{"id":"https://openalex.org/W4387585504","doi":"https://doi.org/10.51289/peta.v8i1.641","title":"Pengaruh Profesionalisme, Pengalaman, Risiko Audit, Dan Keahlian Audit Terhadap Pendeteksian Kecurangan","display_name":"Pengaruh Profesionalisme, Pengalaman, Risiko Audit, Dan Keahlian Audit Terhadap Pendeteksian Kecurangan","publication_year":2023,"publication_date":"2023-01-31","ids":{"openalex":"https://openalex.org/W4387585504","doi":"https://doi.org/10.51289/peta.v8i1.641"},"language":"en","primary_location":{"id":"doi:10.51289/peta.v8i1.641","doi":"https://doi.org/10.51289/peta.v8i1.641","is_oa":true,"landing_page_url":"http://dx.doi.org/10.51289/peta.v8i1.641","pdf_url":null,"source":{"id":"https://openalex.org/S4210184744","display_name":"Jurnal Penelitian Teori & Terapan Akuntansi (PETA)","issn_l":"2528-2581","issn":["2528-2581"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387155939","host_organization_name":"STIE Kesuma Negara Blitar","host_organization_lineage":["https://openalex.org/I4387155939"],"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 Penelitian Teori &amp; Terapan Akuntansi (PETA)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://dx.doi.org/10.51289/peta.v8i1.641","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093053300","display_name":"Gilang Wahyudi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210125308","display_name":"Universitas Islam 45 Bekasi","ror":"https://ror.org/03cv1mx62","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210125308"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Gilang Wahyudi","raw_affiliation_strings":["Universitas Islam 45 Bekasi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam 45 Bekasi","institution_ids":["https://openalex.org/I4210125308"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024219331","display_name":"Yuha Nadhirah Qintharah","orcid":"https://orcid.org/0000-0002-3884-5995","observed_orcids":["https://orcid.org/0000-0002-3884-5995"]},"institutions":[{"id":"https://openalex.org/I4210125308","display_name":"Universitas Islam 45 Bekasi","ror":"https://ror.org/03cv1mx62","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210125308"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yuha Nadhirah Qintharah","raw_affiliation_strings":["Universitas Islam 45 Bekasi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam 45 Bekasi","institution_ids":["https://openalex.org/I4210125308"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210125308"],"apc_list":null,"apc_paid":null,"fwci":1.1565,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.81619402,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":"8","issue":"1","first_page":"96","last_page":"114"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9071999788284302,"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":0.9071999788284302,"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":0.04610000178217888,"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/T13509","display_name":"Accounting and Financial Management","score":0.04010000079870224,"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/fraud-detection","display_name":"fraud detection","score":0.9610000252723694},{"id":"https://openalex.org/keywords/auditor-experience","display_name":"auditor experience","score":0.8600000143051147},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":1.0},{"id":"https://openalex.org/keywords/auditor-expertise","display_name":"auditor expertise","score":0.9649999737739563},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.8640000224113464}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7971323728561401},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5934484601020813},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5716893076896667},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45769885182380676},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.4363096058368683},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4298556447029114},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3918140232563019},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","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},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.51289/peta.v8i1.641","doi":"https://doi.org/10.51289/peta.v8i1.641","is_oa":true,"landing_page_url":"http://dx.doi.org/10.51289/peta.v8i1.641","pdf_url":null,"source":{"id":"https://openalex.org/S4210184744","display_name":"Jurnal