id	sid	eid	entity	type
hassl-3107	1	1	428	CARDINAL
hassl-3107	1	2	2022	CARDINAL
hassl-3107	4	1	tarmidi1	GPE
hassl-3107	5	1	+ yulis diana alfia2	PERSON
hassl-3107	5	2	umar3 1,2department	LAW
hassl-3107	5	3	mercu buana university	ORG
hassl-3107	5	4	jakarta	GPE
hassl-3107	5	5	indonesia	GPE
hassl-3107	6	1	1email	DATE
hassl-3107	6	2	6281806323331 2email	CARDINAL
hassl-3107	6	3	62215840816 3department	CARDINAL
hassl-3107	6	4	perbankan	NORP
hassl-3107	6	5	dan informatika asia perbanas	PERSON
hassl-3107	6	6	jakarta	GPE
hassl-3107	6	7	indonesia	GPE
hassl-3107	7	1	3email	CARDINAL
hassl-3107	7	2	6221-5223064	DATE
hassl-3107	7	3	9	CARDINAL
hassl-3107	7	4	2022	CARDINAL
hassl-3107	7	5	19	CARDINAL
hassl-3107	7	6	12	CARDINAL
hassl-3107	7	7	26	CARDINAL
hassl-3107	7	8	2022	CARDINAL
hassl-3107	11	1	132	CARDINAL
hassl-3107	11	2	annual	DATE
hassl-3107	11	3	the indonesia stock exchange	ORG
hassl-3107	11	4	2014 to 2019	DATE
hassl-3107	15	1	etr	ORG
hassl-3107	18	1	1	CARDINAL
hassl-3107	18	2	indonesia	GPE
hassl-3107	19	1	every year	DATE
hassl-3107	21	1	two	CARDINAL
hassl-3107	22	1	oktavia	GPE
hassl-3107	22	2	2019	DATE
hassl-3107	22	3	tandean & winnie	ORG
hassl-3107	22	4	2016	DATE
hassl-3107	22	5	indonesia	GPE
hassl-3107	22	6	25 %	PERCENT
hassl-3107	22	7	22%	PERCENT
hassl-3107	22	8	2021	CARDINAL
hassl-3107	23	1	2022	CARDINAL
hassl-3107	24	1	10	CARDINAL
hassl-3107	24	2	4	CARDINAL
hassl-3107	25	1	428	CARDINAL
hassl-3107	26	1	2312-4318	CARDINAL
hassl-3107	26	2	2312-5659	DATE
hassl-3107	26	3	10.18488/73.v10i4.3107	CARDINAL
hassl-3107	26	4	2022	CARDINAL
hassl-3107	28	1	https://www.doi.org/10.18488/73.v10i4.3107	ORG
hassl-3107	28	2	social sciences letters	ORG
hassl-3107	28	3	2022	CARDINAL
hassl-3107	28	4	428	CARDINAL
hassl-3107	28	5	439 429	CARDINAL
hassl-3107	28	6	2022	CARDINAL
hassl-3107	30	1	2016	DATE
hassl-3107	31	1	güzel	NORP
hassl-3107	31	2	2019	DATE
hassl-3107	31	3	musimenta	GPE
hassl-3107	31	4	bananuka, & najjuma	ORG
hassl-3107	31	5	2019	DATE
hassl-3107	31	6	paramaduhita & mustikasari	ORG
hassl-3107	31	7	2018	DATE
hassl-3107	31	8	bananuka	GPE
hassl-3107	31	9	2019	DATE
hassl-3107	31	10	goslinga	ORG
hassl-3107	31	11	van der hel, & veldhuizen	PERSON
hassl-3107	31	12	2018	DATE
hassl-3107	31	13	umar	PERSON
hassl-3107	31	14	ibrahim, & bidin	ORG
hassl-3107	31	15	2019	DATE
hassl-3107	32	1	akbari	ORG
hassl-3107	32	2	salehi	ORG
hassl-3107	32	3	bagherpour vlashani	PERSON
hassl-3107	32	4	2018	DATE
hassl-3107	32	5	kovermann	GPE
hassl-3107	32	6	2018	DATE
hassl-3107	32	7	2017	DATE
hassl-3107	32	8	waluyo & doktoralina	ORG
hassl-3107	32	9	2018	DATE
hassl-3107	32	10	wei & abdul wahab	ORG
hassl-3107	32	11	2018	DATE
hassl-3107	32	12	yorke	ORG
hassl-3107	32	13	amidu, & agyemin-boateng	ORG
