This study aims to determine the effect of firm size, reputation of public accounting firms, good corporate governance on non-financial companies listed on the Indonesia Stock Exchange. The population of this study is non-financial companies that have been late in submitting financial statements listed on the Indonesia Stock Exchange in 2017 – 2019. The sample is determined using the purposive sampling method as many as 24 companies. The results showed that the size of the company, the reputation of the public accounting firm and good corporate governance had no effect on the timeliness of submitting financial statements.
{"title":"Pengaruh Ukuran Perusahaan, Reputasi KAP dan Good Corporate Governance terhadap Ketepatan Waktu Penyampaian Laporan Keuangan","authors":"Sartika Riyanda, Efrizal Syofyan","doi":"10.24036/jea.v3i4.411","DOIUrl":"https://doi.org/10.24036/jea.v3i4.411","url":null,"abstract":"This study aims to determine the effect of firm size, reputation of public accounting firms, good corporate governance on non-financial companies listed on the Indonesia Stock Exchange. The population of this study is non-financial companies that have been late in submitting financial statements listed on the Indonesia Stock Exchange in 2017 – 2019. The sample is determined using the purposive sampling method as many as 24 companies. The results showed that the size of the company, the reputation of the public accounting firm and good corporate governance had no effect on the timeliness of submitting financial statements.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122465741","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}
This study aims to examine the effect to institusional ownership, independent commissioners, audit commites, sales growth, and leverage on earnings management. The population used ini this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study were 40 companies using purposive sampling method. Hypothesis testing in this study uses multiple linear regression analysis.The result of this study indicate that institusional ownership, audit committee, sales growth, and leverage have no effect on earnings management, while independent commissioners affect earnings management. Simultaneously institusional ownership, independent commissioners, audit committees, sales growth, and leverage affect earnings management.
{"title":"Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, dan Leverage terhadap Manajemen Laba","authors":"Yola Fionita, Halkadri Fitra","doi":"10.24036/jea.v3i4.430","DOIUrl":"https://doi.org/10.24036/jea.v3i4.430","url":null,"abstract":"This study aims to examine the effect to institusional ownership, independent commissioners, audit commites, sales growth, and leverage on earnings management. The population used ini this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study were 40 companies using purposive sampling method. Hypothesis testing in this study uses multiple linear regression analysis.The result of this study indicate that institusional ownership, audit committee, sales growth, and leverage have no effect on earnings management, while independent commissioners affect earnings management. Simultaneously institusional ownership, independent commissioners, audit committees, sales growth, and leverage affect earnings management.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132211405","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}
This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the performance of Islamic commercial banks. This research is quantitative through time series and cross section data. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2015-2019. By using purposive sampling method, there are 8 Islamic commercial banks as research samples. Performance variables were measured using Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The ICSR variable is measured using the ISR index and the Sharia Governance variable is measured using the number of Sharia Supervisory Board meetings. The analytical method used is multiple regression analysis. The results of this study indicate that ICSR has no significant effect on ROA, Sharia Governance has a positive and significant effect on ROA, ICSR has no significant effect on ROE, Sharia Governance has a positive and significant effect on ROE, ICSR has a positive and significant effect on NIM, Sharia Governance has a negative and significant effect on NIM, ICSR has no significant effect on CAR, and Sharia Governance has a significant and negative effect on CAR.
{"title":"Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Sharia Governance Terhadap Kinerja Bank Umum Syariah","authors":"Ashry Salamayrika Rahmawaty, Nayang Helmayunita","doi":"10.24036/jea.v3i4.426","DOIUrl":"https://doi.org/10.24036/jea.v3i4.426","url":null,"abstract":"This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the performance of Islamic commercial banks. This research is quantitative through time series and cross section data. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2015-2019. By using purposive sampling method, there are 8 Islamic commercial banks as research samples. Performance variables were measured using Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The ICSR variable is measured using the ISR index and the Sharia Governance variable is measured using the number of Sharia Supervisory Board meetings. The analytical method used is multiple regression analysis. The results of this study indicate that ICSR has no significant effect on ROA, Sharia Governance has a positive and significant effect on ROA, ICSR has no significant effect on ROE, Sharia Governance has a positive and significant effect on ROE, ICSR has a positive and significant effect on NIM, Sharia Governance has a negative and significant effect on NIM, ICSR has no significant effect on CAR, and Sharia Governance has a significant and negative effect on CAR.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123007338","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}
The purpose of this study is to see how the influence of the audit committee’s financial expertise and gender on earnings management. The type of associative research is used in this study. Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 were selected in this study. The sample in this study was selected through the purposive sampling method and obtain 153 observations. Earnings management as dependent variable is measured using discretionary accrual by modified jones model (1991). the measurement of independent variable audit committee financial expertise used the percentage of audit committee with financial expertise, while gender is measured using dummy variable. The result of this study found that audit committee’s financial expertise and gender havo no significant effect on earnings management.
