id	sid	tid	token	lemma	pos
gp-84	1	1	1	1	NUM
gp-84	1	2	american	american	ADJ
gp-84	1	3	journal	journal	NOUN
gp-84	1	4	of	of	ADP
gp-84	1	5	economic	economic	ADJ
gp-84	1	6	and	and	CCONJ
gp-84	1	7	management	management	NOUN
gp-84	1	8	business	business	NOUN
gp-84	1	9	p	p	X
gp-84	1	10	-	-	PUNCT
gp-84	1	11	issn	issn	NOUN
gp-84	1	12	:	:	PUNCT
gp-84	1	13	xxxx	xxxx	ADJ
gp-84	1	14	-	-	PUNCT
gp-84	1	15	xxxx	xxxx	ADJ
gp-84	1	16	e	e	NOUN
gp-84	1	17	-	-	NOUN
gp-84	1	18	issn	issn	ADJ
gp-84	1	19	:	:	PUNCT
gp-84	1	20	2835	2835	NUM
gp-84	1	21	-	-	SYM
gp-84	1	22	5199	5199	NUM
gp-84	1	23	vol	vol	NOUN
gp-84	1	24	.	.	NOUN
gp-84	1	25	3	3	NUM
gp-84	1	26	no	no	NOUN
gp-84	1	27	.	.	NOUN
gp-84	1	28	5	5	NUM
gp-84	1	29	may	may	PROPN
gp-84	1	30	2024	2024	NUM
gp-84	1	31	the	the	DET
gp-84	1	32	role	role	NOUN
gp-84	1	33	of	of	ADP
gp-84	1	34	corporate	corporate	ADJ
gp-84	1	35	governance	governance	NOUN
gp-84	1	36	in	in	ADP
gp-84	1	37	enterprise	enterprise	NOUN
gp-84	1	38	risk	risk	NOUN
gp-84	1	39	management	management	NOUN
gp-84	1	40	(	(	PUNCT
gp-84	1	41	erm	erm	PROPN
gp-84	1	42	)	)	PUNCT
gp-84	1	43	disclosure	disclosure	NOUN
gp-84	1	44	khoerunnisa1	khoerunnisa1	PROPN
gp-84	1	45	*	*	PROPN
gp-84	1	46	,	,	PUNCT
gp-84	1	47	imam	imam	PROPN
gp-84	1	48	abu	abu	PROPN
gp-84	1	49	hanifah2	hanifah2	PROPN
gp-84	1	50	,	,	PUNCT
gp-84	1	51	wulan	wulan	VERB
gp-84	1	52	retnowati3	retnowati3	NOUN
gp-84	1	53	universitas	universita	NOUN
gp-84	1	54	sultan	sultan	PROPN
gp-84	1	55	ageng	ageng	PROPN
gp-84	1	56	tirtayasa	tirtayasa	PROPN
gp-84	1	57	,	,	PUNCT
gp-84	1	58	indonesia1,2,3	indonesia1,2,3	PROPN
gp-84	1	59	email	email	NOUN
gp-84	1	60	:	:	PUNCT
gp-84	2	1	mollynisa@gmail.com	mollynisa@gmail.com	X
gp-84	2	2	abstract	abstract	ADJ
gp-84	2	3	the	the	DET
gp-84	2	4	purpose	purpose	NOUN
gp-84	2	5	of	of	ADP
gp-84	2	6	this	this	DET
gp-84	2	7	study	study	NOUN
gp-84	2	8	is	be	AUX
gp-84	2	9	to	to	PART
gp-84	2	10	determine	determine	VERB
gp-84	2	11	the	the	DET
gp-84	2	12	effect	effect	NOUN
gp-84	2	13	of	of	ADP
gp-84	2	14	the	the	DET
gp-84	2	15	existence	existence	NOUN
gp-84	2	16	of	of	ADP
gp-84	2	17	the	the	DET
gp-84	2	18	risk	risk	NOUN
gp-84	2	19	management	management	NOUN
gp-84	2	20	committee	committee	NOUN
gp-84	2	21	,	,	PUNCT
gp-84	2	22	the	the	DET
gp-84	2	23	reputation	reputation	NOUN
gp-84	2	24	of	of	ADP
gp-84	2	25	the	the	DET
gp-84	2	26	auditor	auditor	NOUN
gp-84	2	27	,	,	PUNCT
gp-84	2	28	and	and	CCONJ
gp-84	2	29	the	the	DET
gp-84	2	30	size	size	NOUN
gp-84	2	31	of	of	ADP
gp-84	2	32	the	the	DET
gp-84	2	33	board	board	NOUN
gp-84	2	34	of	of	ADP
gp-84	2	35	commissioners	commissioner	NOUN
gp-84	2	36	on	on	ADP
gp-84	2	37	the	the	DET
gp-84	2	38	disclosure	disclosure	NOUN
gp-84	2	39	of	of	ADP
gp-84	2	40	enterprise	enterprise	NOUN
gp-84	2	41	risk	risk	NOUN
gp-84	2	42	management	management	NOUN
gp-84	2	43	(	(	PUNCT
gp-84	2	44	erm	erm	PROPN
gp-84	2	45	)	)	PUNCT
gp-84	2	46	.	.	PUNCT
gp-84	3	1	the	the	DET
gp-84	3	2	existence	existence	NOUN
gp-84	3	3	of	of	ADP
gp-84	3	4	the	the	DET
gp-84	3	5	risk	risk	NOUN
gp-84	3	6	management	management	NOUN
gp-84	3	7	committee	committee	NOUN
gp-84	3	8	is	be	AUX
gp-84	3	9	measured	measure	VERB
gp-84	3	10	by	by	ADP
gp-84	3	11	a	a	DET
gp-84	3	12	dummy	dummy	ADJ
gp-84	3	13	variable	variable	NOUN
gp-84	3	14	proxy	proxy	NOUN
gp-84	3	15	,	,	PUNCT
gp-84	3	16	which	which	PRON
gp-84	3	17	is	be	AUX
gp-84	3	18	used	use	VERB
gp-84	3	19	to	to	PART
gp-84	3	20	gauge	gauge	VERB
gp-84	3	21	auditor	auditor	NOUN
gp-84	3	22	reputation	reputation	NOUN
gp-84	3	23	,	,	PUNCT
gp-84	3	24	and	and	CCONJ
gp-84	3	25	the	the	DET
gp-84	3	26	total	total	ADJ
gp-84	3	27	number	number	NOUN
gp-84	3	28	of	of	ADP
gp-84	3	29	commissioners	commissioner	NOUN
gp-84	3	30	on	on	ADP
gp-84	3	31	the	the	DET
gp-84	3	32	board	board	NOUN
gp-84	3	33	is	be	AUX
gp-84	3	34	used	use	VERB
gp-84	3	35	to	to	PART
gp-84	3	36	gauge	gauge	VERB
gp-84	3	37	the	the	DET
gp-84	3	38	board	board	NOUN
gp-84	3	39	's	's	PART
gp-84	3	40	size	size	NOUN
gp-84	3	41	.	.	PUNCT
gp-84	4	1	the	the	DET
gp-84	4	2	measurement	measurement	NOUN
gp-84	4	3	of	of	ADP
gp-84	4	4	erm	erm	PROPN
gp-84	4	5	disclosure	disclosure	NOUN
gp-84	4	6	as	as	ADP
gp-84	4	7	a	a	DET
gp-84	4	8	dependent	dependent	ADJ
gp-84	4	9	variable	variable	NOUN
gp-84	4	10	is	be	AUX
gp-84	4	11	measured	measure	VERB
gp-84	4	12	by	by	ADP
gp-84	4	13	disclosure	disclosure	NOUN
gp-84	4	14	items	item	NOUN
gp-84	4	15	based	base	VERB
gp-84	4	16	on	on	ADP
gp-84	4	17	the	the	DET
gp-84	4	18	erm	erm	PROPN
gp-84	4	19	framework	framework	NOUN
gp-84	4	20	issued	issue	VERB
gp-84	4	21	by	by	ADP
gp-84	4	22	coso	coso	PROPN
gp-84	4	23	(	(	PUNCT
gp-84	4	24	2004	2004	NUM
gp-84	4	25	)	)	PUNCT
gp-84	4	26	.	.	PUNCT
gp-84	5	1	using	use	VERB
gp-84	5	2	the	the	DET
gp-84	5	3	purposive	purposive	ADJ
gp-84	5	4	sample	sample	NOUN
gp-84	5	5	approach	approach	NOUN
gp-84	5	6	,	,	PUNCT
gp-84	5	7	this	this	DET
gp-84	5	8	study	study	NOUN
gp-84	5	9	examined	examine	VERB
gp-84	5	10	a	a	DET
gp-84	5	11	subset	subset	NOUN
gp-84	5	12	of	of	ADP
gp-84	5	13	businesses	business	NOUN
gp-84	5	14	that	that	PRON
gp-84	5	15	were	be	AUX
gp-84	5	16	listed	list	VERB
gp-84	5	17	in	in	ADP
gp-84	5	18	the	the	DET
gp-84	5	19	lq45	lq45	PROPN
gp-84	5	20	index	index	NOUN
gp-84	5	21	from	from	ADP
gp-84	5	22	2012	2012	NUM
gp-84	5	23	to	to	ADP
gp-84	5	24	2014	2014	NUM
gp-84	5	25	.	.	PUNCT
gp-84	6	1	the	the	DET
gp-84	6	2	data	datum	NOUN
gp-84	6	3	used	use	VERB
gp-84	6	4	is	be	AUX
gp-84	6	5	obtained	obtain	VERB
gp-84	6	6	from	from	ADP
gp-84	6	7	the	the	DET
gp-84	6	8	annual	annual	ADJ
gp-84	6	9	report	report	NOUN
gp-84	6	10	listed	list	VERB
gp-84	6	11	on	on	ADP
gp-84	6	12	the	the	DET
gp-84	6	13	indonesia	indonesia	PROPN
gp-84	6	14	stock	stock	PROPN
gp-84	6	15	exchange	exchange	PROPN
gp-84	6	16	.	.	PUNCT
gp-84	7	1	there	there	PRON
gp-84	7	2	were	be	VERB
gp-84	7	3	15	15	NUM
gp-84	7	4	companies	company	NOUN
gp-84	7	5	during	during	ADP
gp-84	7	6	20122014	20122014	NUM
gp-84	7	7	that	that	PRON
gp-84	7	8	met	meet	VERB
gp-84	7	9	the	the	DET
gp-84	7	10	criteria	criterion	NOUN
gp-84	7	11	.	.	PUNCT
gp-84	8	1	the	the	DET
gp-84	8	2	analysis	analysis	NOUN
gp-84	8	3	method	method	NOUN
gp-84	8	4	used	use	VERB
gp-84	8	5	is	be	AUX
gp-84	8	6	multiple	multiple	ADJ
gp-84	8	7	linear	linear	ADJ
gp-84	8	8	regression	regression	NOUN
gp-84	8	9	analysis	analysis	NOUN
gp-84	8	10	.	.	PUNCT
gp-84	9	1	the	the	DET
gp-84	9	2	results	result	NOUN
gp-84	9	3	showed	show	VERB
gp-84	9	4	that	that	SCONJ
gp-84	9	5	the	the	DET
gp-84	9	6	existence	existence	NOUN
gp-84	9	7	of	of	ADP
gp-84	9	8	the	the	DET
gp-84	9	9	risk	risk	NOUN
gp-84	9	10	management	management	NOUN
gp-84	9	11	committee	committee	NOUN
gp-84	9	12	and	and	CCONJ
gp-84	9	13	the	the	DET
gp-84	9	14	reputation	reputation	NOUN
gp-84	9	15	of	of	ADP
gp-84	9	16	the	the	DET
gp-84	9	17	auditor	auditor	NOUN
gp-84	9	18	had	have	VERB
gp-84	9	19	a	a	DET
gp-84	9	20	significant	significant	ADJ
gp-84	9	21	effect	effect	NOUN
gp-84	9	22	on	on	ADP
gp-84	9	23	the	the	DET
gp-84	9	24	disclosure	disclosure	NOUN
gp-84	9	25	of	of	ADP
gp-84	9	26	enterprise	enterprise	NOUN
gp-84	9	27	risk	risk	NOUN
gp-84	9	28	management	management	NOUN
gp-84	9	29	,	,	PUNCT
gp-84	9	30	while	while	SCONJ
gp-84	9	31	the	the	DET
gp-84	9	32	size	size	NOUN
gp-84	9	33	of	of	ADP
gp-84	9	34	the	the	DET
gp-84	9	35	board	board	NOUN
gp-84	9	36	of	of	ADP
gp-84	9	37	commissioners	commissioner	NOUN
gp-84	9	38	did	do	AUX
gp-84	9	39	not	not	PART
gp-84	9	40	have	have	VERB
gp-84	9	41	a	a	DET
gp-84	9	42	significant	significant	ADJ
gp-84	9	43	effect	effect	NOUN
gp-84	9	44	on	on	ADP
gp-84	9	45	the	the	DET
gp-84	9	46	disclosure	disclosure	NOUN
gp-84	9	47	of	of	ADP
gp-84	9	48	enterprise	enterprise	NOUN
gp-84	9	49	risk	risk	NOUN
gp-84	9	50	management	management	NOUN
gp-84	9	51	.	.	PUNCT
gp-84	10	1	keywords	keyword	NOUN
gp-84	10	2	:	:	PUNCT
gp-84	10	3	enterprise	enterprise	NOUN
gp-84	10	4	risk	risk	NOUN
gp-84	10	5	management	management	NOUN
gp-84	10	6	,	,	PUNCT
gp-84	10	7	existence	existence	NOUN
gp-84	10	8	of	of	ADP
gp-84	10	9	risk	risk	NOUN
gp-84	10	10	management	management	NOUN
gp-84	10	11	committee	committee	NOUN
gp-84	10	12	,	,	PUNCT
gp-84	10	13	auditor	auditor	NOUN
gp-84	10	14	reputation	reputation	NOUN
gp-84	10	15	,	,	PUNCT
gp-84	10	16	size	size	NOUN
gp-84	10	17	of	of	ADP
gp-84	10	18	the	the	DET
gp-84	10	19	board	board	NOUN
gp-84	10	20	of	of	ADP
gp-84	10	21	commissioners	commissioner	NOUN
gp-84	10	22	.	.	PUNCT
gp-84	11	1	introduction	introduction	NOUN
gp-84	11	2	in	in	ADP
gp-84	11	3	the	the	DET
gp-84	11	4	midst	midst	NOUN
gp-84	11	5	of	of	ADP
gp-84	11	6	an	an	DET
gp-84	11	7	economic	economic	ADJ
gp-84	11	8	situation	situation	NOUN
gp-84	11	9	full	full	ADJ
gp-84	11	10	of	of	ADP
gp-84	11	11	uncertainty	uncertainty	NOUN
gp-84	11	12	in	in	ADP
gp-84	11	13	business	business	NOUN
gp-84	11	14	competition	competition	NOUN
gp-84	11	15	and	and	CCONJ
gp-84	11	16	the	the	DET
gp-84	11	17	complexity	complexity	NOUN
gp-84	11	18	of	of	ADP
gp-84	11	19	business	business	NOUN
gp-84	11	20	risks	risk	NOUN
gp-84	11	21	that	that	PRON
gp-84	11	22	must	must	AUX
gp-84	11	23	be	be	AUX
gp-84	11	24	faced	face	VERB
gp-84	11	25	by	by	ADP
gp-84	11	26	companies	company	NOUN
gp-84	11	27	,	,	PUNCT
gp-84	11	28	the	the	DET
gp-84	11	29	risk	risk	NOUN
gp-84	11	30	management	management	NOUN
gp-84	11	31	system	system	NOUN
gp-84	11	32	is	be	AUX
gp-84	11	33	one	one	NUM
gp-84	11	34	of	of	ADP
gp-84	11	35	the	the	DET
gp-84	11	36	main	main	ADJ
gp-84	11	37	tools	tool	NOUN
gp-84	11	38	to	to	PART
gp-84	11	39	reduce	reduce	VERB
gp-84	11	40	and	and	CCONJ
gp-84	11	41	handle	handle	VERB
gp-84	11	42	any	any	DET
gp-84	11	43	risks	risk	NOUN
gp-84	11	44	that	that	PRON
gp-84	11	45	may	may	AUX
gp-84	11	46	arise	arise	VERB
gp-84	11	47	(	(	PUNCT
gp-84	11	48	beasley	beasley	PROPN
gp-84	11	49	et	et	PROPN
gp-84	11	50	al	al	PROPN
gp-84	11	51	.	.	PROPN
gp-84	11	52	,	,	PUNCT
gp-84	11	53	2008	2008	NUM
gp-84	11	54	;	;	PUNCT
gp-84	11	55	layyinatusy	layyinatusy	ADJ
gp-84	11	56	,	,	PUNCT
gp-84	11	57	2013	2013	NUM
gp-84	11	58	)	)	PUNCT
gp-84	11	59	.	.	PUNCT
gp-84	12	1	risk	risk	NOUN
gp-84	12	2	is	be	AUX
gp-84	12	3	very	very	ADV
gp-84	12	4	important	important	ADJ
gp-84	12	5	for	for	ADP
gp-84	12	6	the	the	DET
gp-84	12	7	company	company	NOUN
gp-84	12	8	.	.	PUNCT
gp-84	13	1	the	the	DET
gp-84	13	2	treatment	treatment	NOUN
gp-84	13	3	of	of	ADP
gp-84	13	4	risk	risk	NOUN
gp-84	13	5	has	have	AUX
gp-84	13	6	developed	develop	VERB
gp-84	13	7	in	in	ADP
gp-84	13	8	accordance	accordance	NOUN
gp-84	13	9	with	with	ADP
gp-84	13	10	the	the	DET
gp-84	13	11	phenomena	phenomenon	NOUN
gp-84	13	12	that	that	PRON
gp-84	13	13	occur	occur	VERB
gp-84	13	14	in	in	ADP
gp-84	13	15	the	the	DET
gp-84	13	16	organization	organization	NOUN
gp-84	13	17	or	or	CCONJ
gp-84	13	18	company	company	NOUN
gp-84	13	19	.	.	PUNCT
gp-84	14	1	initially	initially	ADV
gp-84	14	2	,	,	PUNCT
gp-84	14	3	companies	company	NOUN
gp-84	14	4	tend	tend	VERB
gp-84	14	5	to	to	PART
gp-84	14	6	try	try	VERB
gp-84	14	7	to	to	PART
gp-84	14	8	control	control	VERB
gp-84	14	9	risk	risk	NOUN
gp-84	14	10	to	to	PART
gp-84	14	11	provide	provide	VERB
gp-84	14	12	assurance	assurance	NOUN
gp-84	14	13	related	relate	VERB
gp-84	14	14	to	to	ADP
gp-84	14	15	company	company	NOUN
gp-84	14	16	goals	goal	NOUN
gp-84	14	17	.	.	PUNCT
gp-84	15	1	the	the	DET
gp-84	15	2	risks	risk	NOUN
gp-84	15	3	associated	associate	VERB
gp-84	15	4	with	with	ADP
gp-84	15	5	this	this	DET
gp-84	15	6	uncertainty	uncertainty	NOUN
gp-84	15	7	occur	occur	VERB
gp-84	15	8	due	due	ADP
gp-84	15	9	to	to	ADP
gp-84	15	10	the	the	DET
gp-84	15	11	lack	lack	NOUN
gp-84	15	12	or	or	CCONJ
gp-84	15	13	unavailability	unavailability	NOUN
gp-84	15	14	of	of	ADP
gp-84	15	15	sufficient	sufficient	ADJ
gp-84	15	16	information	information	NOUN
gp-84	15	17	about	about	ADP
gp-84	15	18	what	what	PRON
gp-84	15	19	will	will	AUX
gp-84	15	20	happen	happen	VERB
gp-84	15	21	(	(	PUNCT
gp-84	15	22	layyinatusy	layyinatusy	ADJ
gp-84	15	23	,	,	PUNCT
gp-84	15	24	2013	2013	NUM
gp-84	15	25	;	;	PUNCT
gp-84	15	26	sirait	sirait	VERB
gp-84	15	27	et	et	PROPN
gp-84	15	28	al	al	PROPN
gp-84	15	29	.	.	PROPN
gp-84	15	30	,	,	PUNCT
gp-84	15	31	2022	2022	NUM
gp-84	15	32	)	)	PUNCT
gp-84	15	33	.	.	PUNCT
gp-84	16	1	uncertainty	uncertainty	NOUN
gp-84	16	2	can	can	AUX
gp-84	16	3	have	have	VERB
gp-84	16	4	beneficial	beneficial	ADJ
gp-84	16	5	or	or	CCONJ
gp-84	16	6	detrimental	detrimental	ADJ
gp-84	16	7	consequences	consequence	NOUN
gp-84	16	8	.	.	PUNCT
gp-84	17	1	uncertainty	uncertainty	NOUN
gp-84	17	2	that	that	PRON
gp-84	17	3	creates	create	VERB
gp-84	17	4	american	american	ADJ
gp-84	17	5	journal	journal	PROPN
gp-84	17	6	of	of	ADP
gp-84	17	7	economic	economic	ADJ
gp-84	17	8	and	and	CCONJ
gp-84	17	9	management	management	NOUN
gp-84	17	10	business	business	NOUN
gp-84	17	11	vol	vol	NOUN
gp-84	17	12	.	.	PROPN
gp-84	18	1	3	3	NUM
gp-84	18	2	no	no	NOUN
gp-84	18	3	.	.	NOUN
gp-84	18	4	5	5	NUM
gp-84	18	5	may	may	PROPN
gp-84	18	6	2024	2024	NUM
gp-84	18	7	2	2	NUM
gp-84	18	8	profitable	profitable	ADJ
gp-84	18	9	possibilities	possibility	NOUN
gp-84	18	10	is	be	AUX
gp-84	18	11	known	know	VERB
gp-84	18	12	as	as	ADP
gp-84	18	13	opportunity	opportunity	NOUN
gp-84	18	14	,	,	PUNCT
gp-84	18	15	while	while	SCONJ
gp-84	18	16	uncertainty	uncertainty	NOUN
gp-84	18	17	that	that	PRON
gp-84	18	18	creates	create	VERB
gp-84	18	19	adverse	adverse	ADJ
gp-84	18	20	effects	effect	NOUN
gp-84	18	21	is	be	AUX
gp-84	18	22	known	know	VERB
gp-84	18	23	as	as	ADP
gp-84	18	24	risk	risk	NOUN
gp-84	18	25	.	.	PUNCT
gp-84	19	1	in	in	ADP
gp-84	19	2	general	general	ADJ
gp-84	19	3	,	,	PUNCT
gp-84	19	4	risk	risk	NOUN
gp-84	19	5	can	can	AUX
gp-84	19	6	be	be	AUX
gp-84	19	7	interpreted	interpret	VERB
gp-84	19	8	as	as	ADP
gp-84	19	9	a	a	DET
gp-84	19	10	situation	situation	NOUN
gp-84	19	11	in	in	ADP
gp-84	19	12	which	which	PRON
gp-84	19	13	an	an	DET
gp-84	19	14	adverse	adverse	ADJ
gp-84	19	15	possibility	possibility	NOUN
gp-84	19	16	exists	exist	VERB
gp-84	19	17	for	for	ADP
gp-84	19	18	a	a	DET
gp-84	19	19	person	person	NOUN
gp-84	19	20	or	or	CCONJ
gp-84	19	21	company	company	NOUN
gp-84	19	22	(	(	PUNCT
gp-84	19	23	aven	aven	NOUN
gp-84	19	24	,	,	PUNCT
gp-84	19	25	2013	2013	NUM
gp-84	19	26	)	)	PUNCT
gp-84	19	27	.	.	PUNCT
gp-84	20	1	this	this	PRON
gp-84	20	2	led	lead	VERB
gp-84	20	3	to	to	ADP
gp-84	20	4	the	the	DET
gp-84	20	5	idea	idea	NOUN
gp-84	20	6	of	of	ADP
gp-84	20	7	implementing	implement	VERB
gp-84	20	8	enterprise	enterprise	NOUN
gp-84	20	9	risk	risk	NOUN
gp-84	20	10	management	management	NOUN
gp-84	20	11	.	.	PUNCT
gp-84	21	1	risk	risk	NOUN
gp-84	21	2	management	management	NOUN
gp-84	21	3	disclosure	disclosure	NOUN
gp-84	21	4	is	be	AUX
gp-84	21	5	a	a	DET
gp-84	21	6	form	form	NOUN
gp-84	21	7	of	of	ADP
gp-84	21	8	corporate	corporate	ADJ
gp-84	21	9	responsibility	responsibility	NOUN
gp-84	21	10	that	that	PRON
gp-84	21	11	controls	control	VERB
gp-84	21	12	management	management	NOUN
gp-84	21	13	activities	activity	NOUN
gp-84	21	14	to	to	PART
gp-84	21	15	minimize	minimize	VERB
gp-84	21	16	the	the	DET
gp-84	21	17	occurrence	occurrence	NOUN
gp-84	21	18	of	of	ADP
gp-84	21	19	fraudulent	fraudulent	ADJ
gp-84	21	20	practices	practice	NOUN
gp-84	21	21	in	in	ADP
gp-84	21	22	financial	financial	ADJ
gp-84	21	23	statements	statement	NOUN
gp-84	21	24	.	.	PUNCT
gp-84	22	1	one	one	NUM
gp-84	22	2	way	way	NOUN
gp-84	22	3	that	that	PRON
gp-84	22	4	a	a	DET
gp-84	22	5	firm	firm	NOUN
gp-84	22	6	shows	show	VERB
gp-84	22	7	that	that	SCONJ
gp-84	22	8	it	it	PRON
gp-84	22	9	is	be	AUX
gp-84	22	10	superior	superior	ADJ
gp-84	22	11	to	to	ADP
gp-84	22	12	others	other	NOUN
gp-84	22	13	is	be	AUX
gp-84	22	14	by	by	ADP
gp-84	22	15	implementing	implement	VERB
gp-84	22	16	and	and	CCONJ
gp-84	22	17	disclosing	disclose	VERB
gp-84	22	18	enterprise	enterprise	NOUN
gp-84	22	19	risk	risk	NOUN
gp-84	22	20	management	management	NOUN
gp-84	22	21	(	(	PUNCT
gp-84	22	22	erm	erm	PROPN
gp-84	22	23	)	)	PUNCT
gp-84	22	24	,	,	PUNCT
gp-84	22	25	which	which	PRON
gp-84	22	26	is	be	AUX
gp-84	22	27	based	base	VERB
gp-84	22	28	on	on	ADP
gp-84	22	29	transparency	transparency	NOUN
gp-84	22	30	(	(	PUNCT
gp-84	22	31	hidayah	hidayah	NOUN
gp-84	22	32	et	et	PROPN
gp-84	22	33	al	al	PROPN
gp-84	22	34	.	.	PROPN
gp-84	22	35	,	,	PUNCT
gp-84	22	36	2021	2021	NUM
gp-84	22	37	)	)	PUNCT
gp-84	22	38	.	.	PUNCT
gp-84	23	1	corporate	corporate	ADJ
gp-84	23	2	risk	risk	NOUN
gp-84	23	3	management	management	NOUN
gp-84	23	4	is	be	AUX
gp-84	23	5	a	a	DET
gp-84	23	6	process	process	NOUN
gp-84	23	7	influenced	influence	VERB
gp-84	23	8	by	by	ADP
gp-84	23	9	the	the	DET
gp-84	23	10	board	board	NOUN
gp-84	23	11	of	of	ADP
gp-84	23	12	directors	director	NOUN
gp-84	23	13	,	,	PUNCT
gp-84	23	14	management	management	NOUN
gp-84	23	15	,	,	PUNCT
gp-84	23	16	and	and	CCONJ
gp-84	23	17	other	other	ADJ
gp-84	23	18	personnel	personnel	NOUN
gp-84	23	19	,	,	PUNCT
gp-84	23	20	applied	apply	VERB
gp-84	23	21	in	in	ADP
gp-84	23	22	strategy	strategy	NOUN
gp-84	23	23	setting	setting	NOUN
gp-84	23	24	and	and	CCONJ
gp-84	23	25	throughout	throughout	ADP
gp-84	23	26	the	the	DET
gp-84	23	27	company	company	NOUN
gp-84	23	28	.	.	PUNCT
gp-84	24	1	it	it	PRON
gp-84	24	2	is	be	AUX
gp-84	24	3	designed	design	VERB
gp-84	24	4	to	to	PART
gp-84	24	5	identify	identify	VERB
gp-84	24	6	potential	potential	ADJ
gp-84	24	7	events	event	NOUN
gp-84	24	8	that	that	PRON
gp-84	24	9	may	may	AUX
gp-84	24	10	affect	affect	VERB
gp-84	24	11	the	the	DET
gp-84	24	12	entity	entity	NOUN
gp-84	24	13	and	and	CCONJ
gp-84	24	14	manage	manage	VERB
gp-84	24	15	risk	risk	NOUN
gp-84	24	16	within	within	ADP
gp-84	24	17	risk	risk	NOUN
gp-84	24	18	appetite	appetite	NOUN
gp-84	24	19	to	to	PART
gp-84	24	20	provide	provide	VERB
gp-84	24	21	reasonable	reasonable	ADJ
gp-84	24	22	assurance	assurance	NOUN
gp-84	24	23	based	base	VERB
gp-84	24	24	on	on	ADP
gp-84	24	25	the	the	DET
gp-84	24	26	achievement	achievement	NOUN
gp-84	24	27	of	of	ADP
gp-84	24	28	corporate	corporate	ADJ
gp-84	24	29	objectives	objective	NOUN
gp-84	24	30	(	(	PUNCT
gp-84	24	31	coso	coso	NOUN
gp-84	24	32	framework	framework	NOUN
gp-84	24	33	,	,	PUNCT
gp-84	24	34	2004	2004	NUM
gp-84	24	35	)	)	PUNCT
gp-84	24	36	.	.	PUNCT
gp-84	25	1	enterprise	enterprise	NOUN
gp-84	25	2	risk	risk	NOUN
gp-84	25	3	management	management	NOUN
gp-84	25	4	(	(	PUNCT
gp-84	25	5	erm	erm	PROPN
gp-84	25	6	)	)	PUNCT
gp-84	25	7	programs	program	NOUN
gp-84	25	8	have	have	VERB
gp-84	25	9	more	more	ADJ
gp-84	25	10	benefits	benefit	NOUN
gp-84	25	11	by	by	ADP
gp-84	25	12	providing	provide	VERB
gp-84	25	13	more	more	ADJ
gp-84	25	14	information	information	NOUN
gp-84	25	15	about	about	ADP
gp-84	25	16	the	the	DET
gp-84	25	17	company	company	NOUN
gp-84	25	18	's	's	PART
gp-84	25	19	risk	risk	NOUN
gp-84	25	20	profile	profile	NOUN
gp-84	25	21	.	.	PUNCT
gp-84	26	1	this	this	PRON
gp-84	26	2	is	be	AUX
gp-84	26	3	because	because	SCONJ
gp-84	26	4	outsiders	outsider	NOUN
gp-84	26	5	are	be	AUX
gp-84	26	6	more	more	ADV
gp-84	26	7	likely	likely	ADJ
gp-84	26	8	to	to	PART
gp-84	26	9	have	have	VERB
gp-84	26	10	difficulty	difficulty	NOUN
gp-84	26	11	assessing	assess	VERB
gp-84	26	12	the	the	DET
gp-84	26	13	financial	financial	ADJ
gp-84	26	14	strengths	strength	NOUN
gp-84	26	15	and	and	CCONJ
gp-84	26	16	risks	risk	NOUN
gp-84	26	17	of	of	ADP
gp-84	26	18	highly	highly	ADV
gp-84	26	19	financial	financial	ADJ
gp-84	26	20	and	and	CCONJ
gp-84	26	21	complex	complex	ADJ
gp-84	26	22	companies	company	NOUN
gp-84	26	23	.	.	PUNCT
gp-84	27	1	companies	company	NOUN
gp-84	27	2	can	can	AUX
gp-84	27	3	communicate	communicate	VERB
gp-84	27	4	the	the	DET
gp-84	27	5	risk	risk	NOUN
gp-84	27	6	profile	profile	NOUN
gp-84	27	7	to	to	ADP
gp-84	27	8	external	external	ADJ
gp-84	27	9	parties	party	NOUN
gp-84	27	10	both	both	CCONJ
gp-84	27	11	financially	financially	ADV
gp-84	27	12	and	and	CCONJ
gp-84	27	13	nonfinancially	nonfinancially	ADV
gp-84	27	14	thanks	thank	NOUN
gp-84	27	15	to	to	ADP
gp-84	27	16	erm	erm	PROPN
gp-84	27	17	,	,	PUNCT
gp-84	27	18	which	which	PRON
gp-84	27	19	also	also	ADV
gp-84	27	20	acts	act	VERB
gp-84	27	21	as	as	ADP
gp-84	27	22	a	a	DET
gp-84	27	23	symbol	symbol	NOUN
gp-84	27	24	of	of	ADP
gp-84	27	25	the	the	DET
gp-84	27	26	organization	organization	NOUN
gp-84	27	27	's	's	PART
gp-84	27	28	dedication	dedication	NOUN
gp-84	27	29	to	to	PART
gp-84	27	30	risk	risk	VERB
gp-84	27	31	management	management	NOUN
gp-84	27	32	(	(	PUNCT
gp-84	27	33	handayani	handayani	PROPN
gp-84	27	34	&	&	CCONJ
gp-84	27	35	yanto	yanto	NOUN
gp-84	27	36	,	,	PUNCT
gp-84	27	37	2013	2013	NUM
gp-84	27	38	;	;	PUNCT
gp-84	27	39	hoyt	hoyt	PROPN
gp-84	27	40	&	&	CCONJ
gp-84	27	41	liebenberg	liebenberg	PROPN
gp-84	27	42	,	,	PUNCT
gp-84	27	43	2011	2011	NUM
gp-84	27	44	)	)	PUNCT
gp-84	27	45	.	.	PUNCT
gp-84	28	1	the	the	DET
gp-84	28	2	growing	grow	VERB
gp-84	28	3	complexity	complexity	NOUN
gp-84	28	4	of	of	ADP
gp-84	28	5	business	business	NOUN
gp-84	28	6	activities	activity	NOUN
gp-84	28	7	also	also	ADV
gp-84	28	8	triggers	trigger	VERB
gp-84	28	9	various	various	ADJ
gp-84	28	10	business	business	NOUN
gp-84	28	11	risks	risk	NOUN
gp-84	28	12	that	that	PRON
gp-84	28	13	will	will	AUX
gp-84	28	14	be	be	AUX
gp-84	28	15	faced	face	VERB
gp-84	28	16	by	by	ADP
gp-84	28	17	companies	company	NOUN
gp-84	28	18	,	,	PUNCT
gp-84	28	19	even	even	ADV
gp-84	28	20	technological	technological	ADJ
gp-84	28	21	developments	development	NOUN
gp-84	28	22	,	,	PUNCT
gp-84	28	23	globalization	globalization	NOUN
gp-84	28	24	,	,	PUNCT
gp-84	28	25	and	and	CCONJ
gp-84	28	26	the	the	DET
gp-84	28	27	development	development	NOUN
gp-84	28	28	of	of	ADP
gp-84	28	29	business	business	NOUN
gp-84	28	30	transactions	transaction	NOUN
gp-84	28	31	such	such	ADJ
gp-84	28	32	as	as	ADP
gp-84	28	33	hedging	hedging	NOUN
gp-84	28	34	cause	cause	VERB
gp-84	28	35	greater	great	ADJ
gp-84	28	36	difficulties	difficulty	NOUN
gp-84	28	37	businesses	business	NOUN
gp-84	28	38	have	have	VERB
gp-84	28	39	in	in	ADP
gp-84	28	40	controlling	control	VERB
gp-84	28	41	the	the	DET
gp-84	28	42	risks	risk	NOUN
gp-84	28	43	they	they	PRON
gp-84	28	44	must	must	AUX
gp-84	28	45	take	take	VERB
gp-84	28	46	(	(	PUNCT
gp-84	28	47	beasley	beasley	PROPN
gp-84	28	48	et	et	PROPN
gp-84	28	49	al	al	PROPN
gp-84	28	50	.	.	PROPN
gp-84	28	51	,	,	PUNCT
gp-84	28	52	2008	2008	NUM
gp-84	28	53	)	)	PUNCT
gp-84	28	54	.	.	PUNCT
gp-84	29	1	therefore	therefore	ADV
gp-84	29	2	,	,	PUNCT
gp-84	29	3	to	to	PART
gp-84	29	4	face	face	VERB
gp-84	29	5	all	all	DET
gp-84	29	6	these	these	DET
gp-84	29	7	challenges	challenge	NOUN
gp-84	29	8	,	,	PUNCT
gp-84	29	9	the	the	DET
gp-84	29	10	implementation	implementation	NOUN
gp-84	29	11	of	of	ADP
gp-84	29	12	a	a	DET
gp-84	29	13	formal	formal	ADJ
gp-84	29	14	and	and	CCONJ
gp-84	29	15	structured	structured	ADJ
gp-84	29	16	risk	risk	NOUN
gp-84	29	17	management	management	NOUN
gp-84	29	18	system	system	NOUN
gp-84	29	19	is	be	AUX
gp-84	29	20	a	a	DET
gp-84	29	21	must	must	NOUN
gp-84	29	22	for	for	ADP
gp-84	29	23	companies	company	NOUN
gp-84	29	24	(	(	PUNCT
gp-84	29	25	meizaroh	meizaroh	NOUN
gp-84	29	26	and	and	CCONJ
gp-84	29	27	lucyanda	lucyanda	NOUN
gp-84	29	28	,	,	PUNCT
gp-84	29	29	2011	2011	NUM
gp-84	29	30	)	)	PUNCT
gp-84	29	31	.	.	PUNCT
gp-84	30	1	the	the	DET
gp-84	30	2	cases	case	NOUN
gp-84	30	3	of	of	ADP
gp-84	30	4	enron	enron	PROPN
gp-84	30	5	and	and	CCONJ
gp-84	30	6	worldcom	worldcom	PROPN
gp-84	30	7	and	and	CCONJ
gp-84	30	8	the	the	DET
gp-84	30	9	global	global	ADJ
gp-84	30	10	crisis	crisis	NOUN
gp-84	30	11	that	that	PRON
gp-84	30	12	hit	hit	VERB
gp-84	30	13	the	the	DET
gp-84	30	14	world	world	NOUN
gp-84	30	15	in	in	ADP
gp-84	30	16	2008	2008	NUM
gp-84	30	17	caused	cause	VERB
gp-84	30	18	much	much	ADJ
gp-84	30	19	debate	debate	NOUN
gp-84	30	20	about	about	ADP
gp-84	30	21	the	the	DET
gp-84	30	22	importance	importance	NOUN
gp-84	30	23	of	of	ADP
gp-84	30	24	good	good	ADJ
gp-84	30	25	corporate	corporate	ADJ
gp-84	30	26	governance	governance	NOUN
gp-84	30	27	(	(	PUNCT
gp-84	30	28	abid	abid	PROPN
gp-84	30	29	&	&	CCONJ
gp-84	30	30	ahmed	ahmed	PROPN
gp-84	30	31	,	,	PUNCT
gp-84	30	32	2014	2014	NUM
gp-84	30	33	)	)	PUNCT
gp-84	30	34	.	.	PUNCT
gp-84	31	1	failure	failure	NOUN
gp-84	31	2	to	to	PART
gp-84	31	3	implement	implement	VERB
gp-84	31	4	good	good	ADJ
gp-84	31	5	corporate	corporate	ADJ
gp-84	31	6	governance	governance	NOUN
gp-84	31	7	has	have	AUX
gp-84	31	8	been	be	AUX
gp-84	31	9	covered	cover	VERB
gp-84	31	10	in	in	ADP
gp-84	31	11	the	the	DET
gp-84	31	12	sarbanes	sarbanes	PROPN
gp-84	31	13	oxley	oxley	PROPN
gp-84	31	14	act	act	PROPN
gp-84	31	15	,	,	PUNCT
gp-84	31	16	which	which	PRON
gp-84	31	17	highlights	highlight	VERB
gp-84	31	18	the	the	DET
gp-84	31	19	significance	significance	NOUN
gp-84	31	20	of	of	ADP
gp-84	31	21	risk	risk	NOUN
gp-84	31	22	management	management	NOUN
gp-84	31	23	implementation	implementation	NOUN
gp-84	31	24	in	in	ADP
gp-84	31	25	businesses	business	NOUN
gp-84	31	26	to	to	PART
gp-84	31	27	stop	stop	VERB
gp-84	31	28	financial	financial	ADJ
gp-84	31	29	reporting	reporting	NOUN
gp-84	31	30	fraud	fraud	NOUN
gp-84	31	31	.	.	PUNCT
gp-84	32	1	the	the	DET
gp-84	32	2	application	application	NOUN
gp-84	32	3	of	of	ADP
gp-84	32	4	strong	strong	ADJ
gp-84	32	5	corporate	corporate	ADJ
gp-84	32	6	governance	governance	NOUN
gp-84	32	7	,	,	PUNCT
gp-84	32	8	namely	namely	ADV
gp-84	32	9	the	the	DET
gp-84	32	10	transparency	transparency	NOUN
gp-84	32	11	concept	concept	NOUN
gp-84	32	12	,	,	PUNCT
gp-84	32	13	which	which	PRON
gp-84	32	14	necessitates	necessitate	VERB
gp-84	32	15	the	the	DET
gp-84	32	16	use	use	NOUN
gp-84	32	17	of	of	ADP
gp-84	32	18	enterprise	enterprise	NOUN
gp-84	32	19	-	-	PUNCT
gp-84	32	20	wide	wide	ADJ
gp-84	32	21	risk	risk	NOUN
gp-84	32	22	management	management	NOUN
gp-84	32	23	,	,	PUNCT
gp-84	32	24	is	be	AUX
gp-84	32	25	directly	directly	ADV
gp-84	32	26	linked	link	VERB
gp-84	32	27	to	to	ADP
gp-84	32	28	the	the	DET
gp-84	32	29	execution	execution	NOUN
gp-84	32	30	of	of	ADP
gp-84	32	31	risk	risk	NOUN
gp-84	32	32	management	management	NOUN
gp-84	32	33	(	(	PUNCT
gp-84	32	34	hidayah	hidayah	PROPN
gp-84	32	35	et	et	PROPN
gp-84	32	36	al	al	PROPN
gp-84	32	37	.	.	PROPN
gp-84	32	38	,	,	PUNCT
gp-84	32	39	2021	2021	NUM
gp-84	32	40	;	;	PUNCT
gp-84	32	41	saebah	saebah	PROPN
gp-84	32	42	et	et	PROPN
gp-84	32	43	al	al	PROPN
gp-84	32	44	.	.	PROPN
gp-84	32	45	,	,	PUNCT
gp-84	32	46	2023	2023	NUM
gp-84	32	47	)	)	PUNCT
gp-84	32	48	.	.	PUNCT
gp-84	33	1	the	the	DET
gp-84	33	2	existence	existence	NOUN
gp-84	33	3	of	of	ADP
gp-84	33	4	a	a	DET
gp-84	33	5	risk	risk	NOUN
gp-84	33	6	management	management	NOUN
gp-84	33	7	committee	committee	NOUN
gp-84	33	8	(	(	PUNCT
gp-84	33	9	rmc	rmc	PROPN
gp-84	33	10	)	)	PUNCT
gp-84	33	11	influences	influence	VERB
gp-84	33	12	erm	erm	PROPN
gp-84	33	13	disclosure	disclosure	NOUN
gp-84	33	14	.	.	PUNCT
gp-84	34	1	companies	company	NOUN
gp-84	34	2	with	with	ADP
gp-84	34	3	rmcs	rmcs	NOUN
gp-84	34	4	can	can	AUX
gp-84	34	5	devote	devote	VERB
gp-84	34	6	more	more	ADJ
gp-84	34	7	time	time	NOUN
gp-84	34	8	,	,	PUNCT
gp-84	34	9	energy	energy	NOUN
gp-84	34	10	,	,	PUNCT
gp-84	34	11	and	and	CCONJ
gp-84	34	12	ability	ability	NOUN
gp-84	34	13	to	to	ADP
gp-84	34	14	evaluating	evaluate	VERB
gp-84	34	15	all	all	DET
gp-84	34	16	internal	internal	ADJ
gp-84	34	17	controls	control	NOUN
gp-84	34	18	and	and	CCONJ
gp-84	34	19	dealing	deal	VERB
gp-84	34	20	with	with	ADP
gp-84	34	21	possible	possible	ADJ
gp-84	34	22	risks	risk	NOUN
gp-84	34	23	.	.	PUNCT
gp-84	35	1	the	the	DET
gp-84	35	2	rmc	rmc	PROPN
gp-84	35	3	can	can	AUX
gp-84	35	4	improve	improve	VERB
gp-84	35	5	the	the	DET
gp-84	35	6	quality	quality	NOUN
gp-84	35	7	of	of	ADP
gp-84	35	8	risk	risk	NOUN
gp-84	35	9	assessment	assessment	NOUN
gp-84	35	10	and	and	CCONJ
gp-84	35	11	supervision	supervision	NOUN
gp-84	35	12	and	and	CCONJ
gp-84	35	13	encourage	encourage	VERB
gp-84	35	14	companies	company	NOUN
gp-84	35	15	to	to	PART
gp-84	35	16	disclose	disclose	VERB
gp-84	35	17	the	the	DET
gp-84	35	18	risks	risk	NOUN
gp-84	35	19	faced	face	VERB
gp-84	35	20	(	(	PUNCT
gp-84	35	21	meizaroh	meizaroh	NOUN
gp-84	35	22	and	and	CCONJ
gp-84	35	23	lucyanda	lucyanda	NOUN
gp-84	35	24	,	,	PUNCT
gp-84	35	25	2011	2011	NUM
gp-84	35	26	)	)	PUNCT
gp-84	35	27	.	.	PUNCT
gp-84	36	1	the	the	DET
gp-84	36	2	big	big	ADJ
gp-84	36	3	four	four	NUM
gp-84	36	4	can	can	AUX
gp-84	36	5	offer	offer	VERB
gp-84	36	6	advice	advice	NOUN
gp-84	36	7	on	on	ADP
gp-84	36	8	sound	sound	ADJ
gp-84	36	9	corporate	corporate	ADJ
gp-84	36	10	governance	governance	NOUN
gp-84	36	11	procedures	procedure	NOUN
gp-84	36	12	and	and	CCONJ
gp-84	36	13	help	help	VERB
gp-84	36	14	internal	internal	ADJ
gp-84	36	15	auditors	auditor	NOUN
gp-84	36	16	review	review	VERB
gp-84	36	17	and	and	CCONJ
gp-84	36	18	enhance	enhance	VERB
gp-84	36	19	risk	risk	NOUN
gp-84	36	20	management	management	NOUN
gp-84	36	21	's	's	PART
gp-84	36	22	efficacy	efficacy	NOUN
gp-84	36	23	to	to	PART
gp-84	36	24	raise	raise	VERB
gp-84	36	25	the	the	DET
gp-84	36	26	standard	standard	NOUN
gp-84	36	27	of	of	ADP
gp-84	36	28	company	company	NOUN
gp-84	36	29	risk	risk	NOUN
gp-84	36	30	assessment	assessment	NOUN
gp-84	36	31	and	and	CCONJ
gp-84	36	32	oversight	oversight	NOUN
gp-84	36	33	(	(	PUNCT
gp-84	36	34	hidayah	hidayah	PROPN
gp-84	36	35	et	et	PROPN
gp-84	36	36	al	al	PROPN
gp-84	36	37	.	.	PROPN
gp-84	36	38	,	,	PUNCT
gp-84	36	39	2021	2021	NUM
gp-84	36	40	;	;	PUNCT
gp-84	36	41	hoyt	hoyt	PROPN
gp-84	36	42	&	&	CCONJ
gp-84	36	43	liebenberg	liebenberg	PROPN
gp-84	36	44	,	,	PUNCT
gp-84	36	45	2011	2011	NUM
gp-84	36	46	)	)	PUNCT
gp-84	36	47	.	.	PUNCT
gp-84	37	1	the	the	DET
gp-84	37	2	board	board	NOUN
gp-84	37	3	of	of	ADP
gp-84	37	4	commissioners	commissioner	NOUN
gp-84	37	5	has	have	VERB
gp-84	37	6	a	a	DET
gp-84	37	7	role	role	NOUN
gp-84	37	8	to	to	PART
gp-84	37	9	oversee	oversee	VERB
gp-84	37	10	the	the	DET
gp-84	37	11	implementation	implementation	NOUN
gp-84	37	12	of	of	ADP
gp-84	37	13	risk	risk	NOUN
gp-84	37	14	management	management	NOUN
gp-84	37	15	and	and	CCONJ
gp-84	37	16	ensure	ensure	VERB
gp-84	37	17	that	that	SCONJ
gp-84	37	18	the	the	DET
gp-84	37	19	company	company	NOUN
gp-84	37	20	has	have	VERB
gp-84	37	21	an	an	DET
gp-84	37	22	effective	effective	ADJ
gp-84	37	23	risk	risk	NOUN
gp-84	37	24	management	management	NOUN
gp-84	37	25	program	program	NOUN
gp-84	37	26	.	.	PUNCT
gp-84	38	1	large	large	ADJ
gp-84	38	2	board	board	NOUN
gp-84	38	3	sizes	size	NOUN
gp-84	38	4	can	can	AUX
