{"id":"https://openalex.org/W1896697633","doi":"https://doi.org/10.29313/.v0i0.723","title":"PENGARUH PENGALAMAN KERJA DAN PERILAKU KEBERAGAMAAN TERHADAP KINERJA AUDITOR","display_name":"PENGARUH PENGALAMAN KERJA DAN PERILAKU KEBERAGAMAAN TERHADAP KINERJA AUDITOR","publication_year":2015,"publication_date":"2015-02-08","ids":{"openalex":"https://openalex.org/W1896697633","doi":"https://doi.org/10.29313/.v0i0.723","mag":"1896697633"},"language":"id","primary_location":{"id":"mag:1896697633","doi":"https://doi.org/10.29313/.v0i0.723","is_oa":false,"landing_page_url":"http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/download/723/pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"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/A5073609847","display_name":"Abdul Razik Luneto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abdul Razik Luneto","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5005859271","display_name":"Hendra Gunawan","orcid":"https://orcid.org/0000-0002-1844-8992","observed_orcids":["https://orcid.org/0000-0002-1844-8992"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hendra Gunawan","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-1844-8992","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5075371357","display_name":"Pupung Purnamasari","orcid":"https://orcid.org/0000-0002-4974-740X","observed_orcids":["https://orcid.org/0000-0002-4974-740X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pupung Purnamasari","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":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.12768979,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"412","last_page":"422"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.6577000021934509,"subfield":{"id":"https://openalex.org/subfields/3307","display_name":"Human Factors and Ergonomics"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.6577000021934509,"subfield":{"id":"https://openalex.org/subfields/3307","display_name":"Human Factors and Ergonomics"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.21170000731945038,"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/T12393","display_name":"Workplace Spirituality and Leadership","score":0.04520000144839287,"subfield":{"id":"https://openalex.org/subfields/3317","display_name":"Demography"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-performance","display_name":"auditor performance","score":0.8370000123977661},{"id":"https://openalex.org/keywords/work-experience","display_name":"work experience","score":0.9660000205039978},{"id":"https://openalex.org/keywords/religious-behavior","display_name":"religious behavior","score":0.9789999723434448},{"id":"https://openalex.org/keywords/external-auditors","display_name":"external auditors","score":0.8790000081062317},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.996999979019165},{"id":"https://openalex.org/keywords/auditor-attributes","display_name":"auditor attributes","score":0.34299999475479126},{"id":"https://openalex.org/keywords/bandung","display_name":"Bandung","score":0.6060000061988831}],"concepts":[{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.6212658286094666},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5919188261032104},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5250939130783081},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.47946417331695557},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3416535258293152},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.23513275384902954}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1896697633","doi":"https://doi.org/10.29313/.v0i0.723","is_oa":false,"landing_page_url":"http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/download/723/pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3180742720","https://openalex.org/W2921801384","https://openalex.org/W7219995115","https://openalex.org/W7060861449","https://openalex.org/W2886097432","https://openalex.org/W2226996