The place of research is in the office of the Regency/City Government of West Sumatra Province. The research sample is LKPD time series data in the form of district and city APBD and LRA in West Sumatra Province from 2016-2019. The approach uses moderated regression analysis (MRA). The study concluded that the ratcheting effect occurred on the PAD budget. Ratcheting effect occurs in capital expenditures, PAD does not affect Regional Expenditures. Budget ratcheting weakens the relationship between Regional Original Revenue and Regional Expenditure.
{"title":"Pengaruh Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Budget Ratcheting Sebagai Variabel Moderating","authors":"Aisyah Nur Hidayah, Vita Fitria Sari","doi":"10.24036/jea.v4i1.485","DOIUrl":"https://doi.org/10.24036/jea.v4i1.485","url":null,"abstract":"The place of research is in the office of the Regency/City Government of West Sumatra Province. The research sample is LKPD time series data in the form of district and city APBD and LRA in West Sumatra Province from 2016-2019. The approach uses moderated regression analysis (MRA). The study concluded that the ratcheting effect occurred on the PAD budget. Ratcheting effect occurs in capital expenditures, PAD does not affect Regional Expenditures. Budget ratcheting weakens the relationship between Regional Original Revenue and Regional Expenditure.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131714318","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 how the influence of Internal Control and External Audit on both types of earnings management, namely accrual earnings management and real earnings management. The population of this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample was determined using purposive sampling method with a total sample of 80 companies. The data used is secondary data obtained from the company's annual report. The analytical method used is multiple regression analysis. The results showed that internal control and external audit had no effect on accrual earnings management, while internal control had a negative effect on real earnings management and external audit had a positive effect on real earnings management.
{"title":"Pengaruh Internal Control dan Audit Eksternal terhadap Manajemen Laba Akrual dan Riil","authors":"F. Hadi, Mayar Afriyenti","doi":"10.24036/jea.v4i1.480","DOIUrl":"https://doi.org/10.24036/jea.v4i1.480","url":null,"abstract":"This study aims to examine how the influence of Internal Control and External Audit on both types of earnings management, namely accrual earnings management and real earnings management. The population of this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample was determined using purposive sampling method with a total sample of 80 companies. The data used is secondary data obtained from the company's annual report. The analytical method used is multiple regression analysis. The results showed that internal control and external audit had no effect on accrual earnings management, while internal control had a negative effect on real earnings management and external audit had a positive effect on real earnings management.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130594767","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 see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 companies. The data used is secondary data from the company’s annual report. The analytical method used is multiple linear regression analysis. The results showed that industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.
{"title":"Pengaruh Sensitivitas Industri, Umur Perusahaan, dan Kinerja Lingkungan terhadap Pengungkapan Informasi Lingkungan (Studi Empiris padaPerusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)","authors":"Pratiwi Wirmaningsih, Mia Angelina Setiawan","doi":"10.24036/jea.v4i1.491","DOIUrl":"https://doi.org/10.24036/jea.v4i1.491","url":null,"abstract":"This study aims to see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 companies. The data used is secondary data from the company’s annual report. The analytical method used is multiple linear regression analysis. The results showed that industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114802992","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}
Awandra Firson Sedenel, Charoline Cheisviyanny, Vita Fitria Sari
This research is based on the phenomenon of illegal parking that often occurs in Padang City. The purpose of this study is to calculate the potential parking retribution in Koto Tangah District which has not been included in the list of government parking potentials and to explore fairness of illegal parking activity from illegal parking officers point of view in Koto Tangah district. The approach used in this study is qualitative approach. The Data was collected by using interviews, observation, and documentation (triangulation). The sample of this research is illegal parking officers in Koto Tangah district. The results of this study found that (1) Koto Tangah district has a large potential for retribution, (2) Illegal Parking Officers in Koto Tangah district feel satisfied and justified with the parking system they run without government's agreement.
