id	sid	eid	entity	type
ijtc-937	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-937	1	2	2714-9838	CARDINAL
ijtc-937	1	3	2714-9846	CARDINAL
ijtc-937	1	4	4	CARDINAL
ijtc-937	1	5	4	CARDINAL
ijtc-937	1	6	2023	CARDINAL
ijtc-937	1	7	846	CARDINAL
ijtc-937	1	8	ilomata international journal of tax & accounting	ORG
ijtc-937	1	9	rahcmatulloh1	ORG
ijtc-937	1	10	eddy suranta2	PERSON
ijtc-937	2	1	university	GPE
ijtc-937	2	2	indonesia	GPE
ijtc-937	2	3	redho34@gmail.com1	CARDINAL
ijtc-937	2	4	september 10	DATE
ijtc-937	2	5	2023	CARDINAL
ijtc-937	2	6	october 20	DATE
ijtc-937	2	7	2023	CARDINAL
ijtc-937	2	8	october 31	DATE
ijtc-937	2	9	2023	CARDINAL
ijtc-937	2	10	rachmatulloh, r.	ORG
ijtc-937	2	11	suranta	GPE
ijtc-937	2	12	e.	PERSON
ijtc-937	2	13	2023	CARDINAL
ijtc-937	3	1	19	CARDINAL
ijtc-937	3	2	ilomata international journal of tax and accounting	ORG
ijtc-937	3	3	4(4	CARDINAL
ijtc-937	3	4	846	CARDINAL
ijtc-937	6	1	tobin	ORG
ijtc-937	9	1	120	CARDINAL
ijtc-937	9	2	the indonesian stock exchange	ORG
ijtc-937	9	3	esg	ORG
ijtc-937	9	4	2018	DATE
ijtc-937	9	5	2022	CARDINAL
ijtc-937	9	6	covid-19	PRODUCT
ijtc-937	10	1	esg	ORG
ijtc-937	10	2	roe	PRODUCT
ijtc-937	10	3	tobin	ORG
ijtc-937	10	4	q.	PERSON
ijtc-937	10	5	esg	ORG
ijtc-937	11	1	esg	ORG
ijtc-937	12	1	indonesia	GPE
ijtc-937	13	1	4.0	CARDINAL
ijtc-937	14	1	covid-19	PRODUCT
ijtc-937	14	2	early 2020	DATE
ijtc-937	16	1	847	CARDINAL
ijtc-937	16	2	ilomata international journal of tax & accounting	ORG
ijtc-937	18	1	qiu et al.	FAC
ijtc-937	18	2	2021	CARDINAL
ijtc-937	19	1	2020	DATE
ijtc-937	22	1	esg	ORG
ijtc-937	22	2	five	CARDINAL
ijtc-937	24	1	cheng et al.	PERSON
ijtc-937	24	2	2023	CARDINAL
ijtc-937	24	3	chininga et al.	PERSON
ijtc-937	24	4	2023	CARDINAL
ijtc-937	25	1	esg	ORG
ijtc-937	27	1	esg management	ORG
ijtc-937	27	2	2023	CARDINAL
ijtc-937	27	3	de lucia et al.	PERSON
ijtc-937	27	4	2020	DATE
ijtc-937	32	1	2021	CARDINAL
ijtc-937	32	2	covid-19	PERSON
ijtc-937	32	3	indonesia	GPE
ijtc-937	32	4	the first quarter	DATE
ijtc-937	35	1	esg	CARDINAL
ijtc-937	35	2	2023	CARDINAL
ijtc-937	35	3	kolsi et al.	PERSON
ijtc-937	35	4	2023	CARDINAL
ijtc-937	37	1	848	CARDINAL
ijtc-937	37	2	ilomata international journal of tax & accounting	ORG
ijtc-937	40	1	covid-19	PRODUCT
ijtc-937	41	1	esg management	ORG
ijtc-937	44	1	andriani & arsjah	ORG
ijtc-937	44	2	2022	CARDINAL
ijtc-937	50	1	jensen & meckling	ORG
ijtc-937	50	2	1976	DATE
ijtc-937	52	1	husada & handayani	ORG
ijtc-937	52	2	2021	DATE
ijtc-937	53	1	ocial	CARDINAL
ijtc-937	53	2	esg	NORP
ijtc-937	53	3	qodary & tambun	ORG
ijtc-937	53	4	2021	CARDINAL
ijtc-937	55	1	the indonesia stock exchange's	ORG
ijtc-937	56	1	849	CARDINAL
ijtc-937	56	2	ilomata international journal of tax & accounting	ORG