hassl-3107	32	14	2016	DATE
hassl-3107	32	15	zeng	PERSON
hassl-3107	32	16	2019	DATE
hassl-3107	35	1	onu	PERSON
hassl-3107	35	2	kirchler	PERSON
hassl-3107	35	3	hartmann	PERSON
hassl-3107	35	4	2019	DATE
hassl-3107	38	1	oktaviana & wahidahwati	ORG
hassl-3107	38	2	2017	DATE
hassl-3107	39	1	putri	PERSON
hassl-3107	39	2	2019	DATE
hassl-3107	39	3	nugroho	GPE
hassl-3107	39	4	2017	CARDINAL
hassl-3107	39	5	2020	DATE
hassl-3107	40	1	rahamwaty	PERSON
hassl-3107	40	2	2018	DATE
hassl-3107	40	3	2018	DATE
hassl-3107	40	4	ilham	PERSON
hassl-3107	40	5	2020	DATE
hassl-3107	40	6	nugraheni	ORG
hassl-3107	40	7	2019	DATE
hassl-3107	40	8	2020	DATE
hassl-3107	44	1	widawati	ORG
hassl-3107	44	2	wahidawati	GPE
hassl-3107	44	3	2019	DATE
hassl-3107	44	4	2020	DATE
hassl-3107	44	5	nainggolan	ORG
hassl-3107	44	6	2019	CARDINAL
hassl-3107	45	1	onu et al	PERSON
hassl-3107	46	1	2019	DATE
hassl-3107	47	1	indonesia	GPE
hassl-3107	48	1	indonesia	GPE
hassl-3107	48	2	6%	PERCENT
hassl-3107	48	3	2021	CARDINAL
hassl-3107	51	1	social sciences letters	ORG
hassl-3107	51	2	2022	CARDINAL
hassl-3107	51	3	428	CARDINAL
hassl-3107	51	4	439 430	CARDINAL
hassl-3107	51	5	2022	CARDINAL
hassl-3107	53	1	2	CARDINAL
hassl-3107	53	2	2.1	CARDINAL
hassl-3107	54	1	freeman	PERSON
hassl-3107	54	2	1984	DATE
hassl-3107	60	1	three	CARDINAL
hassl-3107	62	1	one	CARDINAL
hassl-3107	63	1	freeman	PERSON
hassl-3107	63	2	harrison	PERSON
hassl-3107	63	3	2012	DATE
hassl-3107	66	1	freeman et al.	PERSON
hassl-3107	66	2	2012	DATE
hassl-3107	67	1	2.2	CARDINAL
hassl-3107	68	1	oktaviana & wahidahwati	ORG
hassl-3107	68	2	2017	CARDINAL
hassl-3107	69	1	topowijono	PERSON
hassl-3107	69	2	2016	DATE
hassl-3107	70	1	2015	DATE
hassl-3107	73	1	2017	DATE
hassl-3107	73	2	2020	DATE
hassl-3107	74	1	anugrah, yumico	GPE
hassl-3107	74	2	& laurentia	ORG
hassl-3107	74	3	2019	DATE
hassl-3107	74	4	idzni & purwanto	ORG
hassl-3107	74	5	2017	DATE
hassl-3107	76	1	social sciences letters	ORG
hassl-3107	76	2	2022	CARDINAL
hassl-3107	76	3	428	CARDINAL
hassl-3107	76	4	439 431	CARDINAL
hassl-3107	76	5	2022	CARDINAL
hassl-3107	80	1	article 34	LAW
hassl-3107	80	2	indonesia	GPE
hassl-3107	81	1	2019	DATE
hassl-3107	85	1	onu et al	PERSON
hassl-3107	86	1	2019	DATE
hassl-3107	90	1	onu et al	PERSON
hassl-3107	90	2	2019	DATE
hassl-3107	92	1	2.3	CARDINAL
hassl-3107	96	1	anggraini	PERSON
hassl-3107	96	2	2020	DATE
hassl-3107	96	3	kristanto	PERSON
hassl-3107	96	4	2020	DATE
hassl-3107	101	1	2.4	CARDINAL
hassl-3107	101	2	two	CARDINAL
hassl-3107	103	1	two	CARDINAL
hassl-3107	104	1	social sciences letters	ORG
hassl-3107	104	2	2022	CARDINAL
hassl-3107	104	3	428	CARDINAL
hassl-3107	104	4	439 432	CARDINAL
hassl-3107	104	5	2022	CARDINAL
hassl-3107	109	1	2018	DATE
