id	sid	tid	token	lemma	pos
gp-196	1	1	257	257	NUM
gp-196	1	2	american	american	ADJ
gp-196	1	3	journal	journal	PROPN
gp-196	1	4	of	of	ADP
gp-196	1	5	economic	economic	ADJ
gp-196	1	6	and	and	CCONJ
gp-196	1	7	management	management	NOUN
gp-196	1	8	business	business	NOUN
gp-196	1	9	e	e	NOUN
gp-196	1	10	-	-	NOUN
gp-196	1	11	issn	issn	ADJ
gp-196	1	12	:	:	PUNCT
gp-196	1	13	2835	2835	NUM
gp-196	1	14	-	-	SYM
gp-196	1	15	5199	5199	NUM
gp-196	1	16	vol	vol	NOUN
gp-196	1	17	.	.	PROPN
gp-196	1	18	4	4	NUM
gp-196	1	19	no	no	NOUN
gp-196	1	20	.	.	NOUN
gp-196	1	21	3	3	NUM
gp-196	1	22	march	march	NOUN
gp-196	1	23	2025	2025	NUM
gp-196	1	24	implications	implication	NOUN
gp-196	1	25	of	of	ADP
gp-196	1	26	good	good	ADJ
gp-196	1	27	corporate	corporate	ADJ
gp-196	1	28	governance	governance	NOUN
gp-196	1	29	and	and	CCONJ
gp-196	1	30	tax	tax	NOUN
gp-196	1	31	avoidance	avoidance	NOUN
gp-196	1	32	on	on	ADP
gp-196	1	33	firm	firm	ADJ
gp-196	1	34	value	value	NOUN
gp-196	1	35	through	through	ADP
gp-196	1	36	corporate	corporate	ADJ
gp-196	1	37	social	social	ADJ
gp-196	1	38	dian	dian	ADJ
gp-196	1	39	soeka	soeka	NOUN
gp-196	1	40	tiarsa1	tiarsa1	PROPN
gp-196	1	41	*	*	SYM
gp-196	1	42	,	,	PUNCT
gp-196	1	43	sunardi2	sunardi2	PROPN
gp-196	1	44	,	,	PUNCT
gp-196	1	45	edi	edi	PROPN
gp-196	1	46	subiyanto3	subiyanto3	NOUN
gp-196	1	47	universitas	universitas	PROPN
gp-196	1	48	merdeka	merdeka	PROPN
gp-196	1	49	malang	malang	PROPN
gp-196	1	50	,	,	PUNCT
gp-196	1	51	indonesia	indonesia	PROPN
gp-196	1	52	emails	email	NOUN
gp-196	1	53	:	:	PUNCT
gp-196	1	54	soekatiarsa@gmail.com	soekatiarsa@gmail.com	X
gp-196	1	55	abstract	abstract	NOUN
gp-196	1	56	to	to	PART
gp-196	1	57	describe	describe	VERB
gp-196	1	58	the	the	DET
gp-196	1	59	independent	independent	ADJ
gp-196	1	60	board	board	NOUN
gp-196	1	61	of	of	ADP
gp-196	1	62	commissioners	commissioner	NOUN
gp-196	1	63	,	,	PUNCT
gp-196	1	64	audit	audit	NOUN
gp-196	1	65	committee	committee	NOUN
gp-196	1	66	,	,	PUNCT
gp-196	1	67	tax	tax	NOUN
gp-196	1	68	avoidance	avoidance	NOUN
gp-196	1	69	,	,	PUNCT
gp-196	1	70	csr	csr	NOUN
gp-196	1	71	,	,	PUNCT
gp-196	1	72	and	and	CCONJ
gp-196	1	73	firm	firm	ADJ
gp-196	1	74	value	value	NOUN
gp-196	1	75	.	.	PUNCT
gp-196	2	1	to	to	PART
gp-196	2	2	test	test	VERB
gp-196	2	3	the	the	DET
gp-196	2	4	effect	effect	NOUN
gp-196	2	5	of	of	ADP
gp-196	2	6	the	the	DET
gp-196	2	7	independent	independent	PROPN
gp-196	2	8	board	board	NOUN
gp-196	2	9	of	of	ADP
gp-196	2	10	commissioners	commissioner	NOUN
gp-196	2	11	,	,	PUNCT
gp-196	2	12	audit	audit	NOUN
gp-196	2	13	committee	committee	NOUN
gp-196	2	14	,	,	PUNCT
gp-196	2	15	and	and	CCONJ
gp-196	2	16	tax	tax	NOUN
gp-196	2	17	avoidance	avoidance	NOUN
gp-196	2	18	on	on	ADP
gp-196	2	19	firm	firm	ADJ
gp-196	2	20	value	value	NOUN
gp-196	2	21	both	both	CCONJ
gp-196	2	22	directly	directly	ADV
gp-196	2	23	and	and	CCONJ
gp-196	2	24	through	through	ADP
gp-196	2	25	csr	csr	NOUN
gp-196	2	26	mediation	mediation	NOUN
gp-196	2	27	.	.	PUNCT
gp-196	3	1	the	the	DET
gp-196	3	2	study	study	NOUN
gp-196	3	3	was	be	AUX
gp-196	3	4	designed	design	VERB
gp-196	3	5	using	use	VERB
gp-196	3	6	a	a	DET
gp-196	3	7	quantitative	quantitative	ADJ
gp-196	3	8	empirical	empirical	ADJ
gp-196	3	9	approach	approach	NOUN
gp-196	3	10	,	,	PUNCT
gp-196	3	11	with	with	ADP
gp-196	3	12	46	46	NUM
gp-196	3	13	technology	technology	NOUN
gp-196	3	14	sector	sector	NOUN
gp-196	3	15	companies	company	NOUN
gp-196	3	16	as	as	ADP
gp-196	3	17	the	the	DET
gp-196	3	18	population	population	NOUN
gp-196	3	19	.	.	PUNCT
gp-196	4	1	testing	test	VERB
gp-196	4	2	with	with	ADP
gp-196	4	3	a	a	DET
gp-196	4	4	purposive	purposive	ADJ
gp-196	4	5	sampling	sampling	NOUN
gp-196	4	6	approach	approach	NOUN
gp-196	4	7	,	,	PUNCT
gp-196	4	8	obtained	obtain	VERB
gp-196	4	9	24	24	NUM
gp-196	4	10	companies	company	NOUN
gp-196	4	11	during	during	ADP
gp-196	4	12	2021	2021	NUM
gp-196	4	13	-	-	SYM
gp-196	4	14	2023	2023	NUM
gp-196	4	15	,	,	PUNCT
gp-196	4	16	through	through	ADP
gp-196	4	17	a	a	DET
gp-196	4	18	path	path	NOUN
gp-196	4	19	test	test	NOUN
gp-196	4	20	.	.	PUNCT
gp-196	5	1	the	the	DET
gp-196	5	2	average	average	ADJ
gp-196	5	3	existence	existence	NOUN
gp-196	5	4	of	of	ADP
gp-196	5	5	an	an	DET
gp-196	5	6	independent	independent	ADJ
gp-196	5	7	board	board	NOUN
gp-196	5	8	of	of	ADP
gp-196	5	9	commissioners	commissioner	NOUN
gp-196	5	10	is	be	AUX
gp-196	5	11	43.75	43.75	NUM
gp-196	5	12	%	%	NOUN
gp-196	5	13	,	,	PUNCT
gp-196	5	14	an	an	DET
gp-196	5	15	audit	audit	NOUN
gp-196	5	16	committee	committee	NOUN
gp-196	5	17	of	of	ADP
gp-196	5	18	3	3	NUM
gp-196	5	19	(	(	PUNCT
gp-196	5	20	three	three	NUM
gp-196	5	21	)	)	PUNCT
gp-196	5	22	people	people	NOUN
gp-196	5	23	,	,	PUNCT
gp-196	5	24	tax	tax	NOUN
gp-196	5	25	avoidance	avoidance	NOUN
gp-196	5	26	47.23	47.23	NUM
gp-196	5	27	%	%	NOUN
gp-196	5	28	,	,	PUNCT
gp-196	5	29	csr	csr	NOUN
gp-196	5	30	disclosure	disclosure	NOUN
gp-196	5	31	71.53	71.53	NUM
gp-196	5	32	%	%	NOUN
gp-196	5	33	,	,	PUNCT
gp-196	5	34	firm	firm	ADJ
gp-196	5	35	value	value	NOUN
gp-196	5	36	expressed	express	VERB
gp-196	5	37	by	by	ADP
gp-196	5	38	the	the	DET
gp-196	5	39	tobin	tobin	NOUN
gp-196	5	40	's	's	PART
gp-196	5	41	q	q	NOUN
gp-196	5	42	ratio	ratio	NOUN
gp-196	5	43	of	of	ADP
gp-196	5	44	0.92	0.92	NUM
gp-196	5	45	%	%	NOUN
gp-196	5	46	meaning	meaning	NOUN
gp-196	5	47	that	that	SCONJ
gp-196	5	48	the	the	DET
gp-196	5	49	stock	stock	NOUN
gp-196	5	50	price	price	NOUN
gp-196	5	51	is	be	AUX
gp-196	5	52	undervalued	undervalue	VERB
gp-196	5	53	.	.	PUNCT
gp-196	6	1	the	the	DET
gp-196	6	2	independent	independent	PROPN
gp-196	6	3	board	board	NOUN
gp-196	6	4	of	of	ADP
gp-196	6	5	commissioners	commissioner	NOUN
gp-196	6	6	,	,	PUNCT
gp-196	6	7	audit	audit	NOUN
gp-196	6	8	committee	committee	NOUN
gp-196	6	9	and	and	CCONJ
gp-196	6	10	tax	tax	NOUN
gp-196	6	11	avoidance	avoidance	NOUN
gp-196	6	12	have	have	VERB
gp-196	6	13	a	a	DET
gp-196	6	14	positive	positive	ADJ
gp-196	6	15	and	and	CCONJ
gp-196	6	16	significant	significant	ADJ
gp-196	6	17	effect	effect	NOUN
gp-196	6	18	on	on	ADP
gp-196	6	19	csr	csr	PROPN
gp-196	6	20	.	.	PUNCT
gp-196	6	21	the	the	DET
gp-196	6	22	independent	independent	PROPN
gp-196	6	23	board	board	PROPN
gp-196	6	24	of	of	ADP
gp-196	6	25	commissioners	commissioner	NOUN
gp-196	6	26	has	have	VERB
gp-196	6	27	a	a	DET
gp-196	6	28	positive	positive	ADJ
gp-196	6	29	impact	impact	NOUN
gp-196	6	30	,	,	PUNCT
gp-196	6	31	while	while	SCONJ
gp-196	6	32	tax	tax	NOUN
gp-196	6	33	avoidance	avoidance	NOUN
gp-196	6	34	is	be	AUX
gp-196	6	35	negative	negative	ADJ
gp-196	6	36	and	and	CCONJ
gp-196	6	37	significant	significant	ADJ
gp-196	6	38	on	on	ADP
gp-196	6	39	firm	firm	ADJ
gp-196	6	40	value	value	NOUN
gp-196	6	41	,	,	PUNCT
gp-196	6	42	but	but	CCONJ
gp-196	6	43	the	the	DET
gp-196	6	44	audit	audit	NOUN
gp-196	6	45	committee	committee	NOUN
gp-196	6	46	does	do	VERB
gp-196	6	47	not	not	PART
gp-196	6	48	on	on	ADP
gp-196	6	49	firm	firm	ADJ
gp-196	6	50	value	value	NOUN
gp-196	6	51	.	.	PUNCT
gp-196	7	1	the	the	DET
gp-196	7	2	path	path	NOUN
gp-196	7	3	test	test	NOUN
gp-196	7	4	proves	prove	VERB
gp-196	7	5	that	that	SCONJ
gp-196	7	6	csr	csr	NOUN
gp-196	7	7	mediates	mediate	NOUN
gp-196	7	8	all	all	DET
gp-196	7	9	the	the	DET
gp-196	7	10	effects	effect	NOUN
gp-196	7	11	of	of	ADP
gp-196	7	12	independent	independent	ADJ
gp-196	7	13	variables	variable	NOUN
gp-196	7	14	on	on	ADP
gp-196	7	15	firm	firm	ADJ
gp-196	7	16	value	value	NOUN
gp-196	7	17	.	.	PUNCT
gp-196	8	1	the	the	DET
gp-196	8	2	findings	finding	NOUN
gp-196	8	3	suggest	suggest	VERB
gp-196	8	4	that	that	SCONJ
gp-196	8	5	companies	company	NOUN
gp-196	8	6	should	should	AUX
gp-196	8	7	prioritize	prioritize	VERB
gp-196	8	8	a	a	DET
gp-196	8	9	strong	strong	ADJ
gp-196	8	10	independent	independent	ADJ
gp-196	8	11	board	board	NOUN
gp-196	8	12	of	of	ADP
gp-196	8	13	commissioners	commissioner	NOUN
gp-196	8	14	to	to	PART
gp-196	8	15	enhance	enhance	VERB
gp-196	8	16	csr	csr	NOUN
gp-196	8	17	practices	practice	NOUN
gp-196	8	18	,	,	PUNCT
gp-196	8	19	reconsider	reconsider	VERB
gp-196	8	20	aggressive	aggressive	ADJ
gp-196	8	21	tax	tax	NOUN
gp-196	8	22	avoidance	avoidance	NOUN
gp-196	8	23	strategies	strategy	NOUN
gp-196	8	24	to	to	PART
gp-196	8	25	avoid	avoid	VERB
gp-196	8	26	negative	negative	ADJ
gp-196	8	27	impacts	impact	NOUN
gp-196	8	28	on	on	ADP
gp-196	8	29	firm	firm	ADJ
gp-196	8	30	value	value	NOUN
gp-196	8	31	,	,	PUNCT
gp-196	8	32	and	and	CCONJ
gp-196	8	33	ensure	ensure	VERB
gp-196	8	34	that	that	SCONJ
gp-196	8	35	the	the	DET
gp-196	8	36	audit	audit	NOUN
gp-196	8	37	committee	committee	NOUN
gp-196	8	38	effectively	effectively	ADV
gp-196	8	39	oversees	oversee	VERB
gp-196	8	40	financial	financial	ADJ
gp-196	8	41	and	and	CCONJ
gp-196	8	42	operational	operational	ADJ
gp-196	8	43	integrity	integrity	NOUN
gp-196	8	44	to	to	PART
gp-196	8	45	indirectly	indirectly	ADV
gp-196	8	46	improve	improve	VERB
gp-196	8	47	csr	csr	NOUN
gp-196	8	48	disclosure	disclosure	NOUN
gp-196	8	49	,	,	PUNCT
gp-196	8	50	all	all	PRON
gp-196	8	51	of	of	ADP
gp-196	8	52	which	which	PRON
gp-196	8	53	collectively	collectively	ADV
gp-196	8	54	contribute	contribute	VERB
gp-196	8	55	to	to	ADP
gp-196	8	56	increasing	increase	VERB
gp-196	8	57	long	long	ADJ
gp-196	8	58	-	-	PUNCT
gp-196	8	59	term	term	NOUN
gp-196	8	60	firm	firm	ADJ
gp-196	8	61	value	value	NOUN
gp-196	8	62	and	and	CCONJ
gp-196	8	63	market	market	NOUN
gp-196	8	64	perception	perception	NOUN
gp-196	8	65	.	.	PUNCT
gp-196	9	1	keywords	keyword	NOUN
gp-196	9	2	:	:	PUNCT
gp-196	9	3	audit	audit	NOUN
gp-196	9	4	committee	committee	NOUN
gp-196	9	5	,	,	PUNCT
gp-196	9	6	csr	csr	PROPN
gp-196	9	7	,	,	PUNCT
gp-196	9	8	firm	firm	ADJ
gp-196	9	9	value	value	NOUN
gp-196	9	10	,	,	PUNCT
gp-196	9	11	gcg	gcg	NOUN
gp-196	9	12	,	,	PUNCT
gp-196	9	13	independent	independent	ADJ
gp-196	9	14	board	board	NOUN
gp-196	9	15	of	of	ADP
gp-196	9	16	commissioners	commissioner	NOUN
gp-196	9	17	,	,	PUNCT
gp-196	9	18	tax	tax	NOUN
gp-196	9	19	avoidance	avoidance	NOUN
gp-196	9	20	.	.	PUNCT
gp-196	10	1	introduction	introduction	NOUN
gp-196	10	2	investment	investment	NOUN
gp-196	10	3	is	be	AUX
gp-196	10	4	part	part	NOUN
gp-196	10	5	of	of	ADP
gp-196	10	6	the	the	DET
gp-196	10	7	way	way	NOUN
gp-196	10	8	to	to	PART
gp-196	10	9	increase	increase	VERB
gp-196	10	10	nominal	nominal	ADJ
gp-196	10	11	value	value	NOUN
gp-196	10	12	in	in	ADP
gp-196	10	13	the	the	DET
gp-196	10	14	future	future	NOUN
gp-196	10	15	(	(	PUNCT
gp-196	10	16	miranda	miranda	PROPN
gp-196	10	17	&	&	CCONJ
gp-196	10	18	nichols	nichols	PROPN
gp-196	10	19	,	,	PUNCT
gp-196	10	20	2012	2012	NUM
gp-196	10	21	)	)	PUNCT
gp-196	10	22	,	,	PUNCT
gp-196	10	23	one	one	NUM
gp-196	10	24	of	of	ADP
gp-196	10	25	which	which	PRON
gp-196	10	26	is	be	AUX
gp-196	10	27	by	by	ADP
gp-196	10	28	buying	buy	VERB
gp-196	10	29	shares	share	NOUN
gp-196	10	30	listed	list	VERB
gp-196	10	31	on	on	ADP
gp-196	10	32	the	the	DET
gp-196	10	33	indonesia	indonesia	PROPN
gp-196	10	34	stock	stock	PROPN
gp-196	10	35	exchange	exchange	PROPN
gp-196	10	36	(	(	PUNCT
gp-196	10	37	idx	idx	PROPN
gp-196	10	38	)	)	PUNCT
gp-196	10	39	(	(	PUNCT
gp-196	10	40	melander	melander	NOUN
gp-196	10	41	et	et	PROPN
gp-196	10	42	al	al	PROPN
gp-196	10	43	.	.	PROPN
gp-196	10	44	,	,	PUNCT
gp-196	10	45	2017	2017	NUM
gp-196	10	46	)	)	PUNCT
gp-196	10	47	.	.	PUNCT
gp-196	11	1	in	in	ADP
gp-196	11	2	connection	connection	NOUN
gp-196	11	3	with	with	ADP
gp-196	11	4	this	this	PRON
gp-196	11	5	,	,	PUNCT
gp-196	11	6	the	the	DET
gp-196	11	7	company	company	NOUN
gp-196	11	8	must	must	AUX
gp-196	11	9	be	be	AUX
gp-196	11	10	able	able	ADJ
gp-196	11	11	to	to	PART
gp-196	11	12	create	create	VERB
gp-196	11	13	a	a	DET
gp-196	11	14	high	high	ADJ
gp-196	11	15	stock	stock	NOUN
gp-196	11	16	index	index	NOUN
gp-196	11	17	,	,	PUNCT
gp-196	11	18	because	because	SCONJ
gp-196	11	19	it	it	PRON
gp-196	11	20	represents	represent	VERB
gp-196	11	21	the	the	DET
gp-196	11	22	share	share	NOUN
gp-196	11	23	price	price	NOUN
gp-196	11	24	,	,	PUNCT
gp-196	11	25	the	the	DET
gp-196	11	26	impact	impact	NOUN
gp-196	11	27	is	be	AUX
gp-196	11	28	that	that	SCONJ
gp-196	11	29	the	the	DET
gp-196	11	30	firm	firm	ADJ
gp-196	11	31	value	value	NOUN
gp-196	11	32	increases	increase	NOUN
gp-196	11	33	(	(	PUNCT
gp-196	11	34	jensen	jensen	PROPN
gp-196	11	35	&	&	CCONJ
gp-196	11	36	meckling	meckling	PROPN
gp-196	11	37	,	,	PUNCT
gp-196	11	38	1976	1976	NUM
gp-196	11	39	)	)	PUNCT
gp-196	11	40	.	.	PUNCT
gp-196	12	1	the	the	DET
gp-196	12	2	problem	problem	NOUN
gp-196	12	3	is	be	AUX
gp-196	12	4	that	that	SCONJ
gp-196	12	5	stock	stock	NOUN
gp-196	12	6	performance	performance	NOUN
gp-196	12	7	on	on	ADP
gp-196	12	8	the	the	DET
gp-196	12	9	idx	idx	NOUN
gp-196	12	10	is	be	AUX
gp-196	12	11	not	not	PART
gp-196	12	12	optimal	optimal	ADJ
gp-196	12	13	between	between	ADP
gp-196	12	14	industries	industry	NOUN
gp-196	12	15	/	/	SYM
gp-196	12	16	sectors	sector	NOUN
gp-196	12	17	,	,	PUNCT
gp-196	12	18	for	for	ADP
gp-196	12	19	example	example	NOUN
gp-196	12	20	in	in	ADP
gp-196	12	21	the	the	DET
gp-196	12	22	technology	technology	NOUN
gp-196	12	23	sector	sector	NOUN
gp-196	12	24	,	,	PUNCT
gp-196	12	25	the	the	DET
gp-196	12	26	performance	performance	NOUN
gp-196	12	27	of	of	ADP
gp-196	12	28	its	its	PRON
gp-196	12	29	shares	share	NOUN
gp-196	12	30	on	on	ADP
gp-196	12	31	the	the	DET
gp-196	12	32	domestic	domestic	ADJ
gp-196	12	33	exchange	exchange	NOUN
gp-196	12	34	is	be	AUX
gp-196	12	35	much	much	ADV
gp-196	12	36	lower	low	ADJ
gp-196	12	37	than	than	ADP
gp-196	12	38	that	that	PRON
gp-196	12	39	of	of	ADP
gp-196	12	40	foreign	foreign	ADJ
gp-196	12	41	exchanges	exchange	NOUN
gp-196	12	42	(	(	PUNCT
gp-196	12	43	especially	especially	ADV
gp-196	12	44	in	in	ADP
gp-196	12	45	the	the	DET
gp-196	12	46	united	united	PROPN
gp-196	12	47	states	states	PROPN
gp-196	12	48	)	)	PUNCT
gp-196	12	49	.	.	PUNCT
gp-196	13	1	it	it	PRON
gp-196	13	2	is	be	AUX
gp-196	13	3	also	also	ADV
gp-196	13	4	recorded	record	VERB
gp-196	13	5	as	as	ADP
gp-196	13	6	the	the	DET
gp-196	13	7	lowest	low	ADJ
gp-196	13	8	performance	performance	NOUN
gp-196	13	9	achievement	achievement	NOUN
gp-196	13	10	compared	compare	VERB
gp-196	13	11	to	to	ADP
gp-196	13	12	all	all	DET
gp-196	13	13	stocks	stock	NOUN
gp-196	13	14	listed	list	VERB
gp-196	13	15	on	on	ADP
gp-196	13	16	the	the	DET
gp-196	13	17	idx	idx	PROPN
gp-196	13	18	.	.	PUNCT
gp-196	14	1	since	since	SCONJ
gp-196	14	2	the	the	DET
gp-196	14	3	beginning	beginning	NOUN
gp-196	14	4	of	of	ADP
gp-196	14	5	2024	2024	NUM
gp-196	14	6	,	,	PUNCT
gp-196	14	7	the	the	DET
gp-196	14	8	technology	technology	NOUN
gp-196	14	9	sector	sector	NOUN
gp-196	14	10	index	index	NOUN
gp-196	14	11	has	have	AUX
gp-196	14	12	fallen	fall	VERB
gp-196	14	13	by	by	ADP
gp-196	14	14	30.06	30.06	NUM
gp-196	14	15	%	%	NOUN
gp-196	14	16	,	,	PUNCT
gp-196	14	17	compared	compare	VERB
gp-196	14	18	to	to	ADP
gp-196	14	19	the	the	DET
gp-196	14	20	jci	jci	PROPN
gp-196	14	21	's	's	PART
gp-196	14	22	decline	decline	NOUN
gp-196	14	23	of	of	ADP
gp-196	14	24	only	only	ADV
gp-196	14	25	7.40	7.40	NUM
gp-196	14	26	%	%	NOUN
gp-196	14	27	.	.	PUNCT
gp-196	15	1	this	this	DET
gp-196	15	2	phenomenon	phenomenon	NOUN
gp-196	15	3	is	be	AUX
gp-196	15	4	especially	especially	ADV
gp-196	15	5	relevant	relevant	ADJ
gp-196	15	6	to	to	ADP
gp-196	15	7	the	the	DET
gp-196	15	8	indonesian	indonesian	ADJ
gp-196	15	9	context	context	NOUN
gp-196	15	10	,	,	PUNCT
gp-196	15	11	where	where	SCONJ
gp-196	15	12	the	the	DET
gp-196	15	13	technology	technology	NOUN
gp-196	15	14	sector	sector	NOUN
gp-196	15	15	is	be	AUX
gp-196	15	16	rapidly	rapidly	ADV
gp-196	15	17	evolving	evolve	VERB
gp-196	15	18	but	but	CCONJ
gp-196	15	19	faces	face	VERB
gp-196	15	20	several	several	ADJ
gp-196	15	21	challenges	challenge	NOUN
gp-196	15	22	.	.	PUNCT
gp-196	16	1	the	the	DET
gp-196	16	2	domestic	domestic	ADJ
gp-196	16	3	american	american	ADJ
gp-196	16	4	journal	journal	PROPN
gp-196	16	5	of	of	ADP
gp-196	16	6	economic	economic	ADJ
gp-196	16	7	and	and	CCONJ
gp-196	16	8	management	management	NOUN
gp-196	16	9	business	business	NOUN
gp-196	16	10	vol	vol	NOUN
gp-196	16	11	.	.	PROPN
gp-196	16	12	4	4	NUM
gp-196	16	13	no	no	NOUN
gp-196	16	14	.	.	NOUN
gp-196	16	15	3	3	NUM
gp-196	16	16	march	march	NOUN
gp-196	16	17	2025	2025	NUM
gp-196	16	18	258	258	NUM
gp-196	16	19	market	market	NOUN
gp-196	16	20	's	's	PART
gp-196	16	21	lag	lag	NOUN
gp-196	16	22	in	in	ADP
gp-196	16	23	performance	performance	NOUN
gp-196	16	24	can	can	AUX
gp-196	16	25	be	be	AUX
gp-196	16	26	attributed	attribute	VERB
gp-196	16	27	to	to	ADP
gp-196	16	28	various	various	ADJ
gp-196	16	29	factors	factor	NOUN
gp-196	16	30	,	,	PUNCT
gp-196	16	31	including	include	VERB
gp-196	16	32	limited	limited	ADJ
gp-196	16	33	innovation	innovation	NOUN
gp-196	16	34	,	,	PUNCT
gp-196	16	35	regulatory	regulatory	ADJ
gp-196	16	36	constraints	constraint	NOUN
gp-196	16	37	,	,	PUNCT
gp-196	16	38	and	and	CCONJ
gp-196	16	39	a	a	DET
gp-196	16	40	lack	lack	NOUN
gp-196	16	41	of	of	ADP
gp-196	16	42	investment	investment	NOUN
gp-196	16	43	in	in	ADP
gp-196	16	44	infrastructure	infrastructure	NOUN
gp-196	16	45	.	.	PUNCT
gp-196	17	1	many	many	ADJ
gp-196	17	2	technology	technology	NOUN
gp-196	17	3	companies	company	NOUN
gp-196	17	4	on	on	ADP
gp-196	17	5	the	the	DET
gp-196	17	6	idx	idx	NOUN
gp-196	17	7	are	be	AUX
gp-196	17	8	still	still	ADV
gp-196	17	9	grappling	grapple	VERB
gp-196	17	10	with	with	ADP
gp-196	17	11	the	the	DET
gp-196	17	12	challenges	challenge	NOUN
gp-196	17	13	of	of	ADP
gp-196	17	14	competing	compete	VERB
gp-196	17	15	in	in	ADP
gp-196	17	16	a	a	DET
gp-196	17	17	globalized	globalize	VERB
gp-196	17	18	digital	digital	ADJ
gp-196	17	19	economy	economy	NOUN
gp-196	17	20	.	.	PUNCT
gp-196	18	1	despite	despite	SCONJ
gp-196	18	2	indonesia	indonesia	PROPN
gp-196	18	3	's	's	PART
gp-196	18	4	growing	grow	VERB
gp-196	18	5	internet	internet	NOUN
gp-196	18	6	penetration	penetration	NOUN
gp-196	18	7	and	and	CCONJ
gp-196	18	8	a	a	DET
gp-196	18	9	young	young	ADJ
gp-196	18	10	,	,	PUNCT
gp-196	18	11	tech	tech	NOUN
gp-196	18	12	-	-	PUNCT
gp-196	18	13	savvy	savvy	ADJ
gp-196	18	14	population	population	NOUN
gp-196	18	15	,	,	PUNCT
gp-196	18	16	local	local	ADJ
gp-196	18	17	tech	tech	NOUN
gp-196	18	18	firms	firm	NOUN
gp-196	18	19	struggle	struggle	VERB
gp-196	18	20	with	with	ADP
gp-196	18	21	scaling	scale	VERB
gp-196	18	22	their	their	PRON
gp-196	18	23	operations	operation	NOUN
gp-196	18	24	,	,	PUNCT
gp-196	18	25	attracting	attract	VERB
gp-196	18	26	significant	significant	ADJ
gp-196	18	27	capital	capital	NOUN
gp-196	18	28	,	,	PUNCT
gp-196	18	29	and	and	CCONJ
gp-196	18	30	achieving	achieve	VERB
gp-196	18	31	sustainable	sustainable	ADJ
gp-196	18	32	growth	growth	NOUN
gp-196	18	33	.	.	PUNCT
gp-196	19	1	moreover	moreover	ADV
gp-196	19	2	,	,	PUNCT
gp-196	19	3	the	the	DET
gp-196	19	4	limited	limited	ADJ
gp-196	19	5	investor	investor	NOUN
gp-196	19	6	confidence	confidence	NOUN
gp-196	19	7	in	in	ADP
gp-196	19	8	domestic	domestic	ADJ
gp-196	19	9	technology	technology	NOUN
gp-196	19	10	stocks	stock	NOUN
gp-196	19	11	is	be	AUX
gp-196	19	12	influenced	influence	VERB
gp-196	19	13	by	by	ADP
gp-196	19	14	the	the	DET
gp-196	19	15	market	market	NOUN
gp-196	19	16	’s	’s	PART
gp-196	19	17	volatility	volatility	NOUN
gp-196	19	18	and	and	CCONJ
gp-196	19	19	the	the	DET
gp-196	19	20	risk	risk	NOUN
gp-196	19	21	-	-	PUNCT
gp-196	19	22	averse	averse	ADJ
gp-196	19	23	nature	nature	NOUN
gp-196	19	24	of	of	ADP
gp-196	19	25	many	many	ADJ
gp-196	19	26	indonesian	indonesian	ADJ
gp-196	19	27	investors	investor	NOUN
gp-196	19	28	,	,	PUNCT
gp-196	19	29	who	who	PRON
gp-196	19	30	often	often	ADV
gp-196	19	31	prefer	prefer	VERB
gp-196	19	32	more	more	ADV
gp-196	19	33	stable	stable	ADJ
gp-196	19	34	and	and	CCONJ
gp-196	19	35	traditional	traditional	ADJ
gp-196	19	36	sectors	sector	NOUN
gp-196	19	37	.	.	PUNCT
gp-196	20	1	this	this	DET
gp-196	20	2	issue	issue	NOUN
gp-196	20	3	highlights	highlight	VERB
gp-196	20	4	the	the	DET
gp-196	20	5	gap	gap	NOUN
gp-196	20	6	between	between	ADP
gp-196	20	7	the	the	DET
gp-196	20	8	potential	potential	NOUN
gp-196	20	9	of	of	ADP
gp-196	20	10	the	the	DET
gp-196	20	11	technology	technology	NOUN
gp-196	20	12	sector	sector	NOUN
gp-196	20	13	and	and	CCONJ
gp-196	20	14	the	the	DET
gp-196	20	15	actual	actual	ADJ
gp-196	20	16	realization	realization	NOUN
gp-196	20	17	of	of	ADP
gp-196	20	18	that	that	DET
gp-196	20	19	potential	potential	NOUN
gp-196	20	20	in	in	ADP
gp-196	20	21	the	the	DET
gp-196	20	22	idx	idx	NOUN
gp-196	20	23	,	,	PUNCT
gp-196	20	24	which	which	PRON
gp-196	20	25	presents	present	VERB
gp-196	20	26	a	a	DET
gp-196	20	27	challenge	challenge	NOUN
gp-196	20	28	for	for	ADP
gp-196	20	29	indonesian	indonesian	ADJ
gp-196	20	30	policymakers	policymaker	NOUN
gp-196	20	31	and	and	CCONJ
gp-196	20	32	market	market	NOUN
gp-196	20	33	regulators	regulator	NOUN
gp-196	20	34	.	.	PUNCT
gp-196	21	1	to	to	PART
gp-196	21	2	address	address	VERB
gp-196	21	3	these	these	DET
gp-196	21	4	issues	issue	NOUN
gp-196	21	5	,	,	PUNCT
gp-196	21	6	a	a	DET
gp-196	21	7	more	more	ADV
gp-196	21	8	robust	robust	ADJ
gp-196	21	9	support	support	NOUN
gp-196	21	10	system	system	NOUN
gp-196	21	11	,	,	PUNCT
gp-196	21	12	including	include	VERB
gp-196	21	13	enhanced	enhanced	ADJ
gp-196	21	14	investor	investor	NOUN
gp-196	21	15	education	education	NOUN
gp-196	21	16	,	,	PUNCT
gp-196	21	17	infrastructure	infrastructure	NOUN
gp-196	21	18	investment	investment	NOUN
gp-196	21	19	,	,	PUNCT
gp-196	21	20	and	and	CCONJ
gp-196	21	21	fostering	foster	VERB
gp-196	21	22	a	a	DET
gp-196	21	23	more	more	ADV
gp-196	21	24	competitive	competitive	ADJ
gp-196	21	25	ecosystem	ecosystem	NOUN
gp-196	21	26	,	,	PUNCT
gp-196	21	27	is	be	AUX
gp-196	21	28	essential	essential	ADJ
gp-196	21	29	for	for	ADP
gp-196	21	30	boosting	boost	VERB
gp-196	21	31	the	the	DET
gp-196	21	32	technology	technology	NOUN
gp-196	21	33	sector	sector	NOUN
gp-196	21	34	’s	’s	PART
gp-196	21	35	performance	performance	NOUN
gp-196	21	36	and	and	CCONJ
gp-196	21	37	aligning	align	VERB
gp-196	21	38	it	it	PRON
gp-196	21	39	with	with	ADP
gp-196	21	40	global	global	ADJ
gp-196	21	41	standards	standard	NOUN
gp-196	21	42	.	.	PUNCT
gp-196	22	1	the	the	DET
gp-196	22	2	following	follow	VERB
gp-196	22	3	stock	stock	NOUN
gp-196	22	4	index	index	NOUN
gp-196	22	5	reflects	reflect	VERB
gp-196	22	6	the	the	DET
gp-196	22	7	lowest	low	ADJ
gp-196	22	8	top	top	ADJ
gp-196	22	9	10	10	NUM
gp-196	22	10	stock	stock	NOUN
gp-196	22	11	prices	price	NOUN
gp-196	22	12	of	of	ADP
gp-196	22	13	the	the	DET
gp-196	22	14	technology	technology	NOUN
gp-196	22	15	sector	sector	NOUN
gp-196	22	16	listed	list	VERB
gp-196	22	17	on	on	ADP
gp-196	22	18	the	the	DET
gp-196	22	19	idx	idx	NOUN
gp-196	22	20	throughout	throughout	ADP
gp-196	22	21	2024	2024	NUM
gp-196	22	22	(	(	PUNCT
gp-196	22	23	nityakanti	nityakanti	NOUN
gp-196	22	24	,	,	PUNCT
gp-196	22	25	2024	2024	NUM
gp-196	22	26	):	):	PUNCT
gp-196	22	27	table	table	NOUN
gp-196	22	28	1	1	NUM
gp-196	22	29	.	.	PUNCT
gp-196	22	30	list	list	NOUN
gp-196	22	31	of	of	ADP
gp-196	22	32	lowest	low	ADJ
gp-196	22	33	technology	technology	NOUN
gp-196	22	34	sector	sector	NOUN
gp-196	22	35	stock	stock	NOUN
gp-196	22	36	indices	index	NOUN
gp-196	22	37	code	code	PROPN
gp-196	22	38	index	index	PROPN
gp-196	22	39	code	code	NOUN
gp-196	22	40	index	index	NOUN
gp-196	22	41	goto	goto	NOUN
gp-196	23	1	-39,53	-39,53	PROPN
gp-196	23	2	%	%	NOUN
gp-196	23	3	nfcx	nfcx	ADJ
gp-196	23	4	-70,37	-70,37	INTJ
gp-196	23	5	%	%	NOUN
gp-196	23	6	open	open	ADJ
gp-196	23	7	-45,37	-45,37	NOUN
gp-196	23	8	%	%	NOUN
gp-196	23	9	kren	kren	NOUN
gp-196	23	10	-90.00	-90.00	PROPN
gp-196	23	11	%	%	NOUN
gp-196	23	12	dcii	dcii	NOUN
gp-196	23	13	-18,26	-18,26	NOUN
gp-196	23	14	%	%	NOUN
gp-196	23	15	buy	buy	VERB
gp-196	23	16	-4,15	-4,15	NOUN
gp-196	23	17	%	%	NOUN
gp-196	23	18	emtk	emtk	NOUN
gp-196	23	19	-37,97	-37,97	NUM
gp-196	23	20	%	%	NOUN
gp-196	23	21	dmmx	dmmx	NOUN
gp-196	23	22	-59,24	-59,24	PUNCT
gp-196	23	23	%	%	PROPN
gp-196	23	24	mcas	mcas	PROPN
gp-196	23	25	-79,66	-79,66	NUM
gp-196	23	26	%	%	NOUN
gp-196	23	27	tfas	tfas	NOUN
gp-196	23	28	-84,85	-84,85	NOUN
gp-196	23	29	%	%	NOUN
gp-196	23	30	source	source	NOUN
gp-196	23	31	:	:	PUNCT
gp-196	23	32	secondary	secondary	ADJ
gp-196	23	33	data	datum	NOUN
gp-196	23	34	processed	process	VERB
gp-196	23	35	(	(	PUNCT
gp-196	23	36	2024	2024	NUM
gp-196	23	37	)	)	PUNCT
gp-196	23	38	.	.	PUNCT
gp-196	24	1	the	the	DET
gp-196	24	2	problems	problem	NOUN
gp-196	24	3	above	above	ADP
gp-196	24	4	indicate	indicate	VERB
gp-196	24	5	that	that	SCONJ
gp-196	24	6	companies	company	NOUN
gp-196	24	7	need	need	VERB
gp-196	24	8	to	to	PART
gp-196	24	9	implement	implement	VERB
gp-196	24	10	good	good	ADJ
gp-196	24	11	corporate	corporate	ADJ
gp-196	24	12	governance	governance	NOUN
gp-196	24	13	(	(	PUNCT
gp-196	24	14	gcg	gcg	PROPN
gp-196	24	15	)	)	PUNCT
gp-196	24	16	optimally	optimally	ADV
gp-196	24	17	.	.	PUNCT
gp-196	25	1	according	accord	VERB
gp-196	25	2	to	to	ADP
gp-196	25	3	agency	agency	NOUN
gp-196	25	4	theory	theory	NOUN
gp-196	25	5	,	,	PUNCT
gp-196	25	6	this	this	PRON
gp-196	25	7	can	can	AUX
gp-196	25	8	be	be	AUX
gp-196	25	9	done	do	VERB
gp-196	25	10	through	through	ADP
gp-196	25	11	supervision	supervision	NOUN
gp-196	25	12	from	from	ADP
gp-196	25	13	the	the	DET
gp-196	25	14	independent	independent	PROPN
gp-196	25	15	board	board	NOUN
gp-196	25	16	of	of	ADP
gp-196	25	17	commissioners	commissioner	NOUN
gp-196	25	18	and	and	CCONJ
gp-196	25	19	audit	audit	NOUN
gp-196	25	20	committee	committee	NOUN
gp-196	25	21	(	(	PUNCT
gp-196	25	22	ebimobowei	ebimobowei	ADJ
gp-196	25	23	,	,	PUNCT
gp-196	25	24	2022	2022	NUM
gp-196	25	25	)	)	PUNCT
gp-196	25	26	.	.	PUNCT
gp-196	26	1	tax	tax	NOUN
gp-196	26	2	avoidance	avoidance	NOUN
gp-196	26	3	is	be	AUX
gp-196	26	4	also	also	ADV
gp-196	26	5	one	one	NUM
gp-196	26	6	of	of	ADP
gp-196	26	7	the	the	DET
gp-196	26	8	ways	way	NOUN
gp-196	26	9	taken	take	VERB
gp-196	26	10	by	by	ADP
gp-196	26	11	agents	agent	NOUN
gp-196	26	12	(	(	PUNCT
gp-196	26	13	oyedakun	oyedakun	NOUN
gp-196	26	14	et	et	PROPN
gp-196	26	15	al	al	PROPN
gp-196	26	16	.	.	PROPN
gp-196	26	17	,	,	PUNCT
gp-196	26	18	2020	2020	NUM
gp-196	26	19	)	)	PUNCT
gp-196	26	20	.	.	PUNCT
gp-196	27	1	has	have	VERB
gp-196	27	2	a	a	DET
gp-196	27	3	significant	significant	ADJ
gp-196	27	4	impact	impact	NOUN
gp-196	27	5	on	on	ADP
gp-196	27	6	sustainable	sustainable	ADJ
gp-196	27	7	corporate	corporate	ADJ
gp-196	27	8	social	social	ADJ
gp-196	27	9	responsibility	responsibility	NOUN
gp-196	27	10	(	(	PUNCT
gp-196	27	11	csr	csr	NOUN
gp-196	27	12	)	)	PUNCT
gp-196	27	13	disclosure	disclosure	NOUN
gp-196	27	14	(	(	PUNCT
gp-196	27	15	paramita	paramita	PROPN
gp-196	27	16	&	&	CCONJ
gp-196	27	17	ali	ali	PROPN
gp-196	27	18	,	,	PUNCT
gp-196	27	19	2023	2023	NUM
gp-196	27	20	;	;	PUNCT
gp-196	27	21	owena	owena	PROPN
gp-196	27	22	et	et	PROPN
gp-196	27	23	al	al	PROPN
gp-196	27	24	.	.	PROPN
gp-196	27	25	,	,	PUNCT
gp-196	27	26	2023	2023	NUM
gp-196	27	27	;	;	PUNCT
gp-196	27	28	ochego	ochego	PROPN
gp-196	27	29	et	et	PROPN
gp-196	27	30	al	al	PROPN
gp-196	27	31	.	.	PROPN
gp-196	27	32	,	,	PUNCT
gp-196	27	33	2019	2019	NUM
gp-196	27	34	)	)	PUNCT
gp-196	27	35	.	.	PUNCT
gp-196	28	1	the	the	DET
gp-196	28	2	phenomenon	phenomenon	NOUN
gp-196	28	3	of	of	ADP
gp-196	28	4	csr	csr	NOUN
gp-196	28	5	is	be	AUX
gp-196	28	6	a	a	DET
gp-196	28	7	trend	trend	NOUN
gp-196	28	8	that	that	PRON
gp-196	28	9	is	be	AUX
gp-196	28	10	being	be	AUX
gp-196	28	11	carried	carry	VERB
gp-196	28	12	out	out	ADP
gp-196	28	13	by	by	ADP
gp-196	28	14	various	various	ADJ
gp-196	28	15	large	large	ADJ
gp-196	28	16	companies	company	NOUN
gp-196	28	17	(	(	PUNCT
gp-196	28	18	herman	herman	PROPN
gp-196	28	19	&	&	CCONJ
gp-196	28	20	abbas	abbas	PROPN
gp-196	28	21	,	,	PUNCT
gp-196	28	22	2023	2023	NUM
gp-196	28	23	)	)	PUNCT
gp-196	28	24	.	.	PUNCT
gp-196	29	1	studies	study	NOUN
gp-196	29	2	on	on	ADP
gp-196	29	3	this	this	DET
gp-196	29	4	domain	domain	NOUN
gp-196	29	5	are	be	AUX
gp-196	29	6	still	still	ADV
gp-196	29	7	focused	focus	VERB
gp-196	29	8	only	only	ADV
gp-196	29	9	on	on	ADP
gp-196	29	10	developed	develop	VERB
gp-196	29	11	countries	country	NOUN
gp-196	29	12	,	,	PUNCT
gp-196	29	13	while	while	SCONJ
gp-196	29	14	those	those	PRON
gp-196	29	15	for	for	ADP
gp-196	29	16	developing	develop	VERB
gp-196	29	17	/	/	SYM
gp-196	29	18	underdeveloped	underdeveloped	ADJ
gp-196	29	19	countries	country	NOUN
gp-196	29	20	are	be	AUX
gp-196	29	21	still	still	ADV
gp-196	29	22	very	very	ADV
gp-196	29	23	limited	limited	ADJ
gp-196	29	24	(	(	PUNCT
gp-196	29	25	butt	butt	PROPN
gp-196	29	26	et	et	PROPN
gp-196	29	27	al	al	PROPN
gp-196	29	28	.	.	PROPN
gp-196	29	29	,	,	PUNCT
gp-196	29	30	2020	2020	NUM
gp-196	29	31	;	;	PUNCT
gp-196	29	32	fabeil	fabeil	NOUN
gp-196	29	33	et	et	PROPN
gp-196	29	34	al	al	PROPN
gp-196	29	35	.	.	PROPN
gp-196	29	36	,	,	PUNCT
gp-196	29	37	2020	2020	NUM
gp-196	29	38	;	;	PUNCT
gp-196	29	39	shu	shu	PROPN
gp-196	29	40	&	&	CCONJ
gp-196	29	41	chiang	chiang	PROPN
gp-196	29	42	,	,	PUNCT
gp-196	29	43	2020	2020	NUM
gp-196	29	44	)	)	PUNCT
gp-196	29	45	.	.	PUNCT
gp-196	30	1	this	this	PRON
gp-196	30	2	has	have	AUX
gp-196	30	3	led	lead	VERB
gp-196	30	4	to	to	ADP
gp-196	30	5	the	the	DET
gp-196	30	6	low	low	ADJ
gp-196	30	7	attractiveness	attractiveness	NOUN
gp-196	30	8	of	of	ADP
gp-196	30	9	academics	academic	NOUN
gp-196	30	10	to	to	PART
gp-196	30	11	test	test	VERB
gp-196	30	12	the	the	DET
gp-196	30	13	determinants	determinant	NOUN
gp-196	30	14	of	of	ADP
gp-196	30	15	csr	csr	NOUN
gp-196	30	16	as	as	SCONJ
gp-196	30	17	shown	show	VERB
gp-196	30	18	in	in	ADP
gp-196	30	19	the	the	DET
gp-196	30	20	following	follow	VERB
gp-196	30	21	table	table	NOUN
gp-196	30	22	:	:	PUNCT
gp-196	30	23	https://pusatdata.kontan.co.id/quote/goto	https://pusatdata.kontan.co.id/quote/goto	PROPN
gp-196	30	24	https://pusatdata.kontan.co.id/quote/nfcx	https://pusatdata.kontan.co.id/quote/nfcx	PROPN
gp-196	30	25	https://pusatdata.kontan.co.id/quote/buka	https://pusatdata.kontan.co.id/quote/buka	PROPN
gp-196	30	26	https://pusatdata.kontan.co.id/quote/kren	https://pusatdata.kontan.co.id/quote/kren	PROPN
gp-196	30	27	https://pusatdata.kontan.co.id/quote/dcii	https://pusatdata.kontan.co.id/quote/dcii	PROPN
gp-196	30	28	https://pusatdata.kontan.co.id/quote/beli	https://pusatdata.kontan.co.id/quote/beli	PROPN
gp-196	30	29	https://pusatdata.kontan.co.id/quote/emtk	https://pusatdata.kontan.co.id/quote/emtk	PROPN
gp-196	30	30	https://pusatdata.kontan.co.id/quote/dmmx	https://pusatdata.kontan.co.id/quote/dmmx	PROPN
gp-196	30	31	https://pusatdata.kontan.co.id/quote/mcas	https://pusatdata.kontan.co.id/quote/mca	VERB
gp-196	30	32	https://pusatdata.kontan.co.id/quote/tfas	https://pusatdata.kontan.co.id/quote/tfas	PROPN
gp-196	30	33	dian	dian	PROPN
gp-196	30	34	soeka	soeka	PROPN
gp-196	30	35	tiarsa	tiarsa	PROPN
gp-196	30	36	,	,	PUNCT
gp-196	30	37	sunardi	sunardi	PROPN
gp-196	30	38	,	,	PUNCT
gp-196	30	39	edi	edi	PROPN
gp-196	30	40	subiyanto	subiyanto	ADP
gp-196	30	41	259	259	NUM
gp-196	30	42	table	table	NOUN
gp-196	30	43	2	2	NUM
gp-196	30	44	.	.	PUNCT
gp-196	30	45	results	result	NOUN
gp-196	30	46	of	of	ADP
gp-196	30	47	previous	previous	ADJ
gp-196	30	48	research	research	NOUN
gp-196	30	49	review	review	NOUN
gp-196	30	50	on	on	ADP
gp-196	30	51	csr	csr	X
gp-196	30	52	determinants	determinant	NOUN
gp-196	30	53	researcher	researcher	NOUN
gp-196	30	54	(	(	PUNCT
gp-196	30	55	year	year	NOUN
gp-196	30	56	)	)	PUNCT
gp-196	30	57	objec	objec	NOUN
gp-196	30	58	results	result	VERB
gp-196	30	59	herman	herman	PROPN
gp-196	30	60	&	&	CCONJ
gp-196	30	61	abbas	abbas	PROPN
gp-196	30	62	(	(	PUNCT
gp-196	30	63	2023	2023	NUM
gp-196	30	64	)	)	PUNCT
gp-196	30	65	;	;	PUNCT
gp-196	30	66	rawi	rawi	NOUN
gp-196	30	67	&	&	CCONJ
gp-196	30	68	muchlish	muchlish	PROPN
gp-196	30	69	(	(	PUNCT
gp-196	30	70	2023	2023	NUM
gp-196	30	71	)	)	PUNCT
gp-196	30	72	.	.	PUNCT
gp-196	31	1	manufacturi	manufacturi	PROPN
gp-196	31	2	ng	ng	PROPN
gp-196	31	3	industry	industry	PROPN
gp-196	31	4	.	.	PUNCT
gp-196	32	1	the	the	DET
gp-196	32	2	independent	independent	PROPN
gp-196	32	3	board	board	PROPN
gp-196	32	4	of	of	ADP
gp-196	32	5	commissioners	commissioner	NOUN
gp-196	32	6	has	have	VERB
gp-196	32	7	a	a	DET
gp-196	32	8	positive	positive	ADJ
gp-196	32	9	and	and	CCONJ
gp-196	32	10	significant	significant	ADJ
gp-196	32	11	effect	effect	NOUN
gp-196	32	12	on	on	ADP
gp-196	32	13	csr	csr	PROPN
gp-196	32	14	.	.	PUNCT
gp-196	33	1	no	no	DET
gp-196	33	2	gaps	gap	NOUN
gp-196	33	3	have	have	AUX
gp-196	33	4	been	be	AUX
gp-196	33	5	found	find	VERB
gp-196	33	6	from	from	ADP
gp-196	33	7	this	this	DET
gp-196	33	8	test	test	NOUN
gp-196	33	9	.	.	PUNCT
gp-196	34	1	rawi	rawi	PROPN
gp-196	34	2	&	&	CCONJ
gp-196	34	3	muchlish	muchlish	PROPN
gp-196	34	4	(	(	PUNCT
gp-196	34	5	2023	2023	NUM
gp-196	34	6	)	)	PUNCT
gp-196	34	7	.	.	PUNCT
gp-196	35	1	manufacturi	manufacturi	PROPN
gp-196	35	2	ng	ng	PROPN
gp-196	35	3	industry	industry	PROPN
gp-196	35	4	.	.	PUNCT
gp-196	36	1	the	the	DET
gp-196	36	2	audit	audit	NOUN
gp-196	36	3	committee	committee	NOUN
gp-196	36	4	has	have	VERB
gp-196	36	5	a	a	DET
gp-196	36	6	positive	positive	ADJ
gp-196	36	7	and	and	CCONJ
gp-196	36	8	significant	significant	ADJ
gp-196	36	9	effect	effect	NOUN
gp-196	36	10	on	on	ADP
gp-196	36	11	csr	csr	PROPN
gp-196	36	12	.	.	PUNCT
gp-196	37	1	no	no	DET
gp-196	37	2	gaps	gap	NOUN
gp-196	37	3	have	have	AUX
gp-196	37	4	been	be	AUX
gp-196	37	5	found	find	VERB
gp-196	37	6	.	.	PUNCT
gp-196	38	1	herman	herman	PROPN
gp-196	38	2	&	&	CCONJ
gp-196	38	3	abbas	abbas	PROPN
gp-196	38	4	(	(	PUNCT
gp-196	38	5	2023	2023	NUM
gp-196	38	6	)	)	PUNCT
gp-196	38	7	.	.	PUNCT
gp-196	39	1	manufacturi	manufacturi	PROPN
gp-196	39	2	ng	ng	PROPN
gp-196	39	3	industry	industry	PROPN
gp-196	39	4	.	.	PUNCT
gp-196	40	1	tax	tax	NOUN
gp-196	40	2	avoidance	avoidance	NOUN
gp-196	40	3	has	have	VERB
gp-196	40	4	a	a	DET
gp-196	40	5	positive	positive	ADJ
gp-196	40	6	and	and	CCONJ
gp-196	40	7	significant	significant	ADJ
gp-196	40	8	impact	impact	NOUN
gp-196	40	9	on	on	ADP
gp-196	40	10	csr	csr	PROPN
gp-196	40	11	.	.	PUNCT
gp-196	41	1	no	no	DET
gp-196	41	2	gaps	gap	NOUN
gp-196	41	3	have	have	AUX
gp-196	41	4	been	be	AUX
gp-196	41	5	found	find	VERB
gp-196	41	6	.	.	PUNCT
gp-196	42	1	source	source	NOUN
gp-196	42	2	:	:	PUNCT
gp-196	42	3	secondary	secondary	ADJ
gp-196	42	4	data	datum	NOUN
gp-196	42	5	processed	process	VERB
gp-196	42	6	(	(	PUNCT
gp-196	42	7	2024	2024	NUM
gp-196	42	8	)	)	PUNCT
gp-196	42	9	.	.	PUNCT
gp-196	43	1	on	on	ADP
gp-196	43	2	the	the	DET
gp-196	43	3	other	other	ADJ
gp-196	43	4	hand	hand	NOUN
gp-196	43	5	,	,	PUNCT
gp-196	43	6	gcg	gcg	NOUN
gp-196	43	7	implementation	implementation	NOUN
gp-196	43	8	also	also	ADV
gp-196	43	9	has	have	VERB
gp-196	43	10	a	a	DET
gp-196	43	11	significant	significant	ADJ
gp-196	43	12	impact	impact	NOUN
gp-196	43	13	on	on	ADP
gp-196	43	14	firm	firm	ADJ
gp-196	43	15	value	value	NOUN
gp-196	43	16	(	(	PUNCT
gp-196	43	17	ebimobowei	ebimobowei	ADJ
gp-196	43	18	,	,	PUNCT
gp-196	43	19	2022	2022	NUM
gp-196	43	20	;	;	PUNCT
gp-196	43	21	mas'ud	mas'ud	NOUN
gp-196	43	22	et	et	PROPN
gp-196	43	23	al	al	PROPN
gp-196	43	24	.	.	PROPN
gp-196	43	25	,	,	PUNCT
gp-196	43	26	2023	2023	NUM
gp-196	43	27	)	)	PUNCT
gp-196	43	28	.	.	PUNCT
gp-196	44	1	the	the	DET
gp-196	44	2	attraction	attraction	NOUN
gp-196	44	3	of	of	ADP
gp-196	44	4	academics	academic	NOUN
gp-196	44	5	is	be	AUX
gp-196	44	6	more	more	ADV
gp-196	44	7	focused	focused	ADJ
gp-196	44	8	on	on	ADP
gp-196	44	9	testing	test	VERB
gp-196	44	10	the	the	DET
gp-196	44	11	determinants	determinant	NOUN
gp-196	44	12	of	of	ADP
gp-196	44	13	firm	firm	ADJ
gp-196	44	14	value	value	NOUN
gp-196	44	15	,	,	PUNCT
gp-196	44	16	although	although	SCONJ
gp-196	44	17	it	it	PRON
gp-196	44	18	is	be	AUX
gp-196	44	19	debatable	debatable	ADJ
gp-196	44	20	as	as	SCONJ
gp-196	44	21	shown	show	VERB
gp-196	44	22	below	below	ADP
gp-196	44	23	:	:	PUNCT
gp-196	44	24	table	table	NOUN
gp-196	44	25	3	3	NUM
gp-196	44	26	.	.	PUNCT
gp-196	45	1	gap	gap	NOUN
gp-196	45	2	of	of	ADP
gp-196	45	3	previous	previous	ADJ
gp-196	45	4	research	research	NOUN
gp-196	45	5	results	result	NOUN
gp-196	45	6	on	on	ADP
gp-196	45	7	firm	firm	ADJ
gp-196	45	8	value	value	NOUN
gp-196	45	9	determinants	determinant	NOUN
gp-196	45	10	researcher	researcher	NOUN
gp-196	45	11	(	(	PUNCT
gp-196	45	12	year	year	NOUN
gp-196	45	13	)	)	PUNCT
gp-196	45	14	objec	objec	NOUN
gp-196	45	15	result	result	NOUN
gp-196	45	16	gap	gap	NOUN
gp-196	45	17	mas'ud	mas'ud	NOUN
gp-196	45	18	et	et	PROPN
gp-196	45	19	al	al	PROPN
gp-196	45	20	.	.	PROPN
gp-196	45	21	(	(	PUNCT
gp-196	45	22	2023	2023	NUM
gp-196	45	23	)	)	PUNCT
gp-196	45	24	;	;	PUNCT
gp-196	45	25	widayawati	widayawati	PROPN
gp-196	45	26	&	&	CCONJ
gp-196	45	27	hardati	hardati	PROPN
gp-196	45	28	(	(	PUNCT
gp-196	45	29	2023	2023	NUM
gp-196	45	30	)	)	PUNCT
gp-196	45	31	;	;	PUNCT
gp-196	45	32	tambunan	tambunan	NOUN
gp-196	45	33	&	&	CCONJ
gp-196	45	34	rosharlianti	rosharlianti	PROPN
gp-196	45	35	(	(	PUNCT
gp-196	45	36	2023	2023	NUM
gp-196	45	37	)	)	PUNCT
gp-196	45	38	.	.	PUNCT
gp-196	46	1	ebimobowei	ebimobowei	PROPN
gp-196	46	2	(	(	PUNCT
gp-196	46	3	2022	2022	NUM
gp-196	46	4	)	)	PUNCT
gp-196	46	5	;	;	PUNCT
gp-196	46	6	fitri	fitri	PROPN
gp-196	46	7	&	&	CCONJ
gp-196	46	8	surjandari	surjandari	ADJ
gp-196	46	9	(	(	PUNCT
gp-196	46	10	2022	2022	NUM
gp-196	46	11	)	)	PUNCT
gp-196	46	12	.	.	PUNCT
gp-196	47	1	jii70	jii70	PROPN
gp-196	47	2	,	,	PUNCT
gp-196	47	3	manufacturing	manufacturing	NOUN
gp-196	47	4	industry	industry	NOUN
gp-196	47	5	,	,	PUNCT
gp-196	47	6	banking	banking	NOUN
gp-196	47	7	industry	industry	NOUN
gp-196	47	8	in	in	ADP
gp-196	47	9	nigeria	nigeria	PROPN
gp-196	47	10	,	,	PUNCT
gp-196	47	11	property	property	NOUN
gp-196	47	12	and	and	CCONJ
gp-196	47	13	real	real	ADJ
gp-196	47	14	estate	estate	NOUN
gp-196	47	15	industry	industry	NOUN
gp-196	47	16	in	in	ADP
gp-196	47	17	idx	idx	PROPN
gp-196	47	18	.	.	PUNCT
gp-196	48	1	the	the	DET
gp-196	48	2	independent	independent	PROPN
gp-196	48	3	board	board	PROPN
gp-196	48	4	of	of	ADP
gp-196	48	5	commissioners	commissioner	NOUN
gp-196	48	6	has	have	VERB
gp-196	48	7	a	a	DET
gp-196	48	8	positive	positive	ADJ
gp-196	48	9	and	and	CCONJ
gp-196	48	10	significant	significant	ADJ
gp-196	48	11	effect	effect	NOUN
gp-196	48	12	on	on	ADP
gp-196	48	13	firm	firm	ADJ
gp-196	48	14	value	value	NOUN
gp-196	48	15	.	.	PUNCT
gp-196	49	1	malik	malik	PROPN
gp-196	49	2	et	et	PROPN
gp-196	49	3	al	al	PROPN
gp-196	49	4	.	.	PROPN
gp-196	49	5	(	(	PUNCT
gp-196	49	6	2023	2023	NUM
gp-196	49	7	)	)	PUNCT
gp-196	49	8	;	;	PUNCT
gp-196	49	9	paramita	paramita	PROPN
gp-196	49	10	&	&	CCONJ
gp-196	49	11	ali	ali	PROPN
gp-196	49	12	(	(	PUNCT
gp-196	49	13	2023	2023	NUM
gp-196	49	14	)	)	PUNCT
gp-196	49	15	;	;	PUNCT
gp-196	49	16	orbaningsih	orbaningsih	PROPN
gp-196	49	17	et	et	PROPN
gp-196	49	18	al	al	PROPN
gp-196	49	19	.	.	PROPN
gp-196	49	20	(	(	PUNCT
gp-196	49	21	2022	2022	NUM
gp-196	49	22	)	)	PUNCT
gp-196	49	23	.	.	PUNCT
gp-196	50	1	mining	mining	NOUN
gp-196	50	2	industry	industry	NOUN
gp-196	50	3	on	on	ADP
gp-196	50	4	the	the	DET
gp-196	50	5	idx	idx	PROPN
gp-196	50	6	,	,	PUNCT
gp-196	50	7	lq45	lq45	PROPN
gp-196	50	8	,	,	PUNCT
gp-196	50	9	sri	sri	PROPN
gp-196	50	10	-	-	PUNCT
gp-196	50	11	kehati	kehati	PROPN
gp-196	50	12	index	index	NOUN
gp-196	50	13	.	.	PUNCT
gp-196	51	1	the	the	DET
gp-196	51	2	independent	independent	PROPN
gp-196	51	3	board	board	PROPN
gp-196	51	4	of	of	ADP
gp-196	51	5	commissioners	commissioner	NOUN
gp-196	51	6	has	have	VERB
gp-196	51	7	no	no	DET
gp-196	51	8	effect	effect	NOUN
gp-196	51	9	on	on	ADP
gp-196	51	10	firm	firm	ADJ
gp-196	51	11	value	value	NOUN
gp-196	51	12	.	.	PUNCT
gp-196	52	1	ellyana	ellyana	NOUN
gp-196	52	2	(	(	PUNCT
gp-196	52	3	2023	2023	NUM
gp-196	52	4	)	)	PUNCT
gp-196	52	5	;	;	PUNCT
gp-196	52	6	octaviani	octaviani	X
gp-196	52	7	(	(	PUNCT
gp-196	52	8	2023	2023	NUM
gp-196	52	9	)	)	PUNCT
gp-196	52	10	;	;	PUNCT
gp-196	52	11	tambunan	tambunan	NOUN
gp-196	52	12	&	&	CCONJ
gp-196	52	13	rosharlianti	rosharlianti	PROPN
gp-196	52	14	(	(	PUNCT
gp-196	52	15	2023	2023	NUM
gp-196	52	16	)	)	PUNCT
gp-196	52	17	.	.	PUNCT
gp-196	53	1	banking	banking	NOUN
gp-196	53	2	industry	industry	NOUN
gp-196	53	3	on	on	ADP
gp-196	53	4	the	the	DET
gp-196	53	5	idx	idx	PROPN
gp-196	53	6	,	,	PUNCT
gp-196	53	7	consumer	consumer	NOUN
gp-196	53	8	goods	good	NOUN
gp-196	53	9	sector	sector	NOUN
gp-196	53	10	,	,	PUNCT
gp-196	53	11	manufacturing	manufacturing	NOUN
gp-196	53	12	industry	industry	NOUN
gp-196	53	13	.	.	PUNCT
gp-196	54	1	the	the	DET
gp-196	54	2	audit	audit	NOUN
gp-196	54	3	committee	committee	NOUN
gp-196	54	4	has	have	VERB
gp-196	54	5	a	a	DET
gp-196	54	6	positive	positive	ADJ
gp-196	54	7	and	and	CCONJ
gp-196	54	8	significant	significant	ADJ
gp-196	54	9	effect	effect	NOUN
gp-196	54	10	on	on	ADP
gp-196	54	11	firm	firm	ADJ
gp-196	54	12	value	value	NOUN
gp-196	54	13	.	.	PUNCT
gp-196	55	1	mas'ud	mas'ud	X
gp-196	55	2	et	et	PROPN
gp-196	55	3	al	al	PROPN
gp-196	55	4	.	.	PROPN
gp-196	55	5	,	,	PUNCT
gp-196	55	6	(	(	PUNCT
gp-196	55	7	2023	2023	NUM
gp-196	55	8	)	)	PUNCT
gp-196	55	9	;	;	PUNCT
gp-196	55	10	paramita	paramita	PROPN
gp-196	55	11	&	&	CCONJ
gp-196	55	12	ali	ali	PROPN
gp-196	55	13	(	(	PUNCT
gp-196	55	14	2023	2023	NUM
gp-196	55	15	)	)	PUNCT
gp-196	55	16	.	.	PUNCT
gp-196	56	1	jii70	jii70	PROPN
gp-196	56	2	,	,	PUNCT
gp-196	56	3	sri	sri	PROPN
gp-196	56	4	-	-	PUNCT
gp-196	56	5	kehati	kehati	PROPN
gp-196	56	6	index	index	NOUN
gp-196	56	7	.	.	PUNCT
gp-196	57	1	the	the	DET
gp-196	57	2	audit	audit	NOUN
gp-196	57	3	committee	committee	NOUN
gp-196	57	4	has	have	VERB
gp-196	57	5	no	no	DET
gp-196	57	6	effect	effect	NOUN
gp-196	57	7	on	on	ADP
gp-196	57	8	firm	firm	ADJ
gp-196	57	9	value	value	NOUN
gp-196	57	10	.	.	PUNCT
gp-196	58	1	ellyana	ellyana	NOUN
gp-196	58	2	(	(	PUNCT
gp-196	58	3	2023	2023	NUM
gp-196	58	4	)	)	PUNCT
gp-196	58	5	;	;	PUNCT
gp-196	58	6	ardillah	ardillah	PROPN
gp-196	58	7	et	et	PROPN
gp-196	58	8	al	al	PROPN
gp-196	58	9	.	.	PROPN
gp-196	58	10	(	(	PUNCT
gp-196	58	11	2022	2022	NUM
gp-196	58	12	)	)	PUNCT
gp-196	58	13	.	.	PUNCT
gp-196	59	1	mining	mining	NOUN
gp-196	59	2	industry	industry	NOUN
gp-196	59	3	.	.	PUNCT
gp-196	60	1	tax	tax	NOUN
gp-196	60	2	avoidance	avoidance	NOUN
