Pub Date : 2023-09-29DOI: 10.30659/jai.12.2.182-190
Kiryanto Kiryanto, Lisa Kartikasari, Anggi Gita Cahyani, Agus Triyani
ABSTRACT
This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful.
Keywords: Auditor Quality, Audit Delay and Earnings Management
{"title":"Analysis of the role of the independent auditor on reducing time lags in financial reporting and earnings management","authors":"Kiryanto Kiryanto, Lisa Kartikasari, Anggi Gita Cahyani, Agus Triyani","doi":"10.30659/jai.12.2.182-190","DOIUrl":"https://doi.org/10.30659/jai.12.2.182-190","url":null,"abstract":"ABSTRACT
 This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful.
 
 Keywords: Auditor Quality, Audit Delay and Earnings Management","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135199455","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}
Pub Date : 2023-09-04DOI: 10.30659/jai.12.2.165-181
A. Citradewi, Faizunnisa’ Faizunnisa’
ABSTRACT This study aims to determine the role of the board of commissioners in moderating the effect of profitability, firm size, and leverage on ISR disclosure. The update in this study lies in the role of the board of commissioners in moderating the factors that influence ISR disclosure. The population in this literature is Islamic Commercial Banks listed in Islamic Banking Statistics from 2018 to 2022. Fifty samples were taken from this population based on purposive sampling on certain criteria. This type of research is based on explanation with a quantitative methodology. Using the statistical program IBM SPSS 26, testing the hypothesis with multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study reveal that the board of commissioners can strengthen the influence between profitability on ISR disclosure, but the board of commissioners can weaken the effect between firm size and leverage on ISR disclosure. Keywords: Islamic Social Reporting (ISR), Profitability, Firm Size, Leverage, and Board of Commissioners ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam memoderasi pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan ISR. Pembaharuan dalam penelitian ini terletak pada peran dewan komisaris yang memoderasi faktor-faktor yang mempengaruhi pengungkapan ISR. Populasi dalam literatur ini adalah Bank Umum Syariah yang tercantum pada Statistik Perbankan Syariah dari tahun 2018 hingga 2022. Dari populasi ini diambil 50 sampel berdasarkan dengan purposive sampling pada kriteria tertentu. Jenis penelitian berbasis penjelasan dengan metodologi kuantitatif. Menggunakan program IBM SPSS statistic 26, pengujian hipotesis dengan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA). Hasil penelitian memperlihatkan bahwa dewan komisaris dapat memperkuat pengaruh antara profitabilitas terhadap pengungkapan ISR, namun dewan komisaris dapat memperlemah pengaruh antara ukuran perusahaan dan leverage terhadap pengungkapan ISR. Kata Kunci: Islamic Social Reporting (ISR), Profitabilitas, Ukuran Perusahaan, Leverage, dan Dewan Komisaris
摘要本研究旨在确定董事会在调节盈利能力、公司规模和杠杆对ISR披露的影响中的作用。本研究的更新之处在于董事会在调节影响ISR披露的因素方面的作用。本文中的人口为2018 - 2022年伊斯兰银行统计中列出的伊斯兰商业银行。根据特定标准的有目的抽样，从这一人群中抽取了50个样本。这种类型的研究是基于定量方法的解释。运用IBM SPSS 26统计软件，采用多元线性回归分析和有调节回归分析(MRA)对假设进行检验。研究结果表明，董事会可以增强盈利能力对公司内部信息披露的影响，而董事会可以削弱公司规模和杠杆对公司内部信息披露的影响。[关键词]伊斯兰社会报告(ISR)、盈利能力、公司规模、杠杆与董事会[摘要]Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam memoderasi pengaruh Profitability, ukuran perusahaan, and Leverage terhappungkapan ISR。pembaharan dalam penelitian ini terletak padan peran dewan komisaris yang memorderis factor - factor for yang mempenaruhi pengungkapan ISR。Populasi dalam literature ini adalah Bank Umum ysariah yang tercantum pada statistics Perbankan ysariah dari tahun 2018兴2022。对50个样本进行了有目的的抽样，并制定了标准。Jenis penpenelitian的基础penpenelan dengan方法论定量。Menggunakan程序IBM SPSS统计26,penguin hipotesis dengan分析回归线性berganda和有调节回归分析(MRA)。Hasil penelitian member berlihatkan bahwa dewan komisaris datapapkuppararuantara profabilabilit hahappungkapan ISR, namun dewan komisaris datapumanagaru datapuuran perushaan and leverage hahappungkapan ISR。Kata Kunci:伊斯兰社会报告(ISR)，盈利性，Ukuran Perusahaan，杠杆，dan Dewan Komisaris
