id	sid	tid	token	lemma	pos
easat-9154	1	1	edelweiss	edelweiss	PROPN
easat-9154	1	2	applied	apply	VERB
easat-9154	1	3	science	science	NOUN
easat-9154	1	4	and	and	CCONJ
easat-9154	1	5	technology	technology	NOUN
easat-9154	1	6	issn	issn	PROPN
easat-9154	1	7	:	:	PUNCT
easat-9154	1	8	2576	2576	NUM
easat-9154	1	9	-	-	SYM
easat-9154	1	10	8484	8484	NUM
easat-9154	1	11	vol	vol	NOUN
easat-9154	1	12	.	.	PROPN
easat-9154	2	1	9	9	NUM
easat-9154	2	2	,	,	PUNCT
easat-9154	2	3	no	no	INTJ
easat-9154	2	4	.	.	NOUN
easat-9154	2	5	7	7	NUM
easat-9154	2	6	,	,	PUNCT
easat-9154	2	7	2283	2283	NUM
easat-9154	2	8	-	-	SYM
easat-9154	2	9	2296	2296	NUM
easat-9154	2	10	2025	2025	NUM
easat-9154	2	11	publisher	publisher	NOUN
easat-9154	2	12	:	:	PUNCT
easat-9154	2	13	learning	learn	VERB
easat-9154	2	14	gate	gate	NOUN
easat-9154	2	15	doi	doi	PROPN
easat-9154	2	16	:	:	PUNCT
easat-9154	2	17	10.55214/2576	10.55214/2576	NUM
easat-9154	2	18	-	-	PUNCT
easat-9154	2	19	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	2	20	©	©	PROPN
easat-9154	2	21	2025	2025	NUM
easat-9154	2	22	by	by	ADP
easat-9154	2	23	the	the	DET
easat-9154	2	24	authors	author	NOUN
easat-9154	2	25	;	;	PUNCT
easat-9154	2	26	licensee	licensee	PROPN
easat-9154	2	27	learning	learning	NOUN
easat-9154	2	28	gate	gate	NOUN
easat-9154	3	1	©	©	PROPN
easat-9154	3	2	2025	2025	NUM
easat-9154	3	3	by	by	ADP
easat-9154	3	4	the	the	DET
easat-9154	3	5	author	author	NOUN
easat-9154	3	6	;	;	PUNCT
easat-9154	3	7	licensee	licensee	PROPN
easat-9154	3	8	learning	learning	NOUN
easat-9154	3	9	gate	gate	NOUN
easat-9154	3	10	history	history	NOUN
easat-9154	3	11	:	:	PUNCT
easat-9154	3	12	received	receive	VERB
easat-9154	3	13	:	:	PUNCT
easat-9154	3	14	23	23	NUM
easat-9154	3	15	may	may	NOUN
easat-9154	3	16	2025	2025	NUM
easat-9154	3	17	;	;	PUNCT
easat-9154	3	18	revised	revise	VERB
easat-9154	3	19	:	:	PUNCT
easat-9154	3	20	10	10	NUM
easat-9154	3	21	july	july	PROPN
easat-9154	3	22	2025	2025	NUM
easat-9154	3	23	;	;	PUNCT
easat-9154	3	24	accepted	accept	VERB
easat-9154	3	25	:	:	PUNCT
easat-9154	3	26	14	14	NUM
easat-9154	3	27	july	july	PROPN
easat-9154	3	28	2025	2025	NUM
easat-9154	3	29	;	;	PUNCT
easat-9154	3	30	published	publish	VERB
easat-9154	3	31	:	:	PUNCT
easat-9154	3	32	29	29	NUM
easat-9154	3	33	july	july	PROPN
easat-9154	3	34	2025	2025	NUM
easat-9154	3	35	*	*	PUNCT
easat-9154	3	36	correspondence	correspondence	NOUN
easat-9154	3	37	:	:	PUNCT
easat-9154	3	38	julisersigalingging@ymail.com	julisersigalingging@ymail.com	X
easat-9154	4	1	the	the	DET
easat-9154	4	2	role	role	NOUN
easat-9154	4	3	of	of	ADP
easat-9154	4	4	good	good	ADJ
easat-9154	4	5	corporate	corporate	ADJ
easat-9154	4	6	governance	governance	NOUN
easat-9154	4	7	in	in	ADP
easat-9154	4	8	enhancing	enhance	VERB
easat-9154	4	9	firm	firm	ADJ
easat-9154	4	10	value	value	NOUN
easat-9154	4	11	:	:	PUNCT
easat-9154	4	12	operational	operational	ADJ
easat-9154	4	13	efficiency	efficiency	NOUN
easat-9154	4	14	as	as	ADP
easat-9154	4	15	a	a	DET
easat-9154	4	16	mediating	mediate	VERB
easat-9154	4	17	variable	variable	NOUN
easat-9154	4	18	in	in	ADP
easat-9154	4	19	financial	financial	ADJ
easat-9154	4	20	conglomerate	conglomerate	NOUN
easat-9154	4	21	banking	banking	NOUN
easat-9154	4	22	companies	company	NOUN
easat-9154	4	23	in	in	ADP
easat-9154	4	24	indonesia	indonesia	PROPN
easat-9154	4	25	juliser	juliser	PROPN
easat-9154	4	26	sigalingging1	sigalingging1	PROPN
easat-9154	4	27	*	*	PROPN
easat-9154	4	28	,	,	PUNCT
easat-9154	4	29	sumiati2	sumiati2	PROPN
easat-9154	4	30	,	,	PUNCT
easat-9154	4	31	kusuma	kusuma	PROPN
easat-9154	4	32	ratnawati3	ratnawati3	PROPN
easat-9154	4	33	,	,	PUNCT
easat-9154	4	34	nur	nur	VERB
easat-9154	4	35	khusniyah	khusniyah	PROPN
easat-9154	4	36	indrawati4	indrawati4	PROPN
easat-9154	4	37	1,2,3,4universitas	1,2,3,4universitas	PROPN
easat-9154	4	38	brawijaya	brawijaya	PROPN
easat-9154	4	39	,	,	PUNCT
easat-9154	4	40	malang	malang	PROPN
easat-9154	4	41	,	,	PUNCT
easat-9154	4	42	indonesia	indonesia	PROPN
easat-9154	4	43	;	;	PUNCT
easat-9154	4	44	julisersigalingging@ymail.com	julisersigalingging@ymail.com	PROPN
easat-9154	4	45	(	(	PUNCT
easat-9154	4	46	j.s	j.s	PROPN
easat-9154	4	47	.	.	PUNCT
easat-9154	4	48	)	)	PUNCT
easat-9154	4	49	.	.	PUNCT
easat-9154	5	1	sumiati@ub.ac.id	sumiati@ub.ac.id	PROPN
easat-9154	5	2	(	(	PUNCT
easat-9154	5	3	s.	s.	PROPN
easat-9154	5	4	)	)	PUNCT
easat-9154	5	5	kusuma@ub.ac.id	kusuma@ub.ac.id	PROPN
easat-9154	5	6	(	(	PUNCT
easat-9154	5	7	k.r	k.r	PROPN
easat-9154	5	8	.	.	PUNCT
easat-9154	5	9	)	)	PUNCT
easat-9154	6	1	nur_khusniyah@ub.ac.id	nur_khusniyah@ub.ac.id	NOUN
easat-9154	6	2	(	(	PUNCT
easat-9154	6	3	n.k.i	n.k.i	PROPN
easat-9154	6	4	.	.	PUNCT
easat-9154	6	5	)	)	PUNCT
easat-9154	6	6	.	.	PUNCT
easat-9154	7	1	abstract	abstract	ADV
easat-9154	7	2	:	:	PUNCT
easat-9154	7	3	this	this	DET
easat-9154	7	4	study	study	NOUN
easat-9154	7	5	is	be	AUX
easat-9154	7	6	motivated	motivate	VERB
easat-9154	7	7	by	by	ADP
easat-9154	7	8	the	the	DET
easat-9154	7	9	inconsistent	inconsistent	ADJ
easat-9154	7	10	empirical	empirical	ADJ
easat-9154	7	11	findings	finding	NOUN
easat-9154	7	12	regarding	regard	VERB
easat-9154	7	13	the	the	DET
easat-9154	7	14	influence	influence	NOUN
easat-9154	7	15	of	of	ADP
easat-9154	7	16	good	good	ADJ
easat-9154	7	17	corporate	corporate	ADJ
easat-9154	7	18	governance	governance	NOUN
easat-9154	7	19	(	(	PUNCT
easat-9154	7	20	gcg	gcg	PROPN
easat-9154	7	21	)	)	PUNCT
easat-9154	7	22	on	on	ADP
easat-9154	7	23	firm	firm	ADJ
easat-9154	7	24	value	value	NOUN
easat-9154	7	25	,	,	PUNCT
easat-9154	7	26	particularly	particularly	ADV
easat-9154	7	27	in	in	ADP
easat-9154	7	28	financial	financial	ADJ
easat-9154	7	29	conglomerate	conglomerate	NOUN
easat-9154	7	30	banking	banking	NOUN
easat-9154	7	31	companies	company	NOUN
easat-9154	7	32	in	in	ADP
easat-9154	7	33	indonesia	indonesia	PROPN
easat-9154	7	34	.	.	PUNCT
easat-9154	8	1	the	the	DET
easat-9154	8	2	purpose	purpose	NOUN
easat-9154	8	3	of	of	ADP
easat-9154	8	4	this	this	DET
easat-9154	8	5	study	study	NOUN
easat-9154	8	6	is	be	AUX
easat-9154	8	7	to	to	PART
easat-9154	8	8	empirically	empirically	ADV
easat-9154	8	9	examine	examine	VERB
easat-9154	8	10	the	the	DET
easat-9154	8	11	impact	impact	NOUN
easat-9154	8	12	of	of	ADP
easat-9154	8	13	gcg	gcg	NOUN
easat-9154	8	14	on	on	ADP
easat-9154	8	15	firm	firm	ADJ
easat-9154	8	16	value	value	NOUN
easat-9154	8	17	,	,	PUNCT
easat-9154	8	18	with	with	ADP
easat-9154	8	19	operational	operational	ADJ
easat-9154	8	20	efficiency	efficiency	NOUN
easat-9154	8	21	serving	serve	VERB
easat-9154	8	22	as	as	ADP
easat-9154	8	23	a	a	DET
easat-9154	8	24	mediating	mediate	VERB
easat-9154	8	25	variable	variable	NOUN
easat-9154	8	26	.	.	PUNCT
easat-9154	9	1	employing	employ	VERB
easat-9154	9	2	a	a	DET
easat-9154	9	3	quantitative	quantitative	ADJ
easat-9154	9	4	approach	approach	NOUN
easat-9154	9	5	,	,	PUNCT
easat-9154	9	6	this	this	DET
easat-9154	9	7	research	research	NOUN
easat-9154	9	8	utilizes	utilize	VERB
easat-9154	9	9	path	path	NOUN
easat-9154	9	10	analysis	analysis	NOUN
easat-9154	9	11	and	and	CCONJ
easat-9154	9	12	multiple	multiple	ADJ
easat-9154	9	13	linear	linear	ADJ
easat-9154	9	14	regression	regression	NOUN
easat-9154	9	15	on	on	ADP
easat-9154	9	16	secondary	secondary	ADJ
easat-9154	9	17	banking	banking	NOUN
easat-9154	9	18	data	datum	NOUN
easat-9154	9	19	covering	cover	VERB
easat-9154	9	20	the	the	DET
easat-9154	9	21	period	period	NOUN
easat-9154	9	22	from	from	ADP
easat-9154	9	23	2015	2015	NUM
easat-9154	9	24	to	to	ADP
easat-9154	9	25	2023	2023	NUM
easat-9154	9	26	.	.	PUNCT
easat-9154	10	1	the	the	DET
easat-9154	10	2	findings	finding	NOUN
easat-9154	10	3	indicate	indicate	VERB
easat-9154	10	4	that	that	SCONJ
easat-9154	10	5	the	the	DET
easat-9154	10	6	implementation	implementation	NOUN
easat-9154	10	7	of	of	ADP
easat-9154	10	8	gcg	gcg	NOUN
easat-9154	10	9	has	have	VERB
easat-9154	10	10	a	a	DET
easat-9154	10	11	positive	positive	ADJ
easat-9154	10	12	and	and	CCONJ
easat-9154	10	13	significant	significant	ADJ
easat-9154	10	14	impact	impact	NOUN
easat-9154	10	15	on	on	ADP
easat-9154	10	16	firm	firm	ADJ
easat-9154	10	17	value	value	NOUN
easat-9154	10	18	.	.	PUNCT
easat-9154	11	1	moreover	moreover	ADV
easat-9154	11	2	,	,	PUNCT
easat-9154	11	3	gcg	gcg	PROPN
easat-9154	11	4	significantly	significantly	ADV
easat-9154	11	5	influences	influence	VERB
easat-9154	11	6	operational	operational	ADJ
easat-9154	11	7	efficiency	efficiency	NOUN
easat-9154	11	8	,	,	PUNCT
easat-9154	11	9	which	which	PRON
easat-9154	11	10	in	in	ADP
easat-9154	11	11	turn	turn	NOUN
easat-9154	11	12	mediates	mediate	VERB
easat-9154	11	13	the	the	DET
easat-9154	11	14	relationship	relationship	NOUN
easat-9154	11	15	between	between	ADP
easat-9154	11	16	gcg	gcg	NOUN
easat-9154	11	17	and	and	CCONJ
easat-9154	11	18	firm	firm	ADJ
easat-9154	11	19	value	value	NOUN
easat-9154	11	20	more	more	ADV
easat-9154	11	21	strongly	strongly	ADV
easat-9154	11	22	than	than	ADP
easat-9154	11	23	the	the	DET
easat-9154	11	24	direct	direct	ADJ
easat-9154	11	25	effect	effect	NOUN
easat-9154	11	26	alone	alone	ADV
easat-9154	11	27	.	.	PUNCT
easat-9154	12	1	the	the	DET
easat-9154	12	2	study	study	NOUN
easat-9154	12	3	concludes	conclude	VERB
easat-9154	12	4	that	that	SCONJ
easat-9154	12	5	an	an	DET
easat-9154	12	6	effective	effective	ADJ
easat-9154	12	7	and	and	CCONJ
easat-9154	12	8	structured	structured	ADJ
easat-9154	12	9	implementation	implementation	NOUN
easat-9154	12	10	of	of	ADP
easat-9154	12	11	gcg	gcg	NOUN
easat-9154	12	12	not	not	PART
easat-9154	12	13	only	only	ADV
easat-9154	12	14	enhances	enhance	VERB
easat-9154	12	15	internal	internal	ADJ
easat-9154	12	16	operational	operational	ADJ
easat-9154	12	17	efficiency	efficiency	NOUN
easat-9154	12	18	but	but	CCONJ
easat-9154	12	19	also	also	ADV
easat-9154	12	20	strengthens	strengthen	VERB
easat-9154	12	21	firm	firm	ADJ
easat-9154	12	22	value	value	NOUN
easat-9154	12	23	in	in	ADP
easat-9154	12	24	the	the	DET
easat-9154	12	25	eyes	eye	NOUN
easat-9154	12	26	of	of	ADP
easat-9154	12	27	shareholders	shareholder	NOUN
easat-9154	12	28	and	and	CCONJ
easat-9154	12	29	investors	investor	NOUN
easat-9154	12	30	.	.	PUNCT
easat-9154	13	1	these	these	DET
easat-9154	13	2	findings	finding	NOUN
easat-9154	13	3	provide	provide	VERB
easat-9154	13	4	important	important	ADJ
easat-9154	13	5	implications	implication	NOUN
easat-9154	13	6	for	for	ADP
easat-9154	13	7	policymakers	policymaker	NOUN
easat-9154	13	8	and	and	CCONJ
easat-9154	13	9	corporate	corporate	ADJ
easat-9154	13	10	management	management	NOUN
easat-9154	13	11	in	in	ADP
easat-9154	13	12	enhancing	enhance	VERB
easat-9154	13	13	the	the	DET
easat-9154	13	14	competitiveness	competitiveness	NOUN
easat-9154	13	15	of	of	ADP
easat-9154	13	16	the	the	DET
easat-9154	13	17	financial	financial	ADJ
easat-9154	13	18	sector	sector	NOUN
easat-9154	13	19	.	.	PUNCT
easat-9154	14	1	keywords	keyword	NOUN
easat-9154	14	2	:	:	PUNCT
easat-9154	14	3	corporate	corporate	ADJ
easat-9154	14	4	governance	governance	NOUN
easat-9154	14	5	,	,	PUNCT
easat-9154	14	6	financial	financial	ADJ
easat-9154	14	7	conglomerates	conglomerate	NOUN
easat-9154	14	8	,	,	PUNCT
easat-9154	14	9	firm	firm	ADJ
easat-9154	14	10	value	value	NOUN
easat-9154	14	11	,	,	PUNCT
easat-9154	14	12	operational	operational	ADJ
easat-9154	14	13	efficiency	efficiency	NOUN
easat-9154	14	14	.	.	PUNCT
easat-9154	15	1	1	1	X
easat-9154	15	2	.	.	X
easat-9154	15	3	introduction	introduction	NOUN
easat-9154	15	4	firm	firm	NOUN
easat-9154	15	5	value	value	NOUN
easat-9154	15	6	can	can	AUX
easat-9154	15	7	be	be	AUX
easat-9154	15	8	influenced	influence	VERB
easat-9154	15	9	by	by	ADP
easat-9154	15	10	the	the	DET
easat-9154	15	11	implementation	implementation	NOUN
easat-9154	15	12	of	of	ADP
easat-9154	15	13	good	good	ADJ
easat-9154	15	14	corporate	corporate	ADJ
easat-9154	15	15	governance	governance	NOUN
easat-9154	15	16	(	(	PUNCT
easat-9154	15	17	gcg	gcg	PROPN
easat-9154	15	18	)	)	PUNCT
easat-9154	15	19	.	.	PUNCT
easat-9154	16	1	the	the	DET
easat-9154	16	2	concept	concept	NOUN
easat-9154	16	3	of	of	ADP
easat-9154	16	4	gcg	gcg	NOUN
easat-9154	16	5	began	begin	VERB
easat-9154	16	6	to	to	PART
easat-9154	16	7	gain	gain	VERB
easat-9154	16	8	recognition	recognition	NOUN
easat-9154	16	9	in	in	ADP
easat-9154	16	10	indonesia	indonesia	PROPN
easat-9154	16	11	following	follow	VERB
easat-9154	16	12	the	the	DET
easat-9154	16	13	economic	economic	ADJ
easat-9154	16	14	crisis	crisis	NOUN
easat-9154	16	15	of	of	ADP
easat-9154	16	16	1998	1998	NUM
easat-9154	16	17	.	.	PUNCT
easat-9154	17	1	gcg	gcg	NOUN
easat-9154	17	2	functions	function	NOUN
easat-9154	17	3	as	as	ADP
easat-9154	17	4	a	a	DET
easat-9154	17	5	mechanism	mechanism	NOUN
easat-9154	17	6	for	for	ADP
easat-9154	17	7	managing	manage	VERB
easat-9154	17	8	the	the	DET
easat-9154	17	9	relationship	relationship	NOUN
easat-9154	17	10	between	between	ADP
easat-9154	17	11	company	company	NOUN
easat-9154	17	12	management	management	NOUN
easat-9154	17	13	and	and	CCONJ
easat-9154	17	14	its	its	PRON
easat-9154	17	15	stakeholders	stakeholder	NOUN
easat-9154	17	16	to	to	PART
easat-9154	17	17	achieve	achieve	VERB
easat-9154	17	18	corporate	corporate	ADJ
easat-9154	17	19	objectives	objective	NOUN
easat-9154	17	20	and	and	CCONJ
easat-9154	17	21	enhance	enhance	VERB
easat-9154	17	22	the	the	DET
easat-9154	17	23	company	company	NOUN
easat-9154	17	24	’s	’s	PART
easat-9154	17	25	contribution	contribution	NOUN
easat-9154	17	26	to	to	ADP
easat-9154	17	27	the	the	DET
easat-9154	17	28	national	national	ADJ
easat-9154	17	29	economy	economy	NOUN
easat-9154	17	30	[	[	X
easat-9154	17	31	1	1	NUM
easat-9154	17	32	]	]	PUNCT
easat-9154	17	33	.	.	PUNCT
easat-9154	18	1	according	accord	VERB
easat-9154	18	2	to	to	ADP
easat-9154	18	3	agency	agency	NOUN
easat-9154	18	4	theory	theory	NOUN
easat-9154	18	5	,	,	PUNCT
easat-9154	18	6	the	the	DET
easat-9154	18	7	interaction	interaction	NOUN
easat-9154	18	8	between	between	ADP
easat-9154	18	9	principals	principal	NOUN
easat-9154	18	10	and	and	CCONJ
easat-9154	18	11	corporate	corporate	ADJ
easat-9154	18	12	management	management	NOUN
easat-9154	18	13	creates	create	VERB
easat-9154	18	14	what	what	PRON
easat-9154	18	15	is	be	AUX
easat-9154	18	16	known	know	VERB
easat-9154	18	17	as	as	ADP
easat-9154	18	18	the	the	DET
easat-9154	18	19	agency	agency	NOUN
easat-9154	18	20	problem	problem	NOUN
easat-9154	18	21	.	.	PUNCT
easat-9154	19	1	as	as	ADP
easat-9154	19	2	agents	agent	NOUN
easat-9154	19	3	of	of	ADP
easat-9154	19	4	the	the	DET
easat-9154	19	5	principals	principal	NOUN
easat-9154	19	6	,	,	PUNCT
easat-9154	19	7	corporate	corporate	ADJ
easat-9154	19	8	managers	manager	NOUN
easat-9154	19	9	often	often	ADV
easat-9154	19	10	have	have	VERB
easat-9154	19	11	interests	interest	NOUN
easat-9154	19	12	that	that	PRON
easat-9154	19	13	diverge	diverge	VERB
easat-9154	19	14	from	from	ADP
easat-9154	19	15	the	the	DET
easat-9154	19	16	principals	principal	NOUN
easat-9154	19	17	'	'	PART
easat-9154	19	18	goal	goal	NOUN
easat-9154	19	19	of	of	ADP
easat-9154	19	20	maximizing	maximize	VERB
easat-9154	19	21	welfare	welfare	NOUN
easat-9154	19	22	through	through	ADP
easat-9154	19	23	the	the	DET
easat-9154	19	24	firm	firm	NOUN
easat-9154	19	25	’s	’s	PART
easat-9154	19	26	business	business	NOUN
easat-9154	19	27	activities	activity	NOUN
easat-9154	19	28	[	[	X
easat-9154	19	29	2	2	NUM
easat-9154	19	30	]	]	PUNCT
easat-9154	19	31	.	.	PUNCT
easat-9154	20	1	furthermore	furthermore	ADV
easat-9154	20	2	,	,	PUNCT
easat-9154	20	3	jensen	jensen	PROPN
easat-9154	20	4	and	and	CCONJ
easat-9154	20	5	meckling	meckle	VERB
easat-9154	20	6	[	[	X
easat-9154	20	7	2	2	NUM
easat-9154	20	8	]	]	PUNCT
easat-9154	20	9	emphasized	emphasize	VERB
easat-9154	20	10	that	that	SCONJ
easat-9154	20	11	both	both	CCONJ
easat-9154	20	12	internal	internal	ADJ
easat-9154	20	13	and	and	CCONJ
easat-9154	20	14	external	external	ADJ
easat-9154	20	15	control	control	NOUN
easat-9154	20	16	and	and	CCONJ
easat-9154	20	17	oversight	oversight	NOUN
easat-9154	20	18	functions	function	NOUN
easat-9154	20	19	within	within	ADP
easat-9154	20	20	the	the	DET
easat-9154	20	21	corporate	corporate	ADJ
easat-9154	20	22	governance	governance	NOUN
easat-9154	20	23	mechanism	mechanism	NOUN
easat-9154	20	24	can	can	AUX
easat-9154	20	25	influence	influence	VERB
easat-9154	20	26	firm	firm	ADJ
easat-9154	20	27	performance	performance	NOUN
easat-9154	20	28	reflected	reflect	VERB
easat-9154	20	29	in	in	ADP
easat-9154	20	30	increased	increase	VERB
easat-9154	20	31	firm	firm	ADJ
easat-9154	20	32	value	value	NOUN
easat-9154	20	33	due	due	ADP
easat-9154	20	34	to	to	ADP
easat-9154	20	35	the	the	DET
easat-9154	20	36	reduction	reduction	NOUN
easat-9154	20	37	in	in	ADP
easat-9154	20	38	costs	cost	NOUN
easat-9154	20	39	associated	associate	VERB
easat-9154	20	40	with	with	ADP
easat-9154	20	41	agency	agency	NOUN
easat-9154	20	42	problems	problem	NOUN
easat-9154	20	43	.	.	PUNCT
easat-9154	21	1	considering	consider	VERB
easat-9154	21	2	the	the	DET
easat-9154	21	3	current	current	ADJ
easat-9154	21	4	state	state	NOUN
easat-9154	21	5	of	of	ADP
easat-9154	21	6	companies	company	NOUN
easat-9154	21	7	particularly	particularly	ADV
easat-9154	21	8	the	the	DET
easat-9154	21	9	financial	financial	ADJ
easat-9154	21	10	services	service	NOUN
easat-9154	21	11	sector	sector	NOUN
easat-9154	21	12	,	,	PUNCT
easat-9154	21	13	which	which	PRON
easat-9154	21	14	has	have	AUX
easat-9154	21	15	demonstrated	demonstrate	VERB
easat-9154	21	16	sustainable	sustainable	ADJ
easat-9154	21	17	and	and	CCONJ
easat-9154	21	18	stable	stable	ADJ
easat-9154	21	19	growth	growth	NOUN
easat-9154	21	20	this	this	DET
easat-9154	21	21	sector	sector	NOUN
easat-9154	21	22	serves	serve	VERB
easat-9154	21	23	as	as	ADP
easat-9154	21	24	a	a	DET
easat-9154	21	25	key	key	ADJ
easat-9154	21	26	prerequisite	prerequisite	NOUN
easat-9154	21	27	for	for	ADP
easat-9154	21	28	enabling	enable	VERB
easat-9154	21	29	the	the	DET
easat-9154	21	30	financial	financial	ADJ
easat-9154	21	31	system	system	NOUN
easat-9154	21	32	to	to	PART
easat-9154	21	33	support	support	VERB
easat-9154	21	34	financial	financial	ADJ
easat-9154	21	35	stability	stability	NOUN
easat-9154	21	36	and	and	CCONJ
easat-9154	21	37	play	play	VERB
easat-9154	21	38	an	an	DET
easat-9154	21	39	optimal	optimal	ADJ
easat-9154	21	40	role	role	NOUN
easat-9154	21	41	in	in	ADP
easat-9154	21	42	the	the	DET
easat-9154	21	43	national	national	ADJ
easat-9154	21	44	economy	economy	NOUN
easat-9154	21	45	.	.	PUNCT
easat-9154	22	1	the	the	DET
easat-9154	22	2	financial	financial	ADJ
easat-9154	22	3	industry	industry	NOUN
easat-9154	22	4	is	be	AUX
easat-9154	22	5	characterized	characterize	VERB
easat-9154	22	6	by	by	ADP
easat-9154	22	7	high	high	ADJ
easat-9154	22	8	operational	operational	ADJ
easat-9154	22	9	complexity	complexity	NOUN
easat-9154	22	10	and	and	CCONJ
easat-9154	22	11	intense	intense	ADJ
easat-9154	22	12	competition	competition	NOUN
easat-9154	22	13	,	,	PUNCT
easat-9154	22	14	which	which	PRON
easat-9154	22	15	in	in	ADP
easat-9154	22	16	turn	turn	NOUN
easat-9154	22	17	exposes	expose	VERB
easat-9154	22	18	it	it	PRON
easat-9154	22	19	to	to	ADP
easat-9154	22	20	significant	significant	ADJ
easat-9154	22	21	risks	risk	NOUN
easat-9154	22	22	and	and	CCONJ
easat-9154	22	23	demands	demand	NOUN
easat-9154	22	24	prudent	prudent	ADJ
easat-9154	22	25	and	and	CCONJ
easat-9154	22	26	efficient	efficient	ADJ
easat-9154	22	27	operations	operation	NOUN
easat-9154	22	28	.	.	PUNCT
easat-9154	23	1	with	with	ADP
easat-9154	23	2	the	the	DET
easat-9154	23	3	advancement	advancement	NOUN
easat-9154	23	4	of	of	ADP
easat-9154	23	5	globalization	globalization	NOUN
easat-9154	23	6	,	,	PUNCT
easat-9154	23	7	information	information	NOUN
easat-9154	23	8	technology	technology	NOUN
easat-9154	23	9	,	,	PUNCT
easat-9154	23	10	product	product	NOUN
easat-9154	23	11	innovation	innovation	NOUN
easat-9154	23	12	,	,	PUNCT
easat-9154	23	13	and	and	CCONJ
easat-9154	23	14	the	the	DET
easat-9154	23	15	activities	activity	NOUN
easat-9154	23	16	of	of	ADP
easat-9154	23	17	financial	financial	ADJ
easat-9154	23	18	service	service	NOUN
easat-9154	23	19	institutions	institution	NOUN
easat-9154	23	20	(	(	PUNCT
easat-9154	23	21	fsis	fsis	NOUN
easat-9154	23	22	)	)	PUNCT
easat-9154	23	23	,	,	PUNCT
easat-9154	23	24	a	a	DET
easat-9154	23	25	financial	financial	ADJ
easat-9154	23	26	system	system	NOUN
easat-9154	23	27	has	have	AUX
easat-9154	23	28	emerged	emerge	VERB
easat-9154	23	29	that	that	PRON
easat-9154	23	30	is	be	AUX
easat-9154	23	31	complex	complex	ADJ
easat-9154	23	32	,	,	PUNCT
easat-9154	23	33	dynamic	dynamic	ADJ
easat-9154	23	34	,	,	PUNCT
easat-9154	23	35	and	and	CCONJ
easat-9154	23	36	interconnected	interconnect	VERB
easat-9154	23	37	across	across	ADP
easat-9154	23	38	sectors	sector	NOUN
easat-9154	23	39	in	in	ADP
easat-9154	23	40	terms	term	NOUN
easat-9154	23	41	of	of	ADP
easat-9154	23	42	products	product	NOUN
easat-9154	23	43	,	,	PUNCT
easat-9154	23	44	institutional	institutional	ADJ
easat-9154	23	45	structures	structure	NOUN
easat-9154	23	46	,	,	PUNCT
easat-9154	23	47	and	and	CCONJ
easat-9154	23	48	ownership	ownership	NOUN
easat-9154	23	49	.	.	PUNCT
easat-9154	24	1	in	in	ADP
easat-9154	24	2	response	response	NOUN
easat-9154	24	3	to	to	ADP
easat-9154	24	4	these	these	DET
easat-9154	24	5	conditions	condition	NOUN
easat-9154	24	6	,	,	PUNCT
easat-9154	24	7	fsis	fsis	NOUN
easat-9154	24	8	must	must	AUX
easat-9154	24	9	implement	implement	VERB
easat-9154	24	10	sound	sound	ADJ
easat-9154	24	11	governance	governance	NOUN
easat-9154	24	12	practices	practice	NOUN
easat-9154	24	13	within	within	ADP
easat-9154	24	14	both	both	DET
easat-9154	24	15	individual	individual	ADJ
easat-9154	24	16	institutions	institution	NOUN
easat-9154	24	17	and	and	CCONJ
easat-9154	24	18	financial	financial	ADJ
easat-9154	24	19	mailto	mailto	NOUN
easat-9154	24	20	:	:	PUNCT
easat-9154	24	21	julisersigalingging@ymail.com%20(j.s	julisersigalingging@ymail.com%20(j.s	NOUN
easat-9154	24	22	.	.	PUNCT
easat-9154	24	23	)	)	PUNCT
easat-9154	25	1	mailto:sumiati@ub.ac.id	mailto:sumiati@ub.ac.id	PROPN
easat-9154	25	2	mailto	mailto	PROPN
easat-9154	25	3	:	:	PUNCT
easat-9154	25	4	kusuma@ub.ac.id%20(k.r	kusuma@ub.ac.id%20(k.r	X
easat-9154	25	5	.	.	PUNCT
easat-9154	25	6	)	)	PUNCT
easat-9154	25	7	mailto	mailto	PROPN
easat-9154	25	8	:	:	PUNCT
easat-9154	25	9	kusuma@ub.ac.id%20(k.r	kusuma@ub.ac.id%20(k.r	X
easat-9154	25	10	.	.	PUNCT
easat-9154	25	11	)	)	PUNCT
easat-9154	26	1	mailto:nur_khusniyah@ub.ac.id	mailto:nur_khusniyah@ub.ac.id	PROPN
easat-9154	26	2	2284	2284	NUM
easat-9154	26	3	edelweiss	edelweiss	PROPN
easat-9154	26	4	applied	apply	VERB
easat-9154	26	5	science	science	NOUN
easat-9154	26	6	and	and	CCONJ
easat-9154	26	7	technology	technology	NOUN
easat-9154	26	8	issn	issn	PROPN
easat-9154	26	9	:	:	PUNCT
easat-9154	26	10	2576	2576	NUM
easat-9154	26	11	-	-	SYM
easat-9154	26	12	8484	8484	NUM
easat-9154	26	13	vol	vol	NOUN
easat-9154	26	14	.	.	PROPN
easat-9154	27	1	9	9	NUM
easat-9154	27	2	,	,	PUNCT
easat-9154	27	3	no	no	INTJ
easat-9154	27	4	.	.	NOUN
easat-9154	27	5	7	7	NUM
easat-9154	27	6	:	:	SYM
easat-9154	27	7	2283	2283	NUM
easat-9154	27	8	-	-	SYM
easat-9154	27	9	2296	2296	NUM
easat-9154	27	10	,	,	PUNCT
easat-9154	27	11	2025	2025	NUM
easat-9154	27	12	doi	doi	NOUN
easat-9154	27	13	:	:	PUNCT
easat-9154	27	14	10.55214/2576	10.55214/2576	NUM
easat-9154	27	15	-	-	PUNCT
easat-9154	27	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	27	17	©	©	PROPN
easat-9154	27	18	2025	2025	NUM
easat-9154	27	19	by	by	ADP
easat-9154	27	20	the	the	DET
easat-9154	27	21	authors	author	NOUN
easat-9154	27	22	;	;	PUNCT
easat-9154	27	23	licensee	licensee	PROPN
easat-9154	27	24	learning	learn	VERB
easat-9154	27	25	gate	gate	NOUN
easat-9154	27	26	conglomerates	conglomerate	NOUN
easat-9154	27	27	.	.	PUNCT
easat-9154	28	1	to	to	PART
easat-9154	28	2	achieve	achieve	VERB
easat-9154	28	3	effective	effective	ADJ
easat-9154	28	4	integrated	integrated	ADJ
easat-9154	28	5	governance	governance	NOUN
easat-9154	28	6	,	,	PUNCT
easat-9154	28	7	financial	financial	ADJ
easat-9154	28	8	conglomerates	conglomerate	NOUN
easat-9154	28	9	must	must	AUX
easat-9154	28	10	establish	establish	VERB
easat-9154	28	11	integrated	integrated	ADJ
easat-9154	28	12	governance	governance	NOUN
easat-9154	28	13	guidelines	guideline	NOUN
easat-9154	28	14	based	base	VERB
easat-9154	28	15	on	on	ADP
easat-9154	28	16	conservative	conservative	ADJ
easat-9154	28	17	regulations	regulation	NOUN
easat-9154	28	18	to	to	PART
easat-9154	28	19	serve	serve	VERB
easat-9154	28	20	as	as	ADP
easat-9154	28	21	a	a	DET
easat-9154	28	22	framework	framework	NOUN
easat-9154	28	23	for	for	ADP
easat-9154	28	24	fsis	fsis	NOUN
easat-9154	28	25	within	within	ADP
easat-9154	28	26	the	the	DET
easat-9154	28	27	conglomerate	conglomerate	NOUN
easat-9154	28	28	.	.	PUNCT
easat-9154	29	1	these	these	DET
easat-9154	29	2	guidelines	guideline	NOUN
easat-9154	29	3	are	be	AUX
easat-9154	29	4	expected	expect	VERB
easat-9154	29	5	to	to	PART
easat-9154	29	6	improve	improve	VERB
easat-9154	29	7	the	the	DET
easat-9154	29	8	quality	quality	NOUN
easat-9154	29	9	of	of	ADP
easat-9154	29	10	integrated	integrate	VERB
easat-9154	29	11	governance	governance	NOUN
easat-9154	29	12	practices	practice	NOUN
easat-9154	29	13	.	.	PUNCT
easat-9154	30	1	the	the	DET
easat-9154	30	2	implementation	implementation	NOUN
easat-9154	30	3	of	of	ADP
easat-9154	30	4	good	good	ADJ
easat-9154	30	5	corporate	corporate	ADJ
easat-9154	30	6	governance	governance	NOUN
easat-9154	30	7	helps	helps	AUX
easat-9154	30	8	mitigate	mitigate	VERB
easat-9154	30	9	agency	agency	NOUN
easat-9154	30	10	conflicts	conflict	NOUN
easat-9154	30	11	,	,	PUNCT
easat-9154	30	12	thereby	thereby	ADV
easat-9154	30	13	increasing	increase	VERB
easat-9154	30	14	the	the	DET
easat-9154	30	15	transparency	transparency	NOUN
easat-9154	30	16	of	of	ADP
easat-9154	30	17	information	information	NOUN
easat-9154	30	18	disclosed	disclose	VERB
easat-9154	30	19	by	by	ADP
easat-9154	30	20	managers	manager	NOUN
easat-9154	30	21	to	to	ADP
easat-9154	30	22	shareholders	shareholder	NOUN
easat-9154	30	23	.	.	PUNCT
easat-9154	31	1	studies	study	NOUN
easat-9154	31	2	by	by	ADP
easat-9154	31	3	yuliusman	yuliusman	NOUN
easat-9154	31	4	and	and	CCONJ
easat-9154	31	5	kusuma	kusuma	PRON
easat-9154	32	1	[	[	X
easat-9154	32	2	3	3	X
easat-9154	32	3	]	]	PUNCT
easat-9154	32	4	as	as	ADV
easat-9154	32	5	well	well	ADV
easat-9154	32	6	as	as	ADP
easat-9154	32	7	retno	retno	NOUN
easat-9154	32	8	and	and	CCONJ
easat-9154	32	9	priantinah	priantinah	PROPN
easat-9154	33	1	[	[	X
easat-9154	33	2	4	4	X
easat-9154	33	3	]	]	PUNCT
easat-9154	33	4	utilizing	utilize	VERB
easat-9154	33	5	the	the	DET
easat-9154	33	6	corporate	corporate	ADJ
easat-9154	33	7	governance	governance	NOUN
easat-9154	33	8	perception	perception	NOUN
easat-9154	33	9	index	index	NOUN
easat-9154	33	10	(	(	PUNCT
easat-9154	33	11	cgpi	cgpi	NOUN
easat-9154	33	12	)	)	PUNCT
easat-9154	33	13	as	as	ADP
easat-9154	33	14	an	an	DET
easat-9154	33	15	indicator	indicator	NOUN
easat-9154	33	16	,	,	PUNCT
easat-9154	33	17	concluded	conclude	VERB
easat-9154	33	18	that	that	SCONJ
easat-9154	33	19	gcg	gcg	NOUN
easat-9154	33	20	has	have	VERB
easat-9154	33	21	a	a	DET
easat-9154	33	22	positive	positive	ADJ
easat-9154	33	23	influence	influence	NOUN
easat-9154	33	24	on	on	ADP
easat-9154	33	25	firm	firm	ADJ
easat-9154	33	26	value	value	NOUN
easat-9154	33	27	.	.	PUNCT
easat-9154	34	1	studies	study	NOUN
easat-9154	34	2	by	by	ADP
easat-9154	34	3	farooq	farooq	PROPN
easat-9154	34	4	,	,	PUNCT
easat-9154	34	5	et	et	PROPN
easat-9154	34	6	al	al	PROPN
easat-9154	34	7	.	.	PUNCT
easat-9154	35	1	[	[	X
easat-9154	35	2	5	5	NUM
easat-9154	35	3	]	]	PUNCT
easat-9154	35	4	;	;	PUNCT
easat-9154	35	5	boachie	boachie	NOUN
easat-9154	35	6	[	[	X
easat-9154	35	7	6	6	NUM
easat-9154	35	8	]	]	PUNCT
easat-9154	35	9	;	;	PUNCT
easat-9154	35	10	safitri	safitri	ADJ
easat-9154	35	11	and	and	CCONJ
easat-9154	35	12	kamil	kamil	PROPN
easat-9154	36	1	[	[	X
easat-9154	36	2	7	7	NUM
easat-9154	36	3	]	]	X
easat-9154	36	4	;	;	PUNCT
easat-9154	36	5	irmalasari	irmalasari	ADJ
easat-9154	36	6	,	,	PUNCT
easat-9154	36	7	et	et	PROPN
easat-9154	36	8	al	al	PROPN
easat-9154	36	9	.	.	PUNCT
easat-9154	37	1	[	[	X
easat-9154	37	2	8	8	NUM
easat-9154	37	3	]	]	PUNCT
easat-9154	37	4	;	;	PUNCT
easat-9154	37	5	ekasari	ekasari	PROPN
easat-9154	37	6	and	and	CCONJ
easat-9154	37	7	kus	kus	PROPN
easat-9154	37	8	noegroho	noegroho	PROPN
easat-9154	38	1	[	[	X
easat-9154	38	2	9	9	NUM
easat-9154	38	3	]	]	PUNCT
easat-9154	38	4	and	and	CCONJ
easat-9154	38	5	firdausya	firdausya	NOUN
easat-9154	38	6	and	and	CCONJ
easat-9154	38	7	effendi	effendi	VERB
easat-9154	38	8	[	[	X
easat-9154	38	9	10	10	NUM
easat-9154	38	10	]	]	PUNCT
easat-9154	38	11	which	which	PRON
easat-9154	38	12	employed	employ	VERB
easat-9154	38	13	different	different	ADJ
easat-9154	38	14	gcg	gcg	NOUN
easat-9154	38	15	indicators	indicator	NOUN
easat-9154	38	16	such	such	ADJ
easat-9154	38	17	as	as	ADP
easat-9154	38	18	board	board	NOUN
easat-9154	38	19	size	size	NOUN
easat-9154	38	20	,	,	PUNCT
easat-9154	38	21	audit	audit	NOUN
easat-9154	38	22	committee	committee	NOUN
easat-9154	38	23	composition	composition	NOUN
easat-9154	38	24	,	,	PUNCT
easat-9154	38	25	and	and	CCONJ
easat-9154	38	26	ownership	ownership	NOUN
easat-9154	38	27	structure	structure	NOUN
easat-9154	38	28	(	(	PUNCT
easat-9154	38	29	both	both	CCONJ
easat-9154	38	30	institutional	institutional	ADJ
easat-9154	38	31	and	and	CCONJ
easat-9154	38	32	managerial	managerial	ADJ
easat-9154	38	33	)	)	PUNCT
easat-9154	38	34	,	,	PUNCT
easat-9154	38	35	also	also	ADV
easat-9154	38	36	concluded	conclude	VERB
easat-9154	38	37	that	that	SCONJ
easat-9154	38	38	gcg	gcg	NOUN
easat-9154	38	39	has	have	VERB
easat-9154	38	40	a	a	DET
easat-9154	38	41	positive	positive	ADJ
easat-9154	38	42	impact	impact	NOUN
easat-9154	38	43	on	on	ADP
easat-9154	38	44	firm	firm	ADJ
easat-9154	38	45	value	value	NOUN
easat-9154	38	46	.	.	PUNCT
easat-9154	39	1	the	the	DET
easat-9154	39	2	implementation	implementation	NOUN
easat-9154	39	3	of	of	ADP
easat-9154	39	4	gcg	gcg	NOUN
easat-9154	39	5	by	by	ADP
easat-9154	39	6	a	a	DET
easat-9154	39	7	company	company	NOUN
easat-9154	39	8	enhances	enhance	VERB
easat-9154	39	9	shareholder	shareholder	NOUN
easat-9154	39	10	confidence	confidence	NOUN
easat-9154	39	11	in	in	ADP
easat-9154	39	12	investing	invest	VERB
easat-9154	39	13	their	their	PRON
easat-9154	39	14	capital	capital	NOUN
easat-9154	39	15	in	in	ADP
easat-9154	39	16	the	the	DET
easat-9154	39	17	firm	firm	NOUN
easat-9154	39	18	.	.	PUNCT
easat-9154	40	1	this	this	DET
easat-9154	40	2	confidence	confidence	NOUN
easat-9154	40	3	arises	arise	VERB
easat-9154	40	4	from	from	ADP
easat-9154	40	5	the	the	DET
easat-9154	40	6	information	information	NOUN
easat-9154	40	7	gap	gap	NOUN
easat-9154	40	8	between	between	ADP
easat-9154	40	9	investors	investor	NOUN
easat-9154	40	10	and	and	CCONJ
easat-9154	40	11	management	management	NOUN
easat-9154	40	12	,	,	PUNCT
easat-9154	40	13	where	where	SCONJ
easat-9154	40	14	managers	manager	NOUN
easat-9154	40	15	possess	possess	VERB
easat-9154	40	16	more	more	ADV
easat-9154	40	17	comprehensive	comprehensive	ADJ
easat-9154	40	18	knowledge	knowledge	NOUN
easat-9154	40	19	about	about	ADP
easat-9154	40	20	the	the	DET
easat-9154	40	21	company	company	NOUN
easat-9154	40	22	’s	’s	PART
easat-9154	40	23	operations	operation	NOUN
easat-9154	40	24	.	.	PUNCT
easat-9154	41	1	consequently	consequently	ADV
easat-9154	41	2	,	,	PUNCT
easat-9154	41	3	gcg	gcg	PROPN
easat-9154	41	4	disclosure	disclosure	NOUN
easat-9154	41	5	serves	serve	VERB
easat-9154	41	6	to	to	PART
easat-9154	41	7	reduce	reduce	VERB
easat-9154	41	8	information	information	NOUN
easat-9154	41	9	asymmetry	asymmetry	NOUN
easat-9154	41	10	.	.	PUNCT
easat-9154	42	1	furthermore	furthermore	ADV
easat-9154	42	2	,	,	PUNCT
easat-9154	42	3	the	the	DET
easat-9154	42	4	implementation	implementation	NOUN
easat-9154	42	5	of	of	ADP
easat-9154	42	6	gcg	gcg	NOUN
easat-9154	42	7	aims	aim	VERB
easat-9154	42	8	to	to	PART
easat-9154	42	9	optimize	optimize	VERB
easat-9154	42	10	corporate	corporate	ADJ
easat-9154	42	11	performance	performance	NOUN
easat-9154	42	12	,	,	PUNCT
easat-9154	42	13	and	and	CCONJ
easat-9154	42	14	is	be	AUX
easat-9154	42	15	therefore	therefore	ADV
easat-9154	42	16	believed	believe	VERB
easat-9154	42	17	to	to	PART
easat-9154	42	18	play	play	VERB
easat-9154	42	19	a	a	DET
easat-9154	42	20	key	key	ADJ
easat-9154	42	21	role	role	NOUN
easat-9154	42	22	in	in	ADP
easat-9154	42	23	increasing	increase	VERB
easat-9154	42	24	firm	firm	ADJ
easat-9154	42	25	value	value	NOUN
easat-9154	42	26	.	.	PUNCT
easat-9154	43	1	meanwhile	meanwhile	ADV
easat-9154	43	2	,	,	PUNCT
easat-9154	43	3	studies	study	NOUN
easat-9154	43	4	by	by	ADP
easat-9154	43	5	firmansyah	firmansyah	NOUN
easat-9154	43	6	,	,	PUNCT
easat-9154	43	7	et	et	PROPN
easat-9154	43	8	al	al	PROPN
easat-9154	43	9	.	.	PUNCT
easat-9154	44	1	[	[	X
easat-9154	44	2	11	11	NUM
easat-9154	44	3	]	]	PUNCT
easat-9154	44	4	and	and	CCONJ
easat-9154	44	5	haryono	haryono	PROPN
easat-9154	44	6	and	and	CCONJ
easat-9154	44	7	paminto	paminto	VERB
easat-9154	44	8	[	[	X
easat-9154	44	9	12	12	NUM
easat-9154	44	10	]	]	PUNCT
easat-9154	44	11	as	as	ADV
easat-9154	44	12	well	well	ADV
easat-9154	44	13	as	as	ADP
easat-9154	44	14	susilo	susilo	ADJ
easat-9154	44	15	,	,	PUNCT
easat-9154	44	16	et	et	PROPN
easat-9154	44	17	al	al	PROPN
easat-9154	44	18	.	.	PUNCT
easat-9154	45	1	[	[	X
easat-9154	45	2	13	13	NUM
easat-9154	45	3	]	]	PUNCT
easat-9154	45	4	concluded	conclude	VERB
easat-9154	45	5	that	that	SCONJ
easat-9154	45	6	corporate	corporate	ADJ
easat-9154	45	7	governance	governance	NOUN
easat-9154	45	8	does	do	AUX
easat-9154	45	9	not	not	PART
easat-9154	45	10	have	have	VERB
easat-9154	45	11	a	a	DET
easat-9154	45	12	significant	significant	ADJ
easat-9154	45	13	impact	impact	NOUN
easat-9154	45	14	on	on	ADP
easat-9154	45	15	firm	firm	ADJ
easat-9154	45	16	value	value	NOUN
easat-9154	45	17	.	.	PUNCT
easat-9154	46	1	furthermore	furthermore	ADV
easat-9154	46	2	,	,	PUNCT
easat-9154	46	3	research	research	NOUN
easat-9154	46	4	conducted	conduct	VERB
easat-9154	46	5	by	by	ADP
easat-9154	46	6	ahmad	ahmad	PROPN
easat-9154	46	7	,	,	PUNCT
easat-9154	46	8	et	et	PROPN
easat-9154	46	9	al	al	PROPN
easat-9154	46	10	.	.	PUNCT
easat-9154	47	1	[	[	X
easat-9154	47	2	14	14	NUM
easat-9154	47	3	]	]	X
easat-9154	47	4	;	;	PUNCT
easat-9154	47	5	hapsari	hapsari	PROPN
easat-9154	47	6	[	[	X
easat-9154	47	7	15	15	NUM
easat-9154	47	8	]	]	PUNCT
easat-9154	47	9	;	;	PUNCT
easat-9154	47	10	mutmainah	mutmainah	PROPN
easat-9154	48	1	[	[	X
easat-9154	48	2	16	16	NUM
easat-9154	48	3	]	]	PUNCT
easat-9154	48	4	and	and	CCONJ
easat-9154	48	5	sitorus	sitorus	NOUN
easat-9154	48	6	and	and	CCONJ
easat-9154	48	7	sitorus	sitorus	NOUN
easat-9154	48	8	[	[	X
easat-9154	48	9	17	17	NUM
easat-9154	48	10	]	]	PUNCT
easat-9154	48	11	found	find	VERB
easat-9154	48	12	that	that	SCONJ
easat-9154	48	13	corporate	corporate	ADJ
easat-9154	48	14	governance	governance	NOUN
easat-9154	48	15	has	have	VERB
easat-9154	48	16	a	a	DET
easat-9154	48	17	negative	negative	ADJ
easat-9154	48	18	effect	effect	NOUN
easat-9154	48	19	on	on	ADP
easat-9154	48	20	firm	firm	ADJ
easat-9154	48	21	value	value	NOUN
easat-9154	48	22	.	.	PUNCT
easat-9154	49	1	these	these	DET
easat-9154	49	2	conflicting	conflicting	ADJ
easat-9154	49	3	findings	finding	NOUN
easat-9154	49	4	highlight	highlight	VERB
easat-9154	49	5	the	the	DET
easat-9154	49	6	need	need	NOUN
easat-9154	49	7	for	for	ADP
easat-9154	49	8	further	further	ADJ
easat-9154	49	9	investigation	investigation	NOUN
easat-9154	49	10	and	and	CCONJ
easat-9154	49	11	empirical	empirical	ADJ
easat-9154	49	12	testing	testing	NOUN
easat-9154	49	13	regarding	regard	VERB
easat-9154	49	14	the	the	DET
easat-9154	49	15	influence	influence	NOUN
easat-9154	49	16	of	of	ADP
easat-9154	49	17	corporate	corporate	ADJ
easat-9154	49	18	governance	governance	NOUN
easat-9154	49	19	on	on	ADP
easat-9154	49	20	firm	firm	ADJ
easat-9154	49	21	value	value	NOUN
easat-9154	49	22	.	.	PUNCT
easat-9154	50	1	this	this	DET
easat-9154	50	2	study	study	NOUN
easat-9154	50	3	is	be	AUX
easat-9154	50	4	motivated	motivate	VERB
easat-9154	50	5	by	by	ADP
easat-9154	50	6	the	the	DET
easat-9154	50	7	complexity	complexity	NOUN
easat-9154	50	8	of	of	ADP
easat-9154	50	9	financial	financial	ADJ
easat-9154	50	10	conglomerate	conglomerate	NOUN
easat-9154	50	11	structures	structure	NOUN
easat-9154	50	12	in	in	ADP
easat-9154	50	13	indonesia	indonesia	PROPN
easat-9154	50	14	,	,	PUNCT
easat-9154	50	15	which	which	PRON
easat-9154	50	16	has	have	VERB
easat-9154	50	17	the	the	DET
easat-9154	50	18	potential	potential	NOUN
easat-9154	50	19	to	to	PART
easat-9154	50	20	increase	increase	VERB
easat-9154	50	21	risk	risk	NOUN
easat-9154	50	22	exposure	exposure	NOUN
easat-9154	50	23	and	and	CCONJ
easat-9154	50	24	create	create	VERB
easat-9154	50	25	new	new	ADJ
easat-9154	50	26	challenges	challenge	NOUN
easat-9154	50	27	in	in	ADP
easat-9154	50	28	maintaining	maintain	VERB
easat-9154	50	29	the	the	DET
easat-9154	50	30	stability	stability	NOUN
easat-9154	50	31	of	of	ADP
easat-9154	50	32	the	the	DET
easat-9154	50	33	financial	financial	ADJ
easat-9154	50	34	sector	sector	NOUN
easat-9154	50	35	.	.	PUNCT
easat-9154	51	1	the	the	DET
easat-9154	51	2	main	main	ADJ
easat-9154	51	3	issue	issue	NOUN
easat-9154	51	4	addressed	address	VERB
easat-9154	51	5	in	in	ADP
easat-9154	51	6	this	this	DET
easat-9154	51	7	research	research	NOUN
easat-9154	51	8	is	be	AUX
easat-9154	51	9	the	the	DET
easat-9154	51	10	suboptimal	suboptimal	ADJ
easat-9154	51	11	understanding	understanding	NOUN
easat-9154	51	12	of	of	ADP
easat-9154	51	13	the	the	DET
easat-9154	51	14	implementation	implementation	NOUN
easat-9154	51	15	of	of	ADP
easat-9154	51	16	good	good	ADJ
easat-9154	51	17	corporate	corporate	ADJ
easat-9154	51	18	governance	governance	NOUN
easat-9154	51	19	(	(	PUNCT
easat-9154	51	20	gcg	gcg	PROPN
easat-9154	51	21	)	)	PUNCT
easat-9154	51	22	in	in	ADP
easat-9154	51	23	relation	relation	NOUN
easat-9154	51	24	to	to	ADP
easat-9154	51	25	firm	firm	ADJ
easat-9154	51	26	value	value	NOUN
easat-9154	51	27	,	,	PUNCT
easat-9154	51	28	particularly	particularly	ADV
easat-9154	51	29	within	within	ADP
easat-9154	51	30	the	the	DET
easat-9154	51	31	financial	financial	ADJ
easat-9154	51	32	conglomerate	conglomerate	NOUN
easat-9154	51	33	sector	sector	NOUN
easat-9154	51	34	,	,	PUNCT
easat-9154	51	35	as	as	ADV
easat-9154	51	36	well	well	ADV
easat-9154	51	37	as	as	ADP
easat-9154	51	38	how	how	SCONJ
easat-9154	51	39	operational	operational	ADJ
easat-9154	51	40	efficiency	efficiency	NOUN
easat-9154	51	41	may	may	AUX
easat-9154	51	42	serve	serve	VERB
easat-9154	51	43	as	as	ADP
easat-9154	51	44	a	a	DET
easat-9154	51	45	mediating	mediate	VERB
easat-9154	51	46	variable	variable	NOUN
easat-9154	51	47	in	in	ADP
easat-9154	51	48	this	this	DET
easat-9154	51	49	relationship	relationship	NOUN
easat-9154	51	50	.	.	PUNCT
easat-9154	52	1	the	the	DET
easat-9154	52	2	study	study	NOUN
easat-9154	52	3	aims	aim	VERB
easat-9154	52	4	to	to	PART
easat-9154	52	5	empirically	empirically	ADV
easat-9154	52	6	examine	examine	VERB
easat-9154	52	7	and	and	CCONJ
easat-9154	52	8	analyze	analyze	VERB
easat-9154	52	9	the	the	DET
easat-9154	52	10	influence	influence	NOUN
easat-9154	52	11	of	of	ADP
easat-9154	52	12	each	each	PRON
easat-9154	52	13	of	of	ADP
easat-9154	52	14	these	these	DET
easat-9154	52	15	factors	factor	NOUN
easat-9154	52	16	on	on	ADP
easat-9154	52	17	firm	firm	ADJ
easat-9154	52	18	value	value	NOUN
easat-9154	52	19	and	and	CCONJ
easat-9154	52	20	operational	operational	ADJ
easat-9154	52	21	efficiency	efficiency	NOUN
easat-9154	52	22	,	,	PUNCT
easat-9154	52	23	and	and	CCONJ
easat-9154	52	24	to	to	PART
easat-9154	52	25	assess	assess	VERB
easat-9154	52	26	the	the	DET
easat-9154	52	27	role	role	NOUN
easat-9154	52	28	of	of	ADP
easat-9154	52	29	efficiency	efficiency	NOUN
easat-9154	52	30	as	as	ADP
easat-9154	52	31	a	a	DET
easat-9154	52	32	mediator	mediator	NOUN
easat-9154	52	33	in	in	ADP
easat-9154	52	34	the	the	DET
easat-9154	52	35	causal	causal	NOUN
easat-9154	52	36	relationship	relationship	NOUN
easat-9154	52	37	.	.	PUNCT
easat-9154	53	1	additionally	additionally	ADV
easat-9154	53	2	,	,	PUNCT
easat-9154	53	3	this	this	DET
easat-9154	53	4	research	research	NOUN
easat-9154	53	5	offers	offer	VERB
easat-9154	53	6	practical	practical	ADJ
easat-9154	53	7	contributions	contribution	NOUN
easat-9154	53	8	for	for	ADP
easat-9154	53	9	regulators	regulator	NOUN
easat-9154	53	10	,	,	PUNCT
easat-9154	53	11	financial	financial	ADJ
easat-9154	53	12	service	service	NOUN
easat-9154	53	13	industry	industry	NOUN
easat-9154	53	14	practitioners	practitioner	NOUN
easat-9154	53	15	,	,	PUNCT
easat-9154	53	16	and	and	CCONJ
easat-9154	53	17	shareholders	shareholder	NOUN
easat-9154	53	18	in	in	ADP
easat-9154	53	19	formulating	formulate	VERB
easat-9154	53	20	more	more	ADV
easat-9154	53	21	adaptive	adaptive	ADJ
easat-9154	53	22	and	and	CCONJ
easat-9154	53	23	systematic	systematic	ADJ
easat-9154	53	24	governance	governance	NOUN
easat-9154	53	25	policies	policy	NOUN
easat-9154	53	26	to	to	PART
easat-9154	53	27	enhance	enhance	VERB
easat-9154	53	28	firm	firm	ADJ
easat-9154	53	29	value	value	NOUN
easat-9154	53	30	and	and	CCONJ
easat-9154	53	31	mitigate	mitigate	VERB
easat-9154	53	32	potential	potential	ADJ
easat-9154	53	33	systemic	systemic	ADJ
easat-9154	53	34	risks	risk	NOUN
easat-9154	53	35	within	within	ADP
easat-9154	53	36	the	the	DET
easat-9154	53	37	financial	financial	ADJ
easat-9154	53	38	sector	sector	NOUN
easat-9154	53	39	.	.	PUNCT
easat-9154	54	1	2	2	X
easat-9154	54	2	.	.	X
easat-9154	54	3	method	method	NOUN
easat-9154	54	4	this	this	DET
easat-9154	54	5	study	study	NOUN
easat-9154	54	6	adopts	adopt	VERB
easat-9154	54	7	a	a	DET
easat-9154	54	8	quantitative	quantitative	ADJ
easat-9154	54	9	research	research	NOUN
easat-9154	54	10	approach	approach	NOUN
easat-9154	54	11	.	.	PUNCT
easat-9154	55	1	the	the	DET
easat-9154	55	2	quantitative	quantitative	ADJ
easat-9154	55	3	data	datum	NOUN
easat-9154	55	4	will	will	AUX
easat-9154	55	5	be	be	AUX
easat-9154	55	6	analyzed	analyze	VERB
easat-9154	55	7	using	use	VERB
easat-9154	55	8	statistical	statistical	ADJ
easat-9154	55	9	methods	method	NOUN
easat-9154	55	10	.	.	PUNCT
easat-9154	56	1	the	the	DET
easat-9154	56	2	research	research	NOUN
easat-9154	56	3	is	be	AUX
easat-9154	56	4	classified	classify	VERB
easat-9154	56	5	as	as	ADP
easat-9154	56	6	causal	causal	ADV
easat-9154	56	7	in	in	ADP
easat-9154	56	8	nature	nature	NOUN
easat-9154	56	9	,	,	PUNCT
easat-9154	56	10	as	as	SCONJ
easat-9154	56	11	it	it	PRON
easat-9154	56	12	aims	aim	VERB
easat-9154	56	13	to	to	PART
easat-9154	56	14	test	test	VERB
easat-9154	56	15	the	the	DET
easat-9154	56	16	relationships	relationship	NOUN
easat-9154	56	17	between	between	ADP
easat-9154	56	18	variables	variable	NOUN
easat-9154	56	19	[	[	X
easat-9154	56	20	18	18	NUM
easat-9154	56	21	]	]	PUNCT
easat-9154	56	22	.	.	PUNCT
easat-9154	57	1	specifically	specifically	ADV
easat-9154	57	2	,	,	PUNCT
easat-9154	57	3	the	the	DET
easat-9154	57	4	study	study	NOUN
easat-9154	57	5	examines	examine	VERB
easat-9154	57	6	the	the	DET
easat-9154	57	7	relationship	relationship	NOUN
easat-9154	57	8	between	between	ADP
easat-9154	57	9	the	the	DET
easat-9154	57	10	implementation	implementation	NOUN
easat-9154	57	11	of	of	ADP
easat-9154	57	12	good	good	ADJ
easat-9154	57	13	corporate	corporate	ADJ
easat-9154	57	14	governance	governance	NOUN
easat-9154	57	15	(	(	PUNCT
easat-9154	57	16	gcg	gcg	PROPN
easat-9154	57	17	)	)	PUNCT
easat-9154	57	18	and	and	CCONJ
easat-9154	57	19	firm	firm	ADJ
easat-9154	57	20	value	value	NOUN
easat-9154	57	21	,	,	PUNCT
easat-9154	57	22	as	as	ADV
easat-9154	57	23	well	well	ADV
easat-9154	57	24	as	as	ADP
easat-9154	57	25	the	the	DET
easat-9154	57	26	relationship	relationship	NOUN
easat-9154	57	27	between	between	ADP
easat-9154	57	28	gcg	gcg	NOUN
easat-9154	57	29	implementation	implementation	NOUN
easat-9154	57	30	and	and	CCONJ
easat-9154	57	31	operational	operational	ADJ
easat-9154	57	32	efficiency	efficiency	NOUN
easat-9154	57	33	.	.	PUNCT
easat-9154	58	1	additionally	additionally	ADV
easat-9154	58	2	,	,	PUNCT
easat-9154	58	3	it	it	PRON
easat-9154	58	4	investigates	investigate	VERB
easat-9154	58	5	the	the	DET
easat-9154	58	6	mediating	mediate	VERB
easat-9154	58	7	role	role	NOUN
easat-9154	58	8	of	of	ADP
easat-9154	58	9	operational	operational	ADJ
easat-9154	58	10	efficiency	efficiency	NOUN
easat-9154	58	11	in	in	ADP
easat-9154	58	12	the	the	DET
easat-9154	58	13	relationship	relationship	NOUN
easat-9154	58	14	between	between	ADP
easat-9154	58	15	gcg	gcg	NOUN
easat-9154	58	16	and	and	CCONJ
easat-9154	58	17	firm	firm	ADJ
easat-9154	58	18	value	value	NOUN
easat-9154	58	19	.	.	PUNCT
easat-9154	59	1	the	the	DET
easat-9154	59	2	population	population	NOUN
easat-9154	59	3	of	of	ADP
easat-9154	59	4	this	this	DET
easat-9154	59	5	study	study	NOUN
easat-9154	59	6	comprises	comprise	VERB
easat-9154	59	7	the	the	DET
easat-9154	59	8	banking	banking	NOUN
easat-9154	59	9	sector	sector	NOUN
easat-9154	59	10	entities	entity	NOUN
easat-9154	59	11	that	that	PRON
easat-9154	59	12	are	be	AUX
easat-9154	59	13	part	part	NOUN
easat-9154	59	14	of	of	ADP
easat-9154	59	15	financial	financial	ADJ
easat-9154	59	16	conglomerates	conglomerate	NOUN
easat-9154	59	17	in	in	ADP
easat-9154	59	18	indonesia	indonesia	PROPN
easat-9154	59	19	.	.	PUNCT
easat-9154	60	1	the	the	DET
easat-9154	60	2	research	research	NOUN
easat-9154	60	3	period	period	NOUN
easat-9154	60	4	spans	span	VERB
easat-9154	60	5	from	from	ADP
easat-9154	60	6	2015	2015	NUM
easat-9154	60	7	to	to	ADP
easat-9154	60	8	2023	2023	NUM
easat-9154	60	9	.	.	PUNCT
easat-9154	61	1	this	this	DET
easat-9154	61	2	timeframe	timeframe	NOUN
easat-9154	61	3	was	be	AUX
easat-9154	61	4	selected	select	VERB
easat-9154	61	5	because	because	SCONJ
easat-9154	61	6	it	it	PRON
easat-9154	61	7	follows	follow	VERB
easat-9154	61	8	the	the	DET
easat-9154	61	9	issuance	issuance	NOUN
easat-9154	61	10	of	of	ADP
easat-9154	61	11	specific	specific	ADJ
easat-9154	61	12	regulations	regulation	NOUN
easat-9154	61	13	in	in	ADP
easat-9154	61	14	2014	2014	NUM
easat-9154	61	15	that	that	PRON
easat-9154	61	16	govern	govern	VERB
easat-9154	61	17	financial	financial	ADJ
easat-9154	61	18	conglomerates	conglomerate	NOUN
easat-9154	61	19	within	within	ADP
easat-9154	61	20	the	the	DET
