id	sid	eid	entity	type
ijtc-760	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-760	1	2	2714-9838	CARDINAL
ijtc-760	1	3	2714-9846	CARDINAL
ijtc-760	1	4	4	CARDINAL
ijtc-760	1	5	3	CARDINAL
ijtc-760	1	6	2023	CARDINAL
ijtc-760	2	1	438	CARDINAL
ijtc-760	2	2	ilomata international journal of tax & accounting	ORG
ijtc-760	2	3	lestari1	ORG
ijtc-760	2	4	muhammad nur fauzi2	PERSON
ijtc-760	2	5	university	GPE
ijtc-760	2	6	indonesia	GPE
ijtc-760	2	7	may 24	DATE
ijtc-760	2	8	2023	CARDINAL
ijtc-760	2	9	july 14	DATE
ijtc-760	2	10	2023	CARDINAL
ijtc-760	2	11	july 30	DATE
ijtc-760	2	12	2023	CARDINAL
ijtc-760	3	1	lestari	ORG
ijtc-760	3	2	t.u.	GPE
ijtc-760	3	3	m.n.	GPE
ijtc-760	3	4	2023	CARDINAL
ijtc-760	4	1	20192021	DATE
ijtc-760	5	1	ilomata international journal of tax and accounting	ORG
ijtc-760	5	2	4(3	CARDINAL
ijtc-760	5	3	438	CARDINAL
ijtc-760	7	1	ifr	ORG
ijtc-760	8	1	the indonesian stock exchange	ORG
ijtc-760	9	1	ifr	ORG
ijtc-760	9	2	144	CARDINAL
ijtc-760	9	3	48	CARDINAL
ijtc-760	9	4	3 years	DATE
ijtc-760	11	1	ifr	ORG
ijtc-760	12	1	ifr	ORG
ijtc-760	13	1	ifr	ORG
ijtc-760	13	2	4.0	CARDINAL
ijtc-760	14	1	around 1990s	DATE
ijtc-760	14	2	dolinšek & lutar-skerbinjek	ORG
ijtc-760	14	3	2018	DATE
ijtc-760	15	1	2007	DATE
ijtc-760	15	2	2020a	DATE
ijtc-760	16	1	otoritas jasa keuangan	ORG
ijtc-760	16	2	8	CARDINAL
ijtc-760	17	1	2017	CARDINAL
ijtc-760	18	1	ifr	ORG
ijtc-760	18	2	mokhtar, 2017	ORG
ijtc-760	19	1	ifr	ORG
ijtc-760	19	2	khotimah & hapsari	ORG
ijtc-760	19	3	2022	CARDINAL
ijtc-760	20	1	439	CARDINAL
ijtc-760	20	2	ilomata international journal of tax & accounting	ORG
ijtc-760	20	3	2017	CARDINAL
ijtc-760	21	1	ifr	ORG
ijtc-760	21	2	2019	DATE
ijtc-760	22	1	sandhu & singh	ORG
ijtc-760	22	2	2019	DATE
ijtc-760	23	1	ifr	ORG
ijtc-760	23	2	one	CARDINAL
ijtc-760	23	3	2019	DATE
ijtc-760	24	1	hussein & nounou	ORG
ijtc-760	24	2	2022	CARDINAL
ijtc-760	25	1	from year to year	DATE
ijtc-760	25	2	sirait & lestari	ORG
ijtc-760	25	3	2022	CARDINAL
ijtc-760	26	1	nassir zadeh et al.	FAC
ijtc-760	26	2	2018	DATE
ijtc-760	28	1	dolinšek & lutar-skerbinjek	ORG
ijtc-760	28	2	2019	DATE
ijtc-760	29	1	2007	DATE
ijtc-760	30	1	2016	DATE
ijtc-760	31	1	indonesia	GPE
ijtc-760	31	2	tbk	GPE
ijtc-760	31	3	tbk	GPE
ijtc-760	31	4	ifr	ORG
ijtc-760	31	5	2020	DATE
ijtc-760	32	1	ifr	ORG
ijtc-760	32	2	12	CARDINAL
ijtc-760	32	3	ifr	ORG
ijtc-760	32	4	6 to 5	CARDINAL
ijtc-760	32	5	2020	DATE
ijtc-760	33	1	ifr elsa	ORG
ijtc-760	33	2	7	CARDINAL
ijtc-760	33	3	6	CARDINAL
ijtc-760	33	4	2020	DATE
ijtc-760	34	1	ifr	ORG
ijtc-760	36	1	lestari & naimah	ORG
ijtc-760	36	2	2020	DATE
ijtc-760	37	1	2021	CARDINAL
