{"data":{"id":992,"url":"https:\/\/repo.xbbh.net\/items\/992","status":"published","type":"thesis","title":"PENGARUH BUKTI AUDIT DAN PENEGAKAN KODE ETIK TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KAP KOTA BANDUNG)","title_alt":null,"abstract":"Semakin kompetitifnya persaingan bisnis, menyebabkan perusahaan harus lebih meningkatkan kualitas bisnisnya serta membutuhkan jasa auditor yang handal untuk memeriksa laporan keuangan sehingga dapat dipercaya kewajarannya. Namun pada praktiknya, masih adanya Akuntan Publik di Indonesia yang belum sepenuhnya memperoleh bukti audit yang cukup dan tepat serta belum sepenuhnya mematuhi kode etik profesi dalam hal menerima dan melaksanakan perikatan audit. \nTujuan dari penelitian ini adalah untuk menemukan bukti empiris tentang pengaruh bukti audit dan penegakan kode etik terhadap kualitas audit, serta mengetahui pengaruhnya secara simultan, maupun parsial. Sampel penelitian diambil menggunakan teknik sampling jenuh yaitu sebanyak 54 akuntan publik kota Bandung. Alat statistik yang digunakan untuk menguji hipotesis adalah regresi berganda (multiple regression) dengan menggunakan aplikasi IBM SPSS 24.\nBerdasarkan hasil penelitian ini pada pengujian koefisien determinasi diperoleh nilai koefisien determinasi atau R-square sebesar 29,05% yang menunjukkan variabel bahwa bukti audit dan variabel penegakan kode etik berpengaruh secara simultan terhadap variabel kualitas audit, dimana variabel bukti audit secara parsial memiliki pengaruh sebesar 29,68% terhadap variabel kualitas audit, sedangkan untuk variabel penegakan kode etik secara parsial memiliki pengaruh sebesar -0,58% terhadap variabel kualitas audit.","abstract_alt":null,"creators":[{"role":"author","family_name":"DESTIARA","given_name":"ZHARA","orcid":null,"national_id":"A1021511RB5065"},{"role":"advisor","family_name":"Nugraha","given_name":"Erik","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata Kunci : Bukti Audit","Penegakan Kode Etik dan Kualitas Audit"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"DESTIARA, ZHARA (2019) PENGARUH BUKTI AUDIT DAN PENEGAKAN KODE ETIK TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KAP KOTA BANDUNG). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":117685,"sha256":"4df78acde6db1df82e9eab18e4076fe9eea0a4d51814438ac6cf11e13ec3d42f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/992\/files\/2264\/COVER.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":86056,"sha256":"97813045365ed426bf957b0383432a46836da0ecd352ee27b6622a8e791ccc7f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/992\/files\/2265\/ABSTRAK.pdf"},{"name":"DAFTAR_ISI_DAFTAR_TABEL_DAFTAR_GAMBAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":266767,"sha256":"93d604130b037093b41f61efb259fb3da5504ef07480ab85edd1b5c56fa73cbb","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/992\/files\/2266\/DAFTAR_ISI_DAFTAR_TABEL_DAFTAR_GAMBAR.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":361906,"sha256":"973d4c7a147106202ee0584ec9ca501494f3801bcfd536ba54c1dc330669aca3","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/992\/files\/2267\/KATA_PENGANTAR.pdf"},{"name":"HALAMAN_AWAL.pdf","section":"front_matter","mime_type":"application\/pdf","size":1496070,"sha256":"54ea382c321a71dac74e15bce8019ad2a0010e4ea0cc1917a910b668f7e5c04b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/992\/files\/2268\/HALAMAN_AWAL.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":292410,"sha256":"0cb1b4374ccf0faed77c9796f5c12265a54a4b0965a386380336e5f34564d454","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/992\/files\/2269\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-11-25T02:27:36+00:00","updated_at":"2026-10-31T06:32:28+00:00"}}