id	sid	eid	entity	type
ijtc-453	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-453	1	2	2714-9838	CARDINAL
ijtc-453	1	3	2714-9846	CARDINAL
ijtc-453	1	4	3	CARDINAL
ijtc-453	1	5	2	CARDINAL
ijtc-453	3	1	183	CARDINAL
ijtc-453	3	2	ilomata international journal of tax & accounting	ORG
ijtc-453	3	3	sunarmin1	PERSON
ijtc-453	3	4	ahmad junaidi2	PERSON
ijtc-453	4	1	ilmu	ORG
ijtc-453	4	2	dan manajemen stiami	PERSON
ijtc-453	4	3	indonesia	GPE
ijtc-453	4	4	february 25	DATE
ijtc-453	4	5	2022	CARDINAL
ijtc-453	4	6	april 15	DATE
ijtc-453	4	7	2022	CARDINAL
ijtc-453	4	8	april 30	DATE
ijtc-453	4	9	2022	CARDINAL
ijtc-453	4	10	junaidi, a.	PERSON
ijtc-453	4	11	2022	CARDINAL
ijtc-453	6	1	ilomata international journal of tax and accounting	ORG
ijtc-453	6	2	3(2	CARDINAL
ijtc-453	6	3	183	CARDINAL
ijtc-453	15	1	4.0	CARDINAL
ijtc-453	17	1	the 15th century	DATE
ijtc-453	17	2	2013	DATE
ijtc-453	17	3	walker	ORG
ijtc-453	17	4	2017	DATE
ijtc-453	17	5	2021	DATE
ijtc-453	18	1	15th century	DATE
ijtc-453	18	2	england	GPE
ijtc-453	18	3	2017	CARDINAL
ijtc-453	18	4	o’regan & killian	ORG
ijtc-453	18	5	2021	DATE
ijtc-453	18	6	van der steen	PERSON
ijtc-453	18	7	2022	CARDINAL
ijtc-453	19	1	184	CARDINAL
ijtc-453	19	2	ilomata international journal of tax & accounting	ORG
ijtc-453	19	3	antonelli et al.	PERSON
ijtc-453	19	4	2022	CARDINAL
ijtc-453	19	5	karlsson & noela	ORG
ijtc-453	19	6	2022	CARDINAL
ijtc-453	19	7	xue & zan	ORG
ijtc-453	19	8	2022	CARDINAL
ijtc-453	20	1	one	CARDINAL
ijtc-453	20	2	ronaghi & forouharfar	ORG
ijtc-453	20	3	2020	DATE
ijtc-453	20	4	al.	PERSON
ijtc-453	20	5	2012	DATE
ijtc-453	22	1	three	CARDINAL
ijtc-453	22	2	al aufa et al.	PERSON
ijtc-453	22	3	2020	DATE
ijtc-453	22	4	dwivedi et al.	PERSON
ijtc-453	22	5	2020	DATE
ijtc-453	23	1	ayaz & yanartaş	ORG
ijtc-453	23	2	2020	DATE
ijtc-453	23	3	rengganis & isgiyarta	ORG
ijtc-453	23	4	2015	DATE
ijtc-453	24	1	huang & yan	ORG
ijtc-453	24	2	2020	DATE
ijtc-453	25	1	2019	DATE
ijtc-453	26	1	a certain financial year	DATE
ijtc-453	26	2	pucci & skærbæk	ORG
ijtc-453	26	3	2020	DATE
ijtc-453	27	1	iapi	ORG
ijtc-453	27	2	khumawala	NORP
ijtc-453	27	3	2020	DATE
ijtc-453	28	1	al.	PERSON
ijtc-453	28	2	2018	DATE
ijtc-453	29	1	article 6 of law no. 5 of 2011	LAW
ijtc-453	29	2	article 3	LAW
ijtc-453	29	3	the republic of	GPE
ijtc-453	29	4	indonesia	GPE
ijtc-453	29	5	5	CARDINAL
ijtc-453	29	6	five) years	DATE
ijtc-453	29	7	the association of professional public accountants	ORG
ijtc-453	30	1	the indonesian institute of certified public accountants	ORG
ijtc-453	30	2	2017	DATE
ijtc-453	31	1	2018	DATE
ijtc-453	35	1	one	CARDINAL
ijtc-453	35	2	185	CARDINAL
ijtc-453	35	3	ilomata international journal of tax & accounting	ORG
ijtc-453	36	1	brownell	ORG
ijtc-453	36	2	1982	DATE
ijtc-453	36	3	jalaluddin	PERSON
ijtc-453	36	4	2010	DATE
ijtc-453	36	5	sutrisno	GPE
ijtc-453	36	6	2010	DATE
