{"id":"https://openalex.org/W2588558136","doi":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","title":"FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI SERTA AKIBATNYA TERHADAP KINERJA ORGANISASI","display_name":"FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI SERTA AKIBATNYA TERHADAP KINERJA ORGANISASI","publication_year":2018,"publication_date":"2018-09-13","ids":{"openalex":"https://openalex.org/W2588558136","doi":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","mag":"2588558136"},"language":"id","primary_location":{"id":"doi:10.24034/j25485024.y2012.v16.i2.223","doi":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","is_oa":true,"landing_page_url":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","pdf_url":null,"source":{"id":"https://openalex.org/S4210170754","display_name":"EKUITAS (Jurnal Ekonomi dan Keuangan)","issn_l":"1411-0393","issn":["1411-0393","2548-298X","2548-5024"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315119","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","host_organization_lineage":["https://openalex.org/P4310315119"],"host_organization_lineage_names":["Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKUITAS (Jurnal Ekonomi dan Keuangan)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052545395","display_name":"Siti Thoyibatun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I102893293","display_name":"State University of Malang","ror":"https://ror.org/00ypgyy34","country_code":"ID","type":"education","lineage":["https://openalex.org/I102893293"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Siti Thoyibatun","raw_affiliation_strings":["Universitas Negeri Malang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Malang","institution_ids":["https://openalex.org/I102893293"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5052545395"],"corresponding_institution_ids":["https://openalex.org/I102893293"],"apc_list":null,"apc_paid":null,"fwci":8.5163,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.97240473,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"16","issue":"2","first_page":"245","last_page":"260"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.28049999475479126,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.28049999475479126,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision 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":0.27639999985694885,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.20010000467300415,"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/accounting-fraud-tendency","display_name":"accounting fraud tendency","score":0.7129999995231628},{"id":"https://openalex.org/keywords/unethical-behavior","display_name":"unethical behavior","score":0.984000027179718},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.7960000038146973},{"id":"https://openalex.org/keywords/compensation-schemes","display_name":"compensation systems","score":0.9660000205039978},{"id":"https://openalex.org/keywords/organizational-performance","display_name":"organizational performance","score":0.6660000085830688},{"id":"https://openalex.org/keywords/public-universities","display_name":"public universities","score":0.6729999780654907},{"id":"https://openalex.org/keywords/east-java","display_name":"East Java","score":0.453000009059906},{"id":"https://openalex.org/keywords/accountability-reports","display_name":"accountability reports","score":0.5759999752044678},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.43700000643730164},{"id":"https://openalex.org/keywords/delegation","display_name":"delegation","score":0.44699999690055847},{"id":"https://openalex.org/keywords/information-concealment","display_name":"information concealment","score":0.41100001335144043},{"id":"https://openalex.org/keywords/financial-statement-manipulation","display_name":"financial statement manipulation","score":0.4230000078678131},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.33399999141693115}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5357211232185364},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4751681685447693},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.4598596394062042},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.09316414594650269}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24034/j25485024.y2012.v16.i2.223","doi":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","is_oa":true,"landing_page_url":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","pdf_url":null,"source":{"id":"https://openalex.org/S4210170754","display_name":"EKUITAS (Jurnal Ekonomi dan Keuangan)","issn_l":"1411-0393","issn":["1411-0393","2548-298X","2548-5024"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315119","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","host_organization_lineage":["https://openalex.org/P4310315119"],"host_organization_lineage_names":["Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKUITAS (Jurnal Ekonomi dan