{"id":"https://openalex.org/W7220162005","doi":null,"title":"Kualitas Hasil Audit di Kantor Akuntan Publik Surabaya ditinjau dari Kompetensi, Independensi dan Objektivitas Auditor","display_name":"Kualitas Hasil Audit di Kantor Akuntan Publik Surabaya ditinjau dari Kompetensi, Independensi dan Objektivitas Auditor","publication_year":2024,"publication_date":"2024-03-18","ids":{"openalex":"https://openalex.org/W7220162005"},"language":"en","primary_location":{"id":"pmh:oai:ejurnal.kampusakademik.co.id:article/1098","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/1098","pdf_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/download/1098/982","source":{"id":"https://openalex.org/S4389157580","display_name":"JURNAL ILMIAH EKONOMI DAN MANAJEMEN","issn_l":"3025-7859","issn":["3025-7859","3025-7972"],"is_oa":true,"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":"10.61722/jiem.v2i3","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/download/1098/982","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156885545","display_name":"Kiki Lindah Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2800024422","display_name":"Universitas Wijaya Putra","ror":"https://ror.org/0380hzw75","country_code":"ID","type":"education","lineage":["https://openalex.org/I2800024422"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kiki Lindah Sari","raw_affiliation_strings":["Universitas Wijaya Putra Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Wijaya Putra Surabaya","institution_ids":["https://openalex.org/I2800024422"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5115636285","display_name":"Vinta Tiara Ayu Pramono","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2800024422","display_name":"Universitas Wijaya Putra","ror":"https://ror.org/0380hzw75","country_code":"ID","type":"education","lineage":["https://openalex.org/I2800024422"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Vinta Tiara Ayu Pramono","raw_affiliation_strings":["Universitas Wijaya Putra Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Wijaya Putra Surabaya","institution_ids":["https://openalex.org/I2800024422"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5157039151","display_name":"Andy Iswoyo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2800024422","display_name":"Universitas Wijaya Putra","ror":"https://ror.org/0380hzw75","country_code":"ID","type":"education","lineage":["https://openalex.org/I2800024422"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andy Iswoyo","raw_affiliation_strings":["Universitas Wijaya Putra Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Wijaya Putra Surabaya","institution_ids":["https://openalex.org/I2800024422"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2800024422"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.53358432,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.6786999702453613,"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":0.6786999702453613,"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":0.3149000108242035,"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/T13509","display_name":"Accounting and Financial Management","score":0.004000000189989805,"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":0.9639999866485596},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.9850000143051147},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9990000128746033},{"id":"https://openalex.org/keywords/auditor-objectivity","display_name":"auditor objectivity","score":0.996999979019165},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.9879999756813049},{"id":"https://openalex.org/keywords/surabaya","display_name":"Surabaya","score":0.6980000138282776}],"concepts":[{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.7871999740600586},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.714900016784668},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6147000193595886},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5878000259399414},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.567799985408783},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.531499981880188},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5177000164985657},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4634999930858612},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.42899999022483826},{"id":"https://openalex.org/C2779318504","wikidata":"https://www.wikidata.org/wiki/Q1438035","display_name":"Research design","level":2,"score":0.3749000132083893},{"id":"https://openalex.org/C2983515908","wikidata":"https://www.wikidata.org/wiki/Q42240","display_name":"Research