id	sid	eid	entity	type
hassl-2227	1	1	11	CARDINAL
hassl-2227	1	2	2022	CARDINAL
hassl-2227	3	1	indonesia	GPE
hassl-2227	3	2	handoyo1	ORG
hassl-2227	3	3	kusumaningrum2 1,2faculty	ORG
hassl-2227	3	4	islam	NORP
hassl-2227	3	5	indonesia	GPE
hassl-2227	3	6	indonesia	GPE
hassl-2227	4	1	1email	DATE
hassl-2227	5	1	2email	CARDINAL
hassl-2227	5	2	10	CARDINAL
hassl-2227	5	3	24 november 2021	DATE
hassl-2227	5	4	16	CARDINAL
hassl-2227	5	5	4	CARDINAL
hassl-2227	5	6	indonesia	GPE
hassl-2227	6	1	jel classification:	ORG
hassl-2227	7	1	recent years	DATE
hassl-2227	9	1	indonesia	GPE
hassl-2227	11	1	43	CARDINAL
hassl-2227	11	2	the indonesia stock exchange	ORG
hassl-2227	13	1	indonesia	GPE
hassl-2227	16	1	1	CARDINAL
hassl-2227	18	1	scott	ORG
hassl-2227	18	2	2009	DATE
hassl-2227	19	1	jensen & meckling	ORG
hassl-2227	19	2	1976	DATE
hassl-2227	22	1	social sciences	ORG
hassl-2227	22	2	2022	CARDINAL
hassl-2227	23	1	10	CARDINAL
hassl-2227	23	2	1	CARDINAL
hassl-2227	24	1	11	CARDINAL
hassl-2227	25	1	2312-4318	CARDINAL
hassl-2227	25	2	2312-5659	DATE
hassl-2227	25	3	10.18488/73.v10i1.2227	CARDINAL
hassl-2227	25	4	2022	CARDINAL
hassl-2227	27	1	https://orcid.org/0000-0001-5039-2856	ORG
hassl-2227	27	2	mailto:okkeinneke48@gmail.com https://www.doi.org/10.18488/73.v10i1.2227	ORG
hassl-2227	27	3	social sciences letters	ORG
hassl-2227	27	4	2022	CARDINAL
hassl-2227	27	5	10(1	DATE
hassl-2227	27	6	11	CARDINAL
hassl-2227	27	7	2022	CARDINAL
hassl-2227	31	1	jensen & meckling	ORG
hassl-2227	31	2	1976	DATE
hassl-2227	32	1	mahadewi & krisnadewi	ORG
hassl-2227	32	2	2017	DATE
hassl-2227	33	1	indonesia	GPE
hassl-2227	33	2	indonesia	GPE
hassl-2227	34	1	at least 50%	PERCENT
hassl-2227	37	1	chtourou	ORG
hassl-2227	37	2	2001	DATE
hassl-2227	37	3	xie	PERSON
hassl-2227	37	4	davidson iii	PERSON
hassl-2227	37	5	2003	DATE
hassl-2227	38	1	santana & made	ORG
hassl-2227	38	2	2016	DATE
hassl-2227	40	1	christie & zimmerman	ORG
hassl-2227	40	2	1994	DATE
hassl-2227	41	1	ujiyantho & scouts	ORG
hassl-2227	41	2	2007	DATE
hassl-2227	41	3	teshima & okinobu	ORG
hassl-2227	41	4	2008	DATE
hassl-2227	41	5	alves	PERSON
hassl-2227	41	6	2012	DATE
hassl-2227	42	1	harrast & mason-olsen	ORG
hassl-2227	42	2	2007	DATE
hassl-2227	43	1	jse	FAC
hassl-2227	43	2	se-008/12-2001	ORG
hassl-2227	43	3	at least three	CARDINAL
hassl-2227	44	1	only one	CARDINAL
hassl-2227	45	1	suriyani	NORP
hassl-2227	45	2	yuniarta, & atmadja	ORG
hassl-2227	45	3	2015	DATE
hassl-2227	49	1	2013	DATE
hassl-2227	50	1	2017	CARDINAL
hassl-2227	51	1	haider	ORG
hassl-2227	51	2	2012	DATE
hassl-2227	51	3	pakistan	GPE
hassl-2227	52	1	2015 to 2017	DATE
hassl-2227	52	2	indonesia	GPE
hassl-2227	53	1	one	CARDINAL
hassl-2227	53	2	indonesia	GPE
hassl-2227	53	3	2015	DATE
hassl-2227	53	4	2016	DATE
hassl-2227	53	5	2017	DATE
hassl-2227	54	1	the indonesia stock exchange	ORG
hassl-2227	55	1	cnbc	ORG
hassl-2227	55	2	more than five years earlier	DATE
hassl-2227	56	1	social sciences letters	ORG
hassl-2227	56	2	2022	CARDINAL
hassl-2227	56	3	10(1	DATE
hassl-2227	56	4	11	CARDINAL
hassl-2227	56	5	2022	CARDINAL
hassl-2227	58	1	100,000	CARDINAL
hassl-2227	60	1	2016	CARDINAL
hassl-2227	60	2	183.56 billion	MONEY
hassl-2227	60	3	1.08 trillion	CARDINAL
hassl-2227	62	1	1.06 trillion	CARDINAL
hassl-2227	62	2	317.88 billion	MONEY
hassl-2227	62	3	2020	DATE
hassl-2227	63	1	one	CARDINAL
hassl-2227	66	1	two	CARDINAL
hassl-2227	67	1	2012	DATE
hassl-2227	68	1	2015	CARDINAL
hassl-2227	68	2	2017	CARDINAL
hassl-2227	68	3	indonesia	GPE
hassl-2227	69	1	2	CARDINAL
hassl-2227	69	2	2.1	CARDINAL
hassl-2227	71	1	jensen & meckling	ORG
hassl-2227	71	2	1976	DATE
hassl-2227	71	3	one	CARDINAL
hassl-2227	74	1	jensen & meckling	ORG
