This research was conducted with the aim of knowing the effect of leverage, growth opportunities, and tax avoidance on cash holdings and net working capital as control variables in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses purposive sampling technique in determining the sample so that the data obtained is 129. The hypothesis was examined using multiple linear regression analysis and processed with Eviews 11 program. From the results of the research that has been done, it can be concluded that leverage has a negative and significant effect on cash holding and growth opportunities have a positive and significant effect on cash holding. However, tax avoidance has no significant effect on cash holding. The implication of this research is that the company must reduce debt and increase the opportunities for future growth because it can affect the level of cash holdings.
{"title":"Pengaruh Leverage, Growth Opportunities, Dan Tax Avoidance Terhadap Cash Holdings","authors":"Linda Ayuni Mulyani, Hendang Tanusdjaja","doi":"10.24912/jpa.v4i3.19736","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19736","url":null,"abstract":"This research was conducted with the aim of knowing the effect of leverage, growth opportunities, and tax avoidance on cash holdings and net working capital as control variables in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses purposive sampling technique in determining the sample so that the data obtained is 129. The hypothesis was examined using multiple linear regression analysis and processed with Eviews 11 program. From the results of the research that has been done, it can be concluded that leverage has a negative and significant effect on cash holding and growth opportunities have a positive and significant effect on cash holding. However, tax avoidance has no significant effect on cash holding. The implication of this research is that the company must reduce debt and increase the opportunities for future growth because it can affect the level of cash holdings.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"24 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131923580","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 analyze the financial statements of PT XYZ to determine whether the recognized income or expenses are in accordance with the applicable tax regulations and to find out the amount of Income Tax Payable at PT XYZ in 2018 after fiscal corrections are made. The subjects in this study were PT XYZ. The method used in this research is quantitative descriptive method. The data collection method used in this research is through library research and field research. The results showed that the preparation of fiscal financial reports at PT XYZ was not in accordance with the Income UU PPh No. 36 of 2008, because there are still fiscal correction errors for expenses that should be corrected so that it affects the errors in calculating the Payable Corporate Income Tax.
{"title":"Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Dalam Menghitung Pph Terutang PT XYZ","authors":"Velia Yoeveni, Purnamawati Helen Widjaja","doi":"10.24912/jpa.v4i3.20026","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20026","url":null,"abstract":"The purpose of this research is to analyze the financial statements of PT XYZ to determine whether the recognized income or expenses are in accordance with the applicable tax regulations and to find out the amount of Income Tax Payable at PT XYZ in 2018 after fiscal corrections are made. The subjects in this study were PT XYZ. The method used in this research is quantitative descriptive method. The data collection method used in this research is through library research and field research. The results showed that the preparation of fiscal financial reports at PT XYZ was not in accordance with the Income UU PPh No. 36 of 2008, because there are still fiscal correction errors for expenses that should be corrected so that it affects the errors in calculating the Payable Corporate Income Tax.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125556452","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 determined the effect of the leverage, profitability, firm size, net working capital, and capital expenditure on cash holding of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis that helped by EViews 11 SV software to test the hypothesis. The results of this study indicate that leverage, profitability, firm size, and capital expenditure had no effect on cash holding while net working capital had negative and significant effect on cash holding.
{"title":"Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Pada Tahun 2017-2019","authors":"Angelica, Rousilita Suhendah","doi":"10.24912/jpa.v4i3.19812","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19812","url":null,"abstract":"This research aims to determined the effect of the leverage, profitability, firm size, net working capital, and capital expenditure on cash holding of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis that helped by EViews 11 SV software to test the hypothesis. The results of this study indicate that leverage, profitability, firm size, and capital expenditure had no effect on cash holding while net working capital had negative and significant effect on cash holding.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124434814","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 objective of this study is to analize the effect of environmental sensitive industries, employee pressure, and concentrated ownership on the quality of sustainability reporting of companies listed in the Indonesian Stock Exchange in the period of 2015 to 2019 with assurance statement as moderating variable. This study uses 16 stand–alone sustainability reports and multiple liniar regression as its statistical technique. The results of this study indicates that environmental sensitive industries and employee pressure positively and significantly affect the quality of sustainability reporting while concentrated ownership doesn't significantly affect the quality of sustainability reporting. This study also indicates that assurance statement strengthens the effect of environmentally sensitive industries towards the quality of sustainability reporting.