gp-84	38	5	khoerunnisa	khoerunnisa	X
gp-84	38	6	,	,	PUNCT
gp-84	38	7	imam	imam	PROPN
gp-84	38	8	abu	abu	PROPN
gp-84	38	9	hanifah	hanifah	PROPN
gp-84	38	10	,	,	PUNCT
gp-84	38	11	wulan	wulan	VERB
gp-84	38	12	retnowati	retnowati	PROPN
gp-84	38	13	3	3	NUM
gp-84	38	14	reduce	reduce	VERB
gp-84	38	15	the	the	DET
gp-84	38	16	influence	influence	NOUN
gp-84	38	17	of	of	ADP
gp-84	38	18	managers	manager	NOUN
gp-84	38	19	so	so	SCONJ
gp-84	38	20	that	that	SCONJ
gp-84	38	21	boards	board	NOUN
gp-84	38	22	can	can	AUX
gp-84	38	23	perform	perform	VERB
gp-84	38	24	supervisory	supervisory	ADJ
gp-84	38	25	functions	function	NOUN
gp-84	38	26	effectively	effectively	ADV
gp-84	38	27	(	(	PUNCT
gp-84	38	28	(	(	PUNCT
gp-84	38	29	jankensgård	jankensgård	PROPN
gp-84	38	30	,	,	PUNCT
gp-84	38	31	2019	2019	NUM
gp-84	38	32	)	)	PUNCT
gp-84	38	33	in	in	ADP
gp-84	38	34	(	(	PUNCT
gp-84	38	35	agista	agista	PROPN
gp-84	38	36	&	&	CCONJ
gp-84	38	37	mimba	mimba	PROPN
gp-84	38	38	,	,	PUNCT
gp-84	38	39	2017	2017	NUM
gp-84	38	40	)	)	PUNCT
gp-84	38	41	)	)	PUNCT
gp-84	38	42	.	.	PUNCT
gp-84	39	1	the	the	DET
gp-84	39	2	large	large	ADJ
gp-84	39	3	number	number	NOUN
gp-84	39	4	of	of	ADP
gp-84	39	5	board	board	NOUN
gp-84	39	6	members	member	NOUN
gp-84	39	7	increases	increase	VERB
gp-84	39	8	opportunities	opportunity	NOUN
gp-84	39	9	to	to	PART
gp-84	39	10	exchange	exchange	VERB
gp-84	39	11	information	information	NOUN
gp-84	39	12	and	and	CCONJ
gp-84	39	13	expertise	expertise	NOUN
gp-84	39	14	so	so	SCONJ
gp-84	39	15	as	as	SCONJ
gp-84	39	16	to	to	PART
gp-84	39	17	improve	improve	VERB
gp-84	39	18	the	the	DET
gp-84	39	19	quality	quality	NOUN
gp-84	39	20	of	of	ADP
gp-84	39	21	erm	erm	PROPN
gp-84	39	22	(	(	PUNCT
gp-84	39	23	desender	desender	NOUN
gp-84	39	24	,	,	PUNCT
gp-84	39	25	2011	2011	NUM
gp-84	39	26	)	)	PUNCT
gp-84	39	27	in	in	ADP
gp-84	39	28	(	(	PUNCT
gp-84	39	29	jatiningrum	jatiningrum	NOUN
gp-84	39	30	,	,	PUNCT
gp-84	39	31	2012	2012	NUM
gp-84	39	32	)	)	PUNCT
gp-84	39	33	.	.	PUNCT
gp-84	40	1	previous	previous	ADJ
gp-84	40	2	studies	study	NOUN
gp-84	40	3	on	on	ADP
gp-84	40	4	enterprise	enterprise	NOUN
gp-84	40	5	risk	risk	NOUN
gp-84	40	6	management	management	NOUN
gp-84	40	7	(	(	PUNCT
gp-84	40	8	erm	erm	PROPN
gp-84	40	9	)	)	PUNCT
gp-84	40	10	disclosures	disclosure	NOUN
gp-84	40	11	have	have	AUX
gp-84	40	12	been	be	AUX
gp-84	40	13	conducted	conduct	VERB
gp-84	40	14	but	but	CCONJ
gp-84	40	15	have	have	AUX
gp-84	40	16	shown	show	VERB
gp-84	40	17	inconsistent	inconsistent	ADJ
gp-84	40	18	results	result	NOUN
gp-84	40	19	.	.	PUNCT
gp-84	41	1	in	in	ADP
gp-84	41	2	indonesia	indonesia	PROPN
gp-84	41	3	,	,	PUNCT
gp-84	41	4	research	research	NOUN
gp-84	41	5	on	on	ADP
gp-84	41	6	enterprise	enterprise	NOUN
gp-84	41	7	risk	risk	NOUN
gp-84	41	8	management	management	NOUN
gp-84	41	9	(	(	PUNCT
gp-84	41	10	erm	erm	PROPN
gp-84	41	11	)	)	PUNCT
gp-84	41	12	has	have	AUX
gp-84	41	13	not	not	PART
gp-84	41	14	been	be	AUX
gp-84	41	15	widely	widely	ADV
gp-84	41	16	conducted	conduct	VERB
gp-84	41	17	,	,	PUNCT
gp-84	41	18	even	even	ADV
gp-84	41	19	though	though	SCONJ
gp-84	41	20	the	the	DET
gp-84	41	21	development	development	NOUN
gp-84	41	22	of	of	ADP
gp-84	41	23	erm	erm	PROPN
gp-84	41	24	has	have	AUX
gp-84	41	25	begun	begin	VERB
gp-84	41	26	to	to	PART
gp-84	41	27	increase	increase	VERB
gp-84	41	28	.	.	PUNCT
gp-84	42	1	therefore	therefore	ADV
gp-84	42	2	,	,	PUNCT
gp-84	42	3	research	research	NOUN
gp-84	42	4	on	on	ADP
gp-84	42	5	erm	erm	PROPN
gp-84	42	6	is	be	AUX
gp-84	42	7	very	very	ADV
gp-84	42	8	interesting	interesting	ADJ
gp-84	42	9	to	to	PART
gp-84	42	10	do	do	AUX
gp-84	42	11	considering	consider	VERB
gp-84	42	12	that	that	SCONJ
gp-84	42	13	erm	erm	PROPN
gp-84	42	14	is	be	AUX
gp-84	42	15	a	a	DET
gp-84	42	16	new	new	ADJ
gp-84	42	17	issue	issue	NOUN
gp-84	42	18	.	.	PUNCT
gp-84	43	1	meizaroh	meizaroh	NOUN
gp-84	43	2	and	and	CCONJ
gp-84	43	3	lucyanda	lucyanda	NOUN
gp-84	43	4	(	(	PUNCT
gp-84	43	5	2017	2017	NUM
gp-84	43	6	)	)	PUNCT
gp-84	43	7	conducted	conduct	VERB
gp-84	43	8	research	research	NOUN
gp-84	43	9	on	on	ADP
gp-84	43	10	the	the	DET
gp-84	43	11	influence	influence	NOUN
gp-84	43	12	of	of	ADP
gp-84	43	13	corporate	corporate	ADJ
gp-84	43	14	governance	governance	NOUN
gp-84	43	15	and	and	CCONJ
gp-84	43	16	ownership	ownership	NOUN
gp-84	43	17	concentration	concentration	NOUN
gp-84	43	18	on	on	ADP
gp-84	43	19	enterprise	enterprise	NOUN
gp-84	43	20	risk	risk	NOUN
gp-84	43	21	management	management	NOUN
gp-84	43	22	disclosure	disclosure	NOUN
gp-84	43	23	.	.	PUNCT
gp-84	44	1	the	the	DET
gp-84	44	2	results	result	NOUN
gp-84	44	3	showed	show	VERB
gp-84	44	4	that	that	SCONJ
gp-84	44	5	the	the	DET
gp-84	44	6	existence	existence	NOUN
gp-84	44	7	of	of	ADP
gp-84	44	8	a	a	DET
gp-84	44	9	risk	risk	NOUN
gp-84	44	10	management	management	NOUN
gp-84	44	11	committee	committee	NOUN
gp-84	44	12	(	(	PUNCT
gp-84	44	13	rmc	rmc	PROPN
gp-84	44	14	)	)	PUNCT
gp-84	44	15	and	and	CCONJ
gp-84	44	16	the	the	DET
gp-84	44	17	reputation	reputation	NOUN
gp-84	44	18	of	of	ADP
gp-84	44	19	the	the	DET
gp-84	44	20	auditor	auditor	NOUN
gp-84	44	21	had	have	VERB
gp-84	44	22	a	a	DET
gp-84	44	23	significant	significant	ADJ
gp-84	44	24	influence	influence	NOUN
gp-84	44	25	on	on	ADP
gp-84	44	26	the	the	DET
gp-84	44	27	disclosure	disclosure	NOUN
gp-84	44	28	,	,	PUNCT
gp-84	44	29	yet	yet	CCONJ
gp-84	44	30	the	the	DET
gp-84	44	31	commissioners	commissioner	NOUN
gp-84	44	32	'	'	PART
gp-84	44	33	size	size	NOUN
gp-84	44	34	showed	show	VERB
gp-84	44	35	insignificant	insignificant	ADJ
gp-84	44	36	results	result	NOUN
gp-84	44	37	.	.	PUNCT
gp-84	45	1	however	however	ADV
gp-84	45	2	,	,	PUNCT
gp-84	45	3	jatiningrum	jatiningrum	PROPN
gp-84	45	4	and	and	CCONJ
gp-84	45	5	fauzi	fauzi	PROPN
gp-84	45	6	's	's	PART
gp-84	45	7	(	(	PUNCT
gp-84	45	8	2012	2012	NUM
gp-84	45	9	)	)	PUNCT
gp-84	45	10	research	research	NOUN
gp-84	45	11	on	on	ADP
gp-84	45	12	the	the	DET
gp-84	45	13	influence	influence	NOUN
gp-84	45	14	of	of	ADP
gp-84	45	15	corporate	corporate	ADJ
gp-84	45	16	governance	governance	NOUN
gp-84	45	17	and	and	CCONJ
gp-84	45	18	ownership	ownership	NOUN
gp-84	45	19	concentration	concentration	NOUN
gp-84	45	20	on	on	ADP
gp-84	45	21	enterprise	enterprise	NOUN
gp-84	45	22	risk	risk	NOUN
gp-84	45	23	management	management	NOUN
gp-84	45	24	disclosure	disclosure	NOUN
gp-84	45	25	showed	show	VERB
gp-84	45	26	different	different	ADJ
gp-84	45	27	results	result	NOUN
gp-84	45	28	.	.	PUNCT
gp-84	46	1	in	in	ADP
gp-84	46	2	the	the	DET
gp-84	46	3	study	study	NOUN
gp-84	46	4	,	,	PUNCT
gp-84	46	5	the	the	DET
gp-84	46	6	size	size	NOUN
gp-84	46	7	of	of	ADP
gp-84	46	8	the	the	DET
gp-84	46	9	board	board	NOUN
gp-84	46	10	of	of	ADP
gp-84	46	11	commissioners	commissioner	NOUN
gp-84	46	12	had	have	VERB
gp-84	46	13	a	a	DET
gp-84	46	14	significant	significant	ADJ
gp-84	46	15	influence	influence	NOUN
gp-84	46	16	.	.	PUNCT
gp-84	47	1	meanwhile	meanwhile	ADV
gp-84	47	2	,	,	PUNCT
gp-84	47	3	the	the	DET
gp-84	47	4	existence	existence	NOUN
gp-84	47	5	of	of	ADP
gp-84	47	6	a	a	DET
gp-84	47	7	risk	risk	NOUN
gp-84	47	8	management	management	NOUN
gp-84	47	9	committee	committee	NOUN
gp-84	47	10	(	(	PUNCT
gp-84	47	11	rmc	rmc	PROPN
gp-84	47	12	)	)	PUNCT
gp-84	47	13	and	and	CCONJ
gp-84	47	14	the	the	DET
gp-84	47	15	reputation	reputation	NOUN
gp-84	47	16	of	of	ADP
gp-84	47	17	the	the	DET
gp-84	47	18	auditor	auditor	NOUN
gp-84	47	19	do	do	AUX
gp-84	47	20	not	not	PART
gp-84	47	21	significantly	significantly	ADV
gp-84	47	22	affect	affect	VERB
gp-84	47	23	the	the	DET
gp-84	47	24	disclosure	disclosure	NOUN
gp-84	47	25	of	of	ADP
gp-84	47	26	enterprise	enterprise	NOUN
gp-84	47	27	risk	risk	NOUN
gp-84	47	28	management	management	NOUN
gp-84	47	29	.	.	PUNCT
gp-84	48	1	this	this	DET
gp-84	48	2	study	study	NOUN
gp-84	48	3	was	be	AUX
gp-84	48	4	conducted	conduct	VERB
gp-84	48	5	to	to	PART
gp-84	48	6	determine	determine	VERB
gp-84	48	7	the	the	DET
gp-84	48	8	influence	influence	NOUN
gp-84	48	9	of	of	ADP
gp-84	48	10	variables	variable	NOUN
gp-84	48	11	on	on	ADP
gp-84	48	12	the	the	DET
gp-84	48	13	existence	existence	NOUN
gp-84	48	14	of	of	ADP
gp-84	48	15	the	the	DET
gp-84	48	16	size	size	NOUN
gp-84	48	17	of	of	ADP
gp-84	48	18	the	the	DET
gp-84	48	19	board	board	NOUN
gp-84	48	20	of	of	ADP
gp-84	48	21	commissioners	commissioner	NOUN
gp-84	48	22	,	,	PUNCT
gp-84	48	23	the	the	DET
gp-84	48	24	auditor	auditor	NOUN
gp-84	48	25	's	's	PART
gp-84	48	26	reputation	reputation	NOUN
gp-84	48	27	,	,	PUNCT
gp-84	48	28	and	and	CCONJ
gp-84	48	29	the	the	DET
gp-84	48	30	risk	risk	NOUN
gp-84	48	31	management	management	NOUN
gp-84	48	32	committee	committee	NOUN
gp-84	48	33	(	(	PUNCT
gp-84	48	34	rmc	rmc	PROPN
gp-84	48	35	)	)	PUNCT
gp-84	48	36	on	on	ADP
gp-84	48	37	enterprise	enterprise	NOUN
gp-84	48	38	risk	risk	NOUN
gp-84	48	39	management	management	NOUN
gp-84	48	40	(	(	PUNCT
gp-84	48	41	erm	erm	PROPN
gp-84	48	42	)	)	PUNCT
gp-84	48	43	disclosure	disclosure	NOUN
gp-84	48	44	in	in	ADP
gp-84	48	45	indonesia	indonesia	PROPN
gp-84	48	46	.	.	PUNCT
gp-84	49	1	this	this	DET
gp-84	49	2	study	study	NOUN
gp-84	49	3	is	be	AUX
gp-84	49	4	anticipated	anticipate	VERB
gp-84	49	5	to	to	PART
gp-84	49	6	offer	offer	VERB
gp-84	49	7	factual	factual	ADJ
gp-84	49	8	data	datum	NOUN
gp-84	49	9	on	on	ADP
gp-84	49	10	the	the	DET
gp-84	49	11	implementation	implementation	NOUN
gp-84	49	12	of	of	ADP
gp-84	49	13	corporate	corporate	ADJ
gp-84	49	14	governance	governance	NOUN
gp-84	49	15	and	and	CCONJ
gp-84	49	16	the	the	DET
gp-84	49	17	application	application	NOUN
gp-84	49	18	of	of	ADP
gp-84	49	19	enterprise	enterprise	NOUN
gp-84	49	20	risk	risk	NOUN
gp-84	49	21	management	management	NOUN
gp-84	49	22	in	in	ADP
gp-84	49	23	companies	company	NOUN
gp-84	49	24	incorporated	incorporate	VERB
gp-84	49	25	in	in	ADP
gp-84	49	26	the	the	DET
gp-84	49	27	lq45	lq45	PROPN
gp-84	49	28	index	index	NOUN
gp-84	49	29	for	for	ADP
gp-84	49	30	2012	2012	NUM
gp-84	49	31	2014	2014	NUM
gp-84	49	32	listed	list	VERB
gp-84	49	33	on	on	ADP
gp-84	49	34	the	the	DET
gp-84	49	35	indonesia	indonesia	PROPN
gp-84	49	36	stock	stock	PROPN
gp-84	49	37	exchange	exchange	PROPN
gp-84	49	38	(	(	PUNCT
gp-84	49	39	idx	idx	PROPN
gp-84	49	40	)	)	PUNCT
gp-84	49	41	.	.	PUNCT
gp-84	50	1	differences	difference	NOUN
gp-84	50	2	in	in	ADP
gp-84	50	3	the	the	DET
gp-84	50	4	results	result	NOUN
gp-84	50	5	of	of	ADP
gp-84	50	6	previous	previous	ADJ
gp-84	50	7	studies	study	NOUN
gp-84	50	8	can	can	AUX
gp-84	50	9	be	be	AUX
gp-84	50	10	caused	cause	VERB
gp-84	50	11	by	by	ADP
gp-84	50	12	differences	difference	NOUN
gp-84	50	13	in	in	ADP
gp-84	50	14	the	the	DET
gp-84	50	15	basis	basis	NOUN
gp-84	50	16	of	of	ADP
gp-84	50	17	reference	reference	NOUN
gp-84	50	18	used	use	VERB
gp-84	50	19	,	,	PUNCT
gp-84	50	20	such	such	ADJ
gp-84	50	21	as	as	ADP
gp-84	50	22	the	the	DET
gp-84	50	23	year	year	NOUN
gp-84	50	24	of	of	ADP
gp-84	50	25	study	study	NOUN
gp-84	50	26	and	and	CCONJ
gp-84	50	27	different	different	ADJ
gp-84	50	28	populations	population	NOUN
gp-84	50	29	/	/	SYM
gp-84	50	30	samples	sample	NOUN
gp-84	50	31	.	.	PUNCT
gp-84	51	1	the	the	DET
gp-84	51	2	existence	existence	NOUN
gp-84	51	3	of	of	ADP
gp-84	51	4	inconsistencies	inconsistency	NOUN
gp-84	51	5	with	with	ADP
gp-84	51	6	previous	previous	ADJ
gp-84	51	7	research	research	NOUN
gp-84	51	8	allows	allow	VERB
gp-84	51	9	further	further	ADJ
gp-84	51	10	research	research	NOUN
gp-84	51	11	to	to	PART
gp-84	51	12	be	be	AUX
gp-84	51	13	carried	carry	VERB
gp-84	51	14	out	out	ADP
gp-84	51	15	.	.	PUNCT
gp-84	52	1	therefore	therefore	ADV
gp-84	52	2	,	,	PUNCT
gp-84	52	3	this	this	DET
gp-84	52	4	study	study	NOUN
gp-84	52	5	seeks	seek	VERB
gp-84	52	6	to	to	PART
gp-84	52	7	examine	examine	VERB
gp-84	52	8	corporate	corporate	ADJ
gp-84	52	9	governance	governance	NOUN
gp-84	52	10	's	's	PART
gp-84	52	11	influence	influence	NOUN
gp-84	52	12	more	more	ADV
gp-84	52	13	deeply	deeply	ADV
gp-84	52	14	on	on	ADP
gp-84	52	15	enterprise	enterprise	NOUN
gp-84	52	16	risk	risk	NOUN
gp-84	52	17	management	management	NOUN
gp-84	52	18	(	(	PUNCT
gp-84	52	19	erm	erm	PROPN
gp-84	52	20	)	)	PUNCT
gp-84	52	21	disclosure	disclosure	NOUN
gp-84	52	22	.	.	PUNCT
gp-84	53	1	based	base	VERB
gp-84	53	2	on	on	ADP
gp-84	53	3	the	the	DET
gp-84	53	4	description	description	NOUN
gp-84	53	5	above	above	ADV
gp-84	53	6	,	,	PUNCT
gp-84	53	7	researchers	researcher	NOUN
gp-84	53	8	are	be	AUX
gp-84	53	9	interested	interested	ADJ
gp-84	53	10	in	in	ADP
gp-84	53	11	conducting	conduct	VERB
gp-84	53	12	research	research	NOUN
gp-84	53	13	because	because	SCONJ
gp-84	53	14	their	their	PRON
gp-84	53	15	results	result	NOUN
gp-84	53	16	differ	differ	VERB
gp-84	53	17	from	from	ADP
gp-84	53	18	those	those	PRON
gp-84	53	19	of	of	ADP
gp-84	53	20	previous	previous	ADJ
gp-84	53	21	researchers	researcher	NOUN
gp-84	53	22	.	.	PUNCT
gp-84	54	1	the	the	DET
gp-84	54	2	author	author	NOUN
gp-84	54	3	will	will	AUX
gp-84	54	4	then	then	ADV
gp-84	54	5	submit	submit	VERB
gp-84	54	6	a	a	DET
gp-84	54	7	thesis	thesis	NOUN
gp-84	54	8	titled	title	VERB
gp-84	54	9	"	"	PUNCT
gp-84	54	10	the	the	DET
gp-84	54	11	role	role	NOUN
gp-84	54	12	of	of	ADP
gp-84	54	13	corporate	corporate	ADJ
gp-84	54	14	governance	governance	NOUN
gp-84	54	15	on	on	ADP
gp-84	54	16	enterprise	enterprise	NOUN
gp-84	54	17	risk	risk	NOUN
gp-84	54	18	management	management	NOUN
gp-84	54	19	disclosure	disclosure	NOUN
gp-84	54	20	.	.	PUNCT
gp-84	54	21	”	"	PUNCT
gp-84	55	1	method	method	PROPN
gp-84	55	2	research	research	NOUN
gp-84	55	3	approach	approach	NOUN
gp-84	55	4	this	this	DET
gp-84	55	5	study	study	NOUN
gp-84	55	6	's	's	PART
gp-84	55	7	research	research	NOUN
gp-84	55	8	strategy	strategy	NOUN
gp-84	55	9	is	be	AUX
gp-84	55	10	based	base	VERB
gp-84	55	11	on	on	ADP
gp-84	55	12	a	a	DET
gp-84	55	13	quantitative	quantitative	ADJ
gp-84	55	14	methodology	methodology	NOUN
gp-84	55	15	.	.	PUNCT
gp-84	56	1	the	the	DET
gp-84	56	2	quantitative	quantitative	ADJ
gp-84	56	3	approach	approach	NOUN
gp-84	56	4	is	be	AUX
gp-84	56	5	a	a	DET
gp-84	56	6	positivist	positivist	NOUN
gp-84	56	7	-	-	PUNCT
gp-84	56	8	based	base	VERB
gp-84	56	9	research	research	NOUN
gp-84	56	10	methodology	methodology	NOUN
gp-84	56	11	that	that	PRON
gp-84	56	12	looks	look	VERB
gp-84	56	13	at	at	ADP
gp-84	56	14	specific	specific	ADJ
gp-84	56	15	populations	population	NOUN
gp-84	56	16	or	or	CCONJ
gp-84	56	17	samples	sample	NOUN
gp-84	56	18	,	,	PUNCT
gp-84	56	19	collects	collect	VERB
gp-84	56	20	data	datum	NOUN
gp-84	56	21	using	use	VERB
gp-84	56	22	research	research	NOUN
gp-84	56	23	tools	tool	NOUN
gp-84	56	24	,	,	PUNCT
gp-84	56	25	and	and	CCONJ
gp-84	56	26	analyzes	analyze	VERB
gp-84	56	27	quantitative	quantitative	ADJ
gp-84	56	28	and	and	CCONJ
gp-84	56	29	statistical	statistical	ADJ
gp-84	56	30	data	datum	NOUN
gp-84	56	31	to	to	PART
gp-84	56	32	assess	assess	VERB
gp-84	56	33	applied	applied	ADJ
gp-84	56	34	hypotheses	hypothesis	NOUN
gp-84	56	35	(	(	PUNCT
gp-84	56	36	sugiyono	sugiyono	NOUN
gp-84	56	37	,	,	PUNCT
gp-84	56	38	2010	2010	NUM
gp-84	56	39	)	)	PUNCT
gp-84	56	40	.	.	PUNCT
gp-84	57	1	sampling	sample	VERB
gp-84	57	2	method	method	NOUN
gp-84	57	3	a	a	DET
gp-84	57	4	population	population	NOUN
gp-84	57	5	is	be	AUX
gp-84	57	6	a	a	DET
gp-84	57	7	broad	broad	ADJ
gp-84	57	8	category	category	NOUN
gp-84	57	9	made	make	VERB
gp-84	57	10	up	up	ADP
gp-84	57	11	of	of	ADP
gp-84	57	12	persons	person	NOUN
gp-84	57	13	or	or	CCONJ
gp-84	57	14	items	item	NOUN
gp-84	57	15	that	that	PRON
gp-84	57	16	researchers	researcher	NOUN
gp-84	57	17	have	have	AUX
gp-84	57	18	selected	select	VERB
gp-84	57	19	american	american	ADJ
gp-84	57	20	journal	journal	PROPN
gp-84	57	21	of	of	ADP
gp-84	57	22	economic	economic	ADJ
gp-84	57	23	and	and	CCONJ
gp-84	57	24	management	management	NOUN
gp-84	57	25	business	business	NOUN
gp-84	57	26	vol	vol	NOUN
gp-84	57	27	.	.	PROPN
gp-84	58	1	3	3	NUM
gp-84	58	2	no	no	NOUN
gp-84	58	3	.	.	NOUN
gp-84	58	4	5	5	NUM
gp-84	58	5	may	may	PROPN
gp-84	58	6	2024	2024	NUM
gp-84	58	7	4	4	NUM
gp-84	58	8	to	to	PART
gp-84	58	9	be	be	AUX
gp-84	58	10	researched	research	VERB
gp-84	58	11	and	and	CCONJ
gp-84	58	12	from	from	ADP
gp-84	58	13	which	which	PRON
gp-84	58	14	conclusions	conclusion	NOUN
gp-84	58	15	will	will	AUX
gp-84	58	16	be	be	AUX
gp-84	58	17	made	make	VERB
gp-84	58	18	because	because	SCONJ
gp-84	58	19	they	they	PRON
gp-84	58	20	possess	possess	VERB
gp-84	58	21	particular	particular	ADJ
gp-84	58	22	attributes	attribute	NOUN
gp-84	58	23	(	(	PUNCT
gp-84	58	24	sugiyono	sugiyono	NOUN
gp-84	58	25	,	,	PUNCT
gp-84	58	26	2010	2010	NUM
gp-84	58	27	)	)	PUNCT
gp-84	58	28	.	.	PUNCT
gp-84	59	1	companies	company	NOUN
gp-84	59	2	included	include	VERB
gp-84	59	3	in	in	ADP
gp-84	59	4	the	the	DET
gp-84	59	5	lq45	lq45	PROPN
gp-84	59	6	index	index	NOUN
gp-84	59	7	that	that	PRON
gp-84	59	8	are	be	AUX
gp-84	59	9	listed	list	VERB
gp-84	59	10	on	on	ADP
gp-84	59	11	the	the	DET
gp-84	59	12	indonesia	indonesia	PROPN
gp-84	59	13	stock	stock	PROPN
gp-84	59	14	exchange	exchange	PROPN
gp-84	59	15	comprise	comprise	VERB
gp-84	59	16	the	the	DET
gp-84	59	17	study	study	NOUN
gp-84	59	18	's	's	PART
gp-84	59	19	population	population	NOUN
gp-84	59	20	(	(	PUNCT
gp-84	59	21	idx	idx	PROPN
gp-84	59	22	)	)	PUNCT
gp-84	59	23	during	during	ADP
gp-84	59	24	2012	2012	NUM
gp-84	59	25	-	-	SYM
gp-84	59	26	2014	2014	NUM
gp-84	59	27	to	to	PART
gp-84	59	28	better	well	ADV
gp-84	59	29	reflect	reflect	VERB
gp-84	59	30	current	current	ADJ
gp-84	59	31	conditions	condition	NOUN
gp-84	59	32	.	.	PUNCT
gp-84	60	1	samples	sample	NOUN
gp-84	60	2	are	be	AUX
gp-84	60	3	part	part	NOUN
gp-84	60	4	of	of	ADP
gp-84	60	5	the	the	DET
gp-84	60	6	number	number	NOUN
gp-84	60	7	and	and	CCONJ
gp-84	60	8	characteristics	characteristic	NOUN
gp-84	60	9	possessed	possess	VERB
gp-84	60	10	by	by	ADP
gp-84	60	11	the	the	DET
gp-84	60	12	population	population	NOUN
gp-84	60	13	(	(	PUNCT
gp-84	60	14	sugiyono	sugiyono	PROPN
gp-84	60	15	,	,	PUNCT
gp-84	60	16	2010	2010	NUM
gp-84	60	17	)	)	PUNCT
gp-84	60	18	.	.	PUNCT
gp-84	61	1	the	the	DET
gp-84	61	2	sample	sample	NOUN
gp-84	61	3	in	in	ADP
gp-84	61	4	this	this	DET
gp-84	61	5	study	study	NOUN
gp-84	61	6	is	be	AUX
gp-84	61	7	companies	company	NOUN
gp-84	61	8	listed	list	VERB
gp-84	61	9	on	on	ADP
gp-84	61	10	the	the	DET
gp-84	61	11	idx	idx	NOUN
gp-84	61	12	that	that	PRON
gp-84	61	13	are	be	AUX
gp-84	61	14	included	include	VERB
gp-84	61	15	in	in	ADP
gp-84	61	16	the	the	DET
gp-84	61	17	lq45	lq45	PROPN
gp-84	61	18	index	index	NOUN
gp-84	61	19	.	.	PUNCT
gp-84	62	1	lq45	lq45	PROPN
gp-84	62	2	index	index	NOUN
gp-84	62	3	companies	company	NOUN
gp-84	62	4	were	be	AUX
gp-84	62	5	chosen	choose	VERB
gp-84	62	6	because	because	SCONJ
gp-84	62	7	they	they	PRON
gp-84	62	8	are	be	AUX
gp-84	62	9	companies	company	NOUN
gp-84	62	10	with	with	ADP
gp-84	62	11	bluechip	bluechip	NOUN
gp-84	62	12	stock	stock	NOUN
gp-84	62	13	categories	category	NOUN
gp-84	62	14	,	,	PUNCT
gp-84	62	15	namely	namely	ADV
gp-84	62	16	companies	company	NOUN
gp-84	62	17	that	that	PRON
gp-84	62	18	have	have	VERB
gp-84	62	19	stable	stable	ADJ
gp-84	62	20	income	income	NOUN
gp-84	62	21	and	and	CCONJ
gp-84	62	22	not	not	PART
gp-84	62	23	many	many	ADJ
gp-84	62	24	liabilities	liability	NOUN
gp-84	62	25	.	.	PUNCT
gp-84	63	1	in	in	ADP
gp-84	63	2	addition	addition	NOUN
gp-84	63	3	,	,	PUNCT
gp-84	63	4	lq45	lq45	PROPN
gp-84	63	5	index	index	NOUN
gp-84	63	6	companies	company	NOUN
gp-84	63	7	have	have	VERB
gp-84	63	8	great	great	ADJ
gp-84	63	9	liquidity	liquidity	NOUN
gp-84	63	10	because	because	SCONJ
gp-84	63	11	the	the	PRON
gp-84	63	12	greater	great	ADJ
gp-84	63	13	the	the	DET
gp-84	63	14	risk	risk	NOUN
gp-84	63	15	,	,	PUNCT
gp-84	63	16	the	the	PRON
gp-84	63	17	greater	great	ADJ
gp-84	63	18	the	the	DET
gp-84	63	19	liquidity	liquidity	NOUN
gp-84	63	20	.	.	PUNCT
gp-84	64	1	the	the	DET
gp-84	64	2	sampling	sample	VERB
gp-84	64	3	technique	technique	NOUN
gp-84	64	4	in	in	ADP
gp-84	64	5	this	this	DET
gp-84	64	6	study	study	NOUN
gp-84	64	7	is	be	AUX
gp-84	64	8	the	the	DET
gp-84	64	9	purposive	purposive	ADJ
gp-84	64	10	sampling	sampling	NOUN
gp-84	64	11	method	method	NOUN
gp-84	64	12	.	.	PUNCT
gp-84	65	1	according	accord	VERB
gp-84	65	2	to	to	ADP
gp-84	65	3	sugiyono	sugiyono	PROPN
gp-84	65	4	(	(	PUNCT
gp-84	65	5	2010	2010	NUM
gp-84	65	6	)	)	PUNCT
gp-84	65	7	stated	state	VERB
gp-84	65	8	that	that	SCONJ
gp-84	65	9	purposive	purposive	ADJ
gp-84	65	10	sampling	sampling	NOUN
gp-84	65	11	is	be	AUX
gp-84	65	12	a	a	DET
gp-84	65	13	sampling	sampling	NOUN
gp-84	65	14	technique	technique	NOUN
gp-84	65	15	with	with	ADP
gp-84	65	16	certain	certain	ADJ
gp-84	65	17	considerations	consideration	NOUN
gp-84	65	18	and	and	CCONJ
gp-84	65	19	criteria	criterion	NOUN
gp-84	65	20	in	in	ADP
gp-84	65	21	accordance	accordance	NOUN
gp-84	65	22	with	with	ADP
gp-84	65	23	the	the	DET
gp-84	65	24	research	research	NOUN
gp-84	65	25	objectives	objective	NOUN
gp-84	65	26	.	.	PUNCT
gp-84	66	1	the	the	DET
gp-84	66	2	reason	reason	NOUN
gp-84	66	3	why	why	SCONJ
gp-84	66	4	sample	sample	NOUN
gp-84	66	5	selection	selection	NOUN
gp-84	66	6	uses	use	VERB
gp-84	66	7	the	the	DET
gp-84	66	8	reason	reason	NOUN
gp-84	66	9	for	for	ADP
gp-84	66	10	purposive	purposive	ADJ
gp-84	66	11	sampling	sampling	NOUN
gp-84	66	12	is	be	AUX
gp-84	66	13	that	that	SCONJ
gp-84	66	14	not	not	PART
gp-84	66	15	every	every	DET
gp-84	66	16	sample	sample	NOUN
gp-84	66	17	meets	meet	VERB
gp-84	66	18	the	the	DET
gp-84	66	19	author	author	NOUN
gp-84	66	20	's	's	PART
gp-84	66	21	defined	define	VERB
gp-84	66	22	criteria	criterion	NOUN
gp-84	66	23	.	.	PUNCT
gp-84	67	1	thus	thus	ADV
gp-84	67	2	,	,	PUNCT
gp-84	67	3	the	the	DET
gp-84	67	4	approach	approach	NOUN
gp-84	67	5	of	of	ADP
gp-84	67	6	purposive	purposive	ADJ
gp-84	67	7	sampling	sampling	NOUN
gp-84	67	8	is	be	AUX
gp-84	67	9	used	use	VERB
gp-84	67	10	as	as	ADP
gp-84	67	11	a	a	DET
gp-84	67	12	technique	technique	NOUN
gp-84	67	13	to	to	PART
gp-84	67	14	determine	determine	VERB
gp-84	67	15	the	the	DET
gp-84	67	16	sample	sample	NOUN
gp-84	67	17	criteria	criterion	NOUN
gp-84	67	18	used	use	VERB
gp-84	67	19	in	in	ADP
gp-84	67	20	this	this	DET
gp-84	67	21	study	study	NOUN
gp-84	67	22	.	.	PUNCT
gp-84	68	1	the	the	DET
gp-84	68	2	sample	sample	NOUN
gp-84	68	3	criteria	criterion	NOUN
gp-84	68	4	in	in	ADP
gp-84	68	5	this	this	DET
gp-84	68	6	study	study	NOUN
gp-84	68	7	are	be	AUX
gp-84	68	8	as	as	SCONJ
gp-84	68	9	follows	follow	VERB
gp-84	68	10	:	:	PUNCT
gp-84	69	1	1	1	X
gp-84	69	2	.	.	PUNCT
gp-84	69	3	the	the	DET
gp-84	69	4	sample	sample	NOUN
gp-84	69	5	is	be	AUX
gp-84	69	6	a	a	DET
gp-84	69	7	company	company	NOUN
gp-84	69	8	that	that	PRON
gp-84	69	9	was	be	AUX
gp-84	69	10	consecutively	consecutively	ADV
gp-84	69	11	included	include	VERB
gp-84	69	12	in	in	ADP
gp-84	69	13	the	the	DET
gp-84	69	14	lq45	lq45	PROPN
gp-84	69	15	index	index	NOUN
gp-84	69	16	listed	list	VERB
gp-84	69	17	on	on	ADP
gp-84	69	18	the	the	DET
gp-84	69	19	indonesia	indonesia	PROPN
gp-84	69	20	stock	stock	PROPN
gp-84	69	21	exchange	exchange	PROPN
gp-84	69	22	(	(	PUNCT
gp-84	69	23	idx	idx	PROPN
gp-84	69	24	)	)	PUNCT
gp-84	69	25	from	from	ADP
gp-84	69	26	2012	2012	NUM
gp-84	69	27	to	to	ADP
gp-84	69	28	2014	2014	NUM
gp-84	69	29	.	.	PUNCT
gp-84	70	1	2	2	X
gp-84	70	2	.	.	X
gp-84	70	3	the	the	DET
gp-84	70	4	company	company	NOUN
gp-84	70	5	published	publish	VERB
gp-84	70	6	consecutive	consecutive	ADJ
gp-84	70	7	annual	annual	ADJ
gp-84	70	8	reports	report	NOUN
gp-84	70	9	from	from	ADP
gp-84	70	10	2012	2012	NUM
gp-84	70	11	-	-	SYM
gp-84	70	12	2014	2014	NUM
gp-84	70	13	.	.	PUNCT
gp-84	71	1	3	3	X
gp-84	71	2	.	.	X
gp-84	72	1	the	the	DET
gp-84	72	2	data	datum	NOUN
gp-84	72	3	from	from	ADP
gp-84	72	4	2012	2012	NUM
gp-84	72	5	-	-	SYM
gp-84	72	6	2014	2014	NUM
gp-84	72	7	is	be	AUX
gp-84	72	8	complete	complete	ADJ
gp-84	72	9	and	and	CCONJ
gp-84	72	10	can	can	AUX
gp-84	72	11	provide	provide	VERB
gp-84	72	12	complete	complete	ADJ
gp-84	72	13	information	information	NOUN
gp-84	72	14	in	in	ADP
gp-84	72	15	accordance	accordance	NOUN
gp-84	72	16	with	with	ADP
gp-84	72	17	the	the	DET
gp-84	72	18	variables	variable	NOUN
gp-84	72	19	contained	contain	VERB
gp-84	72	20	in	in	ADP
gp-84	72	21	this	this	DET
gp-84	72	22	study	study	NOUN
gp-84	72	23	.	.	PUNCT
gp-84	73	1	data	datum	NOUN
gp-84	73	2	collection	collection	NOUN
gp-84	73	3	methods	method	NOUN
gp-84	73	4	the	the	DET
gp-84	73	5	type	type	NOUN
gp-84	73	6	of	of	ADP
gp-84	73	7	data	datum	NOUN
gp-84	73	8	used	use	VERB
gp-84	73	9	in	in	ADP
gp-84	73	10	this	this	DET
gp-84	73	11	study	study	NOUN
gp-84	73	12	is	be	AUX
gp-84	73	13	secondary	secondary	ADJ
gp-84	73	14	data	datum	NOUN
gp-84	73	15	.	.	PUNCT
gp-84	74	1	according	accord	VERB
gp-84	74	2	to	to	ADP
gp-84	74	3	sugiyono	sugiyono	NOUN
gp-84	74	4	(	(	PUNCT
gp-84	74	5	2010	2010	NUM
gp-84	74	6	)	)	PUNCT
gp-84	74	7	,	,	PUNCT
gp-84	74	8	secondary	secondary	ADJ
gp-84	74	9	data	data	NOUN
gp-84	74	10	is	be	AUX
gp-84	74	11	a	a	DET
gp-84	74	12	source	source	NOUN
gp-84	74	13	that	that	PRON
gp-84	74	14	does	do	AUX
gp-84	74	15	not	not	PART
gp-84	74	16	directly	directly	ADV
gp-84	74	17	provide	provide	VERB
gp-84	74	18	data	datum	NOUN
gp-84	74	19	to	to	ADP
gp-84	74	20	data	datum	NOUN
gp-84	74	21	collectors	collector	NOUN
gp-84	74	22	,	,	PUNCT
gp-84	74	23	for	for	ADP
gp-84	74	24	example	example	NOUN
gp-84	74	25	,	,	PUNCT
gp-84	74	26	through	through	ADP
gp-84	74	27	other	other	ADJ
gp-84	74	28	people	people	NOUN
gp-84	74	29	or	or	CCONJ
gp-84	74	30	documents	document	NOUN
gp-84	74	31	.	.	PUNCT
gp-84	75	1	the	the	DET
gp-84	75	2	secondary	secondary	ADJ
gp-84	75	3	data	data	NOUN
gp-84	75	4	is	be	AUX
gp-84	75	5	in	in	ADP
gp-84	75	6	the	the	DET
gp-84	75	7	form	form	NOUN
gp-84	75	8	of	of	ADP
gp-84	75	9	the	the	DET
gp-84	75	10	company	company	NOUN
gp-84	75	11	's	's	PART
gp-84	75	12	annual	annual	ADJ
gp-84	75	13	report	report	NOUN
gp-84	75	14	,	,	PUNCT
gp-84	75	15	lq45	lq45	PROPN
gp-84	75	16	index	index	NOUN
gp-84	75	17	2012	2012	NUM
gp-84	75	18	-	-	SYM
gp-84	75	19	2014	2014	NUM
gp-84	75	20	.	.	PUNCT
gp-84	76	1	the	the	DET
gp-84	76	2	data	datum	NOUN
gp-84	76	3	used	use	VERB
gp-84	76	4	in	in	ADP
gp-84	76	5	this	this	DET
gp-84	76	6	study	study	NOUN
gp-84	76	7	comes	come	VERB
gp-84	76	8	from	from	ADP
gp-84	76	9	the	the	DET
gp-84	76	10	indonesia	indonesia	PROPN
gp-84	76	11	stock	stock	PROPN
gp-84	76	12	exchange	exchange	PROPN
gp-84	76	13	(	(	PUNCT
gp-84	76	14	idx	idx	PROPN
gp-84	76	15	)	)	PUNCT
gp-84	76	16	's	's	PART
gp-84	76	17	official	official	ADJ
gp-84	76	18	website	website	NOUN
gp-84	76	19	,	,	PUNCT
gp-84	76	20	www.idx.co.id	www.idx.co.id	PROPN
gp-84	76	21	,	,	PUNCT
gp-84	76	22	the	the	DET
gp-84	76	23	company	company	NOUN
gp-84	76	24	's	's	PART
gp-84	76	25	official	official	ADJ
gp-84	76	26	website	website	NOUN
gp-84	76	27	,	,	PUNCT
gp-84	76	28	literature	literature	NOUN
gp-84	76	29	in	in	ADP
gp-84	76	30	the	the	DET
gp-84	76	31	library	library	NOUN
gp-84	76	32	,	,	PUNCT
gp-84	76	33	and	and	CCONJ
gp-84	76	34	journals	journal	NOUN
gp-84	76	35	related	relate	VERB
gp-84	76	36	to	to	ADP
gp-84	76	37	its	its	PRON
gp-84	76	38	research	research	NOUN
gp-84	76	39	.	.	PUNCT
gp-84	77	1	data	datum	NOUN
gp-84	77	2	collection	collection	NOUN
gp-84	77	3	techniques	technique	NOUN
gp-84	77	4	in	in	ADP
gp-84	77	5	this	this	DET
gp-84	77	6	study	study	NOUN
gp-84	77	7	are	be	AUX
gp-84	77	8	documentation	documentation	NOUN
gp-84	77	9	techniques	technique	NOUN
gp-84	77	10	,	,	PUNCT
gp-84	77	11	namely	namely	ADV
gp-84	77	12	by	by	ADP
gp-84	77	13	collecting	collect	VERB
gp-84	77	14	literature	literature	NOUN
gp-84	77	15	in	in	ADP
gp-84	77	16	the	the	DET
gp-84	77	17	library	library	NOUN
gp-84	77	18	,	,	PUNCT
gp-84	77	19	annual	annual	ADJ
gp-84	77	20	reports	report	NOUN
gp-84	77	21	published	publish	VERB
gp-84	77	22	by	by	ADP
gp-84	77	23	lq45	lq45	PROPN
gp-84	77	24	index	index	NOUN
gp-84	77	25	companies	company	NOUN
gp-84	77	26	listed	list	VERB
gp-84	77	27	on	on	ADP
gp-84	77	28	the	the	DET
gp-84	77	29	indonesia	indonesia	PROPN
gp-84	77	30	stock	stock	PROPN
gp-84	77	31	exchange	exchange	PROPN
gp-84	77	32	(	(	PUNCT
gp-84	77	33	idx	idx	PROPN
gp-84	77	34	)	)	PUNCT
gp-84	77	35	,	,	PUNCT
gp-84	77	36	which	which	PRON
gp-84	77	37	are	be	AUX
gp-84	77	38	research	research	NOUN
gp-84	77	39	samples	sample	NOUN
gp-84	77	40	through	through	ADP
gp-84	77	41	the	the	DET
gp-84	77	42	official	official	ADJ
gp-84	77	43	website	website	NOUN
gp-84	77	44	,	,	PUNCT
gp-84	77	45	as	as	ADV
gp-84	77	46	well	well	ADV
gp-84	77	47	as	as	ADP
gp-84	77	48	archives	archive	NOUN
gp-84	77	49	that	that	PRON
gp-84	77	50	have	have	VERB
gp-84	77	51	to	to	PART
gp-84	77	52	do	do	VERB
gp-84	77	53	with	with	ADP
gp-84	77	54	data	datum	NOUN
gp-84	77	55	related	relate	VERB
gp-84	77	56	to	to	ADP
gp-84	77	57	variable	variable	ADJ
gp-84	77	58	calculations	calculation	NOUN
gp-84	77	59	.	.	PUNCT
gp-84	78	1	data	datum	NOUN
gp-84	78	2	analysis	analysis	NOUN
gp-84	78	3	methods	method	NOUN
gp-84	78	4	in	in	ADP
gp-84	78	5	this	this	DET
gp-84	78	6	study	study	NOUN
gp-84	78	7	,	,	PUNCT
gp-84	78	8	a	a	DET
gp-84	78	9	series	series	NOUN
gp-84	78	10	of	of	ADP
gp-84	78	11	tests	test	NOUN
gp-84	78	12	were	be	AUX
gp-84	78	13	carried	carry	VERB
gp-84	78	14	out	out	ADP
gp-84	78	15	to	to	PART
gp-84	78	16	assess	assess	VERB
gp-84	78	17	the	the	DET
gp-84	78	18	suitability	suitability	NOUN
gp-84	78	19	and	and	CCONJ
gp-84	78	20	reliability	reliability	NOUN
gp-84	78	21	of	of	ADP
gp-84	78	22	the	the	DET
gp-84	78	23	regression	regression	NOUN
gp-84	78	24	model	model	NOUN
gp-84	78	25	used	use	VERB
gp-84	78	26	.	.	PUNCT
gp-84	79	1	this	this	DET
gp-84	79	2	test	test	NOUN
gp-84	79	3	aims	aim	VERB
gp-84	79	4	to	to	PART
gp-84	79	5	ensure	ensure	VERB
gp-84	79	6	that	that	SCONJ
gp-84	79	7	classical	classical	ADJ
gp-84	79	8	assumptions	assumption	NOUN
gp-84	79	9	are	be	AUX
gp-84	79	10	met	meet	VERB
gp-84	79	11	,	,	PUNCT
gp-84	79	12	including	include	VERB
gp-84	79	13	the	the	DET
gp-84	79	14	absence	absence	NOUN
gp-84	79	15	of	of	ADP
gp-84	79	16	multicollinearity	multicollinearity	NOUN
gp-84	79	17	,	,	PUNCT
gp-84	79	18	autocorrelation	autocorrelation	NOUN
gp-84	79	19	,	,	PUNCT
gp-84	79	20	heteroscedasticity	heteroscedasticity	NOUN
gp-84	79	21	,	,	PUNCT
gp-84	79	22	and	and	CCONJ
gp-84	79	23	the	the	DET
gp-84	79	24	distribution	distribution	NOUN
gp-84	79	25	of	of	ADP
gp-84	79	26	data	datum	NOUN
gp-84	79	27	normality	normality	NOUN
gp-84	79	28	.	.	PUNCT
