id	sid	tid	token	lemma	pos
aijbe-58	1	1	microsoft	microsoft	PROPN
aijbe-58	1	2	word	word	NOUN
aijbe-58	1	3	pagination_ida	pagination_ida	PROPN
aijbe-58	1	4	ayu	ayu	PROPN
aijbe-58	1	5	wayan	wayan	PROPN
aijbe-58	1	6	uttamagana.docx	uttamagana.docx	NUM
aijbe-58	1	7	american	american	ADJ
aijbe-58	1	8	interdisciplinary	interdisciplinary	ADJ
aijbe-58	1	9	journal	journal	NOUN
aijbe-58	1	10	of	of	ADP
aijbe-58	1	11	business	business	NOUN
aijbe-58	1	12	and	and	CCONJ
aijbe-58	1	13	economics	economic	NOUN
aijbe-58	1	14	issn	issn	PROPN
aijbe-58	1	15	:	:	PUNCT
aijbe-58	1	16	2837	2837	NUM
aijbe-58	1	17	-	-	SYM
aijbe-58	1	18	1909|	1909|	NUM
aijbe-58	1	19	impact	impact	NOUN
aijbe-58	1	20	factor	factor	NOUN
aijbe-58	1	21	:	:	PUNCT
aijbe-58	1	22	4.6	4.6	NUM
aijbe-58	1	23	volume	volume	NOUN
aijbe-58	1	24	.	.	PUNCT
aijbe-58	2	1	9	9	NUM
aijbe-58	2	2	,	,	PUNCT
aijbe-58	2	3	number	number	NOUN
aijbe-58	2	4	3	3	NUM
aijbe-58	2	5	;	;	PUNCT
aijbe-58	2	6	july	july	PROPN
aijbe-58	2	7	-	-	PUNCT
aijbe-58	2	8	sept	sept	PROPN
aijbe-58	2	9	,	,	PUNCT
aijbe-58	2	10	2022	2022	NUM
aijbe-58	2	11	;	;	PUNCT
aijbe-58	2	12	published	publish	VERB
aijbe-58	2	13	by	by	ADP
aijbe-58	2	14	:	:	PUNCT
aijbe-58	2	15	scientific	scientific	ADJ
aijbe-58	2	16	and	and	CCONJ
aijbe-58	2	17	academic	academic	ADJ
aijbe-58	2	18	development	development	PROPN
aijbe-58	2	19	institute	institute	PROPN
aijbe-58	2	20	(	(	PUNCT
aijbe-58	2	21	sadi	sadi	PROPN
aijbe-58	2	22	)	)	PUNCT
aijbe-58	2	23	8933	8933	NUM
aijbe-58	3	1	willis	willis	PROPN
aijbe-58	3	2	ave	ave	PROPN
aijbe-58	3	3	los	los	PROPN
aijbe-58	3	4	angeles	angeles	PROPN
aijbe-58	3	5	,	,	PUNCT
aijbe-58	3	6	california	california	PROPN
aijbe-58	3	7	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	NUM
aijbe-58	3	8	26	26	NUM
aijbe-58	3	9	american	american	ADJ
aijbe-58	3	10	interdisciplinary	interdisciplinary	ADJ
aijbe-58	3	11	journal	journal	NOUN
aijbe-58	3	12	of	of	ADP
aijbe-58	3	13	business	business	NOUN
aijbe-58	3	14	and	and	CCONJ
aijbe-58	3	15	economics	economic	NOUN
aijbe-58	3	16	|	|	ADV
aijbe-58	3	17	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADP
aijbe-58	3	18	sustainable	sustainable	ADJ
aijbe-58	3	19	success	success	NOUN
aijbe-58	3	20	:	:	PUNCT
aijbe-58	3	21	the	the	DET
aijbe-58	3	22	crucial	crucial	ADJ
aijbe-58	3	23	role	role	NOUN
aijbe-58	3	24	of	of	ADP
aijbe-58	3	25	social	social	ADJ
aijbe-58	3	26	and	and	CCONJ
aijbe-58	3	27	environmental	environmental	ADJ
aijbe-58	3	28	responsibility	responsibility	NOUN
aijbe-58	3	29	in	in	ADP
aijbe-58	3	30	business	business	NOUN
aijbe-58	3	31	performance	performance	NOUN
aijbe-58	3	32	grace	grace	NOUN
aijbe-58	3	33	wayan	wayan	PROPN
aijbe-58	3	34	faculty	faculty	PROPN
aijbe-58	3	35	of	of	ADP
aijbe-58	3	36	economics	economic	NOUN
aijbe-58	3	37	and	and	CCONJ
aijbe-58	3	38	business	business	NOUN
aijbe-58	3	39	,	,	PUNCT
aijbe-58	3	40	udayana	udayana	ADJ
aijbe-58	3	41	university	university	NOUN
aijbe-58	3	42	,	,	PUNCT
aijbe-58	3	43	bali	bali	PROPN
aijbe-58	3	44	,	,	PUNCT
aijbe-58	3	45	indonesia	indonesia	PROPN
aijbe-58	3	46	,	,	PUNCT
aijbe-58	3	47	80113	80113	NUM
aijbe-58	3	48	abstract	abstract	NOUN
aijbe-58	3	49	:	:	PUNCT
aijbe-58	3	50	the	the	DET
aijbe-58	3	51	increasing	increase	VERB
aijbe-58	3	52	population	population	NOUN
aijbe-58	3	53	in	in	ADP
aijbe-58	3	54	indonesia	indonesia	PROPN
aijbe-58	3	55	leads	lead	VERB
aijbe-58	3	56	to	to	ADP
aijbe-58	3	57	a	a	DET
aijbe-58	3	58	rise	rise	NOUN
aijbe-58	3	59	in	in	ADP
aijbe-58	3	60	energy	energy	NOUN
aijbe-58	3	61	consumption	consumption	NOUN
aijbe-58	3	62	,	,	PUNCT
aijbe-58	3	63	which	which	PRON
aijbe-58	3	64	has	have	VERB
aijbe-58	3	65	a	a	DET
aijbe-58	3	66	severe	severe	ADJ
aijbe-58	3	67	impact	impact	NOUN
aijbe-58	3	68	on	on	ADP
aijbe-58	3	69	the	the	DET
aijbe-58	3	70	environment	environment	NOUN
aijbe-58	3	71	.	.	PUNCT
aijbe-58	4	1	to	to	PART
aijbe-58	4	2	fulfill	fulfill	VERB
aijbe-58	4	3	their	their	PRON
aijbe-58	4	4	social	social	ADJ
aijbe-58	4	5	responsibility	responsibility	NOUN
aijbe-58	4	6	,	,	PUNCT
aijbe-58	4	7	companies	company	NOUN
aijbe-58	4	8	in	in	ADP
aijbe-58	4	9	the	the	DET
aijbe-58	4	10	industrial	industrial	ADJ
aijbe-58	4	11	sector	sector	NOUN
aijbe-58	4	12	need	need	VERB
aijbe-58	4	13	to	to	PART
aijbe-58	4	14	allocate	allocate	VERB
aijbe-58	4	15	a	a	DET
aijbe-58	4	16	part	part	NOUN
aijbe-58	4	17	of	of	ADP
aijbe-58	4	18	their	their	PRON
aijbe-58	4	19	profit	profit	NOUN
aijbe-58	4	20	to	to	ADP
aijbe-58	4	21	corporate	corporate	ADJ
aijbe-58	4	22	social	social	ADJ
aijbe-58	4	23	responsibility	responsibility	NOUN
aijbe-58	4	24	(	(	PUNCT
aijbe-58	4	25	csr	csr	NOUN
aijbe-58	4	26	)	)	PUNCT
aijbe-58	4	27	activities	activity	NOUN
aijbe-58	4	28	.	.	PUNCT
aijbe-58	5	1	this	this	DET
aijbe-58	5	2	study	study	NOUN
aijbe-58	5	3	aims	aim	VERB
aijbe-58	5	4	to	to	PART
aijbe-58	5	5	examine	examine	VERB
aijbe-58	5	6	the	the	DET
aijbe-58	5	7	moderating	moderate	VERB
aijbe-58	5	8	effect	effect	NOUN
aijbe-58	5	9	of	of	ADP
aijbe-58	5	10	the	the	DET
aijbe-58	5	11	company	company	NOUN
aijbe-58	5	12	's	's	PART
aijbe-58	5	13	life	life	NOUN
aijbe-58	5	14	cycle	cycle	NOUN
aijbe-58	5	15	on	on	ADP
aijbe-58	5	16	the	the	DET
aijbe-58	5	17	relationship	relationship	NOUN
aijbe-58	5	18	between	between	ADP
aijbe-58	5	19	csr	csr	NOUN
aijbe-58	5	20	cost	cost	NOUN
aijbe-58	5	21	allocation	allocation	NOUN
aijbe-58	5	22	and	and	CCONJ
aijbe-58	5	23	market	market	NOUN
aijbe-58	5	24	performance	performance	NOUN
aijbe-58	5	25	.	.	PUNCT
aijbe-58	6	1	a	a	DET
aijbe-58	6	2	quantitative	quantitative	ADJ
aijbe-58	6	3	research	research	NOUN
aijbe-58	6	4	method	method	NOUN
aijbe-58	6	5	was	be	AUX
aijbe-58	6	6	adopted	adopt	VERB
aijbe-58	6	7	,	,	PUNCT
aijbe-58	6	8	and	and	CCONJ
aijbe-58	6	9	the	the	DET
aijbe-58	6	10	data	datum	NOUN
aijbe-58	6	11	was	be	AUX
aijbe-58	6	12	collected	collect	VERB
aijbe-58	6	13	from	from	ADP
aijbe-58	6	14	90	90	NUM
aijbe-58	6	15	companies	company	NOUN
aijbe-58	6	16	in	in	ADP
aijbe-58	6	17	the	the	DET
aijbe-58	6	18	industrial	industrial	ADJ
aijbe-58	6	19	energy	energy	NOUN
aijbe-58	6	20	sector	sector	NOUN
aijbe-58	6	21	listed	list	VERB
aijbe-58	6	22	on	on	ADP
aijbe-58	6	23	the	the	DET
aijbe-58	6	24	indonesia	indonesia	PROPN
aijbe-58	6	25	stock	stock	PROPN
aijbe-58	6	26	exchange	exchange	PROPN
aijbe-58	6	27	for	for	ADP
aijbe-58	6	28	the	the	DET
aijbe-58	6	29	period	period	NOUN
aijbe-58	6	30	2017	2017	NUM
aijbe-58	6	31	-	-	SYM
aijbe-58	6	32	2021	2021	NUM
aijbe-58	6	33	.	.	PUNCT
aijbe-58	7	1	the	the	DET
aijbe-58	7	2	moderated	moderated	ADJ
aijbe-58	7	3	regression	regression	NOUN
aijbe-58	7	4	analysis	analysis	NOUN
aijbe-58	7	5	was	be	AUX
aijbe-58	7	6	employed	employ	VERB
aijbe-58	7	7	to	to	PART
aijbe-58	7	8	analyze	analyze	VERB
aijbe-58	7	9	the	the	DET
aijbe-58	7	10	data	datum	NOUN
aijbe-58	7	11	using	use	VERB
aijbe-58	7	12	e	e	PROPN
aijbe-58	7	13	views	view	NOUN
aijbe-58	7	14	software	software	NOUN
aijbe-58	7	15	.	.	PUNCT
aijbe-58	8	1	the	the	DET
aijbe-58	8	2	findings	finding	NOUN
aijbe-58	8	3	indicate	indicate	VERB
aijbe-58	8	4	a	a	DET
aijbe-58	8	5	positive	positive	ADJ
aijbe-58	8	6	impact	impact	NOUN
aijbe-58	8	7	of	of	ADP
aijbe-58	8	8	csr	csr	NOUN
aijbe-58	8	9	cost	cost	NOUN
aijbe-58	8	10	allocation	allocation	NOUN
aijbe-58	8	11	on	on	ADP
aijbe-58	8	12	market	market	NOUN
aijbe-58	8	13	performance	performance	NOUN
aijbe-58	8	14	,	,	PUNCT
aijbe-58	8	15	whereas	whereas	SCONJ
aijbe-58	8	16	the	the	DET
aijbe-58	8	17	company	company	NOUN
aijbe-58	8	18	's	's	PART
aijbe-58	8	19	life	life	NOUN
aijbe-58	8	20	cycle	cycle	NOUN
aijbe-58	8	21	did	do	AUX
aijbe-58	8	22	not	not	PART
aijbe-58	8	23	affect	affect	VERB
aijbe-58	8	24	this	this	DET
aijbe-58	8	25	relationship	relationship	NOUN
aijbe-58	8	26	.	.	PUNCT
aijbe-58	9	1	this	this	DET
aijbe-58	9	2	research	research	NOUN
aijbe-58	9	3	adds	add	VERB
aijbe-58	9	4	to	to	ADP
aijbe-58	9	5	the	the	DET
aijbe-58	9	6	literature	literature	NOUN
aijbe-58	9	7	on	on	ADP
aijbe-58	9	8	the	the	DET
aijbe-58	9	9	effect	effect	NOUN
aijbe-58	9	10	of	of	ADP
aijbe-58	9	11	csr	csr	NOUN
aijbe-58	9	12	cost	cost	NOUN
aijbe-58	9	13	allocation	allocation	NOUN
aijbe-58	9	14	on	on	ADP
aijbe-58	9	15	market	market	NOUN
aijbe-58	9	16	performance	performance	NOUN
aijbe-58	9	17	and	and	CCONJ
aijbe-58	9	18	provides	provide	VERB
aijbe-58	9	19	insights	insight	NOUN
aijbe-58	9	20	and	and	CCONJ
aijbe-58	9	21	information	information	NOUN
aijbe-58	9	22	for	for	ADP
aijbe-58	9	23	companies	company	NOUN
aijbe-58	9	24	and	and	CCONJ
aijbe-58	9	25	investors	investor	NOUN
aijbe-58	9	26	.	.	PUNCT
aijbe-58	10	1	companies	company	NOUN
aijbe-58	10	2	can	can	AUX
aijbe-58	10	3	enhance	enhance	VERB
aijbe-58	10	4	their	their	PRON
aijbe-58	10	5	market	market	NOUN
aijbe-58	10	6	performance	performance	NOUN
aijbe-58	10	7	by	by	ADP
aijbe-58	10	8	paying	pay	VERB
aijbe-58	10	9	attention	attention	NOUN
aijbe-58	10	10	to	to	ADP
aijbe-58	10	11	the	the	DET
aijbe-58	10	12	allocation	allocation	NOUN
aijbe-58	10	13	of	of	ADP
aijbe-58	10	14	csr	csr	NOUN
aijbe-58	10	15	costs	cost	NOUN
aijbe-58	10	16	,	,	PUNCT
aijbe-58	10	17	and	and	CCONJ
aijbe-58	10	18	investors	investor	NOUN
aijbe-58	10	19	can	can	AUX
aijbe-58	10	20	use	use	VERB
aijbe-58	10	21	this	this	DET
aijbe-58	10	22	information	information	NOUN
aijbe-58	10	23	to	to	PART
aijbe-58	10	24	make	make	VERB
aijbe-58	10	25	informed	informed	ADJ
aijbe-58	10	26	investment	investment	NOUN
aijbe-58	10	27	decisions	decision	NOUN
aijbe-58	10	28	.	.	PUNCT
aijbe-58	11	1	companies	company	NOUN
aijbe-58	11	2	that	that	PRON
aijbe-58	11	3	allocate	allocate	VERB
aijbe-58	11	4	funds	fund	NOUN
aijbe-58	11	5	to	to	ADP
aijbe-58	11	6	csr	csr	NOUN
aijbe-58	11	7	activities	activity	NOUN
aijbe-58	11	8	can	can	AUX
aijbe-58	11	9	improve	improve	VERB
aijbe-58	11	10	their	their	PRON
aijbe-58	11	11	market	market	NOUN
aijbe-58	11	12	performance	performance	NOUN
aijbe-58	11	13	.	.	PUNCT
aijbe-58	12	1	keywords	keyword	NOUN
aijbe-58	12	2	:	:	PUNCT
aijbe-58	12	3	corporate	corporate	ADJ
aijbe-58	12	4	social	social	ADJ
aijbe-58	12	5	responsibility	responsibility	NOUN
aijbe-58	12	6	,	,	PUNCT
aijbe-58	12	7	market	market	NOUN
aijbe-58	12	8	performance	performance	NOUN
aijbe-58	12	9	,	,	PUNCT
aijbe-58	12	10	life	life	NOUN
aijbe-58	12	11	cycle	cycle	NOUN
aijbe-58	12	12	,	,	PUNCT
aijbe-58	12	13	cost	cost	NOUN
aijbe-58	12	14	allocation	allocation	NOUN
aijbe-58	12	15	,	,	PUNCT
aijbe-58	12	16	industrial	industrial	ADJ
aijbe-58	12	17	energy	energy	NOUN
aijbe-58	12	18	sector	sector	NOUN
aijbe-58	12	19	,	,	PUNCT
aijbe-58	12	20	indonesia	indonesia	PROPN
aijbe-58	12	21	.	.	PUNCT
aijbe-58	13	1	introduction	introduction	NOUN
aijbe-58	13	2	this	this	DET
aijbe-58	13	3	study	study	NOUN
aijbe-58	13	4	uses	use	VERB
aijbe-58	13	5	quantitative	quantitative	ADJ
aijbe-58	13	6	data	datum	NOUN
aijbe-58	13	7	in	in	ADP
aijbe-58	13	8	the	the	DET
aijbe-58	13	9	form	form	NOUN
aijbe-58	13	10	of	of	ADP
aijbe-58	13	11	annual	annual	ADJ
aijbe-58	13	12	financial	financial	ADJ
aijbe-58	13	13	reports	report	NOUN
aijbe-58	13	14	for	for	ADP
aijbe-58	13	15	energy	energy	NOUN
aijbe-58	13	16	industry	industry	NOUN
aijbe-58	13	17	sector	sector	NOUN
aijbe-58	13	18	companies	company	NOUN
aijbe-58	13	19	listed	list	VERB
aijbe-58	13	20	on	on	ADP
aijbe-58	13	21	the	the	DET
aijbe-58	13	22	indonesia	indonesia	PROPN
aijbe-58	13	23	stock	stock	PROPN
aijbe-58	13	24	exchange	exchange	PROPN
aijbe-58	13	25	for	for	ADP
aijbe-58	13	26	the	the	DET
aijbe-58	13	27	2017	2017	NUM
aijbe-58	13	28	-	-	SYM
aijbe-58	13	29	2021	2021	NUM
aijbe-58	13	30	period	period	NOUN
aijbe-58	13	31	obtained	obtain	VERB
aijbe-58	13	32	on	on	ADP
aijbe-58	13	33	the	the	DET
aijbe-58	13	34	indonesia	indonesia	PROPN
aijbe-58	13	35	stock	stock	PROPN
aijbe-58	13	36	exchange	exchange	PROPN
aijbe-58	13	37	's	's	PART
aijbe-58	13	38	website	website	NOUN
aijbe-58	13	39	,	,	PUNCT
aijbe-58	13	40	namely	namely	ADV