gp-196	60	3	has	have	VERB
gp-196	60	4	a	a	DET
gp-196	60	5	positive	positive	ADJ
gp-196	60	6	and	and	CCONJ
gp-196	60	7	significant	significant	ADJ
gp-196	60	8	effect	effect	NOUN
gp-196	60	9	on	on	ADP
gp-196	60	10	firm	firm	ADJ
gp-196	60	11	value	value	NOUN
gp-196	60	12	.	.	PUNCT
gp-196	61	1	gurusinga	gurusinga	PROPN
gp-196	61	2	&	&	CCONJ
gp-196	61	3	michelle	michelle	PROPN
gp-196	61	4	(	(	PUNCT
gp-196	61	5	2023	2023	NUM
gp-196	61	6	)	)	PUNCT
gp-196	61	7	;	;	PUNCT
gp-196	61	8	kasibi	kasibi	PROPN
gp-196	61	9	et	et	PROPN
gp-196	61	10	al	al	PROPN
gp-196	61	11	.	.	PROPN
gp-196	61	12	(	(	PUNCT
gp-196	61	13	2023	2023	NUM
gp-196	61	14	)	)	PUNCT
gp-196	61	15	;	;	PUNCT
gp-196	61	16	wardani	wardani	PROPN
gp-196	61	17	et	et	PROPN
gp-196	61	18	al	al	PROPN
gp-196	61	19	.	.	PROPN
gp-196	62	1	(	(	PUNCT
gp-196	62	2	2023	2023	NUM
gp-196	62	3	)	)	PUNCT
gp-196	62	4	.	.	PUNCT
gp-196	63	1	mining	mining	NOUN
gp-196	63	2	,	,	PUNCT
gp-196	63	3	manufacturing	manufacturing	NOUN
gp-196	63	4	,	,	PUNCT
gp-196	63	5	construction	construction	NOUN
gp-196	63	6	and	and	CCONJ
gp-196	63	7	building	building	NOUN
gp-196	63	8	industries	industry	NOUN
gp-196	63	9	.	.	PUNCT
gp-196	64	1	tax	tax	NOUN
gp-196	64	2	avoidance	avoidance	NOUN
gp-196	64	3	has	have	VERB
gp-196	64	4	no	no	DET
gp-196	64	5	effect	effect	NOUN
gp-196	64	6	on	on	ADP
gp-196	64	7	firm	firm	ADJ
gp-196	64	8	value	value	NOUN
gp-196	64	9	.	.	PUNCT
gp-196	65	1	paramita	paramita	PROPN
gp-196	65	2	&	&	CCONJ
gp-196	65	3	ali	ali	PROPN
gp-196	65	4	(	(	PUNCT
gp-196	65	5	2023	2023	NUM
gp-196	65	6	)	)	PUNCT
gp-196	65	7	;	;	PUNCT
gp-196	65	8	herman	herman	PROPN
gp-196	65	9	&	&	CCONJ
gp-196	65	10	abbas	abbas	PROPN
gp-196	65	11	(	(	PUNCT
gp-196	65	12	2023	2023	NUM
gp-196	65	13	)	)	PUNCT
gp-196	65	14	;	;	PUNCT
gp-196	65	15	fitri	fitri	PROPN
gp-196	65	16	&	&	CCONJ
gp-196	65	17	surjandari	surjandari	ADJ
gp-196	65	18	(	(	PUNCT
gp-196	65	19	2022	2022	NUM
gp-196	65	20	)	)	PUNCT
gp-196	65	21	;	;	PUNCT
gp-196	65	22	le	le	X
gp-196	65	23	&	&	CCONJ
gp-196	65	24	nguyen	nguyen	PROPN
gp-196	65	25	(	(	PUNCT
gp-196	65	26	2022	2022	NUM
gp-196	65	27	)	)	PUNCT
gp-196	65	28	.	.	PUNCT
gp-196	66	1	property	property	NOUN
gp-196	66	2	and	and	CCONJ
gp-196	66	3	real	real	ADJ
gp-196	66	4	estate	estate	NOUN
gp-196	66	5	industry	industry	NOUN
gp-196	66	6	,	,	PUNCT
gp-196	66	7	companies	company	NOUN
gp-196	66	8	in	in	ADP
gp-196	66	9	vietnam	vietnam	PROPN
gp-196	66	10	,	,	PUNCT
gp-196	66	11	sri	sri	PROPN
gp-196	66	12	-	-	PUNCT
gp-196	66	13	kehati	kehati	PROPN
gp-196	66	14	index	index	NOUN
gp-196	66	15	,	,	PUNCT
gp-196	66	16	consumer	consumer	NOUN
gp-196	66	17	goods	good	NOUN
gp-196	66	18	sector	sector	NOUN
gp-196	66	19	.	.	PUNCT
gp-196	67	1	csr	csr	NOUN
gp-196	67	2	has	have	VERB
gp-196	67	3	a	a	DET
gp-196	67	4	positive	positive	ADJ
gp-196	67	5	and	and	CCONJ
gp-196	67	6	significant	significant	ADJ
gp-196	67	7	effect	effect	NOUN
gp-196	67	8	on	on	ADP
gp-196	67	9	firm	firm	ADJ
gp-196	67	10	value	value	NOUN
gp-196	67	11	.	.	PUNCT
gp-196	68	1	american	american	ADJ
gp-196	68	2	journal	journal	PROPN
gp-196	68	3	of	of	ADP
gp-196	68	4	economic	economic	ADJ
gp-196	68	5	and	and	CCONJ
gp-196	68	6	management	management	NOUN
gp-196	68	7	business	business	NOUN
gp-196	68	8	vol	vol	NOUN
gp-196	68	9	.	.	PROPN
gp-196	69	1	4	4	NUM
gp-196	69	2	no	no	NOUN
gp-196	69	3	.	.	NOUN
gp-196	69	4	3	3	NUM
gp-196	69	5	march	march	PROPN
gp-196	69	6	2025	2025	NUM
gp-196	69	7	260	260	NUM
gp-196	69	8	researcher	researcher	NOUN
gp-196	69	9	(	(	PUNCT
gp-196	69	10	year	year	NOUN
gp-196	69	11	)	)	PUNCT
gp-196	69	12	objec	objec	NOUN
gp-196	69	13	result	result	NOUN
gp-196	69	14	gap	gap	NOUN
gp-196	69	15	malik	malik	PROPN
gp-196	69	16	et	et	PROPN
gp-196	69	17	al	al	PROPN
gp-196	69	18	.	.	PROPN
gp-196	69	19	(	(	PUNCT
gp-196	69	20	2023	2023	NUM
gp-196	69	21	)	)	PUNCT
gp-196	69	22	;	;	PUNCT
gp-196	69	23	ardillah	ardillah	PROPN
gp-196	69	24	et	et	PROPN
gp-196	69	25	al	al	PROPN
gp-196	69	26	.	.	PROPN
gp-196	69	27	(	(	PUNCT
gp-196	69	28	2022	2022	NUM
gp-196	69	29	)	)	PUNCT
gp-196	69	30	;	;	PUNCT
gp-196	69	31	orbaningsih	orbaningsih	PROPN
gp-196	69	32	et	et	PROPN
gp-196	69	33	al	al	PROPN
gp-196	69	34	.	.	PROPN
gp-196	69	35	(	(	PUNCT
gp-196	69	36	2022	2022	NUM
gp-196	69	37	)	)	PUNCT
gp-196	69	38	.	.	PUNCT
gp-196	70	1	mining	mining	NOUN
gp-196	70	2	industry	industry	NOUN
gp-196	70	3	on	on	ADP
gp-196	70	4	the	the	DET
gp-196	70	5	idx	idx	PROPN
gp-196	70	6	,	,	PUNCT
gp-196	70	7	lq45	lq45	PROPN
gp-196	70	8	stocks	stock	NOUN
gp-196	70	9	.	.	PUNCT
gp-196	71	1	csr	csr	NOUN
gp-196	71	2	has	have	VERB
gp-196	71	3	no	no	DET
gp-196	71	4	effect	effect	NOUN
gp-196	71	5	on	on	ADP
gp-196	71	6	firm	firm	ADJ
gp-196	71	7	value	value	NOUN
gp-196	71	8	.	.	PUNCT
gp-196	72	1	source	source	NOUN
gp-196	72	2	:	:	PUNCT
gp-196	72	3	secondary	secondary	ADJ
gp-196	72	4	data	datum	NOUN
gp-196	72	5	processed	process	VERB
gp-196	72	6	(	(	PUNCT
gp-196	72	7	2024	2024	NUM
gp-196	72	8	)	)	PUNCT
gp-196	72	9	.	.	PUNCT
gp-196	73	1	large	large	ADJ
gp-196	73	2	companies	company	NOUN
gp-196	73	3	in	in	ADP
gp-196	73	4	vietnam	vietnam	PROPN
gp-196	73	5	believe	believe	VERB
gp-196	73	6	that	that	SCONJ
gp-196	73	7	csr	csr	NOUN
gp-196	73	8	disclosure	disclosure	NOUN
gp-196	73	9	strengthens	strengthen	VERB
gp-196	73	10	the	the	DET
gp-196	73	11	influence	influence	NOUN
gp-196	73	12	of	of	ADP
gp-196	73	13	gcg	gcg	NOUN
gp-196	73	14	on	on	ADP
gp-196	73	15	firm	firm	ADJ
gp-196	73	16	value	value	NOUN
gp-196	73	17	achievement	achievement	NOUN
gp-196	73	18	(	(	PUNCT
gp-196	73	19	le	le	X
gp-196	73	20	&	&	CCONJ
gp-196	73	21	nguyen	nguyen	PROPN
gp-196	73	22	,	,	PUNCT
gp-196	73	23	2022	2022	NUM
gp-196	73	24	)	)	PUNCT
gp-196	73	25	,	,	PUNCT
gp-196	73	26	as	as	ADV
gp-196	73	27	well	well	ADV
gp-196	73	28	as	as	ADP
gp-196	73	29	in	in	ADP
gp-196	73	30	the	the	DET
gp-196	73	31	indian	indian	ADJ
gp-196	73	32	,	,	PUNCT
gp-196	73	33	chinese	chinese	ADJ
gp-196	73	34	and	and	CCONJ
gp-196	73	35	indonesian	indonesian	ADJ
gp-196	73	36	markets	market	NOUN
gp-196	73	37	(	(	PUNCT
gp-196	73	38	purbawangsa	purbawangsa	VERB
gp-196	73	39	et	et	PROPN
gp-196	73	40	al	al	PROPN
gp-196	73	41	.	.	PROPN
gp-196	73	42	,	,	PUNCT
gp-196	73	43	2019	2019	NUM
gp-196	73	44	)	)	PUNCT
gp-196	73	45	.	.	PUNCT
gp-196	74	1	the	the	DET
gp-196	74	2	test	test	NOUN
gp-196	74	3	results	result	NOUN
gp-196	74	4	of	of	ADP
gp-196	74	5	herman	herman	PROPN
gp-196	74	6	&	&	CCONJ
gp-196	74	7	abbas	abbas	PROPN
gp-196	74	8	(	(	PUNCT
gp-196	74	9	2023	2023	NUM
gp-196	74	10	)	)	PUNCT
gp-196	74	11	concluded	conclude	VERB
gp-196	74	12	that	that	SCONJ
gp-196	74	13	csr	csr	NOUN
gp-196	74	14	proved	prove	VERB
gp-196	74	15	to	to	PART
gp-196	74	16	be	be	AUX
gp-196	74	17	a	a	DET
gp-196	74	18	good	good	ADJ
gp-196	74	19	moderator	moderator	NOUN
gp-196	74	20	of	of	ADP
gp-196	74	21	the	the	DET
gp-196	74	22	influence	influence	NOUN
gp-196	74	23	of	of	ADP
gp-196	74	24	the	the	DET
gp-196	74	25	independent	independent	PROPN
gp-196	74	26	board	board	NOUN
gp-196	74	27	of	of	ADP
gp-196	74	28	commissioners	commissioner	NOUN
gp-196	74	29	,	,	PUNCT
gp-196	74	30	audit	audit	NOUN
gp-196	74	31	committee	committee	NOUN
gp-196	74	32	and	and	CCONJ
gp-196	74	33	tax	tax	NOUN
gp-196	74	34	avoidance	avoidance	NOUN
gp-196	74	35	on	on	ADP
gp-196	74	36	firm	firm	ADJ
gp-196	74	37	value	value	NOUN
gp-196	74	38	growth	growth	NOUN
gp-196	74	39	.	.	PUNCT
gp-196	75	1	the	the	DET
gp-196	75	2	study	study	NOUN
gp-196	75	3	of	of	ADP
gp-196	75	4	the	the	DET
gp-196	75	5	role	role	NOUN
gp-196	75	6	of	of	ADP
gp-196	75	7	csr	csr	NOUN
gp-196	75	8	to	to	PART
gp-196	75	9	strengthen	strengthen	VERB
gp-196	75	10	the	the	DET
gp-196	75	11	derterminants	derterminant	NOUN
gp-196	75	12	of	of	ADP
gp-196	75	13	firm	firm	ADJ
gp-196	75	14	value	value	NOUN
gp-196	75	15	also	also	ADV
gp-196	75	16	does	do	AUX
gp-196	75	17	not	not	PART
gp-196	75	18	seem	seem	VERB
gp-196	75	19	to	to	PART
gp-196	75	20	be	be	AUX
gp-196	75	21	a	a	DET
gp-196	75	22	special	special	ADJ
gp-196	75	23	concern	concern	NOUN
gp-196	75	24	for	for	ADP
gp-196	75	25	academics	academic	NOUN
gp-196	75	26	.	.	PUNCT
gp-196	76	1	based	base	VERB
gp-196	76	2	on	on	ADP
gp-196	76	3	the	the	DET
gp-196	76	4	various	various	ADJ
gp-196	76	5	studies	study	NOUN
gp-196	76	6	above	above	ADV
gp-196	76	7	,	,	PUNCT
gp-196	76	8	it	it	PRON
gp-196	76	9	can	can	AUX
gp-196	76	10	be	be	AUX
gp-196	76	11	stated	state	VERB
gp-196	76	12	that	that	SCONJ
gp-196	76	13	there	there	PRON
gp-196	76	14	are	be	VERB
gp-196	76	15	several	several	ADJ
gp-196	76	16	forms	form	NOUN
gp-196	76	17	of	of	ADP
gp-196	76	18	originality	originality	NOUN
gp-196	76	19	from	from	ADP
gp-196	76	20	this	this	DET
gp-196	76	21	research	research	NOUN
gp-196	76	22	.	.	PUNCT
gp-196	77	1	namely	namely	ADV
gp-196	77	2	,	,	PUNCT
gp-196	77	3	no	no	DET
gp-196	77	4	testing	testing	NOUN
gp-196	77	5	has	have	AUX
gp-196	77	6	been	be	AUX
gp-196	77	7	found	find	VERB
gp-196	77	8	on	on	ADP
gp-196	77	9	the	the	DET
gp-196	77	10	object	object	NOUN
gp-196	77	11	of	of	ADP
gp-196	77	12	companies	company	NOUN
gp-196	77	13	in	in	ADP
gp-196	77	14	the	the	DET
gp-196	77	15	technology	technology	NOUN
gp-196	77	16	sector	sector	NOUN
gp-196	77	17	in	in	ADP
gp-196	77	18	the	the	DET
gp-196	77	19	context	context	NOUN
gp-196	77	20	of	of	ADP
gp-196	77	21	csr	csr	X
gp-196	77	22	in	in	ADP
gp-196	77	23	developing	develop	VERB
gp-196	77	24	countries	country	NOUN
gp-196	77	25	like	like	ADP
gp-196	77	26	indonesia	indonesia	PROPN
gp-196	77	27	.	.	PUNCT
gp-196	78	1	previous	previous	ADJ
gp-196	78	2	studies	study	NOUN
gp-196	78	3	have	have	AUX
gp-196	78	4	explored	explore	VERB
gp-196	78	5	csr	csr	NOUN
gp-196	78	6	determinants	determinant	NOUN
gp-196	78	7	and	and	CCONJ
gp-196	78	8	their	their	PRON
gp-196	78	9	relationship	relationship	NOUN
gp-196	78	10	with	with	ADP
gp-196	78	11	firm	firm	ADJ
gp-196	78	12	value	value	NOUN
gp-196	78	13	,	,	PUNCT
gp-196	78	14	but	but	CCONJ
gp-196	78	15	testing	test	VERB
gp-196	78	16	specific	specific	ADJ
gp-196	78	17	to	to	ADP
gp-196	78	18	the	the	DET
gp-196	78	19	technology	technology	NOUN
gp-196	78	20	sector	sector	NOUN
gp-196	78	21	remains	remain	VERB
gp-196	78	22	limited	limited	ADJ
gp-196	78	23	(	(	PUNCT
gp-196	78	24	smith	smith	PROPN
gp-196	78	25	&	&	CCONJ
gp-196	78	26	johnson	johnson	PROPN
gp-196	78	27	,	,	PUNCT
gp-196	78	28	2018	2018	NUM
gp-196	78	29	;	;	PUNCT
gp-196	79	1	chen	chen	PROPN
gp-196	79	2	et	et	PROPN
gp-196	79	3	al	al	PROPN
gp-196	79	4	.	.	PROPN
gp-196	79	5	,	,	PUNCT
gp-196	79	6	2020	2020	NUM
gp-196	79	7	)	)	PUNCT
gp-196	79	8	.	.	PUNCT
gp-196	80	1	moreover	moreover	ADV
gp-196	80	2	,	,	PUNCT
gp-196	80	3	while	while	SCONJ
gp-196	80	4	csr	csr	NOUN
gp-196	80	5	has	have	AUX
gp-196	80	6	been	be	AUX
gp-196	80	7	examined	examine	VERB
gp-196	80	8	as	as	ADP
gp-196	80	9	a	a	DET
gp-196	80	10	moderating	moderate	VERB
gp-196	80	11	variable	variable	NOUN
gp-196	80	12	in	in	ADP
gp-196	80	13	various	various	ADJ
gp-196	80	14	studies	study	NOUN
gp-196	80	15	(	(	PUNCT
gp-196	80	16	lee	lee	PROPN
gp-196	80	17	,	,	PUNCT
gp-196	80	18	2019	2019	NUM
gp-196	80	19	;	;	PUNCT
gp-196	80	20	sharma	sharma	PROPN
gp-196	80	21	&	&	CCONJ
gp-196	80	22	sharma	sharma	PROPN
gp-196	80	23	,	,	PUNCT
gp-196	80	24	2021	2021	NUM
gp-196	80	25	)	)	PUNCT
gp-196	80	26	,	,	PUNCT
gp-196	80	27	there	there	PRON
gp-196	80	28	has	have	AUX
gp-196	80	29	been	be	AUX
gp-196	80	30	no	no	DET
gp-196	80	31	research	research	NOUN
gp-196	80	32	that	that	PRON
gp-196	80	33	tests	test	VERB
gp-196	80	34	csr	csr	X
gp-196	80	35	as	as	ADP
gp-196	80	36	a	a	DET
gp-196	80	37	mediating	mediate	VERB
gp-196	80	38	variable	variable	NOUN
gp-196	80	39	.	.	PUNCT
gp-196	81	1	additionally	additionally	ADV
gp-196	81	2	,	,	PUNCT
gp-196	81	3	most	most	ADJ
gp-196	81	4	research	research	NOUN
gp-196	81	5	on	on	ADP
gp-196	81	6	firm	firm	ADJ
gp-196	81	7	value	value	NOUN
gp-196	81	8	measurement	measurement	NOUN
gp-196	81	9	has	have	AUX
gp-196	81	10	relied	rely	VERB
gp-196	81	11	on	on	ADP
gp-196	81	12	price	price	NOUN
gp-196	81	13	to	to	ADP
gp-196	81	14	book	book	NOUN
gp-196	81	15	value	value	NOUN
gp-196	81	16	(	(	PUNCT
gp-196	81	17	pbv	pbv	NOUN
gp-196	81	18	)	)	PUNCT
gp-196	81	19	,	,	PUNCT
gp-196	81	20	but	but	CCONJ
gp-196	81	21	this	this	DET
gp-196	81	22	study	study	NOUN
gp-196	81	23	uses	use	VERB
gp-196	81	24	tobin	tobin	PROPN
gp-196	81	25	’s	’s	PART
gp-196	81	26	q	q	NOUN
gp-196	81	27	,	,	PUNCT
gp-196	81	28	a	a	DET
gp-196	81	29	more	more	ADV
gp-196	81	30	complex	complex	ADJ
gp-196	81	31	proxy	proxy	NOUN
gp-196	81	32	,	,	PUNCT
gp-196	81	33	to	to	PART
gp-196	81	34	provide	provide	VERB
gp-196	81	35	a	a	DET
gp-196	81	36	deeper	deep	ADJ
gp-196	81	37	understanding	understanding	NOUN
gp-196	81	38	of	of	ADP
gp-196	81	39	firm	firm	ADJ
gp-196	81	40	performance	performance	NOUN
gp-196	81	41	in	in	ADP
gp-196	81	42	the	the	DET
gp-196	81	43	technology	technology	NOUN
gp-196	81	44	sector	sector	NOUN
gp-196	81	45	(	(	PUNCT
gp-196	81	46	foster	foster	ADJ
gp-196	81	47	,	,	PUNCT
gp-196	81	48	2017	2017	NUM
gp-196	81	49	)	)	PUNCT
gp-196	81	50	.	.	PUNCT
gp-196	82	1	therefore	therefore	ADV
gp-196	82	2	,	,	PUNCT
gp-196	82	3	the	the	DET
gp-196	82	4	general	general	ADJ
gp-196	82	5	objectives	objective	NOUN
gp-196	82	6	of	of	ADP
gp-196	82	7	this	this	DET
gp-196	82	8	study	study	NOUN
gp-196	82	9	can	can	AUX
gp-196	82	10	be	be	AUX
gp-196	82	11	formulated	formulate	VERB
gp-196	82	12	as	as	SCONJ
gp-196	82	13	follows	follow	VERB
gp-196	82	14	:	:	PUNCT
gp-196	82	15	describing	describe	VERB
gp-196	82	16	the	the	DET
gp-196	82	17	variables	variable	NOUN
gp-196	82	18	of	of	ADP
gp-196	82	19	the	the	DET
gp-196	82	20	independent	independent	ADJ
gp-196	82	21	board	board	NOUN
gp-196	82	22	of	of	ADP
gp-196	82	23	commissioners	commissioner	NOUN
gp-196	82	24	,	,	PUNCT
gp-196	82	25	audit	audit	NOUN
gp-196	82	26	committee	committee	NOUN
gp-196	82	27	,	,	PUNCT
gp-196	82	28	tax	tax	NOUN
gp-196	82	29	avoidance	avoidance	NOUN
gp-196	82	30	,	,	PUNCT
gp-196	82	31	csr	csr	NOUN
gp-196	82	32	,	,	PUNCT
gp-196	82	33	and	and	CCONJ
gp-196	82	34	firm	firm	ADJ
gp-196	82	35	value	value	NOUN
gp-196	82	36	,	,	PUNCT
gp-196	82	37	while	while	SCONJ
gp-196	82	38	also	also	ADV
gp-196	82	39	examining	examine	VERB
gp-196	82	40	the	the	DET
gp-196	82	41	influence	influence	NOUN
gp-196	82	42	of	of	ADP
gp-196	82	43	these	these	DET
gp-196	82	44	variables	variable	NOUN
gp-196	82	45	on	on	ADP
gp-196	82	46	csr	csr	NOUN
gp-196	82	47	and	and	CCONJ
gp-196	82	48	its	its	PRON
gp-196	82	49	implications	implication	NOUN
gp-196	82	50	for	for	ADP
gp-196	82	51	firm	firm	ADJ
gp-196	82	52	value	value	NOUN
gp-196	82	53	,	,	PUNCT
gp-196	82	54	either	either	CCONJ
gp-196	82	55	directly	directly	ADV
gp-196	82	56	or	or	CCONJ
gp-196	82	57	through	through	ADP
gp-196	82	58	the	the	DET
gp-196	82	59	mediation	mediation	NOUN
gp-196	82	60	of	of	ADP
gp-196	82	61	csr	csr	PROPN
gp-196	82	62	.	.	PUNCT
gp-196	83	1	these	these	DET
gp-196	83	2	objectives	objective	NOUN
gp-196	83	3	are	be	AUX
gp-196	83	4	based	base	VERB
gp-196	83	5	on	on	ADP
gp-196	83	6	the	the	DET
gp-196	83	7	following	follow	VERB
gp-196	83	8	research	research	NOUN
gp-196	83	9	questions	question	NOUN
gp-196	83	10	(	(	PUNCT
gp-196	83	11	rq	rq	INTJ
gp-196	83	12	):	):	PUNCT
gp-196	83	13	rq1	rq1	NOUN
gp-196	83	14	:	:	PUNCT
gp-196	83	15	what	what	PRON
gp-196	83	16	is	be	AUX
gp-196	83	17	the	the	DET
gp-196	83	18	description	description	NOUN
gp-196	83	19	of	of	ADP
gp-196	83	20	independent	independent	ADJ
gp-196	83	21	board	board	NOUN
gp-196	83	22	of	of	ADP
gp-196	83	23	commissioners	commissioner	NOUN
gp-196	83	24	,	,	PUNCT
gp-196	83	25	audit	audit	NOUN
gp-196	83	26	committee	committee	NOUN
gp-196	83	27	,	,	PUNCT
gp-196	83	28	tax	tax	NOUN
gp-196	83	29	avoidance	avoidance	NOUN
gp-196	83	30	,	,	PUNCT
gp-196	83	31	csr	csr	NOUN
gp-196	83	32	,	,	PUNCT
gp-196	83	33	and	and	CCONJ
gp-196	83	34	firm	firm	ADJ
gp-196	83	35	value	value	NOUN
gp-196	83	36	?	?	PUNCT
gp-196	84	1	rq2	rq2	NOUN
gp-196	84	2	:	:	PUNCT
gp-196	84	3	what	what	PRON
gp-196	84	4	is	be	AUX
gp-196	84	5	the	the	DET
gp-196	84	6	effect	effect	NOUN
gp-196	84	7	of	of	ADP
gp-196	84	8	independent	independent	ADJ
gp-196	84	9	board	board	NOUN
gp-196	84	10	of	of	ADP
gp-196	84	11	commissioners	commissioner	NOUN
gp-196	84	12	,	,	PUNCT
gp-196	84	13	audit	audit	NOUN
gp-196	84	14	committee	committee	NOUN
gp-196	84	15	,	,	PUNCT
gp-196	84	16	and	and	CCONJ
gp-196	84	17	tax	tax	NOUN
gp-196	84	18	avoidance	avoidance	NOUN
gp-196	84	19	on	on	ADP
gp-196	84	20	csr	csr	PROPN
gp-196	84	21	?	?	PROPN
gp-196	84	22	rq3	rq3	PROPN
gp-196	84	23	:	:	PUNCT
gp-196	84	24	what	what	PRON
gp-196	84	25	is	be	AUX
gp-196	84	26	the	the	DET
gp-196	84	27	effect	effect	NOUN
gp-196	84	28	of	of	ADP
gp-196	84	29	independent	independent	ADJ
gp-196	84	30	board	board	NOUN
gp-196	84	31	of	of	ADP
gp-196	84	32	commissioners	commissioner	NOUN
gp-196	84	33	,	,	PUNCT
gp-196	84	34	audit	audit	NOUN
gp-196	84	35	committee	committee	NOUN
gp-196	84	36	,	,	PUNCT
gp-196	84	37	tax	tax	NOUN
gp-196	84	38	avoidance	avoidance	NOUN
gp-196	84	39	,	,	PUNCT
gp-196	84	40	and	and	CCONJ
gp-196	84	41	csr	csr	X
gp-196	84	42	on	on	ADP
gp-196	84	43	firm	firm	ADJ
gp-196	84	44	value	value	NOUN
gp-196	84	45	?	?	PUNCT
gp-196	85	1	rq4	rq4	NOUN
gp-196	85	2	:	:	PUNCT
gp-196	85	3	what	what	PRON
gp-196	85	4	is	be	AUX
gp-196	85	5	the	the	DET
gp-196	85	6	effect	effect	NOUN
gp-196	85	7	of	of	ADP
gp-196	85	8	independent	independent	ADJ
gp-196	85	9	board	board	NOUN
gp-196	85	10	of	of	ADP
gp-196	85	11	commissioners	commissioner	NOUN
gp-196	85	12	,	,	PUNCT
gp-196	85	13	audit	audit	NOUN
gp-196	85	14	committee	committee	NOUN
gp-196	85	15	,	,	PUNCT
gp-196	85	16	and	and	CCONJ
gp-196	85	17	tax	tax	NOUN
gp-196	85	18	avoidance	avoidance	NOUN
gp-196	85	19	on	on	ADP
gp-196	85	20	firm	firm	ADJ
gp-196	85	21	value	value	NOUN
gp-196	85	22	mediated	mediate	VERB
gp-196	85	23	by	by	ADP
gp-196	85	24	csr	csr	PROPN
gp-196	85	25	?	?	PROPN
gp-196	85	26	this	this	DET
gp-196	85	27	formulation	formulation	NOUN
gp-196	85	28	can	can	AUX
gp-196	85	29	be	be	AUX
gp-196	85	30	expanded	expand	VERB
gp-196	85	31	in	in	ADP
gp-196	85	32	the	the	DET
gp-196	85	33	benefits	benefit	NOUN
gp-196	85	34	section	section	NOUN
gp-196	85	35	to	to	PART
gp-196	85	36	emphasize	emphasize	VERB
gp-196	85	37	how	how	SCONJ
gp-196	85	38	improving	improve	VERB
gp-196	85	39	these	these	DET
gp-196	85	40	governance	governance	NOUN
gp-196	85	41	practices	practice	NOUN
gp-196	85	42	can	can	AUX
gp-196	85	43	lead	lead	VERB
gp-196	85	44	to	to	ADP
gp-196	85	45	better	well	ADJ
gp-196	85	46	csr	csr	NOUN
gp-196	85	47	disclosures	disclosure	NOUN
gp-196	85	48	and	and	CCONJ
gp-196	85	49	,	,	PUNCT
gp-196	85	50	consequently	consequently	ADV
gp-196	85	51	,	,	PUNCT
gp-196	85	52	enhance	enhance	VERB
gp-196	85	53	company	company	NOUN
gp-196	85	54	value	value	NOUN
gp-196	85	55	.	.	PUNCT
gp-196	86	1	managers	manager	NOUN
gp-196	86	2	and	and	CCONJ
gp-196	86	3	policymakers	policymaker	NOUN
gp-196	86	4	could	could	AUX
gp-196	86	5	use	use	VERB
gp-196	86	6	the	the	DET
gp-196	86	7	findings	finding	NOUN
gp-196	86	8	to	to	PART
gp-196	86	9	refine	refine	VERB
gp-196	86	10	corporate	corporate	ADJ
gp-196	86	11	governance	governance	NOUN
gp-196	86	12	frameworks	framework	NOUN
gp-196	86	13	,	,	PUNCT
gp-196	86	14	ensuring	ensure	VERB
gp-196	86	15	effective	effective	ADJ
gp-196	86	16	monitoring	monitoring	NOUN
gp-196	86	17	through	through	ADP
gp-196	86	18	independent	independent	ADJ
gp-196	86	19	boards	board	NOUN
gp-196	86	20	and	and	CCONJ
gp-196	86	21	audit	audit	NOUN
gp-196	86	22	committees	committee	NOUN
gp-196	86	23	,	,	PUNCT
gp-196	86	24	as	as	ADV
gp-196	86	25	well	well	ADV
gp-196	86	26	as	as	ADP
gp-196	86	27	managing	manage	VERB
gp-196	86	28	tax	tax	NOUN
gp-196	86	29	avoidance	avoidance	NOUN
gp-196	86	30	strategies	strategy	NOUN
gp-196	86	31	to	to	PART
gp-196	86	32	boost	boost	VERB
gp-196	86	33	csr	csr	NOUN
gp-196	86	34	and	and	CCONJ
gp-196	86	35	firm	firm	ADJ
gp-196	86	36	performance	performance	NOUN
gp-196	86	37	.	.	PUNCT
gp-196	87	1	dian	dian	ADJ
gp-196	87	2	soeka	soeka	PROPN
gp-196	87	3	tiarsa	tiarsa	PROPN
gp-196	87	4	,	,	PUNCT
gp-196	87	5	sunardi	sunardi	PROPN
gp-196	87	6	,	,	PUNCT
gp-196	87	7	edi	edi	PROPN
gp-196	87	8	subiyanto	subiyanto	ADP
gp-196	87	9	261	261	NUM
gp-196	87	10	research	research	NOUN
gp-196	87	11	methods	method	NOUN
gp-196	87	12	this	this	DET
gp-196	87	13	quantitative	quantitative	ADJ
gp-196	87	14	research	research	NOUN
gp-196	87	15	design	design	NOUN
gp-196	87	16	is	be	AUX
gp-196	87	17	intended	intend	VERB
gp-196	87	18	to	to	PART
gp-196	87	19	test	test	VERB
gp-196	87	20	the	the	DET
gp-196	87	21	direct	direct	ADJ
gp-196	87	22	effect	effect	NOUN
gp-196	87	23	(	(	PUNCT
gp-196	87	24	h1	h1	NOUN
gp-196	87	25	-	-	PUNCT
gp-196	87	26	h7	h7	PROPN
gp-196	87	27	)	)	PUNCT
gp-196	87	28	,	,	PUNCT
gp-196	87	29	and	and	CCONJ
gp-196	87	30	indirect	indirect	ADJ
gp-196	87	31	effect	effect	NOUN
gp-196	87	32	(	(	PUNCT
gp-196	87	33	h8	h8	NOUN
gp-196	87	34	-	-	PUNCT
gp-196	87	35	h10	h10	NOUN
gp-196	87	36	)	)	PUNCT
gp-196	87	37	hypotheses	hypothesis	NOUN
gp-196	87	38	.	.	PUNCT
gp-196	88	1	the	the	DET
gp-196	88	2	research	research	NOUN
gp-196	88	3	object	object	NOUN
gp-196	88	4	is	be	AUX
gp-196	88	5	set	set	VERB
gp-196	88	6	at	at	ADP
gp-196	88	7	46	46	NUM
gp-196	88	8	technology	technology	NOUN
gp-196	88	9	sector	sector	NOUN
gp-196	88	10	companies	company	NOUN
gp-196	88	11	as	as	ADP
gp-196	88	12	a	a	DET
gp-196	88	13	population	population	NOUN
gp-196	88	14	.	.	PUNCT
gp-196	89	1	determination	determination	NOUN
gp-196	89	2	of	of	ADP
gp-196	89	3	the	the	DET
gp-196	89	4	sample	sample	NOUN
gp-196	89	5	size	size	NOUN
gp-196	89	6	is	be	AUX
gp-196	89	7	carried	carry	VERB
gp-196	89	8	out	out	ADP
gp-196	89	9	using	use	VERB
gp-196	89	10	a	a	DET
gp-196	89	11	purposive	purposive	ADJ
gp-196	89	12	sampling	sampling	NOUN
gp-196	89	13	approach	approach	NOUN
gp-196	89	14	,	,	PUNCT
gp-196	89	15	during	during	ADP
gp-196	89	16	2021	2021	NUM
gp-196	89	17	-	-	SYM
gp-196	89	18	2023	2023	NUM
gp-196	89	19	as	as	SCONJ
gp-196	89	20	shown	show	VERB
gp-196	89	21	in	in	ADP
gp-196	89	22	the	the	DET
gp-196	89	23	following	follow	VERB
gp-196	89	24	table	table	NOUN
gp-196	89	25	:	:	PUNCT
gp-196	89	26	table	table	NOUN
gp-196	89	27	4	4	NUM
gp-196	89	28	.	.	PUNCT
gp-196	89	29	sample	sample	NOUN
gp-196	89	30	size	size	NOUN
gp-196	89	31	determination	determination	NOUN
gp-196	89	32	criteria	criterion	NOUN
gp-196	89	33	total	total	ADJ
gp-196	89	34	population	population	NOUN
gp-196	89	35	46	46	NUM
gp-196	89	36	companies	company	NOUN
gp-196	89	37	that	that	PRON
gp-196	89	38	are	be	AUX
gp-196	89	39	not	not	PART
gp-196	89	40	always	always	ADV
gp-196	89	41	listed	list	VERB
gp-196	89	42	during	during	ADP
gp-196	89	43	the	the	DET
gp-196	89	44	study	study	NOUN
gp-196	89	45	period	period	NOUN
gp-196	89	46	.	.	PUNCT
gp-196	90	1	(	(	PUNCT
gp-196	90	2	13	13	NUM
gp-196	90	3	)	)	PUNCT
gp-196	90	4	companies	company	NOUN
gp-196	90	5	that	that	PRON
gp-196	90	6	do	do	AUX
gp-196	90	7	not	not	PART
gp-196	90	8	have	have	VERB
gp-196	90	9	an	an	DET
gp-196	90	10	independent	independent	ADJ
gp-196	90	11	board	board	NOUN
gp-196	90	12	of	of	ADP
gp-196	90	13	commissioners	commissioner	NOUN
gp-196	90	14	structure	structure	VERB
gp-196	90	15	.	.	PUNCT
gp-196	91	1	(	(	PUNCT
gp-196	91	2	0	0	X
gp-196	91	3	)	)	PUNCT
gp-196	91	4	the	the	DET
gp-196	91	5	ratio	ratio	NOUN
gp-196	91	6	of	of	ADP
gp-196	91	7	the	the	DET
gp-196	91	8	number	number	NOUN
gp-196	91	9	of	of	ADP
gp-196	91	10	csr	csr	NOUN
gp-196	91	11	disclosure	disclosure	NOUN
gp-196	91	12	items	item	NOUN
gp-196	91	13	per	per	ADP
gp-196	91	14	company	company	NOUN
gp-196	91	15	is	be	AUX
gp-196	91	16	<	<	X
gp-196	91	17	50	50	NUM
gp-196	91	18	%	%	NOUN
gp-196	91	19	of	of	ADP
gp-196	91	20	the	the	DET
gp-196	91	21	overall	overall	ADJ
gp-196	91	22	factor	factor	NOUN
gp-196	91	23	.	.	PUNCT
gp-196	92	1	(	(	PUNCT
gp-196	92	2	4	4	X
gp-196	92	3	)	)	PUNCT
gp-196	92	4	companies	company	NOUN
gp-196	92	5	that	that	PRON
gp-196	92	6	do	do	AUX
gp-196	92	7	not	not	PART
gp-196	92	8	present	present	VERB
gp-196	92	9	all	all	DET
gp-196	92	10	data	datum	NOUN
gp-196	92	11	.	.	PUNCT
gp-196	93	1	(	(	PUNCT
gp-196	93	2	5	5	X
gp-196	93	3	)	)	PUNCT
gp-196	93	4	total	total	ADJ
gp-196	93	5	companies	company	NOUN
gp-196	93	6	that	that	PRON
gp-196	93	7	meet	meet	VERB
gp-196	93	8	the	the	DET
gp-196	93	9	criteria	criterion	NOUN
gp-196	93	10	24	24	NUM
gp-196	93	11	total	total	ADJ
gp-196	93	12	3	3	NUM
gp-196	93	13	total	total	NOUN
gp-196	93	14	sample	sample	NOUN
gp-196	93	15	(	(	PUNCT
gp-196	93	16	data	data	PROPN
gp-196	93	17	)	)	PUNCT
gp-196	93	18	72	72	NUM
gp-196	93	19	source	source	NOUN
gp-196	93	20	:	:	PUNCT
gp-196	93	21	secondary	secondary	ADJ
gp-196	93	22	data	datum	NOUN
gp-196	93	23	processed	process	VERB
gp-196	93	24	(	(	PUNCT
gp-196	93	25	2024	2024	NUM
gp-196	93	26	)	)	PUNCT
gp-196	93	27	.	.	PUNCT
gp-196	94	1	the	the	DET
gp-196	94	2	concept	concept	NOUN
gp-196	94	3	definition	definition	NOUN
gp-196	94	4	and	and	CCONJ
gp-196	94	5	operationalization	operationalization	NOUN
gp-196	94	6	of	of	ADP
gp-196	94	7	gcg	gcg	NOUN
gp-196	94	8	(	(	PUNCT
gp-196	94	9	x	x	NOUN
gp-196	94	10	)	)	PUNCT
gp-196	94	11	,	,	PUNCT
gp-196	94	12	csr	csr	X
gp-196	94	13	(	(	PUNCT
gp-196	94	14	y1	y1	NOUN
gp-196	94	15	)	)	PUNCT
gp-196	94	16	,	,	PUNCT
gp-196	94	17	and	and	CCONJ
gp-196	94	18	firm	firm	ADJ
gp-196	94	19	value	value	NOUN
gp-196	94	20	(	(	PUNCT
gp-196	94	21	y2	y2	NOUN
gp-196	94	22	)	)	PUNCT
gp-196	94	23	variables	variable	NOUN
gp-196	94	24	are	be	AUX
gp-196	94	25	each	each	PRON
gp-196	94	26	stated	state	VERB
gp-196	94	27	as	as	SCONJ
gp-196	94	28	follows	follow	VERB
gp-196	94	29	:	:	PUNCT
gp-196	94	30	table	table	NOUN
gp-196	94	31	5	5	NUM
gp-196	94	32	.	.	PUNCT
gp-196	95	1	variable	variable	ADJ
gp-196	95	2	operationalization	operationalization	NOUN
gp-196	95	3	variables	variable	NOUN
gp-196	95	4	concept	concept	VERB
gp-196	95	5	definition	definition	NOUN
gp-196	95	6	variable	variable	ADJ
gp-196	95	7	operationalization	operationalization	NOUN
gp-196	95	8	independent	independent	PROPN
gp-196	95	9	board	board	PROPN
gp-196	95	10	of	of	ADP
gp-196	95	11	commission	commission	NOUN
gp-196	95	12	ers	er	NOUN
gp-196	95	13	(	(	PUNCT
gp-196	95	14	x1	x1	PROPN
gp-196	95	15	)	)	PUNCT
gp-196	95	16	is	be	AUX
gp-196	95	17	an	an	DET
gp-196	95	18	external	external	ADJ
gp-196	95	19	commissioner	commissioner	NOUN
gp-196	95	20	whose	whose	DET
gp-196	95	21	job	job	NOUN
gp-196	95	22	is	be	AUX
gp-196	95	23	to	to	PART
gp-196	95	24	ensure	ensure	VERB
gp-196	95	25	supervision	supervision	NOUN
gp-196	95	26	and	and	CCONJ
gp-196	95	27	safeguard	safeguard	VERB
gp-196	95	28	the	the	DET
gp-196	95	29	rights	right	NOUN
gp-196	95	30	of	of	ADP
gp-196	95	31	stakeholders	stakeholder	NOUN
gp-196	95	32	(	(	PUNCT
gp-196	95	33	malik	malik	PROPN
gp-196	95	34	et	et	PROPN
gp-196	95	35	al	al	PROPN
gp-196	95	36	.	.	PROPN
gp-196	95	37	,	,	PUNCT
gp-196	95	38	2023	2023	NUM
gp-196	95	39	)	)	PUNCT
gp-196	95	40	.	.	PUNCT
gp-196	96	1	100	100	NUM
gp-196	96	2	komisarisdewan	komisarisdewan	PROPN
gp-196	96	3	independen	independen	PROPN
gp-196	96	4	komisarisdewan	komisarisdewan	PROPN
gp-196	96	5	dki	dki	PROPN
gp-196	96	6	x	x	X
gp-196	96	7			X
gp-196	96	8			X
gp-196	97	1	=	=	PUNCT
gp-196	97	2	audit	audit	NOUN
gp-196	97	3	committee	committee	NOUN
gp-196	97	4	(	(	PUNCT
gp-196	97	5	x2	x2	PROPN
gp-196	97	6	)	)	PUNCT
gp-196	97	7	is	be	AUX
gp-196	97	8	a	a	DET
gp-196	97	9	committee	committee	NOUN
gp-196	97	10	that	that	PRON
gp-196	97	11	supervises	supervise	VERB
gp-196	97	12	the	the	DET
gp-196	97	13	performance	performance	NOUN
gp-196	97	14	of	of	ADP
gp-196	97	15	auditors	auditor	NOUN
gp-196	97	16	(	(	PUNCT
gp-196	97	17	ellyana	ellyana	PROPN
gp-196	97	18	,	,	PUNCT
gp-196	97	19	2023	2023	NUM
gp-196	97	20	)	)	PUNCT
gp-196	97	21	.	.	PUNCT
gp-196	98	1	=	=	PROPN
gp-196	98	2	.perusahaan	.perusahaan	VERB
gp-196	98	3	dimiliki	dimiliki	PROPN
gp-196	98	4	yangaudit	yangaudit	PROPN
gp-196	98	5	komite	komite	PROPN
gp-196	98	6	ka	ka	PROPN
gp-196	98	7	tax	tax	PROPN
gp-196	98	8	avoidance	avoidance	NOUN
gp-196	98	9	(	(	PUNCT
gp-196	98	10	x3	x3	ADJ
gp-196	98	11	)	)	PUNCT
gp-196	98	12	is	be	AUX
gp-196	98	13	an	an	DET
gp-196	98	14	action	action	NOUN
gp-196	98	15	to	to	PART
gp-196	98	16	minimize	minimize	VERB
gp-196	98	17	the	the	DET
gp-196	98	18	amount	amount	NOUN
gp-196	98	19	of	of	ADP
gp-196	98	20	tax	tax	NOUN
gp-196	98	21	payable	payable	ADJ
gp-196	98	22	without	without	ADP
gp-196	98	23	violating	violate	VERB
gp-196	98	24	tax	tax	NOUN
gp-196	98	25	regulations	regulation	NOUN
gp-196	98	26	and	and	CCONJ
gp-196	98	27	laws	law	NOUN
gp-196	98	28	(	(	PUNCT
gp-196	98	29	herman	herman	PROPN
gp-196	98	30	&	&	CCONJ
gp-196	98	31	abbas	abbas	PROPN
gp-196	98	32	,	,	PUNCT
gp-196	98	33	2023	2023	NUM
gp-196	98	34	)	)	PUNCT
gp-196	98	35	.	.	PUNCT
gp-196	99	1	100	100	NUM
gp-196	99	2	incomepretax	incomepretax	ADJ
gp-196	99	3	paidtax	paidtax	ADJ
gp-196	99	4	cash	cash	NOUN
gp-196	99	5	cetr	cetr	NOUN
gp-196	99	6	x=	x=	PROPN
gp-196	99	7	csr	csr	X
gp-196	99	8	(	(	PUNCT
gp-196	99	9	y1	y1	NOUN
gp-196	99	10	)	)	PUNCT
gp-196	99	11	is	be	AUX
gp-196	99	12	a	a	DET
gp-196	99	13	form	form	NOUN
gp-196	99	14	of	of	ADP
gp-196	99	15	corporate	corporate	ADJ
gp-196	99	16	dedication	dedication	NOUN
gp-196	99	17	to	to	ADP
gp-196	99	18	the	the	DET
gp-196	99	19	social	social	ADJ
gp-196	99	20	needs	need	NOUN
gp-196	99	21	of	of	ADP
gp-196	99	22	the	the	DET
gp-196	99	23	community	community	NOUN
gp-196	99	24	by	by	ADP
gp-196	99	25	taking	take	VERB
gp-196	99	26	into	into	ADP
gp-196	99	27	account	account	NOUN
gp-196	99	28	economic	economic	ADJ
gp-196	99	29	,	,	PUNCT
gp-196	99	30	social	social	ADJ
gp-196	99	31	,	,	PUNCT
gp-196	99	32	and	and	CCONJ
gp-196	99	33	environmental	environmental	ADJ
gp-196	99	34	aspects	aspect	NOUN
gp-196	99	35	in	in	ADP
gp-196	99	36	a	a	DET
gp-196	99	37	sustainable	sustainable	ADJ
gp-196	99	38	manner	manner	NOUN
gp-196	99	39	(	(	PUNCT
gp-196	99	40	malik	malik	PROPN
gp-196	99	41	et	et	PROPN
gp-196	99	42	al	al	PROPN
gp-196	99	43	.	.	PROPN
gp-196	99	44	,	,	PUNCT
gp-196	99	45	2023	2023	NUM
gp-196	99	46	)	)	PUNCT
gp-196	99	47	.	.	PUNCT
gp-196	100	1	jn	jn	PROPN
gp-196	100	2			X
gp-196	101	1	=	=	PUNCT
gp-196	101	2	j	j	PROPN
gp-196	101	3	j	j	PROPN
gp-196	101	4	xi	xi	PROPN
gp-196	101	5	csrdi	csrdi	VERB
gp-196	101	6	if	if	SCONJ
gp-196	101	7	:	:	PUNCT
gp-196	101	8	companies	company	NOUN
gp-196	101	9	disclose	disclose	VERB
gp-196	101	10	csr	csr	X
gp-196	101	11	(	(	PUNCT
gp-196	101	12	1	1	NUM
gp-196	101	13	)	)	PUNCT
gp-196	101	14	.	.	PUNCT
gp-196	102	1	the	the	DET
gp-196	102	2	company	company	NOUN
gp-196	102	3	does	do	AUX
gp-196	102	4	not	not	PART
gp-196	102	5	disclose	disclose	VERB
gp-196	102	6	csr	csr	X
gp-196	102	7	(	(	PUNCT
gp-196	102	8	0	0	NUM
gp-196	102	9	)	)	PUNCT
gp-196	102	10	.	.	PUNCT
gp-196	103	1	the	the	DET
gp-196	103	2	sum	sum	NOUN
gp-196	103	3	of	of	ADP
gp-196	103	4	these	these	DET
gp-196	103	5	scores	score	NOUN
gp-196	103	6	is	be	AUX
gp-196	103	7	used	use	VERB
gp-196	103	8	as	as	ADP
gp-196	103	9	a	a	DET
gp-196	103	10	reference	reference	NOUN
gp-196	103	11	to	to	PART
gp-196	103	12	calculate	calculate	VERB
gp-196	103	13	the	the	DET
gp-196	103	14	csrdij	csrdij	NOUN
gp-196	103	15	ratio	ratio	NOUN
gp-196	103	16	.	.	PUNCT
gp-196	104	1	firm	firm	ADJ
gp-196	104	2	value	value	NOUN
gp-196	104	3	(	(	PUNCT
gp-196	104	4	y2	y2	INTJ
gp-196	104	5	it	it	PRON
gp-196	104	6	is	be	AUX
gp-196	104	7	the	the	DET
gp-196	104	8	price	price	NOUN
gp-196	104	9	that	that	PRON
gp-196	104	10	potential	potential	ADJ
gp-196	104	11	investors	investor	NOUN
gp-196	104	12	are	be	AUX
gp-196	104	13	able	able	ADJ
gp-196	104	14	to	to	PART
gp-196	104	15	pay	pay	VERB
gp-196	104	16	when	when	SCONJ
gp-196	104	17	the	the	DET
gp-196	104	18	company	company	NOUN
gp-196	104	19	is	be	AUX
gp-196	104	20	liquidated	liquidate	VERB
gp-196	104	21	,	,	PUNCT
gp-196	104	22	and	and	CCONJ
gp-196	104	23	one	one	NUM
gp-196	104	24	rva	rva	PROPN
gp-196	104	25	(	(	PUNCT
gp-196	104	26	mvd	mvd	PROPN
gp-196	104	27	)	)	PUNCT
gp-196	104	28	(	(	PUNCT
gp-196	104	29	mvs	mvs	PROPN
gp-196	104	30	)	)	PUNCT
gp-196	104	31	q	q	NOUN
gp-196	105	1	+	+	CCONJ
gp-196	105	2	=	=	SYM
gp-196	105	3	american	american	ADJ
gp-196	105	4	journal	journal	PROPN
gp-196	105	5	of	of	ADP
gp-196	105	6	economic	economic	ADJ
gp-196	105	7	and	and	CCONJ
gp-196	105	8	management	management	NOUN
gp-196	105	9	business	business	NOUN
gp-196	105	10	vol	vol	NOUN
gp-196	105	11	.	.	PROPN
gp-196	105	12	4	4	NUM
gp-196	105	13	no	no	NOUN
gp-196	105	14	.	.	NOUN
gp-196	106	1	3	3	NUM
gp-196	106	2	march	march	NOUN
gp-196	106	3	2025	2025	NUM
gp-196	106	4	262	262	NUM
gp-196	106	5	variables	variable	NOUN
gp-196	106	6	concept	concept	NOUN
gp-196	106	7	definition	definition	NOUN
gp-196	106	8	variable	variable	ADJ
gp-196	106	9	operationalization	operationalization	NOUN
gp-196	106	10	measure	measure	NOUN
gp-196	106	11	of	of	ADP
gp-196	106	12	the	the	DET
gp-196	106	13	company	company	NOUN
gp-196	106	14	's	's	PART
gp-196	106	15	success	success	NOUN
gp-196	106	16	rate	rate	NOUN
gp-196	106	17	(	(	PUNCT
gp-196	106	18	ebimobowei	ebimobowei	ADJ
gp-196	106	19	,	,	PUNCT
gp-196	106	20	2022	2022	NUM
gp-196	106	21	)	)	PUNCT
gp-196	106	22	.	.	PUNCT
gp-196	107	1	if	if	SCONJ
gp-196	107	2	:	:	PUNCT
gp-196	107	3	q	q	X
gp-196	107	4	<	<	X
gp-196	107	5	1	1	NUM
gp-196	107	6	,	,	PUNCT
gp-196	107	7	the	the	DET
gp-196	107	8	stock	stock	NOUN
gp-196	107	9	is	be	AUX
gp-196	107	10	undervalued	undervalue	VERB
gp-196	107	11	.	.	PUNCT
gp-196	108	1	q	q	X
gp-196	109	1	=	=	NOUN
gp-196	109	2	1	1	NUM
gp-196	109	3	,	,	PUNCT
gp-196	109	4	stock	stock	NOUN
gp-196	109	5	average	average	NOUN
gp-196	109	6	.	.	PUNCT
gp-196	109	7	q	q	PUNCT
gp-196	110	1	>	>	X
gp-196	110	2	1	1	NUM
gp-196	110	3	,	,	PUNCT
gp-196	110	4	the	the	DET
gp-196	110	5	stock	stock	NOUN
gp-196	110	6	is	be	AUX
gp-196	110	7	overvalued	overvalue	VERB
gp-196	110	8	.	.	PUNCT
gp-196	111	1	source	source	NOUN
gp-196	111	2	:	:	PUNCT
gp-196	111	3	secondary	secondary	ADJ
gp-196	111	4	data	datum	NOUN
gp-196	111	5	processed	process	VERB
gp-196	111	6	(	(	PUNCT
gp-196	111	7	2024	2024	NUM
gp-196	111	8	)	)	PUNCT
gp-196	111	9	.	.	PUNCT
gp-196	112	1	the	the	DET
gp-196	112	2	analysis	analysis	NOUN
gp-196	112	3	technique	technique	NOUN
gp-196	112	4	is	be	AUX
gp-196	112	5	in	in	ADP
gp-196	112	6	line	line	NOUN
gp-196	112	7	with	with	ADP
gp-196	112	8	the	the	DET
gp-196	112	9	research	research	NOUN
gp-196	112	10	questions	question	NOUN
gp-196	112	11	,	,	PUNCT
gp-196	112	12	namely	namely	ADV
gp-196	112	13	with	with	ADP
gp-196	112	14	descriptive	descriptive	ADJ
gp-196	112	15	analysis	analysis	NOUN
gp-196	112	16	aimed	aim	VERB
gp-196	112	17	at	at	ADP
gp-196	112	18	providing	provide	VERB
gp-196	112	19	answers	answer	NOUN
gp-196	112	20	to	to	PART
gp-196	112	21	rq1	rq1	VERB
gp-196	112	22	.	.	PUNCT
gp-196	113	1	furthermore	furthermore	ADV
gp-196	113	2	,	,	PUNCT
gp-196	113	3	to	to	PART
gp-196	113	4	answer	answer	VERB
gp-196	113	5	rq2	rq2	NOUN
gp-196	113	6	-	-	PUNCT
gp-196	113	7	rq4	rq4	NOUN
gp-196	113	8	using	use	VERB
gp-196	113	9	inferential	inferential	ADJ
gp-196	113	10	analysis	analysis	NOUN
gp-196	113	11	tools	tool	NOUN
gp-196	113	12	with	with	ADP
gp-196	113	13	path	path	NOUN
gp-196	113	14	test	test	NOUN
gp-196	113	15	techniques	technique	NOUN
gp-196	113	16	through	through	ADP
gp-196	113	17	the	the	DET
gp-196	113	18	classic	classic	ADJ
gp-196	113	19	assumption	assumption	NOUN
gp-196	113	20	test	test	NOUN
gp-196	113	21	stage	stage	NOUN
gp-196	113	22	,	,	PUNCT
gp-196	113	23	model	model	NOUN
gp-196	113	24	equation	equation	NOUN
gp-196	113	25	analysis	analysis	NOUN
gp-196	113	26	,	,	PUNCT
gp-196	113	27	model	model	NOUN
gp-196	113	28	test	test	NOUN
gp-196	113	29	,	,	PUNCT
gp-196	113	30	and	and	CCONJ
gp-196	113	31	direct	direct	ADJ
gp-196	113	32	effect	effect	NOUN
gp-196	113	33	and	and	CCONJ
gp-196	113	34	indirect	indirect	ADJ
gp-196	113	35	effect	effect	NOUN
gp-196	113	36	hypothesis	hypothesis	NOUN
gp-196	113	37	testing	testing	NOUN
gp-196	113	38	.	.	PUNCT
gp-196	114	1	the	the	DET
gp-196	114	2	model	model	NOUN
gp-196	114	3	equation	equation	NOUN
gp-196	114	4	is	be	AUX
gp-196	114	5	expressed	express	VERB
gp-196	114	6	as	as	SCONJ
gp-196	114	7	follows	follow	VERB
gp-196	114	8	:	:	PUNCT
gp-196	114	9	y1	y1	NOUN
gp-196	114	10	=	=	SYM
gp-196	114	11	α1	α1	PROPN
gp-196	115	1	+	+	CCONJ
gp-196	115	2	β1x1	β1x1	PUNCT
gp-196	115	3	+	+	NUM
gp-196	115	4	β2x2	β2x2	PUNCT
gp-196	115	5	+	+	CCONJ
gp-196	115	6	β3x3	β3x3	PUNCT
gp-196	115	7	+	+	CCONJ
gp-196	115	8	e1	e1	NOUN
gp-196	115	9	.................................................	.................................................	PUNCT
gp-196	115	10	(	(	PUNCT
gp-196	115	11	i	i	NOUN
gp-196	115	12	)	)	PUNCT
gp-196	115	13	y2	y2	PROPN
gp-196	115	14	=	=	PUNCT
gp-196	115	15	α2	α2	PROPN
gp-196	115	16	+	+	CCONJ
gp-196	115	17	β4x1	β4x1	PUNCT
gp-196	116	1	+	+	PUNCT
gp-196	116	2	β5x2	β5x2	PUNCT
gp-196	116	3	+	+	CCONJ
gp-196	116	4	β6x3	β6x3	PUNCT
gp-196	117	1	+	+	CCONJ
gp-196	117	2	β7y1	β7y1	PUNCT
gp-196	117	3	+	+	CCONJ
gp-196	117	4	e2	e2	PROPN
gp-196	117	5	........................................	........................................	PUNCT
gp-196	117	6	(	(	PUNCT
gp-196	117	7	ii	ii	NOUN
gp-196	117	8	)	)	PUNCT
gp-196	117	9	result	result	NOUN
gp-196	117	10	and	and	CCONJ
gp-196	117	11	discussion	discussion	NOUN
gp-196	117	12	description	description	NOUN
gp-196	117	13	of	of	ADP
gp-196	117	14	research	research	NOUN
gp-196	117	15	variables	variable	NOUN
gp-196	117	16	in	in	ADP
gp-196	117	17	this	this	DET
gp-196	117	18	analysis	analysis	NOUN
gp-196	117	19	using	use	VERB
gp-196	117	20	descriptive	descriptive	ADJ
gp-196	117	21	statistics	statistic	NOUN
gp-196	117	22	carried	carry	VERB
gp-196	117	23	out	out	ADP
gp-196	117	24	on	on	ADP
gp-196	117	25	72	72	NUM
gp-196	117	26	data	datum	NOUN
gp-196	117	27	,	,	PUNCT
gp-196	117	28	the	the	DET
gp-196	117	29	results	result	NOUN
gp-196	117	30	of	of	ADP
gp-196	117	31	data	datum	NOUN
gp-196	117	32	processing	processing	NOUN
gp-196	117	33	appear	appear	VERB
gp-196	117	34	as	as	SCONJ
gp-196	117	35	follows	follow	VERB
gp-196	117	36	:	:	PUNCT
gp-196	117	37	table	table	NOUN
gp-196	117	38	6	6	NUM
gp-196	117	39	.	.	PUNCT
gp-196	117	40	descriptive	descriptive	ADJ
gp-196	117	41	statistics	statistic	NOUN
gp-196	117	42	of	of	ADP
gp-196	117	43	research	research	NOUN
gp-196	117	44	variables	variable	NOUN
gp-196	117	45	variables	variables	PROPN
gp-196	117	46	min	min	PROPN
gp-196	117	47	max	max	PROPN
gp-196	117	48	mean	mean	PROPN
gp-196	118	1	std	std	PROPN
gp-196	118	2	.	.	PROPN
gp-196	119	1	dev	dev	PROPN
gp-196	119	2	.	.	PUNCT
gp-196	119	3	independent	independent	PROPN
gp-196	119	4	board	board	PROPN
gp-196	119	5	of	of	ADP
gp-196	119	6	commissioners	commissioner	NOUN
gp-196	119	7	(	(	PUNCT
gp-196	119	8	x1	x1	PROPN
gp-196	119	9	)	)	PUNCT
gp-196	119	10	20,00	20,00	PROPN
gp-196	119	11	66,67	66,67	NUM
gp-196	119	12	43,75	43,75	NUM
gp-196	119	13	14,04	14,04	NUM
gp-196	119	14	audit	audit	NOUN
gp-196	119	15	committee	committee	NOUN
gp-196	119	16	(	(	PUNCT
gp-196	119	17	x2	x2	PROPN
gp-196	119	18	)	)	PUNCT
gp-196	119	19	2	2	NUM
gp-196	119	20	5	5	NUM
gp-196	119	21	3,04	3,04	NUM
gp-196	119	22	0,68	0,68	DET
gp-196	119	23	tax	tax	NOUN
gp-196	119	24	avoidance	avoidance	NOUN
gp-196	119	25	(	(	PUNCT
gp-196	119	26	x3	x3	ADJ
gp-196	119	27	)	)	PUNCT
gp-196	119	28	-208,32	-208,32	PUNCT
gp-196	120	1	73,66	73,66	ADJ
gp-196	120	2	47,23	47,23	PROPN
gp-196	120	3	21,98	21,98	PROPN
gp-196	120	4	csr	csr	X
gp-196	120	5	(	(	PUNCT
gp-196	120	6	y1	y1	NOUN
gp-196	120	7	)	)	PUNCT
gp-196	120	8	57,14	57,14	CCONJ
gp-196	120	9	79,22	79,22	ADV
gp-196	120	10	71,53	71,53	NOUN
gp-196	120	11	7,75	7,75	ADJ
gp-196	120	12	firm	firm	ADJ
gp-196	120	13	value	value	NOUN
gp-196	120	14	(	(	PUNCT
gp-196	120	15	y2	y2	PROPN
gp-196	120	16	)	)	PUNCT
gp-196	120	17	-127,97	-127,97	PROPN
gp-196	120	18	150,28	150,28	NUM
gp-196	120	19	0,92	0,92	NUM
gp-196	120	20	55,96	55,96	NUM
gp-196	120	21	valid	valid	ADJ
gp-196	120	22	n	n	CCONJ
gp-196	120	23	(	(	PUNCT
gp-196	120	24	listwise	listwise	ADJ
gp-196	120	25	)	)	PUNCT
gp-196	120	26	72	72	NUM
gp-196	120	27	source	source	NOUN
gp-196	120	28	:	:	PUNCT
gp-196	120	29	secondary	secondary	ADJ
gp-196	120	30	data	datum	NOUN
gp-196	120	31	processed	process	VERB
gp-196	120	32	(	(	PUNCT
gp-196	120	33	2024	2024	NUM
gp-196	120	34	)	)	PUNCT
gp-196	120	35	.	.	PUNCT
gp-196	121	1	based	base	VERB
gp-196	121	2	on	on	ADP
gp-196	121	3	table	table	NOUN
gp-196	121	4	6	6	NUM
gp-196	121	5	,	,	PUNCT
gp-196	121	6	it	it	PRON
gp-196	121	7	appears	appear	VERB
gp-196	121	8	that	that	SCONJ
gp-196	121	9	the	the	DET
gp-196	121	10	lowest	low	ADJ
gp-196	121	11	ratio	ratio	NOUN
gp-196	121	12	of	of	ADP
gp-196	121	13	independent	independent	ADJ
gp-196	121	14	commissioners	commissioner	NOUN
gp-196	121	15	is	be	AUX
gp-196	121	16	20	20	NUM
gp-196	121	17	%	%	NOUN
gp-196	121	18	in	in	ADP
gp-196	121	19	pt	pt	X
gp-196	121	20	multipolar	multipolar	PROPN
gp-196	121	21	technology	technology	PROPN
gp-196	121	22	tbk	tbk	PROPN
gp-196	121	23	.	.	PUNCT
gp-196	122	1	the	the	DET
gp-196	122	2	largest	large	ADJ
gp-196	122	3	ownership	ownership	NOUN
gp-196	122	4	of	of	ADP
gp-196	122	5	the	the	DET
gp-196	122	6	board	board	NOUN
gp-196	122	7	is	be	AUX
gp-196	122	8	by	by	ADP
gp-196	122	9	pt	pt	PROPN
gp-196	122	10	tourindo	tourindo	PROPN
gp-196	122	11	guide	guide	PROPN
gp-196	122	12	indonesia	indonesia	PROPN
gp-196	122	13	tbk	tbk	PROPN
gp-196	122	14	,	,	PUNCT
gp-196	122	15	pt	pt	PROPN
gp-196	122	16	dci	dci	PROPN
gp-196	122	17	indonesia	indonesia	PROPN
gp-196	122	18	tbk	tbk	PROPN
gp-196	122	19	,	,	PUNCT
gp-196	122	20	and	and	CCONJ
gp-196	122	21	pt	pt	PROPN
gp-196	122	22	cashlez	cashlez	PROPN
gp-196	122	23	worldwide	worldwide	ADV
gp-196	122	24	indonesia	indonesia	PROPN
gp-196	122	25	tbk	tbk	PROPN
gp-196	122	26	(	(	PUNCT
gp-196	122	27	66.67	66.67	NUM
gp-196	122	28	%	%	NOUN
gp-196	122	29	)	)	PUNCT
gp-196	122	30	,	,	PUNCT
gp-196	122	31	with	with	ADP
gp-196	122	32	an	an	DET
gp-196	122	33	average	average	NOUN
gp-196	122	34	of	of	ADP
gp-196	122	35	43.75	43.75	NUM
gp-196	122	36	%	%	NOUN
gp-196	122	37	.	.	PUNCT
gp-196	123	1	technology	technology	NOUN
gp-196	123	2	sector	sector	NOUN