ijtc-760	38	1	dâmaso & lourenço	ORG
ijtc-760	38	2	2011	DATE
ijtc-760	38	3	ifr	ORG
ijtc-760	39	1	2022	CARDINAL
ijtc-760	40	1	2020	DATE
ijtc-760	40	2	2022	CARDINAL
ijtc-760	40	3	2011	DATE
ijtc-760	41	1	nazar & syafrizal	ORG
ijtc-760	41	2	2019	DATE
ijtc-760	41	3	dewi	PERSON
ijtc-760	41	4	2019	DATE
ijtc-760	41	5	ifr	ORG
ijtc-760	42	1	440	CARDINAL
ijtc-760	42	2	ilomata international journal of tax & accounting	ORG
ijtc-760	42	3	sharma & bhardwaj	ORG
ijtc-760	42	4	2022	CARDINAL
ijtc-760	42	5	2020a	DATE
ijtc-760	42	6	ifr	ORG
ijtc-760	43	1	suzan & aini	ORG
ijtc-760	43	2	2022	CARDINAL
ijtc-760	44	1	2021	CARDINAL
ijtc-760	45	1	2020	DATE
ijtc-760	46	1	2011	DATE
ijtc-760	47	1	ifr	ORG
ijtc-760	47	2	sabrina et al.	PERSON
ijtc-760	47	3	2019	DATE
ijtc-760	48	1	fitrian & navilah	ORG
ijtc-760	48	2	2022	CARDINAL
ijtc-760	48	3	2020	DATE
ijtc-760	48	4	ifr	ORG
ijtc-760	50	1	agustina & yanto	ORG
ijtc-760	50	2	2022	CARDINAL
ijtc-760	51	1	one	CARDINAL
ijtc-760	51	2	lim & rokhim	ORG
ijtc-760	51	3	2020	DATE
ijtc-760	52	1	marwa et al.	PERSON
ijtc-760	52	2	2017	DATE
ijtc-760	53	1	kurniawati	ORG
ijtc-760	53	2	2018	DATE
ijtc-760	54	1	dwiastuti & dillak	ORG
ijtc-760	54	2	2019	DATE
ijtc-760	55	1	two	CARDINAL
ijtc-760	55	2	adugna & kumar	ORG
ijtc-760	55	3	2021	DATE
ijtc-760	56	1	alarussi & alhaderi	ORG
ijtc-760	56	2	2018	DATE
ijtc-760	57	1	bini et al.	PERSON
ijtc-760	57	2	2011	DATE
ijtc-760	57	3	2018	DATE
ijtc-760	58	1	sharma & bhardwaj	ORG
ijtc-760	58	2	2022	CARDINAL
ijtc-760	59	1	2020b	DATE
ijtc-760	59	2	2018	DATE
ijtc-760	60	1	agustina & yanto	ORG
ijtc-760	60	2	2022	CARDINAL
ijtc-760	60	3	ariani & putri	ORG
ijtc-760	60	4	2021	DATE
ijtc-760	60	5	adugna & kumar	ORG
ijtc-760	60	6	2021	DATE
ijtc-760	60	7	ifr	ORG
ijtc-760	62	1	ifr	ORG
ijtc-760	64	1	2019 to 2021	DATE
ijtc-760	64	2	441	CARDINAL
ijtc-760	64	3	tax & accounting	ORG
ijtc-760	66	1	1	CARDINAL
ijtc-760	66	2	2019	CARDINAL
ijtc-760	66	3	2021	CARDINAL
ijtc-760	67	1	2	CARDINAL
ijtc-760	67	2	the 2019 to 2021	DATE
ijtc-760	68	1	3	CARDINAL
ijtc-760	68	2	annual	DATE
ijtc-760	68	3	2019	CARDINAL
ijtc-760	68	4	2021	CARDINAL
ijtc-760	69	1	144	CARDINAL
ijtc-760	69	2	48	CARDINAL
ijtc-760	69	3	2019	CARDINAL
ijtc-760	69	4	2021	CARDINAL
ijtc-760	72	1	12	CARDINAL
ijtc-760	73	1	1	CARDINAL
ijtc-760	74	1	ifr	ORG
ijtc-760	74	2	dâmaso & lourenço	ORG
ijtc-760	74	3	2011	DATE
ijtc-760	76	1	dâmaso & lourenço	ORG
ijtc-760	76	2	2011	DATE
ijtc-760	76	3	kurniawati	ORG
ijtc-760	76	4	2018	DATE
ijtc-760	76	5	agustina & yanto	ORG
ijtc-760	76	6	2022	CARDINAL
ijtc-760	78	1	144	CARDINAL
ijtc-760	78	2	3 years	DATE
ijtc-760	78	3	2019-2021	DATE
