id sid eid entity type ijtc-1195 1 1 the illomata international journal of management ilomata international journal of tax & accounting p-issn ORG ijtc-1195 1 2 2714-9838 CARDINAL ijtc-1195 1 3 2714-9846 CARDINAL ijtc-1195 1 4 5 CARDINAL ijtc-1195 1 5 2 CARDINAL ijtc-1195 1 6 april 2024 DATE ijtc-1195 2 1 535 CARDINAL ijtc-1195 2 2 ilomata international journal of tax & accounting ORG ijtc-1195 2 3 aisyah putri ramadhanty1 PERSON ijtc-1195 2 4 septiani2 12universitas LAW ijtc-1195 3 1 swadaya gunung jati PERSON ijtc-1195 3 2 indonesian NORP ijtc-1195 3 3 march 9, 2024 DATE ijtc-1195 3 4 april 20, 2024 DATE ijtc-1195 3 5 april 30 DATE ijtc-1195 3 6 2024 CARDINAL ijtc-1195 4 1 septiani PERSON ijtc-1195 4 2 2024 CARDINAL ijtc-1195 6 1 ilomata international journal of tax and accounting ORG ijtc-1195 6 2 5(2 CARDINAL ijtc-1195 6 3 535 CARDINAL ijtc-1195 7 1 the years DATE ijtc-1195 9 1 two CARDINAL ijtc-1195 10 1 128 CARDINAL ijtc-1195 10 2 20222023 DATE ijtc-1195 14 1 beneish m PERSON ijtc-1195 14 2 hexagon ORG ijtc-1195 14 3 4.0 CARDINAL ijtc-1195 19 1 luty PERSON ijtc-1195 19 2 2022 CARDINAL ijtc-1195 19 3 2017 DATE ijtc-1195 20 1 acfe PERSON ijtc-1195 20 2 2022 CARDINAL ijtc-1195 23 1 536 CARDINAL ijtc-1195 23 2 ilomata international journal of tax & accounting ORG ijtc-1195 24 1 the past few years DATE ijtc-1195 24 2 two CARDINAL ijtc-1195 25 1 two CARDINAL ijtc-1195 26 1 2021-2022 CARDINAL ijtc-1195 27 1 2021–2022 CARDINAL ijtc-1195 27 2 123.51 trillion CARDINAL ijtc-1195 28 1 2022 CARDINAL ijtc-1195 28 2 97 CARDINAL ijtc-1195 28 3 619 CARDINAL ijtc-1195 28 4 62 CARDINAL ijtc-1195 29 1 asia-pacific LOC ijtc-1195 29 2 2022 CARDINAL ijtc-1195 29 3 acfe PERSON ijtc-1195 29 4 2022 CARDINAL ijtc-1195 29 5 indonesia GPE ijtc-1195 29 6 fourth ORDINAL ijtc-1195 29 7 23 CARDINAL ijtc-1195 30 1 indonesia GPE ijtc-1195 30 2 64% PERCENT ijtc-1195 30 3 28.9% PERCENT ijtc-1195 30 4 6.7% PERCENT ijtc-1195 31 1 22.78 trillion CARDINAL ijtc-1195 31 2 16.81 trillion CARDINAL ijtc-1195 31 3 ppatk GPE ijtc-1195 31 4 106 trillion CARDINAL ijtc-1195 32 1 the century DATE ijtc-1195 33 1 the century DATE ijtc-1195 33 2 6.7 trillion CARDINAL ijtc-1195 33 3 jiwasraya PERSON ijtc-1195 33 4 22 trillion CARDINAL ijtc-1195 33 5 apbn ORG ijtc-1195 35 1 20202023 DATE ijtc-1195 36 1 jensen PERSON ijtc-1195 36 2 1976 DATE ijtc-1195 36 3 two CARDINAL ijtc-1195 38 1 1989 DATE ijtc-1195 38 2 two CARDINAL ijtc-1195 39 1 two CARDINAL ijtc-1195 40 1 two CARDINAL ijtc-1195 42 1 behavior.(bendickson dkk ORG ijtc-1195 42 2 2016 DATE ijtc-1195 43 1 septiani 537 PERSON ijtc-1195 43 2 ilomata international journal of tax & accounting ORG ijtc-1195 43 3 240 CARDINAL ijtc-1195 43 4 one CARDINAL ijtc-1195 43 5 third ORDINAL ijtc-1195 44 1 indonesia GPE ijtc-1195 46 1 s.c.c.o.r.e PRODUCT ijtc-1195 46 2 n.d. GPE ijtc-1195 47 1 acfe (association of certified ORG ijtc-1195 48 1 three CARDINAL ijtc-1195 49 1 2019 DATE ijtc-1195 50 1 s.c.c.o.r.e PERSON ijtc-1195 52 1 activities.