gp-196	123	3	companies	company	NOUN
gp-196	123	4	have	have	VERB
gp-196	123	5	an	an	DET
gp-196	123	6	audit	audit	NOUN
gp-196	123	7	committee	committee	NOUN
gp-196	123	8	of	of	ADP
gp-196	123	9	at	at	ADV
gp-196	123	10	least	least	ADJ
gp-196	123	11	2	2	NUM
gp-196	123	12	(	(	PUNCT
gp-196	123	13	two	two	NUM
gp-196	123	14	)	)	PUNCT
gp-196	123	15	people	people	NOUN
gp-196	123	16	,	,	PUNCT
gp-196	123	17	at	at	ADP
gp-196	123	18	pt	pt	PROPN
gp-196	123	19	sentral	sentral	PROPN
gp-196	123	20	mitra	mitra	PROPN
gp-196	123	21	informatika	informatika	PROPN
gp-196	123	22	tbk	tbk	PROPN
gp-196	123	23	,	,	PUNCT
gp-196	123	24	pt	pt	PROPN
gp-196	123	25	hensel	hensel	PROPN
gp-196	123	26	davest	dav	ADJ
gp-196	123	27	indonesia	indonesia	PROPN
gp-196	123	28	tbk	tbk	PROPN
gp-196	123	29	,	,	PUNCT
gp-196	123	30	pt	pt	PROPN
gp-196	123	31	telefast	telefast	PROPN
gp-196	123	32	indonesia	indonesia	PROPN
gp-196	123	33	tbk	tbk	PROPN
gp-196	123	34	,	,	PUNCT
gp-196	123	35	and	and	CCONJ
gp-196	123	36	pt	pt	PROPN
gp-196	123	37	tourindo	tourindo	PROPN
gp-196	123	38	guide	guide	PROPN
gp-196	123	39	indonesia	indonesia	PROPN
gp-196	123	40	tbk	tbk	PROPN
gp-196	123	41	.	.	PUNCT
gp-196	124	1	the	the	DET
gp-196	124	2	largest	large	ADJ
gp-196	124	3	audit	audit	NOUN
gp-196	124	4	committee	committee	NOUN
gp-196	124	5	(	(	PUNCT
gp-196	124	6	5	5	NUM
gp-196	124	7	people	people	NOUN
gp-196	124	8	)	)	PUNCT
gp-196	124	9	at	at	ADP
gp-196	124	10	pt	pt	PROPN
gp-196	124	11	wira	wira	PROPN
gp-196	124	12	global	global	PROPN
gp-196	124	13	solusi	solusi	PROPN
gp-196	124	14	tbk	tbk	PROPN
gp-196	124	15	,	,	PUNCT
gp-196	124	16	the	the	DET
gp-196	124	17	average	average	ADJ
gp-196	124	18	number	number	NOUN
gp-196	124	19	is	be	AUX
gp-196	124	20	3	3	NUM
gp-196	124	21	(	(	PUNCT
gp-196	124	22	three	three	NUM
gp-196	124	23	)	)	PUNCT
gp-196	124	24	people	people	NOUN
gp-196	124	25	,	,	PUNCT
gp-196	124	26	thus	thus	ADV
gp-196	124	27	fulfilling	fulfil	VERB
gp-196	124	28	pojk	pojk	PROPN
gp-196	124	29	no	no	NOUN
gp-196	124	30	.	.	NOUN
gp-196	124	31	55	55	NUM
gp-196	124	32	/	/	SYM
gp-196	124	33	pojk.04	pojk.04	PROPN
gp-196	124	34	/	/	SYM
gp-196	124	35	2015	2015	NUM
gp-196	124	36	.	.	PUNCT
gp-196	125	1	the	the	DET
gp-196	125	2	lowest	low	ADJ
gp-196	125	3	tax	tax	NOUN
gp-196	125	4	avoidance	avoidance	NOUN
gp-196	125	5	action	action	NOUN
gp-196	125	6	,	,	PUNCT
gp-196	125	7	pt	pt	PROPN
gp-196	125	8	distribusi	distribusi	NOUN
gp-196	125	9	voucher	voucher	PROPN
gp-196	125	10	nusantara	nusantara	PROPN
gp-196	125	11	tbk	tbk	PROPN
gp-196	125	12	.	.	PUNCT
gp-196	126	1	(	(	PUNCT
gp-196	126	2	208.32	208.32	NUM
gp-196	126	3	%	%	NOUN
gp-196	126	4	)	)	PUNCT
gp-196	126	5	,	,	PUNCT
gp-196	126	6	the	the	DET
gp-196	126	7	highest	high	ADJ
gp-196	126	8	(	(	PUNCT
gp-196	126	9	73.66	73.66	NUM
gp-196	126	10	%	%	NOUN
gp-196	126	11	)	)	PUNCT
gp-196	126	12	by	by	ADP
gp-196	126	13	pt	pt	PROPN
gp-196	126	14	sentral	sentral	PROPN
gp-196	126	15	mitra	mitra	PROPN
gp-196	126	16	informatika	informatika	PROPN
gp-196	126	17	tbk	tbk	PROPN
gp-196	126	18	.	.	PUNCT
gp-196	127	1	with	with	ADP
gp-196	127	2	an	an	DET
gp-196	127	3	average	average	NOUN
gp-196	127	4	of	of	ADP
gp-196	127	5	47.23	47.23	NUM
gp-196	127	6	%	%	NOUN
gp-196	127	7	.	.	PUNCT
gp-196	128	1	the	the	DET
gp-196	128	2	lowest	low	ADJ
gp-196	128	3	csr	csr	NOUN
gp-196	128	4	disclosure	disclosure	NOUN
gp-196	128	5	(	(	PUNCT
gp-196	128	6	57.14	57.14	NUM
gp-196	128	7	%	%	NOUN
gp-196	128	8	)	)	PUNCT
gp-196	128	9	by	by	ADP
gp-196	128	10	pt	pt	PROPN
gp-196	128	11	elang	elang	PROPN
gp-196	128	12	mahkota	mahkota	PROPN
gp-196	128	13	teknologi	teknologi	PROPN
gp-196	128	14	tbk	tbk	PROPN
gp-196	128	15	,	,	PUNCT
gp-196	128	16	pt	pt	PROPN
gp-196	128	17	m	m	PROPN
gp-196	128	18	cash	cash	NOUN
gp-196	128	19	integration	integration	NOUN
gp-196	128	20	dian	dian	ADJ
gp-196	128	21	soeka	soeka	PROPN
gp-196	128	22	tiarsa	tiarsa	PROPN
gp-196	128	23	,	,	PUNCT
gp-196	128	24	sunardi	sunardi	PROPN
gp-196	128	25	,	,	PUNCT
gp-196	128	26	edi	edi	PROPN
gp-196	128	27	subiyanto	subiyanto	ADP
gp-196	128	28	263	263	NUM
gp-196	128	29	tbk	tbk	NOUN
gp-196	128	30	,	,	PUNCT
gp-196	128	31	pt	pt	PROPN
gp-196	128	32	galva	galva	PROPN
gp-196	128	33	technologies	technologies	PROPN
gp-196	128	34	tbk	tbk	PROPN
gp-196	128	35	,	,	PUNCT
gp-196	128	36	pt	pt	PROPN
gp-196	128	37	zyrexindo	zyrexindo	PROPN
gp-196	128	38	mandiri	mandiri	PROPN
gp-196	128	39	buana	buana	PROPN
gp-196	128	40	tbk	tbk	PROPN
gp-196	128	41	,	,	PUNCT
gp-196	128	42	and	and	CCONJ
gp-196	128	43	pt	pt	PROPN
gp-196	128	44	cashlez	cashlez	PROPN
gp-196	128	45	worldwide	worldwide	ADV
gp-196	128	46	indonesia	indonesia	PROPN
gp-196	128	47	tbk	tbk	PROPN
gp-196	128	48	.	.	PUNCT
gp-196	129	1	the	the	DET
gp-196	129	2	highest	high	ADJ
gp-196	129	3	(	(	PUNCT
gp-196	129	4	79.22	79.22	NUM
gp-196	129	5	%	%	NOUN
gp-196	129	6	)	)	PUNCT
gp-196	129	7	by	by	ADP
gp-196	129	8	pt	pt	PROPN
gp-196	129	9	sentral	sentral	PROPN
gp-196	129	10	mitra	mitra	PROPN
gp-196	129	11	informatika	informatika	PROPN
gp-196	129	12	tbk	tbk	PROPN
gp-196	129	13	,	,	PUNCT
gp-196	129	14	pt	pt	PROPN
gp-196	129	15	dci	dci	PROPN
gp-196	129	16	indonesia	indonesia	PROPN
gp-196	129	17	tbk	tbk	PROPN
gp-196	129	18	,	,	PUNCT
gp-196	129	19	and	and	CCONJ
gp-196	129	20	pt	pt	PROPN
gp-196	129	21	wira	wira	PROPN
gp-196	129	22	global	global	PROPN
gp-196	129	23	solusi	solusi	PROPN
gp-196	129	24	tbk	tbk	PROPN
gp-196	129	25	,	,	PUNCT
gp-196	129	26	with	with	ADP
gp-196	129	27	an	an	DET
gp-196	129	28	average	average	NOUN
gp-196	129	29	of	of	ADP
gp-196	129	30	71.53	71.53	NUM
gp-196	129	31	%	%	NOUN
gp-196	129	32	.	.	PUNCT
gp-196	130	1	firm	firm	ADJ
gp-196	130	2	value	value	NOUN
gp-196	130	3	proxied	proxie	VERB
gp-196	130	4	by	by	ADP
gp-196	130	5	the	the	DET
gp-196	130	6	lowest	low	ADJ
gp-196	130	7	tobin	tobin	NOUN
gp-196	130	8	's	's	PART
gp-196	130	9	q	q	NOUN
gp-196	130	10	ratio	ratio	NOUN
gp-196	130	11	(	(	PUNCT
gp-196	130	12	-127.97	-127.97	PROPN
gp-196	130	13	%	%	NOUN
gp-196	130	14	)	)	PUNCT
gp-196	130	15	of	of	ADP
gp-196	130	16	pt	pt	X
gp-196	130	17	quantum	quantum	PROPN
gp-196	130	18	clovera	clovera	NOUN
gp-196	130	19	investama	investama	NOUN
gp-196	130	20	tbk	tbk	NOUN
gp-196	130	21	.	.	PUNCT
gp-196	131	1	conversely	conversely	ADV
gp-196	131	2	,	,	PUNCT
gp-196	131	3	pt	pt	PROPN
gp-196	131	4	anabatic	anabatic	PROPN
gp-196	131	5	technologies	technology	NOUN
gp-196	131	6	tbk	tbk	PROPN
gp-196	131	7	.	.	PUNCT
gp-196	131	8	is	be	AUX
gp-196	131	9	in	in	ADP
gp-196	131	10	the	the	DET
gp-196	131	11	highest	high	ADJ
gp-196	131	12	ratio	ratio	NOUN
gp-196	131	13	condition	condition	NOUN
gp-196	131	14	(	(	PUNCT
gp-196	131	15	150.28	150.28	NUM
gp-196	131	16	%	%	NOUN
gp-196	131	17	)	)	PUNCT
gp-196	131	18	,	,	PUNCT
gp-196	131	19	with	with	ADP
gp-196	131	20	an	an	DET
gp-196	131	21	average	average	NOUN
gp-196	131	22	of	of	ADP
gp-196	131	23	0.92	0.92	NUM
gp-196	131	24	%	%	NOUN
gp-196	131	25	.	.	PUNCT
gp-196	132	1	classical	classical	ADJ
gp-196	132	2	assumption	assumption	NOUN
gp-196	132	3	test	test	NOUN
gp-196	132	4	based	base	VERB
gp-196	132	5	on	on	ADP
gp-196	132	6	table	table	NOUN
gp-196	132	7	7	7	NUM
gp-196	132	8	,	,	PUNCT
gp-196	132	9	it	it	PRON
gp-196	132	10	appears	appear	VERB
gp-196	132	11	that	that	SCONJ
gp-196	132	12	the	the	DET
gp-196	132	13	classical	classical	ADJ
gp-196	132	14	assumption	assumption	NOUN
gp-196	132	15	test	test	NOUN
gp-196	132	16	results	result	NOUN
gp-196	132	17	in	in	ADP
gp-196	132	18	both	both	DET
gp-196	132	19	models	model	NOUN
gp-196	132	20	i	i	PRON
gp-196	132	21	and	and	CCONJ
gp-196	132	22	ii	ii	PROPN
gp-196	132	23	are	be	AUX
gp-196	132	24	entirely	entirely	ADV
gp-196	132	25	free	free	ADJ
gp-196	132	26	from	from	ADP
gp-196	132	27	classical	classical	ADJ
gp-196	132	28	assumption	assumption	NOUN
gp-196	132	29	problems	problem	NOUN
gp-196	132	30	.	.	PUNCT
gp-196	133	1	that	that	PRON
gp-196	133	2	is	is	ADV
gp-196	133	3	,	,	PUNCT
gp-196	133	4	the	the	DET
gp-196	133	5	residual	residual	ADJ
gp-196	133	6	data	datum	NOUN
gp-196	133	7	as	as	ADP
gp-196	133	8	a	a	DET
gp-196	133	9	whole	whole	NOUN
gp-196	133	10	is	be	AUX
gp-196	133	11	normal	normal	ADJ
gp-196	133	12	,	,	PUNCT
gp-196	133	13	there	there	PRON
gp-196	133	14	is	be	VERB
gp-196	133	15	no	no	DET
gp-196	133	16	heteroscedasticity	heteroscedasticity	NOUN
gp-196	133	17	,	,	PUNCT
gp-196	133	18	no	no	DET
gp-196	133	19	autocorrelation	autocorrelation	NOUN
gp-196	133	20	disorder	disorder	NOUN
gp-196	133	21	,	,	PUNCT
gp-196	133	22	and	and	CCONJ
gp-196	133	23	free	free	ADJ
gp-196	133	24	from	from	ADP
gp-196	133	25	multicollinearity	multicollinearity	NOUN
gp-196	133	26	problems	problem	NOUN
gp-196	133	27	.	.	PUNCT
gp-196	134	1	these	these	DET
gp-196	134	2	results	result	NOUN
gp-196	134	3	can	can	AUX
gp-196	134	4	then	then	ADV
gp-196	134	5	be	be	AUX
gp-196	134	6	used	use	VERB
gp-196	134	7	as	as	ADP
gp-196	134	8	a	a	DET
gp-196	134	9	reference	reference	NOUN
gp-196	134	10	in	in	ADP
gp-196	134	11	various	various	ADJ
gp-196	134	12	subsequent	subsequent	ADJ
gp-196	134	13	tests	test	NOUN
gp-196	134	14	.	.	PUNCT
gp-196	135	1	table	table	NOUN
gp-196	135	2	7	7	NUM
gp-196	135	3	.	.	PUNCT
gp-196	136	1	classical	classical	ADJ
gp-196	136	2	assumption	assumption	NOUN
gp-196	136	3	test	test	NOUN
gp-196	136	4	model	model	NOUN
gp-196	136	5	test	test	NOUN
gp-196	136	6	cut	cut	VERB
gp-196	136	7	off	off	ADP
gp-196	136	8	results	result	NOUN
gp-196	136	9	conclusion	conclusion	NOUN
gp-196	136	10	i	i	PRON
gp-196	136	11	normality	normality	NOUN
gp-196	136	12	res	re	VERB
gp-196	136	13	1	1	NUM
gp-196	136	14	.	.	PUNCT
gp-196	136	15	skewness	skewness	NOUN
gp-196	136	16	<	<	X
gp-196	136	17	2.0	2.0	NUM
gp-196	136	18	0,770	0,770	NUM
gp-196	136	19	residuals	residual	NOUN
gp-196	136	20	are	be	AUX
gp-196	136	21	normal	normal	ADJ
gp-196	136	22	.	.	PUNCT
gp-196	137	1	heteroscedasticity	heteroscedasticity	NOUN
gp-196	137	2	:	:	PUNCT
gp-196	137	3	absres	absre	VERB
gp-196	137	4	>	>	X
gp-196	137	5	0.05	0.05	NUM
gp-196	137	6	x1	x1	PROPN
gp-196	137	7	➔	➔	PROPN
gp-196	137	8	y1	y1	PROPN
gp-196	137	9	.	.	PUNCT
gp-196	138	1	0,206	0,206	NUM
gp-196	138	2	there	there	PRON
gp-196	138	3	is	be	VERB
gp-196	138	4	no	no	DET
gp-196	138	5	heteroscedasticity	heteroscedasticity	NOUN
gp-196	138	6	.	.	PUNCT
gp-196	139	1	ln_x2	ln_x2	PROPN
gp-196	139	2	➔	➔	PROPN
gp-196	139	3	y1	y1	PROPN
gp-196	139	4	.	.	PUNCT
gp-196	140	1	0,210	0,210	NUM
gp-196	140	2	x3	x3	PROPN
gp-196	140	3	➔	➔	PROPN
gp-196	140	4	y1	y1	PROPN
gp-196	140	5	.	.	PUNCT
gp-196	141	1	0,238	0,238	NUM
gp-196	141	2	autocorrelation	autocorrelation	NOUN
gp-196	141	3	du	du	X
gp-196	141	4	<	<	X
gp-196	141	5	dw	dw	X
gp-196	141	6	<	<	X
gp-196	141	7	4	4	NUM
gp-196	141	8	-	-	SYM
gp-196	141	9	du	du	NOUN
gp-196	141	10	2,019	2,019	NUM
gp-196	141	11	there	there	PRON
gp-196	141	12	is	be	VERB
gp-196	141	13	no	no	DET
gp-196	141	14	autocorrelation	autocorrelation	NOUN
gp-196	141	15	.	.	PUNCT
gp-196	142	1	multicollinearity	multicollinearity	NOUN
gp-196	142	2	:	:	PUNCT
gp-196	142	3	vif	vif	NOUN
gp-196	142	4	<	<	X
gp-196	142	5	10	10	NUM
gp-196	142	6	x1	x1	PROPN
gp-196	142	7	➔	➔	PROPN
gp-196	142	8	y1	y1	PROPN
gp-196	142	9	.	.	PROPN
gp-196	142	10	1,026	1,026	NUM
gp-196	142	11	there	there	PRON
gp-196	142	12	is	be	VERB
gp-196	142	13	no	no	DET
gp-196	142	14	multicollinearity	multicollinearity	NOUN
gp-196	142	15	.	.	PUNCT
gp-196	143	1	ln_x2	ln_x2	PROPN
gp-196	143	2	➔	➔	PROPN
gp-196	143	3	y1	y1	PROPN
gp-196	143	4	.	.	PUNCT
gp-196	144	1	1,084	1,084	NUM
gp-196	144	2	x3	x3	PROPN
gp-196	144	3	➔	➔	PROPN
gp-196	144	4	y1	y1	PROPN
gp-196	144	5	.	.	PROPN
gp-196	144	6	1,060	1,060	NUM
gp-196	144	7	ii	ii	PROPN
gp-196	144	8	normality	normality	NOUN
gp-196	144	9	res	re	NOUN
gp-196	144	10	2	2	NUM
gp-196	144	11	.	.	PUNCT
gp-196	144	12	skewness	skewness	NOUN
gp-196	144	13	<	<	X
gp-196	144	14	2.0	2.0	NUM
gp-196	144	15	0,201	0,201	NUM
gp-196	144	16	residuals	residual	NOUN
gp-196	144	17	are	be	AUX
gp-196	144	18	normal	normal	ADJ
gp-196	144	19	.	.	PUNCT
gp-196	145	1	heteroscedasticity	heteroscedasticity	NOUN
gp-196	145	2	:	:	PUNCT
gp-196	145	3	absres	absre	VERB
gp-196	145	4	>	>	X
gp-196	145	5	0.05	0.05	NUM
gp-196	145	6	x1	x1	PROPN
gp-196	145	7	➔	➔	PROPN
gp-196	145	8	y2	y2	PROPN
gp-196	145	9	.	.	PUNCT
gp-196	146	1	0,501	0,501	NUM
gp-196	146	2	there	there	PRON
gp-196	146	3	is	be	VERB
gp-196	146	4	no	no	DET
gp-196	146	5	heteroscedasticity	heteroscedasticity	NOUN
gp-196	146	6	.	.	PUNCT
gp-196	147	1	ln_x2	ln_x2	PROPN
gp-196	147	2	➔	➔	PROPN
gp-196	147	3	y2	y2	PROPN
gp-196	147	4	.	.	PUNCT
gp-196	148	1	0,644	0,644	NUM
gp-196	148	2	x3	x3	ADJ
gp-196	148	3	➔	➔	PROPN
gp-196	148	4	y2	y2	PROPN
gp-196	148	5	.	.	PUNCT
gp-196	149	1	0,988	0,988	NUM
gp-196	149	2	y1	y1	PROPN
gp-196	149	3	➔	➔	PROPN
gp-196	149	4	y2	y2	PROPN
gp-196	149	5	.	.	PUNCT
gp-196	150	1	0,344	0,344	NUM
gp-196	150	2	autocorrelation	autocorrelation	NOUN
gp-196	150	3	du	du	X
gp-196	150	4	<	<	X
gp-196	150	5	dw	dw	X
gp-196	150	6	<	<	X
gp-196	150	7	4	4	NUM
gp-196	150	8	-	-	SYM
gp-196	150	9	du	du	NOUN
gp-196	150	10	2,737	2,737	NUM
gp-196	150	11	there	there	PRON
gp-196	150	12	is	be	VERB
gp-196	150	13	no	no	DET
gp-196	150	14	autocorrelation	autocorrelation	NOUN
gp-196	150	15	.	.	PUNCT
gp-196	151	1	multicollinearity	multicollinearity	NOUN
gp-196	151	2	:	:	PUNCT
gp-196	151	3	vif	vif	NOUN
gp-196	151	4	<	<	X
gp-196	151	5	10	10	NUM
gp-196	151	6	x1	x1	PROPN
gp-196	151	7	➔	➔	PROPN
gp-196	151	8	y2	y2	PROPN
gp-196	151	9	.	.	PUNCT
gp-196	152	1	1,031	1,031	NUM
gp-196	152	2	there	there	PRON
gp-196	152	3	is	be	VERB
gp-196	152	4	no	no	DET
gp-196	152	5	multicollinearity	multicollinearity	NOUN
gp-196	152	6	.	.	PUNCT
gp-196	153	1	ln_x2	ln_x2	PROPN
gp-196	153	2	➔	➔	PROPN
gp-196	153	3	y2	y2	PROPN
gp-196	153	4	.	.	PUNCT
gp-196	154	1	1,091	1,091	NUM
gp-196	154	2	x3	x3	PROPN
gp-196	154	3	➔	➔	PROPN
gp-196	154	4	y2	y2	PROPN
gp-196	154	5	.	.	PUNCT
gp-196	155	1	1,072	1,072	NUM
gp-196	155	2	y1	y1	PROPN
gp-196	155	3	➔	➔	PROPN
gp-196	155	4	y2	y2	PROPN
gp-196	155	5	.	.	PUNCT
gp-196	156	1	1,028	1,028	NUM
gp-196	156	2	description	description	NOUN
gp-196	156	3	:	:	PUNCT
gp-196	156	4	model	model	NOUN
gp-196	156	5	i	i	PRON
gp-196	156	6	(	(	PUNCT
gp-196	156	7	dun72	dun72	PROPN
gp-196	156	8	,	,	PUNCT
gp-196	156	9	k4	k4	NOUN
gp-196	156	10	)	)	PUNCT
gp-196	156	11	=	=	PUNCT
gp-196	156	12	2.295	2.295	NUM
gp-196	156	13	;	;	PUNCT
gp-196	156	14	4	4	NUM
gp-196	156	15	-	-	SYM
gp-196	156	16	du	du	NOUN
gp-196	156	17	=	=	NOUN
gp-196	156	18	1.707	1.707	NUM
gp-196	156	19	.	.	PUNCT
gp-196	157	1	model	model	PROPN
gp-196	157	2	ii	ii	PROPN
gp-196	157	3	(	(	PUNCT
gp-196	157	4	dun73	dun73	PROPN
gp-196	157	5	,	,	PUNCT
gp-196	157	6	k5	k5	PROPN
gp-196	157	7	)	)	PUNCT
gp-196	157	8	=	=	PUNCT
gp-196	157	9	2.263	2.263	NUM
gp-196	157	10	;	;	PUNCT
gp-196	157	11	4	4	NUM
gp-196	157	12	-	-	SYM
gp-196	157	13	du	du	NOUN
gp-196	157	14	=	=	NOUN
gp-196	157	15	1.737	1.737	NUM
gp-196	157	16	.	.	PUNCT
gp-196	158	1	source	source	NOUN
gp-196	158	2	:	:	PUNCT
gp-196	158	3	secondary	secondary	ADJ
gp-196	158	4	data	datum	NOUN
gp-196	158	5	processed	process	VERB
gp-196	158	6	(	(	PUNCT
gp-196	158	7	2024	2024	NUM
gp-196	158	8	)	)	PUNCT
gp-196	158	9	.	.	PUNCT
gp-196	159	1	path	path	NOUN
gp-196	159	2	analysis	analysis	NOUN
gp-196	159	3	this	this	DET
gp-196	159	4	analysis	analysis	NOUN
gp-196	159	5	was	be	AUX
gp-196	159	6	conducted	conduct	VERB
gp-196	159	7	to	to	PART
gp-196	159	8	determine	determine	VERB
gp-196	159	9	the	the	DET
gp-196	159	10	magnitude	magnitude	NOUN
gp-196	159	11	of	of	ADP
gp-196	159	12	the	the	DET
gp-196	159	13	constant	constant	ADJ
gp-196	159	14	(	(	PUNCT
gp-196	159	15	α	α	NOUN
gp-196	159	16	)	)	PUNCT
gp-196	159	17	,	,	PUNCT
gp-196	159	18	and	and	CCONJ
gp-196	159	19	coefficient	coefficient	NOUN
gp-196	159	20	(	(	PUNCT
gp-196	159	21	β	β	NOUN
gp-196	159	22	)	)	PUNCT
gp-196	159	23	for	for	ADP
gp-196	159	24	both	both	DET
gp-196	159	25	sub	sub	ADJ
gp-196	159	26	-	-	ADJ
gp-196	159	27	structural	structural	ADJ
gp-196	159	28	models	model	NOUN
gp-196	159	29	i	i	PRON
gp-196	159	30	and	and	CCONJ
gp-196	159	31	ii	ii	PROPN
gp-196	159	32	,	,	PUNCT
gp-196	159	33	as	as	SCONJ
gp-196	159	34	stated	state	VERB
gp-196	159	35	in	in	ADP
gp-196	159	36	the	the	DET
gp-196	159	37	following	follow	VERB
gp-196	159	38	table	table	NOUN
gp-196	159	39	:	:	PUNCT
gp-196	159	40	american	american	ADJ
gp-196	159	41	journal	journal	PROPN
gp-196	159	42	of	of	ADP
gp-196	159	43	economic	economic	ADJ
gp-196	159	44	and	and	CCONJ
gp-196	159	45	management	management	NOUN
gp-196	159	46	business	business	NOUN
gp-196	159	47	vol	vol	NOUN
gp-196	159	48	.	.	PROPN
gp-196	160	1	4	4	NUM
gp-196	161	1	no	no	NOUN
gp-196	161	2	.	.	NOUN
gp-196	162	1	3	3	NUM
gp-196	162	2	march	march	NOUN
gp-196	162	3	2025	2025	NUM
gp-196	162	4	264	264	NUM
gp-196	162	5	table	table	NOUN
gp-196	162	6	8	8	NUM
gp-196	162	7	.	.	PUNCT
gp-196	162	8	constants	constant	NOUN
gp-196	162	9	,	,	PUNCT
gp-196	162	10	and	and	CCONJ
gp-196	162	11	coefficients	coefficient	NOUN
gp-196	162	12	of	of	ADP
gp-196	162	13	sub	sub	NOUN
gp-196	162	14	structures	structure	NOUN
gp-196	162	15	i	i	PRON
gp-196	162	16	and	and	CCONJ
gp-196	162	17	ii	ii	PROPN
gp-196	162	18	model	model	NOUN
gp-196	162	19	variables	variable	VERB
gp-196	162	20	α	α	PROPN
gp-196	163	1	β	β	X
gp-196	163	2	dependent	dependent	ADJ
gp-196	163	3	independent	independent	ADJ
gp-196	163	4	i	i	PRON
gp-196	163	5	cs	cs	PROPN
gp-196	163	6	(	(	PUNCT
gp-196	163	7	y1	y1	NOUN
gp-196	163	8	)	)	PUNCT
gp-196	163	9	independent	independent	ADJ
gp-196	163	10	board	board	NOUN
gp-196	163	11	of	of	ADP
gp-196	163	12	commissioners	commissioner	NOUN
gp-196	163	13	(	(	PUNCT
gp-196	163	14	x1	x1	PROPN
gp-196	163	15	)	)	PUNCT
gp-196	163	16	.	.	PUNCT
gp-196	164	1	26,257	26,257	NUM
gp-196	164	2	0,569	0,569	NUM
gp-196	164	3	ln_audit	ln_audit	PROPN
gp-196	164	4	committee	committee	NOUN
gp-196	164	5	(	(	PUNCT
gp-196	164	6	x2	x2	PROPN
gp-196	164	7	)	)	PUNCT
gp-196	164	8	.	.	PUNCT
gp-196	165	1	0,301	0,301	NUM
gp-196	165	2	tax	tax	NOUN
gp-196	165	3	avoidance	avoidance	NOUN
gp-196	165	4	(	(	PUNCT
gp-196	165	5	x3	x3	ADJ
gp-196	165	6	)	)	PUNCT
gp-196	165	7	.	.	PUNCT
gp-196	166	1	0,511	0,511	NUM
gp-196	166	2	ii	ii	NOUN
gp-196	166	3	firm	firm	NOUN
gp-196	166	4	value	value	NOUN
gp-196	166	5	(	(	PUNCT
gp-196	166	6	y2	y2	NOUN
gp-196	166	7	)	)	PUNCT
gp-196	166	8	independent	independent	ADJ
gp-196	166	9	board	board	NOUN
gp-196	166	10	of	of	ADP
gp-196	166	11	commissioners	commissioner	NOUN
gp-196	166	12	(	(	PUNCT
gp-196	166	13	x1	x1	PROPN
gp-196	166	14	)	)	PUNCT
gp-196	166	15	.	.	PUNCT
gp-196	167	1	39,241	39,241	NUM
gp-196	167	2	0,740	0,740	NUM
gp-196	167	3	ln_audit	ln_audit	PROPN
gp-196	167	4	committee	committee	NOUN
gp-196	167	5	(	(	PUNCT
gp-196	167	6	x2	x2	PROPN
gp-196	167	7	)	)	PUNCT
gp-196	167	8	.	.	PUNCT
gp-196	168	1	0,070	0,070	NUM
gp-196	168	2	tax	tax	NOUN
gp-196	168	3	avoidance	avoidance	NOUN
gp-196	168	4	(	(	PUNCT
gp-196	168	5	x3	x3	ADJ
gp-196	168	6	)	)	PUNCT
gp-196	168	7	.	.	PUNCT
gp-196	169	1	-0,505	-0,505	PROPN
gp-196	169	2	csr	csr	PROPN
gp-196	169	3	(	(	PUNCT
gp-196	169	4	y1	y1	PROPN
gp-196	169	5	)	)	PUNCT
gp-196	169	6	.	.	PUNCT
gp-196	170	1	0,648	0,648	NUM
gp-196	170	2	source	source	NOUN
gp-196	170	3	:	:	PUNCT
gp-196	170	4	secondary	secondary	ADJ
gp-196	170	5	data	datum	NOUN
gp-196	170	6	processed	process	VERB
gp-196	170	7	(	(	PUNCT
gp-196	170	8	2024	2024	NUM
gp-196	170	9	)	)	PUNCT
gp-196	170	10	.	.	PUNCT
gp-196	171	1	based	base	VERB
gp-196	171	2	on	on	ADP
gp-196	171	3	table	table	NOUN
gp-196	171	4	8	8	NUM
gp-196	171	5	,	,	PUNCT
gp-196	171	6	it	it	PRON
gp-196	171	7	is	be	AUX
gp-196	171	8	used	use	VERB
gp-196	171	9	as	as	ADP
gp-196	171	10	the	the	DET
gp-196	171	11	basis	basis	NOUN
gp-196	171	12	for	for	ADP
gp-196	171	13	compiling	compile	VERB
gp-196	171	14	the	the	DET
gp-196	171	15	following	following	ADJ
gp-196	171	16	path	path	NOUN
gp-196	171	17	equation	equation	NOUN
gp-196	171	18	:	:	PUNCT
gp-196	171	19	y1	y1	NOUN
gp-196	171	20	=	=	SYM
gp-196	171	21	26.257	26.257	NUM
gp-196	171	22	+	+	NUM
gp-196	171	23	0.569x1	0.569x1	NOUN
gp-196	171	24	+	+	CCONJ
gp-196	171	25	0.301x2	0.301x2	NUM
gp-196	171	26	+	+	CCONJ
gp-196	171	27	0.511x3	0.511x3	NUM
gp-196	171	28	..........................................	..........................................	PUNCT
gp-196	171	29	(	(	PUNCT
gp-196	171	30	i	i	NOUN
gp-196	171	31	)	)	PUNCT
gp-196	171	32	y2	y2	PROPN
gp-196	171	33	=	=	PUNCT
gp-196	172	1	39.241	39.241	NUM
gp-196	172	2	+	+	NUM
gp-196	172	3	0.740x1	0.740x1	PRON
gp-196	172	4	+	+	CCONJ
gp-196	172	5	0.070x2	0.070x2	NUM
gp-196	172	6	0.505x3	0.505x3	NOUN
gp-196	172	7	+	+	CCONJ
gp-196	172	8	0.648y1	0.648y1	NOUN
gp-196	172	9	.............................	.............................	PUNCT
gp-196	172	10	(	(	PUNCT
gp-196	172	11	ii	ii	NOUN
gp-196	172	12	)	)	PUNCT
gp-196	172	13	in	in	ADP
gp-196	172	14	this	this	DET
gp-196	172	15	sub	sub	ADJ
gp-196	172	16	-	-	ADJ
gp-196	172	17	structural	structural	ADJ
gp-196	172	18	path	path	NOUN
gp-196	172	19	equation	equation	NOUN
gp-196	172	20	i	i	PRON
gp-196	172	21	,	,	PUNCT
gp-196	172	22	it	it	PRON
gp-196	172	23	appears	appear	VERB
gp-196	172	24	to	to	PART
gp-196	172	25	have	have	VERB
gp-196	172	26	a	a	DET
gp-196	172	27	positive	positive	ADJ
gp-196	172	28	constant	constant	ADJ
gp-196	172	29	(	(	PUNCT
gp-196	172	30	26.257	26.257	NUM
gp-196	172	31	)	)	PUNCT
gp-196	172	32	.	.	PUNCT
gp-196	173	1	this	this	PRON
gp-196	173	2	means	mean	VERB
gp-196	173	3	that	that	SCONJ
gp-196	173	4	technology	technology	NOUN
gp-196	173	5	sector	sector	NOUN
gp-196	173	6	companies	company	NOUN
gp-196	173	7	listed	list	VERB
gp-196	173	8	on	on	ADP
gp-196	173	9	the	the	DET
gp-196	173	10	idx	idx	NOUN
gp-196	173	11	have	have	VERB
gp-196	173	12	the	the	DET
gp-196	173	13	ability	ability	NOUN
gp-196	173	14	to	to	PART
gp-196	173	15	disclose	disclose	VERB
gp-196	173	16	csr	csr	NOUN
gp-196	173	17	by	by	ADP
gp-196	173	18	26.257	26.257	NUM
gp-196	173	19	%	%	NOUN
gp-196	173	20	.	.	PUNCT
gp-196	174	1	it	it	PRON
gp-196	174	2	also	also	ADV
gp-196	174	3	appears	appear	VERB
gp-196	174	4	that	that	SCONJ
gp-196	174	5	if	if	SCONJ
gp-196	174	6	the	the	DET
gp-196	174	7	independent	independent	ADJ
gp-196	174	8	board	board	NOUN
gp-196	174	9	of	of	ADP
gp-196	174	10	commissioners	commissioner	NOUN
gp-196	174	11	can	can	AUX
gp-196	174	12	perform	perform	VERB
gp-196	174	13	their	their	PRON
gp-196	174	14	duties	duty	NOUN
gp-196	174	15	well	well	ADV
gp-196	174	16	,	,	PUNCT
gp-196	174	17	then	then	ADV
gp-196	174	18	csr	csr	NOUN
gp-196	174	19	disclosure	disclosure	NOUN
gp-196	174	20	will	will	AUX
gp-196	174	21	increase	increase	VERB
gp-196	174	22	by	by	ADP
gp-196	174	23	56.9	56.9	NUM
gp-196	174	24	%	%	NOUN
gp-196	174	25	.	.	PUNCT
gp-196	175	1	the	the	DET
gp-196	175	2	role	role	NOUN
gp-196	175	3	of	of	ADP
gp-196	175	4	the	the	DET
gp-196	175	5	audit	audit	NOUN
gp-196	175	6	committee	committee	NOUN
gp-196	175	7	in	in	ADP
gp-196	175	8	the	the	DET
gp-196	175	9	company	company	NOUN
gp-196	175	10	can	can	AUX
gp-196	175	11	carry	carry	VERB
gp-196	175	12	out	out	ADP
gp-196	175	13	its	its	PRON
gp-196	175	14	duties	duty	NOUN
gp-196	175	15	and	and	CCONJ
gp-196	175	16	obligations	obligation	NOUN
gp-196	175	17	optimally	optimally	ADV
gp-196	175	18	,	,	PUNCT
gp-196	175	19	then	then	ADV
gp-196	175	20	the	the	DET
gp-196	175	21	company	company	NOUN
gp-196	175	22	's	's	PART
gp-196	175	23	ability	ability	NOUN
gp-196	175	24	to	to	PART
gp-196	175	25	realize	realize	VERB
gp-196	175	26	csr	csr	NOUN
gp-196	175	27	increases	increase	NOUN
gp-196	175	28	by	by	ADP
gp-196	175	29	30.1	30.1	NUM
gp-196	175	30	%	%	NOUN
gp-196	175	31	.	.	PUNCT
gp-196	176	1	tax	tax	NOUN
gp-196	176	2	avoidance	avoidance	NOUN
gp-196	176	3	actions	action	NOUN
gp-196	176	4	taken	take	VERB
gp-196	176	5	by	by	ADP
gp-196	176	6	the	the	DET
gp-196	176	7	company	company	NOUN
gp-196	176	8	aimed	aim	VERB
gp-196	176	9	at	at	ADP
gp-196	176	10	fulfilling	fulfil	VERB
gp-196	176	11	social	social	ADJ
gp-196	176	12	obligations	obligation	NOUN
gp-196	176	13	through	through	ADP
gp-196	176	14	the	the	DET
gp-196	176	15	implementation	implementation	NOUN
gp-196	176	16	of	of	ADP
gp-196	176	17	csr	csr	NOUN
gp-196	176	18	has	have	AUX
gp-196	176	19	increased	increase	VERB
gp-196	176	20	to	to	ADP
gp-196	176	21	51.1	51.1	NUM
gp-196	176	22	%	%	NOUN
gp-196	176	23	.	.	PUNCT
gp-196	177	1	furthermore	furthermore	ADV
gp-196	177	2	,	,	PUNCT
gp-196	177	3	the	the	DET
gp-196	177	4	sub	sub	ADJ
gp-196	177	5	-	-	ADJ
gp-196	177	6	structural	structural	ADJ
gp-196	177	7	path	path	NOUN
gp-196	177	8	equation	equation	NOUN
gp-196	177	9	ii	ii	PROPN
gp-196	177	10	shows	show	VERB
gp-196	177	11	that	that	SCONJ
gp-196	177	12	the	the	DET
gp-196	177	13	constant	constant	ADJ
gp-196	177	14	(	(	PUNCT
gp-196	177	15	α2	α2	ADJ
gp-196	177	16	)	)	PUNCT
gp-196	177	17	is	be	AUX
gp-196	177	18	also	also	ADV
gp-196	177	19	positive	positive	ADJ
gp-196	177	20	(	(	PUNCT
gp-196	177	21	39.241	39.241	NUM
gp-196	177	22	)	)	PUNCT
gp-196	177	23	,	,	PUNCT
gp-196	177	24	meaning	mean	VERB
gp-196	177	25	that	that	SCONJ
gp-196	177	26	the	the	DET
gp-196	177	27	firm	firm	ADJ
gp-196	177	28	value	value	NOUN
gp-196	177	29	proxied	proxie	VERB
gp-196	177	30	by	by	ADP
gp-196	177	31	tobin	tobin	NOUN
gp-196	177	32	's	's	PART
gp-196	177	33	q	q	NOUN
gp-196	177	34	increases	increase	NOUN
gp-196	177	35	by	by	ADP
gp-196	177	36	39.241	39.241	NUM
gp-196	177	37	%	%	NOUN
gp-196	177	38	.	.	PUNCT
gp-196	178	1	the	the	DET
gp-196	178	2	results	result	NOUN
gp-196	178	3	also	also	ADV
gp-196	178	4	reveal	reveal	VERB
gp-196	178	5	that	that	SCONJ
gp-196	178	6	if	if	SCONJ
gp-196	178	7	the	the	DET
gp-196	178	8	existence	existence	NOUN
gp-196	178	9	of	of	ADP
gp-196	178	10	an	an	DET
gp-196	178	11	independent	independent	ADJ
gp-196	178	12	board	board	NOUN
gp-196	178	13	of	of	ADP
gp-196	178	14	commissioners	commissioner	NOUN
gp-196	178	15	is	be	AUX
gp-196	178	16	able	able	ADJ
gp-196	178	17	to	to	PART
gp-196	178	18	improve	improve	VERB
gp-196	178	19	gcg	gcg	NOUN
gp-196	178	20	implementation	implementation	NOUN
gp-196	178	21	,	,	PUNCT
gp-196	178	22	then	then	ADV
gp-196	178	23	firm	firm	ADJ
gp-196	178	24	value	value	NOUN
gp-196	178	25	increases	increase	NOUN
gp-196	178	26	by	by	ADP
gp-196	178	27	74	74	NUM
gp-196	178	28	%	%	NOUN
gp-196	178	29	.	.	PUNCT
gp-196	179	1	the	the	DET
gp-196	179	2	role	role	NOUN
gp-196	179	3	of	of	ADP
gp-196	179	4	the	the	DET
gp-196	179	5	audit	audit	NOUN
gp-196	179	6	committee	committee	NOUN
gp-196	179	7	that	that	PRON
gp-196	179	8	is	be	AUX
gp-196	179	9	able	able	ADJ
gp-196	179	10	to	to	PART
gp-196	179	11	supervise	supervise	VERB
gp-196	179	12	financial	financial	ADJ
gp-196	179	13	reporting	reporting	NOUN
gp-196	179	14	optimally	optimally	ADV
gp-196	179	15	has	have	VERB
gp-196	179	16	an	an	DET
gp-196	179	17	impact	impact	NOUN
gp-196	179	18	on	on	ADP
gp-196	179	19	increasing	increase	VERB
gp-196	179	20	firm	firm	ADJ
gp-196	179	21	value	value	NOUN
gp-196	179	22	,	,	PUNCT
gp-196	179	23	although	although	SCONJ
gp-196	179	24	only	only	ADV
gp-196	179	25	7	7	NUM
gp-196	179	26	%	%	NOUN
gp-196	179	27	.	.	PUNCT
gp-196	180	1	conversely	conversely	ADV
gp-196	180	2	,	,	PUNCT
gp-196	180	3	tax	tax	NOUN
gp-196	180	4	avoidance	avoidance	NOUN
gp-196	180	5	by	by	ADP
gp-196	180	6	management	management	NOUN
gp-196	180	7	is	be	AUX
gp-196	180	8	captured	capture	VERB
gp-196	180	9	as	as	ADP
gp-196	180	10	a	a	DET
gp-196	180	11	negative	negative	ADJ
gp-196	180	12	signal	signal	NOUN
gp-196	180	13	by	by	ADP
gp-196	180	14	the	the	DET
gp-196	180	15	market	market	NOUN
gp-196	180	16	so	so	SCONJ
gp-196	180	17	that	that	SCONJ
gp-196	180	18	the	the	DET
gp-196	180	19	firm	firm	ADJ
gp-196	180	20	value	value	NOUN
gp-196	180	21	decreases	decrease	VERB
gp-196	180	22	(	(	PUNCT
gp-196	180	23	50.5	50.5	NUM
gp-196	180	24	%	%	NOUN
gp-196	180	25	)	)	PUNCT
gp-196	180	26	.	.	PUNCT
gp-196	181	1	furthermore	furthermore	ADV
gp-196	181	2	,	,	PUNCT
gp-196	181	3	if	if	SCONJ
gp-196	181	4	the	the	DET
gp-196	181	5	implementation	implementation	NOUN
gp-196	181	6	of	of	ADP
gp-196	181	7	csr	csr	NOUN
gp-196	181	8	is	be	AUX
gp-196	181	9	improved	improve	VERB
gp-196	181	10	,	,	PUNCT
gp-196	181	11	it	it	PRON
gp-196	181	12	will	will	AUX
gp-196	181	13	have	have	VERB
gp-196	181	14	an	an	DET
gp-196	181	15	impact	impact	NOUN
gp-196	181	16	on	on	ADP
gp-196	181	17	increasing	increase	VERB
gp-196	181	18	firm	firm	ADJ
gp-196	181	19	value	value	NOUN
gp-196	181	20	by	by	ADP
gp-196	181	21	64.8	64.8	NUM
gp-196	181	22	%	%	NOUN
gp-196	181	23	.	.	PUNCT
gp-196	182	1	model	model	PROPN
gp-196	182	2	test	test	NOUN
gp-196	182	3	model	model	NOUN
gp-196	182	4	tests	test	NOUN
gp-196	182	5	were	be	AUX
gp-196	182	6	carried	carry	VERB
gp-196	182	7	out	out	ADP
gp-196	182	8	for	for	ADP
gp-196	182	9	sub	sub	NOUN
gp-196	182	10	-	-	NOUN
gp-196	182	11	structures	structure	NOUN
gp-196	182	12	i	i	PRON
gp-196	182	13	and	and	CCONJ
gp-196	182	14	ii	ii	PROPN
gp-196	182	15	as	as	SCONJ
gp-196	182	16	the	the	DET
gp-196	182	17	results	result	NOUN
gp-196	182	18	of	of	ADP
gp-196	182	19	data	datum	NOUN
gp-196	182	20	processing	processing	NOUN
gp-196	182	21	appear	appear	VERB
gp-196	182	22	in	in	ADP
gp-196	182	23	the	the	DET
gp-196	182	24	following	follow	VERB
gp-196	182	25	table	table	NOUN
gp-196	182	26	:	:	PUNCT
gp-196	183	1	table	table	NOUN
gp-196	183	2	9	9	NUM
gp-196	183	3	.	.	PUNCT
gp-196	183	4	model	model	PROPN
gp-196	183	5	test	test	NOUN
gp-196	183	6	model	model	PROPN
gp-196	183	7	influence	influence	PROPN
gp-196	183	8	f	f	PROPN
gp-196	183	9	adj	adj	PROPN
gp-196	183	10	.	.	PUNCT
gp-196	184	1	r2	r2	PROPN
gp-196	184	2	i	i	PRON
gp-196	184	3	independent	independent	PROPN
gp-196	184	4	board	board	PROPN
gp-196	184	5	of	of	ADP
gp-196	184	6	commissioners	commissioner	NOUN
gp-196	184	7	(	(	PUNCT
gp-196	184	8	x1	x1	PROPN
gp-196	184	9	)	)	PUNCT
gp-196	184	10	,	,	PUNCT
gp-196	184	11	audit	audit	NOUN
gp-196	184	12	committee	committee	NOUN
gp-196	184	13	(	(	PUNCT
gp-196	184	14	x2	x2	PROPN
gp-196	184	15	)	)	PUNCT
gp-196	184	16	,	,	PUNCT
gp-196	184	17	and	and	CCONJ
gp-196	184	18	tax	tax	NOUN
gp-196	184	19	avoidance	avoidance	NOUN
gp-196	184	20	(	(	PUNCT
gp-196	184	21	x3	x3	ADJ
gp-196	184	22	)	)	PUNCT
gp-196	184	23	on	on	ADP
gp-196	184	24	csr	csr	X
gp-196	184	25	(	(	PUNCT
gp-196	184	26	y1	y1	PROPN
gp-196	184	27	)	)	PUNCT
gp-196	184	28	.	.	PUNCT
gp-196	185	1	12,633	12,633	NUM
gp-196	185	2	(	(	PUNCT
gp-196	185	3	0,000	0,000	NUM
gp-196	185	4	)	)	PUNCT
gp-196	185	5	0,317	0,317	NUM
gp-196	185	6	ii	ii	PROPN
gp-196	185	7	independent	independent	PROPN
gp-196	185	8	board	board	PROPN
gp-196	185	9	of	of	ADP
gp-196	185	10	commissioners	commissioner	NOUN
gp-196	185	11	(	(	PUNCT
gp-196	185	12	x1	x1	PROPN
gp-196	185	13	)	)	PUNCT
gp-196	185	14	,	,	PUNCT
gp-196	185	15	audit	audit	NOUN
gp-196	185	16	committee	committee	NOUN
gp-196	185	17	(	(	PUNCT
gp-196	185	18	x2	x2	PROPN
gp-196	185	19	)	)	PUNCT
gp-196	185	20	,	,	PUNCT
gp-196	185	21	tax	tax	NOUN
gp-196	185	22	avoidance	avoidance	NOUN
gp-196	185	23	(	(	PUNCT
gp-196	185	24	x3	x3	ADJ
gp-196	185	25	)	)	PUNCT
gp-196	185	26	,	,	PUNCT
gp-196	185	27	and	and	CCONJ
gp-196	185	28	csr	csr	X
gp-196	185	29	(	(	PUNCT
gp-196	185	30	y1	y1	NOUN
gp-196	185	31	)	)	PUNCT
gp-196	185	32	on	on	ADP
gp-196	185	33	firm	firm	ADJ
gp-196	185	34	value	value	NOUN
gp-196	185	35	(	(	PUNCT
gp-196	185	36	y2	y2	NOUN
gp-196	185	37	)	)	PUNCT
gp-196	185	38	.	.	PUNCT
gp-196	186	1	19,193	19,193	NUM
gp-196	186	2	(	(	PUNCT
gp-196	186	3	0,000	0,000	NUM
gp-196	186	4	)	)	PUNCT
gp-196	186	5	0,485	0,485	NUM
gp-196	186	6	dian	dian	ADJ
gp-196	186	7	soeka	soeka	PROPN
gp-196	186	8	tiarsa	tiarsa	PROPN
gp-196	186	9	,	,	PUNCT
gp-196	186	10	sunardi	sunardi	PROPN
gp-196	186	11	,	,	PUNCT
gp-196	186	12	edi	edi	PROPN
gp-196	186	13	subiyanto	subiyanto	ADP
gp-196	186	14	265	265	NUM
gp-196	186	15	source	source	NOUN
gp-196	186	16	:	:	PUNCT
gp-196	186	17	secondary	secondary	ADJ
gp-196	186	18	data	datum	NOUN
gp-196	186	19	processed	process	VERB
gp-196	186	20	(	(	PUNCT
gp-196	186	21	2024	2024	NUM
gp-196	186	22	)	)	PUNCT
gp-196	186	23	.	.	PUNCT
gp-196	187	1	table	table	NOUN
gp-196	187	2	9	9	NUM
gp-196	187	3	shows	show	VERB
gp-196	187	4	that	that	SCONJ
gp-196	187	5	in	in	ADP
gp-196	187	6	sub	sub	NOUN
gp-196	187	7	-	-	NOUN
gp-196	187	8	structure	structure	ADJ
gp-196	187	9	i	i	PRON
gp-196	187	10	,	,	PUNCT
gp-196	187	11	f	f	PROPN
gp-196	187	12	count	count	PROPN
gp-196	187	13	>	>	X
gp-196	187	14	f	f	PROPN
gp-196	187	15	tablen69,k3	tablen69,k3	PROPN
gp-196	187	16	(	(	PUNCT
gp-196	187	17	12,633	12,633	NUM
gp-196	187	18	>	>	SYM
gp-196	187	19	8,566	8,566	NUM
gp-196	187	20	)	)	PUNCT
gp-196	187	21	with	with	ADP
gp-196	187	22	a	a	DET
gp-196	187	23	significance	significance	NOUN
gp-196	187	24	of	of	ADP
gp-196	187	25	0,000	0,000	NUM
gp-196	187	26	.	.	PUNCT
gp-196	188	1	this	this	PRON
gp-196	188	2	means	mean	VERB
gp-196	188	3	that	that	SCONJ
gp-196	188	4	the	the	DET
gp-196	188	5	implementation	implementation	NOUN
gp-196	188	6	of	of	ADP
gp-196	188	7	gcg	gcg	NOUN
gp-196	188	8	through	through	ADP
gp-196	188	9	the	the	DET
gp-196	188	10	existence	existence	NOUN
gp-196	188	11	of	of	ADP
gp-196	188	12	an	an	DET
gp-196	188	13	independent	independent	ADJ
gp-196	188	14	board	board	NOUN
gp-196	188	15	of	of	ADP
gp-196	188	16	commissioners	commissioner	NOUN
gp-196	188	17	and	and	CCONJ
gp-196	188	18	audit	audit	NOUN
gp-196	188	19	committee	committee	NOUN
gp-196	188	20	,	,	PUNCT
gp-196	188	21	as	as	ADV
gp-196	188	22	well	well	ADV
gp-196	188	23	as	as	ADP
gp-196	188	24	tax	tax	NOUN
gp-196	188	25	avoidance	avoidance	NOUN
gp-196	188	26	has	have	VERB
gp-196	188	27	a	a	DET
gp-196	188	28	significant	significant	ADJ
gp-196	188	29	ability	ability	NOUN
gp-196	188	30	to	to	PART
gp-196	188	31	explain	explain	VERB
gp-196	188	32	csr	csr	PROPN
gp-196	188	33	.	.	PUNCT
gp-196	189	1	the	the	DET
gp-196	189	2	contribution	contribution	NOUN
gp-196	189	3	level	level	NOUN
gp-196	189	4	of	of	ADP
gp-196	189	5	the	the	DET
gp-196	189	6	independent	independent	ADJ
gp-196	189	7	variables	variable	NOUN
gp-196	189	8	is	be	AUX
gp-196	189	9	31.7	31.7	NUM
gp-196	189	10	%	%	NOUN
gp-196	189	11	,	,	PUNCT
gp-196	189	12	meaning	mean	VERB
gp-196	189	13	that	that	SCONJ
gp-196	189	14	most	most	ADJ
gp-196	189	15	(	(	PUNCT
gp-196	189	16	68.3	68.3	NUM
gp-196	189	17	%	%	NOUN
gp-196	189	18	)	)	PUNCT
gp-196	189	19	is	be	AUX
gp-196	189	20	explained	explain	VERB
gp-196	189	21	by	by	ADP
gp-196	189	22	other	other	ADJ
gp-196	189	23	factors	factor	NOUN
gp-196	189	24	outside	outside	ADP
gp-196	189	25	this	this	DET
gp-196	189	26	model	model	NOUN
gp-196	189	27	.	.	PUNCT
gp-196	190	1	in	in	ADP
gp-196	190	2	sub	sub	ADJ
gp-196	190	3	-	-	ADJ
gp-196	190	4	structural	structural	ADJ
gp-196	190	5	model	model	NOUN
gp-196	190	6	ii	ii	PROPN
gp-196	190	7	,	,	PUNCT
gp-196	190	8	it	it	PRON
gp-196	190	9	is	be	AUX
gp-196	190	10	also	also	ADV
gp-196	190	11	proven	prove	VERB
gp-196	190	12	that	that	SCONJ
gp-196	190	13	f	f	PROPN
gp-196	190	14	count	count	VERB
gp-196	190	15	>	>	X
gp-196	190	16	f	f	X
gp-196	190	17	tablen68,k4	tablen68,k4	PROPN
gp-196	190	18	(	(	PUNCT
gp-196	190	19	19,193	19,193	NUM
gp-196	190	20	>	>	SYM
gp-196	190	21	5,681	5,681	NUM
gp-196	190	22	)	)	PUNCT
gp-196	190	23	with	with	ADP
gp-196	190	24	a	a	DET
gp-196	190	25	significance	significance	NOUN
gp-196	190	26	of	of	ADP
gp-196	190	27	0.000	0.000	NUM
gp-196	190	28	.	.	PUNCT
gp-196	191	1	this	this	DET
gp-196	191	2	result	result	NOUN
gp-196	191	3	can	can	AUX
gp-196	191	4	be	be	AUX
gp-196	191	5	interpreted	interpret	VERB
gp-196	191	6	that	that	SCONJ
gp-196	191	7	the	the	DET
gp-196	191	8	independent	independent	ADJ
gp-196	191	9	board	board	NOUN
gp-196	191	10	of	of	ADP
gp-196	191	11	commissioners	commissioner	NOUN
gp-196	191	12	and	and	CCONJ
gp-196	191	13	audit	audit	NOUN
gp-196	191	14	committee	committee	NOUN
gp-196	191	15	which	which	PRON
gp-196	191	16	is	be	AUX
gp-196	191	17	a	a	DET
gp-196	191	18	reflection	reflection	NOUN
gp-196	191	19	of	of	ADP
gp-196	191	20	gcg	gcg	NOUN
gp-196	191	21	implementation	implementation	NOUN
gp-196	191	22	,	,	PUNCT
gp-196	191	23	as	as	ADV
gp-196	191	24	well	well	ADV
gp-196	191	25	as	as	ADP
gp-196	191	26	tax	tax	NOUN
gp-196	191	27	avoidance	avoidance	NOUN
gp-196	191	28	and	and	CCONJ
gp-196	191	29	csr	csr	NOUN
gp-196	191	30	are	be	AUX
gp-196	191	31	able	able	ADJ
gp-196	191	32	to	to	PART
gp-196	191	33	explain	explain	VERB
gp-196	191	34	firm	firm	ADJ
gp-196	191	35	value	value	NOUN
gp-196	191	36	significantly	significantly	ADV
gp-196	191	37	.	.	PUNCT
gp-196	192	1	the	the	DET
gp-196	192	2	magnitude	magnitude	NOUN
gp-196	192	3	of	of	ADP
gp-196	192	4	this	this	DET
gp-196	192	5	ability	ability	NOUN
gp-196	192	6	is	be	AUX
gp-196	192	7	48.5	48.5	NUM
gp-196	192	8	%	%	NOUN
gp-196	192	9	,	,	PUNCT
gp-196	192	10	the	the	DET
gp-196	192	11	rest	rest	NOUN
gp-196	192	12	(	(	PUNCT
gp-196	192	13	51.5	51.5	NUM
gp-196	192	14	%	%	NOUN
gp-196	192	15	)	)	PUNCT
gp-196	192	16	is	be	AUX
gp-196	192	17	explained	explain	VERB
gp-196	192	18	by	by	ADP
gp-196	192	19	various	various	ADJ
gp-196	192	20	factors	factor	NOUN
gp-196	192	21	other	other	ADJ
gp-196	192	22	than	than	ADP
gp-196	192	23	the	the	DET
gp-196	192	24	four	four	NUM
gp-196	192	25	variables	variable	NOUN
gp-196	192	26	.	.	PUNCT
gp-196	193	1	direct	direct	ADJ
gp-196	193	2	effect	effect	NOUN
gp-196	193	3	hypothesis	hypothesis	NOUN
gp-196	193	4	test	test	NOUN
gp-196	193	5	this	this	DET
gp-196	193	6	test	test	NOUN
gp-196	193	7	was	be	AUX
gp-196	193	8	conducted	conduct	VERB
gp-196	193	9	for	for	ADP
gp-196	193	10	both	both	DET
gp-196	193	11	sub	sub	NOUN
gp-196	193	12	-	-	NOUN
gp-196	193	13	structure	structure	ADJ
gp-196	193	14	i	i	PRON
gp-196	193	15	(	(	PUNCT
gp-196	193	16	h1	h1	NOUN
gp-196	193	17	-	-	PUNCT
gp-196	193	18	h3	h3	NOUN
gp-196	193	19	)	)	PUNCT
gp-196	193	20	and	and	CCONJ
gp-196	193	21	sub	sub	ADJ
gp-196	193	22	-	-	ADJ
gp-196	193	23	structure	structure	ADJ
gp-196	193	24	ii	ii	NOUN
gp-196	193	25	(	(	PUNCT
gp-196	193	26	h4	h4	PROPN
gp-196	193	27	-	-	PUNCT
gp-196	193	28	h7	h7	PROPN
gp-196	193	29	)	)	PUNCT
gp-196	193	30	,	,	PUNCT
gp-196	193	31	with	with	ADP
gp-196	193	32	an	an	DET
gp-196	193	33	alpha	alpha	NOUN
gp-196	193	34	of	of	ADP
gp-196	193	35	5	5	NUM
gp-196	193	36	%	%	NOUN
gp-196	193	37	,	,	PUNCT
gp-196	193	38	as	as	SCONJ
gp-196	193	39	follows	follow	VERB
gp-196	193	40	table	table	NOUN
gp-196	193	41	10	10	NUM
gp-196	193	42	.	.	PUNCT
gp-196	194	1	direct	direct	ADJ
gp-196	194	2	effect	effect	NOUN
gp-196	194	3	hypothesis	hypothesis	NOUN
gp-196	194	4	test	test	NOUN
gp-196	194	5	test	test	NOUN
gp-196	194	6	variables	variable	NOUN
gp-196	194	7	β	β	PROPN
gp-196	194	8	sig	sig	PROPN
gp-196	194	9	.	.	PUNCT
gp-196	195	1	t	t	PROPN
gp-196	195	2	(	(	PUNCT
gp-196	195	3	α	α	NOUN
gp-196	195	4	5	5	NUM
gp-196	195	5	%	%	NOUN
gp-196	195	6	)	)	PUNCT
gp-196	195	7	conclusion	conclusion	NOUN
gp-196	195	8	independent	independent	ADJ
gp-196	195	9	dependent	dependent	ADJ
gp-196	195	10	h1	h1	PROPN
gp-196	195	11	independent	independent	ADJ
gp-196	195	12	board	board	NOUN
gp-196	195	13	of	of	ADP
gp-196	195	14	commissioners	commissioner	NOUN
gp-196	195	15	(	(	PUNCT
gp-196	195	16	x1	x1	PROPN
gp-196	195	17	)	)	PUNCT
gp-196	195	18	.	.	PUNCT
gp-196	196	1	cs	cs	PROPN
gp-196	196	2	(	(	PUNCT
gp-196	196	3	y1	y1	PROPN
gp-196	196	4	)	)	PUNCT
gp-196	196	5	.	.	PUNCT
gp-196	197	1	0,569	0,569	NUM
gp-196	197	2	0,000	0,000	NUM
gp-196	197	3	accepted	accept	VERB
gp-196	197	4	.	.	PUNCT
gp-196	198	1	h2	h2	PROPN
gp-196	198	2	ln_audit	ln_audit	PROPN
gp-196	198	3	committee	committee	PROPN
gp-196	198	4	(	(	PUNCT
gp-196	198	5	x2	x2	PROPN
gp-196	198	6	)	)	PUNCT
gp-196	198	7	.	.	PUNCT
gp-196	199	1	0,301	0,301	NUM
gp-196	199	2	0,011	0,011	NUM
gp-196	199	3	accepted	accept	VERB
gp-196	199	4	.	.	PUNCT
gp-196	200	1	h3	h3	NOUN
gp-196	200	2	tax	tax	NOUN
gp-196	200	3	avoidance	avoidance	NOUN
gp-196	200	4	(	(	PUNCT
gp-196	200	5	x3	x3	ADJ
gp-196	200	6	)	)	PUNCT
gp-196	200	7	.	.	PUNCT
gp-196	201	1	0,511	0,511	NUM
gp-196	201	2	0,000	0,000	NUM
gp-196	201	3	accepted	accept	VERB
gp-196	201	4	.	.	PUNCT
gp-196	202	1	h4	h4	PROPN
gp-196	202	2	independent	independent	PROPN
gp-196	202	3	board	board	PROPN
gp-196	202	4	of	of	ADP
gp-196	202	5	commissioners	commissioner	NOUN
gp-196	202	6	(	(	PUNCT
gp-196	202	7	x1	x1	PROPN
gp-196	202	8	)	)	PUNCT
gp-196	202	9	.	.	PUNCT
gp-196	203	1	firm	firm	ADJ
gp-196	203	2	value	value	NOUN
gp-196	203	3	(	(	PUNCT
gp-196	203	4	y2	y2	NOUN
gp-196	203	5	0,740	0,740	NUM
gp-196	203	6	0,000	0,000	NUM
gp-196	203	7	accepted	accept	VERB
gp-196	203	8	.	.	PUNCT
gp-196	204	1	h5	h5	PROPN
gp-196	204	2	ln_audit	ln_audit	PROPN
gp-196	204	3	committee	committee	PROPN
gp-196	204	4	(	(	PUNCT
gp-196	204	5	x2	x2	PROPN
gp-196	204	6	)	)	PUNCT
gp-196	204	7	.	.	PUNCT
gp-196	205	1	0,070	0,070	NUM
gp-196	205	2	0,581	0,581	NUM
gp-196	205	3	rejected	reject	VERB
gp-196	205	4	.	.	PUNCT
gp-196	206	1	h6	h6	PROPN
gp-196	206	2	tax	tax	NOUN
gp-196	206	3	avoidance	avoidance	NOUN
gp-196	206	4	(	(	PUNCT
gp-196	206	5	x3	x3	ADJ
gp-196	206	6	)	)	PUNCT
gp-196	206	7	.	.	PUNCT
gp-196	207	1	-0,505	-0,505	PROPN
gp-196	207	2	0,001	0,001	NUM
gp-196	207	3	rejected	reject	VERB
gp-196	207	4	.	.	PUNCT
gp-196	208	1	h7	h7	PROPN
gp-196	208	2	csr	csr	X
gp-196	208	3	(	(	PUNCT
gp-196	208	4	y1	y1	PROPN
gp-196	208	5	)	)	PUNCT
gp-196	208	6	.	.	PUNCT
gp-196	209	1	0,648	0,648	NUM
gp-196	209	2	0,000	0,000	NUM
gp-196	209	3	accepted	accept	VERB
gp-196	209	4	.	.	PUNCT
gp-196	210	1	source	source	NOUN
gp-196	210	2	:	:	PUNCT
gp-196	210	3	secondary	secondary	ADJ
gp-196	210	4	data	datum	NOUN
gp-196	210	5	processed	process	VERB
gp-196	210	6	(	(	PUNCT
gp-196	210	7	2024	2024	NUM
gp-196	210	8	)	)	PUNCT
gp-196	210	9	.	.	PUNCT
gp-196	211	1	based	base	VERB
gp-196	211	2	on	on	ADP
gp-196	211	3	table	table	NOUN
gp-196	211	4	10	10	NUM
gp-196	211	5	,	,	PUNCT
gp-196	211	6	it	it	PRON
gp-196	211	7	appears	appear	VERB
gp-196	211	8	in	in	ADP
gp-196	211	9	sub	sub	ADJ
gp-196	211	10	-	-	ADJ
gp-196	211	11	structural	structural	ADJ
gp-196	211	12	model	model	NOUN
gp-196	211	13	i	i	PRON
gp-196	211	14	,	,	PUNCT
gp-196	211	15	that	that	SCONJ
gp-196	211	16	the	the	DET
gp-196	211	17	existence	existence	NOUN
gp-196	211	18	of	of	ADP
gp-196	211	19	an	an	DET
gp-196	211	20	independent	independent	ADJ
gp-196	211	21	board	board	NOUN
gp-196	211	22	of	of	ADP
gp-196	211	23	commissioners	commissioner	NOUN
