id	sid	eid	entity	type
cjfa-35439	1	1	march 18, 2021	DATE
cjfa-35439	1	2	may 5	DATE
cjfa-35439	1	3	2021	DATE
cjfa-35439	2	1	indonesia	GPE
cjfa-35439	2	2	+62 87850967505	DATE
cjfa-35439	4	1	indonesia	GPE
cjfa-35439	4	2	+62 87850967505	DATE
cjfa-35439	5	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-35439	5	2	2300-12402021	CARDINAL
cjfa-35439	5	3	10	CARDINAL
cjfa-35439	5	4	2 margono	QUANTITY
cjfa-35439	5	5	f.p.	GPE
cjfa-35439	5	6	r.	NORP
cjfa-35439	5	7	2021	CARDINAL
cjfa-35439	6	1	indonesia stock exchange	ORG
cjfa-35439	7	1	copernican journal of finance & accounting	ORG
cjfa-35439	7	2	10(2	DATE
cjfa-35439	7	3	45–61	CARDINAL
cjfa-35439	8	1	prasetya margono	PERSON
cjfa-35439	8	2	indonesia stock exchange	ORG
cjfa-35439	9	1	j e l	PERSON
cjfa-35439	10	1	2016-2019	DATE
cjfa-35439	11	1	dar	GPE
cjfa-35439	13	1	10	CARDINAL
cjfa-35439	13	2	2016-2019	DATE
cjfa-35439	14	1	prasetya margono	PERSON
cjfa-35439	18	1	novari & lestari	ORG
cjfa-35439	18	2	2016	DATE
cjfa-35439	19	1	one	CARDINAL
cjfa-35439	19	2	2014	DATE
cjfa-35439	21	1	pratama & wiksuana	ORG
cjfa-35439	21	2	2016	DATE
cjfa-35439	22	1	indriyani	NORP
cjfa-35439	22	2	2017	DATE
cjfa-35439	23	1	suwardika	PERSON
cjfa-35439	23	2	mustanda	GPE
cjfa-35439	23	3	2017	CARDINAL
cjfa-35439	27	1	hasibuan	GPE
cjfa-35439	27	2	2017	DATE
cjfa-35439	28	1	widyawati	ORG
cjfa-35439	28	2	2015	CARDINAL
cjfa-35439	31	1	47	CARDINAL
cjfa-35439	36	1	mayliza & sari	ORG
cjfa-35439	36	2	2018	DATE
cjfa-35439	42	1	ayem & nugroho	ORG
cjfa-35439	42	2	2016	DATE
cjfa-35439	43	1	theoretics	ORG
cjfa-35439	44	1	2019	CARDINAL
cjfa-35439	44	2	2020	DATE
cjfa-35439	45	1	wiksuana	PERSON
cjfa-35439	45	2	2016	CARDINAL
cjfa-35439	45	3	satria	ORG
cjfa-35439	45	4	2019	DATE
cjfa-35439	46	1	2016-2019	DATE
cjfa-35439	48	1	ferdy prasetya margono	PERSON
cjfa-35439	48	2	rilla gantino48	ORG
cjfa-35439	49	1	dar	GPE
cjfa-35439	51	1	yearlong	DATE
cjfa-35439	51	2	2016-2019	DATE
cjfa-35439	52	1	2016-2019	DATE
cjfa-35439	53	1	4 consecutive years	DATE
cjfa-35439	53	2	2016	DATE
cjfa-35439	53	3	2017	DATE
cjfa-35439	53	4	2018	DATE
cjfa-35439	53	5	2019	DATE
cjfa-35439	54	1	1	CARDINAL
cjfa-35439	55	1	dar	GPE
cjfa-35439	57	1	yearlong	DATE
cjfa-35439	57	2	2016-2019	DATE
cjfa-35439	58	1	2016-2019	DATE
cjfa-35439	59	1	4 consecutive years	DATE
cjfa-35439	59	2	2016	DATE
cjfa-35439	59	3	2017	DATE
