{"id":"https://openalex.org/W7224100140","doi":"https://doi.org/10.58784/cfabr.519","title":"Accounting skills, auditor independence, and internal audit effectiveness: Evidence from a provincial inspectorate in Indonesia","display_name":"Accounting skills, auditor independence, and internal audit effectiveness: Evidence from a provincial inspectorate in Indonesia","publication_year":2026,"publication_date":"2026-10-28","ids":{"openalex":"https://openalex.org/W7224100140","doi":"https://doi.org/10.58784/cfabr.519"},"language":"en","primary_location":{"id":"doi:10.58784/cfabr.519","doi":"https://doi.org/10.58784/cfabr.519","is_oa":true,"landing_page_url":"https://doi.org/10.58784/cfabr.519","pdf_url":"https://jurnal.ywnr.org/index.php/cfabr/article/download/519/454","source":{"id":"https://openalex.org/S4387287312","display_name":"The Contrarian Finance Accounting and Business Research","issn_l":"2963-9743","issn":["2963-9743","2986-190X"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Contrarian : Finance, Accounting, and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.ywnr.org/index.php/cfabr/article/download/519/454","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160037954","display_name":"Givendro Vilio Carter Katemung","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Givendro Vilio Carter Katemung","raw_affiliation_strings":["Sam Ratulangi University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sam Ratulangi University","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060943558","display_name":"Agus T. Poputra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agus T. Poputra","raw_affiliation_strings":["Sam Ratulangi University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sam Ratulangi University","institution_ids":["https://openalex.org/I55214057"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I55214057"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89323373,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"2","first_page":"380","last_page":"390"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.48579999804496765,"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":0.48579999804496765,"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":0.4832000136375427,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.012299999594688416,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"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/internal-audit-effectiveness","display_name":"internal audit effectiveness","score":0.9909999966621399},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8220000267028809},{"id":"https://openalex.org/keywords/accounting-skills","display_name":"accounting skills","score":0.8610000014305115},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.8610000014305115},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.765999972820282},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.578000009059906},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.6759999990463257},{"id":"https://openalex.org/keywords/stewardship-theory","display_name":"stewardship theory","score":1.0},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7250000238418579}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8479999899864197},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7893999814987183},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.650600016117096},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6018999814987183},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5425000190734863},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.5055000185966492},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.48089998960494995},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4553000032901764},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.44440001249313354},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.414900004863739},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.39430001378059387},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.3935000002384186},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.39100000262260437},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.3828999996185303},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.37700000405311584},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.37400001287460327},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.36000001430511475},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.3564999997615814},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.3555000126361847},{"id":"https://openalex.org/C105776082","wikidata":"https://www.wikidata.org/wiki/Q617473","display_name":"Likert scale","level":2,"score":0.3427000045776367},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.3416000008583069},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.3287999927997589},{"id":"https://openalex.org/C2777950569","wikidata":"https://www.wikidata.org/wiki/Q17021836","display_name":"Stewardship (theology)","level":3,"score":0.29840001463890076},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.2939000129699707},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2793999910354614},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.26989999413490295},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.26910001039505005},{"id":"https://openalex.org/C96865113","wikidata":"https://www.wikidata.org/wiki/Q2946816","display_name":"Certificate","level":2,"score":0.25429999828338623},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.25380000472068787}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.58784/cfabr.519","doi":"https://doi.org/10.58784/cfabr.519","is_oa":true,"landing_page_url":"https://doi.org/10.58784/cfabr.519","pdf_url":"https://jurnal.ywnr.org/index.php/cfabr/article/download/519/454","source":{"id":"https://openalex.org/S4387287312","display_name":"The Contrarian Finance Accounting and Business Research","issn_l":"2963-9743","issn":["2963-9743","2986-190X"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Contrarian : Finance, Accounting, and Business Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.58784/cfabr.519","doi":"https://doi.org/10.58784/cfabr.519","is_oa":true,"landing_page_url":"https://doi.org/10.58784/cfabr.519","pdf_url":"https://jurnal.ywnr.org/index.php/cfabr/article/download/519/454","source":{"id":"https://openalex.org/S4387287312","display_name":"The Contrarian Finance Accounting and Business Research","issn_l":"2963-9743","issn":["2963-9743","2986-190X"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Contrarian : Finance, Accounting, and Business Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224100140.pdf","grobid_xml":"https://content.openalex.org/works/W7224100140.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W1807045518","https://openalex.org/W2045427766","https://openalex.org/W2752617332","https://openalex.org/W2954216809","https://openalex.org/W3064624533","https://openalex.org/W4280619130","https://openalex.org/W4380790065","https://openalex.org/W4385392453","https://openalex.org/W4385507393","https://openalex.org/W4387347650","https://openalex.org/W4393242732","https://openalex.org/W4402116832","https://openalex.org/W4409378254","https://openalex.org/W4411380021","https://openalex.org/W4413739870","https://openalex.org/W4417186592"],"related_works":["https://openalex.org/W7166677683","https://openalex.org/W7164148804","https://openalex.org/W2800335032","https://openalex.org/W4388918332","https://openalex.org/W3196310598","https://openalex.org/W4402022901","https://openalex.org/W4396663195","https://openalex.org/W4395481017","https://openalex.org/W4389067248","https://openalex.org/W2758577936"],"abstract_inverted_index":{"Weak":[0],"internal":[1,16,36,43,71,106],"control":[2],"and":[3,27,40,96,102,109,123,148,171,195],"recurring":[4],"audit":[5,17,44,107,134],"findings":[6,161],"in":[7,19,133],"Indonesian":[8],"local":[9],"governments":[10],"raise":[11],"questions":[12],"about":[13],"how":[14],"effective":[15],"is":[18,119],"the":[20,33,47,74,120,124,131,164,184],"public":[21],"sector.":[22],"Drawing":[23],"on":[24,42,63,105,192],"agency":[25],"theory":[26],"stewardship":[28],"theory,":[29],"this":[30],"study":[31,137],"examines":[32],"effect":[34,104],"of":[35,50,73,130],"auditors\u2019":[37],"accounting":[38,94,141],"skills":[39,95],"independence":[41,97],"effectiveness":[45],"at":[46],"Regional":[48],"Inspectorate":[49,165],"North":[51],"Sulawesi":[52],"Province.":[53],"An":[54],"explanatory":[55],"quantitative":[56],"design":[57],"was":[58],"applied,":[59],"using":[60],"a":[61,64,100,115,127,153,188],"questionnaire":[62],"four-point":[65],"Likert":[66],"scale":[67],"distributed":[68],"to":[69],"all":[70],"auditors":[72,173,197],"Government":[75],"Internal":[76],"Supervisory":[77],"Apparatus":[78],"(total":[79],"sampling);":[80],"63":[81],"usable":[82],"responses":[83],"were":[84],"analyzed":[85],"with":[86,181],"multiple":[87],"linear":[88],"regression.":[89],"The":[90,160,176],"results":[91,177],"show":[92],"that":[93,110,163],"each":[98],"have":[99,114],"positive":[101],"significant":[103,116],"effectiveness,":[108],"both":[111],"variables":[112],"jointly":[113],"effect.":[117],"Independence":[118],"stronger":[121],"predictor,":[122],"model":[125],"explains":[126],"substantial":[128],"share":[129],"variation":[132],"effectiveness.":[135],"This":[136],"contributes":[138],"by":[139,149],"isolating":[140],"skills,":[142],"rather":[143],"than":[144],"general":[145],"auditor":[146],"competence,":[147],"providing":[150],"evidence":[151],"from":[152,174,187],"provincial":[154],"inspectorate,":[155],"where":[156],"research":[157],"remains":[158],"scarce.":[159],"imply":[162],"should":[166,178],"strengthen":[167],"accounting-specific":[168],"competency":[169],"development":[170],"protect":[172],"intervention.":[175],"be":[179],"read":[180],"caution":[182],"because":[183],"data":[185],"come":[186],"single":[189],"institution,":[190],"rely":[191],"respondents\u2019":[193],"perceptions,":[194],"exclude":[196],"who":[198],"did":[199],"not":[200],"respond.":[201]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-29T00:00:00"}