ijtc-760	79	1	1	CARDINAL
ijtc-760	80	1	12	CARDINAL
ijtc-760	80	2	2023	CARDINAL
ijtc-760	80	3	1	CARDINAL
ijtc-760	81	1	5.576389 0.567151	MONEY
ijtc-760	81	2	0.008278 median	MONEY
ijtc-760	81	3	0.020250	ORG
ijtc-760	82	1	10.00000	CARDINAL
ijtc-760	82	2	3.000000	CARDINAL
ijtc-760	82	3	dev	PERSON
ijtc-760	83	1	1.683236 0.148031	CARDINAL
ijtc-760	83	2	0.472091 0.047963	MONEY
ijtc-760	83	3	2.723604	MONEY
ijtc-760	83	4	2.805163	CARDINAL
ijtc-760	83	5	31.47190	CARDINAL
ijtc-760	83	6	jarque	NORP
ijtc-760	83	7	0.061524 0.785367	PRODUCT
ijtc-760	83	8	803.0000	CARDINAL
ijtc-760	83	9	81.66970	CARDINAL
ijtc-760	83	10	1831854	DATE
ijtc-760	84	1	1.192100	CARDINAL
ijtc-760	85	1	405.1597	CARDINAL
ijtc-760	85	2	3.133595	CARDINAL
ijtc-760	85	3	6.084545	CARDINAL
ijtc-760	85	4	144	CARDINAL
ijtc-760	85	5	144	CARDINAL
ijtc-760	85	6	442	CARDINAL
ijtc-760	85	7	ilomata international journal of tax & accounting	ORG
ijtc-760	85	8	1	CARDINAL
ijtc-760	85	9	12	CARDINAL
ijtc-760	85	10	2023	CARDINAL
ijtc-760	85	11	2	CARDINAL
ijtc-760	85	12	2	CARDINAL
ijtc-760	85	13	0.9	CARDINAL
ijtc-760	86	1	2	CARDINAL
ijtc-760	86	2	12	CARDINAL
ijtc-760	86	3	2023	CARDINAL
ijtc-760	86	4	3	CARDINAL
ijtc-760	86	5	3	CARDINAL
ijtc-760	86	6	0.05	CARDINAL
ijtc-760	87	1	1	CARDINAL
ijtc-760	87	2	12	CARDINAL
ijtc-760	87	3	2023	CARDINAL
ijtc-760	87	4	4	CARDINAL
ijtc-760	90	1	1.000000	CARDINAL
ijtc-760	92	1	1.000000	CARDINAL
ijtc-760	92	2	443	CARDINAL
ijtc-760	92	3	ilomata international journal of tax & accounting	ORG
ijtc-760	92	4	4	CARDINAL
ijtc-760	92	5	0.0000	CARDINAL
ijtc-760	92	6	0.05	CARDINAL
ijtc-760	94	1	hausman	PERSON
ijtc-760	95	1	2	CARDINAL
ijtc-760	95	2	hausman	PERSON
ijtc-760	95	3	12	CARDINAL
ijtc-760	95	4	2023	CARDINAL
ijtc-760	95	5	5	CARDINAL
ijtc-760	95	6	hausman	PERSON
ijtc-760	95	7	5	CARDINAL
ijtc-760	95	8	0.1089	CARDINAL
ijtc-760	95	9	0.05	CARDINAL
ijtc-760	96	1	rem	PERSON
ijtc-760	97	1	hausman	PERSON
ijtc-760	97	2	rem	PERSON
ijtc-760	97	3	cem	ORG
ijtc-760	97	4	lagrange	GPE
ijtc-760	98	1	3	CARDINAL
ijtc-760	98	2	lagrange	GPE
ijtc-760	98	3	12	CARDINAL
ijtc-760	98	4	2023	CARDINAL
ijtc-760	98	5	6	CARDINAL
ijtc-760	99	1	lagrange	GPE
ijtc-760	99	2	444	CARDINAL
ijtc-760	99	3	ilomata international journal of tax & accounting	ORG
ijtc-760	99	4	6	CARDINAL
ijtc-760	99	5	0.0000	CARDINAL
ijtc-760	99	6	0.0000 <0.05	QUANTITY
ijtc-760	100	1	lagrange	GPE
ijtc-760	100	2	rem	PERSON
ijtc-760	101	1	rem	ORG
ijtc-760	102	1	three	CARDINAL
ijtc-760	102	2	rem	PERSON
ijtc-760	103	1	12	CARDINAL
ijtc-760	104	1	12	CARDINAL
ijtc-760	104	2	2023	CARDINAL
ijtc-760	104	3	7	CARDINAL
ijtc-760	104	4	7	CARDINAL