{"title":"Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar di Kota Padang Tahun 2021","authors":"Awandra Firson Sedenel, Charoline Cheisviyanny, Vita Fitria Sari","doi":"10.24036/jea.v4i1.493","DOIUrl":"https://doi.org/10.24036/jea.v4i1.493","url":null,"abstract":"This research is based on the phenomenon of illegal parking that often occurs in Padang City. The purpose of this study is to calculate the potential parking retribution in Koto Tangah District which has not been included in the list of government parking potentials and to explore fairness of illegal parking activity from illegal parking officers point of view in Koto Tangah district. The approach used in this study is qualitative approach. The Data was collected by using interviews, observation, and documentation (triangulation). The sample of this research is illegal parking officers in Koto Tangah district. The results of this study found that (1) Koto Tangah district has a large potential for retribution, (2) Illegal Parking Officers in Koto Tangah district feel satisfied and justified with the parking system they run without government's agreement.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133395425","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 love of money and machiavellian on the tendency of accounting fraud with gender as a moderating variable. This research is an associative causality study with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University and Andalas University. The number of sample members was determined through the slovin formula so that 166 respondents were obtained. The sample in this study was S1 Accounting students entering 2018 at Padang State University and Andalas University with the condition that they had passed business ethics courses and the accounting profession and auditing courses. The data collection method used a questionnaire distributed via google form. The data used in this study is primary data. The hypothesis in this study was tested using moderated regression analysis (MRA). The results show that love of money has no effect on the tendency of accounting fraud, Machiavellian has a positive effect on the tendency of fraud accounting, and gender is not able to moderate love of money and Machiavellian on the tendency of fraud accounting.
{"title":"Pengaruh Love of Money dan Sifat Machiavellian terhadap Kecenderungan Fraud Accounting dengan Gender sebagai Variabel Moderasi","authors":"Annisa Erma Ayunda, Nayang Helmayunita","doi":"10.24036/jea.v4i1.498","DOIUrl":"https://doi.org/10.24036/jea.v4i1.498","url":null,"abstract":"This study aims to analyze the effect of love of money and machiavellian on the tendency of accounting fraud with gender as a moderating variable. This research is an associative causality study with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University and Andalas University. The number of sample members was determined through the slovin formula so that 166 respondents were obtained. The sample in this study was S1 Accounting students entering 2018 at Padang State University and Andalas University with the condition that they had passed business ethics courses and the accounting profession and auditing courses. The data collection method used a questionnaire distributed via google form. The data used in this study is primary data. The hypothesis in this study was tested using moderated regression analysis (MRA). The results show that love of money has no effect on the tendency of accounting fraud, Machiavellian has a positive effect on the tendency of fraud accounting, and gender is not able to moderate love of money and Machiavellian on the tendency of fraud accounting.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129123996","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}
Investment decisions are policies used in the use of existing company funds on assets that are expected to provide future benefits with a certain level of risk. The purpose of this study was to determine whether accounting information, risk perception, and company image have a significant influence on investment decision making during the Covid-19 pandemic. This study uses quantitative research methods. The population in this study are investors who are registered in the BEI Investment Gallery, Faculty of Economics, Padang State University. The sample in this study used the Simple Random Sampling technique, the number of samples in this study was 110. The data was collected using questionnaires distributed online. The data were analyzed using descriptive analysis, Data Quality Test, Classical Assumption Test and Multiple Linear Regression Analysis. The results show that 1) accounting information influences investment decisions during the covid 19 pandemic, 2) risk perception affects investment decisions during the covid 19 pandemic, 3) company image affects investment decisions during the covid 19 pandemic. Based on the conclusions above, some suggestions can be given as follows: 1) For further researchers, it is expected to distinguish respondents who have become stock investors in the capital market or each who have not become investors, 2) It is hoped that further researchers will examine more deeply about the factors that influence investment decisions during the COVID-19 pandemic.
