id	sid	tid	token	lemma	pos
ijtc-1024	1	1	the	the	DET
ijtc-1024	1	2	illomata	illomata	PROPN
ijtc-1024	1	3	international	international	PROPN
ijtc-1024	1	4	journal	journal	PROPN
ijtc-1024	1	5	of	of	ADP
ijtc-1024	1	6	management	management	NOUN
ijtc-1024	1	7	ilomata	ilomata	PROPN
ijtc-1024	1	8	international	international	ADJ
ijtc-1024	1	9	journal	journal	NOUN
ijtc-1024	1	10	of	of	ADP
ijtc-1024	1	11	tax	tax	PROPN
ijtc-1024	1	12	&	&	CCONJ
ijtc-1024	1	13	accounting	account	VERB
ijtc-1024	1	14	p	p	PROPN
ijtc-1024	1	15	-	-	PUNCT
ijtc-1024	1	16	issn	issn	NOUN
ijtc-1024	1	17	:	:	PUNCT
ijtc-1024	1	18	2714	2714	NUM
ijtc-1024	1	19	-	-	SYM
ijtc-1024	1	20	9838	9838	NUM
ijtc-1024	1	21	;	;	PUNCT
ijtc-1024	1	22	e	e	X
ijtc-1024	1	23	-	-	PUNCT
ijtc-1024	1	24	issn	issn	NOUN
ijtc-1024	1	25	:	:	PUNCT
ijtc-1024	1	26	2714	2714	NUM
ijtc-1024	1	27	-	-	SYM
ijtc-1024	1	28	9846	9846	NUM
ijtc-1024	1	29	volume	volume	NOUN
ijtc-1024	1	30	5	5	NUM
ijtc-1024	1	31	,	,	PUNCT
ijtc-1024	1	32	issue	issue	NOUN
ijtc-1024	1	33	2	2	NUM
ijtc-1024	1	34	,	,	PUNCT
ijtc-1024	1	35	april	april	PROPN
ijtc-1024	1	36	2024	2024	NUM
ijtc-1024	1	37	page	page	NOUN
ijtc-1024	1	38	no	no	NOUN
ijtc-1024	1	39	.	.	NOUN
ijtc-1024	1	40	322	322	NUM
ijtc-1024	1	41	-	-	SYM
ijtc-1024	1	42	337	337	NUM
ijtc-1024	1	43	322	322	NUM
ijtc-1024	1	44	|	|	ADV
ijtc-1024	1	45	ilomata	ilomata	PROPN
ijtc-1024	1	46	international	international	ADJ
ijtc-1024	1	47	journal	journal	NOUN
ijtc-1024	1	48	of	of	ADP
ijtc-1024	1	49	tax	tax	PROPN
ijtc-1024	1	50	&	&	CCONJ
ijtc-1024	1	51	accounting	account	VERB
ijtc-1024	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	1	53	environmental	environmental	ADJ
ijtc-1024	1	54	audit	audit	NOUN
ijtc-1024	1	55	and	and	CCONJ
ijtc-1024	1	56	csr	csr	NOUN
ijtc-1024	1	57	practices	practice	NOUN
ijtc-1024	1	58	on	on	ADP
ijtc-1024	1	59	the	the	DET
ijtc-1024	1	60	financial	financial	ADJ
ijtc-1024	1	61	performance	performance	NOUN
ijtc-1024	1	62	of	of	ADP
ijtc-1024	1	63	small	small	ADJ
ijtc-1024	1	64	and	and	CCONJ
ijtc-1024	1	65	medium	medium	ADJ
ijtc-1024	1	66	manufacturing	manufacture	VERB
ijtc-1024	1	67	companies	company	NOUN
ijtc-1024	1	68	in	in	ADP
ijtc-1024	1	69	indonesia	indonesia	PROPN
ijtc-1024	1	70	trinandari	trinandari	PROPN
ijtc-1024	1	71	prasetya	prasetya	PROPN
ijtc-1024	1	72	nugrahanti¹	nugrahanti¹	PROPN
ijtc-1024	1	73	,	,	PUNCT
ijtc-1024	1	74	shanti	shanti	PROPN
ijtc-1024	1	75	lysandra²	lysandra²	PROPN
ijtc-1024	1	76	¹sekolah	¹sekolah	PUNCT
ijtc-1024	1	77	pascasarjana	pascasarjana	PROPN
ijtc-1024	1	78	abfi	abfi	PROPN
ijtc-1024	1	79	perbanas	perbanas	PROPN
ijtc-1024	1	80	institute	institute	PROPN
ijtc-1024	1	81	,	,	PUNCT
ijtc-1024	1	82	indonesia	indonesia	PROPN
ijtc-1024	1	83	²sekolah	²sekolah	PROPN
ijtc-1024	1	84	pascasarjana	pascasarjana	PROPN
ijtc-1024	1	85	universitas	universita	NOUN
ijtc-1024	1	86	pancasila	pancasila	PROPN
ijtc-1024	1	87	,	,	PUNCT
ijtc-1024	1	88	indonesia	indonesia	PROPN
ijtc-1024	1	89	correspondent	correspondent	NOUN
ijtc-1024	1	90	:	:	PUNCT
ijtc-1024	1	91	trinandari@perbanas.id1	trinandari@perbanas.id1	ADV
ijtc-1024	1	92	received	receive	VERB
ijtc-1024	1	93	:	:	PUNCT
ijtc-1024	1	94	january	january	PROPN
ijtc-1024	1	95	2	2	NUM
ijtc-1024	1	96	,	,	PUNCT
ijtc-1024	1	97	2024	2024	NUM
ijtc-1024	1	98	accepted	accept	VERB
ijtc-1024	1	99	:	:	PUNCT
ijtc-1024	1	100	march	march	PROPN
ijtc-1024	1	101	30	30	NUM
ijtc-1024	1	102	,	,	PUNCT
ijtc-1024	1	103	2024	2024	NUM
ijtc-1024	1	104	published	publish	VERB
ijtc-1024	1	105	:	:	PUNCT
ijtc-1024	1	106	april	april	PROPN
ijtc-1024	1	107	30	30	NUM
ijtc-1024	1	108	,	,	PUNCT
ijtc-1024	1	109	2024	2024	NUM
ijtc-1024	1	110	citation	citation	NOUN
ijtc-1024	1	111	:	:	PUNCT
ijtc-1024	1	112	nugrahanti	nugrahanti	PROPN
ijtc-1024	1	113	,	,	PUNCT
ijtc-1024	1	114	t	t	PROPN
ijtc-1024	1	115	,	,	PUNCT
ijtc-1024	1	116	p.	p.	PROPN
ijtc-1024	1	117	,	,	PUNCT
ijtc-1024	1	118	lysandra	lysandra	PROPN
ijtc-1024	1	119	s.	s.	PROPN
ijtc-1024	1	120	(	(	PUNCT
ijtc-1024	1	121	2024	2024	NUM
ijtc-1024	1	122	)	)	PUNCT
ijtc-1024	1	123	.	.	PUNCT
ijtc-1024	2	1	environmental	environmental	ADJ
ijtc-1024	2	2	audit	audit	NOUN
ijtc-1024	2	3	and	and	CCONJ
ijtc-1024	2	4	csr	csr	NOUN
ijtc-1024	2	5	practices	practice	NOUN
ijtc-1024	2	6	on	on	ADP
ijtc-1024	2	7	the	the	DET
ijtc-1024	2	8	financial	financial	ADJ
ijtc-1024	2	9	performance	performance	NOUN
ijtc-1024	2	10	of	of	ADP
ijtc-1024	2	11	small	small	ADJ
ijtc-1024	2	12	and	and	CCONJ
ijtc-1024	2	13	medium	medium	ADJ
ijtc-1024	2	14	manufacturing	manufacture	VERB
ijtc-1024	2	15	companies	company	NOUN
ijtc-1024	2	16	in	in	ADP
ijtc-1024	2	17	indonesia	indonesia	PROPN
ijtc-1024	2	18	.	.	PUNCT
ijtc-1024	3	1	ilomata	ilomata	PROPN
ijtc-1024	3	2	international	international	ADJ
ijtc-1024	3	3	journal	journal	NOUN
ijtc-1024	3	4	of	of	ADP
ijtc-1024	3	5	tax	tax	NOUN
ijtc-1024	3	6	and	and	CCONJ
ijtc-1024	3	7	accounting	accounting	NOUN
ijtc-1024	3	8	,	,	PUNCT
ijtc-1024	3	9	5(2	5(2	NUM
ijtc-1024	3	10	)	)	PUNCT
ijtc-1024	3	11	,	,	PUNCT
ijtc-1024	3	12	322	322	NUM
ijtc-1024	3	13	-	-	SYM
ijtc-1024	3	14	337	337	NUM
ijtc-1024	3	15	.	.	PUNCT
ijtc-1024	4	1	https://doi.org/10.61194/ijtc.v5i2.1024	https://doi.org/10.61194/ijtc.v5i2.1024	PRON
ijtc-1024	4	2	abstract	abstract	NOUN
ijtc-1024	4	3	:	:	PUNCT
ijtc-1024	4	4	by	by	ADP
ijtc-1024	4	5	employing	employ	VERB
ijtc-1024	4	6	environmental	environmental	ADJ
ijtc-1024	4	7	audits	audit	NOUN
ijtc-1024	4	8	,	,	PUNCT
ijtc-1024	4	9	businesses	business	NOUN
ijtc-1024	4	10	can	can	AUX
ijtc-1024	4	11	meticulously	meticulously	ADV
ijtc-1024	4	12	assess	assess	VERB
ijtc-1024	4	13	environmental	environmental	ADJ
ijtc-1024	4	14	risks	risk	NOUN
ijtc-1024	4	15	,	,	PUNCT
ijtc-1024	4	16	fortify	fortify	VERB
ijtc-1024	4	17	sustainability	sustainability	NOUN
ijtc-1024	4	18	practices	practice	NOUN
ijtc-1024	4	19	,	,	PUNCT
ijtc-1024	4	20	and	and	CCONJ
ijtc-1024	4	21	foster	foster	ADJ
ijtc-1024	4	22	enhanced	enhance	VERB
ijtc-1024	4	23	stakeholder	stakeholder	PROPN
ijtc-1024	4	24	trust	trust	PROPN
ijtc-1024	4	25	.	.	PUNCT
ijtc-1024	5	1	concurrently	concurrently	ADV
ijtc-1024	5	2	,	,	PUNCT
ijtc-1024	5	3	the	the	DET
ijtc-1024	5	4	adoption	adoption	NOUN
ijtc-1024	5	5	of	of	ADP
ijtc-1024	5	6	csr	csr	NOUN
ijtc-1024	5	7	practices	practice	NOUN
ijtc-1024	5	8	emerges	emerge	VERB
ijtc-1024	5	9	as	as	ADP
ijtc-1024	5	10	a	a	DET
ijtc-1024	5	11	driving	drive	VERB
ijtc-1024	5	12	force	force	NOUN
ijtc-1024	5	13	behind	behind	ADP
ijtc-1024	5	14	improved	improve	VERB
ijtc-1024	5	15	financial	financial	ADJ
ijtc-1024	5	16	performance	performance	NOUN
ijtc-1024	5	17	,	,	PUNCT
ijtc-1024	5	18	operational	operational	ADJ
ijtc-1024	5	19	efficiency	efficiency	NOUN
ijtc-1024	5	20	,	,	PUNCT
ijtc-1024	5	21	and	and	CCONJ
ijtc-1024	5	22	long	long	ADJ
ijtc-1024	5	23	-	-	PUNCT
ijtc-1024	5	24	term	term	NOUN
ijtc-1024	5	25	sustainability	sustainability	NOUN
ijtc-1024	5	26	.	.	PUNCT
ijtc-1024	6	1	this	this	DET
ijtc-1024	6	2	study	study	NOUN
ijtc-1024	6	3	investigates	investigate	VERB
ijtc-1024	6	4	the	the	DET
ijtc-1024	6	5	profound	profound	ADJ
ijtc-1024	6	6	impact	impact	NOUN
ijtc-1024	6	7	of	of	ADP
ijtc-1024	6	8	environmental	environmental	ADJ
ijtc-1024	6	9	audit	audit	NOUN
ijtc-1024	6	10	and	and	CCONJ
ijtc-1024	6	11	corporate	corporate	ADJ
ijtc-1024	6	12	social	social	ADJ
ijtc-1024	6	13	responsibility	responsibility	NOUN
ijtc-1024	6	14	(	(	PUNCT
ijtc-1024	6	15	csr	csr	NOUN
ijtc-1024	6	16	)	)	PUNCT
ijtc-1024	6	17	practices	practice	NOUN
ijtc-1024	6	18	on	on	ADP
ijtc-1024	6	19	the	the	DET
ijtc-1024	6	20	financial	financial	ADJ
ijtc-1024	6	21	performance	performance	NOUN
ijtc-1024	6	22	of	of	ADP
ijtc-1024	6	23	small	small	ADJ
ijtc-1024	6	24	and	and	CCONJ
ijtc-1024	6	25	medium	medium	ADJ
ijtc-1024	6	26	manufacturing	manufacture	VERB
ijtc-1024	6	27	companies	company	NOUN
ijtc-1024	6	28	in	in	ADP
ijtc-1024	6	29	indonesia	indonesia	PROPN
ijtc-1024	6	30	.	.	PUNCT
ijtc-1024	7	1	this	this	DET
ijtc-1024	7	2	research	research	NOUN
ijtc-1024	7	3	uses	use	VERB
ijtc-1024	7	4	quantitative	quantitative	ADJ
ijtc-1024	7	5	methods	method	NOUN
ijtc-1024	7	6	with	with	ADP
ijtc-1024	7	7	primary	primary	ADJ
ijtc-1024	7	8	data	datum	NOUN
ijtc-1024	7	9	obtained	obtain	VERB
ijtc-1024	7	10	through	through	ADP
ijtc-1024	7	11	a	a	DET
ijtc-1024	7	12	questionnaire	questionnaire	NOUN
ijtc-1024	7	13	.	.	PUNCT
ijtc-1024	8	1	the	the	DET
ijtc-1024	8	2	sample	sample	NOUN
ijtc-1024	8	3	selection	selection	NOUN
ijtc-1024	8	4	from	from	ADP
ijtc-1024	8	5	the	the	DET
ijtc-1024	8	6	population	population	NOUN
ijtc-1024	8	7	of	of	ADP
ijtc-1024	8	8	manufacturing	manufacture	VERB
ijtc-1024	8	9	companies	company	NOUN
ijtc-1024	8	10	in	in	ADP
ijtc-1024	8	11	indonesia	indonesia	PROPN
ijtc-1024	8	12	was	be	AUX
ijtc-1024	8	13	carried	carry	VERB
ijtc-1024	8	14	out	out	ADP
ijtc-1024	8	15	purposefully	purposefully	ADV
ijtc-1024	8	16	.	.	PUNCT
ijtc-1024	9	1	the	the	DET
ijtc-1024	9	2	data	datum	NOUN
ijtc-1024	9	3	that	that	PRON
ijtc-1024	9	4	has	have	AUX
ijtc-1024	9	5	been	be	AUX
ijtc-1024	9	6	collected	collect	VERB
ijtc-1024	9	7	will	will	AUX
ijtc-1024	9	8	be	be	AUX
ijtc-1024	9	9	analyzed	analyze	VERB
ijtc-1024	9	10	by	by	ADP
ijtc-1024	9	11	regression	regression	NOUN
ijtc-1024	9	12	to	to	PART
ijtc-1024	9	13	be	be	AUX
ijtc-1024	9	14	able	able	ADJ
ijtc-1024	9	15	to	to	PART
ijtc-1024	9	16	answer	answer	VERB
ijtc-1024	9	17	existing	exist	VERB
ijtc-1024	9	18	hypotheses	hypothesis	NOUN
ijtc-1024	9	19	.	.	PUNCT
ijtc-1024	10	1	the	the	DET
ijtc-1024	10	2	results	result	NOUN
ijtc-1024	10	3	showed	show	VERB
ijtc-1024	10	4	that	that	SCONJ
ijtc-1024	10	5	environmental	environmental	ADJ
ijtc-1024	10	6	audits	audits	NOUN
ijtc-1024	10	7	and	and	CCONJ
ijtc-1024	10	8	csr	csr	NOUN
ijtc-1024	10	9	can	can	AUX
ijtc-1024	10	10	have	have	VERB
ijtc-1024	10	11	a	a	DET
ijtc-1024	10	12	positive	positive	ADJ
ijtc-1024	10	13	and	and	CCONJ
ijtc-1024	10	14	significant	significant	ADJ
ijtc-1024	10	15	effect	effect	NOUN
ijtc-1024	10	16	on	on	ADP
ijtc-1024	10	17	their	their	PRON
ijtc-1024	10	18	financial	financial	ADJ
ijtc-1024	10	19	performance	performance	NOUN
ijtc-1024	10	20	.	.	PUNCT
ijtc-1024	11	1	this	this	PRON
ijtc-1024	11	2	means	mean	VERB
ijtc-1024	11	3	that	that	SCONJ
ijtc-1024	11	4	financial	financial	ADJ
ijtc-1024	11	5	performance	performance	NOUN
ijtc-1024	11	6	and	and	CCONJ
ijtc-1024	11	7	crs	crs	PROPN
ijtc-1024	11	8	will	will	AUX
ijtc-1024	11	9	increase	increase	VERB
ijtc-1024	11	10	along	along	ADV
ijtc-1024	11	11	with	with	ADP
ijtc-1024	11	12	improvements	improvement	NOUN
ijtc-1024	11	13	in	in	ADP
ijtc-1024	11	14	financial	financial	ADJ
ijtc-1024	11	15	performance	performance	NOUN
ijtc-1024	11	16	.	.	PUNCT
ijtc-1024	12	1	these	these	DET
ijtc-1024	12	2	findings	finding	NOUN
ijtc-1024	12	3	carry	carry	VERB
ijtc-1024	12	4	substantial	substantial	ADJ
ijtc-1024	12	5	implications	implication	NOUN
ijtc-1024	12	6	for	for	ADP
ijtc-1024	12	7	the	the	DET
ijtc-1024	12	8	manufacturing	manufacturing	NOUN
ijtc-1024	12	9	sector	sector	NOUN
ijtc-1024	12	10	,	,	PUNCT
ijtc-1024	12	11	advocating	advocate	VERB
ijtc-1024	12	12	for	for	ADP
ijtc-1024	12	13	responsible	responsible	ADJ
ijtc-1024	12	14	business	business	NOUN
ijtc-1024	12	15	practices	practice	NOUN
ijtc-1024	12	16	and	and	CCONJ
ijtc-1024	12	17	making	make	VERB
ijtc-1024	12	18	theoretical	theoretical	ADJ
ijtc-1024	12	19	strides	stride	NOUN
ijtc-1024	12	20	by	by	ADP
ijtc-1024	12	21	emphasizing	emphasize	VERB
ijtc-1024	12	22	the	the	DET
ijtc-1024	12	23	integration	integration	NOUN
ijtc-1024	12	24	of	of	ADP
ijtc-1024	12	25	sustainability	sustainability	NOUN
ijtc-1024	12	26	into	into	ADP
ijtc-1024	12	27	financial	financial	ADJ
ijtc-1024	12	28	theories	theory	NOUN
ijtc-1024	12	29	and	and	CCONJ
ijtc-1024	12	30	models	model	NOUN
ijtc-1024	12	31	,	,	PUNCT
ijtc-1024	12	32	specifically	specifically	ADV
ijtc-1024	12	33	within	within	ADP
ijtc-1024	12	34	the	the	DET
ijtc-1024	12	35	context	context	NOUN
ijtc-1024	12	36	of	of	ADP
ijtc-1024	12	37	indonesia	indonesia	PROPN
ijtc-1024	12	38	's	's	PART
ijtc-1024	12	39	industrial	industrial	ADJ
ijtc-1024	12	40	landscape	landscape	NOUN
ijtc-1024	12	41	.	.	PUNCT
ijtc-1024	13	1	keywords	keyword	NOUN
ijtc-1024	13	2	:	:	PUNCT
ijtc-1024	13	3	environmental	environmental	ADJ
ijtc-1024	13	4	audit	audit	NOUN
ijtc-1024	13	5	,	,	PUNCT
ijtc-1024	13	6	financial	financial	ADJ
ijtc-1024	13	7	performance	performance	NOUN
ijtc-1024	13	8	,	,	PUNCT
ijtc-1024	13	9	csr	csr	NOUN
ijtc-1024	13	10	this	this	PRON
ijtc-1024	13	11	is	be	AUX
ijtc-1024	13	12	an	an	DET
ijtc-1024	13	13	open	open	ADJ
ijtc-1024	13	14	access	access	NOUN
ijtc-1024	13	15	article	article	NOUN
ijtc-1024	13	16	under	under	ADP
ijtc-1024	13	17	the	the	DET
ijtc-1024	13	18	cc	cc	NOUN
ijtc-1024	13	19	-	-	PUNCT
ijtc-1024	13	20	by	by	ADP
ijtc-1024	13	21	4.0	4.0	NUM
ijtc-1024	13	22	license	license	NOUN
ijtc-1024	13	23	introduction	introduction	NOUN
ijtc-1024	13	24	indonesia	indonesia	PROPN
ijtc-1024	13	25	's	's	PART
ijtc-1024	13	26	manufacturing	manufacturing	NOUN
ijtc-1024	13	27	industry	industry	NOUN
ijtc-1024	13	28	is	be	AUX
ijtc-1024	13	29	expected	expect	VERB
ijtc-1024	13	30	to	to	PART
ijtc-1024	13	31	drive	drive	VERB
ijtc-1024	13	32	the	the	DET
ijtc-1024	13	33	country	country	NOUN
ijtc-1024	13	34	's	's	PART
ijtc-1024	13	35	economic	economic	ADJ
ijtc-1024	13	36	growth	growth	NOUN
ijtc-1024	13	37	to	to	PART
ijtc-1024	13	38	achieve	achieve	VERB
ijtc-1024	13	39	the	the	DET
ijtc-1024	13	40	targeted	target	VERB
ijtc-1024	13	41	average	average	ADJ
ijtc-1024	13	42	growth	growth	NOUN
ijtc-1024	13	43	of	of	ADP
ijtc-1024	13	44	6	6	NUM
ijtc-1024	13	45	%	%	NOUN
ijtc-1024	13	46	per	per	ADP
ijtc-1024	13	47	year	year	NOUN
ijtc-1024	13	48	in	in	ADP
ijtc-1024	13	49	the	the	DET
ijtc-1024	13	50	next	next	ADJ
ijtc-1024	13	51	five	five	NUM
ijtc-1024	13	52	years	year	NOUN
ijtc-1024	13	53	(	(	PUNCT
ijtc-1024	13	54	saptioratri	saptioratri	VERB
ijtc-1024	13	55	budiono	budiono	PROPN
ijtc-1024	13	56	et	et	PROPN
ijtc-1024	13	57	al	al	PROPN
ijtc-1024	13	58	.	.	PROPN
ijtc-1024	13	59	,	,	PUNCT
ijtc-1024	13	60	2021	2021	NUM
ijtc-1024	13	61	)	)	PUNCT
ijtc-1024	13	62	.	.	PUNCT
ijtc-1024	14	1	according	accord	VERB
ijtc-1024	14	2	to	to	ADP
ijtc-1024	14	3	the	the	DET
ijtc-1024	14	4	report	report	NOUN
ijtc-1024	14	5	published	publish	VERB
ijtc-1024	14	6	by	by	ADP
ijtc-1024	14	7	statista	statista	NOUN
ijtc-1024	14	8	in	in	ADP
ijtc-1024	14	9	2023	2023	NUM
ijtc-1024	14	10	,	,	PUNCT
ijtc-1024	14	11	the	the	DET
ijtc-1024	14	12	manufacturing	manufacturing	NOUN
ijtc-1024	14	13	sector	sector	NOUN
ijtc-1024	14	14	in	in	ADP
ijtc-1024	14	15	indonesia	indonesia	PROPN
ijtc-1024	14	16	has	have	AUX
ijtc-1024	14	17	played	play	VERB
ijtc-1024	14	18	a	a	DET
ijtc-1024	14	19	crucial	crucial	ADJ
ijtc-1024	14	20	role	role	NOUN
ijtc-1024	14	21	in	in	ADP
ijtc-1024	14	22	the	the	DET
ijtc-1024	14	23	country	country	NOUN
ijtc-1024	14	24	's	's	PART
ijtc-1024	14	25	economic	economic	ADJ
ijtc-1024	14	26	and	and	CCONJ
ijtc-1024	14	27	social	social	ADJ
ijtc-1024	14	28	development	development	NOUN
ijtc-1024	14	29	.	.	PUNCT
ijtc-1024	15	1	in	in	ADP
ijtc-1024	15	2	recent	recent	ADJ
ijtc-1024	15	3	decades	decade	NOUN
ijtc-1024	15	4	,	,	PUNCT
ijtc-1024	15	5	the	the	DET
ijtc-1024	15	6	government	government	NOUN
ijtc-1024	15	7	has	have	AUX
ijtc-1024	15	8	given	give	VERB
ijtc-1024	15	9	high	high	ADJ
ijtc-1024	15	10	priority	priority	NOUN
ijtc-1024	15	11	to	to	ADP
ijtc-1024	15	12	this	this	DET
ijtc-1024	15	13	sector	sector	NOUN
ijtc-1024	15	14	to	to	PART
ijtc-1024	15	15	harness	harness	VERB
ijtc-1024	15	16	its	its	PRON
ijtc-1024	15	17	potential	potential	NOUN
ijtc-1024	15	18	for	for	ADP
ijtc-1024	15	19	advancing	advance	VERB
ijtc-1024	15	20	industrialization	industrialization	NOUN
ijtc-1024	15	21	.	.	PUNCT
ijtc-1024	16	1	today	today	NOUN
ijtc-1024	16	2	,	,	PUNCT
ijtc-1024	16	3	the	the	DET
ijtc-1024	16	4	manufacturing	manufacturing	NOUN
ijtc-1024	16	5	sector	sector	NOUN
ijtc-1024	16	6	stands	stand	VERB
ijtc-1024	16	7	as	as	ADP
ijtc-1024	16	8	the	the	DET
ijtc-1024	16	9	largest	large	ADJ
ijtc-1024	16	10	contributor	contributor	NOUN
ijtc-1024	16	11	to	to	ADP
ijtc-1024	16	12	indonesia	indonesia	PROPN
ijtc-1024	16	13	's	's	PART
ijtc-1024	16	14	gdp	gdp	NOUN
ijtc-1024	16	15	and	and	CCONJ
ijtc-1024	16	16	plays	play	VERB
ijtc-1024	16	17	a	a	DET
ijtc-1024	16	18	dominant	dominant	ADJ
ijtc-1024	16	19	role	role	NOUN
ijtc-1024	16	20	in	in	ADP
ijtc-1024	16	21	the	the	DET
ijtc-1024	16	22	country	country	NOUN
ijtc-1024	16	23	's	's	PART
ijtc-1024	16	24	exports	export	NOUN
ijtc-1024	16	25	.	.	PUNCT
ijtc-1024	17	1	key	key	ADJ
ijtc-1024	17	2	industries	industry	NOUN
ijtc-1024	17	3	such	such	ADJ
ijtc-1024	17	4	as	as	ADP
ijtc-1024	17	5	food	food	NOUN
ijtc-1024	17	6	and	and	CCONJ
ijtc-1024	17	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	17	8	mailto:trinandari@perbanas.id	mailto:trinandari@perbanas.id	NOUN
ijtc-1024	17	9	https://doi.org/10.61194/ijtc.v5i2.1024	https://doi.org/10.61194/ijtc.v5i2.1024	X
ijtc-1024	17	10	environmental	environmental	ADJ
ijtc-1024	17	11	audit	audit	NOUN
ijtc-1024	17	12	and	and	CCONJ
ijtc-1024	17	13	csr	csr	NOUN
ijtc-1024	17	14	practices	practice	NOUN
ijtc-1024	17	15	on	on	ADP
ijtc-1024	17	16	the	the	DET
ijtc-1024	17	17	financial	financial	ADJ
ijtc-1024	17	18	performance	performance	NOUN
ijtc-1024	17	19	of	of	ADP
ijtc-1024	17	20	small	small	ADJ
ijtc-1024	17	21	and	and	CCONJ
ijtc-1024	17	22	medium	medium	ADJ
ijtc-1024	17	23	manufacturing	manufacture	VERB
ijtc-1024	17	24	companies	company	NOUN
ijtc-1024	17	25	in	in	ADP
ijtc-1024	17	26	indonesi	indonesi	NOUN
ijtc-1024	17	27	nugrahanti	nugrahanti	PROPN
ijtc-1024	17	28	and	and	CCONJ
ijtc-1024	17	29	lysandra	lysandra	NOUN
ijtc-1024	17	30	323	323	NUM
ijtc-1024	17	31	|	|	ADV
ijtc-1024	17	32	ilomata	ilomata	PROPN
ijtc-1024	17	33	international	international	ADJ
ijtc-1024	17	34	journal	journal	NOUN
ijtc-1024	17	35	of	of	ADP
ijtc-1024	17	36	tax	tax	PROPN
ijtc-1024	17	37	&	&	CCONJ
ijtc-1024	17	38	accounting	account	VERB
ijtc-1024	17	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	17	40	beverages	beverage	NOUN
ijtc-1024	17	41	,	,	PUNCT
ijtc-1024	17	42	coal	coal	NOUN
ijtc-1024	17	43	and	and	CCONJ
ijtc-1024	17	44	refined	refined	ADJ
ijtc-1024	17	45	petroleum	petroleum	NOUN
ijtc-1024	17	46	,	,	PUNCT
ijtc-1024	17	47	chemicals	chemical	NOUN
ijtc-1024	17	48	,	,	PUNCT
ijtc-1024	17	49	transportation	transportation	NOUN
ijtc-1024	17	50	,	,	PUNCT
ijtc-1024	17	51	as	as	ADV
ijtc-1024	17	52	well	well	ADV
ijtc-1024	17	53	as	as	ADP
ijtc-1024	17	54	metals	metal	NOUN
ijtc-1024	17	55	and	and	CCONJ
ijtc-1024	17	56	electronics	electronic	NOUN
ijtc-1024	17	57	,	,	PUNCT
ijtc-1024	17	58	are	be	AUX
ijtc-1024	17	59	the	the	DET
ijtc-1024	17	60	primary	primary	ADJ
ijtc-1024	17	61	contributors	contributor	NOUN
ijtc-1024	17	62	to	to	ADP
ijtc-1024	17	63	indonesia	indonesia	PROPN
ijtc-1024	17	64	's	's	PART
ijtc-1024	17	65	gdp	gdp	NOUN
ijtc-1024	17	66	within	within	ADP
ijtc-1024	17	67	the	the	DET
ijtc-1024	17	68	manufacturing	manufacturing	NOUN
ijtc-1024	17	69	sector	sector	NOUN
ijtc-1024	17	70	.	.	PUNCT
ijtc-1024	18	1	moreover	moreover	ADV
ijtc-1024	18	2	,	,	PUNCT
ijtc-1024	18	3	this	this	DET
ijtc-1024	18	4	sector	sector	NOUN
ijtc-1024	18	5	has	have	AUX
ijtc-1024	18	6	also	also	ADV
ijtc-1024	18	7	generated	generate	VERB
ijtc-1024	18	8	a	a	DET
ijtc-1024	18	9	substantial	substantial	ADJ
ijtc-1024	18	10	number	number	NOUN
ijtc-1024	18	11	of	of	ADP
ijtc-1024	18	12	job	job	NOUN
ijtc-1024	18	13	opportunities	opportunity	NOUN
ijtc-1024	18	14	.	.	PUNCT
ijtc-1024	19	1	with	with	ADP
ijtc-1024	19	2	a	a	DET
ijtc-1024	19	3	vision	vision	NOUN
ijtc-1024	19	4	to	to	PART
ijtc-1024	19	5	become	become	VERB
ijtc-1024	19	6	one	one	NUM
ijtc-1024	19	7	of	of	ADP
ijtc-1024	19	8	the	the	DET
ijtc-1024	19	9	world	world	NOUN
ijtc-1024	19	10	's	's	PART
ijtc-1024	19	11	largest	large	ADJ
ijtc-1024	19	12	economies	economy	NOUN
ijtc-1024	19	13	by	by	ADP
ijtc-1024	19	14	2030	2030	NUM
ijtc-1024	19	15	,	,	PUNCT
ijtc-1024	19	16	indonesia	indonesia	PROPN
ijtc-1024	19	17	's	's	PART
ijtc-1024	19	18	manufacturing	manufacturing	NOUN
ijtc-1024	19	19	sector	sector	NOUN
ijtc-1024	19	20	offers	offer	VERB
ijtc-1024	19	21	significant	significant	ADJ
ijtc-1024	19	22	opportunities	opportunity	NOUN
ijtc-1024	19	23	and	and	CCONJ
ijtc-1024	19	24	potential	potential	NOUN
ijtc-1024	19	25	for	for	ADP
ijtc-1024	19	26	both	both	CCONJ
ijtc-1024	19	27	the	the	DET
ijtc-1024	19	28	country	country	NOUN
ijtc-1024	19	29	and	and	CCONJ
ijtc-1024	19	30	its	its	PRON
ijtc-1024	19	31	international	international	ADJ
ijtc-1024	19	32	partners	partner	NOUN
ijtc-1024	19	33	.	.	PUNCT
ijtc-1024	20	1	figure	figure	NOUN
ijtc-1024	20	2	1	1	NUM
ijtc-1024	20	3	.	.	X
ijtc-1024	21	1	gdp	gdp	NOUN
ijtc-1024	21	2	share	share	NOUN
ijtc-1024	21	3	of	of	ADP
ijtc-1024	21	4	indonesia	indonesia	PROPN
ijtc-1024	21	5	in	in	ADP
ijtc-1024	21	6	2022	2022	NUM
ijtc-1024	21	7	by	by	ADP
ijtc-1024	21	8	sector	sector	NOUN
ijtc-1024	21	9	source	source	NOUN
ijtc-1024	21	10	:	:	PUNCT
ijtc-1024	21	11	statista	statista	NOUN
ijtc-1024	21	12	,	,	PUNCT
ijtc-1024	21	13	2023	2023	NUM
ijtc-1024	21	14	this	this	DET
ijtc-1024	21	15	research	research	NOUN
ijtc-1024	21	16	highlights	highlight	VERB
ijtc-1024	21	17	the	the	DET
ijtc-1024	21	18	financial	financial	ADJ
ijtc-1024	21	19	performance	performance	NOUN
ijtc-1024	21	20	of	of	ADP
ijtc-1024	21	21	manufacturing	manufacture	VERB
ijtc-1024	21	22	companies	company	NOUN
ijtc-1024	21	23	in	in	ADP
ijtc-1024	21	24	indonesia	indonesia	PROPN
ijtc-1024	21	25	in	in	ADP
ijtc-1024	21	26	relation	relation	NOUN
ijtc-1024	21	27	to	to	ADP
ijtc-1024	21	28	the	the	DET
ijtc-1024	21	29	environmental	environmental	ADJ
ijtc-1024	21	30	audits	audits	NOUN
ijtc-1024	21	31	and	and	CCONJ
ijtc-1024	21	32	csr	csr	NOUN
ijtc-1024	21	33	practices	practice	NOUN
ijtc-1024	21	34	they	they	PRON
ijtc-1024	21	35	carry	carry	VERB
ijtc-1024	21	36	out	out	ADP
ijtc-1024	21	37	.	.	PUNCT
ijtc-1024	22	1	environmental	environmental	ADJ
ijtc-1024	22	2	audit	audit	NOUN
ijtc-1024	22	3	helps	help	VERB
ijtc-1024	22	4	companies	company	NOUN
ijtc-1024	22	5	identify	identify	VERB
ijtc-1024	22	6	potential	potential	ADJ
ijtc-1024	22	7	environmental	environmental	ADJ
ijtc-1024	22	8	risks	risk	NOUN
ijtc-1024	22	9	and	and	CCONJ
ijtc-1024	22	10	opportunities	opportunity	NOUN
ijtc-1024	22	11	that	that	PRON
ijtc-1024	22	12	can	can	AUX
ijtc-1024	22	13	impact	impact	VERB
ijtc-1024	22	14	their	their	PRON
ijtc-1024	22	15	operations	operation	NOUN
ijtc-1024	22	16	and	and	CCONJ
ijtc-1024	22	17	bottom	bottom	ADJ
ijtc-1024	22	18	line	line	NOUN
ijtc-1024	22	19	.	.	PUNCT
ijtc-1024	23	1	by	by	ADP
ijtc-1024	23	2	conducting	conduct	VERB
ijtc-1024	23	3	an	an	DET
ijtc-1024	23	4	audit	audit	NOUN
ijtc-1024	23	5	,	,	PUNCT
ijtc-1024	23	6	companies	company	NOUN
ijtc-1024	23	7	can	can	AUX
ijtc-1024	23	8	assess	assess	VERB
ijtc-1024	23	9	their	their	PRON
ijtc-1024	23	10	environmental	environmental	ADJ
ijtc-1024	23	11	performance	performance	NOUN
ijtc-1024	23	12	and	and	CCONJ
ijtc-1024	23	13	identify	identify	VERB
ijtc-1024	23	14	areas	area	NOUN
ijtc-1024	23	15	where	where	SCONJ
ijtc-1024	23	16	they	they	PRON
ijtc-1024	23	17	can	can	AUX
ijtc-1024	23	18	improve	improve	VERB
ijtc-1024	23	19	their	their	PRON
ijtc-1024	23	20	sustainability	sustainability	NOUN
ijtc-1024	23	21	practices	practice	NOUN
ijtc-1024	23	22	.	.	PUNCT
ijtc-1024	24	1	environmental	environmental	ADJ
ijtc-1024	24	2	audit	audit	NOUN
ijtc-1024	24	3	also	also	ADV
ijtc-1024	24	4	helps	help	VERB
ijtc-1024	24	5	companies	company	NOUN
ijtc-1024	24	6	demonstrate	demonstrate	VERB
ijtc-1024	24	7	their	their	PRON
ijtc-1024	24	8	commitment	commitment	NOUN
ijtc-1024	24	9	to	to	ADP
ijtc-1024	24	10	sustainability	sustainability	NOUN
ijtc-1024	24	11	and	and	CCONJ
ijtc-1024	24	12	environmental	environmental	ADJ
ijtc-1024	24	13	responsibility	responsibility	NOUN
ijtc-1024	24	14	.	.	PUNCT
ijtc-1024	25	1	this	this	PRON
ijtc-1024	25	2	can	can	AUX
ijtc-1024	25	3	enhance	enhance	VERB
ijtc-1024	25	4	stakeholder	stakeholder	NOUN
ijtc-1024	25	5	trust	trust	NOUN
ijtc-1024	25	6	and	and	CCONJ
ijtc-1024	25	7	reputation	reputation	NOUN
ijtc-1024	25	8	,	,	PUNCT
ijtc-1024	25	9	and	and	CCONJ
ijtc-1024	25	10	attract	attract	VERB
ijtc-1024	25	11	socially	socially	ADV
ijtc-1024	25	12	responsible	responsible	ADJ
ijtc-1024	25	13	investors	investor	NOUN
ijtc-1024	25	14	and	and	CCONJ
ijtc-1024	25	15	customer	customer	NOUN
ijtc-1024	25	16	(	(	PUNCT
ijtc-1024	25	17	meiwanto	meiwanto	ADP
ijtc-1024	25	18	doktoralina	doktoralina	PROPN
ijtc-1024	25	19	et	et	PROPN
ijtc-1024	25	20	al	al	PROPN
ijtc-1024	25	21	.	.	PROPN
ijtc-1024	25	22	,	,	PUNCT
ijtc-1024	25	23	2018	2018	NUM
ijtc-1024	25	24	)	)	PUNCT
ijtc-1024	26	1	s.	s.	PROPN
ijtc-1024	26	2	environmental	environmental	ADJ
ijtc-1024	26	3	audit	audit	NOUN
ijtc-1024	26	4	is	be	AUX
ijtc-1024	26	5	aligned	align	VERB
ijtc-1024	26	6	with	with	ADP
ijtc-1024	26	7	sustainability	sustainability	NOUN
ijtc-1024	26	8	reporting	reporting	NOUN
ijtc-1024	26	9	,	,	PUNCT
ijtc-1024	26	10	which	which	PRON
ijtc-1024	26	11	is	be	AUX
ijtc-1024	26	12	becoming	become	VERB
ijtc-1024	26	13	increasingly	increasingly	ADV
ijtc-1024	26	14	important	important	ADJ
ijtc-1024	26	15	for	for	ADP
ijtc-1024	26	16	companies	company	NOUN
ijtc-1024	26	17	.	.	PUNCT
ijtc-1024	27	1	sustainability	sustainability	NOUN
ijtc-1024	27	2	reporting	reporting	NOUN
ijtc-1024	27	3	helps	help	VERB
ijtc-1024	27	4	companies	company	NOUN
ijtc-1024	27	5	communicate	communicate	VERB
ijtc-1024	27	6	their	their	PRON
ijtc-1024	27	7	environmental	environmental	ADJ
ijtc-1024	27	8	,	,	PUNCT
ijtc-1024	27	9	social	social	ADJ
ijtc-1024	27	10	,	,	PUNCT
ijtc-1024	27	11	and	and	CCONJ
ijtc-1024	27	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	27	13	environmental	environmental	ADJ
ijtc-1024	27	14	audit	audit	NOUN
ijtc-1024	27	15	and	and	CCONJ
ijtc-1024	27	16	csr	csr	NOUN
ijtc-1024	27	17	practices	practice	NOUN
ijtc-1024	27	18	on	on	ADP
ijtc-1024	27	19	the	the	DET
ijtc-1024	27	20	financial	financial	ADJ
ijtc-1024	27	21	performance	performance	NOUN
ijtc-1024	27	22	of	of	ADP
ijtc-1024	27	23	small	small	ADJ
ijtc-1024	27	24	and	and	CCONJ
ijtc-1024	27	25	medium	medium	ADJ
ijtc-1024	27	26	manufacturing	manufacture	VERB
ijtc-1024	27	27	companies	company	NOUN
ijtc-1024	27	28	in	in	ADP
ijtc-1024	27	29	indonesi	indonesi	NOUN
ijtc-1024	27	30	nugrahanti	nugrahanti	PROPN
ijtc-1024	27	31	and	and	CCONJ
ijtc-1024	27	32	lysandra	lysandra	VERB
ijtc-1024	27	33	324	324	NUM
ijtc-1024	27	34	|	|	ADV
ijtc-1024	27	35	ilomata	ilomata	VERB