Keuangan)","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:112a8c7cde654552901530eaae357ac2","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/112a8c7cde654552901530eaae357ac2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 16, Iss 2, Pp 245-260 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.24034/j25485024.y2012.v16.i2.223","doi":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","is_oa":true,"landing_page_url":"https://doi.org/10.24034/j25485024.y2012.v16.i2.223","pdf_url":null,"source":{"id":"https://openalex.org/S4210170754","display_name":"EKUITAS (Jurnal Ekonomi dan Keuangan)","issn_l":"1411-0393","issn":["1411-0393","2548-298X","2548-5024"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315119","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","host_organization_lineage":["https://openalex.org/P4310315119"],"host_organization_lineage_names":["Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKUITAS (Jurnal Ekonomi dan Keuangan)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697}],"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":15,"referenced_works":["https://openalex.org/W1496492454","https://openalex.org/W1571798819","https://openalex.org/W1578694985","https://openalex.org/W1592827587","https://openalex.org/W2043314324","https://openalex.org/W2047710414","https://openalex.org/W2065033183","https://openalex.org/W2087279866","https://openalex.org/W2124425368","https://openalex.org/W2141229666","https://openalex.org/W2752617332","https://openalex.org/W3023367122","https://openalex.org/W3120558586","https://openalex.org/W3125252073","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7014525695","https://openalex.org/W2883379348","https://openalex.org/W2138670608","https://openalex.org/W3172318110","https://openalex.org/W2889652702","https://openalex.org/W3115394366","https://openalex.org/W2254661742","https://openalex.org/W2729699680","https://openalex.org/W2655339300","https://openalex.org/W2916700484"],"abstract_inverted_index":{"Kecenderungan":[0],"kecurangan":[1],"akuntansi":[2,157,192],"(KKA)":[3],"ditandai":[4],"dengan":[5,60,74,130],"adanya":[6],"tindakan":[7],"dan":[8,57,64,78,90,128,154,173,189,202,223],"kebijakan":[9],"menghilangkan":[10],"atau":[11],"penyembunyian":[12],"informasi":[13,224],"yang":[14,27,49,81,100,104,121,135,195,214,232,241],"sebenarnya":[15],"untuk":[16,197,219],"tujuan":[17],"manipulasi.":[18],"Anehnya,":[19],"KKA":[20,181],"kadang":[21],"malah":[22],"dipilih":[23],"karena":[24,139],"menjanjikan":[25],"keuntungan":[26],"lebih":[28],"besar":[29],"bagi":[30],"dirinya":[31],"sendiri,":[32],"namun":[33],"beberapa":[34],"pihak":[35],"tidak":[36,137,140,161,175,182,200],"menyetujui":[37],"KKA.":[38,203],"Penelitian":[39,68],"ini":[40,69,106,206],"dilaksakan":[41],"di":[42,51,94],"Perguruan":[43,116],"Tinggi":[44,117],"Negeri":[45],"se":[46],"Jawa":[47],"Timur":[48],"berada":[50],"bawah":[52],"naungan":[53],"Depatemen":[54,58],"Pendidikan":[55],"Nasional":[56],"Agama":[59],"desain":[61],"penelitian":[62],"survey":[63],"kuesioner":[65,99,120,134],"sebagai":[66,85,236,247],"instrumen.":[67],"berfokus":[70],"pada":[71,242],"studi":[72,144,205],"keperilakuan":[73],"unit":[75],"analisis":[76],"pejabat":[77],"semua":[79],"staf":[80],"mendapat":[82],"delegasi":[83],"wewenang":[84],"pengguna":[86],"anggaran,":[87],"penyelenggara":[88],"akuntansi,":[89,172],"pembuat":[91],"laporan":[92],"akuntabilitas":[93,185],"PTN.":[95],"Dari":[96],"360":[97],"buah":[98],"dikirim":[101],"ada":[102],"146":[103],"kembali,":[105],"berarti":[107],"bahwa":[108,146,209],"tingkat":[109],"respon":[110],"mencapai":[111],"40,56%.":[112],"Mereka":[113],"dari":[114],"19":[115],"Negeri.":[118],"130":[119,127],"diterima":[122],"dinyatakan":[123],"memenuhi":[124],"syarat":[125],"sebanyak":[126],"dianalisis":[129,138],"teknik":[131],"regresi,":[132],"16":[133],"terisi":[136],"lengkap":[141],"pegisiannya.":[142],"Hasil":[143,204],"menunjukkan":[145],"1)":[147,210],"kesesuaian":[148,164],"sistem":[149,152,165,168,211],"pengendalian":[150,166,212],"intern,":[151,167],"kompensasi,":[153,169],"ketataan":[155,170],"aturan":[156,171,191],"berpengaruh":[158,177,183],"terhadap":[159,178,184],"perilaku":[160,174,199],"etis,":[162],"2)":[163,226],"etis":[176,201,231],"KKA,":[179],"3)":[180],"kinerja.":[186],"Sistem":[187],"kompensasi":[188],"ketaatan":[190],"merupakan":[193],"faktor":[194],"efektif":[196],"mengendalikan":[198,220],"memberikan":[207],"saran":[208],"intern":[213],"diterapkan":[215],"hendaknya":[216],"mempertimbangakn":[217],"kebermanfaatannya":[218],"keamanan":[221],"aset":[222],"organisasi,":[225],"sebaiknya":[227],"dipertimbangkan":[228],"masalah":[229],"pelanggaran":[230],"pernah":[233],"dilakukan":[234],"karyawan":[235],"dasar":[237],"dalam":[238,249],"penentuan":[239],"tugas":[240],"akhirnya":[243],"nanti":[244],"akan":[245],"dijadikan":[246],"pertimbangan":[248],"menentukan":[250],"honorarium.":[251]},"counts_by_year":[{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2017-02-24T00:00:00"}