id	sid	eid	entity	type
agb-376	1	1	26(2	DATE
agb-376	1	2	122	CARDINAL
agb-376	2	1	2024	CARDINAL
agb-376	2	2	indonesian plc	ORG
agb-376	2	3	medan area	GPE
agb-376	2	4	medan	GPE
agb-376	2	5	sumatera utara	PERSON
agb-376	2	6	indonesia	GPE
agb-376	2	7	jenny morasa	PERSON
agb-376	2	8	sam ratulangi	PERSON
agb-376	2	9	manado	GPE
agb-376	2	10	indonesia	GPE
agb-376	2	11	jennymorasa@unsrat.ac.id yenni samri juliati nasution	PERSON
agb-376	2	12	islam negeri sumatera utara	ORG
agb-376	2	13	medan	GPE
agb-376	2	14	indonesia	GPE
agb-376	3	1	manrejo universitas	PERSON
agb-376	3	2	jakarta raya	GPE
agb-376	3	3	jakarta	GPE
agb-376	3	4	indonesia	GPE
agb-376	3	5	arfan	PERSON
agb-376	3	6	negeri medan	PERSON
agb-376	3	7	medan	GPE
agb-376	3	8	indonesia	GPE
agb-376	5	1	indonesia	GPE
agb-376	7	1	chosen plcs	ORG
agb-376	7	2	spss-amos	ORG
agb-376	12	1	indonesian	NORP
agb-376	13	1	indonesia	GPE
agb-376	16	1	indonesian	NORP
agb-376	19	1	goodson, & stefaniak	ORG
agb-376	19	2	2024	CARDINAL
agb-376	20	1	2020	DATE
agb-376	21	1	indonesian	NORP
agb-376	23	1	2023	CARDINAL
agb-376	25	1	bhavani, & amponsah	ORG
agb-376	25	2	2020	DATE
agb-376	25	3	indonesian	NORP
agb-376	27	1	mehrpouya & salles-djelic	ORG
agb-376	27	2	2019	DATE
agb-376	28	1	indonesia	GPE
agb-376	30	1	buallay & al-ajmi	ORG
agb-376	30	2	2020	DATE
agb-376	31	1	2022	CARDINAL
agb-376	32	1	https://orcid.org/0009-0000-2711-4882 mailto:arfanikhsan@unimed.ac.id agbioforum	PERSON
agb-376	32	2	26(2	CARDINAL
agb-376	32	3	2024	CARDINAL
agb-376	32	4	123	CARDINAL
agb-376	34	1	ndaba	GPE
agb-376	34	2	2021	CARDINAL
agb-376	37	1	saeed et al	PERSON
agb-376	38	1	2022	CARDINAL
agb-376	39	1	indonesian plcs'	ORG
agb-376	42	1	indonesian	NORP
agb-376	47	1	et al	PERSON
agb-376	48	1	2024	CARDINAL
agb-376	49	1	van nieuw	PERSON
agb-376	49	2	2022	CARDINAL
agb-376	52	1	2023	CARDINAL
agb-376	56	1	kelly &	ORG
agb-376	56	2	2025	CARDINAL
agb-376	58	1	malagila et	PERSON
agb-376	58	2	2020	DATE
agb-376	62	1	tessema & abou-el-sood	ORG
agb-376	62	2	2023	CARDINAL
agb-376	64	1	indonesia	GPE
agb-376	67	1	2024	CARDINAL
agb-376	69	1	mehrpouya & salles-djelic	ORG
agb-376	69	2	2019	DATE
agb-376	72	1	kavadis & thomsen	ORG
agb-376	72	2	2023	CARDINAL
agb-376	75	1	26(2	CARDINAL
agb-376	75	2	2024	CARDINAL
agb-376	75	3	124	CARDINAL
agb-376	77	1	cameran et al	PERSON
agb-376	78	1	2022	CARDINAL
agb-376	80	1	raweh et al	PERSON
agb-376	81	1	2021	CARDINAL
agb-376	87	1	lin & yen	ORG
agb-376	87	2	2022	CARDINAL
agb-376	89	1	ndaba et al	PERSON
agb-376	89	2	2021	CARDINAL
agb-376	90	1	2023	CARDINAL
