id	sid	eid	entity	type
ijtc-1322	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1322	1	2	2714-9838	CARDINAL
ijtc-1322	1	3	2714-9846	CARDINAL
ijtc-1322	1	4	5	CARDINAL
ijtc-1322	1	5	3	CARDINAL
ijtc-1322	1	6	692	CARDINAL
ijtc-1322	1	7	ilomata international journal of tax & accounting	ORG
ijtc-1322	1	8	pandapotan	GPE
ijtc-1322	1	9	salomo sinaga1	PERSON
ijtc-1322	1	10	dudi rudianto2	PERSON
ijtc-1322	1	11	12universitas	CARDINAL
ijtc-1322	1	12	bakrie	GPE
ijtc-1322	1	13	indonesia	GPE
ijtc-1322	1	14	may 30, 2024	DATE
ijtc-1322	1	15	july 12	DATE
ijtc-1322	1	16	2024	CARDINAL
ijtc-1322	1	17	july 31	DATE
ijtc-1322	1	18	2024	CARDINAL
ijtc-1322	1	19	sinaga	PERSON
ijtc-1322	1	20	2024	CARDINAL
ijtc-1322	3	1	ilomata international journal of tax and accounting	ORG
ijtc-1322	3	2	5(3	CARDINAL
ijtc-1322	3	3	692	CARDINAL
ijtc-1322	4	1	indonesian	NORP
ijtc-1322	6	1	the indonesia stock exchange	ORG
ijtc-1322	8	1	npm	ORG
ijtc-1322	13	1	4.0	CARDINAL
ijtc-1322	14	1	indonesian	NORP
ijtc-1322	15	1	the indonesian stock exchange	ORG
ijtc-1322	16	1	https://doi.org/10.61194/ijtc.v5i3.1322	GPE
ijtc-1322	16	2	borse sinaga	PERSON
ijtc-1322	16	3	693	CARDINAL
ijtc-1322	16	4	ilomata international journal of tax & accounting	ORG
ijtc-1322	19	1	100	CARDINAL
ijtc-1322	19	2	the indonesian stock exchange	ORG
ijtc-1322	21	1	2020	DATE
ijtc-1322	21	2	2019	DATE
ijtc-1322	21	3	2016	DATE
ijtc-1322	23	1	jensen & meckling	ORG
ijtc-1322	23	2	2018	DATE
ijtc-1322	25	1	bhunia & mukhuti	ORG
ijtc-1322	25	2	2018	DATE
ijtc-1322	26	1	al-khazali & zoubi	ORG
ijtc-1322	26	2	2018	DATE
ijtc-1322	27	1	m. johnson & lee	ORG
ijtc-1322	27	2	2019	DATE
ijtc-1322	27	3	crs	ORG
ijtc-1322	28	1	(c. brown & al	ORG
ijtc-1322	28	2	2019	DATE
ijtc-1322	29	1	crs	ORG
ijtc-1322	30	1	bodie et al.	ORG
ijtc-1322	30	2	2018	DATE
ijtc-1322	31	1	jung & kim, 2020	ORG
ijtc-1322	32	1	2020	DATE
ijtc-1322	33	1	2020	DATE
ijtc-1322	37	1	a. johnson et al	PERSON
ijtc-1322	37	2	2018	DATE
ijtc-1322	40	1	lim & rokhim	ORG
ijtc-1322	40	2	2020	DATE
ijtc-1322	41	1	2021)found	CARDINAL
ijtc-1322	41	2	borse sinaga	PERSON
ijtc-1322	41	3	694	CARDINAL
ijtc-1322	41	4	ilomata international journal of tax & accounting	ORG
ijtc-1322	42	1	ahmed	PERSON
ijtc-1322	42	2	2019	DATE
ijtc-1322	44	1	r. a. johnson et al.	PERSON
ijtc-1322	44	2	2018	DATE
ijtc-1322	44	3	npm	ORG
ijtc-1322	46	1	jung & kim, 2020	ORG
ijtc-1322	47	1	betz & kerner	ORG
ijtc-1322	47	2	2016	DATE
ijtc-1322	47	3	mattingly	ORG
ijtc-1322	47	4	2019	DATE
ijtc-1322	47	5	ranaldo et al.	PERSON
ijtc-1322	47	6	2021	CARDINAL
ijtc-1322	49	1	m. johnson & lee	ORG
ijtc-1322	49	2	2019	DATE
ijtc-1322	49	3	npm	ORG
ijtc-1322	50	1	beaupain & braouézec	ORG
ijtc-1322	50	2	2017	CARDINAL
