The purpose of this study is to analyze the effect of tone at the top and locus of control on dysfunctional audit behavior. is study used a-quasi experimental desaign with 2x2 factorial design. The hypothesis in this study tested by using measures Two way ANOVA. The result of this study indicate that auditors will act dysfunctionally when he knows that tone at the top accepts the dysfunctional audit behavior. Also, the result of this study found that the auditor’s locus of control has an affect on dysfunctional audit behavior. Furthermore, the result of this study found that there is no interaction between tone at the top and locus of control on dysfunctional audit behavior.
{"title":"Pengaruh Tone at the Top dan Locus of Control terhadap Perilaku Disfungsional Audit: Studi Eksperimental pada Mahasiswa S1 Akuntansi Universitas Negeri Padang","authors":"Destri Andriani, Charoline Cheisviyanny","doi":"10.24036/jea.v4i4.580","DOIUrl":"https://doi.org/10.24036/jea.v4i4.580","url":null,"abstract":"The purpose of this study is to analyze the effect of tone at the top and locus of control on dysfunctional audit behavior. is study used a-quasi experimental desaign with 2x2 factorial design. The hypothesis in this study tested by using measures Two way ANOVA. The result of this study indicate that auditors will act dysfunctionally when he knows that tone at the top accepts the dysfunctional audit behavior. Also, the result of this study found that the auditor’s locus of control has an affect on dysfunctional audit behavior. Furthermore, the result of this study found that there is no interaction between tone at the top and locus of control on dysfunctional audit behavior.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 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":"129912846","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 describes the perception of stakeholders about the importance of accounting profession ethics education. The purpose of this study was to look at the differences in perceptions in the views of students, both those who have taken ethics courses and those who have not, and to see from the gender differences of these students. In contrast to previous studies which only looked at conceptual differences between students and lecturers, this study adds to the perceptions of graduates. This study uses a purpose sampling method and a survey method through the distribution of questionnaires. The results of this study (1) indicate that there is no difference in perception among interested parties about the importance of professional ethics education for accountants. (2) There is no difference in perception about the importance of ethics education in the accounting profession between men and women. (3) There is no difference in perception between students who take or do not take accounting profession ethics education courses.
{"title":"Persepsi Mahasiswa terhadap Pendidikan Etika Profesi Akuntan dalam Pendidikan Akuntansi","authors":"Achdy Muhadis, Vanica Serly","doi":"10.24036/jea.v4i4.552","DOIUrl":"https://doi.org/10.24036/jea.v4i4.552","url":null,"abstract":"This study describes the perception of stakeholders about the importance of accounting profession ethics education. The purpose of this study was to look at the differences in perceptions in the views of students, both those who have taken ethics courses and those who have not, and to see from the gender differences of these students. In contrast to previous studies which only looked at conceptual differences between students and lecturers, this study adds to the perceptions of graduates. This study uses a purpose sampling method and a survey method through the distribution of questionnaires. The results of this study (1) indicate that there is no difference in perception among interested parties about the importance of professional ethics education for accountants. (2) There is no difference in perception about the importance of ethics education in the accounting profession between men and women. (3) There is no difference in perception between students who take or do not take accounting profession ethics education courses.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125594097","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 research was to determine how the effect of financial ratios on stock prices. The renewal of this research where this study also aims to determine the role of PER in moderating the effect of ROE, ROA, EPS and DER on stock prices. This study uses the object of research in LQ-45 companies for than 2016-2020 period and obtains samples using the purposive sampling method as many as 21 companies. This research found that variables ROE, ROA, DER had no effect on stock prices with a significance value of 0.994, 0.935 and 0.514 which were greater than 0.05. But the results of this research state that EPS has an effect on stock prices with a significance value of 0. 000 which is less than 0.05. This study found that PER can moderate the relationship between EPS and stock prices with a significance value of 0.000 great we than 0.05 and positive direction, which means that PER can strengthen the relationship between EPS and stock prices. However, PER is not proven to moderate the relationship between ROE, ROA, EPS and DER to stock prices with a significance value of 0.180, 0.334 and 0.521 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 data processing techniques such as Uji Moderasi Residual.