ijtc-937	59	1	esg	GPE
ijtc-937	62	1	zahroh & hersugondo	ORG
ijtc-937	62	2	2021	DATE
ijtc-937	63	1	esg	ORG
ijtc-937	63	2	2023	CARDINAL
ijtc-937	63	3	aouadi & marsat,	ORG
ijtc-937	63	4	2018	DATE
ijtc-937	63	5	tobin	ORG
ijtc-937	63	6	melinda & wardhani	ORG
ijtc-937	63	7	2020	DATE
ijtc-937	65	1	esg	ORG
ijtc-937	65	2	2022	CARDINAL
ijtc-937	66	1	2023	CARDINAL
ijtc-937	67	1	esg	ORG
ijtc-937	68	1	850	CARDINAL
ijtc-937	68	2	ilomata international journal of tax & accounting	ORG
ijtc-937	68	3	esg	ORG
ijtc-937	69	1	2	CARDINAL
ijtc-937	71	1	the indonesia stock exchange	ORG
ijtc-937	71	2	2018	DATE
ijtc-937	71	3	2022	CARDINAL
ijtc-937	71	4	2017	DATE
ijtc-937	73	1	the indonesia stock exchange	ORG
ijtc-937	73	2	the last five years	DATE
ijtc-937	73	3	2018	DATE
ijtc-937	73	4	2022	CARDINAL
ijtc-937	73	5	annual	DATE
ijtc-937	74	1	indonesia	GPE
ijtc-937	74	2	the end of each year	DATE
ijtc-937	75	1	ibm	ORG
ijtc-937	75	2	25	CARDINAL
ijtc-937	76	1	851	CARDINAL
ijtc-937	76	2	ilomata international journal of tax & accounting	ORG
ijtc-937	77	1	3	CARDINAL
ijtc-937	78	1	2020	DATE
ijtc-937	78	2	roe roe = niit / teit	PRODUCT
ijtc-937	78	3	alareeni & hamdan, 2020	ORG
ijtc-937	79	1	2022	CARDINAL
ijtc-937	79	2	esg	CARDINAL
ijtc-937	79	3	jones	PERSON
ijtc-937	79	4	1	CARDINAL
ijtc-937	79	5	2	CARDINAL
ijtc-937	81	1	4	CARDINAL
ijtc-937	81	2	sabrina et al.	PERSON
ijtc-937	81	3	2020	DATE
ijtc-937	81	4	1	CARDINAL
ijtc-937	81	5	2023	CARDINAL
ijtc-937	81	6	4	CARDINAL
ijtc-937	81	7	1	CARDINAL
ijtc-937	81	8	4	CARDINAL
ijtc-937	81	9	pwc	ORG
ijtc-937	81	10	deloitte	ORG
ijtc-937	81	11	kpmg	ORG
ijtc-937	82	1	hamdan et al.	PERSON
ijtc-937	82	2	2017	DATE
ijtc-937	82	3	al.	GPE
ijtc-937	82	4	2020	DATE
ijtc-937	82	5	al.	GPE
ijtc-937	82	6	2014	DATE
ijtc-937	82	7	852	CARDINAL
ijtc-937	82	8	ilomata international journal of tax & accounting	ORG
ijtc-937	82	9	120	CARDINAL
ijtc-937	83	1	22	CARDINAL
ijtc-937	83	2	the indonesia stock exchange	ORG
ijtc-937	83	3	esg	ORG
ijtc-937	83	4	2018	DATE
ijtc-937	83	5	2022	CARDINAL
ijtc-937	84	1	4	CARDINAL
ijtc-937	84	2	0.467 0.098 0.085	MONEY
ijtc-937	84	3	0.095	CARDINAL
ijtc-937	84	4	1.451 0.398	MONEY
ijtc-937	84	5	tobin	ORG
ijtc-937	84	6	0.677 18.355	MONEY
ijtc-937	84	7	2.508 esg	MONEY
ijtc-937	84	8	1.927	CARDINAL
ijtc-937	84	9	dac	ORG
ijtc-937	84	10	0.370	CARDINAL
ijtc-937	84	11	0.020 0.012	CARDINAL
ijtc-937	84	12	18.401	CARDINAL
ijtc-937	85	1	0.910	MONEY
ijtc-937	85	2	0.833	MONEY
ijtc-937	85	3	33.655 31.173 0.999	MONEY
ijtc-937	85	4	31.217	CARDINAL
ijtc-937	85	5	secondary	ORDINAL
ijtc-937	85	6	2023	CARDINAL
ijtc-937	85	7	4	CARDINAL
ijtc-937	86	1	4	CARDINAL
ijtc-937	86	2	0.467	CARDINAL
ijtc-937	86	3	0.098	CARDINAL
ijtc-937	87	1	0.085	CARDINAL