ijtc-1024	27	36	international	international	ADJ
ijtc-1024	27	37	journal	journal	NOUN
ijtc-1024	27	38	of	of	ADP
ijtc-1024	27	39	tax	tax	PROPN
ijtc-1024	27	40	&	&	CCONJ
ijtc-1024	27	41	accounting	account	VERB
ijtc-1024	27	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	27	43	governance	governance	NOUN
ijtc-1024	27	44	(	(	PUNCT
ijtc-1024	27	45	esg	esg	NOUN
ijtc-1024	27	46	)	)	PUNCT
ijtc-1024	27	47	performance	performance	NOUN
ijtc-1024	27	48	to	to	ADP
ijtc-1024	27	49	stakeholders	stakeholder	NOUN
ijtc-1024	27	50	,	,	PUNCT
ijtc-1024	27	51	and	and	CCONJ
ijtc-1024	27	52	environmental	environmental	ADJ
ijtc-1024	27	53	audit	audit	NOUN
ijtc-1024	27	54	can	can	AUX
ijtc-1024	27	55	provide	provide	VERB
ijtc-1024	27	56	the	the	DET
ijtc-1024	27	57	data	datum	NOUN
ijtc-1024	27	58	and	and	CCONJ
ijtc-1024	27	59	information	information	NOUN
ijtc-1024	27	60	needed	need	VERB
ijtc-1024	27	61	for	for	ADP
ijtc-1024	27	62	such	such	ADJ
ijtc-1024	27	63	reporting	reporting	NOUN
ijtc-1024	27	64	(	(	PUNCT
ijtc-1024	27	65	jati	jati	NOUN
ijtc-1024	27	66	et	et	PROPN
ijtc-1024	27	67	al	al	PROPN
ijtc-1024	27	68	.	.	PROPN
ijtc-1024	27	69	,	,	PUNCT
ijtc-1024	27	70	2023	2023	NUM
ijtc-1024	27	71	;	;	PUNCT
ijtc-1024	27	72	nareswari	nareswari	PROPN
ijtc-1024	27	73	et	et	PROPN
ijtc-1024	27	74	al	al	PROPN
ijtc-1024	27	75	.	.	PROPN
ijtc-1024	27	76	,	,	PUNCT
ijtc-1024	27	77	2022	2022	NUM
ijtc-1024	27	78	)	)	PUNCT
ijtc-1024	27	79	.	.	PUNCT
ijtc-1024	28	1	on	on	ADP
ijtc-1024	28	2	the	the	DET
ijtc-1024	28	3	other	other	ADJ
ijtc-1024	28	4	hand	hand	NOUN
ijtc-1024	28	5	,	,	PUNCT
ijtc-1024	28	6	csr	csr	NOUN
ijtc-1024	28	7	practices	practice	NOUN
ijtc-1024	28	8	are	be	AUX
ijtc-1024	28	9	also	also	ADV
ijtc-1024	28	10	important	important	ADJ
ijtc-1024	28	11	in	in	ADP
ijtc-1024	28	12	discussing	discuss	VERB
ijtc-1024	28	13	the	the	DET
ijtc-1024	28	14	performance	performance	NOUN
ijtc-1024	28	15	of	of	ADP
ijtc-1024	28	16	manufacturing	manufacturing	NOUN
ijtc-1024	28	17	companies	company	NOUN
ijtc-1024	28	18	.	.	PUNCT
ijtc-1024	29	1	there	there	PRON
ijtc-1024	29	2	is	be	VERB
ijtc-1024	29	3	evidence	evidence	NOUN
ijtc-1024	29	4	that	that	SCONJ
ijtc-1024	29	5	csr	csr	NOUN
ijtc-1024	29	6	practices	practice	NOUN
ijtc-1024	29	7	can	can	AUX
ijtc-1024	29	8	positively	positively	ADV
ijtc-1024	29	9	affect	affect	VERB
ijtc-1024	29	10	a	a	DET
ijtc-1024	29	11	company	company	NOUN
ijtc-1024	29	12	's	's	PART
ijtc-1024	29	13	financial	financial	ADJ
ijtc-1024	29	14	performance	performance	NOUN
ijtc-1024	29	15	.	.	PUNCT
ijtc-1024	30	1	for	for	ADP
ijtc-1024	30	2	example	example	NOUN
ijtc-1024	30	3	,	,	PUNCT
ijtc-1024	30	4	a	a	DET
ijtc-1024	30	5	study	study	NOUN
ijtc-1024	30	6	found	find	VERB
ijtc-1024	30	7	that	that	SCONJ
ijtc-1024	30	8	csr	csr	NOUN
ijtc-1024	30	9	not	not	PART
ijtc-1024	30	10	only	only	ADV
ijtc-1024	30	11	improves	improve	VERB
ijtc-1024	30	12	a	a	DET
ijtc-1024	30	13	firm	firm	NOUN
ijtc-1024	30	14	's	's	PART
ijtc-1024	30	15	social	social	ADJ
ijtc-1024	30	16	value	value	NOUN
ijtc-1024	30	17	and	and	CCONJ
ijtc-1024	30	18	reputation	reputation	NOUN
ijtc-1024	30	19	but	but	CCONJ
ijtc-1024	30	20	also	also	ADV
ijtc-1024	30	21	improves	improve	VERB
ijtc-1024	30	22	profitability	profitability	NOUN
ijtc-1024	30	23	and	and	CCONJ
ijtc-1024	30	24	performance	performance	NOUN
ijtc-1024	30	25	(	(	PUNCT
ijtc-1024	30	26	cherian	cherian	NOUN
ijtc-1024	30	27	et	et	PROPN
ijtc-1024	30	28	al	al	PROPN
ijtc-1024	30	29	.	.	PROPN
ijtc-1024	30	30	,	,	PUNCT
ijtc-1024	30	31	2019	2019	NUM
ijtc-1024	30	32	)	)	PUNCT
ijtc-1024	30	33	.	.	PUNCT
ijtc-1024	31	1	this	this	DET
ijtc-1024	31	2	research	research	NOUN
ijtc-1024	31	3	aims	aim	VERB
ijtc-1024	31	4	to	to	PART
ijtc-1024	31	5	bridge	bridge	VERB
ijtc-1024	31	6	existing	exist	VERB
ijtc-1024	31	7	gaps	gap	NOUN
ijtc-1024	31	8	in	in	ADP
ijtc-1024	31	9	the	the	DET
ijtc-1024	31	10	literature	literature	NOUN
ijtc-1024	31	11	by	by	ADP
ijtc-1024	31	12	providing	provide	VERB
ijtc-1024	31	13	a	a	DET
ijtc-1024	31	14	comprehensive	comprehensive	ADJ
ijtc-1024	31	15	exploration	exploration	NOUN
ijtc-1024	31	16	of	of	ADP
ijtc-1024	31	17	the	the	DET
ijtc-1024	31	18	financial	financial	ADJ
ijtc-1024	31	19	implications	implication	NOUN
ijtc-1024	31	20	of	of	ADP
ijtc-1024	31	21	environmental	environmental	ADJ
ijtc-1024	31	22	audit	audit	NOUN
ijtc-1024	31	23	and	and	CCONJ
ijtc-1024	31	24	csr	csr	NOUN
ijtc-1024	31	25	practices	practice	NOUN
ijtc-1024	31	26	within	within	ADP
ijtc-1024	31	27	the	the	DET
ijtc-1024	31	28	unique	unique	ADJ
ijtc-1024	31	29	context	context	NOUN
ijtc-1024	31	30	of	of	ADP
ijtc-1024	31	31	small	small	ADJ
ijtc-1024	31	32	and	and	CCONJ
ijtc-1024	31	33	medium	medium	ADJ
ijtc-1024	31	34	manufacturing	manufacture	VERB
ijtc-1024	31	35	companies	company	NOUN
ijtc-1024	31	36	in	in	ADP
ijtc-1024	31	37	indonesia	indonesia	PROPN
ijtc-1024	31	38	.	.	PUNCT
ijtc-1024	32	1	the	the	DET
ijtc-1024	32	2	significance	significance	NOUN
ijtc-1024	32	3	of	of	ADP
ijtc-1024	32	4	this	this	DET
ijtc-1024	32	5	study	study	NOUN
ijtc-1024	32	6	lies	lie	VERB
ijtc-1024	32	7	in	in	ADP
ijtc-1024	32	8	its	its	PRON
ijtc-1024	32	9	potential	potential	ADJ
ijtc-1024	32	10	contributions	contribution	NOUN
ijtc-1024	32	11	to	to	ADP
ijtc-1024	32	12	both	both	CCONJ
ijtc-1024	32	13	academia	academia	NOUN
ijtc-1024	32	14	and	and	CCONJ
ijtc-1024	32	15	industry	industry	NOUN
ijtc-1024	32	16	.	.	PUNCT
ijtc-1024	33	1	by	by	ADP
ijtc-1024	33	2	shedding	shed	VERB
ijtc-1024	33	3	light	light	NOUN
ijtc-1024	33	4	on	on	ADP
ijtc-1024	33	5	the	the	DET
ijtc-1024	33	6	financial	financial	ADJ
ijtc-1024	33	7	performance	performance	NOUN
ijtc-1024	33	8	outcomes	outcome	NOUN
ijtc-1024	33	9	associated	associate	VERB
ijtc-1024	33	10	with	with	ADP
ijtc-1024	33	11	environmental	environmental	ADJ
ijtc-1024	33	12	audit	audit	NOUN
ijtc-1024	33	13	and	and	CCONJ
ijtc-1024	33	14	csr	csr	NOUN
ijtc-1024	33	15	practices	practice	NOUN
ijtc-1024	33	16	,	,	PUNCT
ijtc-1024	33	17	the	the	DET
ijtc-1024	33	18	research	research	NOUN
ijtc-1024	33	19	seeks	seek	VERB
ijtc-1024	33	20	to	to	PART
ijtc-1024	33	21	inform	inform	VERB
ijtc-1024	33	22	stakeholders	stakeholder	NOUN
ijtc-1024	33	23	,	,	PUNCT
ijtc-1024	33	24	policymakers	policymaker	NOUN
ijtc-1024	33	25	,	,	PUNCT
ijtc-1024	33	26	and	and	CCONJ
ijtc-1024	33	27	industry	industry	NOUN
ijtc-1024	33	28	players	player	NOUN
ijtc-1024	33	29	about	about	ADP
ijtc-1024	33	30	the	the	DET
ijtc-1024	33	31	tangible	tangible	ADJ
ijtc-1024	33	32	benefits	benefit	NOUN
ijtc-1024	33	33	of	of	ADP
ijtc-1024	33	34	sustainable	sustainable	ADJ
ijtc-1024	33	35	business	business	NOUN
ijtc-1024	33	36	practices	practice	NOUN
ijtc-1024	33	37	.	.	PUNCT
ijtc-1024	34	1	furthermore	furthermore	ADV
ijtc-1024	34	2	,	,	PUNCT
ijtc-1024	34	3	the	the	DET
ijtc-1024	34	4	study	study	NOUN
ijtc-1024	34	5	aims	aim	VERB
ijtc-1024	34	6	to	to	PART
ijtc-1024	34	7	contribute	contribute	VERB
ijtc-1024	34	8	to	to	ADP
ijtc-1024	34	9	the	the	DET
ijtc-1024	34	10	theoretical	theoretical	ADJ
ijtc-1024	34	11	landscape	landscape	NOUN
ijtc-1024	34	12	by	by	ADP
ijtc-1024	34	13	emphasizing	emphasize	VERB
ijtc-1024	34	14	the	the	DET
ijtc-1024	34	15	integration	integration	NOUN
ijtc-1024	34	16	of	of	ADP
ijtc-1024	34	17	sustainability	sustainability	NOUN
ijtc-1024	34	18	considerations	consideration	NOUN
ijtc-1024	34	19	into	into	ADP
ijtc-1024	34	20	financial	financial	ADJ
ijtc-1024	34	21	models	model	NOUN
ijtc-1024	34	22	and	and	CCONJ
ijtc-1024	34	23	theories	theory	NOUN
ijtc-1024	34	24	specific	specific	ADJ
ijtc-1024	34	25	to	to	ADP
ijtc-1024	34	26	the	the	DET
ijtc-1024	34	27	indonesian	indonesian	ADJ
ijtc-1024	34	28	manufacturing	manufacturing	NOUN
ijtc-1024	34	29	sector	sector	NOUN
ijtc-1024	34	30	.	.	PUNCT
ijtc-1024	35	1	this	this	DET
ijtc-1024	35	2	research	research	NOUN
ijtc-1024	35	3	not	not	PART
ijtc-1024	35	4	only	only	ADV
ijtc-1024	35	5	aligns	align	VERB
ijtc-1024	35	6	with	with	ADP
ijtc-1024	35	7	the	the	DET
ijtc-1024	35	8	current	current	ADJ
ijtc-1024	35	9	trajectory	trajectory	NOUN
ijtc-1024	35	10	of	of	ADP
ijtc-1024	35	11	indonesia	indonesia	PROPN
ijtc-1024	35	12	's	's	PART
ijtc-1024	35	13	economic	economic	ADJ
ijtc-1024	35	14	ambitions	ambition	NOUN
ijtc-1024	35	15	but	but	CCONJ
ijtc-1024	35	16	also	also	ADV
ijtc-1024	35	17	addresses	address	VERB
ijtc-1024	35	18	a	a	DET
ijtc-1024	35	19	critical	critical	ADJ
ijtc-1024	35	20	gap	gap	NOUN
ijtc-1024	35	21	in	in	ADP
ijtc-1024	35	22	the	the	DET
ijtc-1024	35	23	literature	literature	NOUN
ijtc-1024	35	24	by	by	ADP
ijtc-1024	35	25	examining	examine	VERB
ijtc-1024	35	26	the	the	DET
ijtc-1024	35	27	nuanced	nuanced	ADJ
ijtc-1024	35	28	interplay	interplay	NOUN
ijtc-1024	35	29	between	between	ADP
ijtc-1024	35	30	environmental	environmental	ADJ
ijtc-1024	35	31	responsibility	responsibility	NOUN
ijtc-1024	35	32	,	,	PUNCT
ijtc-1024	35	33	csr	csr	NOUN
ijtc-1024	35	34	practices	practice	NOUN
ijtc-1024	35	35	,	,	PUNCT
ijtc-1024	35	36	and	and	CCONJ
ijtc-1024	35	37	financial	financial	ADJ
ijtc-1024	35	38	performance	performance	NOUN
ijtc-1024	35	39	in	in	ADP
ijtc-1024	35	40	small	small	ADJ
ijtc-1024	35	41	and	and	CCONJ
ijtc-1024	35	42	medium	medium	ADJ
ijtc-1024	35	43	manufacturing	manufacture	VERB
ijtc-1024	35	44	companies	company	NOUN
ijtc-1024	35	45	within	within	ADP
ijtc-1024	35	46	the	the	DET
ijtc-1024	35	47	indonesian	indonesian	ADJ
ijtc-1024	35	48	context	context	NOUN
ijtc-1024	35	49	.	.	PUNCT
ijtc-1024	36	1	thus	thus	ADV
ijtc-1024	36	2	,	,	PUNCT
ijtc-1024	36	3	this	this	DET
ijtc-1024	36	4	research	research	NOUN
ijtc-1024	36	5	was	be	AUX
ijtc-1024	36	6	conducted	conduct	VERB
ijtc-1024	36	7	to	to	PART
ijtc-1024	36	8	uncover	uncover	VERB
ijtc-1024	36	9	and	and	CCONJ
ijtc-1024	36	10	answer	answer	VERB
ijtc-1024	36	11	the	the	DET
ijtc-1024	36	12	question	question	NOUN
ijtc-1024	36	13	"	"	PUNCT
ijtc-1024	36	14	what	what	PRON
ijtc-1024	36	15	is	be	AUX
ijtc-1024	36	16	the	the	DET
ijtc-1024	36	17	impact	impact	NOUN
ijtc-1024	36	18	of	of	ADP
ijtc-1024	36	19	environmental	environmental	ADJ
ijtc-1024	36	20	audit	audit	NOUN
ijtc-1024	36	21	and	and	CCONJ
ijtc-1024	36	22	csr	csr	NOUN
ijtc-1024	36	23	practices	practice	NOUN
ijtc-1024	36	24	on	on	ADP
ijtc-1024	36	25	the	the	DET
ijtc-1024	36	26	financial	financial	ADJ
ijtc-1024	36	27	performance	performance	NOUN
ijtc-1024	36	28	of	of	ADP
ijtc-1024	36	29	manufacturing	manufacture	VERB
ijtc-1024	36	30	companies	company	NOUN
ijtc-1024	36	31	in	in	ADP
ijtc-1024	36	32	indonesia	indonesia	PROPN
ijtc-1024	36	33	?	?	PUNCT
ijtc-1024	36	34	”	"	PUNCT
ijtc-1024	36	35	.	.	PUNCT
ijtc-1024	37	1	it	it	PRON
ijtc-1024	37	2	is	be	AUX
ijtc-1024	37	3	hoped	hope	VERB
ijtc-1024	37	4	that	that	SCONJ
ijtc-1024	37	5	this	this	DET
ijtc-1024	37	6	research	research	NOUN
ijtc-1024	37	7	can	can	AUX
ijtc-1024	37	8	provide	provide	VERB
ijtc-1024	37	9	material	material	NOUN
ijtc-1024	37	10	for	for	SCONJ
ijtc-1024	37	11	stakeholders	stakeholder	NOUN
ijtc-1024	37	12	to	to	PART
ijtc-1024	37	13	consider	consider	VERB
ijtc-1024	37	14	these	these	DET
ijtc-1024	37	15	two	two	NUM
ijtc-1024	37	16	aspects	aspect	NOUN
ijtc-1024	37	17	in	in	ADP
ijtc-1024	37	18	an	an	DET
ijtc-1024	37	19	effort	effort	NOUN
ijtc-1024	37	20	to	to	PART
ijtc-1024	37	21	develop	develop	VERB
ijtc-1024	37	22	the	the	DET
ijtc-1024	37	23	performance	performance	NOUN
ijtc-1024	37	24	of	of	ADP
ijtc-1024	37	25	the	the	DET
ijtc-1024	37	26	manufacturing	manufacturing	NOUN
ijtc-1024	37	27	sector	sector	NOUN
ijtc-1024	37	28	in	in	ADP
ijtc-1024	37	29	indonesia	indonesia	PROPN
ijtc-1024	37	30	.	.	PUNCT
ijtc-1024	38	1	environmental	environmental	ADJ
ijtc-1024	38	2	audit	audit	PROPN
ijtc-1024	38	3	environmental	environmental	ADJ
ijtc-1024	38	4	audit	audit	NOUN
ijtc-1024	38	5	is	be	AUX
ijtc-1024	38	6	an	an	DET
ijtc-1024	38	7	independent	independent	ADJ
ijtc-1024	38	8	evaluation	evaluation	NOUN
ijtc-1024	38	9	of	of	ADP
ijtc-1024	38	10	policy	policy	NOUN
ijtc-1024	38	11	and	and	CCONJ
ijtc-1024	38	12	principles	principle	NOUN
ijtc-1024	38	13	,	,	PUNCT
ijtc-1024	38	14	systems	system	NOUN
ijtc-1024	38	15	,	,	PUNCT
ijtc-1024	38	16	procedures	procedure	NOUN
ijtc-1024	38	17	,	,	PUNCT
ijtc-1024	38	18	practices	practice	NOUN
ijtc-1024	38	19	,	,	PUNCT
ijtc-1024	38	20	and	and	CCONJ
ijtc-1024	38	21	performance	performance	NOUN
ijtc-1024	38	22	,	,	PUNCT
ijtc-1024	38	23	and	and	CCONJ
ijtc-1024	38	24	other	other	ADJ
ijtc-1024	38	25	elements	element	NOUN
ijtc-1024	38	26	of	of	ADP
ijtc-1024	38	27	a	a	DET
ijtc-1024	38	28	business	business	NOUN
ijtc-1024	38	29	relating	relate	VERB
ijtc-1024	38	30	to	to	ADP
ijtc-1024	38	31	the	the	DET
ijtc-1024	38	32	environment	environment	NOUN
ijtc-1024	38	33	.	.	PUNCT
ijtc-1024	39	1	it	it	PRON
ijtc-1024	39	2	aims	aim	VERB
ijtc-1024	39	3	at	at	ADP
ijtc-1024	39	4	verification	verification	NOUN
ijtc-1024	39	5	and	and	CCONJ
ijtc-1024	39	6	validation	validation	NOUN
ijtc-1024	39	7	to	to	PART
ijtc-1024	39	8	ensure	ensure	VERB
ijtc-1024	39	9	that	that	SCONJ
ijtc-1024	39	10	various	various	ADJ
ijtc-1024	39	11	environmental	environmental	ADJ
ijtc-1024	39	12	laws	law	NOUN
ijtc-1024	39	13	are	be	AUX
ijtc-1024	39	14	complied	comply	VERB
ijtc-1024	39	15	with	with	ADP
ijtc-1024	39	16	and	and	CCONJ
ijtc-1024	39	17	adequate	adequate	ADJ
ijtc-1024	39	18	care	care	NOUN
ijtc-1024	39	19	has	have	AUX
ijtc-1024	39	20	been	be	AUX
ijtc-1024	39	21	taken	take	VERB
ijtc-1024	39	22	toward	toward	ADP
ijtc-1024	39	23	environmental	environmental	ADJ
ijtc-1024	39	24	protection	protection	NOUN
ijtc-1024	39	25	and	and	CCONJ
ijtc-1024	39	26	preservation	preservation	NOUN
ijtc-1024	39	27	(	(	PUNCT
ijtc-1024	39	28	pahuja	pahuja	NOUN
ijtc-1024	39	29	,	,	PUNCT
ijtc-1024	39	30	2013	2013	NUM
ijtc-1024	39	31	)	)	PUNCT
ijtc-1024	39	32	.	.	PUNCT
ijtc-1024	40	1	several	several	ADJ
ijtc-1024	40	2	studies	study	NOUN
ijtc-1024	40	3	have	have	AUX
ijtc-1024	40	4	explored	explore	VERB
ijtc-1024	40	5	the	the	DET
ijtc-1024	40	6	relationship	relationship	NOUN
ijtc-1024	40	7	between	between	ADP
ijtc-1024	40	8	environmental	environmental	ADJ
ijtc-1024	40	9	audit	audit	NOUN
ijtc-1024	40	10	and	and	CCONJ
ijtc-1024	40	11	company	company	NOUN
ijtc-1024	40	12	performance	performance	NOUN
ijtc-1024	40	13	.	.	PUNCT
ijtc-1024	41	1	one	one	NUM
ijtc-1024	41	2	study	study	NOUN
ijtc-1024	41	3	found	find	VERB
ijtc-1024	41	4	that	that	SCONJ
ijtc-1024	41	5	environmental	environmental	ADJ
ijtc-1024	41	6	auditing	auditing	NOUN
ijtc-1024	41	7	could	could	AUX
ijtc-1024	41	8	improve	improve	VERB
ijtc-1024	41	9	company	company	NOUN
ijtc-1024	41	10	performance	performance	NOUN
ijtc-1024	41	11	,	,	PUNCT
ijtc-1024	41	12	and	and	CCONJ
ijtc-1024	41	13	this	this	DET
ijtc-1024	41	14	effect	effect	NOUN
ijtc-1024	41	15	was	be	AUX
ijtc-1024	41	16	more	more	ADV
ijtc-1024	41	17	significant	significant	ADJ
ijtc-1024	41	18	in	in	ADP
ijtc-1024	41	19	state	state	NOUN
ijtc-1024	41	20	-	-	PUNCT
ijtc-1024	41	21	owned	own	VERB
ijtc-1024	41	22	and	and	CCONJ
ijtc-1024	41	23	private	private	ADJ
ijtc-1024	41	24	companies	company	NOUN
ijtc-1024	41	25	than	than	ADP
ijtc-1024	41	26	in	in	ADP
ijtc-1024	41	27	foreign	foreign	ADJ
ijtc-1024	41	28	and	and	CCONJ
ijtc-1024	41	29	other	other	ADJ
ijtc-1024	41	30	companies	company	NOUN
ijtc-1024	41	31	.	.	PUNCT
ijtc-1024	42	1	the	the	DET
ijtc-1024	42	2	study	study	NOUN
ijtc-1024	42	3	also	also	ADV
ijtc-1024	42	4	found	find	VERB
ijtc-1024	42	5	that	that	SCONJ
ijtc-1024	42	6	environmental	environmental	ADJ
ijtc-1024	42	7	auditing	auditing	NOUN
ijtc-1024	42	8	had	have	VERB
ijtc-1024	42	9	a	a	DET
ijtc-1024	42	10	more	more	ADV
ijtc-1024	42	11	significant	significant	ADJ
ijtc-1024	42	12	impact	impact	NOUN
ijtc-1024	42	13	on	on	ADP
ijtc-1024	42	14	companies	company	NOUN
ijtc-1024	42	15	with	with	ADP
ijtc-1024	42	16	low	low	ADJ
ijtc-1024	42	17	technical	technical	ADJ
ijtc-1024	42	18	levels	level	NOUN
ijtc-1024	42	19	than	than	ADP
ijtc-1024	42	20	high	high	ADJ
ijtc-1024	42	21	technical	technical	ADJ
ijtc-1024	42	22	levels	level	NOUN
ijtc-1024	42	23	(	(	PUNCT
ijtc-1024	42	24	liu	liu	PROPN
ijtc-1024	42	25	,	,	PUNCT
ijtc-1024	42	26	2023	2023	NUM
ijtc-1024	42	27	)	)	PUNCT
ijtc-1024	42	28	.	.	PUNCT
ijtc-1024	43	1	another	another	DET
ijtc-1024	43	2	study	study	NOUN
ijtc-1024	43	3	explored	explore	VERB
ijtc-1024	43	4	the	the	DET
ijtc-1024	43	5	moderating	moderate	VERB
ijtc-1024	43	6	role	role	NOUN
ijtc-1024	43	7	of	of	ADP
ijtc-1024	43	8	audit	audit	NOUN
ijtc-1024	43	9	quality	quality	NOUN
ijtc-1024	43	10	in	in	ADP
ijtc-1024	43	11	the	the	DET
ijtc-1024	43	12	relationship	relationship	NOUN
ijtc-1024	43	13	between	between	ADP
ijtc-1024	43	14	environmental	environmental	ADJ
ijtc-1024	43	15	,	,	PUNCT
ijtc-1024	43	16	social	social	ADJ
ijtc-1024	43	17	,	,	PUNCT
ijtc-1024	43	18	and	and	CCONJ
ijtc-1024	43	19	governance	governance	NOUN
ijtc-1024	43	20	(	(	PUNCT
ijtc-1024	43	21	esg	esg	NOUN
ijtc-1024	43	22	)	)	PUNCT
ijtc-1024	43	23	factors	factor	NOUN
ijtc-1024	43	24	and	and	CCONJ
ijtc-1024	43	25	corporate	corporate	ADJ
ijtc-1024	43	26	financial	financial	ADJ
ijtc-1024	43	27	performance	performance	NOUN
ijtc-1024	43	28	.	.	PUNCT
ijtc-1024	44	1	the	the	DET
ijtc-1024	44	2	study	study	NOUN
ijtc-1024	44	3	found	find	VERB
ijtc-1024	44	4	that	that	SCONJ
ijtc-1024	44	5	audit	audit	NOUN
ijtc-1024	44	6	quality	quality	NOUN
ijtc-1024	44	7	played	play	VERB
ijtc-1024	44	8	a	a	DET
ijtc-1024	44	9	moderating	moderate	VERB
ijtc-1024	44	10	role	role	NOUN
ijtc-1024	44	11	in	in	ADP
ijtc-1024	44	12	this	this	DET
ijtc-1024	44	13	relationship	relationship	NOUN
ijtc-1024	44	14	(	(	PUNCT
ijtc-1024	44	15	zahid	zahid	PROPN
ijtc-1024	44	16	et	et	PROPN
ijtc-1024	44	17	al	al	PROPN
ijtc-1024	44	18	.	.	PROPN
ijtc-1024	44	19	,	,	PUNCT
ijtc-1024	44	20	2022	2022	NUM
ijtc-1024	44	21	)	)	PUNCT
ijtc-1024	44	22	.	.	PUNCT
ijtc-1024	45	1	from	from	ADP
ijtc-1024	45	2	the	the	DET
ijtc-1024	45	3	explanation	explanation	NOUN
ijtc-1024	45	4	above	above	ADV
ijtc-1024	45	5	,	,	PUNCT
ijtc-1024	45	6	a	a	DET
ijtc-1024	45	7	hypothesis	hypothesis	NOUN
ijtc-1024	45	8	can	can	AUX
ijtc-1024	45	9	be	be	AUX
ijtc-1024	45	10	built	build	VERB
ijtc-1024	45	11	that	that	PRON
ijtc-1024	45	12	will	will	AUX
ijtc-1024	45	13	be	be	AUX
ijtc-1024	45	14	used	use	VERB
ijtc-1024	45	15	in	in	ADP
ijtc-1024	45	16	this	this	DET
ijtc-1024	45	17	research	research	NOUN
ijtc-1024	45	18	as	as	SCONJ
ijtc-1024	45	19	follows	follow	VERB
ijtc-1024	45	20	:	:	PUNCT
ijtc-1024	45	21	h1	h1	NOUN
ijtc-1024	45	22	:	:	PUNCT
ijtc-1024	45	23	environmental	environmental	ADJ
ijtc-1024	45	24	audit	audit	NOUN
ijtc-1024	45	25	have	have	VERB
ijtc-1024	45	26	a	a	DET
ijtc-1024	45	27	significant	significant	ADJ
ijtc-1024	45	28	impact	impact	NOUN
ijtc-1024	45	29	on	on	ADP
ijtc-1024	45	30	financial	financial	ADJ
ijtc-1024	45	31	performance	performance	NOUN
ijtc-1024	45	32	of	of	ADP
ijtc-1024	45	33	manufacturing	manufacture	VERB
ijtc-1024	45	34	industry	industry	NOUN
ijtc-1024	45	35	in	in	ADP
ijtc-1024	45	36	indonesia	indonesia	PROPN
ijtc-1024	45	37	.	.	PUNCT
ijtc-1024	46	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	46	2	environmental	environmental	ADJ
ijtc-1024	46	3	audit	audit	NOUN
ijtc-1024	46	4	and	and	CCONJ
ijtc-1024	46	5	csr	csr	NOUN
ijtc-1024	46	6	practices	practice	NOUN
ijtc-1024	46	7	on	on	ADP
ijtc-1024	46	8	the	the	DET
ijtc-1024	46	9	financial	financial	ADJ
ijtc-1024	46	10	performance	performance	NOUN
ijtc-1024	46	11	of	of	ADP
ijtc-1024	46	12	small	small	ADJ
ijtc-1024	46	13	and	and	CCONJ
ijtc-1024	46	14	medium	medium	ADJ
ijtc-1024	46	15	manufacturing	manufacture	VERB
ijtc-1024	46	16	companies	company	NOUN
ijtc-1024	46	17	in	in	ADP
ijtc-1024	46	18	indonesi	indonesi	NOUN
ijtc-1024	46	19	nugrahanti	nugrahanti	PROPN
ijtc-1024	46	20	and	and	CCONJ
ijtc-1024	46	21	lysandra	lysandra	VERB
ijtc-1024	46	22	325	325	NUM
ijtc-1024	46	23	|	|	ADV
ijtc-1024	46	24	ilomata	ilomata	PROPN
ijtc-1024	46	25	international	international	ADJ
ijtc-1024	46	26	journal	journal	NOUN
ijtc-1024	46	27	of	of	ADP
ijtc-1024	46	28	tax	tax	PROPN
ijtc-1024	46	29	&	&	CCONJ
ijtc-1024	46	30	accounting	account	VERB
ijtc-1024	46	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	46	32	corporate	corporate	ADJ
ijtc-1024	46	33	social	social	ADJ
ijtc-1024	46	34	responsibility	responsibility	NOUN
ijtc-1024	46	35	the	the	DET
ijtc-1024	46	36	term	term	NOUN
ijtc-1024	46	37	corporate	corporate	ADJ
ijtc-1024	46	38	social	social	ADJ
ijtc-1024	46	39	responsibility	responsibility	NOUN
ijtc-1024	46	40	(	(	PUNCT
ijtc-1024	46	41	csr	csr	NOUN
ijtc-1024	46	42	)	)	PUNCT
ijtc-1024	46	43	refers	refer	VERB
ijtc-1024	46	44	to	to	ADP
ijtc-1024	46	45	a	a	DET
ijtc-1024	46	46	company	company	NOUN
ijtc-1024	46	47	's	's	PART
ijtc-1024	46	48	obligation	obligation	NOUN
ijtc-1024	46	49	to	to	ADP
ijtc-1024	46	50	its	its	PRON
ijtc-1024	46	51	stakeholders	stakeholder	NOUN
ijtc-1024	46	52	,	,	PUNCT
ijtc-1024	46	53	the	the	DET
ijtc-1024	46	54	environment	environment	NOUN
ijtc-1024	46	55	,	,	PUNCT
ijtc-1024	46	56	and	and	CCONJ
ijtc-1024	46	57	the	the	DET
ijtc-1024	46	58	larger	large	ADJ
ijtc-1024	46	59	community	community	NOUN
ijtc-1024	46	60	.	.	PUNCT
ijtc-1024	47	1	it	it	PRON
ijtc-1024	47	2	can	can	AUX
ijtc-1024	47	3	be	be	AUX
ijtc-1024	47	4	used	use	VERB
ijtc-1024	47	5	as	as	ADP
ijtc-1024	47	6	an	an	DET
ijtc-1024	47	7	ideal	ideal	NOUN
ijtc-1024	47	8	,	,	PUNCT
ijtc-1024	47	9	a	a	DET
ijtc-1024	47	10	research	research	NOUN
ijtc-1024	47	11	program	program	NOUN
ijtc-1024	47	12	,	,	PUNCT
ijtc-1024	47	13	a	a	DET
ijtc-1024	47	14	theory	theory	NOUN
ijtc-1024	47	15	,	,	PUNCT
ijtc-1024	47	16	or	or	CCONJ
ijtc-1024	47	17	even	even	ADV
ijtc-1024	47	18	a	a	DET
ijtc-1024	47	19	corporate	corporate	ADJ
ijtc-1024	47	20	practice	practice	NOUN
ijtc-1024	47	21	.	.	PUNCT
ijtc-1024	48	1	it	it	PRON
ijtc-1024	48	2	is	be	AUX
ijtc-1024	48	3	a	a	DET
ijtc-1024	48	4	flexible	flexible	ADJ
ijtc-1024	48	5	idea	idea	NOUN
ijtc-1024	48	6	that	that	PRON
ijtc-1024	48	7	has	have	AUX
ijtc-1024	48	8	developed	develop	VERB
ijtc-1024	48	9	in	in	ADP
ijtc-1024	48	10	response	response	NOUN
ijtc-1024	48	11	to	to	ADP
ijtc-1024	48	12	new	new	ADJ
ijtc-1024	48	13	situations	situation	NOUN
ijtc-1024	48	14	and	and	CCONJ
ijtc-1024	48	15	shifting	shift	VERB
ijtc-1024	48	16	social	social	ADJ
ijtc-1024	48	17	norms	norm	NOUN
ijtc-1024	48	18	.	.	PUNCT
ijtc-1024	49	1	the	the	DET
ijtc-1024	49	2	idea	idea	NOUN
ijtc-1024	49	3	first	first	ADV
ijtc-1024	49	4	surfaced	surface	VERB
ijtc-1024	49	5	in	in	ADP
ijtc-1024	49	6	the	the	DET
ijtc-1024	49	7	1950s	1950	NOUN
ijtc-1024	49	8	as	as	ADP
ijtc-1024	49	9	a	a	DET
ijtc-1024	49	10	business	business	NOUN
ijtc-1024	49	11	-	-	PUNCT
ijtc-1024	49	12	for	for	ADP
ijtc-1024	49	13	-	-	PUNCT
ijtc-1024	49	14	society	society	NOUN
ijtc-1024	49	15	ideology	ideology	NOUN
ijtc-1024	49	16	that	that	PRON
ijtc-1024	49	17	included	include	VERB
ijtc-1024	49	18	ideas	idea	NOUN
ijtc-1024	49	19	of	of	ADP
ijtc-1024	49	20	corporate	corporate	ADJ
ijtc-1024	49	21	philanthropy	philanthropy	NOUN
ijtc-1024	49	22	.	.	PUNCT
ijtc-1024	50	1	then	then	ADV
ijtc-1024	50	2	,	,	PUNCT
ijtc-1024	50	3	as	as	ADP
ijtc-1024	50	4	a	a	DET
ijtc-1024	50	5	result	result	NOUN
ijtc-1024	50	6	of	of	ADP
ijtc-1024	50	7	social	social	ADJ
ijtc-1024	50	8	rights	right	NOUN
ijtc-1024	50	9	movements	movement	NOUN
ijtc-1024	50	10	and	and	CCONJ
ijtc-1024	50	11	legislative	legislative	ADJ
ijtc-1024	50	12	changes	change	NOUN
ijtc-1024	50	13	,	,	PUNCT
ijtc-1024	50	14	it	it	PRON
ijtc-1024	50	15	grew	grow	VERB
ijtc-1024	50	16	in	in	ADP
ijtc-1024	50	17	the	the	DET
ijtc-1024	50	18	1960s	1960	NOUN
ijtc-1024	50	19	to	to	PART
ijtc-1024	50	20	include	include	VERB
ijtc-1024	50	21	greater	great	ADJ
ijtc-1024	50	22	demands	demand	NOUN
ijtc-1024	50	23	on	on	ADP
ijtc-1024	50	24	businesses	business	NOUN
ijtc-1024	50	25	with	with	ADP
ijtc-1024	50	26	regard	regard	NOUN
ijtc-1024	50	27	to	to	ADP
ijtc-1024	50	28	larger	large	ADJ
ijtc-1024	50	29	social	social	ADJ
ijtc-1024	50	30	problems	problem	NOUN
ijtc-1024	50	31	(	(	PUNCT
ijtc-1024	50	32	such	such	ADJ
ijtc-1024	50	33	as	as	ADP
ijtc-1024	50	34	the	the	DET
ijtc-1024	50	35	environment	environment	NOUN
ijtc-1024	50	36	and	and	CCONJ
ijtc-1024	50	37	human	human	ADJ
ijtc-1024	50	38	rights	right	NOUN
ijtc-1024	50	39	)	)	PUNCT
ijtc-1024	50	40	.	.	PUNCT
ijtc-1024	51	1	the	the	DET
ijtc-1024	51	2	relationship	relationship	NOUN
ijtc-1024	51	3	between	between	ADP
ijtc-1024	51	4	corporate	corporate	ADJ
ijtc-1024	51	5	social	social	ADJ
ijtc-1024	51	6	responsibility	responsibility	NOUN
ijtc-1024	51	7	(	(	PUNCT
ijtc-1024	51	8	csr	csr	NOUN
ijtc-1024	51	9	)	)	PUNCT
ijtc-1024	51	10	and	and	CCONJ
ijtc-1024	51	11	firm	firm	ADJ
ijtc-1024	51	12	performance	performance	NOUN
ijtc-1024	51	13	has	have	AUX
ijtc-1024	51	14	been	be	AUX
ijtc-1024	51	15	a	a	DET
ijtc-1024	51	16	topic	topic	NOUN
ijtc-1024	51	17	of	of	ADP
ijtc-1024	51	18	debate	debate	NOUN
ijtc-1024	51	19	in	in	ADP
ijtc-1024	51	20	academic	academic	ADJ
ijtc-1024	51	21	literature	literature	NOUN
ijtc-1024	51	22	.	.	PUNCT
ijtc-1024	52	1	csr	csr	PROPN
ijtc-1024	52	2	can	can	AUX
ijtc-1024	52	3	have	have	VERB
ijtc-1024	52	4	a	a	DET
ijtc-1024	52	5	positive	positive	ADJ
ijtc-1024	52	6	impact	impact	NOUN
ijtc-1024	52	7	on	on	ADP
ijtc-1024	52	8	a	a	DET
ijtc-1024	52	9	company	company	NOUN
ijtc-1024	52	10	's	's	PART
ijtc-1024	52	11	financial	financial	ADJ
ijtc-1024	52	12	performance	performance	NOUN
ijtc-1024	52	13	(	(	PUNCT
ijtc-1024	52	14	coelho	coelho	NOUN
ijtc-1024	52	15	et	et	PROPN
ijtc-1024	52	16	al	al	PROPN
ijtc-1024	52	17	.	.	PROPN
ijtc-1024	52	18	,	,	PUNCT
ijtc-1024	52	19	2019	2019	NUM
ijtc-1024	52	20	;	;	PUNCT
ijtc-1024	52	21	nasir	nasir	PROPN
ijtc-1024	52	22	et	et	PROPN
ijtc-1024	52	23	al	al	PROPN
ijtc-1024	52	24	.	.	PROPN
ijtc-1024	52	25	,	,	PUNCT
ijtc-1024	52	26	2023	2023	NUM
ijtc-1024	52	27	)	)	PUNCT
ijtc-1024	52	28	.	.	PUNCT
ijtc-1024	53	1	this	this	DET
ijtc-1024	53	2	impact	impact	NOUN
ijtc-1024	53	3	may	may	AUX
ijtc-1024	53	4	depend	depend	VERB
ijtc-1024	53	5	on	on	ADP
ijtc-1024	53	6	the	the	DET
ijtc-1024	53	7	life	life	NOUN
ijtc-1024	53	8	cycle	cycle	NOUN
ijtc-1024	53	9	stage	stage	NOUN
ijtc-1024	53	10	of	of	ADP
ijtc-1024	53	11	the	the	DET
ijtc-1024	53	12	firm	firm	NOUN
ijtc-1024	53	13	and	and	CCONJ
ijtc-1024	53	14	its	its	PRON
ijtc-1024	53	15	corporate	corporate	ADJ
ijtc-1024	53	16	governance	governance	NOUN
ijtc-1024	53	17	structure	structure	NOUN
ijtc-1024	53	18	(	(	PUNCT
ijtc-1024	53	19	jihwan	jihwan	PROPN
ijtc-1024	53	20	yeon	yeon	PROPN
ijtc-1024	53	21	,	,	PUNCT
ijtc-1024	53	22	2021	2021	NUM
ijtc-1024	53	23	)	)	PUNCT
ijtc-1024	53	24	.	.	PUNCT
ijtc-1024	54	1	however	however	ADV
ijtc-1024	54	2	,	,	PUNCT
ijtc-1024	54	3	some	some	DET