ijtc-760	104	5	𝐼𝐹𝑅	ORG
ijtc-760	106	1	−0,0260795𝑃𝑟𝑜𝑓	ORG
ijtc-760	106	2	ifr	ORG
ijtc-760	106	3	445	CARDINAL
ijtc-760	107	1	tax & accounting	ORG
ijtc-760	108	1	first	ORDINAL
ijtc-760	109	1	12	CARDINAL
ijtc-760	109	2	2023	CARDINAL
ijtc-760	109	3	8	CARDINAL
ijtc-760	110	1	8	CARDINAL
ijtc-760	110	2	0.043200	CARDINAL
ijtc-760	110	3	4.32%	PERCENT
ijtc-760	111	1	0.043200	CARDINAL
ijtc-760	111	2	4.32%	PERCENT
ijtc-760	112	1	0.956800	CARDINAL
ijtc-760	112	2	95.68%	PERCENT
ijtc-760	113	1	12	CARDINAL
ijtc-760	113	2	2023	CARDINAL
ijtc-760	113	3	9	CARDINAL
ijtc-760	114	1	9	CARDINAL
ijtc-760	114	2	0.026951	ORG
ijtc-760	114	3	0.05	CARDINAL
ijtc-760	115	1	0.063273	CARDINAL
ijtc-760	115	2	0.613158	CARDINAL
ijtc-760	116	1	0.043200 s.d	MONEY
ijtc-760	117	1	0.306804	CARDINAL
ijtc-760	117	2	0.300104	CARDINAL
ijtc-760	117	3	12.60872	CARDINAL
ijtc-760	117	4	3.152170 durbin-watson	PERSON
ijtc-760	117	5	1.649921	CARDINAL
ijtc-760	117	6	0.026951	CARDINAL
ijtc-760	117	7	0.063273	CARDINAL
ijtc-760	117	8	0.613158	CARDINAL
ijtc-760	117	9	0.043200 s.d	MONEY
ijtc-760	118	1	0.306804	CARDINAL
ijtc-760	118	2	0.300104	CARDINAL
ijtc-760	118	3	12.60872	CARDINAL
ijtc-760	118	4	3.152170 durbin-watson	PERSON
ijtc-760	118	5	1.649921	CARDINAL
ijtc-760	118	6	0.026951	CARDINAL
ijtc-760	118	7	446	CARDINAL
ijtc-760	118	8	ilomata international journal of tax & accounting	ORG
ijtc-760	118	9	2019-2021	DATE
ijtc-760	119	1	12	CARDINAL
ijtc-760	119	2	2023	CARDINAL
ijtc-760	119	3	10	CARDINAL
ijtc-760	120	1	1	CARDINAL
ijtc-760	121	1	10	CARDINAL
ijtc-760	121	2	0.2032 > 0.05	MONEY
ijtc-760	121	3	5%	PERCENT
ijtc-760	121	4	0.592144	CARDINAL
ijtc-760	122	1	ifr	ORG
ijtc-760	124	1	ifr	ORG
ijtc-760	124	2	2019-2021	DATE
ijtc-760	125	1	ifr	ORG
ijtc-760	127	1	ifr	ORG
ijtc-760	128	1	nazar & syafrizal	ORG
ijtc-760	128	2	2019	DATE
ijtc-760	128	3	dewi	PERSON
ijtc-760	128	4	2019	DATE
ijtc-760	128	5	ifr	ORG
ijtc-760	129	1	2	CARDINAL
ijtc-760	129	2	0.0211	ORG
ijtc-760	129	3	0.0211 <0.05	MONEY
ijtc-760	129	4	5%	PERCENT
ijtc-760	129	5	0.000017	CARDINAL
ijtc-760	129	6	ifr	ORG
ijtc-760	130	1	ifr	ORG
ijtc-760	131	1	ifr	ORG
ijtc-760	133	1	ifr	ORG
ijtc-760	133	2	2019-2021	DATE
ijtc-760	134	1	ifr	GPE
ijtc-760	137	1	ifr	ORG
ijtc-760	138	1	ifr	ORG
ijtc-760	138	2	0.063273	CARDINAL
ijtc-760	138	3	0.613158	CARDINAL
ijtc-760	138	4	0.043200 s.d	MONEY
ijtc-760	139	1	0.306804	CARDINAL
ijtc-760	139	2	0.300104	CARDINAL
ijtc-760	139	3	12.60872	CARDINAL
ijtc-760	139	4	3.152170 durbin-watson	PERSON
ijtc-760	139	5	1.649921	CARDINAL
ijtc-760	139	6	0.026951	CARDINAL
ijtc-760	139	7	447	CARDINAL