hassl-3107	109	2	rahamwaty	PERSON
hassl-3107	109	3	2018	DATE
hassl-3107	113	1	2.5	CARDINAL
hassl-3107	117	1	concepcion	PERSON
hassl-3107	117	2	laguinday	DATE
hassl-3107	117	3	ong hian huy	PERSON
hassl-3107	117	4	2020	DATE
hassl-3107	117	5	2020	DATE
hassl-3107	117	6	2020	DATE
hassl-3107	121	1	3	CARDINAL
hassl-3107	121	2	3.1	CARDINAL
hassl-3107	121	3	soetanto	ORG
hassl-3107	121	4	east asia	LOC
hassl-3107	121	5	liao, fei, & chen	ORG
hassl-3107	121	6	2007	DATE
hassl-3107	121	7	nehru	GPE
hassl-3107	121	8	2013	DATE
hassl-3107	122	1	soetanto	ORG
hassl-3107	122	2	2015	CARDINAL
hassl-3107	122	3	indonesia	GPE
hassl-3107	122	4	asian	NORP
hassl-3107	122	5	recent years	DATE
hassl-3107	124	1	the indonesia stock exchange	ORG
hassl-3107	124	2	2014 2019	DATE
hassl-3107	124	3	132	CARDINAL
hassl-3107	124	4	annual	DATE
hassl-3107	125	1	3.2	CARDINAL
hassl-3107	125	2	3.2.1	CARDINAL
hassl-3107	127	1	tcr	PERSON
hassl-3107	127	2	tcr	PERSON
hassl-3107	127	3	1 or	CARDINAL
hassl-3107	127	4	tcr	PERSON
hassl-3107	127	5	less than 1	CARDINAL
hassl-3107	128	1	tcr	PERSON
hassl-3107	128	2	2017	CARDINAL
hassl-3107	129	1	social sciences letters	ORG
hassl-3107	129	2	2022	CARDINAL
hassl-3107	129	3	428	CARDINAL
hassl-3107	129	4	439 433	CARDINAL
hassl-3107	129	5	2022	CARDINAL
hassl-3107	131	1	3.3	CARDINAL
hassl-3107	132	1	three	CARDINAL
hassl-3107	134	1	2014	DATE
hassl-3107	137	1	2020	DATE
hassl-3107	139	1	purwanto	ORG
hassl-3107	140	1	2017	CARDINAL
hassl-3107	141	1	4	CARDINAL
hassl-3107	141	2	indonesia	GPE
hassl-3107	143	1	132	CARDINAL
hassl-3107	143	2	annual	DATE
hassl-3107	143	3	1	CARDINAL
hassl-3107	143	4	1	CARDINAL
hassl-3107	144	1	max	PERSON
hassl-3107	146	1	0.224	CARDINAL
hassl-3107	146	2	0.199	MONEY
hassl-3107	146	3	0.001	CARDINAL
hassl-3107	146	4	0.049	CARDINAL
hassl-3107	146	5	0.996	MONEY
hassl-3107	146	6	0.555 0.029	CARDINAL
hassl-3107	147	1	1	CARDINAL
hassl-3107	147	2	70.60%	PERCENT
hassl-3107	147	3	49.24%	PERCENT
hassl-3107	147	4	3.72%	PERCENT
hassl-3107	148	1	2.94%	PERCENT
hassl-3107	149	1	gujarati	ORG
hassl-3107	149	2	2012	DATE
hassl-3107	152	1	2	CARDINAL
hassl-3107	153	1	1	CARDINAL
hassl-3107	157	1	-2.06 0.042	CARDINAL
hassl-3107	157	2	0.587	CARDINAL
hassl-3107	157	3	0.034	CARDINAL
hassl-3107	157	4	0.0093	CARDINAL
hassl-3107	158	1	5%	PERCENT
hassl-3107	158	2	10%	PERCENT
hassl-3107	159	1	social sciences letters	ORG
hassl-3107	159	2	2022	CARDINAL
hassl-3107	159	3	428	CARDINAL
hassl-3107	159	4	2022	CARDINAL
hassl-3107	162	1	132	CARDINAL
hassl-3107	162	2	105	CARDINAL
hassl-3107	162	3	second	ORDINAL
hassl-3107	164	1	2	CARDINAL
hassl-3107	165	1	only 10.71%	PERCENT
hassl-3107	167	1	3	CARDINAL
hassl-3107	169	1	3	CARDINAL
hassl-3107	172	1	2	CARDINAL
hassl-3107	172	2	514	CARDINAL
