id	sid	tid	token	lemma	pos
ijtc-1022	1	1	the	the	DET
ijtc-1022	1	2	illomata	illomata	PROPN
ijtc-1022	1	3	international	international	PROPN
ijtc-1022	1	4	journal	journal	PROPN
ijtc-1022	1	5	of	of	ADP
ijtc-1022	1	6	management	management	NOUN
ijtc-1022	1	7	ilomata	ilomata	PROPN
ijtc-1022	1	8	international	international	ADJ
ijtc-1022	1	9	journal	journal	NOUN
ijtc-1022	1	10	of	of	ADP
ijtc-1022	1	11	tax	tax	PROPN
ijtc-1022	1	12	&	&	CCONJ
ijtc-1022	1	13	accounting	account	VERB
ijtc-1022	1	14	p	p	PROPN
ijtc-1022	1	15	-	-	PUNCT
ijtc-1022	1	16	issn	issn	NOUN
ijtc-1022	1	17	:	:	PUNCT
ijtc-1022	1	18	2714	2714	NUM
ijtc-1022	1	19	-	-	SYM
ijtc-1022	1	20	9838	9838	NUM
ijtc-1022	1	21	;	;	PUNCT
ijtc-1022	1	22	e	e	X
ijtc-1022	1	23	-	-	PUNCT
ijtc-1022	1	24	issn	issn	NOUN
ijtc-1022	1	25	:	:	PUNCT
ijtc-1022	1	26	2714	2714	NUM
ijtc-1022	1	27	-	-	SYM
ijtc-1022	1	28	9846	9846	NUM
ijtc-1022	1	29	volume	volume	NOUN
ijtc-1022	1	30	5	5	NUM
ijtc-1022	1	31	,	,	PUNCT
ijtc-1022	1	32	issue	issue	NOUN
ijtc-1022	1	33	1	1	NUM
ijtc-1022	1	34	,	,	PUNCT
ijtc-1022	1	35	january	january	PROPN
ijtc-1022	1	36	2024	2024	NUM
ijtc-1022	1	37	page	page	NOUN
ijtc-1022	1	38	no	no	NOUN
ijtc-1022	1	39	.	.	NOUN
ijtc-1022	1	40	128	128	NUM
ijtc-1022	1	41	-	-	SYM
ijtc-1022	1	42	143	143	NUM
ijtc-1022	1	43	128	128	NUM
ijtc-1022	1	44	|	|	ADV
ijtc-1022	1	45	ilomata	ilomata	PROPN
ijtc-1022	1	46	international	international	ADJ
ijtc-1022	1	47	journal	journal	NOUN
ijtc-1022	1	48	of	of	ADP
ijtc-1022	1	49	tax	tax	PROPN
ijtc-1022	1	50	&	&	CCONJ
ijtc-1022	1	51	accounting	account	VERB
ijtc-1022	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	1	53	the	the	DET
ijtc-1022	1	54	influence	influence	NOUN
ijtc-1022	1	55	of	of	ADP
ijtc-1022	1	56	earning	earn	VERB
ijtc-1022	1	57	management	management	NOUN
ijtc-1022	1	58	,	,	PUNCT
ijtc-1022	1	59	dividend	dividend	NOUN
ijtc-1022	1	60	policy	policy	NOUN
ijtc-1022	1	61	,	,	PUNCT
ijtc-1022	1	62	and	and	CCONJ
ijtc-1022	1	63	free	free	ADJ
ijtc-1022	1	64	float	float	NOUN
ijtc-1022	1	65	ratio	ratio	NOUN
ijtc-1022	1	66	on	on	ADP
ijtc-1022	1	67	stock	stock	NOUN
ijtc-1022	1	68	returns	return	NOUN
ijtc-1022	1	69	alfin	alfin	PROPN
ijtc-1022	1	70	alifi	alifi	PROPN
ijtc-1022	1	71	1	1	NUM
ijtc-1022	1	72	,	,	PUNCT
ijtc-1022	1	73	lestari	lestari	PROPN
ijtc-1022	1	74	kurniawati	kurniawati	NOUN
ijtc-1022	1	75	2	2	NUM
ijtc-1022	1	76	1direktorat	1direktorat	NUM
ijtc-1022	1	77	jenderal	jenderal	ADJ
ijtc-1022	1	78	bea	bea	PROPN
ijtc-1022	1	79	dan	dan	PROPN
ijtc-1022	1	80	cukai	cukai	PROPN
ijtc-1022	1	81	,	,	PUNCT
ijtc-1022	1	82	indonesia	indonesia	PROPN
ijtc-1022	1	83	2politeknik	2politeknik	PUNCT
ijtc-1022	1	84	keuangan	keuangan	VERB
ijtc-1022	1	85	negara	negara	PROPN
ijtc-1022	1	86	stan	stan	PROPN
ijtc-1022	1	87	,	,	PUNCT
ijtc-1022	1	88	indonesia	indonesia	PROPN
ijtc-1022	1	89	correspondent	correspondent	NOUN
ijtc-1022	1	90	:	:	PUNCT
ijtc-1022	1	91	lestari.kurniawati@pknstan.ac.id2	lestari.kurniawati@pknstan.ac.id2	PROPN
ijtc-1022	1	92	received	receive	VERB
ijtc-1022	1	93	:	:	PUNCT
ijtc-1022	1	94	october	october	PROPN
ijtc-1022	1	95	31	31	NUM
ijtc-1022	1	96	,	,	PUNCT
ijtc-1022	1	97	2023	2023	NUM
ijtc-1022	1	98	accepted	accept	VERB
ijtc-1022	1	99	:	:	PUNCT
ijtc-1022	1	100	december	december	PROPN
ijtc-1022	1	101	31	31	NUM
ijtc-1022	1	102	,	,	PUNCT
ijtc-1022	1	103	2023	2023	NUM
ijtc-1022	1	104	published	publish	VERB
ijtc-1022	1	105	:	:	PUNCT
ijtc-1022	1	106	january	january	PROPN
ijtc-1022	1	107	31	31	NUM
ijtc-1022	1	108	,	,	PUNCT
ijtc-1022	1	109	2024	2024	NUM
ijtc-1022	1	110	citation	citation	NOUN
ijtc-1022	1	111	:	:	PUNCT
ijtc-1022	2	1	alifi	alifi	PROPN
ijtc-1022	2	2	,	,	PUNCT
ijtc-1022	2	3	a.	a.	NOUN
ijtc-1022	2	4	,	,	PUNCT
ijtc-1022	2	5	kurniawati	kurniawati	PROPN
ijtc-1022	2	6	,	,	PUNCT
ijtc-1022	2	7	l.	l.	PROPN
ijtc-1022	2	8	(	(	PUNCT
ijtc-1022	2	9	2024	2024	NUM
ijtc-1022	2	10	)	)	PUNCT
ijtc-1022	2	11	.	.	PUNCT
ijtc-1022	3	1	the	the	DET
ijtc-1022	3	2	influence	influence	NOUN
ijtc-1022	3	3	of	of	ADP
ijtc-1022	3	4	earning	earn	VERB
ijtc-1022	3	5	management	management	NOUN
ijtc-1022	3	6	,	,	PUNCT
ijtc-1022	3	7	dividend	dividend	NOUN
ijtc-1022	3	8	policy	policy	NOUN
ijtc-1022	3	9	,	,	PUNCT
ijtc-1022	3	10	and	and	CCONJ
ijtc-1022	3	11	free	free	ADJ
ijtc-1022	3	12	float	float	NOUN
ijtc-1022	3	13	ratio	ratio	NOUN
ijtc-1022	3	14	on	on	ADP
ijtc-1022	3	15	stock	stock	NOUN
ijtc-1022	3	16	returns	return	NOUN
ijtc-1022	3	17	,	,	PUNCT
ijtc-1022	3	18	5(1	5(1	NUM
ijtc-1022	3	19	)	)	PUNCT
ijtc-1022	3	20	,	,	PUNCT
ijtc-1022	3	21	128	128	NUM
ijtc-1022	3	22	-	-	SYM
ijtc-1022	3	23	143	143	NUM
ijtc-1022	3	24	.	.	PUNCT
ijtc-1022	4	1	https://doi.org/10.52728/ijtc.v5i1.1022	https://doi.org/10.52728/ijtc.v5i1.1022	PROPN
ijtc-1022	4	2	abstract	abstract	NOUN
ijtc-1022	4	3	:	:	PUNCT
ijtc-1022	4	4	analysis	analysis	NOUN
ijtc-1022	4	5	of	of	ADP
ijtc-1022	4	6	company	company	NOUN
ijtc-1022	4	7	performance	performance	NOUN
ijtc-1022	4	8	is	be	AUX
ijtc-1022	4	9	one	one	NUM
ijtc-1022	4	10	of	of	ADP
ijtc-1022	4	11	the	the	DET
ijtc-1022	4	12	considerations	consideration	NOUN
ijtc-1022	4	13	for	for	ADP
ijtc-1022	4	14	investors	investor	NOUN
ijtc-1022	4	15	in	in	ADP
ijtc-1022	4	16	making	make	VERB
ijtc-1022	4	17	investment	investment	NOUN
ijtc-1022	4	18	decisions	decision	NOUN
ijtc-1022	4	19	.	.	PUNCT
ijtc-1022	5	1	several	several	ADJ
ijtc-1022	5	2	issues	issue	NOUN
ijtc-1022	5	3	related	relate	VERB
ijtc-1022	5	4	to	to	ADP
ijtc-1022	5	5	earnings	earning	NOUN
ijtc-1022	5	6	management	management	NOUN
ijtc-1022	5	7	arise	arise	VERB
ijtc-1022	5	8	due	due	ADP
ijtc-1022	5	9	to	to	ADP
ijtc-1022	5	10	the	the	DET
ijtc-1022	5	11	flexibility	flexibility	NOUN
ijtc-1022	5	12	in	in	ADP
ijtc-1022	5	13	accounting	accounting	NOUN
ijtc-1022	5	14	standards	standard	NOUN
ijtc-1022	5	15	application	application	NOUN
ijtc-1022	5	16	becomes	become	VERB
ijtc-1022	5	17	an	an	DET
ijtc-1022	5	18	investor	investor	NOUN
ijtc-1022	5	19	’s	’s	PART
ijtc-1022	5	20	special	special	ADJ
ijtc-1022	5	21	concern	concern	NOUN
ijtc-1022	5	22	in	in	ADP
ijtc-1022	5	23	analyzing	analyze	VERB
ijtc-1022	5	24	financial	financial	ADJ
ijtc-1022	5	25	statements	statement	NOUN
ijtc-1022	5	26	.	.	PUNCT
ijtc-1022	6	1	on	on	ADP
ijtc-1022	6	2	the	the	DET
ijtc-1022	6	3	other	other	ADJ
ijtc-1022	6	4	side	side	NOUN
ijtc-1022	6	5	,	,	PUNCT
ijtc-1022	6	6	investors	investor	NOUN
ijtc-1022	6	7	’	’	PART
ijtc-1022	6	8	attention	attention	NOUN
ijtc-1022	6	9	to	to	PART
ijtc-1022	6	10	dividend	dividend	NOUN
ijtc-1022	6	11	distribution	distribution	NOUN
ijtc-1022	6	12	has	have	VERB
ijtc-1022	6	13	various	various	ADJ
ijtc-1022	6	14	effects	effect	NOUN
ijtc-1022	6	15	on	on	ADP
ijtc-1022	6	16	several	several	ADJ
ijtc-1022	6	17	studies	study	NOUN
ijtc-1022	6	18	.	.	PUNCT
ijtc-1022	7	1	another	another	DET
ijtc-1022	7	2	issue	issue	NOUN
ijtc-1022	7	3	that	that	PRON
ijtc-1022	7	4	also	also	ADV
ijtc-1022	7	5	attracts	attract	VERB
ijtc-1022	7	6	the	the	DET
ijtc-1022	7	7	investors	investor	NOUN
ijtc-1022	7	8	’	’	PART
ijtc-1022	7	9	attention	attention	NOUN
ijtc-1022	7	10	is	be	AUX
ijtc-1022	7	11	the	the	DET
ijtc-1022	7	12	new	new	ADJ
ijtc-1022	7	13	rules	rule	NOUN
ijtc-1022	7	14	of	of	ADP
ijtc-1022	7	15	minimum	minimum	ADJ
ijtc-1022	7	16	free	free	ADJ
ijtc-1022	7	17	float	float	NOUN
ijtc-1022	7	18	ratio	ratio	NOUN
ijtc-1022	7	19	for	for	ADP
ijtc-1022	7	20	companies	company	NOUN
ijtc-1022	7	21	listed	list	VERB
ijtc-1022	7	22	on	on	ADP
ijtc-1022	7	23	the	the	DET
ijtc-1022	7	24	idx	idx	NOUN
ijtc-1022	7	25	to	to	PART
ijtc-1022	7	26	be	be	AUX
ijtc-1022	7	27	7.5	7.5	NUM
ijtc-1022	7	28	%	%	NOUN
ijtc-1022	7	29	in	in	ADP
ijtc-1022	7	30	2019	2019	NUM
ijtc-1022	7	31	.	.	PUNCT
ijtc-1022	8	1	based	base	VERB
ijtc-1022	8	2	on	on	ADP
ijtc-1022	8	3	this	this	DET
ijtc-1022	8	4	phenomenon	phenomenon	NOUN
ijtc-1022	8	5	,	,	PUNCT
ijtc-1022	8	6	this	this	DET
ijtc-1022	8	7	study	study	NOUN
ijtc-1022	8	8	aims	aim	VERB
ijtc-1022	8	9	to	to	PART
ijtc-1022	8	10	examine	examine	VERB
ijtc-1022	8	11	the	the	DET
ijtc-1022	8	12	effect	effect	NOUN
ijtc-1022	8	13	of	of	ADP
ijtc-1022	8	14	earnings	earning	NOUN
ijtc-1022	8	15	management	management	NOUN
ijtc-1022	8	16	,	,	PUNCT
ijtc-1022	8	17	dividend	dividend	NOUN
ijtc-1022	8	18	policy	policy	NOUN
ijtc-1022	8	19	,	,	PUNCT
ijtc-1022	8	20	and	and	CCONJ
ijtc-1022	8	21	the	the	DET
ijtc-1022	8	22	ratio	ratio	NOUN
ijtc-1022	8	23	of	of	ADP
ijtc-1022	8	24	free	free	ADJ
ijtc-1022	8	25	float	float	NOUN
ijtc-1022	8	26	to	to	PART
ijtc-1022	8	27	returns	return	NOUN
ijtc-1022	8	28	stock	stock	NOUN
ijtc-1022	8	29	.	.	PUNCT
ijtc-1022	9	1	the	the	DET
ijtc-1022	9	2	sample	sample	NOUN
ijtc-1022	9	3	used	use	VERB
ijtc-1022	9	4	is	be	AUX
ijtc-1022	9	5	the	the	DET
ijtc-1022	9	6	property	property	NOUN
ijtc-1022	9	7	and	and	CCONJ
ijtc-1022	9	8	real	real	ADJ
ijtc-1022	9	9	estate	estate	NOUN
ijtc-1022	9	10	sector	sector	NOUN
ijtc-1022	9	11	companies	company	NOUN
ijtc-1022	9	12	.	.	PUNCT
ijtc-1022	10	1	this	this	DET
ijtc-1022	10	2	study	study	NOUN
ijtc-1022	10	3	uses	use	VERB
ijtc-1022	10	4	the	the	DET
ijtc-1022	10	5	fixed	fixed	ADJ
ijtc-1022	10	6	effect	effect	NOUN
ijtc-1022	10	7	model	model	NOUN
ijtc-1022	10	8	with	with	ADP
ijtc-1022	10	9	control	control	NOUN
ijtc-1022	10	10	variables	variable	NOUN
ijtc-1022	10	11	in	in	ADP
ijtc-1022	10	12	the	the	DET
ijtc-1022	10	13	form	form	NOUN
ijtc-1022	10	14	of	of	ADP
ijtc-1022	10	15	profitability	profitability	NOUN
ijtc-1022	10	16	and	and	CCONJ
ijtc-1022	10	17	firm	firm	ADJ
ijtc-1022	10	18	value	value	NOUN
ijtc-1022	10	19	.	.	PUNCT
ijtc-1022	11	1	the	the	DET
ijtc-1022	11	2	results	result	NOUN
ijtc-1022	11	3	show	show	VERB
ijtc-1022	11	4	that	that	SCONJ
ijtc-1022	11	5	earnings	earning	NOUN
ijtc-1022	11	6	management	management	NOUN
ijtc-1022	11	7	significantly	significantly	ADV
ijtc-1022	11	8	negatively	negatively	ADV
ijtc-1022	11	9	affects	affect	VERB
ijtc-1022	11	10	returns	return	NOUN
ijtc-1022	11	11	,	,	PUNCT
ijtc-1022	11	12	while	while	SCONJ
ijtc-1022	11	13	dividend	dividend	NOUN
ijtc-1022	11	14	policy	policy	NOUN
ijtc-1022	11	15	and	and	CCONJ
ijtc-1022	11	16	free	free	ADJ
ijtc-1022	11	17	float	float	NOUN
ijtc-1022	11	18	have	have	VERB
ijtc-1022	11	19	no	no	DET
ijtc-1022	11	20	significant	significant	ADJ
ijtc-1022	11	21	effect	effect	NOUN
ijtc-1022	11	22	on	on	ADP
ijtc-1022	11	23	returns	return	NOUN
ijtc-1022	11	24	stock	stock	NOUN
ijtc-1022	11	25	.	.	PUNCT
ijtc-1022	12	1	simultaneous	simultaneous	ADJ
ijtc-1022	12	2	research	research	NOUN
ijtc-1022	12	3	results	result	NOUN
ijtc-1022	12	4	also	also	ADV
ijtc-1022	12	5	show	show	VERB
ijtc-1022	12	6	a	a	DET
ijtc-1022	12	7	significant	significant	ADJ
ijtc-1022	12	8	effect	effect	NOUN
ijtc-1022	12	9	on	on	ADP
ijtc-1022	12	10	returns	return	NOUN
ijtc-1022	12	11	with	with	ADP
ijtc-1022	12	12	a	a	DET
ijtc-1022	12	13	coefficient	coefficient	NOUN
ijtc-1022	12	14	of	of	ADP
ijtc-1022	12	15	determination	determination	NOUN
ijtc-1022	12	16	of	of	ADP
ijtc-1022	12	17	36.5	36.5	NUM
ijtc-1022	12	18	%	%	NOUN
ijtc-1022	12	19	.	.	PUNCT
ijtc-1022	13	1	as	as	ADP
ijtc-1022	13	2	an	an	DET
ijtc-1022	13	3	implication	implication	NOUN
ijtc-1022	13	4	,	,	PUNCT
ijtc-1022	13	5	the	the	DET
ijtc-1022	13	6	results	result	NOUN
ijtc-1022	13	7	can	can	AUX
ijtc-1022	13	8	be	be	AUX
ijtc-1022	13	9	a	a	DET
ijtc-1022	13	10	reference	reference	NOUN
ijtc-1022	13	11	for	for	ADP
ijtc-1022	13	12	early	early	ADJ
ijtc-1022	13	13	identification	identification	NOUN
ijtc-1022	13	14	of	of	ADP
ijtc-1022	13	15	earnings	earning	NOUN
ijtc-1022	13	16	management	management	NOUN
ijtc-1022	13	17	using	use	VERB
ijtc-1022	13	18	existing	exist	VERB
ijtc-1022	13	19	financial	financial	ADJ
ijtc-1022	13	20	report	report	NOUN
ijtc-1022	13	21	data	datum	NOUN
ijtc-1022	13	22	.	.	PUNCT
ijtc-1022	14	1	in	in	ADP
ijtc-1022	14	2	terms	term	NOUN
ijtc-1022	14	3	of	of	ADP
ijtc-1022	14	4	dividend	dividend	NOUN
ijtc-1022	14	5	policy	policy	NOUN
ijtc-1022	14	6	,	,	PUNCT
ijtc-1022	14	7	this	this	DET
ijtc-1022	14	8	research	research	NOUN
ijtc-1022	14	9	shows	show	VERB
ijtc-1022	14	10	that	that	SCONJ
ijtc-1022	14	11	dividend	dividend	NOUN
ijtc-1022	14	12	policy	policy	NOUN
ijtc-1022	14	13	does	do	AUX
ijtc-1022	14	14	not	not	PART
ijtc-1022	14	15	have	have	VERB
ijtc-1022	14	16	a	a	DET
ijtc-1022	14	17	significant	significant	ADJ
ijtc-1022	14	18	influence	influence	NOUN
ijtc-1022	14	19	.	.	PUNCT
ijtc-1022	15	1	however	however	ADV
ijtc-1022	15	2	,	,	PUNCT
ijtc-1022	15	3	considering	consider	VERB
ijtc-1022	15	4	the	the	DET
ijtc-1022	15	5	data	datum	NOUN
ijtc-1022	15	6	in	in	ADP
ijtc-1022	15	7	the	the	DET
ijtc-1022	15	8	research	research	NOUN
ijtc-1022	15	9	,	,	PUNCT
ijtc-1022	15	10	investors	investor	NOUN
ijtc-1022	15	11	can	can	AUX
ijtc-1022	15	12	consider	consider	VERB
ijtc-1022	15	13	the	the	DET
ijtc-1022	15	14	pattern	pattern	NOUN
ijtc-1022	15	15	of	of	ADP
ijtc-1022	15	16	dividend	dividend	NOUN
ijtc-1022	15	17	distribution	distribution	NOUN
ijtc-1022	15	18	amounts	amount	VERB
ijtc-1022	15	19	for	for	ADP
ijtc-1022	15	20	each	each	DET
ijtc-1022	15	21	sector	sector	NOUN
ijtc-1022	15	22	in	in	ADP
ijtc-1022	15	23	making	make	VERB
ijtc-1022	15	24	their	their	PRON
ijtc-1022	15	25	investment	investment	NOUN
ijtc-1022	15	26	decisions	decision	NOUN
ijtc-1022	15	27	.	.	PUNCT
ijtc-1022	16	1	the	the	DET
ijtc-1022	16	2	free	free	ADJ
ijtc-1022	16	3	float	float	NOUN
ijtc-1022	16	4	ratio	ratio	NOUN
ijtc-1022	16	5	variables	variable	NOUN
ijtc-1022	16	6	show	show	VERB
ijtc-1022	16	7	an	an	DET
ijtc-1022	16	8	insignificant	insignificant	ADJ
ijtc-1022	16	9	effect	effect	NOUN
ijtc-1022	16	10	on	on	ADP
ijtc-1022	16	11	stock	stock	NOUN
ijtc-1022	16	12	returns	return	NOUN
ijtc-1022	16	13	.	.	PUNCT
ijtc-1022	17	1	however	however	ADV
ijtc-1022	17	2	,	,	PUNCT
ijtc-1022	17	3	research	research	NOUN
ijtc-1022	17	4	on	on	ADP
ijtc-1022	17	5	the	the	DET
ijtc-1022	17	6	free	free	ADJ
ijtc-1022	17	7	float	float	NOUN
ijtc-1022	17	8	ratio	ratio	NOUN
ijtc-1022	17	9	in	in	ADP
ijtc-1022	17	10	indonesia	indonesia	PROPN
ijtc-1022	17	11	is	be	AUX
ijtc-1022	17	12	still	still	ADV
ijtc-1022	17	13	limited	limited	ADJ
ijtc-1022	17	14	.	.	PUNCT
ijtc-1022	18	1	keywords	keyword	NOUN
ijtc-1022	18	2	:	:	PUNCT
ijtc-1022	18	3	free	free	ADJ
ijtc-1022	18	4	float	float	NOUN
ijtc-1022	18	5	ratio	ratio	NOUN
ijtc-1022	18	6	,	,	PUNCT
ijtc-1022	18	7	dividend	dividend	NOUN
ijtc-1022	18	8	policy	policy	NOUN
ijtc-1022	18	9	,	,	PUNCT
ijtc-1022	18	10	earnings	earning	NOUN
ijtc-1022	18	11	management	management	NOUN
ijtc-1022	18	12	,	,	PUNCT
ijtc-1022	18	13	stock	stock	NOUN
ijtc-1022	18	14	returns	return	NOUN
ijtc-1022	18	15	,	,	PUNCT
ijtc-1022	18	16	financial	financial	ADJ
ijtc-1022	18	17	report	report	NOUN
ijtc-1022	18	18	this	this	PRON
ijtc-1022	18	19	is	be	AUX
ijtc-1022	18	20	an	an	DET
ijtc-1022	18	21	open	open	ADJ
ijtc-1022	18	22	access	access	NOUN
ijtc-1022	18	23	article	article	NOUN
ijtc-1022	18	24	under	under	ADP
ijtc-1022	18	25	the	the	DET
ijtc-1022	18	26	cc	cc	NOUN
ijtc-1022	18	27	-	-	PUNCT
ijtc-1022	18	28	by	by	ADP
ijtc-1022	18	29	4.0	4.0	NUM
ijtc-1022	18	30	license	license	NOUN
ijtc-1022	18	31	.	.	PUNCT
ijtc-1022	19	1	introduction	introduction	NOUN
ijtc-1022	19	2	to	to	PART
ijtc-1022	19	3	provide	provide	VERB
ijtc-1022	19	4	convenience	convenience	NOUN
ijtc-1022	19	5	and	and	CCONJ
ijtc-1022	19	6	realize	realize	VERB
ijtc-1022	19	7	fairness	fairness	NOUN
ijtc-1022	19	8	in	in	ADP
ijtc-1022	19	9	the	the	DET
ijtc-1022	19	10	preparation	preparation	NOUN
ijtc-1022	19	11	of	of	ADP
ijtc-1022	19	12	financial	financial	ADJ
ijtc-1022	19	13	reports	report	NOUN
ijtc-1022	19	14	,	,	PUNCT
ijtc-1022	19	15	management	management	NOUN
ijtc-1022	19	16	has	have	VERB
ijtc-1022	19	17	the	the	DET
ijtc-1022	19	18	flexibility	flexibility	NOUN
ijtc-1022	19	19	to	to	PART
ijtc-1022	19	20	apply	apply	VERB
ijtc-1022	19	21	accounting	accounting	NOUN
ijtc-1022	19	22	.	.	PUNCT
ijtc-1022	20	1	however	however	ADV
ijtc-1022	20	2	,	,	PUNCT
ijtc-1022	20	3	adiwibowo	adiwibowo	PROPN
ijtc-1022	20	4	(	(	PUNCT
ijtc-1022	20	5	2018	2018	NUM
ijtc-1022	20	6	)	)	PUNCT
ijtc-1022	20	7	says	say	VERB
ijtc-1022	20	8	that	that	SCONJ
ijtc-1022	20	9	there	there	PRON
ijtc-1022	20	10	is	be	VERB
ijtc-1022	20	11	a	a	DET
ijtc-1022	20	12	risk	risk	NOUN
ijtc-1022	20	13	of	of	ADP
ijtc-1022	20	14	flexibility	flexibility	NOUN
ijtc-1022	20	15	in	in	ADP
ijtc-1022	20	16	the	the	DET
ijtc-1022	20	17	application	application	NOUN
ijtc-1022	20	18	of	of	ADP
ijtc-1022	20	19	accounting	accounting	NOUN
ijtc-1022	20	20	in	in	ADP
ijtc-1022	20	21	the	the	DET
ijtc-1022	20	22	form	form	NOUN
ijtc-1022	20	23	of	of	ADP
ijtc-1022	20	24	opportunities	opportunity	NOUN
ijtc-1022	20	25	for	for	SCONJ
ijtc-1022	20	26	management	management	NOUN
ijtc-1022	20	27	to	to	PART
ijtc-1022	20	28	manipulate	manipulate	VERB
ijtc-1022	20	29	earnings	earning	NOUN
ijtc-1022	20	30	better	well	ADV
ijtc-1022	20	31	known	know	VERB
ijtc-1022	20	32	as	as	ADP
ijtc-1022	20	33	earnings	earning	NOUN
ijtc-1022	20	34	management	management	NOUN
ijtc-1022	20	35	.	.	PUNCT
ijtc-1022	21	1	this	this	DET
ijtc-1022	21	2	opportunity	opportunity	NOUN
ijtc-1022	21	3	can	can	AUX
ijtc-1022	21	4	become	become	VERB
ijtc-1022	21	5	greater	great	ADJ
ijtc-1022	21	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	21	7	mailto:lestari.kurniawati@pknstan.ac.id	mailto:lestari.kurniawati@pknstan.ac.id	NOUN
ijtc-1022	21	8	https://doi.org/10.52728/ijtc.v5i1.1022	https://doi.org/10.52728/ijtc.v5i1.1022	NOUN
ijtc-1022	21	9	financial	financial	ADJ
ijtc-1022	21	10	reporting	reporting	NOUN
ijtc-1022	21	11	and	and	CCONJ
ijtc-1022	21	12	audit	audit	VERB
ijtc-1022	21	13	quality	quality	NOUN
ijtc-1022	21	14	impact	impact	NOUN
ijtc-1022	21	15	on	on	ADP
ijtc-1022	21	16	investment	investment	NOUN
ijtc-1022	21	17	efficiency	efficiency	NOUN
ijtc-1022	21	18	in	in	ADP
ijtc-1022	21	19	indonesian	indonesian	ADJ
ijtc-1022	21	20	transport	transport	NOUN
ijtc-1022	21	21	and	and	CCONJ
ijtc-1022	21	22	logistics	logistic	NOUN
ijtc-1022	21	23	companies	company	NOUN
ijtc-1022	21	24	chinhayu	chinhayu	VERB
ijtc-1022	21	25	and	and	CCONJ
ijtc-1022	21	26	saiful	saiful	ADJ
ijtc-1022	21	27	129	129	NUM
ijtc-1022	21	28	|	|	ADV
ijtc-1022	21	29	ilomata	ilomata	PROPN
ijtc-1022	21	30	international	international	ADJ
ijtc-1022	21	31	journal	journal	NOUN
ijtc-1022	21	32	of	of	ADP
ijtc-1022	21	33	tax	tax	PROPN
ijtc-1022	21	34	&	&	CCONJ
ijtc-1022	21	35	accounting	accounting	NOUN
ijtc-1022	21	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	21	37	if	if	SCONJ
ijtc-1022	21	38	the	the	DET
ijtc-1022	21	39	specified	specify	VERB
ijtc-1022	21	40	profit	profit	NOUN
ijtc-1022	21	41	target	target	NOUN
ijtc-1022	21	42	can	can	AUX
ijtc-1022	21	43	not	not	PART
ijtc-1022	21	44	be	be	AUX
ijtc-1022	21	45	met	meet	VERB
ijtc-1022	21	46	.	.	PUNCT
ijtc-1022	22	1	this	this	DET
ijtc-1022	22	2	condition	condition	NOUN
ijtc-1022	22	3	increases	increase	VERB
ijtc-1022	22	4	monitoring	monitor	VERB
ijtc-1022	22	5	costs	cost	NOUN
ijtc-1022	22	6	due	due	ADJ
ijtc-1022	22	7	to	to	ADP
ijtc-1022	22	8	differences	difference	NOUN
ijtc-1022	22	9	in	in	ADP
ijtc-1022	22	10	interests	interest	NOUN
ijtc-1022	22	11	between	between	ADP
ijtc-1022	22	12	owners	owner	NOUN
ijtc-1022	22	13	and	and	CCONJ
ijtc-1022	22	14	management	management	NOUN
ijtc-1022	22	15	(	(	PUNCT
ijtc-1022	22	16	berle	berle	PROPN
ijtc-1022	22	17	&	&	CCONJ
ijtc-1022	22	18	means	mean	NOUN
ijtc-1022	22	19	,	,	PUNCT
ijtc-1022	22	20	1932	1932	NUM
ijtc-1022	22	21	)	)	PUNCT
ijtc-1022	22	22	as	as	SCONJ
ijtc-1022	22	23	research	research	NOUN
ijtc-1022	22	24	results	result	NOUN
ijtc-1022	22	25	by	by	ADP
ijtc-1022	22	26	(	(	PUNCT
ijtc-1022	22	27	weinstein	weinstein	NOUN
ijtc-1022	22	28	,	,	PUNCT
ijtc-1022	22	29	2012	2012	NUM
ijtc-1022	22	30	)	)	PUNCT
ijtc-1022	22	31	stated	state	VERB
ijtc-1022	22	32	that	that	SCONJ
ijtc-1022	22	33	agreements	agreement	NOUN
ijtc-1022	22	34	between	between	ADP
ijtc-1022	22	35	shareholders	shareholder	NOUN
ijtc-1022	22	36	and	and	CCONJ
ijtc-1022	22	37	external	external	ADJ
ijtc-1022	22	38	parties	party	NOUN
ijtc-1022	22	39	such	such	ADJ
ijtc-1022	22	40	as	as	ADP
ijtc-1022	22	41	policymakers	policymaker	NOUN
ijtc-1022	22	42	and	and	CCONJ
ijtc-1022	22	43	public	public	ADJ
ijtc-1022	22	44	opinion	opinion	NOUN
ijtc-1022	22	45	will	will	AUX
ijtc-1022	22	46	control	control	VERB
ijtc-1022	22	47	and	and	CCONJ
ijtc-1022	22	48	direct	direct	ADJ
ijtc-1022	22	49	management	management	NOUN
ijtc-1022	22	50	behavior	behavior	NOUN
ijtc-1022	22	51	.	.	PUNCT
ijtc-1022	23	1	the	the	DET
ijtc-1022	23	2	property	property	NOUN
ijtc-1022	23	3	and	and	CCONJ
ijtc-1022	23	4	real	real	ADJ
ijtc-1022	23	5	estate	estate	NOUN
ijtc-1022	23	6	sector	sector	NOUN
ijtc-1022	23	7	is	be	AUX
ijtc-1022	23	8	one	one	NUM
ijtc-1022	23	9	of	of	ADP
ijtc-1022	23	10	the	the	DET
ijtc-1022	23	11	vulnerable	vulnerable	ADJ
ijtc-1022	23	12	sectors	sector	NOUN
ijtc-1022	23	13	due	due	ADP
ijtc-1022	23	14	to	to	ADP
ijtc-1022	23	15	earnings	earning	NOUN
ijtc-1022	23	16	management	management	NOUN
ijtc-1022	23	17	(	(	PUNCT
ijtc-1022	23	18	abbas	abbas	PROPN
ijtc-1022	23	19	et	et	PROPN
ijtc-1022	23	20	al	al	PROPN
ijtc-1022	23	21	.	.	PROPN
ijtc-1022	23	22	,	,	PUNCT
ijtc-1022	23	23	2018	2018	NUM
ijtc-1022	23	24	)	)	PUNCT
ijtc-1022	23	25	.	.	PUNCT
ijtc-1022	24	1	this	this	PRON
ijtc-1022	24	2	is	be	AUX
ijtc-1022	24	3	because	because	SCONJ
ijtc-1022	24	4	the	the	DET
ijtc-1022	24	5	property	property	NOUN
ijtc-1022	24	6	and	and	CCONJ
ijtc-1022	24	7	real	real	ADJ
ijtc-1022	24	8	estate	estate	NOUN
ijtc-1022	24	9	sector	sector	NOUN
ijtc-1022	24	10	was	be	AUX
ijtc-1022	24	11	rapidly	rapidly	ADV
ijtc-1022	24	12	changing	change	VERB
ijtc-1022	24	13	,	,	PUNCT
ijtc-1022	24	14	persistent	persistent	ADJ
ijtc-1022	24	15	,	,	PUNCT
ijtc-1022	24	16	and	and	CCONJ
ijtc-1022	24	17	had	have	VERB
ijtc-1022	24	18	intense	intense	ADJ
ijtc-1022	24	19	competition	competition	NOUN
ijtc-1022	24	20	.	.	PUNCT
ijtc-1022	25	1	the	the	DET
ijtc-1022	25	2	same	same	ADJ
ijtc-1022	25	3	thing	thing	NOUN
ijtc-1022	25	4	was	be	AUX
ijtc-1022	25	5	conveyed	convey	VERB
ijtc-1022	25	6	by	by	ADP
ijtc-1022	25	7	(	(	PUNCT
ijtc-1022	25	8	nurbaiti	nurbaiti	PROPN
ijtc-1022	25	9	&	&	CCONJ
ijtc-1022	25	10	suatkab	suatkab	PROPN
ijtc-1022	25	11	,	,	PUNCT
ijtc-1022	25	12	2019	2019	NUM
ijtc-1022	25	13	)	)	PUNCT
ijtc-1022	25	14	that	that	SCONJ
ijtc-1022	25	15	the	the	DET
ijtc-1022	25	16	property	property	NOUN
ijtc-1022	25	17	and	and	CCONJ
ijtc-1022	25	18	real	real	ADJ
ijtc-1022	25	19	estate	estate	NOUN
ijtc-1022	25	20	sector	sector	NOUN
ijtc-1022	25	21	had	have	VERB
ijtc-1022	25	22	several	several	ADJ
ijtc-1022	25	23	fraudulent	fraudulent	ADJ
ijtc-1022	25	24	financial	financial	ADJ
ijtc-1022	25	25	statement	statement	NOUN
ijtc-1022	25	26	cases	case	NOUN
ijtc-1022	25	27	(	(	PUNCT
ijtc-1022	25	28	financial	financial	ADJ
ijtc-1022	25	29	statement	statement	NOUN
ijtc-1022	25	30	fraud	fraud	NOUN
ijtc-1022	25	31	)	)	PUNCT
ijtc-1022	25	32	which	which	PRON
ijtc-1022	25	33	is	be	AUX
ijtc-1022	25	34	the	the	DET
ijtc-1022	25	35	largest	large	ADJ
ijtc-1022	25	36	from	from	ADP
ijtc-1022	25	37	year	year	NOUN
ijtc-1022	25	38	to	to	ADP
ijtc-1022	25	39	year	year	NOUN
ijtc-1022	25	40	.	.	PUNCT
ijtc-1022	26	1	several	several	ADJ
ijtc-1022	26	2	frauds	fraud	NOUN
ijtc-1022	26	3	in	in	ADP
ijtc-1022	26	4	the	the	DET
ijtc-1022	26	5	property	property	NOUN
ijtc-1022	26	6	and	and	CCONJ
ijtc-1022	26	7	real	real	ADJ
ijtc-1022	26	8	estate	estate	NOUN
ijtc-1022	26	9	sector	sector	NOUN
ijtc-1022	26	10	were	be	AUX
ijtc-1022	26	11	reported	report	VERB
ijtc-1022	26	12	by	by	ADP
ijtc-1022	26	13	dwidinda	dwidinda	PROPN
ijtc-1022	26	14	et	et	PROPN
ijtc-1022	26	15	al	al	PROPN
ijtc-1022	26	16	.	.	PROPN
ijtc-1022	27	1	(	(	PUNCT
ijtc-1022	27	2	2017	2017	NUM
ijtc-1022	27	3	)	)	PUNCT
ijtc-1022	27	4	which	which	PRON
ijtc-1022	27	5	stated	state	VERB
ijtc-1022	27	6	that	that	SCONJ
ijtc-1022	27	7	the	the	DET
ijtc-1022	27	8	chief	chief	ADJ
ijtc-1022	27	9	executive	executive	ADJ
ijtc-1022	27	10	officer	officer	NOUN
ijtc-1022	27	11	(	(	PUNCT
ijtc-1022	27	12	ceo	ceo	NOUN
ijtc-1022	27	13	)	)	PUNCT
ijtc-1022	27	14	of	of	ADP
ijtc-1022	27	15	cabot	cabot	PROPN
ijtc-1022	27	16	investment	investment	NOUN
ijtc-1022	27	17	properties	property	NOUN
ijtc-1022	27	18	(	(	PUNCT
ijtc-1022	27	19	cip	cip	NOUN
ijtc-1022	27	20	)	)	PUNCT
ijtc-1022	27	21	in	in	ADP
ijtc-1022	27	22	the	the	DET
ijtc-1022	27	23	united	united	PROPN
ijtc-1022	27	24	states	states	PROPN
ijtc-1022	27	25	committed	commit	VERB
ijtc-1022	27	26	fraud	fraud	NOUN
ijtc-1022	27	27	against	against	ADP
ijtc-1022	27	28	elderly	elderly	ADJ
ijtc-1022	27	29	investors	investor	NOUN
ijtc-1022	27	30	and	and	CCONJ
ijtc-1022	27	31	misused	misuse	VERB
ijtc-1022	27	32	us$17	us$17	ADJ
ijtc-1022	27	33	million	million	NUM
ijtc-1022	27	34	of	of	ADP
ijtc-1022	27	35	these	these	DET
ijtc-1022	27	36	investors	investor	NOUN
ijtc-1022	27	37	'	'	PART
ijtc-1022	27	38	funds	fund	NOUN
ijtc-1022	27	39	for	for	ADP
ijtc-1022	27	40	his	his	PRON
ijtc-1022	27	41	personal	personal	ADJ
ijtc-1022	27	42	needs	need	NOUN
ijtc-1022	27	43	.	.	PUNCT
ijtc-1022	28	1	apart	apart	ADV
ijtc-1022	28	2	from	from	ADP
ijtc-1022	28	3	the	the	DET
ijtc-1022	28	4	cip	cip	NOUN
ijtc-1022	28	5	case	case	NOUN
ijtc-1022	28	6	,	,	PUNCT
ijtc-1022	28	7	securities	security	NOUN
ijtc-1022	28	8	law	law	NOUN
ijtc-1022	28	9	firm	firm	NOUN
ijtc-1022	28	10	(	(	PUNCT
ijtc-1022	28	11	edward	edward	PROPN
ijtc-1022	28	12	&	&	CCONJ
ijtc-1022	28	13	kantas	kantas	PROPN
ijtc-1022	28	14	,	,	PUNCT
ijtc-1022	28	15	2019	2019	NUM
ijtc-1022	28	16	)	)	PUNCT
ijtc-1022	28	17	wrote	write	VERB
ijtc-1022	28	18	that	that	SCONJ
ijtc-1022	28	19	american	american	PROPN
ijtc-1022	28	20	realty	realty	PROPN
ijtc-1022	28	21	capital	capital	PROPN
ijtc-1022	28	22	property	property	NOUN
ijtc-1022	28	23	(	(	PUNCT
ijtc-1022	28	24	arcp	arcp	PROPN
ijtc-1022	28	25	)	)	PUNCT
ijtc-1022	28	26	in	in	ADP
ijtc-1022	28	27	2014	2014	NUM
ijtc-1022	28	28	admitted	admit	VERB
ijtc-1022	28	29	to	to	ADP
ijtc-1022	28	30	accounting	accounting	NOUN
ijtc-1022	28	31	errors	error	NOUN
ijtc-1022	28	32	amounting	amount	VERB
ijtc-1022	28	33	to	to	ADP
ijtc-1022	28	34	us$23	us$23	PROPN
ijtc-1022	28	35	million	million	NUM
ijtc-1022	28	36	at	at	ADP
ijtc-1022	28	37	the	the	DET
ijtc-1022	28	38	end	end	NOUN
ijtc-1022	28	39	of	of	ADP
ijtc-1022	28	40	2014	2014	NUM
ijtc-1022	28	41	and	and	CCONJ
ijtc-1022	28	42	made	make	VERB
ijtc-1022	28	43	investors	investor	NOUN
ijtc-1022	28	44	sell	sell	VERB
ijtc-1022	28	45	their	their	PRON
ijtc-1022	28	46	shares	share	NOUN
ijtc-1022	28	47	.	.	PUNCT
ijtc-1022	29	1	the	the	DET
ijtc-1022	29	2	shares	share	NOUN
ijtc-1022	29	3	received	receive	VERB
ijtc-1022	29	4	by	by	ADP
ijtc-1022	29	5	investors	investor	NOUN
ijtc-1022	29	6	can	can	AUX
ijtc-1022	29	7	be	be	AUX
ijtc-1022	29	8	influenced	influence	VERB
ijtc-1022	29	9	by	by	ADP
ijtc-1022	29	10	the	the	DET
ijtc-1022	29	11	company	company	NOUN
ijtc-1022	29	12	's	's	PART
ijtc-1022	29	13	earnings	earning	NOUN
ijtc-1022	29	14	management	management	NOUN
ijtc-1022	29	15	(	(	PUNCT
ijtc-1022	29	16	istiqomah	istiqomah	PROPN
ijtc-1022	29	17	&	&	CCONJ
ijtc-1022	29	18	adhariani	adhariani	PROPN
ijtc-1022	29	19	,	,	PUNCT
ijtc-1022	29	20	2017	2017	NUM
ijtc-1022	29	21	)	)	PUNCT
ijtc-1022	29	22	.	.	PUNCT
ijtc-1022	30	1	this	this	DET
ijtc-1022	30	2	phenomenon	phenomenon	NOUN
ijtc-1022	30	3	happened	happen	VERB
ijtc-1022	30	4	when	when	SCONJ
ijtc-1022	30	5	the	the	DET
ijtc-1022	30	6	share	share	NOUN
ijtc-1022	30	7	price	price	NOUN
ijtc-1022	30	8	of	of	ADP
ijtc-1022	30	9	pt	pt	PROPN
ijtc-1022	30	10	hanson	hanson	PROPN
ijtc-1022	30	11	international	international	PROPN
ijtc-1022	30	12	tbk	tbk	PROPN
ijtc-1022	30	13	declined	decline	VERB
ijtc-1022	30	14	after	after	SCONJ
ijtc-1022	30	15	news	news	NOUN
ijtc-1022	30	16	emerged	emerge	VERB
ijtc-1022	30	17	that	that	SCONJ
ijtc-1022	30	18	the	the	DET
ijtc-1022	30	19	company	company	NOUN
ijtc-1022	30	20	's	's	PART
ijtc-1022	30	21	main	main	ADJ
ijtc-1022	30	22	director	director	NOUN
ijtc-1022	30	23	was	be	AUX
ijtc-1022	30	24	involved	involve	VERB
ijtc-1022	30	25	in	in	ADP
ijtc-1022	30	26	the	the	DET
ijtc-1022	30	27	profit	profit	NOUN
ijtc-1022	30	28	manipulation	manipulation	NOUN
ijtc-1022	30	29	case	case	NOUN
ijtc-1022	30	30	of	of	ADP
ijtc-1022	30	31	pt	pt	PROPN
ijtc-1022	30	32	asuransi	asuransi	PROPN
ijtc-1022	30	33	jiwasraya	jiwasraya	PROPN
ijtc-1022	30	34	.	.	PUNCT
ijtc-1022	31	1	in	in	ADP
ijtc-1022	31	2	this	this	DET
ijtc-1022	31	3	case	case	NOUN
ijtc-1022	31	4	,	,	PUNCT
ijtc-1022	31	5	the	the	DET
ijtc-1022	31	6	financial	financial	ADJ
ijtc-1022	31	7	audit	audit	NOUN
ijtc-1022	31	8	agency	agency	NOUN
ijtc-1022	31	9	(	(	PUNCT
ijtc-1022	31	10	bpk	bpk	PROPN
ijtc-1022	31	11	)	)	PUNCT
ijtc-1022	31	12	projected	project	VERB
ijtc-1022	31	13	that	that	SCONJ
ijtc-1022	31	14	potential	potential	ADJ
ijtc-1022	31	15	losses	loss	NOUN
ijtc-1022	31	16	due	due	ADP
ijtc-1022	31	17	to	to	ADP
ijtc-1022	31	18	the	the	DET
ijtc-1022	31	19	pt	pt	PROPN
ijtc-1022	31	20	jiwasraya	jiwasraya	PROPN
ijtc-1022	31	21	insurance	insurance	NOUN
ijtc-1022	31	22	cases	case	NOUN
ijtc-1022	31	23	reached	reach	VERB
ijtc-1022	31	24	idr	idr	PROPN
ijtc-1022	31	25	16.8	16.8	NUM
ijtc-1022	31	26	trillion	trillion	NUM
ijtc-1022	31	27	(	(	PUNCT
ijtc-1022	31	28	putri	putri	ADJ
ijtc-1022	31	29	,	,	PUNCT
ijtc-1022	31	30	2020	2020	NUM
ijtc-1022	31	31	)	)	PUNCT
ijtc-1022	31	32	.	.	PUNCT
ijtc-1022	32	1	apart	apart	ADV
ijtc-1022	32	2	from	from	ADP
ijtc-1022	32	3	the	the	DET
ijtc-1022	32	4	involvement	involvement	NOUN
ijtc-1022	32	5	of	of	ADP
ijtc-1022	32	6	the	the	DET
ijtc-1022	32	7	main	main	ADJ
ijtc-1022	32	8	director	director	NOUN
ijtc-1022	32	9	,	,	PUNCT
ijtc-1022	32	10	pt	pt	PROPN
ijtc-1022	32	11	.	.	PROPN
ijtc-1022	32	12	hanson	hanson	PROPN
ijtc-1022	32	13	international	international	PROPN
ijtc-1022	32	14	tbk	tbk	PROPN
ijtc-1022	32	15	has	have	VERB
ijtc-1022	32	16	a	a	DET
ijtc-1022	32	17	potential	potential	ADJ
ijtc-1022	32	18	overstatement	overstatement	ADJ
ijtc-1022	32	19	revenue	revenue	NOUN
ijtc-1022	32	20	of	of	ADP
ijtc-1022	32	21	idr	idr	PROPN
ijtc-1022	32	22	613	613	NUM
ijtc-1022	32	23	billion	billion	NUM
ijtc-1022	32	24	over	over	ADP
ijtc-1022	32	25	the	the	DET
ijtc-1022	32	26	sale	sale	NOUN
ijtc-1022	32	27	and	and	CCONJ
ijtc-1022	32	28	purchase	purchase	NOUN
ijtc-1022	32	29	agreement	agreement	NOUN
ijtc-1022	32	30	(	(	PUNCT
ijtc-1022	32	31	ppjb	ppjb	ADJ
ijtc-1022	32	32	)	)	PUNCT
ijtc-1022	32	33	for	for	ADP
ijtc-1022	32	34	ready	ready	ADJ
ijtc-1022	32	35	-	-	PUNCT
ijtc-1022	32	36	to	to	PART
ijtc-1022	32	37	-	-	PUNCT
ijtc-1022	32	38	build	build	VERB
ijtc-1022	32	39	plots	plot	NOUN
ijtc-1022	32	40	which	which	PRON
ijtc-1022	32	41	have	have	AUX
ijtc-1022	32	42	not	not	PART
ijtc-1022	32	43	been	be	AUX
ijtc-1022	32	44	disclosed	disclose	VERB
ijtc-1022	32	45	in	in	ADP
ijtc-1022	32	46	the	the	DET
ijtc-1022	32	47	financial	financial	ADJ
ijtc-1022	32	48	statements	statement	NOUN
ijtc-1022	32	49	.	.	PUNCT
ijtc-1022	33	1	in	in	ADP
ijtc-1022	33	2	this	this	DET
ijtc-1022	33	3	period	period	NOUN
ijtc-1022	33	4	,	,	PUNCT
ijtc-1022	33	5	the	the	DET
ijtc-1022	33	6	share	share	NOUN
ijtc-1022	33	7	price	price	NOUN
ijtc-1022	33	8	of	of	ADP
ijtc-1022	33	9	pt	pt	PROPN
ijtc-1022	33	10	.	.	PROPN
ijtc-1022	33	11	hanson	hanson	PROPN
ijtc-1022	33	12	international	international	PROPN
ijtc-1022	33	13	tbk	tbk	PROPN
ijtc-1022	33	14	(	(	PUNCT
ijtc-1022	33	15	myrx	myrx	PROPN
ijtc-1022	33	16	)	)	PUNCT
ijtc-1022	33	17	continued	continue	VERB
ijtc-1022	33	18	to	to	PART
ijtc-1022	33	19	fall	fall	VERB
ijtc-1022	33	20	and	and	CCONJ
ijtc-1022	33	21	touched	touch	VERB
ijtc-1022	33	22	the	the	DET
ijtc-1022	33	23	lowest	low	ADJ
ijtc-1022	33	24	share	share	NOUN
ijtc-1022	33	25	price	price	NOUN
ijtc-1022	33	26	permitted	permit	VERB
ijtc-1022	33	27	by	by	ADP
ijtc-1022	33	28	the	the	DET
ijtc-1022	33	29	indonesian	indonesian	ADJ
ijtc-1022	33	30	stock	stock	PROPN
ijtc-1022	33	31	exchange	exchange	PROPN
ijtc-1022	33	32	(	(	PUNCT
ijtc-1022	33	33	bei	bei	PROPN
ijtc-1022	33	34	)	)	PUNCT
ijtc-1022	33	35	at	at	ADP
ijtc-1022	33	36	idr	idr	PROPN
ijtc-1022	33	37	50	50	NUM
ijtc-1022	33	38	in	in	ADP
ijtc-1022	33	39	2019	2019	NUM
ijtc-1022	33	40	.	.	PUNCT
ijtc-1022	34	1	figure	figure	NOUN
ijtc-1022	34	2	1	1	NUM
ijtc-1022	34	3	shows	show	VERB
ijtc-1022	34	4	the	the	DET
ijtc-1022	34	5	drastic	drastic	ADJ
ijtc-1022	34	6	decline	decline	NOUN
ijtc-1022	34	7	in	in	ADP
ijtc-1022	34	8	myrx	myrx	NOUN
ijtc-1022	34	9	share	share	NOUN
ijtc-1022	34	10	prices	price	NOUN
ijtc-1022	34	11	since	since	SCONJ
ijtc-1022	34	12	2018	2018	NUM
ijtc-1022	34	13	.	.	PUNCT
ijtc-1022	35	1	figure	figure	NOUN
ijtc-1022	35	2	1	1	NUM
ijtc-1022	35	3	.	.	PUNCT
ijtc-1022	35	4	myrx	myrx	PROPN
ijtc-1022	35	5	share	share	NOUN
ijtc-1022	35	6	price	price	NOUN
ijtc-1022	35	7	source	source	NOUN
ijtc-1022	35	8	.	.	PUNCT
ijtc-1022	36	1	processed	process	VERB
ijtc-1022	36	2	data	datum	NOUN
ijtc-1022	36	3	the	the	DET
ijtc-1022	36	4	influence	influence	NOUN
ijtc-1022	36	5	of	of	ADP
ijtc-1022	36	6	earnings	earning	NOUN
ijtc-1022	36	7	management	management	NOUN
ijtc-1022	36	8	on	on	ADP
ijtc-1022	36	9	stock	stock	NOUN
ijtc-1022	36	10	returns	return	NOUN
ijtc-1022	36	11	has	have	AUX
ijtc-1022	36	12	been	be	AUX
ijtc-1022	36	13	analyzed	analyze	VERB
ijtc-1022	36	14	in	in	ADP
ijtc-1022	36	15	several	several	ADJ
ijtc-1022	36	16	studies	study	NOUN
ijtc-1022	36	17	.	.	PUNCT
ijtc-1022	37	1	the	the	DET
ijtc-1022	37	2	research	research	NOUN
ijtc-1022	37	3	of	of	ADP
ijtc-1022	37	4	(	(	PUNCT
ijtc-1022	37	5	istiqomah	istiqomah	PROPN
ijtc-1022	37	6	&	&	CCONJ
ijtc-1022	37	7	adhariani	adhariani	PROPN
ijtc-1022	37	8	,	,	PUNCT
ijtc-1022	37	9	2017	2017	NUM
ijtc-1022	37	10	)	)	PUNCT
ijtc-1022	37	11	and	and	CCONJ
ijtc-1022	37	12	(	(	PUNCT
ijtc-1022	37	13	salim	salim	PROPN
ijtc-1022	37	14	&	&	CCONJ
ijtc-1022	37	15	rusman	rusman	PROPN
ijtc-1022	37	16	,	,	PUNCT
ijtc-1022	37	17	2019	2019	NUM
ijtc-1022	37	18	)	)	PUNCT
ijtc-1022	37	19	shows	show	VERB
ijtc-1022	37	20	that	that	SCONJ
ijtc-1022	37	21	earnings	earning	NOUN
ijtc-1022	37	22	management	management	NOUN
ijtc-1022	37	23	has	have	VERB
ijtc-1022	37	24	a	a	DET
ijtc-1022	37	25	significant	significant	ADJ
ijtc-1022	37	26	negative	negative	ADJ
ijtc-1022	37	27	influence	influence	NOUN
ijtc-1022	37	28	on	on	ADP
ijtc-1022	37	29	stock	stock	NOUN
ijtc-1022	37	30	return	return	NOUN
ijtc-1022	37	31	.	.	PUNCT
ijtc-1022	38	1	however	however	ADV
ijtc-1022	38	2	,	,	PUNCT
ijtc-1022	38	3	different	different	ADJ
ijtc-1022	38	4	results	result	NOUN
ijtc-1022	38	5	were	be	AUX
ijtc-1022	38	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	38	7	financial	financial	ADJ
ijtc-1022	38	8	reporting	reporting	NOUN
ijtc-1022	38	9	and	and	CCONJ
ijtc-1022	38	10	audit	audit	VERB
ijtc-1022	38	11	quality	quality	NOUN
ijtc-1022	38	12	impact	impact	NOUN
ijtc-1022	38	13	on	on	ADP
ijtc-1022	38	14	investment	investment	NOUN
ijtc-1022	38	15	efficiency	efficiency	NOUN
ijtc-1022	38	16	in	in	ADP
ijtc-1022	38	17	indonesian	indonesian	ADJ
ijtc-1022	38	18	transport	transport	NOUN
ijtc-1022	38	19	and	and	CCONJ
ijtc-1022	38	20	logistics	logistic	NOUN
ijtc-1022	38	21	companies	company	NOUN
ijtc-1022	38	22	chinhayu	chinhayu	VERB
ijtc-1022	38	23	and	and	CCONJ
ijtc-1022	38	24	saiful	saiful	ADJ
ijtc-1022	38	25	130	130	NUM
ijtc-1022	38	26	|	|	ADV
ijtc-1022	38	27	ilomata	ilomata	PROPN
ijtc-1022	38	28	international	international	ADJ
ijtc-1022	38	29	journal	journal	NOUN
ijtc-1022	38	30	of	of	ADP
ijtc-1022	38	31	tax	tax	PROPN
ijtc-1022	38	32	&	&	CCONJ
ijtc-1022	38	33	accounting	accounting	PROPN
ijtc-1022	38	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1022	38	35	shown	show	VERB
ijtc-1022	38	36	by	by	ADP
ijtc-1022	38	37	other	other	ADJ
ijtc-1022	38	38	studies	study	NOUN
ijtc-1022	38	39	.	.	PUNCT
ijtc-1022	39	1	(	(	PUNCT
ijtc-1022	39	2	adiwibowo	adiwibowo	NOUN
ijtc-1022	39	3	,	,	PUNCT
ijtc-1022	39	4	2018	2018	NUM
ijtc-1022	39	5	)	)	PUNCT
ijtc-1022	39	6	in	in	ADP
ijtc-1022	39	7	his	his	PRON
ijtc-1022	39	8	research	research	NOUN
ijtc-1022	39	9	concluded	conclude	VERB
ijtc-1022	39	10	that	that	SCONJ
ijtc-1022	39	11	earnings	earning	NOUN
ijtc-1022	39	12	management	management	NOUN
ijtc-1022	39	13	does	do	AUX
ijtc-1022	39	14	not	not	PART
ijtc-1022	39	15	have	have	VERB
ijtc-1022	39	16	a	a	DET
ijtc-1022	39	17	significant	significant	ADJ
ijtc-1022	39	18	influence	influence	NOUN
ijtc-1022	39	19	on	on	ADP
ijtc-1022	39	20	stock	stock	NOUN
ijtc-1022	39	21	return	return	NOUN
ijtc-1022	39	22	,	,	PUNCT
ijtc-1022	39	23	while	while	SCONJ
ijtc-1022	39	24	the	the	DET
ijtc-1022	39	25	research	research	NOUN
ijtc-1022	39	26	of	of	ADP
ijtc-1022	39	27	(	(	PUNCT
ijtc-1022	39	28	alami	alami	PROPN
ijtc-1022	39	29	,	,	PUNCT
ijtc-1022	39	30	2021	2021	NUM
ijtc-1022	39	31	)	)	PUNCT
ijtc-1022	39	32	shows	show	VERB
ijtc-1022	39	33	that	that	SCONJ
ijtc-1022	39	34	earnings	earning	NOUN
ijtc-1022	39	35	management	management	NOUN
ijtc-1022	39	36	has	have	VERB
ijtc-1022	39	37	a	a	DET
ijtc-1022	39	38	significant	significant	ADJ
ijtc-1022	39	39	influence	influence	NOUN
ijtc-1022	39	40	with	with	ADP
ijtc-1022	39	41	a	a	DET
