id	sid	eid	entity	type
hassl-3115	1	1	463	CARDINAL
hassl-3115	1	2	2022	CARDINAL
hassl-3115	3	1	indonesia	GPE
hassl-3115	3	2	handoyo1+ ayu	FAC
hassl-3115	3	3	septiana	GPE
hassl-3115	3	4	putri2	ORG
hassl-3115	4	1	islam	NORP
hassl-3115	4	2	indonesia	GPE
hassl-3115	4	3	indonesia	GPE
hassl-3115	5	1	1email	DATE
hassl-3115	5	2	2email	CARDINAL
hassl-3115	6	1	6	CARDINAL
hassl-3115	6	2	2022	CARDINAL
hassl-3115	6	3	8 august 2022	CARDINAL
hassl-3115	6	4	22	CARDINAL
hassl-3115	6	5	5	CARDINAL
hassl-3115	6	6	2022	CARDINAL
hassl-3115	10	1	the indonesia stock exchange	ORG
hassl-3115	10	2	2015-2019	DATE
hassl-3115	17	1	1	CARDINAL
hassl-3115	20	1	2020	DATE
hassl-3115	21	1	jensen & meckling	ORG
hassl-3115	21	2	1976	DATE
hassl-3115	22	1	third	ORDINAL
hassl-3115	24	1	social sciences	ORG
hassl-3115	24	2	2022	CARDINAL
hassl-3115	25	1	10	CARDINAL
hassl-3115	25	2	4	CARDINAL
hassl-3115	26	1	463-481	CARDINAL
hassl-3115	27	1	2312-4318	CARDINAL
hassl-3115	27	2	2312-5659	DATE
hassl-3115	27	3	10.18488/73.v10i4.3115	CARDINAL
hassl-3115	27	4	2022	CARDINAL
hassl-3115	29	1	social sciences letters	ORG
hassl-3115	29	2	2022	CARDINAL
hassl-3115	29	3	463	CARDINAL
hassl-3115	29	4	2022	CARDINAL
hassl-3115	31	1	2012	DATE
hassl-3115	32	1	deangelo	PERSON
hassl-3115	32	2	1981	DATE
hassl-3115	34	1	panjaitan	GPE
hassl-3115	34	2	2014	DATE
hassl-3115	35	1	handoyo & agustianingrum	ORG
hassl-3115	35	2	2017	DATE
hassl-3115	36	1	the indonesian institute of certified	ORG
hassl-3115	39	1	al issa	PERSON
hassl-3115	39	2	ata baker	PERSON
hassl-3115	39	3	2011	DATE
hassl-3115	39	4	buntara & adhariani	ORG
hassl-3115	39	5	2019	DATE
hassl-3115	39	6	primadita	ORG
hassl-3115	39	7	fitriany, & kiantara	ORG
hassl-3115	39	8	2021	DATE
hassl-3115	40	1	carey	PERSON
hassl-3115	40	2	2006	DATE
hassl-3115	41	1	jackson	GPE
hassl-3115	41	2	roebuck	PERSON
hassl-3115	41	3	2008	DATE
hassl-3115	42	1	giri	PERSON
hassl-3115	42	2	2010	DATE
hassl-3115	43	1	2010	DATE
hassl-3115	45	1	siagian & meutia	ORG
hassl-3115	45	2	2016	DATE
hassl-3115	47	1	azad	GPE
hassl-3115	47	2	1994	DATE
hassl-3115	48	1	2013	DATE
hassl-3115	49	1	nirmala	GPE
hassl-3115	49	2	cahyonowati	ORG
hassl-3115	49	3	2013	DATE
hassl-3115	54	1	fernando	PERSON
hassl-3115	54	2	abdel-meguid	PERSON
hassl-3115	54	3	2010	DATE
hassl-3115	55	1	darya	ORG
hassl-3115	55	2	puspitasari	PERSON
hassl-3115	55	3	2017	CARDINAL
hassl-3115	55	4	2018	DATE
hassl-3115	56	1	rahmi	ORG
hassl-3115	56	2	setiawan	GPE
hassl-3115	56	3	evelyn	PERSON
hassl-3115	56	4	2019	DATE
hassl-3115	57	1	social sciences letters	ORG
hassl-3115	57	2	2022	CARDINAL
hassl-3115	57	3	463	CARDINAL
hassl-3115	57	4	2022	CARDINAL
hassl-3115	62	1	panjaitan	GPE
hassl-3115	62	2	2014	DATE
hassl-3115	63	1	knechel	GPE
hassl-3115	63	2	naiker, & pacheco	ORG
hassl-3115	63	3	2007	DATE
hassl-3115	64	1	2002	DATE
hassl-3115	64	2	havasi	NORP
hassl-3115	64	3	2016	CARDINAL
hassl-3115	66	1	2002	DATE
hassl-3115	67	1	blandon	ORG
hassl-3115	67	2	bosch (	ORG
hassl-3115	67	3	2018	DATE
hassl-3115	67	4	maharani	PERSON
hassl-3115	67	5	triani	PERSON
hassl-3115	67	6	2019	DATE
hassl-3115	67	7	nurintiati	ORG
hassl-3115	67	8	purwanto	ORG
hassl-3115	67	9	2017	CARDINAL
hassl-3115	71	1	recent years	DATE
hassl-3115	71	2	handoyo & kusumaningrum	ORG
hassl-3115	71	3	2022	CARDINAL
hassl-3115	74	1	handoyo & maulana	ORG
hassl-3115	74	2	2019	DATE
hassl-3115	76	1	2	CARDINAL
hassl-3115	76	2	2.1	CARDINAL
hassl-3115	77	1	first	ORDINAL
hassl-3115	77	2	jensen	PERSON
hassl-3115	77	3	1976	DATE
hassl-3115	86	1	two	CARDINAL
hassl-3115	87	1	2010	DATE
hassl-3115	90	1	social sciences letters	ORG
hassl-3115	90	2	2022	CARDINAL
hassl-3115	90	3	463	CARDINAL
hassl-3115	90	4	2022	CARDINAL
hassl-3115	92	1	two	CARDINAL
hassl-3115	92	2	third	ORDINAL
hassl-3115	93	1	panjaitan	GPE
hassl-3115	93	2	2014	DATE
hassl-3115	93	3	third	ORDINAL
hassl-3115	94	1	third	ORDINAL
hassl-3115	96	1	2.2	CARDINAL
hassl-3115	97	1	deangelo	PERSON
hassl-3115	97	2	1981	DATE
hassl-3115	100	1	2012	DATE
hassl-3115	103	1	the indonesian institute of certified public accountants	ORG
hassl-3115	104	1	the indonesian institute of certified public accountants	ORG
hassl-3115	105	1	2014	DATE
hassl-3115	109	1	2.3	CARDINAL
hassl-3115	110	1	werastuti	GPE
hassl-3115	110	2	2013	DATE
hassl-3115	111	1	2018	DATE
hassl-3115	111	2	years	DATE
hassl-3115	112	1	two	CARDINAL
hassl-3115	112	2	2011	DATE
hassl-3115	114	1	2011	DATE
hassl-3115	115	1	adhariani	ORG
hassl-3115	115	2	2019	DATE
hassl-3115	116	1	2021	CARDINAL
hassl-3115	118	1	hamid	PERSON
hassl-3115	118	2	2013	DATE
hassl-3115	119	1	indonesia	GPE
hassl-3115	119	2	2008	DATE
hassl-3115	119	3	social sciences letters	ORG
hassl-3115	119	4	2022	CARDINAL
hassl-3115	119	5	463	CARDINAL