{"title":"Manajemen Laba: Pengaruh Keahlian Keuangan Komite Audit dan Gender","authors":"Shofia Salsabila, Salma Taqwa","doi":"10.24036/jea.v3i4.436","DOIUrl":"https://doi.org/10.24036/jea.v3i4.436","url":null,"abstract":"The purpose of this study is to see how the influence of the audit committee’s financial expertise and gender on earnings management. The type of associative research is used in this study. Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 were selected in this study. The sample in this study was selected through the purposive sampling method and obtain 153 observations. Earnings management as dependent variable is measured using discretionary accrual by modified jones model (1991). the measurement of independent variable audit committee financial expertise used the percentage of audit committee with financial expertise, while gender is measured using dummy variable. The result of this study found that audit committee’s financial expertise and gender havo no significant effect on earnings management.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129696524","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}
The purpose of this study was to determine the effect of taxpayer awareness, service quality and income rate on land and building tax payment compliance in Payakumbuh. Researchers distributed questionnaires to Land and Building Taxpayers registered with the Regional Finance Agency with a total sample of 100 samples using the convenience sampling method. The results showed that taxpayer awareness and service quality had a positive and significant effect on compliance with land and building tax payments with a significance value of 0.001 and 0.000 which were smaller than 0.05. Meanwhile, income rate has no effect on compliance with land and building tax payments with a significance value of 0.162 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different sampling methods such as using the cluster sampling method.
{"title":"Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Tingkat Penghasilan Terhadap Kepatuhan Pembayaran Pajak Bumi Bangunan","authors":"Irfan Donofan, Mayar Afriyenti","doi":"10.24036/jea.v3i4.435","DOIUrl":"https://doi.org/10.24036/jea.v3i4.435","url":null,"abstract":"The purpose of this study was to determine the effect of taxpayer awareness, service quality and income rate on land and building tax payment compliance in Payakumbuh. Researchers distributed questionnaires to Land and Building Taxpayers registered with the Regional Finance Agency with a total sample of 100 samples using the convenience sampling method. The results showed that taxpayer awareness and service quality had a positive and significant effect on compliance with land and building tax payments with a significance value of 0.001 and 0.000 which were smaller than 0.05. Meanwhile, income rate has no effect on compliance with land and building tax payments with a significance value of 0.162 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different sampling methods such as using the cluster sampling method.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131248341","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}
This research aims to analysis the effect size of board commissioners, independent commissioners, competence of board commissioners and meeting frequency of board commissioners on financial distress. The data in study are annual report of BUMN companies in Indonesian registered at the ministry BUMN in 2015 – 2019. This research using purposive sampling method obtained by 175 sample from 35 companies conducted observations from 2015 – 2019, the hypothesis testing in this research using multiple linear regression analysis. The result of this research showed that the independent commissioners, competence of board commissioners and meeting frequency of board commissioners have significantly positive effect on financial distress.
{"title":"Pengaruh Karakteristik Dewan Komisaris Terhadap Kemampuan Memprediksi Financial Distress: Studi pada Perusahaan BUMN","authors":"Frans Dika Permana, Vanica Serly","doi":"10.24036/jea.v3i4.402","DOIUrl":"https://doi.org/10.24036/jea.v3i4.402","url":null,"abstract":"This research aims to analysis the effect size of board commissioners, independent commissioners, competence of board commissioners and meeting frequency of board commissioners on financial distress. The data in study are annual report of BUMN companies in Indonesian registered at the ministry BUMN in 2015 – 2019. This research using purposive sampling method obtained by 175 sample from 35 companies conducted observations from 2015 – 2019, the hypothesis testing in this research using multiple linear regression analysis. The result of this research showed that the independent commissioners, competence of board commissioners and meeting frequency of board commissioners have significantly positive effect on financial distress.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125907763","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}
This study aims to determine the Effect of Competence, Internal Control System, Role of Village Apparatus and Quality of Financial Statement Presentation on Village Government Accountability in Managing Village Fund Allocation (ADD) (Empirical Study in Nagari district of Solok). The data in this study used primary data obtained from the village apparatus. The sampling technique used random sampling method. The sample used in this study were 24 nagari in the district of Solok and the respondents were village officials who worked in the Wali Nagari office as many as 72 village officials. The village apparatus consists of the Village Head, Secretary, and Treasurer. Data analysis using multiple regression analysis. The results of this study indicate that (1) Competence has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (2) Internal Control System has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD), (3) The role of Village Apparatus has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (4) Quality of Financial Statement Presentation has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD).
