{"id":"https://openalex.org/W1530840335","doi":null,"title":"PENGARUH SIKAP SKEPTIS, INDEPENDENSI, PENERAPAN KODE ETIK, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT","display_name":"PENGARUH SIKAP SKEPTIS, INDEPENDENSI, PENERAPAN KODE ETIK, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT","publication_year":2015,"publication_date":"2015-01-14","ids":{"openalex":"https://openalex.org/W1530840335","mag":"1530840335"},"language":"id","primary_location":{"id":"mag:1530840335","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9932/0","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9932/0","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079758122","display_name":"Ade Wisteri Sawitri Nandari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ade Wisteri Sawitri Nandari","raw_affiliation_strings":["Universitas UDAYANA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas UDAYANA","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008827438","display_name":"Made Yenni Latrini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Made Yenni Latrini","raw_affiliation_strings":["Fakultas Ekonomi Universitas Udayana, Bali, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas Udayana, Bali, Indonesia","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":1.5863,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.8705261,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"10","issue":"1","first_page":"164","last_page":"181"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5630000233650208,"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":0.5630000233650208,"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":0.426800012588501,"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/T13509","display_name":"Accounting and Financial Management","score":0.008500000461935997,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9620000123977661},{"id":"https://openalex.org/keywords/skepticism","display_name":"skepticism","score":0.5419999957084656},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9950000047683716},{"id":"https://openalex.org/keywords/code-of-ethics","display_name":"code of ethics","score":0.9380000233650208},{"id":"https://openalex.org/keywords/public-accountants","display_name":"public accountants","score":0.6909999847412109},{"id":"https://openalex.org/keywords/auditor-accountability","display_name":"auditor accountability","score":0.8510000109672546},{"id":"https://openalex.org/keywords/financial-statement-audit","display_name":"financial statement audit","score":0.44999998807907104}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7246425151824951},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.718178391456604},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6884238123893738},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.636538028717041},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5357016921043396},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4930882155895233},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.48856839537620544},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.45843014121055603},{"id":"https://openalex.org/C18296254","wikidata":"https://www.wikidata.org/wiki/Q1395219","display_name":"Skepticism","level":2,"score":0.45190587639808655},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3931465744972229},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.3208608031272888},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3189757466316223},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.22298932075500488},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.1637527346611023},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07842561602592468},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1530840335","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9932/0","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:1530840335","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9932/0","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2931265054","https://openalex.org/W3030696000","https://openalex.org/W3139089994","https://openalex.org/W4206528833","https://openalex.org/W7118992294","https://openalex.org/W2884721782","https://openalex.org/W3152352592","https://openalex.org/W2904430569","https://openalex.org/W2901160763","https://openalex.org/W7051662018"],"abstract_inverted_index":{"The":[0,95,111,128,138],"auditor":[1,58],"will":[2,59],"be":[3,60,206],"able":[4,61,207],"to":[5,62,73,108,121,197,205,208],"result":[6],"a":[7,11,40,170,186],"report":[8],"that":[9,43,52,144],"has":[10,147,169,178],"good":[12,187],"quality":[13,65,188],"with":[14],"attitude":[15,19,146],"skepticism":[16],"and":[17,89],"independent":[18],"in":[20,98,131],"the":[21,30,33,45,53,57,64,75,84,92,119,122,141,164,194,199,210],"examination":[22],"of":[23,32,35,47,66,77,83,86,140,163,166,201,212,214],"financial":[24,215],"statements.":[25,216],"It":[26],"is":[27,71,101,191],"based":[28,117],"on":[29,91,118,150,159,173,181],"application":[31],"code":[34,165,200],"ethics\u00a0":[36],"public":[37,48,167,195,203],"accountant":[38,196,204],"as":[39],"basic":[41],"principles":[42],"govern":[44],"ethics":[46,202],"accounting":[49],"profession,":[50],"besides":[51],"accountability":[54,177],"can":[55],"make":[56],"improve":[63],"his":[67],"work.":[68],"This":[69],"research":[70],"used":[72,97,130],"determine":[74],"effect":[76,149,158,172,180],"Attitude":[78],"Skepticism,":[79],"Auditor":[80,153],"Independence,":[81],"Application":[82,162],"Code":[85],"Public":[87],"Accountants,":[88],"Accountability":[90],"Quality":[93],"Audit.":[94],"data":[96,103,112],"this":[99,132],"study":[100,133,142],"primary":[102],"obtained":[104],"by":[105,115],"distributing":[106],"questionnaires":[107],"selected":[109],"respondents.":[110],"then":[113],"processed":[114],"tabulation":[116],"answers":[120],"questionnaire":[123],"are":[124],"purposive":[125],"sampling":[126],"qualified.":[127],"analysis":[129],"through":[134],"multiple":[135],"regression":[136],"analysis.":[137],"results":[139],"showed":[143],"skeptical":[145],"no":[148,157,179],"audit":[151,160,174,182],"quality.":[152,161,183],"independence":[154],"also":[155],"had\u00a0":[156],"accountants":[168],"positive":[171],"quality,":[175],"while":[176],"To":[184],"produce":[185],"audit,":[189],"it":[190],"important":[192],"for":[193],"apply":[198],"increase":[209],"confidence":[211],"users":[213]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}