hassl-3115	119	6	2022	CARDINAL
hassl-3115	121	1	kap	PERSON
hassl-3115	121	2	six years in a row	DATE
hassl-3115	121	3	three years in a row	DATE
hassl-3115	122	1	one year	DATE
hassl-3115	123	1	2.4	CARDINAL
hassl-3115	124	1	pul & fallah	ORG
hassl-3115	124	2	2021	CARDINAL
hassl-3115	125	1	prasita & adi	ORG
hassl-3115	125	2	2007	DATE
hassl-3115	126	1	2003	DATE
hassl-3115	127	1	adi	PERSON
hassl-3115	127	2	2007	DATE
hassl-3115	128	1	1997	DATE
hassl-3115	128	2	two	CARDINAL
hassl-3115	131	1	coram	ORG
hassl-3115	131	2	2003	DATE
hassl-3115	133	1	2.5	CARDINAL
hassl-3115	133	2	hasibuan	GPE
hassl-3115	133	3	2009	DATE
hassl-3115	134	1	seftianne	PERSON
hassl-3115	134	2	2011	DATE
hassl-3115	135	1	2002	DATE
hassl-3115	138	1	2.6	CARDINAL
hassl-3115	139	1	setiawan	PERSON
hassl-3115	139	2	2011	DATE
hassl-3115	141	1	dunn	PERSON
hassl-3115	141	2	2004	DATE
hassl-3115	142	1	1995	DATE
hassl-3115	144	1	social sciences letters	ORG
hassl-3115	144	2	2022	CARDINAL
hassl-3115	144	3	463	CARDINAL
hassl-3115	144	4	2022	CARDINAL
hassl-3115	148	1	2.7	CARDINAL
hassl-3115	148	2	2.7.1	CARDINAL
hassl-3115	149	1	years	DATE
hassl-3115	150	1	two	CARDINAL
hassl-3115	151	1	kusumawati	GPE
hassl-3115	151	2	2013	DATE
hassl-3115	152	1	2021	CARDINAL
hassl-3115	153	1	knechel	PERSON
hassl-3115	153	2	2007	DATE
hassl-3115	156	1	2011	DATE
hassl-3115	157	1	buntara & adhariani	ORG
hassl-3115	157	2	2019	DATE
hassl-3115	157	3	paramita & latrini	ORG
hassl-3115	157	4	2015	DATE
hassl-3115	157	5	primadita et al.	PERSON
hassl-3115	157	6	2021	DATE
hassl-3115	158	1	nurintiati	ORG
hassl-3115	158	2	purwanto	ORG
hassl-3115	158	3	2017	CARDINAL
hassl-3115	158	4	adhariani	ORG
hassl-3115	158	5	2019	DATE
hassl-3115	160	1	enron	ORG
hassl-3115	160	2	arthur andersen	PERSON
hassl-3115	161	1	arthur andersen	PERSON
hassl-3115	161	2	20 years	DATE
hassl-3115	162	1	two	CARDINAL
hassl-3115	163	1	first	ORDINAL
hassl-3115	164	1	2.8	CARDINAL
hassl-3115	164	2	2003	DATE
hassl-3115	165	1	2006	DATE
hassl-3115	168	1	2004	DATE
hassl-3115	170	1	2012	DATE
hassl-3115	171	1	nirmala	ORG
hassl-3115	171	2	cahyonowati	ORG
hassl-3115	171	3	2013	DATE
hassl-3115	171	4	social sciences letters	ORG
hassl-3115	171	5	2022	CARDINAL
hassl-3115	171	6	463	CARDINAL
hassl-3115	171	7	481 469	CARDINAL
hassl-3115	171	8	2022	CARDINAL
hassl-3115	174	1	yaniartha	GPE
hassl-3115	174	2	2013	DATE
hassl-3115	174	3	broberg	GPE
hassl-3115	174	4	tagesson	GPE
hassl-3115	174	5	argento	ORG
hassl-3115	174	6	ismail	PERSON
hassl-3115	174	7	taha	PERSON
hassl-3115	174	8	2017	DATE
hassl-3115	175	1	kautsar	PERSON
hassl-3115	175	2	2016	DATE
hassl-3115	176	1	second	ORDINAL
hassl-3115	177	1	2.9	CARDINAL
hassl-3115	179	1	myers	GPE
hassl-3115	179	2	myers	GPE
hassl-3115	179	3	2003	DATE
hassl-3115	180	1	2002	DATE
hassl-3115	185	1	2006	DATE
hassl-3115	186	1	2018	DATE
hassl-3115	187	1	kalangi	PERSON
hassl-3115	187	2	wokas	ORG
hassl-3115	187	3	2018	DATE
hassl-3115	189	1	third	ORDINAL
hassl-3115	190	1	2.10	CARDINAL
hassl-3115	196	1	2002	DATE
hassl-3115	198	1	setiawan	PERSON
hassl-3115	198	2	2011	DATE
hassl-3115	199	1	setiawan	GPE
hassl-3115	199	2	2011	DATE
hassl-3115	200	1	panjaitan	GPE
hassl-3115	200	2	2014	DATE
hassl-3115	200	3	havasi	NORP
hassl-3115	200	4	2016	CARDINAL
hassl-3115	202	1	fourth	ORDINAL
hassl-3115	202	2	social sciences letters	ORG
hassl-3115	202	3	2022	CARDINAL
hassl-3115	202	4	463	CARDINAL
hassl-3115	202	5	481 470	CARDINAL
hassl-3115	202	6	2022	CARDINAL
hassl-3115	205	1	3	CARDINAL
hassl-3115	205	2	the indonesia stock exchange	ORG
hassl-3115	205	3	2015-2019	DATE
hassl-3115	207	1	2015-2019	DATE
hassl-3115	208	1	b.	PERSON
hassl-3115	208	2	2015-2019	DATE
hassl-3115	209	1	2015-2019	DATE
hassl-3115	210	1	40	CARDINAL
hassl-3115	211	1	3.1	CARDINAL
hassl-3115	213	1	2013	DATE
hassl-3115	214	1	carey	PERSON
hassl-3115	214	2	2006	DATE
hassl-3115	217	1	σ	ORG
hassl-3115	218	1	•	CARDINAL
hassl-3115	220	1	•	CARDINAL
hassl-3115	222	1	a. meet_be =	PERSON
hassl-3115	222	2	1	CARDINAL
hassl-3115	223	1	0 i.e.	DATE
hassl-3115	224	1	3.2	CARDINAL
hassl-3115	225	1	3.2.1	CARDINAL
hassl-3115	226	1	werastuti	GPE
hassl-3115	226	2	2013	DATE
hassl-3115	227	1	werastuti	GPE
hassl-3115	227	2	2013	DATE
hassl-3115	228	1	years	DATE
hassl-3115	228	2	social sciences letters	ORG
hassl-3115	228	3	2022	CARDINAL
hassl-3115	228	4	463	CARDINAL
hassl-3115	228	5	2022	CARDINAL
hassl-3115	231	1	the first year	DATE
hassl-3115	231	2	1	CARDINAL
hassl-3115	231	3	one	CARDINAL
hassl-3115	231	4	years	DATE
hassl-3115	232	1	3.2.2	CARDINAL
hassl-3115	232	2	nugroho, 2018	DATE
hassl-3115	233	1	nugroho (2018	ORG
hassl-3115	234	1	days	DATE
hassl-3115	235	1	3.2.3	CARDINAL
hassl-3115	235	2	darya & puspitasari	ORG
hassl-3115	235	3	2017	DATE
hassl-3115	236	1	collins	PERSON