aijbe-58	13	41	www.idx.co.id	www.idx.co.id	PROPN
aijbe-58	13	42	.	.	PUNCT
aijbe-58	14	1	based	base	VERB
aijbe-58	14	2	on	on	ADP
aijbe-58	14	3	the	the	DET
aijbe-58	14	4	criteria	criterion	NOUN
aijbe-58	14	5	in	in	ADP
aijbe-58	14	6	this	this	DET
aijbe-58	14	7	study	study	NOUN
aijbe-58	14	8	,	,	PUNCT
aijbe-58	14	9	the	the	DET
aijbe-58	14	10	number	number	NOUN
aijbe-58	14	11	of	of	ADP
aijbe-58	14	12	companies	company	NOUN
aijbe-58	14	13	selected	select	VERB
aijbe-58	14	14	as	as	ADP
aijbe-58	14	15	research	research	NOUN
aijbe-58	14	16	samples	sample	NOUN
aijbe-58	14	17	was	be	AUX
aijbe-58	14	18	18	18	NUM
aijbe-58	14	19	companies	company	NOUN
aijbe-58	14	20	with	with	ADP
aijbe-58	14	21	90	90	NUM
aijbe-58	14	22	observed	observed	ADJ
aijbe-58	14	23	data	datum	NOUN
aijbe-58	14	24	.	.	PUNCT
aijbe-58	15	1	the	the	DET
aijbe-58	15	2	financial	financial	ADJ
aijbe-58	15	3	report	report	NOUN
aijbe-58	15	4	data	datum	NOUN
aijbe-58	15	5	used	use	VERB
aijbe-58	15	6	are	be	AUX
aijbe-58	15	7	the	the	DET
aijbe-58	15	8	value	value	NOUN
aijbe-58	15	9	of	of	ADP
aijbe-58	15	10	total	total	ADJ
aijbe-58	15	11	assets	asset	NOUN
aijbe-58	15	12	,	,	PUNCT
aijbe-58	15	13	total	total	ADJ
aijbe-58	15	14	equity	equity	NOUN
aijbe-58	15	15	,	,	PUNCT
aijbe-58	15	16	outstanding	outstanding	ADJ
aijbe-58	15	17	shares	share	NOUN
aijbe-58	15	18	and	and	CCONJ
aijbe-58	15	19	related	relate	VERB
aijbe-58	15	20	company	company	NOUN
aijbe-58	15	21	cash	cash	NOUN
aijbe-58	15	22	flows	flow	NOUN
aijbe-58	15	23	.	.	PUNCT
aijbe-58	16	1	regarding	regard	VERB
aijbe-58	16	2	the	the	DET
aijbe-58	16	3	share	share	NOUN
aijbe-58	16	4	price	price	NOUN
aijbe-58	16	5	data	datum	NOUN
aijbe-58	16	6	for	for	ADP
aijbe-58	16	7	each	each	DET
aijbe-58	16	8	company	company	NOUN
aijbe-58	16	9	,	,	PUNCT
aijbe-58	16	10	it	it	PRON
aijbe-58	16	11	was	be	AUX
aijbe-58	16	12	obtained	obtain	VERB
aijbe-58	16	13	from	from	ADP
aijbe-58	16	14	the	the	DET
aijbe-58	16	15	website	website	NOUN
aijbe-58	16	16	www.finance.yahoo.com	www.finance.yahoo.com	NOUN
aijbe-58	16	17	.	.	PUNCT
aijbe-58	17	1	this	this	DET
aijbe-58	17	2	research	research	NOUN
aijbe-58	17	3	technique	technique	NOUN
aijbe-58	17	4	is	be	AUX
aijbe-58	17	5	moderated	moderate	VERB
aijbe-58	17	6	regression	regression	NOUN
aijbe-58	17	7	analysis	analysis	NOUN
aijbe-58	17	8	(	(	PUNCT
aijbe-58	17	9	mra	mra	NOUN
aijbe-58	17	10	)	)	PUNCT
aijbe-58	17	11	using	use	VERB
aijbe-58	17	12	e	e	NOUN
aijbe-58	17	13	views	view	NOUN
aijbe-58	17	14	.	.	PUNCT
aijbe-58	18	1	the	the	DET
aijbe-58	18	2	dependent	dependent	ADJ
aijbe-58	18	3	variable	variable	NOUN
aijbe-58	18	4	in	in	ADP
aijbe-58	18	5	this	this	DET
aijbe-58	18	6	study	study	NOUN
aijbe-58	18	7	is	be	AUX
aijbe-58	18	8	market	market	NOUN
aijbe-58	18	9	performance	performance	NOUN
aijbe-58	18	10	.	.	PUNCT
aijbe-58	19	1	market	market	NOUN
aijbe-58	19	2	value	value	NOUN
aijbe-58	19	3	added	add	VERB
aijbe-58	19	4	(	(	PUNCT
aijbe-58	19	5	mva	mva	NOUN
aijbe-58	19	6	)	)	PUNCT
aijbe-58	19	7	as	as	ADP
aijbe-58	19	8	a	a	DET
aijbe-58	19	9	measure	measure	NOUN
aijbe-58	19	10	of	of	ADP
aijbe-58	19	11	market	market	NOUN
aijbe-58	19	12	-	-	PUNCT
aijbe-58	19	13	based	base	VERB
aijbe-58	19	14	company	company	NOUN
aijbe-58	19	15	financial	financial	ADJ
aijbe-58	19	16	performance	performance	NOUN
aijbe-58	19	17	.	.	PUNCT
aijbe-58	20	1	the	the	DET
aijbe-58	20	2	mva	mva	NOUN
aijbe-58	20	3	calculation	calculation	NOUN
aijbe-58	20	4	is	be	AUX
aijbe-58	20	5	done	do	VERB
aijbe-58	20	6	by	by	ADP
aijbe-58	20	7	calculating	calculate	VERB
aijbe-58	20	8	the	the	DET
aijbe-58	20	9	market	market	NOUN
aijbe-58	20	10	value	value	NOUN
aijbe-58	20	11	or	or	CCONJ
aijbe-58	20	12	company	company	NOUN
aijbe-58	20	13	value	value	NOUN
aijbe-58	20	14	minus	minus	CCONJ
aijbe-58	20	15	the	the	DET
aijbe-58	20	16	invested	invest	VERB
aijbe-58	20	17	capital	capital	NOUN
aijbe-58	20	18	(	(	PUNCT
aijbe-58	20	19	aggerholm	aggerholm	NOUN
aijbe-58	20	20	&	&	CCONJ
aijbe-58	20	21	trapp	trapp	PROPN
aijbe-58	20	22	,	,	PUNCT
aijbe-58	20	23	2014	2014	NUM
aijbe-58	20	24	)	)	PUNCT
aijbe-58	20	25	,	,	PUNCT
aijbe-58	20	26	written	write	VERB
aijbe-58	20	27	mathematically	mathematically	ADV
aijbe-58	20	28	as	as	SCONJ
aijbe-58	20	29	follows	follow	VERB
aijbe-58	20	30	:	:	PUNCT
aijbe-58	20	31	mva=	mva=	PROPN
aijbe-58	20	32	(	(	PUNCT
aijbe-58	20	33	number	number	NOUN
aijbe-58	20	34	of	of	ADP
aijbe-58	20	35	shares	share	NOUN
aijbe-58	20	36	x	x	NOUN
aijbe-58	20	37	market	market	NOUN
aijbe-58	20	38	price	price	NOUN
aijbe-58	20	39	)	)	PUNCT
aijbe-58	20	40	–	–	PUNCT
aijbe-58	20	41	total	total	ADJ
aijbe-58	20	42	equity	equity	NOUN
aijbe-58	20	43	grace	grace	NOUN
aijbe-58	20	44	wayan	wayan	PROPN
aijbe-58	20	45	(	(	PUNCT
aijbe-58	20	46	2022	2022	NUM
aijbe-58	20	47	)	)	PUNCT
aijbe-58	20	48	27	27	NUM
aijbe-58	20	49	interdisciplinary	interdisciplinary	ADJ
aijbe-58	20	50	journal	journal	NOUN
aijbe-58	20	51	of	of	ADP
aijbe-58	20	52	educational	educational	ADJ
aijbe-58	20	53	practice	practice	NOUN
aijbe-58	20	54	|	|	ADV
aijbe-58	20	55	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-58	20	56	the	the	DET
aijbe-58	20	57	independent	independent	ADJ
aijbe-58	20	58	variable	variable	NOUN
aijbe-58	20	59	in	in	ADP
aijbe-58	20	60	this	this	DET
aijbe-58	20	61	study	study	NOUN
aijbe-58	20	62	is	be	AUX
aijbe-58	20	63	csr	csr	NOUN
aijbe-58	20	64	cost	cost	NOUN
aijbe-58	20	65	allocation	allocation	NOUN
aijbe-58	20	66	.	.	PUNCT
aijbe-58	21	1	the	the	DET
aijbe-58	21	2	allocation	allocation	NOUN
aijbe-58	21	3	of	of	ADP
aijbe-58	21	4	csr	csr	NOUN
aijbe-58	21	5	costs	cost	NOUN
aijbe-58	21	6	is	be	AUX
aijbe-58	21	7	the	the	DET
aijbe-58	21	8	total	total	ADJ
aijbe-58	21	9	funds	fund	NOUN
aijbe-58	21	10	spent	spend	VERB
aijbe-58	21	11	to	to	PART
aijbe-58	21	12	carry	carry	VERB
aijbe-58	21	13	out	out	ADP
aijbe-58	21	14	corporate	corporate	ADJ
aijbe-58	21	15	social	social	ADJ
aijbe-58	21	16	responsibility	responsibility	NOUN
aijbe-58	21	17	.	.	PUNCT
aijbe-58	22	1	csr	csr	NOUN
aijbe-58	22	2	is	be	AUX
aijbe-58	22	3	the	the	DET
aijbe-58	22	4	result	result	NOUN
aijbe-58	22	5	achieved	achieve	VERB
aijbe-58	22	6	by	by	ADP
aijbe-58	22	7	the	the	DET
aijbe-58	22	8	company	company	NOUN
aijbe-58	22	9	as	as	SCONJ
aijbe-58	22	10	seen	see	VERB
aijbe-58	22	11	from	from	ADP
aijbe-58	22	12	the	the	DET
aijbe-58	22	13	reciprocal	reciprocal	ADJ
aijbe-58	22	14	activities	activity	NOUN
aijbe-58	22	15	that	that	PRON
aijbe-58	22	16	have	have	AUX
aijbe-58	22	17	been	be	AUX
aijbe-58	22	18	carried	carry	VERB
aijbe-58	22	19	out	out	ADP
aijbe-58	22	20	by	by	ADP
aijbe-58	22	21	the	the	DET
aijbe-58	22	22	company	company	NOUN
aijbe-58	22	23	towards	towards	ADP
aijbe-58	22	24	society	society	NOUN
aijbe-58	22	25	and	and	CCONJ
aijbe-58	22	26	the	the	DET
aijbe-58	22	27	environment	environment	NOUN
aijbe-58	22	28	.	.	PUNCT
aijbe-58	23	1	in	in	ADP
aijbe-58	23	2	this	this	DET
aijbe-58	23	3	study	study	NOUN
aijbe-58	23	4	,	,	PUNCT
aijbe-58	23	5	the	the	DET
aijbe-58	23	6	proxy	proxy	NOUN
aijbe-58	23	7	used	use	VERB
aijbe-58	23	8	to	to	PART
aijbe-58	23	9	measure	measure	VERB
aijbe-58	23	10	csr	csr	NOUN
aijbe-58	23	11	cost	cost	NOUN
aijbe-58	23	12	allocation	allocation	NOUN
aijbe-58	23	13	is	be	AUX
aijbe-58	23	14	the	the	DET
aijbe-58	23	15	csr	csr	NOUN
aijbe-58	23	16	cost	cost	NOUN
aijbe-58	23	17	ratio	ratio	NOUN
aijbe-58	23	18	.	.	PUNCT
aijbe-58	24	1	mathematically	mathematically	ADV
aijbe-58	24	2	,	,	PUNCT
aijbe-58	24	3	the	the	DET
aijbe-58	24	4	csr	csr	NOUN
aijbe-58	24	5	cost	cost	NOUN
aijbe-58	24	6	ratio	ratio	NOUN
aijbe-58	24	7	can	can	AUX
aijbe-58	24	8	be	be	AUX
aijbe-58	24	9	calculated	calculate	VERB
aijbe-58	24	10	using	use	VERB
aijbe-58	24	11	the	the	DET
aijbe-58	24	12	following	follow	VERB
aijbe-58	24	13	formula	formula	NOUN
aijbe-58	24	14	(	(	PUNCT
aijbe-58	24	15	pyo	pyo	PROPN
aijbe-58	24	16	and	and	CCONJ
aijbe-58	24	17	lee	lee	PROPN
aijbe-58	24	18	,	,	PUNCT
aijbe-58	24	19	2013	2013	NUM
aijbe-58	24	20	):	):	PUNCT
aijbe-58	24	21	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
aijbe-58	24	22	𝐶𝑆𝑅	𝐶𝑆𝑅	NOUN
aijbe-58	24	23	𝐸𝑥𝑝𝑒𝑛𝑑𝑖𝑡𝑢𝑟𝑒	𝐸𝑥𝑝𝑒𝑛𝑑𝑖𝑡𝑢𝑟𝑒	PROPN
aijbe-58	24	24	𝐶𝑆𝑅	𝐶𝑆𝑅	NOUN
aijbe-58	24	25	𝐸𝑥𝑝𝑒𝑛𝑑𝑖𝑡𝑢𝑟𝑒	𝐸𝑥𝑝𝑒𝑛𝑑𝑖𝑡𝑢𝑟𝑒	PROPN
aijbe-58	24	26	𝑅𝑎𝑡𝑖𝑜	𝑅𝑎𝑡𝑖𝑜	PROPN
aijbe-58	24	27	=	=	SYM
aijbe-58	25	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
aijbe-58	25	2	𝐴𝑠𝑒𝑡	𝐴𝑠𝑒𝑡	PROPN
aijbe-58	25	3	the	the	DET
aijbe-58	25	4	moderating	moderate	VERB
aijbe-58	25	5	variable	variable	NOUN
aijbe-58	25	6	in	in	ADP
aijbe-58	25	7	this	this	DET
aijbe-58	25	8	study	study	NOUN
aijbe-58	25	9	is	be	AUX
aijbe-58	25	10	the	the	DET
aijbe-58	25	11	corporate	corporate	ADJ
aijbe-58	25	12	life	life	NOUN
aijbe-58	25	13	cycle	cycle	NOUN
aijbe-58	25	14	.	.	PUNCT
aijbe-58	26	1	the	the	DET
aijbe-58	26	2	researcher	researcher	NOUN
aijbe-58	26	3	uses	use	VERB
aijbe-58	26	4	a	a	DET
aijbe-58	26	5	corporate	corporate	ADJ
aijbe-58	26	6	life	life	NOUN
aijbe-58	26	7	cycle	cycle	NOUN
aijbe-58	26	8	proxy	proxy	NOUN
aijbe-58	26	9	based	base	VERB
aijbe-58	26	10	on	on	ADP
aijbe-58	26	11	dickinson	dickinson	PROPN
aijbe-58	26	12	(	(	PUNCT
aijbe-58	26	13	2011	2011	NUM
aijbe-58	26	14	)	)	PUNCT
aijbe-58	26	15	which	which	PRON
aijbe-58	26	16	captures	capture	VERB
aijbe-58	26	17	different	different	ADJ
aijbe-58	26	18	corporate	corporate	ADJ
aijbe-58	26	19	life	life	NOUN
aijbe-58	26	20	cycle	cycle	NOUN
aijbe-58	26	21	stages	stage	NOUN
aijbe-58	26	22	.	.	PUNCT
aijbe-58	27	1	classification	classification	NOUN
aijbe-58	27	2	of	of	ADP
aijbe-58	27	3	sample	sample	NOUN
aijbe-58	27	4	companies	company	NOUN
aijbe-58	27	5	into	into	ADP
aijbe-58	27	6	different	different	ADJ
aijbe-58	27	7	corporate	corporate	ADJ
aijbe-58	27	8	life	life	NOUN
aijbe-58	27	9	cycle	cycle	NOUN
aijbe-58	27	10	stages	stage	NOUN
aijbe-58	27	11	based	base	VERB
aijbe-58	27	12	on	on	ADP
aijbe-58	27	13	cash	cash	NOUN
aijbe-58	27	14	flow	flow	NOUN
aijbe-58	27	15	patterns	pattern	NOUN
aijbe-58	27	16	using	use	VERB
aijbe-58	27	17	the	the	DET
aijbe-58	27	18	following	follow	VERB
aijbe-58	27	19	code	code	NOUN
aijbe-58	27	20	:	:	PUNCT
aijbe-58	27	21	(	(	PUNCT
aijbe-58	27	22	1	1	X
aijbe-58	27	23	)	)	PUNCT
aijbe-58	27	24	introduction	introduction	NOUN
aijbe-58	27	25	:	:	PUNCT
aijbe-58	27	26	if	if	SCONJ
aijbe-58	27	27	oancf	oancf	VERB
aijbe-58	27	28	<	<	X
aijbe-58	27	29	0	0	NUM
aijbe-58	27	30	,	,	PUNCT
aijbe-58	27	31	ivncf	ivncf	VERB
aijbe-58	27	32	<	<	X
aijbe-58	27	33	0	0	PUNCT
aijbe-58	27	34	and	and	CCONJ
aijbe-58	27	35	fincf	fincf	VERB
aijbe-58	27	36	>	>	X
aijbe-58	27	37	0	0	PUNCT
aijbe-58	28	1	then	then	ADV
aijbe-58	28	2	given	give	VERB
aijbe-58	28	3	code	code	NOUN
aijbe-58	28	4	1	1	NUM
aijbe-58	28	5	(	(	PUNCT
aijbe-58	28	6	2	2	NUM
aijbe-58	28	7	)	)	PUNCT
aijbe-58	28	8	growth	growth	NOUN
aijbe-58	28	9	:	:	PUNCT
aijbe-58	28	10	if	if	SCONJ
aijbe-58	28	11	oancf	oancf	VERB
aijbe-58	28	12	>	>	X
aijbe-58	28	13	0	0	NUM
aijbe-58	28	14	,	,	PUNCT
aijbe-58	28	15	ivncf	ivncf	VERB
aijbe-58	28	16	<	<	X
aijbe-58	28	17	0	0	PUNCT
aijbe-58	28	18	and	and	CCONJ
aijbe-58	28	19	fincf	fincf	VERB
aijbe-58	28	20	>	>	X
aijbe-58	28	21	0	0	PUNCT
aijbe-58	29	1	then	then	ADV
aijbe-58	29	2	given	give	VERB
aijbe-58	29	3	code	code	NOUN
aijbe-58	29	4	2	2	NUM
aijbe-58	29	5	(	(	PUNCT
aijbe-58	29	6	3	3	NUM
aijbe-58	29	7	)	)	PUNCT
aijbe-58	29	8	mature	mature	ADJ
aijbe-58	29	9	:	:	PUNCT
aijbe-58	29	10	if	if	SCONJ
aijbe-58	29	11	oancf	oancf	VERB
aijbe-58	29	12	>	>	X
aijbe-58	29	13	0	0	NUM
aijbe-58	29	14	,	,	PUNCT
aijbe-58	29	15	ivncf	ivncf	VERB
aijbe-58	29	16	<	<	X
aijbe-58	29	17	0	0	PUNCT
aijbe-58	29	18	and	and	CCONJ
aijbe-58	29	19	fincf	fincf	VERB
aijbe-58	29	20	<	<	X
aijbe-58	29	21	0	0	PUNCT
aijbe-58	29	22	then	then	ADV
aijbe-58	29	23	given	give	VERB
aijbe-58	29	24	code	code	PROPN
aijbe-58	29	25	3	3	NUM
aijbe-58	29	26	(	(	PUNCT
aijbe-58	29	27	4	4	NUM
aijbe-58	29	28	)	)	PUNCT
aijbe-58	29	29	decline	decline	NOUN
