{"id":"https://openalex.org/W2801516896","doi":"https://doi.org/10.24167/jab.v15i1.1350","title":"PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, PELATIHAN AUDITOR, DAN RESIKO AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN","display_name":"PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, PELATIHAN AUDITOR, DAN RESIKO AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN","publication_year":2019,"publication_date":"2019-08-25","ids":{"openalex":"https://openalex.org/W2801516896","doi":"https://doi.org/10.24167/jab.v15i1.1350","mag":"2801516896"},"language":"id","primary_location":{"id":"pmh:oai:journal.unika.ac.id:article/1350","doi":"https://doi.org/10.24167/jab.v15i1.1350","is_oa":true,"landing_page_url":"https://journal.unika.ac.id/index.php/jab/article/view/1350","pdf_url":"https://journal.unika.ac.id/index.php/jab/article/download/1350/834","source":{"id":"https://openalex.org/S4210207900","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1412-775X","issn":["1412-775X","2541-5204"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315251","host_organization_name":"Soegijapranata Catholic University","host_organization_lineage":["https://openalex.org/P4310315251"],"host_organization_lineage_names":["Soegijapranata Catholic University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.24167/jab.v15i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unika.ac.id/index.php/jab/article/download/1350/834","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087896026","display_name":"Aviani Sanjaya","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147439693","display_name":"Soegijapranata Catholic University","ror":"https://ror.org/039t4sn90","country_code":"ID","type":"education","lineage":["https://openalex.org/I147439693"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Aviani Sanjaya","raw_affiliation_strings":["Universitas Katolik Soegijapranata Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Katolik Soegijapranata Semarang","institution_ids":["https://openalex.org/I147439693"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5087896026"],"corresponding_institution_ids":["https://openalex.org/I147439693"],"apc_list":null,"apc_paid":null,"fwci":4.3702,"has_fulltext":true,"cited_by_count":28,"citation_normalized_percentile":{"value":0.93971904,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"15","issue":"1","first_page":"41","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6377000212669373,"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"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6377000212669373,"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":0.3483999967575073,"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/T13509","display_name":"Accounting and Financial Management","score":0.010999999940395355,"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/professional-skepticism","display_name":"professional skepticism","score":0.8820000290870667},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.972000002861023},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.9850000143051147},{"id":"https://openalex.org/keywords/auditor-training","display_name":"auditor training","score":0.9940000176429749},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.824999988079071},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9789999723434448},{"id":"https://openalex.org/keywords/corporate-fraud","display_name":"corporate fraud","score":0.7179999947547913},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.8550000190734863},{"id":"https://openalex.org/keywords/audit-failure","display_name":"audit failure","score":0.6549999713897705},{"id":"https://openalex.org/keywords/financial-statement-audit","display_name":"financial statement audit","score":0.515999972820282},{"id":"https://openalex.org/keywords/auditor-negligence","display_name":"auditor negligence","score":0.40400001406669617}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6856870651245117},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6426611542701721},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6381239891052246},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.44870203733444214},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4474419057369232},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4135361313819885},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2664812207221985}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:journal.unika.ac.id:article/1350","doi":"https://doi.org/10.24167/jab.v15i1.1350","is_oa":true,"landing_page_url":"https://journal.unika.ac.id/index.php/jab/article/view/1350","pdf_url":"https://journal.unika.ac.id/index.php/jab/article/download/1350/834","source":{"id":"https://openalex.org/S4210207900","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1412-775X","issn":["1412-775X","2541-5204"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315251","host_organization_name":"Soegijapranata Catholic University","host_organization_lineage":["https://openalex.org/P4310315251"],"host_organization_lineage_names":["Soegijapranata Catholic University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.24167/jab.v15i1","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2801516896","doi":"https://doi.org/10.24167/jab.v15i1.1350","is_oa":false,"landing_page_url":"http://103.243.177.137/index.php/jab/article/download/1350/834","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi Bisnis","raw_type":null}],"best_oa_location":{"id":"pmh:oai:journal.unika.ac.id:article/1350","doi":"https://doi.org/10.24167/jab.v15i1.1350","is_oa":true,"landing_page_url":"https://journal.unika.ac.id/index.php/jab/article/view/1350","pdf_url":"https://journal.unika.ac.id/index.php/jab/article/download/1350/834","source":{"id":"https://openalex.org/S4210207900","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1412-775X","issn":["1412-775X","2541-5204"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315251","host_organization_name":"Soegijapranata Catholic University","host_organization_lineage":["https://openalex.org/P4310315251"],"host_organization_lineage_names":["Soegijapranata Catholic University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.24167/jab.v15i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2801516896.pdf","grobid_xml":"https://content.openalex.org/works/W2801516896.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7014539836","https://openalex.org/W2908550315","https://openalex.org/W2786873827","https://openalex.org/W2768535896","https://openalex.org/W2790998548","https://openalex.org/W2925527521","https://openalex.org/W4312825470","https://openalex.org/W3167280405","https://openalex.org/W7219408852","https://openalex.org/W7060970342"],"abstract_inverted_index":{"Abstract":[0],"Corporate":[1],"fraud":[2,45,110,180],"cases":[3,16],"have":[4,185],"been":[5],"in":[6,12,15,43,48,62,69,77,81,103,108,138,143],"the":[7,49,71,73,90,95,98,115,120,124,139,146,165,175,190],"spotlight":[8],"for":[9],"all":[10],"people":[11],"society.":[13],"Especially":[14],"related":[17],"to":[18,36,60,87,127,135,178,193],"financial":[19],"problems":[20],"involving":[21],"well-known":[22],"companies":[23],"and":[24,181],"public":[25,140],"accounting.":[26],"In":[27],"performing":[28],"its":[29],"duties":[30],"of":[31,65,97,167],"an":[32,63],"auditor":[33,74,91,227,265,282,312,325,358,372],"is":[34,75],"required":[35],"carry":[37],"out":[38,105],"their":[39,79,106],"responsibilities":[40,80,107],"well,":[41],"especially":[42],"detecting":[44,82,109],"as":[46,92,94],"stated":[47],"Public":[50],"Accountants":[51],"Professional":[52],"Standards,":[53],"SA":[54,247],"240":[55,248],"(The":[56],"Auditor's":[57],"Responsibilities":[58],"Related":[59],"Fraud":[61],"Audit":[64,257],"Financial":[66],"Statements).":[67],"Often":[68],"conducting":[70],"audit,":[72,264],"negligent":[76,102],"fulfilling":[78],"fraud,":[83],"this":[84],"was":[85],"due":[86],"factors":[88,96,121,184],"within":[89],"well":[93],"client.":[99],"Auditors":[100],"were":[101],"carrying":[104],"will":[111],"be":[112,150],"considered":[113],"failed":[114],"audit.":[116,303],"This":[117,130],"study":[118],"analyzes":[119],"that":[122,164],"influence":[123,173,188],"auditor's":[125,176,191],"responsibility":[126,177,192],"detect":[128,179,194],"fraud.":[129,195],"test":[131,156],"method":[132],"ditujukkan":[133,322],"questionnaire":[134,147],"43":[136,324],"auditors":[137],"accounting":[141],"firm":[142],"Semarang,":[144,331],"but":[145],"which":[148],"can":[149],"obtained":[151],"only":[152],"39":[153,338],"questionnaires.":[154],"The":[155],"results":[157],"by":[158],"using":[159],"SPSS":[160,346],"regression":[161],"analysis":[162],"showed":[163],"factor":[166],"professional":[168],"skepticism":[169],"has":[170],"a":[171,186],"positive":[172,187],"on":[174,189],"audit":[182,365],"risk":[183],"Abstrak":[196],"Kasus":[197],"kecurangan":[198,238,296,361],"korporasi":[199],"telah":[200],"menjadi":[201],"sorotan":[202],"bagi":[203],"semua":[204],"kalangan":[205],"di":[206,298,330],"masyarakat.":[207],"Terutama":[208],"pada":[209,326],"kasus-kasus":[210],"yang":[211,216,240,288,308,321,334],"terkait":[212],"dengan":[213,233,253,344],"masalah":[214],"keuangan":[215],"melibatkan":[217],"perusahaan":[218],"ternama":[219],"dan":[220,362],"akuntan":[221],"publik.":[222],"Dalam":[223],"menjalankan":[224],"tugasnya":[225],"seorang":[226],"dituntut":[228],"untuk":[229],"melaksanakan":[230,263,291],"tanggung":[231,269,292,310,356,370],"jawabnya":[232,270,293],"baik":[234],"terutama":[235],"dalam":[236,242,255,262,267,271,280,290,294,301,313,359,373],"mendeteksi":[237,272,295,314,360,374],"seperti":[239],"tertera":[241],"Standar":[243],"Profesional":[244],"Akuntan":[245,328],"Publik,":[246],"(Tanggung":[249],"Jawab":[250],"Auditor":[251,287],"Terkait":[252],"Kecurangan":[254],"Suatu":[256],"atas":[258],"Laporan":[259],"keuangan).":[260],"Seringkali":[261],"lalai":[266,289],"memenuhi":[268],"kecurangan,":[273],"hal":[274],"ini":[275,305,317],"disebabkan":[276],"karena":[277],"adanya":[278],"faktor-faktor":[279,307],"diri":[281],"maupun":[283],"faktor":[284,349,363],"dari":[285],"klien.":[286],"akan":[297],"anggap":[299],"gagal":[300],"melakukan":[302],"Penelitian":[304],"menganalisis":[306],"mempengaruhi":[309],"jawab":[311,357,371],"kecurangan.":[315,375],"Pengujian":[316],"menggunakan":[318,345],"metode":[319],"kuesioner":[320,333],"kepada":[323],"Kantor":[327],"Publik":[329],"namun":[332],"dapat":[335],"diperoleh":[336],"hanya":[337],"kuesioner.":[339],"Hasil":[340],"pengujian":[341],"analisis":[342],"regresi":[343],"menunjukkan":[347],"bahwa":[348],"skeptisisme":[350],"profesional":[351],"memiliki":[352,366],"pengaruh":[353,367],"positif":[354,368],"terhadap":[355,369],"resiko":[364]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-05-17T00:00:00"}