hassl-3115	236	2	kothari	PERSON
hassl-3115	236	3	1989	DATE
hassl-3115	237	1	3.2.4	DATE
hassl-3115	240	1	panjaitan	GPE
hassl-3115	240	2	2014	DATE
hassl-3115	241	1	1995	DATE
hassl-3115	241	2	at least 15%	PERCENT
hassl-3115	243	1	1	CARDINAL
hassl-3115	243	2	0	CARDINAL
hassl-3115	244	1	100%	PERCENT
hassl-3115	244	2	4.1	CARDINAL
hassl-3115	245	1	lemeshow	PERSON
hassl-3115	246	1	0.05	CARDINAL
hassl-3115	247	1	1	CARDINAL
hassl-3115	247	2	1	CARDINAL
hassl-3115	248	1	hosmer	ORG
hassl-3115	248	2	lemeshow	PERSON
hassl-3115	249	1	chi-square	PERSON
hassl-3115	251	1	1 12.984	CARDINAL
hassl-3115	251	2	12.984	CARDINAL
hassl-3115	251	3	0.112	CARDINAL
hassl-3115	252	1	0.05	CARDINAL
hassl-3115	252	2	0.05	CARDINAL
hassl-3115	252	3	social sciences letters	ORG
hassl-3115	252	4	2022	CARDINAL
hassl-3115	252	5	463	CARDINAL
hassl-3115	252	6	2022	CARDINAL
hassl-3115	256	1	4.2	CARDINAL
hassl-3115	257	1	1	CARDINAL
hassl-3115	258	1	0	CARDINAL
hassl-3115	258	2	1	CARDINAL
hassl-3115	259	1	2	CARDINAL
hassl-3115	259	2	3	CARDINAL
hassl-3115	259	3	2	CARDINAL
hassl-3115	259	4	0	CARDINAL
hassl-3115	260	1	0	CARDINAL
hassl-3115	260	2	1	CARDINAL
hassl-3115	260	3	1.318	MONEY
hassl-3115	260	4	205.583	CARDINAL
hassl-3115	260	5	1.325	CARDINAL
hassl-3115	260	6	205.583 1.325	CARDINAL
hassl-3115	260	7	a. constant	PERSON
hassl-3115	261	1	205.583	CARDINAL
hassl-3115	261	2	4	CARDINAL
hassl-3115	261	3	less than 0.001	CARDINAL
hassl-3115	261	4	3	CARDINAL
hassl-3115	261	5	1	CARDINAL
hassl-3115	262	1	1 1	DATE
hassl-3115	262	2	0.544	CARDINAL
hassl-3115	262	3	2	CARDINAL
hassl-3115	262	4	0.011	CARDINAL
hassl-3115	262	5	0.853	CARDINAL
hassl-3115	262	6	0.012	MONEY
hassl-3115	262	7	0.914	CARDINAL
hassl-3115	262	8	0.915	CARDINAL
hassl-3115	262	9	0.915	CARDINAL
hassl-3115	262	10	specialization a.	PERSON
hassl-3115	264	1	205.583	CARDINAL
hassl-3115	264	2	d.	NORP
hassl-3115	264	3	5	CARDINAL
hassl-3115	264	4	less than 0.001	CARDINAL
hassl-3115	265	1	2	CARDINAL
hassl-3115	265	2	0	CARDINAL
hassl-3115	265	3	205.583	CARDINAL
hassl-3115	266	1	four	CARDINAL
hassl-3115	266	2	1	CARDINAL
hassl-3115	266	3	194.573	CARDINAL
hassl-3115	266	4	3	CARDINAL
hassl-3115	268	1	4.3	CARDINAL
hassl-3115	270	1	4	CARDINAL
hassl-3115	270	2	4	CARDINAL
hassl-3115	272	1	wald	PERSON
hassl-3115	273	1	1a	CARDINAL
hassl-3115	273	2	0.151	MONEY
hassl-3115	273	3	1 0.539	CARDINAL
hassl-3115	273	4	1.098	CARDINAL
hassl-3115	273	5	0.012	CARDINAL
hassl-3115	273	6	0.008	MONEY
hassl-3115	273	7	1.012	CARDINAL
hassl-3115	273	8	0.130	CARDINAL
hassl-3115	273	9	4.070 1	QUANTITY
hassl-3115	273	10	0.770	MONEY
hassl-3115	273	11	0.447	MONEY
hassl-3115	273	12	3.848 1 0.050 3742.518	QUANTITY
hassl-3115	273	13	a. variable(s	PERSON
hassl-3115	273	14	1	CARDINAL
hassl-3115	274	1	social sciences letters	ORG
hassl-3115	274	2	2022	CARDINAL
hassl-3115	274	3	463	CARDINAL
hassl-3115	274	4	2022	CARDINAL
hassl-3115	276	1	8.228 + 0.093	CARDINAL
hassl-3115	276	2	+ 0.012	CARDINAL
hassl-3115	276	3	0.262	CARDINAL
hassl-3115	277	1	1	CARDINAL
hassl-3115	278	1	8.228	CARDINAL
hassl-3115	278	2	zero	CARDINAL
hassl-3115	278	3	8.228	CARDINAL
hassl-3115	279	1	2	CARDINAL
hassl-3115	279	2	0.093	CARDINAL
hassl-3115	279	3	one	CARDINAL
hassl-3115	279	4	zero	CARDINAL
hassl-3115	279	5	0.093	CARDINAL
hassl-3115	280	1	3	CARDINAL
hassl-3115	281	1	0.012	CARDINAL
hassl-3115	281	2	one	CARDINAL
hassl-3115	281	3	zero	CARDINAL
hassl-3115	281	4	0.012	CARDINAL
hassl-3115	282	1	4	CARDINAL
hassl-3115	283	1	one	CARDINAL
hassl-3115	283	2	zero	CARDINAL
hassl-3115	283	3	0.262	CARDINAL
hassl-3115	284	1	5	CARDINAL
hassl-3115	285	1	0.915	CARDINAL
hassl-3115	285	2	one	CARDINAL
hassl-3115	285	3	zero	CARDINAL
hassl-3115	285	4	0.915	CARDINAL
hassl-3115	286	1	4.4	CARDINAL
hassl-3115	287	1	4.4.1	CARDINAL
hassl-3115	290	1	1	CARDINAL
hassl-3115	292	1	5	CARDINAL
hassl-3115	294	1	cox & snell	ORG
hassl-3115	294	2	1 194.573a	DATE
hassl-3115	294	3	5	CARDINAL
hassl-3115	294	4	less than .001	CARDINAL
hassl-3115	294	5	5	CARDINAL
hassl-3115	294	6	0.083	CARDINAL
hassl-3115	295	1	8.3%	PERCENT
hassl-3115	295	2	91.7%	PERCENT
hassl-3115	296	1	4.4.2	CARDINAL
hassl-3115	296	2	wald	ORG
hassl-3115	297	1	5%	PERCENT
hassl-3115	298	1	less than 5%	PERCENT
hassl-3115	299	1	0.05	CARDINAL
hassl-3115	299	2	greater than 5%	PERCENT
hassl-3115	299	3	0.05	CARDINAL
hassl-3115	300	1	4	CARDINAL
hassl-3115	301	1	social sciences letters	ORG
hassl-3115	301	2	2022	CARDINAL
hassl-3115	301	3	463	CARDINAL
hassl-3115	301	4	2022	CARDINAL
hassl-3115	303	1	•	CARDINAL
hassl-3115	303	2	first	ORDINAL
hassl-3115	303	3	first	ORDINAL
hassl-3115	304	1	0.093	CARDINAL
hassl-3115	305	1	0.539	CARDINAL
hassl-3115	305	2	greater than 0.05	CARDINAL
hassl-3115	306	1	first	ORDINAL