hassl-2227	74	2	1976	DATE
hassl-2227	75	1	eisenhardt	PERSON
hassl-2227	75	2	1989	DATE
hassl-2227	75	3	three	CARDINAL
hassl-2227	77	1	mahadewi & krisnadewi	ORG
hassl-2227	77	2	2017	DATE
hassl-2227	78	1	2.2	CARDINAL
hassl-2227	82	1	chtourou et al	PERSON
hassl-2227	82	2	2001	DATE
hassl-2227	82	3	xie et al	PERSON
hassl-2227	83	1	2003	DATE
hassl-2227	83	2	2013	DATE
hassl-2227	83	3	che-ahmad	PERSON
hassl-2227	83	4	ahmad-zaluki	PERSON
hassl-2227	83	5	2013	DATE
hassl-2227	83	6	sufitrayati	ORG
hassl-2227	83	7	2015	CARDINAL
hassl-2227	83	8	2015	DATE
hassl-2227	83	9	sinan	GPE
hassl-2227	83	10	2016	CARDINAL
hassl-2227	83	11	social sciences letters	ORG
hassl-2227	83	12	2022	CARDINAL
hassl-2227	83	13	10(1	DATE
hassl-2227	83	14	11	CARDINAL
hassl-2227	83	15	2022	CARDINAL
hassl-2227	85	1	krisnadewi	PERSON
hassl-2227	85	2	2017	CARDINAL
hassl-2227	86	1	2013	DATE
hassl-2227	86	2	dewi	GPE
hassl-2227	86	3	eva, & khoiruddin	ORG
hassl-2227	86	4	2016	DATE
hassl-2227	86	5	2010	DATE
hassl-2227	86	6	2013	DATE
hassl-2227	86	7	suriyani et al	PERSON
hassl-2227	87	1	2015	CARDINAL
hassl-2227	87	2	yendrawati	DATE
hassl-2227	87	3	2015	DATE
hassl-2227	87	4	khosheghbal	DATE
hassl-2227	87	5	ali, & ali	ORG
hassl-2227	87	6	2017	DATE
hassl-2227	87	7	handoyo & agustianingrum	ORG
hassl-2227	87	8	2017	CARDINAL
hassl-2227	88	1	2010	DATE
hassl-2227	88	2	2013	DATE
hassl-2227	88	3	2013	DATE
hassl-2227	88	4	dewi et al	PERSON
hassl-2227	89	1	2016	CARDINAL
hassl-2227	89	2	indonesia	GPE
hassl-2227	89	3	al	ORG
hassl-2227	90	1	2017	CARDINAL
hassl-2227	90	2	iran	GPE
hassl-2227	91	1	2011	DATE
hassl-2227	92	1	mansor et al	PERSON
hassl-2227	92	2	2013	DATE
hassl-2227	92	3	sinan et al	GPE
hassl-2227	93	1	2016	CARDINAL
hassl-2227	93	2	yendrawati	DATE
hassl-2227	93	3	2015	DATE
hassl-2227	93	4	handoyo & agustianingrum	ORG
hassl-2227	93	5	2017	CARDINAL
hassl-2227	94	1	2014	DATE
hassl-2227	96	1	alves	ORG
hassl-2227	96	2	2012	DATE
hassl-2227	96	3	syarifuddin	PERSON
hassl-2227	96	4	2013	DATE
hassl-2227	96	5	mansor et al	PERSON
hassl-2227	97	1	2013	DATE
hassl-2227	98	1	sinan et al	GPE
hassl-2227	99	1	2016	DATE
hassl-2227	99	2	handoyo & agustianingrum	ORG
hassl-2227	99	3	2017	CARDINAL
hassl-2227	99	4	2013	DATE
hassl-2227	99	5	2013	DATE
hassl-2227	99	6	yendrawati	DATE
hassl-2227	99	7	2015	DATE
hassl-2227	99	8	dewi et al	PERSON
hassl-2227	100	1	2016	CARDINAL
hassl-2227	100	2	al	ORG
hassl-2227	101	1	2017	CARDINAL
hassl-2227	101	2	iran	GPE
hassl-2227	104	1	2015 to 2017	DATE
hassl-2227	105	1	2.3	CARDINAL
hassl-2227	105	2	three	CARDINAL
hassl-2227	107	1	miller & modigliani	ORG
hassl-2227	107	2	1961	DATE
hassl-2227	107	3	1962	DATE
hassl-2227	107	4	gordon	PERSON
hassl-2227	107	5	1960	DATE
hassl-2227	107	6	litzenberger & ramaswamy	ORG
hassl-2227	107	7	1982	DATE
hassl-2227	107	8	three	CARDINAL
hassl-2227	108	1	first	ORDINAL
hassl-2227	108	2	miller & modigliani	ORG
hassl-2227	108	3	1961	DATE
hassl-2227	109	1	second	ORDINAL
hassl-2227	110	1	gordon	PERSON
hassl-2227	112	1	gordon	PERSON
hassl-2227	113	1	third	ORDINAL
hassl-2227	116	1	2013	DATE
hassl-2227	117	1	2018	DATE
hassl-2227	117	2	indonesia	GPE
hassl-2227	118	1	haider	ORG
hassl-2227	118	2	2012	DATE
hassl-2227	118	3	pakistan	GPE
hassl-2227	119	1	2017	CARDINAL
hassl-2227	119	2	29	CARDINAL
hassl-2227	120	1	social sciences letters	ORG
hassl-2227	120	2	2022	CARDINAL
hassl-2227	120	3	10(1	DATE
hassl-2227	120	4	11	CARDINAL
hassl-2227	120	5	2022	CARDINAL
hassl-2227	122	1	3	CARDINAL
hassl-2227	124	1	jensen & meckling	ORG
hassl-2227	124	2	1976	DATE
hassl-2227	125	1	lin & minyen	ORG
hassl-2227	125	2	2014	DATE
hassl-2227	127	1	chtourou et al	PERSON
hassl-2227	128	1	2001	DATE
hassl-2227	128	2	xie et al	PERSON