easat-9154	61	21	indonesian	indonesian	ADJ
easat-9154	61	22	banking	banking	NOUN
easat-9154	61	23	industry	industry	NOUN
easat-9154	61	24	.	.	PUNCT
easat-9154	62	1	the	the	DET
easat-9154	62	2	impact	impact	NOUN
easat-9154	62	3	of	of	ADP
easat-9154	62	4	these	these	DET
easat-9154	62	5	regulations	regulation	NOUN
easat-9154	62	6	began	begin	VERB
easat-9154	62	7	to	to	PART
easat-9154	62	8	emerge	emerge	VERB
easat-9154	62	9	in	in	ADP
easat-9154	62	10	2015	2015	NUM
easat-9154	62	11	.	.	PUNCT
easat-9154	63	1	the	the	DET
easat-9154	63	2	sample	sample	NOUN
easat-9154	63	3	is	be	AUX
easat-9154	63	4	a	a	DET
easat-9154	63	5	subset	subset	NOUN
easat-9154	63	6	of	of	ADP
easat-9154	63	7	the	the	DET
easat-9154	63	8	population	population	NOUN
easat-9154	63	9	consisting	consist	VERB
easat-9154	63	10	of	of	ADP
easat-9154	63	11	selected	select	VERB
easat-9154	63	12	members	member	NOUN
easat-9154	63	13	.	.	PUNCT
easat-9154	64	1	by	by	ADP
easat-9154	64	2	studying	study	VERB
easat-9154	64	3	the	the	DET
easat-9154	64	4	sample	sample	NOUN
easat-9154	64	5	,	,	PUNCT
easat-9154	64	6	researchers	researcher	NOUN
easat-9154	64	7	are	be	AUX
easat-9154	64	8	expected	expect	VERB
easat-9154	64	9	to	to	PART
easat-9154	64	10	draw	draw	VERB
easat-9154	64	11	conclusions	conclusion	NOUN
easat-9154	64	12	that	that	PRON
easat-9154	64	13	can	can	AUX
easat-9154	64	14	be	be	AUX
easat-9154	64	15	generalized	generalize	VERB
easat-9154	64	16	to	to	ADP
easat-9154	64	17	the	the	DET
easat-9154	64	18	target	target	NOUN
easat-9154	64	19	population	population	NOUN
easat-9154	65	1	[	[	X
easat-9154	65	2	18	18	NUM
easat-9154	65	3	]	]	PUNCT
easat-9154	65	4	.	.	PUNCT
easat-9154	66	1	in	in	ADP
easat-9154	66	2	this	this	DET
easat-9154	66	3	study	study	NOUN
easat-9154	66	4	,	,	PUNCT
easat-9154	66	5	the	the	DET
easat-9154	66	6	researcher	researcher	NOUN
easat-9154	66	7	utilized	utilize	VERB
easat-9154	66	8	secondary	secondary	ADJ
easat-9154	66	9	data	datum	NOUN
easat-9154	66	10	collected	collect	VERB
easat-9154	66	11	from	from	ADP
easat-9154	66	12	the	the	DET
easat-9154	66	13	official	official	ADJ
easat-9154	66	14	website	website	NOUN
easat-9154	66	15	of	of	ADP
easat-9154	66	16	the	the	DET
easat-9154	66	17	financial	financial	ADJ
easat-9154	66	18	services	service	NOUN
easat-9154	66	19	authority	authority	NOUN
easat-9154	66	20	(	(	PUNCT
easat-9154	66	21	ojk	ojk	NOUN
easat-9154	66	22	)	)	PUNCT
easat-9154	66	23	,	,	PUNCT
easat-9154	66	24	which	which	PRON
easat-9154	66	25	includes	include	VERB
easat-9154	66	26	data	datum	NOUN
easat-9154	66	27	on	on	ADP
easat-9154	66	28	the	the	DET
easat-9154	66	29	banking	banking	NOUN
easat-9154	66	30	sector	sector	NOUN
easat-9154	66	31	and	and	CCONJ
easat-9154	66	32	other	other	ADJ
easat-9154	66	33	financial	financial	ADJ
easat-9154	66	34	service	service	NOUN
easat-9154	66	35	sectors	sector	NOUN
easat-9154	66	36	.	.	PUNCT
easat-9154	67	1	the	the	DET
easat-9154	67	2	data	datum	NOUN
easat-9154	67	3	were	be	AUX
easat-9154	67	4	analyzed	analyze	VERB
easat-9154	67	5	using	use	VERB
easat-9154	67	6	descriptive	descriptive	ADJ
easat-9154	67	7	statistical	statistical	ADJ
easat-9154	67	8	analysis	analysis	NOUN
easat-9154	67	9	and	and	CCONJ
easat-9154	67	10	inferential	inferential	ADJ
easat-9154	67	11	statistical	statistical	ADJ
easat-9154	67	12	2285	2285	NUM
easat-9154	67	13	edelweiss	edelweiss	PROPN
easat-9154	67	14	applied	apply	VERB
easat-9154	67	15	science	science	NOUN
easat-9154	67	16	and	and	CCONJ
easat-9154	67	17	technology	technology	NOUN
easat-9154	67	18	issn	issn	PROPN
easat-9154	67	19	:	:	PUNCT
easat-9154	67	20	2576	2576	NUM
easat-9154	67	21	-	-	SYM
easat-9154	67	22	8484	8484	NUM
easat-9154	67	23	vol	vol	NOUN
easat-9154	67	24	.	.	PROPN
easat-9154	68	1	9	9	NUM
easat-9154	68	2	,	,	PUNCT
easat-9154	68	3	no	no	INTJ
easat-9154	68	4	.	.	NOUN
easat-9154	68	5	7	7	NUM
easat-9154	68	6	:	:	SYM
easat-9154	68	7	2283	2283	NUM
easat-9154	68	8	-	-	SYM
easat-9154	68	9	2296	2296	NUM
easat-9154	68	10	,	,	PUNCT
easat-9154	68	11	2025	2025	NUM
easat-9154	68	12	doi	doi	NOUN
easat-9154	68	13	:	:	PUNCT
easat-9154	68	14	10.55214/2576	10.55214/2576	NUM
easat-9154	68	15	-	-	PUNCT
easat-9154	68	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	68	17	©	©	PROPN
easat-9154	68	18	2025	2025	NUM
easat-9154	68	19	by	by	ADP
easat-9154	68	20	the	the	DET
easat-9154	68	21	authors	author	NOUN
easat-9154	68	22	;	;	PUNCT
easat-9154	68	23	licensee	licensee	PROPN
easat-9154	68	24	learning	learn	VERB
easat-9154	68	25	gate	gate	NOUN
easat-9154	68	26	analysis	analysis	NOUN
easat-9154	68	27	,	,	PUNCT
easat-9154	68	28	specifically	specifically	ADV
easat-9154	68	29	through	through	ADP
easat-9154	68	30	path	path	NOUN
easat-9154	68	31	analysis	analysis	NOUN
easat-9154	68	32	and	and	CCONJ
easat-9154	68	33	multiple	multiple	ADJ
easat-9154	68	34	linear	linear	ADJ
easat-9154	68	35	regression	regression	NOUN
easat-9154	68	36	.	.	PUNCT
easat-9154	69	1	path	path	NOUN
easat-9154	69	2	analysis	analysis	NOUN
easat-9154	69	3	was	be	AUX
easat-9154	69	4	employed	employ	VERB
easat-9154	69	5	to	to	PART
easat-9154	69	6	examine	examine	VERB
easat-9154	69	7	the	the	DET
easat-9154	69	8	effects	effect	NOUN
easat-9154	69	9	within	within	ADP
easat-9154	69	10	the	the	DET
easat-9154	69	11	multiple	multiple	ADJ
easat-9154	69	12	regression	regression	NOUN
easat-9154	69	13	framework	framework	NOUN
easat-9154	69	14	,	,	PUNCT
easat-9154	69	15	capturing	capture	VERB
easat-9154	69	16	both	both	CCONJ
easat-9154	69	17	the	the	DET
easat-9154	69	18	direct	direct	ADJ
easat-9154	69	19	and	and	CCONJ
easat-9154	69	20	indirect	indirect	ADJ
easat-9154	69	21	influences	influence	NOUN
easat-9154	69	22	of	of	ADP
easat-9154	69	23	the	the	DET
easat-9154	69	24	independent	independent	ADJ
easat-9154	69	25	variables	variable	NOUN
easat-9154	69	26	on	on	ADP
easat-9154	69	27	the	the	DET
easat-9154	69	28	dependent	dependent	ADJ
easat-9154	69	29	variable	variable	NOUN
easat-9154	69	30	.	.	PUNCT
easat-9154	70	1	figure	figure	NOUN
easat-9154	70	2	1	1	NUM
easat-9154	70	3	.	.	PUNCT
easat-9154	70	4	structural	structural	ADJ
easat-9154	70	5	models	model	NOUN
easat-9154	70	6	.	.	PUNCT
easat-9154	71	1	3	3	X
easat-9154	71	2	.	.	NOUN
easat-9154	71	3	results	result	NOUN
easat-9154	71	4	and	and	CCONJ
easat-9154	71	5	discussion	discussion	NOUN
easat-9154	71	6	based	base	VERB
easat-9154	71	7	on	on	ADP
easat-9154	71	8	the	the	DET
easat-9154	71	9	research	research	NOUN
easat-9154	71	10	findings	finding	NOUN
easat-9154	71	11	as	as	SCONJ
easat-9154	71	12	presented	present	VERB
easat-9154	71	13	in	in	ADP
easat-9154	71	14	the	the	DET
easat-9154	71	15	data	datum	NOUN
easat-9154	71	16	above	above	ADV
easat-9154	71	17	,	,	PUNCT
easat-9154	71	18	the	the	DET
easat-9154	71	19	relationship	relationship	NOUN
easat-9154	71	20	between	between	ADP
easat-9154	71	21	the	the	DET
easat-9154	71	22	independent	independent	ADJ
easat-9154	71	23	and	and	CCONJ
easat-9154	71	24	dependent	dependent	ADJ
easat-9154	71	25	variables	variable	NOUN
easat-9154	71	26	is	be	AUX
easat-9154	71	27	illustrated	illustrate	VERB
easat-9154	71	28	in	in	ADP
easat-9154	71	29	figure	figure	NOUN
easat-9154	71	30	1	1	NUM
easat-9154	71	31	.	.	PUNCT
easat-9154	71	32	from	from	ADP
easat-9154	71	33	the	the	DET
easat-9154	71	34	table	table	NOUN
easat-9154	71	35	and	and	CCONJ
easat-9154	71	36	figure	figure	NOUN
easat-9154	71	37	,	,	PUNCT
easat-9154	71	38	it	it	PRON
easat-9154	71	39	is	be	AUX
easat-9154	71	40	evident	evident	ADJ
easat-9154	71	41	that	that	SCONJ
easat-9154	71	42	:	:	PUNCT
easat-9154	71	43	(	(	PUNCT
easat-9154	71	44	1	1	X
easat-9154	71	45	)	)	PUNCT
easat-9154	71	46	the	the	DET
easat-9154	71	47	gcg	gcg	NOUN
easat-9154	71	48	variable	variable	NOUN
easat-9154	71	49	has	have	VERB
easat-9154	71	50	a	a	DET
easat-9154	71	51	positive	positive	ADJ
easat-9154	71	52	and	and	CCONJ
easat-9154	71	53	significant	significant	ADJ
easat-9154	71	54	effect	effect	NOUN
easat-9154	71	55	on	on	ADP
easat-9154	71	56	firm	firm	ADJ
easat-9154	71	57	value	value	NOUN
easat-9154	71	58	,	,	PUNCT
easat-9154	71	59	and	and	CCONJ
easat-9154	71	60	(	(	PUNCT
easat-9154	71	61	2	2	X
easat-9154	71	62	)	)	PUNCT
easat-9154	71	63	the	the	DET
easat-9154	71	64	gcg	gcg	NOUN
easat-9154	71	65	variable	variable	NOUN
easat-9154	71	66	also	also	ADV
easat-9154	71	67	has	have	VERB
easat-9154	71	68	a	a	DET
easat-9154	71	69	positive	positive	ADJ
easat-9154	71	70	and	and	CCONJ
easat-9154	71	71	significant	significant	ADJ
easat-9154	71	72	effect	effect	NOUN
easat-9154	71	73	on	on	ADP
easat-9154	71	74	operational	operational	ADJ
easat-9154	71	75	efficiency	efficiency	NOUN
easat-9154	71	76	.	.	PUNCT
easat-9154	72	1	3.1	3.1	NUM
easat-9154	72	2	.	.	NUM
easat-9154	72	3	improved	improve	VERB
easat-9154	72	4	implementation	implementation	NOUN
easat-9154	72	5	of	of	ADP
easat-9154	72	6	gcg	gcg	NOUN
easat-9154	72	7	can	can	AUX
easat-9154	72	8	enhance	enhance	VERB
easat-9154	72	9	firm	firm	ADJ
easat-9154	72	10	value	value	VERB
easat-9154	72	11	the	the	DET
easat-9154	72	12	data	data	NOUN
easat-9154	72	13	analysis	analysis	NOUN
easat-9154	72	14	on	on	ADP
easat-9154	72	15	the	the	DET
easat-9154	72	16	effect	effect	NOUN
easat-9154	72	17	of	of	ADP
easat-9154	72	18	gcg	gcg	NOUN
easat-9154	72	19	implementation	implementation	NOUN
easat-9154	72	20	on	on	ADP
easat-9154	72	21	firm	firm	ADJ
easat-9154	72	22	value	value	NOUN
easat-9154	72	23	shows	show	VERB
easat-9154	72	24	that	that	SCONJ
easat-9154	72	25	the	the	DET
easat-9154	72	26	gcg	gcg	PROPN
easat-9154	72	27	coefficient	coefficient	NOUN
easat-9154	72	28	has	have	VERB
easat-9154	72	29	a	a	DET
easat-9154	72	30	directly	directly	ADV
easat-9154	72	31	positive	positive	ADJ
easat-9154	72	32	relationship	relationship	NOUN
easat-9154	72	33	with	with	ADP
easat-9154	72	34	firm	firm	ADJ
easat-9154	72	35	value	value	NOUN
easat-9154	72	36	,	,	PUNCT
easat-9154	72	37	with	with	ADP
easat-9154	72	38	a	a	DET
easat-9154	72	39	coefficient	coefficient	NOUN
easat-9154	72	40	of	of	ADP
easat-9154	72	41	0.421	0.421	NUM
easat-9154	72	42	.	.	PUNCT
easat-9154	73	1	this	this	PRON
easat-9154	73	2	indicates	indicate	VERB
easat-9154	73	3	that	that	SCONJ
easat-9154	73	4	a	a	DET
easat-9154	73	5	one	one	NUM
easat-9154	73	6	-	-	PUNCT
easat-9154	73	7	unit	unit	NOUN
easat-9154	73	8	increase	increase	NOUN
easat-9154	73	9	in	in	ADP
easat-9154	73	10	gcg	gcg	NOUN
easat-9154	73	11	implementation	implementation	NOUN
easat-9154	73	12	results	result	NOUN
easat-9154	73	13	in	in	ADP
easat-9154	73	14	a	a	DET
easat-9154	73	15	0.421	0.421	NUM
easat-9154	73	16	-	-	PUNCT
easat-9154	73	17	unit	unit	NOUN
easat-9154	73	18	increase	increase	NOUN
easat-9154	73	19	in	in	ADP
easat-9154	73	20	firm	firm	ADJ
easat-9154	73	21	value	value	NOUN
easat-9154	73	22	.	.	PUNCT
easat-9154	74	1	this	this	DET
easat-9154	74	2	relationship	relationship	NOUN
easat-9154	74	3	is	be	AUX
easat-9154	74	4	statistically	statistically	ADV
easat-9154	74	5	significant	significant	ADJ
easat-9154	74	6	,	,	PUNCT
easat-9154	74	7	as	as	SCONJ
easat-9154	74	8	evidenced	evidence	VERB
easat-9154	74	9	by	by	ADP
easat-9154	74	10	the	the	DET
easat-9154	74	11	p	p	NOUN
easat-9154	74	12	-	-	PUNCT
easat-9154	74	13	value	value	NOUN
easat-9154	74	14	of	of	ADP
easat-9154	74	15	0.014	0.014	NUM
easat-9154	74	16	,	,	PUNCT
easat-9154	74	17	which	which	PRON
easat-9154	74	18	is	be	AUX
easat-9154	74	19	less	less	ADJ
easat-9154	74	20	than	than	ADP
easat-9154	74	21	5	5	NUM
easat-9154	74	22	%	%	NOUN
easat-9154	74	23	.	.	PUNCT
easat-9154	75	1	the	the	DET
easat-9154	75	2	findings	finding	NOUN
easat-9154	75	3	of	of	ADP
easat-9154	75	4	this	this	DET
easat-9154	75	5	study	study	NOUN
easat-9154	75	6	support	support	VERB
easat-9154	75	7	the	the	DET
easat-9154	75	8	hypothesis	hypothesis	NOUN
easat-9154	75	9	that	that	SCONJ
easat-9154	75	10	an	an	DET
easat-9154	75	11	increase	increase	NOUN
easat-9154	75	12	in	in	ADP
easat-9154	75	13	the	the	DET
easat-9154	75	14	implementation	implementation	NOUN
easat-9154	75	15	of	of	ADP
easat-9154	75	16	gcg	gcg	NOUN
easat-9154	75	17	can	can	AUX
easat-9154	75	18	enhance	enhance	VERB
easat-9154	75	19	firm	firm	ADJ
easat-9154	75	20	value	value	NOUN
easat-9154	75	21	.	.	PUNCT
easat-9154	76	1	the	the	PRON
easat-9154	76	2	better	well	ADJ
easat-9154	76	3	a	a	DET
easat-9154	76	4	company	company	NOUN
easat-9154	76	5	applies	apply	VERB
easat-9154	76	6	the	the	DET
easat-9154	76	7	principles	principle	NOUN
easat-9154	76	8	of	of	ADP
easat-9154	76	9	gcg	gcg	NOUN
easat-9154	76	10	,	,	PUNCT
easat-9154	76	11	the	the	PRON
easat-9154	76	12	higher	high	ADJ
easat-9154	76	13	its	its	PRON
easat-9154	76	14	firm	firm	ADJ
easat-9154	76	15	value	value	NOUN
easat-9154	76	16	is	be	AUX
easat-9154	76	17	likely	likely	ADJ
easat-9154	76	18	to	to	PART
easat-9154	76	19	be	be	AUX
easat-9154	76	20	.	.	PUNCT
easat-9154	77	1	3.2	3.2	NUM
easat-9154	77	2	.	.	PUNCT
easat-9154	78	1	gcg	gcg	NOUN
easat-9154	78	2	implementation	implementation	NOUN
easat-9154	78	3	can	can	AUX
easat-9154	78	4	improve	improve	VERB
easat-9154	78	5	operational	operational	ADJ
easat-9154	78	6	efficiency	efficiency	NOUN
easat-9154	78	7	the	the	DET
easat-9154	78	8	research	research	NOUN
easat-9154	78	9	data	datum	NOUN
easat-9154	78	10	examining	examine	VERB
easat-9154	78	11	the	the	DET
easat-9154	78	12	effect	effect	NOUN
easat-9154	78	13	of	of	ADP
easat-9154	78	14	gcg	gcg	NOUN
easat-9154	78	15	implementation	implementation	NOUN
easat-9154	78	16	on	on	ADP
easat-9154	78	17	operational	operational	ADJ
easat-9154	78	18	efficiency	efficiency	NOUN
easat-9154	78	19	indicate	indicate	VERB
easat-9154	78	20	that	that	SCONJ
easat-9154	78	21	the	the	DET
easat-9154	78	22	gcg	gcg	PROPN
easat-9154	78	23	coefficient	coefficient	NOUN
easat-9154	78	24	has	have	VERB
easat-9154	78	25	a	a	DET
easat-9154	78	26	directly	directly	ADV
easat-9154	78	27	positive	positive	ADJ
easat-9154	78	28	relationship	relationship	NOUN
easat-9154	78	29	with	with	ADP
easat-9154	78	30	operational	operational	ADJ
easat-9154	78	31	efficiency	efficiency	NOUN
easat-9154	78	32	,	,	PUNCT
easat-9154	78	33	with	with	ADP
easat-9154	78	34	a	a	DET
easat-9154	78	35	value	value	NOUN
easat-9154	78	36	of	of	ADP
easat-9154	78	37	0.822	0.822	NUM
easat-9154	78	38	.	.	PUNCT
easat-9154	79	1	this	this	PRON
easat-9154	79	2	means	mean	VERB
easat-9154	79	3	that	that	SCONJ
easat-9154	79	4	a	a	DET
easat-9154	79	5	one	one	NUM
easat-9154	79	6	-	-	PUNCT
easat-9154	79	7	unit	unit	NOUN
easat-9154	79	8	increase	increase	NOUN
easat-9154	79	9	in	in	ADP
easat-9154	79	10	gcg	gcg	NOUN
easat-9154	79	11	implementation	implementation	NOUN
easat-9154	79	12	leads	lead	VERB
easat-9154	79	13	to	to	ADP
easat-9154	79	14	a	a	DET
easat-9154	79	15	0.822	0.822	NUM
easat-9154	79	16	-	-	PUNCT
easat-9154	79	17	unit	unit	NOUN
easat-9154	79	18	increase	increase	NOUN
easat-9154	79	19	in	in	ADP
easat-9154	79	20	operational	operational	ADJ
easat-9154	79	21	efficiency	efficiency	NOUN
easat-9154	79	22	.	.	PUNCT
easat-9154	80	1	the	the	DET
easat-9154	80	2	relationship	relationship	NOUN
easat-9154	80	3	between	between	ADP
easat-9154	80	4	the	the	DET
easat-9154	80	5	two	two	NUM
easat-9154	80	6	variables	variable	NOUN
easat-9154	80	7	is	be	AUX
easat-9154	80	8	statistically	statistically	ADV
easat-9154	80	9	significant	significant	ADJ
easat-9154	80	10	,	,	PUNCT
easat-9154	80	11	with	with	ADP
easat-9154	80	12	a	a	DET
easat-9154	80	13	pvalue	pvalue	NOUN
easat-9154	80	14	of	of	ADP
easat-9154	80	15	0.000	0.000	NUM
easat-9154	80	16	,	,	PUNCT
easat-9154	80	17	which	which	PRON
easat-9154	80	18	is	be	AUX
easat-9154	80	19	less	less	ADJ
easat-9154	80	20	than	than	ADP
easat-9154	80	21	5	5	NUM
easat-9154	80	22	%	%	NOUN
easat-9154	80	23	.	.	PUNCT
easat-9154	81	1	the	the	DET
easat-9154	81	2	results	result	NOUN
easat-9154	81	3	of	of	ADP
easat-9154	81	4	this	this	DET
easat-9154	81	5	study	study	NOUN
easat-9154	81	6	support	support	VERB
easat-9154	81	7	the	the	DET
easat-9154	81	8	hypothesis	hypothesis	NOUN
easat-9154	81	9	that	that	SCONJ
easat-9154	81	10	an	an	DET
easat-9154	81	11	increase	increase	NOUN
easat-9154	81	12	in	in	ADP
easat-9154	81	13	gcg	gcg	NOUN
easat-9154	81	14	implementation	implementation	NOUN
easat-9154	81	15	can	can	AUX
easat-9154	81	16	enhance	enhance	VERB
easat-9154	81	17	operational	operational	ADJ
easat-9154	81	18	efficiency	efficiency	NOUN
easat-9154	81	19	.	.	PUNCT
easat-9154	82	1	the	the	PRON
easat-9154	82	2	more	more	ADV
easat-9154	82	3	effectively	effectively	ADV
easat-9154	82	4	a	a	DET
easat-9154	82	5	company	company	NOUN
easat-9154	82	6	applies	apply	VERB
easat-9154	82	7	gcg	gcg	NOUN
easat-9154	82	8	principles	principle	NOUN
easat-9154	82	9	,	,	PUNCT
easat-9154	82	10	the	the	PRON
easat-9154	82	11	greater	great	ADJ
easat-9154	82	12	the	the	DET
easat-9154	82	13	improvement	improvement	NOUN
easat-9154	82	14	in	in	ADP
easat-9154	82	15	its	its	PRON
easat-9154	82	16	operational	operational	ADJ
easat-9154	82	17	efficiency	efficiency	NOUN
easat-9154	82	18	.	.	PUNCT
easat-9154	83	1	3.3	3.3	NUM
easat-9154	83	2	.	.	PUNCT
easat-9154	84	1	enhancing	enhance	VERB
easat-9154	84	2	the	the	DET
easat-9154	84	3	quality	quality	NOUN
easat-9154	84	4	of	of	ADP
easat-9154	84	5	gcg	gcg	NOUN
easat-9154	84	6	implementation	implementation	NOUN
easat-9154	84	7	,	,	PUNCT
easat-9154	84	8	mediated	mediate	VERB
easat-9154	84	9	by	by	ADP
easat-9154	84	10	operational	operational	ADJ
easat-9154	84	11	efficiency	efficiency	NOUN
easat-9154	84	12	,	,	PUNCT
easat-9154	84	13	can	can	AUX
easat-9154	84	14	increase	increase	VERB
easat-9154	84	15	firm	firm	ADJ
easat-9154	84	16	value	value	NOUN
easat-9154	84	17	the	the	DET
easat-9154	84	18	data	datum	NOUN
easat-9154	84	19	from	from	ADP
easat-9154	84	20	this	this	DET
easat-9154	84	21	study	study	NOUN
easat-9154	84	22	regarding	regard	VERB
easat-9154	84	23	the	the	DET
easat-9154	84	24	influence	influence	NOUN
easat-9154	84	25	of	of	ADP
easat-9154	84	26	gcg	gcg	NOUN
easat-9154	84	27	implementation	implementation	NOUN
easat-9154	84	28	on	on	ADP
easat-9154	84	29	firm	firm	ADJ
easat-9154	84	30	value	value	NOUN
easat-9154	84	31	,	,	PUNCT
easat-9154	84	32	mediated	mediate	VERB
easat-9154	84	33	by	by	ADP
easat-9154	84	34	operational	operational	ADJ
easat-9154	84	35	efficiency	efficiency	NOUN
easat-9154	84	36	,	,	PUNCT
easat-9154	84	37	show	show	VERB
easat-9154	84	38	that	that	SCONJ
easat-9154	84	39	the	the	DET
easat-9154	84	40	direct	direct	ADJ
easat-9154	84	41	coefficient	coefficient	NOUN
easat-9154	84	42	of	of	ADP
easat-9154	84	43	gcg	gcg	NOUN
easat-9154	84	44	on	on	ADP
easat-9154	84	45	firm	firm	ADJ
easat-9154	84	46	value	value	NOUN
easat-9154	84	47	is	be	AUX
easat-9154	84	48	0.421	0.421	NUM
easat-9154	84	49	,	,	PUNCT
easat-9154	84	50	with	with	ADP
easat-9154	84	51	a	a	DET
easat-9154	84	52	statistically	statistically	ADV
easat-9154	84	53	significant	significant	ADJ
easat-9154	84	54	effect	effect	NOUN
easat-9154	84	55	(	(	PUNCT
easat-9154	84	56	p	p	NOUN
easat-9154	84	57	-	-	PUNCT
easat-9154	84	58	value	value	NOUN
easat-9154	84	59	=	=	NOUN
easat-9154	84	60	0.014	0.014	NUM
easat-9154	84	61	<	<	X
easat-9154	84	62	5	5	NUM
easat-9154	84	63	%	%	NOUN
easat-9154	84	64	)	)	PUNCT
easat-9154	84	65	.	.	PUNCT
easat-9154	85	1	meanwhile	meanwhile	ADV
easat-9154	85	2	,	,	PUNCT
easat-9154	85	3	the	the	DET
easat-9154	85	4	indirect	indirect	ADJ
easat-9154	85	5	effect	effect	NOUN
easat-9154	85	6	of	of	ADP
easat-9154	85	7	gcg	gcg	NOUN
easat-9154	85	8	on	on	ADP
easat-9154	85	9	firm	firm	ADJ
easat-9154	85	10	value	value	NOUN
easat-9154	85	11	through	through	ADP
easat-9154	85	12	operational	operational	ADJ
easat-9154	85	13	efficiency	efficiency	NOUN
easat-9154	85	14	yields	yield	VERB
easat-9154	85	15	a	a	DET
easat-9154	85	16	coefficient	coefficient	NOUN
easat-9154	85	17	of	of	ADP
easat-9154	85	18	0.425	0.425	NUM
easat-9154	85	19	,	,	PUNCT
easat-9154	85	20	which	which	PRON
easat-9154	85	21	is	be	AUX
easat-9154	85	22	also	also	ADV
easat-9154	85	23	statistically	statistically	ADV
easat-9154	85	24	significant	significant	ADJ
easat-9154	85	25	(	(	PUNCT
easat-9154	85	26	pvalue	pvalue	NOUN
easat-9154	85	27	=	=	NOUN
easat-9154	85	28	0.011	0.011	NUM
easat-9154	85	29	<	<	X
easat-9154	85	30	5	5	NUM
easat-9154	85	31	%	%	NOUN
easat-9154	85	32	)	)	PUNCT
easat-9154	85	33	.	.	PUNCT
easat-9154	86	1	these	these	DET
easat-9154	86	2	findings	finding	NOUN
easat-9154	86	3	indicate	indicate	VERB
easat-9154	86	4	that	that	SCONJ
easat-9154	86	5	the	the	DET
easat-9154	86	6	indirect	indirect	ADJ
easat-9154	86	7	effect	effect	NOUN
easat-9154	86	8	mediated	mediate	VERB
easat-9154	86	9	by	by	ADP
easat-9154	86	10	operational	operational	ADJ
easat-9154	86	11	efficiency	efficiency	NOUN
easat-9154	86	12	is	be	AUX
easat-9154	86	13	slightly	slightly	ADV
easat-9154	86	14	stronger	strong	ADJ
easat-9154	86	15	than	than	ADP
easat-9154	86	16	the	the	DET
easat-9154	86	17	direct	direct	ADJ
easat-9154	86	18	effect	effect	NOUN
easat-9154	86	19	.	.	PUNCT
easat-9154	87	1	2286	2286	NUM
easat-9154	87	2	edelweiss	edelweiss	PROPN
easat-9154	87	3	applied	apply	VERB
easat-9154	87	4	science	science	NOUN
easat-9154	87	5	and	and	CCONJ
easat-9154	87	6	technology	technology	NOUN
easat-9154	87	7	issn	issn	PROPN
easat-9154	87	8	:	:	PUNCT
easat-9154	87	9	2576	2576	NUM
easat-9154	87	10	-	-	SYM
easat-9154	87	11	8484	8484	NUM
easat-9154	87	12	vol	vol	NOUN
easat-9154	87	13	.	.	PROPN
easat-9154	88	1	9	9	NUM
easat-9154	88	2	,	,	PUNCT
easat-9154	88	3	no	no	INTJ
easat-9154	88	4	.	.	NOUN
easat-9154	88	5	7	7	NUM
easat-9154	88	6	:	:	SYM
easat-9154	88	7	2283	2283	NUM
easat-9154	88	8	-	-	SYM
easat-9154	88	9	2296	2296	NUM
easat-9154	88	10	,	,	PUNCT
easat-9154	88	11	2025	2025	NUM
easat-9154	88	12	doi	doi	NOUN
easat-9154	88	13	:	:	PUNCT
easat-9154	88	14	10.55214/2576	10.55214/2576	NUM
easat-9154	88	15	-	-	PUNCT
easat-9154	88	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	88	17	©	©	PROPN
easat-9154	88	18	2025	2025	NUM
easat-9154	88	19	by	by	ADP
easat-9154	88	20	the	the	DET
easat-9154	88	21	authors	author	NOUN
easat-9154	88	22	;	;	PUNCT
easat-9154	88	23	licensee	licensee	PROPN
easat-9154	88	24	learning	learning	NOUN
easat-9154	88	25	gate	gate	NOUN
easat-9154	88	26	this	this	PRON
easat-9154	88	27	suggests	suggest	VERB
easat-9154	88	28	that	that	SCONJ
easat-9154	88	29	a	a	DET
easat-9154	88	30	one	one	NUM
easat-9154	88	31	-	-	PUNCT
easat-9154	88	32	unit	unit	NOUN
easat-9154	88	33	increase	increase	NOUN
easat-9154	88	34	in	in	ADP
easat-9154	88	35	gcg	gcg	NOUN
easat-9154	88	36	implementation	implementation	NOUN
easat-9154	88	37	directly	directly	ADV
easat-9154	88	38	increases	increase	VERB
easat-9154	88	39	firm	firm	ADJ
easat-9154	88	40	value	value	NOUN
easat-9154	88	41	by	by	ADP
easat-9154	88	42	0.421	0.421	NUM
easat-9154	88	43	units	unit	NOUN
easat-9154	88	44	,	,	PUNCT
easat-9154	88	45	whereas	whereas	SCONJ
easat-9154	88	46	when	when	SCONJ
easat-9154	88	47	mediated	mediate	VERB
easat-9154	88	48	by	by	ADP
easat-9154	88	49	operational	operational	ADJ
easat-9154	88	50	efficiency	efficiency	NOUN
easat-9154	88	51	,	,	PUNCT
easat-9154	88	52	firm	firm	ADJ
easat-9154	88	53	value	value	NOUN
easat-9154	88	54	increases	increase	NOUN
easat-9154	88	55	by	by	ADP
easat-9154	88	56	0.425	0.425	NUM
easat-9154	88	57	units	unit	NOUN
easat-9154	88	58	.	.	PUNCT
easat-9154	89	1	therefore	therefore	ADV
easat-9154	89	2	,	,	PUNCT
easat-9154	89	3	operational	operational	ADJ
easat-9154	89	4	efficiency	efficiency	NOUN
easat-9154	89	5	plays	play	VERB
easat-9154	89	6	an	an	DET
easat-9154	89	7	important	important	ADJ
easat-9154	89	8	mediating	mediate	VERB
easat-9154	89	9	role	role	NOUN
easat-9154	89	10	in	in	ADP
easat-9154	89	11	strengthening	strengthen	VERB
easat-9154	89	12	the	the	DET
easat-9154	89	13	impact	impact	NOUN
easat-9154	89	14	of	of	ADP
easat-9154	89	15	gcg	gcg	NOUN
easat-9154	89	16	on	on	ADP
easat-9154	89	17	firm	firm	ADJ
easat-9154	89	18	value	value	NOUN
easat-9154	89	19	.	.	PUNCT
easat-9154	90	1	the	the	DET
easat-9154	90	2	findings	finding	NOUN
easat-9154	90	3	of	of	ADP
easat-9154	90	4	this	this	DET
easat-9154	90	5	study	study	NOUN
easat-9154	90	6	support	support	VERB
easat-9154	90	7	the	the	DET
easat-9154	90	8	hypothesis	hypothesis	NOUN
easat-9154	90	9	that	that	SCONJ
easat-9154	90	10	an	an	DET
easat-9154	90	11	increase	increase	NOUN
easat-9154	90	12	in	in	ADP
easat-9154	90	13	gcg	gcg	NOUN
easat-9154	90	14	implementation	implementation	NOUN
easat-9154	90	15	,	,	PUNCT
easat-9154	90	16	when	when	SCONJ
easat-9154	90	17	mediated	mediate	VERB
easat-9154	90	18	by	by	ADP
easat-9154	90	19	operational	operational	ADJ
easat-9154	90	20	efficiency	efficiency	NOUN
easat-9154	90	21	,	,	PUNCT
easat-9154	90	22	can	can	AUX
easat-9154	90	23	enhance	enhance	VERB
easat-9154	90	24	firm	firm	ADJ
easat-9154	90	25	value	value	NOUN
easat-9154	90	26	.	.	PUNCT
easat-9154	91	1	the	the	PRON
easat-9154	91	2	better	well	ADJ
easat-9154	91	3	a	a	DET
easat-9154	91	4	company	company	NOUN
easat-9154	91	5	implements	implement	VERB
easat-9154	91	6	gcg	gcg	NOUN
easat-9154	91	7	,	,	PUNCT
easat-9154	91	8	the	the	PRON
easat-9154	91	9	greater	great	ADJ
easat-9154	91	10	the	the	DET
easat-9154	91	11	improvement	improvement	NOUN
easat-9154	91	12	in	in	ADP
easat-9154	91	13	firm	firm	ADJ
easat-9154	91	14	value	value	NOUN
easat-9154	91	15	especially	especially	ADV
easat-9154	91	16	when	when	SCONJ
easat-9154	91	17	operational	operational	ADJ
easat-9154	91	18	efficiency	efficiency	NOUN
easat-9154	91	19	acts	act	VERB
easat-9154	91	20	as	as	ADP
easat-9154	91	21	a	a	DET
easat-9154	91	22	mediating	mediate	VERB
easat-9154	91	23	factor	factor	NOUN
easat-9154	91	24	.	.	PUNCT
easat-9154	92	1	figure	figure	NOUN
easat-9154	92	2	2	2	NUM
easat-9154	92	3	.	.	PUNCT
easat-9154	93	1	the	the	DET
easat-9154	93	2	relationship	relationship	NOUN
easat-9154	93	3	of	of	ADP
easat-9154	93	4	gcg	gcg	NOUN
easat-9154	93	5	implementation	implementation	NOUN
easat-9154	93	6	to	to	ADP
easat-9154	93	7	company	company	NOUN
easat-9154	93	8	value	value	NOUN
easat-9154	93	9	.	.	PUNCT
easat-9154	94	1	as	as	SCONJ
easat-9154	94	2	shown	show	VERB
easat-9154	94	3	in	in	ADP
easat-9154	94	4	figure	figure	NOUN
easat-9154	94	5	2	2	NUM
easat-9154	94	6	above	above	ADV
easat-9154	94	7	,	,	PUNCT
easat-9154	94	8	the	the	DET
easat-9154	94	9	relationship	relationship	NOUN
easat-9154	94	10	between	between	ADP
easat-9154	94	11	gcg	gcg	NOUN
easat-9154	94	12	implementation	implementation	NOUN
easat-9154	94	13	and	and	CCONJ
easat-9154	94	14	operational	operational	ADJ
easat-9154	94	15	efficiency	efficiency	NOUN
easat-9154	94	16	(	(	PUNCT
easat-9154	94	17	p2	p2	PROPN
easat-9154	94	18	)	)	PUNCT
easat-9154	94	19	is	be	AUX
easat-9154	94	20	0.822	0.822	NUM
easat-9154	94	21	and	and	CCONJ
easat-9154	94	22	statistically	statistically	ADV
easat-9154	94	23	significant	significant	ADJ
easat-9154	94	24	.	.	PUNCT
easat-9154	95	1	the	the	DET
easat-9154	95	2	relationship	relationship	NOUN
easat-9154	95	3	between	between	ADP
easat-9154	95	4	operational	operational	ADJ
easat-9154	95	5	efficiency	efficiency	NOUN
easat-9154	95	6	and	and	CCONJ
easat-9154	95	7	firm	firm	ADJ
easat-9154	95	8	value	value	NOUN
easat-9154	95	9	(	(	PUNCT
easat-9154	95	10	p3	p3	PROPN
easat-9154	95	11	)	)	PUNCT
easat-9154	95	12	is	be	AUX
easat-9154	95	13	0.517	0.517	NUM
easat-9154	95	14	and	and	CCONJ
easat-9154	95	15	also	also	ADV
easat-9154	95	16	significant	significant	ADJ
easat-9154	95	17	.	.	PUNCT
easat-9154	96	1	therefore	therefore	ADV
easat-9154	96	2	,	,	PUNCT
easat-9154	96	3	the	the	DET
easat-9154	96	4	coefficient	coefficient	NOUN
easat-9154	96	5	value	value	NOUN
easat-9154	96	6	of	of	ADP
easat-9154	96	7	the	the	DET
easat-9154	96	8	indirect	indirect	ADJ
easat-9154	96	9	effect	effect	NOUN
easat-9154	96	10	of	of	ADP
easat-9154	96	11	gcg	gcg	NOUN
easat-9154	96	12	implementation	implementation	NOUN
easat-9154	96	13	on	on	ADP
easat-9154	96	14	firm	firm	ADJ
easat-9154	96	15	value	value	NOUN
easat-9154	96	16	through	through	ADP
easat-9154	96	17	operational	operational	ADJ
easat-9154	96	18	efficiency	efficiency	NOUN
easat-9154	96	19	is	be	AUX
easat-9154	96	20	calculated	calculate	VERB
easat-9154	96	21	as	as	ADP
easat-9154	96	22	p2	p2	PROPN
easat-9154	96	23	×	×	PROPN
easat-9154	96	24	p3	p3	NOUN
easat-9154	96	25	=	=	PUNCT
easat-9154	96	26	0.425	0.425	NUM
easat-9154	96	27	,	,	PUNCT
easat-9154	96	28	and	and	CCONJ
easat-9154	96	29	this	this	DET
easat-9154	96	30	relationship	relationship	NOUN
easat-9154	96	31	is	be	AUX
easat-9154	96	32	statistically	statistically	ADV
easat-9154	96	33	significant	significant	ADJ
easat-9154	96	34	with	with	ADP
easat-9154	96	35	a	a	DET
easat-9154	96	36	p	p	NOUN
easat-9154	96	37	-	-	PUNCT
easat-9154	96	38	value	value	NOUN
easat-9154	96	39	of	of	ADP
easat-9154	96	40	0.011	0.011	NUM
easat-9154	96	41	<	<	X
easat-9154	96	42	5	5	NUM
easat-9154	96	43	%	%	NOUN
easat-9154	96	44	.	.	PUNCT
easat-9154	97	1	since	since	SCONJ
easat-9154	97	2	the	the	DET
easat-9154	97	3	coefficient	coefficient	NOUN
easat-9154	97	4	of	of	ADP
easat-9154	97	5	the	the	DET
easat-9154	97	6	indirect	indirect	ADJ
easat-9154	97	7	relationship	relationship	NOUN
easat-9154	97	8	(	(	PUNCT
easat-9154	97	9	p2	p2	PROPN
easat-9154	97	10	×	×	PROPN
easat-9154	97	11	p3	p3	PROPN
easat-9154	97	12	=	=	NOUN
easat-9154	97	13	0.425	0.425	NUM
easat-9154	97	14	)	)	PUNCT
easat-9154	97	15	is	be	AUX
easat-9154	97	16	greater	great	ADJ
easat-9154	97	17	than	than	ADP
easat-9154	97	18	the	the	DET
easat-9154	97	19	direct	direct	ADJ
easat-9154	97	20	effect	effect	NOUN
easat-9154	97	21	of	of	ADP
easat-9154	97	22	gcg	gcg	NOUN
easat-9154	97	23	implementation	implementation	NOUN
easat-9154	97	24	on	on	ADP
easat-9154	97	25	firm	firm	ADJ
easat-9154	97	26	value	value	NOUN
easat-9154	97	27	(	(	PUNCT
easat-9154	97	28	p1	p1	NOUN
easat-9154	97	29	=	=	PUNCT
easat-9154	97	30	0.421	0.421	NUM
easat-9154	97	31	)	)	PUNCT
easat-9154	97	32	,	,	PUNCT
easat-9154	97	33	and	and	CCONJ
easat-9154	97	34	both	both	PRON
easat-9154	97	35	are	be	AUX
easat-9154	97	36	significant	significant	ADJ
easat-9154	97	37	,	,	PUNCT
easat-9154	97	38	it	it	PRON
easat-9154	97	39	can	can	AUX
easat-9154	97	40	be	be	AUX
easat-9154	97	41	concluded	conclude	VERB
easat-9154	97	42	that	that	SCONJ
easat-9154	97	43	operational	operational	ADJ
easat-9154	97	44	efficiency	efficiency	NOUN
easat-9154	97	45	functions	function	NOUN
easat-9154	97	46	as	as	ADP
easat-9154	97	47	a	a	DET
easat-9154	97	48	mediating	mediate	VERB
easat-9154	97	49	variable	variable	NOUN
easat-9154	97	50	in	in	ADP
easat-9154	97	51	the	the	DET
easat-9154	97	52	relationship	relationship	NOUN
easat-9154	97	53	between	between	ADP
easat-9154	97	54	gcg	gcg	NOUN
easat-9154	97	55	and	and	CCONJ
easat-9154	97	56	firm	firm	ADJ
easat-9154	97	57	value	value	NOUN
easat-9154	97	58	.	.	PUNCT
easat-9154	98	1	3.4	3.4	NUM
easat-9154	98	2	.	.	PUNCT
easat-9154	98	3	meningkatnya	meningkatnya	PROPN
easat-9154	98	4	gcg	gcg	PROPN
easat-9154	98	5	implementation	implementation	NOUN
easat-9154	98	6	can	can	AUX
easat-9154	98	7	enhance	enhance	VERB
easat-9154	98	8	firm	firm	ADJ
easat-9154	98	9	value	value	NOUN
easat-9154	98	10	(	(	PUNCT
easat-9154	98	11	h-1	h-1	NOUN
easat-9154	98	12	)	)	PUNCT
easat-9154	98	13	the	the	DET
easat-9154	98	14	banking	banking	NOUN
easat-9154	98	15	sector	sector	NOUN
easat-9154	98	16	,	,	PUNCT
easat-9154	98	17	as	as	ADP
easat-9154	98	18	a	a	DET
easat-9154	98	19	crucial	crucial	ADJ
easat-9154	98	20	component	component	NOUN
easat-9154	98	21	of	of	ADP
easat-9154	98	22	the	the	DET
easat-9154	98	23	financial	financial	ADJ
easat-9154	98	24	services	service	NOUN
easat-9154	98	25	industry	industry	NOUN
easat-9154	98	26	,	,	PUNCT
easat-9154	98	27	must	must	AUX
easat-9154	98	28	be	be	AUX
easat-9154	98	29	continuously	continuously	ADV
easat-9154	98	30	supported	support	VERB
easat-9154	98	31	and	and	CCONJ
easat-9154	98	32	strengthened	strengthen	VERB
easat-9154	98	33	.	.	PUNCT
easat-9154	99	1	banks	bank	NOUN
easat-9154	99	2	are	be	AUX
easat-9154	99	3	increasingly	increasingly	ADV
easat-9154	99	4	expected	expect	VERB
easat-9154	99	5	to	to	PART
easat-9154	99	6	remain	remain	VERB
easat-9154	99	7	competitive	competitive	ADJ
easat-9154	99	8	and	and	CCONJ
easat-9154	99	9	responsive	responsive	ADJ
easat-9154	99	10	to	to	ADP
easat-9154	99	11	dynamic	dynamic	ADJ
easat-9154	99	12	changes	change	NOUN
easat-9154	99	13	in	in	ADP
easat-9154	99	14	both	both	CCONJ
easat-9154	99	15	their	their	PRON
easat-9154	99	16	external	external	ADJ
easat-9154	99	17	and	and	CCONJ
easat-9154	99	18	internal	internal	ADJ
easat-9154	99	19	environments	environment	NOUN
easat-9154	99	20	,	,	PUNCT
easat-9154	99	21	which	which	PRON
easat-9154	99	22	are	be	AUX
easat-9154	99	23	becoming	become	VERB
easat-9154	99	24	more	more	ADV
easat-9154	99	25	complex	complex	ADJ
easat-9154	99	26	and	and	CCONJ
easat-9154	99	27	challenging	challenging	ADJ
easat-9154	99	28	.	.	PUNCT
easat-9154	100	1	strengthening	strengthen	VERB
easat-9154	100	2	the	the	DET
easat-9154	100	3	implementation	implementation	NOUN
easat-9154	100	4	of	of	ADP
easat-9154	100	5	good	good	ADJ
easat-9154	100	6	corporate	corporate	ADJ
easat-9154	100	7	governance	governance	NOUN
easat-9154	100	8	(	(	PUNCT
easat-9154	100	9	gcg	gcg	PROPN
easat-9154	100	10	)	)	PUNCT
easat-9154	100	11	in	in	ADP
easat-9154	100	12	banks	bank	NOUN
easat-9154	100	13	is	be	AUX
easat-9154	100	14	one	one	NUM
easat-9154	100	15	of	of	ADP
easat-9154	100	16	the	the	DET
easat-9154	100	17	key	key	ADJ
easat-9154	100	18	elements	element	NOUN
easat-9154	100	19	for	for	ADP
easat-9154	100	20	enhancing	enhance	VERB
easat-9154	100	21	competitiveness	competitiveness	NOUN
easat-9154	100	22	and	and	CCONJ
easat-9154	100	23	increasing	increase	VERB
easat-9154	100	24	public	public	ADJ
easat-9154	100	25	and	and	CCONJ
easat-9154	100	26	investor	investor	NOUN
easat-9154	100	27	trust	trust	NOUN
easat-9154	100	28	in	in	ADP
easat-9154	100	29	the	the	DET
easat-9154	100	30	banking	banking	NOUN
easat-9154	100	31	sector	sector	NOUN
easat-9154	100	32	[	[	X
easat-9154	100	33	19	19	NUM
easat-9154	100	34	]	]	PUNCT
easat-9154	100	35	.	.	PUNCT
easat-9154	101	1	the	the	DET
easat-9154	101	2	implementation	implementation	NOUN
easat-9154	101	3	of	of	ADP
easat-9154	101	4	gcg	gcg	NOUN
easat-9154	101	5	in	in	ADP
easat-9154	101	6	banks	bank	NOUN
easat-9154	101	7	is	be	AUX
easat-9154	101	8	expected	expect	VERB
easat-9154	101	9	to	to	PART
easat-9154	101	10	have	have	VERB
easat-9154	101	11	a	a	DET
easat-9154	101	12	positive	positive	ADJ
easat-9154	101	13	impact	impact	NOUN
easat-9154	101	14	on	on	ADP
easat-9154	101	15	bank	bank	NOUN
easat-9154	101	16	performance	performance	NOUN
easat-9154	101	17	.	.	PUNCT
easat-9154	102	1	with	with	ADP
easat-9154	102	2	the	the	DET
easat-9154	102	3	ongoing	ongoing	ADJ
easat-9154	102	4	development	development	NOUN
easat-9154	102	5	of	of	ADP
easat-9154	102	6	financial	financial	ADJ
easat-9154	102	7	products	product	NOUN
easat-9154	102	8	and	and	CCONJ
easat-9154	102	9	activities	activity	NOUN
easat-9154	102	10	,	,	PUNCT
easat-9154	102	11	as	as	ADV
easat-9154	102	12	well	well	ADV
easat-9154	102	13	as	as	ADP
easat-9154	102	14	the	the	DET
easat-9154	102	15	adoption	adoption	NOUN
easat-9154	102	16	of	of	ADP
easat-9154	102	17	information	information	NOUN
easat-9154	102	18	technology	technology	NOUN
easat-9154	102	19	,	,	PUNCT
easat-9154	102	20	the	the	DET
easat-9154	102	21	gcg	gcg	NOUN
easat-9154	102	22	framework	framework	NOUN
easat-9154	102	23	in	in	ADP
easat-9154	102	24	banks	bank	NOUN
easat-9154	102	25	must	must	AUX
easat-9154	102	26	be	be	AUX
easat-9154	102	27	continuously	continuously	ADV
easat-9154	102	28	refined	refine	VERB
easat-9154	102	29	to	to	PART
easat-9154	102	30	effectively	effectively	ADV
easat-9154	102	31	anticipate	anticipate	VERB
easat-9154	102	32	emerging	emerge	VERB
easat-9154	102	33	risks	risk	NOUN
easat-9154	102	34	and	and	CCONJ
easat-9154	102	35	ensure	ensure	VERB
easat-9154	102	36	that	that	SCONJ
easat-9154	102	37	banks	bank	NOUN
easat-9154	102	38	are	be	AUX
easat-9154	102	39	governed	govern	VERB
easat-9154	102	40	by	by	ADP
easat-9154	102	41	reliable	reliable	ADJ
easat-9154	102	42	gcg	gcg	NOUN
easat-9154	102	43	practices	practice	NOUN
easat-9154	102	44	and	and	CCONJ
easat-9154	102	45	operate	operate	VERB
easat-9154	102	46	under	under	ADP
easat-9154	102	47	sound	sound	ADJ
easat-9154	102	48	business	business	NOUN
easat-9154	102	49	conduct	conduct	NOUN
easat-9154	102	50	.	.	PUNCT
easat-9154	103	1	experience	experience	NOUN
easat-9154	103	2	has	have	AUX
easat-9154	103	3	shown	show	VERB
easat-9154	103	4	that	that	DET
easat-9154	103	5	failure	failure	NOUN
easat-9154	103	6	to	to	PART
easat-9154	103	7	implement	implement	VERB
easat-9154	103	8	gcg	gcg	NOUN
easat-9154	103	9	is	be	AUX
easat-9154	103	10	often	often	ADV
easat-9154	103	11	a	a	DET
easat-9154	103	12	major	major	ADJ
easat-9154	103	13	cause	cause	NOUN
easat-9154	103	14	of	of	ADP
easat-9154	103	15	banks	bank	NOUN
easat-9154	103	16	'	'	PART
easat-9154	103	17	inability	inability	NOUN
easat-9154	103	18	to	to	PART
easat-9154	103	19	survive	survive	VERB
easat-9154	103	20	in	in	ADP
easat-9154	103	21	a	a	DET
easat-9154	103	22	competitive	competitive	ADJ
easat-9154	103	23	market	market	NOUN
easat-9154	103	24	,	,	PUNCT
easat-9154	103	25	and	and	CCONJ
easat-9154	103	26	widespread	widespread	ADJ
easat-9154	103	27	banking	banking	NOUN
easat-9154	103	28	failures	failure	NOUN
easat-9154	103	29	can	can	AUX
easat-9154	103	30	trigger	trigger	VERB
easat-9154	103	31	crises	crisis	NOUN
easat-9154	103	32	in	in	ADP
easat-9154	103	33	both	both	CCONJ
easat-9154	103	34	the	the	DET
easat-9154	103	35	banking	banking	NOUN
easat-9154	103	36	system	system	NOUN
easat-9154	103	37	and	and	CCONJ
easat-9154	103	38	the	the	DET
easat-9154	103	39	broader	broad	ADJ
easat-9154	103	40	economy	economy	NOUN
easat-9154	103	41	.	.	PUNCT
easat-9154	104	1	therefore	therefore	ADV
easat-9154	104	2	,	,	PUNCT
easat-9154	104	3	banks	bank	NOUN
easat-9154	104	4	are	be	AUX
easat-9154	104	5	increasingly	increasingly	ADV
easat-9154	104	6	required	require	VERB
easat-9154	104	7	to	to	PART
easat-9154	104	8	operate	operate	VERB
easat-9154	104	9	with	with	ADP
easat-9154	104	10	robust	robust	ADJ
easat-9154	104	11	and	and	CCONJ
easat-9154	104	12	integrated	integrate	VERB
easat-9154	104	13	gcg	gcg	NOUN
easat-9154	104	14	systems	system	NOUN
easat-9154	104	15	supported	support	VERB
easat-9154	104	16	by	by	ADP
easat-9154	104	17	digitalization	digitalization	NOUN
easat-9154	104	18	and	and	CCONJ
easat-9154	104	19	technological	technological	ADJ
easat-9154	104	20	innovation	innovation	NOUN
easat-9154	104	21	.	.	PUNCT
easat-9154	105	1	this	this	PRON
easat-9154	105	2	ensures	ensure	VERB
easat-9154	105	3	compliance	compliance	NOUN
easat-9154	105	4	with	with	ADP
easat-9154	105	5	regulations	regulation	NOUN
easat-9154	105	6	,	,	PUNCT
easat-9154	105	7	adherence	adherence	NOUN
easat-9154	105	8	to	to	ADP
easat-9154	105	9	standards	standard	NOUN
easat-9154	105	10	,	,	PUNCT
easat-9154	105	11	ethical	ethical	ADJ
easat-9154	105	12	values	value	NOUN
easat-9154	105	13	,	,	PUNCT
easat-9154	105	14	and	and	CCONJ
easat-9154	105	15	generally	generally	ADV
easat-9154	105	16	accepted	accept	VERB
easat-9154	105	17	principles	principle	NOUN
easat-9154	105	18	and	and	CCONJ
easat-9154	105	19	practices	practice	NOUN
easat-9154	105	20	.	.	PUNCT
easat-9154	106	1	it	it	PRON
easat-9154	106	2	also	also	ADV
easat-9154	106	3	helps	help	VERB
easat-9154	106	4	in	in	ADP
easat-9154	106	5	2287	2287	NUM
easat-9154	106	6	edelweiss	edelweiss	PROPN
easat-9154	106	7	applied	apply	VERB
easat-9154	106	8	science	science	NOUN
easat-9154	106	9	and	and	CCONJ
easat-9154	106	10	technology	technology	NOUN
easat-9154	106	11	issn	issn	PROPN
easat-9154	106	12	:	:	PUNCT
easat-9154	106	13	2576	2576	NUM
easat-9154	106	14	-	-	SYM
easat-9154	106	15	8484	8484	NUM
easat-9154	106	16	vol	vol	NOUN
easat-9154	106	17	.	.	PROPN
easat-9154	107	1	9	9	NUM
easat-9154	107	2	,	,	PUNCT
easat-9154	107	3	no	no	INTJ
easat-9154	107	4	.	.	NOUN
easat-9154	107	5	7	7	NUM
easat-9154	107	6	:	:	SYM
easat-9154	107	7	2283	2283	NUM
easat-9154	107	8	-	-	SYM
easat-9154	107	9	2296	2296	NUM
easat-9154	107	10	,	,	PUNCT
easat-9154	107	11	2025	2025	NUM
easat-9154	107	12	doi	doi	NOUN
easat-9154	107	13	:	:	PUNCT
easat-9154	107	14	10.55214/2576	10.55214/2576	NUM
easat-9154	107	15	-	-	PUNCT
easat-9154	107	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	107	17	©	©	PROPN
easat-9154	107	18	2025	2025	NUM
easat-9154	107	19	by	by	ADP
easat-9154	107	20	the	the	DET
easat-9154	107	21	authors	author	NOUN
easat-9154	107	22	;	;	PUNCT
easat-9154	107	23	licensee	licensee	NOUN
easat-9154	107	24	learning	learn	VERB
easat-9154	107	25	gate	gate	NOUN
easat-9154	107	26	maintaining	maintain	VERB
easat-9154	107	27	and	and	CCONJ
easat-9154	107	28	building	build	VERB
easat-9154	107	29	a	a	DET
easat-9154	107	30	foundation	foundation	NOUN
easat-9154	107	31	for	for	ADP
easat-9154	107	32	value	value	NOUN
easat-9154	107	33	creation	creation	NOUN
easat-9154	107	34	,	,	PUNCT
easat-9154	107	35	optimizing	optimize	VERB
easat-9154	107	36	sustainable	sustainable	ADJ
easat-9154	107	37	performance	performance	NOUN
easat-9154	107	38	,	,	PUNCT
easat-9154	107	39	managing	manage	VERB
easat-9154	107	40	rights	right	NOUN
easat-9154	107	41	and	and	CCONJ
easat-9154	107	42	responsibilities	responsibility	NOUN
easat-9154	107	43	,	,	PUNCT
easat-9154	107	44	and	and	CCONJ
easat-9154	107	45	balancing	balance	VERB
easat-9154	107	46	the	the	DET
easat-9154	107	47	interests	interest	NOUN
easat-9154	107	48	of	of	ADP
easat-9154	107	49	shareholders	shareholder	NOUN
easat-9154	107	50	and	and	CCONJ
easat-9154	107	51	other	other	ADJ
easat-9154	107	52	stakeholders	stakeholder	NOUN
easat-9154	107	53	to	to	PART
easat-9154	107	54	more	more	ADV
easat-9154	107	55	broadly	broadly	ADV
easat-9154	107	56	contribute	contribute	VERB
easat-9154	107	57	to	to	ADP
easat-9154	107	58	national	national	ADJ
easat-9154	107	59	economic	economic	ADJ
easat-9154	107	60	growth	growth	NOUN
easat-9154	107	61	.	.	PUNCT
easat-9154	108	1	the	the	DET
easat-9154	108	2	implementation	implementation	NOUN
easat-9154	108	3	of	of	ADP
easat-9154	108	4	gcg	gcg	NOUN
easat-9154	108	5	principles	principle	NOUN
easat-9154	108	6	,	,	PUNCT
easat-9154	108	7	in	in	ADP
easat-9154	108	8	addition	addition	NOUN
easat-9154	108	9	to	to	ADP
easat-9154	108	10	being	be	AUX
easat-9154	108	11	mandated	mandate	VERB
easat-9154	108	12	by	by	ADP
easat-9154	108	13	financial	financial	ADJ
easat-9154	108	14	services	service	NOUN
easat-9154	108	15	authority	authority	NOUN
easat-9154	108	16	(	(	PUNCT
easat-9154	108	17	ojk	ojk	NOUN
easat-9154	108	18	)	)	PUNCT
easat-9154	108	19	regulations	regulation	NOUN
easat-9154	108	20	,	,	PUNCT
easat-9154	108	21	is	be	AUX
easat-9154	108	22	also	also	ADV
easat-9154	108	23	considered	consider	VERB
easat-9154	108	24	an	an	DET
easat-9154	108	25	effective	effective	ADJ
easat-9154	108	26	strategy	strategy	NOUN
easat-9154	108	27	for	for	ADP
easat-9154	108	28	maximizing	maximize	VERB
easat-9154	108	29	firm	firm	ADJ
easat-9154	108	30	value	value	NOUN
easat-9154	108	31	,	,	PUNCT
easat-9154	108	32	enhancing	enhance	VERB
easat-9154	108	33	corporate	corporate	ADJ
easat-9154	108	34	performance	performance	NOUN
easat-9154	108	35	and	and	CCONJ
easat-9154	108	36	contribution	contribution	NOUN
easat-9154	108	37	,	,	PUNCT
easat-9154	108	38	and	and	CCONJ
easat-9154	108	39	ensuring	ensure	VERB
easat-9154	108	40	long	long	ADJ
easat-9154	108	41	-	-	PUNCT
easat-9154	108	42	term	term	NOUN
easat-9154	108	43	business	business	NOUN
easat-9154	108	44	sustainability	sustainability	NOUN
easat-9154	108	45	.	.	PUNCT
easat-9154	109	1	these	these	DET
easat-9154	109	2	principles	principle	NOUN
easat-9154	109	3	encourage	encourage	VERB
easat-9154	109	4	companies	company	NOUN
easat-9154	109	5	to	to	PART
easat-9154	109	6	manage	manage	VERB
easat-9154	109	7	their	their	PRON
easat-9154	109	8	resources	resource	NOUN
easat-9154	109	9	in	in	ADP
easat-9154	109	10	an	an	DET
easat-9154	109	11	optimal	optimal	ADJ
easat-9154	109	12	and	and	CCONJ
easat-9154	109	13	efficient	efficient	ADJ
easat-9154	109	14	manner	manner	NOUN
easat-9154	109	15	.	.	PUNCT
easat-9154	110	1	increasing	increase	VERB
easat-9154	110	2	firm	firm	ADJ
easat-9154	110	3	value	value	NOUN
easat-9154	110	4	is	be	AUX
easat-9154	110	5	a	a	DET
easat-9154	110	6	long	long	ADJ
easat-9154	110	7	-	-	PUNCT
easat-9154	110	8	term	term	NOUN
easat-9154	110	9	goal	goal	NOUN
easat-9154	110	10	that	that	PRON
easat-9154	110	11	companies	company	NOUN
easat-9154	110	12	should	should	AUX
easat-9154	110	13	strive	strive	VERB
easat-9154	110	14	to	to	PART
easat-9154	110	15	achieve	achieve	VERB
easat-9154	110	16	,	,	PUNCT
easat-9154	110	17	which	which	PRON
easat-9154	110	18	is	be	AUX
easat-9154	110	19	typically	typically	ADV
easat-9154	110	20	reflected	reflect	VERB
easat-9154	110	21	in	in	ADP
easat-9154	110	22	the	the	DET
easat-9154	110	23	market	market	NOUN
easat-9154	110	24	price	price	NOUN
easat-9154	110	25	of	of	ADP
easat-9154	110	26	their	their	PRON
easat-9154	110	27	shares	share	NOUN
easat-9154	110	28	.	.	PUNCT
easat-9154	111	1	investor	investor	NOUN
easat-9154	111	2	assessments	assessment	NOUN
easat-9154	111	3	of	of	ADP
easat-9154	111	4	a	a	DET
easat-9154	111	5	company	company	NOUN
easat-9154	111	6	can	can	AUX
easat-9154	111	7	be	be	AUX
easat-9154	111	8	observed	observe	VERB
easat-9154	111	9	through	through	ADP
easat-9154	111	10	stock	stock	NOUN
easat-9154	111	11	price	price	NOUN
easat-9154	111	12	movements	movement	NOUN
easat-9154	111	13	in	in	ADP
easat-9154	111	14	the	the	DET
easat-9154	111	15	exchange	exchange	NOUN
easat-9154	111	16	for	for	ADP
easat-9154	111	17	publicly	publicly	ADV
easat-9154	111	18	listed	list	VERB
easat-9154	111	19	firms	firm	NOUN
easat-9154	111	20	.	.	PUNCT
easat-9154	112	1	in	in	ADP
easat-9154	112	2	the	the	DET
easat-9154	112	3	process	process	NOUN
easat-9154	112	4	of	of	ADP
easat-9154	112	5	maximizing	maximize	VERB
easat-9154	112	6	firm	firm	ADJ
easat-9154	112	7	value	value	NOUN
easat-9154	112	8	,	,	PUNCT
easat-9154	112	9	conflicts	conflict	NOUN
easat-9154	112	10	of	of	ADP
easat-9154	112	11	interest	interest	NOUN
easat-9154	112	12	may	may	AUX
easat-9154	112	13	arise	arise	VERB
easat-9154	112	14	between	between	ADP
easat-9154	112	15	managers	manager	NOUN
easat-9154	112	16	and	and	CCONJ
easat-9154	112	17	shareholders	shareholder	NOUN
easat-9154	112	18	(	(	PUNCT
easat-9154	112	19	the	the	DET
easat-9154	112	20	owners	owner	NOUN
easat-9154	112	21	of	of	ADP
easat-9154	112	22	the	the	DET
easat-9154	112	23	company	company	NOUN
easat-9154	112	24	)	)	PUNCT
easat-9154	112	25	,	,	PUNCT
easat-9154	112	26	commonly	commonly	ADV