ijtc-937	88	1	covid-19	PERSON
ijtc-937	89	1	1.451	DATE
ijtc-937	89	2	0.398	CARDINAL
ijtc-937	90	1	0.514	CARDINAL
ijtc-937	91	1	covid-19	PERSON
ijtc-937	92	1	0.677	CARDINAL
ijtc-937	92	2	18.355	CARDINAL
ijtc-937	92	3	2.636	CARDINAL
ijtc-937	92	4	2.858	CARDINAL
ijtc-937	94	1	covid-19	PERSON
ijtc-937	95	1	4	CARDINAL
ijtc-937	95	2	esg	ORG
ijtc-937	95	3	1 to 4	DATE
ijtc-937	95	4	17.56	CARDINAL
ijtc-937	95	5	63.25	CARDINAL
ijtc-937	95	6	1.892	CARDINAL
ijtc-937	95	7	37.534	CARDINAL
ijtc-937	96	1	0.951	CARDINAL
ijtc-937	97	1	853	CARDINAL
ijtc-937	97	2	ilomata international journal of tax & accounting	ORG
ijtc-937	97	3	esg	GPE
ijtc-937	97	4	covid-19	PERSON
ijtc-937	98	1	0.370	CARDINAL
ijtc-937	98	2	0.013	CARDINAL
ijtc-937	99	1	0.020	CARDINAL
ijtc-937	101	1	5	CARDINAL
ijtc-937	101	2	1	CARDINAL
ijtc-937	101	3	2.002	MONEY
ijtc-937	101	4	4.441 .000	CARDINAL
ijtc-937	103	1	.175	ORG
ijtc-937	103	2	7.906	CARDINAL
ijtc-937	103	3	1	CARDINAL
ijtc-937	103	4	.019	CARDINAL
ijtc-937	103	5	3.828 .000	MONEY
ijtc-937	103	6	dac -.022 -.214 .835	PERSON
ijtc-937	103	7	.000	CARDINAL
ijtc-937	103	8	.921	CARDINAL
ijtc-937	104	1	big4 .017	PERSON
ijtc-937	106	1	3.729	CARDINAL
ijtc-937	106	2	1	CARDINAL
ijtc-937	106	3	.423	CARDINAL
ijtc-937	106	4	4.158	CARDINAL
ijtc-937	106	5	4.993 .000	CARDINAL
ijtc-937	107	1	dac -.088	PERSON
ijtc-937	107	2	.207 dac_esg	PERCENT
ijtc-937	107	3	.017 .410	PERSON
ijtc-937	107	4	.000	CARDINAL
ijtc-937	107	5	.280	CARDINAL
ijtc-937	107	6	8.544	CARDINAL
ijtc-937	107	7	1	CARDINAL
ijtc-937	108	1	3.998 .000	CARDINAL
ijtc-937	108	2	854	CARDINAL
ijtc-937	108	3	ilomata international journal of tax & accounting	ORG
ijtc-937	108	4	.227 dac_esg	PERCENT
ijtc-937	108	5	.001 .449	DATE
ijtc-937	108	6	.929 lev .015	PERSON
ijtc-937	109	1	.000	CARDINAL
ijtc-937	109	2	6.183	CARDINAL
ijtc-937	110	1	1	CARDINAL
ijtc-937	111	1	1.303 .195	QUANTITY
ijtc-937	111	2	.002	CARDINAL
ijtc-937	112	1	.100	CARDINAL
ijtc-937	112	2	3.934	CARDINAL
ijtc-937	112	3	secondary	ORDINAL
ijtc-937	112	4	ibm	ORG
ijtc-937	112	5	25	CARDINAL
ijtc-937	112	6	2023	CARDINAL
ijtc-937	112	7	5	CARDINAL
ijtc-937	113	1	0.000	CARDINAL
ijtc-937	114	1	0.05	CARDINAL
ijtc-937	115	1	5	CARDINAL
ijtc-937	115	2	0.240	CARDINAL
ijtc-937	115	3	24%	PERCENT
ijtc-937	116	1	approximately 24%	PERCENT
ijtc-937	116	2	dac	ORG
ijtc-937	116	3	covid-19	GPE
ijtc-937	116	4	4	CARDINAL
ijtc-937	117	1	the remaining 76%	PERCENT
ijtc-937	119	1	6	CARDINAL
ijtc-937	119	2	1	CARDINAL
ijtc-937	119	3	2.933 .004	CARDINAL
ijtc-937	119	4	1.038 .302	QUANTITY
ijtc-937	119	5	.079	ORG
ijtc-937	119	6	3.079	CARDINAL
ijtc-937	120	1	855	CARDINAL
ijtc-937	120	2	ilomata international journal of tax & accounting	ORG
ijtc-937	120	3	1	CARDINAL
ijtc-937	120	4	4.426 .000	CARDINAL