{"title":"Pengaruh Informasi Akuntansi, Persepsi Risiko dan Citra Perusahaan dalam Pengambilan Keputusan Investasi di Masa Pandemi Covid-19","authors":"Fradella Anggraini, Erly Mulyani","doi":"10.24036/jea.v4i1.486","DOIUrl":"https://doi.org/10.24036/jea.v4i1.486","url":null,"abstract":"Investment decisions are policies used in the use of existing company funds on assets that are expected to provide future benefits with a certain level of risk. The purpose of this study was to determine whether accounting information, risk perception, and company image have a significant influence on investment decision making during the Covid-19 pandemic. This study uses quantitative research methods. The population in this study are investors who are registered in the BEI Investment Gallery, Faculty of Economics, Padang State University. The sample in this study used the Simple Random Sampling technique, the number of samples in this study was 110. The data was collected using questionnaires distributed online. The data were analyzed using descriptive analysis, Data Quality Test, Classical Assumption Test and Multiple Linear Regression Analysis. The results show that 1) accounting information influences investment decisions during the covid 19 pandemic, 2) risk perception affects investment decisions during the covid 19 pandemic, 3) company image affects investment decisions during the covid 19 pandemic. Based on the conclusions above, some suggestions can be given as follows: 1) For further researchers, it is expected to distinguish respondents who have become stock investors in the capital market or each who have not become investors, 2) It is hoped that further researchers will examine more deeply about the factors that influence investment decisions during the COVID-19 pandemic.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126848000","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 tax aggressiveness relationship accounting fraud. This study uses the Beneish M Score Model to detecting accounting fraud and then measured by a dummy variable. The tax aggressiveness variable measured using five proxies including, Effective Tax Rate (ETR1, ETR2, ETR3, ETR4) and Book Tax Differences (BTD). The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The study sample was determined by purposive sampling, so that 53 samples of manufacturing companies were obtained. Based on panel data regression analysis, the result show that of the five proxies used to measure tax aggressiveness, only ETR4 had a significant positive related to accounting fraud. While ETR1, ETR2, and ETR3 have an insignificant negative related to accounting fraud, and BTD is positive related to accounting fraud but not significant. The conclusion of this study is that tax aggressiveness are not positively related significantly with accounting fraud so the hypothesis is rejected.
{"title":"Agresivitas Pajak dan Kecurangan AkuntansiAgresivitas Pajak dan Kecurangan Akuntansi","authors":"Suci Ardiryanti, Herlina Helmy, Erly Mulyani","doi":"10.24036/jea.v4i1.448","DOIUrl":"https://doi.org/10.24036/jea.v4i1.448","url":null,"abstract":"This study aims to examine the tax aggressiveness relationship accounting fraud. This study uses the Beneish M Score Model to detecting accounting fraud and then measured by a dummy variable. The tax aggressiveness variable measured using five proxies including, Effective Tax Rate (ETR1, ETR2, ETR3, ETR4) and Book Tax Differences (BTD). The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The study sample was determined by purposive sampling, so that 53 samples of manufacturing companies were obtained. Based on panel data regression analysis, the result show that of the five proxies used to measure tax aggressiveness, only ETR4 had a significant positive related to accounting fraud. While ETR1, ETR2, and ETR3 have an insignificant negative related to accounting fraud, and BTD is positive related to accounting fraud but not significant. The conclusion of this study is that tax aggressiveness are not positively related significantly with accounting fraud so the hypothesis is rejected.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129040243","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 aimed to analyze remaining budget calculations, fiscal stress, local revenue on budget absorption with rebudgeting as moderating variables in regency/city governments in West Java Province. The population in this study were all 27 regency/cities in West Java Province. The sample collection method used purposive sampling, while the data processing method used multiple linear regression analysis. The results of statistical tests show that the remaining excess of budget calculations and local revenue has a significant positive effect on budget absorption, but fiscal stress has no effect on budget absorption. rebudgeting as a moderating variable can moderate the relationship between the remaining excess of budget calculations and budget absorption but rebudgeting is not able to moderate the relationship between fiscal stress, local revenue and budget absorption.
