Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p12-23
Sugeng Firdausi, Wanda Amelia Prihandana
CSR disclosure in an annual report or a separate report is a tool for management to communicate with stakeholders regarding information on corporate social responsibility that has been implemented. The purpose. of this research is to examine. the effect of profitability, liquidity, and leverage, simultaneously and partially on CSR disclosure. The .population of this study. are companies .listed in the SRI KEHATI stock index in. 2014-2018. The sampling. technique used was. purposive. sampling .method and the research sample was obtained as many as 22 companies. The data used is .secondary data in annual .reports. The. analytical method .used is. multiple linear regression. analysis .with SPSS 25 software. The results show that .profitability, liquidity, and .leverage simultaneously influence CSR disclosure. Partially, profitability and liquidity have no effect on CSR. disclosure. Meanwhile, leverage .has a partial effect on CSR .disclosure.
{"title":"Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI KEHATI Tahun 2014-2018)","authors":"Sugeng Firdausi, Wanda Amelia Prihandana","doi":"10.26740/akunesa.v10n2.p12-23","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p12-23","url":null,"abstract":"CSR disclosure in an annual report or a separate report is a tool for management to communicate with stakeholders regarding information on corporate social responsibility that has been implemented. The purpose. of this research is to examine. the effect of profitability, liquidity, and leverage, simultaneously and partially on CSR disclosure. The .population of this study. are companies .listed in the SRI KEHATI stock index in. 2014-2018. The sampling. technique used was. purposive. sampling .method and the research sample was obtained as many as 22 companies. The data used is .secondary data in annual .reports. The. analytical method .used is. multiple linear regression. analysis .with SPSS 25 software. The results show that .profitability, liquidity, and .leverage simultaneously influence CSR disclosure. Partially, profitability and liquidity have no effect on CSR. disclosure. Meanwhile, leverage .has a partial effect on CSR .disclosure.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121112003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p24-35
Rona Pramitasari Siswanto Putri
This study aims to determine the effect of company size, profitability, win / lose stock on income smoothing actions in service companies which listed on the IDX during 2015-2018. In this study using quantitative methods and data sourced from company annual reports with logistic regression analysis techniques. The results of the research in the form of variable firm size, profitability, and win / lose stock have no effect on income smoothing or income smoothing.
{"title":"Pengaruh Ukuran Perusahaan Profitabilitas dan Win/Lose Stock Terhadap Income Smoothing Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018","authors":"Rona Pramitasari Siswanto Putri","doi":"10.26740/akunesa.v10n2.p24-35","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p24-35","url":null,"abstract":"This study aims to determine the effect of company size, profitability, win / lose stock on income smoothing actions in service companies which listed on the IDX during 2015-2018. In this study using quantitative methods and data sourced from company annual reports with logistic regression analysis techniques. The results of the research in the form of variable firm size, profitability, and win / lose stock have no effect on income smoothing or income smoothing.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129482114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p36-45
Ferry Abdillah Habibie, N. Triani
Fluctuations occur in a number of companies which not report their financial statements on time from 2015-2017. From these events it is necessary to make research that aims to determine the effect of profitability, company size, liquidity, age, and leverage on the timeliness of financial reporting (timeline) on all companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. Research using purposive sampling obtained 424 companies in accordance with the sampling method criteria. The analytical technique used logistic regression analysis by SPSS 23 which results that profitability & company size have positive effect on timelines. Whereas the variable liquidity, company age, and leverage have no effect on timelines.