hassl-3115	307	1	•	CARDINAL
hassl-3115	307	2	second	ORDINAL
hassl-3115	307	3	second	ORDINAL
hassl-3115	308	1	0.012	CARDINAL
hassl-3115	309	1	0.142	CARDINAL
hassl-3115	309	2	greater than 0.05	CARDINAL
hassl-3115	310	1	second	ORDINAL
hassl-3115	311	1	• third	CARDINAL
hassl-3115	311	2	third	ORDINAL
hassl-3115	312	1	0.262	CARDINAL
hassl-3115	313	1	0.044	CARDINAL
hassl-3115	313	2	0.05	CARDINAL
hassl-3115	314	1	third	ORDINAL
hassl-3115	315	1	fourth	ORDINAL
hassl-3115	315	2	fourth	ORDINAL
hassl-3115	316	1	0.915	CARDINAL
hassl-3115	317	1	0.041	CARDINAL
hassl-3115	317	2	0.05	CARDINAL
hassl-3115	318	1	fourth	ORDINAL
hassl-3115	319	1	5	CARDINAL
hassl-3115	319	2	first	ORDINAL
hassl-3115	321	1	2012	DATE
hassl-3115	324	1	two	CARDINAL
hassl-3115	327	1	17	CARDINAL
hassl-3115	327	2	2008	DATE
hassl-3115	327	3	6 years	DATE
hassl-3115	327	4	3 years	DATE
hassl-3115	328	1	social sciences letters	ORG
hassl-3115	328	2	2022	CARDINAL
hassl-3115	328	3	463	CARDINAL
hassl-3115	328	4	2022	CARDINAL
hassl-3115	332	1	2013	DATE
hassl-3115	332	2	2014	DATE
hassl-3115	332	3	muliawan	PERSON
hassl-3115	332	4	sujana	PERSON
hassl-3115	332	5	2017	CARDINAL
hassl-3115	333	1	khasani	PERSON
hassl-3115	333	2	amilin	GPE
hassl-3115	333	3	anwar (2018	ORG
hassl-3115	333	4	achmad	PERSON
hassl-3115	333	5	2019	DATE
hassl-3115	333	6	2019	DATE
hassl-3115	333	7	blandon	DATE
hassl-3115	333	8	bosch	ORG
hassl-3115	333	9	2020	DATE
hassl-3115	333	10	2020	DATE
hassl-3115	333	11	fitriany	GPE
hassl-3115	333	12	yang	PERSON
hassl-3115	333	13	2021	CARDINAL
hassl-3115	333	14	2021	CARDINAL
hassl-3115	334	1	second	ORDINAL
hassl-3115	341	1	two	CARDINAL
hassl-3115	341	2	sas	ORG
hassl-3115	341	3	thousands	CARDINAL
hassl-3115	343	1	lugli & bertacchini	ORG
hassl-3115	343	2	2022	CARDINAL
hassl-3115	345	1	2014	DATE
hassl-3115	345	2	zam	PERSON
hassl-3115	345	3	2015	DATE
hassl-3115	345	4	saputra	NORP
hassl-3115	345	5	susan	PERSON
hassl-3115	345	6	2016	DATE
hassl-3115	345	7	svanberg	PERSON
hassl-3115	345	8	2016	DATE
hassl-3115	345	9	2018	DATE
hassl-3115	345	10	2020	DATE
hassl-3115	346	1	third	ORDINAL
hassl-3115	348	1	augustine	PERSON
hassl-3115	348	2	sadiq	PERSON
hassl-3115	348	3	francis	PERSON
hassl-3115	348	4	2013	DATE
hassl-3115	348	5	ngo	GPE
hassl-3115	348	6	truong	GPE
hassl-3115	348	7	2021	CARDINAL
hassl-3115	351	1	lobo & zhou	ORG
hassl-3115	351	2	2006	DATE
hassl-3115	352	1	handoyo & agustianingrum	ORG
hassl-3115	352	2	2017	DATE
hassl-3115	353	1	indonesia	GPE
hassl-3115	353	2	2015 to 2017	PERCENT
hassl-3115	353	3	handoyo & kusumaningrum	ORG
hassl-3115	353	4	2022	CARDINAL
hassl-3115	354	1	fitriany	GPE
hassl-3115	354	2	2015	DATE
hassl-3115	354	3	2020	DATE
hassl-3115	354	4	2020	DATE
hassl-3115	355	1	social sciences letters	ORG
hassl-3115	355	2	2022	CARDINAL
hassl-3115	355	3	463	CARDINAL
hassl-3115	355	4	2022	CARDINAL
hassl-3115	357	1	third	ORDINAL
hassl-3115	357	2	fourth	ORDINAL
hassl-3115	359	1	nugraha & handoyo	ORG
hassl-3115	359	2	2012	DATE
hassl-3115	361	1	2020	DATE
hassl-3115	363	1	one	CARDINAL
hassl-3115	367	1	2002	DATE
hassl-3115	368	1	dunn	PERSON
hassl-3115	368	2	2004	DATE
hassl-3115	368	3	lim	PERSON
hassl-3115	368	4	cheng	PERSON
hassl-3115	368	5	2010	DATE
hassl-3115	368	6	panjaitan	GPE
hassl-3115	368	7	2014	DATE
hassl-3115	368	8	havasi	ORG
hassl-3115	368	9	2016	DATE
hassl-3115	368	10	rinanda	ORG
hassl-3115	368	11	nurbatiti	PERSON
hassl-3115	368	12	2018	DATE
hassl-3115	368	13	suciana	PERSON
hassl-3115	368	14	setiawan	PERSON
hassl-3115	368	15	2018	DATE
hassl-3115	368	16	budiantoro	ORG
hassl-3115	368	17	2019	DATE
hassl-3115	368	18	2021	CARDINAL
hassl-3115	368	19	wicaksono	PERSON
hassl-3115	368	20	purwanto	ORG
hassl-3115	368	21	2021	CARDINAL
hassl-3115	369	1	6	CARDINAL
hassl-3115	376	1	7	CARDINAL
hassl-3115	376	2	8	CARDINAL
hassl-3115	378	1	9	CARDINAL
hassl-3115	382	1	social sciences letters	ORG
hassl-3115	382	2	2022	CARDINAL
hassl-3115	382	3	463	CARDINAL
hassl-3115	382	4	2022	CARDINAL
hassl-3115	384	1	a. n.	PERSON
hassl-3115	384	2	k. z.	PERSON
hassl-3115	384	3	a. f.	PERSON
hassl-3115	384	4	2014	DATE
hassl-3115	387	1	adeniyi, s. i., & mieseigha	PERSON
hassl-3115	387	2	e. g.	PERSON
hassl-3115	387	3	2013	DATE
hassl-3115	388	1	nigeria	GPE
hassl-3115	389	1	international journal of academic research	ORG
hassl-3115	389	2	3(3	CARDINAL
hassl-3115	390	1	a. a.	PERSON
hassl-3115	390	2	al issa	PERSON
hassl-3115	390	3	r. t. i.	PERSON
hassl-3115	390	4	ata baker	PERSON
hassl-3115	390	5	r. a.	PERSON
hassl-3115	390	6	2011	DATE
hassl-3115	391	1	jordan	GPE
hassl-3115	392	1	26(4	CARDINAL
hassl-3115	393	1	ardhityanto	GPE
hassl-3115	393	2	e. p.	PERSON
hassl-3115	393	3	2020	DATE
hassl-3115	395	1	3rd	ORDINAL
hassl-3115	397	1	2006	DATE