aijbe-58	29	30	:	:	PUNCT
aijbe-58	29	31	if	if	SCONJ
aijbe-58	29	32	oancf	oancf	VERB
aijbe-58	29	33	<	<	X
aijbe-58	29	34	0	0	NUM
aijbe-58	29	35	,	,	PUNCT
aijbe-58	29	36	ivncf	ivncf	VERB
aijbe-58	29	37	>	>	X
aijbe-58	29	38	0	0	PUNCT
aijbe-58	29	39	and	and	CCONJ
aijbe-58	29	40	fincf	fincf	ADJ
aijbe-58	29	41	or	or	CCONJ
aijbe-58	29	42	0	0	NUM
aijbe-58	29	43	then	then	ADV
aijbe-58	29	44	given	give	VERB
aijbe-58	29	45	code	code	NOUN
aijbe-58	29	46	4	4	NUM
aijbe-58	29	47	(	(	PUNCT
aijbe-58	29	48	5	5	NUM
aijbe-58	29	49	)	)	PUNCT
aijbe-58	29	50	shake	shake	NOUN
aijbe-58	29	51	-	-	PUNCT
aijbe-58	29	52	out	out	NOUN
aijbe-58	29	53	:	:	PUNCT
aijbe-58	29	54	if	if	SCONJ
aijbe-58	29	55	it	it	PRON
aijbe-58	29	56	is	be	AUX
aijbe-58	29	57	not	not	PART
aijbe-58	29	58	included	include	VERB
aijbe-58	29	59	in	in	ADP
aijbe-58	29	60	the	the	DET
aijbe-58	29	61	other	other	ADJ
aijbe-58	29	62	four	four	NUM
aijbe-58	29	63	stages	stage	NOUN
aijbe-58	29	64	then	then	ADV
aijbe-58	29	65	it	it	PRON
aijbe-58	29	66	is	be	AUX
aijbe-58	29	67	classified	classify	VERB
aijbe-58	29	68	in	in	ADP
aijbe-58	29	69	the	the	DET
aijbe-58	29	70	shake	shake	NOUN
aijbe-58	29	71	-	-	PUNCT
aijbe-58	29	72	out	out	NOUN
aijbe-58	29	73	stage	stage	NOUN
aijbe-58	29	74	by	by	ADP
aijbe-58	29	75	giving	give	VERB
aijbe-58	29	76	code	code	NOUN
aijbe-58	29	77	5	5	NUM
aijbe-58	29	78	the	the	DET
aijbe-58	29	79	mra	mra	NOUN
aijbe-58	29	80	model	model	NOUN
aijbe-58	29	81	used	use	VERB
aijbe-58	29	82	to	to	PART
aijbe-58	29	83	test	test	VERB
aijbe-58	29	84	the	the	DET
aijbe-58	29	85	research	research	NOUN
aijbe-58	29	86	hypothesis	hypothesis	NOUN
aijbe-58	29	87	is	be	AUX
aijbe-58	29	88	.	.	PUNCT
aijbe-58	30	1	y	y	NOUN
aijbe-58	30	2	=	=	PUNCT
aijbe-58	30	3	α	α	PROPN
aijbe-58	30	4	+	+	X
aijbe-58	30	5	β1x1	β1x1	PUNCT
aijbe-58	31	1	+	+	NUM
aijbe-58	31	2	β2x2	β2x2	PUNCT
aijbe-58	31	3	+	+	NUM
aijbe-58	31	4	β3x1x2	β3x1x2	X
aijbe-58	31	5	+	+	CCONJ
aijbe-58	31	6	e	e	NOUN
aijbe-58	31	7	…	…	PUNCT
aijbe-58	31	8	…	…	PUNCT
aijbe-58	31	9	…	…	SYM
aijbe-58	31	10	(1	(1	X
aijbe-58	31	11	)	)	PUNCT
aijbe-58	31	12	results	result	VERB
aijbe-58	31	13	descriptive	descriptive	ADJ
aijbe-58	31	14	analysis	analysis	NOUN
aijbe-58	31	15	is	be	AUX
aijbe-58	31	16	used	use	VERB
aijbe-58	31	17	to	to	PART
aijbe-58	31	18	show	show	VERB
aijbe-58	31	19	the	the	DET
aijbe-58	31	20	condition	condition	NOUN
aijbe-58	31	21	of	of	ADP
aijbe-58	31	22	the	the	DET
aijbe-58	31	23	data	datum	NOUN
aijbe-58	31	24	in	in	ADP
aijbe-58	31	25	this	this	DET
aijbe-58	31	26	study	study	NOUN
aijbe-58	31	27	.	.	PUNCT
aijbe-58	32	1	the	the	DET
aijbe-58	32	2	following	follow	VERB
aijbe-58	32	3	is	be	AUX
aijbe-58	32	4	a	a	DET
aijbe-58	32	5	summary	summary	NOUN
aijbe-58	32	6	of	of	ADP
aijbe-58	32	7	the	the	DET
aijbe-58	32	8	results	result	NOUN
aijbe-58	32	9	of	of	ADP
aijbe-58	32	10	the	the	DET
aijbe-58	32	11	descriptive	descriptive	ADJ
aijbe-58	32	12	analysis	analysis	NOUN
aijbe-58	32	13	of	of	ADP
aijbe-58	32	14	the	the	DET
aijbe-58	32	15	dependent	dependent	ADJ
aijbe-58	32	16	variable	variable	NOUN
aijbe-58	32	17	,	,	PUNCT
aijbe-58	32	18	namely	namely	ADV
aijbe-58	32	19	market	market	NOUN
aijbe-58	32	20	performance	performance	NOUN
aijbe-58	32	21	and	and	CCONJ
aijbe-58	32	22	the	the	DET
aijbe-58	32	23	independent	independent	ADJ
aijbe-58	32	24	variable	variable	NOUN
aijbe-58	32	25	,	,	PUNCT
aijbe-58	32	26	namely	namely	ADV
aijbe-58	32	27	csr	csr	NOUN
aijbe-58	32	28	cost	cost	NOUN
aijbe-58	32	29	allocation	allocation	NOUN
aijbe-58	32	30	,	,	PUNCT
aijbe-58	32	31	the	the	DET
aijbe-58	32	32	moderating	moderate	VERB
aijbe-58	32	33	variable	variable	NOUN
aijbe-58	32	34	,	,	PUNCT
aijbe-58	32	35	namely	namely	ADV
aijbe-58	32	36	the	the	DET
aijbe-58	32	37	corporate	corporate	ADJ
aijbe-58	32	38	life	life	NOUN
aijbe-58	32	39	cycle	cycle	NOUN
aijbe-58	32	40	.	.	PUNCT
aijbe-58	33	1	table	table	NOUN
aijbe-58	33	2	1	1	NUM
aijbe-58	33	3	.	.	PUNCT
aijbe-58	34	1	descriptive	descriptive	ADJ
aijbe-58	34	2	statistics	statistic	NOUN
aijbe-58	34	3	n	n	PRON
aijbe-58	34	4	minimum	minimum	ADJ
aijbe-58	34	5	maximum	maximum	ADJ
aijbe-58	34	6	mean	mean	ADJ
aijbe-58	34	7	std	std	NOUN
aijbe-58	34	8	.	.	PUNCT
aijbe-58	34	9	deviation	deviation	NOUN
aijbe-58	34	10	market	market	NOUN
aijbe-58	34	11	performance	performance	NOUN
aijbe-58	34	12	90	90	NUM
aijbe-58	34	13	49,025	49,025	NUM
aijbe-58	34	14	63,401	63,401	NUM
aijbe-58	34	15	56,421	56,421	NUM
aijbe-58	34	16	3,297	3,297	NUM
aijbe-58	34	17	csr	csr	NOUN
aijbe-58	34	18	cost	cost	NOUN
aijbe-58	34	19	allocation	allocation	NOUN
aijbe-58	34	20	90	90	NUM
aijbe-58	34	21	-12,618	-12,618	NUM
aijbe-58	34	22	-2,396	-2,396	PROPN
aijbe-58	34	23	-7,736	-7,736	PROPN
aijbe-58	34	24	2,393	2,393	NUM
aijbe-58	34	25	corporate	corporate	ADJ
aijbe-58	34	26	life	life	NOUN
aijbe-58	34	27	cycle	cycle	NOUN
aijbe-58	34	28	90	90	NUM
aijbe-58	34	29	1,000	1,000	NUM
aijbe-58	34	30	5,000	5,000	NUM
aijbe-58	34	31	3,144	3,144	NUM
aijbe-58	34	32	1,223	1,223	NUM
aijbe-58	34	33	source	source	NOUN
aijbe-58	34	34	:	:	PUNCT
aijbe-58	34	35	data	datum	NOUN
aijbe-58	34	36	processed	process	VERB
aijbe-58	34	37	,	,	PUNCT
aijbe-58	34	38	(	(	PUNCT
aijbe-58	34	39	2022	2022	NUM
aijbe-58	34	40	)	)	PUNCT
aijbe-58	34	41	the	the	DET
aijbe-58	34	42	standard	standard	ADJ
aijbe-58	34	43	deviation	deviation	NOUN
aijbe-58	34	44	of	of	ADP
aijbe-58	34	45	the	the	DET
aijbe-58	34	46	csr	csr	NOUN
aijbe-58	34	47	cost	cost	NOUN
aijbe-58	34	48	allocation	allocation	NOUN
aijbe-58	34	49	variable	variable	NOUN
aijbe-58	34	50	shows	show	VERB
aijbe-58	34	51	a	a	DET
aijbe-58	34	52	value	value	NOUN
aijbe-58	34	53	of	of	ADP
aijbe-58	34	54	2.393	2.393	NUM
aijbe-58	34	55	.	.	PUNCT
aijbe-58	35	1	the	the	DET
aijbe-58	35	2	standard	standard	ADJ
aijbe-58	35	3	deviation	deviation	NOUN
aijbe-58	35	4	value	value	NOUN
aijbe-58	35	5	which	which	PRON
aijbe-58	35	6	is	be	AUX
aijbe-58	35	7	higher	high	ADJ
aijbe-58	35	8	than	than	ADP
aijbe-58	35	9	the	the	DET
aijbe-58	35	10	mean	mean	ADJ
aijbe-58	35	11	value	value	NOUN
aijbe-58	35	12	indicates	indicate	VERB
aijbe-58	35	13	that	that	SCONJ
aijbe-58	35	14	the	the	DET
aijbe-58	35	15	distribution	distribution	NOUN
aijbe-58	35	16	of	of	ADP
aijbe-58	35	17	information	information	NOUN
aijbe-58	35	18	quality	quality	NOUN
aijbe-58	35	19	data	datum	NOUN
aijbe-58	35	20	is	be	AUX
aijbe-58	35	21	uneven	uneven	ADJ
aijbe-58	35	22	.	.	PUNCT
aijbe-58	36	1	as	as	ADP
aijbe-58	36	2	for	for	ADP
aijbe-58	36	3	market	market	NOUN
aijbe-58	36	4	performance	performance	NOUN
aijbe-58	36	5	and	and	CCONJ
aijbe-58	36	6	corporate	corporate	ADJ
aijbe-58	36	7	life	life	NOUN
aijbe-58	36	8	cycle	cycle	NOUN
aijbe-58	36	9	variables	variable	NOUN
aijbe-58	36	10	,	,	PUNCT
aijbe-58	36	11	both	both	PRON
aijbe-58	36	12	have	have	VERB
aijbe-58	36	13	a	a	DET
aijbe-58	36	14	standard	standard	ADJ
aijbe-58	36	15	deviation	deviation	NOUN
aijbe-58	36	16	value	value	NOUN
aijbe-58	36	17	that	that	PRON
aijbe-58	36	18	is	be	AUX
aijbe-58	36	19	lower	low	ADJ
aijbe-58	36	20	than	than	ADP
aijbe-58	36	21	the	the	DET
aijbe-58	36	22	average	average	ADJ
aijbe-58	36	23	value	value	NOUN
aijbe-58	36	24	,	,	PUNCT
aijbe-58	36	25	which	which	PRON
aijbe-58	36	26	means	mean	VERB
aijbe-58	36	27	that	that	SCONJ
aijbe-58	36	28	the	the	DET
aijbe-58	36	29	two	two	NUM
aijbe-58	36	30	variables	variable	NOUN
aijbe-58	36	31	have	have	VERB
aijbe-58	36	32	a	a	DET
aijbe-58	36	33	normal	normal	ADJ
aijbe-58	36	34	distribution	distribution	NOUN
aijbe-58	36	35	of	of	ADP
aijbe-58	36	36	data	datum	NOUN
aijbe-58	36	37	.	.	PUNCT
aijbe-58	37	1	the	the	DET
aijbe-58	37	2	model	model	NOUN
aijbe-58	37	3	significance	significance	NOUN
aijbe-58	37	4	test	test	NOUN
aijbe-58	37	5	in	in	ADP
aijbe-58	37	6	this	this	DET
aijbe-58	37	7	study	study	NOUN
aijbe-58	37	8	was	be	AUX
aijbe-58	37	9	carried	carry	VERB
aijbe-58	37	10	out	out	ADP
aijbe-58	37	11	through	through	ADP
aijbe-58	37	12	3	3	NUM
aijbe-58	37	13	stages	stage	NOUN
aijbe-58	37	14	.	.	PUNCT
aijbe-58	38	1	the	the	DET
aijbe-58	38	2	first	first	ADJ
aijbe-58	38	3	stage	stage	NOUN
aijbe-58	38	4	is	be	AUX
aijbe-58	38	5	the	the	DET
aijbe-58	38	6	chow	chow	PROPN
aijbe-58	38	7	test	test	NOUN
aijbe-58	38	8	,	,	PUNCT
aijbe-58	38	9	followed	follow	VERB
aijbe-58	38	10	by	by	ADP
aijbe-58	38	11	the	the	DET
aijbe-58	38	12	hausman	hausman	PROPN
aijbe-58	38	13	test	test	NOUN
aijbe-58	38	14	and	and	CCONJ
aijbe-58	38	15	the	the	DET
aijbe-58	38	16	lagrange	lagrange	NOUN
aijbe-58	38	17	multiplier	multipli	ADJ
aijbe-58	38	18	test	test	NOUN
aijbe-58	38	19	.	.	PUNCT
aijbe-58	39	1	the	the	DET
aijbe-58	39	2	results	result	NOUN
aijbe-58	39	3	of	of	ADP
aijbe-58	39	4	the	the	DET
aijbe-58	39	5	model	model	NOUN
aijbe-58	39	6	significance	significance	NOUN
aijbe-58	39	7	test	test	NOUN
aijbe-58	39	8	in	in	ADP
aijbe-58	39	9	this	this	DET
aijbe-58	39	10	study	study	NOUN
aijbe-58	39	11	are	be	AUX
aijbe-58	39	12	as	as	SCONJ
aijbe-58	39	13	follows	follow	VERB
aijbe-58	39	14	:	:	PUNCT
aijbe-58	39	15	table	table	NOUN
aijbe-58	39	16	2	2	NUM
aijbe-58	39	17	.	.	PUNCT
aijbe-58	39	18	model	model	NOUN
aijbe-58	39	19	significance	significance	NOUN
aijbe-58	39	20	test	test	NOUN
aijbe-58	39	21	test	test	NOUN
aijbe-58	39	22	rule	rule	NOUN
aijbe-58	39	23	of	of	ADP
aijbe-58	39	24	thumb	thumb	NOUN
aijbe-58	39	25	results	result	NOUN
aijbe-58	39	26	decision	decision	NOUN
aijbe-58	39	27	chow	chow	PROPN
aijbe-58	39	28	test	test	NOUN
aijbe-58	39	29	fem	fem	X
aijbe-58	39	30	vs	vs	ADP
aijbe-58	39	31	cem	cem	NOUN
aijbe-58	39	32	cross	cross	NOUN
aijbe-58	39	33	-	-	NOUN
aijbe-58	39	34	section	section	ADJ
aijbe-58	39	35	chi	chi	ADJ
aijbe-58	39	36	-	-	PUNCT
aijbe-58	39	37	square	square	ADJ
aijbe-58	39	38	prob	prob	NOUN
aijbe-58	39	39	(	(	PUNCT
aijbe-58	39	40	α<0.05	α<0.05	PROPN
aijbe-58	39	41	=	=	SYM
aijbe-58	39	42	fixed	fix	VERB
aijbe-58	39	43	effect	effect	NOUN
aijbe-58	39	44	model	model	NOUN
aijbe-58	39	45	,	,	PUNCT
aijbe-58	39	46	α>0.05=	α>0.05=	PROPN
aijbe-58	39	47	common	common	ADJ
aijbe-58	39	48	effect	effect	NOUN
aijbe-58	39	49	model	model	NOUN
aijbe-58	39	50	)	)	PUNCT
aijbe-58	39	51	0,005	0,005	NUM
aijbe-58	39	52	fem	fem	NOUN
aijbe-58	39	53	grace	grace	PROPN
aijbe-58	39	54	wayan	wayan	PROPN
aijbe-58	39	55	(	(	PUNCT
aijbe-58	39	56	2022	2022	NUM
aijbe-58	39	57	)	)	PUNCT
aijbe-58	39	58	28	28	NUM
aijbe-58	39	59	interdisciplinary	interdisciplinary	ADJ
aijbe-58	39	60	journal	journal	NOUN
aijbe-58	39	61	of	of	ADP
aijbe-58	39	62	educational	educational	ADJ
aijbe-58	39	63	practice	practice	NOUN
aijbe-58	39	64	|	|	ADV
aijbe-58	39	65	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-58	39	66	hausman	hausman	ADJ
aijbe-58	39	67	test	test	NOUN
aijbe-58	39	68	fem	fem	NOUN
aijbe-58	39	69	vs	vs	ADP
aijbe-58	39	70	rem	rem	X
aijbe-58	39	71	cross	cross	NOUN
aijbe-58	39	72	-	-	ADJ
aijbe-58	39	73	section	section	ADJ
aijbe-58	39	74	random	random	ADJ
aijbe-58	39	75	prob	prob	NOUN
aijbe-58	39	76	.	.	PUNCT
aijbe-58	40	1	(	(	PUNCT
aijbe-58	40	2	α<0.05	α<0.05	NOUN
aijbe-58	40	3	=	=	SYM
aijbe-58	40	4	fixed	fix	VERB
aijbe-58	40	5	effect	effect	NOUN
aijbe-58	40	6	model	model	NOUN
aijbe-58	40	7	,	,	PUNCT
aijbe-58	40	8	α>0.05=	α>0.05=	NUM
aijbe-58	40	9	random	random	ADJ
aijbe-58	40	10	effect	effect	NOUN
aijbe-58	40	11	model	model	NOUN
aijbe-58	40	12	)	)	PUNCT
aijbe-58	40	13	0,028	0,028	PROPN
aijbe-58	40	14	fem	fem	NOUN
aijbe-58	40	15	source	source	NOUN
aijbe-58	40	16	:	:	PUNCT
aijbe-58	40	17	data	datum	NOUN
aijbe-58	40	18	processed	process	VERB
aijbe-58	40	19	,	,	PUNCT
aijbe-58	40	20	(	(	PUNCT
aijbe-58	40	21	2022	2022	NUM
aijbe-58	40	22	)	)	PUNCT
aijbe-58	40	23	the	the	DET
aijbe-58	40	24	results	result	NOUN
aijbe-58	40	25	of	of	ADP
aijbe-58	40	26	the	the	DET
aijbe-58	40	27	chow	chow	PROPN
aijbe-58	40	28	test	test	NOUN
aijbe-58	40	29	in	in	ADP
aijbe-58	40	30	this	this	DET
aijbe-58	40	31	study	study	NOUN
aijbe-58	40	32	show	show	VERB