(vousinas PERSON ijtc-1195 52 2 2019 DATE ijtc-1195 52 3 1 CARDINAL ijtc-1195 54 1 apriliana & agustina ORG ijtc-1195 54 2 2017 DATE ijtc-1195 54 3 wicaksono & suryandari ORG ijtc-1195 54 4 2021 CARDINAL ijtc-1195 55 1 jensen PERSON ijtc-1195 55 2 1976 DATE ijtc-1195 56 1 538 CARDINAL ijtc-1195 56 2 ilomata international journal of tax & accounting ORG ijtc-1195 63 1 2021 CARDINAL ijtc-1195 66 1 2023 CARDINAL ijtc-1195 66 2 𝑁𝑒𝑑 π‘ƒπ‘Ÿπ‘œπ‘“π‘–π‘‘ PERSON ijtc-1195 66 3 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE ijtc-1195 72 1 wright 2009 PERSON ijtc-1195 73 1 company.(fitriyah & novita ORG ijtc-1195 73 2 2021 DATE ijtc-1195 76 1 fraud.(fatkhurrizqi & nahar ORG ijtc-1195 76 2 2021 DATE ijtc-1195 77 1 third ORDINAL ijtc-1195 78 1 539 CARDINAL ijtc-1195 78 2 ilomata international journal of tax & accounting ORG ijtc-1195 79 1 2023 CARDINAL ijtc-1195 80 1 𝐿𝐸𝑉 ORG ijtc-1195 81 1 π‘‡π‘œπ‘‘π‘Žπ‘™ 𝐷𝑒𝑏𝑑 PERSON ijtc-1195 81 2 π‘‡π‘œπ‘‘π‘Žπ‘™ PERSON ijtc-1195 86 1 2022 CARDINAL ijtc-1195 90 1 2022 CARDINAL ijtc-1195 92 1 2021 DATE ijtc-1195 93 1 fraud.(wilantari & ariyanto ORG ijtc-1195 93 2 2023 CARDINAL ijtc-1195 94 1 𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑑 π΅π‘œπ‘Žπ‘Ÿπ‘‘ PERSON ijtc-1195 94 2 πΆπ‘œπ‘šπ‘šπ‘–π‘ π‘ π‘–π‘œπ‘›π‘’π‘Ÿπ‘  π‘‡π‘œπ‘‘π‘Žπ‘™ PERSON ijtc-1195 94 3 πΆπ‘œπ‘šπ‘šπ‘–π‘ π‘ π‘–π‘œπ‘›π‘’π‘Ÿπ‘  PERSON ijtc-1195 94 4 2012 DATE ijtc-1195 97 1 christian & visakha ORG ijtc-1195 97 2 2021 DATE ijtc-1195 99 1 540 CARDINAL ijtc-1195 99 2 ilomata international journal of tax & accounting ORG ijtc-1195 99 3 albrecht ORG ijtc-1195 100 1 one CARDINAL ijtc-1195 101 1 2017 DATE ijtc-1195 103 1 2022 CARDINAL ijtc-1195 105 1 good.(agustin NORP ijtc-1195 105 2 2022 CARDINAL ijtc-1195 106 1 πΆπ‘Žπ‘ β„Žπ‘“π‘™π‘œπ‘€ DATE ijtc-1195 106 2 π‘‚π‘π‘’π‘Ÿπ‘Žπ‘‘π‘–π‘›π‘” GPE ijtc-1195 106 3 𝐴𝑐𝑑𝑖𝑣𝑖𝑑𝑖𝑒𝑠 PERSON ijtc-1195 106 4 π‘‡π‘œπ‘‘π‘Žπ‘™ PERSON ijtc-1195 107 1 billions of dollars MONEY ijtc-1195 109 1 one CARDINAL ijtc-1195 112 1 leads(suryakusuma & stephanus ORG ijtc-1195 112 2 2023 CARDINAL ijtc-1195 112 3 six years DATE ijtc-1195 114 1 wolfe & hermanson ORG ijtc-1195 114 2 2004 DATE ijtc-1195 117 1 wang et al. PERSON ijtc-1195 117 2 2017 DATE ijtc-1195 118 1 h6 ORG ijtc-1195 118 2 freud ORG ijtc-1195 121 1 e. stotland PERSON ijtc-1195 121 2 1977 DATE ijtc-1195 122 1 541 CARDINAL ijtc-1195 122 2 ilomata international journal of tax & accounting ORG ijtc-1195 122 3 achmad PERSON ijtc-1195 122 4 2022 CARDINAL ijtc-1195 123 1 lionardi & ORG ijtc-1195 123 2 n.d. GPE ijtc-1195 126 1 2020 DATE ijtc-1195 127 1 two CARDINAL ijtc-1195 127 2 third ORDINAL ijtc-1195 130 1 vousinas PERSON ijtc-1195 130 2 2019 DATE ijtc-1195 130 3 sari & nugroho 2020 ORG ijtc-1195 130 4 2020 DATE ijtc-1195 132 1 sagala & siagian ORG ijtc-1195 132 2 2021 DATE ijtc-1195 134 1 permata sari & ORG ijtc-1195 134 2 nugroho, ORG ijtc-1195 134 3 n.d. GPE ijtc-1195 135 1 annual DATE ijtc-1195 139 1 spss ORG ijtc-1195 139 2 22 CARDINAL ijtc-1195 141 1 the indonesia stock exchange ORG ijtc-1195 141 2 2022 CARDINAL ijtc-1195 141 3 2023 CARDINAL ijtc-1195 143 1 2019 DATE ijtc-1195 145 1 annual DATE ijtc-1195 145 2 542 CARDINAL ijtc-1195 145 3 ilomata international journal of tax & accounting ORG ijtc-1195 145 4 the indonesian stock exchange ORG ijtc-1195 