{"data":{"id":5139,"url":"https:\/\/repo.xbbh.net\/items\/5139","status":"published","type":"thesis","title":"PENGARUH PENERAPAN STANDAR AUDITING DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK BERDOMISILI DI KOTA BANDUNG)","title_alt":null,"abstract":"Kualitas audit merupakan segala kemungkinan dimana ketika mengaudit laporan keuangan klien dapat ditemukan pelanggaran yang terjadi dalam sistem akuntansi klien. Seorang auditor dituntut untuk menghasilkan pekerjaan yang bermutu tinggi dan baik, karena auditor harus menerapkan metodologi audit yang ketat dan mengikuti standar profesional yang ditetapkan untuk memastikan bahwa hasil audit memberikan nilai tambah dan meningkatkan kepercayaan publik terhadap laporan keuangan yang disajikan. Tujuan dilakukannya penelitian ini yaitu untuk mengetahui secara parsial dan simultan pengaruh Penerapan Standar Auditing dan Sistem Pengendalian Mutu Terhadap Kualitas Audit. Metode penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis yang digunakan adalah analisis deskriptif dan analisis regresi linier berganda dengan SPSS 23. Sumber penelitian ini menggunakan data primer. Pengumpulan data penelitian ini menggunakan kuesioner. Sampel penelitian ini sebanyak 65 orang Auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung, dengan teknik pengumpulan sampel yaitu menggunakan probability simple sampling. Hasil analisis menunjukkan Standar Auditing memiliki pengaruh yang signifikan terhadap Kualitas Audit. Sistem Pengendalian Mutu memiliki pengaruh yang signifikan terhadap Kualitas Audit. Standar Auditing dan Sistem Pengendalian Mutu berpengaruh signifikan secara simultan terhadap Kualitas Audit sebesar 88,4%, sedangkan sisanya 11,6% dipengaruhi oleh variabel lain yang tidak diamati.","abstract_alt":null,"creators":[{"role":"author","family_name":"ADILLA ADHA","given_name":"BEBY MARCHA H.","orcid":null,"national_id":"1112171019"},{"role":"advisor","family_name":"Suryo","given_name":"Medianto","orcid":null,"national_id":"409118102"}],"year":2024,"date_issued":"2024-08-29","publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["STANDAR AUDITING","SISTEM PEGENDALIAN MUTU","KUALITAS AUDIT"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"ADILLA ADHA, BEBY MARCHA H. (2024) PENGARUH PENERAPAN STANDAR AUDITING DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK BERDOMISILI DI KOTA BANDUNG). UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"1._COVER.pdf","section":"cover","mime_type":"application\/pdf","size":3352525,"sha256":"e7778586f159df6aad3c8e78d42b2c25d38926548d0eb0fec9e99786da4ef12b","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14636\/1._COVER.pdf"},{"name":"2._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":815235,"sha256":"3d51d8e6d08db6f8677bb9feb8f423c6a0b5882bc473df2e38f4c6ae90737984","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14637\/2._LEMBAR_PENGESAHAN.pdf"},{"name":"3._LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":887736,"sha256":"98a96bed09766f76c26ce181a996960019ae527e8c8136ab00e03704d4b126f0","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14638\/3._LEMBAR_PERNYATAAN.pdf"},{"name":"4._ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":3352537,"sha256":"4bb30baa821b77ec61788f8fd17635eb3ca54d434704a9c7d22e8760018920de","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14639\/4._ABSTRAK.pdf"},{"name":"7._BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":3352634,"sha256":"c29db3b70c543efac6c90fc9c4e13eb72e5726e5fabf547c92ba350f31db246e","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14640\/7._BAB_I.pdf"},{"name":"12._DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":3352566,"sha256":"d2082dfae4cc46eaed8ce68d4af25e83532b6f02e0cb2fd3ef850414329f5717","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14641\/12._DAFTAR_PUSTAKA.pdf"},{"name":"Surat_Keterangan_Cek_Plagiarisme.pdf","section":null,"mime_type":"application\/pdf","size":772063,"sha256":"20399ae895c6b16c13ef6a16914e46c30ffac439497a5e2deabc8038216e6b44","access":"public","embargo_until":null,"license":"cc0","url":"https:\/\/repo.xbbh.net\/items\/5139\/files\/14642\/Surat_Keterangan_Cek_Plagiarisme.pdf"}],"published_at":"2025-03-25T03:42:19+00:00","updated_at":"2026-10-31T07:27:27+00:00"}}