ijtc-1024	54	4	studies	study	NOUN
ijtc-1024	54	5	have	have	AUX
ijtc-1024	54	6	found	find	VERB
ijtc-1024	54	7	inconsistent	inconsistent	ADJ
ijtc-1024	54	8	results	result	NOUN
ijtc-1024	54	9	and	and	CCONJ
ijtc-1024	54	10	argue	argue	VERB
ijtc-1024	54	11	that	that	SCONJ
ijtc-1024	54	12	csr	csr	NOUN
ijtc-1024	54	13	has	have	VERB
ijtc-1024	54	14	no	no	DET
ijtc-1024	54	15	effect	effect	NOUN
ijtc-1024	54	16	on	on	ADP
ijtc-1024	54	17	financial	financial	ADJ
ijtc-1024	54	18	performance	performance	NOUN
ijtc-1024	54	19	(	(	PUNCT
ijtc-1024	54	20	sameer	sameer	NOUN
ijtc-1024	54	21	,	,	PUNCT
ijtc-1024	54	22	2021	2021	NUM
ijtc-1024	54	23	)	)	PUNCT
ijtc-1024	54	24	.	.	PUNCT
ijtc-1024	55	1	from	from	ADP
ijtc-1024	55	2	the	the	DET
ijtc-1024	55	3	discussion	discussion	NOUN
ijtc-1024	55	4	above	above	ADV
ijtc-1024	55	5	,	,	PUNCT
ijtc-1024	55	6	the	the	DET
ijtc-1024	55	7	following	follow	VERB
ijtc-1024	55	8	research	research	NOUN
ijtc-1024	55	9	hypothesis	hypothesis	NOUN
ijtc-1024	55	10	can	can	AUX
ijtc-1024	55	11	be	be	AUX
ijtc-1024	55	12	drawn	draw	VERB
ijtc-1024	55	13	:	:	PUNCT
ijtc-1024	55	14	h2	h2	NOUN
ijtc-1024	55	15	:	:	PUNCT
ijtc-1024	55	16	csr	csr	NOUN
ijtc-1024	55	17	practices	practice	NOUN
ijtc-1024	55	18	have	have	VERB
ijtc-1024	55	19	a	a	DET
ijtc-1024	55	20	significant	significant	ADJ
ijtc-1024	55	21	impact	impact	NOUN
ijtc-1024	55	22	on	on	ADP
ijtc-1024	55	23	the	the	DET
ijtc-1024	55	24	financial	financial	ADJ
ijtc-1024	55	25	performance	performance	NOUN
ijtc-1024	55	26	of	of	ADP
ijtc-1024	55	27	manufacturing	manufacture	VERB
ijtc-1024	55	28	companies	company	NOUN
ijtc-1024	55	29	in	in	ADP
ijtc-1024	55	30	indonesia	indonesia	PROPN
ijtc-1024	55	31	.	.	PUNCT
ijtc-1024	56	1	financial	financial	ADJ
ijtc-1024	56	2	performance	performance	NOUN
ijtc-1024	56	3	of	of	ADP
ijtc-1024	56	4	small	small	ADJ
ijtc-1024	56	5	and	and	CCONJ
ijtc-1024	56	6	medium	medium	ADJ
ijtc-1024	56	7	manufacturing	manufacture	VERB
ijtc-1024	56	8	companies	company	NOUN
ijtc-1024	56	9	in	in	ADP
ijtc-1024	56	10	indonesia	indonesia	PROPN
ijtc-1024	56	11	according	accord	VERB
ijtc-1024	56	12	to	to	ADP
ijtc-1024	56	13	(	(	PUNCT
ijtc-1024	56	14	fahmi	fahmi	PROPN
ijtc-1024	56	15	,	,	PUNCT
ijtc-1024	56	16	2014	2014	NUM
ijtc-1024	56	17	)	)	PUNCT
ijtc-1024	56	18	,	,	PUNCT
ijtc-1024	56	19	financial	financial	ADJ
ijtc-1024	56	20	performance	performance	NOUN
ijtc-1024	56	21	analysis	analysis	NOUN
ijtc-1024	56	22	is	be	AUX
ijtc-1024	56	23	used	use	VERB
ijtc-1024	56	24	to	to	PART
ijtc-1024	56	25	determine	determine	VERB
ijtc-1024	56	26	which	which	DET
ijtc-1024	56	27	organization	organization	NOUN
ijtc-1024	56	28	has	have	AUX
ijtc-1024	56	29	correctly	correctly	ADV
ijtc-1024	56	30	and	and	CCONJ
ijtc-1024	56	31	correctly	correctly	ADV
ijtc-1024	56	32	followed	follow	VERB
ijtc-1024	56	33	financial	financial	ADJ
ijtc-1024	56	34	implementation	implementation	NOUN
ijtc-1024	56	35	guidelines	guideline	NOUN
ijtc-1024	56	36	.	.	PUNCT
ijtc-1024	57	1	from	from	ADP
ijtc-1024	57	2	the	the	DET
ijtc-1024	57	3	definition	definition	NOUN
ijtc-1024	57	4	,	,	PUNCT
ijtc-1024	57	5	it	it	PRON
ijtc-1024	57	6	is	be	AUX
ijtc-1024	57	7	clear	clear	ADJ
ijtc-1024	57	8	that	that	SCONJ
ijtc-1024	57	9	financial	financial	ADJ
ijtc-1024	57	10	performance	performance	NOUN
ijtc-1024	57	11	is	be	AUX
ijtc-1024	57	12	something	something	PRON
ijtc-1024	57	13	that	that	PRON
ijtc-1024	57	14	the	the	DET
ijtc-1024	57	15	management	management	NOUN
ijtc-1024	57	16	of	of	ADP
ijtc-1024	57	17	the	the	DET
ijtc-1024	57	18	firm	firm	NOUN
ijtc-1024	57	19	has	have	AUX
ijtc-1024	57	20	accomplished	accomplish	VERB
ijtc-1024	57	21	,	,	PUNCT
ijtc-1024	57	22	using	use	VERB
ijtc-1024	57	23	financial	financial	ADJ
ijtc-1024	57	24	analysis	analysis	NOUN
ijtc-1024	57	25	techniques	technique	NOUN
ijtc-1024	57	26	as	as	ADP
ijtc-1024	57	27	a	a	DET
ijtc-1024	57	28	foundation	foundation	NOUN
ijtc-1024	57	29	for	for	ADP
ijtc-1024	57	30	understanding	understanding	NOUN
ijtc-1024	57	31	and	and	CCONJ
ijtc-1024	57	32	assessing	assess	VERB
ijtc-1024	57	33	the	the	DET
ijtc-1024	57	34	organization	organization	NOUN
ijtc-1024	57	35	's	's	PART
ijtc-1024	57	36	degree	degree	NOUN
ijtc-1024	57	37	of	of	ADP
ijtc-1024	57	38	success	success	NOUN
ijtc-1024	57	39	(	(	PUNCT
ijtc-1024	57	40	tanasal	tanasal	NOUN
ijtc-1024	57	41	)	)	PUNCT
ijtc-1024	57	42	.	.	PUNCT
ijtc-1024	58	1	the	the	DET
ijtc-1024	58	2	manufacturing	manufacturing	NOUN
ijtc-1024	58	3	industry	industry	NOUN
ijtc-1024	58	4	is	be	AUX
ijtc-1024	58	5	an	an	DET
ijtc-1024	58	6	important	important	ADJ
ijtc-1024	58	7	sector	sector	NOUN
ijtc-1024	58	8	in	in	ADP
ijtc-1024	58	9	indonesia	indonesia	PROPN
ijtc-1024	58	10	's	's	PART
ijtc-1024	58	11	economy	economy	NOUN
ijtc-1024	58	12	,	,	PUNCT
ijtc-1024	58	13	and	and	CCONJ
ijtc-1024	58	14	its	its	PRON
ijtc-1024	58	15	financial	financial	ADJ
ijtc-1024	58	16	performance	performance	NOUN
ijtc-1024	58	17	can	can	AUX
ijtc-1024	58	18	have	have	VERB
ijtc-1024	58	19	a	a	DET
ijtc-1024	58	20	significant	significant	ADJ
ijtc-1024	58	21	impact	impact	NOUN
ijtc-1024	58	22	on	on	ADP
ijtc-1024	58	23	the	the	DET
ijtc-1024	58	24	country	country	NOUN
ijtc-1024	58	25	's	's	PART
ijtc-1024	58	26	long	long	ADJ
ijtc-1024	58	27	-	-	PUNCT
ijtc-1024	58	28	term	term	NOUN
ijtc-1024	58	29	sustainability	sustainability	NOUN
ijtc-1024	58	30	and	and	CCONJ
ijtc-1024	58	31	ability	ability	NOUN
ijtc-1024	58	32	to	to	PART
ijtc-1024	58	33	create	create	VERB
ijtc-1024	58	34	positive	positive	ADJ
ijtc-1024	58	35	social	social	ADJ
ijtc-1024	58	36	and	and	CCONJ
ijtc-1024	58	37	environmental	environmental	ADJ
ijtc-1024	58	38	results	result	NOUN
ijtc-1024	58	39	(	(	PUNCT
ijtc-1024	58	40	meiryani	meiryani	X
ijtc-1024	58	41	et	et	PROPN
ijtc-1024	58	42	al	al	PROPN
ijtc-1024	58	43	.	.	PROPN
ijtc-1024	58	44	,	,	PUNCT
ijtc-1024	58	45	2023	2023	NUM
ijtc-1024	58	46	)	)	PUNCT
ijtc-1024	58	47	.	.	PUNCT
ijtc-1024	59	1	h3	h3	NOUN
ijtc-1024	59	2	:	:	PUNCT
ijtc-1024	59	3	environmental	environmental	ADJ
ijtc-1024	59	4	audit	audit	NOUN
ijtc-1024	59	5	and	and	CCONJ
ijtc-1024	59	6	csr	csr	NOUN
ijtc-1024	59	7	practices	practice	NOUN
ijtc-1024	59	8	have	have	VERB
ijtc-1024	59	9	a	a	DET
ijtc-1024	59	10	significant	significant	ADJ
ijtc-1024	59	11	impact	impact	NOUN
ijtc-1024	59	12	on	on	ADP
ijtc-1024	59	13	the	the	DET
ijtc-1024	59	14	financial	financial	ADJ
ijtc-1024	59	15	performance	performance	NOUN
ijtc-1024	59	16	of	of	ADP
ijtc-1024	59	17	manufacturing	manufacture	VERB
ijtc-1024	59	18	companies	company	NOUN
ijtc-1024	59	19	in	in	ADP
ijtc-1024	59	20	indonesia	indonesia	PROPN
ijtc-1024	59	21	method	method	VERB
ijtc-1024	59	22	the	the	DET
ijtc-1024	59	23	research	research	NOUN
ijtc-1024	59	24	approach	approach	NOUN
ijtc-1024	59	25	for	for	ADP
ijtc-1024	59	26	this	this	DET
ijtc-1024	59	27	study	study	NOUN
ijtc-1024	59	28	will	will	AUX
ijtc-1024	59	29	be	be	AUX
ijtc-1024	59	30	quantitative	quantitative	ADJ
ijtc-1024	59	31	in	in	ADP
ijtc-1024	59	32	nature	nature	NOUN
ijtc-1024	59	33	,	,	PUNCT
ijtc-1024	59	34	as	as	SCONJ
ijtc-1024	59	35	it	it	PRON
ijtc-1024	59	36	aims	aim	VERB
ijtc-1024	59	37	to	to	PART
ijtc-1024	59	38	examine	examine	VERB
ijtc-1024	59	39	the	the	DET
ijtc-1024	59	40	relationship	relationship	NOUN
ijtc-1024	59	41	between	between	ADP
ijtc-1024	59	42	environmental	environmental	ADJ
ijtc-1024	59	43	audit	audit	NOUN
ijtc-1024	59	44	and	and	CCONJ
ijtc-1024	59	45	csr	csr	NOUN
ijtc-1024	59	46	practices	practice	NOUN
ijtc-1024	59	47	and	and	CCONJ
ijtc-1024	59	48	the	the	DET
ijtc-1024	59	49	financial	financial	ADJ
ijtc-1024	59	50	performance	performance	NOUN
ijtc-1024	59	51	of	of	ADP
ijtc-1024	59	52	manufacturing	manufacture	VERB
ijtc-1024	59	53	companies	company	NOUN
ijtc-1024	59	54	in	in	ADP
ijtc-1024	59	55	indonesia	indonesia	PROPN
ijtc-1024	59	56	.	.	PUNCT
ijtc-1024	60	1	the	the	DET
ijtc-1024	60	2	sample	sample	NOUN
ijtc-1024	60	3	selection	selection	NOUN
ijtc-1024	60	4	from	from	ADP
ijtc-1024	60	5	the	the	DET
ijtc-1024	60	6	population	population	NOUN
ijtc-1024	60	7	of	of	ADP
ijtc-1024	60	8	manufacturing	manufacture	VERB
ijtc-1024	60	9	companies	company	NOUN
ijtc-1024	60	10	in	in	ADP
ijtc-1024	60	11	indonesia	indonesia	PROPN
ijtc-1024	60	12	was	be	AUX
ijtc-1024	60	13	carried	carry	VERB
ijtc-1024	60	14	out	out	ADP
ijtc-1024	60	15	purposefully	purposefully	ADV
ijtc-1024	60	16	.	.	PUNCT
ijtc-1024	61	1	purposive	purposive	ADJ
ijtc-1024	61	2	sampling	sampling	NOUN
ijtc-1024	61	3	is	be	AUX
ijtc-1024	61	4	a	a	DET
ijtc-1024	61	5	nonprobability	nonprobability	NOUN
ijtc-1024	61	6	sampling	sampling	NOUN
ijtc-1024	61	7	technique	technique	NOUN
ijtc-1024	61	8	that	that	PRON
ijtc-1024	61	9	involves	involve	VERB
ijtc-1024	61	10	selecting	select	VERB
ijtc-1024	61	11	participants	participant	NOUN
ijtc-1024	61	12	based	base	VERB
ijtc-1024	61	13	on	on	ADP
ijtc-1024	61	14	specific	specific	ADJ
ijtc-1024	61	15	criteria	criterion	NOUN
ijtc-1024	61	16	,	,	PUNCT
ijtc-1024	61	17	such	such	ADJ
ijtc-1024	61	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	61	19	environmental	environmental	ADJ
ijtc-1024	61	20	audit	audit	NOUN
ijtc-1024	61	21	and	and	CCONJ
ijtc-1024	61	22	csr	csr	NOUN
ijtc-1024	61	23	practices	practice	NOUN
ijtc-1024	61	24	on	on	ADP
ijtc-1024	61	25	the	the	DET
ijtc-1024	61	26	financial	financial	ADJ
ijtc-1024	61	27	performance	performance	NOUN
ijtc-1024	61	28	of	of	ADP
ijtc-1024	61	29	small	small	ADJ
ijtc-1024	61	30	and	and	CCONJ
ijtc-1024	61	31	medium	medium	ADJ
ijtc-1024	61	32	manufacturing	manufacture	VERB
ijtc-1024	61	33	companies	company	NOUN
ijtc-1024	61	34	in	in	ADP
ijtc-1024	61	35	indonesi	indonesi	NOUN
ijtc-1024	61	36	nugrahanti	nugrahanti	PROPN
ijtc-1024	61	37	and	and	CCONJ
ijtc-1024	61	38	lysandra	lysandra	NOUN
ijtc-1024	61	39	326	326	NUM
ijtc-1024	61	40	|	|	ADV
ijtc-1024	61	41	ilomata	ilomata	PROPN
ijtc-1024	61	42	international	international	ADJ
ijtc-1024	61	43	journal	journal	NOUN
ijtc-1024	61	44	of	of	ADP
ijtc-1024	61	45	tax	tax	PROPN
ijtc-1024	61	46	&	&	CCONJ
ijtc-1024	61	47	accounting	accounting	NOUN
ijtc-1024	61	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1024	61	49	as	as	ADP
ijtc-1024	61	50	their	their	PRON
ijtc-1024	61	51	relevance	relevance	NOUN
ijtc-1024	61	52	to	to	ADP
ijtc-1024	61	53	the	the	DET
ijtc-1024	61	54	research	research	NOUN
ijtc-1024	61	55	question	question	NOUN
ijtc-1024	61	56	or	or	CCONJ
ijtc-1024	61	57	their	their	PRON
ijtc-1024	61	58	availability	availability	NOUN
ijtc-1024	61	59	(	(	PUNCT
ijtc-1024	61	60	maryani	maryani	PROPN
ijtc-1024	61	61	)	)	PUNCT
ijtc-1024	61	62	.	.	PUNCT
ijtc-1024	62	1	several	several	ADJ
ijtc-1024	62	2	criteria	criterion	NOUN
ijtc-1024	62	3	for	for	ADP
ijtc-1024	62	4	selecting	select	VERB
ijtc-1024	62	5	samples	sample	NOUN
ijtc-1024	62	6	in	in	ADP
ijtc-1024	62	7	this	this	DET
ijtc-1024	62	8	research	research	NOUN
ijtc-1024	62	9	are	be	AUX
ijtc-1024	62	10	as	as	SCONJ
ijtc-1024	62	11	follows	follow	VERB
ijtc-1024	62	12	:	:	PUNCT
ijtc-1024	62	13	1	1	X
ijtc-1024	62	14	.	.	X
ijtc-1024	62	15	manufacturing	manufacturing	NOUN
ijtc-1024	62	16	companies	company	NOUN
ijtc-1024	62	17	are	be	AUX
ijtc-1024	62	18	small	small	ADJ
ijtc-1024	62	19	and	and	CCONJ
ijtc-1024	62	20	medium	medium	ADJ
ijtc-1024	62	21	sized	sized	ADJ
ijtc-1024	62	22	companies	company	NOUN
ijtc-1024	62	23	.	.	PUNCT
ijtc-1024	63	1	2	2	X
ijtc-1024	63	2	.	.	X
ijtc-1024	63	3	manufacturing	manufacturing	NOUN
ijtc-1024	63	4	companies	company	NOUN
ijtc-1024	63	5	that	that	PRON
ijtc-1024	63	6	have	have	AUX
ijtc-1024	63	7	implemented	implement	VERB
ijtc-1024	63	8	environmental	environmental	ADJ
ijtc-1024	63	9	audit	audit	NOUN
ijtc-1024	63	10	practices	practice	NOUN
ijtc-1024	63	11	.	.	PUNCT
ijtc-1024	64	1	3	3	X
ijtc-1024	64	2	.	.	X
ijtc-1024	64	3	manufacturing	manufacturing	NOUN
ijtc-1024	64	4	companies	company	NOUN
ijtc-1024	64	5	that	that	PRON
ijtc-1024	64	6	comply	comply	VERB
ijtc-1024	64	7	with	with	ADP
ijtc-1024	64	8	indonesian	indonesian	ADJ
ijtc-1024	64	9	regulations	regulation	NOUN
ijtc-1024	64	10	on	on	ADP
ijtc-1024	64	11	csr	csr	NOUN
ijtc-1024	64	12	initiatives	initiative	NOUN
ijtc-1024	64	13	.	.	PUNCT
ijtc-1024	65	1	4	4	X
ijtc-1024	65	2	.	.	X
ijtc-1024	65	3	manufacturing	manufacturing	NOUN
ijtc-1024	65	4	companies	company	NOUN
ijtc-1024	65	5	that	that	PRON
ijtc-1024	65	6	prioritize	prioritize	VERB
ijtc-1024	65	7	csr	csr	NOUN
ijtc-1024	65	8	initiatives	initiative	NOUN
ijtc-1024	65	9	to	to	PART
ijtc-1024	65	10	avoid	avoid	VERB
ijtc-1024	65	11	legal	legal	ADJ
ijtc-1024	65	12	and	and	CCONJ
ijtc-1024	65	13	financial	financial	ADJ
ijtc-1024	65	14	risks	risk	NOUN
ijtc-1024	65	15	.	.	PUNCT
ijtc-1024	66	1	according	accord	VERB
ijtc-1024	66	2	to	to	ADP
ijtc-1024	66	3	(	(	PUNCT
ijtc-1024	66	4	jenkins	jenkins	PROPN
ijtc-1024	66	5	&	&	CCONJ
ijtc-1024	66	6	quintana	quintana	PROPN
ijtc-1024	66	7	-	-	PUNCT
ijtc-1024	66	8	ascencio	ascencio	PROPN
ijtc-1024	66	9	,	,	PUNCT
ijtc-1024	66	10	2020	2020	NUM
ijtc-1024	66	11	)	)	PUNCT
ijtc-1024	66	12	,	,	PUNCT
ijtc-1024	66	13	the	the	DET
ijtc-1024	66	14	recommended	recommend	VERB
ijtc-1024	66	15	sample	sample	NOUN
ijtc-1024	66	16	size	size	NOUN
ijtc-1024	66	17	for	for	ADP
ijtc-1024	66	18	regression	regression	NOUN
ijtc-1024	66	19	analysis	analysis	NOUN
ijtc-1024	66	20	is	be	AUX
ijtc-1024	66	21	greater	great	ADJ
ijtc-1024	66	22	than	than	ADP
ijtc-1024	66	23	or	or	CCONJ
ijtc-1024	66	24	equal	equal	ADJ
ijtc-1024	66	25	to	to	ADP
ijtc-1024	66	26	25	25	NUM
ijtc-1024	66	27	.	.	PUNCT
ijtc-1024	67	1	one	one	NUM
ijtc-1024	67	2	common	common	ADJ
ijtc-1024	67	3	rule	rule	NOUN
ijtc-1024	67	4	of	of	ADP
ijtc-1024	67	5	thumb	thumb	NOUN
ijtc-1024	67	6	is	be	AUX
ijtc-1024	67	7	to	to	PART
ijtc-1024	67	8	have	have	VERB
ijtc-1024	67	9	at	at	ADV
ijtc-1024	67	10	least	least	ADV
ijtc-1024	67	11	10	10	NUM
ijtc-1024	67	12	observations	observation	NOUN
ijtc-1024	67	13	per	per	ADP
ijtc-1024	67	14	independent	independent	ADJ
ijtc-1024	67	15	variable	variable	NOUN
ijtc-1024	67	16	,	,	PUNCT
ijtc-1024	67	17	which	which	PRON
ijtc-1024	67	18	means	mean	VERB
ijtc-1024	67	19	that	that	SCONJ
ijtc-1024	67	20	in	in	ADP
ijtc-1024	67	21	this	this	DET
ijtc-1024	67	22	study	study	NOUN
ijtc-1024	67	23	at	at	ADV
ijtc-1024	67	24	least	least	ADV
ijtc-1024	67	25	20	20	NUM
ijtc-1024	67	26	samples	sample	NOUN
ijtc-1024	67	27	were	be	AUX
ijtc-1024	67	28	studied	study	VERB
ijtc-1024	67	29	.	.	PUNCT
ijtc-1024	68	1	going	go	VERB
ijtc-1024	68	2	beyond	beyond	ADP
ijtc-1024	68	3	these	these	DET
ijtc-1024	68	4	criteria	criterion	NOUN
ijtc-1024	68	5	,	,	PUNCT
ijtc-1024	68	6	this	this	DET
ijtc-1024	68	7	research	research	NOUN
ijtc-1024	68	8	selected	select	VERB
ijtc-1024	68	9	30	30	NUM
ijtc-1024	68	10	samples	sample	NOUN
ijtc-1024	68	11	as	as	ADP
ijtc-1024	68	12	respondents	respondent	NOUN
ijtc-1024	68	13	from	from	ADP
ijtc-1024	68	14	30	30	NUM
ijtc-1024	68	15	small	small	ADJ
ijtc-1024	68	16	and	and	CCONJ
ijtc-1024	68	17	medium	medium	ADJ
ijtc-1024	68	18	enterprises	enterprise	NOUN
ijtc-1024	68	19	in	in	ADP
ijtc-1024	68	20	the	the	DET
ijtc-1024	68	21	manufacturing	manufacturing	NOUN
ijtc-1024	68	22	sector	sector	NOUN
ijtc-1024	68	23	from	from	ADP
ijtc-1024	68	24	several	several	ADJ
ijtc-1024	68	25	cities	city	NOUN
ijtc-1024	68	26	in	in	ADP
ijtc-1024	68	27	indonesia	indonesia	PROPN
ijtc-1024	68	28	such	such	ADJ
ijtc-1024	68	29	as	as	ADP
ijtc-1024	68	30	sukabumi	sukabumi	NOUN
ijtc-1024	68	31	,	,	PUNCT
ijtc-1024	68	32	bekasi	bekasi	PROPN
ijtc-1024	68	33	,	,	PUNCT
ijtc-1024	68	34	karawang	karawang	NOUN
ijtc-1024	68	35	and	and	CCONJ
ijtc-1024	68	36	purwakarta	purwakarta	PROPN
ijtc-1024	68	37	.	.	PUNCT
ijtc-1024	69	1	the	the	DET
ijtc-1024	69	2	primary	primary	ADJ
ijtc-1024	69	3	data	datum	NOUN
ijtc-1024	69	4	will	will	AUX
ijtc-1024	69	5	be	be	AUX
ijtc-1024	69	6	collected	collect	VERB
ijtc-1024	69	7	through	through	ADP
ijtc-1024	69	8	structured	structured	ADJ
ijtc-1024	69	9	survey	survey	NOUN
ijtc-1024	69	10	questionnaires	questionnaire	NOUN
ijtc-1024	69	11	that	that	PRON
ijtc-1024	69	12	will	will	AUX
ijtc-1024	69	13	be	be	AUX
ijtc-1024	69	14	distributed	distribute	VERB
ijtc-1024	69	15	to	to	ADP
ijtc-1024	69	16	manufacturing	manufacture	VERB
ijtc-1024	69	17	companies	company	NOUN
ijtc-1024	69	18	in	in	ADP
ijtc-1024	69	19	indonesia	indonesia	PROPN
ijtc-1024	69	20	.	.	PUNCT
ijtc-1024	70	1	the	the	DET
ijtc-1024	70	2	questionnaires	questionnaire	NOUN
ijtc-1024	70	3	will	will	AUX
ijtc-1024	70	4	include	include	VERB
ijtc-1024	70	5	both	both	CCONJ
ijtc-1024	70	6	closed	close	VERB
ijtc-1024	70	7	-	-	PUNCT
ijtc-1024	70	8	ended	end	VERB
ijtc-1024	70	9	and	and	CCONJ
ijtc-1024	70	10	likert	likert	ADJ
ijtc-1024	70	11	-	-	NOUN
ijtc-1024	70	12	scale	scale	NOUN
ijtc-1024	70	13	questions	question	NOUN
ijtc-1024	70	14	,	,	PUNCT
ijtc-1024	70	15	focusing	focus	VERB
ijtc-1024	70	16	on	on	ADP
ijtc-1024	70	17	the	the	DET
ijtc-1024	70	18	companies	company	NOUN
ijtc-1024	70	19	'	'	PART
ijtc-1024	70	20	environmental	environmental	ADJ
ijtc-1024	70	21	audit	audit	NOUN
ijtc-1024	70	22	practices	practice	NOUN
ijtc-1024	70	23	,	,	PUNCT
ijtc-1024	70	24	csr	csr	NOUN
ijtc-1024	70	25	practices	practice	NOUN
ijtc-1024	70	26	,	,	PUNCT
ijtc-1024	70	27	and	and	CCONJ
ijtc-1024	70	28	financial	financial	ADJ
ijtc-1024	70	29	performance	performance	NOUN
ijtc-1024	70	30	metrics	metric	NOUN
ijtc-1024	70	31	.	.	PUNCT
ijtc-1024	71	1	secondary	secondary	ADJ
ijtc-1024	71	2	data	datum	NOUN
ijtc-1024	71	3	will	will	AUX
ijtc-1024	71	4	be	be	AUX
ijtc-1024	71	5	collected	collect	VERB
ijtc-1024	71	6	through	through	ADP
ijtc-1024	71	7	the	the	DET
ijtc-1024	71	8	analysis	analysis	NOUN
ijtc-1024	71	9	of	of	ADP
ijtc-1024	71	10	annual	annual	ADJ
ijtc-1024	71	11	reports	report	NOUN
ijtc-1024	71	12	,	,	PUNCT
ijtc-1024	71	13	sustainability	sustainability	NOUN
ijtc-1024	71	14	reports	report	NOUN
ijtc-1024	71	15	,	,	PUNCT
ijtc-1024	71	16	and	and	CCONJ
ijtc-1024	71	17	financial	financial	ADJ
ijtc-1024	71	18	statements	statement	NOUN
ijtc-1024	71	19	of	of	ADP
ijtc-1024	71	20	the	the	DET
ijtc-1024	71	21	selected	select	VERB
ijtc-1024	71	22	manufacturing	manufacturing	NOUN
ijtc-1024	71	23	companies	company	NOUN
ijtc-1024	71	24	.	.	PUNCT
ijtc-1024	72	1	this	this	DET
ijtc-1024	72	2	data	datum	NOUN
ijtc-1024	72	3	will	will	AUX
ijtc-1024	72	4	help	help	VERB
ijtc-1024	72	5	validate	validate	VERB
ijtc-1024	72	6	the	the	DET
ijtc-1024	72	7	information	information	NOUN
ijtc-1024	72	8	obtained	obtain	VERB
ijtc-1024	72	9	through	through	ADP
ijtc-1024	72	10	the	the	DET
ijtc-1024	72	11	survey	survey	NOUN
ijtc-1024	72	12	and	and	CCONJ
ijtc-1024	72	13	provide	provide	VERB
ijtc-1024	72	14	additional	additional	ADJ
ijtc-1024	72	15	context	context	NOUN
ijtc-1024	72	16	(	(	PUNCT
ijtc-1024	72	17	sajid	sajid	PROPN
ijtc-1024	72	18	et	et	PROPN
ijtc-1024	72	19	al	al	PROPN
ijtc-1024	72	20	.	.	PROPN
ijtc-1024	72	21	,	,	PUNCT
ijtc-1024	72	22	2019	2019	NUM
ijtc-1024	72	23	)	)	PUNCT
ijtc-1024	72	24	.	.	PUNCT
ijtc-1024	73	1	the	the	DET
ijtc-1024	73	2	data	datum	NOUN
ijtc-1024	73	3	that	that	PRON
ijtc-1024	73	4	has	have	AUX
ijtc-1024	73	5	been	be	AUX
ijtc-1024	73	6	collected	collect	VERB
ijtc-1024	73	7	will	will	AUX
ijtc-1024	73	8	be	be	AUX
ijtc-1024	73	9	analyzed	analyze	VERB
ijtc-1024	73	10	by	by	ADP
ijtc-1024	73	11	regression	regression	NOUN
ijtc-1024	73	12	to	to	PART
ijtc-1024	73	13	be	be	AUX
ijtc-1024	73	14	able	able	ADJ
ijtc-1024	73	15	to	to	PART
ijtc-1024	73	16	answer	answer	VERB
ijtc-1024	73	17	existing	exist	VERB
ijtc-1024	73	18	hypotheses	hypothesis	NOUN
ijtc-1024	73	19	using	use	VERB
ijtc-1024	73	20	a	a	DET
ijtc-1024	73	21	supporting	support	VERB
ijtc-1024	73	22	application	application	NOUN
ijtc-1024	73	23	in	in	ADP
ijtc-1024	73	24	the	the	DET
ijtc-1024	73	25	form	form	NOUN
ijtc-1024	73	26	of	of	ADP
ijtc-1024	73	27	spss	spss	PROPN
ijtc-1024	73	28	.	.	PUNCT
ijtc-1024	74	1	before	before	SCONJ
ijtc-1024	74	2	the	the	DET
ijtc-1024	74	3	questionnaire	questionnaire	NOUN
ijtc-1024	74	4	is	be	AUX
ijtc-1024	74	5	distributed	distribute	VERB
ijtc-1024	74	6	to	to	ADP
ijtc-1024	74	7	respondents	respondent	NOUN
ijtc-1024	74	8	via	via	ADP
ijtc-1024	74	9	online	online	ADJ
ijtc-1024	74	10	networks	network	NOUN
ijtc-1024	74	11	or	or	CCONJ
ijtc-1024	74	12	in	in	ADP
ijtc-1024	74	13	person	person	NOUN
ijtc-1024	74	14	,	,	PUNCT
ijtc-1024	74	15	testing	testing	NOUN
ijtc-1024	74	16	is	be	AUX
ijtc-1024	74	17	first	first	ADV
ijtc-1024	74	18	carried	carry	VERB
ijtc-1024	74	19	out	out	ADP
ijtc-1024	74	20	as	as	ADP
ijtc-1024	74	21	an	an	DET
ijtc-1024	74	22	initial	initial	ADJ
ijtc-1024	74	23	stage	stage	NOUN
ijtc-1024	74	24	in	in	ADP
ijtc-1024	74	25	an	an	DET
ijtc-1024	74	26	effort	effort	NOUN
ijtc-1024	74	27	to	to	PART
ijtc-1024	74	28	ensure	ensure	VERB
ijtc-1024	74	29	the	the	DET
ijtc-1024	74	30	accuracy	accuracy	NOUN
ijtc-1024	74	31	of	of	ADP
ijtc-1024	74	32	the	the	DET
ijtc-1024	74	33	questionnaire	questionnaire	NOUN
ijtc-1024	74	34	used	use	VERB
ijtc-1024	74	35	,	,	PUNCT
ijtc-1024	74	36	namely	namely	ADV
ijtc-1024	74	37	by	by	ADP
ijtc-1024	74	38	conducting	conduct	VERB
ijtc-1024	74	39	a	a	DET
ijtc-1024	74	40	pretest	pretest	NOUN
ijtc-1024	74	41	.	.	PUNCT
ijtc-1024	75	1	it	it	PRON
ijtc-1024	75	2	is	be	AUX
ijtc-1024	75	3	important	important	ADJ
ijtc-1024	75	4	to	to	PART
ijtc-1024	75	5	pretest	pretest	VERB
ijtc-1024	75	6	the	the	DET
ijtc-1024	75	7	questions	question	NOUN
ijtc-1024	75	8	to	to	PART
ijtc-1024	75	9	ensure	ensure	VERB
ijtc-1024	75	10	that	that	SCONJ
ijtc-1024	75	11	they	they	PRON
ijtc-1024	75	12	are	be	AUX
ijtc-1024	75	13	clear	clear	ADJ
ijtc-1024	75	14	and	and	CCONJ
ijtc-1024	75	15	unambiguous	unambiguous	ADJ
ijtc-1024	75	16	(	(	PUNCT
ijtc-1024	75	17	boateng	boateng	PROPN
ijtc-1024	75	18	et	et	PROPN
ijtc-1024	75	19	al	al	PROPN
ijtc-1024	75	20	.	.	PROPN
ijtc-1024	75	21	,	,	PUNCT
ijtc-1024	75	22	2018	2018	NUM
ijtc-1024	75	23	)	)	PUNCT
ijtc-1024	75	24	.	.	PUNCT
ijtc-1024	76	1	the	the	DET
ijtc-1024	76	2	second	second	ADJ
ijtc-1024	76	3	stage	stage	NOUN
ijtc-1024	76	4	is	be	AUX
ijtc-1024	76	5	measuring	measure	VERB
ijtc-1024	76	6	classical	classical	ADJ
ijtc-1024	76	7	assumptions	assumption	NOUN
ijtc-1024	76	8	which	which	PRON
ijtc-1024	76	9	consist	consist	VERB
ijtc-1024	76	10	of	of	ADP
ijtc-1024	76	11	the	the	DET
ijtc-1024	76	12	normality	normality	NOUN
ijtc-1024	76	13	test	test	NOUN
ijtc-1024	76	14	,	,	PUNCT
ijtc-1024	76	15	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	76	16	test	test	NOUN
ijtc-1024	76	17	,	,	PUNCT
ijtc-1024	76	18	multicollinearity	multicollinearity	NOUN
ijtc-1024	76	19	test	test	NOUN
ijtc-1024	76	20	,	,	PUNCT
ijtc-1024	76	21	and	and	CCONJ
ijtc-1024	76	22	autocorrelation	autocorrelation	NOUN
ijtc-1024	76	23	test	test	NOUN
ijtc-1024	76	24	.	.	PUNCT
ijtc-1024	77	1	assumption	assumption	NOUN
ijtc-1024	77	2	testing	testing	NOUN
ijtc-1024	77	3	is	be	AUX
ijtc-1024	77	4	an	an	DET
ijtc-1024	77	5	important	important	ADJ
ijtc-1024	77	6	step	step	NOUN
ijtc-1024	77	7	in	in	ADP
ijtc-1024	77	8	statistical	statistical	ADJ
ijtc-1024	77	9	analysis	analysis	NOUN
ijtc-1024	77	10	that	that	PRON
ijtc-1024	77	11	is	be	AUX
ijtc-1024	77	12	often	often	ADV
ijtc-1024	77	13	overlooked	overlook	VERB
ijtc-1024	77	14	in	in	ADP
ijtc-1024	77	15	research	research	NOUN
ijtc-1024	77	16	.	.	PUNCT
ijtc-1024	78	1	meeting	meet	VERB
ijtc-1024	78	2	the	the	DET
ijtc-1024	78	3	assumptions	assumption	NOUN
ijtc-1024	78	4	of	of	ADP
ijtc-1024	78	5	statistical	statistical	ADJ
ijtc-1024	78	6	tests	test	NOUN
ijtc-1024	78	7	is	be	AUX
ijtc-1024	78	8	crucial	crucial	ADJ
ijtc-1024	78	9	to	to	ADP
ijtc-1024	78	10	reporting	report	VERB
ijtc-1024	78	11	valid	valid	ADJ
ijtc-1024	78	12	results	result	NOUN
ijtc-1024	78	13	and	and	CCONJ
ijtc-1024	78	14	assuring	assure	VERB
ijtc-1024	78	15	the	the	DET
ijtc-1024	78	16	scientific	scientific	ADJ
ijtc-1024	78	17	community	community	NOUN
ijtc-1024	78	18	of	of	ADP
ijtc-1024	78	19	the	the	DET
ijtc-1024	78	20	accuracy	accuracy	NOUN
ijtc-1024	78	21	of	of	ADP
ijtc-1024	78	22	the	the	DET
ijtc-1024	78	23	findings	finding	NOUN
ijtc-1024	78	24	(	(	PUNCT
ijtc-1024	78	25	patino	patino	PROPN
ijtc-1024	78	26	&	&	CCONJ
ijtc-1024	78	27	ferreira	ferreira	PROPN
ijtc-1024	78	28	,	,	PUNCT
ijtc-1024	78	29	2018	2018	NUM
ijtc-1024	78	30	)	)	PUNCT
ijtc-1024	78	31	.	.	PUNCT
ijtc-1024	79	1	the	the	DET
ijtc-1024	79	2	next	next	ADJ
ijtc-1024	79	3	stage	stage	NOUN
ijtc-1024	79	4	is	be	AUX
ijtc-1024	79	5	testing	test	VERB
ijtc-1024	79	6	the	the	DET
ijtc-1024	79	7	coefficient	coefficient	NOUN
ijtc-1024	79	8	of	of	ADP
ijtc-1024	79	9	determination	determination	NOUN
ijtc-1024	79	10	and	and	CCONJ
ijtc-1024	79	11	ends	end	VERB
ijtc-1024	79	12	with	with	ADP
ijtc-1024	79	13	hypothesis	hypothesis	NOUN
ijtc-1024	79	14	testing	testing	NOUN
ijtc-1024	79	15	.	.	PUNCT
ijtc-1024	80	1	result	result	NOUN
ijtc-1024	80	2	and	and	CCONJ
ijtc-1024	80	3	discussion	discussion	NOUN
ijtc-1024	80	4	validity	validity	NOUN
ijtc-1024	80	5	test	test	NOUN
ijtc-1024	80	6	result	result	NOUN
ijtc-1024	80	7	according	accord	VERB
ijtc-1024	80	8	to	to	ADP
ijtc-1024	80	9	(	(	PUNCT
ijtc-1024	80	10	ghozali	ghozali	ADJ
ijtc-1024	80	11	,	,	PUNCT
ijtc-1024	80	12	2013b	2013b	NUM
ijtc-1024	80	13	)	)	PUNCT
ijtc-1024	80	14	,	,	PUNCT
ijtc-1024	80	15	validity	validity	NOUN
ijtc-1024	80	16	and	and	CCONJ
ijtc-1024	80	17	reliability	reliability	NOUN
ijtc-1024	80	18	tests	test	NOUN
ijtc-1024	80	19	are	be	AUX
ijtc-1024	80	20	important	important	ADJ
ijtc-1024	80	21	to	to	PART
ijtc-1024	80	22	ensure	ensure	VERB
ijtc-1024	80	23	the	the	DET
ijtc-1024	80	24	quality	quality	NOUN
ijtc-1024	80	25	of	of	ADP
ijtc-1024	80	26	data	datum	NOUN
ijtc-1024	80	27	.	.	PUNCT
ijtc-1024	81	1	in	in	ADP
ijtc-1024	81	2	order	order	NOUN
ijtc-1024	81	3	to	to	PART
ijtc-1024	81	4	determine	determine	VERB
ijtc-1024	81	5	the	the	DET
ijtc-1024	81	6	validity	validity	NOUN
ijtc-1024	81	7	of	of	ADP
ijtc-1024	81	8	a	a	DET
ijtc-1024	81	9	questionnaire	questionnaire	NOUN
ijtc-1024	81	10	,	,	PUNCT
ijtc-1024	81	11	researchers	researcher	NOUN
ijtc-1024	81	12	can	can	AUX
ijtc-1024	81	13	use	use	VERB
ijtc-1024	81	14	the	the	DET
ijtc-1024	81	15	pearson	pearson	NOUN
ijtc-1024	81	16	product	product	NOUN
ijtc-1024	81	17	moment	moment	NOUN
ijtc-1024	81	18	formula	formula	NOUN
ijtc-1024	81	19	with	with	ADP
ijtc-1024	81	20	the	the	DET
ijtc-1024	81	21	help	help	NOUN
ijtc-1024	81	22	of	of	ADP
ijtc-1024	81	23	spss	spss	PROPN
ijtc-1024	81	24	(	(	PUNCT
ijtc-1024	81	25	statistical	statistical	ADJ
ijtc-1024	81	26	product	product	NOUN
ijtc-1024	81	27	and	and	CCONJ
ijtc-1024	81	28	service	service	NOUN
ijtc-1024	81	29	solution	solution	NOUN
ijtc-1024	81	30	)	)	PUNCT