ijtc-760	139	8	ilomata international journal of tax & accounting	ORG
ijtc-760	140	1	sharma & bhardwaj	ORG
ijtc-760	140	2	2022	CARDINAL
ijtc-760	140	3	2020a	DATE
ijtc-760	141	1	3	CARDINAL
ijtc-760	141	2	0.1279	CARDINAL
ijtc-760	141	3	0.1279	LAW
ijtc-760	141	4	0.05	CARDINAL
ijtc-760	141	5	ifr	ORG
ijtc-760	142	1	ifr	ORG
ijtc-760	143	1	ifr	ORG
ijtc-760	143	2	2019-2021	DATE
ijtc-760	144	1	ifr	ORG
ijtc-760	147	1	ifr	ORG
ijtc-760	148	1	agustina & yanto	ORG
ijtc-760	148	2	2022	CARDINAL
ijtc-760	148	3	ariani & putri	ORG
ijtc-760	148	4	2021	DATE
ijtc-760	148	5	adugna & kumar	ORG
ijtc-760	148	6	2021	DATE
ijtc-760	149	1	1	CARDINAL
ijtc-760	149	2	2019-2021	DATE
ijtc-760	149	3	2	CARDINAL
ijtc-760	149	4	2019-2021	DATE
ijtc-760	150	1	3	CARDINAL
ijtc-760	150	2	2019-2021	DATE
ijtc-760	151	1	4	CARDINAL
ijtc-760	151	2	20192021	DATE
ijtc-760	157	1	ifr	ORG
ijtc-760	158	1	m. r.	PERSON
ijtc-760	158	2	2019	DATE
ijtc-760	159	1	strategi bisnis terhadap	PERSON
ijtc-760	159	2	dan	PERSON
ijtc-760	160	1	ekonomi	CARDINAL
ijtc-760	160	2	dan bisnis	PERSON
ijtc-760	160	3	12(1	CARDINAL
ijtc-760	160	4	1–18	CARDINAL
ijtc-760	161	1	448	CARDINAL
ijtc-760	161	2	ilomata international journal of tax & accounting	ORG
ijtc-760	161	3	b. m.	PERSON
ijtc-760	161	4	b.	PERSON
ijtc-760	161	5	2021	CARDINAL
ijtc-760	162	1	ethiopian	NORP
ijtc-760	163	1	66(66	CARDINAL
ijtc-760	164	1	agustina	PERSON
ijtc-760	164	2	d., & yanto	ORG
ijtc-760	165	1	2022	CARDINAL
ijtc-760	166	1	ifr	ORG
ijtc-760	167	1	journal of economics	ORG
ijtc-760	167	2	3(1	CARDINAL
ijtc-760	167	3	39–44	CARDINAL
ijtc-760	167	4	https://doi.org/10.47065/arbitrase.v3i1.437 alarussi	PERSON
ijtc-760	167	5	a. s.	PERSON
ijtc-760	167	6	s. m. (	PERSON
ijtc-760	167	7	2018	DATE
ijtc-760	168	1	malaysia	GPE
ijtc-760	169	1	45(3	CARDINAL
ijtc-760	169	2	442–458	CARDINAL
ijtc-760	170	1	https://doi.org/10.1108/jes-05-2017-0124 amalia	PERSON
ijtc-760	170	2	w. e., &	PERSON
ijtc-760	171	1	2016	CARDINAL
ijtc-760	172	1	dan tingkat	PERSON
ijtc-760	172	2	informasi	GPE
ijtc-760	172	3	saham perusahaan	ORG
ijtc-760	173	1	jurnal akuntansi	ORG
ijtc-760	173	2	indonesia	GPE
ijtc-760	173	3	1(1	CARDINAL
ijtc-760	173	4	11	CARDINAL
ijtc-760	174	1	ariani	PERSON
ijtc-760	174	2	k. r.	PERSON
ijtc-760	174	3	g. a.	PERSON
ijtc-760	174	4	2021	CARDINAL
ijtc-760	175	1	indonesia	GPE
ijtc-760	176	1	149	CARDINAL
ijtc-760	177	1	i. c. (	PERSON
ijtc-760	177	2	2011	DATE
ijtc-760	179	1	8th	ORDINAL
ijtc-760	179	2	8th	ORDINAL
ijtc-760	179	3	2011	DATE
ijtc-760	179	4	july	DATE
ijtc-760	179	5	331–359	CARDINAL
ijtc-760	180	1	dewi	PERSON
ijtc-760	180	2	a. e.	PERSON
ijtc-760	180	3	2019	DATE