{"title":"Pengaruh ROE, ROA, EPS dan DER terhadap Harga Saham dengan PER sebagai Variabel Moderasi: Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia","authors":"Amelia Prasetya, Halkadri Fitra","doi":"10.24036/jea.v4i4.554","DOIUrl":"https://doi.org/10.24036/jea.v4i4.554","url":null,"abstract":"The purpose of this research was to determine how the effect of financial ratios on stock prices. The renewal of this research where this study also aims to determine the role of PER in moderating the effect of ROE, ROA, EPS and DER on stock prices. This study uses the object of research in LQ-45 companies for than 2016-2020 period and obtains samples using the purposive sampling method as many as 21 companies. This research found that variables ROE, ROA, DER had no effect on stock prices with a significance value of 0.994, 0.935 and 0.514 which were greater than 0.05. But the results of this research state that EPS has an effect on stock prices with a significance value of 0. 000 which is less than 0.05. This study found that PER can moderate the relationship between EPS and stock prices with a significance value of 0.000 great we than 0.05 and positive direction, which means that PER can strengthen the relationship between EPS and stock prices. However, PER is not proven to moderate the relationship between ROE, ROA, EPS and DER to stock prices with a significance value of 0.180, 0.334 and 0.521 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 data processing techniques such as Uji Moderasi Residual.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122609740","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 implementing the government's internal control system (SPIP) and information asymmetry on fraud prevention. This type of research is classified as quantitative research. The data in this study were collected by distributing questionnaires directly to 26 OPDs in South Solok Regency. The data used in this study is primary data. The data collection technique used a questionnaire consisting of 3 respondents in each OPD so that the questionnaires distributed were 78 questionnaires. The analytical method used is Multiple Linear Regression Analysis using SPSS version 24.00. The results showed: The Government Internal Control System (SPIP) had a significant positive effect on fraud prevention, but information asymmetry had an effect on fraud prevention.
{"title":"Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dan Asimetri Informasi terhadap Pencegahan Fraud","authors":"Nur Azizah, Erinos Erinos","doi":"10.24036/jea.v4i4.494","DOIUrl":"https://doi.org/10.24036/jea.v4i4.494","url":null,"abstract":"This study aims to examine the effect of implementing the government's internal control system (SPIP) and information asymmetry on fraud prevention. This type of research is classified as quantitative research. The data in this study were collected by distributing questionnaires directly to 26 OPDs in South Solok Regency. The data used in this study is primary data. The data collection technique used a questionnaire consisting of 3 respondents in each OPD so that the questionnaires distributed were 78 questionnaires. The analytical method used is Multiple Linear Regression Analysis using SPSS version 24.00. The results showed: The Government Internal Control System (SPIP) had a significant positive effect on fraud prevention, but information asymmetry had an effect on fraud prevention.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130324189","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 study aims to determine the effect of performance-based budgeting implementation and good governance implementation on the government performance accountability. The type of research used in this study is quantitative by using multiple linear regression with SPSS 25. The research result from regression analysis, performance-based budgeting implementation and good governance implementation had positive effect on the government performance accountability. In line with there was R2of 0,509 or 50,9%. It meant the contribution from performance-based budgeting implementation and good governance implementation reflected the government performance accountability of 49,1% while the rest of 49,1% was explained by other variables outside the research.
{"title":"Pengaruh Penerapan Anggaran Berbasis Kinerja dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah","authors":"Nadira Hilmi Israr, Efrizal Syofyan","doi":"10.24036/jea.v4i4.550","DOIUrl":"https://doi.org/10.24036/jea.v4i4.550","url":null,"abstract":"The study aims to determine the effect of performance-based budgeting implementation and good governance implementation on the government performance accountability. The type of research used in this study is quantitative by using multiple linear regression with SPSS 25. The research result from regression analysis, performance-based budgeting implementation and good governance implementation had positive effect on the government performance accountability. In line with there was R2of 0,509 or 50,9%. It meant the contribution from performance-based budgeting implementation and good governance implementation reflected the government performance accountability of 49,1% while the rest of 49,1% was explained by other variables outside the research.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133380046","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 managerial ownership, institutional ownership and independent commissioners on financial distress. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2020. Using a purposive sampling method we obtained 150 samples from 30 companies conducting observations from 2016 – 2020. This research uses multiple linear regression analysis for hypothesis testing. The result showed that the managerial ownership has a negative and significant effect on financial distress and institutional ownership has a positive and significant effect on financial distress. While independent commissioners have no significant effect on financial distress.
{"title":"Pengaruh Struktur Kepemilikan dan Komisaris Independen terhadap Prediksi Financial Distress","authors":"A. Aisyah, Mayar Afriyenti","doi":"10.24036/jea.v4i3.576","DOIUrl":"https://doi.org/10.24036/jea.v4i3.576","url":null,"abstract":"This research aims to analyze the effect managerial ownership, institutional ownership and independent commissioners on financial distress. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2020. Using a purposive sampling method we obtained 150 samples from 30 companies conducting observations from 2016 – 2020. This research uses multiple linear regression analysis for hypothesis testing. The result showed that the managerial ownership has a negative and significant effect on financial distress and institutional ownership has a positive and significant effect on financial distress. While independent commissioners have no significant effect on financial distress.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122669305","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 find out the response of district and city governments throughout Jambi Province to Presidential Instruction No. 7 of 2015 on Transparency of Regional Financial Information Management for fiscal year 2019-2020. The population in this study is all 11 (eleven) official websites of district and city governments throughout Jambi Province. The sampling technique used was saturated sampling technique, which is a sampling technique that uses all members of the population as a samples. The data used is secondary data in the form of data and information on regional financial management contained on the official website of district and city governments throughout Jambi Province. This study used 12 indicators requested based on Presidential Instruction No 7 of 2015. The findings showed that the response of the district city government in Jambi Province was still inadequate. The average openness index ranged from 11.8% in fiscal year 2019 and 8.93% for fiscal year 2020. Further research is expected to continue the research into a more detailed realm, such as conducting interviews and observations to find out the factors that cause the high and low level of transparency in regional financial management.
