{"id":"https://openalex.org/W2910550591","doi":"https://doi.org/10.35837/subs.v1i2.260","title":"Kualitas Audit di Indonesia","display_name":"Kualitas Audit di Indonesia","publication_year":2018,"publication_date":"2018-07-23","ids":{"openalex":"https://openalex.org/W2910550591","doi":"https://doi.org/10.35837/subs.v1i2.260","mag":"2910550591"},"language":"it","primary_location":{"id":"mag:2910550591","doi":"https://doi.org/10.35837/subs.v1i2.260","is_oa":false,"landing_page_url":"http://jurnal.pknstan.ac.id/index.php/SUBS/article/view/260","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026305460","display_name":"Zef Arfiansyah","orcid":"https://orcid.org/0000-0002-4279-6356","observed_orcids":["https://orcid.org/0000-0002-4279-6356"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Zef Arfiansyah","raw_affiliation_strings":["Politeknik Keuangan NEgara STAN"],"raw_orcid":"https://orcid.org/0000-0002-4279-6356","affiliations":[{"raw_affiliation_string":"Politeknik Keuangan NEgara STAN","institution_ids":["https://openalex.org/I2802898391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5026305460"],"corresponding_institution_ids":["https://openalex.org/I2802898391"],"apc_list":null,"apc_paid":null,"fwci":1.4842,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.8488469,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"1","issue":"2","first_page":"407","last_page":"426"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9735999703407288,"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"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9735999703407288,"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":0.025499999523162842,"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":0.00039999998989515007,"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/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.671999990940094},{"id":"https://openalex.org/keywords/knowledge-attitudes-and-practices","display_name":"knowledge, attitudes and practices","score":0.5809999704360962},{"id":"https://openalex.org/keywords/public-accountant-examination","display_name":"public accountant examination","score":0.5879999995231628},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.32199999690055847}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8101423382759094},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7882481813430786},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6740743517875671},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6561568975448608},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5700555443763733},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5637584328651428},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.5492076277732849},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5490723252296448},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.5307324528694153},{"id":"https://openalex.org/C106436119","wikidata":"https://www.wikidata.org/wiki/Q836575","display_name":"Quality assurance","level":3,"score":0.5142752528190613},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5105534791946411},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.48644566535949707},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4738771617412567},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1550823152065277},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.08834868669509888},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.08603569865226746},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2910550591","doi":"https://doi.org/10.35837/subs.v1i2.260","is_oa":false,"landing_page_url":"http://jurnal.pknstan.ac.id/index.php/SUBS/article/view/260","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W3202481984"],"related_works":["https://openalex.org/W4285663636","https://openalex.org/W4379526679","https://openalex.org/W3084961312","https://openalex.org/W6949046901","https://openalex.org/W7220497976","https://openalex.org/W4313319198","https://openalex.org/W4413028666","https://openalex.org/W4283688797","https://openalex.org/W4412109949","https://openalex.org/W3103078411"],"abstract_inverted_index":{"This":[0,96],"paper":[1],"studies":[2],"audit":[3,15,89,109],"quality":[4,16,90,110],"in":[5,17,91,103],"Indonesia.":[6],"Unlike":[7],"other":[8],"studies,":[9],"this":[10],"study":[11],"attempts":[12],"to":[13,51],"measure":[14],"Indonesia":[18,92,104],"by":[19,27,57,112],"using":[20],"A":[21],"Framework":[22],"for":[23],"Audit":[24],"Quality":[25],"issued":[26],"the":[28,36,47,72,75,80,88,106,113],"International":[29,37],"Auditing":[30],"and":[31,54,79],"Assurance":[32],"Standards":[33],"Board":[34],"of":[35,39,49,62,64,77,108],"Federation":[38],"Accountants":[40],"(IFAC":[41],"Framework).":[42],"The":[43],"data":[44],"used":[45],"is":[46,93,97],"result":[48],"examination":[50,78],"Public":[52],"Accountant":[53],"KAP":[55,102],"conducted":[56],"Financial":[58],"Professional":[59],"Supervisory":[60],"Center":[61],"Ministry":[63],"Finance":[65],"(PPPK)":[66],"from":[67],"2012":[68],"until":[69],"2014.Based":[70],"on":[71],"comparison":[73],"between":[74],"results":[76],"IFAC":[81],"Framework,":[82],"it":[83],"can":[84],"be":[85],"concluded":[86],"that":[87],"quite":[94],"good.":[95],"because":[98],"there":[99],"are":[100],"63.45%":[101],"meets":[105],"elements":[107],"tested":[111],"PPPK.":[114]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-01-25T00:00:00"}