145 5 2022 CARDINAL ijtc-1195 147 1 2024 CARDINAL ijtc-1195 152 1 alfarago & mabrur DATE ijtc-1195 152 2 2022 CARDINAL ijtc-1195 153 1 + 0.92 CARDINAL ijtc-1195 153 2 0.404 βˆ— QUANTITY ijtc-1195 153 3 𝐴𝑄𝐼 ORG ijtc-1195 154 1 𝑆𝐺𝐼 ORG ijtc-1195 154 2 0.172 βˆ— CARDINAL ijtc-1195 154 3 𝑆𝐺𝐴𝐼 ORG ijtc-1195 154 4 4.679 βˆ— 𝑇𝐴𝑇𝐴 QUANTITY ijtc-1195 154 5 0.327 βˆ— 𝐿𝑉𝐺𝐼. QUANTITY ijtc-1195 154 6 1 CARDINAL ijtc-1195 154 7 days DATE ijtc-1195 155 1 the first year DATE ijtc-1195 155 2 the second year DATE ijtc-1195 156 1 two consecutive years DATE ijtc-1195 157 1 beneish NORP ijtc-1195 157 2 n.d. GPE ijtc-1195 159 1 π‘…π‘’π‘π‘’π‘–π‘£π‘Žπ‘π‘™π‘’π‘‘ /π‘†π‘Žπ‘™π‘’π‘ π‘‘ π‘…π‘’π‘π‘’π‘–π‘£π‘Žπ‘π‘™π‘’π‘‘βˆ’1 PERSON ijtc-1195 159 2 1 CARDINAL ijtc-1195 160 1 105 CARDINAL ijtc-1195 160 2 2022-2023 CARDINAL ijtc-1195 160 3 8) CARDINAL ijtc-1195 160 4 annual DATE ijtc-1195 160 5 2022-2023 CARDINAL ijtc-1195 160 6 33 CARDINAL ijtc-1195 160 7 64 CARDINAL ijtc-1195 160 8 2022-2023 CARDINAL ijtc-1195 160 9 2 CARDINAL ijtc-1195 160 10 64 CARDINAL ijtc-1195 160 11 2 CARDINAL ijtc-1195 160 12 128 CARDINAL ijtc-1195 160 13 128 CARDINAL ijtc-1195 160 14 543 CARDINAL ijtc-1195 160 15 ilomata international journal of tax & accounting ORG ijtc-1195 161 1 2 CARDINAL ijtc-1195 161 2 year t DATE ijtc-1195 161 3 year DATE ijtc-1195 162 1 beneish NORP ijtc-1195 162 2 n.d. GPE ijtc-1195 162 3 𝐺𝑀𝐼 ORG ijtc-1195 162 4 π‘†π‘Žπ‘™π‘’π‘  PERSON ijtc-1195 162 5 πΊπ‘œπ‘œπ‘‘ π‘†π‘œπ‘™π‘‘π‘‘βˆ’1)/π‘†π‘Žπ‘™π‘’π‘  π‘‘βˆ’1 PERSON ijtc-1195 162 6 π‘†π‘Žπ‘™π‘’π‘  PERSON ijtc-1195 162 7 3 CARDINAL ijtc-1195 162 8 aqi ORG ijtc-1195 164 1 aqi ORG ijtc-1195 164 2 beneish NORP ijtc-1195 164 3 n.d. GPE ijtc-1195 165 1 1 CARDINAL ijtc-1195 165 2 πΆπ‘’π‘Ÿπ‘Ÿπ‘’π‘›π‘‘ WORK_OF_ART ijtc-1195 165 3 4 CARDINAL ijtc-1195 165 4 sgi ORG ijtc-1195 165 5 sgi ORG ijtc-1195 165 6 between the current year's DATE ijtc-1195 165 7 the previous year's DATE ijtc-1195 166 1 sgi ORG ijtc-1195 166 2 beneish NORP ijtc-1195 166 3 n.d. GPE ijtc-1195 167 1 𝑆𝐺𝐼 ORG ijtc-1195 167 2 π‘†π‘Žπ‘™π‘’π‘  PERSON ijtc-1195 167 3 5 CARDINAL ijtc-1195 167 4 the previous year DATE ijtc-1195 167 5 the current year DATE ijtc-1195 168 1 beneish NORP ijtc-1195 168 2 n.d. GPE ijtc-1195 168 3 π·π‘’π‘π‘Ÿπ‘’π‘π‘–π‘Žπ‘‘π‘–π‘œπ‘› π‘‘βˆ’1 ORG ijtc-1195 168 4 π·π‘’π‘π‘Ÿπ‘’π‘π‘–π‘Žπ‘‘π‘–π‘œπ‘› ORG ijtc-1195 168 5 π·π‘’π‘π‘Ÿπ‘’π‘π‘–π‘Žπ‘‘π‘–π‘œπ‘› ORG ijtc-1195 168 6 6 CARDINAL ijtc-1195 169 1 the current year DATE ijtc-1195 169 2 the previous year DATE ijtc-1195 170 1 beneish NORP ijtc-1195 170 2 n.d. GPE ijtc-1195 170 3 𝑆𝐺𝐴𝐼 ORG ijtc-1195 170 4 π‘†π‘Žπ‘™π‘’π‘  PERSON ijtc-1195 170 5 πΊπ‘’π‘›π‘’π‘Ÿπ‘Žπ‘™ π‘Žπ‘›π‘‘ π΄π‘‘π‘š. 