{"id":"https://openalex.org/W1505745882","doi":"https://doi.org/10.33312/ijar.187","title":"Auditor Eksternal, Komite Audit, dan Manajemen Laba Sanjaya","display_name":"Auditor Eksternal, Komite Audit, dan Manajemen Laba Sanjaya","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W1505745882","doi":"https://doi.org/10.33312/ijar.187","mag":"1505745882"},"language":"id","primary_location":{"id":"mag:1505745882","doi":"https://doi.org/10.33312/ijar.187","is_oa":false,"landing_page_url":"http://www.ijar-iaikapd.or.id/index.php/ijar/article/view/187","pdf_url":null,"source":{"id":"https://openalex.org/S2764567528","display_name":"The Indonesian Journal of Accounting Research","issn_l":"2086-6887","issn":["2086-6887","2655-1748"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"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":"The Indonesian Journal of Accounting Research","raw_type":null},"volume":null,"type":"article","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/A5059486162","display_name":"I Putu Sugiartha Sanjaya","orcid":"https://orcid.org/0000-0002-7076-452X","observed_orcids":["https://orcid.org/0000-0002-7076-452X"]},"institutions":[{"id":"https://openalex.org/I4210114028","display_name":"Atma Jaya University Yogyakarta","ror":"https://ror.org/01gmyr425","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210114028"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"I Putu Sugiartha Sanjaya","raw_affiliation_strings":["Universitas Atma Jaya Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Atma Jaya Yogyakarta","institution_ids":["https://openalex.org/I4210114028"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5059486162"],"corresponding_institution_ids":["https://openalex.org/I4210114028"],"apc_list":{"value":1000000,"currency":"IDR","value_usd":65},"apc_paid":null,"fwci":1.0875,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.90319783,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"1","first_page":null,"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":0.9961000084877014,"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":0.9961000084877014,"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":0.003800000064074993,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/external-auditors","display_name":"external auditors","score":0.847000002861023},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.7440000176429749},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.847000002861023},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7630000114440918},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8339999914169312},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8410000205039978}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8357871770858765},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.789786696434021},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7784616947174072},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7231122851371765},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7216579914093018},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5814084410667419},{"id":"https://openalex.org/C2776617455","wikidata":"https://www.wikidata.org/wiki/Q3267837","display_name":"Big Four","level":3,"score":0.4879140555858612},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.47593167424201965},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.462027370929718},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.43546563386917114},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.4305915832519531},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.32538825273513794},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2878524661064148},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18105512857437134}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1505745882","doi":"https://doi.org/10.33312/ijar.187","is_oa":false,"landing_page_url":"http://www.ijar-iaikapd.or.id/index.php/ijar/article/view/187","pdf_url":null,"source":{"id":"https://openalex.org/S2764567528","display_name":"The Indonesian Journal of Accounting Research","issn_l":"2086-6887","issn":["2086-6887","2655-1748"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"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":"The Indonesian Journal of Accounting Research","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1911822268","https://openalex.org/W1519352618","https://openalex.org/W2801027274","https://openalex.org/W1594613741","https://openalex.org/W2923329329","https://openalex.org/W1969762223","https://openalex.org/W7057570976","https://openalex.org/W2979686748","https://openalex.org/W2937851847","https://openalex.org/W3138222192"],"abstract_inverted_index":{"The":[0,49,86],"objective":[1],"of":[2,73,79,88],"this":[3,89],"paper":[4],"is":[5,11,31,60,67,95,109],"to":[6,44],"investigate":[7],"whether":[8,28,52],"earnings":[9,29,53,93,107],"management":[10,30,54,94,108],"different":[12,32,111],"between":[13,33,123],"audited":[14],"and":[15,20,36,42,62,115,120,126],"non-audited":[16],"firms":[17],"(big":[18],"four":[19,65,100,104],"non":[21,102],"big":[22,64,99,103],"four).":[23],"This":[24,75],"study":[25,50,76,90],"also":[26],"investigates":[27,51],"companies":[34,56,82,113],"forming":[35,38,57,114,117],"not":[37,110,116],"audit":[39,58,118,124],"committees":[40],"(eligible":[41],"ineligible":[43],"Jakarta":[45],"Stock":[46],"Exchange":[47],"(JSX)).":[48],"for":[55,98,112],"committee":[59,125],"eligible":[61],"employ":[63],"auditors":[66],"lower":[68,97],"than":[69,101],"three":[70],"other":[71],"groups":[72],"companies.\u00a0":[74],"uses":[77],"data":[78],"127":[80],"manufacturing":[81],"listed":[83],"in":[84],"JSX.":[85],"result":[87],"shows":[91],"that":[92],"somewhat":[96],"auditors.":[105],"But,":[106],"committees,":[119],"employing":[121],"combination":[122],"auditor.":[127]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}