ijtc-1322	50	3	nguyen et al	PERSON
ijtc-1322	50	4	2023	CARDINAL
ijtc-1322	52	1	2019	DATE
ijtc-1322	54	1	2021	DATE
ijtc-1322	54	2	vietnam	GPE
ijtc-1322	56	1	ahmed	PERSON
ijtc-1322	56	2	2019	DATE
ijtc-1322	57	1	r. johnson	PERSON
ijtc-1322	57	2	2019	DATE
ijtc-1322	59	1	jung & kim, 2020	ORG
ijtc-1322	63	1	davis & schoorman	ORG
ijtc-1322	63	2	f. d. donaldson	PERSON
ijtc-1322	63	3	2019	DATE
ijtc-1322	64	1	borse sinaga	ORG
ijtc-1322	64	2	695	CARDINAL
ijtc-1322	64	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	64	4	jensen & meckling	ORG
ijtc-1322	64	5	2018	DATE
ijtc-1322	66	1	m. johnson & lee	ORG
ijtc-1322	66	2	2019	DATE
ijtc-1322	67	1	connelly et al.	PERSON
ijtc-1322	67	2	2019	DATE
ijtc-1322	67	3	2020	DATE
ijtc-1322	67	4	li & nakagawa	ORG
ijtc-1322	67	5	2022	CARDINAL
ijtc-1322	69	1	the indonesian stock exchange	ORG
ijtc-1322	71	1	indonesia	GPE
ijtc-1322	72	1	indonesian	NORP
ijtc-1322	77	1	indonesian	NORP
ijtc-1322	78	1	compass100	GPE
ijtc-1322	78	2	the indonesian stock exchange	ORG
ijtc-1322	78	3	2019-2023	CARDINAL
ijtc-1322	82	1	borse sinaga	ORG
ijtc-1322	82	2	696	CARDINAL
ijtc-1322	82	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	82	4	1	CARDINAL
ijtc-1322	82	5	annual	DATE
ijtc-1322	82	6	annual	DATE
ijtc-1322	82	7	annual	DATE
ijtc-1322	82	8	100	CARDINAL
ijtc-1322	82	9	suku bunga	PERSON
ijtc-1322	82	10	indonesia	GPE
ijtc-1322	82	11	bank of indonesia	ORG
ijtc-1322	82	12	idr	PERSON
ijtc-1322	82	13	the indonesian stock exchange	ORG
ijtc-1322	82	14	atau	PERSON
ijtc-1322	83	1	borse sinaga	ORG
ijtc-1322	83	2	697	CARDINAL
ijtc-1322	83	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	84	1	2	CARDINAL
ijtc-1322	84	2	50 56.700000 -15600000	MONEY
ijtc-1322	85	1	50	CARDINAL
ijtc-1322	85	2	50	CARDINAL
ijtc-1322	85	3	50	CARDINAL
ijtc-1322	85	4	50	CARDINAL
ijtc-1322	85	5	50	CARDINAL
ijtc-1322	85	6	14034.860	CARDINAL
ijtc-1322	85	7	2023	CARDINAL
ijtc-1322	85	8	2	CARDINAL
ijtc-1322	85	9	sr	ORG
ijtc-1322	85	10	6.222600	CARDINAL
ijtc-1322	86	1	1,924000	CARDINAL
ijtc-1322	87	1	npm	ORG
ijtc-1322	87	2	3.422880	CARDINAL
ijtc-1322	90	1	3	CARDINAL
ijtc-1322	90	2	0	CARDINAL
ijtc-1322	90	3	9 -0.4 -0.2	QUANTITY
ijtc-1322	90	4	1 50	CARDINAL
ijtc-1322	90	5	50	CARDINAL
ijtc-1322	90	6	1.25e-16	CARDINAL
ijtc-1322	91	1	0.575163	CARDINAL
ijtc-1322	92	1	0.668450	CARDINAL
ijtc-1322	92	2	4.594816	CARDINAL
ijtc-1322	92	3	0.022375	CARDINAL
ijtc-1322	92	4	0.10985	PRODUCT
ijtc-1322	92	5	borse sinaga	PERSON
ijtc-1322	92	6	698	CARDINAL
ijtc-1322	92	7	ilomata international journal of tax & accounting	ORG
ijtc-1322	92	8	0.109 > 0.05	QUANTITY
ijtc-1322	93	1	heteroscadastisity	ORG
ijtc-1322	93	2	more than 5%	PERCENT
ijtc-1322	94	1	4	CARDINAL
ijtc-1322	94	2	glejser f-	PERSON