𝐸π‘₯𝑝𝑒𝑛𝑠𝑒𝑑𝑑 /π‘†π‘Žπ‘™π‘’π‘  𝑑 π‘†π‘Žπ‘™π‘’π‘  ORG ijtc-1195 170 6 πΊπ‘’π‘›π‘’π‘Ÿπ‘Žπ‘™ π‘Žπ‘›π‘‘ π΄π‘‘π‘š. ORG ijtc-1195 170 7 /π‘†π‘Žπ‘™π‘’π‘  π‘‘βˆ’1 ORG ijtc-1195 170 8 7 CARDINAL ijtc-1195 170 9 prior years DATE ijtc-1195 171 1 beneish NORP ijtc-1195 171 2 n.d. GPE ijtc-1195 171 3 544 CARDINAL ijtc-1195 171 4 ilomata international journal of tax & accounting ORG ijtc-1195 171 5 𝐿𝑇𝐷 ORG ijtc-1195 171 6 + πΆπ‘’π‘Ÿπ‘Ÿπ‘’π‘›π‘‘ πΏπ‘–π‘Žπ‘π‘–π‘™π‘–π‘‘π‘¦π‘‘ PERSON ijtc-1195 172 1 𝐴𝑠𝑠𝑒𝑑𝑠𝑑 PERSON ijtc-1195 172 2 𝐿𝑇𝐷 ORG ijtc-1195 172 3 + πΆπ‘’π‘Ÿπ‘Ÿπ‘’π‘›π‘‘ πΏπ‘–π‘Žπ‘π‘–π‘™π‘–π‘‘π‘¦π‘‘βˆ’1 PERSON ijtc-1195 172 4 8 CARDINAL ijtc-1195 172 5 tata ORG ijtc-1195 173 1 beneish NORP ijtc-1195 173 2 n.d. GPE ijtc-1195 175 1 π‘‚π‘π‘’π‘Ÿπ‘Žπ‘‘π‘–π‘œπ‘›π‘‘ CARDINAL ijtc-1195 175 2 πΆπ‘Žπ‘ β„Ž ORG ijtc-1195 175 3 π‘‚π‘π‘’π‘Ÿπ‘Žπ‘‘π‘–π‘œπ‘›π‘‘ π‘‡π‘œπ‘‘π‘Žπ‘™ 𝐴𝑠𝑠𝑒𝑑𝑠 PERSON ijtc-1195 175 4 2 CARDINAL ijtc-1195 175 5 2024 CARDINAL ijtc-1195 175 6 skala GPE ijtc-1195 175 7 𝑁𝑒𝑑 π‘ƒπ‘Ÿπ‘œπ‘“π‘–π‘‘ PERSON ijtc-1195 175 8 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE ijtc-1195 175 9 third ORDINAL ijtc-1195 175 10 𝐿𝐸𝑉 ORG ijtc-1195 176 1 π‘‡π‘œπ‘‘π‘Žπ‘™ 𝐷𝑒𝑏𝑑 PERSON ijtc-1195 176 2 π‘‡π‘œπ‘‘π‘Žπ‘™ PERSON ijtc-1195 176 3 ininfluenceiv e monitoring ininfluenceive ness ORG ijtc-1195 177 1 𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑑 π΅π‘œπ‘Žπ‘Ÿπ‘‘ PERSON ijtc-1195 177 2 πΆπ‘œπ‘šπ‘šπ‘–π‘ π‘ π‘–π‘œπ‘›π‘’π‘Ÿπ‘  π‘‡π‘œπ‘‘π‘Žπ‘™ PERSON ijtc-1195 177 3 πΆπ‘œπ‘šπ‘šπ‘–π‘ π‘ π‘–π‘œπ‘›π‘’π‘Ÿπ‘  PERSON ijtc-1195 177 4 πΆπ‘Žπ‘ β„Žπ‘“π‘™π‘œπ‘€ DATE ijtc-1195 177 5 π‘‚π‘π‘’π‘Ÿπ‘Žπ‘‘π‘–π‘›π‘” GPE ijtc-1195 177 6 𝐴𝑐𝑑𝑖𝑣𝑖𝑑𝑖𝑒𝑠 PERSON ijtc-1195 177 7 π‘‡π‘œπ‘‘π‘Žπ‘™ PERSON ijtc-1195 177 8 1 CARDINAL ijtc-1195 177 9 6 CARDINAL ijtc-1195 177 10 0 CARDINAL ijtc-1195 178 1 annual DATE ijtc-1195 179 1 1 CARDINAL ijtc-1195 179 2 2022-2023 CARDINAL ijtc-1195 179 3 0 CARDINAL ijtc-1195 180 1 ilomata international journal of tax & accounting ORG ijtc-1195 180 2 2024 CARDINAL ijtc-1195 180 3 0.57 CARDINAL ijtc-1195 183 1 0.1757 CARDINAL ijtc-1195 183 2 17.57% PERCENT ijtc-1195 184 1 0.5911 CARDINAL ijtc-1195 185 1 59% PERCENT ijtc-1195 186 1 0.4951 CARDINAL ijtc-1195 187 1 around 50% PERCENT ijtc-1195 188 1 0.0463 CARDINAL ijtc-1195 189 1 0.34 CARDINAL ijtc-1195 191 1 annual DATE ijtc-1195 191 2 1.94 CARDINAL ijtc-1195 192 1 0.17 CARDINAL ijtc-1195 195 1 3 CARDINAL ijtc-1195 196 1 128 1,22 , DATE ijtc-1195 196 2 01 1,22 DATE ijtc-1195 196 3 1757 CARDINAL ijtc-1195 196 4 19458 DATE ijtc-1195 196 5 128 1,67 DATE ijtc-1195 196 6 01 1,68 ,5911 DATE ijtc-1195 196 7 26743 DATE ijtc-1195 196 8 128 DATE ijtc-1195 196 9 67 DATE ijtc-1195 196 10 33 1,00 CARDINAL ijtc-1195 196 11 4951 DATE ijtc-1195 196 12 12178 DATE ijtc-1195 196 13 128 CARDINAL ijtc-1195 196 14 96 CARDINAL ijtc-1195 196 15 62 ,0463 DATE ijtc-1195 196 16 10755 DATE ijtc-1195 196 17 128 CARDINAL ijtc-1195 196 18 4 ,34 DATE ijtc-1195 196 19 581 CARDINAL ijtc-1195 196 20 128 CARDINAL ijtc-1195 196 21 3 1,94 DATE ijtc-1195 196 22 830 CARDINAL ijtc-1195 196 23 128 CARDINAL ijtc-1195 196 24 1 ,17 DATE ijtc-1195 196 25 379 CARDINAL ijtc-1195 196 26 128 CARDINAL ijtc-1195 196 27 1 ,57 DATE ijtc-1195 196 28 497 CARDINAL ijtc-1195 196 29 128 CARDINAL ijtc-1195 196 30 4 CARDINAL ijtc-1195 196 31 0 CARDINAL ijtc-1195 197 1 174,906 CARDINAL ijtc-1195 197 2 1 CARDINAL ijtc-1195 197 3 125,145 CARDINAL ijtc-1195 197 4 2024 CARDINAL ijtc-1195 197 5 546 CARDINAL ijtc-1195 197 6 ilomata international journal of tax & accounting ORG ijtc-1195 197 7 4 CARDINAL ijtc-1195 197 8 0 CARDINAL ijtc-1195 197 9 174.906 CARDINAL ijtc-1195 