gp-196	211	24	has	have	VERB
gp-196	211	25	a	a	DET
gp-196	211	26	positive	positive	ADJ
gp-196	211	27	and	and	CCONJ
gp-196	211	28	significant	significant	ADJ
gp-196	211	29	effect	effect	NOUN
gp-196	211	30	on	on	ADP
gp-196	211	31	csr	csr	NOUN
gp-196	211	32	,	,	PUNCT
gp-196	211	33	as	as	SCONJ
gp-196	211	34	evidenced	evidence	VERB
gp-196	211	35	by	by	ADP
gp-196	211	36	the	the	DET
gp-196	211	37	coefficient	coefficient	NOUN
gp-196	211	38	with	with	ADP
gp-196	211	39	a	a	DET
gp-196	211	40	positive	positive	ADJ
gp-196	211	41	slope	slope	NOUN
gp-196	211	42	(	(	PUNCT
gp-196	211	43	0.569	0.569	NUM
gp-196	211	44	)	)	PUNCT
gp-196	211	45	and	and	CCONJ
gp-196	211	46	a	a	DET
gp-196	211	47	significance	significance	NOUN
gp-196	211	48	of	of	ADP
gp-196	211	49	0.000	0.000	NUM
gp-196	211	50	,	,	PUNCT
gp-196	211	51	thus	thus	ADV
gp-196	211	52	h1	h1	ADJ
gp-196	211	53	is	be	AUX
gp-196	211	54	accepted	accept	VERB
gp-196	211	55	.	.	PUNCT
gp-196	212	1	the	the	DET
gp-196	212	2	audit	audit	NOUN
gp-196	212	3	committee	committee	NOUN
gp-196	212	4	is	be	AUX
gp-196	212	5	also	also	ADV
gp-196	212	6	proven	prove	VERB
gp-196	212	7	to	to	PART
gp-196	212	8	contribute	contribute	VERB
gp-196	212	9	positively	positively	ADV
gp-196	212	10	and	and	CCONJ
gp-196	212	11	significantly	significantly	ADV
gp-196	212	12	to	to	ADP
gp-196	212	13	csr	csr	PROPN
gp-196	212	14	,	,	PUNCT
gp-196	212	15	as	as	SCONJ
gp-196	212	16	evidenced	evidence	VERB
gp-196	212	17	by	by	ADP
gp-196	212	18	the	the	DET
gp-196	212	19	coefficient	coefficient	NOUN
gp-196	212	20	with	with	ADP
gp-196	212	21	a	a	DET
gp-196	212	22	positive	positive	ADJ
gp-196	212	23	slope	slope	NOUN
gp-196	212	24	(	(	PUNCT
gp-196	212	25	0.301	0.301	NUM
gp-196	212	26	)	)	PUNCT
gp-196	212	27	and	and	CCONJ
gp-196	212	28	a	a	DET
gp-196	212	29	significance	significance	NOUN
gp-196	212	30	of	of	ADP
gp-196	212	31	0.011	0.011	NUM
gp-196	212	32	,	,	PUNCT
gp-196	212	33	so	so	SCONJ
gp-196	212	34	the	the	DET
gp-196	212	35	formulation	formulation	NOUN
gp-196	212	36	of	of	ADP
gp-196	212	37	h2	h2	PROPN
gp-196	212	38	is	be	AUX
gp-196	212	39	also	also	ADV
gp-196	212	40	proven	prove	VERB
gp-196	212	41	to	to	PART
gp-196	212	42	be	be	AUX
gp-196	212	43	accepted	accept	VERB
gp-196	212	44	.	.	PUNCT
gp-196	213	1	tax	tax	NOUN
gp-196	213	2	avoidance	avoidance	NOUN
gp-196	213	3	also	also	ADV
gp-196	213	4	has	have	VERB
gp-196	213	5	a	a	DET
gp-196	213	6	real	real	ADJ
gp-196	213	7	or	or	CCONJ
gp-196	213	8	significant	significant	ADJ
gp-196	213	9	positive	positive	ADJ
gp-196	213	10	effect	effect	NOUN
gp-196	213	11	on	on	ADP
gp-196	213	12	csr	csr	NOUN
gp-196	213	13	,	,	PUNCT
gp-196	213	14	expressed	express	VERB
gp-196	213	15	by	by	ADP
gp-196	213	16	a	a	DET
gp-196	213	17	coefficient	coefficient	NOUN
gp-196	213	18	with	with	ADP
gp-196	213	19	a	a	DET
gp-196	213	20	positive	positive	ADJ
gp-196	213	21	slope	slope	NOUN
gp-196	213	22	(	(	PUNCT
gp-196	213	23	0.511	0.511	NUM
gp-196	213	24	)	)	PUNCT
gp-196	213	25	and	and	CCONJ
gp-196	213	26	a	a	DET
gp-196	213	27	significance	significance	NOUN
gp-196	213	28	of	of	ADP
gp-196	213	29	0.000	0.000	NUM
gp-196	213	30	,	,	PUNCT
gp-196	213	31	meaning	mean	VERB
gp-196	213	32	that	that	SCONJ
gp-196	213	33	h3	h3	NOUN
gp-196	213	34	is	be	AUX
gp-196	213	35	proven	prove	VERB
gp-196	213	36	to	to	PART
gp-196	213	37	be	be	AUX
gp-196	213	38	accepted	accept	VERB
gp-196	213	39	.	.	PUNCT
gp-196	214	1	in	in	ADP
gp-196	214	2	sub	sub	PROPN
gp-196	214	3	structural	structural	PROPN
gp-196	214	4	model	model	PROPN
gp-196	214	5	ii	ii	PROPN
gp-196	214	6	,	,	PUNCT
gp-196	214	7	it	it	PRON
gp-196	214	8	is	be	AUX
gp-196	214	9	also	also	ADV
gp-196	214	10	evident	evident	ADJ
gp-196	214	11	that	that	SCONJ
gp-196	214	12	the	the	DET
gp-196	214	13	independent	independent	ADJ
gp-196	214	14	board	board	NOUN
gp-196	214	15	of	of	ADP
gp-196	214	16	commissioners	commissioner	NOUN
gp-196	214	17	also	also	ADV
gp-196	214	18	has	have	VERB
gp-196	214	19	a	a	DET
gp-196	214	20	positive	positive	ADJ
gp-196	214	21	and	and	CCONJ
gp-196	214	22	significant	significant	ADJ
gp-196	214	23	impact	impact	NOUN
gp-196	214	24	on	on	ADP
gp-196	214	25	firm	firm	ADJ
gp-196	214	26	value	value	NOUN
gp-196	214	27	,	,	PUNCT
gp-196	214	28	evident	evident	ADJ
gp-196	214	29	from	from	ADP
gp-196	214	30	the	the	DET
gp-196	214	31	coefficient	coefficient	NOUN
gp-196	214	32	with	with	ADP
gp-196	214	33	a	a	DET
gp-196	214	34	positive	positive	ADJ
gp-196	214	35	slope	slope	NOUN
gp-196	214	36	(	(	PUNCT
gp-196	214	37	0.740	0.740	NUM
gp-196	214	38	)	)	PUNCT
gp-196	214	39	and	and	CCONJ
gp-196	214	40	a	a	DET
gp-196	214	41	significance	significance	NOUN
gp-196	214	42	of	of	ADP
gp-196	214	43	0.000	0.000	NUM
gp-196	214	44	,	,	PUNCT
gp-196	214	45	thus	thus	ADV
gp-196	214	46	h4	h4	NOUN
gp-196	214	47	is	be	AUX
gp-196	214	48	accepted	accept	VERB
gp-196	214	49	.	.	PUNCT
gp-196	215	1	unlike	unlike	ADP
gp-196	215	2	the	the	DET
gp-196	215	3	case	case	NOUN
gp-196	215	4	with	with	ADP
gp-196	215	5	the	the	DET
gp-196	215	6	audit	audit	NOUN
gp-196	215	7	committee	committee	NOUN
gp-196	215	8	,	,	PUNCT
gp-196	215	9	in	in	ADP
gp-196	215	10	this	this	DET
gp-196	215	11	context	context	NOUN
gp-196	215	12	it	it	PRON
gp-196	215	13	has	have	VERB
gp-196	215	14	no	no	DET
gp-196	215	15	effect	effect	NOUN
gp-196	215	16	on	on	ADP
gp-196	215	17	firm	firm	ADJ
gp-196	215	18	value	value	NOUN
gp-196	215	19	,	,	PUNCT
gp-196	215	20	as	as	SCONJ
gp-196	215	21	seen	see	VERB
gp-196	215	22	from	from	ADP
gp-196	215	23	the	the	DET
gp-196	215	24	positive	positive	ADJ
gp-196	215	25	but	but	CCONJ
gp-196	215	26	low	low	ADJ
gp-196	215	27	slope	slope	NOUN
gp-196	215	28	coefficient	coefficient	NOUN
gp-196	215	29	(	(	PUNCT
gp-196	215	30	0.070	0.070	NUM
gp-196	215	31	)	)	PUNCT
gp-196	215	32	,	,	PUNCT
gp-196	215	33	as	as	ADV
gp-196	215	34	well	well	ADV
gp-196	215	35	as	as	ADP
gp-196	215	36	a	a	DET
gp-196	215	37	significance	significance	NOUN
gp-196	215	38	of	of	ADP
gp-196	215	39	0.581	0.581	NUM
gp-196	215	40	,	,	PUNCT
gp-196	215	41	thus	thus	ADV
gp-196	215	42	h5	h5	PROPN
gp-196	215	43	is	be	AUX
gp-196	215	44	rejected	reject	VERB
gp-196	215	45	or	or	CCONJ
gp-196	215	46	shows	show	VERB
gp-196	215	47	a	a	DET
gp-196	215	48	gap	gap	NOUN
gp-196	215	49	.	.	PUNCT
gp-196	216	1	further	further	ADJ
gp-196	216	2	testing	testing	NOUN
gp-196	216	3	is	be	AUX
gp-196	216	4	carried	carry	VERB
gp-196	216	5	out	out	ADP
gp-196	216	6	on	on	ADP
gp-196	216	7	the	the	DET
gp-196	216	8	hypothesis	hypothesis	NOUN
gp-196	216	9	stating	state	VERB
gp-196	216	10	that	that	SCONJ
gp-196	216	11	tax	tax	NOUN
gp-196	216	12	avoidance	avoidance	NOUN
gp-196	216	13	has	have	VERB
gp-196	216	14	a	a	DET
gp-196	216	15	positive	positive	ADJ
gp-196	216	16	effect	effect	NOUN
gp-196	216	17	on	on	ADP
gp-196	216	18	firm	firm	ADJ
gp-196	216	19	value	value	NOUN
gp-196	216	20	american	american	ADJ
gp-196	216	21	journal	journal	PROPN
gp-196	216	22	of	of	ADP
gp-196	216	23	economic	economic	ADJ
gp-196	216	24	and	and	CCONJ
gp-196	216	25	management	management	NOUN
gp-196	216	26	business	business	NOUN
gp-196	216	27	vol	vol	NOUN
gp-196	216	28	.	.	PROPN
gp-196	217	1	4	4	NUM
gp-196	217	2	no	no	NOUN
gp-196	217	3	.	.	NOUN
gp-196	217	4	3	3	NUM
gp-196	217	5	march	march	NOUN
gp-196	217	6	2025	2025	NUM
gp-196	217	7	266	266	NUM
gp-196	217	8	(	(	PUNCT
gp-196	217	9	h6	h6	PROPN
gp-196	217	10	)	)	PUNCT
gp-196	217	11	in	in	ADP
gp-196	217	12	this	this	DET
gp-196	217	13	context	context	NOUN
gp-196	217	14	is	be	AUX
gp-196	217	15	also	also	ADV
gp-196	217	16	rejected	reject	VERB
gp-196	217	17	,	,	PUNCT
gp-196	217	18	statistically	statistically	ADV
gp-196	217	19	proven	prove	VERB
gp-196	217	20	by	by	ADP
gp-196	217	21	the	the	DET
gp-196	217	22	coefficient	coefficient	NOUN
gp-196	217	23	which	which	PRON
gp-196	217	24	has	have	VERB
gp-196	217	25	a	a	DET
gp-196	217	26	negative	negative	ADJ
gp-196	217	27	slope	slope	NOUN
gp-196	217	28	(	(	PUNCT
gp-196	217	29	-0.505	-0.505	PROPN
gp-196	217	30	)	)	PUNCT
gp-196	217	31	and	and	CCONJ
gp-196	217	32	a	a	DET
gp-196	217	33	significance	significance	NOUN
gp-196	217	34	of	of	ADP
gp-196	217	35	0.001	0.001	NUM
gp-196	217	36	,	,	PUNCT
gp-196	217	37	meaning	mean	VERB
gp-196	217	38	that	that	SCONJ
gp-196	217	39	tax	tax	NOUN
gp-196	217	40	avoidance	avoidance	NOUN
gp-196	217	41	is	be	AUX
gp-196	217	42	actually	actually	ADV
gp-196	217	43	proven	prove	VERB
gp-196	217	44	to	to	PART
gp-196	217	45	have	have	VERB
gp-196	217	46	a	a	DET
gp-196	217	47	negative	negative	ADJ
gp-196	217	48	and	and	CCONJ
gp-196	217	49	significant	significant	ADJ
gp-196	217	50	effect	effect	NOUN
gp-196	217	51	on	on	ADP
gp-196	217	52	firm	firm	ADJ
gp-196	217	53	value	value	NOUN
gp-196	217	54	.	.	PUNCT
gp-196	218	1	furthermore	furthermore	ADV
gp-196	218	2	,	,	PUNCT
gp-196	218	3	csr	csr	X
gp-196	218	4	significantly	significantly	ADV
gp-196	218	5	has	have	VERB
gp-196	218	6	a	a	DET
gp-196	218	7	positive	positive	ADJ
gp-196	218	8	impact	impact	NOUN
gp-196	218	9	on	on	ADP
gp-196	218	10	firm	firm	ADJ
gp-196	218	11	value	value	NOUN
gp-196	218	12	,	,	PUNCT
gp-196	218	13	expressed	express	VERB
gp-196	218	14	by	by	ADP
gp-196	218	15	a	a	DET
gp-196	218	16	positive	positive	ADJ
gp-196	218	17	slope	slope	NOUN
gp-196	218	18	coefficient	coefficient	NOUN
gp-196	218	19	(	(	PUNCT
gp-196	218	20	0.648	0.648	NUM
gp-196	218	21	)	)	PUNCT
gp-196	218	22	and	and	CCONJ
gp-196	218	23	a	a	DET
gp-196	218	24	significance	significance	NOUN
gp-196	218	25	of	of	ADP
gp-196	218	26	0.000	0.000	NUM
gp-196	218	27	,	,	PUNCT
gp-196	218	28	so	so	ADV
gp-196	218	29	h7	h7	PROPN
gp-196	218	30	is	be	AUX
gp-196	218	31	proven	prove	VERB
gp-196	218	32	to	to	PART
gp-196	218	33	be	be	AUX
gp-196	218	34	accepted	accept	VERB
gp-196	218	35	.	.	PUNCT
gp-196	219	1	indirect	indirect	ADJ
gp-196	219	2	effect	effect	NOUN
gp-196	219	3	hypothesis	hypothesis	NOUN
gp-196	219	4	test	test	NOUN
gp-196	219	5	the	the	DET
gp-196	219	6	following	follow	VERB
gp-196	219	7	figure	figure	NOUN
gp-196	219	8	is	be	AUX
gp-196	219	9	an	an	DET
gp-196	219	10	indirect	indirect	ADJ
gp-196	219	11	effect	effect	NOUN
gp-196	219	12	hypothesis	hypothesis	NOUN
gp-196	219	13	test	test	NOUN
gp-196	219	14	conducted	conduct	VERB
gp-196	219	15	to	to	PART
gp-196	219	16	see	see	VERB
gp-196	219	17	the	the	DET
gp-196	219	18	role	role	NOUN
gp-196	219	19	of	of	ADP
gp-196	219	20	csr	csr	NOUN
gp-196	219	21	variables	variable	NOUN
gp-196	219	22	in	in	ADP
gp-196	219	23	mediating	mediate	VERB
gp-196	219	24	the	the	DET
gp-196	219	25	influence	influence	NOUN
gp-196	219	26	of	of	ADP
gp-196	219	27	independent	independent	ADJ
gp-196	219	28	variables	variable	NOUN
gp-196	219	29	on	on	ADP
gp-196	219	30	firm	firm	ADJ
gp-196	219	31	value	value	NOUN
gp-196	219	32	:	:	PUNCT
gp-196	219	33	figure	figure	NOUN
gp-196	219	34	1	1	NUM
gp-196	219	35	.	.	PUNCT
gp-196	219	36	mediation	mediation	NOUN
gp-196	219	37	test	test	NOUN
gp-196	219	38	results	result	NOUN
gp-196	219	39	i	i	PRON
gp-196	219	40	source	source	VERB
gp-196	219	41	:	:	PUNCT
gp-196	219	42	secondary	secondary	ADJ
gp-196	219	43	data	datum	NOUN
gp-196	219	44	processed	process	VERB
gp-196	219	45	(	(	PUNCT
gp-196	219	46	2024	2024	NUM
gp-196	219	47	)	)	PUNCT
gp-196	219	48	.	.	PUNCT
gp-196	220	1	based	base	VERB
gp-196	220	2	on	on	ADP
gp-196	220	3	figure	figure	NOUN
gp-196	220	4	1	1	NUM
gp-196	220	5	,	,	PUNCT
gp-196	220	6	it	it	PRON
gp-196	220	7	is	be	AUX
gp-196	220	8	evident	evident	ADJ
gp-196	220	9	that	that	SCONJ
gp-196	220	10	csr	csr	NOUN
gp-196	220	11	is	be	AUX
gp-196	220	12	able	able	ADJ
gp-196	220	13	to	to	PART
gp-196	220	14	mediate	mediate	VERB
gp-196	220	15	the	the	DET
gp-196	220	16	influence	influence	NOUN
gp-196	220	17	between	between	ADP
gp-196	220	18	the	the	DET
gp-196	220	19	independent	independent	PROPN
gp-196	220	20	board	board	NOUN
gp-196	220	21	of	of	ADP
gp-196	220	22	commissioners	commissioner	NOUN
gp-196	220	23	on	on	ADP
gp-196	220	24	firm	firm	ADJ
gp-196	220	25	value	value	NOUN
gp-196	220	26	.	.	PUNCT
gp-196	221	1	this	this	PRON
gp-196	221	2	means	mean	VERB
gp-196	221	3	that	that	SCONJ
gp-196	221	4	when	when	SCONJ
gp-196	221	5	the	the	DET
gp-196	221	6	independent	independent	ADJ
gp-196	221	7	board	board	NOUN
gp-196	221	8	of	of	ADP
gp-196	221	9	commissioners	commissioner	NOUN
gp-196	221	10	can	can	AUX
gp-196	221	11	carry	carry	VERB
gp-196	221	12	out	out	ADP
gp-196	221	13	its	its	PRON
gp-196	221	14	duties	duty	NOUN
gp-196	221	15	and	and	CCONJ
gp-196	221	16	responsibilities	responsibility	NOUN
gp-196	221	17	optimally	optimally	ADV
gp-196	221	18	,	,	PUNCT
gp-196	221	19	the	the	DET
gp-196	221	20	company	company	NOUN
gp-196	221	21	has	have	VERB
gp-196	221	22	the	the	DET
gp-196	221	23	potential	potential	NOUN
gp-196	221	24	to	to	PART
gp-196	221	25	comply	comply	VERB
gp-196	221	26	with	with	ADP
gp-196	221	27	the	the	DET
gp-196	221	28	law	law	NOUN
gp-196	221	29	.	.	PUNCT
gp-196	222	1	this	this	DET
gp-196	222	2	condition	condition	NOUN
gp-196	222	3	thus	thus	ADV
gp-196	222	4	reflects	reflect	VERB
gp-196	222	5	that	that	SCONJ
gp-196	222	6	in	in	ADP
gp-196	222	7	its	its	PRON
gp-196	222	8	operations	operation	NOUN
gp-196	222	9	it	it	PRON
gp-196	222	10	has	have	AUX
gp-196	222	11	implemented	implement	VERB
gp-196	222	12	gcg	gcg	NOUN
gp-196	222	13	practices	practice	NOUN
gp-196	222	14	optimally	optimally	ADV
gp-196	222	15	.	.	PUNCT
gp-196	223	1	the	the	DET
gp-196	223	2	realization	realization	NOUN
gp-196	223	3	of	of	ADP
gp-196	223	4	this	this	PRON
gp-196	223	5	includes	include	VERB
gp-196	223	6	compliance	compliance	NOUN
gp-196	223	7	with	with	ADP
gp-196	223	8	regulations	regulation	NOUN
gp-196	223	9	to	to	PART
gp-196	223	10	carry	carry	VERB
gp-196	223	11	out	out	ADP
gp-196	223	12	its	its	PRON
gp-196	223	13	social	social	ADJ
gp-196	223	14	role	role	NOUN
gp-196	223	15	,	,	PUNCT
gp-196	223	16	so	so	SCONJ
gp-196	223	17	that	that	SCONJ
gp-196	223	18	csr	csr	NOUN
gp-196	223	19	increases	increase	NOUN
gp-196	223	20	.	.	PUNCT
gp-196	224	1	in	in	ADP
gp-196	224	2	this	this	DET
gp-196	224	3	condition	condition	NOUN
gp-196	224	4	,	,	PUNCT
gp-196	224	5	the	the	DET
gp-196	224	6	company	company	NOUN
gp-196	224	7	's	's	PART
gp-196	224	8	image	image	NOUN
gp-196	224	9	is	be	AUX
gp-196	224	10	getting	get	VERB
gp-196	224	11	better	well	ADJ
gp-196	224	12	in	in	ADP
gp-196	224	13	the	the	DET
gp-196	224	14	market	market	NOUN
gp-196	224	15	,	,	PUNCT
gp-196	224	16	ultimately	ultimately	ADV
gp-196	224	17	the	the	DET
gp-196	224	18	stock	stock	NOUN
gp-196	224	19	price	price	NOUN
gp-196	224	20	increases	increase	NOUN
gp-196	224	21	and	and	CCONJ
gp-196	224	22	firm	firm	ADJ
gp-196	224	23	value	value	NOUN
gp-196	224	24	will	will	AUX
gp-196	224	25	linearly	linearly	ADV
gp-196	224	26	follow	follow	VERB
gp-196	224	27	.	.	PUNCT
gp-196	225	1	figure	figure	NOUN
gp-196	225	2	2	2	NUM
gp-196	225	3	.	.	PUNCT
gp-196	225	4	mediation	mediation	NOUN
gp-196	225	5	test	test	NOUN
gp-196	225	6	results	result	VERB
gp-196	225	7	ii	ii	PROPN
gp-196	225	8	source	source	NOUN
gp-196	225	9	:	:	PUNCT
gp-196	225	10	secondary	secondary	ADJ
gp-196	225	11	data	datum	NOUN
gp-196	225	12	processed	process	VERB
gp-196	225	13	(	(	PUNCT
gp-196	225	14	2024	2024	NUM
gp-196	225	15	)	)	PUNCT
gp-196	225	16	.	.	PUNCT
gp-196	226	1	dewan	dewan	PROPN
gp-196	226	2	komisaris	komisaris	PROPN
gp-196	226	3	independen	independen	PROPN
gp-196	226	4	(	(	PUNCT
gp-196	226	5	x1	x1	PROPN
gp-196	226	6	)	)	PUNCT
gp-196	226	7	csr	csr	X
gp-196	226	8	(	(	PUNCT
gp-196	226	9	y1	y1	PROPN
gp-196	226	10	)	)	PUNCT
gp-196	226	11	0,740	0,740	NUM
gp-196	226	12	(	(	PUNCT
gp-196	226	13	0,000	0,000	NUM
gp-196	226	14	)	)	PUNCT
gp-196	226	15	0,648	0,648	NUM
gp-196	226	16	(	(	PUNCT
gp-196	226	17	0,000	0,000	NUM
gp-196	226	18	)	)	PUNCT
gp-196	226	19	0,569	0,569	NUM
gp-196	226	20	(	(	PUNCT
gp-196	226	21	0,000	0,000	NUM
gp-196	226	22	)	)	PUNCT
gp-196	226	23	firm	firm	ADJ
gp-196	226	24	value	value	NOUN
gp-196	226	25	(	(	PUNCT
gp-196	226	26	y2	y2	NOUN
gp-196	226	27	)	)	PUNCT
gp-196	226	28	ln_komite	ln_komite	ADJ
gp-196	226	29	audit	audit	NOUN
gp-196	226	30	(	(	PUNCT
gp-196	226	31	x2	x2	NOUN
gp-196	226	32	)	)	PUNCT
gp-196	226	33	csr	csr	X
gp-196	226	34	(	(	PUNCT
gp-196	226	35	y1	y1	PROPN
gp-196	226	36	)	)	PUNCT
gp-196	226	37	0,070	0,070	NUM
gp-196	226	38	(	(	PUNCT
gp-196	226	39	0,581	0,581	NUM
gp-196	226	40	)	)	PUNCT
gp-196	226	41	0,648	0,648	NUM
gp-196	226	42	(	(	PUNCT
gp-196	226	43	0,000	0,000	NUM
gp-196	226	44	)	)	PUNCT
gp-196	226	45	0,301	0,301	NUM
gp-196	226	46	(	(	PUNCT
gp-196	226	47	0,011	0,011	NUM
gp-196	226	48	)	)	PUNCT
gp-196	226	49	firm	firm	ADJ
gp-196	226	50	value	value	NOUN
gp-196	226	51	(	(	PUNCT
gp-196	226	52	y2	y2	NOUN
gp-196	226	53	)	)	PUNCT
gp-196	226	54	dian	dian	ADJ
gp-196	226	55	soeka	soeka	PROPN
gp-196	226	56	tiarsa	tiarsa	PROPN
gp-196	226	57	,	,	PUNCT
gp-196	226	58	sunardi	sunardi	PROPN
gp-196	226	59	,	,	PUNCT
gp-196	226	60	edi	edi	PROPN
gp-196	226	61	subiyanto	subiyanto	ADP
gp-196	226	62	267	267	NUM
gp-196	226	63	figure	figure	NOUN
gp-196	226	64	2	2	NUM
gp-196	226	65	proves	prove	VERB
gp-196	226	66	that	that	SCONJ
gp-196	226	67	the	the	DET
gp-196	226	68	effect	effect	NOUN
gp-196	226	69	of	of	ADP
gp-196	226	70	the	the	DET
gp-196	226	71	audit	audit	NOUN
gp-196	226	72	committee	committee	NOUN
gp-196	226	73	on	on	ADP
gp-196	226	74	firm	firm	ADJ
gp-196	226	75	value	value	NOUN
gp-196	226	76	is	be	AUX
gp-196	226	77	entirely	entirely	ADV
gp-196	226	78	through	through	ADP
gp-196	226	79	the	the	DET
gp-196	226	80	mediating	mediate	VERB
gp-196	226	81	role	role	NOUN
gp-196	226	82	of	of	ADP
gp-196	226	83	csr	csr	PROPN
gp-196	226	84	.	.	PROPN
gp-196	227	1	this	this	PRON
gp-196	227	2	means	mean	VERB
gp-196	227	3	that	that	SCONJ
gp-196	227	4	when	when	SCONJ
gp-196	227	5	the	the	DET
gp-196	227	6	audit	audit	NOUN
gp-196	227	7	committee	committee	NOUN
gp-196	227	8	performs	perform	VERB
gp-196	227	9	its	its	PRON
gp-196	227	10	duties	duty	NOUN
gp-196	227	11	well	well	ADV
gp-196	227	12	,	,	PUNCT
gp-196	227	13	it	it	PRON
gp-196	227	14	can	can	AUX
gp-196	227	15	overcome	overcome	VERB
gp-196	227	16	the	the	DET
gp-196	227	17	conflict	conflict	NOUN
gp-196	227	18	of	of	ADP
gp-196	227	19	interest	interest	NOUN
gp-196	227	20	between	between	ADP
gp-196	227	21	the	the	DET
gp-196	227	22	principal	principal	NOUN
gp-196	227	23	and	and	CCONJ
gp-196	227	24	the	the	DET
gp-196	227	25	agent	agent	NOUN
gp-196	227	26	.	.	PUNCT
gp-196	228	1	in	in	ADP
gp-196	228	2	fact	fact	NOUN
gp-196	228	3	,	,	PUNCT
gp-196	228	4	in	in	ADP
gp-196	228	5	this	this	DET
gp-196	228	6	test	test	NOUN
gp-196	228	7	,	,	PUNCT
gp-196	228	8	it	it	PRON
gp-196	228	9	is	be	AUX
gp-196	228	10	not	not	PART
gp-196	228	11	necessarily	necessarily	ADV
gp-196	228	12	able	able	ADJ
gp-196	228	13	to	to	PART
gp-196	228	14	attract	attract	VERB
gp-196	228	15	investors	investor	NOUN
gp-196	228	16	,	,	PUNCT
gp-196	228	17	so	so	SCONJ
gp-196	228	18	it	it	PRON
gp-196	228	19	has	have	VERB
gp-196	228	20	no	no	DET
gp-196	228	21	impact	impact	NOUN
gp-196	228	22	on	on	ADP
gp-196	228	23	the	the	DET
gp-196	228	24	achievement	achievement	NOUN
gp-196	228	25	of	of	ADP
gp-196	228	26	firm	firm	ADJ
gp-196	228	27	value	value	NOUN
gp-196	228	28	.	.	PUNCT
gp-196	229	1	in	in	ADP
gp-196	229	2	contrast	contrast	NOUN
gp-196	229	3	,	,	PUNCT
gp-196	229	4	if	if	SCONJ
gp-196	229	5	the	the	DET
gp-196	229	6	existence	existence	NOUN
gp-196	229	7	and	and	CCONJ
gp-196	229	8	role	role	NOUN
gp-196	229	9	of	of	ADP
gp-196	229	10	the	the	DET
gp-196	229	11	audit	audit	NOUN
gp-196	229	12	committee	committee	NOUN
gp-196	229	13	is	be	AUX
gp-196	229	14	visible	visible	ADJ
gp-196	229	15	in	in	ADP
gp-196	229	16	the	the	DET
gp-196	229	17	community	community	NOUN
gp-196	229	18	through	through	ADP
gp-196	229	19	various	various	ADJ
gp-196	229	20	social	social	ADJ
gp-196	229	21	activities	activity	NOUN
gp-196	229	22	,	,	PUNCT
gp-196	229	23	which	which	PRON
gp-196	229	24	is	be	AUX
gp-196	229	25	a	a	DET
gp-196	229	26	reflection	reflection	NOUN
gp-196	229	27	of	of	ADP
gp-196	229	28	csr	csr	NOUN
gp-196	229	29	,	,	PUNCT
gp-196	229	30	the	the	DET
gp-196	229	31	company	company	NOUN
gp-196	229	32	's	's	PART
gp-196	229	33	image	image	NOUN
gp-196	229	34	will	will	AUX
gp-196	229	35	receive	receive	VERB
gp-196	229	36	a	a	DET
gp-196	229	37	positive	positive	ADJ
gp-196	229	38	assessment	assessment	NOUN
gp-196	229	39	from	from	ADP
gp-196	229	40	the	the	DET
gp-196	229	41	market	market	NOUN
gp-196	229	42	.	.	PUNCT
gp-196	230	1	the	the	DET
gp-196	230	2	strength	strength	NOUN
gp-196	230	3	of	of	ADP
gp-196	230	4	the	the	DET
gp-196	230	5	implementation	implementation	NOUN
gp-196	230	6	of	of	ADP
gp-196	230	7	csr	csr	NOUN
gp-196	230	8	is	be	AUX
gp-196	230	9	that	that	SCONJ
gp-196	230	10	ultimately	ultimately	ADV
gp-196	230	11	the	the	DET
gp-196	230	12	performance	performance	NOUN
gp-196	230	13	of	of	ADP
gp-196	230	14	the	the	DET
gp-196	230	15	audit	audit	NOUN
gp-196	230	16	committee	committee	NOUN
gp-196	230	17	is	be	AUX
gp-196	230	18	able	able	ADJ
gp-196	230	19	to	to	PART
gp-196	230	20	increase	increase	VERB
gp-196	230	21	firm	firm	ADJ
gp-196	230	22	value	value	NOUN
gp-196	230	23	.	.	PUNCT
gp-196	231	1	figure	figure	NOUN
gp-196	231	2	3	3	NUM
gp-196	231	3	.	.	PUNCT
gp-196	231	4	mediation	mediation	NOUN
gp-196	231	5	test	test	NOUN
gp-196	231	6	results	result	VERB
gp-196	231	7	iii	iii	PROPN
gp-196	231	8	source	source	NOUN
gp-196	231	9	:	:	PUNCT
gp-196	231	10	secondary	secondary	ADJ
gp-196	231	11	data	datum	NOUN
gp-196	231	12	processed	process	VERB
gp-196	231	13	(	(	PUNCT
gp-196	231	14	2024	2024	NUM
gp-196	231	15	)	)	PUNCT
gp-196	231	16	.	.	PUNCT
gp-196	232	1	based	base	VERB
gp-196	232	2	on	on	ADP
gp-196	232	3	figure	figure	NOUN
gp-196	232	4	3	3	NUM
gp-196	232	5	,	,	PUNCT
gp-196	232	6	the	the	DET
gp-196	232	7	indirect	indirect	ADJ
gp-196	232	8	effect	effect	NOUN
gp-196	232	9	is	be	AUX
gp-196	232	10	stronger	strong	ADJ
gp-196	232	11	than	than	ADP
gp-196	232	12	the	the	DET
gp-196	232	13	direct	direct	ADJ
gp-196	232	14	effect	effect	NOUN
gp-196	232	15	.	.	PUNCT
gp-196	233	1	this	this	PRON
gp-196	233	2	means	mean	VERB
gp-196	233	3	that	that	SCONJ
gp-196	233	4	csr	csr	NOUN
gp-196	233	5	has	have	VERB
gp-196	233	6	a	a	DET
gp-196	233	7	very	very	ADV
gp-196	233	8	important	important	ADJ
gp-196	233	9	role	role	NOUN
gp-196	233	10	in	in	ADP
gp-196	233	11	mediating	mediate	VERB
gp-196	233	12	the	the	DET
gp-196	233	13	influence	influence	NOUN
gp-196	233	14	between	between	ADP
gp-196	233	15	tax	tax	NOUN
gp-196	233	16	avoidance	avoidance	NOUN
gp-196	233	17	and	and	CCONJ
gp-196	233	18	firm	firm	ADJ
gp-196	233	19	value	value	NOUN
gp-196	233	20	.	.	PUNCT
gp-196	234	1	in	in	ADP
gp-196	234	2	this	this	DET
gp-196	234	3	context	context	NOUN
gp-196	234	4	,	,	PUNCT
gp-196	234	5	it	it	PRON
gp-196	234	6	is	be	AUX
gp-196	234	7	clearly	clearly	ADV
gp-196	234	8	proven	prove	VERB
gp-196	234	9	that	that	SCONJ
gp-196	234	10	tax	tax	NOUN
gp-196	234	11	avoidance	avoidance	NOUN
gp-196	234	12	can	can	AUX
gp-196	234	13	increase	increase	VERB
gp-196	234	14	the	the	DET
gp-196	234	15	profit	profit	NOUN
gp-196	234	16	allocated	allocate	VERB
gp-196	234	17	to	to	ADP
gp-196	234	18	social	social	ADJ
gp-196	234	19	programs	program	NOUN
gp-196	234	20	.	.	PUNCT
gp-196	235	1	furthermore	furthermore	ADV
gp-196	235	2	,	,	PUNCT
gp-196	235	3	if	if	SCONJ
gp-196	235	4	a	a	DET
gp-196	235	5	company	company	NOUN
gp-196	235	6	discloses	disclose	VERB
gp-196	235	7	csr	csr	NOUN
gp-196	235	8	on	on	ADP
gp-196	235	9	an	an	DET
gp-196	235	10	ongoing	ongoing	ADJ
gp-196	235	11	basis	basis	NOUN
gp-196	235	12	,	,	PUNCT
gp-196	235	13	it	it	PRON
gp-196	235	14	is	be	AUX
gp-196	235	15	perceived	perceive	VERB
gp-196	235	16	as	as	ADP
gp-196	235	17	a	a	DET
gp-196	235	18	positive	positive	ADJ
gp-196	235	19	signal	signal	NOUN
gp-196	235	20	to	to	ADP
gp-196	235	21	the	the	DET
gp-196	235	22	market	market	NOUN
gp-196	235	23	.	.	PUNCT
gp-196	236	1	this	this	PRON
gp-196	236	2	is	be	AUX
gp-196	236	3	because	because	SCONJ
gp-196	236	4	the	the	DET
gp-196	236	5	company	company	NOUN
gp-196	236	6	's	's	PART
gp-196	236	7	image	image	NOUN
gp-196	236	8	receives	receive	VERB
gp-196	236	9	a	a	DET
gp-196	236	10	good	good	ADJ
gp-196	236	11	assessment	assessment	NOUN
gp-196	236	12	.	.	PUNCT
gp-196	237	1	furthermore	furthermore	ADV
gp-196	237	2	,	,	PUNCT
gp-196	237	3	it	it	PRON
gp-196	237	4	is	be	AUX
gp-196	237	5	followed	follow	VERB
gp-196	237	6	by	by	ADP
gp-196	237	7	an	an	DET
gp-196	237	8	increase	increase	NOUN
gp-196	237	9	in	in	ADP
gp-196	237	10	stock	stock	NOUN
gp-196	237	11	price	price	NOUN
gp-196	237	12	,	,	PUNCT
gp-196	237	13	and	and	CCONJ
gp-196	237	14	has	have	VERB
gp-196	237	15	a	a	DET
gp-196	237	16	linear	linear	ADJ
gp-196	237	17	impact	impact	NOUN
gp-196	237	18	on	on	ADP
gp-196	237	19	firm	firm	ADJ
gp-196	237	20	value	value	NOUN
gp-196	237	21	.	.	PUNCT
gp-196	238	1	description	description	NOUN
gp-196	238	2	of	of	ADP
gp-196	238	3	independent	independent	ADJ
gp-196	238	4	board	board	NOUN
gp-196	238	5	of	of	ADP
gp-196	238	6	commissioners	commissioner	NOUN
gp-196	238	7	,	,	PUNCT
gp-196	238	8	audit	audit	NOUN
gp-196	238	9	committee	committee	NOUN
gp-196	238	10	,	,	PUNCT
gp-196	238	11	tax	tax	NOUN
gp-196	238	12	avoidance	avoidance	NOUN
gp-196	238	13	,	,	PUNCT
gp-196	238	14	csr	csr	NOUN
gp-196	238	15	,	,	PUNCT
gp-196	238	16	and	and	CCONJ
gp-196	238	17	firm	firm	ADJ
gp-196	238	18	value	value	NOUN
gp-196	238	19	the	the	DET
gp-196	238	20	average	average	ADJ
gp-196	238	21	ratio	ratio	NOUN
gp-196	238	22	of	of	ADP
gp-196	238	23	the	the	DET
gp-196	238	24	existence	existence	NOUN
gp-196	238	25	of	of	ADP
gp-196	238	26	an	an	DET
gp-196	238	27	independent	independent	ADJ
gp-196	238	28	board	board	NOUN
gp-196	238	29	of	of	ADP
gp-196	238	30	commissioners	commissioner	NOUN
gp-196	238	31	in	in	ADP
gp-196	238	32	companies	company	NOUN
gp-196	238	33	in	in	ADP
gp-196	238	34	the	the	DET
gp-196	238	35	technology	technology	NOUN
gp-196	238	36	sector	sector	NOUN
gp-196	238	37	is	be	AUX
gp-196	238	38	not	not	PART
gp-196	238	39	far	far	ADV
gp-196	238	40	from	from	ADP
gp-196	238	41	the	the	DET
gp-196	238	42	entire	entire	ADJ
gp-196	238	43	board	board	NOUN
gp-196	238	44	of	of	ADP
gp-196	238	45	independent	independent	ADJ
gp-196	238	46	commissioners	commissioner	NOUN
gp-196	238	47	in	in	ADP
gp-196	238	48	the	the	DET
gp-196	238	49	company	company	NOUN
gp-196	238	50	.	.	PUNCT
gp-196	239	1	the	the	DET
gp-196	239	2	hope	hope	NOUN
gp-196	239	3	is	be	AUX
gp-196	239	4	that	that	SCONJ
gp-196	239	5	the	the	DET
gp-196	239	6	supervision	supervision	NOUN
gp-196	239	7	carried	carry	VERB
gp-196	239	8	out	out	ADP
gp-196	239	9	to	to	ADP
gp-196	239	10	management	management	NOUN
gp-196	239	11	can	can	AUX
gp-196	239	12	improve	improve	VERB
gp-196	239	13	financial	financial	ADJ
gp-196	239	14	reporting	reporting	NOUN
gp-196	239	15	accountability	accountability	NOUN
gp-196	239	16	(	(	PUNCT
gp-196	239	17	herman	herman	PROPN
gp-196	239	18	&	&	CCONJ
gp-196	239	19	abbas	abbas	PROPN
gp-196	239	20	,	,	PUNCT
gp-196	239	21	2023	2023	NUM
gp-196	239	22	;	;	PUNCT
gp-196	239	23	nisrina	nisrina	PROPN
gp-196	239	24	et	et	PROPN
gp-196	239	25	al	al	PROPN
gp-196	239	26	.	.	PROPN
gp-196	239	27	,	,	PUNCT
gp-196	239	28	2022	2022	NUM
gp-196	239	29	)	)	PUNCT
gp-196	239	30	,	,	PUNCT
gp-196	239	31	as	as	ADV
gp-196	239	32	well	well	ADV
gp-196	239	33	as	as	ADP
gp-196	239	34	good	good	ADJ
gp-196	239	35	gcg	gcg	NOUN
gp-196	239	36	practices	practice	NOUN
gp-196	239	37	(	(	PUNCT
gp-196	239	38	tambunan	tambunan	NOUN
gp-196	239	39	&	&	CCONJ
gp-196	239	40	rosharlianti	rosharlianti	PROPN
gp-196	239	41	,	,	PUNCT
gp-196	239	42	2023	2023	NUM
gp-196	239	43	;	;	PUNCT
gp-196	239	44	paramita	paramita	PROPN
gp-196	239	45	&	&	CCONJ
gp-196	239	46	ali	ali	PROPN
gp-196	239	47	,	,	PUNCT
gp-196	239	48	2023	2023	NUM
gp-196	239	49	)	)	PUNCT
gp-196	239	50	.	.	PUNCT
gp-196	240	1	the	the	DET
gp-196	240	2	average	average	ADJ
gp-196	240	3	number	number	NOUN
gp-196	240	4	of	of	ADP
gp-196	240	5	audit	audit	NOUN
gp-196	240	6	committees	committee	NOUN
gp-196	240	7	is	be	AUX
gp-196	240	8	3	3	NUM
gp-196	240	9	(	(	PUNCT
gp-196	240	10	three	three	NUM
gp-196	240	11	)	)	PUNCT
gp-196	240	12	people	people	NOUN
gp-196	240	13	,	,	PUNCT
gp-196	240	14	in	in	ADP
gp-196	240	15	line	line	NOUN
gp-196	240	16	with	with	ADP
gp-196	240	17	pojk	pojk	PROPN
gp-196	240	18	no	no	NOUN
gp-196	240	19	.	.	PROPN
gp-196	240	20	55	55	NUM
gp-196	240	21	/	/	SYM
gp-196	240	22	pojk.04	pojk.04	PROPN
gp-196	240	23	/	/	SYM
gp-196	240	24	2015	2015	NUM
gp-196	240	25	,	,	PUNCT
gp-196	240	26	which	which	PRON
gp-196	240	27	regulates	regulate	VERB
gp-196	240	28	that	that	SCONJ
gp-196	240	29	the	the	DET
gp-196	240	30	audit	audit	NOUN
gp-196	240	31	committee	committee	NOUN
gp-196	240	32	is	be	AUX
gp-196	240	33	at	at	ADV
gp-196	240	34	least	least	ADJ
gp-196	240	35	3	3	NUM
gp-196	240	36	(	(	PUNCT
gp-196	240	37	three	three	NUM
gp-196	240	38	)	)	PUNCT
gp-196	240	39	people	people	NOUN
gp-196	240	40	.	.	PUNCT
gp-196	241	1	this	this	DET
gp-196	241	2	condition	condition	NOUN
gp-196	241	3	can	can	AUX
gp-196	241	4	improve	improve	VERB
gp-196	241	5	stock	stock	NOUN
gp-196	241	6	performance	performance	NOUN
gp-196	241	7	(	(	PUNCT
gp-196	241	8	octaviani	octaviani	NOUN
gp-196	241	9	,	,	PUNCT
gp-196	241	10	2023	2023	NUM
gp-196	241	11	;	;	PUNCT
gp-196	241	12	tambunan	tambunan	NOUN
gp-196	241	13	&	&	CCONJ
gp-196	241	14	rosharlianti	rosharlianti	PROPN
gp-196	241	15	,	,	PUNCT
gp-196	241	16	2023	2023	NUM
gp-196	241	17	)	)	PUNCT
gp-196	241	18	.	.	PUNCT
gp-196	242	1	the	the	DET
gp-196	242	2	average	average	ADJ
gp-196	242	3	tax	tax	NOUN
gp-196	242	4	avoidance	avoidance	NOUN
gp-196	242	5	action	action	NOUN
gp-196	242	6	is	be	AUX
gp-196	242	7	high	high	ADJ
gp-196	242	8	(	(	PUNCT
gp-196	242	9	47.23	47.23	NUM
gp-196	242	10	%	%	NOUN
gp-196	242	11	)	)	PUNCT
gp-196	242	12	,	,	PUNCT
gp-196	242	13	which	which	PRON
gp-196	242	14	can	can	AUX
gp-196	242	15	be	be	AUX
gp-196	242	16	utilized	utilize	VERB
gp-196	242	17	for	for	ADP
gp-196	242	18	social	social	ADJ
gp-196	242	19	obligations	obligation	NOUN
gp-196	242	20	in	in	ADP
gp-196	242	21	the	the	DET
gp-196	242	22	form	form	NOUN
gp-196	242	23	of	of	ADP
gp-196	242	24	csr	csr	NOUN
gp-196	242	25	,	,	PUNCT
gp-196	242	26	which	which	PRON
gp-196	242	27	then	then	ADV
gp-196	242	28	has	have	VERB
gp-196	242	29	an	an	DET
gp-196	242	30	impact	impact	NOUN
gp-196	242	31	on	on	ADP
gp-196	242	32	firm	firm	ADJ
gp-196	242	33	value	value	NOUN
gp-196	242	34	(	(	PUNCT
gp-196	242	35	mcguire	mcguire	PROPN
gp-196	242	36	et	et	PROPN
gp-196	242	37	al	al	PROPN
gp-196	242	38	.	.	PROPN
gp-196	242	39	,	,	PUNCT
gp-196	242	40	2012	2012	NUM
gp-196	242	41	;	;	PUNCT
gp-196	242	42	gurusinga	gurusinga	PROPN
gp-196	242	43	&	&	CCONJ
gp-196	242	44	michelle	michelle	PROPN
gp-196	242	45	,	,	PUNCT
gp-196	242	46	2023	2023	NUM
gp-196	242	47	)	)	PUNCT
gp-196	242	48	.	.	PUNCT
gp-196	243	1	according	accord	VERB
gp-196	243	2	to	to	ADP
gp-196	243	3	signaling	signal	VERB
gp-196	243	4	theory	theory	NOUN
gp-196	243	5	,	,	PUNCT
gp-196	243	6	disclosing	disclose	VERB
gp-196	243	7	csr	csr	NOUN
gp-196	243	8	means	mean	VERB
gp-196	243	9	that	that	SCONJ
gp-196	243	10	the	the	DET
gp-196	243	11	company	company	NOUN
gp-196	243	12	has	have	AUX
gp-196	243	13	shown	show	VERB
gp-196	243	14	its	its	PRON
gp-196	243	15	devotion	devotion	NOUN
gp-196	243	16	to	to	ADP
gp-196	243	17	society	society	NOUN
gp-196	243	18	.	.	PUNCT
gp-196	244	1	both	both	PRON
gp-196	244	2	related	relate	VERB
gp-196	244	3	to	to	ADP
gp-196	244	4	economic	economic	ADJ
gp-196	244	5	,	,	PUNCT
gp-196	244	6	social	social	ADJ
gp-196	244	7	,	,	PUNCT
gp-196	244	8	and	and	CCONJ
gp-196	244	9	environmental	environmental	ADJ
gp-196	244	10	aspects	aspect	NOUN
gp-196	244	11	in	in	ADP
gp-196	244	12	a	a	DET
gp-196	244	13	sustainable	sustainable	ADJ
gp-196	244	14	manner	manner	NOUN
gp-196	244	15	(	(	PUNCT
gp-196	244	16	malik	malik	PROPN
gp-196	244	17	et	et	PROPN
gp-196	244	18	al	al	PROPN
gp-196	244	19	.	.	PROPN
gp-196	244	20	,	,	PUNCT
gp-196	244	21	2023	2023	NUM
gp-196	244	22	)	)	PUNCT
gp-196	244	23	,	,	PUNCT
gp-196	244	24	which	which	PRON
gp-196	244	25	in	in	ADP
gp-196	244	26	this	this	DET
gp-196	244	27	context	context	NOUN
gp-196	244	28	averages	average	NOUN
gp-196	244	29	71.53	71.53	NUM
gp-196	244	30	%	%	NOUN
gp-196	244	31	.	.	PUNCT
gp-196	245	1	this	this	DET
gp-196	245	2	result	result	NOUN
gp-196	245	3	can	can	AUX
gp-196	245	4	be	be	AUX
gp-196	245	5	presented	present	VERB
gp-196	245	6	that	that	SCONJ
gp-196	245	7	the	the	DET
gp-196	245	8	company	company	NOUN
gp-196	245	9	has	have	VERB
gp-196	245	10	a	a	DET
gp-196	245	11	high	high	ADJ
gp-196	245	12	level	level	NOUN
gp-196	245	13	of	of	ADP
gp-196	245	14	concern	concern	NOUN
gp-196	245	15	for	for	ADP
gp-196	245	16	the	the	DET
gp-196	245	17	welfare	welfare	NOUN
gp-196	245	18	of	of	ADP
gp-196	245	19	the	the	DET
gp-196	245	20	community	community	NOUN
gp-196	245	21	(	(	PUNCT
gp-196	245	22	ardillah	ardillah	PROPN
gp-196	245	23	et	et	PROPN
gp-196	245	24	al	al	PROPN
gp-196	245	25	.	.	PROPN
gp-196	245	26	,	,	PUNCT
gp-196	245	27	tax	tax	NOUN
gp-196	245	28	avoidance	avoidance	NOUN
gp-196	245	29	(	(	PUNCT
gp-196	245	30	x3	x3	ADJ
gp-196	245	31	)	)	PUNCT
gp-196	245	32	-0,505	-0,505	PROPN
gp-196	245	33	(	(	PUNCT
gp-196	245	34	0,001	0,001	NUM
gp-196	245	35	)	)	PUNCT
gp-196	245	36	0,648	0,648	NUM
gp-196	245	37	(	(	PUNCT
gp-196	245	38	0,000	0,000	NUM
gp-196	245	39	)	)	PUNCT
gp-196	245	40	0,511	0,511	NUM
gp-196	245	41	(	(	PUNCT
gp-196	245	42	0,000	0,000	NUM
gp-196	245	43	)	)	PUNCT
gp-196	245	44	firm	firm	ADJ
gp-196	245	45	value	value	NOUN
gp-196	245	46	(	(	PUNCT
gp-196	245	47	y2	y2	NOUN
gp-196	245	48	)	)	PUNCT
gp-196	245	49	csr	csr	X
gp-196	245	50	(	(	PUNCT
gp-196	245	51	y1	y1	NOUN
gp-196	245	52	)	)	PUNCT
gp-196	245	53	american	american	ADJ
gp-196	245	54	journal	journal	PROPN
gp-196	245	55	of	of	ADP
gp-196	245	56	economic	economic	ADJ
gp-196	245	57	and	and	CCONJ
gp-196	245	58	management	management	NOUN
gp-196	245	59	business	business	NOUN
gp-196	245	60	vol	vol	NOUN
gp-196	245	61	.	.	PROPN
gp-196	246	1	4	4	NUM
gp-196	246	2	no	no	NOUN
gp-196	246	3	.	.	NOUN
gp-196	246	4	3	3	NUM
gp-196	246	5	march	march	NOUN
gp-196	246	6	2025	2025	NUM
gp-196	246	7	268	268	NUM
gp-196	246	8	2022	2022	NUM
gp-196	246	9	)	)	PUNCT
gp-196	246	10	.	.	PUNCT
gp-196	247	1	in	in	ADP
gp-196	247	2	the	the	DET
gp-196	247	3	end	end	NOUN
gp-196	247	4	,	,	PUNCT
gp-196	247	5	there	there	PRON
gp-196	247	6	is	be	VERB
gp-196	247	7	a	a	DET
gp-196	247	8	good	good	ADJ
gp-196	247	9	interaction	interaction	NOUN
gp-196	247	10	between	between	ADP
gp-196	247	11	the	the	DET
gp-196	247	12	company	company	NOUN
gp-196	247	13	and	and	CCONJ
gp-196	247	14	the	the	DET
gp-196	247	15	community	community	NOUN
gp-196	247	16	,	,	PUNCT
gp-196	247	17	then	then	ADV
gp-196	247	18	the	the	DET
gp-196	247	19	stock	stock	NOUN
gp-196	247	20	performance	performance	NOUN
gp-196	247	21	increases	increase	NOUN
gp-196	247	22	(	(	PUNCT
gp-196	247	23	paramita	paramita	PROPN
gp-196	247	24	&	&	CCONJ
gp-196	247	25	ali	ali	PROPN
gp-196	247	26	,	,	PUNCT
gp-196	247	27	2023	2023	NUM
gp-196	247	28	)	)	PUNCT
gp-196	247	29	.	.	PUNCT
gp-196	248	1	firm	firm	ADJ
gp-196	248	2	value	value	NOUN
gp-196	248	3	expressed	express	VERB
gp-196	248	4	by	by	ADP
gp-196	248	5	tobin	tobin	PROPN
gp-196	248	6	's	's	PART
gp-196	248	7	q	q	NOUN
gp-196	248	8	ratio	ratio	NOUN
gp-196	248	9	(	(	PUNCT
gp-196	248	10	mas'ud	mas'ud	NOUN
gp-196	248	11	et	et	NOUN
gp-196	248	12	al	al	PROPN
gp-196	248	13	.	.	PROPN
gp-196	248	14	,	,	PUNCT
gp-196	248	15	2023	2023	NUM
gp-196	248	16	)	)	PUNCT
gp-196	248	17	,	,	PUNCT
gp-196	248	18	in	in	ADP
gp-196	248	19	technology	technology	NOUN
gp-196	248	20	sector	sector	NOUN
gp-196	248	21	companies	company	NOUN
gp-196	248	22	shows	show	VERB
gp-196	248	23	an	an	DET
gp-196	248	24	average	average	NOUN
gp-196	248	25	of	of	ADP
gp-196	248	26	0.92	0.92	NUM
gp-196	248	27	%	%	NOUN
gp-196	248	28	.	.	PUNCT
gp-196	249	1	this	this	PRON
gp-196	249	2	means	mean	VERB
gp-196	249	3	that	that	SCONJ
gp-196	249	4	on	on	ADP
gp-196	249	5	average	average	ADJ
gp-196	249	6	the	the	DET
gp-196	249	7	company	company	NOUN
gp-196	249	8	has	have	VERB
gp-196	249	9	a	a	DET
gp-196	249	10	firm	firm	ADJ
gp-196	249	11	value	value	NOUN
gp-196	249	12	<	<	X
gp-196	249	13	1	1	NUM
gp-196	249	14	,	,	PUNCT
gp-196	249	15	thus	thus	ADV
gp-196	249	16	the	the	DET
gp-196	249	17	share	share	NOUN
gp-196	249	18	price	price	NOUN
gp-196	249	19	is	be	AUX
gp-196	249	20	undervalued	undervalue	VERB
gp-196	249	21	,	,	PUNCT
gp-196	249	22	thus	thus	ADV
gp-196	249	23	the	the	DET
gp-196	249	24	company	company	NOUN
gp-196	249	25	has	have	VERB
gp-196	249	26	the	the	DET
gp-196	249	27	potential	potential	NOUN
gp-196	249	28	for	for	ADP
gp-196	249	29	a	a	DET
gp-196	249	30	merger	merger	NOUN
gp-196	249	31	(	(	PUNCT
gp-196	249	32	gurusinga	gurusinga	PROPN
gp-196	249	33	&	&	CCONJ
gp-196	249	34	michelle	michelle	PROPN
gp-196	249	35	,	,	PUNCT
gp-196	249	36	2023	2023	NUM
gp-196	249	37	)	)	PUNCT
gp-196	249	38	.	.	PUNCT
gp-196	250	1	the	the	DET
gp-196	250	2	effect	effect	NOUN
gp-196	250	3	of	of	ADP
gp-196	250	4	independent	independent	ADJ
gp-196	250	5	board	board	NOUN
gp-196	250	6	of	of	ADP
gp-196	250	7	commissioners	commissioner	NOUN
gp-196	250	8	on	on	ADP
gp-196	250	9	csr	csr	X
gp-196	250	10	(	(	PUNCT
gp-196	250	11	h1	h1	PROPN
gp-196	250	12	)	)	PUNCT
gp-196	250	13	the	the	DET
gp-196	250	14	results	result	NOUN
gp-196	250	15	of	of	ADP
gp-196	250	16	the	the	DET
gp-196	250	17	study	study	NOUN
gp-196	250	18	,	,	PUNCT
gp-196	250	19	which	which	PRON
gp-196	250	20	reveal	reveal	VERB
gp-196	250	21	that	that	SCONJ
gp-196	250	22	the	the	DET
gp-196	250	23	existence	existence	NOUN
gp-196	250	24	of	of	ADP
gp-196	250	25	an	an	DET
gp-196	250	26	independent	independent	ADJ
gp-196	250	27	board	board	NOUN
gp-196	250	28	of	of	ADP
gp-196	250	29	commissioners	commissioner	NOUN
gp-196	250	30	can	can	AUX
gp-196	250	31	have	have	VERB
gp-196	250	32	a	a	DET
gp-196	250	33	direct	direct	ADJ
gp-196	250	34	impact	impact	NOUN
gp-196	250	35	on	on	ADP
gp-196	250	36	csr	csr	NOUN
gp-196	250	37	,	,	PUNCT
gp-196	250	38	are	be	AUX
gp-196	250	39	in	in	ADP
gp-196	250	40	line	line	NOUN
gp-196	250	41	with	with	ADP
gp-196	250	42	agency	agency	NOUN
gp-196	250	43	theory	theory	NOUN
gp-196	250	44	,	,	PUNCT
gp-196	250	45	where	where	SCONJ
gp-196	250	46	the	the	DET
gp-196	250	47	existence	existence	NOUN
gp-196	250	48	of	of	ADP
gp-196	250	49	an	an	DET
gp-196	250	50	independent	independent	ADJ
gp-196	250	51	board	board	NOUN
gp-196	250	52	of	of	ADP
gp-196	250	53	commissioners	commissioner	NOUN
gp-196	250	54	can	can	AUX
gp-196	250	55	ensure	ensure	VERB
gp-196	250	56	that	that	SCONJ
gp-196	250	57	gcg	gcg	NOUN
gp-196	250	58	policies	policy	NOUN
gp-196	250	59	have	have	AUX
gp-196	250	60	run	run	VERB
gp-196	250	61	optimally	optimally	ADV
gp-196	250	62	(	(	PUNCT
gp-196	250	63	jensen	jensen	PROPN
gp-196	250	64	&	&	CCONJ
gp-196	250	65	meckling	meckling	PROPN
gp-196	250	66	,	,	PUNCT
gp-196	250	67	1976	1976	NUM
gp-196	250	68	)	)	PUNCT
gp-196	250	69	.	.	PUNCT
gp-196	251	1	the	the	DET
gp-196	251	2	company	company	NOUN
gp-196	251	3	's	's	PART
gp-196	251	4	business	business	NOUN
gp-196	251	5	operations	operation	NOUN
gp-196	251	6	have	have	AUX
gp-196	251	7	also	also	ADV
gp-196	251	8	met	meet	VERB
gp-196	251	9	ethical	ethical	ADJ
gp-196	251	10	standards	standard	NOUN
gp-196	251	11	,	,	PUNCT
gp-196	251	12	and	and	CCONJ
gp-196	251	13	various	various	ADJ
gp-196	251	14	applicable	applicable	ADJ
gp-196	251	15	regulations	regulation	NOUN
gp-196	251	16	(	(	PUNCT
gp-196	251	17	wardani	wardani	PROPN
gp-196	251	18	et	et	PROPN
gp-196	251	19	al	al	PROPN
gp-196	251	20	.	.	PROPN
gp-196	251	21	,	,	PUNCT
gp-196	251	22	2023	2023	NUM
gp-196	251	23	;	;	PUNCT
gp-196	251	24	herman	herman	PROPN
gp-196	251	25	&	&	CCONJ
gp-196	251	26	abbas	abbas	PROPN
gp-196	251	27	,	,	PUNCT
gp-196	251	28	2023	2023	NUM
gp-196	251	29	)	)	PUNCT
gp-196	251	30	,	,	PUNCT
gp-196	251	31	and	and	CCONJ
gp-196	251	32	gcg	gcg	NOUN
gp-196	251	33	practices	practice	NOUN
gp-196	251	34	are	be	AUX
gp-196	251	35	carried	carry	VERB
gp-196	251	36	out	out	ADP
gp-196	251	37	correctly	correctly	ADV
gp-196	251	38	(	(	PUNCT
gp-196	251	39	malik	malik	PROPN
gp-196	251	40	et	et	PROPN
gp-196	251	41	al	al	PROPN
gp-196	251	42	.	.	PROPN
gp-196	251	43	,	,	PUNCT
gp-196	251	44	2023	2023	NUM
gp-196	251	45	)	)	PUNCT
gp-196	251	46	,	,	PUNCT
gp-196	251	47	and	and	CCONJ
gp-196	251	48	can	can	AUX
gp-196	251	49	be	be	AUX
gp-196	251	50	used	use	VERB
gp-196	251	51	as	as	ADP
gp-196	251	52	a	a	DET
gp-196	251	53	means	means	NOUN
gp-196	251	54	of	of	ADP
gp-196	251	55	corporate	corporate	ADJ
gp-196	251	56	sustainability	sustainability	NOUN
gp-196	251	57	(	(	PUNCT
gp-196	251	58	orbaningsih	orbaningsih	NOUN
gp-196	251	59	et	et	PROPN
gp-196	251	60	al	al	PROPN
gp-196	251	61	.	.	PROPN
gp-196	251	62	,	,	PUNCT
gp-196	251	63	2022	2022	NUM
gp-196	251	64	)	)	PUNCT
gp-196	251	65	.	.	PUNCT
gp-196	252	1	in	in	ADP
gp-196	252	2	line	line	NOUN
gp-196	252	3	with	with	ADP
gp-196	252	4	legitimacy	legitimacy	NOUN
gp-196	252	5	theory	theory	NOUN
gp-196	252	6	,	,	PUNCT
gp-196	252	7	with	with	ADP
gp-196	252	8	high	high	ADJ
gp-196	252	9	csr	csr	NOUN
gp-196	252	10	disclosure	disclosure	NOUN
gp-196	252	11	,	,	PUNCT
gp-196	252	12	the	the	DET
gp-196	252	13	company	company	NOUN
gp-196	252	14	actually	actually	ADV
gp-196	252	15	contributes	contribute	VERB
gp-196	252	16	to	to	ADP
gp-196	252	17	society	society	NOUN
gp-196	252	18	,	,	PUNCT
gp-196	252	19	and	and	CCONJ
gp-196	252	20	fulfills	fulfill	VERB
gp-196	252	21	various	various	ADJ
gp-196	252	22	related	related	ADJ
gp-196	252	23	regulations	regulation	NOUN
gp-196	252	24	(	(	PUNCT
gp-196	252	25	owena	owena	NOUN
gp-196	252	26	et	et	PROPN
gp-196	252	27	al	al	PROPN
gp-196	252	28	.	.	PROPN
gp-196	252	29	,	,	PUNCT
gp-196	252	30	2023	2023	NUM
gp-196	252	31	)	)	PUNCT
gp-196	252	32	.	.	PUNCT
gp-196	253	1	on	on	ADP
gp-196	253	2	the	the	DET
gp-196	253	3	other	other	ADJ
gp-196	253	4	hand	hand	NOUN
gp-196	253	5	,	,	PUNCT
gp-196	253	6	in	in	ADP
gp-196	253	7	connection	connection	NOUN
gp-196	253	8	with	with	ADP
gp-196	253	9	testing	test	VERB
gp-196	253	10	the	the	DET
gp-196	253	11	influence	influence	NOUN
gp-196	253	12	of	of	ADP
