id	sid	eid	entity	type
hassl-3074	1	1	336	CARDINAL
hassl-3074	1	2	2022	CARDINAL
hassl-3074	3	1	indonesia	GPE
hassl-3074	3	2	johan arifin1+	PERSON
hassl-3074	4	1	islam	NORP
hassl-3074	4	2	indonesia	GPE
hassl-3074	4	3	indonesia	GPE
hassl-3074	6	1	mara	PERSON
hassl-3074	6	2	shah alam	PERSON
hassl-3074	6	3	malaysia	GPE
hassl-3074	6	4	3department	CARDINAL
hassl-3074	6	5	islam	NORP
hassl-3074	6	6	indonesia	GPE
hassl-3074	6	7	indonesia	GPE
hassl-3074	7	1	8	CARDINAL
hassl-3074	7	2	2022	CARDINAL
hassl-3074	7	3	22	CARDINAL
hassl-3074	7	4	7	CARDINAL
hassl-3074	7	5	25	CARDINAL
hassl-3074	7	6	2022	CARDINAL
hassl-3074	8	1	indonesian	NORP
hassl-3074	9	1	indonesian	NORP
hassl-3074	9	2	supreme audit board	ORG
hassl-3074	9	3	sab	ORG
hassl-3074	10	1	indonesian	NORP
hassl-3074	11	1	220	CARDINAL
hassl-3074	11	2	indonesia	GPE
hassl-3074	11	3	2018	DATE
hassl-3074	12	1	indonesian	NORP
hassl-3074	13	1	indonesian	NORP
hassl-3074	14	1	indonesian	NORP
hassl-3074	16	1	indonesia	GPE
hassl-3074	17	1	1	CARDINAL
hassl-3074	17	2	asia	LOC
hassl-3074	17	3	indonesia	GPE
hassl-3074	17	4	the last decade	DATE
hassl-3074	18	1	indonesia	GPE
hassl-3074	18	2	triggs	PERSON
hassl-3074	18	3	kacaribu, & wang	ORG
hassl-3074	18	4	2019	DATE
hassl-3074	19	1	indonesia	GPE
hassl-3074	20	1	waliyyani & makhmud	ORG
hassl-3074	20	2	2015	DATE
hassl-3074	22	1	2022	CARDINAL
hassl-3074	23	1	10	CARDINAL
hassl-3074	23	2	3	CARDINAL
hassl-3074	24	1	336	CARDINAL
hassl-3074	25	1	2312-4318	CARDINAL
hassl-3074	25	2	2312-5659	DATE
hassl-3074	25	3	10.18488/73.v10i3.3074	CARDINAL
hassl-3074	25	4	2022	CARDINAL
hassl-3074	26	1	mailto:zuraidah@salam.uitm.edu.my mailto:erna.hidayah@uii.ac.id https://www.doi.org/10.18488/73.v10i3.3074	PERSON
hassl-3074	26	2	social sciences letters	ORG
hassl-3074	26	3	2022	CARDINAL
hassl-3074	26	4	10(3	DATE
hassl-3074	26	5	336	CARDINAL
hassl-3074	26	6	2022	CARDINAL
hassl-3074	27	1	indonesian	NORP
hassl-3074	27	2	maulana & handayani	ORG
hassl-3074	27	3	2015	DATE
hassl-3074	29	1	one	CARDINAL
hassl-3074	29	2	17	CARDINAL
hassl-3074	29	3	2003	DATE
hassl-3074	29	4	9 2015	CARDINAL
hassl-3074	31	1	afiah	GPE
hassl-3074	31	2	2019	DATE
hassl-3074	32	1	71	CARDINAL
hassl-3074	32	2	2010	DATE
hassl-3074	33	1	mokoginta	GPE
hassl-3074	33	2	lambey	GPE
hassl-3074	33	3	2017	CARDINAL
hassl-3074	33	4	indonesian	NORP
hassl-3074	35	1	arifin	PERSON
hassl-3074	35	2	2020	DATE
hassl-3074	35	3	indonesia	GPE
hassl-3074	35	4	62%	PERCENT
hassl-3074	36	1	indonesian	NORP
hassl-3074	36	2	supreme audit board	ORG
hassl-3074	36	3	sab	ORG
hassl-3074	36	4	indonesia	GPE
hassl-3074	42	1	ahmad & saad	ORG
hassl-3074	42	2	2020	DATE
hassl-3074	43	1	17	CARDINAL
hassl-3074	43	2	2003	DATE
hassl-3074	44	1	arifin	GPE
hassl-3074	44	2	2015	DATE
hassl-3074	46	1	the supreme audit board	ORG
hassl-3074	46	2	sab	ORG
hassl-3074	47	1	the supreme audit board	ORG
hassl-3074	47	2	indonesia	GPE
hassl-3074	47	3	raba	GPE
hassl-3074	47	4	2017	DATE
hassl-3074	48	1	annually	DATE
hassl-3074	50	1	social sciences letters	ORG
hassl-3074	50	2	2022	CARDINAL
hassl-3074	50	3	10(3	DATE
hassl-3074	50	4	336	CARDINAL
hassl-3074	50	5	2022	CARDINAL
hassl-3074	52	1	lambey	GPE
hassl-3074	52	2	2016	DATE
hassl-3074	53	1	2019	DATE
hassl-3074	55	1	one	CARDINAL
hassl-3074	56	1	& muda	ORG
hassl-3074	56	2	2017	DATE
hassl-3074	57	1	yulianingtyas	PERSON
hassl-3074	57	2	2011	DATE
hassl-3074	66	1	2013	DATE
hassl-3074	68	1	indonesian	NORP
hassl-3074	69	1	three	CARDINAL
hassl-3074	70	1	first	ORDINAL
hassl-3074	70	2	martínez-ferrero & garcía-sánchez	ORG
hassl-3074	70	3	2017	DATE
hassl-3074	71	1	second	ORDINAL
hassl-3074	71	2	indonesia	GPE
hassl-3074	73	1	third	ORDINAL
hassl-3074	74	1	indonesia	GPE
hassl-3074	75	1	2	CARDINAL
hassl-3074	75	2	2.1	CARDINAL