easat-9154	112	27	referred	refer	VERB
easat-9154	112	28	to	to	ADP
easat-9154	112	29	as	as	ADP
easat-9154	112	30	agency	agency	NOUN
easat-9154	112	31	problems	problem	NOUN
easat-9154	112	32	.	.	PUNCT
easat-9154	113	1	these	these	DET
easat-9154	113	2	agency	agency	NOUN
easat-9154	113	3	conflicts	conflict	NOUN
easat-9154	113	4	are	be	AUX
easat-9154	113	5	caused	cause	VERB
easat-9154	113	6	by	by	ADP
easat-9154	113	7	information	information	NOUN
easat-9154	113	8	asymmetry	asymmetry	NOUN
easat-9154	113	9	,	,	PUNCT
easat-9154	113	10	wherein	wherein	SCONJ
easat-9154	113	11	managers	manager	NOUN
easat-9154	113	12	possess	possess	VERB
easat-9154	113	13	more	more	ADV
easat-9154	113	14	detailed	detailed	ADJ
easat-9154	113	15	knowledge	knowledge	NOUN
easat-9154	113	16	about	about	ADP
easat-9154	113	17	the	the	DET
easat-9154	113	18	company	company	NOUN
easat-9154	113	19	than	than	ADP
easat-9154	113	20	shareholders	shareholder	NOUN
easat-9154	113	21	.	.	PUNCT
easat-9154	114	1	such	such	ADJ
easat-9154	114	2	conditions	condition	NOUN
easat-9154	114	3	may	may	AUX
easat-9154	114	4	lead	lead	VERB
easat-9154	114	5	managers	manager	NOUN
easat-9154	114	6	to	to	PART
easat-9154	114	7	withhold	withhold	VERB
easat-9154	114	8	certain	certain	ADJ
easat-9154	114	9	information	information	NOUN
easat-9154	114	10	from	from	ADP
easat-9154	114	11	shareholders	shareholder	NOUN
easat-9154	114	12	[	[	X
easat-9154	114	13	20	20	NUM
easat-9154	114	14	]	]	PUNCT
easat-9154	114	15	.	.	PUNCT
easat-9154	115	1	to	to	PART
easat-9154	115	2	reduce	reduce	VERB
easat-9154	115	3	this	this	DET
easat-9154	115	4	information	information	NOUN
easat-9154	115	5	asymmetry	asymmetry	NOUN
easat-9154	115	6	,	,	PUNCT
easat-9154	115	7	a	a	DET
easat-9154	115	8	system	system	NOUN
easat-9154	115	9	is	be	AUX
easat-9154	115	10	needed	need	VERB
easat-9154	115	11	that	that	PRON
easat-9154	115	12	can	can	AUX
easat-9154	115	13	guide	guide	VERB
easat-9154	115	14	and	and	CCONJ
easat-9154	115	15	control	control	VERB
easat-9154	115	16	corporate	corporate	ADJ
easat-9154	115	17	governance	governance	NOUN
easat-9154	115	18	[	[	X
easat-9154	115	19	21	21	NUM
easat-9154	115	20	]	]	PUNCT
easat-9154	115	21	.	.	PUNCT
easat-9154	116	1	the	the	DET
easat-9154	116	2	implementation	implementation	NOUN
easat-9154	116	3	of	of	ADP
easat-9154	116	4	good	good	ADJ
easat-9154	116	5	corporate	corporate	ADJ
easat-9154	116	6	governance	governance	NOUN
easat-9154	116	7	(	(	PUNCT
easat-9154	116	8	gcg	gcg	PROPN
easat-9154	116	9	)	)	PUNCT
easat-9154	116	10	is	be	AUX
easat-9154	116	11	expected	expect	VERB
easat-9154	116	12	to	to	PART
easat-9154	116	13	reduce	reduce	VERB
easat-9154	116	14	agency	agency	NOUN
easat-9154	116	15	conflicts	conflict	NOUN
easat-9154	116	16	,	,	PUNCT
easat-9154	116	17	thereby	thereby	ADV
easat-9154	116	18	enhancing	enhance	VERB
easat-9154	116	19	the	the	DET
easat-9154	116	20	transparency	transparency	NOUN
easat-9154	116	21	of	of	ADP
easat-9154	116	22	information	information	NOUN
easat-9154	116	23	disclosed	disclose	VERB
easat-9154	116	24	by	by	ADP
easat-9154	116	25	managers	manager	NOUN
easat-9154	116	26	to	to	ADP
easat-9154	116	27	shareholders	shareholder	NOUN
easat-9154	116	28	and/or	and/or	CCONJ
easat-9154	116	29	other	other	ADJ
easat-9154	116	30	stakeholders	stakeholder	NOUN
easat-9154	116	31	.	.	PUNCT
easat-9154	117	1	regulations	regulation	NOUN
easat-9154	117	2	issued	issue	VERB
easat-9154	117	3	by	by	ADP
easat-9154	117	4	the	the	DET
easat-9154	117	5	financial	financial	PROPN
easat-9154	117	6	services	service	NOUN
easat-9154	117	7	authority	authority	NOUN
easat-9154	117	8	(	(	PUNCT
easat-9154	117	9	ojk	ojk	NOUN
easat-9154	117	10	)	)	PUNCT
easat-9154	117	11	regarding	regard	VERB
easat-9154	117	12	the	the	DET
easat-9154	117	13	implementation	implementation	NOUN
easat-9154	117	14	of	of	ADP
easat-9154	117	15	gcg	gcg	NOUN
easat-9154	117	16	principles	principle	NOUN
easat-9154	117	17	both	both	CCONJ
easat-9154	117	18	for	for	ADP
easat-9154	117	19	individual	individual	ADJ
easat-9154	117	20	banks	bank	NOUN
easat-9154	117	21	and	and	CCONJ
easat-9154	117	22	for	for	ADP
easat-9154	117	23	banks	bank	NOUN
easat-9154	117	24	integrated	integrate	VERB
easat-9154	117	25	within	within	ADP
easat-9154	117	26	financial	financial	ADJ
easat-9154	117	27	conglomerates	conglomerate	NOUN
easat-9154	117	28	are	be	AUX
easat-9154	117	29	stipulated	stipulate	VERB
easat-9154	117	30	in	in	ADP
easat-9154	117	31	pojk	pojk	PROPN
easat-9154	117	32	no	no	NOUN
easat-9154	117	33	.	.	PROPN
easat-9154	117	34	17	17	NUM
easat-9154	117	35	of	of	ADP
easat-9154	117	36	2023	2023	NUM
easat-9154	117	37	and	and	CCONJ
easat-9154	117	38	pojk	pojk	PROPN
easat-9154	118	1	no	no	INTJ
easat-9154	118	2	.	.	NOUN
easat-9154	118	3	18	18	NUM
easat-9154	118	4	/	/	SYM
easat-9154	118	5	pojk.03/2014	pojk.03/2014	NOUN
easat-9154	118	6	.	.	PUNCT
easat-9154	119	1	these	these	DET
easat-9154	119	2	two	two	NUM
easat-9154	119	3	provisions	provision	NOUN
easat-9154	119	4	emphasize	emphasize	VERB
easat-9154	119	5	that	that	SCONJ
easat-9154	119	6	,	,	PUNCT
easat-9154	119	7	in	in	ADP
easat-9154	119	8	order	order	NOUN
easat-9154	119	9	to	to	PART
easat-9154	119	10	implement	implement	VERB
easat-9154	119	11	gcg	gcg	NOUN
easat-9154	119	12	at	at	ADP
easat-9154	119	13	both	both	CCONJ
easat-9154	119	14	the	the	DET
easat-9154	119	15	individual	individual	ADJ
easat-9154	119	16	and	and	CCONJ
easat-9154	119	17	integrated	integrated	ADJ
easat-9154	119	18	levels	level	NOUN
easat-9154	119	19	,	,	PUNCT
easat-9154	119	20	financial	financial	ADJ
easat-9154	119	21	conglomerates	conglomerate	NOUN
easat-9154	119	22	must	must	AUX
easat-9154	119	23	establish	establish	VERB
easat-9154	119	24	integrated	integrated	ADJ
easat-9154	119	25	gcg	gcg	NOUN
easat-9154	119	26	guidelines	guideline	NOUN
easat-9154	119	27	.	.	PUNCT
easat-9154	120	1	these	these	DET
easat-9154	120	2	guidelines	guideline	NOUN
easat-9154	120	3	serve	serve	VERB
easat-9154	120	4	as	as	ADP
easat-9154	120	5	a	a	DET
easat-9154	120	6	reference	reference	NOUN
easat-9154	120	7	for	for	ADP
easat-9154	120	8	financial	financial	ADJ
easat-9154	120	9	service	service	NOUN
easat-9154	120	10	institutions	institution	NOUN
easat-9154	120	11	(	(	PUNCT
easat-9154	120	12	fsis	fsis	NOUN
easat-9154	120	13	)	)	PUNCT
easat-9154	120	14	within	within	ADP
easat-9154	120	15	the	the	DET
easat-9154	120	16	conglomerate	conglomerate	NOUN
easat-9154	120	17	to	to	PART
easat-9154	120	18	implement	implement	VERB
easat-9154	120	19	gcg	gcg	NOUN
easat-9154	120	20	,	,	PUNCT
easat-9154	120	21	thereby	thereby	ADV
easat-9154	120	22	promoting	promote	VERB
easat-9154	120	23	improvements	improvement	NOUN
easat-9154	120	24	in	in	ADP
easat-9154	120	25	the	the	DET
easat-9154	120	26	quality	quality	NOUN
easat-9154	120	27	of	of	ADP
easat-9154	120	28	integrated	integrate	VERB
easat-9154	120	29	gcg	gcg	NOUN
easat-9154	120	30	practices	practice	NOUN
easat-9154	120	31	.	.	PUNCT
easat-9154	121	1	the	the	DET
easat-9154	121	2	application	application	NOUN
easat-9154	121	3	of	of	ADP
easat-9154	121	4	integrated	integrate	VERB
easat-9154	121	5	gcg	gcg	NOUN
easat-9154	121	6	is	be	AUX
easat-9154	121	7	expected	expect	VERB
easat-9154	121	8	to	to	PART
easat-9154	121	9	encourage	encourage	VERB
easat-9154	121	10	financial	financial	ADJ
easat-9154	121	11	conglomerates	conglomerate	NOUN
easat-9154	121	12	to	to	PART
easat-9154	121	13	adopt	adopt	VERB
easat-9154	121	14	more	more	ADV
easat-9154	121	15	prudent	prudent	ADJ
easat-9154	121	16	governance	governance	NOUN
easat-9154	121	17	in	in	ADP
easat-9154	121	18	accordance	accordance	NOUN
easat-9154	121	19	with	with	ADP
easat-9154	121	20	gcg	gcg	NOUN
easat-9154	121	21	principles	principle	NOUN
easat-9154	121	22	,	,	PUNCT
easat-9154	121	23	which	which	PRON
easat-9154	121	24	include	include	VERB
easat-9154	121	25	transparency	transparency	NOUN
easat-9154	121	26	,	,	PUNCT
easat-9154	121	27	accountability	accountability	NOUN
easat-9154	121	28	,	,	PUNCT
easat-9154	121	29	responsibility	responsibility	NOUN
easat-9154	121	30	,	,	PUNCT
easat-9154	121	31	independence	independence	NOUN
easat-9154	121	32	,	,	PUNCT
easat-9154	121	33	and	and	CCONJ
easat-9154	121	34	fairness	fairness	NOUN
easat-9154	121	35	.	.	PUNCT
easat-9154	122	1	furthermore	furthermore	ADV
easat-9154	122	2	,	,	PUNCT
easat-9154	122	3	the	the	DET
easat-9154	122	4	implementation	implementation	NOUN
easat-9154	122	5	of	of	ADP
easat-9154	122	6	integrated	integrated	ADJ
easat-9154	122	7	gcg	gcg	NOUN
easat-9154	122	8	within	within	ADP
easat-9154	122	9	financial	financial	ADJ
easat-9154	122	10	conglomerates	conglomerate	NOUN
easat-9154	122	11	is	be	AUX
easat-9154	122	12	anticipated	anticipate	VERB
easat-9154	122	13	to	to	PART
easat-9154	122	14	support	support	VERB
easat-9154	122	15	the	the	DET
easat-9154	122	16	sustainable	sustainable	ADJ
easat-9154	122	17	growth	growth	NOUN
easat-9154	122	18	of	of	ADP
easat-9154	122	19	the	the	DET
easat-9154	122	20	financial	financial	ADJ
easat-9154	122	21	system	system	NOUN
easat-9154	122	22	,	,	PUNCT
easat-9154	122	23	thereby	thereby	ADV
easat-9154	122	24	enhancing	enhance	VERB
easat-9154	122	25	national	national	ADJ
easat-9154	122	26	competitiveness	competitiveness	NOUN
easat-9154	122	27	.	.	PUNCT
easat-9154	123	1	the	the	DET
easat-9154	123	2	ojk	ojk	NOUN
easat-9154	123	3	regulation	regulation	NOUN
easat-9154	123	4	also	also	ADV
easat-9154	123	5	requires	require	VERB
easat-9154	123	6	banks	bank	NOUN
easat-9154	123	7	within	within	ADP
easat-9154	123	8	financial	financial	ADJ
easat-9154	123	9	conglomerates	conglomerate	NOUN
easat-9154	123	10	to	to	PART
easat-9154	123	11	conduct	conduct	VERB
easat-9154	123	12	a	a	DET
easat-9154	123	13	self	self	NOUN
easat-9154	123	14	-	-	PUNCT
easat-9154	123	15	assessment	assessment	NOUN
easat-9154	123	16	of	of	ADP
easat-9154	123	17	their	their	PRON
easat-9154	123	18	integrated	integrate	VERB
easat-9154	123	19	gcg	gcg	NOUN
easat-9154	123	20	implementation	implementation	NOUN
easat-9154	123	21	,	,	PUNCT
easat-9154	123	22	resulting	result	VERB
easat-9154	123	23	in	in	ADP
easat-9154	123	24	a	a	DET
easat-9154	123	25	gcg	gcg	NOUN
easat-9154	123	26	score	score	NOUN
easat-9154	123	27	.	.	PUNCT
easat-9154	124	1	this	this	DET
easat-9154	124	2	score	score	NOUN
easat-9154	124	3	provides	provide	VERB
easat-9154	124	4	a	a	DET
easat-9154	124	5	general	general	ADJ
easat-9154	124	6	overview	overview	NOUN
easat-9154	124	7	of	of	ADP
easat-9154	124	8	the	the	DET
easat-9154	124	9	overall	overall	ADJ
easat-9154	124	10	evaluation	evaluation	NOUN
easat-9154	124	11	of	of	ADP
easat-9154	124	12	gcg	gcg	NOUN
easat-9154	124	13	practices	practice	NOUN
easat-9154	124	14	across	across	ADP
easat-9154	124	15	all	all	DET
easat-9154	124	16	business	business	NOUN
easat-9154	124	17	and	and	CCONJ
easat-9154	124	18	organizational	organizational	ADJ
easat-9154	124	19	aspects	aspect	NOUN
easat-9154	124	20	of	of	ADP
easat-9154	124	21	the	the	DET
easat-9154	124	22	bank	bank	NOUN
easat-9154	124	23	.	.	PUNCT
easat-9154	125	1	the	the	DET
easat-9154	125	2	results	result	NOUN
easat-9154	125	3	of	of	ADP
easat-9154	125	4	this	this	DET
easat-9154	125	5	self	self	NOUN
easat-9154	125	6	-	-	PUNCT
easat-9154	125	7	assessment	assessment	NOUN
easat-9154	125	8	and	and	CCONJ
easat-9154	125	9	the	the	DET
easat-9154	125	10	resulting	result	VERB
easat-9154	125	11	gcg	gcg	NOUN
easat-9154	125	12	rating	rating	NOUN
easat-9154	125	13	must	must	AUX
easat-9154	125	14	be	be	AUX
easat-9154	125	15	reported	report	VERB
easat-9154	125	16	to	to	ADP
easat-9154	125	17	ojk	ojk	NOUN
easat-9154	125	18	on	on	ADP
easat-9154	125	19	a	a	DET
easat-9154	125	20	semi	semi	ADJ
easat-9154	125	21	-	-	ADJ
easat-9154	125	22	annual	annual	ADJ
easat-9154	125	23	basis	basis	NOUN
easat-9154	125	24	and	and	CCONJ
easat-9154	125	25	included	include	VERB
easat-9154	125	26	in	in	ADP
easat-9154	125	27	the	the	DET
easat-9154	125	28	bank	bank	NOUN
easat-9154	125	29	’s	’s	PART
easat-9154	125	30	public	public	ADJ
easat-9154	125	31	disclosure	disclosure	NOUN
easat-9154	125	32	reports	report	NOUN
easat-9154	125	33	.	.	PUNCT
easat-9154	126	1	based	base	VERB
easat-9154	126	2	on	on	ADP
easat-9154	126	3	the	the	DET
easat-9154	126	4	research	research	NOUN
easat-9154	126	5	findings	finding	NOUN
easat-9154	126	6	during	during	ADP
easat-9154	126	7	the	the	DET
easat-9154	126	8	2015–2023	2015–2023	NUM
easat-9154	126	9	period	period	NOUN
easat-9154	126	10	,	,	PUNCT
easat-9154	126	11	the	the	DET
easat-9154	126	12	data	datum	NOUN
easat-9154	126	13	show	show	VERB
easat-9154	126	14	that	that	SCONJ
easat-9154	126	15	,	,	PUNCT
easat-9154	126	16	on	on	ADP
easat-9154	126	17	average	average	ADJ
easat-9154	126	18	,	,	PUNCT
easat-9154	126	19	the	the	DET
easat-9154	126	20	implementation	implementation	NOUN
easat-9154	126	21	of	of	ADP
easat-9154	126	22	gcg	gcg	NOUN
easat-9154	126	23	in	in	ADP
easat-9154	126	24	financial	financial	ADJ
easat-9154	126	25	conglomerate	conglomerate	NOUN
easat-9154	126	26	banks	bank	NOUN
easat-9154	126	27	falls	fall	VERB
easat-9154	126	28	under	under	ADP
easat-9154	126	29	the	the	DET
easat-9154	126	30	“	"	PUNCT
easat-9154	126	31	good	good	ADJ
easat-9154	126	32	”	"	PUNCT
easat-9154	126	33	category	category	NOUN
easat-9154	126	34	,	,	PUNCT
easat-9154	126	35	and	and	CCONJ
easat-9154	126	36	the	the	DET
easat-9154	126	37	average	average	ADJ
easat-9154	126	38	firm	firm	NOUN
easat-9154	126	39	value	value	NOUN
easat-9154	126	40	is	be	AUX
easat-9154	126	41	also	also	ADV
easat-9154	126	42	classified	classify	VERB
easat-9154	126	43	as	as	ADP
easat-9154	126	44	“	"	PUNCT
easat-9154	126	45	good	good	ADJ
easat-9154	126	46	.	.	PUNCT
easat-9154	126	47	”	"	PUNCT
easat-9154	127	1	this	this	PRON
easat-9154	127	2	indicates	indicate	VERB
easat-9154	127	3	that	that	SCONJ
easat-9154	127	4	financial	financial	ADJ
easat-9154	127	5	conglomerate	conglomerate	NOUN
easat-9154	127	6	banks	bank	NOUN
easat-9154	127	7	have	have	AUX
easat-9154	127	8	applied	apply	VERB
easat-9154	127	9	gcg	gcg	NOUN
easat-9154	127	10	principles	principle	NOUN
easat-9154	127	11	effectively	effectively	ADV
easat-9154	127	12	,	,	PUNCT
easat-9154	127	13	resulting	result	VERB
easat-9154	127	14	in	in	ADP
easat-9154	127	15	strong	strong	ADJ
easat-9154	127	16	firm	firm	ADJ
easat-9154	127	17	value	value	NOUN
easat-9154	127	18	.	.	PUNCT
easat-9154	128	1	among	among	ADP
easat-9154	128	2	these	these	DET
easat-9154	128	3	banks	bank	NOUN
easat-9154	128	4	,	,	PUNCT
easat-9154	128	5	two	two	NUM
easat-9154	128	6	bank	bank	NOUN
easat-9154	128	7	mandiri	mandiri	NOUN
easat-9154	128	8	and	and	CCONJ
easat-9154	128	9	bank	bank	PROPN
easat-9154	128	10	bca	bca	PROPN
easat-9154	128	11	achieved	achieve	VERB
easat-9154	128	12	a	a	DET
easat-9154	128	13	“	"	PUNCT
easat-9154	128	14	very	very	ADV
easat-9154	128	15	good	good	ADJ
easat-9154	128	16	”	"	PUNCT
easat-9154	128	17	rating	rating	NOUN
easat-9154	128	18	in	in	ADP
easat-9154	128	19	gcg	gcg	NOUN
easat-9154	128	20	implementation	implementation	NOUN
easat-9154	128	21	and	and	CCONJ
easat-9154	128	22	also	also	ADV
easat-9154	128	23	maintained	maintain	VERB
easat-9154	128	24	a	a	DET
easat-9154	128	25	very	very	ADV
easat-9154	128	26	high	high	ADJ
easat-9154	128	27	average	average	ADJ
easat-9154	128	28	firm	firm	ADJ
easat-9154	128	29	value	value	NOUN
easat-9154	128	30	.	.	PUNCT
easat-9154	129	1	this	this	PRON
easat-9154	129	2	means	mean	VERB
easat-9154	129	3	that	that	SCONJ
easat-9154	129	4	both	both	DET
easat-9154	129	5	banks	bank	NOUN
easat-9154	129	6	consistently	consistently	ADV
easat-9154	129	7	applied	apply	VERB
easat-9154	129	8	gcg	gcg	NOUN
easat-9154	129	9	principles	principle	NOUN
easat-9154	129	10	at	at	ADP
easat-9154	129	11	a	a	DET
easat-9154	129	12	high	high	ADJ
easat-9154	129	13	standard	standard	NOUN
easat-9154	129	14	throughout	throughout	ADP
easat-9154	129	15	the	the	DET
easat-9154	129	16	observation	observation	NOUN
easat-9154	129	17	period	period	NOUN
easat-9154	129	18	.	.	PUNCT
easat-9154	130	1	this	this	PRON
easat-9154	130	2	included	include	VERB
easat-9154	130	3	the	the	DET
easat-9154	130	4	effective	effective	ADJ
easat-9154	130	5	execution	execution	NOUN
easat-9154	130	6	of	of	ADP
easat-9154	130	7	duties	duty	NOUN
easat-9154	130	8	and	and	CCONJ
easat-9154	130	9	responsibilities	responsibility	NOUN
easat-9154	130	10	by	by	ADP
easat-9154	130	11	the	the	DET
easat-9154	130	12	board	board	NOUN
easat-9154	130	13	of	of	ADP
easat-9154	130	14	commissioners	commissioner	NOUN
easat-9154	130	15	,	,	PUNCT
easat-9154	130	16	board	board	NOUN
easat-9154	130	17	of	of	ADP
easat-9154	130	18	directors	director	NOUN
easat-9154	130	19	,	,	PUNCT
easat-9154	130	20	various	various	ADJ
easat-9154	130	21	committees	committee	NOUN
easat-9154	130	22	,	,	PUNCT
easat-9154	130	23	the	the	DET
easat-9154	130	24	integrated	integrate	VERB
easat-9154	130	25	risk	risk	NOUN
easat-9154	130	26	management	management	NOUN
easat-9154	130	27	unit	unit	NOUN
easat-9154	130	28	,	,	PUNCT
easat-9154	130	29	the	the	DET
easat-9154	130	30	integrated	integrated	ADJ
easat-9154	130	31	compliance	compliance	NOUN
easat-9154	130	32	unit	unit	NOUN
easat-9154	130	33	,	,	PUNCT
easat-9154	130	34	and	and	CCONJ
easat-9154	130	35	the	the	DET
easat-9154	130	36	integrated	integrate	VERB
easat-9154	130	37	internal	internal	ADJ
easat-9154	130	38	audit	audit	NOUN
easat-9154	130	39	unit	unit	NOUN
easat-9154	130	40	,	,	PUNCT
easat-9154	130	41	as	as	ADV
easat-9154	130	42	well	well	ADV
easat-9154	130	43	as	as	ADP
easat-9154	130	44	the	the	DET
easat-9154	130	45	successful	successful	ADJ
easat-9154	130	46	preparation	preparation	NOUN
easat-9154	130	47	and	and	CCONJ
easat-9154	130	48	implementation	implementation	NOUN
easat-9154	130	49	of	of	ADP
easat-9154	130	50	the	the	DET
easat-9154	130	51	integrated	integrated	ADJ
easat-9154	130	52	governance	governance	NOUN
easat-9154	130	53	guidelines	guideline	NOUN
easat-9154	130	54	.	.	PUNCT
easat-9154	131	1	upon	upon	SCONJ
easat-9154	131	2	further	further	ADJ
easat-9154	131	3	analysis	analysis	NOUN
easat-9154	131	4	,	,	PUNCT
easat-9154	131	5	during	during	ADP
easat-9154	131	6	the	the	DET
easat-9154	131	7	2015–2023	2015–2023	NUM
easat-9154	131	8	period	period	NOUN
easat-9154	131	9	,	,	PUNCT
easat-9154	131	10	the	the	DET
easat-9154	131	11	two	two	NUM
easat-9154	131	12	banks	bank	NOUN
easat-9154	131	13	that	that	PRON
easat-9154	131	14	consistently	consistently	ADV
easat-9154	131	15	implemented	implement	VERB
easat-9154	131	16	gcg	gcg	NOUN
easat-9154	131	17	at	at	ADP
easat-9154	131	18	a	a	DET
easat-9154	131	19	very	very	ADV
easat-9154	131	20	high	high	ADJ
easat-9154	131	21	level	level	NOUN
easat-9154	131	22	were	be	AUX
easat-9154	131	23	supported	support	VERB
easat-9154	131	24	by	by	ADP
easat-9154	131	25	recognition	recognition	NOUN
easat-9154	131	26	and	and	CCONJ
easat-9154	131	27	evaluations	evaluation	NOUN
easat-9154	131	28	from	from	ADP
easat-9154	131	29	credible	credible	ADJ
easat-9154	131	30	and	and	CCONJ
easat-9154	131	31	independent	independent	ADJ
easat-9154	131	32	institutions	institution	NOUN
easat-9154	131	33	specializing	specialize	VERB
easat-9154	131	34	in	in	ADP
easat-9154	131	35	corporate	corporate	ADJ
easat-9154	131	36	governance	governance	NOUN
easat-9154	131	37	,	,	PUNCT
easat-9154	131	38	such	such	ADJ
easat-9154	131	39	as	as	ADP
easat-9154	131	40	the	the	DET
easat-9154	131	41	indonesian	indonesian	PROPN
easat-9154	131	42	institute	institute	PROPN
easat-9154	131	43	for	for	ADP
easat-9154	131	44	corporate	corporate	ADJ
easat-9154	131	45	governance	governance	NOUN
easat-9154	131	46	(	(	PUNCT
easat-9154	131	47	iicg	iicg	NOUN
easat-9154	131	48	)	)	PUNCT
easat-9154	131	49	,	,	PUNCT
easat-9154	131	50	the	the	DET
easat-9154	131	51	asean	asean	ADJ
easat-9154	131	52	corporate	corporate	ADJ
easat-9154	131	53	governance	governance	NOUN
easat-9154	131	54	scorecard	scorecard	NOUN
easat-9154	131	55	(	(	PUNCT
easat-9154	131	56	acgs	acgs	PROPN
easat-9154	131	57	)	)	PUNCT
easat-9154	131	58	,	,	PUNCT
easat-9154	131	59	the	the	DET
easat-9154	131	60	indonesian	indonesian	PROPN
easat-9154	131	61	institute	institute	PROPN
easat-9154	131	62	for	for	ADP
easat-9154	131	63	corporate	corporate	ADJ
easat-9154	131	64	directorship	directorship	NOUN
easat-9154	131	65	(	(	PUNCT
easat-9154	131	66	iicd	iicd	NOUN
easat-9154	131	67	)	)	PUNCT
easat-9154	131	68	,	,	PUNCT
easat-9154	131	69	as	as	ADV
easat-9154	131	70	well	well	ADV
easat-9154	131	71	as	as	ADP
easat-9154	131	72	ojk	ojk	NOUN
easat-9154	131	73	,	,	PUNCT
easat-9154	131	74	bank	bank	PROPN
easat-9154	131	75	indonesia	indonesia	PROPN
easat-9154	131	76	(	(	PUNCT
easat-9154	131	77	bi	bi	NOUN
easat-9154	131	78	)	)	PUNCT
easat-9154	131	79	,	,	PUNCT
easat-9154	131	80	and	and	CCONJ
easat-9154	131	81	the	the	DET
easat-9154	131	82	indonesia	indonesia	PROPN
easat-9154	131	83	stock	stock	PROPN
easat-9154	131	84	exchange	exchange	PROPN
easat-9154	131	85	(	(	PUNCT
easat-9154	131	86	idx	idx	PROPN
easat-9154	131	87	)	)	PUNCT
easat-9154	131	88	.	.	PUNCT
easat-9154	132	1	iicg	iicg	NOUN
easat-9154	132	2	,	,	PUNCT
easat-9154	132	3	in	in	ADP
easat-9154	132	4	collaboration	collaboration	NOUN
easat-9154	132	5	with	with	ADP
easat-9154	132	6	swa	swa	PROPN
easat-9154	132	7	magazine	magazine	PROPN
easat-9154	132	8	,	,	PUNCT
easat-9154	132	9	assessed	assess	VERB
easat-9154	132	10	that	that	SCONJ
easat-9154	132	11	bank	bank	NOUN
easat-9154	132	12	mandiri	mandiri	NOUN
easat-9154	132	13	had	have	AUX
easat-9154	132	14	been	be	AUX
easat-9154	132	15	consistently	consistently	ADV
easat-9154	132	16	2288	2288	NUM
easat-9154	132	17	edelweiss	edelweiss	PROPN
easat-9154	132	18	applied	apply	VERB
easat-9154	132	19	science	science	NOUN
easat-9154	132	20	and	and	CCONJ
easat-9154	132	21	technology	technology	NOUN
easat-9154	132	22	issn	issn	PROPN
easat-9154	132	23	:	:	PUNCT
easat-9154	132	24	2576	2576	NUM
easat-9154	132	25	-	-	SYM
easat-9154	132	26	8484	8484	NUM
easat-9154	132	27	vol	vol	NOUN
easat-9154	132	28	.	.	PROPN
easat-9154	133	1	9	9	NUM
easat-9154	133	2	,	,	PUNCT
easat-9154	133	3	no	no	INTJ
easat-9154	133	4	.	.	NOUN
easat-9154	133	5	7	7	NUM
easat-9154	133	6	:	:	SYM
easat-9154	133	7	2283	2283	NUM
easat-9154	133	8	-	-	SYM
easat-9154	133	9	2296	2296	NUM
easat-9154	133	10	,	,	PUNCT
easat-9154	133	11	2025	2025	NUM
easat-9154	133	12	doi	doi	NOUN
easat-9154	133	13	:	:	PUNCT
easat-9154	133	14	10.55214/2576	10.55214/2576	NUM
easat-9154	133	15	-	-	PUNCT
easat-9154	133	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	133	17	©	©	PROPN
easat-9154	133	18	2025	2025	NUM
easat-9154	133	19	by	by	ADP
easat-9154	133	20	the	the	DET
easat-9154	133	21	authors	author	NOUN
easat-9154	133	22	;	;	PUNCT
easat-9154	133	23	licensee	licensee	PROPN
easat-9154	133	24	learning	learning	NOUN
easat-9154	133	25	gate	gate	NOUN
easat-9154	133	26	recognized	recognize	VERB
easat-9154	133	27	for	for	ADP
easat-9154	133	28	approximately	approximately	ADV
easat-9154	133	29	18	18	NUM
easat-9154	133	30	consecutive	consecutive	ADJ
easat-9154	133	31	years	year	NOUN
easat-9154	133	32	as	as	ADP
easat-9154	133	33	an	an	DET
easat-9154	133	34	institution	institution	NOUN
easat-9154	133	35	with	with	ADP
easat-9154	133	36	excellent	excellent	ADJ
easat-9154	133	37	and	and	CCONJ
easat-9154	133	38	consistent	consistent	ADJ
easat-9154	133	39	adherence	adherence	NOUN
easat-9154	133	40	to	to	PART
easat-9154	133	41	gcg	gcg	VERB
easat-9154	133	42	principles	principle	NOUN
easat-9154	133	43	.	.	PUNCT
easat-9154	134	1	acgs	acgs	PROPN
easat-9154	134	2	recognized	recognize	VERB
easat-9154	134	3	bank	bank	PROPN
easat-9154	134	4	bca	bca	PROPN
easat-9154	134	5	as	as	ADP
easat-9154	134	6	an	an	DET
easat-9154	134	7	asean	asean	ADJ
easat-9154	134	8	asset	asset	NOUN
easat-9154	134	9	class	class	PROPN
easat-9154	134	10	plc	plc	PROPN
easat-9154	134	11	and	and	CCONJ
easat-9154	134	12	awarded	award	VERB
easat-9154	134	13	it	it	PRON
easat-9154	134	14	the	the	DET
easat-9154	134	15	“	"	PUNCT
easat-9154	134	16	best	good	ADJ
easat-9154	134	17	overall	overall	ADJ
easat-9154	134	18	”	"	PUNCT
easat-9154	134	19	title	title	NOUN
easat-9154	134	20	at	at	ADP
easat-9154	134	21	the	the	DET
easat-9154	134	22	14th	14th	ADJ
easat-9154	134	23	iicd	iicd	VERB
easat-9154	134	24	corporate	corporate	ADJ
easat-9154	134	25	governance	governance	NOUN
easat-9154	134	26	conference	conference	NOUN
easat-9154	134	27	&	&	CCONJ
easat-9154	134	28	award	award	PROPN
easat-9154	134	29	.	.	PUNCT
easat-9154	135	1	banks	bank	NOUN
easat-9154	135	2	that	that	PRON
easat-9154	135	3	implement	implement	VERB
easat-9154	135	4	gcg	gcg	NOUN
easat-9154	135	5	principles	principle	NOUN
easat-9154	135	6	well	well	ADV
easat-9154	135	7	and	and	CCONJ
easat-9154	135	8	consistently	consistently	ADV
easat-9154	135	9	tend	tend	VERB
easat-9154	135	10	to	to	PART
easat-9154	135	11	achieve	achieve	VERB
easat-9154	135	12	higher	high	ADJ
easat-9154	135	13	firm	firm	ADJ
easat-9154	135	14	value	value	NOUN
easat-9154	135	15	.	.	PUNCT
easat-9154	136	1	however	however	ADV
easat-9154	136	2	,	,	PUNCT
easat-9154	136	3	there	there	PRON
easat-9154	136	4	are	be	VERB
easat-9154	136	5	also	also	ADV
easat-9154	136	6	two	two	NUM
easat-9154	136	7	banks	bank	NOUN
easat-9154	136	8	—	—	PUNCT
easat-9154	136	9	bank	bank	PROPN
easat-9154	136	10	victoria	victoria	PROPN
easat-9154	136	11	international	international	PROPN
easat-9154	136	12	and	and	CCONJ
easat-9154	136	13	bank	bank	PROPN
easat-9154	136	14	kb	kb	PROPN
easat-9154	136	15	bukopin	bukopin	NOUN
easat-9154	136	16	—	—	PUNCT
easat-9154	136	17	whose	whose	DET
easat-9154	136	18	gcg	gcg	NOUN
easat-9154	136	19	implementation	implementation	NOUN
easat-9154	136	20	is	be	AUX
easat-9154	136	21	categorized	categorize	VERB
easat-9154	136	22	as	as	ADP
easat-9154	136	23	merely	merely	ADV
easat-9154	136	24	adequate	adequate	ADJ
easat-9154	136	25	,	,	PUNCT
easat-9154	136	26	and	and	CCONJ
easat-9154	136	27	whose	whose	DET
easat-9154	136	28	average	average	ADJ
easat-9154	136	29	firm	firm	ADJ
easat-9154	136	30	value	value	NOUN
easat-9154	136	31	is	be	AUX
easat-9154	136	32	considered	consider	VERB
easat-9154	136	33	relatively	relatively	ADV
easat-9154	136	34	low	low	ADJ
easat-9154	136	35	.	.	PUNCT
easat-9154	137	1	as	as	SCONJ
easat-9154	137	2	stated	state	VERB
easat-9154	137	3	in	in	ADP
easat-9154	137	4	their	their	PRON
easat-9154	137	5	annual	annual	ADJ
easat-9154	137	6	reports	report	NOUN
easat-9154	137	7	,	,	PUNCT
easat-9154	137	8	bank	bank	PROPN
easat-9154	137	9	victoria	victoria	PROPN
easat-9154	137	10	received	receive	VERB
easat-9154	137	11	a	a	DET
easat-9154	137	12	low	low	ADJ
easat-9154	137	13	gcg	gcg	NOUN
easat-9154	137	14	score	score	NOUN
easat-9154	137	15	in	in	ADP
easat-9154	137	16	the	the	DET
easat-9154	137	17	application	application	NOUN
easat-9154	137	18	of	of	ADP
easat-9154	137	19	gcg	gcg	NOUN
easat-9154	137	20	principles	principle	NOUN
easat-9154	137	21	due	due	ADJ
easat-9154	137	22	to	to	ADP
easat-9154	137	23	several	several	ADJ
easat-9154	137	24	reasons	reason	NOUN
easat-9154	137	25	,	,	PUNCT
easat-9154	137	26	such	such	ADJ
easat-9154	137	27	as	as	ADP
easat-9154	137	28	:	:	PUNCT
easat-9154	137	29	1	1	NUM
easat-9154	137	30	.	.	PUNCT
easat-9154	137	31	aspects	aspect	NOUN
easat-9154	137	32	of	of	ADP
easat-9154	137	33	completeness	completeness	NOUN
easat-9154	137	34	and	and	CCONJ
easat-9154	137	35	implementation	implementation	NOUN
easat-9154	137	36	of	of	ADP
easat-9154	137	37	committee	committee	NOUN
easat-9154	137	38	tasks	task	NOUN
easat-9154	137	39	that	that	PRON
easat-9154	137	40	have	have	AUX
easat-9154	137	41	not	not	PART
easat-9154	137	42	been	be	AUX
easat-9154	137	43	able	able	ADJ
easat-9154	137	44	to	to	PART
easat-9154	137	45	meet	meet	VERB
easat-9154	137	46	the	the	DET
easat-9154	137	47	minimum	minimum	ADJ
easat-9154	137	48	standards	standard	NOUN
easat-9154	137	49	set	set	VERB
easat-9154	137	50	by	by	ADP
easat-9154	137	51	the	the	DET
easat-9154	137	52	provisions	provision	NOUN
easat-9154	137	53	of	of	ADP
easat-9154	137	54	the	the	DET
easat-9154	137	55	ojk	ojk	NOUN
easat-9154	137	56	,	,	PUNCT
easat-9154	137	57	namely	namely	ADV
easat-9154	137	58	:	:	PUNCT
easat-9154	137	59	1	1	X
easat-9154	137	60	)	)	PUNCT
easat-9154	137	61	committees	committee	NOUN
easat-9154	137	62	have	have	AUX
easat-9154	137	63	not	not	PART
easat-9154	137	64	been	be	AUX
easat-9154	137	65	fully	fully	ADV
easat-9154	137	66	effective	effective	ADJ
easat-9154	137	67	2	2	NUM
easat-9154	137	68	)	)	PUNCT
easat-9154	137	69	there	there	PRON
easat-9154	137	70	are	be	VERB
easat-9154	137	71	weaknesses	weakness	NOUN
easat-9154	137	72	in	in	ADP
easat-9154	137	73	monitoring	monitor	VERB
easat-9154	137	74	2	2	NUM
easat-9154	137	75	.	.	PUNCT
easat-9154	138	1	the	the	DET
easat-9154	138	2	implementation	implementation	NOUN
easat-9154	138	3	of	of	ADP
easat-9154	138	4	the	the	DET
easat-9154	138	5	compliance	compliance	NOUN
easat-9154	138	6	function	function	NOUN
easat-9154	138	7	and	and	CCONJ
easat-9154	138	8	the	the	DET
easat-9154	138	9	internal	internal	ADJ
easat-9154	138	10	audit	audit	NOUN
easat-9154	138	11	function	function	NOUN
easat-9154	138	12	that	that	PRON
easat-9154	138	13	are	be	AUX
easat-9154	138	14	not	not	PART
easat-9154	138	15	yet	yet	ADV
easat-9154	138	16	effective	effective	ADJ
easat-9154	138	17	,	,	PUNCT
easat-9154	138	18	namely	namely	ADV
easat-9154	138	19	:	:	PUNCT
easat-9154	138	20	1	1	X
easat-9154	138	21	)	)	PUNCT
easat-9154	138	22	a	a	DET
easat-9154	138	23	culture	culture	NOUN
easat-9154	138	24	of	of	ADP
easat-9154	138	25	compliance	compliance	NOUN
easat-9154	138	26	has	have	AUX
easat-9154	138	27	not	not	PART
easat-9154	138	28	been	be	AUX
easat-9154	138	29	created	create	VERB
easat-9154	138	30	at	at	ADP
easat-9154	138	31	all	all	DET
easat-9154	138	32	levels	level	NOUN
easat-9154	138	33	of	of	ADP
easat-9154	138	34	the	the	DET
easat-9154	138	35	bank	bank	NOUN
easat-9154	138	36	's	's	PART
easat-9154	138	37	organization	organization	NOUN
easat-9154	138	38	,	,	PUNCT
easat-9154	138	39	because	because	SCONJ
easat-9154	138	40	there	there	PRON
easat-9154	138	41	are	be	VERB
easat-9154	138	42	still	still	ADV
easat-9154	138	43	violations	violation	NOUN
easat-9154	138	44	.	.	PUNCT
easat-9154	139	1	2	2	X
easat-9154	139	2	)	)	PUNCT
easat-9154	139	3	audits	audit	NOUN
easat-9154	139	4	need	need	VERB
easat-9154	139	5	to	to	PART
easat-9154	139	6	be	be	AUX
easat-9154	139	7	carried	carry	VERB
easat-9154	139	8	out	out	ADP
easat-9154	139	9	more	more	ADV
easat-9154	139	10	comprehensively	comprehensively	ADV
easat-9154	139	11	/	/	PUNCT
easat-9154	139	12	thoroughly	thoroughly	ADV
easat-9154	139	13	,	,	PUNCT
easat-9154	139	14	especially	especially	ADV
easat-9154	139	15	during	during	ADP
easat-9154	139	16	the	the	DET
easat-9154	139	17	covid-19	covid-19	PROPN
easat-9154	139	18	pandemic	pandemic	NOUN
easat-9154	139	19	to	to	PART
easat-9154	139	20	be	be	AUX
easat-9154	139	21	able	able	ADJ
easat-9154	139	22	to	to	PART
easat-9154	139	23	mitigate	mitigate	VERB
easat-9154	139	24	potential	potential	NOUN
easat-9154	139	25	that	that	PRON
easat-9154	139	26	may	may	AUX
easat-9154	139	27	occur	occur	VERB
easat-9154	139	28	in	in	ADP
easat-9154	139	29	bank	bank	NOUN
easat-9154	139	30	operations	operation	NOUN
easat-9154	139	31	.	.	PUNCT
easat-9154	140	1	3	3	X
easat-9154	140	2	)	)	PUNCT
easat-9154	140	3	the	the	DET
easat-9154	140	4	implementation	implementation	NOUN
easat-9154	140	5	of	of	ADP
easat-9154	140	6	risk	risk	NOUN
easat-9154	140	7	management	management	NOUN
easat-9154	140	8	,	,	PUNCT
easat-9154	140	9	including	include	VERB
easat-9154	140	10	the	the	DET
easat-9154	140	11	internal	internal	ADJ
easat-9154	140	12	control	control	NOUN
easat-9154	140	13	system	system	NOUN
easat-9154	140	14	which	which	PRON
easat-9154	140	15	still	still	ADV
easat-9154	140	16	needs	need	VERB
easat-9154	140	17	to	to	PART
easat-9154	140	18	be	be	AUX
easat-9154	140	19	improved	improve	VERB
easat-9154	140	20	because	because	SCONJ
easat-9154	140	21	it	it	PRON
easat-9154	140	22	still	still	ADV
easat-9154	140	23	has	have	VERB
easat-9154	140	24	considerable	considerable	ADJ
easat-9154	140	25	weaknesses	weakness	NOUN
easat-9154	140	26	,	,	PUNCT
easat-9154	140	27	3	3	X
easat-9154	140	28	.	.	X
easat-9154	140	29	provision	provision	NOUN
easat-9154	140	30	of	of	ADP
easat-9154	140	31	funds	fund	NOUN
easat-9154	140	32	to	to	ADP
easat-9154	140	33	related	related	ADJ
easat-9154	140	34	parties	party	NOUN
easat-9154	140	35	and	and	CCONJ
easat-9154	140	36	provision	provision	NOUN
easat-9154	140	37	of	of	ADP
easat-9154	140	38	large	large	ADJ
easat-9154	140	39	funds	fund	NOUN
easat-9154	140	40	that	that	PRON
easat-9154	140	41	are	be	AUX
easat-9154	140	42	not	not	PART
easat-9154	140	43	well	well	ADV
easat-9154	140	44	monitored	monitor	VERB
easat-9154	140	45	:	:	PUNCT
easat-9154	140	46	1	1	X
easat-9154	140	47	)	)	PUNCT
easat-9154	140	48	the	the	DET
easat-9154	140	49	provision	provision	NOUN
easat-9154	140	50	of	of	ADP
easat-9154	140	51	large	large	ADJ
easat-9154	140	52	funds	fund	NOUN
easat-9154	140	53	includes	include	VERB
easat-9154	140	54	the	the	DET
easat-9154	140	55	implementation	implementation	NOUN
easat-9154	140	56	of	of	ADP
easat-9154	140	57	restructuring	restructuring	NOUN
easat-9154	140	58	that	that	PRON
easat-9154	140	59	has	have	AUX
easat-9154	140	60	not	not	PART
easat-9154	140	61	been	be	AUX
easat-9154	140	62	fully	fully	ADV
easat-9154	140	63	effective	effective	ADJ
easat-9154	140	64	.	.	PUNCT
easat-9154	141	1	the	the	DET
easat-9154	141	2	quality	quality	NOUN
easat-9154	141	3	of	of	ADP
easat-9154	141	4	existing	exist	VERB
easat-9154	141	5	credit	credit	NOUN
easat-9154	141	6	has	have	VERB
easat-9154	141	7	the	the	DET
easat-9154	141	8	potential	potential	NOUN
easat-9154	141	9	to	to	PART
easat-9154	141	10	increase	increase	VERB
easat-9154	141	11	non	non	ADJ
easat-9154	141	12	-	-	ADJ
easat-9154	141	13	performing	perform	VERB
easat-9154	141	14	loans	loan	NOUN
easat-9154	141	15	.	.	PUNCT
easat-9154	142	1	2	2	X
easat-9154	142	2	)	)	PUNCT
easat-9154	142	3	there	there	PRON
easat-9154	142	4	was	be	VERB
easat-9154	142	5	an	an	DET
easat-9154	142	6	overreach	overreach	NOUN
easat-9154	142	7	of	of	ADP
easat-9154	142	8	bank	bank	PROPN
easat-9154	142	9	victoria	victoria	PROPN
easat-9154	142	10	's	's	PART
easat-9154	142	11	bmpk	bmpk	NOUN
easat-9154	142	12	caused	cause	VERB
easat-9154	142	13	by	by	ADP
easat-9154	142	14	the	the	DET
easat-9154	142	15	decline	decline	NOUN
easat-9154	142	16	in	in	ADP
easat-9154	142	17	the	the	DET
easat-9154	142	18	bank	bank	NOUN
easat-9154	142	19	's	's	PART
easat-9154	142	20	capital	capital	NOUN
easat-9154	142	21	(	(	PUNCT
easat-9154	142	22	tier	tier	NOUN
easat-9154	142	23	1	1	NUM
easat-9154	142	24	)	)	PUNCT
easat-9154	142	25	.	.	PUNCT
easat-9154	143	1	4	4	X
easat-9154	143	2	.	.	X
easat-9154	144	1	the	the	DET
easat-9154	144	2	bank	bank	NOUN
easat-9154	144	3	's	's	PART
easat-9154	144	4	strategic	strategic	ADJ
easat-9154	144	5	plan	plan	NOUN
easat-9154	144	6	that	that	PRON
easat-9154	144	7	still	still	ADV
easat-9154	144	8	needs	need	VERB
easat-9154	144	9	to	to	PART
easat-9154	144	10	be	be	AUX
easat-9154	144	11	improved	improve	VERB
easat-9154	144	12	:	:	PUNCT
easat-9154	144	13	1	1	X
easat-9154	144	14	)	)	PUNCT
easat-9154	144	15	implementation	implementation	NOUN
easat-9154	144	16	of	of	ADP
easat-9154	144	17	the	the	DET
easat-9154	144	18	bank	bank	NOUN
easat-9154	144	19	's	's	PART
easat-9154	144	20	business	business	NOUN
easat-9154	144	21	plan	plan	NOUN
easat-9154	144	22	that	that	PRON
easat-9154	144	23	has	have	AUX
easat-9154	144	24	not	not	PART
easat-9154	144	25	been	be	AUX
easat-9154	144	26	running	run	VERB
easat-9154	144	27	well	well	ADV
easat-9154	144	28	,	,	PUNCT
easat-9154	144	29	2	2	X
easat-9154	144	30	)	)	PUNCT
easat-9154	144	31	the	the	DET
easat-9154	144	32	achievement	achievement	NOUN
easat-9154	144	33	of	of	ADP
easat-9154	144	34	performance	performance	NOUN
easat-9154	144	35	is	be	AUX
easat-9154	144	36	still	still	ADV
easat-9154	144	37	not	not	PART
easat-9154	144	38	good	good	ADJ
easat-9154	144	39	due	due	ADJ
easat-9154	144	40	to	to	ADP
easat-9154	144	41	inconsistencies	inconsistency	NOUN
easat-9154	144	42	in	in	ADP
easat-9154	144	43	the	the	DET
easat-9154	144	44	process	process	NOUN
easat-9154	144	45	of	of	ADP
easat-9154	144	46	providing	provide	VERB
easat-9154	144	47	funds	fund	NOUN
easat-9154	144	48	,	,	PUNCT
easat-9154	144	49	so	so	SCONJ
easat-9154	144	50	that	that	SCONJ
easat-9154	144	51	credit	credit	NOUN
easat-9154	144	52	quality	quality	NOUN
easat-9154	144	53	has	have	VERB
easat-9154	144	54	the	the	DET
easat-9154	144	55	potential	potential	NOUN
easat-9154	144	56	to	to	PART
easat-9154	144	57	interfere	interfere	VERB
easat-9154	144	58	with	with	ADP
easat-9154	144	59	the	the	DET
easat-9154	144	60	performance	performance	NOUN
easat-9154	144	61	of	of	ADP
easat-9154	144	62	the	the	DET
easat-9154	144	63	bank	bank	NOUN
easat-9154	144	64	's	's	PART
easat-9154	144	65	profitability	profitability	NOUN
easat-9154	144	66	and	and	CCONJ
easat-9154	144	67	capital	capital	NOUN
easat-9154	144	68	.	.	PUNCT
easat-9154	145	1	meanwhile	meanwhile	ADV
easat-9154	145	2	,	,	PUNCT
easat-9154	145	3	for	for	ADP
easat-9154	145	4	kb	kb	PROPN
easat-9154	145	5	bukopin	bukopin	PROPN
easat-9154	145	6	bank	bank	PROPN
easat-9154	145	7	,	,	PUNCT
easat-9154	145	8	the	the	DET
easat-9154	145	9	score	score	NOUN
easat-9154	145	10	was	be	AUX
easat-9154	145	11	quite	quite	ADV
easat-9154	145	12	good	good	ADJ
easat-9154	145	13	because	because	SCONJ
easat-9154	145	14	there	there	PRON
easat-9154	145	15	were	be	VERB
easat-9154	145	16	several	several	ADJ
easat-9154	145	17	factors	factor	NOUN
easat-9154	145	18	that	that	PRON
easat-9154	145	19	still	still	ADV
easat-9154	145	20	needed	need	VERB
easat-9154	145	21	to	to	PART
easat-9154	145	22	be	be	AUX
easat-9154	145	23	perfected	perfect	VERB
easat-9154	145	24	and	and	CCONJ
easat-9154	145	25	completed	complete	VERB
easat-9154	145	26	,	,	PUNCT
easat-9154	145	27	such	such	ADJ
easat-9154	145	28	as	as	ADP
easat-9154	145	29	:	:	PUNCT
easat-9154	145	30	1	1	NUM
easat-9154	145	31	.	.	PUNCT
easat-9154	146	1	the	the	DET
easat-9154	146	2	completeness	completeness	NOUN
easat-9154	146	3	of	of	ADP
easat-9154	146	4	the	the	DET
easat-9154	146	5	duties	duty	NOUN
easat-9154	146	6	and	and	CCONJ
easat-9154	146	7	responsibilities	responsibility	NOUN
easat-9154	146	8	of	of	ADP
easat-9154	146	9	the	the	DET
easat-9154	146	10	board	board	NOUN
easat-9154	146	11	of	of	ADP
easat-9154	146	12	directors	director	NOUN
easat-9154	146	13	and	and	CCONJ
easat-9154	146	14	board	board	NOUN
easat-9154	146	15	of	of	ADP
easat-9154	146	16	commissioners	commissioner	NOUN
easat-9154	146	17	that	that	PRON
easat-9154	146	18	are	be	AUX
easat-9154	146	19	not	not	PART
easat-9154	146	20	in	in	ADP
easat-9154	146	21	accordance	accordance	NOUN
easat-9154	146	22	with	with	ADP
easat-9154	146	23	the	the	DET
easat-9154	146	24	provisions	provision	NOUN
easat-9154	146	25	of	of	ADP
easat-9154	146	26	the	the	DET
easat-9154	146	27	ojk	ojk	NOUN
easat-9154	146	28	:	:	PUNCT
easat-9154	146	29	1	1	X
easat-9154	146	30	)	)	PUNCT
easat-9154	146	31	most	most	ADJ
easat-9154	146	32	of	of	ADP
easat-9154	146	33	the	the	DET
easat-9154	146	34	members	member	NOUN
easat-9154	146	35	of	of	ADP
easat-9154	146	36	the	the	DET
easat-9154	146	37	board	board	NOUN
easat-9154	146	38	of	of	ADP
easat-9154	146	39	directors	director	NOUN
easat-9154	146	40	and	and	CCONJ
easat-9154	146	41	board	board	NOUN
easat-9154	146	42	of	of	ADP
easat-9154	146	43	commissioners	commissioner	NOUN
easat-9154	146	44	have	have	AUX
easat-9154	146	45	not	not	PART
easat-9154	146	46	been	be	AUX
easat-9154	146	47	effective	effective	ADJ
easat-9154	146	48	in	in	ADP
easat-9154	146	49	their	their	PRON
easat-9154	146	50	duties	duty	NOUN
easat-9154	146	51	because	because	SCONJ
easat-9154	146	52	they	they	PRON
easat-9154	146	53	have	have	AUX
easat-9154	146	54	not	not	PART
easat-9154	146	55	received	receive	VERB
easat-9154	146	56	approval	approval	NOUN
easat-9154	146	57	from	from	ADP
easat-9154	146	58	the	the	DET
easat-9154	146	59	ojk	ojk	NOUN
easat-9154	146	60	.	.	PUNCT
easat-9154	147	1	2	2	X
easat-9154	147	2	)	)	PUNCT
easat-9154	147	3	the	the	DET
easat-9154	147	4	committees	committee	NOUN
easat-9154	147	5	under	under	ADP
easat-9154	147	6	the	the	DET
easat-9154	147	7	board	board	NOUN
easat-9154	147	8	of	of	ADP
easat-9154	147	9	commissioners	commissioner	NOUN
easat-9154	147	10	are	be	AUX
easat-9154	147	11	not	not	PART
easat-9154	147	12	yet	yet	ADV
easat-9154	147	13	effective	effective	ADJ
easat-9154	147	14	because	because	SCONJ
easat-9154	147	15	they	they	PRON
easat-9154	147	16	are	be	AUX
easat-9154	147	17	not	not	PART
easat-9154	147	18	in	in	ADP
easat-9154	147	19	accordance	accordance	NOUN
easat-9154	147	20	with	with	ADP
easat-9154	147	21	the	the	DET
easat-9154	147	22	minimum	minimum	ADJ
easat-9154	147	23	provisions	provision	NOUN
easat-9154	147	24	set	set	VERB
easat-9154	147	25	by	by	ADP
easat-9154	147	26	the	the	DET
easat-9154	147	27	ojk	ojk	NOUN
easat-9154	147	28	.	.	PUNCT
easat-9154	148	1	2	2	NUM
easat-9154	148	2	.	.	NOUN
easat-9154	148	3	assessment	assessment	NOUN
easat-9154	148	4	and	and	CCONJ
easat-9154	148	5	evaluation	evaluation	NOUN
easat-9154	148	6	of	of	ADP
easat-9154	148	7	the	the	DET
easat-9154	148	8	effectiveness	effectiveness	NOUN
easat-9154	148	9	,	,	PUNCT
easat-9154	148	10	adequacy	adequacy	NOUN
easat-9154	148	11	,	,	PUNCT
easat-9154	148	12	and	and	CCONJ
easat-9154	148	13	suitability	suitability	NOUN
easat-9154	148	14	of	of	ADP
easat-9154	148	15	policies	policy	NOUN
easat-9154	148	16	,	,	PUNCT
easat-9154	148	17	provisions	provision	NOUN
easat-9154	148	18	,	,	PUNCT
easat-9154	148	19	systems	system	NOUN
easat-9154	148	20	and	and	CCONJ
easat-9154	148	21	procedures	procedure	NOUN
easat-9154	148	22	that	that	PRON
easat-9154	148	23	are	be	AUX
easat-9154	148	24	not	not	PART
easat-9154	148	25	in	in	ADP
easat-9154	148	26	line	line	NOUN
easat-9154	148	27	with	with	ADP
easat-9154	148	28	the	the	DET
easat-9154	148	29	development	development	NOUN
easat-9154	148	30	of	of	ADP
easat-9154	148	31	the	the	DET
easat-9154	148	32	organization	organization	NOUN
easat-9154	148	33	and	and	CCONJ
easat-9154	148	34	business	business	NOUN
easat-9154	148	35	process	process	NOUN
easat-9154	148	36	:	:	PUNCT
easat-9154	148	37	1	1	X
easat-9154	148	38	)	)	PUNCT
easat-9154	148	39	there	there	PRON
easat-9154	148	40	are	be	VERB
easat-9154	148	41	still	still	ADV
easat-9154	148	42	policies	policy	NOUN
easat-9154	148	43	that	that	PRON
easat-9154	148	44	require	require	VERB
easat-9154	148	45	adjustments	adjustment	NOUN
easat-9154	148	46	/	/	SYM
easat-9154	148	47	updates	update	NOUN
easat-9154	148	48	(	(	PUNCT
easat-9154	148	49	not	not	PART
easat-9154	148	50	yet	yet	ADV
easat-9154	148	51	updated	update	VERB
easat-9154	148	52	)	)	PUNCT
easat-9154	148	53	,	,	PUNCT
easat-9154	148	54	including	include	VERB
easat-9154	148	55	policies	policy	NOUN
easat-9154	148	56	related	relate	VERB
easat-9154	148	57	to	to	ADP
easat-9154	148	58	the	the	DET
easat-9154	148	59	stimulus	stimulus	NOUN
easat-9154	148	60	of	of	ADP
easat-9154	148	61	the	the	DET
easat-9154	148	62	impact	impact	NOUN
easat-9154	148	63	of	of	ADP
easat-9154	148	64	the	the	DET
easat-9154	148	65	spread	spread	NOUN
easat-9154	148	66	of	of	ADP
easat-9154	148	67	corona	corona	NOUN
easat-9154	148	68	virus	virus	NOUN
easat-9154	148	69	disease	disease	NOUN
easat-9154	148	70	(	(	PUNCT
easat-9154	148	71	covid-19	covid-19	PROPN
easat-9154	148	72	)	)	PUNCT
easat-9154	148	73	and	and	CCONJ
easat-9154	148	74	interest	interest	NOUN
easat-9154	148	75	subsidy	subsidy	NOUN
easat-9154	148	76	policies	policy	NOUN
easat-9154	148	77	for	for	ADP
easat-9154	148	78	msme	msme	NOUN
easat-9154	148	79	loans	loan	NOUN
easat-9154	148	80	in	in	ADP
easat-9154	148	81	order	order	NOUN
easat-9154	148	82	to	to	PART
easat-9154	148	83	support	support	VERB
easat-9154	148	84	the	the	DET
easat-9154	148	85	pen	pen	NOUN
easat-9154	148	86	program	program	NOUN
easat-9154	148	87	.	.	PUNCT
easat-9154	149	1	2	2	X
easat-9154	149	2	)	)	PUNCT
easat-9154	149	3	there	there	PRON
easat-9154	149	4	is	be	VERB
easat-9154	149	5	a	a	DET
easat-9154	149	6	need	need	NOUN
easat-9154	149	7	for	for	ADP
easat-9154	149	8	policies	policy	NOUN
easat-9154	149	9	and	and	CCONJ
easat-9154	149	10	procedures	procedure	NOUN
easat-9154	149	11	for	for	ADP
easat-9154	149	12	resolving	resolve	VERB
easat-9154	149	13	non	non	ADJ
easat-9154	149	14	-	-	ADJ
easat-9154	149	15	performing	performing	ADJ
easat-9154	149	16	loans	loan	NOUN
easat-9154	149	17	that	that	PRON
easat-9154	149	18	regulate	regulate	VERB
easat-9154	149	19	service	service	NOUN
easat-9154	149	20	level	level	NOUN
easat-9154	149	21	agreements	agreement	NOUN
easat-9154	149	22	(	(	PUNCT
easat-9154	149	23	slas	slas	PROPN
easat-9154	149	24	)	)	PUNCT
easat-9154	149	25	for	for	ADP
easat-9154	149	26	handing	hand	VERB
easat-9154	149	27	over	over	ADP
easat-9154	149	28	the	the	DET
easat-9154	149	29	management	management	NOUN
easat-9154	149	30	of	of	ADP
easat-9154	149	31	non	non	ADJ
easat-9154	149	32	-	-	ADJ
easat-9154	149	33	performing	performing	ADJ
easat-9154	149	34	debtors	debtor	NOUN
easat-9154	149	35	to	to	ADP
easat-9154	149	36	work	work	NOUN
easat-9154	149	37	units	unit	NOUN
easat-9154	149	38	that	that	PRON
easat-9154	149	39	handle	handle	VERB
easat-9154	149	40	non	non	ADJ
easat-9154	149	41	-	-	ADJ
easat-9154	149	42	performing	perform	VERB
easat-9154	149	43	loans	loan	NOUN
easat-9154	149	44	,	,	PUNCT
easat-9154	149	45	including	include	VERB
easat-9154	149	46	the	the	DET
easat-9154	149	47	preparation	preparation	NOUN
easat-9154	149	48	of	of	ADP
easat-9154	149	49	action	action	NOUN
easat-9154	149	50	plans	plan	NOUN
easat-9154	149	51	and	and	CCONJ
easat-9154	149	52	monitoring	monitor	VERB
easat-9154	149	53	the	the	DET
easat-9154	149	54	progress	progress	NOUN
easat-9154	149	55	of	of	ADP
easat-9154	149	56	non	non	ADJ
easat-9154	149	57	-	-	ADJ
easat-9154	149	58	performing	performing	ADJ
easat-9154	149	59	loan	loan	NOUN
easat-9154	149	60	settlements	settlement	NOUN
easat-9154	149	61	.	.	PUNCT
easat-9154	150	1	2289	2289	NUM
easat-9154	150	2	edelweiss	edelweiss	PROPN
easat-9154	150	3	applied	apply	VERB
easat-9154	150	4	science	science	NOUN
easat-9154	150	5	and	and	CCONJ
easat-9154	150	6	technology	technology	NOUN
easat-9154	150	7	issn	issn	PROPN
easat-9154	150	8	:	:	PUNCT
easat-9154	150	9	2576	2576	NUM
easat-9154	150	10	-	-	SYM
easat-9154	150	11	8484	8484	NUM
easat-9154	150	12	vol	vol	NOUN
easat-9154	150	13	.	.	PROPN
easat-9154	151	1	9	9	NUM
easat-9154	151	2	,	,	PUNCT
easat-9154	151	3	no	no	INTJ
easat-9154	151	4	.	.	NOUN
easat-9154	151	5	7	7	NUM
easat-9154	151	6	:	:	SYM
easat-9154	151	7	2283	2283	NUM
easat-9154	151	8	-	-	SYM
easat-9154	151	9	2296	2296	NUM
easat-9154	151	10	,	,	PUNCT
easat-9154	151	11	2025	2025	NUM
easat-9154	151	12	doi	doi	NOUN
easat-9154	151	13	:	:	PUNCT
easat-9154	151	14	10.55214/2576	10.55214/2576	NUM
easat-9154	151	15	-	-	PUNCT
easat-9154	151	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	151	17	©	©	PROPN
easat-9154	151	18	2025	2025	NUM
easat-9154	151	19	by	by	ADP
easat-9154	151	20	the	the	DET
easat-9154	151	21	authors	author	NOUN
easat-9154	151	22	;	;	PUNCT
easat-9154	151	23	licensee	licensee	PROPN
easat-9154	151	24	learning	learning	NOUN
easat-9154	151	25	gate	gate	VERB
easat-9154	151	26	the	the	DET
easat-9154	151	27	weaknesses	weakness	NOUN
easat-9154	151	28	in	in	ADP
easat-9154	151	29	gcg	gcg	NOUN
easat-9154	151	30	implementation	implementation	NOUN
easat-9154	151	31	at	at	ADP
easat-9154	151	32	both	both	DET
easat-9154	151	33	banks	bank	NOUN
easat-9154	151	34	mentioned	mention	VERB
easat-9154	151	35	above	above	ADV
easat-9154	151	36	have	have	AUX
easat-9154	151	37	significantly	significantly	ADV
easat-9154	151	38	affected	affect	VERB
easat-9154	151	39	their	their	PRON
easat-9154	151	40	financial	financial	ADJ
easat-9154	151	41	performance	performance	NOUN
easat-9154	151	42	,	,	PUNCT
easat-9154	151	43	resulting	result	VERB
easat-9154	151	44	in	in	ADP
easat-9154	151	45	a	a	DET
easat-9154	151	46	decline	decline	NOUN
easat-9154	151	47	in	in	ADP
easat-9154	151	48	their	their	PRON
easat-9154	151	49	firm	firm	ADJ
easat-9154	151	50	value	value	NOUN
easat-9154	151	51	—	—	PUNCT
easat-9154	151	52	falling	fall	VERB
easat-9154	151	53	below	below	ADP
easat-9154	151	54	100	100	NUM
easat-9154	151	55	%	%	NOUN
easat-9154	151	56	in	in	ADP
easat-9154	151	57	2020	2020	NUM
easat-9154	151	58	.	.	PUNCT
easat-9154	152	1	thus	thus	ADV
easat-9154	152	2	,	,	PUNCT
easat-9154	152	3	the	the	DET
easat-9154	152	4	findings	finding	NOUN
easat-9154	152	5	of	of	ADP
easat-9154	152	6	this	this	DET
easat-9154	152	7	study	study	NOUN
easat-9154	152	8	indicate	indicate	VERB
easat-9154	152	9	that	that	SCONJ
easat-9154	152	10	banks	bank	NOUN
easat-9154	152	11	with	with	ADP
easat-9154	152	12	poor	poor	ADJ
easat-9154	152	13	gcg	gcg	NOUN
easat-9154	152	14	practices	practice	NOUN
easat-9154	152	15	tend	tend	VERB
easat-9154	152	16	to	to	PART
easat-9154	152	17	have	have	VERB
easat-9154	152	18	lower	low	ADJ
easat-9154	152	19	firm	firm	ADJ
easat-9154	152	20	value	value	NOUN
easat-9154	152	21	as	as	ADV
easat-9154	152	22	well	well	ADV
easat-9154	152	23	.	.	PUNCT
easat-9154	153	1	based	base	VERB
easat-9154	153	2	on	on	ADP
easat-9154	153	3	these	these	DET
easat-9154	153	4	results	result	NOUN
easat-9154	153	5	,	,	PUNCT
easat-9154	153	6	it	it	PRON
easat-9154	153	7	can	can	AUX
easat-9154	153	8	be	be	AUX
easat-9154	153	9	concluded	conclude	VERB
easat-9154	153	10	that	that	SCONJ
easat-9154	153	11	effective	effective	ADJ
easat-9154	153	12	gcg	gcg	NOUN
easat-9154	153	13	implementation	implementation	NOUN
easat-9154	153	14	contributes	contribute	VERB
easat-9154	153	15	positively	positively	ADV
easat-9154	153	16	to	to	ADP
easat-9154	153	17	firm	firm	ADJ
easat-9154	153	18	value	value	NOUN
easat-9154	153	19	.	.	PUNCT
easat-9154	154	1	this	this	PRON
easat-9154	154	2	implies	imply	VERB
easat-9154	154	3	that	that	SCONJ
easat-9154	154	4	the	the	DET
easat-9154	154	5	bank	bank	NOUN
easat-9154	154	6	’s	’s	PART
easat-9154	154	7	management	management	NOUN
easat-9154	154	8	,	,	PUNCT
easat-9154	154	9	acting	act	VERB
easat-9154	154	10	as	as	ADP
easat-9154	154	11	agents	agent	NOUN
easat-9154	154	12	,	,	PUNCT
easat-9154	154	13	have	have	AUX
easat-9154	154	14	fulfilled	fulfil	VERB
easat-9154	154	15	their	their	PRON
easat-9154	154	16	duties	duty	NOUN
easat-9154	154	17	in	in	ADP
easat-9154	154	18	line	line	NOUN
easat-9154	154	19	with	with	ADP
easat-9154	154	20	shareholder	shareholder	NOUN
easat-9154	154	21	expectations	expectation	NOUN
easat-9154	154	22	by	by	ADP
easat-9154	154	23	increasing	increase	VERB
easat-9154	154	24	the	the	DET
easat-9154	154	25	firm	firm	NOUN
easat-9154	154	26	's	's	PART
easat-9154	154	27	value	value	NOUN
easat-9154	154	28	.	.	PUNCT
easat-9154	155	1	these	these	DET
easat-9154	155	2	findings	finding	NOUN
easat-9154	155	3	support	support	VERB
easat-9154	155	4	governance	governance	NOUN
easat-9154	155	5	theory	theory	NOUN
easat-9154	155	6	as	as	SCONJ
easat-9154	155	7	stated	state	VERB
easat-9154	155	8	by	by	ADP
easat-9154	155	9	the	the	DET
easat-9154	155	10	national	national	PROPN
easat-9154	155	11	committee	committee	PROPN
easat-9154	155	12	on	on	ADP
easat-9154	155	13	governance	governance	NOUN
easat-9154	155	14	policy	policy	NOUN
easat-9154	155	15	(	(	PUNCT
easat-9154	155	16	knkg	knkg	PROPN
easat-9154	155	17	)	)	PUNCT
easat-9154	156	1	[	[	X
easat-9154	156	2	22	22	NUM
easat-9154	156	3	]	]	PUNCT
easat-9154	156	4	which	which	PRON
easat-9154	156	5	emphasizes	emphasize	VERB
easat-9154	156	6	that	that	DET
easat-9154	156	7	good	good	ADJ
easat-9154	156	8	governance	governance	NOUN
easat-9154	156	9	mechanisms	mechanism	NOUN
easat-9154	156	10	are	be	AUX
easat-9154	156	11	expected	expect	VERB
easat-9154	156	12	to	to	PART
easat-9154	156	13	ensure	ensure	VERB
easat-9154	156	14	that	that	SCONJ
easat-9154	156	15	managers	manager	NOUN
easat-9154	156	16	perform	perform	VERB
easat-9154	156	17	in	in	ADP
easat-9154	156	18	accordance	accordance	NOUN
easat-9154	156	19	with	with	ADP
easat-9154	156	20	the	the	DET
easat-9154	156	21	expectations	expectation	NOUN
easat-9154	156	22	of	of	ADP
easat-9154	156	23	the	the	DET
easat-9154	156	24	principals	principal	NOUN
easat-9154	156	25	.	.	PUNCT
easat-9154	157	1	the	the	DET
easat-9154	157	2	proper	proper	ADJ
easat-9154	157	3	implementation	implementation	NOUN
easat-9154	157	4	of	of	ADP
easat-9154	157	5	gcg	gcg	NOUN
easat-9154	157	6	encourages	encourage	VERB
easat-9154	157	7	agents	agent	NOUN
easat-9154	157	8	or	or	CCONJ
easat-9154	157	9	managers	manager	NOUN
easat-9154	157	10	to	to	PART
easat-9154	157	11	act	act	VERB
easat-9154	157	12	in	in	ADP
easat-9154	157	13	the	the	DET
easat-9154	157	14	best	good	ADJ
easat-9154	157	15	interest	interest	NOUN
easat-9154	157	16	of	of	ADP
easat-9154	157	17	the	the	DET
easat-9154	157	18	principals	principal	NOUN
easat-9154	157	19	or	or	CCONJ
easat-9154	157	20	shareholders	shareholder	NOUN
easat-9154	157	21	of	of	ADP
easat-9154	157	22	the	the	DET
easat-9154	157	23	company	company	NOUN
easat-9154	157	24	.	.	PUNCT
easat-9154	158	1	in	in	ADP
easat-9154	158	2	relation	relation	NOUN
easat-9154	158	3	to	to	ADP
easat-9154	158	4	signaling	signal	VERB
easat-9154	158	5	theory	theory	NOUN
easat-9154	158	6	,	,	PUNCT
easat-9154	158	7	banks	bank	NOUN
easat-9154	158	8	convey	convey	VERB
easat-9154	158	9	information	information	NOUN
easat-9154	158	10	to	to	ADP
easat-9154	158	11	the	the	DET
easat-9154	158	12	public	public	NOUN
easat-9154	158	13	that	that	SCONJ
easat-9154	158	14	they	they	PRON
easat-9154	158	15	are	be	AUX
easat-9154	158	16	implementing	implement	VERB
easat-9154	158	17	gcg	gcg	NOUN
easat-9154	158	18	principles	principle	NOUN
easat-9154	158	19	to	to	ADP
easat-9154	158	20	a	a	DET
easat-9154	158	21	high	high	ADJ
easat-9154	158	22	standard	standard	NOUN
easat-9154	158	23	.	.	PUNCT
easat-9154	159	1	strong	strong	ADJ
easat-9154	159	2	adherence	adherence	NOUN
easat-9154	159	3	to	to	PART
easat-9154	159	4	gcg	gcg	VERB
easat-9154	159	5	principles	principle	NOUN
easat-9154	159	6	can	can	AUX
easat-9154	159	7	enhance	enhance	VERB
easat-9154	159	8	investor	investor	NOUN
easat-9154	159	9	confidence	confidence	NOUN
easat-9154	159	10	by	by	ADP
easat-9154	159	11	signaling	signal	VERB
easat-9154	159	12	that	that	SCONJ
easat-9154	159	13	the	the	DET
easat-9154	159	14	company	company	NOUN
easat-9154	159	15	is	be	AUX
easat-9154	159	16	being	be	AUX
easat-9154	159	17	managed	manage	VERB
easat-9154	159	18	properly	properly	ADV
easat-9154	159	19	—	—	PUNCT
easat-9154	159	20	upholding	uphold	VERB
easat-9154	159	21	transparency	transparency	NOUN
easat-9154	159	22	,	,	PUNCT
easat-9154	159	23	accountability	accountability	NOUN
easat-9154	159	24	,	,	PUNCT
easat-9154	159	25	responsibility	responsibility	NOUN
easat-9154	159	26	,	,	PUNCT
easat-9154	159	27	independence	independence	NOUN
easat-9154	159	28	,	,	PUNCT
easat-9154	159	29	and	and	CCONJ
easat-9154	159	30	fairness	fairness	NOUN
easat-9154	159	31	.	.	PUNCT
easat-9154	160	1	the	the	DET
easat-9154	160	2	implementation	implementation	NOUN
easat-9154	160	3	of	of	ADP
easat-9154	160	4	gcg	gcg	NOUN
easat-9154	160	5	encourages	encourage	VERB
easat-9154	160	6	management	management	NOUN
easat-9154	160	7	to	to	PART
easat-9154	160	8	utilize	utilize	VERB
easat-9154	160	9	the	the	DET
easat-9154	160	10	company	company	NOUN
easat-9154	160	11	’s	’s	PART
easat-9154	160	12	resources	resource	NOUN
easat-9154	160	13	effectively	effectively	ADV
easat-9154	160	14	and	and	CCONJ
easat-9154	160	15	efficiently	efficiently	ADV
easat-9154	160	16	in	in	ADP
easat-9154	160	17	order	order	NOUN
easat-9154	160	18	to	to	PART
easat-9154	160	19	achieve	achieve	VERB
easat-9154	160	20	the	the	DET
easat-9154	160	21	firm	firm	NOUN
easat-9154	160	22	’s	’s	PART
easat-9154	160	23	objectives	objective	NOUN
easat-9154	160	24	,	,	PUNCT
easat-9154	160	25	particularly	particularly	ADV
easat-9154	160	26	in	in	ADP
easat-9154	160	27	generating	generate	VERB
easat-9154	160	28	increased	increase	VERB
easat-9154	160	29	profits	profit	NOUN
easat-9154	160	30	.	.	PUNCT
easat-9154	161	1	higher	high	ADJ
easat-9154	161	2	profits	profit	NOUN
easat-9154	161	3	reflect	reflect	VERB
easat-9154	161	4	improved	improve	VERB
easat-9154	161	5	financial	financial	ADJ
easat-9154	161	6	performance	performance	NOUN
easat-9154	161	7	.	.	PUNCT
easat-9154	162	1	this	this	DET
easat-9154	162	2	enhanced	enhance	VERB
easat-9154	162	3	performance	performance	NOUN
easat-9154	162	4	serves	serve	VERB
easat-9154	162	5	as	as	ADP
easat-9154	162	6	a	a	DET
easat-9154	162	7	positive	positive	ADJ
easat-9154	162	8	signal	signal	NOUN
easat-9154	162	9	to	to	ADP
easat-9154	162	10	investors	investor	NOUN
easat-9154	162	11	,	,	PUNCT
easat-9154	162	12	encouraging	encourage	VERB
easat-9154	162	13	them	they	PRON
easat-9154	162	14	to	to	PART
easat-9154	162	15	purchase	purchase	VERB
easat-9154	162	16	the	the	DET
easat-9154	162	17	company	company	NOUN
easat-9154	162	18	’s	’s	PART
easat-9154	162	19	shares	share	NOUN
easat-9154	162	20	,	,	PUNCT
easat-9154	162	21	which	which	PRON
easat-9154	162	22	in	in	ADP
easat-9154	162	23	turn	turn	NOUN
easat-9154	162	24	leads	lead	VERB
easat-9154	162	25	to	to	ADP
easat-9154	162	26	a	a	DET
easat-9154	162	27	rise	rise	NOUN
easat-9154	162	28	in	in	ADP
easat-9154	162	29	share	share	NOUN
easat-9154	162	30	price	price	NOUN
easat-9154	162	31	and	and	CCONJ
easat-9154	162	32	an	an	DET
easat-9154	162	33	increase	increase	NOUN
easat-9154	162	34	in	in	ADP
easat-9154	162	35	firm	firm	ADJ
easat-9154	162	36	value	value	NOUN
easat-9154	162	37	.	.	PUNCT
easat-9154	163	1	the	the	DET
easat-9154	163	2	findings	finding	NOUN
easat-9154	163	3	of	of	ADP
easat-9154	163	4	this	this	DET
easat-9154	163	5	study	study	NOUN
easat-9154	163	6	reinforce	reinforce	VERB
easat-9154	163	7	previous	previous	ADJ
easat-9154	163	8	research	research	NOUN
easat-9154	163	9	conducted	conduct	VERB
easat-9154	163	10	by	by	ADP
easat-9154	163	11	farooq	farooq	PROPN
easat-9154	163	12	,	,	PUNCT
easat-9154	163	13	et	et	PROPN
easat-9154	163	14	al	al	PROPN
easat-9154	163	15	.	.	PUNCT
easat-9154	164	1	[	[	X
easat-9154	164	2	5	5	NUM
easat-9154	164	3	]	]	PUNCT
easat-9154	164	4	;	;	PUNCT
easat-9154	164	5	irmalasari	irmalasari	ADJ
easat-9154	164	6	,	,	PUNCT
easat-9154	164	7	et	et	PROPN
easat-9154	164	8	al	al	PROPN
easat-9154	164	9	.	.	PUNCT
easat-9154	165	1	[	[	X
easat-9154	165	2	8	8	NUM
easat-9154	165	3	]	]	PUNCT
easat-9154	165	4	;	;	PUNCT
easat-9154	165	5	boachie	boachie	NOUN
easat-9154	165	6	[	[	X
easat-9154	165	7	6	6	NUM
easat-9154	165	8	]	]	PUNCT
easat-9154	165	9	;	;	PUNCT
easat-9154	165	10	yuliusman	yuliusman	NOUN
easat-9154	165	11	and	and	CCONJ
easat-9154	165	12	kusuma	kusuma	PRON
easat-9154	166	1	[	[	X
easat-9154	166	2	3	3	NUM
easat-9154	166	3	]	]	X
easat-9154	166	4	;	;	PUNCT
easat-9154	166	5	safitri	safitri	ADJ
easat-9154	166	6	and	and	CCONJ
easat-9154	166	7	kamil	kamil	PROPN
easat-9154	166	8	[	[	X
easat-9154	166	9	7	7	NUM
easat-9154	166	10	]	]	X
easat-9154	166	11	;	;	PUNCT
easat-9154	166	12	ekasari	ekasari	PROPN
easat-9154	166	13	and	and	CCONJ
easat-9154	166	14	kus	kus	PROPN
easat-9154	166	15	noegroho	noegroho	PROPN
easat-9154	167	1	[	[	X
easat-9154	167	2	9	9	NUM
easat-9154	167	3	]	]	PUNCT
easat-9154	167	4	;	;	PUNCT
easat-9154	167	5	laurensia	laurensia	X
easat-9154	168	1	[	[	X
easat-9154	168	2	23	23	NUM
easat-9154	168	3	]	]	PUNCT
easat-9154	168	4	and	and	CCONJ
easat-9154	168	5	irawan	irawan	NOUN
easat-9154	168	6	and	and	CCONJ
easat-9154	168	7	devie	devie	NOUN
easat-9154	168	8	[	[	X
easat-9154	168	9	24	24	NUM
easat-9154	168	10	]	]	X
easat-9154	168	11	all	all	PRON
easat-9154	168	12	of	of	ADP
easat-9154	168	13	whom	whom	PRON
easat-9154	168	14	found	find	VERB
easat-9154	168	15	that	that	SCONJ
easat-9154	168	16	corporate	corporate	ADJ
easat-9154	168	17	governance	governance	NOUN
easat-9154	168	18	has	have	VERB
easat-9154	168	19	a	a	DET
easat-9154	168	20	positive	positive	ADJ
easat-9154	168	21	impact	impact	NOUN
easat-9154	168	22	on	on	ADP
easat-9154	168	23	firm	firm	ADJ
easat-9154	168	24	value	value	NOUN
easat-9154	168	25	.	.	PUNCT
easat-9154	169	1	an	an	DET
easat-9154	169	2	increase	increase	NOUN
easat-9154	169	3	in	in	ADP
easat-9154	169	4	firm	firm	ADJ
easat-9154	169	5	value	value	NOUN
easat-9154	169	6	reflects	reflect	VERB
easat-9154	169	7	a	a	DET
easat-9154	169	8	company	company	NOUN
easat-9154	169	9	’s	’s	PART
easat-9154	169	10	performance	performance	NOUN
easat-9154	169	11	that	that	PRON
easat-9154	169	12	aligns	align	VERB
easat-9154	169	13	with	with	ADP
easat-9154	169	14	the	the	DET
easat-9154	169	15	expectations	expectation	NOUN
easat-9154	169	16	of	of	ADP
easat-9154	169	17	shareholders	shareholder	NOUN
easat-9154	169	18	[	[	X
easat-9154	169	19	25	25	NUM
easat-9154	169	20	]	]	PUNCT
easat-9154	169	21	.	.	PUNCT
easat-9154	170	1	the	the	DET
easat-9154	170	2	implementation	implementation	NOUN
easat-9154	170	3	of	of	ADP
easat-9154	170	4	gcg	gcg	NOUN
easat-9154	170	5	by	by	ADP
easat-9154	170	6	a	a	DET
easat-9154	170	7	company	company	NOUN
easat-9154	170	8	enhances	enhance	VERB
easat-9154	170	9	investor	investor	NOUN
easat-9154	170	10	confidence	confidence	NOUN
easat-9154	170	11	in	in	ADP
easat-9154	170	12	allocating	allocate	VERB
easat-9154	170	13	funds	fund	NOUN
easat-9154	170	14	to	to	ADP
easat-9154	170	15	the	the	DET
easat-9154	170	16	firm	firm	NOUN
easat-9154	170	17	.	.	PUNCT
easat-9154	171	1	this	this	DET
easat-9154	171	2	confidence	confidence	NOUN
easat-9154	171	3	arises	arise	VERB
easat-9154	171	4	from	from	ADP
easat-9154	171	5	the	the	DET
easat-9154	171	6	information	information	NOUN
easat-9154	171	7	gap	gap	NOUN
easat-9154	171	8	between	between	ADP
easat-9154	171	9	investors	investor	NOUN
easat-9154	171	10	and	and	CCONJ
easat-9154	171	11	management	management	NOUN
easat-9154	171	12	,	,	PUNCT
easat-9154	171	13	where	where	SCONJ
easat-9154	171	14	management	management	NOUN
easat-9154	171	15	has	have	VERB
easat-9154	171	16	superior	superior	ADJ
easat-9154	171	17	access	access	NOUN
easat-9154	171	18	to	to	ADP
easat-9154	171	19	company	company	NOUN
easat-9154	171	20	information	information	NOUN
easat-9154	171	21	.	.	PUNCT
easat-9154	172	1	corporate	corporate	ADJ
easat-9154	172	2	governance	governance	NOUN
easat-9154	172	3	disclosure	disclosure	NOUN
easat-9154	172	4	helps	help	VERB
easat-9154	172	5	to	to	PART
easat-9154	172	6	reduce	reduce	VERB
easat-9154	172	7	this	this	DET
easat-9154	172	8	information	information	NOUN
easat-9154	172	9	asymmetry	asymmetry	NOUN
easat-9154	172	10	.	.	PUNCT
easat-9154	173	1	furthermore	furthermore	ADV
easat-9154	173	2	,	,	PUNCT
easat-9154	173	3	the	the	DET
easat-9154	173	4	application	application	NOUN
easat-9154	173	5	of	of	ADP
easat-9154	173	6	gcg	gcg	NOUN
easat-9154	173	7	aims	aim	VERB
easat-9154	173	8	to	to	PART
easat-9154	173	9	maximize	maximize	VERB
easat-9154	173	10	corporate	corporate	ADJ
easat-9154	173	11	performance	performance	NOUN
easat-9154	173	12	,	,	PUNCT
easat-9154	173	13	and	and	CCONJ
easat-9154	173	14	is	be	AUX
easat-9154	173	15	thus	thus	ADV
easat-9154	173	16	believed	believe	VERB
easat-9154	173	17	to	to	PART
easat-9154	173	18	contribute	contribute	VERB
easat-9154	173	19	significantly	significantly	ADV
easat-9154	173	20	to	to	ADP
easat-9154	173	21	enhancing	enhance	VERB
easat-9154	173	22	firm	firm	ADJ
easat-9154	173	23	value	value	NOUN
easat-9154	173	24	.	.	PUNCT
easat-9154	174	1	based	base	VERB
easat-9154	174	2	on	on	ADP
easat-9154	174	3	the	the	DET
easat-9154	174	4	points	point	NOUN
easat-9154	174	5	discussed	discuss	VERB
easat-9154	174	6	above	above	ADV
easat-9154	174	7	,	,	PUNCT
easat-9154	174	8	the	the	DET
easat-9154	174	9	findings	finding	NOUN
easat-9154	174	10	of	of	ADP
easat-9154	174	11	this	this	DET
easat-9154	174	12	study	study	NOUN
easat-9154	174	13	indicate	indicate	VERB
easat-9154	174	14	that	that	SCONJ
easat-9154	174	15	effective	effective	ADJ
easat-9154	174	16	implementation	implementation	NOUN
easat-9154	174	17	of	of	ADP
easat-9154	174	18	gcg	gcg	NOUN
easat-9154	174	19	has	have	VERB
easat-9154	174	20	a	a	DET
easat-9154	174	21	significant	significant	ADJ
easat-9154	174	22	and	and	CCONJ
easat-9154	174	23	positive	positive	ADJ
easat-9154	174	24	impact	impact	NOUN
easat-9154	174	25	on	on	ADP
easat-9154	174	26	firm	firm	ADJ
easat-9154	174	27	value	value	NOUN
easat-9154	174	28	.	.	PUNCT
easat-9154	175	1	this	this	PRON
easat-9154	175	2	means	mean	VERB
easat-9154	175	3	that	that	SCONJ
easat-9154	175	4	when	when	SCONJ
easat-9154	175	5	a	a	DET
easat-9154	175	6	company	company	NOUN
easat-9154	175	7	improves	improve	VERB
easat-9154	175	8	its	its	PRON
easat-9154	175	9	gcg	gcg	NOUN
easat-9154	175	10	practices	practice	NOUN
easat-9154	175	11	,	,	PUNCT
easat-9154	175	12	its	its	PRON
easat-9154	175	13	firm	firm	ADJ
easat-9154	175	14	value	value	NOUN
easat-9154	175	15	will	will	AUX
easat-9154	175	16	directly	directly	ADV
easat-9154	175	17	increase	increase	VERB
easat-9154	175	18	.	.	PUNCT
easat-9154	176	1	conversely	conversely	ADV
easat-9154	176	2	,	,	PUNCT
easat-9154	176	3	a	a	DET
easat-9154	176	4	decline	decline	NOUN
easat-9154	176	5	or	or	CCONJ
easat-9154	176	6	deterioration	deterioration	NOUN
easat-9154	176	7	in	in	ADP
easat-9154	176	8	gcg	gcg	NOUN
easat-9154	176	9	implementation	implementation	NOUN
easat-9154	176	10	will	will	AUX
easat-9154	176	11	directly	directly	ADV
easat-9154	176	12	lead	lead	VERB
easat-9154	176	13	to	to	ADP
easat-9154	176	14	a	a	DET
easat-9154	176	15	decrease	decrease	NOUN
easat-9154	176	16	in	in	ADP
easat-9154	176	17	firm	firm	ADJ
easat-9154	176	18	value	value	NOUN
easat-9154	176	19	.	.	PUNCT
easat-9154	177	1	3.5	3.5	NUM
easat-9154	177	2	.	.	PUNCT
easat-9154	178	1	gcg	gcg	NOUN
easat-9154	178	2	implementation	implementation	NOUN
easat-9154	178	3	can	can	AUX
easat-9154	178	4	improve	improve	VERB
easat-9154	178	5	operational	operational	ADJ
easat-9154	178	6	efficiency	efficiency	NOUN
easat-9154	178	7	(	(	PUNCT
easat-9154	178	8	h2	h2	NOUN
easat-9154	178	9	)	)	PUNCT
easat-9154	178	10	the	the	DET
easat-9154	178	11	banking	banking	NOUN
easat-9154	178	12	sector	sector	NOUN
easat-9154	178	13	is	be	AUX
easat-9154	178	14	continuously	continuously	ADV
easat-9154	178	15	required	require	VERB
easat-9154	178	16	to	to	PART
easat-9154	178	17	remain	remain	VERB
easat-9154	178	18	competitive	competitive	ADJ
easat-9154	178	19	and	and	CCONJ
easat-9154	178	20	responsive	responsive	ADJ
easat-9154	178	21	to	to	ADP
easat-9154	178	22	the	the	DET
easat-9154	178	23	increasingly	increasingly	ADV
easat-9154	178	24	complex	complex	ADJ
easat-9154	178	25	and	and	CCONJ
easat-9154	178	26	dynamic	dynamic	ADJ
easat-9154	178	27	changes	change	NOUN
easat-9154	178	28	in	in	ADP
easat-9154	178	29	both	both	CCONJ
easat-9154	178	30	external	external	ADJ
easat-9154	178	31	and	and	CCONJ
easat-9154	178	32	internal	internal	ADJ
easat-9154	178	33	environments	environment	NOUN
easat-9154	178	34	,	,	PUNCT
easat-9154	178	35	which	which	PRON
easat-9154	178	36	are	be	AUX
easat-9154	178	37	accompanied	accompany	VERB
easat-9154	178	38	by	by	ADP
easat-9154	178	39	growing	grow	VERB
easat-9154	178	40	challenges	challenge	NOUN
easat-9154	178	41	.	.	PUNCT
easat-9154	179	1	strengthening	strengthen	VERB
easat-9154	179	2	the	the	DET
easat-9154	179	3	implementation	implementation	NOUN
easat-9154	179	4	of	of	ADP
easat-9154	179	5	gcg	gcg	NOUN
easat-9154	179	6	in	in	ADP
easat-9154	179	7	banks	bank	NOUN
easat-9154	179	8	is	be	AUX
easat-9154	179	9	one	one	NUM
easat-9154	179	10	of	of	ADP
easat-9154	179	11	the	the	DET
easat-9154	179	12	key	key	ADJ
easat-9154	179	13	components	component	NOUN
easat-9154	179	14	for	for	ADP
easat-9154	179	15	enhancing	enhance	VERB
easat-9154	179	16	the	the	DET
easat-9154	179	17	competitiveness	competitiveness	NOUN
easat-9154	179	18	of	of	ADP
easat-9154	179	19	the	the	DET
easat-9154	179	20	banking	banking	NOUN
easat-9154	179	21	industry	industry	NOUN
easat-9154	179	22	.	.	PUNCT
easat-9154	180	1	improving	improve	VERB
easat-9154	180	2	the	the	DET
easat-9154	180	3	quality	quality	NOUN
easat-9154	180	4	of	of	ADP
easat-9154	180	5	gcg	gcg	NOUN
easat-9154	180	6	implementation	implementation	NOUN
easat-9154	180	7	is	be	AUX
easat-9154	180	8	a	a	DET
easat-9154	180	9	strategic	strategic	ADJ
easat-9154	180	10	effort	effort	NOUN
easat-9154	180	11	to	to	PART
easat-9154	180	12	reinforce	reinforce	VERB
easat-9154	180	13	the	the	DET
easat-9154	180	14	internal	internal	ADJ
easat-9154	180	15	conditions	condition	NOUN
easat-9154	180	16	of	of	ADP
easat-9154	180	17	banks	bank	NOUN
easat-9154	180	18	.	.	PUNCT
easat-9154	181	1	sound	sound	NOUN
easat-9154	181	2	banking	banking	NOUN
easat-9154	181	3	management	management	NOUN
easat-9154	181	4	through	through	ADP
easat-9154	181	5	the	the	DET
easat-9154	181	6	application	application	NOUN
easat-9154	181	7	of	of	ADP
easat-9154	181	8	gcg	gcg	NOUN
easat-9154	181	9	enhances	enhance	VERB
easat-9154	181	10	a	a	DET
easat-9154	181	11	company	company	NOUN
easat-9154	181	12	’s	’s	PART
easat-9154	181	13	operational	operational	ADJ
easat-9154	181	14	efficiency	efficiency	NOUN
easat-9154	181	15	and	and	CCONJ
easat-9154	181	16	facilitates	facilitate	VERB
easat-9154	181	17	access	access	NOUN
easat-9154	181	18	to	to	ADP
easat-9154	181	19	more	more	ADV
easat-9154	181	20	affordable	affordable	ADJ
easat-9154	181	21	and	and	CCONJ
easat-9154	181	22	flexible	flexible	ADJ
easat-9154	181	23	funding	funding	NOUN
easat-9154	181	24	.	.	PUNCT
easat-9154	182	1	ultimately	ultimately	ADV
easat-9154	182	2	,	,	PUNCT
easat-9154	182	3	this	this	PRON
easat-9154	182	4	contributes	contribute	VERB
easat-9154	182	5	significantly	significantly	ADV
easat-9154	182	6	to	to	ADP
easat-9154	182	7	economic	economic	ADJ
easat-9154	182	8	growth	growth	NOUN
easat-9154	182	9	and	and	CCONJ
easat-9154	182	10	the	the	DET
easat-9154	182	11	overall	overall	ADJ
easat-9154	182	12	economy	economy	NOUN
easat-9154	182	13	of	of	ADP
easat-9154	182	14	the	the	DET
easat-9154	182	15	country	country	NOUN
easat-9154	182	16	[	[	X
easat-9154	182	17	26	26	NUM
easat-9154	182	18	]	]	PUNCT
easat-9154	182	19	.	.	PUNCT
easat-9154	183	1	the	the	DET
easat-9154	183	2	long	long	ADJ
easat-9154	183	3	-	-	PUNCT
easat-9154	183	4	term	term	NOUN
easat-9154	183	5	goal	goal	NOUN
easat-9154	183	6	of	of	ADP
easat-9154	183	7	every	every	DET
easat-9154	183	8	company	company	NOUN
easat-9154	183	9	is	be	AUX
easat-9154	183	10	to	to	PART
easat-9154	183	11	increase	increase	VERB
easat-9154	183	12	firm	firm	ADJ
easat-9154	183	13	value	value	NOUN
easat-9154	183	14	,	,	PUNCT
easat-9154	183	15	which	which	PRON
easat-9154	183	16	is	be	AUX
easat-9154	183	17	reflected	reflect	VERB
easat-9154	183	18	in	in	ADP
easat-9154	183	19	the	the	DET
easat-9154	183	20	market	market	NOUN
easat-9154	183	21	price	price	NOUN
easat-9154	183	22	of	of	ADP
easat-9154	183	23	its	its	PRON
easat-9154	183	24	shares	share	NOUN
easat-9154	183	25	.	.	PUNCT
easat-9154	184	1	investor	investor	NOUN
easat-9154	184	2	evaluations	evaluation	NOUN
easat-9154	184	3	of	of	ADP
easat-9154	184	4	a	a	DET
easat-9154	184	5	company	company	NOUN
easat-9154	184	6	can	can	AUX
easat-9154	184	7	be	be	AUX
easat-9154	184	8	observed	observe	VERB
easat-9154	184	9	through	through	ADP
easat-9154	184	10	the	the	DET
easat-9154	184	11	movement	movement	NOUN
easat-9154	184	12	of	of	ADP
easat-9154	184	13	its	its	PRON
easat-9154	184	14	stock	stock	NOUN
easat-9154	184	15	prices	price	NOUN
easat-9154	184	16	on	on	ADP
easat-9154	184	17	the	the	DET
easat-9154	184	18	exchange	exchange	NOUN
easat-9154	184	19	,	,	PUNCT
easat-9154	184	20	particularly	particularly	ADV
easat-9154	184	21	for	for	ADP
easat-9154	184	22	companies	company	NOUN
easat-9154	184	23	that	that	PRON
easat-9154	184	24	are	be	AUX
easat-9154	184	25	publicly	publicly	ADV
easat-9154	184	26	traded	trade	VERB
easat-9154	184	27	.	.	PUNCT
easat-9154	185	1	in	in	ADP
easat-9154	185	2	the	the	DET
easat-9154	185	3	process	process	NOUN
easat-9154	185	4	of	of	ADP
easat-9154	185	5	maximizing	maximize	VERB
easat-9154	185	6	firm	firm	ADJ
easat-9154	185	7	value	value	NOUN
easat-9154	185	8	,	,	PUNCT
easat-9154	185	9	conflicts	conflict	NOUN
easat-9154	185	10	of	of	ADP
easat-9154	185	11	interest	interest	NOUN
easat-9154	185	12	often	often	ADV
easat-9154	185	13	arise	arise	VERB
easat-9154	185	14	between	between	ADP
easat-9154	185	15	managers	manager	NOUN
easat-9154	185	16	and	and	CCONJ
easat-9154	185	17	shareholders	shareholder	NOUN
easat-9154	185	18	(	(	PUNCT
easat-9154	185	19	the	the	DET
easat-9154	185	20	company	company	NOUN
easat-9154	185	21	owners	owner	NOUN
easat-9154	185	22	)	)	PUNCT
easat-9154	185	23	,	,	PUNCT
easat-9154	185	24	commonly	commonly	ADV
easat-9154	185	25	referred	refer	VERB
easat-9154	185	26	to	to	ADP
easat-9154	185	27	as	as	ADP
easat-9154	185	28	agency	agency	NOUN
easat-9154	185	29	problems	problem	NOUN
easat-9154	185	30	.	.	PUNCT
easat-9154	186	1	these	these	DET
easat-9154	186	2	agency	agency	NOUN
easat-9154	186	3	conflicts	conflict	NOUN
easat-9154	186	4	occur	occur	VERB
easat-9154	186	5	due	due	ADP
easat-9154	186	6	to	to	ADP
easat-9154	186	7	information	information	NOUN
easat-9154	186	8	asymmetry	asymmetry	NOUN
easat-9154	186	9	,	,	PUNCT
easat-9154	186	10	where	where	SCONJ
easat-9154	186	11	managers	manager	NOUN
easat-9154	186	12	possess	possess	VERB
easat-9154	186	13	more	more	ADV
easat-9154	186	14	comprehensive	comprehensive	ADJ
easat-9154	186	15	knowledge	knowledge	NOUN
easat-9154	186	16	about	about	ADP
easat-9154	186	17	the	the	DET
easat-9154	186	18	company	company	NOUN
easat-9154	186	19	than	than	ADP
easat-9154	186	20	shareholders	shareholder	NOUN
easat-9154	186	21	.	.	PUNCT
easat-9154	187	1	this	this	DET
easat-9154	187	2	situation	situation	NOUN
easat-9154	187	3	can	can	AUX
easat-9154	187	4	lead	lead	VERB
easat-9154	187	5	managers	manager	NOUN
easat-9154	187	6	to	to	PART
easat-9154	187	7	withhold	withhold	VERB
easat-9154	187	8	certain	certain	ADJ
easat-9154	187	9	information	information	NOUN
easat-9154	187	10	from	from	ADP
easat-9154	187	11	shareholders	shareholder	NOUN
easat-9154	187	12	[	[	X
easat-9154	187	13	20	20	NUM
easat-9154	187	14	]	]	PUNCT
easat-9154	187	15	.	.	PUNCT
easat-9154	188	1	to	to	PART
easat-9154	188	2	reduce	reduce	VERB
easat-9154	188	3	such	such	ADJ
easat-9154	188	4	2290	2290	NUM
easat-9154	188	5	edelweiss	edelweiss	PROPN
easat-9154	188	6	applied	apply	VERB
easat-9154	188	7	science	science	NOUN
easat-9154	188	8	and	and	CCONJ
easat-9154	188	9	technology	technology	NOUN
easat-9154	188	10	issn	issn	PROPN
easat-9154	188	11	:	:	PUNCT
easat-9154	188	12	2576	2576	NUM
easat-9154	188	13	-	-	SYM
easat-9154	188	14	8484	8484	NUM
easat-9154	188	15	vol	vol	NOUN
easat-9154	188	16	.	.	PROPN
easat-9154	189	1	9	9	NUM
easat-9154	189	2	,	,	PUNCT
easat-9154	189	3	no	no	INTJ
easat-9154	189	4	.	.	NOUN
easat-9154	189	5	7	7	NUM
easat-9154	189	6	:	:	SYM
easat-9154	189	7	2283	2283	NUM
easat-9154	189	8	-	-	SYM
easat-9154	189	9	2296	2296	NUM
easat-9154	189	10	,	,	PUNCT
easat-9154	189	11	2025	2025	NUM
easat-9154	189	12	doi	doi	NOUN
easat-9154	189	13	:	:	PUNCT
easat-9154	189	14	10.55214/2576	10.55214/2576	NUM
easat-9154	189	15	-	-	PUNCT
easat-9154	189	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	189	17	©	©	PROPN
easat-9154	189	18	2025	2025	NUM
easat-9154	189	19	by	by	ADP
easat-9154	189	20	the	the	DET
easat-9154	189	21	authors	author	NOUN
easat-9154	189	22	;	;	PUNCT
easat-9154	189	23	licensee	licensee	PROPN
easat-9154	189	24	learning	learning	PROPN
easat-9154	189	25	gate	gate	PROPN
easat-9154	189	26	information	information	PROPN
easat-9154	189	27	asymmetry	asymmetry	PROPN
easat-9154	189	28	,	,	PUNCT
easat-9154	189	29	a	a	DET
easat-9154	189	30	system	system	NOUN
easat-9154	189	31	is	be	AUX
easat-9154	189	32	needed	need	VERB
easat-9154	189	33	that	that	PRON
easat-9154	189	34	can	can	AUX
easat-9154	189	35	guide	guide	VERB
easat-9154	189	36	and	and	CCONJ
easat-9154	189	37	control	control	VERB
easat-9154	189	38	corporate	corporate	ADJ
easat-9154	189	39	behavior	behavior	NOUN
easat-9154	189	40	[	[	X
easat-9154	189	41	21	21	NUM
easat-9154	189	42	]	]	PUNCT
easat-9154	189	43	.	.	PUNCT
easat-9154	190	1	the	the	DET
easat-9154	190	2	implementation	implementation	NOUN
easat-9154	190	3	of	of	ADP
easat-9154	190	4	good	good	ADJ
easat-9154	190	5	corporate	corporate	ADJ
easat-9154	190	6	governance	governance	NOUN
easat-9154	190	7	(	(	PUNCT
easat-9154	190	8	gcg	gcg	PROPN
easat-9154	190	9	)	)	PUNCT
easat-9154	190	10	is	be	AUX
easat-9154	190	11	expected	expect	VERB
easat-9154	190	12	to	to	PART
easat-9154	190	13	mitigate	mitigate	VERB
easat-9154	190	14	agency	agency	NOUN
easat-9154	190	15	conflicts	conflict	NOUN
easat-9154	190	16	,	,	PUNCT
easat-9154	190	17	thereby	thereby	ADV
easat-9154	190	18	enhancing	enhance	VERB
easat-9154	190	19	the	the	DET
easat-9154	190	20	transparency	transparency	NOUN
easat-9154	190	21	of	of	ADP
easat-9154	190	22	information	information	NOUN
easat-9154	190	23	disclosed	disclose	VERB
easat-9154	190	24	by	by	ADP
easat-9154	190	25	managers	manager	NOUN
easat-9154	190	26	to	to	ADP
easat-9154	190	27	shareholders	shareholder	NOUN
easat-9154	190	28	and/or	and/or	CCONJ
easat-9154	190	29	stakeholders	stakeholder	NOUN
easat-9154	190	30	.	.	PUNCT
easat-9154	191	1	in	in	ADP
easat-9154	191	2	efforts	effort	NOUN
easat-9154	191	3	to	to	PART
easat-9154	191	4	improve	improve	VERB
easat-9154	191	5	and	and	CCONJ
easat-9154	191	6	enhance	enhance	VERB
easat-9154	191	7	the	the	DET
easat-9154	191	8	quality	quality	NOUN
easat-9154	191	9	of	of	ADP
easat-9154	191	10	gcg	gcg	NOUN
easat-9154	191	11	implementation	implementation	NOUN
easat-9154	191	12	,	,	PUNCT
easat-9154	191	13	banks	bank	NOUN
easat-9154	191	14	are	be	AUX
easat-9154	191	15	required	require	VERB
easat-9154	191	16	to	to	PART
easat-9154	191	17	regularly	regularly	ADV
easat-9154	191	18	conduct	conduct	VERB
easat-9154	191	19	comprehensive	comprehensive	ADJ
easat-9154	191	20	self	self	NOUN
easat-9154	191	21	-	-	PUNCT
easat-9154	191	22	assessments	assessment	NOUN
easat-9154	191	23	of	of	ADP
easat-9154	191	24	the	the	DET
easat-9154	191	25	adequacy	adequacy	NOUN
easat-9154	191	26	of	of	ADP
easat-9154	191	27	their	their	PRON
easat-9154	191	28	gcg	gcg	NOUN
easat-9154	191	29	practices	practice	NOUN
easat-9154	191	30	.	.	PUNCT
easat-9154	192	1	this	this	PRON
easat-9154	192	2	enables	enable	VERB
easat-9154	192	3	banks	bank	NOUN
easat-9154	192	4	to	to	PART
easat-9154	192	5	promptly	promptly	ADV
easat-9154	192	6	develop	develop	VERB
easat-9154	192	7	an	an	DET
easat-9154	192	8	action	action	NOUN
easat-9154	192	9	plan	plan	NOUN
easat-9154	192	10	that	that	PRON
easat-9154	192	11	includes	include	VERB
easat-9154	192	12	necessary	necessary	ADJ
easat-9154	192	13	corrective	corrective	ADJ
easat-9154	192	14	actions	action	NOUN
easat-9154	192	15	if	if	SCONJ
easat-9154	192	16	deficiencies	deficiency	NOUN
easat-9154	192	17	in	in	ADP
easat-9154	192	18	gcg	gcg	NOUN
easat-9154	192	19	implementation	implementation	NOUN
easat-9154	192	20	are	be	AUX
easat-9154	192	21	identified	identify	VERB
easat-9154	192	22	.	.	PUNCT
easat-9154	193	1	as	as	ADP
easat-9154	193	2	part	part	NOUN
easat-9154	193	3	of	of	ADP
easat-9154	193	4	this	this	DET
easat-9154	193	5	assessment	assessment	NOUN
easat-9154	193	6	process	process	NOUN
easat-9154	193	7	,	,	PUNCT
easat-9154	193	8	banks	bank	NOUN
easat-9154	193	9	are	be	AUX
easat-9154	193	10	required	require	VERB
easat-9154	193	11	to	to	PART
easat-9154	193	12	complete	complete	VERB
easat-9154	193	13	the	the	DET
easat-9154	193	14	gcg	gcg	NOUN
easat-9154	193	15	self	self	NOUN
easat-9154	193	16	-	-	PUNCT
easat-9154	193	17	assessment	assessment	NOUN
easat-9154	193	18	worksheet	worksheet	NOUN
easat-9154	193	19	and	and	CCONJ
easat-9154	193	20	assign	assign	VERB
easat-9154	193	21	scores	score	NOUN
easat-9154	193	22	to	to	ADP
easat-9154	193	23	each	each	DET
easat-9154	193	24	criterion	criterion	NOUN
easat-9154	193	25	by	by	ADP
easat-9154	193	26	comparing	compare	VERB
easat-9154	193	27	them	they	PRON
easat-9154	193	28	to	to	ADP
easat-9154	193	29	the	the	DET
easat-9154	193	30	indicators	indicator	NOUN
easat-9154	193	31	established	establish	VERB
easat-9154	193	32	by	by	ADP
easat-9154	193	33	bank	bank	PROPN
easat-9154	193	34	indonesia	indonesia	PROPN
easat-9154	193	35	.	.	PUNCT
easat-9154	194	1	the	the	DET
easat-9154	194	2	gcg	gcg	NOUN
easat-9154	194	3	self	self	NOUN
easat-9154	194	4	-	-	PUNCT
easat-9154	194	5	assessment	assessment	NOUN
easat-9154	194	6	consists	consist	VERB
easat-9154	194	7	of	of	ADP
easat-9154	194	8	nine	nine	NUM
easat-9154	194	9	evaluation	evaluation	NOUN
easat-9154	194	10	factors	factor	NOUN
easat-9154	194	11	.	.	PUNCT
easat-9154	195	1	these	these	DET
easat-9154	195	2	factors	factor	NOUN
easat-9154	195	3	serve	serve	VERB
easat-9154	195	4	as	as	ADP
easat-9154	195	5	a	a	DET
easat-9154	195	6	framework	framework	NOUN
easat-9154	195	7	for	for	ADP
easat-9154	195	8	the	the	DET
easat-9154	195	9	bank	bank	NOUN
easat-9154	195	10	’s	’s	PART
easat-9154	195	11	internal	internal	ADJ
easat-9154	195	12	analysis	analysis	NOUN
easat-9154	195	13	,	,	PUNCT
easat-9154	195	14	based	base	VERB
easat-9154	195	15	on	on	ADP
easat-9154	195	16	the	the	DET
easat-9154	195	17	completed	complete	VERB
easat-9154	195	18	selfassessment	selfassessment	NOUN
easat-9154	195	19	worksheet	worksheet	NOUN
easat-9154	195	20	.	.	PUNCT
easat-9154	196	1	from	from	ADP
easat-9154	196	2	the	the	DET
easat-9154	196	3	results	result	NOUN
easat-9154	196	4	of	of	ADP
easat-9154	196	5	the	the	DET
easat-9154	196	6	self	self	NOUN
easat-9154	196	7	-	-	PUNCT
easat-9154	196	8	assessment	assessment	NOUN
easat-9154	196	9	,	,	PUNCT
easat-9154	196	10	the	the	DET
easat-9154	196	11	bank	bank	NOUN
easat-9154	196	12	can	can	AUX
easat-9154	196	13	determine	determine	VERB
easat-9154	196	14	a	a	DET
easat-9154	196	15	composite	composite	ADJ
easat-9154	196	16	score	score	NOUN
easat-9154	196	17	derived	derive	VERB
easat-9154	196	18	from	from	ADP
easat-9154	196	19	the	the	DET
easat-9154	196	20	weighted	weight	VERB
easat-9154	196	21	results	result	NOUN
easat-9154	196	22	of	of	ADP
easat-9154	196	23	each	each	DET
easat-9154	196	24	assessment	assessment	NOUN
easat-9154	196	25	factor	factor	NOUN
easat-9154	196	26	.	.	PUNCT
easat-9154	197	1	this	this	DET
easat-9154	197	2	composite	composite	ADJ
easat-9154	197	3	score	score	NOUN
easat-9154	197	4	is	be	AUX
easat-9154	197	5	then	then	ADV
easat-9154	197	6	used	use	VERB
easat-9154	197	7	to	to	PART
easat-9154	197	8	determine	determine	VERB
easat-9154	197	9	the	the	DET
easat-9154	197	10	overall	overall	ADJ
easat-9154	197	11	rating	rating	NOUN
easat-9154	197	12	of	of	ADP
easat-9154	197	13	gcg	gcg	NOUN
easat-9154	197	14	practices	practice	NOUN
easat-9154	197	15	within	within	ADP
easat-9154	197	16	the	the	DET
easat-9154	197	17	bank	bank	NOUN
easat-9154	197	18	,	,	PUNCT
easat-9154	197	19	based	base	VERB
easat-9154	197	20	on	on	ADP
easat-9154	197	21	the	the	DET
easat-9154	197	22	predefined	predefine	VERB
easat-9154	197	23	composite	composite	ADJ
easat-9154	197	24	categories	category	NOUN
easat-9154	197	25	.	.	PUNCT
easat-9154	198	1	in	in	ADP
easat-9154	198	2	practice	practice	NOUN
easat-9154	198	3	,	,	PUNCT
easat-9154	198	4	the	the	DET
easat-9154	198	5	implementation	implementation	NOUN
easat-9154	198	6	of	of	ADP
easat-9154	198	7	gcg	gcg	NOUN
easat-9154	198	8	in	in	ADP
easat-9154	198	9	indonesia	indonesia	PROPN
easat-9154	198	10	's	's	PART
easat-9154	198	11	banking	banking	NOUN
easat-9154	198	12	sector	sector	NOUN
easat-9154	198	13	still	still	ADV
easat-9154	198	14	requires	require	VERB
easat-9154	198	15	significant	significant	ADJ
easat-9154	198	16	improvement	improvement	NOUN
easat-9154	198	17	.	.	PUNCT
easat-9154	199	1	with	with	ADP
easat-9154	199	2	effective	effective	ADJ
easat-9154	199	3	gcg	gcg	NOUN
easat-9154	199	4	implementation	implementation	NOUN
easat-9154	199	5	,	,	PUNCT
easat-9154	199	6	companies	company	NOUN
easat-9154	199	7	can	can	AUX
easat-9154	199	8	manage	manage	VERB
easat-9154	199	9	their	their	PRON
easat-9154	199	10	operations	operation	NOUN
easat-9154	199	11	more	more	ADV
easat-9154	199	12	reliably	reliably	ADV
easat-9154	199	13	,	,	PUNCT
easat-9154	199	14	mitigate	mitigate	VERB
easat-9154	199	15	risks	risk	NOUN
easat-9154	199	16	,	,	PUNCT
easat-9154	199	17	maintain	maintain	VERB
easat-9154	199	18	product	product	NOUN
easat-9154	199	19	quality	quality	NOUN
easat-9154	199	20	standards	standard	NOUN
easat-9154	199	21	,	,	PUNCT
easat-9154	199	22	facilitate	facilitate	VERB
easat-9154	199	23	and	and	CCONJ
easat-9154	199	24	enhance	enhance	VERB
easat-9154	199	25	access	access	NOUN
easat-9154	199	26	to	to	ADP
easat-9154	199	27	capital	capital	NOUN
easat-9154	199	28	,	,	PUNCT
easat-9154	199	29	and	and	CCONJ
easat-9154	199	30	operate	operate	VERB
easat-9154	199	31	more	more	ADV
easat-9154	199	32	efficiently	efficiently	ADV
easat-9154	199	33	.	.	PUNCT
easat-9154	200	1	banking	banking	NOUN
easat-9154	200	2	efficiency	efficiency	NOUN
easat-9154	200	3	plays	play	VERB
easat-9154	200	4	a	a	DET
easat-9154	200	5	crucial	crucial	ADJ
easat-9154	200	6	role	role	NOUN
easat-9154	200	7	in	in	ADP
easat-9154	200	8	supporting	support	VERB
easat-9154	200	9	indonesia	indonesia	PROPN
easat-9154	200	10	’s	’s	PART
easat-9154	200	11	economy	economy	NOUN
easat-9154	200	12	.	.	PUNCT
easat-9154	201	1	the	the	DET
easat-9154	201	2	sustainability	sustainability	NOUN
easat-9154	201	3	of	of	ADP
easat-9154	201	4	banking	banking	NOUN
easat-9154	201	5	operations	operation	NOUN
easat-9154	201	6	depends	depend	VERB
easat-9154	201	7	on	on	ADP
easat-9154	201	8	the	the	DET
easat-9154	201	9	banks	bank	NOUN
easat-9154	201	10	’	'	PUNCT
easat-9154	201	11	ability	ability	NOUN
easat-9154	201	12	to	to	PART
easat-9154	201	13	maintain	maintain	VERB
easat-9154	201	14	competitiveness	competitiveness	NOUN
easat-9154	201	15	,	,	PUNCT
easat-9154	201	16	which	which	PRON
easat-9154	201	17	is	be	AUX
easat-9154	201	18	reflected	reflect	VERB
easat-9154	201	19	in	in	ADP
easat-9154	201	20	their	their	PRON
easat-9154	201	21	operational	operational	ADJ
easat-9154	201	22	efficiency	efficiency	NOUN
easat-9154	201	23	.	.	PUNCT
easat-9154	202	1	operational	operational	ADJ
easat-9154	202	2	efficiency	efficiency	NOUN
easat-9154	202	3	in	in	ADP
easat-9154	202	4	managing	manage	VERB
easat-9154	202	5	business	business	NOUN
easat-9154	202	6	activities	activity	NOUN
easat-9154	202	7	is	be	AUX
easat-9154	202	8	a	a	DET
easat-9154	202	9	key	key	ADJ
easat-9154	202	10	requirement	requirement	NOUN
easat-9154	202	11	for	for	ADP
easat-9154	202	12	increasing	increase	VERB
easat-9154	202	13	a	a	DET
easat-9154	202	14	company	company	NOUN
easat-9154	202	15	's	's	PART
easat-9154	202	16	revenue	revenue	NOUN
easat-9154	202	17	.	.	PUNCT
easat-9154	203	1	the	the	DET
easat-9154	203	2	importance	importance	NOUN
easat-9154	203	3	of	of	ADP
easat-9154	203	4	efficiency	efficiency	NOUN
easat-9154	203	5	should	should	AUX
easat-9154	203	6	not	not	PART
easat-9154	203	7	only	only	ADV
easat-9154	203	8	be	be	AUX
easat-9154	203	9	a	a	DET
easat-9154	203	10	concern	concern	NOUN
easat-9154	203	11	for	for	ADP
easat-9154	203	12	the	the	DET
easat-9154	203	13	board	board	NOUN
easat-9154	203	14	of	of	ADP
easat-9154	203	15	commissioners	commissioner	NOUN
easat-9154	203	16	,	,	PUNCT
easat-9154	203	17	the	the	DET
easat-9154	203	18	board	board	NOUN
easat-9154	203	19	of	of	ADP
easat-9154	203	20	directors	director	NOUN
easat-9154	203	21	,	,	PUNCT
easat-9154	203	22	and	and	CCONJ
easat-9154	203	23	all	all	DET
easat-9154	203	24	levels	level	NOUN
easat-9154	203	25	of	of	ADP
easat-9154	203	26	management	management	NOUN
easat-9154	203	27	but	but	CCONJ
easat-9154	203	28	also	also	ADV
easat-9154	203	29	a	a	DET
easat-9154	203	30	critical	critical	ADJ
easat-9154	203	31	consideration	consideration	NOUN
easat-9154	203	32	for	for	ADP
easat-9154	203	33	shareholders	shareholder	NOUN
easat-9154	203	34	.	.	PUNCT
easat-9154	204	1	a	a	DET
easat-9154	204	2	decline	decline	NOUN
easat-9154	204	3	in	in	ADP
easat-9154	204	4	efficiency	efficiency	NOUN
easat-9154	204	5	affects	affect	VERB
easat-9154	204	6	not	not	PART
easat-9154	204	7	only	only	ADV
easat-9154	204	8	a	a	DET
easat-9154	204	9	company	company	NOUN
easat-9154	204	10	's	's	PART
easat-9154	204	11	ability	ability	NOUN
easat-9154	204	12	to	to	PART
easat-9154	204	13	generate	generate	VERB
easat-9154	204	14	income	income	NOUN
easat-9154	204	15	but	but	CCONJ
easat-9154	204	16	also	also	ADV
easat-9154	204	17	has	have	VERB
easat-9154	204	18	broader	broad	ADJ
easat-9154	204	19	implications	implication	NOUN
easat-9154	204	20	for	for	ADP
easat-9154	204	21	macroeconomic	macroeconomic	ADJ
easat-9154	204	22	variables	variable	NOUN
easat-9154	204	23	such	such	ADJ
easat-9154	204	24	as	as	ADP
easat-9154	204	25	economic	economic	ADJ
easat-9154	204	26	growth	growth	NOUN
easat-9154	204	27	and	and	CCONJ
easat-9154	204	28	income	income	NOUN
easat-9154	204	29	inequality	inequality	NOUN
easat-9154	204	30	[	[	X
easat-9154	204	31	27	27	NUM
easat-9154	204	32	]	]	PUNCT
easat-9154	204	33	.	.	PUNCT
easat-9154	205	1	to	to	PART
easat-9154	205	2	achieve	achieve	VERB
easat-9154	205	3	efficiency	efficiency	NOUN
easat-9154	205	4	,	,	PUNCT
easat-9154	205	5	the	the	DET
easat-9154	205	6	implementation	implementation	NOUN
easat-9154	205	7	of	of	ADP
easat-9154	205	8	good	good	ADJ
easat-9154	205	9	corporate	corporate	ADJ
easat-9154	205	10	governance	governance	NOUN
easat-9154	205	11	(	(	PUNCT
easat-9154	205	12	gcg	gcg	NOUN
easat-9154	205	13	)	)	PUNCT
easat-9154	205	14	must	must	AUX
easat-9154	205	15	be	be	AUX
easat-9154	205	16	applied	apply	VERB
easat-9154	205	17	across	across	ADP
easat-9154	205	18	all	all	DET
easat-9154	205	19	levels	level	NOUN
easat-9154	205	20	and	and	CCONJ
easat-9154	205	21	aspects	aspect	NOUN
easat-9154	205	22	of	of	ADP
easat-9154	205	23	the	the	DET
easat-9154	205	24	company	company	NOUN
easat-9154	205	25	.	.	PUNCT
easat-9154	206	1	this	this	DET
easat-9154	206	2	implementation	implementation	NOUN
easat-9154	206	3	must	must	AUX
easat-9154	206	4	be	be	AUX
easat-9154	206	5	carried	carry	VERB
easat-9154	206	6	out	out	ADP
easat-9154	206	7	with	with	ADP
easat-9154	206	8	discipline	discipline	NOUN
easat-9154	206	9	and	and	CCONJ
easat-9154	206	10	consistency	consistency	NOUN
easat-9154	206	11	in	in	ADP
easat-9154	206	12	accordance	accordance	NOUN
easat-9154	206	13	with	with	ADP
easat-9154	206	14	all	all	DET
easat-9154	206	15	existing	exist	VERB
easat-9154	206	16	gcg	gcg	NOUN
easat-9154	206	17	principles	principle	NOUN
easat-9154	206	18	,	,	PUNCT
easat-9154	206	19	ensuring	ensure	VERB
easat-9154	206	20	proper	proper	ADJ
easat-9154	206	21	and	and	CCONJ
easat-9154	206	22	effective	effective	ADJ
easat-9154	206	23	operational	operational	ADJ
easat-9154	206	24	execution	execution	NOUN
easat-9154	206	25	and	and	CCONJ
easat-9154	206	26	management	management	NOUN
easat-9154	206	27	,	,	PUNCT
easat-9154	206	28	thereby	thereby	ADV
easat-9154	206	29	enabling	enable	VERB
easat-9154	206	30	the	the	DET
easat-9154	206	31	realization	realization	NOUN
easat-9154	206	32	of	of	ADP
easat-9154	206	33	true	true	ADJ
easat-9154	206	34	efficiency	efficiency	NOUN
easat-9154	206	35	.	.	PUNCT
easat-9154	207	1	several	several	ADJ
easat-9154	207	2	studies	study	NOUN
easat-9154	207	3	have	have	AUX
easat-9154	207	4	examined	examine	VERB
easat-9154	207	5	the	the	DET
easat-9154	207	6	relationship	relationship	NOUN
easat-9154	207	7	between	between	ADP
easat-9154	207	8	gcg	gcg	NOUN
easat-9154	207	9	and	and	CCONJ
easat-9154	207	10	efficiency	efficiency	NOUN
easat-9154	207	11	.	.	PUNCT
easat-9154	208	1	salami	salami	NOUN
easat-9154	209	1	[	[	X
easat-9154	209	2	28	28	NUM
easat-9154	209	3	]	]	PUNCT
easat-9154	209	4	and	and	CCONJ
easat-9154	209	5	bzeouich	bzeouich	X
easat-9154	209	6	[	[	X
easat-9154	209	7	29	29	NUM
easat-9154	209	8	]	]	PUNCT
easat-9154	209	9	found	find	VERB
easat-9154	209	10	that	that	SCONJ
easat-9154	209	11	gcg	gcg	NOUN
easat-9154	209	12	has	have	VERB
easat-9154	209	13	a	a	DET
easat-9154	209	14	positive	positive	ADJ
easat-9154	209	15	impact	impact	NOUN
easat-9154	209	16	on	on	ADP
easat-9154	209	17	efficiency	efficiency	NOUN
easat-9154	209	18	.	.	PUNCT
easat-9154	210	1	good	good	ADJ
easat-9154	210	2	corporate	corporate	ADJ
easat-9154	210	3	governance	governance	NOUN
easat-9154	210	4	serves	serve	VERB
easat-9154	210	5	to	to	PART
easat-9154	210	6	maintain	maintain	VERB
easat-9154	210	7	strong	strong	ADJ
easat-9154	210	8	relationships	relationship	NOUN
easat-9154	210	9	with	with	ADP
easat-9154	210	10	investors	investor	NOUN
easat-9154	210	11	in	in	ADP
easat-9154	210	12	the	the	DET
easat-9154	210	13	management	management	NOUN
easat-9154	210	14	of	of	ADP
easat-9154	210	15	the	the	DET
easat-9154	210	16	company	company	NOUN
easat-9154	210	17	,	,	PUNCT
easat-9154	210	18	thereby	thereby	ADV
easat-9154	210	19	creating	create	VERB
easat-9154	210	20	positive	positive	ADJ
easat-9154	210	21	effects	effect	NOUN
easat-9154	210	22	for	for	ADP
easat-9154	210	23	all	all	DET
easat-9154	210	24	stakeholders	stakeholder	NOUN
easat-9154	210	25	[	[	X
easat-9154	210	26	30	30	NUM
easat-9154	210	27	]	]	PUNCT
easat-9154	210	28	.	.	PUNCT
easat-9154	211	1	the	the	DET
easat-9154	211	2	implementation	implementation	NOUN
easat-9154	211	3	of	of	ADP
easat-9154	211	4	gcg	gcg	NOUN
easat-9154	211	5	principles	principle	NOUN
easat-9154	211	6	is	be	AUX
easat-9154	211	7	expected	expect	VERB
easat-9154	211	8	to	to	PART
easat-9154	211	9	assist	assist	VERB
easat-9154	211	10	management	management	NOUN
easat-9154	211	11	in	in	ADP
easat-9154	211	12	achieving	achieve	VERB
easat-9154	211	13	operational	operational	ADJ
easat-9154	211	14	efficiency	efficiency	NOUN
easat-9154	211	15	in	in	ADP
easat-9154	211	16	pursuit	pursuit	NOUN
easat-9154	211	17	of	of	ADP
easat-9154	211	18	profitability	profitability	NOUN
easat-9154	211	19	and	and	CCONJ
easat-9154	211	20	shareholder	shareholder	NOUN
easat-9154	211	21	satisfaction	satisfaction	NOUN
easat-9154	211	22	[	[	X
easat-9154	211	23	31	31	NUM
easat-9154	211	24	]	]	PUNCT
easat-9154	211	25	.	.	PUNCT
easat-9154	212	1	however	however	ADV
easat-9154	212	2	,	,	PUNCT
easat-9154	212	3	other	other	ADJ
easat-9154	212	4	studies	study	NOUN
easat-9154	212	5	present	present	ADJ
easat-9154	212	6	contrasting	contrast	VERB
easat-9154	212	7	findings	finding	NOUN
easat-9154	212	8	.	.	PUNCT
easat-9154	213	1	for	for	ADP
easat-9154	213	2	instance	instance	NOUN
easat-9154	213	3	,	,	PUNCT
easat-9154	213	4	ghofur	ghofur	NOUN
easat-9154	213	5	and	and	CCONJ
easat-9154	213	6	sukmaningrum	sukmaningrum	NOUN
easat-9154	213	7	[	[	X
easat-9154	213	8	32	32	NUM
easat-9154	213	9	]	]	PUNCT
easat-9154	213	10	and	and	CCONJ
easat-9154	213	11	jamil	jamil	PROPN
easat-9154	213	12	and	and	CCONJ
easat-9154	213	13	refi	refi	PROPN
easat-9154	213	14	[	[	X
easat-9154	213	15	33	33	NUM
easat-9154	213	16	]	]	PUNCT
easat-9154	213	17	found	find	VERB
easat-9154	213	18	that	that	SCONJ
easat-9154	213	19	gcg	gcg	VERB
easat-9154	213	20	implementation	implementation	NOUN
easat-9154	213	21	negatively	negatively	ADV
easat-9154	213	22	affects	affect	VERB
easat-9154	213	23	efficiency	efficiency	NOUN
easat-9154	213	24	.	.	PUNCT
easat-9154	214	1	meanwhile	meanwhile	ADV
easat-9154	214	2	,	,	PUNCT
easat-9154	214	3	kurniawan	kurniawan	NOUN
easat-9154	214	4	and	and	CCONJ
easat-9154	214	5	mahardika	mahardika	X
easat-9154	215	1	[	[	X
easat-9154	215	2	34	34	NUM
easat-9154	215	3	]	]	X
easat-9154	215	4	;	;	PUNCT
easat-9154	215	5	eliana	eliana	PROPN
easat-9154	215	6	and	and	CCONJ
easat-9154	215	7	wahyuni	wahyuni	PROPN
easat-9154	216	1	[	[	X
easat-9154	216	2	35	35	NUM
easat-9154	216	3	]	]	PUNCT
easat-9154	216	4	and	and	CCONJ
easat-9154	216	5	jannah	jannah	PROPN
easat-9154	216	6	and	and	CCONJ
easat-9154	216	7	rahmawati	rahmawati	NOUN
easat-9154	216	8	[	[	X
easat-9154	216	9	36	36	NUM
easat-9154	216	10	]	]	PUNCT
easat-9154	216	11	concluded	conclude	VERB
easat-9154	216	12	that	that	SCONJ
easat-9154	216	13	gcg	gcg	NOUN
easat-9154	216	14	implementation	implementation	NOUN
easat-9154	216	15	has	have	VERB
easat-9154	216	16	no	no	DET
easat-9154	216	17	significant	significant	ADJ
easat-9154	216	18	effect	effect	NOUN
easat-9154	216	19	on	on	ADP
easat-9154	216	20	efficiency	efficiency	NOUN
easat-9154	216	21	.	.	PUNCT
easat-9154	217	1	regulations	regulation	NOUN
easat-9154	217	2	issued	issue	VERB
easat-9154	217	3	by	by	ADP
easat-9154	217	4	the	the	DET
easat-9154	217	5	financial	financial	PROPN
easat-9154	217	6	services	service	NOUN
easat-9154	217	7	authority	authority	NOUN
easat-9154	217	8	(	(	PUNCT
easat-9154	217	9	ojk	ojk	NOUN
easat-9154	217	10	)	)	PUNCT
easat-9154	217	11	require	require	VERB
easat-9154	217	12	banks	bank	NOUN
easat-9154	217	13	within	within	ADP
easat-9154	217	14	financial	financial	ADJ
easat-9154	217	15	conglomerates	conglomerate	NOUN
easat-9154	217	16	to	to	PART
easat-9154	217	17	conduct	conduct	VERB
easat-9154	217	18	a	a	DET
easat-9154	217	19	self	self	NOUN
easat-9154	217	20	-	-	PUNCT
easat-9154	217	21	assessment	assessment	NOUN
easat-9154	217	22	of	of	ADP
easat-9154	217	23	their	their	PRON
easat-9154	217	24	integrated	integrate	VERB
easat-9154	217	25	gcg	gcg	NOUN
easat-9154	217	26	implementation	implementation	NOUN
easat-9154	217	27	.	.	PUNCT
easat-9154	218	1	the	the	DET
easat-9154	218	2	results	result	NOUN
easat-9154	218	3	of	of	ADP
easat-9154	218	4	this	this	DET
easat-9154	218	5	assessment	assessment	NOUN
easat-9154	218	6	are	be	AUX
easat-9154	218	7	presented	present	VERB
easat-9154	218	8	in	in	ADP
easat-9154	218	9	the	the	DET
easat-9154	218	10	form	form	NOUN
easat-9154	218	11	of	of	ADP
easat-9154	218	12	a	a	DET
easat-9154	218	13	gcg	gcg	NOUN
easat-9154	218	14	score	score	NOUN
easat-9154	218	15	,	,	PUNCT
easat-9154	218	16	which	which	PRON
easat-9154	218	17	provides	provide	VERB
easat-9154	218	18	a	a	DET
easat-9154	218	19	general	general	ADJ
easat-9154	218	20	overview	overview	NOUN
easat-9154	218	21	of	of	ADP
easat-9154	218	22	the	the	DET
easat-9154	218	23	bank	bank	NOUN
easat-9154	218	24	’s	’s	PART
easat-9154	218	25	governance	governance	NOUN
easat-9154	218	26	practices	practice	NOUN
easat-9154	218	27	across	across	ADP
easat-9154	218	28	all	all	DET
easat-9154	218	29	aspects	aspect	NOUN
easat-9154	218	30	of	of	ADP
easat-9154	218	31	its	its	PRON
easat-9154	218	32	business	business	NOUN
easat-9154	218	33	and	and	CCONJ
easat-9154	218	34	organizational	organizational	ADJ
easat-9154	218	35	operations	operation	NOUN
easat-9154	218	36	.	.	PUNCT
easat-9154	219	1	the	the	DET
easat-9154	219	2	gcg	gcg	PROPN
easat-9154	219	3	score	score	NOUN
easat-9154	219	4	consists	consist	VERB
easat-9154	219	5	of	of	ADP
easat-9154	219	6	five	five	NUM
easat-9154	219	7	rating	rating	NOUN
easat-9154	219	8	levels	level	NOUN
easat-9154	219	9	,	,	PUNCT
easat-9154	219	10	ranging	range	VERB
easat-9154	219	11	from	from	ADP
easat-9154	219	12	1	1	NUM
easat-9154	219	13	to	to	ADP
easat-9154	219	14	5	5	NUM
easat-9154	219	15	,	,	PUNCT
easat-9154	219	16	with	with	ADP
easat-9154	219	17	lower	low	ADJ
easat-9154	219	18	scores	score	NOUN
easat-9154	219	19	indicating	indicate	VERB
easat-9154	219	20	better	well	ADJ
easat-9154	219	21	gcg	gcg	NOUN
easat-9154	219	22	implementation	implementation	NOUN
easat-9154	219	23	.	.	PUNCT
easat-9154	220	1	a	a	DET
easat-9154	220	2	score	score	NOUN
easat-9154	220	3	of	of	ADP
easat-9154	220	4	1	1	NUM
easat-9154	220	5	reflects	reflect	VERB
easat-9154	220	6	the	the	DET
easat-9154	220	7	best	good	ADJ
easat-9154	220	8	application	application	NOUN
easat-9154	220	9	of	of	ADP
easat-9154	220	10	gcg	gcg	NOUN
easat-9154	220	11	principles	principle	NOUN
easat-9154	220	12	,	,	PUNCT
easat-9154	220	13	while	while	SCONJ
easat-9154	220	14	a	a	DET
easat-9154	220	15	score	score	NOUN
easat-9154	220	16	of	of	ADP
easat-9154	220	17	5	5	NUM
easat-9154	220	18	indicates	indicate	VERB
easat-9154	220	19	the	the	DET
easat-9154	220	20	poorest	poor	ADJ
easat-9154	220	21	implementation	implementation	NOUN
easat-9154	220	22	.	.	PUNCT
easat-9154	221	1	the	the	DET
easat-9154	221	2	results	result	NOUN
easat-9154	221	3	of	of	ADP
easat-9154	221	4	the	the	DET
easat-9154	221	5	self	self	NOUN
easat-9154	221	6	-	-	PUNCT
easat-9154	221	7	assessment	assessment	NOUN
easat-9154	221	8	and	and	CCONJ
easat-9154	221	9	the	the	DET
easat-9154	221	10	corresponding	correspond	VERB
easat-9154	221	11	gcg	gcg	NOUN
easat-9154	221	12	rating	rating	NOUN
easat-9154	221	13	must	must	AUX
easat-9154	221	14	be	be	AUX
easat-9154	221	15	reported	report	VERB
easat-9154	221	16	to	to	ADP
easat-9154	221	17	ojk	ojk	NOUN
easat-9154	221	18	on	on	ADP
easat-9154	221	19	a	a	DET
easat-9154	221	20	semi	semi	ADJ
easat-9154	221	21	-	-	ADJ
easat-9154	221	22	annual	annual	ADJ
easat-9154	221	23	basis	basis	NOUN
easat-9154	221	24	and	and	CCONJ
easat-9154	221	25	also	also	ADV
easat-9154	221	26	included	include	VERB
easat-9154	221	27	in	in	ADP
easat-9154	221	28	the	the	DET
easat-9154	221	29	bank	bank	NOUN
easat-9154	221	30	’s	’s	PART
easat-9154	221	31	public	public	ADJ
easat-9154	221	32	reports	report	NOUN
easat-9154	221	33	.	.	PUNCT
easat-9154	222	1	based	base	VERB
easat-9154	222	2	on	on	ADP
easat-9154	222	3	the	the	DET
easat-9154	222	4	findings	finding	NOUN
easat-9154	222	5	of	of	ADP
easat-9154	222	6	this	this	DET
easat-9154	222	7	study	study	NOUN
easat-9154	222	8	during	during	ADP
easat-9154	222	9	the	the	DET
easat-9154	222	10	2015–2023	2015–2023	NUM
easat-9154	222	11	period	period	NOUN
easat-9154	222	12	,	,	PUNCT
easat-9154	222	13	data	datum	NOUN
easat-9154	222	14	show	show	VERB
easat-9154	222	15	that	that	SCONJ
easat-9154	222	16	the	the	DET
easat-9154	222	17	implementation	implementation	NOUN
easat-9154	222	18	of	of	ADP
easat-9154	222	19	gcg	gcg	NOUN
easat-9154	222	20	in	in	ADP
easat-9154	222	21	financial	financial	ADJ
easat-9154	222	22	conglomerate	conglomerate	NOUN
easat-9154	222	23	banks	bank	NOUN
easat-9154	222	24	was	be	AUX
easat-9154	222	25	generally	generally	ADV
easat-9154	222	26	rated	rate	VERB
easat-9154	222	27	as	as	ADP
easat-9154	222	28	“	"	PUNCT
easat-9154	222	29	good	good	ADJ
easat-9154	222	30	,	,	PUNCT
easat-9154	222	31	”	"	PUNCT
easat-9154	222	32	with	with	SCONJ
easat-9154	222	33	their	their	PRON
easat-9154	222	34	operational	operational	ADJ
easat-9154	222	35	efficiency	efficiency	NOUN
easat-9154	222	36	also	also	ADV
easat-9154	222	37	rated	rate	VERB
easat-9154	222	38	as	as	ADP
easat-9154	222	39	“	"	PUNCT
easat-9154	222	40	very	very	ADV
easat-9154	222	41	good	good	ADJ
easat-9154	222	42	.	.	PUNCT
easat-9154	222	43	”	"	PUNCT
easat-9154	223	1	this	this	PRON
easat-9154	223	2	indicates	indicate	VERB
easat-9154	223	3	that	that	SCONJ
easat-9154	223	4	financial	financial	ADJ
easat-9154	223	5	conglomerate	conglomerate	NOUN
easat-9154	223	6	banks	bank	NOUN
easat-9154	223	7	applied	apply	VERB
easat-9154	223	8	gcg	gcg	NOUN
easat-9154	223	9	principles	principle	NOUN
easat-9154	223	10	at	at	ADP
easat-9154	223	11	a	a	DET
easat-9154	223	12	high	high	ADJ
easat-9154	223	13	standard	standard	NOUN
easat-9154	223	14	,	,	PUNCT
easat-9154	223	15	resulting	result	VERB
easat-9154	223	16	in	in	ADP
easat-9154	223	17	a	a	DET
easat-9154	223	18	correspondingly	correspondingly	ADV
easat-9154	223	19	high	high	ADJ
easat-9154	223	20	level	level	NOUN
easat-9154	223	21	of	of	ADP
easat-9154	223	22	operational	operational	ADJ
easat-9154	223	23	efficiency	efficiency	NOUN
easat-9154	223	24	.	.	PUNCT
easat-9154	224	1	2291	2291	NUM
easat-9154	224	2	edelweiss	edelweiss	PROPN
easat-9154	224	3	applied	apply	VERB
easat-9154	224	4	science	science	NOUN
easat-9154	224	5	and	and	CCONJ
easat-9154	224	6	technology	technology	NOUN
easat-9154	224	7	issn	issn	PROPN
easat-9154	224	8	:	:	PUNCT
easat-9154	224	9	2576	2576	NUM
easat-9154	224	10	-	-	SYM
easat-9154	224	11	8484	8484	NUM
easat-9154	224	12	vol	vol	NOUN
easat-9154	224	13	.	.	PROPN
easat-9154	225	1	9	9	NUM
easat-9154	225	2	,	,	PUNCT
easat-9154	225	3	no	no	INTJ
easat-9154	225	4	.	.	NOUN
easat-9154	225	5	7	7	NUM
easat-9154	225	6	:	:	SYM
easat-9154	225	7	2283	2283	NUM
easat-9154	225	8	-	-	SYM
easat-9154	225	9	2296	2296	NUM
easat-9154	225	10	,	,	PUNCT
easat-9154	225	11	2025	2025	NUM
easat-9154	225	12	doi	doi	NOUN
easat-9154	225	13	:	:	PUNCT
easat-9154	225	14	10.55214/2576	10.55214/2576	NUM
easat-9154	225	15	-	-	PUNCT
easat-9154	225	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	225	17	©	©	PROPN
easat-9154	225	18	2025	2025	NUM
easat-9154	225	19	by	by	ADP
easat-9154	225	20	the	the	DET
easat-9154	225	21	authors	author	NOUN
easat-9154	225	22	;	;	PUNCT
easat-9154	225	23	licensee	licensee	PROPN
easat-9154	225	24	learning	learning	NOUN
easat-9154	225	25	gate	gate	NOUN
easat-9154	225	26	among	among	ADP
easat-9154	225	27	these	these	DET
easat-9154	225	28	financial	financial	ADJ
easat-9154	225	29	conglomerate	conglomerate	NOUN
easat-9154	225	30	banks	bank	NOUN
easat-9154	225	31	,	,	PUNCT
easat-9154	225	32	two	two	NUM
easat-9154	225	33	—	—	PUNCT
easat-9154	225	34	bank	bank	NOUN
easat-9154	225	35	mandiri	mandiri	NOUN
easat-9154	225	36	and	and	CCONJ
easat-9154	225	37	bank	bank	PROPN
easat-9154	225	38	bca	bca	PROPN
easat-9154	225	39	—	—	PUNCT
easat-9154	225	40	achieved	achieve	VERB
easat-9154	225	41	a	a	DET
easat-9154	225	42	“	"	PUNCT
easat-9154	225	43	very	very	ADV
easat-9154	225	44	good	good	ADJ
easat-9154	225	45	”	"	PUNCT
easat-9154	225	46	rating	rating	NOUN
easat-9154	225	47	for	for	ADP
easat-9154	225	48	both	both	PRON
easat-9154	225	49	gcg	gcg	NOUN
easat-9154	225	50	implementation	implementation	NOUN
easat-9154	225	51	and	and	CCONJ
easat-9154	225	52	operational	operational	ADJ
easat-9154	225	53	efficiency	efficiency	NOUN
easat-9154	225	54	.	.	PUNCT
easat-9154	226	1	this	this	PRON
easat-9154	226	2	suggests	suggest	VERB
easat-9154	226	3	that	that	SCONJ
easat-9154	226	4	both	both	DET
easat-9154	226	5	banks	bank	NOUN
easat-9154	226	6	consistently	consistently	ADV
easat-9154	226	7	applied	apply	VERB
easat-9154	226	8	gcg	gcg	NOUN
easat-9154	226	9	principles	principle	NOUN
easat-9154	226	10	to	to	ADP
easat-9154	226	11	a	a	DET
easat-9154	226	12	very	very	ADV
easat-9154	226	13	high	high	ADJ
easat-9154	226	14	standard	standard	NOUN
easat-9154	226	15	,	,	PUNCT
easat-9154	226	16	which	which	PRON
easat-9154	226	17	in	in	ADP
easat-9154	226	18	turn	turn	NOUN
easat-9154	226	19	enabled	enable	VERB
easat-9154	226	20	them	they	PRON
easat-9154	226	21	to	to	PART
easat-9154	226	22	achieve	achieve	VERB
easat-9154	226	23	exceptional	exceptional	ADJ
easat-9154	226	24	operational	operational	ADJ
easat-9154	226	25	efficiency	efficiency	NOUN
easat-9154	226	26	.	.	PUNCT
easat-9154	227	1	their	their	PRON
easat-9154	227	2	implementation	implementation	NOUN
easat-9154	227	3	of	of	ADP
easat-9154	227	4	duties	duty	NOUN
easat-9154	227	5	,	,	PUNCT
easat-9154	227	6	responsibilities	responsibility	NOUN
easat-9154	227	7	,	,	PUNCT
easat-9154	227	8	and	and	CCONJ
easat-9154	227	9	authority	authority	NOUN
easat-9154	227	10	by	by	ADP
easat-9154	227	11	the	the	DET
easat-9154	227	12	board	board	NOUN
easat-9154	227	13	of	of	ADP
easat-9154	227	14	directors	director	NOUN
easat-9154	227	15	,	,	PUNCT
easat-9154	227	16	board	board	NOUN
easat-9154	227	17	of	of	ADP
easat-9154	227	18	commissioners	commissioner	NOUN
easat-9154	227	19	,	,	PUNCT
easat-9154	227	20	and	and	CCONJ
easat-9154	227	21	various	various	ADJ
easat-9154	227	22	committees	committee	NOUN
easat-9154	227	23	was	be	AUX
easat-9154	227	24	carried	carry	VERB
easat-9154	227	25	out	out	ADP
easat-9154	227	26	effectively	effectively	ADV
easat-9154	227	27	.	.	PUNCT
easat-9154	228	1	conflict	conflict	NOUN
easat-9154	228	2	-	-	PUNCT
easat-9154	228	3	of	of	ADP
easat-9154	228	4	-	-	PUNCT
easat-9154	228	5	interest	interest	NOUN
easat-9154	228	6	management	management	NOUN
easat-9154	228	7	was	be	AUX
easat-9154	228	8	handled	handle	VERB
easat-9154	228	9	efficiently	efficiently	ADV
easat-9154	228	10	,	,	PUNCT
easat-9154	228	11	compliance	compliance	NOUN
easat-9154	228	12	and	and	CCONJ
easat-9154	228	13	internal	internal	ADJ
easat-9154	228	14	/	/	SYM
easat-9154	228	15	external	external	ADJ
easat-9154	228	16	audit	audit	NOUN
easat-9154	228	17	functions	function	NOUN
easat-9154	228	18	were	be	AUX
easat-9154	228	19	well	well	ADV
easat-9154	228	20	-	-	PUNCT
easat-9154	228	21	executed	execute	VERB
easat-9154	228	22	,	,	PUNCT
easat-9154	228	23	shareholder	shareholder	NOUN
easat-9154	228	24	-	-	PUNCT
easat-9154	228	25	related	relate	VERB
easat-9154	228	26	responsibilities	responsibility	NOUN
easat-9154	228	27	were	be	AUX
easat-9154	228	28	properly	properly	ADV
easat-9154	228	29	managed	manage	VERB
easat-9154	228	30	,	,	PUNCT
easat-9154	228	31	and	and	CCONJ
easat-9154	228	32	antifraud	antifraud	PROPN
easat-9154	228	33	and	and	CCONJ
easat-9154	228	34	anti	anti	ADJ
easat-9154	228	35	-	-	ADJ
easat-9154	228	36	bribery	bribery	ADJ
easat-9154	228	37	strategies	strategy	NOUN
easat-9154	228	38	were	be	AUX
easat-9154	228	39	implemented	implement	VERB
easat-9154	228	40	effectively	effectively	ADV
easat-9154	228	41	.	.	PUNCT
easat-9154	229	1	a	a	DET
easat-9154	229	2	closer	close	ADJ
easat-9154	229	3	analysis	analysis	NOUN
easat-9154	229	4	during	during	ADP
easat-9154	229	5	the	the	DET
easat-9154	229	6	observation	observation	NOUN
easat-9154	229	7	period	period	NOUN
easat-9154	229	8	reveals	reveal	VERB
easat-9154	229	9	that	that	SCONJ
easat-9154	229	10	bank	bank	NOUN
easat-9154	229	11	mandiri	mandiri	NOUN
easat-9154	229	12	and	and	CCONJ
easat-9154	229	13	bank	bank	PROPN
easat-9154	229	14	bca	bca	PROPN
easat-9154	229	15	were	be	AUX
easat-9154	229	16	supported	support	VERB
easat-9154	229	17	by	by	ADP
easat-9154	229	18	recognition	recognition	NOUN
easat-9154	229	19	and	and	CCONJ
easat-9154	229	20	evaluations	evaluation	NOUN
easat-9154	229	21	from	from	ADP
easat-9154	229	22	independent	independent	ADJ
easat-9154	229	23	and	and	CCONJ
easat-9154	229	24	credible	credible	ADJ
easat-9154	229	25	institutions	institution	NOUN
easat-9154	229	26	specializing	specialize	VERB
easat-9154	229	27	in	in	ADP
easat-9154	229	28	gcg	gcg	NOUN
easat-9154	229	29	,	,	PUNCT
easat-9154	229	30	such	such	ADJ
easat-9154	229	31	as	as	ADP
easat-9154	229	32	the	the	DET
easat-9154	229	33	indonesian	indonesian	PROPN
easat-9154	229	34	institute	institute	PROPN
easat-9154	229	35	for	for	ADP
easat-9154	229	36	corporate	corporate	ADJ
easat-9154	229	37	governance	governance	NOUN
easat-9154	229	38	(	(	PUNCT
easat-9154	229	39	iicg	iicg	NOUN
easat-9154	229	40	)	)	PUNCT
easat-9154	229	41	,	,	PUNCT
easat-9154	229	42	the	the	DET
easat-9154	229	43	asean	asean	ADJ
easat-9154	229	44	corporate	corporate	ADJ
easat-9154	229	45	governance	governance	NOUN
easat-9154	229	46	scorecard	scorecard	NOUN
easat-9154	229	47	(	(	PUNCT
easat-9154	229	48	acgs	acgs	PROPN
easat-9154	229	49	)	)	PUNCT
easat-9154	229	50	,	,	PUNCT
easat-9154	229	51	the	the	DET
easat-9154	229	52	indonesian	indonesian	PROPN
easat-9154	229	53	institute	institute	PROPN
easat-9154	229	54	for	for	ADP
easat-9154	229	55	corporate	corporate	ADJ
easat-9154	229	56	directorship	directorship	NOUN
easat-9154	229	57	(	(	PUNCT
easat-9154	229	58	iicd	iicd	NOUN
easat-9154	229	59	)	)	PUNCT
easat-9154	229	60	,	,	PUNCT
easat-9154	229	61	ojk	ojk	NOUN
easat-9154	229	62	,	,	PUNCT
easat-9154	229	63	bank	bank	PROPN
easat-9154	229	64	indonesia	indonesia	PROPN
easat-9154	229	65	(	(	PUNCT
easat-9154	229	66	bi	bi	NOUN
easat-9154	229	67	)	)	PUNCT
easat-9154	229	68	,	,	PUNCT
easat-9154	229	69	and	and	CCONJ
easat-9154	229	70	the	the	DET
easat-9154	229	71	indonesia	indonesia	PROPN
easat-9154	229	72	stock	stock	PROPN
easat-9154	229	73	exchange	exchange	PROPN
easat-9154	229	74	(	(	PUNCT
easat-9154	229	75	idx	idx	PROPN
easat-9154	229	76	)	)	PUNCT
easat-9154	229	77	.	.	PUNCT
easat-9154	230	1	iicg	iicg	NOUN
easat-9154	230	2	,	,	PUNCT
easat-9154	230	3	in	in	ADP
easat-9154	230	4	collaboration	collaboration	NOUN
easat-9154	230	5	with	with	ADP
easat-9154	230	6	swa	swa	PROPN
easat-9154	230	7	magazine	magazine	NOUN
easat-9154	230	8	,	,	PUNCT
easat-9154	230	9	consistently	consistently	ADV
easat-9154	230	10	rated	rate	VERB
easat-9154	230	11	bank	bank	NOUN
easat-9154	230	12	mandiri	mandiri	NOUN
easat-9154	230	13	over	over	ADP
easat-9154	230	14	approximately	approximately	ADV
easat-9154	230	15	18	18	NUM
easat-9154	230	16	consecutive	consecutive	ADJ
easat-9154	230	17	years	year	NOUN
easat-9154	230	18	as	as	ADP
easat-9154	230	19	an	an	DET
easat-9154	230	20	institution	institution	NOUN
easat-9154	230	21	that	that	PRON
easat-9154	230	22	performs	perform	VERB
easat-9154	230	23	exceptionally	exceptionally	ADV
easat-9154	230	24	well	well	ADV
easat-9154	230	25	and	and	CCONJ
easat-9154	230	26	adheres	adhere	VERB
easat-9154	230	27	consistently	consistently	ADV
easat-9154	230	28	to	to	PART
easat-9154	230	29	gcg	gcg	VERB
easat-9154	230	30	principles	principle	NOUN
easat-9154	230	31	.	.	PUNCT
easat-9154	231	1	acgs	acgs	PROPN
easat-9154	231	2	recognized	recognize	VERB
easat-9154	231	3	bca	bca	PROPN
easat-9154	231	4	for	for	ADP
easat-9154	231	5	achieving	achieve	VERB
easat-9154	231	6	asean	asean	ADJ
easat-9154	231	7	asset	asset	PROPN
easat-9154	231	8	class	class	PROPN
easat-9154	231	9	plc	plc	PROPN
easat-9154	231	10	status	status	NOUN
easat-9154	231	11	and	and	CCONJ
easat-9154	231	12	awarded	award	VERB
easat-9154	231	13	it	it	PRON
easat-9154	231	14	the	the	DET
easat-9154	231	15	“	"	PUNCT
easat-9154	231	16	best	good	ADJ
easat-9154	231	17	overall	overall	ADJ
easat-9154	231	18	”	"	PUNCT
easat-9154	231	19	title	title	NOUN
easat-9154	231	20	at	at	ADP
easat-9154	231	21	the	the	DET
easat-9154	231	22	14th	14th	ADJ
easat-9154	231	23	iicd	iicd	VERB
easat-9154	231	24	corporate	corporate	ADJ
easat-9154	231	25	governance	governance	NOUN
easat-9154	231	26	conference	conference	NOUN
easat-9154	231	27	&	&	CCONJ
easat-9154	231	28	award	award	PROPN
easat-9154	231	29	.	.	PUNCT
easat-9154	232	1	banks	bank	NOUN
easat-9154	232	2	that	that	PRON
easat-9154	232	3	apply	apply	VERB
easat-9154	232	4	gcg	gcg	NOUN
easat-9154	232	5	principles	principle	NOUN
easat-9154	232	6	consistently	consistently	ADV
easat-9154	232	7	and	and	CCONJ
easat-9154	232	8	effectively	effectively	ADV
easat-9154	232	9	tend	tend	VERB
easat-9154	232	10	to	to	PART
easat-9154	232	11	exhibit	exhibit	VERB
easat-9154	232	12	higher	high	ADJ
easat-9154	232	13	firm	firm	ADJ
easat-9154	232	14	value	value	NOUN
easat-9154	232	15	.	.	PUNCT
easat-9154	233	1	on	on	ADP
easat-9154	233	2	the	the	DET
easat-9154	233	3	other	other	ADJ
easat-9154	233	4	hand	hand	NOUN
easat-9154	233	5	,	,	PUNCT
easat-9154	233	6	there	there	PRON
easat-9154	233	7	were	be	VERB
easat-9154	233	8	two	two	NUM
easat-9154	233	9	banks	bank	NOUN
easat-9154	233	10	—	—	PUNCT
easat-9154	233	11	bank	bank	PROPN
easat-9154	233	12	victoria	victoria	PROPN
easat-9154	233	13	international	international	PROPN
easat-9154	233	14	and	and	CCONJ
easat-9154	233	15	bank	bank	PROPN
easat-9154	233	16	kb	kb	PROPN
easat-9154	233	17	bukopin	bukopin	NOUN
easat-9154	233	18	—	—	PUNCT
easat-9154	233	19	whose	whose	DET
easat-9154	233	20	gcg	gcg	NOUN
easat-9154	233	21	implementation	implementation	NOUN
easat-9154	233	22	was	be	AUX
easat-9154	233	23	categorized	categorize	VERB
easat-9154	233	24	as	as	ADP
easat-9154	233	25	only	only	ADV
easat-9154	233	26	moderately	moderately	ADV
easat-9154	233	27	good	good	ADJ
easat-9154	233	28	,	,	PUNCT
easat-9154	233	29	resulting	result	VERB
easat-9154	233	30	in	in	ADP
easat-9154	233	31	highly	highly	ADV
easat-9154	233	32	inefficient	inefficient	ADJ
easat-9154	233	33	operational	operational	ADJ
easat-9154	233	34	performance	performance	NOUN
easat-9154	233	35	.	.	PUNCT
easat-9154	234	1	bank	bank	PROPN
easat-9154	234	2	victoria	victoria	PROPN
easat-9154	234	3	international	international	PROPN
easat-9154	234	4	recorded	record	VERB
easat-9154	234	5	severe	severe	ADJ
easat-9154	234	6	inefficiencies	inefficiency	NOUN
easat-9154	234	7	during	during	ADP
easat-9154	234	8	2018–2020	2018–2020	NUM
easat-9154	234	9	,	,	PUNCT
easat-9154	234	10	while	while	SCONJ
easat-9154	234	11	bank	bank	PROPN
easat-9154	234	12	kb	kb	PROPN
easat-9154	234	13	bukopin	bukopin	NOUN
easat-9154	234	14	experienced	experience	VERB
easat-9154	234	15	similar	similar	ADJ
easat-9154	234	16	inefficiencies	inefficiency	NOUN
easat-9154	234	17	during	during	ADP
easat-9154	234	18	2019–2020	2019–2020	NUM
easat-9154	234	19	,	,	PUNCT
easat-9154	234	20	as	as	SCONJ
easat-9154	234	21	their	their	PRON
easat-9154	234	22	operational	operational	ADJ
easat-9154	234	23	costs	cost	NOUN
easat-9154	234	24	significantly	significantly	ADV
easat-9154	234	25	exceeded	exceed	VERB
easat-9154	234	26	operational	operational	ADJ
easat-9154	234	27	revenues	revenue	NOUN
easat-9154	234	28	.	.	PUNCT
easat-9154	235	1	a	a	DET
easat-9154	235	2	deeper	deep	ADJ
easat-9154	235	3	look	look	NOUN
easat-9154	235	4	,	,	PUNCT
easat-9154	235	5	as	as	SCONJ
easat-9154	235	6	outlined	outline	VERB
easat-9154	235	7	in	in	ADP
easat-9154	235	8	their	their	PRON
easat-9154	235	9	annual	annual	ADJ
easat-9154	235	10	reports	report	NOUN
easat-9154	235	11	,	,	PUNCT
easat-9154	235	12	reveals	reveal	VERB
easat-9154	235	13	several	several	ADJ
easat-9154	235	14	reasons	reason	NOUN
easat-9154	235	15	why	why	SCONJ
easat-9154	235	16	bank	bank	PROPN
easat-9154	235	17	victoria	victoria	PROPN
easat-9154	235	18	international	international	PROPN
easat-9154	235	19	was	be	AUX
easat-9154	235	20	still	still	ADV
easat-9154	235	21	rated	rate	VERB
easat-9154	235	22	poorly	poorly	ADV
easat-9154	235	23	in	in	ADP
easat-9154	235	24	terms	term	NOUN
easat-9154	235	25	of	of	ADP
easat-9154	235	26	gcg	gcg	NOUN
easat-9154	235	27	implementation	implementation	NOUN
easat-9154	235	28	,	,	PUNCT
easat-9154	235	29	including	include	VERB
easat-9154	235	30	:	:	PUNCT
easat-9154	235	31	1	1	X
easat-9154	235	32	.	.	PUNCT
easat-9154	235	33	aspects	aspect	NOUN
easat-9154	235	34	of	of	ADP
easat-9154	235	35	completeness	completeness	NOUN
easat-9154	235	36	and	and	CCONJ
easat-9154	235	37	implementation	implementation	NOUN
easat-9154	235	38	of	of	ADP
easat-9154	235	39	committee	committee	NOUN
easat-9154	235	40	tasks	task	NOUN
easat-9154	235	41	that	that	PRON
easat-9154	235	42	have	have	AUX
easat-9154	235	43	not	not	PART
easat-9154	235	44	been	be	AUX
easat-9154	235	45	able	able	ADJ
easat-9154	235	46	to	to	PART
easat-9154	235	47	meet	meet	VERB
easat-9154	235	48	the	the	DET
easat-9154	235	49	minimum	minimum	ADJ
easat-9154	235	50	standards	standard	NOUN
easat-9154	235	51	set	set	VERB
easat-9154	235	52	by	by	ADP
easat-9154	235	53	the	the	DET
easat-9154	235	54	provisions	provision	NOUN
easat-9154	235	55	of	of	ADP
easat-9154	235	56	the	the	DET
easat-9154	235	57	ojk	ojk	NOUN
easat-9154	235	58	,	,	PUNCT
easat-9154	235	59	namely	namely	ADV
easat-9154	235	60	:	:	PUNCT
easat-9154	235	61	1	1	X
easat-9154	235	62	)	)	PUNCT
easat-9154	235	63	committees	committee	NOUN
easat-9154	235	64	have	have	AUX
easat-9154	235	65	not	not	PART
easat-9154	235	66	been	be	AUX
easat-9154	235	67	fully	fully	ADV
easat-9154	235	68	effective	effective	ADJ
easat-9154	235	69	2	2	NUM
easat-9154	235	70	)	)	PUNCT
easat-9154	235	71	there	there	PRON
easat-9154	235	72	are	be	VERB
easat-9154	235	73	weaknesses	weakness	NOUN
easat-9154	235	74	in	in	ADP
easat-9154	235	75	monitoring	monitor	VERB
easat-9154	235	76	2	2	NUM
easat-9154	235	77	.	.	PUNCT
easat-9154	236	1	the	the	DET
easat-9154	236	2	implementation	implementation	NOUN
easat-9154	236	3	of	of	ADP
easat-9154	236	4	the	the	DET
easat-9154	236	5	compliance	compliance	NOUN
easat-9154	236	6	function	function	NOUN
easat-9154	236	7	and	and	CCONJ
easat-9154	236	8	the	the	DET
easat-9154	236	9	internal	internal	ADJ
easat-9154	236	10	audit	audit	NOUN
easat-9154	236	11	function	function	NOUN
easat-9154	236	12	that	that	PRON
easat-9154	236	13	are	be	AUX
easat-9154	236	14	not	not	PART
easat-9154	236	15	yet	yet	ADV
easat-9154	236	16	effective	effective	ADJ
easat-9154	236	17	,	,	PUNCT
easat-9154	236	18	namely	namely	ADV
easat-9154	236	19	:	:	PUNCT
easat-9154	236	20	1	1	X
easat-9154	236	21	)	)	PUNCT
easat-9154	236	22	a	a	DET
easat-9154	236	23	culture	culture	NOUN
easat-9154	236	24	of	of	ADP
easat-9154	236	25	compliance	compliance	NOUN
easat-9154	236	26	has	have	AUX
easat-9154	236	27	not	not	PART
easat-9154	236	28	been	be	AUX
easat-9154	236	29	created	create	VERB
easat-9154	236	30	at	at	ADP
easat-9154	236	31	all	all	DET
easat-9154	236	32	levels	level	NOUN
easat-9154	236	33	of	of	ADP
easat-9154	236	34	the	the	DET
easat-9154	236	35	bank	bank	NOUN
easat-9154	236	36	's	's	PART
easat-9154	236	37	organization	organization	NOUN
easat-9154	236	38	,	,	PUNCT
easat-9154	236	39	because	because	SCONJ
easat-9154	236	40	there	there	PRON
easat-9154	236	41	are	be	VERB
easat-9154	236	42	still	still	ADV
easat-9154	236	43	violations	violation	NOUN
easat-9154	236	44	.	.	PUNCT
easat-9154	237	1	2	2	X
easat-9154	237	2	)	)	PUNCT
easat-9154	237	3	audits	audit	NOUN
easat-9154	237	4	need	need	VERB
easat-9154	237	5	to	to	PART
easat-9154	237	6	be	be	AUX
easat-9154	237	7	carried	carry	VERB
easat-9154	237	8	out	out	ADP
easat-9154	237	9	more	more	ADV
easat-9154	237	10	comprehensively	comprehensively	ADV
easat-9154	237	11	/	/	PUNCT
easat-9154	237	12	thoroughly	thoroughly	ADV
easat-9154	237	13	,	,	PUNCT
easat-9154	237	14	especially	especially	ADV
easat-9154	237	15	during	during	ADP
easat-9154	237	16	the	the	DET
easat-9154	237	17	covid-19	covid-19	PROPN
easat-9154	237	18	pandemic	pandemic	NOUN
easat-9154	237	19	to	to	PART
easat-9154	237	20	be	be	AUX
easat-9154	237	21	able	able	ADJ
easat-9154	237	22	to	to	PART
easat-9154	237	23	mitigate	mitigate	VERB
easat-9154	237	24	potential	potential	NOUN
easat-9154	237	25	that	that	PRON
easat-9154	237	26	may	may	AUX
easat-9154	237	27	occur	occur	VERB
easat-9154	237	28	in	in	ADP
easat-9154	237	29	bank	bank	NOUN
easat-9154	237	30	operations	operation	NOUN
easat-9154	237	31	.	.	PUNCT
easat-9154	238	1	3	3	X
easat-9154	238	2	)	)	PUNCT
easat-9154	238	3	the	the	DET
easat-9154	238	4	implementation	implementation	NOUN
easat-9154	238	5	of	of	ADP
easat-9154	238	6	risk	risk	NOUN
easat-9154	238	7	management	management	NOUN
easat-9154	238	8	,	,	PUNCT
easat-9154	238	9	including	include	VERB
easat-9154	238	10	the	the	DET
easat-9154	238	11	internal	internal	ADJ
easat-9154	238	12	control	control	NOUN
easat-9154	238	13	system	system	NOUN
easat-9154	238	14	which	which	PRON
easat-9154	238	15	still	still	ADV
easat-9154	238	16	needs	need	VERB
easat-9154	238	17	to	to	PART
easat-9154	238	18	be	be	AUX
easat-9154	238	19	improved	improve	VERB
easat-9154	238	20	because	because	SCONJ
easat-9154	238	21	it	it	PRON
easat-9154	238	22	still	still	ADV
easat-9154	238	23	has	have	VERB
easat-9154	238	24	considerable	considerable	ADJ
easat-9154	238	25	weaknesses	weakness	NOUN
easat-9154	238	26	,	,	PUNCT
easat-9154	238	27	3	3	X
easat-9154	238	28	.	.	X
easat-9154	238	29	provision	provision	NOUN
easat-9154	238	30	of	of	ADP
easat-9154	238	31	funds	fund	NOUN
easat-9154	238	32	to	to	ADP
easat-9154	238	33	related	related	ADJ
easat-9154	238	34	parties	party	NOUN
easat-9154	238	35	and	and	CCONJ
easat-9154	238	36	provision	provision	NOUN
easat-9154	238	37	of	of	ADP
easat-9154	238	38	large	large	ADJ
easat-9154	238	39	funds	fund	NOUN
easat-9154	238	40	that	that	PRON
easat-9154	238	41	are	be	AUX
easat-9154	238	42	not	not	PART
easat-9154	238	43	well	well	ADV
easat-9154	238	44	monitored	monitor	VERB
easat-9154	238	45	:	:	PUNCT
easat-9154	238	46	1	1	X
easat-9154	238	47	)	)	PUNCT
easat-9154	238	48	the	the	DET
easat-9154	238	49	provision	provision	NOUN
easat-9154	238	50	of	of	ADP
easat-9154	238	51	large	large	ADJ
easat-9154	238	52	funds	fund	NOUN
easat-9154	238	53	includes	include	VERB
easat-9154	238	54	the	the	DET
easat-9154	238	55	implementation	implementation	NOUN
easat-9154	238	56	of	of	ADP
easat-9154	238	57	restructuring	restructuring	NOUN
easat-9154	238	58	that	that	PRON
easat-9154	238	59	has	have	AUX
easat-9154	238	60	not	not	PART
easat-9154	238	61	been	be	AUX
easat-9154	238	62	fully	fully	ADV
easat-9154	238	63	effective	effective	ADJ
easat-9154	238	64	.	.	PUNCT
easat-9154	239	1	the	the	DET
easat-9154	239	2	quality	quality	NOUN
easat-9154	239	3	of	of	ADP
easat-9154	239	4	existing	exist	VERB
easat-9154	239	5	credit	credit	NOUN
easat-9154	239	6	has	have	VERB
easat-9154	239	7	the	the	DET
easat-9154	239	8	potential	potential	NOUN
easat-9154	239	9	to	to	PART
easat-9154	239	10	increase	increase	VERB
easat-9154	239	11	non	non	ADJ
easat-9154	239	12	-	-	ADJ
easat-9154	239	13	performing	perform	VERB
easat-9154	239	14	loans	loan	NOUN
easat-9154	239	15	.	.	PUNCT
easat-9154	240	1	2	2	X
easat-9154	240	2	)	)	PUNCT
easat-9154	240	3	there	there	PRON
easat-9154	240	4	was	be	VERB
easat-9154	240	5	an	an	DET
easat-9154	240	6	overreach	overreach	NOUN
easat-9154	240	7	of	of	ADP
easat-9154	240	8	bank	bank	PROPN
easat-9154	240	9	victoria	victoria	PROPN
easat-9154	240	10	's	's	PART
easat-9154	240	11	bmpk	bmpk	NOUN
easat-9154	240	12	caused	cause	VERB
easat-9154	240	13	by	by	ADP
easat-9154	240	14	the	the	DET
easat-9154	240	15	decline	decline	NOUN
easat-9154	240	16	in	in	ADP
easat-9154	240	17	the	the	DET
easat-9154	240	18	bank	bank	NOUN
easat-9154	240	19	's	's	PART
easat-9154	240	20	capital	capital	NOUN
easat-9154	240	21	(	(	PUNCT
easat-9154	240	22	tier	tier	NOUN
easat-9154	240	23	1	1	NUM
easat-9154	240	24	)	)	PUNCT
easat-9154	240	25	.	.	PUNCT
easat-9154	241	1	4	4	X
easat-9154	241	2	.	.	X
easat-9154	242	1	the	the	DET
easat-9154	242	2	bank	bank	NOUN
easat-9154	242	3	's	's	PART
easat-9154	242	4	strategic	strategic	ADJ
easat-9154	242	5	plan	plan	NOUN
easat-9154	242	6	that	that	PRON
easat-9154	242	7	still	still	ADV
easat-9154	242	8	needs	need	VERB
easat-9154	242	9	to	to	PART
easat-9154	242	10	be	be	AUX
easat-9154	242	11	improved	improve	VERB
easat-9154	242	12	:	:	PUNCT
easat-9154	242	13	1	1	X
easat-9154	242	14	)	)	PUNCT
easat-9154	242	15	implementation	implementation	NOUN
easat-9154	242	16	of	of	ADP
easat-9154	242	17	the	the	DET
easat-9154	242	18	bank	bank	NOUN
easat-9154	242	19	's	's	PART
easat-9154	242	20	business	business	NOUN
easat-9154	242	21	plan	plan	NOUN
easat-9154	242	22	that	that	PRON
easat-9154	242	23	has	have	AUX
easat-9154	242	24	not	not	PART
easat-9154	242	25	been	be	AUX
easat-9154	242	26	running	run	VERB
easat-9154	242	27	well	well	ADV
easat-9154	242	28	,	,	PUNCT
easat-9154	242	29	2	2	X
easat-9154	242	30	)	)	PUNCT
easat-9154	242	31	the	the	DET
easat-9154	242	32	achievement	achievement	NOUN
easat-9154	242	33	of	of	ADP
easat-9154	242	34	performance	performance	NOUN
easat-9154	242	35	is	be	AUX
easat-9154	242	36	still	still	ADV
easat-9154	242	37	not	not	PART
easat-9154	242	38	good	good	ADJ
easat-9154	242	39	due	due	ADJ
easat-9154	242	40	to	to	ADP
easat-9154	242	41	inconsistencies	inconsistency	NOUN
easat-9154	242	42	in	in	ADP
easat-9154	242	43	the	the	DET
easat-9154	242	44	process	process	NOUN
easat-9154	242	45	of	of	ADP
easat-9154	242	46	providing	provide	VERB
easat-9154	242	47	funds	fund	NOUN
easat-9154	242	48	,	,	PUNCT
easat-9154	242	49	so	so	SCONJ
easat-9154	242	50	that	that	SCONJ
easat-9154	242	51	credit	credit	NOUN
easat-9154	242	52	quality	quality	NOUN
easat-9154	242	53	has	have	VERB
easat-9154	242	54	the	the	DET
easat-9154	242	55	potential	potential	NOUN
easat-9154	242	56	to	to	PART
easat-9154	242	57	interfere	interfere	VERB
easat-9154	242	58	with	with	ADP
easat-9154	242	59	the	the	DET
easat-9154	242	60	performance	performance	NOUN
easat-9154	242	61	of	of	ADP
easat-9154	242	62	the	the	DET
easat-9154	242	63	bank	bank	NOUN
easat-9154	242	64	's	's	PART
easat-9154	242	65	profitability	profitability	NOUN
easat-9154	242	66	and	and	CCONJ
easat-9154	242	67	capital	capital	NOUN
easat-9154	242	68	.	.	PUNCT
easat-9154	243	1	meanwhile	meanwhile	ADV
easat-9154	243	2	,	,	PUNCT
easat-9154	243	3	for	for	ADP
easat-9154	243	4	kb	kb	PROPN
easat-9154	243	5	bukopin	bukopin	PROPN
easat-9154	243	6	bank	bank	PROPN
easat-9154	243	7	,	,	PUNCT
easat-9154	243	8	as	as	SCONJ
easat-9154	243	9	revealed	reveal	VERB
easat-9154	243	10	in	in	ADP
easat-9154	243	11	its	its	PRON
easat-9154	243	12	annual	annual	ADJ
easat-9154	243	13	report	report	NOUN
easat-9154	243	14	,	,	PUNCT
easat-9154	243	15	the	the	DET
easat-9154	243	16	implementation	implementation	NOUN
easat-9154	243	17	of	of	ADP
easat-9154	243	18	gcg	gcg	NOUN
easat-9154	243	19	is	be	AUX
easat-9154	243	20	considered	consider	VERB
easat-9154	243	21	not	not	PART
easat-9154	243	22	good	good	ADJ
easat-9154	243	23	because	because	SCONJ
easat-9154	243	24	there	there	PRON
easat-9154	243	25	are	be	VERB
easat-9154	243	26	several	several	ADJ
easat-9154	243	27	factors	factor	NOUN
easat-9154	243	28	that	that	PRON
easat-9154	243	29	still	still	ADV
easat-9154	243	30	need	need	VERB
easat-9154	243	31	to	to	PART
easat-9154	243	32	be	be	AUX
easat-9154	243	33	refined	refine	VERB
easat-9154	243	34	and	and	CCONJ
easat-9154	243	35	completed	complete	VERB
easat-9154	243	36	,	,	PUNCT
easat-9154	243	37	such	such	ADJ
easat-9154	243	38	as	as	ADP
easat-9154	243	39	:	:	PUNCT
easat-9154	243	40	2292	2292	NUM
easat-9154	243	41	edelweiss	edelweiss	PROPN
easat-9154	243	42	applied	apply	VERB
easat-9154	243	43	science	science	NOUN
easat-9154	243	44	and	and	CCONJ
easat-9154	243	45	technology	technology	NOUN
easat-9154	243	46	issn	issn	PROPN
easat-9154	243	47	:	:	PUNCT
easat-9154	243	48	2576	2576	NUM
easat-9154	243	49	-	-	SYM
easat-9154	243	50	8484	8484	NUM
easat-9154	243	51	vol	vol	NOUN
easat-9154	243	52	.	.	PROPN
easat-9154	244	1	9	9	NUM
easat-9154	244	2	,	,	PUNCT
easat-9154	244	3	no	no	INTJ
easat-9154	244	4	.	.	NOUN
easat-9154	244	5	7	7	NUM
easat-9154	244	6	:	:	SYM
easat-9154	244	7	2283	2283	NUM
easat-9154	244	8	-	-	SYM
easat-9154	244	9	2296	2296	NUM
easat-9154	244	10	,	,	PUNCT
easat-9154	244	11	2025	2025	NUM
easat-9154	244	12	doi	doi	NOUN
easat-9154	244	13	:	:	PUNCT
easat-9154	244	14	10.55214/2576	10.55214/2576	NUM
easat-9154	244	15	-	-	PUNCT
easat-9154	244	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	244	17	©	©	PROPN
easat-9154	244	18	2025	2025	NUM
easat-9154	244	19	by	by	ADP
easat-9154	244	20	the	the	DET
easat-9154	244	21	authors	author	NOUN
easat-9154	244	22	;	;	PUNCT
easat-9154	244	23	licensee	licensee	PROPN
easat-9154	244	24	learning	learning	NOUN
easat-9154	244	25	gate	gate	NOUN
easat-9154	244	26	1	1	NUM
easat-9154	244	27	.	.	PUNCT
easat-9154	245	1	the	the	DET
easat-9154	245	2	completeness	completeness	NOUN
easat-9154	245	3	of	of	ADP
easat-9154	245	4	the	the	DET
easat-9154	245	5	duties	duty	NOUN
easat-9154	245	6	and	and	CCONJ
easat-9154	245	7	responsibilities	responsibility	NOUN
easat-9154	245	8	of	of	ADP
easat-9154	245	9	the	the	DET
easat-9154	245	10	board	board	NOUN
easat-9154	245	11	of	of	ADP
easat-9154	245	12	directors	director	NOUN
easat-9154	245	13	and	and	CCONJ
easat-9154	245	14	board	board	NOUN
easat-9154	245	15	of	of	ADP
easat-9154	245	16	commissioners	commissioner	NOUN
easat-9154	245	17	that	that	PRON
easat-9154	245	18	are	be	AUX
easat-9154	245	19	not	not	PART
easat-9154	245	20	in	in	ADP
easat-9154	245	21	accordance	accordance	NOUN
easat-9154	245	22	with	with	ADP
easat-9154	245	23	the	the	DET
easat-9154	245	24	provisions	provision	NOUN
easat-9154	245	25	of	of	ADP
easat-9154	245	26	the	the	DET
easat-9154	245	27	ojk	ojk	NOUN
easat-9154	245	28	:	:	PUNCT
easat-9154	245	29	1	1	X
easat-9154	245	30	)	)	PUNCT
easat-9154	245	31	most	most	ADJ
easat-9154	245	32	of	of	ADP
easat-9154	245	33	the	the	DET
easat-9154	245	34	members	member	NOUN
easat-9154	245	35	of	of	ADP
easat-9154	245	36	the	the	DET
easat-9154	245	37	board	board	NOUN
easat-9154	245	38	of	of	ADP
easat-9154	245	39	directors	director	NOUN
easat-9154	245	40	and	and	CCONJ
easat-9154	245	41	board	board	NOUN
easat-9154	245	42	of	of	ADP
easat-9154	245	43	commissioners	commissioner	NOUN
easat-9154	245	44	have	have	AUX
easat-9154	245	45	not	not	PART
easat-9154	245	46	been	be	AUX
easat-9154	245	47	effective	effective	ADJ
easat-9154	245	48	in	in	ADP
easat-9154	245	49	their	their	PRON
easat-9154	245	50	duties	duty	NOUN
easat-9154	245	51	because	because	SCONJ
easat-9154	245	52	they	they	PRON
easat-9154	245	53	have	have	AUX
easat-9154	245	54	not	not	PART
easat-9154	245	55	received	receive	VERB
easat-9154	245	56	approval	approval	NOUN
easat-9154	245	57	from	from	ADP
easat-9154	245	58	the	the	DET
easat-9154	245	59	ojk	ojk	NOUN
easat-9154	245	60	.	.	PUNCT
easat-9154	246	1	2	2	X
easat-9154	246	2	)	)	PUNCT
easat-9154	246	3	the	the	DET
easat-9154	246	4	committees	committee	NOUN
easat-9154	246	5	under	under	ADP
easat-9154	246	6	the	the	DET
easat-9154	246	7	board	board	NOUN
easat-9154	246	8	of	of	ADP
easat-9154	246	9	commissioners	commissioner	NOUN
easat-9154	246	10	are	be	AUX
easat-9154	246	11	not	not	PART
easat-9154	246	12	yet	yet	ADV
easat-9154	246	13	effective	effective	ADJ
easat-9154	246	14	because	because	SCONJ
easat-9154	246	15	they	they	PRON
easat-9154	246	16	are	be	AUX
easat-9154	246	17	not	not	PART
easat-9154	246	18	in	in	ADP
easat-9154	246	19	accordance	accordance	NOUN
easat-9154	246	20	with	with	ADP
easat-9154	246	21	the	the	DET
easat-9154	246	22	minimum	minimum	ADJ
easat-9154	246	23	provisions	provision	NOUN
easat-9154	246	24	set	set	VERB
easat-9154	246	25	by	by	ADP
easat-9154	246	26	the	the	DET
easat-9154	246	27	ojk	ojk	NOUN
easat-9154	246	28	.	.	PUNCT
easat-9154	247	1	2	2	NUM
easat-9154	247	2	.	.	NOUN
easat-9154	247	3	assessment	assessment	NOUN
easat-9154	247	4	and	and	CCONJ
easat-9154	247	5	evaluation	evaluation	NOUN
easat-9154	247	6	of	of	ADP
easat-9154	247	7	the	the	DET
easat-9154	247	8	effectiveness	effectiveness	NOUN
easat-9154	247	9	,	,	PUNCT
easat-9154	247	10	adequacy	adequacy	NOUN
easat-9154	247	11	,	,	PUNCT
easat-9154	247	12	and	and	CCONJ
easat-9154	247	13	suitability	suitability	NOUN
easat-9154	247	14	of	of	ADP
easat-9154	247	15	policies	policy	NOUN
easat-9154	247	16	,	,	PUNCT
easat-9154	247	17	provisions	provision	NOUN
easat-9154	247	18	,	,	PUNCT
easat-9154	247	19	systems	system	NOUN
easat-9154	247	20	and	and	CCONJ
easat-9154	247	21	procedures	procedure	NOUN
easat-9154	247	22	that	that	PRON
easat-9154	247	23	are	be	AUX
easat-9154	247	24	not	not	PART
easat-9154	247	25	in	in	ADP
easat-9154	247	26	line	line	NOUN
easat-9154	247	27	with	with	ADP
easat-9154	247	28	the	the	DET
easat-9154	247	29	development	development	NOUN
easat-9154	247	30	of	of	ADP
easat-9154	247	31	the	the	DET
easat-9154	247	32	organization	organization	NOUN
easat-9154	247	33	and	and	CCONJ
easat-9154	247	34	business	business	NOUN
easat-9154	247	35	process	process	NOUN
easat-9154	247	36	:	:	PUNCT
easat-9154	247	37	1	1	X
easat-9154	247	38	)	)	PUNCT
easat-9154	247	39	there	there	PRON
easat-9154	247	40	are	be	VERB
easat-9154	247	41	still	still	ADV
easat-9154	247	42	policies	policy	NOUN
easat-9154	247	43	that	that	PRON
easat-9154	247	44	require	require	VERB
easat-9154	247	45	adjustments	adjustment	NOUN
easat-9154	247	46	/	/	SYM
easat-9154	247	47	updates	update	NOUN
easat-9154	247	48	(	(	PUNCT
easat-9154	247	49	not	not	PART
easat-9154	247	50	yet	yet	ADV
easat-9154	247	51	updated	update	VERB
easat-9154	247	52	)	)	PUNCT
easat-9154	247	53	,	,	PUNCT
easat-9154	247	54	including	include	VERB
easat-9154	247	55	policies	policy	NOUN
easat-9154	247	56	related	relate	VERB
easat-9154	247	57	to	to	ADP
easat-9154	247	58	the	the	DET
easat-9154	247	59	stimulus	stimulus	NOUN
easat-9154	247	60	of	of	ADP
easat-9154	247	61	the	the	DET
easat-9154	247	62	impact	impact	NOUN
easat-9154	247	63	of	of	ADP
easat-9154	247	64	the	the	DET
easat-9154	247	65	spread	spread	NOUN
easat-9154	247	66	of	of	ADP
easat-9154	247	67	corona	corona	NOUN
easat-9154	247	68	virus	virus	NOUN
easat-9154	247	69	disease	disease	NOUN
easat-9154	247	70	(	(	PUNCT
easat-9154	247	71	covid-19	covid-19	PROPN
easat-9154	247	72	)	)	PUNCT
easat-9154	247	73	and	and	CCONJ
easat-9154	247	74	interest	interest	NOUN
easat-9154	247	75	subsidy	subsidy	NOUN
easat-9154	247	76	policies	policy	NOUN
easat-9154	247	77	for	for	ADP
easat-9154	247	78	msme	msme	NOUN
easat-9154	247	79	loans	loan	NOUN
easat-9154	247	80	in	in	ADP
easat-9154	247	81	order	order	NOUN
easat-9154	247	82	to	to	PART
easat-9154	247	83	support	support	VERB
easat-9154	247	84	the	the	DET
easat-9154	247	85	pen	pen	NOUN
easat-9154	247	86	program	program	NOUN
easat-9154	247	87	.	.	PUNCT
easat-9154	248	1	2	2	X
easat-9154	248	2	)	)	PUNCT
easat-9154	248	3	there	there	PRON
easat-9154	248	4	is	be	VERB
easat-9154	248	5	a	a	DET
easat-9154	248	6	need	need	NOUN
easat-9154	248	7	for	for	ADP
easat-9154	248	8	policies	policy	NOUN
easat-9154	248	9	and	and	CCONJ
easat-9154	248	10	procedures	procedure	NOUN
easat-9154	248	11	for	for	ADP
easat-9154	248	12	resolving	resolve	VERB
easat-9154	248	13	non	non	ADJ
easat-9154	248	14	-	-	ADJ
easat-9154	248	15	performing	performing	ADJ
easat-9154	248	16	loans	loan	NOUN
easat-9154	248	17	that	that	PRON
easat-9154	248	18	regulate	regulate	VERB
easat-9154	248	19	service	service	NOUN
easat-9154	248	20	level	level	NOUN
easat-9154	248	21	agreements	agreement	NOUN
easat-9154	248	22	(	(	PUNCT
easat-9154	248	23	slas	slas	PROPN
easat-9154	248	24	)	)	PUNCT
easat-9154	248	25	for	for	ADP
easat-9154	248	26	handing	hand	VERB
easat-9154	248	27	over	over	ADP
easat-9154	248	28	the	the	DET
easat-9154	248	29	management	management	NOUN
easat-9154	248	30	of	of	ADP
easat-9154	248	31	non	non	ADJ
easat-9154	248	32	-	-	ADJ
easat-9154	248	33	performing	performing	ADJ
easat-9154	248	34	debtors	debtor	NOUN
easat-9154	248	35	to	to	ADP
easat-9154	248	36	work	work	NOUN
easat-9154	248	37	units	unit	NOUN
easat-9154	248	38	that	that	PRON
easat-9154	248	39	handle	handle	VERB
easat-9154	248	40	non	non	ADJ
easat-9154	248	41	-	-	ADJ
easat-9154	248	42	performing	perform	VERB
easat-9154	248	43	loans	loan	NOUN
easat-9154	248	44	,	,	PUNCT
easat-9154	248	45	including	include	VERB
easat-9154	248	46	the	the	DET
easat-9154	248	47	preparation	preparation	NOUN
easat-9154	248	48	of	of	ADP
easat-9154	248	49	action	action	NOUN
easat-9154	248	50	plans	plan	NOUN
easat-9154	248	51	and	and	CCONJ
easat-9154	248	52	monitoring	monitor	VERB
easat-9154	248	53	the	the	DET
easat-9154	248	54	progress	progress	NOUN
easat-9154	248	55	of	of	ADP
easat-9154	248	56	non	non	ADJ
easat-9154	248	57	-	-	ADJ
easat-9154	248	58	performing	performing	ADJ
easat-9154	248	59	loan	loan	NOUN
easat-9154	248	60	settlements	settlement	NOUN
easat-9154	248	61	.	.	PUNCT
easat-9154	249	1	the	the	DET
easat-9154	249	2	weaknesses	weakness	NOUN
easat-9154	249	3	in	in	ADP
easat-9154	249	4	gcg	gcg	NOUN
easat-9154	249	5	implementation	implementation	NOUN
easat-9154	249	6	in	in	ADP
easat-9154	249	7	both	both	PRON
easat-9154	249	8	of	of	ADP
easat-9154	249	9	the	the	DET
easat-9154	249	10	aforementioned	aforementioned	ADJ
easat-9154	249	11	banks	bank	NOUN
easat-9154	249	12	have	have	AUX
easat-9154	249	13	significantly	significantly	ADV
easat-9154	249	14	impacted	impact	VERB
easat-9154	249	15	their	their	PRON
easat-9154	249	16	financial	financial	ADJ
easat-9154	249	17	performance	performance	NOUN
easat-9154	249	18	,	,	PUNCT
easat-9154	249	19	resulting	result	VERB
easat-9154	249	20	in	in	ADP
easat-9154	249	21	corporate	corporate	ADJ
easat-9154	249	22	inefficiency	inefficiency	NOUN
easat-9154	249	23	—	—	PUNCT
easat-9154	249	24	where	where	SCONJ
easat-9154	249	25	operational	operational	ADJ
easat-9154	249	26	expenses	expense	NOUN
easat-9154	249	27	far	far	ADV
easat-9154	249	28	exceeded	exceed	VERB
easat-9154	249	29	the	the	DET
easat-9154	249	30	operational	operational	ADJ
easat-9154	249	31	revenues	revenue	NOUN
easat-9154	249	32	generated	generate	VERB
easat-9154	249	33	.	.	PUNCT
easat-9154	250	1	in	in	ADP
easat-9154	250	2	relation	relation	NOUN
easat-9154	250	3	to	to	ADP
easat-9154	250	4	signaling	signal	VERB
easat-9154	250	5	theory	theory	NOUN