aijbe-58	40	33	a	a	DET
aijbe-58	40	34	probability	probability	NOUN
aijbe-58	40	35	value	value	NOUN
aijbe-58	40	36	greater	great	ADJ
aijbe-58	40	37	than	than	ADP
aijbe-58	40	38	0.05	0.05	NUM
aijbe-58	40	39	,	,	PUNCT
aijbe-58	40	40	so	so	CCONJ
aijbe-58	40	41	the	the	DET
aijbe-58	40	42	exact	exact	ADJ
aijbe-58	40	43	model	model	NOUN
aijbe-58	40	44	used	use	VERB
aijbe-58	40	45	is	be	AUX
aijbe-58	40	46	the	the	DET
aijbe-58	40	47	fixed	fixed	ADJ
aijbe-58	40	48	effect	effect	NOUN
aijbe-58	40	49	model	model	NOUN
aijbe-58	40	50	(	(	PUNCT
aijbe-58	40	51	fem	fem	PROPN
aijbe-58	40	52	)	)	PUNCT
aijbe-58	40	53	.	.	PUNCT
aijbe-58	41	1	the	the	DET
aijbe-58	41	2	results	result	NOUN
aijbe-58	41	3	of	of	ADP
aijbe-58	41	4	the	the	DET
aijbe-58	41	5	hausman	hausman	ADJ
aijbe-58	41	6	test	test	NOUN
aijbe-58	41	7	in	in	ADP
aijbe-58	41	8	this	this	DET
aijbe-58	41	9	study	study	NOUN
aijbe-58	41	10	indicate	indicate	VERB
aijbe-58	41	11	that	that	SCONJ
aijbe-58	41	12	the	the	DET
aijbe-58	41	13	probability	probability	NOUN
aijbe-58	41	14	value	value	NOUN
aijbe-58	41	15	is	be	AUX
aijbe-58	41	16	greater	great	ADJ
aijbe-58	41	17	than	than	ADP
aijbe-58	41	18	0.05	0.05	NUM
aijbe-58	41	19	,	,	PUNCT
aijbe-58	41	20	so	so	SCONJ
aijbe-58	41	21	the	the	DET
aijbe-58	41	22	model	model	NOUN
aijbe-58	41	23	used	use	VERB
aijbe-58	41	24	is	be	AUX
aijbe-58	41	25	the	the	DET
aijbe-58	41	26	fixed	fixed	ADJ
aijbe-58	41	27	effect	effect	NOUN
aijbe-58	41	28	model	model	NOUN
aijbe-58	41	29	(	(	PUNCT
aijbe-58	41	30	fem	fem	PROPN
aijbe-58	41	31	)	)	PUNCT
aijbe-58	41	32	.	.	PUNCT
aijbe-58	42	1	based	base	VERB
aijbe-58	42	2	on	on	ADP
aijbe-58	42	3	the	the	DET
aijbe-58	42	4	results	result	NOUN
aijbe-58	42	5	of	of	ADP
aijbe-58	42	6	the	the	DET
aijbe-58	42	7	chow	chow	PROPN
aijbe-58	42	8	test	test	NOUN
aijbe-58	42	9	and	and	CCONJ
aijbe-58	42	10	hausman	hausman	ADJ
aijbe-58	42	11	test	test	NOUN
aijbe-58	42	12	,	,	PUNCT
aijbe-58	42	13	researchers	researcher	NOUN
aijbe-58	42	14	can	can	AUX
aijbe-58	42	15	conclude	conclude	VERB
aijbe-58	42	16	that	that	SCONJ
aijbe-58	42	17	the	the	DET
aijbe-58	42	18	panel	panel	NOUN
aijbe-58	42	19	data	datum	NOUN
aijbe-58	42	20	regression	regression	NOUN
aijbe-58	42	21	model	model	NOUN
aijbe-58	42	22	used	use	VERB
aijbe-58	42	23	is	be	AUX
aijbe-58	42	24	the	the	DET
aijbe-58	42	25	fixed	fixed	ADJ
aijbe-58	42	26	effect	effect	NOUN
aijbe-58	42	27	model	model	NOUN
aijbe-58	42	28	(	(	PUNCT
aijbe-58	42	29	fem	fem	NOUN
aijbe-58	42	30	)	)	PUNCT
aijbe-58	42	31	to	to	PART
aijbe-58	42	32	analyze	analyze	VERB
aijbe-58	42	33	the	the	DET
aijbe-58	42	34	data	datum	NOUN
aijbe-58	42	35	in	in	ADP
aijbe-58	42	36	this	this	DET
aijbe-58	42	37	study	study	NOUN
aijbe-58	42	38	.	.	PUNCT
aijbe-58	43	1	the	the	DET
aijbe-58	43	2	following	follow	VERB
aijbe-58	43	3	table	table	NOUN
aijbe-58	43	4	shows	show	VERB
aijbe-58	43	5	the	the	DET
aijbe-58	43	6	results	result	NOUN
aijbe-58	43	7	of	of	ADP
aijbe-58	43	8	the	the	DET
aijbe-58	43	9	fixed	fix	VERB
aijbe-58	43	10	effect	effect	NOUN
aijbe-58	43	11	model	model	NOUN
aijbe-58	43	12	(	(	PUNCT
aijbe-58	43	13	fem	fem	PROPN
aijbe-58	43	14	)	)	PUNCT
aijbe-58	43	15	panel	panel	NOUN
aijbe-58	43	16	data	datum	NOUN
aijbe-58	43	17	regression	regression	VERB
aijbe-58	43	18	analysis	analysis	NOUN
aijbe-58	43	19	with	with	ADP
aijbe-58	43	20	the	the	DET
aijbe-58	43	21	moderated	moderated	ADJ
aijbe-58	43	22	regression	regression	NOUN
aijbe-58	43	23	analysis	analysis	NOUN
aijbe-58	43	24	test	test	NOUN
aijbe-58	43	25	used	use	VERB
aijbe-58	43	26	to	to	PART
aijbe-58	43	27	analyze	analyze	VERB
aijbe-58	43	28	the	the	DET
aijbe-58	43	29	t	t	PROPN
aijbe-58	43	30	test	test	NOUN
aijbe-58	43	31	,	,	PUNCT
aijbe-58	43	32	f	f	PROPN
aijbe-58	43	33	test	test	NOUN
aijbe-58	43	34	and	and	CCONJ
aijbe-58	43	35	coefficient	coefficient	NOUN
aijbe-58	43	36	of	of	ADP
aijbe-58	43	37	determination	determination	NOUN
aijbe-58	43	38	test	test	NOUN
aijbe-58	43	39	(	(	PUNCT
aijbe-58	43	40	r2	r2	PROPN
aijbe-58	43	41	)	)	PUNCT
aijbe-58	43	42	.	.	PUNCT
aijbe-58	44	1	table	table	NOUN
aijbe-58	44	2	3	3	NUM
aijbe-58	44	3	.	.	X
aijbe-58	44	4	hypothesis	hypothesis	NOUN
aijbe-58	44	5	test	test	NOUN
aijbe-58	44	6	variables	variable	NOUN
aijbe-58	44	7	coefficient	coefficient	VERB
aijbe-58	44	8	t	t	PROPN
aijbe-58	44	9	-	-	PUNCT
aijbe-58	44	10	statistics	statistic	NOUN
aijbe-58	44	11	prob	prob	NOUN
aijbe-58	44	12	.	.	PUNCT
aijbe-58	45	1	c	c	NOUN
aijbe-58	45	2	61,205	61,205	NUM
aijbe-58	45	3	21,090	21,090	NUM
aijbe-58	45	4	0,000	0,000	NUM
aijbe-58	45	5	csr	csr	NOUN
aijbe-58	45	6	cost	cost	NOUN
aijbe-58	45	7	allocation	allocation	NOUN
aijbe-58	45	8	0,790	0,790	NUM
aijbe-58	45	9	2,127	2,127	NUM
aijbe-58	45	10	0,037	0,037	NUM
aijbe-58	45	11	corporate	corporate	ADJ
aijbe-58	45	12	life	life	NOUN
aijbe-58	45	13	cycle	cycle	NOUN
aijbe-58	45	14	0,479	0,479	NUM
aijbe-58	45	15	2,029	2,029	NUM
aijbe-58	45	16	0,046	0,046	NUM
aijbe-58	45	17	csr	csr	NOUN
aijbe-58	45	18	cost	cost	NOUN
aijbe-58	45	19	allocation	allocation	NOUN
aijbe-58	45	20	_	_	PUNCT
aijbe-58	45	21	corporate	corporate	ADJ
aijbe-58	45	22	life	life	NOUN
aijbe-58	45	23	cycle	cycle	NOUN
aijbe-58	45	24	-21,053	-21,053	PROPN
aijbe-58	45	25	-0,992	-0,992	PUNCT
aijbe-58	45	26	0,325	0,325	NUM
aijbe-58	45	27	adjusted	adjust	VERB
aijbe-58	45	28	r	r	NOUN
aijbe-58	45	29	-	-	PUNCT
aijbe-58	45	30	squared	square	VERB
aijbe-58	45	31	0,500	0,500	NUM
aijbe-58	45	32	f	f	X
aijbe-58	45	33	-	-	PUNCT
aijbe-58	45	34	statistics	statistic	NOUN
aijbe-58	45	35	5,466	5,466	NUM
aijbe-58	45	36	prob(f	prob(f	NOUN
aijbe-58	45	37	-	-	PUNCT
aijbe-58	45	38	statistics	statistic	NOUN
aijbe-58	45	39	)	)	PUNCT
aijbe-58	45	40	0,000	0,000	NUM
aijbe-58	45	41	source	source	NOUN
aijbe-58	45	42	:	:	PUNCT
aijbe-58	45	43	data	datum	NOUN
aijbe-58	45	44	processed	process	VERB
aijbe-58	45	45	,	,	PUNCT
aijbe-58	45	46	(	(	PUNCT
aijbe-58	45	47	2022	2022	NUM
aijbe-58	45	48	)	)	PUNCT
aijbe-58	45	49	based	base	VERB
aijbe-58	45	50	on	on	ADP
aijbe-58	45	51	the	the	DET
aijbe-58	45	52	calculations	calculation	NOUN
aijbe-58	45	53	in	in	ADP
aijbe-58	45	54	table	table	NOUN
aijbe-58	45	55	3	3	NUM
aijbe-58	45	56	,	,	PUNCT
aijbe-58	45	57	it	it	PRON
aijbe-58	45	58	shows	show	VERB
aijbe-58	45	59	that	that	SCONJ
aijbe-58	45	60	this	this	DET
aijbe-58	45	61	research	research	NOUN
aijbe-58	45	62	model	model	NOUN
aijbe-58	45	63	has	have	VERB
aijbe-58	45	64	a	a	DET
aijbe-58	45	65	calculated	calculated	ADJ
aijbe-58	45	66	f	f	NOUN
aijbe-58	45	67	value	value	NOUN
aijbe-58	45	68	of	of	ADP
aijbe-58	45	69	5.466	5.466	NUM
aijbe-58	45	70	and	and	CCONJ
aijbe-58	45	71	a	a	DET
aijbe-58	45	72	probability	probability	NOUN
aijbe-58	45	73	value	value	NOUN
aijbe-58	45	74	that	that	PRON
aijbe-58	45	75	is	be	AUX
aijbe-58	45	76	smaller	small	ADJ
aijbe-58	45	77	than	than	ADP
aijbe-58	45	78	0.05	0.05	NUM
aijbe-58	45	79	,	,	PUNCT
aijbe-58	45	80	namely	namely	ADV
aijbe-58	45	81	0.000	0.000	NUM
aijbe-58	45	82	.	.	PUNCT
aijbe-58	46	1	so	so	ADV
aijbe-58	46	2	it	it	PRON
aijbe-58	46	3	can	can	AUX
aijbe-58	46	4	be	be	AUX
aijbe-58	46	5	concluded	conclude	VERB
aijbe-58	46	6	that	that	SCONJ
aijbe-58	46	7	the	the	DET
aijbe-58	46	8	csr	csr	NOUN
aijbe-58	46	9	cost	cost	NOUN
aijbe-58	46	10	allocation	allocation	NOUN
aijbe-58	46	11	variable	variable	NOUN
aijbe-58	46	12	,	,	PUNCT
aijbe-58	46	13	the	the	DET
aijbe-58	46	14	corporate	corporate	ADJ
aijbe-58	46	15	life	life	NOUN
aijbe-58	46	16	cycle	cycle	NOUN
aijbe-58	46	17	,	,	PUNCT
aijbe-58	46	18	and	and	CCONJ
aijbe-58	46	19	the	the	DET
aijbe-58	46	20	interaction	interaction	NOUN
aijbe-58	46	21	variable	variable	NOUN
aijbe-58	46	22	between	between	ADP
aijbe-58	46	23	the	the	DET
aijbe-58	46	24	csr	csr	NOUN
aijbe-58	46	25	cost	cost	NOUN
aijbe-58	46	26	allocation	allocation	NOUN
aijbe-58	46	27	and	and	CCONJ
aijbe-58	46	28	the	the	DET
aijbe-58	46	29	corporate	corporate	ADJ
aijbe-58	46	30	life	life	NOUN
aijbe-58	46	31	cycle	cycle	NOUN
aijbe-58	46	32	simultaneously	simultaneously	ADV
aijbe-58	46	33	are	be	AUX
aijbe-58	46	34	significant	significant	ADJ
aijbe-58	46	35	explanations	explanation	NOUN
aijbe-58	46	36	for	for	ADP
aijbe-58	46	37	the	the	DET
aijbe-58	46	38	dependent	dependent	ADJ
aijbe-58	46	39	variable	variable	NOUN
aijbe-58	46	40	,	,	PUNCT
aijbe-58	46	41	namely	namely	ADV
aijbe-58	46	42	market	market	NOUN
aijbe-58	46	43	performance	performance	NOUN
aijbe-58	46	44	.	.	PUNCT
aijbe-58	47	1	the	the	DET
aijbe-58	47	2	independent	independent	ADJ
aijbe-58	47	3	variable	variable	ADJ
aijbe-58	47	4	csr	csr	NOUN
aijbe-58	47	5	cost	cost	NOUN
aijbe-58	47	6	allocation	allocation	NOUN
aijbe-58	47	7	has	have	VERB
aijbe-58	47	8	a	a	DET
aijbe-58	47	9	coefficient	coefficient	NOUN
aijbe-58	47	10	value	value	NOUN
aijbe-58	47	11	of	of	ADP
aijbe-58	47	12	0.790	0.790	NUM
aijbe-58	47	13	with	with	ADP
aijbe-58	47	14	a	a	DET
aijbe-58	47	15	t	t	NOUN
aijbe-58	47	16	-	-	PUNCT
aijbe-58	47	17	count	count	NOUN
aijbe-58	47	18	of	of	ADP
aijbe-58	47	19	2.127	2.127	NUM
aijbe-58	47	20	which	which	PRON
aijbe-58	47	21	is	be	AUX
aijbe-58	47	22	greater	great	ADJ
aijbe-58	47	23	than	than	ADP
aijbe-58	47	24	the	the	DET
aijbe-58	47	25	t	t	NOUN
aijbe-58	47	26	-	-	PUNCT
aijbe-58	47	27	table	table	NOUN
aijbe-58	47	28	of	of	ADP
aijbe-58	47	29	1.663	1.663	NUM
aijbe-58	47	30	and	and	CCONJ
aijbe-58	47	31	a	a	DET
aijbe-58	47	32	probability	probability	NOUN
aijbe-58	47	33	value	value	NOUN
aijbe-58	47	34	of	of	ADP
aijbe-58	47	35	0.037	0.037	NUM
aijbe-58	47	36	<	<	X
aijbe-58	47	37	0.05	0.05	NUM
aijbe-58	47	38	.	.	PUNCT
aijbe-58	48	1	this	this	PRON
aijbe-58	48	2	means	mean	VERB
aijbe-58	48	3	that	that	SCONJ
aijbe-58	48	4	the	the	DET
aijbe-58	48	5	csr	csr	NOUN
aijbe-58	48	6	cost	cost	NOUN
aijbe-58	48	7	allocation	allocation	NOUN
aijbe-58	48	8	has	have	VERB
aijbe-58	48	9	a	a	DET
aijbe-58	48	10	significant	significant	ADJ
aijbe-58	48	11	positive	positive	ADJ
aijbe-58	48	12	effect	effect	NOUN
aijbe-58	48	13	on	on	ADP
aijbe-58	48	14	market	market	NOUN
aijbe-58	48	15	performance	performance	NOUN
aijbe-58	48	16	,	,	PUNCT
aijbe-58	48	17	which	which	PRON
aijbe-58	48	18	means	mean	VERB
aijbe-58	48	19	that	that	SCONJ
aijbe-58	48	20	an	an	DET
aijbe-58	48	21	increase	increase	NOUN
aijbe-58	48	22	in	in	ADP
aijbe-58	48	23	csr	csr	NOUN
aijbe-58	48	24	cost	cost	NOUN
aijbe-58	48	25	allocation	allocation	NOUN
aijbe-58	48	26	will	will	AUX
aijbe-58	48	27	improve	improve	VERB
aijbe-58	48	28	market	market	NOUN
aijbe-58	48	29	performance	performance	NOUN
aijbe-58	48	30	.	.	PUNCT
aijbe-58	49	1	the	the	DET
aijbe-58	49	2	results	result	NOUN
aijbe-58	49	3	of	of	ADP
aijbe-58	49	4	this	this	DET
aijbe-58	49	5	study	study	NOUN
aijbe-58	49	6	are	be	AUX
aijbe-58	49	7	in	in	ADP
aijbe-58	49	8	line	line	NOUN
aijbe-58	49	9	with	with	ADP
aijbe-58	49	10	research	research	NOUN
aijbe-58	49	11	conducted	conduct	VERB
aijbe-58	49	12	by	by	ADP
aijbe-58	49	13	mardiandari	mardiandari	PROPN
aijbe-58	49	14	and	and	CCONJ
aijbe-58	49	15	rustiyaningsih	rustiyaningsih	PROPN
aijbe-58	49	16	(	(	PUNCT
aijbe-58	49	17	2013	2013	NUM
aijbe-58	49	18	)	)	PUNCT
aijbe-58	49	19	;	;	PUNCT
aijbe-58	49	20	and	and	CCONJ
aijbe-58	49	21	yudharma	yudharma	NOUN
aijbe-58	49	22	et	et	PROPN
aijbe-58	49	23	al	al	PROPN
aijbe-58	49	24	.	.	PROPN
aijbe-58	49	25	,	,	PUNCT
aijbe-58	49	26	(	(	PUNCT
aijbe-58	49	27	2017	2017	NUM
aijbe-58	49	28	)	)	PUNCT
aijbe-58	49	29	.	.	PUNCT
aijbe-58	50	1	signaling	signal	VERB
aijbe-58	50	2	theory	theory	NOUN
aijbe-58	50	3	or	or	CCONJ
aijbe-58	50	4	signaling	signal	VERB
aijbe-58	50	5	theory	theory	NOUN
aijbe-58	50	6	was	be	AUX
aijbe-58	50	7	first	first	ADV
aijbe-58	50	8	put	put	VERB
aijbe-58	50	9	forward	forward	ADV
aijbe-58	50	10	by	by	ADP
aijbe-58	50	11	spence	spence	NOUN
aijbe-58	50	12	(	(	PUNCT
aijbe-58	50	13	1973	1973	NUM
aijbe-58	50	14	)	)	PUNCT
aijbe-58	50	15	which	which	PRON
aijbe-58	50	16	explained	explain	VERB
aijbe-58	50	17	that	that	SCONJ