hassl-3074	76	1	powell	PERSON
hassl-3074	76	2	1983	DATE
hassl-3074	79	1	ali	PERSON
hassl-3074	79	2	lodhia, & narayan	ORG
hassl-3074	79	3	2021	CARDINAL
hassl-3074	79	4	deegan	ORG
hassl-3074	79	5	2019	DATE
hassl-3074	79	6	hassan & guo	ORG
hassl-3074	79	7	2017	DATE
hassl-3074	79	8	2020	DATE
hassl-3074	79	9	2018	DATE
hassl-3074	79	10	zhang, chong, & jia	ORG
hassl-3074	79	11	2019	DATE
hassl-3074	79	12	2019	DATE
hassl-3074	79	13	nirwana & haliah	ORG
hassl-3074	79	14	2018	DATE
hassl-3074	79	15	shahzad	GPE
hassl-3074	79	16	rehman	PERSON
hassl-3074	79	17	hanif	PERSON
hassl-3074	79	18	asim, & baig	ORG
hassl-3074	79	19	2019	DATE
hassl-3074	79	20	camilleri	ORG
hassl-3074	79	21	2018	DATE
hassl-3074	79	22	dumay & cai	ORG
hassl-3074	79	23	social sciences letters	ORG
hassl-3074	79	24	2022	CARDINAL
hassl-3074	79	25	10(3	DATE
hassl-3074	79	26	336	CARDINAL
hassl-3074	79	27	2022	CARDINAL
hassl-3074	81	1	2015	CARDINAL
hassl-3074	81	2	di pietra, & molinari	ORG
hassl-3074	81	3	2021	CARDINAL
hassl-3074	81	4	simoni	ORG
hassl-3074	81	5	bini, & bellucci	ORG
hassl-3074	81	6	2020	DATE
hassl-3074	81	7	2020	DATE
hassl-3074	85	1	hyatt & berente	ORG
hassl-3074	85	2	2017	DATE
hassl-3074	86	1	alvesson & spicer	ORG
hassl-3074	86	2	2019	DATE
hassl-3074	90	1	boxenbaum	ORG
hassl-3074	90	2	jonsson (2017	ORG
hassl-3074	91	1	one	CARDINAL
hassl-3074	93	1	indonesian	NORP
hassl-3074	96	1	three	CARDINAL
hassl-3074	97	1	first	ORDINAL
hassl-3074	100	1	second	ORDINAL
hassl-3074	100	2	one	CARDINAL
hassl-3074	100	3	hwang & choi	ORG
hassl-3074	100	4	2017	CARDINAL
hassl-3074	102	1	2020	DATE
hassl-3074	103	1	sab	ORG
hassl-3074	104	1	third	ORDINAL
hassl-3074	105	1	indonesian	NORP
hassl-3074	106	1	2.2	CARDINAL
hassl-3074	107	1	stolowy & paugam	ORG
hassl-3074	107	2	2018	DATE
hassl-3074	108	1	indonesian	NORP
hassl-3074	108	2	indonesian	NORP
hassl-3074	108	3	the supreme audit board	ORG
hassl-3074	108	4	sab	ORG
hassl-3074	109	1	indonesian	NORP
hassl-3074	109	2	supreme audit board	ORG
hassl-3074	109	3	15 of 2004	DATE
hassl-3074	110	1	article 16 paragraph 1	LAW
hassl-3074	110	2	social sciences letters	ORG
hassl-3074	110	3	2022	CARDINAL
hassl-3074	110	4	10(3	DATE
hassl-3074	110	5	336	CARDINAL
hassl-3074	110	6	2022	CARDINAL
hassl-3074	113	1	the supreme audit board	ORG
hassl-3074	113	2	the previous year	DATE
hassl-3074	113	3	2020	DATE
hassl-3074	114	1	sab	PERSON
hassl-3074	114	2	adiputra	ORG
hassl-3074	114	3	utama, & rossieta	ORG
hassl-3074	114	4	2018	DATE
hassl-3074	115	1	sab	PERSON
hassl-3074	116	1	2	CARDINAL
hassl-3074	118	1	saputra, & mulyani	ORG
hassl-3074	118	2	2019	DATE
hassl-3074	119	1	setyowati	ORG
hassl-3074	119	2	2016	DATE
hassl-3074	120	1	indonesian	NORP
hassl-3074	120	2	the supreme audit board	ORG
hassl-3074	120	3	sab	ORG
hassl-3074	121	1	indonesian	NORP
hassl-3074	121	2	three	CARDINAL
hassl-3074	121	3	2.3	CARDINAL
hassl-3074	122	1	2.3.1	CARDINAL
hassl-3074	124	1	arifin et al.	ORG
hassl-3074	124	2	2015	DATE
hassl-3074	124	3	nurlianto & aswar	ORG
hassl-3074	124	4	2020	DATE
hassl-3074	126	1	murtini	ORG
hassl-3074	126	2	suhardjanto	GPE
hassl-3074	126	3	2021	CARDINAL
hassl-3074	131	1	galera	PERSON
hassl-3074	131	2	subirés	GPE
hassl-3074	131	3	& muñoz	ORG
hassl-3074	131	4	2018	DATE
hassl-3074	132	1	social sciences letters	ORG
hassl-3074	132	2	2022	CARDINAL
hassl-3074	132	3	10(3	DATE
hassl-3074	132	4	336	CARDINAL
hassl-3074	132	5	2022	CARDINAL
hassl-3074	136	1	article 21 of the law of the republic of indonesia no. 15 of 2004	LAW
hassl-3074	137	1	2021	DATE
hassl-3074	140	1	2.3.2	CARDINAL
hassl-3074	146	1	martínez-ferrero & garcíasánchez	ORG
hassl-3074	146	2	2017	DATE
hassl-3074	147	1	khasanah & rahardjo	ORG
hassl-3074	147	2	2014	DATE
hassl-3074	148	1	indonesian	NORP