{"title":"Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Tahun 2015 – 2017","authors":"Ferry Abdillah Habibie, N. Triani","doi":"10.26740/akunesa.v10n2.p36-45","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p36-45","url":null,"abstract":"Fluctuations occur in a number of companies which not report their financial statements on time from 2015-2017. From these events it is necessary to make research that aims to determine the effect of profitability, company size, liquidity, age, and leverage on the timeliness of financial reporting (timeline) on all companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. Research using purposive sampling obtained 424 companies in accordance with the sampling method criteria. The analytical technique used logistic regression analysis by SPSS 23 which results that profitability & company size have positive effect on timelines. Whereas the variable liquidity, company age, and leverage have no effect on timelines.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132355340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p1-11
Henarani Claudia Erwan, Titis Puspaningrum Dewi Kartika
The purpose of this study was to determine the effect of managerial ownership, non-debt tax shield, operating leverage, cash holding, and business risk on capital structure. In this study, managerial ownership is proxied by the calculation of managerial shares divided by outstanding shares, non-debt tax shield is proxied by depreciation divided by total assets, operating leverage is proxied by Degree Of Leverage (DOL), cash holding is proxied by the calculation of cash and cash equivalents, and business risk. proxied by EBIT divided by total assets. While the capital structure is proxied by the Debt Equity Ratio (DER). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was obtained from 193 manufacturing companies and the research period was for three consecutive years (2018-2020). The data analysis technique in this study used descriptive analysis, classical assumption test, and multiple regression analysis. The results showed that managerial ownership, non-debt tax shield, cash holding had a significant effect on capital structure. Meanwhile, operating leverage and business risk have no Significant Effect On Capital Structur.
{"title":"Pengaruh Kepemilikan Manajerial, Non-Debt Tax Shield, Operating Leverage, Cash Holding dan Risiko Bisnis Terhadap Struktur Modal Pada Perusahaan Manufaktur","authors":"Henarani Claudia Erwan, Titis Puspaningrum Dewi Kartika","doi":"10.26740/akunesa.v10n2.p1-11","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p1-11","url":null,"abstract":"The purpose of this study was to determine the effect of managerial ownership, non-debt tax shield, operating leverage, cash holding, and business risk on capital structure. In this study, managerial ownership is proxied by the calculation of managerial shares divided by outstanding shares, non-debt tax shield is proxied by depreciation divided by total assets, operating leverage is proxied by Degree Of Leverage (DOL), cash holding is proxied by the calculation of cash and cash equivalents, and business risk. proxied by EBIT divided by total assets. While the capital structure is proxied by the Debt Equity Ratio (DER). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was obtained from 193 manufacturing companies and the research period was for three consecutive years (2018-2020). The data analysis technique in this study used descriptive analysis, classical assumption test, and multiple regression analysis. The results showed that managerial ownership, non-debt tax shield, cash holding had a significant effect on capital structure. Meanwhile, operating leverage and business risk have no Significant Effect On Capital Structur.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134374321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p67-80
Carolyn Lukita
This study aimed to identify factors that can improve earnings quality. Earnings Quality has been measured by three measurements such as; sustainable earnings, earnings persistence and quality accruals. The results showed that managerial ability had a positive effect on earnings quality, managerial abilities were proven to improve earnings quality. Specifically, managers that have better understanding abaout the company's opportunities and risks so that they can generate persistence profits, have better predictive values and accrual estimates. This study contributes to finding one variable that can significantly affect earnings quality, namely managerial ability, besides that this research also contributes to members of the company's board of commissioners to pay attention to managers in managing company efficiency in choosing CEOs.
{"title":"Managerial Ability dan Earnings Quality (Studi pada Perussahaan Manufaktur di BEI)","authors":"Carolyn Lukita","doi":"10.26740/akunesa.v10n2.p67-80","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p67-80","url":null,"abstract":"This study aimed to identify factors that can improve earnings quality. Earnings Quality has been measured by three measurements such as; sustainable earnings, earnings persistence and quality accruals. The results showed that managerial ability had a positive effect on earnings quality, managerial abilities were proven to improve earnings quality. Specifically, managers that have better understanding abaout the company's opportunities and risks so that they can generate persistence profits, have better predictive values and accrual estimates. This study contributes to finding one variable that can significantly affect earnings quality, namely managerial ability, besides that this research also contributes to members of the company's board of commissioners to pay attention to managers in managing company efficiency in choosing CEOs.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"222 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131796150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p94-106
Imroatus Solikhah
This study aims to examine the effect of CSR disclosure on profitability and earnings management. Purposive sampling is the method chosen in determining the sample in this study, so there are 66 samples of manufacturing companies which listed on the Indonesia Stock Exchange during the 2015-2017 period. Documentation and analysis are data collection techniques used in this study. The data analysis techniques used in this study is multiple liniear regression analysis using SPSS version 26. The results of the first dependent variable study indicate that CSR disclosure affects company profitability. While the results of the second dependent variable research indicate that CSR disclosure does not affect earnings management.