gp-84	80	1	traditional	traditional	ADJ
gp-84	80	2	assumption	assumption	NOUN
gp-84	80	3	testing	testing	NOUN
gp-84	80	4	is	be	AUX
gp-84	80	5	a	a	DET
gp-84	80	6	multi	multi	ADJ
gp-84	80	7	-	-	ADJ
gp-84	80	8	step	step	ADJ
gp-84	80	9	process	process	NOUN
gp-84	80	10	.	.	PUNCT
gp-84	81	1	first	first	ADV
gp-84	81	2	,	,	PUNCT
gp-84	81	3	the	the	DET
gp-84	81	4	kolmogorov	kolmogorov	ADJ
gp-84	81	5	-	-	PUNCT
gp-84	81	6	smirnov	smirnov	ADJ
gp-84	81	7	test	test	NOUN
gp-84	81	8	is	be	AUX
gp-84	81	9	used	use	VERB
gp-84	81	10	to	to	PART
gp-84	81	11	perform	perform	VERB
gp-84	81	12	a	a	DET
gp-84	81	13	normalcy	normalcy	NOUN
gp-84	81	14	test	test	NOUN
gp-84	81	15	,	,	PUNCT
gp-84	81	16	which	which	PRON
gp-84	81	17	evaluates	evaluate	VERB
gp-84	81	18	the	the	DET
gp-84	81	19	residual	residual	ADJ
gp-84	81	20	distribution	distribution	NOUN
gp-84	81	21	to	to	PART
gp-84	81	22	ensure	ensure	VERB
gp-84	81	23	the	the	DET
gp-84	81	24	presence	presence	NOUN
gp-84	81	25	of	of	ADP
gp-84	81	26	normality	normality	NOUN
gp-84	81	27	.	.	PUNCT
gp-84	82	1	in	in	ADP
gp-84	82	2	addition	addition	NOUN
gp-84	82	3	,	,	PUNCT
gp-84	82	4	normality	normality	NOUN
gp-84	82	5	is	be	AUX
gp-84	82	6	also	also	ADV
gp-84	82	7	evaluated	evaluate	VERB
gp-84	82	8	through	through	ADP
gp-84	82	9	normal	normal	ADJ
gp-84	82	10	probability	probability	NOUN
gp-84	82	11	plots	plot	NOUN
gp-84	82	12	at	at	ADP
gp-84	82	13	regression	regression	NOUN
gp-84	82	14	outputs	output	NOUN
gp-84	82	15	.	.	PUNCT
gp-84	83	1	the	the	DET
gp-84	83	2	next	next	ADJ
gp-84	83	3	step	step	NOUN
gp-84	83	4	is	be	AUX
gp-84	83	5	the	the	DET
gp-84	83	6	multicollinearity	multicollinearity	NOUN
gp-84	83	7	test	test	NOUN
gp-84	83	8	,	,	PUNCT
gp-84	83	9	which	which	PRON
gp-84	83	10	is	be	AUX
gp-84	83	11	performed	perform	VERB
gp-84	83	12	by	by	ADP
gp-84	83	13	examining	examine	VERB
gp-84	83	14	the	the	DET
gp-84	83	15	khoerunnisa	khoerunnisa	NOUN
gp-84	83	16	,	,	PUNCT
gp-84	83	17	imam	imam	PROPN
gp-84	83	18	abu	abu	PROPN
gp-84	83	19	hanifah	hanifah	PROPN
gp-84	83	20	,	,	PUNCT
gp-84	83	21	wulan	wulan	VERB
gp-84	83	22	retnowati	retnowati	PROPN
gp-84	83	23	5	5	NUM
gp-84	83	24	tolerance	tolerance	NOUN
gp-84	83	25	and	and	CCONJ
gp-84	83	26	variance	variance	NOUN
gp-84	83	27	inflation	inflation	NOUN
gp-84	83	28	factor	factor	NOUN
gp-84	83	29	(	(	PUNCT
gp-84	83	30	vif	vif	NOUN
gp-84	83	31	)	)	PUNCT
gp-84	83	32	values	value	NOUN
gp-84	83	33	to	to	PART
gp-84	83	34	assess	assess	VERB
gp-84	83	35	the	the	DET
gp-84	83	36	correlation	correlation	NOUN
gp-84	83	37	between	between	ADP
gp-84	83	38	independent	independent	ADJ
gp-84	83	39	variables	variable	NOUN
gp-84	83	40	in	in	ADP
gp-84	83	41	the	the	DET
gp-84	83	42	regression	regression	NOUN
gp-84	83	43	model	model	NOUN
gp-84	83	44	.	.	PUNCT
gp-84	84	1	next	next	ADV
gp-84	84	2	,	,	PUNCT
gp-84	84	3	an	an	DET
gp-84	84	4	autocorrelation	autocorrelation	NOUN
gp-84	84	5	test	test	NOUN
gp-84	84	6	is	be	AUX
gp-84	84	7	used	use	VERB
gp-84	84	8	to	to	PART
gp-84	84	9	evaluate	evaluate	VERB
gp-84	84	10	whether	whether	SCONJ
gp-84	84	11	there	there	PRON
gp-84	84	12	is	be	VERB
gp-84	84	13	a	a	DET
gp-84	84	14	correlation	correlation	NOUN
gp-84	84	15	between	between	ADP
gp-84	84	16	the	the	DET
gp-84	84	17	fault	fault	NOUN
gp-84	84	18	of	of	ADP
gp-84	84	19	the	the	DET
gp-84	84	20	confounding	confounding	NOUN
gp-84	84	21	in	in	ADP
gp-84	84	22	the	the	DET
gp-84	84	23	previous	previous	ADJ
gp-84	84	24	period	period	NOUN
gp-84	84	25	and	and	CCONJ
gp-84	84	26	the	the	DET
gp-84	84	27	current	current	ADJ
gp-84	84	28	period	period	NOUN
gp-84	84	29	.	.	PUNCT
gp-84	85	1	this	this	DET
gp-84	85	2	test	test	NOUN
gp-84	85	3	is	be	AUX
gp-84	85	4	useful	useful	ADJ
gp-84	85	5	especially	especially	ADV
gp-84	85	6	in	in	ADP
gp-84	85	7	time	time	NOUN
gp-84	85	8	series	series	PROPN
gp-84	85	9	data	data	PROPN
gp-84	85	10	.	.	PUNCT
gp-84	86	1	lastly	lastly	ADV
gp-84	86	2	,	,	PUNCT
gp-84	86	3	the	the	DET
gp-84	86	4	heteroscedasticity	heteroscedasticity	NOUN
gp-84	86	5	test	test	NOUN
gp-84	86	6	is	be	AUX
gp-84	86	7	run	run	VERB
gp-84	86	8	by	by	ADP
gp-84	86	9	looking	look	VERB
gp-84	86	10	for	for	ADP
gp-84	86	11	patterns	pattern	NOUN
gp-84	86	12	in	in	ADP
gp-84	86	13	the	the	DET
gp-84	86	14	scatterplot	scatterplot	NOUN
gp-84	86	15	graph	graph	NOUN
gp-84	86	16	between	between	ADP
gp-84	86	17	the	the	DET
gp-84	86	18	dependent	dependent	ADJ
gp-84	86	19	variable	variable	NOUN
gp-84	86	20	's	's	PART
gp-84	86	21	residual	residual	ADJ
gp-84	86	22	and	and	CCONJ
gp-84	86	23	expected	expected	ADJ
gp-84	86	24	values	value	NOUN
gp-84	86	25	.	.	PUNCT
gp-84	87	1	decision	decision	NOUN
gp-84	87	2	-	-	PUNCT
gp-84	87	3	making	making	NOUN
gp-84	87	4	in	in	ADP
gp-84	87	5	classical	classical	ADJ
gp-84	87	6	assumption	assumption	NOUN
gp-84	87	7	tests	test	NOUN
gp-84	87	8	refers	refer	VERB
gp-84	87	9	to	to	ADP
gp-84	87	10	certain	certain	ADJ
gp-84	87	11	criteria	criterion	NOUN
gp-84	87	12	for	for	ADP
gp-84	87	13	each	each	DET
gp-84	87	14	test	test	NOUN
gp-84	87	15	.	.	PUNCT
gp-84	88	1	in	in	ADP
gp-84	88	2	addition	addition	NOUN
gp-84	88	3	,	,	PUNCT
gp-84	88	4	in	in	ADP
gp-84	88	5	multiple	multiple	ADJ
gp-84	88	6	linear	linear	ADJ
gp-84	88	7	regression	regression	NOUN
gp-84	88	8	model	model	NOUN
gp-84	88	9	analysis	analysis	NOUN
gp-84	88	10	,	,	PUNCT
gp-84	88	11	independent	independent	ADJ
gp-84	88	12	variables	variable	NOUN
gp-84	88	13	are	be	AUX
gp-84	88	14	incorporated	incorporate	VERB
gp-84	88	15	into	into	ADP
gp-84	88	16	the	the	DET
gp-84	88	17	regression	regression	NOUN
gp-84	88	18	equation	equation	NOUN
gp-84	88	19	to	to	PART
gp-84	88	20	evaluate	evaluate	VERB
gp-84	88	21	their	their	PRON
gp-84	88	22	effect	effect	NOUN
gp-84	88	23	on	on	ADP
gp-84	88	24	the	the	DET
gp-84	88	25	dependent	dependent	ADJ
gp-84	88	26	variable	variable	NOUN
gp-84	88	27	(	(	PUNCT
gp-84	88	28	osborne	osborne	PROPN
gp-84	88	29	&	&	CCONJ
gp-84	88	30	waters	water	NOUN
gp-84	88	31	,	,	PUNCT
gp-84	88	32	2019	2019	NUM
gp-84	88	33	)	)	PUNCT
gp-84	88	34	.	.	PUNCT
gp-84	89	1	after	after	ADP
gp-84	89	2	that	that	PRON
gp-84	89	3	,	,	PUNCT
gp-84	89	4	a	a	DET
gp-84	89	5	series	series	NOUN
gp-84	89	6	of	of	ADP
gp-84	89	7	statistical	statistical	ADJ
gp-84	89	8	tests	test	NOUN
gp-84	89	9	were	be	AUX
gp-84	89	10	carried	carry	VERB
gp-84	89	11	out	out	ADP
gp-84	89	12	to	to	PART
gp-84	89	13	test	test	VERB
gp-84	89	14	the	the	DET
gp-84	89	15	significance	significance	NOUN
gp-84	89	16	of	of	ADP
gp-84	89	17	the	the	DET
gp-84	89	18	model	model	NOUN
gp-84	89	19	.	.	PUNCT
gp-84	90	1	the	the	DET
gp-84	90	2	r2	r2	PROPN
gp-84	90	3	test	test	NOUN
gp-84	90	4	is	be	AUX
gp-84	90	5	used	use	VERB
gp-84	90	6	to	to	PART
gp-84	90	7	measure	measure	VERB
gp-84	90	8	the	the	DET
gp-84	90	9	model	model	NOUN
gp-84	90	10	's	's	PART
gp-84	90	11	ability	ability	NOUN
gp-84	90	12	to	to	PART
gp-84	90	13	explain	explain	VERB
gp-84	90	14	variations	variation	NOUN
gp-84	90	15	in	in	ADP
gp-84	90	16	the	the	DET
gp-84	90	17	dependent	dependent	ADJ
gp-84	90	18	variable	variable	NOUN
gp-84	90	19	.	.	PUNCT
gp-84	91	1	moreover	moreover	ADV
gp-84	91	2	,	,	PUNCT
gp-84	91	3	a	a	DET
gp-84	91	4	partial	partial	ADJ
gp-84	91	5	t	t	NOUN
gp-84	91	6	-	-	PUNCT
gp-84	91	7	test	test	NOUN
gp-84	91	8	is	be	AUX
gp-84	91	9	employed	employ	VERB
gp-84	91	10	to	to	PART
gp-84	91	11	examine	examine	VERB
gp-84	91	12	the	the	DET
gp-84	91	13	significance	significance	NOUN
gp-84	91	14	of	of	ADP
gp-84	91	15	the	the	DET
gp-84	91	16	impact	impact	NOUN
gp-84	91	17	of	of	ADP
gp-84	91	18	individual	individual	ADJ
gp-84	91	19	independent	independent	ADJ
gp-84	91	20	variables	variable	NOUN
gp-84	91	21	on	on	ADP
gp-84	91	22	the	the	DET
gp-84	91	23	dependent	dependent	ADJ
gp-84	91	24	variable	variable	NOUN
gp-84	91	25	.	.	PUNCT
gp-84	92	1	ultimately	ultimately	ADV
gp-84	92	2	,	,	PUNCT
gp-84	92	3	the	the	DET
gp-84	92	4	simultaneous	simultaneous	ADJ
gp-84	92	5	f	f	PROPN
gp-84	92	6	test	test	NOUN
gp-84	92	7	is	be	AUX
gp-84	92	8	utilized	utilize	VERB
gp-84	92	9	to	to	PART
gp-84	92	10	assess	assess	VERB
gp-84	92	11	the	the	DET
gp-84	92	12	collective	collective	ADJ
gp-84	92	13	effect	effect	NOUN
gp-84	92	14	of	of	ADP
gp-84	92	15	all	all	DET
gp-84	92	16	independent	independent	ADJ
gp-84	92	17	variables	variable	NOUN
gp-84	92	18	on	on	ADP
gp-84	92	19	the	the	DET
gp-84	92	20	dependent	dependent	ADJ
gp-84	92	21	variable	variable	NOUN
gp-84	92	22	.	.	PUNCT
gp-84	93	1	each	each	DET
gp-84	93	2	test	test	NOUN
gp-84	93	3	is	be	AUX
gp-84	93	4	carried	carry	VERB
gp-84	93	5	out	out	ADP
gp-84	93	6	with	with	ADP
gp-84	93	7	a	a	DET
gp-84	93	8	certain	certain	ADJ
gp-84	93	9	level	level	NOUN
gp-84	93	10	of	of	ADP
gp-84	93	11	significance	significance	NOUN
gp-84	93	12	,	,	PUNCT
gp-84	93	13	and	and	CCONJ
gp-84	93	14	decision	decision	NOUN
gp-84	93	15	-	-	PUNCT
gp-84	93	16	making	making	NOUN
gp-84	93	17	is	be	AUX
gp-84	93	18	carried	carry	VERB
gp-84	93	19	out	out	ADP
gp-84	93	20	based	base	VERB
gp-84	93	21	on	on	ADP
gp-84	93	22	the	the	DET
gp-84	93	23	resulting	result	VERB
gp-84	93	24	significance	significance	NOUN
gp-84	93	25	value	value	NOUN
gp-84	93	26	.	.	PUNCT
gp-84	94	1	thus	thus	ADV
gp-84	94	2	,	,	PUNCT
gp-84	94	3	this	this	DET
gp-84	94	4	entire	entire	ADJ
gp-84	94	5	testing	testing	NOUN
gp-84	94	6	process	process	NOUN
gp-84	94	7	helps	help	VERB
gp-84	94	8	ensure	ensure	VERB
gp-84	94	9	the	the	DET
gp-84	94	10	reliability	reliability	NOUN
gp-84	94	11	and	and	CCONJ
gp-84	94	12	validity	validity	NOUN
gp-84	94	13	of	of	ADP
gp-84	94	14	the	the	DET
gp-84	94	15	regression	regression	NOUN
gp-84	94	16	models	model	NOUN
gp-84	94	17	used	use	VERB
gp-84	94	18	in	in	ADP
gp-84	94	19	this	this	DET
gp-84	94	20	study	study	NOUN
gp-84	94	21	.	.	PUNCT
gp-84	95	1	results	result	NOUN
gp-84	95	2	and	and	CCONJ
gp-84	95	3	discussion	discussion	NOUN
gp-84	95	4	existence	existence	NOUN
gp-84	95	5	of	of	ADP
gp-84	95	6	risk	risk	NOUN
gp-84	95	7	management	management	NOUN
gp-84	95	8	committee	committee	NOUN
gp-84	95	9	(	(	PUNCT
gp-84	95	10	firm_rmc	firm_rmc	NUM
gp-84	95	11	)	)	PUNCT
gp-84	95	12	the	the	DET
gp-84	95	13	data	datum	NOUN
gp-84	95	14	is	be	AUX
gp-84	95	15	obtained	obtain	VERB
gp-84	95	16	from	from	ADP
gp-84	95	17	the	the	DET
gp-84	95	18	annual	annual	ADJ
gp-84	95	19	reports	report	NOUN
gp-84	95	20	of	of	ADP
gp-84	95	21	companies	company	NOUN
gp-84	95	22	that	that	PRON
gp-84	95	23	are	be	AUX
gp-84	95	24	members	member	NOUN
gp-84	95	25	of	of	ADP
gp-84	95	26	the	the	DET
gp-84	95	27	lq45	lq45	PROPN
gp-84	95	28	index	index	NOUN
gp-84	95	29	.	.	PUNCT
gp-84	96	1	after	after	ADP
gp-84	96	2	the	the	DET
gp-84	96	3	recapitulation	recapitulation	NOUN
gp-84	96	4	,	,	PUNCT
gp-84	96	5	the	the	DET
gp-84	96	6	existence	existence	NOUN
gp-84	96	7	of	of	ADP
gp-84	96	8	the	the	DET
gp-84	96	9	risk	risk	NOUN
gp-84	96	10	management	management	NOUN
gp-84	96	11	committee	committee	NOUN
gp-84	96	12	was	be	AUX
gp-84	96	13	obtained	obtain	VERB
gp-84	96	14	as	as	ADP
gp-84	96	15	follows	follow	VERB
gp-84	96	16	:	:	PUNCT
gp-84	96	17	table	table	NOUN
gp-84	96	18	1	1	NUM
gp-84	96	19	.	.	PUNCT
gp-84	97	1	existence	existence	NOUN
gp-84	97	2	of	of	ADP
gp-84	97	3	rmc	rmc	PROPN
gp-84	97	4	companies	company	NOUN
gp-84	97	5	lq45	lq45	PROPN
gp-84	97	6	index	index	NOUN
gp-84	97	7	2012	2012	NUM
gp-84	97	8	-	-	SYM
gp-84	97	9	2014	2014	NUM
gp-84	97	10	no	no	NOUN
gp-84	97	11	.	.	PUNCT
gp-84	98	1	kode	kode	PROPN
gp-84	98	2	2012	2012	NUM
gp-84	98	3	2013	2013	NUM
gp-84	98	4	2014	2014	NUM
gp-84	98	5	1	1	NUM
gp-84	98	6	aali	aali	ADJ
gp-84	98	7	0	0	NUM
gp-84	98	8	0	0	NUM
gp-84	98	9	0	0	NUM
gp-84	98	10	2	2	NUM
gp-84	98	11	asii	asii	NOUN
gp-84	98	12	1	1	NUM
gp-84	98	13	1	1	NUM
gp-84	98	14	1	1	NUM
gp-84	98	15	3	3	NUM
gp-84	98	16	bbca	bbca	NOUN
gp-84	98	17	1	1	NUM
gp-84	98	18	1	1	NUM
gp-84	98	19	1	1	NUM
gp-84	98	20	4	4	NUM
gp-84	98	21	bbni	bbni	ADJ
gp-84	98	22	1	1	NUM
gp-84	98	23	1	1	NUM
gp-84	98	24	1	1	NUM
gp-84	98	25	5	5	NUM
gp-84	98	26	bbri	bbri	NOUN
gp-84	98	27	1	1	NUM
gp-84	98	28	1	1	NUM
gp-84	98	29	1	1	NUM
gp-84	98	30	6	6	NUM
gp-84	98	31	bdmn	bdmn	NOUN
gp-84	98	32	1	1	NUM
gp-84	98	33	1	1	NUM
gp-84	98	34	1	1	NUM
gp-84	98	35	7	7	NUM
gp-84	98	36	bmri	bmri	NOUN
gp-84	98	37	1	1	NUM
gp-84	98	38	1	1	NUM
gp-84	98	39	1	1	NUM
gp-84	98	40	8	8	NUM
gp-84	98	41	indf	indf	NOUN
gp-84	98	42	0	0	NUM
gp-84	98	43	0	0	SYM
gp-84	98	44	0	0	NUM
gp-84	98	45	9	9	NUM
gp-84	98	46	intp	intp	NOUN
gp-84	98	47	0	0	NUM
gp-84	98	48	0	0	SYM
gp-84	98	49	0	0	NUM
gp-84	98	50	10	10	NUM
gp-84	98	51	jsmr	jsmr	NOUN
gp-84	98	52	no	no	INTJ
gp-84	98	53	.	.	PUNCT
gp-84	99	1	code	code	NOUN
gp-84	99	2	2012	2012	NUM
gp-84	99	3	2013	2013	NUM
gp-84	99	4	2014	2014	NUM
gp-84	99	5	1	1	NUM
gp-84	99	6	aali	aali	ADJ
gp-84	99	7	0	0	NUM
gp-84	99	8	0	0	NUM
gp-84	99	9	0	0	NUM
gp-84	99	10	2	2	NUM
gp-84	99	11	asii	asii	NOUN
gp-84	99	12	1	1	NUM
gp-84	99	13	1	1	NUM
gp-84	99	14	1	1	NUM
gp-84	99	15	3	3	NUM
gp-84	99	16	bbca	bbca	NOUN
gp-84	99	17	1	1	NUM
gp-84	99	18	1	1	NUM
gp-84	99	19	1	1	NUM
gp-84	99	20	4	4	NUM
gp-84	99	21	bbni	bbni	ADJ
gp-84	99	22	1	1	NUM
gp-84	99	23	1	1	NUM
gp-84	99	24	1	1	NUM
gp-84	99	25	5	5	NUM
gp-84	99	26	bbri	bbri	NOUN
gp-84	99	27	1	1	NUM
gp-84	99	28	source	source	NOUN
gp-84	99	29	:	:	PUNCT
gp-84	99	30	data	datum	NOUN
gp-84	99	31	processed	process	VERB
gp-84	99	32	from	from	ADP
gp-84	99	33	the	the	DET
gp-84	99	34	annual	annual	ADJ
gp-84	99	35	report	report	NOUN
gp-84	99	36	american	american	PROPN
gp-84	99	37	journal	journal	PROPN
gp-84	99	38	of	of	ADP
gp-84	99	39	economic	economic	ADJ
gp-84	99	40	and	and	CCONJ
gp-84	99	41	management	management	NOUN
gp-84	99	42	business	business	NOUN
gp-84	99	43	vol	vol	NOUN
gp-84	99	44	.	.	PROPN
gp-84	99	45	3	3	NUM
gp-84	99	46	no	no	NOUN
gp-84	99	47	.	.	NOUN
gp-84	99	48	5	5	NUM
gp-84	99	49	may	may	PROPN
gp-84	99	50	2024	2024	NUM
gp-84	99	51	6	6	NUM
gp-84	99	52	auditor	auditor	NOUN
gp-84	99	53	reputation	reputation	NOUN
gp-84	99	54	(	(	PUNCT
gp-84	99	55	aud_rep	aud_rep	NOUN
gp-84	99	56	)	)	PUNCT
gp-84	99	57	the	the	DET
gp-84	99	58	data	datum	NOUN
gp-84	99	59	is	be	AUX
gp-84	99	60	obtained	obtain	VERB
gp-84	99	61	from	from	ADP
gp-84	99	62	the	the	DET
gp-84	99	63	annual	annual	ADJ
gp-84	99	64	reports	report	NOUN
gp-84	99	65	of	of	ADP
gp-84	99	66	companies	company	NOUN
gp-84	99	67	that	that	PRON
gp-84	99	68	are	be	AUX
gp-84	99	69	members	member	NOUN
gp-84	99	70	of	of	ADP
gp-84	99	71	the	the	DET
gp-84	99	72	lq45	lq45	PROPN
gp-84	99	73	index	index	NOUN
gp-84	99	74	.	.	PUNCT
gp-84	100	1	after	after	ADP
gp-84	100	2	the	the	DET
gp-84	100	3	recapitulation	recapitulation	NOUN
gp-84	100	4	,	,	PUNCT
gp-84	100	5	the	the	DET
gp-84	100	6	total	total	ADJ
gp-84	100	7	reputation	reputation	NOUN
gp-84	100	8	of	of	ADP
gp-84	100	9	the	the	DET
gp-84	100	10	auditor	auditor	NOUN
gp-84	100	11	is	be	AUX
gp-84	100	12	obtained	obtain	VERB
gp-84	100	13	as	as	ADP
gp-84	100	14	follows	follow	VERB
gp-84	100	15	:	:	PUNCT
gp-84	100	16	table	table	NOUN
gp-84	100	17	2	2	NUM
gp-84	100	18	.	.	PUNCT
gp-84	100	19	auditor	auditor	NOUN
gp-84	100	20	reputation	reputation	NOUN
gp-84	100	21	of	of	ADP
gp-84	100	22	lq45	lq45	PROPN
gp-84	100	23	index	index	NOUN
gp-84	100	24	companies	company	NOUN
gp-84	100	25	2012	2012	NUM
gp-84	100	26	-	-	SYM
gp-84	100	27	2014	2014	NUM
gp-84	100	28	1	1	NUM
gp-84	100	29	1	1	NUM
gp-84	100	30	6	6	NUM
gp-84	100	31	bdmn	bdmn	NOUN
gp-84	100	32	1	1	NUM
gp-84	100	33	1	1	NUM
gp-84	100	34	1	1	NUM
gp-84	100	35	7	7	NUM
gp-84	100	36	bmri	bmri	NOUN
gp-84	100	37	1	1	NUM
gp-84	100	38	1	1	NUM
gp-84	100	39	1	1	NUM
gp-84	100	40	8	8	NUM
gp-84	100	41	indf	indf	NOUN
gp-84	100	42	0	0	NUM
gp-84	100	43	0	0	SYM
gp-84	100	44	0	0	NUM
gp-84	100	45	9	9	NUM
gp-84	100	46	intp	intp	NOUN
gp-84	100	47	0	0	NUM
gp-84	100	48	0	0	NUM
gp-84	100	49	0	0	NUM
gp-84	100	50	10	10	NUM
gp-84	100	51	jsmr	jsmr	NOUN
gp-84	100	52	0	0	NUM
gp-84	100	53	0	0	SYM
gp-84	100	54	0	0	NUM
gp-84	100	55	11	11	NUM
gp-84	100	56	klbf	klbf	VERB
gp-84	100	57	0	0	NUM
gp-84	100	58	0	0	NUM
gp-84	100	59	0	0	NUM
gp-84	100	60	12	12	NUM
gp-84	101	1	lpkr	lpkr	ADJ
gp-84	101	2	0	0	NUM
gp-84	101	3	0	0	SYM
gp-84	101	4	0	0	NUM
gp-84	101	5	13	13	NUM
gp-84	101	6	lsip	lsip	NOUN
gp-84	101	7	0	0	NUM
gp-84	101	8	0	0	NUM
gp-84	101	9	0	0	NUM
gp-84	101	10	14	14	NUM
gp-84	101	11	smgr	smgr	NOUN
gp-84	101	12	0	0	NUM
gp-84	101	13	0	0	NUM
gp-84	101	14	0	0	NUM
gp-84	101	15	15	15	NUM
gp-84	101	16	tlkm	tlkm	NOUN
gp-84	101	17	0	0	NUM
gp-84	101	18	0	0	NUM
gp-84	101	19	0	0	NUM
gp-84	101	20	0	0	NUM
gp-84	101	21	0	0	NUM
gp-84	101	22	0	0	NUM
gp-84	101	23	11	11	NUM
gp-84	101	24	no	no	NOUN
gp-84	101	25	.	.	PUNCT
gp-84	102	1	code	code	NOUN
gp-84	102	2	2012	2012	NUM
gp-84	102	3	2013	2013	NUM
gp-84	102	4	2014	2014	NUM
gp-84	102	5	1	1	NUM
gp-84	102	6	aali	aali	ADJ
gp-84	102	7	1	1	NUM
gp-84	102	8	1	1	NUM
gp-84	102	9	1	1	NUM
gp-84	102	10	2	2	NUM
gp-84	102	11	asii	asii	NOUN
gp-84	102	12	1	1	NUM
gp-84	102	13	1	1	NUM
gp-84	102	14	1	1	NUM
gp-84	102	15	3	3	NUM
gp-84	102	16	bbca	bbca	NOUN
gp-84	102	17	1	1	NUM
gp-84	102	18	1	1	NUM
gp-84	102	19	1	1	NUM
gp-84	102	20	4	4	NUM
gp-84	102	21	bbni	bbni	ADJ
gp-84	102	22	1	1	NUM
gp-84	102	23	1	1	NUM
gp-84	102	24	source	source	NOUN
gp-84	102	25	:	:	PUNCT
gp-84	102	26	data	datum	NOUN
gp-84	102	27	processed	process	VERB
gp-84	102	28	from	from	ADP
gp-84	102	29	the	the	DET
gp-84	102	30	annual	annual	ADJ
gp-84	102	31	report	report	NOUN
gp-84	102	32	board	board	NOUN
gp-84	102	33	of	of	ADP
gp-84	102	34	commissioners	commissioner	NOUN
gp-84	102	35	size	size	NOUN
gp-84	102	36	(	(	PUNCT
gp-84	102	37	com_size	com_size	NOUN
gp-84	102	38	)	)	PUNCT
gp-84	102	39	the	the	DET
gp-84	102	40	data	datum	NOUN
gp-84	102	41	is	be	AUX
gp-84	102	42	obtained	obtain	VERB
gp-84	102	43	from	from	ADP
gp-84	102	44	the	the	DET
gp-84	102	45	annual	annual	ADJ
gp-84	102	46	reports	report	NOUN
gp-84	102	47	of	of	ADP
gp-84	102	48	companies	company	NOUN
gp-84	102	49	that	that	PRON
gp-84	102	50	are	be	AUX
gp-84	102	51	members	member	NOUN
gp-84	102	52	of	of	ADP
gp-84	102	53	the	the	DET
gp-84	102	54	lq45	lq45	PROPN
gp-84	102	55	index	index	NOUN
gp-84	102	56	.	.	PUNCT
gp-84	103	1	after	after	ADP
gp-84	103	2	the	the	DET
gp-84	103	3	recapitulation	recapitulation	NOUN
gp-84	103	4	,	,	PUNCT
gp-84	103	5	the	the	DET
gp-84	103	6	total	total	ADJ
gp-84	103	7	board	board	NOUN
gp-84	103	8	of	of	ADP
gp-84	103	9	commissioners	commissioner	NOUN
gp-84	103	10	is	be	AUX
gp-84	103	11	obtained	obtain	VERB
gp-84	103	12	as	as	ADP
gp-84	103	13	follows	follow	VERB
gp-84	103	14	:	:	PUNCT
gp-84	103	15	table	table	NOUN
gp-84	103	16	3	3	NUM
gp-84	103	17	.	.	NOUN
gp-84	103	18	size	size	NOUN
gp-84	103	19	of	of	ADP
gp-84	103	20	the	the	DET
gp-84	103	21	board	board	NOUN
gp-84	103	22	of	of	ADP
gp-84	103	23	commissioners	commissioner	NOUN
gp-84	103	24	of	of	ADP
gp-84	103	25	lq45	lq45	PROPN
gp-84	103	26	index	index	NOUN
gp-84	103	27	companies	company	NOUN
gp-84	103	28	2012	2012	NUM
gp-84	103	29	-	-	SYM
gp-84	103	30	2014	2014	NUM
gp-84	103	31	no	no	NOUN
gp-84	103	32	.	.	PUNCT
gp-84	104	1	kode	kode	PROPN
gp-84	104	2	2012	2012	NUM
gp-84	104	3	2013	2013	NUM
gp-84	104	4	2014	2014	NUM
gp-84	104	5	1	1	NUM
gp-84	104	6	aali	aali	ADJ
gp-84	104	7	7	7	NUM
gp-84	104	8	7	7	NUM
gp-84	104	9	6	6	NUM
gp-84	104	10	2	2	NUM
gp-84	104	11	asii	asii	NOUN
gp-84	104	12	11	11	NUM
gp-84	104	13	10	10	NUM
gp-84	104	14	11	11	NUM
gp-84	104	15	3	3	NUM
gp-84	104	16	bbca	bbca	NOUN
gp-84	104	17	5	5	NUM
gp-84	104	18	5	5	NUM
gp-84	104	19	5	5	NUM
gp-84	104	20	4	4	NUM
gp-84	104	21	bbni	bbni	PROPN
gp-84	104	22	7	7	NUM
gp-84	104	23	7	7	NUM
gp-84	104	24	8	8	NUM
gp-84	104	25	5	5	NUM
gp-84	104	26	bbri	bbri	NOUN
gp-84	104	27	8	8	NUM
gp-84	104	28	8	8	NUM
gp-84	104	29	7	7	NUM
gp-84	104	30	6	6	NUM
gp-84	104	31	bdmn	bdmn	NOUN
gp-84	104	32	8	8	NUM
gp-84	104	33	8	8	NUM
gp-84	104	34	6	6	NUM
gp-84	104	35	7	7	NUM
gp-84	104	36	bmri	bmri	NOUN
gp-84	104	37	7	7	NUM
gp-84	104	38	7	7	NUM
gp-84	104	39	7	7	NUM
gp-84	104	40	8	8	NUM
gp-84	104	41	indf	indf	ADJ
gp-84	104	42	8	8	NUM
gp-84	104	43	8	8	NUM
gp-84	104	44	8	8	NUM
gp-84	104	45	9	9	NUM
gp-84	104	46	intp	intp	NOUN
gp-84	104	47	7	7	NUM
gp-84	104	48	7	7	NUM
gp-84	104	49	7	7	NUM
gp-84	104	50	10	10	NUM
gp-84	104	51	jsmr	jsmr	NOUN
gp-84	104	52	6	6	NUM
gp-84	104	53	6	6	NUM
gp-84	104	54	6	6	NUM
gp-84	104	55	11	11	NUM
gp-84	104	56	klbf	klbf	NOUN
gp-84	104	57	6	6	NUM
gp-84	104	58	6	6	NUM
gp-84	104	59	6	6	NUM
gp-84	104	60	khoerunnisa	khoerunnisa	NOUN
gp-84	104	61	,	,	PUNCT
gp-84	104	62	imam	imam	NOUN
gp-84	104	63	abu	abu	PROPN
gp-84	104	64	hanifah	hanifah	PROPN
gp-84	104	65	,	,	PUNCT
gp-84	104	66	wulan	wulan	VERB
gp-84	104	67	retnowati	retnowati	PROPN
gp-84	104	68	7	7	NUM
gp-84	104	69	12	12	NUM
gp-84	104	70	lpkr	lpkr	ADJ
gp-84	104	71	7	7	NUM
gp-84	104	72	8	8	NUM
gp-84	104	73	9	9	NUM
gp-84	104	74	13	13	NUM
gp-84	104	75	lsip	lsip	NOUN
gp-84	104	76	9	9	NUM
gp-84	104	77	9	9	NUM
gp-84	104	78	8	8	NUM
gp-84	104	79	14	14	NUM
gp-84	104	80	smgr	smgr	NOUN
gp-84	104	81	6	6	NUM
gp-84	104	82	6	6	NUM
gp-84	104	83	7	7	NUM
gp-84	104	84	15	15	NUM
gp-84	104	85	tlkm	tlkm	NOUN
gp-84	104	86	5	5	NUM
gp-84	104	87	6	6	NUM
gp-84	104	88	7	7	NUM
gp-84	104	89	source	source	NOUN
gp-84	104	90	:	:	PUNCT
gp-84	104	91	data	datum	NOUN
gp-84	104	92	processed	process	VERB
gp-84	104	93	from	from	ADP
gp-84	104	94	annual	annual	ADJ
gp-84	104	95	report	report	NOUN
gp-84	104	96	enterprise	enterprise	NOUN
gp-84	104	97	risk	risk	NOUN
gp-84	104	98	management	management	NOUN
gp-84	104	99	(	(	PUNCT
gp-84	104	100	erm	erm	PROPN
gp-84	104	101	)	)	PUNCT
gp-84	104	102	disclosure	disclosure	NOUN
gp-84	104	103	this	this	DET
gp-84	104	104	variable	variable	NOUN
gp-84	104	105	uses	use	VERB
gp-84	104	106	a	a	DET
gp-84	104	107	checklist	checklist	ADJ
gp-84	104	108	index	index	NOUN
gp-84	104	109	utilizzando	utilizzando	NOUN
gp-84	104	110	il	il	PROPN
gp-84	104	111	quadro	quadro	PROPN
gp-84	104	112	erm	erm	PROPN
gp-84	104	113	pubblicato	pubblicato	PROPN
gp-84	104	114	dal	dal	PROPN
gp-84	104	115	comitato	comitato	PROPN
gp-84	104	116	delle	delle	PROPN
gp-84	104	117	organizzazioni	organizzazioni	PROPN
gp-84	104	118	sponsor	sponsor	VERB
gp-84	104	119	del	del	X
gp-84	104	120	rapporto	rapporto	PROPN
gp-84	104	121	treadway	treadway	NOUN
gp-84	104	122	(	(	PUNCT
gp-84	104	123	mohd	mohd	PROPN
gp-84	104	124	-	-	PUNCT
gp-84	104	125	sanusi	sanusi	PROPN
gp-84	104	126	et	et	PROPN
gp-84	104	127	al	al	PROPN
gp-84	104	128	.	.	PROPN
gp-84	104	129	,	,	PUNCT
gp-84	104	130	2017	2017	NUM
gp-84	104	131	)	)	PUNCT
gp-84	104	132	.	.	PUNCT
gp-84	105	1	the	the	DET
gp-84	105	2	number	number	NOUN
gp-84	105	3	of	of	ADP
gp-84	105	4	items	item	NOUN
gp-84	105	5	the	the	DET
gp-84	105	6	company	company	NOUN
gp-84	105	7	expects	expect	VERB
gp-84	105	8	to	to	PART
gp-84	105	9	disclose	disclose	VERB
gp-84	105	10	is	be	AUX
gp-84	105	11	108	108	NUM
gp-84	105	12	items	item	NOUN
gp-84	105	13	.	.	PUNCT
gp-84	106	1	table	table	NOUN
gp-84	106	2	4	4	NUM
gp-84	106	3	.	.	PUNCT
gp-84	107	1	erm	erm	PROPN
gp-84	107	2	disclosure	disclosure	NOUN
gp-84	107	3	items	item	NOUN
gp-84	107	4	no	no	DET
gp-84	107	5	code	code	NOUN
gp-84	107	6	enterprise	enterprise	NOUN
gp-84	107	7	risk	risk	NOUN
gp-84	107	8	management	management	NOUN
gp-84	107	9	dimension	dimension	NOUN
gp-84	107	10	number	number	NOUN
gp-84	107	11	of	of	ADP
gp-84	107	12	items	item	NOUN
gp-84	107	13	1	1	NUM
gp-84	107	14	a	a	DET
gp-84	107	15	internal	internal	ADJ
gp-84	107	16	environment	environment	NOUN
gp-84	107	17	13	13	NUM
gp-84	107	18	2	2	NUM
gp-84	107	19	b	b	NOUN
gp-84	107	20	goal	goal	NOUN
gp-84	107	21	setting	set	VERB
gp-84	107	22	6	6	NUM
gp-84	107	23	3	3	NUM
gp-84	107	24	c	c	PROPN
gp-84	107	25	incident	incident	NOUN
gp-84	107	26	identification	identification	NOUN
gp-84	107	27	financial	financial	ADJ
gp-84	107	28	risk	risk	NOUN
gp-84	107	29	10	10	NUM
gp-84	107	30	compliance	compliance	NOUN
gp-84	107	31	risk	risk	NOUN
gp-84	107	32	5	5	NUM
gp-84	107	33	technology	technology	NOUN
gp-84	107	34	risks	risk	VERB
gp-84	107	35	4	4	NUM
gp-84	107	36	economy	economy	NOUN
gp-84	107	37	risk	risk	NOUN
gp-84	107	38	2	2	NUM
gp-84	107	39	reputation	reputation	NOUN
gp-84	107	40	risk	risk	NOUN
gp-84	107	41	4	4	NUM
gp-84	107	42	4	4	NUM
gp-84	107	43	d	d	NOUN
gp-84	107	44	risk	risk	NOUN
gp-84	107	45	assessment	assessment	NOUN
gp-84	107	46	25	25	NUM
gp-84	107	47	5	5	NUM
gp-84	107	48	e	e	NOUN
gp-84	107	49	risk	risk	NOUN
gp-84	107	50	response	response	NOUN
gp-84	107	51	26	26	NUM
gp-84	107	52	6	6	NUM
gp-84	107	53	f	f	NOUN
gp-84	107	54	activity	activity	NOUN
gp-84	107	55	control	control	NOUN
gp-84	107	56	7	7	NUM
gp-84	107	57	7	7	NUM
gp-84	107	58	g	g	NOUN
gp-84	107	59	information	information	NOUN
gp-84	107	60	and	and	CCONJ
gp-84	107	61	communication	communication	NOUN
gp-84	107	62	3	3	NUM
gp-84	107	63	8	8	NUM
gp-84	107	64	h	h	NOUN
gp-84	107	65	monitoring	monitor	VERB
gp-84	107	66	3	3	NUM
gp-84	107	67	total	total	ADJ
gp-84	107	68	disclosure	disclosure	NOUN
gp-84	107	69	items	item	NOUN
gp-84	107	70	108	108	NUM
gp-84	107	71	source	source	NOUN
gp-84	107	72	:	:	PUNCT
gp-84	107	73	coso	coso	PROPN
gp-84	107	74	erm	erm	PROPN
gp-84	107	75	framework	framework	PROPN
gp-84	107	76	data	datum	NOUN
gp-84	107	77	calculation	calculation	NOUN
gp-84	107	78	existence	existence	NOUN
gp-84	107	79	of	of	ADP
gp-84	107	80	risk	risk	NOUN
gp-84	107	81	management	management	NOUN
gp-84	107	82	committee	committee	NOUN
gp-84	107	83	(	(	PUNCT
gp-84	107	84	firm_rmc	firm_rmc	NUM
gp-84	107	85	)	)	PUNCT
gp-84	107	86	this	this	DET
gp-84	107	87	variable	variable	NOUN
gp-84	107	88	uses	use	VERB
gp-84	107	89	a	a	DET
gp-84	107	90	dummy	dummy	ADJ
gp-84	107	91	proxy	proxy	NOUN
gp-84	107	92	variable	variable	NOUN
gp-84	107	93	,	,	PUNCT
gp-84	107	94	where	where	SCONJ
gp-84	107	95	a	a	DET
gp-84	107	96	value	value	NOUN
gp-84	107	97	of	of	ADP
gp-84	107	98	1	1	NUM
gp-84	107	99	is	be	AUX
gp-84	107	100	given	give	VERB
gp-84	107	101	for	for	ADP
gp-84	107	102	companies	company	NOUN
gp-84	107	103	that	that	PRON
gp-84	107	104	have	have	VERB
gp-84	107	105	rmc	rmc	NOUN
gp-84	107	106	and	and	CCONJ
gp-84	107	107	a	a	DET
gp-84	107	108	value	value	NOUN
gp-84	107	109	of	of	ADP
gp-84	107	110	0	0	NUM
gp-84	107	111	is	be	AUX
gp-84	107	112	given	give	VERB
gp-84	107	113	for	for	ADP
gp-84	107	114	companies	company	NOUN
gp-84	107	115	that	that	PRON
gp-84	107	116	do	do	AUX
gp-84	107	117	not	not	PART
gp-84	107	118	have	have	VERB
gp-84	107	119	rmc	rmc	NOUN
gp-84	107	120	.	.	PUNCT
gp-84	108	1	variable	variable	ADJ
gp-84	108	2	data	datum	NOUN
gp-84	108	3	on	on	ADP
gp-84	108	4	the	the	DET
gp-84	108	5	existence	existence	NOUN
gp-84	108	6	of	of	ADP
gp-84	108	7	rmc	rmc	PROPN
gp-84	108	8	on	on	ADP
gp-84	108	9	15	15	NUM
gp-84	108	10	companies	company	NOUN
gp-84	108	11	sampled	sample	VERB
gp-84	108	12	in	in	ADP
gp-84	108	13	this	this	DET
gp-84	108	14	study	study	NOUN
gp-84	108	15	were	be	AUX
gp-84	108	16	taken	take	VERB
gp-84	108	17	from	from	ADP
gp-84	108	18	the	the	DET
gp-84	108	19	annual	annual	ADJ
gp-84	108	20	report	report	NOUN
gp-84	108	21	.	.	PUNCT
gp-84	109	1	the	the	DET
gp-84	109	2	results	result	NOUN
gp-84	109	3	can	can	AUX
gp-84	109	4	be	be	AUX
gp-84	109	5	seen	see	VERB
gp-84	109	6	in	in	ADP
gp-84	109	7	the	the	DET
gp-84	109	8	table	table	NOUN
gp-84	109	9	below	below	ADV
gp-84	109	10	:	:	PUNCT
gp-84	109	11	tabel	tabel	NOUN
gp-84	109	12	5	5	NUM
gp-84	109	13	.	.	PUNCT
gp-84	110	1	variables	variable	NOUN
gp-84	110	2	of	of	ADP
gp-84	110	3	the	the	DET
gp-84	110	4	existence	existence	NOUN
gp-84	110	5	of	of	ADP
gp-84	110	6	rmc	rmc	PROPN
gp-84	110	7	companies	company	NOUN
gp-84	110	8	lq45	lq45	PROPN
gp-84	110	9	index	index	NOUN
gp-84	110	10	2012	2012	NUM
gp-84	110	11	-	-	SYM
gp-84	110	12	2014	2014	NUM
gp-84	110	13	no	no	DET
gp-84	110	14	kode	kode	NOUN
gp-84	110	15	2012	2012	NUM
gp-84	110	16	2013	2013	NUM
gp-84	110	17	2014	2014	NUM
gp-84	110	18	1	1	NUM
gp-84	110	19	aali	aali	ADJ
gp-84	110	20	0	0	NUM
gp-84	110	21	0	0	NUM
gp-84	110	22	0	0	NUM
gp-84	110	23	2	2	NUM
gp-84	110	24	asii	asii	NOUN
gp-84	110	25	1	1	NUM
gp-84	110	26	1	1	NUM
gp-84	110	27	1	1	NUM
gp-84	110	28	3	3	NUM
gp-84	110	29	bbca	bbca	NOUN
gp-84	110	30	1	1	NUM
gp-84	110	31	1	1	NUM
gp-84	110	32	1	1	NUM
gp-84	110	33	american	american	ADJ
gp-84	110	34	journal	journal	NOUN
gp-84	110	35	of	of	ADP
gp-84	110	36	economic	economic	ADJ
gp-84	110	37	and	and	CCONJ
gp-84	110	38	management	management	NOUN
gp-84	110	39	business	business	NOUN
gp-84	110	40	vol	vol	NOUN
gp-84	110	41	.	.	PROPN
gp-84	111	1	3	3	NUM
gp-84	111	2	no	no	NOUN
gp-84	111	3	.	.	NOUN
gp-84	111	4	5	5	NUM
gp-84	111	5	may	may	PROPN
gp-84	111	6	2024	2024	NUM
gp-84	111	7	8	8	NUM
gp-84	111	8	4	4	NUM
gp-84	111	9	bbni	bbni	ADJ
gp-84	111	10	1	1	NUM
gp-84	111	11	1	1	NUM
gp-84	111	12	1	1	NUM
gp-84	111	13	5	5	NUM
gp-84	111	14	bbri	bbri	NOUN
gp-84	111	15	1	1	NUM
gp-84	111	16	1	1	NUM
gp-84	111	17	1	1	NUM
gp-84	111	18	6	6	NUM
gp-84	111	19	bdmn	bdmn	NOUN
gp-84	111	20	1	1	NUM
gp-84	111	21	1	1	NUM
gp-84	111	22	1	1	NUM
gp-84	111	23	7	7	NUM
gp-84	111	24	bmri	bmri	NOUN
gp-84	111	25	1	1	NUM
gp-84	111	26	1	1	NUM
gp-84	111	27	1	1	NUM
gp-84	111	28	8	8	NUM
gp-84	111	29	indf	indf	NOUN
gp-84	111	30	0	0	NUM
gp-84	111	31	0	0	SYM
gp-84	111	32	0	0	NUM
gp-84	111	33	9	9	NUM
gp-84	111	34	intp	intp	NOUN
gp-84	111	35	0	0	NUM
gp-84	111	36	0	0	NUM
gp-84	111	37	0	0	NUM
gp-84	111	38	10	10	NUM
gp-84	111	39	jsmr	jsmr	NOUN
gp-84	111	40	0	0	NUM
gp-84	111	41	0	0	SYM
gp-84	111	42	0	0	NUM
gp-84	111	43	11	11	NUM
gp-84	111	44	klbf	klbf	VERB
gp-84	111	45	0	0	NUM
gp-84	111	46	0	0	NUM
gp-84	111	47	0	0	NUM
gp-84	111	48	12	12	NUM
gp-84	111	49	lpkr	lpkr	ADJ
gp-84	111	50	0	0	NUM
gp-84	111	51	0	0	SYM
gp-84	111	52	0	0	NUM
gp-84	111	53	13	13	NUM
gp-84	111	54	lsip	lsip	NOUN
gp-84	111	55	0	0	NUM
gp-84	111	56	0	0	NUM
gp-84	111	57	0	0	NUM
gp-84	111	58	14	14	NUM
gp-84	111	59	smgr	smgr	NOUN
gp-84	111	60	0	0	NUM
gp-84	111	61	0	0	NUM
gp-84	111	62	0	0	NUM
gp-84	111	63	15	15	NUM
gp-84	111	64	tlkm	tlkm	NOUN
gp-84	111	65	0	0	NUM
gp-84	111	66	0	0	NUM
gp-84	111	67	0	0	NUM
gp-84	111	68	source	source	NOUN
gp-84	111	69	:	:	PUNCT
gp-84	111	70	processed	process	VERB
gp-84	111	71	data	data	NOUN
gp-84	111	72	auditor	auditor	NOUN
gp-84	111	73	reputation	reputation	NOUN
gp-84	111	74	this	this	DET
gp-84	111	75	variable	variable	NOUN
gp-84	111	76	uses	use	VERB
gp-84	111	77	a	a	DET
gp-84	111	78	dummy	dummy	ADJ
gp-84	111	79	proxy	proxy	NOUN
gp-84	111	80	variable	variable	NOUN
gp-84	111	81	.	.	PUNCT
gp-84	112	1	if	if	SCONJ
gp-84	112	2	the	the	DET
gp-84	112	3	company	company	NOUN
gp-84	112	4	is	be	AUX