ijtc-1024	81	31	.	.	PUNCT
ijtc-1024	82	1	a	a	DET
ijtc-1024	82	2	questionnaire	questionnaire	NOUN
ijtc-1024	82	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	82	4	environmental	environmental	ADJ
ijtc-1024	82	5	audit	audit	NOUN
ijtc-1024	82	6	and	and	CCONJ
ijtc-1024	82	7	csr	csr	NOUN
ijtc-1024	82	8	practices	practice	NOUN
ijtc-1024	82	9	on	on	ADP
ijtc-1024	82	10	the	the	DET
ijtc-1024	82	11	financial	financial	ADJ
ijtc-1024	82	12	performance	performance	NOUN
ijtc-1024	82	13	of	of	ADP
ijtc-1024	82	14	small	small	ADJ
ijtc-1024	82	15	and	and	CCONJ
ijtc-1024	82	16	medium	medium	ADJ
ijtc-1024	82	17	manufacturing	manufacture	VERB
ijtc-1024	82	18	companies	company	NOUN
ijtc-1024	82	19	in	in	ADP
ijtc-1024	82	20	indonesi	indonesi	NOUN
ijtc-1024	82	21	nugrahanti	nugrahanti	PROPN
ijtc-1024	82	22	and	and	CCONJ
ijtc-1024	82	23	lysandra	lysandra	VERB
ijtc-1024	82	24	327	327	NUM
ijtc-1024	82	25	|	|	ADV
ijtc-1024	82	26	ilomata	ilomata	ADJ
ijtc-1024	82	27	international	international	ADJ
ijtc-1024	82	28	journal	journal	NOUN
ijtc-1024	82	29	of	of	ADP
ijtc-1024	82	30	tax	tax	PROPN
ijtc-1024	82	31	&	&	CCONJ
ijtc-1024	82	32	accounting	accounting	PROPN
ijtc-1024	82	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	82	34	is	be	AUX
ijtc-1024	82	35	considered	consider	VERB
ijtc-1024	82	36	valid	valid	ADJ
ijtc-1024	82	37	if	if	SCONJ
ijtc-1024	82	38	it	it	PRON
ijtc-1024	82	39	meets	meet	VERB
ijtc-1024	82	40	the	the	DET
ijtc-1024	82	41	following	follow	VERB
ijtc-1024	82	42	criteria	criterion	NOUN
ijtc-1024	82	43	:	:	PUNCT
ijtc-1024	82	44	(	(	PUNCT
ijtc-1024	82	45	1	1	X
ijtc-1024	82	46	)	)	PUNCT
ijtc-1024	82	47	results	result	VERB
ijtc-1024	82	48	r	r	NOUN
ijtc-1024	82	49	count	count	NOUN
ijtc-1024	82	50	>	>	X
ijtc-1024	82	51	r	r	NOUN
ijtc-1024	82	52	table	table	NOUN
ijtc-1024	82	53	,	,	PUNCT
ijtc-1024	82	54	or	or	CCONJ
ijtc-1024	82	55	(	(	PUNCT
ijtc-1024	82	56	2	2	NUM
ijtc-1024	82	57	)	)	PUNCT
ijtc-1024	82	58	significance	significance	NOUN
ijtc-1024	82	59	value	value	NOUN
ijtc-1024	82	60	(	(	PUNCT
ijtc-1024	82	61	p	p	NOUN
ijtc-1024	82	62	)	)	PUNCT
ijtc-1024	82	63	<	<	X
ijtc-1024	82	64	0.05	0.05	NUM
ijtc-1024	82	65	(	(	PUNCT
ijtc-1024	82	66	tanjung	tanjung	PROPN
ijtc-1024	82	67	et	et	PROPN
ijtc-1024	82	68	al	al	PROPN
ijtc-1024	82	69	.	.	PROPN
ijtc-1024	82	70	,	,	PUNCT
ijtc-1024	82	71	2020	2020	NUM
ijtc-1024	82	72	)	)	PUNCT
ijtc-1024	82	73	.	.	PUNCT
ijtc-1024	83	1	table	table	NOUN
ijtc-1024	83	2	1	1	NUM
ijtc-1024	83	3	below	below	ADV
ijtc-1024	83	4	shows	show	VERB
ijtc-1024	83	5	the	the	DET
ijtc-1024	83	6	significance	significance	NOUN
ijtc-1024	83	7	values	value	NOUN
ijtc-1024	83	8	for	for	ADP
ijtc-1024	83	9	all	all	DET
ijtc-1024	83	10	questionnaire	questionnaire	NOUN
ijtc-1024	83	11	items	item	NOUN
ijtc-1024	83	12	used	use	VERB
ijtc-1024	83	13	.	.	PUNCT
ijtc-1024	84	1	all	all	DET
ijtc-1024	84	2	items	item	NOUN
ijtc-1024	84	3	have	have	VERB
ijtc-1024	84	4	a	a	DET
ijtc-1024	84	5	value	value	NOUN
ijtc-1024	84	6	below	below	ADP
ijtc-1024	84	7	0.05	0.05	NUM
ijtc-1024	84	8	so	so	SCONJ
ijtc-1024	84	9	that	that	SCONJ
ijtc-1024	84	10	the	the	DET
ijtc-1024	84	11	questionnaire	questionnaire	NOUN
ijtc-1024	84	12	used	use	VERB
ijtc-1024	84	13	is	be	AUX
ijtc-1024	84	14	valid	valid	ADJ
ijtc-1024	84	15	and	and	CCONJ
ijtc-1024	84	16	can	can	AUX
ijtc-1024	84	17	be	be	AUX
ijtc-1024	84	18	used	use	VERB
ijtc-1024	84	19	to	to	PART
ijtc-1024	84	20	measure	measure	VERB
ijtc-1024	84	21	the	the	DET
ijtc-1024	84	22	construct	construct	NOUN
ijtc-1024	84	23	.	.	PUNCT
ijtc-1024	85	1	table	table	NOUN
ijtc-1024	85	2	1	1	NUM
ijtc-1024	85	3	.	.	PUNCT
ijtc-1024	86	1	validity	validity	NOUN
ijtc-1024	86	2	test	test	NOUN
ijtc-1024	86	3	item	item	PROPN
ijtc-1024	86	4	questionnaire	questionnaire	PROPN
ijtc-1024	86	5	sig	sig	PROPN
ijtc-1024	86	6	.	.	PUNCT
ijtc-1024	86	7	value	value	PROPN
ijtc-1024	86	8	ea.1	ea.1	PROPN
ijtc-1024	86	9	0,000	0,000	NUM
ijtc-1024	86	10	ea.2	ea.2	PROPN
ijtc-1024	86	11	0,000	0,000	NUM
ijtc-1024	86	12	ea.3	ea.3	PROPN
ijtc-1024	86	13	0,000	0,000	NUM
ijtc-1024	86	14	csr.1	csr.1	NOUN
ijtc-1024	86	15	0,000	0,000	NUM
ijtc-1024	87	1	csr.2	csr.2	NOUN
ijtc-1024	87	2	0,000	0,000	NUM
ijtc-1024	87	3	csr.3	csr.3	NOUN
ijtc-1024	87	4	0,000	0,000	NUM
ijtc-1024	87	5	fp.1	fp.1	NOUN
ijtc-1024	87	6	0,000	0,000	NUM
ijtc-1024	87	7	fp.2	fp.2	PROPN
ijtc-1024	87	8	0,002	0,002	NUM
ijtc-1024	87	9	fp.3	fp.3	PROPN
ijtc-1024	87	10	0,002	0,002	NUM
ijtc-1024	87	11	source	source	NOUN
ijtc-1024	87	12	:	:	PUNCT
ijtc-1024	87	13	data	datum	NOUN
ijtc-1024	87	14	analysis	analysis	NOUN
ijtc-1024	87	15	result	result	NOUN
ijtc-1024	87	16	,	,	PUNCT
ijtc-1024	87	17	2023	2023	NUM
ijtc-1024	87	18	reliability	reliability	NOUN
ijtc-1024	87	19	test	test	NOUN
ijtc-1024	87	20	result	result	NOUN
ijtc-1024	87	21	reliability	reliability	NOUN
ijtc-1024	87	22	is	be	AUX
ijtc-1024	87	23	defined	define	VERB
ijtc-1024	87	24	as	as	ADP
ijtc-1024	87	25	the	the	DET
ijtc-1024	87	26	extent	extent	NOUN
ijtc-1024	87	27	to	to	PART
ijtc-1024	87	28	which	which	PRON
ijtc-1024	87	29	test	test	NOUN
ijtc-1024	87	30	scores	score	NOUN
ijtc-1024	87	31	are	be	AUX
ijtc-1024	87	32	free	free	ADJ
ijtc-1024	87	33	from	from	ADP
ijtc-1024	87	34	measurement	measurement	NOUN
ijtc-1024	87	35	error	error	NOUN
ijtc-1024	87	36	(	(	PUNCT
ijtc-1024	87	37	ghozali	ghozali	ADJ
ijtc-1024	87	38	,	,	PUNCT
ijtc-1024	87	39	2013a	2013a	NUM
ijtc-1024	87	40	)	)	PUNCT
ijtc-1024	87	41	.	.	PUNCT
ijtc-1024	88	1	in	in	ADP
ijtc-1024	88	2	order	order	NOUN
ijtc-1024	88	3	to	to	PART
ijtc-1024	88	4	determine	determine	VERB
ijtc-1024	88	5	the	the	DET
ijtc-1024	88	6	reliability	reliability	NOUN
ijtc-1024	88	7	of	of	ADP
ijtc-1024	88	8	an	an	DET
ijtc-1024	88	9	instrument	instrument	NOUN
ijtc-1024	88	10	,	,	PUNCT
ijtc-1024	88	11	there	there	PRON
ijtc-1024	88	12	are	be	VERB
ijtc-1024	88	13	various	various	ADJ
ijtc-1024	88	14	types	type	NOUN
ijtc-1024	88	15	of	of	ADP
ijtc-1024	88	16	reliability	reliability	NOUN
ijtc-1024	88	17	that	that	PRON
ijtc-1024	88	18	can	can	AUX
ijtc-1024	88	19	be	be	AUX
ijtc-1024	88	20	measured	measure	VERB
ijtc-1024	88	21	,	,	PUNCT
ijtc-1024	88	22	including	include	VERB
ijtc-1024	88	23	test	test	NOUN
ijtc-1024	88	24	-	-	PUNCT
ijtc-1024	88	25	retest	retest	NOUN
ijtc-1024	88	26	reliability	reliability	NOUN
ijtc-1024	88	27	,	,	PUNCT
ijtc-1024	88	28	alternate	alternate	ADJ
ijtc-1024	88	29	forms	form	NOUN
ijtc-1024	88	30	reliability	reliability	NOUN
ijtc-1024	88	31	,	,	PUNCT
ijtc-1024	88	32	internal	internal	ADJ
ijtc-1024	88	33	consistency	consistency	NOUN
ijtc-1024	88	34	reliability	reliability	NOUN
ijtc-1024	88	35	,	,	PUNCT
ijtc-1024	88	36	and	and	CCONJ
ijtc-1024	88	37	inter	inter	ADJ
ijtc-1024	88	38	-	-	ADJ
ijtc-1024	88	39	rater	rater	ADJ
ijtc-1024	88	40	reliability	reliability	NOUN
ijtc-1024	88	41	(	(	PUNCT
ijtc-1024	88	42	hasnida	hasnida	PROPN
ijtc-1024	88	43	&	&	CCONJ
ijtc-1024	88	44	ghazali	ghazali	PROPN
ijtc-1024	88	45	,	,	PUNCT
ijtc-1024	88	46	2016	2016	NUM
ijtc-1024	88	47	)	)	PUNCT
ijtc-1024	88	48	.	.	PUNCT
ijtc-1024	89	1	in	in	ADP
ijtc-1024	89	2	(	(	PUNCT
ijtc-1024	89	3	ghozali	ghozali	PROPN
ijtc-1024	89	4	,	,	PUNCT
ijtc-1024	89	5	2013b	2013b	NUM
ijtc-1024	89	6	)	)	PUNCT
ijtc-1024	89	7	,	,	PUNCT
ijtc-1024	89	8	internal	internal	ADJ
ijtc-1024	89	9	consistency	consistency	NOUN
ijtc-1024	89	10	reliability	reliability	NOUN
ijtc-1024	89	11	was	be	AUX
ijtc-1024	89	12	used	use	VERB
ijtc-1024	89	13	to	to	PART
ijtc-1024	89	14	measure	measure	VERB
ijtc-1024	89	15	the	the	DET
ijtc-1024	89	16	reliability	reliability	NOUN
ijtc-1024	89	17	of	of	ADP
ijtc-1024	89	18	the	the	DET
ijtc-1024	89	19	instrument	instrument	NOUN
ijtc-1024	89	20	,	,	PUNCT
ijtc-1024	89	21	as	as	SCONJ
ijtc-1024	89	22	the	the	DET
ijtc-1024	89	23	study	study	NOUN
ijtc-1024	89	24	involved	involve	VERB
ijtc-1024	89	25	only	only	ADV
ijtc-1024	89	26	one	one	NUM
ijtc-1024	89	27	version	version	NOUN
ijtc-1024	89	28	of	of	ADP
ijtc-1024	89	29	the	the	DET
ijtc-1024	89	30	instrument	instrument	NOUN
ijtc-1024	89	31	administered	administer	VERB
ijtc-1024	89	32	once	once	ADV
ijtc-1024	89	33	to	to	ADP
ijtc-1024	89	34	all	all	DET
ijtc-1024	89	35	respondents	respondent	NOUN
ijtc-1024	89	36	.	.	PUNCT
ijtc-1024	90	1	the	the	DET
ijtc-1024	90	2	cronbach	cronbach	NOUN
ijtc-1024	90	3	's	's	PART
ijtc-1024	90	4	alpha	alpha	ADJ
ijtc-1024	90	5	coefficient	coefficient	NOUN
ijtc-1024	90	6	was	be	AUX
ijtc-1024	90	7	used	use	VERB
ijtc-1024	90	8	to	to	PART
ijtc-1024	90	9	measure	measure	VERB
ijtc-1024	90	10	internal	internal	ADJ
ijtc-1024	90	11	consistency	consistency	NOUN
ijtc-1024	90	12	reliability	reliability	NOUN
ijtc-1024	90	13	,	,	PUNCT
ijtc-1024	90	14	and	and	CCONJ
ijtc-1024	90	15	a	a	DET
ijtc-1024	90	16	variable	variable	NOUN
ijtc-1024	90	17	is	be	AUX
ijtc-1024	90	18	considered	consider	VERB
ijtc-1024	90	19	reliable	reliable	ADJ
ijtc-1024	90	20	if	if	SCONJ
ijtc-1024	90	21	it	it	PRON
ijtc-1024	90	22	gives	give	VERB
ijtc-1024	90	23	a	a	DET
ijtc-1024	90	24	cronbach	cronbach	NOUN
ijtc-1024	90	25	's	's	PART
ijtc-1024	90	26	alpha	alpha	NOUN
ijtc-1024	90	27	value	value	NOUN
ijtc-1024	90	28	greater	great	ADJ
ijtc-1024	90	29	than	than	ADP
ijtc-1024	90	30	0.6	0.6	NUM
ijtc-1024	90	31	.	.	PUNCT
ijtc-1024	91	1	table	table	NOUN
ijtc-1024	91	2	2	2	NUM
ijtc-1024	91	3	.	.	PUNCT
ijtc-1024	91	4	reliability	reliability	NOUN
ijtc-1024	91	5	test	test	NOUN
ijtc-1024	91	6	result	result	NOUN
ijtc-1024	91	7	cronbach	cronbach	PROPN
ijtc-1024	91	8	's	's	PART
ijtc-1024	91	9	alpha	alpha	PROPN
ijtc-1024	91	10	cronabach	cronabach	PROPN
ijtc-1024	91	11	’s	’s	PART
ijtc-1024	91	12	alpha	alpha	NOUN
ijtc-1024	91	13	based	base	VERB
ijtc-1024	91	14	on	on	ADP
ijtc-1024	91	15	standardized	standardized	ADJ
ijtc-1024	91	16	items	item	NOUN
ijtc-1024	91	17	n	n	ADP
ijtc-1024	91	18	of	of	ADP
ijtc-1024	91	19	items	item	NOUN
ijtc-1024	91	20	0,945	0,945	NUM
ijtc-1024	91	21	0,947	0,947	NUM
ijtc-1024	91	22	9	9	NUM
ijtc-1024	91	23	source	source	NOUN
ijtc-1024	91	24	:	:	PUNCT
ijtc-1024	91	25	data	datum	NOUN
ijtc-1024	91	26	analysis	analysis	NOUN
ijtc-1024	91	27	result	result	NOUN
ijtc-1024	91	28	,	,	PUNCT
ijtc-1024	91	29	2023	2023	NUM
ijtc-1024	91	30	according	accord	VERB
ijtc-1024	91	31	to	to	ADP
ijtc-1024	91	32	table	table	NOUN
ijtc-1024	91	33	2	2	NUM
ijtc-1024	91	34	,	,	PUNCT
ijtc-1024	91	35	the	the	DET
ijtc-1024	91	36	chronbach	chronbach	NOUN
ijtc-1024	91	37	's	's	PART
ijtc-1024	91	38	alpha	alpha	ADJ
ijtc-1024	91	39	value	value	NOUN
ijtc-1024	91	40	of	of	ADP
ijtc-1024	91	41	the	the	DET
ijtc-1024	91	42	questionnaire	questionnaire	NOUN
ijtc-1024	91	43	used	use	VERB
ijtc-1024	91	44	in	in	ADP
ijtc-1024	91	45	this	this	DET
ijtc-1024	91	46	study	study	NOUN
ijtc-1024	91	47	meets	meet	VERB
ijtc-1024	91	48	the	the	DET
ijtc-1024	91	49	required	require	VERB
ijtc-1024	91	50	criteria	criterion	NOUN
ijtc-1024	91	51	,	,	PUNCT
ijtc-1024	91	52	namely	namely	ADV
ijtc-1024	91	53	>	>	ADP
ijtc-1024	91	54	0.60	0.60	NUM
ijtc-1024	91	55	(	(	PUNCT
ijtc-1024	91	56	ca=0.945	ca=0.945	ADJ
ijtc-1024	91	57	)	)	PUNCT
ijtc-1024	91	58	.	.	PUNCT
ijtc-1024	92	1	thus	thus	ADV
ijtc-1024	92	2	,	,	PUNCT
ijtc-1024	92	3	the	the	DET
ijtc-1024	92	4	questionnaire	questionnaire	NOUN
ijtc-1024	92	5	is	be	AUX
ijtc-1024	92	6	appropriate	appropriate	ADJ
ijtc-1024	92	7	and	and	CCONJ
ijtc-1024	92	8	can	can	AUX
ijtc-1024	92	9	be	be	AUX
ijtc-1024	92	10	used	use	VERB
ijtc-1024	92	11	because	because	SCONJ
ijtc-1024	92	12	it	it	PRON
ijtc-1024	92	13	meets	meet	VERB
ijtc-1024	92	14	the	the	DET
ijtc-1024	92	15	required	required	ADJ
ijtc-1024	92	16	validity	validity	NOUN
ijtc-1024	92	17	and	and	CCONJ
ijtc-1024	92	18	reliability	reliability	NOUN
ijtc-1024	92	19	rules	rule	NOUN
ijtc-1024	92	20	.	.	PUNCT
ijtc-1024	93	1	normality	normality	NOUN
ijtc-1024	93	2	test	test	NOUN
ijtc-1024	93	3	result	result	NOUN
ijtc-1024	93	4	after	after	SCONJ
ijtc-1024	93	5	the	the	DET
ijtc-1024	93	6	questionnaire	questionnaire	NOUN
ijtc-1024	93	7	has	have	VERB
ijtc-1024	93	8	good	good	ADJ
ijtc-1024	93	9	validity	validity	NOUN
ijtc-1024	93	10	and	and	CCONJ
ijtc-1024	93	11	reliability	reliability	NOUN
ijtc-1024	93	12	.	.	PUNCT
ijtc-1024	94	1	next	next	ADJ
ijtc-1024	94	2	is	be	AUX
ijtc-1024	94	3	the	the	DET
ijtc-1024	94	4	classical	classical	ADJ
ijtc-1024	94	5	assumption	assumption	NOUN
ijtc-1024	94	6	test	test	NOUN
ijtc-1024	94	7	which	which	PRON
ijtc-1024	94	8	consists	consist	VERB
ijtc-1024	94	9	of	of	ADP
ijtc-1024	94	10	normality	normality	NOUN
ijtc-1024	94	11	,	,	PUNCT
ijtc-1024	94	12	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	94	13	,	,	PUNCT
ijtc-1024	94	14	multicollinearity	multicollinearity	NOUN
ijtc-1024	94	15	and	and	CCONJ
ijtc-1024	94	16	autocorrelation	autocorrelation	NOUN
ijtc-1024	94	17	tests	test	NOUN
ijtc-1024	94	18	.	.	PUNCT
ijtc-1024	95	1	the	the	DET
ijtc-1024	95	2	normality	normality	NOUN
ijtc-1024	95	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	95	4	environmental	environmental	ADJ
ijtc-1024	95	5	audit	audit	NOUN
ijtc-1024	95	6	and	and	CCONJ
ijtc-1024	95	7	csr	csr	NOUN
ijtc-1024	95	8	practices	practice	NOUN
ijtc-1024	95	9	on	on	ADP
ijtc-1024	95	10	the	the	DET
ijtc-1024	95	11	financial	financial	ADJ
ijtc-1024	95	12	performance	performance	NOUN
ijtc-1024	95	13	of	of	ADP
ijtc-1024	95	14	small	small	ADJ
ijtc-1024	95	15	and	and	CCONJ
ijtc-1024	95	16	medium	medium	ADJ
ijtc-1024	95	17	manufacturing	manufacture	VERB
ijtc-1024	95	18	companies	company	NOUN
ijtc-1024	95	19	in	in	ADP
ijtc-1024	95	20	indonesi	indonesi	NOUN
ijtc-1024	95	21	nugrahanti	nugrahanti	PROPN
ijtc-1024	95	22	and	and	CCONJ
ijtc-1024	95	23	lysandra	lysandra	VERB
ijtc-1024	95	24	328	328	NUM
ijtc-1024	95	25	|	|	ADV
ijtc-1024	95	26	ilomata	ilomata	PROPN
ijtc-1024	95	27	international	international	ADJ
ijtc-1024	95	28	journal	journal	NOUN
ijtc-1024	95	29	of	of	ADP
ijtc-1024	95	30	tax	tax	PROPN
ijtc-1024	95	31	&	&	CCONJ
ijtc-1024	95	32	accounting	accounting	PROPN
ijtc-1024	95	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	95	34	test	test	NOUN
ijtc-1024	95	35	results	result	NOUN
ijtc-1024	95	36	with	with	ADP
ijtc-1024	95	37	the	the	DET
ijtc-1024	95	38	spss	spss	PROPN
ijtc-1024	95	39	program	program	NOUN
ijtc-1024	95	40	are	be	AUX
ijtc-1024	95	41	presented	present	VERB
ijtc-1024	95	42	in	in	ADP
ijtc-1024	95	43	table.3	table.3	PROPN
ijtc-1024	95	44	,	,	PUNCT
ijtc-1024	95	45	which	which	PRON
ijtc-1024	95	46	shows	show	VERB
ijtc-1024	95	47	whether	whether	SCONJ
ijtc-1024	95	48	the	the	DET
ijtc-1024	95	49	sample	sample	NOUN
ijtc-1024	95	50	data	data	NOUN
ijtc-1024	95	51	originates	originate	NOUN
ijtc-1024	95	52	from	from	ADP
ijtc-1024	95	53	populations	population	NOUN
ijtc-1024	95	54	that	that	PRON
ijtc-1024	95	55	are	be	AUX
ijtc-1024	95	56	normally	normally	ADV
ijtc-1024	95	57	distributed	distribute	VERB
ijtc-1024	95	58	or	or	CCONJ
ijtc-1024	95	59	not	not	PART
ijtc-1024	95	60	.	.	PUNCT
ijtc-1024	96	1	the	the	DET
ijtc-1024	96	2	normality	normality	NOUN
ijtc-1024	96	3	test	test	NOUN
ijtc-1024	96	4	aims	aim	VERB
ijtc-1024	96	5	to	to	PART
ijtc-1024	96	6	test	test	VERB
ijtc-1024	96	7	whether	whether	SCONJ
ijtc-1024	96	8	in	in	ADP
ijtc-1024	96	9	the	the	DET
ijtc-1024	96	10	regression	regression	NOUN
ijtc-1024	96	11	model	model	NOUN
ijtc-1024	96	12	,	,	PUNCT
ijtc-1024	96	13	confounding	confound	VERB
ijtc-1024	96	14	or	or	CCONJ
ijtc-1024	96	15	residual	residual	ADJ
ijtc-1024	96	16	variables	variable	NOUN
ijtc-1024	96	17	have	have	VERB
ijtc-1024	96	18	a	a	DET
ijtc-1024	96	19	normal	normal	ADJ
ijtc-1024	96	20	distribution	distribution	NOUN
ijtc-1024	96	21	.	.	PUNCT
ijtc-1024	97	1	if	if	SCONJ
ijtc-1024	97	2	this	this	DET
ijtc-1024	97	3	assumption	assumption	NOUN
ijtc-1024	97	4	is	be	AUX
ijtc-1024	97	5	violated	violate	VERB
ijtc-1024	97	6	,	,	PUNCT
ijtc-1024	97	7	then	then	ADV
ijtc-1024	97	8	the	the	DET
ijtc-1024	97	9	statistical	statistical	ADJ
ijtc-1024	97	10	test	test	NOUN
ijtc-1024	97	11	becomes	become	VERB
ijtc-1024	97	12	invalid	invalid	ADJ
ijtc-1024	97	13	for	for	ADP
ijtc-1024	97	14	a	a	DET
ijtc-1024	97	15	small	small	ADJ
ijtc-1024	97	16	sample	sample	NOUN
ijtc-1024	97	17	size	size	NOUN
ijtc-1024	97	18	(	(	PUNCT
ijtc-1024	97	19	(	(	PUNCT
ijtc-1024	97	20	aditi	aditi	PROPN
ijtc-1024	97	21	et	et	PROPN
ijtc-1024	97	22	al	al	PROPN
ijtc-1024	97	23	.	.	PROPN
ijtc-1024	97	24	,	,	PUNCT
ijtc-1024	97	25	2019	2019	NUM
ijtc-1024	97	26	;	;	PUNCT
ijtc-1024	97	27	ghasemi	ghasemi	PROPN
ijtc-1024	97	28	&	&	CCONJ
ijtc-1024	97	29	zahediasl	zahediasl	PROPN
ijtc-1024	97	30	,	,	PUNCT
ijtc-1024	97	31	2012	2012	NUM
ijtc-1024	97	32	;	;	PUNCT
ijtc-1024	97	33	tanjung	tanjung	PROPN
ijtc-1024	97	34	et	et	PROPN
ijtc-1024	97	35	al	al	PROPN
ijtc-1024	97	36	.	.	PROPN
ijtc-1024	97	37	,	,	PUNCT
ijtc-1024	97	38	2020	2020	NUM
ijtc-1024	97	39	)	)	PUNCT
ijtc-1024	97	40	.	.	PUNCT
ijtc-1024	98	1	table	table	NOUN
ijtc-1024	98	2	3	3	NUM
ijtc-1024	98	3	.	.	PUNCT
ijtc-1024	98	4	normality	normality	NOUN
ijtc-1024	98	5	test	test	NOUN
ijtc-1024	98	6	result	result	NOUN
ijtc-1024	98	7	kolmogorov	kolmogorov	PROPN
ijtc-1024	98	8	smirnov	smirnov	PROPN
ijtc-1024	98	9	shapiro	shapiro	PROPN
ijtc-1024	98	10	-	-	PUNCT
ijtc-1024	98	11	wilk	wilk	NOUN
ijtc-1024	98	12	statistics	statistic	NOUN
ijtc-1024	98	13	df	df	AUX
ijtc-1024	98	14	sig	sig	PROPN
ijtc-1024	98	15	statistics	statistic	NOUN
ijtc-1024	98	16	df	df	VERB
ijtc-1024	98	17	sig	sig	NOUN
ijtc-1024	98	18	ea	ea	ADP
ijtc-1024	98	19	0,285	0,285	NUM
ijtc-1024	98	20	30	30	NUM
ijtc-1024	98	21	0,215	0,215	NUM
ijtc-1024	98	22	0,794	0,794	NUM
ijtc-1024	98	23	30	30	NUM
ijtc-1024	98	24	0,331	0,331	NUM
ijtc-1024	98	25	csr	csr	X
ijtc-1024	98	26	0,339	0,339	NUM
ijtc-1024	98	27	30	30	NUM
ijtc-1024	98	28	0,192	0,192	NUM
ijtc-1024	98	29	0,794	0,794	NUM
ijtc-1024	98	30	30	30	NUM
ijtc-1024	98	31	0,425	0,425	NUM
ijtc-1024	98	32	fp	fp	NOUN
ijtc-1024	98	33	0,334	0,334	NUM
ijtc-1024	98	34	30	30	NUM
ijtc-1024	98	35	0,293	0,293	NUM
ijtc-1024	98	36	0,804	0,804	NUM
ijtc-1024	98	37	30	30	NUM
ijtc-1024	98	38	0,291	0,291	NUM
ijtc-1024	98	39	source	source	NOUN
ijtc-1024	98	40	:	:	PUNCT
ijtc-1024	98	41	data	datum	NOUN
ijtc-1024	98	42	analysis	analysis	NOUN
ijtc-1024	98	43	result	result	NOUN
ijtc-1024	98	44	,	,	PUNCT
ijtc-1024	98	45	2023	2023	NUM
ijtc-1024	98	46	a	a	DET
ijtc-1024	98	47	p	p	NOUN
ijtc-1024	98	48	-	-	PUNCT
ijtc-1024	98	49	value	value	NOUN
ijtc-1024	98	50	less	less	ADJ
ijtc-1024	98	51	than	than	ADP
ijtc-1024	98	52	or	or	CCONJ
ijtc-1024	98	53	equal	equal	ADJ
ijtc-1024	98	54	to	to	ADP
ijtc-1024	98	55	0.05	0.05	NUM
ijtc-1024	98	56	indicates	indicate	VERB
ijtc-1024	98	57	that	that	SCONJ
ijtc-1024	98	58	the	the	DET
ijtc-1024	98	59	null	null	ADJ
ijtc-1024	98	60	hypothesis	hypothesis	NOUN
ijtc-1024	98	61	can	can	AUX
ijtc-1024	98	62	be	be	AUX
ijtc-1024	98	63	rejected	reject	VERB
ijtc-1024	98	64	,	,	PUNCT
ijtc-1024	98	65	and	and	CCONJ
ijtc-1024	98	66	the	the	DET
ijtc-1024	98	67	data	datum	NOUN
ijtc-1024	98	68	do	do	AUX
ijtc-1024	98	69	not	not	PART
ijtc-1024	98	70	follow	follow	VERB
ijtc-1024	98	71	a	a	DET
ijtc-1024	98	72	normal	normal	ADJ
ijtc-1024	98	73	distribution	distribution	NOUN
ijtc-1024	98	74	.	.	PUNCT
ijtc-1024	99	1	on	on	ADP
ijtc-1024	99	2	the	the	DET
ijtc-1024	99	3	other	other	ADJ
ijtc-1024	99	4	hand	hand	NOUN
ijtc-1024	99	5	,	,	PUNCT
ijtc-1024	99	6	a	a	DET
ijtc-1024	99	7	p	p	NOUN
ijtc-1024	99	8	-	-	PUNCT
ijtc-1024	99	9	value	value	NOUN
ijtc-1024	99	10	greater	great	ADJ
ijtc-1024	99	11	than	than	ADP
ijtc-1024	99	12	0.05	0.05	NUM
ijtc-1024	99	13	means	mean	VERB
ijtc-1024	99	14	that	that	SCONJ
ijtc-1024	99	15	there	there	PRON
ijtc-1024	99	16	is	be	VERB
ijtc-1024	99	17	not	not	PART
ijtc-1024	99	18	enough	enough	ADJ
ijtc-1024	99	19	evidence	evidence	NOUN
ijtc-1024	99	20	to	to	PART
ijtc-1024	99	21	reject	reject	VERB
ijtc-1024	99	22	the	the	DET
ijtc-1024	99	23	null	null	ADJ
ijtc-1024	99	24	hypothesis	hypothesis	NOUN
ijtc-1024	99	25	,	,	PUNCT
ijtc-1024	99	26	and	and	CCONJ
ijtc-1024	99	27	the	the	DET
ijtc-1024	99	28	data	datum	NOUN
ijtc-1024	99	29	are	be	AUX
ijtc-1024	99	30	consistent	consistent	ADJ
ijtc-1024	99	31	with	with	ADP
ijtc-1024	99	32	a	a	DET
ijtc-1024	99	33	normal	normal	ADJ
ijtc-1024	99	34	distribution	distribution	NOUN
ijtc-1024	99	35	.	.	PUNCT
ijtc-1024	100	1	table	table	NOUN
ijtc-1024	100	2	3	3	NUM
ijtc-1024	100	3	.	.	PUNCT
ijtc-1024	100	4	table	table	NOUN
ijtc-1024	100	5	3	3	NUM
ijtc-1024	100	6	shows	show	VERB
ijtc-1024	100	7	how	how	SCONJ
ijtc-1024	100	8	the	the	DET
ijtc-1024	100	9	data	datum	NOUN
ijtc-1024	100	10	obtained	obtain	VERB
ijtc-1024	100	11	is	be	AUX
ijtc-1024	100	12	normally	normally	ADV
ijtc-1024	100	13	distributed	distribute	VERB
ijtc-1024	100	14	with	with	ADP
ijtc-1024	100	15	a	a	DET
ijtc-1024	100	16	p	p	NOUN
ijtc-1024	100	17	value	value	NOUN
ijtc-1024	100	18	>	>	NOUN
ijtc-1024	100	19	0.05	0.05	NUM
ijtc-1024	100	20	.	.	PUNCT
ijtc-1024	101	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	101	2	test	test	NOUN
ijtc-1024	101	3	result	result	NOUN
ijtc-1024	101	4	according	accord	VERB
ijtc-1024	101	5	to	to	ADP
ijtc-1024	101	6	(	(	PUNCT
ijtc-1024	101	7	ghozali	ghozali	ADJ
ijtc-1024	101	8	,	,	PUNCT
ijtc-1024	101	9	2013a	2013a	NUM
ijtc-1024	101	10	)	)	PUNCT
ijtc-1024	101	11	,	,	PUNCT
ijtc-1024	101	12	the	the	DET
ijtc-1024	101	13	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	101	14	test	test	NOUN
ijtc-1024	101	15	is	be	AUX
ijtc-1024	101	16	used	use	VERB
ijtc-1024	101	17	to	to	PART
ijtc-1024	101	18	evaluate	evaluate	VERB
ijtc-1024	101	19	whether	whether	SCONJ
ijtc-1024	101	20	there	there	PRON
ijtc-1024	101	21	is	be	VERB
ijtc-1024	101	22	any	any	DET
ijtc-1024	101	23	variance	variance	NOUN
ijtc-1024	101	24	similarity	similarity	NOUN
ijtc-1024	101	25	in	in	ADP
ijtc-1024	101	26	the	the	DET
ijtc-1024	101	27	regression	regression	NOUN
ijtc-1024	101	28	model	model	NOUN
ijtc-1024	101	29	,	,	PUNCT
ijtc-1024	101	30	which	which	PRON
ijtc-1024	101	31	is	be	AUX
ijtc-1024	101	32	the	the	DET
ijtc-1024	101	33	residual	residual	ADJ
ijtc-1024	101	34	from	from	ADP
ijtc-1024	101	35	one	one	NUM
ijtc-1024	101	36	observation	observation	NOUN
ijtc-1024	101	37	to	to	ADP
ijtc-1024	101	38	another	another	PRON
ijtc-1024	101	39	.	.	PUNCT
ijtc-1024	102	1	if	if	SCONJ
ijtc-1024	102	2	the	the	DET
ijtc-1024	102	3	variance	variance	NOUN
ijtc-1024	102	4	of	of	ADP
ijtc-1024	102	5	residual	residual	ADJ
ijtc-1024	102	6	from	from	ADP
ijtc-1024	102	7	one	one	NUM
ijtc-1024	102	8	observation	observation	NOUN
ijtc-1024	102	9	to	to	ADP
ijtc-1024	102	10	another	another	PRON
ijtc-1024	102	11	is	be	AUX
ijtc-1024	102	12	unchanged	unchanged	ADJ
ijtc-1024	102	13	,	,	PUNCT
ijtc-1024	102	14	it	it	PRON
ijtc-1024	102	15	is	be	AUX
ijtc-1024	102	16	homoscedasticity	homoscedasticity	NOUN
ijtc-1024	102	17	,	,	PUNCT
ijtc-1024	102	18	but	but	CCONJ
ijtc-1024	102	19	if	if	SCONJ
ijtc-1024	102	20	it	it	PRON
ijtc-1024	102	21	is	be	AUX
ijtc-1024	102	22	changed	change	VERB
ijtc-1024	102	23	,	,	PUNCT
ijtc-1024	102	24	it	it	PRON
ijtc-1024	102	25	is	be	AUX
ijtc-1024	102	26	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	102	27	.	.	PUNCT
ijtc-1024	103	1	the	the	DET
ijtc-1024	103	2	test	test	NOUN
ijtc-1024	103	3	is	be	AUX
ijtc-1024	103	4	carried	carry	VERB
ijtc-1024	103	5	out	out	ADP
ijtc-1024	103	6	to	to	PART
ijtc-1024	103	7	determine	determine	VERB
ijtc-1024	103	8	whether	whether	SCONJ
ijtc-1024	103	9	there	there	PRON
ijtc-1024	103	10	are	be	VERB
ijtc-1024	103	11	any	any	DET
ijtc-1024	103	12	deviations	deviation	NOUN
ijtc-1024	103	13	from	from	ADP
ijtc-1024	103	14	the	the	DET
ijtc-1024	103	15	classical	classical	ADJ
ijtc-1024	103	16	assumption	assumption	NOUN
ijtc-1024	103	17	of	of	ADP
ijtc-1024	103	18	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	103	19	,	,	PUNCT
ijtc-1024	103	20	namely	namely	ADV
ijtc-1024	103	21	the	the	DET
ijtc-1024	103	22	variance	variance	NOUN
ijtc-1024	103	23	in	in	ADP
ijtc-1024	103	24	residual	residual	ADJ
ijtc-1024	103	25	variance	variance	NOUN
ijtc-1024	103	26	for	for	ADP
ijtc-1024	103	27	all	all	DET
ijtc-1024	103	28	observations	observation	NOUN
ijtc-1024	103	29	in	in	ADP
ijtc-1024	103	30	the	the	DET
ijtc-1024	103	31	regression	regression	NOUN
ijtc-1024	103	32	model	model	NOUN
ijtc-1024	103	33	.	.	PUNCT
ijtc-1024	104	1	according	accord	VERB
ijtc-1024	104	2	to	to	ADP
ijtc-1024	104	3	(	(	PUNCT
ijtc-1024	104	4	(	(	PUNCT
ijtc-1024	104	5	ghozali	ghozali	ADJ
ijtc-1024	104	6	,	,	PUNCT
ijtc-1024	104	7	2013a	2013a	NUM
ijtc-1024	104	8	)	)	PUNCT
ijtc-1024	104	9	,	,	PUNCT
ijtc-1024	104	10	the	the	DET
ijtc-1024	104	11	result	result	NOUN
ijtc-1024	104	12	of	of	ADP
ijtc-1024	104	13	the	the	DET
ijtc-1024	104	14	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	104	15	test	test	NOUN
ijtc-1024	104	16	can	can	AUX
ijtc-1024	104	17	be	be	AUX
ijtc-1024	104	18	seen	see	VERB
ijtc-1024	104	19	in	in	ADP
ijtc-1024	104	20	the	the	DET
ijtc-1024	104	21	spss	spss	ADJ
ijtc-1024	104	22	output	output	NOUN
ijtc-1024	104	23	in	in	ADP
ijtc-1024	104	24	the	the	DET
ijtc-1024	104	25	p	p	NOUN
ijtc-1024	104	26	value	value	NOUN
ijtc-1024	104	27	table	table	NOUN
ijtc-1024	104	28	(	(	PUNCT
ijtc-1024	104	29	on	on	ADP
ijtc-1024	104	30	the	the	DET
ijtc-1024	104	31	sig	sig	NOUN
ijtc-1024	104	32	.	.	PUNCT
ijtc-1024	104	33	column	column	PROPN
ijtc-1024	104	34	)	)	PUNCT
ijtc-1024	104	35	for	for	ADP
ijtc-1024	104	36	each	each	DET
ijtc-1024	104	37	independent	independent	ADJ
ijtc-1024	104	38	variable	variable	NOUN
ijtc-1024	104	39	,	,	PUNCT
ijtc-1024	104	40	where	where	SCONJ
ijtc-1024	104	41	if	if	SCONJ
ijtc-1024	104	42	the	the	DET
ijtc-1024	104	43	p	p	NOUN
ijtc-1024	104	44	-	-	PUNCT
ijtc-1024	104	45	value	value	NOUN
ijtc-1024	104	46	is	be	AUX
ijtc-1024	104	47	smaller	small	ADJ
ijtc-1024	104	48	than	than	ADP
ijtc-1024	104	49	the	the	DET
ijtc-1024	104	50	significance	significance	NOUN
ijtc-1024	104	51	level	level	NOUN
ijtc-1024	104	52	(	(	PUNCT
ijtc-1024	104	53	usually	usually	ADV
ijtc-1024	104	54	0.05	0.05	NUM
ijtc-1024	104	55	)	)	PUNCT
ijtc-1024	104	56	,	,	PUNCT
ijtc-1024	104	57	then	then	ADV
ijtc-1024	104	58	the	the	DET
ijtc-1024	104	59	null	null	ADJ
ijtc-1024	104	60	hypothesis	hypothesis	NOUN
ijtc-1024	104	61	of	of	ADP
ijtc-1024	104	62	homoscedasticity	homoscedasticity	NOUN
ijtc-1024	104	63	is	be	AUX
ijtc-1024	104	64	rejected	reject	VERB
ijtc-1024	104	65	,	,	PUNCT
ijtc-1024	104	66	and	and	CCONJ
ijtc-1024	104	67	the	the	DET
ijtc-1024	104	68	alternative	alternative	ADJ
ijtc-1024	104	69	hypothesis	hypothesis	NOUN
ijtc-1024	104	70	of	of	ADP
ijtc-1024	104	71	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	104	72	is	be	AUX
ijtc-1024	104	73	accepted	accept	VERB
ijtc-1024	104	74	.	.	PUNCT
ijtc-1024	105	1	table	table	NOUN
ijtc-1024	105	2	4	4	NUM
