This study aims to examine the elements of the fraud pentagon, namely pressure, rationalization, opportunity, competence, and arrogance against plagiarism of accounting students. This type of research is quantitative research. The population in this study were students of the S1 Accounting Study Program, Faculty of Economics, Universitas Negeri Padang with a total sample of 47 people. The sampling technique used is purposive sampling. Sources of data in this study are primary data and secondary data. Primary data obtained from answers to questionnaires that have been distributed to respondents. Secondary data was obtained from the Department of Accounting, Faculty of Economics, Universitas Negeri Padang, this data was the result of a research proposal turnitin. This research model uses multiple linear regression analysis. The result of this study indicate that pressure, rationalization, opportunity, and arrogance do not affect plagiarism of accounting students. However, the competence influence plagiarism of accounting students.
{"title":"Plagiarisme Mahasiswa Akuntansi: Dimensi Fraud Pentagon","authors":"Yolanda Sari Hendra, Deviani Deviani","doi":"10.24036/jea.v4i4.635","DOIUrl":"https://doi.org/10.24036/jea.v4i4.635","url":null,"abstract":"This study aims to examine the elements of the fraud pentagon, namely pressure, rationalization, opportunity, competence, and arrogance against plagiarism of accounting students. This type of research is quantitative research. The population in this study were students of the S1 Accounting Study Program, Faculty of Economics, Universitas Negeri Padang with a total sample of 47 people. The sampling technique used is purposive sampling. Sources of data in this study are primary data and secondary data. Primary data obtained from answers to questionnaires that have been distributed to respondents. Secondary data was obtained from the Department of Accounting, Faculty of Economics, Universitas Negeri Padang, this data was the result of a research proposal turnitin. This research model uses multiple linear regression analysis. The result of this study indicate that pressure, rationalization, opportunity, and arrogance do not affect plagiarism of accounting students. However, the competence influence plagiarism of accounting students.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132098581","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 examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on audit quality. This research was conducted at financial sector company listed on the Indonesia Stock Exchange from 2018-2020. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis.The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between workload and the quality of the audit results. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is rejected where there is no influence between audit fees and the quality of audit results. the second hypothesis is rejected where there is no influence between the size of the auditor's public accounting firm on audit quality. the third hypothesis is rejected where there is no influence between workload on audit quality.
{"title":"Pengaruh Fee Audit, Ukuran KAP, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan","authors":"Wikky Lendika Putra, Nelvirita Nelvirita","doi":"10.24036/jea.v4i4.658","DOIUrl":"https://doi.org/10.24036/jea.v4i4.658","url":null,"abstract":"This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on audit quality. This research was conducted at financial sector company listed on the Indonesia Stock Exchange from 2018-2020. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis.The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between workload and the quality of the audit results. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is rejected where there is no influence between audit fees and the quality of audit results. the second hypothesis is rejected where there is no influence between the size of the auditor's public accounting firm on audit quality. the third hypothesis is rejected where there is no influence between workload on audit quality.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124628789","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 inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.
本研究旨在探讨库存、设备能力和内部控制制度对优化区域财产管理的影响。本研究的人口是所有区域机构在佩拉拉旺摄政。采用的抽样技术是总抽样，其中多达27个区域机构在佩拉拉旺县被用作研究样本。从每个区域机构中抽取4人作为调查对象，其中总科科长1人、财务科科长1人、货物经理2人，共计108人。数据是通过直接向受访者分发问卷的方式收集的。本研究采用定量方法，采用IBM SPSS statistics version 22对数据进行多元线性回归分析。统计检验结果表明，库存管理对区域物业管理的优化具有显著的正向作用。同时，机构和内部控制制度的能力对区域财产管理的优化没有显著影响。
{"title":"Pengaruh Inventarisasi, Kompetensi Aparatur, dan Pengendalian Internal terhadap Optimalisasi Pengelolaan Barang Milik Daerah","authors":"L. Listiani, Henri Agustin","doi":"10.24036/jea.v4i4.637","DOIUrl":"https://doi.org/10.24036/jea.v4i4.637","url":null,"abstract":"This study aims to examine the effect of inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128898468","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 analyze the effect of extraversion personality and neuroticism on the tendency of accounting fraud. This research is an associative causality study with a quantitative approach. The number of sample members is determined through the slovin formula. The samples in this study were undergraduate Accounting students in 2018 at Padang State University, Andalas University, and Bung Hatta University on the condition that they had passed courses in business ethics and the accounting and auditing professions. The data collection method used a questionnaire distributed through google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that extraversion personality had a significant effect on the tendency of accounting fraud. Meanwhile, neuroticism has no effect on the tendency of accounting fraud.