{"title":"Pengaruh Kompetensi, Sistem Pengendalian Internal, Peran Perangkat Desa, dan Kualitas Penyajian Laporan Keuangan terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa","authors":"Wahyu Ramadhan, Fefri Indra Arza","doi":"10.24036/jea.v3i4.415","DOIUrl":"https://doi.org/10.24036/jea.v3i4.415","url":null,"abstract":"This study aims to determine the Effect of Competence, Internal Control System, Role of Village Apparatus and Quality of Financial Statement Presentation on Village Government Accountability in Managing Village Fund Allocation (ADD) (Empirical Study in Nagari district of Solok). The data in this study used primary data obtained from the village apparatus. The sampling technique used random sampling method. The sample used in this study were 24 nagari in the district of Solok and the respondents were village officials who worked in the Wali Nagari office as many as 72 village officials. The village apparatus consists of the Village Head, Secretary, and Treasurer. Data analysis using multiple regression analysis. The results of this study indicate that (1) Competence has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (2) Internal Control System has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD), (3) The role of Village Apparatus has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (4) Quality of Financial Statement Presentation has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD).","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114876269","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}
This study purpose to examine how the effect of Growth, Earnings Per Share, and profitability on Dividend Policy. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. This research technique uses purposive sampling technique to obtain research samples. The data analysis technique in this study used multiple linear regression analysis using the SPSS 22 program. The results showed that Growth had no effect on Dividend Policy while Earning per share and Profitability had a significant and significant effect on Dividend Policy. For further research, it is expected to choose other variables that have an effect on Dividend Policy.
{"title":"Pengaruh Growth, Earning Per Share dan Profitabilitas Terhadap Kebijakan Dividen: Studi Empiris pada Perusahaan Non Keuangan","authors":"Gibralthar Remelko, Mia Angelina Setiawan","doi":"10.24036/jea.v3i4.437","DOIUrl":"https://doi.org/10.24036/jea.v3i4.437","url":null,"abstract":"This study purpose to examine how the effect of Growth, Earnings Per Share, and profitability on Dividend Policy. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. This research technique uses purposive sampling technique to obtain research samples. The data analysis technique in this study used multiple linear regression analysis using the SPSS 22 program. The results showed that Growth had no effect on Dividend Policy while Earning per share and Profitability had a significant and significant effect on Dividend Policy. For further research, it is expected to choose other variables that have an effect on Dividend Policy.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124045527","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}
This research takes the lens that the implementation of accounting in micro, small and medium enterprises (MSMEs) into social construction uses a theoretical framework that reviews accounting from the context of its implementation (Hopwood, 2013). The purpose of this research is to prove that accounting practices are the result of mutual relationships between accounting, organizations and institutions, especially in accounting practices in MSMEs. The research approach uses qualitative methods by interviewing fifteen MSME business actors spread across Java and Kalimantan. The results of this study concluded that the interaction of accounting institutions and social factors in the implementation of accounting in MSMEs has not been dynamic and optimal. However, accounting institutions in MSMEs have been formed pragmatically but yet normatively because its implementation has not been conformed to SAK EMKM. Currently MSMEs apply accounting in accordance with their knowledge capacity and abilities that are tailored to their business condition. Nevertheless, the benefits of the application of accounting are experienced and MSME business actors believe that accounting can bring economic and social benefits to the development of their business in future.
{"title":"Analisa Konstruksi Sosial Implementasi Akuntansi Keuangan Untuk Usaha Mikro, Kecil dan Menengah","authors":"Ade Palupi, Nada Salsabila","doi":"10.24036/jea.v3i4.459","DOIUrl":"https://doi.org/10.24036/jea.v3i4.459","url":null,"abstract":"This research takes the lens that the implementation of accounting in micro, small and medium enterprises (MSMEs) into social construction uses a theoretical framework that reviews accounting from the context of its implementation (Hopwood, 2013). The purpose of this research is to prove that accounting practices are the result of mutual relationships between accounting, organizations and institutions, especially in accounting practices in MSMEs. The research approach uses qualitative methods by interviewing fifteen MSME business actors spread across Java and Kalimantan. The results of this study concluded that the interaction of accounting institutions and social factors in the implementation of accounting in MSMEs has not been dynamic and optimal. However, accounting institutions in MSMEs have been formed pragmatically but yet normatively because its implementation has not been conformed to SAK EMKM. Currently MSMEs apply accounting in accordance with their knowledge capacity and abilities that are tailored to their business condition. Nevertheless, the benefits of the application of accounting are experienced and MSME business actors believe that accounting can bring economic and social benefits to the development of their business in future.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127278005","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}
This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.
{"title":"Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar pada Otoritas Jasa Keuangan (OJK) Indonesia","authors":"Lila Afiska, D. Handayani, Vanica Serly","doi":"10.24036/jea.v3i4.429","DOIUrl":"https://doi.org/10.24036/jea.v3i4.429","url":null,"abstract":"This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122589233","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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