id	sid	eid	entity	type
gp-186	1	1	196	CARDINAL
gp-186	1	2	american	NORP
gp-186	1	3	2835-5199	CARDINAL
gp-186	1	4	4 no.	CARDINAL
gp-186	1	5	3	CARDINAL
gp-186	1	6	indonesia	GPE
gp-186	1	7	yulia	GPE
gp-186	1	8	kusumawati1	PERSON
gp-186	1	9	abdul halim2	PERSON
gp-186	1	10	kalimantan	GPE
gp-186	1	11	indonesia1,2	ORG
gp-186	2	1	40	CARDINAL
gp-186	2	2	2022	CARDINAL
gp-186	13	1	akuntan	GPE
gp-186	13	2	publik	PERSON
gp-186	15	1	paf	ORG
gp-186	16	1	nugrahanto & alhadi	ORG
gp-186	16	2	2021	CARDINAL
gp-186	17	1	garuda indonesia airways	ORG
gp-186	17	2	2019	CARDINAL
gp-186	18	1	2018	DATE
gp-186	18	2	809.85 thousand usd	MONEY
gp-186	18	3	yulia	GPE
gp-186	18	4	abdul halim	PERSON
gp-186	18	5	197	CARDINAL
gp-186	18	6	216.5 million usd	CARDINAL
gp-186	18	7	2017	DATE
gp-186	19	1	two	CARDINAL
gp-186	19	2	garuda indonesia raised concerns	ORG
gp-186	19	3	2018	DATE
gp-186	21	1	indonesia	GPE
gp-186	22	1	mahata aero teknologi	WORK_OF_ART
gp-186	23	1	tanubrata, sutanto	ORG
gp-186	23	2	fahmi	GPE
gp-186	23	3	bambang	PERSON
gp-186	23	4	bdo international	ORG
gp-186	23	5	the ministry of finance	ORG
gp-186	23	6	hartomo	ORG
gp-186	23	7	2019	DATE
gp-186	26	1	2020	DATE
gp-186	26	2	asuransi jiwasraya	PERSON
gp-186	27	1	the supreme audit board	ORG
gp-186	27	2	badan pemeriksa	ORG
gp-186	27	3	jiwasraya	GPE
gp-186	27	4	2017	CARDINAL
gp-186	28	1	360.3 billion	CARDINAL
gp-186	28	2	7.7 trillion	CARDINAL
gp-186	30	1	jiwasraya	PERSON
gp-186	30	2	15.3 trillion	CARDINAL
gp-186	30	3	2018	DATE
gp-186	30	4	13.7 trillion	CARDINAL
gp-186	30	5	the end of september 2019	DATE
gp-186	30	6	lisa & halim	ORG
gp-186	30	7	2023	CARDINAL
gp-186	38	1	dang et al	PERSON
gp-186	39	1	2024	CARDINAL
gp-186	39	2	american	NORP
gp-186	40	1	4 no.	CARDINAL
gp-186	40	2	3	CARDINAL
gp-186	40	3	198	CARDINAL
gp-186	42	1	deangelo	PERSON
gp-186	42	2	2020	DATE
gp-186	42	3	two	CARDINAL
gp-186	44	1	deangelo	PERSON
gp-186	44	2	2015	CARDINAL
gp-186	44	3	2017	CARDINAL
gp-186	45	1	2019	DATE
gp-186	47	1	abdullahi	GPE
gp-186	47	2	2020	DATE
gp-186	47	3	himawan et al	PERSON
gp-186	47	4	2019	DATE
gp-186	47	5	kertarajasa et al	ORG
gp-186	47	6	2019	DATE
gp-186	48	1	babatolu et al	PERSON
gp-186	49	1	2016	CARDINAL
gp-186	50	1	2015	DATE
gp-186	53	1	peraturan otoritas jasa keuangan	ORG
gp-186	63	1	2023	CARDINAL
gp-186	64	1	2017	CARDINAL
gp-186	65	1	fagbemi	GPE
gp-186	65	2	2020	DATE
gp-186	67	1	2019	DATE
gp-186	67	2	yulia	GPE
gp-186	67	3	kusumawati	GPE
gp-186	67	4	abdul halim	PERSON
gp-186	67	5	199	CARDINAL
gp-186	70	1	arifin et al.	ORG
gp-186	70	2	2021	CARDINAL
gp-186	72	1	greenberg	PERSON
gp-186	72	2	2023	CARDINAL
gp-186	75	1	2016	CARDINAL
gp-186	75	2	2024	CARDINAL
gp-186	78	1	2024	CARDINAL
gp-186	78	2	three	CARDINAL
