{"id":"https://openalex.org/W4402449166","doi":"https://doi.org/10.55606/jekombis.v3i4.4125","title":"Pengaruh Audit Internal, Pengendalian Internal, Kualitas Laporan Keuangan, Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Laporan Keuangan","display_name":"Pengaruh Audit Internal, Pengendalian Internal, Kualitas Laporan Keuangan, Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Laporan Keuangan","publication_year":2024,"publication_date":"2024-08-01","ids":{"openalex":"https://openalex.org/W4402449166","doi":"https://doi.org/10.55606/jekombis.v3i4.4125"},"language":"id","primary_location":{"id":"doi:10.55606/jekombis.v3i4.4125","doi":"https://doi.org/10.55606/jekombis.v3i4.4125","is_oa":true,"landing_page_url":"http://dx.doi.org/10.55606/jekombis.v3i4.4125","pdf_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jekombis/article/download/4125/4035","source":{"id":"https://openalex.org/S4387285167","display_name":"Jurnal Penelitian Ekonomi Manajemen dan Bisnis","issn_l":"2963-8194","issn":["2963-8194","2963-7643"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Penelitian Ekonomi Manajemen dan Bisnis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jekombis/article/download/4125/4035","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100016219","display_name":"Mashitoh Mashitoh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405253210","display_name":"Politeknik Negeri Madiun","ror":"https://ror.org/00dm44s31","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253210"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mashitoh Mashitoh","raw_affiliation_strings":["Politeknik Negeri Madiun"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Madiun","institution_ids":["https://openalex.org/I4405253210"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018555282","display_name":"Hedi Pandowo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405253210","display_name":"Politeknik Negeri Madiun","ror":"https://ror.org/00dm44s31","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253210"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hedi Pandowo Hedi Pandowo","raw_affiliation_strings":["Politeknik Negeri Madiun"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Madiun","institution_ids":["https://openalex.org/I4405253210"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004232208","display_name":"Koerniawan Dwi Wibawa","orcid":"https://orcid.org/0009-0000-9677-3136","observed_orcids":["https://orcid.org/0009-0000-9677-3136"]},"institutions":[{"id":"https://openalex.org/I4405253210","display_name":"Politeknik Negeri Madiun","ror":"https://ror.org/00dm44s31","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253210"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Koerniawan Dwi Wibawa Koerniawan Dwi Wibawa","raw_affiliation_strings":["Politeknik Negeri Madiun"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Madiun","institution_ids":["https://openalex.org/I4405253210"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405253210"],"apc_list":null,"apc_paid":null,"fwci":0.641,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.72934719,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"3","issue":"4","first_page":"108","last_page":"121"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8363999724388123,"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":0.8363999724388123,"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":0.08020000159740448,"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":0.04149999842047691,"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":0.8539999723434448},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9129999876022339},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":1.0},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8569999933242798},{"id":"https://openalex.org/keywords/financial-fraud","display_name":"financial