cjfa-35439	59	4	2018	DATE
cjfa-35439	59	5	2019	DATE
cjfa-35439	60	1	1	CARDINAL
cjfa-35439	61	1	2020	DATE
cjfa-35439	62	1	one	CARDINAL
cjfa-35439	62	2	2017	DATE
cjfa-35439	66	1	o	DATE
cjfa-35439	66	2	2020	DATE
cjfa-35439	67	1	49	CARDINAL
cjfa-35439	67	2	one	CARDINAL
cjfa-35439	67	3	2017	DATE
cjfa-35439	72	1	one	CARDINAL
cjfa-35439	74	1	alfraih	ORG
cjfa-35439	74	2	2016	DATE
cjfa-35439	77	1	one	CARDINAL
cjfa-35439	77	2	2016	DATE
cjfa-35439	78	1	ferdy prasetya margono	PERSON
cjfa-35439	78	2	widiastari & yasa	ORG
cjfa-35439	78	3	2018	DATE
cjfa-35439	81	1	sujarweni	NORP
cjfa-35439	81	2	2017	DATE
cjfa-35439	88	1	one	CARDINAL
cjfa-35439	88	2	2017	DATE
cjfa-35439	90	1	51	CARDINAL
cjfa-35439	90	2	the following year	DATE
cjfa-35439	90	3	defrizal & mulyawan	ORG
cjfa-35439	90	4	2015	DATE
cjfa-35439	96	1	hirdinis	ORG
cjfa-35439	96	2	2019	DATE
cjfa-35439	99	1	2020	DATE
cjfa-35439	102	1	sari & sedana	ORG
cjfa-35439	102	2	2020	DATE
cjfa-35439	106	1	dpr	ORG
cjfa-35439	106	2	rehman	NORP
cjfa-35439	106	3	2016	DATE
cjfa-35439	107	1	first	ORDINAL
cjfa-35439	108	1	ferdy prasetya margono	PERSON
cjfa-35439	108	2	two	CARDINAL
cjfa-35439	110	1	satria	ORG
cjfa-35439	110	2	2019	DATE
cjfa-35439	114	1	al	PERSON
cjfa-35439	115	1	2018	DATE
cjfa-35439	116	1	hirdinis	ORG
cjfa-35439	116	2	2019	DATE
cjfa-35439	117	1	second	ORDINAL
cjfa-35439	121	1	farooq	PERSON
cjfa-35439	121	2	2016	DATE
cjfa-35439	124	1	2020	DATE
cjfa-35439	125	1	dar	GPE
cjfa-35439	125	2	hakim & sunardi	ORG
cjfa-35439	125	3	2017	DATE
cjfa-35439	126	1	third	ORDINAL
cjfa-35439	127	1	53	CARDINAL
cjfa-35439	128	1	2017	DATE
cjfa-35439	133	1	sufri & nirwana	ORG
cjfa-35439	133	2	2017	DATE
cjfa-35439	134	1	2016	CARDINAL
cjfa-35439	135	1	2016	DATE
cjfa-35439	136	1	fourth	ORDINAL
cjfa-35439	138	1	hailin & jingxu	ORG
cjfa-35439	138	2	2019	DATE
cjfa-35439	139	1	the final year	DATE
cjfa-35439	142	1	rehman	PERSON
cjfa-35439	142	2	2016	CARDINAL
cjfa-35439	143	1	satria	PERSON
cjfa-35439	143	2	2019	DATE
cjfa-35439	144	1	ferdy prasetya margono	PERSON
cjfa-35439	144	2	rilla gantino54	PERSON
cjfa-35439	144	3	hafeez	ORG
cjfa-35439	144	4	shahbaz	PERSON
cjfa-35439	144	5	iftikhar	PERSON
cjfa-35439	144	6	ali butt’s	PERSON
cjfa-35439	144	7	2018	DATE
cjfa-35439	146	1	fifth	ORDINAL
cjfa-35439	147	1	dar	GPE
cjfa-35439	148	1	2	CARDINAL
cjfa-35439	148	2	multiple linear	ORG