hassl-3107	172	3	0.025	CARDINAL
hassl-3107	173	1	3	CARDINAL
hassl-3107	173	2	214	CARDINAL
hassl-3107	173	3	0.015	CARDINAL
hassl-3107	174	1	4	CARDINAL
hassl-3107	174	2	233	CARDINAL
hassl-3107	174	3	0.023	CARDINAL
hassl-3107	175	1	5%	PERCENT
hassl-3107	176	1	3	CARDINAL
hassl-3107	176	2	2	CARDINAL
hassl-3107	179	1	3	CARDINAL
hassl-3107	181	1	freeman et al.	PERSON
hassl-3107	181	2	2012	DATE
hassl-3107	181	3	jensen & meckling	ORG
hassl-3107	181	4	1976	DATE
hassl-3107	183	1	4	CARDINAL
hassl-3107	185	1	4	CARDINAL
hassl-3107	186	1	4	CARDINAL
hassl-3107	189	1	5	CARDINAL
hassl-3107	189	2	514 0.008	QUANTITY
hassl-3107	189	3	0.035	CARDINAL
hassl-3107	190	1	6	CARDINAL
hassl-3107	190	2	214	CARDINAL
hassl-3107	190	3	0.742	CARDINAL
hassl-3107	190	4	7	CARDINAL
hassl-3107	190	5	0.017	CARDINAL
hassl-3107	190	6	0.041	CARDINAL
hassl-3107	191	1	5%	PERCENT
hassl-3107	192	1	social sciences letters	ORG
hassl-3107	192	2	2022	CARDINAL
hassl-3107	192	3	428	CARDINAL
hassl-3107	192	4	2022	CARDINAL
hassl-3107	195	1	5	CARDINAL
hassl-3107	195	2	2	CARDINAL
hassl-3107	195	3	tcr	PERSON
hassl-3107	196	1	6	CARDINAL
hassl-3107	197	1	tcr	PERSON
hassl-3107	198	1	2.74%	PERCENT
hassl-3107	199	1	7	CARDINAL
hassl-3107	200	1	4	CARDINAL
hassl-3107	200	2	tcr	PERSON
hassl-3107	201	1	1.78%	PERCENT
hassl-3107	201	2	2.22%	PERCENT
hassl-3107	202	1	1	CARDINAL
hassl-3107	202	2	2	CARDINAL
hassl-3107	202	3	3	DATE
hassl-3107	202	4	4	CARDINAL
hassl-3107	202	5	5	CARDINAL
hassl-3107	202	6	6	DATE
hassl-3107	202	7	7	CARDINAL
hassl-3107	202	8	1	CARDINAL
hassl-3107	202	9	10.71%	PERCENT
hassl-3107	202	10	1	CARDINAL
hassl-3107	203	1	5	CARDINAL
hassl-3107	207	1	one	CARDINAL
hassl-3107	208	1	2020	DATE
hassl-3107	208	2	2020	DATE
hassl-3107	213	1	3.72%	PERCENT
hassl-3107	213	2	70.60%	PERCENT
hassl-3107	213	3	49.42%	PERCENT
hassl-3107	216	1	one	CARDINAL
hassl-3107	218	1	2019	DATE
hassl-3107	219	1	freeman et al.	PERSON
hassl-3107	219	2	2012	DATE
hassl-3107	220	1	social sciences letters	ORG
hassl-3107	220	2	2022	CARDINAL
hassl-3107	220	3	428	CARDINAL
hassl-3107	220	4	2022	CARDINAL
hassl-3107	223	1	2020	DATE
hassl-3107	223	2	nugraheni	ORG
hassl-3107	223	3	2019	DATE
hassl-3107	229	1	astra	ORG
hassl-3107	229	2	asian	NORP
hassl-3107	229	3	indonesia	GPE
hassl-3107	230	1	indonesia	GPE
hassl-3107	231	1	indonesia	GPE
hassl-3107	232	1	indonesia	GPE
hassl-3107	232	2	bartelsman & beetsma	ORG
hassl-3107	232	3	2000	DATE
hassl-3107	232	4	emmanuel, & jorissen	ORG
hassl-3107	232	5	2008	DATE
hassl-3107	232	6	sikka & willmott	ORG
hassl-3107	232	7	2010	DATE
hassl-3107	233	1	shi et al	PERSON
hassl-3107	234	1	2020	DATE
hassl-3107	235	1	2020	DATE
hassl-3107	235	2	2020	DATE
hassl-3107	236	1	6	CARDINAL
hassl-3107	244	1	7	CARDINAL
hassl-3107	246	1	social sciences letters	ORG