aijbe-58	50	18	the	the	DET
aijbe-58	50	19	sender	sender	NOUN
aijbe-58	50	20	(	(	PUNCT
aijbe-58	50	21	owner	owner	NOUN
aijbe-58	50	22	of	of	ADP
aijbe-58	50	23	the	the	DET
aijbe-58	50	24	information	information	NOUN
aijbe-58	50	25	)	)	PUNCT
aijbe-58	50	26	gives	give	VERB
aijbe-58	50	27	a	a	DET
aijbe-58	50	28	signal	signal	NOUN
aijbe-58	50	29	or	or	CCONJ
aijbe-58	50	30	signal	signal	NOUN
aijbe-58	50	31	in	in	ADP
aijbe-58	50	32	the	the	DET
aijbe-58	50	33	form	form	NOUN
aijbe-58	50	34	of	of	ADP
aijbe-58	50	35	information	information	NOUN
aijbe-58	50	36	that	that	PRON
aijbe-58	50	37	reflects	reflect	VERB
aijbe-58	50	38	the	the	DET
aijbe-58	50	39	condition	condition	NOUN
aijbe-58	50	40	of	of	ADP
aijbe-58	50	41	a	a	DET
aijbe-58	50	42	company	company	NOUN
aijbe-58	50	43	that	that	PRON
aijbe-58	50	44	is	be	AUX
aijbe-58	50	45	beneficial	beneficial	ADJ
aijbe-58	50	46	to	to	ADP
aijbe-58	50	47	the	the	DET
aijbe-58	50	48	recipient	recipient	NOUN
aijbe-58	50	49	(	(	PUNCT
aijbe-58	50	50	investor	investor	NOUN
aijbe-58	50	51	)	)	PUNCT
aijbe-58	50	52	.	.	PUNCT
aijbe-58	51	1	according	accord	VERB
aijbe-58	51	2	to	to	ADP
aijbe-58	51	3	brigham	brigham	PROPN
aijbe-58	51	4	and	and	CCONJ
aijbe-58	51	5	houston	houston	PROPN
aijbe-58	51	6	(	(	PUNCT
aijbe-58	51	7	2011	2011	NUM
aijbe-58	51	8	)	)	PUNCT
aijbe-58	51	9	signal	signal	NOUN
aijbe-58	51	10	theory	theory	NOUN
aijbe-58	51	11	explains	explain	VERB
aijbe-58	51	12	management	management	NOUN
aijbe-58	51	13	's	's	PART
aijbe-58	51	14	perception	perception	NOUN
aijbe-58	51	15	of	of	ADP
aijbe-58	51	16	company	company	NOUN
aijbe-58	51	17	growth	growth	NOUN
aijbe-58	51	18	in	in	ADP
aijbe-58	51	19	the	the	DET
aijbe-58	51	20	future	future	NOUN
aijbe-58	51	21	,	,	PUNCT
aijbe-58	51	22	which	which	PRON
aijbe-58	51	23	will	will	AUX
aijbe-58	51	24	affect	affect	VERB
aijbe-58	51	25	the	the	DET
aijbe-58	51	26	response	response	NOUN
aijbe-58	51	27	of	of	ADP
aijbe-58	51	28	potential	potential	ADJ
aijbe-58	51	29	investors	investor	NOUN
aijbe-58	51	30	to	to	ADP
aijbe-58	51	31	the	the	DET
aijbe-58	51	32	company	company	NOUN
aijbe-58	51	33	.	.	PUNCT
aijbe-58	52	1	the	the	DET
aijbe-58	52	2	signal	signal	NOUN
aijbe-58	52	3	is	be	AUX
aijbe-58	52	4	in	in	ADP
aijbe-58	52	5	the	the	DET
aijbe-58	52	6	form	form	NOUN
aijbe-58	52	7	of	of	ADP
aijbe-58	52	8	information	information	NOUN
aijbe-58	52	9	that	that	PRON
aijbe-58	52	10	explains	explain	VERB
aijbe-58	52	11	management	management	NOUN
aijbe-58	52	12	's	's	PART
aijbe-58	52	13	efforts	effort	NOUN
aijbe-58	52	14	to	to	PART
aijbe-58	52	15	realize	realize	VERB
aijbe-58	52	16	the	the	DET
aijbe-58	52	17	owner	owner	NOUN
aijbe-58	52	18	's	's	PART
aijbe-58	52	19	wishes	wish	NOUN
aijbe-58	52	20	.	.	PUNCT
aijbe-58	53	1	this	this	DET
aijbe-58	53	2	information	information	NOUN
aijbe-58	53	3	is	be	AUX
aijbe-58	53	4	considered	consider	VERB
aijbe-58	53	5	as	as	ADP
aijbe-58	53	6	an	an	DET
aijbe-58	53	7	important	important	ADJ
aijbe-58	53	8	indicator	indicator	NOUN
aijbe-58	53	9	for	for	ADP
aijbe-58	53	10	investors	investor	NOUN
aijbe-58	53	11	and	and	CCONJ
aijbe-58	53	12	business	business	NOUN
aijbe-58	53	13	people	people	NOUN
aijbe-58	53	14	in	in	ADP
aijbe-58	53	15	making	make	VERB
aijbe-58	53	16	investment	investment	NOUN
aijbe-58	53	17	decisions	decision	NOUN
aijbe-58	53	18	.	.	PUNCT
aijbe-58	54	1	based	base	VERB
aijbe-58	54	2	on	on	ADP
aijbe-58	54	3	signaling	signal	VERB
aijbe-58	54	4	theory	theory	NOUN
aijbe-58	54	5	,	,	PUNCT
aijbe-58	54	6	csr	csr	NOUN
aijbe-58	54	7	disclosure	disclosure	NOUN
aijbe-58	54	8	contains	contain	VERB
aijbe-58	54	9	information	information	NOUN
aijbe-58	54	10	that	that	PRON
aijbe-58	54	11	makes	make	VERB
aijbe-58	54	12	it	it	PRON
aijbe-58	54	13	easy	easy	ADJ
aijbe-58	54	14	for	for	SCONJ
aijbe-58	54	15	investors	investor	NOUN
aijbe-58	54	16	to	to	PART
aijbe-58	54	17	make	make	VERB
aijbe-58	54	18	decisions	decision	NOUN
aijbe-58	54	19	and	and	CCONJ
aijbe-58	54	20	can	can	AUX
aijbe-58	54	21	provide	provide	VERB
aijbe-58	54	22	certainty	certainty	NOUN
aijbe-58	54	23	and	and	CCONJ
aijbe-58	54	24	security	security	NOUN
aijbe-58	54	25	for	for	SCONJ
aijbe-58	54	26	investors	investor	NOUN
aijbe-58	54	27	to	to	PART
aijbe-58	54	28	invest	invest	VERB
aijbe-58	54	29	in	in	ADP
aijbe-58	54	30	the	the	DET
aijbe-58	54	31	capital	capital	NOUN
aijbe-58	54	32	market	market	NOUN
aijbe-58	54	33	(	(	PUNCT
aijbe-58	54	34	dewi	dewi	PROPN
aijbe-58	54	35	et	et	PROPN
aijbe-58	54	36	al	al	PROPN
aijbe-58	54	37	.	.	PROPN
aijbe-58	54	38	,	,	PUNCT
aijbe-58	54	39	2014	2014	NUM
aijbe-58	54	40	)	)	PUNCT
aijbe-58	54	41	.	.	PUNCT
aijbe-58	55	1	companies	company	NOUN
aijbe-58	55	2	that	that	PRON
aijbe-58	55	3	disclose	disclose	VERB
aijbe-58	55	4	social	social	ADJ
aijbe-58	55	5	responsibility	responsibility	NOUN
aijbe-58	55	6	will	will	AUX
aijbe-58	55	7	be	be	AUX
aijbe-58	55	8	more	more	ADV
aijbe-58	55	9	attractive	attractive	ADJ
aijbe-58	55	10	to	to	ADP
aijbe-58	55	11	investors	investor	NOUN
aijbe-58	55	12	because	because	SCONJ
aijbe-58	55	13	these	these	DET
aijbe-58	55	14	companies	company	NOUN
aijbe-58	55	15	do	do	AUX
aijbe-58	55	16	not	not	PART
aijbe-58	55	17	only	only	ADV
aijbe-58	55	18	focus	focus	VERB
aijbe-58	55	19	on	on	ADP
aijbe-58	55	20	earning	earn	VERB
aijbe-58	55	21	profits	profit	NOUN
aijbe-58	55	22	,	,	PUNCT
aijbe-58	55	23	but	but	CCONJ
aijbe-58	55	24	also	also	ADV
aijbe-58	55	25	pay	pay	VERB
aijbe-58	55	26	attention	attention	NOUN
aijbe-58	55	27	to	to	ADP
aijbe-58	55	28	environmental	environmental	ADJ
aijbe-58	55	29	and	and	CCONJ
aijbe-58	55	30	social	social	ADJ
aijbe-58	55	31	issues	issue	NOUN
aijbe-58	55	32	(	(	PUNCT
aijbe-58	55	33	almilia	almilia	PROPN
aijbe-58	55	34	&	&	CCONJ
aijbe-58	55	35	wijayanto	wijayanto	NOUN
aijbe-58	55	36	,	,	PUNCT
aijbe-58	55	37	2007	2007	NUM
aijbe-58	55	38	)	)	PUNCT
aijbe-58	55	39	.	.	PUNCT
aijbe-58	56	1	companies	company	NOUN
aijbe-58	56	2	that	that	PRON
aijbe-58	56	3	carry	carry	VERB
aijbe-58	56	4	out	out	ADP
aijbe-58	56	5	csr	csr	NOUN
aijbe-58	56	6	activities	activity	NOUN
aijbe-58	56	7	also	also	ADV
aijbe-58	56	8	have	have	VERB
aijbe-58	56	9	a	a	DET
aijbe-58	56	10	good	good	ADJ
aijbe-58	56	11	image	image	NOUN
aijbe-58	56	12	in	in	ADP
aijbe-58	56	13	the	the	DET
aijbe-58	56	14	community	community	NOUN
aijbe-58	56	15	and	and	CCONJ
aijbe-58	56	16	can	can	AUX
aijbe-58	56	17	increase	increase	VERB
aijbe-58	56	18	trust	trust	NOUN
aijbe-58	56	19	so	so	SCONJ
aijbe-58	56	20	that	that	SCONJ
aijbe-58	56	21	people	people	NOUN
aijbe-58	56	22	are	be	AUX
aijbe-58	56	23	more	more	ADV
aijbe-58	56	24	loyal	loyal	ADJ
aijbe-58	56	25	to	to	ADP
aijbe-58	56	26	the	the	DET
aijbe-58	56	27	company	company	NOUN
aijbe-58	56	28	.	.	PUNCT
aijbe-58	57	1	csr	csr	NOUN
aijbe-58	57	2	activities	activity	NOUN
aijbe-58	57	3	can	can	AUX
aijbe-58	57	4	also	also	ADV
aijbe-58	57	5	have	have	VERB
aijbe-58	57	6	grace	grace	NOUN
aijbe-58	57	7	wayan	wayan	PROPN
aijbe-58	57	8	(	(	PUNCT
aijbe-58	57	9	2022	2022	NUM
aijbe-58	57	10	)	)	PUNCT
aijbe-58	57	11	29	29	NUM
aijbe-58	57	12	interdisciplinary	interdisciplinary	ADJ
aijbe-58	57	13	journal	journal	NOUN
aijbe-58	57	14	of	of	ADP
aijbe-58	57	15	educational	educational	ADJ
aijbe-58	57	16	practice	practice	NOUN
aijbe-58	58	1	|	|	ADV
aijbe-58	58	2	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-58	58	3	an	an	DET
aijbe-58	58	4	impact	impact	NOUN
aijbe-58	58	5	on	on	ADP
aijbe-58	58	6	employees	employee	NOUN
aijbe-58	58	7	,	,	PUNCT
aijbe-58	58	8	whereby	whereby	SCONJ
aijbe-58	58	9	spending	spend	VERB
aijbe-58	58	10	on	on	ADP
aijbe-58	58	11	welfare	welfare	NOUN
aijbe-58	58	12	will	will	AUX
aijbe-58	58	13	make	make	VERB
aijbe-58	58	14	employees	employee	NOUN
aijbe-58	58	15	more	more	ADV
aijbe-58	58	16	loyal	loyal	ADJ
aijbe-58	58	17	to	to	ADP
aijbe-58	58	18	the	the	DET
aijbe-58	58	19	company	company	NOUN
aijbe-58	58	20	so	so	SCONJ
aijbe-58	58	21	that	that	SCONJ
aijbe-58	58	22	employees	employee	NOUN
aijbe-58	58	23	will	will	AUX
aijbe-58	58	24	be	be	AUX
aijbe-58	58	25	more	more	ADV
aijbe-58	58	26	productive	productive	ADJ
aijbe-58	58	27	because	because	SCONJ
aijbe-58	58	28	they	they	PRON
aijbe-58	58	29	feel	feel	VERB
aijbe-58	58	30	cared	care	VERB
aijbe-58	58	31	for	for	ADP
aijbe-58	58	32	by	by	ADP
aijbe-58	58	33	the	the	DET
aijbe-58	58	34	company	company	NOUN
aijbe-58	58	35	and	and	CCONJ
aijbe-58	58	36	increased	increase	VERB
aijbe-58	58	37	company	company	NOUN
aijbe-58	58	38	productivity	productivity	NOUN
aijbe-58	58	39	will	will	AUX
aijbe-58	58	40	cause	cause	VERB
aijbe-58	58	41	sales	sale	NOUN
aijbe-58	58	42	of	of	ADP
aijbe-58	58	43	the	the	DET
aijbe-58	58	44	company	company	NOUN
aijbe-58	58	45	's	's	PART
aijbe-58	58	46	products	product	NOUN
aijbe-58	58	47	to	to	PART
aijbe-58	58	48	increase	increase	VERB
aijbe-58	58	49	and	and	CCONJ
aijbe-58	58	50	will	will	AUX
aijbe-58	58	51	affect	affect	VERB
aijbe-58	58	52	profits	profit	NOUN
aijbe-58	58	53	(	(	PUNCT
aijbe-58	58	54	yudharma	yudharma	PROPN
aijbe-58	58	55	,	,	PUNCT
aijbe-58	58	56	et	et	PROPN
aijbe-58	58	57	al	al	PROPN
aijbe-58	58	58	.	.	PROPN
aijbe-58	58	59	,	,	PUNCT
aijbe-58	58	60	2016	2016	NUM
aijbe-58	58	61	)	)	PUNCT
aijbe-58	58	62	and	and	CCONJ
aijbe-58	58	63	its	its	PRON
aijbe-58	58	64	market	market	NOUN
aijbe-58	58	65	performance	performance	NOUN
aijbe-58	58	66	.	.	PUNCT
aijbe-58	59	1	the	the	DET
aijbe-58	59	2	results	result	NOUN
aijbe-58	59	3	of	of	ADP
aijbe-58	59	4	this	this	DET
aijbe-58	59	5	study	study	NOUN
aijbe-58	59	6	indicate	indicate	VERB
aijbe-58	59	7	that	that	SCONJ
aijbe-58	59	8	the	the	DET
aijbe-58	59	9	interaction	interaction	NOUN
aijbe-58	59	10	variable	variable	ADJ
aijbe-58	59	11	csr	csr	NOUN
aijbe-58	59	12	cost	cost	NOUN
aijbe-58	59	13	allocation	allocation	NOUN
aijbe-58	59	14	and	and	CCONJ
aijbe-58	59	15	corporate	corporate	ADJ
aijbe-58	59	16	life	life	NOUN
aijbe-58	59	17	cycle	cycle	NOUN
aijbe-58	59	18	has	have	VERB
aijbe-58	59	19	a	a	DET
aijbe-58	59	20	coefficient	coefficient	NOUN
aijbe-58	59	21	of	of	ADP
aijbe-58	59	22	-21.053	-21.053	VERB
aijbe-58	59	23	with	with	ADP
aijbe-58	59	24	a	a	DET
aijbe-58	59	25	t	t	NOUN
aijbe-58	59	26	-	-	PUNCT
aijbe-58	59	27	count	count	NOUN
aijbe-58	59	28	of	of	ADP
aijbe-58	59	29	-0.992	-0.992	PUNCT
aijbe-58	59	30	which	which	PRON
aijbe-58	59	31	is	be	AUX
aijbe-58	59	32	smaller	small	ADJ
aijbe-58	59	33	than	than	ADP
aijbe-58	59	34	the	the	DET
aijbe-58	59	35	t	t	NOUN
aijbe-58	59	36	-	-	PUNCT
aijbe-58	59	37	table	table	NOUN
aijbe-58	59	38	of	of	ADP
aijbe-58	59	39	1.663	1.663	NUM
aijbe-58	59	40	and	and	CCONJ
aijbe-58	59	41	a	a	DET
aijbe-58	59	42	probability	probability	NOUN
aijbe-58	59	43	value	value	NOUN
aijbe-58	59	44	of	of	ADP
aijbe-58	59	45	0.325	0.325	NUM
aijbe-58	59	46	>	>	X
aijbe-58	59	47	0.05	0.05	NUM
aijbe-58	59	48	.	.	PUNCT
aijbe-58	60	1	these	these	DET
aijbe-58	60	2	results	result	NOUN
aijbe-58	60	3	indicate	indicate	VERB
aijbe-58	60	4	that	that	SCONJ
aijbe-58	60	5	the	the	DET
aijbe-58	60	6	corporate	corporate	ADJ
aijbe-58	60	7	life	life	NOUN
aijbe-58	60	8	cycle	cycle	NOUN
aijbe-58	60	9	variable	variable	NOUN
aijbe-58	60	10	can	can	AUX
aijbe-58	60	11	not	not	PART
aijbe-58	60	12	moderate	moderate	VERB
aijbe-58	60	13	the	the	DET
aijbe-58	60	14	effect	effect	NOUN
aijbe-58	60	15	of	of	ADP
aijbe-58	60	16	csr	csr	NOUN
aijbe-58	60	17	cost	cost	NOUN
aijbe-58	60	18	allocation	allocation	NOUN
aijbe-58	60	19	on	on	ADP
aijbe-58	60	20	market	market	NOUN
aijbe-58	60	21	performance	performance	NOUN
aijbe-58	60	22	.	.	PUNCT
aijbe-58	61	1	the	the	DET
aijbe-58	61	2	company	company	NOUN
aijbe-58	61	3	life	life	NOUN
aijbe-58	61	4	cycle	cycle	NOUN
aijbe-58	61	5	or	or	CCONJ
aijbe-58	61	6	corporate	corporate	ADJ
aijbe-58	61	7	life	life	NOUN
aijbe-58	61	8	cycle	cycle	NOUN
aijbe-58	61	9	is	be	AUX
aijbe-58	61	10	a	a	DET
aijbe-58	61	11	process	process	NOUN
aijbe-58	61	12	of	of	ADP