{"title":"Peran Dewan Komisaris dalam Memoderasi Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting","authors":"A. Citradewi, Faizunnisa’ Faizunnisa’","doi":"10.30659/jai.12.2.165-181","DOIUrl":"https://doi.org/10.30659/jai.12.2.165-181","url":null,"abstract":"ABSTRACT \u0000This study aims to determine the role of the board of commissioners in moderating the effect of profitability, firm size, and leverage on ISR disclosure. The update in this study lies in the role of the board of commissioners in moderating the factors that influence ISR disclosure. The population in this literature is Islamic Commercial Banks listed in Islamic Banking Statistics from 2018 to 2022. Fifty samples were taken from this population based on purposive sampling on certain criteria. This type of research is based on explanation with a quantitative methodology. Using the statistical program IBM SPSS 26, testing the hypothesis with multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study reveal that the board of commissioners can strengthen the influence between profitability on ISR disclosure, but the board of commissioners can weaken the effect between firm size and leverage on ISR disclosure. \u0000Keywords: Islamic Social Reporting (ISR), Profitability, Firm Size, Leverage, and Board of Commissioners \u0000 \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam memoderasi pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan ISR. Pembaharuan dalam penelitian ini terletak pada peran dewan komisaris yang memoderasi faktor-faktor yang mempengaruhi pengungkapan ISR. Populasi dalam literatur ini adalah Bank Umum Syariah yang tercantum pada Statistik Perbankan Syariah dari tahun 2018 hingga 2022. Dari populasi ini diambil 50 sampel berdasarkan dengan purposive sampling pada kriteria tertentu. Jenis penelitian berbasis penjelasan dengan metodologi kuantitatif. Menggunakan program IBM SPSS statistic 26, pengujian hipotesis dengan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA). Hasil penelitian memperlihatkan bahwa dewan komisaris dapat memperkuat pengaruh antara profitabilitas terhadap pengungkapan ISR, namun dewan komisaris dapat memperlemah pengaruh antara ukuran perusahaan dan leverage terhadap pengungkapan ISR. \u0000Kata Kunci: Islamic Social Reporting (ISR), Profitabilitas, Ukuran Perusahaan, Leverage, dan Dewan Komisaris","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87343657","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}
Pub Date : 2023-08-09DOI: 10.30659/jai.12.2.153-164
W. Lestari, Yulianissa Alvina, Celsi Sahda Fatika, Airin Riza
This study analyzes the accounting information system in preparing financial reports at PT WYCA. The method used in conducting research is the application of qualitative methods. The resulting data comes from interviews with one of PT WYCA’s accounting staff. Researchers used an additional analytical method, namely the PIECES method. The results of this study indicate that the implementation of the accounting information system used in the preparation of PT WYCA’s financial statements has been going well. Based on the analysis using the PIECES method, a computerized system is able to speed up the process of preparing financial reports because data is input automatically and saves time in collecting and processing data. The use of user id and password as internal control over system access is intended to prevent unauthorized access. This study found that data processing with a computerized system can save and be more efficient for companies. Computerized accounting information systems usually update the system regularly. But sometimes it can interfere with work because the system will update
