{"id":"https://openalex.org/W2902391882","doi":"https://doi.org/10.5281/zenodo.1306514","title":"The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement","display_name":"The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement","publication_year":2017,"publication_date":"2017-03-01","ids":{"openalex":"https://openalex.org/W2902391882","doi":"https://doi.org/10.5281/zenodo.1306514","mag":"2902391882"},"language":"en","primary_location":{"id":"pmh:oai:jurnal.polibatam.ac.id:article/542","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/542","pdf_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/download/542/368","source":{"id":"https://openalex.org/S4210211541","display_name":"Journal of Applied Accounting and Taxation","issn_l":"2548-9925","issn":["2548-9925"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315106","host_organization_name":"Politeknik Negeri Batam","host_organization_lineage":["https://openalex.org/P4310315106"],"host_organization_lineage_names":["Politeknik Negeri Batam"],"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":"2548-9925","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/download/542/368","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Darmawan, Arif","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4402554087","display_name":"Politeknik Negeri Batam","ror":"https://ror.org/00m0asz87","country_code":"ID","type":"education","lineage":["https://openalex.org/I4402554087"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Darmawan, Arif","raw_affiliation_strings":["Politeknik Negeri Batam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Batam","institution_ids":["https://openalex.org/I4402554087"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069266853","display_name":"Sariati Oktoria Saragih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4402554087","display_name":"Politeknik Negeri Batam","ror":"https://ror.org/00m0asz87","country_code":"ID","type":"education","lineage":["https://openalex.org/I4402554087"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Saragih, Sariati Oktoria","raw_affiliation_strings":["Politeknik Negeri Batam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Batam","institution_ids":["https://openalex.org/I4402554087"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4402554087"],"apc_list":null,"apc_paid":null,"fwci":1.7121,"has_fulltext":true,"cited_by_count":21,"citation_normalized_percentile":{"value":0.89892118,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.8769999742507935,"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":0.8769999742507935,"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":0.11940000206232071,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.00139999995008111,"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-quality","display_name":"auditor quality","score":0.9369999766349792},{"id":"https://openalex.org/keywords/financial-stability","display_name":"financial stability","score":0.9810000061988831},{"id":"https://openalex.org/keywords/financial-goals","display_name":"financial targets","score":0.8740000128746033},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.7799999713897705},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.6840000152587891},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.6299999952316284}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6871116757392883},{"id":"https://openalex.org/C2992337254","wikidata":"https://www.wikidata.org/wiki/Q31275820","display_name":"Financial stability","level":2,"score":0.6801528930664062},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6440180540084839},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.5298428535461426},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5246805548667908},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.4791499972343445},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.475364625453949},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.44331467151641846},{"id":"https://openalex.org/C171820377","wikidata":"https://www.wikidata.org/wiki/Q7603965","display_name":"Statement of changes in financial position","level":4,"score":0.41455185413360596},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4052974581718445},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4012230634689331},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.3068547546863556},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.273118257522583},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.09354263544082642},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"pmh:oai:jurnal.polibatam.ac.id:article/542","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/542","pdf_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/download/542/368","source":{"id":"https://openalex.org/S4210211541","display_name":"Journal of Applied Accounting and Taxation","issn_l":"2548-9925","issn":["2548-9925"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315106","host_organization_name":"Politeknik Negeri Batam","host_organization_lineage":["https://openalex.org/P4310315106"],"host_organization_lineage_names":["Politeknik Negeri Batam"],"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":"2548-9925","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:zenodo.org:1306515","doi":null,"is_oa":true,"landing_page_url":"https://zenodo.org/record/1306515","pdf_url":"https://zenodo.org/record/1306515","source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"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":"Journal of Applied Accounting and Taxation 2(1) 9-14","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2902391882","doi":null,"is_oa":true,"landing_page_url":"https://zenodo.org/record/1306515","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"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":"Zenodo (CERN European Organization for Nuclear Research)","raw_type":null},{"id":"doi:10.5281/zenodo.1306514","doi":"https://doi.org/10.5281/zenodo.1306514","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.1306514","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"doi:10.5281/zenodo.1306515","doi":"https://doi.org/10.5281/zenodo.1306515","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.1306515","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"pmh:oai:jurnal.polibatam.ac.id:article/542","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/542","pdf_url":"https://jurnal.polibatam.ac.id/index.php/JAAT/article/download/542/368","source":{"id":"https://openalex.org/S4210211541","display_name":"Journal of Applied Accounting and Taxation","issn_l":"2548-9925","issn":["2548-9925"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315106","host_organization_name":"Politeknik Negeri Batam","host_organization_lineage":["https://openalex.org/P4310315106"],"host_organization_lineage_names":["Politeknik Negeri Batam"],"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":"2548-9925","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2902391882.pdf","grobid_xml":"https://content.openalex.org/works/W2902391882.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1915133797","https://openalex.org/W2027270107","https://openalex.org/W2068737819","https://openalex.org/W2095437787","https://openalex.org/W2472325517","https://openalex.org/W2550996781"],"related_works":["https://openalex.org/W3042440105","https://openalex.org/W4386559275","https://openalex.org/W4412372233","https://openalex.org/W4415276891","https://openalex.org/W4406066182","https://openalex.org/W3137238076","https://openalex.org/W7128493515","https://openalex.org/W7220122259","https://openalex.org/W2979409611","https://openalex.org/W7152657277"],"abstract_inverted_index":{"This":[0,23],"study":[1,24,68,100],"analyzes":[2],"the":[3,11,14,31,39,43,59,91,118,122],"influence":[4,84],"of":[5,13,16,30,42,73,93,98,124,126],"financial":[6,8,21,40,79,85,88,95,110,128,138],"stability,":[7],"targets":[9],"and":[10,28,47,87,104,130],"role":[12],"quality":[15,75],"auditors":[17],"against":[18,77,90],"fraud":[19,36,53,127],"measures":[20],"statements.":[22,96],"using":[25,63],"purposive":[26],"sampling":[27],"use":[29],"21":[32,48],"companies":[33,49],"that":[34,120],"commit":[35,52],"recorded":[37],"in":[38,58],"statements":[41],"Financial":[44],"Services":[45],"Authority":[46],"did":[50],"not":[51],"which":[54],"includes":[55],"compass":[56],"100":[57],"Indonesia":[60],"Stock":[61],"Exchange":[62],"logistic":[64],"regression":[65],"analysis.":[66],"The":[67],"found":[69,81],"a":[70,82,133,136],"positive":[71],"effect":[72],"variable":[74],"auditor":[76],"fraudulent":[78,94],"reports,":[80],"negative":[83],"stability":[86],"variables":[89,103,106,119],"target":[92,137],"Limitation":[97],"this":[99],"are":[101],"limited":[102],"proxy":[105,134],"used":[107],"to":[108,116],"measure":[109],"targets,":[111],"further":[112],"research":[113],"is":[114],"recommended":[115],"add":[117],"affect":[121],"occurrence":[123],"acts":[125],"statements,":[129],"look":[131],"for":[132,135],"variables.":[139]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-12-11T00:00:00"}
