{"id":"https://openalex.org/W4312820045","doi":"https://doi.org/10.35814/jrb.v5i2.2802","title":"Pengaruh Kesulitan Keuangan, Kondisi Industri Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan","display_name":"Pengaruh Kesulitan Keuangan, Kondisi Industri Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan","publication_year":2022,"publication_date":"2022-04-30","ids":{"openalex":"https://openalex.org/W4312820045","doi":"https://doi.org/10.35814/jrb.v5i2.2802"},"language":"en","primary_location":{"id":"doi:10.35814/jrb.v5i2.2802","doi":"https://doi.org/10.35814/jrb.v5i2.2802","is_oa":true,"landing_page_url":"https://doi.org/10.35814/jrb.v5i2.2802","pdf_url":"https://journal.univpancasila.ac.id/index.php/jrb/article/download/2802/1742","source":{"id":"https://openalex.org/S4210236859","display_name":"JRB-Jurnal Riset Bisnis","issn_l":"2581-0863","issn":["2581-0863","2598-005X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"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":"JRB-Jurnal Riset Bisnis","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4312820045"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.univpancasila.ac.id/index.php/jrb/article/download/2802/1742","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051167536","display_name":"Tommy Tommy","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tommy","raw_affiliation_strings":["Orang tua"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Orang tua","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034405197","display_name":"Fenny Marietza","orcid":"https://orcid.org/0000-0001-9653-985X","observed_orcids":["https://orcid.org/0000-0001-9653-985X"]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fenny Marietza","raw_affiliation_strings":["Akuntansi, Universitas Bengkulu, Bengkulu, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akuntansi, Universitas Bengkulu, Bengkulu, Indonesia","institution_ids":["https://openalex.org/I47755478"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.549,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.71968635,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"5","issue":"2","first_page":"154","last_page":"167"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8349999785423279,"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":0.8349999785423279,"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":0.15770000219345093,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.0026000000070780516,"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/financial-distress","display_name":"financial distress","score":0.9750000238418579},{"id":"https://openalex.org/keywords/nature-of-industry","display_name":"nature of industry","score":0.8759999871253967},{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.9010000228881836},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.9940000176429749},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8230000138282776},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9829999804496765}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.778032660484314},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.7678051590919495},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6506727933883667},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6500813961029053},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5623635649681091},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.47570285201072693},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.34528160095214844},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.16728603839874268},{"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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35814/jrb.v5i2.2802","doi":"https://doi.org/10.35814/jrb.v5i2.2802","is_oa":true,"landing_page_url":"https://doi.org/10.35814/jrb.v5i2.2802","pdf_url":"https://journal.univpancasila.ac.id/index.php/jrb/article/download/2802/1742","source":{"id":"https://openalex.org/S4210236859","display_name":"JRB-Jurnal Riset Bisnis","issn_l":"2581-0863","issn":["2581-0863","2598-005X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"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":"JRB-Jurnal Riset Bisnis","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35814/jrb.v5i2.2802","doi":"https://doi.org/10.35814/jrb.v5i2.2802","is_oa":true,"landing_page_url":"https://doi.org/10.35814/jrb.v5i2.2802","pdf_url":"https://journal.univpancasila.ac.id/index.php/jrb/article/download/2802/1742","source":{"id":"https://openalex.org/S4210236859","display_name":"JRB-Jurnal Riset Bisnis","issn_l":"2581-0863","issn":["2581-0863","2598-005X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"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":"JRB-Jurnal Riset Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.6452000141143799,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4312820045.pdf","grobid_xml":"https://content.openalex.org/works/W4312820045.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1563536487","https://openalex.org/W1983344107","https://openalex.org/W2237846113","https://openalex.org/W2253593773","https://openalex.org/W2257024953","https://openalex.org/W2551616660","https://openalex.org/W2592471422","https://openalex.org/W2776414113","https://openalex.org/W2904533069","https://openalex.org/W2911804552","https://openalex.org/W3003838980","https://openalex.org/W3152275194","https://openalex.org/W7070393939"],"related_works":["https://openalex.org/W4281700983","https://openalex.org/W4387223032","https://openalex.org/W4409344199","https://openalex.org/W2776414113","https://openalex.org/W7162461287","https://openalex.org/W7014295545","https://openalex.org/W6990398899","https://openalex.org/W7147396154","https://openalex.org/W4379280494","https://openalex.org/W2916913782"],"abstract_inverted_index":{"This":[0,95],"study":[1,24,41,58],"aims":[2],"to":[3,129],"examine":[4],"the":[5,31,48,100,102,108,112,131],"effect":[6],"financial":[7,18,73,77,93,104,116,135],"distress,":[8],"nature":[9,84],"of":[10,85,111,133,142],"industry":[11,86],"and":[12,75,79,87],"change":[13,88],"in":[14,22,35,39,56,89,126,145],"auditor":[15,90],"on":[16,30,91],"fraudulent":[17,76,92,115,134],"reporting.":[19,94,117,136],"The":[20,37,52,63],"population":[21],"this":[23,40,57],"were":[25],"all":[26],"manufacturing":[27,43],"companies":[28,44,125],"listed":[29],"Indonesia":[32],"Stock":[33],"Exchange":[34],"2015-2019.":[36],"sample":[38],"is":[42,59],"that":[45,66,119],"have":[46],"reported":[47],"company's":[49],"annual":[50],"report.":[51],"analytical":[53],"tool":[54],"used":[55],"SPSS":[60],"version":[61],"25.":[62],"results":[64],"showed":[65],"there":[67],"was":[68],"a":[69,122],"negative":[70],"influence":[71,82],"between":[72,83],"distress":[74],"reporting":[78],"found":[80],"no":[81],"research":[96],"provides":[97],"information":[98],"about":[99],"worse":[101],"company\u2019s":[103],"condition":[105],"can":[106],"be":[107],"higher":[109],"probability":[110],"company":[113],"committing":[114],"So":[118],"it":[120],"becomes":[121],"consideration":[123],"for":[124],"making":[127],"policies":[128],"avoid":[130],"occurrence":[132],"Keywords":[137],":":[138],"Financial":[139,148],"Distress,":[140],"Nature":[141],"Industry,":[143],"Change":[144],"Auditor,":[146],"Fraudulent":[147],"Reporting":[149]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-01-05T00:00:00"}