ijtc-1024	105	3	below	below	ADV
ijtc-1024	105	4	illustrates	illustrate	VERB
ijtc-1024	105	5	how	how	SCONJ
ijtc-1024	105	6	the	the	DET
ijtc-1024	105	7	p	p	NOUN
ijtc-1024	105	8	value	value	NOUN
ijtc-1024	105	9	for	for	ADP
ijtc-1024	105	10	each	each	DET
ijtc-1024	105	11	independent	independent	ADJ
ijtc-1024	105	12	variable	variable	NOUN
ijtc-1024	105	13	in	in	ADP
ijtc-1024	105	14	this	this	DET
ijtc-1024	105	15	research	research	NOUN
ijtc-1024	105	16	,	,	PUNCT
ijtc-1024	105	17	namely	namely	ADV
ijtc-1024	105	18	environmental	environmental	ADJ
ijtc-1024	105	19	audit	audit	NOUN
ijtc-1024	105	20	and	and	CCONJ
ijtc-1024	105	21	csr	csr	NOUN
ijtc-1024	105	22	practices	practice	NOUN
ijtc-1024	105	23	,	,	PUNCT
ijtc-1024	105	24	is	be	AUX
ijtc-1024	105	25	>	>	X
ijtc-1024	105	26	0.05	0.05	NUM
ijtc-1024	105	27	so	so	SCONJ
ijtc-1024	105	28	that	that	SCONJ
ijtc-1024	105	29	the	the	DET
ijtc-1024	105	30	existing	exist	VERB
ijtc-1024	105	31	data	data	NOUN
ijtc-1024	105	32	is	be	AUX
ijtc-1024	105	33	free	free	ADJ
ijtc-1024	105	34	from	from	ADP
ijtc-1024	105	35	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	105	36	and	and	CCONJ
ijtc-1024	105	37	the	the	DET
ijtc-1024	105	38	analysis	analysis	NOUN
ijtc-1024	105	39	can	can	AUX
ijtc-1024	105	40	continue	continue	VERB
ijtc-1024	105	41	.	.	PUNCT
ijtc-1024	106	1	table	table	NOUN
ijtc-1024	106	2	4	4	NUM
ijtc-1024	106	3	.	.	PUNCT
ijtc-1024	107	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1024	107	2	test	test	NOUN
ijtc-1024	107	3	result	result	PROPN
ijtc-1024	107	4	model	model	PROPN
ijtc-1024	107	5	sig	sig	PROPN
ijtc-1024	107	6	.	.	PROPN
ijtc-1024	107	7	1	1	NUM
ijtc-1024	107	8	ea	ea	NUM
ijtc-1024	107	9	0,200	0,200	NUM
ijtc-1024	107	10	csr	csr	NOUN
ijtc-1024	107	11	0,205	0,205	NUM
ijtc-1024	107	12	source	source	NOUN
ijtc-1024	107	13	:	:	PUNCT
ijtc-1024	107	14	data	datum	NOUN
ijtc-1024	107	15	analysis	analysis	NOUN
ijtc-1024	107	16	result	result	NOUN
ijtc-1024	107	17	,	,	PUNCT
ijtc-1024	107	18	2023	2023	NUM
ijtc-1024	107	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	107	20	environmental	environmental	ADJ
ijtc-1024	107	21	audit	audit	NOUN
ijtc-1024	107	22	and	and	CCONJ
ijtc-1024	107	23	csr	csr	NOUN
ijtc-1024	107	24	practices	practice	NOUN
ijtc-1024	107	25	on	on	ADP
ijtc-1024	107	26	the	the	DET
ijtc-1024	107	27	financial	financial	ADJ
ijtc-1024	107	28	performance	performance	NOUN
ijtc-1024	107	29	of	of	ADP
ijtc-1024	107	30	small	small	ADJ
ijtc-1024	107	31	and	and	CCONJ
ijtc-1024	107	32	medium	medium	ADJ
ijtc-1024	107	33	manufacturing	manufacture	VERB
ijtc-1024	107	34	companies	company	NOUN
ijtc-1024	107	35	in	in	ADP
ijtc-1024	107	36	indonesi	indonesi	NOUN
ijtc-1024	107	37	nugrahanti	nugrahanti	PROPN
ijtc-1024	107	38	and	and	CCONJ
ijtc-1024	107	39	lysandra	lysandra	VERB
ijtc-1024	107	40	329	329	NUM
ijtc-1024	107	41	|	|	ADV
ijtc-1024	107	42	ilomata	ilomata	PROPN
ijtc-1024	107	43	international	international	ADJ
ijtc-1024	107	44	journal	journal	NOUN
ijtc-1024	107	45	of	of	ADP
ijtc-1024	107	46	tax	tax	PROPN
ijtc-1024	107	47	&	&	CCONJ
ijtc-1024	107	48	accounting	account	VERB
ijtc-1024	107	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	107	50	multicollinearity	multicollinearity	NOUN
ijtc-1024	107	51	test	test	NOUN
ijtc-1024	107	52	result	result	NOUN
ijtc-1024	107	53	according	accord	VERB
ijtc-1024	107	54	to	to	ADP
ijtc-1024	107	55	(	(	PUNCT
ijtc-1024	107	56	ghozali	ghozali	ADJ
ijtc-1024	107	57	,	,	PUNCT
ijtc-1024	107	58	2013b	2013b	NUM
ijtc-1024	107	59	)	)	PUNCT
ijtc-1024	107	60	,	,	PUNCT
ijtc-1024	107	61	the	the	DET
ijtc-1024	107	62	multicollinearity	multicollinearity	NOUN
ijtc-1024	107	63	test	test	NOUN
ijtc-1024	107	64	can	can	AUX
ijtc-1024	107	65	be	be	AUX
ijtc-1024	107	66	conducted	conduct	VERB
ijtc-1024	107	67	by	by	ADP
ijtc-1024	107	68	analyzing	analyze	VERB
ijtc-1024	107	69	the	the	DET
ijtc-1024	107	70	correlation	correlation	NOUN
ijtc-1024	107	71	matrix	matrix	NOUN
ijtc-1024	107	72	of	of	ADP
ijtc-1024	107	73	independent	independent	ADJ
ijtc-1024	107	74	variables	variable	NOUN
ijtc-1024	107	75	or	or	CCONJ
ijtc-1024	107	76	by	by	ADP
ijtc-1024	107	77	calculating	calculate	VERB
ijtc-1024	107	78	tolerance	tolerance	NOUN
ijtc-1024	107	79	and	and	CCONJ
ijtc-1024	107	80	vif	vif	NOUN
ijtc-1024	107	81	(	(	PUNCT
ijtc-1024	107	82	variance	variance	NOUN
ijtc-1024	107	83	inflation	inflation	NOUN
ijtc-1024	107	84	factor	factor	NOUN
ijtc-1024	107	85	)	)	PUNCT
ijtc-1024	107	86	values	value	NOUN
ijtc-1024	107	87	through	through	ADP
ijtc-1024	107	88	spss	spss	PROPN
ijtc-1024	107	89	.	.	PUNCT
ijtc-1024	108	1	the	the	DET
ijtc-1024	108	2	values	value	NOUN
ijtc-1024	108	3	used	use	VERB
ijtc-1024	108	4	to	to	PART
ijtc-1024	108	5	indicate	indicate	VERB
ijtc-1024	108	6	the	the	DET
ijtc-1024	108	7	presence	presence	NOUN
ijtc-1024	108	8	of	of	ADP
ijtc-1024	108	9	symptoms	symptom	NOUN
ijtc-1024	108	10	of	of	ADP
ijtc-1024	108	11	multicollinearity	multicollinearity	NOUN
ijtc-1024	108	12	are	be	AUX
ijtc-1024	108	13	the	the	DET
ijtc-1024	108	14	vif	vif	NOUN
ijtc-1024	108	15	value	value	NOUN
ijtc-1024	108	16	<	<	X
ijtc-1024	108	17	10.00	10.00	NUM
ijtc-1024	108	18	and	and	CCONJ
ijtc-1024	108	19	the	the	DET
ijtc-1024	108	20	tolerance	tolerance	NOUN
ijtc-1024	108	21	value	value	NOUN
ijtc-1024	108	22	>	>	X
ijtc-1024	108	23	0.10	0.10	NUM
ijtc-1024	108	24	(	(	PUNCT
ijtc-1024	108	25	ghozali	ghozali	ADJ
ijtc-1024	108	26	,	,	PUNCT
ijtc-1024	108	27	2013b	2013b	NUM
ijtc-1024	108	28	)	)	PUNCT
ijtc-1024	108	29	.	.	PUNCT
ijtc-1024	109	1	table	table	NOUN
ijtc-1024	109	2	5	5	NUM
ijtc-1024	109	3	shows	show	VERB
ijtc-1024	109	4	that	that	SCONJ
ijtc-1024	109	5	the	the	DET
ijtc-1024	109	6	data	data	NOUN
ijtc-1024	109	7	is	be	AUX
ijtc-1024	109	8	free	free	ADJ
ijtc-1024	109	9	from	from	ADP
ijtc-1024	109	10	multicollinearity	multicollinearity	NOUN
ijtc-1024	109	11	with	with	ADP
ijtc-1024	109	12	a	a	DET
ijtc-1024	109	13	tolerance	tolerance	NOUN
ijtc-1024	109	14	value	value	NOUN
ijtc-1024	109	15	for	for	ADP
ijtc-1024	109	16	each	each	DET
ijtc-1024	109	17	independent	independent	ADJ
ijtc-1024	109	18	variable	variable	NOUN
ijtc-1024	109	19	of	of	ADP
ijtc-1024	109	20	0.483	0.483	NUM
ijtc-1024	109	21	and	and	CCONJ
ijtc-1024	109	22	a	a	DET
ijtc-1024	109	23	vif	vif	NOUN
ijtc-1024	109	24	value	value	NOUN
ijtc-1024	109	25	of	of	ADP
ijtc-1024	109	26	2.069	2.069	NUM
ijtc-1024	109	27	.	.	PUNCT
ijtc-1024	110	1	table	table	NOUN
ijtc-1024	110	2	5	5	NUM
ijtc-1024	110	3	.	.	PUNCT
ijtc-1024	111	1	multicollinearity	multicollinearity	NOUN
ijtc-1024	111	2	test	test	NOUN
ijtc-1024	111	3	result	result	NOUN
ijtc-1024	111	4	model	model	NOUN
ijtc-1024	111	5	collinearity	collinearity	NOUN
ijtc-1024	111	6	statistics	statistic	NOUN
ijtc-1024	111	7	tolerance	tolerance	NOUN
ijtc-1024	111	8	vif	vif	NOUN
ijtc-1024	111	9	1	1	NUM
ijtc-1024	111	10	ea	ea	NOUN
ijtc-1024	111	11	0,483	0,483	NUM
ijtc-1024	111	12	2,069	2,069	NUM
ijtc-1024	111	13	csr	csr	X
ijtc-1024	111	14	0,483	0,483	NUM
ijtc-1024	111	15	2,069	2,069	NUM
ijtc-1024	111	16	source	source	NOUN
ijtc-1024	111	17	:	:	PUNCT
ijtc-1024	111	18	data	datum	NOUN
ijtc-1024	111	19	analysis	analysis	NOUN
ijtc-1024	111	20	result	result	NOUN
ijtc-1024	111	21	,	,	PUNCT
ijtc-1024	111	22	2023	2023	NUM
ijtc-1024	111	23	autocorrelation	autocorrelation	NOUN
ijtc-1024	111	24	test	test	NOUN
ijtc-1024	111	25	result	result	VERB
ijtc-1024	111	26	the	the	DET
ijtc-1024	111	27	durbin	durbin	ADJ
ijtc-1024	111	28	-	-	PUNCT
ijtc-1024	111	29	watson	watson	NOUN
ijtc-1024	111	30	test	test	NOUN
ijtc-1024	111	31	is	be	AUX
ijtc-1024	111	32	one	one	NUM
ijtc-1024	111	33	of	of	ADP
ijtc-1024	111	34	the	the	DET
ijtc-1024	111	35	most	most	ADV
ijtc-1024	111	36	frequently	frequently	ADV
ijtc-1024	111	37	used	use	VERB
ijtc-1024	111	38	statistical	statistical	ADJ
ijtc-1024	111	39	tests	test	NOUN
ijtc-1024	111	40	for	for	ADP
ijtc-1024	111	41	detecting	detect	VERB
ijtc-1024	111	42	autocorrelation	autocorrelation	NOUN
ijtc-1024	111	43	(	(	PUNCT
ijtc-1024	111	44	fadila	fadila	NOUN
ijtc-1024	111	45	et	et	PROPN
ijtc-1024	111	46	al	al	PROPN
ijtc-1024	111	47	.	.	PROPN
ijtc-1024	111	48	,	,	PUNCT
ijtc-1024	111	49	2022	2022	NUM
ijtc-1024	111	50	;	;	PUNCT
ijtc-1024	111	51	uyanto	uyanto	ADP
ijtc-1024	111	52	,	,	PUNCT
ijtc-1024	111	53	2020	2020	NUM
ijtc-1024	111	54	)	)	PUNCT
ijtc-1024	111	55	.	.	PUNCT
ijtc-1024	112	1	if	if	SCONJ
ijtc-1024	112	2	du	du	PROPN
ijtc-1024	112	3	<	<	X
ijtc-1024	112	4	d	d	X
ijtc-1024	112	5	<	<	X
ijtc-1024	112	6	4	4	NUM
ijtc-1024	112	7	–	–	PUNCT
ijtc-1024	112	8	du	du	PROPN
ijtc-1024	112	9	means	mean	VERB
ijtc-1024	112	10	there	there	PRON
ijtc-1024	112	11	is	be	VERB
ijtc-1024	112	12	no	no	DET
ijtc-1024	112	13	positive	positive	ADJ
ijtc-1024	112	14	or	or	CCONJ
ijtc-1024	112	15	negative	negative	ADJ
ijtc-1024	112	16	autocorrelation	autocorrelation	NOUN
ijtc-1024	112	17	and	and	CCONJ
ijtc-1024	112	18	the	the	DET
ijtc-1024	112	19	decision	decision	NOUN
ijtc-1024	112	20	is	be	AUX
ijtc-1024	112	21	not	not	PART
ijtc-1024	112	22	rejected	reject	VERB
ijtc-1024	112	23	(	(	PUNCT
ijtc-1024	112	24	ghozali	ghozali	ADJ
ijtc-1024	112	25	,	,	PUNCT
ijtc-1024	112	26	2013b	2013b	NUM
ijtc-1024	112	27	)	)	PUNCT
ijtc-1024	112	28	.	.	PUNCT
ijtc-1024	113	1	table	table	NOUN
ijtc-1024	113	2	6	6	NUM
ijtc-1024	113	3	below	below	ADV
ijtc-1024	113	4	shows	show	VERB
ijtc-1024	113	5	the	the	DET
ijtc-1024	113	6	watson	watson	PROPN
ijtc-1024	113	7	durbin	durbin	ADJ
ijtc-1024	113	8	value	value	NOUN
ijtc-1024	113	9	from	from	ADP
ijtc-1024	113	10	the	the	DET
ijtc-1024	113	11	model	model	NOUN
ijtc-1024	113	12	,	,	PUNCT
ijtc-1024	113	13	which	which	PRON
ijtc-1024	113	14	is	be	AUX
ijtc-1024	113	15	2.240	2.240	NUM
ijtc-1024	113	16	.	.	PUNCT
ijtc-1024	114	1	this	this	DET
ijtc-1024	114	2	value	value	NOUN
ijtc-1024	114	3	meets	meet	VERB
ijtc-1024	114	4	the	the	DET
ijtc-1024	114	5	criteria	criterion	NOUN
ijtc-1024	114	6	with	with	ADP
ijtc-1024	114	7	a	a	DET
ijtc-1024	114	8	du	du	NOUN
ijtc-1024	114	9	value	value	NOUN
ijtc-1024	114	10	of	of	ADP
ijtc-1024	114	11	1.650	1.650	NUM
ijtc-1024	114	12	for	for	ADP
ijtc-1024	114	13	a	a	DET
ijtc-1024	114	14	sample	sample	NOUN
ijtc-1024	114	15	size	size	NOUN
ijtc-1024	114	16	of	of	ADP
ijtc-1024	114	17	30	30	NUM
ijtc-1024	114	18	.	.	PUNCT
ijtc-1024	115	1	2,240	2,240	NUM
ijtc-1024	115	2	is	be	AUX
ijtc-1024	115	3	a	a	DET
ijtc-1024	115	4	value	value	NOUN
ijtc-1024	115	5	that	that	PRON
ijtc-1024	115	6	lies	lie	VERB
ijtc-1024	115	7	between	between	ADP
ijtc-1024	115	8	1,650	1,650	NUM
ijtc-1024	115	9	(	(	PUNCT
ijtc-1024	115	10	du	du	NOUN
ijtc-1024	115	11	)	)	PUNCT
ijtc-1024	115	12	and	and	CCONJ
ijtc-1024	115	13	2,350	2,350	NUM
ijtc-1024	115	14	(	(	PUNCT
ijtc-1024	115	15	4du	4du	NOUN
ijtc-1024	115	16	)	)	PUNCT
ijtc-1024	115	17	.	.	PUNCT
ijtc-1024	116	1	table	table	NOUN
ijtc-1024	117	1	6	6	NUM
ijtc-1024	117	2	.	.	X
ijtc-1024	117	3	autocorrelation	autocorrelation	NOUN
ijtc-1024	117	4	test	test	NOUN
ijtc-1024	117	5	result	result	PROPN
ijtc-1024	117	6	model	model	PROPN
ijtc-1024	117	7	durbin	durbin	PROPN
ijtc-1024	117	8	watson	watson	PROPN
ijtc-1024	117	9	value	value	NOUN
ijtc-1024	117	10	1	1	NUM
ijtc-1024	117	11	2,240	2,240	NUM
ijtc-1024	117	12	source	source	NOUN
ijtc-1024	117	13	:	:	PUNCT
ijtc-1024	117	14	data	datum	NOUN
ijtc-1024	117	15	analysis	analysis	NOUN
ijtc-1024	117	16	result	result	NOUN
ijtc-1024	117	17	,	,	PUNCT
ijtc-1024	117	18	2023	2023	NUM
ijtc-1024	117	19	coefficient	coefficient	NOUN
ijtc-1024	117	20	determination	determination	NOUN
ijtc-1024	117	21	the	the	DET
ijtc-1024	117	22	coefficient	coefficient	NOUN
ijtc-1024	117	23	of	of	ADP
ijtc-1024	117	24	determination	determination	NOUN
ijtc-1024	117	25	(	(	PUNCT
ijtc-1024	117	26	r2	r2	PROPN
ijtc-1024	117	27	)	)	PUNCT
ijtc-1024	117	28	is	be	AUX
ijtc-1024	117	29	used	use	VERB
ijtc-1024	117	30	to	to	PART
ijtc-1024	117	31	describe	describe	VERB
ijtc-1024	117	32	how	how	SCONJ
ijtc-1024	117	33	much	much	ADJ
ijtc-1024	117	34	the	the	DET
ijtc-1024	117	35	dependent	dependent	ADJ
ijtc-1024	117	36	variable	variable	ADJ
ijtc-1024	117	37	variation	variation	NOUN
ijtc-1024	117	38	can	can	AUX
ijtc-1024	117	39	be	be	AUX
ijtc-1024	117	40	explained	explain	VERB
ijtc-1024	117	41	by	by	ADP
ijtc-1024	117	42	the	the	DET
ijtc-1024	117	43	independent	independent	ADJ
ijtc-1024	117	44	variable	variable	NOUN
ijtc-1024	117	45	(	(	PUNCT
ijtc-1024	117	46	nur	nur	VERB
ijtc-1024	117	47	achmad	achmad	NOUN
ijtc-1024	117	48	&	&	CCONJ
ijtc-1024	117	49	setyo	setyo	PROPN
ijtc-1024	117	50	witiastuti	witiastuti	PROPN
ijtc-1024	117	51	,	,	PUNCT
ijtc-1024	117	52	2018	2018	NUM
ijtc-1024	117	53	)	)	PUNCT
ijtc-1024	117	54	.	.	PUNCT
ijtc-1024	118	1	the	the	DET
ijtc-1024	118	2	coefficient	coefficient	NOUN
ijtc-1024	118	3	of	of	ADP
ijtc-1024	118	4	determination	determination	NOUN
ijtc-1024	118	5	is	be	AUX
ijtc-1024	118	6	between	between	ADP
ijtc-1024	118	7	0	0	NUM
ijtc-1024	118	8	and	and	CCONJ
ijtc-1024	118	9	1	1	NUM
ijtc-1024	118	10	,	,	PUNCT
ijtc-1024	118	11	where	where	SCONJ
ijtc-1024	118	12	0	0	NUM
ijtc-1024	118	13	indicates	indicate	VERB
ijtc-1024	118	14	that	that	SCONJ
ijtc-1024	118	15	the	the	DET
ijtc-1024	118	16	model	model	NOUN
ijtc-1024	118	17	shows	show	VERB
ijtc-1024	118	18	that	that	SCONJ
ijtc-1024	118	19	prices	price	NOUN
ijtc-1024	118	20	are	be	AUX
ijtc-1024	118	21	not	not	PART
ijtc-1024	118	22	a	a	DET
ijtc-1024	118	23	function	function	NOUN
ijtc-1024	118	24	of	of	ADP
ijtc-1024	118	25	dependency	dependency	NOUN
ijtc-1024	118	26	on	on	ADP
ijtc-1024	118	27	the	the	DET
ijtc-1024	118	28	index	index	NOUN
ijtc-1024	118	29	,	,	PUNCT
ijtc-1024	118	30	and	and	CCONJ
ijtc-1024	118	31	1	1	NUM
ijtc-1024	118	32	indicates	indicate	VERB
ijtc-1024	118	33	a	a	DET
ijtc-1024	118	34	100	100	NUM
ijtc-1024	118	35	%	%	NOUN
ijtc-1024	118	36	price	price	NOUN
ijtc-1024	118	37	correlation	correlation	NOUN
ijtc-1024	118	38	and	and	CCONJ
ijtc-1024	118	39	is	be	AUX
ijtc-1024	118	40	thus	thus	ADV
ijtc-1024	118	41	a	a	DET
ijtc-1024	118	42	reliable	reliable	ADJ
ijtc-1024	118	43	model	model	NOUN
ijtc-1024	118	44	for	for	ADP
ijtc-1024	118	45	future	future	ADJ
ijtc-1024	118	46	forecasts	forecast	NOUN
ijtc-1024	118	47	.	.	PUNCT
ijtc-1024	119	1	the	the	DET
ijtc-1024	119	2	value	value	NOUN
ijtc-1024	119	3	of	of	ADP
ijtc-1024	119	4	r2	r2	NOUN
ijtc-1024	119	5	which	which	PRON
ijtc-1024	119	6	is	be	AUX
ijtc-1024	119	7	large	large	ADJ
ijtc-1024	119	8	or	or	CCONJ
ijtc-1024	119	9	close	close	ADJ
ijtc-1024	119	10	to	to	ADP
ijtc-1024	119	11	one	one	NUM
ijtc-1024	119	12	means	mean	VERB
ijtc-1024	119	13	that	that	SCONJ
ijtc-1024	119	14	the	the	DET
ijtc-1024	119	15	independent	independent	ADJ
ijtc-1024	119	16	variable	variable	NOUN
ijtc-1024	119	17	is	be	AUX
ijtc-1024	119	18	able	able	ADJ
ijtc-1024	119	19	to	to	PART
ijtc-1024	119	20	provide	provide	VERB
ijtc-1024	119	21	almost	almost	ADV
ijtc-1024	119	22	all	all	DET
ijtc-1024	119	23	the	the	DET
ijtc-1024	119	24	information	information	NOUN
ijtc-1024	119	25	needed	need	VERB
ijtc-1024	119	26	in	in	ADP
ijtc-1024	119	27	explaining	explain	VERB
ijtc-1024	119	28	the	the	DET
ijtc-1024	119	29	change	change	NOUN
ijtc-1024	119	30	of	of	ADP
ijtc-1024	119	31	the	the	DET
ijtc-1024	119	32	dependent	dependent	ADJ
ijtc-1024	119	33	variable	variable	NOUN
ijtc-1024	119	34	(	(	PUNCT
ijtc-1024	119	35	nur	nur	VERB
ijtc-1024	119	36	achmad	achmad	NOUN
ijtc-1024	119	37	&	&	CCONJ
ijtc-1024	119	38	setyo	setyo	PROPN
ijtc-1024	119	39	witiastuti	witiastuti	PROPN
ijtc-1024	119	40	,	,	PUNCT
ijtc-1024	119	41	2018	2018	NUM
ijtc-1024	119	42	)	)	PUNCT
ijtc-1024	119	43	.	.	PUNCT
ijtc-1024	120	1	table	table	NOUN
ijtc-1024	120	2	7	7	NUM
ijtc-1024	120	3	.	.	PUNCT
ijtc-1024	121	1	coefficient	coefficient	NOUN
ijtc-1024	121	2	determination	determination	NOUN
ijtc-1024	121	3	model	model	NOUN
ijtc-1024	121	4	r	r	NOUN
ijtc-1024	121	5	r	r	NOUN
ijtc-1024	121	6	square	square	ADJ
ijtc-1024	121	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	121	8	environmental	environmental	ADJ
ijtc-1024	121	9	audit	audit	NOUN
ijtc-1024	121	10	and	and	CCONJ
ijtc-1024	121	11	csr	csr	NOUN
ijtc-1024	121	12	practices	practice	NOUN
ijtc-1024	121	13	on	on	ADP
ijtc-1024	121	14	the	the	DET
ijtc-1024	121	15	financial	financial	ADJ
ijtc-1024	121	16	performance	performance	NOUN
ijtc-1024	121	17	of	of	ADP
ijtc-1024	121	18	small	small	ADJ
ijtc-1024	121	19	and	and	CCONJ
ijtc-1024	121	20	medium	medium	ADJ
ijtc-1024	121	21	manufacturing	manufacture	VERB
ijtc-1024	121	22	companies	company	NOUN
ijtc-1024	121	23	in	in	ADP
ijtc-1024	121	24	indonesi	indonesi	NOUN
ijtc-1024	121	25	nugrahanti	nugrahanti	PROPN
ijtc-1024	121	26	and	and	CCONJ
ijtc-1024	121	27	lysandra	lysandra	VERB
ijtc-1024	121	28	330	330	NUM
ijtc-1024	121	29	|	|	ADV
ijtc-1024	121	30	ilomata	ilomata	PROPN
ijtc-1024	121	31	international	international	ADJ
ijtc-1024	121	32	journal	journal	NOUN
ijtc-1024	121	33	of	of	ADP
ijtc-1024	121	34	tax	tax	PROPN
ijtc-1024	121	35	&	&	CCONJ
ijtc-1024	121	36	accounting	accounting	PROPN
ijtc-1024	121	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	121	38	1	1	NUM
ijtc-1024	121	39	0,765	0,765	NUM
ijtc-1024	121	40	0,627	0,627	NUM
ijtc-1024	121	41	source	source	NOUN
ijtc-1024	121	42	:	:	PUNCT
ijtc-1024	121	43	data	datum	NOUN
ijtc-1024	121	44	analysis	analysis	NOUN
ijtc-1024	121	45	result	result	NOUN
ijtc-1024	121	46	,	,	PUNCT
ijtc-1024	121	47	2023	2023	NUM
ijtc-1024	121	48	based	base	VERB
ijtc-1024	121	49	on	on	ADP
ijtc-1024	121	50	table	table	NOUN
ijtc-1024	121	51	7	7	NUM
ijtc-1024	121	52	above	above	ADV
ijtc-1024	121	53	,	,	PUNCT
ijtc-1024	121	54	it	it	PRON
ijtc-1024	121	55	can	can	AUX
ijtc-1024	121	56	be	be	AUX
ijtc-1024	121	57	seen	see	VERB
ijtc-1024	121	58	that	that	SCONJ
ijtc-1024	121	59	the	the	DET
ijtc-1024	121	60	r	r	NOUN
ijtc-1024	121	61	square	square	ADJ
ijtc-1024	121	62	value	value	NOUN
ijtc-1024	121	63	listed	list	VERB
ijtc-1024	121	64	is	be	AUX
ijtc-1024	121	65	0.627	0.627	NUM
ijtc-1024	121	66	,	,	PUNCT
ijtc-1024	121	67	which	which	PRON
ijtc-1024	121	68	means	mean	VERB
ijtc-1024	121	69	that	that	SCONJ
ijtc-1024	121	70	this	this	DET
ijtc-1024	121	71	model	model	NOUN
ijtc-1024	121	72	is	be	AUX
ijtc-1024	121	73	able	able	ADJ
ijtc-1024	121	74	to	to	PART
ijtc-1024	121	75	explain	explain	VERB
ijtc-1024	121	76	the	the	DET
ijtc-1024	121	77	dependent	dependent	ADJ
ijtc-1024	121	78	variable	variable	NOUN
ijtc-1024	121	79	,	,	PUNCT
ijtc-1024	121	80	namely	namely	ADV
ijtc-1024	121	81	financial	financial	ADJ
ijtc-1024	121	82	performance	performance	NOUN
ijtc-1024	121	83	,	,	PUNCT
ijtc-1024	121	84	by	by	ADP
ijtc-1024	121	85	62.7	62.7	NUM
ijtc-1024	121	86	%	%	NOUN
ijtc-1024	121	87	while	while	SCONJ
ijtc-1024	121	88	the	the	DET
ijtc-1024	121	89	remaining	remain	VERB
ijtc-1024	121	90	37.3	37.3	NUM
ijtc-1024	121	91	%	%	NOUN
ijtc-1024	121	92	is	be	AUX
ijtc-1024	121	93	explained	explain	VERB
ijtc-1024	121	94	by	by	ADP
ijtc-1024	121	95	other	other	ADJ
ijtc-1024	121	96	variables	variable	NOUN
ijtc-1024	121	97	outside	outside	ADP
ijtc-1024	121	98	the	the	DET
ijtc-1024	121	99	research	research	NOUN
ijtc-1024	121	100	.	.	PUNCT
ijtc-1024	122	1	this	this	DET
ijtc-1024	122	2	figure	figure	NOUN
ijtc-1024	122	3	is	be	AUX
ijtc-1024	122	4	included	include	VERB
ijtc-1024	122	5	in	in	ADP
ijtc-1024	122	6	the	the	DET
ijtc-1024	122	7	moderate	moderate	ADJ
ijtc-1024	122	8	category	category	NOUN
ijtc-1024	122	9	according	accord	VERB
ijtc-1024	122	10	to	to	ADP
ijtc-1024	122	11	the	the	DET
ijtc-1024	122	12	explanation	explanation	NOUN
ijtc-1024	122	13	(	(	PUNCT
ijtc-1024	122	14	hair	hair	NOUN
ijtc-1024	122	15	&	&	CCONJ
ijtc-1024	122	16	alamer	alamer	NOUN
ijtc-1024	122	17	,	,	PUNCT
ijtc-1024	122	18	2022	2022	NUM
ijtc-1024	122	19	)	)	PUNCT
ijtc-1024	122	20	because	because	SCONJ
ijtc-1024	122	21	the	the	DET
ijtc-1024	122	22	value	value	NOUN
ijtc-1024	122	23	is	be	AUX
ijtc-1024	122	24	close	close	ADJ
ijtc-1024	122	25	to	to	ADP
ijtc-1024	122	26	0.5	0.5	NUM
ijtc-1024	122	27	.	.	PUNCT
ijtc-1024	123	1	hypothesis	hypothesis	NOUN
ijtc-1024	123	2	test	test	NOUN
ijtc-1024	123	3	result	result	NOUN
ijtc-1024	123	4	table	table	NOUN
ijtc-1024	123	5	8	8	NUM
ijtc-1024	123	6	.	.	PUNCT
ijtc-1024	123	7	hypothesis	hypothesis	NOUN
ijtc-1024	123	8	test	test	NOUN
ijtc-1024	123	9	result	result	PROPN
ijtc-1024	123	10	model	model	PROPN
ijtc-1024	123	11	unstandardi	unstandardi	PROPN
ijtc-1024	123	12	zed	zed	PROPN
ijtc-1024	123	13	b	b	PROPN
ijtc-1024	123	14	coefficients	coefficient	NOUN
ijtc-1024	123	15	std	std	PROPN
ijtc-1024	123	16	.	.	PUNCT
ijtc-1024	124	1	error	error	NOUN
ijtc-1024	124	2	standardized	standardize	VERB
ijtc-1024	124	3	coefficient	coefficient	NOUN
ijtc-1024	124	4	beta	beta	PROPN
ijtc-1024	124	5	t	t	PROPN
ijtc-1024	124	6	sig	sig	NOUN
ijtc-1024	124	7	1	1	NUM
ijtc-1024	124	8	(	(	PUNCT
ijtc-1024	124	9	constant	constant	ADJ
ijtc-1024	124	10	)	)	PUNCT
ijtc-1024	124	11	1,333	1,333	NUM
ijtc-1024	124	12	0,460	0,460	NUM
ijtc-1024	124	13	2,896	2,896	NUM
ijtc-1024	124	14	0,007	0,007	NUM
ijtc-1024	124	15	ea	ea	NUM
ijtc-1024	124	16	0,328	0,328	NUM
ijtc-1024	124	17	0,249	0,249	NUM
ijtc-1024	124	18	0,302	0,302	NUM
ijtc-1024	124	19	1,315	1,315	NUM
ijtc-1024	124	20	0,002	0,002	NUM
ijtc-1024	124	21	csr	csr	X
ijtc-1024	124	22	0,475	0,475	NUM
ijtc-1024	124	23	0,212	0,212	NUM
ijtc-1024	124	24	0,299	0,299	NUM
ijtc-1024	124	25	1,300	1,300	NUM
ijtc-1024	124	26	0,000	0,000	NUM
ijtc-1024	124	27	source	source	NOUN
ijtc-1024	124	28	:	:	PUNCT
ijtc-1024	124	29	data	datum	NOUN
ijtc-1024	124	30	analysis	analysis	NOUN
ijtc-1024	124	31	result	result	NOUN
ijtc-1024	124	32	,	,	PUNCT
ijtc-1024	124	33	2023	2023	NUM
ijtc-1024	124	34	finally	finally	ADV
ijtc-1024	124	35	we	we	PRON
ijtc-1024	124	36	arrive	arrive	VERB
ijtc-1024	124	37	at	at	ADP
ijtc-1024	124	38	the	the	DET
ijtc-1024	124	39	final	final	ADJ
ijtc-1024	124	40	stage	stage	NOUN
ijtc-1024	124	41	of	of	ADP
ijtc-1024	124	42	data	datum	NOUN
ijtc-1024	124	43	analysis	analysis	NOUN
ijtc-1024	124	44	,	,	PUNCT
ijtc-1024	124	45	namely	namely	ADV
ijtc-1024	124	46	hypothesis	hypothesis	NOUN
ijtc-1024	124	47	testing	testing	NOUN
ijtc-1024	124	48	.	.	PUNCT
ijtc-1024	125	1	the	the	DET
ijtc-1024	125	2	first	first	ADJ
ijtc-1024	125	3	hypothesis	hypothesis	NOUN
ijtc-1024	125	4	(	(	PUNCT
ijtc-1024	125	5	h1	h1	PROPN
ijtc-1024	125	6	)	)	PUNCT
ijtc-1024	125	7	and	and	CCONJ
ijtc-1024	125	8	second	second	ADJ
ijtc-1024	125	9	hypothesis	hypothesis	NOUN
ijtc-1024	125	10	(	(	PUNCT
ijtc-1024	125	11	h2	h2	NOUN
ijtc-1024	125	12	)	)	PUNCT
ijtc-1024	125	13	can	can	AUX
ijtc-1024	125	14	be	be	AUX
ijtc-1024	125	15	answered	answer	VERB
ijtc-1024	125	16	with	with	ADP
ijtc-1024	125	17	the	the	DET
ijtc-1024	125	18	information	information	NOUN
ijtc-1024	125	19	in	in	ADP
ijtc-1024	125	20	table	table	NOUN
ijtc-1024	125	21	8	8	NUM
ijtc-1024	125	22	above	above	ADV
ijtc-1024	125	23	,	,	PUNCT
ijtc-1024	125	24	while	while	SCONJ
ijtc-1024	125	25	for	for	ADP
ijtc-1024	125	26	the	the	DET
ijtc-1024	125	27	third	third	ADJ
ijtc-1024	125	28	hypothesis	hypothesis	NOUN
ijtc-1024	125	29	(	(	PUNCT
ijtc-1024	125	30	h3	h3	NOUN
ijtc-1024	125	31	)	)	PUNCT
ijtc-1024	125	32	the	the	DET
ijtc-1024	125	33	answer	answer	NOUN
ijtc-1024	125	34	is	be	AUX
ijtc-1024	125	35	listed	list	VERB
ijtc-1024	125	36	in	in	ADP
ijtc-1024	125	37	table	table	NOUN
ijtc-1024	125	38	9	9	NUM
ijtc-1024	125	39	below	below	ADP
ijtc-1024	125	40	with	with	ADP
ijtc-1024	125	41	reference	reference	NOUN
ijtc-1024	125	42	to	to	ADP
ijtc-1024	125	43	the	the	DET
ijtc-1024	125	44	p	p	NOUN
ijtc-1024	125	45	-	-	PUNCT
ijtc-1024	125	46	value	value	NOUN
ijtc-1024	125	47	which	which	PRON
ijtc-1024	125	48	must	must	AUX
ijtc-1024	125	49	be	be	AUX
ijtc-1024	125	50	smaller	small	ADJ
ijtc-1024	125	51	than	than	ADP
ijtc-1024	125	52	0.05	0.05	NUM
ijtc-1024	125	53	so	so	SCONJ
ijtc-1024	125	54	that	that	SCONJ
ijtc-1024	125	55	the	the	DET
ijtc-1024	125	56	hypothesis	hypothesis	NOUN
ijtc-1024	125	57	can	can	AUX
ijtc-1024	125	58	be	be	AUX
ijtc-1024	125	59	accepted	accept	VERB
ijtc-1024	125	60	.	.	PUNCT
ijtc-1024	126	1	table	table	NOUN
ijtc-1024	126	2	9	9	NUM
ijtc-1024	126	3	.	.	X
ijtc-1024	126	4	hypothesis	hypothesis	NOUN
ijtc-1024	126	5	test	test	NOUN
ijtc-1024	126	6	result	result	NOUN
ijtc-1024	126	7	model	model	NOUN
ijtc-1024	126	8	sum	sum	NOUN
ijtc-1024	126	9	of	of	ADP
ijtc-1024	126	10	squares	square	NOUN
ijtc-1024	126	11	df	df	PROPN
ijtc-1024	126	12	mean	mean	PROPN
ijtc-1024	127	1	square	square	PROPN
ijtc-1024	127	2	f	f	PROPN
ijtc-1024	128	1	sig	sig	NOUN
ijtc-1024	129	1	1	1	NUM
ijtc-1024	129	2	regression	regression	NOUN
ijtc-1024	129	3	5,640	5,640	NUM
ijtc-1024	129	4	2	2	NUM
ijtc-1024	129	5	2,820	2,820	NUM
ijtc-1024	129	6	6,978	6,978	NUM
ijtc-1024	129	7	0,007	0,007	NUM
ijtc-1024	129	8	residual	residual	ADJ
ijtc-1024	129	9	12,527	12,527	NUM
ijtc-1024	129	10	27	27	NUM
ijtc-1024	129	11	0,464	0,464	NUM
ijtc-1024	129	12	total	total	ADJ
ijtc-1024	129	13	18,167	18,167	NUM
ijtc-1024	129	14	29	29	NUM
ijtc-1024	129	15	source	source	NOUN
ijtc-1024	129	16	:	:	PUNCT
ijtc-1024	129	17	data	datum	NOUN
ijtc-1024	129	18	analysis	analysis	NOUN
ijtc-1024	129	19	result	result	NOUN
ijtc-1024	129	20	,	,	PUNCT
ijtc-1024	129	21	2023	2023	NUM
ijtc-1024	129	22	based	base	VERB
ijtc-1024	129	23	on	on	ADP
ijtc-1024	129	24	the	the	DET
ijtc-1024	129	25	information	information	NOUN
ijtc-1024	129	26	in	in	ADP
ijtc-1024	129	27	table	table	NOUN
ijtc-1024	129	28	8	8	NUM
ijtc-1024	129	29	,	,	PUNCT
ijtc-1024	129	30	it	it	PRON
ijtc-1024	129	31	can	can	AUX
ijtc-1024	129	32	be	be	AUX
ijtc-1024	129	33	concluded	conclude	VERB
ijtc-1024	129	34	that	that	SCONJ
ijtc-1024	129	35	both	both	DET
ijtc-1024	129	36	hypothesis	hypothesis	NOUN
ijtc-1024	129	37	1	1	NUM
ijtc-1024	129	38	(	(	PUNCT
ijtc-1024	129	39	h1	h1	PROPN
ijtc-1024	129	40	)	)	PUNCT
ijtc-1024	129	41	and	and	CCONJ
ijtc-1024	129	42	hypothesis	hypothesis	NOUN
ijtc-1024	129	43	(	(	PUNCT
ijtc-1024	129	44	2	2	X
ijtc-1024	129	45	)	)	PUNCT
ijtc-1024	129	46	can	can	AUX
ijtc-1024	129	47	be	be	AUX
ijtc-1024	129	48	accepted	accept	VERB
ijtc-1024	129	49	on	on	ADP
ijtc-1024	129	50	the	the	DET
ijtc-1024	129	51	basis	basis	NOUN
ijtc-1024	129	52	that	that	SCONJ
ijtc-1024	129	53	the	the	DET
ijtc-1024	129	54	p	p	PROPN
ijtc-1024	129	55	value	value	NOUN
ijtc-1024	129	56	of	of	ADP
ijtc-1024	129	57	both	both	PRON
ijtc-1024	129	58	is	be	AUX
ijtc-1024	129	59	below	below	ADP
ijtc-1024	129	60	0.05	0.05	NUM
ijtc-1024	129	61	,	,	PUNCT
ijtc-1024	129	62	namely	namely	ADV
ijtc-1024	129	63	0.000	0.000	NUM
ijtc-1024	129	64	and	and	CCONJ
ijtc-1024	129	65	0.002	0.002	NUM
ijtc-1024	129	66	.	.	PUNCT
ijtc-1024	130	1	meanwhile	meanwhile	ADV
ijtc-1024	130	2	,	,	PUNCT
ijtc-1024	130	3	the	the	DET
ijtc-1024	130	4	third	third	ADJ
