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Sistem suspensi merupakan salah satu komponen penting pada kendaraan bermotor. Jika sistem suspensi terganggu, maka akan mempengaruhi kenyamanan dan keamanan berkendaraan si pemakai. Pemakaian shock upside down dipilih oleh beberapa pengguna kendaraan bermotor besar untuk menunjang kenyamanan & keamanan bagi penggunanya. Penelitian ini bertujuan untuk menganalisa dan mendapatkan bukti empiris mengenai pengaruh tingkat redaman shock upside down pada kendaraan bermotor Yamaha Bison 150 cc. Variabel independen dalam penelitian ini adalah tingkat redaman, sedangkan variabel dependennya adalah jenis shock upside down. Peneliti menggunakan kendaraan Yamaha Bison 150 cc sebagai sampel penelitian.

Kata kunci : sistem suspensi, tingkat redaman, getaran mekanik, shock upside down

Ruang bakar pada sistem mikro turbin gas merupakan bagian penting untuk menentukan kualitas gas masuk ke turbin yang dimanfaatkan untuk pembangkit energi listrik. Kualitas gas dapat ditentukan berdasarkan efisiensi panas ruang bakar. Analisa termodinamika dilakukan untuk mendapatkan efisiensi panas yang optimal, dengan mengacu pada perhitungan Siklus Brayton dalam kondisi ideal maupun aktual dengan mengacu kepada spesifikasi turbocharge yang dapat membantu kinerja ruang bakar. Hasil yang didapatkan dapat diketahui efisiensi panas pada kondisi ideal adalah 63.4%, sedangkan pada kondisi aktual sebesar 34.8%. Perbedaan ini diakibatkan banyaknya kerugian yang dialami oleh kondisi mikro turbin gas, oleh karena itu perlu adanya pengembangan desain ruang bakar untuk ke depannya.

Kata kunci: Efisiensi panas, Ruang Bakar, Siklus Brayton, Turbin, Turbocharge

This study investigates the impact of audit actions characteristics proxied by auditor’s competence, independence and professionalism on audit quality mediated by acculturation as part of audit planning. Stakeholder theory as theoretical basis of this study argued that as company growing larger, it would need to demonstrate accountability and responsibility to broader scope which was not limited only to the shareholders. Therefore, management and stakeholders should develop an integrated relationship and this requires auditable financial information.

The unit of analysis in this study is the auditor who actively works in audit firm located in South Jakarta. Samples were taken from 50 auditors of five audit firms in South Jakarta, accounted for 10 auditors of each audit firm. Hypotheses were tested using an analytical tool Structural Equation Modeling SEM-PLS with WarpPLS program 4.0, a variance or component-based structure equation modeling.

The results of this study show that acculturation audit planning played as full mediation in the relationship between competence action and audit quality (H2b), since direct relationship of those two variables were not significant. Furthermore, acculturation audit planning was partially mediated the effect of professionalism action toward audit quality (H6b), although it failed to find mediating role in the relationship between independence action and audit quality (H5b). Acculturation audit planning has positive effect on audit quality (H4).

The finding indicates that acculturation plays important role in increasing audit quality and auditor should conductthe audit planning acculturati on measures to improve the competence and professionalism in public accounting measures in Indonesia and particularly in South Jakarta. The implications of this researc has a means of improving the quality ofthem selves aspractitioners of a risk-based audit oft he financial statements under the ISA, asthought being given to improving the quality ofthe practice of attestation and non-attest services in public accountingandasa means for themanagement ofthe companyin setting company policyrelating to the assignment of the independent auditors.

Keywords: Acculturation, Competence, Independence, Professionalism, Audit Quality