PENGARUH KOMPLEKSITAS AUDIT DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh kompleksitas audit dan time budget pressure terhadap kualitas audit pada Kantor Akuntan Publik di Pekanbaru. Populasi dalam penelitian ini adalah auditor yang bekerja pada 9 KAP di Pekanbaru. Pemilihan sampel dilakukan dengan cara convienience sampling, sehingga jumlah sampel yaitu 42 responden yang sesuai kreteria. Alat uji yang digunakan adalah regresi linear berganda dengan menggunakan software SPSS versi 26 untuk mengolah data. Berdasarkan hasil analisa data, disimpulkan bahwa secara parsial kompleksitas audit berpengaruh terhadap kualitas audit. Time budget pressure secara parsial berpengaruh terhadap kualitas audit. Hasil anova atau uji F menunjukkan bahwa variabel kompleksitas audit dan time budget pressure secara bersama-sama berpengaruh terhadap kualitas audit
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.001 |
| Meta-epidemiology (narrow) | 0.002 | 0.002 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.004 | 0.000 |
| Scholarly communication | 0.003 | 0.003 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.000 | 0.003 |
| Insufficient payload (model declined to judge) | 0.015 | 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 it