agb-376	97	1	tsouknidis	PERSON
agb-376	97	2	2019	DATE
agb-376	99	1	ruiz-barbadillo & martínez-ferrero	ORG
agb-376	99	2	2020	DATE
agb-376	103	1	2019	DATE
agb-376	104	1	h6	ORG
agb-376	105	1	indonesia	GPE
agb-376	107	1	four	CARDINAL
agb-376	107	2	rapley	GPE
agb-376	107	3	robertson, & smith	ORG
agb-376	107	4	2021	DATE
agb-376	107	5	six	CARDINAL
agb-376	107	6	gwala & nomlala	ORG
agb-376	107	7	2021	DATE
agb-376	107	8	five	CARDINAL
agb-376	107	9	2022	CARDINAL
agb-376	107	10	five	CARDINAL
agb-376	107	11	albawwat & frijat	ORG
agb-376	107	12	2021	DATE
agb-376	107	13	four	CARDINAL
agb-376	107	14	hussain	GPE
agb-376	107	15	rasheed, & rehman	ORG
agb-376	107	16	2024	DATE
agb-376	110	1	602	CARDINAL
agb-376	110	2	357	CARDINAL
agb-376	110	3	approximately 59.30%	PERCENT
agb-376	111	1	spss-amos	ORG
agb-376	111	2	howard, & nitzl	ORG
agb-376	111	3	2020	DATE
agb-376	112	1	three	CARDINAL
agb-376	112	2	1	CARDINAL
agb-376	112	3	1	CARDINAL
agb-376	113	1	26(2	CARDINAL
agb-376	113	2	2024	CARDINAL
agb-376	113	3	125	CARDINAL
agb-376	114	1	ave	ORG
agb-376	114	2	0.50	CARDINAL
agb-376	115	1	0.70	CARDINAL
agb-376	116	1	asv	PERSON
agb-376	117	1	1	CARDINAL
agb-376	118	1	1	CARDINAL
agb-376	119	1	msv asv	PERSON
agb-376	119	2	0.649 0.866	MONEY
agb-376	119	3	0.517	MONEY
agb-376	119	4	0.269 ar2	PRODUCT
agb-376	119	5	0.624	CARDINAL
agb-376	119	6	0.620	CARDINAL
agb-376	119	7	0.675	CARDINAL
agb-376	119	8	0.992 ar6	QUANTITY
agb-376	119	9	0.980	CARDINAL
agb-376	119	10	io2	ORG
agb-376	119	11	0.624	CARDINAL
agb-376	119	12	0.523	CARDINAL
agb-376	119	13	sg1	PRODUCT
agb-376	119	14	0.750 0.841	MONEY
agb-376	119	15	0.625	CARDINAL
agb-376	119	16	0.619	CARDINAL
agb-376	119	17	aq1	ORG
agb-376	119	18	0.979 0.789 0.585	MONEY
agb-376	119	19	0.884 aq3	MONEY
agb-376	119	20	0.655	CARDINAL
agb-376	119	21	0.583	CARDINAL
agb-376	119	22	0.814	CARDINAL
agb-376	122	1	2	CARDINAL
agb-376	122	2	2	CARDINAL
agb-376	123	1	aq ar io sg	PERSON
agb-376	123	2	0.314 0.774	CARDINAL
agb-376	123	3	0.477	CARDINAL
agb-376	123	4	0.577	MONEY
agb-376	123	5	0.482	CARDINAL
agb-376	123	6	0.806	CARDINAL
agb-376	123	7	2	CARDINAL
agb-376	124	1	26(2	CARDINAL
agb-376	124	2	2024	CARDINAL
agb-376	124	3	126	CARDINAL
agb-376	125	1	indonesia	GPE
agb-376	127	1	3	CARDINAL
agb-376	127	2	3	CARDINAL
agb-376	129	1	0.005	CARDINAL
agb-376	129	2	4.760	MONEY
agb-376	129	3	0.040	MONEY
agb-376	129	4	0.206	CARDINAL
agb-376	129	5	0.285	CARDINAL
agb-376	129	6	0.309 0.043 7.116 0.000	QUANTITY
agb-376	130	1	plcs	ORG
agb-376	130	2	indonesia	GPE
agb-376	131	1	h4	ORG
agb-376	131	2	h6	ORG
agb-376	132	1	4	CARDINAL