gp-186	79	1	saeed & al-abedi	ORG
gp-186	79	2	2020	DATE
gp-186	81	1	jerry & saidu	ORG
gp-186	81	2	2018	DATE
gp-186	82	1	one	CARDINAL
gp-186	84	1	first	ORDINAL
gp-186	85	1	second	ORDINAL
gp-186	86	1	american journal of economic and management business vol	ORG
gp-186	87	1	4 no.	CARDINAL
gp-186	87	2	3	CARDINAL
gp-186	87	3	200	CARDINAL
gp-186	87	4	two	CARDINAL
gp-186	87	5	1	CARDINAL
gp-186	87	6	the indonesia stock exchange	ORG
gp-186	87	7	forty	CARDINAL
gp-186	87	8	2	CARDINAL
gp-186	87	9	forty	CARDINAL
gp-186	88	1	forty	CARDINAL
gp-186	92	1	azim	PERSON
gp-186	92	2	2020	DATE
gp-186	92	3	beattie et al	PERSON
gp-186	93	1	2019	DATE
gp-186	93	2	halim et al	PERSON
gp-186	94	1	2021	CARDINAL
gp-186	95	1	smith & hall (	ORG
gp-186	95	2	2016	DATE
gp-186	95	3	halim et al	PERSON
gp-186	95	4	2021	CARDINAL
gp-186	95	5	gramling & stoner	ORG
gp-186	95	6	2025	CARDINAL
gp-186	95	7	2022a	ORDINAL
gp-186	95	8	halim et al	PERSON
gp-186	96	1	2021	CARDINAL
gp-186	96	2	hamdan et al	PERSON
gp-186	97	1	2017	CARDINAL
gp-186	98	1	pls	NORP
gp-186	99	1	first	ORDINAL
gp-186	101	1	less than 0.05	CARDINAL
gp-186	103	1	nine	CARDINAL
gp-186	103	2	0.05	CARDINAL
gp-186	104	1	0.7712	CARDINAL
gp-186	104	2	77.12%	PERCENT
gp-186	104	3	77.12%	PERCENT
gp-186	104	4	22.88%	PERCENT
gp-186	105	1	pls	NORP
gp-186	107	1	yulia	PERSON
gp-186	107	2	kusumawati	GPE
gp-186	107	3	abdul halim 201	PERSON
gp-186	107	4	1	CARDINAL
gp-186	108	1	1	CARDINAL
gp-186	109	1	5%	PERCENT
gp-186	110	1	1.412 0.028	CARDINAL
gp-186	110	2	0.224 0.025	CARDINAL
gp-186	112	1	1.123 0.027	CARDINAL
gp-186	112	2	0.333 0.043	CARDINAL
gp-186	114	1	x1*x3	PERSON
gp-186	115	1	1.524 0.039	CARDINAL
gp-186	115	2	x2*x3	ORG
gp-186	116	1	1.635 0.034 h-9	QUANTITY
gp-186	116	2	pls	NORP
gp-186	117	1	1	CARDINAL
gp-186	117	2	pls	NORP
gp-186	117	3	1	CARDINAL
gp-186	118	1	pls	ORG
gp-186	119	1	american journal of economic and management business	ORG
gp-186	120	1	4 no.	CARDINAL
gp-186	120	2	3	CARDINAL
gp-186	120	3	202	CARDINAL
gp-186	123	1	5 %	PERCENT
gp-186	125	1	x1*x3	PERSON
gp-186	126	1	0.039	CARDINAL
gp-186	126	2	0.05	CARDINAL
gp-186	126	3	1	CARDINAL
gp-186	126	4	1	CARDINAL
gp-186	128	1	0.034	CARDINAL
gp-186	128	2	less than 0.05	CARDINAL
gp-186	128	3	x2*x3	ORG
gp-186	130	1	1	CARDINAL
gp-186	130	2	1	CARDINAL
gp-186	130	3	2	CARDINAL
gp-186	131	1	paf	ORG
gp-186	134	1	2024	CARDINAL
gp-186	136	1	paf	ORG
gp-186	136	2	twenty percent	PERCENT
gp-186	136	3	2025	DATE
gp-186	136	4	2022a	ORDINAL
gp-186	137	1	paf	ORG
gp-186	138	1	tac	ORG
gp-186	138	2	kusumawati	GPE
gp-186	138	3	abdul halim	PERSON
gp-186	138	4	203	CARDINAL
gp-186	138	5	wilkins	ORG
gp-186	138	6	2022b	DATE
gp-186	138	7	paf	ORG
gp-186	143	1	wilkins	ORG
gp-186	143	2	2022b	DATE
gp-186	146	1	kharuddin & basioudis	ORG
