Francisca Reni Retno Anggraini, Fransiscus Asisi Joko Siswanto
{"title":"ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY","authors":"Francisca Reni Retno Anggraini, Fransiscus Asisi Joko Siswanto","doi":"10.21002/jaki.2019.09","DOIUrl":"https://doi.org/10.21002/jaki.2019.09","url":null,"abstract":"Abstract This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79175458","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 POLITICAL CONNECTION AND AUDIT QUALITY","authors":"P. Armadiyanti, S. Iswati","doi":"10.21002/jaki.2019.07","DOIUrl":"https://doi.org/10.21002/jaki.2019.07","url":null,"abstract":"Abstract Indonesia offers attractive conditions to explore research on political connections, because Indonesia is a developing market country with a history of strong political connections in business. This study aims to investigate how the effect of the political connections held by board of commissioners and directors in the company on auditor quality and how earnings management moderate political connections and audit quality. This study used a sample of all companies from all sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2017 except financial and insurance industry companies, thus a sample of 1213 firm-years was obtained. The analysis technique used is logistic regression analysis. The results revealed that companies with board of commissioners and directors who are politically connected have a positive and significant effect on auditor quality, it means that companies with political connections tend to choose industry specialist auditors as the company's external auditors. The results also revealed that earnings management does not moderate the effect of corporate political connections on audit quality. This research provides new insights about the use of political connections in the business environment especially in audit quality decisions in Indonesia.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84107935","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":"THE EFFECT OF CAPITAL STRUCTURE AND FINANCIAL STRUCTURE ON FIRM PERFORMANCE (An Empirical Study of The Financial Crisis 2008 and 2009 in Indonesia)","authors":"Cressya Cesia Ansca, Kevin Agriya Suyapto, Titin Pranoto, Vania Pradipta Gunawan","doi":"10.21002/jaki.2019.11","DOIUrl":"https://doi.org/10.21002/jaki.2019.11","url":null,"abstract":"Abstract This research aims to identify the impact of capital structure on Indonesian firms’ performance, particularly on the magnitude of impact at the period prior to crisis, crisis, and the period following the crisis that happened in 2008. The Global Financial Crisis grants a chance to scrutinize the impact of crisis between capital structure and firm performance. Proxies used for capital structure are total debt to total assets, short-term debt to total assets, and long-term debt to total assets ratio. Moreover, firm performance is measured by accounting performance (Return on Asset and Return on Equity) and market performance (Price to Equity Ratio and Tobin’s Q). Samples used include all firms listed in Indonesia Stock Exchange (IDX) from the period 2004 up to 2017, excluding financial sector firms. This research posits that capital structure generally impacts firm performance negatively. The Global Financial Crisis (GFC) that happened in 2008 serves a greater negative impact of capital structure to firm performance than it is before and after crisis. This research is intended for use by firms as a perusal in managing its capital structure, for creditors in managing its lending, and for investors in investing, prominently in times of financial crisis.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77665466","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":"EARNINGS MANAGEMENT AND FUTURE EARNINGS","authors":"Alex Johanes Simamora","doi":"10.21002/jaki.2019.08","DOIUrl":"https://doi.org/10.21002/jaki.2019.08","url":null,"abstract":"Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015. The cost of accruals earnings management is auditor quality, while the costs of real earnings management are the market share and financial health. Based on the fixed effect regression test, auditor quality strengthens the positive effect of accruals earnings management on future performance, while market share and financial health weaken the negative effect of real earnings management on future earnings. It indicates that in the context of efficient contracting, high quality auditor provide better signal for earnings prediction compared to the low quality auditor. In addition, higher market share and higher financial health limit opportunistic real earnings management to reduce future earnings.