185","https://openalex.org/W3217786650","https://openalex.org/W4294584357","https://openalex.org/W998105575","https://openalex.org/W2959403748"],"abstract_inverted_index":{"Abstrak":[0],".":[2,113,385],"The":[5,32,89],"objective":[6],"of":[7,15,18,29,34,72,102,117,137,156,164,172],"this":[8,35,61,118,189],"research":[9,36,51,56,62,119],"was":[10],"to":[11,153,175],"determine":[12],"the":[13,27,30,38,53,100,135,149,154,161,165,170],"effect":[14,129],"work":[16,42,76,122],"experience":[17,123],"auditors":[19,21,40,74,157,173],"and":[20,109,124,303],"owned":[22],"by":[23,185],"religious":[24,125],"behavior":[25,126],"on":[26,134,140],"performance":[28,136,155,171],"resulting.":[31],"object":[33],"is":[37,94,146,183],"external":[39,73],"who":[41,75],"in":[43,48,60,77,82,168],"public":[44,78],"accounting":[45,79],"firm":[46,80],"domiciled":[47,81],"Bandung.":[49,252],"This":[50],"uses":[52],"descriptive":[54],"quantitative":[55],"methods.":[57],"Collecting":[58],"data":[59,90,103,261,286,298],"using":[63],"a":[64,67,70],"questionnaire":[65,68],"or":[66,132],"with":[69,99],"sample":[71],"Bandung":[83,280],"as":[84,86],"much":[85],"42":[87,282],"respondents.":[88],"analysis":[91,98,104,141],"technique":[92],"used":[93],"multiple":[95],"linear":[96],"regression":[97],"help":[101],"tools":[105],"SPSS":[106,299],"(Statistical":[107],"Product":[108,302],"Service":[110,304],"Solutions)":[111],"Results":[116],"showed":[120],"that":[121],"has":[127],"an":[128],"either":[130],"partially":[131],"simultaneously":[133],"auditors.":[138],"Based":[139],"result,":[142],"sufficient":[143],"strong":[144],"correlation":[145],"also":[147],"indicated":[148],"two":[150],"independent":[151,166],"variables":[152,167,186],"0.550":[158,341],"(R),":[159,342],"besides":[160],"demonstrated":[162],"ability":[163],"explaining":[169],"amounted":[174],"30.3%":[176,356],"(R":[177,357],"square":[178,358],"=":[179,359],"0.303),":[180],"while":[181],"69.7%":[182,362],"affected":[184],"other":[187],"than":[188],"research.":[190],"Keywords:":[198],"Work":[202],"Experience,":[203],"Religious":[204],"Behavior,":[205],"Performance":[206],"Auditor":[207,384],"Abstrak.":[215],"Tujuan":[217],"dari":[218],"penelitian":[219,238,257,263,308,369],"ini":[220,239,254,264,309],"adalah":[221,240,289,354],"untuk":[222],"mengetahui":[223],"pengaruh":[224],"pengalaman":[225,312],"kerja":[226,313],"serta":[227,314],"perilaku":[228,315],"keberagamaan":[229,316],"yang":[230,235,244,273,287,330,346],"dimiliki":[231],"auditor":[232,242,271,340,353],"terhadap":[233,323,338],"kinerja":[234,324,339,352],"dihasilkan.":[236],"Objek":[237],"para":[241],"eksternal":[243,272],"bekerja":[245,274],"pada":[246,262],"Kantor":[247,275],"Akuntan":[248,276],"Publik":[249,277],"di":[250,278,367],"Kota":[251,279],"Penelitian":[253],"menggunakan":[255,265],"metode":[256],"deskriptif":[258],"kuantitatif.":[259],"Pengumpulan":[260],"angket":[266],"atau":[267],"kuesioner":[268],"dengan":[269,294],"sampel":[270],"sebanyak":[281],"responden.":[283],"Teknik":[284],"analisis":[285,290,297],"digunakan":[288],"regresi":[291],"linier":[292],"berganda":[293],"bantuan":[295],"alat":[296],"(":[300],"Statistical":[301],"Solutions":[305],").":[306],"Hasil":[307],"menunjukkan":[310],"bahwa":[311],"berpengaruh":[317],"baik":[318],"secara":[319],"parsial":[320],"maupun":[321],"simultan":[322],"auditor.":[325],"Berdasarkan":[326],"hasil":[327],"analisis,":[328],"hubungan":[329],"cukup":[331],"kuat":[332],"juga":[333],"ditunjukkan":[334,347],"kedua":[335],"variabel":[336,365],"bebas":[337],"selain":[343],"itu":[344],"kemampuan":[345],"variabel-variabel":[348],"independen":[349],"dalam":[350],"menjelaskan":[351],"sebesar":[355],"0.303)":[360],"sedangkan":[361],"dipengaruhi":[363],"oleh":[364],"lain":[366],"luar":[368],"ini.":[370],"Kata":[374],"Kunci":[375],":":[377],"Pengalaman":[379],"Kerja,":[380],"Perilaku":[381],"Keberagamaan,":[382],"Kinerja":[383]},"counts_by_year":[{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}