gp-186	146	2	2022a	DATE
gp-186	147	1	hogan	PERSON
gp-186	147	2	jeter	PERSON
gp-186	147	3	2018	DATE
gp-186	148	1	ferguson et al	PERSON
gp-186	148	2	2022c	DATE
gp-186	150	1	2019	DATE
gp-186	153	1	2022	CARDINAL
gp-186	155	1	paf	ORG
gp-186	158	1	paf	ORG
gp-186	159	1	american	NORP
gp-186	160	1	4 no.	CARDINAL
gp-186	160	2	3	CARDINAL
gp-186	160	3	204	CARDINAL
gp-186	170	1	paf	ORG
gp-186	172	1	barner	ORG
gp-186	172	2	2016	CARDINAL
gp-186	173	1	first	ORDINAL
gp-186	174	1	second	ORDINAL
gp-186	181	1	yulia	GPE
gp-186	181	2	kusumawati	GPE
gp-186	181	3	abdul halim 205	PERSON
gp-186	186	1	2016	CARDINAL
gp-186	189	1	bibliography acito, a. a.	ORG
gp-186	189	2	hogan	PERSON
gp-186	189	3	c. e.	PERSON
gp-186	189	4	r. d.	PERSON
gp-186	189	5	2018	DATE
gp-186	191	1	93(2	CARDINAL
gp-186	191	2	1–35	CARDINAL
gp-186	191	3	amalia	PERSON
gp-186	191	4	f. a.	PERSON
gp-186	191	5	sutrisno	GPE
gp-186	191	6	s., & baridwan	ORG
gp-186	191	7	z.	PERSON
gp-186	191	8	2019	DATE
gp-186	193	1	muhammadiyah university	ORG
gp-186	193	2	yogyakarta	GPE
gp-186	194	1	annisa anafiah	PERSON
gp-186	194	2	v. a.	PERSON
gp-186	194	3	diyanty	ORG
gp-186	194	4	r.	PERSON
gp-186	194	5	2017	CARDINAL
gp-186	196	1	jurnal akuntansi dan keuangan	PERSON
gp-186	196	2	indonesia	GPE
gp-186	196	3	14(1	CARDINAL
gp-186	196	4	1	CARDINAL
gp-186	196	5	arifin, a.	ORG
gp-186	196	6	mediaty	PERSON
gp-186	196	7	m.	GPE
gp-186	196	8	arifuddin	GPE
gp-186	196	9	a., & karim	ORG
gp-186	196	10	r. a.	PERSON
gp-186	196	11	2021	CARDINAL
gp-186	197	1	american	NORP
gp-186	197	2	4 no.	CARDINAL
gp-186	197	3	3	CARDINAL
gp-186	197	4	206	CARDINAL
gp-186	198	1	5(8	DATE
gp-186	198	2	264234	DATE
gp-186	199	1	bardhan	ORG
gp-186	199	2	i.	GPE
gp-186	199	3	lin	GPE
gp-186	199	4	s., & hao	ORG
gp-186	199	5	l.	PERSON
gp-186	199	6	2023	CARDINAL
gp-186	201	1	27(4	CARDINAL
gp-186	202	1	beck	PERSON
gp-186	202	2	m. j.	PERSON
gp-186	202	3	gunn	GPE
gp-186	202	4	j. l.	PERSON
gp-186	202	5	n.	PERSON
gp-186	202	6	2019	DATE
gp-186	204	1	68(1	CARDINAL
gp-186	204	2	101234	DATE
gp-186	205	1	https://doi.org/10.1016/j.jacceco.2019.101234 bell	PERSON
gp-186	205	2	2016	DATE
gp-186	207	1	dn	PERSON
gp-186	207	2	a. h.	PERSON
gp-186	207	3	nuswandari	GPE
gp-186	207	4	a.	PERSON
gp-186	207	5	2019	DATE
gp-186	209	1	2018	DATE
gp-186	209	2	164–166	CARDINAL
gp-186	210	1	gelter	ORG
gp-186	210	2	m., & gurrea-martínez	ORG
gp-186	210	3	a.	PERSON
gp-186	210	4	2020	DATE
gp-186	213	1	j. transnat’l l.	PERSON
gp-186	213	2	53	DATE
gp-186	213	3	787	CARDINAL
gp-186	214	1	hamdan	PERSON
gp-186	214	2	a. m. m.	PERSON
gp-186	214	3	2017	CARDINAL
gp-186	216	1	9(5	CARDINAL
gp-186	216	2	6	CARDINAL
gp-186	216	3	524–539	CARDINAL
gp-186	216	4	2019	DATE
gp-186	217	1	kronologi kasus laporan keuangan	PERSON