ijtc-760	181	1	dan kepemilikan	PERSON
ijtc-760	182	1	jurnal ilmu	PERSON
ijtc-760	182	2	dan riset akuntansi	PERSON
ijtc-760	182	3	8(7	DATE
ijtc-760	182	4	1–16	CARDINAL
ijtc-760	183	1	dissanayake	ORG
ijtc-760	183	2	d.	NORP
ijtc-760	183	3	w.	PERSON
ijtc-760	183	4	2019	DATE
ijtc-760	184	1	sri lankan	ORG
ijtc-760	185	1	pacific accounting review	ORG
ijtc-760	185	2	31(1	CARDINAL
ijtc-760	185	3	84–109	CARDINAL
ijtc-760	186	1	t., & lutar-skerbinjek,	ORG
ijtc-760	186	2	a.	PERSON
ijtc-760	186	3	2018	DATE
ijtc-760	187	1	slovenia	GPE
ijtc-760	188	1	kybernetes	PERSON
ijtc-760	188	2	458–473	CARDINAL
ijtc-760	189	1	t., & lutar-skerbinjek,	ORG
ijtc-760	189	2	a.	PERSON
ijtc-760	189	3	2019	DATE
ijtc-760	191	1	journal of economics	ORG
ijtc-760	191	2	24(48	CARDINAL
ijtc-760	191	3	266–287	CARDINAL
ijtc-760	192	1	https://doi.org/10.1108/jefas-11-2018-0120 dwiastuti	PERSON
ijtc-760	192	2	d. s., & dillak	ORG
ijtc-760	192	3	j.	PERSON
ijtc-760	192	4	2019	DATE
ijtc-760	193	1	perusahaan	GPE
ijtc-760	193	2	kebijakan hutang	GPE
ijtc-760	193	3	dan profitabilitas terhadap nilai	PERSON
ijtc-760	194	1	137–146	CARDINAL
ijtc-760	194	2	b. c., & navilah	PERSON
ijtc-760	195	1	2022	CARDINAL
ijtc-760	196	1	dan leverage terhadap interner financial	ORG
ijtc-760	197	1	akuntansi	ORG
ijtc-760	197	2	12(1	CARDINAL
ijtc-760	197	3	89–108	PRODUCT
ijtc-760	198	1	hussein	PERSON
ijtc-760	198	2	2022	CARDINAL
ijtc-760	199	1	egyptian	NORP
ijtc-760	200	1	841–865	CARDINAL
ijtc-760	201	1	449	CARDINAL
ijtc-760	201	2	ilomata international journal of tax &	ORG
ijtc-760	201	3	f.	PERSON
ijtc-760	201	4	2022	CARDINAL
ijtc-760	205	1	euromed journal of business	ORG
ijtc-760	205	2	17(4	CARDINAL
ijtc-760	205	3	519–549	CARDINAL
ijtc-760	205	4	https://doi.org/10.1108/emjb-10-2020-0115 khotimah	PERSON
ijtc-760	205	5	d. k.	PERSON
ijtc-760	205	6	d. w.	PERSON
ijtc-760	205	7	2022	CARDINAL
ijtc-760	207	1	budapest international research and critics institute-journal	ORG
ijtc-760	207	2	17640–17652	CARDINAL
ijtc-760	208	1	kurniawati	ORG
ijtc-760	208	2	2018	DATE
ijtc-760	209	1	yang berpengaruh	PERSON
ijtc-760	209	2	ifr	ORG
ijtc-760	209	3	di perusahaan manufaktur yang terdaftar dalam bursa	ORG
ijtc-760	209	4	surabaya	GPE
ijtc-760	210	1	16(2	CARDINAL
ijtc-760	210	2	289–299	CARDINAL
ijtc-760	211	1	lestari, y. a., & naimah	ORG
ijtc-760	211	2	2020	DATE
ijtc-760	212	1	peran entrenchment	PERSON
ijtc-760	212	2	dari konsentrasi kepemilikan	PERSON
ijtc-760	213	1	11(4	DATE
ijtc-760	214	1	321–333	CARDINAL
ijtc-760	215	1	lim, h., & rokhim	ORG
ijtc-760	215	2	r.	PERSON
ijtc-760	215	3	2020	DATE
ijtc-760	216	1	indonesian	NORP
ijtc-760	217	1	48(5	CARDINAL