{"title":"Pengaruh Pemangku Kepentingan Dan Pemegang Saham Terhadap Kualitas Laporan Berkelanjutan","authors":"Andrean Yosua, Herlin Tundjung","doi":"10.24912/jpa.v4i3.19997","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19997","url":null,"abstract":"The objective of this study is to analize the effect of environmental sensitive industries, employee pressure, and concentrated ownership on the quality of sustainability reporting of companies listed in the Indonesian Stock Exchange in the period of 2015 to 2019 with assurance statement as moderating variable. This study uses 16 stand–alone sustainability reports and multiple liniar regression as its statistical technique. The results of this study indicates that environmental sensitive industries and employee pressure positively and significantly affect the quality of sustainability reporting while concentrated ownership doesn't significantly affect the quality of sustainability reporting. This study also indicates that assurance statement strengthens the effect of environmentally sensitive industries towards the quality of sustainability reporting.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127623442","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 analyze the effect of company size, profitability, and inflation on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The data used in this research are secondary data in the form of financial statements that end on December 31 in each period and also from BPS (Badan Pusat Statistik). Data processing in this study uses Eviews Student Version 11. The results showed that company size had negative and insignificant effect on financial distress, profitability had negative and significant effect on financial distress, and inflation had positive and insignificant effect on financial distress. The implication of this study
本研究的目的是分析公司规模、盈利能力和通货膨胀对2017-2019年期间在印度尼西亚证券交易所(BEI)上市的制造业公司财务困境的影响。本研究以74家制造业企业为研究对象，采用有目的的抽样方法，三年共222个数据。本研究中使用的数据是每个期间12月31日结束的财务报表形式的二手数据，也来自BPS (Badan Pusat statistics)。本研究的数据处理使用Eviews Student Version 11。结果表明，公司规模对财务困境具有负向且不显著的影响，盈利能力对财务困境具有负向且显著的影响，通货膨胀对财务困境具有正向且不显著的影响。本研究的意义
{"title":"Pengaruh Company Size, Profitbility, Dan Inflation Terhadap Financial Distress","authors":"Elisabeth Christina, Nurainun Bangun","doi":"10.24912/jpa.v4i3.19979","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19979","url":null,"abstract":"The purpose of this study was to analyze the effect of company size, profitability, and inflation on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The data used in this research are secondary data in the form of financial statements that end on December 31 in each period and also from BPS (Badan Pusat Statistik). Data processing in this study uses Eviews Student Version 11. The results showed that company size had negative and insignificant effect on financial distress, profitability had negative and significant effect on financial distress, and inflation had positive and insignificant effect on financial distress. The implication of this study","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133564097","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 determine how the effect of profitability, leverage, company size, liquidity and complexity of company operation toward timeliness of financial reporting on manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 82 companies. Data processing techniques using logistic regression analysis what helped by IBM SPSS program (Statistical Product and Service Solution) Version 25 and Microsoft Excel 2016. The results of this study indicate that profitability has a positive effect and liquidity has a negative effect on the timeliness of financial reporting meanwhile leverage, company size and complexity of company operation have no effect on the timeliness of financial reporting. The implication of this study is the need to increase the timeliness of financial reporting to maintain relevancy of financial report.
