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This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag.

This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag. [ABSTRACT FROM AUTHOR]

Silver nanoparticles (AgNPs) have been synthesized using Rhoeo discolor leaf extract as a reducing and stabilizing agent. AgNPs were synthesized by adding silver nitrate to the extract of Rhoeo discolor and incubating it in a boiling water bath. The change in color of the mixture from clear to yellow indicated AgNPs formation. The synthesized AgNPs were spherical and showed an absorption peak at around 410-420 nm. The size of particles was distributed from 3 to 18 nm with an average size of 8 ± 2 nm, and the polydispersity index was 0.185. The stability test showed that synthesized AgNPs were stable for three months of storage at ambient temperature. The extract of Rhoeo discolor were responsible for reducing silver ion and stabilizing the synthesized AgNPs. [ABSTRACT FROM AUTHOR]

Silver nanoparticles have superior properties that attract much attention because they can increase their effectiveness and efficiency compared to their macroscopic size. Silver nanoparticles have several benefits, one of which is as an antibacterial agent. Synthesis of silver nanoparticles was carried out by reducing silver ions (Ag+) to uncharged silver (Ag0) using a reducing agent from Hibiscus sabdariffa Linn. petal extract. This research aims to synthesize silver nanoparticles by studying several parameters that influence their formation, such as the pH of Hibiscus sabdariffa Linn. petal extract, reaction time, silver nitrate concentration, and Hibiscus sabdariffa Linn. petal extract concentration. The silver nanoparticles formed were then tested for their antibacterial activity. The experimental results showed that the best synthesis was performed using Hibiscus sabdariffa Linn. petal extract with pH 10, reaction time of 45 minutes, silver nitrate concentration of 1×10-4 M, and Hibiscus sabdariffa Linn. petal extract concentration of 0.004%. The synthesized silver nanoparticles, examined through a transmission electron microscope, exhibited a size distribution ranging from 2 to 26 nm with an average size of 12 ± 3 nm, which was stable with a storage time of 3 months. Silver nanoparticles showed antibacterial activity against Staphylococcus aureus. Hibiscus sabdariffa Linn. petal extract is a promising reducing agent for producing antibacterial silver nanoparticles, showcasing its potential in this application. [ABSTRACT FROM AUTHOR]