{"id":"https://openalex.org/W4283380189","doi":"https://doi.org/10.34208/jba.v24i1.1266","title":"PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET, DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA","display_name":"PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET, DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA","publication_year":2022,"publication_date":"2022-06-24","ids":{"openalex":"https://openalex.org/W4283380189","doi":"https://doi.org/10.34208/jba.v24i1.1266"},"language":"en","primary_location":{"id":"doi:10.34208/jba.v24i1.1266","doi":"https://doi.org/10.34208/jba.v24i1.1266","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v24i1.1266","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/1266/808","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnaltsm.id/index.php/JBA/article/download/1266/808","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075911762","display_name":"Riztia Maulia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Riztia Maulia","raw_affiliation_strings":["Trisakti School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Trisakti School of Management","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020323856","display_name":"Irwanto Handojo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Irwanto Handojo","raw_affiliation_strings":["Trisakti School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Trisakti School of Management","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":6.3464,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.96335869,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"24","issue":"1","first_page":"193","last_page":"204"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9916999936103821,"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":0.9916999936103821,"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":0.007600000128149986,"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/T13366","display_name":"Accounting Theory and Financial Reporting","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/earnings-quality","display_name":"earnings quality","score":0.9760000109672546},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":1.0},{"id":"https://openalex.org/keywords/investment-opportunity-set","display_name":"investment opportunity set","score":0.9919999837875366},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9869999885559082},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.7509999871253967},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8169999718666077},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9279999732971191},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9319999814033508}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7810895442962646},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.692692756652832},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6633197069168091},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.6455106139183044},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6175608038902283},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5536335110664368},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5181176066398621},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4432085454463959},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.2511735260486603},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22033753991127014},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06778305768966675},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.34208/jba.v24i1.1266","doi":"https://doi.org/10.34208/jba.v24i1.1266","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v24i1.1266","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/1266/808","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.34208/jba.v24i1.1266","doi":"https://doi.org/10.34208/jba.v24i1.1266","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v24i1.1266","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/1266/808","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4283380189.pdf","grobid_xml":"https://content.openalex.org/works/W4283380189.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1480756753","https://openalex.org/W1543605472","https://openalex.org/W1985560112","https://openalex.org/W2000578291","https://openalex.org/W2095299437","https://openalex.org/W2133604202","https://openalex.org/W2338910458","https://openalex.org/W2514643599","https://openalex.org/W2752617332","https://openalex.org/W2782864046","https://openalex.org/W2789872649","https://openalex.org/W2808581194","https://openalex.org/W2895143445","https://openalex.org/W2896248312","https://openalex.org/W2896289064","https://openalex.org/W2899220728","https://openalex.org/W2905052737","https://openalex.org/W2913502765","https://openalex.org/W2923643964","https://openalex.org/W2953448956","https://openalex.org/W2955853293","https://openalex.org/W3013033993","https://openalex.org/W3015844645","https://openalex.org/W3021101679","https://openalex.org/W3118909614","https://openalex.org/W3124321936","https://openalex.org/W3165250093","https://openalex.org/W4242733430","https://openalex.org/W4285619925"],"related_works":["https://openalex.org/W4402952376","https://openalex.org/W2808581194","https://openalex.org/W4411857296","https://openalex.org/W2743127042","https://openalex.org/W2914679718","https://openalex.org/W4396811193","https://openalex.org/W3020612787","https://openalex.org/W4392200768","https://openalex.org/W4402998300","https://openalex.org/W4385838757"],"abstract_inverted_index":{"This":[0,65,78],"study":[1,19,41,100],"aims":[2],"to":[3,63,84],"obtain":[4],"empirical":[5],"evidence":[6],"and":[7,32,91,105,122],"analyze":[8],"factors":[9],"that":[10,53,102],"affect":[11],"earnings":[12,43,94,112,129],"quality.":[13,44,95,113,130],"The":[14,45,96],"independent":[15,23,89,117],"variables":[16,90],"in":[17,39,48],"this":[18,40,49,99],"are":[20,73],"institutional":[21,115],"ownership,":[22,116],"commissioner,":[24,118],"accounting":[25,103],"conservatism,":[26],"investment":[27,119],"opportunity":[28,120],"set,":[29],"capital":[30,123],"structure,":[31],"company":[33,46,75,106],"size.":[34],"Meanwhile":[35,114],"the":[36,56,86],"dependent":[37,92],"variable":[38,93],"is":[42],"used":[47],"research":[50,66,79],"manufacturing":[51],"companies":[52],"listed":[54],"on":[55,111,128],"Indonesian":[57],"Stock":[58],"Exchange":[59],"(IDX)":[60],"from":[61],"2018":[62],"2020.":[64],"using":[67,80],"purposive":[68],"sampling":[69],"method":[70,83],"where":[71],"there":[72],"376":[74],"year":[76],"data.":[77],"multiple":[81],"regression":[82],"examine":[85],"effect":[87,110,127],"of":[88,98],"result":[97],"show":[101],"conservatism":[104],"size":[107],"has":[108,125],"an":[109],"set":[121],"structure":[124],"no":[126]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":7}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-06-25T00:00:00"}
