{"id":"https://openalex.org/W7218958013","doi":"https://doi.org/10.31004/joecy.v5i2.2073","title":"Ukuran KAP, Audit Tenure, Pergantian Auditor, Komite Audit, Listing Age, Dan Audit Report Lag","display_name":"Ukuran KAP, Audit Tenure, Pergantian Auditor, Komite Audit, Listing Age, Dan Audit Report Lag","publication_year":2025,"publication_date":"2025-07-16","ids":{"openalex":"https://openalex.org/W7218958013","doi":"https://doi.org/10.31004/joecy.v5i2.2073"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.joecy.org:article/2073","doi":"https://doi.org/10.31004/joecy.v5i2.2073","is_oa":true,"landing_page_url":"https://joecy.org/index.php/joecy/article/view/2073","pdf_url":"https://joecy.org/index.php/joecy/article/download/2073/1749","source":{"id":"https://openalex.org/S5407030088","display_name":"Journal of Innovative and Creativity (Joecy)","issn_l":"2776-771X","issn":["2776-771X","2962-570X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315283","host_organization_name":"Universitas Pahlawan Tuanku Tambusai","host_organization_lineage":["https://openalex.org/P4310315283"],"host_organization_lineage_names":["Universitas Pahlawan Tuanku Tambusai"],"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":"2962-570X","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://joecy.org/index.php/joecy/article/download/2073/1749","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062634225","display_name":"Radina Modjaningrat","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210159238","display_name":"Universitas Darma Persada","ror":"https://ror.org/04yntn793","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159238"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Modjaningrat, Radina","raw_affiliation_strings":["Universitas Darma Persada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Darma Persada","institution_ids":["https://openalex.org/I4210159238"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5089265096","display_name":"Syaiful Bahri","orcid":"https://orcid.org/0009-0008-4095-8180","observed_orcids":["https://orcid.org/0009-0008-4095-8180","https://orcid.org/0009-0007-5397-9856"]},"institutions":[{"id":"https://openalex.org/I4210158219","display_name":"Universitas Islam Majapahit","ror":"https://ror.org/05qjp8n74","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210158219"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bahri, Syaiful","raw_affiliation_strings":["Universitas Islam Majapahit"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Majapahit","institution_ids":["https://openalex.org/I4210158219"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.9984,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.69693717,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":null,"issue":null,"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":0.8945000171661377,"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":0.8945000171661377,"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":0.10379999876022339,"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":0.00039999998989515007,"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-delay","display_name":"audit delay","score":0.9520000219345093},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-tenure","display_name":"audit tenure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.996999979019165},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9940000176429749},{"id":"https://openalex.org/keywords/listing-age","display_name":"listing age","score":0.9800000190734863},{"id":"https://openalex.org/keywords/coal-mining-companies","display_name":"coal mining companies","score":0.9269999861717224},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.781000018119812}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8070999979972839},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7870000004768372},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.7782999873161316},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7724000215530396},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6632000207901001},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.6585999727249146},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.6218000054359436},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.6078000068664551},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.579800009727478},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5249999761581421},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.4593999981880188},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.4496000111103058},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.4474000036716461},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.415800005197525},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.40779998898506165},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.3991999924182892},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.390500009059906},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.2948000133037567},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.2906999886035919},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.2727000117301941}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.joecy.org:article/2073","doi":"https://doi.org/10.31004/joecy.v5i2.2073","is_oa":true,"landing_page_url":"https://joecy.org/index.php/joecy/article/view/2073","pdf_url":"https://joecy.org/index.php/joecy/article/download/2073/1749","source":{"id":"https://openalex.org/S5407030088","display_name":"Journal