Plant growth promoting rhizobacteria (PGPR) are soil-dwelling microorganisms that live in association with plant roots. PGPR can play an important role in agricultural by enhancing crop production as well as increasing plant resistance against damaging pests and diseases. In the case of the destructive viral disease of cereal crops barley yellow dwarf virus (BYDV), there is currently no treatment available after a plant becomes infected. Control of this aphid-transmitted viral disease is limited to resistant plant cultivars and/or chemical control of vector populations. With increasing environmental pressures to move towards sustainable agriculture, PGPR-based disease control provides a viable alternative to chemical pesticide applications. Here, we aimed to review the potential use of PGPR Azospirillum brasilense to protect wheat plants against barley yellow dwarf virus, and the underlying mechanisms for PGPR-mediated changes on plant-virus-vector interactions.

The aim of this study is to investigates the role of auditor Independence and materiality and risk on audit quality reduction, which is mediated by non audit service. In order to generate the goal of the study, we conduct a survey study at the public accounting firm. We test our 246 usable data from public accountant using Structural Equation Modelling analysis. The results indicate that eirther auditor ethics or materiality and risk had a negative effect on reduced audit quality Replacing and altering of audit process. Otherwise non audit services mediate the relationship between auditor auditor independence and materiality and risk to audit quality reduction.

This research was conducted to examine the effect of Good Corporate Governancen (GCG) and debt policy on dividend policy with profitability as an intervening variable. The proxy of GCG in this study is institutional ownership and the frequency of board meetings while the debt policy is proxied through leverage (debt equity ratio). The population in this study is that all companies indexed by compass 100 listed on the Indonesia Stock Exchange in 2016-2017 are 66 companies, with the sampling method using purposive sampling. The results obtained in this study are that institutional ownership has no influence on dividend policy either directly or indirectly through variable intervening ROE. While the frequency of board of directors meetings and debt policy (DER) has an influence on dividend policy both directly and indirectly through variable intervening ROE. The conclusion of the study is that profitability is able to become a variable intervening between GCG proxied through the frequency of board of directors meetings and debt policies that are proxied through DER on dividend policy. Companies that have large profitability tend to provide high dividends.

Bank Indonesia made changes to regulations regarding the assessment of bank soundness. The soundness of the bank was initially regulated in Bank Indonesia regulation number 6/10 / PBI / 2004 concerning the bank soundness rating system using the CAMELS method (Capital, Assets, Management, Earning, Liquidity, Sensitivity), then changed to Bank Indonesia regulation number 13/1 / PBI / 2011 concerning the bank soundness rating system using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital), the regulation contains that banks are required to assess the soundness of banks using a Risk-based Bank Rating approach both individually or on a consolidated basis. This research is a type of evaluative research. Evaluative research is research whose activities collect data or information to be compared with criteria and then draw conclusions. The documents used in this study are the Financial Statements and Annual Reports of PT. Bank Mandiri (persero) Tbk 2014-2017 Period. Independent bank health assessment is based on a rating system for commercial banks, in accordance with Bank Indonesia Regulation No. 13/1 / PBI / 2011, and SE No. 13/24 DPNP on October 25, 2011, based on the bank's health assessment conducted by the RGEC method, it was concluded that the health level of PT. Bank Mandiri (Persero) Tbk from 2014-2017 is Very Healthy (SS)