{"title":"Analisis Sistem Informasi Akuntansi dalam Penyusunan Laporan Keuangan PT WYCA Dengan Metoda PIECES","authors":"W. Lestari, Yulianissa Alvina, Celsi Sahda Fatika, Airin Riza","doi":"10.30659/jai.12.2.153-164","DOIUrl":"https://doi.org/10.30659/jai.12.2.153-164","url":null,"abstract":"This study analyzes the accounting information system in preparing financial reports at PT WYCA. The method used in conducting research is the application of qualitative methods. The resulting data comes from interviews with one of PT WYCA’s accounting staff. Researchers used an additional analytical method, namely the PIECES method. The results of this study indicate that the implementation of the accounting information system used in the preparation of PT WYCA’s financial statements has been going well. Based on the analysis using the PIECES method, a computerized system is able to speed up the process of preparing financial reports because data is input automatically and saves time in collecting and processing data. The use of user id and password as internal control over system access is intended to prevent unauthorized access. This study found that data processing with a computerized system can save and be more efficient for companies. Computerized accounting information systems usually update the system regularly. But sometimes it can interfere with work because the system will update","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"84 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83947830","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}
Pub Date : 2023-07-25DOI: 10.30659/jai.12.2.111-123
Irma Indira, Ma’rufatur Rodhiyah, E. Kartikasari
{"title":"ROA Memoderasi Pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan","authors":"Irma Indira, Ma’rufatur Rodhiyah, E. Kartikasari","doi":"10.30659/jai.12.2.111-123","DOIUrl":"https://doi.org/10.30659/jai.12.2.111-123","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72502502","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}
Pub Date : 2023-07-25DOI: 10.30659/jai.12.2.138-152
Nur Suci Octaviani, Dahlia Tri Anggraini
{"title":"Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021","authors":"Nur Suci Octaviani, Dahlia Tri Anggraini","doi":"10.30659/jai.12.2.138-152","DOIUrl":"https://doi.org/10.30659/jai.12.2.138-152","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77845598","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}
Pub Date : 2023-07-25DOI: 10.30659/jai.12.2.124-137
Nur Azizah, Dhiona Ayu Nani, Defia Riski Anggarini
{"title":"Determinan Financial Distress Pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia","authors":"Nur Azizah, Dhiona Ayu Nani, Defia Riski Anggarini","doi":"10.30659/jai.12.2.124-137","DOIUrl":"https://doi.org/10.30659/jai.12.2.124-137","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86952955","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}
Pub Date : 2023-04-10DOI: 10.30659/jai.12.1.91-110
Muhammad Ridha Irsyadillah, A. Masrifah
ABSTRACT The aim of this research is to carry out further tests on the variables that influence Sharia Stock Returns on the Jakarta Islamic Index (JII) by considering the Covid-19 pandemic as a moderating variable. The research population is companies registered on the Jakarta Islamic Index (JII) for 2017 - 2021. The data was analyzed using a purposive sampling technique, 95 data were obtained. Data were analyzed using the E-Views analysis technique. The results of this research indicate that the variables EPS, DER, ROA, CR have no significant effect on Islamic stock returns, but the pandemic variable can affect Islamic stock returns. Meanwhile, the moderating impact of the pandemic on the relationship between EPS, DER, ROA, CR variables on Sariah's stock returns is not proven. These results provide empirical evidence that the pandemic has greatly worsened Islamic stock prices in the Journal of Islamic Index (JII).Keywords: Pandemic Covid 19, Stock Return, Profitability, Sovabilty, Likuidity ABSTRAKTujuan Riset ini adalah ingin melakukan pengujian lebih lanjut terhadap variabel-variabel yang mempengaruhi Return Saham Syariah di Jakarta Islamic Index (JII) dengan mempertimbangkan pandemi Covid-19 sebagai variabel moderasi. Populasi riset ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2017 - 2021. Data dinalisis menggunakan Teknik purposive sampling diperoleh data sebanyak 95 data. Data dianalisis menggunakan teknik analisis E-Views. Hasil riset ini menunjukkan bahwa variabel EPS, DER, ROA, CR tidak berpengaruh signifikan terhadap Return Saham Syariah namun variabel pandemic mampu mempengaruhi return saham syariah. Sedangkan dampak moderasi pandemic terhadap hubungan variabel EPS, DER, ROA, CR terhadap return saham Sariah tidak terbukti. Hasil ini memberikan bukti empiris bahwa pandemic sangat memperburuk harga saham syariah di Jurnal Islamic Index (JII).Keywords: Pandemic Covid 19, Return Saham, Profitabilitas, Sovabiltas, Likuiditas