ijtc-1322	94	3	1.195481	CARDINAL
ijtc-1322	95	1	0.3270	CARDINAL
ijtc-1322	96	1	7.148170	CARDINAL
ijtc-1322	97	1	chi-square(6	PERSON
ijtc-1322	97	2	0.3074	CARDINAL
ijtc-1322	97	3	7.942724	CARDINAL
ijtc-1322	98	1	chi-square(6	PERSON
ijtc-1322	98	2	0.2423	CARDINAL
ijtc-1322	98	3	4	CARDINAL
ijtc-1322	98	4	0.3074	CARDINAL
ijtc-1322	98	5	0.05	CARDINAL
ijtc-1322	100	1	5	CARDINAL
ijtc-1322	100	2	0.064559	CARDINAL
ijtc-1322	100	3	1.274632	ORG
ijtc-1322	100	4	0.004144	CARDINAL
ijtc-1322	100	5	1.634656	MONEY
ijtc-1322	100	6	1.255897	MONEY
ijtc-1322	100	7	5	CARDINAL
ijtc-1322	100	8	less than 10	CARDINAL
ijtc-1322	101	1	borse sinaga	ORG
ijtc-1322	101	2	699	CARDINAL
ijtc-1322	101	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	101	4	durbin-watson	ORG
ijtc-1322	101	5	6	CARDINAL
ijtc-1322	101	6	0.015344	CARDINAL
ijtc-1322	101	7	1.25e-16	CARDINAL
ijtc-1322	103	1	0.172568 s.e.	PERSON
ijtc-1322	103	2	0.187201	CARDINAL
ijtc-1322	103	3	1.436818 schwarz	DATE
ijtc-1322	104	1	17.79287	CARDINAL
ijtc-1322	104	2	hannan-quinn criter	ORG
ijtc-1322	106	1	0.079865 durbin-watson	PERSON
ijtc-1322	106	2	1.974608	CARDINAL
ijtc-1322	106	3	0.999576	CARDINAL
ijtc-1322	106	4	dw	ORG
ijtc-1322	106	5	1.974	CARDINAL
ijtc-1322	106	6	1.770	CARDINAL
ijtc-1322	106	7	2.230	CARDINAL
ijtc-1322	110	1	2009	DATE
ijtc-1322	111	1	7	CARDINAL
ijtc-1322	112	1	1.529656	CARDINAL
ijtc-1322	112	2	16,27	CARDINAL
ijtc-1322	112	3	0.1603 cross	MONEY
ijtc-1322	112	4	16 0.0092	CARDINAL
ijtc-1322	112	5	1.529656	CARDINAL
ijtc-1322	112	6	0.1603	MONEY
ijtc-1322	112	7	more than 5%	PERCENT
ijtc-1322	113	1	0.05	CARDINAL
ijtc-1322	113	2	borse sinaga	ORG
ijtc-1322	113	3	700	CARDINAL
ijtc-1322	113	4	ilomata international journal of tax & accounting	ORG
ijtc-1322	115	1	hausman	PERSON
ijtc-1322	115	2	5%	PERCENT
ijtc-1322	116	1	5%	PERCENT
ijtc-1322	117	1	5%	PERCENT
ijtc-1322	118	1	5%	PERCENT
ijtc-1322	119	1	8 hausman	QUANTITY
ijtc-1322	119	2	chi-sq	PERSON
ijtc-1322	119	3	chi-sq	PERSON
ijtc-1322	119	4	d.f. prob	PERSON
ijtc-1322	120	1	7.958822	CARDINAL
ijtc-1322	120	2	7.958822	CARDINAL
ijtc-1322	120	3	0.2411	CARDINAL
ijtc-1322	120	4	0.2411	CARDINAL
ijtc-1322	120	5	0.05	CARDINAL
ijtc-1322	120	6	0.05	CARDINAL
ijtc-1322	122	1	lagrange	GPE
ijtc-1322	122	2	lagrange	GPE
ijtc-1322	124	1	ho	PERSON
ijtc-1322	125	1	borse sinaga	ORG
ijtc-1322	125	2	701	CARDINAL
ijtc-1322	125	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	125	4	9	CARDINAL
ijtc-1322	125	5	lagrange	GPE
ijtc-1322	125	6	lagrange	GPE
ijtc-1322	125	7	two	CARDINAL
ijtc-1322	125	8	1.518999	MONEY
ijtc-1322	125	9	0.5922	CARDINAL
ijtc-1322	125	10	0.2670	MONEY
ijtc-1322	125	11	0.2178	MONEY
ijtc-1322	125	12	0.286929	ORG
ijtc-1322	125	13	0.5922	CARDINAL