hassl-3107	246	2	2022	CARDINAL
hassl-3107	246	3	428	CARDINAL
hassl-3107	246	4	2022	CARDINAL
hassl-3107	250	1	mercu buana university	ORG
hassl-3107	250	2	perbankan	NORP
hassl-3107	250	3	dan informatika	PERSON
hassl-3107	251	1	asia	LOC
hassl-3107	251	2	02-5/185	CARDINAL
hassl-3107	254	1	akbari	PERSON
hassl-3107	254	2	f.	PERSON
hassl-3107	254	3	salehi	ORG
hassl-3107	254	4	m., & bagherpour vlashani	ORG
hassl-3107	254	5	m. a.	PERSON
hassl-3107	254	6	2018	DATE
hassl-3107	255	1	iran	GPE
hassl-3107	256	1	international journal of emerging markets	ORG
hassl-3107	256	2	13(6	CARDINAL
hassl-3107	257	1	alkurdi, a., & mardini	PERSON
hassl-3107	257	2	g. h.	PERSON
hassl-3107	257	3	2020	DATE
hassl-3107	258	1	jordan	GPE
hassl-3107	259	1	18(4	CARDINAL
hassl-3107	259	2	795812.available	CARDINAL
hassl-3107	260	1	anggraini	PERSON
hassl-3107	260	2	w.	PERSON
hassl-3107	260	3	2020	DATE
hassl-3107	261	1	indonesia	GPE
hassl-3107	262	1	european journal of business and management research	ORG
hassl-3107	262	2	5(5	CARDINAL
hassl-3107	262	3	1-7.available	CARDINAL
hassl-3107	263	1	bartelsman	PERSON
hassl-3107	263	2	e. j., & beetsma	PERSON
hassl-3107	263	3	r.	NORP
hassl-3107	263	4	2000	DATE
hassl-3107	265	1	oecd	ORG
hassl-3107	266	1	324	CARDINAL
hassl-3107	266	2	munich	GPE
hassl-3107	266	3	budiono	PERSON
hassl-3107	266	4	h. d. s.	PERSON
hassl-3107	266	5	r., & habiburrahman	ORG
hassl-3107	266	6	m.	PERSON
hassl-3107	266	7	2021	CARDINAL
hassl-3107	267	1	indonesia	GPE
hassl-3107	268	1	m., emmanuel	PERSON
hassl-3107	268	2	2008	DATE
hassl-3107	270	1	33(6	CARDINAL
hassl-3107	270	2	freeman	PERSON
hassl-3107	270	3	r. e.	PERSON
hassl-3107	270	4	1984	DATE
hassl-3107	272	1	boston	GPE
hassl-3107	272	2	freeman	PERSON
hassl-3107	272	3	r. e.	PERSON
hassl-3107	272	4	harrison	PERSON
hassl-3107	272	5	j. s.	PERSON
hassl-3107	272	6	e. c.	PERSON
hassl-3107	272	7	b. l.	PERSON
hassl-3107	272	8	s.	PERSON
hassl-3107	272	9	2012	DATE
hassl-3107	274	1	the academy management	ORG
hassl-3107	274	2	3(1	CARDINAL
hassl-3107	274	3	gujarati	PERSON
hassl-3107	274	4	2012	DATE
hassl-3107	275	1	5th	ORDINAL
hassl-3107	276	1	jakarta	GPE
hassl-3107	277	1	güzel	NORP
hassl-3107	277	2	s. a.	PERSON
hassl-3107	277	3	g., & özcan	ORG
hassl-3107	277	4	m. (	PERSON
hassl-3107	277	5	2019	DATE
hassl-3107	278	1	turkey	GPE
hassl-3107	279	1	78	CARDINAL
hassl-3107	280	1	idzni	PERSON
hassl-3107	280	2	i. n., & purwanto	PERSON
hassl-3107	280	3	a.	PERSON
hassl-3107	280	4	2017	CARDINAL
hassl-3107	282	1	diponegoro journal of accounting	ORG
hassl-3107	282	2	6(1	CARDINAL
hassl-3107	282	3	141	CARDINAL
hassl-3107	283	1	jamei	PERSON
hassl-3107	283	2	2017	CARDINAL
hassl-3107	284	1	tehran stock exchange	ORG