ijtc-1022	39	42	positive	positive	ADJ
ijtc-1022	39	43	value	value	NOUN
ijtc-1022	39	44	on	on	ADP
ijtc-1022	39	45	stock	stock	NOUN
ijtc-1022	39	46	return	return	NOUN
ijtc-1022	39	47	.	.	PUNCT
ijtc-1022	40	1	various	various	ADJ
ijtc-1022	40	2	results	result	NOUN
ijtc-1022	40	3	on	on	ADP
ijtc-1022	40	4	stock	stock	NOUN
ijtc-1022	40	5	return	return	NOUN
ijtc-1022	40	6	research	research	NOUN
ijtc-1022	40	7	allowed	allow	VERB
ijtc-1022	40	8	for	for	ADP
ijtc-1022	40	9	carrying	carry	VERB
ijtc-1022	40	10	out	out	ADP
ijtc-1022	40	11	similar	similar	ADJ
ijtc-1022	40	12	research	research	NOUN
ijtc-1022	40	13	for	for	ADP
ijtc-1022	40	14	several	several	ADJ
ijtc-1022	40	15	industrial	industrial	ADJ
ijtc-1022	40	16	sectors	sector	NOUN
ijtc-1022	40	17	.	.	PUNCT
ijtc-1022	41	1	apart	apart	ADV
ijtc-1022	41	2	from	from	ADP
ijtc-1022	41	3	earnings	earning	NOUN
ijtc-1022	41	4	management	management	NOUN
ijtc-1022	41	5	,	,	PUNCT
ijtc-1022	41	6	in	in	ADP
ijtc-1022	41	7	several	several	ADJ
ijtc-1022	41	8	studies	study	NOUN
ijtc-1022	41	9	,	,	PUNCT
ijtc-1022	41	10	another	another	DET
ijtc-1022	41	11	factor	factor	NOUN
ijtc-1022	41	12	that	that	PRON
ijtc-1022	41	13	can	can	AUX
ijtc-1022	41	14	influence	influence	VERB
ijtc-1022	41	15	stock	stock	NOUN
ijtc-1022	41	16	return	return	NOUN
ijtc-1022	41	17	is	be	AUX
ijtc-1022	41	18	a	a	DET
ijtc-1022	41	19	dividend	dividend	NOUN
ijtc-1022	41	20	policy	policy	NOUN
ijtc-1022	41	21	.	.	PUNCT
ijtc-1022	42	1	in	in	ADP
ijtc-1022	42	2	his	his	PRON
ijtc-1022	42	3	hypothesis	hypothesis	NOUN
ijtc-1022	42	4	,	,	PUNCT
ijtc-1022	42	5	(	(	PUNCT
ijtc-1022	42	6	gordon	gordon	PROPN
ijtc-1022	42	7	,	,	PUNCT
ijtc-1022	42	8	1959	1959	NUM
ijtc-1022	42	9	)	)	PUNCT
ijtc-1022	42	10	states	state	VERB
ijtc-1022	42	11	that	that	SCONJ
ijtc-1022	42	12	the	the	DET
ijtc-1022	42	13	connection	connection	NOUN
ijtc-1022	42	14	between	between	ADP
ijtc-1022	42	15	profit	profit	NOUN
ijtc-1022	42	16	strategy	strategy	NOUN
ijtc-1022	42	17	and	and	CCONJ
ijtc-1022	42	18	stock	stock	NOUN
ijtc-1022	42	19	costs	cost	NOUN
ijtc-1022	42	20	can	can	AUX
ijtc-1022	42	21	be	be	AUX
ijtc-1022	42	22	affected	affect	VERB
ijtc-1022	42	23	by	by	ADP
ijtc-1022	42	24	how	how	SCONJ
ijtc-1022	42	25	much	much	ADJ
ijtc-1022	42	26	data	datum	NOUN
ijtc-1022	42	27	is	be	AUX
ijtc-1022	42	28	contained	contain	VERB
ijtc-1022	42	29	in	in	ADP
ijtc-1022	42	30	profit	profit	NOUN
ijtc-1022	42	31	circulation	circulation	NOUN
ijtc-1022	42	32	declarations	declaration	NOUN
ijtc-1022	42	33	.	.	PUNCT
ijtc-1022	43	1	this	this	PRON
ijtc-1022	43	2	is	be	AUX
ijtc-1022	43	3	in	in	ADP
ijtc-1022	43	4	line	line	NOUN
ijtc-1022	43	5	with	with	ADP
ijtc-1022	43	6	(	(	PUNCT
ijtc-1022	43	7	ouattara	ouattara	NOUN
ijtc-1022	43	8	,	,	PUNCT
ijtc-1022	43	9	2017	2017	NUM
ijtc-1022	43	10	)	)	PUNCT
ijtc-1022	43	11	that	that	SCONJ
ijtc-1022	43	12	profit	profit	NOUN
ijtc-1022	43	13	declarations	declaration	NOUN
ijtc-1022	43	14	on	on	ADP
ijtc-1022	43	15	normal	normal	ADJ
ijtc-1022	43	16	outcomes	outcome	NOUN
ijtc-1022	43	17	in	in	ADP
ijtc-1022	43	18	a	a	DET
ijtc-1022	43	19	decrease	decrease	NOUN
ijtc-1022	43	20	in	in	ADP
ijtc-1022	43	21	share	share	NOUN
ijtc-1022	43	22	costs	cost	NOUN
ijtc-1022	43	23	during	during	ADP
ijtc-1022	43	24	the	the	DET
ijtc-1022	43	25	occasion	occasion	NOUN
ijtc-1022	43	26	time	time	NOUN
ijtc-1022	43	27	frame	frame	NOUN
ijtc-1022	43	28	,	,	PUNCT
ijtc-1022	43	29	which	which	PRON
ijtc-1022	43	30	is	be	AUX
ijtc-1022	43	31	characterized	characterize	VERB
ijtc-1022	43	32	as	as	ADP
ijtc-1022	43	33	the	the	DET
ijtc-1022	43	34	exchanging	exchanging	NOUN
ijtc-1022	43	35	a	a	DET
ijtc-1022	43	36	very	very	ADV
ijtc-1022	43	37	long	long	ADJ
ijtc-1022	43	38	time	time	NOUN
ijtc-1022	43	39	when	when	SCONJ
ijtc-1022	43	40	the	the	DET
ijtc-1022	43	41	declaration	declaration	NOUN
ijtc-1022	43	42	.	.	PUNCT
ijtc-1022	44	1	investors	investor	NOUN
ijtc-1022	44	2	were	be	AUX
ijtc-1022	44	3	dissatisfied	dissatisfied	ADJ
ijtc-1022	44	4	with	with	ADP
ijtc-1022	44	5	the	the	DET
ijtc-1022	44	6	dividend	dividend	NOUN
ijtc-1022	44	7	yield	yield	NOUN
ijtc-1022	44	8	,	,	PUNCT
ijtc-1022	44	9	which	which	PRON
ijtc-1022	44	10	led	lead	VERB
ijtc-1022	44	11	to	to	ADP
ijtc-1022	44	12	a	a	DET
ijtc-1022	44	13	decline	decline	NOUN
ijtc-1022	44	14	in	in	ADP
ijtc-1022	44	15	share	share	NOUN
ijtc-1022	44	16	prices	price	NOUN
ijtc-1022	44	17	following	follow	VERB
ijtc-1022	44	18	the	the	DET
ijtc-1022	44	19	announcement	announcement	NOUN
ijtc-1022	44	20	of	of	ADP
ijtc-1022	44	21	the	the	DET
ijtc-1022	44	22	dividend	dividend	NOUN
ijtc-1022	44	23	.	.	PUNCT
ijtc-1022	45	1	if	if	SCONJ
ijtc-1022	45	2	there	there	PRON
ijtc-1022	45	3	is	be	VERB
ijtc-1022	45	4	a	a	DET
ijtc-1022	45	5	lot	lot	NOUN
ijtc-1022	45	6	of	of	ADP
ijtc-1022	45	7	information	information	NOUN
ijtc-1022	45	8	contained	contain	VERB
ijtc-1022	45	9	in	in	ADP
ijtc-1022	45	10	the	the	DET
ijtc-1022	45	11	dividend	dividend	NOUN
ijtc-1022	45	12	distribution	distribution	NOUN
ijtc-1022	45	13	announcement	announcement	NOUN
ijtc-1022	45	14	and	and	CCONJ
ijtc-1022	45	15	the	the	DET
ijtc-1022	45	16	information	information	NOUN
ijtc-1022	45	17	is	be	AUX
ijtc-1022	45	18	interesting	interesting	ADJ
ijtc-1022	45	19	to	to	ADP
ijtc-1022	45	20	investors	investor	NOUN
ijtc-1022	45	21	,	,	PUNCT
ijtc-1022	45	22	the	the	DET
ijtc-1022	45	23	share	share	NOUN
ijtc-1022	45	24	price	price	NOUN
ijtc-1022	45	25	will	will	AUX
ijtc-1022	45	26	increase	increase	VERB
ijtc-1022	45	27	.	.	PUNCT
ijtc-1022	46	1	one	one	NUM
ijtc-1022	46	2	of	of	ADP
ijtc-1022	46	3	the	the	DET
ijtc-1022	46	4	information	information	NOUN
ijtc-1022	46	5	contained	contain	VERB
ijtc-1022	46	6	in	in	ADP
ijtc-1022	46	7	dividend	dividend	NOUN
ijtc-1022	46	8	distribution	distribution	NOUN
ijtc-1022	46	9	is	be	AUX
ijtc-1022	46	10	the	the	DET
ijtc-1022	46	11	amount	amount	NOUN
ijtc-1022	46	12	of	of	ADP
ijtc-1022	46	13	dividends	dividend	NOUN
ijtc-1022	46	14	distributed	distribute	VERB
ijtc-1022	46	15	/	/	SYM
ijtc-1022	46	16	dividend	dividend	NOUN
ijtc-1022	46	17	payout	payout	NOUN
ijtc-1022	46	18	ratio	ratio	NOUN
ijtc-1022	46	19	(	(	PUNCT
ijtc-1022	46	20	dpr	dpr	PROPN
ijtc-1022	46	21	)	)	PUNCT
ijtc-1022	46	22	.	.	PUNCT
ijtc-1022	47	1	the	the	DET
ijtc-1022	47	2	dividend	dividend	NOUN
ijtc-1022	47	3	policy	policy	NOUN
ijtc-1022	47	4	had	have	VERB
ijtc-1022	47	5	a	a	DET
ijtc-1022	47	6	significant	significant	ADJ
ijtc-1022	47	7	positive	positive	ADJ
ijtc-1022	47	8	effect	effect	NOUN
ijtc-1022	47	9	on	on	ADP
ijtc-1022	47	10	stock	stock	NOUN
ijtc-1022	47	11	return	return	NOUN
ijtc-1022	47	12	(	(	PUNCT
ijtc-1022	47	13	astarina	astarina	PROPN
ijtc-1022	47	14	et	et	PROPN
ijtc-1022	47	15	al	al	PROPN
ijtc-1022	47	16	.	.	PROPN
ijtc-1022	47	17	,	,	PUNCT
ijtc-1022	47	18	2019	2019	NUM
ijtc-1022	47	19	)	)	PUNCT
ijtc-1022	47	20	.	.	PUNCT
ijtc-1022	48	1	however	however	ADV
ijtc-1022	48	2	,	,	PUNCT
ijtc-1022	48	3	these	these	DET
ijtc-1022	48	4	results	result	NOUN
ijtc-1022	48	5	have	have	VERB
ijtc-1022	48	6	different	different	ADJ
ijtc-1022	48	7	conclusions	conclusion	NOUN
ijtc-1022	48	8	from	from	ADP
ijtc-1022	48	9	(	(	PUNCT
ijtc-1022	48	10	sari	sari	NOUN
ijtc-1022	48	11	,	,	PUNCT
ijtc-1022	48	12	2016	2016	NUM
ijtc-1022	48	13	)	)	PUNCT
ijtc-1022	48	14	which	which	DET
ijtc-1022	48	15	dividend	dividend	NOUN
ijtc-1022	48	16	policy	policy	NOUN
ijtc-1022	48	17	has	have	VERB
ijtc-1022	48	18	a	a	DET
ijtc-1022	48	19	significant	significant	ADJ
ijtc-1022	48	20	negative	negative	ADJ
ijtc-1022	48	21	effect	effect	NOUN
ijtc-1022	48	22	on	on	ADP
ijtc-1022	48	23	stock	stock	NOUN
ijtc-1022	48	24	return	return	NOUN
ijtc-1022	48	25	.	.	PUNCT
ijtc-1022	49	1	on	on	ADP
ijtc-1022	49	2	the	the	DET
ijtc-1022	49	3	other	other	ADJ
ijtc-1022	49	4	hand	hand	NOUN
ijtc-1022	49	5	,	,	PUNCT
ijtc-1022	49	6	the	the	DET
ijtc-1022	49	7	dividend	dividend	NOUN
ijtc-1022	49	8	policy	policy	NOUN
ijtc-1022	49	9	of	of	ADP
ijtc-1022	49	10	each	each	DET
ijtc-1022	49	11	company	company	NOUN
ijtc-1022	49	12	was	be	AUX
ijtc-1022	49	13	different	different	ADJ
ijtc-1022	49	14	even	even	ADV
ijtc-1022	49	15	in	in	ADP
ijtc-1022	49	16	the	the	DET
ijtc-1022	49	17	same	same	ADJ
ijtc-1022	49	18	industry	industry	NOUN
ijtc-1022	49	19	.	.	PUNCT
ijtc-1022	50	1	the	the	DET
ijtc-1022	50	2	dividend	dividend	NOUN
ijtc-1022	50	3	policy	policy	NOUN
ijtc-1022	50	4	for	for	ADP
ijtc-1022	50	5	the	the	DET
ijtc-1022	50	6	property	property	NOUN
ijtc-1022	50	7	and	and	CCONJ
ijtc-1022	50	8	real	real	ADJ
ijtc-1022	50	9	estate	estate	NOUN
ijtc-1022	50	10	sector	sector	NOUN
ijtc-1022	50	11	is	be	AUX
ijtc-1022	50	12	shown	show	VERB
ijtc-1022	50	13	in	in	ADP
ijtc-1022	50	14	table	table	NOUN
ijtc-1022	50	15	1	1	NUM
ijtc-1022	50	16	.	.	PUNCT
ijtc-1022	50	17	table	table	NOUN
ijtc-1022	50	18	1	1	NUM
ijtc-1022	50	19	.	.	PUNCT
ijtc-1022	50	20	stock	stock	NOUN
ijtc-1022	50	21	return	return	NOUN
ijtc-1022	50	22	and	and	CCONJ
ijtc-1022	50	23	dpr	dpr	NOUN
ijtc-1022	50	24	for	for	ADP
ijtc-1022	50	25	the	the	DET
ijtc-1022	50	26	property	property	NOUN
ijtc-1022	50	27	and	and	CCONJ
ijtc-1022	50	28	real	real	ADJ
ijtc-1022	50	29	estate	estate	NOUN
ijtc-1022	50	30	sector	sector	NOUN
ijtc-1022	50	31	in	in	ADP
ijtc-1022	50	32	2020	2020	NUM
ijtc-1022	50	33	company	company	NOUN
ijtc-1022	50	34	name	name	NOUN
ijtc-1022	50	35	share	share	NOUN
ijtc-1022	50	36	price	price	NOUN
ijtc-1022	50	37	at	at	ADP
ijtc-1022	50	38	the	the	DET
ijtc-1022	50	39	beginning	beginning	NOUN
ijtc-1022	50	40	of	of	ADP
ijtc-1022	50	41	the	the	DET
ijtc-1022	50	42	year	year	NOUN
ijtc-1022	50	43	end	end	NOUN
ijtc-1022	50	44	of	of	ADP
ijtc-1022	50	45	year	year	NOUN
ijtc-1022	50	46	stock	stock	NOUN
ijtc-1022	50	47	prices	price	NOUN
ijtc-1022	50	48	return	return	VERB
ijtc-1022	50	49	stock	stock	PROPN
ijtc-1022	50	50	dpr	dpr	PROPN
ijtc-1022	50	51	bumi	bumi	PROPN
ijtc-1022	51	1	serpong	serpong	PROPN
ijtc-1022	51	2	damai	damai	PROPN
ijtc-1022	51	3	rp1.255	rp1.255	PROPN
ijtc-1022	51	4	rp1.225	rp1.225	PROPN
ijtc-1022	51	5	-2.39	-2.39	NUM
ijtc-1022	51	6	%	%	NOUN
ijtc-1022	51	7	0	0	NUM
ijtc-1022	51	8	%	%	NOUN
ijtc-1022	51	9	puradelta	puradelta	NOUN
ijtc-1022	51	10	lestari	lestari	NOUN
ijtc-1022	51	11	rp238	rp238	ADJ
ijtc-1022	51	12	rp242	rp242	PROPN
ijtc-1022	51	13	1.68	1.68	NUM
ijtc-1022	51	14	%	%	NOUN
ijtc-1022	51	15	112,5	112,5	NUM
ijtc-1022	51	16	%	%	NOUN
ijtc-1022	51	17	ciputra	ciputra	ADJ
ijtc-1022	51	18	development	development	PROPN
ijtc-1022	51	19	rp1.040	rp1.040	PROPN
ijtc-1022	51	20	rp985	rp985	PRON
ijtc-1022	52	1	-5.29	-5.29	NOUN
ijtc-1022	52	2	%	%	NOUN
ijtc-1022	52	3	11.22	11.22	NUM
ijtc-1022	52	4	%	%	NOUN
ijtc-1022	52	5	alam	alam	PROPN
ijtc-1022	52	6	sutera	sutera	PROPN
ijtc-1022	52	7	realty	realty	PROPN
ijtc-1022	52	8	rp238	rp238	NOUN
ijtc-1022	52	9	rp242	rp242	VERB
ijtc-1022	52	10	1.68	1.68	NUM
ijtc-1022	52	11	%	%	NOUN
ijtc-1022	52	12	0	0	NUM
ijtc-1022	52	13	%	%	NOUN
ijtc-1022	52	14	metropolitan	metropolitan	ADJ
ijtc-1022	52	15	land	land	NOUN
ijtc-1022	52	16	rp576	rp576	PROPN
ijtc-1022	52	17	rp430	rp430	PROPN
ijtc-1022	52	18	-25.35	-25.35	PROPN
ijtc-1022	52	19	%	%	NOUN
ijtc-1022	52	20	17.71	17.71	NUM
ijtc-1022	52	21	%	%	NOUN
ijtc-1022	52	22	source	source	NOUN
ijtc-1022	52	23	:	:	PUNCT
ijtc-1022	52	24	data	datum	NOUN
ijtc-1022	52	25	processed	process	VERB
ijtc-1022	52	26	table	table	NOUN
ijtc-1022	52	27	1	1	NUM
ijtc-1022	52	28	indicates	indicate	VERB
ijtc-1022	52	29	that	that	SCONJ
ijtc-1022	52	30	a	a	DET
ijtc-1022	52	31	large	large	ADJ
ijtc-1022	52	32	dpr	dpr	NOUN
ijtc-1022	52	33	value	value	NOUN
ijtc-1022	52	34	does	do	AUX
ijtc-1022	52	35	not	not	PART
ijtc-1022	52	36	mean	mean	VERB
ijtc-1022	52	37	will	will	AUX
ijtc-1022	52	38	produce	produce	VERB
ijtc-1022	52	39	a	a	DET
ijtc-1022	52	40	higher	high	ADJ
ijtc-1022	52	41	result	result	NOUN
ijtc-1022	52	42	on	on	ADP
ijtc-1022	52	43	stock	stock	NOUN
ijtc-1022	52	44	return	return	NOUN
ijtc-1022	52	45	.	.	PUNCT
ijtc-1022	53	1	table	table	NOUN
ijtc-1022	53	2	1	1	NUM
ijtc-1022	53	3	shows	show	VERB
ijtc-1022	53	4	that	that	SCONJ
ijtc-1022	53	5	alam	alam	PROPN
ijtc-1022	53	6	sutera	sutera	PROPN
ijtc-1022	53	7	realty	realty	PROPN
ijtc-1022	53	8	(	(	PUNCT
ijtc-1022	53	9	asri	asri	PROPN
ijtc-1022	53	10	)	)	PUNCT
ijtc-1022	53	11	stock	stock	NOUN
ijtc-1022	53	12	return	return	NOUN
ijtc-1022	53	13	increased	increase	VERB
ijtc-1022	53	14	by	by	ADP
ijtc-1022	53	15	1.68	1.68	NUM
ijtc-1022	53	16	%	%	NOUN
ijtc-1022	53	17	even	even	ADV
ijtc-1022	53	18	though	though	SCONJ
ijtc-1022	53	19	they	they	PRON
ijtc-1022	53	20	did	do	AUX
ijtc-1022	53	21	not	not	PART
ijtc-1022	53	22	distribute	distribute	VERB
ijtc-1022	53	23	dividends	dividend	NOUN
ijtc-1022	53	24	during	during	ADP
ijtc-1022	53	25	2020	2020	NUM
ijtc-1022	53	26	.	.	PUNCT
ijtc-1022	54	1	meanwhile	meanwhile	ADV
ijtc-1022	54	2	,	,	PUNCT
ijtc-1022	54	3	metropolitan	metropolitan	ADJ
ijtc-1022	54	4	land	land	NOUN
ijtc-1022	54	5	(	(	PUNCT
ijtc-1022	54	6	mtla	mtla	PROPN
ijtc-1022	54	7	)	)	PUNCT
ijtc-1022	54	8	,	,	PUNCT
ijtc-1022	54	9	which	which	PRON
ijtc-1022	54	10	distributed	distribute	VERB
ijtc-1022	54	11	17.71	17.71	NUM
ijtc-1022	54	12	%	%	NOUN
ijtc-1022	54	13	of	of	ADP
ijtc-1022	54	14	its	its	PRON
ijtc-1022	54	15	profit	profit	NOUN
ijtc-1022	54	16	,	,	PUNCT
ijtc-1022	54	17	experienced	experience	VERB
ijtc-1022	54	18	a	a	DET
ijtc-1022	54	19	decline	decline	NOUN
ijtc-1022	54	20	and	and	CCONJ
ijtc-1022	54	21	resulted	result	VERB
ijtc-1022	54	22	in	in	ADP
ijtc-1022	54	23	a	a	DET
ijtc-1022	54	24	decrease	decrease	NOUN
ijtc-1022	54	25	of	of	ADP
ijtc-1022	54	26	-25.35	-25.35	NOUN
ijtc-1022	54	27	%	%	NOUN
ijtc-1022	54	28	in	in	ADP
ijtc-1022	54	29	stock	stock	NOUN
ijtc-1022	54	30	returns	return	NOUN
ijtc-1022	54	31	.	.	PUNCT
ijtc-1022	55	1	these	these	DET
ijtc-1022	55	2	relationships	relationship	NOUN
ijtc-1022	55	3	open	open	VERB
ijtc-1022	55	4	up	up	ADP
ijtc-1022	55	5	research	research	NOUN
ijtc-1022	55	6	opportunities	opportunity	NOUN
ijtc-1022	55	7	for	for	ADP
ijtc-1022	55	8	dividend	dividend	NOUN
ijtc-1022	55	9	policy	policy	NOUN
ijtc-1022	55	10	effect	effect	NOUN
ijtc-1022	55	11	on	on	ADP
ijtc-1022	55	12	stock	stock	NOUN
ijtc-1022	55	13	return	return	NOUN
ijtc-1022	55	14	in	in	ADP
ijtc-1022	55	15	the	the	DET
ijtc-1022	55	16	property	property	NOUN
ijtc-1022	55	17	and	and	CCONJ
ijtc-1022	55	18	real	real	ADJ
ijtc-1022	55	19	estate	estate	NOUN
ijtc-1022	55	20	sector	sector	NOUN
ijtc-1022	55	21	.	.	PUNCT
ijtc-1022	56	1	apart	apart	ADV
ijtc-1022	56	2	from	from	ADP
ijtc-1022	56	3	earnings	earning	NOUN
ijtc-1022	56	4	management	management	NOUN
ijtc-1022	56	5	and	and	CCONJ
ijtc-1022	56	6	dividend	dividend	NOUN
ijtc-1022	56	7	policy	policy	NOUN
ijtc-1022	56	8	,	,	PUNCT
ijtc-1022	56	9	another	another	DET
ijtc-1022	56	10	variable	variable	NOUN
ijtc-1022	56	11	thought	think	VERB
ijtc-1022	56	12	to	to	PART
ijtc-1022	56	13	influence	influence	VERB
ijtc-1022	56	14	stock	stock	NOUN
ijtc-1022	56	15	return	return	NOUN
ijtc-1022	56	16	is	be	AUX
ijtc-1022	56	17	a	a	DET
ijtc-1022	56	18	free	free	ADJ
ijtc-1022	56	19	float	float	NOUN
ijtc-1022	56	20	ratio	ratio	NOUN
ijtc-1022	56	21	.	.	PUNCT
ijtc-1022	57	1	(	(	PUNCT
ijtc-1022	57	2	el	el	NOUN
ijtc-1022	57	3	-	-	PUNCT
ijtc-1022	57	4	nader	nader	NOUN
ijtc-1022	57	5	,	,	PUNCT
ijtc-1022	57	6	2018	2018	NUM
ijtc-1022	57	7	)	)	PUNCT
ijtc-1022	57	8	in	in	ADP
ijtc-1022	57	9	his	his	PRON
ijtc-1022	57	10	research	research	NOUN
ijtc-1022	57	11	stated	state	VERB
ijtc-1022	57	12	the	the	DET
ijtc-1022	57	13	free	free	ADJ
ijtc-1022	57	14	float	float	NOUN
ijtc-1022	57	15	ratio	ratio	NOUN
ijtc-1022	57	16	can	can	AUX
ijtc-1022	57	17	attract	attract	VERB
ijtc-1022	57	18	investors	investor	NOUN
ijtc-1022	57	19	referring	refer	VERB
ijtc-1022	57	20	to	to	ADP
ijtc-1022	57	21	the	the	DET
ijtc-1022	57	22	concept	concept	NOUN
ijtc-1022	57	23	that	that	SCONJ
ijtc-1022	57	24	the	the	DET
ijtc-1022	57	25	larger	large	ADJ
ijtc-1022	57	26	free	free	ADJ
ijtc-1022	57	27	float	float	NOUN
ijtc-1022	57	28	ratio	ratio	NOUN
ijtc-1022	57	29	can	can	AUX
ijtc-1022	57	30	minimize	minimize	VERB
ijtc-1022	57	31	stock	stock	NOUN
ijtc-1022	57	32	price	price	NOUN
ijtc-1022	57	33	games	game	NOUN
ijtc-1022	57	34	carried	carry	VERB
ijtc-1022	57	35	out	out	ADP
ijtc-1022	57	36	by	by	ADP
ijtc-1022	57	37	investors	investor	NOUN
ijtc-1022	57	38	with	with	ADP
ijtc-1022	57	39	large	large	ADJ
ijtc-1022	57	40	funds	fund	NOUN
ijtc-1022	57	41	.	.	PUNCT
ijtc-1022	58	1	however	however	ADV
ijtc-1022	58	2	,	,	PUNCT
ijtc-1022	58	3	research	research	NOUN
ijtc-1022	58	4	on	on	ADP
ijtc-1022	58	5	free	free	ADJ
ijtc-1022	58	6	float	float	NOUN
ijtc-1022	58	7	ratios	ratio	NOUN
ijtc-1022	58	8	to	to	ADP
ijtc-1022	58	9	stock	stock	NOUN
ijtc-1022	58	10	return	return	NOUN
ijtc-1022	58	11	is	be	AUX
ijtc-1022	58	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	58	13	financial	financial	ADJ
ijtc-1022	58	14	reporting	reporting	NOUN
ijtc-1022	58	15	and	and	CCONJ
ijtc-1022	58	16	audit	audit	VERB
ijtc-1022	58	17	quality	quality	NOUN
ijtc-1022	58	18	impact	impact	NOUN
ijtc-1022	58	19	on	on	ADP
ijtc-1022	58	20	investment	investment	NOUN
ijtc-1022	58	21	efficiency	efficiency	NOUN
ijtc-1022	58	22	in	in	ADP
ijtc-1022	58	23	indonesian	indonesian	ADJ
ijtc-1022	58	24	transport	transport	NOUN
ijtc-1022	58	25	and	and	CCONJ
ijtc-1022	58	26	logistics	logistic	NOUN
ijtc-1022	58	27	companies	company	NOUN
ijtc-1022	58	28	chinhayu	chinhayu	VERB
ijtc-1022	58	29	and	and	CCONJ
ijtc-1022	58	30	saiful	saiful	PROPN
ijtc-1022	58	31	131	131	NUM
ijtc-1022	58	32	|	|	CCONJ
ijtc-1022	58	33	ilomata	ilomata	PROPN
ijtc-1022	58	34	international	international	ADJ
ijtc-1022	58	35	journal	journal	NOUN
ijtc-1022	58	36	of	of	ADP
ijtc-1022	58	37	tax	tax	PROPN
ijtc-1022	58	38	&	&	CCONJ
ijtc-1022	58	39	accounting	accounting	PROPN
ijtc-1022	58	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	58	41	still	still	ADV
ijtc-1022	58	42	limited	limited	ADJ
ijtc-1022	58	43	.	.	PUNCT
ijtc-1022	59	1	several	several	ADJ
ijtc-1022	59	2	studies	study	NOUN
ijtc-1022	59	3	,	,	PUNCT
ijtc-1022	59	4	such	such	ADJ
ijtc-1022	59	5	as	as	ADP
ijtc-1022	59	6	(	(	PUNCT
ijtc-1022	59	7	bostanci	bostanci	PROPN
ijtc-1022	59	8	&	&	CCONJ
ijtc-1022	59	9	kilic	kilic	PROPN
ijtc-1022	59	10	,	,	PUNCT
ijtc-1022	59	11	2010	2010	NUM
ijtc-1022	59	12	;	;	PUNCT
ijtc-1022	59	13	wang	wang	PROPN
ijtc-1022	59	14	&	&	CCONJ
ijtc-1022	59	15	xu	xu	PROPN
ijtc-1022	59	16	,	,	PUNCT
ijtc-1022	59	17	2004	2004	NUM
ijtc-1022	59	18	)	)	PUNCT
ijtc-1022	59	19	,	,	PUNCT
ijtc-1022	59	20	concluded	conclude	VERB
ijtc-1022	59	21	that	that	SCONJ
ijtc-1022	59	22	the	the	DET
ijtc-1022	59	23	free	free	ADJ
ijtc-1022	59	24	float	float	NOUN
ijtc-1022	59	25	ratio	ratio	NOUN
ijtc-1022	59	26	has	have	VERB
ijtc-1022	59	27	a	a	DET
ijtc-1022	59	28	significant	significant	ADJ
ijtc-1022	59	29	positive	positive	ADJ
ijtc-1022	59	30	effect	effect	NOUN
ijtc-1022	59	31	on	on	ADP
ijtc-1022	59	32	stock	stock	NOUN
ijtc-1022	59	33	return	return	NOUN
ijtc-1022	59	34	.	.	PUNCT
ijtc-1022	60	1	however	however	ADV
ijtc-1022	60	2	different	different	ADJ
ijtc-1022	60	3	results	result	NOUN
ijtc-1022	60	4	were	be	AUX
ijtc-1022	60	5	presented	present	VERB
ijtc-1022	60	6	by	by	ADP
ijtc-1022	60	7	(	(	PUNCT
ijtc-1022	60	8	çalişkan	çalişkan	PROPN
ijtc-1022	60	9	&	&	CCONJ
ijtc-1022	60	10	keresteci	keresteci	PROPN
ijtc-1022	60	11	̇oğlu	̇oğlu	PROPN
ijtc-1022	60	12	,	,	PUNCT
ijtc-1022	60	13	2013	2013	NUM
ijtc-1022	60	14	)	)	PUNCT
ijtc-1022	60	15	that	that	PRON
ijtc-1022	60	16	show	show	VERB
ijtc-1022	60	17	the	the	DET
ijtc-1022	60	18	free	free	ADJ
ijtc-1022	60	19	float	float	NOUN
ijtc-1022	60	20	ratio	ratio	NOUN
ijtc-1022	60	21	does	do	AUX
ijtc-1022	60	22	not	not	PART
ijtc-1022	60	23	have	have	VERB
ijtc-1022	60	24	a	a	DET
ijtc-1022	60	25	significant	significant	ADJ
ijtc-1022	60	26	effect	effect	NOUN
ijtc-1022	60	27	on	on	ADP
ijtc-1022	60	28	stock	stock	NOUN
ijtc-1022	60	29	return	return	NOUN
ijtc-1022	60	30	.	.	PUNCT
ijtc-1022	61	1	the	the	DET
ijtc-1022	61	2	changes	change	NOUN
ijtc-1022	61	3	in	in	ADP
ijtc-1022	61	4	the	the	DET
ijtc-1022	61	5	minimum	minimum	ADJ
ijtc-1022	61	6	free	free	ADJ
ijtc-1022	61	7	float	float	NOUN
ijtc-1022	61	8	ratio	ratio	NOUN
ijtc-1022	61	9	limit	limit	NOUN
ijtc-1022	61	10	for	for	ADP
ijtc-1022	61	11	idx	idx	NOUN
ijtc-1022	61	12	are	be	AUX
ijtc-1022	61	13	shown	show	VERB
ijtc-1022	61	14	in	in	ADP
ijtc-1022	61	15	the	the	DET
ijtc-1022	61	16	decree	decree	NOUN
ijtc-1022	61	17	of	of	ADP
ijtc-1022	61	18	the	the	DET
ijtc-1022	61	19	board	board	NOUN
ijtc-1022	61	20	of	of	ADP
ijtc-1022	61	21	directors	director	NOUN
ijtc-1022	61	22	of	of	ADP
ijtc-1022	61	23	pt	pt	NOUN
ijtc-1022	61	24	bursa	bursa	NOUN
ijtc-1022	61	25	efek	efek	NOUN
ijtc-1022	61	26	indonesia	indonesia	PROPN
ijtc-1022	61	27	number	number	NOUN
ijtc-1022	61	28	59	59	NUM
ijtc-1022	61	29	/	/	SYM
ijtc-1022	61	30	bei/07	bei/07	PROPN
ijtc-1022	61	31	-	-	PUNCT
ijtc-1022	61	32	2019	2019	NUM
ijtc-1022	61	33	.	.	PUNCT
ijtc-1022	62	1	regulation	regulation	NOUN
ijtc-1022	62	2	number	number	NOUN
ijtc-1022	62	3	i	i	PROPN
ijtc-1022	62	4	-	-	PUNCT
ijtc-1022	62	5	v	v	NOUN
ijtc-1022	62	6	concerning	concern	VERB
ijtc-1022	62	7	special	special	ADJ
ijtc-1022	62	8	provisions	provision	NOUN
ijtc-1022	62	9	for	for	ADP
ijtc-1022	62	10	the	the	DET
ijtc-1022	62	11	listing	listing	NOUN
ijtc-1022	62	12	of	of	ADP
ijtc-1022	62	13	shares	share	NOUN
ijtc-1022	62	14	and	and	CCONJ
ijtc-1022	62	15	equity	equity	NOUN
ijtc-1022	62	16	securities	security	NOUN
ijtc-1022	62	17	states	state	VERB
ijtc-1022	62	18	that	that	SCONJ
ijtc-1022	62	19	the	the	DET
ijtc-1022	62	20	number	number	NOUN
ijtc-1022	62	21	of	of	ADP
ijtc-1022	62	22	listed	list	VERB
ijtc-1022	62	23	company	company	NOUN
ijtc-1022	62	24	shares	share	NOUN
ijtc-1022	62	25	owned	own	VERB
ijtc-1022	62	26	by	by	ADP
ijtc-1022	62	27	the	the	DET
ijtc-1022	62	28	public	public	NOUN
ijtc-1022	62	29	who	who	PRON
ijtc-1022	62	30	are	be	AUX
ijtc-1022	62	31	not	not	PART
ijtc-1022	62	32	controlling	control	VERB
ijtc-1022	62	33	at	at	ADV
ijtc-1022	62	34	least	least	ADV
ijtc-1022	62	35	7.5	7.5	NUM
ijtc-1022	62	36	%	%	NOUN
ijtc-1022	62	37	of	of	ADP
ijtc-1022	62	38	the	the	DET
ijtc-1022	62	39	number	number	NOUN
ijtc-1022	62	40	of	of	ADP
ijtc-1022	62	41	shares	share	NOUN
ijtc-1022	62	42	that	that	PRON
ijtc-1022	62	43	constitute	constitute	VERB
ijtc-1022	62	44	the	the	DET
ijtc-1022	62	45	paid	pay	VERB
ijtc-1022	62	46	-	-	PUNCT
ijtc-1022	62	47	up	up	ADP
ijtc-1022	62	48	capital	capital	NOUN
ijtc-1022	62	49	of	of	ADP
ijtc-1022	62	50	the	the	DET
ijtc-1022	62	51	company	company	NOUN
ijtc-1022	62	52	.	.	PUNCT
ijtc-1022	63	1	the	the	DET
ijtc-1022	63	2	relationship	relationship	NOUN
ijtc-1022	63	3	of	of	ADP
ijtc-1022	63	4	dividend	dividend	NOUN
ijtc-1022	63	5	policy	policy	NOUN
ijtc-1022	63	6	effects	effect	NOUN
ijtc-1022	63	7	on	on	ADP
ijtc-1022	63	8	stock	stock	NOUN
ijtc-1022	63	9	return	return	NOUN
ijtc-1022	63	10	,	,	PUNCT
ijtc-1022	63	11	the	the	DET
ijtc-1022	63	12	changes	change	NOUN
ijtc-1022	63	13	in	in	ADP
ijtc-1022	63	14	free	free	ADJ
ijtc-1022	63	15	float	float	NOUN
ijtc-1022	63	16	ratio	ratio	NOUN
ijtc-1022	63	17	,	,	PUNCT
ijtc-1022	63	18	and	and	CCONJ
ijtc-1022	63	19	many	many	ADJ
ijtc-1022	63	20	cases	case	NOUN
ijtc-1022	63	21	of	of	ADP
ijtc-1022	63	22	earnings	earning	NOUN
ijtc-1022	63	23	management	management	NOUN
ijtc-1022	63	24	,	,	PUNCT
ijtc-1022	63	25	especially	especially	ADV
ijtc-1022	63	26	in	in	ADP
ijtc-1022	63	27	the	the	DET
ijtc-1022	63	28	property	property	NOUN
ijtc-1022	63	29	and	and	CCONJ
ijtc-1022	63	30	real	real	ADJ
ijtc-1022	63	31	estate	estate	NOUN
ijtc-1022	63	32	sectors	sector	NOUN
ijtc-1022	63	33	,	,	PUNCT
ijtc-1022	63	34	allowing	allow	VERB
ijtc-1022	63	35	conducting	conduct	VERB
ijtc-1022	63	36	this	this	DET
ijtc-1022	63	37	research	research	NOUN
ijtc-1022	63	38	.	.	PUNCT
ijtc-1022	64	1	this	this	DET
ijtc-1022	64	2	research	research	NOUN
ijtc-1022	64	3	seeks	seek	VERB
ijtc-1022	64	4	to	to	PART
ijtc-1022	64	5	examine	examine	VERB
ijtc-1022	64	6	the	the	DET
ijtc-1022	64	7	relationship	relationship	NOUN
ijtc-1022	64	8	between	between	ADP
ijtc-1022	64	9	earnings	earning	NOUN
ijtc-1022	64	10	management	management	NOUN
ijtc-1022	64	11	,	,	PUNCT
ijtc-1022	64	12	dividend	dividend	NOUN
ijtc-1022	64	13	policy	policy	NOUN
ijtc-1022	64	14	and	and	CCONJ
ijtc-1022	64	15	free	free	ADJ
ijtc-1022	64	16	float	float	NOUN
ijtc-1022	64	17	ratios	ratio	NOUN
ijtc-1022	64	18	to	to	ADP
ijtc-1022	64	19	stock	stock	NOUN
ijtc-1022	64	20	returns	return	NOUN
ijtc-1022	64	21	in	in	ADP
ijtc-1022	64	22	the	the	DET
ijtc-1022	64	23	property	property	NOUN
ijtc-1022	64	24	and	and	CCONJ
ijtc-1022	64	25	real	real	ADJ
ijtc-1022	64	26	estate	estate	NOUN
ijtc-1022	64	27	sector	sector	NOUN
ijtc-1022	64	28	listed	list	VERB
ijtc-1022	64	29	on	on	ADP
ijtc-1022	64	30	the	the	DET
ijtc-1022	64	31	indonesian	indonesian	ADJ
ijtc-1022	64	32	stock	stock	PROPN
ijtc-1022	64	33	exchange	exchange	PROPN
ijtc-1022	64	34	(	(	PUNCT
ijtc-1022	64	35	idx	idx	PROPN
ijtc-1022	64	36	)	)	PUNCT
ijtc-1022	64	37	.	.	PUNCT
ijtc-1022	65	1	hopefully	hopefully	ADV
ijtc-1022	65	2	,	,	PUNCT
ijtc-1022	65	3	this	this	DET
ijtc-1022	65	4	research	research	NOUN
ijtc-1022	65	5	can	can	AUX
ijtc-1022	65	6	provide	provide	VERB
ijtc-1022	65	7	additional	additional	ADJ
ijtc-1022	65	8	literature	literature	NOUN
ijtc-1022	65	9	for	for	ADP
ijtc-1022	65	10	investors	investor	NOUN
ijtc-1022	65	11	and	and	CCONJ
ijtc-1022	65	12	companies	company	NOUN
ijtc-1022	65	13	in	in	ADP
ijtc-1022	65	14	the	the	DET
ijtc-1022	65	15	property	property	NOUN
ijtc-1022	65	16	and	and	CCONJ
ijtc-1022	65	17	real	real	ADJ
ijtc-1022	65	18	estate	estate	NOUN
ijtc-1022	65	19	sector	sector	NOUN
ijtc-1022	65	20	.	.	PUNCT
ijtc-1022	66	1	to	to	PART
ijtc-1022	66	2	maintain	maintain	VERB
ijtc-1022	66	3	the	the	DET
ijtc-1022	66	4	level	level	NOUN
ijtc-1022	66	5	of	of	ADP
ijtc-1022	66	6	accuracy	accuracy	NOUN
ijtc-1022	66	7	and	and	CCONJ
ijtc-1022	66	8	control	control	NOUN
ijtc-1022	66	9	over	over	ADP
ijtc-1022	66	10	the	the	DET
ijtc-1022	66	11	influence	influence	NOUN
ijtc-1022	66	12	of	of	ADP
ijtc-1022	66	13	variables	variable	NOUN
ijtc-1022	66	14	not	not	PART
ijtc-1022	66	15	used	use	VERB
ijtc-1022	66	16	in	in	ADP
ijtc-1022	66	17	the	the	DET
ijtc-1022	66	18	research	research	NOUN
ijtc-1022	66	19	,	,	PUNCT
ijtc-1022	66	20	control	control	NOUN
ijtc-1022	66	21	variables	variable	NOUN
ijtc-1022	66	22	were	be	AUX
ijtc-1022	66	23	used	use	VERB
ijtc-1022	66	24	in	in	ADP
ijtc-1022	66	25	this	this	DET
ijtc-1022	66	26	research	research	NOUN
ijtc-1022	66	27	.	.	PUNCT
ijtc-1022	67	1	the	the	DET
ijtc-1022	67	2	control	control	NOUN
ijtc-1022	67	3	variables	variable	NOUN
ijtc-1022	67	4	used	use	VERB
ijtc-1022	67	5	in	in	ADP
ijtc-1022	67	6	this	this	DET
ijtc-1022	67	7	research	research	NOUN
ijtc-1022	67	8	are	be	AUX
ijtc-1022	67	9	the	the	DET
ijtc-1022	67	10	profitability	profitability	NOUN
ijtc-1022	67	11	ratio	ratio	NOUN
ijtc-1022	67	12	and	and	CCONJ
ijtc-1022	67	13	firm	firm	ADJ
ijtc-1022	67	14	value	value	NOUN
ijtc-1022	67	15	.	.	PUNCT
ijtc-1022	68	1	the	the	DET
ijtc-1022	68	2	different	different	ADJ
ijtc-1022	68	3	interests	interest	NOUN
ijtc-1022	68	4	of	of	ADP
ijtc-1022	68	5	the	the	DET
ijtc-1022	68	6	company	company	NOUN
ijtc-1022	68	7	owner	owner	NOUN
ijtc-1022	68	8	(	(	PUNCT
ijtc-1022	68	9	ownership	ownership	NOUN
ijtc-1022	68	10	)	)	PUNCT
ijtc-1022	68	11	and	and	CCONJ
ijtc-1022	68	12	management	management	NOUN
ijtc-1022	68	13	as	as	ADP
ijtc-1022	68	14	supervisors	supervisor	NOUN
ijtc-1022	68	15	of	of	ADP
ijtc-1022	68	16	company	company	NOUN
ijtc-1022	68	17	performance	performance	NOUN
ijtc-1022	68	18	resulted	result	VERB
ijtc-1022	68	19	in	in	ADP
ijtc-1022	68	20	costs	cost	NOUN
ijtc-1022	68	21	(	(	PUNCT
ijtc-1022	68	22	berle	berle	PROPN
ijtc-1022	68	23	&	&	CCONJ
ijtc-1022	68	24	means	mean	NOUN
ijtc-1022	68	25	,	,	PUNCT
ijtc-1022	68	26	1932	1932	NUM
ijtc-1022	68	27	)	)	PUNCT
ijtc-1022	68	28	.	.	PUNCT
ijtc-1022	69	1	in	in	ADP
ijtc-1022	69	2	the	the	DET
ijtc-1022	69	3	following	following	ADJ
ijtc-1022	69	4	period	period	NOUN
ijtc-1022	69	5	,	,	PUNCT
ijtc-1022	69	6	berle	berle	PROPN
ijtc-1022	69	7	and	and	CCONJ
ijtc-1022	69	8	means	mean	NOUN
ijtc-1022	69	9	’	'	PUNCT
ijtc-1022	69	10	research	research	NOUN
ijtc-1022	69	11	was	be	AUX
ijtc-1022	69	12	refined	refine	VERB
ijtc-1022	69	13	by	by	ADP
ijtc-1022	69	14	jensen	jensen	PROPN
ijtc-1022	69	15	and	and	CCONJ
ijtc-1022	69	16	meckling	meckling	NOUN
ijtc-1022	69	17	(	(	PUNCT
ijtc-1022	69	18	1976	1976	NUM
ijtc-1022	69	19	)	)	PUNCT
ijtc-1022	69	20	born	bear	VERB
ijtc-1022	69	21	the	the	DET
ijtc-1022	69	22	agency	agency	NOUN
ijtc-1022	69	23	theory	theory	NOUN
ijtc-1022	69	24	.	.	PUNCT
ijtc-1022	70	1	in	in	ADP
ijtc-1022	70	2	agency	agency	NOUN
ijtc-1022	70	3	theory	theory	NOUN
ijtc-1022	70	4	,	,	PUNCT
ijtc-1022	70	5	the	the	DET
ijtc-1022	70	6	company	company	NOUN
ijtc-1022	70	7	management	management	NOUN
ijtc-1022	70	8	(	(	PUNCT
ijtc-1022	70	9	agent	agent	NOUN
ijtc-1022	70	10	)	)	PUNCT
ijtc-1022	70	11	will	will	AUX
ijtc-1022	70	12	be	be	AUX
ijtc-1022	70	13	given	give	VERB
ijtc-1022	70	14	authority	authority	NOUN
ijtc-1022	70	15	on	on	ADP
ijtc-1022	70	16	behalf	behalf	NOUN
ijtc-1022	70	17	of	of	ADP
ijtc-1022	70	18	the	the	DET
ijtc-1022	70	19	shareholders	shareholder	NOUN
ijtc-1022	70	20	(	(	PUNCT
ijtc-1022	70	21	principal	principal	NOUN
ijtc-1022	70	22	)	)	PUNCT
ijtc-1022	70	23	as	as	ADP
ijtc-1022	70	24	a	a	DET
ijtc-1022	70	25	decision	decision	NOUN
ijtc-1022	70	26	maker	maker	NOUN
ijtc-1022	70	27	in	in	ADP
ijtc-1022	70	28	running	run	VERB
ijtc-1022	70	29	a	a	DET
ijtc-1022	70	30	company	company	NOUN
ijtc-1022	70	31	with	with	ADP
ijtc-1022	70	32	compensation	compensation	NOUN
ijtc-1022	70	33	in	in	ADP
ijtc-1022	70	34	the	the	DET
ijtc-1022	70	35	form	form	NOUN
ijtc-1022	70	36	of	of	ADP
ijtc-1022	70	37	incentives	incentive	NOUN
ijtc-1022	70	38	received	receive	VERB
ijtc-1022	70	39	in	in	ADP
ijtc-1022	70	40	the	the	DET
ijtc-1022	70	41	form	form	NOUN
ijtc-1022	70	42	of	of	ADP
ijtc-1022	70	43	salaries	salary	NOUN
ijtc-1022	70	44	,	,	PUNCT
ijtc-1022	70	45	bonuses	bonus	NOUN
ijtc-1022	70	46	,	,	PUNCT
ijtc-1022	70	47	and	and	CCONJ
ijtc-1022	70	48	other	other	ADJ
ijtc-1022	70	49	incentives	incentive	NOUN
ijtc-1022	70	50	(	(	PUNCT
ijtc-1022	70	51	jensen	jensen	PROPN
ijtc-1022	70	52	&	&	CCONJ
ijtc-1022	70	53	meckling	meckling	PROPN
ijtc-1022	70	54	,	,	PUNCT
ijtc-1022	70	55	1976	1976	NUM
ijtc-1022	70	56	)	)	PUNCT
ijtc-1022	70	57	.	.	PUNCT
ijtc-1022	71	1	the	the	DET
ijtc-1022	71	2	incentives	incentive	NOUN
ijtc-1022	71	3	given	give	VERB
ijtc-1022	71	4	to	to	ADP
ijtc-1022	71	5	agent	agent	NOUN
ijtc-1022	71	6	performance	performance	NOUN
ijtc-1022	71	7	based	base	VERB
ijtc-1022	71	8	on	on	ADP
ijtc-1022	71	9	financial	financial	ADJ
ijtc-1022	71	10	reports	report	NOUN
ijtc-1022	71	11	will	will	AUX
ijtc-1022	71	12	encourage	encourage	VERB
ijtc-1022	71	13	agents	agent	NOUN
ijtc-1022	71	14	to	to	PART
ijtc-1022	71	15	manipulate	manipulate	VERB
ijtc-1022	71	16	profits	profit	NOUN
ijtc-1022	71	17	in	in	ADP
ijtc-1022	71	18	financial	financial	ADJ
ijtc-1022	71	19	reports	report	NOUN
ijtc-1022	71	20	(	(	PUNCT
ijtc-1022	71	21	healy	healy	PROPN
ijtc-1022	71	22	,	,	PUNCT
ijtc-1022	71	23	1985	1985	NUM
ijtc-1022	71	24	)	)	PUNCT
ijtc-1022	71	25	.	.	PUNCT
ijtc-1022	72	1	the	the	DET
ijtc-1022	72	2	emergence	emergence	NOUN
ijtc-1022	72	3	of	of	ADP
ijtc-1022	72	4	an	an	DET
ijtc-1022	72	5	agent	agent	NOUN
ijtc-1022	72	6	authority	authority	NOUN
ijtc-1022	72	7	in	in	ADP
ijtc-1022	72	8	agency	agency	NOUN
ijtc-1022	72	9	theory	theory	NOUN
ijtc-1022	72	10	can	can	AUX
ijtc-1022	72	11	cause	cause	VERB
ijtc-1022	72	12	limitations	limitation	NOUN
ijtc-1022	72	13	on	on	ADP
ijtc-1022	72	14	the	the	DET
ijtc-1022	72	15	principal	principal	ADJ
ijtc-1022	72	16	information	information	NOUN
ijtc-1022	72	17	add	add	VERB
ijtc-1022	72	18	-	-	PUNCT
ijtc-1022	72	19	on	on	ADP
ijtc-1022	72	20	.	.	PUNCT
ijtc-1022	73	1	in	in	ADP
ijtc-1022	73	2	this	this	DET
ijtc-1022	73	3	situation	situation	NOUN
ijtc-1022	73	4	,	,	PUNCT
ijtc-1022	73	5	the	the	DET
ijtc-1022	73	6	principal	principal	NOUN
ijtc-1022	73	7	does	do	AUX
ijtc-1022	73	8	n't	not	PART
ijtc-1022	73	9	know	know	VERB
ijtc-1022	73	10	what	what	PRON
ijtc-1022	73	11	the	the	DET
ijtc-1022	73	12	agents	agent	NOUN
ijtc-1022	73	13	doing	do	VERB
ijtc-1022	73	14	related	relate	VERB
ijtc-1022	73	15	to	to	ADP
ijtc-1022	73	16	company	company	NOUN
ijtc-1022	73	17	performance	performance	NOUN
ijtc-1022	73	18	.	.	PUNCT
ijtc-1022	74	1	this	this	PRON
ijtc-1022	74	2	is	be	AUX
ijtc-1022	74	3	a	a	DET
ijtc-1022	74	4	form	form	NOUN
ijtc-1022	74	5	of	of	ADP
ijtc-1022	74	6	information	information	NOUN
ijtc-1022	74	7	asymmetry	asymmetry	NOUN
ijtc-1022	74	8	known	know	VERB
ijtc-1022	74	9	as	as	ADP
ijtc-1022	74	10	moral	moral	ADJ
ijtc-1022	74	11	hazard	hazard	NOUN
ijtc-1022	74	12	(	(	PUNCT
ijtc-1022	74	13	scott	scott	PROPN
ijtc-1022	74	14	,	,	PUNCT
ijtc-1022	74	15	2015	2015	NUM
ijtc-1022	74	16	)	)	PUNCT
ijtc-1022	74	17	.	.	PUNCT
ijtc-1022	75	1	the	the	DET
ijtc-1022	75	2	indication	indication	NOUN
ijtc-1022	75	3	of	of	ADP
ijtc-1022	75	4	earnings	earning	NOUN
ijtc-1022	75	5	management	management	NOUN
ijtc-1022	75	6	carried	carry	VERB
ijtc-1022	75	7	out	out	ADP
ijtc-1022	75	8	by	by	ADP
ijtc-1022	75	9	the	the	DET
ijtc-1022	75	10	company	company	NOUN
ijtc-1022	75	11	is	be	AUX
ijtc-1022	75	12	a	a	DET
ijtc-1022	75	13	signal	signal	NOUN
ijtc-1022	75	14	for	for	SCONJ
ijtc-1022	75	15	investors	investor	NOUN
ijtc-1022	75	16	to	to	PART
ijtc-1022	75	17	take	take	VERB
ijtc-1022	75	18	future	future	ADJ
ijtc-1022	75	19	steps	step	NOUN
ijtc-1022	75	20	.	.	PUNCT
ijtc-1022	76	1	the	the	DET
ijtc-1022	76	2	signals	signal	NOUN
ijtc-1022	76	3	are	be	AUX
ijtc-1022	76	4	an	an	DET
ijtc-1022	76	5	effort	effort	NOUN
ijtc-1022	76	6	to	to	PART
ijtc-1022	76	7	provide	provide	VERB
ijtc-1022	76	8	information	information	NOUN
ijtc-1022	76	9	to	to	ADP
ijtc-1022	76	10	other	other	ADJ
ijtc-1022	76	11	parties	party	NOUN
ijtc-1022	76	12	regarding	regard	VERB
ijtc-1022	76	13	an	an	DET
ijtc-1022	76	14	accurate	accurate	ADJ
ijtc-1022	76	15	picture	picture	NOUN
ijtc-1022	76	16	of	of	ADP
ijtc-1022	76	17	the	the	DET
ijtc-1022	76	18	company	company	NOUN
ijtc-1022	76	19	's	's	PART
ijtc-1022	76	20	performance	performance	NOUN
ijtc-1022	76	21	and	and	CCONJ
ijtc-1022	76	22	any	any	DET
ijtc-1022	76	23	problems	problem	NOUN
ijtc-1022	76	24	they	they	PRON
ijtc-1022	76	25	have	have	VERB
ijtc-1022	76	26	so	so	SCONJ
ijtc-1022	76	27	that	that	SCONJ
ijtc-1022	76	28	other	other	ADJ
ijtc-1022	76	29	parties	party	NOUN
ijtc-1022	76	30	are	be	AUX
ijtc-1022	76	31	willing	willing	ADJ
ijtc-1022	76	32	to	to	PART
ijtc-1022	76	33	invest	invest	VERB
ijtc-1022	76	34	even	even	ADV
ijtc-1022	76	35	under	under	ADP
ijtc-1022	76	36	uncertainty	uncertainty	NOUN
ijtc-1022	76	37	(	(	PUNCT
ijtc-1022	76	38	spence	spence	NOUN
ijtc-1022	76	39	,	,	PUNCT
ijtc-1022	76	40	1973	1973	NUM
ijtc-1022	76	41	)	)	PUNCT
ijtc-1022	76	42	.	.	PUNCT
ijtc-1022	77	1	a	a	DET
ijtc-1022	77	2	good	good	ADJ
ijtc-1022	77	3	signal	signal	NOUN
ijtc-1022	77	4	from	from	ADP
ijtc-1022	77	5	the	the	DET
ijtc-1022	77	6	company	company	NOUN
ijtc-1022	77	7	will	will	AUX
ijtc-1022	77	8	be	be	AUX
ijtc-1022	77	9	a	a	DET
ijtc-1022	77	10	consideration	consideration	NOUN
ijtc-1022	77	11	for	for	ADP
ijtc-1022	77	12	investors	investor	NOUN
ijtc-1022	77	13	when	when	SCONJ
ijtc-1022	77	14	investing	invest	VERB
ijtc-1022	77	15	in	in	ADP
ijtc-1022	77	16	a	a	DET
ijtc-1022	77	17	company	company	NOUN
ijtc-1022	77	18	.	.	PUNCT
ijtc-1022	78	1	in	in	ADP
ijtc-1022	78	2	brief	brief	NOUN
ijtc-1022	78	3	,	,	PUNCT
ijtc-1022	78	4	this	this	PRON
ijtc-1022	78	5	will	will	AUX
ijtc-1022	78	6	influence	influence	VERB
ijtc-1022	78	7	on	on	ADP
ijtc-1022	78	8	stock	stock	NOUN
ijtc-1022	78	9	return	return	NOUN
ijtc-1022	78	10	to	to	PART
ijtc-1022	78	11	be	be	AUX
ijtc-1022	78	12	received	receive	VERB
ijtc-1022	78	13	.	.	PUNCT
ijtc-1022	79	1	scott	scott	PROPN
ijtc-1022	79	2	(	(	PUNCT
ijtc-1022	79	3	2015	2015	NUM
ijtc-1022	79	4	)	)	PUNCT
ijtc-1022	79	5	defines	define	VERB
ijtc-1022	79	6	earnings	earning	NOUN
ijtc-1022	79	7	management	management	NOUN
ijtc-1022	79	8	as	as	ADP
ijtc-1022	79	9	the	the	DET
ijtc-1022	79	10	selection	selection	NOUN
ijtc-1022	79	11	of	of	ADP
ijtc-1022	79	12	accounting	accounting	NOUN
ijtc-1022	79	13	policies	policy	NOUN
ijtc-1022	79	14	by	by	ADP
ijtc-1022	79	15	management	management	NOUN
ijtc-1022	79	16	for	for	ADP
ijtc-1022	79	17	certain	certain	ADJ
ijtc-1022	79	18	purposes	purpose	NOUN
ijtc-1022	79	19	.	.	PUNCT
ijtc-1022	80	1	furthermore	furthermore	ADV
ijtc-1022	80	2	,	,	PUNCT
ijtc-1022	80	3	earnings	earning	NOUN
ijtc-1022	80	4	management	management	NOUN
ijtc-1022	80	5	practices	practice	NOUN
ijtc-1022	80	6	themselves	themselves	PRON
ijtc-1022	80	7	are	be	AUX
ijtc-1022	80	8	divided	divide	VERB
ijtc-1022	80	9	into	into	ADP
ijtc-1022	80	10	two	two	NUM
ijtc-1022	80	11	(	(	PUNCT
ijtc-1022	80	12	2	2	NUM
ijtc-1022	80	13	)	)	PUNCT
ijtc-1022	80	14	,	,	PUNCT
ijtc-1022	80	15	namely	namely	ADV
ijtc-1022	80	16	efficient	efficient	ADJ