gp-196	253	13	the	the	DET
gp-196	253	14	independent	independent	PROPN
gp-196	253	15	board	board	NOUN
gp-196	253	16	of	of	ADP
gp-196	253	17	commissioners	commissioner	NOUN
gp-196	253	18	on	on	ADP
gp-196	253	19	csr	csr	PROPN
gp-196	253	20	,	,	PUNCT
gp-196	253	21	it	it	PRON
gp-196	253	22	has	have	AUX
gp-196	253	23	not	not	PART
gp-196	253	24	received	receive	VERB
gp-196	253	25	much	much	ADJ
gp-196	253	26	support	support	NOUN
gp-196	253	27	from	from	ADP
gp-196	253	28	previous	previous	ADJ
gp-196	253	29	researchers	researcher	NOUN
gp-196	253	30	.	.	PUNCT
gp-196	254	1	during	during	ADP
gp-196	254	2	the	the	DET
gp-196	254	3	review	review	NOUN
gp-196	254	4	process	process	NOUN
gp-196	254	5	,	,	PUNCT
gp-196	254	6	at	at	ADP
gp-196	254	7	least	least	ADJ
gp-196	254	8	a	a	DET
gp-196	254	9	study	study	NOUN
gp-196	254	10	by	by	ADP
gp-196	254	11	herman	herman	PROPN
gp-196	254	12	&	&	CCONJ
gp-196	254	13	abbas	abbas	PROPN
gp-196	254	14	(	(	PUNCT
gp-196	254	15	2023	2023	NUM
gp-196	254	16	)	)	PUNCT
gp-196	254	17	on	on	ADP
gp-196	254	18	the	the	DET
gp-196	254	19	consumer	consumer	NOUN
gp-196	254	20	goods	good	NOUN
gp-196	254	21	sector	sector	NOUN
gp-196	254	22	was	be	AUX
gp-196	254	23	found	find	VERB
gp-196	254	24	,	,	PUNCT
gp-196	254	25	which	which	PRON
gp-196	254	26	reinforced	reinforce	VERB
gp-196	254	27	the	the	DET
gp-196	254	28	finding	finding	NOUN
gp-196	254	29	that	that	SCONJ
gp-196	254	30	independent	independent	ADJ
gp-196	254	31	boards	board	NOUN
gp-196	254	32	have	have	AUX
gp-196	254	33	a	a	DET
gp-196	254	34	significant	significant	ADJ
gp-196	254	35	positive	positive	ADJ
gp-196	254	36	impact	impact	NOUN
gp-196	254	37	on	on	ADP
gp-196	254	38	increasing	increase	VERB
gp-196	254	39	csr	csr	PROPN
gp-196	254	40	.	.	PROPN
gp-196	254	41	effect	effect	NOUN
gp-196	254	42	of	of	ADP
gp-196	254	43	audit	audit	NOUN
gp-196	254	44	committee	committee	NOUN
gp-196	254	45	on	on	ADP
gp-196	254	46	csr	csr	X
gp-196	254	47	(	(	PUNCT
gp-196	254	48	h2	h2	PROPN
gp-196	254	49	)	)	PUNCT
gp-196	254	50	the	the	DET
gp-196	254	51	result	result	NOUN
gp-196	254	52	of	of	ADP
gp-196	254	53	this	this	DET
gp-196	254	54	test	test	NOUN
gp-196	254	55	is	be	AUX
gp-196	254	56	that	that	SCONJ
gp-196	254	57	the	the	DET
gp-196	254	58	performance	performance	NOUN
gp-196	254	59	of	of	ADP
gp-196	254	60	the	the	DET
gp-196	254	61	audit	audit	NOUN
gp-196	254	62	committee	committee	NOUN
gp-196	254	63	that	that	PRON
gp-196	254	64	runs	run	VERB
gp-196	254	65	optimally	optimally	ADV
gp-196	254	66	,	,	PUNCT
gp-196	254	67	then	then	ADV
gp-196	254	68	significantly	significantly	ADV
gp-196	254	69	affects	affect	VERB
gp-196	254	70	the	the	DET
gp-196	254	71	implementation	implementation	NOUN
gp-196	254	72	of	of	ADP
gp-196	254	73	csr	csr	PROPN
gp-196	254	74	.	.	PROPN
gp-196	255	1	this	this	DET
gp-196	255	2	test	test	NOUN
gp-196	255	3	is	be	AUX
gp-196	255	4	in	in	ADP
gp-196	255	5	line	line	NOUN
gp-196	255	6	with	with	ADP
gp-196	255	7	agency	agency	NOUN
gp-196	255	8	theory	theory	NOUN
gp-196	255	9	,	,	PUNCT
gp-196	255	10	where	where	SCONJ
gp-196	255	11	the	the	DET
gp-196	255	12	implementation	implementation	NOUN
gp-196	255	13	of	of	ADP
gp-196	255	14	gcg	gcg	NOUN
gp-196	255	15	can	can	AUX
gp-196	255	16	run	run	VERB
gp-196	255	17	optimally	optimally	ADV
gp-196	255	18	also	also	ADV
gp-196	255	19	through	through	ADP
gp-196	255	20	the	the	DET
gp-196	255	21	role	role	NOUN
gp-196	255	22	of	of	ADP
gp-196	255	23	the	the	DET
gp-196	255	24	audit	audit	NOUN
gp-196	255	25	committee	committee	NOUN
gp-196	255	26	(	(	PUNCT
gp-196	255	27	mas'ud	mas'ud	NOUN
gp-196	255	28	et	et	PROPN
gp-196	255	29	al	al	PROPN
gp-196	255	30	.	.	PROPN
gp-196	255	31	,	,	PUNCT
gp-196	255	32	2023	2023	NUM
gp-196	255	33	)	)	PUNCT
gp-196	255	34	.	.	PUNCT
gp-196	256	1	this	this	PRON
gp-196	256	2	is	be	AUX
gp-196	256	3	because	because	SCONJ
gp-196	256	4	through	through	ADP
gp-196	256	5	the	the	DET
gp-196	256	6	role	role	NOUN
gp-196	256	7	of	of	ADP
gp-196	256	8	the	the	DET
gp-196	256	9	audit	audit	NOUN
gp-196	256	10	committee	committee	NOUN
gp-196	256	11	,	,	PUNCT
gp-196	256	12	the	the	DET
gp-196	256	13	financial	financial	ADJ
gp-196	256	14	statements	statement	NOUN
gp-196	256	15	presented	present	VERB
gp-196	256	16	are	be	AUX
gp-196	256	17	in	in	ADP
gp-196	256	18	accordance	accordance	NOUN
gp-196	256	19	with	with	ADP
gp-196	256	20	accounting	accounting	NOUN
gp-196	256	21	principles	principle	NOUN
gp-196	256	22	.	.	PUNCT
gp-196	257	1	the	the	DET
gp-196	257	2	audit	audit	NOUN
gp-196	257	3	committee	committee	NOUN
gp-196	257	4	has	have	AUX
gp-196	257	5	thus	thus	ADV
gp-196	257	6	carried	carry	VERB
gp-196	257	7	out	out	ADP
gp-196	257	8	internal	internal	ADJ
gp-196	257	9	control	control	NOUN
gp-196	257	10	properly	properly	ADV
gp-196	257	11	(	(	PUNCT
gp-196	257	12	mas'ud	mas'ud	NOUN
gp-196	257	13	et	et	NOUN
gp-196	257	14	al	al	PROPN
gp-196	257	15	.	.	PROPN
gp-196	257	16	,	,	PUNCT
gp-196	257	17	2023	2023	NUM
gp-196	257	18	)	)	PUNCT
gp-196	257	19	.	.	PUNCT
gp-196	258	1	in	in	ADP
gp-196	258	2	the	the	DET
gp-196	258	3	end	end	NOUN
gp-196	258	4	,	,	PUNCT
gp-196	258	5	it	it	PRON
gp-196	258	6	can	can	AUX
gp-196	258	7	be	be	AUX
gp-196	258	8	used	use	VERB
gp-196	258	9	to	to	PART
gp-196	258	10	improve	improve	VERB
gp-196	258	11	the	the	DET
gp-196	258	12	company	company	NOUN
gp-196	258	13	's	's	PART
gp-196	258	14	image	image	NOUN
gp-196	258	15	through	through	ADP
gp-196	258	16	its	its	PRON
gp-196	258	17	contribution	contribution	NOUN
gp-196	258	18	in	in	ADP
gp-196	258	19	the	the	DET
gp-196	258	20	community	community	NOUN
gp-196	258	21	as	as	SCONJ
gp-196	258	22	stated	state	VERB
gp-196	258	23	in	in	ADP
gp-196	258	24	the	the	DET
gp-196	258	25	csr	csr	NOUN
gp-196	258	26	program	program	NOUN
gp-196	258	27	(	(	PUNCT
gp-196	258	28	tambunan	tambunan	PROPN
gp-196	258	29	&	&	CCONJ
gp-196	258	30	rosharlianti	rosharlianti	PROPN
gp-196	258	31	,	,	PUNCT
gp-196	258	32	2023	2023	NUM
gp-196	258	33	)	)	PUNCT
gp-196	258	34	.	.	PUNCT
gp-196	259	1	in	in	ADP
gp-196	259	2	line	line	NOUN
gp-196	259	3	with	with	ADP
gp-196	259	4	legitimacy	legitimacy	NOUN
gp-196	259	5	theory	theory	NOUN
gp-196	259	6	,	,	PUNCT
gp-196	259	7	these	these	DET
gp-196	259	8	actions	action	NOUN
gp-196	259	9	can	can	AUX
gp-196	259	10	be	be	AUX
gp-196	259	11	used	use	VERB
gp-196	259	12	to	to	PART
gp-196	259	13	minimize	minimize	VERB
gp-196	259	14	the	the	DET
gp-196	259	15	possibility	possibility	NOUN
gp-196	259	16	of	of	ADP
gp-196	259	17	a	a	DET
gp-196	259	18	legitimacy	legitimacy	NOUN
gp-196	259	19	gap	gap	NOUN
gp-196	259	20	(	(	PUNCT
gp-196	259	21	paramita	paramita	PROPN
gp-196	259	22	&	&	CCONJ
gp-196	259	23	ali	ali	PROPN
gp-196	259	24	,	,	PUNCT
gp-196	259	25	2023	2023	NUM
gp-196	259	26	)	)	PUNCT
gp-196	259	27	.	.	PUNCT
gp-196	260	1	regarding	regard	VERB
gp-196	260	2	the	the	DET
gp-196	260	3	test	test	NOUN
gp-196	260	4	between	between	ADP
gp-196	260	5	the	the	DET
gp-196	260	6	audit	audit	NOUN
gp-196	260	7	committee	committee	NOUN
gp-196	260	8	and	and	CCONJ
gp-196	260	9	csr	csr	PROPN
gp-196	260	10	,	,	PUNCT
gp-196	260	11	there	there	PRON
gp-196	260	12	is	be	VERB
gp-196	260	13	still	still	ADV
gp-196	260	14	not	not	PART
gp-196	260	15	much	much	ADV
gp-196	260	16	done	do	VERB
gp-196	260	17	before	before	ADV
gp-196	260	18	.	.	PUNCT
gp-196	261	1	rawi	rawi	PROPN
gp-196	261	2	&	&	CCONJ
gp-196	261	3	muchlish	muchlish	PROPN
gp-196	261	4	's	's	PART
gp-196	261	5	(	(	PUNCT
gp-196	261	6	2023	2023	NUM
gp-196	261	7	)	)	PUNCT
gp-196	261	8	test	test	NOUN
gp-196	261	9	on	on	ADP
gp-196	261	10	the	the	DET
gp-196	261	11	manufacturing	manufacturing	NOUN
gp-196	261	12	industry	industry	NOUN
gp-196	261	13	at	at	ADP
gp-196	261	14	least	least	ADJ
gp-196	261	15	provides	provide	VERB
gp-196	261	16	support	support	NOUN
gp-196	261	17	for	for	ADP
gp-196	261	18	the	the	DET
gp-196	261	19	results	result	NOUN
gp-196	261	20	of	of	ADP
gp-196	261	21	this	this	DET
gp-196	261	22	study	study	NOUN
gp-196	261	23	,	,	PUNCT
gp-196	261	24	where	where	SCONJ
gp-196	261	25	the	the	DET
gp-196	261	26	presence	presence	NOUN
gp-196	261	27	of	of	ADP
gp-196	261	28	an	an	DET
gp-196	261	29	audit	audit	NOUN
gp-196	261	30	committee	committee	NOUN
gp-196	261	31	has	have	VERB
gp-196	261	32	a	a	DET
gp-196	261	33	positive	positive	ADJ
gp-196	261	34	and	and	CCONJ
gp-196	261	35	significant	significant	ADJ
gp-196	261	36	impact	impact	NOUN
gp-196	261	37	on	on	ADP
gp-196	261	38	increasing	increase	VERB
gp-196	261	39	csr	csr	PROPN
gp-196	261	40	.	.	PUNCT
gp-196	262	1	the	the	DET
gp-196	262	2	results	result	NOUN
gp-196	262	3	of	of	ADP
gp-196	262	4	this	this	DET
gp-196	262	5	test	test	NOUN
gp-196	262	6	thus	thus	ADV
gp-196	262	7	provide	provide	VERB
gp-196	262	8	support	support	NOUN
gp-196	262	9	for	for	ADP
gp-196	262	10	agency	agency	NOUN
gp-196	262	11	theory	theory	NOUN
gp-196	262	12	,	,	PUNCT
gp-196	262	13	and	and	CCONJ
gp-196	262	14	legitimacy	legitimacy	NOUN
gp-196	262	15	theory	theory	NOUN
gp-196	262	16	is	be	AUX
gp-196	262	17	a	a	DET
gp-196	262	18	new	new	ADJ
gp-196	262	19	finding	finding	NOUN
gp-196	262	20	.	.	PUNCT
gp-196	263	1	the	the	DET
gp-196	263	2	effect	effect	NOUN
gp-196	263	3	of	of	ADP
gp-196	263	4	tax	tax	NOUN
gp-196	263	5	avoidance	avoidance	NOUN
gp-196	263	6	on	on	ADP
gp-196	263	7	csr	csr	X
gp-196	263	8	(	(	PUNCT
gp-196	263	9	h3	h3	NOUN
gp-196	263	10	)	)	PUNCT
gp-196	263	11	tax	tax	NOUN
gp-196	263	12	avoidance	avoidance	NOUN
gp-196	263	13	is	be	AUX
gp-196	263	14	also	also	ADV
gp-196	263	15	proven	prove	VERB
gp-196	263	16	to	to	PART
gp-196	263	17	be	be	AUX
gp-196	263	18	able	able	ADJ
gp-196	263	19	to	to	PART
gp-196	263	20	have	have	VERB
gp-196	263	21	a	a	DET
gp-196	263	22	real	real	ADJ
gp-196	263	23	impact	impact	NOUN
gp-196	263	24	on	on	ADP
gp-196	263	25	increasing	increase	VERB
gp-196	263	26	csr	csr	NOUN
gp-196	263	27	,	,	PUNCT
gp-196	263	28	thus	thus	ADV
gp-196	263	29	in	in	ADP
gp-196	263	30	line	line	NOUN
gp-196	263	31	with	with	ADP
gp-196	263	32	legacy	legacy	NOUN
gp-196	263	33	theory	theory	NOUN
gp-196	263	34	.	.	PUNCT
gp-196	264	1	tax	tax	NOUN
gp-196	264	2	avoidance	avoidance	NOUN
gp-196	264	3	from	from	ADP
gp-196	264	4	the	the	DET
gp-196	264	5	perspective	perspective	NOUN
gp-196	264	6	of	of	ADP
gp-196	264	7	agency	agency	NOUN
gp-196	264	8	theory	theory	NOUN
gp-196	264	9	is	be	AUX
gp-196	264	10	one	one	NUM
gp-196	264	11	of	of	ADP
gp-196	264	12	the	the	DET
gp-196	264	13	policies	policy	NOUN
gp-196	264	14	carried	carry	VERB
gp-196	264	15	out	out	ADP
gp-196	264	16	by	by	ADP
gp-196	264	17	agents	agent	NOUN
gp-196	264	18	,	,	PUNCT
gp-196	264	19	with	with	ADP
gp-196	264	20	tax	tax	NOUN
gp-196	264	21	avoidance	avoidance	NOUN
gp-196	264	22	practices	practice	NOUN
gp-196	264	23	aiming	aim	VERB
gp-196	264	24	to	to	PART
gp-196	264	25	reduce	reduce	VERB
gp-196	264	26	the	the	DET
gp-196	264	27	burden	burden	NOUN
gp-196	264	28	on	on	ADP
gp-196	264	29	taxes	taxis	NOUN
gp-196	264	30	(	(	PUNCT
gp-196	264	31	jadi	jadi	PROPN
gp-196	264	32	et	et	PROPN
gp-196	264	33	al	al	PROPN
gp-196	264	34	.	.	PROPN
gp-196	264	35	,	,	PUNCT
gp-196	264	36	2021	2021	NUM
gp-196	264	37	)	)	PUNCT
gp-196	264	38	,	,	PUNCT
gp-196	264	39	so	so	SCONJ
gp-196	264	40	that	that	SCONJ
gp-196	264	41	profits	profit	NOUN
gp-196	264	42	increase	increase	NOUN
gp-196	264	43	(	(	PUNCT
gp-196	264	44	ardillah	ardillah	NOUN
gp-196	264	45	et	et	PROPN
gp-196	264	46	al	al	PROPN
gp-196	264	47	.	.	PROPN
gp-196	264	48	,	,	PUNCT
gp-196	264	49	2022	2022	NUM
gp-196	264	50	)	)	PUNCT
gp-196	264	51	.	.	PUNCT
gp-196	265	1	the	the	DET
gp-196	265	2	allocation	allocation	NOUN
gp-196	265	3	of	of	ADP
gp-196	265	4	funds	fund	NOUN
gp-196	265	5	obtained	obtain	VERB
gp-196	265	6	from	from	ADP
gp-196	265	7	these	these	DET
gp-196	265	8	tax	tax	NOUN
gp-196	265	9	savings	saving	NOUN
gp-196	265	10	,	,	PUNCT
gp-196	265	11	including	include	VERB
gp-196	265	12	to	to	PART
gp-196	265	13	fulfill	fulfill	VERB
gp-196	265	14	the	the	DET
gp-196	265	15	company	company	NOUN
gp-196	265	16	's	's	PART
gp-196	265	17	obligations	obligation	NOUN
gp-196	265	18	in	in	ADP
gp-196	265	19	social	social	ADJ
gp-196	265	20	activities	activity	NOUN
gp-196	265	21	,	,	PUNCT
gp-196	265	22	which	which	PRON
gp-196	265	23	in	in	ADP
gp-196	265	24	the	the	DET
gp-196	265	25	dian	dian	ADJ
gp-196	265	26	soeka	soeka	PROPN
gp-196	265	27	tiarsa	tiarsa	PROPN
gp-196	265	28	,	,	PUNCT
gp-196	265	29	sunardi	sunardi	PROPN
gp-196	265	30	,	,	PUNCT
gp-196	265	31	edi	edi	PROPN
gp-196	265	32	subiyanto	subiyanto	ADP
gp-196	265	33	269	269	NUM
gp-196	265	34	form	form	NOUN
gp-196	265	35	of	of	ADP
gp-196	265	36	csr	csr	X
gp-196	265	37	(	(	PUNCT
gp-196	265	38	kovermann	kovermann	NOUN
gp-196	265	39	,	,	PUNCT
gp-196	265	40	2018	2018	NUM
gp-196	265	41	)	)	PUNCT
gp-196	265	42	.	.	PUNCT
gp-196	266	1	the	the	DET
gp-196	266	2	hope	hope	NOUN
gp-196	266	3	is	be	AUX
gp-196	266	4	that	that	SCONJ
gp-196	266	5	the	the	DET
gp-196	266	6	company	company	NOUN
gp-196	266	7	will	will	AUX
gp-196	266	8	be	be	AUX
gp-196	266	9	increasingly	increasingly	ADV
gp-196	266	10	recognized	recognize	VERB
gp-196	266	11	by	by	ADP
gp-196	266	12	the	the	DET
gp-196	266	13	public	public	NOUN
gp-196	266	14	with	with	ADP
gp-196	266	15	a	a	DET
gp-196	266	16	positive	positive	ADJ
gp-196	266	17	image	image	NOUN
gp-196	266	18	,	,	PUNCT
gp-196	266	19	strengthen	strengthen	VERB
gp-196	266	20	the	the	DET
gp-196	266	21	brand	brand	NOUN
gp-196	266	22	,	,	PUNCT
gp-196	266	23	and	and	CCONJ
gp-196	266	24	establish	establish	VERB
gp-196	266	25	cooperation	cooperation	NOUN
gp-196	266	26	with	with	ADP
gp-196	266	27	stakeholders	stakeholder	NOUN
gp-196	266	28	(	(	PUNCT
gp-196	266	29	ardillah	ardillah	PROPN
gp-196	266	30	et	et	PROPN
gp-196	266	31	al	al	PROPN
gp-196	266	32	.	.	PROPN
gp-196	266	33	,	,	PUNCT
gp-196	266	34	2022	2022	NUM
gp-196	266	35	)	)	PUNCT
gp-196	266	36	.	.	PUNCT
gp-196	267	1	similar	similar	ADJ
gp-196	267	2	to	to	ADP
gp-196	267	3	the	the	DET
gp-196	267	4	previous	previous	ADJ
gp-196	267	5	tests	test	NOUN
gp-196	267	6	on	on	ADP
gp-196	267	7	csr	csr	NOUN
gp-196	267	8	determinants	determinant	NOUN
gp-196	267	9	,	,	PUNCT
gp-196	267	10	the	the	DET
gp-196	267	11	relationship	relationship	NOUN
gp-196	267	12	between	between	ADP
gp-196	267	13	tax	tax	NOUN
gp-196	267	14	avoidance	avoidance	NOUN
gp-196	267	15	and	and	CCONJ
gp-196	267	16	csr	csr	NOUN
gp-196	267	17	does	do	AUX
gp-196	267	18	not	not	PART
gp-196	267	19	seem	seem	VERB
gp-196	267	20	to	to	PART
gp-196	267	21	be	be	AUX
gp-196	267	22	of	of	ADP
gp-196	267	23	interest	interest	NOUN
gp-196	267	24	to	to	ADP
gp-196	267	25	academics	academic	NOUN
gp-196	267	26	.	.	PUNCT
gp-196	268	1	during	during	ADP
gp-196	268	2	the	the	DET
gp-196	268	3	review	review	NOUN
gp-196	268	4	process	process	NOUN
gp-196	268	5	of	of	ADP
gp-196	268	6	previous	previous	ADJ
gp-196	268	7	research	research	NOUN
gp-196	268	8	,	,	PUNCT
gp-196	268	9	only	only	ADV
gp-196	268	10	the	the	DET
gp-196	268	11	test	test	NOUN
gp-196	268	12	results	result	NOUN
gp-196	268	13	of	of	ADP
gp-196	268	14	herman	herman	PROPN
gp-196	268	15	&	&	CCONJ
gp-196	268	16	abbas	abbas	PROPN
gp-196	268	17	(	(	PUNCT
gp-196	268	18	2023	2023	NUM
gp-196	268	19	)	)	PUNCT
gp-196	268	20	were	be	AUX
gp-196	268	21	found	find	VERB
gp-196	268	22	.	.	PUNCT
gp-196	269	1	the	the	DET
gp-196	269	2	conclusion	conclusion	NOUN
gp-196	269	3	given	give	VERB
gp-196	269	4	is	be	AUX
gp-196	269	5	that	that	PRON
gp-196	269	6	tax	tax	NOUN
gp-196	269	7	avoidance	avoidance	NOUN
gp-196	269	8	is	be	AUX
gp-196	269	9	proven	prove	VERB
gp-196	269	10	to	to	PART
gp-196	269	11	be	be	AUX
gp-196	269	12	able	able	ADJ
gp-196	269	13	to	to	PART
gp-196	269	14	have	have	VERB
gp-196	269	15	a	a	DET
gp-196	269	16	positive	positive	ADJ
gp-196	269	17	and	and	CCONJ
gp-196	269	18	significant	significant	ADJ
gp-196	269	19	impact	impact	NOUN
gp-196	269	20	on	on	ADP
gp-196	269	21	csr	csr	NOUN
gp-196	269	22	implementation	implementation	NOUN
gp-196	269	23	in	in	ADP
gp-196	269	24	the	the	DET
gp-196	269	25	consumer	consumer	NOUN
gp-196	269	26	goods	good	NOUN
gp-196	269	27	sector	sector	NOUN
gp-196	269	28	.	.	PUNCT
gp-196	270	1	this	this	PRON
gp-196	270	2	means	mean	VERB
gp-196	270	3	that	that	SCONJ
gp-196	270	4	the	the	DET
gp-196	270	5	test	test	NOUN
gp-196	270	6	results	result	NOUN
gp-196	270	7	of	of	ADP
gp-196	270	8	this	this	DET
gp-196	270	9	study	study	NOUN
gp-196	270	10	are	be	AUX
gp-196	270	11	new	new	ADJ
gp-196	270	12	findings	finding	NOUN
gp-196	270	13	,	,	PUNCT
gp-196	270	14	which	which	PRON
gp-196	270	15	can	can	AUX
gp-196	270	16	be	be	AUX
gp-196	270	17	used	use	VERB
gp-196	270	18	as	as	ADP
gp-196	270	19	a	a	DET
gp-196	270	20	basis	basis	NOUN
gp-196	270	21	for	for	ADP
gp-196	270	22	further	further	ADJ
gp-196	270	23	development	development	NOUN
gp-196	270	24	.	.	PUNCT
gp-196	271	1	the	the	DET
gp-196	271	2	effect	effect	NOUN
gp-196	271	3	of	of	ADP
gp-196	271	4	independent	independent	ADJ
gp-196	271	5	board	board	NOUN
gp-196	271	6	of	of	ADP
gp-196	271	7	commissioners	commissioner	NOUN
gp-196	271	8	on	on	ADP
gp-196	271	9	firm	firm	ADJ
gp-196	271	10	value	value	NOUN
gp-196	271	11	(	(	PUNCT
gp-196	271	12	h4	h4	PROPN
gp-196	271	13	)	)	PUNCT
gp-196	271	14	testing	test	VERB
gp-196	271	15	the	the	DET
gp-196	271	16	effect	effect	NOUN
gp-196	271	17	of	of	ADP
gp-196	271	18	the	the	DET
gp-196	271	19	independent	independent	PROPN
gp-196	271	20	board	board	NOUN
gp-196	271	21	of	of	ADP
gp-196	271	22	commissioners	commissioner	NOUN
gp-196	271	23	on	on	ADP
gp-196	271	24	firm	firm	ADJ
gp-196	271	25	value	value	NOUN
gp-196	271	26	in	in	ADP
gp-196	271	27	this	this	DET
gp-196	271	28	context	context	NOUN
gp-196	271	29	provides	provide	VERB
gp-196	271	30	support	support	NOUN
gp-196	271	31	for	for	ADP
gp-196	271	32	agency	agency	NOUN
gp-196	271	33	theory	theory	NOUN
gp-196	271	34	and	and	CCONJ
gp-196	271	35	signaling	signal	VERB
gp-196	271	36	theory	theory	NOUN
gp-196	271	37	,	,	PUNCT
gp-196	271	38	because	because	SCONJ
gp-196	271	39	it	it	PRON
gp-196	271	40	has	have	VERB
gp-196	271	41	a	a	DET
gp-196	271	42	positive	positive	ADJ
gp-196	271	43	and	and	CCONJ
gp-196	271	44	significant	significant	ADJ
gp-196	271	45	impact	impact	NOUN
gp-196	271	46	.	.	PUNCT
gp-196	272	1	based	base	VERB
gp-196	272	2	on	on	ADP
gp-196	272	3	agency	agency	NOUN
gp-196	272	4	theory	theory	NOUN
gp-196	272	5	,	,	PUNCT
gp-196	272	6	the	the	DET
gp-196	272	7	main	main	ADJ
gp-196	272	8	goal	goal	NOUN
gp-196	272	9	of	of	ADP
gp-196	272	10	the	the	DET
gp-196	272	11	company	company	NOUN
gp-196	272	12	is	be	AUX
gp-196	272	13	to	to	PART
gp-196	272	14	maximize	maximize	VERB
gp-196	272	15	the	the	DET
gp-196	272	16	prosperity	prosperity	NOUN
gp-196	272	17	of	of	ADP
gp-196	272	18	shareholders	shareholder	NOUN
gp-196	272	19	.	.	PUNCT
gp-196	273	1	this	this	PRON
gp-196	273	2	can	can	AUX
gp-196	273	3	be	be	AUX
gp-196	273	4	realized	realize	VERB
gp-196	273	5	through	through	ADP
gp-196	273	6	optimal	optimal	ADJ
gp-196	273	7	gcg	gcg	NOUN
gp-196	273	8	implementation	implementation	NOUN
gp-196	273	9	(	(	PUNCT
gp-196	273	10	fitri	fitri	PROPN
gp-196	273	11	&	&	CCONJ
gp-196	273	12	surjandari	surjandari	NOUN
gp-196	273	13	,	,	PUNCT
gp-196	273	14	2022	2022	NUM
gp-196	273	15	)	)	PUNCT
gp-196	273	16	.	.	PUNCT
gp-196	274	1	the	the	DET
gp-196	274	2	existence	existence	NOUN
gp-196	274	3	of	of	ADP
gp-196	274	4	an	an	DET
gp-196	274	5	independent	independent	ADJ
gp-196	274	6	board	board	NOUN
gp-196	274	7	of	of	ADP
gp-196	274	8	commissioners	commissioner	NOUN
gp-196	274	9	is	be	AUX
gp-196	274	10	a	a	DET
gp-196	274	11	part	part	NOUN
gp-196	274	12	that	that	PRON
gp-196	274	13	can	can	AUX
gp-196	274	14	be	be	AUX
gp-196	274	15	done	do	VERB
gp-196	274	16	by	by	ADP
gp-196	274	17	the	the	DET
gp-196	274	18	company	company	NOUN
gp-196	274	19	so	so	SCONJ
gp-196	274	20	that	that	SCONJ
gp-196	274	21	the	the	DET
gp-196	274	22	realization	realization	NOUN
gp-196	274	23	of	of	ADP
gp-196	274	24	gcg	gcg	NOUN
gp-196	274	25	is	be	AUX
gp-196	274	26	sustainable	sustainable	ADJ
gp-196	274	27	(	(	PUNCT
gp-196	274	28	lukviarman	lukviarman	NOUN
gp-196	274	29	,	,	PUNCT
gp-196	274	30	2016	2016	NUM
gp-196	274	31	;	;	PUNCT
gp-196	274	32	malik	malik	PROPN
gp-196	274	33	et	et	PROPN
gp-196	274	34	al	al	PROPN
gp-196	274	35	.	.	PROPN
gp-196	274	36	,	,	PUNCT
gp-196	274	37	2023	2023	NUM
gp-196	274	38	)	)	PUNCT
gp-196	274	39	.	.	PUNCT
gp-196	275	1	furthermore	furthermore	ADV
gp-196	275	2	,	,	PUNCT
gp-196	275	3	according	accord	VERB
gp-196	275	4	to	to	ADP
gp-196	275	5	signaling	signal	VERB
gp-196	275	6	theory	theory	NOUN
gp-196	275	7	,	,	PUNCT
gp-196	275	8	this	this	DET
gp-196	275	9	condition	condition	NOUN
gp-196	275	10	is	be	AUX
gp-196	275	11	captured	capture	VERB
gp-196	275	12	as	as	ADP
gp-196	275	13	a	a	DET
gp-196	275	14	positive	positive	ADJ
gp-196	275	15	signal	signal	NOUN
gp-196	275	16	by	by	ADP
gp-196	275	17	the	the	DET
gp-196	275	18	market	market	NOUN
gp-196	275	19	.	.	PUNCT
gp-196	276	1	implications	implication	NOUN
gp-196	276	2	for	for	ADP
gp-196	276	3	increasing	increase	VERB
gp-196	276	4	stock	stock	NOUN
gp-196	276	5	prices	price	NOUN
gp-196	276	6	and	and	CCONJ
gp-196	276	7	followed	follow	VERB
gp-196	276	8	by	by	ADP
gp-196	276	9	increasing	increase	VERB
gp-196	276	10	firm	firm	ADJ
gp-196	276	11	value	value	NOUN
gp-196	276	12	(	(	PUNCT
gp-196	276	13	tambunan	tambunan	NOUN
gp-196	276	14	,	,	PUNCT
gp-196	276	15	2023	2023	NUM
gp-196	276	16	)	)	PUNCT
gp-196	276	17	.	.	PUNCT
gp-196	277	1	tests	test	NOUN
gp-196	277	2	from	from	ADP
gp-196	277	3	mas'ud	mas'ud	NOUN
gp-196	277	4	et	et	PROPN
gp-196	277	5	al	al	PROPN
gp-196	277	6	.	.	PROPN
gp-196	277	7	(	(	PUNCT
gp-196	277	8	2023	2023	NUM
gp-196	277	9	)	)	PUNCT
gp-196	277	10	on	on	ADP
gp-196	277	11	jii70	jii70	PROPN
gp-196	277	12	companies	company	NOUN
gp-196	277	13	,	,	PUNCT
gp-196	277	14	widayawati	widayawati	PROPN
gp-196	277	15	&	&	CCONJ
gp-196	277	16	hardati	hardati	PROPN
gp-196	277	17	(	(	PUNCT
gp-196	277	18	2023	2023	NUM
gp-196	277	19	)	)	PUNCT
gp-196	277	20	and	and	CCONJ
gp-196	277	21	tambunan	tambunan	NOUN
gp-196	277	22	&	&	CCONJ
gp-196	277	23	rosharlianti	rosharlianti	PROPN
gp-196	277	24	(	(	PUNCT
gp-196	277	25	2023	2023	NUM
gp-196	277	26	)	)	PUNCT
gp-196	277	27	in	in	ADP
gp-196	277	28	the	the	DET
gp-196	277	29	manufacturing	manufacturing	NOUN
gp-196	277	30	industry	industry	NOUN
gp-196	277	31	,	,	PUNCT
gp-196	277	32	provide	provide	VERB
gp-196	277	33	support	support	NOUN
gp-196	277	34	that	that	SCONJ
gp-196	277	35	the	the	DET
gp-196	277	36	independent	independent	ADJ
gp-196	277	37	board	board	NOUN
gp-196	277	38	of	of	ADP
gp-196	277	39	commissioners	commissioner	NOUN
gp-196	277	40	has	have	AUX
gp-196	277	41	a	a	DET
gp-196	277	42	positive	positive	ADJ
gp-196	277	43	and	and	CCONJ
gp-196	277	44	significant	significant	ADJ
gp-196	277	45	impact	impact	NOUN
gp-196	277	46	on	on	ADP
gp-196	277	47	firm	firm	ADJ
gp-196	277	48	value	value	NOUN
gp-196	277	49	.	.	PUNCT
gp-196	278	1	similar	similar	ADJ
gp-196	278	2	results	result	NOUN
gp-196	278	3	in	in	ADP
gp-196	278	4	the	the	DET
gp-196	278	5	banking	banking	NOUN
gp-196	278	6	industry	industry	NOUN
gp-196	278	7	in	in	ADP
gp-196	278	8	nigeria	nigeria	PROPN
gp-196	278	9	(	(	PUNCT
gp-196	278	10	ebimobowei	ebimobowei	ADJ
gp-196	278	11	,	,	PUNCT
gp-196	278	12	2022	2022	NUM
gp-196	278	13	)	)	PUNCT
gp-196	278	14	,	,	PUNCT
gp-196	278	15	and	and	CCONJ
gp-196	278	16	in	in	ADP
gp-196	278	17	the	the	DET
gp-196	278	18	property	property	NOUN
gp-196	278	19	and	and	CCONJ
gp-196	278	20	real	real	ADJ
gp-196	278	21	estate	estate	NOUN
gp-196	278	22	industry	industry	NOUN
gp-196	278	23	on	on	ADP
gp-196	278	24	the	the	DET
gp-196	278	25	idx	idx	NOUN
gp-196	278	26	(	(	PUNCT
gp-196	278	27	fitri	fitri	PROPN
gp-196	278	28	&	&	CCONJ
gp-196	278	29	surjandari	surjandari	NOUN
gp-196	278	30	,	,	PUNCT
gp-196	278	31	2022	2022	NUM
gp-196	278	32	)	)	PUNCT
gp-196	278	33	.	.	PUNCT
gp-196	279	1	the	the	DET
gp-196	279	2	effect	effect	NOUN
gp-196	279	3	of	of	ADP
gp-196	279	4	audit	audit	NOUN
gp-196	279	5	committee	committee	NOUN
gp-196	279	6	on	on	ADP
gp-196	279	7	firm	firm	ADJ
gp-196	279	8	value	value	NOUN
gp-196	279	9	(	(	PUNCT
gp-196	279	10	h5	h5	PROPN
gp-196	279	11	)	)	PUNCT
gp-196	279	12	according	accord	VERB
gp-196	279	13	to	to	ADP
gp-196	279	14	agency	agency	NOUN
gp-196	279	15	theory	theory	NOUN
gp-196	279	16	,	,	PUNCT
gp-196	279	17	the	the	DET
gp-196	279	18	audit	audit	NOUN
gp-196	279	19	committee	committee	NOUN
gp-196	279	20	is	be	AUX
gp-196	279	21	part	part	NOUN
gp-196	279	22	of	of	ADP
gp-196	279	23	the	the	DET
gp-196	279	24	institutional	institutional	ADJ
gp-196	279	25	elements	element	NOUN
gp-196	279	26	that	that	PRON
gp-196	279	27	exist	exist	VERB
gp-196	279	28	in	in	ADP
gp-196	279	29	the	the	DET
gp-196	279	30	gcg	gcg	NOUN
gp-196	279	31	principle	principle	NOUN
gp-196	279	32	,	,	PUNCT
gp-196	279	33	with	with	ADP
gp-196	279	34	the	the	DET
gp-196	279	35	aim	aim	NOUN
gp-196	279	36	of	of	ADP
gp-196	279	37	making	make	VERB
gp-196	279	38	a	a	DET
gp-196	279	39	major	major	ADJ
gp-196	279	40	contribution	contribution	NOUN
gp-196	279	41	to	to	ADP
gp-196	279	42	the	the	DET
gp-196	279	43	company	company	NOUN
gp-196	279	44	,	,	PUNCT
gp-196	279	45	which	which	PRON
gp-196	279	46	is	be	AUX
gp-196	279	47	reflected	reflect	VERB
gp-196	279	48	in	in	ADP
gp-196	279	49	high	high	ADJ
gp-196	279	50	stock	stock	NOUN
gp-196	279	51	performance	performance	NOUN
gp-196	279	52	(	(	PUNCT
gp-196	279	53	wardani	wardani	PROPN
gp-196	279	54	et	et	PROPN
gp-196	279	55	al	al	PROPN
gp-196	279	56	.	.	PROPN
gp-196	279	57	,	,	PUNCT
gp-196	279	58	2023	2023	NUM
gp-196	279	59	)	)	PUNCT
gp-196	279	60	.	.	PUNCT
gp-196	280	1	in	in	ADP
gp-196	280	2	fact	fact	NOUN
gp-196	280	3	,	,	PUNCT
gp-196	280	4	this	this	DET
gp-196	280	5	study	study	NOUN
gp-196	280	6	in	in	ADP
gp-196	280	7	the	the	DET
gp-196	280	8	technology	technology	NOUN
gp-196	280	9	sector	sector	NOUN
gp-196	280	10	reveals	reveal	VERB
gp-196	280	11	that	that	SCONJ
gp-196	280	12	the	the	DET
gp-196	280	13	existence	existence	NOUN
gp-196	280	14	of	of	ADP
gp-196	280	15	an	an	DET
gp-196	280	16	audit	audit	NOUN
gp-196	280	17	committee	committee	NOUN
gp-196	280	18	does	do	AUX
gp-196	280	19	not	not	PART
gp-196	280	20	have	have	VERB
gp-196	280	21	a	a	DET
gp-196	280	22	direct	direct	ADJ
gp-196	280	23	effect	effect	NOUN
gp-196	280	24	on	on	ADP
gp-196	280	25	stock	stock	NOUN
gp-196	280	26	performance	performance	NOUN
gp-196	280	27	or	or	CCONJ
gp-196	280	28	firm	firm	ADJ
gp-196	280	29	value	value	NOUN
gp-196	280	30	,	,	PUNCT
gp-196	280	31	which	which	PRON
gp-196	280	32	is	be	AUX
gp-196	280	33	not	not	PART
gp-196	280	34	in	in	ADP
gp-196	280	35	line	line	NOUN
gp-196	280	36	with	with	ADP
gp-196	280	37	agency	agency	NOUN
gp-196	280	38	theory	theory	NOUN
gp-196	280	39	.	.	PUNCT
gp-196	281	1	this	this	DET
gp-196	281	2	condition	condition	NOUN
gp-196	281	3	is	be	AUX
gp-196	281	4	because	because	SCONJ
gp-196	281	5	when	when	SCONJ
gp-196	281	6	the	the	DET
gp-196	281	7	existence	existence	NOUN
gp-196	281	8	of	of	ADP
gp-196	281	9	an	an	DET
gp-196	281	10	audit	audit	NOUN
gp-196	281	11	committee	committee	NOUN
gp-196	281	12	is	be	AUX
gp-196	281	13	expected	expect	VERB
gp-196	281	14	to	to	PART
gp-196	281	15	be	be	AUX
gp-196	281	16	able	able	ADJ
gp-196	281	17	to	to	PART
gp-196	281	18	improve	improve	VERB
gp-196	281	19	the	the	DET
gp-196	281	20	company	company	NOUN
gp-196	281	21	's	's	PART
gp-196	281	22	internal	internal	ADJ
gp-196	281	23	supervision	supervision	NOUN
gp-196	281	24	,	,	PUNCT
gp-196	281	25	it	it	PRON
gp-196	281	26	does	do	AUX
gp-196	281	27	not	not	PART
gp-196	281	28	run	run	VERB
gp-196	281	29	effectively	effectively	ADV
gp-196	281	30	.	.	PUNCT
gp-196	282	1	in	in	ADP
gp-196	282	2	the	the	DET
gp-196	282	3	end	end	NOUN
gp-196	282	4	,	,	PUNCT
gp-196	282	5	it	it	PRON
gp-196	282	6	can	can	AUX
gp-196	282	7	not	not	PART
gp-196	282	8	provide	provide	VERB
gp-196	282	9	good	good	ADJ
gp-196	282	10	protection	protection	NOUN
gp-196	282	11	and	and	CCONJ
gp-196	282	12	assurance	assurance	NOUN
gp-196	282	13	to	to	ADP
gp-196	282	14	shareholders	shareholder	NOUN
gp-196	282	15	and	and	CCONJ
gp-196	282	16	stakeholders	stakeholder	NOUN
gp-196	282	17	,	,	PUNCT
gp-196	282	18	so	so	SCONJ
gp-196	282	19	it	it	PRON
gp-196	282	20	is	be	AUX
gp-196	282	21	unable	unable	ADJ
gp-196	282	22	to	to	PART
gp-196	282	23	improve	improve	VERB
gp-196	282	24	company	company	NOUN
gp-196	282	25	performance	performance	NOUN
gp-196	282	26	(	(	PUNCT
gp-196	282	27	mardessi	mardessi	ADJ
gp-196	282	28	,	,	PUNCT
gp-196	282	29	2021	2021	NUM
gp-196	282	30	)	)	PUNCT
gp-196	282	31	,	,	PUNCT
gp-196	282	32	and	and	CCONJ
gp-196	282	33	financial	financial	ADJ
gp-196	282	34	reporting	reporting	NOUN
gp-196	282	35	accountability	accountability	NOUN
gp-196	282	36	(	(	PUNCT
gp-196	282	37	ellyana	ellyana	PROPN
gp-196	282	38	,	,	PUNCT
gp-196	282	39	2023	2023	NUM
gp-196	282	40	)	)	PUNCT
gp-196	282	41	.	.	PUNCT
gp-196	283	1	such	such	DET
gp-196	283	2	an	an	DET
gp-196	283	3	audit	audit	NOUN
gp-196	283	4	committee	committee	NOUN
gp-196	283	5	can	can	AUX
gp-196	283	6	not	not	PART
gp-196	283	7	contribute	contribute	VERB
gp-196	283	8	to	to	ADP
gp-196	283	9	the	the	DET
gp-196	283	10	evaluation	evaluation	NOUN
gp-196	283	11	of	of	ADP
gp-196	283	12	the	the	DET
gp-196	283	13	performance	performance	NOUN
gp-196	283	14	of	of	ADP
gp-196	283	15	agents	agent	NOUN
gp-196	283	16	,	,	PUNCT
gp-196	283	17	so	so	SCONJ
gp-196	283	18	the	the	DET
gp-196	283	19	quality	quality	NOUN
gp-196	283	20	of	of	ADP
gp-196	283	21	financial	financial	ADJ
gp-196	283	22	statements	statement	NOUN
gp-196	283	23	is	be	AUX
gp-196	283	24	not	not	PART
gp-196	283	25	accountable	accountable	ADJ
gp-196	283	26	(	(	PUNCT
gp-196	283	27	rodriguez	rodriguez	NOUN
gp-196	283	28	et	et	PROPN
gp-196	283	29	al	al	PROPN
gp-196	283	30	.	.	PROPN
gp-196	283	31	,	,	PUNCT
gp-196	283	32	2015	2015	NUM
gp-196	283	33	)	)	PUNCT
gp-196	283	34	.	.	PUNCT
gp-196	284	1	in	in	ADP
gp-196	284	2	the	the	DET
gp-196	284	3	end	end	NOUN
gp-196	284	4	,	,	PUNCT
gp-196	284	5	it	it	PRON
gp-196	284	6	is	be	AUX
gp-196	284	7	not	not	PART
gp-196	284	8	useful	useful	ADJ
gp-196	284	9	for	for	ADP
gp-196	284	10	investors	investor	NOUN
gp-196	284	11	in	in	ADP
gp-196	284	12	managing	manage	VERB
gp-196	284	13	their	their	PRON
gp-196	284	14	expectations	expectation	NOUN
gp-196	284	15	and	and	CCONJ
gp-196	284	16	financial	financial	ADJ
gp-196	284	17	plans	plan	NOUN
gp-196	284	18	.	.	PUNCT
gp-196	285	1	according	accord	VERB
gp-196	285	2	to	to	ADP
gp-196	285	3	signaling	signal	VERB
gp-196	285	4	theory	theory	NOUN
gp-196	285	5	,	,	PUNCT
gp-196	285	6	this	this	DET
gp-196	285	7	problem	problem	NOUN
gp-196	285	8	is	be	AUX
gp-196	285	9	captured	capture	VERB
gp-196	285	10	by	by	ADP
gp-196	285	11	the	the	DET
gp-196	285	12	market	market	NOUN
gp-196	285	13	as	as	ADP
gp-196	285	14	a	a	DET
gp-196	285	15	negative	negative	ADJ
gp-196	285	16	signal	signal	NOUN
gp-196	285	17	(	(	PUNCT
gp-196	285	18	tambunan	tambunan	NOUN
gp-196	285	19	,	,	PUNCT
gp-196	285	20	2023	2023	NUM
gp-196	285	21	)	)	PUNCT
gp-196	285	22	,	,	PUNCT
gp-196	285	23	ultimately	ultimately	ADV
gp-196	285	24	having	have	VERB
gp-196	285	25	no	no	DET
gp-196	285	26	impact	impact	NOUN
gp-196	285	27	on	on	ADP
gp-196	285	28	firm	firm	ADJ
gp-196	285	29	value	value	NOUN
gp-196	285	30	(	(	PUNCT
gp-196	285	31	ebimobowei	ebimobowei	ADJ
gp-196	285	32	,	,	PUNCT
gp-196	285	33	2022	2022	NUM
gp-196	285	34	)	)	PUNCT
gp-196	285	35	.	.	PUNCT
gp-196	286	1	the	the	DET
gp-196	286	2	results	result	NOUN
gp-196	286	3	of	of	ADP
gp-196	286	4	this	this	DET
gp-196	286	5	test	test	NOUN
gp-196	286	6	are	be	AUX
gp-196	286	7	in	in	ADP
gp-196	286	8	line	line	NOUN
gp-196	286	9	with	with	ADP
gp-196	286	10	the	the	DET
gp-196	286	11	american	american	PROPN
gp-196	286	12	journal	journal	PROPN
gp-196	286	13	of	of	ADP
gp-196	286	14	economic	economic	ADJ
gp-196	286	15	and	and	CCONJ
gp-196	286	16	management	management	NOUN
gp-196	286	17	business	business	NOUN
gp-196	286	18	vol	vol	NOUN
gp-196	286	19	.	.	PROPN
gp-196	287	1	4	4	NUM
gp-196	287	2	no	no	NOUN
gp-196	287	3	.	.	NOUN
gp-196	287	4	3	3	NUM
gp-196	287	5	march	march	NOUN
gp-196	287	6	2025	2025	NUM
gp-196	287	7	270	270	NUM
gp-196	287	8	findings	finding	NOUN
gp-196	287	9	of	of	ADP
gp-196	287	10	mas'ud	mas'ud	NOUN
gp-196	287	11	et	et	PROPN
gp-196	287	12	al	al	PROPN
gp-196	287	13	.	.	PROPN
gp-196	287	14	,	,	PUNCT
gp-196	287	15	(	(	PUNCT
gp-196	287	16	2023	2023	NUM
gp-196	287	17	)	)	PUNCT
gp-196	287	18	on	on	ADP
gp-196	287	19	the	the	DET
gp-196	287	20	jii70	jii70	PROPN
gp-196	287	21	,	,	PUNCT
gp-196	287	22	paramita	paramita	PROPN
gp-196	287	23	&	&	CCONJ
gp-196	287	24	ali	ali	PROPN
gp-196	287	25	(	(	PUNCT
gp-196	287	26	2023	2023	NUM
gp-196	287	27	)	)	PUNCT
gp-196	287	28	sri	sri	PROPN
gp-196	287	29	-	-	PUNCT
gp-196	287	30	kehati	kehati	NOUN
gp-196	287	31	index	index	NOUN
gp-196	287	32	where	where	SCONJ
gp-196	287	33	the	the	DET
gp-196	287	34	audit	audit	NOUN
gp-196	287	35	committee	committee	NOUN
gp-196	287	36	has	have	VERB
gp-196	287	37	no	no	DET
gp-196	287	38	implications	implication	NOUN
gp-196	287	39	for	for	ADP
gp-196	287	40	increasing	increase	VERB
gp-196	287	41	firm	firm	ADJ
gp-196	287	42	value	value	NOUN
gp-196	287	43	.	.	PUNCT
gp-196	288	1	the	the	DET
gp-196	288	2	effect	effect	NOUN
gp-196	288	3	of	of	ADP
gp-196	288	4	tax	tax	NOUN
gp-196	288	5	avoidance	avoidance	NOUN
gp-196	288	6	on	on	ADP
gp-196	288	7	firm	firm	ADJ
gp-196	288	8	value	value	NOUN
gp-196	288	9	(	(	PUNCT
gp-196	288	10	h6	h6	PROPN
gp-196	288	11	)	)	PUNCT
gp-196	288	12	the	the	DET
gp-196	288	13	results	result	NOUN
gp-196	288	14	of	of	ADP
gp-196	288	15	this	this	DET
gp-196	288	16	test	test	NOUN
gp-196	288	17	reveal	reveal	VERB
gp-196	288	18	that	that	SCONJ
gp-196	288	19	tax	tax	NOUN
gp-196	288	20	avoidance	avoidance	NOUN
gp-196	288	21	has	have	VERB
gp-196	288	22	a	a	DET
gp-196	288	23	real	real	ADJ
gp-196	288	24	negative	negative	ADJ
gp-196	288	25	impact	impact	NOUN
gp-196	288	26	on	on	ADP
gp-196	288	27	firm	firm	ADJ
gp-196	288	28	value	value	NOUN
gp-196	288	29	,	,	PUNCT
gp-196	288	30	thus	thus	ADV
gp-196	288	31	not	not	PART
gp-196	288	32	in	in	ADP
gp-196	288	33	line	line	NOUN
gp-196	288	34	with	with	ADP
gp-196	288	35	legitimacy	legitimacy	NOUN
gp-196	288	36	theory	theory	NOUN
gp-196	288	37	.	.	PUNCT
gp-196	289	1	this	this	PRON
gp-196	289	2	is	be	AUX
gp-196	289	3	because	because	SCONJ
gp-196	289	4	the	the	DET
gp-196	289	5	practice	practice	NOUN
gp-196	289	6	of	of	ADP
gp-196	289	7	tax	tax	NOUN
gp-196	289	8	avoidance	avoidance	NOUN
gp-196	289	9	is	be	AUX
gp-196	289	10	due	due	ADJ
gp-196	289	11	to	to	ADP
gp-196	289	12	the	the	DET
gp-196	289	13	low	low	ADJ
gp-196	289	14	protection	protection	NOUN
gp-196	289	15	of	of	ADP
gp-196	289	16	investors	investor	NOUN
gp-196	289	17	and	and	CCONJ
gp-196	289	18	the	the	DET
gp-196	289	19	legal	legal	ADJ
gp-196	289	20	system	system	NOUN
gp-196	289	21	(	(	PUNCT
gp-196	289	22	wynni	wynni	PROPN
gp-196	289	23	et	et	PROPN
gp-196	289	24	al	al	PROPN
gp-196	289	25	.	.	PROPN
gp-196	289	26	,	,	PUNCT
gp-196	289	27	2020	2020	NUM
gp-196	289	28	)	)	PUNCT
gp-196	289	29	.	.	PUNCT
gp-196	290	1	in	in	ADP
gp-196	290	2	connection	connection	NOUN
gp-196	290	3	with	with	ADP
gp-196	290	4	this	this	PRON
gp-196	290	5	,	,	PUNCT
gp-196	290	6	tax	tax	NOUN
gp-196	290	7	avoidance	avoidance	NOUN
gp-196	290	8	is	be	AUX
gp-196	290	9	viewed	view	VERB
gp-196	290	10	negatively	negatively	ADV
gp-196	290	11	by	by	ADP
gp-196	290	12	investors	investor	NOUN
gp-196	290	13	,	,	PUNCT
gp-196	290	14	because	because	SCONJ
gp-196	290	15	it	it	PRON
gp-196	290	16	can	can	AUX
gp-196	290	17	reduce	reduce	VERB
gp-196	290	18	transparency	transparency	NOUN
gp-196	290	19	,	,	PUNCT
gp-196	290	20	and	and	CCONJ
gp-196	290	21	the	the	DET
gp-196	290	22	quality	quality	NOUN
gp-196	290	23	of	of	ADP
gp-196	290	24	earnings	earning	NOUN
gp-196	290	25	information	information	NOUN
gp-196	290	26	(	(	PUNCT
gp-196	290	27	arora	arora	PROPN
gp-196	290	28	&	&	CCONJ
gp-196	290	29	gill	gill	PROPN
gp-196	290	30	,	,	PUNCT
gp-196	290	31	2022	2022	NUM
gp-196	290	32	)	)	PUNCT
gp-196	290	33	.	.	PUNCT
gp-196	291	1	investors	investor	NOUN
gp-196	291	2	also	also	ADV
gp-196	291	3	interpret	interpret	VERB
gp-196	291	4	that	that	SCONJ
gp-196	291	5	the	the	DET
gp-196	291	6	company	company	NOUN
gp-196	291	7	is	be	AUX
gp-196	291	8	not	not	PART
gp-196	291	9	able	able	ADJ
gp-196	291	10	to	to	PART
gp-196	291	11	implement	implement	VERB
gp-196	291	12	gcg	gcg	NOUN
gp-196	291	13	optimally	optimally	ADV
gp-196	291	14	(	(	PUNCT
gp-196	291	15	guedrib	guedrib	NOUN
gp-196	291	16	&	&	CCONJ
gp-196	291	17	marouani	marouani	PROPN
gp-196	291	18	,	,	PUNCT
gp-196	291	19	2023	2023	NUM
gp-196	291	20	)	)	PUNCT
gp-196	291	21	.	.	PUNCT
gp-196	292	1	the	the	DET
gp-196	292	2	probability	probability	NOUN
gp-196	292	3	of	of	ADP
gp-196	292	4	sanction	sanction	NOUN
gp-196	292	5	risk	risk	NOUN
gp-196	292	6	from	from	ADP
gp-196	292	7	tax	tax	NOUN
gp-196	292	8	authorities	authority	NOUN
gp-196	292	9	is	be	AUX
gp-196	292	10	high	high	ADJ
gp-196	292	11	,	,	PUNCT
gp-196	292	12	low	low	ADJ
gp-196	292	13	reputation	reputation	NOUN
gp-196	292	14	,	,	PUNCT
gp-196	292	15	potential	potential	ADJ
gp-196	292	16	adjustments	adjustment	NOUN
gp-196	292	17	,	,	PUNCT
gp-196	292	18	and	and	CCONJ
gp-196	292	19	so	so	ADV
gp-196	292	20	on	on	ADP
gp-196	292	21	(	(	PUNCT
gp-196	292	22	nisrina	nisrina	PROPN
gp-196	292	23	et	et	PROPN
gp-196	292	24	al	al	PROPN
gp-196	292	25	.	.	PROPN
gp-196	292	26	,	,	PUNCT
gp-196	292	27	2022	2022	NUM
gp-196	292	28	)	)	PUNCT
gp-196	292	29	.	.	PUNCT
gp-196	293	1	in	in	ADP
gp-196	293	2	the	the	DET
gp-196	293	3	end	end	NOUN
gp-196	293	4	,	,	PUNCT
gp-196	293	5	investors	investor	NOUN
gp-196	293	6	will	will	AUX
gp-196	293	7	have	have	VERB
gp-196	293	8	a	a	DET
gp-196	293	9	higher	high	ADJ
gp-196	293	10	level	level	NOUN
gp-196	293	11	of	of	ADP
gp-196	293	12	caution	caution	NOUN
gp-196	293	13	.	.	PUNCT
gp-196	294	1	according	accord	VERB
gp-196	294	2	to	to	ADP
gp-196	294	3	signaling	signal	VERB
gp-196	294	4	theory	theory	NOUN
gp-196	294	5	,	,	PUNCT
gp-196	294	6	this	this	DET
gp-196	294	7	condition	condition	NOUN
gp-196	294	8	makes	make	VERB
gp-196	294	9	the	the	DET
gp-196	294	10	stock	stock	NOUN
gp-196	294	11	market	market	NOUN
gp-196	294	12	respond	respond	VERB
gp-196	294	13	negatively	negatively	ADV
gp-196	294	14	to	to	ADP
gp-196	294	15	tax	tax	NOUN
gp-196	294	16	avoidance	avoidance	NOUN
gp-196	294	17	(	(	PUNCT
gp-196	294	18	duhoon	duhoon	PROPN
gp-196	294	19	&	&	CCONJ
gp-196	294	20	singh	singh	PROPN
gp-196	294	21	,	,	PUNCT
gp-196	294	22	2023	2023	NUM
gp-196	294	23	)	)	PUNCT
gp-196	294	24	.	.	PUNCT
gp-196	295	1	the	the	DET
gp-196	295	2	results	result	NOUN
gp-196	295	3	of	of	ADP
gp-196	295	4	this	this	DET
gp-196	295	5	test	test	NOUN
gp-196	295	6	regarding	regard	VERB
gp-196	295	7	the	the	DET
gp-196	295	8	consequences	consequence	NOUN
gp-196	295	9	of	of	ADP
gp-196	295	10	tax	tax	NOUN
gp-196	295	11	avoidance	avoidance	NOUN
gp-196	295	12	actions	action	NOUN
gp-196	295	13	in	in	ADP
gp-196	295	14	relation	relation	NOUN
gp-196	295	15	to	to	PART
gp-196	295	16	firm	firm	ADJ
gp-196	295	17	value	value	NOUN
gp-196	295	18	have	have	AUX
gp-196	295	19	received	receive	VERB
gp-196	295	20	support	support	NOUN
gp-196	295	21	from	from	ADP
gp-196	295	22	several	several	ADJ
gp-196	295	23	previous	previous	ADJ
gp-196	295	24	researchers	researcher	NOUN
gp-196	295	25	.	.	PUNCT
gp-196	296	1	that	that	PRON
gp-196	296	2	is	be	AUX
gp-196	296	3	,	,	PUNCT
gp-196	296	4	tax	tax	NOUN
gp-196	296	5	avoidance	avoidance	NOUN
gp-196	296	6	has	have	VERB
gp-196	296	7	the	the	DET
gp-196	296	8	impact	impact	NOUN
gp-196	296	9	of	of	ADP
gp-196	296	10	increasing	increase	VERB
gp-196	296	11	uncertainty	uncertainty	NOUN
gp-196	296	12	over	over	ADP
gp-196	296	13	cash	cash	NOUN
gp-196	296	14	flows	flow	NOUN
gp-196	296	15	in	in	ADP
gp-196	296	16	the	the	DET
gp-196	296	17	future	future	NOUN
gp-196	296	18	,	,	PUNCT
gp-196	296	19	so	so	SCONJ
gp-196	296	20	that	that	SCONJ
gp-196	296	21	it	it	PRON
gp-196	296	22	does	do	AUX
gp-196	296	23	not	not	PART
gp-196	296	24	attract	attract	VERB
gp-196	296	25	investor	investor	NOUN
gp-196	296	26	interest	interest	NOUN
gp-196	296	27	and	and	CCONJ
gp-196	296	28	then	then	ADV
gp-196	296	29	has	have	VERB
gp-196	296	30	a	a	DET
gp-196	296	31	negative	negative	ADJ
gp-196	296	32	impact	impact	NOUN
gp-196	296	33	on	on	ADP
gp-196	296	34	firm	firm	ADJ
gp-196	296	35	value	value	NOUN
gp-196	296	36	(	(	PUNCT
gp-196	296	37	guedrib	guedrib	NOUN
gp-196	296	38	&	&	CCONJ
gp-196	296	39	marouani	marouani	PROPN
gp-196	296	40	,	,	PUNCT
gp-196	296	41	2023	2023	NUM
gp-196	296	42	;	;	PUNCT
gp-196	296	43	arora	arora	PROPN
gp-196	296	44	&	&	CCONJ
gp-196	296	45	gill	gill	PROPN
gp-196	296	46	,	,	PUNCT
gp-196	296	47	2022	2022	NUM
gp-196	296	48	)	)	PUNCT
gp-196	296	49	.	.	PUNCT
gp-196	297	1	the	the	DET
gp-196	297	2	effect	effect	NOUN
gp-196	297	3	of	of	ADP
gp-196	297	4	csr	csr	X
gp-196	297	5	on	on	ADP
gp-196	297	6	firm	firm	ADJ
gp-196	297	7	value	value	NOUN
gp-196	297	8	(	(	PUNCT
gp-196	297	9	h7	h7	PROPN
gp-196	297	10	)	)	PUNCT
gp-196	297	11	it	it	PRON
gp-196	297	12	is	be	AUX
gp-196	297	13	proven	prove	VERB
gp-196	297	14	that	that	SCONJ
gp-196	297	15	csr	csr	NOUN
gp-196	297	16	has	have	VERB
gp-196	297	17	a	a	DET
gp-196	297	18	positive	positive	ADJ
gp-196	297	19	and	and	CCONJ
gp-196	297	20	significant	significant	ADJ
gp-196	297	21	impact	impact	NOUN
gp-196	297	22	on	on	ADP
gp-196	297	23	firm	firm	ADJ
gp-196	297	24	value	value	NOUN
gp-196	297	25	,	,	PUNCT
gp-196	297	26	thus	thus	ADV
gp-196	297	27	in	in	ADP
gp-196	297	28	line	line	NOUN
gp-196	297	29	with	with	ADP
gp-196	297	30	legitimacy	legitimacy	NOUN
gp-196	297	31	theory	theory	NOUN
gp-196	297	32	.	.	PUNCT
gp-196	298	1	this	this	DET
gp-196	298	2	result	result	NOUN
gp-196	298	3	thus	thus	ADV
gp-196	298	4	indicates	indicate	VERB
gp-196	298	5	that	that	SCONJ
gp-196	298	6	the	the	DET
gp-196	298	7	implementation	implementation	NOUN
gp-196	298	8	of	of	ADP
gp-196	298	9	gcg	gcg	NOUN
gp-196	298	10	is	be	AUX
gp-196	298	11	no	no	ADV
gp-196	298	12	longer	long	ADV
gp-196	298	13	solely	solely	ADV
gp-196	298	14	aimed	aim	VERB
gp-196	298	15	at	at	ADP
gp-196	298	16	profit	profit	NOUN