hassl-3107	285	1	international journal of economics	ORG
hassl-3107	285	2	7(4	CARDINAL
hassl-3107	285	3	638-644	CARDINAL
hassl-3107	286	1	jensen	PERSON
hassl-3107	286	2	m. c.	PERSON
hassl-3107	286	3	w. h.	PERSON
hassl-3107	286	4	1976	DATE
hassl-3107	288	1	journal of financial economics	ORG
hassl-3107	288	2	3(4	CARDINAL
hassl-3107	288	3	kovermann	PERSON
hassl-3107	288	4	j. h. (	PERSON
hassl-3107	288	5	2018	DATE
hassl-3107	290	1	33(8–9	ORG
hassl-3107	290	2	683–699.available	CARDINAL
hassl-3107	290	3	liao	PERSON
hassl-3107	290	4	s.	PERSON
hassl-3107	290	5	fei	GPE
hassl-3107	290	6	w., & chen	ORG
hassl-3107	290	7	2007	DATE
hassl-3107	291	1	taiwan	GPE
hassl-3107	292	1	journal of information science	ORG
hassl-3107	292	2	33(3	CARDINAL
hassl-3107	293	1	j. j.	PERSON
hassl-3107	293	2	2017	CARDINAL
hassl-3107	295	1	53	DATE
hassl-3107	295	2	social sciences letters	ORG
hassl-3107	295	3	2022	CARDINAL
hassl-3107	295	4	428	CARDINAL
hassl-3107	295	5	2022	CARDINAL
hassl-3107	297	1	mardiasmo	PERSON
hassl-3107	298	1	2016	CARDINAL
hassl-3107	300	1	yogyakarta	PERSON
hassl-3107	301	1	andi	PERSON
hassl-3107	302	1	masripah, m.	PERSON
hassl-3107	302	2	d., & debby	ORG
hassl-3107	302	3	2015	CARDINAL
hassl-3107	304	1	international research journal of business studies	ORG
hassl-3107	304	2	8(3	DATE
hassl-3107	305	1	multazam	ORG
hassl-3107	305	2	s., & rahamwaty	ORG
hassl-3107	305	3	r.	PERSON
hassl-3107	305	4	2018	DATE
hassl-3107	306	1	year 2012-2014	DATE
hassl-3107	307	1	scientific journal of accounting economics	ORG
hassl-3107	307	2	3(3	CARDINAL
hassl-3107	307	3	494	CARDINAL
hassl-3107	308	1	musimenta	GPE
hassl-3107	308	2	d.	NORP
hassl-3107	308	3	s.	PERSON
hassl-3107	308	4	bananuka	GPE
hassl-3107	308	5	j., & najjuma	ORG
hassl-3107	308	6	m. s.	PERSON
hassl-3107	308	7	2019	DATE
hassl-3107	310	1	22(1	TIME
hassl-3107	310	2	nainggolan	PERSON
hassl-3107	310	3	c., & sari	ORG
hassl-3107	310	4	2019	DATE
hassl-3107	311	1	indonesia	GPE
hassl-3107	312	1	147	CARDINAL
hassl-3107	313	1	nehru	GPE
hassl-3107	313	2	2013	DATE
hassl-3107	315	1	indonesian	NORP
hassl-3107	315	2	139	CARDINAL
hassl-3107	316	1	ngadiman, & puspitasari	ORG
hassl-3107	316	2	2014	DATE
hassl-3107	317	1	the indonesia stock exchange	ORG
hassl-3107	317	2	2010-2012	DATE
hassl-3107	318	1	journal of accounting	ORG
hassl-3107	319	1	nugraheni	PERSON
hassl-3107	319	2	g. a.	PERSON
hassl-3107	319	3	a.	PERSON
hassl-3107	319	4	2019	DATE
hassl-3107	321	1	indonesian	NORP
hassl-3107	321	2	3(1	CARDINAL
hassl-3107	321	3	1-13	DATE
hassl-3107	322	1	nugroho	ORG
hassl-3107	322	2	s. a.	PERSON
hassl-3107	322	3	a.	PERSON
hassl-3107	322	4	2017	CARDINAL
hassl-3107	323	1	dan	PERSON
hassl-3107	324	1	1(2	CARDINAL
hassl-3107	325	1	oktavia	GPE
hassl-3107	325	2	s. v.	PERSON