of Innovative and Creativity (Joecy)","issn_l":"2776-771X","issn":["2776-771X","2962-570X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315283","host_organization_name":"Universitas Pahlawan Tuanku Tambusai","host_organization_lineage":["https://openalex.org/P4310315283"],"host_organization_lineage_names":["Universitas Pahlawan Tuanku Tambusai"],"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":"2962-570X","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.joecy.org:article/2073","doi":"https://doi.org/10.31004/joecy.v5i2.2073","is_oa":true,"landing_page_url":"https://joecy.org/index.php/joecy/article/view/2073","pdf_url":"https://joecy.org/index.php/joecy/article/download/2073/1749","source":{"id":"https://openalex.org/S5407030088","display_name":"Journal of Innovative and Creativity (Joecy)","issn_l":"2776-771X","issn":["2776-771X","2962-570X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315283","host_organization_name":"Universitas Pahlawan Tuanku Tambusai","host_organization_lineage":["https://openalex.org/P4310315283"],"host_organization_lineage_names":["Universitas Pahlawan Tuanku Tambusai"],"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":"2962-570X","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218958013.pdf","grobid_xml":"https://content.openalex.org/works/W7218958013.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W1990317644","https://openalex.org/W2147733401","https://openalex.org/W2752617332","https://openalex.org/W2981079310","https://openalex.org/W2997748854","https://openalex.org/W3016267029","https://openalex.org/W3036076751","https://openalex.org/W4295196995","https://openalex.org/W4313319546","https://openalex.org/W4361207202","https://openalex.org/W4365799551","https://openalex.org/W4379438138","https://openalex.org/W4385786986","https://openalex.org/W4390592524","https://openalex.org/W4393209670","https://openalex.org/W4393243573","https://openalex.org/W4400333678","https://openalex.org/W4400890352","https://openalex.org/W4402140459","https://openalex.org/W4402365960","https://openalex.org/W4402453155","https://openalex.org/W4403912130","https://openalex.org/W4408086845"],"related_works":["https://openalex.org/W7221229694","https://openalex.org/W4414597868","https://openalex.org/W7166731690","https://openalex.org/W6986325991","https://openalex.org/W3113601973","https://openalex.org/W7171270283","https://openalex.org/W4406307911","https://openalex.org/W3199944649","https://openalex.org/W7153968855","https://openalex.org/W2435540779"],"abstract_inverted_index":{"The":[0,24,102,122],"study":[1,25],"aims":[2],"to":[3],"analyze":[4],"the":[5,32,89,130],"influence":[6],"of":[7,80,88,106,132],"audit":[8,11,15,21,42,45,49,54,65,72,100,108,111,123],"firm":[9,40],"size,":[10,41],"tenure,":[12,43],"auditor":[13],"turnover,":[14],"committee,":[16],"and":[17,44,62,69,93,97,104,115],"listing":[18,116],"age":[19,117],"on":[20,31],"report":[22,50],"lag.":[23],"examined":[26],"coal":[27],"mining":[28],"companies":[29,148],"listed":[30,147],"Indonesia":[33],"Stock":[34],"Exchange":[35],"(IDX)":[36],"in":[37],"2021-2023.":[38],"Audit":[39],"committee":[46,109],"negatively":[47],"affected":[48,128],"lag":[51],"(ARL).":[52],"Larger":[53],"firms":[55],"have":[56,84],"more":[57,63,70,98],"auditors,":[58],"better":[59,86],"trained":[60],"staff,":[61],"sophisticated":[64],"technology,":[66],"enabling":[67,95],"faster":[68,96,154],"efficient":[71,99],"completion.":[73,112],"Auditors":[74],"with":[75,82,140],"a":[76,85,133],"long":[77],"track":[78],"record":[79],"dealing":[81],"clients":[83],"understanding":[87],"company's":[90],"characteristics,":[91],"systems,":[92],"risks,":[94],"processes.":[101],"existence":[103],"effectiveness":[105],"an":[107],"accelerates":[110],"Auditor":[113],"turnover":[114],"do":[118,149],"not":[119,126,150],"affect":[120],"ARL.":[121],"process":[124],"is":[125],"significantly":[127],"by":[129],"appointment":[131],"new":[134],"auditor,":[135],"as":[136],"it":[137],"must":[138],"comply":[139],"Public":[141],"Accounting":[142],"Professional":[143],"Standards":[144],"(SPAP).":[145],"Older":[146],"always":[151],"complete":[152],"audits":[153],"than":[155],"newer":[156],"ones.":[157]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-04T00:00:00"}