{"id":"https://openalex.org/W3217535581","doi":"https://doi.org/10.24843/eja.2018.v23.i02.p10","title":"Pengaruh Profitabilitas dan Leverage Pada Audit Delay dengan Ukuran Perusahan Sebagai Pemoderasi","display_name":"Pengaruh Profitabilitas dan Leverage Pada Audit Delay dengan Ukuran Perusahan Sebagai Pemoderasi","publication_year":2018,"publication_date":"2018-05-02","ids":{"openalex":"https://openalex.org/W3217535581","doi":"https://doi.org/10.24843/eja.2018.v23.i02.p10","mag":"3217535581"},"language":"id","primary_location":{"id":"doi:10.24843/eja.2018.v23.i02.p10","doi":"https://doi.org/10.24843/eja.2018.v23.i02.p10","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2018.v23.i02.p10","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/36918/23892","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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/36918/23892","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034101788","display_name":"Ni Made Mega Lapinayanti","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":"Ni Made Mega Lapinayanti","raw_affiliation_strings":["Udayana University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Udayana University","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5074298378","display_name":"I Ketut Budiartha","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":"I Ketut Budiartha","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Udayana","Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Udayana","institution_ids":["https://openalex.org/I126826664"]},{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia","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":1.9651,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.89675379,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"1066","last_page":"1066"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.82669997215271,"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":0.82669997215271,"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":0.1632000058889389,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0012000000569969416,"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/profitability","display_name":"profitability","score":0.972000002861023},{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9089999794960022},{"id":"https://openalex.org/keywords/audit-timing","display_name":"audit timing","score":0.4000000059604645},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.41100001335144043}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6770725250244141},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4856318533420563}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24843/eja.2018.v23.i02.p10","doi":"https://doi.org/10.24843/eja.2018.v23.i02.p10","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2018.v23.i02.p10","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/36918/23892","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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:aedfbabfb7ba47f4a8a23b50082a0d68","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/aedfbabfb7ba47f4a8a23b50082a0d68","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 1066-1092 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.24843/eja.2018.v23.i02.p10","doi":"https://doi.org/10.24843/eja.2018.v23.i02.p10","is_oa":true,"landing_page_url":"https://doi.org/10.24843/eja.2018.v23.i02.p10","pdf_url":"https://ojs.unud.ac.id/index.php/Akuntansi/article/download/36918/23892","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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"E-Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3217535581.pdf","grobid_xml":"https://content.openalex.org/works/W3217535581.grobid-xml"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W151921195","https://openalex.org/W180814261","https://openalex.org/W1482605829","https://openalex.org/W1486902431","https://openalex.org/W1493944943","https://openalex.org/W1501036202","https://openalex.org/W1580089022","https://openalex.org/W1696861535","https://openalex.org/W1860211446","https://openalex.org/W1959594563","https://openalex.org/W2048791962","https://openalex.org/W2083420761","https://openalex.org/W2098517375","https://openalex.org/W2187291649","https://openalex.org/W2187447622","https://openalex.org/W2270834833","https://openalex.org/W2425292366","https://openalex.org/W2512706262","https://openalex.org/W2530970008","https://openalex.org/W2577412483","https://openalex.org/W2607788037","https://openalex.org/W2623660450","https://openalex.org/W2744400652","https://openalex.org/W2783937515","https://openalex.org/W2795976188","https://openalex.org/W3011566696","https://openalex.org/W4210262219"],"related_works":["https://openalex.org/W4312325446","https://openalex.org/W3042182818","https://openalex.org/W4399492957","https://openalex.org/W7014417237","https://openalex.org/W7060973028","https://openalex.org/W7165150319","https://openalex.org/W3005921149","https://openalex.org/W4402035585","https://openalex.org/W4386511764","https://openalex.org/W3133856625"],"abstract_inverted_index":{"Berdasarkan":[0],"hasil":[1],"analisis":[2],"ditemukan":[3],"bahwa":[4],"profitabilitas":[5],"berpengaruh":[6],"positif":[7],"signifikan":[8],"pada":[9],"audit":[10],"delay.":[11]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-12-06T00:00:00"}
