{"id":"https://openalex.org/W4310770883","doi":"https://doi.org/10.37641/jiakes.v10i3.1412","title":"Efektivitas Peran Audit Internal Dalam Pencegahan Fraud","display_name":"Efektivitas Peran Audit Internal Dalam Pencegahan Fraud","publication_year":2022,"publication_date":"2022-11-03","ids":{"openalex":"https://openalex.org/W4310770883","doi":"https://doi.org/10.37641/jiakes.v10i3.1412"},"language":"en","primary_location":{"id":"doi:10.37641/jiakes.v10i3.1412","doi":"https://doi.org/10.37641/jiakes.v10i3.1412","is_oa":true,"landing_page_url":"https://doi.org/10.37641/jiakes.v10i3.1412","pdf_url":"https://jurnal.ibik.ac.id/index.php/jiakes/article/download/1412/1184","source":{"id":"https://openalex.org/S4210176659","display_name":"Jurnal Ilmiah Akuntansi Kesatuan","issn_l":"2337-7852","issn":["2337-7852","2721-3048"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153898","host_organization_name":"Institut Bisnis dan Informatika Kesatuan","host_organization_lineage":["https://openalex.org/I4387153898"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Akuntansi Kesatuan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.ibik.ac.id/index.php/jiakes/article/download/1412/1184","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Luqman Nul Hakim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210139804","display_name":"Universitas Tidar","ror":"https://ror.org/04qa18r22","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210139804"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Luqman Nul Hakim","raw_affiliation_strings":["Universitas Tidar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tidar","institution_ids":["https://openalex.org/I4210139804"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066215793","display_name":"Kartika Pradana Suryatimur","orcid":"https://orcid.org/0000-0003-1128-251X","observed_orcids":["https://orcid.org/0000-0003-1128-251X"]},"institutions":[{"id":"https://openalex.org/I4210139804","display_name":"Universitas Tidar","ror":"https://ror.org/04qa18r22","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210139804"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kartika Pradana Suryatimur","raw_affiliation_strings":["Universitas Tidar Magelang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tidar Magelang","institution_ids":["https://openalex.org/I4210139804"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210139804"],"apc_list":null,"apc_paid":null,"fwci":3.0416,"has_fulltext":true,"cited_by_count":35,"citation_normalized_percentile":{"value":0.91576793,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"10","issue":"3","first_page":"523","last_page":"532"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9829000234603882,"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":0.9829000234603882,"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/T13509","display_name":"Accounting and Financial Management","score":0.007699999958276749,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00419999985024333,"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/internal-audit","display_name":"internal audit","score":0.9869999885559082},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9980000257492065},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7179999947547913},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.8450000286102295},{"id":"https://openalex.org/keywords/audit-testing","display_name":"audit testing","score":0.8830000162124634},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8040000200271606},{"id":"https://openalex.org/keywords/top-management-support","display_name":"top management support","score":0.9760000109672546}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.9102847576141357},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7246532440185547},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6514720320701599},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.5512609481811523},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.5416681170463562},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.525104820728302},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5225845575332642},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4996652603149414},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.4795917570590973},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4312482476234436},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.4156262278556824},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.36490288376808167},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.3578026294708252},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13936880230903625},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37641/jiakes.v10i3.1412","doi":"https://doi.org/10.37641/jiakes.v10i3.1412","is_oa":true,"landing_page_url":"https://doi.org/10.37641/jiakes.v10i3.1412","pdf_url":"https://jurnal.ibik.ac.id/index.php/jiakes/article/download/1412/1184","source":{"id":"https://openalex.org/S4210176659","display_name":"Jurnal