197 10 1 CARDINAL ijtc-1195 197 11 125.145 CARDINAL ijtc-1195 199 1 5 CARDINAL ijtc-1195 199 2 0.243 CARDINAL ijtc-1195 199 3 0.05 CARDINAL ijtc-1195 201 1 6 CARDINAL ijtc-1195 201 2 0.432 CARDINAL ijtc-1195 202 1 43.2% PERCENT ijtc-1195 203 1 56.8% PERCENT ijtc-1195 204 1 7 CARDINAL ijtc-1195 204 2 1 CARDINAL ijtc-1195 204 3 43 12 78,2 DATE ijtc-1195 204 4 18 55 CARDINAL ijtc-1195 204 5 75,3 CARDINAL ijtc-1195 204 6 2024 CARDINAL ijtc-1195 204 7 75.3% PERCENT ijtc-1195 205 1 55 CARDINAL ijtc-1195 205 2 67 CARDINAL ijtc-1195 206 1 78.2% PERCENT ijtc-1195 207 1 43 CARDINAL ijtc-1195 207 2 61 CARDINAL ijtc-1195 208 1 76.6% PERCENT ijtc-1195 209 1 5 CARDINAL ijtc-1195 209 2 lemeshow PERSON ijtc-1195 209 3 chi-square PERSON ijtc-1195 209 4 1 10,328 8 CARDINAL ijtc-1195 209 5 243 CARDINAL ijtc-1195 209 6 2024 CARDINAL ijtc-1195 209 7 6 CARDINAL ijtc-1195 209 8 1 CARDINAL ijtc-1195 209 9 432 CARDINAL ijtc-1195 209 10 2024 CARDINAL ijtc-1195 209 11 septiani 547 PERSON ijtc-1195 209 12 ilomata international journal of tax & accounting ORG ijtc-1195 209 13 100% PERCENT ijtc-1195 210 1 7 CARDINAL ijtc-1195 210 2 49.761 CARDINAL ijtc-1195 211 1 0.000 CARDINAL ijtc-1195 211 2 0.05 CARDINAL ijtc-1195 213 1 2022–2023 CARDINAL ijtc-1195 217 1 first ORDINAL ijtc-1195 217 2 17.57% PERCENT ijtc-1195 220 1 8 CARDINAL ijtc-1195 221 1 1 CARDINAL ijtc-1195 221 2 49,761 CARDINAL ijtc-1195 221 3 000 CARDINAL ijtc-1195 221 4 49,761 CARDINAL ijtc-1195 221 5 000 CARDINAL ijtc-1195 221 6 000 CARDINAL ijtc-1195 221 7 2024 CARDINAL ijtc-1195 221 8 9 CARDINAL ijtc-1195 221 9 wald PERSON ijtc-1195 222 1 1a CARDINAL ijtc-1195 223 1 1,146 CARDINAL ijtc-1195 223 2 628 1 DATE ijtc-1195 223 3 428 CARDINAL ijtc-1195 223 4 403 CARDINAL ijtc-1195 223 5 881 CARDINAL ijtc-1195 223 6 001 1 DATE ijtc-1195 223 7 978 CARDINAL ijtc-1195 223 8 976 CARDINAL ijtc-1195 223 9 1,031 CARDINAL ijtc-1195 223 10 289 1 CARDINAL ijtc-1195 223 11 591 CARDINAL ijtc-1195 223 12 22,446 CARDINAL ijtc-1195 223 13 4,706 CARDINAL ijtc-1195 223 14 000 5599447694,710 CARDINAL ijtc-1195 223 15 405 CARDINAL ijtc-1195 223 16 420 CARDINAL ijtc-1195 223 17 929 1 CARDINAL ijtc-1195 223 18 335 1,499 CARDINAL ijtc-1195 223 19 144 CARDINAL ijtc-1195 223 20 271 CARDINAL ijtc-1195 223 21 284 1 CARDINAL ijtc-1195 223 22 594 1,155 CARDINAL ijtc-1195 223 23 600 CARDINAL ijtc-1195 223 24 230 CARDINAL ijtc-1195 223 25 487 CARDINAL ijtc-1195 223 26 1,207 CARDINAL ijtc-1195 223 27 697 1 DATE ijtc-1195 223 28 404 CARDINAL ijtc-1195 223 29 365 CARDINAL ijtc-1195 223 30 2024 CARDINAL ijtc-1195 223 31 548 CARDINAL ijtc-1195 223 32 ilomata international journal of tax & accounting ORG ijtc-1195 224 1 second ORDINAL ijtc-1195 224 2 sholikatun & makaryanawati ORG ijtc-1195 224 3 2023 CARDINAL ijtc-1195 225 1 annual DATE ijtc-1195 225 2 one CARDINAL ijtc-1195 226 1 2022 CARDINAL ijtc-1195 226 2 2023 CARDINAL ijtc-1195 234 1 2022 CARDINAL ijtc-1195 235 1 nearly 50% PERCENT ijtc-1195 237 1 33 CARDINAL ijtc-1195 237 2 at least 30% PERCENT ijtc-1195 241 1 2022 CARDINAL ijtc-1195 242 1 achmad PERSON ijtc-1195 242 2 2022 CARDINAL ijtc-1195 243 1 549 CARDINAL ijtc-1195 