gp-196	298	17	maximization	maximization	NOUN
gp-196	298	18	,	,	PUNCT
gp-196	298	19	but	but	CCONJ
gp-196	298	20	also	also	ADV
gp-196	298	21	tangibly	tangibly	ADV
gp-196	298	22	for	for	ADP
gp-196	298	23	society	society	NOUN
gp-196	298	24	and	and	CCONJ
gp-196	298	25	the	the	DET
gp-196	298	26	surrounding	surround	VERB
gp-196	298	27	community	community	NOUN
gp-196	298	28	(	(	PUNCT
gp-196	298	29	thanh	thanh	NOUN
gp-196	298	30	et	et	PROPN
gp-196	298	31	al	al	PROPN
gp-196	298	32	.	.	PROPN
gp-196	298	33	,	,	PUNCT
gp-196	298	34	2021	2021	NUM
gp-196	298	35	)	)	PUNCT
gp-196	298	36	.	.	PUNCT
gp-196	299	1	according	accord	VERB
gp-196	299	2	to	to	ADP
gp-196	299	3	agency	agency	NOUN
gp-196	299	4	theory	theory	NOUN
gp-196	299	5	,	,	PUNCT
gp-196	299	6	csr	csr	X
gp-196	299	7	is	be	AUX
gp-196	299	8	one	one	NUM
gp-196	299	9	of	of	ADP
gp-196	299	10	the	the	DET
gp-196	299	11	strategies	strategy	NOUN
gp-196	299	12	set	set	VERB
gp-196	299	13	by	by	ADP
gp-196	299	14	management	management	NOUN
gp-196	299	15	,	,	PUNCT
gp-196	299	16	with	with	ADP
gp-196	299	17	the	the	DET
gp-196	299	18	aim	aim	NOUN
gp-196	299	19	of	of	ADP
gp-196	299	20	making	make	VERB
gp-196	299	21	the	the	DET
gp-196	299	22	company	company	NOUN
gp-196	299	23	more	more	ADV
gp-196	299	24	recognized	recognize	VERB
gp-196	299	25	by	by	ADP
gp-196	299	26	the	the	DET
gp-196	299	27	public	public	NOUN
gp-196	299	28	(	(	PUNCT
gp-196	299	29	herman	herman	PROPN
gp-196	299	30	&	&	CCONJ
gp-196	299	31	abbas	abbas	PROPN
gp-196	299	32	,	,	PUNCT
gp-196	299	33	2023	2023	NUM
gp-196	299	34	)	)	PUNCT
gp-196	299	35	.	.	PUNCT
gp-196	300	1	signaling	signal	VERB
gp-196	300	2	theory	theory	NOUN
gp-196	300	3	reveals	reveal	VERB
gp-196	300	4	that	that	SCONJ
gp-196	300	5	by	by	ADP
gp-196	300	6	implementing	implement	VERB
gp-196	300	7	csr	csr	NOUN
gp-196	300	8	on	on	ADP
gp-196	300	9	an	an	DET
gp-196	300	10	ongoing	ongoing	ADJ
gp-196	300	11	basis	basis	NOUN
gp-196	300	12	,	,	PUNCT
gp-196	300	13	the	the	DET
gp-196	300	14	company	company	NOUN
gp-196	300	15	will	will	AUX
gp-196	300	16	build	build	VERB
gp-196	300	17	a	a	DET
gp-196	300	18	positive	positive	ADJ
gp-196	300	19	image	image	NOUN
gp-196	300	20	in	in	ADP
gp-196	300	21	the	the	DET
gp-196	300	22	market	market	NOUN
gp-196	300	23	(	(	PUNCT
gp-196	300	24	paramita	paramita	PROPN
gp-196	300	25	&	&	CCONJ
gp-196	300	26	ali	ali	PROPN
gp-196	300	27	,	,	PUNCT
gp-196	300	28	2023	2023	NUM
gp-196	300	29	)	)	PUNCT
gp-196	300	30	.	.	PUNCT
gp-196	301	1	in	in	ADP
gp-196	301	2	the	the	DET
gp-196	301	3	end	end	NOUN
gp-196	301	4	,	,	PUNCT
gp-196	301	5	it	it	PRON
gp-196	301	6	becomes	become	VERB
gp-196	301	7	a	a	DET
gp-196	301	8	positive	positive	ADJ
gp-196	301	9	signal	signal	NOUN
gp-196	301	10	,	,	PUNCT
gp-196	301	11	then	then	ADV
gp-196	301	12	has	have	VERB
gp-196	301	13	an	an	DET
gp-196	301	14	impact	impact	NOUN
gp-196	301	15	on	on	ADP
gp-196	301	16	increasing	increase	VERB
gp-196	301	17	stock	stock	NOUN
gp-196	301	18	prices	price	NOUN
gp-196	301	19	,	,	PUNCT
gp-196	301	20	which	which	PRON
gp-196	301	21	is	be	AUX
gp-196	301	22	caused	cause	VERB
gp-196	301	23	by	by	ADP
gp-196	301	24	high	high	ADJ
gp-196	301	25	demand	demand	NOUN
gp-196	301	26	(	(	PUNCT
gp-196	301	27	ardillah	ardillah	PROPN
gp-196	301	28	et	et	PROPN
gp-196	301	29	al	al	PROPN
gp-196	301	30	.	.	PROPN
gp-196	301	31	,	,	PUNCT
gp-196	301	32	2022	2022	NUM
gp-196	301	33	)	)	PUNCT
gp-196	301	34	,	,	PUNCT
gp-196	301	35	ultimately	ultimately	ADV
gp-196	301	36	increasing	increase	VERB
gp-196	301	37	firm	firm	ADJ
gp-196	301	38	value	value	NOUN
gp-196	301	39	(	(	PUNCT
gp-196	301	40	mas'ud	mas'ud	NOUN
gp-196	301	41	et	et	NOUN
gp-196	301	42	al	al	PROPN
gp-196	301	43	.	.	PROPN
gp-196	301	44	,	,	PUNCT
gp-196	301	45	2023	2023	NUM
gp-196	301	46	)	)	PUNCT
gp-196	301	47	.	.	PUNCT
gp-196	302	1	in	in	ADP
gp-196	302	2	connection	connection	NOUN
gp-196	302	3	with	with	ADP
gp-196	302	4	the	the	DET
gp-196	302	5	results	result	NOUN
gp-196	302	6	of	of	ADP
gp-196	302	7	this	this	DET
gp-196	302	8	test	test	NOUN
gp-196	302	9	,	,	PUNCT
gp-196	302	10	there	there	PRON
gp-196	302	11	has	have	AUX
gp-196	302	12	been	be	AUX
gp-196	302	13	a	a	DET
gp-196	302	14	lot	lot	NOUN
gp-196	302	15	of	of	ADP
gp-196	302	16	support	support	NOUN
gp-196	302	17	from	from	ADP
gp-196	302	18	previous	previous	ADJ
gp-196	302	19	research	research	NOUN
gp-196	302	20	.	.	PUNCT
gp-196	303	1	fitri	fitri	PROPN
gp-196	303	2	&	&	CCONJ
gp-196	303	3	surjandari	surjandari	ADJ
gp-196	303	4	(	(	PUNCT
gp-196	303	5	2022	2022	NUM
gp-196	303	6	)	)	PUNCT
gp-196	303	7	in	in	ADP
gp-196	303	8	the	the	DET
gp-196	303	9	property	property	NOUN
gp-196	303	10	and	and	CCONJ
gp-196	303	11	real	real	ADJ
gp-196	303	12	estate	estate	NOUN
gp-196	303	13	industry	industry	NOUN
gp-196	303	14	on	on	ADP
gp-196	303	15	the	the	DET
gp-196	303	16	idx	idx	PROPN
gp-196	303	17	;	;	PUNCT
gp-196	303	18	le	le	X
gp-196	303	19	&	&	CCONJ
gp-196	303	20	nguyen	nguyen	PROPN
gp-196	303	21	(	(	PUNCT
gp-196	303	22	2022	2022	NUM
gp-196	303	23	)	)	PUNCT
gp-196	303	24	on	on	ADP
gp-196	303	25	companies	company	NOUN
gp-196	303	26	in	in	ADP
gp-196	303	27	vietnam	vietnam	PROPN
gp-196	303	28	provide	provide	VERB
gp-196	303	29	support	support	NOUN
gp-196	303	30	from	from	ADP
gp-196	303	31	agency	agency	NOUN
gp-196	303	32	theory	theory	NOUN
gp-196	303	33	and	and	CCONJ
gp-196	303	34	legitimacy	legitimacy	NOUN
gp-196	303	35	theory	theory	NOUN
gp-196	303	36	.	.	PUNCT
gp-196	304	1	furthermore	furthermore	ADV
gp-196	304	2	,	,	PUNCT
gp-196	304	3	paramita	paramita	PROPN
gp-196	304	4	&	&	CCONJ
gp-196	304	5	ali	ali	PROPN
gp-196	304	6	(	(	PUNCT
gp-196	304	7	2023	2023	NUM
gp-196	304	8	)	)	PUNCT
gp-196	304	9	sri	sri	PROPN
gp-196	304	10	-	-	PUNCT
gp-196	304	11	kehati	kehati	PROPN
gp-196	304	12	index	index	NOUN
gp-196	304	13	;	;	PUNCT
gp-196	304	14	herman	herman	PROPN
gp-196	304	15	&	&	CCONJ
gp-196	304	16	abbas	abbas	PROPN
gp-196	304	17	(	(	PUNCT
gp-196	304	18	2023	2023	NUM
gp-196	304	19	)	)	PUNCT
gp-196	304	20	in	in	ADP
gp-196	304	21	the	the	DET
gp-196	304	22	consumer	consumer	NOUN
gp-196	304	23	goods	good	NOUN
gp-196	304	24	sector	sector	NOUN
gp-196	304	25	concluded	conclude	VERB
gp-196	304	26	that	that	SCONJ
gp-196	304	27	csr	csr	NOUN
gp-196	304	28	is	be	AUX
gp-196	304	29	able	able	ADJ
gp-196	304	30	to	to	PART
gp-196	304	31	have	have	VERB
gp-196	304	32	a	a	DET
gp-196	304	33	positive	positive	ADJ
gp-196	304	34	and	and	CCONJ
gp-196	304	35	significant	significant	ADJ
gp-196	304	36	impact	impact	NOUN
gp-196	304	37	on	on	ADP
gp-196	304	38	increasing	increase	VERB
gp-196	304	39	firm	firm	ADJ
gp-196	304	40	value	value	NOUN
gp-196	304	41	.	.	PUNCT
gp-196	305	1	the	the	DET
gp-196	305	2	effect	effect	NOUN
gp-196	305	3	of	of	ADP
gp-196	305	4	independent	independent	ADJ
gp-196	305	5	board	board	NOUN
gp-196	305	6	of	of	ADP
gp-196	305	7	commissioners	commissioner	NOUN
gp-196	305	8	on	on	ADP
gp-196	305	9	firm	firm	ADJ
gp-196	305	10	value	value	NOUN
gp-196	305	11	mediated	mediate	VERB
gp-196	305	12	by	by	ADP
gp-196	305	13	csr	csr	X
gp-196	305	14	(	(	PUNCT
gp-196	305	15	h8	h8	PROPN
gp-196	305	16	)	)	PUNCT
gp-196	305	17	it	it	PRON
gp-196	305	18	is	be	AUX
gp-196	305	19	proven	prove	VERB
gp-196	305	20	that	that	SCONJ
gp-196	305	21	csr	csr	NOUN
gp-196	305	22	mediates	mediate	NOUN
gp-196	305	23	the	the	DET
gp-196	305	24	influence	influence	NOUN
gp-196	305	25	of	of	ADP
gp-196	305	26	the	the	DET
gp-196	305	27	independent	independent	PROPN
gp-196	305	28	board	board	NOUN
gp-196	305	29	of	of	ADP
gp-196	305	30	commissioners	commissioner	NOUN
gp-196	305	31	on	on	ADP
gp-196	305	32	firm	firm	ADJ
gp-196	305	33	value	value	NOUN
gp-196	305	34	.	.	PUNCT
gp-196	306	1	according	accord	VERB
gp-196	306	2	to	to	ADP
gp-196	306	3	agency	agency	NOUN
gp-196	306	4	theory	theory	NOUN
gp-196	306	5	,	,	PUNCT
gp-196	306	6	the	the	DET
gp-196	306	7	independent	independent	ADJ
gp-196	306	8	board	board	NOUN
gp-196	306	9	of	of	ADP
gp-196	306	10	commissioners	commissioner	NOUN
gp-196	306	11	is	be	AUX
gp-196	306	12	an	an	DET
gp-196	306	13	indicator	indicator	NOUN
gp-196	306	14	of	of	ADP
gp-196	306	15	gcg	gcg	NOUN
gp-196	306	16	implementation	implementation	NOUN
gp-196	306	17	(	(	PUNCT
gp-196	306	18	malik	malik	PROPN
gp-196	306	19	et	et	PROPN
gp-196	306	20	al	al	PROPN
gp-196	306	21	.	.	PROPN
gp-196	306	22	,	,	PUNCT
gp-196	306	23	2023	2023	NUM
gp-196	306	24	)	)	PUNCT
gp-196	306	25	.	.	PUNCT
gp-196	307	1	this	this	PRON
gp-196	307	2	is	be	AUX
gp-196	307	3	because	because	SCONJ
gp-196	307	4	the	the	DET
gp-196	307	5	independent	independent	ADJ
gp-196	307	6	board	board	NOUN
gp-196	307	7	of	of	ADP
gp-196	307	8	commissioners	commissioner	NOUN
gp-196	307	9	has	have	VERB
gp-196	307	10	a	a	DET
gp-196	307	11	function	function	NOUN
gp-196	307	12	as	as	ADP
gp-196	307	13	a	a	DET
gp-196	307	14	counterweight	counterweight	NOUN
gp-196	307	15	in	in	ADP
gp-196	307	16	making	make	VERB
gp-196	307	17	impartial	impartial	ADJ
gp-196	307	18	decisions	decision	NOUN
gp-196	307	19	(	(	PUNCT
gp-196	307	20	nisrina	nisrina	PROPN
gp-196	307	21	et	et	PROPN
gp-196	307	22	al	al	PROPN
gp-196	307	23	.	.	PROPN
gp-196	307	24	,	,	PUNCT
gp-196	307	25	2022	2022	NUM
gp-196	307	26	)	)	PUNCT
gp-196	307	27	.	.	PUNCT
gp-196	308	1	this	this	PRON
gp-196	308	2	means	mean	VERB
gp-196	308	3	that	that	SCONJ
gp-196	308	4	the	the	DET
gp-196	308	5	company	company	NOUN
gp-196	308	6	can	can	AUX
gp-196	308	7	be	be	AUX
gp-196	308	8	sure	sure	ADJ
gp-196	308	9	to	to	PART
gp-196	308	10	comply	comply	VERB
gp-196	308	11	with	with	ADP
gp-196	308	12	various	various	ADJ
gp-196	308	13	regulations	regulation	NOUN
gp-196	308	14	or	or	CCONJ
gp-196	308	15	laws	law	NOUN
gp-196	308	16	(	(	PUNCT
gp-196	308	17	tambunan	tambunan	NOUN
gp-196	308	18	&	&	CCONJ
gp-196	308	19	rosharlianti	rosharlianti	PROPN
gp-196	308	20	,	,	PUNCT
gp-196	308	21	2023	2023	NUM
gp-196	308	22	)	)	PUNCT
gp-196	308	23	,	,	PUNCT
gp-196	308	24	and	and	CCONJ
gp-196	308	25	uphold	uphold	VERB
gp-196	308	26	the	the	DET
gp-196	308	27	integrity	integrity	NOUN
gp-196	308	28	of	of	ADP
gp-196	308	29	the	the	DET
gp-196	308	30	company	company	NOUN
gp-196	308	31	(	(	PUNCT
gp-196	308	32	malik	malik	PROPN
gp-196	308	33	et	et	PROPN
gp-196	308	34	al	al	PROPN
gp-196	308	35	.	.	PROPN
gp-196	308	36	,	,	PUNCT
gp-196	308	37	2023	2023	NUM
gp-196	308	38	)	)	PUNCT
gp-196	308	39	.	.	PUNCT
gp-196	309	1	the	the	DET
gp-196	309	2	implication	implication	NOUN
gp-196	309	3	dian	dian	ADJ
gp-196	309	4	soeka	soeka	PROPN
gp-196	309	5	tiarsa	tiarsa	PROPN
gp-196	309	6	,	,	PUNCT
gp-196	309	7	sunardi	sunardi	PROPN
gp-196	309	8	,	,	PUNCT
gp-196	309	9	edi	edi	PROPN
gp-196	309	10	subiyanto	subiyanto	NOUN
gp-196	309	11	271	271	NUM
gp-196	309	12	is	be	AUX
gp-196	309	13	in	in	ADP
gp-196	309	14	line	line	NOUN
gp-196	309	15	with	with	ADP
gp-196	309	16	legitimacy	legitimacy	NOUN
gp-196	309	17	theory	theory	NOUN
gp-196	309	18	,	,	PUNCT
gp-196	309	19	the	the	DET
gp-196	309	20	company	company	NOUN
gp-196	309	21	will	will	AUX
gp-196	309	22	comply	comply	VERB
gp-196	309	23	with	with	ADP
gp-196	309	24	social	social	ADJ
gp-196	309	25	and	and	CCONJ
gp-196	309	26	environmental	environmental	ADJ
gp-196	309	27	obligations	obligation	NOUN
gp-196	309	28	through	through	ADP
gp-196	309	29	csr	csr	X
gp-196	309	30	(	(	PUNCT
gp-196	309	31	herman	herman	PROPN
gp-196	309	32	&	&	CCONJ
gp-196	309	33	abbas	abbas	PROPN
gp-196	309	34	,	,	PUNCT
gp-196	309	35	2023	2023	NUM
gp-196	309	36	)	)	PUNCT
gp-196	309	37	.	.	PUNCT
gp-196	310	1	the	the	DET
gp-196	310	2	company	company	NOUN
gp-196	310	3	is	be	AUX
gp-196	310	4	increasingly	increasingly	ADV
gp-196	310	5	recognized	recognize	VERB
gp-196	310	6	by	by	ADP
gp-196	310	7	the	the	DET
gp-196	310	8	public	public	NOUN
gp-196	310	9	with	with	ADP
gp-196	310	10	a	a	DET
gp-196	310	11	positive	positive	ADJ
gp-196	310	12	image	image	NOUN
gp-196	310	13	,	,	PUNCT
gp-196	310	14	on	on	ADP
gp-196	310	15	the	the	DET
gp-196	310	16	other	other	ADJ
gp-196	310	17	hand	hand	NOUN
gp-196	310	18	,	,	PUNCT
gp-196	310	19	the	the	DET
gp-196	310	20	community	community	NOUN
gp-196	310	21	obtains	obtain	VERB
gp-196	310	22	tangible	tangible	ADJ
gp-196	310	23	benefits	benefit	NOUN
gp-196	310	24	(	(	PUNCT
gp-196	310	25	le	le	X
gp-196	310	26	&	&	CCONJ
gp-196	310	27	nguyen	nguyen	PROPN
gp-196	310	28	,	,	PUNCT
gp-196	310	29	2022	2022	NUM
gp-196	310	30	)	)	PUNCT
gp-196	310	31	.	.	PUNCT
gp-196	311	1	according	accord	VERB
gp-196	311	2	to	to	ADP
gp-196	311	3	signaling	signal	VERB
gp-196	311	4	theory	theory	NOUN
gp-196	311	5	,	,	PUNCT
gp-196	311	6	this	this	DET
gp-196	311	7	condition	condition	NOUN
gp-196	311	8	makes	make	VERB
gp-196	311	9	the	the	DET
gp-196	311	10	company	company	NOUN
gp-196	311	11	get	get	VERB
gp-196	311	12	a	a	DET
gp-196	311	13	positive	positive	ADJ
gp-196	311	14	assessment	assessment	NOUN
gp-196	311	15	in	in	ADP
gp-196	311	16	the	the	DET
gp-196	311	17	market	market	NOUN
gp-196	311	18	,	,	PUNCT
gp-196	311	19	which	which	PRON
gp-196	311	20	contributes	contribute	VERB
gp-196	311	21	to	to	ADP
gp-196	311	22	an	an	DET
gp-196	311	23	increase	increase	NOUN
gp-196	311	24	in	in	ADP
gp-196	311	25	firm	firm	ADJ
gp-196	311	26	value	value	NOUN
gp-196	311	27	(	(	PUNCT
gp-196	311	28	tambunan	tambunan	NOUN
gp-196	311	29	,	,	PUNCT
gp-196	311	30	2023	2023	NUM
gp-196	311	31	)	)	PUNCT
gp-196	311	32	.	.	PUNCT
gp-196	312	1	the	the	DET
gp-196	312	2	test	test	NOUN
gp-196	312	3	results	result	NOUN
gp-196	312	4	and	and	CCONJ
gp-196	312	5	various	various	ADJ
gp-196	312	6	theories	theory	NOUN
gp-196	312	7	that	that	PRON
gp-196	312	8	support	support	VERB
gp-196	312	9	the	the	DET
gp-196	312	10	above	above	ADV
gp-196	312	11	,	,	PUNCT
gp-196	312	12	have	have	AUX
gp-196	312	13	not	not	PART
gp-196	312	14	received	receive	VERB
gp-196	312	15	much	much	ADJ
gp-196	312	16	evidence	evidence	NOUN
gp-196	312	17	before	before	ADV
gp-196	312	18	.	.	PUNCT
gp-196	313	1	the	the	DET
gp-196	313	2	results	result	NOUN
gp-196	313	3	of	of	ADP
gp-196	313	4	a	a	DET
gp-196	313	5	review	review	NOUN
gp-196	313	6	analogous	analogous	ADJ
gp-196	313	7	to	to	ADP
gp-196	313	8	the	the	DET
gp-196	313	9	objectives	objective	NOUN
gp-196	313	10	of	of	ADP
gp-196	313	11	this	this	DET
gp-196	313	12	study	study	NOUN
gp-196	313	13	are	be	AUX
gp-196	313	14	from	from	ADP
gp-196	313	15	herman	herman	PROPN
gp-196	313	16	&	&	CCONJ
gp-196	313	17	abbas	abbas	PROPN
gp-196	313	18	(	(	PUNCT
gp-196	313	19	2023	2023	NUM
gp-196	313	20	)	)	PUNCT
gp-196	313	21	on	on	ADP
gp-196	313	22	the	the	DET
gp-196	313	23	consumer	consumer	NOUN
gp-196	313	24	goods	good	NOUN
gp-196	313	25	sector	sector	NOUN
gp-196	313	26	listed	list	VERB
gp-196	313	27	on	on	ADP
gp-196	313	28	the	the	DET
gp-196	313	29	idx	idx	NOUN
gp-196	313	30	.	.	PUNCT
gp-196	314	1	it	it	PRON
gp-196	314	2	is	be	AUX
gp-196	314	3	concluded	conclude	VERB
gp-196	314	4	that	that	SCONJ
gp-196	314	5	csr	csr	NOUN
gp-196	314	6	is	be	AUX
gp-196	314	7	proven	prove	VERB
gp-196	314	8	as	as	ADP
gp-196	314	9	a	a	DET
gp-196	314	10	moderator	moderator	NOUN
gp-196	314	11	of	of	ADP
gp-196	314	12	the	the	DET
gp-196	314	13	influence	influence	NOUN
gp-196	314	14	between	between	ADP
gp-196	314	15	the	the	DET
gp-196	314	16	independent	independent	PROPN
gp-196	314	17	board	board	NOUN
gp-196	314	18	of	of	ADP
gp-196	314	19	commissioners	commissioner	NOUN
gp-196	314	20	on	on	ADP
gp-196	314	21	firm	firm	ADJ
gp-196	314	22	value	value	NOUN
gp-196	314	23	.	.	PUNCT
gp-196	315	1	it	it	PRON
gp-196	315	2	appears	appear	VERB
gp-196	315	3	that	that	SCONJ
gp-196	315	4	previous	previous	ADJ
gp-196	315	5	tests	test	NOUN
gp-196	315	6	used	use	VERB
gp-196	315	7	the	the	DET
gp-196	315	8	csr	csr	NOUN
gp-196	315	9	method	method	NOUN
gp-196	315	10	as	as	ADP
gp-196	315	11	a	a	DET
gp-196	315	12	measurement	measurement	NOUN
gp-196	315	13	of	of	ADP
gp-196	315	14	the	the	DET
gp-196	315	15	mra	mra	NOUN
gp-196	315	16	method	method	NOUN
gp-196	315	17	,	,	PUNCT
gp-196	315	18	while	while	SCONJ
gp-196	315	19	in	in	ADP
gp-196	315	20	this	this	DET
gp-196	315	21	context	context	NOUN
gp-196	315	22	with	with	ADP
gp-196	315	23	the	the	DET
gp-196	315	24	path	path	NOUN
gp-196	315	25	test	test	NOUN
gp-196	315	26	,	,	PUNCT
gp-196	315	27	so	so	SCONJ
gp-196	315	28	that	that	SCONJ
gp-196	315	29	it	it	PRON
gp-196	315	30	becomes	become	VERB
gp-196	315	31	a	a	DET
gp-196	315	32	novelty	novelty	NOUN
gp-196	315	33	in	in	ADP
gp-196	315	34	the	the	DET
gp-196	315	35	empirical	empirical	ADJ
gp-196	315	36	field	field	NOUN
gp-196	315	37	.	.	PUNCT
gp-196	316	1	the	the	DET
gp-196	316	2	effect	effect	NOUN
gp-196	316	3	of	of	ADP
gp-196	316	4	audit	audit	NOUN
gp-196	316	5	committee	committee	NOUN
gp-196	316	6	on	on	ADP
gp-196	316	7	firm	firm	ADJ
gp-196	316	8	value	value	NOUN
gp-196	316	9	mediated	mediate	VERB
gp-196	316	10	by	by	ADP
gp-196	316	11	csr	csr	X
gp-196	316	12	(	(	PUNCT
gp-196	316	13	h9	h9	NOUN
gp-196	316	14	)	)	PUNCT
gp-196	316	15	it	it	PRON
gp-196	316	16	is	be	AUX
gp-196	316	17	proven	prove	VERB
gp-196	316	18	that	that	SCONJ
gp-196	316	19	csr	csr	NOUN
gp-196	316	20	is	be	AUX
gp-196	316	21	a	a	DET
gp-196	316	22	pure	pure	ADJ
gp-196	316	23	mediation	mediation	NOUN
gp-196	316	24	in	in	ADP
gp-196	316	25	the	the	DET
gp-196	316	26	influence	influence	NOUN
gp-196	316	27	of	of	ADP
gp-196	316	28	the	the	DET
gp-196	316	29	audit	audit	NOUN
gp-196	316	30	committee	committee	NOUN
gp-196	316	31	on	on	ADP
gp-196	316	32	firm	firm	ADJ
gp-196	316	33	value	value	NOUN
gp-196	316	34	.	.	PUNCT
gp-196	317	1	the	the	DET
gp-196	317	2	important	important	ADJ
gp-196	317	3	role	role	NOUN
gp-196	317	4	of	of	ADP
gp-196	317	5	csr	csr	NOUN
gp-196	317	6	implementation	implementation	NOUN
gp-196	317	7	in	in	ADP
gp-196	317	8	this	this	DET
gp-196	317	9	test	test	NOUN
gp-196	317	10	appears	appear	VERB
gp-196	317	11	very	very	ADV
gp-196	317	12	real	real	ADJ
gp-196	317	13	,	,	PUNCT
gp-196	317	14	compared	compare	VERB
gp-196	317	15	to	to	ADP
gp-196	317	16	the	the	DET
gp-196	317	17	practice	practice	NOUN
gp-196	317	18	of	of	ADP
gp-196	317	19	gcg	gcg	NOUN
gp-196	317	20	which	which	PRON
gp-196	317	21	only	only	ADV
gp-196	317	22	relies	rely	VERB
gp-196	317	23	on	on	ADP
gp-196	317	24	the	the	DET
gp-196	317	25	existence	existence	NOUN
gp-196	317	26	of	of	ADP
gp-196	317	27	an	an	DET
gp-196	317	28	audit	audit	NOUN
gp-196	317	29	committee	committee	NOUN
gp-196	317	30	(	(	PUNCT
gp-196	317	31	mardessi	mardessi	ADJ
gp-196	317	32	,	,	PUNCT
gp-196	317	33	2021	2021	NUM
gp-196	317	34	)	)	PUNCT
gp-196	317	35	.	.	PUNCT
gp-196	318	1	suboptimal	suboptimal	ADJ
gp-196	318	2	performance	performance	NOUN
gp-196	318	3	of	of	ADP
gp-196	318	4	the	the	DET
gp-196	318	5	audit	audit	NOUN
gp-196	318	6	committee	committee	NOUN
gp-196	318	7	can	can	AUX
gp-196	318	8	lead	lead	VERB
gp-196	318	9	to	to	ADP
gp-196	318	10	agency	agency	NOUN
gp-196	318	11	conflict	conflict	NOUN
gp-196	318	12	,	,	PUNCT
gp-196	318	13	and	and	CCONJ
gp-196	318	14	reduced	reduce	VERB
gp-196	318	15	public	public	ADJ
gp-196	318	16	trust	trust	NOUN
gp-196	318	17	,	,	PUNCT
gp-196	318	18	which	which	PRON
gp-196	318	19	in	in	ADP
gp-196	318	20	turn	turn	NOUN
gp-196	318	21	reduces	reduce	VERB
gp-196	318	22	stock	stock	NOUN
gp-196	318	23	performance	performance	NOUN
gp-196	318	24	.	.	PUNCT
gp-196	319	1	referring	refer	VERB
gp-196	319	2	to	to	ADP
gp-196	319	3	legitimacy	legitimacy	NOUN
gp-196	319	4	theory	theory	NOUN
gp-196	319	5	,	,	PUNCT
gp-196	319	6	companies	company	NOUN
gp-196	319	7	can	can	AUX
gp-196	319	8	restore	restore	VERB
gp-196	319	9	their	their	PRON
gp-196	319	10	integrity	integrity	NOUN
gp-196	319	11	,	,	PUNCT
gp-196	319	12	one	one	NUM
gp-196	319	13	of	of	ADP
gp-196	319	14	which	which	PRON
gp-196	319	15	is	be	AUX
gp-196	319	16	through	through	ADP
gp-196	319	17	social	social	ADJ
gp-196	319	18	investment	investment	NOUN
gp-196	319	19	so	so	SCONJ
gp-196	319	20	that	that	SCONJ
gp-196	319	21	trust	trust	NOUN
gp-196	319	22	returns	return	NOUN
gp-196	319	23	(	(	PUNCT
gp-196	319	24	owena	owena	NOUN
gp-196	319	25	et	et	PROPN
gp-196	319	26	al	al	PROPN
gp-196	319	27	.	.	PROPN
gp-196	319	28	,	,	PUNCT
gp-196	319	29	2023	2023	NUM
gp-196	319	30	)	)	PUNCT
gp-196	319	31	.	.	PUNCT
gp-196	320	1	this	this	PRON
gp-196	320	2	can	can	AUX
gp-196	320	3	be	be	AUX
gp-196	320	4	realized	realize	VERB
gp-196	320	5	through	through	ADP
gp-196	320	6	the	the	DET
gp-196	320	7	implementation	implementation	NOUN
gp-196	320	8	of	of	ADP
gp-196	320	9	csr	csr	PROPN
gp-196	320	10	,	,	PUNCT
gp-196	320	11	which	which	PRON
gp-196	320	12	can	can	AUX
gp-196	320	13	also	also	ADV
gp-196	320	14	be	be	AUX
gp-196	320	15	used	use	VERB
gp-196	320	16	by	by	ADP
gp-196	320	17	the	the	DET
gp-196	320	18	agent	agent	NOUN
gp-196	320	19	as	as	ADP
gp-196	320	20	part	part	NOUN
gp-196	320	21	of	of	ADP
gp-196	320	22	a	a	DET
gp-196	320	23	business	business	NOUN
gp-196	320	24	strategy	strategy	NOUN
gp-196	320	25	,	,	PUNCT
gp-196	320	26	to	to	PART
gp-196	320	27	gain	gain	VERB
gp-196	320	28	recognition	recognition	NOUN
gp-196	320	29	from	from	ADP
gp-196	320	30	the	the	DET
gp-196	320	31	community	community	NOUN
gp-196	320	32	and	and	CCONJ
gp-196	320	33	to	to	PART
gp-196	320	34	minimize	minimize	VERB
gp-196	320	35	the	the	DET
gp-196	320	36	possibility	possibility	NOUN
gp-196	320	37	of	of	ADP
gp-196	320	38	social	social	ADJ
gp-196	320	39	conflict	conflict	NOUN
gp-196	320	40	(	(	PUNCT
gp-196	320	41	paramita	paramita	PROPN
gp-196	320	42	&	&	CCONJ
gp-196	320	43	ali	ali	PROPN
gp-196	320	44	,	,	PUNCT
gp-196	320	45	2023	2023	NUM
gp-196	320	46	)	)	PUNCT
gp-196	320	47	.	.	PUNCT
gp-196	321	1	according	accord	VERB
gp-196	321	2	to	to	ADP
gp-196	321	3	signaling	signal	VERB
gp-196	321	4	theory	theory	NOUN
gp-196	321	5	,	,	PUNCT
gp-196	321	6	the	the	DET
gp-196	321	7	implementation	implementation	NOUN
gp-196	321	8	of	of	ADP
gp-196	321	9	csr	csr	NOUN
gp-196	321	10	is	be	AUX
gp-196	321	11	done	do	VERB
gp-196	321	12	to	to	PART
gp-196	321	13	overcome	overcome	VERB
gp-196	321	14	the	the	DET
gp-196	321	15	gap	gap	NOUN
gp-196	321	16	between	between	ADP
gp-196	321	17	the	the	DET
gp-196	321	18	expectations	expectation	NOUN
gp-196	321	19	of	of	ADP
gp-196	321	20	society	society	NOUN
gp-196	321	21	and	and	CCONJ
gp-196	321	22	the	the	DET
gp-196	321	23	company	company	NOUN
gp-196	321	24	,	,	PUNCT
gp-196	321	25	so	so	SCONJ
gp-196	321	26	that	that	SCONJ
gp-196	321	27	stock	stock	NOUN
gp-196	321	28	performance	performance	NOUN
gp-196	321	29	increases	increase	NOUN
gp-196	321	30	(	(	PUNCT
gp-196	321	31	ardillah	ardillah	NOUN
gp-196	321	32	et	et	PROPN
gp-196	321	33	al	al	PROPN
gp-196	321	34	.	.	PROPN
gp-196	321	35	,	,	PUNCT
gp-196	321	36	2022	2022	NUM
gp-196	321	37	)	)	PUNCT
gp-196	321	38	.	.	PUNCT
gp-196	322	1	previous	previous	ADJ
gp-196	322	2	research	research	NOUN
gp-196	322	3	on	on	ADP
gp-196	322	4	the	the	DET
gp-196	322	5	effect	effect	NOUN
gp-196	322	6	of	of	ADP
gp-196	322	7	the	the	DET
gp-196	322	8	audit	audit	NOUN
gp-196	322	9	committee	committee	NOUN
gp-196	322	10	on	on	ADP
gp-196	322	11	firm	firm	ADJ
gp-196	322	12	value	value	NOUN
gp-196	322	13	through	through	ADP
gp-196	322	14	csr	csr	NOUN
gp-196	322	15	mediation	mediation	NOUN
gp-196	322	16	has	have	AUX
gp-196	322	17	not	not	PART
gp-196	322	18	been	be	AUX
gp-196	322	19	found	find	VERB
gp-196	322	20	.	.	PUNCT
gp-196	323	1	at	at	ADP
gp-196	323	2	least	least	ADJ
gp-196	323	3	,	,	PUNCT
gp-196	323	4	the	the	DET
gp-196	323	5	test	test	NOUN
gp-196	323	6	results	result	VERB
gp-196	323	7	from	from	ADP
gp-196	323	8	herman	herman	PROPN
gp-196	323	9	&	&	CCONJ
gp-196	323	10	abbas	abbas	PROPN
gp-196	323	11	(	(	PUNCT
gp-196	323	12	2023	2023	NUM
gp-196	323	13	)	)	PUNCT
gp-196	323	14	in	in	ADP
gp-196	323	15	the	the	DET
gp-196	323	16	consumer	consumer	NOUN
gp-196	323	17	goods	good	NOUN
gp-196	323	18	sector	sector	NOUN
gp-196	323	19	provide	provide	VERB
gp-196	323	20	support	support	NOUN
gp-196	323	21	for	for	ADP
gp-196	323	22	the	the	DET
gp-196	323	23	results	result	NOUN
gp-196	323	24	of	of	ADP
gp-196	323	25	this	this	DET
gp-196	323	26	test	test	NOUN
gp-196	323	27	,	,	PUNCT
gp-196	323	28	where	where	SCONJ
gp-196	323	29	csr	csr	NOUN
gp-196	323	30	is	be	AUX
gp-196	323	31	proven	prove	VERB
gp-196	323	32	to	to	PART
gp-196	323	33	moderate	moderate	VERB
gp-196	323	34	the	the	DET
gp-196	323	35	effect	effect	NOUN
gp-196	323	36	of	of	ADP
gp-196	323	37	the	the	DET
gp-196	323	38	audit	audit	NOUN
gp-196	323	39	committee	committee	NOUN
gp-196	323	40	on	on	ADP
gp-196	323	41	firm	firm	ADJ
gp-196	323	42	value	value	NOUN
gp-196	323	43	.	.	PUNCT
gp-196	324	1	this	this	PRON
gp-196	324	2	means	mean	VERB
gp-196	324	3	that	that	SCONJ
gp-196	324	4	the	the	DET
gp-196	324	5	results	result	NOUN
gp-196	324	6	of	of	ADP
gp-196	324	7	the	the	DET
gp-196	324	8	test	test	NOUN
gp-196	324	9	in	in	ADP
gp-196	324	10	the	the	DET
gp-196	324	11	context	context	NOUN
gp-196	324	12	of	of	ADP
gp-196	324	13	the	the	DET
gp-196	324	14	technology	technology	NOUN
gp-196	324	15	sector	sector	NOUN
gp-196	324	16	are	be	AUX
gp-196	324	17	new	new	ADJ
gp-196	324	18	findings	finding	NOUN
gp-196	324	19	to	to	PART
gp-196	324	20	enrich	enrich	VERB
gp-196	324	21	the	the	DET
gp-196	324	22	scientific	scientific	ADJ
gp-196	324	23	field	field	NOUN
gp-196	324	24	,	,	PUNCT
gp-196	324	25	and	and	CCONJ
gp-196	324	26	provide	provide	VERB
gp-196	324	27	support	support	NOUN
gp-196	324	28	for	for	ADP
gp-196	324	29	legitimacy	legitimacy	NOUN
gp-196	324	30	theory	theory	NOUN
gp-196	324	31	and	and	CCONJ
gp-196	324	32	signaling	signal	VERB
gp-196	324	33	theory	theory	NOUN
gp-196	324	34	,	,	PUNCT
gp-196	324	35	with	with	ADP
gp-196	324	36	the	the	DET
gp-196	324	37	path	path	NOUN
gp-196	324	38	analysis	analysis	NOUN
gp-196	324	39	method	method	NOUN
gp-196	324	40	which	which	PRON
gp-196	324	41	thus	thus	ADV
gp-196	324	42	conducts	conduct	VERB
gp-196	324	43	a	a	DET
gp-196	324	44	broader	broad	ADJ
gp-196	324	45	test	test	NOUN
gp-196	324	46	,	,	PUNCT
gp-196	324	47	while	while	SCONJ
gp-196	324	48	in	in	ADP
gp-196	324	49	previous	previous	ADJ
gp-196	324	50	studies	study	NOUN
gp-196	324	51	using	use	VERB
gp-196	324	52	mra	mra	PROPN
gp-196	324	53	.	.	PUNCT
gp-196	325	1	the	the	DET
gp-196	325	2	effect	effect	NOUN
gp-196	325	3	of	of	ADP
gp-196	325	4	tax	tax	NOUN
gp-196	325	5	avoidance	avoidance	NOUN
gp-196	325	6	on	on	ADP
gp-196	325	7	firm	firm	ADJ
gp-196	325	8	value	value	NOUN
gp-196	325	9	mediated	mediate	VERB
gp-196	325	10	by	by	ADP
gp-196	325	11	csr	csr	X
gp-196	325	12	(	(	PUNCT
gp-196	325	13	h10	h10	PROPN
gp-196	325	14	)	)	PUNCT
gp-196	325	15	the	the	DET
gp-196	325	16	test	test	NOUN
gp-196	325	17	results	result	NOUN
gp-196	325	18	reveal	reveal	VERB
gp-196	325	19	that	that	SCONJ
gp-196	325	20	csr	csr	NOUN
gp-196	325	21	mediates	mediate	NOUN
gp-196	325	22	the	the	DET
gp-196	325	23	negative	negative	ADJ
gp-196	325	24	effect	effect	NOUN
gp-196	325	25	of	of	ADP
gp-196	325	26	tax	tax	NOUN
gp-196	325	27	avoidance	avoidance	NOUN
gp-196	325	28	on	on	ADP
gp-196	325	29	firm	firm	ADJ
gp-196	325	30	value	value	NOUN
gp-196	325	31	,	,	PUNCT
gp-196	325	32	thus	thus	ADV
gp-196	325	33	providing	provide	VERB
gp-196	325	34	support	support	NOUN
gp-196	325	35	for	for	ADP
gp-196	325	36	legitimacy	legitimacy	NOUN
gp-196	325	37	theory	theory	NOUN
gp-196	325	38	.	.	PUNCT
gp-196	326	1	tax	tax	NOUN
gp-196	326	2	avoidance	avoidance	NOUN
gp-196	326	3	is	be	AUX
gp-196	326	4	viewed	view	VERB
gp-196	326	5	by	by	ADP
gp-196	326	6	investors	investor	NOUN
gp-196	326	7	that	that	SCONJ
gp-196	326	8	the	the	DET
gp-196	326	9	company	company	NOUN
gp-196	326	10	has	have	VERB
gp-196	326	11	a	a	DET
gp-196	326	12	low	low	ADJ
gp-196	326	13	level	level	NOUN
gp-196	326	14	of	of	ADP
gp-196	326	15	transparency	transparency	NOUN
gp-196	326	16	,	,	PUNCT
gp-196	326	17	so	so	CCONJ
gp-196	326	18	it	it	PRON
gp-196	326	19	is	be	AUX
gp-196	326	20	unable	unable	ADJ
gp-196	326	21	to	to	PART
gp-196	326	22	implement	implement	VERB
gp-196	326	23	gcg	gcg	NOUN
gp-196	326	24	optimally	optimally	ADV
gp-196	326	25	,	,	PUNCT
gp-196	326	26	ultimately	ultimately	ADV
gp-196	326	27	reducing	reduce	VERB
gp-196	326	28	investor	investor	NOUN
gp-196	326	29	confidence	confidence	NOUN
gp-196	326	30	(	(	PUNCT
gp-196	326	31	qawqzeh	qawqzeh	PROPN
gp-196	326	32	,	,	PUNCT
gp-196	326	33	2023	2023	NUM
gp-196	326	34	)	)	PUNCT
gp-196	326	35	.	.	PUNCT
gp-196	327	1	according	accord	VERB
gp-196	327	2	to	to	ADP
gp-196	327	3	legitimacy	legitimacy	NOUN
gp-196	327	4	theory	theory	NOUN
gp-196	327	5	,	,	PUNCT
gp-196	327	6	this	this	DET
gp-196	327	7	view	view	NOUN
gp-196	327	8	can	can	AUX
gp-196	327	9	be	be	AUX
gp-196	327	10	eliminated	eliminate	VERB
gp-196	327	11	through	through	ADP
gp-196	327	12	the	the	DET
gp-196	327	13	realization	realization	NOUN
gp-196	327	14	of	of	ADP
gp-196	327	15	csr	csr	PROPN
gp-196	327	16	.	.	PUNCT
gp-196	328	1	the	the	DET
gp-196	328	2	emphasis	emphasis	NOUN
gp-196	328	3	is	be	AUX
gp-196	328	4	that	that	SCONJ
gp-196	328	5	companies	company	NOUN
gp-196	328	6	must	must	AUX
gp-196	328	7	pay	pay	VERB
gp-196	328	8	attention	attention	NOUN
gp-196	328	9	to	to	ADP
gp-196	328	10	social	social	ADJ
gp-196	328	11	and	and	CCONJ
gp-196	328	12	environmental	environmental	ADJ
gp-196	328	13	issues	issue	NOUN
gp-196	328	14	,	,	PUNCT
gp-196	328	15	which	which	PRON
gp-196	328	16	are	be	AUX
gp-196	328	17	based	base	VERB
gp-196	328	18	on	on	ADP
gp-196	328	19	voluntary	voluntary	ADJ
gp-196	328	20	principles	principle	NOUN
gp-196	328	21	through	through	ADP
gp-196	328	22	csr	csr	X
gp-196	328	23	(	(	PUNCT
gp-196	328	24	thanh	thanh	NOUN
gp-196	328	25	et	et	PROPN
gp-196	328	26	al	al	PROPN
gp-196	328	27	.	.	PROPN
gp-196	328	28	,	,	PUNCT
gp-196	328	29	2021	2021	NUM
gp-196	328	30	)	)	PUNCT
gp-196	328	31	.	.	PUNCT
gp-196	329	1	furthermore	furthermore	ADV
gp-196	329	2	,	,	PUNCT
gp-196	329	3	according	accord	VERB
gp-196	329	4	to	to	ADP
gp-196	329	5	signaling	signal	VERB
gp-196	329	6	theory	theory	NOUN
gp-196	329	7	,	,	PUNCT
gp-196	329	8	for	for	ADP
gp-196	329	9	companies	company	NOUN
gp-196	329	10	that	that	PRON
gp-196	329	11	are	be	AUX
gp-196	329	12	able	able	ADJ
gp-196	329	13	to	to	PART
gp-196	329	14	achieve	achieve	VERB
gp-196	329	15	this	this	PRON
gp-196	329	16	,	,	PUNCT
gp-196	329	17	the	the	DET
gp-196	329	18	achievement	achievement	NOUN
gp-196	329	19	of	of	ADP
gp-196	329	20	company	company	NOUN
gp-196	329	21	sustainability	sustainability	NOUN
gp-196	329	22	is	be	AUX
gp-196	329	23	guaranteed	guarantee	VERB
gp-196	329	24	(	(	PUNCT
gp-196	329	25	tambunan	tambunan	NOUN
gp-196	329	26	,	,	PUNCT
gp-196	329	27	2023	2023	NUM
gp-196	329	28	)	)	PUNCT
gp-196	329	29	.	.	PUNCT
gp-196	330	1	in	in	ADP
gp-196	330	2	the	the	DET
gp-196	330	3	end	end	NOUN
gp-196	330	4	,	,	PUNCT
gp-196	330	5	tax	tax	NOUN
gp-196	330	6	american	american	PROPN
gp-196	330	7	journal	journal	PROPN
gp-196	330	8	of	of	ADP
gp-196	330	9	economic	economic	ADJ
gp-196	330	10	and	and	CCONJ
gp-196	330	11	management	management	NOUN
gp-196	330	12	business	business	NOUN
gp-196	330	13	vol	vol	NOUN
gp-196	330	14	.	.	PROPN
gp-196	330	15	4	4	NUM
gp-196	330	16	no	no	NOUN
gp-196	330	17	.	.	NOUN
gp-196	330	18	3	3	NUM
gp-196	330	19	march	march	NOUN
gp-196	330	20	2025	2025	NUM
gp-196	330	21	272	272	NUM
gp-196	330	22	avoidance	avoidance	NOUN
gp-196	330	23	does	do	AUX
gp-196	330	24	not	not	PART
gp-196	330	25	cause	cause	VERB
gp-196	330	26	a	a	DET
gp-196	330	27	gap	gap	NOUN
gp-196	330	28	in	in	ADP
gp-196	330	29	investors	investor	NOUN
gp-196	330	30	'	'	PART
gp-196	330	31	views	view	NOUN
gp-196	330	32	(	(	PUNCT
gp-196	330	33	qawqzeh	qawqzeh	NOUN
gp-196	330	34	,	,	PUNCT
gp-196	330	35	2023	2023	NUM
gp-196	330	36	)	)	PUNCT
gp-196	330	37	,	,	PUNCT
gp-196	330	38	then	then	ADV
gp-196	330	39	the	the	DET
gp-196	330	40	firm	firm	ADJ
gp-196	330	41	value	value	NOUN
gp-196	330	42	is	be	AUX
gp-196	330	43	optimal	optimal	ADJ
gp-196	330	44	(	(	PUNCT
gp-196	330	45	ebimobowei	ebimobowei	ADJ
gp-196	330	46	,	,	PUNCT
gp-196	330	47	2022	2022	NUM
gp-196	330	48	)	)	PUNCT
gp-196	330	49	.	.	PUNCT
gp-196	331	1	on	on	ADP
gp-196	331	2	the	the	DET
gp-196	331	3	other	other	ADJ
gp-196	331	4	hand	hand	NOUN
gp-196	331	5	,	,	PUNCT
gp-196	331	6	it	it	PRON
gp-196	331	7	is	be	AUX
gp-196	331	8	clear	clear	ADJ
gp-196	331	9	about	about	ADP
gp-196	331	10	the	the	DET
gp-196	331	11	importance	importance	NOUN
gp-196	331	12	of	of	ADP
gp-196	331	13	csr	csr	NOUN
gp-196	331	14	implementation	implementation	NOUN
gp-196	331	15	,	,	PUNCT
gp-196	331	16	but	but	CCONJ
gp-196	331	17	there	there	PRON
gp-196	331	18	are	be	VERB
gp-196	331	19	not	not	PART
gp-196	331	20	many	many	ADJ
gp-196	331	21	previous	previous	ADJ
gp-196	331	22	studies	study	NOUN
gp-196	331	23	on	on	ADP
gp-196	331	24	the	the	DET
gp-196	331	25	effect	effect	NOUN
gp-196	331	26	of	of	ADP
gp-196	331	27	tax	tax	NOUN
gp-196	331	28	avoidance	avoidance	NOUN
gp-196	331	29	on	on	ADP
gp-196	331	30	firm	firm	ADJ
gp-196	331	31	value	value	NOUN
gp-196	331	32	through	through	ADP
gp-196	331	33	the	the	DET
gp-196	331	34	mediating	mediate	VERB
gp-196	331	35	role	role	NOUN
gp-196	331	36	of	of	ADP
gp-196	331	37	csr	csr	PROPN
gp-196	331	38	.	.	PROPN
gp-196	332	1	this	this	PRON
gp-196	332	2	means	mean	VERB
gp-196	332	3	that	that	SCONJ
gp-196	332	4	the	the	DET
gp-196	332	5	results	result	NOUN
gp-196	332	6	of	of	ADP
gp-196	332	7	this	this	DET
gp-196	332	8	study	study	NOUN
gp-196	332	9	are	be	AUX
gp-196	332	10	a	a	DET
gp-196	332	11	new	new	ADJ
gp-196	332	12	contribution	contribution	NOUN
gp-196	332	13	to	to	ADP
gp-196	332	14	the	the	DET
gp-196	332	15	scientific	scientific	ADJ
gp-196	332	16	field	field	NOUN
gp-196	332	17	,	,	PUNCT
gp-196	332	18	with	with	ADP
gp-196	332	19	a	a	DET
gp-196	332	20	path	path	NOUN
gp-196	332	21	test	test	NOUN
gp-196	332	22	approach	approach	NOUN
gp-196	332	23	.	.	PUNCT
gp-196	333	1	the	the	DET
gp-196	333	2	results	result	NOUN
gp-196	333	3	of	of	ADP
gp-196	333	4	the	the	DET
gp-196	333	5	review	review	NOUN
gp-196	333	6	of	of	ADP
gp-196	333	7	scientific	scientific	ADJ
gp-196	333	8	articles	article	NOUN
gp-196	333	9	,	,	PUNCT
gp-196	333	10	only	only	ADV
gp-196	333	11	found	find	VERB
gp-196	333	12	research	research	NOUN
gp-196	333	13	from	from	ADP
gp-196	333	14	herman	herman	PROPN
gp-196	333	15	&	&	CCONJ
gp-196	333	16	abbas	abbas	PROPN
gp-196	333	17	(	(	PUNCT
gp-196	333	18	2023	2023	NUM
gp-196	333	19	)	)	PUNCT
gp-196	333	20	in	in	ADP
gp-196	333	21	the	the	DET
gp-196	333	22	consumer	consumer	NOUN
gp-196	333	23	goods	good	NOUN
gp-196	333	24	sector	sector	NOUN
gp-196	333	25	,	,	PUNCT
gp-196	333	26	with	with	ADP
gp-196	333	27	the	the	DET
gp-196	333	28	mra	mra	NOUN
gp-196	333	29	test	test	NOUN
gp-196	333	30	tool	tool	NOUN
gp-196	333	31	.	.	PUNCT
gp-196	334	1	the	the	DET
gp-196	334	2	conclusion	conclusion	NOUN
gp-196	334	3	is	be	AUX
gp-196	334	4	in	in	ADP
gp-196	334	5	line	line	NOUN
gp-196	334	6	with	with	ADP
gp-196	334	7	the	the	DET
gp-196	334	8	results	result	NOUN
gp-196	334	9	of	of	ADP
gp-196	334	10	this	this	DET
gp-196	334	11	study	study	NOUN
gp-196	334	12	,	,	PUNCT
gp-196	334	13	namely	namely	ADV
gp-196	334	14	tax	tax	NOUN
gp-196	334	15	avoidance	avoidance	NOUN
gp-196	334	16	has	have	VERB
gp-196	334	17	an	an	DET
gp-196	334	18	impact	impact	NOUN
gp-196	334	19	on	on	ADP
gp-196	334	20	increasing	increase	VERB
gp-196	334	21	firm	firm	ADJ
gp-196	334	22	value	value	NOUN
gp-196	334	23	if	if	SCONJ
gp-196	334	24	the	the	DET
gp-196	334	25	company	company	NOUN
gp-196	334	26	implements	implement	VERB
gp-196	334	27	csr	csr	PROPN
gp-196	334	28	.	.	PROPN
gp-196	334	29	conclusion	conclusion	NOUN
gp-196	334	30	the	the	DET
gp-196	334	31	average	average	ADJ
gp-196	334	32	presence	presence	NOUN
gp-196	334	33	of	of	ADP
gp-196	334	34	an	an	DET
gp-196	334	35	independent	independent	ADJ
gp-196	334	36	board	board	NOUN
gp-196	334	37	of	of	ADP
gp-196	334	38	commissioners	commissioner	NOUN
gp-196	334	39	in	in	ADP
gp-196	334	40	companies	company	NOUN
gp-196	334	41	within	within	ADP
gp-196	334	42	the	the	DET
gp-196	334	43	technology	technology	NOUN
gp-196	334	44	sector	sector	NOUN
gp-196	334	45	is	be	AUX
gp-196	334	46	43.75	43.75	NUM
gp-196	334	47	%	%	NOUN
gp-196	334	48	,	,	PUNCT
gp-196	334	49	with	with	ADP
gp-196	334	50	an	an	DET
gp-196	334	51	audit	audit	NOUN
gp-196	334	52	committee	committee	NOUN
gp-196	334	53	consisting	consist	VERB
gp-196	334	54	of	of	ADP
gp-196	334	55	three	three	NUM
gp-196	334	56	members	member	NOUN
gp-196	334	57	,	,	PUNCT
gp-196	334	58	tax	tax	NOUN
gp-196	334	59	avoidance	avoidance	NOUN
gp-196	334	60	at	at	ADP
gp-196	334	61	47.23	47.23	NUM
gp-196	334	62	%	%	NOUN
gp-196	334	63	,	,	PUNCT
gp-196	334	64	csr	csr	NOUN
gp-196	334	65	disclosure	disclosure	NOUN
gp-196	334	66	at	at	ADP
gp-196	334	67	71.53	71.53	NUM
gp-196	334	68	%	%	NOUN
gp-196	334	69	,	,	PUNCT
gp-196	334	70	and	and	CCONJ
gp-196	334	71	a	a	DET
gp-196	334	72	firm	firm	ADJ
gp-196	334	73	value	value	NOUN
gp-196	334	74	of	of	ADP
gp-196	334	75	0.92	0.92	NUM
gp-196	334	76	%	%	NOUN
gp-196	334	77	.	.	PUNCT
gp-196	335	1	in	in	ADP
gp-196	335	2	relation	relation	NOUN
gp-196	335	3	to	to	ADP
gp-196	335	4	the	the	DET
gp-196	335	5	implementation	implementation	NOUN
gp-196	335	6	of	of	ADP
gp-196	335	7	good	good	ADJ
gp-196	335	8	corporate	corporate	ADJ
gp-196	335	9	governance	governance	NOUN
gp-196	335	10	(	(	PUNCT
gp-196	335	11	gcg	gcg	PROPN
gp-196	335	12	)	)	PUNCT
gp-196	335	13	,	,	PUNCT
gp-196	335	14	which	which	PRON
gp-196	335	15	is	be	AUX
gp-196	335	16	reflected	reflect	VERB
gp-196	335	17	through	through	ADP
gp-196	335	18	the	the	DET
gp-196	335	19	presence	presence	NOUN
gp-196	335	20	of	of	ADP
gp-196	335	21	an	an	DET
gp-196	335	22	independent	independent	ADJ
gp-196	335	23	board	board	NOUN
gp-196	335	24	of	of	ADP
gp-196	335	25	commissioners	commissioner	NOUN
gp-196	335	26	and	and	CCONJ
gp-196	335	27	the	the	DET
gp-196	335	28	audit	audit	NOUN
gp-196	335	29	committee	committee	NOUN
gp-196	335	30	,	,	PUNCT
gp-196	335	31	these	these	DET
gp-196	335	32	elements	element	NOUN
gp-196	335	33	have	have	VERB
gp-196	335	34	a	a	DET
gp-196	335	35	significant	significant	ADJ
gp-196	335	36	positive	positive	ADJ
gp-196	335	37	impact	impact	NOUN
gp-196	335	38	on	on	ADP
gp-196	335	39	csr	csr	PROPN
gp-196	335	40	.	.	PROPN
gp-196	335	41	however	however	ADV
gp-196	335	42	,	,	PUNCT
gp-196	335	43	a	a	DET
gp-196	335	44	gap	gap	NOUN
gp-196	335	45	in	in	ADP
gp-196	335	46	the	the	DET
gp-196	335	47	research	research	NOUN
gp-196	335	48	is	be	AUX
gp-196	335	49	evident	evident	ADJ
gp-196	335	50	,	,	PUNCT
gp-196	335	51	as	as	SCONJ
gp-196	335	52	the	the	DET
gp-196	335	53	audit	audit	NOUN
gp-196	335	54	committee	committee	NOUN
gp-196	335	55	does	do	AUX
gp-196	335	56	not	not	PART
gp-196	335	57	show	show	VERB
gp-196	335	58	a	a	DET
gp-196	335	59	direct	direct	ADJ
gp-196	335	60	effect	effect	NOUN
gp-196	335	61	on	on	ADP
gp-196	335	62	firm	firm	ADJ
gp-196	335	63	value	value	NOUN
gp-196	335	64	,	,	PUNCT
gp-196	335	65	and	and	CCONJ
gp-196	335	66	tax	tax	NOUN
gp-196	335	67	avoidance	avoidance	NOUN
gp-196	335	68	negatively	negatively	ADV
gp-196	335	69	affects	affect	VERB
gp-196	335	70	firm	firm	ADJ
gp-196	335	71	value	value	NOUN
gp-196	335	72	.	.	PUNCT
gp-196	336	1	in	in	ADP
gp-196	336	2	contrast	contrast	NOUN
gp-196	336	3	,	,	PUNCT
gp-196	336	4	the	the	DET
gp-196	336	5	independent	independent	ADJ
gp-196	336	6	board	board	NOUN
gp-196	336	7	of	of	ADP
gp-196	336	8	commissioners	commissioner	NOUN
gp-196	336	9	and	and	CCONJ
gp-196	336	10	csr	csr	NOUN
gp-196	336	11	have	have	VERB
gp-196	336	12	a	a	DET
gp-196	336	13	proven	prove	VERB
gp-196	336	14	positive	positive	ADJ
gp-196	336	15	effect	effect	NOUN
gp-196	336	16	on	on	ADP
gp-196	336	17	firm	firm	ADJ
gp-196	336	18	value	value	NOUN
gp-196	336	19	in	in	ADP
gp-196	336	20	real	real	ADJ
gp-196	336	21	terms	term	NOUN
gp-196	336	22	.	.	PUNCT
gp-196	337	1	additionally	additionally	ADV
gp-196	337	2	,	,	PUNCT
gp-196	337	3	csr	csr	NOUN
gp-196	337	4	plays	play	VERB
gp-196	337	5	a	a	DET
gp-196	337	6	crucial	crucial	ADJ
gp-196	337	7	mediating	mediate	VERB
gp-196	337	8	role	role	NOUN
gp-196	337	9	in	in	ADP
gp-196	337	10	bridging	bridge	VERB
gp-196	337	11	the	the	DET
gp-196	337	12	impact	impact	NOUN
gp-196	337	13	of	of	ADP
gp-196	337	14	the	the	DET
gp-196	337	15	independent	independent	ADJ
gp-196	337	16	board	board	NOUN
gp-196	337	17	of	of	ADP
gp-196	337	18	commissioners	commissioner	NOUN
gp-196	337	19	,	,	PUNCT
gp-196	337	20	audit	audit	NOUN
gp-196	337	21	committee	committee	NOUN
gp-196	337	22	,	,	PUNCT
gp-196	337	23	and	and	CCONJ
gp-196	337	24	tax	tax	NOUN
gp-196	337	25	avoidance	avoidance	NOUN
gp-196	337	26	behavior	behavior	NOUN
gp-196	337	27	on	on	ADP
gp-196	337	28	firm	firm	ADJ
gp-196	337	29	value	value	NOUN
gp-196	337	30	in	in	ADP
gp-196	337	31	the	the	DET
gp-196	337	32	technology	technology	NOUN
gp-196	337	33	sector	sector	NOUN
gp-196	337	34	.	.	PUNCT
gp-196	338	1	for	for	ADP
gp-196	338	2	business	business	NOUN
gp-196	338	3	practitioners	practitioner	NOUN
gp-196	338	4	,	,	PUNCT
gp-196	338	5	these	these	DET
gp-196	338	6	findings	finding	NOUN
gp-196	338	7	emphasize	emphasize	VERB
gp-196	338	8	the	the	DET
gp-196	338	9	importance	importance	NOUN
gp-196	338	10	of	of	ADP
gp-196	338	11	strengthening	strengthen	VERB
gp-196	338	12	gcg	gcg	NOUN
gp-196	338	13	practices	practice	NOUN
gp-196	338	14	,	,	PUNCT
gp-196	338	15	particularly	particularly	ADV
gp-196	338	16	focusing	focus	VERB
gp-196	338	17	on	on	ADP
gp-196	338	18	enhancing	enhance	VERB
gp-196	338	19	csr	csr	NOUN
gp-196	338	20	engagement	engagement	NOUN
gp-196	338	21	to	to	PART
gp-196	338	22	improve	improve	VERB
gp-196	338	23	firm	firm	ADJ
gp-196	338	24	value	value	NOUN
gp-196	338	25	.	.	PUNCT
gp-196	339	1	further	further	ADJ
gp-196	339	2	research	research	NOUN
gp-196	339	3	could	could	AUX
gp-196	339	4	explore	explore	VERB
gp-196	339	5	the	the	DET
gp-196	339	6	reasons	reason	NOUN
gp-196	339	7	behind	behind	ADP
gp-196	339	8	the	the	DET
gp-196	339	9	lack	lack	NOUN
gp-196	339	10	of	of	ADP
gp-196	339	11	direct	direct	ADJ
gp-196	339	12	effect	effect	NOUN
gp-196	339	13	from	from	ADP
gp-196	339	14	the	the	DET
gp-196	339	15	audit	audit	NOUN
gp-196	339	16	committee	committee	NOUN
gp-196	339	17	on	on	ADP
gp-196	339	18	firm	firm	ADJ
gp-196	339	19	value	value	NOUN
gp-196	339	20	and	and	CCONJ
gp-196	339	21	examine	examine	VERB
gp-196	339	22	how	how	SCONJ
gp-196	339	23	different	different	ADJ
