{"id":"https://openalex.org/W1481277862","doi":null,"title":"MEKANISME CORPORATE GOVERNANCE DAN KUALITAS LABA","display_name":"MEKANISME CORPORATE GOVERNANCE DAN KUALITAS LABA","publication_year":2012,"publication_date":"2012-11-23","ids":{"openalex":"https://openalex.org/W1481277862","mag":"1481277862"},"language":"id","primary_location":{"id":"mag:1481277862","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.unri.ac.id/index.php/JPEB/article/view/391/0","pdf_url":null,"source":{"id":"https://openalex.org/S4306522211","display_name":"PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032796980","display_name":"Novita Indrawati","orcid":"https://orcid.org/0000-0003-3678-249X","observed_orcids":["https://orcid.org/0000-0003-3678-249X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Novita Indrawati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5054828087","display_name":"Lilla Yulianti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lilla Yulianti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.1723,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.94045427,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"2","issue":"02","first_page":"8952","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7871000170707703,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7871000170707703,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.2084999978542328,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.800000011920929},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9629999995231628},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":1.0},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.9639999866485596},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9919999837875366},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.7089999914169312},{"id":"https://openalex.org/keywords/earnings-manipulation","display_name":"earnings manipulation","score":0.8519999980926514},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8659999966621399},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9660000205039978}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7838314771652222},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7684798240661621},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7544492483139038},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6331017017364502},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5604286193847656},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5060314536094666},{"id":"https://openalex.org/C40231798","wikidata":"https://www.wikidata.org/wiki/Q1333743","display_name":"Composition (language)","level":2,"score":0.4334195554256439},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.42903241515159607},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.42025893926620483},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2626922130584717},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1481277862","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.unri.ac.id/index.php/JPEB/article/view/391/0","pdf_url":null,"source":{"id":"https://openalex.org/S4306522211","display_name":"PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"PEKBIS ( Jurnal Pendidikan Ekonomi Dan Bisnis )","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W181704675","https://openalex.org/W1508755705","https://openalex.org/W1878226602","https://openalex.org/W2631446167","https://openalex.org/W2752617332"],"related_works":["https://openalex.org/W2736018940","https://openalex.org/W2338537115","https://openalex.org/W2912635062","https://openalex.org/W7217826063","https://openalex.org/W2184903516","https://openalex.org/W1558772663","https://openalex.org/W2474098710","https://openalex.org/W2467182872","https://openalex.org/W6982726179","https://openalex.org/W2619866543"],"abstract_inverted_index":{"This":[0,25],"research":[1,26,54],"tried":[2],"to":[3,22],"examine":[4],"the":[5,32,36,46,77],"influence":[6],"of":[7,17,52,102,104],"corporate":[8],"governancemechanism,":[9],"namely":[10],"institutional":[11],"ownership,":[12,14,100],"managerial":[13],"composition":[15,101],"ofboard":[16],"commissioner":[18],"and":[19,85,106],"audit":[20,107],"committee":[21],"earning":[23,68,91,112],"quality.":[24,69,113],"takessample":[27],"from":[28],"40":[29],"companies":[30],"in":[31,42,45],"manufacturing":[33],"sector":[34],"at":[35],"Indonesian":[37],"StockExchange,":[38],"which":[39],"were":[40],"published":[41],"financial":[43],"report":[44],"year":[47],"2006.":[48],"The":[49],"method":[50],"ofanalysis":[51],"this":[53],"used":[55],"mulyple":[56],"linear":[57],"regression.The":[58],"result":[59],"showed":[60],"that":[61],"onlyinstitusional":[62],"ownership":[63,73],"variable":[64],"significant":[65,109],"effect":[66,110],"on":[67,111],"It":[70],"indicates":[71],"thatinstitusional":[72],"can":[74,96],"be":[75],"monitoring":[76],"activity":[78],"management":[79],"because":[80],"thisinvestor":[81],"is":[82],"sophisticated":[83],"investor":[84,87],"informed":[86],"about":[88],"companies,":[89],"howevermanipulate":[90],"caused":[92],"by":[93],"asymetric":[94],"information":[95],"increased.":[97],"Than,":[98],"variablesmanagerial":[99],"board":[103],"commisioner,":[105],"committeenot":[108]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