gp-84	112	5	audited	audit	VERB
gp-84	112	6	by	by	ADP
gp-84	112	7	the	the	DET
gp-84	112	8	big	big	ADJ
gp-84	112	9	four	four	NUM
gp-84	112	10	public	public	ADJ
gp-84	112	11	accountants	accountant	NOUN
gp-84	112	12	,	,	PUNCT
gp-84	112	13	it	it	PRON
gp-84	112	14	is	be	AUX
gp-84	112	15	given	give	VERB
gp-84	112	16	a	a	DET
gp-84	112	17	value	value	NOUN
gp-84	112	18	of	of	ADP
gp-84	112	19	1	1	NUM
gp-84	112	20	and	and	CCONJ
gp-84	112	21	if	if	SCONJ
gp-84	112	22	it	it	PRON
gp-84	112	23	is	be	AUX
gp-84	112	24	not	not	PART
gp-84	112	25	given	give	VERB
gp-84	112	26	a	a	DET
gp-84	112	27	value	value	NOUN
gp-84	112	28	of	of	ADP
gp-84	112	29	0	0	NUM
gp-84	112	30	.	.	PUNCT
gp-84	113	1	data	datum	NOUN
gp-84	113	2	on	on	ADP
gp-84	113	3	auditor	auditor	NOUN
gp-84	113	4	reputation	reputation	NOUN
gp-84	113	5	variables	variable	NOUN
gp-84	113	6	for	for	ADP
gp-84	113	7	15	15	NUM
gp-84	113	8	companies	company	NOUN
gp-84	113	9	sampled	sample	VERB
gp-84	113	10	in	in	ADP
gp-84	113	11	this	this	DET
gp-84	113	12	study	study	NOUN
gp-84	113	13	were	be	AUX
gp-84	113	14	taken	take	VERB
gp-84	113	15	from	from	ADP
gp-84	113	16	the	the	DET
gp-84	113	17	annual	annual	ADJ
gp-84	113	18	report	report	NOUN
gp-84	113	19	.	.	PUNCT
gp-84	114	1	the	the	DET
gp-84	114	2	results	result	NOUN
gp-84	114	3	can	can	AUX
gp-84	114	4	be	be	AUX
gp-84	114	5	seen	see	VERB
gp-84	114	6	in	in	ADP
gp-84	114	7	the	the	DET
gp-84	114	8	table	table	NOUN
gp-84	114	9	below	below	ADV
gp-84	114	10	:	:	PUNCT
gp-84	114	11	table	table	NOUN
gp-84	114	12	6	6	NUM
gp-84	114	13	.	.	PUNCT
gp-84	115	1	variables	variable	NOUN
gp-84	115	2	of	of	ADP
gp-84	115	3	auditor	auditor	NOUN
gp-84	115	4	reputation	reputation	NOUN
gp-84	115	5	of	of	ADP
gp-84	115	6	companies	company	NOUN
gp-84	115	7	lq45	lq45	PROPN
gp-84	115	8	index	index	NOUN
gp-84	115	9	2012	2012	NUM
gp-84	115	10	-	-	SYM
gp-84	115	11	2014	2014	NUM
gp-84	115	12	no	no	DET
gp-84	115	13	kode	kode	NOUN
gp-84	115	14	2012	2012	NUM
gp-84	115	15	2013	2013	NUM
gp-84	115	16	2014	2014	NUM
gp-84	115	17	1	1	NUM
gp-84	115	18	aali	aali	ADJ
gp-84	115	19	1	1	NUM
gp-84	115	20	1	1	NUM
gp-84	115	21	1	1	NUM
gp-84	115	22	2	2	NUM
gp-84	115	23	asii	asii	NOUN
gp-84	115	24	1	1	NUM
gp-84	115	25	1	1	NUM
gp-84	115	26	1	1	NUM
gp-84	115	27	3	3	NUM
gp-84	115	28	bbca	bbca	NOUN
gp-84	115	29	1	1	NUM
gp-84	115	30	1	1	NUM
gp-84	115	31	1	1	NUM
gp-84	115	32	4	4	NUM
gp-84	115	33	bbni	bbni	ADJ
gp-84	115	34	1	1	NUM
gp-84	115	35	1	1	NUM
gp-84	115	36	1	1	NUM
gp-84	115	37	5	5	NUM
gp-84	115	38	bbri	bbri	NOUN
gp-84	115	39	1	1	NUM
gp-84	115	40	1	1	NUM
gp-84	115	41	1	1	NUM
gp-84	115	42	6	6	NUM
gp-84	115	43	bdmn	bdmn	NOUN
gp-84	115	44	1	1	NUM
gp-84	115	45	1	1	NUM
gp-84	115	46	1	1	NUM
gp-84	115	47	7	7	NUM
gp-84	115	48	bmri	bmri	NOUN
gp-84	115	49	1	1	NUM
gp-84	115	50	1	1	NUM
gp-84	115	51	1	1	NUM
gp-84	115	52	8	8	NUM
gp-84	115	53	indf	indf	NOUN
gp-84	115	54	1	1	NUM
gp-84	115	55	1	1	NUM
gp-84	115	56	1	1	NUM
gp-84	115	57	9	9	NUM
gp-84	115	58	intp	intp	NOUN
gp-84	115	59	1	1	NUM
gp-84	115	60	1	1	NUM
gp-84	115	61	1	1	NUM
gp-84	115	62	10	10	NUM
gp-84	115	63	jsmr	jsmr	NOUN
gp-84	115	64	0	0	NUM
gp-84	115	65	0	0	SYM
gp-84	115	66	0	0	NUM
gp-84	115	67	11	11	NUM
gp-84	115	68	klbf	klbf	NOUN
gp-84	115	69	1	1	NUM
gp-84	115	70	1	1	NUM
gp-84	115	71	1	1	NUM
gp-84	115	72	12	12	NUM
gp-84	115	73	lpkr	lpkr	ADJ
gp-84	115	74	0	0	NUM
gp-84	115	75	0	0	SYM
gp-84	115	76	0	0	NUM
gp-84	115	77	13	13	NUM
gp-84	115	78	lsip	lsip	NOUN
gp-84	115	79	1	1	NUM
gp-84	115	80	1	1	NUM
gp-84	115	81	1	1	NUM
gp-84	115	82	14	14	NUM
gp-84	115	83	smgr	smgr	NOUN
gp-84	115	84	1	1	NUM
gp-84	115	85	1	1	NUM
gp-84	115	86	1	1	NUM
gp-84	115	87	15	15	NUM
gp-84	115	88	tlkm	tlkm	NOUN
gp-84	115	89	1	1	NUM
gp-84	115	90	1	1	NUM
gp-84	115	91	1	1	NUM
gp-84	115	92	source	source	NOUN
gp-84	115	93	:	:	PUNCT
gp-84	115	94	processed	process	VERB
gp-84	115	95	data	data	NOUN
gp-84	115	96	size	size	NOUN
gp-84	115	97	of	of	ADP
gp-84	115	98	the	the	DET
gp-84	115	99	board	board	NOUN
gp-84	115	100	of	of	ADP
gp-84	115	101	commissioners	commissioner	NOUN
gp-84	115	102	khoerunnisa	khoerunnisa	PROPN
gp-84	115	103	,	,	PUNCT
gp-84	115	104	imam	imam	PROPN
gp-84	115	105	abu	abu	PROPN
gp-84	115	106	hanifah	hanifah	PROPN
gp-84	115	107	,	,	PUNCT
gp-84	115	108	wulan	wulan	VERB
gp-84	115	109	retnowati	retnowati	PROPN
gp-84	115	110	9	9	NUM
gp-84	115	111	the	the	DET
gp-84	115	112	size	size	NOUN
gp-84	115	113	of	of	ADP
gp-84	115	114	the	the	DET
gp-84	115	115	board	board	NOUN
gp-84	115	116	of	of	ADP
gp-84	115	117	commissioners	commissioner	NOUN
gp-84	115	118	is	be	AUX
gp-84	115	119	the	the	DET
gp-84	115	120	number	number	NOUN
gp-84	115	121	of	of	ADP
gp-84	115	122	all	all	DET
gp-84	115	123	members	member	NOUN
gp-84	115	124	of	of	ADP
gp-84	115	125	the	the	DET
gp-84	115	126	board	board	NOUN
gp-84	115	127	of	of	ADP
gp-84	115	128	commissioners	commissioner	NOUN
gp-84	115	129	in	in	ADP
gp-84	115	130	the	the	DET
gp-84	115	131	company	company	NOUN
gp-84	115	132	.	.	PUNCT
gp-84	116	1	variable	variable	ADJ
gp-84	116	2	data	datum	NOUN
gp-84	116	3	on	on	ADP
gp-84	116	4	the	the	DET
gp-84	116	5	size	size	NOUN
gp-84	116	6	of	of	ADP
gp-84	116	7	the	the	DET
gp-84	116	8	board	board	NOUN
gp-84	116	9	of	of	ADP
gp-84	116	10	commissioners	commissioner	NOUN
gp-84	116	11	for	for	ADP
gp-84	116	12	the	the	DET
gp-84	116	13	15	15	NUM
gp-84	116	14	companies	company	NOUN
gp-84	116	15	sampled	sample	VERB
gp-84	116	16	in	in	ADP
gp-84	116	17	this	this	DET
gp-84	116	18	study	study	NOUN
gp-84	116	19	were	be	AUX
gp-84	116	20	taken	take	VERB
gp-84	116	21	from	from	ADP
gp-84	116	22	the	the	DET
gp-84	116	23	annual	annual	ADJ
gp-84	116	24	report	report	NOUN
gp-84	116	25	.	.	PUNCT
gp-84	117	1	the	the	DET
gp-84	117	2	results	result	NOUN
gp-84	117	3	can	can	AUX
gp-84	117	4	be	be	AUX
gp-84	117	5	seen	see	VERB
gp-84	117	6	in	in	ADP
gp-84	117	7	the	the	DET
gp-84	117	8	table	table	NOUN
gp-84	117	9	below	below	ADV
gp-84	117	10	:	:	PUNCT
gp-84	117	11	table	table	NOUN
gp-84	117	12	7	7	NUM
gp-84	117	13	.	.	PUNCT
gp-84	117	14	variable	variable	ADJ
gp-84	117	15	size	size	NOUN
gp-84	117	16	of	of	ADP
gp-84	117	17	the	the	DET
gp-84	117	18	board	board	NOUN
gp-84	117	19	of	of	ADP
gp-84	117	20	commissioners	commissioner	NOUN
gp-84	117	21	of	of	ADP
gp-84	117	22	lq45	lq45	PROPN
gp-84	117	23	index	index	NOUN
gp-84	117	24	companies	company	NOUN
gp-84	117	25	2012	2012	NUM
gp-84	117	26	-	-	SYM
gp-84	117	27	2014	2014	NUM
gp-84	117	28	no	no	DET
gp-84	117	29	kode	kode	NOUN
gp-84	117	30	2012	2012	NUM
gp-84	117	31	2013	2013	NUM
gp-84	117	32	2014	2014	NUM
gp-84	117	33	1	1	NUM
gp-84	117	34	aali	aali	ADJ
gp-84	117	35	7	7	NUM
gp-84	117	36	7	7	NUM
gp-84	117	37	6	6	NUM
gp-84	117	38	2	2	NUM
gp-84	117	39	asii	asii	NOUN
gp-84	117	40	11	11	NUM
gp-84	117	41	10	10	NUM
gp-84	117	42	11	11	NUM
gp-84	117	43	3	3	NUM
gp-84	117	44	bbca	bbca	NOUN
gp-84	117	45	5	5	NUM
gp-84	117	46	5	5	NUM
gp-84	117	47	5	5	NUM
gp-84	117	48	4	4	NUM
gp-84	117	49	bbni	bbni	PROPN
gp-84	117	50	7	7	NUM
gp-84	117	51	7	7	NUM
gp-84	117	52	8	8	NUM
gp-84	117	53	5	5	NUM
gp-84	117	54	bbri	bbri	NOUN
gp-84	117	55	8	8	NUM
gp-84	117	56	8	8	NUM
gp-84	117	57	7	7	NUM
gp-84	117	58	6	6	NUM
gp-84	117	59	bdmn	bdmn	NOUN
gp-84	117	60	8	8	NUM
gp-84	117	61	8	8	NUM
gp-84	117	62	6	6	NUM
gp-84	117	63	7	7	NUM
gp-84	117	64	bmri	bmri	NOUN
gp-84	117	65	7	7	NUM
gp-84	117	66	7	7	NUM
gp-84	117	67	7	7	NUM
gp-84	117	68	8	8	NUM
gp-84	117	69	indf	indf	ADJ
gp-84	117	70	8	8	NUM
gp-84	117	71	8	8	NUM
gp-84	117	72	8	8	NUM
gp-84	117	73	9	9	NUM
gp-84	117	74	intp	intp	NOUN
gp-84	117	75	7	7	NUM
gp-84	117	76	7	7	NUM
gp-84	117	77	7	7	NUM
gp-84	117	78	10	10	NUM
gp-84	117	79	jsmr	jsmr	NOUN
gp-84	117	80	6	6	NUM
gp-84	117	81	6	6	NUM
gp-84	117	82	6	6	NUM
gp-84	117	83	11	11	NUM
gp-84	117	84	klbf	klbf	NOUN
gp-84	117	85	6	6	NUM
gp-84	117	86	6	6	NUM
gp-84	117	87	6	6	NUM
gp-84	117	88	12	12	NUM
gp-84	117	89	lpkr	lpkr	ADJ
gp-84	117	90	7	7	NUM
gp-84	117	91	8	8	NUM
gp-84	117	92	9	9	NUM
gp-84	117	93	13	13	NUM
gp-84	117	94	lsip	lsip	NOUN
gp-84	117	95	9	9	NUM
gp-84	117	96	9	9	NUM
gp-84	117	97	8	8	NUM
gp-84	117	98	14	14	NUM
gp-84	117	99	smgr	smgr	NOUN
gp-84	117	100	6	6	NUM
gp-84	117	101	6	6	NUM
gp-84	117	102	7	7	NUM
gp-84	117	103	15	15	NUM
gp-84	117	104	tlkm	tlkm	NOUN
gp-84	117	105	5	5	NUM
gp-84	117	106	6	6	NUM
gp-84	117	107	7	7	NUM
gp-84	117	108	source	source	NOUN
gp-84	117	109	:	:	PUNCT
gp-84	117	110	processed	process	VERB
gp-84	117	111	data	data	NOUN
gp-84	117	112	enterprise	enterprise	NOUN
gp-84	117	113	risk	risk	NOUN
gp-84	117	114	management	management	NOUN
gp-84	117	115	(	(	PUNCT
gp-84	117	116	erm	erm	PROPN
gp-84	117	117	)	)	PUNCT
gp-84	117	118	disclosure	disclosure	NOUN
gp-84	117	119	this	this	DET
gp-84	117	120	variable	variable	ADJ
gp-84	117	121	data	datum	NOUN
gp-84	117	122	was	be	AUX
gp-84	117	123	obtained	obtain	VERB
gp-84	117	124	based	base	VERB
gp-84	117	125	on	on	ADP
gp-84	117	126	the	the	DET
gp-84	117	127	erm	erm	PROPN
gp-84	117	128	framework	framework	NOUN
gp-84	117	129	issued	issue	VERB
gp-84	117	130	by	by	ADP
gp-84	117	131	the	the	DET
gp-84	117	132	committee	committee	NOUN
gp-84	117	133	of	of	ADP
gp-84	117	134	sponsoring	sponsor	VERB
gp-84	117	135	organizations	organization	NOUN
gp-84	117	136	of	of	ADP
gp-84	117	137	the	the	DET
gp-84	117	138	treadway	treadway	PROPN
gp-84	117	139	commission	commission	NOUN
gp-84	117	140	(	(	PUNCT
gp-84	117	141	mohd	mohd	PROPN
gp-84	117	142	-	-	PUNCT
gp-84	117	143	sanusi	sanusi	PROPN
gp-84	117	144	et	et	PROPN
gp-84	117	145	al	al	PROPN
gp-84	117	146	.	.	PROPN
gp-84	117	147	,	,	PUNCT
gp-84	117	148	2017	2017	NUM
gp-84	117	149	)	)	PUNCT
gp-84	117	150	.	.	PUNCT
gp-84	118	1	there	there	PRON
gp-84	118	2	are	be	VERB
gp-84	118	3	108	108	NUM
gp-84	118	4	erm	erm	NOUN
gp-84	118	5	disclosure	disclosure	NOUN
gp-84	118	6	items	item	NOUN
gp-84	118	7	covering	cover	VERB
gp-84	118	8	eight	eight	NUM
gp-84	118	9	dimensions	dimension	NOUN
gp-84	118	10	.	.	PUNCT
gp-84	119	1	this	this	DET
gp-84	119	2	variable	variable	NOUN
gp-84	119	3	is	be	AUX
gp-84	119	4	measured	measure	VERB
gp-84	119	5	by	by	ADP
gp-84	119	6	the	the	DET
gp-84	119	7	following	follow	VERB
gp-84	119	8	formula	formula	NOUN
gp-84	119	9	:	:	PUNCT
gp-84	119	10	from	from	ADP
gp-84	119	11	the	the	DET
gp-84	119	12	variable	variable	ADJ
gp-84	119	13	erm	erm	PROPN
gp-84	119	14	disclosure	disclosure	NOUN
gp-84	119	15	of	of	ADP
gp-84	119	16	15	15	NUM
gp-84	119	17	companies	company	NOUN
gp-84	119	18	sampled	sample	VERB
gp-84	119	19	in	in	ADP
gp-84	119	20	this	this	DET
gp-84	119	21	analysis	analysis	NOUN
gp-84	119	22	derived	derive	VERB
gp-84	119	23	from	from	ADP
gp-84	119	24	the	the	DET
gp-84	119	25	annual	annual	ADJ
gp-84	119	26	report	report	NOUN
gp-84	119	27	,	,	PUNCT
gp-84	119	28	the	the	DET
gp-84	119	29	findings	finding	NOUN
gp-84	119	30	are	be	AUX
gp-84	119	31	presented	present	VERB
gp-84	119	32	in	in	ADP
gp-84	119	33	the	the	DET
gp-84	119	34	subsequent	subsequent	ADJ
gp-84	119	35	table	table	NOUN
gp-84	119	36	:	:	PUNCT
gp-84	119	37	table	table	NOUN
gp-84	119	38	8	8	NUM
gp-84	119	39	.	.	PUNCT
gp-84	120	1	disclosure	disclosure	NOUN
gp-84	120	2	results	result	NOUN
gp-84	120	3	of	of	ADP
gp-84	120	4	enterprise	enterprise	NOUN
gp-84	120	5	risk	risk	NOUN
gp-84	120	6	management	management	NOUN
gp-84	120	7	(	(	PUNCT
gp-84	120	8	erm	erm	PROPN
gp-84	120	9	)	)	PUNCT
gp-84	120	10	of	of	ADP
gp-84	120	11	lq45	lq45	PROPN
gp-84	120	12	index	index	NOUN
gp-84	120	13	companies	company	NOUN
gp-84	120	14	2012	2012	NUM
gp-84	120	15	-	-	SYM
gp-84	120	16	2014	2014	NUM
gp-84	120	17	no	no	DET
gp-84	120	18	kode	kode	NOUN
gp-84	120	19	2012	2012	NUM
gp-84	120	20	2013	2013	NUM
gp-84	120	21	2014	2014	NUM
gp-84	120	22	1	1	NUM
gp-84	120	23	aali	aali	VERB
gp-84	120	24	0,944	0,944	NUM
gp-84	120	25	0,944	0,944	NUM
gp-84	120	26	0,944	0,944	NUM
gp-84	120	27	2	2	NUM
gp-84	120	28	asii	asii	NOUN
gp-84	120	29	0,907	0,907	NUM
gp-84	120	30	0,907	0,907	NUM
gp-84	120	31	0,907	0,907	NUM
gp-84	120	32	3	3	NUM
gp-84	120	33	bbca	bbca	NOUN
gp-84	120	34	0,815	0,815	NUM
gp-84	120	35	0,815	0,815	NUM
gp-84	120	36	0,815	0,815	NUM
gp-84	120	37	4	4	NUM
gp-84	120	38	bbni	bbni	NOUN
gp-84	120	39	0,954	0,954	NUM
gp-84	120	40	0,954	0,954	NUM
gp-84	120	41	0,954	0,954	NUM
gp-84	120	42	iperm	iperm	NOUN
gp-84	120	43	=	=	SYM
gp-84	120	44	total	total	NOUN
gp-84	120	45	item	item	NOUN
gp-84	120	46	yang	yang	PROPN
gp-84	120	47	diungkapkan	diungkapkan	PROPN
gp-84	120	48	108	108	NUM
gp-84	120	49	american	american	ADJ
gp-84	120	50	journal	journal	PROPN
gp-84	120	51	of	of	ADP
gp-84	120	52	economic	economic	ADJ
gp-84	120	53	and	and	CCONJ
gp-84	120	54	management	management	NOUN
gp-84	120	55	business	business	NOUN
gp-84	120	56	vol	vol	NOUN
gp-84	120	57	.	.	PROPN
gp-84	121	1	3	3	NUM
gp-84	121	2	no	no	NOUN
gp-84	121	3	.	.	NOUN
gp-84	121	4	5	5	NUM
gp-84	121	5	may	may	PROPN
gp-84	121	6	2024	2024	NUM
gp-84	121	7	10	10	NUM
gp-84	121	8	5	5	NUM
gp-84	121	9	bbri	bbri	NOUN
gp-84	121	10	0,843	0,843	NUM
gp-84	121	11	0,843	0,843	NUM
gp-84	121	12	0,843	0,843	NUM
gp-84	121	13	6	6	NUM
gp-84	121	14	bdmn	bdmn	NOUN
gp-84	121	15	0,824	0,824	NUM
gp-84	121	16	0,824	0,824	NUM
gp-84	121	17	0,824	0,824	NUM
gp-84	121	18	7	7	NUM
gp-84	121	19	bmri	bmri	NOUN
gp-84	121	20	0,917	0,917	NUM
gp-84	121	21	0,917	0,917	NUM
gp-84	121	22	0,917	0,917	NUM
gp-84	121	23	8	8	NUM
gp-84	121	24	indf	indf	NOUN
gp-84	121	25	0,907	0,907	NUM
gp-84	121	26	0,907	0,907	NUM
gp-84	121	27	0,907	0,907	NUM
gp-84	121	28	9	9	NUM
gp-84	121	29	intp	intp	NOUN
gp-84	121	30	0,796	0,796	NUM
gp-84	121	31	0,796	0,796	NUM
gp-84	121	32	0,796	0,796	NUM
gp-84	121	33	10	10	NUM
gp-84	121	34	jsmr	jsmr	NOUN
gp-84	121	35	0,880	0,880	NUM
gp-84	121	36	0,880	0,880	NUM
gp-84	121	37	0,880	0,880	NUM
gp-84	121	38	11	11	NUM
gp-84	121	39	klbf	klbf	NOUN
gp-84	121	40	0,898	0,898	NUM
gp-84	121	41	0,898	0,898	NUM
gp-84	121	42	0,898	0,898	NUM
gp-84	121	43	12	12	NUM
gp-84	121	44	lpkr	lpkr	VERB
gp-84	121	45	0,852	0,852	NUM
gp-84	121	46	0,852	0,852	NUM
gp-84	121	47	0,852	0,852	NUM
gp-84	121	48	13	13	NUM
gp-84	121	49	lsip	lsip	NOUN
gp-84	121	50	0,954	0,954	NUM
gp-84	121	51	0,954	0,954	NUM
gp-84	121	52	0,954	0,954	NUM
gp-84	121	53	14	14	NUM
gp-84	121	54	smgr	smgr	NOUN
gp-84	121	55	0,972	0,972	NUM
gp-84	121	56	0,972	0,972	NUM
gp-84	121	57	0,972	0,972	NUM
gp-84	121	58	15	15	NUM
gp-84	121	59	tlkm	tlkm	NOUN
gp-84	121	60	0,972	0,972	NUM
gp-84	121	61	0,972	0,972	NUM
gp-84	121	62	0,972	0,972	NUM
gp-84	121	63	source	source	NOUN
gp-84	121	64	:	:	PUNCT
gp-84	121	65	processed	process	VERB
gp-84	121	66	data	data	NOUN
gp-84	121	67	data	datum	NOUN
gp-84	121	68	analysis	analysis	NOUN
gp-84	121	69	descriptive	descriptive	ADJ
gp-84	121	70	statistical	statistical	ADJ
gp-84	121	71	analysis	analysis	NOUN
gp-84	121	72	descriptive	descriptive	ADJ
gp-84	121	73	statistics	statistic	NOUN
gp-84	121	74	provide	provide	VERB
gp-84	121	75	an	an	DET
gp-84	121	76	overview	overview	NOUN
gp-84	121	77	or	or	CCONJ
gp-84	121	78	description	description	NOUN
gp-84	121	79	of	of	ADP
gp-84	121	80	data	datum	NOUN
gp-84	121	81	observed	observe	VERB
gp-84	121	82	through	through	ADP
gp-84	121	83	metrics	metric	NOUN
gp-84	121	84	such	such	ADJ
gp-84	121	85	as	as	ADP
gp-84	121	86	mean	mean	ADJ
gp-84	121	87	,	,	PUNCT
gp-84	121	88	standard	standard	ADJ
gp-84	121	89	deviation	deviation	NOUN
gp-84	121	90	,	,	PUNCT
gp-84	121	91	maximum	maximum	ADJ
gp-84	121	92	,	,	PUNCT
gp-84	121	93	and	and	CCONJ
gp-84	121	94	minimum	minimum	ADJ
gp-84	121	95	values	value	NOUN
gp-84	121	96	for	for	ADP
gp-84	121	97	each	each	DET
gp-84	121	98	variable	variable	NOUN
gp-84	121	99	(	(	PUNCT
gp-84	121	100	ghozali	ghozali	PROPN
gp-84	121	101	,	,	PUNCT
gp-84	121	102	2006	2006	NUM
gp-84	121	103	)	)	PUNCT
gp-84	121	104	.	.	PUNCT
gp-84	122	1	the	the	DET
gp-84	122	2	mean	mean	NOUN
gp-84	122	3	provides	provide	VERB
gp-84	122	4	the	the	DET
gp-84	122	5	average	average	ADJ
gp-84	122	6	value	value	NOUN
gp-84	122	7	of	of	ADP
gp-84	122	8	the	the	DET
gp-84	122	9	data	datum	NOUN
gp-84	122	10	under	under	ADP
gp-84	122	11	consideration	consideration	NOUN
gp-84	122	12	.	.	PUNCT
gp-84	123	1	standard	standard	ADJ
gp-84	123	2	deviation	deviation	NOUN
gp-84	123	3	indicates	indicate	VERB
gp-84	123	4	the	the	DET
gp-84	123	5	extent	extent	NOUN
gp-84	123	6	to	to	PART
gp-84	123	7	which	which	PRON
gp-84	123	8	the	the	DET
gp-84	123	9	data	data	NOUN
gp-84	123	10	deviates	deviate	VERB
gp-84	123	11	from	from	ADP
gp-84	123	12	this	this	DET
gp-84	123	13	mean	mean	NOUN
gp-84	123	14	.	.	PUNCT
gp-84	124	1	the	the	DET
gp-84	124	2	maximum	maximum	ADJ
gp-84	124	3	value	value	NOUN
gp-84	124	4	represents	represent	VERB
gp-84	124	5	the	the	DET
gp-84	124	6	highest	high	ADJ
gp-84	124	7	recorded	record	VERB
gp-84	124	8	data	data	NOUN
gp-84	124	9	point	point	NOUN
gp-84	124	10	,	,	PUNCT
gp-84	124	11	while	while	SCONJ
gp-84	124	12	the	the	DET
gp-84	124	13	minimum	minimum	ADJ
gp-84	124	14	value	value	NOUN
gp-84	124	15	signifies	signify	VERB
gp-84	124	16	the	the	DET
gp-84	124	17	lowest	low	ADJ
gp-84	124	18	recorded	record	VERB
gp-84	124	19	data	datum	NOUN
gp-84	124	20	point	point	NOUN
gp-84	124	21	relative	relative	ADJ
gp-84	124	22	to	to	ADP
gp-84	124	23	the	the	DET
gp-84	124	24	average	average	NOUN
gp-84	124	25	.	.	PUNCT
gp-84	125	1	the	the	DET
gp-84	125	2	variables	variable	NOUN
gp-84	125	3	used	use	VERB
gp-84	125	4	include	include	VERB
gp-84	125	5	independent	independent	ADJ
gp-84	125	6	variables	variable	NOUN
gp-84	125	7	,	,	PUNCT
gp-84	125	8	namely	namely	ADV
gp-84	125	9	the	the	DET
gp-84	125	10	existence	existence	NOUN
gp-84	125	11	of	of	ADP
gp-84	125	12	a	a	DET
gp-84	125	13	risk	risk	NOUN
gp-84	125	14	management	management	NOUN
gp-84	125	15	committee	committee	NOUN
gp-84	125	16	(	(	PUNCT
gp-84	125	17	firm_rmc	firm_rmc	NUM
gp-84	125	18	)	)	PUNCT
gp-84	125	19	,	,	PUNCT
gp-84	125	20	auditor	auditor	NOUN
gp-84	125	21	reputation	reputation	NOUN
gp-84	125	22	(	(	PUNCT
gp-84	125	23	aud_rep	aud_rep	NOUN
gp-84	125	24	)	)	PUNCT
gp-84	125	25	and	and	CCONJ
gp-84	125	26	the	the	DET
gp-84	125	27	size	size	NOUN
gp-84	125	28	of	of	ADP
gp-84	125	29	the	the	DET
gp-84	125	30	board	board	NOUN
gp-84	125	31	of	of	ADP
gp-84	125	32	commissioners	commissioner	NOUN
gp-84	125	33	(	(	PUNCT
gp-84	125	34	com_size	com_size	NOUN
gp-84	125	35	)	)	PUNCT
gp-84	125	36	,	,	PUNCT
gp-84	125	37	and	and	CCONJ
gp-84	125	38	dependent	dependent	ADJ
gp-84	125	39	variables	variable	NOUN
gp-84	125	40	,	,	PUNCT
gp-84	125	41	namely	namely	ADV
gp-84	125	42	disclosure	disclosure	NOUN
gp-84	125	43	of	of	ADP
gp-84	125	44	enterprise	enterprise	NOUN
gp-84	125	45	risk	risk	NOUN
gp-84	125	46	management	management	NOUN
gp-84	125	47	(	(	PUNCT
gp-84	125	48	erm	erm	PROPN
gp-84	125	49	)	)	PUNCT
gp-84	125	50	.	.	PUNCT
gp-84	126	1	based	base	VERB
gp-84	126	2	on	on	ADP
gp-84	126	3	the	the	DET
gp-84	126	4	results	result	NOUN
gp-84	126	5	of	of	ADP
gp-84	126	6	data	datum	NOUN
gp-84	126	7	processing	processing	NOUN
gp-84	126	8	with	with	ADP
gp-84	126	9	the	the	DET
gp-84	126	10	help	help	NOUN
gp-84	126	11	of	of	ADP
gp-84	126	12	spss	spss	PROPN
gp-84	126	13	(	(	PUNCT
gp-84	126	14	statistical	statistical	ADJ
gp-84	126	15	product	product	NOUN
gp-84	126	16	and	and	CCONJ
gp-84	126	17	service	service	NOUN
gp-84	126	18	solution	solution	NOUN
gp-84	126	19	)	)	PUNCT
gp-84	126	20	version	version	NOUN
gp-84	126	21	20.0	20.0	NUM
gp-84	126	22	,	,	PUNCT
gp-84	126	23	the	the	DET
gp-84	126	24	calculation	calculation	NOUN
gp-84	126	25	results	result	NOUN
gp-84	126	26	are	be	AUX
gp-84	126	27	as	as	SCONJ
gp-84	126	28	follows	follow	VERB
gp-84	126	29	:	:	PUNCT
gp-84	126	30	table	table	NOUN
gp-84	126	31	9	9	NUM
gp-84	126	32	.	.	PUNCT
gp-84	126	33	descriptive	descriptive	ADJ
gp-84	126	34	statistical	statistical	ADJ
gp-84	126	35	test	test	NOUN
gp-84	126	36	results	result	NOUN
gp-84	126	37	source	source	NOUN
gp-84	126	38	:	:	PUNCT
gp-84	126	39	processed	process	VERB
gp-84	126	40	data	data	NOUN
gp-84	126	41	innovation	innovation	NOUN
gp-84	126	42	indicators	indicator	NOUN
gp-84	126	43	based	base	VERB
gp-84	126	44	on	on	ADP
gp-84	126	45	the	the	DET
gp-84	126	46	descriptive	descriptive	ADJ
gp-84	126	47	statistical	statistical	ADJ
gp-84	126	48	table	table	NOUN
gp-84	126	49	above	above	ADV
gp-84	126	50	,	,	PUNCT
gp-84	126	51	it	it	PRON
gp-84	126	52	is	be	AUX
gp-84	126	53	known	know	VERB
gp-84	126	54	that	that	SCONJ
gp-84	126	55	the	the	DET
gp-84	126	56	number	number	NOUN
gp-84	126	57	of	of	ADP
gp-84	126	58	samples	sample	NOUN
gp-84	126	59	or	or	CCONJ
gp-84	126	60	n	n	NOUN
gp-84	126	61	in	in	ADP
gp-84	126	62	this	this	DET
gp-84	126	63	study	study	NOUN
gp-84	126	64	was	be	AUX
gp-84	126	65	45	45	NUM
gp-84	126	66	samples	sample	NOUN
gp-84	126	67	.	.	PUNCT
gp-84	127	1	the	the	DET
gp-84	127	2	sample	sample	NOUN
gp-84	127	3	came	come	VERB
gp-84	127	4	from	from	ADP
gp-84	127	5	15	15	NUM
gp-84	127	6	companies	company	NOUN
gp-84	127	7	that	that	PRON
gp-84	127	8	are	be	AUX
gp-84	127	9	members	member	NOUN
gp-84	127	10	of	of	ADP
gp-84	127	11	the	the	DET
gp-84	127	12	lq45	lq45	PROPN
gp-84	127	13	index	index	NOUN
gp-84	127	14	with	with	ADP
gp-84	127	15	an	an	DET
gp-84	127	16	observation	observation	NOUN
gp-84	127	17	period	period	NOUN
gp-84	127	18	of	of	ADP
gp-84	127	19	3	3	NUM
gp-84	127	20	years	year	NOUN
gp-84	127	21	,	,	PUNCT
gp-84	127	22	namely	namely	ADV
gp-84	127	23	from	from	ADP
gp-84	127	24	2012	2012	NUM
gp-84	127	25	-	-	SYM
gp-84	127	26	2014	2014	NUM
gp-84	127	27	.	.	PUNCT
gp-84	128	1	the	the	DET
gp-84	128	2	variable	variable	ADJ
gp-84	128	3	disclosure	disclosure	NOUN
gp-84	128	4	erm	erm	PROPN
gp-84	128	5	descriptive	descriptive	ADJ
gp-84	128	6	statistics	statistic	NOUN
gp-84	128	7	n	n	CCONJ
gp-84	128	8	minimu	minimu	VERB
gp-84	128	9	m	m	VERB
gp-84	128	10	maximu	maximu	NOUN
gp-84	128	11	m	m	NOUN
gp-84	128	12	mean	mean	VERB
gp-84	128	13	std	std	X
gp-84	128	14	.	.	PUNCT
gp-84	128	15	deviation	deviation	NOUN
gp-84	128	16	erm	erm	PROPN
gp-84	128	17	45	45	NUM
gp-84	128	18	,	,	PUNCT
gp-84	128	19	796	796	NUM
gp-84	128	20	,	,	PUNCT
gp-84	128	21	972	972	NUM
gp-84	128	22	,	,	PUNCT
gp-84	128	23	89567	89567	NUM
gp-84	128	24	,	,	PUNCT
gp-84	128	25	057217	057217	NUM
gp-84	128	26	firm_rmc	firm_rmc	NUM
gp-84	128	27	45	45	NUM
gp-84	128	28	0	0	NUM
gp-84	128	29	1	1	NUM
gp-84	128	30	,	,	PUNCT
gp-84	128	31	42	42	NUM
gp-84	128	32	,	,	PUNCT
gp-84	128	33	499	499	NUM
gp-84	129	1	aud_rep	aud_rep	ADP
gp-84	129	2	45	45	NUM
gp-84	129	3	0	0	NUM
gp-84	129	4	1	1	NUM
gp-84	129	5	,	,	PUNCT
gp-84	129	6	87	87	NUM
gp-84	129	7	,	,	PUNCT
gp-84	129	8	344	344	NUM
gp-84	129	9	com_size	com_size	NOUN
gp-84	129	10	45	45	NUM
gp-84	129	11	5	5	NUM
gp-84	129	12	11	11	NUM
gp-84	129	13	7,18	7,18	NUM
gp-84	129	14	1,419	1,419	NUM
gp-84	129	15	valid	valid	ADJ
gp-84	129	16	n	n	CCONJ
gp-84	129	17	(	(	PUNCT
gp-84	129	18	listwise	listwise	PROPN
gp-84	129	19	)	)	PUNCT
gp-84	129	20	45	45	NUM
gp-84	129	21	khoerunnisa	khoerunnisa	NOUN
gp-84	129	22	,	,	PUNCT
gp-84	129	23	imam	imam	NOUN
gp-84	129	24	abu	abu	PROPN
gp-84	129	25	hanifah	hanifah	PROPN
gp-84	129	26	,	,	PUNCT
gp-84	129	27	wulan	wulan	VERB
gp-84	129	28	retnowati	retnowati	PROPN
gp-84	129	29	11	11	NUM
gp-84	129	30	(	(	PUNCT
gp-84	129	31	y	y	NOUN
gp-84	129	32	)	)	PUNCT
gp-84	129	33	has	have	VERB
gp-84	129	34	a	a	DET
gp-84	129	35	minimum	minimum	ADJ
gp-84	129	36	value	value	NOUN
gp-84	129	37	of	of	ADP
gp-84	129	38	0.796	0.796	NUM
gp-84	129	39	obtained	obtain	VERB
gp-84	129	40	by	by	ADP
gp-84	129	41	pt	pt	PROPN
gp-84	129	42	indocement	indocement	PROPN
gp-84	129	43	tunggal	tunggal	PROPN
gp-84	129	44	prakasa	prakasa	PROPN
gp-84	129	45	tbk	tbk	PROPN
gp-84	129	46	and	and	CCONJ
gp-84	129	47	a	a	DET
gp-84	129	48	maximum	maximum	ADJ
gp-84	129	49	value	value	NOUN
gp-84	129	50	of	of	ADP
gp-84	129	51	0.972	0.972	NUM
gp-84	129	52	obtained	obtain	VERB
gp-84	129	53	by	by	ADP
gp-84	129	54	pt	pt	PROPN
gp-84	129	55	telekomunikasi	telekomunikasi	PROPN
gp-84	129	56	indonesia	indonesia	PROPN
gp-84	129	57	tbk	tbk	PROPN
gp-84	129	58	and	and	CCONJ
gp-84	129	59	pt	pt	PROPN
gp-84	129	60	united	united	PROPN
gp-84	129	61	tractors	tractors	PROPN
gp-84	129	62	tbk	tbk	PROPN
gp-84	129	63	.	.	PUNCT
gp-84	130	1	the	the	DET
gp-84	130	2	average	average	NOUN
gp-84	130	3	is	be	AUX
gp-84	130	4	0.89567	0.89567	NUM
gp-84	130	5	with	with	ADP
gp-84	130	6	a	a	DET
gp-84	130	7	standard	standard	ADJ
gp-84	130	8	deviation	deviation	NOUN
gp-84	130	9	of	of	ADP
gp-84	130	10	0.057217	0.057217	NUM
gp-84	130	11	,	,	PUNCT
gp-84	130	12	meaning	mean	VERB
gp-84	130	13	that	that	SCONJ
gp-84	130	14	the	the	DET
gp-84	130	15	standard	standard	ADJ
gp-84	130	16	deviation	deviation	NOUN
gp-84	130	17	is	be	AUX
gp-84	130	18	lower	low	ADJ
gp-84	130	19	than	than	ADP
gp-84	130	20	the	the	DET
gp-84	130	21	average	average	ADJ
gp-84	130	22	value	value	NOUN
gp-84	130	23	.	.	PUNCT
gp-84	131	1	based	base	VERB
gp-84	131	2	on	on	ADP
gp-84	131	3	this	this	DET
gp-84	131	4	range	range	NOUN
gp-84	131	5	,	,	PUNCT
gp-84	131	6	it	it	PRON
gp-84	131	7	indicates	indicate	VERB
gp-84	131	8	that	that	SCONJ
gp-84	131	9	the	the	DET
gp-84	131	10	distribution	distribution	NOUN
gp-84	131	11	of	of	ADP
gp-84	131	12	data	datum	NOUN
gp-84	131	13	for	for	ADP
gp-84	131	14	the	the	DET
gp-84	131	15	erm	erm	PROPN
gp-84	131	16	is	be	AUX
gp-84	131	17	good	good	ADJ
gp-84	131	18	.	.	PUNCT
gp-84	132	1	this	this	PRON
gp-84	132	2	shows	show	VERB
gp-84	132	3	the	the	DET
gp-84	132	4	high	high	ADJ
gp-84	132	5	awareness	awareness	NOUN
gp-84	132	6	of	of	ADP
gp-84	132	7	management	management	NOUN
gp-84	132	8	to	to	PART
gp-84	132	9	implement	implement	VERB
gp-84	132	10	and	and	CCONJ
gp-84	132	11	disclose	disclose	VERB
gp-84	132	12	the	the	DET
gp-84	132	13	company	company	NOUN
gp-84	132	14	's	's	PART
gp-84	132	15	risk	risk	NOUN
gp-84	132	16	management	management	NOUN
gp-84	132	17	.	.	PUNCT
gp-84	133	1	the	the	DET
gp-84	133	2	variable	variable	NOUN
gp-84	133	3	of	of	ADP
gp-84	133	4	the	the	DET
gp-84	133	5	existence	existence	NOUN
gp-84	133	6	of	of	ADP
gp-84	133	7	a	a	DET
gp-84	133	8	risk	risk	NOUN
gp-84	133	9	management	management	NOUN
gp-84	133	10	committee	committee	NOUN
gp-84	133	11	(	(	PUNCT
gp-84	133	12	firm_rmc	firm_rmc	NUM
gp-84	133	13	)	)	PUNCT
gp-84	133	14	has	have	VERB
gp-84	133	15	a	a	DET
gp-84	133	16	minimum	minimum	ADJ
gp-84	133	17	value	value	NOUN
gp-84	133	18	of	of	ADP
gp-84	133	19	0	0	NUM
gp-84	133	20	and	and	CCONJ
gp-84	133	21	a	a	DET
gp-84	133	22	maximum	maximum	ADJ
gp-84	133	23	value	value	NOUN
gp-84	133	24	of	of	ADP
gp-84	133	25	1	1	NUM
gp-84	133	26	.	.	PUNCT
gp-84	134	1	the	the	DET
gp-84	134	2	average	average	ADJ
gp-84	134	3	value	value	NOUN
gp-84	134	4	of	of	ADP
gp-84	134	5	this	this	DET
gp-84	134	6	variable	variable	NOUN
gp-84	134	7	is	be	AUX
gp-84	134	8	0.42	0.42	NUM
gp-84	134	9	with	with	ADP
gp-84	134	10	a	a	DET
gp-84	134	11	standard	standard	ADJ
gp-84	134	12	deviation	deviation	NOUN
gp-84	134	13	of	of	ADP
gp-84	134	14	0.499	0.499	NUM
gp-84	134	15	.	.	PUNCT
gp-84	135	1	this	this	PRON
gp-84	135	2	indicates	indicate	VERB
gp-84	135	3	that	that	SCONJ
gp-84	135	4	the	the	DET
gp-84	135	5	sample	sample	NOUN
gp-84	135	6	of	of	ADP
gp-84	135	7	companies	company	NOUN
gp-84	135	8	in	in	ADP
gp-84	135	9	this	this	DET
gp-84	135	10	study	study	NOUN
gp-84	135	11	on	on	ADP
gp-84	135	12	average	average	ADJ
gp-84	135	13	already	already	ADV
gp-84	135	14	has	have	VERB
gp-84	135	15	rmc	rmc	PROPN
gp-84	135	16	.	.	PUNCT
gp-84	136	1	companies	company	NOUN
gp-84	136	2	that	that	PRON
gp-84	136	3	have	have	VERB
gp-84	136	4	rmc	rmc	PROPN
gp-84	136	5	can	can	AUX
gp-84	136	6	devote	devote	VERB
gp-84	136	7	more	more	ADJ
gp-84	136	8	time	time	NOUN
gp-84	136	9	,	,	PUNCT
gp-84	136	10	energy	energy	NOUN
gp-84	136	11	,	,	PUNCT
gp-84	136	12	and	and	CCONJ
gp-84	136	13	ability	ability	NOUN
gp-84	136	14	to	to	PART
gp-84	136	15	evaluate	evaluate	VERB
gp-84	136	16	internal	internal	ADJ
gp-84	136	17	control	control	NOUN
gp-84	136	18	and	and	CCONJ
gp-84	136	19	resolve	resolve	VERB
gp-84	136	20	various	various	ADJ
gp-84	136	21	risks	risk	NOUN
gp-84	136	22	that	that	PRON
gp-84	136	23	may	may	AUX
gp-84	136	24	be	be	AUX
gp-84	136	25	faced	face	VERB
gp-84	136	26	by	by	ADP
gp-84	136	27	the	the	DET
gp-84	136	28	company	company	NOUN
gp-84	136	29	(	(	PUNCT
gp-84	136	30	(	(	PUNCT
gp-84	136	31	januarti	januarti	PROPN
gp-84	136	32	,	,	PUNCT
gp-84	136	33	2012	2012	NUM
gp-84	136	34	)	)	PUNCT
gp-84	136	35	in	in	ADP
gp-84	136	36	(	(	PUNCT
gp-84	136	37	agista	agista	PROPN
gp-84	136	38	&	&	CCONJ
gp-84	136	39	mimba	mimba	PROPN
gp-84	136	40	,	,	PUNCT
gp-84	136	41	2017	2017	NUM
gp-84	136	42	)	)	PUNCT
gp-84	136	43	)	)	PUNCT
gp-84	136	44	.	.	PUNCT
gp-84	137	1	the	the	DET
gp-84	137	2	auditor	auditor	NOUN
gp-84	137	3	reputation	reputation	NOUN
gp-84	137	4	variable	variable	NOUN
gp-84	137	5	(	(	PUNCT
gp-84	137	6	aud_rep	aud_rep	NOUN
gp-84	137	7	)	)	PUNCT
gp-84	137	8	has	have	VERB
gp-84	137	9	a	a	DET
gp-84	137	10	minimum	minimum	ADJ
gp-84	137	11	value	value	NOUN
gp-84	137	12	of	of	ADP
gp-84	137	13	0	0	NUM
gp-84	137	14	and	and	CCONJ
gp-84	137	15	a	a	DET
gp-84	137	16	maximum	maximum	ADJ
gp-84	137	17	value	value	NOUN
gp-84	137	18	of	of	ADP
gp-84	137	19	1	1	NUM
gp-84	137	20	.	.	PUNCT
gp-84	138	1	the	the	DET
gp-84	138	2	average	average	ADJ
gp-84	138	3	value	value	NOUN
gp-84	138	4	of	of	ADP
gp-84	138	5	the	the	DET
gp-84	138	6	auditor	auditor	NOUN
gp-84	138	7	reputation	reputation	NOUN
gp-84	138	8	variable	variable	NOUN
gp-84	138	9	was	be	AUX
gp-84	138	10	0.87	0.87	NUM
gp-84	138	11	with	with	ADP
gp-84	138	12	a	a	DET
gp-84	138	13	standard	standard	ADJ
gp-84	138	14	deviation	deviation	NOUN
gp-84	138	15	of	of	ADP
gp-84	138	16	0.344	0.344	NUM
gp-84	138	17	.	.	PUNCT
gp-84	139	1	this	this	PRON
gp-84	139	2	illustrates	illustrate	VERB
gp-84	139	3	that	that	SCONJ
gp-84	139	4	more	more	ADJ
gp-84	139	5	than	than	ADP
gp-84	139	6	50	50	NUM
gp-84	139	7	%	%	NOUN
gp-84	139	8	of	of	ADP
gp-84	139	9	the	the	DET
gp-84	139	10	samples	sample	NOUN
gp-84	139	11	in	in	ADP
gp-84	139	12	this	this	DET
gp-84	139	13	study	study	NOUN
gp-84	139	14	have	have	AUX
gp-84	139	15	been	be	AUX
gp-84	139	16	audited	audit	VERB
gp-84	139	17	by	by	ADP
gp-84	139	18	the	the	DET
gp-84	139	19	big	big	ADJ
gp-84	139	20	four	four	NUM
gp-84	139	21	public	public	ADJ
gp-84	139	22	accountants	accountant	NOUN
gp-84	139	23	.	.	PUNCT
gp-84	140	1	employing	employ	VERB
gp-84	140	2	big	big	ADJ
gp-84	140	3	four	four	NUM
gp-84	140	4	public	public	ADJ
gp-84	140	5	accountants	accountant	NOUN
gp-84	140	6	is	be	AUX
gp-84	140	7	viewed	view	VERB
gp-84	140	8	as	as	ADP