aijbe-58	61	13	company	company	NOUN
aijbe-58	61	14	development	development	NOUN
aijbe-58	61	15	through	through	ADP
aijbe-58	61	16	several	several	ADJ
aijbe-58	61	17	linear	linear	ADJ
aijbe-58	61	18	and	and	CCONJ
aijbe-58	61	19	sequential	sequential	ADJ
aijbe-58	61	20	stages	stage	NOUN
aijbe-58	61	21	(	(	PUNCT
aijbe-58	61	22	bhaird	bhaird	NOUN
aijbe-58	61	23	,	,	PUNCT
aijbe-58	61	24	2010	2010	NUM
aijbe-58	61	25	)	)	PUNCT
aijbe-58	61	26	.	.	PUNCT
aijbe-58	62	1	a	a	DET
aijbe-58	62	2	company	company	NOUN
aijbe-58	62	3	has	have	VERB
aijbe-58	62	4	four	four	NUM
aijbe-58	62	5	cycle	cycle	NOUN
aijbe-58	62	6	stages	stage	NOUN
aijbe-58	62	7	,	,	PUNCT
aijbe-58	62	8	namely	namely	ADV
aijbe-58	62	9	start	start	VERB
aijbe-58	62	10	-	-	PUNCT
aijbe-58	62	11	up	up	NOUN
aijbe-58	62	12	,	,	PUNCT
aijbe-58	62	13	growth	growth	NOUN
aijbe-58	62	14	,	,	PUNCT
aijbe-58	62	15	maturity	maturity	NOUN
aijbe-58	62	16	,	,	PUNCT
aijbe-58	62	17	and	and	CCONJ
aijbe-58	62	18	decline	decline	NOUN
aijbe-58	62	19	.	.	PUNCT
aijbe-58	63	1	the	the	DET
aijbe-58	63	2	corporate	corporate	ADJ
aijbe-58	63	3	life	life	NOUN
aijbe-58	63	4	cycle	cycle	NOUN
aijbe-58	63	5	is	be	AUX
aijbe-58	63	6	unable	unable	ADJ
aijbe-58	63	7	to	to	PART
aijbe-58	63	8	moderate	moderate	VERB
aijbe-58	63	9	the	the	DET
aijbe-58	63	10	effect	effect	NOUN
aijbe-58	63	11	of	of	ADP
aijbe-58	63	12	csr	csr	NOUN
aijbe-58	63	13	fund	fund	NOUN
aijbe-58	63	14	allocation	allocation	NOUN
aijbe-58	63	15	on	on	ADP
aijbe-58	63	16	market	market	NOUN
aijbe-58	63	17	performance	performance	NOUN
aijbe-58	63	18	.	.	PUNCT
aijbe-58	64	1	it	it	PRON
aijbe-58	64	2	is	be	AUX
aijbe-58	64	3	possible	possible	ADJ
aijbe-58	64	4	that	that	SCONJ
aijbe-58	64	5	csr	csr	NOUN
aijbe-58	64	6	activities	activity	NOUN
aijbe-58	64	7	can	can	AUX
aijbe-58	64	8	provide	provide	VERB
aijbe-58	64	9	direction	direction	NOUN
aijbe-58	64	10	for	for	ADP
aijbe-58	64	11	companies	company	NOUN
aijbe-58	64	12	in	in	ADP
aijbe-58	64	13	using	use	VERB
aijbe-58	64	14	company	company	NOUN
aijbe-58	64	15	resources	resource	NOUN
aijbe-58	64	16	to	to	PART
aijbe-58	64	17	meet	meet	VERB
aijbe-58	64	18	stakeholder	stakeholder	NOUN
aijbe-58	64	19	needs	need	NOUN
aijbe-58	64	20	.	.	PUNCT
aijbe-58	65	1	csr	csr	PROPN
aijbe-58	65	2	also	also	ADV
aijbe-58	65	3	does	do	AUX
aijbe-58	65	4	not	not	PART
aijbe-58	65	5	only	only	ADV
aijbe-58	65	6	focus	focus	VERB
aijbe-58	65	7	on	on	ADP
aijbe-58	65	8	maximizing	maximize	VERB
aijbe-58	65	9	shareholder	shareholder	NOUN
aijbe-58	65	10	value	value	NOUN
aijbe-58	65	11	,	,	PUNCT
aijbe-58	65	12	but	but	CCONJ
aijbe-58	65	13	can	can	AUX
aijbe-58	65	14	balance	balance	VERB
aijbe-58	65	15	the	the	DET
aijbe-58	65	16	interests	interest	NOUN
aijbe-58	65	17	of	of	ADP
aijbe-58	65	18	all	all	DET
aijbe-58	65	19	different	different	ADJ
aijbe-58	65	20	stakeholders	stakeholder	NOUN
aijbe-58	65	21	.	.	PUNCT
aijbe-58	66	1	companies	company	NOUN
aijbe-58	66	2	that	that	PRON
aijbe-58	66	3	carry	carry	VERB
aijbe-58	66	4	out	out	ADP
aijbe-58	66	5	csr	csr	NOUN
aijbe-58	66	6	activities	activity	NOUN
aijbe-58	66	7	are	be	AUX
aijbe-58	66	8	considered	consider	VERB
aijbe-58	66	9	to	to	PART
aijbe-58	66	10	have	have	VERB
aijbe-58	66	11	a	a	DET
aijbe-58	66	12	responsibility	responsibility	NOUN
aijbe-58	66	13	towards	towards	ADP
aijbe-58	66	14	the	the	DET
aijbe-58	66	15	surrounding	surround	VERB
aijbe-58	66	16	environment	environment	NOUN
aijbe-58	66	17	and	and	CCONJ
aijbe-58	66	18	have	have	VERB
aijbe-58	66	19	a	a	DET
aijbe-58	66	20	good	good	ADJ
aijbe-58	66	21	image	image	NOUN
aijbe-58	66	22	and	and	CCONJ
aijbe-58	66	23	reputation	reputation	NOUN
aijbe-58	66	24	in	in	ADP
aijbe-58	66	25	the	the	DET
aijbe-58	66	26	community	community	NOUN
aijbe-58	66	27	.	.	PUNCT
aijbe-58	67	1	this	this	PRON
aijbe-58	67	2	can	can	AUX
aijbe-58	67	3	provide	provide	VERB
aijbe-58	67	4	protection	protection	NOUN
aijbe-58	67	5	for	for	ADP
aijbe-58	67	6	the	the	DET
aijbe-58	67	7	company	company	NOUN
aijbe-58	67	8	when	when	SCONJ
aijbe-58	67	9	the	the	DET
aijbe-58	67	10	company	company	NOUN
aijbe-58	67	11	has	have	VERB
aijbe-58	67	12	poor	poor	ADJ
aijbe-58	67	13	performance	performance	NOUN
aijbe-58	67	14	and	and	CCONJ
aijbe-58	67	15	reduce	reduce	VERB
aijbe-58	67	16	the	the	DET
aijbe-58	67	17	negative	negative	ADJ
aijbe-58	67	18	assessment	assessment	NOUN
aijbe-58	67	19	of	of	ADP
aijbe-58	67	20	shareholders	shareholder	NOUN
aijbe-58	67	21	.	.	PUNCT
aijbe-58	68	1	based	base	VERB
aijbe-58	68	2	on	on	ADP
aijbe-58	68	3	this	this	PRON
aijbe-58	68	4	,	,	PUNCT
aijbe-58	68	5	csr	csr	NOUN
aijbe-58	68	6	activities	activity	NOUN
aijbe-58	68	7	need	need	VERB
aijbe-58	68	8	to	to	PART
aijbe-58	68	9	be	be	AUX
aijbe-58	68	10	carried	carry	VERB
aijbe-58	68	11	out	out	ADP
aijbe-58	68	12	by	by	ADP
aijbe-58	68	13	companies	company	NOUN
aijbe-58	68	14	throughout	throughout	ADP
aijbe-58	68	15	the	the	DET
aijbe-58	68	16	company	company	NOUN
aijbe-58	68	17	's	's	PART
aijbe-58	68	18	life	life	NOUN
aijbe-58	68	19	cycle	cycle	NOUN
aijbe-58	68	20	,	,	PUNCT
aijbe-58	68	21	so	so	SCONJ
aijbe-58	68	22	that	that	SCONJ
aijbe-58	68	23	it	it	PRON
aijbe-58	68	24	can	can	AUX
aijbe-58	68	25	be	be	AUX
aijbe-58	68	26	said	say	VERB
aijbe-58	68	27	that	that	SCONJ
aijbe-58	68	28	the	the	DET
aijbe-58	68	29	company	company	NOUN
aijbe-58	68	30	's	's	PART
aijbe-58	68	31	life	life	NOUN
aijbe-58	68	32	cycle	cycle	NOUN
aijbe-58	68	33	does	do	AUX
aijbe-58	68	34	not	not	PART
aijbe-58	68	35	moderate	moderate	VERB
aijbe-58	68	36	the	the	DET
aijbe-58	68	37	effect	effect	NOUN
aijbe-58	68	38	of	of	ADP
aijbe-58	68	39	csr	csr	NOUN
aijbe-58	68	40	fund	fund	NOUN
aijbe-58	68	41	allocation	allocation	NOUN
aijbe-58	68	42	on	on	ADP
aijbe-58	68	43	market	market	NOUN
aijbe-58	68	44	performance	performance	NOUN
aijbe-58	68	45	.	.	PUNCT
aijbe-58	69	1	the	the	DET
aijbe-58	69	2	direction	direction	NOUN
aijbe-58	69	3	of	of	ADP
aijbe-58	69	4	negative	negative	ADJ
aijbe-58	69	5	results	result	NOUN
aijbe-58	69	6	indicates	indicate	VERB
aijbe-58	69	7	that	that	SCONJ
aijbe-58	69	8	the	the	DET
aijbe-58	69	9	corporate	corporate	ADJ
aijbe-58	69	10	life	life	NOUN
aijbe-58	69	11	cycle	cycle	NOUN
aijbe-58	69	12	does	do	AUX
aijbe-58	69	13	not	not	PART
aijbe-58	69	14	significantly	significantly	ADV
aijbe-58	69	15	weaken	weaken	VERB
aijbe-58	69	16	the	the	DET
aijbe-58	69	17	effect	effect	NOUN
aijbe-58	69	18	of	of	ADP
aijbe-58	69	19	csr	csr	NOUN
aijbe-58	69	20	fund	fund	NOUN
aijbe-58	69	21	allocation	allocation	NOUN
aijbe-58	69	22	on	on	ADP
aijbe-58	69	23	market	market	NOUN
aijbe-58	69	24	performance	performance	NOUN
aijbe-58	69	25	.	.	PUNCT
aijbe-58	70	1	these	these	DET
aijbe-58	70	2	results	result	NOUN
aijbe-58	70	3	contradict	contradict	VERB
aijbe-58	70	4	the	the	DET
aijbe-58	70	5	slack	slack	NOUN
aijbe-58	70	6	resource	resource	NOUN
aijbe-58	70	7	theory	theory	NOUN
aijbe-58	70	8	which	which	PRON
aijbe-58	70	9	states	state	VERB
aijbe-58	70	10	that	that	SCONJ
aijbe-58	70	11	companies	company	NOUN
aijbe-58	70	12	will	will	AUX
aijbe-58	70	13	only	only	ADV
aijbe-58	70	14	use	use	VERB
aijbe-58	70	15	funds	fund	NOUN
aijbe-58	70	16	for	for	ADP
aijbe-58	70	17	sustainable	sustainable	ADJ
aijbe-58	70	18	activities	activity	NOUN
aijbe-58	70	19	when	when	SCONJ
aijbe-58	70	20	they	they	PRON
aijbe-58	70	21	have	have	VERB
aijbe-58	70	22	good	good	ADJ
aijbe-58	70	23	financial	financial	ADJ
aijbe-58	70	24	conditions	condition	NOUN
aijbe-58	70	25	(	(	PUNCT
aijbe-58	70	26	waddock	waddock	NOUN
aijbe-58	70	27	&	&	CCONJ
aijbe-58	70	28	graves	grave	NOUN
aijbe-58	70	29	,	,	PUNCT
aijbe-58	70	30	1997	1997	NUM
aijbe-58	70	31	)	)	PUNCT
aijbe-58	70	32	.	.	PUNCT
aijbe-58	71	1	conclusion	conclusion	NOUN
aijbe-58	71	2	this	this	DET
aijbe-58	71	3	study	study	NOUN
aijbe-58	71	4	aims	aim	VERB
aijbe-58	71	5	to	to	PART
aijbe-58	71	6	obtain	obtain	VERB
aijbe-58	71	7	empirical	empirical	ADJ
aijbe-58	71	8	evidence	evidence	NOUN
aijbe-58	71	9	regarding	regard	VERB
aijbe-58	71	10	the	the	DET
aijbe-58	71	11	effect	effect	NOUN
aijbe-58	71	12	of	of	ADP
aijbe-58	71	13	csr	csr	NOUN
aijbe-58	71	14	cost	cost	NOUN
aijbe-58	71	15	allocation	allocation	NOUN
aijbe-58	71	16	on	on	ADP
aijbe-58	71	17	market	market	NOUN
aijbe-58	71	18	performance	performance	NOUN
aijbe-58	71	19	which	which	PRON
aijbe-58	71	20	is	be	AUX
aijbe-58	71	21	moderated	moderate	VERB
aijbe-58	71	22	by	by	ADP
aijbe-58	71	23	the	the	DET
aijbe-58	71	24	corporate	corporate	ADJ
aijbe-58	71	25	life	life	NOUN
aijbe-58	71	26	cycle	cycle	NOUN
aijbe-58	71	27	.	.	PUNCT
aijbe-58	72	1	based	base	VERB
aijbe-58	72	2	on	on	ADP
aijbe-58	72	3	the	the	DET
aijbe-58	72	4	results	result	NOUN
aijbe-58	72	5	of	of	ADP
aijbe-58	72	6	empirical	empirical	ADJ
aijbe-58	72	7	testing	testing	NOUN
aijbe-58	72	8	and	and	CCONJ
aijbe-58	72	9	discussion	discussion	NOUN
aijbe-58	72	10	,	,	PUNCT
aijbe-58	72	11	several	several	ADJ
aijbe-58	72	12	conclusions	conclusion	NOUN
aijbe-58	72	13	are	be	AUX
aijbe-58	72	14	obtained	obtain	VERB
aijbe-58	72	15	,	,	PUNCT
aijbe-58	72	16	namely	namely	ADV
aijbe-58	72	17	the	the	DET
aijbe-58	72	18	allocation	allocation	NOUN
aijbe-58	72	19	of	of	ADP
aijbe-58	72	20	csr	csr	NOUN
aijbe-58	72	21	costs	cost	NOUN
aijbe-58	72	22	has	have	VERB
aijbe-58	72	23	a	a	DET
aijbe-58	72	24	positive	positive	ADJ
aijbe-58	72	25	effect	effect	NOUN
aijbe-58	72	26	on	on	ADP
aijbe-58	72	27	market	market	NOUN
aijbe-58	72	28	performance	performance	NOUN
aijbe-58	72	29	.	.	PUNCT
aijbe-58	73	1	this	this	PRON
aijbe-58	73	2	shows	show	VERB
aijbe-58	73	3	that	that	SCONJ
aijbe-58	73	4	the	the	PRON
aijbe-58	73	5	higher	high	ADJ
aijbe-58	73	6	the	the	DET
aijbe-58	73	7	cost	cost	NOUN
aijbe-58	73	8	of	of	ADP
aijbe-58	73	9	csr	csr	NOUN
aijbe-58	73	10	owned	own	VERB
aijbe-58	73	11	by	by	ADP
aijbe-58	73	12	a	a	DET
aijbe-58	73	13	company	company	NOUN
aijbe-58	73	14	,	,	PUNCT
aijbe-58	73	15	the	the	PRON
aijbe-58	73	16	higher	high	ADJ
aijbe-58	73	17	its	its	PRON
aijbe-58	73	18	market	market	NOUN
aijbe-58	73	19	performance	performance	NOUN
aijbe-58	73	20	.	.	PUNCT
aijbe-58	74	1	meanwhile	meanwhile	ADV
aijbe-58	74	2	,	,	PUNCT
aijbe-58	74	3	the	the	DET
aijbe-58	74	4	corporate	corporate	ADJ
aijbe-58	74	5	life	life	NOUN
aijbe-58	74	6	cycle	cycle	NOUN
aijbe-58	74	7	does	do	AUX
aijbe-58	74	8	not	not	PART
aijbe-58	74	9	moderate	moderate	VERB
aijbe-58	74	10	the	the	DET
aijbe-58	74	11	effect	effect	NOUN
aijbe-58	74	12	of	of	ADP
aijbe-58	74	13	csr	csr	NOUN
aijbe-58	74	14	cost	cost	NOUN
aijbe-58	74	15	allocation	allocation	NOUN
aijbe-58	74	16	on	on	ADP
aijbe-58	74	17	market	market	NOUN
aijbe-58	74	18	performance	performance	NOUN
aijbe-58	74	19	.	.	PUNCT
aijbe-58	75	1	the	the	DET
aijbe-58	75	2	results	result	NOUN
aijbe-58	75	3	of	of	ADP
aijbe-58	75	4	this	this	DET
aijbe-58	75	5	study	study	NOUN
aijbe-58	75	6	are	be	AUX
aijbe-58	75	7	expected	expect	VERB
aijbe-58	75	8	to	to	PART
aijbe-58	75	9	be	be	AUX
aijbe-58	75	10	able	able	ADJ
aijbe-58	75	11	to	to	PART
aijbe-58	75	12	provide	provide	VERB
aijbe-58	75	13	empirical	empirical	ADJ
aijbe-58	75	14	evidence	evidence	NOUN
aijbe-58	75	15	regarding	regard	VERB
aijbe-58	75	16	signaling	signal	VERB
aijbe-58	75	17	theory	theory	NOUN
aijbe-58	75	18	.	.	PUNCT
aijbe-58	76	1	the	the	DET
aijbe-58	76	2	results	result	NOUN
aijbe-58	76	3	of	of	ADP
aijbe-58	76	4	this	this	DET
aijbe-58	76	5	study	study	NOUN
aijbe-58	76	6	indicate	indicate	VERB
aijbe-58	76	7	that	that	SCONJ
aijbe-58	76	8	the	the	DET
aijbe-58	76	9	allocation	allocation	NOUN
aijbe-58	76	10	of	of	ADP
aijbe-58	76	11	csr	csr	NOUN
aijbe-58	76	12	funds	fund	NOUN
aijbe-58	76	13	can	can	AUX
aijbe-58	76	14	increase	increase	VERB
aijbe-58	76	15	market	market	NOUN
aijbe-58	76	16	performance	performance	NOUN
aijbe-58	76	17	while	while	SCONJ
aijbe-58	76	18	the	the	DET
aijbe-58	76	19	corporate	corporate	ADJ
aijbe-58	76	20	life	life	NOUN
aijbe-58	76	21	cycle	cycle	NOUN