cjfa-35439	149	1	1	CARDINAL
cjfa-35439	150	1	7.864	CARDINAL
cjfa-35439	150	2	0.467	CARDINAL
cjfa-35439	150	3	0.042	CARDINAL
cjfa-35439	150	4	0.875	CARDINAL
cjfa-35439	150	5	6.446	CARDINAL
cjfa-35439	150	6	2.650	MONEY
cjfa-35439	150	7	2.432 0.020	QUANTITY
cjfa-35439	150	8	0.025	TIME
cjfa-35439	151	1	2	CARDINAL
cjfa-35439	151	2	0.042	CARDINAL
cjfa-35439	151	3	6.446	CARDINAL
cjfa-35439	151	4	0.241	CARDINAL
cjfa-35439	151	5	0.036	CARDINAL
cjfa-35439	152	1	55 y= -5.783	DATE
cjfa-35439	154	1	1	CARDINAL
cjfa-35439	155	1	zero	CARDINAL
cjfa-35439	156	1	2	CARDINAL
cjfa-35439	156	2	0.042	CARDINAL
cjfa-35439	156	3	0.042	CARDINAL
cjfa-35439	157	1	3	CARDINAL
cjfa-35439	158	1	dar	GPE
cjfa-35439	158	2	6.446	CARDINAL
cjfa-35439	158	3	dar	GPE
cjfa-35439	158	4	6.446	CARDINAL
cjfa-35439	159	1	4	CARDINAL
cjfa-35439	160	1	0.241	CARDINAL
cjfa-35439	160	2	roe	PRODUCT
cjfa-35439	160	3	0.241	CARDINAL
cjfa-35439	161	1	5	CARDINAL
cjfa-35439	161	2	0.036	CARDINAL
cjfa-35439	161	3	0.036	CARDINAL
cjfa-35439	162	1	x3	GPE
cjfa-35439	162	2	x4	PERSON
cjfa-35439	163	1	1	CARDINAL
cjfa-35439	163	2	ho	PERSON
cjfa-35439	163	3	0.05	CARDINAL
cjfa-35439	164	1	ho	PERSON
cjfa-35439	164	2	0.05	CARDINAL
cjfa-35439	165	1	ferdy prasetya margono	PERSON
cjfa-35439	165	2	rilla gantino56	ORG
cjfa-35439	165	3	3	CARDINAL
cjfa-35439	166	1	1	CARDINAL
cjfa-35439	166	2	2668.163	CARDINAL
cjfa-35439	166	3	214.825	CARDINAL
cjfa-35439	166	4	2882.988 39	CARDINAL
cjfa-35439	166	5	x2_dar	ORG
cjfa-35439	166	6	x3_roe s	PERSON
cjfa-35439	166	7	o	DATE
cjfa-35439	167	1	108.677	CARDINAL
cjfa-35439	167	2	less than 0.05	CARDINAL
cjfa-35439	167	3	ha1	ORG
cjfa-35439	168	1	2	CARDINAL
cjfa-35439	169	1	1	CARDINAL
cjfa-35439	169	2	0.042	CARDINAL
cjfa-35439	169	3	0.875	CARDINAL
cjfa-35439	169	4	0.05	CARDINAL
cjfa-35439	170	1	ho2	ORG
cjfa-35439	170	2	ha2	PERSON
cjfa-35439	171	1	2	CARDINAL
cjfa-35439	171	2	6.446	CARDINAL
cjfa-35439	171	3	0.020	CARDINAL
cjfa-35439	171	4	less than 0.05	CARDINAL
cjfa-35439	172	1	ha3	ORG
cjfa-35439	173	1	3	CARDINAL
cjfa-35439	173	2	0.241	CARDINAL
cjfa-35439	173	3	0.000	CARDINAL
cjfa-35439	173	4	less than 0.05	CARDINAL
cjfa-35439	175	1	4	CARDINAL
cjfa-35439	175	2	0.036	CARDINAL
cjfa-35439	175	3	0.025	CARDINAL
cjfa-35439	175	4	less than 0.05	CARDINAL
cjfa-35439	176	1	57	CARDINAL
cjfa-35439	176	2	ho5	PRODUCT