ijtc-1322	125	14	more than 5%	PERCENT
ijtc-1322	126	1	0.05	CARDINAL
ijtc-1322	127	1	hasil uji	PERSON
ijtc-1322	127	2	lagrange	GPE
ijtc-1322	129	1	10	CARDINAL
ijtc-1322	129	2	07/17/24	CARDINAL
ijtc-1322	129	3	1 50	CARDINAL
ijtc-1322	129	4	3	CARDINAL
ijtc-1322	129	5	17	CARDINAL
ijtc-1322	129	6	50	CARDINAL
ijtc-1322	131	1	0.282399	CARDINAL
ijtc-1322	131	2	0.0000	MONEY
ijtc-1322	131	3	0.038960	CARDINAL
ijtc-1322	131	4	0.0026	CARDINAL
ijtc-1322	131	5	0.049508	CARDINAL
ijtc-1322	131	6	0.0095	CARDINAL
ijtc-1322	131	7	0.032456	CARDINAL
ijtc-1322	132	1	0.1782	CARDINAL
ijtc-1322	132	2	0.847474	CARDINAL
ijtc-1322	132	3	0.969200	CARDINAL
ijtc-1322	132	4	0.826192 s.d.	GPE
ijtc-1322	133	1	0.441865	CARDINAL
ijtc-1322	133	2	borse sinaga	ORG
ijtc-1322	133	3	702	CARDINAL
ijtc-1322	133	4	ilomata international journal of tax & accounting	ORG
ijtc-1322	133	5	0.184215	CARDINAL
ijtc-1322	133	6	1.459208 schwarz	DATE
ijtc-1322	133	7	17.40629	CARDINAL
ijtc-1322	133	8	hannan-quinn criter	GPE
ijtc-1322	135	1	39.81995	CARDINAL
ijtc-1322	135	2	durbin-watson	ORG
ijtc-1322	135	3	2.146680	CARDINAL
ijtc-1322	135	4	0.000000	CARDINAL
ijtc-1322	139	1	1	CARDINAL
ijtc-1322	140	1	0.0213 <	MONEY
ijtc-1322	140	2	0.05	CARDINAL
ijtc-1322	140	3	1	CARDINAL
ijtc-1322	140	4	sr	ORG
ijtc-1322	140	5	0.607502	CARDINAL
ijtc-1322	140	6	1	CARDINAL
ijtc-1322	141	1	2	CARDINAL
ijtc-1322	141	2	npm	ORG
ijtc-1322	141	3	0.0000 < 0.05	MONEY
ijtc-1322	141	4	npm	ORG
ijtc-1322	141	5	1	CARDINAL
ijtc-1322	141	6	sr	ORG
ijtc-1322	141	7	0.282399	CARDINAL
ijtc-1322	141	8	2	CARDINAL
ijtc-1322	142	1	3	CARDINAL
ijtc-1322	142	2	0.0000	CARDINAL
ijtc-1322	142	3	0.05	CARDINAL
ijtc-1322	142	4	1	CARDINAL
ijtc-1322	142	5	sr	ORG
ijtc-1322	142	6	0.607502	CARDINAL
ijtc-1322	142	7	3	CARDINAL
ijtc-1322	143	1	4.	CARDINAL
ijtc-1322	143	2	0.0026	CARDINAL
ijtc-1322	143	3	0.05	CARDINAL
ijtc-1322	143	4	1	CARDINAL
ijtc-1322	143	5	sr	ORG
ijtc-1322	143	6	4	CARDINAL
ijtc-1322	144	1	5	CARDINAL
ijtc-1322	144	2	0.0095 < 0.05	MONEY
ijtc-1322	144	3	1	CARDINAL
ijtc-1322	144	4	5	CARDINAL
ijtc-1322	145	1	6	CARDINAL
ijtc-1322	145	2	0.1782 <	MONEY
ijtc-1322	145	3	0.05	CARDINAL
ijtc-1322	145	4	1	CARDINAL
ijtc-1322	145	5	sr	ORG
ijtc-1322	145	6	6	CARDINAL
ijtc-1322	146	1	7	CARDINAL
ijtc-1322	147	1	39.81995	CARDINAL
ijtc-1322	147	2	0.00000	CARDINAL
ijtc-1322	147	3	5%	PERCENT
ijtc-1322	147	4	ho	PERSON
ijtc-1322	148	1	npm	PERSON
ijtc-1322	148	2	sr	ORG
ijtc-1322	149	1	9	CARDINAL
ijtc-1322	150	1	8	CARDINAL
ijtc-1322	151	1	0.826192	CARDINAL
ijtc-1322	151	2	npm	PERSON
ijtc-1322	151	3	borse sinaga	ORG
ijtc-1322	151	4	703	CARDINAL
ijtc-1322	151	5	ilomata international journal of tax & accounting	ORG
ijtc-1322	151	6	sr	ORG