aijbe-58	76	22	is	be	AUX
aijbe-58	76	23	not	not	PART
aijbe-58	76	24	a	a	DET
aijbe-58	76	25	moderating	moderate	VERB
aijbe-58	76	26	variable	variable	NOUN
aijbe-58	76	27	because	because	SCONJ
aijbe-58	76	28	it	it	PRON
aijbe-58	76	29	can	can	AUX
aijbe-58	76	30	not	not	PART
aijbe-58	76	31	significantly	significantly	ADV
aijbe-58	76	32	strengthen	strengthen	VERB
aijbe-58	76	33	the	the	DET
aijbe-58	76	34	effect	effect	NOUN
aijbe-58	76	35	of	of	ADP
aijbe-58	76	36	csr	csr	NOUN
aijbe-58	76	37	fund	fund	NOUN
aijbe-58	76	38	allocation	allocation	NOUN
aijbe-58	76	39	on	on	ADP
aijbe-58	76	40	market	market	NOUN
aijbe-58	76	41	performance	performance	NOUN
aijbe-58	76	42	.	.	PUNCT
aijbe-58	77	1	companies	company	NOUN
aijbe-58	77	2	that	that	PRON
aijbe-58	77	3	carry	carry	VERB
aijbe-58	77	4	out	out	ADP
aijbe-58	77	5	csr	csr	NOUN
aijbe-58	77	6	activities	activity	NOUN
aijbe-58	77	7	can	can	AUX
aijbe-58	77	8	also	also	ADV
aijbe-58	77	9	reduce	reduce	VERB
aijbe-58	77	10	negative	negative	ADJ
aijbe-58	77	11	ratings	rating	NOUN
aijbe-58	77	12	from	from	ADP
aijbe-58	77	13	investors	investor	NOUN
aijbe-58	77	14	when	when	SCONJ
aijbe-58	77	15	the	the	DET
aijbe-58	77	16	company	company	NOUN
aijbe-58	77	17	has	have	VERB
aijbe-58	77	18	poor	poor	ADJ
aijbe-58	77	19	performance	performance	NOUN
aijbe-58	77	20	.	.	PUNCT
aijbe-58	78	1	therefore	therefore	ADV
aijbe-58	78	2	,	,	PUNCT
aijbe-58	78	3	companies	company	NOUN
aijbe-58	78	4	must	must	AUX
aijbe-58	78	5	pay	pay	VERB
aijbe-58	78	6	attention	attention	NOUN
aijbe-58	78	7	to	to	ADP
aijbe-58	78	8	the	the	DET
aijbe-58	78	9	allocation	allocation	NOUN
aijbe-58	78	10	of	of	ADP
aijbe-58	78	11	csr	csr	NOUN
aijbe-58	78	12	funds	fund	NOUN
aijbe-58	78	13	and	and	CCONJ
aijbe-58	78	14	disclose	disclose	VERB
aijbe-58	78	15	csr	csr	NOUN
aijbe-58	78	16	activities	activity	NOUN
aijbe-58	78	17	carried	carry	VERB
aijbe-58	78	18	out	out	ADP
aijbe-58	78	19	in	in	ADP
aijbe-58	78	20	order	order	NOUN
aijbe-58	78	21	to	to	PART
aijbe-58	78	22	provide	provide	VERB
aijbe-58	78	23	a	a	DET
aijbe-58	78	24	positive	positive	ADJ
aijbe-58	78	25	signal	signal	NOUN
aijbe-58	78	26	to	to	ADP
aijbe-58	78	27	investors	investor	NOUN
aijbe-58	78	28	.	.	PUNCT
aijbe-58	79	1	references	reference	NOUN
aijbe-58	79	2	aggerholm	aggerholm	NOUN
aijbe-58	79	3	,	,	PUNCT
aijbe-58	79	4	h.	h.	PROPN
aijbe-58	79	5	k.	k.	PROPN
aijbe-58	79	6	,	,	PUNCT
aijbe-58	79	7	&	&	CCONJ
aijbe-58	79	8	trapp	trapp	PROPN
aijbe-58	79	9	,	,	PUNCT
aijbe-58	79	10	n.	n.	PROPN
aijbe-58	79	11	l.	l.	PROPN
aijbe-58	79	12	(	(	PUNCT
aijbe-58	79	13	2014	2014	NUM
aijbe-58	79	14	)	)	PUNCT
aijbe-58	79	15	.	.	PUNCT
aijbe-58	80	1	three	three	NUM
aijbe-58	80	2	tiers	tier	NOUN
aijbe-58	80	3	of	of	ADP
aijbe-58	80	4	csr	csr	NOUN
aijbe-58	80	5	:	:	PUNCT
aijbe-58	80	6	an	an	DET
aijbe-58	80	7	instructive	instructive	ADJ
aijbe-58	80	8	means	mean	NOUN
aijbe-58	80	9	of	of	ADP
aijbe-58	80	10	understanding	understanding	NOUN
aijbe-58	80	11	and	and	CCONJ
aijbe-58	80	12	guiding	guide	VERB
aijbe-58	80	13	contemporary	contemporary	ADJ
aijbe-58	80	14	company	company	NOUN
aijbe-58	80	15	approaches	approach	NOUN
aijbe-58	80	16	to	to	ADP
aijbe-58	80	17	csr	csr	PROPN
aijbe-58	80	18	?	?	PROPN
aijbe-58	80	19	business	business	NOUN
aijbe-58	80	20	ethics	ethic	NOUN
aijbe-58	80	21	:	:	PUNCT
aijbe-58	80	22	a	a	DET
aijbe-58	80	23	european	european	PROPN
aijbe-58	80	24	review	review	NOUN
aijbe-58	80	25	,	,	PUNCT
aijbe-58	80	26	23(3	23(3	NUM
aijbe-58	80	27	)	)	PUNCT
aijbe-58	80	28	,	,	PUNCT
aijbe-58	80	29	235–247	235–247	NUM
aijbe-58	80	30	.	.	PUNCT
aijbe-58	80	31	almilia	almilia	PROPN
aijbe-58	80	32	,	,	PUNCT
aijbe-58	80	33	l.	l.	PROPN
aijbe-58	80	34	s.	s.	PROPN
aijbe-58	80	35	,	,	PUNCT
aijbe-58	80	36	&	&	CCONJ
aijbe-58	80	37	wijayanto	wijayanto	PROPN
aijbe-58	80	38	,	,	PUNCT
aijbe-58	80	39	d.	d.	PROPN
aijbe-58	80	40	(	(	PUNCT
aijbe-58	80	41	2007	2007	NUM
aijbe-58	80	42	)	)	PUNCT
aijbe-58	80	43	.	.	PUNCT
aijbe-58	81	1	pengaruh	pengaruh	NOUN
aijbe-58	81	2	environmental	environmental	ADJ
aijbe-58	81	3	performance	performance	NOUN
aijbe-58	81	4	dan	dan	PROPN
aijbe-58	81	5	environmental	environmental	PROPN
aijbe-58	81	6	disclosure	disclosure	PROPN
aijbe-58	81	7	terhadap	terhadap	PROPN
aijbe-58	81	8	economic	economic	ADJ
aijbe-58	81	9	performance	performance	NOUN
aijbe-58	81	10	.	.	PUNCT
aijbe-58	82	1	proceedings	proceeding	NOUN
aijbe-58	82	2	the	the	DET
aijbe-58	82	3	1st	1st	ADJ
aijbe-58	82	4	accounting	accounting	NOUN
aijbe-58	82	5	conference	conference	NOUN
aijbe-58	82	6	.	.	PUNCT
aijbe-58	83	1	bhaird	bhaird	PROPN
aijbe-58	83	2	,	,	PUNCT
aijbe-58	83	3	c.	c.	PROPN
aijbe-58	83	4	m.	m.	PROPN
aijbe-58	84	1	an	an	PROPN
aijbe-58	84	2	.	.	PUNCT
aijbe-58	84	3	(	(	PUNCT
aijbe-58	84	4	2010	2010	NUM
aijbe-58	84	5	)	)	PUNCT
aijbe-58	84	6	.	.	PUNCT
aijbe-58	85	1	resourcing	resource	VERB
aijbe-58	85	2	small	small	ADJ
aijbe-58	85	3	and	and	CCONJ
aijbe-58	85	4	medium	medium	ADJ
aijbe-58	85	5	sized	sized	ADJ
aijbe-58	85	6	enterprises	enterprise	NOUN
aijbe-58	85	7	:	:	PUNCT
aijbe-58	85	8	a	a	DET
aijbe-58	85	9	financial	financial	ADJ
aijbe-58	85	10	growth	growth	NOUN
aijbe-58	85	11	life	life	NOUN
aijbe-58	85	12	cycle	cycle	NOUN
aijbe-58	85	13	approach	approach	NOUN
aijbe-58	85	14	.	.	PUNCT
aijbe-58	86	1	in	in	ADP
aijbe-58	86	2	icclab.nl	icclab.nl	NUM
aijbe-58	86	3	.	.	PUNCT
aijbe-58	86	4	springer	springer	NOUN
aijbe-58	86	5	.	.	PUNCT
aijbe-58	87	1	grace	grace	PROPN
aijbe-58	87	2	wayan	wayan	PROPN
aijbe-58	87	3	(	(	PUNCT
aijbe-58	87	4	2022	2022	NUM
aijbe-58	87	5	)	)	PUNCT
aijbe-58	87	6	30	30	NUM
aijbe-58	87	7	interdisciplinary	interdisciplinary	ADJ
aijbe-58	87	8	journal	journal	NOUN
aijbe-58	87	9	of	of	ADP
aijbe-58	87	10	educational	educational	ADJ
aijbe-58	87	11	practice	practice	NOUN
aijbe-58	87	12	|	|	ADV
aijbe-58	87	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-58	87	14	brigham	brigham	PROPN
aijbe-58	87	15	,	,	PUNCT
aijbe-58	87	16	eugene	eugene	PROPN
aijbe-58	87	17	f.	f.	PROPN
aijbe-58	87	18	dan	dan	PROPN
aijbe-58	87	19	houston	houston	PROPN
aijbe-58	87	20	,	,	PUNCT
aijbe-58	87	21	joel	joel	PROPN
aijbe-58	87	22	f.	f.	PROPN
aijbe-58	87	23	(	(	PUNCT
aijbe-58	87	24	2011	2011	NUM
aijbe-58	87	25	)	)	PUNCT
aijbe-58	87	26	.	.	PUNCT
aijbe-58	88	1	dasar	dasar	VERB
aijbe-58	88	2	-	-	PUNCT
aijbe-58	88	3	dasar	dasar	VERB
aijbe-58	88	4	manajemen	manajeman	NOUN
aijbe-58	88	5	keuangan	keuangan	VERB
aijbe-58	88	6	terjemahan	terjemahan	NOUN
aijbe-58	88	7	.	.	PUNCT
aijbe-58	89	1	edisi	edisi	VERB
aijbe-58	89	2	11	11	NUM
aijbe-58	89	3	.	.	PUNCT
aijbe-58	90	1	jakarta	jakarta	PROPN
aijbe-58	90	2	:	:	PUNCT
aijbe-58	90	3	salemba	salemba	PROPN
aijbe-58	90	4	empat	empat	PROPN
aijbe-58	90	5	.	.	PUNCT
aijbe-58	91	1	dewi	dewi	PROPN
aijbe-58	91	2	,	,	PUNCT
aijbe-58	91	3	d.	d.	PROPN
aijbe-58	91	4	m.	m.	PROPN
aijbe-58	91	5	,	,	PUNCT
aijbe-58	91	6	sudarma	sudarma	NOUN
aijbe-58	91	7	,	,	PUNCT
aijbe-58	91	8	m.	m.	NOUN
aijbe-58	91	9	,	,	PUNCT
aijbe-58	91	10	djumahir	djumahir	NOUN
aijbe-58	91	11	,	,	PUNCT
aijbe-58	91	12	&	&	CCONJ
aijbe-58	91	13	s.	s.	PROPN
aijbe-58	91	14	,	,	PUNCT
aijbe-58	91	15	e.	e.	PROPN
aijbe-58	91	16	g.	g.	PROPN
aijbe-58	91	17	(	(	PUNCT
aijbe-58	91	18	2014	2014	NUM
aijbe-58	91	19	)	)	PUNCT
aijbe-58	91	20	.	.	PUNCT
aijbe-58	92	1	csr	csr	NOUN
aijbe-58	92	2	effect	effect	NOUN
aijbe-58	92	3	on	on	ADP
aijbe-58	92	4	market	market	NOUN
aijbe-58	92	5	and	and	CCONJ
aijbe-58	92	6	financial	financial	ADJ
aijbe-58	92	7	performance	performance	NOUN
aijbe-58	92	8	.	.	PUNCT
aijbe-58	93	1	international	international	ADJ
aijbe-58	93	2	journal	journal	PROPN
aijbe-58	93	3	of	of	ADP
aijbe-58	93	4	business	business	NOUN
aijbe-58	93	5	and	and	CCONJ
aijbe-58	93	6	management	management	NOUN
aijbe-58	93	7	invention	invention	NOUN
aijbe-58	93	8	,	,	PUNCT
aijbe-58	93	9	3(01	3(01	NUM
aijbe-58	93	10	)	)	PUNCT
aijbe-58	93	11	,	,	PUNCT
aijbe-58	93	12	56–66	56–66	PROPN
aijbe-58	93	13	.	.	PUNCT
aijbe-58	93	14	dickinson	dickinson	PROPN
aijbe-58	93	15	,	,	PUNCT
aijbe-58	94	1	v.	v.	PROPN
aijbe-58	94	2	(	(	PUNCT
aijbe-58	94	3	2011	2011	NUM
aijbe-58	94	4	)	)	PUNCT
aijbe-58	94	5	.	.	PUNCT
aijbe-58	95	1	cash	cash	NOUN
aijbe-58	95	2	flow	flow	NOUN
aijbe-58	95	3	patterns	pattern	NOUN
aijbe-58	95	4	as	as	ADP
aijbe-58	95	5	a	a	DET
aijbe-58	95	6	proxy	proxy	NOUN
aijbe-58	95	7	for	for	ADP
aijbe-58	95	8	firm	firm	ADJ
aijbe-58	95	9	life	life	NOUN
aijbe-58	95	10	cycle	cycle	NOUN
aijbe-58	95	11	.	.	PUNCT
aijbe-58	96	1	accounting	accounting	NOUN
aijbe-58	96	2	review	review	PROPN
aijbe-58	96	3	,	,	PUNCT
aijbe-58	96	4	86(6	86(6	ADV
aijbe-58	96	5	)	)	PUNCT
aijbe-58	96	6	,	,	PUNCT
aijbe-58	96	7	1969	1969	NUM
aijbe-58	96	8	–	–	PUNCT
aijbe-58	96	9	1994	1994	NUM
aijbe-58	96	10	.	.	PUNCT
aijbe-58	97	1	hasan	hasan	PROPN
aijbe-58	97	2	,	,	PUNCT
aijbe-58	97	3	m.	m.	NOUN
aijbe-58	97	4	m.	m.	NOUN
aijbe-58	97	5	,	,	PUNCT
aijbe-58	97	6	&	&	CCONJ
aijbe-58	97	7	habib	habib	PROPN
aijbe-58	97	8	,	,	PUNCT
aijbe-58	97	9	a.	a.	NOUN
aijbe-58	97	10	(	(	PUNCT
aijbe-58	97	11	2017	2017	NUM
aijbe-58	97	12	)	)	PUNCT
aijbe-58	97	13	.	.	PUNCT
aijbe-58	98	1	corporate	corporate	ADJ
aijbe-58	98	2	life	life	NOUN
aijbe-58	98	3	cycle	cycle	NOUN
aijbe-58	98	4	,	,	PUNCT
aijbe-58	98	5	organizational	organizational	ADJ
aijbe-58	98	6	financial	financial	ADJ
aijbe-58	98	7	resources	resource	NOUN
aijbe-58	98	8	and	and	CCONJ
aijbe-58	98	9	corporate	corporate	ADJ
aijbe-58	98	10	social	social	ADJ
aijbe-58	98	11	responsibility	responsibility	NOUN
aijbe-58	98	12	.	.	PUNCT
aijbe-58	99	1	journal	journal	PROPN
aijbe-58	99	2	of	of	ADP
aijbe-58	99	3	contemporary	contemporary	PROPN
aijbe-58	99	4	accounting	accounting	NOUN
aijbe-58	99	5	and	and	CCONJ
aijbe-58	99	6	economics	economic	NOUN
aijbe-58	99	7	,	,	PUNCT
aijbe-58	99	8	13(2017	13(2017	NUM
aijbe-58	99	9	)	)	PUNCT
aijbe-58	99	10	,	,	PUNCT
aijbe-58	99	11	20–36	20–36	NUM
aijbe-58	99	12	.	.	PUNCT
aijbe-58	100	1	ismail	ismail	PROPN
aijbe-58	100	2	,	,	PUNCT
aijbe-58	100	3	solihin	solihin	NOUN
aijbe-58	100	4	.	.	PUNCT
aijbe-58	101	1	(	(	PUNCT
aijbe-58	101	2	2009	2009	NUM
aijbe-58	101	3	)	)	PUNCT
aijbe-58	101	4	.	.	PUNCT
aijbe-58	102	1	corporate	corporate	ADJ
aijbe-58	102	2	social	social	ADJ
aijbe-58	102	3	responsibility	responsibility	NOUN
aijbe-58	102	4	from	from	ADP
aijbe-58	102	5	charity	charity	NOUN
aijbe-58	102	6	to	to	ADP
aijbe-58	102	7	sustainability	sustainability	NOUN
aijbe-58	102	8	.	.	PUNCT
aijbe-58	103	1	jakarta	jakarta	PROPN
aijbe-58	103	2	:	:	PUNCT
aijbe-58	103	3	salemba	salemba	PROPN
aijbe-58	103	4	empat	empat	PROPN
aijbe-58	103	5	.	.	PUNCT
aijbe-58	104	1	jogiyanto	jogiyanto	PROPN
aijbe-58	104	2	.	.	PUNCT
aijbe-58	105	1	(	(	PUNCT
aijbe-58	105	2	2010	2010	NUM
aijbe-58	105	3	)	)	PUNCT
aijbe-58	105	4	.	.	PUNCT
aijbe-58	106	1	studi	studi	PROPN
aijbe-58	106	2	peristiwa	peristiwa	PROPN
aijbe-58	106	3	:	:	PUNCT
aijbe-58	106	4	menguji	menguji	PROPN
aijbe-58	106	5	reaksi	reaksi	PROPN
aijbe-58	106	6	pasar	pasar	PROPN
aijbe-58	106	7	modal	modal	PROPN
aijbe-58	106	8	akibat	akibat	PROPN
aijbe-58	106	9	suatu	suatu	PROPN
aijbe-58	106	10	peristiwa	peristiwa	PROPN
aijbe-58	106	11	(	(	PUNCT
aijbe-58	106	12	edisi	edisi	VERB
aijbe-58	106	13	pertama	pertama	PROPN
aijbe-58	106	14	)	)	PUNCT
aijbe-58	106	15	.	.	PUNCT
aijbe-58	107	1	yogyakarta	yogyakarta	PROPN
aijbe-58	107	2	:	:	PUNCT
aijbe-58	108	1	yogyakarta	yogyakarta	PROPN
aijbe-58	108	2	.	.	PUNCT
aijbe-58	109	1	nurharli	nurharli	PROPN
aijbe-58	109	2	,	,	PUNCT
aijbe-58	109	3	a.	a.	NOUN
aijbe-58	109	4	(	(	PUNCT
aijbe-58	109	5	2018	2018	NUM
aijbe-58	109	6	)	)	PUNCT
aijbe-58	109	7	.	.	PUNCT
aijbe-58	110	1	pengaruh	pengaruh	PROPN
aijbe-58	110	2	roa	roa	PROPN
aijbe-58	110	3	terhadap	terhadap	PROPN
aijbe-58	110	4	nilai	nilai	PROPN
aijbe-58	110	5	perusahaan	perusahaan	PROPN
aijbe-58	110	6	dengan	dengan	PROPN
aijbe-58	110	7	csr	csr	PROPN
aijbe-58	110	8	sebagai	sebagai	PROPN