cjfa-35439	177	1	0	CARDINAL
cjfa-35439	177	2	1	CARDINAL
cjfa-35439	179	1	0	CARDINAL
cjfa-35439	180	1	1	CARDINAL
cjfa-35439	180	2	4	CARDINAL
cjfa-35439	181	1	1 0.962a	CARDINAL
cjfa-35439	181	2	2.47747	MONEY
cjfa-35439	181	3	x2_dar	ORG
cjfa-35439	181	4	x3_roe b	PERSON
cjfa-35439	182	1	0.917	CARDINAL
cjfa-35439	182	2	91.7%	PERCENT
cjfa-35439	183	1	8.3%	PERCENT
cjfa-35439	185	1	prasetya margono	PERSON
cjfa-35439	185	2	rilla gantino58	PERSON
cjfa-35439	185	3	0.000 < 0.05	MONEY
cjfa-35439	185	4	ha1	ORG
cjfa-35439	186	1	91.7%	PERCENT
cjfa-35439	187	1	0.042	CARDINAL
cjfa-35439	187	2	0.875	CARDINAL
cjfa-35439	187	3	0.05	CARDINAL
cjfa-35439	188	1	food & beverage	ORG
cjfa-35439	189	1	6.446	CARDINAL
cjfa-35439	189	2	0.020	CARDINAL
cjfa-35439	190	1	dar	GPE
cjfa-35439	190	2	food & beverage	ORG
cjfa-35439	190	3	dar	GPE
cjfa-35439	194	1	0.241	CARDINAL
cjfa-35439	194	2	0.05	CARDINAL
cjfa-35439	195	1	food & beverageecompanies	ORG
cjfa-35439	197	1	every year	DATE
cjfa-35439	198	1	0.036	CARDINAL
cjfa-35439	198	2	0.025	CARDINAL
cjfa-35439	201	1	59	CARDINAL
cjfa-35439	207	1	0.917	CARDINAL
cjfa-35439	207	2	91.7%	PERCENT
cjfa-35439	208	1	m.m.	PERSON
cjfa-35439	208	2	2016	CARDINAL
cjfa-35439	210	1	kuwait	GPE
cjfa-35439	211	1	13(2	CARDINAL
cjfa-35439	211	2	225	CARDINAL
cjfa-35439	213	1	ayem	ORG
cjfa-35439	213	2	s., & nugroho	ORG
cjfa-35439	213	3	2016	DATE
cjfa-35439	214	1	the indonesia stock exchange	ORG
cjfa-35439	214	2	2010-2014	DATE
cjfa-35439	215	1	jurnal akuntansi	PERSON
cjfa-35439	215	2	4(1	DATE
cjfa-35439	215	3	31-40	CARDINAL
cjfa-35439	217	1	cambarihan	NORP
cjfa-35439	217	2	j.m.	GPE
cjfa-35439	217	3	w.	PERSON
cjfa-35439	217	4	2016	DATE
cjfa-35439	218	1	philippines	GPE
cjfa-35439	219	1	5(2	CARDINAL
cjfa-35439	220	1	149	CARDINAL
cjfa-35439	221	1	defrizal	PERSON
cjfa-35439	221	2	d., & mulyawan	ORG
cjfa-35439	221	3	m.	PERSON
cjfa-35439	221	4	2015	DATE
cjfa-35439	222	1	the indonesia stock exchange	ORG
cjfa-35439	222	2	2008-2012	DATE
cjfa-35439	223	1	jurnal manajemen dan bisnis	PERSON
cjfa-35439	223	2	6(1	CARDINAL
cjfa-35439	223	3	22-40	CARDINAL
cjfa-35439	224	1	http://dx.doi	PERSON
cjfa-35439	226	1	d., & widyawati	ORG
cjfa-35439	226	2	d. (	ORG
cjfa-35439	226	3	2015	CARDINAL
cjfa-35439	228	1	jurnal ilmu	PERSON
cjfa-35439	228	2	dan riset akuntansi	PERSON
cjfa-35439	228	3	4(4	PRODUCT
