{"id":"https://openalex.org/W7204008570","doi":"https://doi.org/10.34308/eqien.v11i1.795","title":"PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT","display_name":"PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT","publication_year":2022,"publication_date":"2022-07-27","ids":{"openalex":"https://openalex.org/W7204008570","doi":"https://doi.org/10.34308/eqien.v11i1.795"},"language":"en","primary_location":{"id":"doi:10.34308/eqien.v11i1.795","doi":"https://doi.org/10.34308/eqien.v11i1.795","is_oa":true,"landing_page_url":"https://doi.org/10.34308/eqien.v11i1.795","pdf_url":"https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/download/795/566","source":{"id":"https://openalex.org/S4210235874","display_name":"Eqien Jurnal Ekonomi dan Bisnis","issn_l":"2503-4413","issn":["2503-4413","2654-5837"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273946","host_organization_name":"STIE Dr Khez Muttaqien","host_organization_lineage":["https://openalex.org/I4405273946"],"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":"Eqien - Jurnal Ekonomi 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://stiemuttaqien.ac.id/ojs/index.php/OJS/article/download/795/566","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024589135","display_name":"Harry Budiantoro","orcid":"https://orcid.org/0000-0001-8717-6102","observed_orcids":["https://orcid.org/0000-0001-8717-6102"]},"institutions":[{"id":"https://openalex.org/I167587658","display_name":"Yarsi University","ror":"https://ror.org/03a8rwx10","country_code":"ID","type":"education","lineage":["https://openalex.org/I167587658"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Harry Budiantoro","raw_affiliation_strings":["Universitas YARSI Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas YARSI Jakarta","institution_ids":["https://openalex.org/I167587658"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5147846935","display_name":"Mohamad Royudin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I167587658","display_name":"Yarsi University","ror":"https://ror.org/03a8rwx10","country_code":"ID","type":"education","lineage":["https://openalex.org/I167587658"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mohamad Royudin","raw_affiliation_strings":["Universitas YARSI Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas YARSI Jakarta","institution_ids":["https://openalex.org/I167587658"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071447418","display_name":"Zainal Zawir Simon","orcid":"https://orcid.org/0009-0009-4306-4796","observed_orcids":["https://orcid.org/0009-0009-4306-4796"]},"institutions":[{"id":"https://openalex.org/I167587658","display_name":"Yarsi University","ror":"https://ror.org/03a8rwx10","country_code":"ID","type":"education","lineage":["https://openalex.org/I167587658"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Zainal Zawir Simon","raw_affiliation_strings":["Universitas YARSI Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas YARSI Jakarta","institution_ids":["https://openalex.org/I167587658"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032742521","display_name":"Kanaya Lapae","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I167587658","display_name":"Yarsi University","ror":"https://ror.org/03a8rwx10","country_code":"ID","type":"education","lineage":["https://openalex.org/I167587658"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kanaya Lapae","raw_affiliation_strings":["Universitas YARSI Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas YARSI Jakarta","institution_ids":["https://openalex.org/I167587658"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I167587658"],"apc_list":null,"apc_paid":null,"fwci":0.6226,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.66111664,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"11","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8579000234603882,"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"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8579000234603882,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.14110000431537628,"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/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"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/audit-quality","display_name":"audit quality","score":0.8619999885559082},{"id":"https://openalex.org/keywords/auditor-tenure","display_name":"audit tenure","score":0.9919999837875366},{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.7879999876022339},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.9440000057220459},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.906000018119812},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7059999704360962},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9860000014305115}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.676800012588501},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6545000076293945},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5946999788284302},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5879999995231628},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5188999772071838},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4860000014305115},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.48590001463890076},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.4578999876976013},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.42149999737739563},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4189999997615814},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.4020000100135803},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.3601999878883362},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.29739999771118164},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.2621000111103058},{"id":"https://openalex.org/C129848803","wikidata":"https://www.wikidata.org/wiki/Q2564360","display_name":"Sample size determination","level":2,"score":0.25999999046325684}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.34308/eqien.v11i1.795","doi":"https://doi.org/10.34308/eqien.v11i1.795","is_oa":true,"landing_page_url":"https://doi.org/10.34308/eqien.v11i1.795","pdf_url":"https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/download/795/566","source":{"id":"https://openalex.org/S4210235874","display_name":"Eqien Jurnal Ekonomi dan Bisnis","issn_l":"2503-4413","issn":["2503-4413","2654-5837"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273946","host_organization_name":"STIE Dr Khez Muttaqien","host_organization_lineage":["https://openalex.org/I4405273946"],"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":"Eqien - Jurnal Ekonomi dan Bisnis","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.34308/eqien.v11i1.795","doi":"https://doi.org/10.34308/eqien.v11i1.795","is_oa":true,"landing_page_url":"https://doi.org/10.34308/eqien.v11i1.795","pdf_url":"https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/download/795/566","source":{"id":"https://openalex.org/S4210235874","display_name":"Eqien Jurnal Ekonomi dan Bisnis","issn_l":"2503-4413","issn":["2503-4413","2654-5837"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273946","host_organization_name":"STIE Dr Khez Muttaqien","host_organization_lineage":["https://openalex.org/I4405273946"],"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":"Eqien - Jurnal Ekonomi dan Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204008570.pdf","grobid_xml":"https://content.openalex.org/works/W7204008570.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3133548654","https://openalex.org/W2746680964","https://openalex.org/W4380610599","https://openalex.org/W4312089315","https://openalex.org/W4382894869","https://openalex.org/W3019210288","https://openalex.org/W4409918903","https://openalex.org/W3009074638","https://openalex.org/W7215867313","https://openalex.org/W7014503558"],"abstract_inverted_index":{"The":[0,57],"goal":[1],"of":[2,10,43,74,89,94,103,109],"this":[3],"study":[4],"was":[5],"to":[6,55,71],"investigate":[7],"the":[8,48,72,75,77,87,90,92,95,101,104,107,110],"effect":[9,85,99,114],"exam":[11],"duration,":[12],"audit":[13,21,96,116],"rotation,":[14],"KAP":[15],"size,":[16],"and":[17,29,68,83,106],"company":[18,111],"size":[19,108],"on":[20,47,86,100,115],"quality":[22,88,102],"empirically.":[23],"This":[24,39],"study's":[25,40],"methodology":[26],"is":[27,60],"quantitative,":[28],"it":[30],"employs":[31],"logistic":[32],"regression":[33],"statistics":[34],"from":[35,53],"SPSS":[36],"version":[37],"25.":[38],"population":[41],"consists":[42],"production":[44],"companies":[45],"listed":[46],"Indonesia":[49],"Stock":[50],"Exchange":[51],"(IDX)":[52],"2015":[54,67],"2017.":[56,69],"sample":[58],"count":[59],"80,":[61],"with":[62],"240":[63],"samples":[64],"collected":[65],"between":[66],"According":[70],"findings":[73],"investigation,":[76],"inspection":[78],"period":[79],"has":[80,97,112],"a":[81],"positive":[82],"significant":[84],"audit,":[91,105],"rotation":[93],"no":[98,113],"quality.":[117]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-08-23T00:00:00"}