hassl-3074	148	2	no.71	GPE
hassl-3074	148	3	2010	DATE
hassl-3074	149	1	one	CARDINAL
hassl-3074	151	1	indonesian	NORP
hassl-3074	152	1	hermansyah & marliana	ORG
hassl-3074	152	2	2019	DATE
hassl-3074	154	1	2015	DATE
hassl-3074	156	1	2.4	CARDINAL
hassl-3074	157	1	one	CARDINAL
hassl-3074	159	1	one	CARDINAL
hassl-3074	160	1	one	CARDINAL
hassl-3074	161	1	social sciences letters	ORG
hassl-3074	161	2	2022	CARDINAL
hassl-3074	161	3	10(3	DATE
hassl-3074	161	4	336	CARDINAL
hassl-3074	161	5	2022	CARDINAL
hassl-3074	165	1	bach & veit	ORG
hassl-3074	165	2	2018	DATE
hassl-3074	168	1	indonesian	NORP
hassl-3074	168	2	supreme audit board	ORG
hassl-3074	169	1	zhao	PERSON
hassl-3074	169	2	2019	DATE
hassl-3074	172	1	2.5	CARDINAL
hassl-3074	173	1	2.5.1	CARDINAL
hassl-3074	177	1	2017	DATE
hassl-3074	179	1	jonker & botma	ORG
hassl-3074	179	2	2012	DATE
hassl-3074	180	1	panagiotakopoulos	PERSON
hassl-3074	180	2	2020	DATE
hassl-3074	181	1	2017	DATE
hassl-3074	182	1	carr	PERSON
hassl-3074	182	2	2018	DATE
hassl-3074	183	1	2020	DATE
hassl-3074	187	1	32 of 2004	DATE
hassl-3074	189	1	social sciences letters	ORG
hassl-3074	189	2	2022	CARDINAL
hassl-3074	189	3	10(3	DATE
hassl-3074	189	4	336	CARDINAL
hassl-3074	189	5	2022	CARDINAL
hassl-3074	193	1	2018	DATE
hassl-3074	195	1	maqbool & zameer	ORG
hassl-3074	195	2	2018	DATE
hassl-3074	197	1	2.5.2	CARDINAL
hassl-3074	200	1	zheng & walsh	ORG
hassl-3074	200	2	2019	DATE
hassl-3074	202	1	masoumi	PERSON
hassl-3074	202	2	hosseini	PERSON
hassl-3074	202	3	2018	DATE
hassl-3074	204	1	zhang & zhao	ORG
hassl-3074	204	2	2019	DATE
hassl-3074	212	1	2020	DATE
hassl-3074	215	1	2.6	CARDINAL
hassl-3074	216	1	2.6.1	CARDINAL
hassl-3074	218	1	girsang & yuyetta	ORG
hassl-3074	218	2	2015	DATE
hassl-3074	219	1	marhawai (	ORG
hassl-3074	220	1	social sciences letters	ORG
hassl-3074	220	2	2022	CARDINAL
hassl-3074	220	3	10(3	DATE
hassl-3074	220	4	336	CARDINAL
hassl-3074	220	5	2022	CARDINAL
hassl-3074	223	1	cohen & hlepas	ORG
hassl-3074	223	2	2017	DATE
hassl-3074	226	1	1	CARDINAL
hassl-3074	227	1	3	CARDINAL
hassl-3074	227	2	3.1	CARDINAL
hassl-3074	228	1	indonesia	GPE
hassl-3074	228	2	540	CARDINAL
hassl-3074	228	3	the 2018 fiscal year	DATE
hassl-3074	228	4	indonesian	NORP
hassl-3074	228	5	supreme audit board	ORG
hassl-3074	229	1	indonesian	NORP
hassl-3074	230	1	220	CARDINAL
hassl-3074	231	1	3.2	CARDINAL
hassl-3074	232	1	indonesia	GPE
hassl-3074	232	2	1	CARDINAL
hassl-3074	234	1	3.3	CARDINAL
hassl-3074	235	1	3.3.1	CARDINAL
hassl-3074	237	1	social sciences letters	ORG
hassl-3074	237	2	2022	CARDINAL
hassl-3074	237	3	10(3	DATE
hassl-3074	237	4	336	CARDINAL
hassl-3074	237	5	2022	CARDINAL
hassl-3074	239	1	one	CARDINAL
hassl-3074	240	1	3.3.2	CARDINAL
hassl-3074	240	2	indonesia	GPE
hassl-3074	241	1	the republic of indonesia no	GPE
hassl-3074	241	2	71	CARDINAL
hassl-3074	241	3	2010	DATE
hassl-3074	243	1	1	CARDINAL
hassl-3074	243	2	0	CARDINAL
hassl-3074	248	1	km2	PRODUCT
hassl-3074	249	1	one	CARDINAL
hassl-3074	250	1	3.4	CARDINAL
hassl-3074	250	2	3.4.1	CARDINAL
hassl-3074	251	1	xiao, 2020	ORG
hassl-3074	251	2	social sciences letters	ORG
hassl-3074	251	3	2022	CARDINAL
hassl-3074	251	4	10(3	DATE
hassl-3074	251	5	336	CARDINAL
hassl-3074	251	6	2022	CARDINAL
hassl-3074	253	1	4	CARDINAL
hassl-3074	254	1	220	CARDINAL
hassl-3074	254	2	indonesia	GPE
hassl-3074	254	3	2018	DATE
hassl-3074	256	1	4.1	CARDINAL
hassl-3074	258	1	1	CARDINAL
hassl-3074	258	2	1	CARDINAL
hassl-3074	259	1	220	CARDINAL
hassl-3074	259	2	220	CARDINAL
hassl-3074	259	3	6118	DATE
hassl-3074	259	4	3760.251	CARDINAL
hassl-3074	259	5	220	CARDINAL
hassl-3074	259	6	0.456	CARDINAL
hassl-3074	259	7	220	CARDINAL
hassl-3074	259	8	2.78	CARDINAL
hassl-3074	259	9	220	CARDINAL