ijtc-937	120	5	1.299	CARDINAL
ijtc-937	121	1	.000	CARDINAL
ijtc-937	122	1	.298 .267 9.680	PERSON
ijtc-937	122	2	1	CARDINAL
ijtc-937	122	3	4.655	CARDINAL
ijtc-937	122	4	.036	CARDINAL
ijtc-937	123	1	dac -.347 -0.357 .772	ORG
ijtc-937	124	1	.769	CARDINAL
ijtc-937	124	2	2.163 .033	CARDINAL
ijtc-937	124	3	.004	CARDINAL
ijtc-937	124	4	2.429	CARDINAL
ijtc-937	125	1	1	CARDINAL
ijtc-937	125	2	1.730 2.334 .021	MONEY
ijtc-937	125	3	.038 dac -0.524 -0.590 .556 dac_esg	PERSON
ijtc-937	125	4	0.010 0.443	CARDINAL
ijtc-937	126	1	covid_19 -1.062	ORG
ijtc-937	126	2	.000	CARDINAL
ijtc-937	126	3	0.019 0.224	CARDINAL
ijtc-937	126	4	.343 .301 8.335	PERCENT
ijtc-937	126	5	1	CARDINAL
ijtc-937	126	6	3.925 3.075 .003	MONEY
ijtc-937	126	7	covid_19	GPE
ijtc-937	127	1	.009	CARDINAL
ijtc-937	128	1	856	CARDINAL
ijtc-937	128	2	ilomata international journal of tax & accounting	ORG
ijtc-937	128	3	ibm	ORG
ijtc-937	128	4	25	CARDINAL
ijtc-937	128	5	2023	CARDINAL
ijtc-937	128	6	6	CARDINAL
ijtc-937	128	7	0.000	CARDINAL
ijtc-937	129	1	less than 0.05	CARDINAL
ijtc-937	130	1	6	CARDINAL
ijtc-937	130	2	0.301	CARDINAL
ijtc-937	130	3	30.1%	PERCENT
ijtc-937	131	1	approximately 30.1%	PERCENT
ijtc-937	131	2	esg	CARDINAL
ijtc-937	131	3	dac	ORG
ijtc-937	131	4	covid-19	GPE
ijtc-937	131	5	4	CARDINAL
ijtc-937	132	1	69.9%	PERCENT
ijtc-937	133	1	7	CARDINAL
ijtc-937	133	2	tobin	ORG
ijtc-937	134	1	1	CARDINAL
ijtc-937	134	2	3.538 .001	MONEY
ijtc-937	134	3	3.046 .003	CARDINAL
ijtc-937	134	4	dac -.301 -.134 .893	PERSON
ijtc-937	135	1	.083	ORG
ijtc-937	135	2	3.296	CARDINAL
ijtc-937	135	3	1	CARDINAL
ijtc-937	135	4	1.460 .147	TIME
ijtc-937	135	5	3.284 .001	MONEY
ijtc-937	135	6	dac	ORG
ijtc-937	136	1	.540 dac_esg	GPE
ijtc-937	137	1	.940 .251	CARDINAL
ijtc-937	137	2	1.155 .251	QUANTITY
ijtc-937	139	1	2.826	CARDINAL
ijtc-937	139	2	.020b	PERSON
ijtc-937	139	3	1	CARDINAL
ijtc-937	139	4	9.004 4.732 .000	MONEY
ijtc-937	139	5	3.796 .000	MONEY
ijtc-937	139	6	dac -.280 -.141 .888 dac_esg -.005 -.005	PERSON
ijtc-937	141	1	857	CARDINAL
ijtc-937	141	2	ilomata international journal of tax & accounting	ORG
ijtc-937	141	3	1	CARDINAL
ijtc-937	141	4	8.287	CARDINAL
ijtc-937	141	5	3.905 .000	CARDINAL
ijtc-937	141	6	dac .026 .013 .989 dac_esg	PERSON
ijtc-937	142	1	.488	DATE
ijtc-937	142	2	.000	CARDINAL
ijtc-937	142	3	.308	ORG
ijtc-937	143	1	.261 6.662	CARDINAL
ijtc-937	143	2	1	CARDINAL
ijtc-937	143	3	.001	CARDINAL
ijtc-937	143	4	3.503 .001	CARDINAL
ijtc-937	145	1	6.789	CARDINAL
ijtc-937	145	2	ibm	ORG
ijtc-937	145	3	25	CARDINAL
ijtc-937	145	4	2023	CARDINAL
ijtc-937	145	5	6	CARDINAL
ijtc-937	146	1	0.05	CARDINAL
ijtc-937	147	1	6	CARDINAL
ijtc-937	147	2	0.261	CARDINAL
ijtc-937	147	3	26.1%	PERCENT