gp-84	140	9	possessing	possess	VERB
gp-84	140	10	a	a	DET
gp-84	140	11	strong	strong	ADJ
gp-84	140	12	reputation	reputation	NOUN
gp-84	140	13	and	and	CCONJ
gp-84	140	14	expertise	expertise	NOUN
gp-84	140	15	in	in	ADP
gp-84	140	16	recognizing	recognize	VERB
gp-84	140	17	potential	potential	ADJ
gp-84	140	18	company	company	NOUN
gp-84	140	19	risks	risk	NOUN
gp-84	140	20	(	(	PUNCT
gp-84	140	21	agista	agista	PROPN
gp-84	140	22	&	&	CCONJ
gp-84	140	23	mimba	mimba	PROPN
gp-84	140	24	,	,	PUNCT
gp-84	140	25	2017	2017	NUM
gp-84	140	26	)	)	PUNCT
gp-84	140	27	.	.	PUNCT
gp-84	141	1	the	the	DET
gp-84	141	2	variable	variable	ADJ
gp-84	141	3	size	size	NOUN
gp-84	141	4	of	of	ADP
gp-84	141	5	the	the	DET
gp-84	141	6	board	board	NOUN
gp-84	141	7	of	of	ADP
gp-84	141	8	commissioners	commissioner	NOUN
gp-84	141	9	(	(	PUNCT
gp-84	141	10	com_size	com_size	NOUN
gp-84	141	11	)	)	PUNCT
gp-84	141	12	has	have	VERB
gp-84	141	13	a	a	DET
gp-84	141	14	minimum	minimum	ADJ
gp-84	141	15	value	value	NOUN
gp-84	141	16	of	of	ADP
gp-84	141	17	5	5	NUM
gp-84	141	18	and	and	CCONJ
gp-84	141	19	a	a	DET
gp-84	141	20	maximum	maximum	ADJ
gp-84	141	21	value	value	NOUN
gp-84	141	22	of	of	ADP
gp-84	141	23	11	11	NUM
gp-84	141	24	.	.	PUNCT
gp-84	142	1	the	the	DET
gp-84	142	2	average	average	ADJ
gp-84	142	3	variable	variable	ADJ
gp-84	142	4	value	value	NOUN
gp-84	142	5	of	of	ADP
gp-84	142	6	the	the	DET
gp-84	142	7	board	board	NOUN
gp-84	142	8	of	of	ADP
gp-84	142	9	commissioners	commissioner	NOUN
gp-84	142	10	size	size	VERB
gp-84	142	11	is	be	AUX
gp-84	142	12	7.18	7.18	NUM
gp-84	142	13	with	with	ADP
gp-84	142	14	a	a	DET
gp-84	142	15	standard	standard	ADJ
gp-84	142	16	deviation	deviation	NOUN
gp-84	142	17	of	of	ADP
gp-84	142	18	1.419	1.419	NUM
gp-84	142	19	.	.	PUNCT
gp-84	143	1	this	this	PRON
gp-84	143	2	shows	show	VERB
gp-84	143	3	that	that	SCONJ
gp-84	143	4	the	the	DET
gp-84	143	5	number	number	NOUN
gp-84	143	6	of	of	ADP
gp-84	143	7	members	member	NOUN
gp-84	143	8	of	of	ADP
gp-84	143	9	the	the	DET
gp-84	143	10	board	board	NOUN
gp-84	143	11	of	of	ADP
gp-84	143	12	commissioners	commissioner	NOUN
gp-84	143	13	in	in	ADP
gp-84	143	14	the	the	DET
gp-84	143	15	company	company	NOUN
gp-84	143	16	is	be	AUX
gp-84	143	17	sufficient	sufficient	ADJ
gp-84	143	18	,	,	PUNCT
gp-84	143	19	which	which	PRON
gp-84	143	20	is	be	AUX
gp-84	143	21	an	an	DET
gp-84	143	22	average	average	NOUN
gp-84	143	23	of	of	ADP
gp-84	143	24	seven	seven	NUM
gp-84	143	25	people	people	NOUN
gp-84	143	26	.	.	PUNCT
gp-84	144	1	classical	classical	ADJ
gp-84	144	2	assumption	assumption	NOUN
gp-84	144	3	test	test	NOUN
gp-84	144	4	classical	classical	ADJ
gp-84	144	5	assumption	assumption	NOUN
gp-84	144	6	testing	testing	NOUN
gp-84	144	7	is	be	AUX
gp-84	144	8	conducted	conduct	VERB
gp-84	144	9	to	to	PART
gp-84	144	10	assess	assess	VERB
gp-84	144	11	and	and	CCONJ
gp-84	144	12	validate	validate	VERB
gp-84	144	13	the	the	DET
gp-84	144	14	suitability	suitability	NOUN
gp-84	144	15	of	of	ADP
gp-84	144	16	the	the	DET
gp-84	144	17	regression	regression	NOUN
gp-84	144	18	model	model	NOUN
gp-84	144	19	employed	employ	VERB
gp-84	144	20	in	in	ADP
gp-84	144	21	this	this	DET
gp-84	144	22	study	study	NOUN
gp-84	144	23	.	.	PUNCT
gp-84	145	1	it	it	PRON
gp-84	145	2	aims	aim	VERB
gp-84	145	3	to	to	PART
gp-84	145	4	confirm	confirm	VERB
gp-84	145	5	the	the	DET
gp-84	145	6	absence	absence	NOUN
gp-84	145	7	of	of	ADP
gp-84	145	8	multicollinearity	multicollinearity	NOUN
gp-84	145	9	,	,	PUNCT
gp-84	145	10	autocorrelation	autocorrelation	NOUN
gp-84	145	11	,	,	PUNCT
gp-84	145	12	and	and	CCONJ
gp-84	145	13	heteroscedasticity	heteroscedasticity	NOUN
gp-84	145	14	within	within	ADP
gp-84	145	15	the	the	DET
gp-84	145	16	regression	regression	NOUN
gp-84	145	17	model	model	NOUN
gp-84	145	18	,	,	PUNCT
gp-84	145	19	as	as	ADV
gp-84	145	20	well	well	ADV
gp-84	145	21	as	as	ADP
gp-84	145	22	to	to	PART
gp-84	145	23	verify	verify	VERB
gp-84	145	24	the	the	DET
gp-84	145	25	normal	normal	ADJ
gp-84	145	26	distribution	distribution	NOUN
gp-84	145	27	of	of	ADP
gp-84	145	28	the	the	DET
gp-84	145	29	resulting	result	VERB
gp-84	145	30	data	datum	NOUN
gp-84	145	31	(	(	PUNCT
gp-84	145	32	layyinatusy	layyinatusy	ADJ
gp-84	145	33	,	,	PUNCT
gp-84	145	34	2013	2013	NUM
gp-84	145	35	)	)	PUNCT
gp-84	145	36	.	.	PUNCT
gp-84	146	1	the	the	DET
gp-84	146	2	classical	classical	ADJ
gp-84	146	3	assumption	assumption	NOUN
gp-84	146	4	test	test	NOUN
gp-84	146	5	comprises	comprise	VERB
gp-84	146	6	evaluations	evaluation	NOUN
gp-84	146	7	for	for	ADP
gp-84	146	8	normality	normality	NOUN
gp-84	146	9	,	,	PUNCT
gp-84	146	10	autocorrelation	autocorrelation	NOUN
gp-84	146	11	,	,	PUNCT
gp-84	146	12	heteroscedasticity	heteroscedasticity	NOUN
gp-84	146	13	,	,	PUNCT
gp-84	146	14	and	and	CCONJ
gp-84	146	15	multicollinearity	multicollinearity	NOUN
gp-84	146	16	(	(	PUNCT
gp-84	146	17	ghozali	ghozali	ADJ
gp-84	146	18	,	,	PUNCT
gp-84	146	19	2006	2006	NUM
gp-84	146	20	)	)	PUNCT
gp-84	146	21	.	.	PUNCT
gp-84	147	1	the	the	DET
gp-84	147	2	classical	classical	ADJ
gp-84	147	3	assumption	assumption	NOUN
gp-84	147	4	test	test	NOUN
gp-84	147	5	can	can	AUX
gp-84	147	6	be	be	AUX
gp-84	147	7	described	describe	VERB
gp-84	147	8	as	as	SCONJ
gp-84	147	9	follows	follow	VERB
gp-84	147	10	:	:	PUNCT
gp-84	147	11	a.	a.	NOUN
gp-84	147	12	normality	normality	NOUN
gp-84	147	13	test	test	NOUN
gp-84	147	14	normality	normality	NOUN
gp-84	147	15	testing	testing	NOUN
gp-84	147	16	is	be	AUX
gp-84	147	17	performed	perform	VERB
gp-84	147	18	with	with	ADP
gp-84	147	19	the	the	DET
gp-84	147	20	kolmogorov	kolmogorov	PROPN
gp-84	147	21	–	–	PUNCT
gp-84	147	22	smirnov	smirnov	ADJ
gp-84	147	23	test	test	NOUN
gp-84	147	24	performed	perform	VERB
gp-84	147	25	against	against	ADP
gp-84	147	26	regression	regression	NOUN
gp-84	147	27	model	model	NOUN
gp-84	147	28	residual	residual	ADJ
gp-84	147	29	data	datum	NOUN
gp-84	147	30	.	.	PUNCT
gp-84	148	1	this	this	DET
gp-84	148	2	test	test	NOUN
gp-84	148	3	aims	aim	VERB
gp-84	148	4	to	to	PART
gp-84	148	5	test	test	VERB
gp-84	148	6	whether	whether	SCONJ
gp-84	148	7	in	in	ADP
gp-84	148	8	regression	regression	NOUN
gp-84	148	9	models	model	NOUN
gp-84	148	10	,	,	PUNCT
gp-84	148	11	disruptive	disruptive	ADJ
gp-84	148	12	or	or	CCONJ
gp-84	148	13	residual	residual	ADJ
gp-84	148	14	variables	variable	NOUN
gp-84	148	15	have	have	VERB
gp-84	148	16	a	a	DET
gp-84	148	17	normal	normal	ADJ
gp-84	148	18	distribution	distribution	NOUN
gp-84	148	19	(	(	PUNCT
gp-84	148	20	ghozali	ghozali	ADJ
gp-84	148	21	,	,	PUNCT
gp-84	148	22	2006	2006	NUM
gp-84	148	23	)	)	PUNCT
gp-84	148	24	.	.	PUNCT
gp-84	149	1	the	the	DET
gp-84	149	2	total	total	ADJ
gp-84	149	3	sample	sample	NOUN
gp-84	149	4	data	datum	NOUN
gp-84	149	5	testing	testing	NOUN
gp-84	149	6	is	be	AUX
gp-84	149	7	presented	present	VERB
gp-84	149	8	in	in	ADP
gp-84	149	9	the	the	DET
gp-84	149	10	following	follow	VERB
gp-84	149	11	table	table	NOUN
gp-84	149	12	:	:	PUNCT
gp-84	149	13	table	table	NOUN
gp-84	149	14	10	10	NUM
gp-84	149	15	.	.	PUNCT
gp-84	150	1	normality	normality	NOUN
gp-84	150	2	test	test	NOUN
gp-84	150	3	results	result	VERB
gp-84	150	4	one	one	NUM
gp-84	150	5	-	-	PUNCT
gp-84	150	6	sample	sample	NOUN
gp-84	150	7	kolmogorov	kolmogorov	ADJ
gp-84	150	8	-	-	PUNCT
gp-84	150	9	smirnov	smirnov	ADJ
gp-84	150	10	test	test	NOUN
gp-84	150	11	unstandardiz	unstandardiz	NOUN
gp-84	151	1	ed	ed	PROPN
gp-84	151	2	residual	residual	ADJ
gp-84	151	3	n	n	CCONJ
gp-84	151	4	45	45	NUM
gp-84	151	5	normal	normal	ADJ
gp-84	151	6	parametersa	parametersa	NOUN
gp-84	151	7	,	,	PUNCT
gp-84	151	8	b	b	NOUN
gp-84	151	9	mean	mean	VERB
gp-84	152	1	0e-7	0e-7	ADJ
gp-84	152	2	std	std	NOUN
gp-84	152	3	.	.	PUNCT
gp-84	153	1	deviation	deviation	NOUN
gp-84	153	2	,	,	PUNCT
gp-84	153	3	05158462	05158462	NUM
gp-84	153	4	american	american	ADJ
gp-84	153	5	journal	journal	PROPN
gp-84	153	6	of	of	ADP
gp-84	153	7	economic	economic	ADJ
gp-84	153	8	and	and	CCONJ
gp-84	153	9	management	management	NOUN
gp-84	153	10	business	business	NOUN
gp-84	153	11	vol	vol	NOUN
gp-84	153	12	.	.	PROPN
gp-84	154	1	3	3	NUM
gp-84	154	2	no	no	NOUN
gp-84	154	3	.	.	NOUN
gp-84	154	4	5	5	NUM
gp-84	154	5	may	may	PROPN
gp-84	154	6	2024	2024	NUM
gp-84	154	7	12	12	NUM
gp-84	154	8	most	most	ADV
gp-84	154	9	extreme	extreme	ADJ
gp-84	154	10	differences	difference	NOUN
gp-84	154	11	absolute	absolute	ADJ
gp-84	154	12	,	,	PUNCT
gp-84	154	13	141	141	NUM
gp-84	154	14	positive	positive	ADJ
gp-84	154	15	,	,	PUNCT
gp-84	154	16	064	064	NUM
gp-84	154	17	negative	negative	ADJ
gp-84	154	18	-,141	-,141	ADJ
gp-84	154	19	kolmogorov	kolmogorov	ADJ
gp-84	154	20	-	-	PUNCT
gp-84	154	21	smirnov	smirnov	PROPN
gp-84	154	22	z	z	NOUN
gp-84	154	23	,	,	PUNCT
gp-84	154	24	946	946	NUM
gp-84	154	25	asymp	asymp	NOUN
gp-84	154	26	.	.	PUNCT
gp-84	155	1	sig	sig	PROPN
gp-84	155	2	.	.	PUNCT
gp-84	156	1	(	(	PUNCT
gp-84	156	2	2	2	NUM
gp-84	156	3	-	-	PUNCT
gp-84	156	4	tailed	tailed	ADJ
gp-84	156	5	)	)	PUNCT
gp-84	156	6	,	,	PUNCT
gp-84	156	7	333	333	NUM
gp-84	156	8	a.	a.	NOUN
gp-84	156	9	test	test	NOUN
gp-84	156	10	distribution	distribution	NOUN
gp-84	156	11	is	be	AUX
gp-84	156	12	normal	normal	ADJ
gp-84	156	13	.	.	PUNCT
gp-84	157	1	b.	b.	PROPN
gp-84	157	2	calculated	calculate	VERB
gp-84	157	3	from	from	ADP
gp-84	157	4	data	data	PROPN
gp-84	157	5	.	.	PUNCT
gp-84	158	1	source	source	NOUN
gp-84	158	2	:	:	PUNCT
gp-84	158	3	processed	process	VERB
gp-84	158	4	data	datum	NOUN
gp-84	158	5	from	from	ADP
gp-84	158	6	the	the	DET
gp-84	158	7	table	table	NOUN
gp-84	158	8	above	above	ADV
gp-84	158	9	shows	show	VERB
gp-84	158	10	the	the	DET
gp-84	158	11	asmp	asmp	PROPN
gp-84	158	12	sig	sig	NOUN
gp-84	158	13	value	value	NOUN
gp-84	158	14	of	of	ADP
gp-84	158	15	0.333	0.333	NUM
gp-84	158	16	and	and	CCONJ
gp-84	158	17	the	the	DET
gp-84	158	18	value	value	NOUN
gp-84	158	19	of	of	ADP
gp-84	158	20	the	the	DET
gp-84	158	21	independent	independent	ADJ
gp-84	158	22	variable	variable	NOUN
gp-84	158	23	that	that	PRON
gp-84	158	24	has	have	VERB
gp-84	158	25	a	a	DET
gp-84	158	26	significance	significance	NOUN
gp-84	158	27	greater	great	ADJ
gp-84	158	28	than	than	ADP
gp-84	158	29	the	the	DET
gp-84	158	30	value	value	NOUN
gp-84	158	31	of	of	ADP
gp-84	158	32	0.05	0.05	NUM
gp-84	158	33	,	,	PUNCT
gp-84	158	34	the	the	DET
gp-84	158	35	data	datum	NOUN
gp-84	158	36	used	use	VERB
gp-84	158	37	is	be	AUX
gp-84	158	38	normally	normally	ADV
gp-84	158	39	distributed	distribute	VERB
gp-84	158	40	.	.	PUNCT
gp-84	159	1	the	the	DET
gp-84	159	2	amount	amount	NOUN
gp-84	159	3	of	of	ADP
gp-84	159	4	data	datum	NOUN
gp-84	159	5	that	that	PRON
gp-84	159	6	produces	produces	AUX
gp-84	159	7	normally	normally	ADV
gp-84	159	8	distributed	distribute	VERB
gp-84	159	9	residual	residual	ADJ
gp-84	159	10	values	value	NOUN
gp-84	159	11	is	be	AUX
gp-84	159	12	45	45	NUM
gp-84	159	13	samples	sample	NOUN
gp-84	159	14	.	.	PUNCT
gp-84	160	1	the	the	DET
gp-84	160	2	determination	determination	NOUN
gp-84	160	3	of	of	ADP
gp-84	160	4	a	a	DET
gp-84	160	5	normally	normally	ADV
gp-84	160	6	distributed	distribute	VERB
gp-84	160	7	variable	variable	NOUN
gp-84	160	8	or	or	CCONJ
gp-84	160	9	not	not	PART
gp-84	160	10	can	can	AUX
gp-84	160	11	also	also	ADV
gp-84	160	12	be	be	AUX
gp-84	160	13	seen	see	VERB
gp-84	160	14	through	through	ADP
gp-84	160	15	a	a	DET
gp-84	160	16	normal	normal	ADJ
gp-84	160	17	probability	probability	NOUN
gp-84	160	18	plot	plot	NOUN
gp-84	160	19	whose	whose	DET
gp-84	160	20	spread	spread	NOUN
gp-84	160	21	of	of	ADP
gp-84	160	22	variable	variable	ADJ
gp-84	160	23	points	point	NOUN
gp-84	160	24	should	should	AUX
gp-84	160	25	be	be	AUX
gp-84	160	26	located	locate	VERB
gp-84	160	27	not	not	PART
gp-84	160	28	far	far	ADV
gp-84	160	29	around	around	ADP
gp-84	160	30	the	the	DET
gp-84	160	31	y	y	NOUN
gp-84	160	32	=	=	PUNCT
gp-84	160	33	x	x	SYM
gp-84	160	34	line	line	NOUN
gp-84	160	35	and	and	CCONJ
gp-84	160	36	the	the	DET
gp-84	160	37	histogram	histogram	NOUN
gp-84	160	38	that	that	PRON
gp-84	160	39	forms	form	VERB
gp-84	160	40	a	a	DET
gp-84	160	41	normal	normal	ADJ
gp-84	160	42	curve	curve	NOUN
gp-84	160	43	.	.	PUNCT
gp-84	161	1	the	the	DET
gp-84	161	2	plot	plot	NOUN
gp-84	161	3	graph	graph	NOUN
gp-84	161	4	of	of	ADP
gp-84	161	5	this	this	DET
gp-84	161	6	study	study	NOUN
gp-84	161	7	is	be	AUX
gp-84	161	8	seen	see	VERB
gp-84	161	9	in	in	ADP
gp-84	161	10	the	the	DET
gp-84	161	11	figure	figure	NOUN
gp-84	161	12	below	below	ADV
gp-84	161	13	:	:	PUNCT
gp-84	161	14	figure	figure	NOUN
gp-84	161	15	1	1	NUM
gp-84	161	16	.	.	PUNCT
gp-84	161	17	plot	plot	NOUN
gp-84	161	18	graph	graph	NOUN
gp-84	161	19	from	from	ADP
gp-84	161	20	the	the	DET
gp-84	161	21	figure	figure	NOUN
gp-84	161	22	above	above	ADV
gp-84	161	23	,	,	PUNCT
gp-84	161	24	it	it	PRON
gp-84	161	25	can	can	AUX
gp-84	161	26	be	be	AUX
gp-84	161	27	seen	see	VERB
gp-84	161	28	that	that	SCONJ
gp-84	161	29	the	the	DET
gp-84	161	30	variable	variable	ADJ
gp-84	161	31	points	point	NOUN
gp-84	161	32	are	be	AUX
gp-84	161	33	around	around	ADP
gp-84	161	34	the	the	DET
gp-84	161	35	diagonal	diagonal	ADJ
gp-84	161	36	line	line	NOUN
gp-84	161	37	and	and	CCONJ
gp-84	161	38	the	the	DET
gp-84	161	39	spread	spread	NOUN
gp-84	161	40	follows	follow	VERB
gp-84	161	41	the	the	DET
gp-84	161	42	direction	direction	NOUN
gp-84	161	43	of	of	ADP
gp-84	161	44	the	the	DET
gp-84	161	45	diagonal	diagonal	ADJ
gp-84	161	46	line	line	NOUN
gp-84	161	47	,	,	PUNCT
gp-84	161	48	this	this	PRON
gp-84	161	49	shows	show	VERB
gp-84	161	50	that	that	SCONJ
gp-84	161	51	the	the	DET
gp-84	161	52	data	datum	NOUN
gp-84	161	53	has	have	AUX
gp-84	161	54	been	be	AUX
gp-84	161	55	distributed	distribute	VERB
gp-84	161	56	normally	normally	ADV
gp-84	161	57	.	.	PUNCT
gp-84	162	1	b.	b.	PROPN
gp-84	162	2	multicollinearity	multicollinearity	NOUN
gp-84	162	3	test	test	NOUN
gp-84	162	4	this	this	DET
gp-84	162	5	test	test	NOUN
gp-84	162	6	was	be	AUX
gp-84	162	7	conducted	conduct	VERB
gp-84	162	8	to	to	PART
gp-84	162	9	test	test	VERB
gp-84	162	10	whether	whether	SCONJ
gp-84	162	11	the	the	DET
gp-84	162	12	regression	regression	NOUN
gp-84	162	13	model	model	NOUN
gp-84	162	14	found	find	VERB
gp-84	162	15	a	a	DET
gp-84	162	16	correlation	correlation	NOUN
gp-84	162	17	between	between	ADP
gp-84	162	18	independent	independent	ADJ
gp-84	162	19	variables	variable	NOUN
gp-84	162	20	.	.	PUNCT
gp-84	163	1	multicollinearity	multicollinearity	NOUN
gp-84	163	2	can	can	AUX
gp-84	163	3	be	be	AUX
gp-84	163	4	seen	see	VERB
gp-84	163	5	from	from	ADP
gp-84	163	6	the	the	DET
gp-84	163	7	tolerance	tolerance	NOUN
gp-84	163	8	value	value	NOUN
gp-84	163	9	and	and	CCONJ
gp-84	163	10	vif	vif	NOUN
gp-84	163	11	(	(	PUNCT
gp-84	163	12	variance	variance	NOUN
gp-84	163	13	inflation	inflation	NOUN
gp-84	163	14	factor	factor	NOUN
gp-84	163	15	)	)	PUNCT
gp-84	163	16	.	.	PUNCT
gp-84	164	1	if	if	SCONJ
gp-84	164	2	the	the	DET
gp-84	164	3	tolerance	tolerance	NOUN
gp-84	164	4	value	value	NOUN
gp-84	164	5	>	>	X
gp-84	164	6	0.10	0.10	NUM
gp-84	164	7	and	and	CCONJ
gp-84	164	8	vif	vif	X
gp-84	164	9	<	<	X
gp-84	164	10	10	10	NUM
gp-84	164	11	then	then	ADV
gp-84	164	12	it	it	PRON
gp-84	164	13	indicates	indicate	VERB
gp-84	164	14	the	the	DET
gp-84	164	15	absence	absence	NOUN
gp-84	164	16	of	of	ADP
gp-84	164	17	multicollinearity	multicollinearity	NOUN
gp-84	164	18	.	.	PUNCT
gp-84	165	1	and	and	CCONJ
gp-84	165	2	vice	vice	ADV
gp-84	165	3	versa	versa	ADV
gp-84	165	4	if	if	SCONJ
gp-84	165	5	tolerance	tolerance	NOUN
gp-84	165	6	<	<	X
gp-84	165	7	0.10	0.10	NUM
gp-84	165	8	and	and	CCONJ
gp-84	165	9	vif	vif	X
gp-84	165	10	>	>	X
gp-84	165	11	10	10	NUM
gp-84	165	12	can	can	AUX
gp-84	165	13	be	be	AUX
gp-84	165	14	interpreted	interpret	VERB
gp-84	165	15	as	as	ADP
gp-84	165	16	multicollinearity	multicollinearity	NOUN
gp-84	165	17	(	(	PUNCT
gp-84	165	18	ghozali	ghozali	ADJ
gp-84	165	19	,	,	PUNCT
gp-84	165	20	2006	2006	NUM
gp-84	165	21	)	)	PUNCT
gp-84	165	22	.	.	PUNCT
gp-84	166	1	the	the	DET
gp-84	166	2	results	result	NOUN
gp-84	166	3	of	of	ADP
gp-84	166	4	this	this	DET
gp-84	166	5	test	test	NOUN
gp-84	166	6	can	can	AUX
gp-84	166	7	be	be	AUX
gp-84	166	8	seen	see	VERB
gp-84	166	9	in	in	ADP
gp-84	166	10	the	the	DET
gp-84	166	11	following	follow	VERB
gp-84	166	12	table	table	NOUN
gp-84	166	13	:	:	PUNCT
gp-84	166	14	table	table	NOUN
gp-84	166	15	11	11	NUM
gp-84	166	16	.	.	PUNCT
gp-84	167	1	multicollinearity	multicollinearity	NOUN
gp-84	167	2	test	test	NOUN
gp-84	167	3	results	result	NOUN
gp-84	167	4	model	model	NOUN
gp-84	167	5	collinearity	collinearity	NOUN
gp-84	167	6	statistics	statistic	NOUN
gp-84	167	7	tolerance	tolerance	NOUN
gp-84	167	8	vif	vif	NOUN
gp-84	167	9	khoerunnisa	khoerunnisa	PROPN
gp-84	167	10	,	,	PUNCT
gp-84	167	11	imam	imam	PROPN
gp-84	167	12	abu	abu	PROPN
gp-84	167	13	hanifah	hanifah	PROPN
gp-84	167	14	,	,	PUNCT
gp-84	167	15	wulan	wulan	VERB
gp-84	167	16	retnowati	retnowati	PROPN
gp-84	167	17	13	13	NUM
gp-84	167	18	1	1	NUM
gp-84	167	19	(	(	PUNCT
gp-84	167	20	constant	constant	ADJ
gp-84	167	21	)	)	PUNCT
gp-84	167	22	firm_rm	firm_rm	PROPN
gp-84	167	23	c	c	PROPN
gp-84	167	24	,	,	PUNCT
gp-84	167	25	870	870	NUM
gp-84	167	26	1,149	1,149	NUM
gp-84	167	27	aud_rep	aud_rep	NOUN
gp-84	167	28	,	,	PUNCT
gp-84	167	29	888	888	NUM
gp-84	167	30	1,127	1,127	NUM
gp-84	167	31	com_siz	com_siz	PROPN
gp-84	167	32	e	e	NOUN
gp-84	167	33	,	,	PUNCT
gp-84	167	34	978	978	NUM
gp-84	167	35	1,022	1,022	NUM
gp-84	167	36	source	source	NOUN
gp-84	167	37	:	:	PUNCT
gp-84	167	38	processed	process	VERB
gp-84	167	39	data	datum	NOUN
gp-84	167	40	based	base	VERB
gp-84	167	41	on	on	ADP
gp-84	167	42	the	the	DET
gp-84	167	43	table	table	NOUN
gp-84	167	44	above	above	ADV
gp-84	167	45	,	,	PUNCT
gp-84	167	46	the	the	DET
gp-84	167	47	tolerance	tolerance	NOUN
gp-84	167	48	value	value	NOUN
gp-84	167	49	>	>	X
gp-84	167	50	0.10	0.10	NUM
gp-84	167	51	and	and	CCONJ
gp-84	167	52	vif	vif	X
gp-84	167	53	<	<	X
gp-84	167	54	10	10	NUM
gp-84	167	55	,	,	PUNCT
gp-84	167	56	so	so	SCONJ
gp-84	167	57	it	it	PRON
gp-84	167	58	can	can	AUX
gp-84	167	59	be	be	AUX
gp-84	167	60	concluded	conclude	VERB
gp-84	167	61	that	that	SCONJ
gp-84	167	62	there	there	PRON
gp-84	167	63	is	be	VERB
gp-84	167	64	no	no	DET
gp-84	167	65	multicollinearity	multicollinearity	NOUN
gp-84	167	66	between	between	ADP
gp-84	167	67	independent	independent	ADJ
gp-84	167	68	variables	variable	NOUN
gp-84	167	69	in	in	ADP
gp-84	167	70	the	the	DET
gp-84	167	71	regression	regression	NOUN
gp-84	167	72	model	model	NOUN
gp-84	167	73	.	.	PUNCT
gp-84	168	1	this	this	PRON
gp-84	168	2	indicates	indicate	VERB
gp-84	168	3	that	that	SCONJ
gp-84	168	4	the	the	DET
gp-84	168	5	independent	independent	ADJ
gp-84	168	6	variables	variable	NOUN
gp-84	168	7	in	in	ADP
gp-84	168	8	this	this	DET
gp-84	168	9	study	study	NOUN
gp-84	168	10	exhibit	exhibit	VERB
gp-84	168	11	no	no	DET
gp-84	168	12	correlation	correlation	NOUN
gp-84	168	13	with	with	ADP
gp-84	168	14	one	one	NUM
gp-84	168	15	another	another	DET
gp-84	168	16	,	,	PUNCT
gp-84	168	17	or	or	CCONJ
gp-84	168	18	that	that	SCONJ
gp-84	168	19	there	there	PRON
gp-84	168	20	is	be	VERB
gp-84	168	21	no	no	DET
gp-84	168	22	interrelationship	interrelationship	NOUN
gp-84	168	23	between	between	ADP
gp-84	168	24	the	the	DET
gp-84	168	25	independent	independent	ADJ
gp-84	168	26	variables	variable	NOUN
gp-84	168	27	.	.	PUNCT
gp-84	169	1	c.	c.	NOUN
gp-84	169	2	autocorrelation	autocorrelation	PROPN
gp-84	169	3	test	test	NOUN
gp-84	169	4	this	this	DET
gp-84	169	5	test	test	NOUN
gp-84	169	6	aims	aim	VERB
gp-84	169	7	to	to	PART
gp-84	169	8	test	test	VERB
gp-84	169	9	whether	whether	SCONJ
gp-84	169	10	in	in	ADP
gp-84	169	11	a	a	DET
gp-84	169	12	linear	linear	ADJ
gp-84	169	13	regression	regression	NOUN
gp-84	169	14	model	model	NOUN
gp-84	169	15	there	there	PRON
gp-84	169	16	is	be	VERB
gp-84	169	17	a	a	DET
gp-84	169	18	correlation	correlation	NOUN
gp-84	169	19	between	between	ADP
gp-84	169	20	the	the	DET
gp-84	169	21	fault	fault	NOUN
gp-84	169	22	of	of	ADP
gp-84	169	23	the	the	DET
gp-84	169	24	confounding	confounding	NOUN
gp-84	169	25	in	in	ADP
gp-84	169	26	period	period	NOUN
gp-84	169	27	t	t	NOUN
gp-84	169	28	with	with	ADP
gp-84	169	29	the	the	DET
gp-84	169	30	error	error	NOUN
gp-84	169	31	of	of	ADP
gp-84	169	32	the	the	DET
gp-84	169	33	previous	previous	ADJ
gp-84	169	34	confounding	confound	VERB
gp-84	169	35	t-1	t-1	PROPN
gp-84	169	36	peride	peride	NOUN
gp-84	169	37	(	(	PUNCT
gp-84	169	38	ghozali	ghozali	PROPN
gp-84	169	39	,	,	PUNCT
gp-84	169	40	2006	2006	NUM
gp-84	169	41	)	)	PUNCT
gp-84	169	42	.	.	PUNCT
gp-84	170	1	in	in	ADP
gp-84	170	2	this	this	DET
gp-84	170	3	test	test	NOUN
gp-84	170	4	used	use	VERB
gp-84	170	5	durbin	durbin	ADJ
gp-84	170	6	-	-	PUNCT
gp-84	170	7	watson	watson	NOUN
gp-84	170	8	test	test	NOUN
gp-84	170	9	(	(	PUNCT
gp-84	170	10	dw	dw	NOUN
gp-84	170	11	test	test	NOUN
gp-84	170	12	)	)	PUNCT
gp-84	170	13	.	.	PUNCT
gp-84	171	1	the	the	DET
gp-84	171	2	test	test	NOUN
gp-84	171	3	results	result	NOUN
gp-84	171	4	can	can	AUX
gp-84	171	5	be	be	AUX
gp-84	171	6	seen	see	VERB
gp-84	171	7	in	in	ADP
gp-84	171	8	the	the	DET
gp-84	171	9	following	follow	VERB
gp-84	171	10	table	table	NOUN
gp-84	171	11	:	:	PUNCT
gp-84	171	12	table	table	NOUN
gp-84	171	13	12	12	NUM
gp-84	171	14	.	.	PUNCT
gp-84	171	15	autocorrelation	autocorrelation	NOUN
gp-84	171	16	test	test	NOUN
gp-84	171	17	results	result	NOUN
gp-84	171	18	source	source	NOUN
gp-84	171	19	:	:	PUNCT
gp-84	171	20	processed	process	VERB
gp-84	171	21	data	datum	NOUN
gp-84	171	22	based	base	VERB
gp-84	171	23	on	on	ADP
gp-84	171	24	the	the	DET
gp-84	171	25	test	test	NOUN
gp-84	171	26	results	result	NOUN
gp-84	171	27	above	above	ADP
gp-84	171	28	,	,	PUNCT
gp-84	171	29	when	when	SCONJ
gp-84	171	30	compared	compare	VERB
gp-84	171	31	with	with	ADP
gp-84	171	32	dwthe	dwthe	ADJ
gp-84	171	33	table	table	NOUN
gp-84	171	34	can	can	AUX
gp-84	171	35	be	be	AUX
gp-84	171	36	described	describe	VERB
gp-84	171	37	as	as	ADP
gp-84	171	38	follows	follow	VERB
gp-84	171	39	:	:	PUNCT
gp-84	171	40	tabel	tabel	NOUN
gp-84	171	41	13	13	NUM
gp-84	171	42	.	.	PUNCT
gp-84	172	1	perhitungan	perhitungan	PROPN
gp-84	172	2	durbin	durbin	PROPN
gp-84	172	3	watson	watson	PROPN
gp-84	172	4	information	information	PROPN
gp-84	172	5	dw	dw	PROPN
gp-84	172	6	value	value	NOUN
gp-84	172	7	(	(	PUNCT
gp-84	172	8	d	d	NOUN
gp-84	172	9	)	)	PUNCT
gp-84	172	10	dwtable	dwtable	ADJ
gp-84	172	11	values	value	NOUN
gp-84	172	12	analysis	analysis	NOUN
gp-84	172	13	conclusion	conclusion	NOUN
gp-84	172	14	research	research	NOUN
gp-84	172	15	model	model	NOUN
gp-84	172	16	2,135	2,135	NUM
gp-84	172	17	dl	dl	PROPN
gp-84	172	18	du	du	PROPN
gp-84	172	19	(	(	PUNCT
gp-84	172	20	du	du	X
gp-84	172	21	<	<	X
gp-84	172	22	d	d	X
gp-84	172	23	<	<	X
gp-84	172	24	4du	4du	NOUN
gp-84	172	25	)	)	PUNCT
gp-84	172	26	no	no	DET
gp-84	172	27	autocorrelation	autocorrelation	NOUN
gp-84	172	28	1,3832	1,3832	NUM
gp-84	172	29	1,6662	1,6662	NUM
gp-84	172	30	sumber	sumber	NOUN
gp-84	172	31	:	:	PUNCT
gp-84	172	32	data	data	PROPN
gp-84	172	33	yang	yang	PROPN
gp-84	172	34	diolah	diolah	PROPN
gp-84	172	35	based	base	VERB
gp-84	172	36	on	on	ADP
gp-84	172	37	the	the	DET
gp-84	172	38	results	result	NOUN
gp-84	172	39	of	of	ADP
gp-84	172	40	autocorrelation	autocorrelation	NOUN
gp-84	172	41	testing	testing	NOUN
gp-84	172	42	in	in	ADP
gp-84	172	43	the	the	DET
gp-84	172	44	table	table	NOUN
gp-84	172	45	above	above	ADV
gp-84	172	46	,	,	PUNCT
gp-84	172	47	it	it	PRON
gp-84	172	48	is	be	AUX
gp-84	172	49	known	know	VERB
gp-84	172	50	that	that	SCONJ
gp-84	172	51	the	the	DET
gp-84	172	52	dw	dw	NOUN
gp-84	172	53	value	value	NOUN
gp-84	172	54	is	be	AUX
gp-84	172	55	calculated	calculate	VERB
gp-84	172	56	at	at	ADP
gp-84	172	57	2.039	2.039	NUM
gp-84	172	58	and	and	CCONJ
gp-84	172	59	compared	compare	VERB
gp-84	172	60	to	to	ADP
gp-84	172	61	the	the	DET
gp-84	172	62	dwtable	dwtable	NOUN
gp-84	172	63	.	.	PUNCT
gp-84	173	1	from	from	ADP
gp-84	173	2	the	the	DET
gp-84	173	3	calculation	calculation	NOUN
gp-84	173	4	results	result	NOUN
gp-84	173	5	,	,	PUNCT
gp-84	173	6	it	it	PRON
gp-84	173	7	is	be	AUX
gp-84	173	8	known	know	VERB
gp-84	173	9	that	that	SCONJ
gp-84	173	10	n	n	NOUN
gp-84	173	11	=	=	SYM
gp-84	173	12	45	45	NUM
gp-84	173	13	,	,	PUNCT
gp-84	173	14	k	k	NOUN
gp-84	173	15	=	=	SYM
gp-84	173	16	3	3	NUM
gp-84	173	17	with	with	ADP
gp-84	173	18	α	α	NOUN
gp-84	173	19	=	=	NOUN
gp-84	173	20	0.05	0.05	NUM
gp-84	173	21	obtained	obtain	VERB
gp-84	173	22	dw	dw	NOUN
gp-84	173	23	table	table	NOUN
gp-84	173	24	values	value	NOUN
gp-84	173	25	dl	dl	PROPN
gp-84	173	26	=	=	SYM
gp-84	173	27	1.3832	1.3832	NUM
gp-84	173	28	and	and	CCONJ
gp-84	173	29	du	du	PROPN
gp-84	173	30	=	=	SYM
gp-84	173	31	1.6662	1.6662	NUM
gp-84	173	32	.	.	PUNCT
gp-84	174	1	based	base	VERB
gp-84	174	2	on	on	ADP
gp-84	174	3	the	the	DET
gp-84	174	4	results	result	NOUN
gp-84	174	5	of	of	ADP
gp-84	174	6	these	these	DET
gp-84	174	7	calculations	calculation	NOUN
gp-84	174	8	,	,	PUNCT
gp-84	174	9	it	it	PRON
gp-84	174	10	is	be	AUX
gp-84	174	11	known	know	VERB
gp-84	174	12	that	that	SCONJ
gp-84	174	13	the	the	DET
gp-84	174	14	dwcalculate	dwcalculate	NOUN
gp-84	174	15	value	value	NOUN
gp-84	174	16	(	(	PUNCT
gp-84	174	17	d	d	X
gp-84	174	18	)	)	PUNCT
gp-84	174	19	is	be	AUX
gp-84	174	20	between	between	ADP
gp-84	174	21	the	the	DET
gp-84	174	22	value	value	NOUN
gp-84	174	23	of	of	ADP
gp-84	174	24	the	the	DET
gp-84	174	25	table	table	NOUN
gp-84	174	26	du	du	NOUN
gp-84	174	27	and	and	CCONJ
gp-84	174	28	the	the	DET
gp-84	174	29	value	value	NOUN
gp-84	174	30	of	of	ADP
gp-84	174	31	4	4	NUM
gp-84	174	32	du	du	X
gp-84	174	33	(	(	PUNCT
gp-84	174	34	du	du	X
gp-84	174	35	<	<	X
gp-84	174	36	d	d	X
gp-84	174	37	<	<	X
gp-84	174	38	4	4	NUM
gp-84	174	39	du	du	NOUN
gp-84	174	40	)	)	PUNCT
gp-84	174	41	,	,	PUNCT
gp-84	174	42	so	so	SCONJ
gp-84	174	43	it	it	PRON
gp-84	174	44	can	can	AUX
gp-84	174	45	be	be	AUX
gp-84	174	46	concluded	conclude	VERB
gp-84	174	47	that	that	SCONJ
gp-84	174	48	this	this	DET
gp-84	174	49	research	research	NOUN
gp-84	174	50	model	model	NOUN
gp-84	174	51	has	have	VERB
gp-84	174	52	no	no	DET
gp-84	174	53	symptoms	symptom	NOUN
gp-84	174	54	of	of	ADP
gp-84	174	55	autocorrelation	autocorrelation	NOUN
gp-84	174	56	.	.	PUNCT
gp-84	175	1	d.	d.	PROPN
gp-84	175	2	heteroscedaticity	heteroscedaticity	PROPN
gp-84	175	3	test	test	NOUN
gp-84	175	4	this	this	DET
gp-84	175	5	test	test	NOUN
gp-84	175	6	aims	aim	VERB
gp-84	175	7	to	to	PART
gp-84	175	8	test	test	VERB
gp-84	175	9	whether	whether	SCONJ
gp-84	175	10	in	in	ADP
gp-84	175	11	the	the	DET
gp-84	175	12	regression	regression	NOUN
gp-84	175	13	model	model	NOUN
gp-84	175	14	there	there	PRON
gp-84	175	15	is	be	VERB
gp-84	175	16	an	an	DET
gp-84	175	17	inequality	inequality	NOUN
gp-84	175	18	of	of	ADP
gp-84	175	19	variance	variance	NOUN
gp-84	175	20	from	from	ADP
gp-84	175	21	the	the	DET
gp-84	175	22	residual	residual	NOUN
gp-84	175	23	of	of	ADP
gp-84	175	24	one	one	NUM
gp-84	175	25	observation	observation	NOUN
gp-84	175	26	to	to	ADP
gp-84	175	27	another	another	PRON
gp-84	175	28	(	(	PUNCT
gp-84	175	29	ghozali	ghozali	PROPN
gp-84	175	30	,	,	PUNCT
gp-84	175	31	2006	2006	NUM
gp-84	175	32	)	)	PUNCT
gp-84	175	33	.	.	PUNCT
gp-84	176	1	this	this	DET
gp-84	176	2	test	test	NOUN
gp-84	176	3	is	be	AUX
gp-84	176	4	performed	perform	VERB
gp-84	176	5	using	use	VERB
gp-84	176	6	a	a	DET
gp-84	176	7	point	point	NOUN
gp-84	176	8	model	model	NOUN
gp-84	176	9	durbin	durbin	PROPN
gp-84	176	10	-	-	PUNCT
gp-84	176	11	watson	watson	PROPN
gp-84	176	12	1	1	NUM
gp-84	176	13	2,135	2,135	NUM
gp-84	176	14	american	american	ADJ
gp-84	176	15	journal	journal	PROPN
gp-84	176	16	of	of	ADP
gp-84	176	17	economic	economic	ADJ
gp-84	176	18	and	and	CCONJ
gp-84	176	19	management	management	NOUN
gp-84	176	20	business	business	NOUN
gp-84	176	21	vol	vol	NOUN
gp-84	176	22	.	.	PROPN
gp-84	177	1	3	3	NUM
gp-84	178	1	no	no	NOUN
gp-84	178	2	.	.	NOUN
gp-84	178	3	5	5	NUM
gp-84	178	4	may	may	PROPN
gp-84	178	5	2024	2024	NUM
gp-84	178	6	14	14	NUM
gp-84	178	7	graph	graph	NOUN
gp-84	178	8	(	(	PUNCT
gp-84	178	9	scatterplot	scatterplot	NOUN
gp-84	178	10	)	)	PUNCT
gp-84	178	11	.	.	PUNCT
gp-84	179	1	the	the	DET
gp-84	179	2	results	result	NOUN
gp-84	179	3	of	of	ADP
gp-84	179	4	the	the	DET
gp-84	179	5	heterokedasticity	heterokedasticity	NOUN
gp-84	179	6	test	test	NOUN
gp-84	179	7	in	in	ADP
gp-84	179	8	this	this	DET
gp-84	179	9	study	study	NOUN
gp-84	179	10	are	be	AUX
gp-84	179	11	presented	present	VERB
gp-84	179	12	in	in	ADP
gp-84	179	13	the	the	DET
gp-84	179	14	following	follow	VERB
gp-84	179	15	figure	figure	NOUN
gp-84	179	16	:	:	PUNCT
gp-84	179	17	source	source	NOUN
gp-84	179	18	:	:	PUNCT
gp-84	179	19	processed	process	VERB
gp-84	179	20	data	data	NOUN
gp-84	179	21	figure	figure	NOUN
gp-84	179	22	2	2	NUM
gp-84	179	23	.	.	PUNCT
gp-84	179	24	heteroschedaticity	heteroschedaticity	NOUN
gp-84	179	25	test	test	NOUN
gp-84	179	26	results	result	NOUN
gp-84	179	27	by	by	ADP
gp-84	179	28	looking	look	VERB
gp-84	179	29	at	at	ADP
gp-84	179	30	the	the	DET
gp-84	179	31	scatterplot	scatterplot	NOUN
gp-84	179	32	graph	graph	NOUN
gp-84	179	33	,	,	PUNCT
gp-84	179	34	it	it	PRON
gp-84	179	35	can	can	AUX
gp-84	179	36	be	be	AUX
gp-84	179	37	seen	see	VERB
gp-84	179	38	that	that	SCONJ
gp-84	179	39	the	the	DET
gp-84	179	40	points	point	NOUN
gp-84	179	41	spread	spread	VERB
gp-84	179	42	randomly	randomly	ADV
gp-84	179	43	,	,	PUNCT
gp-84	179	44	and	and	CCONJ
gp-84	179	45	scattered	scatter	VERB
gp-84	179	46	both	both	CCONJ
gp-84	179	47	above	above	ADP
gp-84	179	48	and	and	CCONJ
gp-84	179	49	below	below	ADP
gp-84	179	50	the	the	DET
gp-84	179	51	number	number	NOUN
gp-84	179	52	0	0	NUM
gp-84	179	53	on	on	ADP
gp-84	179	54	the	the	DET
gp-84	179	55	y	y	PROPN
gp-84	179	56	axis	axis	NOUN
gp-84	179	57	.	.	PUNCT
gp-84	180	1	multiple	multiple	ADJ
gp-84	180	2	linear	linear	PROPN
gp-84	180	3	regression	regression	NOUN
gp-84	180	4	model	model	NOUN
gp-84	180	5	testing	test	VERB
gp-84	180	6	the	the	DET
gp-84	180	7	research	research	NOUN
gp-84	180	8	hypothesis	hypothesis	NOUN
gp-84	180	9	using	use	VERB
gp-84	180	10	multiple	multiple	ADJ
gp-84	180	11	linear	linear	ADJ
gp-84	180	12	regression	regression	NOUN
gp-84	180	13	analysis	analysis	NOUN
gp-84	180	14	.	.	PUNCT
gp-84	181	1	multiple	multiple	ADJ
gp-84	181	2	linear	linear	PROPN
gp-84	181	3	regression	regression	NOUN
gp-84	181	4	tests	test	NOUN
gp-84	181	5	serve	serve	VERB
gp-84	181	6	to	to	PART
gp-84	181	7	explain	explain	VERB
gp-84	181	8	the	the	DET
gp-84	181	9	relationship	relationship	NOUN
gp-84	181	10	between	between	ADP
gp-84	181	11	independent	independent	ADJ
gp-84	181	12	and	and	CCONJ
gp-84	181	13	bound	bound	ADJ
gp-84	181	14	variables	variable	NOUN
gp-84	181	15	that	that	PRON
gp-84	181	16	are	be	AUX
gp-84	181	17	interpreted	interpret	VERB
gp-84	181	18	through	through	ADP
gp-84	181	19	an	an	DET
gp-84	181	20	equation	equation	NOUN
gp-84	181	21	that	that	PRON
gp-84	181	22	has	have	AUX
gp-84	181	23	been	be	AUX
gp-84	181	24	made	make	VERB
gp-84	181	25	.	.	PUNCT
gp-84	182	1	the	the	DET
gp-84	182	2	results	result	NOUN
gp-84	182	3	of	of	ADP
gp-84	182	4	testing	testing	NOUN
gp-84	182	5	with	with	ADP
gp-84	182	6	multiple	multiple	ADJ
gp-84	182	7	linear	linear	ADJ
gp-84	182	8	regression	regression	NOUN
gp-84	182	9	can	can	AUX
gp-84	182	10	be	be	AUX
gp-84	182	11	seen	see	VERB
gp-84	182	12	below	below	ADV
gp-84	182	13	:	:	PUNCT
gp-84	182	14	tabel	tabel	NOUN
gp-84	182	15	14	14	NUM
gp-84	182	16	.	.	PUNCT
gp-84	183	1	hasil	hasil	PROPN
gp-84	183	2	regresi	regresi	PROPN
gp-84	183	3	linier	linier	PROPN
gp-84	183	4	berganda	berganda	PROPN
gp-84	183	5	coefficients	coefficient	VERB
gp-84	183	6	model	model	NOUN
gp-84	183	7	unstandardized	unstandardized	ADJ
gp-84	183	8	coefficients	coefficient	NOUN
gp-84	183	9	standardized	standardize	VERB
gp-84	183	10	coefficients	coefficient	NOUN
gp-84	183	11	t	t	PROPN
gp-84	183	12	sig	sig	PROPN
gp-84	183	13	.	.	PUNCT
gp-84	184	1	b	b	X
gp-84	184	2	std	std	PROPN
gp-84	184	3	.	.	NOUN
gp-84	184	4	error	error	NOUN
gp-84	184	5	beta	beta	NOUN
gp-84	184	6	1	1	NUM
gp-84	184	7	(	(	PUNCT
gp-84	184	8	constant	constant	ADJ
gp-84	184	9	)	)	PUNCT
gp-84	184	10	,	,	PUNCT
gp-84	184	11	831	831	NUM
gp-84	184	12	,	,	PUNCT
gp-84	184	13	046	046	NUM
gp-84	184	14	18,164	18,164	NUM
gp-84	184	15	,	,	PUNCT
gp-84	184	16	000	000	NUM
gp-84	184	17	firm_rm	firm_rm	PROPN
gp-84	184	18	c	c	PROPN
gp-84	184	19	-,046	-,046	PROPN
gp-84	184	20	,	,	PUNCT
gp-84	184	21	017	017	NUM
gp-84	184	22	-,401	-,401	PROPN
gp-84	184	23	-2,654	-2,654	PROPN
gp-84	184	24	,	,	PUNCT
gp-84	184	25	011	011	NUM
gp-84	185	1	aud_rep	aud_rep	ADJ
gp-84	185	2	,	,	PUNCT
gp-84	185	3	056	056	NUM
gp-84	185	4	,	,	PUNCT
gp-84	185	5	025	025	NUM
gp-84	185	6	,	,	PUNCT
gp-84	185	7	334	334	NUM
gp-84	185	8	2,233	2,233	NUM
gp-84	185	9	,	,	PUNCT
gp-84	185	10	031	031	NUM
gp-84	185	11	com_siz	com_siz	PROPN
gp-84	185	12	e	e	PROPN
gp-84	185	13	,	,	PUNCT
gp-84	185	14	005	005	NUM
gp-84	185	15	,	,	PUNCT
gp-84	185	16	006	006	NUM
gp-84	185	17	,	,	PUNCT
gp-84	185	18	125	125	NUM
gp-84	185	19	,	,	PUNCT
gp-84	185	20	880	880	NUM
gp-84	185	21	,	,	PUNCT
gp-84	185	22	384	384	NUM
gp-84	185	23	a.	a.	NOUN
gp-84	185	24	dependent	dependent	ADJ
gp-84	185	25	variable	variable	NOUN
gp-84	185	26	:	:	PUNCT
gp-84	185	27	erm	erm	PROPN
gp-84	185	28	source	source	PROPN
gp-84	185	29	:	:	PUNCT
gp-84	185	30	data	datum	NOUN
gp-84	185	31	processing	processing	NOUN
gp-84	185	32	from	from	ADP
gp-84	185	33	the	the	DET
gp-84	185	34	table	table	NOUN
gp-84	185	35	above	above	ADV
gp-84	185	36	can	can	AUX
gp-84	185	37	be	be	AUX
gp-84	185	38	written	write	VERB
gp-84	185	39	the	the	DET
gp-84	185	40	linear	linear	ADJ
gp-84	185	41	regression	regression	NOUN
gp-84	185	42	equation	equation	NOUN
gp-84	185	43	as	as	SCONJ
gp-84	185	44	follows	follow	VERB
gp-84	185	45	:	:	PUNCT
gp-84	185	46	erm	erm	PROPN
gp-84	185	47	=	=	SYM
gp-84	185	48	0.831	0.831	NUM
gp-84	185	49	–	–	PUNCT
gp-84	185	50	0.046	0.046	NUM
gp-84	185	51	firm_rmc	firm_rmc	NUM
gp-84	185	52	+	+	CCONJ
gp-84	185	53	0.056	0.056	NUM
gp-84	185	54	aud_rep	aud_rep	ADJ
gp-84	185	55	+	+	CCONJ
gp-84	185	56	0.005	0.005	NUM
gp-84	185	57	com_size	com_size	NOUN
gp-84	185	58	+	+	CCONJ
gp-84	185	59	ε	ε	PROPN
gp-84	185	60	from	from	ADP
gp-84	185	61	the	the	DET
gp-84	185	62	regression	regression	NOUN
gp-84	185	63	model	model	NOUN
gp-84	185	64	above	above	ADV
gp-84	185	65	can	can	AUX
gp-84	185	66	be	be	AUX
gp-84	185	67	interpreted	interpret	VERB
gp-84	185	68	as	as	ADP
gp-84	185	69	follows	follow	VERB
gp-84	185	70	:	:	PUNCT
gp-84	185	71	khoerunnisa	khoerunnisa	NOUN
gp-84	185	72	,	,	PUNCT
gp-84	185	73	imam	imam	PROPN
gp-84	185	74	abu	abu	PROPN
gp-84	185	75	hanifah	hanifah	PROPN
gp-84	185	76	,	,	PUNCT
gp-84	185	77	wulan	wulan	VERB
gp-84	185	78	retnowati	retnowati	PROPN
gp-84	185	79	15	15	NUM
gp-84	185	80	1	1	NUM
gp-84	185	81	)	)	PUNCT
gp-84	185	82	a	a	DET
gp-84	185	83	constant	constant	NOUN
gp-84	185	84	of	of	ADP
gp-84	185	85	0.831	0.831	NUM
gp-84	185	86	.	.	PUNCT
gp-84	186	1	this	this	DET
gp-84	186	2	number	number	NOUN
gp-84	186	3	shows	show	VERB
gp-84	186	4	that	that	SCONJ
gp-84	186	5	the	the	DET
gp-84	186	6	erm	erm	PROPN
gp-84	186	7	disclosure	disclosure	PROPN
gp-84	186	8	variable	variable	NOUN
gp-84	186	9	will	will	AUX
gp-84	186	10	be	be	AUX
gp-84	186	11	0.831	0.831	NUM
gp-84	186	12	if	if	SCONJ
gp-84	186	13	each	each	DET
gp-84	186	14	variable	variable	NOUN
gp-84	186	15	is	be	AUX
gp-84	186	16	firm_rmc	firm_rmc	NUM
gp-84	186	17	,	,	PUNCT
gp-84	186	18	aud_rep	aud_rep	NOUN
gp-84	186	19	and	and	CCONJ
gp-84	186	20	com_size	com_size	NOUN
gp-84	186	21	is	be	AUX
gp-84	186	22	zero	zero	NUM
gp-84	186	23	.	.	PUNCT
gp-84	187	1	2	2	NUM
gp-84	187	2	)	)	PUNCT
gp-84	187	3	the	the	DET
gp-84	187	4	regression	regression	NOUN
gp-84	187	5	coefficient	coefficient	NOUN
gp-84	187	6	firm_rmc	firm_rmc	PROPN
gp-84	187	7	(	(	PUNCT
gp-84	187	8	x1	x1	PROPN
gp-84	187	9	)	)	PUNCT
gp-84	187	10	is	be	AUX
gp-84	187	11	-0.046	-0.046	VERB
gp-84	187	12	.	.	PUNCT
gp-84	188	1	a	a	DET
gp-84	188	2	negative	negative	ADJ
gp-84	188	3	coefficient	coefficient	NOUN
gp-84	188	4	value	value	NOUN
gp-84	188	5	states	state	NOUN
gp-84	188	6	that	that	PRON
gp-84	188	7	firm_rmc	firm_rmc	PROPN
gp-84	188	8	negatively	negatively	ADV
gp-84	188	9	affect	affect	VERB
gp-84	188	10	the	the	DET
gp-84	188	11	disclosure	disclosure	NOUN
gp-84	188	12	of	of	ADP
gp-84	188	13	erm	erm	PROPN
gp-84	188	14	.	.	PUNCT
gp-84	189	1	this	this	PRON
gp-84	189	2	illustrates	illustrate	VERB
gp-84	189	3	that	that	SCONJ
gp-84	189	4	for	for	ADP
gp-84	189	5	every	every	DET
gp-84	189	6	1	1	NUM
gp-84	189	7	%	%	NOUN
gp-84	189	8	increase	increase	NOUN
gp-84	189	9	in	in	ADP
gp-84	189	10	firm_rmc%	firm_rmc%	NOUN
gp-84	189	11	,	,	PUNCT
gp-84	189	12	the	the	DET
gp-84	189	13	erm	erm	PROPN
gp-84	189	14	disclosure	disclosure	NOUN
gp-84	189	15	will	will	AUX
gp-84	189	16	decrease	decrease	VERB
gp-84	189	17	by	by	ADP
gp-84	189	18	0.046	0.046	NUM
gp-84	189	19	assuming	assume	VERB
gp-84	189	20	the	the	DET
gp-84	189	21	other	other	ADJ
gp-84	189	22	independent	independent	ADJ
gp-84	189	23	variables	variable	NOUN
gp-84	189	24	are	be	AUX
gp-84	189	25	considered	consider	VERB
gp-84	189	26	constant	constant	ADJ
gp-84	189	27	.	.	PUNCT
gp-84	190	1	3	3	X
gp-84	190	2	)	)	PUNCT
gp-84	190	3	the	the	DET
gp-84	190	4	regression	regression	NOUN
gp-84	190	5	coefficient	coefficient	NOUN
gp-84	190	6	aud_rep	aud_rep	PROPN
gp-84	190	7	(	(	PUNCT
gp-84	190	8	x2	x2	PROPN
gp-84	190	9	)	)	PUNCT
gp-84	190	10	is	be	AUX
gp-84	190	11	0.056	0.056	NUM
gp-84	190	12	.	.	PUNCT
gp-84	191	1	the	the	DET
gp-84	191	2	positive	positive	ADJ
gp-84	191	3	coefficient	coefficient	NOUN
gp-84	191	4	value	value	NOUN
gp-84	191	5	states	state	VERB
gp-84	191	6	that	that	SCONJ
gp-84	191	7	aud_rep	aud_rep	ADV
gp-84	191	8	have	have	VERB
gp-84	191	9	a	a	DET
gp-84	191	10	positive	positive	ADJ
gp-84	191	11	effect	effect	NOUN
gp-84	191	12	on	on	ADP
gp-84	191	13	the	the	DET
gp-84	191	14	disclosure	disclosure	NOUN
gp-84	191	15	of	of	ADP
gp-84	191	16	erm	erm	PROPN
gp-84	191	17	.	.	PUNCT
gp-84	192	1	this	this	PRON
gp-84	192	2	illustrates	illustrate	VERB
gp-84	192	3	that	that	SCONJ
gp-84	192	4	every	every	DET
gp-84	192	5	1	1	NUM
gp-84	192	6	%	%	NOUN
gp-84	192	7	increase	increase	NOUN
gp-84	192	8	in	in	ADP
gp-84	192	9	aud_rep	aud_rep	NOUN
gp-84	192	10	will	will	AUX
gp-84	192	11	increase	increase	VERB
gp-84	192	12	erm	erm	PROPN
gp-84	192	13	disclosure	disclosure	NOUN
gp-84	192	14	by	by	ADP
gp-84	192	15	0.056	0.056	NUM
gp-84	192	16	assuming	assume	VERB
gp-84	192	17	the	the	DET
gp-84	192	18	other	other	ADJ
gp-84	192	19	independent	independent	ADJ
gp-84	192	20	variable	variable	NOUN
gp-84	192	21	is	be	AUX
gp-84	192	22	considered	consider	VERB
gp-84	192	23	constant	constant	ADJ
gp-84	192	24	.	.	PUNCT
gp-84	193	1	4	4	X
gp-84	193	2	)	)	PUNCT
gp-84	193	3	the	the	DET
gp-84	193	4	regression	regression	NOUN
gp-84	193	5	coefficient	coefficient	NOUN
gp-84	193	6	com_size	com_size	NOUN
gp-84	193	7	(	(	PUNCT
gp-84	193	8	x3	x3	ADJ
gp-84	193	9	)	)	PUNCT
gp-84	193	10	is	be	AUX
gp-84	193	11	0.005	0.005	NUM
gp-84	193	12	.	.	PUNCT
gp-84	194	1	the	the	DET
gp-84	194	2	positive	positive	ADJ
gp-84	194	3	coefficient	coefficient	NOUN
gp-84	194	4	value	value	NOUN
gp-84	194	5	states	state	NOUN
gp-84	194	6	that	that	PRON
gp-84	194	7	com_size	com_size	NOUN
gp-84	194	8	have	have	VERB
gp-84	194	9	a	a	DET
gp-84	194	10	positive	positive	ADJ
gp-84	194	11	effect	effect	NOUN
gp-84	194	12	on	on	ADP
gp-84	194	13	the	the	DET
gp-84	194	14	disclosure	disclosure	NOUN
gp-84	194	15	of	of	ADP
gp-84	194	16	erm	erm	PROPN
gp-84	194	17	.	.	PUNCT
gp-84	195	1	this	this	PRON
gp-84	195	2	illustrates	illustrate	VERB
gp-84	195	3	that	that	SCONJ
gp-84	195	4	every	every	DET
gp-84	195	5	1	1	NUM
gp-84	195	6	%	%	NOUN
gp-84	195	7	increase	increase	NOUN
gp-84	195	8	will	will	AUX
gp-84	195	9	increase	increase	VERB
gp-84	195	10	erm	erm	PROPN
gp-84	195	11	disclosure	disclosure	NOUN
gp-84	195	12	by	by	ADP
gp-84	195	13	0.005	0.005	NUM
gp-84	195	14	assuming	assume	VERB
gp-84	195	15	the	the	DET
gp-84	195	16	other	other	ADJ
gp-84	195	17	independent	independent	ADJ
gp-84	195	18	variables	variable	NOUN
gp-84	195	19	are	be	AUX
gp-84	195	20	considered	consider	VERB
gp-84	195	21	constant	constant	ADJ
gp-84	195	22	.	.	PUNCT
gp-84	196	1	tabel	tabel	NOUN
gp-84	196	2	15	15	NUM
gp-84	196	3	.	.	PUNCT
gp-84	197	1	nilai	nilai	PROPN
gp-84	197	2	adjusted	adjust	VERB
gp-84	197	3	r2	r2	PROPN
gp-84	197	4	model	model	NOUN
gp-84	197	5	summaryb	summaryb	PROPN
gp-84	197	6	mode	mode	PROPN
gp-84	197	7	l	l	NOUN
gp-84	197	8	r	r	NOUN
gp-84	197	9	r	r	NOUN
gp-84	197	10	square	square	ADJ
gp-84	197	11	adjusted	adjust	VERB
gp-84	197	12	r	r	NOUN
gp-84	197	13	square	square	ADJ
gp-84	197	14	std	std	NOUN
gp-84	197	15	.	.	PUNCT
gp-84	198	1	error	error	NOUN
gp-84	198	2	of	of	ADP
gp-84	198	3	the	the	DET
gp-84	198	4	estimate	estimate	NOUN
gp-84	198	5	durbinwatson	durbinwatson	NOUN
gp-84	198	6	1	1	NUM
gp-84	198	7	,	,	PUNCT
gp-84	198	8	433a	433a	PROPN
gp-84	198	9	,	,	PUNCT
gp-84	198	10	187	187	NUM
gp-84	198	11	,	,	PUNCT
gp-84	198	12	128	128	NUM
gp-84	198	13	,	,	PUNCT
gp-84	198	14	053439	053439	NUM
gp-84	198	15	2,135	2,135	NUM
gp-84	198	16	a.	a.	NOUN
gp-84	198	17	predictors	predictor	NOUN
gp-84	198	18	:	:	PUNCT
gp-84	198	19	(	(	PUNCT
gp-84	198	20	constant	constant	ADJ
gp-84	198	21	)	)	PUNCT
gp-84	198	22	,	,	PUNCT
gp-84	198	23	com_size	com_size	NOUN
gp-84	198	24	,	,	PUNCT
gp-84	198	25	aud_rep	aud_rep	PROPN
gp-84	198	26	,	,	PUNCT
gp-84	198	27	firm_rmc	firm_rmc	PROPN
gp-84	198	28	b.	b.	PROPN
gp-84	198	29	dependent	dependent	ADJ
gp-84	198	30	variable	variable	NOUN
gp-84	198	31	:	:	PUNCT
gp-84	198	32	erm	erm	PROPN
gp-84	198	33	source	source	NOUN
gp-84	198	34	:	:	PUNCT
gp-84	198	35	processed	process	VERB
gp-84	198	36	data	datum	NOUN
gp-84	198	37	the	the	DET
gp-84	198	38	adjusted	adjust	VERB
gp-84	198	39	r2	r2	NOUN
gp-84	198	40	value	value	NOUN
gp-84	198	41	is	be	AUX
gp-84	198	42	0.128	0.128	NUM
gp-84	198	43	.	.	PUNCT
gp-84	199	1	this	this	PRON
gp-84	199	2	indicates	indicate	VERB
gp-84	199	3	that	that	SCONJ
gp-84	199	4	the	the	DET
gp-84	199	5	contribution	contribution	NOUN
gp-84	199	6	of	of	ADP
gp-84	199	7	the	the	DET
gp-84	199	8	percentage	percentage	NOUN
gp-84	199	9	of	of	ADP
gp-84	199	10	influence	influence	NOUN
gp-84	199	11	of	of	ADP
gp-84	199	12	all	all	DET
gp-84	199	13	independent	independent	ADJ
gp-84	199	14	variables	variable	NOUN
gp-84	199	15	is	be	AUX
gp-84	199	16	12.8	12.8	NUM
gp-84	199	17	%	%	NOUN
gp-84	199	18	,	,	PUNCT
gp-84	199	19	while	while	SCONJ
gp-84	199	20	the	the	DET
gp-84	199	21	remaining	remain	VERB
gp-84	199	22	88.2	88.2	NUM
gp-84	199	23	%	%	NOUN
gp-84	199	24	is	be	AUX
gp-84	199	25	determined	determine	VERB
gp-84	199	26	by	by	ADP
gp-84	199	27	other	other	ADJ
gp-84	199	28	variables	variable	NOUN
gp-84	199	29	that	that	PRON
gp-84	199	30	were	be	AUX
gp-84	199	31	not	not	PART
gp-84	199	32	studied	study	VERB
gp-84	199	33	in	in	ADP
gp-84	199	34	this	this	DET
gp-84	199	35	study	study	NOUN
gp-84	199	36	.	.	PUNCT
gp-84	200	1	a	a	DET
gp-84	200	2	low	low	ADJ
gp-84	200	3	r2	r2	NOUN
gp-84	200	4	score	score	NOUN
gp-84	200	5	may	may	AUX
gp-84	200	6	indicate	indicate	VERB
gp-84	200	7	that	that	SCONJ
gp-84	200	8	the	the	DET
gp-84	200	9	independent	independent	ADJ
gp-84	200	10	variable	variable	NOUN
gp-84	200	11	's	's	PART
gp-84	200	12	capacity	capacity	NOUN
gp-84	200	13	to	to	PART
gp-84	200	14	explain	explain	VERB
gp-84	200	15	the	the	DET
gp-84	200	16	variance	variance	NOUN
gp-84	200	17	in	in	ADP
gp-84	200	18	the	the	DET
gp-84	200	19	dependent	dependent	ADJ
gp-84	200	20	variable	variable	NOUN
gp-84	200	21	is	be	AUX
gp-84	200	22	severely	severely	ADV
gp-84	200	23	constrained	constrain	VERB
gp-84	200	24	.	.	PUNCT
gp-84	201	1	b.	b.	PROPN
gp-84	201	2	test	test	PROPN
gp-84	201	3	t	t	PROPN
gp-84	201	4	(	(	PUNCT
gp-84	201	5	partial	partial	ADJ
gp-84	201	6	)	)	PUNCT
gp-84	201	7	according	accord	VERB
gp-84	201	8	to	to	ADP
gp-84	201	9	ghozali	ghozali	PROPN
gp-84	201	10	(	(	PUNCT
gp-84	201	11	2006	2006	NUM
gp-84	201	12	)	)	PUNCT
gp-84	201	13	,	,	PUNCT
gp-84	201	14	a	a	DET
gp-84	201	15	t	t	NOUN
gp-84	201	16	test	test	NOUN
gp-84	201	17	was	be	AUX
gp-84	201	18	conducted	conduct	VERB
gp-84	201	19	to	to	PART
gp-84	201	20	determine	determine	VERB
gp-84	201	21	the	the	DET
gp-84	201	22	influence	influence	NOUN
gp-84	201	23	of	of	ADP
gp-84	201	24	each	each	DET
gp-84	201	25	independent	independent	ADJ
gp-84	201	26	variable	variable	NOUN
gp-84	201	27	on	on	ADP
gp-84	201	28	the	the	DET
gp-84	201	29	dependent	dependent	ADJ
gp-84	201	30	variable	variable	NOUN
gp-84	201	31	.	.	PUNCT
gp-84	202	1	from	from	ADP
gp-84	202	2	the	the	DET
gp-84	202	3	results	result	NOUN
gp-84	202	4	of	of	ADP
gp-84	202	5	the	the	DET
gp-84	202	6	t	t	PROPN
gp-84	202	7	test	test	NOUN
gp-84	202	8	,	,	PUNCT
gp-84	202	9	it	it	PRON
gp-84	202	10	can	can	AUX
gp-84	202	11	be	be	AUX
gp-84	202	12	seen	see	VERB
gp-84	202	13	that	that	SCONJ
gp-84	202	14	the	the	DET
gp-84	202	15	independent	independent	ADJ
gp-84	202	16	variable	variable	NOUN
gp-84	202	17	will	will	AUX
gp-84	202	18	have	have	VERB
gp-84	202	19	a	a	DET
gp-84	202	20	partial	partial	ADJ
gp-84	202	21	effect	effect	NOUN
gp-84	202	22	on	on	ADP
gp-84	202	23	the	the	DET
gp-84	202	24	dependent	dependent	ADJ
gp-84	202	25	variable	variable	NOUN
gp-84	202	26	.	.	PUNCT
gp-84	203	1	if	if	SCONJ
gp-84	203	2	the	the	DET
gp-84	203	3	significant	significant	ADJ
gp-84	203	4	value	value	NOUN
gp-84	203	5	(	(	PUNCT
gp-84	203	6	p	p	NOUN
gp-84	203	7	-	-	PUNCT
gp-84	203	8	value	value	NOUN
gp-84	203	9	)	)	PUNCT
gp-84	203	10	<	<	X
gp-84	203	11	0.05	0.05	NUM
gp-84	203	12	.	.	PUNCT
gp-84	204	1	if	if	SCONJ
gp-84	204	2	t	t	NOUN
gp-84	204	3	significance	significance	NOUN
gp-84	204	4	<	<	X
gp-84	204	5	p	p	NOUN
gp-84	204	6	-	-	PUNCT
gp-84	204	7	value	value	NOUN
gp-84	204	8	(	(	PUNCT
gp-84	204	9	0.05	0.05	NUM
gp-84	204	10	)	)	PUNCT
gp-84	204	11	then	then	ADV
gp-84	204	12	ho	ho	PROPN
gp-84	204	13	is	be	AUX
gp-84	204	14	rejected	reject	VERB
gp-84	204	15	and	and	CCONJ
gp-84	204	16	if	if	SCONJ
gp-84	204	17	t	t	NOUN
gp-84	204	18	significance	significance	NOUN
gp-84	204	19	>	>	X
gp-84	204	20	pvalue	pvalue	NOUN
gp-84	204	21	(	(	PUNCT
gp-84	204	22	0.05	0.05	NUM
gp-84	204	23	)	)	PUNCT
gp-84	204	24	then	then	ADV
gp-84	204	25	ho	ho	PROPN
gp-84	204	26	is	be	AUX
gp-84	204	27	accepted	accept	VERB
gp-84	204	28	.	.	PUNCT
gp-84	205	1	the	the	DET
gp-84	205	2	t	t	PROPN
gp-84	205	3	test	test	NOUN
gp-84	205	4	can	can	AUX
gp-84	205	5	be	be	AUX
gp-84	205	6	seen	see	VERB
gp-84	205	7	from	from	ADP
gp-84	205	8	the	the	DET
gp-84	205	9	table	table	NOUN
gp-84	205	10	below	below	ADV
gp-84	205	11	:	:	PUNCT
gp-84	205	12	table	table	NOUN
gp-84	205	13	16	16	NUM
gp-84	205	14	.	.	PUNCT
gp-84	206	1	test	test	NOUN
gp-84	206	2	results	result	NOUN
gp-84	206	3	t	t	PROPN
gp-84	206	4	model	model	NOUN
gp-84	206	5	beta	beta	PROPN
gp-84	206	6	t	t	PROPN
gp-84	206	7	p	p	NOUN
gp-84	206	8	value	value	NOUN
gp-84	206	9	α	α	PRON
gp-84	206	10	hypothesis	hypothesis	NOUN
gp-84	206	11	result	result	NOUN
gp-84	206	12	1	1	NUM
gp-84	206	13	(	(	PUNCT
gp-84	206	14	constant	constant	ADJ
gp-84	206	15	)	)	PUNCT
gp-84	206	16	,	,	PUNCT
gp-84	206	17	831	831	NUM
gp-84	206	18	18,164	18,164	NUM
gp-84	206	19	,	,	PUNCT
gp-84	206	20	000	000	NUM
gp-84	206	21	0,05	0,05	NUM
gp-84	206	22	firm_rmc	firm_rmc	PROPN
gp-84	206	23	-,046	-,046	PROPN
gp-84	206	24	-2,654	-2,654	PROPN
gp-84	206	25	,	,	PUNCT
gp-84	206	26	011	011	NUM
gp-84	206	27	0,05	0,05	NOUN
gp-84	206	28	significant	significant	ADJ
gp-84	206	29	influence	influence	NOUN
gp-84	206	30	hypothesis	hypothesis	NOUN
gp-84	206	31	accepted	accept	VERB
gp-84	206	32	aud_rep	aud_rep	PROPN
gp-84	206	33	,	,	PUNCT
gp-84	206	34	056	056	NUM
gp-84	206	35	2,233	2,233	NUM
gp-84	206	36	,	,	PUNCT
gp-84	206	37	031	031	NUM
gp-84	206	38	0,05	0,05	NOUN
gp-84	206	39	significant	significant	ADJ
gp-84	206	40	influence	influence	NOUN
gp-84	206	41	hypothesis	hypothesis	NOUN
gp-84	206	42	accepted	accept	VERB
gp-84	206	43	american	american	ADJ
gp-84	206	44	journal	journal	PROPN
gp-84	206	45	of	of	ADP
gp-84	206	46	economic	economic	ADJ
gp-84	206	47	and	and	CCONJ
gp-84	206	48	management	management	NOUN
gp-84	206	49	business	business	NOUN
gp-84	206	50	vol	vol	NOUN
gp-84	206	51	.	.	PROPN
gp-84	207	1	3	3	NUM
gp-84	207	2	no	no	NOUN
gp-84	207	3	.	.	NOUN
gp-84	207	4	5	5	NUM
gp-84	207	5	may	may	PROPN
gp-84	207	6	2024	2024	NUM
gp-84	207	7	16	16	NUM
gp-84	207	8	com_size	com_size	NOUN
gp-84	207	9	,	,	PUNCT
gp-84	207	10	005	005	NUM
gp-84	207	11	,	,	PUNCT
gp-84	207	12	880	880	NUM
gp-84	207	13	,	,	PUNCT
gp-84	207	14	384	384	NUM
gp-84	207	15	0,05	0,05	NOUN
gp-84	207	16	significant	significant	ADJ
gp-84	207	17	influence	influence	NOUN
gp-84	207	18	hypothesis	hypothesis	NOUN
gp-84	207	19	rejected	reject	VERB
gp-84	207	20	source	source	NOUN
gp-84	207	21	:	:	PUNCT
gp-84	207	22	processed	process	VERB
gp-84	207	23	data	datum	NOUN
gp-84	207	24	from	from	ADP
gp-84	207	25	the	the	DET
gp-84	207	26	t	t	PROPN
gp-84	207	27	test	test	NOUN
gp-84	207	28	above	above	ADV
gp-84	207	29	,	,	PUNCT
gp-84	207	30	the	the	DET
gp-84	207	31	following	follow	VERB
gp-84	207	32	conclusions	conclusion	NOUN
gp-84	207	33	can	can	AUX
gp-84	207	34	be	be	AUX
gp-84	207	35	drawn	draw	VERB
gp-84	207	36	:	:	PUNCT
gp-84	207	37	1	1	X
gp-84	207	38	)	)	PUNCT
gp-84	207	39	the	the	DET
gp-84	207	40	effect	effect	NOUN
gp-84	207	41	of	of	ADP
gp-84	207	42	the	the	DET
gp-84	207	43	existence	existence	NOUN
gp-84	207	44	of	of	ADP
gp-84	207	45	the	the	DET
gp-84	207	46	risk	risk	NOUN
gp-84	207	47	management	management	NOUN
gp-84	207	48	committee	committee	NOUN
gp-84	207	49	(	(	PUNCT
gp-84	207	50	firm_rmc	firm_rmc	NUM
gp-84	207	51	)	)	PUNCT
gp-84	207	52	on	on	ADP
gp-84	207	53	enterprise	enterprise	NOUN
gp-84	207	54	risk	risk	NOUN
gp-84	207	55	management	management	NOUN
gp-84	207	56	disclosure	disclosure	NOUN
gp-84	207	57	.	.	PUNCT
gp-84	208	1	the	the	DET
gp-84	208	2	first	first	ADJ
gp-84	208	3	hypothesis	hypothesis	NOUN
gp-84	208	4	proposed	propose	VERB
gp-84	208	5	states	state	NOUN
gp-84	208	6	that	that	SCONJ
gp-84	208	7	the	the	DET
gp-84	208	8	existence	existence	NOUN
gp-84	208	9	of	of	ADP
gp-84	208	10	a	a	DET
gp-84	208	11	risk	risk	NOUN
gp-84	208	12	management	management	NOUN
gp-84	208	13	committee	committee	NOUN
gp-84	208	14	has	have	VERB
gp-84	208	15	a	a	DET
gp-84	208	16	significant	significant	ADJ
gp-84	208	17	effect	effect	NOUN
gp-84	208	18	on	on	ADP
gp-84	208	19	enterprise	enterprise	NOUN
gp-84	208	20	risk	risk	NOUN
gp-84	208	21	management	management	NOUN
gp-84	208	22	(	(	PUNCT
gp-84	208	23	erm	erm	PROPN
gp-84	208	24	)	)	PUNCT
gp-84	208	25	disclosure	disclosure	NOUN
gp-84	208	26	.	.	PUNCT
gp-84	209	1	based	base	VERB
gp-84	209	2	on	on	ADP
gp-84	209	3	table	table	NOUN
gp-84	209	4	20	20	NUM
gp-84	209	5	shows	show	VERB
gp-84	209	6	that	that	SCONJ
gp-84	209	7	the	the	DET
gp-84	209	8	firm_rmc	firm_rmc	PROPN
gp-84	209	9	variable	variable	NOUN
gp-84	209	10	has	have	VERB
gp-84	209	11	a	a	DET
gp-84	209	12	t	t	NOUN
gp-84	209	13	count	count	NOUN
gp-84	209	14	of	of	ADP
gp-84	209	15	-2.654	-2.654	PROPN
gp-84	209	16	while	while	SCONJ
gp-84	209	17	the	the	DET
gp-84	209	18	t	t	NOUN
gp-84	209	19	of	of	ADP
gp-84	209	20	the	the	DET
gp-84	209	21	table	table	NOUN
gp-84	209	22	is	be	AUX
gp-84	209	23	2.01954	2.01954	NUM
gp-84	209	24	(	(	PUNCT
gp-84	209	25	t	t	NOUN
gp-84	209	26	count	count	VERB
gp-84	209	27	<	<	X
gp-84	209	28	t	t	NOUN
gp-84	209	29	table	table	NOUN
gp-84	209	30	)	)	PUNCT
gp-84	209	31	and	and	CCONJ
gp-84	209	32	a	a	DET
gp-84	209	33	significance	significance	NOUN
gp-84	209	34	value	value	NOUN
gp-84	209	35	of	of	ADP
gp-84	209	36	0.011	0.011	NUM
gp-84	209	37	(	(	PUNCT
gp-84	209	38	p	p	NOUN
gp-84	209	39	-	-	PUNCT
gp-84	209	40	value	value	NOUN
gp-84	209	41	<	<	NOUN
gp-84	209	42	0.05	0.05	NUM
gp-84	209	43	)	)	PUNCT
gp-84	209	44	.	.	PUNCT
gp-84	210	1	so	so	ADV
gp-84	210	2	it	it	PRON
gp-84	210	3	can	can	AUX
gp-84	210	4	be	be	AUX
gp-84	210	5	concluded	conclude	VERB
gp-84	210	6	that	that	SCONJ
gp-84	210	7	firm_rmc	firm_rmc	PROPN
gp-84	210	8	variable	variable	NOUN
gp-84	210	9	does	do	AUX
gp-84	210	10	not	not	PART
gp-84	210	11	have	have	VERB
gp-84	210	12	a	a	DET
gp-84	210	13	significant	significant	ADJ
gp-84	210	14	effect	effect	NOUN
gp-84	210	15	on	on	ADP
gp-84	210	16	erm	erm	PROPN
gp-84	210	17	disclosure	disclosure	NOUN
gp-84	210	18	.	.	PUNCT
gp-84	211	1	this	this	PRON
gp-84	211	2	means	mean	VERB
gp-84	211	3	that	that	SCONJ
gp-84	211	4	h1	h1	NOUN
gp-84	211	5	is	be	AUX
gp-84	211	6	rejected	reject	VERB
gp-84	211	7	or	or	CCONJ
gp-84	211	8	in	in	ADP
gp-84	211	9	other	other	ADJ
gp-84	211	10	words	word	NOUN
gp-84	211	11	the	the	DET
gp-84	211	12	existence	existence	NOUN
gp-84	211	13	of	of	ADP
gp-84	211	14	a	a	DET
gp-84	211	15	risk	risk	NOUN
gp-84	211	16	management	management	NOUN
gp-84	211	17	committee	committee	NOUN
gp-84	211	18	has	have	VERB
gp-84	211	19	no	no	DET
gp-84	211	20	significant	significant	ADJ
gp-84	211	21	effect	effect	NOUN
gp-84	211	22	on	on	ADP
gp-84	211	23	enterprise	enterprise	NOUN
gp-84	211	24	risk	risk	NOUN
gp-84	211	25	management	management	NOUN
gp-84	211	26	(	(	PUNCT
gp-84	211	27	erm	erm	PROPN
gp-84	211	28	)	)	PUNCT
gp-84	211	29	disclosure	disclosure	NOUN
gp-84	211	30	.	.	PUNCT
gp-84	212	1	the	the	DET
gp-84	212	2	results	result	NOUN
gp-84	212	3	of	of	ADP
gp-84	212	4	this	this	DET
gp-84	212	5	study	study	NOUN
gp-84	212	6	are	be	AUX
gp-84	212	7	not	not	PART
gp-84	212	8	consistent	consistent	ADJ
gp-84	212	9	with	with	ADP
gp-84	212	10	the	the	DET
gp-84	212	11	results	result	NOUN
gp-84	212	12	of	of	ADP
gp-84	212	13	research	research	NOUN
gp-84	212	14	conducted	conduct	VERB
gp-84	212	15	by	by	ADP
gp-84	212	16	meizaroh	meizaroh	NOUN
gp-84	212	17	and	and	CCONJ
gp-84	212	18	lucyanda	lucyanda	NOUN
gp-84	212	19	(	(	PUNCT
gp-84	212	20	2017	2017	NUM
gp-84	212	21	)	)	PUNCT
gp-84	212	22	,	,	PUNCT
gp-84	212	23	sari	sari	NOUN
gp-84	212	24	(	(	PUNCT
gp-84	212	25	2013	2013	NUM
gp-84	212	26	)	)	PUNCT
gp-84	212	27	and	and	CCONJ
gp-84	212	28	(	(	PUNCT
gp-84	212	29	handayani	handayani	PROPN
gp-84	212	30	&	&	CCONJ
gp-84	212	31	yanto	yanto	NOUN
gp-84	212	32	,	,	PUNCT
gp-84	212	33	2013	2013	NUM
gp-84	212	34	)	)	PUNCT
gp-84	212	35	2	2	NUM
gp-84	212	36	)	)	PUNCT
gp-84	212	37	auditor	auditor	NOUN
gp-84	212	38	's	's	PART
gp-84	212	39	reputation	reputation	NOUN
gp-84	212	40	for	for	ADP
gp-84	212	41	enterprise	enterprise	NOUN
gp-84	212	42	risk	risk	NOUN
gp-84	212	43	management	management	NOUN
gp-84	212	44	disclosure	disclosure	NOUN
gp-84	212	45	.	.	PUNCT
gp-84	213	1	the	the	DET
gp-84	213	2	second	second	ADJ
gp-84	213	3	hypothesis	hypothesis	NOUN
gp-84	213	4	proposed	propose	VERB
gp-84	213	5	in	in	ADP
gp-84	213	6	this	this	DET
gp-84	213	7	study	study	NOUN
gp-84	213	8	is	be	AUX
gp-84	213	9	that	that	SCONJ
gp-84	213	10	the	the	DET
gp-84	213	11	reputation	reputation	NOUN
gp-84	213	12	of	of	ADP
gp-84	213	13	the	the	DET
gp-84	213	14	auditor	auditor	NOUN
gp-84	213	15	has	have	VERB
gp-84	213	16	a	a	DET
gp-84	213	17	significant	significant	ADJ
gp-84	213	18	effect	effect	NOUN
gp-84	213	19	on	on	ADP
gp-84	213	20	the	the	DET
gp-84	213	21	disclosure	disclosure	NOUN
gp-84	213	22	of	of	ADP
gp-84	213	23	enterprise	enterprise	NOUN
gp-84	213	24	risk	risk	NOUN
gp-84	213	25	management	management	NOUN
gp-84	213	26	(	(	PUNCT
gp-84	213	27	pérez	pérez	NOUN
gp-84	213	28	-	-	PUNCT
gp-84	213	29	cornejo	cornejo	PROPN
gp-84	213	30	et	et	PROPN
gp-84	213	31	al	al	PROPN
gp-84	213	32	.	.	PROPN
gp-84	213	33	,	,	PUNCT
gp-84	213	34	2019	2019	NUM
gp-84	213	35	)	)	PUNCT
gp-84	213	36	.	.	PUNCT
gp-84	214	1	based	base	VERB
gp-84	214	2	on	on	ADP
gp-84	214	3	table	table	NOUN
gp-84	214	4	20	20	NUM
gp-84	214	5	shows	show	VERB
gp-84	214	6	that	that	SCONJ
gp-84	214	7	the	the	DET
gp-84	214	8	aud_rep	aud_rep	PROPN
gp-84	214	9	variable	variable	NOUN
gp-84	214	10	has	have	VERB
gp-84	214	11	a	a	DET
gp-84	214	12	calculated	calculate	VERB
gp-84	214	13	t	t	NOUN
gp-84	214	14	value	value	NOUN
gp-84	214	15	of	of	ADP
gp-84	214	16	2.233	2.233	NUM
gp-84	214	17	while	while	SCONJ
gp-84	214	18	the	the	DET
gp-84	214	19	table	table	NOUN
gp-84	214	20	t	t	NOUN
gp-84	214	21	value	value	NOUN
gp-84	214	22	is	be	AUX
gp-84	214	23	2.01954	2.01954	NUM
gp-84	214	24	(	(	PUNCT
gp-84	214	25	t	t	NOUN
gp-84	214	26	count	count	VERB
gp-84	214	27	>	>	X
gp-84	214	28	t	t	NOUN
gp-84	214	29	table	table	NOUN
gp-84	214	30	)	)	PUNCT
gp-84	214	31	and	and	CCONJ
gp-84	214	32	a	a	DET
gp-84	214	33	significance	significance	NOUN
gp-84	214	34	value	value	NOUN
gp-84	214	35	of	of	ADP
gp-84	214	36	0.031	0.031	NUM
gp-84	214	37	(	(	PUNCT
gp-84	214	38	p	p	NOUN
gp-84	214	39	-	-	PUNCT
gp-84	214	40	value	value	NOUN
gp-84	214	41	<	<	NOUN
gp-84	214	42	0.05	0.05	NUM
gp-84	214	43	)	)	PUNCT
gp-84	214	44	.	.	PUNCT
gp-84	215	1	thus	thus	ADV
gp-84	215	2	,	,	PUNCT
gp-84	215	3	it	it	PRON
gp-84	215	4	can	can	AUX
gp-84	215	5	be	be	AUX
gp-84	215	6	concluded	conclude	VERB
gp-84	215	7	that	that	SCONJ
gp-84	215	8	aud_rep	aud_rep	VERB
gp-84	215	9	variable	variable	NOUN
gp-84	215	10	has	have	VERB
gp-84	215	11	a	a	DET
gp-84	215	12	significant	significant	ADJ
gp-84	215	13	effect	effect	NOUN
gp-84	215	14	on	on	ADP
gp-84	215	15	erm	erm	PROPN
gp-84	215	16	disclosure	disclosure	NOUN
gp-84	215	17	.	.	PUNCT
gp-84	216	1	this	this	PRON
gp-84	216	2	means	mean	VERB
gp-84	216	3	that	that	SCONJ
gp-84	216	4	h2	h2	NOUN
gp-84	216	5	is	be	AUX
gp-84	216	6	proven	prove	VERB
gp-84	216	7	or	or	CCONJ
gp-84	216	8	in	in	ADP
gp-84	216	9	other	other	ADJ
gp-84	216	10	words	word	NOUN
gp-84	216	11	the	the	DET
gp-84	216	12	auditor	auditor	NOUN
gp-84	216	13	's	's	PART
gp-84	216	14	reputation	reputation	NOUN
gp-84	216	15	has	have	VERB
gp-84	216	16	a	a	DET
gp-84	216	17	significant	significant	ADJ
gp-84	216	18	effect	effect	NOUN
gp-84	216	19	on	on	ADP
gp-84	216	20	the	the	DET
gp-84	216	21	disclosure	disclosure	NOUN
gp-84	216	22	of	of	ADP
gp-84	216	23	enterprise	enterprise	NOUN
gp-84	216	24	risk	risk	NOUN
gp-84	216	25	management	management	NOUN
gp-84	216	26	.	.	PUNCT
gp-84	217	1	the	the	DET
gp-84	217	2	results	result	NOUN
gp-84	217	3	of	of	ADP
gp-84	217	4	this	this	DET
gp-84	217	5	study	study	NOUN
gp-84	217	6	are	be	AUX
gp-84	217	7	in	in	ADP
gp-84	217	8	line	line	NOUN
gp-84	217	9	with	with	ADP
gp-84	217	10	research	research	NOUN
gp-84	217	11	conducted	conduct	VERB
gp-84	217	12	by	by	ADP
gp-84	217	13	sari	sari	NOUN
gp-84	217	14	(	(	PUNCT
gp-84	217	15	2013	2013	NUM
gp-84	217	16	)	)	PUNCT
gp-84	217	17	,	,	PUNCT
gp-84	217	18	(	(	PUNCT
gp-84	217	19	handayani	handayani	PROPN
gp-84	217	20	&	&	CCONJ
gp-84	217	21	yanto	yanto	NOUN
gp-84	217	22	,	,	PUNCT
gp-84	217	23	2013	2013	NUM
gp-84	217	24	)	)	PUNCT
gp-84	217	25	and	and	CCONJ
gp-84	217	26	meizaroh	meizaroh	NOUN
gp-84	217	27	and	and	CCONJ
gp-84	217	28	lucyanda	lucyanda	NOUN
gp-84	217	29	(	(	PUNCT
gp-84	217	30	2017	2017	NUM
gp-84	217	31	)	)	PUNCT
gp-84	217	32	.	.	PUNCT
gp-84	218	1	3	3	X
gp-84	218	2	)	)	PUNCT
gp-84	218	3	the	the	DET
gp-84	218	4	board	board	NOUN
gp-84	218	5	of	of	ADP
gp-84	218	6	commissioners	commissioner	NOUN
gp-84	218	7	'	'	PART
gp-84	218	8	measure	measure	NOUN
gp-84	218	9	of	of	ADP
gp-84	218	10	enterprise	enterprise	NOUN
gp-84	218	11	risk	risk	NOUN
gp-84	218	12	management	management	NOUN
gp-84	218	13	disclosure	disclosure	NOUN
gp-84	218	14	.	.	PUNCT
gp-84	219	1	the	the	DET
gp-84	219	2	third	third	ADJ
gp-84	219	3	hypothesis	hypothesis	NOUN
gp-84	219	4	proposed	propose	VERB
gp-84	219	5	in	in	ADP
gp-84	219	6	this	this	DET
gp-84	219	7	study	study	NOUN
gp-84	219	8	is	be	AUX
gp-84	219	9	that	that	SCONJ
gp-84	219	10	the	the	DET
gp-84	219	11	size	size	NOUN
gp-84	219	12	of	of	ADP
gp-84	219	13	the	the	DET
gp-84	219	14	commissioners	commissioner	NOUN
gp-84	219	15	'	'	PART
gp-84	219	16	board	board	NOUN
gp-84	219	17	significantly	significantly	ADV
gp-84	219	18	affects	affect	VERB
gp-84	219	19	the	the	DET
gp-84	219	20	disclosure	disclosure	NOUN
gp-84	219	21	of	of	ADP
gp-84	219	22	enterprise	enterprise	NOUN
gp-84	219	23	risk	risk	NOUN
gp-84	219	24	management	management	NOUN
gp-84	219	25	(	(	PUNCT
gp-84	219	26	abbas	abbas	PROPN
gp-84	219	27	et	et	PROPN
gp-84	219	28	al	al	PROPN
gp-84	219	29	.	.	PROPN
gp-84	219	30	,	,	PUNCT
gp-84	219	31	2021	2021	NUM
gp-84	219	32	)	)	PUNCT
gp-84	219	33	.	.	PUNCT
gp-84	220	1	from	from	ADP
gp-84	220	2	the	the	DET
gp-84	220	3	results	result	NOUN
gp-84	220	4	of	of	ADP
gp-84	220	5	this	this	DET
gp-84	220	6	study	study	NOUN
gp-84	220	7	obtained	obtain	VERB
gp-84	220	8	a	a	DET
gp-84	220	9	calculated	calculate	VERB
gp-84	220	10	t	t	NOUN
gp-84	220	11	value	value	NOUN
gp-84	220	12	of	of	ADP
gp-84	220	13	0.880	0.880	NUM
gp-84	220	14	while	while	SCONJ
gp-84	220	15	the	the	DET
gp-84	220	16	table	table	NOUN
gp-84	220	17	t	t	NOUN
gp-84	220	18	value	value	NOUN
gp-84	220	19	of	of	ADP
gp-84	220	20	2.01954	2.01954	NUM
gp-84	220	21	(	(	PUNCT
