{"id":"https://openalex.org/W2936213638","doi":"https://doi.org/10.32400/gc.13.02.19631.2018","title":"PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA)","display_name":"PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA)","publication_year":2018,"publication_date":"2018-06-30","ids":{"openalex":"https://openalex.org/W2936213638","doi":"https://doi.org/10.32400/gc.13.02.19631.2018","mag":"2936213638"},"language":"en","primary_location":{"id":"doi:10.32400/gc.13.02.19631.2018","doi":"https://doi.org/10.32400/gc.13.02.19631.2018","is_oa":true,"landing_page_url":"https://doi.org/10.32400/gc.13.02.19631.2018","pdf_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/19631/19216","source":{"id":"https://openalex.org/S4210232798","display_name":"GOING CONCERN JURNAL RISET AKUNTANSI","issn_l":"1907-9737","issn":["1907-9737","2686-4215"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55214057","host_organization_name":"Sam Ratulangi University","host_organization_lineage":["https://openalex.org/I55214057"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOING CONCERN : JURNAL RISET AKUNTANSI","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/19631/19216","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062979156","display_name":"Iriany Neghe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Iriany Neghe","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Sam Ratulangi, Jl.Kampus Bahu, Manado, 95115, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Sam Ratulangi, Jl.Kampus Bahu, Manado, 95115, Indonesia","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052259175","display_name":"Jullie Jeanette Sondakh","orcid":"https://orcid.org/0000-0002-2003-107X","observed_orcids":["https://orcid.org/0000-0002-2003-107X"]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jullie Sondakh","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Sam Ratulangi, Jl.Kampus Bahu, Manado, 95115, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Sam Ratulangi, Jl.Kampus Bahu, Manado, 95115, Indonesia","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008578302","display_name":"Meily Y. B. Kalalo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Meily Kalalo","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Sam Ratulangi, Jl.Kampus Bahu, Manado, 95115, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Sam Ratulangi, Jl.Kampus Bahu, Manado, 95115, Indonesia","institution_ids":["https://openalex.org/I55214057"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I55214057"],"apc_list":null,"apc_paid":null,"fwci":0.9493,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.80613344,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"13","issue":"02","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.7294999957084656,"subfield":{"id":"https://openalex.org/subfields/3307","display_name":"Human Factors and Ergonomics"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.7294999957084656,"subfield":{"id":"https://openalex.org/subfields/3307","display_name":"Human Factors and Ergonomics"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1737000048160553,"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/T11543","display_name":"Employee Performance and Motivation","score":0.04699999839067459,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/intrinsic-motivation","display_name":"intrinsic motivation","score":0.996999979019165},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.996999979019165},{"id":"https://openalex.org/keywords/job-satisfaction","display_name":"job satisfaction","score":0.9980000257492065},{"id":"https://openalex.org/keywords/public-sector-auditors","display_name":"public sector auditors","score":0.6399999856948853},{"id":"https://openalex.org/keywords/bpk-ri","display_name":"BPK RI","score":0.8109999895095825}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6251728534698486},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5596964359283447},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.5055575370788574},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49810314178466797},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4918553829193115},{"id":"https://openalex.org/C2718322","wikidata":"https://www.wikidata.org/wiki/Q629463","display_name":"Job satisfaction","level":2,"score":0.4588063955307007},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.44491708278656006},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4401696026325226},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4325612187385559},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4202575385570526},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.41519081592559814},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.23079800605773926},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.17816683650016785},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.15350466966629028}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32400/gc.13.02.19631.2018","doi":"https://doi.org/10.32400/gc.13.02.19631.2018","is_oa":true,"landing_page_url":"https://doi.org/10.32400/gc.13.02.19631.2018","pdf_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/19631/19216","source":{"id":"https://openalex.org/S4210232798","display_name":"GOING CONCERN JURNAL RISET AKUNTANSI","issn_l":"1907-9737","issn":["1907-9737","2686-4215"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55214057","host_organization_name":"Sam Ratulangi University","host_organization_lineage":["https://openalex.org/I55214057"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOING CONCERN : JURNAL RISET AKUNTANSI","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32400/gc.13.02.19631.2018","doi":"https://doi.org/10.32400/gc.13.02.19631.2018","is_oa":true,"landing_page_url":"https://doi.org/10.32400/gc.13.02.19631.2018","pdf_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/19631/19216","source":{"id":"https://openalex.org/S4210232798","display_name":"GOING CONCERN JURNAL RISET AKUNTANSI","issn_l":"1907-9737","issn":["1907-9737","2686-4215"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55214057","host_organization_name":"Sam Ratulangi University","host_organization_lineage":["https://openalex.org/I55214057"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOING CONCERN : JURNAL RISET AKUNTANSI","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7825999855995178,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"sustainable_development_goals_aurora":[{"score":0.5899999737739563,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2936213638.pdf","grobid_xml":"https://content.openalex.org/works/W2936213638.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W60449021","https://openalex.org/W1585257706","https://openalex.org/W2137819727","https://openalex.org/W2268373257","https://openalex.org/W2340689145","https://openalex.org/W3190932799","https://openalex.org/W3217407401","https://openalex.org/W4213378745"],"related_works":["https://openalex.org/W7070545780","https://openalex.org/W4402318249","https://openalex.org/W2907832866","https://openalex.org/W3128873460","https://openalex.org/W3049011432","https://openalex.org/W7217653612","https://openalex.org/W2571304107","https://openalex.org/W2806658602","https://openalex.org/W3080516559","https://openalex.org/W1551819650"],"abstract_inverted_index":{"Auditor\u2019s":[0,150],"performance":[1],"is":[2,27,69,90],"an":[3],"important":[4],"thing":[5],"in":[6,17,54,66],"order":[7],"to":[8,29,78,86],"reflect":[9],"the":[10,19,31,88,143],"quality":[11],"of":[12,21,33,37,60,82],"work":[13,53],"done":[14],"by":[15,74],"auditor":[16,38],"conducting":[18],"examination":[20],"financial":[22],"statements":[23],"objectively.":[24],"This":[25],"research":[26,49,68],"aimed":[28],"determine":[30],"influence":[32],"intrinsic":[34,102,134],"motivation,":[35,135],"competence":[36,113,137],"and":[39,138],"job":[40,122,139],"satisfaction":[41,123,140],"on":[42,47,108,118,128],"external":[43,109,119,129,144],"auditor\u2019s":[44,110,112,120,130,136,145],"performance.":[45,131,146],"Sample":[46],"this":[48,67],"are":[50],"auditors":[51],"that":[52,72,84,101],"Indonesia\u2019s":[55],"Supreme":[56],"Audit":[57],"Institution":[58],"Representative":[59],"North":[61],"Sulawesi":[62],"Province.":[63],"The":[64,80,98],"data":[65,71],"primary":[70],"collected":[73],"using":[75,94],"questionnaires":[76],"given":[77],"auditors.":[79],"method":[81],"analysis":[83,93],"used":[85],"test":[87],"hypothesis":[89],"multiple":[91],"regression":[92],"SPSS":[95],"version":[96],"23.":[97],"result":[99],"showed":[100],"motivation":[103],"has":[104,114,124],"a":[105,115,125],"positive":[106,116,126],"effect":[107,117,127,142],"performance,":[111],"performace,":[121],"Beside":[132],"that,":[133],"simultaneously":[141],"Keywords:":[147],"Intrinsic":[148],"Motivation,":[149],"competence,":[151],"Job":[152],"Satisfaction,":[153],"External":[154],"Auditor":[155],"Performance.":[156]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2019-04-25T00:00:00"}