ijtc-937	148	1	approximately 26.1%	PERCENT
ijtc-937	149	1	73.9%	PERCENT
ijtc-937	150	1	first	ORDINAL
ijtc-937	150	2	1	CARDINAL
ijtc-937	150	3	tobin	ORG
ijtc-937	151	1	5	CARDINAL
ijtc-937	151	2	esg	ORG
ijtc-937	151	3	0.031	CARDINAL
ijtc-937	151	4	0.000	CARDINAL
ijtc-937	151	5	858	CARDINAL
ijtc-937	151	6	ilomata international journal of tax & accounting	ORG
ijtc-937	152	1	safriani & utomo (	ORG
ijtc-937	152	2	2020	DATE
ijtc-937	152	3	esg	ORG
ijtc-937	153	1	0.133	CARDINAL
ijtc-937	153	2	0.004	CARDINAL
ijtc-937	153	3	0.050	CARDINAL
ijtc-937	154	1	zhao et al.	PERSON
ijtc-937	154	2	2018	DATE
ijtc-937	155	1	roe	NORP
ijtc-937	155	2	esg	ORG
ijtc-937	155	3	0.443	CARDINAL
ijtc-937	155	4	0.003	CARDINAL
ijtc-937	155	5	0.003	CARDINAL
ijtc-937	157	1	2023	CARDINAL
ijtc-937	157	2	2018	DATE
ijtc-937	157	3	kamatra & kartikaningdyah	ORG
ijtc-937	157	4	2015	DATE
ijtc-937	157	5	roe	LAW
ijtc-937	158	1	esg	ORG
ijtc-937	158	2	roe	ORG
ijtc-937	158	3	tobin	ORG
ijtc-937	158	4	covid-19	PRODUCT
ijtc-937	159	1	0.034	CARDINAL
ijtc-937	159	2	0.000	CARDINAL
ijtc-937	159	3	0.050	CARDINAL
ijtc-937	160	1	0.066	CARDINAL
ijtc-937	160	2	0.038	CARDINAL
ijtc-937	160	3	0.038	CARDINAL
ijtc-937	160	4	0.050	CARDINAL
ijtc-937	161	1	tobin	ORG
ijtc-937	161	2	0.525	CARDINAL
ijtc-937	161	3	0.000	CARDINAL
ijtc-937	162	1	covid-19	PERSON
ijtc-937	163	1	2	CARDINAL
ijtc-937	163	2	second	ORDINAL
ijtc-937	163	3	dac	ORG
ijtc-937	163	4	esg	ORG
ijtc-937	165	1	0.704	CARDINAL
ijtc-937	165	2	0.704	CARDINAL
ijtc-937	165	3	0.050	CARDINAL
ijtc-937	166	1	esg	ORG
ijtc-937	166	2	0.291	CARDINAL
ijtc-937	166	3	56.5%	PERCENT
ijtc-937	166	4	0.565	CARDINAL
ijtc-937	166	5	0.050	CARDINAL
ijtc-937	168	1	tobin	PERSON
ijtc-937	168	2	0.010	CARDINAL
ijtc-937	168	3	0.992	CARDINAL
ijtc-937	168	4	0.992	CARDINAL
ijtc-937	168	5	0.050	CARDINAL
ijtc-937	169	1	tobin	PERSON
ijtc-937	170	1	second	ORDINAL
ijtc-937	170	2	dac	ORG
ijtc-937	170	3	esg	ORG
ijtc-937	170	4	2023	CARDINAL
ijtc-937	170	5	esg	ORG
ijtc-937	171	1	covid-19	PRODUCT
ijtc-937	173	1	covid-19	PERSON
ijtc-937	174	1	859	CARDINAL
ijtc-937	174	2	ilomata international journal of tax & accounting	ORG
ijtc-937	176	1	2023	CARDINAL
ijtc-937	176	2	2020	DATE
ijtc-937	177	1	tobin	ORG
ijtc-937	177	2	2016	DATE
ijtc-937	178	1	covid-19	PRODUCT
ijtc-937	178	2	roe	PERSON
ijtc-937	178	3	tobin	ORG
ijtc-937	178	4	q.	PERSON
ijtc-937	179	1	covid-19	PRODUCT
ijtc-937	179	2	esg	ORG
ijtc-937	180	1	2023	CARDINAL
ijtc-937	183	1	covid-19	PERSON
ijtc-937	184	1	alareeni	ORG
ijtc-937	184	2	b. a.	PERSON
ijtc-937	184	3	hamdan	PERSON
ijtc-937	184	4	2020	DATE
ijtc-937	186	1	bingley	ORG
ijtc-937	186	2	20(7	GPE
ijtc-937	186	3	1409–1428	DATE
ijtc-937	187	1	n., & arsjah	ORG
ijtc-937	187	2	r. j.	PERSON
ijtc-937	187	3	2022	CARDINAL