Ilmiah Akuntansi Kesatuan","issn_l":"2337-7852","issn":["2337-7852","2721-3048"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153898","host_organization_name":"Institut Bisnis dan Informatika Kesatuan","host_organization_lineage":["https://openalex.org/I4387153898"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Akuntansi Kesatuan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37641/jiakes.v10i3.1412","doi":"https://doi.org/10.37641/jiakes.v10i3.1412","is_oa":true,"landing_page_url":"https://doi.org/10.37641/jiakes.v10i3.1412","pdf_url":"https://jurnal.ibik.ac.id/index.php/jiakes/article/download/1412/1184","source":{"id":"https://openalex.org/S4210176659","display_name":"Jurnal Ilmiah Akuntansi Kesatuan","issn_l":"2337-7852","issn":["2337-7852","2721-3048"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153898","host_organization_name":"Institut Bisnis dan Informatika Kesatuan","host_organization_lineage":["https://openalex.org/I4387153898"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Akuntansi Kesatuan","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.666700005531311,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4310770883.pdf","grobid_xml":"https://content.openalex.org/works/W4310770883.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1515807941","https://openalex.org/W2024862145","https://openalex.org/W2336672095","https://openalex.org/W2803279073","https://openalex.org/W2898829158","https://openalex.org/W2981216336","https://openalex.org/W2998413576","https://openalex.org/W3110448696","https://openalex.org/W3115484184","https://openalex.org/W3115970253","https://openalex.org/W3130003216","https://openalex.org/W3133047526","https://openalex.org/W3168575114","https://openalex.org/W3196589146"],"related_works":["https://openalex.org/W4408835466","https://openalex.org/W7221290795","https://openalex.org/W4390299314","https://openalex.org/W7128912235","https://openalex.org/W4402198189","https://openalex.org/W7172444060","https://openalex.org/W4410872360","https://openalex.org/W3001409369","https://openalex.org/W3190986454","https://openalex.org/W3021382049"],"abstract_inverted_index":{"Fraud":[0],"is":[1,18,31,49,91,130,153],"still":[2],"a":[3,94],"problem":[4],"in":[5,8,127],"various":[6],"sectors":[7],"Indonesia,":[9],"both":[10],"private":[11],"and":[12,79,119,159,170,193,201],"non-private":[13],"companies,":[14],"even":[15],"though":[16],"it":[17],"within":[19],"the":[20,36,40,52,77,109,114,139,154,168,173,178,182],"scope":[21],"of":[22,26,46,54,81,111,116,121,124,135,161,172,175],"government.":[23],"The":[24,44,87,133],"existence":[25],"an":[27,56,103],"internal":[28,58,73,82,117,147,176,183],"control":[29],"system":[30],"not":[32],"enough":[33],"to":[34,38,50,69,75,108,166],"help":[35],"company":[37],"fortify":[39],"organization":[41,179],"from":[42,190],"fraud.":[43,122],"purpose":[45],"this":[47,99,128,136],"study":[48,129,137],"determine":[51],"stages":[53,140],"implementing":[55],"effective":[57],"audit":[59,74,83,118,148,184],"for":[60,84,105],"fraud":[61,85,151],"prevention":[62,120,152],"as":[63,65],"well":[64],"matters":[66],"that":[67,141,150],"need":[68],"be":[70,143],"considered":[71],"by":[72,146],"improve":[76,167],"efficiency":[78,169],"effectiveness":[80,171],"prevention.":[86],"research":[88],"method":[89],"used":[90,126],"qualitative":[92],"with":[93,198],"literature":[95],"review":[96],"approach":[97,100],"because":[98],"can":[101,180],"provide":[102],"overview":[104],"researchers":[106],"related":[107],"development":[110],"topics":[112],"regarding":[113],"role":[115,174],"Sources":[123],"data":[125],"secondary":[131],"data.":[132],"results":[134],"are":[138],"must":[142],"carried":[144],"out":[145],"so":[149],"planning":[155],"stage,":[156],"testing":[157],"stage":[158],"monitoring":[160],"follow-up":[162],"audits.":[163],"In":[164],"order":[165],"audit,":[177],"make":[181],"department":[185],"independent,":[186],"have":[187,194],"full":[188],"support":[189],"top":[191],"management,":[192],"competent,":[195],"professional":[196],"resources":[197],"high":[199],"integrity":[200],"loyalty.":[202]},"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":12},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-12-17T00:00:00"}