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78561353","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":"ANALISA AKAD RAHN DAN PENERAPANNYA PADA PRODUK GADAI EMAS DI BANK SYARIAH MANDIRI","authors":"Desmy Riani","doi":"10.32832/neraca.v14i2.2319","DOIUrl":"https://doi.org/10.32832/neraca.v14i2.2319","url":null,"abstract":"Penerapan produk di Lembaga Keuangan Syariah (LKS) sejauh ini mengundang banyak perhatian khusus, perhatian tersebut lebih condong pada penerapan akad. Karena perbedaan mendasar antara LKS dengan lembaga keuangan konvensional adalah pada akad/perjanjian sebelum melakukan transaksi keuangan. Lembaga Keuangan Syariah di Indonesia menerapkan berbagai macam produk dan akad dalam menjalankan kegiatan usahanya, salah satu produknya adalah akad rahn yang ada di Gadai Emas BankSyariah Mandiri, adanya kebebasan untuk mendesain bentuk akad akan memberikan keberagaman produk. Namun demikian analisis fiqh dilakukan untuk menghindari halhal yang dilarang, mengingat salah satu kaidah dalam ushul fiqh adalah pada dasarnya semua transaksi diperbolehkan kecuali ada dalil yang jelas melarangnya. Hasil studi ini menunjukkan bahwa secara garis besar gadai emas (rahn) di Bank Syariah Mandiri telah sesuai Berdasarkan rukun akad rahn secara praktik mulai dari marhun, marhun bih, shighah, dan ‘aqidaini sudah sesuai dengan dengan teori syariah. Namun di sisi lain, terdapat hal-hal yang kurang sesuai dengan konsep syariah yang ada yaitu mengenai adanya penggabungan akad (double akad) yaitu akad rahn, akad qardh dan akad ijarah, penentuan biaya ijarah, dan biaya administrasi yang kurang sesuai dengan besarnya nilai pinjaman","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80689985","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":"PENGARUH LABA AKUNTANSI DAN TINGKAT SUKU BUNGA SBI TRHADAP HARGA SAHAM (Studi Kasus pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di BEI)","authors":"Agung Fajar Ilmiyono","doi":"10.32832/neraca.v14i2.2339","DOIUrl":"https://doi.org/10.32832/neraca.v14i2.2339","url":null,"abstract":"Setiap perusahaan yang memiliki kemampuan untuk meningkatkan laba, cenderung harga sahamnya juga akan meningkat. Hal ini menunjukan bahwa terjadi kesenjangan antara teori dan data. Dan adanya ketidak konsistenan akan hasil akhir yang telah dilakukan oleh peneliti sebelumnyamengenai laba akuntansi dan tingkat suku bunga SBI, maka dari itu dengan adanya perbedaan tersebut mendorong peneliti untuk melakukan penelitian lanjutan dengan tujuan untuk mengetahui pengaruh laba akuntansi dan tingkat suku bunga SBI terhadap harga saham pada perusahaan propertydan real estate yang terdaftar di BEI tahun 2013-2017 baik secara parsial maupun simultan. Penelitian mengenai pengaruh laba akuntansi dan tingkat suku bunga SBI pada perusahaan subsektor property dan real estate yang terdaftar di BEI, dengan menggunakan data sekunder, dan metodepenarikan sampel menggunakan purposive sampling. Data diuji dengan menggunakan Eviews versi 10 dengan menggunakan uji regresi data panel dan uji hipotesis.Berdasarkan hasil penelitian uji statistik t menunjukan bahwa secara parsial laba akuntansi berpengaruh signifikan terhadap hargasaham. Dan secara parsial tingkat suku bunga SBI berpengaruh signifikan terhadap harga saham. Hasil penelitian uji F menunjukan bahwa laba akuntansi dan suku bunga SBI berpengaruh signifikan terhadap harga saham","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"26 6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85541153","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":"Analisis Laporan Keuangan Sebagai Alat Untuk Menilai Keberhasilan Dalam Mengelola Modal Kerja Pada PT. Catur Sentosa Adiprana Tbk","authors":"Sri Rahayu Lestiari, Yudiana, Hurriyaturrohman","doi":"10.32832/neraca.v14i2.2340","DOIUrl":"https://doi.org/10.32832/neraca.v14i2.2340","url":null,"abstract":"Pengelolaan modal kerja yang baik adalah salah satu kunci sukses dalam sebuah usaha untuk terus beraktivitas dalam memproduksi barang maupun jasa. Dengan kondisi modal kerja yang cukup, perusahaan beroperasi sesuai dengan kelayakan finansial menurut aktivitas yang ada serta perusahaantidak mengalami kesulitan keuangan. Tujuan penelitian ini adalah untuk mengetahui kondisi keuangan yang dilihat dari analisis laporankeuangan dan untuk mengetahui kondisi keberhasilan pengelolaan modal kerja pada PT. Catur Sentosa Adiprana Tbk. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Dengan perhitungan analisis rasio keuangan dan metode Altman Z-Score. Berdasarkan hasil penelitian yang diketahui dari rasio profitabilitas, dapat dikatakan cukup baik karena perusahaan masih mampu mengelola laba yang diperoleh. Berdasarkan hasil perhitunganrasio likuiditas menunjukkan bahwa perusahaan masih mempunyai dana yang cukup untuk membayar kewajiban jangka pendeknya dengan menggunakan aktiva lancar walaupun hasil perhitungan yangdiperoleh berfluktuatif. Jika dilihat dari perhitungan rasio aktivitas kondisi perusahaan pada tahun 2015 sampai tahun 2016 tidak efektif karena terjadi penurunan rasio. Berdasarkan analisis metode ZScore pada tahun 2013-2017 menunjukkan perusahaan berada pada daerah abu-abu yang memungkinkan perusahaan masih bisa meningkatkan kembali kondisi keuangannya. Namun pada tahun 2015 perusahaan mengalami penurunan yang sangat signifikan dan berada pada kondisi bangkrut. Sehingga, perusahaan dalam mengelola modal kerjanya masih belum efektif","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79859710","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":"KEMAMPUAN PASAR DALAM MEMPREDIKSI LABA MASA MENDATANG MELALUI KEBIJAKAN DIVIDEN KAS PERUSAHAAN","authors":"Azolla Degita Azis","doi":"10.32832/neraca.v14i2.2338","DOIUrl":"https://doi.org/10.32832/neraca.v14i2.2338","url":null,"abstract":"Penelitian ini menginvestigasi mengenai pengaruh dari kebijakan dividen kasperusahaan (stabilitas dan inisiasi dividen) dapat berpengaruh terhadap kemampuan pasar dalam memprediksi laba masa mendatang (FERC) dengan menggunakan sampel perusahaan manufaktur di Indonesia dalam periode waktu 2011-2012. Hasilnya menunjukkan bahwa perusahaan yang membagikan dividennya secara stabil selama tiga tahun berturut-turut, dapatmeningkatkan kemampuan pasar dalam memprediksi laba masa mendatang perusahaan. Selain itu, apabila suatu perusahaan berinisiasi untuk membagikan dividennya pada tahun saat ini, maka akan meningkatkan relevansi informasi laba masa kini perusahaan dibandingkan masa mendatang. Hasil dari penelitian ini dapat menjadi tambahan literatur dalam akuntansi keuangan dan pasar saham, dan juga memberikan informasi bagi para praktisi di Indonesiabahwa informasi pembagian dividen masih relevan untuk memprediksi laba masa mendatang perusahaan.