ijtc-1322	151	7	82.6%	PERCENT
ijtc-1322	152	1	17.4%	PERCENT
ijtc-1322	153	1	11	CARDINAL
ijtc-1322	154	1	1	CARDINAL
ijtc-1322	154	2	2893.404	CARDINAL
ijtc-1322	154	3	9.388	CARDINAL
ijtc-1322	154	4	4725.803	CARDINAL
ijtc-1322	154	5	anova	ORG
ijtc-1322	155	1	9,388	CARDINAL
ijtc-1322	155	2	less than 0.001	MONEY
ijtc-1322	155	3	0.001	CARDINAL
ijtc-1322	157	1	7	CARDINAL
ijtc-1322	158	1	12	CARDINAL
ijtc-1322	159	1	1	CARDINAL
ijtc-1322	159	2	1665.453	CARDINAL
ijtc-1322	159	3	3 555.151 4.289	QUANTITY
ijtc-1322	159	4	5953.754	CARDINAL
ijtc-1322	159	5	129.429	CARDINAL
ijtc-1322	159	6	anova	ORG
ijtc-1322	159	7	12	CARDINAL
ijtc-1322	161	1	4.289	CARDINAL
ijtc-1322	161	2	0.009	CARDINAL
ijtc-1322	162	1	less than 0.05	CARDINAL
ijtc-1322	162	2	x5	GPE
ijtc-1322	162	3	borse sinaga	ORG
ijtc-1322	162	4	704	CARDINAL
ijtc-1322	162	5	ilomata international journal of tax & accounting	ORG
ijtc-1322	162	6	0.0213	MONEY
ijtc-1322	162	7	0.05	CARDINAL
ijtc-1322	162	8	sr	ORG
ijtc-1322	163	1	1	CARDINAL
ijtc-1322	163	2	sr	ORG
ijtc-1322	163	3	0.607502	CARDINAL
ijtc-1322	164	1	1	CARDINAL
ijtc-1322	165	1	compass100	GPE
ijtc-1322	165	2	the indonesian stock exchange	ORG
ijtc-1322	166	1	npm	ORG
ijtc-1322	166	2	0.0000	CARDINAL
ijtc-1322	166	3	0.05	CARDINAL
ijtc-1322	166	4	npm	ORG
ijtc-1322	166	5	sr	ORG
ijtc-1322	167	1	npm	ORG
ijtc-1322	167	2	1	CARDINAL
ijtc-1322	167	3	sr	ORG
ijtc-1322	167	4	0.282399	CARDINAL
ijtc-1322	168	1	2	CARDINAL
ijtc-1322	169	1	100	CARDINAL
ijtc-1322	169	2	npm	ORG
ijtc-1322	170	1	0.000 smaller than	MONEY
ijtc-1322	170	2	0.05	CARDINAL
ijtc-1322	170	3	sr	ORG
ijtc-1322	171	1	one	CARDINAL
ijtc-1322	171	2	sr	ORG
ijtc-1322	171	3	0.378801	CARDINAL
ijtc-1322	172	1	3	CARDINAL
ijtc-1322	173	1	100	CARDINAL
ijtc-1322	173	2	the indonesian stock exchange	ORG
ijtc-1322	174	1	0.0026	CARDINAL
ijtc-1322	174	2	0.05	CARDINAL
ijtc-1322	174	3	sr	ORG
ijtc-1322	175	1	1	CARDINAL
ijtc-1322	175	2	sr	ORG
ijtc-1322	175	3	0.124813	MONEY
ijtc-1322	176	1	4	CARDINAL
ijtc-1322	177	1	compass100	GPE
ijtc-1322	177	2	the indonesian stock exchange	ORG
ijtc-1322	178	1	0.0095	CARDINAL
ijtc-1322	178	2	less than 0.05	CARDINAL
ijtc-1322	178	3	sr	ORG
ijtc-1322	179	1	1	CARDINAL
ijtc-1322	179	2	sr	ORG
ijtc-1322	179	3	0.134356	CARDINAL
ijtc-1322	180	1	5	CARDINAL
ijtc-1322	181	1	compass100	GPE
ijtc-1322	181	2	the indonesian stock exchange	ORG
ijtc-1322	182	1	0.1782 greater than	MONEY
ijtc-1322	183	1	6	CARDINAL
ijtc-1322	184	1	compass100	GPE
ijtc-1322	184	2	the indonesian stock exchange	ORG
ijtc-1322	185	1	9.388	CARDINAL
ijtc-1322	185	2	less than 0.001	MONEY
ijtc-1322	185	3	0.001	CARDINAL
ijtc-1322	186	1	anova	ORG
ijtc-1322	186	2	12	CARDINAL
ijtc-1322	186	3	compass100	GPE
