{"id":"https://openalex.org/W2590835598","doi":"https://doi.org/10.9744/jak.18.1.1-14","title":"Independensi Komite Audit, Kualitas Audit dan Kualitas Laba: Bukti Empiris Perusahaan dengan Kepemilikan Terkonsentrasi","display_name":"Independensi Komite Audit, Kualitas Audit dan Kualitas Laba: Bukti Empiris Perusahaan dengan Kepemilikan Terkonsentrasi","publication_year":2016,"publication_date":"2016-05-01","ids":{"openalex":"https://openalex.org/W2590835598","doi":"https://doi.org/10.9744/jak.18.1.1-14","mag":"2590835598"},"language":"id","primary_location":{"id":"pmh:oai:puslit2.petra.ac.id:article/19862","doi":"https://doi.org/10.9744/jak.18.1.1-14","is_oa":true,"landing_page_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","pdf_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","source":{"id":"https://openalex.org/S4306402184","display_name":"Jurnal Akuntansi dan Keuangan (Institute of Research and Community Outreach Petra Christian University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I114202661","host_organization_name":"Petra Christian University","host_organization_lineage":["https://openalex.org/I114202661"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan; Vol 18, No 1 (2016): MAY 2016; 1-14","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041324244","display_name":"Aminul Amin","orcid":"https://orcid.org/0009-0003-5491-9282","observed_orcids":["https://orcid.org/0009-0003-5491-9282","https://orcid.org/0000-0001-9800-9238"]},"institutions":[{"id":"https://openalex.org/I4405274635","display_name":"Sekolah Tinggi Ilmu Ekonomi Malangkucecwara","ror":"https://ror.org/022pctx33","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274635"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Aminul Amin","raw_affiliation_strings":["\n\t\t\t\tSTIE Malangkucecwara Malang\n<br />Jl. Terusan Candi Kalasan, Blimbing, Mojolangu, Kec. Lowokwaru, Kota Malang, \n<br />Jawa Timur 65142\n\t\t\t","STIE Malangkucecwara Malang#R##N#Jl. Terusan Candi Kalasan, Blimbing, Mojolangu, Kec. Lowokwaru, Kota Malang, #R##N#Jawa Timur 65142"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\n\t\t\t\tSTIE Malangkucecwara Malang\n<br />Jl. Terusan Candi Kalasan, Blimbing, Mojolangu, Kec. Lowokwaru, Kota Malang, \n<br />Jawa Timur 65142\n\t\t\t","institution_ids":["https://openalex.org/I4405274635"]},{"raw_affiliation_string":"STIE Malangkucecwara Malang#R##N#Jl. Terusan Candi Kalasan, Blimbing, Mojolangu, Kec. Lowokwaru, Kota Malang, #R##N#Jawa Timur 65142","institution_ids":["https://openalex.org/I4405274635"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5041324244"],"corresponding_institution_ids":["https://openalex.org/I4405274635"],"apc_list":null,"apc_paid":null,"fwci":6.4581,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.96391578,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.986299991607666,"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":0.986299991607666,"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":0.013299999758601189,"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/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee-independence","display_name":"audit committee independence","score":0.9919999837875366},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9980000257492065},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9950000047683716},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.9399999976158142},{"id":"https://openalex.org/keywords/majority-ownership","display_name":"majority ownership","score":0.6620000004768372},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.44600000977516174},{"id":"https://openalex.org/keywords/minority-shareholder-protection","display_name":"minority shareholder protection","score":0.7250000238418579},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7689999938011169}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4834062159061432},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.46891888976097107},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.4300241470336914},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.36250144243240356},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1429618000984192}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:puslit2.petra.ac.id:article/19862","doi":"https://doi.org/10.9744/jak.18.1.1-14","is_oa":true,"landing_page_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","pdf_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","source":{"id":"https://openalex.org/S4306402184","display_name":"Jurnal Akuntansi dan Keuangan (Institute of Research and Community Outreach Petra Christian University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I114202661","host_organization_name":"Petra Christian University","host_organization_lineage":["https://openalex.org/I114202661"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan; Vol 18, No 1 (2016): MAY 2016; 1-14","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:68d05fbcc64545cfad08b333547f7bc1","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/68d05fbcc64545cfad08b333547f7bc1","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":"Jurnal Akuntansi dan Keuangan, Vol 