ijtc-1024	130	5	hypothesis	hypothesis	NOUN
ijtc-1024	130	6	(	(	PUNCT
ijtc-1024	130	7	3	3	X
ijtc-1024	130	8	)	)	PUNCT
ijtc-1024	130	9	can	can	AUX
ijtc-1024	130	10	also	also	ADV
ijtc-1024	130	11	be	be	AUX
ijtc-1024	130	12	declared	declare	VERB
ijtc-1024	130	13	accepted	accept	VERB
ijtc-1024	130	14	on	on	ADP
ijtc-1024	130	15	the	the	DET
ijtc-1024	130	16	basis	basis	NOUN
ijtc-1024	130	17	of	of	ADP
ijtc-1024	130	18	a	a	DET
ijtc-1024	130	19	p	p	NOUN
ijtc-1024	130	20	value	value	NOUN
ijtc-1024	130	21	of	of	ADP
ijtc-1024	130	22	no	no	DET
ijtc-1024	130	23	more	more	ADJ
ijtc-1024	130	24	than	than	ADP
ijtc-1024	130	25	0.05	0.05	NUM
ijtc-1024	130	26	,	,	PUNCT
ijtc-1024	130	27	namely	namely	ADV
ijtc-1024	130	28	0.007	0.007	NUM
ijtc-1024	130	29	.	.	PUNCT
ijtc-1024	131	1	thus	thus	ADV
ijtc-1024	131	2	,	,	PUNCT
ijtc-1024	131	3	there	there	PRON
ijtc-1024	131	4	is	be	VERB
ijtc-1024	131	5	a	a	DET
ijtc-1024	131	6	significant	significant	ADJ
ijtc-1024	131	7	influence	influence	NOUN
ijtc-1024	131	8	,	,	PUNCT
ijtc-1024	131	9	both	both	PRON
ijtc-1024	131	10	partially	partially	ADV
ijtc-1024	131	11	and	and	CCONJ
ijtc-1024	131	12	simultaneously	simultaneously	ADV
ijtc-1024	131	13	,	,	PUNCT
ijtc-1024	131	14	between	between	ADP
ijtc-1024	131	15	environmental	environmental	ADJ
ijtc-1024	131	16	audit	audit	NOUN
ijtc-1024	131	17	and	and	CCONJ
ijtc-1024	131	18	csr	csr	NOUN
ijtc-1024	131	19	practices	practice	NOUN
ijtc-1024	131	20	on	on	ADP
ijtc-1024	131	21	the	the	DET
ijtc-1024	131	22	financial	financial	ADJ
ijtc-1024	131	23	performance	performance	NOUN
ijtc-1024	131	24	of	of	ADP
ijtc-1024	131	25	small	small	ADJ
ijtc-1024	131	26	and	and	CCONJ
ijtc-1024	131	27	medium	medium	ADJ
ijtc-1024	131	28	manufacturing	manufacture	VERB
ijtc-1024	131	29	companies	company	NOUN
ijtc-1024	131	30	in	in	ADP
ijtc-1024	131	31	indonesia	indonesia	PROPN
ijtc-1024	131	32	.	.	PUNCT
ijtc-1024	132	1	regression	regression	NOUN
ijtc-1024	132	2	equation	equation	NOUN
ijtc-1024	132	3	from	from	ADP
ijtc-1024	132	4	the	the	DET
ijtc-1024	132	5	regression	regression	NOUN
ijtc-1024	132	6	equation	equation	NOUN
ijtc-1024	132	7	formed	form	VERB
ijtc-1024	132	8	above	above	ADV
ijtc-1024	132	9	,	,	PUNCT
ijtc-1024	132	10	several	several	ADJ
ijtc-1024	132	11	information	information	NOUN
ijtc-1024	132	12	can	can	AUX
ijtc-1024	132	13	be	be	AUX
ijtc-1024	132	14	drawn	draw	VERB
ijtc-1024	132	15	,	,	PUNCT
ijtc-1024	132	16	namely	namely	ADV
ijtc-1024	132	17	as	as	SCONJ
ijtc-1024	132	18	follows	follow	VERB
ijtc-1024	132	19	:	:	PUNCT
ijtc-1024	132	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	132	21	environmental	environmental	ADJ
ijtc-1024	132	22	audit	audit	NOUN
ijtc-1024	132	23	and	and	CCONJ
ijtc-1024	132	24	csr	csr	NOUN
ijtc-1024	132	25	practices	practice	NOUN
ijtc-1024	132	26	on	on	ADP
ijtc-1024	132	27	the	the	DET
ijtc-1024	132	28	financial	financial	ADJ
ijtc-1024	132	29	performance	performance	NOUN
ijtc-1024	132	30	of	of	ADP
ijtc-1024	132	31	small	small	ADJ
ijtc-1024	132	32	and	and	CCONJ
ijtc-1024	132	33	medium	medium	ADJ
ijtc-1024	132	34	manufacturing	manufacture	VERB
ijtc-1024	132	35	companies	company	NOUN
ijtc-1024	132	36	in	in	ADP
ijtc-1024	132	37	indonesi	indonesi	NOUN
ijtc-1024	132	38	nugrahanti	nugrahanti	PROPN
ijtc-1024	132	39	and	and	CCONJ
ijtc-1024	132	40	lysandra	lysandra	VERB
ijtc-1024	132	41	331	331	NUM
ijtc-1024	132	42	|	|	ADV
ijtc-1024	132	43	ilomata	ilomata	PROPN
ijtc-1024	132	44	international	international	ADJ
ijtc-1024	132	45	journal	journal	NOUN
ijtc-1024	132	46	of	of	ADP
ijtc-1024	132	47	tax	tax	PROPN
ijtc-1024	132	48	&	&	CCONJ
ijtc-1024	132	49	accounting	account	VERB
ijtc-1024	132	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	132	51	y	y	PROPN
ijtc-1024	132	52	=	=	NOUN
ijtc-1024	132	53	a+bx1+cx2+e	a+bx1+cx2+e	X
ijtc-1024	132	54	y=1,33+(0,475)x1+(0,328)x2+e	y=1,33+(0,475)x1+(0,328)x2+e	NOUN
ijtc-1024	132	55	1	1	NUM
ijtc-1024	132	56	)	)	PUNCT
ijtc-1024	132	57	an	an	DET
ijtc-1024	132	58	increase	increase	NOUN
ijtc-1024	132	59	of	of	ADP
ijtc-1024	132	60	one	one	NUM
ijtc-1024	132	61	unit	unit	NOUN
ijtc-1024	132	62	in	in	ADP
ijtc-1024	132	63	environmental	environmental	ADJ
ijtc-1024	132	64	audit	audit	NOUN
ijtc-1024	132	65	(	(	PUNCT
ijtc-1024	132	66	x1	x1	PROPN
ijtc-1024	132	67	)	)	PUNCT
ijtc-1024	132	68	will	will	AUX
ijtc-1024	132	69	contribute	contribute	VERB
ijtc-1024	132	70	to	to	ADP
ijtc-1024	132	71	an	an	DET
ijtc-1024	132	72	increase	increase	NOUN
ijtc-1024	132	73	of	of	ADP
ijtc-1024	132	74	0.475	0.475	NUM
ijtc-1024	132	75	(	(	PUNCT
ijtc-1024	132	76	47.5	47.5	NUM
ijtc-1024	132	77	%	%	NOUN
ijtc-1024	132	78	)	)	PUNCT
ijtc-1024	132	79	units	unit	NOUN
ijtc-1024	132	80	to	to	ADP
ijtc-1024	132	81	financial	financial	ADJ
ijtc-1024	132	82	performance	performance	NOUN
ijtc-1024	132	83	.	.	PUNCT
ijtc-1024	133	1	2	2	X
ijtc-1024	133	2	)	)	PUNCT
ijtc-1024	133	3	an	an	DET
ijtc-1024	133	4	increase	increase	NOUN
ijtc-1024	133	5	of	of	ADP
ijtc-1024	133	6	one	one	NUM
ijtc-1024	133	7	unit	unit	NOUN
ijtc-1024	133	8	in	in	ADP
ijtc-1024	133	9	environmental	environmental	ADJ
ijtc-1024	133	10	audit	audit	NOUN
ijtc-1024	133	11	(	(	PUNCT
ijtc-1024	133	12	x1	x1	PROPN
ijtc-1024	133	13	)	)	PUNCT
ijtc-1024	133	14	will	will	AUX
ijtc-1024	133	15	contribute	contribute	VERB
ijtc-1024	133	16	to	to	ADP
ijtc-1024	133	17	an	an	DET
ijtc-1024	133	18	increase	increase	NOUN
ijtc-1024	133	19	of	of	ADP
ijtc-1024	133	20	0.328	0.328	NUM
ijtc-1024	133	21	(	(	PUNCT
ijtc-1024	133	22	32,8	32,8	NUM
ijtc-1024	133	23	%	%	NOUN
ijtc-1024	133	24	)	)	PUNCT
ijtc-1024	133	25	units	unit	NOUN
ijtc-1024	133	26	to	to	ADP
ijtc-1024	133	27	financial	financial	ADJ
ijtc-1024	133	28	performance	performance	NOUN
ijtc-1024	133	29	.	.	PUNCT
ijtc-1024	134	1	impact	impact	NOUN
ijtc-1024	134	2	of	of	ADP
ijtc-1024	134	3	environmental	environmental	ADJ
ijtc-1024	134	4	audit	audit	NOUN
ijtc-1024	134	5	on	on	ADP
ijtc-1024	134	6	financial	financial	ADJ
ijtc-1024	134	7	performance	performance	NOUN
ijtc-1024	134	8	of	of	ADP
ijtc-1024	134	9	small	small	ADJ
ijtc-1024	134	10	and	and	CCONJ
ijtc-1024	134	11	medium	medium	ADJ
ijtc-1024	134	12	manufacturing	manufacturing	NOUN
ijtc-1024	134	13	companies	company	NOUN
ijtc-1024	134	14	the	the	DET
ijtc-1024	134	15	results	result	NOUN
ijtc-1024	134	16	of	of	ADP
ijtc-1024	134	17	tests	test	NOUN
ijtc-1024	134	18	carried	carry	VERB
ijtc-1024	134	19	out	out	ADP
ijtc-1024	134	20	on	on	ADP
ijtc-1024	134	21	30	30	NUM
ijtc-1024	134	22	samples	sample	NOUN
ijtc-1024	134	23	of	of	ADP
ijtc-1024	134	24	small	small	ADJ
ijtc-1024	134	25	and	and	CCONJ
ijtc-1024	134	26	medium	medium	ADJ
ijtc-1024	134	27	manufacturing	manufacture	VERB
ijtc-1024	134	28	companies	company	NOUN
ijtc-1024	134	29	in	in	ADP
ijtc-1024	134	30	indonesia	indonesia	PROPN
ijtc-1024	134	31	show	show	VERB
ijtc-1024	134	32	that	that	SCONJ
ijtc-1024	134	33	environmental	environmental	ADJ
ijtc-1024	134	34	audits	audits	NOUN
ijtc-1024	134	35	can	can	AUX
ijtc-1024	134	36	have	have	VERB
ijtc-1024	134	37	a	a	DET
ijtc-1024	134	38	positive	positive	ADJ
ijtc-1024	134	39	and	and	CCONJ
ijtc-1024	134	40	significant	significant	ADJ
ijtc-1024	134	41	effect	effect	NOUN
ijtc-1024	134	42	on	on	ADP
ijtc-1024	134	43	their	their	PRON
ijtc-1024	134	44	financial	financial	ADJ
ijtc-1024	134	45	performance	performance	NOUN
ijtc-1024	134	46	.	.	PUNCT
ijtc-1024	135	1	this	this	PRON
ijtc-1024	135	2	means	mean	VERB
ijtc-1024	135	3	that	that	SCONJ
ijtc-1024	135	4	financial	financial	ADJ
ijtc-1024	135	5	performance	performance	NOUN
ijtc-1024	135	6	will	will	AUX
ijtc-1024	135	7	increase	increase	VERB
ijtc-1024	135	8	along	along	ADV
ijtc-1024	135	9	with	with	ADP
ijtc-1024	135	10	improvements	improvement	NOUN
ijtc-1024	135	11	in	in	ADP
ijtc-1024	135	12	financial	financial	ADJ
ijtc-1024	135	13	performance	performance	NOUN
ijtc-1024	135	14	.	.	PUNCT
ijtc-1024	136	1	these	these	PRON
ijtc-1024	136	2	results	result	VERB
ijtc-1024	136	3	support	support	VERB
ijtc-1024	136	4	and	and	CCONJ
ijtc-1024	136	5	are	be	AUX
ijtc-1024	136	6	in	in	ADP
ijtc-1024	136	7	line	line	NOUN
ijtc-1024	136	8	with	with	ADP
ijtc-1024	136	9	several	several	ADJ
ijtc-1024	136	10	previous	previous	ADJ
ijtc-1024	136	11	studies	study	NOUN
ijtc-1024	136	12	which	which	PRON
ijtc-1024	136	13	explored	explore	VERB
ijtc-1024	136	14	how	how	SCONJ
ijtc-1024	136	15	environmental	environmental	ADJ
ijtc-1024	136	16	aspects	aspect	NOUN
ijtc-1024	136	17	influence	influence	VERB
ijtc-1024	136	18	financial	financial	ADJ
ijtc-1024	136	19	performance	performance	NOUN
ijtc-1024	136	20	.	.	PUNCT
ijtc-1024	137	1	a	a	DET
ijtc-1024	137	2	systematic	systematic	ADJ
ijtc-1024	137	3	review	review	NOUN
ijtc-1024	137	4	of	of	ADP
ijtc-1024	137	5	barriers	barrier	NOUN
ijtc-1024	137	6	in	in	ADP
ijtc-1024	137	7	adoption	adoption	NOUN
ijtc-1024	137	8	of	of	ADP
ijtc-1024	137	9	environmental	environmental	ADJ
ijtc-1024	137	10	management	management	NOUN
ijtc-1024	137	11	accounting	account	VERB
ijtc-1024	137	12	in	in	ADP
ijtc-1024	137	13	chinese	chinese	ADJ
ijtc-1024	137	14	smes	sme	NOUN
ijtc-1024	137	15	for	for	ADP
ijtc-1024	137	16	sustainable	sustainable	ADJ
ijtc-1024	137	17	performance	performance	NOUN
ijtc-1024	137	18	concludes	conclude	VERB
ijtc-1024	137	19	that	that	SCONJ
ijtc-1024	137	20	strict	strict	ADJ
ijtc-1024	137	21	legislation	legislation	NOUN
ijtc-1024	137	22	and	and	CCONJ
ijtc-1024	137	23	the	the	DET
ijtc-1024	137	24	availability	availability	NOUN
ijtc-1024	137	25	of	of	ADP
ijtc-1024	137	26	flexible	flexible	ADJ
ijtc-1024	137	27	financing	financing	NOUN
ijtc-1024	137	28	options	option	NOUN
ijtc-1024	137	29	for	for	ADP
ijtc-1024	137	30	smes	sme	NOUN
ijtc-1024	137	31	can	can	AUX
ijtc-1024	137	32	promote	promote	VERB
ijtc-1024	137	33	the	the	DET
ijtc-1024	137	34	adoption	adoption	NOUN
ijtc-1024	137	35	of	of	ADP
ijtc-1024	137	36	ema	ema	PROPN
ijtc-1024	137	37	by	by	ADP
ijtc-1024	137	38	smes	smes	PROPN
ijtc-1024	137	39	(	(	PUNCT
ijtc-1024	137	40	javed	javed	PROPN
ijtc-1024	137	41	et	et	PROPN
ijtc-1024	137	42	al	al	PROPN
ijtc-1024	137	43	.	.	PROPN
ijtc-1024	137	44	,	,	PUNCT
ijtc-1024	137	45	2022	2022	NUM
ijtc-1024	137	46	)	)	PUNCT
ijtc-1024	137	47	.	.	PUNCT
ijtc-1024	138	1	besides	besides	SCONJ
ijtc-1024	138	2	that	that	PRON
ijtc-1024	138	3	,	,	PUNCT
ijtc-1024	138	4	a	a	DET
ijtc-1024	138	5	study	study	NOUN
ijtc-1024	138	6	on	on	ADP
ijtc-1024	138	7	the	the	DET
ijtc-1024	138	8	effects	effect	NOUN
ijtc-1024	138	9	of	of	ADP
ijtc-1024	138	10	energy	energy	NOUN
ijtc-1024	138	11	management	management	NOUN
ijtc-1024	138	12	practices	practice	NOUN
ijtc-1024	138	13	on	on	ADP
ijtc-1024	138	14	environmental	environmental	ADJ
ijtc-1024	138	15	performance	performance	NOUN
ijtc-1024	138	16	of	of	ADP
ijtc-1024	138	17	indian	indian	ADJ
ijtc-1024	138	18	smalland	smalland	NOUN
ijtc-1024	138	19	medium	medium	ADJ
ijtc-1024	138	20	-	-	PUNCT
ijtc-1024	138	21	sized	sized	ADJ
ijtc-1024	138	22	enterprises	enterprise	NOUN
ijtc-1024	138	23	found	find	VERB
ijtc-1024	138	24	that	that	SCONJ
ijtc-1024	138	25	among	among	ADP
ijtc-1024	138	26	the	the	DET
ijtc-1024	138	27	manufacturing	manufacturing	NOUN
ijtc-1024	138	28	sme	sme	NOUN
ijtc-1024	138	29	firms	firm	NOUN
ijtc-1024	138	30	investigated	investigate	VERB
ijtc-1024	138	31	,	,	PUNCT
ijtc-1024	138	32	emps	emp	NOUN
ijtc-1024	138	33	positively	positively	ADV
ijtc-1024	138	34	influence	influence	VERB
ijtc-1024	138	35	the	the	DET
ijtc-1024	138	36	energy	energy	NOUN
ijtc-1024	138	37	audit	audit	NOUN
ijtc-1024	138	38	of	of	ADP
ijtc-1024	138	39	the	the	DET
ijtc-1024	138	40	firm	firm	NOUN
ijtc-1024	138	41	(	(	PUNCT
ijtc-1024	138	42	patel	patel	PROPN
ijtc-1024	138	43	et	et	PROPN
ijtc-1024	138	44	al	al	PROPN
ijtc-1024	138	45	.	.	PROPN
ijtc-1024	138	46	,	,	PUNCT
ijtc-1024	138	47	2022	2022	NUM
ijtc-1024	138	48	)	)	PUNCT
ijtc-1024	139	1	s.	s.	PROPN
ijtc-1024	139	2	an	an	DET
ijtc-1024	139	3	analysis	analysis	NOUN
ijtc-1024	139	4	of	of	ADP
ijtc-1024	139	5	extreme	extreme	ADJ
ijtc-1024	139	6	tail	tail	NOUN
ijtc-1024	139	7	dependency	dependency	NOUN
ijtc-1024	139	8	in	in	ADP
ijtc-1024	139	9	the	the	DET
ijtc-1024	139	10	european	european	ADJ
ijtc-1024	139	11	manufacturing	manufacturing	NOUN
ijtc-1024	139	12	sector	sector	NOUN
ijtc-1024	139	13	investigated	investigate	VERB
ijtc-1024	139	14	the	the	DET
ijtc-1024	139	15	impact	impact	NOUN
ijtc-1024	139	16	of	of	ADP
ijtc-1024	139	17	environmental	environmental	ADJ
ijtc-1024	139	18	performance	performance	NOUN
ijtc-1024	139	19	on	on	ADP
ijtc-1024	139	20	financial	financial	ADJ
ijtc-1024	139	21	performance	performance	NOUN
ijtc-1024	139	22	.	.	PUNCT
ijtc-1024	140	1	additionally	additionally	ADV
ijtc-1024	140	2	,	,	PUNCT
ijtc-1024	140	3	the	the	DET
ijtc-1024	140	4	study	study	NOUN
ijtc-1024	140	5	argued	argue	VERB
ijtc-1024	140	6	that	that	SCONJ
ijtc-1024	140	7	environmental	environmental	ADJ
ijtc-1024	140	8	performance	performance	NOUN
ijtc-1024	140	9	heterogeneously	heterogeneously	ADV
ijtc-1024	140	10	affects	affect	VERB
ijtc-1024	140	11	financial	financial	ADJ
ijtc-1024	140	12	performance	performance	NOUN
ijtc-1024	140	13	,	,	PUNCT
ijtc-1024	140	14	depending	depend	VERB
ijtc-1024	140	15	on	on	ADP
ijtc-1024	140	16	the	the	DET
ijtc-1024	140	17	industry	industry	NOUN
ijtc-1024	140	18	and	and	CCONJ
ijtc-1024	140	19	country	country	NOUN
ijtc-1024	140	20	(	(	PUNCT
ijtc-1024	140	21	tzouvanas	tzouvanas	PROPN
ijtc-1024	140	22	et	et	PROPN
ijtc-1024	140	23	al	al	PROPN
ijtc-1024	140	24	.	.	PROPN
ijtc-1024	140	25	,	,	PUNCT
ijtc-1024	140	26	2020	2020	NUM
ijtc-1024	140	27	)	)	PUNCT
ijtc-1024	140	28	.	.	PUNCT
ijtc-1024	141	1	this	this	DET
ijtc-1024	141	2	influence	influence	NOUN
ijtc-1024	141	3	can	can	AUX
ijtc-1024	141	4	occur	occur	VERB
ijtc-1024	141	5	in	in	ADP
ijtc-1024	141	6	several	several	ADJ
ijtc-1024	141	7	ways	way	NOUN
ijtc-1024	141	8	that	that	PRON
ijtc-1024	141	9	have	have	AUX
ijtc-1024	141	10	been	be	AUX
ijtc-1024	141	11	analyzed	analyze	VERB
ijtc-1024	141	12	by	by	ADP
ijtc-1024	141	13	previous	previous	ADJ
ijtc-1024	141	14	studies	study	NOUN
ijtc-1024	141	15	.	.	PUNCT
ijtc-1024	142	1	first	first	ADV
ijtc-1024	142	2	,	,	PUNCT
ijtc-1024	142	3	improved	improve	VERB
ijtc-1024	142	4	esg	esg	NOUN
ijtc-1024	142	5	performance	performance	NOUN
ijtc-1024	142	6	,	,	PUNCT
ijtc-1024	142	7	environmental	environmental	ADJ
ijtc-1024	142	8	,	,	PUNCT
ijtc-1024	142	9	social	social	ADJ
ijtc-1024	142	10	,	,	PUNCT
ijtc-1024	142	11	and	and	CCONJ
ijtc-1024	142	12	governance	governance	NOUN
ijtc-1024	142	13	(	(	PUNCT
ijtc-1024	142	14	esg	esg	NOUN
ijtc-1024	142	15	)	)	PUNCT
ijtc-1024	142	16	factors	factor	NOUN
ijtc-1024	142	17	can	can	AUX
ijtc-1024	142	18	impact	impact	VERB
ijtc-1024	142	19	corporate	corporate	ADJ
ijtc-1024	142	20	financial	financial	ADJ
ijtc-1024	142	21	performance	performance	NOUN
ijtc-1024	142	22	.	.	PUNCT
ijtc-1024	143	1	a	a	DET
ijtc-1024	143	2	study	study	NOUN
ijtc-1024	143	3	found	find	VERB
ijtc-1024	143	4	that	that	SCONJ
ijtc-1024	143	5	audit	audit	NOUN
ijtc-1024	143	6	quality	quality	NOUN
ijtc-1024	143	7	can	can	AUX
ijtc-1024	143	8	moderate	moderate	VERB
ijtc-1024	143	9	the	the	DET
ijtc-1024	143	10	relationship	relationship	NOUN
ijtc-1024	143	11	between	between	ADP
ijtc-1024	143	12	esg	esg	NOUN
ijtc-1024	143	13	factors	factor	NOUN
ijtc-1024	143	14	and	and	CCONJ
ijtc-1024	143	15	corporate	corporate	ADJ
ijtc-1024	143	16	financial	financial	ADJ
ijtc-1024	143	17	performance	performance	NOUN
ijtc-1024	143	18	(	(	PUNCT
ijtc-1024	143	19	zahid	zahid	PROPN
ijtc-1024	143	20	et	et	PROPN
ijtc-1024	143	21	al	al	PROPN
ijtc-1024	143	22	.	.	PROPN
ijtc-1024	143	23	,	,	PUNCT
ijtc-1024	143	24	2022	2022	NUM
ijtc-1024	143	25	)	)	PUNCT
ijtc-1024	143	26	.	.	PUNCT
ijtc-1024	144	1	therefore	therefore	ADV
ijtc-1024	144	2	,	,	PUNCT
ijtc-1024	144	3	an	an	DET
ijtc-1024	144	4	environmental	environmental	ADJ
ijtc-1024	144	5	audit	audit	NOUN
ijtc-1024	144	6	can	can	AUX
ijtc-1024	144	7	help	help	VERB
ijtc-1024	144	8	improve	improve	VERB
ijtc-1024	144	9	esg	esg	NOUN
ijtc-1024	144	10	performance	performance	NOUN
ijtc-1024	144	11	,	,	PUNCT
ijtc-1024	144	12	which	which	PRON
ijtc-1024	144	13	can	can	AUX
ijtc-1024	144	14	lead	lead	VERB
ijtc-1024	144	15	to	to	ADP
ijtc-1024	144	16	better	well	ADJ
ijtc-1024	144	17	financial	financial	ADJ
ijtc-1024	144	18	performance	performance	NOUN
ijtc-1024	144	19	.	.	PUNCT
ijtc-1024	145	1	second	second	ADJ
ijtc-1024	145	2	,	,	PUNCT
ijtc-1024	145	3	lower	low	ADJ
ijtc-1024	145	4	probability	probability	NOUN
ijtc-1024	145	5	of	of	ADP
ijtc-1024	145	6	issuing	issue	VERB
ijtc-1024	145	7	a	a	DET
ijtc-1024	145	8	modified	modify	VERB
ijtc-1024	145	9	audit	audit	NOUN
ijtc-1024	145	10	opinion	opinion	NOUN
ijtc-1024	145	11	,	,	PUNCT
ijtc-1024	145	12	a	a	DET
ijtc-1024	145	13	company	company	NOUN
ijtc-1024	145	14	's	's	PART
ijtc-1024	145	15	esg	esg	NOUN
ijtc-1024	145	16	performance	performance	NOUN
ijtc-1024	145	17	can	can	AUX
ijtc-1024	145	18	affect	affect	VERB
ijtc-1024	145	19	the	the	DET
ijtc-1024	145	20	issuance	issuance	NOUN
ijtc-1024	145	21	of	of	ADP
ijtc-1024	145	22	an	an	DET
ijtc-1024	145	23	audit	audit	NOUN
ijtc-1024	145	24	opinion	opinion	NOUN
ijtc-1024	145	25	.	.	PUNCT
ijtc-1024	146	1	a	a	DET
ijtc-1024	146	2	better	well	ADJ
ijtc-1024	146	3	esg	esg	NOUN
ijtc-1024	146	4	performance	performance	NOUN
ijtc-1024	146	5	can	can	AUX
ijtc-1024	146	6	lead	lead	VERB
ijtc-1024	146	7	to	to	ADP
ijtc-1024	146	8	a	a	DET
ijtc-1024	146	9	lower	low	ADJ
ijtc-1024	146	10	probability	probability	NOUN
ijtc-1024	146	11	of	of	ADP
ijtc-1024	146	12	the	the	DET
ijtc-1024	146	13	auditor	auditor	NOUN
ijtc-1024	146	14	issuing	issue	VERB
ijtc-1024	146	15	a	a	DET
ijtc-1024	146	16	modified	modify	VERB
ijtc-1024	146	17	audit	audit	NOUN
ijtc-1024	146	18	opinion	opinion	NOUN
ijtc-1024	146	19	,	,	PUNCT
ijtc-1024	146	20	which	which	PRON
ijtc-1024	146	21	can	can	AUX
ijtc-1024	146	22	improve	improve	VERB
ijtc-1024	146	23	the	the	DET
ijtc-1024	146	24	quality	quality	NOUN
ijtc-1024	146	25	of	of	ADP
ijtc-1024	146	26	financial	financial	ADJ
ijtc-1024	146	27	reporting	reporting	NOUN
ijtc-1024	146	28	(	(	PUNCT
ijtc-1024	146	29	nugrahanti	nugrahanti	PROPN
ijtc-1024	146	30	&	&	CCONJ
ijtc-1024	146	31	jahja	jahja	PROPN
ijtc-1024	146	32	,	,	PUNCT
ijtc-1024	146	33	2018	2018	NUM
ijtc-1024	146	34	;	;	PUNCT
ijtc-1024	146	35	wang	wang	PROPN
ijtc-1024	146	36	et	et	PROPN
ijtc-1024	146	37	al	al	PROPN
ijtc-1024	146	38	.	.	PROPN
ijtc-1024	146	39	,	,	PUNCT
ijtc-1024	146	40	2023	2023	NUM
ijtc-1024	146	41	)	)	PUNCT
ijtc-1024	146	42	.	.	PUNCT
ijtc-1024	147	1	third	third	ADJ
ijtc-1024	147	2	,	,	PUNCT
ijtc-1024	147	3	consideration	consideration	NOUN
ijtc-1024	147	4	of	of	ADP
ijtc-1024	147	5	environmental	environmental	ADJ
ijtc-1024	147	6	regulations	regulation	NOUN
ijtc-1024	147	7	,	,	PUNCT
ijtc-1024	147	8	the	the	DET
ijtc-1024	147	9	audit	audit	NOUN
ijtc-1024	147	10	of	of	ADP
ijtc-1024	147	11	financial	financial	ADJ
ijtc-1024	147	12	statements	statement	NOUN
ijtc-1024	147	13	requires	require	VERB
ijtc-1024	147	14	the	the	DET
ijtc-1024	147	15	auditor	auditor	NOUN
ijtc-1024	147	16	to	to	PART
ijtc-1024	147	17	consider	consider	VERB
ijtc-1024	147	18	environmental	environmental	ADJ
ijtc-1024	147	19	regulations	regulation	NOUN
ijtc-1024	147	20	as	as	ADP
ijtc-1024	147	21	part	part	NOUN
ijtc-1024	147	22	of	of	ADP
ijtc-1024	147	23	the	the	DET
ijtc-1024	147	24	audit	audit	NOUN
ijtc-1024	147	25	,	,	PUNCT
ijtc-1024	147	26	and	and	CCONJ
ijtc-1024	147	27	in	in	ADP
ijtc-1024	147	28	particular	particular	ADJ
ijtc-1024	147	29	environmental	environmental	ADJ
ijtc-1024	147	30	issues	issue	NOUN
ijtc-1024	147	31	and	and	CCONJ
ijtc-1024	147	32	matters	matter	NOUN
ijtc-1024	147	33	if	if	SCONJ
ijtc-1024	147	34	they	they	PRON
ijtc-1024	147	35	have	have	VERB
ijtc-1024	147	36	a	a	DET
ijtc-1024	147	37	material	material	ADJ
ijtc-1024	147	38	effect	effect	NOUN
ijtc-1024	147	39	on	on	ADP
ijtc-1024	147	40	the	the	DET
ijtc-1024	147	41	financial	financial	ADJ
ijtc-1024	147	42	statements	statement	NOUN
ijtc-1024	147	43	.	.	PUNCT
ijtc-1024	148	1	therefore	therefore	ADV
ijtc-1024	148	2	,	,	PUNCT
ijtc-1024	148	3	an	an	DET
ijtc-1024	148	4	environmental	environmental	ADJ
ijtc-1024	148	5	audit	audit	NOUN
ijtc-1024	148	6	can	can	AUX
ijtc-1024	148	7	help	help	VERB
ijtc-1024	148	8	ensure	ensure	VERB
ijtc-1024	148	9	compliance	compliance	NOUN
ijtc-1024	148	10	with	with	ADP
ijtc-1024	148	11	environmental	environmental	ADJ
ijtc-1024	148	12	regulations	regulation	NOUN
ijtc-1024	148	13	,	,	PUNCT
ijtc-1024	148	14	which	which	PRON
ijtc-1024	148	15	can	can	AUX
ijtc-1024	148	16	avoid	avoid	VERB
ijtc-1024	148	17	potential	potential	ADJ
ijtc-1024	148	18	financial	financial	ADJ
ijtc-1024	148	19	penalties	penalty	NOUN
ijtc-1024	148	20	.	.	PUNCT
ijtc-1024	149	1	lastly	lastly	ADV
ijtc-1024	149	2	,	,	PUNCT
ijtc-1024	149	3	assessment	assessment	NOUN
ijtc-1024	149	4	of	of	ADP
ijtc-1024	149	5	future	future	ADJ
ijtc-1024	149	6	events	event	NOUN
ijtc-1024	149	7	caused	cause	VERB
ijtc-1024	149	8	by	by	ADP
ijtc-1024	149	9	environmental	environmental	ADJ
ijtc-1024	149	10	factors	factor	NOUN
ijtc-1024	149	11	,	,	PUNCT
ijtc-1024	149	12	an	an	DET
ijtc-1024	149	13	audit	audit	NOUN
ijtc-1024	149	14	approach	approach	NOUN
ijtc-1024	149	15	that	that	PRON
ijtc-1024	149	16	considers	consider	VERB
ijtc-1024	149	17	environmental	environmental	ADJ
ijtc-1024	149	18	matters	matter	NOUN
ijtc-1024	149	19	in	in	ADP
ijtc-1024	149	20	relation	relation	NOUN
ijtc-1024	149	21	to	to	ADP
ijtc-1024	149	22	financial	financial	ADJ
ijtc-1024	149	23	statements	statement	NOUN
ijtc-1024	149	24	can	can	AUX
ijtc-1024	149	25	assess	assess	VERB
ijtc-1024	149	26	the	the	DET
ijtc-1024	149	27	reliability	reliability	NOUN
ijtc-1024	149	28	of	of	ADP
ijtc-1024	149	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	149	30	environmental	environmental	ADJ
ijtc-1024	149	31	audit	audit	NOUN
ijtc-1024	149	32	and	and	CCONJ
ijtc-1024	149	33	csr	csr	NOUN
ijtc-1024	149	34	practices	practice	NOUN
ijtc-1024	149	35	on	on	ADP
ijtc-1024	149	36	the	the	DET
ijtc-1024	149	37	financial	financial	ADJ
ijtc-1024	149	38	performance	performance	NOUN
ijtc-1024	149	39	of	of	ADP
ijtc-1024	149	40	small	small	ADJ
ijtc-1024	149	41	and	and	CCONJ
ijtc-1024	149	42	medium	medium	ADJ
ijtc-1024	149	43	manufacturing	manufacture	VERB
ijtc-1024	149	44	companies	company	NOUN
ijtc-1024	149	45	in	in	ADP
ijtc-1024	149	46	indonesi	indonesi	NOUN
ijtc-1024	149	47	nugrahanti	nugrahanti	PROPN
ijtc-1024	149	48	and	and	CCONJ
ijtc-1024	149	49	lysandra	lysandra	VERB
ijtc-1024	149	50	332	332	NUM
ijtc-1024	149	51	|	|	ADV
ijtc-1024	149	52	ilomata	ilomata	PROPN
ijtc-1024	149	53	international	international	ADJ
ijtc-1024	149	54	journal	journal	NOUN
ijtc-1024	149	55	of	of	ADP
ijtc-1024	149	56	tax	tax	PROPN
ijtc-1024	149	57	&	&	CCONJ
ijtc-1024	149	58	accounting	account	VERB
ijtc-1024	149	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	149	60	reporting	reporting	NOUN
ijtc-1024	149	61	information	information	NOUN
ijtc-1024	149	62	about	about	ADP
ijtc-1024	149	63	future	future	ADJ
ijtc-1024	149	64	events	event	NOUN
ijtc-1024	149	65	caused	cause	VERB
ijtc-1024	149	66	by	by	ADP
ijtc-1024	149	67	environmental	environmental	ADJ
ijtc-1024	149	68	factors	factor	NOUN
ijtc-1024	149	69	.	.	PUNCT
ijtc-1024	150	1	this	this	PRON
ijtc-1024	150	2	can	can	AUX
ijtc-1024	150	3	help	help	VERB
ijtc-1024	150	4	improve	improve	VERB
ijtc-1024	150	5	the	the	DET
ijtc-1024	150	6	accuracy	accuracy	NOUN
ijtc-1024	150	7	of	of	ADP
ijtc-1024	150	8	financial	financial	ADJ
ijtc-1024	150	9	reporting	reporting	NOUN
ijtc-1024	150	10	and	and	CCONJ
ijtc-1024	150	11	avoid	avoid	VERB
ijtc-1024	150	12	potential	potential	ADJ
ijtc-1024	150	13	financial	financial	ADJ
ijtc-1024	150	14	losses	loss	NOUN
ijtc-1024	150	15	(	(	PUNCT
ijtc-1024	150	16	eremeeva	eremeeva	PROPN
ijtc-1024	150	17	,	,	PUNCT
ijtc-1024	150	18	2020	2020	NUM
ijtc-1024	150	19	)	)	PUNCT
ijtc-1024	150	20	impact	impact	NOUN
ijtc-1024	150	21	of	of	ADP
ijtc-1024	150	22	csr	csr	NOUN
ijtc-1024	150	23	practices	practice	NOUN
ijtc-1024	150	24	on	on	ADP
ijtc-1024	150	25	financial	financial	ADJ
ijtc-1024	150	26	performance	performance	NOUN
ijtc-1024	150	27	of	of	ADP
ijtc-1024	150	28	small	small	ADJ
ijtc-1024	150	29	and	and	CCONJ
ijtc-1024	150	30	medium	medium	ADJ
ijtc-1024	150	31	manufacturing	manufacturing	NOUN
ijtc-1024	150	32	companies	company	NOUN
ijtc-1024	150	33	the	the	DET
ijtc-1024	150	34	research	research	NOUN
ijtc-1024	150	35	results	result	NOUN
ijtc-1024	150	36	show	show	VERB
ijtc-1024	150	37	that	that	SCONJ
ijtc-1024	150	38	corporate	corporate	ADJ
ijtc-1024	150	39	social	social	ADJ
ijtc-1024	150	40	responsibility	responsibility	NOUN
ijtc-1024	150	41	practices	practice	NOUN
ijtc-1024	150	42	carried	carry	VERB
ijtc-1024	150	43	out	out	ADP
ijtc-1024	150	44	by	by	ADP
ijtc-1024	150	45	small	small	ADJ
ijtc-1024	150	46	and	and	CCONJ
ijtc-1024	150	47	medium	medium	ADJ
ijtc-1024	150	48	manufacturing	manufacture	VERB
ijtc-1024	150	49	companies	company	NOUN
ijtc-1024	150	50	in	in	ADP
ijtc-1024	150	51	indonesia	indonesia	PROPN
ijtc-1024	150	52	have	have	VERB
ijtc-1024	150	53	a	a	DET
ijtc-1024	150	54	positive	positive	ADJ
ijtc-1024	150	55	and	and	CCONJ
ijtc-1024	150	56	significant	significant	ADJ
ijtc-1024	150	57	impact	impact	NOUN
ijtc-1024	150	58	on	on	ADP
ijtc-1024	150	59	their	their	PRON
ijtc-1024	150	60	financial	financial	ADJ
ijtc-1024	150	61	performance	performance	NOUN
ijtc-1024	150	62	.	.	PUNCT
ijtc-1024	151	1	this	this	DET
ijtc-1024	151	2	finding	finding	NOUN
ijtc-1024	151	3	is	be	AUX
ijtc-1024	151	4	in	in	ADP
ijtc-1024	151	5	line	line	NOUN
ijtc-1024	151	6	with	with	ADP
ijtc-1024	151	7	several	several	ADJ
ijtc-1024	151	8	previous	previous	ADJ
ijtc-1024	151	9	studies	study	NOUN
ijtc-1024	151	10	such	such	ADJ
ijtc-1024	151	11	as	as	ADP
ijtc-1024	151	12	those	those	PRON
ijtc-1024	151	13	conducted	conduct	VERB
ijtc-1024	151	14	by	by	ADP
ijtc-1024	151	15	(	(	PUNCT
ijtc-1024	151	16	kurniawati	kurniawati	PROPN
ijtc-1024	151	17	&	&	CCONJ
ijtc-1024	151	18	fauzi	fauzi	PROPN
ijtc-1024	151	19	,	,	PUNCT
ijtc-1024	151	20	2021	2021	NUM
ijtc-1024	151	21	;	;	PUNCT
ijtc-1024	151	22	meiryani	meiryani	X
ijtc-1024	151	23	et	et	PROPN
ijtc-1024	151	24	al	al	PROPN
ijtc-1024	151	25	.	.	PROPN
ijtc-1024	151	26	,	,	PUNCT
ijtc-1024	151	27	2023	2023	NUM
ijtc-1024	151	28	;	;	PUNCT
ijtc-1024	151	29	yulianty	yulianty	PROPN
ijtc-1024	151	30	&	&	CCONJ
ijtc-1024	151	31	nugrahanti	nugrahanti	PROPN
ijtc-1024	151	32	,	,	PUNCT
ijtc-1024	151	33	2022	2022	NUM
ijtc-1024	151	34	)	)	PUNCT
ijtc-1024	151	35	adopting	adopt	VERB
ijtc-1024	151	36	csr	csr	NOUN