agb-376	132	2	4	CARDINAL
agb-376	134	1	0.110 0.009 0.027 0.000	MONEY
agb-376	134	2	3	CARDINAL
agb-376	135	1	indonesian	NORP
agb-376	140	1	lin & yen	ORG
agb-376	140	2	2022	CARDINAL
agb-376	141	1	kamarudin	ORG
agb-376	141	2	wan ismail	PERSON
agb-376	141	3	2022	CARDINAL
agb-376	142	1	indonesian	NORP
agb-376	145	1	2020	DATE
agb-376	146	1	tessema & abou-el-sood	ORG
agb-376	146	2	2023	CARDINAL
agb-376	146	3	26(2	CARDINAL
agb-376	146	4	2024	CARDINAL
agb-376	146	5	127	CARDINAL
agb-376	147	1	indonesia	GPE
agb-376	150	1	huang	PERSON
agb-376	150	2	2019	DATE
agb-376	151	1	kavadis & thomsen	ORG
agb-376	151	2	2023	CARDINAL
agb-376	152	1	indonesian	NORP
agb-376	155	1	kumar	PERSON
agb-376	155	2	2024	DATE
agb-376	156	1	brooks, gill, & wong-on-wing	ORG
agb-376	156	2	2019	DATE
agb-376	157	1	indonesian	NORP
agb-376	161	1	2020	DATE
agb-376	162	1	francis	PERSON
agb-376	162	2	2023	CARDINAL
agb-376	163	1	indonesian	NORP
agb-376	163	2	plcs	PRODUCT
agb-376	166	1	2021	CARDINAL
agb-376	167	1	ruiz-barbadillo & martínez-ferrero	ORG
agb-376	167	2	2020	DATE
agb-376	168	1	indonesia	GPE
agb-376	169	1	indonesian	NORP
agb-376	169	2	plcs	PRODUCT
agb-376	181	1	indonesian	NORP
agb-376	182	1	indonesian	NORP
agb-376	183	1	second	ORDINAL
agb-376	185	1	third	ORDINAL
agb-376	186	1	one	CARDINAL
agb-376	189	1	albawwat	ORG
agb-376	189	2	i., & frijat	ORG
agb-376	189	3	2021	CARDINAL
agb-376	191	1	7(4	CARDINAL
agb-376	191	2	755762	DATE
agb-376	192	1	brooks	PERSON
agb-376	192	2	l. z.	PERSON
agb-376	192	3	gill, s., & wong	ORG
agb-376	192	4	b.	PERSON
agb-376	192	5	2019	DATE
agb-376	193	1	26(2	CARDINAL
agb-376	193	2	2024	CARDINAL
agb-376	193	3	128	CARDINAL
agb-376	194	1	95	CARDINAL
agb-376	196	1	a., & al-ajmi	ORG
agb-376	196	2	j. (2020	ORG
agb-376	198	1	21(2	CARDINAL
agb-376	198	2	249	CARDINAL
agb-376	200	1	jaar-06-2018-0085	DATE
agb-376	200	2	m.	PERSON
agb-376	200	3	d., & francis	ORG
agb-376	200	4	j. r.	PERSON
agb-376	200	5	2022	CARDINAL
agb-376	202	1	751	CARDINAL
agb-376	204	1	1177/0148558x20953059	CARDINAL
agb-376	204	2	l., & malsch	ORG
agb-376	204	3	2020	DATE
agb-376	206	1	37(3	CARDINAL
agb-376	206	2	1333-1369	DATE
agb-376	207	1	o., & huang	ORG
agb-376	207	2	2019	DATE
agb-376	209	1	journal of business research	ORG
agb-376	209	2	105	CARDINAL
agb-376	209	3	61	CARDINAL
agb-376	211	1	2019.05.037 francis	PERSON
agb-376	211	2	j. r.	PERSON
agb-376	211	3	2023	CARDINAL
agb-376	213	1	british	NORP
agb-376	213	2	101167	DATE
agb-376	214	1	https://doi.org/10.1016/j.bar.2022.101167	GPE
agb-376	214	2	garcía	GPE
agb-376	214	3	a., & rojo-ramírez	ORG
