{"id":"https://openalex.org/W2955453082","doi":"https://doi.org/10.24843/eja.2018.v25.i03.p16","title":"Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi Terhadap Kinerja Auditor","display_name":"Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi Terhadap Kinerja Auditor","publication_year":2018,"publication_date":"2018-12-08","ids":{"openalex":"https://openalex.org/W2955453082","doi":"https://doi.org/10.24843/eja.2018.v25.i03.p16","mag":"2955453082"},"language":"id","primary_location":{"id":"doi:10.24843/eja.2018.v25.i03.p16","doi":"https://doi.org/10.24843/eja.2018.v25.i03.p16","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2018.v25.i03.p16","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/39943/26982","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"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":"E-Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/39943/26982","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071448771","display_name":"Novidia Utami","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"N. Diah Utami","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110625663","display_name":"Anak Agung Ngurah Bagus Dwirandra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"A. A.Ngurah Bagus Dwirandra","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Udayana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.32955392,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"2041","last_page":"2041"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.9101999998092651,"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":0.9101999998092651,"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":0.06849999725818634,"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/T12952","display_name":"School Leadership and Teacher Performance","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.7960000038146973},{"id":"https://openalex.org/keywords/auditor-performance","display_name":"auditor performance","score":0.8870000243186951},{"id":"https://openalex.org/keywords/work-environment","display_name":"work environment","score":0.7599999904632568},{"id":"https://openalex.org/keywords/work-discipline","display_name":"work discipline","score":0.9940000176429749},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.6930000185966492},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.5529999732971191}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6185975074768066},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5138145089149475},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.18117773532867432}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24843/eja.2018.v25.i03.p16","doi":"https://doi.org/10.24843/eja.2018.v25.i03.p16","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2018.v25.i03.p16","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/39943/26982","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"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":"E-Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:7c479ce1b9d342aab75f28e7673e185d","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/7c479ce1b9d342aab75f28e7673e185d","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi, Pp 2041-2071 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.24843/eja.2018.v25.i03.p16","doi":"https://doi.org/10.24843/eja.2018.v25.i03.p16","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2018.v25.i03.p16","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/39943/26982","source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"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":"E-Jurnal 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"}],"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/W2955453082.pdf","grobid_xml":"https://content.openalex.org/works/W2955453082.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W8118742","https://openalex.org/W1537741940","https://openalex.org/W1601547218","https://openalex.org/W2051397561","https://openalex.org/W2157676125","https://openalex.org/W2205293348","https://openalex.org/W2337806088","https://openalex.org/W2471885183","https://openalex.org/W2514842734","https://openalex.org/W2613895797","https://openalex.org/W2807977698","https://openalex.org/W3111992637","https://openalex.org/W3134950806","https://openalex.org/W3161565886","https://openalex.org/W4206830584","https://openalex.org/W6629072649"],"related_works":["https://openalex.org/W7023969543","https://openalex.org/W4385611603","https://openalex.org/W7070500829","https://openalex.org/W6928712288","https://openalex.org/W2788635952","https://openalex.org/W4390244795","https://openalex.org/W2955714752","https://openalex.org/W2735933214","https://openalex.org/W4402497094","https://openalex.org/W7215289849"],"abstract_inverted_index":{"Lingkungan":[0],"dan":[1,45,84],"disiplin":[2,29,46,125,139],"kerja":[3,47,117,126],"mampu":[4,21,30,127],"mempengaruhi":[5,35],"kompetensi":[6,32,49,111,120,130],"kinerja":[7,16,36,122,132,141],"auditor":[8,17],"dalam":[9,23],"melaksanakan":[10,24],"pemeriksaan":[11],"audit.":[12],"Kompetensi":[13],"akan":[14,34],"meningkatkan":[15,31],"apabila":[18],"lingkungan":[19,44,116,137],"sekitar":[20],"mendukung":[22],"tugasnya.":[25],"Begitu":[26],"juga":[27],"dengan":[28,72,91],"yang":[33,61,80,99],"auditornya.":[37],"Penelitian":[38,51],"ini":[39,52],"dimaksud":[40],"untuk":[41],"mengetahui":[42],"moderasi":[43],"pada":[48,121,131],"auditor.":[50,133,142],"dilakukan":[53,90],"di":[54],"Kantor":[55,76],"Inspektorat":[56,77],"Kota":[57,78],"Denpasar.":[58],"Jumlah":[59],"responden":[60,74],"digunakan":[62,100],"sebanyak":[63],"40":[64],"orang":[65],"auditoryang":[66],"dipilih":[67],"menggunakan":[68,94],"teknik":[69],"purposive":[70],"sampling":[71],"kriteria":[73],"yaitu":[75],"Denpasar":[79],"bersedia":[81],"menerima":[82],"kuisioner":[83],"menjadi":[85],"responden.":[86],"Metode":[87],"pengumpulan":[88],"data":[89,98],"metode":[92],"survei":[93],"kuesioner.":[95],"Teknik":[96],"analisis":[97],"adalah":[101],"Moderated":[102],"Regresion":[103],"Analysis":[104],"(MRA).":[105],"Hasil":[106],"penelitian":[107],"menyatakan":[108],"bahwa":[109],"variabel":[110,124],"berpengaruh":[112],"padakinerja":[113],"auditor,":[114,123],"variable":[115],"memoderasi":[118,128],"pengaruh":[119,129],"Kata":[134],"kunci:":[135],"pengaruhkompetensi,":[136],"kerja,":[138,140]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2019-07-12T00:00:00"}
