Jurnal Dinamika Akuntansi dan Bisnis最新文献

{"title":"Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia","authors":"Indriati Adiwangsa, Mariska Regina, Athalia Ariati Hidayat, Retno Yuliati","doi":"10.24815/jdab.v6i2.13445","DOIUrl":"https://doi.org/10.24815/jdab.v6i2.13445","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan  yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49543342","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":"Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia","authors":"Dicky Andriyanto, Zaki Baridwan, Imam Subekti","doi":"10.24815/jdab.v6i2.13938","DOIUrl":"https://doi.org/10.24815/jdab.v6i2.13938","url":null,"abstract":"Studi  ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS ( Partial Least Square ). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS ( Partial Least Square ). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48560306","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":"Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies","authors":"Meutia Handayani, T. Farlian, A. Ardian","doi":"10.24815/jdab.v6i2.13082","DOIUrl":"https://doi.org/10.24815/jdab.v6i2.13082","url":null,"abstract":"This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that  firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42154747","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":"Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia","authors":"Lilik Handajani","doi":"10.24815/jdab.v6i2.12243","DOIUrl":"https://doi.org/10.24815/jdab.v6i2.12243","url":null,"abstract":"Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking , namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41421289","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":"Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia?","authors":"Inten Meutia, M. Ramadhani, M. Adam","doi":"10.24815/jdab.v6i2.13785","DOIUrl":"https://doi.org/10.24815/jdab.v6i2.13785","url":null,"abstract":"This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data.  The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data.  The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42251329","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":"Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah?","authors":"Sari Kusuma Dewi, Tjiptohadi Sawarjuwono","doi":"10.24815/JDAB.V6I1.10903","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.10903","url":null,"abstract":"ABSTRACT The objective of th is research is to propose the idea that a mere ly accounting certification is not sufficient for a profession of shariah auditor. Departing from this notion , the paper  applied a library research combined with an interview method to explore further the issues . The result shows that the lack of educational institutions and certification for shariah auditor in Indonesia become the reasons why people are still doubting about auditor’s competences. Shariah Accounting Certification conducted by Ikatan Akuntan Indonesia is limited to accounting technique only and has not discussed about shariah audit technique. The refore an additional certification is needed to assess shariah auditors’ competences. ABSTRAK Tujuan dari penelitian ini adalah untuk mengusulkan gagasan bahwa sertifikasi akuntansi hanya tidak cukup untuk profesi auditor syariah. Berangkat dari gagasan ini, artikel diterapkan riset perpustakaan yang dikombinasikan dengan metode wawancara untuk menyelidiki lebih lanjut masalah-masalah. Hasil penelitinian ini menunjukkan bahwa kurangnya lembaga pendidikan dan sertifikasi bagi auditor syariah di Indonesia menjadi alasan utama mengapa orang masih meragukan kompetensi seorang auditor syariah. Sertifikasi akuntansi syariah dilakukan oleh Ikatan Akuntan Indonesia terbatas hanya pada teknik akuntansi saja dan tidak menyinggung aspek audit syariah. Oleh karena itu diperlukan sertifikasi tambahan mengenai kompetensi audit syariah.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43086404","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":"Aspek Kepemimpinan Manajemen, Praktik Manajemen Mutu Terpadu, dan Quality Performance: Analisa PLS-Path Modeling","authors":"Kurniawan Tjakrawala, Nurainun Bangun","doi":"10.24815/JDAB.V6I1.12772","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.12772","url":null,"abstract":"ABSTRACT This study aims to predict the causal relationships between management leadership, total quality management practices, and quality performance. Data is collected from a survey through the distribution of questionnaires. The respondents are managers of selected private companies which have adopted Total Quality Management (TQM), listed in IDX Factbook 2016 and have been ISO 9001 certified. The purposive sampling method is applied to determine the numbe r of respondents . A total of 150 questionnaires were distributed with 115 returned  questionnaires and only 87 questionnaires that can be utilized. The data is analysed using Partial Least Squares (PLS)-Path Modeling’s. The result of this study demonstrates a positive causal relationship of management leadership and TQM element. The finding also proves positive causal relationships of each element of the TQM practices tested. It is also found that TQM practices has a positive causal influence on quality performance. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi hubungan kausal antara kepemimpinan manajemen, praktik manajemen kualitas total, dan quality performance . Data penelitian dikumpulkan melalui kuesioner yang didistribusikan. Responden pada penelitian ini adalah manajer perusahaan swasta nasional yang telah mengadopsi Total Quality Management (TQM), terdaftar di IDX Factbook 2016 dan telah mendapatkan sertifikasi ISO 9001. Metode purposive sampling diterapkan untuk menentukan jumlah responden penelitian. Sebanyak 150 kuesioner dibagikan dengan 115 kuesioner yang dikembalikan dan hanya 87 kuesioner yang dapat digunakan. Data dianalisis menggunakan Partial Least Squares (PLS)-Path Modeling . Hasil penelitian ini menunjukkan hubungan positif kepemimpinan manajemen dan elemen TQM. Temuan ini juga membuktikan hubungan yang positif dari setiap elemen praktik TQM dan memiliki pengaruh yang positif terhadap quality performance .","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43294960","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":"Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi","authors":"Nurul Herawati, Bandi Bandi","doi":"10.24815/JDAB.V6I1.13012","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.13012","url":null,"abstract":"ABSTRACT This research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research. ABSTRAK Penelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42409478","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":"Cash Holding, Cash Flow dan Profitability: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia","authors":"Dewi Maya Sari, Ardian Ardian","doi":"10.24815/JDAB.V6I1.12142","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.12142","url":null,"abstract":"ABSTRACT This stud y aims at examining the determinants of corporate cash holdings using 357 sample of manufacturing companies listed on Indonesia Stock Exchange for the period from 2013 to 2015. The determinants tested in this study are cash flow and profitability. Data is collected from financial reports of the sample companies. Th is study employs panel data regression method, namely the common-effects method based on Chow test result. The results show that cash holding positively affected by cash flow and profitability. The result of this study can help the stakeholders to understand the causal effect of cash flow and profitability on cash holdings especially in manufacturing companies. ABSTRAK Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi  kepemilikan kas perusahaan dengan menggunakan 357 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2013 sampai dengan 2015. Faktor-faktor penentu yang diuji dalam penelitian ini adalah cash flow dan profitability . Data dikumpulkan dari laporan keuangan perusahaan yang telah dipilih. Penelitian ini menggunakan metode regresi untuk data panel, yaitu dengan melihat common-effects berdasarkan hasil uji Chow. Hasil penelitian menunjukkan bahwa cash holding dipengaruhi secara positif oleh  cash flow dan  profitability . Hasil penelitian ini dapat membantu para pemangku kepentingan untuk memahami pengaruh sebab akibat dari cash flow dan profitability pada kepemilikan kas terutama di perusahaan manufaktur.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45580049","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":"Harmonization of Accounting Standards for Islamic Financial Institutions: Evidence of the Adoption of FAS No. 17 in Indonesia","authors":"Dian Andari","doi":"10.24815/JDAB.V6I1.10861","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.10861","url":null,"abstract":"ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of accounting harmonization with Financial Accounting Standards (FAS) issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to analyze the harmony level of Islamic accounting in Indonesia to FAS issued by the AAOIFI. The analysis covers de jure (formal or regulatory) harmonization and de facto (practical) harmonization. It involves content analysis utilizing FAS no. 27 of investment accounts to Indonesian PSAK at de jure analysis, and to thirteen of Indonesian Islamic banks annual report in 2016 for de facto analysis. Wilcoxon signed rank test is conducted to measure the significance of harmony to AAOIFI standards. The result shows that there is no harmony in de jure and de facto level. ABSTRAKIndonesia sebagai negara dengan dual-banking system memiliki standar akuntansi keuangan (SAK) yang digunakan oleh lembaga keuangan konvensional dan syariah. Hal ini dapat menimbulkan pertanyaan tentang harmonisasi SAK dengan Financial Accounting Standards (FAS) yang dikeluarkan oleh Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Penelitian ini bertujuan untuk menganalisis tingkat keharmonisan akuntansi syariah di Indonesia terhadap FAS yang dikeluarkan oleh  AAOIFI. Analisis ini mencakup harmonisasi de jure (formal atau secara regulasi) dan harmonisasi de facto (praktis). Penelitian ini melibatkan analisis konten menggunakan FAS no. 27 akun investasi ke PSAK Indonesia pada analisis de jure, dan tiga belas laporan tahunan bank syariah Indonesia pada tahun 2016 untuk analisis de facto. Tes peringkat uji Wilcoxon dilakukan untuk mengukur signifikansi keselarasan dengan standar AAOIFI. Hasilnya menunjukkan bahwa tidak ada harmonisasi antara FAS dan SAK dalam tingkat de jure dan de facto.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47588076","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}