method","level":2,"score":0.3467000126838684},{"id":"https://openalex.org/C129454956","wikidata":"https://www.wikidata.org/wiki/Q1402508","display_name":"Field research","level":2,"score":0.322299987077713},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.3190999925136566},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2833999991416931},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.27950000762939453},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.2786000072956085},{"id":"https://openalex.org/C3020038283","wikidata":"https://www.wikidata.org/wiki/Q42848","display_name":"Research data","level":3,"score":0.27810001373291016},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2599000036716461}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ejurnal.kampusakademik.co.id:article/1098","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/1098","pdf_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/download/1098/982","source":{"id":"https://openalex.org/S4389157580","display_name":"JURNAL ILMIAH EKONOMI DAN MANAJEMEN","issn_l":"3025-7859","issn":["3025-7859","3025-7972"],"is_oa":true,"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":"10.61722/jiem.v2i3","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ejurnal.kampusakademik.co.id:article/1098","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/view/1098","pdf_url":"https://ejurnal.kampusakademik.co.id/index.php/jiem/article/download/1098/982","source":{"id":"https://openalex.org/S4389157580","display_name":"JURNAL ILMIAH EKONOMI DAN MANAJEMEN","issn_l":"3025-7859","issn":["3025-7859","3025-7972"],"is_oa":true,"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":"10.61722/jiem.v2i3","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220162005.pdf","grobid_xml":"https://content.openalex.org/works/W7220162005.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2978155207","https://openalex.org/W7005050436","https://openalex.org/W2771568636","https://openalex.org/W4407992401","https://openalex.org/W7042120498","https://openalex.org/W1847063729","https://openalex.org/W1224690410","https://openalex.org/W7066586573","https://openalex.org/W7070404653","https://openalex.org/W1848468626"],"abstract_inverted_index":{"The":[0,123,154,168],"Effect":[1],"of":[2,11,24,33,38,51,89,100,125,206,226,233,253],"Competence,":[3],"Independence":[4],"and":[5,36,144,177,216,243],"Objectivity":[6],"Auditor":[7],"on":[8,203,223,250],"the":[9,17,31,39,49,59,83,98,145,166,178,204,207,224,231,234,251],"Quality":[10],"Audit":[12],"Results":[13],"(Case":[14],"Study":[15],"at":[16,119],"Surabaya":[18,40,133],"City":[19],"Public":[20,41,120,129],"Accountant":[21],"Office).The":[22],"purpose":[23],"this":[25,62,126,149,157,172],"study,":[26],"among":[27],"others,":[28],"to":[29,80,93,115],"determine":[30],"effect":[32,222,249],"competence,":[34,214,241],"independence,":[35,215,242],"objectivity":[37,217,244],"Accounting":[42,121,130],"Firm":[43],"auditors":[44,116],"partially":[45,218],"or":[46],"simultaneously":[47,245],"affect":[48],"quality":[50,225,252],"audit":[52,227,254],"results.The":[53],"data":[54,73,96,109,170,179],"collection":[55],"technique":[56,111,146],"used":[57,147,182],"by":[58,74,112],"author":[60],"in":[61,132,148,156,165,171],"study":[63,127,158,173],"is":[64,71,107,128,151,211,238],"a":[65,103,108,175,220,247],"Field":[66,69],"Research":[67,70],"technique.":[68],"collecting":[72],"conducting":[75],"field":[76],"surveys":[77],"that":[78,213,240],"have":[79,219,246],"do":[81],"with":[82,162],"problem":[84],"being":[85],"studied.":[86],"This":[87,139],"type":[88],"research":[90,104,140,143,150],"was":[91,159,174,183,188],"conducted":[92],"obtain":[94],"primary":[95],"through":[97],"distribution":[99],"questionnaires":[101],"as":[102,134,136],"instrument.":[105],"Questionnaire":[106],"processing":[110],"distributing":[113],"questions":[114],"who":[117],"work":[118],"Firms.":[122],"population":[124],"Firms":[131],"many":[135],"43":[137,160],"KAP.":[138],"includes":[141],"quantitative":[142],"purposive":[152],"sampling.":[153],"sample":[155],"KAP":[161],"54":[163],"samples":[164],"study.":[167],"secondary":[169],"questionnaire":[176],"analysis":[180,186],"method":[181],"linear":[184],"regression":[185],"which":[187],"processed":[189],"using":[190],"SPSS":[191],"20.0":[192],"for":[193,197],"Windows":[194],"(Statistics":[195],"Program":[196],"Social":[198],"Sciences":[199],"version":[200],"20.0).":[201],"Based":[202],"results":[205,232],"t":[208],"test,":[209,236],"it":[210,237],"known":[212,239],"significant":[221,248],"results.":[228,255],"Meanwhile,":[229],"from":[230],"F":[235]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2026-10-05T00:00:00"}