ijtc-1022	80	17	and	and	CCONJ
ijtc-1022	80	18	opportunistic	opportunistic	ADJ
ijtc-1022	80	19	contract	contract	NOUN
ijtc-1022	80	20	earnings	earning	NOUN
ijtc-1022	80	21	management	management	NOUN
ijtc-1022	80	22	practices	practice	NOUN
ijtc-1022	80	23	.	.	PUNCT
ijtc-1022	81	1	earnings	earning	NOUN
ijtc-1022	81	2	management	management	NOUN
ijtc-1022	81	3	practices	practice	NOUN
ijtc-1022	81	4	that	that	PRON
ijtc-1022	81	5	are	be	AUX
ijtc-1022	81	6	efficient	efficient	ADJ
ijtc-1022	81	7	contracts	contract	NOUN
ijtc-1022	81	8	can	can	AUX
ijtc-1022	81	9	improve	improve	VERB
ijtc-1022	81	10	the	the	DET
ijtc-1022	81	11	quality	quality	NOUN
ijtc-1022	81	12	of	of	ADP
ijtc-1022	81	13	financial	financial	ADJ
ijtc-1022	81	14	information	information	NOUN
ijtc-1022	81	15	presented	present	VERB
ijtc-1022	81	16	,	,	PUNCT
ijtc-1022	81	17	while	while	SCONJ
ijtc-1022	81	18	opportunistic	opportunistic	ADJ
ijtc-1022	81	19	nature	nature	NOUN
ijtc-1022	81	20	can	can	AUX
ijtc-1022	81	21	cause	cause	VERB
ijtc-1022	81	22	losses	loss	NOUN
ijtc-1022	81	23	to	to	ADP
ijtc-1022	81	24	readers	reader	NOUN
ijtc-1022	81	25	because	because	SCONJ
ijtc-1022	81	26	they	they	PRON
ijtc-1022	81	27	receive	receive	VERB
ijtc-1022	81	28	information	information	NOUN
ijtc-1022	81	29	that	that	PRON
ijtc-1022	81	30	does	do	AUX
ijtc-1022	81	31	not	not	PART
ijtc-1022	81	32	match	match	VERB
ijtc-1022	81	33	reality	reality	NOUN
ijtc-1022	81	34	(	(	PUNCT
ijtc-1022	81	35	istiqomah	istiqomah	NOUN
ijtc-1022	81	36	&	&	CCONJ
ijtc-1022	81	37	adhariani	adhariani	PROPN
ijtc-1022	81	38	,	,	PUNCT
ijtc-1022	81	39	2017	2017	NUM
ijtc-1022	81	40	)	)	PUNCT
ijtc-1022	81	41	.	.	PUNCT
ijtc-1022	82	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	82	2	financial	financial	ADJ
ijtc-1022	82	3	reporting	reporting	NOUN
ijtc-1022	82	4	and	and	CCONJ
ijtc-1022	82	5	audit	audit	VERB
ijtc-1022	82	6	quality	quality	NOUN
ijtc-1022	82	7	impact	impact	NOUN
ijtc-1022	82	8	on	on	ADP
ijtc-1022	82	9	investment	investment	NOUN
ijtc-1022	82	10	efficiency	efficiency	NOUN
ijtc-1022	82	11	in	in	ADP
ijtc-1022	82	12	indonesian	indonesian	ADJ
ijtc-1022	82	13	transport	transport	NOUN
ijtc-1022	82	14	and	and	CCONJ
ijtc-1022	82	15	logistics	logistic	NOUN
ijtc-1022	82	16	companies	company	NOUN
ijtc-1022	82	17	chinhayu	chinhayu	VERB
ijtc-1022	82	18	and	and	CCONJ
ijtc-1022	82	19	saiful	saiful	ADJ
ijtc-1022	82	20	132	132	NUM
ijtc-1022	82	21	|	|	ADV
ijtc-1022	82	22	ilomata	ilomata	PROPN
ijtc-1022	82	23	international	international	ADJ
ijtc-1022	82	24	journal	journal	NOUN
ijtc-1022	82	25	of	of	ADP
ijtc-1022	82	26	tax	tax	PROPN
ijtc-1022	82	27	&	&	CCONJ
ijtc-1022	82	28	accounting	accounting	PROPN
ijtc-1022	82	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	82	30	information	information	NOUN
ijtc-1022	82	31	obtained	obtain	VERB
ijtc-1022	82	32	from	from	ADP
ijtc-1022	82	33	the	the	DET
ijtc-1022	82	34	presentation	presentation	NOUN
ijtc-1022	82	35	of	of	ADP
ijtc-1022	82	36	financial	financial	ADJ
ijtc-1022	82	37	reports	report	NOUN
ijtc-1022	82	38	will	will	AUX
ijtc-1022	82	39	be	be	AUX
ijtc-1022	82	40	a	a	DET
ijtc-1022	82	41	consideration	consideration	NOUN
ijtc-1022	82	42	for	for	ADP
ijtc-1022	82	43	investors	investor	NOUN
ijtc-1022	82	44	'	'	PART
ijtc-1022	82	45	decisions	decision	NOUN
ijtc-1022	82	46	.	.	PUNCT
ijtc-1022	83	1	opportunistic	opportunistic	ADJ
ijtc-1022	83	2	earnings	earning	NOUN
ijtc-1022	83	3	management	management	NOUN
ijtc-1022	83	4	practices	practice	NOUN
ijtc-1022	83	5	can	can	AUX
ijtc-1022	83	6	lead	lead	VERB
ijtc-1022	83	7	to	to	ADP
ijtc-1022	83	8	wrong	wrong	ADJ
ijtc-1022	83	9	decisions	decision	NOUN
ijtc-1022	83	10	.	.	PUNCT
ijtc-1022	84	1	in	in	ADP
ijtc-1022	84	2	this	this	DET
ijtc-1022	84	3	case	case	NOUN
ijtc-1022	84	4	,	,	PUNCT
ijtc-1022	84	5	investors	investor	NOUN
ijtc-1022	84	6	are	be	AUX
ijtc-1022	84	7	at	at	ADP
ijtc-1022	84	8	risk	risk	NOUN
ijtc-1022	84	9	of	of	ADP
ijtc-1022	84	10	experiencing	experience	VERB
ijtc-1022	84	11	losses	loss	NOUN
ijtc-1022	84	12	due	due	ADP
ijtc-1022	84	13	to	to	ADP
ijtc-1022	84	14	this	this	DET
ijtc-1022	84	15	decision	decision	NOUN
ijtc-1022	84	16	.	.	PUNCT
ijtc-1022	85	1	information	information	NOUN
ijtc-1022	85	2	about	about	ADP
ijtc-1022	85	3	opportunistic	opportunistic	ADJ
ijtc-1022	85	4	earnings	earning	NOUN
ijtc-1022	85	5	management	management	NOUN
ijtc-1022	85	6	practices	practice	NOUN
ijtc-1022	85	7	can	can	AUX
ijtc-1022	85	8	alienate	alienate	VERB
ijtc-1022	85	9	investors	investor	NOUN
ijtc-1022	85	10	from	from	ADP
ijtc-1022	85	11	the	the	DET
ijtc-1022	85	12	company	company	NOUN
ijtc-1022	85	13	.	.	PUNCT
ijtc-1022	86	1	thus	thus	ADV
ijtc-1022	86	2	,	,	PUNCT
ijtc-1022	86	3	this	this	DET
ijtc-1022	86	4	research	research	NOUN
ijtc-1022	86	5	would	would	AUX
ijtc-1022	86	6	hypothesize	hypothesize	VERB
ijtc-1022	86	7	that	that	SCONJ
ijtc-1022	86	8	earnings	earning	NOUN
ijtc-1022	86	9	management	management	NOUN
ijtc-1022	86	10	has	have	VERB
ijtc-1022	86	11	a	a	DET
ijtc-1022	86	12	significant	significant	ADJ
ijtc-1022	86	13	negative	negative	ADJ
ijtc-1022	86	14	influence	influence	NOUN
ijtc-1022	86	15	on	on	ADP
ijtc-1022	86	16	stock	stock	NOUN
ijtc-1022	86	17	return	return	NOUN
ijtc-1022	86	18	.	.	PUNCT
ijtc-1022	87	1	this	this	DET
ijtc-1022	87	2	hypothesis	hypothesis	NOUN
ijtc-1022	87	3	is	be	AUX
ijtc-1022	87	4	in	in	ADP
ijtc-1022	87	5	line	line	NOUN
ijtc-1022	87	6	with	with	ADP
ijtc-1022	87	7	(	(	PUNCT
ijtc-1022	87	8	adhariani	adhariani	ADJ
ijtc-1022	87	9	,	,	PUNCT
ijtc-1022	87	10	2021	2021	NUM
ijtc-1022	87	11	;	;	PUNCT
ijtc-1022	87	12	salim	salim	PROPN
ijtc-1022	87	13	&	&	CCONJ
ijtc-1022	87	14	rusman	rusman	PROPN
ijtc-1022	87	15	,	,	PUNCT
ijtc-1022	87	16	2019	2019	NUM
ijtc-1022	87	17	)	)	PUNCT
ijtc-1022	87	18	.	.	PUNCT
ijtc-1022	88	1	the	the	DET
ijtc-1022	88	2	first	first	ADJ
ijtc-1022	88	3	hypothesis	hypothesis	NOUN
ijtc-1022	88	4	of	of	ADP
ijtc-1022	88	5	this	this	DET
ijtc-1022	88	6	research	research	NOUN
ijtc-1022	88	7	is	be	AUX
ijtc-1022	88	8	earnings	earning	NOUN
ijtc-1022	88	9	management	management	NOUN
ijtc-1022	88	10	has	have	VERB
ijtc-1022	88	11	a	a	DET
ijtc-1022	88	12	significant	significant	ADJ
ijtc-1022	88	13	negative	negative	ADJ
ijtc-1022	88	14	effect	effect	NOUN
ijtc-1022	88	15	on	on	ADP
ijtc-1022	88	16	stock	stock	NOUN
ijtc-1022	88	17	returns	return	NOUN
ijtc-1022	88	18	(	(	PUNCT
ijtc-1022	88	19	h1	h1	PROPN
ijtc-1022	88	20	)	)	PUNCT
ijtc-1022	88	21	.	.	PUNCT
ijtc-1022	89	1	apart	apart	ADV
ijtc-1022	89	2	from	from	ADP
ijtc-1022	89	3	earnings	earning	NOUN
ijtc-1022	89	4	management	management	NOUN
ijtc-1022	89	5	,	,	PUNCT
ijtc-1022	89	6	(	(	PUNCT
ijtc-1022	89	7	bhattacharya	bhattacharya	PROPN
ijtc-1022	89	8	,	,	PUNCT
ijtc-1022	89	9	1979	1979	NUM
ijtc-1022	89	10	)	)	PUNCT
ijtc-1022	89	11	stated	state	VERB
ijtc-1022	89	12	dividend	dividend	NOUN
ijtc-1022	89	13	policy	policy	NOUN
ijtc-1022	89	14	is	be	AUX
ijtc-1022	89	15	also	also	ADV
ijtc-1022	89	16	a	a	DET
ijtc-1022	89	17	signal	signal	NOUN
ijtc-1022	89	18	for	for	ADP
ijtc-1022	89	19	investors	investor	NOUN
ijtc-1022	89	20	.	.	PUNCT
ijtc-1022	90	1	many	many	ADJ
ijtc-1022	90	2	investors	investor	NOUN
ijtc-1022	90	3	use	use	VERB
ijtc-1022	90	4	certain	certain	ADJ
ijtc-1022	90	5	preferences	preference	NOUN
ijtc-1022	90	6	in	in	ADP
ijtc-1022	90	7	assessing	assess	VERB
ijtc-1022	90	8	a	a	DET
ijtc-1022	90	9	company	company	NOUN
ijtc-1022	90	10	's	's	PART
ijtc-1022	90	11	dividend	dividend	NOUN
ijtc-1022	90	12	policy	policy	NOUN
ijtc-1022	90	13	.	.	PUNCT
ijtc-1022	91	1	(	(	PUNCT
ijtc-1022	91	2	modigliani	modigliani	PROPN
ijtc-1022	91	3	&	&	CCONJ
ijtc-1022	91	4	miller	miller	PROPN
ijtc-1022	91	5	,	,	PUNCT
ijtc-1022	91	6	1961	1961	NUM
ijtc-1022	91	7	)	)	PUNCT
ijtc-1022	91	8	revealed	reveal	VERB
ijtc-1022	91	9	the	the	DET
ijtc-1022	91	10	use	use	NOUN
ijtc-1022	91	11	of	of	ADP
ijtc-1022	91	12	preferences	preference	NOUN
ijtc-1022	91	13	in	in	ADP
ijtc-1022	91	14	assessing	assess	VERB
ijtc-1022	91	15	dividend	dividend	NOUN
ijtc-1022	91	16	policy	policy	NOUN
ijtc-1022	91	17	by	by	ADP
ijtc-1022	91	18	investors	investor	NOUN
ijtc-1022	91	19	,	,	PUNCT
ijtc-1022	91	20	referred	refer	VERB
ijtc-1022	91	21	to	to	ADP
ijtc-1022	91	22	as	as	ADP
ijtc-1022	91	23	client	client	NOUN
ijtc-1022	91	24	effect	effect	NOUN
ijtc-1022	91	25	theory	theory	NOUN
ijtc-1022	91	26	.	.	PUNCT
ijtc-1022	92	1	some	some	PRON
ijtc-1022	92	2	of	of	ADP
ijtc-1022	92	3	the	the	DET
ijtc-1022	92	4	investor	investor	NOUN
ijtc-1022	92	5	preferences	preference	NOUN
ijtc-1022	92	6	are	be	AUX
ijtc-1022	92	7	the	the	DET
ijtc-1022	92	8	tax	tax	NOUN
ijtc-1022	92	9	rates	rate	NOUN
ijtc-1022	92	10	on	on	ADP
ijtc-1022	92	11	dividend	dividend	NOUN
ijtc-1022	92	12	policy	policy	NOUN
ijtc-1022	92	13	proposed	propose	VERB
ijtc-1022	92	14	by	by	ADP
ijtc-1022	92	15	(	(	PUNCT
ijtc-1022	92	16	litzenberger	litzenberger	NOUN
ijtc-1022	92	17	&	&	CCONJ
ijtc-1022	92	18	ramaswamy	ramaswamy	ADJ
ijtc-1022	92	19	,	,	PUNCT
ijtc-1022	92	20	1979	1979	NUM
ijtc-1022	92	21	)	)	PUNCT
ijtc-1022	92	22	,	,	PUNCT
ijtc-1022	92	23	the	the	DET
ijtc-1022	92	24	different	different	ADJ
ijtc-1022	92	25	conditions	condition	NOUN
ijtc-1022	92	26	for	for	ADP
ijtc-1022	92	27	each	each	DET
ijtc-1022	92	28	investor	investor	NOUN
ijtc-1022	92	29	proposed	propose	VERB
ijtc-1022	92	30	by	by	ADP
ijtc-1022	92	31	(	(	PUNCT
ijtc-1022	92	32	pettit	pettit	PROPN
ijtc-1022	92	33	,	,	PUNCT
ijtc-1022	92	34	1977	1977	NUM
ijtc-1022	92	35	)	)	PUNCT
ijtc-1022	92	36	,	,	PUNCT
ijtc-1022	92	37	and	and	CCONJ
ijtc-1022	92	38	the	the	DET
ijtc-1022	92	39	company	company	NOUN
ijtc-1022	92	40	sector	sector	NOUN
ijtc-1022	92	41	proposed	propose	VERB
ijtc-1022	92	42	by	by	ADP
ijtc-1022	92	43	(	(	PUNCT
ijtc-1022	92	44	baker	baker	PROPN
ijtc-1022	92	45	&	&	CCONJ
ijtc-1022	92	46	powell	powell	PROPN
ijtc-1022	92	47	,	,	PUNCT
ijtc-1022	92	48	1999	1999	NUM
ijtc-1022	92	49	)	)	PUNCT
ijtc-1022	92	50	.	.	PUNCT
ijtc-1022	93	1	according	accord	VERB
ijtc-1022	93	2	to	to	ADP
ijtc-1022	93	3	gup	gup	PROPN
ijtc-1022	93	4	&	&	CCONJ
ijtc-1022	93	5	agrrawal	agrrawal	PROPN
ijtc-1022	93	6	,	,	PUNCT
ijtc-1022	93	7	(	(	PUNCT
ijtc-1022	93	8	1996	1996	NUM
ijtc-1022	93	9	)	)	PUNCT
ijtc-1022	93	10	,	,	PUNCT
ijtc-1022	93	11	the	the	DET
ijtc-1022	93	12	amount	amount	NOUN
ijtc-1022	93	13	of	of	ADP
ijtc-1022	93	14	dividends	dividend	NOUN
ijtc-1022	93	15	distributed	distribute	VERB
ijtc-1022	93	16	from	from	ADP
ijtc-1022	93	17	the	the	DET
ijtc-1022	93	18	company	company	NOUN
ijtc-1022	93	19	's	's	PART
ijtc-1022	93	20	profits	profit	NOUN
ijtc-1022	93	21	will	will	AUX
ijtc-1022	93	22	depend	depend	VERB
ijtc-1022	93	23	on	on	ADP
ijtc-1022	93	24	the	the	DET
ijtc-1022	93	25	company	company	NOUN
ijtc-1022	93	26	's	's	PART
ijtc-1022	93	27	life	life	NOUN
ijtc-1022	93	28	cycle	cycle	NOUN
ijtc-1022	93	29	.	.	PUNCT
ijtc-1022	94	1	the	the	DET
ijtc-1022	94	2	company	company	NOUN
ijtc-1022	94	3	life	life	NOUN
ijtc-1022	94	4	cycle	cycle	NOUN
ijtc-1022	94	5	period	period	NOUN
ijtc-1022	94	6	is	be	AUX
ijtc-1022	94	7	divided	divide	VERB
ijtc-1022	94	8	into	into	ADP
ijtc-1022	94	9	4	4	NUM
ijtc-1022	94	10	,	,	PUNCT
ijtc-1022	94	11	namely	namely	ADV
ijtc-1022	94	12	pioneering	pioneering	ADJ
ijtc-1022	94	13	,	,	PUNCT
ijtc-1022	94	14	expansion	expansion	NOUN
ijtc-1022	94	15	,	,	PUNCT
ijtc-1022	94	16	stabilization	stabilization	NOUN
ijtc-1022	94	17	,	,	PUNCT
ijtc-1022	94	18	and	and	CCONJ
ijtc-1022	94	19	decline	decline	NOUN
ijtc-1022	94	20	.	.	PUNCT
ijtc-1022	95	1	in	in	ADP
ijtc-1022	95	2	the	the	DET
ijtc-1022	95	3	pioneering	pioneering	ADJ
ijtc-1022	95	4	stage	stage	NOUN
ijtc-1022	95	5	,	,	PUNCT
ijtc-1022	95	6	companies	company	NOUN
ijtc-1022	95	7	generally	generally	ADV
ijtc-1022	95	8	do	do	AUX
ijtc-1022	95	9	not	not	PART
ijtc-1022	95	10	distribute	distribute	VERB
ijtc-1022	95	11	dividends	dividend	NOUN
ijtc-1022	95	12	.	.	PUNCT
ijtc-1022	96	1	then	then	ADV
ijtc-1022	96	2	,	,	PUNCT
ijtc-1022	96	3	in	in	ADP
ijtc-1022	96	4	the	the	DET
ijtc-1022	96	5	expansion	expansion	NOUN
ijtc-1022	96	6	stage	stage	NOUN
ijtc-1022	96	7	,	,	PUNCT
ijtc-1022	96	8	the	the	DET
ijtc-1022	96	9	company	company	NOUN
ijtc-1022	96	10	will	will	AUX
ijtc-1022	96	11	start	start	VERB
ijtc-1022	96	12	distributing	distribute	VERB
ijtc-1022	96	13	dividends	dividend	NOUN
ijtc-1022	96	14	in	in	ADP
ijtc-1022	96	15	small	small	ADJ
ijtc-1022	96	16	amounts	amount	NOUN
ijtc-1022	96	17	.	.	PUNCT
ijtc-1022	97	1	and	and	CCONJ
ijtc-1022	97	2	,	,	PUNCT
ijtc-1022	97	3	lastly	lastly	ADV
ijtc-1022	97	4	,	,	PUNCT
ijtc-1022	97	5	getting	get	VERB
ijtc-1022	97	6	closer	close	ADJ
ijtc-1022	97	7	to	to	ADP
ijtc-1022	97	8	the	the	DET
ijtc-1022	97	9	cycle	cycle	NOUN
ijtc-1022	97	10	decline	decline	NOUN
ijtc-1022	97	11	then	then	ADV
ijtc-1022	97	12	the	the	DET
ijtc-1022	97	13	dividends	dividend	NOUN
ijtc-1022	97	14	distributed	distribute	VERB
ijtc-1022	97	15	will	will	AUX
ijtc-1022	97	16	be	be	AUX
ijtc-1022	97	17	even	even	ADV
ijtc-1022	97	18	greater	great	ADJ
ijtc-1022	97	19	.	.	PUNCT
ijtc-1022	98	1	according	accord	VERB
ijtc-1022	98	2	to	to	ADP
ijtc-1022	98	3	wijaya	wijaya	PROPN
ijtc-1022	98	4	&	&	CCONJ
ijtc-1022	98	5	tel	tel	PROPN
ijtc-1022	98	6	(	(	PUNCT
ijtc-1022	98	7	2017	2017	NUM
ijtc-1022	98	8	)	)	PUNCT
ijtc-1022	98	9	,	,	PUNCT
ijtc-1022	98	10	the	the	DET
ijtc-1022	98	11	dividend	dividend	NOUN
ijtc-1022	98	12	policy	policy	NOUN
ijtc-1022	98	13	is	be	AUX
ijtc-1022	98	14	a	a	DET
ijtc-1022	98	15	company	company	NOUN
ijtc-1022	98	16	policy	policy	NOUN
ijtc-1022	98	17	to	to	PART
ijtc-1022	98	18	use	use	VERB
ijtc-1022	98	19	the	the	DET
ijtc-1022	98	20	company	company	NOUN
ijtc-1022	98	21	's	's	PART
ijtc-1022	98	22	net	net	ADJ
ijtc-1022	98	23	profits	profit	NOUN
ijtc-1022	98	24	from	from	ADP
ijtc-1022	98	25	both	both	CCONJ
ijtc-1022	98	26	the	the	DET
ijtc-1022	98	27	previous	previous	ADJ
ijtc-1022	98	28	year	year	NOUN
ijtc-1022	98	29	and	and	CCONJ
ijtc-1022	98	30	the	the	DET
ijtc-1022	98	31	current	current	ADJ
ijtc-1022	98	32	year	year	NOUN
ijtc-1022	98	33	.	.	PUNCT
ijtc-1022	99	1	the	the	DET
ijtc-1022	99	2	dividend	dividend	NOUN
ijtc-1022	99	3	is	be	AUX
ijtc-1022	99	4	a	a	DET
ijtc-1022	99	5	return	return	NOUN
ijtc-1022	99	6	given	give	VERB
ijtc-1022	99	7	by	by	ADP
ijtc-1022	99	8	the	the	DET
ijtc-1022	99	9	company	company	NOUN
ijtc-1022	99	10	to	to	ADP
ijtc-1022	99	11	shareholders	shareholder	NOUN
ijtc-1022	99	12	so	so	SCONJ
ijtc-1022	99	13	that	that	SCONJ
ijtc-1022	99	14	dividends	dividend	NOUN
ijtc-1022	99	15	and	and	CCONJ
ijtc-1022	99	16	their	their	PRON
ijtc-1022	99	17	policies	policy	NOUN
ijtc-1022	99	18	are	be	AUX
ijtc-1022	99	19	taken	take	VERB
ijtc-1022	99	20	into	into	ADP
ijtc-1022	99	21	consideration	consideration	NOUN
ijtc-1022	99	22	by	by	ADP
ijtc-1022	99	23	shareholders	shareholder	NOUN
ijtc-1022	99	24	.	.	PUNCT
ijtc-1022	100	1	this	this	PRON
ijtc-1022	100	2	is	be	AUX
ijtc-1022	100	3	approved	approve	VERB
ijtc-1022	100	4	by	by	ADP
ijtc-1022	100	5	(	(	PUNCT
ijtc-1022	100	6	astarina	astarina	PROPN
ijtc-1022	100	7	et	et	PROPN
ijtc-1022	100	8	al	al	PROPN
ijtc-1022	100	9	.	.	PROPN
ijtc-1022	100	10	,	,	PUNCT
ijtc-1022	100	11	2019	2019	NUM
ijtc-1022	100	12	;	;	PUNCT
ijtc-1022	100	13	retnaningrum	retnaningrum	NOUN
ijtc-1022	100	14	&	&	CCONJ
ijtc-1022	100	15	haryanto	haryanto	ADJ
ijtc-1022	100	16	,	,	PUNCT
ijtc-1022	100	17	2018	2018	NUM
ijtc-1022	100	18	)	)	PUNCT
ijtc-1022	100	19	,	,	PUNCT
ijtc-1022	100	20	who	who	PRON
ijtc-1022	100	21	concluded	conclude	VERB
ijtc-1022	100	22	that	that	SCONJ
ijtc-1022	100	23	the	the	DET
ijtc-1022	100	24	dividend	dividend	NOUN
ijtc-1022	100	25	policy	policy	NOUN
ijtc-1022	100	26	variable	variable	NOUN
ijtc-1022	100	27	had	have	VERB
ijtc-1022	100	28	a	a	DET
ijtc-1022	100	29	significant	significant	ADJ
ijtc-1022	100	30	positive	positive	ADJ
ijtc-1022	100	31	effect	effect	NOUN
ijtc-1022	100	32	on	on	ADP
ijtc-1022	100	33	stock	stock	NOUN
ijtc-1022	100	34	returns	return	NOUN
ijtc-1022	100	35	.	.	PUNCT
ijtc-1022	101	1	based	base	VERB
ijtc-1022	101	2	on	on	ADP
ijtc-1022	101	3	this	this	PRON
ijtc-1022	101	4	,	,	PUNCT
ijtc-1022	101	5	the	the	DET
ijtc-1022	101	6	second	second	ADJ
ijtc-1022	101	7	hypothesis	hypothesis	NOUN
ijtc-1022	101	8	in	in	ADP
ijtc-1022	101	9	this	this	DET
ijtc-1022	101	10	research	research	NOUN
ijtc-1022	101	11	is	be	AUX
ijtc-1022	101	12	dividend	dividend	NOUN
ijtc-1022	101	13	policy	policy	NOUN
ijtc-1022	101	14	has	have	VERB
ijtc-1022	101	15	a	a	DET
ijtc-1022	101	16	significant	significant	ADJ
ijtc-1022	101	17	positive	positive	ADJ
ijtc-1022	101	18	effect	effect	NOUN
ijtc-1022	101	19	on	on	ADP
ijtc-1022	101	20	stock	stock	NOUN
ijtc-1022	101	21	returns	return	NOUN
ijtc-1022	101	22	(	(	PUNCT
ijtc-1022	101	23	h2	h2	NOUN
ijtc-1022	101	24	)	)	PUNCT
ijtc-1022	101	25	.	.	PUNCT
ijtc-1022	102	1	apart	apart	ADV
ijtc-1022	102	2	from	from	ADP
ijtc-1022	102	3	dividends	dividend	NOUN
ijtc-1022	102	4	,	,	PUNCT
ijtc-1022	102	5	shareholders	shareholder	NOUN
ijtc-1022	102	6	can	can	AUX
ijtc-1022	102	7	also	also	ADV
ijtc-1022	102	8	get	get	VERB
ijtc-1022	102	9	returns	return	NOUN
ijtc-1022	102	10	on	on	ADP
ijtc-1022	102	11	share	share	NOUN
ijtc-1022	102	12	ownership	ownership	NOUN
ijtc-1022	102	13	from	from	ADP
ijtc-1022	102	14	the	the	DET
ijtc-1022	102	15	capital	capital	NOUN
ijtc-1022	102	16	gain	gain	NOUN
ijtc-1022	102	17	of	of	ADP
ijtc-1022	102	18	share	share	NOUN
ijtc-1022	102	19	price	price	NOUN
ijtc-1022	102	20	differences	difference	NOUN
ijtc-1022	102	21	.	.	PUNCT
ijtc-1022	103	1	in	in	ADP
ijtc-1022	103	2	practice	practice	NOUN
ijtc-1022	103	3	,	,	PUNCT
ijtc-1022	103	4	regulation	regulation	NOUN
ijtc-1022	103	5	of	of	ADP
ijtc-1022	103	6	share	share	NOUN
ijtc-1022	103	7	prices	price	NOUN
ijtc-1022	103	8	can	can	AUX
ijtc-1022	103	9	also	also	ADV
ijtc-1022	103	10	occur	occur	VERB
ijtc-1022	103	11	.	.	PUNCT
ijtc-1022	104	1	(	(	PUNCT
ijtc-1022	104	2	biswal	biswal	NOUN
ijtc-1022	104	3	,	,	PUNCT
ijtc-1022	104	4	2003	2003	NUM
ijtc-1022	104	5	)	)	PUNCT
ijtc-1022	104	6	reveals	reveal	VERB
ijtc-1022	104	7	that	that	SCONJ
ijtc-1022	104	8	companies	company	NOUN
ijtc-1022	104	9	with	with	ADP
ijtc-1022	104	10	large	large	ADJ
ijtc-1022	104	11	market	market	NOUN
ijtc-1022	104	12	capitalization	capitalization	NOUN
ijtc-1022	104	13	and	and	CCONJ
ijtc-1022	104	14	do	do	AUX
ijtc-1022	104	15	not	not	PART
ijtc-1022	104	16	comply	comply	VERB
ijtc-1022	104	17	with	with	ADP
ijtc-1022	104	18	free	free	ADJ
ijtc-1022	104	19	float	float	NOUN
ijtc-1022	104	20	ratio	ratio	NOUN
ijtc-1022	104	21	regulation	regulation	NOUN
ijtc-1022	104	22	can	can	AUX
ijtc-1022	104	23	lead	lead	VERB
ijtc-1022	104	24	to	to	ADP
ijtc-1022	104	25	manipulation	manipulation	NOUN
ijtc-1022	104	26	of	of	ADP
ijtc-1022	104	27	stock	stock	NOUN
ijtc-1022	104	28	prices	price	NOUN
ijtc-1022	104	29	by	by	ADP
ijtc-1022	104	30	groups	group	NOUN
ijtc-1022	104	31	of	of	ADP
ijtc-1022	104	32	investors	investor	NOUN
ijtc-1022	104	33	with	with	ADP
ijtc-1022	104	34	large	large	ADJ
ijtc-1022	104	35	funds	fund	NOUN
ijtc-1022	104	36	.	.	PUNCT
ijtc-1022	105	1	the	the	DET
ijtc-1022	105	2	free	free	ADJ
ijtc-1022	105	3	float	float	NOUN
ijtc-1022	105	4	is	be	AUX
ijtc-1022	105	5	the	the	DET
ijtc-1022	105	6	number	number	NOUN
ijtc-1022	105	7	of	of	ADP
ijtc-1022	105	8	shares	share	NOUN
ijtc-1022	105	9	traded	trade	VERB
ijtc-1022	105	10	on	on	ADP
ijtc-1022	105	11	the	the	DET
ijtc-1022	105	12	stock	stock	NOUN
ijtc-1022	105	13	market	market	NOUN
ijtc-1022	105	14	minus	minus	CCONJ
ijtc-1022	105	15	shares	share	NOUN
ijtc-1022	105	16	held	hold	VERB
ijtc-1022	105	17	by	by	ADP
ijtc-1022	105	18	the	the	DET
ijtc-1022	105	19	parent	parent	NOUN
ijtc-1022	105	20	company	company	NOUN
ijtc-1022	105	21	which	which	PRON
ijtc-1022	105	22	is	be	AUX
ijtc-1022	105	23	used	use	VERB
ijtc-1022	105	24	to	to	PART
ijtc-1022	105	25	exercise	exercise	VERB
ijtc-1022	105	26	control	control	NOUN
ijtc-1022	105	27	over	over	ADP
ijtc-1022	105	28	subsidiaries	subsidiary	NOUN
ijtc-1022	105	29	(	(	PUNCT
ijtc-1022	105	30	çalişkan	çalişkan	PROPN
ijtc-1022	105	31	&	&	CCONJ
ijtc-1022	105	32	keresteci̇oğlu	keresteci̇oğlu	PROPN
ijtc-1022	105	33	,	,	PUNCT
ijtc-1022	105	34	2013	2013	NUM
ijtc-1022	105	35	)	)	PUNCT
ijtc-1022	105	36	.	.	PUNCT
ijtc-1022	106	1	in	in	ADP
ijtc-1022	106	2	other	other	ADJ
ijtc-1022	106	3	words	word	NOUN
ijtc-1022	106	4	,	,	PUNCT
ijtc-1022	106	5	(	(	PUNCT
ijtc-1022	106	6	bostanci	bostanci	PROPN
ijtc-1022	106	7	&	&	CCONJ
ijtc-1022	106	8	kilic	kilic	PROPN
ijtc-1022	106	9	,	,	PUNCT
ijtc-1022	106	10	2010	2010	NUM
ijtc-1022	106	11	)	)	PUNCT
ijtc-1022	106	12	stated	state	VERB
ijtc-1022	106	13	that	that	SCONJ
ijtc-1022	106	14	the	the	DET
ijtc-1022	106	15	free	free	ADJ
ijtc-1022	106	16	float	float	NOUN
ijtc-1022	106	17	ratio	ratio	NOUN
ijtc-1022	106	18	is	be	AUX
ijtc-1022	106	19	the	the	DET
ijtc-1022	106	20	number	number	NOUN
ijtc-1022	106	21	of	of	ADP
ijtc-1022	106	22	shares	share	NOUN
ijtc-1022	106	23	released	release	VERB
ijtc-1022	106	24	by	by	ADP
ijtc-1022	106	25	the	the	DET
ijtc-1022	106	26	company	company	NOUN
ijtc-1022	106	27	for	for	ADP
ijtc-1022	106	28	buying	buy	VERB
ijtc-1022	106	29	and	and	CCONJ
ijtc-1022	106	30	selling	sell	VERB
ijtc-1022	106	31	on	on	ADP
ijtc-1022	106	32	the	the	DET
ijtc-1022	106	33	stock	stock	NOUN
ijtc-1022	106	34	market	market	NOUN
ijtc-1022	106	35	.	.	PUNCT
ijtc-1022	107	1	while	while	SCONJ
ijtc-1022	107	2	the	the	DET
ijtc-1022	107	3	free	free	ADJ
ijtc-1022	107	4	float	float	NOUN
ijtc-1022	107	5	ratio	ratio	NOUN
ijtc-1022	107	6	is	be	AUX
ijtc-1022	107	7	felt	feel	VERB
ijtc-1022	107	8	it	it	PRON
ijtc-1022	107	9	can	can	AUX
ijtc-1022	107	10	attract	attract	VERB
ijtc-1022	107	11	the	the	DET
ijtc-1022	107	12	attention	attention	NOUN
ijtc-1022	107	13	of	of	ADP
ijtc-1022	107	14	investors	investor	NOUN
ijtc-1022	107	15	because	because	SCONJ
ijtc-1022	107	16	the	the	PRON
ijtc-1022	107	17	greater	great	ADJ
ijtc-1022	107	18	the	the	DET
ijtc-1022	107	19	free	free	ADJ
ijtc-1022	107	20	float	float	NOUN
ijtc-1022	107	21	ratio	ratio	NOUN
ijtc-1022	107	22	of	of	ADP
ijtc-1022	107	23	a	a	DET
ijtc-1022	107	24	company	company	NOUN
ijtc-1022	107	25	,	,	PUNCT
ijtc-1022	107	26	the	the	DET
ijtc-1022	107	27	public	public	ADJ
ijtc-1022	107	28	ownership	ownership	NOUN
ijtc-1022	107	29	of	of	ADP
ijtc-1022	107	30	the	the	DET
ijtc-1022	107	31	company	company	NOUN
ijtc-1022	107	32	becomes	become	VERB
ijtc-1022	107	33	greater	great	ADJ
ijtc-1022	107	34	(	(	PUNCT
ijtc-1022	107	35	el	el	NOUN
ijtc-1022	107	36	-	-	NOUN
ijtc-1022	107	37	nader	nader	NOUN
ijtc-1022	107	38	,	,	PUNCT
ijtc-1022	107	39	2018	2018	NUM
ijtc-1022	107	40	)	)	PUNCT
ijtc-1022	107	41	.	.	PUNCT
ijtc-1022	108	1	according	accord	VERB
ijtc-1022	108	2	to	to	ADP
ijtc-1022	108	3	(	(	PUNCT
ijtc-1022	108	4	fitriani	fitriani	X
ijtc-1022	108	5	et	et	PROPN
ijtc-1022	108	6	al	al	PROPN
ijtc-1022	108	7	.	.	PROPN
ijtc-1022	108	8	,	,	PUNCT
ijtc-1022	108	9	2020	2020	NUM
ijtc-1022	108	10	)	)	PUNCT
ijtc-1022	108	11	,	,	PUNCT
ijtc-1022	108	12	the	the	PRON
ijtc-1022	108	13	higher	high	ADJ
ijtc-1022	108	14	the	the	DET
ijtc-1022	108	15	free	free	ADJ
ijtc-1022	108	16	float	float	NOUN
ijtc-1022	108	17	ratio	ratio	NOUN
ijtc-1022	108	18	it	it	PRON
ijtc-1022	108	19	has	have	VERB
ijtc-1022	108	20	the	the	DET
ijtc-1022	108	21	potential	potential	NOUN
ijtc-1022	108	22	to	to	PART
ijtc-1022	108	23	increase	increase	VERB
ijtc-1022	108	24	the	the	DET
ijtc-1022	108	25	company	company	NOUN
ijtc-1022	108	26	's	's	PART
ijtc-1022	108	27	market	market	NOUN
ijtc-1022	108	28	capitalization	capitalization	NOUN
ijtc-1022	108	29	.	.	PUNCT
ijtc-1022	109	1	this	this	PRON
ijtc-1022	109	2	happens	happen	VERB
ijtc-1022	109	3	if	if	SCONJ
ijtc-1022	109	4	the	the	DET
ijtc-1022	109	5	number	number	NOUN
ijtc-1022	109	6	of	of	ADP
ijtc-1022	109	7	shares	share	NOUN
ijtc-1022	109	8	circulating	circulate	VERB
ijtc-1022	109	9	in	in	ADP
ijtc-1022	109	10	the	the	DET
ijtc-1022	109	11	public	public	ADJ
ijtc-1022	109	12	increases	increase	NOUN
ijtc-1022	109	13	,	,	PUNCT
ijtc-1022	109	14	the	the	DET
ijtc-1022	109	15	company	company	NOUN
ijtc-1022	109	16	will	will	AUX
ijtc-1022	109	17	receive	receive	VERB
ijtc-1022	109	18	a	a	DET
ijtc-1022	109	19	greater	great	ADJ
ijtc-1022	109	20	amount	amount	NOUN
ijtc-1022	109	21	of	of	ADP
ijtc-1022	109	22	funds	fund	NOUN
ijtc-1022	109	23	.	.	PUNCT
ijtc-1022	110	1	thus	thus	ADV
ijtc-1022	110	2	the	the	DET
ijtc-1022	110	3	third	third	ADJ
ijtc-1022	110	4	hypothesis	hypothesis	NOUN
ijtc-1022	110	5	of	of	ADP
ijtc-1022	110	6	this	this	DET
ijtc-1022	110	7	research	research	NOUN
ijtc-1022	110	8	is	be	AUX
ijtc-1022	110	9	:	:	PUNCT
ijtc-1022	110	10	the	the	DET
ijtc-1022	110	11	free	free	ADJ
ijtc-1022	110	12	float	float	NOUN
ijtc-1022	110	13	ratio	ratio	NOUN
ijtc-1022	110	14	has	have	VERB
ijtc-1022	110	15	a	a	DET
ijtc-1022	110	16	significant	significant	ADJ
ijtc-1022	110	17	positive	positive	ADJ
ijtc-1022	110	18	effect	effect	NOUN
ijtc-1022	110	19	on	on	ADP
ijtc-1022	110	20	stock	stock	NOUN
ijtc-1022	110	21	returns	return	NOUN
ijtc-1022	110	22	(	(	PUNCT
ijtc-1022	110	23	h3	h3	NOUN
ijtc-1022	110	24	)	)	PUNCT
ijtc-1022	110	25	.	.	PUNCT
ijtc-1022	111	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	111	2	financial	financial	ADJ
ijtc-1022	111	3	reporting	reporting	NOUN
ijtc-1022	111	4	and	and	CCONJ
ijtc-1022	111	5	audit	audit	VERB
ijtc-1022	111	6	quality	quality	NOUN
ijtc-1022	111	7	impact	impact	NOUN
ijtc-1022	111	8	on	on	ADP
ijtc-1022	111	9	investment	investment	NOUN
ijtc-1022	111	10	efficiency	efficiency	NOUN
ijtc-1022	111	11	in	in	ADP
ijtc-1022	111	12	indonesian	indonesian	ADJ
ijtc-1022	111	13	transport	transport	NOUN
ijtc-1022	111	14	and	and	CCONJ
ijtc-1022	111	15	logistics	logistic	NOUN
ijtc-1022	111	16	companies	company	NOUN
ijtc-1022	111	17	chinhayu	chinhayu	VERB
ijtc-1022	111	18	and	and	CCONJ
ijtc-1022	111	19	saiful	saiful	PROPN
ijtc-1022	111	20	133	133	NUM
ijtc-1022	111	21	|	|	ADV
ijtc-1022	111	22	ilomata	ilomata	PROPN
ijtc-1022	111	23	international	international	ADJ
ijtc-1022	111	24	journal	journal	NOUN
ijtc-1022	111	25	of	of	ADP
ijtc-1022	111	26	tax	tax	PROPN
ijtc-1022	111	27	&	&	CCONJ
ijtc-1022	111	28	accounting	account	VERB
ijtc-1022	111	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	111	30	to	to	PART
ijtc-1022	111	31	obtain	obtain	VERB
ijtc-1022	111	32	more	more	ADV
ijtc-1022	111	33	solid	solid	ADJ
ijtc-1022	111	34	results	result	NOUN
ijtc-1022	111	35	,	,	PUNCT
ijtc-1022	111	36	this	this	DET
ijtc-1022	111	37	research	research	NOUN
ijtc-1022	111	38	uses	use	VERB
ijtc-1022	111	39	profitability	profitability	NOUN
ijtc-1022	111	40	and	and	CCONJ
ijtc-1022	111	41	company	company	NOUN
ijtc-1022	111	42	value	value	NOUN
ijtc-1022	111	43	as	as	ADP
ijtc-1022	111	44	control	control	NOUN
ijtc-1022	111	45	variables	variable	NOUN
ijtc-1022	111	46	.	.	PUNCT
ijtc-1022	112	1	arifin	arifin	PROPN
ijtc-1022	112	2	&	&	CCONJ
ijtc-1022	112	3	agustami	agustami	PROPN
ijtc-1022	112	4	,	,	PUNCT
ijtc-1022	112	5	(	(	PUNCT
ijtc-1022	112	6	2017	2017	NUM
ijtc-1022	112	7	)	)	PUNCT
ijtc-1022	112	8	revealed	reveal	VERB
ijtc-1022	112	9	that	that	SCONJ
ijtc-1022	112	10	profitability	profitability	NOUN
ijtc-1022	112	11	ratios	ratio	NOUN
ijtc-1022	112	12	provide	provide	VERB
ijtc-1022	112	13	an	an	DET
ijtc-1022	112	14	overview	overview	NOUN
ijtc-1022	112	15	of	of	ADP
ijtc-1022	112	16	the	the	DET
ijtc-1022	112	17	company	company	NOUN
ijtc-1022	112	18	's	's	PART
ijtc-1022	112	19	ability	ability	NOUN
ijtc-1022	112	20	to	to	PART
ijtc-1022	112	21	generate	generate	VERB
ijtc-1022	112	22	profits	profit	NOUN
ijtc-1022	112	23	in	in	ADP
ijtc-1022	112	24	a	a	DET
ijtc-1022	112	25	certain	certain	ADJ
ijtc-1022	112	26	period	period	NOUN
ijtc-1022	112	27	based	base	VERB
ijtc-1022	112	28	on	on	ADP
ijtc-1022	112	29	the	the	DET
ijtc-1022	112	30	assets	asset	NOUN
ijtc-1022	112	31	or	or	CCONJ
ijtc-1022	112	32	capital	capital	NOUN
ijtc-1022	112	33	owned	own	VERB
ijtc-1022	112	34	by	by	ADP
ijtc-1022	112	35	the	the	DET
ijtc-1022	112	36	company	company	NOUN
ijtc-1022	112	37	.	.	PUNCT
ijtc-1022	113	1	the	the	DET
ijtc-1022	113	2	results	result	NOUN
ijtc-1022	113	3	of	of	ADP
ijtc-1022	113	4	(	(	PUNCT
ijtc-1022	113	5	dana	dana	PROPN
ijtc-1022	113	6	&	&	CCONJ
ijtc-1022	113	7	artini	artini	PROPN
ijtc-1022	113	8	,	,	PUNCT
ijtc-1022	113	9	2021	2021	NUM
ijtc-1022	113	10	)	)	PUNCT
ijtc-1022	113	11	show	show	VERB
ijtc-1022	113	12	that	that	SCONJ
ijtc-1022	113	13	the	the	DET
ijtc-1022	113	14	profitability	profitability	NOUN
ijtc-1022	113	15	ratio	ratio	NOUN
ijtc-1022	113	16	proxied	proxie	VERB
ijtc-1022	113	17	by	by	ADP
ijtc-1022	113	18	roe	roe	PROPN
ijtc-1022	113	19	shows	show	VERB
ijtc-1022	113	20	a	a	DET
ijtc-1022	113	21	significant	significant	ADJ
ijtc-1022	113	22	influence	influence	NOUN
ijtc-1022	113	23	with	with	ADP
ijtc-1022	113	24	a	a	DET
ijtc-1022	113	25	positive	positive	ADJ
ijtc-1022	113	26	value	value	NOUN
ijtc-1022	113	27	on	on	ADP
ijtc-1022	113	28	stock	stock	NOUN
ijtc-1022	113	29	return	return	NOUN
ijtc-1022	113	30	.	.	PUNCT
ijtc-1022	114	1	apart	apart	ADV
ijtc-1022	114	2	from	from	ADP
ijtc-1022	114	3	company	company	NOUN
ijtc-1022	114	4	performance	performance	NOUN
ijtc-1022	114	5	,	,	PUNCT
ijtc-1022	114	6	company	company	NOUN
ijtc-1022	114	7	value	value	NOUN
ijtc-1022	114	8	is	be	AUX
ijtc-1022	114	9	also	also	ADV
ijtc-1022	114	10	a	a	DET
ijtc-1022	114	11	concern	concern	NOUN
ijtc-1022	114	12	for	for	ADP
ijtc-1022	114	13	investors	investor	NOUN
ijtc-1022	114	14	in	in	ADP
ijtc-1022	114	15	making	make	VERB
ijtc-1022	114	16	decisions	decision	NOUN
ijtc-1022	114	17	.	.	PUNCT
ijtc-1022	115	1	utami	utami	NOUN
ijtc-1022	115	2	(	(	PUNCT
ijtc-1022	115	3	2017	2017	NUM
ijtc-1022	115	4	)	)	PUNCT
ijtc-1022	115	5	revealed	reveal	VERB
ijtc-1022	115	6	that	that	SCONJ
ijtc-1022	115	7	the	the	DET
ijtc-1022	115	8	public	public	NOUN
ijtc-1022	115	9	's	's	PART
ijtc-1022	115	10	assessment	assessment	NOUN
ijtc-1022	115	11	of	of	ADP
ijtc-1022	115	12	companies	company	NOUN
ijtc-1022	115	13	that	that	PRON
ijtc-1022	115	14	have	have	VERB
ijtc-1022	115	15	good	good	ADJ
ijtc-1022	115	16	performance	performance	NOUN
ijtc-1022	115	17	can	can	AUX
ijtc-1022	115	18	be	be	AUX
ijtc-1022	115	19	shown	show	VERB
ijtc-1022	115	20	by	by	ADP
ijtc-1022	115	21	the	the	DET
ijtc-1022	115	22	amount	amount	NOUN
ijtc-1022	115	23	of	of	ADP
ijtc-1022	115	24	company	company	NOUN
ijtc-1022	115	25	value	value	NOUN
ijtc-1022	115	26	.	.	PUNCT
ijtc-1022	116	1	this	this	PRON
ijtc-1022	116	2	can	can	AUX
ijtc-1022	116	3	be	be	AUX
ijtc-1022	116	4	seen	see	VERB
ijtc-1022	116	5	when	when	SCONJ
ijtc-1022	116	6	the	the	DET
ijtc-1022	116	7	public	public	NOUN
ijtc-1022	116	8	assesses	assess	VERB
ijtc-1022	116	9	the	the	DET
ijtc-1022	116	10	market	market	NOUN
ijtc-1022	116	11	price	price	NOUN
ijtc-1022	116	12	of	of	ADP
ijtc-1022	116	13	a	a	DET
ijtc-1022	116	14	company	company	NOUN
ijtc-1022	116	15	's	's	PART
ijtc-1022	116	16	shares	share	NOUN
ijtc-1022	116	17	above	above	ADP
ijtc-1022	116	18	its	its	PRON
ijtc-1022	116	19	book	book	NOUN
ijtc-1022	116	20	value	value	NOUN
ijtc-1022	116	21	.	.	PUNCT
ijtc-1022	117	1	in	in	ADP
ijtc-1022	117	2	line	line	NOUN
ijtc-1022	117	3	with	with	ADP
ijtc-1022	117	4	this	this	PRON
ijtc-1022	117	5	,	,	PUNCT
ijtc-1022	117	6	tobin	tobin	PROPN
ijtc-1022	117	7	's	's	PART
ijtc-1022	117	8	q	q	NOUN
ijtc-1022	117	9	is	be	AUX
ijtc-1022	117	10	often	often	ADV
ijtc-1022	117	11	as	as	ADP
ijtc-1022	117	12	a	a	DET
ijtc-1022	117	13	measuring	measure	VERB
ijtc-1022	117	14	tool	tool	NOUN
ijtc-1022	117	15	in	in	ADP
ijtc-1022	117	16	assessing	assess	VERB
ijtc-1022	117	17	companies	company	NOUN
ijtc-1022	117	18	.	.	PUNCT
ijtc-1022	118	1	(	(	PUNCT
ijtc-1022	118	2	rahman	rahman	PROPN
ijtc-1022	118	3	&	&	CCONJ
ijtc-1022	118	4	khairunnisa	khairunnisa	PROPN
ijtc-1022	118	5	,	,	PUNCT
ijtc-1022	118	6	2016	2016	NUM
ijtc-1022	118	7	)	)	PUNCT
ijtc-1022	118	8	stated	state	VERB
ijtc-1022	118	9	that	that	SCONJ
ijtc-1022	118	10	tobin	tobin	PROPN
ijtc-1022	118	11	's	's	PART
ijtc-1022	118	12	q	q	NOUN
ijtc-1022	118	13	indicator	indicator	NOUN
ijtc-1022	118	14	provides	provide	VERB
ijtc-1022	118	15	an	an	DET
ijtc-1022	118	16	overview	overview	NOUN
ijtc-1022	118	17	of	of	ADP
ijtc-1022	118	18	management	management	NOUN
ijtc-1022	118	19	performance	performance	NOUN
ijtc-1022	118	20	in	in	ADP
ijtc-1022	118	21	managing	manage	VERB
ijtc-1022	118	22	the	the	DET
ijtc-1022	118	23	assets	asset	NOUN
ijtc-1022	118	24	owned	own	VERB
ijtc-1022	118	25	by	by	ADP
ijtc-1022	118	26	the	the	DET
ijtc-1022	118	27	company	company	NOUN
ijtc-1022	118	28	and	and	CCONJ
ijtc-1022	118	29	can	can	AUX
ijtc-1022	118	30	also	also	ADV
ijtc-1022	118	31	illustrate	illustrate	VERB
ijtc-1022	118	32	the	the	DET
ijtc-1022	118	33	potential	potential	NOUN
ijtc-1022	118	34	for	for	ADP
ijtc-1022	118	35	company	company	NOUN
ijtc-1022	118	36	growth	growth	NOUN
ijtc-1022	118	37	.	.	PUNCT
ijtc-1022	119	1	previous	previous	ADJ
ijtc-1022	119	2	research	research	NOUN
ijtc-1022	119	3	found	find	VERB
ijtc-1022	119	4	that	that	SCONJ
ijtc-1022	119	5	tobin	tobin	PROPN
ijtc-1022	119	6	's	's	PART
ijtc-1022	119	7	q	q	NOUN
ijtc-1022	119	8	,	,	PUNCT
ijtc-1022	119	9	which	which	DET
ijtc-1022	119	10	proxies	proxy	NOUN
ijtc-1022	119	11	company	company	NOUN
ijtc-1022	119	12	value	value	NOUN
ijtc-1022	119	13	,	,	PUNCT
ijtc-1022	119	14	has	have	VERB
ijtc-1022	119	15	a	a	DET
ijtc-1022	119	16	significant	significant	ADJ
ijtc-1022	119	17	positive	positive	ADJ
ijtc-1022	119	18	influence	influence	NOUN
ijtc-1022	119	19	on	on	ADP
ijtc-1022	119	20	stock	stock	NOUN
ijtc-1022	119	21	returns	return	NOUN
ijtc-1022	119	22	(	(	PUNCT
ijtc-1022	119	23	kurniadi	kurniadi	NOUN
ijtc-1022	119	24	et	et	PROPN
ijtc-1022	119	25	al	al	PROPN
ijtc-1022	119	26	.	.	PROPN
ijtc-1022	119	27	,	,	PUNCT
ijtc-1022	119	28	2022	2022	NUM
ijtc-1022	119	29	;	;	PUNCT
ijtc-1022	119	30	rahman	rahman	PROPN
ijtc-1022	119	31	&	&	CCONJ
ijtc-1022	119	32	khairunnisa	khairunnisa	PROPN
ijtc-1022	119	33	,	,	PUNCT
ijtc-1022	119	34	2016	2016	NUM
ijtc-1022	119	35	)	)	PUNCT
ijtc-1022	119	36	.	.	PUNCT
ijtc-1022	120	1	method	method	VERB
ijtc-1022	120	2	this	this	DET
ijtc-1022	120	3	research	research	NOUN
ijtc-1022	120	4	uses	use	VERB
ijtc-1022	120	5	panel	panel	NOUN
ijtc-1022	120	6	data	datum	NOUN
ijtc-1022	120	7	regression	regression	NOUN
ijtc-1022	120	8	of	of	ADP
ijtc-1022	120	9	property	property	NOUN
ijtc-1022	120	10	and	and	CCONJ
ijtc-1022	120	11	real	real	ADJ
ijtc-1022	120	12	estate	estate	NOUN
ijtc-1022	120	13	sector	sector	NOUN
ijtc-1022	120	14	companies	company	NOUN
ijtc-1022	120	15	listed	list	VERB
ijtc-1022	120	16	on	on	ADP
ijtc-1022	120	17	the	the	DET
ijtc-1022	120	18	idx	idx	PROPN
ijtc-1022	120	19	.	.	PUNCT
ijtc-1022	121	1	the	the	DET
ijtc-1022	121	2	data	datum	NOUN
ijtc-1022	121	3	used	use	VERB
ijtc-1022	121	4	in	in	ADP
ijtc-1022	121	5	this	this	DET
ijtc-1022	121	6	research	research	NOUN
ijtc-1022	121	7	are	be	AUX
ijtc-1022	121	8	financial	financial	ADJ
ijtc-1022	121	9	reports	report	NOUN
ijtc-1022	121	10	obtained	obtain	VERB
ijtc-1022	121	11	from	from	ADP
ijtc-1022	121	12	the	the	DET
ijtc-1022	121	13	official	official	ADJ
ijtc-1022	121	14	idx	idx	NOUN
ijtc-1022	121	15	website	website	NOUN
ijtc-1022	121	16	(	(	PUNCT
ijtc-1022	121	17	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1022	121	18	)	)	PUNCT
ijtc-1022	121	19	as	as	ADV
ijtc-1022	121	20	well	well	ADV
ijtc-1022	121	21	as	as	ADP
ijtc-1022	121	22	the	the	DET
ijtc-1022	121	23	company	company	NOUN
ijtc-1022	121	24	's	's	PART
ijtc-1022	121	25	official	official	ADJ
ijtc-1022	121	26	website	website	NOUN
ijtc-1022	121	27	.	.	PUNCT
ijtc-1022	122	1	the	the	DET
ijtc-1022	122	2	data	datum	NOUN
ijtc-1022	122	3	used	use	VERB
ijtc-1022	122	4	is	be	AUX
ijtc-1022	122	5	limited	limit	VERB
ijtc-1022	122	6	to	to	ADP
ijtc-1022	122	7	the	the	DET
ijtc-1022	122	8	period	period	NOUN
ijtc-1022	122	9	1	1	NUM
ijtc-1022	122	10	january	january	PROPN
ijtc-1022	122	11	2016	2016	NUM
ijtc-1022	122	12	to	to	ADP
ijtc-1022	122	13	31	31	NUM
ijtc-1022	122	14	december	december	PROPN
ijtc-1022	122	15	2019	2019	NUM
ijtc-1022	122	16	.	.	PUNCT
ijtc-1022	123	1	the	the	DET
ijtc-1022	123	2	selection	selection	NOUN
ijtc-1022	123	3	of	of	ADP
ijtc-1022	123	4	research	research	NOUN
ijtc-1022	123	5	samples	sample	NOUN
ijtc-1022	123	6	was	be	AUX
ijtc-1022	123	7	carried	carry	VERB
ijtc-1022	123	8	out	out	ADP
ijtc-1022	123	9	by	by	ADP
ijtc-1022	123	10	using	use	VERB
ijtc-1022	123	11	purposive	purposive	NOUN
ijtc-1022	123	12	sampling	sampling	NOUN
ijtc-1022	123	13	on	on	ADP
ijtc-1022	123	14	criteria	criterion	NOUN
ijtc-1022	123	15	:	:	PUNCT
ijtc-1022	123	16	registered	register	VERB
ijtc-1022	123	17	on	on	ADP
ijtc-1022	123	18	the	the	DET
ijtc-1022	123	19	idx	idx	PROPN
ijtc-1022	123	20	,	,	PUNCT
ijtc-1022	123	21	published	publish	VERB
ijtc-1022	123	22	financial	financial	ADJ
ijtc-1022	123	23	reports	report	NOUN
ijtc-1022	123	24	during	during	ADP
ijtc-1022	123	25	the	the	DET
ijtc-1022	123	26	research	research	NOUN
ijtc-1022	123	27	period	period	NOUN
ijtc-1022	123	28	,	,	PUNCT
ijtc-1022	123	29	and	and	CCONJ
ijtc-1022	123	30	free	free	ADJ
ijtc-1022	123	31	float	float	NOUN