gp-186	217	2	indonesia	GPE
gp-186	217	3	hingga kena	PERSON
gp-186	218	1	iryani	ORG
gp-186	218	2	l. d.	PERSON
gp-186	218	3	2017	CARDINAL
gp-186	220	1	jhss (journal of humanities	ORG
gp-186	220	2	1(1	CARDINAL
gp-186	220	3	1–4	CARDINAL
gp-186	220	4	jerry	PERSON
gp-186	220	5	m., & saidu	ORG
gp-186	220	6	s.	PERSON
gp-186	220	7	2018	DATE
gp-186	221	1	nigeria	GPE
gp-186	222	1	iranian	NORP
gp-186	222	2	2(1	CARDINAL
gp-186	223	1	kertarajasa	ORG
gp-186	223	2	a. y.	PERSON
gp-186	223	3	marwa	PERSON
gp-186	223	4	t., & wahyudi	ORG
gp-186	223	5	2019	DATE
gp-186	225	1	kharuddin	GPE
gp-186	225	2	k. a. m.	PERSON
gp-186	225	3	i.	PERSON
gp-186	225	4	2022a	DATE
gp-186	227	1	12(9	DATE
gp-186	227	2	1701–1714	CARDINAL
gp-186	228	1	kharuddin	GPE
gp-186	228	2	k. a. m.	PERSON
gp-186	228	3	i.	PERSON
gp-186	230	1	12(9	DATE
gp-186	230	2	1701–1714	CARDINAL
gp-186	231	1	kharuddin	GPE
gp-186	231	2	k. a. m.	PERSON
gp-186	231	3	i.	PERSON
gp-186	231	4	2022c	DATE
gp-186	233	1	12(9	DATE
gp-186	233	2	1701–1714	CARDINAL
gp-186	234	1	lisa	PERSON
gp-186	234	2	a.	PERSON
gp-186	234	3	2023	CARDINAL
gp-186	235	1	kualitas laporan keuangan	PERSON
gp-186	235	2	indonesia	GPE
gp-186	236	1	jurnal akademi akuntansi	PERSON
gp-186	236	2	6(1	CARDINAL
gp-186	236	3	20–34	CARDINAL
gp-186	237	1	yulia	GPE
gp-186	237	2	kusumawati	GPE
gp-186	237	3	abdul halim	PERSON
gp-186	237	4	207 marques	GPE
gp-186	237	5	i. s.	PERSON
gp-186	237	6	m., & da veiga	ORG
gp-186	237	7	m. d. r.	PERSON
gp-186	237	8	2019	DATE
gp-186	239	1	1	CARDINAL
gp-186	239	2	15–25	CARDINAL
gp-186	240	1	michas	PERSON
gp-186	240	2	p. n.	PERSON
gp-186	240	3	d., & zhao	ORG
gp-186	240	4	m.	PERSON
gp-186	240	5	2025	DATE
gp-186	242	1	1	CARDINAL
gp-186	242	2	52	DATE
gp-186	243	1	nasiri	ORG
gp-186	243	2	m., & ramakrishnan	ORG
gp-186	243	3	2020	DATE
gp-186	244	1	malaysian	NORP
gp-186	246	1	nugrahanto	GPE
gp-186	246	2	a., & alhadi	ORG
gp-186	246	3	i.	PERSON
gp-186	246	4	2021	CARDINAL
gp-186	248	1	artha	GPE
gp-186	248	2	5(2	DATE
gp-186	248	3	75	CARDINAL
gp-186	248	4	92	DATE
gp-186	249	1	s., & perelayefa	ORG
gp-186	249	2	o. g.	PERSON
gp-186	249	3	2020	DATE
gp-186	250	1	nigeria	GPE
gp-186	251	1	american journal of industrial and business management	ORG
gp-186	251	2	250	CARDINAL
gp-186	252	1	oladejo	PERSON
gp-186	252	2	m. o.	PERSON
gp-186	252	3	yinus	GPE
gp-186	252	4	s. o., & sanni	ORG
gp-186	252	5	2020	DATE
gp-186	253	1	nigerian	NORP
gp-186	254	1	kiu interdisciplinary journal of humanities	ORG
gp-186	254	2	social sciences	ORG
gp-186	254	3	1(2	CARDINAL
gp-186	254	4	211–228	CARDINAL
gp-186	255	1	periantalo	GPE
gp-186	255	2	j., rahim	PERSON
gp-186	255	3	b.	PERSON
gp-186	255	4	rahman	PERSON
gp-186	255	5	m. a.	PERSON