hassl-2227	129	1	2003	DATE
hassl-2227	131	1	jensen & meckling	ORG
hassl-2227	131	2	1976	DATE
hassl-2227	133	1	komite nasional kebijakan	ORG
hassl-2227	133	2	2006	DATE
hassl-2227	134	1	raja	PERSON
hassl-2227	134	2	anugerah	ORG
hassl-2227	134	3	desmiyawati	ORG
hassl-2227	134	4	2014	DATE
hassl-2227	134	5	handoyo & agustianingrum	ORG
hassl-2227	134	6	2017	CARDINAL
hassl-2227	136	1	one	CARDINAL
hassl-2227	137	1	jensen & meckling	ORG
hassl-2227	137	2	1976	DATE
hassl-2227	139	1	nastiti et al.	ORG
hassl-2227	139	2	2015	DATE
hassl-2227	140	1	ujiyantho & scouts	ORG
hassl-2227	140	2	2007	DATE
hassl-2227	140	3	handoyo & agustianingrum	ORG
hassl-2227	140	4	2017	CARDINAL
hassl-2227	140	5	ashton, & hodgkinson	ORG
hassl-2227	140	6	2018	DATE
hassl-2227	143	1	one	CARDINAL
hassl-2227	150	1	2017	CARDINAL
hassl-2227	150	2	2012	DATE
hassl-2227	151	1	social sciences letters	ORG
hassl-2227	151	2	2022	CARDINAL
hassl-2227	151	3	10(1	DATE
hassl-2227	151	4	11	CARDINAL
hassl-2227	151	5	2022	CARDINAL
hassl-2227	157	1	4	CARDINAL
hassl-2227	158	1	annual	DATE
hassl-2227	160	1	43	CARDINAL
hassl-2227	161	1	18	CARDINAL
hassl-2227	162	1	3 years	DATE
hassl-2227	162	2	54	CARDINAL
hassl-2227	163	1	4.1	CARDINAL
hassl-2227	164	1	4.1.1	CARDINAL
hassl-2227	167	1	four	CARDINAL
hassl-2227	167	2	1	CARDINAL
hassl-2227	167	3	tac	ORG
hassl-2227	167	4	1	CARDINAL
hassl-2227	168	1	2	CARDINAL
hassl-2227	168	2	β1	CARDINAL
hassl-2227	169	1	2	CARDINAL
hassl-2227	169	2	3	CARDINAL
hassl-2227	170	1	3	CARDINAL
hassl-2227	170	2	dait	PERSON
hassl-2227	170	3	4	CARDINAL
hassl-2227	171	1	ebt	ORG
hassl-2227	172	1	4.1.2	CARDINAL
hassl-2227	173	1	a. independent board	ORG
hassl-2227	173	2	social sciences letters	ORG
hassl-2227	173	3	2022	CARDINAL
hassl-2227	173	4	10(1	DATE
hassl-2227	173	5	11	CARDINAL
hassl-2227	173	6	2022	CARDINAL
hassl-2227	176	1	rahmawati	ORG
hassl-2227	176	2	2013	DATE
hassl-2227	179	1	at least three	CARDINAL
hassl-2227	180	1	only one	CARDINAL
hassl-2227	180	2	suriyani et al.	PERSON
hassl-2227	180	3	2015	DATE
hassl-2227	183	1	ujiyantho & scouts	ORG
hassl-2227	183	2	2007	DATE
hassl-2227	184	1	iqbal & strong	ORG
hassl-2227	184	2	2010	DATE
hassl-2227	184	3	raja et al	PERSON
hassl-2227	184	4	2014	DATE
hassl-2227	185	1	d.	NORP
hassl-2227	187	1	every year	DATE
hassl-2227	188	1	5	CARDINAL
hassl-2227	191	1	1	CARDINAL
hassl-2227	192	1	1	CARDINAL
hassl-2227	192	2	2.0195	CARDINAL
hassl-2227	193	1	4.2865	CARDINAL
hassl-2227	193	2	nusantara parahyangan	PERSON
hassl-2227	193	3	tbk	GPE
hassl-2227	194	1	social sciences letters	ORG
hassl-2227	194	2	2022	CARDINAL
hassl-2227	194	3	10(1	DATE
hassl-2227	194	4	11	CARDINAL
hassl-2227	194	5	2022	CARDINAL
hassl-2227	196	1	1	CARDINAL
hassl-2227	198	1	54	CARDINAL
hassl-2227	198	2	4.2865	CARDINAL
hassl-2227	198	3	2.0195	CARDINAL
hassl-2227	198	4	54 0.40	CARDINAL
hassl-2227	198	5	0.08680	CARDINAL
hassl-2227	198	6	54	CARDINAL
hassl-2227	198	7	0.80	CARDINAL
hassl-2227	198	8	0.12035	MONEY
hassl-2227	198	9	54	CARDINAL
hassl-2227	198	10	0.01	CARDINAL
hassl-2227	198	11	0.14650	MONEY
hassl-2227	198	12	54 0.08 0.91	CARDINAL
hassl-2227	198	13	0.5548	CARDINAL
hassl-2227	198	14	0.8680	CARDINAL
hassl-2227	199	1	the regional development bank	ORG
hassl-2227	199	2	west java	GPE
hassl-2227	199	3	banten tbk	PERSON
hassl-2227	199	4	the regional development bank of east	ORG
hassl-2227	199	5	tbk	GPE
hassl-2227	199	6	0.80	CARDINAL
hassl-2227	199	7	bank mayapada internasional tbk	ORG
hassl-2227	199	8	tbk	GPE
hassl-2227	199	9	0.40	CARDINAL
hassl-2227	200	1	0.6100	CARDINAL
hassl-2227	200	2	0.12035	CARDINAL
hassl-2227	201	1	artha	GPE
hassl-2227	201	2	0.80	CARDINAL
hassl-2227	201	3	daerah jawa	PERSON