ijtc-453	37	1	2017	CARDINAL
ijtc-453	37	2	asif et al.	PERSON
ijtc-453	37	3	2022	CARDINAL
ijtc-453	37	4	2022	CARDINAL
ijtc-453	39	1	2017	DATE
ijtc-453	40	1	kang et al.	PERSON
ijtc-453	40	2	2015	DATE
ijtc-453	42	1	2016	DATE
ijtc-453	44	1	cohen et al.	PERSON
ijtc-453	44	2	2017	DATE
ijtc-453	45	1	2008	DATE
ijtc-453	47	1	2018	DATE
ijtc-453	53	1	186	CARDINAL
ijtc-453	53	2	ilomata international journal of tax & accounting	ORG
ijtc-453	62	1	one	CARDINAL
ijtc-453	65	1	indonesia	GPE
ijtc-453	67	1	prajitno	ORG
ijtc-453	67	2	2012	DATE
ijtc-453	69	1	2017	CARDINAL
ijtc-453	73	1	putra	NORP
ijtc-453	73	2	2018	DATE
ijtc-453	74	1	nurhayati	PERSON
ijtc-453	74	2	2018	DATE
ijtc-453	74	3	187	CARDINAL
ijtc-453	74	4	ilomata international journal of tax & accounting	ORG
ijtc-453	76	1	2017	CARDINAL
ijtc-453	80	1	2012	DATE
ijtc-453	81	1	2017	CARDINAL
ijtc-453	82	1	putra	GPE
ijtc-453	82	2	2018	DATE
ijtc-453	83	1	nurhayati	PERSON
ijtc-453	83	2	2018	DATE
ijtc-453	84	1	2017	CARDINAL
ijtc-453	89	1	s.	PERSON
ijtc-453	89	2	2017	CARDINAL
ijtc-453	90	1	akuntan	GPE
ijtc-453	90	2	akuntan	GPE
ijtc-453	90	3	2nd	ORDINAL
ijtc-453	91	1	https://penerbitsalemba.com/buku/01-0371-auditing-petunjuk-praktis-pemeriksaanakuntan-oleh-akuntan-publik-e5-1 al aufa	PERSON
ijtc-453	91	2	b.	GPE
ijtc-453	91	3	i. s.	PERSON
ijtc-453	91	4	putri	GPE
ijtc-453	91	5	j. s.	PERSON
ijtc-453	91	6	m. i.	PERSON
ijtc-453	91	7	2020	DATE
ijtc-453	93	1	clínica	GPE
ijtc-453	93	2	30	DATE
ijtc-453	93	3	110–113	DATE
ijtc-453	93	4	s.	GPE
ijtc-453	93	5	bokiu	GPE
ijtc-453	93	6	z., & husain	ORG
ijtc-453	93	7	s. p. (	PERSON
ijtc-453	93	8	2018	DATE
ijtc-453	94	1	perbedaan	PERSON
ijtc-453	94	2	pada kantor	PERSON
ijtc-453	94	3	badan pemeriksa keuangan	PERSON
ijtc-453	94	4	perwakilan provinsi	ORG
ijtc-453	95	1	jawara	PERSON
ijtc-453	95	2	wawasan dan riset akuntansi	PERSON
ijtc-453	95	3	5(2	DATE
ijtc-453	95	4	114–126	CARDINAL
ijtc-453	96	1	2017	CARDINAL
ijtc-453	97	1	188	CARDINAL
ijtc-453	97	2	ilomata international journal of tax & accounting	ORG
ijtc-453	98	1	60	CARDINAL
ijtc-453	98	2	37–61	CARDINAL
ijtc-453	99	1	antonelli	PERSON
ijtc-453	99	2	d’alessio, r., & walker	PERSON
ijtc-453	99	3	s. p.	PERSON
ijtc-453	99	4	2022	CARDINAL
ijtc-453	101	1	jewish	NORP
ijtc-453	101	2	italy	GPE
ijtc-453	101	3	1938–1943	CARDINAL
ijtc-453	102	1	102462	DATE
ijtc-453	103	1	asif	PERSON
ijtc-453	103	2	m.	PERSON
ijtc-453	103	3	2022	CARDINAL
ijtc-453	104	1	4.0	CARDINAL
ijtc-453	105	1	331	CARDINAL
ijtc-453	105	2	129939	DATE
ijtc-453	106	1	https://doi.org/10.1016/j.jclepro.2021.129939 ayaz	PERSON
ijtc-453	106	2	a., & yanartaş	ORG
ijtc-453	106	3	m.	PERSON
ijtc-453	106	4	2020	DATE
ijtc-453	108	1	2, 100032	DATE
ijtc-453	109	1	https://doi.org/10.1016/j.chbr.2020.100032 brownell	PERSON
ijtc-453	109	2	1982	DATE
ijtc-453	111	1	journal of accounting research	ORG
ijtc-453	111	2	20(1	CARDINAL
