PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT
Bibliographic record
Abstract
Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.011 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".