{"id":"https://openalex.org/W4393105152","doi":"https://doi.org/10.26487/akrual.v16i1.24268","title":"Pengaruh Internal Control dan Whistleblowing System terhadap Tingkat Kecurangan","display_name":"Pengaruh Internal Control dan Whistleblowing System terhadap Tingkat Kecurangan","publication_year":2023,"publication_date":"2023-01-31","ids":{"openalex":"https://openalex.org/W4393105152","doi":"https://doi.org/10.26487/akrual.v16i1.24268"},"language":"id","primary_location":{"id":"doi:10.26487/akrual.v16i1.24268","doi":"https://doi.org/10.26487/akrual.v16i1.24268","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i1.24268","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/24268/9421","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","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://journal.unhas.ac.id/index.php/akrual/article/view/24268/9421","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5094226849","display_name":"Catherine Melania Malewa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Catherine Melania Malewa","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060208209","display_name":"Muhammad Achyar Ibrahim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Achyar Ibrahim","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101399914","display_name":"Abdul Rahman","orcid":"https://orcid.org/0000-0002-9448-9809","observed_orcids":["https://orcid.org/0000-0002-9448-9809"]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Rahman","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I98301867"],"apc_list":null,"apc_paid":null,"fwci":0.4712,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.70746903,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"61","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.5907999873161316,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T11058","display_name":"Ethics in Business and Education","score":0.5907999873161316,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T13957","display_name":"Corporate Governance and Financial Management","score":0.31200000643730164,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.03700000047683716,"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-control","display_name":"internal control","score":1.0},{"id":"https://openalex.org/keywords/whistleblowing-system","display_name":"whistleblowing system","score":0.9649999737739563},{"id":"https://openalex.org/keywords/fraud","display_name":"fraud","score":0.6620000004768372},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.7670000195503235},{"id":"https://openalex.org/keywords/regional-inspectorate","display_name":"regional inspectorate","score":0.7620000243186951}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3088732659816742}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.26487/akrual.v16i1.24268","doi":"https://doi.org/10.26487/akrual.v16i1.24268","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i1.24268","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/24268/9421","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.26487/akrual.v16i1.24268","doi":"https://doi.org/10.26487/akrual.v16i1.24268","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i1.24268","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/24268/9421","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393105152.pdf","grobid_xml":"https://content.openalex.org/works/W4393105152.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1544583825","https://openalex.org/W2257024953","https://openalex.org/W2625597627","https://openalex.org/W2964550550","https://openalex.org/W3040084371","https://openalex.org/W3166574239"],"related_works":["https://openalex.org/W7217702533","https://openalex.org/W7023786090","https://openalex.org/W7216988780","https://openalex.org/W2997127290","https://openalex.org/W7124272417","https://openalex.org/W7217985054","https://openalex.org/W4393133844","https://openalex.org/W7117473560","https://openalex.org/W2972629109","https://openalex.org/W2997083209"],"abstract_inverted_index":{"Penelitian":[0,47],"ini":[1,48],"bertujuan":[2],"untuk":[3],"menguji":[4],"dan":[5,10,69],"menganalisis":[6],"pengaruh":[7],"internal":[8,28,67],"control":[9,68],"whistleblowing":[11,70],"system":[12,71],"terhadap":[13,73],"tingkat":[14,74],"kecurangan.":[15,75],"Data":[16],"yang":[17,24,37],"digunakan":[18],"adalah":[19,43],"data":[20],"primer":[21],"berupa":[22],"kuesioner":[23],"dibagikan":[25],"kepada":[26],"auditor":[27],"di":[29],"Inspektorat":[30],"Daerah":[31],"Provinsi":[32],"Sulawesi":[33],"Selatan.":[34],"Jumlah":[35],"sampel":[36],"dipilih":[38],"lewat":[39],"metode":[40,50],"saturation":[41],"sampling":[42],"sebanyak":[44],"45":[45],"auditor.":[46],"menggunakan":[49],"penelitian":[51,64],"kuantitatif":[52],"dengan":[53],"model":[54],"analisis":[55],"regresi":[56],"linear":[57],"berganda":[58],"sebagai":[59],"alat":[60],"uji":[61],"hipotesis.":[62],"Hasil":[63],"menunjukkan":[65],"bahwa":[66],"berpengaruh":[72]},"counts_by_year":[{"year":2026,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-03-23T00:00:00"}