18, Iss 1, Pp 1-14 (2016)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:puslit2.petra.ac.id:article/19862","doi":"https://doi.org/10.9744/jak.18.1.1-14","is_oa":true,"landing_page_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","pdf_url":"http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19862","source":{"id":"https://openalex.org/S4306402184","display_name":"Jurnal Akuntansi dan Keuangan (Institute of Research and Community Outreach Petra Christian University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I114202661","host_organization_name":"Petra Christian University","host_organization_lineage":["https://openalex.org/I114202661"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan; Vol 18, No 1 (2016): MAY 2016; 1-14","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.666700005531311,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2590835598.pdf","grobid_xml":"https://content.openalex.org/works/W2590835598.grobid-xml"},"referenced_works_count":41,"referenced_works":["https://openalex.org/W159884397","https://openalex.org/W1467283008","https://openalex.org/W1527887573","https://openalex.org/W1540168825","https://openalex.org/W1569521022","https://openalex.org/W1963331001","https://openalex.org/W1969151596","https://openalex.org/W2045989399","https://openalex.org/W2075288496","https://openalex.org/W2107269898","https://openalex.org/W2108377819","https://openalex.org/W2131538393","https://openalex.org/W2132727145","https://openalex.org/W2141375301","https://openalex.org/W2141390568","https://openalex.org/W2157556102","https://openalex.org/W2160184254","https://openalex.org/W2160469269","https://openalex.org/W2160687135","https://openalex.org/W2162027050","https://openalex.org/W2165107877","https://openalex.org/W2168323597","https://openalex.org/W2170469267","https://openalex.org/W2171983833","https://openalex.org/W2252629083","https://openalex.org/W2256385851","https://openalex.org/W2268712472","https://openalex.org/W2269860695","https://openalex.org/W2341594959","https://openalex.org/W2468549322","https://openalex.org/W2502961141","https://openalex.org/W2752617332","https://openalex.org/W3013649806","https://openalex.org/W3121332075","https://openalex.org/W3121379018","https://openalex.org/W3122547505","https://openalex.org/W3123091495","https://openalex.org/W3123622264","https://openalex.org/W3124112088","https://openalex.org/W3124650486","https://openalex.org/W3125293776"],"related_works":["https://openalex.org/W7052036594","https://openalex.org/W4386868587","https://openalex.org/W3011882461","https://openalex.org/W7005005670","https://openalex.org/W2796982211","https://openalex.org/W7023710846","https://openalex.org/W4385787010","https://openalex.org/W3160446589","https://openalex.org/W2982089266","https://openalex.org/W2609796017"],"abstract_inverted_index":{"Penelitian":[0,53],"ini":[1,101],"bertujuan":[2],"untuk":[3,38,49,135],"menguji":[4],"pengaruh":[5,16],"independensi":[6,21,78],"komite":[7,22,79],"audit":[8,11,19,23,80,83],"dan":[9,15,20,81,124,161],"kualitas":[10,13,18,25,82,89],"terhadap":[12,24,29,55],"laba":[14],"interaksi":[17,85],"laba.":[26],"Pengujian":[27],"dilakukan":[28,54],"perusahaan":[30,56,68],"dengan":[31,45,71,96,117],"kepemilikan":[32,104,139,146],"terkonsentrasi.":[33],"Berbagai":[34],"tingkat":[35],"konsentrasi":[36,98],"diamati":[37],"melihat":[39],"konsistensi":[40],"model.":[41],"Moderation":[42],"regression":[43],"analysis":[44],"pengujian":[46],"hipotesis":[47],"didesain":[48],"menjawab":[50],"pertanyaan":[51],"tersebut.":[52],"manufaktur":[57],"yang":[58,111,126,175],"terdaftar":[59],"di":[60],"Bursa":[61],"Efek":[62],"Indonesia":[63],"periode":[64],"2011\u20132014.":[65],"Sebanyak":[66],"124":[67],"sebagai":[69],"sampel":[70],"402":[72],"pengamatan.":[73],"Hasil":[74],"penelitian":[75,114],"menunjukkan":[76],"bahwa":[77,103],"serta":[84],"keduanya":[86],"dapat":[87,153,169],"meningkatkan":[88],"laba,":[90],"namun":[91],"pengaruhnya":[92],"semakin":[93],"melemah":[94],"sejalan":[95],"meningkatnya":[97],"kepemilikan.":[99],"Hal":[100],"membuktikan":[102],"mayoritas":[105],"melebihi":[106],"50%":[107],"memiliki":[108],"kemampuan":[109],"pengendalian":[110],"kuat.":[112],"Kontribusi":[113],"terutama":[115],"berkaitan":[116],"regulasi":[118,134],"tentang":[119],"perlindungan":[120],"pemegang":[121],"saham":[122],"minoritas":[123],"stakeholders":[125],"lain":[127],"dari":[128],"tindakan":[129],"ekspropriasi.":[130],"Selain":[131],"itu,":[132],"perlunya":[133],"memperluas":[136],"peng\u00adungkapan":[137],"struktur":[138],"pemilik":[140],"utama":[141],"(ultimate":[142],"shareholders).":[143],"Pengungkapan":[144],"struk\u00adtur":[145],"seharusnya":[147],"dilaporkan":[148],"dalam":[149],"bentuk":[150],"piramida,":[151],"sehingga":[152],"diketahui":[154],"siapa":[155],"pengendali":[156],"sesungguhnya":[157],"termasuk":[158,167],"hak":[159,162],"kontrol":[160],"aliran":[163],"kas.":[164],"Masyarakat":[165],"umum":[166],"investor":[168],"mendeteksi":[170],"ada":[171],"tidaknya":[172],"praktek":[173],"ekspropriasi":[174],"merugikan":[176],"pihak-pihak":[177],"tertentu.":[178]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2017-03-03T00:00:00"}
