{"id":"https://openalex.org/W2797300399","doi":"https://doi.org/10.22219/jrak.v7i2.16","title":"SIFAT MACHIAVELLIAN, ORIENTASI ETIS, EQUITY SENSITIIVITY DAN BUDAYA JAWA TERHADAP PERILAKU ETIS DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING","display_name":"SIFAT MACHIAVELLIAN, ORIENTASI ETIS, EQUITY SENSITIIVITY DAN BUDAYA JAWA TERHADAP PERILAKU ETIS DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING","publication_year":2017,"publication_date":"2017-12-21","ids":{"openalex":"https://openalex.org/W2797300399","doi":"https://doi.org/10.22219/jrak.v7i2.16","mag":"2797300399"},"language":"en","primary_location":{"id":"doi:10.22219/jrak.v7i2.16","doi":"https://doi.org/10.22219/jrak.v7i2.16","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v7i2.16","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/5164/5102","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/5164/5102","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051575478","display_name":"Titis Puspitaningrum Dewi Kartika","orcid":"https://orcid.org/0000-0001-9111-895X","observed_orcids":["https://orcid.org/0000-0001-9111-895X"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Titis Puspitaningrum Dewi Kartika","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5051575478"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8793,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.85678277,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"7","issue":"2","first_page":"1023","last_page":"1034"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9824000000953674,"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":0.9824000000953674,"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":0.008700000122189522,"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":0.003599999938160181,"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/machiavellianism","display_name":"Machiavellianism","score":0.9440000057220459},{"id":"https://openalex.org/keywords/moral-orientation","display_name":"ethical orientation","score":0.984000027179718},{"id":"https://openalex.org/keywords/equity-sensitivity","display_name":"equity sensitivity","score":0.9980000257492065},{"id":"https://openalex.org/keywords/javanese-culture","display_name":"Javanese culture","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moral-behavior","display_name":"moral behavior","score":0.9300000071525574},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8330000042915344},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.7580000162124634},{"id":"https://openalex.org/keywords/mediators","display_name":"mediators","score":0.44699999690055847}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6782322525978088},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.6284706592559814},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.513780415058136},{"id":"https://openalex.org/C2779709291","wikidata":"https://www.wikidata.org/wiki/Q15699608","display_name":"Intervening variable","level":3,"score":0.42719370126724243},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.42104634642601013},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.32415246963500977},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2259502410888672},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2249281108379364},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18212774395942688},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13094136118888855},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09881481528282166},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.07310980558395386},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.05837342143058777},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22219/jrak.v7i2.16","doi":"https://doi.org/10.22219/jrak.v7i2.16","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v7i2.16","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/5164/5102","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22219/jrak.v7i2.16","doi":"https://doi.org/10.22219/jrak.v7i2.16","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v7i2.16","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/5164/5102","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.46149998903274536}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2797300399.pdf","grobid_xml":"https://content.openalex.org/works/W2797300399.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W72583371","https://openalex.org/W1027051070","https://openalex.org/W1602604514","https://openalex.org/W2341551445","https://openalex.org/W3202135483"],"related_works":["https://openalex.org/W2902007060","https://openalex.org/W2596441383","https://openalex.org/W6987203981","https://openalex.org/W2177086802","https://openalex.org/W7061099386","https://openalex.org/W3106140653","https://openalex.org/W7070471308","https://openalex.org/W2611588624","https://openalex.org/W3180603888","https://openalex.org/W2899218381"],"abstract_inverted_index":{"This":[0,34],"study":[1,27,35,75],"would":[2],"like":[3],"to":[4,16,84,100,132,185],"examine":[5],"the":[6,20,52,57,158],"influences":[7,181],"on":[8,110,141,153,166],"Machiavellian":[9,183,199],"characteristic,":[10],"Equity":[11,150,192],"Sensitivity,":[12,193],"and":[13,47],"Javanese":[14,161,194],"Culture":[15],"Ethical":[17,138,186,190,196],"Behavior":[18],"as":[19,117,177],"intervening":[21,118,178],"variable.":[22],"Sample":[23],"used":[24,37],"in":[25,32],"this":[26,74],"was":[28],"auditor":[29,78,124],"at":[30],"KAP":[31],"Surabaya.":[33],"also":[36],"path":[38],"analysis":[39],"for":[40],"technique":[41],"data":[42],"analysis.The":[43],"result":[44,72],"of":[45,73,128],"reliable":[46],"validity":[48,58],"test":[49],"showed":[50],"that":[51,60,77,93,123,149,160],"questionnaire":[53],"is":[54,87,91,120,136,144,147,169],"reliable,":[55],"while":[56],"demonstrated":[59],"from":[61],"91":[62],"total":[63],"question":[64],"items,":[65],"28":[66],"items":[67],"are":[68],"not":[69,174],"valid.":[70],"The":[71],"indicated":[76],"with":[79,95,104,125],"high":[80,96,126],"Machiavelliancharacter":[81,97,105],"will":[82,98,130],"tend":[83,99,131],"behave":[85,101],"independently":[86],"unproven.":[88,137,145],"However,":[89],"it":[90],"proven":[92,148,176],"auditors":[94],"unethically.":[102],"Auditor":[103],"who":[106],"has":[107,163],"an":[108,164],"effect":[109,165],"ethical":[111,134,142,154,167],"behavior":[112,135,143,168],"followed":[113],"by":[114],"independent":[115],"attitude":[116],"variable":[119,179],"unproven.The":[121],"hypothesis":[122,159],"level":[127],"independency":[129,172],"influence":[133],"orientation":[139],"influenced":[140,152],"It":[146],"Sensitivity":[151],"behavior.":[155],"In":[156],"addition,":[157],"Cultur":[162],"proven.":[170],"Consequently,":[171],"could":[173],"be":[175],"which":[180],"between":[182],"character":[184],"Behavior.":[187],"Ke":[188],"ywords:":[189],"Orientation,":[191],"Culture,":[195],"Behavior,":[197],"Independency,":[198]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-04-24T00:00:00"}