hassl-2227	201	4	tbk	GPE
hassl-2227	201	5	tbk	PERSON
hassl-2227	201	6	0.33	CARDINAL
hassl-2227	202	1	0.573	CARDINAL
hassl-2227	202	2	0.146505	CARDINAL
hassl-2227	203	1	bukopin tbk	PERSON
hassl-2227	203	2	0.63	CARDINAL
hassl-2227	203	3	bank ocbc nisp	ORG
hassl-2227	203	4	tbk	GPE
hassl-2227	203	5	0.01	CARDINAL
hassl-2227	204	1	0.3749	CARDINAL
hassl-2227	204	2	0.19290	GPE
hassl-2227	205	1	bank nusantara parahyangan tbk	ORG
hassl-2227	205	2	0.91	CARDINAL
hassl-2227	205	3	0.08	CARDINAL
hassl-2227	206	1	2	CARDINAL
hassl-2227	206	2	multiple linear	ORG
hassl-2227	207	1	2.528	CARDINAL
hassl-2227	207	2	3.323	CARDINAL
hassl-2227	208	1	2	CARDINAL
hassl-2227	209	1	2.528	CARDINAL
hassl-2227	209	2	1.162	CARDINAL
hassl-2227	209	3	2.113	CARDINAL
hassl-2227	209	4	3.808	CARDINAL
hassl-2227	210	1	2.528	CARDINAL
hassl-2227	210	2	zero	CARDINAL
hassl-2227	210	3	2.528	CARDINAL
hassl-2227	211	1	2.528	CARDINAL
hassl-2227	213	1	one	CARDINAL
hassl-2227	213	2	1.162	CARDINAL
hassl-2227	215	1	one	CARDINAL
hassl-2227	215	2	2.113	CARDINAL
hassl-2227	216	1	3.323	CARDINAL
hassl-2227	217	1	one	CARDINAL
hassl-2227	217	2	3.323	CARDINAL
hassl-2227	218	1	social sciences letters	ORG
hassl-2227	218	2	2022	CARDINAL
hassl-2227	218	3	10(1	DATE
hassl-2227	218	4	11	CARDINAL
hassl-2227	218	5	2022	CARDINAL
hassl-2227	221	1	one	CARDINAL
hassl-2227	221	2	3.808	CARDINAL
hassl-2227	222	1	3	CARDINAL
hassl-2227	222	2	one	CARDINAL
hassl-2227	222	3	smirnov test	GPE
hassl-2227	223	1	54	CARDINAL
hassl-2227	225	1	2	CARDINAL
hassl-2227	225	2	0.001	CARDINAL
hassl-2227	225	3	1	CARDINAL
hassl-2227	229	1	one	CARDINAL
hassl-2227	231	1	more than 0.05	CARDINAL
hassl-2227	232	1	one	CARDINAL
hassl-2227	232	2	3	CARDINAL
hassl-2227	232	3	less than 0.05	CARDINAL
hassl-2227	233	1	1	CARDINAL
hassl-2227	235	1	4	CARDINAL
hassl-2227	236	1	0.957	CARDINAL
hassl-2227	236	2	1.044	CARDINAL
hassl-2227	236	3	0.798	CARDINAL
hassl-2227	236	4	1.253	MONEY
hassl-2227	236	5	0.917 1.091	CARDINAL
hassl-2227	236	6	0.786	CARDINAL
hassl-2227	236	7	1.273	MONEY
hassl-2227	239	1	social sciences letters	ORG
hassl-2227	239	2	2022	CARDINAL
hassl-2227	239	3	10(1	DATE
hassl-2227	239	4	11	CARDINAL
hassl-2227	239	5	2022	CARDINAL
hassl-2227	241	1	0.10	CARDINAL
hassl-2227	241	2	10	CARDINAL
hassl-2227	241	3	4	CARDINAL
hassl-2227	241	4	less than 10	CARDINAL
hassl-2227	241	5	less than 10	CARDINAL
hassl-2227	243	1	2	CARDINAL
hassl-2227	244	1	one	CARDINAL
hassl-2227	247	1	0	CARDINAL
hassl-2227	248	1	2	CARDINAL
hassl-2227	249	1	four	CARDINAL
hassl-2227	250	1	5	CARDINAL
hassl-2227	251	1	model durbin	PERSON
hassl-2227	251	2	1 2.021	CARDINAL
hassl-2227	252	1	watson	PERSON
hassl-2227	252	2	watson	PERSON
hassl-2227	253	1	5	CARDINAL
hassl-2227	253	2	watson	PERSON
hassl-2227	253	3	2.021	CARDINAL
hassl-2227	253	4	1.414	CARDINAL
hassl-2227	253	5	1.724	CARDINAL
hassl-2227	254	1	4	CARDINAL
hassl-2227	254	2	4 1.414	CARDINAL
hassl-2227	254	3	2.586	CARDINAL
hassl-2227	254	4	4 du	QUANTITY
hassl-2227	254	5	4 1.724	CARDINAL
hassl-2227	254	6	2.276	CARDINAL
hassl-2227	255	1	2.021	CARDINAL
hassl-2227	255	2	4 du	QUANTITY
hassl-2227	255	3	watson	PERSON
hassl-2227	256	1	social sciences letters	ORG
hassl-2227	256	2	2022	CARDINAL
hassl-2227	256	3	10(1	DATE
hassl-2227	256	4	11	CARDINAL
hassl-2227	256	5	2022	CARDINAL
hassl-2227	258	1	6	CARDINAL
hassl-2227	260	1	1 0.117	CARDINAL
hassl-2227	262	1	0 and 1	CARDINAL
hassl-2227	262	2	1	CARDINAL
hassl-2227	262	3	1	CARDINAL
hassl-2227	264	1	6	CARDINAL
hassl-2227	264	2	x4	PERSON
hassl-2227	264	3	the indonesia stock exchange	ORG
hassl-2227	264	4	2015 to 2017	CARDINAL
hassl-2227	264	5	11.7%	PERCENT
hassl-2227	265	1	7	CARDINAL
hassl-2227	268	1	2.709 0.037	CARDINAL