ijtc-760	217	2	981–995	CARDINAL
ijtc-760	218	1	marwa	PERSON
ijtc-760	218	2	isynuwardhana	ORG
ijtc-760	218	3	d., & nurbaiti	ORG
ijtc-760	218	4	2017	CARDINAL
ijtc-760	219	1	dan sustainability	PERSON
ijtc-760	219	2	terhadap nilai perusahaan	ORG
ijtc-760	220	1	akuntansi kontemporer	PERSON
ijtc-760	220	2	9(2	CARDINAL
ijtc-760	221	1	https://doi.org/10.23969/jrak.v9i2.582 meinawati	PERSON
ijtc-760	221	2	s., & masitoh	ORG
ijtc-760	221	3	e. (	ORG
ijtc-760	221	4	2020a	DATE
ijtc-760	222	1	determinan pengungkapan	PERSON
ijtc-760	222	2	pada perusahaan manufaktur yang terdaftar di bursa	PERSON
ijtc-760	222	3	indonesia	GPE
ijtc-760	223	1	dan jurnal akuntansi	PERSON
ijtc-760	223	2	4(2	CARDINAL
ijtc-760	223	3	412	CARDINAL
ijtc-760	224	1	s., & masitoh	ORG
ijtc-760	224	2	e. (2020b	ORG
ijtc-760	225	1	determinan pengungkapan	PERSON
ijtc-760	225	2	pada perusahaan manufaktur yang terdaftar di bursa	PERSON
ijtc-760	225	3	indonesia	GPE
ijtc-760	226	1	dan jurnal akuntansi	PERSON
ijtc-760	226	2	4(2	CARDINAL
ijtc-760	226	3	412	CARDINAL
ijtc-760	227	1	mokhtar	PERSON
ijtc-760	227	2	e. s.	PERSON
ijtc-760	227	3	2017	CARDINAL
ijtc-760	229	1	journal of financial	ORG
ijtc-760	229	2	15(1	CARDINAL
ijtc-760	229	3	116–154	CARDINAL
ijtc-760	230	1	musleh al-sartawi	PERSON
ijtc-760	230	2	a., & reyad	ORG
ijtc-760	230	3	s. (2018	ORG
ijtc-760	232	1	237–247	CARDINAL
ijtc-760	233	1	f.	PERSON
ijtc-760	233	2	salehi	ORG
ijtc-760	233	3	m., & shabestari, h. (2018	ORG
ijtc-760	234	1	iran	GPE
ijtc-760	235	1	emerald publishing limited	ORG
ijtc-760	235	2	1021–1041	CARDINAL
ijtc-760	236	1	nazar	PERSON
ijtc-760	236	2	s. n., & syafrizal	PERSON
ijtc-760	236	3	2019	DATE
ijtc-760	237	1	badan usaha milik negara:	ORG
ijtc-760	238	1	jurnal akuntansi	PERSON
ijtc-760	238	2	dan bisnis	PERSON
ijtc-760	238	3	12(2	DATE
ijtc-760	238	4	95–104	GPE
ijtc-760	239	1	nurbaiti, a.	ORG
ijtc-760	239	2	lestari	ORG
ijtc-760	239	3	t. u., & thayeb	ORG
ijtc-760	239	4	n. a.	PERSON
ijtc-760	239	5	2021	CARDINAL
ijtc-760	240	1	dan ukuran	PERSON
ijtc-760	240	2	perusahaan terhadap	ORG
ijtc-760	240	3	laporan keuangan	PERSON
ijtc-760	241	1	ekonomi	ORG
ijtc-760	241	2	& akuntansi	ORG
ijtc-760	241	3	5(1	CARDINAL
ijtc-760	241	4	758–771	CARDINAL
ijtc-760	241	5	oktaviani, a.	PERSON
ijtc-760	241	6	andriati	GPE
ijtc-760	241	7	h., & larasati	ORG
ijtc-760	241	8	r.	NORP
ijtc-760	241	9	2020	DATE
ijtc-760	242	1	yang mempengaruhi	PERSON
ijtc-760	242	2	penerapan	PERSON
ijtc-760	242	3	ifr	ORG
ijtc-760	242	4	450	CARDINAL
ijtc-760	242	5	tax & accounting	ORG
ijtc-760	242	6	pada tahun	PERSON
ijtc-760	242	7	2014-2018	DATE