cjfa-35439	228	4	1-17	CARDINAL
cjfa-35439	229	1	farooq	ORG
cjfa-35439	229	2	m.a.	GPE
cjfa-35439	229	3	& masood, a.	ORG
cjfa-35439	229	4	2016	CARDINAL
cjfa-35439	230	1	pakistan	GPE
cjfa-35439	231	1	7(9	CARDINAL
cjfa-35439	231	2	73	CARDINAL
cjfa-35439	232	1	fauziah, f. (	PERSON
cjfa-35439	232	2	2017	CARDINAL
cjfa-35439	234	1	samarinda	ORG
cjfa-35439	235	1	hafeez	GPE
cjfa-35439	235	2	m., shahbaz	PERSON
cjfa-35439	235	3	s., iftikhar, i., & ali butt, h. (2018	ORG
cjfa-35439	236	1	pakistan	GPE
cjfa-35439	237	1	prasetya margono	PERSON
cjfa-35439	237	2	rilla gantino60 al journal of advance study	ORG
cjfa-35439	237	3	1(4	CARDINAL
cjfa-35439	237	4	1-5	CARDINAL
cjfa-35439	238	1	hailin	GPE
cjfa-35439	238	2	q., & jingxu	ORG
cjfa-35439	238	3	z.	PERSON
cjfa-35439	238	4	2019	DATE
cjfa-35439	240	1	china	GPE
cjfa-35439	241	1	copernican journal of finance & accounting	ORG
cjfa-35439	241	2	8(1	CARDINAL
cjfa-35439	241	3	59	CARDINAL
cjfa-35439	243	1	hakim	PERSON
cjfa-35439	243	2	2017	CARDINAL
cjfa-35439	244	1	2011-2015	DATE
cjfa-35439	245	1	india	GPE
cjfa-35439	245	2	131	CARDINAL
cjfa-35439	246	1	2014	DATE
cjfa-35439	248	1	jakarta	GPE
cjfa-35439	248	2	bumi aksara	PERSON
cjfa-35439	249	1	hasibuan	GPE
cjfa-35439	249	2	2017	CARDINAL
cjfa-35439	251	1	jakarta	GPE
cjfa-35439	251	2	bumi aksara	PERSON
cjfa-35439	252	1	hery	PERSON
cjfa-35439	252	2	2017	CARDINAL
cjfa-35439	254	1	jakarta	GPE
cjfa-35439	254	2	hirdinis	PERSON
cjfa-35439	254	3	m.	PERSON
cjfa-35439	254	4	2019	DATE
cjfa-35439	256	1	international journal of economics	ORG
cjfa-35439	256	2	7(1	DATE
cjfa-35439	256	3	174	CARDINAL
cjfa-35439	257	1	a., & satria	ORG
cjfa-35439	257	2	i.	PERSON
cjfa-35439	257	3	2019	DATE
cjfa-35439	259	1	international journal of economics	ORG
cjfa-35439	259	2	9(5	CARDINAL
cjfa-35439	259	3	50-54	CARDINAL
cjfa-35439	260	1	indriyani	NORP
cjfa-35439	260	2	e. (	ORG
cjfa-35439	260	3	2017	CARDINAL
cjfa-35439	262	1	jurnalilmu akuntansi	PERSON
cjfa-35439	262	2	10(2	DATE
cjfa-35439	262	3	333	CARDINAL
cjfa-35439	264	1	mayliza	GPE
cjfa-35439	264	2	r., & sari	ORG
cjfa-35439	264	3	l.f.	GPE
cjfa-35439	264	4	2018	DATE
cjfa-35439	265	1	third	ORDINAL
cjfa-35439	266	1	pundi journal	ORG
cjfa-35439	266	2	2(2	CARDINAL
cjfa-35439	266	3	199	CARDINAL
cjfa-35439	267	1	http:// dx.doi.org/10.31575/jp.v2i2.85	PERSON
cjfa-35439	268	1	markonah	PERSON