hassl-3115	398	1	11th	ORDINAL
hassl-3115	399	1	new jersey	GPE
hassl-3115	400	1	arisinta	PERSON
hassl-3115	400	2	2013	DATE
hassl-3115	401	1	surabaya	GPE
hassl-3115	402	1	journal of economics	ORG
hassl-3115	402	2	13(3	CARDINAL
hassl-3115	402	3	266–278	CARDINAL
hassl-3115	402	4	augustine	PERSON
hassl-3115	402	5	o. e.	PERSON
hassl-3115	402	6	m., sadiq	PERSON
hassl-3115	402	7	o. a.	PERSON
hassl-3115	402	8	a. o.	PERSON
hassl-3115	402	9	2013	DATE
hassl-3115	404	1	azad	GPE
hassl-3115	404	2	a. n.	PERSON
hassl-3115	404	3	1994	DATE
hassl-3115	406	1	9(6	CARDINAL
hassl-3115	407	1	berig, a.	PERSON
hassl-3115	407	2	kalangi	PERSON
hassl-3115	407	3	l., & wokas	ORG
hassl-3115	407	4	2018	DATE
hassl-3115	408	1	the indonesian stock exchange	ORG
hassl-3115	408	2	2012-2015	DATE
hassl-3115	409	1	13(04	CARDINAL
hassl-3115	409	2	blandon	ORG
hassl-3115	409	3	j. g.	PERSON
hassl-3115	409	4	j. m.	PERSON
hassl-3115	409	5	2018	DATE
hassl-3115	410	1	spain	GPE
hassl-3115	411	1	international journal of auditing	ORG
hassl-3115	411	2	22(1	CARDINAL
hassl-3115	411	3	98	CARDINAL
hassl-3115	412	1	blandon	ORG
hassl-3115	412	2	g. j.	PERSON
hassl-3115	412	3	bosch, a. j. m., & ravenda	PERSON
hassl-3115	412	4	2020	DATE
hassl-3115	414	1	journal of international financial management & accounting	ORG
hassl-3115	414	2	31(1	CARDINAL
hassl-3115	414	3	broberg	GPE
hassl-3115	414	4	tagesson	GPE
hassl-3115	414	5	t.	GPE
hassl-3115	414	6	d.	NORP
hassl-3115	414	7	n., & mårtensson	ORG
hassl-3115	414	8	2017	CARDINAL
hassl-3115	415	1	sweden	GPE
hassl-3115	416	1	journal of management & governance	ORG
hassl-3115	416	2	21(2	CARDINAL
hassl-3115	416	3	331-350.available	CARDINAL
hassl-3115	416	4	https://doi.org/10.1007/s10997-016-9346-4	PERSON
hassl-3115	417	1	buchori	ORG
hassl-3115	417	2	a., & budiantoro	ORG
hassl-3115	417	3	h.	PERSON
hassl-3115	417	4	2019	DATE
hassl-3115	419	1	1(1	CARDINAL
hassl-3115	419	2	22–39	DATE
hassl-3115	420	1	buntara, a. a., & adhariani	PERSON
hassl-3115	420	2	2019	DATE
hassl-3115	422	1	13(4	DATE
hassl-3115	422	2	46-62	DATE
hassl-3115	423	1	carey	PERSON
hassl-3115	423	2	r.	NORP
hassl-3115	423	3	2006	DATE
hassl-3115	425	1	https://doi.org/10.2308/accr.2006.81.3.653	PERSON
hassl-3115	425	2	collins	PERSON
hassl-3115	425	3	d., & kothari	ORG
hassl-3115	425	4	s. (1989	ORG
hassl-3115	427	1	11(2-3	CARDINAL
hassl-3115	428	1	coram	ORG
hassl-3115	428	2	j., & woodliff	ORG
hassl-3115	428	3	2003	DATE
hassl-3115	429	1	australian	NORP
hassl-3115	430	1	australian	NORP
hassl-3115	430	2	38-44.available	CARDINAL
hassl-3115	430	3	coram	ORG
hassl-3115	430	4	j., & woodliff	ORG
hassl-3115	430	5	2004	DATE
hassl-3115	432	1	23(2	CARDINAL
hassl-3115	433	1	crasswell	PERSON
hassl-3115	434	1	1995	DATE
hassl-3115	436	1	20(3	CARDINAL
hassl-3115	436	2	297322	DATE
hassl-3115	437	1	humanities	ORG
hassl-3115	437	2	social sciences letters	ORG
hassl-3115	437	3	2022	CARDINAL
hassl-3115	437	4	463	CARDINAL
hassl-3115	437	5	481 478	CARDINAL
hassl-3115	437	6	2022	CARDINAL
hassl-3115	439	1	darya	PERSON
hassl-3115	439	2	k., & puspitasari	ORG
hassl-3115	439	3	s. a.	PERSON
hassl-3115	439	4	2017	CARDINAL
hassl-3115	440	1	kap	PERSON
hassl-3115	441	1	13(2	CARDINAL
hassl-3115	443	1	deangelo	PERSON
hassl-3115	443	2	l. e. (	PERSON
hassl-3115	443	3	1981	DATE
hassl-3115	445	1	3(2	CARDINAL
hassl-3115	445	2	113–127.available	CARDINAL
hassl-3115	446	1	i. (2002	ORG
hassl-3115	447	1	77	DATE
hassl-3115	447	2	dezoort	PERSON
hassl-3115	447	3	f. t., & lord	PERSON
hassl-3115	447	4	a. t.	PERSON
hassl-3115	447	5	1997	DATE
hassl-3115	449	1	journal of accounting literature	ORG
hassl-3115	449	2	16	CARDINAL
hassl-3115	449	3	28	CARDINAL
hassl-3115	450	1	d.	NORP
hassl-3115	450	2	b., & milutinovic	ORG
hassl-3115	450	3	s.	PERSON
hassl-3115	450	4	2020	DATE
hassl-3115	452	1	journal of financial crime	ORG
hassl-3115	452	2	28(3	DATE
hassl-3115	452	3	632	CARDINAL
hassl-3115	453	1	dunn	PERSON
hassl-3115	453	2	k. a.	PERSON
hassl-3115	453	3	b. w.	PERSON
hassl-3115	453	4	2004	DATE
hassl-3115	455	1	9(1	CARDINAL
hassl-3115	456	1	e., & ulhaq	ORG
hassl-3115	456	2	r. d.	PERSON
hassl-3115	456	3	2021	CARDINAL
hassl-3115	458	1	5(2	CARDINAL
hassl-3115	458	2	1475–1504	CARDINAL
hassl-3115	459	1	fadhilah	PERSON
hassl-3115	459	2	r., & halmawati	ORG
hassl-3115	459	3	2021	CARDINAL
hassl-3115	461	1	3(2	CARDINAL
hassl-3115	461	2	279–301.available	CARDINAL
hassl-3115	461	3	fernando	PERSON
hassl-3115	461	4	g. d.	PERSON
hassl-3115	461	5	abdel-meguid	PERSON
hassl-3115	461	6	a. m., & elder	PERSON
hassl-3115	461	7	r. j.	PERSON
hassl-3115	461	8	2010	DATE
hassl-3115	463	1	9(4	CARDINAL
hassl-3115	463	2	363–381.available	CARDINAL
hassl-3115	463	3	https://doi.org/10.1108/14757701011094571	CARDINAL