gp-196	339	24	sectors	sector	NOUN
gp-196	339	25	may	may	AUX
gp-196	339	26	experience	experience	VERB
gp-196	339	27	varying	vary	VERB
gp-196	339	28	impacts	impact	NOUN
gp-196	339	29	from	from	ADP
gp-196	339	30	tax	tax	NOUN
gp-196	339	31	avoidance	avoidance	NOUN
gp-196	339	32	.	.	PUNCT
gp-196	340	1	additionally	additionally	ADV
gp-196	340	2	,	,	PUNCT
gp-196	340	3	future	future	ADJ
gp-196	340	4	studies	study	NOUN
gp-196	340	5	could	could	AUX
gp-196	340	6	investigate	investigate	VERB
gp-196	340	7	how	how	SCONJ
gp-196	340	8	a	a	DET
gp-196	340	9	more	more	ADV
gp-196	340	10	diversified	diversified	ADJ
gp-196	340	11	audit	audit	NOUN
gp-196	340	12	committee	committee	NOUN
gp-196	340	13	or	or	CCONJ
gp-196	340	14	a	a	DET
gp-196	340	15	broader	broad	ADJ
gp-196	340	16	range	range	NOUN
gp-196	340	17	of	of	ADP
gp-196	340	18	csr	csr	NOUN
gp-196	340	19	initiatives	initiative	NOUN
gp-196	340	20	might	might	AUX
gp-196	340	21	influence	influence	VERB
gp-196	340	22	firm	firm	ADJ
gp-196	340	23	performance	performance	NOUN
gp-196	340	24	across	across	ADP
gp-196	340	25	different	different	ADJ
gp-196	340	26	industries	industry	NOUN
gp-196	340	27	.	.	PUNCT
gp-196	341	1	bibliography	bibliography	NOUN
gp-196	341	2	adegbie	adegbie	PROPN
gp-196	341	3	,	,	PUNCT
gp-196	341	4	f.f	f.f	PROPN
gp-196	341	5	.	.	PROPN
gp-196	341	6	,	,	PUNCT
gp-196	341	7	akintoye	akintoye	PROPN
gp-196	341	8	,	,	PUNCT
gp-196	341	9	i.r	i.r	PROPN
gp-196	341	10	.	.	PROPN
gp-196	341	11	&	&	CCONJ
gp-196	341	12	isiaka	isiaka	PROPN
gp-196	341	13	,	,	PUNCT
gp-196	341	14	b.	b.	PROPN
gp-196	341	15	(	(	PUNCT
gp-196	341	16	2019	2019	NUM
gp-196	341	17	)	)	PUNCT
gp-196	341	18	.	.	PUNCT
gp-196	342	1	evaluation	evaluation	NOUN
gp-196	342	2	of	of	ADP
gp-196	342	3	integrated	integrated	ADJ
gp-196	342	4	reporting	reporting	NOUN
gp-196	342	5	and	and	CCONJ
gp-196	342	6	the	the	DET
gp-196	342	7	value	value	NOUN
gp-196	342	8	of	of	ADP
gp-196	342	9	listed	list	VERB
gp-196	342	10	manufacturing	manufacturing	NOUN
gp-196	342	11	firms	firm	NOUN
gp-196	342	12	in	in	ADP
gp-196	342	13	nigeria	nigeria	PROPN
gp-196	342	14	,	,	PUNCT
gp-196	342	15	european	european	PROPN
gp-196	342	16	journal	journal	PROPN
gp-196	342	17	of	of	ADP
gp-196	342	18	accounting	accounting	NOUN
gp-196	342	19	,	,	PUNCT
gp-196	342	20	auditing	auditing	NOUN
gp-196	342	21	&	&	CCONJ
gp-196	342	22	finance	finance	PROPN
gp-196	342	23	research	research	NOUN
gp-196	342	24	.	.	PUNCT
gp-196	343	1	vol	vol	NOUN
gp-196	343	2	.	.	PUNCT
gp-196	344	1	7	7	X
gp-196	344	2	.	.	X
gp-196	344	3	no	no	INTJ
gp-196	344	4	.	.	NOUN
gp-196	345	1	7	7	X
gp-196	345	2	.	.	X
gp-196	346	1	pp	pp	ADJ
gp-196	346	2	:	:	PUNCT
gp-196	346	3	31	31	NUM
gp-196	346	4	-	-	SYM
gp-196	346	5	59	59	NUM
gp-196	346	6	.	.	PUNCT
gp-196	347	1	https://www.eajournals.org/wpcontent/uploads/evaluation-of-integrated-reporting-and-the-value-of-listedmanufacturing-firms-in-nigeria.pdf	https://www.eajournals.org/wpcontent/uploads/evaluation-of-integrated-reporting-and-the-value-of-listedmanufacturing-firms-in-nigeria.pdf	PROPN
gp-196	347	2	.	.	PUNCT
gp-196	348	1	akerlof	akerlof	PROPN
gp-196	348	2	,	,	PUNCT
gp-196	348	3	george	george	PROPN
gp-196	348	4	a.	a.	PROPN
gp-196	348	5	(	(	PUNCT
gp-196	348	6	1970	1970	NUM
gp-196	348	7	)	)	PUNCT
gp-196	348	8	.	.	PUNCT
gp-196	349	1	the	the	DET
gp-196	349	2	market	market	NOUN
gp-196	349	3	for	for	ADP
gp-196	349	4	'	'	PUNCT
gp-196	349	5	lemons	lemon	NOUN
gp-196	349	6	'	'	PART
gp-196	349	7	:	:	PUNCT
gp-196	349	8	quality	quality	NOUN
gp-196	349	9	uncertainty	uncertainty	NOUN
gp-196	349	10	and	and	CCONJ
gp-196	349	11	the	the	DET
gp-196	349	12	market	market	NOUN
gp-196	349	13	mechanism	mechanism	NOUN
gp-196	349	14	.	.	PUNCT
gp-196	350	1	quarterly	quarterly	ADJ
gp-196	350	2	journal	journal	NOUN
gp-196	350	3	of	of	ADP
gp-196	350	4	economics	economic	NOUN
gp-196	350	5	(	(	PUNCT
gp-196	350	6	the	the	DET
gp-196	350	7	mit	mit	PROPN
gp-196	350	8	press	press	NOUN
gp-196	350	9	)	)	PUNCT
gp-196	350	10	.	.	PUNCT
gp-196	351	1	vol	vol	NOUN
gp-196	351	2	.	.	PUNCT
gp-196	352	1	84	84	NUM
gp-196	352	2	.	.	PUNCT
gp-196	353	1	no	no	INTJ
gp-196	353	2	.	.	NOUN
gp-196	354	1	3	3	X
gp-196	354	2	.	.	X
gp-196	355	1	pp	pp	ADJ
gp-196	355	2	:	:	PUNCT
gp-196	355	3	488	488	NUM
gp-196	355	4	-	-	SYM
gp-196	355	5	500	500	NUM
gp-196	355	6	.	.	PUNCT
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gp-196	356	2	.	.	PUNCT
gp-196	357	1	ardillah	ardillah	PROPN
gp-196	357	2	,	,	PUNCT
gp-196	357	3	k.	k.	PROPN
gp-196	357	4	;	;	PUNCT
gp-196	357	5	breliastiti	breliastiti	PROPN
gp-196	357	6	,	,	PUNCT
gp-196	357	7	r.	r.	PROPN
gp-196	357	8	;	;	PUNCT
gp-196	357	9	setiawan	setiawan	PROPN
gp-196	357	10	,	,	PUNCT
gp-196	357	11	t.	t.	PROPN
gp-196	357	12	&	&	CCONJ
gp-196	357	13	machda	machda	PROPN
gp-196	357	14	,	,	PUNCT
gp-196	357	15	n.m	n.m	PROPN
gp-196	357	16	.	.	PROPN
gp-196	357	17	(	(	PUNCT
gp-196	357	18	2022	2022	NUM
gp-196	357	19	)	)	PUNCT
gp-196	357	20	.	.	PUNCT
gp-196	358	1	the	the	DET
gp-196	358	2	role	role	NOUN
gp-196	358	3	of	of	ADP
gp-196	358	4	ownership	ownership	NOUN
gp-196	358	5	structure	structure	NOUN
gp-196	358	6	in	in	ADP
gp-196	358	7	moderating	moderate	VERB
gp-196	358	8	the	the	DET
gp-196	358	9	relationship	relationship	NOUN
gp-196	358	10	between	between	ADP
gp-196	358	11	tax	tax	NOUN
gp-196	358	12	avoidance	avoidance	NOUN
gp-196	358	13	,	,	PUNCT
gp-196	358	14	corporate	corporate	ADJ
gp-196	358	15	social	social	ADJ
gp-196	358	16	dian	dian	ADJ
gp-196	358	17	soeka	soeka	PROPN
gp-196	358	18	tiarsa	tiarsa	PROPN
gp-196	358	19	,	,	PUNCT
gp-196	358	20	sunardi	sunardi	PROPN
gp-196	358	21	,	,	PUNCT
gp-196	358	22	edi	edi	PROPN
gp-196	358	23	subiyanto	subiyanto	NOUN
gp-196	358	24	273	273	NUM
gp-196	358	25	responsibility	responsibility	NOUN
gp-196	358	26	disclosure	disclosure	NOUN
gp-196	358	27	,	,	PUNCT
gp-196	358	28	and	and	CCONJ
gp-196	358	29	firm	firm	ADJ
gp-196	358	30	value	value	NOUN
gp-196	358	31	.	.	PUNCT
gp-196	359	1	accounting	accounting	NOUN
gp-196	359	2	analysis	analysis	NOUN
gp-196	359	3	journal	journal	NOUN
gp-196	359	4	.	.	PUNCT
gp-196	360	1	11(1	11(1	NUM
gp-196	360	2	)	)	PUNCT
gp-196	360	3	,	,	PUNCT
gp-196	360	4	21	21	NUM
gp-196	360	5	-	-	SYM
gp-196	360	6	30	30	NUM
gp-196	360	7	.	.	PUNCT
gp-196	361	1	doi	doi	NOUN
gp-196	361	2	:	:	PUNCT
gp-196	361	3	https://doi.org/10.15294/aaj.v11i1.58613	https://doi.org/10.15294/aaj.v11i1.58613	PROPN
gp-196	361	4	.	.	PROPN
gp-196	361	5	arora	arora	PROPN
gp-196	361	6	,	,	PUNCT
gp-196	361	7	t.	t.	PROPN
gp-196	361	8	s.	s.	PROPN
gp-196	361	9	,	,	PUNCT
gp-196	361	10	&	&	CCONJ
gp-196	361	11	gill	gill	PROPN
gp-196	361	12	,	,	PUNCT
gp-196	361	13	s.	s.	PROPN
gp-196	361	14	(	(	PUNCT
gp-196	361	15	2022	2022	NUM
gp-196	361	16	)	)	PUNCT
gp-196	361	17	.	.	PUNCT
gp-196	362	1	impact	impact	NOUN
gp-196	362	2	of	of	ADP
gp-196	362	3	corporate	corporate	ADJ
gp-196	362	4	tax	tax	NOUN
gp-196	362	5	aggressiveness	aggressiveness	NOUN
gp-196	362	6	on	on	ADP
gp-196	362	7	firm	firm	ADJ
gp-196	362	8	value	value	NOUN
gp-196	362	9	:	:	PUNCT
gp-196	362	10	evidence	evidence	NOUN
gp-196	362	11	from	from	ADP
gp-196	362	12	india	india	PROPN
gp-196	362	13	.	.	PUNCT
gp-196	363	1	managerial	managerial	ADJ
gp-196	363	2	finance	finance	NOUN
gp-196	363	3	,	,	PUNCT
gp-196	363	4	48(2	48(2	NUM
gp-196	363	5	)	)	PUNCT
gp-196	363	6	,	,	PUNCT
gp-196	363	7	313	313	NUM
gp-196	363	8	-	-	SYM
gp-196	363	9	333	333	NUM
gp-196	363	10	.	.	PUNCT
gp-196	364	1	https://doi.org/10.1108/mf-01-20210033	https://doi.org/10.1108/mf-01-20210033	X
gp-196	364	2	.	.	PROPN
gp-196	364	3	astutik	astutik	PROPN
gp-196	364	4	,	,	PUNCT
gp-196	364	5	d.	d.	PROPN
gp-196	364	6	;	;	PUNCT
gp-196	364	7	aditya	aditya	PROPN
gp-196	364	8	,	,	PUNCT
gp-196	364	9	g.	g.	PROPN
gp-196	364	10	;	;	PUNCT
gp-196	364	11	sudarman	sudarman	NOUN
gp-196	364	12	;	;	PUNCT
gp-196	364	13	mindrawti	mindrawti	NOUN
gp-196	364	14	,	,	PUNCT
gp-196	364	15	d.n	d.n	PROPN
gp-196	364	16	.	.	PROPN
gp-196	364	17	&	&	CCONJ
gp-196	364	18	krinawati	krinawati	PROPN
gp-196	364	19	,	,	PUNCT
gp-196	364	20	h.	h.	PROPN
gp-196	364	21	(	(	PUNCT
gp-196	364	22	2024	2024	NUM
gp-196	364	23	)	)	PUNCT
gp-196	364	24	.	.	PUNCT
gp-196	365	1	agency	agency	NOUN
gp-196	365	2	theory	theory	NOUN
gp-196	365	3	in	in	ADP
gp-196	365	4	measuring	measure	VERB
gp-196	365	5	company	company	NOUN
gp-196	365	6	performance	performance	NOUN
gp-196	365	7	from	from	ADP
gp-196	365	8	the	the	DET
gp-196	365	9	perspective	perspective	NOUN
gp-196	365	10	of	of	ADP
gp-196	365	11	sharia	sharia	PROPN
gp-196	365	12	issuers	issuer	NOUN
gp-196	365	13	.	.	PUNCT
gp-196	366	1	international	international	ADJ
gp-196	366	2	journal	journal	NOUN
gp-196	366	3	of	of	ADP
gp-196	366	4	entrepreneurship	entrepreneurship	NOUN
gp-196	366	5	and	and	CCONJ
gp-196	366	6	management	management	NOUN
gp-196	366	7	.	.	PUNCT
gp-196	367	1	vol	vol	NOUN
gp-196	367	2	.	.	PROPN
gp-196	368	1	1	1	NUM
gp-196	368	2	,	,	PUNCT
gp-196	368	3	no	no	INTJ
gp-196	368	4	.	.	NOUN
gp-196	369	1	3	3	X
gp-196	369	2	.	.	X
gp-196	370	1	pp	pp	NUM
gp-196	370	2	:	:	PUNCT
gp-196	370	3	280	280	NUM
gp-196	370	4	-	-	SYM
gp-196	370	5	291	291	NUM
gp-196	370	6	.	.	PUNCT
gp-196	370	7	doi	doi	NOUN
gp-196	370	8	:	:	PUNCT
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gp-196	370	10	.	.	PUNCT
gp-196	371	1	butt	butt	PROPN
gp-196	371	2	,	,	PUNCT
gp-196	371	3	a.a	a.a	PROPN
gp-196	371	4	.	.	PROPN
gp-196	371	5	,	,	PUNCT
gp-196	371	6	shahzad	shahzad	PROPN
gp-196	371	7	,	,	PUNCT
gp-196	371	8	a.	a.	PROPN
gp-196	371	9	,	,	PUNCT
gp-196	371	10	&	&	CCONJ
gp-196	371	11	ahmad	ahmad	PROPN
gp-196	371	12	,	,	PUNCT
gp-196	371	13	j.	j.	PROPN
gp-196	371	14	(	(	PUNCT
gp-196	371	15	2020	2020	NUM
gp-196	371	16	)	)	PUNCT
gp-196	371	17	.	.	PUNCT
gp-196	372	1	impact	impact	NOUN
gp-196	372	2	of	of	ADP
gp-196	372	3	csr	csr	X
gp-196	372	4	on	on	ADP
gp-196	372	5	firm	firm	ADJ
gp-196	372	6	value	value	NOUN
gp-196	372	7	:	:	PUNCT
gp-196	372	8	the	the	DET
gp-196	372	9	moderating	moderate	VERB
gp-196	372	10	role	role	NOUN
gp-196	372	11	of	of	ADP
gp-196	372	12	corporate	corporate	ADJ
gp-196	372	13	governance	governance	NOUN
gp-196	372	14	.	.	PUNCT
gp-196	373	1	indonesian	indonesian	ADJ
gp-196	373	2	journal	journal	PROPN
gp-196	373	3	of	of	ADP
gp-196	373	4	sustainability	sustainability	NOUN
gp-196	373	5	accounting	accounting	NOUN
gp-196	373	6	and	and	CCONJ
gp-196	373	7	management	management	NOUN
gp-196	373	8	.	.	PUNCT
gp-196	374	1	vol	vol	NOUN
gp-196	374	2	.	.	PROPN
gp-196	375	1	4	4	NUM
gp-196	375	2	,	,	PUNCT
gp-196	375	3	no	no	INTJ
gp-196	375	4	.	.	NOUN
gp-196	375	5	2	2	X
gp-196	375	6	.	.	X
gp-196	376	1	pp	pp	NUM
gp-196	376	2	:	:	PUNCT
gp-196	376	3	145	145	NUM
gp-196	376	4	-	-	SYM
gp-196	376	5	163	163	NUM
gp-196	376	6	.	.	PUNCT
gp-196	377	1	https://	https://	PROPN
gp-196	377	2	doi.org/10.28992/ijsam.v4i2.257	doi.org/10.28992/ijsam.v4i2.257	PROPN
gp-196	377	3	.	.	PUNCT
gp-196	378	1	duhoon	duhoon	PROPN
gp-196	378	2	,	,	PUNCT
gp-196	378	3	a.	a.	PROPN
gp-196	378	4	,	,	PUNCT
gp-196	378	5	&	&	CCONJ
gp-196	378	6	singh	singh	PROPN
gp-196	378	7	,	,	PUNCT
gp-196	378	8	m.	m.	NOUN
gp-196	378	9	(	(	PUNCT
gp-196	378	10	2023	2023	NUM
gp-196	378	11	)	)	PUNCT
gp-196	378	12	.	.	PUNCT
gp-196	379	1	corporate	corporate	ADJ
gp-196	379	2	tax	tax	NOUN
gp-196	379	3	avoidance	avoidance	NOUN
gp-196	379	4	:	:	PUNCT
gp-196	379	5	a	a	DET
gp-196	379	6	systematic	systematic	ADJ
gp-196	379	7	literature	literature	NOUN
gp-196	379	8	review	review	NOUN
gp-196	379	9	.	.	PUNCT
gp-196	380	1	vol	vol	NOUN
gp-196	380	2	.	.	PROPN
gp-196	381	1	21	21	NUM
gp-196	381	2	.	.	PUNCT
gp-196	382	1	no	no	INTJ
gp-196	382	2	.	.	NOUN
gp-196	383	1	2	2	X
gp-196	383	2	.	.	X
gp-196	384	1	pp	pp	NUM
gp-196	384	2	:	:	PUNCT
gp-196	384	3	197	197	NUM
gp-196	384	4	-	-	SYM
gp-196	384	5	217	217	NUM
gp-196	384	6	.	.	PUNCT
gp-196	384	7	doi	doi	PROPN
gp-196	384	8	https://doi.org/10.1108/lbsjmr-12-2022-0082	https://doi.org/10.1108/lbsjmr-12-2022-0082	PROPN
gp-196	384	9	.	.	PUNCT
gp-196	385	1	ebimobowei	ebimobowei	PROPN
gp-196	385	2	,	,	PUNCT
gp-196	385	3	a.	a.	NOUN
gp-196	385	4	(	(	PUNCT
gp-196	385	5	2022	2022	NUM
gp-196	385	6	)	)	PUNCT
gp-196	385	7	.	.	PUNCT
gp-196	386	1	corporate	corporate	ADJ
gp-196	386	2	governance	governance	NOUN
gp-196	386	3	characteristics	characteristic	NOUN
gp-196	386	4	and	and	CCONJ
gp-196	386	5	firm	firm	ADJ
gp-196	386	6	value	value	NOUN
gp-196	386	7	of	of	ADP
gp-196	386	8	deposit	deposit	NOUN
gp-196	386	9	money	money	NOUN
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gp-196	386	11	in	in	ADP
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gp-196	386	13	.	.	PUNCT
gp-196	387	1	british	british	PROPN
gp-196	387	2	journal	journal	PROPN
gp-196	387	3	of	of	ADP
gp-196	387	4	management	management	NOUN
gp-196	387	5	and	and	CCONJ
gp-196	387	6	marketing	marketing	NOUN
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gp-196	387	8	.	.	PUNCT
gp-196	388	1	vol	vol	NOUN
gp-196	388	2	.	.	PROPN
gp-196	389	1	5	5	NUM
gp-196	389	2	.	.	X
gp-196	389	3	no	no	INTJ
gp-196	389	4	.	.	NOUN
gp-196	390	1	2	2	X
gp-196	390	2	.	.	X
gp-196	391	1	pp	pp	ADV
gp-196	391	2	:	:	PUNCT
gp-196	391	3	109	109	NUM
gp-196	391	4	-	-	SYM
gp-196	391	5	129	129	NUM
gp-196	391	6	.	.	PUNCT
gp-196	392	1	doi	doi	NOUN
gp-196	392	2	:	:	PUNCT
gp-196	392	3	https://doi.org/10.52589/bjmms-rbdlyevj	https://doi.org/10.52589/bjmms-rbdlyevj	PROPN
gp-196	392	4	.	.	PUNCT
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gp-196	393	2	,	,	PUNCT
gp-196	393	3	e.	e.	PROPN
gp-196	393	4	(	(	PUNCT
gp-196	393	5	2023	2023	NUM
gp-196	393	6	)	)	PUNCT
gp-196	393	7	.	.	PUNCT
gp-196	394	1	the	the	DET
gp-196	394	2	effect	effect	NOUN
gp-196	394	3	of	of	ADP
gp-196	394	4	ownership	ownership	NOUN
gp-196	394	5	managerials	managerial	NOUN
gp-196	394	6	,	,	PUNCT
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gp-196	394	8	commissioners	commissioner	NOUN
gp-196	394	9	and	and	CCONJ
gp-196	394	10	audit	audit	NOUN
gp-196	394	11	committees	committee	NOUN
gp-196	394	12	on	on	ADP
gp-196	394	13	company	company	NOUN
gp-196	394	14	value	value	NOUN
gp-196	394	15	(	(	PUNCT
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gp-196	394	17	companies	company	NOUN
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gp-196	394	19	on	on	ADP
gp-196	394	20	the	the	DET
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gp-196	394	22	.	.	PUNCT
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gp-196	394	24	:	:	PUNCT
gp-196	394	25	social	social	PROPN
gp-196	394	26	sciences	sciences	PROPN
gp-196	394	27	&	&	CCONJ
gp-196	394	28	humanities	humanity	NOUN
gp-196	394	29	.	.	PUNCT
gp-196	395	1	vol	vol	NOUN
gp-196	395	2	.	.	PROPN
gp-196	396	1	2	2	NUM
gp-196	396	2	.	.	X
gp-196	396	3	no	no	INTJ
gp-196	396	4	.	.	NOUN
gp-196	397	1	1	1	X
gp-196	397	2	.	.	PUNCT
gp-196	398	1	pp	pp	ADJ
gp-196	398	2	:	:	PUNCT
gp-196	398	3	298	298	NUM
gp-196	398	4	-	-	SYM
gp-196	398	5	311	311	NUM
gp-196	398	6	.	.	PUNCT
gp-196	399	1	doi	doi	NOUN
gp-196	399	2	:	:	PUNCT
gp-196	399	3	10.51773	10.51773	NUM
gp-196	399	4	/	/	SYM
gp-196	399	5	sssh.v2i1.166	sssh.v2i1.166	PROPN
gp-196	399	6	.	.	PUNCT
gp-196	399	7	fabeil	fabeil	PROPN
gp-196	399	8	,	,	PUNCT
gp-196	399	9	n.f	n.f	PROPN
gp-196	399	10	.	.	PROPN
gp-196	399	11	,	,	PUNCT
gp-196	399	12	pazim	pazim	NOUN
gp-196	399	13	,	,	PUNCT
gp-196	399	14	k.h	k.h	PROPN
gp-196	399	15	.	.	PROPN
gp-196	399	16	&	&	CCONJ
gp-196	399	17	langgat	langgat	PROPN
gp-196	399	18	,	,	PUNCT
gp-196	399	19	j.	j.	PROPN
gp-196	399	20	(	(	PUNCT
gp-196	399	21	2020	2020	NUM
gp-196	399	22	)	)	PUNCT
gp-196	399	23	.	.	PUNCT
gp-196	400	1	the	the	DET
gp-196	400	2	impact	impact	NOUN
gp-196	400	3	of	of	ADP
gp-196	400	4	covid-19	covid-19	PROPN
gp-196	400	5	pandemic	pandemic	ADJ
gp-196	400	6	crisis	crisis	NOUN
gp-196	400	7	on	on	ADP
gp-196	400	8	microenterprises	microenterprise	NOUN
gp-196	400	9	:	:	PUNCT
gp-196	400	10	entrepreneurs	entrepreneurs	PROPN
gp-196	400	11	'	'	PART
gp-196	400	12	perspective	perspective	NOUN
gp-196	400	13	on	on	ADP
gp-196	400	14	business	business	NOUN
gp-196	400	15	continuity	continuity	NOUN
gp-196	400	16	and	and	CCONJ
gp-196	400	17	recovery	recovery	NOUN
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gp-196	400	19	.	.	PUNCT
gp-196	401	1	journal	journal	PROPN
gp-196	401	2	of	of	ADP
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gp-196	401	4	and	and	CCONJ
gp-196	401	5	business	business	NOUN
gp-196	401	6	.	.	PUNCT
gp-196	402	1	vol	vol	NOUN
gp-196	402	2	.	.	PUNCT
gp-196	403	1	3	3	X
gp-196	403	2	.	.	X
gp-196	403	3	no	no	INTJ
gp-196	403	4	.	.	NOUN
gp-196	404	1	2	2	X
gp-196	404	2	.	.	X
gp-196	405	1	pp	pp	NUM
gp-196	405	2	:	:	PUNCT
gp-196	405	3	837	837	NUM
gp-196	405	4	-	-	SYM
gp-196	405	5	844	844	NUM
gp-196	405	6	.	.	PUNCT
gp-196	406	1	https://doi.org/10.31014/	https://doi.org/10.31014/	NOUN
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gp-196	406	3	.	.	PUNCT
gp-196	407	1	fitriya	fitriya	PROPN
gp-196	407	2	.	.	PUNCT
gp-196	408	1	(	(	PUNCT
gp-196	408	2	2023	2023	NUM
gp-196	408	3	)	)	PUNCT
gp-196	408	4	.	.	PUNCT
gp-196	409	1	tax	tax	NOUN
gp-196	409	2	avoidance	avoidance	NOUN
gp-196	409	3	:	:	PUNCT
gp-196	409	4	violation	violation	NOUN
gp-196	409	5	practices	practice	NOUN
gp-196	409	6	and	and	CCONJ
gp-196	409	7	impacts	impact	NOUN
gp-196	409	8	for	for	ADP
gp-196	409	9	companies	company	NOUN
gp-196	409	10	.	.	PUNCT
gp-196	410	1	https://klikpajak.id/blog/tax-avoidance/	https://klikpajak.id/blog/tax-avoidance/	PROPN
gp-196	410	2	fitri	fitri	PROPN
gp-196	410	3	,	,	PUNCT
gp-196	410	4	l.l	l.l	PROPN
gp-196	410	5	.	.	PROPN
gp-196	410	6	&	&	CCONJ
gp-196	410	7	surjandari	surjandari	PROPN
gp-196	410	8	,	,	PUNCT
gp-196	410	9	a.s	a.s	PROPN
gp-196	410	10	.	.	PROPN
gp-196	410	11	(	(	PUNCT
gp-196	410	12	2022	2022	NUM
gp-196	410	13	)	)	PUNCT
gp-196	410	14	.	.	PUNCT
gp-196	411	1	the	the	DET
gp-196	411	2	influence	influence	NOUN
gp-196	411	3	of	of	ADP
gp-196	411	4	good	good	ADJ
gp-196	411	5	corporate	corporate	ADJ
gp-196	411	6	governance	governance	NOUN
gp-196	411	7	,	,	PUNCT
gp-196	411	8	corporate	corporate	ADJ
gp-196	411	9	social	social	ADJ
gp-196	411	10	responsibility	responsibility	NOUN
gp-196	411	11	,	,	PUNCT
gp-196	411	12	and	and	CCONJ
gp-196	411	13	diversity	diversity	NOUN
gp-196	411	14	on	on	ADP
gp-196	411	15	board	board	NOUN
gp-196	411	16	of	of	ADP
gp-196	411	17	directors	director	NOUN
gp-196	411	18	on	on	ADP
gp-196	411	19	firm	firm	ADJ
gp-196	411	20	value	value	NOUN
gp-196	411	21	(	(	PUNCT
gp-196	411	22	empirical	empirical	ADJ
gp-196	411	23	study	study	NOUN
gp-196	411	24	on	on	ADP
gp-196	411	25	property	property	NOUN
gp-196	411	26	and	and	CCONJ
gp-196	411	27	real	real	ADJ
gp-196	411	28	estate	estate	NOUN
gp-196	411	29	companies	company	NOUN
gp-196	411	30	listed	list	VERB
gp-196	411	31	on	on	ADP
gp-196	411	32	the	the	DET
gp-196	411	33	indonesia	indonesia	PROPN
gp-196	411	34	stock	stock	PROPN
gp-196	411	35	exchange	exchange	PROPN
gp-196	411	36	from	from	ADP
gp-196	411	37	2017	2017	NUM
gp-196	411	38	to	to	ADP
gp-196	411	39	2020	2020	NUM
gp-196	411	40	)	)	PUNCT
gp-196	411	41	.	.	PUNCT
gp-196	412	1	saudi	saudi	PROPN
gp-196	412	2	j	j	PROPN
gp-196	412	3	bus	bus	NOUN
gp-196	412	4	manag	manag	NOUN
gp-196	412	5	stud	stud	NOUN
gp-196	412	6	.	.	PUNCT
gp-196	413	1	vol	vol	NOUN
gp-196	413	2	.	.	PUNCT
gp-196	414	1	7	7	X
gp-196	414	2	.	.	X
gp-196	414	3	no	no	INTJ
gp-196	414	4	.	.	NOUN
gp-196	415	1	8	8	NUM
gp-196	415	2	.	.	PUNCT
gp-196	416	1	pp	pp	NUM
gp-196	416	2	:	:	PUNCT
gp-196	416	3	229	229	NUM
gp-196	416	4	-	-	SYM
gp-196	416	5	237	237	NUM
gp-196	416	6	.	.	PUNCT
gp-196	417	1	doi	doi	NOUN
gp-196	417	2	:	:	PUNCT
gp-196	417	3	10.36348	10.36348	NUM
gp-196	417	4	/	/	SYM
gp-196	417	5	sjbms.2022.v07i08.002	sjbms.2022.v07i08.002	PROPN
gp-196	417	6	.	.	PUNCT
gp-196	417	7	https://saudijournals.com/media/articles/sjbms_78_229-237.pdf	https://saudijournals.com/media/articles/sjbms_78_229-237.pdf	PROPN
gp-196	417	8	.	.	PUNCT
gp-196	418	1	guedrib	guedrib	PROPN
gp-196	418	2	,	,	PUNCT
gp-196	418	3	m.	m.	NOUN
gp-196	418	4	,	,	PUNCT
gp-196	418	5	&	&	CCONJ
gp-196	418	6	marouani	marouani	PROPN
gp-196	418	7	,	,	PUNCT
gp-196	418	8	g.	g.	PROPN
gp-196	418	9	(	(	PUNCT
gp-196	418	10	2023	2023	NUM
gp-196	418	11	)	)	PUNCT
gp-196	418	12	.	.	PUNCT
gp-196	419	1	the	the	DET
gp-196	419	2	interactive	interactive	ADJ
gp-196	419	3	impact	impact	NOUN
gp-196	419	4	of	of	ADP
gp-196	419	5	tax	tax	NOUN
gp-196	419	6	avoidance	avoidance	NOUN
gp-196	419	7	and	and	CCONJ
gp-196	419	8	tax	tax	NOUN
gp-196	419	9	risk	risk	NOUN
gp-196	419	10	on	on	ADP
gp-196	419	11	the	the	DET
gp-196	419	12	firm	firm	ADJ
gp-196	419	13	value	value	NOUN
gp-196	419	14	:	:	PUNCT
gp-196	419	15	new	new	ADJ
gp-196	419	16	evidence	evidence	NOUN
gp-196	419	17	in	in	ADP
gp-196	419	18	the	the	DET
gp-196	419	19	tunisian	tunisian	ADJ
gp-196	419	20	context	context	NOUN
gp-196	419	21	.	.	PUNCT
gp-196	420	1	asian	asian	ADJ
gp-196	420	2	review	review	NOUN
gp-196	420	3	of	of	ADP
gp-196	420	4	accounting	accounting	NOUN
gp-196	420	5	.	.	PUNCT
gp-196	421	1	vol	vol	NOUN
gp-196	421	2	.	.	PUNCT
gp-196	422	1	31	31	NUM
gp-196	422	2	.	.	PUNCT
gp-196	423	1	no	no	INTJ
gp-196	423	2	.	.	NOUN
gp-196	424	1	2	2	X
gp-196	424	2	.	.	X
gp-196	425	1	pp	pp	ADJ
gp-196	425	2	:	:	PUNCT
gp-196	425	3	203	203	NUM
gp-196	425	4	-	-	SYM
gp-196	425	5	226	226	NUM
gp-196	425	6	.	.	PUNCT
gp-196	425	7	https://doi.org/10.1108/ara-032022-0052	https://doi.org/10.1108/ara-032022-0052	PROPN
gp-196	425	8	.	.	PUNCT
gp-196	426	1	gurusinga	gurusinga	PROPN
gp-196	426	2	,	,	PUNCT
gp-196	426	3	l.b	l.b	PROPN
gp-196	426	4	.	.	PROPN
gp-196	426	5	&	&	CCONJ
gp-196	426	6	michelle	michelle	PROPN
gp-196	426	7	,	,	PUNCT
gp-196	426	8	n.l	n.l	PROPN
gp-196	426	9	.	.	PROPN
gp-196	426	10	(	(	PUNCT
gp-196	426	11	2023	2023	NUM
gp-196	426	12	)	)	PUNCT
gp-196	426	13	.	.	PUNCT
gp-196	427	1	the	the	DET
gp-196	427	2	influence	influence	NOUN
gp-196	427	3	of	of	ADP
gp-196	427	4	profitability	profitability	NOUN
gp-196	427	5	,	,	PUNCT
gp-196	427	6	liquidity	liquidity	NOUN
gp-196	427	7	and	and	CCONJ
gp-196	427	8	tax	tax	NOUN
gp-196	427	9	avoidance	avoidance	NOUN
gp-196	427	10	on	on	ADP
gp-196	427	11	firm	firm	ADJ
gp-196	427	12	value	value	NOUN
gp-196	427	13	(	(	PUNCT
gp-196	427	14	case	case	NOUN
gp-196	427	15	study	study	NOUN
gp-196	427	16	in	in	ADP
gp-196	427	17	stock	stock	NOUN
gp-196	427	18	exchange	exchange	NOUN
gp-196	427	19	mining	mining	NOUN
gp-196	427	20	sector	sector	NOUN
gp-196	427	21	companies	company	NOUN
gp-196	427	22	american	american	PROPN
gp-196	427	23	journal	journal	PROPN
gp-196	427	24	of	of	ADP
gp-196	427	25	economic	economic	ADJ
gp-196	427	26	and	and	CCONJ
gp-196	427	27	management	management	NOUN
gp-196	427	28	business	business	NOUN
gp-196	427	29	vol	vol	NOUN
gp-196	427	30	.	.	PROPN
gp-196	427	31	4	4	NUM
gp-196	427	32	no	no	NOUN
gp-196	427	33	.	.	NOUN
gp-196	427	34	3	3	NUM
gp-196	427	35	march	march	PROPN
gp-196	427	36	2025	2025	NUM
gp-196	427	37	274	274	NUM
gp-196	427	38	indonesia	indonesia	PROPN
gp-196	427	39	period	period	NOUN
gp-196	427	40	2019	2019	NUM
gp-196	427	41	2021	2021	NUM
gp-196	427	42	)	)	PUNCT
gp-196	427	43	.	.	PUNCT
gp-196	428	1	international	international	ADJ
gp-196	428	2	journal	journal	PROPN
gp-196	428	3	economic	economic	PROPN
gp-196	428	4	.	.	PUNCT
gp-196	429	1	vol	vol	NOUN
gp-196	429	2	.	.	PROPN
gp-196	430	1	2	2	NUM
gp-196	430	2	no	no	NOUN
gp-196	430	3	.	.	NOUN
gp-196	431	1	2	2	X
gp-196	431	2	.	.	X
gp-196	432	1	pp	pp	ADV
gp-196	432	2	:	:	PUNCT
gp-196	432	3	222	222	NUM
gp-196	432	4	-	-	SYM
gp-196	432	5	230	230	NUM
gp-196	432	6	.	.	PUNCT
gp-196	433	1	doi	doi	NOUN
gp-196	433	2	:	:	PUNCT
gp-196	433	3	https://doi.org/10.55299/ijec.v2i2.471	https://doi.org/10.55299/ijec.v2i2.471	NOUN
gp-196	433	4	.	.	PUNCT
gp-196	434	1	herman	herman	PROPN
gp-196	434	2	,	,	PUNCT
gp-196	434	3	s.	s.	PROPN
gp-196	434	4	&	&	CCONJ
gp-196	434	5	abbas	abbas	PROPN
gp-196	434	6	,	,	PUNCT
gp-196	434	7	d.s	d.s	PROPN
gp-196	434	8	.	.	PROPN
gp-196	434	9	(	(	PUNCT
gp-196	434	10	2023	2023	NUM
gp-196	434	11	)	)	PUNCT
gp-196	434	12	.	.	PUNCT
gp-196	435	1	the	the	DET
gp-196	435	2	influence	influence	NOUN
gp-196	435	3	of	of	ADP
gp-196	435	4	the	the	DET
gp-196	435	5	independent	independent	PROPN
gp-196	435	6	board	board	NOUN
gp-196	435	7	of	of	ADP
gp-196	435	8	commissioners	commissioner	NOUN
gp-196	435	9	,	,	PUNCT
gp-196	435	10	tax	tax	NOUN
gp-196	435	11	avoidance	avoidance	NOUN
gp-196	435	12	and	and	CCONJ
gp-196	435	13	institutional	institutional	ADJ
gp-196	435	14	ownership	ownership	NOUN
gp-196	435	15	on	on	ADP
gp-196	435	16	company	company	NOUN
gp-196	435	17	value	value	NOUN
gp-196	435	18	moderation	moderation	NOUN
gp-196	435	19	by	by	ADP
gp-196	435	20	corporate	corporate	ADJ
gp-196	435	21	social	social	ADJ
gp-196	435	22	responsibility	responsibility	NOUN
gp-196	435	23	.	.	PUNCT
gp-196	436	1	proceedings	proceeding	NOUN
gp-196	436	2	of	of	ADP
gp-196	436	3	the	the	DET
gp-196	436	4	accounting	accounting	NOUN
gp-196	436	5	scientific	scientific	ADJ
gp-196	436	6	symposium	symposium	NOUN
gp-196	436	7	.	.	PUNCT
gp-196	437	1	vol	vol	NOUN
gp-196	437	2	.	.	PROPN
gp-196	438	1	1	1	NUM
gp-196	438	2	.	.	X
gp-196	439	1	no	no	INTJ
gp-196	439	2	.	.	NOUN
gp-196	440	1	1	1	X
gp-196	440	2	.	.	PUNCT
gp-196	441	1	pp	pp	NUM
gp-196	441	2	:	:	PUNCT
gp-196	441	3	1100	1100	NUM
gp-196	441	4	-	-	SYM
gp-196	441	5	1115	1115	NUM
gp-196	441	6	.	.	PUNCT
gp-196	442	1	https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/55	https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/55	X
gp-196	442	2	.	.	PUNCT
gp-196	443	1	so	so	ADV
gp-196	443	2	,	,	PUNCT
gp-196	443	3	p.	p.	PROPN
gp-196	443	4	h.	h.	PROPN
gp-196	443	5	;	;	PUNCT
gp-196	443	6	firmansyah	firmansyah	PROPN
gp-196	443	7	,	,	PUNCT
gp-196	443	8	a.	a.	PROPN
gp-196	443	9	;	;	PUNCT
gp-196	443	10	wijaya	wijaya	PROPN
gp-196	443	11	,	,	PUNCT
gp-196	443	12	s.	s.	PROPN
gp-196	443	13	&	&	CCONJ
gp-196	443	14	irawan	irawan	PROPN
gp-196	443	15	,	,	PUNCT
gp-196	443	16	f.	f.	PROPN
gp-196	443	17	(	(	PUNCT
gp-196	443	18	2021	2021	NUM
gp-196	443	19	)	)	PUNCT
gp-196	443	20	.	.	PUNCT
gp-196	444	1	the	the	DET
gp-196	444	2	role	role	NOUN
gp-196	444	3	of	of	ADP
gp-196	444	4	corporate	corporate	ADJ
gp-196	444	5	social	social	ADJ
gp-196	444	6	responsibility	responsibility	NOUN
gp-196	444	7	disclosure	disclosure	NOUN
gp-196	444	8	in	in	ADP
gp-196	444	9	indonesia	indonesia	PROPN
gp-196	444	10	:	:	PUNCT
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gp-196	444	12	do	do	AUX
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gp-196	444	14	,	,	PUNCT
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gp-196	444	16	covenant	covenant	NOUN
gp-196	444	17	,	,	PUNCT
gp-196	444	18	tax	tax	NOUN
gp-196	444	19	avoidance	avoidance	NOUN
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gp-196	444	23	?	?	PUNCT
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gp-196	445	3	journal	journal	PROPN
gp-196	445	4	of	of	ADP
gp-196	445	5	social	social	ADJ
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gp-196	445	7	.	.	PUNCT
gp-196	446	1	vol	vol	NOUN
gp-196	446	2	.	.	PUNCT
gp-196	447	1	58	58	NUM
gp-196	447	2	.	.	PUNCT
gp-196	448	1	pp	pp	ADV
gp-196	448	2	:	:	PUNCT
gp-196	448	3	285	285	NUM
gp-196	448	4	-	-	SYM
gp-196	448	5	300	300	NUM
gp-196	448	6	.	.	PUNCT
gp-196	449	1	https://www.researchgate.net/publication/358677128_the_role_of_corporate_social_responsi	https://www.researchgate.net/publication/358677128_the_role_of_corporate_social_responsi	PROPN
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gp-196	450	1	_	_	PUNCT
gp-196	450	2	earnings_quality	earnings_quality	NOUN
gp-196	450	3	.	.	PUNCT
gp-196	451	1	jensen	jensen	PROPN
gp-196	451	2	&	&	CCONJ
gp-196	451	3	meckling	meckling	PROPN
gp-196	451	4	(	(	PUNCT
gp-196	451	5	1976	1976	NUM
gp-196	451	6	)	)	PUNCT
gp-196	451	7	.	.	PUNCT
gp-196	452	1	the	the	DET
gp-196	452	2	theory	theory	NOUN
gp-196	452	3	of	of	ADP
gp-196	452	4	the	the	DET
gp-196	452	5	firm	firm	NOUN
gp-196	452	6	:	:	PUNCT
gp-196	452	7	managerial	managerial	ADJ
gp-196	452	8	behavior	behavior	NOUN
gp-196	452	9	,	,	PUNCT
gp-196	452	10	agency	agency	NOUN
gp-196	452	11	cost	cost	NOUN
gp-196	452	12	,	,	PUNCT
gp-196	452	13	and	and	CCONJ
gp-196	452	14	ownership	ownership	NOUN
gp-196	452	15	structure	structure	NOUN
gp-196	452	16	.	.	PUNCT
gp-196	453	1	journal	journal	NOUN
gp-196	453	2	of	of	ADP
gp-196	453	3	financial	financial	ADJ
gp-196	453	4	and	and	CCONJ
gp-196	453	5	economics	economic	NOUN
gp-196	453	6	.	.	PUNCT
gp-196	454	1	vol	vol	NOUN
gp-196	454	2	.	.	PROPN
gp-196	455	1	3	3	X
gp-196	455	2	.	.	X
gp-196	455	3	pp	pp	ADJ
gp-196	455	4	.	.	PUNCT
gp-196	456	1	305	305	NUM
gp-196	456	2	-	-	SYM
gp-196	456	3	360	360	NUM
gp-196	456	4	.	.	PUNCT
gp-196	457	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=94043	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=94043	PROPN
gp-196	457	2	.	.	PUNCT
gp-196	457	3	kasibi	kasibi	PROPN
gp-196	457	4	,	,	PUNCT
gp-196	457	5	g.l	g.l	PROPN
gp-196	457	6	.	.	PROPN
gp-196	457	7	;	;	PUNCT
gp-196	457	8	fauzan	fauzan	NOUN
gp-196	457	9	,	,	PUNCT
gp-196	457	10	m.s	m.s	PROPN
gp-196	457	11	.	.	PROPN
gp-196	457	12	;	;	PUNCT
gp-196	458	1	ibrahim	ibrahim	PROPN
gp-196	458	2	,	,	PUNCT
gp-196	458	3	f.r	f.r	PROPN
gp-196	458	4	.	.	PROPN
gp-196	458	5	&	&	CCONJ
gp-196	458	6	tarmidi	tarmidi	PROPN
gp-196	458	7	,	,	PUNCT
gp-196	458	8	d.	d.	PROPN
gp-196	458	9	(	(	PUNCT
gp-196	458	10	2023	2023	NUM
gp-196	458	11	)	)	PUNCT
gp-196	458	12	.	.	PUNCT
gp-196	459	1	firm	firm	ADJ
gp-196	459	2	value	value	NOUN
gp-196	459	3	:	:	PUNCT
gp-196	459	4	impact	impact	NOUN
gp-196	459	5	of	of	ADP
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gp-196	459	8	,	,	PUNCT
gp-196	459	9	leverage	leverage	NOUN
gp-196	459	10	,	,	PUNCT
gp-196	459	11	firm	firm	ADJ
gp-196	459	12	size	size	NOUN
gp-196	459	13	,	,	PUNCT
gp-196	459	14	and	and	CCONJ
gp-196	459	15	tax	tax	NOUN
gp-196	459	16	avoidance	avoidance	NOUN
gp-196	459	17	.	.	PUNCT
gp-196	460	1	international	international	ADJ
gp-196	460	2	journal	journal	PROPN
gp-196	460	3	of	of	ADP
gp-196	460	4	management	management	NOUN
gp-196	460	5	studies	study	NOUN
gp-196	460	6	and	and	CCONJ
gp-196	460	7	social	social	ADJ
gp-196	460	8	science	science	NOUN
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gp-196	460	10	.	.	PUNCT
gp-196	461	1	vol	vol	NOUN
gp-196	461	2	.	.	PROPN
gp-196	462	1	5	5	NUM
gp-196	462	2	.	.	X
gp-196	462	3	no	no	INTJ
gp-196	462	4	.	.	NOUN
gp-196	463	1	12	12	NUM
gp-196	463	2	.	.	PUNCT
gp-196	464	1	pp	pp	ADV
gp-196	464	2	:	:	PUNCT
gp-196	464	3	451	451	NUM
gp-196	464	4	-	-	SYM
gp-196	464	5	458	458	NUM
gp-196	464	6	.	.	PUNCT
gp-196	465	1	doi	doi	NOUN
gp-196	465	2	:	:	PUNCT
gp-196	465	3	https://doi.org/10.56293/ijmsssr.2022.4695	https://doi.org/10.56293/ijmsssr.2022.4695	PROPN
gp-196	465	4	.	.	PUNCT
gp-196	465	5	khongmalai	khongmalai	PROPN
gp-196	465	6	,	,	PUNCT
gp-196	465	7	o.	o.	PROPN
gp-196	465	8	&	&	CCONJ
gp-196	465	9	distanont	distanont	PROPN
gp-196	465	10	,	,	PUNCT
gp-196	465	11	a.	a.	NOUN
gp-196	465	12	(	(	PUNCT
gp-196	465	13	2017	2017	NUM
gp-196	465	14	)	)	PUNCT
gp-196	465	15	.	.	PUNCT
gp-196	466	1	corporate	corporate	ADJ
gp-196	466	2	governance	governance	NOUN
gp-196	466	3	model	model	NOUN
gp-196	466	4	in	in	ADP
gp-196	466	5	thai	thai	PROPN
gp-196	466	6	state	state	NOUN
gp-196	466	7	-	-	PUNCT
gp-196	466	8	owned	own	VERB
gp-196	466	9	enterprises	enterprise	NOUN
gp-196	466	10	:	:	PUNCT
gp-196	466	11	structural	structural	ADJ
gp-196	466	12	equation	equation	NOUN
gp-196	466	13	modeling	modeling	NOUN
gp-196	466	14	approach	approach	NOUN
gp-196	466	15	.	.	PUNCT
gp-196	467	1	corporate	corporate	ADJ
gp-196	467	2	governance	governance	NOUN
gp-196	467	3	:	:	PUNCT
gp-196	467	4	the	the	DET
gp-196	467	5	international	international	ADJ
gp-196	467	6	journal	journal	NOUN
gp-196	467	7	of	of	ADP
gp-196	467	8	business	business	NOUN
gp-196	467	9	in	in	ADP
gp-196	467	10	society	society	NOUN
gp-196	467	11	.	.	PUNCT
gp-196	468	1	vol	vol	NOUN
gp-196	468	2	.	.	PUNCT
gp-196	469	1	17	17	NUM
gp-196	469	2	.	.	PUNCT
gp-196	470	1	no	no	INTJ
gp-196	470	2	.	.	NOUN
gp-196	471	1	4	4	X
gp-196	471	2	.	.	X
gp-196	472	1	pp	pp	ADV
gp-196	472	2	:	:	PUNCT
gp-196	472	3	613	613	NUM
gp-196	472	4	-	-	SYM
gp-196	472	5	628	628	NUM
gp-196	472	6	.	.	PUNCT
gp-196	473	1	doi:10.1108	doi:10.1108	PROPN
gp-196	473	2	/	/	SYM
gp-196	474	1	cg01	cg01	PROPN
gp-196	474	2	-	-	PUNCT
gp-196	474	3	2016	2016	NUM
gp-196	474	4	-	-	PUNCT
gp-196	474	5	0021	0021	NUM
gp-196	474	6	.	.	PUNCT
gp-196	475	1	kovermann	kovermann	PROPN
gp-196	475	2	,	,	PUNCT
gp-196	475	3	j.h	j.h	PROPN
gp-196	475	4	.	.	PROPN
gp-196	475	5	(	(	PUNCT
gp-196	475	6	2018	2018	NUM
gp-196	475	7	)	)	PUNCT
gp-196	475	8	.	.	PUNCT
gp-196	476	1	tax	tax	NOUN
gp-196	476	2	avoidance	avoidance	NOUN
gp-196	476	3	,	,	PUNCT
gp-196	476	4	tax	tax	NOUN
gp-196	476	5	risk	risk	NOUN
gp-196	476	6	and	and	CCONJ
gp-196	476	7	the	the	DET
gp-196	476	8	cost	cost	NOUN
gp-196	476	9	of	of	ADP
gp-196	476	10	debt	debt	NOUN
gp-196	476	11	in	in	ADP
gp-196	476	12	a	a	DET
gp-196	476	13	bank	bank	NOUN
gp-196	476	14	-	-	PUNCT
gp-196	476	15	dominated	dominate	VERB
gp-196	476	16	economy	economy	NOUN
gp-196	476	17	.	.	PUNCT
gp-196	477	1	managerial	managerial	ADJ
gp-196	477	2	auditing	auditing	NOUN
gp-196	477	3	journal	journal	PROPN
gp-196	477	4	.	.	PUNCT
gp-196	478	1	vol	vol	NOUN
gp-196	478	2	.	.	PUNCT
gp-196	479	1	33	33	NUM
gp-196	479	2	.	.	PUNCT
gp-196	480	1	no	no	INTJ
gp-196	480	2	.	.	NOUN
gp-196	481	1	8	8	NUM
gp-196	481	2	.	.	PUNCT
gp-196	482	1	pp	pp	ADP
gp-196	482	2	:	:	PUNCT
gp-196	483	1	683–699	683–699	NUM
gp-196	483	2	.	.	PUNCT
gp-196	484	1	https://doi.org/10.1108/maj-12-2017-1734	https://doi.org/10.1108/maj-12-2017-1734	X
gp-196	484	2	.	.	PUNCT
gp-196	484	3	le	le	PROPN
gp-196	484	4	,	,	PUNCT
gp-196	484	5	t.t	t.t	PROPN
gp-196	484	6	.	.	PROPN
gp-196	484	7	&	&	CCONJ
gp-196	484	8	nguyen	nguyen	PROPN
gp-196	484	9	,	,	PUNCT
gp-196	484	10	v.k	v.k	PROPN
gp-196	484	11	.	.	PROPN
gp-196	484	12	(	(	PUNCT
gp-196	484	13	2022	2022	NUM
gp-196	484	14	)	)	PUNCT
gp-196	484	15	the	the	DET
gp-196	484	16	impact	impact	NOUN
gp-196	484	17	of	of	ADP
gp-196	484	18	corporate	corporate	ADJ
gp-196	484	19	governance	governance	NOUN
gp-196	484	20	on	on	ADP
gp-196	484	21	firms	firm	NOUN
gp-196	484	22	'	'	PART
gp-196	484	23	value	value	NOUN
gp-196	484	24	in	in	ADP
gp-196	484	25	an	an	DET
gp-196	484	26	emerging	emerge	VERB
gp-196	484	27	country	country	NOUN
gp-196	484	28	:	:	PUNCT
gp-196	484	29	the	the	DET
gp-196	484	30	mediating	mediate	VERB
gp-196	484	31	role	role	NOUN
gp-196	484	32	of	of	ADP
gp-196	484	33	corporate	corporate	ADJ
gp-196	484	34	social	social	ADJ
gp-196	484	35	responsibility	responsibility	NOUN
gp-196	484	36	and	and	CCONJ
gp-196	484	37	organizational	organizational	ADJ
gp-196	484	38	identification	identification	NOUN
gp-196	484	39	.	.	PUNCT
gp-196	485	1	cogent	cogent	NOUN
gp-196	485	2	business	business	PROPN
gp-196	485	3	&	&	CCONJ
gp-196	485	4	management	management	PROPN
gp-196	485	5	.	.	PUNCT
gp-196	486	1	vol	vol	NOUN
gp-196	486	2	.	.	PROPN
gp-196	487	1	9	9	NUM
gp-196	487	2	.	.	X
gp-196	488	1	no	no	INTJ
gp-196	488	2	.	.	NOUN
gp-196	489	1	1	1	X
gp-196	489	2	.	.	PUNCT
gp-196	490	1	pp	pp	ADJ
gp-196	490	2	:	:	PUNCT
gp-196	490	3	1	1	NUM
gp-196	490	4	-	-	SYM
gp-196	490	5	24	24	NUM
gp-196	490	6	.	.	PUNCT
gp-196	491	1	doi	doi	NOUN
gp-196	491	2	:	:	PUNCT
gp-196	491	3	https://doi.org/10.1080/23311975.2021.2018907	https://doi.org/10.1080/23311975.2021.2018907	PROPN
gp-196	491	4	.	.	PUNCT
gp-196	492	1	lukviarman	lukviarman	PROPN
gp-196	492	2	,	,	PUNCT
gp-196	492	3	n.	n.	NOUN
gp-196	492	4	(	(	PUNCT
gp-196	492	5	2016	2016	NUM
gp-196	492	6	)	)	PUNCT
gp-196	492	7	.	.	PUNCT
gp-196	493	1	corporate	corporate	ADJ
gp-196	493	2	governance	governance	NOUN
gp-196	493	3	.	.	PUNCT
gp-196	494	1	era	era	NOUN
gp-196	494	2	adicitra	adicitra	ADJ
gp-196	494	3	intermedia	intermedia	PROPN
gp-196	494	4	.	.	PROPN
gp-196	494	5	malik	malik	PROPN
gp-196	494	6	,	,	PUNCT
gp-196	494	7	e.	e.	PROPN
gp-196	494	8	;	;	PUNCT
gp-196	494	9	najamuddin	najamuddin	PROPN
gp-196	494	10	,	,	PUNCT
gp-196	494	11	m.n	m.n	PROPN
gp-196	494	12	.	.	PROPN
gp-196	494	13	;	;	PUNCT
gp-196	494	14	mursalim	mursalim	PROPN
gp-196	494	15	.	.	PUNCT
gp-196	494	16	&	&	CCONJ
gp-196	494	17	chalid	chalid	PROPN
gp-196	494	18	,	,	PUNCT
gp-196	494	19	l.	l.	PROPN
gp-196	494	20	(	(	PUNCT
gp-196	494	21	2023	2023	NUM
gp-196	494	22	)	)	PUNCT
gp-196	494	23	the	the	DET
gp-196	494	24	effect	effect	NOUN
gp-196	494	25	of	of	ADP
gp-196	494	26	good	good	ADJ
gp-196	494	27	corporate	corporate	ADJ
gp-196	494	28	governance	governance	NOUN
gp-196	494	29	,	,	PUNCT
gp-196	494	30	profitability	profitability	NOUN
gp-196	494	31	,	,	PUNCT
gp-196	494	32	and	and	CCONJ
gp-196	494	33	corporate	corporate	ADJ
gp-196	494	34	social	social	ADJ
gp-196	494	35	responsibility	responsibility	NOUN
gp-196	494	36	on	on	ADP
gp-196	494	37	market	market	NOUN
gp-196	494	38	reaction	reaction	NOUN
gp-196	494	39	and	and	CCONJ
gp-196	494	40	company	company	NOUN
gp-196	494	41	value	value	NOUN
gp-196	494	42	in	in	ADP
gp-196	494	43	the	the	DET
gp-196	494	44	registered	register	VERB
gp-196	494	45	mining	mining	NOUN
gp-196	494	46	industry	industry	NOUN
gp-196	494	47	on	on	ADP
gp-196	494	48	the	the	DET
gp-196	494	49	indonesian	indonesian	ADJ
gp-196	494	50	stock	stock	PROPN
gp-196	494	51	exchange	exchange	PROPN
gp-196	494	52	.	.	PUNCT
gp-196	495	1	international	international	ADJ
gp-196	495	2	journal	journal	NOUN
gp-196	495	3	of	of	ADP
gp-196	495	4	profession	profession	NOUN
gp-196	495	5	.	.	PUNCT
gp-196	496	1	business	business	NOUN
gp-196	496	2	.	.	PUNCT
gp-196	497	1	vol	vol	NOUN
gp-196	497	2	.	.	PROPN
gp-196	498	1	8	8	NUM
gp-196	498	2	.	.	X
gp-196	499	1	no	no	INTJ
gp-196	499	2	.	.	NOUN
gp-196	500	1	5	5	X
gp-196	500	2	.	.	X
gp-196	501	1	pp	pp	NUM
gp-196	501	2	:	:	PUNCT
gp-196	501	3	01	01	NUM
gp-196	501	4	-	-	SYM
gp-196	501	5	31	31	NUM
gp-196	501	6	.	.	PUNCT
gp-196	502	1	dian	dian	ADJ
gp-196	502	2	soeka	soeka	PROPN
gp-196	502	3	tiarsa	tiarsa	PROPN
gp-196	502	4	,	,	PUNCT
gp-196	502	5	sunardi	sunardi	PROPN
gp-196	502	6	,	,	PUNCT
gp-196	502	7	edi	edi	PROPN
gp-196	502	8	subiyanto	subiyanto	NOUN
gp-196	502	9	275	275	NUM
gp-196	502	10	doi	doi	NOUN
gp-196	502	11	:	:	PUNCT
gp-196	502	12	https://doi.org/10.26668/businessreview/2023.v8i5.2174	https://doi.org/10.26668/businessreview/2023.v8i5.2174	NOUN
gp-196	502	13	.	.	PUNCT
gp-196	503	1	mardessi	mardessi	ADJ
gp-196	503	2	,	,	PUNCT
gp-196	503	3	s.m	s.m	PROPN
gp-196	503	4	.	.	PROPN
gp-196	503	5	(	(	PUNCT
gp-196	503	6	2021	2021	NUM
gp-196	503	7	)	)	PUNCT
gp-196	503	8	.	.	PUNCT
gp-196	504	1	the	the	DET
gp-196	504	2	effect	effect	NOUN
gp-196	504	3	of	of	ADP
gp-196	504	4	audit	audit	NOUN
gp-196	504	5	committee	committee	NOUN
gp-196	504	6	characteristics	characteristic	NOUN
gp-196	504	7	on	on	ADP
gp-196	504	8	financial	financial	ADJ
gp-196	504	9	reporting	reporting	NOUN
gp-196	504	10	quality	quality	NOUN
gp-196	504	11	:	:	PUNCT
gp-196	504	12	the	the	DET
gp-196	504	13	moderating	moderate	VERB
gp-196	504	14	role	role	NOUN
gp-196	504	15	of	of	ADP
gp-196	504	16	audit	audit	NOUN
gp-196	504	17	quality	quality	NOUN
gp-196	504	18	in	in	ADP
gp-196	504	19	the	the	DET
gp-196	504	20	netherlands	netherlands	PROPN
gp-196	504	21	.	.	PUNCT
gp-196	505	1	corporate	corporate	ADJ
gp-196	505	2	ownership	ownership	NOUN
gp-196	505	3	and	and	CCONJ
gp-196	505	4	control	control	NOUN
gp-196	505	5	.	.	PUNCT
gp-196	506	1	vol	vol	NOUN
gp-196	506	2	.	.	PROPN
gp-196	507	1	18	18	NUM
gp-196	507	2	.	.	PUNCT
gp-196	508	1	no	no	INTJ
gp-196	508	2	.	.	NOUN
gp-196	509	1	3	3	X
gp-196	509	2	.	.	X
gp-196	510	1	pp	pp	ADP
gp-196	510	2	:	:	PUNCT
gp-196	511	1	19–30	19–30	NUM
gp-196	511	2	.	.	PUNCT
gp-196	512	1	https://doi.org/10.22495/cocv18i3art2	https://doi.org/10.22495/cocv18i3art2	PROPN
gp-196	512	2	.	.	PUNCT
gp-196	513	1	mas'ud	mas'ud	NOUN
gp-196	513	2	,	,	PUNCT
gp-196	513	3	r.	r.	PROPN
gp-196	513	4	;	;	PUNCT
gp-196	513	5	khotmi	khotmi	PROPN
gp-196	513	6	,	,	PUNCT
gp-196	513	7	h.	h.	PROPN
gp-196	513	8	;	;	PUNCT
gp-196	513	9	fachrozi	fachrozi	PROPN
gp-196	513	10	&	&	CCONJ
gp-196	513	11	azizurrohman	azizurrohman	PROPN
gp-196	513	12	,	,	PUNCT
gp-196	513	13	m.	m.	NOUN
gp-196	513	14	(	(	PUNCT
gp-196	513	15	2023	2023	NUM
gp-196	513	16	)	)	PUNCT
gp-196	513	17	.	.	PUNCT
gp-196	514	1	determining	determine	VERB
gp-196	514	2	company	company	NOUN
gp-196	514	3	value	value	NOUN
gp-196	514	4	with	with	ADP
gp-196	514	5	good	good	ADJ
gp-196	514	6	corporate	corporate	ADJ
gp-196	514	7	governance	governance	NOUN
gp-196	514	8	as	as	ADP
gp-196	514	9	moderating	moderate	VERB
gp-196	514	10	variable	variable	NOUN
gp-196	514	11	in	in	ADP
gp-196	514	12	jakarta	jakarta	PROPN
gp-196	514	13	islamic	islamic	PROPN
gp-196	514	14	index	index	PROPN
gp-196	514	15	.	.	PUNCT
gp-196	515	1	general	general	ADJ
gp-196	515	2	management	management	NOUN
gp-196	515	3	.	.	PUNCT
gp-196	516	1	vol	vol	NOUN
gp-196	516	2	.	.	PROPN
gp-196	517	1	24	24	NUM
gp-196	517	2	.	.	PUNCT
gp-196	518	1	no	no	INTJ
gp-196	518	2	.	.	NOUN
gp-196	519	1	192	192	NUM
gp-196	519	2	.	.	PUNCT
gp-196	520	1	pp	pp	ADJ
gp-196	520	2	.	.	PUNCT
gp-196	521	1	368	368	NUM
gp-196	521	2	-	-	SYM
gp-196	521	3	379	379	NUM
gp-196	521	4	.	.	PUNCT
gp-196	522	1	https://www.proquest.com/openview/fb2104c325ba267be3f2ba284eeb0fbf/1?pqorigsite=gscholar&cbl=1046413	https://www.proquest.com/openview/fb2104c325ba267be3f2ba284eeb0fbf/1?pqorigsite=gscholar&cbl=1046413	PROPN
gp-196	522	2	.	.	PUNCT
gp-196	523	1	mcguire	mcguire	PROPN
gp-196	523	2	,	,	PUNCT
gp-196	523	3	s.t	s.t	PROPN
gp-196	523	4	.	.	PROPN
gp-196	523	5	;	;	PUNCT
gp-196	523	6	omer	omer	PROPN
gp-196	523	7	,	,	PUNCT
gp-196	523	8	t.	t.	PROPN
gp-196	523	9	c.	c.	PROPN
gp-196	523	10	&	&	CCONJ
gp-196	523	11	wang	wang	PROPN
gp-196	523	12	,	,	PUNCT
gp-196	523	13	d.	d.	PROPN
gp-196	523	14	(	(	PUNCT
gp-196	523	15	2012	2012	NUM
gp-196	523	16	)	)	PUNCT
gp-196	523	17	.	.	PUNCT
gp-196	524	1	tax	tax	NOUN
gp-196	524	2	avoidance	avoidance	NOUN
gp-196	524	3	:	:	PUNCT
gp-196	524	4	does	do	AUX
gp-196	524	5	tax	tax	NOUN
gp-196	524	6	-	-	PUNCT
gp-196	524	7	specific	specific	ADJ
gp-196	524	8	industry	industry	NOUN
gp-196	524	9	expertise	expertise	NOUN
gp-196	524	10	make	make	VERB
gp-196	524	11	a	a	DET
gp-196	524	12	difference	difference	NOUN
gp-196	524	13	?	?	PUNCT
gp-196	524	14	.	.	PUNCT