hassl-3074	259	10	2.99	CARDINAL
hassl-3074	259	11	2108.75	CARDINAL
hassl-3074	259	12	2887.61	CARDINAL
hassl-3074	259	13	220	CARDINAL
hassl-3074	259	14	1.229 0.50485 0.166105	MONEY
hassl-3074	259	15	220	CARDINAL
hassl-3074	260	1	lemeshow	PERSON
hassl-3074	260	2	2	CARDINAL
hassl-3074	260	3	2	CARDINAL
hassl-3074	261	1	chi-square	PERSON
hassl-3074	261	2	1 3.651	CARDINAL
hassl-3074	261	3	0.885	CARDINAL
hassl-3074	261	4	2	CARDINAL
hassl-3074	261	5	hosmer	ORG
hassl-3074	261	6	lemeshow	PERSON
hassl-3074	261	7	3.651	CARDINAL
hassl-3074	261	8	0.885	CARDINAL
hassl-3074	262	1	0.05	CARDINAL
hassl-3074	264	1	3	CARDINAL
hassl-3074	265	1	wald	PERSON
hassl-3074	266	1	0.015 1	CARDINAL
hassl-3074	266	2	zx4	PERSON
hassl-3074	266	3	0.303	CARDINAL
hassl-3074	266	4	0.822 1.043 zx6	QUANTITY
hassl-3074	266	5	0.298	CARDINAL
hassl-3074	266	6	1.787	CARDINAL
hassl-3074	266	7	zx4	PERSON
hassl-3074	267	1	social sciences letters	ORG
hassl-3074	267	2	2022	CARDINAL
hassl-3074	267	3	10(3	DATE
hassl-3074	267	4	336	CARDINAL
hassl-3074	267	5	2022	CARDINAL
hassl-3074	269	1	4.3	CARDINAL
hassl-3074	270	1	3	CARDINAL
hassl-3074	272	1	1.787	CARDINAL
hassl-3074	272	2	zx4	PRODUCT
hassl-3074	272	3	0.461 zx6 4.4	QUANTITY
hassl-3074	273	1	4	CARDINAL
hassl-3074	274	1	4	CARDINAL
hassl-3074	276	1	0.615 0.041	CARDINAL
hassl-3074	276	2	0.627 0.030	CARDINAL
hassl-3074	276	3	0.035	CARDINAL
hassl-3074	276	4	0.913	MONEY
hassl-3074	276	5	0.812	CARDINAL
hassl-3074	276	6	0.042 0.822	CARDINAL
hassl-3074	276	7	4.5	CARDINAL
hassl-3074	277	1	4.5.1	CARDINAL
hassl-3074	278	1	0.041	CARDINAL
hassl-3074	278	2	0.05	CARDINAL
hassl-3074	285	1	2018	DATE
hassl-3074	288	1	4.5.2	CARDINAL
hassl-3074	289	1	0.030	CARDINAL
hassl-3074	289	2	0.05	CARDINAL
hassl-3074	290	1	0.627	CARDINAL
hassl-3074	291	1	social sciences letters	ORG
hassl-3074	291	2	2022	CARDINAL
hassl-3074	291	3	10(3	DATE
hassl-3074	291	4	336	CARDINAL
hassl-3074	291	5	2022	CARDINAL
hassl-3074	294	1	chen	PERSON
hassl-3074	294	2	2021	CARDINAL
hassl-3074	296	1	one	CARDINAL
hassl-3074	298	1	indonesia	GPE
hassl-3074	301	1	4.5.3	DATE
hassl-3074	302	1	0.913	CARDINAL
hassl-3074	302	2	0.05	CARDINAL
hassl-3074	308	1	2018	DATE
hassl-3074	312	1	prasetya	PERSON
hassl-3074	312	2	2015	DATE
hassl-3074	313	1	indonesia	GPE
hassl-3074	314	1	0.812	CARDINAL
hassl-3074	314	2	social sciences letters	ORG
hassl-3074	314	3	2022	CARDINAL
hassl-3074	314	4	10(3	DATE
hassl-3074	314	5	336	CARDINAL
hassl-3074	314	6	2022	CARDINAL
hassl-3074	316	1	0.05	CARDINAL
hassl-3074	325	1	jaenudin	PERSON
hassl-3074	325	2	2015	DATE
hassl-3074	328	1	2016	CARDINAL
hassl-3074	331	1	putra	GPE
hassl-3074	331	2	2020	DATE
hassl-3074	333	1	0.822	CARDINAL
hassl-3074	333	2	0.05	CARDINAL
hassl-3074	335	1	bambang	PERSON
hassl-3074	335	2	2020	DATE
hassl-3074	336	1	one	CARDINAL
hassl-3074	337	1	huda	ORG
hassl-3074	337	2	2015	DATE
hassl-3074	338	1	social sciences letters	ORG
hassl-3074	338	2	2022	CARDINAL
hassl-3074	338	3	10(3	DATE
hassl-3074	338	4	336	CARDINAL
hassl-3074	338	5	2022	CARDINAL
hassl-3074	341	1	4.5.6	CARDINAL
hassl-3074	347	1	5	CARDINAL
hassl-3074	348	1	three	CARDINAL
hassl-3074	348	2	indonesian	NORP
hassl-3074	350	1	indonesia	GPE
hassl-3074	353	1	indonesia	GPE
hassl-3074	356	1	indonesian	NORP
hassl-3074	357	1	indonesian	NORP
hassl-3074	360	1	indonesia	GPE
hassl-3074	361	1	71	CARDINAL
hassl-3074	361	2	2010	DATE
hassl-3074	361	3	2010	DATE
hassl-3074	362	1	indonesia	GPE
hassl-3074	364	1	first	ORDINAL
hassl-3074	364	2	indonesia	GPE
hassl-3074	364	3	one	CARDINAL
hassl-3074	364	4	first	ORDINAL
hassl-3074	364	5	social sciences letters	ORG
hassl-3074	364	6	2022	CARDINAL
hassl-3074	364	7	10(3	DATE
hassl-3074	364	8	336	CARDINAL
hassl-3074	364	9	2022	CARDINAL