ijtc-1322	186	4	the indonesian stock exchange	ORG
ijtc-1322	187	1	less than 0.05	CARDINAL
ijtc-1322	188	1	glebocki keefe & saha	ORG
ijtc-1322	188	2	2022	CARDINAL
ijtc-1322	188	3	2022	CARDINAL
ijtc-1322	188	4	ma & wang	ORG
ijtc-1322	188	5	2019	DATE
ijtc-1322	188	6	shi	PERSON
ijtc-1322	188	7	2019	DATE
ijtc-1322	188	8	39.81995	CARDINAL
ijtc-1322	188	9	0.00000	CARDINAL
ijtc-1322	188	10	5%	PERCENT
ijtc-1322	188	11	ho	PERSON
ijtc-1322	189	1	npm	PERSON
ijtc-1322	189	2	sr	ORG
ijtc-1322	189	3	indonesian	NORP
ijtc-1322	190	1	borse sinaga	ORG
ijtc-1322	190	2	705	CARDINAL
ijtc-1322	190	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	192	1	2023	CARDINAL
ijtc-1322	193	1	npm	PERSON
ijtc-1322	193	2	sr	ORG
ijtc-1322	193	3	the indonesian stock exchange	ORG
ijtc-1322	194	1	the year	DATE
ijtc-1322	196	1	1	CARDINAL
ijtc-1322	199	1	2	CARDINAL
ijtc-1322	201	1	3	CARDINAL
ijtc-1322	203	1	4	CARDINAL
ijtc-1322	205	1	5	CARDINAL
ijtc-1322	207	1	6	CARDINAL
ijtc-1322	208	1	7	CARDINAL
ijtc-1322	210	1	8	CARDINAL
ijtc-1322	213	1	9	CARDINAL
ijtc-1322	213	2	npm	PERSON
ijtc-1322	214	1	borse sinaga	PERSON
ijtc-1322	214	2	706	CARDINAL
ijtc-1322	214	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	214	4	10	CARDINAL
ijtc-1322	217	1	ahmed	PERSON
ijtc-1322	217	2	i. a.	PERSON
ijtc-1322	217	3	2019	DATE
ijtc-1322	218	1	ghana	GPE
ijtc-1322	219	1	journal of accounting – business & management	ORG
ijtc-1322	219	2	26(1	CARDINAL
ijtc-1322	220	1	al-khazali	PERSON
ijtc-1322	220	2	t. a.	GPE
ijtc-1322	220	3	2018	DATE
ijtc-1322	221	1	jordan	GPE
ijtc-1322	222	1	international journal of financial studies	ORG
ijtc-1322	222	2	6(3	CARDINAL
ijtc-1322	223	1	r., & braouézec	ORG
ijtc-1322	223	2	2017	CARDINAL
ijtc-1322	225	1	de la vie economique	ORG
ijtc-1322	225	2	113–123	DATE
ijtc-1322	225	3	https://doi.org/10.3917/rpve.564.0113 betz	PERSON
ijtc-1322	225	4	t., & kerner	ORG
ijtc-1322	225	5	a.	PERSON
ijtc-1322	225	6	2016	DATE
ijtc-1322	227	1	11(4	DATE
ijtc-1322	227	2	419–448	CARDINAL
ijtc-1322	228	1	a., & mukhuti	ORG
ijtc-1322	228	2	2018	DATE
ijtc-1322	229	1	tata steel.	ORG
ijtc-1322	230	1	journal of financial management & analysis	ORG
ijtc-1322	230	2	31(2	CARDINAL
ijtc-1322	230	3	38–53	CARDINAL
ijtc-1322	231	1	bodie	GPE
ijtc-1322	231	2	z.	PERSON
ijtc-1322	231	3	kane	PERSON
ijtc-1322	231	4	a., & marcus	ORG
ijtc-1322	231	5	a. j.	PERSON
ijtc-1322	231	6	2018	DATE
ijtc-1322	233	1	mcgraw-hill	ORG
ijtc-1322	234	1	brown	PERSON
ijtc-1322	234	2	2019	DATE
ijtc-1322	236	1	financial analysts journal	ORG
ijtc-1322	236	2	36(2	CARDINAL
ijtc-1322	236	3	110–132	CARDINAL
ijtc-1322	236	4	t.	GPE
ijtc-1322	236	5	johnson	GPE
ijtc-1322	236	6	r., & williams	ORG
ijtc-1322	236	7	s.	PERSON
ijtc-1322	236	8	2020	DATE
