{"id":"https://openalex.org/W2803073395","doi":"https://doi.org/10.37888/bjra.v1i1.26","title":"Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan","display_name":"Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan","publication_year":2018,"publication_date":"2018-04-18","ids":{"openalex":"https://openalex.org/W2803073395","doi":"https://doi.org/10.37888/bjra.v1i1.26","mag":"2803073395"},"language":"id","primary_location":{"id":"doi:10.37888/bjra.v1i1.26","doi":"https://doi.org/10.37888/bjra.v1i1.26","is_oa":true,"landing_page_url":"https://doi.org/10.37888/bjra.v1i1.26","pdf_url":"https://ojs.stiem-bongaya.ac.id/BJRA/article/download/26/64","source":{"id":"https://openalex.org/S4210196662","display_name":"Bongaya Journal for Research in Accounting (BJRA)","issn_l":"2615-8868","issn":["2615-8868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275099","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya","host_organization_lineage":["https://openalex.org/I4405275099"],"host_organization_lineage_names":[],"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":"Bongaya Journal for Research in Accounting (BJRA)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.stiem-bongaya.ac.id/BJRA/article/download/26/64","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071361272","display_name":"Maylen K. P. Kambuaya","orcid":"https://orcid.org/0000-0002-3094-4702","observed_orcids":["https://orcid.org/0000-0002-3094-4702"]},"institutions":[{"id":"https://openalex.org/I3129799171","display_name":"Cenderawasih University","ror":"https://ror.org/031bayg24","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129799171"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Maylen K. P. Kambuaya","raw_affiliation_strings":["Fakultas Ekonomi, Universitas Cendrawasih Papua"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi, Universitas Cendrawasih Papua","institution_ids":["https://openalex.org/I3129799171"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5071361272"],"corresponding_institution_ids":["https://openalex.org/I3129799171"],"apc_list":null,"apc_paid":null,"fwci":0.3338,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.74158774,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":92},"biblio":{"volume":"1","issue":"1","first_page":"01","last_page":"07"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6542999744415283,"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":0.6542999744415283,"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":0.21469999849796295,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.10909999907016754,"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/auditor-professionalism","display_name":"auditor professionalism","score":0.8730000257492065},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.9710000157356262},{"id":"https://openalex.org/keywords/materiality-level","display_name":"materiality level","score":0.7860000133514404},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.5590000152587891},{"id":"https://openalex.org/keywords/bpk-ri","display_name":"BPK RI","score":0.6349999904632568},{"id":"https://openalex.org/keywords/south-sulawesi","display_name":"South Sulawesi","score":0.5879999995231628},{"id":"https://openalex.org/keywords/audit-materiality","display_name":"audit materiality","score":0.44699999690055847}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.5194330215454102},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3459349274635315}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37888/bjra.v1i1.26","doi":"https://doi.org/10.37888/bjra.v1i1.26","is_oa":true,"landing_page_url":"https://doi.org/10.37888/bjra.v1i1.26","pdf_url":"https://ojs.stiem-bongaya.ac.id/BJRA/article/download/26/64","source":{"id":"https://openalex.org/S4210196662","display_name":"Bongaya Journal for Research in Accounting (BJRA)","issn_l":"2615-8868","issn":["2615-8868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275099","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya","host_organization_lineage":["https://openalex.org/I4405275099"],"host_organization_lineage_names":[],"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":"Bongaya Journal for Research in Accounting (BJRA)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37888/bjra.v1i1.26","doi":"https://doi.org/10.37888/bjra.v1i1.26","is_oa":true,"landing_page_url":"https://doi.org/10.37888/bjra.v1i1.26","pdf_url":"https://ojs.stiem-bongaya.ac.id/BJRA/article/download/26/64","source":{"id":"https://openalex.org/S4210196662","display_name":"Bongaya Journal for Research in Accounting (BJRA)","issn_l":"2615-8868","issn":["2615-8868"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275099","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya","host_organization_lineage":["https://openalex.org/I4405275099"],"host_organization_lineage_names":[],"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":"Bongaya Journal for Research in Accounting (BJRA)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320323452","display_name":"Universitas Diponegoro","ror":"https://ror.org/056bjta22"},{"id":"https://openalex.org/F4320326608","display_name":"Universitas Hasanuddin","ror":"https://ror.org/00da1gf19"},{"id":"https://openalex.org/F4320329092","display_name":"Universitas Padjadjaran","ror":"https://ror.org/00xqf8t64"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2803073395.pdf","grobid_xml":"https://content.openalex.org/works/W2803073395.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7061056157","https://openalex.org/W4393127840","https://openalex.org/W2945633111","https://openalex.org/W3202753964","https://openalex.org/W2558449643","https://openalex.org/W2392903385","https://openalex.org/W7042496247","https://openalex.org/W2773286043","https://openalex.org/W343665020","https://openalex.org/W2634093490"],"abstract_inverted_index":{"Penelitian":[0,21],"ini":[1,22,41,97],"bertujuan":[2],"untuk":[3,69,80],"mengetahui":[4],"Pengaruh":[5],"Profesionalisme":[6],"dan":[7,83,101],"Etika":[8,102,117],"Profesi":[9,103],"terhadap":[10,105,125],"Tingkat":[11,106,126],"Materialitas":[12,107,127],"Badan":[13,108,128],"Pemeriksa":[14,109,129],"Keuangan":[15,110,130],"RI":[16,49,111,131],"Perwakilan":[17,50,112],"Provinsi":[18,113,132],"Sulawesi":[19,51,114,133],"Selatan.":[20,52,134],"menggunakan":[23],"desain":[24],"studi":[25],"korelasional":[26],"dengan":[27],"instrumen":[28],"kuesioner.":[29,88],"Metode":[30],"analisis":[31],"yang":[32,45,59,64,84,121],"digunakan":[33],"adalah":[34,42],"regresi":[35],"linier":[36],"berganda.":[37],"Populasi":[38],"dalam":[39],"penelitian":[40,96],"80":[43,75],"auditor":[44],"bekerja":[46],"di":[47],"BPK":[48],"Teknik":[53],"pengambilan":[54,62],"sampelnya,":[55],"non":[56],"probability":[57],"sampel":[58,63],"merupakan":[60,119],"teknik":[61],"tidak":[65,93],"memberikan":[66],"peluang":[67],"sama":[68],"dipilih":[70],"menjadi":[71],"sampel.":[72],"Makanya":[73],"dari":[74],"responden,":[76],"terpilih":[77],"50":[78],"responden":[79],"menerima":[81],"kuesioner,":[82,92],"kembali":[85],"hanya":[86],"35":[87],"Sisanya":[89],"sebanyak":[90],"15":[91],"kembali.":[94],"Hasil":[95],"menunjukkan":[98],"bahwa,":[99],"Profesionalisme,":[100],"berpengaruh":[104],"Selatan..":[115],"Variabel":[116],"profesi":[118],"variabel":[120],"paling":[122],"dominan":[123],"pengaruhnya":[124]},"counts_by_year":[{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2018-05-17T00:00:00"}