easat-9154	250	6	,	,	PUNCT
easat-9154	250	7	banks	bank	NOUN
easat-9154	250	8	aim	aim	VERB
easat-9154	250	9	to	to	PART
easat-9154	250	10	communicate	communicate	VERB
easat-9154	250	11	to	to	ADP
easat-9154	250	12	the	the	DET
easat-9154	250	13	public	public	NOUN
easat-9154	250	14	that	that	PRON
easat-9154	250	15	they	they	PRON
easat-9154	250	16	implement	implement	VERB
easat-9154	250	17	gcg	gcg	NOUN
easat-9154	250	18	principles	principle	NOUN
easat-9154	250	19	to	to	ADP
easat-9154	250	20	a	a	DET
easat-9154	250	21	high	high	ADJ
easat-9154	250	22	standard	standard	NOUN
easat-9154	250	23	.	.	PUNCT
easat-9154	251	1	strong	strong	ADJ
easat-9154	251	2	adherence	adherence	NOUN
easat-9154	251	3	to	to	PART
easat-9154	251	4	gcg	gcg	VERB
easat-9154	251	5	principles	principle	NOUN
easat-9154	251	6	can	can	AUX
easat-9154	251	7	enhance	enhance	VERB
easat-9154	251	8	investor	investor	NOUN
easat-9154	251	9	confidence	confidence	NOUN
easat-9154	251	10	by	by	ADP
easat-9154	251	11	signaling	signal	VERB
easat-9154	251	12	that	that	SCONJ
easat-9154	251	13	the	the	DET
easat-9154	251	14	company	company	NOUN
easat-9154	251	15	is	be	AUX
easat-9154	251	16	well	well	ADV
easat-9154	251	17	-	-	PUNCT
easat-9154	251	18	managed	manage	VERB
easat-9154	251	19	and	and	CCONJ
easat-9154	251	20	upholds	uphold	VERB
easat-9154	251	21	the	the	DET
easat-9154	251	22	values	value	NOUN
easat-9154	251	23	of	of	ADP
easat-9154	251	24	transparency	transparency	NOUN
easat-9154	251	25	,	,	PUNCT
easat-9154	251	26	accountability	accountability	NOUN
easat-9154	251	27	,	,	PUNCT
easat-9154	251	28	responsibility	responsibility	NOUN
easat-9154	251	29	,	,	PUNCT
easat-9154	251	30	independence	independence	NOUN
easat-9154	251	31	,	,	PUNCT
easat-9154	251	32	and	and	CCONJ
easat-9154	251	33	fairness	fairness	NOUN
easat-9154	251	34	.	.	PUNCT
easat-9154	252	1	the	the	DET
easat-9154	252	2	implementation	implementation	NOUN
easat-9154	252	3	of	of	ADP
easat-9154	252	4	gcg	gcg	NOUN
easat-9154	252	5	encourages	encourage	VERB
easat-9154	252	6	management	management	NOUN
easat-9154	252	7	to	to	PART
easat-9154	252	8	utilize	utilize	VERB
easat-9154	252	9	company	company	NOUN
easat-9154	252	10	resources	resource	NOUN
easat-9154	252	11	effectively	effectively	ADV
easat-9154	252	12	and	and	CCONJ
easat-9154	252	13	efficiently	efficiently	ADV
easat-9154	252	14	to	to	PART
easat-9154	252	15	achieve	achieve	VERB
easat-9154	252	16	the	the	DET
easat-9154	252	17	firm	firm	NOUN
easat-9154	252	18	’s	’s	PART
easat-9154	252	19	goals	goal	NOUN
easat-9154	252	20	namely	namely	ADV
easat-9154	252	21	,	,	PUNCT
easat-9154	252	22	increasing	increase	VERB
easat-9154	252	23	profits	profit	NOUN
easat-9154	252	24	.	.	PUNCT
easat-9154	253	1	higher	high	ADJ
easat-9154	253	2	profits	profit	NOUN
easat-9154	253	3	can	can	AUX
easat-9154	253	4	be	be	AUX
easat-9154	253	5	attained	attain	VERB
easat-9154	253	6	when	when	SCONJ
easat-9154	253	7	a	a	DET
easat-9154	253	8	company	company	NOUN
easat-9154	253	9	succeeds	succeed	VERB
easat-9154	253	10	in	in	ADP
easat-9154	253	11	improving	improve	VERB
easat-9154	253	12	its	its	PRON
easat-9154	253	13	operational	operational	ADJ
easat-9154	253	14	efficiency	efficiency	NOUN
easat-9154	253	15	.	.	PUNCT
easat-9154	254	1	these	these	DET
easat-9154	254	2	increased	increase	VERB
easat-9154	254	3	profits	profit	NOUN
easat-9154	254	4	reflect	reflect	VERB
easat-9154	254	5	improved	improve	VERB
easat-9154	254	6	financial	financial	ADJ
easat-9154	254	7	performance	performance	NOUN
easat-9154	254	8	,	,	PUNCT
easat-9154	254	9	which	which	PRON
easat-9154	254	10	serves	serve	VERB
easat-9154	254	11	as	as	ADP
easat-9154	254	12	a	a	DET
easat-9154	254	13	positive	positive	ADJ
easat-9154	254	14	signal	signal	NOUN
easat-9154	254	15	to	to	ADP
easat-9154	254	16	investors	investor	NOUN
easat-9154	254	17	,	,	PUNCT
easat-9154	254	18	encouraging	encourage	VERB
easat-9154	254	19	them	they	PRON
easat-9154	254	20	to	to	PART
easat-9154	254	21	buy	buy	VERB
easat-9154	254	22	the	the	DET
easat-9154	254	23	company	company	NOUN
easat-9154	254	24	's	's	PART
easat-9154	254	25	shares	share	NOUN
easat-9154	254	26	.	.	PUNCT
easat-9154	255	1	as	as	ADP
easat-9154	255	2	a	a	DET
easat-9154	255	3	result	result	NOUN
easat-9154	255	4	,	,	PUNCT
easat-9154	255	5	the	the	DET
easat-9154	255	6	share	share	NOUN
easat-9154	255	7	price	price	NOUN
easat-9154	255	8	rises	rise	NOUN
easat-9154	255	9	,	,	PUNCT
easat-9154	255	10	which	which	PRON
easat-9154	255	11	in	in	ADP
easat-9154	255	12	turn	turn	NOUN
easat-9154	255	13	increases	increase	VERB
easat-9154	255	14	the	the	DET
easat-9154	255	15	firm	firm	NOUN
easat-9154	255	16	’s	’s	PART
easat-9154	255	17	value	value	NOUN
easat-9154	255	18	.	.	PUNCT
easat-9154	256	1	the	the	DET
easat-9154	256	2	results	result	NOUN
easat-9154	256	3	of	of	ADP
easat-9154	256	4	this	this	DET
easat-9154	256	5	study	study	NOUN
easat-9154	256	6	support	support	NOUN
easat-9154	256	7	and	and	CCONJ
easat-9154	256	8	strengthen	strengthen	VERB
easat-9154	256	9	the	the	DET
easat-9154	256	10	results	result	NOUN
easat-9154	256	11	of	of	ADP
easat-9154	256	12	research	research	NOUN
easat-9154	256	13	presented	present	VERB
easat-9154	256	14	by	by	ADP
easat-9154	256	15	salami	salami	NOUN
easat-9154	256	16	[	[	X
easat-9154	256	17	28	28	NUM
easat-9154	256	18	]	]	X
easat-9154	256	19	;	;	PUNCT
easat-9154	256	20	bzeouich	bzeouich	X
easat-9154	256	21	[	[	PUNCT
easat-9154	256	22	29	29	NUM
easat-9154	256	23	]	]	PUNCT
easat-9154	256	24	;	;	PUNCT
easat-9154	256	25	saputra	saputra	ADJ
easat-9154	256	26	and	and	CCONJ
easat-9154	256	27	wardhani	wardhani	ADJ
easat-9154	256	28	[	[	X
easat-9154	256	29	30	30	NUM
easat-9154	256	30	]	]	PUNCT
easat-9154	256	31	and	and	CCONJ
easat-9154	256	32	silva	silva	NOUN
easat-9154	256	33	and	and	CCONJ
easat-9154	256	34	majluf	majluf	PROPN
easat-9154	256	35	[	[	X
easat-9154	256	36	31	31	NUM
easat-9154	256	37	]	]	PUNCT
easat-9154	256	38	which	which	PRON
easat-9154	256	39	found	find	VERB
easat-9154	256	40	that	that	SCONJ
easat-9154	256	41	the	the	DET
easat-9154	256	42	application	application	NOUN
easat-9154	256	43	of	of	ADP
easat-9154	256	44	good	good	ADJ
easat-9154	256	45	gcg	gcg	NOUN
easat-9154	256	46	in	in	ADP
easat-9154	256	47	companies	company	NOUN
easat-9154	256	48	has	have	VERB
easat-9154	256	49	a	a	DET
easat-9154	256	50	positive	positive	ADJ
easat-9154	256	51	effect	effect	NOUN
easat-9154	256	52	on	on	ADP
easat-9154	256	53	efficiency	efficiency	NOUN
easat-9154	256	54	.	.	PUNCT
easat-9154	257	1	the	the	DET
easat-9154	257	2	findings	finding	NOUN
easat-9154	257	3	of	of	ADP
easat-9154	257	4	the	the	DET
easat-9154	257	5	study	study	NOUN
easat-9154	257	6	show	show	VERB
easat-9154	257	7	that	that	SCONJ
easat-9154	257	8	increasing	increase	VERB
easat-9154	257	9	the	the	DET
easat-9154	257	10	implementation	implementation	NOUN
easat-9154	257	11	of	of	ADP
easat-9154	257	12	gcg	gcg	NOUN
easat-9154	257	13	will	will	AUX
easat-9154	257	14	be	be	AUX
easat-9154	257	15	able	able	ADJ
easat-9154	257	16	to	to	PART
easat-9154	257	17	influence	influence	VERB
easat-9154	257	18	and	and	CCONJ
easat-9154	257	19	increase	increase	VERB
easat-9154	257	20	efficiency	efficiency	NOUN
easat-9154	257	21	significantly	significantly	ADV
easat-9154	257	22	and	and	CCONJ
easat-9154	257	23	positively	positively	ADV
easat-9154	257	24	.	.	PUNCT
easat-9154	258	1	this	this	PRON
easat-9154	258	2	means	mean	VERB
easat-9154	258	3	that	that	SCONJ
easat-9154	258	4	when	when	SCONJ
easat-9154	258	5	the	the	DET
easat-9154	258	6	implementation	implementation	NOUN
easat-9154	258	7	of	of	ADP
easat-9154	258	8	gcg	gcg	NOUN
easat-9154	258	9	carried	carry	VERB
easat-9154	258	10	out	out	ADP
easat-9154	258	11	by	by	ADP
easat-9154	258	12	the	the	DET
easat-9154	258	13	company	company	NOUN
easat-9154	258	14	increases	increase	VERB
easat-9154	258	15	,	,	PUNCT
easat-9154	258	16	it	it	PRON
easat-9154	258	17	will	will	AUX
easat-9154	258	18	directly	directly	ADV
easat-9154	258	19	increase	increase	VERB
easat-9154	258	20	efficiency	efficiency	NOUN
easat-9154	258	21	.	.	PUNCT
easat-9154	259	1	conversely	conversely	ADV
easat-9154	259	2	,	,	PUNCT
easat-9154	259	3	when	when	SCONJ
easat-9154	259	4	the	the	DET
easat-9154	259	5	implementation	implementation	NOUN
easat-9154	259	6	of	of	ADP
easat-9154	259	7	gcg	gcg	NOUN
easat-9154	259	8	decreases	decrease	NOUN
easat-9154	259	9	or	or	CCONJ
easat-9154	259	10	deteriorates	deteriorate	NOUN
easat-9154	259	11	,	,	PUNCT
easat-9154	259	12	it	it	PRON
easat-9154	259	13	will	will	AUX
easat-9154	259	14	directly	directly	ADV
easat-9154	259	15	reduce	reduce	VERB
easat-9154	259	16	efficiency	efficiency	NOUN
easat-9154	259	17	.	.	PUNCT
easat-9154	260	1	3.6	3.6	NUM
easat-9154	260	2	.	.	PUNCT
easat-9154	260	3	gcg	gcg	NOUN
easat-9154	260	4	implementation	implementation	NOUN
easat-9154	260	5	mediated	mediate	VERB
easat-9154	260	6	by	by	ADP
easat-9154	260	7	operational	operational	ADJ
easat-9154	260	8	efficiency	efficiency	NOUN
easat-9154	260	9	can	can	AUX
easat-9154	260	10	enhance	enhance	VERB
easat-9154	260	11	firm	firm	ADJ
easat-9154	260	12	value	value	NOUN
easat-9154	260	13	(	(	PUNCT
easat-9154	260	14	h3	h3	NOUN
easat-9154	260	15	)	)	PUNCT
easat-9154	260	16	effective	effective	ADJ
easat-9154	260	17	gcg	gcg	NOUN
easat-9154	260	18	implementation	implementation	NOUN
easat-9154	260	19	is	be	AUX
easat-9154	260	20	essential	essential	ADJ
easat-9154	260	21	to	to	ADP
easat-9154	260	22	supporting	support	VERB
easat-9154	260	23	the	the	DET
easat-9154	260	24	operational	operational	ADJ
easat-9154	260	25	activities	activity	NOUN
easat-9154	260	26	of	of	ADP
easat-9154	260	27	banking	banking	NOUN
easat-9154	260	28	institutions	institution	NOUN
easat-9154	260	29	.	.	PUNCT
easat-9154	261	1	this	this	PRON
easat-9154	261	2	is	be	AUX
easat-9154	261	3	because	because	SCONJ
easat-9154	261	4	companies	company	NOUN
easat-9154	261	5	require	require	VERB
easat-9154	261	6	sound	sound	ADJ
easat-9154	261	7	governance	governance	NOUN
easat-9154	261	8	to	to	PART
easat-9154	261	9	ensure	ensure	VERB
easat-9154	261	10	that	that	SCONJ
easat-9154	261	11	all	all	DET
easat-9154	261	12	operational	operational	ADJ
easat-9154	261	13	processes	process	NOUN
easat-9154	261	14	are	be	AUX
easat-9154	261	15	conducted	conduct	VERB
easat-9154	261	16	in	in	ADP
easat-9154	261	17	a	a	DET
easat-9154	261	18	transparent	transparent	ADJ
easat-9154	261	19	,	,	PUNCT
easat-9154	261	20	accountable	accountable	ADJ
easat-9154	261	21	,	,	PUNCT
easat-9154	261	22	and	and	CCONJ
easat-9154	261	23	efficient	efficient	ADJ
easat-9154	261	24	manner	manner	NOUN
easat-9154	261	25	.	.	PUNCT
easat-9154	262	1	while	while	SCONJ
easat-9154	262	2	numerous	numerous	ADJ
easat-9154	262	3	studies	study	NOUN
easat-9154	262	4	have	have	AUX
easat-9154	262	5	examined	examine	VERB
easat-9154	262	6	the	the	DET
easat-9154	262	7	relationship	relationship	NOUN
easat-9154	262	8	between	between	ADP
easat-9154	262	9	gcg	gcg	NOUN
easat-9154	262	10	dimensions	dimension	NOUN
easat-9154	262	11	and	and	CCONJ
easat-9154	262	12	corporate	corporate	ADJ
easat-9154	262	13	efficiency	efficiency	NOUN
easat-9154	262	14	,	,	PUNCT
easat-9154	262	15	in	in	ADP
easat-9154	262	16	the	the	DET
easat-9154	262	17	specific	specific	ADJ
easat-9154	262	18	context	context	NOUN
easat-9154	262	19	of	of	ADP
easat-9154	262	20	financial	financial	ADJ
easat-9154	262	21	service	service	NOUN
easat-9154	262	22	companies	company	NOUN
easat-9154	262	23	particularly	particularly	ADV
easat-9154	262	24	banks	bank	NOUN
easat-9154	262	25	within	within	ADP
easat-9154	262	26	financial	financial	ADJ
easat-9154	262	27	conglomerates	conglomerate	NOUN
easat-9154	262	28	the	the	DET
easat-9154	262	29	functional	functional	ADJ
easat-9154	262	30	relationship	relationship	NOUN
easat-9154	262	31	between	between	ADP
easat-9154	262	32	corporate	corporate	ADJ
easat-9154	262	33	efficiency	efficiency	NOUN
easat-9154	262	34	and	and	CCONJ
easat-9154	262	35	the	the	DET
easat-9154	262	36	application	application	NOUN
easat-9154	262	37	of	of	ADP
easat-9154	262	38	gcg	gcg	NOUN
easat-9154	262	39	dimensions	dimension	NOUN
easat-9154	262	40	has	have	AUX
easat-9154	262	41	not	not	PART
easat-9154	262	42	been	be	AUX
easat-9154	262	43	extensively	extensively	ADV
easat-9154	262	44	explored	explore	VERB
easat-9154	262	45	.	.	PUNCT
easat-9154	263	1	even	even	ADV
easat-9154	263	2	when	when	SCONJ
easat-9154	263	3	such	such	ADJ
easat-9154	263	4	studies	study	NOUN
easat-9154	263	5	exist	exist	VERB
easat-9154	263	6	,	,	PUNCT
easat-9154	263	7	their	their	PRON
easat-9154	263	8	findings	finding	NOUN
easat-9154	263	9	often	often	ADV
easat-9154	263	10	conflict	conflict	VERB
easat-9154	263	11	with	with	ADP
easat-9154	263	12	one	one	NUM
easat-9154	263	13	another	another	DET
easat-9154	263	14	.	.	PUNCT
easat-9154	264	1	this	this	DET
easat-9154	264	2	research	research	NOUN
easat-9154	264	3	seeks	seek	VERB
easat-9154	264	4	to	to	PART
easat-9154	264	5	analyze	analyze	VERB
easat-9154	264	6	the	the	DET
easat-9154	264	7	influence	influence	NOUN
easat-9154	264	8	of	of	ADP
easat-9154	264	9	gcg	gcg	NOUN
easat-9154	264	10	implementation	implementation	NOUN
easat-9154	264	11	on	on	ADP
easat-9154	264	12	firm	firm	ADJ
easat-9154	264	13	value	value	NOUN
easat-9154	264	14	through	through	ADP
easat-9154	264	15	the	the	DET
easat-9154	264	16	mediating	mediate	VERB
easat-9154	264	17	role	role	NOUN
easat-9154	264	18	of	of	ADP
easat-9154	264	19	efficiency	efficiency	NOUN
easat-9154	264	20	in	in	ADP
easat-9154	264	21	financial	financial	ADJ
easat-9154	264	22	conglomerate	conglomerate	NOUN
easat-9154	264	23	banks	bank	NOUN
easat-9154	264	24	in	in	ADP
easat-9154	264	25	indonesia	indonesia	PROPN
easat-9154	264	26	.	.	PUNCT
easat-9154	265	1	the	the	DET
easat-9154	265	2	importance	importance	NOUN
easat-9154	265	3	of	of	ADP
easat-9154	265	4	efficiency	efficiency	NOUN
easat-9154	265	5	in	in	ADP
easat-9154	265	6	the	the	DET
easat-9154	265	7	banking	banking	NOUN
easat-9154	265	8	industry	industry	NOUN
easat-9154	265	9	should	should	AUX
easat-9154	265	10	not	not	PART
easat-9154	265	11	only	only	ADV
easat-9154	265	12	be	be	AUX
easat-9154	265	13	a	a	DET
easat-9154	265	14	concern	concern	NOUN
easat-9154	265	15	for	for	ADP
easat-9154	265	16	management	management	NOUN
easat-9154	265	17	but	but	CCONJ
easat-9154	265	18	also	also	ADV
easat-9154	265	19	a	a	DET
easat-9154	265	20	critical	critical	ADJ
easat-9154	265	21	consideration	consideration	NOUN
easat-9154	265	22	for	for	ADP
easat-9154	265	23	the	the	DET
easat-9154	265	24	company	company	NOUN
easat-9154	265	25	’s	’s	PART
easat-9154	265	26	owners	owner	NOUN
easat-9154	265	27	namely	namely	ADV
easat-9154	265	28	,	,	PUNCT
easat-9154	265	29	the	the	DET
easat-9154	265	30	shareholders	shareholder	NOUN
easat-9154	265	31	.	.	PUNCT
easat-9154	266	1	achieving	achieve	VERB
easat-9154	266	2	efficient	efficient	ADJ
easat-9154	266	3	corporate	corporate	ADJ
easat-9154	266	4	management	management	NOUN
easat-9154	266	5	requires	require	VERB
easat-9154	266	6	the	the	DET
easat-9154	266	7	establishment	establishment	NOUN
easat-9154	266	8	of	of	ADP
easat-9154	266	9	good	good	ADJ
easat-9154	266	10	corporate	corporate	ADJ
easat-9154	266	11	governance	governance	NOUN
easat-9154	266	12	.	.	PUNCT
easat-9154	267	1	the	the	DET
easat-9154	267	2	core	core	ADJ
easat-9154	267	3	principles	principle	NOUN
easat-9154	267	4	of	of	ADP
easat-9154	267	5	2293	2293	NUM
easat-9154	267	6	edelweiss	edelweiss	PROPN
easat-9154	267	7	applied	apply	VERB
easat-9154	267	8	science	science	NOUN
easat-9154	267	9	and	and	CCONJ
easat-9154	267	10	technology	technology	NOUN
easat-9154	267	11	issn	issn	PROPN
easat-9154	267	12	:	:	PUNCT
easat-9154	267	13	2576	2576	NUM
easat-9154	267	14	-	-	SYM
easat-9154	267	15	8484	8484	NUM
easat-9154	267	16	vol	vol	NOUN
easat-9154	267	17	.	.	PROPN
easat-9154	268	1	9	9	NUM
easat-9154	268	2	,	,	PUNCT
easat-9154	268	3	no	no	INTJ
easat-9154	268	4	.	.	NOUN
easat-9154	268	5	7	7	NUM
easat-9154	268	6	:	:	SYM
easat-9154	268	7	2283	2283	NUM
easat-9154	268	8	-	-	SYM
easat-9154	268	9	2296	2296	NUM
easat-9154	268	10	,	,	PUNCT
easat-9154	268	11	2025	2025	NUM
easat-9154	268	12	doi	doi	NOUN
easat-9154	268	13	:	:	PUNCT
easat-9154	268	14	10.55214/2576	10.55214/2576	NUM
easat-9154	268	15	-	-	PUNCT
easat-9154	268	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	268	17	©	©	PROPN
easat-9154	268	18	2025	2025	NUM
easat-9154	268	19	by	by	ADP
easat-9154	268	20	the	the	DET
easat-9154	268	21	authors	author	NOUN
easat-9154	268	22	;	;	PUNCT
easat-9154	268	23	licensee	licensee	PROPN
easat-9154	268	24	learning	learn	VERB
easat-9154	268	25	gate	gate	PROPN
easat-9154	268	26	gcg	gcg	PROPN
easat-9154	268	27	transparency	transparency	NOUN
easat-9154	268	28	,	,	PUNCT
easat-9154	268	29	accountability	accountability	NOUN
easat-9154	268	30	,	,	PUNCT
easat-9154	268	31	responsibility	responsibility	NOUN
easat-9154	268	32	,	,	PUNCT
easat-9154	268	33	independence	independence	NOUN
easat-9154	268	34	,	,	PUNCT
easat-9154	268	35	and	and	CCONJ
easat-9154	268	36	fairness	fairness	NOUN
easat-9154	268	37	are	be	AUX
easat-9154	268	38	essential	essential	ADJ
easat-9154	268	39	for	for	ADP
easat-9154	268	40	ensuring	ensure	VERB
easat-9154	268	41	business	business	NOUN
easat-9154	268	42	sustainability	sustainability	NOUN
easat-9154	268	43	while	while	SCONJ
easat-9154	268	44	taking	take	VERB
easat-9154	268	45	stakeholder	stakeholder	NOUN
easat-9154	268	46	interests	interest	NOUN
easat-9154	268	47	into	into	ADP
easat-9154	268	48	account	account	NOUN
easat-9154	268	49	.	.	PUNCT
easat-9154	269	1	banks	bank	NOUN
easat-9154	269	2	that	that	PRON
easat-9154	269	3	are	be	AUX
easat-9154	269	4	financial	financial	ADJ
easat-9154	269	5	conglomerates	conglomerate	NOUN
easat-9154	269	6	and	and	CCONJ
easat-9154	269	7	those	those	PRON
easat-9154	269	8	listed	list	VERB
easat-9154	269	9	on	on	ADP
easat-9154	269	10	the	the	DET
easat-9154	269	11	indonesia	indonesia	PROPN
easat-9154	269	12	stock	stock	PROPN
easat-9154	269	13	exchange	exchange	PROPN
easat-9154	269	14	(	(	PUNCT
easat-9154	269	15	idx	idx	PROPN
easat-9154	269	16	)	)	PUNCT
easat-9154	269	17	need	need	VERB
easat-9154	269	18	a	a	DET
easat-9154	269	19	good	good	ADJ
easat-9154	269	20	management	management	NOUN
easat-9154	269	21	system	system	NOUN
easat-9154	269	22	that	that	PRON
easat-9154	269	23	can	can	AUX
easat-9154	269	24	be	be	AUX
easat-9154	269	25	used	use	VERB
easat-9154	269	26	to	to	PART
easat-9154	269	27	achieve	achieve	VERB
easat-9154	269	28	corporate	corporate	ADJ
easat-9154	269	29	goals	goal	NOUN
easat-9154	269	30	,	,	PUNCT
easat-9154	269	31	including	include	VERB
easat-9154	269	32	determining	determine	VERB
easat-9154	269	33	strategies	strategy	NOUN
easat-9154	269	34	and	and	CCONJ
easat-9154	269	35	policies	policy	NOUN
easat-9154	269	36	,	,	PUNCT
easat-9154	269	37	both	both	CCONJ
easat-9154	269	38	in	in	ADP
easat-9154	269	39	financial	financial	ADJ
easat-9154	269	40	and	and	CCONJ
easat-9154	269	41	non	non	ADJ
easat-9154	269	42	-	-	ADJ
easat-9154	269	43	financial	financial	ADJ
easat-9154	269	44	terms	term	NOUN
easat-9154	269	45	.	.	PUNCT
easat-9154	270	1	in	in	ADP
easat-9154	270	2	a	a	DET
easat-9154	270	3	good	good	ADJ
easat-9154	270	4	company	company	NOUN
easat-9154	270	5	management	management	NOUN
easat-9154	270	6	system	system	NOUN
easat-9154	270	7	,	,	PUNCT
easat-9154	270	8	the	the	DET
easat-9154	270	9	board	board	NOUN
easat-9154	270	10	of	of	ADP
easat-9154	270	11	directors	director	NOUN
easat-9154	270	12	and	and	CCONJ
easat-9154	270	13	the	the	DET
easat-9154	270	14	board	board	NOUN
easat-9154	270	15	of	of	ADP
easat-9154	270	16	commissioners	commissioner	NOUN
easat-9154	270	17	have	have	VERB
easat-9154	270	18	a	a	DET
easat-9154	270	19	very	very	ADV
easat-9154	270	20	important	important	ADJ
easat-9154	270	21	role	role	NOUN
easat-9154	270	22	.	.	PUNCT
easat-9154	271	1	good	good	ADJ
easat-9154	271	2	corporate	corporate	ADJ
easat-9154	271	3	governance	governance	NOUN
easat-9154	271	4	will	will	AUX
easat-9154	271	5	give	give	VERB
easat-9154	271	6	the	the	DET
easat-9154	271	7	board	board	NOUN
easat-9154	271	8	and	and	CCONJ
easat-9154	271	9	management	management	NOUN
easat-9154	271	10	an	an	DET
easat-9154	271	11	impetus	impetus	NOUN
easat-9154	271	12	to	to	PART
easat-9154	271	13	achieve	achieve	VERB
easat-9154	271	14	the	the	DET
easat-9154	271	15	company	company	NOUN
easat-9154	271	16	's	's	PART
easat-9154	271	17	goals	goal	NOUN
easat-9154	271	18	,	,	PUNCT
easat-9154	271	19	which	which	PRON
easat-9154	271	20	are	be	AUX
easat-9154	271	21	in	in	ADP
easat-9154	271	22	the	the	DET
easat-9154	271	23	interest	interest	NOUN
easat-9154	271	24	of	of	ADP
easat-9154	271	25	the	the	DET
easat-9154	271	26	company	company	NOUN
easat-9154	271	27	and	and	CCONJ
easat-9154	271	28	its	its	PRON
easat-9154	271	29	shareholders	shareholder	NOUN
easat-9154	271	30	.	.	PUNCT
easat-9154	272	1	increasing	increase	VERB
easat-9154	272	2	the	the	DET
easat-9154	272	3	company	company	NOUN
easat-9154	272	4	's	's	PART
easat-9154	272	5	value	value	NOUN
easat-9154	272	6	is	be	AUX
easat-9154	272	7	a	a	DET
easat-9154	272	8	long	long	ADJ
easat-9154	272	9	-	-	PUNCT
easat-9154	272	10	term	term	NOUN
easat-9154	272	11	goal	goal	NOUN
easat-9154	272	12	that	that	PRON
easat-9154	272	13	a	a	DET
easat-9154	272	14	company	company	NOUN
easat-9154	272	15	should	should	AUX
easat-9154	272	16	achieve	achieve	VERB
easat-9154	272	17	which	which	PRON
easat-9154	272	18	will	will	AUX
easat-9154	272	19	be	be	AUX
easat-9154	272	20	reflected	reflect	VERB
easat-9154	272	21	in	in	ADP
easat-9154	272	22	its	its	PRON
easat-9154	272	23	stock	stock	NOUN
easat-9154	272	24	market	market	NOUN
easat-9154	272	25	price	price	NOUN
easat-9154	272	26	because	because	SCONJ
easat-9154	272	27	investors	investor	NOUN
easat-9154	272	28	'	'	PART
easat-9154	272	29	assessment	assessment	NOUN
easat-9154	272	30	of	of	ADP
easat-9154	272	31	the	the	DET
easat-9154	272	32	company	company	NOUN
easat-9154	272	33	can	can	AUX
easat-9154	272	34	be	be	AUX
easat-9154	272	35	observed	observe	VERB
easat-9154	272	36	through	through	ADP
easat-9154	272	37	the	the	DET
easat-9154	272	38	movement	movement	NOUN
easat-9154	272	39	of	of	ADP
easat-9154	272	40	the	the	DET
easat-9154	272	41	company	company	NOUN
easat-9154	272	42	's	's	PART
easat-9154	272	43	share	share	NOUN
easat-9154	272	44	price	price	NOUN
easat-9154	272	45	transacted	transact	VERB
easat-9154	272	46	on	on	ADP
easat-9154	272	47	the	the	DET
easat-9154	272	48	stock	stock	NOUN
easat-9154	272	49	exchange	exchange	NOUN
easat-9154	272	50	for	for	ADP
easat-9154	272	51	a	a	DET
easat-9154	272	52	company	company	NOUN
easat-9154	272	53	that	that	PRON
easat-9154	272	54	has	have	AUX
easat-9154	272	55	gone	go	VERB
easat-9154	272	56	public	public	ADJ
easat-9154	272	57	.	.	PUNCT
easat-9154	273	1	in	in	ADP
easat-9154	273	2	the	the	DET
easat-9154	273	3	process	process	NOUN
easat-9154	273	4	of	of	ADP
easat-9154	273	5	maximizing	maximize	VERB
easat-9154	273	6	the	the	DET
easat-9154	273	7	company	company	NOUN
easat-9154	273	8	's	's	PART
easat-9154	273	9	value	value	NOUN
easat-9154	273	10	,	,	PUNCT
easat-9154	273	11	there	there	PRON
easat-9154	273	12	will	will	AUX
easat-9154	273	13	be	be	AUX
easat-9154	273	14	a	a	DET
easat-9154	273	15	conflict	conflict	NOUN
easat-9154	273	16	of	of	ADP
easat-9154	273	17	interest	interest	NOUN
easat-9154	273	18	between	between	ADP
easat-9154	273	19	the	the	DET
easat-9154	273	20	manager	manager	NOUN
easat-9154	273	21	and	and	CCONJ
easat-9154	273	22	the	the	DET
easat-9154	273	23	shareholders	shareholder	NOUN
easat-9154	273	24	(	(	PUNCT
easat-9154	273	25	company	company	NOUN
easat-9154	273	26	owners	owner	NOUN
easat-9154	273	27	)	)	PUNCT
easat-9154	273	28	which	which	PRON
easat-9154	273	29	is	be	AUX
easat-9154	273	30	often	often	ADV
easat-9154	273	31	called	call	VERB
easat-9154	273	32	the	the	DET
easat-9154	273	33	agency	agency	NOUN
easat-9154	273	34	problem	problem	NOUN
easat-9154	273	35	.	.	PUNCT
easat-9154	274	1	agency	agency	NOUN
easat-9154	274	2	conflicts	conflict	NOUN
easat-9154	274	3	between	between	ADP
easat-9154	274	4	managers	manager	NOUN
easat-9154	274	5	and	and	CCONJ
easat-9154	274	6	company	company	NOUN
easat-9154	274	7	owners	owner	NOUN
easat-9154	274	8	are	be	AUX
easat-9154	274	9	caused	cause	VERB
easat-9154	274	10	by	by	ADP
easat-9154	274	11	the	the	DET
easat-9154	274	12	existence	existence	NOUN
easat-9154	274	13	of	of	ADP
easat-9154	274	14	information	information	NOUN
easat-9154	274	15	asymmetry	asymmetry	NOUN
easat-9154	274	16	in	in	ADP
easat-9154	274	17	which	which	PRON
easat-9154	274	18	managers	manager	NOUN
easat-9154	274	19	are	be	AUX
easat-9154	274	20	in	in	ADP
easat-9154	274	21	positions	position	NOUN
easat-9154	274	22	where	where	SCONJ
easat-9154	274	23	they	they	PRON
easat-9154	274	24	have	have	VERB
easat-9154	274	25	more	more	ADJ
easat-9154	274	26	information	information	NOUN
easat-9154	274	27	about	about	ADP
easat-9154	274	28	the	the	DET
easat-9154	274	29	company	company	NOUN
easat-9154	274	30	.	.	PUNCT
easat-9154	275	1	these	these	DET
easat-9154	275	2	conditions	condition	NOUN
easat-9154	275	3	can	can	AUX
easat-9154	275	4	encourage	encourage	VERB
easat-9154	275	5	managers	manager	NOUN
easat-9154	275	6	to	to	PART
easat-9154	275	7	hide	hide	VERB
easat-9154	275	8	some	some	DET
easat-9154	275	9	information	information	NOUN
easat-9154	275	10	that	that	SCONJ
easat-9154	275	11	shareholders	shareholder	NOUN
easat-9154	275	12	do	do	AUX
easat-9154	275	13	not	not	PART
easat-9154	275	14	know	know	VERB
easat-9154	275	15	[	[	X
easat-9154	275	16	20	20	NUM
easat-9154	275	17	]	]	PUNCT
easat-9154	275	18	.	.	PUNCT
easat-9154	276	1	to	to	PART
easat-9154	276	2	reduce	reduce	VERB
easat-9154	276	3	the	the	DET
easat-9154	276	4	existence	existence	NOUN
easat-9154	276	5	of	of	ADP
easat-9154	276	6	asymmetric	asymmetric	ADJ
easat-9154	276	7	information	information	NOUN
easat-9154	276	8	,	,	PUNCT
easat-9154	276	9	a	a	DET
easat-9154	276	10	system	system	NOUN
easat-9154	276	11	that	that	PRON
easat-9154	276	12	can	can	AUX
easat-9154	276	13	direct	direct	VERB
easat-9154	276	14	and	and	CCONJ
easat-9154	276	15	control	control	VERB
easat-9154	276	16	a	a	DET
easat-9154	276	17	company	company	NOUN
easat-9154	276	18	is	be	AUX
easat-9154	276	19	needed	need	VERB
easat-9154	276	20	[	[	PUNCT
easat-9154	276	21	21	21	NUM
easat-9154	276	22	]	]	PUNCT
easat-9154	276	23	.	.	PUNCT
easat-9154	277	1	the	the	DET
easat-9154	277	2	implementation	implementation	NOUN
easat-9154	277	3	of	of	ADP
easat-9154	277	4	gcg	gcg	NOUN
easat-9154	277	5	is	be	AUX
easat-9154	277	6	expected	expect	VERB
easat-9154	277	7	to	to	PART
easat-9154	277	8	reduce	reduce	VERB
easat-9154	277	9	agency	agency	NOUN
easat-9154	277	10	conflicts	conflict	NOUN
easat-9154	277	11	,	,	PUNCT
easat-9154	277	12	thereby	thereby	ADV
easat-9154	277	13	increasing	increase	VERB
easat-9154	277	14	the	the	DET
easat-9154	277	15	transparency	transparency	NOUN
easat-9154	277	16	of	of	ADP
easat-9154	277	17	information	information	NOUN
easat-9154	277	18	provided	provide	VERB
easat-9154	277	19	by	by	ADP
easat-9154	277	20	managers	manager	NOUN
easat-9154	277	21	to	to	ADP
easat-9154	277	22	shareholders	shareholder	NOUN
easat-9154	277	23	and/or	and/or	CCONJ
easat-9154	277	24	stakeholders	stakeholder	NOUN
easat-9154	277	25	.	.	PUNCT
easat-9154	278	1	the	the	DET
easat-9154	278	2	implementation	implementation	NOUN
easat-9154	278	3	of	of	ADP
easat-9154	278	4	gcg	gcg	NOUN
easat-9154	278	5	carried	carry	VERB
easat-9154	278	6	out	out	ADP
easat-9154	278	7	by	by	ADP
easat-9154	278	8	companies	company	NOUN
easat-9154	278	9	will	will	AUX
easat-9154	278	10	increase	increase	VERB
easat-9154	278	11	investor	investor	NOUN
easat-9154	278	12	confidence	confidence	NOUN
easat-9154	278	13	to	to	PART
easat-9154	278	14	invest	invest	VERB
easat-9154	278	15	their	their	PRON
easat-9154	278	16	funds	fund	NOUN
easat-9154	278	17	in	in	ADP
easat-9154	278	18	the	the	DET
easat-9154	278	19	company	company	NOUN
easat-9154	278	20	.	.	PUNCT
easat-9154	279	1	this	this	DET
easat-9154	279	2	trust	trust	NOUN
easat-9154	279	3	arises	arise	VERB
easat-9154	279	4	due	due	ADP
easat-9154	279	5	to	to	ADP
easat-9154	279	6	the	the	DET
easat-9154	279	7	lack	lack	NOUN
easat-9154	279	8	of	of	ADP
easat-9154	279	9	information	information	NOUN
easat-9154	279	10	owned	own	VERB
easat-9154	279	11	by	by	ADP
easat-9154	279	12	investors	investor	NOUN
easat-9154	279	13	compared	compare	VERB
easat-9154	279	14	to	to	ADP
easat-9154	279	15	management	management	NOUN
easat-9154	279	16	as	as	ADP
easat-9154	279	17	the	the	DET
easat-9154	279	18	company	company	NOUN
easat-9154	279	19	's	's	PART
easat-9154	279	20	manager	manager	NOUN
easat-9154	279	21	,	,	PUNCT
easat-9154	279	22	so	so	SCONJ
easat-9154	279	23	that	that	SCONJ
easat-9154	279	24	governance	governance	NOUN
easat-9154	279	25	disclosure	disclosure	NOUN
easat-9154	279	26	can	can	AUX
easat-9154	279	27	minimize	minimize	VERB
easat-9154	279	28	information	information	NOUN
easat-9154	279	29	asymmetry	asymmetry	NOUN
easat-9154	279	30	that	that	PRON
easat-9154	279	31	occurs	occur	VERB
easat-9154	279	32	.	.	PUNCT
easat-9154	280	1	in	in	ADP
easat-9154	280	2	addition	addition	NOUN
easat-9154	280	3	,	,	PUNCT
easat-9154	280	4	the	the	DET
easat-9154	280	5	implementation	implementation	NOUN
easat-9154	280	6	of	of	ADP
easat-9154	280	7	gcg	gcg	NOUN
easat-9154	280	8	is	be	AUX
easat-9154	280	9	carried	carry	VERB
easat-9154	280	10	out	out	ADP
easat-9154	280	11	with	with	ADP
easat-9154	280	12	the	the	DET
easat-9154	280	13	aim	aim	NOUN
easat-9154	280	14	of	of	ADP
easat-9154	280	15	maximizing	maximize	VERB
easat-9154	280	16	the	the	DET
easat-9154	280	17	company	company	NOUN
easat-9154	280	18	's	's	PART
easat-9154	280	19	performance	performance	NOUN
easat-9154	280	20	,	,	PUNCT
easat-9154	280	21	so	so	SCONJ
easat-9154	280	22	that	that	SCONJ
easat-9154	280	23	the	the	DET
easat-9154	280	24	implementation	implementation	NOUN
easat-9154	280	25	of	of	ADP
easat-9154	280	26	gcg	gcg	NOUN
easat-9154	280	27	in	in	ADP
easat-9154	280	28	the	the	DET
easat-9154	280	29	company	company	NOUN
easat-9154	280	30	is	be	AUX
easat-9154	280	31	believed	believe	VERB
easat-9154	280	32	to	to	PART
easat-9154	280	33	be	be	AUX
easat-9154	280	34	able	able	ADJ
easat-9154	280	35	to	to	PART
easat-9154	280	36	participate	participate	VERB
easat-9154	280	37	in	in	ADP
easat-9154	280	38	increasing	increase	VERB
easat-9154	280	39	the	the	DET
easat-9154	280	40	company	company	NOUN
easat-9154	280	41	's	's	PART
easat-9154	280	42	value	value	NOUN
easat-9154	280	43	.	.	PUNCT
easat-9154	281	1	good	good	ADJ
easat-9154	281	2	corporate	corporate	ADJ
easat-9154	281	3	governance	governance	NOUN
easat-9154	281	4	is	be	AUX
easat-9154	281	5	used	use	VERB
easat-9154	281	6	to	to	PART
easat-9154	281	7	maintain	maintain	VERB
easat-9154	281	8	good	good	ADJ
easat-9154	281	9	relations	relation	NOUN
easat-9154	281	10	with	with	ADP
easat-9154	281	11	investors	investor	NOUN
easat-9154	281	12	in	in	ADP
easat-9154	281	13	the	the	DET
easat-9154	281	14	management	management	NOUN
easat-9154	281	15	of	of	ADP
easat-9154	281	16	the	the	DET
easat-9154	281	17	company	company	NOUN
easat-9154	281	18	so	so	SCONJ
easat-9154	281	19	as	as	SCONJ
easat-9154	281	20	to	to	PART
easat-9154	281	21	provide	provide	VERB
easat-9154	281	22	a	a	DET
easat-9154	281	23	positive	positive	ADJ
easat-9154	281	24	influence	influence	NOUN
easat-9154	281	25	for	for	ADP
easat-9154	281	26	all	all	DET
easat-9154	281	27	interested	interested	ADJ
easat-9154	281	28	parties	party	NOUN
easat-9154	281	29	.	.	PUNCT
easat-9154	282	1	the	the	DET
easat-9154	282	2	implementation	implementation	NOUN
easat-9154	282	3	of	of	ADP
easat-9154	282	4	gcg	gcg	NOUN
easat-9154	282	5	principles	principle	NOUN
easat-9154	282	6	is	be	AUX
easat-9154	282	7	expected	expect	VERB
easat-9154	282	8	to	to	PART
easat-9154	282	9	assist	assist	VERB
easat-9154	282	10	management	management	NOUN
easat-9154	282	11	in	in	ADP
easat-9154	282	12	realizing	realize	VERB
easat-9154	282	13	the	the	DET
easat-9154	282	14	efficiency	efficiency	NOUN
easat-9154	282	15	of	of	ADP
easat-9154	282	16	company	company	NOUN
easat-9154	282	17	management	management	NOUN
easat-9154	282	18	in	in	ADP
easat-9154	282	19	order	order	NOUN
easat-9154	282	20	to	to	PART
easat-9154	282	21	achieve	achieve	VERB
easat-9154	282	22	the	the	DET
easat-9154	282	23	goal	goal	NOUN
easat-9154	282	24	of	of	ADP
easat-9154	282	25	achieving	achieve	VERB
easat-9154	282	26	profits	profit	NOUN
easat-9154	282	27	and	and	CCONJ
easat-9154	282	28	fulfilling	fulfil	VERB
easat-9154	282	29	shareholders	shareholder	NOUN
easat-9154	282	30	.	.	PUNCT
easat-9154	283	1	based	base	VERB
easat-9154	283	2	on	on	ADP
easat-9154	283	3	the	the	DET
easat-9154	283	4	results	result	NOUN
easat-9154	283	5	of	of	ADP
easat-9154	283	6	this	this	DET
easat-9154	283	7	study	study	NOUN
easat-9154	283	8	during	during	ADP
easat-9154	283	9	the	the	DET
easat-9154	283	10	2015	2015	NUM
easat-9154	283	11	-	-	SYM
easat-9154	283	12	2023	2023	NUM
easat-9154	283	13	period	period	NOUN
easat-9154	283	14	,	,	PUNCT
easat-9154	283	15	data	datum	NOUN
easat-9154	283	16	was	be	AUX
easat-9154	283	17	obtained	obtain	VERB
easat-9154	283	18	that	that	SCONJ
easat-9154	283	19	the	the	DET
easat-9154	283	20	implementation	implementation	NOUN
easat-9154	283	21	of	of	ADP
easat-9154	283	22	gcg	gcg	NOUN
easat-9154	283	23	in	in	ADP
easat-9154	283	24	financial	financial	ADJ
easat-9154	283	25	conglomerate	conglomerate	NOUN
easat-9154	283	26	banks	bank	NOUN
easat-9154	283	27	is	be	AUX
easat-9154	283	28	classified	classify	VERB
easat-9154	283	29	as	as	ADP
easat-9154	283	30	good	good	ADJ
easat-9154	283	31	and	and	CCONJ
easat-9154	283	32	has	have	VERB
easat-9154	283	33	a	a	DET
easat-9154	283	34	very	very	ADV
easat-9154	283	35	good	good	ADJ
easat-9154	283	36	company	company	NOUN
easat-9154	283	37	value	value	NOUN
easat-9154	283	38	.	.	PUNCT
easat-9154	284	1	this	this	PRON
easat-9154	284	2	means	mean	VERB
easat-9154	284	3	that	that	SCONJ
easat-9154	284	4	the	the	DET
easat-9154	284	5	financial	financial	ADJ
easat-9154	284	6	conglomerate	conglomerate	NOUN
easat-9154	284	7	bank	bank	NOUN
easat-9154	284	8	has	have	AUX
easat-9154	284	9	applied	apply	VERB
easat-9154	284	10	the	the	DET
easat-9154	284	11	gcg	gcg	NOUN
easat-9154	284	12	principles	principle	NOUN
easat-9154	284	13	very	very	ADV
easat-9154	284	14	well	well	ADV
easat-9154	284	15	and	and	CCONJ
easat-9154	284	16	obtained	obtain	VERB
easat-9154	284	17	excellent	excellent	ADJ
easat-9154	284	18	corporate	corporate	ADJ
easat-9154	284	19	value	value	NOUN
easat-9154	284	20	as	as	ADV
easat-9154	284	21	well	well	ADV
easat-9154	284	22	.	.	PUNCT
easat-9154	285	1	the	the	DET
easat-9154	285	2	implementation	implementation	NOUN
easat-9154	285	3	of	of	ADP
easat-9154	285	4	gcg	gcg	NOUN
easat-9154	285	5	has	have	VERB
easat-9154	285	6	a	a	DET
easat-9154	285	7	significant	significant	ADJ
easat-9154	285	8	effect	effect	NOUN
easat-9154	285	9	on	on	ADP
easat-9154	285	10	the	the	DET
easat-9154	285	11	company	company	NOUN
easat-9154	285	12	's	's	PART
easat-9154	285	13	value	value	NOUN
easat-9154	285	14	.	.	PUNCT
easat-9154	286	1	based	base	VERB
easat-9154	286	2	on	on	ADP
easat-9154	286	3	the	the	DET
easat-9154	286	4	results	result	NOUN
easat-9154	286	5	of	of	ADP
easat-9154	286	6	the	the	DET
easat-9154	286	7	study	study	NOUN
easat-9154	286	8	,	,	PUNCT
easat-9154	286	9	it	it	PRON
easat-9154	286	10	can	can	AUX
easat-9154	286	11	be	be	AUX
easat-9154	286	12	understood	understand	VERB
easat-9154	286	13	that	that	SCONJ
easat-9154	286	14	financial	financial	ADJ
easat-9154	286	15	conglomerate	conglomerate	NOUN
easat-9154	286	16	banks	bank	NOUN
easat-9154	286	17	that	that	PRON
easat-9154	286	18	have	have	VERB
easat-9154	286	19	excellent	excellent	ADJ
easat-9154	286	20	gcg	gcg	NOUN
easat-9154	286	21	implementation	implementation	NOUN
easat-9154	286	22	will	will	AUX
easat-9154	286	23	directly	directly	ADV
easat-9154	286	24	affect	affect	VERB
easat-9154	286	25	the	the	DET
easat-9154	286	26	company	company	NOUN
easat-9154	286	27	's	's	PART
easat-9154	286	28	value	value	NOUN
easat-9154	286	29	significantly	significantly	ADV
easat-9154	286	30	.	.	PUNCT
easat-9154	287	1	the	the	DET
easat-9154	287	2	results	result	NOUN
easat-9154	287	3	of	of	ADP
easat-9154	287	4	the	the	DET
easat-9154	287	5	study	study	NOUN
easat-9154	287	6	also	also	ADV
easat-9154	287	7	show	show	VERB
easat-9154	287	8	that	that	SCONJ
easat-9154	287	9	financial	financial	ADJ
easat-9154	287	10	conglomerate	conglomerate	NOUN
easat-9154	287	11	banks	bank	NOUN
easat-9154	287	12	that	that	PRON
easat-9154	287	13	have	have	VERB
easat-9154	287	14	excellent	excellent	ADJ
easat-9154	287	15	gcg	gcg	NOUN
easat-9154	287	16	implementation	implementation	NOUN
easat-9154	287	17	,	,	PUNCT
easat-9154	287	18	also	also	ADV
easat-9154	287	19	have	have	VERB
easat-9154	287	20	a	a	DET
easat-9154	287	21	significant	significant	ADJ
easat-9154	287	22	and	and	CCONJ
easat-9154	287	23	positive	positive	ADJ
easat-9154	287	24	influence	influence	NOUN
easat-9154	287	25	on	on	ADP
easat-9154	287	26	efficiency	efficiency	NOUN
easat-9154	287	27	.	.	PUNCT
easat-9154	288	1	likewise	likewise	ADV
easat-9154	288	2	,	,	PUNCT
easat-9154	288	3	financial	financial	ADJ
easat-9154	288	4	conglomerate	conglomerate	NOUN
easat-9154	288	5	banks	bank	NOUN
easat-9154	288	6	that	that	PRON
easat-9154	288	7	have	have	VERB
easat-9154	288	8	excellent	excellent	ADJ
easat-9154	288	9	efficiency	efficiency	NOUN
easat-9154	288	10	have	have	VERB
easat-9154	288	11	a	a	DET
easat-9154	288	12	significant	significant	ADJ
easat-9154	288	13	and	and	CCONJ
easat-9154	288	14	positive	positive	ADJ
easat-9154	288	15	influence	influence	NOUN
easat-9154	288	16	on	on	ADP
easat-9154	288	17	the	the	DET
easat-9154	288	18	value	value	NOUN
easat-9154	288	19	of	of	ADP
easat-9154	288	20	the	the	DET
easat-9154	288	21	company	company	NOUN
easat-9154	288	22	.	.	PUNCT
easat-9154	289	1	after	after	ADP
easat-9154	289	2	testing	test	VERB
easat-9154	289	3	in	in	ADP
easat-9154	289	4	this	this	DET
easat-9154	289	5	study	study	NOUN
easat-9154	289	6	related	relate	VERB
easat-9154	289	7	to	to	ADP
easat-9154	289	8	the	the	DET
easat-9154	289	9	effect	effect	NOUN
easat-9154	289	10	of	of	ADP
easat-9154	289	11	gcg	gcg	NOUN
easat-9154	289	12	implementation	implementation	NOUN
easat-9154	289	13	on	on	ADP
easat-9154	289	14	company	company	NOUN
easat-9154	289	15	value	value	NOUN
easat-9154	289	16	,	,	PUNCT
easat-9154	289	17	it	it	PRON
easat-9154	289	18	was	be	AUX
easat-9154	289	19	seen	see	VERB
easat-9154	289	20	that	that	SCONJ
easat-9154	289	21	after	after	ADP
easat-9154	289	22	the	the	DET
easat-9154	289	23	mediation	mediation	NOUN
easat-9154	289	24	variable	variable	NOUN
easat-9154	289	25	,	,	PUNCT
easat-9154	289	26	namely	namely	ADV
easat-9154	289	27	operational	operational	ADJ
easat-9154	289	28	efficiency	efficiency	NOUN
easat-9154	289	29	,	,	PUNCT
easat-9154	289	30	it	it	PRON
easat-9154	289	31	was	be	AUX
easat-9154	289	32	found	find	VERB
easat-9154	289	33	that	that	SCONJ
easat-9154	289	34	the	the	DET
easat-9154	289	35	operational	operational	ADJ
easat-9154	289	36	efficiency	efficiency	NOUN
easat-9154	289	37	variable	variable	NOUN
easat-9154	289	38	still	still	ADV
easat-9154	289	39	had	have	VERB
easat-9154	289	40	a	a	DET
easat-9154	289	41	positive	positive	ADJ
easat-9154	289	42	influence	influence	NOUN
easat-9154	289	43	on	on	ADP
easat-9154	289	44	company	company	NOUN
easat-9154	289	45	value	value	NOUN
easat-9154	289	46	and	and	CCONJ
easat-9154	289	47	its	its	PRON
easat-9154	289	48	influence	influence	NOUN
easat-9154	289	49	was	be	AUX
easat-9154	289	50	greater	great	ADJ
easat-9154	289	51	when	when	SCONJ
easat-9154	289	52	compared	compare	VERB
easat-9154	289	53	to	to	ADP
easat-9154	289	54	the	the	DET
easat-9154	289	55	direct	direct	ADJ
easat-9154	289	56	influence	influence	NOUN
easat-9154	289	57	of	of	ADP
easat-9154	289	58	gcg	gcg	NOUN
easat-9154	289	59	application	application	NOUN
easat-9154	289	60	on	on	ADP
easat-9154	289	61	company	company	NOUN
easat-9154	289	62	value	value	NOUN
easat-9154	289	63	.	.	PUNCT
easat-9154	290	1	this	this	PRON
easat-9154	290	2	means	mean	VERB
easat-9154	290	3	that	that	SCONJ
easat-9154	290	4	the	the	DET
easat-9154	290	5	relationship	relationship	NOUN
easat-9154	290	6	between	between	ADP
easat-9154	290	7	the	the	DET
easat-9154	290	8	application	application	NOUN
easat-9154	290	9	of	of	ADP
easat-9154	290	10	gcg	gcg	NOUN
easat-9154	290	11	to	to	ADP
easat-9154	290	12	the	the	DET
easat-9154	290	13	company	company	NOUN
easat-9154	290	14	's	's	PART
easat-9154	290	15	value	value	NOUN
easat-9154	290	16	indirectly	indirectly	ADV
easat-9154	290	17	through	through	ADP
easat-9154	290	18	operational	operational	ADJ
easat-9154	290	19	efficiency	efficiency	NOUN
easat-9154	290	20	as	as	ADP
easat-9154	290	21	a	a	DET
easat-9154	290	22	mediating	mediate	VERB
easat-9154	290	23	variable	variable	NOUN
easat-9154	290	24	is	be	AUX
easat-9154	290	25	greater	great	ADJ
easat-9154	290	26	or	or	CCONJ
easat-9154	290	27	stronger	strong	ADJ
easat-9154	290	28	than	than	ADP
easat-9154	290	29	the	the	DET
easat-9154	290	30	relationship	relationship	NOUN
easat-9154	290	31	between	between	ADP
easat-9154	290	32	the	the	DET
easat-9154	290	33	application	application	NOUN
easat-9154	290	34	of	of	ADP
easat-9154	290	35	gcg	gcg	NOUN
easat-9154	290	36	directly	directly	ADV
easat-9154	290	37	to	to	ADP
easat-9154	290	38	the	the	DET
easat-9154	290	39	company	company	NOUN
easat-9154	290	40	's	's	PART
easat-9154	290	41	value	value	NOUN
easat-9154	290	42	.	.	PUNCT
easat-9154	291	1	regarding	regard	VERB
easat-9154	291	2	this	this	DET
easat-9154	291	3	relationship	relationship	NOUN
easat-9154	291	4	has	have	AUX
easat-9154	291	5	been	be	AUX
easat-9154	291	6	described	describe	VERB
easat-9154	291	7	earlier	early	ADV
easat-9154	291	8	in	in	ADP
easat-9154	291	9	figure	figure	NOUN
easat-9154	291	10	5.3	5.3	NUM
easat-9154	291	11	.	.	PUNCT
easat-9154	292	1	the	the	DET
easat-9154	292	2	variable	variable	NOUN
easat-9154	292	3	of	of	ADP
easat-9154	292	4	operational	operational	ADJ
easat-9154	292	5	efficiency	efficiency	NOUN
easat-9154	292	6	in	in	ADP
easat-9154	292	7	this	this	DET
easat-9154	292	8	case	case	NOUN
easat-9154	292	9	is	be	AUX
easat-9154	292	10	as	as	ADP
easat-9154	292	11	a	a	DET
easat-9154	292	12	mediation	mediation	NOUN
easat-9154	292	13	variable	variable	NOUN
easat-9154	292	14	.	.	PUNCT
easat-9154	293	1	good	good	ADJ
easat-9154	293	2	and	and	CCONJ
easat-9154	293	3	controlled	control	VERB
easat-9154	293	4	operational	operational	ADJ
easat-9154	293	5	efficiency	efficiency	NOUN
easat-9154	293	6	will	will	AUX
easat-9154	293	7	improve	improve	VERB
easat-9154	293	8	the	the	DET
easat-9154	293	9	company	company	NOUN
easat-9154	293	10	's	's	PART
easat-9154	293	11	financial	financial	ADJ
easat-9154	293	12	performance	performance	NOUN
easat-9154	293	13	so	so	SCONJ
easat-9154	293	14	that	that	SCONJ
easat-9154	293	15	it	it	PRON
easat-9154	293	16	will	will	AUX
easat-9154	293	17	increase	increase	VERB
easat-9154	293	18	the	the	DET
easat-9154	293	19	company	company	NOUN
easat-9154	293	20	's	's	PART
easat-9154	293	21	value	value	NOUN
easat-9154	293	22	.	.	PUNCT
easat-9154	294	1	2294	2294	NUM
easat-9154	294	2	edelweiss	edelweiss	PROPN
easat-9154	294	3	applied	apply	VERB
easat-9154	294	4	science	science	NOUN
easat-9154	294	5	and	and	CCONJ
easat-9154	294	6	technology	technology	NOUN
easat-9154	294	7	issn	issn	PROPN
easat-9154	294	8	:	:	PUNCT
easat-9154	294	9	2576	2576	NUM
easat-9154	294	10	-	-	SYM
easat-9154	294	11	8484	8484	NUM
easat-9154	294	12	vol	vol	NOUN
easat-9154	294	13	.	.	PROPN
easat-9154	295	1	9	9	NUM
easat-9154	295	2	,	,	PUNCT
easat-9154	295	3	no	no	INTJ
easat-9154	295	4	.	.	NOUN
easat-9154	295	5	7	7	NUM
easat-9154	295	6	:	:	SYM
easat-9154	295	7	2283	2283	NUM
easat-9154	295	8	-	-	SYM
easat-9154	295	9	2296	2296	NUM
easat-9154	295	10	,	,	PUNCT
easat-9154	295	11	2025	2025	NUM
easat-9154	295	12	doi	doi	NOUN
easat-9154	295	13	:	:	PUNCT
easat-9154	295	14	10.55214/2576	10.55214/2576	NUM
easat-9154	295	15	-	-	PUNCT
easat-9154	295	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	295	17	©	©	PROPN
easat-9154	295	18	2025	2025	NUM
easat-9154	295	19	by	by	ADP
easat-9154	295	20	the	the	DET
easat-9154	295	21	authors	author	NOUN
easat-9154	295	22	;	;	PUNCT
easat-9154	295	23	licensee	licensee	PROPN
easat-9154	295	24	learning	learning	NOUN
easat-9154	295	25	gate	gate	VERB
easat-9154	295	26	the	the	DET
easat-9154	295	27	good	good	ADJ
easat-9154	295	28	implementation	implementation	NOUN
easat-9154	295	29	of	of	ADP
easat-9154	295	30	gcg	gcg	NOUN
easat-9154	295	31	in	in	ADP
easat-9154	295	32	companies	company	NOUN
easat-9154	295	33	will	will	AUX
easat-9154	295	34	increase	increase	VERB
easat-9154	295	35	trust	trust	NOUN
easat-9154	295	36	and	and	CCONJ
easat-9154	295	37	provide	provide	VERB
easat-9154	295	38	positive	positive	ADJ
easat-9154	295	39	value	value	NOUN
easat-9154	295	40	for	for	ADP
easat-9154	295	41	investors	investor	NOUN
easat-9154	295	42	.	.	PUNCT
easat-9154	296	1	companies	company	NOUN
easat-9154	296	2	will	will	AUX
easat-9154	296	3	have	have	VERB
easat-9154	296	4	easier	easy	ADJ
easat-9154	296	5	access	access	NOUN
easat-9154	296	6	to	to	ADP
easat-9154	296	7	funding	funding	NOUN
easat-9154	296	8	sources	source	NOUN
easat-9154	296	9	,	,	PUNCT
easat-9154	296	10	so	so	SCONJ
easat-9154	296	11	that	that	SCONJ
easat-9154	296	12	the	the	DET
easat-9154	296	13	interest	interest	NOUN
easat-9154	296	14	burden	burden	NOUN
easat-9154	296	15	on	on	ADP
easat-9154	296	16	loans	loan	NOUN
easat-9154	296	17	obtained	obtain	VERB
easat-9154	296	18	by	by	ADP
easat-9154	296	19	companies	company	NOUN
easat-9154	296	20	will	will	AUX
easat-9154	296	21	be	be	AUX
easat-9154	296	22	cheaper	cheap	ADJ
easat-9154	296	23	.	.	PUNCT
easat-9154	297	1	cheap	cheap	ADJ
easat-9154	297	2	access	access	NOUN
easat-9154	297	3	to	to	ADP
easat-9154	297	4	funding	funding	NOUN
easat-9154	297	5	for	for	ADP
easat-9154	297	6	companies	company	NOUN
easat-9154	297	7	will	will	AUX
easat-9154	297	8	increase	increase	VERB
easat-9154	297	9	efficiency	efficiency	NOUN
easat-9154	297	10	,	,	PUNCT
easat-9154	297	11	so	so	SCONJ
easat-9154	297	12	that	that	SCONJ
easat-9154	297	13	financial	financial	ADJ
easat-9154	297	14	performance	performance	NOUN
easat-9154	297	15	will	will	AUX
easat-9154	297	16	be	be	AUX
easat-9154	297	17	better	well	ADJ
easat-9154	297	18	,	,	PUNCT
easat-9154	297	19	which	which	PRON
easat-9154	297	20	will	will	AUX
easat-9154	297	21	certainly	certainly	ADV
easat-9154	297	22	increase	increase	VERB
easat-9154	297	23	the	the	DET
easat-9154	297	24	company	company	NOUN
easat-9154	297	25	's	's	PART
easat-9154	297	26	value	value	NOUN
easat-9154	297	27	.	.	PUNCT
easat-9154	298	1	in	in	ADP
easat-9154	298	2	addition	addition	NOUN
easat-9154	298	3	to	to	ADP
easat-9154	298	4	providing	provide	VERB
easat-9154	298	5	flexibility	flexibility	NOUN
easat-9154	298	6	in	in	ADP
easat-9154	298	7	access	access	NOUN
easat-9154	298	8	to	to	ADP
easat-9154	298	9	funding	funding	NOUN
easat-9154	298	10	,	,	PUNCT
easat-9154	298	11	a	a	DET
easat-9154	298	12	good	good	ADJ
easat-9154	298	13	gcg	gcg	NOUN
easat-9154	298	14	implementation	implementation	NOUN
easat-9154	298	15	will	will	AUX
easat-9154	298	16	also	also	ADV
easat-9154	298	17	be	be	AUX
easat-9154	298	18	able	able	ADJ
easat-9154	298	19	to	to	PART
easat-9154	298	20	protect	protect	VERB
easat-9154	298	21	banks	bank	NOUN
easat-9154	298	22	from	from	ADP
easat-9154	298	23	irregularities	irregularity	NOUN
easat-9154	298	24	or	or	CCONJ
easat-9154	298	25	fraud	fraud	NOUN
easat-9154	298	26	that	that	PRON
easat-9154	298	27	can	can	AUX
easat-9154	298	28	harm	harm	VERB
easat-9154	298	29	the	the	DET
easat-9154	298	30	bank	bank	NOUN
easat-9154	298	31	can	can	AUX
easat-9154	298	32	be	be	AUX
easat-9154	298	33	avoided	avoid	VERB
easat-9154	298	34	or	or	CCONJ
easat-9154	298	35	at	at	ADP
easat-9154	298	36	least	least	ADJ
easat-9154	298	37	minimized	minimize	VERB
easat-9154	298	38	so	so	SCONJ
easat-9154	298	39	that	that	SCONJ
easat-9154	298	40	banks	bank	NOUN
easat-9154	298	41	are	be	AUX
easat-9154	298	42	not	not	PART
easat-9154	298	43	burdened	burden	VERB
easat-9154	298	44	with	with	ADP
easat-9154	298	45	costs	cost	NOUN
easat-9154	298	46	that	that	PRON
easat-9154	298	47	should	should	AUX
easat-9154	298	48	not	not	PART
easat-9154	298	49	be	be	AUX
easat-9154	298	50	,	,	PUNCT
easat-9154	298	51	synergy	synergy	NOUN
easat-9154	298	52	between	between	ADP
easat-9154	298	53	companies	company	NOUN
easat-9154	298	54	in	in	ADP
easat-9154	298	55	financial	financial	ADJ
easat-9154	298	56	conglomerates	conglomerate	NOUN
easat-9154	298	57	can	can	AUX
easat-9154	298	58	run	run	VERB
easat-9154	298	59	well	well	ADV
easat-9154	298	60	so	so	SCONJ
easat-9154	298	61	as	as	SCONJ
easat-9154	298	62	to	to	PART
easat-9154	298	63	provide	provide	VERB
easat-9154	298	64	lower	low	ADJ
easat-9154	298	65	rates	rate	NOUN
easat-9154	298	66	or	or	CCONJ
easat-9154	298	67	costs	cost	NOUN
easat-9154	298	68	.	.	PUNCT
easat-9154	299	1	all	all	PRON
easat-9154	299	2	of	of	ADP
easat-9154	299	3	which	which	PRON
easat-9154	299	4	will	will	AUX
easat-9154	299	5	create	create	VERB
easat-9154	299	6	operational	operational	ADJ
easat-9154	299	7	efficiencies	efficiency	NOUN
easat-9154	299	8	in	in	ADP
easat-9154	299	9	financial	financial	ADJ
easat-9154	299	10	conglomerates	conglomerate	NOUN
easat-9154	299	11	.	.	PUNCT
easat-9154	300	1	good	good	ADJ
easat-9154	300	2	and	and	CCONJ
easat-9154	300	3	controlled	control	VERB
easat-9154	300	4	operational	operational	ADJ
easat-9154	300	5	efficiency	efficiency	NOUN
easat-9154	300	6	will	will	AUX
easat-9154	300	7	improve	improve	VERB
easat-9154	300	8	the	the	DET
easat-9154	300	9	company	company	NOUN
easat-9154	300	10	's	's	PART
easat-9154	300	11	financial	financial	ADJ
easat-9154	300	12	performance	performance	NOUN
easat-9154	300	13	so	so	SCONJ
easat-9154	300	14	that	that	SCONJ
easat-9154	300	15	it	it	PRON
easat-9154	300	16	will	will	AUX
easat-9154	300	17	increase	increase	VERB
easat-9154	300	18	the	the	DET
easat-9154	300	19	company	company	NOUN
easat-9154	300	20	's	's	PART
easat-9154	300	21	value	value	NOUN
easat-9154	300	22	.	.	PUNCT
easat-9154	301	1	with	with	ADP
easat-9154	301	2	regard	regard	NOUN
easat-9154	301	3	to	to	PART
easat-9154	301	4	signal	signal	VERB
easat-9154	301	5	theory	theory	NOUN
easat-9154	301	6	,	,	PUNCT
easat-9154	301	7	banks	bank	NOUN
easat-9154	301	8	will	will	AUX
easat-9154	301	9	provide	provide	VERB
easat-9154	301	10	information	information	NOUN
easat-9154	301	11	to	to	ADP
easat-9154	301	12	the	the	DET
easat-9154	301	13	public	public	NOUN
easat-9154	301	14	that	that	PRON
easat-9154	301	15	banks	bank	NOUN
easat-9154	301	16	apply	apply	VERB
easat-9154	301	17	gcg	gcg	NOUN
easat-9154	301	18	principles	principle	NOUN
easat-9154	301	19	very	very	ADV
easat-9154	301	20	well	well	ADV
easat-9154	301	21	.	.	PUNCT
easat-9154	302	1	the	the	DET
easat-9154	302	2	application	application	NOUN
easat-9154	302	3	of	of	ADP
easat-9154	302	4	excellent	excellent	ADJ
easat-9154	302	5	gcg	gcg	NOUN
easat-9154	302	6	principles	principle	NOUN
easat-9154	302	7	can	can	AUX
easat-9154	302	8	increase	increase	VERB
easat-9154	302	9	investor	investor	NOUN
easat-9154	302	10	confidence	confidence	NOUN
easat-9154	302	11	that	that	SCONJ
easat-9154	302	12	the	the	DET
easat-9154	302	13	company	company	NOUN
easat-9154	302	14	has	have	AUX
easat-9154	302	15	been	be	AUX
easat-9154	302	16	run	run	VERB
easat-9154	302	17	well	well	ADV
easat-9154	302	18	,	,	PUNCT
easat-9154	302	19	upholding	uphold	VERB
easat-9154	302	20	transparency	transparency	NOUN
easat-9154	302	21	,	,	PUNCT
easat-9154	302	22	accountability	accountability	NOUN
easat-9154	302	23	,	,	PUNCT
easat-9154	302	24	accountability	accountability	NOUN
easat-9154	302	25	,	,	PUNCT
easat-9154	302	26	independence	independence	NOUN
easat-9154	302	27	,	,	PUNCT
easat-9154	302	28	and	and	CCONJ
easat-9154	302	29	fairness	fairness	NOUN
easat-9154	302	30	.	.	PUNCT
easat-9154	303	1	the	the	DET
easat-9154	303	2	implementation	implementation	NOUN
easat-9154	303	3	of	of	ADP
easat-9154	303	4	gcg	gcg	NOUN
easat-9154	303	5	encourages	encourage	VERB
easat-9154	303	6	management	management	NOUN
easat-9154	303	7	to	to	PART
easat-9154	303	8	manage	manage	VERB
easat-9154	303	9	company	company	NOUN
easat-9154	303	10	resources	resource	NOUN
easat-9154	303	11	properly	properly	ADV
easat-9154	303	12	and	and	CCONJ
easat-9154	303	13	more	more	ADV
easat-9154	303	14	effectively	effectively	ADV
easat-9154	303	15	in	in	ADP
easat-9154	303	16	achieving	achieve	VERB
easat-9154	303	17	the	the	DET
easat-9154	303	18	company	company	NOUN
easat-9154	303	19	's	's	PART
easat-9154	303	20	goals	goal	NOUN
easat-9154	303	21	,	,	PUNCT
easat-9154	303	22	namely	namely	ADV
easat-9154	303	23	increasing	increase	VERB
easat-9154	303	24	profits	profit	NOUN
easat-9154	303	25	.	.	PUNCT
easat-9154	304	1	increased	increase	VERB
easat-9154	304	2	profits	profit	NOUN
easat-9154	304	3	are	be	AUX
easat-9154	304	4	a	a	DET
easat-9154	304	5	picture	picture	NOUN
easat-9154	304	6	of	of	ADP
easat-9154	304	7	a	a	DET
easat-9154	304	8	company	company	NOUN
easat-9154	304	9	's	's	PART
easat-9154	304	10	increasing	increase	VERB
easat-9154	304	11	financial	financial	ADJ
easat-9154	304	12	performance	performance	NOUN
easat-9154	304	13	,	,	PUNCT
easat-9154	304	14	which	which	PRON
easat-9154	304	15	is	be	AUX
easat-9154	304	16	obtained	obtain	VERB
easat-9154	304	17	because	because	SCONJ
easat-9154	304	18	the	the	DET
easat-9154	304	19	company	company	NOUN
easat-9154	304	20	can	can	AUX
easat-9154	304	21	improve	improve	VERB
easat-9154	304	22	operational	operational	ADJ
easat-9154	304	23	efficiency	efficiency	NOUN
easat-9154	304	24	.	.	PUNCT
easat-9154	305	1	the	the	DET
easat-9154	305	2	good	good	ADJ
easat-9154	305	3	operational	operational	ADJ
easat-9154	305	4	efficiency	efficiency	NOUN
easat-9154	305	5	achieved	achieve	VERB
easat-9154	305	6	and	and	CCONJ
easat-9154	305	7	the	the	DET
easat-9154	305	8	company	company	NOUN
easat-9154	305	9	's	's	PART
easat-9154	305	10	improved	improve	VERB
easat-9154	305	11	financial	financial	ADJ
easat-9154	305	12	performance	performance	NOUN
easat-9154	305	13	will	will	AUX
easat-9154	305	14	be	be	AUX
easat-9154	305	15	a	a	DET
easat-9154	305	16	positive	positive	ADJ
easat-9154	305	17	signal	signal	NOUN
easat-9154	305	18	for	for	SCONJ
easat-9154	305	19	investors	investor	NOUN
easat-9154	305	20	to	to	PART
easat-9154	305	21	buy	buy	VERB
easat-9154	305	22	the	the	DET
easat-9154	305	23	company	company	NOUN
easat-9154	305	24	's	's	PART
easat-9154	305	25	shares	share	NOUN
easat-9154	305	26	so	so	SCONJ
easat-9154	305	27	that	that	SCONJ
easat-9154	305	28	the	the	DET
easat-9154	305	29	stock	stock	NOUN
easat-9154	305	30	price	price	NOUN
easat-9154	305	31	will	will	AUX
easat-9154	305	32	rise	rise	VERB
easat-9154	305	33	and	and	CCONJ
easat-9154	305	34	have	have	VERB
easat-9154	305	35	an	an	DET
easat-9154	305	36	impact	impact	NOUN
easat-9154	305	37	on	on	ADP
easat-9154	305	38	increasing	increase	VERB
easat-9154	305	39	the	the	DET
easat-9154	305	40	company	company	NOUN
easat-9154	305	41	's	's	PART
easat-9154	305	42	value	value	NOUN
easat-9154	305	43	.	.	PUNCT
easat-9154	306	1	the	the	DET
easat-9154	306	2	results	result	NOUN
easat-9154	306	3	of	of	ADP
easat-9154	306	4	this	this	DET
easat-9154	306	5	study	study	NOUN
easat-9154	306	6	support	support	VERB
easat-9154	306	7	previous	previous	ADJ
easat-9154	306	8	research	research	NOUN
easat-9154	306	9	,	,	PUNCT
easat-9154	306	10	such	such	ADJ
easat-9154	306	11	as	as	ADP
easat-9154	306	12	farooq	farooq	PROPN
easat-9154	306	13	,	,	PUNCT
easat-9154	306	14	et	et	PROPN
easat-9154	306	15	al	al	PROPN
easat-9154	306	16	.	.	PUNCT
easat-9154	307	1	[	[	X
easat-9154	307	2	5	5	NUM
easat-9154	307	3	]	]	PUNCT
easat-9154	307	4	;	;	PUNCT
easat-9154	307	5	boachie	boachie	NOUN
easat-9154	307	6	[	[	X
easat-9154	307	7	6	6	NUM
easat-9154	307	8	]	]	PUNCT
easat-9154	307	9	;	;	PUNCT
easat-9154	307	10	yuliusman	yuliusman	NOUN
easat-9154	307	11	and	and	CCONJ
easat-9154	307	12	kusuma	kusuma	PRON
easat-9154	308	1	[	[	X
easat-9154	308	2	3	3	NUM
easat-9154	308	3	]	]	X
easat-9154	308	4	;	;	PUNCT
easat-9154	308	5	safitri	safitri	ADJ
easat-9154	308	6	and	and	CCONJ
easat-9154	308	7	kamil	kamil	PROPN
easat-9154	308	8	[	[	X
easat-9154	308	9	7	7	NUM
easat-9154	308	10	]	]	X
easat-9154	308	11	;	;	PUNCT
easat-9154	308	12	irmalasari	irmalasari	ADJ
easat-9154	308	13	,	,	PUNCT
easat-9154	308	14	et	et	PROPN
easat-9154	308	15	al	al	PROPN
easat-9154	308	16	.	.	PUNCT
easat-9154	309	1	[	[	X
easat-9154	309	2	8	8	NUM
easat-9154	309	3	]	]	PUNCT
easat-9154	309	4	and	and	CCONJ
easat-9154	309	5	ekasari	ekasari	NOUN
easat-9154	309	6	and	and	CCONJ
easat-9154	309	7	kus	kus	PROPN
easat-9154	309	8	noegroho	noegroho	PROPN
easat-9154	310	1	[	[	X
easat-9154	310	2	9	9	X
easat-9154	310	3	]	]	PUNCT
easat-9154	310	4	found	find	VERB
easat-9154	310	5	that	that	SCONJ
easat-9154	310	6	corporate	corporate	ADJ
easat-9154	310	7	governance	governance	NOUN
easat-9154	310	8	has	have	VERB
easat-9154	310	9	a	a	DET
easat-9154	310	10	positive	positive	ADJ
easat-9154	310	11	influence	influence	NOUN
easat-9154	310	12	on	on	ADP
easat-9154	310	13	company	company	NOUN
easat-9154	310	14	value	value	NOUN
easat-9154	310	15	.	.	PUNCT
easat-9154	311	1	meanwhile	meanwhile	ADV
easat-9154	311	2	,	,	PUNCT
easat-9154	311	3	research	research	NOUN
easat-9154	311	4	results	result	NOUN
easat-9154	311	5	from	from	ADP
easat-9154	311	6	bzeouich	bzeouich	NOUN
easat-9154	311	7	[	[	X
easat-9154	311	8	29	29	NUM
easat-9154	311	9	]	]	PUNCT
easat-9154	311	10	;	;	PUNCT
easat-9154	311	11	saputra	saputra	ADJ
easat-9154	311	12	and	and	CCONJ
easat-9154	311	13	wardhani	wardhani	ADJ
easat-9154	312	1	[	[	X
easat-9154	312	2	30	30	NUM
easat-9154	312	3	]	]	PUNCT
easat-9154	312	4	and	and	CCONJ
easat-9154	312	5	silva	silva	NOUN
easat-9154	312	6	and	and	CCONJ
easat-9154	312	7	majluf	majluf	PROPN
easat-9154	312	8	[	[	X
easat-9154	312	9	31	31	NUM
easat-9154	312	10	]	]	PUNCT
easat-9154	312	11	found	find	VERB
easat-9154	312	12	that	that	SCONJ
easat-9154	312	13	the	the	DET
easat-9154	312	14	application	application	NOUN
easat-9154	312	15	of	of	ADP
easat-9154	312	16	gcg	gcg	NOUN
easat-9154	312	17	has	have	VERB
easat-9154	312	18	a	a	DET
easat-9154	312	19	positive	positive	ADJ
easat-9154	312	20	effect	effect	NOUN
easat-9154	312	21	on	on	ADP
easat-9154	312	22	company	company	NOUN
easat-9154	312	23	efficiency	efficiency	NOUN
easat-9154	312	24	.	.	PUNCT
easat-9154	313	1	furthermore	furthermore	ADV
easat-9154	313	2	,	,	PUNCT
easat-9154	313	3	the	the	DET
easat-9154	313	4	research	research	NOUN
easat-9154	313	5	results	result	NOUN
easat-9154	313	6	of	of	ADP
easat-9154	313	7	jonathan	jonathan	PROPN
easat-9154	314	1	[	[	X
easat-9154	314	2	37	37	NUM
easat-9154	314	3	]	]	PUNCT
easat-9154	314	4	;	;	PUNCT
easat-9154	314	5	mashiri	mashiri	NOUN
easat-9154	314	6	and	and	CCONJ
easat-9154	314	7	sebele	sebele	NOUN
easat-9154	314	8	[	[	X
easat-9154	314	9	38	38	NUM
easat-9154	314	10	]	]	PUNCT
easat-9154	314	11	and	and	CCONJ
easat-9154	314	12	putri	putri	ADJ
easat-9154	314	13	and	and	CCONJ
easat-9154	314	14	affandi	affandi	VERB
easat-9154	314	15	[	[	X
easat-9154	314	16	39	39	NUM
easat-9154	314	17	]	]	PUNCT
easat-9154	314	18	suggest	suggest	VERB
easat-9154	314	19	that	that	SCONJ
easat-9154	314	20	efficiency	efficiency	NOUN
easat-9154	314	21	affects	affect	VERB
easat-9154	314	22	company	company	NOUN
easat-9154	314	23	value	value	NOUN
easat-9154	314	24	.	.	PUNCT
easat-9154	315	1	based	base	VERB
easat-9154	315	2	on	on	ADP
easat-9154	315	3	the	the	DET
easat-9154	315	4	above	above	NOUN
easat-9154	315	5	,	,	PUNCT
easat-9154	315	6	the	the	DET
easat-9154	315	7	findings	finding	NOUN
easat-9154	315	8	of	of	ADP
easat-9154	315	9	this	this	DET
easat-9154	315	10	study	study	NOUN
easat-9154	315	11	show	show	VERB
easat-9154	315	12	that	that	SCONJ
easat-9154	315	13	increasing	increase	VERB
easat-9154	315	14	the	the	DET
easat-9154	315	15	implementation	implementation	NOUN
easat-9154	315	16	of	of	ADP
easat-9154	315	17	gcg	gcg	NOUN
easat-9154	315	18	will	will	AUX
easat-9154	315	19	be	be	AUX
easat-9154	315	20	able	able	ADJ
easat-9154	315	21	to	to	PART
easat-9154	315	22	influence	influence	VERB
easat-9154	315	23	and	and	CCONJ
easat-9154	315	24	increase	increase	VERB
easat-9154	315	25	the	the	DET
easat-9154	315	26	company	company	NOUN
easat-9154	315	27	's	's	PART
easat-9154	315	28	value	value	NOUN
easat-9154	315	29	significantly	significantly	ADV
easat-9154	315	30	and	and	CCONJ
easat-9154	315	31	positively	positively	ADV
easat-9154	315	32	,	,	PUNCT
easat-9154	315	33	which	which	PRON
easat-9154	315	34	is	be	AUX
easat-9154	315	35	mediated	mediate	VERB
easat-9154	315	36	by	by	ADP
easat-9154	315	37	operational	operational	ADJ
easat-9154	315	38	efficiency	efficiency	NOUN
easat-9154	315	39	.	.	PUNCT
easat-9154	316	1	this	this	PRON
easat-9154	316	2	means	mean	VERB
easat-9154	316	3	that	that	SCONJ
easat-9154	316	4	when	when	SCONJ
easat-9154	316	5	the	the	DET
easat-9154	316	6	implementation	implementation	NOUN
easat-9154	316	7	of	of	ADP
easat-9154	316	8	the	the	DET
easat-9154	316	9	company	company	NOUN
easat-9154	316	10	's	's	PART
easat-9154	316	11	gcg	gcg	NOUN
easat-9154	316	12	increases	increase	NOUN
easat-9154	316	13	,	,	PUNCT
easat-9154	316	14	it	it	PRON
easat-9154	316	15	will	will	AUX
easat-9154	316	16	indirectly	indirectly	ADV
easat-9154	316	17	increase	increase	VERB
easat-9154	316	18	the	the	DET
easat-9154	316	19	company	company	NOUN
easat-9154	316	20	's	's	PART
easat-9154	316	21	value	value	NOUN
easat-9154	316	22	.	.	PUNCT
easat-9154	317	1	conversely	conversely	ADV
easat-9154	317	2	,	,	PUNCT
easat-9154	317	3	when	when	SCONJ
easat-9154	317	4	the	the	DET
easat-9154	317	5	implementation	implementation	NOUN
easat-9154	317	6	of	of	ADP
easat-9154	317	7	gcg	gcg	NOUN
easat-9154	317	8	decreases	decrease	NOUN
easat-9154	317	9	or	or	CCONJ
easat-9154	317	10	deteriorates	deteriorate	NOUN
easat-9154	317	11	,	,	PUNCT
easat-9154	317	12	it	it	PRON
easat-9154	317	13	will	will	AUX
easat-9154	317	14	indirectly	indirectly	ADV
easat-9154	317	15	reduce	reduce	VERB
easat-9154	317	16	the	the	DET
easat-9154	317	17	value	value	NOUN
easat-9154	317	18	of	of	ADP
easat-9154	317	19	the	the	DET
easat-9154	317	20	company	company	NOUN
easat-9154	317	21	.	.	PUNCT
easat-9154	318	1	4	4	X
easat-9154	318	2	.	.	X
easat-9154	318	3	conclusion	conclusion	NOUN
easat-9154	318	4	based	base	VERB
easat-9154	318	5	on	on	ADP
easat-9154	318	6	the	the	DET
easat-9154	318	7	results	result	NOUN
easat-9154	318	8	of	of	ADP
easat-9154	318	9	the	the	DET
easat-9154	318	10	research	research	NOUN
easat-9154	318	11	,	,	PUNCT
easat-9154	318	12	it	it	PRON
easat-9154	318	13	can	can	AUX
easat-9154	318	14	be	be	AUX
easat-9154	318	15	concluded	conclude	VERB
easat-9154	318	16	that	that	SCONJ
easat-9154	318	17	the	the	DET
easat-9154	318	18	implementation	implementation	NOUN
easat-9154	318	19	of	of	ADP
easat-9154	318	20	good	good	ADJ
easat-9154	318	21	corporate	corporate	ADJ
easat-9154	318	22	governance	governance	NOUN
easat-9154	318	23	(	(	PUNCT
easat-9154	318	24	gcg	gcg	PROPN
easat-9154	318	25	)	)	PUNCT
easat-9154	318	26	which	which	PRON
easat-9154	318	27	is	be	AUX
easat-9154	318	28	carried	carry	VERB
easat-9154	318	29	out	out	ADP
easat-9154	318	30	effectively	effectively	ADV
easat-9154	318	31	and	and	CCONJ
easat-9154	318	32	disciplined	discipline	VERB
easat-9154	318	33	by	by	ADP
easat-9154	318	34	financial	financial	ADJ
easat-9154	318	35	conglomerate	conglomerate	NOUN
easat-9154	318	36	companies	company	NOUN
easat-9154	318	37	in	in	ADP
easat-9154	318	38	the	the	DET
easat-9154	318	39	banking	banking	NOUN
easat-9154	318	40	sector	sector	NOUN
easat-9154	318	41	has	have	VERB
easat-9154	318	42	a	a	DET
easat-9154	318	43	significant	significant	ADJ
easat-9154	318	44	impact	impact	NOUN
easat-9154	318	45	on	on	ADP
easat-9154	318	46	increasing	increase	VERB
easat-9154	318	47	company	company	NOUN
easat-9154	318	48	value	value	NOUN
easat-9154	318	49	.	.	PUNCT
easat-9154	319	1	gcg	gcg	NOUN
easat-9154	319	2	not	not	PART
easat-9154	319	3	only	only	ADV
easat-9154	319	4	has	have	VERB
easat-9154	319	5	a	a	DET
easat-9154	319	6	direct	direct	ADJ
easat-9154	319	7	impact	impact	NOUN
easat-9154	319	8	on	on	ADP
easat-9154	319	9	the	the	DET
easat-9154	319	10	company	company	NOUN
easat-9154	319	11	's	's	PART
easat-9154	319	12	value	value	NOUN
easat-9154	319	13	through	through	ADP
easat-9154	319	14	increasing	increase	VERB
easat-9154	319	15	the	the	DET
easat-9154	319	16	trust	trust	NOUN
easat-9154	319	17	of	of	ADP
easat-9154	319	18	shareholders	shareholder	NOUN
easat-9154	319	19	and	and	CCONJ
easat-9154	319	20	stakeholders	stakeholder	NOUN
easat-9154	319	21	,	,	PUNCT
easat-9154	319	22	but	but	CCONJ
easat-9154	319	23	also	also	ADV
easat-9154	319	24	provides	provide	VERB
easat-9154	319	25	a	a	DET
easat-9154	319	26	significant	significant	ADJ
easat-9154	319	27	indirect	indirect	ADJ
easat-9154	319	28	influence	influence	NOUN
easat-9154	319	29	through	through	ADP
easat-9154	319	30	increasing	increase	VERB
easat-9154	319	31	operational	operational	ADJ
easat-9154	319	32	efficiency	efficiency	NOUN
easat-9154	319	33	.	.	PUNCT
easat-9154	320	1	this	this	PRON
easat-9154	320	2	shows	show	VERB
easat-9154	320	3	that	that	SCONJ
easat-9154	320	4	good	good	ADJ
easat-9154	320	5	governance	governance	NOUN
easat-9154	320	6	practices	practice	NOUN
easat-9154	320	7	are	be	AUX
easat-9154	320	8	able	able	ADJ
easat-9154	320	9	to	to	PART
easat-9154	320	10	create	create	VERB
easat-9154	320	11	a	a	DET
easat-9154	320	12	more	more	ADV
easat-9154	320	13	orderly	orderly	ADJ
easat-9154	320	14	,	,	PUNCT
easat-9154	320	15	transparent	transparent	ADJ
easat-9154	320	16	,	,	PUNCT
easat-9154	320	17	and	and	CCONJ
easat-9154	320	18	accountable	accountable	ADJ
easat-9154	320	19	operational	operational	ADJ
easat-9154	320	20	environment	environment	NOUN
easat-9154	320	21	,	,	PUNCT
easat-9154	320	22	which	which	PRON
easat-9154	320	23	ultimately	ultimately	ADV
easat-9154	320	24	supports	support	VERB
easat-9154	320	25	the	the	DET
easat-9154	320	26	achievement	achievement	NOUN
easat-9154	320	27	of	of	ADP
easat-9154	320	28	the	the	DET
easat-9154	320	29	company	company	NOUN
easat-9154	320	30	's	's	PART
easat-9154	320	31	strategic	strategic	ADJ
easat-9154	320	32	goals	goal	NOUN
easat-9154	320	33	.	.	PUNCT
easat-9154	321	1	in	in	ADP
easat-9154	321	2	addition	addition	NOUN
easat-9154	321	3	,	,	PUNCT
easat-9154	321	4	this	this	DET
easat-9154	321	5	study	study	NOUN
easat-9154	321	6	also	also	ADV
easat-9154	321	7	found	find	VERB
easat-9154	321	8	that	that	SCONJ
easat-9154	321	9	gcg	gcg	NOUN
easat-9154	321	10	has	have	VERB
easat-9154	321	11	a	a	DET
easat-9154	321	12	significant	significant	ADJ
easat-9154	321	13	influence	influence	NOUN
easat-9154	321	14	on	on	ADP
easat-9154	321	15	operational	operational	ADJ
easat-9154	321	16	efficiency	efficiency	NOUN
easat-9154	321	17	.	.	PUNCT
easat-9154	322	1	the	the	DET
easat-9154	322	2	application	application	NOUN
easat-9154	322	3	of	of	ADP
easat-9154	322	4	governance	governance	NOUN
easat-9154	322	5	principles	principle	NOUN
easat-9154	322	6	such	such	ADJ
easat-9154	322	7	as	as	ADP
easat-9154	322	8	transparency	transparency	NOUN
easat-9154	322	9	,	,	PUNCT
easat-9154	322	10	accountability	accountability	NOUN
easat-9154	322	11	,	,	PUNCT
easat-9154	322	12	accountability	accountability	NOUN
easat-9154	322	13	,	,	PUNCT
easat-9154	322	14	independence	independence	NOUN
easat-9154	322	15	,	,	PUNCT
easat-9154	322	16	and	and	CCONJ
easat-9154	322	17	fairness	fairness	NOUN
easat-9154	322	18	can	can	AUX
easat-9154	322	19	encourage	encourage	VERB
easat-9154	322	20	more	more	ADV
easat-9154	322	21	optimal	optimal	ADJ
easat-9154	322	22	management	management	NOUN
easat-9154	322	23	of	of	ADP
easat-9154	322	24	company	company	NOUN
easat-9154	322	25	resources	resource	NOUN
easat-9154	322	26	.	.	PUNCT
easat-9154	323	1	operational	operational	ADJ
easat-9154	323	2	efficiency	efficiency	NOUN
easat-9154	323	3	created	create	VERB
easat-9154	323	4	through	through	ADP
easat-9154	323	5	good	good	ADJ
easat-9154	323	6	governance	governance	NOUN
easat-9154	323	7	mechanisms	mechanism	NOUN
easat-9154	323	8	is	be	AUX
easat-9154	323	9	an	an	DET
easat-9154	323	10	important	important	ADJ
easat-9154	323	11	foundation	foundation	NOUN
easat-9154	323	12	in	in	ADP
easat-9154	323	13	improving	improve	VERB
easat-9154	323	14	competitiveness	competitiveness	NOUN
easat-9154	323	15	and	and	CCONJ
easat-9154	323	16	overall	overall	ADJ
easat-9154	323	17	company	company	NOUN
easat-9154	323	18	performance	performance	NOUN
easat-9154	323	19	.	.	PUNCT
easat-9154	324	1	thus	thus	ADV
easat-9154	324	2	,	,	PUNCT
easat-9154	324	3	this	this	DET
easat-9154	324	4	study	study	NOUN
easat-9154	324	5	confirms	confirm	VERB
easat-9154	324	6	that	that	SCONJ
easat-9154	324	7	operational	operational	ADJ
easat-9154	324	8	efficiency	efficiency	NOUN
easat-9154	324	9	plays	play	VERB
easat-9154	324	10	an	an	DET
easat-9154	324	11	important	important	ADJ
easat-9154	324	12	role	role	NOUN
easat-9154	324	13	as	as	ADP
easat-9154	324	14	a	a	DET
easat-9154	324	15	mediating	mediate	VERB
easat-9154	324	16	variable	variable	NOUN
easat-9154	324	17	in	in	ADP
easat-9154	324	18	strengthening	strengthen	VERB
easat-9154	324	19	the	the	DET
easat-9154	324	20	relationship	relationship	NOUN
easat-9154	324	21	between	between	ADP
easat-9154	324	22	gcg	gcg	NOUN
easat-9154	324	23	and	and	CCONJ
easat-9154	324	24	company	company	NOUN
easat-9154	324	25	value	value	NOUN
easat-9154	324	26	.	.	PUNCT
easat-9154	325	1	these	these	DET
easat-9154	325	2	findings	finding	NOUN
easat-9154	325	3	imply	imply	VERB
easat-9154	325	4	that	that	SCONJ
easat-9154	325	5	efforts	effort	NOUN
easat-9154	325	6	to	to	PART
easat-9154	325	7	increase	increase	VERB
easat-9154	325	8	company	company	NOUN
easat-9154	325	9	value	value	NOUN
easat-9154	325	10	should	should	AUX
easat-9154	325	11	start	start	VERB
easat-9154	325	12	from	from	ADP
easat-9154	325	13	improving	improve	VERB
easat-9154	325	14	internal	internal	ADJ
easat-9154	325	15	governance	governance	NOUN
easat-9154	325	16	and	and	CCONJ
easat-9154	325	17	strengthening	strengthen	VERB
easat-9154	325	18	organizational	organizational	ADJ
easat-9154	325	19	culture	culture	NOUN
easat-9154	325	20	that	that	PRON
easat-9154	325	21	prioritizes	prioritize	VERB
easat-9154	325	22	efficiency	efficiency	NOUN
easat-9154	325	23	and	and	CCONJ
easat-9154	325	24	integrity	integrity	NOUN
easat-9154	325	25	in	in	ADP
easat-9154	325	26	business	business	NOUN
easat-9154	325	27	operations	operation	NOUN
easat-9154	325	28	.	.	PUNCT
easat-9154	326	1	2295	2295	NUM
easat-9154	326	2	edelweiss	edelweiss	PROPN
easat-9154	326	3	applied	apply	VERB
easat-9154	326	4	science	science	NOUN
easat-9154	326	5	and	and	CCONJ
easat-9154	326	6	technology	technology	NOUN
easat-9154	326	7	issn	issn	PROPN
easat-9154	326	8	:	:	PUNCT
easat-9154	326	9	2576	2576	NUM
easat-9154	326	10	-	-	SYM
easat-9154	326	11	8484	8484	NUM
easat-9154	326	12	vol	vol	NOUN
easat-9154	326	13	.	.	PROPN
easat-9154	327	1	9	9	NUM
easat-9154	327	2	,	,	PUNCT
easat-9154	327	3	no	no	INTJ
easat-9154	327	4	.	.	NOUN
easat-9154	327	5	7	7	NUM
easat-9154	327	6	:	:	SYM
easat-9154	327	7	2283	2283	NUM
easat-9154	327	8	-	-	SYM
easat-9154	327	9	2296	2296	NUM
easat-9154	327	10	,	,	PUNCT
easat-9154	327	11	2025	2025	NUM
easat-9154	327	12	doi	doi	NOUN
easat-9154	327	13	:	:	PUNCT
easat-9154	327	14	10.55214/2576	10.55214/2576	NUM
easat-9154	327	15	-	-	PUNCT
easat-9154	327	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	327	17	©	©	PROPN
easat-9154	327	18	2025	2025	NUM
easat-9154	327	19	by	by	ADP
easat-9154	327	20	the	the	DET
easat-9154	327	21	authors	author	NOUN
easat-9154	327	22	;	;	PUNCT
easat-9154	327	23	licensee	licensee	PROPN
easat-9154	327	24	learning	learn	VERB
easat-9154	327	25	gate	gate	NOUN
easat-9154	327	26	transparency	transparency	NOUN
easat-9154	327	27	:	:	PUNCT
easat-9154	327	28	the	the	DET
easat-9154	327	29	authors	author	NOUN
easat-9154	327	30	confirm	confirm	VERB
easat-9154	327	31	that	that	SCONJ
easat-9154	327	32	the	the	DET
easat-9154	327	33	manuscript	manuscript	NOUN
easat-9154	327	34	is	be	AUX
easat-9154	327	35	an	an	DET
easat-9154	327	36	honest	honest	ADJ
easat-9154	327	37	,	,	PUNCT
easat-9154	327	38	accurate	accurate	ADJ
easat-9154	327	39	,	,	PUNCT
easat-9154	327	40	and	and	CCONJ
easat-9154	327	41	transparent	transparent	ADJ
easat-9154	327	42	account	account	NOUN
easat-9154	327	43	of	of	ADP
easat-9154	327	44	the	the	DET
easat-9154	327	45	study	study	NOUN
easat-9154	327	46	;	;	PUNCT
easat-9154	327	47	that	that	SCONJ
easat-9154	327	48	no	no	DET
easat-9154	327	49	vital	vital	ADJ
easat-9154	327	50	features	feature	NOUN
easat-9154	327	51	of	of	ADP
easat-9154	327	52	the	the	DET
easat-9154	327	53	study	study	NOUN
easat-9154	327	54	have	have	AUX
easat-9154	327	55	been	be	AUX
easat-9154	327	56	omitted	omit	VERB
easat-9154	327	57	;	;	PUNCT
easat-9154	327	58	and	and	CCONJ
easat-9154	327	59	that	that	SCONJ
easat-9154	327	60	any	any	DET
easat-9154	327	61	discrepancies	discrepancy	NOUN
easat-9154	327	62	from	from	ADP
easat-9154	327	63	the	the	DET
easat-9154	327	64	study	study	NOUN
easat-9154	327	65	as	as	SCONJ
easat-9154	327	66	planned	plan	VERB
easat-9154	327	67	have	have	AUX
easat-9154	327	68	been	be	AUX
easat-9154	327	69	explained	explain	VERB
easat-9154	327	70	.	.	PUNCT
easat-9154	328	1	this	this	DET
easat-9154	328	2	study	study	NOUN
easat-9154	328	3	followed	follow	VERB
easat-9154	328	4	all	all	DET
easat-9154	328	5	ethical	ethical	ADJ
easat-9154	328	6	practices	practice	NOUN
easat-9154	328	7	during	during	ADP
easat-9154	328	8	writing	writing	NOUN
easat-9154	328	9	.	.	PUNCT
easat-9154	329	1	copyright	copyright	NOUN
easat-9154	329	2	:	:	PUNCT
easat-9154	329	3	©	©	PROPN
easat-9154	329	4	2025	2025	NUM
easat-9154	329	5	by	by	ADP
easat-9154	329	6	the	the	DET
easat-9154	329	7	authors	author	NOUN
easat-9154	329	8	.	.	PUNCT
easat-9154	330	1	this	this	DET
easat-9154	330	2	open	open	ADJ
easat-9154	330	3	-	-	PUNCT
easat-9154	330	4	access	access	NOUN
easat-9154	330	5	article	article	NOUN
easat-9154	330	6	is	be	AUX
easat-9154	330	7	distributed	distribute	VERB
easat-9154	330	8	under	under	ADP
easat-9154	330	9	the	the	DET
easat-9154	330	10	terms	term	NOUN
easat-9154	330	11	and	and	CCONJ
easat-9154	330	12	conditions	condition	NOUN
easat-9154	330	13	of	of	ADP
easat-9154	330	14	the	the	DET
easat-9154	330	15	creative	creative	ADJ
easat-9154	330	16	commons	common	NOUN
easat-9154	330	17	attribution	attribution	NOUN
easat-9154	330	18	(	(	PUNCT
easat-9154	330	19	cc	cc	NOUN
easat-9154	330	20	by	by	ADP
easat-9154	330	21	)	)	PUNCT
easat-9154	330	22	license	license	NOUN
easat-9154	330	23	(	(	PUNCT
easat-9154	330	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9154	330	25	)	)	PUNCT
easat-9154	330	26	.	.	PUNCT
easat-9154	331	1	references	reference	NOUN
easat-9154	331	2	[	[	X
easat-9154	331	3	1	1	X
easat-9154	331	4	]	]	PUNCT
easat-9154	331	5	s.	s.	PROPN
easat-9154	331	6	claessens	claessen	VERB
easat-9154	331	7	and	and	CCONJ
easat-9154	331	8	b.	b.	PROPN
easat-9154	331	9	yurtoglu	yurtoglu	PROPN
easat-9154	331	10	,	,	PUNCT
easat-9154	331	11	"	"	PUNCT
easat-9154	331	12	corporate	corporate	ADJ
easat-9154	331	13	governance	governance	NOUN
easat-9154	331	14	and	and	CCONJ
easat-9154	331	15	development	development	NOUN
easat-9154	331	16	–	–	PUNCT
easat-9154	331	17	an	an	DET
easat-9154	331	18	update	update	NOUN
easat-9154	331	19	,	,	PUNCT
easat-9154	331	20	"	"	PUNCT
easat-9154	331	21	global	global	ADJ
easat-9154	331	22	corporate	corporate	ADJ
easat-9154	331	23	governance	governance	NOUN
easat-9154	331	24	forum	forum	NOUN
easat-9154	331	25	focus	focus	VERB
easat-9154	331	26	no	no	INTJ
easat-9154	331	27	.	.	PUNCT
easat-9154	331	28	 	 	SPACE
easat-9154	331	29	10	10	NUM
easat-9154	331	30	,	,	PUNCT
easat-9154	331	31	international	international	ADJ
easat-9154	331	32	finance	finance	NOUN
easat-9154	331	33	corporation	corporation	NOUN
easat-9154	331	34	,	,	PUNCT
easat-9154	331	35	washington	washington	PROPN
easat-9154	331	36	,	,	PUNCT
easat-9154	331	37	dc	dc	PROPN
easat-9154	331	38	,	,	PUNCT
easat-9154	331	39	2012	2012	NUM
easat-9154	331	40	.	.	PUNCT
easat-9154	332	1	[	[	X
easat-9154	332	2	2	2	NUM
easat-9154	332	3	]	]	PUNCT
easat-9154	332	4	m.	m.	NOUN
easat-9154	332	5	c.	c.	PROPN
easat-9154	332	6	jensen	jensen	PROPN
easat-9154	332	7	and	and	CCONJ
easat-9154	332	8	w.	w.	PROPN
easat-9154	332	9	h.	h.	PROPN
easat-9154	332	10	meckling	meckling	PROPN
easat-9154	332	11	,	,	PUNCT
easat-9154	332	12	"	"	PUNCT
easat-9154	332	13	theory	theory	NOUN
easat-9154	332	14	of	of	ADP
easat-9154	332	15	the	the	DET
easat-9154	332	16	firm	firm	NOUN
easat-9154	332	17	:	:	PUNCT
easat-9154	332	18	managerial	managerial	ADJ
easat-9154	332	19	behavior	behavior	NOUN
easat-9154	332	20	,	,	PUNCT
easat-9154	332	21	agency	agency	NOUN
easat-9154	332	22	costs	cost	NOUN
easat-9154	332	23	and	and	CCONJ
easat-9154	332	24	ownership	ownership	NOUN
easat-9154	332	25	structure	structure	NOUN
easat-9154	332	26	,	,	PUNCT
easat-9154	332	27	"	"	PUNCT
easat-9154	332	28	journal	journal	NOUN
easat-9154	332	29	of	of	ADP
easat-9154	332	30	financial	financial	ADJ
easat-9154	332	31	economics	economic	NOUN
easat-9154	332	32	,	,	PUNCT
easat-9154	332	33	vol	vol	NOUN
easat-9154	332	34	.	.	PROPN
easat-9154	332	35	3	3	NUM
easat-9154	332	36	,	,	PUNCT
easat-9154	332	37	no	no	INTJ
easat-9154	332	38	.	.	NOUN
easat-9154	332	39	4	4	NUM
easat-9154	332	40	,	,	PUNCT
easat-9154	332	41	pp	pp	ADJ
easat-9154	332	42	.	.	PUNCT
easat-9154	333	1	305	305	NUM
easat-9154	333	2	-	-	SYM
easat-9154	333	3	360	360	NUM
easat-9154	333	4	,	,	PUNCT
easat-9154	333	5	1976	1976	NUM
easat-9154	333	6	.	.	PUNCT
easat-9154	334	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-9154	335	1	[	[	X
easat-9154	335	2	3	3	NUM
easat-9154	335	3	]	]	X
easat-9154	335	4	y.	y.	PROPN
easat-9154	335	5	yuliusman	yuliusman	PROPN
easat-9154	335	6	and	and	CCONJ
easat-9154	335	7	i.	i.	PROPN
easat-9154	335	8	l.	l.	PROPN
easat-9154	335	9	kusuma	kusuma	PROPN
easat-9154	335	10	,	,	PUNCT
easat-9154	335	11	"	"	PUNCT
easat-9154	335	12	the	the	DET
easat-9154	335	13	relationship	relationship	NOUN
easat-9154	335	14	between	between	ADP
easat-9154	335	15	good	good	ADJ
easat-9154	335	16	corporate	corporate	ADJ
easat-9154	335	17	governance	governance	NOUN
easat-9154	335	18	and	and	CCONJ
easat-9154	335	19	firm	firm	ADJ
easat-9154	335	20	value	value	NOUN
easat-9154	335	21	moderated	moderate	VERB
easat-9154	335	22	by	by	ADP
easat-9154	335	23	corporate	corporate	ADJ
easat-9154	335	24	social	social	ADJ
easat-9154	335	25	responsibility	responsibility	NOUN
easat-9154	335	26	disclosure	disclosure	NOUN
easat-9154	335	27	and	and	CCONJ
easat-9154	335	28	profitability	profitability	NOUN
easat-9154	335	29	,	,	PUNCT
easat-9154	335	30	"	"	PUNCT
easat-9154	335	31	jurnal	jurnal	PROPN
easat-9154	335	32	akuntansi	akuntansi	PROPN
easat-9154	335	33	dan	dan	PROPN
easat-9154	335	34	pajak	pajak	PROPN
easat-9154	335	35	,	,	PUNCT
easat-9154	335	36	vol	vol	NOUN
easat-9154	335	37	.	.	PROPN
easat-9154	335	38	21	21	NUM
easat-9154	335	39	,	,	PUNCT
easat-9154	335	40	no	no	INTJ
easat-9154	335	41	.	.	NOUN
easat-9154	335	42	01	01	NUM
easat-9154	335	43	,	,	PUNCT
easat-9154	335	44	pp	pp	ADJ
easat-9154	335	45	.	.	PUNCT
easat-9154	336	1	91–102	91–102	NUM
easat-9154	336	2	,	,	PUNCT
easat-9154	336	3	2020	2020	NUM
easat-9154	336	4	.	.	PUNCT
easat-9154	337	1	https://doi.org/10.29040/jap.v21i1.1078	https://doi.org/10.29040/jap.v21i1.1078	PROPN
easat-9154	337	2	[	[	X
easat-9154	337	3	4	4	NUM
easat-9154	337	4	]	]	PUNCT
easat-9154	337	5	r.	r.	PROPN
easat-9154	337	6	d.	d.	PROPN
easat-9154	337	7	retno	retno	PROPN
easat-9154	337	8	and	and	CCONJ
easat-9154	337	9	d.	d.	PROPN
easat-9154	337	10	priantinah	priantinah	PROPN
easat-9154	337	11	,	,	PUNCT
easat-9154	337	12	"	"	PUNCT
easat-9154	337	13	the	the	DET
easat-9154	337	14	effect	effect	NOUN
easat-9154	337	15	of	of	ADP
easat-9154	337	16	good	good	ADJ
easat-9154	337	17	corporate	corporate	ADJ
easat-9154	337	18	governance	governance	NOUN
easat-9154	337	19	and	and	CCONJ
easat-9154	337	20	corporate	corporate	ADJ
easat-9154	337	21	social	social	ADJ
easat-9154	337	22	responsibility	responsibility	NOUN
easat-9154	337	23	disclosure	disclosure	NOUN
easat-9154	337	24	on	on	ADP
easat-9154	337	25	company	company	NOUN
easat-9154	337	26	value	value	NOUN
easat-9154	337	27	(	(	PUNCT
easat-9154	337	28	empirical	empirical	ADJ
easat-9154	337	29	study	study	NOUN
easat-9154	337	30	of	of	ADP
easat-9154	337	31	companies	company	NOUN
easat-9154	337	32	listed	list	VERB
easat-9154	337	33	on	on	ADP
easat-9154	337	34	the	the	DET
easat-9154	337	35	indonesia	indonesia	PROPN
easat-9154	337	36	stock	stock	PROPN
easat-9154	337	37	exchange	exchange	PROPN
easat-9154	337	38	2007	2007	NUM
easat-9154	337	39	-	-	SYM
easat-9154	337	40	2010	2010	NUM
easat-9154	337	41	period	period	NOUN
easat-9154	337	42	)	)	PUNCT
easat-9154	337	43	,	,	PUNCT
easat-9154	337	44	"	"	PUNCT
easat-9154	337	45	nominal	nominal	ADJ
easat-9154	337	46	:	:	PUNCT
easat-9154	337	47	barometer	barometer	NOUN
easat-9154	337	48	riset	riset	PROPN
easat-9154	337	49	akuntansi	akuntansi	PROPN
easat-9154	337	50	dan	dan	PROPN
easat-9154	337	51	manajemen	manajemen	PROPN
easat-9154	337	52	,	,	PUNCT
easat-9154	337	53	vol	vol	NOUN
easat-9154	337	54	.	.	PROPN
easat-9154	338	1	1	1	NUM
easat-9154	338	2	,	,	PUNCT
easat-9154	338	3	no	no	INTJ
easat-9154	338	4	.	.	NOUN
easat-9154	338	5	2	2	NUM
easat-9154	338	6	,	,	PUNCT
easat-9154	338	7	pp	pp	ADJ
easat-9154	338	8	.	.	PUNCT
easat-9154	339	1	99	99	NUM
easat-9154	339	2	-	-	SYM
easat-9154	339	3	103	103	NUM
easat-9154	339	4	,	,	PUNCT
easat-9154	339	5	2012	2012	NUM
easat-9154	339	6	.	.	PUNCT
easat-9154	340	1	https://doi.org/10.21831/nominal.v1i2.1000	https://doi.org/10.21831/nominal.v1i2.1000	PUNCT
easat-9154	341	1	[	[	X
easat-9154	341	2	5	5	NUM
easat-9154	341	3	]	]	PUNCT
easat-9154	341	4	m.	m.	NOUN
easat-9154	341	5	farooq	farooq	PROPN
easat-9154	341	6	,	,	PUNCT
easat-9154	341	7	a.	a.	PROPN
easat-9154	341	8	noor	noor	PROPN
easat-9154	341	9	,	,	PUNCT
easat-9154	341	10	and	and	CCONJ
easat-9154	341	11	s.	s.	PROPN
easat-9154	341	12	ali	ali	PROPN
easat-9154	341	13	,	,	PUNCT
easat-9154	341	14	"	"	PUNCT
easat-9154	341	15	corporate	corporate	ADJ
easat-9154	341	16	governance	governance	NOUN
easat-9154	341	17	and	and	CCONJ
easat-9154	341	18	firm	firm	ADJ
easat-9154	341	19	performance	performance	NOUN
easat-9154	341	20	:	:	PUNCT
easat-9154	341	21	empirical	empirical	ADJ
easat-9154	341	22	evidence	evidence	NOUN
easat-9154	341	23	from	from	ADP
easat-9154	341	24	pakistan	pakistan	PROPN
easat-9154	341	25	,	,	PUNCT
easat-9154	341	26	"	"	PUNCT
easat-9154	341	27	corporate	corporate	ADJ
easat-9154	341	28	governance	governance	NOUN
easat-9154	341	29	:	:	PUNCT
easat-9154	341	30	the	the	DET
easat-9154	341	31	international	international	ADJ
easat-9154	341	32	journal	journal	NOUN
easat-9154	341	33	of	of	ADP
easat-9154	341	34	business	business	NOUN
easat-9154	341	35	in	in	ADP
easat-9154	341	36	society	society	NOUN
easat-9154	341	37	,	,	PUNCT
easat-9154	341	38	vol	vol	NOUN
easat-9154	341	39	.	.	PROPN
easat-9154	341	40	22	22	NUM
easat-9154	341	41	,	,	PUNCT
easat-9154	341	42	no	no	INTJ
easat-9154	341	43	.	.	NOUN
easat-9154	341	44	1	1	NUM
easat-9154	341	45	,	,	PUNCT
easat-9154	341	46	pp	pp	ADJ
easat-9154	341	47	.	.	PUNCT
easat-9154	342	1	42	42	NUM
easat-9154	342	2	-	-	SYM
easat-9154	342	3	66	66	NUM
easat-9154	342	4	,	,	PUNCT
easat-9154	342	5	2022	2022	NUM
easat-9154	342	6	.	.	PUNCT
easat-9154	343	1	[	[	X
easat-9154	343	2	6	6	NUM
easat-9154	343	3	]	]	X
easat-9154	343	4	c.	c.	NOUN
easat-9154	343	5	boachie	boachie	PROPN
easat-9154	343	6	,	,	PUNCT
easat-9154	343	7	"	"	PUNCT
easat-9154	343	8	corporate	corporate	ADJ
easat-9154	343	9	governance	governance	NOUN
easat-9154	343	10	and	and	CCONJ
easat-9154	343	11	financial	financial	ADJ
easat-9154	343	12	performance	performance	NOUN
easat-9154	343	13	of	of	ADP
easat-9154	343	14	banks	bank	NOUN
easat-9154	343	15	in	in	ADP
easat-9154	343	16	ghana	ghana	PROPN
easat-9154	343	17	:	:	PUNCT
easat-9154	343	18	the	the	DET
easat-9154	343	19	moderating	moderate	VERB
easat-9154	343	20	role	role	NOUN
easat-9154	343	21	of	of	ADP
easat-9154	343	22	ownership	ownership	NOUN
easat-9154	343	23	structure	structure	NOUN
easat-9154	343	24	,	,	PUNCT
easat-9154	343	25	"	"	PUNCT
easat-9154	343	26	international	international	ADJ
easat-9154	343	27	journal	journal	NOUN
easat-9154	343	28	of	of	ADP
easat-9154	343	29	emerging	emerge	VERB
easat-9154	343	30	markets	market	NOUN
easat-9154	343	31	,	,	PUNCT
easat-9154	343	32	vol	vol	NOUN
easat-9154	343	33	.	.	PROPN
easat-9154	343	34	18	18	NUM
easat-9154	343	35	,	,	PUNCT
easat-9154	343	36	no	no	INTJ
easat-9154	343	37	.	.	NOUN
easat-9154	343	38	3	3	NUM
easat-9154	343	39	,	,	PUNCT
easat-9154	343	40	pp	pp	ADJ
easat-9154	343	41	.	.	PUNCT
easat-9154	344	1	607	607	NUM
easat-9154	344	2	-	-	SYM
easat-9154	344	3	632	632	NUM
easat-9154	344	4	,	,	PUNCT
easat-9154	344	5	2021	2021	NUM
easat-9154	344	6	.	.	PUNCT
easat-9154	345	1	https://doi.org/10.1108/ijoem-09-2020-1146	https://doi.org/10.1108/ijoem-09-2020-1146	X
easat-9154	346	1	[	[	X
easat-9154	346	2	7	7	X
easat-9154	346	3	]	]	X
easat-9154	346	4	d.	d.	PROPN
easat-9154	346	5	safitri	safitri	PROPN
easat-9154	346	6	and	and	CCONJ
easat-9154	346	7	k.	k.	PROPN
easat-9154	346	8	kamil	kamil	PROPN
easat-9154	346	9	,	,	PUNCT
easat-9154	346	10	"	"	PUNCT
easat-9154	346	11	the	the	DET
easat-9154	346	12	influence	influence	NOUN
easat-9154	346	13	of	of	ADP
easat-9154	346	14	good	good	ADJ
easat-9154	346	15	corporate	corporate	ADJ
easat-9154	346	16	governance	governance	NOUN
easat-9154	346	17	on	on	ADP
easat-9154	346	18	financial	financial	ADJ
easat-9154	346	19	performance	performance	NOUN
easat-9154	346	20	of	of	ADP
easat-9154	346	21	mining	mining	NOUN
easat-9154	346	22	sector	sector	NOUN
easat-9154	346	23	companies	company	NOUN
easat-9154	346	24	listed	list	VERB
easat-9154	346	25	on	on	ADP
easat-9154	346	26	the	the	DET
easat-9154	346	27	indonesia	indonesia	PROPN
easat-9154	346	28	stock	stock	PROPN
easat-9154	346	29	exchange	exchange	PROPN
easat-9154	346	30	for	for	ADP
easat-9154	346	31	the	the	DET
easat-9154	346	32	2016–2019	2016–2019	NUM
easat-9154	346	33	period	period	NOUN
easat-9154	346	34	,	,	PUNCT
easat-9154	346	35	"	"	PUNCT
easat-9154	346	36	2020	2020	NUM
easat-9154	346	37	.	.	PUNCT
easat-9154	347	1	[	[	X
easat-9154	347	2	8	8	X
easat-9154	347	3	]	]	X
easat-9154	347	4	e.	e.	PROPN
easat-9154	347	5	irmalasari	irmalasari	PROPN
easat-9154	347	6	,	,	PUNCT
easat-9154	347	7	e.	e.	PROPN
easat-9154	347	8	gurendrawati	gurendrawati	PROPN
easat-9154	347	9	,	,	PUNCT
easat-9154	347	10	and	and	CCONJ
easat-9154	347	11	i.	i.	PROPN
easat-9154	347	12	muliasari	muliasari	PROPN
easat-9154	347	13	,	,	PUNCT
easat-9154	347	14	"	"	PUNCT
easat-9154	347	15	the	the	DET
easat-9154	347	16	influence	influence	NOUN
easat-9154	347	17	of	of	ADP
easat-9154	347	18	good	good	ADJ
easat-9154	347	19	corporate	corporate	ADJ
easat-9154	347	20	governance	governance	NOUN
easat-9154	347	21	(	(	PUNCT
easat-9154	347	22	gcg	gcg	NOUN
easat-9154	347	23	)	)	PUNCT
easat-9154	347	24	and	and	CCONJ
easat-9154	347	25	corporate	corporate	ADJ
easat-9154	347	26	social	social	ADJ
easat-9154	347	27	responsibility	responsibility	NOUN
easat-9154	347	28	(	(	PUNCT
easat-9154	347	29	csr	csr	NOUN
easat-9154	347	30	)	)	PUNCT
easat-9154	347	31	on	on	ADP
easat-9154	347	32	company	company	NOUN
easat-9154	347	33	value	value	NOUN
easat-9154	347	34	with	with	ADP
easat-9154	347	35	company	company	NOUN
easat-9154	347	36	size	size	NOUN
easat-9154	347	37	and	and	CCONJ
easat-9154	347	38	leverage	leverage	NOUN
easat-9154	347	39	as	as	ADP
easat-9154	347	40	control	control	NOUN
easat-9154	347	41	variables	variable	NOUN
easat-9154	347	42	,	,	PUNCT
easat-9154	347	43	"	"	PUNCT
easat-9154	347	44	jurnal	jurnal	ADJ
easat-9154	347	45	akuntansi	akuntansi	PROPN
easat-9154	347	46	,	,	PUNCT
easat-9154	347	47	perpajakan	perpajakan	PROPN
easat-9154	347	48	dan	dan	PROPN
easat-9154	347	49	auditing	auditing	PROPN
easat-9154	347	50	,	,	PUNCT
easat-9154	347	51	vol	vol	NOUN
easat-9154	347	52	.	.	PROPN
easat-9154	347	53	3	3	NUM
easat-9154	347	54	,	,	PUNCT
easat-9154	347	55	no	no	INTJ
easat-9154	347	56	.	.	NOUN
easat-9154	347	57	2	2	NUM
easat-9154	347	58	,	,	PUNCT
easat-9154	347	59	pp	pp	ADJ
easat-9154	347	60	.	.	PUNCT
easat-9154	347	61	443	443	NUM
easat-9154	347	62	-	-	SYM
easat-9154	347	63	460	460	NUM
easat-9154	347	64	,	,	PUNCT
easat-9154	347	65	2022	2022	NUM
easat-9154	347	66	.	.	PUNCT
easat-9154	348	1	[	[	X
easat-9154	348	2	9	9	NUM
easat-9154	348	3	]	]	X
easat-9154	348	4	j.	j.	PROPN
easat-9154	348	5	c.	c.	PROPN
easat-9154	348	6	ekasari	ekasari	PROPN
easat-9154	348	7	and	and	CCONJ
easat-9154	348	8	y.	y.	PROPN
easat-9154	348	9	a.	a.	PROPN
easat-9154	348	10	kus	kus	PROPN
easat-9154	348	11	noegroho	noegroho	PROPN
easat-9154	348	12	,	,	PUNCT
easat-9154	348	13	"	"	PUNCT
easat-9154	348	14	the	the	DET
easat-9154	348	15	impact	impact	NOUN
easat-9154	348	16	of	of	ADP
easat-9154	348	17	good	good	ADJ
easat-9154	348	18	corporate	corporate	ADJ
easat-9154	348	19	governance	governance	NOUN
easat-9154	348	20	implementation	implementation	NOUN
easat-9154	348	21	on	on	ADP
easat-9154	348	22	firm	firm	ADJ
easat-9154	348	23	value	value	NOUN
easat-9154	348	24	,	,	PUNCT
easat-9154	348	25	"	"	PUNCT
easat-9154	348	26	international	international	ADJ
easat-9154	348	27	journal	journal	NOUN
easat-9154	348	28	of	of	ADP
easat-9154	348	29	social	social	ADJ
easat-9154	348	30	science	science	NOUN
easat-9154	348	31	and	and	CCONJ
easat-9154	348	32	business	business	NOUN
easat-9154	348	33	,	,	PUNCT
easat-9154	348	34	vol	vol	NOUN
easat-9154	348	35	.	.	PROPN
easat-9154	348	36	4	4	NUM
easat-9154	348	37	,	,	PUNCT
easat-9154	348	38	no	no	INTJ
easat-9154	348	39	.	.	NOUN
easat-9154	348	40	4	4	NUM
easat-9154	348	41	,	,	PUNCT
easat-9154	348	42	pp	pp	ADJ
easat-9154	348	43	.	.	PUNCT
easat-9154	349	1	553	553	NUM
easat-9154	349	2	-	-	SYM
easat-9154	349	3	560	560	NUM
easat-9154	349	4	,	,	PUNCT
easat-9154	349	5	2020	2020	NUM
easat-9154	349	6	.	.	PUNCT
easat-9154	350	1	https://doi.org/10.23887/ijssb.v4i4.29688	https://doi.org/10.23887/ijssb.v4i4.29688	PROPN
easat-9154	351	1	[	[	X
easat-9154	351	2	10	10	NUM
easat-9154	351	3	]	]	PUNCT
easat-9154	351	4	z.	z.	PROPN
easat-9154	351	5	s.	s.	PROPN
easat-9154	351	6	firdausya	firdausya	PROPN
easat-9154	351	7	and	and	CCONJ
easat-9154	351	8	w.	w.	PROPN
easat-9154	351	9	effendi	effendi	PROPN
easat-9154	351	10	,	,	PUNCT
easat-9154	351	11	"	"	PUNCT
easat-9154	351	12	the	the	DET
easat-9154	351	13	influence	influence	NOUN
easat-9154	351	14	of	of	ADP
easat-9154	351	15	good	good	ADJ
easat-9154	351	16	corporate	corporate	ADJ
easat-9154	351	17	governance	governance	NOUN
easat-9154	351	18	(	(	PUNCT
easat-9154	351	19	gcg	gcg	NOUN
easat-9154	351	20	)	)	PUNCT
easat-9154	351	21	mechanisms	mechanism	NOUN
easat-9154	351	22	on	on	ADP
easat-9154	351	23	company	company	NOUN
easat-9154	351	24	value	value	NOUN
easat-9154	351	25	(	(	PUNCT
easat-9154	351	26	a	a	DET
easat-9154	351	27	study	study	NOUN
easat-9154	351	28	of	of	ADP
easat-9154	351	29	companies	company	NOUN
easat-9154	351	30	listed	list	VERB
easat-9154	351	31	on	on	ADP
easat-9154	351	32	the	the	DET
easat-9154	351	33	lq45	lq45	PROPN
easat-9154	351	34	index	index	NOUN
easat-9154	351	35	on	on	ADP
easat-9154	351	36	the	the	DET
easat-9154	351	37	indonesia	indonesia	PROPN
easat-9154	351	38	stock	stock	PROPN
easat-9154	351	39	exchange	exchange	PROPN
easat-9154	351	40	)	)	PUNCT
easat-9154	351	41	,	,	PUNCT
easat-9154	351	42	"	"	PUNCT
easat-9154	351	43	jwm	jwm	NOUN
easat-9154	351	44	(	(	PUNCT
easat-9154	351	45	jurnal	jurnal	ADJ
easat-9154	351	46	wawasan	wawasan	ADJ
easat-9154	351	47	manajemen	manajeman	NOUN
easat-9154	351	48	)	)	PUNCT
easat-9154	351	49	,	,	PUNCT
easat-9154	351	50	vol	vol	NOUN
easat-9154	351	51	.	.	PROPN
easat-9154	351	52	1	1	NUM
easat-9154	351	53	,	,	PUNCT
easat-9154	351	54	no	no	INTJ
easat-9154	351	55	.	.	NOUN
easat-9154	351	56	3	3	NUM
easat-9154	351	57	,	,	PUNCT
easat-9154	351	58	pp	pp	ADJ
easat-9154	351	59	.	.	PUNCT
easat-9154	352	1	407	407	NUM
easat-9154	352	2	-	-	SYM
easat-9154	352	3	424	424	NUM
easat-9154	352	4	,	,	PUNCT
easat-9154	352	5	2013	2013	NUM
easat-9154	352	6	.	.	PUNCT
easat-9154	353	1	[	[	X
easat-9154	353	2	11	11	NUM
easat-9154	353	3	]	]	PUNCT
easat-9154	353	4	a.	a.	NOUN
easat-9154	353	5	firmansyah	firmansyah	PROPN
easat-9154	353	6	,	,	PUNCT
easat-9154	353	7	m.	m.	PROPN
easat-9154	353	8	c.	c.	PROPN
easat-9154	353	9	husna	husna	PROPN
easat-9154	353	10	,	,	PUNCT
easat-9154	353	11	and	and	CCONJ
easat-9154	353	12	m.	m.	NOUN
easat-9154	353	13	a.	a.	PROPN
easat-9154	353	14	putri	putri	PROPN
easat-9154	353	15	,	,	PUNCT
easat-9154	353	16	"	"	PUNCT
easat-9154	353	17	corporate	corporate	ADJ