hassl-3074	367	1	indonesian	NORP
hassl-3074	367	2	indonesian	NORP
hassl-3074	371	1	several fiscal years	DATE
hassl-3074	375	1	abualoush	PERSON
hassl-3074	375	2	s.	PERSON
hassl-3074	375	3	a. a.	PERSON
hassl-3074	376	1	2018	DATE
hassl-3074	378	1	13	CARDINAL
hassl-3074	379	1	adiputra	PERSON
hassl-3074	379	2	i. m. p.	PERSON
hassl-3074	379	3	utama, s., & rossieta	ORG
hassl-3074	379	4	2018	DATE
hassl-3074	380	1	indonesia	GPE
hassl-3074	381	1	asian journal of accounting research	ORG
hassl-3074	381	2	3(1	CARDINAL
hassl-3074	382	1	ahmad	PERSON
hassl-3074	382	2	r., & saad	ORG
hassl-3074	382	3	2020	DATE
hassl-3074	383	1	malaysian	NORP
hassl-3074	384	1	international journal of public administration	ORG
hassl-3074	384	2	43(3	DATE
hassl-3074	384	3	ali	PERSON
hassl-3074	384	4	i.	PERSON
hassl-3074	384	5	lodhia	GPE
hassl-3074	384	6	s., & narayan	ORG
hassl-3074	384	7	a. k.	PERSON
hassl-3074	384	8	2021	CARDINAL
hassl-3074	386	1	meditari accountancy	ORG
hassl-3074	386	2	29(2	CARDINAL
hassl-3074	386	3	alsharari	GPE
hassl-3074	386	4	n. m.	PERSON
hassl-3074	386	5	2020	DATE
hassl-3074	388	1	33(2	CARDINAL
hassl-3074	389	1	alvesson	PERSON
hassl-3074	389	2	m., & spicer	ORG
hassl-3074	389	3	a.	PERSON
hassl-3074	389	4	2019	DATE
hassl-3074	391	1	40(2	DATE
hassl-3074	392	1	ardi, f. g.	PERSON
hassl-3074	392	2	saputra, i., & mulyani	ORG
hassl-3074	392	3	s. d.	PERSON
hassl-3074	392	4	2019	DATE
hassl-3074	394	1	6(2	CARDINAL
hassl-3074	394	2	225	CARDINAL
hassl-3074	395	1	arifin	PERSON
hassl-3074	395	2	j. (2020	PERSON
hassl-3074	397	1	22(2	CARDINAL
hassl-3074	398	1	arifin	PERSON
hassl-3074	398	2	j., tower	PERSON
hassl-3074	398	3	s.	PERSON
hassl-3074	398	4	2015	CARDINAL
hassl-3074	399	1	indonesian	NORP
hassl-3074	400	1	indonesian	NORP
hassl-3074	401	1	bach	PERSON
hassl-3074	401	2	t., & veit	ORG
hassl-3074	401	3	s. (2018	ORG
hassl-3074	402	1	germany	GPE
hassl-3074	403	1	28(2	GPE
hassl-3074	403	2	https://doi.org/10.1093/jopart/mux041	PERSON
hassl-3074	404	1	bambang	PERSON
hassl-3074	404	2	b.	PERSON
hassl-3074	404	3	h., & nurabiah	ORG
hassl-3074	404	4	2020	DATE
hassl-3074	405	1	indonesia	GPE
hassl-3074	406	1	4(2	CARDINAL
hassl-3074	406	2	127–146.available	CARDINAL
hassl-3074	406	3	beske	PERSON
hassl-3074	406	4	e., & lorson	ORG
hassl-3074	406	5	2020	DATE
hassl-3074	409	1	social sciences letters	ORG
hassl-3074	409	2	2022	CARDINAL
hassl-3074	409	3	10(3	DATE
hassl-3074	409	4	336	CARDINAL
hassl-3074	409	5	2022	CARDINAL
hassl-3074	411	1	bolívar	PERSON
hassl-3074	411	2	m. p. r.	PERSON
hassl-3074	411	3	a. n.	PERSON
hassl-3074	411	4	subirés	GPE
hassl-3074	411	5	m. d. l.	PERSON
hassl-3074	411	6	l. a.	PERSON
hassl-3074	411	7	2018	DATE
hassl-3074	413	1	2135	CARDINAL
hassl-3074	413	2	2164.available	CARDINAL
hassl-3074	413	3	boxenbaum	ORG
hassl-3074	413	4	e., & jonsson	ORG
hassl-3074	413	5	2017	CARDINAL
hassl-3074	416	1	camilleri	PERSON
hassl-3074	416	2	m. a.	PERSON
hassl-3074	416	3	2018	DATE
hassl-3074	418	1	23(4	CARDINAL
hassl-3074	419	1	carr	PERSON
hassl-3074	419	2	g.	PERSON
hassl-3074	419	3	d. p.	ORG
hassl-3074	419	4	2018	DATE
hassl-3074	421	1	47(1	DATE
hassl-3074	422	1	carungu	PERSON
hassl-3074	422	2	j., di pietra	PERSON
hassl-3074	422	3	r., & molinari	ORG
hassl-3074	422	4	2021	CARDINAL
hassl-3074	424	1	29(3	CARDINAL
hassl-3074	424	2	449	CARDINAL
hassl-3074	425	1	chen	PERSON
hassl-3074	425	2	m. y. c.	PERSON
hassl-3074	425	3	l. w.	PERSON
hassl-3074	425	4	j. n.	PERSON
hassl-3074	425	5	2021	CARDINAL
hassl-3074	429	1	cohen	PERSON
hassl-3074	429	2	s., & hlepas	ORG
hassl-3074	429	3	2017	CARDINAL
hassl-3074	430	1	greek	NORP
hassl-3074	431	1	27	CARDINAL
hassl-3074	431	2	135–152	CARDINAL
hassl-3074	432	1	bingley	ORG
hassl-3074	433	1	deegan	ORG
hassl-3074	433	2	c. m.	PERSON