hassl-3115	463	4	fitriany	PERSON
hassl-3115	463	5	f.	PERSON
hassl-3115	463	6	utama, s., martani	ORG
hassl-3115	463	7	d., & rosietta, h. (	ORG
hassl-3115	463	8	2015	CARDINAL
hassl-3115	464	1	kap rotation	ORG
hassl-3115	464	2	indonesia	GPE
hassl-3115	465	1	17(1	CARDINAL
hassl-3115	466	1	giri	PERSON
hassl-3115	466	2	e. f.	PERSON
hassl-3115	466	3	2010	DATE
hassl-3115	467	1	indonesia	GPE
hassl-3115	469	1	godfrey	PERSON
hassl-3115	469	2	j.	PERSON
hassl-3115	469	3	2010	DATE
hassl-3115	470	1	7th	ORDINAL
hassl-3115	471	1	new york	GPE
hassl-3115	471	2	mcgraw hill	ORG
hassl-3115	472	1	hamid, a.	ORG
hassl-3115	472	2	2013	DATE
hassl-3115	473	1	kap	GPE
hassl-3115	473	2	kap size	ORG
hassl-3115	474	1	1(1	CARDINAL
hassl-3115	474	2	185–197	CARDINAL
hassl-3115	475	1	handoyo	PERSON
hassl-3115	475	2	s., & agustianingrum	ORG
hassl-3115	475	3	w.	PERSON
hassl-3115	475	4	2017	CARDINAL
hassl-3115	476	1	indonesian	NORP
hassl-3115	477	1	21(3	CARDINAL
hassl-3115	477	2	436–445.available	CARDINAL
hassl-3115	478	1	handoyo	PERSON
hassl-3115	478	2	s., & maulana	ORG
hassl-3115	478	3	e. d.	PERSON
hassl-3115	478	4	2019	DATE
hassl-3115	481	1	jurnal manajemen	ORG
hassl-3115	481	2	strategi bisnis	ORG
hassl-3115	481	3	dan kewirausahaan	PERSON
hassl-3115	481	4	13(2	CARDINAL
hassl-3115	481	5	s., & wardani	ORG
hassl-3115	481	6	w. k.	PERSON
hassl-3115	481	7	2020	DATE
hassl-3115	483	1	first	ORDINAL
hassl-3115	483	2	13	CARDINAL
hassl-3115	483	3	bali	GPE
hassl-3115	483	4	indonesia	GPE
hassl-3115	484	1	s., & kusumaningrum	ORG
hassl-3115	484	2	i. t.	PERSON
hassl-3115	484	3	2022	CARDINAL
hassl-3115	486	1	indonesia	GPE
hassl-3115	487	1	humanities	ORG
hassl-3115	487	2	social sciences letters	ORG
hassl-3115	487	3	https://doi.org/10.18488/73.v10i1.2227	ORG
hassl-3115	487	4	b.	PERSON
hassl-3115	487	5	2012	DATE
hassl-3115	489	1	journal of economics	ORG
hassl-3115	489	2	16(1	CARDINAL
hassl-3115	490	1	hasanah	PERSON
hassl-3115	490	2	a. n., & putri	PERSON
hassl-3115	490	3	m. s.	PERSON
hassl-3115	490	4	2018	DATE
hassl-3115	492	1	5(1	CARDINAL
hassl-3115	493	1	hasibuan	GPE
hassl-3115	493	2	m. s.	PERSON
hassl-3115	493	3	2009	DATE
hassl-3115	494	1	13th	ORDINAL
hassl-3115	495	1	jakarta	GPE
hassl-3115	496	1	havasi	GPE
hassl-3115	496	2	r., & darabi	ORG
hassl-3115	496	3	r.	NORP
hassl-3115	496	4	2016	DATE
hassl-3115	497	1	tehran stock exchange	ORG
hassl-3115	498	1	asian	NORP
hassl-3115	498	2	12(8	CARDINAL
hassl-3115	498	3	92-103.available	CARDINAL
hassl-3115	499	1	social sciences letters	ORG
hassl-3115	499	2	2022	CARDINAL
hassl-3115	499	3	463	CARDINAL
hassl-3115	499	4	481 479	CARDINAL
hassl-3115	499	5	2022	CARDINAL
hassl-3115	501	1	jackson	GPE
hassl-3115	501	2	a. b.	PERSON
hassl-3115	501	3	m., & roebuck	ORG
hassl-3115	501	4	2008	DATE
hassl-3115	503	1	23(5	CARDINAL
hassl-3115	504	1	jensen	PERSON
hassl-3115	504	2	m., & meckling	ORG
hassl-3115	504	3	w.	PERSON
hassl-3115	504	4	1976	DATE
hassl-3115	506	1	journal of financial economics	ORG
hassl-3115	506	2	3(4	CARDINAL
hassl-3115	506	3	https://doi.org/10.1016/0304-405x(76)90026-x	DATE
hassl-3115	506	4	miharjo	GPE
hassl-3115	506	5	s., & hartadi	ORG
hassl-3115	506	6	b.	PERSON
hassl-3115	506	7	2012	DATE
hassl-3115	508	1	mada international journal of business	ORG
hassl-3115	508	2	14(3	CARDINAL
hassl-3115	508	3	303	CARDINAL
hassl-3115	509	1	kautsar	PERSON
hassl-3115	509	2	m. a.	PERSON
hassl-3115	509	3	2016	DATE
hassl-3115	511	1	south east asia journal	LOC
hassl-3115	511	2	contemporary business, economics	ORG
hassl-3115	511	3	88	CARDINAL
hassl-3115	512	1	khasani	PERSON
hassl-3115	512	2	a. h.	PERSON
hassl-3115	512	3	amilin, a., & anwar	ORG
hassl-3115	512	4	2018	DATE
hassl-3115	514	1	journal of accounting & taxation research	ORG
hassl-3115	514	2	5(01	CARDINAL
hassl-3115	514	3	1-13	DATE
hassl-3115	515	1	knechel	PERSON
hassl-3115	515	2	w. r.	PERSON
hassl-3115	515	3	& pacheco	PERSON
hassl-3115	515	4	2007	DATE
hassl-3115	518	1	journal of practice &	ORG
hassl-3115	518	2	26(1	CARDINAL
hassl-3115	519	1	knechel	PERSON
hassl-3115	519	2	w. r., & vanstraelen	PERSON
hassl-3115	519	3	a.	PERSON
hassl-3115	519	4	2007	DATE
hassl-3115	521	1	journal of practice &	ORG
hassl-3115	521	2	26(1	CARDINAL
hassl-3115	522	1	kusumawati	GPE
hassl-3115	522	2	a.	PERSON
hassl-3115	522	3	2013	DATE
hassl-3115	523	1	5	CARDINAL
hassl-3115	524	1	feb	CARDINAL
hassl-3115	524	2	1(2	CARDINAL
hassl-3115	524	3	3	CARDINAL
hassl-3115	525	1	lim	PERSON
hassl-3115	525	2	c. y.	PERSON
hassl-3115	525	3	q.	PERSON
hassl-3115	525	4	2010	DATE
hassl-3115	528	1	923	CARDINAL
hassl-3115	529	1	g. j.	PERSON
hassl-3115	529	2	j. (	PERSON
hassl-3115	529	3	2006	DATE
hassl-3115	532	1	20(1	CARDINAL
hassl-3115	532	2	57-73.available	CARDINAL