{"title":"Pengaruh Kepribadian Extraversion dan Neuroticism Terhadap Kecenderungan Tindakan Fraud Accounting","authors":"Nanda Putri, Nayang Helmayunita","doi":"10.24036/jea.v4i4.626","DOIUrl":"https://doi.org/10.24036/jea.v4i4.626","url":null,"abstract":"This study aims to analyze the effect of extraversion personality and neuroticism on the tendency of accounting fraud. This research is an associative causality study with a quantitative approach. The number of sample members is determined through the slovin formula. The samples in this study were undergraduate Accounting students in 2018 at Padang State University, Andalas University, and Bung Hatta University on the condition that they had passed courses in business ethics and the accounting and auditing professions. The data collection method used a questionnaire distributed through google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that extraversion personality had a significant effect on the tendency of accounting fraud. Meanwhile, neuroticism has no effect on the tendency of accounting fraud.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"37 1-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120908876","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 incentives and organizational commitment to whistleblowing intentions. This type of research is classified as a quasi-experiment. The data in the study were collected by distributing online questionnaires using google form to 126 accounting students class 2018 at the Faculty of Economics, Universitas Negeri Padang. The data used in this study is primary data. The experimental design used is a 2x2 factorial design. The results of the study were obtained from the use of Analysis of Variance (ANOVA). This study resulted in two findings. First, the study results indicate that individuals will do whistleblowing if there is an incentive. second, organizational commitment does not affect the individual's intention to do whistleblowing.
{"title":"Pengaruh Insentif dan Komitmen Organisasi terhadap Niat Melakukan Whistleblowing","authors":"Widy Amelia Putri, Sany Dwita","doi":"10.24036/jea.v4i4.582","DOIUrl":"https://doi.org/10.24036/jea.v4i4.582","url":null,"abstract":"This study aims to examine the effect of incentives and organizational commitment to whistleblowing intentions. This type of research is classified as a quasi-experiment. The data in the study were collected by distributing online questionnaires using google form to 126 accounting students class 2018 at the Faculty of Economics, Universitas Negeri Padang. The data used in this study is primary data. The experimental design used is a 2x2 factorial design. The results of the study were obtained from the use of Analysis of Variance (ANOVA). This study resulted in two findings. First, the study results indicate that individuals will do whistleblowing if there is an incentive. second, organizational commitment does not affect the individual's intention to do whistleblowing.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134103864","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 analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector manufacturing listed on the Indonesia Stock Exchange in 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted observations from 2017 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership, firm size, and operating leverage has a negative and significant effect on capital structure. However, the non-debt tax shield variable has no effect on the capital structure.
{"title":"Pengaruh Kepemilikkan Manajerial, Ukuran Perusahaan, Perisai Pajak Non Hutang, dan Leverage Operasi terhadap Struktur Modal","authors":"Putri Salsabila, Mayar Afriyenti","doi":"10.24036/jea.v4i4.618","DOIUrl":"https://doi.org/10.24036/jea.v4i4.618","url":null,"abstract":"This research aims to analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector manufacturing listed on the Indonesia Stock Exchange in 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted observations from 2017 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership, firm size, and operating leverage has a negative and significant effect on capital structure. However, the non-debt tax shield variable has no effect on the capital structure.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127523964","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 quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.