ijtc-1022	123	32	ratios	ratio	NOUN
ijtc-1022	123	33	greater	great	ADJ
ijtc-1022	123	34	and/or	and/or	CCONJ
ijtc-1022	123	35	equal	equal	ADJ
ijtc-1022	123	36	to	to	ADP
ijtc-1022	123	37	7.5	7.5	NUM
ijtc-1022	123	38	%	%	NOUN
ijtc-1022	123	39	.	.	PUNCT
ijtc-1022	124	1	the	the	DET
ijtc-1022	124	2	total	total	ADJ
ijtc-1022	124	3	sample	sample	NOUN
ijtc-1022	124	4	used	use	VERB
ijtc-1022	124	5	in	in	ADP
ijtc-1022	124	6	this	this	DET
ijtc-1022	124	7	research	research	NOUN
ijtc-1022	124	8	was	be	AUX
ijtc-1022	124	9	172	172	NUM
ijtc-1022	124	10	samples	sample	NOUN
ijtc-1022	124	11	.	.	PUNCT
ijtc-1022	125	1	the	the	DET
ijtc-1022	125	2	data	datum	NOUN
ijtc-1022	125	3	processing	processing	NOUN
ijtc-1022	125	4	method	method	NOUN
ijtc-1022	125	5	used	use	VERB
ijtc-1022	125	6	in	in	ADP
ijtc-1022	125	7	this	this	DET
ijtc-1022	125	8	research	research	NOUN
ijtc-1022	125	9	includes	include	VERB
ijtc-1022	125	10	outlier	outlier	NOUN
ijtc-1022	125	11	tests	test	NOUN
ijtc-1022	125	12	,	,	PUNCT
ijtc-1022	125	13	descriptive	descriptive	ADJ
ijtc-1022	125	14	statistical	statistical	ADJ
ijtc-1022	125	15	analyses	analysis	NOUN
ijtc-1022	125	16	,	,	PUNCT
ijtc-1022	125	17	selection	selection	NOUN
ijtc-1022	125	18	of	of	ADP
ijtc-1022	125	19	panel	panel	NOUN
ijtc-1022	125	20	data	datum	NOUN
ijtc-1022	125	21	regression	regression	NOUN
ijtc-1022	125	22	models	model	NOUN
ijtc-1022	125	23	,	,	PUNCT
ijtc-1022	125	24	gaus	gaus	PROPN
ijtc-1022	125	25	markov	markov	PROPN
ijtc-1022	125	26	theorem	theorem	VERB
ijtc-1022	125	27	tests	test	NOUN
ijtc-1022	125	28	,	,	PUNCT
ijtc-1022	125	29	and	and	CCONJ
ijtc-1022	125	30	hypothesis	hypothesis	NOUN
ijtc-1022	125	31	tests	test	NOUN
ijtc-1022	125	32	.	.	PUNCT
ijtc-1022	126	1	the	the	DET
ijtc-1022	126	2	outlier	outlier	NOUN
ijtc-1022	126	3	tests	test	VERB
ijtc-1022	126	4	use	use	VERB
ijtc-1022	126	5	data	datum	NOUN
ijtc-1022	126	6	conversion	conversion	NOUN
ijtc-1022	126	7	for	for	ADP
ijtc-1022	126	8	each	each	DET
ijtc-1022	126	9	variable	variable	NOUN
ijtc-1022	126	10	into	into	ADP
ijtc-1022	126	11	a	a	DET
ijtc-1022	126	12	score	score	NOUN
ijtc-1022	126	13	standardized	standardized	ADJ
ijtc-1022	126	14	(	(	PUNCT
ijtc-1022	126	15	z	z	NOUN
ijtc-1022	126	16	-	-	PUNCT
ijtc-1022	126	17	score	score	NOUN
ijtc-1022	126	18	)	)	PUNCT
ijtc-1022	126	19	with	with	ADP
ijtc-1022	126	20	a	a	DET
ijtc-1022	126	21	maximum	maximum	ADJ
ijtc-1022	126	22	limit	limit	NOUN
ijtc-1022	126	23	of	of	ADP
ijtc-1022	126	24	2.58	2.58	NUM
ijtc-1022	126	25	.	.	PUNCT
ijtc-1022	127	1	descriptive	descriptive	ADJ
ijtc-1022	127	2	statistical	statistical	ADJ
ijtc-1022	127	3	analysis	analysis	NOUN
ijtc-1022	127	4	uses	use	VERB
ijtc-1022	127	5	the	the	DET
ijtc-1022	127	6	minimum	minimum	ADJ
ijtc-1022	127	7	,	,	PUNCT
ijtc-1022	127	8	maximum	maximum	ADJ
ijtc-1022	127	9	,	,	PUNCT
ijtc-1022	127	10	average	average	ADJ
ijtc-1022	127	11	,	,	PUNCT
ijtc-1022	127	12	and	and	CCONJ
ijtc-1022	127	13	standard	standard	ADJ
ijtc-1022	127	14	deviation	deviation	NOUN
ijtc-1022	127	15	values	value	NOUN
ijtc-1022	127	16	of	of	ADP
ijtc-1022	127	17	each	each	DET
ijtc-1022	127	18	variable	variable	NOUN
ijtc-1022	127	19	.	.	PUNCT
ijtc-1022	128	1	the	the	DET
ijtc-1022	128	2	selection	selection	NOUN
ijtc-1022	128	3	of	of	ADP
ijtc-1022	128	4	the	the	DET
ijtc-1022	128	5	regression	regression	NOUN
ijtc-1022	128	6	model	model	NOUN
ijtc-1022	128	7	determines	determine	VERB
ijtc-1022	128	8	the	the	DET
ijtc-1022	128	9	best	good	ADJ
ijtc-1022	128	10	model	model	NOUN
ijtc-1022	128	11	between	between	ADP
ijtc-1022	128	12	common	common	ADJ
ijtc-1022	128	13	effect	effect	NOUN
ijtc-1022	128	14	model	model	NOUN
ijtc-1022	128	15	(	(	PUNCT
ijtc-1022	128	16	cem	cem	NOUN
ijtc-1022	128	17	)	)	PUNCT
ijtc-1022	128	18	,	,	PUNCT
ijtc-1022	128	19	fixed	fix	VERB
ijtc-1022	128	20	effect	effect	NOUN
ijtc-1022	128	21	model	model	NOUN
ijtc-1022	128	22	(	(	PUNCT
ijtc-1022	128	23	fem	fem	NOUN
ijtc-1022	128	24	)	)	PUNCT
ijtc-1022	128	25	and	and	CCONJ
ijtc-1022	128	26	random	random	ADJ
ijtc-1022	128	27	effect	effect	NOUN
ijtc-1022	128	28	model	model	NOUN
ijtc-1022	128	29	(	(	PUNCT
ijtc-1022	128	30	brake	brake	NOUN
ijtc-1022	128	31	)	)	PUNCT
ijtc-1022	128	32	.	.	PUNCT
ijtc-1022	129	1	gaus	gaus	PROPN
ijtc-1022	129	2	markov	markov	PROPN
ijtc-1022	129	3	theorem	theorem	VERB
ijtc-1022	129	4	tests	test	NOUN
ijtc-1022	129	5	include	include	VERB
ijtc-1022	129	6	the	the	DET
ijtc-1022	129	7	normality	normality	NOUN
ijtc-1022	129	8	test	test	NOUN
ijtc-1022	129	9	,	,	PUNCT
ijtc-1022	129	10	multicollinearity	multicollinearity	NOUN
ijtc-1022	129	11	test	test	NOUN
ijtc-1022	129	12	,	,	PUNCT
ijtc-1022	129	13	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1022	129	14	test	test	NOUN
ijtc-1022	129	15	,	,	PUNCT
ijtc-1022	129	16	and	and	CCONJ
ijtc-1022	129	17	autocorrelation	autocorrelation	NOUN
ijtc-1022	129	18	test	test	NOUN
ijtc-1022	129	19	.	.	PUNCT
ijtc-1022	130	1	hypothesis	hypothesis	NOUN
ijtc-1022	130	2	tests	test	NOUN
ijtc-1022	130	3	are	be	AUX
ijtc-1022	130	4	carried	carry	VERB
ijtc-1022	130	5	out	out	ADP
ijtc-1022	130	6	by	by	ADP
ijtc-1022	130	7	the	the	DET
ijtc-1022	130	8	feasibility	feasibility	NOUN
ijtc-1022	130	9	tests	test	NOUN
ijtc-1022	130	10	of	of	ADP
ijtc-1022	130	11	the	the	DET
ijtc-1022	130	12	model	model	NOUN
ijtc-1022	130	13	(	(	PUNCT
ijtc-1022	130	14	f	f	PROPN
ijtc-1022	130	15	test	test	NOUN
ijtc-1022	130	16	)	)	PUNCT
ijtc-1022	130	17	and	and	CCONJ
ijtc-1022	130	18	partial	partial	ADJ
ijtc-1022	130	19	significance	significance	NOUN
ijtc-1022	130	20	test	test	NOUN
ijtc-1022	130	21	(	(	PUNCT
ijtc-1022	130	22	t	t	NOUN
ijtc-1022	130	23	-	-	PUNCT
ijtc-1022	130	24	test	test	NOUN
ijtc-1022	130	25	)	)	PUNCT
ijtc-1022	130	26	.	.	PUNCT
ijtc-1022	131	1	the	the	DET
ijtc-1022	131	2	model	model	NOUN
ijtc-1022	131	3	developed	develop	VERB
ijtc-1022	131	4	in	in	ADP
ijtc-1022	131	5	this	this	DET
ijtc-1022	131	6	research	research	NOUN
ijtc-1022	131	7	can	can	AUX
ijtc-1022	131	8	be	be	AUX
ijtc-1022	131	9	formulated	formulate	VERB
ijtc-1022	131	10	as	as	SCONJ
ijtc-1022	131	11	follows	follow	VERB
ijtc-1022	131	12	.	.	PUNCT
ijtc-1022	132	1	rit	rit	NOUN
ijtc-1022	132	2	=	=	PUNCT
ijtc-1022	132	3	α	α	PROPN
ijtc-1022	132	4	+	+	CCONJ
ijtc-1022	133	1	β1dait	β1dait	ADJ
ijtc-1022	134	1	+	+	NUM
ijtc-1022	134	2	β2dprit	β2dprit	NOUN
ijtc-1022	134	3	+	+	CCONJ
ijtc-1022	134	4	β3ffit	β3ffit	ADJ
ijtc-1022	134	5	+	+	CCONJ
ijtc-1022	134	6	β4roeit	β4roeit	X
ijtc-1022	134	7	+	+	CCONJ
ijtc-1022	134	8	β5tobinit	β5tobinit	NOUN
ijtc-1022	134	9	+	+	CCONJ
ijtc-1022	134	10	is	be	AUX
ijtc-1022	134	11	information	information	NOUN
ijtc-1022	134	12	:	:	PUNCT
ijtc-1022	134	13	rit	rit	NOUN
ijtc-1022	134	14	:	:	PUNCT
ijtc-1022	134	15	return	return	VERB
ijtc-1022	134	16	shares	share	NOUN
ijtc-1022	134	17	of	of	ADP
ijtc-1022	134	18	company	company	NOUN
ijtc-1022	134	19	i	i	PRON
ijtc-1022	134	20	at	at	ADP
ijtc-1022	134	21	the	the	DET
ijtc-1022	134	22	end	end	NOUN
ijtc-1022	134	23	of	of	ADP
ijtc-1022	134	24	year	year	NOUN
ijtc-1022	135	1	t.	t.	PROPN
ijtc-1022	135	2	α	α	PROPN
ijtc-1022	135	3	:	:	PUNCT
ijtc-1022	135	4	constant	constant	ADJ
ijtc-1022	135	5	.	.	PUNCT
ijtc-1022	136	1	β	β	X
ijtc-1022	136	2	:	:	PUNCT
ijtc-1022	136	3	regression	regression	NOUN
ijtc-1022	136	4	coefficient	coefficient	NOUN
ijtc-1022	136	5	.	.	PUNCT
ijtc-1022	137	1	dait	dait	NOUN
ijtc-1022	137	2	:	:	PUNCT
ijtc-1022	137	3	number	number	NOUN
ijtc-1022	137	4	of	of	ADP
ijtc-1022	137	5	earnings	earning	NOUN
ijtc-1022	137	6	management	management	NOUN
ijtc-1022	137	7	of	of	ADP
ijtc-1022	137	8	company	company	NOUN
ijtc-1022	137	9	i	i	PRON
ijtc-1022	137	10	at	at	ADP
ijtc-1022	137	11	the	the	DET
ijtc-1022	137	12	end	end	NOUN
ijtc-1022	137	13	of	of	ADP
ijtc-1022	137	14	year	year	NOUN
ijtc-1022	137	15	t.	t.	NOUN
ijtc-1022	137	16	dprit	dprit	NOUN
ijtc-1022	137	17	:	:	PUNCT
ijtc-1022	137	18	total	total	ADJ
ijtc-1022	137	19	dividends	dividend	NOUN
ijtc-1022	137	20	of	of	ADP
ijtc-1022	137	21	company	company	NOUN
ijtc-1022	137	22	i	i	PRON
ijtc-1022	137	23	at	at	ADP
ijtc-1022	137	24	the	the	DET
ijtc-1022	137	25	end	end	NOUN
ijtc-1022	137	26	of	of	ADP
ijtc-1022	137	27	year	year	NOUN
ijtc-1022	137	28	t.	t.	PROPN
ijtc-1022	137	29	ffit	ffit	NOUN
ijtc-1022	137	30	:	:	PUNCT
ijtc-1022	137	31	total	total	ADJ
ijtc-1022	137	32	free	free	ADJ
ijtc-1022	137	33	float	float	NOUN
ijtc-1022	137	34	of	of	ADP
ijtc-1022	137	35	company	company	NOUN
ijtc-1022	137	36	i	i	PRON
ijtc-1022	137	37	at	at	ADP
ijtc-1022	137	38	the	the	DET
ijtc-1022	137	39	end	end	NOUN
ijtc-1022	137	40	of	of	ADP
ijtc-1022	137	41	year	year	NOUN
ijtc-1022	137	42	t.	t.	PROPN
ijtc-1022	137	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	137	44	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-1022	137	45	financial	financial	ADJ
ijtc-1022	137	46	reporting	reporting	NOUN
ijtc-1022	137	47	and	and	CCONJ
ijtc-1022	137	48	audit	audit	VERB
ijtc-1022	137	49	quality	quality	NOUN
ijtc-1022	137	50	impact	impact	NOUN
ijtc-1022	137	51	on	on	ADP
ijtc-1022	137	52	investment	investment	NOUN
ijtc-1022	137	53	efficiency	efficiency	NOUN
ijtc-1022	137	54	in	in	ADP
ijtc-1022	137	55	indonesian	indonesian	ADJ
ijtc-1022	137	56	transport	transport	NOUN
ijtc-1022	137	57	and	and	CCONJ
ijtc-1022	137	58	logistics	logistic	NOUN
ijtc-1022	137	59	companies	company	NOUN
ijtc-1022	137	60	chinhayu	chinhayu	VERB
ijtc-1022	137	61	and	and	CCONJ
ijtc-1022	137	62	saiful	saiful	PROPN
ijtc-1022	137	63	134	134	NUM
ijtc-1022	137	64	|	|	ADV
ijtc-1022	137	65	ilomata	ilomata	PROPN
ijtc-1022	137	66	international	international	ADJ
ijtc-1022	137	67	journal	journal	NOUN
ijtc-1022	137	68	of	of	ADP
ijtc-1022	137	69	tax	tax	PROPN
ijtc-1022	137	70	&	&	CCONJ
ijtc-1022	137	71	accounting	accounting	PROPN
ijtc-1022	137	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	137	73	roeit	roeit	NOUN
ijtc-1022	137	74	:	:	PUNCT
ijtc-1022	137	75	roe	roe	NOUN
ijtc-1022	137	76	ratio	ratio	NOUN
ijtc-1022	137	77	of	of	ADP
ijtc-1022	137	78	company	company	NOUN
ijtc-1022	137	79	i	i	PRON
ijtc-1022	137	80	at	at	ADP
ijtc-1022	137	81	the	the	DET
ijtc-1022	137	82	end	end	NOUN
ijtc-1022	137	83	of	of	ADP
ijtc-1022	137	84	year	year	NOUN
ijtc-1022	137	85	t.	t.	PROPN
ijtc-1022	137	86	tobinit	tobinit	NOUN
ijtc-1022	137	87	:	:	PUNCT
ijtc-1022	137	88	company	company	NOUN
ijtc-1022	137	89	value	value	NOUN
ijtc-1022	137	90	ratio	ratio	NOUN
ijtc-1022	137	91	i	i	PRON
ijtc-1022	137	92	at	at	ADP
ijtc-1022	137	93	the	the	DET
ijtc-1022	137	94	end	end	NOUN
ijtc-1022	137	95	of	of	ADP
ijtc-1022	137	96	year	year	NOUN
ijtc-1022	137	97	t.	t.	PROPN
ijtc-1022	137	98	e	e	NOUN
ijtc-1022	137	99	:	:	PUNCT
ijtc-1022	137	100	error	error	NOUN
ijtc-1022	137	101	in	in	ADP
ijtc-1022	137	102	this	this	DET
ijtc-1022	137	103	research	research	NOUN
ijtc-1022	137	104	,	,	PUNCT
ijtc-1022	137	105	stock	stock	NOUN
ijtc-1022	137	106	return	return	NOUN
ijtc-1022	137	107	refers	refer	VERB
ijtc-1022	137	108	to	to	ADP
ijtc-1022	137	109	astarina	astarina	PROPN
ijtc-1022	137	110	et	et	PROPN
ijtc-1022	137	111	al	al	PROPN
ijtc-1022	137	112	.	.	PROPN
ijtc-1022	138	1	(	(	PUNCT
ijtc-1022	138	2	2019	2019	NUM
ijtc-1022	138	3	)	)	PUNCT
ijtc-1022	138	4	who	who	PRON
ijtc-1022	138	5	define	define	VERB
ijtc-1022	138	6	it	it	PRON
ijtc-1022	138	7	stock	stock	NOUN
ijtc-1022	138	8	return	return	NOUN
ijtc-1022	138	9	as	as	SCONJ
ijtc-1022	138	10	the	the	DET
ijtc-1022	138	11	investors	investor	NOUN
ijtc-1022	138	12	receive	receive	VERB
ijtc-1022	138	13	from	from	ADP
ijtc-1022	138	14	the	the	DET
ijtc-1022	138	15	difference	difference	NOUN
ijtc-1022	138	16	in	in	ADP
ijtc-1022	138	17	stock	stock	NOUN
ijtc-1022	138	18	prices	price	NOUN
ijtc-1022	138	19	at	at	ADP
ijtc-1022	138	20	the	the	DET
ijtc-1022	138	21	close	close	NOUN
ijtc-1022	138	22	of	of	ADP
ijtc-1022	138	23	the	the	DET
ijtc-1022	138	24	stock	stock	NOUN
ijtc-1022	138	25	market	market	NOUN
ijtc-1022	138	26	during	during	ADP
ijtc-1022	138	27	the	the	DET
ijtc-1022	138	28	observation	observation	NOUN
ijtc-1022	138	29	and	and	CCONJ
ijtc-1022	138	30	reduced	reduce	VERB
ijtc-1022	138	31	by	by	ADP
ijtc-1022	138	32	the	the	DET
ijtc-1022	138	33	previous	previous	ADJ
ijtc-1022	138	34	year	year	NOUN
ijtc-1022	138	35	's	's	PART
ijtc-1022	138	36	closing	closing	NOUN
ijtc-1022	138	37	market	market	NOUN
ijtc-1022	138	38	price	price	NOUN
ijtc-1022	138	39	divided	divide	VERB
ijtc-1022	138	40	by	by	ADP
ijtc-1022	138	41	the	the	DET
ijtc-1022	138	42	previous	previous	ADJ
ijtc-1022	138	43	year	year	NOUN
ijtc-1022	138	44	's	's	PART
ijtc-1022	138	45	closing	closing	NOUN
ijtc-1022	138	46	market	market	NOUN
ijtc-1022	138	47	price	price	NOUN
ijtc-1022	138	48	.	.	PUNCT
ijtc-1022	139	1	the	the	DET
ijtc-1022	139	2	closing	close	VERB
ijtc-1022	139	3	market	market	NOUN
ijtc-1022	139	4	price	price	NOUN
ijtc-1022	139	5	used	use	VERB
ijtc-1022	139	6	is	be	AUX
ijtc-1022	139	7	the	the	DET
ijtc-1022	139	8	closing	close	VERB
ijtc-1022	139	9	market	market	NOUN
ijtc-1022	139	10	price	price	NOUN
ijtc-1022	139	11	when	when	SCONJ
ijtc-1022	139	12	the	the	DET
ijtc-1022	139	13	financial	financial	ADJ
ijtc-1022	139	14	statements	statement	NOUN
ijtc-1022	139	15	are	be	AUX
ijtc-1022	139	16	published	publish	VERB
ijtc-1022	139	17	.	.	PUNCT
ijtc-1022	140	1	the	the	DET
ijtc-1022	140	2	choice	choice	NOUN
ijtc-1022	140	3	of	of	ADP
ijtc-1022	140	4	market	market	NOUN
ijtc-1022	140	5	closing	closing	NOUN
ijtc-1022	140	6	price	price	NOUN
ijtc-1022	140	7	refers	refer	VERB
ijtc-1022	140	8	to	to	PART
ijtc-1022	140	9	signal	signal	VERB
ijtc-1022	140	10	theory	theory	NOUN
ijtc-1022	140	11	,	,	PUNCT
ijtc-1022	140	12	that	that	SCONJ
ijtc-1022	140	13	investors	investor	NOUN
ijtc-1022	140	14	will	will	AUX
ijtc-1022	140	15	respond	respond	VERB
ijtc-1022	140	16	to	to	ADP
ijtc-1022	140	17	the	the	DET
ijtc-1022	140	18	condition	condition	NOUN
ijtc-1022	140	19	of	of	ADP
ijtc-1022	140	20	a	a	DET
ijtc-1022	140	21	company	company	NOUN
ijtc-1022	140	22	based	base	VERB
ijtc-1022	140	23	on	on	ADP
ijtc-1022	140	24	signals	signal	NOUN
ijtc-1022	140	25	sent	send	VERB
ijtc-1022	140	26	by	by	ADP
ijtc-1022	140	27	the	the	DET
ijtc-1022	140	28	company	company	NOUN
ijtc-1022	140	29	shown	show	VERB
ijtc-1022	140	30	by	by	ADP
ijtc-1022	140	31	financial	financial	ADJ
ijtc-1022	140	32	reports	report	NOUN
ijtc-1022	140	33	.	.	PUNCT
ijtc-1022	141	1	rit	rit	NOUN
ijtc-1022	141	2	=	=	NOUN
ijtc-1022	141	3	pit	pit	NOUN
ijtc-1022	141	4	(	(	PUNCT
ijtc-1022	141	5	pit-1	pit-1	NOUN
ijtc-1022	141	6	)	)	PUNCT
ijtc-1022	141	7	pit-1	pit-1	NOUN
ijtc-1022	141	8	information	information	NOUN
ijtc-1022	141	9	:	:	PUNCT
ijtc-1022	141	10	rit	rit	NOUN
ijtc-1022	141	11	:	:	PUNCT
ijtc-1022	141	12	stock	stock	NOUN
ijtc-1022	141	13	return	return	NOUN
ijtc-1022	141	14	companys	company	NOUN
ijtc-1022	141	15	’	'	PUNCT
ijtc-1022	141	16	pit	pit	NOUN
ijtc-1022	141	17	:	:	PUNCT
ijtc-1022	141	18	the	the	DET
ijtc-1022	141	19	closing	closing	NOUN
ijtc-1022	141	20	price	price	NOUN
ijtc-1022	141	21	of	of	ADP
ijtc-1022	141	22	shares	share	NOUN
ijtc-1022	141	23	when	when	SCONJ
ijtc-1022	141	24	the	the	DET
ijtc-1022	141	25	financial	financial	ADJ
ijtc-1022	141	26	statements	statement	NOUN
ijtc-1022	141	27	are	be	AUX
ijtc-1022	141	28	published	publish	VERB
ijtc-1022	141	29	pit-1	pit-1	PUNCT
ijtc-1022	141	30	:	:	PUNCT
ijtc-1022	141	31	the	the	DET
ijtc-1022	141	32	closing	closing	NOUN
ijtc-1022	141	33	price	price	NOUN
ijtc-1022	141	34	of	of	ADP
ijtc-1022	141	35	shares	share	NOUN
ijtc-1022	141	36	when	when	SCONJ
ijtc-1022	141	37	the	the	DET
ijtc-1022	141	38	financial	financial	ADJ
ijtc-1022	141	39	statements	statement	NOUN
ijtc-1022	141	40	were	be	AUX
ijtc-1022	141	41	published	publish	VERB
ijtc-1022	141	42	the	the	DET
ijtc-1022	141	43	previous	previous	ADJ
ijtc-1022	141	44	year	year	NOUN
ijtc-1022	141	45	furthermore	furthermore	ADV
ijtc-1022	141	46	,	,	PUNCT
ijtc-1022	141	47	earnings	earning	NOUN
ijtc-1022	141	48	management	management	NOUN
ijtc-1022	141	49	in	in	ADP
ijtc-1022	141	50	this	this	DET
ijtc-1022	141	51	research	research	NOUN
ijtc-1022	141	52	is	be	AUX
ijtc-1022	141	53	proxied	proxie	VERB
ijtc-1022	141	54	using	use	VERB
ijtc-1022	141	55	discretionary	discretionary	ADJ
ijtc-1022	141	56	accrual	accrual	ADJ
ijtc-1022	141	57	which	which	PRON
ijtc-1022	141	58	is	be	AUX
ijtc-1022	141	59	depicted	depict	VERB
ijtc-1022	141	60	through	through	ADP
ijtc-1022	141	61	the	the	DET
ijtc-1022	141	62	modified	modify	VERB
ijtc-1022	141	63	jones	jones	PROPN
ijtc-1022	141	64	model	model	PROPN
ijtc-1022	141	65	.	.	PUNCT
ijtc-1022	142	1	this	this	DET
ijtc-1022	142	2	model	model	NOUN
ijtc-1022	142	3	uses	use	VERB
ijtc-1022	142	4	the	the	DET
ijtc-1022	142	5	difference	difference	NOUN
ijtc-1022	142	6	between	between	ADP
ijtc-1022	142	7	the	the	DET
ijtc-1022	142	8	total	total	ADJ
ijtc-1022	142	9	accrual	accrual	ADJ
ijtc-1022	142	10	and	and	CCONJ
ijtc-1022	142	11	non	non	ADJ
ijtc-1022	142	12	-	-	ADJ
ijtc-1022	142	13	discretionary	discretionary	ADJ
ijtc-1022	142	14	accrual	accrual	ADJ
ijtc-1022	142	15	.	.	PUNCT
ijtc-1022	143	1	according	accord	VERB
ijtc-1022	143	2	to	to	ADP
ijtc-1022	143	3	dechow	dechow	PROPN
ijtc-1022	143	4	(	(	PUNCT
ijtc-1022	143	5	1994	1994	NUM
ijtc-1022	143	6	)	)	PUNCT
ijtc-1022	143	7	,	,	PUNCT
ijtc-1022	143	8	the	the	DET
ijtc-1022	143	9	modified	modify	VERB
ijtc-1022	143	10	jones	jones	PROPN
ijtc-1022	143	11	model	model	PROPN
ijtc-1022	143	12	has	have	VERB
ijtc-1022	143	13	the	the	DET
ijtc-1022	143	14	highest	high	ADJ
ijtc-1022	143	15	level	level	NOUN
ijtc-1022	143	16	of	of	ADP
ijtc-1022	143	17	accuracy	accuracy	NOUN
ijtc-1022	143	18	among	among	ADP
ijtc-1022	143	19	other	other	ADJ
ijtc-1022	143	20	earnings	earning	NOUN
ijtc-1022	143	21	management	management	NOUN
ijtc-1022	143	22	detection	detection	NOUN
ijtc-1022	143	23	models	model	NOUN
ijtc-1022	143	24	.	.	PUNCT
ijtc-1022	144	1	kusuma	kusuma	PROPN
ijtc-1022	144	2	(	(	PUNCT
ijtc-1022	144	3	2020	2020	NUM
ijtc-1022	144	4	)	)	PUNCT
ijtc-1022	144	5	states	state	VERB
ijtc-1022	144	6	that	that	SCONJ
ijtc-1022	144	7	the	the	DET
ijtc-1022	144	8	modified	modify	VERB
ijtc-1022	144	9	jones	jones	PROPN
ijtc-1022	144	10	model	model	PROPN
ijtc-1022	144	11	is	be	AUX
ijtc-1022	144	12	used	use	VERB
ijtc-1022	144	13	in	in	ADP
ijtc-1022	144	14	calculating	calculate	VERB
ijtc-1022	144	15	discretionary	discretionary	ADJ
ijtc-1022	144	16	accrual	accrual	ADJ
ijtc-1022	144	17	carried	carry	VERB
ijtc-1022	144	18	out	out	ADP
ijtc-1022	144	19	with	with	ADP
ijtc-1022	144	20	the	the	DET
ijtc-1022	144	21	following	follow	VERB
ijtc-1022	144	22	steps	step	NOUN
ijtc-1022	144	23	:	:	PUNCT
ijtc-1022	144	24	1	1	X
ijtc-1022	144	25	.	.	X
ijtc-1022	144	26	total	total	ADJ
ijtc-1022	144	27	accrual	accrual	ADJ
ijtc-1022	144	28	(	(	PUNCT
ijtc-1022	144	29	facingit	facingit	NOUN
ijtc-1022	144	30	)	)	PUNCT
ijtc-1022	144	31	is	be	AUX
ijtc-1022	144	32	calculated	calculate	VERB
ijtc-1022	144	33	using	use	VERB
ijtc-1022	144	34	:	:	PUNCT
ijtc-1022	144	35	tat	tat	ADJ
ijtc-1022	144	36	=	=	NOUN
ijtc-1022	144	37	nit	nit	NOUN
ijtc-1022	144	38	–	–	PUNCT
ijtc-1022	144	39	cfot	cfot	NOUN
ijtc-1022	144	40	2	2	NUM
ijtc-1022	144	41	.	.	PUNCT
ijtc-1022	144	42	accrual	accrual	ADJ
ijtc-1022	144	43	value	value	NOUN
ijtc-1022	144	44	which	which	PRON
ijtc-1022	144	45	is	be	AUX
ijtc-1022	144	46	estimated	estimate	VERB
ijtc-1022	144	47	using	use	VERB
ijtc-1022	144	48	the	the	DET
ijtc-1022	144	49	ols	ol	NOUN
ijtc-1022	144	50	regression	regression	NOUN
ijtc-1022	144	51	equation	equation	NOUN
ijtc-1022	144	52	(	(	PUNCT
ijtc-1022	144	53	ordinary	ordinary	ADJ
ijtc-1022	144	54	least	least	ADV
ijtc-1022	144	55	square	square	ADJ
ijtc-1022	144	56	):	):	PUNCT
ijtc-1022	144	57	tat	tat	ADJ
ijtc-1022	144	58	/	/	SYM
ijtc-1022	144	59	at-1	at-1	NUM
ijtc-1022	144	60	=	=	SYM
ijtc-1022	144	61	𝛽1(1	𝛽1(1	PROPN
ijtc-1022	144	62	/	/	SYM
ijtc-1022	144	63	at-1	at-1	NUM
ijtc-1022	144	64	)	)	PUNCT
ijtc-1022	144	65	+	+	CCONJ
ijtc-1022	144	66	𝛽2	𝛽2	NOUN
ijtc-1022	144	67	(	(	PUNCT
ijtc-1022	144	68	δrevt	δrevt	PROPN
ijtc-1022	144	69	/	/	SYM
ijtc-1022	144	70	at-1	at-1	NUM
ijtc-1022	144	71	)	)	PUNCT
ijtc-1022	144	72	+	+	CCONJ
ijtc-1022	145	1	𝛽2	𝛽2	NOUN
ijtc-1022	145	2	(	(	PUNCT
ijtc-1022	145	3	ppet	ppet	NOUN
ijtc-1022	145	4	/	/	SYM
ijtc-1022	145	5	at-1	at-1	PUNCT
ijtc-1022	145	6	)	)	PUNCT
ijtc-1022	146	1	+	+	CCONJ
ijtc-1022	146	2	e	e	NOUN
ijtc-1022	146	3	3	3	X
ijtc-1022	146	4	.	.	PUNCT
ijtc-1022	146	5	non	non	PRON
ijtc-1022	146	6	discretionary	discretionary	ADJ
ijtc-1022	146	7	accrual	accrual	ADJ
ijtc-1022	146	8	value	value	NOUN
ijtc-1022	146	9	which	which	PRON
ijtc-1022	146	10	is	be	AUX
ijtc-1022	146	11	calculated	calculate	VERB
ijtc-1022	146	12	using	use	VERB
ijtc-1022	146	13	the	the	DET
ijtc-1022	146	14	formulation	formulation	NOUN
ijtc-1022	146	15	:	:	PUNCT
ijtc-1022	146	16	ndat	ndat	NOUN
ijtc-1022	146	17	=	=	SYM
ijtc-1022	146	18	𝛽1	𝛽1	NOUN
ijtc-1022	146	19	(	(	PUNCT
ijtc-1022	146	20	1	1	NUM
ijtc-1022	146	21	/	/	SYM
ijtc-1022	146	22	at-1	at-1	NUM
ijtc-1022	146	23	)	)	PUNCT
ijtc-1022	146	24	+	+	CCONJ
ijtc-1022	146	25	𝛽2	𝛽2	NOUN
ijtc-1022	146	26	(	(	PUNCT
ijtc-1022	146	27	δrevt	δrevt	PROPN
ijtc-1022	146	28	/	/	SYM
ijtc-1022	146	29	at-1	at-1	NOUN
ijtc-1022	146	30	-	-	PUNCT
ijtc-1022	146	31	δrect	δrect	NOUN
ijtc-1022	146	32	/	/	SYM
ijtc-1022	146	33	at-1	at-1	NUM
ijtc-1022	146	34	)	)	PUNCT
ijtc-1022	146	35	+	+	CCONJ
ijtc-1022	146	36	𝛽2	𝛽2	NOUN
ijtc-1022	146	37	(	(	PUNCT
ijtc-1022	146	38	ppet	ppet	NOUN
ijtc-1022	146	39	/	/	SYM
ijtc-1022	146	40	at-1	at-1	NUM
ijtc-1022	146	41	)	)	PUNCT
ijtc-1022	146	42	4	4	NUM
ijtc-1022	146	43	.	.	PUNCT
ijtc-1022	146	44	determine	determine	VERB
ijtc-1022	146	45	the	the	DET
ijtc-1022	146	46	value	value	NOUN
ijtc-1022	146	47	of	of	ADP
ijtc-1022	146	48	accrual	accrual	ADJ
ijtc-1022	146	49	discretionary	discretionary	NOUN
ijtc-1022	146	50	which	which	PRON
ijtc-1022	146	51	is	be	AUX
ijtc-1022	146	52	an	an	DET
ijtc-1022	146	53	indicator	indicator	NOUN
ijtc-1022	146	54	of	of	ADP
ijtc-1022	146	55	earnings	earning	NOUN
ijtc-1022	146	56	management	management	NOUN
ijtc-1022	146	57	with	with	ADP
ijtc-1022	146	58	the	the	DET
ijtc-1022	146	59	equation	equation	NOUN
ijtc-1022	146	60	:	:	PUNCT
ijtc-1022	146	61	dat	dat	ADJ
ijtc-1022	146	62	=	=	PUNCT
ijtc-1022	146	63	tat	tat	NOUN
ijtc-1022	146	64	/	/	SYM
ijtc-1022	146	65	at-1	at-1	NUM
ijtc-1022	146	66	–	–	PUNCT
ijtc-1022	146	67	ndat	ndat	NOUN
ijtc-1022	146	68	information	information	NOUN
ijtc-1022	146	69	:	:	PUNCT
ijtc-1022	146	70	tat	tat	NOUN
ijtc-1022	146	71	:	:	PUNCT
ijtc-1022	146	72	total	total	ADJ
ijtc-1022	146	73	value	value	NOUN
ijtc-1022	146	74	of	of	ADP
ijtc-1022	146	75	company	company	NOUN
ijtc-1022	146	76	accruals	accrual	NOUN
ijtc-1022	146	77	at	at	ADP
ijtc-1022	146	78	the	the	DET
ijtc-1022	146	79	end	end	NOUN
ijtc-1022	146	80	of	of	ADP
ijtc-1022	146	81	year	year	NOUN
ijtc-1022	146	82	t.	t.	PROPN
ijtc-1022	146	83	tat-1	tat-1	PUNCT
ijtc-1022	146	84	:	:	PUNCT
ijtc-1022	146	85	total	total	ADJ
ijtc-1022	146	86	company	company	NOUN
ijtc-1022	146	87	accrual	accrual	ADJ
ijtc-1022	146	88	value	value	NOUN
ijtc-1022	146	89	at	at	ADP
ijtc-1022	146	90	the	the	DET
ijtc-1022	146	91	end	end	NOUN
ijtc-1022	146	92	of	of	ADP
ijtc-1022	146	93	year	year	NOUN
ijtc-1022	146	94	t-1	t-1	PROPN
ijtc-1022	146	95	.	.	PUNCT
ijtc-1022	147	1	nit	nit	NOUN
ijtc-1022	147	2	:	:	PUNCT
ijtc-1022	147	3	the	the	DET
ijtc-1022	147	4	company	company	NOUN
ijtc-1022	147	5	's	's	PART
ijtc-1022	147	6	net	net	ADJ
ijtc-1022	147	7	profit	profit	NOUN
ijtc-1022	147	8	at	at	ADP
ijtc-1022	147	9	the	the	DET
ijtc-1022	147	10	end	end	NOUN
ijtc-1022	147	11	of	of	ADP
ijtc-1022	147	12	year	year	NOUN
ijtc-1022	147	13	t.	t.	NOUN
ijtc-1022	147	14	cfot	cfot	NOUN
ijtc-1022	147	15	:	:	PUNCT
ijtc-1022	147	16	the	the	DET
ijtc-1022	147	17	company	company	NOUN
ijtc-1022	147	18	's	's	PART
ijtc-1022	147	19	operating	operate	VERB
ijtc-1022	147	20	cash	cash	NOUN
ijtc-1022	147	21	flow	flow	NOUN
ijtc-1022	147	22	at	at	ADP
ijtc-1022	147	23	the	the	DET
ijtc-1022	147	24	end	end	NOUN
ijtc-1022	147	25	of	of	ADP
ijtc-1022	147	26	year	year	NOUN
ijtc-1022	147	27	t.	t.	PROPN
ijtc-1022	147	28	δrevt	δrevt	PROPN
ijtc-1022	147	29	:	:	PUNCT
ijtc-1022	147	30	changes	change	NOUN
ijtc-1022	147	31	in	in	ADP
ijtc-1022	147	32	the	the	DET
ijtc-1022	147	33	company	company	NOUN
ijtc-1022	147	34	's	's	PART
ijtc-1022	147	35	net	net	ADJ
ijtc-1022	147	36	sales	sale	NOUN
ijtc-1022	147	37	at	at	ADP
ijtc-1022	147	38	the	the	DET
ijtc-1022	147	39	end	end	NOUN
ijtc-1022	147	40	of	of	ADP
ijtc-1022	147	41	year	year	NOUN
ijtc-1022	147	42	t.	t.	NOUN
ijtc-1022	147	43	δrect	δrect	NOUN
ijtc-1022	147	44	:	:	PUNCT
ijtc-1022	147	45	changes	change	NOUN
ijtc-1022	147	46	in	in	ADP
ijtc-1022	147	47	the	the	DET
ijtc-1022	147	48	company	company	NOUN
ijtc-1022	147	49	's	's	PART
ijtc-1022	147	50	receivables	receivables	NOUN
ijtc-1022	147	51	at	at	ADP
ijtc-1022	147	52	the	the	DET
ijtc-1022	147	53	end	end	NOUN
ijtc-1022	147	54	of	of	ADP
ijtc-1022	147	55	year	year	NOUN
ijtc-1022	147	56	t.	t.	PROPN
ijtc-1022	147	57	at-1	at-1	PUNCT
ijtc-1022	147	58	:	:	PUNCT
ijtc-1022	147	59	total	total	ADJ
ijtc-1022	147	60	company	company	NOUN
ijtc-1022	147	61	assets	asset	NOUN
ijtc-1022	147	62	at	at	ADP
ijtc-1022	147	63	the	the	DET
ijtc-1022	147	64	end	end	NOUN
ijtc-1022	147	65	of	of	ADP
ijtc-1022	147	66	year	year	NOUN
ijtc-1022	147	67	t-1	t-1	PROPN
ijtc-1022	147	68	.	.	PUNCT
ijtc-1022	148	1	ppet	ppet	NOUN
ijtc-1022	148	2	:	:	PUNCT
ijtc-1022	148	3	company	company	NOUN
ijtc-1022	148	4	property	property	NOUN
ijtc-1022	148	5	,	,	PUNCT
ijtc-1022	148	6	plant	plant	NOUN
ijtc-1022	148	7	,	,	PUNCT
ijtc-1022	148	8	and	and	CCONJ
ijtc-1022	148	9	equipment	equipment	NOUN
ijtc-1022	148	10	at	at	ADP
ijtc-1022	148	11	the	the	DET
ijtc-1022	148	12	end	end	NOUN
ijtc-1022	148	13	of	of	ADP
ijtc-1022	148	14	year	year	NOUN
ijtc-1022	148	15	t.	t.	NOUN
ijtc-1022	148	16	ndat	ndat	PROPN
ijtc-1022	148	17	:	:	PUNCT
ijtc-1022	148	18	the	the	DET
ijtc-1022	148	19	value	value	NOUN
ijtc-1022	148	20	of	of	ADP
ijtc-1022	148	21	non	non	ADJ
ijtc-1022	148	22	-	-	ADJ
ijtc-1022	148	23	discretionary	discretionary	ADJ
ijtc-1022	148	24	accrual	accrual	ADJ
ijtc-1022	148	25	company	company	NOUN
ijtc-1022	148	26	at	at	ADP
ijtc-1022	148	27	the	the	DET
ijtc-1022	148	28	end	end	NOUN
ijtc-1022	148	29	of	of	ADP
ijtc-1022	148	30	year	year	NOUN
ijtc-1022	148	31	t.	t.	PROPN
ijtc-1022	148	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	148	33	financial	financial	ADJ
ijtc-1022	148	34	reporting	reporting	NOUN
ijtc-1022	148	35	and	and	CCONJ
ijtc-1022	148	36	audit	audit	VERB
ijtc-1022	148	37	quality	quality	NOUN
ijtc-1022	148	38	impact	impact	NOUN
ijtc-1022	148	39	on	on	ADP
ijtc-1022	148	40	investment	investment	NOUN
ijtc-1022	148	41	efficiency	efficiency	NOUN
ijtc-1022	148	42	in	in	ADP
ijtc-1022	148	43	indonesian	indonesian	ADJ
ijtc-1022	148	44	transport	transport	NOUN
ijtc-1022	148	45	and	and	CCONJ
ijtc-1022	148	46	logistics	logistic	NOUN
ijtc-1022	148	47	companies	company	NOUN
ijtc-1022	148	48	chinhayu	chinhayu	VERB
ijtc-1022	148	49	and	and	CCONJ
ijtc-1022	148	50	saiful	saiful	ADJ
ijtc-1022	148	51	135	135	NUM
ijtc-1022	148	52	|	|	ADV
ijtc-1022	148	53	ilomata	ilomata	PROPN
ijtc-1022	148	54	international	international	ADJ
ijtc-1022	148	55	journal	journal	NOUN
ijtc-1022	148	56	of	of	ADP
ijtc-1022	148	57	tax	tax	PROPN
ijtc-1022	148	58	&	&	CCONJ
ijtc-1022	148	59	accounting	accounting	PROPN
ijtc-1022	148	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	148	61	dat	dat	ADV
ijtc-1022	148	62	:	:	PUNCT
ijtc-1022	148	63	the	the	DET
ijtc-1022	148	64	value	value	NOUN
ijtc-1022	148	65	of	of	ADP
ijtc-1022	148	66	discretionary	discretionary	ADJ
ijtc-1022	148	67	accrual	accrual	ADJ
ijtc-1022	148	68	company	company	NOUN
ijtc-1022	148	69	at	at	ADP
ijtc-1022	148	70	the	the	DET
ijtc-1022	148	71	end	end	NOUN
ijtc-1022	148	72	of	of	ADP
ijtc-1022	148	73	year	year	NOUN
ijtc-1022	148	74	t.	t.	PROPN
ijtc-1022	148	75	β	β	PROPN
ijtc-1022	148	76	:	:	PUNCT
ijtc-1022	149	1	parameters	parameter	NOUN
ijtc-1022	149	2	obtained	obtain	VERB
ijtc-1022	149	3	from	from	ADP
ijtc-1022	149	4	the	the	DET
ijtc-1022	149	5	regression	regression	NOUN
ijtc-1022	149	6	equation	equation	NOUN
ijtc-1022	149	7	.	.	PUNCT
ijtc-1022	150	1	e	e	NOUN
ijtc-1022	150	2	:	:	PUNCT
ijtc-1022	150	3	error	error	NOUN
ijtc-1022	150	4	in	in	ADP
ijtc-1022	150	5	this	this	DET
ijtc-1022	150	6	research	research	NOUN
ijtc-1022	150	7	,	,	PUNCT
ijtc-1022	150	8	the	the	DET
ijtc-1022	150	9	dividend	dividend	NOUN
ijtc-1022	150	10	policy	policy	NOUN
ijtc-1022	150	11	variable	variable	NOUN
ijtc-1022	150	12	refers	refer	VERB
ijtc-1022	150	13	to	to	ADP
ijtc-1022	150	14	wijaya	wijaya	PROPN
ijtc-1022	150	15	(	(	PUNCT
ijtc-1022	150	16	2017	2017	NUM
ijtc-1022	150	17	)	)	PUNCT
ijtc-1022	150	18	,	,	PUNCT
ijtc-1022	150	19	fitri	fitri	NOUN
ijtc-1022	150	20	(	(	PUNCT
ijtc-1022	150	21	2018	2018	NUM
ijtc-1022	150	22	)	)	PUNCT
ijtc-1022	150	23	,	,	PUNCT
ijtc-1022	150	24	retnaningrum	retnaningrum	NOUN
ijtc-1022	150	25	and	and	CCONJ
ijtc-1022	150	26	haryanto	haryanto	ADJ
ijtc-1022	150	27	(	(	PUNCT
ijtc-1022	150	28	2018	2018	NUM
ijtc-1022	150	29	)	)	PUNCT
ijtc-1022	150	30	which	which	PRON
ijtc-1022	150	31	uses	use	VERB
ijtc-1022	150	32	a	a	DET
ijtc-1022	150	33	proxy	proxy	ADJ
ijtc-1022	150	34	dividend	dividend	NOUN
ijtc-1022	150	35	payout	payout	NOUN
ijtc-1022	150	36	ratio	ratio	NOUN
ijtc-1022	150	37	(	(	PUNCT
ijtc-1022	150	38	dpr	dpr	PROPN
ijtc-1022	150	39	)	)	PUNCT
ijtc-1022	150	40	to	to	PART
ijtc-1022	150	41	describe	describe	VERB
ijtc-1022	150	42	the	the	DET
ijtc-1022	150	43	company	company	NOUN
ijtc-1022	150	44	's	's	PART
ijtc-1022	150	45	dividend	dividend	NOUN
ijtc-1022	150	46	policy	policy	NOUN
ijtc-1022	150	47	.	.	PUNCT
ijtc-1022	151	1	according	accord	VERB
ijtc-1022	151	2	to	to	ADP
ijtc-1022	151	3	astarina	astarina	PROPN
ijtc-1022	151	4	et	et	PROPN
ijtc-1022	151	5	al	al	PROPN
ijtc-1022	151	6	.	.	PROPN
ijtc-1022	152	1	(	(	PUNCT
ijtc-1022	152	2	2019	2019	NUM
ijtc-1022	152	3	)	)	PUNCT
ijtc-1022	152	4	,	,	PUNCT
ijtc-1022	152	5	dpr	dpr	PROPN
ijtc-1022	152	6	is	be	AUX
ijtc-1022	152	7	the	the	DET
ijtc-1022	152	8	ratio	ratio	NOUN
ijtc-1022	152	9	between	between	ADP
ijtc-1022	152	10	the	the	DET
ijtc-1022	152	11	dividends	dividend	NOUN
ijtc-1022	152	12	to	to	PART
ijtc-1022	152	13	be	be	AUX
ijtc-1022	152	14	distributed	distribute	VERB
ijtc-1022	152	15	and	and	CCONJ
ijtc-1022	152	16	the	the	DET
ijtc-1022	152	17	net	net	ADJ
ijtc-1022	152	18	profit	profit	NOUN
ijtc-1022	152	19	owned	own	VERB
ijtc-1022	152	20	by	by	ADP
ijtc-1022	152	21	the	the	DET
ijtc-1022	152	22	company	company	NOUN
ijtc-1022	152	23	.	.	PUNCT
ijtc-1022	153	1	the	the	DET
ijtc-1022	153	2	formula	formula	NOUN
ijtc-1022	153	3	for	for	ADP
ijtc-1022	153	4	calculating	calculate	VERB
ijtc-1022	153	5	dpr	dpr	PROPN
ijtc-1022	153	6	is	be	AUX
ijtc-1022	153	7	as	as	SCONJ
ijtc-1022	153	8	follows	follow	VERB
ijtc-1022	153	9	:	:	PUNCT
ijtc-1022	153	10	𝐷𝑃𝑅	𝐷𝑃𝑅	PROPN
ijtc-1022	153	11	=	=	PUNCT
ijtc-1022	153	12	𝐴𝑚𝑜𝑢𝑛𝑡	𝐴𝑚𝑜𝑢𝑛𝑡	PROPN
ijtc-1022	153	13	𝑜𝑓	𝑜𝑓	ADP
ijtc-1022	153	14	𝑐𝑎𝑠ℎ	𝑐𝑎𝑠ℎ	NOUN
ijtc-1022	153	15	𝑑𝑖𝑣𝑖𝑑𝑒𝑛𝑑	𝑑𝑖𝑣𝑖𝑑𝑒𝑛𝑑	VERB
ijtc-1022	153	16	𝑛𝑒𝑡	𝑛𝑒𝑡	NOUN
ijtc-1022	153	17	𝑝𝑟𝑜𝑓𝑖𝑡	𝑝𝑟𝑜𝑓𝑖𝑡	ADV
ijtc-1022	153	18	𝑥	𝑥	PROPN
ijtc-1022	153	19	100	100	NUM
ijtc-1022	153	20	%	%	NOUN
ijtc-1022	153	21	the	the	DET
ijtc-1022	153	22	free	free	ADJ
ijtc-1022	153	23	float	float	NOUN
ijtc-1022	153	24	ratio	ratio	NOUN
ijtc-1022	153	25	used	use	VERB
ijtc-1022	153	26	in	in	ADP
ijtc-1022	153	27	this	this	DET
ijtc-1022	153	28	research	research	NOUN
ijtc-1022	153	29	refers	refer	VERB
ijtc-1022	153	30	to	to	ADP
ijtc-1022	153	31	suwandi	suwandi	NOUN
ijtc-1022	153	32	(	(	PUNCT
ijtc-1022	153	33	2020	2020	NUM
ijtc-1022	153	34	)	)	PUNCT
ijtc-1022	153	35	,	,	PUNCT
ijtc-1022	153	36	namely	namely	ADV
ijtc-1022	153	37	the	the	DET
ijtc-1022	153	38	number	number	NOUN
ijtc-1022	153	39	of	of	ADP
ijtc-1022	153	40	shares	share	NOUN
ijtc-1022	153	41	circulating	circulate	VERB
ijtc-1022	153	42	in	in	ADP
ijtc-1022	153	43	the	the	DET
ijtc-1022	153	44	community	community	NOUN
ijtc-1022	153	45	with	with	ADP
ijtc-1022	153	46	ownership	ownership	NOUN
ijtc-1022	153	47	by	by	ADP
ijtc-1022	153	48	the	the	DET
ijtc-1022	153	49	community	community	NOUN
ijtc-1022	153	50	below	below	ADP
ijtc-1022	153	51	5	5	NUM
ijtc-1022	153	52	%	%	NOUN
ijtc-1022	153	53	per	per	ADP
ijtc-1022	153	54	individual	individual	NOUN
ijtc-1022	153	55	at	at	ADP
ijtc-1022	153	56	the	the	DET
ijtc-1022	153	57	end	end	NOUN
ijtc-1022	153	58	of	of	ADP
ijtc-1022	153	59	the	the	DET
ijtc-1022	153	60	year	year	NOUN
ijtc-1022	153	61	.	.	PUNCT
ijtc-1022	154	1	however	however	ADV
ijtc-1022	154	2	,	,	PUNCT
ijtc-1022	154	3	in	in	ADP
ijtc-1022	154	4	this	this	DET
ijtc-1022	154	5	research	research	NOUN
ijtc-1022	154	6	,	,	PUNCT
ijtc-1022	154	7	modifications	modification	NOUN
ijtc-1022	154	8	are	be	AUX
ijtc-1022	154	9	taking	take	VERB
ijtc-1022	154	10	into	into	ADP
ijtc-1022	154	11	account	account	NOUN
ijtc-1022	154	12	idx	idx	NOUN
ijtc-1022	154	13	provisions	provision	NOUN
ijtc-1022	154	14	that	that	PRON
ijtc-1022	154	15	the	the	DET
ijtc-1022	154	16	minimum	minimum	ADJ
ijtc-1022	154	17	number	number	NOUN
ijtc-1022	154	18	of	of	ADP
ijtc-1022	154	19	shares	share	NOUN
ijtc-1022	154	20	circulating	circulate	VERB
ijtc-1022	154	21	in	in	ADP
ijtc-1022	154	22	the	the	DET
ijtc-1022	154	23	public	public	NOUN
ijtc-1022	154	24	reaches	reach	VERB
ijtc-1022	154	25	7.5	7.5	NUM
ijtc-1022	154	26	%	%	NOUN
ijtc-1022	154	27	.	.	PUNCT
ijtc-1022	155	1	the	the	DET
ijtc-1022	155	2	calculation	calculation	NOUN
ijtc-1022	155	3	of	of	ADP
ijtc-1022	155	4	the	the	DET
ijtc-1022	155	5	free	free	ADJ
ijtc-1022	155	6	float	float	NOUN
ijtc-1022	155	7	ratio	ratio	NOUN
ijtc-1022	155	8	used	use	VERB
ijtc-1022	155	9	in	in	ADP
ijtc-1022	155	10	this	this	DET
ijtc-1022	155	11	research	research	NOUN
ijtc-1022	155	12	,	,	PUNCT
ijtc-1022	155	13	is	be	AUX
ijtc-1022	155	14	as	as	SCONJ
ijtc-1022	155	15	follows	follow	VERB
ijtc-1022	155	16	:	:	PUNCT
ijtc-1022	155	17	𝐹𝑓	𝐹𝑓	PROPN
ijtc-1022	155	18	=	=	SYM
ijtc-1022	155	19	𝑇ℎ𝑒	𝑇ℎ𝑒	PROPN
ijtc-1022	155	20	𝑛𝑢𝑚𝑏𝑒𝑟	𝑛𝑢𝑚𝑏𝑒𝑟	NOUN
ijtc-1022	155	21	𝑜𝑓	𝑜𝑓	ADP
ijtc-1022	155	22	𝑠ℎ𝑎𝑟𝑒𝑠	𝑠ℎ𝑎𝑟𝑒𝑠	ADJ
ijtc-1022	155	23	𝑐𝑖𝑟𝑐𝑢𝑙𝑎𝑡𝑖𝑛𝑔	𝑐𝑖𝑟𝑐𝑢𝑙𝑎𝑡𝑖𝑛𝑔	NOUN
ijtc-1022	155	24	𝑖𝑛	𝑖𝑛	PROPN
ijtc-1022	155	25	𝑡ℎ𝑒	𝑡ℎ𝑒	INTJ
ijtc-1022	155	26	𝑐𝑜𝑚𝑚𝑢𝑛𝑖𝑡𝑦	𝑐𝑜𝑚𝑚𝑢𝑛𝑖𝑡𝑦	NOUN
ijtc-1022	155	27	𝑇ℎ𝑒	𝑇ℎ𝑒	PROPN
ijtc-1022	155	28	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
ijtc-1022	155	29	𝑛𝑢𝑚𝑏𝑒𝑟	𝑛𝑢𝑚𝑏𝑒𝑟	X
ijtc-1022	155	30	𝑜𝑓	𝑜𝑓	ADP
ijtc-1022	155	31	𝑠ℎ𝑎𝑟𝑒𝑠	𝑠ℎ𝑎𝑟𝑒𝑠	NOUN
ijtc-1022	155	32	𝑜𝑤𝑛𝑒𝑑	𝑜𝑤𝑛𝑒𝑑	PROPN
ijtc-1022	155	33	𝑏𝑦	𝑏𝑦	PROPN
ijtc-1022	155	34	𝑡ℎ𝑒	𝑡ℎ𝑒	ADV
ijtc-1022	155	35	𝑐𝑜𝑚𝑝𝑎𝑛𝑦	𝑐𝑜𝑚𝑝𝑎𝑛𝑦	VERB
ijtc-1022	155	36	𝑥	𝑥	PRON
ijtc-1022	155	37	100	100	NUM
ijtc-1022	155	38	%	%	NOUN
ijtc-1022	155	39	the	the	DET
ijtc-1022	155	40	profitability	profitability	NOUN
ijtc-1022	155	41	control	control	NOUN
ijtc-1022	155	42	variable	variable	NOUN
ijtc-1022	155	43	in	in	ADP
ijtc-1022	155	44	this	this	DET
ijtc-1022	155	45	study	study	NOUN
ijtc-1022	155	46	uses	use	VERB
ijtc-1022	155	47	return	return	NOUN
ijtc-1022	155	48	on	on	ADP
ijtc-1022	155	49	equity	equity	NOUN
ijtc-1022	155	50	(	(	PUNCT
ijtc-1022	155	51	roe	roe	PROPN
ijtc-1022	155	52	)	)	PUNCT
ijtc-1022	155	53	.	.	PUNCT
ijtc-1022	156	1	according	accord	VERB
ijtc-1022	156	2	to	to	ADP
ijtc-1022	156	3	aryanti	aryanti	PROPN
ijtc-1022	156	4	et	et	PROPN
ijtc-1022	156	5	al	al	PROPN
ijtc-1022	156	6	.	.	PUNCT
ijtc-1022	157	1	(	(	PUNCT
ijtc-1022	157	2	2016	2016	NUM
ijtc-1022	157	3	)	)	PUNCT
ijtc-1022	157	4	,	,	PUNCT
ijtc-1022	157	5	roe	roe	PROPN
ijtc-1022	157	6	is	be	AUX
ijtc-1022	157	7	the	the	DET
ijtc-1022	157	8	level	level	NOUN
ijtc-1022	157	9	of	of	ADP
ijtc-1022	157	10	profitability	profitability	NOUN
ijtc-1022	157	11	of	of	ADP
ijtc-1022	157	12	a	a	DET
ijtc-1022	157	13	company	company	NOUN
ijtc-1022	157	14	by	by	ADP
ijtc-1022	157	15	taking	take	VERB
ijtc-1022	157	16	into	into	ADP
ijtc-1022	157	17	account	account	NOUN
ijtc-1022	157	18	the	the	DET
ijtc-1022	157	19	level	level	NOUN
ijtc-1022	157	20	of	of	ADP
ijtc-1022	157	21	profit	profit	NOUN
ijtc-1022	157	22	generated	generate	VERB
ijtc-1022	157	23	based	base	VERB
ijtc-1022	157	24	on	on	ADP
ijtc-1022	157	25	the	the	DET
ijtc-1022	157	26	amount	amount	NOUN
ijtc-1022	157	27	of	of	ADP
ijtc-1022	157	28	equity	equity	NOUN
ijtc-1022	157	29	owned	own	VERB
ijtc-1022	157	30	by	by	ADP
ijtc-1022	157	31	the	the	DET
ijtc-1022	157	32	company	company	NOUN
ijtc-1022	157	33	.	.	PUNCT
ijtc-1022	158	1	roe	roe	PROPN
ijtc-1022	158	2	measurement	measurement	PROPN
ijtc-1022	158	3	uses	use	VERB
ijtc-1022	158	4	the	the	DET
ijtc-1022	158	5	following	follow	VERB
ijtc-1022	158	6	ratio	ratio	NOUN
ijtc-1022	158	7	:	:	PUNCT
ijtc-1022	158	8	𝑅𝑂𝐸	𝑅𝑂𝐸	PROPN
ijtc-1022	158	9	=	=	SYM
ijtc-1022	158	10	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-1022	158	11	𝑎𝑓𝑡𝑒𝑟	𝑎𝑓𝑡𝑒𝑟	NOUN
ijtc-1022	158	12	𝑡𝑎𝑥	𝑡𝑎𝑥	VERB
ijtc-1022	158	13	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1022	158	14	𝐸𝑞𝑢𝑖𝑡𝑎𝑠	𝐸𝑞𝑢𝑖𝑡𝑎𝑠	PROPN
ijtc-1022	158	15	𝑥	𝑥	DET
ijtc-1022	158	16	100	100	NUM
ijtc-1022	158	17	%	%	NOUN
ijtc-1022	158	18	meanwhile	meanwhile	ADV
ijtc-1022	158	19	,	,	PUNCT
ijtc-1022	158	20	the	the	DET