hassl-3107	325	3	r., & rahayu	ORG
hassl-3107	325	4	2019	DATE
hassl-3107	327	1	asian journal of accounting research	ORG
hassl-3107	327	2	4(1	CARDINAL
hassl-3107	328	1	oktaviana	ORG
hassl-3107	328	2	l. l., & wahidahwati	PERSON
hassl-3107	329	1	2017	CARDINAL
hassl-3107	331	1	6(11	CARDINAL
hassl-3107	331	2	1-20	CARDINAL
hassl-3107	332	1	d.	NORP
hassl-3107	332	2	kirchler	PERSON
hassl-3107	332	3	e., & hartmann	ORG
hassl-3107	332	4	a. j.	PERSON
hassl-3107	332	5	2019	DATE
hassl-3107	334	1	https://doi.org/10.3390/g10040046. paramaduhita	GPE
hassl-3107	334	2	a. v.,	PERSON
hassl-3107	334	3	2018	DATE
hassl-3107	336	1	asian journal of accounting research	ORG
hassl-3107	336	2	3(1	CARDINAL
hassl-3107	337	1	pasaribu	PERSON
hassl-3107	337	2	m. y.	PERSON
hassl-3107	337	3	t., & sulasmiyati	ORG
hassl-3107	337	4	s.	PERSON
hassl-3107	337	5	2016	DATE
hassl-3107	338	1	2011-2014	DATE
hassl-3107	340	1	putri	GPE
hassl-3107	340	2	a. a.	PERSON
hassl-3107	340	3	n. f.	PERSON
hassl-3107	341	1	2019	DATE
hassl-3107	343	1	9(1	CARDINAL
hassl-3107	343	2	68	CARDINAL
hassl-3107	344	1	bananuka	GPE
hassl-3107	344	2	j.	GPE
hassl-3107	344	3	l., & opiso	ORG
hassl-3107	344	4	2019	DATE
hassl-3107	345	1	night	TIME
hassl-3107	345	2	juma bananuka	PERSON
hassl-3107	345	3	laura orobia	PERSON
hassl-3107	345	4	julius opiso.	PERSON
hassl-3107	346	1	61(1	CARDINAL
hassl-3107	347	1	y. m., & ejeh	ORG
hassl-3107	347	2	2018	DATE
hassl-3107	348	1	nigerian	NORP
hassl-3107	349	1	5(2	DATE
hassl-3107	350	1	septiawan	PERSON
hassl-3107	350	2	d., & harnovinsah	ORG
hassl-3107	351	1	2019	DATE
hassl-3107	353	1	epra international journal of multidisciplinary research	ORG
hassl-3107	353	2	5(6	CARDINAL
hassl-3107	353	3	16	CARDINAL
hassl-3107	354	1	social sciences letters	ORG
hassl-3107	354	2	2022	CARDINAL
hassl-3107	354	3	428	CARDINAL
hassl-3107	354	4	439 439	CARDINAL
hassl-3107	354	5	2022	CARDINAL
hassl-3107	356	1	shi, a. a.	PERSON
hassl-3107	356	2	concepcion	ORG
hassl-3107	356	3	f. r.	PERSON
hassl-3107	356	4	laguinday	DATE
hassl-3107	356	5	c. m. r.	PERSON
hassl-3107	356	6	ong hian huy	PERSON
hassl-3107	356	7	t., & unite	ORG
hassl-3107	356	8	a. a.	PERSON
hassl-3107	356	9	2020	DATE
hassl-3107	357	1	philippine	NORP
hassl-3107	358	1	dlsu business and economics review	ORG
hassl-3107	358	2	30(1	CARDINAL
hassl-3107	358	3	1	CARDINAL
hassl-3107	359	1	goslinga	PERSON
hassl-3107	359	2	s.	PERSON
hassl-3107	359	3	r.	NORP
hassl-3107	359	4	van der hel	PERSON
hassl-3107	359	5	l., & veldhuizen	ORG
hassl-3107	359	6	r.	PERSON
hassl-3107	359	7	2018	DATE
hassl-3107	361	1	journal of international accounting	ORG
hassl-3107	361	2	32	DATE
hassl-3107	362	1	sikka	ORG
hassl-3107	362	2	h.	PERSON
hassl-3107	362	3	2010	DATE
hassl-3107	364	1	21(4	DATE
