{"id":"https://openalex.org/W4287308574","doi":"https://doi.org/10.47814/ijssrr.v5i7.341","title":"The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices","display_name":"The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices","publication_year":2022,"publication_date":"2022-07-18","ids":{"openalex":"https://openalex.org/W4287308574","doi":"https://doi.org/10.47814/ijssrr.v5i7.341"},"language":"en","primary_location":{"id":"doi:10.47814/ijssrr.v5i7.341","doi":"https://doi.org/10.47814/ijssrr.v5i7.341","is_oa":true,"landing_page_url":"https://doi.org/10.47814/ijssrr.v5i7.341","pdf_url":"https://ijssrr.com/journal/article/download/341/313","source":{"id":"https://openalex.org/S4210209596","display_name":"International Journal of Social Science Research and Review","issn_l":"2700-2497","issn":["2700-2497"],"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":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Social Science Research and Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ijssrr.com/journal/article/download/341/313","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101842929","display_name":"Abdul Karim","orcid":"https://orcid.org/0000-0002-3155-2241","observed_orcids":["https://orcid.org/0000-0002-3155-2241"]},"institutions":[{"id":"https://openalex.org/I4210113804","display_name":"Universitas Bosowa","ror":"https://ror.org/01e6mcq80","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113804"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Karim","raw_affiliation_strings":["Faculty Economic and Business, Universitas Bosowa, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty Economic and Business, Universitas Bosowa, Makassar, Indonesia","institution_ids":["https://openalex.org/I4210113804"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002129272","display_name":"Indah Syamsuddin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210113804","display_name":"Universitas Bosowa","ror":"https://ror.org/01e6mcq80","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113804"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Indah Syamsuddin","raw_affiliation_strings":["Faculty Economic and Business, Universitas Bosowa, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty Economic and Business, Universitas Bosowa, Makassar, Indonesia","institution_ids":["https://openalex.org/I4210113804"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029014325","display_name":"Ahmad Jumarding","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210113804","display_name":"Universitas Bosowa","ror":"https://ror.org/01e6mcq80","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210113804"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ahmad Jumarding","raw_affiliation_strings":["Faculty Economic and Business, Universitas Bosowa, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty Economic and Business, Universitas Bosowa, Makassar, Indonesia","institution_ids":["https://openalex.org/I4210113804"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5041584656","display_name":"Amrullah Amrullah","orcid":"https://orcid.org/0000-0002-4807-6712","observed_orcids":["https://orcid.org/0000-0002-4807-6712"]},"institutions":[{"id":"https://openalex.org/I4405273807","display_name":"Sekolah Tinggi Ilmu Ekonomi Amkop Makassar","ror":"https://ror.org/00gyczj45","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273807"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amrullah Amrullah","raw_affiliation_strings":["STIE Amkop, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Amkop, Makassar, Indonesia","institution_ids":["https://openalex.org/I4405273807"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":50,"currency":"EUR","value_usd":53},"apc_paid":{"value":50,"currency":"EUR","value_usd":53},"fwci":5.8067,"has_fulltext":true,"cited_by_count":43,"citation_normalized_percentile":{"value":0.95957082,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"5","issue":"7","first_page":"114","last_page":"126"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9053000211715698,"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":0.9053000211715698,"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":0.0828000009059906,"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/T11047","display_name":"Gender Diversity and Inequality","score":0.00559999980032444,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8560000061988831},{"id":"https://openalex.org/keywords/leadership-styles","display_name":"leadership styles","score":0.8579999804496765},{"id":"https://openalex.org/keywords/gender","display_name":"gender","score":0.6169999837875366},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9940000176429749},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.9860000014305115},{"id":"https://openalex.org/keywords/makassar","display_name":"Makassar","score":0.6320000290870667},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.6579999923706055}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7746306657791138},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6880372762680054},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5765933990478516},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5252023339271545},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.5036308169364929},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.49439334869384766},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4797731339931488},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.45536959171295166},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4450643062591553},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