{"title":"Respon Pemerintah Daerah Terhadap Instruksi Presiden (INPRES) No.7 Tahun 2015 Dalam Hal Peningkatan Transparansi Pengelolaan Keuangan Daerah","authors":"Rizky Zikri Sandunaez, D. Syafei","doi":"10.24036/jea.v4i3.583","DOIUrl":"https://doi.org/10.24036/jea.v4i3.583","url":null,"abstract":"This study aims to find out the response of district and city governments throughout Jambi Province to Presidential Instruction No. 7 of 2015 on Transparency of Regional Financial Information Management for fiscal year 2019-2020. The population in this study is all 11 (eleven) official websites of district and city governments throughout Jambi Province. The sampling technique used was saturated sampling technique, which is a sampling technique that uses all members of the population as a samples. The data used is secondary data in the form of data and information on regional financial management contained on the official website of district and city governments throughout Jambi Province. This study used 12 indicators requested based on Presidential Instruction No 7 of 2015. The findings showed that the response of the district city government in Jambi Province was still inadequate. The average openness index ranged from 11.8% in fiscal year 2019 and 8.93% for fiscal year 2020. Further research is expected to continue the research into a more detailed realm, such as conducting interviews and observations to find out the factors that cause the high and low level of transparency in regional financial management.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116433748","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 sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.
{"title":"Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating","authors":"Rommy Septia Arifin, Nurzi Sebrina","doi":"10.24036/jea.v4i3.588","DOIUrl":"https://doi.org/10.24036/jea.v4i3.588","url":null,"abstract":"This study aims to analyze the effect of sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114432735","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 application of regional financial accounting systems, organizational commitment and internal control systems on the quality of the financial statements of the local government of Solok City. This study uses primary data obtained by distributing questionnaires to 24 SKPD within the Solok City Government with a total of 48 questionnaires distributed and each SKPD consisting of 2 samples. The sample in this study are employees who are responsible for making local government financial reports. The selection of respondents using purposive sampling method. The results of the study indicate that The SAKD variable has an effect on the LKPD quality variable. The organizational commitment variable has no effect on the LKPD quality variable. SPI has no effect on the quality of LKPD.The results of this study can be used as an evaluation and consideration for the SKPD of Solok City in the process of preparing financial reports in order to achieve good quality financial reports. This can be done by improving the implementation of the regional financial accounting system properly.
{"title":"Pengaruh Penerapan Sistem Akuntansi Keuang Daerah, Komitmen Organisasi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah","authors":"Reza Ilham Putra, Halmawati Halmawati","doi":"10.24036/jea.v4i3.479","DOIUrl":"https://doi.org/10.24036/jea.v4i3.479","url":null,"abstract":"This study aims to determine the effect of application of regional financial accounting systems, organizational commitment and internal control systems on the quality of the financial statements of the local government of Solok City. This study uses primary data obtained by distributing questionnaires to 24 SKPD within the Solok City Government with a total of 48 questionnaires distributed and each SKPD consisting of 2 samples. The sample in this study are employees who are responsible for making local government financial reports. The selection of respondents using purposive sampling method. The results of the study indicate that The SAKD variable has an effect on the LKPD quality variable. The organizational commitment variable has no effect on the LKPD quality variable. SPI has no effect on the quality of LKPD.The results of this study can be used as an evaluation and consideration for the SKPD of Solok City in the process of preparing financial reports in order to achieve good quality financial reports. This can be done by improving the implementation of the regional financial accounting system properly.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134282650","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 real earnings management (REM) on audit fees. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this study was selected using purposive sampling technique that produces sample of 138 companies. The dependent variable of Audit fee is measured using the actual value of the audit fee divided by 100,000. REM as an independent variable is measured using Roychowdhury (2006) model which has been modified by Suksonghong and Amran (2020) which focuses on abnormal discretionary costs and abnormal production costs. The results of this study found that companies involved in REM activities carried out by client companies had a positive and significant effect on the audit fees paid to auditors.
{"title":"Pengaruh Manajemen Laba Riil terhadap Audit Fee: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019","authors":"Panji Mustipa Arbi, Charoline Cheisviyanny, Dovi Septiari","doi":"10.24036/jea.v4i3.542","DOIUrl":"https://doi.org/10.24036/jea.v4i3.542","url":null,"abstract":"This study aims to examine the effect of real earnings management (REM) on audit fees. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this study was selected using purposive sampling technique that produces sample of 138 companies. The dependent variable of Audit fee is measured using the actual value of the audit fee divided by 100,000. REM as an independent variable is measured using Roychowdhury (2006) model which has been modified by Suksonghong and Amran (2020) which focuses on abnormal discretionary costs and abnormal production costs. The results of this study found that companies involved in REM activities carried out by client companies had a positive and significant effect on the audit fees paid to auditors.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126548108","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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