ijtc-1322	238	1	45(3	CARDINAL
ijtc-1322	238	2	275–290	CARDINAL
ijtc-1322	239	1	k.	PERSON
ijtc-1322	239	2	kiba-janiak	PERSON
ijtc-1322	239	3	a., & kołakowski	ORG
ijtc-1322	239	4	2021	CARDINAL
ijtc-1322	242	1	connelly	PERSON
ijtc-1322	242	2	b. l.	PERSON
ijtc-1322	242	3	certo, s. t.,	PERSON
ijtc-1322	242	4	ireland	GPE
ijtc-1322	242	5	r. d.	PERSON
ijtc-1322	242	6	c. r.	PERSON
ijtc-1322	242	7	2019	DATE
ijtc-1322	244	1	journal of management	ORG
ijtc-1322	244	2	45(6	CARDINAL
ijtc-1322	244	3	2409–2431	CARDINAL
ijtc-1322	245	1	davis	PERSON
ijtc-1322	245	2	j. h., & schoorman	ORG
ijtc-1322	245	3	f. d. donaldson	PERSON
ijtc-1322	245	4	l.	PERSON
ijtc-1322	245	5	2019	DATE
ijtc-1322	247	1	academy of management review	ORG
ijtc-1322	247	2	22(1	TIME
ijtc-1322	247	3	20–47	CARDINAL
ijtc-1322	247	4	glebocki keefe	PERSON
ijtc-1322	247	5	s.	PERSON
ijtc-1322	247	6	2022	CARDINAL
ijtc-1322	249	1	45(5	CARDINAL
ijtc-1322	249	2	1386–1408	CARDINAL
ijtc-1322	250	1	y.-h.	GPE
ijtc-1322	250	2	t. k.	PERSON
ijtc-1322	250	3	2020	DATE
ijtc-1322	251	1	china	GPE
ijtc-1322	252	1	journal of international trade and economic development	ORG
ijtc-1322	252	2	455–481	CARDINAL
ijtc-1322	253	1	https://doi.org/10.1080/09638199.2019.1697346 jensen	ORG
ijtc-1322	253	2	m. c.	PERSON
ijtc-1322	253	3	w. h. (	PERSON
ijtc-1322	253	4	2018	DATE
ijtc-1322	255	1	journal of financial economics	ORG
ijtc-1322	255	2	3(4	CARDINAL
ijtc-1322	255	3	305–360	CARDINAL
ijtc-1322	256	1	borse sinaga	ORG
ijtc-1322	256	2	707	CARDINAL
ijtc-1322	256	3	ilomata international journal of tax & accounting	ORG
ijtc-1322	256	4	johnson, m., & lee	ORG
ijtc-1322	256	5	j.	PERSON
ijtc-1322	256	6	2019	DATE
ijtc-1322	258	1	27(1	CARDINAL
ijtc-1322	258	2	101–118	CARDINAL
ijtc-1322	259	1	johnson	PERSON
ijtc-1322	259	2	2019	DATE
ijtc-1322	261	1	38(3	CARDINAL
ijtc-1322	261	2	201–224	CARDINAL
ijtc-1322	262	1	johnson	PERSON
ijtc-1322	262	2	r. a.	PERSON
ijtc-1322	262	3	hoskisson	GPE
ijtc-1322	262	4	r. e.	PERSON
ijtc-1322	262	5	m. a.	PERSON
ijtc-1322	262	6	2018	DATE
ijtc-1322	263	1	us	GPE
ijtc-1322	264	1	39(6	CARDINAL
ijtc-1322	264	2	1698–1724	DATE
ijtc-1322	265	1	jung	GPE
ijtc-1322	265	2	j., & kim	ORG
ijtc-1322	265	3	s.	PERSON
ijtc-1322	265	4	2020	DATE
ijtc-1322	266	1	korea	GPE
ijtc-1322	267	1	journal of financial studies	ORG
ijtc-1322	267	2	28(1	CARDINAL
ijtc-1322	267	3	23–45	CARDINAL
ijtc-1322	268	1	a.	PERSON
ijtc-1322	268	2	2019	DATE
ijtc-1322	269	1	dan	PERSON
ijtc-1322	269	2	terhadap kebijakan	ORG
ijtc-1322	269	3	pada perusahaan manufaktur yang terdaftar di bei	PERSON
ijtc-1322	269	4	periode 2013-2017	DATE
ijtc-1322	270	1	jurnal manajemen bisnis	ORG
ijtc-1322	270	2	22(3	CARDINAL
ijtc-1322	271	1	t. t.	PERSON
ijtc-1322	271	2	d. c.	GPE