hassl-3115	533	1	lugli	PERSON
hassl-3115	533	2	e., & bertacchini	ORG
hassl-3115	533	3	f.	PERSON
hassl-3115	533	4	2022	CARDINAL
hassl-3115	534	1	theitalian	NORP
hassl-3115	535	1	meditari accountancy	ORG
hassl-3115	536	1	maharani	PERSON
hassl-3115	536	2	d. e. y.,	PERSON
hassl-3115	536	3	n. n. a.	PERSON
hassl-3115	536	4	2019	DATE
hassl-3115	538	1	akunesa journal of accounting	ORG
hassl-3115	538	2	7(3	CARDINAL
hassl-3115	538	3	1-11	CARDINAL
hassl-3115	539	1	martani	ORG
hassl-3115	539	2	d.	NORP
hassl-3115	539	3	n. a.	PERSON
hassl-3115	539	4	fitriany	GPE
hassl-3115	539	5	f.	PERSON
hassl-3115	539	6	& yang	PERSON
hassl-3115	539	7	z.	PERSON
hassl-3115	539	8	2021	CARDINAL
hassl-3115	540	1	4	CARDINAL
hassl-3115	540	2	4	CARDINAL
hassl-3115	540	3	economics & finance	ORG
hassl-3115	540	4	9(1	CARDINAL
hassl-3115	540	5	z., & fallah	ORG
hassl-3115	540	6	r.	PERSON
hassl-3115	540	7	2021	CARDINAL
hassl-3115	542	1	1(3	CARDINAL
hassl-3115	543	1	c. o.	PERSON
hassl-3115	543	2	e., &	ORG
hassl-3115	543	3	2012	DATE
hassl-3115	545	1	european journal of business and management	ORG
hassl-3115	545	2	4(7	CARDINAL
hassl-3115	545	3	154–159.available	CARDINAL
hassl-3115	545	4	https://doi.org/10.2308/accr.2006.81.3.653	PERSON
hassl-3115	546	1	2008	DATE
hassl-3115	547	1	17	CARDINAL
hassl-3115	548	1	jakarta	GPE
hassl-3115	548	2	indonesia ministry of finance	ORG
hassl-3115	549	1	muliawan	PERSON
hassl-3115	549	2	e. k., & sujana	PERSON
hassl-3115	549	3	i. k.	PERSON
hassl-3115	549	4	2017	CARDINAL
hassl-3115	551	1	udayana university accounting e-journal	ORG
hassl-3115	551	2	21(1	CARDINAL
hassl-3115	551	3	534–561	CARDINAL
hassl-3115	552	1	myers	ORG
hassl-3115	552	2	j. n.	PERSON
hassl-3115	552	3	myers	GPE
hassl-3115	552	4	l. a., & omer	PERSON
hassl-3115	552	5	t. c.	GPE
hassl-3115	552	6	2003	DATE
hassl-3115	555	1	ngo	GPE
hassl-3115	555	2	h. t.	PERSON
hassl-3115	555	3	luu	ORG
hassl-3115	555	4	d. h., & truong	ORG
hassl-3115	555	5	2021	CARDINAL
hassl-3115	556	1	vietnam	GPE
hassl-3115	557	1	the journal of asian finance	ORG
hassl-3115	557	2	8(10	CARDINAL
hassl-3115	557	3	353	CARDINAL
hassl-3115	558	1	ningsih	GPE
hassl-3115	558	2	a. p. r. c.	PERSON
hassl-3115	558	3	p. d. s.	PERSON
hassl-3115	558	4	2013	DATE
hassl-3115	560	1	udayana university accounting e-journal	ORG
hassl-3115	560	2	4(1	CARDINAL
hassl-3115	560	3	92–109	CARDINAL
hassl-3115	561	1	social sciences letters	ORG
hassl-3115	561	2	2022	CARDINAL
hassl-3115	561	3	463	CARDINAL
hassl-3115	561	4	2022	CARDINAL
hassl-3115	563	1	nirmala, r. p. a., & cahyonowati	ORG
hassl-3115	563	2	n.	PERSON
hassl-3115	563	3	2013	DATE
hassl-3115	564	1	kap auditors	ORG
hassl-3115	564	2	yogyakarta	GPE
hassl-3115	565	1	diponegoro journal of accounting	ORG
hassl-3115	565	2	2(3	CARDINAL
hassl-3115	565	3	1–13	CARDINAL
hassl-3115	566	1	m. n. m.	PERSON
hassl-3115	566	2	m., ismail, z., & taha	PERSON
hassl-3115	566	3	2017	CARDINAL
hassl-3115	569	1	nugraha	GPE
hassl-3115	569	2	a. s.	PERSON
hassl-3115	569	3	s.	PERSON
hassl-3115	569	4	2012	DATE
hassl-3115	571	1	indonesian	NORP
hassl-3115	571	2	16(1	CARDINAL
hassl-3115	571	3	91	CARDINAL
hassl-3115	572	1	nugroho, l. (2018	ORG
hassl-3115	573	1	the indonesia stock exchange	ORG
hassl-3115	573	2	2014-2016	DATE
hassl-3115	574	1	journal of maneksi	ORG
hassl-3115	574	2	7(1	DATE
hassl-3115	574	3	55.available	CARDINAL
hassl-3115	574	4	https://doi.org/10.31959/jm.v7i1.89	PERSON
hassl-3115	574	5	i. p.	PERSON
hassl-3115	574	6	2011	DATE
hassl-3115	575	1	udayana university denpasar	ORG
hassl-3115	576	1	nurintiati	ORG
hassl-3115	576	2	a., & purwanto	ORG
hassl-3115	576	3	a.	PERSON
hassl-3115	576	4	2017	CARDINAL
hassl-3115	578	1	diponegoro journal of accounting	ORG
hassl-3115	578	2	6(1	CARDINAL
hassl-3115	578	3	100–112	CARDINAL
hassl-3115	578	4	oklivia, & marlinah	ORG
hassl-3115	578	5	2014	DATE
hassl-3115	580	1	el muhasaba: journal of accounting	ORG
hassl-3115	580	2	5(2	CARDINAL
hassl-3115	581	1	v. e.	PERSON
hassl-3115	581	2	j.	PERSON
hassl-3115	581	3	william f	PERSON
hassl-3115	581	4	j.	GPE
hassl-3115	581	5	john g.	PERSON
hassl-3115	581	6	2002	DATE
hassl-3115	583	1	journal of accounting research	ORG
hassl-3115	583	2	40(3	CARDINAL
hassl-3115	584	1	panjaitan	GPE
hassl-3115	584	2	c. m.	PERSON
hassl-3115	584	3	2014	DATE
hassl-3115	586	1	diponegoro journal of accounting	ORG
hassl-3115	586	2	3(3	CARDINAL
hassl-3115	586	3	1–12	CARDINAL
hassl-3115	587	1	n. k. a.	PERSON
hassl-3115	587	2	n. m. y.	PERSON
hassl-3115	587	3	2015	CARDINAL
hassl-3115	589	1	udayana university accounting e-journal	ORG
hassl-3115	589	2	13(1	CARDINAL
hassl-3115	589	3	142–156	CARDINAL
hassl-3115	590	1	r., & baridwan	ORG
hassl-3115	590	2	2020	DATE
hassl-3115	591	1	timor leste	GPE
hassl-3115	592	1	prasita	NORP