hassl-2227	270	1	0.05	CARDINAL
hassl-2227	271	1	7	CARDINAL
hassl-2227	271	2	2.709	CARDINAL
hassl-2227	271	3	0.037	CARDINAL
hassl-2227	272	1	0.037	CARDINAL
hassl-2227	272	2	0.05	CARDINAL
hassl-2227	273	1	8	CARDINAL
hassl-2227	276	1	0.717	CARDINAL
hassl-2227	276	2	3.323	CARDINAL
hassl-2227	276	3	0.020	CARDINAL
hassl-2227	276	4	one	CARDINAL
hassl-2227	277	1	spss	ORG
hassl-2227	278	1	less than 0.05	CARDINAL
hassl-2227	279	1	8	CARDINAL
hassl-2227	279	2	0.717	CARDINAL
hassl-2227	279	3	0.406	CARDINAL
hassl-2227	279	4	0.864	CARDINAL
hassl-2227	279	5	0.020	CARDINAL
hassl-2227	280	1	0.05	CARDINAL
hassl-2227	281	1	6	CARDINAL
hassl-2227	282	1	0.717	CARDINAL
hassl-2227	282	2	0.05	CARDINAL
hassl-2227	283	1	indonesia	GPE
hassl-2227	283	2	two	CARDINAL
hassl-2227	283	3	social sciences letters	ORG
hassl-2227	283	4	2022	CARDINAL
hassl-2227	283	5	10(1	DATE
hassl-2227	283	6	11	CARDINAL
hassl-2227	283	7	2022	CARDINAL
hassl-2227	290	1	2005	DATE
hassl-2227	290	2	& utama	ORG
hassl-2227	290	3	2005	DATE
hassl-2227	290	4	ujiyantho & scouts	ORG
hassl-2227	290	5	2007	DATE
hassl-2227	291	1	peasnell	ORG
hassl-2227	291	2	2000	DATE
hassl-2227	291	3	2005	DATE
hassl-2227	291	4	rusmin, & ginting	ORG
hassl-2227	291	5	2010	DATE
hassl-2227	291	6	2013	DATE
hassl-2227	291	7	2013	DATE
hassl-2227	291	8	al	ORG
hassl-2227	292	1	2017	CARDINAL
hassl-2227	292	2	handoyo & agustianingrum	ORG
hassl-2227	292	3	2017	CARDINAL
hassl-2227	294	1	2010	DATE
hassl-2227	294	2	1	CARDINAL
hassl-2227	294	3	2	CARDINAL
hassl-2227	295	1	the indonesia stock exchange	ORG
hassl-2227	295	2	2015	CARDINAL
hassl-2227	296	1	0.406	CARDINAL
hassl-2227	296	2	0.05	CARDINAL
hassl-2227	299	1	peasnell et al.	ORG
hassl-2227	299	2	2000	DATE
hassl-2227	300	1	peasnell et al	PERSON
hassl-2227	300	2	2000	DATE
hassl-2227	301	1	2010	DATE
hassl-2227	301	2	2013	DATE
hassl-2227	301	3	suriyani et al	PERSON
hassl-2227	302	1	2015	CARDINAL
hassl-2227	302	2	yendrawati	DATE
hassl-2227	302	3	2015	DATE
hassl-2227	302	4	al	ORG
hassl-2227	302	5	2017	CARDINAL
hassl-2227	302	6	handoyo & agustianingrum	ORG
hassl-2227	302	7	2017	CARDINAL
hassl-2227	303	1	third	ORDINAL
hassl-2227	304	1	between 2015 and 2017	CARDINAL
hassl-2227	305	1	0.864	CARDINAL
hassl-2227	305	2	0.05	CARDINAL
hassl-2227	307	1	no more than 5%	PERCENT
hassl-2227	308	1	kazemiana & zuraidah	ORG
hassl-2227	308	2	2015	DATE
hassl-2227	309	1	2013	DATE
hassl-2227	309	2	2013	DATE
hassl-2227	309	3	al	ORG
hassl-2227	310	1	2017	CARDINAL
hassl-2227	310	2	iran	GPE
hassl-2227	311	1	three	CARDINAL
hassl-2227	312	1	indonesia	GPE
hassl-2227	313	1	nanda, & wysocki	ORG
hassl-2227	313	2	2003	DATE
hassl-2227	313	3	lang	ORG
hassl-2227	313	4	raedy, & wilson	ORG
hassl-2227	313	5	2006	DATE
hassl-2227	313	6	gopalan & jayaraman	ORG
hassl-2227	313	7	2012	DATE
hassl-2227	313	8	indonesia	GPE
hassl-2227	314	1	three	CARDINAL
hassl-2227	315	1	social sciences letters	ORG
hassl-2227	315	2	2022	CARDINAL
hassl-2227	315	3	10(1	DATE
hassl-2227	315	4	11	CARDINAL
hassl-2227	315	5	2022	CARDINAL
hassl-2227	317	1	0.020	CARDINAL
hassl-2227	317	2	less than 0.05	CARDINAL
hassl-2227	323	1	aflatooni & nikbakht	ORG
hassl-2227	323	2	2010	DATE
hassl-2227	324	1	indonesia	GPE
hassl-2227	324	2	2017	DATE
hassl-2227	324	3	la porta	FAC
hassl-2227	324	4	shleifer, & vishny	ORG
hassl-2227	324	5	2000	DATE
hassl-2227	325	1	aflatooni & nikbakht	ORG
hassl-2227	325	2	2010	DATE
hassl-2227	325	3	putri	PERSON
hassl-2227	325	4	2012	DATE
hassl-2227	326	1	2017	CARDINAL
hassl-2227	327	1	7	CARDINAL
hassl-2227	329	1	indonesia	GPE
hassl-2227	331	1	8	CARDINAL
hassl-2227	334	1	annual	DATE
hassl-2227	335	1	9	CARDINAL
hassl-2227	340	1	a., & nikbakht	ORG
hassl-2227	340	2	z.	PERSON