{"title":"Faktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan","authors":"Olivia Vania Angkasali, Sofia Prima Dewi","doi":"10.24912/jpa.v4i3.20023","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20023","url":null,"abstract":"This research aims to determine how the effect of profitability, leverage, company size, liquidity and complexity of company operation toward timeliness of financial reporting on manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 82 companies. Data processing techniques using logistic regression analysis what helped by IBM SPSS program (Statistical Product and Service Solution) Version 25 and Microsoft Excel 2016. The results of this study indicate that profitability has a positive effect and liquidity has a negative effect on the timeliness of financial reporting meanwhile leverage, company size and complexity of company operation have no effect on the timeliness of financial reporting. The implication of this study is the need to increase the timeliness of financial reporting to maintain relevancy of financial report.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127178024","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}
Adrian Hartadi Laurus, Herlin Tundjung Setijaningsih
This research was conducted to analyze the influence of the Auditor's Reputation, Intellectual Capital Disclosure, Profitability and Leverage on IPO Underpricing. The data used in this study were taken from the company's prospectus at the time of the initial public offering which was available on the Indonesia Stock Exchange website. There are 70 samples tested, consisting of companies that made initial public offerings in the 2017-2019 period. The sample data collection technique used purposive sampling. The data were processed using statistical analysis tools, Statistical Package for the Social Sciences (SPSS) ver 25.0. Multiple linear analysis is used to test the hypothesis. The results of this study found that only Auditor's Reputation and Profitability had a significant negative effect on IPO Underpricing, while Intellectual Capital Disclosure and Leverage had a positive and insignificant effect on IPO Underpricing.
本研究分析了审计师声誉、智力资本披露、盈利能力和杠杆对IPO抑价的影响。本研究中使用的数据取自该公司首次公开募股时的招股说明书，该招股说明书可在印度尼西亚证券交易所网站上获得。共有70个样本被测试，包括在2017-2019年期间进行首次公开募股的公司。样本数据收集技术采用有目的抽样。使用统计分析工具SPSS (statistical Package for The Social Sciences) ver 25.0处理数据。采用多元线性分析对假设进行检验。研究结果发现，只有审计师声誉和盈利能力对IPO抑价有显著的负向影响，而智力资本披露和杠杆对IPO抑价有显著的正向影响，但不显著。
{"title":"Faktor – Faktor Yang Mempengaruhi Initial Public Offering Underpricing","authors":"Adrian Hartadi Laurus, Herlin Tundjung Setijaningsih","doi":"10.24912/jpa.v4i3.19738","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19738","url":null,"abstract":"This research was conducted to analyze the influence of the Auditor's Reputation, Intellectual Capital Disclosure, Profitability and Leverage on IPO Underpricing. The data used in this study were taken from the company's prospectus at the time of the initial public offering which was available on the Indonesia Stock Exchange website. There are 70 samples tested, consisting of companies that made initial public offerings in the 2017-2019 period. The sample data collection technique used purposive sampling. The data were processed using statistical analysis tools, Statistical Package for the Social Sciences (SPSS) ver 25.0. Multiple linear analysis is used to test the hypothesis. The results of this study found that only Auditor's Reputation and Profitability had a significant negative effect on IPO Underpricing, while Intellectual Capital Disclosure and Leverage had a positive and insignificant effect on IPO Underpricing.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123950871","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 was conducted to analyze the effect of leverage, profitability, firm size, and information asymmetry on earning management, and GCG in moderating information asymmetry effect on earning management on manufacturing company listed on Indonesia Stock Exchang in period 2017 – 2019. This research using purposive sampling method with 70 companies valid as sample and use 210 data, processed multiple regression analysis by using EViews11. The result of this study shows that leverage has negative and significant effect on earning managemenet, profitability has positive and significant effect on earning management, while firm size and information asymmetry have no significant effect on earning management. GCG proxy by audit commite has no significant effect as a moderating variable for influence of information asymmetry on earning management.
{"title":"Faktor - Faktor Yang Memengaruhi Manajemen Laba Dengan Gcg Sebagai Variabel Moderasi","authors":"Dea Elvaretta, Herlin Tundjung Setijaningsih","doi":"10.24912/jpa.v4i3.20033","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20033","url":null,"abstract":"This research was conducted to analyze the effect of leverage, profitability, firm size, and information asymmetry on earning management, and GCG in moderating information asymmetry effect on earning management on manufacturing company listed on Indonesia Stock Exchang in period 2017 – 2019. This research using purposive sampling method with 70 companies valid as sample and use 210 data, processed multiple regression analysis by using EViews11. The result of this study shows that leverage has negative and significant effect on earning managemenet, profitability has positive and significant effect on earning management, while firm size and information asymmetry have no significant effect on earning management. GCG proxy by audit commite has no significant effect as a moderating variable for influence of information asymmetry on earning management.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126679026","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 is to determine the effects of current ratio, cash turnover, inventory turnover and working capital turnover on consumer goods industry, basic industry and chemicals’ profitability that listed on Indonesian Stock Exchange during the period 2016, 2017, 2018 and 2019. Sample was selected using purposive sampling method and 82 companies were chosen with total of 328 data in the mean time of four years. This research used EViews 11 to processed the collected data. Results of this research shows that current ratio and inventory turnover have a positive effect but no significant influence on profitability, while cash turnover and working capital turnover has negative effect but no significant influence on profitability. The implication of this study is the need to know the role of each variables and to increase considerations for interested parties. It is expected that the company can increase its profitability because it can attract investors to invest at the company.
