{"id":"https://openalex.org/W3109330729","doi":null,"title":"Faktor \u2013 Faktor Yang Mempengaruhi Kualitas Audit Menurut Audit Islam Pada Perusahaan Yang Terdaftar di JII (Jakarta Islamic Index) Tahun 2014 - 2017","display_name":"Faktor \u2013 Faktor Yang Mempengaruhi Kualitas Audit Menurut Audit Islam Pada Perusahaan Yang Terdaftar di JII (Jakarta Islamic Index) Tahun 2014 - 2017","publication_year":2020,"publication_date":"2020-11-10","ids":{"openalex":"https://openalex.org/W3109330729","mag":"3109330729"},"language":"id","primary_location":{"id":"mag:3109330729","doi":null,"is_oa":false,"landing_page_url":"http://eprints.ums.ac.id/87294/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"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/A5085661526","display_name":"Romiardi Wahyu Kusumo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Romiardi Wahyu Kusumo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5025906650","display_name":"Dra. Mujiyati. M.","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dra. Mujiyati. M.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.38769999146461487,"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":0.38769999146461487,"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/T11365","display_name":"Islamic Finance and Banking Studies","score":0.3871999979019165,"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":0.21040000021457672,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9779999852180481},{"id":"https://openalex.org/keywords/jakarta-islamic-index","display_name":"Jakarta Islamic Index","score":0.7639999985694885},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.7400000095367432},{"id":"https://openalex.org/keywords/auditor-education","display_name":"auditor education","score":0.9649999737739563},{"id":"https://openalex.org/keywords/islamic-companies","display_name":"Islamic companies","score":0.6259999871253967},{"id":"https://openalex.org/keywords/determinants-of-audit-quality","display_name":"audit quality determinants","score":0.7689999938011169}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.770404040813446},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7503035664558411},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6858323216438293},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.648679792881012},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6143949031829834},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5706117153167725},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.5522574186325073},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.5015397071838379},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4706788659095764},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.2724646329879761},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.14403590559959412},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.1425246298313141},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.07934585213661194},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.054969221353530884},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3109330729","doi":null,"is_oa":false,"landing_page_url":"http://eprints.ums.ac.id/87294/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3117038202","https://openalex.org/W4412525263","https://openalex.org/W2766299169","https://openalex.org/W3119172329","https://openalex.org/W2606325947","https://openalex.org/W7014420556","https://openalex.org/W4388882145","https://openalex.org/W4388073840","https://openalex.org/W3009240614","https://openalex.org/W3209748383"],"abstract_inverted_index":{"The":[0,29,46,55],"purpose":[1],"of":[2,18,31],"this":[3,32],"study":[4],"is":[5,34,50],"to":[6,15],"analyze":[7],"the":[8,51,59,63,67,76],"factors":[9],"that":[10,58],"affect":[11,75],"audit":[12,60,64,68,77],"quality":[13],"according":[14],"Islamic":[16,24,41],"audits":[17],"companies":[19,35],"listed":[20],"on":[21],"JII":[22,38],"(Jakarta":[23],"Index":[25,42],")":[26,43],"in":[27,37,44],"2014-2017.":[28,45],"sample":[30],"research":[33],"registered":[36],"(":[39],"Jakarta":[40],"sampling":[47,53],"technique":[48],"used":[49],"purposive":[52],"method.":[54],"results":[56],"showed":[57],"fee":[61],"affects":[62],"quality,":[65],"while":[66],"period":[69],"and":[70],"auditor":[71],"education":[72],"does":[73],"not":[74],"quality.":[78]},"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2020-12-07T00:00:00"}