{"id":"https://openalex.org/W2342200602","doi":null,"title":"PENGARUH TEKANAN KETAATAN, SENIORITAS AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT","display_name":"PENGARUH TEKANAN KETAATAN, SENIORITAS AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT","publication_year":2016,"publication_date":"2016-04-22","ids":{"openalex":"https://openalex.org/W2342200602","mag":"2342200602"},"language":"id","primary_location":{"id":"mag:2342200602","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/16739","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","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/16739","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028558085","display_name":"Ni Ketut Riski Agustini","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":"Ni Ketut Riski Agustini","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006186737","display_name":"Ni Ketut Lely Aryani Merkusiwati","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":"Ni Ketut Lely Aryani Merkusiwati","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","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":3.6535,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.93530638,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"15","issue":"1","first_page":"433","last_page":"462"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6836000084877014,"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":0.6836000084877014,"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":0.305400013923645,"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":0.004399999976158142,"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-judgment","display_name":"auditor judgment","score":0.9760000109672546},{"id":"https://openalex.org/keywords/time-budget-pressure","display_name":"time budget pressure","score":0.9769999980926514},{"id":"https://openalex.org/keywords/audit-time-pressure","display_name":"audit time pressure","score":0.4009999930858612},{"id":"https://openalex.org/keywords/certified-public-accountants","display_name":"certified public accountants","score":0.7089999914169312},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.3330000042915344}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7677366733551025},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6928222179412842},{"id":"https://openalex.org/C2780783599","wikidata":"https://www.wikidata.org/wiki/Q1931779","display_name":"Seniority","level":2,"score":0.5646103024482727},{"id":"https://openalex.org/C2776640315","wikidata":"https://www.wikidata.org/wiki/Q7315941","display_name":"Respondent","level":2,"score":0.5245932936668396},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.5046831369400024},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.47278332710266113},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.4624258875846863},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4439987242221832},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.39671075344085693},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.3135613799095154},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.1963365077972412},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1206853985786438},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08990210294723511},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.06959506869316101},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2342200602","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/16739","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:2342200602","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/16739","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":[],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.4099999964237213}],"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":10,"referenced_works":["https://openalex.org/W1264321413","https://openalex.org/W1556806671","https://openalex.org/W1979410064","https://openalex.org/W1983325349","https://openalex.org/W2096612488","https://openalex.org/W2174518356","https://openalex.org/W2314437838","https://openalex.org/W2327978047","https://openalex.org/W2583868701","https://openalex.org/W2894583547"],"related_works":["https://openalex.org/W7170156200","https://openalex.org/W2948458877","https://openalex.org/W2975581870","https://openalex.org/W2965451049","https://openalex.org/W2983516143","https://openalex.org/W4388193856","https://openalex.org/W2944494966","https://openalex.org/W2783243377","https://openalex.org/W7070145871","https://openalex.org/W161144210"],"abstract_inverted_index":{"Auditor":[0],"is":[1,42],"a":[2,77],"profession":[3],"that":[4,86,125,148,149],"one":[5],"of":[6,13,49,57,82,105,116,132],"the":[7,14,20,31,36,40,55,89,102,145,166],"duties":[8],"carry":[9,18],"out":[10,19],"an":[11,23,80],"audit":[12,24,35,67,157],"financial":[15],"statements,":[16],"to":[17,30,53,88],"task":[21],"required":[22],"judgment.":[25,68],"Audit":[26],"judgment":[27,41,162],"giving":[28],"effect":[29,56],"final":[32],"conclusion.":[33],"Performance":[34],"auditor":[37,61],"in":[38,98],"making":[39],"influenced":[43],"by":[44],"various":[45],"factors.":[46],"The":[47,109,135],"purpose":[48],"this":[50],"study":[51,70],"was":[52],"examine":[54],"adherence":[58],"pressure,":[59],"seniority":[60,160],"and":[62,152],"time":[63,153],"budget":[64,154],"pressure":[65,150,155],"on":[66,96,101,144,156],"This":[69],"uses":[71],"primary":[72],"data":[73,83],"were":[74],"collected":[75],"using":[76,112],"questionnaire":[78],"as":[79,119,121,129],"instrument":[81],"collection":[84],"techniques":[85],"spread":[87],"respondent.":[90],"Respondents":[91],"are":[92],"auditors":[93],"who":[94],"worked":[95],"KAP":[97],"Bali":[99],"listed":[100],"Indonesian":[103],"Institute":[104],"Certified":[106],"Public":[107],"Accountants.":[108],"sampling":[110],"method":[111],"saturated":[113],"sample.":[114],"Number":[115],"questionnaires":[117],"distributed":[118],"much":[120],"87":[122],"questionnaires,":[123],"while":[124],"may":[126],"be":[127],"used":[128,138],"further":[130],"analysis":[131,136,146],"50":[133],"questionnaires.":[134],"technique":[137],"multiple":[139],"linear":[140],"regression":[141],"analysis.":[142],"Based":[143],"found":[147],"obedience":[151],"judgment,":[158],"whereas":[159],"auditor's":[161],"does":[163],"not":[164],"affect":[165],"audit.":[167]},"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}
