{"id":"https://openalex.org/W4408009331","doi":"https://doi.org/10.33395/owner.v9i1.2403","title":"Does Management Entrenchment Influence Fraudulent Financial Statement ?","display_name":"Does Management Entrenchment Influence Fraudulent Financial Statement ?","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4408009331","doi":"https://doi.org/10.33395/owner.v9i1.2403"},"language":"en","primary_location":{"id":"doi:10.33395/owner.v9i1.2403","doi":"https://doi.org/10.33395/owner.v9i1.2403","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v9i1.2403","pdf_url":"https://owner.polgan.ac.id/index.php/owner/article/download/2403/1514","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner","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://owner.polgan.ac.id/index.php/owner/article/download/2403/1514","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Aisya Maulida Rahmawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aisya Maulida Rahmawati","raw_affiliation_strings":["Universitas Diponegoro, Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Diponegoro, Semarang, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081238113","display_name":"Agung Juliarto","orcid":"https://orcid.org/0000-0001-6666-2814","observed_orcids":["https://orcid.org/0000-0001-6666-2814"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agung Juliarto","raw_affiliation_strings":["Magister Akuntansi Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Magister Akuntansi Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I11855966"],"apc_list":null,"apc_paid":null,"fwci":1.4582,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.8218228,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"9","issue":"1","first_page":"213","last_page":"223"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8730000257492065,"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":0.8730000257492065,"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":0.11879999935626984,"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/T10019","display_name":"Corporate Finance and Governance","score":0.006200000178068876,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/managerial-entrenchment","display_name":"managerial entrenchment","score":0.9860000014305115},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.8999999761581421},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.8709999918937683},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9879999756813049},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9959999918937683},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.7590000033378601},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7070000171661377},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7250000238418579}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6425126791000366},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6265422105789185},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.551024317741394},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5233858227729797},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.32185620069503784},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16150712966918945},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11555996537208557},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.05037027597427368}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33395/owner.v9i1.2403","doi":"https://doi.org/10.33395/owner.v9i1.2403","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v9i1.2403","pdf_url":"https://owner.polgan.ac.id/index.php/owner/article/download/2403/1514","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33395/owner.v9i1.2403","doi":"https://doi.org/10.33395/owner.v9i1.2403","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v9i1.2403","pdf_url":"https://owner.polgan.ac.id/index.php/owner/article/download/2403/1514","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.7297000288963318}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408009331.pdf","grobid_xml":"https://content.openalex.org/works/W4408009331.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W1972926254","https://openalex.org/W2525994879","https://openalex.org/W2549753689","https://openalex.org/W2738202689","https://openalex.org/W2802314966","https://openalex.org/W2911804552","https://openalex.org/W2945937123","https://openalex.org/W2975966851","https://openalex.org/W3038891787","https://openalex.org/W3047194424","https://openalex.org/W3181170348","https://openalex.org/W3196028463","https://openalex.org/W3205912672","https://openalex.org/W4223597495","https://openalex.org/W4296106526","https://openalex.org/W4361296631","https://openalex.org/W4377202823","https://openalex.org/W4381571816","https://openalex.org/W4387771081","https://openalex.org/W4387815900","https://openalex.org/W4392966485"],"related_works":["https://openalex.org/W3181170348","https://openalex.org/W3015088062","https://openalex.org/W4399455895","https://openalex.org/W7083321984","https://openalex.org/W2190270864","https://openalex.org/W3130859408","https://openalex.org/W4318538039","https://openalex.org/W3117183763","https://openalex.org/W4410015727","https://openalex.org/W7213547897"],"abstract_inverted_index":{"The":[0,63,102,142],"increase":[1],"in":[2,25,41,65,75,161],"fraud":[3,24,40],"among":[4],"public":[5,9],"companies":[6,70],"has":[7,112],"increased":[8],"concern":[10],"as":[11],"investors,":[12],"auditors,":[13],"creditors":[14],"and":[15,54,86,119,131],"other":[16],"stakeholders.":[17],"They":[18],"speculated":[19],"that":[20,108],"management":[21,37,61],"had":[22],"committed":[23],"the":[26,34,73,97,105,109,153],"financial":[27,42,139,157],"statement.":[28],"This":[29,90],"research":[30,91,143],"aims":[31],"to":[32,59,159],"examine":[33],"influence":[35,115,137],"of":[36,46,104],"engagement":[38],"on":[39,72,138],"reports.":[43],"Factor":[44],"analysis":[45,95,106],"three":[47],"variables,":[48],"namely":[49],"managerial":[50,117],"ownership,":[51,128],"board":[52,120,129],"independence":[53,121,130],"audit":[55,110,132],"committee":[56,111,133],"is":[57],"used":[58],"analyze":[60],"entrenchment.":[62],"population":[64],"this":[66],"study":[67],"are":[68,145],"mining":[69,162],"registered":[71],"IDX":[74],"2020-2022.":[76],"Sample":[77],"selection":[78],"was":[79],"carried":[80],"out":[81],"using":[82,96],"purposive":[83],"sampling":[84],"technique":[85],"obtained":[87],"108":[88],"samples.":[89],"uses":[92],"logistic":[93],"regression":[94],"e":[98],"views":[99],"12":[100],"application.":[101],"results":[103],"show":[107],"a":[113],"negative":[114],"while":[116],"ownership":[118],"have":[122,135],"no":[123,136],"influence.":[124],"And":[125],"partially,":[126],"institutional":[127],"variables":[134],"statement":[140],"fraud.":[141],"implications":[144],"intended":[146],"for":[147,155],"parties":[148],"who":[149],"need":[150],"information":[151],"regarding":[152],"opportunities":[154],"fraudulent":[156],"statements":[158],"arise":[160],"companies.":[163]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2025-02-28T00:00:00"}