ijtc-937	188	1	dan esg terhadap	ORG
ijtc-937	188	2	laba yang	PERSON
ijtc-937	189	1	jurnal ekonomi	ORG
ijtc-937	189	2	2(2	CARDINAL
ijtc-937	190	1	595–610	CARDINAL
ijtc-937	191	1	a., & marsat	ORG
ijtc-937	191	2	2018	DATE
ijtc-937	194	1	journal of business ethics	ORG
ijtc-937	194	2	151(4	DATE
ijtc-937	194	3	1027–1047	CARDINAL
ijtc-937	195	1	s. m.	PERSON
ijtc-937	195	2	aga	PERSON
ijtc-937	195	3	h. n.	PERSON
ijtc-937	195	4	2023	CARDINAL
ijtc-937	196	1	covid-19	DATE
ijtc-937	196	2	mena region	LOC
ijtc-937	197	1	1485	CARDINAL
ijtc-937	198	1	860	CARDINAL
ijtc-937	198	2	ilomata international journal of tax & accounting	ORG
ijtc-937	198	3	atan	GPE
ijtc-937	198	4	r.	NORP
ijtc-937	198	5	alam	PERSON
ijtc-937	198	6	m. m.	PERSON
ijtc-937	198	7	j., & zamri	ORG
ijtc-937	198	8	2018	DATE
ijtc-937	199	1	malaysian	NORP
ijtc-937	200	1	29(2	CARDINAL
ijtc-937	200	2	182–194	CARDINAL
ijtc-937	201	1	https://doi.org/10.1108/meq03-2017-0033	ORG
ijtc-937	201	2	w.	PERSON
ijtc-937	201	3	2021	CARDINAL
ijtc-937	202	1	covid-19	PERSON
ijtc-937	202	2	indonesia	GPE
ijtc-937	202	3	the first quarter	DATE
ijtc-937	203	1	jurnal akuntansi	PERSON
ijtc-937	204	1	s. m.	PERSON
ijtc-937	204	2	al-ajmi	ORG
ijtc-937	204	3	j. y.,	ORG
ijtc-937	204	4	2020	DATE
ijtc-937	206	1	197	CARDINAL
ijtc-937	206	2	221	CARDINAL
ijtc-937	207	1	https://doi.org/10.1108/mbe-09-2018-0078	CARDINAL
ijtc-937	207	2	n., & kumpamool	ORG
ijtc-937	207	3	2022	CARDINAL
ijtc-937	208	1	thai	NORP
ijtc-937	209	1	48(4	CARDINAL
ijtc-937	209	2	541–556	CARDINAL
ijtc-937	210	1	https://doi.org/10.1108/mf-08-2021-0361 cheng	PERSON
ijtc-937	210	2	r.	NORP
ijtc-937	210	3	kim	PERSON
ijtc-937	210	4	2023	CARDINAL
ijtc-937	211	1	chinese	NORP
ijtc-937	212	1	0(0	CARDINAL
ijtc-937	212	2	1–15	CARDINAL
ijtc-937	213	1	https://doi.org/10.1080/10293523.2023.2218124 chininga	PERSON
ijtc-937	213	2	alhassan, a. l.	PERSON
ijtc-937	213	3	2023	CARDINAL
ijtc-937	214	1	south africa	GPE
ijtc-937	215	1	journal of accounting	ORG
ijtc-937	216	1	a.	PERSON
ijtc-937	216	2	k.	PERSON
ijtc-937	216	3	pesaran	GPE
ijtc-937	216	4	m. h.	PERSON
ijtc-937	216	5	raissi	GPE
ijtc-937	216	6	m., & rebucci	ORG
ijtc-937	216	7	2020	DATE
ijtc-937	217	1	covid-19	PERSON
ijtc-937	218	1	de lucia	PERSON
ijtc-937	218	2	c.	GPE
ijtc-937	218	3	pazienza	GPE
ijtc-937	218	4	& bartlett	PERSON
ijtc-937	218	5	2020	DATE
ijtc-937	220	1	europe	LOC
ijtc-937	221	1	switzerland	GPE
ijtc-937	221	2	1–26	DATE
ijtc-937	222	1	hamdan	GPE
ijtc-937	222	2	a. m.	PERSON
ijtc-937	222	3	a. m.	PERSON
ijtc-937	222	4	b. a.	PERSON
ijtc-937	222	5	2017	CARDINAL
ijtc-937	223	1	saudi arabia	GPE
ijtc-937	224	1	international journal of learning	ORG
ijtc-937	224	2	14(4	CARDINAL
ijtc-937	224	3	295	CARDINAL
ijtc-937	224	4	318	CARDINAL