ijtc-1022	158	21	company	company	NOUN
ijtc-1022	158	22	value	value	NOUN
ijtc-1022	158	23	in	in	ADP
ijtc-1022	158	24	this	this	DET
ijtc-1022	158	25	research	research	NOUN
ijtc-1022	158	26	uses	use	VERB
ijtc-1022	158	27	tobin	tobin	PROPN
ijtc-1022	158	28	's	's	PART
ijtc-1022	158	29	q	q	PROPN
ijtc-1022	158	30	ratio	ratio	NOUN
ijtc-1022	158	31	proxy	proxy	NOUN
ijtc-1022	158	32	.	.	PUNCT
ijtc-1022	159	1	tobin	tobin	PROPN
ijtc-1022	159	2	's	's	PART
ijtc-1022	159	3	q	q	NOUN
ijtc-1022	159	4	looks	look	VERB
ijtc-1022	159	5	at	at	ADP
ijtc-1022	159	6	the	the	DET
ijtc-1022	159	7	company	company	NOUN
ijtc-1022	159	8	value	value	NOUN
ijtc-1022	159	9	by	by	ADP
ijtc-1022	159	10	calculating	calculate	VERB
ijtc-1022	159	11	a	a	DET
ijtc-1022	159	12	combination	combination	NOUN
ijtc-1022	159	13	of	of	ADP
ijtc-1022	159	14	market	market	NOUN
ijtc-1022	159	15	capitalization	capitalization	NOUN
ijtc-1022	159	16	,	,	PUNCT
ijtc-1022	159	17	liabilities	liability	NOUN
ijtc-1022	159	18	,	,	PUNCT
ijtc-1022	159	19	and	and	CCONJ
ijtc-1022	159	20	assets	asset	NOUN
ijtc-1022	159	21	owned	own	VERB
ijtc-1022	159	22	by	by	ADP
ijtc-1022	159	23	the	the	DET
ijtc-1022	159	24	company	company	NOUN
ijtc-1022	159	25	.	.	PUNCT
ijtc-1022	160	1	according	accord	VERB
ijtc-1022	160	2	to	to	ADP
ijtc-1022	160	3	rahman	rahman	PROPN
ijtc-1022	160	4	and	and	CCONJ
ijtc-1022	160	5	khairunnisa	khairunnisa	NOUN
ijtc-1022	160	6	(	(	PUNCT
ijtc-1022	160	7	2016	2016	NUM
ijtc-1022	160	8	)	)	PUNCT
ijtc-1022	160	9	,	,	PUNCT
ijtc-1022	160	10	tobin	tobin	PROPN
ijtc-1022	160	11	's	's	PART
ijtc-1022	160	12	q	q	NOUN
ijtc-1022	160	13	can	can	AUX
ijtc-1022	160	14	be	be	AUX
ijtc-1022	160	15	an	an	DET
ijtc-1022	160	16	indicator	indicator	NOUN
ijtc-1022	160	17	of	of	ADP
ijtc-1022	160	18	a	a	DET
ijtc-1022	160	19	company	company	NOUN
ijtc-1022	160	20	's	's	PART
ijtc-1022	160	21	growth	growth	NOUN
ijtc-1022	160	22	potential	potential	NOUN
ijtc-1022	160	23	.	.	PUNCT
ijtc-1022	161	1	tobin	tobin	PROPN
ijtc-1022	161	2	's	's	PART
ijtc-1022	161	3	q	q	PROPN
ijtc-1022	161	4	measurement	measurement	NOUN
ijtc-1022	161	5	uses	use	VERB
ijtc-1022	161	6	the	the	DET
ijtc-1022	161	7	following	follow	VERB
ijtc-1022	161	8	ratio	ratio	NOUN
ijtc-1022	161	9	:	:	PUNCT
ijtc-1022	161	10	𝑇𝑜𝑏𝑖𝑛	𝑇𝑜𝑏𝑖𝑛	PROPN
ijtc-1022	161	11	=	=	SYM
ijtc-1022	161	12	𝑀𝑎𝑟𝑘𝑒𝑡	𝑀𝑎𝑟𝑘𝑒𝑡	PROPN
ijtc-1022	161	13	𝐶𝑎𝑝𝑖𝑡𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛	𝐶𝑎𝑝𝑖𝑡𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛	PROPN
ijtc-1022	161	14	𝑉𝑎𝑙𝑢𝑒	𝑉𝑎𝑙𝑢𝑒	PROPN
ijtc-1022	161	15	+	+	CCONJ
ijtc-1022	161	16	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	ADJ
ijtc-1022	161	17	𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	NOUN
ijtc-1022	161	18	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1022	161	19	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
ijtc-1022	161	20	result	result	VERB
ijtc-1022	161	21	and	and	CCONJ
ijtc-1022	161	22	discussion	discussion	NOUN
ijtc-1022	161	23	based	base	VERB
ijtc-1022	161	24	on	on	ADP
ijtc-1022	161	25	data	datum	NOUN
ijtc-1022	161	26	,	,	PUNCT
ijtc-1022	161	27	descriptive	descriptive	ADJ
ijtc-1022	161	28	statistical	statistical	ADJ
ijtc-1022	161	29	analysis	analysis	NOUN
ijtc-1022	161	30	shows	show	VERB
ijtc-1022	161	31	that	that	SCONJ
ijtc-1022	161	32	on	on	ADP
ijtc-1022	161	33	average	average	ADJ
ijtc-1022	161	34	companies	company	NOUN
ijtc-1022	161	35	in	in	ADP
ijtc-1022	161	36	the	the	DET
ijtc-1022	161	37	property	property	NOUN
ijtc-1022	161	38	and	and	CCONJ
ijtc-1022	161	39	real	real	ADJ
ijtc-1022	161	40	estate	estate	NOUN
ijtc-1022	161	41	sector	sector	NOUN
ijtc-1022	161	42	have	have	VERB
ijtc-1022	161	43	a	a	DET
ijtc-1022	161	44	negative	negative	ADJ
ijtc-1022	161	45	value	value	NOUN
ijtc-1022	161	46	of	of	ADP
ijtc-1022	161	47	stock	stock	NOUN
ijtc-1022	161	48	return	return	NOUN
ijtc-1022	161	49	or	or	CCONJ
ijtc-1022	161	50	capital	capital	NOUN
ijtc-1022	161	51	loss	loss	NOUN
ijtc-1022	161	52	of	of	ADP
ijtc-1022	161	53	-10.4	-10.4	NUM
ijtc-1022	161	54	%	%	NOUN
ijtc-1022	161	55	.	.	PUNCT
ijtc-1022	162	1	meanwhile	meanwhile	ADV
ijtc-1022	162	2	,	,	PUNCT
ijtc-1022	162	3	earnings	earning	NOUN
ijtc-1022	162	4	management	management	NOUN
ijtc-1022	162	5	has	have	VERB
ijtc-1022	162	6	an	an	DET
ijtc-1022	162	7	average	average	ADJ
ijtc-1022	162	8	value	value	NOUN
ijtc-1022	162	9	of	of	ADP
ijtc-1022	162	10	0.0249	0.0249	NUM
ijtc-1022	162	11	,	,	PUNCT
ijtc-1022	162	12	which	which	PRON
ijtc-1022	162	13	indicates	indicate	VERB
ijtc-1022	162	14	that	that	SCONJ
ijtc-1022	162	15	companies	company	NOUN
ijtc-1022	162	16	in	in	ADP
ijtc-1022	162	17	the	the	DET
ijtc-1022	162	18	property	property	NOUN
ijtc-1022	162	19	and	and	CCONJ
ijtc-1022	162	20	real	real	ADJ
ijtc-1022	162	21	estate	estate	NOUN
ijtc-1022	162	22	sectors	sector	NOUN
ijtc-1022	162	23	are	be	AUX
ijtc-1022	162	24	indicated	indicate	VERB
ijtc-1022	162	25	to	to	PART
ijtc-1022	162	26	increase	increase	VERB
ijtc-1022	162	27	their	their	PRON
ijtc-1022	162	28	company	company	NOUN
ijtc-1022	162	29	profits	profit	NOUN
ijtc-1022	162	30	.	.	PUNCT
ijtc-1022	163	1	in	in	ADP
ijtc-1022	163	2	the	the	DET
ijtc-1022	163	3	dividend	dividend	NOUN
ijtc-1022	163	4	policy	policy	NOUN
ijtc-1022	163	5	data	datum	NOUN
ijtc-1022	163	6	,	,	PUNCT
ijtc-1022	163	7	it	it	PRON
ijtc-1022	163	8	was	be	AUX
ijtc-1022	163	9	found	find	VERB
ijtc-1022	163	10	that	that	SCONJ
ijtc-1022	163	11	the	the	DET
ijtc-1022	163	12	sample	sample	NOUN
ijtc-1022	163	13	data	datum	NOUN
ijtc-1022	163	14	had	have	VERB
ijtc-1022	163	15	negative	negative	ADJ
ijtc-1022	163	16	values	value	NOUN
ijtc-1022	163	17	.	.	PUNCT
ijtc-1022	164	1	this	this	PRON
ijtc-1022	164	2	indicates	indicate	VERB
ijtc-1022	164	3	that	that	SCONJ
ijtc-1022	164	4	the	the	DET
ijtc-1022	164	5	companies	company	NOUN
ijtc-1022	164	6	in	in	ADP
ijtc-1022	164	7	the	the	DET
ijtc-1022	164	8	property	property	NOUN
ijtc-1022	164	9	and	and	CCONJ
ijtc-1022	164	10	real	real	ADJ
ijtc-1022	164	11	estate	estate	NOUN
ijtc-1022	164	12	sector	sector	NOUN
ijtc-1022	164	13	distribute	distribute	VERB
ijtc-1022	164	14	dividends	dividend	NOUN
ijtc-1022	164	15	even	even	ADV
ijtc-1022	164	16	though	though	SCONJ
ijtc-1022	164	17	they	they	PRON
ijtc-1022	164	18	experienced	experience	VERB
ijtc-1022	164	19	losses	loss	NOUN
ijtc-1022	164	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	164	21	financial	financial	ADJ
ijtc-1022	164	22	reporting	reporting	NOUN
ijtc-1022	164	23	and	and	CCONJ
ijtc-1022	164	24	audit	audit	VERB
ijtc-1022	164	25	quality	quality	NOUN
ijtc-1022	164	26	impact	impact	NOUN
ijtc-1022	164	27	on	on	ADP
ijtc-1022	164	28	investment	investment	NOUN
ijtc-1022	164	29	efficiency	efficiency	NOUN
ijtc-1022	164	30	in	in	ADP
ijtc-1022	164	31	indonesian	indonesian	ADJ
ijtc-1022	164	32	transport	transport	NOUN
ijtc-1022	164	33	and	and	CCONJ
ijtc-1022	164	34	logistics	logistic	NOUN
ijtc-1022	164	35	companies	company	NOUN
ijtc-1022	164	36	chinhayu	chinhayu	VERB
ijtc-1022	164	37	and	and	CCONJ
ijtc-1022	164	38	saiful	saiful	ADJ
ijtc-1022	164	39	136	136	NUM
ijtc-1022	164	40	|	|	ADV
ijtc-1022	164	41	ilomata	ilomata	PROPN
ijtc-1022	164	42	international	international	ADJ
ijtc-1022	164	43	journal	journal	NOUN
ijtc-1022	164	44	of	of	ADP
ijtc-1022	164	45	tax	tax	PROPN
ijtc-1022	164	46	&	&	CCONJ
ijtc-1022	164	47	accounting	accounting	NOUN
ijtc-1022	164	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1022	164	49	during	during	ADP
ijtc-1022	164	50	the	the	DET
ijtc-1022	164	51	period	period	NOUN
ijtc-1022	164	52	.	.	PUNCT
ijtc-1022	165	1	the	the	DET
ijtc-1022	165	2	free	free	ADJ
ijtc-1022	165	3	float	float	PROPN
ijtc-1022	165	4	ratio	ratio	NOUN
ijtc-1022	165	5	variable	variable	NOUN
ijtc-1022	165	6	has	have	VERB
ijtc-1022	165	7	an	an	DET
ijtc-1022	165	8	average	average	ADJ
ijtc-1022	165	9	value	value	NOUN
ijtc-1022	165	10	of	of	ADP
ijtc-1022	165	11	33.81	33.81	NUM
ijtc-1022	165	12	%	%	NOUN
ijtc-1022	165	13	,	,	PUNCT
ijtc-1022	165	14	indicating	indicate	VERB
ijtc-1022	165	15	that	that	SCONJ
ijtc-1022	165	16	on	on	ADP
ijtc-1022	165	17	average	average	ADJ
ijtc-1022	165	18	companies	company	NOUN
ijtc-1022	165	19	in	in	ADP
ijtc-1022	165	20	the	the	DET
ijtc-1022	165	21	property	property	NOUN
ijtc-1022	165	22	and	and	CCONJ
ijtc-1022	165	23	real	real	ADJ
ijtc-1022	165	24	estate	estate	NOUN
ijtc-1022	165	25	sector	sector	NOUN
ijtc-1022	165	26	own	own	VERB
ijtc-1022	165	27	33.81	33.81	NUM
ijtc-1022	165	28	%	%	NOUN
ijtc-1022	165	29	of	of	ADP
ijtc-1022	165	30	company	company	NOUN
ijtc-1022	165	31	shares	share	NOUN
ijtc-1022	165	32	traded	trade	VERB
ijtc-1022	165	33	in	in	ADP
ijtc-1022	165	34	the	the	DET
ijtc-1022	165	35	public	public	NOUN
ijtc-1022	165	36	.	.	PUNCT
ijtc-1022	166	1	as	as	ADP
ijtc-1022	166	2	a	a	DET
ijtc-1022	166	3	test	test	NOUN
ijtc-1022	166	4	of	of	ADP
ijtc-1022	166	5	the	the	DET
ijtc-1022	166	6	research	research	NOUN
ijtc-1022	166	7	model	model	NOUN
ijtc-1022	166	8	,	,	PUNCT
ijtc-1022	166	9	this	this	DET
ijtc-1022	166	10	study	study	NOUN
ijtc-1022	166	11	uses	use	VERB
ijtc-1022	166	12	the	the	DET
ijtc-1022	166	13	chow	chow	PROPN
ijtc-1022	166	14	test	test	NOUN
ijtc-1022	166	15	,	,	PUNCT
ijtc-1022	166	16	hausman	hausman	ADJ
ijtc-1022	166	17	test	test	NOUN
ijtc-1022	166	18	,	,	PUNCT
ijtc-1022	166	19	and	and	CCONJ
ijtc-1022	166	20	lagrange	lagrange	NOUN
ijtc-1022	166	21	multiplier	multipli	ADJ
ijtc-1022	166	22	tests	test	NOUN
ijtc-1022	166	23	(	(	PUNCT
ijtc-1022	166	24	lm	lm	INTJ
ijtc-1022	166	25	test	test	NOUN
ijtc-1022	166	26	)	)	PUNCT
ijtc-1022	166	27	.	.	PUNCT
ijtc-1022	167	1	based	base	VERB
ijtc-1022	167	2	on	on	ADP
ijtc-1022	167	3	the	the	DET
ijtc-1022	167	4	results	result	NOUN
ijtc-1022	167	5	,	,	PUNCT
ijtc-1022	167	6	it	it	PRON
ijtc-1022	167	7	was	be	AUX
ijtc-1022	167	8	found	find	VERB
ijtc-1022	167	9	that	that	SCONJ
ijtc-1022	167	10	the	the	DET
ijtc-1022	167	11	chow	chow	PROPN
ijtc-1022	167	12	test	test	NOUN
ijtc-1022	167	13	indicated	indicate	VERB
ijtc-1022	167	14	fixed	fix	VERB
ijtc-1022	167	15	effect	effect	NOUN
ijtc-1022	167	16	model	model	NOUN
ijtc-1022	167	17	was	be	AUX
ijtc-1022	167	18	more	more	ADV
ijtc-1022	167	19	precisely	precisely	ADV
ijtc-1022	167	20	chosen	choose	VERB
ijtc-1022	167	21	than	than	ADP
ijtc-1022	167	22	the	the	DET
ijtc-1022	167	23	common	common	ADJ
ijtc-1022	167	24	effect	effect	NOUN
ijtc-1022	167	25	model	model	NOUN
ijtc-1022	167	26	.	.	PUNCT
ijtc-1022	168	1	apart	apart	ADV
ijtc-1022	168	2	from	from	ADP
ijtc-1022	168	3	that	that	PRON
ijtc-1022	168	4	,	,	PUNCT
ijtc-1022	168	5	the	the	DET
ijtc-1022	168	6	results	result	NOUN
ijtc-1022	168	7	of	of	ADP
ijtc-1022	168	8	the	the	DET
ijtc-1022	168	9	hausman	hausman	PROPN
ijtc-1022	168	10	test	test	NOUN
ijtc-1022	168	11	also	also	ADV
ijtc-1022	168	12	indicate	indicate	VERB
ijtc-1022	168	13	that	that	SCONJ
ijtc-1022	168	14	the	the	DET
ijtc-1022	168	15	fixed	fix	VERB
ijtc-1022	168	16	effect	effect	NOUN
ijtc-1022	168	17	model	model	NOUN
ijtc-1022	168	18	is	be	AUX
ijtc-1022	168	19	more	more	ADV
ijtc-1022	168	20	precisely	precisely	ADV
ijtc-1022	168	21	chosen	choose	VERB
ijtc-1022	168	22	than	than	ADP
ijtc-1022	168	23	the	the	DET
ijtc-1022	168	24	random	random	ADJ
ijtc-1022	168	25	effect	effect	NOUN
ijtc-1022	168	26	model	model	NOUN
ijtc-1022	168	27	.	.	PUNCT
ijtc-1022	169	1	it	it	PRON
ijtc-1022	169	2	shows	show	VERB
ijtc-1022	169	3	that	that	SCONJ
ijtc-1022	169	4	the	the	DET
ijtc-1022	169	5	fixed	fix	VERB
ijtc-1022	169	6	effect	effect	NOUN
ijtc-1022	169	7	model	model	NOUN
ijtc-1022	169	8	is	be	AUX
ijtc-1022	169	9	the	the	DET
ijtc-1022	169	10	best	good	ADJ
ijtc-1022	169	11	model	model	NOUN
ijtc-1022	169	12	that	that	PRON
ijtc-1022	169	13	can	can	AUX
ijtc-1022	169	14	be	be	AUX
ijtc-1022	169	15	used	use	VERB
ijtc-1022	169	16	in	in	ADP
ijtc-1022	169	17	this	this	DET
ijtc-1022	169	18	research	research	NOUN
ijtc-1022	169	19	so	so	SCONJ
ijtc-1022	169	20	the	the	DET
ijtc-1022	169	21	lagrange	lagrange	NOUN
ijtc-1022	169	22	multiplier	multipli	ADJ
ijtc-1022	169	23	test	test	NOUN
ijtc-1022	169	24	(	(	PUNCT
ijtc-1022	169	25	lm	lm	INTJ
ijtc-1022	169	26	test	test	NOUN
ijtc-1022	169	27	)	)	PUNCT
ijtc-1022	169	28	is	be	AUX
ijtc-1022	169	29	not	not	PART
ijtc-1022	169	30	applied	apply	VERB
ijtc-1022	169	31	.	.	PUNCT
ijtc-1022	170	1	the	the	DET
ijtc-1022	170	2	gauss	gaus	VERB
ijtc-1022	170	3	-	-	PUNCT
ijtc-1022	170	4	markov	markov	NOUN
ijtc-1022	170	5	theorem	theorem	NOUN
ijtc-1022	170	6	test	test	NOUN
ijtc-1022	170	7	begins	begin	VERB
ijtc-1022	170	8	by	by	ADP
ijtc-1022	170	9	carrying	carry	VERB
ijtc-1022	170	10	out	out	ADP
ijtc-1022	170	11	a	a	DET
ijtc-1022	170	12	normality	normality	NOUN
ijtc-1022	170	13	test	test	NOUN
ijtc-1022	170	14	.	.	PUNCT
ijtc-1022	171	1	the	the	DET
ijtc-1022	171	2	normality	normality	NOUN
ijtc-1022	171	3	test	test	NOUN
ijtc-1022	171	4	is	be	AUX
ijtc-1022	171	5	carried	carry	VERB
ijtc-1022	171	6	out	out	ADP
ijtc-1022	171	7	by	by	ADP
ijtc-1022	171	8	comparing	compare	VERB
ijtc-1022	171	9	the	the	DET
ijtc-1022	171	10	probability	probability	NOUN
ijtc-1022	171	11	values	value	NOUN
ijtc-1022	171	12	of	of	ADP
ijtc-1022	171	13	jarque	jarque	NOUN
ijtc-1022	171	14	bera	bera	NOUN
ijtc-1022	171	15	.	.	PUNCT
ijtc-1022	172	1	in	in	ADP
ijtc-1022	172	2	the	the	DET
ijtc-1022	172	3	results	result	NOUN
ijtc-1022	172	4	,	,	PUNCT
ijtc-1022	172	5	the	the	DET
ijtc-1022	172	6	probability	probability	NOUN
ijtc-1022	172	7	value	value	NOUN
ijtc-1022	172	8	of	of	ADP
ijtc-1022	172	9	jarque	jarque	NOUN
ijtc-1022	172	10	bera	bera	NOUN
ijtc-1022	172	11	is	be	AUX
ijtc-1022	172	12	above	above	ADP
ijtc-1022	172	13	0.05	0.05	NUM
ijtc-1022	172	14	.	.	PUNCT
ijtc-1022	173	1	it	it	PRON
ijtc-1022	173	2	means	mean	VERB
ijtc-1022	173	3	that	that	SCONJ
ijtc-1022	173	4	the	the	DET
ijtc-1022	173	5	research	research	NOUN
ijtc-1022	173	6	does	do	AUX
ijtc-1022	173	7	not	not	PART
ijtc-1022	173	8	have	have	VERB
ijtc-1022	173	9	any	any	DET
ijtc-1022	173	10	normality	normality	NOUN
ijtc-1022	173	11	problem	problem	NOUN
ijtc-1022	173	12	for	for	ADP
ijtc-1022	173	13	the	the	DET
ijtc-1022	173	14	research	research	NOUN
ijtc-1022	173	15	model	model	NOUN
ijtc-1022	173	16	used	use	VERB
ijtc-1022	173	17	.	.	PUNCT
ijtc-1022	174	1	the	the	DET
ijtc-1022	174	2	next	next	ADJ
ijtc-1022	174	3	test	test	NOUN
ijtc-1022	174	4	was	be	AUX
ijtc-1022	174	5	carried	carry	VERB
ijtc-1022	174	6	out	out	ADP
ijtc-1022	174	7	with	with	ADP
ijtc-1022	174	8	a	a	DET
ijtc-1022	174	9	multicollinearity	multicollinearity	NOUN
ijtc-1022	174	10	test	test	NOUN
ijtc-1022	174	11	.	.	PUNCT
ijtc-1022	175	1	the	the	DET
ijtc-1022	175	2	multicollinearity	multicollinearity	NOUN
ijtc-1022	175	3	test	test	NOUN
ijtc-1022	175	4	in	in	ADP
ijtc-1022	175	5	this	this	DET
ijtc-1022	175	6	study	study	NOUN
ijtc-1022	175	7	used	use	VERB
ijtc-1022	175	8	a	a	DET
ijtc-1022	175	9	correlation	correlation	NOUN
ijtc-1022	175	10	table	table	NOUN
ijtc-1022	175	11	pearson	pearson	NOUN
ijtc-1022	175	12	where	where	SCONJ
ijtc-1022	175	13	observations	observation	NOUN
ijtc-1022	175	14	are	be	AUX
ijtc-1022	175	15	made	make	VERB
ijtc-1022	175	16	through	through	ADP
ijtc-1022	175	17	a	a	DET
ijtc-1022	175	18	correlation	correlation	NOUN
ijtc-1022	175	19	matrix	matrix	NOUN
ijtc-1022	175	20	between	between	ADP
ijtc-1022	175	21	variables	variable	NOUN
ijtc-1022	175	22	other	other	ADJ
ijtc-1022	175	23	than	than	ADP
ijtc-1022	175	24	the	the	DET
ijtc-1022	175	25	dependent	dependent	ADJ
ijtc-1022	175	26	variable	variable	NOUN
ijtc-1022	175	27	with	with	ADP
ijtc-1022	175	28	a	a	DET
ijtc-1022	175	29	value	value	NOUN
ijtc-1022	175	30	limit	limit	NOUN
ijtc-1022	175	31	of	of	ADP
ijtc-1022	175	32	0.90	0.90	NUM
ijtc-1022	175	33	.	.	PUNCT
ijtc-1022	176	1	based	base	VERB
ijtc-1022	176	2	on	on	ADP
ijtc-1022	176	3	the	the	DET
ijtc-1022	176	4	results	result	NOUN
ijtc-1022	176	5	,	,	PUNCT
ijtc-1022	176	6	the	the	DET
ijtc-1022	176	7	correlation	correlation	NOUN
ijtc-1022	176	8	between	between	ADP
ijtc-1022	176	9	variables	variable	NOUN
ijtc-1022	176	10	other	other	ADJ
ijtc-1022	176	11	than	than	ADP
ijtc-1022	176	12	the	the	DET
ijtc-1022	176	13	dependent	dependent	ADJ
ijtc-1022	176	14	variable	variable	NOUN
ijtc-1022	176	15	was	be	AUX
ijtc-1022	176	16	below	below	ADP
ijtc-1022	176	17	0.90	0.90	NUM
ijtc-1022	176	18	.	.	PUNCT
ijtc-1022	177	1	this	this	PRON
ijtc-1022	177	2	shows	show	VERB
ijtc-1022	177	3	that	that	SCONJ
ijtc-1022	177	4	there	there	PRON
ijtc-1022	177	5	is	be	VERB
ijtc-1022	177	6	no	no	DET
ijtc-1022	177	7	multicollinearity	multicollinearity	NOUN
ijtc-1022	177	8	problem	problem	NOUN
ijtc-1022	177	9	between	between	ADP
ijtc-1022	177	10	variables	variable	NOUN
ijtc-1022	177	11	other	other	ADJ
ijtc-1022	177	12	than	than	ADP
ijtc-1022	177	13	the	the	DET
ijtc-1022	177	14	dependent	dependent	ADJ
ijtc-1022	177	15	variable	variable	NOUN
ijtc-1022	177	16	.	.	PUNCT
ijtc-1022	178	1	the	the	DET
ijtc-1022	178	2	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1022	178	3	test	test	NOUN
ijtc-1022	178	4	in	in	ADP
ijtc-1022	178	5	this	this	DET
ijtc-1022	178	6	study	study	NOUN
ijtc-1022	178	7	uses	use	VERB
ijtc-1022	178	8	a	a	DET
ijtc-1022	178	9	glazes	glaze	NOUN
ijtc-1022	178	10	test	test	NOUN
ijtc-1022	178	11	by	by	ADP
ijtc-1022	178	12	carrying	carry	VERB
ijtc-1022	178	13	out	out	ADP
ijtc-1022	178	14	a	a	DET
ijtc-1022	178	15	regression	regression	NOUN
ijtc-1022	178	16	on	on	ADP
ijtc-1022	178	17	existing	exist	VERB
ijtc-1022	178	18	variables	variable	NOUN
ijtc-1022	178	19	other	other	ADJ
ijtc-1022	178	20	than	than	ADP
ijtc-1022	178	21	the	the	DET
ijtc-1022	178	22	dependent	dependent	ADJ
ijtc-1022	178	23	variable	variable	NOUN
ijtc-1022	178	24	on	on	ADP
ijtc-1022	178	25	the	the	DET
ijtc-1022	178	26	absolute	absolute	ADJ
ijtc-1022	178	27	value	value	NOUN
ijtc-1022	178	28	of	of	ADP
ijtc-1022	178	29	the	the	DET
ijtc-1022	178	30	residual	residual	ADJ
ijtc-1022	178	31	and	and	CCONJ
ijtc-1022	178	32	comparing	compare	VERB
ijtc-1022	178	33	it	it	PRON
ijtc-1022	178	34	with	with	ADP
ijtc-1022	178	35	the	the	DET
ijtc-1022	178	36	existing	exist	VERB
ijtc-1022	178	37	alpha	alpha	NOUN
ijtc-1022	178	38	(	(	PUNCT
ijtc-1022	178	39	α	α	NOUN
ijtc-1022	178	40	)	)	PUNCT
ijtc-1022	178	41	value	value	NOUN
ijtc-1022	178	42	.	.	PUNCT
ijtc-1022	179	1	the	the	DET
ijtc-1022	179	2	α	α	PROPN
ijtc-1022	179	3	value	value	NOUN
ijtc-1022	179	4	used	use	VERB
ijtc-1022	179	5	is	be	AUX
ijtc-1022	179	6	0.05	0.05	NUM
ijtc-1022	179	7	.	.	PUNCT
ijtc-1022	180	1	based	base	VERB
ijtc-1022	180	2	on	on	ADP
ijtc-1022	180	3	the	the	DET
ijtc-1022	180	4	results	result	NOUN
ijtc-1022	180	5	,	,	PUNCT
ijtc-1022	180	6	the	the	DET
ijtc-1022	180	7	residual	residual	ADJ
ijtc-1022	180	8	absolute	absolute	ADJ
ijtc-1022	180	9	value	value	NOUN
ijtc-1022	180	10	of	of	ADP
ijtc-1022	180	11	each	each	DET
ijtc-1022	180	12	variable	variable	NOUN
ijtc-1022	180	13	was	be	AUX
ijtc-1022	180	14	above	above	ADP
ijtc-1022	180	15	0.05	0.05	NUM
ijtc-1022	180	16	which	which	PRON
ijtc-1022	180	17	indicates	indicate	VERB
ijtc-1022	180	18	that	that	SCONJ
ijtc-1022	180	19	there	there	PRON
ijtc-1022	180	20	was	be	VERB
ijtc-1022	180	21	no	no	DET
ijtc-1022	180	22	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1022	180	23	problem	problem	NOUN
ijtc-1022	180	24	in	in	ADP
ijtc-1022	180	25	the	the	DET
ijtc-1022	180	26	research	research	NOUN
ijtc-1022	180	27	model	model	NOUN
ijtc-1022	180	28	.	.	PUNCT
ijtc-1022	181	1	according	accord	VERB
ijtc-1022	181	2	to	to	ADP
ijtc-1022	181	3	ghozali	ghozali	PROPN
ijtc-1022	181	4	(	(	PUNCT
ijtc-1022	181	5	2017	2017	NUM
ijtc-1022	181	6	)	)	PUNCT
ijtc-1022	181	7	,	,	PUNCT
ijtc-1022	181	8	the	the	DET
ijtc-1022	181	9	more	more	ADV
ijtc-1022	181	10	appropriate	appropriate	ADJ
ijtc-1022	181	11	autocorrelation	autocorrelation	NOUN
ijtc-1022	181	12	test	test	NOUN
ijtc-1022	181	13	to	to	PART
ijtc-1022	181	14	use	use	VERB
ijtc-1022	181	15	in	in	ADP
ijtc-1022	181	16	research	research	NOUN
ijtc-1022	181	17	with	with	ADP
ijtc-1022	181	18	sample	sample	NOUN
ijtc-1022	181	19	sizes	size	NOUN
ijtc-1022	181	20	above	above	ADP
ijtc-1022	181	21	100	100	NUM
ijtc-1022	181	22	is	be	AUX
ijtc-1022	181	23	the	the	DET
ijtc-1022	181	24	breusch	breusch	NOUN
ijtc-1022	181	25	–	–	PUNCT
ijtc-1022	181	26	godfrey	godfrey	PROPN
ijtc-1022	181	27	test	test	NOUN
ijtc-1022	181	28	(	(	PUNCT
ijtc-1022	181	29	bg	bg	PROPN
ijtc-1022	181	30	test	test	NOUN
ijtc-1022	181	31	)	)	PUNCT
ijtc-1022	181	32	.	.	PUNCT
ijtc-1022	182	1	the	the	DET
ijtc-1022	182	2	autocorrelation	autocorrelation	NOUN
ijtc-1022	182	3	test	test	NOUN
ijtc-1022	182	4	was	be	AUX
ijtc-1022	182	5	carried	carry	VERB
ijtc-1022	182	6	out	out	ADP
ijtc-1022	182	7	using	use	VERB
ijtc-1022	182	8	the	the	DET
ijtc-1022	182	9	breusch	breusch	ADJ
ijtc-1022	182	10	-	-	PUNCT
ijtc-1022	182	11	godfrey	godfrey	NOUN
ijtc-1022	182	12	serial	serial	ADJ
ijtc-1022	182	13	correlation	correlation	NOUN
ijtc-1022	182	14	method	method	NOUN
ijtc-1022	182	15	by	by	ADP
ijtc-1022	182	16	comparing	compare	VERB
ijtc-1022	182	17	the	the	DET
ijtc-1022	182	18	probability	probability	NOUN
ijtc-1022	182	19	value	value	NOUN
ijtc-1022	182	20	chi	chi	NOUN
ijtc-1022	182	21	-	-	PUNCT
ijtc-1022	182	22	square	square	NOUN
ijtc-1022	182	23	with	with	ADP
ijtc-1022	182	24	the	the	DET
ijtc-1022	182	25	alpha	alpha	NOUN
ijtc-1022	182	26	value	value	NOUN
ijtc-1022	182	27	(	(	PUNCT
ijtc-1022	182	28	α	α	NOUN
ijtc-1022	182	29	)	)	PUNCT
ijtc-1022	182	30	.	.	PUNCT
ijtc-1022	183	1	the	the	DET
ijtc-1022	183	2	α	α	PROPN
ijtc-1022	183	3	value	value	NOUN
ijtc-1022	183	4	used	use	VERB
ijtc-1022	183	5	is	be	AUX
ijtc-1022	183	6	0.05	0.05	NUM
ijtc-1022	183	7	.	.	PUNCT
ijtc-1022	184	1	based	base	VERB
ijtc-1022	184	2	on	on	ADP
ijtc-1022	184	3	the	the	DET
ijtc-1022	184	4	results	result	NOUN
ijtc-1022	184	5	,	,	PUNCT
ijtc-1022	184	6	the	the	DET
ijtc-1022	184	7	probability	probability	NOUN
ijtc-1022	184	8	value	value	NOUN
ijtc-1022	184	9	chi	chi	ADJ
ijtc-1022	184	10	-	-	PUNCT
ijtc-1022	184	11	square	square	NOUN
ijtc-1022	184	12	exceeds	exceed	VERB
ijtc-1022	184	13	the	the	DET
ijtc-1022	184	14	α	α	PROPN
ijtc-1022	184	15	value	value	NOUN
ijtc-1022	184	16	means	mean	VERB
ijtc-1022	184	17	there	there	PRON
ijtc-1022	184	18	is	be	VERB
ijtc-1022	184	19	no	no	DET
ijtc-1022	184	20	autocorrelation	autocorrelation	NOUN
ijtc-1022	184	21	problem	problem	NOUN
ijtc-1022	184	22	.	.	PUNCT
ijtc-1022	185	1	the	the	DET
ijtc-1022	185	2	next	next	ADJ
ijtc-1022	185	3	stage	stage	NOUN
ijtc-1022	185	4	is	be	AUX
ijtc-1022	185	5	the	the	DET
ijtc-1022	185	6	panel	panel	NOUN
ijtc-1022	185	7	data	datum	NOUN
ijtc-1022	185	8	regression	regression	NOUN
ijtc-1022	185	9	test	test	NOUN
ijtc-1022	185	10	which	which	PRON
ijtc-1022	185	11	consists	consist	VERB
ijtc-1022	185	12	of	of	ADP
ijtc-1022	185	13	a	a	DET
ijtc-1022	185	14	simultaneous	simultaneous	ADJ
ijtc-1022	185	15	significance	significance	NOUN
ijtc-1022	185	16	test	test	NOUN
ijtc-1022	185	17	and	and	CCONJ
ijtc-1022	185	18	a	a	DET
ijtc-1022	185	19	partial	partial	ADJ
ijtc-1022	185	20	significance	significance	NOUN
ijtc-1022	185	21	test	test	NOUN
ijtc-1022	185	22	,	,	PUNCT
ijtc-1022	185	23	then	then	ADV
ijtc-1022	185	24	the	the	DET
ijtc-1022	185	25	test	test	NOUN
ijtc-1022	185	26	continues	continue	VERB
ijtc-1022	185	27	with	with	ADP
ijtc-1022	185	28	the	the	DET
ijtc-1022	185	29	coefficient	coefficient	NOUN
ijtc-1022	185	30	of	of	ADP
ijtc-1022	185	31	determination	determination	NOUN
ijtc-1022	185	32	.	.	PUNCT
ijtc-1022	186	1	the	the	DET
ijtc-1022	186	2	research	research	NOUN
ijtc-1022	186	3	model	model	NOUN
ijtc-1022	186	4	used	use	VERB
ijtc-1022	186	5	is	be	AUX
ijtc-1022	186	6	the	the	DET
ijtc-1022	186	7	fixed	fixed	ADJ
ijtc-1022	186	8	effect	effect	NOUN
ijtc-1022	186	9	model	model	NOUN
ijtc-1022	186	10	(	(	PUNCT
ijtc-1022	186	11	fem	fem	PROPN
ijtc-1022	186	12	)	)	PUNCT
ijtc-1022	186	13	.	.	PUNCT
ijtc-1022	187	1	the	the	DET
ijtc-1022	187	2	results	result	NOUN
ijtc-1022	187	3	of	of	ADP
ijtc-1022	187	4	the	the	DET
ijtc-1022	187	5	panel	panel	NOUN
ijtc-1022	187	6	data	datum	NOUN
ijtc-1022	187	7	regression	regression	NOUN
ijtc-1022	187	8	tests	test	NOUN
ijtc-1022	187	9	are	be	AUX
ijtc-1022	187	10	shown	show	VERB
ijtc-1022	187	11	in	in	ADP
ijtc-1022	187	12	table	table	NOUN
ijtc-1022	187	13	2	2	NUM
ijtc-1022	187	14	.	.	PUNCT
ijtc-1022	187	15	table	table	NOUN
ijtc-1022	187	16	2	2	NUM
ijtc-1022	187	17	.	.	X
ijtc-1022	187	18	panel	panel	NOUN
ijtc-1022	187	19	data	data	PROPN
ijtc-1022	187	20	regression	regression	PROPN
ijtc-1022	187	21	test	test	NOUN
ijtc-1022	187	22	results	result	NOUN
ijtc-1022	187	23	with	with	ADP
ijtc-1022	187	24	the	the	DET
ijtc-1022	187	25	fem	fem	NOUN
ijtc-1022	187	26	model	model	PROPN
ijtc-1022	187	27	variable	variable	PROPN
ijtc-1022	187	28	coefficient	coefficient	NOUN
ijtc-1022	187	29	std	std	PROPN
ijtc-1022	187	30	.	.	NOUN
ijtc-1022	187	31	error	error	NOUN
ijtc-1022	187	32	t	t	NOUN
ijtc-1022	187	33	-	-	PUNCT
ijtc-1022	187	34	statistic	statistic	NOUN
ijtc-1022	187	35	prob	prob	NOUN
ijtc-1022	187	36	.	.	PUNCT
ijtc-1022	188	1	dait	dait	PROPN
ijtc-1022	188	2	-1.3523	-1.3523	PROPN
ijtc-1022	188	3	0.6344	0.6344	NUM
ijtc-1022	188	4	-2.1315	-2.1315	PROPN
ijtc-1022	189	1	0.0362	0.0362	NUM
ijtc-1022	189	2	dpr	dpr	PROPN
ijtc-1022	189	3	-0.2215	-0.2215	PROPN
ijtc-1022	189	4	0.1630	0.1630	NUM
ijtc-1022	189	5	-1.3590	-1.3590	PUNCT
ijtc-1022	190	1	0.1780	0.1780	NUM
ijtc-1022	190	2	freefloat	freefloat	ADJ
ijtc-1022	190	3	-0.0033	-0.0033	NOUN
ijtc-1022	190	4	0.3651	0.3651	NUM
ijtc-1022	190	5	-0.0090	-0.0090	NOUN
ijtc-1022	190	6	0.9929	0.9929	NUM
ijtc-1022	190	7	roe	roe	NOUN
ijtc-1022	190	8	2.081839	2.081839	NUM
ijtc-1022	190	9	0.664944	0.664944	NUM
ijtc-1022	190	10	3.130852	3.130852	NUM
ijtc-1022	190	11	0.0024	0.0024	NUM
ijtc-1022	190	12	tobin	tobin	NOUN
ijtc-1022	190	13	0.241416	0.241416	NUM
ijtc-1022	190	14	0.046178	0.046178	NUM
ijtc-1022	190	15	5.227965	5.227965	NUM
ijtc-1022	190	16	0	0	NUM
ijtc-1022	190	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	190	18	financial	financial	ADJ
ijtc-1022	190	19	reporting	reporting	NOUN
ijtc-1022	190	20	and	and	CCONJ
ijtc-1022	190	21	audit	audit	VERB
ijtc-1022	190	22	quality	quality	NOUN
ijtc-1022	190	23	impact	impact	NOUN
ijtc-1022	190	24	on	on	ADP
ijtc-1022	190	25	investment	investment	NOUN
ijtc-1022	190	26	efficiency	efficiency	NOUN
ijtc-1022	190	27	in	in	ADP
ijtc-1022	190	28	indonesian	indonesian	ADJ
ijtc-1022	190	29	transport	transport	NOUN
ijtc-1022	190	30	and	and	CCONJ
ijtc-1022	190	31	logistics	logistic	NOUN
ijtc-1022	190	32	companies	company	NOUN
ijtc-1022	190	33	chinhayu	chinhayu	VERB
ijtc-1022	190	34	and	and	CCONJ
ijtc-1022	190	35	saiful	saiful	PROPN
ijtc-1022	190	36	137	137	NUM
ijtc-1022	190	37	|	|	NOUN
ijtc-1022	190	38	ilomata	ilomata	PROPN
ijtc-1022	190	39	international	international	ADJ
ijtc-1022	190	40	journal	journal	NOUN
ijtc-1022	190	41	of	of	ADP
ijtc-1022	190	42	tax	tax	PROPN
ijtc-1022	190	43	&	&	CCONJ
ijtc-1022	190	44	accounting	accounting	PROPN
ijtc-1022	190	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	190	46	c	c	PROPN
ijtc-1022	190	47	-0.43666	-0.43666	NOUN
ijtc-1022	191	1	0.15071	0.15071	NUM
ijtc-1022	191	2	-2.897356	-2.897356	X
ijtc-1022	191	3	0.0049	0.0049	NUM
ijtc-1022	191	4	r	r	NOUN
ijtc-1022	191	5	-	-	PUNCT
ijtc-1022	191	6	squared	square	VERB
ijtc-1022	191	7	0.547999	0.547999	NUM
ijtc-1022	191	8	adjusted	adjusted	ADJ
ijtc-1022	191	9	r	r	NOUN
ijtc-1022	191	10	-	-	PUNCT
ijtc-1022	191	11	squared	square	VERB
ijtc-1022	191	12	0.364909	0.364909	NUM
ijtc-1022	191	13	f	f	X
ijtc-1022	191	14	-	-	PUNCT
ijtc-1022	191	15	statistic	statistic	ADJ
ijtc-1022	191	16	2.99307	2.99307	NUM
ijtc-1022	191	17	prob(f	prob(f	NOUN
ijtc-1022	191	18	-	-	PUNCT
ijtc-1022	191	19	statistic	statistic	NOUN
ijtc-1022	191	20	)	)	PUNCT
ijtc-1022	191	21	0.000042	0.000042	NUM
ijtc-1022	191	22	source	source	NOUN
ijtc-1022	191	23	:	:	PUNCT
ijtc-1022	191	24	data	datum	NOUN
ijtc-1022	191	25	processed	process	VERB
ijtc-1022	191	26	table	table	NOUN
ijtc-1022	191	27	2	2	NUM
ijtc-1022	191	28	shows	show	VERB
ijtc-1022	191	29	that	that	SCONJ
ijtc-1022	191	30	the	the	DET
ijtc-1022	191	31	probability	probability	NOUN
ijtc-1022	191	32	value	value	NOUN
ijtc-1022	191	33	of	of	ADP
ijtc-1022	191	34	the	the	DET
ijtc-1022	191	35	research	research	NOUN
ijtc-1022	191	36	model	model	NOUN
ijtc-1022	191	37	is	be	AUX
ijtc-1022	191	38	0.000086	0.000086	NUM
ijtc-1022	191	39	or	or	CCONJ
ijtc-1022	191	40	below	below	ADP
ijtc-1022	191	41	5	5	NUM
ijtc-1022	191	42	%	%	NOUN
ijtc-1022	191	43	.	.	PUNCT
ijtc-1022	192	1	it	it	PRON
ijtc-1022	192	2	means	mean	VERB
ijtc-1022	192	3	that	that	SCONJ
ijtc-1022	192	4	earnings	earning	NOUN
ijtc-1022	192	5	management	management	NOUN
ijtc-1022	192	6	,	,	PUNCT
ijtc-1022	192	7	dividend	dividend	NOUN
ijtc-1022	192	8	policy	policy	NOUN
ijtc-1022	192	9	,	,	PUNCT
ijtc-1022	192	10	and	and	CCONJ
ijtc-1022	192	11	free	free	ADJ
ijtc-1022	192	12	float	float	NOUN
ijtc-1022	192	13	ratios	ratio	NOUN
ijtc-1022	192	14	simultaneously	simultaneously	ADV
ijtc-1022	192	15	have	have	VERB
ijtc-1022	192	16	a	a	DET
ijtc-1022	192	17	significant	significant	ADJ
ijtc-1022	192	18	effect	effect	NOUN
ijtc-1022	192	19	on	on	ADP
ijtc-1022	192	20	stock	stock	NOUN
ijtc-1022	192	21	return	return	NOUN
ijtc-1022	192	22	in	in	ADP
ijtc-1022	192	23	the	the	DET
ijtc-1022	192	24	property	property	NOUN
ijtc-1022	192	25	and	and	CCONJ
ijtc-1022	192	26	real	real	ADJ
ijtc-1022	192	27	estate	estate	NOUN
ijtc-1022	192	28	sector	sector	NOUN
ijtc-1022	192	29	for	for	ADP
ijtc-1022	192	30	the	the	DET
ijtc-1022	192	31	period	period	NOUN
ijtc-1022	192	32	2016	2016	NUM
ijtc-1022	192	33	to	to	ADP
ijtc-1022	192	34	2019	2019	NUM
ijtc-1022	192	35	.	.	PUNCT
ijtc-1022	193	1	in	in	ADP
ijtc-1022	193	2	addition	addition	NOUN
ijtc-1022	193	3	,	,	PUNCT
ijtc-1022	193	4	table	table	NOUN
ijtc-1022	193	5	2	2	NUM
ijtc-1022	193	6	shows	show	VERB
ijtc-1022	193	7	that	that	SCONJ
ijtc-1022	193	8	the	the	DET
ijtc-1022	193	9	adjusted	adjusted	ADJ
ijtc-1022	193	10	r	r	NOUN
ijtc-1022	193	11	-	-	PUNCT
ijtc-1022	193	12	squared	square	VERB
ijtc-1022	193	13	value	value	NOUN
ijtc-1022	193	14	was	be	AUX
ijtc-1022	193	15	0.364909	0.364909	NUM
ijtc-1022	193	16	or	or	CCONJ
ijtc-1022	193	17	around	around	ADV
ijtc-1022	193	18	36.5	36.5	NUM
ijtc-1022	193	19	%	%	NOUN
ijtc-1022	193	20	.	.	PUNCT
ijtc-1022	194	1	it	it	PRON
ijtc-1022	194	2	means	mean	VERB
ijtc-1022	194	3	,	,	PUNCT
ijtc-1022	194	4	the	the	DET
ijtc-1022	194	5	research	research	NOUN
ijtc-1022	194	6	model	model	NOUN
ijtc-1022	194	7	can	can	AUX
ijtc-1022	194	8	explain	explain	VERB
ijtc-1022	194	9	36.5	36.5	NUM
ijtc-1022	194	10	%	%	NOUN
ijtc-1022	194	11	of	of	ADP
ijtc-1022	194	12	the	the	DET
ijtc-1022	194	13	dependent	dependent	ADJ
ijtc-1022	194	14	variable	variable	NOUN
ijtc-1022	194	15	,	,	PUNCT
ijtc-1022	194	16	while	while	SCONJ
ijtc-1022	194	17	the	the	DET
ijtc-1022	194	18	remaining	remain	VERB
ijtc-1022	194	19	64.5	64.5	NUM
ijtc-1022	194	20	%	%	NOUN
ijtc-1022	194	21	is	be	AUX
ijtc-1022	194	22	explained	explain	VERB
ijtc-1022	194	23	by	by	ADP
ijtc-1022	194	24	variables	variable	NOUN
ijtc-1022	194	25	that	that	PRON
ijtc-1022	194	26	are	be	AUX
ijtc-1022	194	27	not	not	PART
ijtc-1022	194	28	included	include	VERB
ijtc-1022	194	29	in	in	ADP
ijtc-1022	194	30	the	the	DET
ijtc-1022	194	31	research	research	NOUN
ijtc-1022	194	32	variables	variable	NOUN
ijtc-1022	194	33	.	.	PUNCT
ijtc-1022	195	1	table	table	NOUN
ijtc-1022	195	2	2	2	NUM
ijtc-1022	195	3	also	also	ADV
ijtc-1022	195	4	shows	show	VERB
ijtc-1022	195	5	that	that	SCONJ
ijtc-1022	195	6	the	the	DET
ijtc-1022	195	7	regression	regression	NOUN
ijtc-1022	195	8	equation	equation	NOUN
ijtc-1022	195	9	model	model	NOUN
ijtc-1022	195	10	used	use	VERB
ijtc-1022	195	11	in	in	ADP
ijtc-1022	195	12	this	this	DET
ijtc-1022	195	13	research	research	NOUN
ijtc-1022	195	14	is	be	AUX
ijtc-1022	195	15	as	as	SCONJ
ijtc-1022	195	16	follows	follow	VERB
ijtc-1022	195	17	:	:	PUNCT
ijtc-1022	195	18	rit	rit	NOUN
ijtc-1022	195	19	=	=	PUNCT
ijtc-1022	195	20	-0.43666	-0.43666	PROPN
ijtc-1022	195	21	–	–	PUNCT
ijtc-1022	195	22	1.352279	1.352279	NUM
ijtc-1022	195	23	dait	dait	NOUN
ijtc-1022	195	24	–	–	PUNCT
ijtc-1022	195	25	0.221536	0.221536	NUM
ijtc-1022	195	26	dprit	dprit	NOUN
ijtc-1022	195	27	–	–	PUNCT
ijtc-1022	195	28	0,003272	0,003272	PROPN
ijtc-1022	195	29	ffit	ffit	NOUN
ijtc-1022	195	30	+	+	PROPN
ijtc-1022	195	31	2,081839	2,081839	NUM
ijtc-1022	195	32	roeit	roeit	NOUN
ijtc-1022	195	33	+	+	CCONJ
ijtc-1022	195	34	0,241416	0,241416	PRON
ijtc-1022	195	35	tobinit	tobinit	NOUN
ijtc-1022	195	36	+	+	CCONJ
ijtc-1022	195	37	error	error	NOUN
ijtc-1022	195	38	based	base	VERB
ijtc-1022	195	39	on	on	ADP
ijtc-1022	195	40	the	the	DET
ijtc-1022	195	41	partial	partial	ADJ
ijtc-1022	195	42	significance	significance	NOUN
ijtc-1022	195	43	test	test	NOUN
ijtc-1022	195	44	,	,	PUNCT
ijtc-1022	195	45	table	table	NOUN
ijtc-1022	195	46	2	2	NUM
ijtc-1022	195	47	shows	show	VERB
ijtc-1022	195	48	that	that	SCONJ
ijtc-1022	195	49	only	only	ADV
ijtc-1022	195	50	earnings	earning	NOUN
ijtc-1022	195	51	management	management	NOUN
ijtc-1022	195	52	(	(	PUNCT
ijtc-1022	195	53	dait	dait	PROPN
ijtc-1022	195	54	)	)	PUNCT
ijtc-1022	195	55	has	have	VERB
ijtc-1022	195	56	a	a	DET
ijtc-1022	195	57	significant	significant	ADJ
ijtc-1022	195	58	effect	effect	NOUN
ijtc-1022	195	59	on	on	ADP
ijtc-1022	195	60	the	the	DET
ijtc-1022	195	61	dependent	dependent	ADJ
ijtc-1022	195	62	variable	variable	NOUN
ijtc-1022	195	63	,	,	PUNCT
ijtc-1022	195	64	whether	whether	SCONJ
ijtc-1022	195	65	the	the	DET
ijtc-1022	195	66	other	other	ADJ
ijtc-1022	195	67	two	two	NUM
ijtc-1022	195	68	(	(	PUNCT
ijtc-1022	195	69	2	2	NUM
ijtc-1022	195	70	)	)	PUNCT
ijtc-1022	195	71	independent	independent	ADJ
ijtc-1022	195	72	variables	variable	NOUN
ijtc-1022	195	73	are	be	AUX
ijtc-1022	195	74	dividend	dividend	NOUN
ijtc-1022	195	75	policy	policy	NOUN
ijtc-1022	195	76	(	(	PUNCT
ijtc-1022	195	77	dprit	dprit	NOUN
ijtc-1022	195	78	)	)	PUNCT
ijtc-1022	195	79	and	and	CCONJ
ijtc-1022	195	80	free	free	ADJ
ijtc-1022	195	81	float	float	NOUN
ijtc-1022	195	82	ratio	ratio	NOUN
ijtc-1022	195	83	(	(	PUNCT
ijtc-1022	195	84	ffit	ffit	NOUN
ijtc-1022	195	85	)	)	PUNCT
ijtc-1022	195	86	has	have	VERB
ijtc-1022	195	87	no	no	DET
ijtc-1022	195	88	significant	significant	ADJ
ijtc-1022	195	89	effect	effect	NOUN
ijtc-1022	195	90	on	on	ADP
ijtc-1022	195	91	the	the	DET
ijtc-1022	195	92	dependent	dependent	ADJ
ijtc-1022	195	93	variable	variable	NOUN
ijtc-1022	195	94	.	.	PUNCT
ijtc-1022	196	1	the	the	DET
ijtc-1022	196	2	control	control	NOUN
ijtc-1022	196	3	variable	variable	NOUN
ijtc-1022	196	4	is	be	AUX
ijtc-1022	196	5	profitability	profitability	NOUN
ijtc-1022	196	6	(	(	PUNCT
ijtc-1022	196	7	roeit	roeit	NOUN
ijtc-1022	196	8	)	)	PUNCT
ijtc-1022	196	9	and	and	CCONJ
ijtc-1022	196	10	company	company	NOUN
ijtc-1022	196	11	value	value	NOUN
ijtc-1022	196	12	(	(	PUNCT
ijtc-1022	196	13	tobinit	tobinit	NUM
ijtc-1022	196	14	)	)	PUNCT
ijtc-1022	196	15	,	,	PUNCT
ijtc-1022	196	16	the	the	DET
ijtc-1022	196	17	results	result	NOUN
ijtc-1022	196	18	of	of	ADP
ijtc-1022	196	19	this	this	DET
ijtc-1022	196	20	study	study	NOUN
ijtc-1022	196	21	show	show	VERB
ijtc-1022	196	22	that	that	SCONJ
ijtc-1022	196	23	both	both	DET
ijtc-1022	196	24	variables	variable	NOUN
ijtc-1022	196	25	have	have	VERB
ijtc-1022	196	26	a	a	DET
ijtc-1022	196	27	significant	significant	ADJ
ijtc-1022	196	28	effect	effect	NOUN
ijtc-1022	196	29	on	on	ADP
ijtc-1022	196	30	the	the	DET
ijtc-1022	196	31	dependent	dependent	ADJ
ijtc-1022	196	32	variable	variable	NOUN
ijtc-1022	196	33	.	.	PUNCT
ijtc-1022	197	1	significant	significant	ADJ
ijtc-1022	197	2	results	result	NOUN
ijtc-1022	197	3	on	on	ADP
ijtc-1022	197	4	the	the	DET
ijtc-1022	197	5	control	control	NOUN
ijtc-1022	197	6	variables	variable	NOUN
ijtc-1022	197	7	indicate	indicate	VERB
ijtc-1022	197	8	that	that	SCONJ
ijtc-1022	197	9	the	the	DET
ijtc-1022	197	10	independent	independent	ADJ
ijtc-1022	197	11	variables	variable	NOUN
ijtc-1022	197	12	used	use	VERB
ijtc-1022	197	13	in	in	ADP
ijtc-1022	197	14	the	the	DET
ijtc-1022	197	15	research	research	NOUN
ijtc-1022	197	16	have	have	VERB
ijtc-1022	197	17	constant	constant	ADJ
ijtc-1022	197	18	values	value	NOUN
ijtc-1022	197	19	and	and	CCONJ
ijtc-1022	197	20	are	be	AUX
ijtc-1022	197	21	protected	protect	VERB
ijtc-1022	197	22	from	from	ADP
ijtc-1022	197	23	the	the	DET
ijtc-1022	197	24	influence	influence	NOUN
ijtc-1022	197	25	of	of	ADP
ijtc-1022	197	26	external	external	ADJ
ijtc-1022	197	27	factors	factor	NOUN
ijtc-1022	197	28	examined	examine	VERB
ijtc-1022	197	29	in	in	ADP
ijtc-1022	197	30	the	the	DET
ijtc-1022	197	31	research	research	NOUN
ijtc-1022	197	32	.	.	PUNCT
ijtc-1022	198	1	the	the	DET
ijtc-1022	198	2	results	result	NOUN
ijtc-1022	198	3	of	of	ADP
ijtc-1022	198	4	this	this	DET
ijtc-1022	198	5	study	study	NOUN
ijtc-1022	198	6	show	show	VERB
ijtc-1022	198	7	that	that	SCONJ
ijtc-1022	198	8	earnings	earning	NOUN
ijtc-1022	198	9	management	management	NOUN
ijtc-1022	198	10	has	have	VERB
ijtc-1022	198	11	a	a	DET
ijtc-1022	198	12	significant	significant	ADJ
ijtc-1022	198	13	negative	negative	ADJ
