?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adissertation&rft.aulast=SAPUTRA&rft.aufirst=BAYU&rft.au=SAPUTRA%2C+BAYU&rft.tpages=118&rft.date=20+February+2026&rft.inst=UNIVERSITAS+SULTAN+AGENG+TIRTAYASA&rft.degree=S1&rft.title=PENGARUH+FINANCIAL+DISTRESS%2C+DEWAN+KOMISARIS%2C+DAN+KOMITE+AUDIT+TERHADAP+KUALITAS+AUDIT+DAN+KONSEKUENSINYA