Penelitian Teori & Terapan Akuntansi (PETA)","issn_l":"2528-2581","issn":["2528-2581"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387155939","host_organization_name":"STIE Kesuma Negara Blitar","host_organization_lineage":["https://openalex.org/I4387155939"],"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 Penelitian Teori &amp; Terapan Akuntansi (PETA)","raw_type":"journal-article"},{"id":"pmh:oai:ojs.journal.stieken.ac.id:article/641","doi":null,"is_oa":true,"landing_page_url":"http://journal.stieken.ac.id/index.php/peta/article/view/641","pdf_url":"https://journal.stieken.ac.id/index.php/peta/article/download/641/674","source":{"id":"https://openalex.org/S4210184744","display_name":"Jurnal Penelitian Teori & Terapan Akuntansi (PETA)","issn_l":"2528-2581","issn":["2528-2581"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387155939","host_organization_name":"STIE Kesuma Negara Blitar","host_organization_lineage":["https://openalex.org/I4387155939"],"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":"10.51289/peta.v8i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.51289/peta.v8i1.641","doi":"https://doi.org/10.51289/peta.v8i1.641","is_oa":true,"landing_page_url":"http://dx.doi.org/10.51289/peta.v8i1.641","pdf_url":null,"source":{"id":"https://openalex.org/S4210184744","display_name":"Jurnal Penelitian Teori & Terapan Akuntansi (PETA)","issn_l":"2528-2581","issn":["2528-2581"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387155939","host_organization_name":"STIE Kesuma Negara Blitar","host_organization_lineage":["https://openalex.org/I4387155939"],"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 Penelitian Teori &amp; Terapan Akuntansi (PETA)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.4399999976158142,"display_name":"Peace, justice, and strong institutions"}],"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/W4387585504.pdf","grobid_xml":"https://content.openalex.org/works/W4387585504.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4367722894","https://openalex.org/W4388824320","https://openalex.org/W2791269388","https://openalex.org/W2916038132","https://openalex.org/W4403237200","https://openalex.org/W7023417431","https://openalex.org/W4366423470","https://openalex.org/W7051716893","https://openalex.org/W2773422851","https://openalex.org/W2572659564"],"abstract_inverted_index":{"Abstract.":[0],"The":[1,35,44,61,82,103],"Influence":[2],"Of":[3],"Professionalism,":[4],"Experience,":[5],"Audit":[6,9,173,176],"Risk,":[7],"And":[8],"Expertise":[10],"On":[11],"Fraud":[12],"Detection.":[13],"This":[14],"study":[15],"aims":[16],"to":[17,75],"determine":[18],"whether":[19],"there":[20],"is":[21,42,49,88,94,109],"an":[22],"influence":[23],"between":[24],"professionalism,":[25],"experience,":[26],"audit":[27,30,145,158],"risk,":[28],"and":[29,57,79,156,175],"expertise":[31,159],"on":[32,118,130,141,153,166],"fraud":[33,131,142,154,167],"detection.":[34,168],"research":[36,41,48,87],"method":[37],"used":[38,63],"in":[39,54,85],"this":[40,47,86],"quantitative.":[43],"place":[45],"of":[46],"the":[50,55,100,113,119,122,133,144,157],"Public":[51,76],"Accounting":[52,77],"Firm":[53,78],"Bekasi":[56],"East":[58],"Jakarta":[59],"areas.":[60],"data":[62,66,68,104],"are":[64],"primary":[65],"with":[67],"search":[69],"techniques,":[70],"namely":[71],"distributing":[72],"questionnaires":[73],"directly":[74],"giving":[80],"questionnaires.":[81],"sampling":[83,91],"technique":[84],"using":[89,112],"purvosive":[90],"technique,":[92],"which":[93],"taking":[95],"a":[96,126,137,149,162],"random":[97],"sample":[98],"from":[99],"required":[101],"population.":[102],"that":[105],"has":[106,125,136,148,161],"been":[107],"collected":[108],"then":[110],"processed":[111],"SmartPLS":[114],"computer":[115],"program.":[116],"Based":[117],"test":[120],"results,":[121],"professionalism":[123],"variable":[124,135,147,160],"significant":[127,138,150,163],"positive":[128,139,151,164],"effect":[129,140,152,165],"detection,":[132,143,155],"experience":[134],"risk":[146],"Keywords":[169],":":[170],"Professionalism;":[171],"Experience;":[172],"risk;":[174],"expertise;":[177]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-10-13T00:00:00"}