ijtc-1022	198	14	effect	effect	NOUN
ijtc-1022	198	15	on	on	ADP
ijtc-1022	198	16	stock	stock	NOUN
ijtc-1022	198	17	returns	return	NOUN
ijtc-1022	198	18	in	in	ADP
ijtc-1022	198	19	the	the	DET
ijtc-1022	198	20	property	property	NOUN
ijtc-1022	198	21	and	and	CCONJ
ijtc-1022	198	22	real	real	ADJ
ijtc-1022	198	23	estate	estate	NOUN
ijtc-1022	198	24	sector	sector	NOUN
ijtc-1022	198	25	from	from	ADP
ijtc-1022	198	26	2016	2016	NUM
ijtc-1022	198	27	to	to	ADP
ijtc-1022	198	28	2019	2019	NUM
ijtc-1022	198	29	.	.	PUNCT
ijtc-1022	199	1	the	the	DET
ijtc-1022	199	2	results	result	NOUN
ijtc-1022	199	3	prove	prove	VERB
ijtc-1022	199	4	that	that	SCONJ
ijtc-1022	199	5	the	the	DET
ijtc-1022	199	6	indications	indication	NOUN
ijtc-1022	199	7	of	of	ADP
ijtc-1022	199	8	earnings	earning	NOUN
ijtc-1022	199	9	management	management	NOUN
ijtc-1022	199	10	as	as	SCONJ
ijtc-1022	199	11	proxied	proxie	VERB
ijtc-1022	199	12	by	by	ADP
ijtc-1022	199	13	the	the	DET
ijtc-1022	199	14	modified	modify	VERB
ijtc-1022	199	15	jones	jones	PROPN
ijtc-1022	199	16	model	model	PROPN
ijtc-1022	199	17	are	be	AUX
ijtc-1022	199	18	relevant	relevant	ADJ
ijtc-1022	199	19	to	to	ADP
ijtc-1022	199	20	investor	investor	NOUN
ijtc-1022	199	21	decision	decision	NOUN
ijtc-1022	199	22	-	-	PUNCT
ijtc-1022	199	23	making	making	NOUN
ijtc-1022	199	24	.	.	PUNCT
ijtc-1022	200	1	these	these	DET
ijtc-1022	200	2	results	result	NOUN
ijtc-1022	200	3	are	be	AUX
ijtc-1022	200	4	in	in	ADP
ijtc-1022	200	5	line	line	NOUN
ijtc-1022	200	6	with	with	ADP
ijtc-1022	200	7	agency	agency	NOUN
ijtc-1022	200	8	theory	theory	NOUN
ijtc-1022	200	9	.	.	PUNCT
ijtc-1022	201	1	in	in	ADP
ijtc-1022	201	2	agency	agency	NOUN
ijtc-1022	201	3	theory	theory	NOUN
ijtc-1022	201	4	,	,	PUNCT
ijtc-1022	201	5	the	the	DET
ijtc-1022	201	6	agent	agent	NOUN
ijtc-1022	201	7	's	's	PART
ijtc-1022	201	8	interest	interest	NOUN
ijtc-1022	201	9	causes	cause	VERB
ijtc-1022	201	10	management	management	NOUN
ijtc-1022	201	11	to	to	PART
ijtc-1022	201	12	hide	hide	VERB
ijtc-1022	201	13	information	information	NOUN
ijtc-1022	201	14	from	from	ADP
ijtc-1022	201	15	shareholders	shareholder	NOUN
ijtc-1022	201	16	regarding	regard	VERB
ijtc-1022	201	17	the	the	DET
ijtc-1022	201	18	company	company	NOUN
ijtc-1022	201	19	's	's	PART
ijtc-1022	201	20	future	future	ADJ
ijtc-1022	201	21	performance	performance	NOUN
ijtc-1022	201	22	and	and	CCONJ
ijtc-1022	201	23	prospects	prospect	NOUN
ijtc-1022	201	24	(	(	PUNCT
ijtc-1022	201	25	godfrey	godfrey	NOUN
ijtc-1022	201	26	,	,	PUNCT
ijtc-1022	201	27	2010	2010	NUM
ijtc-1022	201	28	)	)	PUNCT
ijtc-1022	201	29	.	.	PUNCT
ijtc-1022	202	1	healy	healy	PROPN
ijtc-1022	202	2	(	(	PUNCT
ijtc-1022	202	3	1985	1985	NUM
ijtc-1022	202	4	)	)	PUNCT
ijtc-1022	202	5	states	state	VERB
ijtc-1022	202	6	that	that	SCONJ
ijtc-1022	202	7	differences	difference	NOUN
ijtc-1022	202	8	in	in	ADP
ijtc-1022	202	9	information	information	NOUN
ijtc-1022	202	10	held	hold	VERB
ijtc-1022	202	11	by	by	ADP
ijtc-1022	202	12	management	management	NOUN
ijtc-1022	202	13	and	and	CCONJ
ijtc-1022	202	14	shareholders	shareholder	NOUN
ijtc-1022	202	15	cause	cause	VERB
ijtc-1022	202	16	information	information	NOUN
ijtc-1022	202	17	asymmetry	asymmetry	NOUN
ijtc-1022	202	18	.	.	PUNCT
ijtc-1022	203	1	one	one	NUM
ijtc-1022	203	2	of	of	ADP
ijtc-1022	203	3	the	the	DET
ijtc-1022	203	4	information	information	NOUN
ijtc-1022	203	5	asymmetries	asymmetry	NOUN
ijtc-1022	203	6	is	be	AUX
ijtc-1022	203	7	moral	moral	ADJ
ijtc-1022	203	8	hazard	hazard	NOUN
ijtc-1022	203	9	,	,	PUNCT
ijtc-1022	203	10	when	when	SCONJ
ijtc-1022	203	11	shareholders	shareholder	NOUN
ijtc-1022	203	12	do	do	AUX
ijtc-1022	203	13	not	not	PART
ijtc-1022	203	14	comprehensively	comprehensively	ADV
ijtc-1022	203	15	know	know	VERB
ijtc-1022	203	16	the	the	DET
ijtc-1022	203	17	condition	condition	NOUN
ijtc-1022	203	18	of	of	ADP
ijtc-1022	203	19	the	the	DET
ijtc-1022	203	20	company	company	NOUN
ijtc-1022	203	21	,	,	PUNCT
ijtc-1022	203	22	while	while	SCONJ
ijtc-1022	203	23	company	company	NOUN
ijtc-1022	203	24	management	management	NOUN
ijtc-1022	203	25	can	can	AUX
ijtc-1022	203	26	manipulate	manipulate	VERB
ijtc-1022	203	27	the	the	DET
ijtc-1022	203	28	company	company	NOUN
ijtc-1022	203	29	's	's	PART
ijtc-1022	203	30	financial	financial	ADJ
ijtc-1022	203	31	reports	report	NOUN
ijtc-1022	203	32	(	(	PUNCT
ijtc-1022	203	33	scott	scott	PROPN
ijtc-1022	203	34	,	,	PUNCT
ijtc-1022	203	35	2015	2015	NUM
ijtc-1022	203	36	)	)	PUNCT
ijtc-1022	203	37	.	.	PUNCT
ijtc-1022	204	1	jensen	jensen	PROPN
ijtc-1022	204	2	and	and	CCONJ
ijtc-1022	204	3	meckling	meckling	NOUN
ijtc-1022	204	4	(	(	PUNCT
ijtc-1022	204	5	1976	1976	NUM
ijtc-1022	204	6	)	)	PUNCT
ijtc-1022	204	7	stated	state	VERB
ijtc-1022	204	8	that	that	SCONJ
ijtc-1022	204	9	agency	agency	NOUN
ijtc-1022	204	10	theory	theory	NOUN
ijtc-1022	204	11	could	could	AUX
ijtc-1022	204	12	raise	raise	VERB
ijtc-1022	204	13	agency	agency	NOUN
ijtc-1022	204	14	costs	cost	NOUN
ijtc-1022	204	15	,	,	PUNCT
ijtc-1022	204	16	including	include	VERB
ijtc-1022	204	17	residual	residual	ADJ
ijtc-1022	204	18	loss	loss	NOUN
ijtc-1022	204	19	.	.	PUNCT
ijtc-1022	205	1	referring	refer	VERB
ijtc-1022	205	2	to	to	ADP
ijtc-1022	205	3	the	the	DET
ijtc-1022	205	4	result	result	NOUN
ijtc-1022	205	5	,	,	PUNCT
ijtc-1022	205	6	earning	earn	VERB
ijtc-1022	205	7	management	management	NOUN
ijtc-1022	205	8	as	as	ADP
ijtc-1022	205	9	an	an	DET
ijtc-1022	205	10	information	information	NOUN
ijtc-1022	205	11	asymmetry	asymmetry	NOUN
ijtc-1022	205	12	is	be	AUX
ijtc-1022	205	13	a	a	DET
ijtc-1022	205	14	negative	negative	ADJ
ijtc-1022	205	15	signal	signal	NOUN
ijtc-1022	205	16	for	for	ADP
ijtc-1022	205	17	investors	investor	NOUN
ijtc-1022	205	18	.	.	PUNCT
ijtc-1022	206	1	as	as	ADP
ijtc-1022	206	2	spence	spence	NOUN
ijtc-1022	206	3	(	(	PUNCT
ijtc-1022	206	4	1973	1973	NUM
ijtc-1022	206	5	)	)	PUNCT
ijtc-1022	206	6	,	,	PUNCT
ijtc-1022	206	7	found	find	VERB
ijtc-1022	206	8	that	that	SCONJ
ijtc-1022	206	9	the	the	DET
ijtc-1022	206	10	signals	signal	NOUN
ijtc-1022	206	11	can	can	AUX
ijtc-1022	206	12	be	be	AUX
ijtc-1022	206	13	an	an	DET
ijtc-1022	206	14	illustration	illustration	NOUN
ijtc-1022	206	15	of	of	ADP
ijtc-1022	206	16	providing	provide	VERB
ijtc-1022	206	17	information	information	NOUN
ijtc-1022	206	18	to	to	ADP
ijtc-1022	206	19	investors	investor	NOUN
ijtc-1022	206	20	regarding	regard	VERB
ijtc-1022	206	21	the	the	DET
ijtc-1022	206	22	company	company	NOUN
ijtc-1022	206	23	's	's	PART
ijtc-1022	206	24	future	future	ADJ
ijtc-1022	206	25	performance	performance	NOUN
ijtc-1022	206	26	.	.	PUNCT
ijtc-1022	207	1	in	in	ADP
ijtc-1022	207	2	this	this	DET
ijtc-1022	207	3	research	research	NOUN
ijtc-1022	207	4	,	,	PUNCT
ijtc-1022	207	5	the	the	DET
ijtc-1022	207	6	information	information	NOUN
ijtc-1022	207	7	in	in	ADP
ijtc-1022	207	8	the	the	DET
ijtc-1022	207	9	form	form	NOUN
ijtc-1022	207	10	of	of	ADP
ijtc-1022	207	11	an	an	DET
ijtc-1022	207	12	earnings	earning	NOUN
ijtc-1022	207	13	management	management	NOUN
ijtc-1022	207	14	indication	indication	NOUN
ijtc-1022	207	15	which	which	PRON
ijtc-1022	207	16	is	be	AUX
ijtc-1022	207	17	calculated	calculate	VERB
ijtc-1022	207	18	using	use	VERB
ijtc-1022	207	19	the	the	DET
ijtc-1022	207	20	modified	modify	VERB
ijtc-1022	207	21	jones	jones	PROPN
ijtc-1022	207	22	model	model	NOUN
ijtc-1022	207	23	is	be	AUX
ijtc-1022	207	24	a	a	DET
ijtc-1022	207	25	negative	negative	ADJ
ijtc-1022	207	26	signal	signal	NOUN
ijtc-1022	207	27	for	for	ADP
ijtc-1022	207	28	investors	investor	NOUN
ijtc-1022	207	29	.	.	PUNCT
ijtc-1022	208	1	when	when	SCONJ
ijtc-1022	208	2	a	a	DET
ijtc-1022	208	3	company	company	NOUN
ijtc-1022	208	4	's	's	PART
ijtc-1022	208	5	financial	financial	ADJ
ijtc-1022	208	6	report	report	NOUN
ijtc-1022	208	7	is	be	AUX
ijtc-1022	208	8	published	publish	VERB
ijtc-1022	208	9	and	and	CCONJ
ijtc-1022	208	10	investors	investor	NOUN
ijtc-1022	208	11	think	think	VERB
ijtc-1022	208	12	there	there	PRON
ijtc-1022	208	13	are	be	VERB
ijtc-1022	208	14	indications	indication	NOUN
ijtc-1022	208	15	of	of	ADP
ijtc-1022	208	16	earnings	earning	NOUN
ijtc-1022	208	17	management	management	NOUN
ijtc-1022	208	18	,	,	PUNCT
ijtc-1022	208	19	investors	investor	NOUN
ijtc-1022	208	20	will	will	AUX
ijtc-1022	208	21	try	try	VERB
ijtc-1022	208	22	to	to	PART
ijtc-1022	208	23	stay	stay	VERB
ijtc-1022	208	24	away	away	ADV
ijtc-1022	208	25	from	from	ADP
ijtc-1022	208	26	the	the	DET
ijtc-1022	208	27	company	company	NOUN
ijtc-1022	208	28	.	.	PUNCT
ijtc-1022	209	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	209	2	financial	financial	ADJ
ijtc-1022	209	3	reporting	reporting	NOUN
ijtc-1022	209	4	and	and	CCONJ
ijtc-1022	209	5	audit	audit	VERB
ijtc-1022	209	6	quality	quality	NOUN
ijtc-1022	209	7	impact	impact	NOUN
ijtc-1022	209	8	on	on	ADP
ijtc-1022	209	9	investment	investment	NOUN
ijtc-1022	209	10	efficiency	efficiency	NOUN
ijtc-1022	209	11	in	in	ADP
ijtc-1022	209	12	indonesian	indonesian	ADJ
ijtc-1022	209	13	transport	transport	NOUN
ijtc-1022	209	14	and	and	CCONJ
ijtc-1022	209	15	logistics	logistic	NOUN
ijtc-1022	209	16	companies	company	NOUN
ijtc-1022	209	17	chinhayu	chinhayu	VERB
ijtc-1022	209	18	and	and	CCONJ
ijtc-1022	209	19	saiful	saiful	ADJ
ijtc-1022	209	20	138	138	NUM
ijtc-1022	209	21	|	|	ADV
ijtc-1022	209	22	ilomata	ilomata	PROPN
ijtc-1022	209	23	international	international	ADJ
ijtc-1022	209	24	journal	journal	NOUN
ijtc-1022	209	25	of	of	ADP
ijtc-1022	209	26	tax	tax	PROPN
ijtc-1022	209	27	&	&	CCONJ
ijtc-1022	209	28	accounting	accounting	PROPN
ijtc-1022	209	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1022	209	30	this	this	PRON
ijtc-1022	209	31	can	can	AUX
ijtc-1022	209	32	cause	cause	VERB
ijtc-1022	209	33	a	a	DET
ijtc-1022	209	34	decline	decline	NOUN
ijtc-1022	209	35	in	in	ADP
ijtc-1022	209	36	stock	stock	NOUN
ijtc-1022	209	37	return	return	NOUN
ijtc-1022	209	38	.	.	PUNCT
ijtc-1022	210	1	the	the	DET
ijtc-1022	210	2	results	result	NOUN
ijtc-1022	210	3	of	of	ADP
ijtc-1022	210	4	this	this	DET
ijtc-1022	210	5	research	research	NOUN
ijtc-1022	210	6	are	be	AUX
ijtc-1022	210	7	in	in	ADP
ijtc-1022	210	8	line	line	NOUN
ijtc-1022	210	9	with	with	ADP
ijtc-1022	210	10	istiqomah	istiqomah	NOUN
ijtc-1022	210	11	and	and	CCONJ
ijtc-1022	210	12	adhariani	adhariani	NOUN
ijtc-1022	210	13	(	(	PUNCT
ijtc-1022	210	14	2017	2017	NUM
ijtc-1022	210	15	)	)	PUNCT
ijtc-1022	210	16	and	and	CCONJ
ijtc-1022	210	17	salim	salim	NOUN
ijtc-1022	210	18	and	and	CCONJ
ijtc-1022	210	19	rusman	rusman	NOUN
ijtc-1022	210	20	(	(	PUNCT
ijtc-1022	210	21	2019	2019	NUM
ijtc-1022	210	22	)	)	PUNCT
ijtc-1022	210	23	.	.	PUNCT
ijtc-1022	211	1	in	in	ADP
ijtc-1022	211	2	the	the	DET
ijtc-1022	211	3	dividend	dividend	NOUN
ijtc-1022	211	4	policy	policy	NOUN
ijtc-1022	211	5	variable	variable	ADJ
ijtc-1022	211	6	tests	test	NOUN
ijtc-1022	211	7	,	,	PUNCT
ijtc-1022	211	8	the	the	DET
ijtc-1022	211	9	results	result	NOUN
ijtc-1022	211	10	do	do	AUX
ijtc-1022	211	11	not	not	PART
ijtc-1022	211	12	support	support	VERB
ijtc-1022	211	13	the	the	DET
ijtc-1022	211	14	research	research	NOUN
ijtc-1022	211	15	hypothesis	hypothesis	NOUN
ijtc-1022	211	16	.	.	PUNCT
ijtc-1022	212	1	the	the	DET
ijtc-1022	212	2	results	result	NOUN
ijtc-1022	212	3	show	show	VERB
ijtc-1022	212	4	that	that	SCONJ
ijtc-1022	212	5	the	the	DET
ijtc-1022	212	6	dividend	dividend	NOUN
ijtc-1022	212	7	policy	policy	NOUN
ijtc-1022	212	8	proxied	proxie	VERB
ijtc-1022	212	9	by	by	ADP
ijtc-1022	212	10	the	the	DET
ijtc-1022	212	11	dividend	dividend	NOUN
ijtc-1022	212	12	payout	payout	NOUN
ijtc-1022	212	13	ratio	ratio	NOUN
ijtc-1022	212	14	(	(	PUNCT
ijtc-1022	212	15	dpr	dpr	PROPN
ijtc-1022	212	16	)	)	PUNCT
ijtc-1022	212	17	does	do	AUX
ijtc-1022	212	18	not	not	PART
ijtc-1022	212	19	have	have	VERB
ijtc-1022	212	20	a	a	DET
ijtc-1022	212	21	significant	significant	ADJ
ijtc-1022	212	22	influence	influence	NOUN
ijtc-1022	212	23	on	on	ADP
ijtc-1022	212	24	stock	stock	NOUN
ijtc-1022	212	25	return	return	NOUN
ijtc-1022	212	26	.	.	PUNCT
ijtc-1022	213	1	thus	thus	ADV
ijtc-1022	213	2	,	,	PUNCT
ijtc-1022	213	3	the	the	DET
ijtc-1022	213	4	results	result	NOUN
ijtc-1022	213	5	of	of	ADP
ijtc-1022	213	6	this	this	DET
ijtc-1022	213	7	study	study	NOUN
ijtc-1022	213	8	are	be	AUX
ijtc-1022	213	9	not	not	PART
ijtc-1022	213	10	in	in	ADP
ijtc-1022	213	11	line	line	NOUN
ijtc-1022	213	12	with	with	ADP
ijtc-1022	213	13	salim	salim	NOUN
ijtc-1022	213	14	and	and	CCONJ
ijtc-1022	213	15	rusman	rusman	NOUN
ijtc-1022	213	16	(	(	PUNCT
ijtc-1022	213	17	2019	2019	NUM
ijtc-1022	213	18	)	)	PUNCT
ijtc-1022	213	19	,	,	PUNCT
ijtc-1022	213	20	astarina	astarina	PROPN
ijtc-1022	213	21	et	et	PROPN
ijtc-1022	213	22	al	al	PROPN
ijtc-1022	213	23	.	.	PROPN
ijtc-1022	214	1	(	(	PUNCT
ijtc-1022	214	2	2019	2019	NUM
ijtc-1022	214	3	)	)	PUNCT
ijtc-1022	214	4	,	,	PUNCT
ijtc-1022	214	5	and	and	CCONJ
ijtc-1022	214	6	zulfrida	zulfrida	PROPN
ijtc-1022	214	7	(	(	PUNCT
ijtc-1022	214	8	2021	2021	NUM
ijtc-1022	214	9	)	)	PUNCT
ijtc-1022	214	10	.	.	PUNCT
ijtc-1022	215	1	however	however	ADV
ijtc-1022	215	2	,	,	PUNCT
ijtc-1022	215	3	the	the	DET
ijtc-1022	215	4	results	result	NOUN
ijtc-1022	215	5	support	support	VERB
ijtc-1022	215	6	effendi	effendi	VERB
ijtc-1022	215	7	and	and	CCONJ
ijtc-1022	215	8	hermanto	hermanto	NOUN
ijtc-1022	215	9	's	's	PART
ijtc-1022	215	10	(	(	PUNCT
ijtc-1022	215	11	2017	2017	NUM
ijtc-1022	215	12	)	)	PUNCT
ijtc-1022	215	13	and	and	CCONJ
ijtc-1022	215	14	(	(	PUNCT
ijtc-1022	215	15	dewi	dewi	PROPN
ijtc-1022	215	16	&	&	CCONJ
ijtc-1022	215	17	yudowati	yudowati	PROPN
ijtc-1022	215	18	,	,	PUNCT
ijtc-1022	215	19	2020	2020	NUM
ijtc-1022	215	20	)	)	PUNCT
ijtc-1022	215	21	results	result	NOUN
ijtc-1022	215	22	.	.	PUNCT
ijtc-1022	216	1	there	there	PRON
ijtc-1022	216	2	are	be	VERB
ijtc-1022	216	3	several	several	ADJ
ijtc-1022	216	4	indications	indication	NOUN
ijtc-1022	216	5	why	why	SCONJ
ijtc-1022	216	6	the	the	DET
ijtc-1022	216	7	results	result	NOUN
ijtc-1022	216	8	of	of	ADP
ijtc-1022	216	9	the	the	DET
ijtc-1022	216	10	research	research	NOUN
ijtc-1022	216	11	carried	carry	VERB
ijtc-1022	216	12	out	out	ADP
ijtc-1022	216	13	differ	differ	VERB
ijtc-1022	216	14	from	from	ADP
ijtc-1022	216	15	the	the	DET
ijtc-1022	216	16	initial	initial	ADJ
ijtc-1022	216	17	research	research	NOUN
ijtc-1022	216	18	hypothesis	hypothesis	NOUN
ijtc-1022	216	19	.	.	PUNCT
ijtc-1022	217	1	the	the	DET
ijtc-1022	217	2	first	first	ADJ
ijtc-1022	217	3	indication	indication	NOUN
ijtc-1022	217	4	is	be	AUX
ijtc-1022	217	5	the	the	DET
ijtc-1022	217	6	difference	difference	NOUN
ijtc-1022	217	7	in	in	ADP
ijtc-1022	217	8	sectors	sector	NOUN
ijtc-1022	217	9	used	use	VERB
ijtc-1022	217	10	in	in	ADP
ijtc-1022	217	11	the	the	DET
ijtc-1022	217	12	research	research	NOUN
ijtc-1022	217	13	sample	sample	NOUN
ijtc-1022	217	14	.	.	PUNCT
ijtc-1022	218	1	astarina	astarina	PROPN
ijtc-1022	218	2	et	et	PROPN
ijtc-1022	218	3	al	al	PROPN
ijtc-1022	218	4	.	.	PROPN
ijtc-1022	219	1	(	(	PUNCT
ijtc-1022	219	2	2019	2019	NUM
ijtc-1022	219	3	)	)	PUNCT
ijtc-1022	219	4	and	and	CCONJ
ijtc-1022	219	5	gunawan	gunawan	X
ijtc-1022	219	6	(	(	PUNCT
ijtc-1022	219	7	2019	2019	NUM
ijtc-1022	219	8	)	)	PUNCT
ijtc-1022	219	9	conducted	conduct	VERB
ijtc-1022	219	10	research	research	NOUN
ijtc-1022	219	11	in	in	ADP
ijtc-1022	219	12	the	the	DET
ijtc-1022	219	13	manufacturing	manufacturing	NOUN
ijtc-1022	219	14	sector	sector	NOUN
ijtc-1022	219	15	which	which	PRON
ijtc-1022	219	16	showed	show	VERB
ijtc-1022	219	17	that	that	SCONJ
ijtc-1022	219	18	dividend	dividend	NOUN
ijtc-1022	219	19	policy	policy	NOUN
ijtc-1022	219	20	has	have	VERB
ijtc-1022	219	21	a	a	DET
ijtc-1022	219	22	significant	significant	ADJ
ijtc-1022	219	23	positive	positive	ADJ
ijtc-1022	219	24	influence	influence	NOUN
ijtc-1022	219	25	on	on	ADP
ijtc-1022	219	26	stock	stock	NOUN
ijtc-1022	219	27	returns	return	NOUN
ijtc-1022	219	28	.	.	PUNCT
ijtc-1022	220	1	meanwhile	meanwhile	ADV
ijtc-1022	220	2	,	,	PUNCT
ijtc-1022	220	3	pratiwi	pratiwi	NOUN
ijtc-1022	220	4	(	(	PUNCT
ijtc-1022	220	5	2015	2015	NUM
ijtc-1022	220	6	)	)	PUNCT
ijtc-1022	220	7	and	and	CCONJ
ijtc-1022	220	8	yuliana	yuliana	PROPN
ijtc-1022	220	9	(	(	PUNCT
ijtc-1022	220	10	2020	2020	NUM
ijtc-1022	220	11	)	)	PUNCT
ijtc-1022	220	12	who	who	PRON
ijtc-1022	220	13	conducted	conduct	VERB
ijtc-1022	220	14	research	research	NOUN
ijtc-1022	220	15	in	in	ADP
ijtc-1022	220	16	the	the	DET
ijtc-1022	220	17	consumer	consumer	NOUN
ijtc-1022	220	18	goods	good	NOUN
ijtc-1022	220	19	sector	sector	NOUN
ijtc-1022	220	20	found	find	VERB
ijtc-1022	220	21	that	that	SCONJ
ijtc-1022	220	22	dividend	dividend	NOUN
ijtc-1022	220	23	policy	policy	NOUN
ijtc-1022	220	24	had	have	VERB
ijtc-1022	220	25	a	a	DET
ijtc-1022	220	26	significant	significant	ADJ
ijtc-1022	220	27	negative	negative	ADJ
ijtc-1022	220	28	effect	effect	NOUN
ijtc-1022	220	29	on	on	ADP
ijtc-1022	220	30	stock	stock	NOUN
ijtc-1022	220	31	returns	return	NOUN
ijtc-1022	220	32	.	.	PUNCT
ijtc-1022	221	1	however	however	ADV
ijtc-1022	221	2	,	,	PUNCT
ijtc-1022	221	3	research	research	NOUN
ijtc-1022	221	4	by	by	ADP
ijtc-1022	221	5	luthfiyanto	luthfiyanto	NOUN
ijtc-1022	221	6	and	and	CCONJ
ijtc-1022	221	7	isynuwardhana	isynuwardhana	PROPN
ijtc-1022	221	8	(	(	PUNCT
ijtc-1022	221	9	2019	2019	NUM
ijtc-1022	221	10	)	)	PUNCT
ijtc-1022	221	11	,	,	PUNCT
ijtc-1022	221	12	and	and	CCONJ
ijtc-1022	221	13	dewi	dewi	PROPN
ijtc-1022	221	14	and	and	CCONJ
ijtc-1022	221	15	yudowati	yudowati	PROPN
ijtc-1022	221	16	(	(	PUNCT
ijtc-1022	221	17	2020	2020	NUM
ijtc-1022	221	18	)	)	PUNCT
ijtc-1022	221	19	in	in	ADP
ijtc-1022	221	20	the	the	DET
ijtc-1022	221	21	mining	mining	NOUN
ijtc-1022	221	22	sector	sector	NOUN
ijtc-1022	221	23	shows	show	VERB
ijtc-1022	221	24	the	the	DET
ijtc-1022	221	25	same	same	ADJ
ijtc-1022	221	26	results	result	NOUN
ijtc-1022	221	27	as	as	ADP
ijtc-1022	221	28	the	the	DET
ijtc-1022	221	29	results	result	NOUN
ijtc-1022	221	30	of	of	ADP
ijtc-1022	221	31	this	this	DET
ijtc-1022	221	32	study	study	NOUN
ijtc-1022	221	33	that	that	PRON
ijtc-1022	221	34	dividend	dividend	NOUN
ijtc-1022	221	35	policy	policy	NOUN
ijtc-1022	221	36	does	do	AUX
ijtc-1022	221	37	not	not	PART
ijtc-1022	221	38	have	have	VERB
ijtc-1022	221	39	a	a	DET
ijtc-1022	221	40	significant	significant	ADJ
ijtc-1022	221	41	effect	effect	NOUN
ijtc-1022	221	42	on	on	ADP
ijtc-1022	221	43	stock	stock	NOUN
ijtc-1022	221	44	return	return	NOUN
ijtc-1022	221	45	.	.	PUNCT
ijtc-1022	222	1	the	the	DET
ijtc-1022	222	2	different	different	ADJ
ijtc-1022	222	3	effects	effect	NOUN
ijtc-1022	222	4	of	of	ADP
ijtc-1022	222	5	dividend	dividend	NOUN
ijtc-1022	222	6	policy	policy	NOUN
ijtc-1022	222	7	in	in	ADP
ijtc-1022	222	8	different	different	ADJ
ijtc-1022	222	9	business	business	NOUN
ijtc-1022	222	10	sectors	sector	NOUN
ijtc-1022	222	11	are	be	AUX
ijtc-1022	222	12	confirmed	confirm	VERB
ijtc-1022	222	13	by	by	ADP
ijtc-1022	222	14	the	the	DET
ijtc-1022	222	15	suitability	suitability	NOUN
ijtc-1022	222	16	of	of	ADP
ijtc-1022	222	17	research	research	NOUN
ijtc-1022	222	18	results	result	NOUN
ijtc-1022	222	19	in	in	ADP
ijtc-1022	222	20	the	the	DET
ijtc-1022	222	21	property	property	NOUN
ijtc-1022	222	22	and	and	CCONJ
ijtc-1022	222	23	real	real	ADJ
ijtc-1022	222	24	estate	estate	NOUN
ijtc-1022	222	25	sectors	sector	NOUN
ijtc-1022	222	26	in	in	ADP
ijtc-1022	222	27	the	the	DET
ijtc-1022	222	28	previous	previous	ADJ
ijtc-1022	222	29	period	period	NOUN
ijtc-1022	222	30	.	.	PUNCT
ijtc-1022	223	1	some	some	DET
ijtc-1022	223	2	studies	study	NOUN
ijtc-1022	223	3	on	on	ADP
ijtc-1022	223	4	the	the	DET
ijtc-1022	223	5	property	property	NOUN
ijtc-1022	223	6	and	and	CCONJ
ijtc-1022	223	7	real	real	ADJ
ijtc-1022	223	8	estate	estate	NOUN
ijtc-1022	223	9	sector	sector	NOUN
ijtc-1022	223	10	were	be	AUX
ijtc-1022	223	11	conducted	conduct	VERB
ijtc-1022	223	12	by	by	ADP
ijtc-1022	223	13	effendi	effendi	NOUN
ijtc-1022	223	14	and	and	CCONJ
ijtc-1022	223	15	hermanto	hermanto	NOUN
ijtc-1022	223	16	(	(	PUNCT
ijtc-1022	223	17	2017	2017	NUM
ijtc-1022	223	18	)	)	PUNCT
ijtc-1022	223	19	from	from	ADP
ijtc-1022	223	20	2011	2011	NUM
ijtc-1022	223	21	to	to	ADP
ijtc-1022	223	22	2014	2014	NUM
ijtc-1022	223	23	,	,	PUNCT
ijtc-1022	223	24	and	and	CCONJ
ijtc-1022	223	25	widiarini	widiarini	VERB
ijtc-1022	223	26	and	and	CCONJ
ijtc-1022	223	27	dillak	dillak	NOUN
ijtc-1022	223	28	(	(	PUNCT
ijtc-1022	223	29	2019	2019	NUM
ijtc-1022	223	30	)	)	PUNCT
ijtc-1022	223	31	from	from	ADP
ijtc-1022	223	32	2013	2013	NUM
ijtc-1022	223	33	-	-	SYM
ijtc-1022	223	34	2017	2017	NUM
ijtc-1022	223	35	period	period	NOUN
ijtc-1022	223	36	.	.	PUNCT
ijtc-1022	224	1	these	these	DET
ijtc-1022	224	2	two	two	NUM
ijtc-1022	224	3	studies	study	NOUN
ijtc-1022	224	4	show	show	VERB
ijtc-1022	224	5	that	that	SCONJ
ijtc-1022	224	6	dividend	dividend	NOUN
ijtc-1022	224	7	policy	policy	NOUN
ijtc-1022	224	8	as	as	SCONJ
ijtc-1022	224	9	proxied	proxie	VERB
ijtc-1022	224	10	by	by	ADP
ijtc-1022	224	11	the	the	DET
ijtc-1022	224	12	dpr	dpr	PROPN
ijtc-1022	224	13	does	do	AUX
ijtc-1022	224	14	not	not	PART
ijtc-1022	224	15	have	have	VERB
ijtc-1022	224	16	a	a	DET
ijtc-1022	224	17	significant	significant	ADJ
ijtc-1022	224	18	effect	effect	NOUN
ijtc-1022	224	19	on	on	ADP
ijtc-1022	224	20	stock	stock	NOUN
ijtc-1022	224	21	return	return	NOUN
ijtc-1022	224	22	.	.	PUNCT
ijtc-1022	225	1	different	different	ADJ
ijtc-1022	225	2	results	result	NOUN
ijtc-1022	225	3	indication	indication	NOUN
ijtc-1022	225	4	to	to	PART
ijtc-1022	225	5	be	be	AUX
ijtc-1022	225	6	due	due	ADJ
ijtc-1022	225	7	to	to	ADP
ijtc-1022	225	8	differences	difference	NOUN
ijtc-1022	225	9	in	in	ADP
ijtc-1022	225	10	business	business	NOUN
ijtc-1022	225	11	sectors	sector	NOUN
ijtc-1022	225	12	can	can	AUX
ijtc-1022	225	13	be	be	AUX
ijtc-1022	225	14	explained	explain	VERB
ijtc-1022	225	15	by	by	ADP
ijtc-1022	225	16	the	the	DET
ijtc-1022	225	17	client	client	NOUN
ijtc-1022	225	18	effect	effect	NOUN
ijtc-1022	225	19	theory	theory	NOUN
ijtc-1022	225	20	.	.	PUNCT
ijtc-1022	226	1	baker	baker	PROPN
ijtc-1022	226	2	and	and	CCONJ
ijtc-1022	226	3	powell	powell	PROPN
ijtc-1022	226	4	(	(	PUNCT
ijtc-1022	226	5	1999	1999	NUM
ijtc-1022	226	6	)	)	PUNCT
ijtc-1022	226	7	show	show	VERB
ijtc-1022	226	8	that	that	SCONJ
ijtc-1022	226	9	one	one	NUM
ijtc-1022	226	10	of	of	ADP
ijtc-1022	226	11	investors	investor	NOUN
ijtc-1022	226	12	'	'	PART
ijtc-1022	226	13	preferences	preference	NOUN
ijtc-1022	226	14	regarding	regard	VERB
ijtc-1022	226	15	dividend	dividend	NOUN
ijtc-1022	226	16	policy	policy	NOUN
ijtc-1022	226	17	is	be	AUX
ijtc-1022	226	18	the	the	DET
ijtc-1022	226	19	sector	sector	NOUN
ijtc-1022	226	20	that	that	PRON
ijtc-1022	226	21	is	be	AUX
ijtc-1022	226	22	the	the	DET
ijtc-1022	226	23	object	object	NOUN
ijtc-1022	226	24	of	of	ADP
ijtc-1022	226	25	investment	investment	NOUN
ijtc-1022	226	26	.	.	PUNCT
ijtc-1022	227	1	in	in	ADP
ijtc-1022	227	2	brief	brief	NOUN
ijtc-1022	227	3	,	,	PUNCT
ijtc-1022	227	4	the	the	DET
ijtc-1022	227	5	property	property	NOUN
ijtc-1022	227	6	and	and	CCONJ
ijtc-1022	227	7	real	real	ADJ
ijtc-1022	227	8	estate	estate	NOUN
ijtc-1022	227	9	sector	sector	NOUN
ijtc-1022	227	10	in	in	ADP
ijtc-1022	227	11	indonesia	indonesia	PROPN
ijtc-1022	227	12	does	do	AUX
ijtc-1022	227	13	not	not	PART
ijtc-1022	227	14	consider	consider	VERB
ijtc-1022	227	15	dividends	dividend	NOUN
ijtc-1022	227	16	for	for	ADP
ijtc-1022	227	17	investors	investor	NOUN
ijtc-1022	227	18	'	'	PART
ijtc-1022	227	19	decisions	decision	NOUN
ijtc-1022	227	20	.	.	PUNCT
ijtc-1022	228	1	it	it	PRON
ijtc-1022	228	2	can	can	AUX
ijtc-1022	228	3	be	be	AUX
ijtc-1022	228	4	seen	see	VERB
ijtc-1022	228	5	from	from	ADP
ijtc-1022	228	6	the	the	DET
ijtc-1022	228	7	amount	amount	NOUN
ijtc-1022	228	8	of	of	ADP
ijtc-1022	228	9	net	net	ADJ
ijtc-1022	228	10	profit	profit	NOUN
ijtc-1022	228	11	distributed	distribute	VERB
ijtc-1022	228	12	in	in	ADP
ijtc-1022	228	13	the	the	DET
ijtc-1022	228	14	form	form	NOUN
ijtc-1022	228	15	of	of	ADP
ijtc-1022	228	16	dividends	dividend	NOUN
ijtc-1022	228	17	.	.	PUNCT
ijtc-1022	229	1	based	base	VERB
ijtc-1022	229	2	on	on	ADP
ijtc-1022	229	3	descriptive	descriptive	ADJ
ijtc-1022	229	4	statistical	statistical	ADJ
ijtc-1022	229	5	data	datum	NOUN
ijtc-1022	229	6	,	,	PUNCT
ijtc-1022	229	7	the	the	DET
ijtc-1022	229	8	average	average	ADJ
ijtc-1022	229	9	dpr	dpr	PROPN
ijtc-1022	229	10	value	value	NOUN
ijtc-1022	229	11	in	in	ADP
ijtc-1022	229	12	this	this	DET
ijtc-1022	229	13	study	study	NOUN
ijtc-1022	229	14	was	be	AUX
ijtc-1022	229	15	14.01	14.01	NUM
ijtc-1022	229	16	%	%	NOUN
ijtc-1022	229	17	.	.	PUNCT
ijtc-1022	230	1	several	several	ADJ
ijtc-1022	230	2	studies	study	NOUN
ijtc-1022	230	3	show	show	VERB
ijtc-1022	230	4	that	that	SCONJ
ijtc-1022	230	5	differences	difference	NOUN
ijtc-1022	230	6	in	in	ADP
ijtc-1022	230	7	the	the	DET
ijtc-1022	230	8	amount	amount	NOUN
ijtc-1022	230	9	of	of	ADP
ijtc-1022	230	10	dividends	dividend	NOUN
ijtc-1022	230	11	distributed	distribute	VERB
ijtc-1022	230	12	also	also	ADV
ijtc-1022	230	13	influence	influence	VERB
ijtc-1022	230	14	the	the	DET
ijtc-1022	230	15	research	research	NOUN
ijtc-1022	230	16	results	result	NOUN
ijtc-1022	230	17	.	.	PUNCT
ijtc-1022	231	1	(	(	PUNCT
ijtc-1022	231	2	gunawan	gunawan	PROPN
ijtc-1022	231	3	,	,	PUNCT
ijtc-1022	231	4	2019	2019	NUM
ijtc-1022	231	5	)	)	PUNCT
ijtc-1022	231	6	and	and	CCONJ
ijtc-1022	231	7	saputri	saputri	ADJ
ijtc-1022	231	8	(	(	PUNCT
ijtc-1022	231	9	2018	2018	NUM
ijtc-1022	231	10	)	)	PUNCT
ijtc-1022	231	11	conclude	conclude	VERB
ijtc-1022	231	12	that	that	SCONJ
ijtc-1022	231	13	a	a	DET
ijtc-1022	231	14	dividend	dividend	NOUN
ijtc-1022	231	15	policy	policy	NOUN
ijtc-1022	231	16	with	with	ADP
ijtc-1022	231	17	an	an	DET
ijtc-1022	231	18	average	average	ADJ
ijtc-1022	231	19	dpr	dpr	NOUN
ijtc-1022	231	20	value	value	NOUN
ijtc-1022	231	21	above	above	ADP
ijtc-1022	231	22	35	35	NUM
ijtc-1022	231	23	%	%	NOUN
ijtc-1022	231	24	has	have	VERB
ijtc-1022	231	25	a	a	DET
ijtc-1022	231	26	significant	significant	ADJ
ijtc-1022	231	27	positive	positive	ADJ
ijtc-1022	231	28	influence	influence	NOUN
ijtc-1022	231	29	on	on	ADP
ijtc-1022	231	30	stock	stock	NOUN
ijtc-1022	231	31	return	return	NOUN
ijtc-1022	231	32	.	.	PUNCT
ijtc-1022	232	1	in	in	ADP
ijtc-1022	232	2	another	another	DET
ijtc-1022	232	3	study	study	NOUN
ijtc-1022	232	4	,	,	PUNCT
ijtc-1022	232	5	widiarini	widiarini	ADJ
ijtc-1022	232	6	and	and	CCONJ
ijtc-1022	232	7	dillak	dillak	NOUN
ijtc-1022	232	8	(	(	PUNCT
ijtc-1022	232	9	2019	2019	NUM
ijtc-1022	232	10	)	)	PUNCT
ijtc-1022	232	11	concluded	conclude	VERB
ijtc-1022	232	12	that	that	SCONJ
ijtc-1022	232	13	dividend	dividend	NOUN
ijtc-1022	232	14	policy	policy	NOUN
ijtc-1022	232	15	does	do	AUX
ijtc-1022	232	16	not	not	PART
ijtc-1022	232	17	have	have	VERB
ijtc-1022	232	18	a	a	DET
ijtc-1022	232	19	significant	significant	ADJ
ijtc-1022	232	20	effect	effect	NOUN
ijtc-1022	232	21	on	on	ADP
ijtc-1022	232	22	stock	stock	NOUN
ijtc-1022	232	23	returns	return	NOUN
ijtc-1022	232	24	.	.	PUNCT
ijtc-1022	233	1	in	in	ADP
ijtc-1022	233	2	this	this	DET
ijtc-1022	233	3	research	research	NOUN
ijtc-1022	233	4	,	,	PUNCT
ijtc-1022	233	5	the	the	DET
ijtc-1022	233	6	average	average	ADJ
ijtc-1022	233	7	dpr	dpr	PROPN
ijtc-1022	233	8	used	use	VERB
ijtc-1022	233	9	in	in	ADP
ijtc-1022	233	10	the	the	DET
ijtc-1022	233	11	research	research	NOUN
ijtc-1022	233	12	was	be	AUX
ijtc-1022	233	13	22	22	NUM
ijtc-1022	233	14	%	%	NOUN
ijtc-1022	233	15	.	.	PUNCT
ijtc-1022	234	1	apart	apart	ADV
ijtc-1022	234	2	from	from	ADP
ijtc-1022	234	3	the	the	DET
ijtc-1022	234	4	business	business	NOUN
ijtc-1022	234	5	sector	sector	NOUN
ijtc-1022	234	6	,	,	PUNCT
ijtc-1022	234	7	differences	difference	NOUN
ijtc-1022	234	8	in	in	ADP
ijtc-1022	234	9	the	the	DET
ijtc-1022	234	10	amount	amount	NOUN
ijtc-1022	234	11	of	of	ADP
ijtc-1022	234	12	dividends	dividend	NOUN
ijtc-1022	234	13	distributed	distribute	VERB
ijtc-1022	234	14	are	be	AUX
ijtc-1022	234	15	also	also	ADV
ijtc-1022	234	16	influenced	influence	VERB
ijtc-1022	234	17	by	by	ADP
ijtc-1022	234	18	the	the	DET
ijtc-1022	234	19	company	company	NOUN
ijtc-1022	234	20	's	's	PART
ijtc-1022	234	21	life	life	NOUN
ijtc-1022	234	22	cycle	cycle	NOUN
ijtc-1022	234	23	.	.	PUNCT
ijtc-1022	235	1	gup	gup	NOUN
ijtc-1022	235	2	and	and	CCONJ
ijtc-1022	235	3	agrrawal	agrrawal	NOUN
ijtc-1022	235	4	(	(	PUNCT
ijtc-1022	235	5	1996	1996	NUM
ijtc-1022	235	6	)	)	PUNCT
ijtc-1022	235	7	stated	state	VERB
ijtc-1022	235	8	that	that	SCONJ
ijtc-1022	235	9	the	the	DET
ijtc-1022	235	10	company	company	NOUN
ijtc-1022	235	11	would	would	AUX
ijtc-1022	235	12	distribute	distribute	VERB
ijtc-1022	235	13	fewer	few	ADJ
ijtc-1022	235	14	dividends	dividend	NOUN
ijtc-1022	235	15	during	during	ADP
ijtc-1022	235	16	the	the	DET
ijtc-1022	235	17	expansion	expansion	NOUN
ijtc-1022	235	18	period	period	NOUN
ijtc-1022	235	19	.	.	PUNCT
ijtc-1022	236	1	the	the	DET
ijtc-1022	236	2	company	company	NOUN
ijtc-1022	236	3	will	will	AUX
ijtc-1022	236	4	save	save	VERB
ijtc-1022	236	5	its	its	PRON
ijtc-1022	236	6	net	net	ADJ
ijtc-1022	236	7	profit	profit	NOUN
ijtc-1022	236	8	to	to	PART
ijtc-1022	236	9	increase	increase	VERB
ijtc-1022	236	10	the	the	DET
ijtc-1022	236	11	company	company	NOUN
ijtc-1022	236	12	's	's	PART
ijtc-1022	236	13	value	value	NOUN
ijtc-1022	236	14	in	in	ADP
ijtc-1022	236	15	the	the	DET
ijtc-1022	236	16	future	future	NOUN
ijtc-1022	236	17	.	.	PUNCT
ijtc-1022	237	1	in	in	ADP
ijtc-1022	237	2	this	this	DET
ijtc-1022	237	3	case	case	NOUN
ijtc-1022	237	4	,	,	PUNCT
ijtc-1022	237	5	companies	company	NOUN
ijtc-1022	237	6	in	in	ADP
ijtc-1022	237	7	the	the	DET
ijtc-1022	237	8	property	property	NOUN
ijtc-1022	237	9	and	and	CCONJ
ijtc-1022	237	10	real	real	ADJ
ijtc-1022	237	11	estate	estate	NOUN
ijtc-1022	237	12	sector	sector	NOUN
ijtc-1022	237	13	are	be	AUX
ijtc-1022	237	14	in	in	ADP
ijtc-1022	237	15	the	the	DET
ijtc-1022	237	16	expansion	expansion	NOUN
ijtc-1022	237	17	phase	phase	NOUN
ijtc-1022	237	18	.	.	PUNCT
ijtc-1022	238	1	the	the	DET
ijtc-1022	238	2	company	company	NOUN
ijtc-1022	238	3	is	be	AUX
ijtc-1022	238	4	in	in	ADP
ijtc-1022	238	5	the	the	DET
ijtc-1022	238	6	stage	stage	NOUN
ijtc-1022	238	7	of	of	ADP
ijtc-1022	238	8	growth	growth	NOUN
ijtc-1022	238	9	and	and	CCONJ
ijtc-1022	238	10	development	development	NOUN
ijtc-1022	238	11	so	so	SCONJ
ijtc-1022	238	12	it	it	PRON
ijtc-1022	238	13	requires	require	VERB
ijtc-1022	238	14	more	more	ADJ
ijtc-1022	238	15	assets	asset	NOUN
ijtc-1022	238	16	in	in	ADP
ijtc-1022	238	17	its	its	PRON
ijtc-1022	238	18	operations	operation	NOUN
ijtc-1022	238	19	.	.	PUNCT
ijtc-1022	239	1	saving	save	VERB
ijtc-1022	239	2	the	the	DET
ijtc-1022	239	3	current	current	ADJ
ijtc-1022	239	4	year	year	NOUN
ijtc-1022	239	5	's	's	PART
ijtc-1022	239	6	profits	profit	NOUN
ijtc-1022	239	7	and	and	CCONJ
ijtc-1022	239	8	the	the	DET
ijtc-1022	239	9	previous	previous	ADJ
ijtc-1022	239	10	year	year	NOUN
ijtc-1022	239	11	's	's	PART
ijtc-1022	239	12	profits	profit	NOUN
ijtc-1022	239	13	from	from	ADP
ijtc-1022	239	14	being	be	AUX
ijtc-1022	239	15	distributed	distribute	VERB
ijtc-1022	239	16	as	as	ADP
ijtc-1022	239	17	dividends	dividend	NOUN
ijtc-1022	239	18	is	be	AUX
ijtc-1022	239	19	important	important	ADJ
ijtc-1022	239	20	to	to	PART
ijtc-1022	239	21	finance	finance	VERB
ijtc-1022	239	22	the	the	DET
ijtc-1022	239	23	company	company	NOUN
ijtc-1022	239	24	's	's	PART
ijtc-1022	239	25	operational	operational	ADJ
ijtc-1022	239	26	development	development	NOUN
ijtc-1022	239	27	.	.	PUNCT
ijtc-1022	240	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	240	2	financial	financial	ADJ
ijtc-1022	240	3	reporting	reporting	NOUN
ijtc-1022	240	4	and	and	CCONJ
ijtc-1022	240	5	audit	audit	VERB
ijtc-1022	240	6	quality	quality	NOUN
ijtc-1022	240	7	impact	impact	NOUN
ijtc-1022	240	8	on	on	ADP
ijtc-1022	240	9	investment	investment	NOUN
ijtc-1022	240	10	efficiency	efficiency	NOUN
ijtc-1022	240	11	in	in	ADP
ijtc-1022	240	12	indonesian	indonesian	ADJ
ijtc-1022	240	13	transport	transport	NOUN
ijtc-1022	240	14	and	and	CCONJ
ijtc-1022	240	15	logistics	logistic	NOUN
ijtc-1022	240	16	companies	company	NOUN
ijtc-1022	240	17	chinhayu	chinhayu	VERB
ijtc-1022	240	18	and	and	CCONJ
ijtc-1022	240	19	saiful	saiful	ADJ
ijtc-1022	240	20	139	139	NUM
ijtc-1022	240	21	|	|	ADV
ijtc-1022	240	22	ilomata	ilomata	PROPN
ijtc-1022	240	23	international	international	ADJ
ijtc-1022	240	24	journal	journal	NOUN
ijtc-1022	240	25	of	of	ADP
ijtc-1022	240	26	tax	tax	PROPN
ijtc-1022	240	27	&	&	CCONJ
ijtc-1022	240	28	accounting	accounting	PROPN
ijtc-1022	240	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	240	30	the	the	DET
ijtc-1022	240	31	other	other	ADJ
ijtc-1022	240	32	results	result	NOUN
ijtc-1022	240	33	that	that	PRON
ijtc-1022	240	34	do	do	AUX
ijtc-1022	240	35	not	not	PART
ijtc-1022	240	36	support	support	VERB
ijtc-1022	240	37	the	the	DET
ijtc-1022	240	38	research	research	NOUN
ijtc-1022	240	39	hypothesis	hypothesis	NOUN
ijtc-1022	240	40	are	be	AUX
ijtc-1022	240	41	also	also	ADV
ijtc-1022	240	42	found	find	VERB
ijtc-1022	240	43	in	in	ADP
ijtc-1022	240	44	the	the	DET
ijtc-1022	240	45	free	free	ADJ
ijtc-1022	240	46	float	float	NOUN
ijtc-1022	240	47	ratio	ratio	NOUN
ijtc-1022	240	48	.	.	PUNCT
ijtc-1022	241	1	this	this	DET
ijtc-1022	241	2	study	study	NOUN
ijtc-1022	241	3	shows	show	VERB
ijtc-1022	241	4	that	that	SCONJ
ijtc-1022	241	5	the	the	DET
ijtc-1022	241	6	free	free	ADJ
ijtc-1022	241	7	float	float	NOUN
ijtc-1022	241	8	ratio	ratio	NOUN
ijtc-1022	241	9	of	of	ADP
ijtc-1022	241	10	property	property	NOUN
ijtc-1022	241	11	and	and	CCONJ
ijtc-1022	241	12	real	real	ADJ
ijtc-1022	241	13	estate	estate	NOUN
ijtc-1022	241	14	sector	sector	NOUN
ijtc-1022	241	15	companies	company	NOUN
ijtc-1022	241	16	in	in	ADP
ijtc-1022	241	17	indonesia	indonesia	PROPN
ijtc-1022	241	18	does	do	AUX
ijtc-1022	241	19	not	not	PART
ijtc-1022	241	20	have	have	VERB
ijtc-1022	241	21	a	a	DET
ijtc-1022	241	22	significant	significant	ADJ
ijtc-1022	241	23	influence	influence	NOUN
ijtc-1022	241	24	on	on	ADP
ijtc-1022	241	25	stock	stock	NOUN
ijtc-1022	241	26	.	.	PUNCT
ijtc-1022	242	1	thus	thus	ADV
ijtc-1022	242	2	,	,	PUNCT
ijtc-1022	242	3	the	the	DET
ijtc-1022	242	4	results	result	NOUN
ijtc-1022	242	5	of	of	ADP
ijtc-1022	242	6	this	this	DET
ijtc-1022	242	7	study	study	NOUN
ijtc-1022	242	8	contradict	contradict	VERB
ijtc-1022	242	9	the	the	DET
ijtc-1022	242	10	research	research	NOUN
ijtc-1022	242	11	results	result	NOUN
ijtc-1022	242	12	of	of	ADP
ijtc-1022	242	13	wang	wang	PROPN
ijtc-1022	242	14	and	and	CCONJ
ijtc-1022	242	15	xu	xu	PROPN
ijtc-1022	242	16	(	(	PUNCT
ijtc-1022	242	17	2004	2004	NUM
ijtc-1022	242	18	)	)	PUNCT
ijtc-1022	242	19	and	and	CCONJ
ijtc-1022	242	20	bostanci	bostanci	VERB
ijtc-1022	242	21	and	and	CCONJ
ijtc-1022	242	22	kilic	kilic	PROPN
ijtc-1022	242	23	(	(	PUNCT
ijtc-1022	242	24	2010	2010	NUM
ijtc-1022	242	25	)	)	PUNCT
ijtc-1022	242	26	which	which	PRON
ijtc-1022	242	27	stated	state	VERB
ijtc-1022	242	28	that	that	SCONJ
ijtc-1022	242	29	the	the	DET
ijtc-1022	242	30	ratio	ratio	NOUN
ijtc-1022	242	31	free	free	ADJ
ijtc-1022	242	32	float	float	PROPN
ijtc-1022	242	33	has	have	VERB
ijtc-1022	242	34	a	a	DET
ijtc-1022	242	35	significant	significant	ADJ
ijtc-1022	242	36	influence	influence	NOUN
ijtc-1022	242	37	on	on	ADP
ijtc-1022	242	38	return	return	NOUN
ijtc-1022	242	39	share	share	NOUN
ijtc-1022	242	40	.	.	PUNCT
ijtc-1022	243	1	however	however	ADV
ijtc-1022	243	2	,	,	PUNCT
ijtc-1022	243	3	the	the	DET
ijtc-1022	243	4	results	result	NOUN
ijtc-1022	243	5	of	of	ADP
ijtc-1022	243	6	this	this	DET
ijtc-1022	243	7	study	study	NOUN
ijtc-1022	243	8	support	support	NOUN
ijtc-1022	243	9	çalişkan	çalişkan	PROPN
ijtc-1022	244	1	and	and	CCONJ
ijtc-1022	244	2	keresteci	keresteci	PROPN
ijtc-1022	244	3	's	's	PART
ijtc-1022	244	4	research	research	NOUN
ijtc-1022	244	5	(	(	PUNCT
ijtc-1022	244	6	2013	2013	NUM
ijtc-1022	244	7	)	)	PUNCT
ijtc-1022	244	8	.	.	PUNCT
ijtc-1022	245	1	the	the	DET
ijtc-1022	245	2	different	different	ADJ
ijtc-1022	245	3	results	result	NOUN
ijtc-1022	245	4	to	to	ADP
ijtc-1022	245	5	the	the	DET
ijtc-1022	245	6	research	research	NOUN
ijtc-1022	245	7	hypothesis	hypothesis	NOUN
ijtc-1022	245	8	are	be	AUX
ijtc-1022	245	9	thought	think	VERB
ijtc-1022	245	10	to	to	PART
ijtc-1022	245	11	occur	occur	VERB
ijtc-1022	245	12	due	due	ADP
ijtc-1022	245	13	to	to	ADP
ijtc-1022	245	14	differences	difference	NOUN
ijtc-1022	245	15	in	in	ADP
ijtc-1022	245	16	the	the	DET
ijtc-1022	245	17	proxies	proxy	NOUN
ijtc-1022	245	18	used	use	VERB
ijtc-1022	245	19	.	.	PUNCT
ijtc-1022	246	1	wang	wang	PROPN
ijtc-1022	246	2	and	and	CCONJ
ijtc-1022	246	3	xu	xu	PROPN
ijtc-1022	246	4	's	's	PART
ijtc-1022	246	5	(	(	PUNCT
ijtc-1022	246	6	2004	2004	NUM
ijtc-1022	246	7	)	)	PUNCT
ijtc-1022	246	8	show	show	VERB
ijtc-1022	246	9	that	that	SCONJ
ijtc-1022	246	10	the	the	DET
ijtc-1022	246	11	free	free	ADJ
ijtc-1022	246	12	float	float	NOUN
ijtc-1022	246	13	ratio	ratio	NOUN
ijtc-1022	246	14	proxy	proxy	NOUN
ijtc-1022	246	15	used	use	VERB
ijtc-1022	246	16	monthly	monthly	ADJ
ijtc-1022	246	17	data	datum	NOUN
ijtc-1022	246	18	,	,	PUNCT
ijtc-1022	246	19	while	while	SCONJ