ijtc-1024	151	37	initiatives	initiative	NOUN
ijtc-1024	151	38	,	,	PUNCT
ijtc-1024	151	39	such	such	ADJ
ijtc-1024	151	40	as	as	ADP
ijtc-1024	151	41	sustainable	sustainable	ADJ
ijtc-1024	151	42	practices	practice	NOUN
ijtc-1024	151	43	or	or	CCONJ
ijtc-1024	151	44	responsible	responsible	ADJ
ijtc-1024	151	45	supply	supply	NOUN
ijtc-1024	151	46	chain	chain	NOUN
ijtc-1024	151	47	management	management	NOUN
ijtc-1024	151	48	,	,	PUNCT
ijtc-1024	151	49	can	can	AUX
ijtc-1024	151	50	improve	improve	VERB
ijtc-1024	151	51	a	a	DET
ijtc-1024	151	52	company	company	NOUN
ijtc-1024	151	53	's	's	PART
ijtc-1024	151	54	operational	operational	ADJ
ijtc-1024	151	55	efficiency	efficiency	NOUN
ijtc-1024	151	56	,	,	PUNCT
ijtc-1024	151	57	reduce	reduce	VERB
ijtc-1024	151	58	costs	cost	NOUN
ijtc-1024	151	59	,	,	PUNCT
ijtc-1024	151	60	and	and	CCONJ
ijtc-1024	151	61	increase	increase	VERB
ijtc-1024	151	62	productivity	productivity	NOUN
ijtc-1024	151	63	.	.	PUNCT
ijtc-1024	152	1	this	this	PRON
ijtc-1024	152	2	can	can	AUX
ijtc-1024	152	3	improve	improve	VERB
ijtc-1024	152	4	profitability	profitability	NOUN
ijtc-1024	152	5	and	and	CCONJ
ijtc-1024	152	6	financial	financial	ADJ
ijtc-1024	152	7	performance	performance	NOUN
ijtc-1024	152	8	,	,	PUNCT
ijtc-1024	152	9	which	which	PRON
ijtc-1024	152	10	are	be	AUX
ijtc-1024	152	11	critical	critical	ADJ
ijtc-1024	152	12	in	in	ADP
ijtc-1024	152	13	indonesia	indonesia	PROPN
ijtc-1024	152	14	's	's	PART
ijtc-1024	152	15	highly	highly	ADV
ijtc-1024	152	16	competitive	competitive	ADJ
ijtc-1024	152	17	manufacturing	manufacturing	NOUN
ijtc-1024	152	18	sector	sector	NOUN
ijtc-1024	152	19	(	(	PUNCT
ijtc-1024	152	20	meiryani	meiryani	NOUN
ijtc-1024	152	21	et	et	PROPN
ijtc-1024	152	22	al	al	PROPN
ijtc-1024	152	23	.	.	PROPN
ijtc-1024	152	24	,	,	PUNCT
ijtc-1024	152	25	2023	2023	NUM
ijtc-1024	152	26	)	)	PUNCT
ijtc-1024	152	27	.	.	PUNCT
ijtc-1024	153	1	another	another	DET
ijtc-1024	153	2	study	study	NOUN
ijtc-1024	153	3	explored	explore	VERB
ijtc-1024	153	4	empirical	empirical	ADJ
ijtc-1024	153	5	data	datum	NOUN
ijtc-1024	153	6	on	on	ADP
ijtc-1024	153	7	the	the	DET
ijtc-1024	153	8	orientation	orientation	NOUN
ijtc-1024	153	9	of	of	ADP
ijtc-1024	153	10	csr	csr	NOUN
ijtc-1024	153	11	practices	practice	NOUN
ijtc-1024	153	12	to	to	ADP
ijtc-1024	153	13	smes	sme	NOUN
ijtc-1024	153	14	in	in	ADP
ijtc-1024	153	15	solo	solo	ADJ
ijtc-1024	153	16	city	city	NOUN
ijtc-1024	153	17	,	,	PUNCT
ijtc-1024	153	18	indonesia	indonesia	PROPN
ijtc-1024	153	19	,	,	PUNCT
ijtc-1024	153	20	and	and	CCONJ
ijtc-1024	153	21	found	find	VERB
ijtc-1024	153	22	that	that	SCONJ
ijtc-1024	153	23	csr	csr	NOUN
ijtc-1024	153	24	practices	practice	NOUN
ijtc-1024	153	25	related	relate	VERB
ijtc-1024	153	26	to	to	ADP
ijtc-1024	153	27	employees	employee	NOUN
ijtc-1024	153	28	,	,	PUNCT
ijtc-1024	153	29	market	market	NOUN
ijtc-1024	153	30	,	,	PUNCT
ijtc-1024	153	31	and	and	CCONJ
ijtc-1024	153	32	environment	environment	NOUN
ijtc-1024	153	33	have	have	VERB
ijtc-1024	153	34	a	a	DET
ijtc-1024	153	35	positive	positive	ADJ
ijtc-1024	153	36	impact	impact	NOUN
ijtc-1024	153	37	on	on	ADP
ijtc-1024	153	38	the	the	DET
ijtc-1024	153	39	company	company	NOUN
ijtc-1024	153	40	's	's	PART
ijtc-1024	153	41	financial	financial	ADJ
ijtc-1024	153	42	performance	performance	NOUN
ijtc-1024	153	43	(	(	PUNCT
ijtc-1024	153	44	kurniawati	kurniawati	PROPN
ijtc-1024	153	45	&	&	CCONJ
ijtc-1024	153	46	fauzi	fauzi	PROPN
ijtc-1024	153	47	,	,	PUNCT
ijtc-1024	153	48	2021	2021	NUM
ijtc-1024	153	49	)	)	PUNCT
ijtc-1024	153	50	.	.	PUNCT
ijtc-1024	154	1	prioritizing	prioritize	VERB
ijtc-1024	154	2	csr	csr	X
ijtc-1024	154	3	can	can	AUX
ijtc-1024	154	4	help	help	VERB
ijtc-1024	154	5	companies	company	NOUN
ijtc-1024	154	6	meet	meet	VERB
ijtc-1024	154	7	regulatory	regulatory	ADJ
ijtc-1024	154	8	requirements	requirement	NOUN
ijtc-1024	154	9	and	and	CCONJ
ijtc-1024	154	10	avoid	avoid	VERB
ijtc-1024	154	11	legal	legal	ADJ
ijtc-1024	154	12	and	and	CCONJ
ijtc-1024	154	13	financial	financial	ADJ
ijtc-1024	154	14	risks	risk	NOUN
ijtc-1024	154	15	.	.	PUNCT
ijtc-1024	155	1	adopting	adopt	VERB
ijtc-1024	155	2	csr	csr	NOUN
ijtc-1024	155	3	initiatives	initiative	NOUN
ijtc-1024	155	4	,	,	PUNCT
ijtc-1024	155	5	such	such	ADJ
ijtc-1024	155	6	as	as	ADP
ijtc-1024	155	7	sustainable	sustainable	ADJ
ijtc-1024	155	8	practices	practice	NOUN
ijtc-1024	155	9	or	or	CCONJ
ijtc-1024	155	10	responsible	responsible	ADJ
ijtc-1024	155	11	supply	supply	NOUN
ijtc-1024	155	12	chain	chain	NOUN
ijtc-1024	155	13	management	management	NOUN
ijtc-1024	155	14	,	,	PUNCT
ijtc-1024	155	15	can	can	AUX
ijtc-1024	155	16	improve	improve	VERB
ijtc-1024	155	17	a	a	DET
ijtc-1024	155	18	company	company	NOUN
ijtc-1024	155	19	's	's	PART
ijtc-1024	155	20	operational	operational	ADJ
ijtc-1024	155	21	efficiency	efficiency	NOUN
ijtc-1024	155	22	,	,	PUNCT
ijtc-1024	155	23	reduce	reduce	VERB
ijtc-1024	155	24	costs	cost	NOUN
ijtc-1024	155	25	,	,	PUNCT
ijtc-1024	155	26	and	and	CCONJ
ijtc-1024	155	27	increase	increase	VERB
ijtc-1024	155	28	productivity	productivity	NOUN
ijtc-1024	155	29	,	,	PUNCT
ijtc-1024	155	30	which	which	PRON
ijtc-1024	155	31	can	can	AUX
ijtc-1024	155	32	ultimately	ultimately	ADV
ijtc-1024	155	33	contribute	contribute	VERB
ijtc-1024	155	34	to	to	ADP
ijtc-1024	155	35	improved	improve	VERB
ijtc-1024	155	36	financial	financial	ADJ
ijtc-1024	155	37	performance	performance	NOUN
ijtc-1024	155	38	and	and	CCONJ
ijtc-1024	155	39	long	long	ADJ
ijtc-1024	155	40	-	-	PUNCT
ijtc-1024	155	41	term	term	NOUN
ijtc-1024	155	42	sustainability	sustainability	NOUN
ijtc-1024	155	43	(	(	PUNCT
ijtc-1024	155	44	meiryani	meiryani	NOUN
ijtc-1024	155	45	et	et	PROPN
ijtc-1024	155	46	al	al	PROPN
ijtc-1024	155	47	.	.	PROPN
ijtc-1024	155	48	,	,	PUNCT
ijtc-1024	155	49	2023	2023	NUM
ijtc-1024	155	50	)	)	PUNCT
ijtc-1024	155	51	.	.	PUNCT
ijtc-1024	156	1	the	the	DET
ijtc-1024	156	2	relationship	relationship	NOUN
ijtc-1024	156	3	between	between	ADP
ijtc-1024	156	4	corporate	corporate	ADJ
ijtc-1024	156	5	social	social	ADJ
ijtc-1024	156	6	responsibility	responsibility	NOUN
ijtc-1024	156	7	(	(	PUNCT
ijtc-1024	156	8	csr	csr	NOUN
ijtc-1024	156	9	)	)	PUNCT
ijtc-1024	156	10	practices	practice	NOUN
ijtc-1024	156	11	and	and	CCONJ
ijtc-1024	156	12	financial	financial	ADJ
ijtc-1024	156	13	performance	performance	NOUN
ijtc-1024	156	14	is	be	AUX
ijtc-1024	156	15	a	a	DET
ijtc-1024	156	16	topic	topic	NOUN
ijtc-1024	156	17	of	of	ADP
ijtc-1024	156	18	debate	debate	NOUN
ijtc-1024	156	19	in	in	ADP
ijtc-1024	156	20	the	the	DET
ijtc-1024	156	21	academic	academic	ADJ
ijtc-1024	156	22	literature	literature	NOUN
ijtc-1024	156	23	.	.	PUNCT
ijtc-1024	157	1	some	some	DET
ijtc-1024	157	2	studies	study	NOUN
ijtc-1024	157	3	suggest	suggest	VERB
ijtc-1024	157	4	that	that	SCONJ
ijtc-1024	157	5	csr	csr	NOUN
ijtc-1024	157	6	contributes	contribute	VERB
ijtc-1024	157	7	to	to	ADP
ijtc-1024	157	8	a	a	DET
ijtc-1024	157	9	better	well	ADJ
ijtc-1024	157	10	image	image	NOUN
ijtc-1024	157	11	and	and	CCONJ
ijtc-1024	157	12	greater	great	ADJ
ijtc-1024	157	13	consumer	consumer	NOUN
ijtc-1024	157	14	satisfaction	satisfaction	NOUN
ijtc-1024	157	15	,	,	PUNCT
ijtc-1024	157	16	positively	positively	ADV
ijtc-1024	157	17	impacting	impact	VERB
ijtc-1024	157	18	financial	financial	ADJ
ijtc-1024	157	19	performance	performance	NOUN
ijtc-1024	157	20	(	(	PUNCT
ijtc-1024	157	21	coelho	coelho	NOUN
ijtc-1024	157	22	et	et	PROPN
ijtc-1024	157	23	al	al	PROPN
ijtc-1024	157	24	.	.	PROPN
ijtc-1024	157	25	,	,	PUNCT
ijtc-1024	157	26	2019	2019	NUM
ijtc-1024	157	27	)	)	PUNCT
ijtc-1024	157	28	.	.	PUNCT
ijtc-1024	158	1	however	however	ADV
ijtc-1024	158	2	,	,	PUNCT
ijtc-1024	158	3	other	other	ADJ
ijtc-1024	158	4	studies	study	NOUN
ijtc-1024	158	5	have	have	AUX
ijtc-1024	158	6	found	find	VERB
ijtc-1024	158	7	that	that	SCONJ
ijtc-1024	158	8	csr	csr	NOUN
ijtc-1024	158	9	does	do	AUX
ijtc-1024	158	10	not	not	PART
ijtc-1024	158	11	directly	directly	ADV
ijtc-1024	158	12	lead	lead	VERB
ijtc-1024	158	13	to	to	PART
ijtc-1024	158	14	shortterm	shortterm	VERB
ijtc-1024	158	15	profitability	profitability	NOUN
ijtc-1024	158	16	financial	financial	ADJ
ijtc-1024	158	17	performance	performance	NOUN
ijtc-1024	158	18	(	(	PUNCT
ijtc-1024	158	19	profitability	profitability	NOUN
ijtc-1024	158	20	,	,	PUNCT
ijtc-1024	158	21	sales	sale	NOUN
ijtc-1024	158	22	,	,	PUNCT
ijtc-1024	158	23	roa	roa	PROPN
ijtc-1024	158	24	,	,	PUNCT
ijtc-1024	158	25	roi	roi	PROPN
ijtc-1024	158	26	,	,	PUNCT
ijtc-1024	158	27	ros	ros	PROPN
ijtc-1024	158	28	,	,	PUNCT
ijtc-1024	158	29	and	and	CCONJ
ijtc-1024	158	30	total	total	ADJ
ijtc-1024	158	31	assets	asset	NOUN
ijtc-1024	158	32	)	)	PUNCT
ijtc-1024	158	33	through	through	ADP
ijtc-1024	158	34	enhanced	enhanced	ADJ
ijtc-1024	158	35	corporate	corporate	ADJ
ijtc-1024	158	36	reputation	reputation	NOUN
ijtc-1024	158	37	and	and	CCONJ
ijtc-1024	158	38	brand	brand	NOUN
ijtc-1024	158	39	equity	equity	NOUN
ijtc-1024	158	40	.	.	PUNCT
ijtc-1024	159	1	instead	instead	ADV
ijtc-1024	159	2	,	,	PUNCT
ijtc-1024	159	3	csr	csr	X
ijtc-1024	159	4	improves	improve	VERB
ijtc-1024	159	5	the	the	DET
ijtc-1024	159	6	reputation	reputation	NOUN
ijtc-1024	159	7	of	of	ADP
ijtc-1024	159	8	a	a	DET
ijtc-1024	159	9	firm	firm	NOUN
ijtc-1024	159	10	contributing	contribute	VERB
ijtc-1024	159	11	to	to	ADP
ijtc-1024	159	12	increased	increase	VERB
ijtc-1024	159	13	stock	stock	NOUN
ijtc-1024	159	14	returns	return	NOUN
ijtc-1024	159	15	and	and	CCONJ
ijtc-1024	159	16	long	long	ADJ
ijtc-1024	159	17	-	-	PUNCT
ijtc-1024	159	18	term	term	NOUN
ijtc-1024	159	19	financial	financial	ADJ
ijtc-1024	159	20	performance	performance	NOUN
ijtc-1024	159	21	(	(	PUNCT
ijtc-1024	159	22	meier	meier	NOUN
ijtc-1024	159	23	,	,	PUNCT
ijtc-1024	159	24	2018	2018	NUM
ijtc-1024	159	25	)	)	PUNCT
ijtc-1024	159	26	.	.	PUNCT
ijtc-1024	160	1	the	the	DET
ijtc-1024	160	2	mechanisms	mechanism	NOUN
ijtc-1024	160	3	through	through	ADP
ijtc-1024	160	4	which	which	PRON
ijtc-1024	160	5	csr	csr	NOUN
ijtc-1024	160	6	practices	practice	NOUN
ijtc-1024	160	7	can	can	AUX
ijtc-1024	160	8	impact	impact	VERB
ijtc-1024	160	9	financial	financial	ADJ
ijtc-1024	160	10	performance	performance	NOUN
ijtc-1024	160	11	include	include	VERB
ijtc-1024	160	12	enhanced	enhance	VERB
ijtc-1024	160	13	firm	firm	ADJ
ijtc-1024	160	14	reputation	reputation	NOUN
ijtc-1024	160	15	,	,	PUNCT
ijtc-1024	160	16	increased	increase	VERB
ijtc-1024	160	17	innovation	innovation	NOUN
ijtc-1024	160	18	capabilities	capability	NOUN
ijtc-1024	160	19	,	,	PUNCT
ijtc-1024	160	20	customer	customer	NOUN
ijtc-1024	160	21	loyalty	loyalty	NOUN
ijtc-1024	160	22	,	,	PUNCT
ijtc-1024	160	23	and	and	CCONJ
ijtc-1024	160	24	customer	customer	NOUN
ijtc-1024	160	25	satisfaction	satisfaction	NOUN
ijtc-1024	160	26	(	(	PUNCT
ijtc-1024	160	27	meier	meier	NOUN
ijtc-1024	160	28	,	,	PUNCT
ijtc-1024	160	29	2018	2018	NUM
ijtc-1024	160	30	)	)	PUNCT
ijtc-1024	160	31	.	.	PUNCT
ijtc-1024	161	1	some	some	DET
ijtc-1024	161	2	studies	study	NOUN
ijtc-1024	161	3	have	have	AUX
ijtc-1024	161	4	also	also	ADV
ijtc-1024	161	5	found	find	VERB
ijtc-1024	161	6	that	that	SCONJ
ijtc-1024	161	7	csr	csr	NOUN
ijtc-1024	161	8	initiatives	initiative	NOUN
ijtc-1024	161	9	can	can	AUX
ijtc-1024	161	10	enhance	enhance	VERB
ijtc-1024	161	11	employee	employee	NOUN
ijtc-1024	161	12	organizational	organizational	ADJ
ijtc-1024	161	13	commitment	commitment	NOUN
ijtc-1024	161	14	and	and	CCONJ
ijtc-1024	161	15	organizational	organizational	ADJ
ijtc-1024	161	16	performance	performance	NOUN
ijtc-1024	161	17	,	,	PUNCT
ijtc-1024	161	18	and	and	CCONJ
ijtc-1024	161	19	most	most	ADJ
ijtc-1024	161	20	workers	worker	NOUN
ijtc-1024	161	21	like	like	VERB
ijtc-1024	161	22	to	to	PART
ijtc-1024	161	23	work	work	VERB
ijtc-1024	161	24	and	and	CCONJ
ijtc-1024	161	25	can	can	AUX
ijtc-1024	161	26	attract	attract	VERB
ijtc-1024	161	27	more	more	ADJ
ijtc-1024	161	28	potential	potential	ADJ
ijtc-1024	161	29	employees	employee	NOUN
ijtc-1024	161	30	for	for	ADP
ijtc-1024	161	31	an	an	DET
ijtc-1024	161	32	organization	organization	NOUN
ijtc-1024	161	33	that	that	PRON
ijtc-1024	161	34	has	have	VERB
ijtc-1024	161	35	an	an	DET
ijtc-1024	161	36	excellent	excellent	ADJ
ijtc-1024	161	37	reputation	reputation	NOUN
ijtc-1024	161	38	for	for	ADP
ijtc-1024	161	39	being	be	AUX
ijtc-1024	161	40	socially	socially	ADV
ijtc-1024	161	41	responsible	responsible	ADJ
ijtc-1024	161	42	(	(	PUNCT
ijtc-1024	161	43	sameer	sameer	NOUN
ijtc-1024	161	44	,	,	PUNCT
ijtc-1024	161	45	2021	2021	NUM
ijtc-1024	161	46	)	)	PUNCT
ijtc-1024	161	47	.	.	PUNCT
ijtc-1024	162	1	industry	industry	NOUN
ijtc-1024	162	2	implications	implication	VERB
ijtc-1024	162	3	the	the	DET
ijtc-1024	162	4	research	research	NOUN
ijtc-1024	162	5	findings	finding	VERB
ijtc-1024	162	6	that	that	SCONJ
ijtc-1024	162	7	environmental	environmental	ADJ
ijtc-1024	162	8	audits	audits	NOUN
ijtc-1024	162	9	and	and	CCONJ
ijtc-1024	162	10	corporate	corporate	ADJ
ijtc-1024	162	11	social	social	ADJ
ijtc-1024	162	12	responsibility	responsibility	NOUN
ijtc-1024	162	13	(	(	PUNCT
ijtc-1024	162	14	csr	csr	NOUN
ijtc-1024	162	15	)	)	PUNCT
ijtc-1024	162	16	practices	practice	NOUN
ijtc-1024	162	17	have	have	VERB
ijtc-1024	162	18	a	a	DET
ijtc-1024	162	19	positive	positive	ADJ
ijtc-1024	162	20	and	and	CCONJ
ijtc-1024	162	21	significant	significant	ADJ
ijtc-1024	162	22	impact	impact	NOUN
ijtc-1024	162	23	on	on	ADP
ijtc-1024	162	24	the	the	DET
ijtc-1024	162	25	financial	financial	ADJ
ijtc-1024	162	26	performance	performance	NOUN
ijtc-1024	162	27	of	of	ADP
ijtc-1024	162	28	small	small	ADJ
ijtc-1024	162	29	and	and	CCONJ
ijtc-1024	162	30	medium	medium	ADJ
ijtc-1024	162	31	manufacturing	manufacture	VERB
ijtc-1024	162	32	companies	company	NOUN
ijtc-1024	162	33	in	in	ADP
ijtc-1024	162	34	indonesia	indonesia	PROPN
ijtc-1024	162	35	carry	carry	VERB
ijtc-1024	162	36	significant	significant	ADJ
ijtc-1024	162	37	industry	industry	NOUN
ijtc-1024	162	38	implications	implication	NOUN
ijtc-1024	162	39	.	.	PUNCT
ijtc-1024	163	1	these	these	DET
ijtc-1024	163	2	companies	company	NOUN
ijtc-1024	163	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	163	4	environmental	environmental	ADJ
ijtc-1024	163	5	audit	audit	NOUN
ijtc-1024	163	6	and	and	CCONJ
ijtc-1024	163	7	csr	csr	NOUN
ijtc-1024	163	8	practices	practice	NOUN
ijtc-1024	163	9	on	on	ADP
ijtc-1024	163	10	the	the	DET
ijtc-1024	163	11	financial	financial	ADJ
ijtc-1024	163	12	performance	performance	NOUN
ijtc-1024	163	13	of	of	ADP
ijtc-1024	163	14	small	small	ADJ
ijtc-1024	163	15	and	and	CCONJ
ijtc-1024	163	16	medium	medium	ADJ
ijtc-1024	163	17	manufacturing	manufacture	VERB
ijtc-1024	163	18	companies	company	NOUN
ijtc-1024	163	19	in	in	ADP
ijtc-1024	163	20	indonesi	indonesi	NOUN
ijtc-1024	163	21	nugrahanti	nugrahanti	PROPN
ijtc-1024	163	22	and	and	CCONJ
ijtc-1024	163	23	lysandra	lysandra	VERB
ijtc-1024	163	24	333	333	NUM
ijtc-1024	163	25	|	|	ADV
ijtc-1024	163	26	ilomata	ilomata	PROPN
ijtc-1024	163	27	international	international	ADJ
ijtc-1024	163	28	journal	journal	NOUN
ijtc-1024	163	29	of	of	ADP
ijtc-1024	163	30	tax	tax	PROPN
ijtc-1024	163	31	&	&	CCONJ
ijtc-1024	163	32	accounting	accounting	PROPN
ijtc-1024	163	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	163	34	can	can	AUX
ijtc-1024	163	35	gain	gain	VERB
ijtc-1024	163	36	a	a	DET
ijtc-1024	163	37	competitive	competitive	ADJ
ijtc-1024	163	38	edge	edge	NOUN
ijtc-1024	163	39	by	by	ADP
ijtc-1024	163	40	emphasizing	emphasize	VERB
ijtc-1024	163	41	these	these	DET
ijtc-1024	163	42	practices	practice	NOUN
ijtc-1024	163	43	,	,	PUNCT
ijtc-1024	163	44	attracting	attract	VERB
ijtc-1024	163	45	environmentally	environmentally	ADV
ijtc-1024	163	46	conscious	conscious	ADJ
ijtc-1024	163	47	consumers	consumer	NOUN
ijtc-1024	163	48	,	,	PUNCT
ijtc-1024	163	49	and	and	CCONJ
ijtc-1024	163	50	opening	open	VERB
ijtc-1024	163	51	up	up	ADP
ijtc-1024	163	52	new	new	ADJ
ijtc-1024	163	53	market	market	NOUN
ijtc-1024	163	54	segments	segment	NOUN
ijtc-1024	163	55	.	.	PUNCT
ijtc-1024	164	1	ensuring	ensure	VERB
ijtc-1024	164	2	compliance	compliance	NOUN
ijtc-1024	164	3	with	with	ADP
ijtc-1024	164	4	environmental	environmental	ADJ
ijtc-1024	164	5	and	and	CCONJ
ijtc-1024	164	6	social	social	ADJ
ijtc-1024	164	7	regulations	regulation	NOUN
ijtc-1024	164	8	becomes	become	VERB
ijtc-1024	164	9	easier	easy	ADJ
ijtc-1024	164	10	,	,	PUNCT
ijtc-1024	164	11	reducing	reduce	VERB
ijtc-1024	164	12	the	the	DET
ijtc-1024	164	13	risk	risk	NOUN
ijtc-1024	164	14	of	of	ADP
ijtc-1024	164	15	fines	fine	NOUN
ijtc-1024	164	16	and	and	CCONJ
ijtc-1024	164	17	legal	legal	ADJ
ijtc-1024	164	18	issues	issue	NOUN
ijtc-1024	164	19	.	.	PUNCT
ijtc-1024	165	1	additionally	additionally	ADV
ijtc-1024	165	2	,	,	PUNCT
ijtc-1024	165	3	implementing	implement	VERB
ijtc-1024	165	4	strong	strong	ADJ
ijtc-1024	165	5	environmental	environmental	ADJ
ijtc-1024	165	6	and	and	CCONJ
ijtc-1024	165	7	social	social	ADJ
ijtc-1024	165	8	responsibility	responsibility	NOUN
ijtc-1024	165	9	measures	measure	NOUN
ijtc-1024	165	10	enables	enable	VERB
ijtc-1024	165	11	better	well	ADJ
ijtc-1024	165	12	risk	risk	NOUN
ijtc-1024	165	13	mitigation	mitigation	NOUN
ijtc-1024	165	14	,	,	PUNCT
ijtc-1024	165	15	access	access	NOUN
ijtc-1024	165	16	to	to	ADP
ijtc-1024	165	17	capital	capital	NOUN
ijtc-1024	165	18	,	,	PUNCT
ijtc-1024	165	19	brand	brand	NOUN
ijtc-1024	165	20	enhancement	enhancement	NOUN
ijtc-1024	165	21	,	,	PUNCT
ijtc-1024	165	22	cost	cost	NOUN
ijtc-1024	165	23	reduction	reduction	NOUN
ijtc-1024	165	24	,	,	PUNCT
ijtc-1024	165	25	and	and	CCONJ
ijtc-1024	165	26	the	the	DET
ijtc-1024	165	27	development	development	NOUN
ijtc-1024	165	28	of	of	ADP
ijtc-1024	165	29	a	a	DET
ijtc-1024	165	30	sustainable	sustainable	ADJ
ijtc-1024	165	31	supply	supply	NOUN
ijtc-1024	165	32	chain	chain	NOUN
ijtc-1024	165	33	.	.	PUNCT
ijtc-1024	166	1	it	it	PRON
ijtc-1024	166	2	also	also	ADV
ijtc-1024	166	3	enhances	enhance	VERB
ijtc-1024	166	4	employee	employee	NOUN
ijtc-1024	166	5	engagement	engagement	NOUN
ijtc-1024	166	6	and	and	CCONJ
ijtc-1024	166	7	attracts	attract	VERB
ijtc-1024	166	8	top	top	ADJ
ijtc-1024	166	9	talent	talent	NOUN
ijtc-1024	166	10	.	.	PUNCT
ijtc-1024	167	1	overall	overall	ADV
ijtc-1024	167	2	,	,	PUNCT
ijtc-1024	167	3	these	these	DET
ijtc-1024	167	4	findings	finding	NOUN
ijtc-1024	167	5	highlight	highlight	VERB
ijtc-1024	167	6	the	the	DET
ijtc-1024	167	7	potential	potential	NOUN
ijtc-1024	167	8	for	for	ADP
ijtc-1024	167	9	long	long	ADJ
ijtc-1024	167	10	-	-	PUNCT
ijtc-1024	167	11	term	term	NOUN
ijtc-1024	167	12	sustainability	sustainability	NOUN
ijtc-1024	167	13	and	and	CCONJ
ijtc-1024	167	14	prosperity	prosperity	NOUN
ijtc-1024	167	15	in	in	ADP
ijtc-1024	167	16	the	the	DET
ijtc-1024	167	17	manufacturing	manufacturing	NOUN
ijtc-1024	167	18	sector	sector	NOUN
ijtc-1024	167	19	in	in	ADP
ijtc-1024	167	20	indonesia	indonesia	PROPN
ijtc-1024	167	21	through	through	ADP
ijtc-1024	167	22	the	the	DET
ijtc-1024	167	23	adoption	adoption	NOUN
ijtc-1024	167	24	of	of	ADP
ijtc-1024	167	25	responsible	responsible	ADJ
ijtc-1024	167	26	business	business	NOUN
ijtc-1024	167	27	practices	practice	NOUN
ijtc-1024	167	28	.	.	PUNCT
ijtc-1024	168	1	theoretical	theoretical	ADJ
ijtc-1024	168	2	contributions	contribution	NOUN
ijtc-1024	168	3	the	the	DET
ijtc-1024	168	4	research	research	NOUN
ijtc-1024	168	5	findings	finding	NOUN
ijtc-1024	168	6	,	,	PUNCT
ijtc-1024	168	7	which	which	PRON
ijtc-1024	168	8	highlight	highlight	VERB
ijtc-1024	168	9	the	the	DET
ijtc-1024	168	10	positive	positive	ADJ
ijtc-1024	168	11	and	and	CCONJ
ijtc-1024	168	12	significant	significant	ADJ
ijtc-1024	168	13	impact	impact	NOUN
ijtc-1024	168	14	of	of	ADP
ijtc-1024	168	15	environmental	environmental	ADJ
ijtc-1024	168	16	audits	audits	NOUN
ijtc-1024	168	17	and	and	CCONJ
ijtc-1024	168	18	corporate	corporate	ADJ
ijtc-1024	168	19	social	social	ADJ
ijtc-1024	168	20	responsibility	responsibility	NOUN
ijtc-1024	168	21	(	(	PUNCT
ijtc-1024	168	22	csr	csr	NOUN
ijtc-1024	168	23	)	)	PUNCT
ijtc-1024	168	24	practices	practice	NOUN
ijtc-1024	168	25	on	on	ADP
ijtc-1024	168	26	the	the	DET
ijtc-1024	168	27	financial	financial	ADJ
ijtc-1024	168	28	performance	performance	NOUN
ijtc-1024	168	29	of	of	ADP
ijtc-1024	168	30	small	small	ADJ
ijtc-1024	168	31	and	and	CCONJ
ijtc-1024	168	32	medium	medium	ADJ
ijtc-1024	168	33	manufacturing	manufacture	VERB
ijtc-1024	168	34	companies	company	NOUN
ijtc-1024	168	35	in	in	ADP
ijtc-1024	168	36	indonesia	indonesia	PROPN
ijtc-1024	168	37	,	,	PUNCT
ijtc-1024	168	38	make	make	VERB
ijtc-1024	168	39	a	a	DET
ijtc-1024	168	40	noteworthy	noteworthy	ADJ
ijtc-1024	168	41	theoretical	theoretical	ADJ
ijtc-1024	168	42	contribution	contribution	NOUN
ijtc-1024	168	43	to	to	ADP
ijtc-1024	168	44	the	the	DET
ijtc-1024	168	45	fields	field	NOUN
ijtc-1024	168	46	of	of	ADP
ijtc-1024	168	47	sustainability	sustainability	NOUN
ijtc-1024	168	48	and	and	CCONJ
ijtc-1024	168	49	corporate	corporate	ADJ
ijtc-1024	168	50	governance	governance	NOUN
ijtc-1024	168	51	.	.	PUNCT
ijtc-1024	169	1	these	these	DET
ijtc-1024	169	2	results	result	NOUN
ijtc-1024	169	3	expand	expand	VERB
ijtc-1024	169	4	our	our	PRON
ijtc-1024	169	5	understanding	understanding	NOUN
ijtc-1024	169	6	of	of	ADP
ijtc-1024	169	7	the	the	DET
ijtc-1024	169	8	relationship	relationship	NOUN
ijtc-1024	169	9	between	between	ADP
ijtc-1024	169	10	sustainable	sustainable	ADJ
ijtc-1024	169	11	business	business	NOUN
ijtc-1024	169	12	practices	practice	NOUN
ijtc-1024	169	13	and	and	CCONJ
ijtc-1024	169	14	financial	financial	ADJ
ijtc-1024	169	15	outcomes	outcome	NOUN
ijtc-1024	169	16	,	,	PUNCT
ijtc-1024	169	17	particularly	particularly	ADV
ijtc-1024	169	18	within	within	ADP
ijtc-1024	169	19	the	the	DET
ijtc-1024	169	20	unique	unique	ADJ
ijtc-1024	169	21	context	context	NOUN
ijtc-1024	169	22	of	of	ADP
ijtc-1024	169	23	smaller	small	ADJ
ijtc-1024	169	24	enterprises	enterprise	NOUN
ijtc-1024	169	25	operating	operate	VERB
ijtc-1024	169	26	in	in	ADP
ijtc-1024	169	27	a	a	DET
ijtc-1024	169	28	developing	develop	VERB
ijtc-1024	169	29	economy	economy	NOUN
ijtc-1024	169	30	.	.	PUNCT
ijtc-1024	170	1	these	these	DET
ijtc-1024	170	2	findings	finding	NOUN
ijtc-1024	170	3	underscore	underscore	VERB
ijtc-1024	170	4	the	the	DET
ijtc-1024	170	5	necessity	necessity	NOUN
ijtc-1024	170	6	of	of	ADP
ijtc-1024	170	7	integrating	integrate	VERB
ijtc-1024	170	8	sustainability	sustainability	NOUN
ijtc-1024	170	9	considerations	consideration	NOUN
ijtc-1024	170	10	into	into	ADP
ijtc-1024	170	11	financial	financial	ADJ
ijtc-1024	170	12	theories	theory	NOUN
ijtc-1024	170	13	and	and	CCONJ
ijtc-1024	170	14	models	model	NOUN
ijtc-1024	170	15	.	.	PUNCT
ijtc-1024	171	1	they	they	PRON
ijtc-1024	171	2	challenge	challenge	VERB
ijtc-1024	171	3	the	the	DET
ijtc-1024	171	4	traditional	traditional	ADJ
ijtc-1024	171	5	separation	separation	NOUN
ijtc-1024	171	6	of	of	ADP
ijtc-1024	171	7	environmental	environmental	ADJ
ijtc-1024	171	8	and	and	CCONJ
ijtc-1024	171	9	social	social	ADJ
ijtc-1024	171	10	responsibility	responsibility	NOUN
ijtc-1024	171	11	from	from	ADP
ijtc-1024	171	12	financial	financial	ADJ
ijtc-1024	171	13	performance	performance	NOUN
ijtc-1024	171	14	evaluation	evaluation	NOUN
ijtc-1024	171	15	,	,	PUNCT
ijtc-1024	171	16	emphasizing	emphasize	VERB
ijtc-1024	171	17	the	the	DET
ijtc-1024	171	18	need	need	NOUN
ijtc-1024	171	19	for	for	ADP
ijtc-1024	171	20	a	a	DET
ijtc-1024	171	21	more	more	ADV
ijtc-1024	171	22	holistic	holistic	ADJ
ijtc-1024	171	23	approach	approach	NOUN
ijtc-1024	171	24	to	to	ADP
ijtc-1024	171	25	business	business	NOUN
ijtc-1024	171	26	analysis	analysis	NOUN
ijtc-1024	171	27	.	.	PUNCT
ijtc-1024	172	1	the	the	DET
ijtc-1024	172	2	theoretical	theoretical	ADJ
ijtc-1024	172	3	implications	implication	NOUN
ijtc-1024	172	4	of	of	ADP
ijtc-1024	172	5	this	this	DET
ijtc-1024	172	6	research	research	NOUN
ijtc-1024	172	7	align	align	NOUN
ijtc-1024	172	8	with	with	ADP
ijtc-1024	172	9	the	the	DET
ijtc-1024	172	10	resourcebased	resourcebased	ADJ
ijtc-1024	172	11	view	view	NOUN
ijtc-1024	172	12	(	(	PUNCT
ijtc-1024	172	13	rbv	rbv	NOUN
ijtc-1024	172	14	)	)	PUNCT
ijtc-1024	172	15	theory	theory	NOUN
ijtc-1024	172	16	,	,	PUNCT
ijtc-1024	172	17	suggesting	suggest	VERB
ijtc-1024	172	18	that	that	SCONJ
ijtc-1024	172	19	sustainability	sustainability	NOUN
ijtc-1024	172	20	practices	practice	NOUN
ijtc-1024	172	21	can	can	AUX
ijtc-1024	172	22	be	be	AUX
ijtc-1024	172	23	viewed	view	VERB
ijtc-1024	172	24	as	as	ADP
ijtc-1024	172	25	valuable	valuable	ADJ
ijtc-1024	172	26	and	and	CCONJ
ijtc-1024	172	27	rare	rare	ADJ
ijtc-1024	172	28	resources	resource	NOUN
ijtc-1024	172	29	for	for	ADP
ijtc-1024	172	30	firms	firm	NOUN
ijtc-1024	172	31	.	.	PUNCT
ijtc-1024	173	1	this	this	PRON
ijtc-1024	173	2	extends	extend	VERB
ijtc-1024	173	3	our	our	PRON
ijtc-1024	173	4	comprehension	comprehension	NOUN
ijtc-1024	173	5	of	of	ADP
ijtc-1024	173	6	how	how	SCONJ
ijtc-1024	173	7	these	these	DET
ijtc-1024	173	8	resources	resource	NOUN
ijtc-1024	173	9	can	can	AUX
ijtc-1024	173	10	contribute	contribute	VERB
ijtc-1024	173	11	to	to	ADP
ijtc-1024	173	12	a	a	DET
ijtc-1024	173	13	firm	firm	NOUN
ijtc-1024	173	14	's	's	PART
ijtc-1024	173	15	competitive	competitive	ADJ
ijtc-1024	173	16	advantage	advantage	NOUN
ijtc-1024	173	17	and	and	CCONJ
ijtc-1024	173	18	ultimately	ultimately	ADV
ijtc-1024	173	19	influence	influence	VERB
ijtc-1024	173	20	its	its	PRON
ijtc-1024	173	21	financial	financial	ADJ
ijtc-1024	173	22	performance	performance	NOUN
ijtc-1024	173	23	.	.	PUNCT
ijtc-1024	174	1	furthermore	furthermore	ADV
ijtc-1024	174	2	,	,	PUNCT
ijtc-1024	174	3	the	the	DET
ijtc-1024	174	4	research	research	NOUN
ijtc-1024	174	5	supports	support	VERB
ijtc-1024	174	6	stakeholder	stakeholder	NOUN
ijtc-1024	174	7	theory	theory	NOUN
ijtc-1024	174	8	by	by	ADP
ijtc-1024	174	9	demonstrating	demonstrate	VERB
ijtc-1024	174	10	that	that	SCONJ
ijtc-1024	174	11	a	a	DET
ijtc-1024	174	12	firm	firm	NOUN
ijtc-1024	174	13	's	's	PART
ijtc-1024	174	14	responsiveness	responsiveness	NOUN
ijtc-1024	174	15	to	to	ADP
ijtc-1024	174	16	the	the	DET
ijtc-1024	174	17	demands	demand	NOUN
ijtc-1024	174	18	and	and	CCONJ
ijtc-1024	174	19	expectations	expectation	NOUN
ijtc-1024	174	20	of	of	ADP
ijtc-1024	174	21	various	various	ADJ
ijtc-1024	174	22	stakeholders	stakeholder	NOUN
ijtc-1024	174	23	,	,	PUNCT
ijtc-1024	174	24	including	include	VERB
ijtc-1024	174	25	customers	customer	NOUN
ijtc-1024	174	26	,	,	PUNCT
ijtc-1024	174	27	regulators	regulator	NOUN
ijtc-1024	174	28	,	,	PUNCT
ijtc-1024	174	29	and	and	CCONJ
ijtc-1024	174	30	the	the	DET