243 2 ilomata international journal of tax & accounting ORG ijtc-1195 243 3 2022 CARDINAL ijtc-1195 243 4 2023 CARDINAL ijtc-1195 251 1 dechow dan skinner PERSON ijtc-1195 251 2 2000 DATE ijtc-1195 252 1 dan gunny PERSON ijtc-1195 252 2 2005 DATE ijtc-1195 252 3 three CARDINAL ijtc-1195 254 1 n.d. GPE ijtc-1195 255 1 2022 CARDINAL ijtc-1195 258 1 2022 CARDINAL ijtc-1195 259 1 h6 ORG ijtc-1195 260 1 annual DATE ijtc-1195 262 1 achmad PERSON ijtc-1195 262 2 2022 CARDINAL ijtc-1195 263 1 ilomata international journal of tax & accounting ORG ijtc-1195 264 1 2021 CARDINAL ijtc-1195 269 1 741 CARDINAL ijtc-1195 269 2 1989 DATE ijtc-1195 272 1 wicaksono PERSON ijtc-1195 272 2 suryandari ORG ijtc-1195 272 3 2021b DATE ijtc-1195 273 1 2022 CARDINAL ijtc-1195 277 1 seven CARDINAL ijtc-1195 278 1 one CARDINAL ijtc-1195 281 1 cfp ORG ijtc-1195 281 2 2022 CARDINAL ijtc-1195 281 3 2023 CARDINAL ijtc-1195 287 1 551 CARDINAL ijtc-1195 287 2 ilomata international journal of tax & accounting ORG ijtc-1195 291 1 reference achmad PERSON ijtc-1195 291 2 t. GPE ijtc-1195 291 3 i., & pamungkas ORG ijtc-1195 291 4 i. d. PERSON ijtc-1195 291 5 2022 CARDINAL ijtc-1195 292 1 hexagon PERSON ijtc-1195 292 2 indonesia GPE ijtc-1195 294 1 https://doi.org/10.3390/economies10010013 achmad PERSON ijtc-1195 294 2 t. GPE ijtc-1195 294 3 i. GPE ijtc-1195 294 4 rahardian ORG ijtc-1195 294 5 m., helmina PERSON ijtc-1195 294 6 a. PERSON ijtc-1195 294 7 d. i., & pamungkas ORG ijtc-1195 294 8 i. d. PERSON ijtc-1195 294 9 2022 CARDINAL ijtc-1195 295 1 indonesia GPE ijtc-1195 296 1 agustin PERSON ijtc-1195 296 2 m. d. PERSON ijtc-1195 296 3 f., & ameraldo ORG ijtc-1195 296 4 f. PERSON ijtc-1195 296 5 2022 CARDINAL ijtc-1195 297 1 dalam mendeteksi PERSON ijtc-1195 297 2 laporan keuangan PERSON ijtc-1195 297 3 yang terdaftar di bursa PERSON ijtc-1195 297 4 indonesia GPE ijtc-1195 297 5 2017-2020 DATE ijtc-1195 298 1 2(2 CARDINAL ijtc-1195 299 1 https://doi.org/10.33365/jeb.v2i2.137 alfarago PERSON ijtc-1195 299 2 d., & mabrur ORG ijtc-1195 299 3 a. PERSON ijtc-1195 299 4 2022 CARDINAL ijtc-1195 300 1 indonesia GPE ijtc-1195 301 1 21(2 CARDINAL ijtc-1195 301 2 399–410 CARDINAL ijtc-1195 302 1 andrew, a. PERSON ijtc-1195 302 2 r. PERSON ijtc-1195 302 3 2022 CARDINAL ijtc-1195 304 1 international journal of economics ORG ijtc-1195 304 2 6(1 CARDINAL ijtc-1195 305 1 https://doi.org/10.29040/ijebar.v6i1.4394 bendickson PERSON ijtc-1195 305 2 j., muldoon PERSON ijtc-1195 305 3 j. PERSON ijtc-1195 305 4 liguori NORP ijtc-1195 305 5 e. w. PERSON ijtc-1195 305 6 p. e. PERSON ijtc-1195 305 7 2016 CARDINAL ijtc-1195 307 1 437–449 CARDINAL ijtc-1195 308 1 m. d. PERSON ijtc-1195 308 2 n.d. GPE ijtc-1195 309 1 cfa institute ORG ijtc-1195 310 1 55 DATE ijtc-1195 310 2 5 CARDINAL ijtc-1195 311 1 christian NORP ijtc-1195 311 2 2021 CARDINAL ijtc-1195 312 1 analisis teori ORG ijtc-1195 312 2 pentagon ORG ijtc-1195 312 3 dalam mendeteksi PERSON ijtc-1195 312 4 pada laporan PERSON ijtc-1195 312 5 perusahaan yang terdaftar di bursa ORG ijtc-1195 312 6 indonesia GPE ijtc-1195 313 1 1(1 CARDINAL ijtc-1195 314 1 dini febriani PERSON ijtc-1195 