hassl-3074	433	3	2019	DATE
hassl-3074	435	1	32(8	CARDINAL
hassl-3074	436	1	dimaggio	PERSON
hassl-3074	436	2	j., & powell	ORG
hassl-3074	436	3	w. w.	PERSON
hassl-3074	436	4	1983	DATE
hassl-3074	438	1	american sociological review	ORG
hassl-3074	438	2	48(2	DATE
hassl-3074	439	1	j., & cai	ORG
hassl-3074	439	2	2015	CARDINAL
hassl-3074	441	1	16(1	CARDINAL
hassl-3074	441	2	effendi	PERSON
hassl-3074	441	3	s. f.	PERSON
hassl-3074	441	4	2021	CARDINAL
hassl-3074	443	1	legislative journal	ORG
hassl-3074	443	2	4(2	CARDINAL
hassl-3074	444	1	z. a.	PERSON
hassl-3074	444	2	& muda	ORG
hassl-3074	444	3	i.	PERSON
hassl-3074	444	4	2017	CARDINAL
hassl-3074	445	1	indonesia	GPE
hassl-3074	446	1	international journal of economic research	ORG
hassl-3074	446	2	14(12	CARDINAL
hassl-3074	446	3	301	CARDINAL
hassl-3074	446	4	girsang	PERSON
hassl-3074	446	5	h. a. v.	PERSON
hassl-3074	446	6	e. n. a.	PERSON
hassl-3074	446	7	2015	CARDINAL
hassl-3074	447	1	2010-2012	DATE
hassl-3074	448	1	diponegoro journal of accounting	ORG
hassl-3074	448	2	4(4	CARDINAL
hassl-3074	448	3	166	CARDINAL
hassl-3074	449	1	2019	CARDINAL
hassl-3074	451	1	20(2	CARDINAL
hassl-3074	453	1	71	CARDINAL
hassl-3074	453	2	2010	DATE
hassl-3074	454	1	2010	DATE
hassl-3074	455	1	the republic of indonesia no	GPE
hassl-3074	456	1	71	CARDINAL
hassl-3074	456	2	2010	DATE
hassl-3074	457	1	habiby	PERSON
hassl-3074	457	2	a. l. e.	PERSON
hassl-3074	457	3	2020	DATE
hassl-3074	459	1	8(1	CARDINAL
hassl-3074	459	2	1–20	CARDINAL
hassl-3074	460	1	hanifah	GPE
hassl-3074	460	2	s.	PERSON
hassl-3074	460	3	s., & putra	ORG
hassl-3074	460	4	2020	DATE
hassl-3074	462	1	first	ORDINAL
hassl-3074	462	2	2019	DATE
hassl-3074	462	3	26 30 march	DATE
hassl-3074	462	4	jakarta	GPE
hassl-3074	462	5	indonesia	GPE
hassl-3074	463	1	hassan, a., & guo	ORG
hassl-3074	463	2	x.	EVENT
hassl-3074	463	3	2017	CARDINAL
hassl-3074	465	1	18(4	CARDINAL
hassl-3074	466	1	social sciences letters	ORG
hassl-3074	466	2	2022	CARDINAL
hassl-3074	466	3	10(3	DATE
hassl-3074	466	4	336	CARDINAL
hassl-3074	466	5	2022	CARDINAL
hassl-3074	468	1	hermansyah	GPE
hassl-3074	468	2	i., & marliana	ORG
hassl-3074	468	3	r.	GPE
hassl-3074	468	4	2019	DATE
hassl-3074	470	1	siliwangi university journal of accounting	ORG
hassl-3074	470	2	60–66	DATE
hassl-3074	471	1	huda	ORG
hassl-3074	471	2	a. s.	PERSON
hassl-3074	471	3	2015	CARDINAL
hassl-3074	472	1	west nusa tenggara	LOC
hassl-3074	473	1	journal of economics	ORG
hassl-3074	473	2	5(2	CARDINAL
hassl-3074	473	3	151	CARDINAL
hassl-3074	474	1	hwang	PERSON
hassl-3074	474	2	k., & choi	ORG
hassl-3074	474	3	2017	CARDINAL
hassl-3074	476	1	quarterly	DATE
hassl-3074	476	2	hyatt	GPE
hassl-3074	476	3	d. g.	PERSON
hassl-3074	476	4	2017	CARDINAL
hassl-3074	479	1	26(8	CARDINAL
hassl-3074	479	2	jaenudin	PERSON
hassl-3074	479	3	j., & chairunisa	ORG
hassl-3074	479	4	f.	PERSON
hassl-3074	479	5	2015	CARDINAL
hassl-3074	480	1	bulungan regency	ORG
hassl-3074	481	1	journal of public administration	ORG
hassl-3074	481	2	21(2	CARDINAL
hassl-3074	481	3	50–61	CARDINAL
hassl-3074	482	1	jafari-sadeghi	ORG
hassl-3074	482	2	s., & biancone	ORG
hassl-3074	482	3	2020	DATE
hassl-3074	483	1	european	NORP
hassl-3074	484	1	european	NORP
hassl-3074	484	2	c., & botma	ORG
hassl-3074	484	3	2012	DATE
hassl-3074	485	1	chapter 1	LAW
hassl-3074	485	2	ashkanasy	PERSON
hassl-3074	485	3	n.m.	GPE
hassl-3074	485	4	c.e.j. & zerbe	ORG
hassl-3074	485	5	w.j.	GPE
hassl-3074	485	6	ed	PERSON
hassl-3074	487	1	bingley	ORG
hassl-3074	488	1	khasanah	DATE
hassl-3074	488	2	n. l., & rahardjo	PERSON
hassl-3074	488	3	s. n.	PERSON
hassl-3074	488	4	2014	DATE
hassl-3074	490	1	diponegoro journal of accounting	ORG
hassl-3074	490	2	3(2	CARDINAL
hassl-3074	490	3	864–874	CARDINAL