{"title":"Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi","authors":"S. Novita, Nurzi Sebrina","doi":"10.24036/jea.v4i4.585","DOIUrl":"https://doi.org/10.24036/jea.v4i4.585","url":null,"abstract":"This study aims to examine the quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128196158","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 provide empirical evidence regarding the effect of remote audits and the number of auditor assignments on audit quality. The research method was verifiable with a quantitative approach. This study used multiple linear regression analysis to test the proposed hypothesis. The population in this study was all auditors who worked in the BPKP Representative of West Sumatra Province, with a total of 95 auditors. The sampling technique in this study was saturated sampling or census, therefore, the total sample used in this study was the total population. The data source in this study wash the primary data source, which was obtained by distributing questionnaires directly to research respondents. The results of this study showed that remote audits had a significant positive effect on audit quality, and the number of auditor assignments did not have effect on audit quality. For further research, it is expected to be able to examine other dependent variables besides audit quality, such as auditor performance and is expected to be able to add research data collection methods as well as using interview methods.
{"title":"Pengaruh Audit Jarak Jauh (Remote Audit) dan Jumlah Penugasan Auditor terhadap Kualitas Audit: Studi Empiris pada Perwakilan BPKP Provinsi Sumatra Barat","authors":"Nurul Hanifah Putri, Erly Mulyani","doi":"10.24036/jea.v4i4.601","DOIUrl":"https://doi.org/10.24036/jea.v4i4.601","url":null,"abstract":"This study aims to provide empirical evidence regarding the effect of remote audits and the number of auditor assignments on audit quality. The research method was verifiable with a quantitative approach. This study used multiple linear regression analysis to test the proposed hypothesis. The population in this study was all auditors who worked in the BPKP Representative of West Sumatra Province, with a total of 95 auditors. The sampling technique in this study was saturated sampling or census, therefore, the total sample used in this study was the total population. The data source in this study wash the primary data source, which was obtained by distributing questionnaires directly to research respondents. The results of this study showed that remote audits had a significant positive effect on audit quality, and the number of auditor assignments did not have effect on audit quality. For further research, it is expected to be able to examine other dependent variables besides audit quality, such as auditor performance and is expected to be able to add research data collection methods as well as using interview methods.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133154029","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 obtain empirical evidence and determine the effect of governance, organizational commitment and rewards on the implementation of performance-based budgeting. The population in this study was OPD in West Sumatra Province with 100 samples taken. The sampling technique used total sampling. The source of data in this study is primary data with data collection techniques using questionnaires. The data analysis method in this study uses multiple linear regression analysis with the application of performance-based budgeting as the dependent variable and governance, organizational commitment and reward as independent variables. The results of this study indicate that governance, organizational commitment and rewards have no effect on the implementation of performance-based budgeting.
{"title":"Pengaruh Tata Kelola, Komitmen Organisasi dan Reward terhadap Penerapan Anggaran Berbasis Kinerja pada Provinsi Sumatera Barat","authors":"Yunisa Gusria Annur, Fefri Indra Arza","doi":"10.24036/jea.v4i4.579","DOIUrl":"https://doi.org/10.24036/jea.v4i4.579","url":null,"abstract":"This study aims to obtain empirical evidence and determine the effect of governance, organizational commitment and rewards on the implementation of performance-based budgeting. The population in this study was OPD in West Sumatra Province with 100 samples taken. The sampling technique used total sampling. The source of data in this study is primary data with data collection techniques using questionnaires. The data analysis method in this study uses multiple linear regression analysis with the application of performance-based budgeting as the dependent variable and governance, organizational commitment and reward as independent variables. The results of this study indicate that governance, organizational commitment and rewards have no effect on the implementation of performance-based budgeting.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114861723","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 current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results of this analysis imply that net profits has the ability to predict future cash flows while cash flow operastions are not longerable to predictfuture cash flows for BUMN companies at the IDX . This Assessment also indicates that the ability of net profits greater than operating cash flow to predicting future cash flows.
{"title":"Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020","authors":"Srikintan Srikintan, Mia Angelina Setiawan","doi":"10.24036/jea.v4i4.557","DOIUrl":"https://doi.org/10.24036/jea.v4i4.557","url":null,"abstract":"The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results of this analysis imply that net profits has the ability to predict future cash flows while cash flow operastions are not longerable to predictfuture cash flows for BUMN companies at the IDX . This Assessment also indicates that the ability of net profits greater than operating cash flow to predicting future cash flows.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124639259","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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