hassl-3107	364	2	soetanto	PERSON
hassl-3107	364	3	t. v., & fun	ORG
hassl-3107	364	4	2015	CARDINAL
hassl-3107	365	1	indonesian	NORP
hassl-3107	366	1	211	CARDINAL
hassl-3107	366	2	1231-1239	DATE
hassl-3107	367	1	v. a.	PERSON
hassl-3107	367	2	& winnie	ORG
hassl-3107	368	1	2016	CARDINAL
hassl-3107	370	1	asian journal of accounting research	ORG
hassl-3107	370	2	1(1	CARDINAL
hassl-3107	370	3	umar	PERSON
hassl-3107	370	4	m. a.	PERSON
hassl-3107	370	5	ibrahim	PERSON
hassl-3107	370	6	i., & bidin	ORG
hassl-3107	370	7	z.	PERSON
hassl-3107	370	8	2019	DATE
hassl-3107	372	1	social economics	ORG
hassl-3107	372	2	46(3	CARDINAL
hassl-3107	372	3	vanesali	PERSON
hassl-3107	372	4	l., & kristanto	ORG
hassl-3107	372	5	a. b.	PERSON
hassl-3107	372	6	2020	DATE
hassl-3107	373	1	indonesia	GPE
hassl-3107	374	1	international journal of social science and business	ORG
hassl-3107	374	2	4(1	CARDINAL
hassl-3107	374	3	81-89.available	CARDINAL
hassl-3107	374	4	waluyo	PERSON
hassl-3107	374	5	w., & doktoralina	ORG
hassl-3107	374	6	c. m.	PERSON
hassl-3107	374	7	2018	DATE
hassl-3107	375	1	indonesia	GPE
hassl-3107	376	1	international journal of management and business research	ORG
hassl-3107	376	2	8(3	DATE
hassl-3107	377	1	wei	PERSON
hassl-3107	377	2	abdul wahab	PERSON
hassl-3107	377	3	n. s.	PERSON
hassl-3107	377	4	2018	DATE
hassl-3107	379	1	cogent business & management	ORG
hassl-3107	379	2	5(1	CARDINAL
hassl-3107	379	3	1482595	DATE
hassl-3107	380	1	widawati	ORG
hassl-3107	380	2	& wahidawati	ORG
hassl-3107	381	1	2019	DATE
hassl-3107	383	1	journal of accounting science and research	ORG
hassl-3107	383	2	8(8	CARDINAL
hassl-3107	383	3	1-26	CARDINAL
hassl-3107	384	1	widuri	GPE
hassl-3107	384	2	r.	NORP
hassl-3107	384	3	anugrah	GPE
hassl-3107	384	4	& laurentia	ORG
hassl-3107	384	5	2019	DATE
hassl-3107	386	1	journal of economics	ORG
hassl-3107	386	2	2(1	CARDINAL
hassl-3107	387	1	yetri	PERSON
hassl-3107	387	2	e., haryadi,	ORG
hassl-3107	388	1	2020	DATE
hassl-3107	390	1	university of jambi	ORG
hassl-3107	390	2	5(1	CARDINAL
hassl-3107	390	3	13-20	CARDINAL
hassl-3107	391	1	yorke	ORG
hassl-3107	391	2	s. m.	PERSON
hassl-3107	391	3	amidu	PERSON
hassl-3107	391	4	m., & agyemin-boateng	ORG
hassl-3107	391	5	2016	DATE
hassl-3107	393	1	international journal of management practice	ORG
hassl-3107	393	2	9(2	CARDINAL
hassl-3107	393	3	yulistia	PERSON
hassl-3107	393	4	r.	NORP
hassl-3107	393	5	a. f., & andison	PERSON
hassl-3107	393	6	f. p.	PERSON
hassl-3107	393	7	2020	DATE
hassl-3107	395	1	11(12	CARDINAL
hassl-3107	395	2	497	CARDINAL
hassl-3107	396	1	zeng	PERSON
hassl-3107	396	2	t.	GPE
hassl-3107	396	3	2019	CARDINAL
hassl-3107	398	1	social responsibility journal	ORG
hassl-3107	398	2	social sciences letters	ORG