314 2 cahyati GPE ijtc-1195 314 3 a. d. PERSON ijtc-1195 314 4 putri, & neneng lasmita susanti ORG ijtc-1195 314 5 2023 CARDINAL ijtc-1195 316 1 2(2 CARDINAL ijtc-1195 317 1 552 CARDINAL ijtc-1195 317 2 ilomata international journal of tax & accounting ORG ijtc-1195 317 3 elsayed, a. a. ( ORG ijtc-1195 317 4 2017 CARDINAL ijtc-1195 319 1 ssrn electronic journal ORG ijtc-1195 320 1 m. a. PERSON ijtc-1195 320 2 & nahar ORG ijtc-1195 320 3 2021 CARDINAL ijtc-1195 321 1 dalam penentuan PERSON ijtc-1195 322 1 jurnal akuntansi PERSON ijtc-1195 322 2 7(1 DATE ijtc-1195 323 1 fitriyah GPE ijtc-1195 323 2 r., & novita ORG ijtc-1195 323 3 s. PERSON ijtc-1195 323 4 2021 CARDINAL ijtc-1195 324 1 pentagon ORG ijtc-1195 325 1 jurnal riset PERSON ijtc-1195 325 2 akuntansi kontemporer PERSON ijtc-1195 326 1 s. n., & djaddang PERSON ijtc-1195 326 2 n.d. GPE ijtc-1195 327 1 relevansi teori ORG ijtc-1195 327 2 hexagon dalam mendeteksi PERSON ijtc-1195 327 3 pada perusahaan sektor perbankan ORG ijtc-1195 327 4 6 CARDINAL ijtc-1195 328 1 handoko PERSON ijtc-1195 328 2 b. l. PERSON ijtc-1195 328 3 2021 CARDINAL ijtc-1195 329 1 hexagon dalam mendeteksi PERSON ijtc-1195 329 2 perbankan NORP ijtc-1195 329 3 indonesia GPE ijtc-1195 330 1 5 CARDINAL ijtc-1195 330 2 2 CARDINAL ijtc-1195 331 1 julia GPE ijtc-1195 331 2 j., & yunita ORG ijtc-1195 331 3 a. PERSON ijtc-1195 331 4 2022 CARDINAL ijtc-1195 332 1 the indonesia stock exchange ORG ijtc-1195 332 2 2017-2021 CARDINAL ijtc-1195 333 1 3(10 CARDINAL ijtc-1195 334 1 h. s. PERSON ijtc-1195 334 2 murwaningsari PERSON ijtc-1195 334 3 e., & umar, h. ORG ijtc-1195 334 4 2022 CARDINAL ijtc-1195 336 1 akuntansi ORG ijtc-1195 336 2 informasi GPE ijtc-1195 336 3 22(1 TIME ijtc-1195 336 4 143 CARDINAL ijtc-1195 336 5 156 CARDINAL ijtc-1195 336 6 m., & suhartono ORG ijtc-1195 336 7 s. (n.d. ORG ijtc-1195 337 1 menggunakan ORG ijtc-1195 338 1 http://ejournal.bsi.ac.id/ejurnal/index.php/moneter mukhtaruddin PERSON ijtc-1195 338 2 sabrina PERSON ijtc-1195 338 3 e. PERSON ijtc-1195 338 4 hakiki PERSON ijtc-1195 338 5 2020 DATE ijtc-1195 339 1 pentagon ORG ijtc-1195 340 1 8(2 CARDINAL ijtc-1195 340 2 12–24 DATE ijtc-1195 341 1 oktarigusta PERSON ijtc-1195 341 2 l. PERSON ijtc-1195 341 3 2017 CARDINAL ijtc-1195 342 1 di perusahaan ORG ijtc-1195 342 2 pada perusahaan manufaktur PERSON ijtc-1195 343 1 yang terdaftar di bei PERSON ijtc-1195 343 2 2012-2015 DATE ijtc-1195 344 1 jurnal manajemen ORG ijtc-1195 345 1 oktavia GPE ijtc-1195 345 2 s. GPE ijtc-1195 345 3 bahari, a., & kartika ORG ijtc-1195 345 4 r. NORP ijtc-1195 345 5 2022 CARDINAL ijtc-1195 346 1 pengaruh elemen ORG ijtc-1195 346 2 laporan keuangan PERSON ijtc-1195 347 1 jurnal akuntansi dan PERSON ijtc-1195 347 2 12(2 DATE ijtc-1195 347 3 275–284 CARDINAL ijtc-1195 348 1 permata sari PERSON ijtc-1195 348 2 s., & kurniawan ORG ijtc-1195 348 3 nugroho, n. (n.d. ORG ijtc-1195 349 1 dengan pendekatan PERSON ijtc-1195 349 2 tinjauan pada perusahaan terbuka di ORG ijtc-1195 349 3 indonesia 26 DATE ijtc-1195 350 1 pricewaterhousecoopers. ORG ijtc-1195 351 1 2020 DATE ijtc-1195 353 1 pwc ORG ijtc-1195 354 1 553 