hassl-3074	491	1	kroesen	PERSON
hassl-3074	491	2	m.	PERSON
hassl-3074	491	3	s., & chorus	ORG
hassl-3074	494	1	101	CARDINAL
hassl-3074	494	2	2018	DATE
hassl-3074	495	1	jambi province	GPE
hassl-3074	495	2	2011-2015	DATE
hassl-3074	496	1	unja journal of accounting & finance	ORG
hassl-3074	496	2	3(1	CARDINAL
hassl-3074	496	3	16–26	CARDINAL
hassl-3074	497	1	maqbool, s., & zameer	ORG
hassl-3074	497	2	m. n. (	PERSON
hassl-3074	497	3	2018	DATE
hassl-3074	498	1	indian	NORP
hassl-3074	499	1	future business journal	ORG
hassl-3074	499	2	4(1	CARDINAL
hassl-3074	499	3	https://doi.org/10.1016/j.fbj.2017.12.002	ORG
hassl-3074	499	4	marhawai	PERSON
hassl-3074	500	1	2015	CARDINAL
hassl-3074	501	1	aceh	GPE
hassl-3074	501	2	2010	DATE
hassl-3074	501	3	2014	DATE
hassl-3074	502	1	8(1	CARDINAL
hassl-3074	503	1	j., & garcía-sánchez	ORG
hassl-3074	503	2	i.-m	PRODUCT
hassl-3074	504	1	2017	CARDINAL
hassl-3074	506	1	26(1	CARDINAL
hassl-3074	507	1	masoumi	PERSON
hassl-3074	507	2	h. e.	PERSON
hassl-3074	507	3	hosseini	PERSON
hassl-3074	507	4	m., & gouda	ORG
hassl-3074	507	5	a. a.	PERSON
hassl-3074	507	6	2018	DATE
hassl-3074	508	1	two	CARDINAL
hassl-3074	508	2	iran	GPE
hassl-3074	508	3	egypt	GPE
hassl-3074	509	1	12(1	CARDINAL
hassl-3074	510	1	maulana	PERSON
hassl-3074	510	2	2015	DATE
hassl-3074	512	1	4(4	CARDINAL
hassl-3074	512	2	1–11	CARDINAL
hassl-3074	513	1	mokoginta	PERSON
hassl-3074	513	2	lambey	GPE
hassl-3074	513	3	l., & pontoh	ORG
hassl-3074	513	4	w.	PERSON
hassl-3074	513	5	2017	CARDINAL
hassl-3074	515	1	12(2	DATE
hassl-3074	515	2	874–890.available	CARDINAL
hassl-3074	515	3	murtini	PERSON
hassl-3074	515	4	h.	GPE
hassl-3074	515	5	suhardjanto	GPE
hassl-3074	515	6	d.	NORP
hassl-3074	515	7	d., & probohudono	ORG
hassl-3074	515	8	a. n.	PERSON
hassl-3074	515	9	2021	CARDINAL
hassl-3074	516	1	indonesia	GPE
hassl-3074	517	1	asian	NORP
hassl-3074	518	1	social sciences letters	ORG
hassl-3074	518	2	2022	CARDINAL
hassl-3074	518	3	10(3	DATE
hassl-3074	518	4	336	CARDINAL
hassl-3074	518	5	2022	CARDINAL
hassl-3074	520	1	nirwana	ORG
hassl-3074	520	2	n., & haliah, h. (2018	ORG
hassl-3074	522	1	asian journal of accounting research	ORG
hassl-3074	522	2	3(1	CARDINAL
hassl-3074	522	3	28–40.available	CARDINAL
hassl-3074	523	1	nurlianto	ORG
hassl-3074	523	2	2020	DATE
hassl-3074	524	1	indonesia	GPE
hassl-3074	525	1	journal of economics	ORG
hassl-3074	525	2	12(3(j	DATE
hassl-3074	525	3	panagiotakopoulos	PERSON
hassl-3074	525	4	2020	DATE
hassl-3074	527	1	pradono	PERSON
hassl-3074	527	2	f. c., & basukianto	PERSON
hassl-3074	528	1	2015	CARDINAL
hassl-3074	530	1	journal of business and economics	ORG
hassl-3074	530	2	22(2	CARDINAL
hassl-3074	530	3	188	CARDINAL
hassl-3074	530	4	200	CARDINAL
hassl-3074	531	1	r., & aryani	ORG
hassl-3074	531	2	y. a.	PERSON
hassl-3074	531	3	2017	CARDINAL
hassl-3074	533	1	20(2	CARDINAL
hassl-3074	533	2	https://doi.org/10.24912/ja.v20i2.52	LANGUAGE
hassl-3074	534	1	raba	GPE
hassl-3074	534	2	m. r.	PERSON
hassl-3074	534	3	2017	CARDINAL
hassl-3074	535	1	the supreme audit agency	ORG
hassl-3074	535	2	15 of 2006	DATE
hassl-3074	536	1	6(3	CARDINAL
hassl-3074	536	2	152–160	DATE
hassl-3074	537	1	2013	DATE
hassl-3074	539	1	1(2	CARDINAL
hassl-3074	539	2	28–48	LANGUAGE
hassl-3074	540	1	ratnadila	PERSON
hassl-3074	540	2	n. s.	PERSON
hassl-3074	540	3	2018	DATE
hassl-3074	542	1	12(2	DATE
hassl-3074	542	2	111	CARDINAL
hassl-3074	542	3	a.	PERSON
hassl-3074	542	4	2019	DATE
hassl-3074	544	1	multiparadigm accounting journal	ORG
hassl-3074	544	2	10(3	CARDINAL
hassl-3074	544	3	433–447	CARDINAL
hassl-3074	545	1	a., & siregar	ORG
hassl-3074	545	2	v. s.	PERSON
hassl-3074	545	3	2018	DATE
hassl-3074	547	1	international journal of ethics	ORG
