{"id":"https://openalex.org/W2994446847","doi":null,"title":"Determinants Of Audit Quality: An Empirical Insight From Indonesia","display_name":"Determinants Of Audit Quality: An Empirical Insight From Indonesia","publication_year":2019,"publication_date":"2019-07-25","ids":{"openalex":"https://openalex.org/W2994446847","mag":"2994446847"},"language":"en","primary_location":{"id":"mag:2994446847","doi":null,"is_oa":false,"landing_page_url":"https://www.ijstr.org/paper-references.php?ref=IJSTR-0719-20783","pdf_url":null,"source":{"id":"https://openalex.org/S2736976235","display_name":"International journal of scientific and technology research","issn_l":"2277-8616","issn":["2277-8616"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4310310991","host_organization_name":"IJSTR","host_organization_lineage":["https://openalex.org/P4310310991"],"host_organization_lineage_names":["IJSTR"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International journal of scientific and technology research","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/A5002859991","display_name":"Pancawati Hardiningsih","orcid":"https://orcid.org/0000-0001-9992-3128","observed_orcids":["https://orcid.org/0000-0001-9992-3128"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pancawati Hardiningsih","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9992-3128","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056162640","display_name":"Indira Januarti","orcid":"https://orcid.org/0000-0001-7234-8960","observed_orcids":["https://orcid.org/0000-0001-7234-8960"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Indira Januarti","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7234-8960","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054915551","display_name":"Rachmawati Meita Oktaviani","orcid":"https://orcid.org/0000-0002-6770-1464","observed_orcids":["https://orcid.org/0000-0002-6770-1464"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rachmawati Meita Oktaviani","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6770-1464","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063629586","display_name":"Ceacilia Srimindarti","orcid":"https://orcid.org/0000-0002-1067-205X","observed_orcids":["https://orcid.org/0000-0002-1067-205X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ceacilia Srimindarti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5001161267","display_name":"Udin Udin","orcid":"https://orcid.org/0000-0002-5491-9085","observed_orcids":["https://orcid.org/0000-0002-5491-9085"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Udin Udin","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-5491-9085","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.7616,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.97434312,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"8","issue":"7","first_page":"570","last_page":"578"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9140999913215637,"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":0.9140999913215637,"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":0.08449999988079071,"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":9.999999747378752e-05,"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":0.996999979019165},{"id":"https://openalex.org/keywords/determinants-of-audit-quality","display_name":"audit quality determinants","score":0.9950000047683716},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.4269999861717224},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.6959999799728394}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6723947525024414},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5606865882873535},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5491625070571899},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46688809990882874},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3753240704536438},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.35160455107688904},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2990308403968811},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.04099482297897339},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.03384104371070862}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2994446847","doi":null,"is_oa":false,"landing_page_url":"https://www.ijstr.org/paper-references.php?ref=IJSTR-0719-20783","pdf_url":null,"source":{"id":"https://openalex.org/S2736976235","display_name":"International journal of scientific and technology research","issn_l":"2277-8616","issn":["2277-8616"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4310310991","host_organization_name":"IJSTR","host_organization_lineage":["https://openalex.org/P4310310991"],"host_organization_lineage_names":["IJSTR"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International journal of scientific and technology research","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2905234161","https://openalex.org/W3084961312","https://openalex.org/W3216171339","https://openalex.org/W4303628418","https://openalex.org/W4285663636","https://openalex.org/W3035718385","https://openalex.org/W3012117810","https://openalex.org/W197819443","https://openalex.org/W4246320831","https://openalex.org/W2805640379"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":7}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-12-13T00:00:00"}