{"id":"https://openalex.org/W72583371","doi":null,"title":"PENGARUH ORIENTASI ETIS DAN BUDAYA JAWA TERHADAP PERILAKU ETIS AUDITOR","display_name":"PENGARUH ORIENTASI ETIS DAN BUDAYA JAWA TERHADAP PERILAKU ETIS AUDITOR","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W72583371","mag":"72583371"},"language":"id","primary_location":{"id":"mag:72583371","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/35158/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067410219","display_name":"Audry Leiwakabessy","orcid":"https://orcid.org/0009-0005-0326-2086","observed_orcids":["https://orcid.org/0009-0005-0326-2086"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Audry Leiwakabessy","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5067410219"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"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/T11058","display_name":"Ethics in Business and Education","score":0.9448000192642212,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T11058","display_name":"Ethics in Business and Education","score":0.9448000192642212,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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":0.03909999877214432,"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":0.010900000110268593,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-professional-ethics","display_name":"auditor ethics","score":0.8840000033378601},{"id":"https://openalex.org/keywords/moral-orientation","display_name":"ethical orientation","score":0.9800000190734863},{"id":"https://openalex.org/keywords/javanese-culture","display_name":"Javanese culture","score":0.8740000128746033},{"id":"https://openalex.org/keywords/idealism","display_name":"idealism","score":0.9549999833106995},{"id":"https://openalex.org/keywords/relativism","display_name":"relativism","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-firms","display_name":"accounting firms","score":0.8320000171661377},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7791320085525513},{"id":"https://openalex.org/C517673595","wikidata":"https://www.wikidata.org/wiki/Q33442","display_name":"Idealism","level":2,"score":0.5934624671936035},{"id":"https://openalex.org/C185305159","wikidata":"https://www.wikidata.org/wiki/Q83188","display_name":"Relativism","level":2,"score":0.584077000617981},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5238932371139526},{"id":"https://openalex.org/C2776640315","wikidata":"https://www.wikidata.org/wiki/Q7315941","display_name":"Respondent","level":2,"score":0.4985790252685547},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4763627052307129},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.450120747089386},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4493940472602844},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4323517084121704},{"id":"https://openalex.org/C179972433","wikidata":"https://www.wikidata.org/wiki/Q741550","display_name":"Cultural relativism","level":3,"score":0.4117884635925293},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3590092062950134},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3387121260166168},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2561163902282715},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1763571798801422},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.15205645561218262},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.11942979693412781},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.08619946241378784},{"id":"https://openalex.org/C169437150","wikidata":"https://www.wikidata.org/wiki/Q8458","display_name":"Human rights","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:72583371","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/35158/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2978089573","https://openalex.org/W68576388","https://openalex.org/W3119957699","https://openalex.org/W1607627348","https://openalex.org/W7217406418","https://openalex.org/W1826257387","https://openalex.org/W2921201154","https://openalex.org/W2576022800","https://openalex.org/W7215786907","https://openalex.org/W2605786068"],"abstract_inverted_index":{"Auditors":[0],"are":[1],"required":[2],"to":[3,19,72],"know,":[4],"underst":[5],"and":[6,46,81,107],"apply":[7],"ethical":[8,21,43,50,113,123],"principles":[9],"in":[10,30,63],"performing":[11],"their":[12],"pro-ressional":[13],"works.":[14],"The":[15,102],"ability":[16],"of":[17,42,52,55,60,115,125],"auditors":[18,59,78,83,126],"understand":[20],"issues":[22],"is":[23,36],"also":[24],"influenced":[25,111,121],"by":[26,68],"the":[27,40,86,112,122],"cultural":[28],"environment":[29],"which":[31],"they":[32],"five.":[33],"This":[34,74],"research":[35,75],"aimed":[37],"at":[38,85],"analysing":[39],"effect":[41],"orientation":[44],"(idealisme-relativisme)":[45],"Javanese":[47,108],"culture":[48,109],"on":[49],"behavior":[51,114,124],"auditors.":[53,116],"Population":[54],"this":[56],"reseacrh":[57],"were":[58,89],"accounting":[61,87],"firms":[62,88],"Semarang.":[64],"Data":[65,95],"was":[66,97],"gathered":[67],"using":[69,99],"questionairres":[70],"sent":[71],"respondent.":[73],"used":[76],"60":[77],"as":[79,91],"respondents":[80,92],"all":[82],"working":[84],"chosen":[90],"(sensus":[93],"method).":[94],"then":[96],"analysed":[98],"regression":[100],"model.":[101],"findings":[103],"showed":[104],"that":[105],"idealism":[106],"positively":[110],"However.":[117],"relativism":[118],"didnot":[119],"significantly":[120],".":[127]},"counts_by_year":[{"year":2020,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2016-06-24T00:00:00"}