ijtc-937	225	1	https://doi.org/10.1504/ijlic.2017.087377 husada	PERSON
ijtc-937	225	2	e. v.,	PERSON
ijtc-937	225	3	s.	PERSON
ijtc-937	225	4	2021	CARDINAL
ijtc-937	226	1	esg terhadap kinerja keuangan perusahaan (	ORG
ijtc-937	226	2	pada perusahaan sektor	ORG
ijtc-937	226	3	yang terdaftar di bei	PERSON
ijtc-937	226	4	periode 2017-2019	DATE
ijtc-937	227	1	jurnal bina akuntansi	PERSON
ijtc-937	227	2	8(2	DATE
ijtc-937	227	3	122–144	CARDINAL
ijtc-937	228	1	https://doi.org/10.52859/jba.v8i2.173 indriani	PERSON
ijtc-937	228	2	r.	NORP
ijtc-937	228	3	suranta	GPE
ijtc-937	228	4	e.	PERSON
ijtc-937	228	5	p. p., & bengkulu	ORG
ijtc-937	228	6	2022	CARDINAL
ijtc-937	229	1	laba pada setiap	PERSON
ijtc-937	229	2	tahapan siklus hidup perusahaan:	ORG
ijtc-937	229	3	pendekatan pola arus kas	PERSON
ijtc-937	230	1	jiafe	PERSON
ijtc-937	230	2	fakultas	ORG
ijtc-937	230	3	ekonomi	ORG
ijtc-937	230	4	8(1	CARDINAL
ijtc-937	230	5	1–20	CARDINAL
ijtc-937	231	1	jensen	PERSON
ijtc-937	231	2	m. c.	PERSON
ijtc-937	231	3	w. h.	PERSON
ijtc-937	231	4	1976	DATE
ijtc-937	233	1	journal of financial economics	ORG
ijtc-937	233	2	3(4	CARDINAL
ijtc-937	233	3	305–360	CARDINAL
ijtc-937	234	1	kamatra, n., & kartikaningdyah	ORG
ijtc-937	234	2	e.	PERSON
ijtc-937	234	3	2015	CARDINAL
ijtc-937	236	1	international journal of economics	ORG
ijtc-937	236	2	5(2013	DATE
ijtc-937	236	3	157–164	CARDINAL
ijtc-937	237	1	861	CARDINAL
ijtc-937	237	2	ilomata international journal of tax & accounting	ORG
ijtc-937	237	3	m. c.	PERSON
ijtc-937	237	4	al-hiyari	PERSON
ijtc-937	237	5	k.	PERSON
ijtc-937	237	6	2023	CARDINAL
ijtc-937	240	1	30(8	CARDINAL
ijtc-937	240	2	20386–20401	CARDINAL
ijtc-937	240	3	2016	CARDINAL
ijtc-937	242	1	33(4	CARDINAL
ijtc-937	242	2	523–543	CARDINAL
ijtc-937	243	1	https://doi.org/10.1080/10584609.2015.1117031 marietza	ORG
ijtc-937	243	2	f.	PERSON
ijtc-937	243	3	wijayanti	NORP
ijtc-937	243	4	i. o., &	PERSON
ijtc-937	243	5	2020	DATE
ijtc-937	244	1	dan	PERSON
ijtc-937	244	2	pada perusahaan yang terdaftar di bursa	PERSON
ijtc-937	244	3	indonesia	GPE
ijtc-937	244	4	2012-2016	DATE
ijtc-937	245	1	jurnal riset	PERSON
ijtc-937	245	2	akuntansi	ORG
ijtc-937	245	3	4(2	CARDINAL
ijtc-937	245	4	109–129	CARDINAL
ijtc-937	246	1	a., & wardhani	ORG
ijtc-937	246	2	r.	PERSON
ijtc-937	246	3	2020	DATE
ijtc-937	247	1	asia	LOC
ijtc-937	248	1	27	CARDINAL
ijtc-937	248	2	147–173	CARDINAL
ijtc-937	249	1	https://doi.org/10.1108/s1571-038620200000027011 qiu	GPE
ijtc-937	249	2	s.	PERSON
ijtc-937	249	3	charles	PERSON
ijtc-937	249	4	jiang	PERSON
ijtc-937	249	5	j., liu	PERSON
ijtc-937	249	6	x.	GPE
ijtc-937	249	7	chen	PERSON
ijtc-937	249	8	m. h.,	PERSON
ijtc-937	249	9	x.	GPE
ijtc-937	249	10	2021	CARDINAL