hassl-3115	592	2	a., & adi	ORG
hassl-3115	592	3	p. h.	PERSON
hassl-3115	592	4	2007	DATE
hassl-3115	594	1	journal of economics and business	ORG
hassl-3115	594	2	13(1	CARDINAL
hassl-3115	594	3	54	CARDINAL
hassl-3115	595	1	primadita	ORG
hassl-3115	595	2	i.	PERSON
hassl-3115	595	3	fitriany	GPE
hassl-3115	595	4	f., & kiantara	ORG
hassl-3115	595	5	r. f.	PERSON
hassl-3115	595	6	2021	CARDINAL
hassl-3115	596	1	16.6	CARDINAL
hassl-3115	598	1	rahmi	PERSON
hassl-3115	598	2	setiawan	PERSON
hassl-3115	598	3	evelyn	PERSON
hassl-3115	598	4	j., & utami	ORG
hassl-3115	598	5	2019	DATE
hassl-3115	600	1	jimea	PERSON
hassl-3115	600	2	3(3	CARDINAL
hassl-3115	600	3	l. y., & agoes	PERSON
hassl-3115	600	4	s.	PERSON
hassl-3115	600	5	2014	DATE
hassl-3115	601	1	indonesia	GPE
hassl-3115	602	1	324–331.available	CARDINAL
hassl-3115	602	2	a.	PERSON
hassl-3115	602	3	2020	DATE
hassl-3115	604	1	semarang	GPE
hassl-3115	604	2	9(2	CARDINAL
hassl-3115	604	3	73–80	CARDINAL
hassl-3115	604	4	rinanda	ORG
hassl-3115	604	5	n., & nurbatiti, a. (2018	ORG
hassl-3115	605	1	the indonesia stock exchange	ORG
hassl-3115	606	1	5(2	CARDINAL
hassl-3115	606	2	2108–2116	CARDINAL
hassl-3115	606	3	y. n. p.,	PERSON
hassl-3115	606	4	& achmad	PERSON
hassl-3115	606	5	t.	PERSON
hassl-3115	606	6	2019	DATE
hassl-3115	607	1	semarang kap	GPE
hassl-3115	608	1	diponegoro journal of accounting	ORG
hassl-3115	608	2	8(4	CARDINAL
hassl-3115	608	3	1–10	CARDINAL
hassl-3115	609	1	humanities	ORG
hassl-3115	609	2	social sciences letters	ORG
hassl-3115	609	3	2022	CARDINAL
hassl-3115	609	4	463	CARDINAL
hassl-3115	609	5	481 481	CARDINAL
hassl-3115	610	1	2022	CARDINAL
hassl-3115	612	1	saputra	NORP
hassl-3115	612	2	p. e.	PERSON
hassl-3115	612	3	susan, l., & nurbaiti	PERSON
hassl-3115	612	4	a.	PERSON
hassl-3115	612	5	2016	CARDINAL
hassl-3115	614	1	3(3	CARDINAL
hassl-3115	614	2	3298–3307	CARDINAL
hassl-3115	616	1	2011	DATE
hassl-3115	618	1	journal of business and accounting	ORG
hassl-3115	618	2	13(1	CARDINAL
hassl-3115	618	3	39–56	CARDINAL
hassl-3115	619	1	setiawan	PERSON
hassl-3115	619	2	l., & fitriany	ORG
hassl-3115	619	3	f.	PERSON
hassl-3115	619	4	2011	DATE
hassl-3115	621	1	indonesian	NORP
hassl-3115	621	2	8(1	CARDINAL
hassl-3115	621	3	36	CARDINAL
hassl-3115	622	1	siagian	ORG
hassl-3115	622	2	o., & meutia	ORG
hassl-3115	622	3	i.	PERSON
hassl-3115	622	4	2016	DATE
hassl-3115	623	1	sumatra province	GPE
hassl-3115	624	1	10(1	CARDINAL
hassl-3115	624	2	55–78	CARDINAL
hassl-3115	624	3	siregar	GPE
hassl-3115	624	4	s. v. n., & utama	PERSON
hassl-3115	624	5	2006	DATE
hassl-3115	626	1	the indonesian journal of accounting research	ORG
hassl-3115	626	2	9(3	CARDINAL
hassl-3115	626	3	1-15	CARDINAL
hassl-3115	626	4	d. m.	PERSON
hassl-3115	626	5	2018	DATE
hassl-3115	628	1	scientific journal	ORG
hassl-3115	628	2	2(3	CARDINAL
hassl-3115	628	3	1–13	DATE
hassl-3115	628	4	siregar	GPE
hassl-3115	628	5	d. l.	PERSON
hassl-3115	628	6	2020	DATE
hassl-3115	629	1	the indonesia stock exchange	ORG
hassl-3115	630	1	emba journal: journal of economic research	ORG
hassl-3115	630	2	8(1	CARDINAL
hassl-3115	630	3	637–646	CARDINAL
hassl-3115	631	1	2003	DATE
hassl-3115	633	1	the vi surabaya national accounting	ORG
hassl-3115	634	1	suciana	PERSON
hassl-3115	634	2	m. f., & setiawan	PERSON
hassl-3115	634	3	m. a.	PERSON
hassl-3115	634	4	2018	DATE
hassl-3115	636	1	6(1	CARDINAL
hassl-3115	636	2	1159-1172	DATE
hassl-3115	638	1	2012	DATE
hassl-3115	640	1	padjadjaran university	ORG
hassl-3115	640	2	bandung	GPE
hassl-3115	642	1	svanberg	PERSON
hassl-3115	642	2	j., & öhman	ORG
hassl-3115	642	3	2016	CARDINAL
hassl-3115	644	1	12(2	DATE
hassl-3115	644	2	tresnawaty	PERSON
hassl-3115	644	3	n., & kurniansyah	ORG
hassl-3115	644	4	2018	DATE
hassl-3115	646	1	1(3	CARDINAL
hassl-3115	647	1	werastuti	GPE
hassl-3115	647	2	d. n. s.	PERSON
hassl-3115	647	3	2013	DATE
hassl-3115	649	1	2(1	CARDINAL
hassl-3115	650	1	wicaksono	PERSON
hassl-3115	650	2	a. t.	PERSON
hassl-3115	650	3	a.	PERSON
hassl-3115	650	4	2021	CARDINAL
hassl-3115	651	1	kap rotation	PERSON
hassl-3115	651	2	kap size	ORG
hassl-3115	652	1	diponegoro journal of accounting	ORG
hassl-3115	652	2	10(2	DATE
hassl-3115	652	3	1–15	CARDINAL
hassl-3115	654	1	2002	DATE
hassl-3115	656	1	jakarta	GPE
hassl-3115	657	1	yolanda	ORG
hassl-3115	657	2	s.	PERSON
hassl-3115	657	3	f. i.	PERSON
hassl-3115	657	4	& halmawati	ORG
hassl-3115	657	5	2019	DATE
hassl-3115	659	1	1(2	CARDINAL
hassl-3115	659	2	543–555.available	CARDINAL
hassl-3115	659	3	d. r. p.	NORP
hassl-3115	659	4	s.	PERSON
hassl-3115	659	5	2015	DATE
hassl-3115	660	1	bandung area	GPE
hassl-3115	661	1	2(2	CARDINAL
hassl-3115	661	2	1800–1807	CARDINAL
hassl-3115	661	3	social sciences letters	ORG