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78634085","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}
Siti Nafisah Azis, Gagaring Pagalung, Abdul Hamid Habbe
{"title":"PENGUNGKAPAN MODAL INTELEKTUAL DAN KEUANGAN DALAM KAPITALISASI PASAR DENGAN SIKLUS HIDUP INDUSTRI SEBAGAI PEMODERASI","authors":"Siti Nafisah Azis, Gagaring Pagalung, Abdul Hamid Habbe","doi":"10.21002/JAKI.2019.04","DOIUrl":"https://doi.org/10.21002/JAKI.2019.04","url":null,"abstract":"Abstract Previous research has not examined which o f intellectual capital disclosure and financial disclosure contains more relevant information in investor decision making in industry life cycle perspective. This research examines the effect of industry life cycle in moderating the relationship between intellectual capital disclosure, financial disclosure, and market capitalization; the influence of intellectual capital and financial disclosure on market capitalization; and the influence of good corporate governance on intellectual capital and financial disclosure. The research sample was all non-financial companies listed in the Indonesian Stock Exchange in 2014-2015. By using multiple linear regression, the research finds that industry life cycle moderates the relationship between intellectual capital disclosure and market capitalization, however, it does not moderate the relationship between financial disclosure and market capitalization. Intellectual capital disclosure has a positive effect on market capitalization, whereas financial disclosure does not influence market capitalization. Good corporate governance has a positive effect on intellectual capital and financial disclosure. This study provides a new evidence that the disclosure of relevant information based on industry life cycle will be realized with the implementation of optimal good corporate governance. The information produced can provide a signal that influences investor decisions. Keywords: Intellectual Capital Disclosure, Financial Disclosure, Market Capitalization, Industry Life Cycle Abstrak Penelitian sebelumnya belum ada yang menguji manakah di antara pengungkapan modal intelektual dan pengungkapan keuangan yang memuat informasi yang lebih relevan dalam pengambilan keputusan investor ketika ditinjau dari perspektif siklus hidup industri . Penelitian ini bertujuan menguji pengaruh siklus hidup industri dalam memoderasi hubungan antara pengungkapan modal intelektual, pengungkapan keuangan, dan kapitalisasi pasar; pengaruh pengungkapan modal intelektual dan pengungkapan keuangan terhadap kapitalisasi pasar, dan pengaruh good corporate governance terhadap pengungkapan modal intelektual dan pengungkapan keuangan . Sampel adalah semua perusahaan nonkeuangan yang terdaftar di BEI pada tahun 2014-2015. Dengan menggunakan regresi linear berganda , penelitian ini menemukan bahwa siklus hidup industri memoderasi hubungan antara pengungkapan modal intelektual dan kapitalisasi pasar, namun tidak memoderasi hubungan antara pengungkapan keuangan dan kapitalisasi pasar. Pengungkapan modal intelektual berpengaruh positif terhadap kapitalisasi pasar, sedangkan pengungkapan keuangan tidak berpengaruh terhadap kapitalisasi pasar. Good corporate governance berpengaruh positif terhadap pengungkapan modal intelektual dan pengungkapan keuangan . Penelitian ini memberikan bukti baru bahwa pengungkapan informasi yang relevan berdasarkan siklus hidup industri akan terwujud dengan adanya imp","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89154679","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}
S. ., A. Syakhroza, Vera Diyanty, Setio Anggoro Dewo
{"title":"THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE MODERATING VARIABLE: AN EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA","authors":"S. ., A. Syakhroza, Vera Diyanty, Setio Anggoro Dewo","doi":"10.21002/jaki.2019.03","DOIUrl":"https://doi.org/10.21002/jaki.2019.03","url":null,"abstract":"This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observations. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017 1 Merupakan mahasiswa program doktor pada Program Pascasarjana Ilmu Akuntansi Universitas Indonesia dan dosen tetap pada Institut Bisnis dan Informatika Kesatuan. 36 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2019, Vol. 16, No. 1, hal 35-60 related to the application of risk management in the application of information technology in banks.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83781410","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}