.440765917301178},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.42092058062553406},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.412793904542923},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.36705470085144043},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3565109968185425},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.21365565061569214},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.14096954464912415},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09047874808311462},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0883493721485138},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"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/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.47814/ijssrr.v5i7.341","doi":"https://doi.org/10.47814/ijssrr.v5i7.341","is_oa":true,"landing_page_url":"https://doi.org/10.47814/ijssrr.v5i7.341","pdf_url":"https://ijssrr.com/journal/article/download/341/313","source":{"id":"https://openalex.org/S4210209596","display_name":"International Journal of Social Science Research and Review","issn_l":"2700-2497","issn":["2700-2497"],"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":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Social Science Research and Review","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:4bde7ac40dfd43aeacb52e5031be6f7b","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/4bde7ac40dfd43aeacb52e5031be6f7b","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":"International Journal of Social Science Research and Review, Vol 5, Iss 7 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.47814/ijssrr.v5i7.341","doi":"https://doi.org/10.47814/ijssrr.v5i7.341","is_oa":true,"landing_page_url":"https://doi.org/10.47814/ijssrr.v5i7.341","pdf_url":"https://ijssrr.com/journal/article/download/341/313","source":{"id":"https://openalex.org/S4210209596","display_name":"International Journal of Social Science Research and Review","issn_l":"2700-2497","issn":["2700-2497"],"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":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Social Science Research and Review","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/5","display_name":"Gender equality","score":0.6025999784469604}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4287308574.pdf","grobid_xml":"https://content.openalex.org/works/W4287308574.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W1459300229","https://openalex.org/W1501811579","https://openalex.org/W1546366162","https://openalex.org/W1549045272","https://openalex.org/W1602074517","https://openalex.org/W1669167253","https://openalex.org/W2129045775","https://openalex.org/W2322216438","https://openalex.org/W2489244574","https://openalex.org/W2600321375","https://openalex.org/W2619728866","https://openalex.org/W2755627064","https://openalex.org/W2762095974","https://openalex.org/W2921262638","https://openalex.org/W2945632900","https://openalex.org/W2949611202","https://openalex.org/W2981639893","https://openalex.org/W3010799639","https://openalex.org/W3137896868","https://openalex.org/W3194702862","https://openalex.org/W4205435609","https://openalex.org/W4252817157","https://openalex.org/W4387441629"],"related_works":["https://openalex.org/W7215941304","https://openalex.org/W3137896868","https://openalex.org/W4413900783","https://openalex.org/W4402074136","https://openalex.org/W4402054851","https://openalex.org/W7124459754","https://openalex.org/W4405515173","https://openalex.org/W4400169418","https://openalex.org/W3021001509","https://openalex.org/W3137744602"],"abstract_inverted_index":{"This":[0,26,154],"study":[1,100],"aims":[2],"to":[3,58,177],"examine":[4],"the":[5,14,41,72,78,81,85,117,123,130,132,135,157,159,164,166,174,178,184,188,191,195],"effect":[6,111,150],"of":[7,66,98,119,134,173,190],"independence":[8,105,120],"and":[9,109,148,183],"leadership":[10,160],"style":[11,141,161],"based":[12,76,142],"on":[13,16,77,112,143,151],"gender":[15,144],"audit":[17,113,136,152,167],"quality":[18,133,168],"at":[19,40,84],"public":[20,42,60,87],"accounting":[21,43,61,88],"firms":[22,62],"in":[23,45,93,125,202],"Makassar":[24,86],"City.":[25],"research":[27,31,204],"is":[28,181,187,199],"descriptive":[29],"quantitative":[30],"using":[32,54],"primary":[33],"data":[34,48],"obtained":[35],"from":[36],"auditors":[37,82,92],"who":[38],"work":[39],"firm":[44,89],"Makassar.":[46],"The":[47,68,96,115,171],"collection":[49],"method":[50],"was":[51],"carried":[52],"out":[53,127],"a":[55,64,107,146],"questionnaire":[56],"distributed":[57],"six":[59],"with":[63],"sample":[65],"30.":[67],"sampling":[69,74],"technique":[70],"used":[71],"saturated":[73],"method,":[75],"consideration":[79],"that":[80,156,193,198],"working":[83],"represented":[90],"representative":[91],"South":[94],"Sulawesi.":[95],"results":[97],"this":[99,203],"indicate":[101],"that:":[102],"1)":[103],"Auditor":[104],"has":[106,145],"positive":[108,147],"significant":[110,149],"quality.":[114,153],"higher":[116,131],"level":[118],"possessed":[121],"by":[122,163],"auditor":[124],"carrying":[126],"his":[128],"duties,":[129],"it":[137],"produces.":[138],"2)":[139],"Leadership":[140],"means":[155],"better":[158],"applied":[162],"leader,":[165],"will":[169],"increase.":[170],"contribution":[172],"independent":[175],"variable":[176,180,197],"dependent":[179,196],"43.7%":[182],"remaining":[185],"56.3%":[186],"influence":[189,194],"factors":[192],"not":[200],"included":[201],"model.":[205]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":21},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-07-25T00:00:00"}