本研究的目的是通过考虑Covid-19大流行作为调节变量，对影响雅加达伊斯兰指数(JII)伊斯兰教股票回报的变量进行进一步检验。研究对象是2017年至2021年在雅加达伊斯兰指数(JII)注册的公司。采用目的抽样法对资料进行分析，共获得95份资料。数据分析采用E-Views分析技术。研究结果表明，EPS、DER、ROA、CR等变量对伊斯兰股票收益影响不显著，但流行病变量对伊斯兰股票收益有影响。同时，疫情对EPS、DER、ROA、CR变量对Sariah股票收益关系的调节作用尚未得到证实。这些结果提供了经验证据，表明疫情严重恶化了伊斯兰指数杂志(JII)中的伊斯兰股票价格。【关键词】大流行Covid-19，股票回报，盈利能力，稳定性，流动性【关键词】大流行Covid-19，股票回报，盈利能力，稳定性，流动性】【关键词】大流行Covid-19，股票回报，盈利能力，稳定性，流动性】【关键词】大流行Covid-19，股票回报，盈利能力，稳定性，流动性雅加达伊斯兰教指数(JII)， 2017 - 2021年。数据分析采用孟古纳肯技术公司的有目的采样双极数据，sebanyak 95数据。数据分析蒙古纳坎技术分析E-Views。Hasil riset ini menunjukkan bahwa变量EPS, DER, ROA, CR tdaak berpengaruh显着的，显着的，显着的Sedangkan dampak moderasi流行病terhadap hubungan变量EPS, DER, ROA, CR terhadap返回saham Sariah tidak terbukti。伊斯兰教指数(JII)。关键词:大流行Covid, Return Saham, Profitabilitas, Sovabiltas, Likuiditas
{"title":"Determinant Of Sharia Stock Returns And The Impact Of The Pandemic As Moderation Variables (Case Study of Jakarta Islamic Index (JII) for the 2017-2021 Period)","authors":"Muhammad Ridha Irsyadillah, A. Masrifah","doi":"10.30659/jai.12.1.91-110","DOIUrl":"https://doi.org/10.30659/jai.12.1.91-110","url":null,"abstract":"ABSTRACT The aim of this research is to carry out further tests on the variables that influence Sharia Stock Returns on the Jakarta Islamic Index (JII) by considering the Covid-19 pandemic as a moderating variable. The research population is companies registered on the Jakarta Islamic Index (JII) for 2017 - 2021. The data was analyzed using a purposive sampling technique, 95 data were obtained. Data were analyzed using the E-Views analysis technique. The results of this research indicate that the variables EPS, DER, ROA, CR have no significant effect on Islamic stock returns, but the pandemic variable can affect Islamic stock returns. Meanwhile, the moderating impact of the pandemic on the relationship between EPS, DER, ROA, CR variables on Sariah's stock returns is not proven. These results provide empirical evidence that the pandemic has greatly worsened Islamic stock prices in the Journal of Islamic Index (JII).Keywords: Pandemic Covid 19, Stock Return, Profitability, Sovabilty, Likuidity ABSTRAKTujuan Riset ini adalah ingin melakukan pengujian lebih lanjut terhadap variabel-variabel yang mempengaruhi Return Saham Syariah di Jakarta Islamic Index (JII) dengan mempertimbangkan pandemi Covid-19 sebagai variabel moderasi. Populasi riset ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2017 - 2021. Data dinalisis menggunakan Teknik purposive sampling diperoleh data sebanyak 95 data. Data dianalisis menggunakan teknik analisis E-Views. Hasil riset ini menunjukkan bahwa variabel EPS, DER, ROA, CR tidak berpengaruh signifikan terhadap Return Saham Syariah namun variabel pandemic mampu mempengaruhi return saham syariah. Sedangkan dampak moderasi pandemic terhadap hubungan variabel EPS, DER, ROA, CR terhadap return saham Sariah tidak terbukti. Hasil ini memberikan bukti empiris bahwa pandemic sangat memperburuk harga saham syariah di Jurnal Islamic Index (JII).Keywords: Pandemic Covid 19, Return Saham, Profitabilitas, Sovabiltas, Likuiditas","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79571305","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}
{"title":"Kesenjangan Pembiayaan dan Struktur Keuangan UMKM","authors":"D. Nugrahini, A. Alfian","doi":"10.30659/jai.12.1.56-72","DOIUrl":"https://doi.org/10.30659/jai.12.1.56-72","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89909042","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}
{"title":"Determinan Niat Penggunaan Aplikasi Akuntansi pada UMKM Makanan dan Minuman: Pendekatan Technology Acceptance Model (TAM)","authors":"Ilham Fajar Eko Saputro, H. Haryanto","doi":"10.30659/jai.12.1.24-42","DOIUrl":"https://doi.org/10.30659/jai.12.1.24-42","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75281949","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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