ijtc-1322	271	3	m. o.	PERSON
ijtc-1322	271	4	2022	CARDINAL
ijtc-1322	272	1	covid-19	PRODUCT
ijtc-1322	273	1	77	DATE
ijtc-1322	274	1	https://doi.org/10.1016/j.resourpol.2022.102744 li	PERSON
ijtc-1322	274	2	s., & nakagawa	ORG
ijtc-1322	274	3	2022	CARDINAL
ijtc-1322	275	1	chinese	NORP
ijtc-1322	276	1	2902–2923	DATE
ijtc-1322	276	2	lim	PERSON
ijtc-1322	276	3	r.	PERSON
ijtc-1322	276	4	2020	DATE
ijtc-1322	277	1	indonesian	NORP
ijtc-1322	278	1	48(5	CARDINAL
ijtc-1322	279	1	j.	PERSON
ijtc-1322	279	2	2019	DATE
ijtc-1322	280	1	australian	NORP
ijtc-1322	280	2	the chinese rmb exchange	ORG
ijtc-1322	281	1	63	DATE
ijtc-1322	282	1	n. g.	PERSON
ijtc-1322	282	2	2019	DATE
ijtc-1322	284	1	10th	ORDINAL
ijtc-1322	286	1	t. j.	PERSON
ijtc-1322	286	2	2019	DATE
ijtc-1322	288	1	american journal of pharmaceutical education	ORG
ijtc-1322	288	2	83(9	CARDINAL
ijtc-1322	288	3	1832–1835	CARDINAL
ijtc-1322	289	1	https://www.scopus.com/inward/record.uri?eid=2-s2.085076984215&partnerid=40&md5=2e549f4faeacc41b9718bb3b8b319049 nguyen.	PERSON
ijtc-1322	290	1	2021	CARDINAL
ijtc-1322	291	1	vietnam	GPE
ijtc-1322	292	1	the journal of asian finance	ORG
ijtc-1322	292	2	303–314	CARDINAL
ijtc-1322	293	1	nguyen	PERSON
ijtc-1322	293	2	h. t. t.	PERSON
ijtc-1322	293	3	h. t. x.	PERSON
ijtc-1322	293	4	l. t. t.	PERSON
ijtc-1322	293	5	2023	CARDINAL
ijtc-1322	294	1	vietnamese	NORP
ijtc-1322	295	1	27	CARDINAL
ijtc-1322	297	1	2023	CARDINAL
ijtc-1322	298	1	peran lembaga pembiayaan	PERSON
ijtc-1322	298	2	bfi finance	ORG
ijtc-1322	298	3	cabang	GPE
ijtc-1322	298	4	semarang	GPE
ijtc-1322	298	5	transportasi masyarakat	PERSON
ijtc-1322	298	6	bfi	GPE
ijtc-1322	298	7	cabang semarang	GPE
ijtc-1322	299	1	islam	NORP
ijtc-1322	299	2	sultan agung semarang	PERSON
ijtc-1322	299	3	ranaldo, a.	ORG
ijtc-1322	299	4	p., & vasios	ORG
ijtc-1322	299	5	m.	PERSON
ijtc-1322	299	6	2021	CARDINAL
ijtc-1322	301	1	journal of financial economics	ORG
ijtc-1322	301	2	141(2	CARDINAL
ijtc-1322	301	3	750–770	DATE
ijtc-1322	302	1	https://doi.org/10.1016/j.jfineco.2021.04.016	GPE
ijtc-1322	302	2	borse sinaga	ORG
ijtc-1322	302	3	708	CARDINAL
ijtc-1322	302	4	ilomata international journal of tax & accounting	ORG
ijtc-1322	302	5	j. (	PERSON
ijtc-1322	302	6	2019	DATE
ijtc-1322	303	1	fdi	ORG
ijtc-1322	304	1	journal of development economics	ORG
ijtc-1322	304	2	138	CARDINAL
ijtc-1322	304	3	274–293	CARDINAL
ijtc-1322	305	1	a. m.	PERSON
ijtc-1322	305	2	r.	NORP
ijtc-1322	306	1	2016	CARDINAL
ijtc-1322	307	1	dan	PERSON
ijtc-1322	307	2	45	CARDINAL
ijtc-1322	307	3	yang terdaftar di bursa	PERSON
ijtc-1322	307	4	indonesia	GPE
ijtc-1322	307	5	2010-2014	DATE
ijtc-1322	308	1	journal of accounting	ORG
ijtc-1322	308	2	2(2	CARDINAL