agb-376	214	4	a. a.	PERSON
agb-376	214	5	2023	CARDINAL
agb-376	216	1	spanish journal of finance	ORG
agb-376	216	2	revista española de financiación	PERSON
agb-376	216	3	y contabilidad	PERSON
agb-376	216	4	52(3	CARDINAL
agb-376	216	5	317	CARDINAL
agb-376	218	1	m., & nomlala	ORG
agb-376	218	2	b. c.	PERSON
agb-376	218	3	2021	CARDINAL
agb-376	220	1	jurnal akuntansi dan	PERSON
agb-376	220	2	indonesia	GPE
agb-376	220	3	1-11	CARDINAL
agb-376	221	1	j. f.	PERSON
agb-376	221	2	howard	PERSON
agb-376	221	3	m. c., & nitzl	PERSON
agb-376	221	4	2020	DATE
agb-376	222	1	pls	NORP
agb-376	223	1	journal of business research	ORG
agb-376	223	2	109	CARDINAL
agb-376	223	3	101	CARDINAL
agb-376	226	1	org/10.1016/j.jbusres.2019.11.069	ORG
agb-376	226	2	hussain	GPE
agb-376	226	3	s.	GPE
agb-376	226	4	rasheed, a., & rehman	ORG
agb-376	226	5	s. u.	PERSON
agb-376	226	6	2024	CARDINAL
agb-376	228	1	kybernetes	PERSON
agb-376	228	2	53(11	DATE
agb-376	228	3	4678-4696	DATE
agb-376	229	1	s.	PERSON
agb-376	229	2	goodson	ORG
agb-376	229	3	b. m.	PERSON
agb-376	229	4	c. m.	PERSON
agb-376	229	5	2024	CARDINAL
agb-376	231	1	41(2	CARDINAL
agb-376	231	2	1284-1310	DATE
agb-376	232	1	https://doi.org/10.1111/1911-3846.12936 kamarudin	PERSON
agb-376	232	2	k. a.	PERSON
agb-376	232	3	wan ismail	PERSON
agb-376	232	4	w. a.	PERSON
agb-376	232	5	a. m.	PERSON
agb-376	232	6	2022	CARDINAL
agb-376	234	1	238-260	CARDINAL
agb-376	235	1	kavadis	GPE
agb-376	235	2	n., & thomsen	ORG
agb-376	235	3	s.	PERSON
agb-376	235	4	2023	CARDINAL
agb-376	237	1	31(1	CARDINAL
agb-376	237	2	198226	DATE
agb-376	238	1	kelly	PERSON
agb-376	238	2	m., & larres	ORG
agb-376	238	3	2025	CARDINAL
agb-376	240	1	47(1	DATE
agb-376	240	2	222	CARDINAL
agb-376	241	1	https://doi.org/10.1108/jal07-2023-0122 kooli	PERSON
agb-376	241	2	2019	DATE
agb-376	243	1	77, 101713	DATE
agb-376	244	1	2024	CARDINAL
agb-376	246	1	25(2	CARDINAL
agb-376	246	2	240	CARDINAL
agb-376	247	1	https://doi.org/10.1108/jaar-11-2022-0302 lin	PERSON
agb-376	248	1	2022	CARDINAL
agb-376	250	1	57, 100594	DATE
agb-376	251	1	j. k.	PERSON
agb-376	251	2	bhavani	ORG
agb-376	251	3	g., & amponsah	ORG
agb-376	251	4	c. t.	PERSON
agb-376	251	5	2020	DATE
agb-376	252	1	the uae	ORG
agb-376	252	2	10(3	CARDINAL
agb-376	252	3	345	CARDINAL
agb-376	253	1	ee-08-2018-0082	DATE
agb-376	253	2	a., & salles-djelic, m.-l	ORG
agb-376	254	1	2019	DATE
agb-376	256	1	76	DATE
agb-376	256	2	12-31	DATE
agb-376	257	1	https://doi.org/10.1016/j.aos.2019.01.003 ndaba	GPE
agb-376	257	2	m., & maroun	ORG
agb-376	257	3	w.	PERSON