{"title":"Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Consumer Goods, Basic Industry & Chemicals","authors":"Angel Chia, Sufiyati","doi":"10.24912/jpa.v4i3.19825","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19825","url":null,"abstract":"This research is to determine the effects of current ratio, cash turnover, inventory turnover and working capital turnover on consumer goods industry, basic industry and chemicals’ profitability that listed on Indonesian Stock Exchange during the period 2016, 2017, 2018 and 2019. Sample was selected using purposive sampling method and 82 companies were chosen with total of 328 data in the mean time of four years. This research used EViews 11 to processed the collected data. Results of this research shows that current ratio and inventory turnover have a positive effect but no significant influence on profitability, while cash turnover and working capital turnover has negative effect but no significant influence on profitability. The implication of this study is the need to know the role of each variables and to increase considerations for interested parties. It is expected that the company can increase its profitability because it can attract investors to invest at the company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124882702","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}
Saham Dengan, Dimoderasi Inflasi, D. Bunga, Laura Millenia, Fakultas Ekonomi, diperoleh oleh, baik investor orang, pribadi maupun perusahaan, baik dari dalam negeri, maupun luar negeri, pada beberapa, tahu dan ini terjadi, penurunan yang sangat, tajam dalam, harga saham perusahaan, pertambangan yang berawal, Pada Tahun
The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity and leverage on the stock return with/without the moderating variable which are inflation and interest rate on the mining firms listed on the Indonesia Stock Exchange during 2014-2019 period. The research design used to test the relashionships between the independent variable, dependent variable and whether the moderating variable will strengthen or weaken is descriptive study with a purposive sampling method, amounted to 27 companies with a total of 162 data than can be use. Furthermore, the hypothesis testing is done by panel data regression model with a software application called EViews 11 Lite. The results show that there’s a positive and significant effect on the impact of profitability to stock return, there’s no significant effect on the impact of liquidity to stock return, there’s a negative and significant effect on the impact of leverage to stock return, inflation will weaken the impact of profitability to stock return and interest will strengthen the impact of leverage to stock return.
{"title":"Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Dimoderasi Inflasi Dan Suku Bunga","authors":"Saham Dengan, Dimoderasi Inflasi, D. Bunga, Laura Millenia, Fakultas Ekonomi, diperoleh oleh, baik investor orang, pribadi maupun perusahaan, baik dari dalam negeri, maupun luar negeri, pada beberapa, tahu dan ini terjadi, penurunan yang sangat, tajam dalam, harga saham perusahaan, pertambangan yang berawal, Pada Tahun","doi":"10.24912/jpa.v4i3.19730","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19730","url":null,"abstract":"The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity and leverage on the stock return with/without the moderating variable which are inflation and interest rate on the mining firms listed on the Indonesia Stock Exchange during 2014-2019 period. The research design used to test the relashionships between the independent variable, dependent variable and whether the moderating variable will strengthen or weaken is descriptive study with a purposive sampling method, amounted to 27 companies with a total of 162 data than can be use. Furthermore, the hypothesis testing is done by panel data regression model with a software application called EViews 11 Lite. The results show that there’s a positive and significant effect on the impact of profitability to stock return, there’s no significant effect on the impact of liquidity to stock return, there’s a negative and significant effect on the impact of leverage to stock return, inflation will weaken the impact of profitability to stock return and interest will strengthen the impact of leverage to stock return.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124952570","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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