ijtc-937	250	1	covid-19	PERSON
ijtc-937	251	1	93(june 2020	DATE
ijtc-937	251	2	102759	DATE
ijtc-937	252	1	https://doi.org/10.1016/j.ijhm.2020.102759 qodary	GPE
ijtc-937	252	2	h. f., & tambun	PERSON
ijtc-937	252	3	s.	PERSON
ijtc-937	252	4	2021	CARDINAL
ijtc-937	253	1	pengaruh environmental	ORG
ijtc-937	253	2	dan retentiom	PERSON
ijtc-937	253	3	saham dengan nilai perusahaan sebagai	ORG
ijtc-937	254	1	juremi	PERSON
ijtc-937	254	2	ekonomi	ORG
ijtc-937	254	3	1(2	DATE
ijtc-937	254	4	159–171	CARDINAL
ijtc-937	255	1	p. p., & suranta	ORG
ijtc-937	255	2	2020	DATE
ijtc-937	256	1	karakteristik komite	PERSON
ijtc-937	257	1	jurnal akuntansi	PERSON
ijtc-937	257	2	dan manajemen	PERSON
ijtc-937	257	3	1(4	CARDINAL
ijtc-937	257	4	255–264	CARDINAL
ijtc-937	258	1	sabrina	PERSON
ijtc-937	258	2	o. z.	PERSON
ijtc-937	258	3	p. p., & suranta	ORG
ijtc-937	258	4	2020	DATE
ijtc-937	259	1	koneksitas	PERSON
ijtc-937	259	2	dan manajemen laba terhadap	PERSON
ijtc-937	260	1	jurnal akuntansi	PERSON
ijtc-937	260	2	dan manajemen	PERSON
ijtc-937	260	3	1(2	CARDINAL
ijtc-937	260	4	109–122	CARDINAL
ijtc-937	261	1	safriani	ORG
ijtc-937	261	2	m. n., & utomo	PERSON
ijtc-937	261	3	d. c.	PERSON
ijtc-937	261	4	2020	DATE
ijtc-937	262	1	pengaruh environmental	ORG
ijtc-937	263	1	diponegoro journal of accounting	ORG
ijtc-937	263	2	9(3	CARDINAL
ijtc-937	263	3	1–11	CARDINAL
ijtc-937	264	1	e.	PERSON
ijtc-937	264	2	marietza	PERSON
ijtc-937	264	3	f.	PERSON
ijtc-937	264	4	2014	DATE
ijtc-937	265	1	pengaruh grup bisnis terhadap manajemen laba dimoderasi	ORG
ijtc-937	265	2	oleh kepemilikan	ORG
ijtc-937	265	3	saham pengendali	ORG
ijtc-937	265	4	perencanaan pajak	PERSON
ijtc-937	265	5	dan arus kas	PERSON
ijtc-937	266	1	xaviera	PERSON
ijtc-937	266	2	a., & rahman, a.	ORG
ijtc-937	266	3	2023	CARDINAL
ijtc-937	267	1	kinerja esg terhadap nilai perusahaan dengan siklus hidup perusahaan sebagai moderasi	ORG
ijtc-937	267	2	indonesia	GPE
ijtc-937	268	1	jurnal akuntansi bisnis	ORG
ijtc-937	268	2	16(2	CARDINAL
ijtc-937	268	3	226–247	CARDINAL
ijtc-937	270	1	2021	CARDINAL
ijtc-937	271	1	dan governance	PERSON
ijtc-937	271	2	terhadap kinerja	PERSON
ijtc-937	271	3	dengan kekuatan	PERSON
ijtc-937	271	4	sebagai variabel moderasi	ORG
ijtc-937	272	1	diponegoro journal of management	ORG
ijtc-937	272	2	10(3	CARDINAL
ijtc-937	272	3	1–15	CARDINAL
ijtc-937	273	1	862	CARDINAL
ijtc-937	273	2	ilomata international journal of tax & accounting	ORG
ijtc-937	273	3	j., wu	PERSON
ijtc-937	273	4	m., li	PERSON
ijtc-937	273	5	d.	NORP
ijtc-937	273	6	zhou	PERSON
ijtc-937	273	7	& kang	PERSON
ijtc-937	273	8	j. (	PERSON
ijtc-937	273	9	2018	DATE
ijtc-937	274	1	china	GPE
ijtc-937	275	1	switzerland	GPE
ijtc-937	275	2	10(8	CARDINAL
ijtc-937	275	3	1–18	DATE