ijtc-760	243	1	jurnal akuntansi dan keuangan	PERSON
ijtc-760	243	2	daerah	ORG
ijtc-760	243	3	m., melyawati	PERSON
ijtc-760	243	4	m.	GPE
ijtc-760	243	5	firmansyah	GPE
ijtc-760	243	6	a., & trisnawati	ORG
ijtc-760	243	7	2021	CARDINAL
ijtc-760	244	1	peran konsentrasi kepemilikan	PERSON
ijtc-760	244	2	penghindaran pajak	PERSON
ijtc-760	244	3	manajemen laba	ORG
ijtc-760	245	1	studi akuntansi dan keuangan	PERSON
ijtc-760	245	2	indonesia	GPE
ijtc-760	245	3	4(1	CARDINAL
ijtc-760	245	4	17–29	CARDINAL
ijtc-760	246	1	https://doi.org/10.21632/saki.4.1.17-29 rahmawati	PRODUCT
ijtc-760	246	2	2020	DATE
ijtc-760	247	1	dan likuiditas	PERSON
ijtc-760	247	2	ifr	ORG
ijtc-760	248	1	r. n.	PERSON
ijtc-760	248	2	a. t.	PERSON
ijtc-760	248	3	2017	CARDINAL
ijtc-760	249	1	penerapan	PERSON
ijtc-760	249	2	ifr	ORG
ijtc-760	249	3	pada bank	ORG
ijtc-760	249	4	umum syariah di	PERSON
ijtc-760	249	5	indonesia	GPE
ijtc-760	250	1	jurnal akuntansi dan keuangan	PERSON
ijtc-760	250	2	islam	NORP
ijtc-760	250	3	5(1	CARDINAL
ijtc-760	250	4	63–81	CARDINAL
ijtc-760	251	1	sabrina	GPE
ijtc-760	251	2	s.	PERSON
ijtc-760	251	3	lisandra, a.	PERSON
ijtc-760	251	4	meiryani, & handoko	ORG
ijtc-760	251	5	b. l.	PERSON
ijtc-760	251	6	2019	DATE
ijtc-760	252	1	indonesian	NORP
ijtc-760	253	1	38–42	DATE
ijtc-760	253	2	sandhu	GPE
ijtc-760	253	3	a., & singh	ORG
ijtc-760	253	4	b.	PERSON
ijtc-760	253	5	2019	DATE
ijtc-760	254	1	indian	NORP
ijtc-760	255	1	292–319	CARDINAL
ijtc-760	256	1	https://doi.org/10.1108/jfra-05-2017-0031 sharma	PERSON
ijtc-760	256	2	dr. n. k.	PERSON
ijtc-760	256	3	dr. s.	PERSON
ijtc-760	256	4	2022	CARDINAL
ijtc-760	258	1	december	DATE
ijtc-760	258	2	265–274	CARDINAL
ijtc-760	258	3	https://doi.org/10.13140/rg.2.2.28123.44327 sirait	ORG
ijtc-760	258	4	j. n., & lestari	PERSON
ijtc-760	258	5	2022	CARDINAL
ijtc-760	259	1	dan reputasi	PERSON
ijtc-760	259	2	makanan dan minuman terdaftar pada	PERSON
ijtc-760	259	3	indonesia	GPE
ijtc-760	259	4	2018-2021	DATE
ijtc-760	260	1	9(5	CARDINAL
ijtc-760	260	2	3177–3184	CARDINAL
ijtc-760	260	3	sukmadilaga	PERSON
ijtc-760	260	4	h.	GPE
ijtc-760	260	5	suciati	GPE
ijtc-760	260	6	h.	GPE
ijtc-760	260	7	t. u., & ghani	ORG
ijtc-760	260	8	e. k.	PERSON
ijtc-760	260	9	2019	DATE
ijtc-760	261	1	indonesia	GPE
ijtc-760	262	1	international journal of innovation	ORG
ijtc-760	262	2	5(2	CARDINAL
ijtc-760	262	3	1116–1133	CARDINAL
ijtc-760	263	1	suzan	GPE
ijtc-760	263	2	l., & aini	ORG
ijtc-760	263	3	2022	CARDINAL
ijtc-760	264	1	the indonesia stock exchange	ORG
ijtc-760	264	2	2017-2020	DATE
ijtc-760	265	1	ieom	PERSON
ijtc-760	265	2	6(4	CARDINAL
ijtc-760	265	3	183–191	CARDINAL