hassl-3074	548	1	afiah	GPE
hassl-3074	548	2	n. n.	PERSON
hassl-3074	548	3	s., & dahlan	ORG
hassl-3074	548	4	2019	DATE
hassl-3074	550	1	international journal of economics	ORG
hassl-3074	550	2	9(3	CARDINAL
hassl-3074	550	3	277–286.available	CARDINAL
hassl-3074	551	1	setyowati	ORG
hassl-3074	551	2	l.	GPE
hassl-3074	551	3	isthika	GPE
hassl-3074	551	4	w., & pratiwi	ORG
hassl-3074	551	5	r. d.	PERSON
hassl-3074	551	6	2016	DATE
hassl-3074	552	1	semarang city	GPE
hassl-3074	553	1	20(2	CARDINAL
hassl-3074	553	2	179–191.available	CARDINAL
hassl-3074	554	1	shahzad	GPE
hassl-3074	554	2	f.	PERSON
hassl-3074	554	3	rehman	PERSON
hassl-3074	554	4	i. u.	PERSON
hassl-3074	554	5	hanif	PERSON
hassl-3074	554	6	asim	NORP
hassl-3074	554	7	g. a.	PERSON
hassl-3074	554	8	m. h.	PERSON
hassl-3074	554	9	2019	DATE
hassl-3074	555	1	pakistan	GPE
hassl-3074	556	1	international journal of accounting	ORG
hassl-3074	556	2	27(4	CARDINAL
hassl-3074	557	1	simoni	PERSON
hassl-3074	557	2	l.	PERSON
hassl-3074	557	3	bini	PERSON
hassl-3074	557	4	2020	DATE
hassl-3074	558	1	european	NORP
hassl-3074	559	1	meditari accountancy	ORG
hassl-3074	559	2	28(6	CARDINAL
hassl-3074	560	1	stolowy, h., & paugam	ORG
hassl-3074	560	2	2018	DATE
hassl-3074	562	1	48(5	CARDINAL
hassl-3074	562	2	suhardjanto	GPE
hassl-3074	562	3	d., & yulianingtyas	ORG
hassl-3074	562	4	r. r.	PERSON
hassl-3074	562	5	2011	DATE
hassl-3074	564	1	journal of accounting & auditing	ORG
hassl-3074	564	2	8(1	CARDINAL
hassl-3074	564	3	30–42	CARDINAL
hassl-3074	565	1	trawardani	NORP
hassl-3074	565	2	i. b.	PERSON
hassl-3074	565	3	2015	DATE
hassl-3074	566	1	indonesia	GPE
hassl-3074	566	2	tbk lumajang branch	PERSON
hassl-3074	567	1	journal of business administration	ORG
hassl-3074	567	2	29(1	CARDINAL
hassl-3074	567	3	51–58	CARDINAL
hassl-3074	568	1	triggs	PERSON
hassl-3074	568	2	a.	PERSON
hassl-3074	568	3	kacaribu	GPE
hassl-3074	568	4	f., & wang	ORG
hassl-3074	568	5	j.	PERSON
hassl-3074	568	6	2019	DATE
hassl-3074	569	1	indonesia	GPE
hassl-3074	569	2	2019	DATE
hassl-3074	570	1	bulletin	PERSON
hassl-3074	570	2	indonesian	NORP
hassl-3074	570	3	vitolla	PERSON
hassl-3074	570	4	f.	PERSON
hassl-3074	570	5	m., & garzoni	ORG
hassl-3074	570	6	a.	PERSON
hassl-3074	570	7	2020	DATE
hassl-3074	572	1	20(3	CARDINAL
hassl-3074	573	1	social sciences letters	ORG
hassl-3074	573	2	2022	CARDINAL
hassl-3074	573	3	10(3	DATE
hassl-3074	573	4	336	CARDINAL
hassl-3074	573	5	2022	CARDINAL
hassl-3074	575	1	waliyyani	PERSON
hassl-3074	575	2	g. m.	PERSON
hassl-3074	575	3	a.	PERSON
hassl-3074	575	4	2015	CARDINAL
hassl-3074	576	1	indonesia	GPE
hassl-3074	577	1	4(2	CARDINAL
hassl-3074	577	2	1–8	DATE
hassl-3074	577	3	j. f.,	PERSON
hassl-3074	577	4	lambey	GPE
hassl-3074	577	5	l., & pontoh	ORG
hassl-3074	577	6	w.	PERSON
hassl-3074	577	7	2016	DATE
hassl-3074	578	1	regency	ORG
hassl-3074	579	1	journal of accounting	ORG
hassl-3074	579	2	7(2	CARDINAL
hassl-3074	579	3	1–15	CARDINAL
hassl-3074	580	1	xiao	PERSON
hassl-3074	580	2	2020	DATE
hassl-3074	581	1	china	GPE
hassl-3074	582	1	27(1	CARDINAL
hassl-3074	583	1	yoshida	PERSON
hassl-3074	583	2	2020	DATE
hassl-3074	584	1	japan	GPE
hassl-3074	585	1	asian	NORP
hassl-3074	585	2	5(3	CARDINAL
hassl-3074	586	1	chong	GPE
hassl-3074	586	2	2019	DATE
hassl-3074	588	1	https://doi.org/10.1108/raf-01-2018-0016	PERSON
hassl-3074	589	1	s., & zhao	ORG
hassl-3074	589	2	t.	PERSON
hassl-3074	589	3	2019	DATE
hassl-3074	590	1	china	GPE
hassl-3074	590	2	stirpat	NORP
hassl-3074	590	3	1996	DATE
hassl-3074	590	4	2015	DATE
hassl-3074	591	1	207	CARDINAL
hassl-3074	592	1	zheng	PERSON
hassl-3074	592	2	w., & walsh	ORG
hassl-3074	592	3	2019	DATE
hassl-3074	593	1	china	GPE
hassl-3074	594	1	80	DATE
hassl-3074	595	1	social sciences letters	ORG