gp-186	255	6	ekawati	ORG
gp-186	255	7	y. n.	PERSON
gp-186	255	8	f., & jhowson	ORG
gp-186	255	9	2024	CARDINAL
gp-186	256	1	psikologi melalui sikap	PERSON
gp-186	257	1	jurnal psikologi jambi	PERSON
gp-186	257	2	9(1	CARDINAL
gp-186	257	3	russo, a., & neri	ORG
gp-186	257	4	2022	CARDINAL
gp-186	259	1	international journal of economics	ORG
gp-186	259	2	14(11	CARDINAL
gp-186	259	3	saeed	PERSON
gp-186	259	4	a. l. h. g.	PERSON
gp-186	259	5	al-abedi	PERSON
gp-186	259	6	l. t. k.	PERSON
gp-186	259	7	2020	DATE
gp-186	261	1	journal of administration and economics	ORG
gp-186	261	2	123	CARDINAL
gp-186	261	3	65–75	CARDINAL
gp-186	262	1	shafer	GPE
gp-186	262	2	w. e.	PERSON
gp-186	262	3	simmons	PERSON
gp-186	262	4	r. s.	PERSON
gp-186	262	5	& yip	PERSON
gp-186	262	6	r. w. y.	PERSON
gp-186	262	7	2016	CARDINAL
gp-186	264	1	29(1	CARDINAL
gp-186	264	2	111–134	DATE
gp-186	265	1	h. c., & basım	PERSON
gp-186	265	2	h. n.	PERSON
gp-186	265	3	2023	CARDINAL
gp-186	267	1	sumanto, a., & rosdiana	ORG
gp-186	267	2	m.	PERSON
gp-186	267	3	2019	DATE
gp-186	268	1	tekanan ketaatan	PERSON
gp-186	268	2	dan kompleksitas	PERSON
gp-186	269	1	nasional cendekiawan	PERSON
gp-186	269	2	2	CARDINAL
gp-186	269	3	77	DATE
gp-186	270	1	tahir	PERSON
gp-186	270	2	m., & shinwari	ORG
gp-186	270	3	a. k. k.	PERSON
gp-186	271	1	2016	DATE
gp-186	272	1	five	CARDINAL
gp-186	273	1	2(2	CARDINAL
gp-186	273	2	1–16	CARDINAL
gp-186	274	1	e. n.	PERSON
gp-186	274	2	m.	PERSON
gp-186	274	3	jeter	PERSON
gp-186	274	4	d.	NORP
gp-186	274	5	kirubaharan	GPE
gp-186	274	6	d., & naiker	ORG
gp-186	274	7	2024	CARDINAL
gp-186	276	1	journal of practice &	ORG
gp-186	276	2	1–29	DATE
gp-186	277	1	american journal of economic and management business vol	ORG
gp-186	278	1	4 no.	CARDINAL
gp-186	278	2	3	CARDINAL
gp-186	278	3	208	CARDINAL
gp-186	278	4	n., & lin	ORG
gp-186	278	5	l.	GPE
gp-186	278	6	2015	CARDINAL
gp-186	280	1	journal of accounting, auditing & finance	ORG
gp-186	280	2	30(1	CARDINAL
gp-186	280	3	101–121	CARDINAL
gp-186	281	1	tobi	ORG
gp-186	281	2	b. a.	PERSON
gp-186	281	3	a. o.	PERSON
gp-186	281	4	2016	CARDINAL
gp-186	282	1	nigeria	GPE
gp-186	283	1	international journal of finance	ORG
gp-186	283	2	5(1	CARDINAL
gp-186	283	3	13–21	DATE
gp-186	284	1	valizadeh larijani	PERSON
gp-186	284	2	a.	PERSON
gp-186	284	3	2024	CARDINAL
gp-186	286	1	iranian	NORP
gp-186	287	1	w. d.	PERSON
gp-186	287	2	ropp, a.	ORG
gp-186	287	3	miller	GPE
gp-186	287	4	r. l.	PERSON
gp-186	287	5	b. a.	PERSON
gp-186	287	6	2016	DATE
gp-186	289	1	302–323	CARDINAL
gp-186	290	1	yulia	GPE
gp-186	290	2	abdul halim	PERSON
gp-186	290	3	2025	CARDINAL
gp-186	290	4	first	ORDINAL
gp-186	290	5	ajemb	PERSON
gp-186	290	6	american journal of economic and management business	ORG