CARDINAL ijtc-1195 354 2 ilomata international journal of tax & accounting ORG ijtc-1195 354 3 s. g. PERSON ijtc-1195 354 4 & siagian PERSON ijtc-1195 354 5 2021 CARDINAL ijtc-1195 355 1 laporan keuangan PERSON ijtc-1195 355 2 pada perusahaan ORG ijtc-1195 355 3 makanan dan minuman yang terdaftar di bei PERSON ijtc-1195 355 4 tahun PERSON ijtc-1195 355 5 2016-2019 DATE ijtc-1195 356 1 jurnal akuntansi PERSON ijtc-1195 356 2 13(2 CARDINAL ijtc-1195 357 1 https://doi.org/10.28932/jam.v13i2.3956 setyono PERSON ijtc-1195 357 2 d. NORP ijtc-1195 357 3 s., & pratama ORG ijtc-1195 357 4 b. c. PERSON ijtc-1195 357 5 2023 CARDINAL ijtc-1195 358 1 penggunaan PERSON ijtc-1195 358 2 hexagon dalam mendeteksi PERSON ijtc-1195 358 3 laporan keuangan PERSON ijtc-1195 359 1 7(2 CARDINAL ijtc-1195 360 1 sholikatun PERSON ijtc-1195 360 2 r., & makaryanawati ORG ijtc-1195 360 3 2023 CARDINAL ijtc-1195 361 1 determinan kecurangan PERSON ijtc-1195 361 2 laporan keuangan PERSON ijtc-1195 361 3 hexagon PERSON ijtc-1195 362 1 ekuitas PERSON ijtc-1195 362 2 jurnal ekonomi PERSON ijtc-1195 362 3 dan keuangan PERSON ijtc-1195 362 4 7(3 CARDINAL ijtc-1195 362 5 328–350 CARDINAL ijtc-1195 362 6 https://doi.org/10.24034/j25485024.y2023.v7.i3.5484 CARDINAL ijtc-1195 362 7 c. j. PERSON ijtc-1195 362 8 k. r. PERSON ijtc-1195 362 9 c. j. PERSON ijtc-1195 362 10 2009 DATE ijtc-1195 363 1 sas no. 99 ORG ijtc-1195 364 1 13 CARDINAL ijtc-1195 364 2 53–81 CARDINAL ijtc-1195 365 1 https://doi.org/10.1108/s1569-3732(2009)0000013005 sukmadilaga PERSON ijtc-1195 365 2 winarningsih GPE ijtc-1195 365 3 s. GPE ijtc-1195 365 4 herianti ORG ijtc-1195 365 5 e., & ghani ORG ijtc-1195 365 6 e. k. PERSON ijtc-1195 365 7 2022 CARDINAL ijtc-1195 366 1 indonesia GPE ijtc-1195 368 1 a., & stephanus ORG ijtc-1195 368 2 d. s. PERSON ijtc-1195 368 3 2023 CARDINAL ijtc-1195 369 1 hexagon terhadap kecurangan laporan keuangan PERSON ijtc-1195 369 2 pada bumn ORG ijtc-1195 369 3 indonesia GPE ijtc-1195 370 1 parsimonia jurnal ekonomi ORG ijtc-1195 370 2 dan bisnis PERSON ijtc-1195 370 3 10(2 DATE ijtc-1195 371 1 f. c. PERSON ijtc-1195 371 2 2012 DATE ijtc-1195 373 1 american international journal ORG ijtc-1195 373 2 2 CARDINAL ijtc-1195 373 3 6 CARDINAL ijtc-1195 374 1 g. l. PERSON ijtc-1195 374 2 2019 DATE ijtc-1195 376 1 26(1 CARDINAL ijtc-1195 376 2 372–381 CARDINAL ijtc-1195 377 1 wang PERSON ijtc-1195 377 2 z. PERSON ijtc-1195 377 3 chen PERSON ijtc-1195 377 4 m. h. PERSON ijtc-1195 377 5 chin PERSON ijtc-1195 377 6 c. l. PERSON ijtc-1195 377 7 & zheng PERSON ijtc-1195 377 8 q. PERSON ijtc-1195 377 9 2017 CARDINAL ijtc-1195 378 1 china GPE ijtc-1195 379 1 36(2 CARDINAL ijtc-1195 380 1 a., & suryandari ORG ijtc-1195 380 2 2021 CARDINAL ijtc-1195 382 1 10(3 CARDINAL ijtc-1195 382 2 220–228 CARDINAL ijtc-1195 383 1 wilantari ORG ijtc-1195 383 2 n. m., & ariyanto PERSON ijtc-1195 383 3 2023 CARDINAL ijtc-1195 384 1 determinan PERSON ijtc-1195 384 2 dan indikasi PERSON ijtc-1195 385 1 33(1 CARDINAL ijtc-1195 386 1 wolfe GPE ijtc-1195 386 2 d. t. PERSON ijtc-1195 386 3 d. r. PERSON ijtc-1195 386 4 2004 DATE ijtc-1195 387 1 four CARDINAL