fraud","score":0.621999979019165},{"id":"https://openalex.org/keywords/hospitals","display_name":"hospitals","score":0.9340000152587891},{"id":"https://openalex.org/keywords/madiun","display_name":"Madiun","score":0.968999981880188}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5022034645080566},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4785628616809845}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55606/jekombis.v3i4.4125","doi":"https://doi.org/10.55606/jekombis.v3i4.4125","is_oa":true,"landing_page_url":"http://dx.doi.org/10.55606/jekombis.v3i4.4125","pdf_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jekombis/article/download/4125/4035","source":{"id":"https://openalex.org/S4387285167","display_name":"Jurnal Penelitian Ekonomi Manajemen dan Bisnis","issn_l":"2963-8194","issn":["2963-8194","2963-7643"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Penelitian Ekonomi Manajemen dan Bisnis","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55606/jekombis.v3i4.4125","doi":"https://doi.org/10.55606/jekombis.v3i4.4125","is_oa":true,"landing_page_url":"http://dx.doi.org/10.55606/jekombis.v3i4.4125","pdf_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jekombis/article/download/4125/4035","source":{"id":"https://openalex.org/S4387285167","display_name":"Jurnal Penelitian Ekonomi Manajemen dan Bisnis","issn_l":"2963-8194","issn":["2963-8194","2963-7643"],"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-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Penelitian Ekonomi Manajemen dan Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"},{"score":0.5683000087738037,"display_name":"Good health and well-being","id":"https://metadata.un.org/sdg/3"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4402449166.pdf","grobid_xml":"https://content.openalex.org/works/W4402449166.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4416012642","https://openalex.org/W3169359286","https://openalex.org/W4311920534","https://openalex.org/W7170442604","https://openalex.org/W2564827959","https://openalex.org/W7014273241","https://openalex.org/W6995661167","https://openalex.org/W2367122957","https://openalex.org/W7218562141","https://openalex.org/W2738364624"],"abstract_inverted_index":{"Permasalahan":[0],"kecurangan":[1,136,158,192],"timbul":[2],"kala":[3],"terjalin":[4],"kelemahan":[5],"sistem":[6],"pengendalian":[7,146,174],"internal,":[8],"dan":[9],"kerja":[10],"sama":[11],"antara":[12],"pemegang":[13],"kekuasaan":[14],"serta":[15,35,115,126,132,148,154,176],"pihak":[16],"lain":[17],"buat":[18,25],"melaksanakan":[19],"aksi":[20],"kecurangan.":[21],"Riset":[22],"ini":[23,52,62,77,121,168],"bertujuan":[24],"mengenali":[26],"pengaruh":[27],"Audit":[28],"Internal,":[29,31],"Pengendalian":[30],"Mutu":[32],"Laporan":[33,41],"Keuangan,":[34],"Budaya":[36],"Organisasi":[37],"Terhadap":[38],"Penangkalan":[39],"Kecurangan":[40],"Keuangan":[42],"di":[43,67,139,161],"Rumah":[44,54,68,140,162],"Sakit":[45,55,69,141,163],"se-":[46,56,70,142,164],"Kota":[47,57,71,143,165],"Madiun.":[48,58,72,144],"Objek":[49],"dalam":[50,60,75,190],"riset":[51,61,76,120],"merupakan":[53,63,92],"Populasi":[59],"karyawan":[64],"yang":[65,83,90],"bekerja":[66],"Pengambilan":[73],"ilustrasi":[74,85],"memakai":[78,102],"tata":[79],"cara":[80,99],"purposive":[81],"sampling":[82],"menciptakan":[84],"sebanyak":[86],"117":[87],"ilustrasi.":[88],"Informasi":[89],"digunakan":[91],"informasi":[93,101],"primer":[94],"lewat":[95],"penyebaran":[96],"kuisioner.":[97],"Tata":[98],"analisis":[100],"Persamaan":[103],"Regresi":[104],"Linier":[105],"Berganda,":[106],"Uji":[107,110,113,116],"Anggapan":[108],"Klasik,":[109],"Hipotesis":[111],"(":[112],"t),":[114],"Koefisien":[117],"Determinasi.":[118],"Hasil":[119],"menampilkan":[122,151],"kalau":[123],"audit":[124],"internal":[125,147,175],"mutu":[127],"laporan":[128,137,159,193],"keuangan":[129,138,160],"mempengaruhi":[130],"positif":[131],"signifikan":[133,155],"terhadap":[134,156],"penangkalan":[135,157,191],"Sebaliknya":[145],"budaya":[149,177],"organisasi":[150,178],"pegaruh":[152],"negatif":[153],"Madiun,":[166],"perihal":[167],"berarti":[169],"apabila":[170],"terus":[171,181],"menjadi":[172,182],"besar":[173,183],"hingga":[179],"hendak":[180],"pula":[184],"tingkatan":[185],"kompleksitasnya":[186],"sehingga":[187],"merendahkan":[188],"upaya":[189],"kuangan.":[194]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2024-09-12T00:00:00"}