ijtc-453	111	3	12	CARDINAL
ijtc-453	112	1	https://doi.org/10.2307/2490760 chychyla	PERSON
ijtc-453	112	2	r.	NORP
ijtc-453	112	3	leone	ORG
ijtc-453	112	4	a. j., & minutti	PERSON
ijtc-453	112	5	2019	DATE
ijtc-453	114	1	226–253	CARDINAL
ijtc-453	115	1	j. r.	PERSON
ijtc-453	115	2	dalton	GPE
ijtc-453	115	3	d. w.	PERSON
ijtc-453	115	4	n. l.	PERSON
ijtc-453	115	5	2017	CARDINAL
ijtc-453	117	1	62	DATE
ijtc-453	117	2	1–20	CARDINAL
ijtc-453	118	1	https://doi.org/10.1016/j.aos.2017.08.003	DATE
ijtc-453	118	2	y. k.	PERSON
ijtc-453	118	3	rana	PERSON
ijtc-453	118	4	n. p.	PERSON
ijtc-453	118	5	tamilmani	PERSON
ijtc-453	118	6	k., & raman	ORG
ijtc-453	118	7	r.	NORP
ijtc-453	118	8	2020	DATE
ijtc-453	120	1	36	CARDINAL
ijtc-453	121	1	d. l.	PERSON
ijtc-453	121	2	t. k.	PERSON
ijtc-453	121	3	g. j. (	PERSON
ijtc-453	121	4	2018	DATE
ijtc-453	122	1	seven	CARDINAL
ijtc-453	123	1	30(1	CARDINAL
ijtc-453	123	2	e., & whiting	ORG
ijtc-453	123	3	r.	NORP
ijtc-453	123	4	2013	DATE
ijtc-453	125	1	british	NORP
ijtc-453	126	1	huang	PERSON
ijtc-453	126	2	& yan	PERSON
ijtc-453	126	3	2020	DATE
ijtc-453	128	1	economics & finance	ORG
ijtc-453	128	2	69	CARDINAL
ijtc-453	128	3	301–318	CARDINAL
ijtc-453	130	1	2010	DATE
ijtc-453	131	1	antara	GPE
ijtc-453	131	2	anggaran dengan kinerja pemerintah	PERSON
ijtc-453	131	3	pada skpd di kabupaten aceh besar	PERSON
ijtc-453	132	1	jurnal telaah & riset akuntansi	ORG
ijtc-453	132	2	3(1	CARDINAL
ijtc-453	133	1	http://jurnal.unsyiah.ac.id/tra/article/view/330 kang	PERSON
ijtc-453	133	2	y. j.	PERSON
ijtc-453	133	3	a. j., & trotman	PERSON
ijtc-453	133	4	k. t.	PERSON
ijtc-453	133	5	2015	CARDINAL
ijtc-453	135	1	46	DATE
ijtc-453	135	2	59–76	CARDINAL
ijtc-453	136	1	https://doi.org/10.1016/j.aos.2015.03.001 karlsson	PERSON
ijtc-453	136	2	m.	PERSON
ijtc-453	136	3	2022	CARDINAL
ijtc-453	137	1	sweden	GPE
ijtc-453	138	1	journal of accounting education	ORG
ijtc-453	138	2	58	DATE
ijtc-453	138	3	100756	DATE
ijtc-453	139	1	https://www.ilomata.org/index.php/ijtc	DATE
ijtc-453	139	2	189	CARDINAL
ijtc-453	139	3	ilomata international journal of tax & accounting	ORG
ijtc-453	139	4	khumawala	GPE
ijtc-453	139	5	s. b.	PERSON
ijtc-453	139	6	t., & yan	ORG
ijtc-453	139	7	c. j.	PERSON
ijtc-453	139	8	2020	DATE
ijtc-453	140	1	gasb	ORG
ijtc-453	140	2	53	CARDINAL
ijtc-453	141	1	39(5	CARDINAL
ijtc-453	141	2	106719	DATE
ijtc-453	142	1	https://doi.org/10.1016/j.jaccpubpol.2020.106719	ORG
ijtc-453	142	2	s.	PERSON
ijtc-453	142	3	2008	DATE
ijtc-453	143	1	dalam mendeteksi	PERSON
ijtc-453	144	1	jurnal akuntansi dan keuangan	PERSON
ijtc-453	144	2	indonesia	GPE
ijtc-453	144	3	5(1	CARDINAL
ijtc-453	144	4	102–125	DATE
ijtc-453	145	1	http://journal.ui.ac.id/index.php/jaki/article/view/2886 o’regan	PERSON
ijtc-453	145	2	& killian	PERSON
ijtc-453	145	3	s.	PERSON
ijtc-453	145	4	2021	CARDINAL
ijtc-453	147	1	94	CARDINAL
