{"id":"https://openalex.org/W2922802486","doi":"https://doi.org/10.17977/um004v5i32019p223","title":"Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable","display_name":"Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable","publication_year":2019,"publication_date":"2019-02-28","ids":{"openalex":"https://openalex.org/W2922802486","doi":"https://doi.org/10.17977/um004v5i32019p223","mag":"2922802486"},"language":"en","primary_location":{"id":"doi:10.17977/um004v5i32019p223","doi":"https://doi.org/10.17977/um004v5i32019p223","is_oa":true,"landing_page_url":"https://doi.org/10.17977/um004v5i32019p223","pdf_url":"http://journal2.um.ac.id/index.php/jaa/article/download/6555/pdf","source":{"id":"https://openalex.org/S4210191037","display_name":"Jurnal Akuntansi Aktual","issn_l":"2087-9695","issn":["2087-9695","2580-1015"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314921","host_organization_name":"State University of Malang","host_organization_lineage":["https://openalex.org/P4310314921"],"host_organization_lineage_names":["State University of Malang"],"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 Aktual","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://journal2.um.ac.id/index.php/jaa/article/download/6555/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044952969","display_name":"Diyan Hera Prasanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I261079859","display_name":"Jenderal Soedirman University","ror":"https://ror.org/02fckb719","country_code":"ID","type":"education","lineage":["https://openalex.org/I261079859"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Diyan Hera Prasanti","raw_affiliation_strings":["Jenderal Soedirman University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jenderal Soedirman University","institution_ids":["https://openalex.org/I261079859"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046123175","display_name":"Wita Ramadhanti","orcid":"https://orcid.org/0000-0001-5260-1762","observed_orcids":["https://orcid.org/0000-0001-5260-1762"]},"institutions":[{"id":"https://openalex.org/I261079859","display_name":"Jenderal Soedirman University","ror":"https://ror.org/02fckb719","country_code":"ID","type":"education","lineage":["https://openalex.org/I261079859"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wita Ramadhanti","raw_affiliation_strings":["Jenderal Soedirman University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jenderal Soedirman University","institution_ids":["https://openalex.org/I261079859"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5037170227","display_name":"Novita Puspasari","orcid":"https://orcid.org/0000-0002-1398-805X","observed_orcids":["https://orcid.org/0000-0002-1398-805X"]},"institutions":[{"id":"https://openalex.org/I261079859","display_name":"Jenderal Soedirman University","ror":"https://ror.org/02fckb719","country_code":"ID","type":"education","lineage":["https://openalex.org/I261079859"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Novita Puspasari","raw_affiliation_strings":["Jenderal Soedirman University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jenderal Soedirman University","institution_ids":["https://openalex.org/I261079859"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I261079859"],"apc_list":{"value":500000,"currency":"IDR","value_usd":32},"apc_paid":{"value":500000,"currency":"IDR","value_usd":32},"fwci":4.2291,"has_fulltext":true,"cited_by_count":28,"citation_normalized_percentile":{"value":0.9399666,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"5","issue":"3","first_page":"223","last_page":"233"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8931000232696533,"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":0.8931000232696533,"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":0.1006999984383583,"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":0.00430000014603138,"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":0.9819999933242798},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9769999980926514},{"id":"https://openalex.org/keywords/work-experience","display_name":"work experience","score":0.8379999995231628},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.972000002861023},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.996999979019165},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.8080000281333923}],"concepts":[{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.6131851673126221},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5695316791534424},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5357080698013306},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5187702178955078},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.47606155276298523},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.47026190161705017},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.45918363332748413},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3931872844696045},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.38569435477256775},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2587830424308777},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.21635010838508606},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.12436690926551819},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.06919878721237183}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.17977/um004v5i32019p223","doi":"https://doi.org/10.17977/um004v5i32019p223","is_oa":true,"landing_page_url":"https://doi.org/10.17977/um004v5i32019p223","pdf_url":"http://journal2.um.ac.id/index.php/jaa/article/download/6555/pdf","source":{"id":"https://openalex.org/S4210191037","display_name":"Jurnal