{"id":"https://openalex.org/W82510056","doi":"https://doi.org/10.55916/jsar.v11i3.61","title":"Pengaruh Penerapan Good Corporate Governance Terhadap Kualitas Laporan Keuangan","display_name":"Pengaruh Penerapan Good Corporate Governance Terhadap Kualitas Laporan Keuangan","publication_year":2022,"publication_date":"2022-04-21","ids":{"openalex":"https://openalex.org/W82510056","doi":"https://doi.org/10.55916/jsar.v11i3.61","mag":"82510056"},"language":"id","primary_location":{"id":"doi:10.55916/jsar.v11i3.61","doi":"https://doi.org/10.55916/jsar.v11i3.61","is_oa":true,"landing_page_url":"https://doi.org/10.55916/jsar.v11i3.61","pdf_url":null,"source":{"id":"https://openalex.org/S4387280481","display_name":"STAR","issn_l":"1693-4482","issn":["1693-4482"],"is_oa":false,"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-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"STAR","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://doi.org/10.55916/jsar.v11i3.61","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057619251","display_name":"R. Ait Novatiani","orcid":"https://orcid.org/0000-0002-3780-7989","observed_orcids":["https://orcid.org/0000-0002-3780-7989"]},"institutions":[{"id":"https://openalex.org/I4210167078","display_name":"Universitas Widyatama","ror":"https://ror.org/05v27w196","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210167078"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"R. Ait Novatiani","raw_affiliation_strings":["Universitas Widyatama"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widyatama","institution_ids":["https://openalex.org/I4210167078"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090854827","display_name":"Andily Aprilia SP","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210167078","display_name":"Universitas Widyatama","ror":"https://ror.org/05v27w196","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210167078"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andily Aprilia SP","raw_affiliation_strings":["Universitas Widyatama"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widyatama","institution_ids":["https://openalex.org/I4210167078"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210167078"],"apc_list":null,"apc_paid":null,"fwci":0.4118,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.6799631,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"11","issue":"3","first_page":"35","last_page":"35"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9897000193595886,"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":0.9897000193595886,"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":0.004800000227987766,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.0019000000320374966,"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/good-corporate-governance","display_name":"good corporate governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.7940000295639038},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.7699999809265137},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.43799999356269836},{"id":"https://openalex.org/keywords/cash-flow","display_name":"cash flow","score":0.7870000004768372},{"id":"https://openalex.org/keywords/financial-statement-users","display_name":"financial statement users","score":0.4569999873638153},{"id":"https://openalex.org/keywords/telecommunications-companies","display_name":"telecommunications companies","score":0.503000020980835},{"id":"https://openalex.org/keywords/postal-company","display_name":"postal company","score":0.5659999847412109},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.6570000052452087}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7034460306167603},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.4706767201423645},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44396787881851196}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55916/jsar.v11i3.61","doi":"https://doi.org/10.55916/jsar.v11i3.61","is_oa":true,"landing_page_url":"https://doi.org/10.55916/jsar.v11i3.61","pdf_url":null,"source":{"id":"https://openalex.org/S4387280481","display_name":"STAR","issn_l":"1693-4482","issn":["1693-4482"],"is_oa":false,"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-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"STAR","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55916/jsar.v11i3.61","doi":"https://doi.org/10.55916/jsar.v11i3.61","is_oa":true,"landing_page_url":"https://doi.org/10.55916/jsar.v11i3.61","pdf_url":null,"source":{"id":"https://openalex.org/S4387280481","display_name":"STAR","issn_l":"1693-4482","issn":["1693-4482"],"is_oa":false,"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-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"STAR","raw_type":"journal-article"},"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/W3082564073","https://openalex.org/W7162297689","https://openalex.org/W7051842887","https://openalex.org/W2279196361","https://openalex.org/W3027115911","https://openalex.org/W7219237274","https://openalex.org/W3127324601","https://openalex.org/W7067343383","https://openalex.org/W2410178209","https://openalex.org/W2944699002"],"abstract_inverted_index":{"Tujuan":[0],"laporan":[1,22,30,35,57,69],"keuangan":[2,10,31,36,70,99],"adalah":[3,78,85,117],"memberikan":[4],"informasi":[5],"mengenai":[6],"posisi":[7],"keuangan,":[8,58],"kinerja":[9],"dan":[11,59,108,129],"arus":[12],"kas":[13],"entitas":[14],"yang":[15,32,74,83,93,112],"bermanfaat":[16],"bagi":[17],"sebagian":[18],"besar":[19],"kalangan":[20],"pengguna":[21],"dalam":[23,76,114,141],"pembuatan":[24],"keputusan":[25],"ekonomi,":[26],"untuk":[27,48,54,60],"itu":[28],"diperlukan":[29,39],"berkualitas.":[33],"Agar":[34],"berkualitas":[37],"maka":[38],"adanya":[40],"penerapan":[41,50,63,137],"good":[42,51,64,138],"corporate":[43,52,65,139],"governance.":[44],"Penelitian":[45],"ini":[46,116],"bertujuan":[47],"mengetahui":[49,55,61],"governance,":[53],"kualitas":[56,68],"pengaruh":[62],"governance":[66,140],"terhadap":[67],".":[71],"Metode":[72],"penelitian":[73,77,115,134],"digunakan":[75,84,113],"explanatory.":[79],"Teknik":[80],"pengambilan":[81],"sampel":[82],"probability":[86],"sampling":[87,92],"dengan":[88],"metode":[89],"simple":[90],"random":[91],"berjumlah":[94],"67":[95],"karyawan":[96],"di":[97],"bagian":[98],"pada":[100],"PT.":[101,105,109],"Telekomunikasi":[102],"Indonesia":[103],"Tbk,":[104],"Pos":[106],"Indonesia,":[107],"Taspen.":[110],"Analisis":[111],"analisis":[118],"koefisien":[119,130],"korelasi":[120],"pearson,":[121],"regresi":[122],"linear":[123],"sederhana,":[124],"uji":[125],"hipotesis":[126],"(uji":[127],"t)":[128],"determinasi.":[131],"Berdasarkan":[132],"hasil":[133],"menunjukan":[135],"bahwa":[136],"kategori":[142],"sangat":[143],"baik":[144],",":[145],"kualita":[146]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}