gp-84	220	22	t	t	NOUN
gp-84	220	23	count	count	VERB
gp-84	220	24	<	<	X
gp-84	220	25	t	t	NOUN
gp-84	220	26	table	table	NOUN
gp-84	220	27	)	)	PUNCT
gp-84	220	28	and	and	CCONJ
gp-84	220	29	significance	significance	NOUN
gp-84	220	30	value	value	NOUN
gp-84	220	31	of	of	ADP
gp-84	220	32	0.384	0.384	NUM
gp-84	220	33	(	(	PUNCT
gp-84	220	34	p	p	NOUN
gp-84	220	35	-	-	PUNCT
gp-84	220	36	value	value	NOUN
gp-84	220	37	<	<	NOUN
gp-84	220	38	0.05	0.05	NUM
gp-84	220	39	)	)	PUNCT
gp-84	220	40	.	.	PUNCT
gp-84	221	1	so	so	ADV
gp-84	221	2	it	it	PRON
gp-84	221	3	can	can	AUX
gp-84	221	4	be	be	AUX
gp-84	221	5	concluded	conclude	VERB
gp-84	221	6	that	that	SCONJ
gp-84	221	7	h3	h3	NOUN
gp-84	221	8	is	be	AUX
gp-84	221	9	not	not	PART
gp-84	221	10	proven	prove	VERB
gp-84	221	11	or	or	CCONJ
gp-84	221	12	rejected	reject	VERB
gp-84	221	13	and	and	CCONJ
gp-84	221	14	in	in	ADP
gp-84	221	15	other	other	ADJ
gp-84	221	16	words	word	NOUN
gp-84	221	17	,	,	PUNCT
gp-84	221	18	the	the	DET
gp-84	221	19	size	size	NOUN
gp-84	221	20	of	of	ADP
gp-84	221	21	the	the	DET
gp-84	221	22	board	board	NOUN
gp-84	221	23	of	of	ADP
gp-84	221	24	commissioners	commissioner	NOUN
gp-84	221	25	has	have	VERB
gp-84	221	26	no	no	DET
gp-84	221	27	effect	effect	NOUN
gp-84	221	28	on	on	ADP
gp-84	221	29	the	the	DET
gp-84	221	30	disclosure	disclosure	NOUN
gp-84	221	31	of	of	ADP
gp-84	221	32	enterprise	enterprise	NOUN
gp-84	221	33	risk	risk	NOUN
gp-84	221	34	management	management	NOUN
gp-84	221	35	.	.	PUNCT
gp-84	222	1	this	this	DET
gp-84	222	2	study	study	NOUN
gp-84	222	3	's	's	PART
gp-84	222	4	results	result	NOUN
gp-84	222	5	align	align	VERB
gp-84	222	6	with	with	ADP
gp-84	222	7	the	the	DET
gp-84	222	8	results	result	NOUN
gp-84	222	9	of	of	ADP
gp-84	222	10	research	research	NOUN
gp-84	222	11	conducted	conduct	VERB
gp-84	222	12	by	by	ADP
gp-84	222	13	meizaroh	meizaroh	NOUN
gp-84	222	14	and	and	CCONJ
gp-84	222	15	lucyanda	lucyanda	NOUN
gp-84	222	16	(	(	PUNCT
gp-84	222	17	2017	2017	NUM
gp-84	222	18	)	)	PUNCT
gp-84	222	19	.	.	PUNCT
gp-84	223	1	c.	c.	PROPN
gp-84	223	2	f	f	PROPN
gp-84	223	3	test	test	NOUN
gp-84	223	4	(	(	PUNCT
gp-84	223	5	simultaneous	simultaneous	ADJ
gp-84	223	6	)	)	PUNCT
gp-84	223	7	the	the	DET
gp-84	223	8	f	f	PROPN
gp-84	223	9	(	(	PUNCT
gp-84	223	10	simultaneous	simultaneous	ADJ
gp-84	223	11	)	)	PUNCT
gp-84	223	12	test	test	NOUN
gp-84	223	13	determines	determine	VERB
gp-84	223	14	whether	whether	SCONJ
gp-84	223	15	the	the	DET
gp-84	223	16	independent	independent	ADJ
gp-84	223	17	variables	variable	NOUN
gp-84	223	18	jointly	jointly	ADV
gp-84	223	19	or	or	CCONJ
gp-84	223	20	simultaneously	simultaneously	ADV
gp-84	223	21	affect	affect	VERB
gp-84	223	22	the	the	DET
gp-84	223	23	dependent	dependent	ADJ
gp-84	223	24	variable	variable	NOUN
gp-84	223	25	(	(	PUNCT
gp-84	223	26	ghozali	ghozali	PROPN
gp-84	223	27	,	,	PUNCT
gp-84	223	28	2006	2006	NUM
gp-84	223	29	)	)	PUNCT
gp-84	223	30	.	.	PUNCT
gp-84	224	1	the	the	DET
gp-84	224	2	significance	significance	NOUN
gp-84	224	3	level	level	NOUN
gp-84	224	4	of	of	ADP
gp-84	224	5	simultaneous	simultaneous	ADJ
gp-84	224	6	tests	test	NOUN
gp-84	224	7	used	use	VERB
gp-84	224	8	in	in	ADP
gp-84	224	9	this	this	DET
gp-84	224	10	study	study	NOUN
gp-84	224	11	was	be	AUX
gp-84	224	12	α=	α=	NUM
gp-84	224	13	5	5	NUM
gp-84	224	14	%	%	NOUN
gp-84	224	15	(	(	PUNCT
gp-84	224	16	0.05	0.05	NUM
gp-84	224	17	)	)	PUNCT
gp-84	224	18	.	.	PUNCT
gp-84	225	1	the	the	DET
gp-84	225	2	results	result	NOUN
gp-84	225	3	of	of	ADP
gp-84	225	4	simultaneous	simultaneous	ADJ
gp-84	225	5	tests	test	NOUN
gp-84	225	6	in	in	ADP
gp-84	225	7	this	this	DET
gp-84	225	8	study	study	NOUN
gp-84	225	9	are	be	AUX
gp-84	225	10	shown	show	VERB
gp-84	225	11	in	in	ADP
gp-84	225	12	the	the	DET
gp-84	225	13	table	table	NOUN
gp-84	225	14	below	below	ADV
gp-84	225	15	:	:	PUNCT
gp-84	225	16	table	table	NOUN
gp-84	225	17	17	17	NUM
gp-84	225	18	.	.	PUNCT
gp-84	226	1	hasil	hasil	PROPN
gp-84	226	2	uji	uji	PROPN
gp-84	226	3	f	f	PROPN
gp-84	226	4	khoerunnisa	khoerunnisa	PROPN
gp-84	226	5	,	,	PUNCT
gp-84	226	6	imam	imam	PROPN
gp-84	226	7	abu	abu	PROPN
gp-84	226	8	hanifah	hanifah	PROPN
gp-84	226	9	,	,	PUNCT
gp-84	226	10	wulan	wulan	VERB
gp-84	226	11	retnowati	retnowati	PROPN
gp-84	226	12	17	17	NUM
gp-84	226	13	anovaa	anovaa	PROPN
gp-84	226	14	model	model	NOUN
gp-84	226	15	sum	sum	NOUN
gp-84	226	16	of	of	ADP
gp-84	226	17	squares	square	NOUN
gp-84	226	18	df	df	PROPN
gp-84	226	19	mean	mean	PROPN
gp-84	226	20	square	square	PROPN
gp-84	226	21	f	f	PROPN
gp-84	226	22	sig	sig	PROPN
gp-84	226	23	.	.	PROPN
gp-84	226	24	1	1	NUM
gp-84	226	25	regression	regression	NOUN
gp-84	226	26	,	,	PUNCT
gp-84	226	27	027	027	NUM
gp-84	226	28	3	3	NUM
gp-84	226	29	,	,	PUNCT
gp-84	226	30	009	009	NUM
gp-84	226	31	3,147	3,147	NUM
gp-84	226	32	,	,	PUNCT
gp-84	226	33	035b	035b	PROPN
gp-84	226	34	residual	residual	ADJ
gp-84	226	35	,	,	PUNCT
gp-84	226	36	117	117	NUM
gp-84	226	37	41	41	NUM
gp-84	226	38	,	,	PUNCT
gp-84	226	39	003	003	NUM
gp-84	226	40	total	total	NOUN
gp-84	226	41	,	,	PUNCT
gp-84	226	42	144	144	NUM
gp-84	226	43	44	44	NUM
gp-84	226	44	a.	a.	NOUN
gp-84	226	45	dependent	dependent	ADJ
gp-84	226	46	variable	variable	NOUN
gp-84	226	47	:	:	PUNCT
gp-84	226	48	erm	erm	PROPN
gp-84	226	49	b.	b.	PROPN
gp-84	226	50	predictors	predictor	NOUN
gp-84	226	51	:	:	PUNCT
gp-84	226	52	(	(	PUNCT
gp-84	226	53	constant	constant	ADJ
gp-84	226	54	)	)	PUNCT
gp-84	226	55	,	,	PUNCT
gp-84	226	56	com_size	com_size	NOUN
gp-84	226	57	,	,	PUNCT
gp-84	226	58	aud_rep	aud_rep	NOUN
gp-84	226	59	,	,	PUNCT
gp-84	226	60	firm_rmc	firm_rmc	PRON
gp-84	226	61	source	source	NOUN
gp-84	226	62	:	:	PUNCT
gp-84	226	63	processed	process	VERB
gp-84	226	64	data	datum	NOUN
gp-84	226	65	from	from	ADP
gp-84	226	66	table	table	NOUN
gp-84	226	67	20	20	NUM
gp-84	226	68	above	above	ADV
gp-84	226	69	,	,	PUNCT
gp-84	226	70	the	the	DET
gp-84	226	71	calculated	calculate	VERB
gp-84	226	72	f	f	PROPN
gp-84	226	73	value	value	NOUN
gp-84	226	74	is	be	AUX
gp-84	226	75	3.147	3.147	NUM
gp-84	226	76	while	while	SCONJ
gp-84	226	77	the	the	DET
gp-84	226	78	table	table	NOUN
gp-84	226	79	t	t	NOUN
gp-84	226	80	is	be	AUX
gp-84	226	81	2.83	2.83	NUM
gp-84	226	82	(	(	PUNCT
gp-84	226	83	the	the	DET
gp-84	226	84	calculated	calculated	ADJ
gp-84	226	85	f	f	PROPN
gp-84	226	86	value	value	NOUN
gp-84	226	87	>	>	X
gp-84	226	88	t	t	PROPN
gp-84	226	89	table	table	NOUN
gp-84	226	90	)	)	PUNCT
gp-84	226	91	and	and	CCONJ
gp-84	226	92	the	the	DET
gp-84	226	93	significance	significance	NOUN
gp-84	226	94	value	value	NOUN
gp-84	226	95	is	be	AUX
gp-84	226	96	0.035	0.035	NUM
gp-84	226	97	(	(	PUNCT
gp-84	226	98	p	p	NOUN
gp-84	226	99	-	-	PUNCT
gp-84	226	100	value	value	NOUN
gp-84	226	101	<	<	NOUN
gp-84	226	102	0.05	0.05	NUM
gp-84	226	103	)	)	PUNCT
gp-84	226	104	.	.	PUNCT
gp-84	227	1	so	so	ADV
gp-84	227	2	it	it	PRON
gp-84	227	3	can	can	AUX
gp-84	227	4	be	be	AUX
gp-84	227	5	concluded	conclude	VERB
gp-84	227	6	that	that	SCONJ
gp-84	227	7	the	the	DET
gp-84	227	8	independent	independent	ADJ
gp-84	227	9	variables	variable	NOUN
gp-84	227	10	consisting	consist	VERB
gp-84	227	11	of	of	ADP
gp-84	227	12	firm_rmc	firm_rmc	NUM
gp-84	227	13	,	,	PUNCT
gp-84	227	14	aud_rep	aud_rep	NOUN
gp-84	227	15	,	,	PUNCT
gp-84	227	16	and	and	CCONJ
gp-84	227	17	com_size	com_size	VERB
gp-84	227	18	together	together	ADV
gp-84	227	19	significantly	significantly	ADV
gp-84	227	20	affect	affect	VERB
gp-84	227	21	the	the	DET
gp-84	227	22	dependent	dependent	ADJ
gp-84	227	23	variable	variable	NOUN
gp-84	227	24	,	,	PUNCT
gp-84	227	25	namely	namely	ADV
gp-84	227	26	the	the	DET
gp-84	227	27	disclosure	disclosure	NOUN
gp-84	227	28	of	of	ADP
gp-84	227	29	erm	erm	PROPN
gp-84	227	30	.	.	PUNCT
gp-84	228	1	this	this	PRON
gp-84	228	2	means	mean	VERB
gp-84	228	3	that	that	SCONJ
gp-84	228	4	h4	h4	PROPN
gp-84	228	5	is	be	AUX
gp-84	228	6	proven	prove	VERB
gp-84	228	7	,	,	PUNCT
gp-84	228	8	or	or	CCONJ
gp-84	228	9	in	in	ADP
gp-84	228	10	other	other	ADJ
gp-84	228	11	words	word	NOUN
gp-84	228	12	,	,	PUNCT
gp-84	228	13	the	the	DET
gp-84	228	14	variables	variable	NOUN
gp-84	228	15	of	of	ADP
gp-84	228	16	the	the	DET
gp-84	228	17	existence	existence	NOUN
gp-84	228	18	of	of	ADP
gp-84	228	19	the	the	DET
gp-84	228	20	risk	risk	NOUN
gp-84	228	21	management	management	NOUN
gp-84	228	22	committee	committee	NOUN
gp-84	228	23	,	,	PUNCT
gp-84	228	24	the	the	DET
gp-84	228	25	reputation	reputation	NOUN
gp-84	228	26	of	of	ADP
gp-84	228	27	the	the	DET
gp-84	228	28	auditor	auditor	NOUN
gp-84	228	29	,	,	PUNCT
gp-84	228	30	and	and	CCONJ
gp-84	228	31	the	the	DET
gp-84	228	32	size	size	NOUN
gp-84	228	33	of	of	ADP
gp-84	228	34	the	the	DET
gp-84	228	35	board	board	NOUN
gp-84	228	36	of	of	ADP
gp-84	228	37	commissioners	commissioner	NOUN
gp-84	228	38	together	together	ADV
gp-84	228	39	affect	affect	VERB
gp-84	228	40	the	the	DET
gp-84	228	41	disclosure	disclosure	NOUN
gp-84	228	42	of	of	ADP
gp-84	228	43	enterprise	enterprise	NOUN
gp-84	228	44	risk	risk	NOUN
gp-84	228	45	management	management	NOUN
gp-84	228	46	.	.	PUNCT
gp-84	229	1	interpretation	interpretation	NOUN
gp-84	229	2	of	of	ADP
gp-84	229	3	results	result	NOUN
gp-84	229	4	the	the	DET
gp-84	229	5	effect	effect	NOUN
gp-84	229	6	of	of	ADP
gp-84	229	7	the	the	DET
gp-84	229	8	existence	existence	NOUN
gp-84	229	9	of	of	ADP
gp-84	229	10	the	the	DET
gp-84	229	11	risk	risk	NOUN
gp-84	229	12	management	management	NOUN
gp-84	229	13	committee	committee	NOUN
gp-84	229	14	on	on	ADP
gp-84	229	15	enterprise	enterprise	NOUN
gp-84	229	16	risk	risk	NOUN
gp-84	229	17	management	management	NOUN
gp-84	229	18	(	(	PUNCT
gp-84	229	19	erm	erm	PROPN
gp-84	229	20	)	)	PUNCT
gp-84	229	21	disclosure	disclosure	NOUN
gp-84	229	22	based	base	VERB
gp-84	229	23	on	on	ADP
gp-84	229	24	the	the	DET
gp-84	229	25	results	result	NOUN
gp-84	229	26	of	of	ADP
gp-84	229	27	hypothesis	hypothesis	NOUN
gp-84	229	28	testing	testing	NOUN
gp-84	229	29	,	,	PUNCT
gp-84	229	30	it	it	PRON
gp-84	229	31	can	can	AUX
gp-84	229	32	be	be	AUX
gp-84	229	33	seen	see	VERB
gp-84	229	34	that	that	SCONJ
gp-84	229	35	the	the	DET
gp-84	229	36	variable	variable	NOUN
gp-84	229	37	of	of	ADP
gp-84	229	38	the	the	DET
gp-84	229	39	existence	existence	NOUN
gp-84	229	40	of	of	ADP
gp-84	229	41	the	the	DET
gp-84	229	42	risk	risk	NOUN
gp-84	229	43	management	management	NOUN
gp-84	229	44	committee	committee	NOUN
gp-84	229	45	does	do	AUX
gp-84	229	46	not	not	PART
gp-84	229	47	have	have	VERB
gp-84	229	48	a	a	DET
gp-84	229	49	significant	significant	ADJ
gp-84	229	50	effect	effect	NOUN
gp-84	229	51	on	on	ADP
gp-84	229	52	the	the	DET
gp-84	229	53	disclosure	disclosure	NOUN
gp-84	229	54	of	of	ADP
gp-84	229	55	erm	erm	PROPN
gp-84	229	56	.	.	PUNCT
gp-84	230	1	this	this	PRON
gp-84	230	2	can	can	AUX
gp-84	230	3	happen	happen	VERB
gp-84	230	4	because	because	SCONJ
gp-84	230	5	it	it	PRON
gp-84	230	6	is	be	AUX
gp-84	230	7	associated	associate	VERB
gp-84	230	8	with	with	ADP
gp-84	230	9	a	a	DET
gp-84	230	10	policy	policy	NOUN
gp-84	230	11	or	or	CCONJ
gp-84	230	12	regulation	regulation	NOUN
gp-84	230	13	from	from	ADP
gp-84	230	14	the	the	DET
gp-84	230	15	government	government	NOUN
gp-84	230	16	of	of	ADP
gp-84	230	17	indonesia	indonesia	PROPN
gp-84	230	18	that	that	PRON
gp-84	230	19	requires	require	VERB
gp-84	230	20	new	new	ADJ
gp-84	230	21	firm_rmc	firm_rmc	PROPN
gp-84	230	22	by	by	ADP
gp-84	230	23	banking	banking	NOUN
gp-84	230	24	companies	company	NOUN
gp-84	230	25	only	only	ADV
gp-84	230	26	.	.	PUNCT
gp-84	231	1	and	and	CCONJ
gp-84	231	2	companies	company	NOUN
gp-84	231	3	that	that	PRON
gp-84	231	4	do	do	AUX
gp-84	231	5	not	not	PART
gp-84	231	6	have	have	VERB
gp-84	231	7	firm_rmc	firm_rmc	NUM
gp-84	231	8	,	,	PUNCT
gp-84	231	9	the	the	DET
gp-84	231	10	results	result	NOUN
gp-84	231	11	of	of	ADP
gp-84	231	12	their	their	PRON
gp-84	231	13	erm	erm	PROPN
gp-84	231	14	disclosure	disclosure	NOUN
gp-84	231	15	have	have	AUX
gp-84	231	16	not	not	PART
gp-84	231	17	been	be	AUX
gp-84	231	18	carried	carry	VERB
gp-84	231	19	out	out	ADP
gp-84	231	20	optimally	optimally	ADV
gp-84	231	21	,	,	PUNCT
gp-84	231	22	most	most	ADJ
gp-84	231	23	of	of	ADP
gp-84	231	24	the	the	DET
gp-84	231	25	companies	company	NOUN
gp-84	231	26	just	just	ADV
gp-84	231	27	disclose	disclose	VERB
gp-84	231	28	the	the	DET
gp-84	231	29	risks	risk	NOUN
gp-84	231	30	set	set	VERB
gp-84	231	31	by	by	ADP
gp-84	231	32	the	the	DET
gp-84	231	33	government	government	NOUN
gp-84	231	34	.	.	PUNCT
gp-84	232	1	this	this	PRON
gp-84	232	2	means	mean	VERB
gp-84	232	3	that	that	SCONJ
gp-84	232	4	the	the	DET
gp-84	232	5	company	company	NOUN
gp-84	232	6	's	's	PART
gp-84	232	7	awareness	awareness	NOUN
gp-84	232	8	of	of	ADP
gp-84	232	9	the	the	DET
gp-84	232	10	importance	importance	NOUN
gp-84	232	11	of	of	ADP
gp-84	232	12	risk	risk	NOUN
gp-84	232	13	management	management	NOUN
gp-84	232	14	is	be	AUX
gp-84	232	15	still	still	ADV
gp-84	232	16	low	low	ADJ
gp-84	232	17	;	;	PUNCT
gp-84	232	18	they	they	PRON
gp-84	232	19	just	just	ADV
gp-84	232	20	follow	follow	VERB
gp-84	232	21	the	the	DET
gp-84	232	22	regulations	regulation	NOUN
gp-84	232	23	.	.	PUNCT
gp-84	233	1	naturally	naturally	ADV
gp-84	233	2	,	,	PUNCT
gp-84	233	3	until	until	ADP
gp-84	233	4	now	now	ADV
gp-84	233	5	the	the	DET
gp-84	233	6	internal	internal	ADJ
gp-84	233	7	control	control	NOUN
gp-84	233	8	function	function	NOUN
gp-84	233	9	,	,	PUNCT
gp-84	233	10	especially	especially	ADV
gp-84	233	11	for	for	ADP
gp-84	233	12	the	the	DET
gp-84	233	13	banking	banking	NOUN
gp-84	233	14	sector	sector	NOUN
gp-84	233	15	,	,	PUNCT
gp-84	233	16	is	be	AUX
gp-84	233	17	still	still	ADV
gp-84	233	18	considered	consider	VERB
gp-84	233	19	low	low	ADJ
gp-84	233	20	.	.	PUNCT
gp-84	234	1	thus	thus	ADV
gp-84	234	2	it	it	PRON
gp-84	234	3	can	can	AUX
gp-84	234	4	be	be	AUX
gp-84	234	5	concluded	conclude	VERB
gp-84	234	6	that	that	SCONJ
gp-84	234	7	this	this	DET
gp-84	234	8	study	study	NOUN
gp-84	234	9	rejects	reject	VERB
gp-84	234	10	the	the	DET
gp-84	234	11	first	first	ADJ
gp-84	234	12	hypothesis	hypothesis	NOUN
gp-84	234	13	.	.	PUNCT
gp-84	235	1	the	the	DET
gp-84	235	2	effect	effect	NOUN
gp-84	235	3	of	of	ADP
gp-84	235	4	auditor	auditor	NOUN
gp-84	235	5	reputation	reputation	NOUN
gp-84	235	6	on	on	ADP
gp-84	235	7	enterprise	enterprise	NOUN
gp-84	235	8	risk	risk	NOUN
gp-84	235	9	management	management	NOUN
gp-84	235	10	(	(	PUNCT
gp-84	235	11	erm	erm	PROPN
gp-84	235	12	)	)	PUNCT
gp-84	235	13	disclosures	disclosure	NOUN
gp-84	235	14	according	accord	VERB
gp-84	235	15	to	to	ADP
gp-84	235	16	the	the	DET
gp-84	235	17	findings	finding	NOUN
gp-84	235	18	from	from	ADP
gp-84	235	19	hypothesis	hypothesis	NOUN
gp-84	235	20	testing	testing	NOUN
gp-84	235	21	,	,	PUNCT
gp-84	235	22	it	it	PRON
gp-84	235	23	can	can	AUX
gp-84	235	24	be	be	AUX
gp-84	235	25	inferred	infer	VERB
gp-84	235	26	that	that	SCONJ
gp-84	235	27	the	the	DET
gp-84	235	28	auditor	auditor	NOUN
gp-84	235	29	's	's	PART
gp-84	235	30	reputation	reputation	NOUN
gp-84	235	31	variable	variable	NOUN
gp-84	235	32	significantly	significantly	ADV
gp-84	235	33	impacts	impact	VERB
gp-84	235	34	erm	erm	PROPN
gp-84	235	35	disclosure	disclosure	NOUN
gp-84	235	36	.	.	PUNCT
gp-84	236	1	this	this	PRON
gp-84	236	2	indicates	indicate	VERB
gp-84	236	3	that	that	SCONJ
gp-84	236	4	the	the	DET
gp-84	236	5	big	big	ADJ
gp-84	236	6	four	four	NUM
gp-84	236	7	are	be	AUX
gp-84	236	8	considered	consider	VERB
gp-84	236	9	to	to	PART
gp-84	236	10	have	have	VERB
gp-84	236	11	the	the	DET
gp-84	236	12	expertise	expertise	NOUN
gp-84	236	13	to	to	PART
gp-84	236	14	identify	identify	VERB
gp-84	236	15	risks	risk	NOUN
gp-84	236	16	so	so	SCONJ
gp-84	236	17	as	as	SCONJ
gp-84	236	18	to	to	PART
gp-84	236	19	improve	improve	VERB
gp-84	236	20	the	the	DET
gp-84	236	21	quality	quality	NOUN
gp-84	236	22	of	of	ADP
gp-84	236	23	the	the	DET
gp-84	236	24	company	company	NOUN
gp-84	236	25	's	's	PART
gp-84	236	26	risk	risk	NOUN
gp-84	236	27	assessment	assessment	NOUN
gp-84	236	28	and	and	CCONJ
gp-84	236	29	supervision	supervision	NOUN
gp-84	236	30	.	.	PUNCT
gp-84	237	1	in	in	ADP
gp-84	237	2	addition	addition	NOUN
gp-84	237	3	,	,	PUNCT
gp-84	237	4	there	there	PRON
gp-84	237	5	is	be	VERB
gp-84	237	6	greater	great	ADJ
gp-84	237	7	pressure	pressure	NOUN
gp-84	237	8	on	on	ADP
gp-84	237	9	big	big	ADJ
gp-84	237	10	four	four	NUM
gp-84	237	11	audited	audit	VERB
gp-84	237	12	companies	company	NOUN
gp-84	237	13	to	to	PART
gp-84	237	14	implement	implement	VERB
gp-84	237	15	and	and	CCONJ
gp-84	237	16	disclose	disclose	VERB
gp-84	237	17	erm	erm	PROPN
gp-84	237	18	(	(	PUNCT
gp-84	237	19	agista	agista	PROPN
gp-84	237	20	&	&	CCONJ
gp-84	237	21	mimba	mimba	PROPN
gp-84	237	22	,	,	PUNCT
gp-84	237	23	2017	2017	NUM
gp-84	237	24	)	)	PUNCT
gp-84	237	25	.	.	PUNCT
gp-84	238	1	thus	thus	ADV
gp-84	238	2	the	the	DET
gp-84	238	3	study	study	NOUN
gp-84	238	4	accepts	accept	VERB
gp-84	238	5	the	the	DET
gp-84	238	6	second	second	ADJ
gp-84	238	7	hypothesis	hypothesis	NOUN
gp-84	238	8	.	.	PUNCT
gp-84	239	1	the	the	DET
gp-84	239	2	effect	effect	NOUN
gp-84	239	3	of	of	ADP
gp-84	239	4	the	the	DET
gp-84	239	5	size	size	NOUN
gp-84	239	6	of	of	ADP
gp-84	239	7	the	the	DET
gp-84	239	8	board	board	NOUN
gp-84	239	9	of	of	ADP
gp-84	239	10	commissioners	commissioner	NOUN
gp-84	239	11	on	on	ADP
gp-84	239	12	enterprise	enterprise	NOUN
gp-84	239	13	risk	risk	NOUN
gp-84	239	14	management	management	NOUN
gp-84	239	15	(	(	PUNCT
gp-84	239	16	erm	erm	PROPN
gp-84	239	17	)	)	PUNCT
gp-84	239	18	disclosure	disclosure	NOUN
gp-84	239	19	american	american	PROPN
gp-84	239	20	journal	journal	PROPN
gp-84	239	21	of	of	ADP
gp-84	239	22	economic	economic	ADJ
gp-84	239	23	and	and	CCONJ
gp-84	239	24	management	management	NOUN
gp-84	239	25	business	business	NOUN
gp-84	239	26	vol	vol	NOUN
gp-84	239	27	.	.	PROPN
gp-84	239	28	3	3	NUM
gp-84	239	29	no	no	NOUN
gp-84	239	30	.	.	NOUN
gp-84	239	31	5	5	NUM
gp-84	239	32	may	may	PROPN
gp-84	239	33	2024	2024	NUM
gp-84	239	34	18	18	NUM
gp-84	239	35	based	base	VERB
gp-84	239	36	on	on	ADP
gp-84	239	37	the	the	DET
gp-84	239	38	results	result	NOUN
gp-84	239	39	of	of	ADP
gp-84	239	40	testing	test	VERB
gp-84	239	41	the	the	DET
gp-84	239	42	hypothesis	hypothesis	NOUN
gp-84	239	43	above	above	ADV
gp-84	239	44	,	,	PUNCT
gp-84	239	45	it	it	PRON
gp-84	239	46	can	can	AUX
gp-84	239	47	be	be	AUX
gp-84	239	48	concluded	conclude	VERB
gp-84	239	49	that	that	SCONJ
gp-84	239	50	the	the	DET
gp-84	239	51	variable	variable	ADJ
gp-84	239	52	size	size	NOUN
gp-84	239	53	of	of	ADP
gp-84	239	54	the	the	DET
gp-84	239	55	board	board	NOUN
gp-84	239	56	of	of	ADP
gp-84	239	57	commissioners	commissioner	NOUN
gp-84	239	58	has	have	VERB
gp-84	239	59	no	no	DET
gp-84	239	60	effect	effect	NOUN
gp-84	239	61	on	on	ADP
gp-84	239	62	the	the	DET
gp-84	239	63	disclosure	disclosure	NOUN
gp-84	239	64	of	of	ADP
gp-84	239	65	erm	erm	PROPN
gp-84	239	66	.	.	PUNCT
gp-84	240	1	this	this	PRON
gp-84	240	2	indicates	indicate	VERB
gp-84	240	3	that	that	SCONJ
gp-84	240	4	the	the	PRON
gp-84	240	5	larger	large	ADJ
gp-84	240	6	the	the	DET
gp-84	240	7	size	size	NOUN
gp-84	240	8	of	of	ADP
gp-84	240	9	the	the	DET
gp-84	240	10	board	board	NOUN
gp-84	240	11	,	,	PUNCT
gp-84	240	12	the	the	PRON
gp-84	240	13	greater	great	ADJ
gp-84	240	14	the	the	DET
gp-84	240	15	chance	chance	NOUN
gp-84	240	16	of	of	ADP
gp-84	240	17	internal	internal	ADJ
gp-84	240	18	conflict	conflict	NOUN
gp-84	240	19	.	.	PUNCT
gp-84	241	1	the	the	DET
gp-84	241	2	large	large	ADJ
gp-84	241	3	size	size	NOUN
gp-84	241	4	of	of	ADP
gp-84	241	5	the	the	DET
gp-84	241	6	board	board	NOUN
gp-84	241	7	can	can	AUX
gp-84	241	8	also	also	ADV
gp-84	241	9	slow	slow	VERB
gp-84	241	10	down	down	ADP
gp-84	241	11	the	the	DET
gp-84	241	12	decision	decision	NOUN
gp-84	241	13	-	-	PUNCT
gp-84	241	14	making	make	VERB
gp-84	241	15	process	process	NOUN
gp-84	241	16	because	because	SCONJ
gp-84	241	17	it	it	PRON
gp-84	241	18	has	have	VERB
gp-84	241	19	to	to	PART
gp-84	241	20	unite	unite	VERB
gp-84	241	21	various	various	ADJ
gp-84	241	22	views	view	NOUN
gp-84	241	23	and	and	CCONJ
gp-84	241	24	opinions	opinion	NOUN
gp-84	241	25	of	of	ADP
gp-84	241	26	members	member	NOUN
gp-84	241	27	(	(	PUNCT
gp-84	241	28	(	(	PUNCT
gp-84	241	29	namoga	namoga	NOUN
gp-84	241	30	,	,	PUNCT
gp-84	241	31	2017	2017	NUM
gp-84	241	32	)	)	PUNCT
gp-84	241	33	in	in	ADP
gp-84	241	34	(	(	PUNCT
gp-84	241	35	agista	agista	PROPN
gp-84	241	36	&	&	CCONJ
gp-84	241	37	mimba	mimba	PROPN
gp-84	241	38	,	,	PUNCT
gp-84	241	39	2017	2017	NUM
gp-84	241	40	)	)	PUNCT
gp-84	241	41	)	)	PUNCT
gp-84	241	42	.	.	PUNCT
gp-84	242	1	this	this	DET
gp-84	242	2	results	result	NOUN
gp-84	242	3	in	in	ADP
gp-84	242	4	ineffective	ineffective	ADJ
gp-84	242	5	board	board	NOUN
gp-84	242	6	members	member	NOUN
gp-84	242	7	in	in	ADP
gp-84	242	8	overseeing	oversee	VERB
gp-84	242	9	the	the	DET
gp-84	242	10	implementation	implementation	NOUN
gp-84	242	11	of	of	ADP
gp-84	242	12	erm	erm	PROPN
gp-84	242	13	.	.	PUNCT
gp-84	243	1	it	it	PRON
gp-84	243	2	can	can	AUX
gp-84	243	3	be	be	AUX
gp-84	243	4	concluded	conclude	VERB
gp-84	243	5	that	that	SCONJ
gp-84	243	6	the	the	DET
gp-84	243	7	results	result	NOUN
gp-84	243	8	of	of	ADP
gp-84	243	9	this	this	DET
gp-84	243	10	study	study	NOUN
gp-84	243	11	reject	reject	VERB
gp-84	243	12	the	the	DET
gp-84	243	13	third	third	ADJ
gp-84	243	14	hypothesis	hypothesis	NOUN
gp-84	243	15	the	the	DET
gp-84	243	16	effect	effect	NOUN
gp-84	243	17	of	of	ADP
gp-84	243	18	the	the	DET
gp-84	243	19	existence	existence	NOUN
gp-84	243	20	of	of	ADP
gp-84	243	21	the	the	DET
gp-84	243	22	risk	risk	NOUN
gp-84	243	23	management	management	NOUN
gp-84	243	24	committee	committee	NOUN
gp-84	243	25	,	,	PUNCT
gp-84	243	26	the	the	DET
gp-84	243	27	reputation	reputation	NOUN
gp-84	243	28	of	of	ADP
gp-84	243	29	the	the	DET
gp-84	243	30	auditor	auditor	NOUN
gp-84	243	31	and	and	CCONJ
gp-84	243	32	the	the	DET
gp-84	243	33	size	size	NOUN
gp-84	243	34	of	of	ADP
gp-84	243	35	the	the	DET
gp-84	243	36	board	board	NOUN
gp-84	243	37	of	of	ADP
gp-84	243	38	commissioners	commissioner	NOUN
gp-84	243	39	on	on	ADP
gp-84	243	40	the	the	DET
gp-84	243	41	disclosure	disclosure	NOUN
gp-84	243	42	of	of	ADP
gp-84	243	43	enterprise	enterprise	NOUN
gp-84	243	44	risk	risk	NOUN
gp-84	243	45	management	management	NOUN
gp-84	243	46	(	(	PUNCT
gp-84	243	47	erm	erm	PROPN
gp-84	243	48	)	)	PUNCT
gp-84	243	49	based	base	VERB
gp-84	243	50	on	on	ADP
gp-84	243	51	the	the	DET
gp-84	243	52	results	result	NOUN
gp-84	243	53	of	of	ADP
gp-84	243	54	the	the	DET
gp-84	243	55	above	above	ADJ
gp-84	243	56	hypothesis	hypothesis	NOUN
gp-84	243	57	testing	testing	NOUN
gp-84	243	58	,	,	PUNCT
gp-84	243	59	it	it	PRON
gp-84	243	60	can	can	AUX
gp-84	243	61	be	be	AUX
gp-84	243	62	concluded	conclude	VERB
gp-84	243	63	that	that	SCONJ
gp-84	243	64	the	the	DET
gp-84	243	65	independent	independent	ADJ
gp-84	243	66	variables	variable	NOUN
gp-84	243	67	,	,	PUNCT
gp-84	243	68	namely	namely	ADV
gp-84	243	69	the	the	DET
gp-84	243	70	existence	existence	NOUN
gp-84	243	71	of	of	ADP
gp-84	243	72	a	a	DET
gp-84	243	73	risk	risk	NOUN
gp-84	243	74	management	management	NOUN
gp-84	243	75	committee	committee	NOUN
gp-84	243	76	,	,	PUNCT
gp-84	243	77	the	the	DET
gp-84	243	78	reputation	reputation	NOUN
gp-84	243	79	of	of	ADP
gp-84	243	80	the	the	DET
gp-84	243	81	auditor	auditor	NOUN
gp-84	243	82	,	,	PUNCT
gp-84	243	83	and	and	CCONJ
gp-84	243	84	the	the	DET
gp-84	243	85	size	size	NOUN
gp-84	243	86	of	of	ADP
gp-84	243	87	the	the	DET
gp-84	243	88	board	board	NOUN
gp-84	243	89	of	of	ADP
gp-84	243	90	commissioners	commissioner	NOUN
gp-84	243	91	,	,	PUNCT
gp-84	243	92	together	together	ADV
gp-84	243	93	significantly	significantly	ADV
gp-84	243	94	affect	affect	VERB
gp-84	243	95	the	the	DET
gp-84	243	96	disclosure	disclosure	NOUN
gp-84	243	97	of	of	ADP
gp-84	243	98	erm	erm	PROPN
gp-84	243	99	.	.	PUNCT
gp-84	244	1	we	we	PRON
gp-84	244	2	can	can	AUX
gp-84	244	3	conclude	conclude	VERB
gp-84	244	4	that	that	SCONJ
gp-84	244	5	the	the	DET
gp-84	244	6	fourth	fourth	ADJ
gp-84	244	7	hypothesis	hypothesis	NOUN
gp-84	244	8	is	be	AUX
gp-84	244	9	supported	support	VERB
gp-84	244	10	by	by	ADP
gp-84	244	11	the	the	DET
gp-84	244	12	study	study	NOUN
gp-84	244	13	's	's	PART
gp-84	244	14	findings	finding	NOUN
gp-84	244	15	.	.	PUNCT
gp-84	245	1	conclusion	conclusion	NOUN
gp-84	245	2	based	base	VERB
gp-84	245	3	on	on	ADP
gp-84	245	4	the	the	DET
gp-84	245	5	results	result	NOUN
gp-84	245	6	of	of	ADP
gp-84	245	7	the	the	DET
gp-84	245	8	analysis	analysis	NOUN
gp-84	245	9	and	and	CCONJ
gp-84	245	10	discussion	discussion	NOUN
gp-84	245	11	that	that	PRON
gp-84	245	12	have	have	AUX
gp-84	245	13	been	be	AUX
gp-84	245	14	described	describe	VERB
gp-84	245	15	,	,	PUNCT
gp-84	245	16	the	the	DET
gp-84	245	17	conclusions	conclusion	NOUN
gp-84	245	18	of	of	ADP
gp-84	245	19	this	this	DET
gp-84	245	20	study	study	NOUN
gp-84	245	21	are	be	AUX
gp-84	245	22	as	as	SCONJ
gp-84	245	23	follows	follow	VERB
gp-84	245	24	:	:	PUNCT
gp-84	245	25	the	the	DET
gp-84	245	26	results	result	NOUN
gp-84	245	27	of	of	ADP
gp-84	245	28	the	the	DET
gp-84	245	29	t	t	NOUN
gp-84	245	30	-	-	PUNCT
gp-84	245	31	test	test	NOUN
gp-84	245	32	analysis	analysis	NOUN
gp-84	245	33	showed	show	VERB
gp-84	245	34	that	that	SCONJ
gp-84	245	35	the	the	DET
gp-84	245	36	variable	variable	NOUN
gp-84	245	37	of	of	ADP
gp-84	245	38	the	the	DET
gp-84	245	39	existence	existence	NOUN
gp-84	245	40	of	of	ADP
gp-84	245	41	the	the	DET
gp-84	245	42	risk	risk	NOUN
gp-84	245	43	management	management	NOUN
gp-84	245	44	committee	committee	NOUN
gp-84	245	45	(	(	PUNCT
gp-84	245	46	x1	x1	PROPN
gp-84	245	47	)	)	PUNCT
gp-84	245	48	did	do	AUX
gp-84	245	49	not	not	PART
gp-84	245	50	have	have	VERB
gp-84	245	51	a	a	DET
gp-84	245	52	significant	significant	ADJ
gp-84	245	53	effect	effect	NOUN
gp-84	245	54	on	on	ADP
gp-84	245	55	the	the	DET
gp-84	245	56	disclosure	disclosure	NOUN
gp-84	245	57	of	of	ADP
gp-84	245	58	enterprise	enterprise	NOUN
gp-84	245	59	risk	risk	NOUN
gp-84	245	60	management	management	NOUN
gp-84	245	61	(	(	PUNCT
gp-84	245	62	y	y	NOUN
gp-84	245	63	)	)	PUNCT
gp-84	245	64	.	.	PUNCT
gp-84	246	1	this	this	PRON
gp-84	246	2	is	be	AUX
gp-84	246	3	indicated	indicate	VERB
gp-84	246	4	by	by	ADP
gp-84	246	5	the	the	DET
gp-84	246	6	calculated	calculate	VERB
gp-84	246	7	t	t	NOUN
gp-84	246	8	value	value	NOUN
gp-84	246	9	of	of	ADP
gp-84	246	10	-2.654	-2.654	NOUN
gp-84	246	11	while	while	SCONJ
gp-84	246	12	the	the	DET
gp-84	246	13	table	table	NOUN
gp-84	246	14	t	t	PROPN
gp-84	246	15	is	be	AUX
gp-84	246	16	2.01954	2.01954	NUM
gp-84	246	17	(	(	PUNCT
gp-84	246	18	t	t	NOUN
gp-84	246	19	count	count	VERB
gp-84	246	20	<	<	X
gp-84	246	21	t	t	NOUN
gp-84	246	22	table	table	NOUN
gp-84	246	23	)	)	PUNCT
gp-84	246	24	and	and	CCONJ
gp-84	246	25	the	the	DET
gp-84	246	26	significance	significance	NOUN
gp-84	246	27	value	value	NOUN
gp-84	246	28	is	be	AUX
gp-84	246	29	0.011	0.011	NUM
gp-84	246	30	(	(	PUNCT
gp-84	246	31	p	p	NOUN
gp-84	246	32	-	-	PUNCT
gp-84	246	33	value	value	NOUN
gp-84	246	34	<	<	NOUN
gp-84	246	35	0.05	0.05	NUM
gp-84	246	36	)	)	PUNCT
gp-84	246	37	.	.	PUNCT
gp-84	247	1	the	the	DET
gp-84	247	2	results	result	NOUN
gp-84	247	3	of	of	ADP
gp-84	247	4	the	the	DET
gp-84	247	5	t	t	NOUN
gp-84	247	6	-	-	PUNCT
gp-84	247	7	test	test	NOUN
gp-84	247	8	analysis	analysis	NOUN
gp-84	247	9	show	show	VERB
gp-84	247	10	that	that	SCONJ
gp-84	247	11	the	the	DET
gp-84	247	12	auditor	auditor	NOUN
gp-84	247	13	's	's	PART
gp-84	247	14	reputation	reputation	NOUN
gp-84	247	15	variable	variable	NOUN
gp-84	247	16	(	(	PUNCT
gp-84	247	17	x2	x2	PROPN
gp-84	247	18	)	)	PUNCT
gp-84	247	19	significantly	significantly	ADV
gp-84	247	20	affects	affect	VERB
gp-84	247	21	enterprise	enterprise	NOUN
gp-84	247	22	risk	risk	NOUN
gp-84	247	23	management	management	NOUN
gp-84	247	24	(	(	PUNCT
gp-84	247	25	y	y	NOUN
gp-84	247	26	)	)	PUNCT
gp-84	247	27	disclosure	disclosure	NOUN
gp-84	247	28	.	.	PUNCT
gp-84	248	1	this	this	PRON
gp-84	248	2	is	be	AUX
gp-84	248	3	indicated	indicate	VERB
gp-84	248	4	by	by	ADP
gp-84	248	5	the	the	DET
gp-84	248	6	calculated	calculate	VERB
gp-84	248	7	t	t	NOUN
gp-84	248	8	value	value	NOUN
gp-84	248	9	of	of	ADP
gp-84	248	10	2.233	2.233	NUM
gp-84	248	11	while	while	SCONJ
gp-84	248	12	the	the	DET
gp-84	248	13	table	table	NOUN
gp-84	248	14	t	t	NOUN
gp-84	248	15	value	value	NOUN
gp-84	248	16	is	be	AUX
gp-84	248	17	2.01954	2.01954	NUM
gp-84	248	18	(	(	PUNCT
gp-84	248	19	t	t	NOUN
gp-84	248	20	count	count	VERB
gp-84	248	21	>	>	X
gp-84	248	22	t	t	NOUN
gp-84	248	23	table	table	NOUN
gp-84	248	24	)	)	PUNCT
gp-84	248	25	and	and	CCONJ
gp-84	248	26	the	the	DET
gp-84	248	27	significance	significance	NOUN
gp-84	248	28	value	value	NOUN
gp-84	248	29	is	be	AUX
gp-84	248	30	0.031	0.031	NUM
gp-84	248	31	(	(	PUNCT
gp-84	248	32	pvalue	pvalue	NOUN
gp-84	248	33	<	<	NOUN
gp-84	248	34	0.05	0.05	NUM
gp-84	248	35	)	)	PUNCT
gp-84	248	36	.	.	PUNCT
gp-84	249	1	the	the	DET
gp-84	249	2	results	result	NOUN
gp-84	249	3	of	of	ADP
gp-84	249	4	the	the	DET
gp-84	249	5	t	t	NOUN
gp-84	249	6	-	-	PUNCT
gp-84	249	7	test	test	NOUN
gp-84	249	8	analysis	analysis	NOUN
gp-84	249	9	show	show	VERB
gp-84	249	10	that	that	SCONJ
gp-84	249	11	the	the	DET
gp-84	249	12	variable	variable	ADJ
gp-84	249	13	size	size	NOUN
gp-84	249	14	of	of	ADP
gp-84	249	15	the	the	DET
gp-84	249	16	board	board	NOUN
gp-84	249	17	of	of	ADP
gp-84	249	18	commissioners	commissioner	NOUN
gp-84	249	19	(	(	PUNCT
gp-84	249	20	x3	x3	ADJ
gp-84	249	21	)	)	PUNCT
gp-84	249	22	has	have	VERB
gp-84	249	23	no	no	DET
gp-84	249	24	effect	effect	NOUN
gp-84	249	25	on	on	ADP
gp-84	249	26	the	the	DET
gp-84	249	27	disclosure	disclosure	NOUN
gp-84	249	28	of	of	ADP
gp-84	249	29	enterprise	enterprise	NOUN
gp-84	249	30	risk	risk	NOUN
gp-84	249	31	management	management	NOUN
gp-84	249	32	(	(	PUNCT
gp-84	249	33	y	y	NOUN
gp-84	249	34	)	)	PUNCT
gp-84	249	35	.	.	PUNCT
gp-84	250	1	this	this	PRON
gp-84	250	2	is	be	AUX
gp-84	250	3	indicated	indicate	VERB
gp-84	250	4	by	by	ADP
gp-84	250	5	the	the	DET
gp-84	250	6	calculated	calculate	VERB
gp-84	250	7	t	t	NOUN
gp-84	250	8	value	value	NOUN
gp-84	250	9	of	of	ADP
gp-84	250	10	0.880	0.880	NUM
gp-84	250	11	while	while	SCONJ
gp-84	250	12	the	the	DET
gp-84	250	13	table	table	NOUN
gp-84	250	14	t	t	NOUN
gp-84	250	15	value	value	NOUN
gp-84	250	16	is	be	AUX
gp-84	250	17	2.01954	2.01954	NUM
gp-84	250	18	(	(	PUNCT
gp-84	250	19	t	t	NOUN
gp-84	250	20	count	count	VERB
