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Calorie restricted diets are known to improve health and promote healthy aging. This happens because of controlled inflammation and metabolism in the body. This study aims to evaluate the differences in anthropometric and biochemical parameters in Sprague Dawley (SD) rats because of consumption of a calorie restricted diet.

The study divided SD rats (n = 15) into 3 groups consuming high calorie intake (HCI), medium calorie intake and low calorie intake (LCI). Anthropometric parameters were determined through measurement of abdominal circumference (AC), thoracic circumference (TC), body length and body weight (BW). Biochemical parameters analyzed in this study were fasting blood glucose level and full blood lipid profile. Nutritional status was obtained based on food consumption, energy intake (EI) and food efficiency rate. Measurements were taken for a period of four weeks.

Analysis on anthropometric parameters indicates a significant difference in mean BW between HCI (230.44 ± 1.47 g) and LCI (188.54 ± 1.50 g). There is a significant difference in abdominal TC ratio (p < 0.001; F = 13.599) in the LCI group (1.01 ± 0.00714) compared to the HCI group (1.04 ± 0.00858). Post hoc for nutrition parameters indicates a significant difference in mean EI between HCI (9.71 ± 0.006 kJ) and LCI (3.21 ± 0.001 kJ). There is a significant effect (p < 0.0001; F = 3042872.02) of EI on rats in all three groups. HDL levels were significantly higher (p < 0.0001; F = 1536.89) in the LCI group (68.60 ± 0.55 mg/dL) compared to the HCI group (49.40 ± 0.55 mg/dL). The Pearson’s correlation results show a strong positive correlation in EI with BW (p < 0.01; r = 0.988), AC (p < 0.01; r = 0.970) and body mass index (p < 0.01; r = 0.972).

Low calorie diet has been proven to affect anthropometric development and has shown improvements in biochemical parameters of the rats. This may result in healthy aging which could prevent later-life diseases.

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.

The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.

The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.