{"id":"https://openalex.org/W3014698172","doi":"https://doi.org/10.22219/jrak.v10i1.9415","title":"ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR","display_name":"ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR","publication_year":2020,"publication_date":"2020-03-30","ids":{"openalex":"https://openalex.org/W3014698172","doi":"https://doi.org/10.22219/jrak.v10i1.9415","mag":"3014698172"},"language":"en","primary_location":{"id":"doi:10.22219/jrak.v10i1.9415","doi":"https://doi.org/10.22219/jrak.v10i1.9415","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v10i1.9415","pdf_url":"https://ejournal.umm.ac.id/index.php/jrak/article/download/9415/7633","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.umm.ac.id/index.php/jrak/article/download/9415/7633","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103097561","display_name":"Ika Puspita Kristianti","orcid":"https://orcid.org/0000-0002-2198-8156","observed_orcids":["https://orcid.org/0000-0002-2198-8156"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ika Puspita Kristianti","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi YKPN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi YKPN","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024654776","display_name":"Deranika Ratna Kristiana","orcid":"https://orcid.org/0000-0002-9430-1861","observed_orcids":["https://orcid.org/0000-0002-9430-1861"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Deranika Ratna Kristiana","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi YKPN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi YKPN","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.7444,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.80500752,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"10","issue":"1","first_page":"79","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.014299999922513962,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.0005000000237487257,"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/locus-of-control","display_name":"locus of control","score":0.984000027179718},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.8080000281333923},{"id":"https://openalex.org/keywords/moral-behavior","display_name":"moral behavior","score":0.921999990940094},{"id":"https://openalex.org/keywords/moral-reasoning","display_name":"moral reasoning","score":0.8790000081062317},{"id":"https://openalex.org/keywords/kohlberg-s-theory-of-moral-development","display_name":"Kohlberg moral development theory","score":0.9179999828338623},{"id":"https://openalex.org/keywords/demographic-factors","display_name":"demographic factors","score":0.8899999856948853},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.5730000138282776}],"concepts":[{"id":"https://openalex.org/C170798268","wikidata":"https://www.wikidata.org/wiki/Q534589","display_name":"Locus of control","level":2,"score":0.8549172878265381},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6259498000144958},{"id":"https://openalex.org/C4306678","wikidata":"https://www.wikidata.org/wiki/Q1194783","display_name":"Lawrence Kohlberg's stages of moral development","level":3,"score":0.6230416297912598},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.5955231189727783},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.5842069983482361},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5793622732162476},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.5191044807434082},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.459434449672699},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.44146183133125305},{"id":"https://openalex.org/C76247681","wikidata":"https://www.wikidata.org/wiki/Q6909101","display_name":"Moral development","level":2,"score":0.44102779030799866},{"id":"https://openalex.org/C157532075","wikidata":"https://www.wikidata.org/wiki/Q3426207","display_name":"Work ethic","level":3,"score":0.43669289350509644},{"id":"https://openalex.org/C2778816022","wikidata":"https://www.wikidata.org/wiki/Q5251581","display_name":"Defining Issues Test","level":3,"score":0.43371325731277466},{"id":"https://openalex.org/C153240184","wikidata":"https://www.wikidata.org/wiki/Q3243772","display_name":"Control variable","level":2,"score":0.4264407753944397},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2956720292568207},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.26444220542907715},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22034722566604614},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2037239670753479},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15888628363609314},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08130496740341187},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22219/jrak.v10i1.9415","doi":"https://doi.org/10.22219/jrak.v10i1.9415","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v10i1.9415","pdf_url":"https://ejournal.umm.ac.id/index.php/jrak/article/download/9415/7633","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22219/jrak.v10i1.9415","doi":"https://doi.org/10.22219/jrak.v10i1.9415","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jrak.v10i1.9415","pdf_url":"https://ejournal.umm.ac.id/index.php/jrak/article/download/9415/7633","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[],"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/W3014698172.pdf","grobid_xml":"https://content.openalex.org/works/W3014698172.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1498894043","https://openalex.org/W2054168121","https://openalex.org/W2077529227","https://openalex.org/W2112912426","https://openalex.org/W2156272750","https://openalex.org/W2215181710","https://openalex.org/W2288034763","https://openalex.org/W2346500419","https://openalex.org/W2480145708","https://openalex.org/W2567360240","https://openalex.org/W2899276117","https://openalex.org/W3206856877","https://openalex.org/W6729833769"],"related_works":["https://openalex.org/W7128178013","https://openalex.org/W7133125186","https://openalex.org/W2956388259","https://openalex.org/W6911773176","https://openalex.org/W6982444998","https://openalex.org/W2898572285","https://openalex.org/W4404829500","https://openalex.org/W4309153329","https://openalex.org/W3082843656","https://openalex.org/W2626148383"],"abstract_inverted_index":{"The":[0,164],"purpose":[1],"of":[2,11,27,35,37,46,49,63,74,93,107,117,120,136,149,169,175,178,195],"this":[3],"study":[4,57,83,88,123,127],"is":[5,124],"to":[6,86,111,132,142,184],"analyze":[7,90,146],"the":[8,16,33,43,47,52,59,72,91,114,118,134,172,176],"different":[9],"level":[10,95],"moral":[12],"reasoning":[13],"ability":[14],"in":[15,68,157],"accounting":[17],"profession,":[18],"measure":[19],"individual":[20,39,75,99],"ethical":[21,54,76,100,143,186,196],"behavior":[22,77,197],"using":[23,128],"an":[24,155],"experimental":[25],"approach":[26],"hypothetical":[28],"situations,":[29],"and":[30,42,70,102,113,140,162,171,182],"empirically":[31],"test":[32],"influence":[34],"locus":[36,106,168],"control,":[38],"demographical":[40],"characteristics":[41,190],"accountant\u2019s":[44,53,115,173,185],"understanding":[45,116,174],"code":[48,119,177],"ethics":[50,179],"into":[51],"behavior.":[55,144],"This":[56,82,122],"use":[58],"basic":[60],"theoretical":[61],"framework":[62],"Kohlberg\u2019s":[64],"Moral":[65],"Development":[66],"Theory":[67],"explaining":[69],"predicting":[71],"relationship":[73],"with":[78,98],"its":[79],"demographic":[80,189],"characteristics.":[81],"also":[84],"tries":[85],"modified":[87],"which":[89,109],"relation":[92],"position":[94],"at":[96],"work":[97],"behavior,":[101,187],"added":[103],"some":[104],"variables:":[105],"control":[108,170],"referred":[110],"Rotter\u2019s":[112],"ethics.":[121],"a":[125,129,193],"quantitative":[126],"survey":[130],"method":[131],"find":[133],"effect":[135],"independent":[137],"variables,":[138],"partially":[139],"simultaneously":[141],"We":[145],"sample":[147],"responses":[148],"96":[150],"respondents":[151],"who":[152],"works":[153],"as":[154],"accountant":[156,199],"financial":[158],"industries":[159],"include":[160],"banks":[161],"non-banks.":[163],"result":[165],"shows":[166],"that":[167],"relates":[180],"positively":[181],"significantly":[183],"while":[188],"are":[191],"not":[192],"predictor":[194],"among":[198],"profession":[200]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2020-04-10T00:00:00"}
