{"id":"https://openalex.org/W2893363863","doi":"https://doi.org/10.25170/jara.v11i1.54","title":"SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI)","display_name":"SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI)","publication_year":2017,"publication_date":"2017-10-01","ids":{"openalex":"https://openalex.org/W2893363863","doi":"https://doi.org/10.25170/jara.v11i1.54","mag":"2893363863"},"language":"en","primary_location":{"id":"doi:10.25170/jara.v11i1.54","doi":"https://doi.org/10.25170/jara.v11i1.54","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v11i1.54","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/54/37","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/54/37","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005631497","display_name":"Krystella Krystella","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3133415027","display_name":"University of Bunda Mulia","ror":"https://ror.org/00vb9c215","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133415027"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Krystella Krystella","raw_affiliation_strings":["Universitas Bunda Mulia, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bunda Mulia, Jakarta","institution_ids":["https://openalex.org/I3133415027"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043646258","display_name":"Tigor Sitorus","orcid":"https://orcid.org/0000-0001-7477-9537","observed_orcids":["https://orcid.org/0000-0001-7477-9537"]},"institutions":[{"id":"https://openalex.org/I3133415027","display_name":"University of Bunda Mulia","ror":"https://ror.org/00vb9c215","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133415027"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tigor Sitorus","raw_affiliation_strings":["Universitas Bunda Mulia, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bunda Mulia, Jakarta","institution_ids":["https://openalex.org/I3133415027"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3133415027"],"apc_list":null,"apc_paid":null,"fwci":1.0475,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.85263308,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"11","issue":"1","first_page":"99","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.4375,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T11058","display_name":"Ethics in Business and Education","score":0.4375,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T13744","display_name":"Financial Literacy and Behavior","score":0.23409999907016754,"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":0.21940000355243683,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.9900000095367432},{"id":"https://openalex.org/keywords/fraud-diamond","display_name":"fraud diamond","score":0.9610000252723694},{"id":"https://openalex.org/keywords/whistleblowing-system","display_name":"whistleblowing system","score":0.8989999890327454},{"id":"https://openalex.org/keywords/theft","display_name":"theft","score":0.9819999933242798},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.652999997138977},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.7870000004768372},{"id":"https://openalex.org/keywords/bpk-ri","display_name":"BPK RI","score":0.7940000295639038}],"concepts":[{"id":"https://openalex.org/C2776921476","wikidata":"https://www.wikidata.org/wiki/Q5283","display_name":"Diamond","level":2,"score":0.6342769861221313},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.6143187880516052},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4656456410884857},{"id":"https://openalex.org/C182365436","wikidata":"https://www.wikidata.org/wiki/Q50701","display_name":"Variable (mathematics)","level":2,"score":0.45844435691833496},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.44117051362991333},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.35564374923706055},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.22461670637130737},{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.19963175058364868},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16280010342597961},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11074903607368469},{"id":"https://openalex.org/C191897082","wikidata":"https://www.wikidata.org/wiki/Q11467","display_name":"Metallurgy","level":1,"score":0.06858649849891663},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25170/jara.v11i1.54","doi":"https://doi.org/10.25170/jara.v11i1.54","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v11i1.54","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/54/37","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25170/jara.v11i1.54","doi":"https://doi.org/10.25170/jara.v11i1.54","is_oa":true,"landing_page_url":"https://doi.org/10.25170/jara.v11i1.54","pdf_url":"http://ejournal.atmajaya.ac.id/index.php/JARA/article/download/54/37","source":{"id":"https://openalex.org/S4210205021","display_name":"Jurnal Akuntansi","issn_l":"1978-8029","issn":["1978-8029","2580-9792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404670429","host_organization_name":"Atma Jaya Catholic University of Indonesia","host_organization_lineage":["https://openalex.org/P4404670429"],"host_organization_lineage_names":["Atma Jaya Catholic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.9595999717712402}],"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/W2893363863.pdf","grobid_xml":"https://content.openalex.org/works/W2893363863.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W25698938","https://openalex.org/W133047632","https://openalex.org/W1553709438","https://openalex.org/W1939578215","https://openalex.org/W1968517959","https://openalex.org/W2000988319","https://openalex.org/W2054923102","https://openalex.org/W2084838159","https://openalex.org/W2183440902","https://openalex.org/W2202581294","https://openalex.org/W2564686653","https://openalex.org/W2763975358","https://openalex.org/W2964177476","https://openalex.org/W2970743615","https://openalex.org/W3169353293","https://openalex.org/W3187214469"],"related_works":["https://openalex.org/W7215252467","https://openalex.org/W7216644445","https://openalex.org/W2980566662","https://openalex.org/W4403931075","https://openalex.org/W7051817236","https://openalex.org/W7023799497","https://openalex.org/W7061371895","https://openalex.org/W7217702533","https://openalex.org/W7217440834","https://openalex.org/W4385452479"],"abstract_inverted_index":{"This":[0,56],"research":[1,57],"is":[2,143,154],"aim":[3],"to":[4,157],"determine":[5],"the":[6,29,32,131,136,147],"effect":[7,134,148],"of":[8,35,135,149],"internal":[9,109,137],"control":[10,78,110,138],"system,":[11],"fraud":[12,89,120,150],"diamond,":[13],"and":[14,43,83,103,125],"whistleblowingsystem":[15,99,132],"on":[16,86,96,106,117,128,141,152],"larceny":[17,142,153],"at":[18],"BPK":[19,47],"RI.":[20,48],"Research":[21],"data":[22],"was":[23],"obtained":[24],"through":[25],"questionnaires":[26],"distributed":[27],"torespondent,":[28],"employees":[30],"in":[31],"work":[33],"unit":[34],"General":[36],"Bureau,":[37,39],"IT":[38],"Human":[40],"Resources":[41],"Bureau":[42,46],"Leaders":[44],"Secretariat":[45],"So":[49],"as":[50,52],"many":[51],"105":[53],"samples":[54],"collected.":[55],"used":[58],"quantitative":[59],"analysis":[60],"technique":[61],"with":[62,68],"Structural":[63],"Equation":[64],"Modeling":[65],"(SEM)":[66],"processed":[67],"Amos":[69],"23.":[70],"The":[71],"test":[72],"results":[73],"showed":[74],":":[75],"1)":[76],"Internal":[77],"system":[79,111,139],"variable":[80,91,100,112,122],"has":[81,92,101,113,123],"positive":[82,124],"significant":[84,94,104,115,126],"influence":[85,95,105,116,127,140],"whistleblowingsystem,":[87,97],"2)":[88],"diamond":[90,121,151],"not":[93,114,155],"3)":[98],"negative":[102],"larceny,":[107,118],"4)":[108],"5)":[119],"larceny.":[129],"Therefore,":[130],"mediation":[133],"perfectly":[144],"significant.":[145],"While":[146],"proven":[156],"mediate.":[158]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-10-05T00:00:00"}