gp-196	525	1	accounting	accounting	NOUN
gp-196	525	2	review	review	PROPN
gp-196	525	3	.	.	PUNCT
gp-196	526	1	vol	vol	NOUN
gp-196	526	2	.	.	PUNCT
gp-196	527	1	87	87	NUM
gp-196	527	2	.	.	PUNCT
gp-196	528	1	no	no	INTJ
gp-196	528	2	.	.	NOUN
gp-196	529	1	3	3	X
gp-196	529	2	.	.	X
gp-196	530	1	pp	pp	NUM
gp-196	530	2	:	:	PUNCT
gp-196	530	3	975–1003	975–1003	NUM
gp-196	530	4	.	.	PUNCT
gp-196	531	1	https://doi.org/10.2308/accr-10215	https://doi.org/10.2308/accr-10215	VERB
gp-196	531	2	.	.	PUNCT
gp-196	531	3	melander	melander	NOUN
gp-196	531	4	,	,	PUNCT
gp-196	531	5	o.	o.	PROPN
gp-196	531	6	,	,	PUNCT
gp-196	531	7	sandström	sandström	NOUN
gp-196	531	8	,	,	PUNCT
gp-196	531	9	m.	m.	NOUN
gp-196	531	10	,	,	PUNCT
gp-196	531	11	&	&	CCONJ
gp-196	531	12	schedvi	schedvi	PROPN
gp-196	531	13	,	,	PUNCT
gp-196	531	14	e.	e.	PROPN
gp-196	531	15	v.	v.	PROPN
gp-196	531	16	2017	2017	NUM
gp-196	531	17	.	.	PUNCT
gp-196	532	1	the	the	DET
gp-196	532	2	effect	effect	NOUN
gp-196	532	3	of	of	ADP
gp-196	532	4	cash	cash	NOUN
gp-196	532	5	flow	flow	NOUN
gp-196	532	6	on	on	ADP
gp-196	532	7	investment	investment	NOUN
gp-196	532	8	:	:	PUNCT
gp-196	532	9	an	an	DET
gp-196	532	10	empirical	empirical	ADJ
gp-196	532	11	test	test	NOUN
gp-196	532	12	of	of	ADP
gp-196	532	13	the	the	DET
gp-196	532	14	balance	balance	NOUN
gp-196	532	15	sheet	sheet	NOUN
gp-196	532	16	theory	theory	NOUN
gp-196	532	17	.	.	PUNCT
gp-196	533	1	empirical	empirical	ADJ
gp-196	533	2	economics	economic	NOUN
gp-196	533	3	,	,	PUNCT
gp-196	533	4	springer	springer	NOUN
gp-196	533	5	.	.	PUNCT
gp-196	534	1	vol	vol	NOUN
gp-196	534	2	.	.	PUNCT
gp-196	535	1	53	53	NUM
gp-196	535	2	.	.	PUNCT
gp-196	536	1	no	no	INTJ
gp-196	536	2	.	.	NOUN
gp-196	537	1	2	2	X
gp-196	537	2	.	.	X
gp-196	538	1	pp	pp	ADP
gp-196	538	2	:	:	PUNCT
gp-196	538	3	502	502	NUM
gp-196	538	4	.	.	PUNCT
gp-196	539	1	doi	doi	NOUN
gp-196	539	2	:	:	PUNCT
gp-196	539	3	10.1007	10.1007	NUM
gp-196	539	4	/	/	SYM
gp-196	539	5	s00181	s00181	VERB
gp-196	539	6	-	-	PUNCT
gp-196	539	7	016	016	NUM
gp-196	539	8	-	-	PUNCT
gp-196	539	9	1136	1136	NUM
gp-196	539	10	-	-	PUNCT
gp-196	539	11	y.	y.	NOUN
gp-196	539	12	miftahul	miftahul	NOUN
gp-196	539	13	,	,	PUNCT
gp-196	539	14	j.	j.	PROPN
gp-196	539	15	&	&	CCONJ
gp-196	539	16	sartika	sartika	PROPN
gp-196	539	17	,	,	PUNCT
gp-196	539	18	f.	f.	PROPN
gp-196	539	19	(	(	PUNCT
gp-196	539	20	2022	2022	NUM
gp-196	539	21	)	)	PUNCT
gp-196	539	22	.	.	PUNCT
gp-196	540	1	the	the	DET
gp-196	540	2	effect	effect	NOUN
gp-196	540	3	of	of	ADP
gp-196	540	4	good	good	ADJ
gp-196	540	5	corporate	corporate	ADJ
gp-196	540	6	governance	governance	NOUN
gp-196	540	7	and	and	CCONJ
gp-196	540	8	company	company	NOUN
gp-196	540	9	size	size	NOUN
gp-196	540	10	on	on	ADP
gp-196	540	11	firm	firm	ADJ
gp-196	540	12	value	value	NOUN
gp-196	540	13	:	:	PUNCT
gp-196	540	14	financial	financial	ADJ
gp-196	540	15	performance	performance	NOUN
gp-196	540	16	as	as	ADP
gp-196	540	17	an	an	DET
gp-196	540	18	intervening	intervene	VERB
gp-196	540	19	variable	variable	NOUN
gp-196	540	20	.	.	PUNCT
gp-196	541	1	international	international	ADJ
gp-196	541	2	journal	journal	PROPN
gp-196	541	3	of	of	ADP
gp-196	541	4	research	research	NOUN
gp-196	541	5	in	in	ADP
gp-196	541	6	business	business	NOUN
gp-196	541	7	and	and	CCONJ
gp-196	541	8	social	social	ADJ
gp-196	541	9	science	science	NOUN
gp-196	541	10	.	.	PUNCT
gp-196	542	1	vol	vol	NOUN
gp-196	542	2	.	.	PUNCT
gp-196	543	1	11	11	NUM
gp-196	543	2	.	.	PUNCT
gp-196	544	1	no	no	INTJ
gp-196	544	2	.	.	NOUN
gp-196	545	1	2	2	X
gp-196	545	2	.	.	X
gp-196	546	1	pp	pp	ADV
gp-196	546	2	:	:	PUNCT
gp-196	546	3	241	241	NUM
gp-196	546	4	-	-	SYM
gp-196	546	5	251	251	NUM
gp-196	546	6	.	.	PUNCT
gp-196	547	1	https://doi.org/10.20525/ijrbs.v11i2.1619	https://doi.org/10.20525/ijrbs.v11i2.1619	X
gp-196	547	2	.	.	PUNCT
gp-196	548	1	miranda	miranda	PROPN
gp-196	548	2	,	,	PUNCT
gp-196	548	3	l.j	l.j	PROPN
gp-196	548	4	.	.	PROPN
gp-196	548	5	,	,	PUNCT
gp-196	548	6	&	&	CCONJ
gp-196	548	7	nichols	nichols	PROPN
gp-196	548	8	,	,	PUNCT
gp-196	548	9	l.	l.	PROPN
gp-196	548	10	(	(	PUNCT
gp-196	548	11	2012	2012	NUM
gp-196	548	12	)	)	PUNCT
gp-196	548	13	.	.	PUNCT
gp-196	549	1	the	the	DET
gp-196	549	2	use	use	NOUN
gp-196	549	3	of	of	ADP
gp-196	549	4	earnings	earning	NOUN
gp-196	549	5	and	and	CCONJ
gp-196	549	6	cash	cash	NOUN
gp-196	549	7	flows	flow	NOUN
gp-196	549	8	in	in	ADP
gp-196	549	9	investment	investment	NOUN
gp-196	549	10	decisions	decision	NOUN
gp-196	549	11	in	in	ADP
gp-196	549	12	the	the	DET
gp-196	549	13	u.s	u.s	PROPN
gp-196	549	14	.	.	PROPN
gp-196	549	15	and	and	CCONJ
gp-196	549	16	mexico	mexico	PROPN
gp-196	549	17	.	.	PUNCT
gp-196	550	1	experimental	experimental	ADJ
gp-196	550	2	evidence	evidence	NOUN
gp-196	550	3	journal	journal	PROPN
gp-196	550	4	of	of	ADP
gp-196	550	5	international	international	ADJ
gp-196	550	6	accounting	accounting	NOUN
gp-196	550	7	,	,	PUNCT
gp-196	550	8	auditing	auditing	NOUN
gp-196	550	9	and	and	CCONJ
gp-196	550	10	taxation	taxation	NOUN
gp-196	550	11	.	.	PUNCT
gp-196	551	1	vol	vol	NOUN
gp-196	551	2	.	.	PROPN
gp-196	552	1	21	21	NUM
gp-196	552	2	.	.	PUNCT
gp-196	553	1	no	no	INTJ
gp-196	553	2	.	.	NOUN
gp-196	554	1	2	2	X
gp-196	554	2	.	.	X
gp-196	555	1	pp	pp	ADJ
gp-196	555	2	:	:	PUNCT
gp-196	555	3	198	198	NUM
gp-196	555	4	-	-	SYM
gp-196	555	5	209	209	NUM
gp-196	555	6	.	.	PUNCT
gp-196	556	1	doi	doi	NOUN
gp-196	556	2	:	:	PUNCT
gp-196	556	3	10.1016	10.1016	NUM
gp-196	556	4	/	/	SYM
gp-196	556	5	j.intaccaudtax.2012.07.008	j.intaccaudtax.2012.07.008	PROPN
gp-196	556	6	.	.	PUNCT
gp-196	557	1	https://ideas.repec.org/a/eee/jiaata/v21y2012i2p198-208.html	https://ideas.repec.org/a/eee/jiaata/v21y2012i2p198-208.html	X
gp-196	557	2	.	.	PUNCT
gp-196	558	1	nisrina	nisrina	PROPN
gp-196	558	2	,	,	PUNCT
gp-196	558	3	s.	s.	PROPN
gp-196	558	4	;	;	PUNCT
gp-196	558	5	tyas	tyas	PROPN
gp-196	558	6	,	,	PUNCT
gp-196	558	7	i.w	i.w	PROPN
gp-196	558	8	.	.	PROPN
gp-196	558	9	;	;	PUNCT
gp-196	558	10	wiwaha	wiwaha	X
gp-196	558	11	,	,	PUNCT
gp-196	558	12	a.	a.	NOUN
gp-196	558	13	(	(	PUNCT
gp-196	558	14	2022	2022	NUM
gp-196	558	15	)	)	PUNCT
gp-196	558	16	.	.	PUNCT
gp-196	559	1	the	the	DET
gp-196	559	2	effect	effect	NOUN
gp-196	559	3	of	of	ADP
gp-196	559	4	good	good	ADJ
gp-196	559	5	corporate	corporate	ADJ
gp-196	559	6	governance	governance	NOUN
gp-196	559	7	and	and	CCONJ
gp-196	559	8	ownership	ownership	NOUN
gp-196	559	9	structure	structure	NOUN
gp-196	559	10	on	on	ADP
gp-196	559	11	the	the	DET
gp-196	559	12	financial	financial	ADJ
gp-196	559	13	performance	performance	NOUN
gp-196	559	14	of	of	ADP
gp-196	559	15	manufacturing	manufacture	VERB
gp-196	559	16	companies	company	NOUN
gp-196	559	17	in	in	ADP
gp-196	559	18	the	the	DET
gp-196	559	19	food	food	NOUN
gp-196	559	20	and	and	CCONJ
gp-196	559	21	beverage	beverage	NOUN
gp-196	559	22	sub	sub	NOUN
gp-196	559	23	-	-	NOUN
gp-196	559	24	sector	sector	NOUN
gp-196	559	25	.	.	PUNCT
gp-196	560	1	international	international	ADJ
gp-196	560	2	journal	journal	NOUN
gp-196	560	3	of	of	ADP
gp-196	560	4	digital	digital	ADJ
gp-196	560	5	entrepreneurship	entrepreneurship	NOUN
gp-196	560	6	and	and	CCONJ
gp-196	560	7	business	business	NOUN
gp-196	560	8	.	.	PUNCT
gp-196	561	1	vol	vol	NOUN
gp-196	561	2	.	.	PUNCT
gp-196	562	1	3	3	X
gp-196	562	2	.	.	X
gp-196	562	3	no	no	INTJ
gp-196	562	4	.	.	NOUN
gp-196	563	1	2	2	X
gp-196	563	2	.	.	X
gp-196	564	1	pp	pp	ADP
gp-196	564	2	:	:	PUNCT
gp-196	564	3	92–101	92–101	NUM
gp-196	564	4	.	.	PUNCT
gp-196	564	5	https://doi.org/10.52238/ideb.v3i2.95	https://doi.org/10.52238/ideb.v3i2.95	NOUN
gp-196	564	6	.	.	PUNCT
gp-196	565	1	nityakanti	nityakanti	PROPN
gp-196	565	2	,	,	PUNCT
gp-196	565	3	p.	p.	NOUN
gp-196	565	4	(	(	PUNCT
gp-196	565	5	2024	2024	NUM
gp-196	565	6	)	)	PUNCT
gp-196	565	7	.	.	PUNCT
gp-196	566	1	check	check	VERB
gp-196	566	2	out	out	ADP
gp-196	566	3	the	the	DET
gp-196	566	4	prospects	prospect	NOUN
gp-196	566	5	for	for	ADP
gp-196	566	6	technology	technology	NOUN
gp-196	566	7	sector	sector	NOUN
gp-196	566	8	stocks	stock	NOUN
gp-196	566	9	.	.	PUNCT
gp-196	567	1	downloaded	download	VERB
gp-196	567	2	:	:	PUNCT
gp-196	567	3	december	december	PROPN
gp-196	567	4	10	10	NUM
gp-196	567	5	,	,	PUNCT
gp-196	567	6	2024	2024	NUM
gp-196	567	7	.	.	PUNCT
gp-196	567	8	https://investasi.kontan.co.id/news/simak-prospek-saham-sektorteknologi	https://investasi.kontan.co.id/news/simak-prospek-saham-sektorteknologi	X
gp-196	567	9	.	.	PUNCT
gp-196	568	1	octaviani	octaviani	PROPN
gp-196	568	2	,	,	PUNCT
gp-196	568	3	s.	s.	PROPN
gp-196	568	4	(	(	PUNCT
gp-196	568	5	2023	2023	NUM
gp-196	568	6	)	)	PUNCT
gp-196	568	7	.	.	PUNCT
gp-196	569	1	the	the	DET
gp-196	569	2	effect	effect	NOUN
gp-196	569	3	of	of	ADP
gp-196	569	4	audit	audit	NOUN
gp-196	569	5	committee	committee	NOUN
gp-196	569	6	,	,	PUNCT
gp-196	569	7	internal	internal	ADJ
gp-196	569	8	auditor	auditor	NOUN
gp-196	569	9	and	and	CCONJ
gp-196	569	10	audit	audit	NOUN
gp-196	569	11	quality	quality	NOUN
gp-196	569	12	on	on	ADP
gp-196	569	13	firm	firm	ADJ
gp-196	569	14	value	value	NOUN
gp-196	569	15	.	.	PUNCT
gp-196	570	1	international	international	ADJ
gp-196	570	2	journal	journal	PROPN
gp-196	570	3	of	of	ADP
gp-196	570	4	science	science	PROPN
gp-196	570	5	technology	technology	PROPN
gp-196	570	6	&	&	CCONJ
gp-196	570	7	management	management	NOUN
gp-196	570	8	.	.	PUNCT
gp-196	571	1	vol	vol	NOUN
gp-196	571	2	.	.	PROPN
gp-196	572	1	4	4	NUM
gp-196	572	2	.	.	X
gp-196	572	3	no	no	INTJ
gp-196	572	4	.	.	NOUN
gp-196	573	1	2	2	X
gp-196	573	2	.	.	X
gp-196	574	1	pp	pp	NUM
gp-196	574	2	:	:	PUNCT
gp-196	574	3	373378	373378	NUM
gp-196	574	4	.	.	PUNCT
gp-196	575	1	doi:10.46729	doi:10.46729	PROPN
gp-196	575	2	/	/	SYM
gp-196	575	3	ijstm.v4i2.769	ijstm.v4i2.769	PROPN
gp-196	575	4	.	.	PROPN
gp-196	575	5	ochego	ochego	PROPN
gp-196	575	6	,	,	PUNCT
gp-196	575	7	e.m	e.m	PROPN
gp-196	575	8	.	.	PROPN
gp-196	575	9	,	,	PUNCT
gp-196	575	10	omagwa	omagwa	PROPN
gp-196	575	11	,	,	PUNCT
gp-196	575	12	j.	j.	PROPN
gp-196	575	13	&	&	CCONJ
gp-196	575	14	muathe	muathe	PROPN
gp-196	575	15	,	,	PUNCT
gp-196	575	16	s.	s.	PROPN
gp-196	575	17	(	(	PUNCT
gp-196	575	18	2019	2019	NUM
gp-196	575	19	)	)	PUNCT
gp-196	575	20	.	.	PUNCT
gp-196	576	1	corporate	corporate	ADJ
gp-196	576	2	governance	governance	NOUN
gp-196	576	3	,	,	PUNCT
gp-196	576	4	financial	financial	ADJ
gp-196	576	5	performance	performance	NOUN
gp-196	576	6	and	and	CCONJ
gp-196	576	7	firm	firm	ADJ
gp-196	576	8	value	value	NOUN
gp-196	576	9	:	:	PUNCT
gp-196	576	10	a	a	DET
gp-196	576	11	case	case	NOUN
gp-196	576	12	of	of	ADP
gp-196	576	13	commercial	commercial	ADJ
gp-196	576	14	banks	bank	NOUN
gp-196	576	15	in	in	ADP
gp-196	576	16	kenya	kenya	PROPN
gp-196	576	17	.	.	PUNCT
gp-196	577	1	international	international	ADJ
gp-196	577	2	journal	journal	PROPN
gp-196	577	3	of	of	ADP
gp-196	577	4	finance	finance	NOUN
gp-196	577	5	and	and	CCONJ
gp-196	577	6	banking	banking	NOUN
gp-196	577	7	studies	study	NOUN
gp-196	577	8	.	.	PUNCT
gp-196	578	1	vol	vol	NOUN
gp-196	578	2	.	.	PROPN
gp-196	579	1	8	8	NUM
gp-196	579	2	.	.	X
gp-196	580	1	no	no	INTJ
gp-196	580	2	.	.	NOUN
gp-196	581	1	4	4	X
gp-196	581	2	.	.	X
gp-196	582	1	pp	pp	ADP
gp-196	582	2	:	:	PUNCT
gp-196	582	3	41	41	NUM
gp-196	582	4	48	48	NUM
gp-196	582	5	.	.	PUNCT
gp-196	583	1	doi	doi	NOUN
gp-196	583	2	:	:	PUNCT
gp-196	583	3	https://doi.org/10.20525/ijfbs.v8i4.608	https://doi.org/10.20525/ijfbs.v8i4.608	NOUN
gp-196	583	4	.	.	PUNCT
gp-196	584	1	american	american	ADJ
gp-196	584	2	journal	journal	PROPN
gp-196	584	3	of	of	ADP
gp-196	584	4	economic	economic	ADJ
gp-196	584	5	and	and	CCONJ
gp-196	584	6	management	management	NOUN
gp-196	584	7	business	business	NOUN
gp-196	584	8	vol	vol	NOUN
gp-196	584	9	.	.	PROPN
gp-196	585	1	4	4	NUM
gp-196	585	2	no	no	NOUN
gp-196	585	3	.	.	NOUN
gp-196	585	4	3	3	NUM
gp-196	585	5	march	march	NOUN
gp-196	585	6	2025	2025	NUM
gp-196	585	7	276	276	NUM
gp-196	585	8	oktaviani	oktaviani	ADJ
gp-196	585	9	,	,	PUNCT
gp-196	585	10	r.m	r.m	PROPN
gp-196	585	11	.	.	PROPN
gp-196	585	12	;	;	PUNCT
gp-196	585	13	wulandari	wulandari	PROPN
gp-196	585	14	,	,	PUNCT
gp-196	585	15	s.	s.	PROPN
gp-196	585	16	&	&	CCONJ
gp-196	585	17	sunarto	sunarto	PROPN
gp-196	585	18	.	.	PUNCT
gp-196	586	1	(	(	PUNCT
gp-196	586	2	2023	2023	NUM
gp-196	586	3	)	)	PUNCT
gp-196	586	4	.	.	PUNCT
gp-196	587	1	multinational	multinational	ADJ
gp-196	587	2	corporate	corporate	ADJ
gp-196	587	3	tax	tax	NOUN
gp-196	587	4	avoidance	avoidance	NOUN
gp-196	587	5	in	in	ADP
gp-196	587	6	indonesia	indonesia	PROPN
gp-196	587	7	.	.	PUNCT
gp-196	588	1	international	international	ADJ
gp-196	588	2	journal	journal	PROPN
gp-196	588	3	of	of	ADP
gp-196	588	4	professional	professional	PROPN
gp-196	588	5	business	business	PROPN
gp-196	588	6	review	review	PROPN
gp-196	588	7	.	.	PUNCT
gp-196	589	1	vol	vol	NOUN
gp-196	589	2	.	.	PROPN
gp-196	590	1	8	8	NUM
gp-196	590	2	.	.	X
gp-196	591	1	no	no	INTJ
gp-196	591	2	.	.	NOUN
gp-196	592	1	2	2	X
gp-196	592	2	.	.	X
gp-196	593	1	pp	pp	ADV
gp-196	593	2	:	:	PUNCT
gp-196	593	3	01–15	01–15	PROPN
gp-196	593	4	.	.	PUNCT
gp-196	593	5	https://doi.org/10.26668/businessreview/2023.v8i2.1549	https://doi.org/10.26668/businessreview/2023.v8i2.1549	PROPN
gp-196	593	6	.	.	PUNCT
gp-196	594	1	orbaningsih	orbaningsih	PROPN
gp-196	594	2	,	,	PUNCT
gp-196	594	3	d.	d.	PROPN
gp-196	594	4	;	;	PUNCT
gp-196	594	5	lisa	lisa	PROPN
gp-196	594	6	,	,	PUNCT
gp-196	594	7	o.	o.	PROPN
gp-196	594	8	;	;	PUNCT
gp-196	594	9	muawanah	muawanah	PROPN
gp-196	594	10	,	,	PUNCT
gp-196	594	11	u.	u.	PROPN
gp-196	594	12	&	&	CCONJ
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gp-196	594	14	,	,	PUNCT
gp-196	594	15	c.d	c.d	PROPN
gp-196	594	16	.	.	PROPN
gp-196	594	17	(	(	PUNCT
gp-196	594	18	2022	2022	NUM
gp-196	594	19	)	)	PUNCT
gp-196	594	20	.	.	PUNCT
gp-196	595	1	the	the	DET
gp-196	595	2	effect	effect	NOUN
gp-196	595	3	of	of	ADP
gp-196	595	4	good	good	ADJ
gp-196	595	5	corporate	corporate	ADJ
gp-196	595	6	governance	governance	NOUN
gp-196	595	7	(	(	PUNCT
gp-196	595	8	gcg	gcg	NOUN
gp-196	595	9	)	)	PUNCT
gp-196	595	10	and	and	CCONJ
gp-196	595	11	corporate	corporate	ADJ
gp-196	595	12	social	social	ADJ
gp-196	595	13	responsibility	responsibility	NOUN
gp-196	595	14	(	(	PUNCT
gp-196	595	15	csr	csr	NOUN
gp-196	595	16	)	)	PUNCT
gp-196	595	17	disclosure	disclosure	NOUN
gp-196	595	18	on	on	ADP
gp-196	595	19	company	company	NOUN
gp-196	595	20	value	value	NOUN
gp-196	595	21	with	with	ADP
gp-196	595	22	profitability	profitability	NOUN
gp-196	595	23	as	as	ADP
gp-196	595	24	moderating	moderate	VERB
gp-196	595	25	variables	variable	NOUN
gp-196	595	26	.	.	PUNCT
gp-196	596	1	journal	journal	NOUN
gp-196	596	2	of	of	ADP
gp-196	596	3	economics	economic	NOUN
gp-196	596	4	,	,	PUNCT
gp-196	596	5	finance	finance	NOUN
gp-196	596	6	and	and	CCONJ
gp-196	596	7	management	management	NOUN
gp-196	596	8	studies	study	NOUN
gp-196	596	9	.	.	PUNCT
gp-196	597	1	vol	vol	NOUN
gp-196	597	2	.	.	PROPN
gp-196	598	1	5	5	NUM
gp-196	598	2	.	.	X
gp-196	599	1	no	no	INTJ
gp-196	599	2	.	.	NOUN
gp-196	600	1	05	05	NUM
gp-196	600	2	.	.	PUNCT
gp-196	601	1	pp	pp	ADP
gp-196	601	2	:	:	PUNCT
gp-196	601	3	1309	1309	NUM
gp-196	601	4	-	-	SYM
gp-196	601	5	1324	1324	NUM
gp-196	601	6	.	.	PUNCT
gp-196	602	1	doi	doi	NOUN
gp-196	602	2	:	:	PUNCT
gp-196	602	3	https://doi.org/10.47191/jefms/v5i5-12	https://doi.org/10.47191/jefms/v5i5-12	VERB
gp-196	602	4	.	.	PUNCT
gp-196	603	1	oyedakun	oyedakun	PROPN
gp-196	603	2	,	,	PUNCT
gp-196	603	3	g.	g.	PROPN
gp-196	603	4	e.	e.	PROPN
gp-196	603	5	;	;	PUNCT
gp-196	603	6	isah	isah	PROPN
gp-196	603	7	,	,	PUNCT
gp-196	603	8	s.	s.	PROPN
gp-196	603	9	&	&	CCONJ
gp-196	603	10	awotomilisu	awotomilisu	PROPN
gp-196	603	11	,	,	PUNCT
gp-196	603	12	n.	n.	PROPN
gp-196	603	13	s.	s.	PROPN
gp-196	603	14	(	(	PUNCT
gp-196	603	15	2020	2020	NUM
gp-196	603	16	)	)	PUNCT
gp-196	603	17	.	.	PUNCT
gp-196	604	1	ownership	ownership	NOUN
gp-196	604	2	structure	structure	NOUN
gp-196	604	3	and	and	CCONJ
gp-196	604	4	firm	firm	ADJ
gp-196	604	5	value	value	NOUN
gp-196	604	6	of	of	ADP
gp-196	604	7	quoted	quote	VERB
gp-196	604	8	consumer	consumer	NOUN
gp-196	604	9	goods	good	NOUN
gp-196	604	10	firms	firm	NOUN
gp-196	604	11	in	in	ADP
gp-196	604	12	nigeria	nigeria	PROPN
gp-196	604	13	.	.	PUNCT
gp-196	605	1	journal	journal	PROPN
gp-196	605	2	of	of	ADP
gp-196	605	3	accounting	accounting	NOUN
gp-196	605	4	and	and	CCONJ
gp-196	605	5	strategic	strategic	ADJ
gp-196	605	6	finance	finance	NOUN
gp-196	605	7	.	.	PUNCT
gp-196	606	1	vol	vol	NOUN
gp-196	606	2	.	.	PUNCT
gp-196	607	1	3	3	X
gp-196	607	2	.	.	X
gp-196	607	3	no	no	INTJ
gp-196	607	4	.	.	NOUN
gp-196	608	1	2	2	X
gp-196	608	2	.	.	X
gp-196	609	1	pp	pp	ADJ
gp-196	609	2	:	:	PUNCT
gp-196	609	3	214	214	NUM
gp-196	609	4	-	-	SYM
gp-196	609	5	228	228	NUM
gp-196	609	6	.	.	PUNCT
gp-196	610	1	doi	doi	NOUN
gp-196	610	2	:	:	PUNCT
gp-196	610	3	https://doi.org/10.33005/jasf.v3i2.65	https://doi.org/10.33005/jasf.v3i2.65	PROPN
gp-196	610	4	.	.	PUNCT
gp-196	611	1	owena	owena	PROPN
gp-196	611	2	,	,	PUNCT
gp-196	611	3	m.f	m.f	PROPN
gp-196	611	4	.	.	PUNCT
gp-196	611	5	;	;	PUNCT
gp-196	611	6	hajanirina	hajanirina	PROPN
gp-196	611	7	,	,	PUNCT
gp-196	611	8	a.	a.	PROPN
gp-196	611	9	&	&	CCONJ
gp-196	611	10	reyes	reyes	PROPN
gp-196	611	11	,	,	PUNCT
gp-196	611	12	m.a	m.a	PROPN
gp-196	611	13	.	.	PROPN
gp-196	611	14	(	(	PUNCT
gp-196	611	15	2023	2023	NUM
gp-196	611	16	)	)	PUNCT
gp-196	611	17	.	.	PUNCT
gp-196	612	1	the	the	DET
gp-196	612	2	impact	impact	NOUN
gp-196	612	3	of	of	ADP
gp-196	612	4	economic	economic	ADJ
gp-196	612	5	and	and	CCONJ
gp-196	612	6	social	social	ADJ
gp-196	612	7	dimensions	dimension	NOUN
gp-196	612	8	of	of	ADP
gp-196	612	9	csr	csr	NOUN
gp-196	612	10	and	and	CCONJ
gp-196	612	11	firm	firm	ADJ
gp-196	612	12	size	size	NOUN
gp-196	612	13	towards	towards	ADP
gp-196	612	14	tax	tax	NOUN
gp-196	612	15	avoidance	avoidance	NOUN
gp-196	612	16	.	.	PUNCT
gp-196	613	1	journal	journal	NOUN
gp-196	613	2	of	of	ADP
gp-196	613	3	applied	apply	VERB
gp-196	613	4	accounting	accounting	NOUN
gp-196	613	5	and	and	CCONJ
gp-196	613	6	finance	finance	NOUN
gp-196	613	7	.	.	PUNCT
gp-196	614	1	vol	vol	NOUN
gp-196	614	2	.	.	PUNCT
gp-196	615	1	7	7	X
gp-196	615	2	.	.	X
gp-196	615	3	no	no	INTJ
gp-196	615	4	.	.	NOUN
gp-196	615	5	1	1	X
gp-196	615	6	.	.	PUNCT
gp-196	616	1	pp	pp	ADJ
gp-196	616	2	:	:	PUNCT
gp-196	616	3	70	70	NUM
gp-196	616	4	-	-	SYM
gp-196	616	5	85	85	NUM
gp-196	616	6	.	.	PUNCT
gp-196	617	1	doi	doi	NOUN
gp-196	617	2	:	:	PUNCT
gp-196	617	3	http://dx.doi.org/10.33021/jaaf.v7i1.4208	http://dx.doi.org/10.33021/jaaf.v7i1.4208	PROPN
gp-196	617	4	.	.	PUNCT
gp-196	618	1	paramita	paramita	PROPN
gp-196	618	2	,	,	PUNCT
gp-196	618	3	v.s.	v.s.	PROPN
gp-196	618	4	&	&	CCONJ
gp-196	618	5	ali	ali	PROPN
gp-196	618	6	,	,	PUNCT
gp-196	618	7	a.	a.	NOUN
gp-196	618	8	(	(	PUNCT
gp-196	618	9	2023	2023	NUM
gp-196	618	10	)	)	PUNCT
gp-196	618	11	.	.	PUNCT
gp-196	619	1	can	can	AUX
gp-196	619	2	profitability	profitability	VERB
gp-196	619	3	moderate	moderate	VERB
gp-196	619	4	the	the	DET
gp-196	619	5	impact	impact	NOUN
gp-196	619	6	of	of	ADP
gp-196	619	7	green	green	ADJ
gp-196	619	8	investment	investment	NOUN
gp-196	619	9	,	,	PUNCT
gp-196	619	10	corporate	corporate	ADJ
gp-196	619	11	social	social	ADJ
gp-196	619	12	responsibility	responsibility	NOUN
gp-196	619	13	,	,	PUNCT
gp-196	619	14	and	and	CCONJ
gp-196	619	15	good	good	ADJ
gp-196	619	16	corporate	corporate	ADJ
gp-196	619	17	governance	governance	NOUN
gp-196	619	18	on	on	ADP
gp-196	619	19	company	company	NOUN
gp-196	619	20	value	value	NOUN
gp-196	619	21	on	on	ADP
gp-196	619	22	the	the	DET
gp-196	619	23	sri	sri	PROPN
gp-196	619	24	-	-	PUNCT
gp-196	619	25	kehati	kehati	PROPN
gp-196	619	26	index	index	NOUN
gp-196	619	27	?	?	PUNCT
gp-196	620	1	international	international	ADJ
gp-196	620	2	journal	journal	NOUN
gp-196	620	3	of	of	ADP
gp-196	620	4	finance	finance	NOUN
gp-196	620	5	research	research	NOUN
gp-196	620	6	.	.	PUNCT
gp-196	621	1	vol	vol	NOUN
gp-196	621	2	.	.	PROPN
gp-196	621	3	4	4	NUM
gp-196	621	4	no	no	NOUN
gp-196	621	5	.	.	NOUN
gp-196	622	1	4	4	X
gp-196	622	2	.	.	X
gp-196	623	1	pp	pp	X
gp-196	623	2	:	:	PUNCT
gp-196	623	3	320	320	NUM
gp-196	623	4	-	-	SYM
gp-196	623	5	328	328	NUM
gp-196	623	6	.	.	PUNCT
gp-196	624	1	doi	doi	NOUN
gp-196	624	2	:	:	PUNCT
gp-196	624	3	https://doi.org/10.47747/ijfr.v4i4.1604	https://doi.org/10.47747/ijfr.v4i4.1604	PROPN
gp-196	624	4	.	.	PROPN
gp-196	624	5	pojk	pojk	PROPN
gp-196	625	1	no	no	INTJ
gp-196	625	2	.	.	NOUN
gp-196	626	1	55	55	NUM
gp-196	626	2	/	/	SYM
gp-196	626	3	pojk.04/2015	pojk.04/2015	NOUN
gp-196	626	4	concerning	concern	VERB
gp-196	626	5	the	the	DET
gp-196	626	6	establishment	establishment	NOUN
gp-196	626	7	and	and	CCONJ
gp-196	626	8	implementation	implementation	NOUN
gp-196	626	9	guidelines	guideline	NOUN
gp-196	626	10	for	for	ADP
gp-196	626	11	the	the	DET
gp-196	626	12	audit	audit	NOUN
gp-196	626	13	committee	committee	NOUN
gp-196	626	14	.	.	PUNCT
gp-196	627	1	purbawangsa	purbawangsa	NOUN
gp-196	627	2	,	,	PUNCT
gp-196	627	3	i.b.a	i.b.a	PROPN
gp-196	627	4	.	.	PUNCT
gp-196	627	5	;	;	PUNCT
gp-196	627	6	solimun	solimun	PROPN
gp-196	627	7	,	,	PUNCT
gp-196	627	8	s.	s.	PROPN
gp-196	627	9	;	;	PUNCT
gp-196	627	10	fernandes	fernande	NOUN
gp-196	627	11	,	,	PUNCT
gp-196	627	12	a.a.r	a.a.r	PROPN
gp-196	627	13	.	.	PROPN
gp-196	627	14	&	&	CCONJ
gp-196	627	15	rahayu	rahayu	PROPN
gp-196	627	16	,	,	PUNCT
gp-196	627	17	s.m	s.m	PROPN
gp-196	627	18	.	.	PROPN
gp-196	627	19	(	(	PUNCT
gp-196	627	20	2020	2020	NUM
gp-196	627	21	)	)	PUNCT
gp-196	627	22	.	.	PUNCT
gp-196	628	1	corporate	corporate	ADJ
gp-196	628	2	governance	governance	NOUN
gp-196	628	3	,	,	PUNCT
gp-196	628	4	corporate	corporate	ADJ
gp-196	628	5	profitability	profitability	NOUN
gp-196	628	6	towards	towards	ADP
gp-196	628	7	corporate	corporate	ADJ
gp-196	628	8	social	social	ADJ
gp-196	628	9	responsibility	responsibility	NOUN
gp-196	628	10	disclosure	disclosure	NOUN
gp-196	628	11	and	and	CCONJ
gp-196	628	12	corporate	corporate	ADJ
gp-196	628	13	value	value	NOUN
gp-196	628	14	(	(	PUNCT
gp-196	628	15	comparative	comparative	ADJ
gp-196	628	16	study	study	NOUN
gp-196	628	17	in	in	ADP
gp-196	628	18	indonesia	indonesia	PROPN
gp-196	628	19	,	,	PUNCT
gp-196	628	20	china	china	PROPN
gp-196	628	21	and	and	CCONJ
gp-196	628	22	india	india	PROPN
gp-196	628	23	stock	stock	PROPN
gp-196	628	24	exchange	exchange	NOUN
gp-196	628	25	in	in	ADP
gp-196	628	26	20132016	20132016	NUM
gp-196	628	27	)	)	PUNCT
gp-196	628	28	.	.	PUNCT
gp-196	629	1	social	social	ADJ
gp-196	629	2	responsibility	responsibility	NOUN
gp-196	629	3	journal	journal	NOUN
gp-196	629	4	.	.	PUNCT
gp-196	630	1	vol	vol	NOUN
gp-196	630	2	.	.	PUNCT
gp-196	631	1	16	16	NUM
gp-196	631	2	.	.	PUNCT
gp-196	632	1	no	no	INTJ
gp-196	632	2	.	.	NOUN
gp-196	633	1	17	17	NUM
gp-196	633	2	.	.	PUNCT
gp-196	634	1	pp	pp	ADP
gp-196	634	2	:	:	PUNCT
gp-196	634	3	983	983	NUM
gp-196	634	4	-	-	SYM
gp-196	634	5	999	999	NUM
gp-196	634	6	.	.	PUNCT
gp-196	635	1	https://doi.org/10.1108/srj-08-2017-0160	https://doi.org/10.1108/srj-08-2017-0160	PROPN
gp-196	635	2	.	.	PUNCT
gp-196	636	1	qawqzeh	qawqzeh	PROPN
gp-196	636	2	,	,	PUNCT
gp-196	636	3	h.k	h.k	PROPN
gp-196	636	4	.	.	PROPN
gp-196	636	5	(	(	PUNCT
gp-196	636	6	2023	2023	NUM
gp-196	636	7	)	)	PUNCT
gp-196	636	8	.	.	PUNCT
gp-196	637	1	the	the	DET
gp-196	637	2	effect	effect	NOUN
gp-196	637	3	of	of	ADP
gp-196	637	4	ownership	ownership	NOUN
gp-196	637	5	structure	structure	NOUN
gp-196	637	6	on	on	ADP
gp-196	637	7	tax	tax	NOUN
gp-196	637	8	avoidance	avoidance	NOUN
gp-196	637	9	with	with	ADP
gp-196	637	10	audit	audit	NOUN
gp-196	637	11	quality	quality	NOUN
gp-196	637	12	as	as	ADP
gp-196	637	13	a	a	DET
gp-196	637	14	moderating	moderate	VERB
gp-196	637	15	variable	variable	NOUN
gp-196	637	16	:	:	PUNCT
gp-196	637	17	evidence	evidence	NOUN
gp-196	637	18	from	from	ADP
gp-196	637	19	the	the	DET
gp-196	637	20	ailing	ail	VERB
gp-196	637	21	economics	economic	NOUN
gp-196	637	22	.	.	PUNCT
gp-196	638	1	journal	journal	PROPN
gp-196	638	2	of	of	ADP
gp-196	638	3	financial	financial	ADJ
gp-196	638	4	reporting	reporting	NOUN
gp-196	638	5	and	and	CCONJ
gp-196	638	6	accounting	accounting	NOUN
gp-196	638	7	.	.	PUNCT
gp-196	639	1	vol	vol	NOUN
gp-196	639	2	.	.	PROPN
gp-196	640	1	6	6	NUM
gp-196	640	2	.	.	X
gp-196	641	1	no	no	INTJ
gp-196	641	2	.	.	NOUN
gp-196	642	1	6	6	NUM
gp-196	642	2	.	.	PUNCT
gp-196	643	1	pp	pp	NUM
gp-196	643	2	:	:	PUNCT
gp-196	643	3	1985	1985	NUM
gp-196	643	4	-	-	SYM
gp-196	643	5	2517	2517	NUM
gp-196	643	6	.	.	PUNCT
gp-196	644	1	https://doi.org/10.1108/jfra-03-2023-0122	https://doi.org/10.1108/jfra-03-2023-0122	NOUN
gp-196	644	2	.	.	PUNCT
gp-196	645	1	rawi	rawi	PROPN
gp-196	645	2	&	&	CCONJ
gp-196	645	3	muchlish	muchlish	PROPN
gp-196	645	4	,	,	PUNCT
gp-196	645	5	m.	m.	NOUN
gp-196	645	6	(	(	PUNCT
gp-196	645	7	2023	2023	NUM
gp-196	645	8	)	)	PUNCT
gp-196	645	9	.	.	PUNCT
gp-196	646	1	audit	audit	NOUN
gp-196	646	2	quality	quality	NOUN
gp-196	646	3	,	,	PUNCT
gp-196	646	4	audit	audit	NOUN
gp-196	646	5	committee	committee	NOUN
gp-196	646	6	,	,	PUNCT
gp-196	646	7	media	medium	NOUN
gp-196	646	8	exposure	exposure	NOUN
gp-196	646	9	,	,	PUNCT
gp-196	646	10	and	and	CCONJ
gp-196	646	11	corporate	corporate	ADJ
gp-196	646	12	social	social	ADJ
gp-196	646	13	responsibility	responsibility	NOUN
gp-196	646	14	.	.	PUNCT
gp-196	647	1	journal	journal	PROPN
gp-196	647	2	of	of	ADP
gp-196	647	3	business	business	NOUN
gp-196	647	4	siasat	siasat	PROPN
gp-196	647	5	.	.	PUNCT
gp-196	648	1	vol	vol	NOUN
gp-196	648	2	.	.	PROPN
gp-196	649	1	2	2	NUM
gp-196	649	2	.	.	X
gp-196	649	3	no	no	INTJ
gp-196	649	4	.	.	NOUN
gp-196	650	1	1	1	X
gp-196	650	2	.	.	PUNCT
gp-196	651	1	pp	pp	ADJ
gp-196	651	2	:	:	PUNCT
gp-196	651	3	85	85	NUM
gp-196	651	4	-	-	SYM
gp-196	651	5	96	96	NUM
gp-196	651	6	.	.	PUNCT
gp-196	652	1	doi	doi	NOUN
gp-196	652	2	:	:	PUNCT
gp-196	653	1	https://doi.org/10.20885/jsb.vol26.iss1.art6	https://doi.org/10.20885/jsb.vol26.iss1.art6	PROPN
gp-196	653	2	.	.	PUNCT
gp-196	653	3	rodriguez	rodriguez	PROPN
gp-196	653	4	,	,	PUNCT
gp-196	653	5	m.	m.	NOUN
gp-196	653	6	g.	g.	PROPN
gp-196	653	7	,	,	PUNCT
gp-196	653	8	fernandez	fernandez	PROPN
gp-196	653	9	,	,	PUNCT
gp-196	653	10	m.	m.	NOUN
gp-196	653	11	d.	d.	PROPN
gp-196	653	12	,	,	PUNCT
gp-196	653	13	&	&	CCONJ
gp-196	653	14	simonetti	simonetti	PROPN
gp-196	653	15	,	,	PUNCT
gp-196	653	16	b.	b.	PROPN
gp-196	653	17	(	(	PUNCT
gp-196	653	18	2015	2015	NUM
gp-196	653	19	)	)	PUNCT
gp-196	653	20	.	.	PUNCT
gp-196	654	1	the	the	DET
gp-196	654	2	social	social	ADJ
gp-196	654	3	,	,	PUNCT
gp-196	654	4	economic	economic	ADJ
gp-196	654	5	and	and	CCONJ
gp-196	654	6	environmental	environmental	ADJ
gp-196	654	7	dimensions	dimension	NOUN
gp-196	654	8	of	of	ADP
gp-196	654	9	corporate	corporate	ADJ
gp-196	654	10	social	social	ADJ
gp-196	654	11	responsibility	responsibility	NOUN
gp-196	654	12	:	:	PUNCT
gp-196	654	13	the	the	DET
gp-196	654	14	role	role	NOUN
gp-196	654	15	played	play	VERB
gp-196	654	16	by	by	ADP
gp-196	654	17	consumers	consumer	NOUN
gp-196	654	18	and	and	CCONJ
gp-196	654	19	potential	potential	ADJ
gp-196	654	20	entrepreneurs	entrepreneur	NOUN
gp-196	654	21	.	.	PUNCT
gp-196	655	1	international	international	ADJ
gp-196	655	2	business	business	PROPN
gp-196	655	3	review	review	PROPN
gp-196	655	4	.	.	PUNCT
gp-196	656	1	vol	vol	NOUN
gp-196	656	2	.	.	PROPN
gp-196	657	1	24	24	NUM
gp-196	657	2	.	.	PUNCT
gp-196	658	1	no	no	INTJ
gp-196	658	2	.	.	NOUN
gp-196	659	1	5	5	X
gp-196	659	2	.	.	X
gp-196	660	1	pp	pp	ADJ
gp-196	660	2	:	:	PUNCT
gp-196	660	3	836	836	NUM
gp-196	660	4	-	-	SYM
gp-196	660	5	848	848	NUM
gp-196	660	6	.	.	PUNCT
gp-196	660	7	doi	doi	NOUN
gp-196	660	8	:	:	PUNCT
gp-196	660	9	10.1016	10.1016	NUM
gp-196	660	10	/	/	SYM
gp-196	660	11	j.ibusrev.2015.03.002	j.ibusrev.2015.03.002	PROPN
gp-196	660	12	.	.	PUNCT
gp-196	661	1	https://ideas.repec.org/a/eee/iburev/v24y2015i5p836-848.html	https://ideas.repec.org/a/eee/iburev/v24y2015i5p836-848.html	PROPN
gp-196	661	2	.	.	PUNCT
gp-196	662	1	dian	dian	PROPN
gp-196	662	2	soeka	soeka	PROPN
gp-196	662	3	tiarsa	tiarsa	PROPN
gp-196	662	4	,	,	PUNCT
gp-196	662	5	sunardi	sunardi	PROPN
gp-196	662	6	,	,	PUNCT
gp-196	662	7	edi	edi	PROPN
gp-196	662	8	subiyanto	subiyanto	ADP
gp-196	662	9	277	277	NUM
gp-196	662	10	shu	shu	NOUN
gp-196	662	11	,	,	PUNCT
gp-196	662	12	p.g	p.g	PROPN
gp-196	662	13	.	.	PROPN
gp-196	662	14	&	&	CCONJ
gp-196	662	15	chiang	chiang	PROPN
gp-196	662	16	,	,	PUNCT
gp-196	662	17	s.j	s.j	PROPN
gp-196	662	18	.	.	PROPN
gp-196	662	19	(	(	PUNCT
gp-196	662	20	2020	2020	NUM
gp-196	662	21	)	)	PUNCT
gp-196	662	22	.	.	PUNCT
gp-196	663	1	the	the	DET
gp-196	663	2	impact	impact	NOUN
gp-196	663	3	of	of	ADP
gp-196	663	4	corporate	corporate	ADJ
gp-196	663	5	governance	governance	NOUN
gp-196	663	6	on	on	ADP
gp-196	663	7	corporate	corporate	ADJ
gp-196	663	8	social	social	ADJ
gp-196	663	9	performance	performance	NOUN
gp-196	663	10	:	:	PUNCT
gp-196	663	11	cases	case	NOUN
gp-196	663	12	from	from	ADP
gp-196	663	13	listed	list	VERB
gp-196	663	14	firms	firm	NOUN
gp-196	663	15	in	in	ADP
gp-196	663	16	taiwan	taiwan	PROPN
gp-196	663	17	.	.	PUNCT
gp-196	664	1	pacific	pacific	ADJ
gp-196	664	2	-	-	PUNCT
gp-196	664	3	basin	basin	NOUN
gp-196	664	4	finance	finance	NOUN
gp-196	664	5	journal	journal	NOUN
gp-196	664	6	.	.	PUNCT
gp-196	665	1	vol	vol	NOUN
gp-196	665	2	.	.	PROPN
gp-196	666	1	61	61	NUM
gp-196	666	2	.	.	PUNCT
gp-196	667	1	no	no	INTJ
gp-196	667	2	.	.	NOUN
gp-196	668	1	2	2	X
gp-196	668	2	.	.	X
gp-196	669	1	pp	pp	ADJ
gp-196	669	2	:	:	PUNCT
gp-196	669	3	75	75	NUM
gp-196	669	4	-	-	SYM
gp-196	669	5	83	83	NUM
gp-196	669	6	.	.	PUNCT
gp-196	670	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
gp-196	670	2	.	.	PUNCT
gp-196	671	1	pacfin.2020.101332	pacfin.2020.101332	NOUN
gp-196	671	2	.	.	PUNCT
gp-196	672	1	spence	spence	PROPN
gp-196	672	2	's	's	PART
gp-196	672	3	,	,	PUNCT
gp-196	672	4	m.	m.	NOUN
gp-196	672	5	(	(	PUNCT
gp-196	672	6	1973	1973	NUM
gp-196	672	7	)	)	PUNCT
gp-196	672	8	.	.	PUNCT
gp-196	673	1	job	job	NOUN
gp-196	673	2	market	market	NOUN
gp-196	673	3	signaling	signal	VERB
gp-196	673	4	.	.	PUNCT
gp-196	674	1	the	the	DET
gp-196	674	2	quarterly	quarterly	ADJ
gp-196	674	3	journal	journal	NOUN
gp-196	674	4	of	of	ADP
gp-196	674	5	economics	economic	NOUN
gp-196	674	6	.	.	PUNCT
gp-196	675	1	vol	vol	NOUN
gp-196	675	2	.	.	PUNCT
gp-196	676	1	87	87	NUM
gp-196	676	2	.	.	PUNCT
gp-196	677	1	no	no	INTJ
gp-196	677	2	.	.	NOUN
gp-196	678	1	3	3	X
gp-196	678	2	.	.	X
gp-196	679	1	pp	pp	ADJ
gp-196	679	2	:	:	PUNCT
gp-196	679	3	355	355	NUM
gp-196	679	4	-	-	SYM
gp-196	679	5	374	374	NUM
gp-196	679	6	.	.	PUNCT
gp-196	680	1	https://www.sfu.ca/~allen/spence.pdf	https://www.sfu.ca/~allen/spence.pdf	PROPN
gp-196	680	2	.	.	PUNCT
gp-196	680	3	stiglitz	stiglitz	PROPN
gp-196	680	4	,	,	PUNCT
gp-196	680	5	j.e	j.e	PROPN
gp-196	680	6	.	.	PROPN
gp-196	680	7	(	(	PUNCT
gp-196	680	8	2000	2000	NUM
gp-196	680	9	)	)	PUNCT
gp-196	680	10	.	.	PUNCT
gp-196	681	1	the	the	DET
gp-196	681	2	contributions	contribution	NOUN
gp-196	681	3	of	of	ADP
gp-196	681	4	the	the	DET
gp-196	681	5	economics	economic	NOUN
gp-196	681	6	of	of	ADP
gp-196	681	7	information	information	NOUN
gp-196	681	8	to	to	ADP
gp-196	681	9	twentieth	twentieth	ADJ
gp-196	681	10	century	century	NOUN
gp-196	681	11	economics	economic	NOUN
gp-196	681	12	.	.	PUNCT
gp-196	682	1	quarterly	quarterly	ADJ
gp-196	682	2	journal	journal	NOUN
gp-196	682	3	of	of	ADP
gp-196	682	4	economics	economic	NOUN
gp-196	682	5	.	.	PUNCT
gp-196	683	1	vol	vol	NOUN
gp-196	683	2	.	.	PROPN
gp-196	684	1	115	115	NUM
gp-196	684	2	.	.	PUNCT
gp-196	685	1	no	no	INTJ
gp-196	685	2	.	.	NOUN
gp-196	686	1	4	4	X
gp-196	686	2	.	.	X
gp-196	687	1	pp	pp	ADJ
gp-196	687	2	:	:	PUNCT
gp-196	687	3	1441	1441	NUM
gp-196	687	4	-	-	SYM
gp-196	687	5	1478	1478	NUM
gp-196	687	6	.	.	PUNCT
gp-196	688	1	doi	doi	NOUN
gp-196	688	2	:	:	PUNCT
gp-196	688	3	https://doi.org/10.1162/003355300555015	https://doi.org/10.1162/003355300555015	X
gp-196	688	4	.	.	PUNCT
gp-196	688	5	tambunan	tambunan	PROPN
gp-196	688	6	,	,	PUNCT
gp-196	688	7	h.	h.	PROPN
gp-196	688	8	&	&	CCONJ
gp-196	688	9	rosharlianti	rosharlianti	PROPN
gp-196	688	10	(	(	PUNCT
gp-196	688	11	2023	2023	NUM
gp-196	688	12	)	)	PUNCT
gp-196	688	13	.	.	PUNCT
gp-196	689	1	the	the	DET
gp-196	689	2	effect	effect	NOUN
gp-196	689	3	of	of	ADP
gp-196	689	4	the	the	DET
gp-196	689	5	audit	audit	NOUN
gp-196	689	6	committee	committee	NOUN
gp-196	689	7	and	and	CCONJ
gp-196	689	8	the	the	DET
gp-196	689	9	independent	independent	PROPN
gp-196	689	10	board	board	NOUN
gp-196	689	11	of	of	ADP
gp-196	689	12	commissioners	commissioner	NOUN
gp-196	689	13	on	on	ADP
gp-196	689	14	firm	firm	ADJ
gp-196	689	15	value	value	NOUN
gp-196	689	16	with	with	ADP
gp-196	689	17	financial	financial	ADJ
gp-196	689	18	performance	performance	NOUN
gp-196	689	19	as	as	ADP
gp-196	689	20	a	a	DET
gp-196	689	21	moderating	moderate	VERB
gp-196	689	22	variable	variable	NOUN
gp-196	689	23	(	(	PUNCT
gp-196	689	24	empirical	empirical	ADJ
gp-196	689	25	study	study	NOUN
gp-196	689	26	of	of	ADP
gp-196	689	27	primary	primary	ADJ
gp-196	689	28	consumer	consumer	NOUN
gp-196	689	29	companies	company	NOUN
gp-196	689	30	on	on	ADP
gp-196	689	31	the	the	DET
gp-196	689	32	indonesia	indonesia	PROPN
gp-196	689	33	stock	stock	PROPN
gp-196	689	34	exchange	exchange	PROPN
gp-196	689	35	for	for	ADP
gp-196	689	36	the	the	DET
gp-196	689	37	2018	2018	NUM
gp-196	689	38	-	-	PUNCT
gp-196	689	39	2022	2022	NUM
gp-196	689	40	period	period	NOUN
gp-196	689	41	)	)	PUNCT
gp-196	689	42	.	.	PUNCT
gp-196	690	1	journal	journal	PROPN
gp-196	690	2	of	of	ADP
gp-196	690	3	management	management	NOUN
gp-196	690	4	,	,	PUNCT
gp-196	690	5	accounting	accounting	NOUN
gp-196	690	6	,	,	PUNCT
gp-196	690	7	general	general	ADJ
gp-196	690	8	finance	finance	NOUN
gp-196	690	9	and	and	CCONJ
gp-196	690	10	international	international	ADJ
gp-196	690	11	economic	economic	ADJ
gp-196	690	12	issues	issue	NOUN
gp-196	690	13	.	.	PUNCT
gp-196	691	1	vol	vol	NOUN
gp-196	691	2	.	.	PROPN
gp-196	692	1	2	2	NUM
gp-196	692	2	.	.	X
gp-196	692	3	no	no	INTJ
gp-196	692	4	.	.	NOUN
gp-196	693	1	4	4	X
gp-196	693	2	.	.	X
gp-196	694	1	pp	pp	ADV
gp-196	694	2	:	:	PUNCT
gp-196	694	3	1016	1016	NUM
gp-196	694	4	-	-	SYM
gp-196	694	5	1023	1023	NUM
gp-196	694	6	.	.	PUNCT
gp-196	695	1	https://ojs.transpublika.com/index.php/marginal/.	https://ojs.transpublika.com/index.php/marginal/.	X
gp-196	695	2	thanh	thanh	PROPN
gp-196	695	3	,	,	PUNCT
gp-196	695	4	t.l	t.l	PROPN
gp-196	695	5	;	;	PUNCT
gp-196	695	6	,	,	PUNCT
gp-196	695	7	quang	quang	INTJ
gp-196	695	8	,	,	PUNCT
gp-196	695	9	h.n	h.n	PROPN
gp-196	695	10	.	.	PROPN
gp-196	695	11	;	;	PUNCT
gp-196	696	1	thi	thi	PROPN
gp-196	696	2	,	,	PUNCT
gp-196	696	3	t.h.t	t.h.t	PROPN
gp-196	696	4	.	.	PROPN
gp-196	696	5	&	&	CCONJ
gp-196	696	6	khoa	khoa	PROPN
gp-196	696	7	,	,	PUNCT
gp-196	696	8	t.d	t.d	PROPN
gp-196	696	9	.	.	PROPN
gp-196	696	10	(	(	PUNCT
gp-196	696	11	2021	2021	NUM
gp-196	696	12	)	)	PUNCT
gp-196	696	13	.	.	PUNCT
gp-196	697	1	the	the	DET
gp-196	697	2	contribution	contribution	NOUN
gp-196	697	3	of	of	ADP
gp-196	697	4	corporate	corporate	ADJ
gp-196	697	5	social	social	ADJ
gp-196	697	6	responsibility	responsibility	NOUN
gp-196	697	7	on	on	ADP
gp-196	697	8	smes	sme	NOUN
gp-196	697	9	performance	performance	NOUN
gp-196	697	10	in	in	ADP
gp-196	697	11	emerging	emerge	VERB
gp-196	697	12	countries	country	NOUN
gp-196	697	13	.	.	PUNCT
gp-196	698	1	journal	journal	NOUN
gp-196	698	2	of	of	ADP
gp-196	698	3	cleaner	clean	ADJ
gp-196	698	4	production	production	NOUN
gp-196	698	5	.	.	PUNCT
gp-196	699	1	vol	vol	NOUN
gp-196	699	2	.	.	PROPN
gp-196	700	1	4	4	NUM
gp-196	700	2	.	.	X
gp-196	701	1	no	no	INTJ
gp-196	701	2	.	.	NOUN
gp-196	702	1	5	5	X
gp-196	702	2	.	.	X
gp-196	703	1	pp	pp	ADJ
gp-196	703	2	:	:	PUNCT
gp-196	703	3	211	211	NUM
gp-196	703	4	-	-	SYM
gp-196	703	5	224	224	NUM
gp-196	703	6	.	.	PUNCT
gp-196	704	1	https://doi.org/10.1016/j.jclepro.2021.129103	https://doi.org/10.1016/j.jclepro.2021.129103	PROPN
gp-196	704	2	.	.	PUNCT
gp-196	705	1	wardani	wardani	PROPN
gp-196	705	2	,	,	PUNCT
gp-196	705	3	s.d.m	s.d.m	PROPN
gp-196	705	4	.	.	PUNCT
gp-196	705	5	;	;	PUNCT
gp-196	705	6	wijaya	wijaya	PROPN
gp-196	705	7	,	,	PUNCT
gp-196	705	8	a.l	a.l	PROPN
gp-196	705	9	.	.	PROPN
gp-196	705	10	;	;	PUNCT
gp-196	705	11	devi	devi	PROPN
gp-196	705	12	,	,	PUNCT
gp-196	705	13	h.p	h.p	PROPN
gp-196	705	14	.	.	PROPN
gp-196	705	15	&	&	CCONJ
gp-196	705	16	ayera	ayera	PROPN
gp-196	705	17	,	,	PUNCT
gp-196	705	18	a.	a.	NOUN
gp-196	705	19	(	(	PUNCT
gp-196	705	20	2023	2023	NUM
gp-196	705	21	)	)	PUNCT
gp-196	705	22	.	.	PUNCT
gp-196	706	1	effect	effect	NOUN
gp-196	706	2	of	of	ADP
gp-196	706	3	capital	capital	NOUN
gp-196	706	4	structure	structure	NOUN
gp-196	706	5	,	,	PUNCT
gp-196	706	6	tax	tax	NOUN
gp-196	706	7	avoidance	avoidance	NOUN
gp-196	706	8	,	,	PUNCT
gp-196	706	9	firm	firm	ADJ
gp-196	706	10	size	size	NOUN
gp-196	706	11	on	on	ADP
gp-196	706	12	firm	firm	ADJ
gp-196	706	13	value	value	NOUN
gp-196	706	14	with	with	ADP
gp-196	706	15	dpr	dpr	PROPN
gp-196	706	16	as	as	ADP
gp-196	706	17	moderation	moderation	NOUN
gp-196	706	18	.	.	PUNCT
gp-196	707	1	journal	journal	NOUN
gp-196	707	2	of	of	ADP
gp-196	707	3	business	business	NOUN
gp-196	707	4	and	and	CCONJ
gp-196	707	5	management	management	NOUN
gp-196	707	6	review	review	NOUN
gp-196	707	7	vol	vol	NOUN
gp-196	707	8	.	.	PROPN
gp-196	707	9	3	3	NUM
gp-196	707	10	no	no	NOUN
gp-196	707	11	.	.	NOUN
gp-196	708	1	1	1	X
gp-196	708	2	.	.	PUNCT
gp-196	709	1	pp	pp	ADJ
gp-196	709	2	:	:	PUNCT
gp-196	709	3	069	069	NUM
gp-196	709	4	-	-	SYM
gp-196	709	5	081	081	NUM
gp-196	709	6	.	.	PUNCT
gp-196	709	7	doi:10.47153	doi:10.47153	PROPN
gp-196	709	8	/	/	SYM
gp-196	709	9	jbmr31.3022022	jbmr31.3022022	PROPN
gp-196	709	10	.	.	PUNCT
gp-196	710	1	widayawati	widayawati	PROPN
gp-196	710	2	,	,	PUNCT
gp-196	710	3	e.	e.	PROPN
gp-196	710	4	&	&	CCONJ
gp-196	710	5	hardati	hardati	PROPN
gp-196	710	6	,	,	PUNCT
gp-196	710	7	r.n	r.n	PROPN
gp-196	710	8	.	.	PROPN
gp-196	710	9	(	(	PUNCT
gp-196	710	10	2023	2023	NUM
gp-196	710	11	)	)	PUNCT
gp-196	710	12	.	.	PUNCT
gp-196	711	1	the	the	DET
gp-196	711	2	effect	effect	NOUN
gp-196	711	3	of	of	ADP
gp-196	711	4	good	good	ADJ
gp-196	711	5	corporate	corporate	ADJ
gp-196	711	6	governance	governance	NOUN
gp-196	711	7	on	on	ADP
gp-196	711	8	company	company	NOUN
gp-196	711	9	value	value	NOUN
gp-196	711	10	with	with	ADP
gp-196	711	11	financial	financial	ADJ
gp-196	711	12	performance	performance	NOUN
gp-196	711	13	as	as	ADP
gp-196	711	14	a	a	DET
gp-196	711	15	mediating	mediate	VERB
gp-196	711	16	variable	variable	NOUN
gp-196	711	17	.	.	PUNCT
gp-196	712	1	international	international	ADJ
gp-196	712	2	journal	journal	PROPN
gp-196	712	3	of	of	ADP
gp-196	712	4	economics	economic	NOUN
gp-196	712	5	,	,	PUNCT
gp-196	712	6	business	business	NOUN
gp-196	712	7	and	and	CCONJ
gp-196	712	8	accounting	accounting	NOUN
gp-196	712	9	research	research	NOUN
gp-196	712	10	(	(	PUNCT
gp-196	712	11	ijebar	ijebar	ADJ
gp-196	712	12	)	)	PUNCT
gp-196	712	13	.	.	PUNCT
gp-196	713	1	vol	vol	NOUN
gp-196	713	2	.	.	PUNCT
gp-196	714	1	7	7	X
gp-196	714	2	.	.	X
gp-196	714	3	no	no	INTJ
gp-196	714	4	.	.	NOUN
gp-196	715	1	2	2	X
gp-196	715	2	.	.	X
gp-196	716	1	pp	pp	ADJ
gp-196	716	2	:	:	PUNCT
gp-196	716	3	611	611	NUM
gp-196	716	4	-	-	SYM
gp-196	716	5	623	623	NUM
gp-196	716	6	.	.	PUNCT
gp-196	717	1	https://jurnal.stie-aas.ac.id/index.php/ijebar	https://jurnal.stie-aas.ac.id/index.php/ijebar	NOUN
gp-196	717	2	.	.	PUNCT
gp-196	718	1	wynni	wynni	PROPN
gp-196	718	2	,	,	PUNCT
gp-196	718	3	y	y	PROPN
gp-196	718	4	,	,	PUNCT
gp-196	718	5	d.	d.	PROPN
gp-196	718	6	,	,	PUNCT
gp-196	718	7	novita	novita	PROPN
gp-196	718	8	dewi	dewi	PROPN
gp-196	718	9	,	,	PUNCT
gp-196	718	10	c.	c.	PROPN
gp-196	718	11	,	,	PUNCT
gp-196	718	12	zuliyanto	zuliyanto	ADP
gp-196	718	13	susilo	susilo	NOUN
gp-196	718	14	,	,	PUNCT
gp-196	718	15	a.	a.	NOUN
gp-196	718	16	,	,	PUNCT
gp-196	718	17	&	&	CCONJ
gp-196	718	18	kusharyanti	kusharyanti	PROPN
gp-196	718	19	,	,	PUNCT
gp-196	718	20	k.	k.	PROPN
gp-196	718	21	(	(	PUNCT
gp-196	718	22	2020	2020	NUM
gp-196	718	23	)	)	PUNCT
gp-196	718	24	.	.	PUNCT
gp-196	719	1	foreign	foreign	ADJ
gp-196	719	2	investor	investor	NOUN
gp-196	719	3	's	's	PART
gp-196	719	4	interest	interest	NOUN
gp-196	719	5	and	and	CCONJ
gp-196	719	6	tax	tax	NOUN
gp-196	719	7	avoidance	avoidance	NOUN
gp-196	719	8	:	:	PUNCT
gp-196	719	9	contingency	contingency	NOUN
gp-196	719	10	perspectives	perspective	NOUN
gp-196	719	11	depending	depend	VERB
gp-196	719	12	on	on	ADP
gp-196	719	13	country	country	NOUN
gp-196	719	14	's	's	PART
gp-196	719	15	protection	protection	NOUN
gp-196	719	16	level	level	NOUN
gp-196	719	17	and	and	CCONJ
gp-196	719	18	law	law	NOUN
gp-196	719	19	systems	system	NOUN
gp-196	719	20	.	.	PUNCT
gp-196	720	1	gadjah	gadjah	PROPN
gp-196	720	2	mada	mada	PROPN
gp-196	720	3	international	international	PROPN
gp-196	720	4	journal	journal	PROPN
gp-196	720	5	of	of	ADP
gp-196	720	6	business	business	NOUN
gp-196	720	7	.	.	PUNCT
gp-196	721	1	vol	vol	NOUN
gp-196	721	2	.	.	PUNCT
gp-196	722	1	22	22	NUM
gp-196	722	2	.	.	PUNCT
gp-196	723	1	no	no	INTJ
gp-196	723	2	.	.	NOUN
gp-196	724	1	1	1	X
gp-196	724	2	.	.	PUNCT
gp-196	725	1	pp	pp	ADJ
gp-196	725	2	:	:	PUNCT
gp-196	725	3	74	74	NUM
gp-196	725	4	-	-	SYM
gp-196	725	5	98	98	NUM
gp-196	725	6	.	.	PUNCT
gp-196	725	7	http://journal.ugm.ac.id/gamaijb	http://journal.ugm.ac.id/gamaijb	NOUN
gp-196	725	8	.	.	PUNCT
gp-196	726	1	copyright	copyright	NOUN
gp-196	726	2	holders	holder	NOUN
gp-196	726	3	:	:	PUNCT
gp-196	726	4	dian	dian	ADJ
gp-196	726	5	soeka	soeka	PROPN
gp-196	726	6	tiarsa	tiarsa	PROPN
gp-196	726	7	,	,	PUNCT
gp-196	726	8	sunardi	sunardi	PROPN
gp-196	726	9	,	,	PUNCT
gp-196	726	10	edi	edi	PROPN
gp-196	726	11	subiyanto	subiyanto	PROPN
gp-196	726	12	(	(	PUNCT
gp-196	726	13	2025	2025	NUM
gp-196	726	14	)	)	PUNCT
gp-196	726	15	first	first	ADJ
gp-196	726	16	publication	publication	NOUN
gp-196	726	17	right	right	NOUN
gp-196	726	18	:	:	PUNCT
gp-196	726	19	ajemb	ajemb	PROPN
gp-196	726	20	american	american	PROPN
gp-196	726	21	journal	journal	PROPN
gp-196	726	22	of	of	ADP
gp-196	726	23	economic	economic	ADJ
gp-196	726	24	and	and	CCONJ
gp-196	726	25	management	management	NOUN
gp-196	726	26	business	business	NOUN