{"id":"https://openalex.org/W3091075768","doi":"https://doi.org/10.26618/inv.v2i2.4116","title":"PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI","display_name":"PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI","publication_year":2020,"publication_date":"2020-09-28","ids":{"openalex":"https://openalex.org/W3091075768","doi":"https://doi.org/10.26618/inv.v2i2.4116","mag":"3091075768"},"language":"en","primary_location":{"id":"doi:10.26618/inv.v2i2.4116","doi":"https://doi.org/10.26618/inv.v2i2.4116","is_oa":true,"landing_page_url":"https://doi.org/10.26618/inv.v2i2.4116","pdf_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/4116/pdf","source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVOICE : JURNAL ILMU AKUNTANSI","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/4116/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091563557","display_name":"Sri Rahayu Indah Azhari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210116576","display_name":"Universitas Muslim Indonesia","ror":"https://ror.org/02c0s8023","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116576"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sri Rahayu Indah Azhari","raw_affiliation_strings":["Universitas Muslim Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muslim Indonesia","institution_ids":["https://openalex.org/I4210116576"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087944770","display_name":"Asriani Junaid","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210116576","display_name":"Universitas Muslim Indonesia","ror":"https://ror.org/02c0s8023","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116576"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Asriani Junaid","raw_affiliation_strings":["Universitas Muslim Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muslim Indonesia","institution_ids":["https://openalex.org/I4210116576"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5036645134","display_name":"Julianty Sidik Tjan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210116576","display_name":"Universitas Muslim Indonesia","ror":"https://ror.org/02c0s8023","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116576"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Julianty Sidik Tjan","raw_affiliation_strings":["Universitas Muslim Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muslim Indonesia","institution_ids":["https://openalex.org/I4210116576"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210116576"],"apc_list":null,"apc_paid":null,"fwci":4.5307,"has_fulltext":true,"cited_by_count":32,"citation_normalized_percentile":{"value":0.94421729,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"2","issue":"2","first_page":"139","last_page":"184"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8330000042915344,"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":0.8330000042915344,"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":0.15929999947547913,"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":0.00559999980032444,"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/auditor-competence","display_name":"auditor competence","score":0.9369999766349792},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-professionalism","display_name":"auditor professionalism","score":0.9760000109672546},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/auditor-professional-ethics","display_name":"auditor ethics","score":0.9940000176429749},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7080000042915344},{"id":"https://openalex.org/keywords/public-sector-auditors","display_name":"public sector auditors","score":0.6779999732971191},{"id":"https://openalex.org/keywords/bpkp","display_name":"BPKP","score":0.6079999804496765}],"concepts":[{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6332356929779053},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5630494952201843},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.5273193717002869},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4568747282028198},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.43795424699783325},{"id":"https://openalex.org/C2776640315","wikidata":"https://www.wikidata.org/wiki/Q7315941","display_name":"Respondent","level":2,"score":0.42999470233917236},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4272434115409851},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3595593571662903},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3264699876308441},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1764446198940277},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.1271713376045227},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.11849096417427063},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.09748086333274841},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.26618/inv.v2i2.4116","doi":"https://doi.org/10.26618/inv.v2i2.4116","is_oa":true,"landing_page_url":"https://doi.org/10.26618/inv.v2i2.4116","pdf_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/4116/pdf","source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVOICE : JURNAL ILMU AKUNTANSI","raw_type":"journal-article"},{"id":"pmh:oai:journal.unismuh.ac.id:article/4116","doi":null,"is_oa":true,"landing_page_url":"https://journal.unismuh.ac.id/index.php/index/article/view/4116","pdf_url":null,"source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2714-6359","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26618/inv.v2i2.4116","doi":"https://doi.org/10.26618/inv.v2i2.4116","is_oa":true,"landing_page_url":"https://doi.org/10.26618/inv.v2i2.4116","pdf_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/4116/pdf","source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVOICE : JURNAL ILMU AKUNTANSI","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3091075768.pdf","grobid_xml":"https://content.openalex.org/works/W3091075768.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1627855330","https://openalex.org/W1784200705","https://openalex.org/W2063234046","https://openalex.org/W2411014214","https://openalex.org/W2593095382","https://openalex.org/W2608133026","https://openalex.org/W2617550589","https://openalex.org/W2894583547","https://openalex.org/W3201805630","https://openalex.org/W3202046629","https://openalex.org/W3202559107"],"related_works":["https://openalex.org/W2902314590","https://openalex.org/W2125883969","https://openalex.org/W7220495094","https://openalex.org/W3201539298","https://openalex.org/W2344246974","https://openalex.org/W7203979374","https://openalex.org/W3214845588","https://openalex.org/W2909701286","https://openalex.org/W4206173478","https://openalex.org/W3129268036"],"abstract_inverted_index":{"The":[0,57,79],"aim":[1],"of":[2,10,40,47,81,103,118],"this":[3],"research":[4,34],"is":[5,97,112],"to":[6,30,99,107,114,120],"analyse":[7],"the":[8,22,38,55,62,82,92,101,116],"influence":[9,102,117],"competence,":[11,86],"independence,":[12,87],"and":[13,88,105],"professionalism":[14,89,119],"on":[15,37],"audit":[16,93,108,121],"quality.":[17,94,109,122],"It":[18],"also":[19],"analyses":[20,73],"how":[21],"auditor":[23],"ethics":[24,96,111],"can":[25],"moderate":[26,100,115],"those":[27],"independent":[28],"variables":[29],"dependent":[31],"variable.":[32],"This":[33],"carried":[35],"out":[36],"representative":[39],"Badan":[41],"Pengawasan":[42],"Keuangan":[43],"dan":[44,74],"Pembangunan":[45],"(BPKP)":[46],"West":[48],"Sulawesi":[49],"Province":[50],"with":[51],"75":[52],"auditors":[53],"as":[54,61],"respondent.":[56],"study":[58],"used":[59],"questionnaire":[60],"data":[63],"collecting":[64],"method.":[65],"Then":[66],"it":[67],"analysed":[68],"by":[69],"using":[70],"multiple":[71],"regression":[72,76],"moderated":[75],"analysis":[77],"(MRA).":[78],"results":[80],"reseach":[83],"showed":[84],"that":[85],"effect":[90],"significantly":[91],"Auditor":[95,110],"able":[98],"competence":[104],"independence":[106],"unable":[113]},"counts_by_year":[{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":4}],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2020-10-08T00:00:00"}