hassl-2227	340	3	2010	DATE
hassl-2227	342	1	3(1	CARDINAL
hassl-2227	342	2	55	CARDINAL
hassl-2227	343	1	alves	ORG
hassl-2227	343	2	s.	PERSON
hassl-2227	343	3	2012	DATE
hassl-2227	344	1	portugal	GPE
hassl-2227	345	1	6(1	CARDINAL
hassl-2227	345	2	57	CARDINAL
hassl-2227	346	1	social sciences letters	ORG
hassl-2227	346	2	2022	CARDINAL
hassl-2227	346	3	10(1	DATE
hassl-2227	346	4	11	CARDINAL
hassl-2227	346	5	2022	CARDINAL
hassl-2227	348	1	christie, a. a., & zimmerman	ORG
hassl-2227	348	2	j. l.	PERSON
hassl-2227	348	3	1994	DATE
hassl-2227	350	1	3(2	CARDINAL
hassl-2227	350	2	53	CARDINAL
hassl-2227	351	1	chtourou	ORG
hassl-2227	351	2	s. m.	PERSON
hassl-2227	351	3	j., & courteu	ORG
hassl-2227	351	4	2001	DATE
hassl-2227	353	1	social science research network	ORG
hassl-2227	354	1	dewi	GPE
hassl-2227	354	2	s.	GPE
hassl-2227	354	3	eva	GPE
hassl-2227	354	4	r., & khoiruddin	ORG
hassl-2227	354	5	m.	PERSON
hassl-2227	354	6	2016	DATE
hassl-2227	355	1	jakarta	GPE
hassl-2227	355	2	islamic	NORP
hassl-2227	355	3	2012-2013	DATE
hassl-2227	356	1	5(3	CARDINAL
hassl-2227	356	2	156	CARDINAL
hassl-2227	357	1	eisenhardt	PERSON
hassl-2227	357	2	k.	PERSON
hassl-2227	357	3	1989	DATE
hassl-2227	359	1	academy of management review	ORG
hassl-2227	359	2	14(1	CARDINAL
hassl-2227	359	3	57	CARDINAL
hassl-2227	360	1	gideon	ORG
hassl-2227	360	2	s. b. b.	PERSON
hassl-2227	360	3	2005	DATE
hassl-2227	364	1	172	CARDINAL
hassl-2227	365	1	september 15-16	DATE
hassl-2227	366	1	r., & jayaraman	ORG
hassl-2227	366	2	s.	PERSON
hassl-2227	366	3	2012	DATE
hassl-2227	368	1	journal of accounting research	ORG
hassl-2227	368	2	50(1	CARDINAL
hassl-2227	368	3	117	CARDINAL
hassl-2227	368	4	https://doi.org/10.1111/j.1475-679x.2011.00431.x	PERSON
hassl-2227	369	1	gordon	PERSON
hassl-2227	369	2	m. j.	PERSON
hassl-2227	369	3	1960	DATE
hassl-2227	371	1	quarterly	DATE
hassl-2227	371	2	472	CARDINAL
hassl-2227	372	1	j. (	PERSON
hassl-2227	372	2	2012	DATE
hassl-2227	373	1	pakistani	NORP
hassl-2227	374	1	european journal of business and management	ORG
hassl-2227	374	2	4(1	CARDINAL
hassl-2227	374	3	83	CARDINAL
hassl-2227	375	1	s., & agustianingrum	ORG
hassl-2227	375	2	w. b.	PERSON
hassl-2227	375	3	2017	CARDINAL
hassl-2227	376	1	indonesian	NORP
hassl-2227	377	1	21(3	CARDINAL
hassl-2227	377	2	436	CARDINAL
hassl-2227	378	1	handoyo	PERSON
hassl-2227	378	2	s., & fathurrizki	ORG
hassl-2227	378	3	2018	DATE
hassl-2227	379	1	indonesia	GPE
hassl-2227	380	1	22(3	CARDINAL
hassl-2227	380	2	429	CARDINAL
hassl-2227	381	1	s. a.,	PERSON
hassl-2227	381	2	l.	PERSON
hassl-2227	381	3	2007	DATE
hassl-2227	383	1	77(1	CARDINAL
hassl-2227	383	2	24	CARDINAL
hassl-2227	384	1	w.	PERSON
hassl-2227	384	2	2017	CARDINAL
hassl-2227	386	1	42	CARDINAL
hassl-2227	386	2	267	CARDINAL
hassl-2227	387	1	2013	DATE
hassl-2227	388	1	indonesian	NORP
hassl-2227	388	2	2006-2010	DATE
hassl-2227	389	1	indonesian	NORP
hassl-2227	389	2	5(1	CARDINAL
hassl-2227	389	3	52-63	DATE
hassl-2227	389	4	hodnett	PERSON
hassl-2227	389	5	k., & hsieh	ORG
hassl-2227	389	6	2012	DATE
hassl-2227	391	1	international business & economics research journal	ORG
hassl-2227	391	2	849	CARDINAL
hassl-2227	391	3	https://doi.org/10.19030/iber.v11i8.7163	PERSON
hassl-2227	392	1	iqbal	PERSON
hassl-2227	392	2	2010	DATE
hassl-2227	393	1	uk	GPE
hassl-2227	394	1	6(3	CARDINAL
hassl-2227	394	2	168–189	CARDINAL
hassl-2227	395	1	jensen	PERSON
hassl-2227	395	2	m. c.	PERSON
hassl-2227	395	3	w. h.	PERSON
hassl-2227	395	4	1976	DATE
hassl-2227	397	1	journal of financial economics	ORG
hassl-2227	397	2	3(4	CARDINAL
hassl-2227	397	3	305-360	CARDINAL
hassl-2227	398	1	kazemiana	GPE
hassl-2227	398	2	s., & zuraidah	ORG
hassl-2227	398	3	m. s.	PERSON