{"title":"Pengaruh Sisa Lebih Perhitungan Anggaran, Fiscal Stress dan Pendapatan Asli Daerah terhadap Penyerapan Anggaran dengan Rebudgeting sebagai Variabel Moderasi","authors":"Silvia Wulandari, Eka Fauzihardani","doi":"10.24036/jea.v4i1.467","DOIUrl":"https://doi.org/10.24036/jea.v4i1.467","url":null,"abstract":"This research aimed to analyze remaining budget calculations, fiscal stress, local revenue on budget absorption with rebudgeting as moderating variables in regency/city governments in West Java Province. The population in this study were all 27 regency/cities in West Java Province. The sample collection method used purposive sampling, while the data processing method used multiple linear regression analysis. The results of statistical tests show that the remaining excess of budget calculations and local revenue has a significant positive effect on budget absorption, but fiscal stress has no effect on budget absorption. rebudgeting as a moderating variable can moderate the relationship between the remaining excess of budget calculations and budget absorption but rebudgeting is not able to moderate the relationship between fiscal stress, local revenue and budget absorption.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128046632","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 is to examine the effect of corporate social responsibility, tax avoidance, and sustainability reporting with size of company as a moderating variabel. The population of this research are companies engaged in extractive (agriculture sector and mining sector) and financial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which total 180 companies. The sampling method was carried out by purposive sampling method, so 32 companies were obtained as research samples. The analytical method used moderated regression analysis. The results of this research indicate that 1) corporate social responsibility has positive effect on firm value 2) tax avoidance has negative effect on firm value 3) sustainability reporting does not effect on firm value 4) size of company support positive effect of corporate social responsibility on firm value 5) size of company support negative effect of tax avoidance on firm value 6) size of company does not effect of sustainability reporting on firm value. The contribution of the independent variable in explaining the dependent variable in the amount of 8,3%, while the remaining 91,7% explained by other variables outside the model.
{"title":"Ukuran Perusahaan Memoderasi Pengaruh CSR, Tax Avoidance, dan Sustainability Reporting terhadap Nilai Perusahaan","authors":"Reska Novia, Halmawati Halmawati","doi":"10.24036/jea.v4i1.471","DOIUrl":"https://doi.org/10.24036/jea.v4i1.471","url":null,"abstract":"The purpose of this research is to examine the effect of corporate social responsibility, tax avoidance, and sustainability reporting with size of company as a moderating variabel. The population of this research are companies engaged in extractive (agriculture sector and mining sector) and financial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which total 180 companies. The sampling method was carried out by purposive sampling method, so 32 companies were obtained as research samples. The analytical method used moderated regression analysis. The results of this research indicate that 1) corporate social responsibility has positive effect on firm value 2) tax avoidance has negative effect on firm value 3) sustainability reporting does not effect on firm value 4) size of company support positive effect of corporate social responsibility on firm value 5) size of company support negative effect of tax avoidance on firm value 6) size of company does not effect of sustainability reporting on firm value. The contribution of the independent variable in explaining the dependent variable in the amount of 8,3%, while the remaining 91,7% explained by other variables outside the model.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128428343","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 and analyze the effect of free cash flow on earnings management in property and real estate service sector companies listed on the Indonesia Stock Exchange. Earnings management is measured by discretionary accruals using the Modified Jones Model. The population in this study is 62 property and real estate sectors listed on the Indonesia Stock Exchange for the period 2017 to 2019. Based on purposive sampling, a sample of 20 companies was obtained. The analytical method used is a simple panel data regression analysis method using application eviews 10. The results of this study indicate that free cash flow has a significant positive effect on earnings management.
{"title":"Pengaruh Free Cash Flow terhadap Manajemen Laba: Studi pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019","authors":"Watriani Watriani, Vanica Serly","doi":"10.24036/jea.v3i4.451","DOIUrl":"https://doi.org/10.24036/jea.v3i4.451","url":null,"abstract":"This study aims to determine and analyze the effect of free cash flow on earnings management in property and real estate service sector companies listed on the Indonesia Stock Exchange. Earnings management is measured by discretionary accruals using the Modified Jones Model. The population in this study is 62 property and real estate sectors listed on the Indonesia Stock Exchange for the period 2017 to 2019. Based on purposive sampling, a sample of 20 companies was obtained. The analytical method used is a simple panel data regression analysis method using application eviews 10. The results of this study indicate that free cash flow has a significant positive effect on earnings management.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132799402","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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