ijtc-453	147	2	101276	DATE
ijtc-453	148	1	https://doi.org/10.1016/j.aos.2021.101276 pucci	PERSON
ijtc-453	148	2	r., & skærbæk	ORG
ijtc-453	148	3	2020	DATE
ijtc-453	149	1	ifrs 9	DATE
ijtc-453	149	2	81, 101076	DATE
ijtc-453	150	1	https://doi.org/10.1016/j.aos.2019.101076 rengganis	PERSON
ijtc-453	150	2	f. d.	PERSON
ijtc-453	150	3	2015	CARDINAL
ijtc-453	151	1	pengaruh penggunaan teknologi informasi	ORG
ijtc-453	151	2	pada auditor	PERSON
ijtc-453	151	3	kap di kota	PERSON
ijtc-453	151	4	semarang	GPE
ijtc-453	152	1	diponegoro journal of accounting	ORG
ijtc-453	152	2	4(2	CARDINAL
ijtc-453	152	3	1–12	CARDINAL
ijtc-453	153	1	https://ejournal3.undip.ac.id/index.php/accounting/article/view/15461 rodgers	PERSON
ijtc-453	153	2	w., mubako	PERSON
ijtc-453	153	3	g. n., & hall	PERSON
ijtc-453	153	4	2017	CARDINAL
ijtc-453	155	1	70	CARDINAL
ijtc-453	155	2	564–574	CARDINAL
ijtc-453	156	1	https://doi.org/10.1016/j.chb.2016.12.069 ronaghi	ORG
ijtc-453	156	2	m. h., & forouharfar	ORG
ijtc-453	156	3	2020	DATE
ijtc-453	158	1	63, 101415	DATE
ijtc-453	159	1	g. d. p.	PERSON
ijtc-453	159	2	juliarto, a., & raharja	PERSON
ijtc-453	159	3	r.	PERSON
ijtc-453	159	4	2018	DATE
ijtc-453	160	1	akuntan	GPE
ijtc-453	160	2	dan	PERSON
ijtc-453	161	1	jurnal akuntansi dan	PERSON
ijtc-453	161	2	144	CARDINAL
ijtc-453	162	1	2010	DATE
ijtc-453	163	1	pengaruh partisipasi	PERSON
ijtc-453	163	2	motivasi	GPE
ijtc-453	163	3	wewenang dalam penyusunan anggaran	PERSON
ijtc-453	163	4	terhadap kinerja	PERSON
ijtc-453	163	5	pada dinas daerah dan	PERSON
ijtc-453	163	6	daerah di kabupaten rembang	PERSON
ijtc-453	165	1	http://eprints.undip.ac.id/24006/ van der steen	PERSON
ijtc-453	165	2	m. p.	PERSON
ijtc-453	165	3	2022	CARDINAL
ijtc-453	167	1	100792	DATE
ijtc-453	168	1	j. t. l.	PERSON
ijtc-453	168	2	& xu	PERSON
ijtc-453	168	3	x.	GPE
ijtc-453	168	4	2012	DATE
ijtc-453	170	1	quarterly	DATE
ijtc-453	170	2	36(1	CARDINAL
ijtc-453	170	3	157	CARDINAL
ijtc-453	171	1	s. p.	PERSON
ijtc-453	171	2	2017	CARDINAL
ijtc-453	173	1	47	DATE
ijtc-453	173	2	8–25	DATE
ijtc-453	174	1	https://doi.org/10.1016/j.cpa.2017.01.001	NORP
ijtc-453	174	2	s. p.	PERSON
ijtc-453	174	3	2021	CARDINAL
ijtc-453	177	1	british	NORP
ijtc-453	177	2	101068	DATE
ijtc-453	178	1	l.	PERSON
ijtc-453	178	2	2022	CARDINAL
ijtc-453	179	1	chinese	NORP
ijtc-453	180	1	190	CARDINAL
ijtc-453	180	2	ilomata international journal of tax & accounting	ORG
ijtc-453	180	3	102451	DATE
ijtc-453	181	1	https://doi.org/10.1016/j.cpa.2022.102451 yu	PERSON
ijtc-453	181	2	huang	PERSON
ijtc-453	181	3	yang	PERSON
ijtc-453	181	4	& xie	PERSON
ijtc-453	181	5	a.	PERSON
ijtc-453	181	6	2022	CARDINAL
ijtc-453	184	1	212	CARDINAL
ijtc-453	184	2	110292	DATE
ijtc-453	185	1	a.	GPE
ijtc-453	185	2	andreas	GPE
ijtc-453	185	3	a.	GPE
ijtc-453	185	4	2016	DATE
ijtc-453	187	1	219	CARDINAL
ijtc-453	187	2	828–832	CARDINAL