cjfa-35439	268	2	2020	DATE
cjfa-35439	270	1	dinasti international journal of economics	ORG
cjfa-35439	270	2	1(1	CARDINAL
cjfa-35439	270	3	83	CARDINAL
cjfa-35439	271	1	novari	ORG
cjfa-35439	271	2	2016	CARDINAL
cjfa-35439	273	1	5(9	CARDINAL
cjfa-35439	273	2	5671-5694	DATE
cjfa-35439	274	1	d., & sinaga	ORG
cjfa-35439	274	2	j.	PERSON
cjfa-35439	274	3	2016	DATE
cjfa-35439	275	1	indonesia	GPE
cjfa-35439	276	1	european journal of business and management	ORG
cjfa-35439	276	2	8(33	CARDINAL
cjfa-35439	276	3	123	CARDINAL
cjfa-35439	277	1	pratama	ORG
cjfa-35439	277	2	i., & wiksuana	ORG
cjfa-35439	277	3	i.	PERSON
cjfa-35439	277	4	2016	DATE
cjfa-35439	279	1	5(2	CARDINAL
cjfa-35439	279	2	1338	CARDINAL
cjfa-35439	280	1	rehman	PERSON
cjfa-35439	280	2	o.u.	PERSON
cjfa-35439	280	3	2016	CARDINAL
cjfa-35439	282	1	21	DATE
cjfa-35439	282	2	40	CARDINAL
cjfa-35439	283	1	2020	DATE
cjfa-35439	285	1	7(1	DATE
cjfa-35439	285	2	116	CARDINAL
cjfa-35439	288	1	t., & denny	ORG
cjfa-35439	289	1	2017	CARDINAL
cjfa-35439	291	1	copernican journal of finance & accounting	ORG
cjfa-35439	291	2	6(4	CARDINAL
cjfa-35439	291	3	85	CARDINAL
cjfa-35439	293	1	61	CARDINAL
cjfa-35439	293	2	r., & riduwan	ORG
cjfa-35439	293	3	a.	PERSON
cjfa-35439	293	4	2016	CARDINAL
cjfa-35439	295	1	science and journal of accounting research	ORG
cjfa-35439	295	2	5(2	CARDINAL
cjfa-35439	295	3	1-17	CARDINAL
cjfa-35439	296	1	sujarweni	NORP
cjfa-35439	296	2	v.w.	PERSON
cjfa-35439	296	3	2017	CARDINAL
cjfa-35439	297	1	applications & research	ORG
cjfa-35439	298	1	yogyakarta	GPE
cjfa-35439	298	2	pustaka baru	ORG
cjfa-35439	299	1	suwardika	PERSON
cjfa-35439	299	2	i., & mustanda	ORG
cjfa-35439	299	3	i.	PERSON
cjfa-35439	299	4	2017	CARDINAL
cjfa-35439	301	1	6(3	CARDINAL
cjfa-35439	301	2	1248	CARDINAL
cjfa-35439	302	1	tui, s.	ORG
cjfa-35439	302	2	nurnajamuddin	PERSON
cjfa-35439	302	3	m.	PERSON
cjfa-35439	302	4	sufri	PERSON
cjfa-35439	302	5	m., & nirwana	ORG
cjfa-35439	302	6	a.	PERSON
cjfa-35439	302	7	2017	CARDINAL
cjfa-35439	303	1	indonesian	NORP
cjfa-35439	304	1	international journal of management & social sciences	ORG
cjfa-35439	304	2	7(1	DATE
cjfa-35439	304	3	84	CARDINAL
cjfa-35439	306	1	p.a.	GPE
cjfa-35439	306	2	& yasa	ORG
cjfa-35439	306	3	g.w.	GPE
cjfa-35439	306	4	2018	DATE
cjfa-35439	308	1	23(2	CARDINAL
cjfa-35439	308	2	957	CARDINAL