{"id":"https://openalex.org/W2310072615","doi":"https://doi.org/10.21107/nbs.v9i2.1274.g1099","title":"PENGARUH INDEPENDENSI, KOMPLEKSITAS TUGAS, DAN GENDER TERHADAP AUDIT JUDGMENT","display_name":"PENGARUH INDEPENDENSI, KOMPLEKSITAS TUGAS, DAN GENDER TERHADAP AUDIT JUDGMENT","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2310072615","doi":"https://doi.org/10.21107/nbs.v9i2.1274.g1099","mag":"2310072615"},"language":"id","primary_location":{"id":"mag:2310072615","doi":"https://doi.org/10.21107/nbs.v9i2.1274.g1099","is_oa":false,"landing_page_url":"https://journal.trunojoyo.ac.id/neo-bis/article/download/1274/1099","pdf_url":null,"source":{"id":"https://openalex.org/S2736940610","display_name":"Neo-Bis","issn_l":"1978-5275","issn":["1978-5275","2460-836X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315159","host_organization_name":"University of Trunojoyo Madura","host_organization_lineage":["https://openalex.org/P4310315159"],"host_organization_lineage_names":["University of Trunojoyo Madura"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Neo-Bis","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/A5067447070","display_name":"Rossa Komalasari","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rossa Komalasari","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5000731847","display_name":"Erna Hernawati","orcid":"https://orcid.org/0000-0001-7550-472X","observed_orcids":["https://orcid.org/0000-0001-7550-472X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Erna Hernawati","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":4.4165,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.95200851,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"9","issue":"2","first_page":"66","last_page":"86"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7896000146865845,"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":0.7896000146865845,"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":0.19509999454021454,"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":0.00279999990016222,"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/auditor-independence","display_name":"auditor independence","score":0.8050000071525574},{"id":"https://openalex.org/keywords/task-complexity","display_name":"task complexity","score":0.8349999785423279},{"id":"https://openalex.org/keywords/gender","display_name":"gender","score":0.8270000219345093},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.996999979019165},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.4620000123977661},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.574999988079071},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.609000027179718}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7224344611167908},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.613502025604248},{"id":"https://openalex.org/C183380357","wikidata":"https://www.wikidata.org/wiki/Q1776598","display_name":"Cluster sampling","level":3,"score":0.5397201180458069},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4969365894794464},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44292593002319336},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.44206908345222473},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.32593464851379395},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.17063090205192566},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.1128585934638977},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.07700985670089722},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.07513293623924255},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","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},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2310072615","doi":"https://doi.org/10.21107/nbs.v9i2.1274.g1099","is_oa":false,"landing_page_url":"https://journal.trunojoyo.ac.id/neo-bis/article/download/1274/1099","pdf_url":null,"source":{"id":"https://openalex.org/S2736940610","display_name":"Neo-Bis","issn_l":"1978-5275","issn":["1978-5275","2460-836X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315159","host_organization_name":"University of Trunojoyo Madura","host_organization_lineage":["https://openalex.org/P4310315159"],"host_organization_lineage_names":["University of Trunojoyo Madura"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Neo-Bis","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6025999784469604,"display_name":"Gender equality","id":"https://metadata.un.org/sdg/5"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/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/W3033337903","https://openalex.org/W2902556900","https://openalex.org/W2953238533","https://openalex.org/W4243824658","https://openalex.org/W7220657430","https://openalex.org/W1631712186","https://openalex.org/W172897932","https://openalex.org/W1604773392","https://openalex.org/W2969765030","https://openalex.org/W1654669221"],"abstract_inverted_index":{"This":[0],"study":[1,21,77],"aims":[2],"to":[3,46],"empirically":[4],"examine":[5],"the":[6,23,47,73,85,95],"influence":[7],"of":[8,19,75,84],"independence,":[9],"task":[10,82],"complexity":[11,83],"and":[12,53,81],"gender":[13,96],"on":[14,27,91,101],"audit":[15,86,92,102],"judgment.":[16],"The":[17],"sample":[18],"this":[20,76],"is":[22],"auditor":[24,48],"who":[25],"worked":[26],"KAP":[28],"in":[29],"DKI":[30],"Jakarta.":[31],"Samples":[32],"was":[33,40],"done":[34],"by":[35],"cluster":[36],"sampling":[37],"method.":[38],"Data":[39,60],"collected":[41],"through":[42],"questionnaire":[43],"distributed":[44],"directly":[45],"as":[49,51],"many":[50],"100":[52],"only":[54],"80":[55],"questionnaires":[56],"can":[57],"be":[58],"used.":[59],"were":[61,68],"analyzed":[62],"using":[63],"multiple":[64],"linear":[65],"regression":[66],"method":[67],"processed":[69],"with":[70],"SPSS":[71],"20.0.":[72],"result":[74],"indicate":[78],"that":[79],"independence":[80],"has":[87],"a":[88],"significant":[89,99],"impact":[90],"judgment,":[93],"while":[94],"had":[97],"no":[98],"effect":[100],"judgment":[103]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}