ijtc-1022	246	20	in	in	ADP
ijtc-1022	246	21	the	the	DET
ijtc-1022	246	22	research	research	NOUN
ijtc-1022	246	23	of	of	ADP
ijtc-1022	246	24	bostanci	bostanci	PROPN
ijtc-1022	246	25	and	and	CCONJ
ijtc-1022	246	26	kilic	kilic	PROPN
ijtc-1022	246	27	(	(	PUNCT
ijtc-1022	246	28	2010	2010	NUM
ijtc-1022	246	29	)	)	PUNCT
ijtc-1022	246	30	and	and	CCONJ
ijtc-1022	246	31	çalişkan	çalişkan	PROPN
ijtc-1022	246	32	and	and	CCONJ
ijtc-1022	246	33	keresteci̇	keresteci̇	NOUN
ijtc-1022	246	34	oğlu	oğlu	PROPN
ijtc-1022	246	35	(	(	PUNCT
ijtc-1022	246	36	2013	2013	NUM
ijtc-1022	246	37	)	)	PUNCT
ijtc-1022	246	38	uses	use	VERB
ijtc-1022	246	39	a	a	DET
ijtc-1022	246	40	sample	sample	NOUN
ijtc-1022	246	41	in	in	ADP
ijtc-1022	246	42	the	the	DET
ijtc-1022	246	43	form	form	NOUN
ijtc-1022	246	44	of	of	ADP
ijtc-1022	246	45	daily	daily	ADJ
ijtc-1022	246	46	data	datum	NOUN
ijtc-1022	246	47	.	.	PUNCT
ijtc-1022	247	1	in	in	ADP
ijtc-1022	247	2	this	this	DET
ijtc-1022	247	3	research	research	NOUN
ijtc-1022	247	4	,	,	PUNCT
ijtc-1022	247	5	the	the	DET
ijtc-1022	247	6	sample	sample	NOUN
ijtc-1022	247	7	used	use	VERB
ijtc-1022	247	8	is	be	AUX
ijtc-1022	247	9	annual	annual	ADJ
ijtc-1022	247	10	data	datum	NOUN
ijtc-1022	247	11	,	,	PUNCT
ijtc-1022	247	12	is	be	AUX
ijtc-1022	247	13	an	an	DET
ijtc-1022	247	14	indication	indication	NOUN
ijtc-1022	247	15	of	of	ADP
ijtc-1022	247	16	research	research	NOUN
ijtc-1022	247	17	results	result	NOUN
ijtc-1022	247	18	that	that	PRON
ijtc-1022	247	19	are	be	AUX
ijtc-1022	247	20	different	different	ADJ
ijtc-1022	247	21	from	from	ADP
ijtc-1022	247	22	previous	previous	ADJ
ijtc-1022	247	23	research	research	NOUN
ijtc-1022	247	24	.	.	PUNCT
ijtc-1022	248	1	the	the	DET
ijtc-1022	248	2	different	different	ADJ
ijtc-1022	248	3	results	result	NOUN
ijtc-1022	248	4	on	on	ADP
ijtc-1022	248	5	the	the	DET
ijtc-1022	248	6	free	free	ADJ
ijtc-1022	248	7	float	float	PROPN
ijtc-1022	248	8	ratio	ratio	NOUN
ijtc-1022	248	9	variable	variable	NOUN
ijtc-1022	248	10	may	may	AUX
ijtc-1022	248	11	arise	arise	VERB
ijtc-1022	248	12	due	due	ADP
ijtc-1022	248	13	to	to	ADP
ijtc-1022	248	14	the	the	DET
ijtc-1022	248	15	company	company	NOUN
ijtc-1022	248	16	's	's	PART
ijtc-1022	248	17	action	action	NOUN
ijtc-1022	248	18	.	.	PUNCT
ijtc-1022	249	1	the	the	DET
ijtc-1022	249	2	free	free	ADJ
ijtc-1022	249	3	float	float	NOUN
ijtc-1022	249	4	ratio	ratio	NOUN
ijtc-1022	249	5	variables	variable	NOUN
ijtc-1022	249	6	may	may	AUX
ijtc-1022	249	7	respond	respond	VERB
ijtc-1022	249	8	to	to	ADP
ijtc-1022	249	9	corporate	corporate	ADJ
ijtc-1022	249	10	actions	action	NOUN
ijtc-1022	249	11	.	.	PUNCT
ijtc-1022	250	1	corporate	corporate	ADJ
ijtc-1022	250	2	actions	action	NOUN
ijtc-1022	250	3	that	that	PRON
ijtc-1022	250	4	cause	cause	VERB
ijtc-1022	250	5	changes	change	NOUN
ijtc-1022	250	6	in	in	ADP
ijtc-1022	250	7	free	free	ADJ
ijtc-1022	250	8	float	float	NOUN
ijtc-1022	250	9	ratios	ratio	NOUN
ijtc-1022	250	10	is	be	AUX
ijtc-1022	250	11	the	the	DET
ijtc-1022	250	12	issuance	issuance	NOUN
ijtc-1022	250	13	of	of	ADP
ijtc-1022	250	14	new	new	ADJ
ijtc-1022	250	15	shares	share	NOUN
ijtc-1022	250	16	(	(	PUNCT
ijtc-1022	250	17	right	right	ADJ
ijtc-1022	250	18	issue	issue	NOUN
ijtc-1022	250	19	)	)	PUNCT
ijtc-1022	250	20	as	as	ADV
ijtc-1022	250	21	well	well	ADV
ijtc-1022	250	22	as	as	ADP
ijtc-1022	250	23	share	share	NOUN
ijtc-1022	250	24	buybacks	buyback	NOUN
ijtc-1022	250	25	(	(	PUNCT
ijtc-1022	250	26	buyback	buyback	NOUN
ijtc-1022	250	27	)	)	PUNCT
ijtc-1022	250	28	.	.	PUNCT
ijtc-1022	251	1	these	these	DET
ijtc-1022	251	2	corporate	corporate	ADJ
ijtc-1022	251	3	actions	action	NOUN
ijtc-1022	251	4	generally	generally	ADV
ijtc-1022	251	5	only	only	ADV
ijtc-1022	251	6	occur	occur	VERB
ijtc-1022	251	7	during	during	ADP
ijtc-1022	251	8	certain	certain	ADJ
ijtc-1022	251	9	periods	period	NOUN
ijtc-1022	251	10	or	or	CCONJ
ijtc-1022	251	11	do	do	AUX
ijtc-1022	251	12	not	not	PART
ijtc-1022	251	13	occur	occur	VERB
ijtc-1022	251	14	continuously	continuously	ADV
ijtc-1022	251	15	in	in	ADP
ijtc-1022	251	16	the	the	DET
ijtc-1022	251	17	long	long	ADJ
ijtc-1022	251	18	term	term	NOUN
ijtc-1022	251	19	.	.	PUNCT
ijtc-1022	252	1	figure	figure	NOUN
ijtc-1022	252	2	2	2	NUM
ijtc-1022	252	3	.	.	PUNCT
ijtc-1022	253	1	changes	change	NOUN
ijtc-1022	253	2	in	in	ADP
ijtc-1022	253	3	the	the	DET
ijtc-1022	253	4	company	company	NOUN
ijtc-1022	253	5	's	's	PART
ijtc-1022	253	6	free	free	ADJ
ijtc-1022	253	7	float	float	NOUN
ijtc-1022	253	8	ratio	ratio	NOUN
ijtc-1022	253	9	2016	2016	NUM
ijtc-1022	253	10	-	-	SYM
ijtc-1022	253	11	2019	2019	NUM
ijtc-1022	253	12	source	source	NOUN
ijtc-1022	253	13	:	:	PUNCT
ijtc-1022	253	14	data	datum	NOUN
ijtc-1022	253	15	processed	process	VERB
ijtc-1022	253	16	the	the	DET
ijtc-1022	253	17	proportion	proportion	NOUN
ijtc-1022	253	18	of	of	ADP
ijtc-1022	253	19	changes	change	NOUN
ijtc-1022	253	20	in	in	ADP
ijtc-1022	253	21	the	the	DET
ijtc-1022	253	22	free	free	ADJ
ijtc-1022	253	23	float	float	NOUN
ijtc-1022	253	24	ratio	ratio	NOUN
ijtc-1022	253	25	in	in	ADP
ijtc-1022	253	26	the	the	DET
ijtc-1022	253	27	research	research	NOUN
ijtc-1022	253	28	period	period	NOUN
ijtc-1022	253	29	can	can	AUX
ijtc-1022	253	30	be	be	AUX
ijtc-1022	253	31	seen	see	VERB
ijtc-1022	253	32	in	in	ADP
ijtc-1022	253	33	figure	figure	NOUN
ijtc-1022	253	34	2	2	NUM
ijtc-1022	253	35	.	.	PUNCT
ijtc-1022	253	36	figure	figure	NOUN
ijtc-1022	253	37	2	2	NUM
ijtc-1022	253	38	shows	show	VERB
ijtc-1022	253	39	that	that	SCONJ
ijtc-1022	253	40	50	50	NUM
ijtc-1022	253	41	%	%	NOUN
ijtc-1022	253	42	of	of	ADP
ijtc-1022	253	43	the	the	DET
ijtc-1022	253	44	samples	sample	NOUN
ijtc-1022	253	45	do	do	AUX
ijtc-1022	253	46	not	not	PART
ijtc-1022	253	47	have	have	AUX
ijtc-1022	253	48	experienced	experience	VERB
ijtc-1022	253	49	in	in	ADP
ijtc-1022	253	50	changes	change	NOUN
ijtc-1022	253	51	the	the	DET
ijtc-1022	253	52	free	free	ADJ
ijtc-1022	253	53	float	float	NOUN
ijtc-1022	253	54	ratio	ratio	NOUN
ijtc-1022	253	55	consecutively	consecutively	ADV
ijtc-1022	253	56	during	during	ADP
ijtc-1022	253	57	the	the	DET
ijtc-1022	253	58	research	research	NOUN
ijtc-1022	253	59	period	period	NOUN
ijtc-1022	253	60	.	.	PUNCT
ijtc-1022	254	1	this	this	PRON
ijtc-1022	254	2	indicates	indicate	VERB
ijtc-1022	254	3	that	that	SCONJ
ijtc-1022	254	4	some	some	DET
ijtc-1022	254	5	companies	company	NOUN
ijtc-1022	254	6	do	do	AUX
ijtc-1022	254	7	not	not	PART
ijtc-1022	254	8	carry	carry	VERB
ijtc-1022	254	9	out	out	ADP
ijtc-1022	254	10	corporate	corporate	ADJ
ijtc-1022	254	11	actions	action	NOUN
ijtc-1022	254	12	every	every	DET
ijtc-1022	254	13	year	year	NOUN
ijtc-1022	254	14	.	.	PUNCT
ijtc-1022	255	1	corporate	corporate	ADJ
ijtc-1022	255	2	actions	action	NOUN
ijtc-1022	255	3	can	can	AUX
ijtc-1022	255	4	cause	cause	VERB
ijtc-1022	255	5	changes	change	NOUN
ijtc-1022	255	6	in	in	ADP
ijtc-1022	255	7	the	the	DET
ijtc-1022	255	8	free	free	ADJ
ijtc-1022	255	9	float	float	NOUN
ijtc-1022	255	10	ratio	ratio	NOUN
ijtc-1022	255	11	.	.	PUNCT
ijtc-1022	256	1	figure	figure	NOUN
ijtc-1022	256	2	2	2	NUM
ijtc-1022	256	3	also	also	ADV
ijtc-1022	256	4	shows	show	VERB
ijtc-1022	256	5	that	that	SCONJ
ijtc-1022	256	6	there	there	PRON
ijtc-1022	256	7	are	be	VERB
ijtc-1022	256	8	18	18	NUM
ijtc-1022	256	9	%	%	NOUN
ijtc-1022	256	10	of	of	ADP
ijtc-1022	256	11	companies	company	NOUN
ijtc-1022	256	12	that	that	PRON
ijtc-1022	256	13	have	have	AUX
ijtc-1022	256	14	not	not	PART
ijtc-1022	256	15	experienced	experience	VERB
ijtc-1022	256	16	a	a	DET
ijtc-1022	256	17	change	change	NOUN
ijtc-1022	256	18	in	in	ADP
ijtc-1022	256	19	the	the	DET
ijtc-1022	256	20	free	free	ADJ
ijtc-1022	256	21	float	float	NOUN
ijtc-1022	256	22	ratio	ratio	NOUN
ijtc-1022	256	23	for	for	ADP
ijtc-1022	256	24	4	4	NUM
ijtc-1022	256	25	years	year	NOUN
ijtc-1022	256	26	.	.	PUNCT
ijtc-1022	257	1	it	it	PRON
ijtc-1022	257	2	may	may	AUX
ijtc-1022	257	3	be	be	AUX
ijtc-1022	257	4	an	an	DET
ijtc-1022	257	5	indication	indication	NOUN
ijtc-1022	257	6	of	of	ADP
ijtc-1022	257	7	the	the	DET
ijtc-1022	257	8	differences	difference	NOUN
ijtc-1022	257	9	in	in	ADP
ijtc-1022	257	10	research	research	NOUN
ijtc-1022	257	11	results	result	NOUN
ijtc-1022	257	12	compared	compare	VERB
ijtc-1022	257	13	to	to	ADP
ijtc-1022	257	14	the	the	DET
ijtc-1022	257	15	research	research	NOUN
ijtc-1022	257	16	hypothesis	hypothesis	NOUN
ijtc-1022	257	17	.	.	PUNCT
ijtc-1022	258	1	conclusion	conclusion	NOUN
ijtc-1022	258	2	the	the	DET
ijtc-1022	258	3	results	result	NOUN
ijtc-1022	258	4	show	show	VERB
ijtc-1022	258	5	,	,	PUNCT
ijtc-1022	258	6	first	first	ADV
ijtc-1022	258	7	,	,	PUNCT
ijtc-1022	258	8	that	that	SCONJ
ijtc-1022	258	9	the	the	DET
ijtc-1022	258	10	earnings	earning	NOUN
ijtc-1022	258	11	management	management	NOUN
ijtc-1022	258	12	variable	variable	NOUN
ijtc-1022	258	13	has	have	VERB
ijtc-1022	258	14	a	a	DET
ijtc-1022	258	15	significant	significant	ADJ
ijtc-1022	258	16	negative	negative	ADJ
ijtc-1022	258	17	effect	effect	NOUN
ijtc-1022	258	18	on	on	ADP
ijtc-1022	258	19	stock	stock	NOUN
ijtc-1022	258	20	return	return	NOUN
ijtc-1022	258	21	.	.	PUNCT
ijtc-1022	259	1	these	these	DET
ijtc-1022	259	2	results	result	VERB
ijtc-1022	259	3	fit	fit	ADJ
ijtc-1022	259	4	istiqomah	istiqomah	NOUN
ijtc-1022	259	5	and	and	CCONJ
ijtc-1022	259	6	adhariani	adhariani	NOUN
ijtc-1022	259	7	(	(	PUNCT
ijtc-1022	259	8	2017	2017	NUM
ijtc-1022	259	9	)	)	PUNCT
ijtc-1022	259	10	,	,	PUNCT
ijtc-1022	259	11	and	and	CCONJ
ijtc-1022	259	12	salim	salim	NOUN
ijtc-1022	259	13	and	and	CCONJ
ijtc-1022	259	14	rusman	rusman	NOUN
ijtc-1022	259	15	(	(	PUNCT
ijtc-1022	259	16	2019	2019	NUM
ijtc-1022	259	17	)	)	PUNCT
ijtc-1022	259	18	as	as	ADV
ijtc-1022	259	19	well	well	ADV
ijtc-1022	259	20	as	as	ADP
ijtc-1022	259	21	several	several	ADJ
ijtc-1022	259	22	cases	case	NOUN
ijtc-1022	259	23	of	of	ADP
ijtc-1022	259	24	earnings	earning	NOUN
ijtc-1022	259	25	management	management	NOUN
ijtc-1022	259	26	such	such	ADJ
ijtc-1022	259	27	as	as	ADP
ijtc-1022	259	28	cip	cip	NOUN
ijtc-1022	259	29	,	,	PUNCT
ijtc-1022	259	30	arcp	arcp	ADJ
ijtc-1022	259	31	and	and	CCONJ
ijtc-1022	259	32	myrx	myrx	NOUN
ijtc-1022	259	33	.	.	PUNCT
ijtc-1022	260	1	second	second	ADJ
ijtc-1022	260	2	,	,	PUNCT
ijtc-1022	260	3	in	in	ADP
ijtc-1022	260	4	this	this	DET
ijtc-1022	260	5	research	research	NOUN
ijtc-1022	260	6	,	,	PUNCT
ijtc-1022	260	7	the	the	DET
ijtc-1022	260	8	dividend	dividend	NOUN
ijtc-1022	260	9	policy	policy	NOUN
ijtc-1022	260	10	variable	variable	NOUN
ijtc-1022	260	11	does	do	AUX
ijtc-1022	260	12	not	not	PART
ijtc-1022	260	13	have	have	VERB
ijtc-1022	260	14	a	a	DET
ijtc-1022	260	15	significant	significant	ADJ
ijtc-1022	260	16	influence	influence	NOUN
ijtc-1022	260	17	on	on	ADP
ijtc-1022	260	18	stock	stock	NOUN
ijtc-1022	260	19	return	return	NOUN
ijtc-1022	260	20	.	.	PUNCT
ijtc-1022	261	1	the	the	DET
ijtc-1022	261	2	results	result	NOUN
ijtc-1022	261	3	support	support	VERB
ijtc-1022	261	4	the	the	DET
ijtc-1022	261	5	client	client	NOUN
ijtc-1022	261	6	effect	effect	NOUN
ijtc-1022	261	7	theory	theory	NOUN
ijtc-1022	261	8	,	,	PUNCT
ijtc-1022	261	9	in	in	ADP
ijtc-1022	261	10	which	which	PRON
ijtc-1022	261	11	the	the	DET
ijtc-1022	261	12	existence	existence	NOUN
ijtc-1022	261	13	of	of	ADP
ijtc-1022	261	14	investor	investor	NOUN
ijtc-1022	261	15	preferences	preference	NOUN
ijtc-1022	261	16	regarding	regard	VERB
ijtc-1022	261	17	sector	sector	NOUN
ijtc-1022	261	18	and	and	CCONJ
ijtc-1022	261	19	time	time	NOUN
ijtc-1022	261	20	in	in	ADP
ijtc-1022	261	21	looking	look	VERB
ijtc-1022	261	22	at	at	ADP
ijtc-1022	261	23	the	the	DET
ijtc-1022	261	24	amount	amount	NOUN
ijtc-1022	261	25	of	of	ADP
ijtc-1022	261	26	dividends	dividend	NOUN
ijtc-1022	261	27	that	that	PRON
ijtc-1022	261	28	will	will	AUX
ijtc-1022	261	29	be	be	AUX
ijtc-1022	261	30	received	receive	VERB
ijtc-1022	261	31	and	and	CCONJ
ijtc-1022	261	32	considered	consider	VERB
ijtc-1022	261	33	in	in	ADP
ijtc-1022	261	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	261	35	financial	financial	ADJ
ijtc-1022	261	36	reporting	reporting	NOUN
ijtc-1022	261	37	and	and	CCONJ
ijtc-1022	261	38	audit	audit	VERB
ijtc-1022	261	39	quality	quality	NOUN
ijtc-1022	261	40	impact	impact	NOUN
ijtc-1022	261	41	on	on	ADP
ijtc-1022	261	42	investment	investment	NOUN
ijtc-1022	261	43	efficiency	efficiency	NOUN
ijtc-1022	261	44	in	in	ADP
ijtc-1022	261	45	indonesian	indonesian	ADJ
ijtc-1022	261	46	transport	transport	NOUN
ijtc-1022	261	47	and	and	CCONJ
ijtc-1022	261	48	logistics	logistic	NOUN
ijtc-1022	261	49	companies	company	NOUN
ijtc-1022	261	50	chinhayu	chinhayu	VERB
ijtc-1022	261	51	and	and	CCONJ
ijtc-1022	261	52	saiful	saiful	PROPN
ijtc-1022	261	53	140	140	NUM
ijtc-1022	261	54	|	|	ADV
ijtc-1022	261	55	ilomata	ilomata	PROPN
ijtc-1022	261	56	international	international	ADJ
ijtc-1022	261	57	journal	journal	NOUN
ijtc-1022	261	58	of	of	ADP
ijtc-1022	261	59	tax	tax	PROPN
ijtc-1022	261	60	&	&	CCONJ
ijtc-1022	261	61	accounting	account	VERB
ijtc-1022	261	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	261	63	making	make	VERB
ijtc-1022	261	64	investment	investment	NOUN
ijtc-1022	261	65	decisions	decision	NOUN
ijtc-1022	261	66	.	.	PUNCT
ijtc-1022	262	1	apart	apart	ADV
ijtc-1022	262	2	from	from	ADP
ijtc-1022	262	3	that	that	PRON
ijtc-1022	262	4	,	,	PUNCT
ijtc-1022	262	5	the	the	DET
ijtc-1022	262	6	dpr	dpr	PROPN
ijtc-1022	262	7	size	size	NOUN
ijtc-1022	262	8	for	for	ADP
ijtc-1022	262	9	property	property	NOUN
ijtc-1022	262	10	and	and	CCONJ
ijtc-1022	262	11	real	real	ADJ
ijtc-1022	262	12	estate	estate	NOUN
ijtc-1022	262	13	sector	sector	NOUN
ijtc-1022	262	14	companies	company	NOUN
ijtc-1022	262	15	is	be	AUX
ijtc-1022	262	16	also	also	ADV
ijtc-1022	262	17	relatively	relatively	ADV
ijtc-1022	262	18	small	small	ADJ
ijtc-1022	262	19	.	.	PUNCT
ijtc-1022	263	1	in	in	ADP
ijtc-1022	263	2	this	this	DET
ijtc-1022	263	3	case	case	NOUN
ijtc-1022	263	4	,	,	PUNCT
ijtc-1022	263	5	it	it	PRON
ijtc-1022	263	6	is	be	AUX
ijtc-1022	263	7	suspected	suspect	VERB
ijtc-1022	263	8	that	that	SCONJ
ijtc-1022	263	9	property	property	NOUN
ijtc-1022	263	10	and	and	CCONJ
ijtc-1022	263	11	real	real	ADJ
ijtc-1022	263	12	estate	estate	NOUN
ijtc-1022	263	13	sector	sector	NOUN
ijtc-1022	263	14	companies	company	NOUN
ijtc-1022	263	15	are	be	AUX
ijtc-1022	263	16	in	in	ADP
ijtc-1022	263	17	a	a	DET
ijtc-1022	263	18	phase	phase	NOUN
ijtc-1022	263	19	expansion	expansion	NOUN
ijtc-1022	263	20	so	so	SCONJ
ijtc-1022	263	21	the	the	DET
ijtc-1022	263	22	dividend	dividend	NOUN
ijtc-1022	263	23	distribution	distribution	NOUN
ijtc-1022	263	24	is	be	AUX
ijtc-1022	263	25	relatively	relatively	ADV
ijtc-1022	263	26	small	small	ADJ
ijtc-1022	263	27	.	.	PUNCT
ijtc-1022	264	1	this	this	DET
ijtc-1022	264	2	result	result	NOUN
ijtc-1022	264	3	also	also	ADV
ijtc-1022	264	4	supports	support	VERB
ijtc-1022	264	5	the	the	DET
ijtc-1022	264	6	company	company	NOUN
ijtc-1022	264	7	life	life	NOUN
ijtc-1022	264	8	cycle	cycle	NOUN
ijtc-1022	264	9	theory	theory	NOUN
ijtc-1022	264	10	.	.	PUNCT
ijtc-1022	265	1	furthermore	furthermore	ADV
ijtc-1022	265	2	,	,	PUNCT
ijtc-1022	265	3	in	in	ADP
ijtc-1022	265	4	the	the	DET
ijtc-1022	265	5	third	third	ADJ
ijtc-1022	265	6	variable	variable	ADJ
ijtc-1022	265	7	test	test	NOUN
ijtc-1022	265	8	,	,	PUNCT
ijtc-1022	265	9	it	it	PRON
ijtc-1022	265	10	is	be	AUX
ijtc-1022	265	11	found	find	VERB
ijtc-1022	265	12	that	that	SCONJ
ijtc-1022	265	13	the	the	DET
ijtc-1022	265	14	free	free	ADJ
ijtc-1022	265	15	float	float	NOUN
ijtc-1022	265	16	ratio	ratio	NOUN
ijtc-1022	265	17	does	do	AUX
ijtc-1022	265	18	not	not	PART
ijtc-1022	265	19	have	have	VERB
ijtc-1022	265	20	a	a	DET
ijtc-1022	265	21	significant	significant	ADJ
ijtc-1022	265	22	effect	effect	NOUN
ijtc-1022	265	23	on	on	ADP
ijtc-1022	265	24	stock	stock	NOUN
ijtc-1022	265	25	return	return	NOUN
ijtc-1022	265	26	.	.	PUNCT
ijtc-1022	266	1	in	in	ADP
ijtc-1022	266	2	this	this	DET
ijtc-1022	266	3	case	case	NOUN
ijtc-1022	266	4	,	,	PUNCT
ijtc-1022	266	5	there	there	PRON
ijtc-1022	266	6	are	be	VERB
ijtc-1022	266	7	differences	difference	NOUN
ijtc-1022	266	8	between	between	ADP
ijtc-1022	266	9	the	the	DET
ijtc-1022	266	10	research	research	NOUN
ijtc-1022	266	11	results	result	NOUN
ijtc-1022	266	12	and	and	CCONJ
ijtc-1022	266	13	the	the	DET
ijtc-1022	266	14	research	research	NOUN
ijtc-1022	266	15	hypothesis	hypothesis	NOUN
ijtc-1022	266	16	.	.	PUNCT
ijtc-1022	267	1	the	the	DET
ijtc-1022	267	2	discrepancy	discrepancy	NOUN
ijtc-1022	267	3	between	between	ADP
ijtc-1022	267	4	the	the	DET
ijtc-1022	267	5	results	result	NOUN
ijtc-1022	267	6	and	and	CCONJ
ijtc-1022	267	7	the	the	DET
ijtc-1022	267	8	research	research	NOUN
ijtc-1022	267	9	hypothesis	hypothesis	NOUN
ijtc-1022	267	10	is	be	AUX
ijtc-1022	267	11	thought	think	VERB
ijtc-1022	267	12	to	to	PART
ijtc-1022	267	13	be	be	AUX
ijtc-1022	267	14	due	due	ADJ
ijtc-1022	267	15	to	to	ADP
ijtc-1022	267	16	differences	difference	NOUN
ijtc-1022	267	17	in	in	ADP
ijtc-1022	267	18	time	time	NOUN
ijtc-1022	267	19	proxies	proxy	NOUN
ijtc-1022	267	20	and	and	CCONJ
ijtc-1022	267	21	countries	country	NOUN
ijtc-1022	267	22	in	in	ADP
ijtc-1022	267	23	the	the	DET
ijtc-1022	267	24	research	research	NOUN
ijtc-1022	267	25	sample	sample	NOUN
ijtc-1022	267	26	.	.	PUNCT
ijtc-1022	268	1	this	this	DET
ijtc-1022	268	2	research	research	NOUN
ijtc-1022	268	3	has	have	VERB
ijtc-1022	268	4	several	several	ADJ
ijtc-1022	268	5	limitations	limitation	NOUN
ijtc-1022	268	6	,	,	PUNCT
ijtc-1022	268	7	such	such	ADJ
ijtc-1022	268	8	as	as	ADP
ijtc-1022	268	9	the	the	DET
ijtc-1022	268	10	sample	sample	NOUN
ijtc-1022	268	11	size	size	NOUN
ijtc-1022	268	12	is	be	AUX
ijtc-1022	268	13	limited	limit	VERB
ijtc-1022	268	14	to	to	ADP
ijtc-1022	268	15	the	the	DET
ijtc-1022	268	16	property	property	NOUN
ijtc-1022	268	17	and	and	CCONJ
ijtc-1022	268	18	real	real	ADJ
ijtc-1022	268	19	estate	estate	NOUN
ijtc-1022	268	20	sector	sector	NOUN
ijtc-1022	268	21	for	for	ADP
ijtc-1022	268	22	the	the	DET
ijtc-1022	268	23	period	period	NOUN
ijtc-1022	268	24	2016	2016	NUM
ijtc-1022	268	25	to	to	ADP
ijtc-1022	268	26	2019	2019	NUM
ijtc-1022	268	27	so	so	SCONJ
ijtc-1022	268	28	it	it	PRON
ijtc-1022	268	29	can	can	AUX
ijtc-1022	268	30	not	not	PART
ijtc-1022	268	31	be	be	AUX
ijtc-1022	268	32	concluded	conclude	VERB
ijtc-1022	268	33	about	about	ADP
ijtc-1022	268	34	all	all	DET
ijtc-1022	268	35	companies	company	NOUN
ijtc-1022	268	36	listed	list	VERB
ijtc-1022	268	37	on	on	ADP
ijtc-1022	268	38	the	the	DET
ijtc-1022	268	39	indonesian	indonesian	ADJ
ijtc-1022	268	40	stock	stock	PROPN
ijtc-1022	268	41	exchange	exchange	PROPN
ijtc-1022	268	42	.	.	PUNCT
ijtc-1022	269	1	apart	apart	ADV
ijtc-1022	269	2	from	from	ADP
ijtc-1022	269	3	that	that	PRON
ijtc-1022	269	4	,	,	PUNCT
ijtc-1022	269	5	in	in	ADP
ijtc-1022	269	6	this	this	DET
ijtc-1022	269	7	research	research	NOUN
ijtc-1022	269	8	,	,	PUNCT
ijtc-1022	269	9	the	the	DET
ijtc-1022	269	10	free	free	ADJ
ijtc-1022	269	11	float	float	NOUN
ijtc-1022	269	12	ratio	ratio	NOUN
ijtc-1022	269	13	variable	variable	NOUN
ijtc-1022	269	14	used	use	VERB
ijtc-1022	269	15	is	be	AUX
ijtc-1022	269	16	limited	limit	VERB
ijtc-1022	269	17	to	to	ADP
ijtc-1022	269	18	using	use	VERB
ijtc-1022	269	19	ratios	ratio	NOUN
ijtc-1022	269	20	and	and	CCONJ
ijtc-1022	269	21	does	do	AUX
ijtc-1022	269	22	not	not	PART
ijtc-1022	269	23	use	use	VERB
ijtc-1022	269	24	further	further	ADJ
ijtc-1022	269	25	variables	variable	NOUN
ijtc-1022	269	26	in	in	ADP
ijtc-1022	269	27	the	the	DET
ijtc-1022	269	28	form	form	NOUN
ijtc-1022	269	29	of	of	ADP
ijtc-1022	269	30	adjustment	adjustment	NOUN
ijtc-1022	269	31	index	index	NOUN
ijtc-1022	269	32	free	free	ADJ
ijtc-1022	269	33	float	float	NOUN
ijtc-1022	269	34	ratio	ratio	NOUN
ijtc-1022	269	35	.	.	PUNCT
ijtc-1022	270	1	thus	thus	ADV
ijtc-1022	270	2	,	,	PUNCT
ijtc-1022	270	3	in	in	ADP
ijtc-1022	270	4	future	future	ADJ
ijtc-1022	270	5	research	research	NOUN
ijtc-1022	270	6	,	,	PUNCT
ijtc-1022	270	7	the	the	DET
ijtc-1022	270	8	analysis	analysis	NOUN
ijtc-1022	270	9	can	can	AUX
ijtc-1022	270	10	be	be	AUX
ijtc-1022	270	11	carried	carry	VERB
ijtc-1022	270	12	out	out	ADP
ijtc-1022	270	13	on	on	ADP
ijtc-1022	270	14	differences	difference	NOUN
ijtc-1022	270	15	in	in	ADP
ijtc-1022	270	16	sectors	sector	NOUN
ijtc-1022	270	17	and	and	CCONJ
ijtc-1022	270	18	data	datum	NOUN
ijtc-1022	270	19	proxies	proxy	NOUN
ijtc-1022	270	20	selected	select	VERB
ijtc-1022	270	21	in	in	ADP
ijtc-1022	270	22	the	the	DET
ijtc-1022	270	23	research	research	NOUN
ijtc-1022	270	24	period	period	NOUN
ijtc-1022	270	25	.	.	PUNCT
ijtc-1022	271	1	for	for	ADP
ijtc-1022	271	2	investors	investor	NOUN
ijtc-1022	271	3	,	,	PUNCT
ijtc-1022	271	4	the	the	DET
ijtc-1022	271	5	results	result	NOUN
ijtc-1022	271	6	of	of	ADP
ijtc-1022	271	7	this	this	DET
ijtc-1022	271	8	research	research	NOUN
ijtc-1022	271	9	can	can	AUX
ijtc-1022	271	10	be	be	AUX
ijtc-1022	271	11	a	a	DET
ijtc-1022	271	12	reference	reference	NOUN
ijtc-1022	271	13	for	for	ADP
ijtc-1022	271	14	early	early	ADJ
ijtc-1022	271	15	identification	identification	NOUN
ijtc-1022	271	16	of	of	ADP
ijtc-1022	271	17	earnings	earning	NOUN
ijtc-1022	271	18	management	management	NOUN
ijtc-1022	271	19	using	use	VERB
ijtc-1022	271	20	existing	exist	VERB
ijtc-1022	271	21	financial	financial	ADJ
ijtc-1022	271	22	report	report	NOUN
ijtc-1022	271	23	data	datum	NOUN
ijtc-1022	271	24	.	.	PUNCT
ijtc-1022	272	1	in	in	ADP
ijtc-1022	272	2	terms	term	NOUN
ijtc-1022	272	3	of	of	ADP
ijtc-1022	272	4	dividend	dividend	NOUN
ijtc-1022	272	5	policy	policy	NOUN
ijtc-1022	272	6	,	,	PUNCT
ijtc-1022	272	7	this	this	DET
ijtc-1022	272	8	research	research	NOUN
ijtc-1022	272	9	shows	show	VERB
ijtc-1022	272	10	that	that	SCONJ
ijtc-1022	272	11	dividend	dividend	NOUN
ijtc-1022	272	12	policy	policy	NOUN
ijtc-1022	272	13	does	do	AUX
ijtc-1022	272	14	not	not	PART
ijtc-1022	272	15	have	have	VERB
ijtc-1022	272	16	a	a	DET
ijtc-1022	272	17	significant	significant	ADJ
ijtc-1022	272	18	influence	influence	NOUN
ijtc-1022	272	19	.	.	PUNCT
ijtc-1022	273	1	however	however	ADV
ijtc-1022	273	2	,	,	PUNCT
ijtc-1022	273	3	considering	consider	VERB
ijtc-1022	273	4	the	the	DET
ijtc-1022	273	5	data	datum	NOUN
ijtc-1022	273	6	in	in	ADP
ijtc-1022	273	7	the	the	DET
ijtc-1022	273	8	research	research	NOUN
ijtc-1022	273	9	,	,	PUNCT
ijtc-1022	273	10	investors	investor	NOUN
ijtc-1022	273	11	can	can	AUX
ijtc-1022	273	12	consider	consider	VERB
ijtc-1022	273	13	the	the	DET
ijtc-1022	273	14	pattern	pattern	NOUN
ijtc-1022	273	15	of	of	ADP
ijtc-1022	273	16	dividend	dividend	NOUN
ijtc-1022	273	17	distribution	distribution	NOUN
ijtc-1022	273	18	amounts	amount	VERB
ijtc-1022	273	19	for	for	ADP
ijtc-1022	273	20	each	each	DET
ijtc-1022	273	21	sector	sector	NOUN
ijtc-1022	273	22	in	in	ADP
ijtc-1022	273	23	making	make	VERB
ijtc-1022	273	24	their	their	PRON
ijtc-1022	273	25	investment	investment	NOUN
ijtc-1022	273	26	decisions	decision	NOUN
ijtc-1022	273	27	.	.	PUNCT
ijtc-1022	274	1	this	this	PRON
ijtc-1022	274	2	also	also	ADV
ijtc-1022	274	3	applies	apply	VERB
ijtc-1022	274	4	to	to	ADP
ijtc-1022	274	5	the	the	DET
ijtc-1022	274	6	free	free	ADJ
ijtc-1022	274	7	float	float	NOUN
ijtc-1022	274	8	ratio	ratio	NOUN
ijtc-1022	274	9	variables	variable	NOUN
ijtc-1022	274	10	test	test	NOUN
ijtc-1022	274	11	which	which	PRON
ijtc-1022	274	12	shows	show	VERB
ijtc-1022	274	13	an	an	DET
ijtc-1022	274	14	insignificant	insignificant	ADJ
ijtc-1022	274	15	effect	effect	NOUN
ijtc-1022	274	16	on	on	ADP
ijtc-1022	274	17	stock	stock	NOUN
ijtc-1022	274	18	returns	return	NOUN
ijtc-1022	274	19	.	.	PUNCT
ijtc-1022	275	1	however	however	ADV
ijtc-1022	275	2	,	,	PUNCT
ijtc-1022	275	3	research	research	NOUN
ijtc-1022	275	4	on	on	ADP
ijtc-1022	275	5	the	the	DET
ijtc-1022	275	6	free	free	ADJ
ijtc-1022	275	7	float	float	NOUN
ijtc-1022	275	8	ratio	ratio	NOUN
ijtc-1022	275	9	in	in	ADP
ijtc-1022	275	10	indonesia	indonesia	PROPN
ijtc-1022	275	11	is	be	AUX
ijtc-1022	275	12	still	still	ADV
ijtc-1022	275	13	limited	limited	ADJ
ijtc-1022	275	14	.	.	PUNCT
ijtc-1022	276	1	this	this	PRON
ijtc-1022	276	2	is	be	AUX
ijtc-1022	276	3	an	an	DET
ijtc-1022	276	4	opportunity	opportunity	NOUN
ijtc-1022	276	5	for	for	ADP
ijtc-1022	276	6	carrying	carry	VERB
ijtc-1022	276	7	out	out	ADP
ijtc-1022	276	8	further	further	ADJ
ijtc-1022	276	9	research	research	NOUN
ijtc-1022	276	10	.	.	PUNCT
ijtc-1022	277	1	reference	reference	NOUN
ijtc-1022	277	2	adhariani	adhariani	PROPN
ijtc-1022	277	3	,	,	PUNCT
ijtc-1022	277	4	d.	d.	PROPN
ijtc-1022	277	5	(	(	PUNCT
ijtc-1022	277	6	2021	2021	NUM
ijtc-1022	277	7	)	)	PUNCT
ijtc-1022	277	8	.	.	PUNCT
ijtc-1022	278	1	the	the	DET
ijtc-1022	278	2	shape	shape	NOUN
ijtc-1022	278	3	of	of	ADP
ijtc-1022	278	4	water	water	NOUN
ijtc-1022	278	5	:	:	PUNCT
ijtc-1022	278	6	analysis	analysis	NOUN
ijtc-1022	278	7	of	of	ADP
ijtc-1022	278	8	corporate	corporate	ADJ
ijtc-1022	278	9	water	water	NOUN
ijtc-1022	278	10	disclosure	disclosure	NOUN
ijtc-1022	278	11	in	in	ADP
ijtc-1022	278	12	indonesia	indonesia	PROPN
ijtc-1022	278	13	.	.	PUNCT
ijtc-1022	279	1	australasian	australasian	ADJ
ijtc-1022	279	2	accounting	accounting	NOUN
ijtc-1022	279	3	,	,	PUNCT
ijtc-1022	279	4	business	business	NOUN
ijtc-1022	279	5	and	and	CCONJ
ijtc-1022	279	6	finance	finance	NOUN
ijtc-1022	279	7	journal	journal	NOUN
ijtc-1022	279	8	,	,	PUNCT
ijtc-1022	279	9	15(4	15(4	NUM
ijtc-1022	279	10	)	)	PUNCT
ijtc-1022	279	11	,	,	PUNCT
ijtc-1022	279	12	121–134	121–134	NUM
ijtc-1022	279	13	.	.	PUNCT
ijtc-1022	279	14	https://doi.org/10.14453/aabfj.v15i4.7	https://doi.org/10.14453/aabfj.v15i4.7	PROPN
ijtc-1022	279	15	adiwibowo	adiwibowo	PROPN
ijtc-1022	279	16	,	,	PUNCT
ijtc-1022	279	17	a.	a.	PROPN
ijtc-1022	279	18	s.	s.	PROPN
ijtc-1022	279	19	(	(	PUNCT
ijtc-1022	279	20	2018	2018	NUM
ijtc-1022	279	21	)	)	PUNCT
ijtc-1022	279	22	.	.	PUNCT
ijtc-1022	280	1	the	the	DET
ijtc-1022	280	2	influence	influence	NOUN
ijtc-1022	280	3	of	of	ADP
ijtc-1022	280	4	earnings	earning	NOUN
ijtc-1022	280	5	management	management	NOUN
ijtc-1022	280	6	,	,	PUNCT
ijtc-1022	280	7	company	company	NOUN
ijtc-1022	280	8	size	size	NOUN
ijtc-1022	280	9	and	and	CCONJ
ijtc-1022	280	10	leverage	leverage	NOUN
ijtc-1022	280	11	on	on	ADP
ijtc-1022	280	12	return	return	NOUN
ijtc-1022	280	13	stocks	stock	NOUN
ijtc-1022	280	14	with	with	ADP
ijtc-1022	280	15	dividend	dividend	NOUN
ijtc-1022	280	16	policy	policy	NOUN
ijtc-1022	280	17	as	as	ADP
ijtc-1022	280	18	a	a	DET
ijtc-1022	280	19	moderating	moderate	VERB
ijtc-1022	280	20	variable	variable	NOUN
ijtc-1022	280	21	.	.	PUNCT
ijtc-1022	281	1	pamulang	pamulang	PROPN
ijtc-1022	281	2	university	university	PROPN
ijtc-1022	281	3	accounting	accounting	NOUN
ijtc-1022	281	4	scientific	scientific	ADJ
ijtc-1022	281	5	journal	journal	NOUN
ijtc-1022	281	6	,	,	PUNCT
ijtc-1022	281	7	6(2	6(2	NUM
ijtc-1022	281	8	)	)	PUNCT
ijtc-1022	281	9	,	,	PUNCT
ijtc-1022	281	10	203–222	203–222	NUM
ijtc-1022	281	11	.	.	PUNCT
ijtc-1022	281	12	alami	alami	PROPN
ijtc-1022	281	13	,	,	PUNCT
ijtc-1022	281	14	e.	e.	PROPN
ijtc-1022	281	15	(	(	PUNCT
ijtc-1022	281	16	2021	2021	NUM
ijtc-1022	281	17	)	)	PUNCT
ijtc-1022	281	18	.	.	PUNCT
ijtc-1022	282	1	pengaruh	pengaruh	NOUN
ijtc-1022	282	2	manajemen	manajeman	NOUN
ijtc-1022	282	3	laba	laba	PROPN
ijtc-1022	282	4	terhadap	terhadap	PROPN
ijtc-1022	282	5	underpricing	underpricing	PROPN
ijtc-1022	282	6	dan	dan	PROPN
ijtc-1022	282	7	return	return	PROPN
ijtc-1022	282	8	saham	saham	PROPN
ijtc-1022	282	9	setelah	setelah	PROPN
ijtc-1022	282	10	initial	initial	ADJ
ijtc-1022	282	11	public	public	ADJ
ijtc-1022	282	12	offering	offering	NOUN
ijtc-1022	282	13	.	.	PUNCT
ijtc-1022	283	1	jurnal	jurnal	ADJ
ijtc-1022	283	2	akuntansi	akuntansi	PROPN
ijtc-1022	283	3	dan	dan	PROPN
ijtc-1022	283	4	keuangan	keuangan	PROPN
ijtc-1022	283	5	islam	islam	PROPN
ijtc-1022	283	6	,	,	PUNCT
ijtc-1022	283	7	02(01	02(01	NUM
ijtc-1022	283	8	)	)	PUNCT
ijtc-1022	283	9	,	,	PUNCT
ijtc-1022	283	10	92–111	92–111	PROPN
ijtc-1022	283	11	.	.	PUNCT
ijtc-1022	284	1	http://ejournal.radenintan.ac.id/index.php/al-mal/index	http://ejournal.radenintan.ac.id/index.php/al-mal/index	PROPN
ijtc-1022	284	2	arifin	arifin	PROPN
ijtc-1022	284	3	,	,	PUNCT
ijtc-1022	284	4	n.	n.	PROPN
ijtc-1022	284	5	f.	f.	PROPN
ijtc-1022	284	6	,	,	PUNCT
ijtc-1022	284	7	&	&	CCONJ
ijtc-1022	284	8	agustami	agustami	PROPN
ijtc-1022	284	9	,	,	PUNCT
ijtc-1022	284	10	s.	s.	PROPN
ijtc-1022	284	11	(	(	PUNCT
ijtc-1022	284	12	2017	2017	NUM
ijtc-1022	284	13	)	)	PUNCT
ijtc-1022	284	14	.	.	PUNCT
ijtc-1022	285	1	pengaruh	pengaruh	NOUN
ijtc-1022	285	2	likuiditas	likuidita	NOUN
ijtc-1022	285	3	,	,	PUNCT
ijtc-1022	285	4	solvabilitas	solvabilita	NOUN
ijtc-1022	285	5	,	,	PUNCT
ijtc-1022	285	6	profitabilitas	profitabilita	NOUN
ijtc-1022	285	7	,	,	PUNCT
ijtc-1022	285	8	rasio	rasio	PROPN
ijtc-1022	285	9	pasar	pasar	PROPN
ijtc-1022	285	10	,	,	PUNCT
ijtc-1022	285	11	dan	dan	PROPN
ijtc-1022	285	12	ukuran	ukuran	PROPN
ijtc-1022	285	13	perusahaan	perusahaan	PROPN
ijtc-1022	285	14	terhadap	terhadap	PROPN
ijtc-1022	285	15	harga	harga	PROPN
ijtc-1022	285	16	saham	saham	PROPN
ijtc-1022	285	17	(	(	PUNCT
ijtc-1022	285	18	studi	studi	PROPN
ijtc-1022	285	19	pada	pada	PROPN
ijtc-1022	285	20	perusahaan	perusahaan	PROPN
ijtc-1022	285	21	subsektor	subsektor	PROPN
ijtc-1022	285	22	perkebunan	perkebunan	PROPN
ijtc-1022	285	23	yang	yang	PROPN
ijtc-1022	285	24	terdaftar	terdaftar	PROPN
ijtc-1022	285	25	di	di	PROPN
ijtc-1022	285	26	bursa	bursa	PROPN
ijtc-1022	285	27	efek	efek	NOUN
ijtc-1022	285	28	indonesia	indonesia	PROPN
ijtc-1022	285	29	tahun	tahun	PROPN
ijtc-1022	285	30	2010	2010	NUM
ijtc-1022	285	31	-	-	SYM
ijtc-1022	285	32	2014	2014	NUM
ijtc-1022	285	33	)	)	PUNCT
ijtc-1022	285	34	.	.	PUNCT
ijtc-1022	286	1	jurnal	jurnal	PROPN
ijtc-1022	286	2	riset	riset	PROPN
ijtc-1022	286	3	akuntansi	akuntansi	PROPN
ijtc-1022	286	4	dan	dan	PROPN
ijtc-1022	286	5	keuangan	keuangan	PROPN
ijtc-1022	286	6	,	,	PUNCT
ijtc-1022	286	7	4(3	4(3	NUM
ijtc-1022	286	8	)	)	PUNCT
ijtc-1022	286	9	.	.	PUNCT
ijtc-1022	287	1	https://doi.org/10.17509/jrak.v4i3.4673	https://doi.org/10.17509/jrak.v4i3.4673	PROPN
ijtc-1022	287	2	astarina	astarina	PROPN
ijtc-1022	287	3	,	,	PUNCT
ijtc-1022	287	4	y.	y.	PROPN
ijtc-1022	287	5	,	,	PUNCT
ijtc-1022	287	6	dimyati	dimyati	PROPN
ijtc-1022	287	7	,	,	PUNCT
ijtc-1022	287	8	l.	l.	PROPN
ijtc-1022	287	9	,	,	PUNCT
ijtc-1022	287	10	&	&	CCONJ
ijtc-1022	287	11	sari	sari	PROPN
ijtc-1022	287	12	,	,	PUNCT
ijtc-1022	287	13	w.	w.	PROPN
ijtc-1022	287	14	n.	n.	PROPN
ijtc-1022	287	15	(	(	PUNCT
ijtc-1022	287	16	2019	2019	NUM
ijtc-1022	287	17	)	)	PUNCT
ijtc-1022	287	18	.	.	PUNCT
ijtc-1022	288	1	pengaruh	pengaruh	PROPN
ijtc-1022	288	2	kebijakan	kebijakan	AUX
ijtc-1022	288	3	dividen	dividen	PROPN
ijtc-1022	288	4	terhadap	terhadap	PROPN
ijtc-1022	288	5	return	return	PROPN
ijtc-1022	288	6	saham	saham	PROPN
ijtc-1022	288	7	pada	pada	PROPN
ijtc-1022	288	8	perusahaan	perusahaan	PROPN
ijtc-1022	288	9	industri	industri	PROPN
ijtc-1022	288	10	manufaktur	manufaktur	PROPN
ijtc-1022	288	11	yang	yang	PROPN
ijtc-1022	288	12	terdaftar	terdaftar	PROPN
ijtc-1022	288	13	di	di	PROPN
ijtc-1022	288	14	bursa	bursa	PROPN
ijtc-1022	288	15	efek	efek	PROPN
ijtc-1022	288	16	.	.	PUNCT
ijtc-1022	289	1	baker	baker	PROPN
ijtc-1022	289	2	,	,	PUNCT
ijtc-1022	289	3	h.	h.	PROPN
ijtc-1022	289	4	k.	k.	PROPN
ijtc-1022	289	5	,	,	PUNCT
ijtc-1022	289	6	&	&	CCONJ
ijtc-1022	289	7	powell	powell	PROPN
ijtc-1022	289	8	,	,	PUNCT
ijtc-1022	289	9	g.	g.	PROPN
ijtc-1022	289	10	e.	e.	PROPN
ijtc-1022	289	11	(	(	PUNCT
ijtc-1022	289	12	1999	1999	NUM
ijtc-1022	289	13	)	)	PUNCT
ijtc-1022	289	14	.	.	PUNCT
ijtc-1022	290	1	how	how	SCONJ
ijtc-1022	290	2	corporate	corporate	ADJ
ijtc-1022	290	3	managers	manager	NOUN
ijtc-1022	290	4	view	view	VERB
ijtc-1022	290	5	dividend	dividend	NOUN
ijtc-1022	290	6	policy	policy	NOUN
ijtc-1022	290	7	.	.	PUNCT
ijtc-1022	291	1	journal	journal	NOUN
ijtc-1022	291	2	of	of	ADP
ijtc-1022	291	3	business	business	NOUN
ijtc-1022	291	4	and	and	CCONJ
ijtc-1022	291	5	economics	economic	NOUN
ijtc-1022	291	6	,	,	PUNCT
ijtc-1022	291	7	38(2	38(2	NOUN
ijtc-1022	291	8	)	)	PUNCT
ijtc-1022	291	9	,	,	PUNCT
ijtc-1022	291	10	17–35	17–35	NUM
ijtc-1022	291	11	.	.	PUNCT
ijtc-1022	292	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	292	2	financial	financial	ADJ
ijtc-1022	292	3	reporting	reporting	NOUN
ijtc-1022	292	4	and	and	CCONJ
ijtc-1022	292	5	audit	audit	VERB
ijtc-1022	292	6	quality	quality	NOUN
ijtc-1022	292	7	impact	impact	NOUN
ijtc-1022	292	8	on	on	ADP
ijtc-1022	292	9	investment	investment	NOUN
ijtc-1022	292	10	efficiency	efficiency	NOUN
ijtc-1022	292	11	in	in	ADP
ijtc-1022	292	12	indonesian	indonesian	ADJ
ijtc-1022	292	13	transport	transport	NOUN
ijtc-1022	292	14	and	and	CCONJ
ijtc-1022	292	15	logistics	logistic	NOUN
ijtc-1022	292	16	companies	company	NOUN
ijtc-1022	292	17	chinhayu	chinhayu	VERB
ijtc-1022	292	18	and	and	CCONJ
ijtc-1022	292	19	saiful	saiful	PROPN
ijtc-1022	292	20	141	141	NUM
ijtc-1022	292	21	|	|	NOUN
ijtc-1022	292	22	ilomata	ilomata	PROPN
ijtc-1022	292	23	international	international	ADJ
ijtc-1022	292	24	journal	journal	NOUN
ijtc-1022	292	25	of	of	ADP
ijtc-1022	292	26	tax	tax	PROPN
ijtc-1022	292	27	&	&	CCONJ
ijtc-1022	292	28	accounting	account	VERB
ijtc-1022	292	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	292	30	berle	berle	NOUN
ijtc-1022	292	31	,	,	PUNCT
ijtc-1022	292	32	a.	a.	NOUN
ijtc-1022	292	33	a.	a.	PROPN
ijtc-1022	292	34	,	,	PUNCT
ijtc-1022	292	35	&	&	CCONJ
ijtc-1022	292	36	means	means	PROPN
ijtc-1022	292	37	,	,	PUNCT
ijtc-1022	292	38	g.	g.	PROPN
ijtc-1022	292	39	c.	c.	PROPN
ijtc-1022	292	40	(	(	PUNCT
ijtc-1022	292	41	1932	1932	NUM
ijtc-1022	292	42	)	)	PUNCT
ijtc-1022	292	43	.	.	PUNCT
ijtc-1022	293	1	the	the	DET
ijtc-1022	293	2	modern	modern	ADJ
ijtc-1022	293	3	corporation	corporation	NOUN
ijtc-1022	293	4	and	and	CCONJ
ijtc-1022	293	5	private	private	ADJ
ijtc-1022	293	6	property	property	NOUN
ijtc-1022	293	7	.	.	PUNCT
ijtc-1022	294	1	bhattacharya	bhattacharya	PROPN
ijtc-1022	294	2	,	,	PUNCT
ijtc-1022	294	3	s.	s.	PROPN
ijtc-1022	294	4	(	(	PUNCT
ijtc-1022	294	5	1979	1979	NUM
ijtc-1022	294	6	)	)	PUNCT
ijtc-1022	294	7	.	.	PUNCT
ijtc-1022	295	1	imperfect	imperfect	ADJ
ijtc-1022	295	2	information	information	NOUN
ijtc-1022	295	3	,	,	PUNCT
ijtc-1022	295	4	dividend	dividend	NOUN
ijtc-1022	295	5	policy	policy	NOUN
ijtc-1022	295	6	,	,	PUNCT
ijtc-1022	295	7	and	and	CCONJ
ijtc-1022	295	8	“	"	PUNCT
ijtc-1022	295	9	the	the	DET
ijtc-1022	295	10	bird	bird	NOUN
ijtc-1022	295	11	in	in	ADP
ijtc-1022	295	12	the	the	DET
ijtc-1022	295	13	hand	hand	NOUN
ijtc-1022	295	14	”	"	PUNCT
ijtc-1022	295	15	fallacy	fallacy	NOUN
ijtc-1022	295	16	.	.	PUNCT
ijtc-1022	296	1	the	the	DET
ijtc-1022	296	2	bell	bell	PROPN
ijtc-1022	296	3	journal	journal	PROPN
ijtc-1022	296	4	of	of	ADP
ijtc-1022	296	5	economics	economic	NOUN
ijtc-1022	296	6	,	,	PUNCT
ijtc-1022	296	7	10(1	10(1	NUM
ijtc-1022	296	8	)	)	PUNCT
ijtc-1022	296	9	,	,	PUNCT
ijtc-1022	296	10	259–270	259–270	NUM
ijtc-1022	296	11	.	.	PUNCT
ijtc-1022	297	1	biswal	biswal	PROPN
ijtc-1022	297	2	,	,	PUNCT
ijtc-1022	297	3	p.	p.	PROPN
ijtc-1022	297	4	c.	c.	PROPN
ijtc-1022	297	5	(	(	PUNCT
ijtc-1022	297	6	2003	2003	NUM
ijtc-1022	297	7	)	)	PUNCT
ijtc-1022	297	8	.	.	PUNCT
ijtc-1022	298	1	free	free	ADJ
ijtc-1022	298	2	float	float	PROPN
ijtc-1022	298	3	sensex	sensex	NOUN
ijtc-1022	298	4	is	be	AUX
ijtc-1022	298	5	a	a	DET
ijtc-1022	298	6	better	well	ADJ
ijtc-1022	298	7	index	index	NOUN
ijtc-1022	298	8	(	(	PUNCT
ijtc-1022	298	9	pp	pp	ADJ
ijtc-1022	298	10	.	.	PUNCT
ijtc-1022	299	1	1–8	1–8	NUM
ijtc-1022	299	2	)	)	PUNCT
ijtc-1022	299	3	.	.	PUNCT
ijtc-1022	300	1	bostanci	bostanci	PROPN
ijtc-1022	300	2	,	,	PUNCT
ijtc-1022	300	3	f.	f.	PROPN
ijtc-1022	300	4	,	,	PUNCT
ijtc-1022	300	5	&	&	CCONJ
ijtc-1022	300	6	kilic	kilic	PROPN
ijtc-1022	300	7	,	,	PUNCT
ijtc-1022	300	8	s.	s.	PROPN
ijtc-1022	300	9	(	(	PUNCT
ijtc-1022	300	10	2010	2010	NUM
ijtc-1022	300	11	)	)	PUNCT
ijtc-1022	300	12	.	.	PUNCT
ijtc-1022	301	1	the	the	DET
ijtc-1022	301	2	effects	effect	NOUN
ijtc-1022	301	3	of	of	ADP
ijtc-1022	301	4	free	free	ADJ
ijtc-1022	301	5	float	float	NOUN
ijtc-1022	301	6	ratios	ratio	NOUN
ijtc-1022	301	7	on	on	ADP
ijtc-1022	301	8	market	market	NOUN
ijtc-1022	301	9	performance	performance	NOUN
ijtc-1022	301	10	:	:	PUNCT
ijtc-1022	301	11	an	an	DET
ijtc-1022	301	12	empirical	empirical	ADJ
ijtc-1022	301	13	study	study	NOUN
ijtc-1022	301	14	on	on	ADP
ijtc-1022	301	15	the	the	DET
ijtc-1022	301	16	istanbul	istanbul	PROPN
ijtc-1022	301	17	stock	stock	PROPN
ijtc-1022	301	18	exchange	exchange	PROPN
ijtc-1022	301	19	.	.	PUNCT
ijtc-1022	302	1	istanbul	istanbul	PROPN
ijtc-1022	302	2	stock	stock	PROPN
ijtc-1022	302	3	exchange	exchange	PROPN
ijtc-1022	302	4	review	review	PROPN
ijtc-1022	302	5	,	,	PUNCT
ijtc-1022	302	6	12(45	12(45	NUM
ijtc-1022	302	7	)	)	PUNCT
ijtc-1022	302	8	,	,	PUNCT
ijtc-1022	302	9	1	1	NUM
ijtc-1022	302	10	–	–	PUNCT
ijtc-1022	302	11	25	25	NUM
ijtc-1022	302	12	.	.	PUNCT
ijtc-1022	303	1	çalişkan	çalişkan	PROPN
ijtc-1022	303	2	,	,	PUNCT
ijtc-1022	303	3	m.	m.	NOUN
ijtc-1022	303	4	t.	t.	PROPN
ijtc-1022	303	5	,	,	PUNCT
ijtc-1022	303	6	&	&	CCONJ