gp-84	250	21	<	<	X
gp-84	250	22	t	t	NOUN
gp-84	250	23	table	table	NOUN
gp-84	250	24	)	)	PUNCT
gp-84	250	25	and	and	CCONJ
gp-84	250	26	the	the	DET
gp-84	250	27	significance	significance	NOUN
gp-84	250	28	value	value	NOUN
gp-84	250	29	is	be	AUX
gp-84	250	30	0.384	0.384	NUM
gp-84	250	31	(	(	PUNCT
gp-84	250	32	p	p	NOUN
gp-84	250	33	-	-	PUNCT
gp-84	250	34	value	value	NOUN
gp-84	250	35	<	<	NOUN
gp-84	250	36	0.05	0.05	NUM
gp-84	250	37	)	)	PUNCT
gp-84	250	38	.	.	PUNCT
gp-84	251	1	together	together	ADV
gp-84	251	2	,	,	PUNCT
gp-84	251	3	the	the	DET
gp-84	251	4	existence	existence	NOUN
gp-84	251	5	of	of	ADP
gp-84	251	6	the	the	DET
gp-84	251	7	risk	risk	NOUN
gp-84	251	8	management	management	NOUN
gp-84	251	9	committee	committee	NOUN
gp-84	251	10	,	,	PUNCT
gp-84	251	11	the	the	DET
gp-84	251	12	reputation	reputation	NOUN
gp-84	251	13	of	of	ADP
gp-84	251	14	the	the	DET
gp-84	251	15	auditor	auditor	NOUN
gp-84	251	16	and	and	CCONJ
gp-84	251	17	the	the	DET
gp-84	251	18	size	size	NOUN
gp-84	251	19	of	of	ADP
gp-84	251	20	the	the	DET
gp-84	251	21	board	board	NOUN
gp-84	251	22	of	of	ADP
gp-84	251	23	commissioners	commissioner	NOUN
gp-84	251	24	have	have	VERB
gp-84	251	25	a	a	DET
gp-84	251	26	significant	significant	ADJ
gp-84	251	27	effect	effect	NOUN
gp-84	251	28	on	on	ADP
gp-84	251	29	the	the	DET
gp-84	251	30	disclosure	disclosure	NOUN
gp-84	251	31	of	of	ADP
gp-84	251	32	enterprise	enterprise	NOUN
gp-84	251	33	risk	risk	NOUN
gp-84	251	34	management	management	NOUN
gp-84	251	35	(	(	PUNCT
gp-84	251	36	erm	erm	PROPN
gp-84	251	37	)	)	PUNCT
gp-84	251	38	because	because	SCONJ
gp-84	251	39	it	it	PRON
gp-84	251	40	has	have	VERB
gp-84	251	41	a	a	DET
gp-84	251	42	calculated	calculated	ADJ
gp-84	251	43	f	f	NOUN
gp-84	251	44	value	value	NOUN
gp-84	251	45	of	of	ADP
gp-84	251	46	3.147	3.147	NUM
gp-84	251	47	while	while	SCONJ
gp-84	251	48	the	the	DET
gp-84	251	49	table	table	NOUN
gp-84	251	50	t	t	NOUN
gp-84	251	51	value	value	NOUN
gp-84	251	52	is	be	AUX
gp-84	251	53	2.83	2.83	NUM
gp-84	251	54	(	(	PUNCT
gp-84	251	55	the	the	DET
gp-84	251	56	value	value	NOUN
gp-84	251	57	of	of	ADP
gp-84	251	58	f	f	PROPN
gp-84	251	59	is	be	AUX
gp-84	251	60	calculated	calculate	VERB
gp-84	251	61	>	>	X
gp-84	251	62	t	t	NOUN
gp-84	251	63	table	table	NOUN
gp-84	251	64	)	)	PUNCT
gp-84	251	65	and	and	CCONJ
gp-84	251	66	the	the	DET
gp-84	251	67	significance	significance	NOUN
gp-84	251	68	value	value	NOUN
gp-84	251	69	is	be	AUX
gp-84	251	70	0.035	0.035	NUM
gp-84	251	71	(	(	PUNCT
gp-84	251	72	p	p	NOUN
gp-84	251	73	-	-	PUNCT
gp-84	251	74	value	value	NOUN
gp-84	251	75	<	<	NOUN
gp-84	251	76	0.05	0.05	NUM
gp-84	251	77	)	)	PUNCT
gp-84	251	78	.	.	PUNCT
gp-84	252	1	bibliography	bibliography	NOUN
gp-84	252	2	abbas	abbas	PROPN
gp-84	252	3	,	,	PUNCT
gp-84	252	4	d.	d.	PROPN
gp-84	252	5	,	,	PUNCT
gp-84	252	6	ismail	ismail	PROPN
gp-84	252	7	,	,	PUNCT
gp-84	252	8	t.	t.	PROPN
gp-84	252	9	,	,	PUNCT
gp-84	252	10	taqi	taqi	NOUN
gp-84	252	11	,	,	PUNCT
gp-84	252	12	m.	m.	NOUN
gp-84	252	13	,	,	PUNCT
gp-84	252	14	&	&	CCONJ
gp-84	252	15	yazid	yazid	PROPN
gp-84	252	16	,	,	PUNCT
gp-84	252	17	h.	h.	PROPN
gp-84	252	18	(	(	PUNCT
gp-84	252	19	2021	2021	NUM
gp-84	252	20	)	)	PUNCT
gp-84	252	21	.	.	PUNCT
gp-84	253	1	determinants	determinant	NOUN
gp-84	253	2	of	of	ADP
gp-84	253	3	enterprise	enterprise	NOUN
gp-84	253	4	risk	risk	NOUN
gp-84	253	5	management	management	NOUN
gp-84	253	6	disclosures	disclosure	NOUN
gp-84	253	7	:	:	PUNCT
gp-84	253	8	evidence	evidence	NOUN
gp-84	253	9	from	from	ADP
gp-84	253	10	insurance	insurance	NOUN
gp-84	253	11	industry	industry	NOUN
gp-84	253	12	.	.	PUNCT
gp-84	254	1	accounting	accounting	NOUN
gp-84	254	2	,	,	PUNCT
gp-84	254	3	7(6	7(6	NUM
gp-84	254	4	)	)	PUNCT
gp-84	254	5	,	,	PUNCT
gp-84	254	6	1331–1338	1331–1338	NUM
gp-84	254	7	.	.	PUNCT
gp-84	255	1	abid	abid	PROPN
gp-84	255	2	,	,	PUNCT
gp-84	255	3	g.	g.	PROPN
gp-84	255	4	,	,	PUNCT
gp-84	255	5	&	&	CCONJ
gp-84	255	6	ahmed	ahmed	PROPN
gp-84	255	7	,	,	PUNCT
gp-84	255	8	a.	a.	NOUN
gp-84	255	9	(	(	PUNCT
gp-84	255	10	2014	2014	NUM
gp-84	255	11	)	)	PUNCT
gp-84	255	12	.	.	PUNCT
gp-84	256	1	failing	fail	VERB
gp-84	256	2	in	in	ADP
gp-84	256	3	corporate	corporate	ADJ
gp-84	256	4	governance	governance	NOUN
gp-84	256	5	and	and	CCONJ
gp-84	256	6	warning	warning	NOUN
gp-84	256	7	signs	sign	NOUN
gp-84	256	8	of	of	ADP
gp-84	256	9	a	a	DET
gp-84	256	10	corporate	corporate	ADJ
gp-84	256	11	collapse	collapse	NOUN
gp-84	256	12	.	.	PUNCT
gp-84	257	1	pakistan	pakistan	PROPN
gp-84	257	2	journal	journal	PROPN
gp-84	257	3	of	of	ADP
gp-84	257	4	commerce	commerce	PROPN
gp-84	257	5	and	and	CCONJ
gp-84	257	6	social	social	ADJ
gp-84	257	7	sciences	science	NOUN
gp-84	257	8	,	,	PUNCT
gp-84	257	9	8(3	8(3	NUM
gp-84	257	10	)	)	PUNCT
gp-84	257	11	,	,	PUNCT
gp-84	257	12	846–866	846–866	NUM
gp-84	257	13	.	.	PUNCT
gp-84	258	1	agista	agista	PROPN
gp-84	258	2	,	,	PUNCT
gp-84	258	3	g.	g.	PROPN
gp-84	258	4	g.	g.	PROPN
gp-84	258	5	,	,	PUNCT
gp-84	258	6	&	&	CCONJ
gp-84	258	7	mimba	mimba	PROPN
gp-84	258	8	,	,	PUNCT
gp-84	258	9	n.	n.	NOUN
gp-84	258	10	(	(	PUNCT
gp-84	258	11	2017	2017	NUM
gp-84	258	12	)	)	PUNCT
gp-84	258	13	.	.	PUNCT
gp-84	259	1	pengaruh	pengaruh	VERB
gp-84	259	2	corporate	corporate	ADJ
gp-84	259	3	governance	governance	NOUN
gp-84	259	4	structure	structure	NOUN
gp-84	259	5	dan	dan	PROPN
gp-84	259	6	konsentrasi	konsentrasi	PROPN
gp-84	259	7	kepemilikan	kepemilikan	PROPN
gp-84	259	8	pada	pada	PROPN
gp-84	259	9	pengungkapan	pengungkapan	PROPN
gp-84	259	10	enterprise	enterprise	NOUN
gp-84	259	11	risk	risk	NOUN
gp-84	259	12	management	management	NOUN
gp-84	259	13	.	.	PUNCT
gp-84	260	1	e	e	X
gp-84	260	2	-	-	ADJ
gp-84	260	3	jurnal	jurnal	ADJ
gp-84	260	4	akuntansi	akuntansi	PROPN
gp-84	260	5	khoerunnisa	khoerunnisa	PROPN
gp-84	260	6	,	,	PUNCT
gp-84	260	7	imam	imam	PROPN
gp-84	260	8	abu	abu	PROPN
gp-84	260	9	hanifah	hanifah	PROPN
gp-84	260	10	,	,	PUNCT
gp-84	260	11	wulan	wulan	VERB
gp-84	260	12	retnowati	retnowati	PROPN
gp-84	260	13	19	19	NUM
gp-84	260	14	universitas	universita	NOUN
gp-84	260	15	udayana	udayana	ADJ
gp-84	260	16	,	,	PUNCT
gp-84	260	17	20(1	20(1	NUM
gp-84	260	18	)	)	PUNCT
gp-84	260	19	,	,	PUNCT
gp-84	260	20	438–466	438–466	NUM
gp-84	260	21	.	.	PUNCT
gp-84	261	1	aven	aven	NOUN
gp-84	261	2	,	,	PUNCT
gp-84	261	3	t.	t.	PROPN
gp-84	261	4	(	(	PUNCT
gp-84	261	5	2013	2013	NUM
gp-84	261	6	)	)	PUNCT
gp-84	261	7	.	.	PUNCT
gp-84	262	1	practical	practical	ADJ
gp-84	262	2	implications	implication	NOUN
gp-84	262	3	of	of	ADP
gp-84	262	4	the	the	DET
gp-84	262	5	new	new	ADJ
gp-84	262	6	risk	risk	NOUN
gp-84	262	7	perspectives	perspective	NOUN
gp-84	262	8	.	.	PUNCT
gp-84	263	1	reliability	reliability	NOUN
gp-84	263	2	engineering	engineering	NOUN
gp-84	263	3	&	&	CCONJ
gp-84	263	4	system	system	NOUN
gp-84	263	5	safety	safety	NOUN
gp-84	263	6	,	,	PUNCT
gp-84	263	7	115	115	NUM
gp-84	263	8	,	,	PUNCT
gp-84	263	9	136–145	136–145	NUM
gp-84	263	10	.	.	PUNCT
gp-84	264	1	beasley	beasley	PROPN
gp-84	264	2	,	,	PUNCT
gp-84	264	3	m.	m.	NOUN
gp-84	264	4	,	,	PUNCT
gp-84	264	5	pagach	pagach	ADV
gp-84	264	6	,	,	PUNCT
gp-84	264	7	d.	d.	PROPN
gp-84	264	8	,	,	PUNCT
gp-84	264	9	&	&	CCONJ
gp-84	264	10	warr	warr	PROPN
gp-84	264	11	,	,	PUNCT
gp-84	264	12	r.	r.	PROPN
gp-84	264	13	(	(	PUNCT
gp-84	264	14	2008	2008	NUM
gp-84	264	15	)	)	PUNCT
gp-84	264	16	.	.	PUNCT
gp-84	265	1	information	information	NOUN
gp-84	265	2	conveyed	convey	VERB
gp-84	265	3	in	in	ADP
gp-84	265	4	hiring	hire	VERB
gp-84	265	5	announcements	announcement	NOUN
gp-84	265	6	of	of	ADP
gp-84	265	7	senior	senior	ADJ
gp-84	265	8	executives	executive	NOUN
gp-84	265	9	overseeing	oversee	VERB
gp-84	265	10	enterprise	enterprise	NOUN
gp-84	265	11	-	-	PUNCT
gp-84	265	12	wide	wide	ADJ
gp-84	265	13	risk	risk	NOUN
gp-84	265	14	management	management	NOUN
gp-84	265	15	processes	process	NOUN
gp-84	265	16	.	.	PUNCT
gp-84	266	1	journal	journal	NOUN
gp-84	266	2	of	of	ADP
gp-84	266	3	accounting	accounting	NOUN
gp-84	266	4	,	,	PUNCT
gp-84	266	5	auditing	auditing	NOUN
gp-84	266	6	&	&	CCONJ
gp-84	266	7	finance	finance	NOUN
gp-84	266	8	,	,	PUNCT
gp-84	266	9	23(3	23(3	NUM
gp-84	266	10	)	)	PUNCT
gp-84	266	11	,	,	PUNCT
gp-84	266	12	311–332	311–332	NUM
gp-84	266	13	.	.	PUNCT
gp-84	266	14	desender	desender	PROPN
gp-84	266	15	,	,	PUNCT
gp-84	266	16	k.	k.	PROPN
gp-84	266	17	(	(	PUNCT
gp-84	266	18	2011	2011	NUM
gp-84	266	19	)	)	PUNCT
gp-84	266	20	.	.	PUNCT
gp-84	267	1	on	on	ADP
gp-84	267	2	the	the	DET
gp-84	267	3	determinants	determinant	NOUN
gp-84	267	4	of	of	ADP
gp-84	267	5	enterprise	enterprise	NOUN
gp-84	267	6	risk	risk	NOUN
gp-84	267	7	management	management	NOUN
gp-84	267	8	implementation	implementation	NOUN
gp-84	267	9	.	.	PUNCT
gp-84	268	1	in	in	ADP
gp-84	268	2	enterprise	enterprise	NOUN
gp-84	268	3	it	it	PRON
gp-84	268	4	governance	governance	NOUN
gp-84	268	5	,	,	PUNCT
gp-84	268	6	business	business	NOUN
gp-84	268	7	value	value	NOUN
gp-84	268	8	and	and	CCONJ
gp-84	268	9	performance	performance	NOUN
gp-84	268	10	measurement	measurement	NOUN
gp-84	268	11	(	(	PUNCT
gp-84	268	12	pp	pp	ADJ
gp-84	268	13	.	.	PUNCT
gp-84	269	1	87–100	87–100	NUM
gp-84	269	2	)	)	PUNCT
gp-84	269	3	.	.	PUNCT
gp-84	270	1	igi	igi	PROPN
gp-84	270	2	global	global	PROPN
gp-84	270	3	.	.	PUNCT
gp-84	271	1	ghozali	ghozali	PROPN
gp-84	271	2	,	,	PUNCT
gp-84	271	3	i.	i.	PROPN
gp-84	271	4	(	(	PUNCT
gp-84	271	5	2006	2006	NUM
gp-84	271	6	)	)	PUNCT
gp-84	271	7	.	.	PUNCT
gp-84	272	1	aplikasi	aplikasi	PROPN
gp-84	272	2	analisis	analisis	PROPN
gp-84	272	3	multivariate	multivariate	PROPN
gp-84	272	4	dengan	dengan	PROPN
gp-84	272	5	program	program	PROPN
gp-84	272	6	spss	spss	PROPN
gp-84	272	7	.	.	PUNCT
gp-84	273	1	badan	badan	PROPN
gp-84	273	2	penerbit	penerbit	PROPN
gp-84	273	3	universitas	universita	NOUN
gp-84	273	4	diponegoro	diponegoro	PROPN
gp-84	273	5	.	.	PUNCT
gp-84	274	1	handayani	handayani	PROPN
gp-84	274	2	,	,	PUNCT
gp-84	274	3	b.	b.	PROPN
gp-84	274	4	d.	d.	PROPN
gp-84	274	5	,	,	PUNCT
gp-84	274	6	&	&	CCONJ
gp-84	274	7	yanto	yanto	PROPN
gp-84	274	8	,	,	PUNCT
gp-84	274	9	h.	h.	PROPN
gp-84	274	10	(	(	PUNCT
gp-84	274	11	2013	2013	NUM
gp-84	274	12	)	)	PUNCT
gp-84	274	13	.	.	PUNCT
gp-84	275	1	determinan	determinan	PROPN
gp-84	275	2	pengungkapan	pengungkapan	NOUN
gp-84	275	3	enterprise	enterprise	NOUN
gp-84	275	4	risk	risk	NOUN
gp-84	275	5	management	management	NOUN
gp-84	275	6	.	.	PUNCT
gp-84	276	1	jurnal	jurnal	ADJ
gp-84	276	2	keuangan	keuangan	PROPN
gp-84	276	3	dan	dan	PROPN
gp-84	276	4	perbankan	perbankan	PROPN
gp-84	276	5	,	,	PUNCT
gp-84	276	6	17(3	17(3	NUM
gp-84	276	7	)	)	PUNCT
gp-84	276	8	,	,	PUNCT
gp-84	276	9	333–342	333–342	NUM
gp-84	276	10	.	.	PUNCT
gp-84	277	1	hidayah	hidayah	PROPN
gp-84	277	2	,	,	PUNCT
gp-84	277	3	r.	r.	PROPN
gp-84	277	4	,	,	PUNCT
gp-84	277	5	faizah	faizah	PROPN
gp-84	277	6	,	,	PUNCT
gp-84	277	7	s.	s.	PROPN
gp-84	277	8	n.	n.	PROPN
gp-84	277	9	,	,	PUNCT
gp-84	277	10	sukirman	sukirman	PROPN
gp-84	277	11	,	,	PUNCT
gp-84	277	12	s.	s.	PROPN
gp-84	277	13	,	,	PUNCT
gp-84	277	14	suryandari	suryandari	PROPN
gp-84	277	15	,	,	PUNCT
gp-84	277	16	d.	d.	PROPN
gp-84	277	17	,	,	PUNCT
gp-84	277	18	&	&	CCONJ
gp-84	277	19	zahid	zahid	PROPN
gp-84	277	20	,	,	PUNCT
gp-84	277	21	a.	a.	NOUN
gp-84	277	22	(	(	PUNCT
gp-84	277	23	2021	2021	NUM
gp-84	277	24	)	)	PUNCT
gp-84	277	25	.	.	PUNCT
gp-84	278	1	corporate	corporate	ADJ
gp-84	278	2	governance	governance	NOUN
gp-84	278	3	,	,	PUNCT
gp-84	278	4	enterprise	enterprise	NOUN
gp-84	278	5	risk	risk	NOUN
gp-84	278	6	management	management	NOUN
gp-84	278	7	,	,	PUNCT
gp-84	278	8	and	and	CCONJ
gp-84	278	9	company	company	NOUN
gp-84	278	10	performance	performance	NOUN
gp-84	278	11	.	.	PUNCT
gp-84	279	1	management	management	NOUN
gp-84	279	2	analysis	analysis	NOUN
gp-84	279	3	journal	journal	NOUN
gp-84	279	4	,	,	PUNCT
gp-84	279	5	10(3	10(3	NUM
gp-84	279	6	)	)	PUNCT
gp-84	279	7	,	,	PUNCT
gp-84	279	8	321–329	321–329	NUM
gp-84	279	9	.	.	PUNCT
gp-84	280	1	hoyt	hoyt	PROPN
gp-84	280	2	,	,	PUNCT
gp-84	280	3	r.	r.	PROPN
gp-84	280	4	e.	e.	PROPN
gp-84	280	5	,	,	PUNCT
gp-84	280	6	&	&	CCONJ
gp-84	280	7	liebenberg	liebenberg	PROPN
gp-84	280	8	,	,	PUNCT
gp-84	280	9	a.	a.	NOUN
gp-84	280	10	p.	p.	NOUN
gp-84	280	11	(	(	PUNCT
gp-84	280	12	2011	2011	NUM
gp-84	280	13	)	)	PUNCT
gp-84	280	14	.	.	PUNCT
gp-84	281	1	the	the	DET
gp-84	281	2	value	value	NOUN
gp-84	281	3	of	of	ADP
gp-84	281	4	enterprise	enterprise	NOUN
gp-84	281	5	risk	risk	NOUN
gp-84	281	6	management	management	NOUN
gp-84	281	7	.	.	PUNCT
gp-84	282	1	journal	journal	NOUN
gp-84	282	2	of	of	ADP
gp-84	282	3	risk	risk	NOUN
gp-84	282	4	and	and	CCONJ
gp-84	282	5	insurance	insurance	NOUN
gp-84	282	6	,	,	PUNCT
gp-84	282	7	78(4	78(4	NUM
gp-84	282	8	)	)	PUNCT
gp-84	282	9	,	,	PUNCT
gp-84	282	10	795–822	795–822	NUM
gp-84	282	11	.	.	PUNCT
gp-84	283	1	jankensgård	jankensgård	PROPN
gp-84	283	2	,	,	PUNCT
gp-84	283	3	h.	h.	PROPN
gp-84	283	4	(	(	PUNCT
gp-84	283	5	2019	2019	NUM
gp-84	283	6	)	)	PUNCT
gp-84	283	7	.	.	PUNCT
gp-84	284	1	a	a	DET
gp-84	284	2	theory	theory	NOUN
gp-84	284	3	of	of	ADP
gp-84	284	4	enterprise	enterprise	NOUN
gp-84	284	5	risk	risk	NOUN
gp-84	284	6	management	management	NOUN
gp-84	284	7	.	.	PUNCT
gp-84	285	1	corporate	corporate	ADJ
gp-84	285	2	governance	governance	NOUN
gp-84	285	3	:	:	PUNCT
gp-84	285	4	the	the	DET
gp-84	285	5	international	international	ADJ
gp-84	285	6	journal	journal	NOUN
gp-84	285	7	of	of	ADP
gp-84	285	8	business	business	NOUN
gp-84	285	9	in	in	ADP
gp-84	285	10	society	society	NOUN
gp-84	285	11	,	,	PUNCT
gp-84	285	12	19(3	19(3	NUM
gp-84	285	13	)	)	PUNCT
gp-84	285	14	,	,	PUNCT
gp-84	285	15	565–579	565–579	NUM
gp-84	285	16	.	.	PUNCT
gp-84	285	17	januarti	januarti	PROPN
gp-84	285	18	,	,	PUNCT
gp-84	285	19	i.	i.	PROPN
gp-84	285	20	(	(	PUNCT
gp-84	285	21	2012	2012	NUM
gp-84	285	22	)	)	PUNCT
gp-84	285	23	.	.	PUNCT
gp-84	286	1	hubungan	hubungan	ADJ
gp-84	286	2	karakteristik	karakteristik	PROPN
gp-84	286	3	dewan	dewan	PROPN
gp-84	286	4	komisaris	komisaris	PROPN
gp-84	286	5	dan	dan	PROPN
gp-84	286	6	perusahaan	perusahaan	PROPN
gp-84	286	7	terhadap	terhadap	PROPN
gp-84	286	8	keberadaan	keberadaan	PROPN
gp-84	286	9	komite	komite	PROPN
gp-84	286	10	manajemen	manajemen	PROPN
gp-84	286	11	risiko	risiko	PROPN
gp-84	286	12	pada	pada	PROPN
gp-84	286	13	perusahaan	perusahaan	PROPN
gp-84	286	14	go	go	VERB
gp-84	286	15	public	public	PROPN
gp-84	286	16	indonesia	indonesia	PROPN
gp-84	286	17	.	.	PUNCT
gp-84	287	1	jurnal	jurnal	PROPN
gp-84	287	2	akuntansi	akuntansi	PROPN
gp-84	287	3	dan	dan	PROPN
gp-84	287	4	keuangan	keuangan	PROPN
gp-84	287	5	indonesia	indonesia	PROPN
gp-84	287	6	,	,	PUNCT
gp-84	287	7	9(1	9(1	NUM
gp-84	287	8	)	)	PUNCT
gp-84	287	9	,	,	PUNCT
gp-84	287	10	83–99	83–99	NUM
gp-84	287	11	.	.	PUNCT
gp-84	288	1	jatiningrum	jatiningrum	PROPN
gp-84	288	2	,	,	PUNCT
gp-84	288	3	c.	c.	PROPN
gp-84	288	4	(	(	PUNCT
gp-84	288	5	2012	2012	NUM
gp-84	288	6	)	)	PUNCT
gp-84	288	7	.	.	PUNCT
gp-84	289	1	pengaruh	pengaruh	VERB
gp-84	289	2	corporate	corporate	ADJ
gp-84	289	3	governance	governance	NOUN
gp-84	289	4	dan	dan	PROPN
gp-84	289	5	konsentrasi	konsentrasi	PROPN
gp-84	289	6	kepemilikan	kepemilikan	PROPN
gp-84	289	7	pada	pada	PROPN
gp-84	289	8	pengungkapan	pengungkapan	PROPN
gp-84	289	9	enterprise	enterprise	NOUN
gp-84	289	10	risk	risk	NOUN
gp-84	289	11	management	management	NOUN
gp-84	289	12	(	(	PUNCT
gp-84	289	13	erm	erm	PROPN
gp-84	289	14	)	)	PUNCT
gp-84	289	15	.	.	PUNCT
gp-84	290	1	skripsi	skripsi	PROPN
gp-84	290	2	s1	s1	PROPN
gp-84	290	3	fakultas	fakulta	VERB
gp-84	290	4	ekonomi	ekonomi	PROPN
gp-84	290	5	&	&	CCONJ
gp-84	290	6	bisnis	bisnis	PROPN
gp-84	290	7	universitas	universitas	PROPN
gp-84	290	8	lampung	lampung	PROPN
gp-84	290	9	.	.	PUNCT
gp-84	291	1	layyinatusy	layyinatusy	PROPN
gp-84	291	2	,	,	PUNCT
gp-84	291	3	l.	l.	PROPN
gp-84	291	4	(	(	PUNCT
gp-84	291	5	2013	2013	NUM
gp-84	291	6	)	)	PUNCT
gp-84	291	7	.	.	PUNCT
gp-84	292	1	determinan	determinan	PROPN
gp-84	292	2	pengungkapan	pengungkapan	NOUN
gp-84	292	3	enterprise	enterprise	NOUN
gp-84	292	4	risk	risk	NOUN
gp-84	292	5	management	management	NOUN
gp-84	292	6	pada	pada	PROPN
gp-84	292	7	perusahaan	perusahaan	PROPN
gp-84	292	8	manufaktur	manufaktur	PROPN
gp-84	292	9	di	di	PROPN
gp-84	292	10	indonesia	indonesia	PROPN
gp-84	292	11	.	.	PUNCT
gp-84	293	1	accounting	account	VERB
gp-84	293	2	analysis	analysis	NOUN
gp-84	293	3	journal	journal	NOUN
gp-84	293	4	,	,	PUNCT
gp-84	293	5	2(3	2(3	NUM
gp-84	293	6	)	)	PUNCT
gp-84	293	7	.	.	PUNCT
gp-84	294	1	mohd	mohd	PROPN
gp-84	294	2	-	-	PUNCT
gp-84	294	3	sanusi	sanusi	PROPN
gp-84	294	4	,	,	PUNCT
gp-84	294	5	z.	z.	PROPN
gp-84	294	6	,	,	PUNCT
gp-84	294	7	motjaba	motjaba	PROPN
gp-84	294	8	-	-	PUNCT
gp-84	294	9	nia	nia	PROPN
gp-84	294	10	,	,	PUNCT
gp-84	294	11	s.	s.	PROPN
gp-84	294	12	,	,	PUNCT
gp-84	294	13	roosle	roosle	PROPN
gp-84	294	14	,	,	PUNCT
gp-84	294	15	n.	n.	PROPN
gp-84	294	16	a.	a.	PROPN
gp-84	294	17	,	,	PUNCT
gp-84	294	18	sari	sari	PROPN
gp-84	294	19	,	,	PUNCT
gp-84	294	20	r.	r.	PROPN
gp-84	294	21	n.	n.	PROPN
gp-84	294	22	,	,	PUNCT
gp-84	294	23	&	&	CCONJ
gp-84	294	24	harjitok	harjitok	NOUN
gp-84	294	25	,	,	PUNCT
gp-84	294	26	a.	a.	NOUN
gp-84	294	27	(	(	PUNCT
gp-84	294	28	2017	2017	NUM
gp-84	294	29	)	)	PUNCT
gp-84	294	30	.	.	PUNCT
gp-84	295	1	effects	effect	NOUN
gp-84	295	2	of	of	ADP
gp-84	295	3	corporate	corporate	ADJ
gp-84	295	4	governance	governance	NOUN
gp-84	295	5	structures	structure	NOUN
gp-84	295	6	on	on	ADP
gp-84	295	7	enterprise	enterprise	NOUN
gp-84	295	8	risk	risk	NOUN
gp-84	295	9	management	management	NOUN
gp-84	295	10	practices	practice	NOUN
gp-84	295	11	in	in	ADP
gp-84	295	12	malaysia	malaysia	PROPN
gp-84	295	13	.	.	PUNCT
gp-84	296	1	international	international	ADJ
gp-84	296	2	journal	journal	PROPN
gp-84	296	3	of	of	ADP
gp-84	296	4	economics	economic	NOUN
gp-84	296	5	and	and	CCONJ
gp-84	296	6	financial	financial	ADJ
gp-84	296	7	issues	issue	NOUN
gp-84	296	8	,	,	PUNCT
gp-84	296	9	7(1	7(1	NUM
gp-84	296	10	)	)	PUNCT
gp-84	296	11	,	,	PUNCT
gp-84	296	12	6–13	6–13	NOUN
gp-84	296	13	.	.	PUNCT
gp-84	297	1	namoga	namoga	NOUN
gp-84	297	2	,	,	PUNCT
gp-84	297	3	m.	m.	NOUN
gp-84	297	4	o.	o.	PROPN
gp-84	297	5	(	(	PUNCT
gp-84	297	6	2017	2017	NUM
gp-84	297	7	)	)	PUNCT
gp-84	297	8	.	.	PUNCT
gp-84	298	1	corporate	corporate	ADJ
gp-84	298	2	governance	governance	NOUN
gp-84	298	3	and	and	CCONJ
gp-84	298	4	board	board	NOUN
gp-84	298	5	performance	performance	NOUN
gp-84	298	6	:	:	PUNCT
gp-84	298	7	empirical	empirical	ADJ
gp-84	298	8	evidence	evidence	NOUN
gp-84	298	9	from	from	ADP
gp-84	298	10	pacific	pacific	PROPN
gp-84	298	11	island	island	NOUN
gp-84	298	12	countries	country	NOUN
gp-84	298	13	.	.	PUNCT
gp-84	299	1	cambridge	cambridge	PROPN
gp-84	299	2	scholars	scholars	PROPN
gp-84	299	3	publishing	publishing	PROPN
gp-84	299	4	.	.	PUNCT
gp-84	300	1	osborne	osborne	PROPN
gp-84	300	2	,	,	PUNCT
gp-84	300	3	j.	j.	PROPN
gp-84	300	4	w.	w.	PROPN
gp-84	300	5	,	,	PUNCT
gp-84	300	6	&	&	CCONJ
gp-84	300	7	waters	waters	PROPN
gp-84	300	8	,	,	PUNCT
gp-84	300	9	e.	e.	PROPN
gp-84	300	10	(	(	PUNCT
gp-84	300	11	2019	2019	NUM
gp-84	300	12	)	)	PUNCT
gp-84	300	13	.	.	PUNCT
gp-84	301	1	four	four	NUM
gp-84	301	2	assumptions	assumption	NOUN
gp-84	301	3	of	of	ADP
gp-84	301	4	multiple	multiple	ADJ
gp-84	301	5	regression	regression	NOUN
gp-84	301	6	that	that	SCONJ
gp-84	301	7	researchers	researcher	NOUN
gp-84	301	8	should	should	AUX
gp-84	301	9	always	always	ADV
gp-84	301	10	test	test	VERB
gp-84	301	11	.	.	PUNCT
gp-84	302	1	practical	practical	ADJ
gp-84	302	2	assessment	assessment	NOUN
gp-84	302	3	,	,	PUNCT
gp-84	302	4	research	research	NOUN
gp-84	302	5	,	,	PUNCT
gp-84	302	6	and	and	CCONJ
gp-84	302	7	evaluation	evaluation	NOUN
gp-84	302	8	,	,	PUNCT
gp-84	302	9	8(1	8(1	NOUN
gp-84	302	10	)	)	PUNCT
gp-84	302	11	,	,	PUNCT
gp-84	302	12	2	2	X
gp-84	302	13	.	.	NOUN
gp-84	302	14	pérez	pérez	NOUN
gp-84	302	15	-	-	PUNCT
gp-84	302	16	cornejo	cornejo	PROPN
gp-84	302	17	,	,	PUNCT
gp-84	302	18	c.	c.	PROPN
gp-84	302	19	,	,	PUNCT
gp-84	302	20	de	de	PROPN
gp-84	302	21	quevedo	quevedo	PROPN
gp-84	302	22	-	-	PUNCT
gp-84	302	23	puente	puente	PROPN
gp-84	302	24	,	,	PUNCT
gp-84	302	25	e.	e.	PROPN
gp-84	302	26	,	,	PUNCT
gp-84	302	27	&	&	CCONJ
gp-84	302	28	delgado	delgado	NOUN
gp-84	302	29	-	-	PUNCT
gp-84	302	30	garcía	garcía	NOUN
gp-84	302	31	,	,	PUNCT
gp-84	302	32	j.	j.	PROPN
gp-84	302	33	b.	b.	PROPN
gp-84	302	34	(	(	PUNCT
gp-84	302	35	2019	2019	NUM
gp-84	302	36	)	)	PUNCT
gp-84	302	37	.	.	PUNCT
gp-84	303	1	how	how	SCONJ
gp-84	303	2	to	to	PART
gp-84	303	3	manage	manage	VERB
gp-84	303	4	corporate	corporate	ADJ
gp-84	303	5	reputation	reputation	NOUN
gp-84	303	6	?	?	PUNCT
gp-84	304	1	the	the	DET
gp-84	304	2	effect	effect	NOUN
gp-84	304	3	of	of	ADP
gp-84	304	4	enterprise	enterprise	NOUN
gp-84	304	5	risk	risk	NOUN
gp-84	304	6	management	management	NOUN
gp-84	304	7	systems	system	NOUN
gp-84	304	8	and	and	CCONJ
gp-84	304	9	audit	audit	NOUN
gp-84	304	10	committees	committee	NOUN
gp-84	304	11	on	on	ADP
gp-84	304	12	corporate	corporate	ADJ
gp-84	304	13	reputation	reputation	NOUN
gp-84	304	14	.	.	PUNCT
gp-84	305	1	european	european	ADJ
gp-84	305	2	management	management	PROPN
gp-84	305	3	journal	journal	PROPN
gp-84	305	4	,	,	PUNCT
gp-84	305	5	37(4	37(4	PROPN
gp-84	305	6	)	)	PUNCT
gp-84	305	7	,	,	PUNCT
gp-84	305	8	505–515	505–515	NUM
gp-84	305	9	.	.	PUNCT
gp-84	306	1	saebah	saebah	NOUN
gp-84	306	2	,	,	PUNCT
gp-84	306	3	n.	n.	PROPN
gp-84	306	4	,	,	PUNCT
gp-84	306	5	merthayasa	merthayasa	PROPN
gp-84	306	6	,	,	PUNCT
gp-84	306	7	a.	a.	NOUN
gp-84	306	8	,	,	PUNCT
gp-84	306	9	azzahra	azzahra	PROPN
gp-84	306	10	,	,	PUNCT
gp-84	306	11	a.	a.	PROPN
gp-84	306	12	,	,	PUNCT
gp-84	306	13	&	&	CCONJ
gp-84	306	14	rahayu	rahayu	PROPN
gp-84	306	15	,	,	PUNCT
gp-84	306	16	r.	r.	PROPN
gp-84	306	17	(	(	PUNCT
gp-84	306	18	2023	2023	NUM
gp-84	306	19	)	)	PUNCT
gp-84	306	20	.	.	PUNCT
gp-84	307	1	exploration	exploration	NOUN
gp-84	307	2	of	of	ADP
gp-84	307	3	dynamics	dynamic	NOUN
gp-84	307	4	of	of	ADP
gp-84	307	5	corporate	corporate	ADJ
gp-84	307	6	performance	performance	NOUN
gp-84	307	7	and	and	CCONJ
gp-84	307	8	corporate	corporate	ADJ
gp-84	307	9	governance	governance	NOUN
gp-84	307	10	.	.	PUNCT
gp-84	308	1	international	international	ADJ
gp-84	308	2	journal	journal	NOUN
gp-84	308	3	of	of	ADP
gp-84	308	4	social	social	ADJ
gp-84	308	5	service	service	NOUN
gp-84	308	6	american	american	PROPN
gp-84	308	7	journal	journal	PROPN
gp-84	308	8	of	of	ADP
gp-84	308	9	economic	economic	ADJ
gp-84	308	10	and	and	CCONJ
gp-84	308	11	management	management	NOUN
gp-84	308	12	business	business	NOUN
gp-84	308	13	vol	vol	NOUN
gp-84	308	14	.	.	PROPN
gp-84	309	1	3	3	NUM
gp-84	309	2	no	no	NOUN
gp-84	309	3	.	.	NOUN
gp-84	309	4	5	5	NUM
gp-84	309	5	may	may	PROPN
gp-84	309	6	2024	2024	NUM
gp-84	309	7	20	20	NUM
gp-84	309	8	and	and	CCONJ
gp-84	309	9	research	research	NOUN
gp-84	309	10	,	,	PUNCT
gp-84	309	11	3(12	3(12	NUM
gp-84	309	12	)	)	PUNCT
gp-84	309	13	,	,	PUNCT
gp-84	309	14	3334–3340	3334–3340	NUM
gp-84	309	15	.	.	PUNCT
gp-84	310	1	https://doi.org/10.46799/ijssr.v3i12.653	https://doi.org/10.46799/ijssr.v3i12.653	PROPN
gp-84	310	2	sari	sari	PROPN
gp-84	310	3	,	,	PUNCT
gp-84	310	4	f.	f.	PROPN
gp-84	310	5	j.	j.	PROPN
gp-84	310	6	(	(	PUNCT
gp-84	310	7	2013	2013	NUM
gp-84	310	8	)	)	PUNCT
gp-84	310	9	.	.	PUNCT
gp-84	311	1	implementasi	implementasi	NOUN
gp-84	311	2	enterprise	enterprise	NOUN
gp-84	311	3	risk	risk	NOUN
gp-84	311	4	management	management	NOUN
gp-84	311	5	pada	pada	PROPN
gp-84	311	6	perusahaan	perusahaan	PROPN
gp-84	311	7	manufaktur	manufaktur	PROPN
gp-84	311	8	di	di	PROPN
gp-84	311	9	indonesia	indonesia	PROPN
gp-84	311	10	.	.	PUNCT
gp-84	312	1	accounting	account	VERB
gp-84	312	2	analysis	analysis	NOUN
gp-84	312	3	journal	journal	NOUN
gp-84	312	4	,	,	PUNCT
gp-84	312	5	2(2	2(2	NUM
gp-84	312	6	)	)	PUNCT
gp-84	312	7	.	.	PUNCT
gp-84	313	1	sirait	sirait	PROPN
gp-84	313	2	,	,	PUNCT
gp-84	313	3	f.	f.	PROPN
gp-84	313	4	,	,	PUNCT
gp-84	313	5	bukit	bukit	PROPN
gp-84	313	6	,	,	PUNCT
gp-84	313	7	r.	r.	PROPN
gp-84	313	8	,	,	PUNCT
gp-84	313	9	&	&	CCONJ
gp-84	313	10	siregar	siregar	NOUN
gp-84	313	11	,	,	PUNCT
gp-84	313	12	n.	n.	PROPN
gp-84	313	13	b.	b.	PROPN
gp-84	313	14	(	(	PUNCT
gp-84	313	15	2022	2022	NUM
gp-84	313	16	)	)	PUNCT
gp-84	313	17	.	.	PUNCT
gp-84	314	1	analysis	analysis	NOUN
gp-84	314	2	of	of	ADP
gp-84	314	3	the	the	DET
gp-84	314	4	influence	influence	NOUN
gp-84	314	5	of	of	ADP
gp-84	314	6	good	good	ADJ
gp-84	314	7	corporate	corporate	ADJ
gp-84	314	8	governance	governance	NOUN
gp-84	314	9	on	on	ADP
gp-84	314	10	company	company	NOUN
gp-84	314	11	value	value	NOUN
gp-84	314	12	with	with	ADP
gp-84	314	13	profitability	profitability	NOUN
gp-84	314	14	as	as	ADP
gp-84	314	15	a	a	DET
gp-84	314	16	variable	variable	ADJ
gp-84	314	17	moderation	moderation	NOUN
gp-84	314	18	in	in	ADP
gp-84	314	19	manufacturing	manufacturing	NOUN
gp-84	314	20	companies	company	NOUN
gp-84	314	21	listed	list	VERB
gp-84	314	22	on	on	ADP
gp-84	314	23	indonesia	indonesia	PROPN
gp-84	314	24	stock	stock	PROPN
gp-84	314	25	exchange	exchange	PROPN
gp-84	314	26	.	.	PUNCT
gp-84	315	1	international	international	ADJ
gp-84	315	2	journal	journal	PROPN
gp-84	315	3	of	of	ADP
gp-84	315	4	economic	economic	ADJ
gp-84	315	5	,	,	PUNCT
gp-84	315	6	business	business	NOUN
gp-84	315	7	,	,	PUNCT
gp-84	315	8	accounting	accounting	NOUN
gp-84	315	9	,	,	PUNCT
gp-84	315	10	agriculture	agriculture	NOUN
gp-84	315	11	management	management	NOUN
gp-84	315	12	and	and	CCONJ
gp-84	315	13	sharia	sharia	PROPN
gp-84	315	14	administration	administration	PROPN
gp-84	315	15	(	(	PUNCT
gp-84	315	16	ijebas	ijebas	PROPN
gp-84	315	17	)	)	PUNCT
gp-84	315	18	,	,	PUNCT
gp-84	315	19	2(4	2(4	NUM
gp-84	315	20	)	)	PUNCT
gp-84	315	21	,	,	PUNCT
gp-84	315	22	473–482	473–482	NUM
gp-84	315	23	.	.	PUNCT
gp-84	316	1	sugiyono	sugiyono	PROPN
gp-84	316	2	,	,	PUNCT
gp-84	316	3	s.	s.	PROPN
gp-84	316	4	(	(	PUNCT
gp-84	316	5	2010	2010	NUM
gp-84	316	6	)	)	PUNCT
gp-84	316	7	.	.	PUNCT
gp-84	317	1	metode	metode	PROPN
gp-84	317	2	penelitian	penelitian	PROPN
gp-84	317	3	kuantitatif	kuantitatif	PROPN
gp-84	317	4	dan	dan	PROPN
gp-84	317	5	kualitatif	kualitatif	PROPN
gp-84	317	6	dan	dan	PROPN
gp-84	317	7	r&d	r&d	PROPN
gp-84	317	8	.	.	PUNCT
gp-84	318	1	alfabeta	alfabeta	PROPN
gp-84	318	2	bandung	bandung	PROPN
gp-84	318	3	,	,	PUNCT
gp-84	318	4	170–182	170–182	NUM
gp-84	318	5	.	.	PUNCT
gp-84	319	1	copyright	copyright	NOUN
gp-84	319	2	holders	holder	NOUN
gp-84	319	3	:	:	PUNCT
gp-84	319	4	khoerunnisa	khoerunnisa	PROPN
gp-84	319	5	,	,	PUNCT
gp-84	319	6	imam	imam	PROPN
gp-84	319	7	abu	abu	PROPN
gp-84	319	8	hanifah	hanifah	PROPN
gp-84	319	9	,	,	PUNCT
gp-84	319	10	wulan	wulan	VERB
gp-84	319	11	retnowati	retnowati	PROPN
gp-84	319	12	(	(	PUNCT
gp-84	319	13	2024	2024	NUM
gp-84	319	14	)	)	PUNCT
gp-84	319	15	first	first	ADJ
gp-84	319	16	publication	publication	NOUN
gp-84	319	17	right	right	NOUN
gp-84	319	18	:	:	PUNCT
gp-84	319	19	ajemb	ajemb	PROPN
gp-84	319	20	–	–	PUNCT
gp-84	319	21	american	american	ADJ
gp-84	319	22	journal	journal	PROPN
gp-84	319	23	of	of	ADP
gp-84	319	24	economic	economic	ADJ
gp-84	319	25	and	and	CCONJ
gp-84	319	26	management	management	NOUN
gp-84	319	27	business	business	NOUN
gp-84	319	28	method	method	NOUN
gp-84	319	29	results	result	NOUN
gp-84	319	30	and	and	CCONJ
gp-84	319	31	discussion	discussion	NOUN
gp-84	319	32	the	the	DET
gp-84	319	33	adjusted	adjust	VERB
gp-84	319	34	r2	r2	NOUN
gp-84	319	35	value	value	NOUN
gp-84	319	36	is	be	AUX
gp-84	319	37	0.128	0.128	NUM
gp-84	319	38	.	.	PUNCT
gp-84	320	1	this	this	PRON
gp-84	320	2	indicates	indicate	VERB
gp-84	320	3	that	that	SCONJ
gp-84	320	4	the	the	DET
gp-84	320	5	contribution	contribution	NOUN
gp-84	320	6	of	of	ADP
gp-84	320	7	the	the	DET
gp-84	320	8	percentage	percentage	NOUN
gp-84	320	9	of	of	ADP
gp-84	320	10	influence	influence	NOUN
gp-84	320	11	of	of	ADP
gp-84	320	12	all	all	DET
gp-84	320	13	independent	independent	ADJ
gp-84	320	14	variables	variable	NOUN
gp-84	320	15	is	be	AUX
gp-84	320	16	12.8	12.8	NUM
gp-84	320	17	%	%	NOUN
gp-84	320	18	,	,	PUNCT
gp-84	320	19	while	while	SCONJ
gp-84	320	20	the	the	DET
gp-84	320	21	remaining	remain	VERB
gp-84	320	22	88.2	88.2	NUM
gp-84	320	23	%	%	NOUN
gp-84	320	24	is	be	AUX
gp-84	320	25	determined	determine	VERB
gp-84	320	26	by	by	ADP
gp-84	320	27	other	other	ADJ
gp-84	320	28	variables	variable	NOUN
gp-84	320	29	that	that	PRON
gp-84	320	30	were	be	AUX
gp-84	320	31	not	not	PART
gp-84	320	32	studied	study	VERB
gp-84	320	33	in	in	ADP
gp-84	320	34	this	this	DET
gp-84	320	35	study	study	NOUN
gp-84	320	36	.	.	PUNCT
gp-84	321	1	a	a	DET
gp-84	321	2	low	low	ADJ
gp-84	321	3	r2	r2	PROPN
gp-84	321	4	score	score	NOUN
gp-84	321	5	m	m	PROPN
gp-84	321	6	...	...	PUNCT
gp-84	321	7	b.	b.	PROPN
gp-84	321	8	test	test	PROPN
gp-84	321	9	t	t	PROPN
gp-84	321	10	(	(	PUNCT
gp-84	321	11	partial	partial	ADJ
gp-84	321	12	)	)	PUNCT
gp-84	321	13	according	accord	VERB
gp-84	321	14	to	to	ADP
gp-84	321	15	ghozali	ghozali	PROPN
gp-84	321	16	(	(	PUNCT
gp-84	321	17	2006	2006	NUM
gp-84	321	18	)	)	PUNCT
gp-84	321	19	,	,	PUNCT
gp-84	321	20	a	a	DET
gp-84	321	21	t	t	NOUN
gp-84	321	22	test	test	NOUN
gp-84	321	23	was	be	AUX
gp-84	321	24	conducted	conduct	VERB
gp-84	321	25	to	to	PART
gp-84	321	26	determine	determine	VERB
gp-84	321	27	the	the	DET
gp-84	321	28	influence	influence	NOUN
gp-84	321	29	of	of	ADP
gp-84	321	30	each	each	DET
gp-84	321	31	independent	independent	ADJ
gp-84	321	32	variable	variable	NOUN
gp-84	321	33	on	on	ADP
gp-84	321	34	the	the	DET
gp-84	321	35	dependent	dependent	ADJ
gp-84	321	36	variable	variable	NOUN
gp-84	321	37	.	.	PUNCT
gp-84	322	1	from	from	ADP
gp-84	322	2	the	the	DET
gp-84	322	3	results	result	NOUN
gp-84	322	4	of	of	ADP
gp-84	322	5	the	the	DET
gp-84	322	6	t	t	PROPN
gp-84	322	7	test	test	NOUN
gp-84	322	8	,	,	PUNCT
gp-84	322	9	it	it	PRON
gp-84	322	10	can	can	AUX
gp-84	322	11	be	be	AUX
gp-84	322	12	seen	see	VERB
gp-84	322	13	that	that	SCONJ
gp-84	322	14	the	the	DET
gp-84	322	15	independent	independent	ADJ
gp-84	322	16	variable	variable	NOUN
gp-84	322	17	will	will	AUX
gp-84	322	18	have	have	VERB
gp-84	322	19	a	a	DET
gp-84	322	20	partial	partial	ADJ
gp-84	322	21	effect	effect	NOUN
gp-84	322	22	on	on	ADP
gp-84	322	23	the	the	DET
gp-84	322	24	depen	depen	NOUN
gp-84	322	25	...	...	PUNCT
gp-84	322	26	source	source	NOUN
gp-84	322	27	:	:	PUNCT
gp-84	322	28	processed	process	VERB
gp-84	322	29	data	data	NOUN
gp-84	322	30	bibliography	bibliography	NOUN