hassl-2227	398	4	2015	CARDINAL
hassl-2227	400	1	procedia economics	ORG
hassl-2227	400	2	31	DATE
hassl-2227	400	3	618	CARDINAL
hassl-2227	400	4	624	CARDINAL
hassl-2227	401	1	khosheghbal	DATE
hassl-2227	401	2	m., ali, a., & ali	PERSON
hassl-2227	401	3	2017	CARDINAL
hassl-2227	402	1	tehran stock exchange	ORG
hassl-2227	403	1	international journal of economics	ORG
hassl-2227	403	2	147	CARDINAL
hassl-2227	404	1	nasional kebijakan	ORG
hassl-2227	405	1	2006	DATE
hassl-2227	406	1	pedoman umum	PERSON
hassl-2227	406	2	indonesia	GPE
hassl-2227	406	3	ministry of economics	ORG
hassl-2227	407	1	la porta	PERSON
hassl-2227	407	2	f.	PERSON
hassl-2227	407	3	a., & vishny	ORG
hassl-2227	407	4	r.	PERSON
hassl-2227	407	5	2000	DATE
hassl-2227	409	1	1-33	DATE
hassl-2227	410	1	lang	PERSON
hassl-2227	410	2	m.	PERSON
hassl-2227	410	3	j. s.	PERSON
hassl-2227	410	4	w.	PERSON
hassl-2227	410	5	2006	DATE
hassl-2227	412	1	journal of accounting and	ORG
hassl-2227	412	2	42(1-2	CARDINAL
hassl-2227	412	3	255	CARDINAL
hassl-2227	414	1	social sciences letters	ORG
hassl-2227	414	2	2022	CARDINAL
hassl-2227	414	3	10(1	DATE
hassl-2227	414	4	11	CARDINAL
hassl-2227	414	5	2022	CARDINAL
hassl-2227	416	1	2011	DATE
hassl-2227	417	1	hong kong	GPE
hassl-2227	418	1	26(6	CARDINAL
hassl-2227	418	2	501	CARDINAL
hassl-2227	419	1	d., & wysocki	ORG
hassl-2227	419	2	2003	DATE
hassl-2227	421	1	journal of financial economics	ORG
hassl-2227	421	2	69(3	CARDINAL
hassl-2227	421	3	505	CARDINAL
hassl-2227	421	4	https://doi.org/10.1016/s0304-405x(03)00121-1.	PERSON
hassl-2227	422	1	lin	PERSON
hassl-2227	422	2	t. y.,	ORG
hassl-2227	422	3	2014	DATE
hassl-2227	424	1	taiwan	GPE
hassl-2227	425	1	56	CARDINAL
hassl-2227	426	1	j. (	PERSON
hassl-2227	426	2	1962	DATE
hassl-2227	428	1	243	CARDINAL
hassl-2227	428	2	litzenberger	PERSON
hassl-2227	428	3	r. h., & ramaswamy	ORG
hassl-2227	428	4	k. (1982	PERSON
hassl-2227	430	1	429-443	CARDINAL
hassl-2227	431	1	mahadewi	PERSON
hassl-2227	431	2	a. a. i. s.	PERSON
hassl-2227	431	3	& krisnadewi	PERSON
hassl-2227	431	4	k. a.	PERSON
hassl-2227	431	5	2017	CARDINAL
hassl-2227	433	1	udayana university accounting e-journal	ORG
hassl-2227	433	2	18(1	CARDINAL
hassl-2227	433	3	443	CARDINAL
hassl-2227	434	1	n., che-ahmad	PERSON
hassl-2227	434	2	a.	PERSON
hassl-2227	434	3	ahmad-zaluki	PERSON
hassl-2227	434	4	a. h.	PERSON
hassl-2227	434	5	2013	DATE
hassl-2227	435	1	malaysian	NORP
hassl-2227	435	2	plcs	ORG
hassl-2227	436	1	procedia economics	ORG
hassl-2227	436	2	7	CARDINAL
hassl-2227	436	3	221	CARDINAL
hassl-2227	436	4	https://doi.org/10.1016/s2212-5671(13)00238-4	CARDINAL
hassl-2227	436	5	miller	ORG
hassl-2227	436	6	m. h., & modigliani	PERSON
hassl-2227	436	7	f.	PERSON
hassl-2227	436	8	1961	DATE
hassl-2227	438	1	the journal of business	ORG
hassl-2227	438	2	34(4	CARDINAL
hassl-2227	438	3	411	CARDINAL
hassl-2227	438	4	433	CARDINAL
hassl-2227	438	5	murhadi	PERSON
hassl-2227	438	6	w. r.	PERSON
hassl-2227	438	7	2010	DATE
hassl-2227	439	1	indonesian	NORP
hassl-2227	440	1	nastiti	PERSON
hassl-2227	440	2	a. s.	PERSON
hassl-2227	440	3	gumanti	ORG
hassl-2227	440	4	t. a.	GPE
hassl-2227	440	5	utami	GPE
hassl-2227	440	6	s. r., & manik	PERSON
hassl-2227	440	7	2015	CARDINAL
hassl-2227	442	1	mediterranean	LOC
hassl-2227	442	2	6(5	CARDINAL
hassl-2227	442	3	223	CARDINAL
hassl-2227	443	1	nuryaman	PERSON
hassl-2227	443	2	r.	NORP
hassl-2227	443	3	rusmin	GPE
hassl-2227	443	4	r., & ginting	ORG
hassl-2227	443	5	j. (	PERSON
hassl-2227	443	6	2010	DATE
hassl-2227	445	1	xivo's	ORG
hassl-2227	445	2	152	CARDINAL
hassl-2227	446	1	s.	GPE
hassl-2227	446	2	ashton	PERSON
hassl-2227	446	3	j., & hodgkinson	ORG
hassl-2227	446	4	2018	DATE
hassl-2227	448	1	648	CARDINAL
hassl-2227	449	1	peasnell	PERSON
hassl-2227	450	1	pope	PERSON
hassl-2227	450	2	p. f., & young	PERSON
hassl-2227	450	3	s.	PERSON
hassl-2227	450	4	2000	DATE
hassl-2227	452	1	accounting & business research	ORG
hassl-2227	452	2	30(4	CARDINAL
hassl-2227	452	3	313	CARDINAL
hassl-2227	453	1	o. s.	PERSON
hassl-2227	453	2	2005	DATE
hassl-2227	455	1	4(2	CARDINAL
hassl-2227	455	2	125	CARDINAL
hassl-2227	455	3	putri	PERSON
hassl-2227	455	4	i. g. a. m. a. d.	PERSON
hassl-2227	455	5	2012	DATE
hassl-2227	457	1	157–171	CARDINAL
hassl-2227	458	1	rahmawati	ORG
hassl-2227	458	2	h.	PERSON
hassl-2227	458	3	2013	DATE
hassl-2227	460	1	2(1	CARDINAL
hassl-2227	460	2	9	CARDINAL
hassl-2227	460	3	raja	PERSON
hassl-2227	460	4	d. r.	PERSON
hassl-2227	460	5	anugerah	GPE
hassl-2227	460	6	r.	NORP
hassl-2227	460	7	desmiyawati	ORG
hassl-2227	461	1	2014	DATE
hassl-2227	463	1	mataram	PERSON
hassl-2227	464	1	santana	PERSON
hassl-2227	464	2	d. k. w.	PERSON
hassl-2227	464	3	g. w.	PERSON
hassl-2227	464	4	2016	DATE
hassl-2227	466	1	udayana university accounting e-journal	ORG
hassl-2227	466	2	14(3	CARDINAL
hassl-2227	466	3	1555-1583	DATE
hassl-2227	467	1	scott	ORG
hassl-2227	467	2	w. r.	PERSON
hassl-2227	467	3	2009	DATE
hassl-2227	468	1	5th	ORDINAL
hassl-2227	469	1	canada	GPE
hassl-2227	469	2	prentice hall	ORG
hassl-2227	470	1	sinan	GPE
hassl-2227	470	2	a. s.	PERSON
hassl-2227	470	3	hijazi	PERSON
hassl-2227	470	4	q. f., & al-rahahleh	PERSON
hassl-2227	470	5	a. s.	PERSON
hassl-2227	470	6	2016	DATE
hassl-2227	471	1	jordan	GPE
hassl-2227	472	1	10(2	DATE
hassl-2227	472	2	54-75	CARDINAL
hassl-2227	472	3	siregar	GPE
hassl-2227	472	4	s. v. n., & utama	PERSON
hassl-2227	472	5	2005	DATE
hassl-2227	474	1	7	CARDINAL
hassl-2227	474	2	social sciences letters	ORG
hassl-2227	474	3	2022	CARDINAL
hassl-2227	474	4	10(1	DATE
hassl-2227	474	5	11	CARDINAL
hassl-2227	474	6	2022	CARDINAL
hassl-2227	476	1	sufitrayati	ORG
hassl-2227	476	2	s. (2015	ORG
hassl-2227	478	1	journal of management economics	ORG
hassl-2227	478	2	1(1	CARDINAL
hassl-2227	478	3	36-44	DATE
hassl-2227	479	1	sulistiyawati	ORG
hassl-2227	479	2	s.	PERSON
hassl-2227	479	3	2013	DATE
hassl-2227	481	1	2(2	CARDINAL
hassl-2227	481	2	148	CARDINAL
hassl-2227	482	1	sun	PERSON
hassl-2227	482	2	j.	PERSON
hassl-2227	482	3	2014	DATE
hassl-2227	484	1	29(2	CARDINAL
hassl-2227	484	2	153	CARDINAL
hassl-2227	484	3	suriyani	ORG
hassl-2227	484	4	yuniarta	GPE
hassl-2227	484	5	g. a.	PERSON
hassl-2227	484	6	& atmadja	ORG
hassl-2227	484	7	a. t.	PERSON
hassl-2227	484	8	2015	CARDINAL
hassl-2227	485	1	2008-2013	DATE
hassl-2227	486	1	ganesha university of education e-journal	ORG
hassl-2227	486	2	3(1	CARDINAL
hassl-2227	487	1	syarifuddin	GPE
hassl-2227	487	2	a.	PERSON
hassl-2227	487	3	2013	DATE
hassl-2227	488	1	the indonesia stock exchange	ORG
hassl-2227	488	2	2008-2010	DATE
hassl-2227	489	1	570-590	CARDINAL
hassl-2227	490	1	teshima	ORDINAL
hassl-2227	490	2	n., & okinobu	ORG
hassl-2227	490	3	s. (2008	PERSON
hassl-2227	491	1	japan	GPE
hassl-2227	492	1	journal of international financial management	ORG
hassl-2227	492	2	19(2	CARDINAL
hassl-2227	492	3	108	CARDINAL
hassl-2227	493	1	a. m.	PERSON
hassl-2227	493	2	b. a.	PERSON
hassl-2227	493	3	2007	DATE
hassl-2227	495	1	makassar	GPE
hassl-2227	496	1	xie	PERSON
hassl-2227	496	2	b.	PERSON
hassl-2227	496	3	davidson iii	PERSON
hassl-2227	496	4	w. n., & dadalt	PERSON
hassl-2227	496	5	2003	DATE
hassl-2227	498	1	9(2	CARDINAL
hassl-2227	498	2	295	CARDINAL
hassl-2227	499	1	yendrawati	ORG
hassl-2227	499	2	r.	PERSON
hassl-2227	499	3	2015	DATE
hassl-2227	501	1	4(1	CARDINAL
hassl-2227	501	2	33-40	CARDINAL
hassl-2227	502	1	social sciences letters	ORG