Akuntansi Aktual","issn_l":"2087-9695","issn":["2087-9695","2580-1015"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314921","host_organization_name":"State University of Malang","host_organization_lineage":["https://openalex.org/P4310314921"],"host_organization_lineage_names":["State University of Malang"],"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 Aktual","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:168519f634bb496e90606816fec590aa","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/168519f634bb496e90606816fec590aa","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi Aktual, Vol 6, Iss 1, Pp 223-233 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.17977/um004v5i32019p223","doi":"https://doi.org/10.17977/um004v5i32019p223","is_oa":true,"landing_page_url":"https://doi.org/10.17977/um004v5i32019p223","pdf_url":"http://journal2.um.ac.id/index.php/jaa/article/download/6555/pdf","source":{"id":"https://openalex.org/S4210191037","display_name":"Jurnal Akuntansi Aktual","issn_l":"2087-9695","issn":["2087-9695","2580-1015"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314921","host_organization_name":"State University of Malang","host_organization_lineage":["https://openalex.org/P4310314921"],"host_organization_lineage_names":["State University of Malang"],"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 Aktual","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2922802486.pdf","grobid_xml":"https://content.openalex.org/works/W2922802486.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W48775757","https://openalex.org/W643304996","https://openalex.org/W1632801519","https://openalex.org/W2291166577","https://openalex.org/W2298297914","https://openalex.org/W2340132614","https://openalex.org/W2534830512","https://openalex.org/W2596348792","https://openalex.org/W2729469720","https://openalex.org/W2800289608","https://openalex.org/W2954356051"],"related_works":["https://openalex.org/W2557716511","https://openalex.org/W2125883969","https://openalex.org/W3195361559","https://openalex.org/W3182549392","https://openalex.org/W2978924767","https://openalex.org/W3177469142","https://openalex.org/W7070564425","https://openalex.org/W2945279143","https://openalex.org/W7216439455","https://openalex.org/W2937509080"],"abstract_inverted_index":{"This":[0,66],"study":[1,34,50,108],"aims":[2],"to":[3,52,78],"examine":[4],"the":[5,39,56,59,62,79,131,143],"effect":[6,116,124],"of":[7,48,58,106,133,145],"independence,":[8],"work":[9,134],"experience":[10,112,135],"and":[11,100,139],"competence":[12,120,146],"on":[13,117,125,136,147],"audit":[14,118,126,137,148,164],"quality":[15],"with":[16,71,96],"professional":[17,128,140],"ethics":[18,129,141],"as":[19],"a":[20,68,114,122],"moderating":[21],"variable":[22],"in":[23,27,32,43,83],"public":[24],"accounting":[25],"firms":[26],"DKI":[28,44,84,176,190,224],"Jakarta.":[29,45,85,177,191,225],"The":[30,46,104],"population":[31],"this":[33,49,107],"were":[35],"all":[36],"auditors":[37],"at":[38],"Public":[40,80],"Accounting":[41,81],"Office":[42],"sample":[47,60],"amounted":[51],"80":[53,196],"obtained":[54],"from":[55,75],"determination":[57],"using":[61,93],"purposive":[63,204],"sampling":[64],"method.":[65],"is":[67],"survey":[69],"research":[70],"primary":[72],"data":[73,211,227],"derived":[74],"questionnaires":[76],"distributed":[77],"Firm":[82],"Data":[86],"analysis":[87],"for":[88],"hypothesis":[89],"testing":[90],"was":[91],"performed":[92],"SPSS":[94,233],"16":[95,234],"multiple":[97],"linear":[98],"regression":[99],"Moderated":[101],"Regression":[102],"Analysis.":[103],"results":[105],"indicate":[109],"that:":[110],"Work":[111],"has":[113,121],"positive":[115,123],"quality,":[119,127,138],"strengthens":[130,142],"influence":[132,144],"quality.":[149],"Abstrak:":[150],"Penelitian":[151],"ini":[152,181,194,245],"bertujuan":[153],"untuk":[154,228],"menguji":[155],"pengaruh":[156,266,276],"independensi,":[157],"pengalaman":[158,267],"kerja":[159,249,268],"dan":[160,239,272],"kompetensi":[161,277],"pada":[162,253,260,269,278],"kualitas":[163,254,261,270,279],"dengan":[165,210,235],"etika":[166],"profesional":[167,264,274],"sebagai":[168],"variabel":[169],"moderasi":[170],"di":[171,175,185,189,223],"kantor":[172],"akuntan":[173],"publik":[174],"Populasi":[178],"dalam":[179],"penelitian":[180,193,208,244],"adalah":[182,207],"semua":[183],"auditor":[184],"Kantor":[186,220],"Akuntan":[187,221],"Publik":[188,222],"Sampel":[192],"berjumlah":[195],"yang":[197,213,217],"diperoleh":[198],"dari":[199,215],"penentuan":[200],"sampel":[201],"menggunakan":[202,232],"metode":[203],"sampling.":[205],"Ini":[206],"survei":[209],"primer":[212],"berasal":[214],"kuesioner":[216],"didistribusikan":[218],"ke":[219],"Analisis":[226,240],"pengujian":[229],"hipotesis":[230],"dilakukan":[231],"regresi":[236],"linier":[237],"berganda":[238],"Regresi":[241],"Moderated.":[242],"Hasil":[243],"menunjukkan":[246],"bahwa:":[247],"Pengalaman":[248],"memiliki":[250,257],"efek":[251,258],"positif":[252,259],"audit,":[255,262,271],"Kompetensi":[256],"Etika":[263,273],"memperkuat":[265,275],"audit.":[280]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2019-04-01T00:00:00"}