{"title":"Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Profitabilitas dan Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2017)","authors":"Imroatus Solikhah","doi":"10.26740/akunesa.v10n2.p94-106","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p94-106","url":null,"abstract":"This study aims to examine the effect of CSR disclosure on profitability and earnings management. Purposive sampling is the method chosen in determining the sample in this study, so there are 66 samples of manufacturing companies which listed on the Indonesia Stock Exchange during the 2015-2017 period. Documentation and analysis are data collection techniques used in this study. The data analysis techniques used in this study is multiple liniear regression analysis using SPSS version 26. The results of the first dependent variable study indicate that CSR disclosure affects company profitability. While the results of the second dependent variable research indicate that CSR disclosure does not affect earnings management.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122197696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p57-66
Endah Tri Wahyuningtyas, Fuadatul Hasanah, Dina Anggraeni Susesti
In an effort to grow the interest of student investment in the capital market. This research aims to find out the impact of investment motivation, risk perception, financial literacy and financial efficacy on students' interest in investing in capital markets. The study used primary data obtained from questionnaire results. The object in the study is an active student of Nahdlatul Ulama University Surabaya. The population of this study is 4.571 students. The sample selection technique used is Purposive Sampling so that it obtains a sample of 242 students who have attended seminars / training / investment courses or capital markets. This research uses a quantitative approach. The data was analyzed using SPSS version 25. The results of this study show that investment motivation and financial literacy have a positive impact while risk perception and financial efficacy have no impact on students' interest in investing in capital markets.
{"title":"Dampak Motivasi Investasi, Persepsi Resiko, Literasi dan Efikasi Keuangan Terhadap Minat Mahasiswa Berinvestasi Di Pasar Modal","authors":"Endah Tri Wahyuningtyas, Fuadatul Hasanah, Dina Anggraeni Susesti","doi":"10.26740/akunesa.v10n2.p57-66","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p57-66","url":null,"abstract":"In an effort to grow the interest of student investment in the capital market. This research aims to find out the impact of investment motivation, risk perception, financial literacy and financial efficacy on students' interest in investing in capital markets. The study used primary data obtained from questionnaire results. The object in the study is an active student of Nahdlatul Ulama University Surabaya. The population of this study is 4.571 students. The sample selection technique used is Purposive Sampling so that it obtains a sample of 242 students who have attended seminars / training / investment courses or capital markets. This research uses a quantitative approach. The data was analyzed using SPSS version 25. The results of this study show that investment motivation and financial literacy have a positive impact while risk perception and financial efficacy have no impact on students' interest in investing in capital markets.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122887991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p81-93
S. Faizah, P. Pujiono
This study aims to determine the effect of Enterprise Risk Management disclosure on firm value with firm size and industry type as control variables. Sample of this study is all company of various sectors which listed on the Indonesia Stock Exchanged (IDX) during 2017. The method used in this study is quantitative by collecting documentation through annual reports. Enterprise Risk Management was analyzed using content analysis method and firm value was proxied using Tobin’s Q. Sample selection using Slovin method. Data were analyzed using multiple linear regression and then data processed using SPSS 22. The result of this study show that Enterprise Risk Management disclosure has no influence on firm value.
{"title":"Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan","authors":"S. Faizah, P. Pujiono","doi":"10.26740/akunesa.v10n2.p81-93","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p81-93","url":null,"abstract":"This study aims to determine the effect of Enterprise Risk Management disclosure on firm value with firm size and industry type as control variables. Sample of this study is all company of various sectors which listed on the Indonesia Stock Exchanged (IDX) during 2017. The method used in this study is quantitative by collecting documentation through annual reports. Enterprise Risk Management was analyzed using content analysis method and firm value was proxied using Tobin’s Q. Sample selection using Slovin method. Data were analyzed using multiple linear regression and then data processed using SPSS 22. The result of this study show that Enterprise Risk Management disclosure has no influence on firm value.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127571765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p107-115
A. Wardani, M. Satyawan
This study aims to examine the effect of independent comissioner, managerial ownership, and institutional ownership on acceptance of going concern audit opinion. This paper used mining company from IDX (Indonesia Stock Exchange). Based on quantitative research methods with purposive sampling technique, there are 27 companies as samples of this paper during 2013-2017. Logistic Regression with SPSS 23 was used to analyze the data of this study. The result of this research showed that independent comissioner has negative effect on acceptance of going concern audit opinion, managerial ownership and institutional ownership has no effect on acceptance of going concern audit opinion.Keywords: Independent Comissioner; Managerial Ownership; Institusional Ownership; Going Concern Audit Opinion.
{"title":"Pengaruh Komisaris Independen dan Struktur Kepemilikan Terhadap Penerimaan Opini Audit Going Concern","authors":"A. Wardani, M. Satyawan","doi":"10.26740/akunesa.v10n2.p107-115","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p107-115","url":null,"abstract":"This study aims to examine the effect of independent comissioner, managerial ownership, and institutional ownership on acceptance of going concern audit opinion. This paper used mining company from IDX (Indonesia Stock Exchange). Based on quantitative research methods with purposive sampling technique, there are 27 companies as samples of this paper during 2013-2017. Logistic Regression with SPSS 23 was used to analyze the data of this study. The result of this research showed that independent comissioner has negative effect on acceptance of going concern audit opinion, managerial ownership and institutional ownership has no effect on acceptance of going concern audit opinion.Keywords: Independent Comissioner; Managerial Ownership; Institusional Ownership; Going Concern Audit Opinion.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132084837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-19DOI: 10.26740/akunesa.v10n2.p46-56
Sri Arum Endang Setyowati, Hariyati Hariyati
This research has purpose to determine the existence of market reactions by analyzing differences of abnormal return and trading volume activity in the general election events held by Indonesia, Malaysia and Thailand. The approach used is event study with 5 days before and 5 days after the event. The population and research sample are the LQ45 Index, FBMKLCI and SET50. The samples that used was 125 companies. The statistical method used is One Sample t-Test also Paired Sample t-Test with the help of SPSS. The results prove that there are no reaction around the Indonesia, Malaysia and Thailand election. This research also showed there is no significant differences in the abnormal return and trading volume activity in the general election events in Indonesia, Malaysia and Thailand.Keywords: General Election; Abnormal Return; Trading Volume Activity
{"title":"Analisis Reaksi Pasar Modal Pada Peristiwa Politik Pemilihan Umum Di Indonesia, Malaysia, dan Thailand","authors":"Sri Arum Endang Setyowati, Hariyati Hariyati","doi":"10.26740/akunesa.v10n2.p46-56","DOIUrl":"https://doi.org/10.26740/akunesa.v10n2.p46-56","url":null,"abstract":"This research has purpose to determine the existence of market reactions by analyzing differences of abnormal return and trading volume activity in the general election events held by Indonesia, Malaysia and Thailand. The approach used is event study with 5 days before and 5 days after the event. The population and research sample are the LQ45 Index, FBMKLCI and SET50. The samples that used was 125 companies. The statistical method used is One Sample t-Test also Paired Sample t-Test with the help of SPSS. The results prove that there are no reaction around the Indonesia, Malaysia and Thailand election. This research also showed there is no significant differences in the abnormal return and trading volume activity in the general election events in Indonesia, Malaysia and Thailand.Keywords: General Election; Abnormal Return; Trading Volume Activity","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132584531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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