ijtc-1022	303	7	keresteci̇oğlu	keresteci̇oğlu	PROPN
ijtc-1022	303	8	,	,	PUNCT
ijtc-1022	303	9	s.	s.	PROPN
ijtc-1022	303	10	(	(	PUNCT
ijtc-1022	303	11	2013	2013	NUM
ijtc-1022	303	12	)	)	PUNCT
ijtc-1022	303	13	.	.	PUNCT
ijtc-1022	304	1	effects	effect	NOUN
ijtc-1022	304	2	of	of	ADP
ijtc-1022	304	3	free	free	ADJ
ijtc-1022	304	4	float	float	NOUN
ijtc-1022	304	5	ratios	ratio	NOUN
ijtc-1022	304	6	on	on	ADP
ijtc-1022	304	7	stock	stock	NOUN
ijtc-1022	304	8	prices	price	NOUN
ijtc-1022	304	9	:	:	PUNCT
ijtc-1022	304	10	an	an	DET
ijtc-1022	304	11	application	application	NOUN
ijtc-1022	304	12	on	on	ADP
ijtc-1022	304	13	ise	ise	PROPN
ijtc-1022	304	14	.	.	PUNCT
ijtc-1022	305	1	doğuş	doğuş	PROPN
ijtc-1022	305	2	üniversitesi	üniversitesi	PROPN
ijtc-1022	305	3	dergisi	dergisi	PROPN
ijtc-1022	305	4	,	,	PUNCT
ijtc-1022	305	5	14(2	14(2	NUM
ijtc-1022	305	6	)	)	PUNCT
ijtc-1022	305	7	,	,	PUNCT
ijtc-1022	305	8	165–174	165–174	NUM
ijtc-1022	305	9	.	.	PUNCT
ijtc-1022	306	1	dana	dana	PROPN
ijtc-1022	306	2	,	,	PUNCT
ijtc-1022	306	3	i.	i.	PROPN
ijtc-1022	306	4	w.	w.	PROPN
ijtc-1022	306	5	,	,	PUNCT
ijtc-1022	306	6	&	&	CCONJ
ijtc-1022	306	7	artini	artini	PROPN
ijtc-1022	306	8	,	,	PUNCT
ijtc-1022	306	9	n.	n.	PROPN
ijtc-1022	306	10	k.	k.	PROPN
ijtc-1022	306	11	j.	j.	PROPN
ijtc-1022	306	12	(	(	PUNCT
ijtc-1022	306	13	2021	2021	NUM
ijtc-1022	306	14	)	)	PUNCT
ijtc-1022	306	15	.	.	PUNCT
ijtc-1022	307	1	baris	baris	PROPN
ijtc-1022	307	2	memedi	memedi	PROPN
ijtc-1022	307	3	dance	dance	PROPN
ijtc-1022	307	4	in	in	ADP
ijtc-1022	307	5	jatiluwih	jatiluwih	PROPN
ijtc-1022	307	6	village	village	PROPN
ijtc-1022	307	7	tabanan	tabanan	PRON
ijtc-1022	307	8	bali	bali	VERB
ijtc-1022	307	9	:	:	PUNCT
ijtc-1022	307	10	a	a	DET
ijtc-1022	307	11	strategy	strategy	NOUN
ijtc-1022	307	12	to	to	PART
ijtc-1022	307	13	preserve	preserve	VERB
ijtc-1022	307	14	traditional	traditional	ADJ
ijtc-1022	307	15	arts	art	NOUN
ijtc-1022	307	16	.	.	PUNCT
ijtc-1022	308	1	harmonia	harmonia	PROPN
ijtc-1022	308	2	:	:	PUNCT
ijtc-1022	308	3	journal	journal	PROPN
ijtc-1022	308	4	of	of	ADP
ijtc-1022	308	5	arts	arts	PROPN
ijtc-1022	308	6	research	research	NOUN
ijtc-1022	308	7	and	and	CCONJ
ijtc-1022	308	8	education	education	NOUN
ijtc-1022	308	9	,	,	PUNCT
ijtc-1022	308	10	21(2	21(2	NUM
ijtc-1022	308	11	)	)	PUNCT
ijtc-1022	308	12	,	,	PUNCT
ijtc-1022	308	13	256–265	256–265	NUM
ijtc-1022	308	14	.	.	PUNCT
ijtc-1022	309	1	https://doi.org/10.15294/harmonia.v21i2.31890	https://doi.org/10.15294/harmonia.v21i2.31890	VERB
ijtc-1022	309	2	dewi	dewi	PROPN
ijtc-1022	309	3	,	,	PUNCT
ijtc-1022	309	4	i.	i.	PROPN
ijtc-1022	309	5	k.	k.	PROPN
ijtc-1022	309	6	,	,	PUNCT
ijtc-1022	309	7	&	&	CCONJ
ijtc-1022	309	8	yudowati	yudowati	PROPN
ijtc-1022	309	9	,	,	PUNCT
ijtc-1022	309	10	s.	s.	PROPN
ijtc-1022	309	11	p.	p.	PROPN
ijtc-1022	309	12	(	(	PUNCT
ijtc-1022	309	13	2020	2020	NUM
ijtc-1022	309	14	)	)	PUNCT
ijtc-1022	309	15	.	.	PUNCT
ijtc-1022	310	1	analisis	analisis	PROPN
ijtc-1022	310	2	komponen	komponen	PROPN
ijtc-1022	310	3	arus	arus	PROPN
ijtc-1022	310	4	kas	kas	PROPN
ijtc-1022	310	5	,	,	PUNCT
ijtc-1022	310	6	manajemen	manajeman	NOUN
ijtc-1022	310	7	modal	modal	PROPN
ijtc-1022	310	8	kerja	kerja	PROPN
ijtc-1022	310	9	dan	dan	PROPN
ijtc-1022	310	10	kebijakan	kebijakan	PROPN
ijtc-1022	310	11	dividen	dividen	PROPN
ijtc-1022	310	12	terhadap	terhadap	PROPN
ijtc-1022	310	13	return	return	PROPN
ijtc-1022	310	14	saham	saham	NOUN
ijtc-1022	310	15	.	.	PUNCT
ijtc-1022	311	1	jurnal	jurnal	PROPN
ijtc-1022	311	2	mitra	mitra	PROPN
ijtc-1022	311	3	manajemen	manajemen	PROPN
ijtc-1022	311	4	(	(	PUNCT
ijtc-1022	311	5	jmm	jmm	PROPN
ijtc-1022	311	6	online	online	PROPN
ijtc-1022	311	7	)	)	PUNCT
ijtc-1022	311	8	,	,	PUNCT
ijtc-1022	311	9	1(4	1(4	NUM
ijtc-1022	311	10	)	)	PUNCT
ijtc-1022	311	11	,	,	PUNCT
ijtc-1022	311	12	566–580	566–580	NUM
ijtc-1022	311	13	.	.	PUNCT
ijtc-1022	311	14	edward	edward	PROPN
ijtc-1022	311	15	,	,	PUNCT
ijtc-1022	311	16	s.	s.	PROPN
ijtc-1022	311	17	s.	s.	PROPN
ijtc-1022	311	18	,	,	PUNCT
ijtc-1022	311	19	&	&	CCONJ
ijtc-1022	311	20	kantas	kanta	NOUN
ijtc-1022	311	21	.	.	PUNCT
ijtc-1022	312	1	(	(	PUNCT
ijtc-1022	312	2	2019	2019	NUM
ijtc-1022	312	3	)	)	PUNCT
ijtc-1022	312	4	.	.	PUNCT
ijtc-1022	313	1	american	american	PROPN
ijtc-1022	313	2	realty	realty	PROPN
ijtc-1022	313	3	capital	capital	NOUN
ijtc-1022	313	4	properties	property	NOUN
ijtc-1022	313	5	to	to	PART
ijtc-1022	313	6	pay	pay	VERB
ijtc-1022	313	7	investors	investor	NOUN
ijtc-1022	313	8	1b	1b	NUM
ijtc-1022	313	9	.	.	PUNCT
ijtc-1022	314	1	diakses	diakse	VERB
ijtc-1022	314	2	pada	pada	PROPN
ijtc-1022	314	3	june	june	PROPN
ijtc-1022	314	4	,	,	PUNCT
ijtc-1022	314	5	20	20	NUM
ijtc-1022	314	6	,	,	PUNCT
ijtc-1022	314	7	2021	2021	NUM
ijtc-1022	314	8	.	.	PUNCT
ijtc-1022	315	1	https://www.investorlawyers.com/blog/american-realty-capitalproperties-to-pay-investors-1b/	https://www.investorlawyers.com/blog/american-realty-capitalproperties-to-pay-investors-1b/	PROPN
ijtc-1022	315	2	)	)	PUNCT
ijtc-1022	315	3	.	.	PUNCT
ijtc-1022	316	1	el	el	PROPN
ijtc-1022	316	2	-	-	PUNCT
ijtc-1022	316	3	nader	nader	PROPN
ijtc-1022	316	4	,	,	PUNCT
ijtc-1022	316	5	g.	g.	PROPN
ijtc-1022	316	6	(	(	PUNCT
ijtc-1022	316	7	2018	2018	NUM
ijtc-1022	316	8	)	)	PUNCT
ijtc-1022	316	9	.	.	PUNCT
ijtc-1022	317	1	stock	stock	NOUN
ijtc-1022	317	2	liquidity	liquidity	NOUN
ijtc-1022	317	3	and	and	CCONJ
ijtc-1022	317	4	free	free	ADJ
ijtc-1022	317	5	float	float	NOUN
ijtc-1022	317	6	:	:	PUNCT
ijtc-1022	317	7	evidence	evidence	NOUN
ijtc-1022	317	8	from	from	ADP
ijtc-1022	317	9	the	the	DET
ijtc-1022	317	10	uk	uk	PROPN
ijtc-1022	317	11	.	.	PROPN
ijtc-1022	317	12	managerial	managerial	ADJ
ijtc-1022	317	13	finance	finance	NOUN
ijtc-1022	317	14	,	,	PUNCT
ijtc-1022	317	15	44(10	44(10	NOUN
ijtc-1022	317	16	)	)	PUNCT
ijtc-1022	317	17	,	,	PUNCT
ijtc-1022	317	18	1227–1236	1227–1236	NUM
ijtc-1022	317	19	.	.	PUNCT
ijtc-1022	318	1	https://doi.org/10.1108/mf-12-2017-0494	https://doi.org/10.1108/mf-12-2017-0494	NOUN
ijtc-1022	318	2	fitriani	fitriani	NOUN
ijtc-1022	318	3	,	,	PUNCT
ijtc-1022	318	4	d.	d.	PROPN
ijtc-1022	318	5	,	,	PUNCT
ijtc-1022	318	6	iqbal	iqbal	PROPN
ijtc-1022	318	7	,	,	PUNCT
ijtc-1022	318	8	s.	s.	PROPN
ijtc-1022	318	9	,	,	PUNCT
ijtc-1022	318	10	&	&	CCONJ
ijtc-1022	318	11	andayani	andayani	PROPN
ijtc-1022	318	12	,	,	PUNCT
ijtc-1022	318	13	w.	w.	NOUN
ijtc-1022	318	14	(	(	PUNCT
ijtc-1022	318	15	2020	2020	NUM
ijtc-1022	318	16	)	)	PUNCT
ijtc-1022	318	17	.	.	PUNCT
ijtc-1022	319	1	efektifitas	efektifitas	PROPN
ijtc-1022	319	2	free	free	ADJ
ijtc-1022	319	3	float	float	PROPN
ijtc-1022	319	4	dalam	dalam	PROPN
ijtc-1022	319	5	mendongkrak	mendongkrak	PROPN
ijtc-1022	319	6	likuiditas	likuidita	VERB
ijtc-1022	319	7	bursa	bursa	PROPN
ijtc-1022	319	8	efek	efek	PROPN
ijtc-1022	319	9	indonesia	indonesia	PROPN
ijtc-1022	319	10	.	.	PUNCT
ijtc-1022	320	1	jurnal	jurnal	ADJ
ijtc-1022	320	2	ilmiah	ilmiah	PROPN
ijtc-1022	320	3	manajemen	manajeman	NOUN
ijtc-1022	320	4	,	,	PUNCT
ijtc-1022	320	5	10(1	10(1	NUM
ijtc-1022	320	6	)	)	PUNCT
ijtc-1022	320	7	,	,	PUNCT
ijtc-1022	320	8	127–140	127–140	NUM
ijtc-1022	320	9	.	.	PUNCT
ijtc-1022	321	1	gordon	gordon	PROPN
ijtc-1022	321	2	,	,	PUNCT
ijtc-1022	321	3	m.	m.	NOUN
ijtc-1022	321	4	j.	j.	PROPN
ijtc-1022	321	5	(	(	PUNCT
ijtc-1022	321	6	1959	1959	NUM
ijtc-1022	321	7	)	)	PUNCT
ijtc-1022	321	8	.	.	PUNCT
ijtc-1022	322	1	dividends	dividend	NOUN
ijtc-1022	322	2	,	,	PUNCT
ijtc-1022	322	3	earnings	earning	NOUN
ijtc-1022	322	4	.	.	PUNCT
ijtc-1022	323	1	and	and	CCONJ
ijtc-1022	323	2	stock	stock	NOUN
ijtc-1022	323	3	prices	price	NOUN
ijtc-1022	323	4	,	,	PUNCT
ijtc-1022	323	5	41(2	41(2	NUM
ijtc-1022	323	6	)	)	PUNCT
ijtc-1022	323	7	,	,	PUNCT
ijtc-1022	324	1	99–105	99–105	NUM
ijtc-1022	324	2	.	.	PUNCT
ijtc-1022	324	3	gunawan	gunawan	PROPN
ijtc-1022	324	4	,	,	PUNCT
ijtc-1022	324	5	i.	i.	PROPN
ijtc-1022	324	6	(	(	PUNCT
ijtc-1022	324	7	2019	2019	NUM
ijtc-1022	324	8	)	)	PUNCT
ijtc-1022	324	9	.	.	PUNCT
ijtc-1022	325	1	pengaruh	pengaruh	PROPN
ijtc-1022	325	2	kebijakan	kebijakan	PROPN
ijtc-1022	325	3	deviden	deviden	PROPN
ijtc-1022	325	4	,	,	PUNCT
ijtc-1022	325	5	profitabilitas	profitabilita	VERB
ijtc-1022	325	6	dan	dan	PROPN
ijtc-1022	325	7	laba	laba	PROPN
ijtc-1022	325	8	.	.	PUNCT
ijtc-1022	326	1	undergraduated	undergraduated	ADJ
ijtc-1022	326	2	thesis	thesis	NOUN
ijtc-1022	326	3	.	.	PUNCT
ijtc-1022	327	1	gup	gup	PROPN
ijtc-1022	327	2	,	,	PUNCT
ijtc-1022	327	3	b.	b.	PROPN
ijtc-1022	327	4	e.	e.	PROPN
ijtc-1022	327	5	,	,	PUNCT
ijtc-1022	327	6	&	&	CCONJ
ijtc-1022	327	7	agrrawal	agrrawal	NOUN
ijtc-1022	327	8	,	,	PUNCT
ijtc-1022	327	9	p.	p.	NOUN
ijtc-1022	327	10	(	(	PUNCT
ijtc-1022	327	11	1996	1996	NUM
ijtc-1022	327	12	)	)	PUNCT
ijtc-1022	327	13	.	.	PUNCT
ijtc-1022	328	1	the	the	DET
ijtc-1022	328	2	product	product	NOUN
ijtc-1022	328	3	life	life	NOUN
ijtc-1022	328	4	cycle	cycle	NOUN
ijtc-1022	328	5	:	:	PUNCT
ijtc-1022	328	6	a	a	DET
ijtc-1022	328	7	paradigm	paradigm	NOUN
ijtc-1022	328	8	for	for	ADP
ijtc-1022	328	9	understanding	understand	VERB
ijtc-1022	328	10	financial	financial	ADJ
ijtc-1022	328	11	management	management	NOUN
ijtc-1022	328	12	.	.	PUNCT
ijtc-1022	329	1	http://ssrn.com/abstract=2621151	http://ssrn.com/abstract=2621151	PROPN
ijtc-1022	329	2	healy	healy	PROPN
ijtc-1022	329	3	,	,	PUNCT
ijtc-1022	329	4	p.	p.	NOUN
ijtc-1022	329	5	m.	m.	NOUN
ijtc-1022	329	6	(	(	PUNCT
ijtc-1022	329	7	1985	1985	NUM
ijtc-1022	329	8	)	)	PUNCT
ijtc-1022	329	9	.	.	PUNCT
ijtc-1022	330	1	the	the	DET
ijtc-1022	330	2	effect	effect	NOUN
ijtc-1022	330	3	of	of	ADP
ijtc-1022	330	4	bonus	bonus	NOUN
ijtc-1022	330	5	schemes	scheme	NOUN
ijtc-1022	330	6	on	on	ADP
ijtc-1022	330	7	accounting	accounting	NOUN
ijtc-1022	330	8	decisions	decision	NOUN
ijtc-1022	330	9	.	.	PUNCT
ijtc-1022	331	1	journal	journal	NOUN
ijtc-1022	331	2	of	of	ADP
ijtc-1022	331	3	accounting	accounting	NOUN
ijtc-1022	331	4	and	and	CCONJ
ijtc-1022	331	5	economics	economic	NOUN
ijtc-1022	331	6	,	,	PUNCT
ijtc-1022	331	7	7(1–3	7(1–3	NUM
ijtc-1022	331	8	)	)	PUNCT
ijtc-1022	331	9	,	,	PUNCT
ijtc-1022	331	10	85–107	85–107	PROPN
ijtc-1022	331	11	.	.	PUNCT
ijtc-1022	332	1	https://doi.org/10.1016/0165-4101(85)90029-1	https://doi.org/10.1016/0165-4101(85)90029-1	PROPN
ijtc-1022	332	2	istiqomah	istiqomah	PROPN
ijtc-1022	332	3	,	,	PUNCT
ijtc-1022	332	4	a.	a.	NOUN
ijtc-1022	332	5	,	,	PUNCT
ijtc-1022	332	6	&	&	CCONJ
ijtc-1022	332	7	adhariani	adhariani	PROPN
ijtc-1022	332	8	,	,	PUNCT
ijtc-1022	332	9	d.	d.	PROPN
ijtc-1022	332	10	(	(	PUNCT
ijtc-1022	332	11	2017	2017	NUM
ijtc-1022	332	12	)	)	PUNCT
ijtc-1022	332	13	.	.	PUNCT
ijtc-1022	333	1	pengaruh	pengaruh	NOUN
ijtc-1022	333	2	manajemen	manajeman	NOUN
ijtc-1022	333	3	laba	laba	PROPN
ijtc-1022	333	4	terhadap	terhadap	PROPN
ijtc-1022	333	5	stock	stock	PROPN
ijtc-1022	333	6	return	return	PROPN
ijtc-1022	333	7	dengan	dengan	PROPN
ijtc-1022	333	8	kualitas	kualitas	PROPN
ijtc-1022	333	9	audit	audit	PROPN
ijtc-1022	333	10	dan	dan	PROPN
ijtc-1022	333	11	efektivitas	efektivitas	PROPN
ijtc-1022	333	12	komite	komite	PROPN
ijtc-1022	333	13	audit	audit	PROPN
ijtc-1022	333	14	sebagai	sebagai	PROPN
ijtc-1022	333	15	variabel	variabel	PROPN
ijtc-1022	333	16	moderasi	moderasi	PROPN
ijtc-1022	333	17	.	.	PUNCT
ijtc-1022	334	1	jurnal	jurnal	PROPN
ijtc-1022	334	2	akuntansi	akuntansi	PROPN
ijtc-1022	334	3	dan	dan	PROPN
ijtc-1022	334	4	keuangan	keuangan	PROPN
ijtc-1022	334	5	,	,	PUNCT
ijtc-1022	334	6	19(1	19(1	NUM
ijtc-1022	334	7	)	)	PUNCT
ijtc-1022	334	8	.	.	PUNCT
ijtc-1022	335	1	https://doi.org/10.9744/jak.19.1.1-12	https://doi.org/10.9744/jak.19.1.1-12	NOUN
ijtc-1022	335	2	jensen	jensen	PROPN
ijtc-1022	335	3	,	,	PUNCT
ijtc-1022	335	4	m.	m.	PROPN
ijtc-1022	335	5	c.	c.	PROPN
ijtc-1022	335	6	,	,	PUNCT
ijtc-1022	335	7	&	&	CCONJ
ijtc-1022	335	8	meckling	meckling	PROPN
ijtc-1022	335	9	,	,	PUNCT
ijtc-1022	335	10	w.	w.	PROPN
ijtc-1022	335	11	h.	h.	PROPN
ijtc-1022	335	12	(	(	PUNCT
ijtc-1022	335	13	1976	1976	NUM
ijtc-1022	335	14	)	)	PUNCT
ijtc-1022	335	15	.	.	PUNCT
ijtc-1022	336	1	theory	theory	NOUN
ijtc-1022	336	2	of	of	ADP
ijtc-1022	336	3	the	the	DET
ijtc-1022	336	4	firm	firm	NOUN
ijtc-1022	336	5	:	:	PUNCT
ijtc-1022	336	6	managerial	managerial	ADJ
ijtc-1022	336	7	behavior	behavior	NOUN
ijtc-1022	336	8	,	,	PUNCT
ijtc-1022	336	9	agency	agency	NOUN
ijtc-1022	336	10	costs	cost	NOUN
ijtc-1022	336	11	and	and	CCONJ
ijtc-1022	336	12	ownership	ownership	NOUN
ijtc-1022	336	13	structure	structure	NOUN
ijtc-1022	336	14	.	.	PUNCT
ijtc-1022	337	1	financial	financial	ADJ
ijtc-1022	337	2	economic	economic	ADJ
ijtc-1022	337	3	,	,	PUNCT
ijtc-1022	337	4	3(10	3(10	NUM
ijtc-1022	337	5	)	)	PUNCT
ijtc-1022	337	6	,	,	PUNCT
ijtc-1022	337	7	305–360	305–360	NUM
ijtc-1022	337	8	.	.	PUNCT
ijtc-1022	337	9	https://doi.org/10.1177/0018726718812602	https://doi.org/10.1177/0018726718812602	VERB
ijtc-1022	337	10	kurniadi	kurniadi	NOUN
ijtc-1022	337	11	,	,	PUNCT
ijtc-1022	337	12	a.	a.	NOUN
ijtc-1022	337	13	p.	p.	NOUN
ijtc-1022	337	14	,	,	PUNCT
ijtc-1022	337	15	aimon	aimon	PROPN
ijtc-1022	337	16	,	,	PUNCT
ijtc-1022	337	17	h.	h.	PROPN
ijtc-1022	337	18	,	,	PUNCT
ijtc-1022	337	19	&	&	CCONJ
ijtc-1022	337	20	amar	amar	PROPN
ijtc-1022	337	21	,	,	PUNCT
ijtc-1022	337	22	s.	s.	PROPN
ijtc-1022	337	23	(	(	PUNCT
ijtc-1022	337	24	2022	2022	NUM
ijtc-1022	337	25	)	)	PUNCT
ijtc-1022	337	26	.	.	PUNCT
ijtc-1022	338	1	analysis	analysis	NOUN
ijtc-1022	338	2	of	of	ADP
ijtc-1022	338	3	green	green	ADJ
ijtc-1022	338	4	economic	economic	ADJ
ijtc-1022	338	5	growth	growth	NOUN
ijtc-1022	338	6	,	,	PUNCT
ijtc-1022	338	7	biofuel	biofuel	NOUN
ijtc-1022	338	8	oil	oil	NOUN
ijtc-1022	338	9	consumption	consumption	NOUN
ijtc-1022	338	10	,	,	PUNCT
ijtc-1022	338	11	fuel	fuel	NOUN
ijtc-1022	338	12	oil	oil	NOUN
ijtc-1022	338	13	consumption	consumption	NOUN
ijtc-1022	338	14	and	and	CCONJ
ijtc-1022	338	15	carbon	carbon	NOUN
ijtc-1022	338	16	emission	emission	NOUN
ijtc-1022	338	17	in	in	ADP
ijtc-1022	338	18	asia	asia	PROPN
ijtc-1022	338	19	pacific	pacific	PROPN
ijtc-1022	338	20	.	.	PUNCT
ijtc-1022	339	1	international	international	ADJ
ijtc-1022	339	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	339	3	financial	financial	ADJ
ijtc-1022	339	4	reporting	reporting	NOUN
ijtc-1022	339	5	and	and	CCONJ
ijtc-1022	339	6	audit	audit	VERB
ijtc-1022	339	7	quality	quality	NOUN
ijtc-1022	339	8	impact	impact	NOUN
ijtc-1022	339	9	on	on	ADP
ijtc-1022	339	10	investment	investment	NOUN
ijtc-1022	339	11	efficiency	efficiency	NOUN
ijtc-1022	339	12	in	in	ADP
ijtc-1022	339	13	indonesian	indonesian	ADJ
ijtc-1022	339	14	transport	transport	NOUN
ijtc-1022	339	15	and	and	CCONJ
ijtc-1022	339	16	logistics	logistic	NOUN
ijtc-1022	339	17	companies	company	NOUN
ijtc-1022	339	18	chinhayu	chinhayu	VERB
ijtc-1022	339	19	and	and	CCONJ
ijtc-1022	339	20	saiful	saiful	PROPN
ijtc-1022	339	21	142	142	NUM
ijtc-1022	339	22	|	|	ADV
ijtc-1022	339	23	ilomata	ilomata	PROPN
ijtc-1022	339	24	international	international	ADJ
ijtc-1022	339	25	journal	journal	NOUN
ijtc-1022	339	26	of	of	ADP
ijtc-1022	339	27	tax	tax	PROPN
ijtc-1022	339	28	&	&	CCONJ
ijtc-1022	339	29	accounting	accounting	PROPN
ijtc-1022	339	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	339	31	journal	journal	NOUN
ijtc-1022	339	32	of	of	ADP
ijtc-1022	339	33	sustainable	sustainable	ADJ
ijtc-1022	339	34	development	development	NOUN
ijtc-1022	339	35	and	and	CCONJ
ijtc-1022	339	36	planning	planning	NOUN
ijtc-1022	339	37	,	,	PUNCT
ijtc-1022	339	38	17(7	17(7	NUM
ijtc-1022	339	39	)	)	PUNCT
ijtc-1022	339	40	,	,	PUNCT
ijtc-1022	339	41	2247–2254	2247–2254	NUM
ijtc-1022	339	42	.	.	PUNCT
ijtc-1022	340	1	https://doi.org/10.18280/ijsdp.170725	https://doi.org/10.18280/ijsdp.170725	PROPN
ijtc-1022	340	2	litzenberger	litzenberger	NOUN
ijtc-1022	340	3	,	,	PUNCT
ijtc-1022	340	4	r.	r.	PROPN
ijtc-1022	340	5	h.	h.	PROPN
ijtc-1022	340	6	,	,	PUNCT
ijtc-1022	340	7	&	&	CCONJ
ijtc-1022	340	8	ramaswamy	ramaswamy	PROPN
ijtc-1022	340	9	,	,	PUNCT
ijtc-1022	340	10	k.	k.	PROPN
ijtc-1022	340	11	(	(	PUNCT
ijtc-1022	340	12	1979	1979	NUM
ijtc-1022	340	13	)	)	PUNCT
ijtc-1022	340	14	.	.	PUNCT
ijtc-1022	341	1	the	the	DET
ijtc-1022	341	2	effect	effect	NOUN
ijtc-1022	341	3	of	of	ADP
ijtc-1022	341	4	personal	personal	ADJ
ijtc-1022	341	5	taxes	taxis	NOUN
ijtc-1022	341	6	and	and	CCONJ
ijtc-1022	341	7	dividends	dividend	NOUN
ijtc-1022	341	8	on	on	ADP
ijtc-1022	341	9	capital	capital	NOUN
ijtc-1022	341	10	asset	asset	NOUN
ijtc-1022	341	11	prices	price	NOUN
ijtc-1022	341	12	:	:	PUNCT
ijtc-1022	341	13	theory	theory	NOUN
ijtc-1022	341	14	and	and	CCONJ
ijtc-1022	341	15	empirical	empirical	ADJ
ijtc-1022	341	16	evidence	evidence	NOUN
ijtc-1022	341	17	.	.	PUNCT
ijtc-1022	342	1	journal	journal	NOUN
ijtc-1022	342	2	of	of	ADP
ijtc-1022	342	3	financial	financial	ADJ
ijtc-1022	342	4	economics	economic	NOUN
ijtc-1022	342	5	,	,	PUNCT
ijtc-1022	342	6	7(2	7(2	NUM
ijtc-1022	342	7	)	)	PUNCT
ijtc-1022	342	8	,	,	PUNCT
ijtc-1022	342	9	163	163	NUM
ijtc-1022	342	10	–	–	PUNCT
ijtc-1022	342	11	195	195	NUM
ijtc-1022	342	12	.	.	PUNCT
ijtc-1022	343	1	https://doi.org/10.1016/0304-405x(79)90012-6	https://doi.org/10.1016/0304-405x(79)90012-6	PROPN
ijtc-1022	343	2	m.	m.	NOUN
ijtc-1022	343	3	noor	noor	PROPN
ijtc-1022	343	4	salim	salim	PROPN
ijtc-1022	343	5	&	&	CCONJ
ijtc-1022	343	6	m.	m.	PROPN
ijtc-1022	343	7	rusman	rusman	PROPN
ijtc-1022	343	8	h.	h.	PROPN
ijtc-1022	343	9	(	(	PUNCT
ijtc-1022	343	10	2019	2019	NUM
ijtc-1022	343	11	)	)	PUNCT
ijtc-1022	343	12	.	.	PUNCT
ijtc-1022	344	1	pengaruh	pengaruh	NOUN
ijtc-1022	344	2	manajemen	manajeman	NOUN
ijtc-1022	344	3	laba	laba	PROPN
ijtc-1022	344	4	dan	dan	PROPN
ijtc-1022	344	5	earning	earn	VERB
ijtc-1022	344	6	terhadap	terhadap	PROPN
ijtc-1022	344	7	return	return	PROPN
ijtc-1022	344	8	saham	saham	NOUN
ijtc-1022	344	9	.	.	PUNCT
ijtc-1022	345	1	11–20	11–20	NUM
ijtc-1022	345	2	.	.	PUNCT
ijtc-1022	345	3	https://doi.org/10.11114/bms.v5i3.4313	https://doi.org/10.11114/bms.v5i3.4313	VERB
ijtc-1022	345	4	modigliani	modigliani	PROPN
ijtc-1022	345	5	,	,	PUNCT
ijtc-1022	345	6	f.	f.	PROPN
ijtc-1022	345	7	,	,	PUNCT
ijtc-1022	345	8	&	&	CCONJ
ijtc-1022	345	9	miller	miller	PROPN
ijtc-1022	345	10	,	,	PUNCT
ijtc-1022	345	11	m.	m.	NOUN
ijtc-1022	345	12	h.	h.	PROPN
ijtc-1022	345	13	(	(	PUNCT
ijtc-1022	345	14	1961	1961	NUM
ijtc-1022	345	15	)	)	PUNCT
ijtc-1022	345	16	.	.	PUNCT
ijtc-1022	346	1	dividend	dividend	NOUN
ijtc-1022	346	2	policy	policy	NOUN
ijtc-1022	346	3	,	,	PUNCT
ijtc-1022	346	4	growth	growth	NOUN
ijtc-1022	346	5	,	,	PUNCT
ijtc-1022	346	6	and	and	CCONJ
ijtc-1022	346	7	the	the	DET
ijtc-1022	346	8	valuation	valuation	NOUN
ijtc-1022	346	9	of	of	ADP
ijtc-1022	346	10	shares	share	NOUN
ijtc-1022	346	11	.	.	PUNCT
ijtc-1022	347	1	the	the	DET
ijtc-1022	347	2	journal	journal	NOUN
ijtc-1022	347	3	of	of	ADP
ijtc-1022	347	4	business	business	NOUN
ijtc-1022	347	5	,	,	PUNCT
ijtc-1022	347	6	34(4	34(4	NUM
ijtc-1022	347	7	)	)	PUNCT
ijtc-1022	347	8	,	,	PUNCT
ijtc-1022	347	9	411–433	411–433	NUM
ijtc-1022	347	10	.	.	PUNCT
ijtc-1022	348	1	nurbaiti	nurbaiti	PROPN
ijtc-1022	348	2	,	,	PUNCT
ijtc-1022	348	3	a.	a.	PROPN
ijtc-1022	348	4	,	,	PUNCT
ijtc-1022	348	5	&	&	CCONJ
ijtc-1022	348	6	suatkab	suatkab	PROPN
ijtc-1022	348	7	,	,	PUNCT
ijtc-1022	348	8	n.	n.	PROPN
ijtc-1022	348	9	(	(	PUNCT
ijtc-1022	348	10	2019	2019	NUM
ijtc-1022	348	11	)	)	PUNCT
ijtc-1022	348	12	.	.	PUNCT
ijtc-1022	349	1	analisis	analisis	NOUN
ijtc-1022	349	2	fraud	fraud	NOUN
ijtc-1022	349	3	diamond	diamond	PROPN
ijtc-1022	349	4	dalam	dalam	PROPN
ijtc-1022	349	5	mendeteksi	mendeteksi	PROPN
ijtc-1022	349	6	fraudulent	fraudulent	ADJ
ijtc-1022	349	7	financial	financial	ADJ
ijtc-1022	349	8	statement	statement	NOUN
ijtc-1022	349	9	.	.	PUNCT
ijtc-1022	350	1	jurnal	jurnal	ADJ
ijtc-1022	350	2	manajemen	manajeman	NOUN
ijtc-1022	350	3	indonesia	indonesia	PROPN
ijtc-1022	350	4	,	,	PUNCT
ijtc-1022	350	5	19(2	19(2	NUM
ijtc-1022	350	6	)	)	PUNCT
ijtc-1022	350	7	,	,	PUNCT
ijtc-1022	350	8	186	186	NUM
ijtc-1022	350	9	.	.	PUNCT
ijtc-1022	351	1	https://doi.org/10.25124/jmi.v19i2.1922	https://doi.org/10.25124/jmi.v19i2.1922	PROPN
ijtc-1022	351	2	ouattara	ouattara	NOUN
ijtc-1022	351	3	,	,	PUNCT
ijtc-1022	351	4	a.	a.	NOUN
ijtc-1022	351	5	(	(	PUNCT
ijtc-1022	351	6	2017	2017	NUM
ijtc-1022	351	7	)	)	PUNCT
ijtc-1022	351	8	.	.	PUNCT
ijtc-1022	352	1	influence	influence	NOUN
ijtc-1022	352	2	of	of	ADP
ijtc-1022	352	3	dividend	dividend	NOUN
ijtc-1022	352	4	policy	policy	NOUN
ijtc-1022	352	5	of	of	ADP
ijtc-1022	352	6	companies	company	NOUN
ijtc-1022	352	7	listed	list	VERB
ijtc-1022	352	8	at	at	ADP
ijtc-1022	352	9	developing	develop	VERB
ijtc-1022	352	10	stock	stock	NOUN
ijtc-1022	352	11	exchange	exchange	NOUN
ijtc-1022	352	12	on	on	ADP
ijtc-1022	352	13	their	their	PRON
ijtc-1022	352	14	share	share	NOUN
ijtc-1022	352	15	prices	price	NOUN
ijtc-1022	352	16	:	:	PUNCT
ijtc-1022	352	17	a	a	DET
ijtc-1022	352	18	case	case	NOUN
ijtc-1022	352	19	study	study	NOUN
ijtc-1022	352	20	of	of	ADP
ijtc-1022	352	21	brvm	brvm	NOUN
ijtc-1022	352	22	.	.	PUNCT
ijtc-1022	353	1	https://doi.org/10.18535/afmj/v2i8.03	https://doi.org/10.18535/afmj/v2i8.03	PROPN
ijtc-1022	353	2	pettit	pettit	PROPN
ijtc-1022	353	3	,	,	PUNCT
ijtc-1022	353	4	r.	r.	PROPN
ijtc-1022	353	5	r.	r.	PROPN
ijtc-1022	353	6	(	(	PUNCT
ijtc-1022	353	7	1977	1977	NUM
ijtc-1022	353	8	)	)	PUNCT
ijtc-1022	353	9	.	.	PUNCT
ijtc-1022	354	1	taxes	taxis	NOUN
ijtc-1022	354	2	,	,	PUNCT
ijtc-1022	354	3	transactions	transaction	NOUN
ijtc-1022	354	4	costs	cost	NOUN
ijtc-1022	354	5	and	and	CCONJ
ijtc-1022	354	6	the	the	DET
ijtc-1022	354	7	clientele	clientele	PROPN
ijtc-1022	354	8	effect	effect	NOUN
ijtc-1022	354	9	of	of	ADP
ijtc-1022	354	10	dividends	dividend	NOUN
ijtc-1022	354	11	.	.	PUNCT
ijtc-1022	355	1	journal	journal	NOUN
ijtc-1022	355	2	of	of	ADP
ijtc-1022	355	3	financial	financial	ADJ
ijtc-1022	355	4	economics	economic	NOUN
ijtc-1022	355	5	,	,	PUNCT
ijtc-1022	355	6	5(1	5(1	NUM
ijtc-1022	355	7	)	)	PUNCT
ijtc-1022	355	8	,	,	PUNCT
ijtc-1022	355	9	419–436	419–436	NUM
ijtc-1022	355	10	.	.	PUNCT
ijtc-1022	356	1	putri	putri	ADJ
ijtc-1022	356	2	,	,	PUNCT
ijtc-1022	356	3	c.	c.	PROPN
ijtc-1022	356	4	a.	a.	NOUN
ijtc-1022	356	5	(	(	PUNCT
ijtc-1022	356	6	2020	2020	NUM
ijtc-1022	356	7	)	)	PUNCT
ijtc-1022	356	8	.	.	PUNCT
ijtc-1022	357	1	kacau	kacau	PROPN
ijtc-1022	357	2	!	!	PUNCT
ijtc-1022	358	1	bpk	bpk	PROPN
ijtc-1022	359	1	sebut	sebut	PROPN
ijtc-1022	359	2	jiwasraya	jiwasraya	PROPN
ijtc-1022	359	3	manipulasi	manipulasi	PROPN
ijtc-1022	359	4	laba	laba	PROPN
ijtc-1022	359	5	.	.	PUNCT
ijtc-1022	360	1	cnbc	cnbc	PROPN
ijtc-1022	360	2	.	.	PUNCT
ijtc-1022	361	1	https://doi.org/https://www.cnbcindonesia.com/market/20200108162637-17128611/kacau-bpk-sebut-jiwasraya-manipulasi-laba	https://doi.org/https://www.cnbcindonesia.com/market/20200108162637-17128611/kacau-bpk-sebut-jiwasraya-manipulasi-laba	PROPN
ijtc-1022	361	2	rahman	rahman	PROPN
ijtc-1022	361	3	,	,	PUNCT
ijtc-1022	361	4	g.	g.	PROPN
ijtc-1022	361	5	d.	d.	PROPN
ijtc-1022	361	6	,	,	PUNCT
ijtc-1022	361	7	&	&	CCONJ
ijtc-1022	361	8	khairunnisa	khairunnisa	PROPN
ijtc-1022	361	9	.	.	PUNCT
ijtc-1022	362	1	(	(	PUNCT
ijtc-1022	362	2	2016	2016	NUM
ijtc-1022	362	3	)	)	PUNCT
ijtc-1022	362	4	.	.	PUNCT
ijtc-1022	363	1	pengaruh	pengaruh	PROPN
ijtc-1022	363	2	tobin	tobin	PROPN
ijtc-1022	363	3	’s	’s	PART
ijtc-1022	363	4	q	q	NOUN
ijtc-1022	363	5	,	,	PUNCT
ijtc-1022	363	6	inflasi	inflasi	PROPN
ijtc-1022	363	7	,	,	PUNCT
ijtc-1022	363	8	suku	suku	PROPN
ijtc-1022	363	9	bunga	bunga	PROPN
ijtc-1022	363	10	,	,	PUNCT
ijtc-1022	363	11	dan	dan	PROPN
ijtc-1022	363	12	nilai	nilai	PROPN
ijtc-1022	363	13	tukar	tukar	PROPN
ijtc-1022	363	14	terhadap	terhadap	PROPN
ijtc-1022	363	15	return	return	PROPN
ijtc-1022	363	16	saham	saham	PROPN
ijtc-1022	363	17	(	(	PUNCT
ijtc-1022	363	18	studi	studi	PROPN
ijtc-1022	363	19	pada	pada	PROPN
ijtc-1022	363	20	perusahaan	perusahaan	PROPN
ijtc-1022	363	21	manufaktur	manufaktur	PROPN
ijtc-1022	363	22	yang	yang	PROPN
ijtc-1022	363	23	terdaftar	terdaftar	PROPN
ijtc-1022	363	24	di	di	PROPN
ijtc-1022	363	25	bursa	bursa	PROPN
ijtc-1022	363	26	efek	efek	NOUN
ijtc-1022	363	27	indonesia	indonesia	PROPN
ijtc-1022	363	28	tahun	tahun	PROPN
ijtc-1022	363	29	2011	2011	NUM
ijtc-1022	363	30	-	-	SYM
ijtc-1022	363	31	2014	2014	NUM
ijtc-1022	363	32	.	.	PUNCT
ijtc-1022	364	1	manajement	manajement	NOUN
ijtc-1022	364	2	,	,	PUNCT
ijtc-1022	364	3	3(1	3(1	NUM
ijtc-1022	364	4	)	)	PUNCT
ijtc-1022	364	5	,	,	PUNCT
ijtc-1022	364	6	331–338	331–338	NUM
ijtc-1022	364	7	.	.	PUNCT
ijtc-1022	364	8	retnaningrum	retnaningrum	NOUN
ijtc-1022	364	9	,	,	PUNCT
ijtc-1022	364	10	m.	m.	NOUN
ijtc-1022	364	11	,	,	PUNCT
ijtc-1022	364	12	&	&	CCONJ
ijtc-1022	364	13	haryanto	haryanto	NOUN
ijtc-1022	364	14	,	,	PUNCT
ijtc-1022	364	15	t.	t.	PROPN
ijtc-1022	364	16	(	(	PUNCT
ijtc-1022	364	17	2018	2018	NUM
ijtc-1022	364	18	)	)	PUNCT
ijtc-1022	364	19	.	.	PUNCT
ijtc-1022	365	1	analisis	analisis	ADJ
ijtc-1022	365	2	pengaruh	pengaruh	NOUN
ijtc-1022	365	3	kebijakan	kebijakan	AUX
ijtc-1022	365	4	dividen	dividen	VERB
ijtc-1022	365	5	dan	dan	PROPN
ijtc-1022	365	6	leverage	leverage	PROPN
ijtc-1022	365	7	terhadap	terhadap	PROPN
ijtc-1022	365	8	return	return	PROPN
ijtc-1022	365	9	saham	saham	PROPN
ijtc-1022	365	10	dengan	dengan	PROPN
ijtc-1022	365	11	pemoderasi	pemoderasi	PROPN
ijtc-1022	365	12	csr	csr	PROPN
ijtc-1022	365	13	.	.	PROPN
ijtc-1022	365	14	jurnal	jurnal	PROPN
ijtc-1022	365	15	ekonomi	ekonomi	PROPN
ijtc-1022	365	16	dan	dan	PROPN
ijtc-1022	365	17	bisnis	bisnis	PROPN
ijtc-1022	365	18	kontemporer	kontemporer	PROPN
ijtc-1022	365	19	,	,	PUNCT
ijtc-1022	365	20	2359–2362	2359–2362	NUM
ijtc-1022	365	21	.	.	PUNCT
ijtc-1022	366	1	https://doi.org/10.1093/oseo/instance.00208734	https://doi.org/10.1093/oseo/instance.00208734	PROPN
ijtc-1022	366	2	salim	salim	PROPN
ijtc-1022	366	3	,	,	PUNCT
ijtc-1022	366	4	m.	m.	NOUN
ijtc-1022	366	5	n.	n.	PROPN
ijtc-1022	366	6	,	,	PUNCT
ijtc-1022	366	7	&	&	CCONJ
ijtc-1022	366	8	rusman	rusman	PROPN
ijtc-1022	366	9	,	,	PUNCT
ijtc-1022	366	10	m.	m.	NOUN
ijtc-1022	366	11	(	(	PUNCT
ijtc-1022	366	12	2019	2019	NUM
ijtc-1022	366	13	)	)	PUNCT
ijtc-1022	366	14	.	.	PUNCT
ijtc-1022	367	1	effect	effect	NOUN
ijtc-1022	367	2	of	of	ADP
ijtc-1022	367	3	good	good	ADJ
ijtc-1022	367	4	corporate	corporate	ADJ
ijtc-1022	367	5	governance	governance	NOUN
ijtc-1022	367	6	(	(	PUNCT
ijtc-1022	367	7	gcg	gcg	NOUN
ijtc-1022	367	8	)	)	PUNCT
ijtc-1022	367	9	mechanism	mechanism	NOUN
ijtc-1022	367	10	on	on	ADP
ijtc-1022	367	11	earning	earn	VERB
ijtc-1022	367	12	management	management	NOUN
ijtc-1022	367	13	practices	practice	NOUN
ijtc-1022	367	14	and	and	CCONJ
ijtc-1022	367	15	the	the	DET
ijtc-1022	367	16	impact	impact	NOUN
ijtc-1022	367	17	on	on	ADP
ijtc-1022	367	18	stock	stock	NOUN
ijtc-1022	367	19	returns	return	NOUN
ijtc-1022	367	20	(	(	PUNCT
ijtc-1022	367	21	case	case	NOUN
ijtc-1022	367	22	study	study	NOUN
ijtc-1022	367	23	on	on	ADP
ijtc-1022	367	24	liquid	liquid	NOUN
ijtc-1022	367	25	(	(	PUNCT
ijtc-1022	367	26	lq	lq	ADP
ijtc-1022	367	27	45	45	NUM
ijtc-1022	367	28	)	)	PUNCT
ijtc-1022	367	29	companies	company	NOUN
ijtc-1022	367	30	listed	list	VERB
ijtc-1022	367	31	in	in	ADP
ijtc-1022	367	32	indonesia	indonesia	PROPN
ijtc-1022	367	33	stock	stock	PROPN
ijtc-1022	367	34	exchange	exchange	PROPN
ijtc-1022	367	35	period	period	NOUN
ijtc-1022	367	36	2013	2013	NUM
ijtc-1022	367	37	-	-	SYM
ijtc-1022	367	38	2017	2017	NUM
ijtc-1022	367	39	.	.	PUNCT
ijtc-1022	368	1	business	business	NOUN
ijtc-1022	368	2	and	and	CCONJ
ijtc-1022	368	3	management	management	NOUN
ijtc-1022	368	4	studies	study	NOUN
ijtc-1022	368	5	,	,	PUNCT
ijtc-1022	368	6	5(3	5(3	NUM
ijtc-1022	368	7	)	)	PUNCT
ijtc-1022	368	8	,	,	PUNCT
ijtc-1022	368	9	11	11	NUM
ijtc-1022	368	10	.	.	PUNCT
ijtc-1022	369	1	https://doi.org/10.11114/bms.v5i3.4313	https://doi.org/10.11114/bms.v5i3.4313	VERB
ijtc-1022	369	2	sari	sari	NOUN
ijtc-1022	369	3	,	,	PUNCT
ijtc-1022	369	4	r.	r.	PROPN
ijtc-1022	369	5	n.	n.	PROPN
ijtc-1022	369	6	(	(	PUNCT
ijtc-1022	369	7	2016	2016	NUM
ijtc-1022	369	8	)	)	PUNCT
ijtc-1022	369	9	.	.	PUNCT
ijtc-1022	370	1	pengaruh	pengaruh	NOUN
ijtc-1022	370	2	profitabilitas	profitabilitas	PROPN
ijtc-1022	370	3	dan	dan	PROPN
ijtc-1022	370	4	kebijakan	kebijakan	PROPN
ijtc-1022	370	5	dividen	dividen	PROPN
ijtc-1022	370	6	terhadap	terhadap	PROPN
ijtc-1022	370	7	return	return	PROPN
ijtc-1022	370	8	saham	saham	PROPN
ijtc-1022	370	9	perusahaan	perusahaan	PROPN
ijtc-1022	370	10	manufaktur	manufaktur	PROPN
ijtc-1022	370	11	dengan	dengan	PROPN
ijtc-1022	370	12	nilai	nilai	PROPN
ijtc-1022	370	13	perusahaan	perusahaan	PROPN
ijtc-1022	370	14	sebagai	sebagai	PROPN
ijtc-1022	370	15	variabel	variabel	PROPN
ijtc-1022	370	16	intervening	intervene	VERB
ijtc-1022	370	17	periode	periode	PROPN
ijtc-1022	370	18	2010	2010	NUM
ijtc-1022	370	19	-	-	SYM
ijtc-1022	370	20	2014	2014	NUM
ijtc-1022	370	21	.	.	PUNCT
ijtc-1022	371	1	in	in	ADP
ijtc-1022	371	2	skripsi	skripsi	PROPN
ijtc-1022	371	3	.	.	PUNCT
ijtc-1022	371	4	universitas	universitas	PROPN
ijtc-1022	371	5	negeri	negeri	PROPN
ijtc-1022	371	6	yogyakarta	yogyakarta	PROPN
ijtc-1022	371	7	.	.	PUNCT
ijtc-1022	372	1	scott	scott	PROPN
ijtc-1022	372	2	,	,	PUNCT
ijtc-1022	372	3	w.	w.	PROPN
ijtc-1022	372	4	r.	r.	PROPN
ijtc-1022	372	5	(	(	PUNCT
ijtc-1022	372	6	2015	2015	NUM
ijtc-1022	372	7	)	)	PUNCT
ijtc-1022	372	8	.	.	PUNCT
ijtc-1022	373	1	financial	financial	ADJ
ijtc-1022	373	2	accounting	accounting	NOUN
ijtc-1022	373	3	theory	theory	NOUN
ijtc-1022	373	4	(	(	PUNCT
ijtc-1022	373	5	f.	f.	PROPN
ijtc-1022	373	6	megan	megan	PROPN
ijtc-1022	373	7	,	,	PUNCT
ijtc-1022	373	8	ed	ed	NOUN
ijtc-1022	373	9	.	.	PUNCT
ijtc-1022	373	10	;	;	PUNCT
ijtc-1022	373	11	7th	7th	ADJ
ijtc-1022	373	12	ed	ed	NOUN
ijtc-1022	373	13	.	.	PUNCT
ijtc-1022	373	14	)	)	PUNCT
ijtc-1022	373	15	.	.	PUNCT
ijtc-1022	374	1	pearson	pearson	PROPN
ijtc-1022	374	2	.	.	PROPN
ijtc-1022	374	3	spence	spence	PROPN
ijtc-1022	374	4	,	,	PUNCT
ijtc-1022	374	5	m.	m.	NOUN
ijtc-1022	374	6	(	(	PUNCT
ijtc-1022	374	7	1973	1973	NUM
ijtc-1022	374	8	)	)	PUNCT
ijtc-1022	374	9	.	.	PUNCT
ijtc-1022	375	1	job	job	NOUN
ijtc-1022	375	2	market	market	NOUN
ijtc-1022	375	3	signaling	signal	VERB
ijtc-1022	375	4	.	.	PUNCT
ijtc-1022	376	1	the	the	DET
ijtc-1022	376	2	quarterly	quarterly	ADJ
ijtc-1022	376	3	journal	journal	NOUN
ijtc-1022	376	4	of	of	ADP
ijtc-1022	376	5	economics	economic	NOUN
ijtc-1022	376	6	,	,	PUNCT
ijtc-1022	376	7	87(3	87(3	NOUN
ijtc-1022	376	8	)	)	PUNCT
ijtc-1022	376	9	,	,	PUNCT
ijtc-1022	376	10	355–374	355–374	NUM
ijtc-1022	376	11	.	.	PUNCT
ijtc-1022	377	1	surya	surya	PROPN
ijtc-1022	377	2	abbas	abbas	PROPN
ijtc-1022	377	3	,	,	PUNCT
ijtc-1022	377	4	d.	d.	PROPN
ijtc-1022	377	5	,	,	PUNCT
ijtc-1022	377	6	kusuma	kusuma	PROPN
ijtc-1022	377	7	wardhana	wardhana	PROPN
ijtc-1022	377	8	,	,	PUNCT
ijtc-1022	377	9	a.	a.	PROPN
ijtc-1022	377	10	,	,	PUNCT
ijtc-1022	377	11	&	&	CCONJ
ijtc-1022	377	12	saefudin	saefudin	PROPN
ijtc-1022	377	13	,	,	PUNCT
ijtc-1022	377	14	a.	a.	NOUN
ijtc-1022	377	15	(	(	PUNCT
ijtc-1022	377	16	2018	2018	NUM
ijtc-1022	377	17	)	)	PUNCT
ijtc-1022	377	18	.	.	PUNCT
ijtc-1022	378	1	faktor	faktor	NOUN
ijtc-1022	378	2	-	-	PUNCT
ijtc-1022	378	3	faktor	faktor	PROPN
ijtc-1022	378	4	yang	yang	PROPN
ijtc-1022	378	5	mempengaruhi	mempengaruhi	PROPN
ijtc-1022	378	6	manajemen	manajeman	NOUN
ijtc-1022	378	7	laba	laba	PROPN
ijtc-1022	378	8	(	(	PUNCT
ijtc-1022	378	9	pada	pada	PROPN
ijtc-1022	378	10	perusahaan	perusahaan	PROPN
ijtc-1022	378	11	sub	sub	PROPN
ijtc-1022	378	12	sektor	sektor	PROPN
ijtc-1022	378	13	properti	properti	PROPN
ijtc-1022	379	1	dan	dan	PROPN
ijtc-1022	379	2	real	real	PROPN
ijtc-1022	379	3	estate	estate	NOUN
ijtc-1022	379	4	yang	yang	PROPN
ijtc-1022	379	5	terdaftar	terdaftar	PROPN
ijtc-1022	379	6	di	di	PROPN
ijtc-1022	379	7	bei	bei	PROPN
ijtc-1022	379	8	pada	pada	PROPN
ijtc-1022	379	9	tahun	tahun	PROPN
ijtc-1022	379	10	2016	2016	NUM
ijtc-1022	379	11	-	-	SYM
ijtc-1022	379	12	2018	2018	NUM
ijtc-1022	379	13	)	)	PUNCT
ijtc-1022	379	14	.	.	PUNCT
ijtc-1022	380	1	vocation	vocation	NOUN
ijtc-1022	380	2	accounting	accounting	NOUN
ijtc-1022	380	3	journal	journal	NOUN
ijtc-1022	380	4	,	,	PUNCT
ijtc-1022	380	5	2(2	2(2	NUM
ijtc-1022	380	6	)	)	PUNCT
ijtc-1022	380	7	,	,	PUNCT
ijtc-1022	380	8	1–11	1–11	PROPN
ijtc-1022	380	9	.	.	PUNCT
ijtc-1022	381	1	https://doi.org/http://dx.doi.org/10.31000/bvaj.v2i2.2067	https://doi.org/http://dx.doi.org/10.31000/bvaj.v2i2.2067	PROPN
ijtc-1022	382	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1022	382	2	financial	financial	ADJ
ijtc-1022	382	3	reporting	reporting	NOUN
ijtc-1022	382	4	and	and	CCONJ
ijtc-1022	382	5	audit	audit	VERB
ijtc-1022	382	6	quality	quality	NOUN
ijtc-1022	382	7	impact	impact	NOUN
ijtc-1022	382	8	on	on	ADP
ijtc-1022	382	9	investment	investment	NOUN
ijtc-1022	382	10	efficiency	efficiency	NOUN
ijtc-1022	382	11	in	in	ADP
ijtc-1022	382	12	indonesian	indonesian	ADJ
ijtc-1022	382	13	transport	transport	NOUN
ijtc-1022	382	14	and	and	CCONJ
ijtc-1022	382	15	logistics	logistic	NOUN
ijtc-1022	382	16	companies	company	NOUN
ijtc-1022	382	17	chinhayu	chinhayu	VERB
ijtc-1022	382	18	and	and	CCONJ
ijtc-1022	382	19	saiful	saiful	PROPN
ijtc-1022	382	20	143	143	NUM
ijtc-1022	382	21	|	|	ADV
ijtc-1022	382	22	ilomata	ilomata	PROPN
ijtc-1022	382	23	international	international	ADJ
ijtc-1022	382	24	journal	journal	NOUN
ijtc-1022	382	25	of	of	ADP
ijtc-1022	382	26	tax	tax	PROPN
ijtc-1022	382	27	&	&	CCONJ
ijtc-1022	382	28	accounting	accounting	PROPN
ijtc-1022	382	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1022	382	30	wang	wang	PROPN
ijtc-1022	382	31	,	,	PUNCT
ijtc-1022	382	32	f.	f.	PROPN
ijtc-1022	382	33	,	,	PUNCT
ijtc-1022	382	34	&	&	CCONJ
ijtc-1022	382	35	xu	xu	PROPN
ijtc-1022	382	36	,	,	PUNCT
ijtc-1022	382	37	y.	y.	PROPN
ijtc-1022	382	38	(	(	PUNCT
ijtc-1022	382	39	2004	2004	NUM
ijtc-1022	382	40	)	)	PUNCT
ijtc-1022	382	41	.	.	PUNCT
ijtc-1022	383	1	what	what	PRON
ijtc-1022	383	2	determines	determine	VERB
ijtc-1022	383	3	chinese	chinese	ADJ
ijtc-1022	383	4	stock	stock	NOUN
ijtc-1022	383	5	returns	return	NOUN
ijtc-1022	383	6	?	?	PUNCT
ijtc-1022	384	1	financial	financial	ADJ
ijtc-1022	384	2	analysts	analyst	NOUN
ijtc-1022	384	3	journal	journal	NOUN
ijtc-1022	384	4	,	,	PUNCT
ijtc-1022	384	5	60(6	60(6	NOUN
ijtc-1022	384	6	)	)	PUNCT
ijtc-1022	384	7	,	,	PUNCT
ijtc-1022	384	8	65–77	65–77	PROPN
ijtc-1022	384	9	.	.	PUNCT
ijtc-1022	385	1	https://doi.org/10.2469/faj.v60.n6.2674	https://doi.org/10.2469/faj.v60.n6.2674	ADJ
ijtc-1022	385	2	weinstein	weinstein	NOUN
ijtc-1022	385	3	,	,	PUNCT
ijtc-1022	385	4	o.	o.	PROPN
ijtc-1022	385	5	(	(	PUNCT
ijtc-1022	385	6	2012	2012	NUM
ijtc-1022	385	7	)	)	PUNCT
ijtc-1022	385	8	.	.	PUNCT
ijtc-1022	386	1	firm	firm	NOUN
ijtc-1022	386	2	,	,	PUNCT
ijtc-1022	386	3	property	property	NOUN
ijtc-1022	386	4	and	and	CCONJ
ijtc-1022	386	5	governance	governance	NOUN
ijtc-1022	386	6	:	:	PUNCT
ijtc-1022	386	7	from	from	ADP
ijtc-1022	386	8	berle	berle	PROPN
ijtc-1022	386	9	and	and	CCONJ
ijtc-1022	386	10	means	mean	NOUN
ijtc-1022	386	11	to	to	ADP
ijtc-1022	386	12	the	the	DET
ijtc-1022	386	13	agency	agency	NOUN
ijtc-1022	386	14	theory	theory	NOUN
ijtc-1022	386	15	,	,	PUNCT
ijtc-1022	386	16	and	and	CCONJ
ijtc-1022	386	17	beyond	beyond	ADP
ijtc-1022	386	18	.	.	PUNCT
ijtc-1022	387	1	accounting	accounting	NOUN
ijtc-1022	387	2	,	,	PUNCT
ijtc-1022	387	3	economics	economic	NOUN
ijtc-1022	387	4	and	and	CCONJ
ijtc-1022	387	5	law	law	NOUN
ijtc-1022	387	6	,	,	PUNCT
ijtc-1022	387	7	2(2	2(2	NUM
ijtc-1022	387	8	)	)	PUNCT
ijtc-1022	387	9	.	.	PUNCT
ijtc-1022	388	1	https://doi.org/10.1515/2152-2820.1061	https://doi.org/10.1515/2152-2820.1061	PROPN
ijtc-1022	388	2	wijaya	wijaya	PROPN
ijtc-1022	388	3	,	,	PUNCT
ijtc-1022	388	4	r.	r.	PROPN
ijtc-1022	388	5	,	,	PUNCT
ijtc-1022	388	6	&	&	CCONJ
ijtc-1022	388	7	tel	tel	PROPN
ijtc-1022	388	8	,	,	PUNCT
ijtc-1022	388	9	z.	z.	PROPN
ijtc-1022	388	10	 	 	SPACE
ijtc-1022	388	11	:	:	PUNCT
ijtc-1022	388	12	(	(	PUNCT
ijtc-1022	388	13	2017	2017	NUM
ijtc-1022	388	14	)	)	PUNCT
ijtc-1022	388	15	.	.	PUNCT
ijtc-1022	389	1	kinerja	kinerja	PROPN
ijtc-1022	389	2	keuangan	keuangan	PROPN
ijtc-1022	389	3	dan	dan	PROPN
ijtc-1022	389	4	ukuran	ukuran	PROPN
ijtc-1022	389	5	perusahaan	perusahaan	PROPN
ijtc-1022	389	6	terhadap	terhadap	PROPN
ijtc-1022	389	7	harga	harga	PROPN
ijtc-1022	389	8	saham	saham	PROPN
ijtc-1022	389	9	dengan	dengan	PROPN
ijtc-1022	389	10	kebijakan	kebijakan	PROPN
ijtc-1022	389	11	dividen	dividen	PROPN
ijtc-1022	389	12	sebagai	sebagai	PROPN
ijtc-1022	389	13	variabel	variabel	PROPN
ijtc-1022	389	14	intervening	intervene	VERB
ijtc-1022	389	15	.	.	PUNCT
ijtc-1022	390	1	in	in	ADP
ijtc-1022	390	2	jurnal	jurnal	ADJ
ijtc-1022	390	3	keuangan	keuangan	PROPN
ijtc-1022	390	4	dan	dan	PROPN
ijtc-1022	390	5	perbankan	perbankan	PROPN
ijtc-1022	390	6	(	(	PUNCT
ijtc-1022	390	7	vol	vol	NOUN
ijtc-1022	390	8	.	.	PROPN
ijtc-1022	390	9	21	21	NUM
ijtc-1022	390	10	,	,	PUNCT
ijtc-1022	390	11	issue	issue	NOUN
ijtc-1022	390	12	3	3	NUM
ijtc-1022	390	13	)	)	PUNCT
ijtc-1022	390	14	.	.	PUNCT
ijtc-1022	391	1	http://jurnal.unmer.ac.id/index.php/jkdp	http://jurnal.unmer.ac.id/index.php/jkdp	PROPN
ijtc-1022	391	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV