id	sid	eid	entity	type
hassl-2959	1	1	139	CARDINAL
hassl-2959	1	2	2022	CARDINAL
hassl-2959	3	1	indonesia	GPE
hassl-2959	3	2	ardi2	NORP
hassl-2959	4	1	islam	NORP
hassl-2959	4	2	indonesia	GPE
hassl-2959	4	3	indonesia	GPE
hassl-2959	5	1	1email	DATE
hassl-2959	5	2	2email	CARDINAL
hassl-2959	6	1	tel	PERSON
hassl-2959	7	1	3email	CARDINAL
hassl-2959	8	1	31	CARDINAL
hassl-2959	8	2	16	CARDINAL
hassl-2959	8	3	4	CARDINAL
hassl-2959	8	4	11	CARDINAL
hassl-2959	8	5	2022	CARDINAL
hassl-2959	8	6	keywords audit committee	ORG
hassl-2959	11	1	40	CARDINAL
hassl-2959	11	2	the indonesia stock exchange	ORG
hassl-2959	11	3	2016 to 2018	DATE
hassl-2959	17	1	the indonesia stock exchange	ORG
hassl-2959	20	1	1	CARDINAL
hassl-2959	20	2	18	CARDINAL
hassl-2959	20	3	article 30	LAW
hassl-2959	20	4	2016	DATE
hassl-2959	22	1	2018	DATE
hassl-2959	22	2	one	CARDINAL
hassl-2959	23	1	social sciences	ORG
hassl-2959	23	2	2022	CARDINAL
hassl-2959	24	1	10	CARDINAL
hassl-2959	24	2	2	CARDINAL
hassl-2959	25	1	139	CARDINAL
hassl-2959	26	1	2312-4318	CARDINAL
hassl-2959	26	2	2312-5659	DATE
hassl-2959	26	3	10.18488/73.v10i2.2959	CARDINAL
hassl-2959	26	4	2022	CARDINAL
hassl-2959	29	1	social sciences letters	ORG
hassl-2959	29	2	2022	CARDINAL
hassl-2959	29	3	10(2	DATE
hassl-2959	29	4	139	CARDINAL
hassl-2959	29	5	2022	CARDINAL
hassl-2959	34	1	gunawan	PERSON
hassl-2959	34	2	2017	CARDINAL
hassl-2959	34	3	2017	CARDINAL
hassl-2959	35	1	khumairoh	PERSON
hassl-2959	35	2	agustina	PERSON
hassl-2959	35	3	2017	CARDINAL
hassl-2959	35	4	2019	DATE
hassl-2959	36	1	onasis	PERSON
hassl-2959	36	2	robin	PERSON
hassl-2959	36	3	2016	DATE
hassl-2959	37	1	al-maghzom	PERSON
hassl-2959	37	2	hussainey	PERSON
hassl-2959	37	3	2016	DATE
hassl-2959	38	1	sellami	PERSON
hassl-2959	38	2	2017	CARDINAL
hassl-2959	38	3	2017	CARDINAL
hassl-2959	39	1	olayinka	PERSON
hassl-2959	39	2	2019	DATE
hassl-2959	40	1	2018	DATE
hassl-2959	41	1	abdullah	PERSON
hassl-2959	41	2	ismail	PERSON
hassl-2959	41	3	2015	DATE
hassl-2959	42	1	300	CARDINAL
hassl-2959	42	2	the malaysian stock exchange	ORG
hassl-2959	42	3	2013	DATE
hassl-2959	43	1	al-maghzom et al	PERSON
hassl-2959	44	1	2016	DATE
hassl-2959	44	2	2018	DATE
hassl-2959	46	1	the period 2016 to 2018	DATE
hassl-2959	47	1	one	CARDINAL
hassl-2959	48	1	2	CARDINAL
hassl-2959	48	2	2.1	CARDINAL
hassl-2959	49	1	2018	DATE
hassl-2959	50	1	2017	DATE
hassl-2959	57	1	2017	DATE
hassl-2959	58	1	2.2	CARDINAL
hassl-2959	58	2	freeman	PERSON
hassl-2959	58	3	david	PERSON
hassl-2959	58	4	1983	DATE
hassl-2959	62	1	2017	DATE
hassl-2959	64	1	social sciences letters	ORG
hassl-2959	64	2	2022	CARDINAL
hassl-2959	64	3	10(2	DATE
hassl-2959	64	4	139	CARDINAL
hassl-2959	64	5	2022	CARDINAL
hassl-2959	66	1	2.3	CARDINAL
hassl-2959	67	1	the financial services authority	ORG
hassl-2959	67	2	eight	CARDINAL
hassl-2959	72	1	2018	DATE
hassl-2959	72	2	1	CARDINAL
hassl-2959	72	3	2	CARDINAL
hassl-2959	72	4	3	CARDINAL
hassl-2959	72	5	4	CARDINAL
hassl-2959	72	6	5	CARDINAL
hassl-2959	72	7	6	CARDINAL
hassl-2959	73	1	2.4	CARDINAL
hassl-2959	77	1	2017	CARDINAL
hassl-2959	77	2	gunawan	PERSON
hassl-2959	77	3	2017	CARDINAL
hassl-2959	77	4	abdullah	PERSON
hassl-2959	77	5	ismail	PERSON
hassl-2959	77	6	2015	DATE
hassl-2959	77	7	juliarto	PERSON
hassl-2959	77	8	2017	CARDINAL
hassl-2959	78	1	first	ORDINAL
hassl-2959	79	1	indonesia	GPE
hassl-2959	80	1	14/14	CARDINAL
hassl-2959	80	2	2012	DATE
hassl-2959	84	1	almaghzom et al	PERSON
hassl-2959	85	1	2016	DATE
hassl-2959	85	2	hussainey	PERSON
hassl-2959	85	3	2019	DATE
hassl-2959	86	1	second	ORDINAL
hassl-2959	91	1	abdallah	GPE
hassl-2959	91	2	hassan	PERSON
hassl-2959	91	3	mcclelland	PERSON
hassl-2959	91	4	2015	DATE
hassl-2959	91	5	abdullah et al	PERSON
hassl-2959	92	1	2015	DATE
hassl-2959	92	2	bello	ORG
hassl-2959	92	3	yusuf	PERSON
hassl-2959	92	4	2019	DATE
hassl-2959	93	1	third	ORDINAL
hassl-2959	96	1	raharja & putra	ORG
hassl-2959	96	2	2016	DATE
hassl-2959	99	1	fourth	ORDINAL
hassl-2959	102	1	social sciences letters	ORG
hassl-2959	102	2	2022	CARDINAL
hassl-2959	102	3	10(2	DATE
hassl-2959	102	4	139	CARDINAL
hassl-2959	102	5	2022	CARDINAL
hassl-2959	106	1	2017	CARDINAL
hassl-2959	107	1	fifth	ORDINAL
hassl-2959	111	1	salim	PERSON
hassl-2959	111	2	2018	DATE
hassl-2959	112	1	sixth	ORDINAL
hassl-2959	112	2	h6	ORG
hassl-2959	116	1	abdullah	PERSON
hassl-2959	116	2	ismail	PERSON
hassl-2959	116	3	2017	CARDINAL
hassl-2959	117	1	seventh	ORDINAL
hassl-2959	123	1	h6	ORG
hassl-2959	125	1	3	CARDINAL
hassl-2959	125	2	3.1	CARDINAL
hassl-2959	126	1	the period 2016 to 2018	DATE
hassl-2959	127	1	annual	DATE
hassl-2959	128	1	40	CARDINAL
hassl-2959	128	2	120	CARDINAL
hassl-2959	128	3	three years	DATE
hassl-2959	129	1	3.2	CARDINAL
hassl-2959	134	1	one	CARDINAL
hassl-2959	135	1	social sciences letters	ORG
hassl-2959	135	2	2022	CARDINAL
hassl-2959	135	3	10(2	DATE
hassl-2959	135	4	139	CARDINAL
hassl-2959	135	5	2022	CARDINAL
hassl-2959	138	1	one	CARDINAL
hassl-2959	141	1	number 1	CARDINAL
hassl-2959	142	1	45	CARDINAL
hassl-2959	142	2	abdullah	PERSON
hassl-2959	142	3	mohamed, & ahmad	ORG
hassl-2959	142	4	2015	DATE
hassl-2959	144	1	3.3	CARDINAL
hassl-2959	145	1	cem	ORG
hassl-2959	145	2	rem	ORG
hassl-2959	146	1	1	CARDINAL
hassl-2959	146	2	2	CARDINAL
hassl-2959	147	1	+	CARDINAL
hassl-2959	148	1	2	CARDINAL
hassl-2959	148	2	+	CARDINAL
hassl-2959	153	1	𝐴𝐶	ORG
hassl-2959	157	1	4	CARDINAL
hassl-2959	157	2	4.1	CARDINAL
hassl-2959	159	1	40	CARDINAL
hassl-2959	159	2	120	CARDINAL
hassl-2959	160	1	1	CARDINAL
hassl-2959	160	2	1	CARDINAL
hassl-2959	162	1	120	CARDINAL
hassl-2959	162	2	2.118	CARDINAL
hassl-2959	162	3	1.089	CARDINAL
hassl-2959	162	4	0.246	CARDINAL
hassl-2959	162	5	120	CARDINAL
hassl-2959	162	6	0.083	MONEY
hassl-2959	162	7	120	CARDINAL
hassl-2959	162	8	1.861	ORG
hassl-2959	162	9	3.000 32.000 1318.000	CARDINAL
hassl-2959	162	10	4.2	CARDINAL
hassl-2959	163	1	5%	PERCENT
hassl-2959	165	1	social sciences letters	ORG
hassl-2959	165	2	2022	CARDINAL
hassl-2959	165	3	10(2	DATE
hassl-2959	165	4	139	CARDINAL
hassl-2959	165	5	2022	CARDINAL
hassl-2959	168	1	2	CARDINAL
hassl-2959	168	2	3	CARDINAL
hassl-2959	168	3	2	CARDINAL
hassl-2959	168	4	1	CARDINAL
hassl-2959	170	1	0.007	CARDINAL
hassl-2959	170	2	0.076	CARDINAL
hassl-2959	170	3	0.052 rcm	QUANTITY
hassl-2959	170	4	0.003 0.004	CARDINAL
hassl-2959	170	5	3	CARDINAL
hassl-2959	170	6	2	CARDINAL
hassl-2959	171	1	0.002	CARDINAL
hassl-2959	171	2	0.071	CARDINAL
hassl-2959	171	3	vrmd	ORG
hassl-2959	171	4	0.281	CARDINAL
hassl-2959	171	5	4.3	MONEY
hassl-2959	172	1	0.933455	CARDINAL
hassl-2959	172	2	2	CARDINAL
hassl-2959	172	3	0.83048	CARDINAL
hassl-2959	173	1	0.000000	CARDINAL
hassl-2959	174	1	5%	PERCENT
hassl-2959	174	2	0.000000 < 0.05	MONEY
hassl-2959	176	1	4.4	CARDINAL
hassl-2959	177	1	2	CARDINAL
hassl-2959	177	2	2	CARDINAL
hassl-2959	179	1	social sciences letters	ORG
hassl-2959	179	2	2022	CARDINAL
hassl-2959	179	3	10(2	DATE
hassl-2959	179	4	139	CARDINAL
hassl-2959	179	5	2022	CARDINAL
hassl-2959	184	1	4	CARDINAL
hassl-2959	185	1	4	CARDINAL
hassl-2959	186	1	0.296	CARDINAL
hassl-2959	186	2	0.308	CARDINAL
hassl-2959	187	1	5	CARDINAL
hassl-2959	187	2	0.075521	CARDINAL
hassl-2959	187	3	0.0002	CARDINAL
hassl-2959	187	4	0.05	CARDINAL
hassl-2959	190	1	vrmd	ORG
hassl-2959	191	1	first	ORDINAL
hassl-2959	192	1	second	ORDINAL
hassl-2959	195	1	2017	CARDINAL
hassl-2959	195	2	gunawan	PERSON
hassl-2959	195	3	2017	CARDINAL
hassl-2959	195	4	abdullah	PERSON
hassl-2959	195	5	ismail	PERSON
hassl-2959	195	6	2015	DATE
hassl-2959	196	1	each year	DATE
hassl-2959	196	2	0.0515	CARDINAL
hassl-2959	196	3	0.05	CARDINAL
hassl-2959	201	1	2017	CARDINAL
hassl-2959	201	2	2017	CARDINAL
hassl-2959	201	3	each year	DATE
hassl-2959	201	4	0.003408	CARDINAL
hassl-2959	201	5	0.0040	CARDINAL
hassl-2959	201	6	0.05	CARDINAL
hassl-2959	205	1	first	ORDINAL
hassl-2959	206	1	second	ORDINAL
hassl-2959	208	1	abdullah et al	PERSON
hassl-2959	209	1	2015	DATE
hassl-2959	209	2	bello et al	PERSON
hassl-2959	210	1	2019	DATE
hassl-2959	211	1	0.0016	CARDINAL
hassl-2959	212	1	h4	ORG
hassl-2959	213	1	social sciences letters	ORG
hassl-2959	213	2	2022	CARDINAL
hassl-2959	213	3	10(2	DATE
hassl-2959	213	4	139	CARDINAL
hassl-2959	213	5	2022	CARDINAL
hassl-2959	217	1	robin	PERSON
hassl-2959	217	2	2016	DATE
hassl-2959	218	1	each year	DATE
hassl-2959	218	2	0.004312	CARDINAL
hassl-2959	218	3	0.2371 < 0.05	MONEY
hassl-2959	222	1	2019	DATE
hassl-2959	223	1	each year	DATE
hassl-2959	223	2	0.0709 < 0.05	MONEY
hassl-2959	224	1	h6	ORG
hassl-2959	227	1	2018	DATE
hassl-2959	228	1	vrmd	ORG
hassl-2959	228	2	0.2812 < 0.05	MONEY
hassl-2959	229	1	h7	PRODUCT
hassl-2959	232	1	2016	DATE
hassl-2959	232	2	2018	DATE
hassl-2959	234	1	6	CARDINAL
hassl-2959	235	1	first	ORDINAL
hassl-2959	236	1	second	ORDINAL
hassl-2959	237	1	third	ORDINAL
hassl-2959	246	1	abdallah	PERSON
hassl-2959	246	2	a. a. n.	PERSON
hassl-2959	246	3	hassan	PERSON
hassl-2959	246	4	m. k.	PERSON
hassl-2959	246	5	p. l.	PERSON
hassl-2959	246	6	2015	DATE
hassl-2959	247	1	islamic	NORP
hassl-2959	248	1	journal of multinational financial management	ORG
hassl-2959	248	2	31	CARDINAL
hassl-2959	248	3	63	DATE
hassl-2959	249	1	abdullah	PERSON
hassl-2959	249	2	a., & ismail	ORG
hassl-2959	249	3	k. k. n. i.	PERSON
hassl-2959	249	4	2015	CARDINAL
hassl-2959	250	1	malaysian	NORP
hassl-2959	251	1	australian	NORP
hassl-2959	251	2	9(37	CARDINAL
hassl-2959	251	3	211	CARDINAL
hassl-2959	252	1	social sciences letters	ORG
hassl-2959	252	2	2022	CARDINAL
hassl-2959	252	3	10(2	DATE
hassl-2959	252	4	139	CARDINAL
hassl-2959	252	5	2022	CARDINAL
hassl-2959	254	1	abdullah	PERSON
hassl-2959	254	2	a.	PERSON
hassl-2959	254	3	ismail	PERSON
hassl-2959	254	4	k. n. i. k.	PERSON
hassl-2959	254	5	n. m.	PERSON
hassl-2959	254	6	2015	DATE
hassl-2959	255	1	malaysian	NORP
hassl-2959	256	1	21(6	CARDINAL
hassl-2959	257	1	abdullah	PERSON
hassl-2959	257	2	m.	PERSON
hassl-2959	257	3	z. a.	PERSON
hassl-2959	257	4	mohamed	PERSON
hassl-2959	257	5	z. m.	PERSON
hassl-2959	257	6	a.	PERSON
hassl-2959	257	7	2015	CARDINAL
hassl-2959	259	1	16(3	CARDINAL
hassl-2959	259	2	400–432.available	CARDINAL
hassl-2959	260	1	al-maghzom	PERSON
hassl-2959	260	2	hussainey	PERSON
hassl-2959	260	3	k., & aly	ORG
hassl-2959	260	4	d. a.	PERSON
hassl-2959	260	5	2016	DATE
hassl-2959	261	1	saudi	NORP
hassl-2959	262	1	8(1	CARDINAL
hassl-2959	262	2	1-25	DATE
hassl-2959	263	1	alkurdi, a.	PERSON
hassl-2959	263	2	hussainey	PERSON
hassl-2959	263	3	k.	PERSON
hassl-2959	263	4	m.	PERSON
hassl-2959	263	5	2019	DATE
hassl-2959	264	1	jordanian	NORP
hassl-2959	265	1	academy of accounting	ORG
hassl-2959	265	2	23(1	GPE
hassl-2959	265	3	1-16	CARDINAL
hassl-2959	266	1	anton	PERSON
hassl-2959	266	2	s. g.	PERSON
hassl-2959	266	3	2018	DATE
hassl-2959	267	1	romanian	NORP
hassl-2959	268	1	29(2	CARDINAL
hassl-2959	268	2	bello	ORG
hassl-2959	268	3	z. s.	PERSON
hassl-2959	268	4	yusuf	GPE
hassl-2959	268	5	i., & nuhu, a.	ORG
hassl-2959	268	6	2019	DATE
hassl-2959	269	1	nigeria	GPE
hassl-2959	270	1	malaysian	NORP
hassl-2959	270	2	1(1	CARDINAL
hassl-2959	270	3	11–26	CARDINAL
hassl-2959	271	1	f.	PERSON
hassl-2959	271	2	2017	CARDINAL
hassl-2959	273	1	38(8	CARDINAL
hassl-2959	275	1	2018	DATE
hassl-2959	276	1	2018	DATE
hassl-2959	278	1	a. a.	PERSON
hassl-2959	278	2	i.	PERSON
hassl-2959	278	3	2018	DATE
hassl-2959	280	1	8(2	CARDINAL
hassl-2959	280	2	https://doi.org/10.1504/ijaf.2018.093290	PERSON
hassl-2959	280	3	elfeky	PERSON
hassl-2959	280	4	m. i.	PERSON
hassl-2959	280	5	2017	CARDINAL
hassl-2959	281	1	egypt	GPE
hassl-2959	282	1	3(1	CARDINAL
hassl-2959	284	1	2016	CARDINAL
hassl-2959	285	1	18	CARDINAL
hassl-2959	287	1	freeman	PERSON
hassl-2959	287	2	r. e.	PERSON
hassl-2959	287	3	l. r.	PERSON
hassl-2959	287	4	1983	DATE
hassl-2959	289	1	california	GPE
hassl-2959	289	2	25(3	CARDINAL
hassl-2959	290	1	2018	DATE
hassl-2959	292	1	36	CARDINAL
hassl-2959	293	1	gunawan	PERSON
hassl-2959	293	2	b., & zakiyah	ORG
hassl-2959	293	3	2017	CARDINAL
hassl-2959	295	1	9(1	CARDINAL
hassl-2959	295	2	1–18	CARDINAL
hassl-2959	296	1	kakanda	PERSON
hassl-2959	296	2	m. m.	PERSON
hassl-2959	296	3	b., & chandren	ORG
hassl-2959	296	4	s. a.	PERSON
hassl-2959	296	5	2018	DATE
hassl-2959	298	1	international journal of management	ORG
hassl-2959	298	2	4(2	CARDINAL
hassl-2959	298	3	6–10	CARDINAL
hassl-2959	299	1	khumairoh	PERSON
hassl-2959	299	2	n. a.	PERSON
hassl-2959	299	3	& agustina	ORG
hassl-2959	299	4	2017	CARDINAL
hassl-2959	301	1	6(3	CARDINAL
hassl-2959	301	2	445–457	CARDINAL
hassl-2959	302	1	muslih	GPE
hassl-2959	302	2	m., & mulyaningtyas	ORG
hassl-2959	302	3	c. t.	PERSON
hassl-2959	302	4	2019	DATE
hassl-2959	303	1	the indonesia stock exchange	ORG
hassl-2959	304	1	journal of research accounting	ORG
hassl-2959	304	2	11(1	CARDINAL
hassl-2959	304	3	146–155	CARDINAL
hassl-2959	305	1	olayinka	PERSON
hassl-2959	305	2	o. m.	PERSON
hassl-2959	305	3	2019	DATE
hassl-2959	306	1	nigeria	GPE
hassl-2959	306	2	nigerian	NORP
hassl-2959	307	1	https://doi.org/10.29322/ijsrp.9.09.2019.p9315	PERSON
hassl-2959	308	1	social sciences letters	ORG
hassl-2959	308	2	2022	CARDINAL
hassl-2959	308	3	10(2	DATE
hassl-2959	308	4	139	CARDINAL
hassl-2959	308	5	2022	CARDINAL
hassl-2959	310	1	onasis	PERSON
hassl-2959	310	2	k., & robin	ORG
hassl-2959	311	1	2016	CARDINAL
hassl-2959	313	1	20(1	CARDINAL
hassl-2959	313	2	1–22.available	CARDINAL
hassl-2959	315	1	14/14	CARDINAL
hassl-2959	316	1	2012	DATE
hassl-2959	317	1	number 14/14	CARDINAL
hassl-2959	318	1	33(2	DATE
hassl-2959	318	2	raharja	PERSON
hassl-2959	318	3	k. a. h.	PERSON
hassl-2959	318	4	i. m. p. d.	PERSON
hassl-2959	318	5	2016	CARDINAL
hassl-2959	320	1	e-journal of accounting	ORG
hassl-2959	320	2	16(1	CARDINAL
hassl-2959	320	3	645-674	CARDINAL
hassl-2959	321	1	s.	PERSON
hassl-2959	321	2	2017	CARDINAL
hassl-2959	322	1	indian	NORP
hassl-2959	323	1	5(2	DATE
hassl-2959	323	2	sellami	PERSON
hassl-2959	323	3	h. b.	PERSON
hassl-2959	323	4	2017	CARDINAL
hassl-2959	324	1	south africa	GPE
hassl-2959	325	1	603–626.available	CARDINAL
hassl-2959	325	2	https://doi.org/10.1108/maj-06-2016-1395	TIME
hassl-2959	325	3	hartoko	PERSON
hassl-2959	325	4	s.	GPE
hassl-2959	325	5	suhardjanto	GPE
hassl-2959	325	6	d., & honggowati	ORG
hassl-2959	325	7	s.	PERSON
hassl-2959	325	8	2017	CARDINAL
hassl-2959	327	1	6(3	CARDINAL
hassl-2959	327	2	239–253	CARDINAL
hassl-2959	328	1	yunifa	PERSON
hassl-2959	328	2	l., & juliarto, a. (	ORG
hassl-2959	328	3	2017	CARDINAL
hassl-2959	330	1	diponegoro journal of accounting	ORG
hassl-2959	330	2	6(3	CARDINAL
hassl-2959	330	3	538	CARDINAL
hassl-2959	331	1	2017	CARDINAL
hassl-2959	333	1	european journal of business and management	ORG
hassl-2959	333	2	9(2	CARDINAL
hassl-2959	333	3	1-8	CARDINAL
hassl-2959	333	4	social sciences letters	ORG