aijbe-58	110	9	variabel	variabel	PROPN
aijbe-58	110	10	moderating	moderating	PROPN
aijbe-58	110	11	di	di	PROPN
aijbe-58	110	12	perusahaan	perusahaan	PROPN
aijbe-58	110	13	manufaktur	manufaktur	PROPN
aijbe-58	110	14	industri	industri	PROPN
aijbe-58	110	15	subsektor	subsektor	PROPN
aijbe-58	110	16	tambang	tambang	PROPN
aijbe-58	110	17	yang	yang	PROPN
aijbe-58	110	18	terdaftar	terdaftar	PROPN
aijbe-58	110	19	di	di	PROPN
aijbe-58	110	20	jakarta	jakarta	PROPN
aijbe-58	110	21	islamic	islamic	PROPN
aijbe-58	110	22	index	index	PROPN
aijbe-58	110	23	(	(	PUNCT
aijbe-58	110	24	jii	jii	PROPN
aijbe-58	110	25	)	)	PUNCT
aijbe-58	110	26	tahun	tahun	PROPN
aijbe-58	110	27	2013	2013	NUM
aijbe-58	110	28	–	–	PUNCT
aijbe-58	110	29	2017	2017	NUM
aijbe-58	110	30	.	.	PUNCT
aijbe-58	111	1	mardiandari	mardiandari	PROPN
aijbe-58	111	2	,	,	PUNCT
aijbe-58	111	3	p.	p.	NOUN
aijbe-58	111	4	,	,	PUNCT
aijbe-58	111	5	&	&	CCONJ
aijbe-58	111	6	rustiyaningsih	rustiyaningsih	PROPN
aijbe-58	111	7	,	,	PUNCT
aijbe-58	111	8	s.	s.	PROPN
aijbe-58	111	9	(	(	PUNCT
aijbe-58	111	10	2013	2013	NUM
aijbe-58	111	11	)	)	PUNCT
aijbe-58	111	12	.	.	PUNCT
aijbe-58	112	1	tanggung	tanggung	PROPN
aijbe-58	112	2	jawab	jawab	PROPN
aijbe-58	112	3	sosial	sosial	PROPN
aijbe-58	112	4	dan	dan	PROPN
aijbe-58	112	5	kinerja	kinerja	PROPN
aijbe-58	112	6	keuangan	keuangan	PROPN
aijbe-58	112	7	pada	pada	PROPN
aijbe-58	112	8	perusahaan	perusahaan	PROPN
aijbe-58	112	9	manufaktur	manufaktur	PROPN
aijbe-58	112	10	go	go	VERB
aijbe-58	112	11	publik	publik	PROPN
aijbe-58	112	12	di	di	PROPN
aijbe-58	112	13	bursa	bursa	PROPN
aijbe-58	112	14	efek	efek	PROPN
aijbe-58	112	15	indonesia	indonesia	PROPN
aijbe-58	112	16	.	.	PUNCT
aijbe-58	113	1	jurnal	jurnal	ADJ
aijbe-58	113	2	riset	riset	PROPN
aijbe-58	113	3	manajemen	manajeman	NOUN
aijbe-58	113	4	dan	dan	PROPN
aijbe-58	113	5	akuntansi	akuntansi	PROPN
aijbe-58	113	6	,	,	PUNCT
aijbe-58	113	7	1(1	1(1	NUM
aijbe-58	113	8	)	)	PUNCT
aijbe-58	113	9	,	,	PUNCT
aijbe-58	113	10	70–80	70–80	NUM
aijbe-58	113	11	.	.	PUNCT
aijbe-58	114	1	mc	mc	PROPN
aijbe-58	114	2	williams	williams	PROPN
aijbe-58	114	3	,	,	PUNCT
aijbe-58	114	4	a.	a.	PROPN
aijbe-58	114	5	,	,	PUNCT
aijbe-58	114	6	&	&	CCONJ
aijbe-58	114	7	siegel	siegel	PROPN
aijbe-58	114	8	,	,	PUNCT
aijbe-58	114	9	d.	d.	PROPN
aijbe-58	114	10	(	(	PUNCT
aijbe-58	114	11	2001	2001	NUM
aijbe-58	114	12	)	)	PUNCT
aijbe-58	114	13	.	.	PUNCT
aijbe-58	115	1	corporate	corporate	ADJ
aijbe-58	115	2	social	social	ADJ
aijbe-58	115	3	responsibility	responsibility	NOUN
aijbe-58	115	4	:	:	PUNCT
aijbe-58	115	5	a	a	DET
aijbe-58	115	6	theory	theory	NOUN
aijbe-58	115	7	of	of	ADP
aijbe-58	115	8	the	the	DET
aijbe-58	115	9	firm	firm	ADJ
aijbe-58	115	10	perspective	perspective	NOUN
aijbe-58	115	11	.	.	PUNCT
aijbe-58	116	1	acadamy	acadamy	PROPN
aijbe-58	116	2	of	of	ADP
aijbe-58	116	3	management	management	PROPN
aijbe-58	116	4	review	review	NOUN
aijbe-58	116	5	,	,	PUNCT
aijbe-58	116	6	26(1	26(1	NUM
aijbe-58	116	7	)	)	PUNCT
aijbe-58	116	8	,	,	PUNCT
aijbe-58	116	9	117–127	117–127	NUM
aijbe-58	116	10	.	.	PUNCT
aijbe-58	117	1	purwaningsih	purwaningsih	PROPN
aijbe-58	117	2	,	,	PUNCT
aijbe-58	117	3	r.	r.	PROPN
aijbe-58	117	4	w.	w.	PROPN
aijbe-58	117	5	,	,	PUNCT
aijbe-58	117	6	&	&	CCONJ
aijbe-58	117	7	aziza	aziza	PROPN
aijbe-58	117	8	,	,	PUNCT
aijbe-58	117	9	n.	n.	NOUN
aijbe-58	117	10	(	(	PUNCT
aijbe-58	117	11	2019	2019	NUM
aijbe-58	117	12	)	)	PUNCT
aijbe-58	117	13	.	.	PUNCT
aijbe-58	118	1	pengaruh	pengaruh	VERB
aijbe-58	118	2	corporate	corporate	ADJ
aijbe-58	118	3	social	social	ADJ
aijbe-58	118	4	responsbility	responsbility	NOUN
aijbe-58	118	5	terhadap	terhadap	PROPN
aijbe-58	118	6	financial	financial	PROPN
aijbe-58	118	7	distress	distress	PROPN
aijbe-58	118	8	dimoderasi	dimoderasi	PROPN
aijbe-58	118	9	oleh	oleh	PROPN
aijbe-58	118	10	siklus	siklus	PROPN
aijbe-58	118	11	hidup	hidup	PROPN
aijbe-58	118	12	perusahaan	perusahaan	PROPN
aijbe-58	118	13	pada	pada	PROPN
aijbe-58	118	14	tahap	tahap	PROPN
aijbe-58	118	15	mature	mature	VERB
aijbe-58	118	16	.	.	PUNCT
aijbe-58	119	1	jurnal	jurnal	PROPN
aijbe-58	119	2	akuntansi	akuntansi	PROPN
aijbe-58	119	3	,	,	PUNCT
aijbe-58	119	4	9(3	9(3	NUM
aijbe-58	119	5	)	)	PUNCT
aijbe-58	119	6	,	,	PUNCT
aijbe-58	119	7	173–186	173–186	NUM
aijbe-58	119	8	.	.	PUNCT
aijbe-58	120	1	pyo	pyo	PROPN
aijbe-58	120	2	,	,	PUNCT
aijbe-58	120	3	g.	g.	PROPN
aijbe-58	120	4	,	,	PUNCT
aijbe-58	120	5	&	&	CCONJ
aijbe-58	120	6	lee	lee	PROPN
aijbe-58	120	7	,	,	PUNCT
aijbe-58	120	8	h.-y	h.-y	VERB
aijbe-58	120	9	.	.	PUNCT
aijbe-58	121	1	(	(	PUNCT
aijbe-58	121	2	2013	2013	NUM
aijbe-58	121	3	)	)	PUNCT
aijbe-58	121	4	.	.	PUNCT
aijbe-58	122	1	the	the	DET
aijbe-58	122	2	association	association	NOUN
aijbe-58	122	3	between	between	ADP
aijbe-58	122	4	corporate	corporate	ADJ
aijbe-58	122	5	social	social	ADJ
aijbe-58	122	6	responsibility	responsibility	NOUN
aijbe-58	122	7	activities	activity	NOUN
aijbe-58	122	8	and	and	CCONJ
aijbe-58	122	9	earnings	earning	NOUN
aijbe-58	122	10	quality	quality	NOUN
aijbe-58	122	11	:	:	PUNCT
aijbe-58	122	12	evidence	evidence	NOUN
aijbe-58	122	13	from	from	ADP
aijbe-58	122	14	donations	donation	NOUN
aijbe-58	122	15	and	and	CCONJ
aijbe-58	122	16	voluntary	voluntary	ADJ
aijbe-58	122	17	issuance	issuance	NOUN
aijbe-58	122	18	of	of	ADP
aijbe-58	122	19	csr	csr	NOUN
aijbe-58	122	20	reports	report	NOUN
aijbe-58	122	21	.	.	PUNCT
aijbe-58	123	1	journal	journal	NOUN
aijbe-58	123	2	of	of	ADP
aijbe-58	123	3	applied	apply	VERB
aijbe-58	123	4	business	business	NOUN
aijbe-58	123	5	research	research	NOUN
aijbe-58	123	6	(	(	PUNCT
aijbe-58	123	7	jabr	jabr	ADJ
aijbe-58	123	8	)	)	PUNCT
aijbe-58	123	9	,	,	PUNCT
aijbe-58	123	10	29(3	29(3	NUM
aijbe-58	123	11	)	)	PUNCT
aijbe-58	123	12	,	,	PUNCT
aijbe-58	123	13	945–962	945–962	NUM
aijbe-58	123	14	.	.	PUNCT
aijbe-58	124	1	spence	spence	NOUN
aijbe-58	124	2	,	,	PUNCT
aijbe-58	124	3	m.	m.	NOUN
aijbe-58	124	4	(	(	PUNCT
aijbe-58	124	5	1973	1973	NUM
aijbe-58	124	6	)	)	PUNCT
aijbe-58	124	7	.	.	PUNCT
aijbe-58	125	1	job	job	NOUN
aijbe-58	125	2	market	market	NOUN
aijbe-58	125	3	signaling	signal	VERB
aijbe-58	125	4	.	.	PUNCT
aijbe-58	126	1	the	the	DET
aijbe-58	126	2	quarterly	quarterly	ADJ
aijbe-58	126	3	journal	journal	NOUN
aijbe-58	126	4	of	of	ADP
aijbe-58	126	5	economics	economic	NOUN
aijbe-58	126	6	,	,	PUNCT
aijbe-58	126	7	vol	vol	NOUN
aijbe-58	126	8	.	.	PROPN
aijbe-58	126	9	87	87	NUM
aijbe-58	126	10	,	,	PUNCT
aijbe-58	126	11	no	no	INTJ
aijbe-58	126	12	.	.	NOUN
aijbe-58	127	1	3	3	X
aijbe-58	127	2	.	.	PUNCT
aijbe-58	127	3	(	(	PUNCT
aijbe-58	127	4	aug	aug	PROPN
aijbe-58	127	5	.	.	PROPN
aijbe-58	127	6	,	,	PUNCT
aijbe-58	127	7	1973	1973	NUM
aijbe-58	127	8	)	)	PUNCT
aijbe-58	127	9	,	,	PUNCT
aijbe-58	127	10	pp	pp	ADP
aijbe-58	127	11	.	.	PUNCT
aijbe-58	128	1	355	355	NUM
aijbe-58	128	2	-	-	SYM
aijbe-58	128	3	374	374	NUM
aijbe-58	128	4	.	.	PUNCT
aijbe-58	128	5	waddock	waddock	NOUN
aijbe-58	128	6	,	,	PUNCT
aijbe-58	128	7	s.	s.	PROPN
aijbe-58	128	8	&	&	CCONJ
aijbe-58	128	9	graves	graves	PROPN
aijbe-58	128	10	,	,	PUNCT
aijbe-58	128	11	s.	s.	PROPN
aijbe-58	128	12	(	(	PUNCT
aijbe-58	128	13	1997	1997	NUM
aijbe-58	128	14	)	)	PUNCT
aijbe-58	128	15	.	.	PUNCT
aijbe-58	129	1	the	the	DET
aijbe-58	129	2	corporate	corporate	ADJ
aijbe-58	129	3	social	social	ADJ
aijbe-58	129	4	performance	performance	NOUN
aijbe-58	129	5	—	—	PUNCT
aijbe-58	129	6	financial	financial	ADJ
aijbe-58	129	7	performance	performance	NOUN
aijbe-58	129	8	link	link	NOUN
aijbe-58	129	9	.	.	PUNCT
aijbe-58	130	1	strategic	strategic	ADJ
aijbe-58	130	2	management	management	NOUN
aijbe-58	130	3	journal	journal	NOUN
aijbe-58	130	4	,	,	PUNCT
aijbe-58	130	5	18	18	NUM
aijbe-58	130	6	,	,	PUNCT
aijbe-58	130	7	303	303	NUM
aijbe-58	130	8	-	-	SYM
aijbe-58	130	9	319	319	NUM
aijbe-58	130	10	.	.	PUNCT
aijbe-58	131	1	yudharma	yudharma	PROPN
aijbe-58	131	2	,	,	PUNCT
aijbe-58	131	3	a.	a.	PROPN
aijbe-58	131	4	s.	s.	PROPN
aijbe-58	131	5	,	,	PUNCT
aijbe-58	131	6	nugrahanti	nugrahanti	PROPN
aijbe-58	131	7	,	,	PUNCT
aijbe-58	131	8	y.	y.	PROPN
aijbe-58	131	9	w.	w.	PROPN
aijbe-58	131	10	,	,	PUNCT
aijbe-58	131	11	&	&	CCONJ
aijbe-58	131	12	kristano	kristano	PROPN
aijbe-58	131	13	,	,	PUNCT
aijbe-58	131	14	a.	a.	PROPN
aijbe-58	131	15	b.	b.	PROPN
aijbe-58	131	16	(	(	PUNCT
aijbe-58	131	17	2016	2016	NUM
aijbe-58	131	18	)	)	PUNCT
aijbe-58	131	19	.	.	PUNCT
aijbe-58	132	1	pengaruh	pengaruh	PROPN
aijbe-58	132	2	biaya	biaya	VERB
aijbe-58	132	3	corporate	corporate	ADJ
aijbe-58	132	4	social	social	ADJ
aijbe-58	132	5	responsibility	responsibility	NOUN
aijbe-58	132	6	terhadap	terhadap	PROPN
aijbe-58	132	7	kinerja	kinerja	PROPN
aijbe-58	132	8	keuangan	keuangan	PROPN
aijbe-58	132	9	dan	dan	PROPN
aijbe-58	132	10	nilai	nilai	PROPN
aijbe-58	132	11	perusahaan	perusahaan	PROPN
aijbe-58	132	12	.	.	PROPN
aijbe-58	133	1	derema	derema	VERB
aijbe-58	133	2	jurnal	jurnal	ADJ
aijbe-58	133	3	manajemen	manajeman	NOUN
aijbe-58	133	4	,	,	PUNCT
aijbe-58	133	5	11(2	11(2	NOUN
aijbe-58	133	6	)	)	PUNCT
aijbe-58	133	7	,	,	PUNCT
aijbe-58	133	8	171	171	NUM
aijbe-58	133	9	–	–	PUNCT
aijbe-58	133	10	190	190	NUM
aijbe-58	133	11	.	.	PUNCT
aijbe-58	134	1	https://doi.org/10.19166/derema.v11i2.206	https://doi.org/10.19166/derema.v11i2.206	PROPN
aijbe-58	134	2	grace	grace	PROPN
aijbe-58	134	3	wayan	wayan	PROPN
aijbe-58	134	4	(	(	PUNCT
aijbe-58	134	5	2022	2022	NUM
aijbe-58	134	6	)	)	PUNCT
aijbe-58	134	7	31	31	NUM
aijbe-58	134	8	interdisciplinary	interdisciplinary	ADJ
aijbe-58	134	9	journal	journal	NOUN
aijbe-58	134	10	of	of	ADP
aijbe-58	134	11	educational	educational	ADJ
aijbe-58	134	12	practice	practice	NOUN
aijbe-58	134	13	|	|	ADV
aijbe-58	134	14	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-58	134	15	yunita	yunita	NOUN
aijbe-58	134	16	,	,	PUNCT
aijbe-58	134	17	a.	a.	NOUN
aijbe-58	134	18	(	(	PUNCT
aijbe-58	134	19	2013	2013	NUM
aijbe-58	134	20	)	)	PUNCT
aijbe-58	134	21	.	.	PUNCT
aijbe-58	135	1	biaya	biaya	PROPN
aijbe-58	135	2	sosial	sosial	PROPN
aijbe-58	135	3	sebagai	sebagai	PROPN
aijbe-58	135	4	bagian	bagian	PROPN
aijbe-58	135	5	corporate	corporate	ADJ
aijbe-58	135	6	social	social	ADJ
aijbe-58	135	7	responsibility	responsibility	NOUN
aijbe-58	135	8	dalam	dalam	PROPN
aijbe-58	135	9	sudut	sudut	PROPN
aijbe-58	135	10	pandang	pandang	PROPN
aijbe-58	135	11	akuntansi	akuntansi	PROPN
aijbe-58	135	12	.	.	PROPN
aijbe-58	135	13	1(1	1(1	NUM
aijbe-58	135	14	)	)	PUNCT
aijbe-58	135	15	,	,	PUNCT
aijbe-58	135	16	1–18	1–18	NUM
aijbe-58	135	17	.	.	PUNCT
aijbe-58	135	18	zeithaml	zeithaml	PROPN
aijbe-58	135	19	,	,	PUNCT
aijbe-58	135	20	v.	v.	ADP
aijbe-58	135	21	a.	a.	NOUN
aijbe-58	135	22	,	,	PUNCT
aijbe-58	135	23	varadarajan	varadarajan	ADJ
aijbe-58	135	24	,	,	PUNCT
aijbe-58	135	25	p.	p.	PROPN
aijbe-58	135	26	r.	r.	PROPN
aijbe-58	135	27	,	,	PUNCT
aijbe-58	135	28	&	&	CCONJ
aijbe-58	135	29	zeithaml	zeithaml	PROPN
aijbe-58	135	30	,	,	PUNCT
aijbe-58	135	31	c.	c.	PROPN
aijbe-58	135	32	p.	p.	PROPN
aijbe-58	135	33	(	(	PUNCT
aijbe-58	135	34	1988	1988	NUM
aijbe-58	135	35	)	)	PUNCT
aijbe-58	135	36	.	.	PUNCT
aijbe-58	136	1	the	the	DET
aijbe-58	136	2	contingency	contingency	NOUN
aijbe-58	136	3	approach	approach	NOUN
aijbe-58	136	4	:	:	PUNCT
aijbe-58	136	5	its	its	PRON
aijbe-58	136	6	foundations	foundation	NOUN
aijbe-58	136	7	and	and	CCONJ
aijbe-58	136	8	relevance	relevance	NOUN
aijbe-58	136	9	to	to	ADP
aijbe-58	136	10	theory	theory	NOUN
aijbe-58	136	11	building	building	NOUN
aijbe-58	136	12	and	and	CCONJ
aijbe-58	136	13	research	research	NOUN
aijbe-58	136	14	in	in	ADP
aijbe-58	136	15	marketing	marketing	NOUN
aijbe-58	136	16	.	.	PUNCT
aijbe-58	137	1	european	european	PROPN
aijbe-58	137	2	journal	journal	PROPN
aijbe-58	137	3	of	of	ADP
aijbe-58	137	4	marketing	marketing	NOUN
aijbe-58	137	5	,	,	PUNCT
aijbe-58	137	6	22(7	22(7	NUM
aijbe-58	137	7	)	)	PUNCT
aijbe-58	137	8	,	,	PUNCT
aijbe-58	137	9	37–64	37–64	NUM
aijbe-58	137	10	.	.	PUNCT