agb-376	257	4	2021	CARDINAL
agb-376	258	1	south africa	GPE
agb-376	259	1	journal of accounting	ORG
agb-376	259	2	11(3	CARDINAL
agb-376	259	3	477	CARDINAL
agb-376	260	1	s.	PERSON
agb-376	260	2	s., & yu	ORG
agb-376	260	3	2021	CARDINAL
agb-376	262	1	contemporary accounting research	ORG
agb-376	262	2	38(1	CARDINAL
agb-376	262	3	208	CARDINAL
agb-376	263	1	rapley	PERSON
agb-376	263	2	e. t.	PERSON
agb-376	263	3	robertson	PERSON
agb-376	263	4	j. c., & smith	PERSON
agb-376	263	5	j. l.	PERSON
agb-376	263	6	2021	CARDINAL
agb-376	265	1	106847	DATE
agb-376	267	1	1016/j.jaccpubpol.2021.106847	DATE
agb-376	267	2	n. a. m., abdullah	PERSON
agb-376	267	3	a. a. h.	PERSON
agb-376	267	4	kamardin	PERSON
agb-376	267	5	m.	PERSON
agb-376	267	6	2021	CARDINAL
agb-376	269	1	business & management	ORG
agb-376	269	2	8(1	CARDINAL
agb-376	269	3	1920113	DATE
agb-376	270	1	e., & martínez-ferrero	ORG
agb-376	270	2	j. (2020	ORG
agb-376	271	1	https://doi.org/10.1111/ijau.12148	NORP
agb-376	274	1	26(2	CARDINAL
agb-376	274	2	2024	CARDINAL
agb-376	274	3	129	CARDINAL
agb-376	275	1	266	CARDINAL
agb-376	275	2	121943	DATE
agb-376	276	1	https://doi.org/10.1016/j.jclepro.2020.121943 saeed	PERSON
agb-376	276	2	gull, a. a.	ORG
agb-376	276	3	rind, a. a.	ORG
agb-376	276	4	mubarik	PERSON
agb-376	276	5	m. s.	PERSON
agb-376	276	6	m.	PERSON
agb-376	276	7	2022	CARDINAL
agb-376	279	1	international journal of finance & economics	ORG
agb-376	279	2	27(2	CARDINAL
agb-376	279	3	2235	CARDINAL
agb-376	280	1	a.	PERSON
agb-376	280	2	al-faryan	PERSON
agb-376	280	3	m. a. s.	PERSON
agb-376	280	4	n. n.	PERSON
agb-376	280	5	a., & sun	ORG
agb-376	280	6	c. m.	PERSON
agb-376	280	7	2022	CARDINAL
agb-376	282	1	200	CARDINAL
agb-376	283	1	a., & abou-el-sood, h.	ORG
agb-376	283	2	2023	CARDINAL
agb-376	285	1	meditari accountancy research	ORG
agb-376	285	2	1352-1385	CARDINAL
agb-376	286	1	tsouknidis	GPE
agb-376	286	2	d. a.	PERSON
agb-376	286	3	2019	DATE
agb-376	288	1	46(5	CARDINAL
agb-376	288	2	509-528	CARDINAL
agb-376	289	1	e., van buuren	ORG
agb-376	289	2	j., & duits	ORG
agb-376	289	3	h. b.	PERSON
agb-376	289	4	2022	CARDINAL
agb-376	291	1	37(3	CARDINAL
agb-376	291	2	358	CARDINAL
agb-376	292	1	2021-3039	CARDINAL
agb-376	292	2	2023	CARDINAL
agb-376	294	1	quarterly	DATE
agb-376	294	2	73(3	CARDINAL
agb-376	294	3	959	CARDINAL
agb-376	295	1	2024	CARDINAL
agb-376	298	1	225	CARDINAL
agb-376	299	1	https://doi.org/10.1108/cg-10-2022-0414 https://doi.org/10.1016/j.jclepro.2020.121943 https://doi.org/10.1002/ijfe.2270 https://doi.org/10.22495/jgrv11i1siart1	PERSON