easat-9154	353	18	social	social	ADJ
easat-9154	353	19	responsibility	responsibility	NOUN
easat-9154	353	20	disclosure	disclosure	NOUN
easat-9154	353	21	,	,	PUNCT
easat-9154	353	22	corporate	corporate	ADJ
easat-9154	353	23	governance	governance	NOUN
easat-9154	353	24	disclosures	disclosure	NOUN
easat-9154	353	25	,	,	PUNCT
easat-9154	353	26	and	and	CCONJ
easat-9154	353	27	firm	firm	ADJ
easat-9154	353	28	value	value	NOUN
easat-9154	353	29	in	in	ADP
easat-9154	353	30	indonesia	indonesia	PROPN
easat-9154	353	31	chemical	chemical	PROPN
easat-9154	353	32	,	,	PUNCT
easat-9154	353	33	plastic	plastic	NOUN
easat-9154	353	34	,	,	PUNCT
easat-9154	353	35	and	and	CCONJ
easat-9154	353	36	packaging	package	VERB
easat-9154	353	37	sub	sub	ADJ
easat-9154	353	38	-	-	ADJ
easat-9154	353	39	sector	sector	ADJ
easat-9154	353	40	companies	company	NOUN
easat-9154	353	41	,	,	PUNCT
easat-9154	353	42	"	"	PUNCT
easat-9154	353	43	accounting	account	VERB
easat-9154	353	44	analysis	analysis	NOUN
easat-9154	353	45	journal	journal	NOUN
easat-9154	353	46	,	,	PUNCT
easat-9154	353	47	vol	vol	NOUN
easat-9154	353	48	.	.	PROPN
easat-9154	353	49	10	10	NUM
easat-9154	353	50	,	,	PUNCT
easat-9154	353	51	no	no	INTJ
easat-9154	353	52	.	.	NOUN
easat-9154	353	53	1	1	NUM
easat-9154	353	54	,	,	PUNCT
easat-9154	353	55	pp	pp	ADJ
easat-9154	353	56	.	.	PUNCT
easat-9154	354	1	9	9	NUM
easat-9154	354	2	-	-	SYM
easat-9154	354	3	17	17	NUM
easat-9154	354	4	,	,	PUNCT
easat-9154	354	5	2021	2021	NUM
easat-9154	354	6	.	.	PUNCT
easat-9154	355	1	[	[	X
easat-9154	355	2	12	12	NUM
easat-9154	355	3	]	]	X
easat-9154	355	4	u.	u.	PROPN
easat-9154	355	5	haryono	haryono	PROPN
easat-9154	355	6	and	and	CCONJ
easat-9154	355	7	a.	a.	NOUN
easat-9154	355	8	paminto	paminto	NOUN
easat-9154	355	9	,	,	PUNCT
easat-9154	355	10	"	"	PUNCT
easat-9154	355	11	corporate	corporate	ADJ
easat-9154	355	12	governance	governance	NOUN
easat-9154	355	13	and	and	CCONJ
easat-9154	355	14	firm	firm	ADJ
easat-9154	355	15	value	value	NOUN
easat-9154	355	16	:	:	PUNCT
easat-9154	355	17	the	the	DET
easat-9154	355	18	mediating	mediate	VERB
easat-9154	355	19	effect	effect	NOUN
easat-9154	355	20	of	of	ADP
easat-9154	355	21	financial	financial	ADJ
easat-9154	355	22	performance	performance	NOUN
easat-9154	355	23	and	and	CCONJ
easat-9154	355	24	firm	firm	ADJ
easat-9154	355	25	risk	risk	NOUN
easat-9154	355	26	,	,	PUNCT
easat-9154	355	27	"	"	PUNCT
easat-9154	355	28	european	european	ADJ
easat-9154	355	29	journal	journal	PROPN
easat-9154	355	30	of	of	ADP
easat-9154	355	31	business	business	NOUN
easat-9154	355	32	and	and	CCONJ
easat-9154	355	33	management	management	NOUN
easat-9154	355	34	,	,	PUNCT
easat-9154	355	35	vol	vol	NOUN
easat-9154	355	36	.	.	PROPN
easat-9154	355	37	7	7	NUM
easat-9154	355	38	,	,	PUNCT
easat-9154	355	39	no	no	INTJ
easat-9154	355	40	.	.	NOUN
easat-9154	355	41	35	35	NUM
easat-9154	355	42	,	,	PUNCT
easat-9154	355	43	pp	pp	ADJ
easat-9154	355	44	.	.	PUNCT
easat-9154	356	1	18–24	18–24	NUM
easat-9154	356	2	,	,	PUNCT
easat-9154	356	3	2015	2015	NUM
easat-9154	356	4	.	.	PUNCT
easat-9154	357	1	[	[	X
easat-9154	357	2	13	13	NUM
easat-9154	357	3	]	]	PUNCT
easat-9154	357	4	a.	a.	NOUN
easat-9154	357	5	susilo	susilo	PROPN
easat-9154	357	6	,	,	PUNCT
easat-9154	357	7	s.	s.	PROPN
easat-9154	357	8	sulastri	sulastri	PROPN
easat-9154	357	9	,	,	PUNCT
easat-9154	357	10	and	and	CCONJ
easat-9154	357	11	i.	i.	NOUN
easat-9154	357	12	isnurhadi	isnurhadi	PROPN
easat-9154	357	13	,	,	PUNCT
easat-9154	357	14	"	"	PUNCT
easat-9154	357	15	good	good	ADJ
easat-9154	357	16	corporate	corporate	ADJ
easat-9154	357	17	governance	governance	NOUN
easat-9154	357	18	,	,	PUNCT
easat-9154	357	19	business	business	NOUN
easat-9154	357	20	risk	risk	NOUN
easat-9154	357	21	and	and	CCONJ
easat-9154	357	22	financial	financial	ADJ
easat-9154	357	23	performance	performance	NOUN
easat-9154	357	24	on	on	ADP
easat-9154	357	25	company	company	NOUN
easat-9154	357	26	value	value	NOUN
easat-9154	357	27	,	,	PUNCT
easat-9154	357	28	"	"	PUNCT
easat-9154	357	29	jurnal	jurnal	ADJ
easat-9154	357	30	analisis	analisis	NOUN
easat-9154	357	31	bisnis	bisnis	PROPN
easat-9154	357	32	ekonomi	ekonomi	PROPN
easat-9154	357	33	,	,	PUNCT
easat-9154	357	34	vol	vol	NOUN
easat-9154	357	35	.	.	PROPN
easat-9154	357	36	16	16	NUM
easat-9154	357	37	,	,	PUNCT
easat-9154	357	38	no	no	INTJ
easat-9154	357	39	.	.	NOUN
easat-9154	357	40	1	1	NUM
easat-9154	357	41	,	,	PUNCT
easat-9154	357	42	pp	pp	ADJ
easat-9154	357	43	.	.	PUNCT
easat-9154	357	44	63	63	NUM
easat-9154	357	45	-	-	SYM
easat-9154	357	46	72	72	NUM
easat-9154	357	47	,	,	PUNCT
easat-9154	357	48	2018	2018	NUM
easat-9154	357	49	.	.	PUNCT
easat-9154	358	1	[	[	X
easat-9154	358	2	14	14	NUM
easat-9154	358	3	]	]	PUNCT
easat-9154	358	4	a.	a.	NOUN
easat-9154	358	5	ahmad	ahmad	PROPN
easat-9154	358	6	,	,	PUNCT
easat-9154	358	7	a.	a.	PROPN
easat-9154	358	8	dea	dea	PROPN
easat-9154	358	9	restiya	restiya	PROPN
easat-9154	358	10	,	,	PUNCT
easat-9154	358	11	and	and	CCONJ
easat-9154	358	12	h.	h.	PROPN
easat-9154	358	13	mohammad	mohammad	PROPN
easat-9154	358	14	,	,	PUNCT
easat-9154	358	15	"	"	PUNCT
easat-9154	358	16	effect	effect	NOUN
easat-9154	358	17	of	of	ADP
easat-9154	358	18	good	good	ADJ
easat-9154	358	19	corporate	corporate	ADJ
easat-9154	358	20	governance	governance	NOUN
easat-9154	358	21	on	on	ADP
easat-9154	358	22	company	company	NOUN
easat-9154	358	23	profitability	profitability	PROPN
easat-9154	358	24	re	re	PROPN
easat-9154	358	25	&	&	CCONJ
easat-9154	358	26	property	property	NOUN
easat-9154	358	27	sector	sector	NOUN
easat-9154	358	28	in	in	ADP
easat-9154	358	29	indonesia	indonesia	PROPN
easat-9154	358	30	,	,	PUNCT
easat-9154	358	31	"	"	PUNCT
easat-9154	358	32	jurnal	jurnal	ADJ
easat-9154	358	33	akuntansi	akuntansi	PROPN
easat-9154	358	34	,	,	PUNCT
easat-9154	358	35	vol	vol	NOUN
easat-9154	358	36	.	.	PROPN
easat-9154	358	37	23	23	NUM
easat-9154	358	38	,	,	PUNCT
easat-9154	358	39	no	no	INTJ
easat-9154	358	40	.	.	NOUN
easat-9154	358	41	1	1	NUM
easat-9154	358	42	,	,	PUNCT
easat-9154	358	43	pp	pp	ADJ
easat-9154	358	44	.	.	PUNCT
easat-9154	359	1	18	18	NUM
easat-9154	359	2	33	33	NUM
easat-9154	359	3	,	,	PUNCT
easat-9154	359	4	2019	2019	NUM
easat-9154	359	5	.	.	PUNCT
easat-9154	359	6	https://doi.org/10.24912/ja.v23i1.457	https://doi.org/10.24912/ja.v23i1.457	NUM
easat-9154	360	1	[	[	X
easat-9154	360	2	15	15	NUM
easat-9154	360	3	]	]	PUNCT
easat-9154	360	4	a.	a.	NOUN
easat-9154	360	5	a.	a.	NOUN
easat-9154	360	6	hapsari	hapsari	PROPN
easat-9154	360	7	,	,	PUNCT
easat-9154	360	8	"	"	PUNCT
easat-9154	360	9	the	the	DET
easat-9154	360	10	influence	influence	NOUN
easat-9154	360	11	of	of	ADP
easat-9154	360	12	good	good	ADJ
easat-9154	360	13	corporate	corporate	ADJ
easat-9154	360	14	governance	governance	NOUN
easat-9154	360	15	(	(	PUNCT
easat-9154	360	16	gcg	gcg	NOUN
easat-9154	360	17	)	)	PUNCT
easat-9154	360	18	and	and	CCONJ
easat-9154	360	19	corporate	corporate	ADJ
easat-9154	360	20	social	social	ADJ
easat-9154	360	21	responsibility	responsibility	NOUN
easat-9154	360	22	on	on	ADP
easat-9154	360	23	company	company	NOUN
easat-9154	360	24	value	value	NOUN
easat-9154	360	25	,	,	PUNCT
easat-9154	360	26	"	"	PUNCT
easat-9154	360	27	jurnal	jurnal	ADJ
easat-9154	360	28	bakti	bakti	PROPN
easat-9154	360	29	masyarakat	masyarakat	PROPN
easat-9154	360	30	indonesia	indonesia	PROPN
easat-9154	360	31	,	,	PUNCT
easat-9154	360	32	vol	vol	NOUN
easat-9154	360	33	.	.	PROPN
easat-9154	360	34	1	1	NUM
easat-9154	360	35	,	,	PUNCT
easat-9154	360	36	no	no	INTJ
easat-9154	360	37	.	.	NOUN
easat-9154	360	38	1	1	NUM
easat-9154	360	39	,	,	PUNCT
easat-9154	360	40	pp	pp	ADJ
easat-9154	360	41	.	.	PUNCT
easat-9154	361	1	211–222	211–222	NUM
easat-9154	361	2	,	,	PUNCT
easat-9154	361	3	2018	2018	NUM
easat-9154	361	4	.	.	PUNCT
easat-9154	362	1	https://doi.org/10.24912/jbmi.v1i1.1900	https://doi.org/10.24912/jbmi.v1i1.1900	X
easat-9154	362	2	[	[	X
easat-9154	362	3	16	16	NUM
easat-9154	362	4	]	]	PUNCT
easat-9154	362	5	m.	m.	NOUN
easat-9154	362	6	mutmainah	mutmainah	PROPN
easat-9154	362	7	,	,	PUNCT
easat-9154	362	8	"	"	PUNCT
easat-9154	362	9	analysis	analysis	NOUN
easat-9154	362	10	of	of	ADP
easat-9154	362	11	good	good	ADJ
easat-9154	362	12	corporate	corporate	ADJ
easat-9154	362	13	governance	governance	NOUN
easat-9154	362	14	on	on	ADP
easat-9154	362	15	company	company	NOUN
easat-9154	362	16	value	value	NOUN
easat-9154	362	17	,	,	PUNCT
easat-9154	362	18	"	"	PUNCT
easat-9154	362	19	jurnal	jurnal	PROPN
easat-9154	362	20	stie	stie	PROPN
easat-9154	362	21	dewantara	dewantara	PROPN
easat-9154	362	22	,	,	PUNCT
easat-9154	362	23	vol	vol	NOUN
easat-9154	362	24	.	.	PROPN
easat-9154	363	1	10	10	NUM
easat-9154	363	2	,	,	PUNCT
easat-9154	363	3	no	no	INTJ
easat-9154	363	4	.	.	NOUN
easat-9154	363	5	2	2	NUM
easat-9154	363	6	,	,	PUNCT
easat-9154	363	7	pp	pp	ADJ
easat-9154	363	8	.	.	PUNCT
easat-9154	364	1	181	181	NUM
easat-9154	364	2	-	-	SYM
easat-9154	364	3	195	195	NUM
easat-9154	364	4	,	,	PUNCT
easat-9154	364	5	2015	2015	NUM
easat-9154	364	6	.	.	PUNCT
easat-9154	365	1	[	[	X
easat-9154	365	2	17	17	NUM
easat-9154	365	3	]	]	PUNCT
easat-9154	365	4	t.	t.	NOUN
easat-9154	365	5	sitorus	sitorus	NOUN
easat-9154	365	6	and	and	CCONJ
easat-9154	365	7	t.	t.	PROPN
easat-9154	365	8	v.	v.	PROPN
easat-9154	365	9	t.	t.	PROPN
easat-9154	365	10	sitorus	sitorus	PROPN
easat-9154	365	11	,	,	PUNCT
easat-9154	365	12	"	"	PUNCT
easat-9154	365	13	good	good	ADJ
easat-9154	365	14	corporate	corporate	ADJ
easat-9154	365	15	governance	governance	NOUN
easat-9154	365	16	and	and	CCONJ
easat-9154	365	17	firm	firm	ADJ
easat-9154	365	18	value	value	NOUN
easat-9154	365	19	:	:	PUNCT
easat-9154	365	20	the	the	DET
easat-9154	365	21	role	role	NOUN
easat-9154	365	22	of	of	ADP
easat-9154	365	23	corporate	corporate	ADJ
easat-9154	365	24	social	social	ADJ
easat-9154	365	25	responsibility	responsibility	NOUN
easat-9154	365	26	,	,	PUNCT
easat-9154	365	27	"	"	PUNCT
easat-9154	365	28	corporate	corporate	ADJ
easat-9154	365	29	ownership	ownership	NOUN
easat-9154	365	30	&	&	CCONJ
easat-9154	365	31	control	control	PROPN
easat-9154	365	32	,	,	PUNCT
easat-9154	365	33	vol	vol	NOUN
easat-9154	365	34	.	.	PROPN
easat-9154	365	35	14	14	NUM
easat-9154	365	36	,	,	PUNCT
easat-9154	365	37	no	no	INTJ
easat-9154	365	38	.	.	NOUN
easat-9154	365	39	4	4	NUM
easat-9154	365	40	-	-	SYM
easat-9154	365	41	1	1	NUM
easat-9154	365	42	,	,	PUNCT
easat-9154	365	43	pp	pp	ADJ
easat-9154	365	44	.	.	PUNCT
easat-9154	366	1	328	328	NUM
easat-9154	366	2	-	-	SYM
easat-9154	366	3	336	336	NUM
easat-9154	366	4	,	,	PUNCT
easat-9154	366	5	2017	2017	NUM
easat-9154	366	6	.	.	PUNCT
easat-9154	366	7	https://doi.org/10.22495/cocv14i4c1art14	https://doi.org/10.22495/cocv14i4c1art14	PUNCT
easat-9154	367	1	[	[	X
easat-9154	367	2	18	18	NUM
easat-9154	367	3	]	]	X
easat-9154	367	4	u.	u.	NOUN
easat-9154	367	5	sekaran	sekaran	PROPN
easat-9154	367	6	and	and	CCONJ
easat-9154	367	7	r.	r.	PROPN
easat-9154	367	8	bougie	bougie	NOUN
easat-9154	367	9	,	,	PUNCT
easat-9154	367	10	research	research	NOUN
easat-9154	367	11	methods	method	NOUN
easat-9154	367	12	for	for	ADP
easat-9154	367	13	business	business	NOUN
easat-9154	367	14	:	:	PUNCT
easat-9154	367	15	a	a	DET
easat-9154	367	16	skill	skill	NOUN
easat-9154	367	17	-	-	PUNCT
easat-9154	367	18	building	building	NOUN
easat-9154	367	19	approach	approach	NOUN
easat-9154	367	20	,	,	PUNCT
easat-9154	367	21	7th	7th	ADJ
easat-9154	367	22	ed	ed	NOUN
easat-9154	367	23	.	.	PUNCT
easat-9154	367	24	chichester	chichester	PROPN
easat-9154	367	25	,	,	PUNCT
easat-9154	367	26	west	west	PROPN
easat-9154	367	27	sussex	sussex	PROPN
easat-9154	367	28	,	,	PUNCT
easat-9154	367	29	uk	uk	PROPN
easat-9154	367	30	:	:	PUNCT
easat-9154	367	31	john	john	PROPN
easat-9154	367	32	wiley	wiley	PROPN
easat-9154	367	33	&	&	CCONJ
easat-9154	367	34	sons	son	NOUN
easat-9154	367	35	,	,	PUNCT
easat-9154	367	36	2016	2016	NUM
easat-9154	367	37	.	.	PUNCT
easat-9154	368	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9154	369	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-9154	369	2	https://doi.org/10.29040/jap.v21i1.1078	https://doi.org/10.29040/jap.v21i1.1078	PROPN
easat-9154	369	3	https://doi.org/10.21831/nominal.v1i2.1000	https://doi.org/10.21831/nominal.v1i2.1000	PROPN
easat-9154	369	4	https://doi.org/10.1108/ijoem-09-2020-1146	https://doi.org/10.1108/ijoem-09-2020-1146	NOUN
easat-9154	369	5	https://doi.org/10.23887/ijssb.v4i4.29688	https://doi.org/10.23887/ijssb.v4i4.29688	PROPN
easat-9154	369	6	https://doi.org/10.24912/ja.v23i1.457	https://doi.org/10.24912/ja.v23i1.457	NUM
easat-9154	369	7	https://doi.org/10.24912/jbmi.v1i1.1900	https://doi.org/10.24912/jbmi.v1i1.1900	NOUN
easat-9154	369	8	https://doi.org/10.22495/cocv14i4c1art14	https://doi.org/10.22495/cocv14i4c1art14	NOUN
easat-9154	369	9	2296	2296	NUM
easat-9154	369	10	edelweiss	edelweiss	PROPN
easat-9154	369	11	applied	apply	VERB
easat-9154	369	12	science	science	NOUN
easat-9154	369	13	and	and	CCONJ
easat-9154	369	14	technology	technology	NOUN
easat-9154	369	15	issn	issn	PROPN
easat-9154	369	16	:	:	PUNCT
easat-9154	369	17	2576	2576	NUM
easat-9154	369	18	-	-	SYM
easat-9154	369	19	8484	8484	NUM
easat-9154	369	20	vol	vol	NOUN
easat-9154	369	21	.	.	PROPN
easat-9154	370	1	9	9	NUM
easat-9154	370	2	,	,	PUNCT
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easat-9154	370	4	.	.	NOUN
easat-9154	370	5	7	7	NUM
easat-9154	370	6	:	:	SYM
easat-9154	370	7	2283	2283	NUM
easat-9154	370	8	-	-	SYM
easat-9154	370	9	2296	2296	NUM
easat-9154	370	10	,	,	PUNCT
easat-9154	370	11	2025	2025	NUM
easat-9154	370	12	doi	doi	NOUN
easat-9154	370	13	:	:	PUNCT
easat-9154	370	14	10.55214/2576	10.55214/2576	NUM
easat-9154	370	15	-	-	PUNCT
easat-9154	370	16	8484.v9i7.9154	8484.v9i7.9154	NUM
easat-9154	370	17	©	©	PROPN
easat-9154	370	18	2025	2025	NUM
easat-9154	370	19	by	by	ADP
easat-9154	370	20	the	the	DET
easat-9154	370	21	authors	author	NOUN
easat-9154	370	22	;	;	PUNCT
easat-9154	370	23	licensee	licensee	PROPN
easat-9154	370	24	learning	learning	NOUN
easat-9154	370	25	gate	gate	NOUN
easat-9154	371	1	[	[	X
easat-9154	371	2	19	19	NUM
easat-9154	371	3	]	]	X
easat-9154	371	4	a.	a.	NOUN
easat-9154	371	5	tobing	tobing	NOUN
easat-9154	371	6	,	,	PUNCT
easat-9154	371	7	y.	y.	PROPN
easat-9154	371	8	arkeman	arkeman	PROPN
easat-9154	371	9	,	,	PUNCT
easat-9154	371	10	b.	b.	PROPN
easat-9154	371	11	sanim	sanim	PROPN
easat-9154	371	12	,	,	PUNCT
easat-9154	371	13	and	and	CCONJ
easat-9154	371	14	n.	n.	PROPN
easat-9154	371	15	nuryartono	nuryartono	PROPN
easat-9154	371	16	,	,	PUNCT
easat-9154	371	17	"	"	PUNCT
easat-9154	371	18	the	the	DET
easat-9154	371	19	impact	impact	NOUN
easat-9154	371	20	of	of	ADP
easat-9154	371	21	good	good	ADJ
easat-9154	371	22	corporate	corporate	ADJ
easat-9154	371	23	governance	governance	NOUN
easat-9154	371	24	implementation	implementation	NOUN
easat-9154	371	25	on	on	ADP
easat-9154	371	26	the	the	DET
easat-9154	371	27	level	level	NOUN
easat-9154	371	28	of	of	ADP
easat-9154	371	29	health	health	NOUN
easat-9154	371	30	and	and	CCONJ
easat-9154	371	31	competitiveness	competitiveness	NOUN
easat-9154	371	32	in	in	ADP
easat-9154	371	33	indonesian	indonesian	ADJ
easat-9154	371	34	banking	banking	NOUN
easat-9154	371	35	,	,	PUNCT
easat-9154	371	36	"	"	PUNCT
easat-9154	371	37	jurnal	jurnal	ADJ
easat-9154	371	38	manajemen	manajeman	NOUN
easat-9154	371	39	teknologi	teknologi	PROPN
easat-9154	371	40	,	,	PUNCT
easat-9154	371	41	vol	vol	NOUN
easat-9154	371	42	.	.	PROPN
easat-9154	371	43	12	12	NUM
easat-9154	371	44	,	,	PUNCT
easat-9154	371	45	no	no	INTJ
easat-9154	371	46	.	.	NOUN
easat-9154	371	47	3	3	NUM
easat-9154	371	48	,	,	PUNCT
easat-9154	371	49	pp	pp	ADJ
easat-9154	371	50	.	.	PUNCT
easat-9154	372	1	298	298	NUM
easat-9154	372	2	–	–	PUNCT
easat-9154	372	3	318	318	NUM
easat-9154	372	4	,	,	PUNCT
easat-9154	372	5	2013	2013	NUM
easat-9154	372	6	.	.	PUNCT
easat-9154	373	1	[	[	X
easat-9154	373	2	20	20	NUM
easat-9154	373	3	]	]	PUNCT
easat-9154	373	4	w.	w.	PROPN
easat-9154	373	5	r.	r.	PROPN
easat-9154	373	6	scott	scott	PROPN
easat-9154	373	7	,	,	PUNCT
easat-9154	373	8	financial	financial	ADJ
easat-9154	373	9	accounting	accounting	NOUN
easat-9154	373	10	theory	theory	NOUN
easat-9154	373	11	,	,	PUNCT
easat-9154	373	12	7th	7th	ADJ
easat-9154	373	13	ed	ed	NOUN
easat-9154	373	14	.	.	PUNCT
easat-9154	374	1	upper	upper	ADJ
easat-9154	374	2	saddle	saddle	PROPN
easat-9154	374	3	river	river	PROPN
easat-9154	374	4	,	,	PUNCT
easat-9154	374	5	nj	nj	PROPN
easat-9154	374	6	:	:	PUNCT
easat-9154	374	7	prentice	prentice	NOUN
easat-9154	374	8	-	-	PUNCT
easat-9154	374	9	hall	hall	NOUN
easat-9154	374	10	,	,	PUNCT
easat-9154	374	11	2015	2015	NUM
easat-9154	374	12	.	.	PUNCT
easat-9154	375	1	[	[	X
easat-9154	375	2	21	21	NUM
easat-9154	375	3	]	]	PUNCT
easat-9154	375	4	m.	m.	NOUN
easat-9154	375	5	muslih	muslih	PROPN
easat-9154	375	6	and	and	CCONJ
easat-9154	375	7	c.	c.	PROPN
easat-9154	375	8	t.	t.	PROPN
easat-9154	375	9	mulyaningtyas	mulyaningtyas	PROPN
easat-9154	375	10	,	,	PUNCT
easat-9154	375	11	"	"	PUNCT
easat-9154	375	12	the	the	DET
easat-9154	375	13	influence	influence	NOUN
easat-9154	375	14	of	of	ADP
easat-9154	375	15	corporate	corporate	ADJ
easat-9154	375	16	governance	governance	NOUN
easat-9154	375	17	,	,	PUNCT
easat-9154	375	18	competition	competition	NOUN
easat-9154	375	19	and	and	CCONJ
easat-9154	375	20	company	company	NOUN
easat-9154	375	21	characteristics	characteristic	NOUN
easat-9154	375	22	on	on	ADP
easat-9154	375	23	company	company	NOUN
easat-9154	375	24	risk	risk	NOUN
easat-9154	375	25	disclosure	disclosure	NOUN
easat-9154	375	26	,	,	PUNCT
easat-9154	375	27	"	"	PUNCT
easat-9154	375	28	jurnal	jurnal	ADJ
easat-9154	375	29	aset	aset	NOUN
easat-9154	375	30	(	(	PUNCT
easat-9154	375	31	akuntansi	akuntansi	PROPN
easat-9154	375	32	riset	riset	PROPN
easat-9154	375	33	)	)	PUNCT
easat-9154	375	34	,	,	PUNCT
easat-9154	375	35	vol	vol	NOUN
easat-9154	375	36	.	.	PROPN
easat-9154	375	37	11	11	NUM
easat-9154	375	38	,	,	PUNCT
easat-9154	375	39	no	no	INTJ
easat-9154	375	40	.	.	NOUN
easat-9154	375	41	1	1	NUM
easat-9154	375	42	,	,	PUNCT
easat-9154	375	43	pp	pp	ADJ
easat-9154	375	44	.	.	PUNCT
easat-9154	376	1	179	179	NUM
easat-9154	376	2	-	-	SYM
easat-9154	376	3	188	188	NUM
easat-9154	376	4	,	,	PUNCT
easat-9154	376	5	2019	2019	NUM
easat-9154	376	6	.	.	PUNCT
easat-9154	377	1	[	[	X
easat-9154	377	2	22	22	NUM
easat-9154	377	3	]	]	X
easat-9154	377	4	national	national	PROPN
easat-9154	377	5	committee	committee	PROPN
easat-9154	377	6	on	on	ADP
easat-9154	377	7	governance	governance	NOUN
easat-9154	377	8	policy	policy	NOUN
easat-9154	377	9	(	(	PUNCT
easat-9154	377	10	knkg	knkg	PROPN
easat-9154	377	11	)	)	PUNCT
easat-9154	377	12	,	,	PUNCT
easat-9154	377	13	general	general	ADJ
easat-9154	377	14	guidelines	guideline	NOUN
easat-9154	377	15	for	for	ADP
easat-9154	377	16	good	good	ADJ
easat-9154	377	17	corporate	corporate	ADJ
easat-9154	377	18	governance	governance	NOUN
easat-9154	377	19	in	in	ADP
easat-9154	377	20	indonesia	indonesia	PROPN
easat-9154	377	21	.	.	PUNCT
easat-9154	378	1	jakarta	jakarta	PROPN
easat-9154	378	2	:	:	PUNCT
easat-9154	378	3	knkg	knkg	PROPN
easat-9154	378	4	,	,	PUNCT
easat-9154	378	5	2022	2022	NUM
easat-9154	378	6	.	.	PUNCT
easat-9154	379	1	[	[	X
easat-9154	379	2	23	23	NUM
easat-9154	379	3	]	]	X
easat-9154	379	4	c.	c.	PROPN
easat-9154	379	5	laurensia	laurensia	PROPN
easat-9154	379	6	,	,	PUNCT
easat-9154	379	7	"	"	PUNCT
easat-9154	379	8	the	the	DET
easat-9154	379	9	influence	influence	NOUN
easat-9154	379	10	of	of	ADP
easat-9154	379	11	good	good	ADJ
easat-9154	379	12	corporate	corporate	ADJ
easat-9154	379	13	governance	governance	NOUN
easat-9154	379	14	and	and	CCONJ
easat-9154	379	15	disclosure	disclosure	NOUN
easat-9154	379	16	on	on	ADP
easat-9154	379	17	firm	firm	ADJ
easat-9154	379	18	value	value	NOUN
easat-9154	379	19	in	in	ADP
easat-9154	379	20	public	public	ADJ
easat-9154	379	21	companies	company	NOUN
easat-9154	379	22	participating	participate	VERB
easat-9154	379	23	in	in	ADP
easat-9154	379	24	the	the	DET
easat-9154	379	25	cgpi	cgpi	NOUN
easat-9154	379	26	program	program	NOUN
easat-9154	379	27	for	for	ADP
easat-9154	379	28	the	the	DET
easat-9154	379	29	2009	2009	NUM
easat-9154	379	30	-	-	SYM
easat-9154	379	31	2014	2014	NUM
easat-9154	379	32	period	period	NOUN
easat-9154	379	33	,	,	PUNCT
easat-9154	379	34	"	"	PUNCT
easat-9154	379	35	calyptra	calyptra	ADJ
easat-9154	379	36	,	,	PUNCT
easat-9154	379	37	vol	vol	NOUN
easat-9154	379	38	.	.	PROPN
easat-9154	380	1	7	7	NUM
easat-9154	380	2	,	,	PUNCT
easat-9154	380	3	no	no	INTJ
easat-9154	380	4	.	.	NOUN
easat-9154	380	5	1	1	NUM
easat-9154	380	6	,	,	PUNCT
easat-9154	380	7	pp	pp	ADJ
easat-9154	380	8	.	.	PUNCT
easat-9154	381	1	95	95	NUM
easat-9154	381	2	-	-	SYM
easat-9154	381	3	108	108	NUM
easat-9154	381	4	,	,	PUNCT
easat-9154	381	5	2018	2018	NUM
easat-9154	381	6	.	.	PUNCT
easat-9154	382	1	[	[	X
easat-9154	382	2	24	24	NUM
easat-9154	382	3	]	]	X
easat-9154	382	4	n.	n.	PROPN
easat-9154	382	5	irawan	irawan	PROPN
easat-9154	382	6	and	and	CCONJ
easat-9154	382	7	d.	d.	PROPN
easat-9154	382	8	devie	devie	PROPN
easat-9154	382	9	,	,	PUNCT
easat-9154	382	10	"	"	PUNCT
easat-9154	382	11	the	the	DET
easat-9154	382	12	influence	influence	NOUN
easat-9154	382	13	of	of	ADP
easat-9154	382	14	corporate	corporate	ADJ
easat-9154	382	15	governance	governance	NOUN
easat-9154	382	16	on	on	ADP
easat-9154	382	17	firm	firm	ADJ
easat-9154	382	18	value	value	NOUN
easat-9154	382	19	with	with	ADP
easat-9154	382	20	financial	financial	ADJ
easat-9154	382	21	performance	performance	NOUN
easat-9154	382	22	as	as	ADP
easat-9154	382	23	an	an	DET
easat-9154	382	24	intervening	intervene	VERB
easat-9154	382	25	variable	variable	NOUN
easat-9154	382	26	in	in	ADP
easat-9154	382	27	lq45	lq45	PROPN
easat-9154	382	28	companies	company	NOUN
easat-9154	382	29	in	in	ADP
easat-9154	382	30	2012–2015	2012–2015	NUM
easat-9154	382	31	,	,	PUNCT
easat-9154	382	32	"	"	PUNCT
easat-9154	382	33	business	business	NOUN
easat-9154	382	34	accounting	accounting	NOUN
easat-9154	382	35	review	review	PROPN
easat-9154	382	36	,	,	PUNCT
easat-9154	382	37	vol	vol	NOUN
easat-9154	382	38	.	.	PROPN
easat-9154	382	39	5	5	NUM
easat-9154	382	40	,	,	PUNCT
easat-9154	382	41	no	no	INTJ
easat-9154	382	42	.	.	NOUN
easat-9154	382	43	1	1	NUM
easat-9154	382	44	,	,	PUNCT
easat-9154	382	45	pp	pp	ADJ
easat-9154	382	46	.	.	PUNCT
easat-9154	383	1	277–288	277–288	NUM
easat-9154	383	2	,	,	PUNCT
easat-9154	383	3	2017	2017	NUM
easat-9154	383	4	.	.	PUNCT
easat-9154	384	1	[	[	X
easat-9154	384	2	25	25	NUM
easat-9154	384	3	]	]	PUNCT
easat-9154	384	4	i.	i.	PROPN
easat-9154	384	5	k.	k.	PROPN
easat-9154	384	6	negara	negara	PROPN
easat-9154	384	7	,	,	PUNCT
easat-9154	384	8	"	"	PUNCT
easat-9154	384	9	analysis	analysis	NOUN
easat-9154	384	10	of	of	ADP
easat-9154	384	11	the	the	DET
easat-9154	384	12	effect	effect	NOUN
easat-9154	384	13	of	of	ADP
easat-9154	384	14	good	good	ADJ
easat-9154	384	15	corporate	corporate	ADJ
easat-9154	384	16	governance	governance	NOUN
easat-9154	384	17	on	on	ADP
easat-9154	384	18	company	company	NOUN
easat-9154	384	19	value	value	NOUN
easat-9154	384	20	with	with	ADP
easat-9154	384	21	corporate	corporate	ADJ
easat-9154	384	22	social	social	ADJ
easat-9154	384	23	responsibility	responsibility	NOUN
easat-9154	384	24	as	as	ADP
easat-9154	384	25	a	a	DET
easat-9154	384	26	moderating	moderate	VERB
easat-9154	384	27	variable	variable	NOUN
easat-9154	384	28	(	(	PUNCT
easat-9154	384	29	study	study	NOUN
easat-9154	384	30	on	on	ADP
easat-9154	384	31	the	the	DET
easat-9154	384	32	sri	sri	PROPN
easat-9154	384	33	-	-	PUNCT
easat-9154	384	34	kehati	kehati	PROPN
easat-9154	384	35	index	index	NOUN
easat-9154	384	36	listed	list	VERB
easat-9154	384	37	on	on	ADP
easat-9154	384	38	the	the	DET
easat-9154	384	39	idx	idx	NOUN
easat-9154	384	40	)	)	PUNCT
easat-9154	384	41	,	,	PUNCT
easat-9154	384	42	"	"	PUNCT
easat-9154	384	43	jmm	jmm	PROPN
easat-9154	384	44	unram	unram	PROPN
easat-9154	384	45	master	master	PROPN
easat-9154	384	46	of	of	ADP
easat-9154	384	47	management	management	NOUN
easat-9154	384	48	journal	journal	PROPN
easat-9154	384	49	,	,	PUNCT
easat-9154	384	50	vol	vol	NOUN
easat-9154	384	51	.	.	PROPN
easat-9154	384	52	8	8	NUM
easat-9154	384	53	,	,	PUNCT
easat-9154	384	54	no	no	INTJ
easat-9154	384	55	.	.	NOUN
easat-9154	384	56	1	1	NUM
easat-9154	384	57	,	,	PUNCT
easat-9154	384	58	pp	pp	ADJ
easat-9154	384	59	.	.	PUNCT
easat-9154	385	1	46	46	NUM
easat-9154	385	2	-	-	SYM
easat-9154	385	3	61	61	NUM
easat-9154	385	4	,	,	PUNCT
easat-9154	385	5	2019	2019	NUM
easat-9154	385	6	.	.	PUNCT
easat-9154	386	1	https://doi.org/10.29303/jmm.v8i1.414	https://doi.org/10.29303/jmm.v8i1.414	PROPN
easat-9154	387	1	[	[	X
easat-9154	387	2	26	26	NUM
easat-9154	387	3	]	]	PUNCT
easat-9154	387	4	t.	t.	NOUN
easat-9154	387	5	frans	fran	NOUN
easat-9154	387	6	,	,	PUNCT
easat-9154	387	7	r.	r.	PROPN
easat-9154	387	8	karamoy	karamoy	PROPN
easat-9154	387	9	,	,	PUNCT
easat-9154	387	10	and	and	CCONJ
easat-9154	387	11	z.	z.	PROPN
easat-9154	387	12	tirayoh	tirayoh	PROPN
easat-9154	387	13	,	,	PUNCT
easat-9154	387	14	"	"	PUNCT
easat-9154	387	15	the	the	DET
easat-9154	387	16	influence	influence	NOUN
easat-9154	387	17	of	of	ADP
easat-9154	387	18	good	good	ADJ
easat-9154	387	19	corporate	corporate	ADJ
easat-9154	387	20	governance	governance	NOUN
easat-9154	387	21	on	on	ADP
easat-9154	387	22	the	the	DET
easat-9154	387	23	competitiveness	competitiveness	NOUN
easat-9154	387	24	of	of	ADP
easat-9154	387	25	the	the	DET
easat-9154	387	26	banking	banking	NOUN
easat-9154	387	27	industry	industry	NOUN
easat-9154	387	28	in	in	ADP
easat-9154	387	29	indonesia	indonesia	PROPN
easat-9154	387	30	,	,	PUNCT
easat-9154	387	31	"	"	PUNCT
easat-9154	387	32	journal	journal	NOUN
easat-9154	387	33	of	of	ADP
easat-9154	387	34	economics	economic	NOUN
easat-9154	387	35	and	and	CCONJ
easat-9154	387	36	business	business	NOUN
easat-9154	387	37	,	,	PUNCT
easat-9154	387	38	vol	vol	NOUN
easat-9154	387	39	.	.	PROPN
easat-9154	387	40	5	5	NUM
easat-9154	387	41	,	,	PUNCT
easat-9154	387	42	no	no	INTJ
easat-9154	387	43	.	.	NOUN
easat-9154	387	44	2	2	NUM
easat-9154	387	45	,	,	PUNCT
easat-9154	387	46	pp	pp	ADJ
easat-9154	387	47	.	.	PUNCT
easat-9154	388	1	123	123	NUM
easat-9154	388	2	-	-	SYM
easat-9154	388	3	134	134	NUM
easat-9154	388	4	,	,	PUNCT
easat-9154	388	5	2017	2017	NUM
easat-9154	388	6	.	.	PUNCT
easat-9154	389	1	[	[	X
easat-9154	389	2	27	27	NUM
easat-9154	389	3	]	]	PUNCT
easat-9154	389	4	k.	k.	PROPN
easat-9154	389	5	amri	amri	PROPN
easat-9154	389	6	and	and	CCONJ
easat-9154	389	7	nazamudin	nazamudin	ADV
easat-9154	389	8	,	,	PUNCT
easat-9154	389	9	"	"	PUNCT
easat-9154	389	10	is	be	AUX
easat-9154	389	11	there	there	PRON
easat-9154	389	12	causality	causality	NOUN
easat-9154	389	13	relationship	relationship	NOUN
easat-9154	389	14	between	between	ADP
easat-9154	389	15	economic	economic	ADJ
easat-9154	389	16	growth	growth	NOUN
easat-9154	389	17	and	and	CCONJ
easat-9154	389	18	income	income	NOUN
easat-9154	389	19	inequality	inequality	NOUN
easat-9154	389	20	?	?	PUNCT
easat-9154	389	21	:	:	PUNCT
easat-9154	389	22	panel	panel	NOUN
easat-9154	389	23	data	datum	NOUN
easat-9154	389	24	evidence	evidence	NOUN
easat-9154	389	25	from	from	ADP
easat-9154	389	26	indonesia	indonesia	PROPN
easat-9154	389	27	,	,	PUNCT
easat-9154	389	28	"	"	PUNCT
easat-9154	389	29	eurasian	eurasian	ADJ
easat-9154	389	30	journal	journal	NOUN
easat-9154	389	31	of	of	ADP
easat-9154	389	32	economics	economic	NOUN
easat-9154	389	33	and	and	CCONJ
easat-9154	389	34	finance	finance	NOUN
easat-9154	389	35	,	,	PUNCT
easat-9154	389	36	vol	vol	NOUN
easat-9154	389	37	.	.	PROPN
easat-9154	389	38	6	6	NUM
easat-9154	389	39	,	,	PUNCT
easat-9154	389	40	no	no	INTJ
easat-9154	389	41	.	.	NOUN
easat-9154	389	42	2	2	NUM
easat-9154	389	43	,	,	PUNCT
easat-9154	389	44	pp	pp	ADJ
easat-9154	389	45	.	.	PUNCT
easat-9154	390	1	8	8	NUM
easat-9154	390	2	-	-	SYM
easat-9154	390	3	20	20	NUM
easat-9154	390	4	,	,	PUNCT
easat-9154	390	5	2018	2018	NUM
easat-9154	390	6	.	.	PUNCT
easat-9154	391	1	[	[	X
easat-9154	391	2	28	28	NUM
easat-9154	391	3	]	]	X
easat-9154	391	4	m.	m.	NOUN
easat-9154	391	5	salami	salami	NOUN
easat-9154	391	6	,	,	PUNCT
easat-9154	391	7	"	"	PUNCT
easat-9154	391	8	corporate	corporate	ADJ
easat-9154	391	9	governance	governance	NOUN
easat-9154	391	10	and	and	CCONJ
easat-9154	391	11	firm	firm	ADJ
easat-9154	391	12	performance	performance	NOUN
easat-9154	391	13	:	:	PUNCT
easat-9154	391	14	the	the	DET
easat-9154	391	15	role	role	NOUN
easat-9154	391	16	of	of	ADP
easat-9154	391	17	transparency	transparency	NOUN
easat-9154	391	18	and	and	CCONJ
easat-9154	391	19	board	board	NOUN
easat-9154	391	20	structure	structure	NOUN
easat-9154	391	21	,	,	PUNCT
easat-9154	391	22	"	"	PUNCT
easat-9154	391	23	journal	journal	NOUN
easat-9154	391	24	of	of	ADP
easat-9154	391	25	business	business	NOUN
easat-9154	391	26	and	and	CCONJ
easat-9154	391	27	management	management	NOUN
easat-9154	391	28	studies	study	NOUN
easat-9154	391	29	,	,	PUNCT
easat-9154	391	30	vol	vol	NOUN
easat-9154	391	31	.	.	PROPN
easat-9154	391	32	2	2	NUM
easat-9154	391	33	,	,	PUNCT
easat-9154	391	34	no	no	INTJ
easat-9154	391	35	.	.	NOUN
easat-9154	391	36	3	3	NUM
easat-9154	391	37	,	,	PUNCT
easat-9154	391	38	pp	pp	ADJ
easat-9154	391	39	.	.	PUNCT
easat-9154	392	1	45	45	NUM
easat-9154	392	2	-	-	SYM
easat-9154	392	3	53	53	NUM
easat-9154	392	4	,	,	PUNCT
easat-9154	392	5	2011	2011	NUM
easat-9154	392	6	.	.	PUNCT
easat-9154	393	1	[	[	X
easat-9154	393	2	29	29	NUM
easat-9154	393	3	]	]	PUNCT
easat-9154	393	4	a.	a.	NOUN
easat-9154	393	5	bzeouich	bzeouich	NOUN
easat-9154	393	6	,	,	PUNCT
easat-9154	393	7	"	"	PUNCT
easat-9154	393	8	impact	impact	NOUN
easat-9154	393	9	of	of	ADP
easat-9154	393	10	good	good	ADJ
easat-9154	393	11	corporate	corporate	ADJ
easat-9154	393	12	governance	governance	NOUN
easat-9154	393	13	on	on	ADP
easat-9154	393	14	firm	firm	ADJ
easat-9154	393	15	efficiency	efficiency	NOUN
easat-9154	393	16	:	:	PUNCT
easat-9154	393	17	evidence	evidence	NOUN
easat-9154	393	18	from	from	ADP
easat-9154	393	19	emerging	emerge	VERB
easat-9154	393	20	markets	market	NOUN
easat-9154	393	21	,	,	PUNCT
easat-9154	393	22	"	"	PUNCT
easat-9154	393	23	international	international	ADJ
easat-9154	393	24	journal	journal	NOUN
easat-9154	393	25	of	of	ADP
easat-9154	393	26	economics	economic	NOUN
easat-9154	393	27	and	and	CCONJ
easat-9154	393	28	finance	finance	NOUN
easat-9154	393	29	,	,	PUNCT
easat-9154	393	30	vol	vol	NOUN
easat-9154	393	31	.	.	PROPN
easat-9154	393	32	11	11	NUM
easat-9154	393	33	,	,	PUNCT
easat-9154	393	34	no	no	INTJ
easat-9154	393	35	.	.	NOUN
easat-9154	393	36	4	4	NUM
easat-9154	393	37	,	,	PUNCT
easat-9154	393	38	pp	pp	ADJ
easat-9154	393	39	.	.	PUNCT
easat-9154	394	1	112	112	NUM
easat-9154	394	2	-	-	SYM
easat-9154	394	3	124	124	NUM
easat-9154	394	4	,	,	PUNCT
easat-9154	394	5	2019	2019	NUM
easat-9154	394	6	.	.	PUNCT
easat-9154	395	1	[	[	X
easat-9154	395	2	30	30	NUM
easat-9154	395	3	]	]	X
easat-9154	395	4	h.	h.	PROPN
easat-9154	395	5	saputra	saputra	PROPN
easat-9154	395	6	and	and	CCONJ
easat-9154	395	7	s.	s.	PROPN
easat-9154	395	8	wardhani	wardhani	PROPN
easat-9154	395	9	,	,	PUNCT
easat-9154	395	10	"	"	PUNCT
easat-9154	395	11	the	the	DET
easat-9154	395	12	role	role	NOUN
easat-9154	395	13	of	of	ADP
easat-9154	395	14	corporate	corporate	ADJ
easat-9154	395	15	governance	governance	NOUN
easat-9154	395	16	in	in	ADP
easat-9154	395	17	building	build	VERB
easat-9154	395	18	investor	investor	NOUN
easat-9154	395	19	relations	relation	NOUN
easat-9154	395	20	and	and	CCONJ
easat-9154	395	21	stakeholder	stakeholder	NOUN
easat-9154	395	22	value	value	NOUN
easat-9154	395	23	,	,	PUNCT
easat-9154	395	24	"	"	PUNCT
easat-9154	395	25	journal	journal	NOUN
easat-9154	395	26	of	of	ADP
easat-9154	395	27	corporate	corporate	ADJ
easat-9154	395	28	governance	governance	NOUN
easat-9154	395	29	,	,	PUNCT
easat-9154	395	30	vol	vol	NOUN
easat-9154	395	31	.	.	PROPN
easat-9154	395	32	7	7	NUM
easat-9154	395	33	,	,	PUNCT
easat-9154	395	34	no	no	INTJ
easat-9154	395	35	.	.	NOUN
easat-9154	395	36	2	2	NUM
easat-9154	395	37	,	,	PUNCT
easat-9154	395	38	pp	pp	ADJ
easat-9154	395	39	.	.	PUNCT
easat-9154	395	40	35	35	NUM
easat-9154	395	41	-	-	SYM
easat-9154	395	42	47	47	NUM
easat-9154	395	43	,	,	PUNCT
easat-9154	395	44	2017	2017	NUM
easat-9154	395	45	.	.	PUNCT
easat-9154	396	1	[	[	X
easat-9154	396	2	31	31	NUM
easat-9154	396	3	]	]	X
easat-9154	396	4	f.	f.	PROPN
easat-9154	396	5	silva	silva	PROPN
easat-9154	396	6	and	and	CCONJ
easat-9154	396	7	n.	n.	PROPN
easat-9154	396	8	majluf	majluf	PROPN
easat-9154	396	9	,	,	PUNCT
easat-9154	396	10	"	"	PUNCT
easat-9154	396	11	corporate	corporate	ADJ
easat-9154	396	12	governance	governance	NOUN
easat-9154	396	13	and	and	CCONJ
easat-9154	396	14	operational	operational	ADJ
easat-9154	396	15	efficiency	efficiency	NOUN
easat-9154	396	16	:	:	PUNCT
easat-9154	396	17	evidence	evidence	NOUN
easat-9154	396	18	from	from	ADP
easat-9154	396	19	emerging	emerge	VERB
easat-9154	396	20	economies	economy	NOUN
easat-9154	396	21	,	,	PUNCT
easat-9154	396	22	"	"	PUNCT
easat-9154	396	23	journal	journal	NOUN
easat-9154	396	24	of	of	ADP
easat-9154	396	25	management	management	NOUN
easat-9154	396	26	and	and	CCONJ
easat-9154	396	27	finance	finance	NOUN
easat-9154	396	28	,	,	PUNCT
easat-9154	396	29	vol	vol	NOUN
easat-9154	396	30	.	.	PROPN
easat-9154	396	31	14	14	NUM
easat-9154	396	32	,	,	PUNCT
easat-9154	396	33	no	no	INTJ
easat-9154	396	34	.	.	NOUN
easat-9154	396	35	1	1	NUM
easat-9154	396	36	,	,	PUNCT
easat-9154	396	37	pp	pp	ADJ
easat-9154	396	38	.	.	PUNCT
easat-9154	397	1	23	23	NUM
easat-9154	397	2	-	-	SYM
easat-9154	397	3	38	38	NUM
easat-9154	397	4	,	,	PUNCT
easat-9154	397	5	2018	2018	NUM
easat-9154	397	6	.	.	PUNCT
easat-9154	398	1	[	[	X
easat-9154	398	2	32	32	NUM
easat-9154	398	3	]	]	PUNCT
easat-9154	398	4	a.	a.	NOUN
easat-9154	398	5	ghofur	ghofur	PROPN
easat-9154	398	6	and	and	CCONJ
easat-9154	398	7	a.	a.	NOUN
easat-9154	398	8	sukmaningrum	sukmaningrum	PROPN
easat-9154	398	9	,	,	PUNCT
easat-9154	398	10	"	"	PUNCT
easat-9154	398	11	the	the	DET
easat-9154	398	12	negative	negative	ADJ
easat-9154	398	13	impact	impact	NOUN
easat-9154	398	14	of	of	ADP
easat-9154	398	15	corporate	corporate	ADJ
easat-9154	398	16	governance	governance	NOUN
easat-9154	398	17	on	on	ADP
easat-9154	398	18	bank	bank	NOUN
easat-9154	398	19	efficiency	efficiency	NOUN
easat-9154	398	20	in	in	ADP
easat-9154	398	21	indonesia	indonesia	PROPN
easat-9154	398	22	,	,	PUNCT
easat-9154	398	23	"	"	PUNCT
easat-9154	398	24	asian	asian	ADJ
easat-9154	398	25	journal	journal	NOUN
easat-9154	398	26	of	of	ADP
easat-9154	398	27	accounting	accounting	NOUN
easat-9154	398	28	and	and	CCONJ
easat-9154	398	29	governance	governance	NOUN
easat-9154	398	30	,	,	PUNCT
easat-9154	398	31	vol	vol	NOUN
easat-9154	398	32	.	.	PROPN
easat-9154	398	33	9	9	NUM
easat-9154	398	34	,	,	PUNCT
easat-9154	398	35	pp	pp	ADJ
easat-9154	398	36	.	.	PUNCT
easat-9154	399	1	55	55	NUM
easat-9154	399	2	-	-	SYM
easat-9154	399	3	65	65	NUM
easat-9154	399	4	,	,	PUNCT
easat-9154	399	5	2018	2018	NUM
easat-9154	399	6	.	.	PUNCT
easat-9154	400	1	[	[	X
easat-9154	400	2	33	33	NUM
easat-9154	400	3	]	]	PUNCT
easat-9154	400	4	m.	m.	NOUN
easat-9154	400	5	jamil	jamil	PROPN
easat-9154	400	6	and	and	CCONJ
easat-9154	400	7	t.	t.	PROPN
easat-9154	400	8	m.	m.	PROPN
easat-9154	400	9	refi	refi	PROPN
easat-9154	400	10	,	,	PUNCT
easat-9154	400	11	"	"	PUNCT
easat-9154	400	12	the	the	DET
easat-9154	400	13	influence	influence	NOUN
easat-9154	400	14	of	of	ADP
easat-9154	400	15	corporate	corporate	ADJ
easat-9154	400	16	governance	governance	NOUN
easat-9154	400	17	on	on	ADP
easat-9154	400	18	the	the	DET
easat-9154	400	19	efficiency	efficiency	NOUN
easat-9154	400	20	of	of	ADP
easat-9154	400	21	islamic	islamic	ADJ
easat-9154	400	22	commercial	commercial	ADJ
easat-9154	400	23	banks	bank	NOUN
easat-9154	400	24	in	in	ADP
easat-9154	400	25	indonesia	indonesia	PROPN
easat-9154	400	26	,	,	PUNCT
easat-9154	400	27	"	"	PUNCT
easat-9154	400	28	jurnal	jurnal	PROPN
easat-9154	400	29	emt	emt	PROPN
easat-9154	400	30	kita	kita	PROPN
easat-9154	400	31	,	,	PUNCT
easat-9154	400	32	vol	vol	NOUN
easat-9154	400	33	.	.	PROPN
easat-9154	400	34	4	4	NUM
easat-9154	400	35	,	,	PUNCT
easat-9154	400	36	no	no	INTJ
easat-9154	400	37	.	.	NOUN
easat-9154	400	38	1	1	NUM
easat-9154	400	39	,	,	PUNCT
easat-9154	400	40	pp	pp	ADJ
easat-9154	400	41	.	.	PUNCT
easat-9154	401	1	50–58	50–58	NUM
easat-9154	401	2	,	,	PUNCT
easat-9154	401	3	2020	2020	NUM
easat-9154	401	4	.	.	PUNCT
easat-9154	402	1	[	[	X
easat-9154	402	2	34	34	NUM
easat-9154	402	3	]	]	PUNCT
easat-9154	402	4	a.	a.	PROPN
easat-9154	402	5	r.	r.	PROPN
easat-9154	402	6	kurniawan	kurniawan	PROPN
easat-9154	402	7	and	and	CCONJ
easat-9154	402	8	d.	d.	PROPN
easat-9154	402	9	p.	p.	PROPN
easat-9154	402	10	k.	k.	PROPN
easat-9154	402	11	mahardika	mahardika	PROPN
easat-9154	402	12	,	,	PUNCT
easat-9154	402	13	"	"	PUNCT
easat-9154	402	14	the	the	DET
easat-9154	402	15	influence	influence	NOUN
easat-9154	402	16	of	of	ADP
easat-9154	402	17	good	good	ADJ
easat-9154	402	18	corporate	corporate	ADJ
easat-9154	402	19	governance	governance	NOUN
easat-9154	402	20	(	(	PUNCT
easat-9154	402	21	gcg	gcg	PROPN
easat-9154	402	22	)	)	PUNCT
easat-9154	402	23	on	on	ADP
easat-9154	402	24	banking	banking	NOUN
easat-9154	402	25	efficiency	efficiency	NOUN
easat-9154	402	26	in	in	ADP
easat-9154	402	27	indonesia	indonesia	PROPN
easat-9154	402	28	for	for	ADP
easat-9154	402	29	the	the	DET
easat-9154	402	30	2015–2019	2015–2019	NUM
easat-9154	402	31	period	period	NOUN
easat-9154	402	32	,	,	PUNCT
easat-9154	402	33	"	"	PUNCT
easat-9154	402	34	e‑proceeding	e‑proceede	VERB
easat-9154	402	35	of	of	ADP
easat-9154	402	36	management	management	NOUN
easat-9154	402	37	,	,	PUNCT
easat-9154	402	38	vol	vol	NOUN
easat-9154	402	39	.	.	PROPN
easat-9154	402	40	8	8	NUM
easat-9154	402	41	,	,	PUNCT
easat-9154	402	42	no	no	INTJ
easat-9154	402	43	.	.	NOUN
easat-9154	402	44	6	6	NUM
easat-9154	402	45	,	,	PUNCT
easat-9154	402	46	pp	pp	ADJ
easat-9154	402	47	.	.	PUNCT
easat-9154	402	48	8249–8258	8249–8258	NUM
easat-9154	402	49	,	,	PUNCT
easat-9154	402	50	2021	2021	NUM
easat-9154	402	51	.	.	PUNCT
easat-9154	403	1	[	[	X
easat-9154	403	2	35	35	NUM
easat-9154	403	3	]	]	X
easat-9154	403	4	e.	e.	PROPN
easat-9154	403	5	eliana	eliana	PROPN
easat-9154	403	6	and	and	CCONJ
easat-9154	403	7	d.	d.	PROPN
easat-9154	403	8	wahyuni	wahyuni	PROPN
easat-9154	403	9	,	,	PUNCT
easat-9154	403	10	"	"	PUNCT
easat-9154	403	11	the	the	DET
easat-9154	403	12	impact	impact	NOUN
easat-9154	403	13	of	of	ADP
easat-9154	403	14	corporate	corporate	ADJ
easat-9154	403	15	governance	governance	NOUN
easat-9154	403	16	implementation	implementation	NOUN
easat-9154	403	17	on	on	ADP
easat-9154	403	18	the	the	DET
easat-9154	403	19	efficiency	efficiency	NOUN
easat-9154	403	20	of	of	ADP
easat-9154	403	21	commercial	commercial	ADJ
easat-9154	403	22	banks	bank	NOUN
easat-9154	403	23	in	in	ADP
easat-9154	403	24	indonesia	indonesia	PROPN
easat-9154	403	25	,	,	PUNCT
easat-9154	403	26	"	"	PUNCT
easat-9154	403	27	jurnal	jurnal	ADJ
easat-9154	403	28	ilmiah	ilmiah	PROPN
easat-9154	403	29	ekonomi	ekonomi	PROPN
easat-9154	403	30	global	global	PROPN
easat-9154	403	31	masa	masa	PROPN
easat-9154	403	32	kini	kini	PROPN
easat-9154	403	33	,	,	PUNCT
easat-9154	403	34	vol	vol	NOUN
easat-9154	403	35	.	.	PROPN
easat-9154	403	36	10	10	NUM
easat-9154	403	37	,	,	PUNCT
easat-9154	403	38	no	no	INTJ
easat-9154	403	39	.	.	NOUN
easat-9154	403	40	2	2	NUM
easat-9154	403	41	,	,	PUNCT
easat-9154	403	42	pp	pp	ADJ
easat-9154	403	43	.	.	PUNCT
easat-9154	403	44	111	111	NUM
easat-9154	403	45	-	-	SYM
easat-9154	403	46	118	118	NUM
easat-9154	403	47	,	,	PUNCT
easat-9154	403	48	2019	2019	NUM
easat-9154	403	49	.	.	PUNCT
easat-9154	404	1	https://doi.org/10.36982/jiegmk.v10i2.847	https://doi.org/10.36982/jiegmk.v10i2.847	PUNCT
easat-9154	405	1	[	[	X
easat-9154	405	2	36	36	NUM
easat-9154	405	3	]	]	X
easat-9154	405	4	h.	h.	PROPN
easat-9154	405	5	r.	r.	PROPN
easat-9154	405	6	jannah	jannah	PROPN
easat-9154	405	7	and	and	CCONJ
easat-9154	405	8	i.	i.	PROPN
easat-9154	405	9	p.	p.	PROPN
easat-9154	405	10	rahmawati	rahmawati	PROPN
easat-9154	405	11	,	,	PUNCT
easat-9154	405	12	"	"	PUNCT
easat-9154	405	13	corporate	corporate	ADJ
easat-9154	405	14	governance	governance	NOUN
easat-9154	405	15	and	and	CCONJ
easat-9154	405	16	investment	investment	NOUN
easat-9154	405	17	efficiency	efficiency	NOUN
easat-9154	405	18	,	,	PUNCT
easat-9154	405	19	"	"	PUNCT
easat-9154	405	20	jurnal	jurnal	PROPN
easat-9154	405	21	akuntansi	akuntansi	PROPN
easat-9154	405	22	dan	dan	PROPN
easat-9154	405	23	bisnis	bisnis	PROPN
easat-9154	405	24	,	,	PUNCT
easat-9154	405	25	vol	vol	NOUN
easat-9154	405	26	.	.	PROPN
easat-9154	405	27	20	20	NUM
easat-9154	405	28	,	,	PUNCT
easat-9154	405	29	no	no	INTJ
easat-9154	405	30	.	.	NOUN
easat-9154	405	31	2	2	NUM
easat-9154	405	32	,	,	PUNCT
easat-9154	405	33	pp	pp	ADJ
easat-9154	405	34	.	.	PUNCT
easat-9154	405	35	159	159	NUM
easat-9154	405	36	-	-	SYM
easat-9154	405	37	172	172	NUM
easat-9154	405	38	,	,	PUNCT
easat-9154	405	39	2020	2020	NUM
easat-9154	405	40	.	.	PUNCT
easat-9154	406	1	https://doi.org/10.20961/jab.v20i2.516	https://doi.org/10.20961/jab.v20i2.516	X
easat-9154	406	2	[	[	X
easat-9154	406	3	37	37	NUM
easat-9154	406	4	]	]	X
easat-9154	406	5	i.	i.	PROPN
easat-9154	406	6	jonathan	jonathan	PROPN
easat-9154	406	7	,	,	PUNCT
easat-9154	406	8	"	"	PUNCT
easat-9154	406	9	the	the	DET
easat-9154	406	10	effect	effect	NOUN
easat-9154	406	11	of	of	ADP
easat-9154	406	12	operational	operational	ADJ
easat-9154	406	13	efficiency	efficiency	NOUN
easat-9154	406	14	on	on	ADP
easat-9154	406	15	company	company	NOUN
easat-9154	406	16	value	value	NOUN
easat-9154	406	17	with	with	ADP
easat-9154	406	18	good	good	ADJ
easat-9154	406	19	corporate	corporate	ADJ
easat-9154	406	20	governance	governance	NOUN
easat-9154	406	21	as	as	ADP
easat-9154	406	22	a	a	DET
easat-9154	406	23	moderating	moderate	VERB
easat-9154	406	24	variable	variable	NOUN
easat-9154	406	25	in	in	ADP
easat-9154	406	26	the	the	DET
easat-9154	406	27	banking	banking	NOUN
easat-9154	406	28	sector	sector	NOUN
easat-9154	406	29	on	on	ADP
easat-9154	406	30	the	the	DET
easat-9154	406	31	idx	idx	NOUN
easat-9154	406	32	,	,	PUNCT
easat-9154	406	33	"	"	PUNCT
easat-9154	406	34	jurnal	jurnal	ADJ
easat-9154	406	35	ilmu	ilmu	PROPN
easat-9154	406	36	dan	dan	PROPN
easat-9154	406	37	riset	riset	PROPN
easat-9154	406	38	manajemen	manajeman	NOUN
easat-9154	406	39	,	,	PUNCT
easat-9154	406	40	vol	vol	NOUN
easat-9154	406	41	.	.	PROPN
easat-9154	407	1	6	6	NUM
easat-9154	407	2	,	,	PUNCT
easat-9154	407	3	no	no	INTJ
easat-9154	407	4	.	.	NOUN
easat-9154	407	5	5	5	NUM
easat-9154	407	6	,	,	PUNCT
easat-9154	407	7	pp	pp	ADJ
easat-9154	407	8	.	.	PUNCT
easat-9154	408	1	114	114	NUM
easat-9154	408	2	-	-	SYM
easat-9154	408	3	127	127	NUM
easat-9154	408	4	,	,	PUNCT
easat-9154	408	5	2017	2017	NUM
easat-9154	408	6	.	.	PUNCT
easat-9154	409	1	[	[	X
easat-9154	409	2	38	38	NUM
easat-9154	409	3	]	]	PUNCT
easat-9154	409	4	e.	e.	PROPN
easat-9154	409	5	mashiri	mashiri	PROPN
easat-9154	409	6	and	and	CCONJ
easat-9154	409	7	f.	f.	PROPN
easat-9154	409	8	sebele	sebele	PROPN
easat-9154	409	9	,	,	PUNCT
easat-9154	409	10	"	"	PUNCT
easat-9154	409	11	an	an	DET
easat-9154	409	12	analysis	analysis	NOUN
easat-9154	409	13	of	of	ADP
easat-9154	409	14	the	the	DET
easat-9154	409	15	relationship	relationship	NOUN
easat-9154	409	16	between	between	ADP
easat-9154	409	17	efficiency	efficiency	NOUN
easat-9154	409	18	and	and	CCONJ
easat-9154	409	19	corporate	corporate	ADJ
easat-9154	409	20	governance	governance	NOUN
easat-9154	409	21	:	:	PUNCT
easat-9154	409	22	evidence	evidence	NOUN
easat-9154	409	23	from	from	ADP
easat-9154	409	24	selected	select	VERB
easat-9154	409	25	banks	bank	NOUN
easat-9154	409	26	in	in	ADP
easat-9154	409	27	zimbabwe	zimbabwe	NOUN
easat-9154	409	28	,	,	PUNCT
easat-9154	409	29	"	"	PUNCT
easat-9154	409	30	iosr	iosr	ADJ
easat-9154	409	31	journal	journal	NOUN
easat-9154	409	32	of	of	ADP
easat-9154	409	33	business	business	NOUN
easat-9154	409	34	and	and	CCONJ
easat-9154	409	35	management	management	NOUN
easat-9154	409	36	,	,	PUNCT
easat-9154	409	37	vol	vol	NOUN
easat-9154	409	38	.	.	PROPN
easat-9154	409	39	16	16	NUM
easat-9154	409	40	,	,	PUNCT
easat-9154	409	41	no	no	INTJ
easat-9154	409	42	.	.	NOUN
easat-9154	409	43	2	2	NUM
easat-9154	409	44	,	,	PUNCT
easat-9154	409	45	pp	pp	ADJ
easat-9154	409	46	.	.	PUNCT
easat-9154	410	1	20–28	20–28	NUM
easat-9154	410	2	,	,	PUNCT
easat-9154	410	3	2014	2014	NUM
easat-9154	410	4	.	.	PUNCT
easat-9154	411	1	[	[	X
easat-9154	411	2	39	39	NUM
easat-9154	411	3	]	]	PUNCT
easat-9154	411	4	u.	u.	PROPN
easat-9154	411	5	i.	i.	PROPN
easat-9154	411	6	putri	putri	PROPN
easat-9154	411	7	and	and	CCONJ
easat-9154	411	8	a.	a.	NOUN
easat-9154	411	9	affandi	affandi	PROPN
easat-9154	411	10	,	,	PUNCT
easat-9154	411	11	"	"	PUNCT
easat-9154	411	12	ownership	ownership	NOUN
easat-9154	411	13	ratio	ratio	NOUN
easat-9154	411	14	and	and	CCONJ
easat-9154	411	15	efficiency	efficiency	NOUN
easat-9154	411	16	ratio	ratio	NOUN
easat-9154	411	17	to	to	ADP
easat-9154	411	18	profitability	profitability	NOUN
easat-9154	411	19	:	:	PUNCT
easat-9154	411	20	their	their	PRON
easat-9154	411	21	impact	impact	NOUN
easat-9154	411	22	on	on	ADP
easat-9154	411	23	firm	firm	ADJ
easat-9154	411	24	value	value	NOUN
easat-9154	411	25	,	,	PUNCT
easat-9154	411	26	"	"	PUNCT
easat-9154	411	27	jurnal	jurnal	ADJ
easat-9154	411	28	riset	riset	PROPN
easat-9154	411	29	bisnis	bisnis	PROPN
easat-9154	411	30	dan	dan	PROPN
easat-9154	411	31	manajemen	manajemen	PROPN
easat-9154	411	32	,	,	PUNCT
easat-9154	411	33	vol	vol	NOUN
easat-9154	411	34	.	.	PROPN
easat-9154	411	35	11	11	NUM
easat-9154	411	36	,	,	PUNCT
easat-9154	411	37	no	no	INTJ
easat-9154	411	38	.	.	NOUN
easat-9154	411	39	1	1	NUM
easat-9154	411	40	,	,	PUNCT
easat-9154	411	41	pp	pp	ADJ
easat-9154	411	42	.	.	PUNCT
easat-9154	412	1	40–43	40–43	NUM
easat-9154	412	2	,	,	PUNCT
easat-9154	412	3	2018	2018	NUM
easat-9154	412	4	.	.	PUNCT
easat-9154	413	1	https://doi.org/10.23969/jrbm.v11i1.871	https://doi.org/10.23969/jrbm.v11i1.871	PROPN
easat-9154	413	2	https://doi.org/10.29303/jmm.v8i1.414	https://doi.org/10.29303/jmm.v8i1.414	PROPN
easat-9154	413	3	https://doi.org/10.36982/jiegmk.v10i2.847	https://doi.org/10.36982/jiegmk.v10i2.847	VERB
easat-9154	413	4	https://doi.org/10.20961/jab.v20i2.516	https://doi.org/10.20961/jab.v20i2.516	VERB
easat-9154	413	5	https://doi.org/10.23969/jrbm.v11i1.871	https://doi.org/10.23969/jrbm.v11i1.871	NOUN