ijtc-1024	174	31	environment	environment	NOUN
ijtc-1024	174	32	,	,	PUNCT
ijtc-1024	174	33	can	can	AUX
ijtc-1024	174	34	lead	lead	VERB
ijtc-1024	174	35	to	to	ADP
ijtc-1024	174	36	enhanced	enhanced	ADJ
ijtc-1024	174	37	financial	financial	ADJ
ijtc-1024	174	38	results	result	NOUN
ijtc-1024	174	39	.	.	PUNCT
ijtc-1024	175	1	this	this	PRON
ijtc-1024	175	2	highlights	highlight	VERB
ijtc-1024	175	3	the	the	DET
ijtc-1024	175	4	importance	importance	NOUN
ijtc-1024	175	5	of	of	ADP
ijtc-1024	175	6	considering	consider	VERB
ijtc-1024	175	7	a	a	DET
ijtc-1024	175	8	broader	broad	ADJ
ijtc-1024	175	9	set	set	NOUN
ijtc-1024	175	10	of	of	ADP
ijtc-1024	175	11	stakeholders	stakeholder	NOUN
ijtc-1024	175	12	in	in	ADP
ijtc-1024	175	13	strategic	strategic	ADJ
ijtc-1024	175	14	decision	decision	NOUN
ijtc-1024	175	15	-	-	PUNCT
ijtc-1024	175	16	making	make	VERB
ijtc-1024	175	17	processes	process	NOUN
ijtc-1024	175	18	.	.	PUNCT
ijtc-1024	176	1	from	from	ADP
ijtc-1024	176	2	an	an	DET
ijtc-1024	176	3	institutional	institutional	ADJ
ijtc-1024	176	4	theory	theory	NOUN
ijtc-1024	176	5	perspective	perspective	NOUN
ijtc-1024	176	6	,	,	PUNCT
ijtc-1024	176	7	the	the	DET
ijtc-1024	176	8	study	study	NOUN
ijtc-1024	176	9	sheds	shed	VERB
ijtc-1024	176	10	light	light	NOUN
ijtc-1024	176	11	on	on	ADP
ijtc-1024	176	12	how	how	SCONJ
ijtc-1024	176	13	institutional	institutional	ADJ
ijtc-1024	176	14	pressures	pressure	NOUN
ijtc-1024	176	15	and	and	CCONJ
ijtc-1024	176	16	norms	norm	NOUN
ijtc-1024	176	17	related	relate	VERB
ijtc-1024	176	18	to	to	ADP
ijtc-1024	176	19	environmental	environmental	ADJ
ijtc-1024	176	20	and	and	CCONJ
ijtc-1024	176	21	social	social	ADJ
ijtc-1024	176	22	responsibility	responsibility	NOUN
ijtc-1024	176	23	can	can	AUX
ijtc-1024	176	24	shape	shape	VERB
ijtc-1024	176	25	the	the	DET
ijtc-1024	176	26	behavior	behavior	NOUN
ijtc-1024	176	27	of	of	ADP
ijtc-1024	176	28	small	small	ADJ
ijtc-1024	176	29	and	and	CCONJ
ijtc-1024	176	30	medium	medium	ADJ
ijtc-1024	176	31	manufacturing	manufacture	VERB
ijtc-1024	176	32	companies	company	NOUN
ijtc-1024	176	33	in	in	ADP
ijtc-1024	176	34	indonesia	indonesia	PROPN
ijtc-1024	176	35	.	.	PUNCT
ijtc-1024	177	1	this	this	PRON
ijtc-1024	177	2	contributes	contribute	VERB
ijtc-1024	177	3	to	to	ADP
ijtc-1024	177	4	our	our	PRON
ijtc-1024	177	5	understanding	understanding	NOUN
ijtc-1024	177	6	of	of	ADP
ijtc-1024	177	7	how	how	SCONJ
ijtc-1024	177	8	institutions	institution	NOUN
ijtc-1024	177	9	influence	influence	VERB
ijtc-1024	177	10	corporate	corporate	ADJ
ijtc-1024	177	11	practices	practice	NOUN
ijtc-1024	177	12	and	and	CCONJ
ijtc-1024	177	13	strategic	strategic	ADJ
ijtc-1024	177	14	decision-making.additionally	decision-making.additionally	ADV
ijtc-1024	177	15	,	,	PUNCT
ijtc-1024	177	16	the	the	DET
ijtc-1024	177	17	research	research	NOUN
ijtc-1024	177	18	provides	provide	VERB
ijtc-1024	177	19	valuable	valuable	ADJ
ijtc-1024	177	20	insights	insight	NOUN
ijtc-1024	177	21	into	into	ADP
ijtc-1024	177	22	sustainability	sustainability	NOUN
ijtc-1024	177	23	and	and	CCONJ
ijtc-1024	177	24	csr	csr	NOUN
ijtc-1024	177	25	practices	practice	NOUN
ijtc-1024	177	26	within	within	ADP
ijtc-1024	177	27	the	the	DET
ijtc-1024	177	28	context	context	NOUN
ijtc-1024	177	29	of	of	ADP
ijtc-1024	177	30	an	an	DET
ijtc-1024	177	31	emerging	emerge	VERB
ijtc-1024	177	32	market	market	NOUN
ijtc-1024	177	33	.	.	PUNCT
ijtc-1024	178	1	it	it	PRON
ijtc-1024	178	2	offers	offer	VERB
ijtc-1024	178	3	a	a	DET
ijtc-1024	178	4	deeper	deep	ADJ
ijtc-1024	178	5	understanding	understanding	NOUN
ijtc-1024	178	6	of	of	ADP
ijtc-1024	178	7	the	the	DET
ijtc-1024	178	8	dynamics	dynamic	NOUN
ijtc-1024	178	9	and	and	CCONJ
ijtc-1024	178	10	challenges	challenge	VERB
ijtc-1024	178	11	specific	specific	ADJ
ijtc-1024	178	12	to	to	ADP
ijtc-1024	178	13	such	such	ADJ
ijtc-1024	178	14	economies	economy	NOUN
ijtc-1024	178	15	,	,	PUNCT
ijtc-1024	178	16	contributing	contribute	VERB
ijtc-1024	178	17	to	to	ADP
ijtc-1024	178	18	the	the	DET
ijtc-1024	178	19	broader	broad	ADJ
ijtc-1024	178	20	body	body	NOUN
ijtc-1024	178	21	of	of	ADP
ijtc-1024	178	22	knowledge	knowledge	NOUN
ijtc-1024	178	23	on	on	ADP
ijtc-1024	178	24	sustainable	sustainable	ADJ
ijtc-1024	178	25	business	business	NOUN
ijtc-1024	178	26	practices	practice	NOUN
ijtc-1024	178	27	in	in	ADP
ijtc-1024	178	28	diverse	diverse	ADJ
ijtc-1024	178	29	global	global	ADJ
ijtc-1024	178	30	settings	setting	NOUN
ijtc-1024	178	31	.	.	PUNCT
ijtc-1024	179	1	this	this	DET
ijtc-1024	179	2	research	research	NOUN
ijtc-1024	179	3	also	also	ADV
ijtc-1024	179	4	has	have	VERB
ijtc-1024	179	5	limitation	limitation	NOUN
ijtc-1024	179	6	that	that	PRON
ijtc-1024	179	7	can	can	AUX
ijtc-1024	179	8	be	be	AUX
ijtc-1024	179	9	used	use	VERB
ijtc-1024	179	10	as	as	ADP
ijtc-1024	179	11	material	material	NOUN
ijtc-1024	179	12	for	for	ADP
ijtc-1024	179	13	future	future	ADJ
ijtc-1024	179	14	research	research	NOUN
ijtc-1024	179	15	.	.	PUNCT
ijtc-1024	180	1	this	this	DET
ijtc-1024	180	2	research	research	NOUN
ijtc-1024	180	3	uses	use	VERB
ijtc-1024	180	4	a	a	DET
ijtc-1024	180	5	sample	sample	NOUN
ijtc-1024	180	6	of	of	ADP
ijtc-1024	180	7	30	30	NUM
ijtc-1024	180	8	small	small	ADJ
ijtc-1024	180	9	and	and	CCONJ
ijtc-1024	180	10	medium	medium	NOUN
ijtc-1024	180	11	businesses	business	NOUN
ijtc-1024	180	12	,	,	PUNCT
ijtc-1024	180	13	while	while	SCONJ
ijtc-1024	180	14	the	the	DET
ijtc-1024	180	15	number	number	NOUN
ijtc-1024	180	16	of	of	ADP
ijtc-1024	180	17	manufacturing	manufacturing	NOUN
ijtc-1024	180	18	companies	company	NOUN
ijtc-1024	180	19	in	in	ADP
ijtc-1024	180	20	indonesia	indonesia	PROPN
ijtc-1024	180	21	is	be	AUX
ijtc-1024	180	22	very	very	ADV
ijtc-1024	180	23	large	large	ADJ
ijtc-1024	180	24	and	and	CCONJ
ijtc-1024	180	25	at	at	ADP
ijtc-1024	180	26	various	various	ADJ
ijtc-1024	180	27	different	different	ADJ
ijtc-1024	180	28	levels	level	NOUN
ijtc-1024	180	29	.	.	PUNCT
ijtc-1024	181	1	future	future	ADJ
ijtc-1024	181	2	research	research	NOUN
ijtc-1024	181	3	can	can	AUX
ijtc-1024	181	4	be	be	AUX
ijtc-1024	181	5	directed	direct	VERB
ijtc-1024	181	6	to	to	PART
ijtc-1024	181	7	target	target	VERB
ijtc-1024	181	8	more	more	ADJ
ijtc-1024	181	9	samples	sample	NOUN
ijtc-1024	181	10	with	with	ADP
ijtc-1024	181	11	different	different	ADJ
ijtc-1024	181	12	categories	category	NOUN
ijtc-1024	181	13	,	,	PUNCT
ijtc-1024	181	14	such	such	ADJ
ijtc-1024	181	15	as	as	ADP
ijtc-1024	181	16	large	large	ADJ
ijtc-1024	181	17	-	-	PUNCT
ijtc-1024	181	18	scale	scale	NOUN
ijtc-1024	181	19	and	and	CCONJ
ijtc-1024	181	20	multinational	multinational	ADJ
ijtc-1024	181	21	companies	company	NOUN
ijtc-1024	181	22	.	.	PUNCT
ijtc-1024	182	1	thus	thus	ADV
ijtc-1024	182	2	,	,	PUNCT
ijtc-1024	182	3	it	it	PRON
ijtc-1024	182	4	is	be	AUX
ijtc-1024	182	5	believed	believe	VERB
ijtc-1024	182	6	that	that	SCONJ
ijtc-1024	182	7	the	the	DET
ijtc-1024	182	8	research	research	NOUN
ijtc-1024	182	9	results	result	NOUN
ijtc-1024	182	10	can	can	AUX
ijtc-1024	182	11	show	show	VERB
ijtc-1024	182	12	more	more	ADV
ijtc-1024	182	13	interesting	interesting	ADJ
ijtc-1024	182	14	and	and	CCONJ
ijtc-1024	182	15	broader	broad	ADJ
ijtc-1024	182	16	results	result	NOUN
ijtc-1024	182	17	,	,	PUNCT
ijtc-1024	182	18	especially	especially	ADV
ijtc-1024	182	19	in	in	ADP
ijtc-1024	182	20	terms	term	NOUN
ijtc-1024	182	21	of	of	ADP
ijtc-1024	182	22	research	research	NOUN
ijtc-1024	182	23	implications	implication	NOUN
ijtc-1024	182	24	for	for	ADP
ijtc-1024	182	25	the	the	DET
ijtc-1024	182	26	indonesian	indonesian	ADJ
ijtc-1024	182	27	economy	economy	NOUN
ijtc-1024	182	28	in	in	ADP
ijtc-1024	182	29	general	general	ADJ
ijtc-1024	182	30	.	.	PUNCT
ijtc-1024	183	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	183	2	environmental	environmental	ADJ
ijtc-1024	183	3	audit	audit	NOUN
ijtc-1024	183	4	and	and	CCONJ
ijtc-1024	183	5	csr	csr	NOUN
ijtc-1024	183	6	practices	practice	NOUN
ijtc-1024	183	7	on	on	ADP
ijtc-1024	183	8	the	the	DET
ijtc-1024	183	9	financial	financial	ADJ
ijtc-1024	183	10	performance	performance	NOUN
ijtc-1024	183	11	of	of	ADP
ijtc-1024	183	12	small	small	ADJ
ijtc-1024	183	13	and	and	CCONJ
ijtc-1024	183	14	medium	medium	ADJ
ijtc-1024	183	15	manufacturing	manufacture	VERB
ijtc-1024	183	16	companies	company	NOUN
ijtc-1024	183	17	in	in	ADP
ijtc-1024	183	18	indonesi	indonesi	NOUN
ijtc-1024	183	19	nugrahanti	nugrahanti	PROPN
ijtc-1024	183	20	and	and	CCONJ
ijtc-1024	183	21	lysandra	lysandra	NOUN
ijtc-1024	183	22	334	334	NUM
ijtc-1024	183	23	|	|	ADV
ijtc-1024	183	24	ilomata	ilomata	PROPN
ijtc-1024	183	25	international	international	ADJ
ijtc-1024	183	26	journal	journal	NOUN
ijtc-1024	183	27	of	of	ADP
ijtc-1024	183	28	tax	tax	PROPN
ijtc-1024	183	29	&	&	CCONJ
ijtc-1024	183	30	accounting	account	VERB
ijtc-1024	183	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	183	32	conclusion	conclusion	NOUN
ijtc-1024	183	33	this	this	DET
ijtc-1024	183	34	comprehensive	comprehensive	ADJ
ijtc-1024	183	35	study	study	NOUN
ijtc-1024	183	36	delves	delf	NOUN
ijtc-1024	183	37	into	into	ADP
ijtc-1024	183	38	the	the	DET
ijtc-1024	183	39	nuanced	nuanced	ADJ
ijtc-1024	183	40	impact	impact	NOUN
ijtc-1024	183	41	of	of	ADP
ijtc-1024	183	42	environmental	environmental	ADJ
ijtc-1024	183	43	audits	audits	NOUN
ijtc-1024	183	44	and	and	CCONJ
ijtc-1024	183	45	corporate	corporate	ADJ
ijtc-1024	183	46	social	social	ADJ
ijtc-1024	183	47	responsibility	responsibility	NOUN
ijtc-1024	183	48	(	(	PUNCT
ijtc-1024	183	49	csr	csr	NOUN
ijtc-1024	183	50	)	)	PUNCT
ijtc-1024	183	51	practices	practice	NOUN
ijtc-1024	183	52	on	on	ADP
ijtc-1024	183	53	the	the	DET
ijtc-1024	183	54	financial	financial	ADJ
ijtc-1024	183	55	performance	performance	NOUN
ijtc-1024	183	56	of	of	ADP
ijtc-1024	183	57	small	small	ADJ
ijtc-1024	183	58	and	and	CCONJ
ijtc-1024	183	59	medium	medium	ADJ
ijtc-1024	183	60	manufacturing	manufacture	VERB
ijtc-1024	183	61	companies	company	NOUN
ijtc-1024	183	62	situated	situate	VERB
ijtc-1024	183	63	in	in	ADP
ijtc-1024	183	64	indonesia	indonesia	PROPN
ijtc-1024	183	65	.	.	PUNCT
ijtc-1024	184	1	the	the	DET
ijtc-1024	184	2	examination	examination	NOUN
ijtc-1024	184	3	of	of	ADP
ijtc-1024	184	4	each	each	DET
ijtc-1024	184	5	variable	variable	NOUN
ijtc-1024	184	6	in	in	ADP
ijtc-1024	184	7	isolation	isolation	NOUN
ijtc-1024	184	8	reveals	reveal	VERB
ijtc-1024	184	9	a	a	DET
ijtc-1024	184	10	noteworthy	noteworthy	ADJ
ijtc-1024	184	11	impact	impact	NOUN
ijtc-1024	184	12	on	on	ADP
ijtc-1024	184	13	financial	financial	ADJ
ijtc-1024	184	14	performance	performance	NOUN
ijtc-1024	184	15	.	.	PUNCT
ijtc-1024	185	1	environmental	environmental	ADJ
ijtc-1024	185	2	audits	audits	NOUN
ijtc-1024	185	3	,	,	PUNCT
ijtc-1024	185	4	when	when	SCONJ
ijtc-1024	185	5	analyzed	analyze	VERB
ijtc-1024	185	6	independently	independently	ADV
ijtc-1024	185	7	,	,	PUNCT
ijtc-1024	185	8	exhibit	exhibit	VERB
ijtc-1024	185	9	a	a	DET
ijtc-1024	185	10	capacity	capacity	NOUN
ijtc-1024	185	11	to	to	PART
ijtc-1024	185	12	positively	positively	ADV
ijtc-1024	185	13	influence	influence	VERB
ijtc-1024	185	14	financial	financial	ADJ
ijtc-1024	185	15	outcomes	outcome	NOUN
ijtc-1024	185	16	.	.	PUNCT
ijtc-1024	186	1	similarly	similarly	ADV
ijtc-1024	186	2	,	,	PUNCT
ijtc-1024	186	3	isolated	isolated	ADJ
ijtc-1024	186	4	scrutiny	scrutiny	NOUN
ijtc-1024	186	5	of	of	ADP
ijtc-1024	186	6	csr	csr	NOUN
ijtc-1024	186	7	practices	practice	NOUN
ijtc-1024	186	8	reveals	reveal	VERB
ijtc-1024	186	9	a	a	DET
ijtc-1024	186	10	distinct	distinct	ADJ
ijtc-1024	186	11	positive	positive	ADJ
ijtc-1024	186	12	effect	effect	NOUN
ijtc-1024	186	13	on	on	ADP
ijtc-1024	186	14	financial	financial	ADJ
ijtc-1024	186	15	performance	performance	NOUN
ijtc-1024	186	16	.	.	PUNCT
ijtc-1024	187	1	notably	notably	ADV
ijtc-1024	187	2	,	,	PUNCT
ijtc-1024	187	3	the	the	DET
ijtc-1024	187	4	research	research	NOUN
ijtc-1024	187	5	establishes	establish	VERB
ijtc-1024	187	6	that	that	SCONJ
ijtc-1024	187	7	these	these	DET
ijtc-1024	187	8	influences	influence	NOUN
ijtc-1024	187	9	persist	persist	VERB
ijtc-1024	187	10	even	even	ADV
ijtc-1024	187	11	when	when	SCONJ
ijtc-1024	187	12	both	both	DET
ijtc-1024	187	13	environmental	environmental	ADJ
ijtc-1024	187	14	audits	audits	NOUN
ijtc-1024	187	15	and	and	CCONJ
ijtc-1024	187	16	csr	csr	NOUN
ijtc-1024	187	17	practices	practice	NOUN
ijtc-1024	187	18	are	be	AUX
ijtc-1024	187	19	concurrently	concurrently	ADV
ijtc-1024	187	20	in	in	ADP
ijtc-1024	187	21	play	play	NOUN
ijtc-1024	187	22	,	,	PUNCT
ijtc-1024	187	23	emphasizing	emphasize	VERB
ijtc-1024	187	24	the	the	DET
ijtc-1024	187	25	multifaceted	multifaceted	ADJ
ijtc-1024	187	26	nature	nature	NOUN
ijtc-1024	187	27	of	of	ADP
ijtc-1024	187	28	their	their	PRON
ijtc-1024	187	29	impact	impact	NOUN
ijtc-1024	187	30	.	.	PUNCT
ijtc-1024	188	1	the	the	DET
ijtc-1024	188	2	research	research	NOUN
ijtc-1024	188	3	employs	employ	VERB
ijtc-1024	188	4	a	a	DET
ijtc-1024	188	5	meticulous	meticulous	ADJ
ijtc-1024	188	6	approach	approach	NOUN
ijtc-1024	188	7	to	to	PART
ijtc-1024	188	8	assess	assess	VERB
ijtc-1024	188	9	the	the	DET
ijtc-1024	188	10	combined	combined	ADJ
ijtc-1024	188	11	effect	effect	NOUN
ijtc-1024	188	12	of	of	ADP
ijtc-1024	188	13	environmental	environmental	ADJ
ijtc-1024	188	14	audits	audits	NOUN
ijtc-1024	188	15	and	and	CCONJ
ijtc-1024	188	16	csr	csr	NOUN
ijtc-1024	188	17	practices	practice	NOUN
ijtc-1024	188	18	on	on	ADP
ijtc-1024	188	19	financial	financial	ADJ
ijtc-1024	188	20	performance	performance	NOUN
ijtc-1024	188	21	.	.	PUNCT
ijtc-1024	189	1	the	the	DET
ijtc-1024	189	2	findings	finding	NOUN
ijtc-1024	189	3	of	of	ADP
ijtc-1024	189	4	this	this	DET
ijtc-1024	189	5	research	research	NOUN
ijtc-1024	189	6	bring	bring	VERB
ijtc-1024	189	7	to	to	PART
ijtc-1024	189	8	light	light	NOUN
ijtc-1024	189	9	that	that	SCONJ
ijtc-1024	189	10	these	these	DET
ijtc-1024	189	11	two	two	NUM
ijtc-1024	189	12	variables	variable	NOUN
ijtc-1024	189	13	,	,	PUNCT
ijtc-1024	189	14	when	when	SCONJ
ijtc-1024	189	15	considered	consider	VERB
ijtc-1024	189	16	individually	individually	ADV
ijtc-1024	189	17	(	(	PUNCT
ijtc-1024	189	18	partially	partially	ADV
ijtc-1024	189	19	)	)	PUNCT
ijtc-1024	189	20	or	or	CCONJ
ijtc-1024	189	21	collectively	collectively	ADV
ijtc-1024	189	22	(	(	PUNCT
ijtc-1024	189	23	simultaneously	simultaneously	ADV
ijtc-1024	189	24	)	)	PUNCT
ijtc-1024	189	25	,	,	PUNCT
ijtc-1024	189	26	wield	wield	VERB
ijtc-1024	189	27	a	a	DET
ijtc-1024	189	28	discernible	discernible	ADJ
ijtc-1024	189	29	influence	influence	NOUN
ijtc-1024	189	30	on	on	ADP
ijtc-1024	189	31	the	the	DET
ijtc-1024	189	32	financial	financial	ADJ
ijtc-1024	189	33	performance	performance	NOUN
ijtc-1024	189	34	of	of	ADP
ijtc-1024	189	35	the	the	DET
ijtc-1024	189	36	targeted	target	VERB
ijtc-1024	189	37	companies	company	NOUN
ijtc-1024	189	38	.	.	PUNCT
ijtc-1024	190	1	the	the	DET
ijtc-1024	190	2	analysis	analysis	NOUN
ijtc-1024	190	3	reveals	reveal	VERB
ijtc-1024	190	4	a	a	DET
ijtc-1024	190	5	moderate	moderate	ADJ
ijtc-1024	190	6	,	,	PUNCT
ijtc-1024	190	7	yet	yet	ADV
ijtc-1024	190	8	significant	significant	ADJ
ijtc-1024	190	9	,	,	PUNCT
ijtc-1024	190	10	influence	influence	NOUN
ijtc-1024	190	11	,	,	PUNCT
ijtc-1024	190	12	as	as	SCONJ
ijtc-1024	190	13	elucidated	elucidate	VERB
ijtc-1024	190	14	by	by	ADP
ijtc-1024	190	15	the	the	DET
ijtc-1024	190	16	existing	exist	VERB
ijtc-1024	190	17	coefficient	coefficient	NOUN
ijtc-1024	190	18	of	of	ADP
ijtc-1024	190	19	determination	determination	NOUN
ijtc-1024	190	20	value	value	NOUN
ijtc-1024	190	21	.	.	PUNCT
ijtc-1024	191	1	this	this	DET
ijtc-1024	191	2	value	value	NOUN
ijtc-1024	191	3	underscores	underscore	VERB
ijtc-1024	191	4	the	the	DET
ijtc-1024	191	5	shared	share	VERB
ijtc-1024	191	6	variance	variance	NOUN
ijtc-1024	191	7	between	between	ADP
ijtc-1024	191	8	the	the	DET
ijtc-1024	191	9	considered	consider	VERB
ijtc-1024	191	10	variables	variable	NOUN
ijtc-1024	191	11	and	and	CCONJ
ijtc-1024	191	12	financial	financial	ADJ
ijtc-1024	191	13	performance	performance	NOUN
ijtc-1024	191	14	,	,	PUNCT
ijtc-1024	191	15	providing	provide	VERB
ijtc-1024	191	16	valuable	valuable	ADJ
ijtc-1024	191	17	insights	insight	NOUN
ijtc-1024	191	18	into	into	ADP
ijtc-1024	191	19	the	the	DET
ijtc-1024	191	20	comprehensiveness	comprehensiveness	NOUN
ijtc-1024	191	21	of	of	ADP
ijtc-1024	191	22	their	their	PRON
ijtc-1024	191	23	impact	impact	NOUN
ijtc-1024	191	24	.	.	PUNCT
ijtc-1024	192	1	in	in	ADP
ijtc-1024	192	2	essence	essence	NOUN
ijtc-1024	192	3	,	,	PUNCT
ijtc-1024	192	4	the	the	DET
ijtc-1024	192	5	research	research	NOUN
ijtc-1024	192	6	goes	go	VERB
ijtc-1024	192	7	beyond	beyond	ADP
ijtc-1024	192	8	a	a	DET
ijtc-1024	192	9	mere	mere	ADJ
ijtc-1024	192	10	acknowledgment	acknowledgment	NOUN
ijtc-1024	192	11	of	of	ADP
ijtc-1024	192	12	the	the	DET
ijtc-1024	192	13	influence	influence	NOUN
ijtc-1024	192	14	of	of	ADP
ijtc-1024	192	15	environmental	environmental	ADJ
ijtc-1024	192	16	audits	audits	NOUN
ijtc-1024	192	17	and	and	CCONJ
ijtc-1024	192	18	csr	csr	NOUN
ijtc-1024	192	19	practices	practice	NOUN
ijtc-1024	192	20	on	on	ADP
ijtc-1024	192	21	financial	financial	ADJ
ijtc-1024	192	22	performance	performance	NOUN
ijtc-1024	192	23	by	by	ADP
ijtc-1024	192	24	meticulously	meticulously	ADV
ijtc-1024	192	25	examining	examine	VERB
ijtc-1024	192	26	their	their	PRON
ijtc-1024	192	27	partial	partial	ADJ
ijtc-1024	192	28	and	and	CCONJ
ijtc-1024	192	29	simultaneous	simultaneous	ADJ
ijtc-1024	192	30	effects	effect	NOUN
ijtc-1024	192	31	.	.	PUNCT
ijtc-1024	193	1	the	the	DET
ijtc-1024	193	2	findings	finding	NOUN
ijtc-1024	193	3	not	not	PART
ijtc-1024	193	4	only	only	ADV
ijtc-1024	193	5	affirm	affirm	VERB
ijtc-1024	193	6	their	their	PRON
ijtc-1024	193	7	individual	individual	ADJ
ijtc-1024	193	8	contributions	contribution	NOUN
ijtc-1024	193	9	but	but	CCONJ
ijtc-1024	193	10	also	also	ADV
ijtc-1024	193	11	shed	shed	VERB
ijtc-1024	193	12	light	light	NOUN
ijtc-1024	193	13	on	on	ADP
ijtc-1024	193	14	the	the	DET
ijtc-1024	193	15	nuanced	nuanced	ADJ
ijtc-1024	193	16	interplay	interplay	NOUN
ijtc-1024	193	17	when	when	SCONJ
ijtc-1024	193	18	these	these	DET
ijtc-1024	193	19	variables	variable	NOUN
ijtc-1024	193	20	coalesce	coalesce	VERB
ijtc-1024	193	21	.	.	PUNCT
ijtc-1024	194	1	the	the	DET
ijtc-1024	194	2	moderate	moderate	ADJ
ijtc-1024	194	3	influence	influence	NOUN
ijtc-1024	194	4	,	,	PUNCT
ijtc-1024	194	5	as	as	SCONJ
ijtc-1024	194	6	evidenced	evidence	VERB
ijtc-1024	194	7	by	by	ADP
ijtc-1024	194	8	the	the	DET
ijtc-1024	194	9	coefficient	coefficient	NOUN
ijtc-1024	194	10	of	of	ADP
ijtc-1024	194	11	determination	determination	NOUN
ijtc-1024	194	12	,	,	PUNCT
ijtc-1024	194	13	serves	serve	VERB
ijtc-1024	194	14	as	as	ADP
ijtc-1024	194	15	a	a	DET
ijtc-1024	194	16	quantitative	quantitative	ADJ
ijtc-1024	194	17	testament	testament	NOUN
ijtc-1024	194	18	to	to	ADP
ijtc-1024	194	19	the	the	DET
ijtc-1024	194	20	comprehensiveness	comprehensiveness	NOUN
ijtc-1024	194	21	of	of	ADP
ijtc-1024	194	22	their	their	PRON
ijtc-1024	194	23	impact	impact	NOUN
ijtc-1024	194	24	on	on	ADP
ijtc-1024	194	25	the	the	DET
ijtc-1024	194	26	financial	financial	ADJ
ijtc-1024	194	27	dynamics	dynamic	NOUN
ijtc-1024	194	28	of	of	ADP
ijtc-1024	194	29	small	small	ADJ
ijtc-1024	194	30	and	and	CCONJ
ijtc-1024	194	31	medium	medium	ADJ
ijtc-1024	194	32	manufacturing	manufacture	VERB
ijtc-1024	194	33	companies	company	NOUN
ijtc-1024	194	34	in	in	ADP
ijtc-1024	194	35	the	the	DET
ijtc-1024	194	36	indonesian	indonesian	ADJ
ijtc-1024	194	37	context	context	NOUN
ijtc-1024	194	38	.	.	PUNCT
ijtc-1024	195	1	reference	reference	PROPN
ijtc-1024	195	2	aditi	aditi	PROPN
ijtc-1024	195	3	,	,	PUNCT
ijtc-1024	195	4	b.	b.	PROPN
ijtc-1024	195	5	,	,	PUNCT
ijtc-1024	195	6	hafizah	hafizah	PROPN
ijtc-1024	195	7	,	,	PUNCT
ijtc-1024	195	8	&	&	CCONJ
ijtc-1024	195	9	muda	muda	PROPN
ijtc-1024	195	10	,	,	PUNCT
ijtc-1024	195	11	i.	i.	PROPN
ijtc-1024	195	12	(	(	PUNCT
ijtc-1024	195	13	2019	2019	NUM
ijtc-1024	195	14	)	)	PUNCT
ijtc-1024	195	15	.	.	PUNCT
ijtc-1024	196	1	the	the	DET
ijtc-1024	196	2	effect	effect	NOUN
ijtc-1024	196	3	of	of	ADP
ijtc-1024	196	4	services	service	NOUN
ijtc-1024	196	5	,	,	PUNCT
ijtc-1024	196	6	price	price	NOUN
ijtc-1024	196	7	discount	discount	NOUN
ijtc-1024	196	8	and	and	CCONJ
ijtc-1024	196	9	brand	brand	NOUN
ijtc-1024	196	10	equity	equity	NOUN
ijtc-1024	196	11	on	on	ADP
ijtc-1024	196	12	consumer	consumer	NOUN
ijtc-1024	196	13	purchase	purchase	NOUN
ijtc-1024	196	14	decisions	decision	NOUN
ijtc-1024	196	15	in	in	ADP
ijtc-1024	196	16	go	go	NOUN
ijtc-1024	196	17	-	-	PUNCT
ijtc-1024	196	18	jek	jek	PROPN
ijtc-1024	196	19	a	a	DET
ijtc-1024	196	20	technology	technology	NOUN
ijtc-1024	196	21	start	start	VERB
ijtc-1024	196	22	-	-	PUNCT
ijtc-1024	196	23	up	up	ADP
ijtc-1024	196	24	transport	transport	NOUN
ijtc-1024	196	25	.	.	PUNCT
ijtc-1024	197	1	academic	academic	ADJ
ijtc-1024	197	2	journal	journal	NOUN
ijtc-1024	197	3	of	of	ADP
ijtc-1024	197	4	economic	economic	ADJ
ijtc-1024	197	5	studies	study	NOUN
ijtc-1024	197	6	,	,	PUNCT
ijtc-1024	197	7	5	5	NUM
ijtc-1024	197	8	,	,	PUNCT
ijtc-1024	197	9	21	21	NUM
ijtc-1024	197	10	.	.	PUNCT
ijtc-1024	197	11	https://link.gale.com/apps/doc/a593546331/aone?u=anon~4a65354a&sid=googlesch	https://link.gale.com/apps/doc/a593546331/aone?u=anon~4a65354a&sid=googlesch	VERB
ijtc-1024	197	12	olar&xid	olar&xid	NUM
ijtc-1024	197	13	=	=	PROPN
ijtc-1024	197	14	adf1a120	adf1a120	PROPN
ijtc-1024	197	15	boateng	boateng	PROPN
ijtc-1024	197	16	,	,	PUNCT
ijtc-1024	197	17	g.	g.	PROPN
ijtc-1024	197	18	o.	o.	PROPN
ijtc-1024	197	19	,	,	PUNCT
ijtc-1024	197	20	neilands	neiland	NOUN
ijtc-1024	197	21	,	,	PUNCT
ijtc-1024	197	22	t.	t.	PROPN
ijtc-1024	197	23	b.	b.	PROPN
ijtc-1024	197	24	,	,	PUNCT
ijtc-1024	197	25	frongillo	frongillo	PROPN
ijtc-1024	197	26	,	,	PUNCT
ijtc-1024	197	27	e.	e.	PROPN
ijtc-1024	197	28	a.	a.	PROPN
ijtc-1024	197	29	,	,	PUNCT
ijtc-1024	197	30	melgar	melgar	NOUN
ijtc-1024	197	31	-	-	PUNCT
ijtc-1024	197	32	quiñonez	quiñonez	PROPN
ijtc-1024	197	33	,	,	PUNCT
ijtc-1024	197	34	h.	h.	PROPN
ijtc-1024	197	35	r.	r.	PROPN
ijtc-1024	197	36	,	,	PUNCT
ijtc-1024	197	37	&	&	CCONJ
ijtc-1024	197	38	young	young	PROPN
ijtc-1024	197	39	,	,	PUNCT
ijtc-1024	197	40	s.	s.	PROPN
ijtc-1024	197	41	l.	l.	PROPN
ijtc-1024	197	42	(	(	PUNCT
ijtc-1024	197	43	2018	2018	NUM
ijtc-1024	197	44	)	)	PUNCT
ijtc-1024	197	45	.	.	PUNCT
ijtc-1024	198	1	best	good	ADJ
ijtc-1024	198	2	practices	practice	NOUN
ijtc-1024	198	3	for	for	ADP
ijtc-1024	198	4	developing	develop	VERB
ijtc-1024	198	5	and	and	CCONJ
ijtc-1024	198	6	validating	validate	VERB
ijtc-1024	198	7	scales	scale	NOUN
ijtc-1024	198	8	for	for	ADP
ijtc-1024	198	9	health	health	NOUN
ijtc-1024	198	10	,	,	PUNCT
ijtc-1024	198	11	social	social	ADJ
ijtc-1024	198	12	,	,	PUNCT
ijtc-1024	198	13	and	and	CCONJ
ijtc-1024	198	14	behavioral	behavioral	ADJ
ijtc-1024	198	15	research	research	NOUN
ijtc-1024	198	16	:	:	PUNCT
ijtc-1024	198	17	a	a	DET
ijtc-1024	198	18	primer	primer	NOUN
ijtc-1024	198	19	.	.	PUNCT
ijtc-1024	199	1	in	in	ADP
ijtc-1024	199	2	frontiers	frontier	NOUN
ijtc-1024	199	3	in	in	ADP
ijtc-1024	199	4	public	public	ADJ
ijtc-1024	199	5	health	health	NOUN
ijtc-1024	199	6	(	(	PUNCT
ijtc-1024	199	7	vol	vol	NOUN
ijtc-1024	199	8	.	.	PROPN
ijtc-1024	199	9	6	6	NUM
ijtc-1024	199	10	)	)	PUNCT
ijtc-1024	199	11	.	.	PUNCT
ijtc-1024	200	1	frontiers	frontier	NOUN
ijtc-1024	200	2	media	media	PROPN
ijtc-1024	200	3	s.a	s.a	PROPN
ijtc-1024	200	4	.	.	PROPN
ijtc-1024	200	5	https://doi.org/10.3389/fpubh.2018.00149	https://doi.org/10.3389/fpubh.2018.00149	PROPN
ijtc-1024	200	6	cherian	cherian	NOUN
ijtc-1024	200	7	,	,	PUNCT
ijtc-1024	200	8	j.	j.	PROPN
ijtc-1024	200	9	,	,	PUNCT
ijtc-1024	200	10	umar	umar	PROPN
ijtc-1024	200	11	,	,	PUNCT
ijtc-1024	200	12	m.	m.	NOUN
ijtc-1024	200	13	,	,	PUNCT
ijtc-1024	200	14	thu	thu	PROPN
ijtc-1024	200	15	,	,	PUNCT
ijtc-1024	200	16	p.	p.	NOUN
ijtc-1024	200	17	a.	a.	NOUN
ijtc-1024	200	18	,	,	PUNCT
ijtc-1024	200	19	nguyen	nguyen	NOUN
ijtc-1024	200	20	-	-	PUNCT
ijtc-1024	200	21	trang	trang	PROPN
ijtc-1024	200	22	,	,	PUNCT
ijtc-1024	200	23	t.	t.	PROPN
ijtc-1024	200	24	,	,	PUNCT
ijtc-1024	200	25	sial	sial	PROPN
ijtc-1024	200	26	,	,	PUNCT
ijtc-1024	200	27	m.	m.	NOUN
ijtc-1024	200	28	s.	s.	PROPN
ijtc-1024	200	29	,	,	PUNCT
ijtc-1024	200	30	&	&	CCONJ
ijtc-1024	200	31	khuong	khuong	PROPN
ijtc-1024	200	32	,	,	PUNCT
ijtc-1024	200	33	n.	n.	PROPN
ijtc-1024	200	34	v.	v.	PROPN
ijtc-1024	200	35	(	(	PUNCT
ijtc-1024	200	36	2019	2019	NUM
ijtc-1024	200	37	)	)	PUNCT
ijtc-1024	200	38	.	.	PUNCT
ijtc-1024	201	1	does	do	AUX
ijtc-1024	201	2	corporate	corporate	ADJ
ijtc-1024	201	3	social	social	ADJ
ijtc-1024	201	4	responsibility	responsibility	NOUN
ijtc-1024	201	5	affect	affect	VERB
ijtc-1024	201	6	the	the	DET
ijtc-1024	201	7	financial	financial	ADJ
ijtc-1024	201	8	performance	performance	NOUN
ijtc-1024	201	9	of	of	ADP
ijtc-1024	201	10	the	the	DET
ijtc-1024	201	11	manufacturing	manufacturing	NOUN
ijtc-1024	201	12	sector	sector	NOUN
ijtc-1024	201	13	?	?	PUNCT
ijtc-1024	202	1	evidence	evidence	NOUN
ijtc-1024	202	2	from	from	ADP
ijtc-1024	202	3	an	an	DET
ijtc-1024	202	4	emerging	emerge	VERB
ijtc-1024	202	5	economy	economy	NOUN
ijtc-1024	202	6	.	.	PUNCT
ijtc-1024	203	1	sustainability	sustainability	NOUN
ijtc-1024	203	2	(	(	PUNCT
ijtc-1024	203	3	switzerland	switzerland	PROPN
ijtc-1024	203	4	,	,	PUNCT
ijtc-1024	203	5	11(4	11(4	NUM
ijtc-1024	203	6	)	)	PUNCT
ijtc-1024	203	7	.	.	PUNCT
ijtc-1024	204	1	https://doi.org/10.3390/su11041182	https://doi.org/10.3390/su11041182	PROPN
ijtc-1024	204	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	204	3	environmental	environmental	ADJ
ijtc-1024	204	4	audit	audit	NOUN
ijtc-1024	204	5	and	and	CCONJ
ijtc-1024	204	6	csr	csr	NOUN
ijtc-1024	204	7	practices	practice	NOUN
ijtc-1024	204	8	on	on	ADP
ijtc-1024	204	9	the	the	DET
ijtc-1024	204	10	financial	financial	ADJ
ijtc-1024	204	11	performance	performance	NOUN
ijtc-1024	204	12	of	of	ADP
ijtc-1024	204	13	small	small	ADJ
ijtc-1024	204	14	and	and	CCONJ
ijtc-1024	204	15	medium	medium	ADJ
ijtc-1024	204	16	manufacturing	manufacture	VERB
ijtc-1024	204	17	companies	company	NOUN
ijtc-1024	204	18	in	in	ADP
ijtc-1024	204	19	indonesi	indonesi	NOUN
ijtc-1024	204	20	nugrahanti	nugrahanti	PROPN
ijtc-1024	204	21	and	and	CCONJ
ijtc-1024	204	22	lysandra	lysandra	NOUN
ijtc-1024	204	23	335	335	NUM
ijtc-1024	204	24	|	|	ADV
ijtc-1024	204	25	ilomata	ilomata	PROPN
ijtc-1024	204	26	international	international	ADJ
ijtc-1024	204	27	journal	journal	NOUN
ijtc-1024	204	28	of	of	ADP
ijtc-1024	204	29	tax	tax	PROPN
ijtc-1024	204	30	&	&	CCONJ
ijtc-1024	204	31	accounting	accounting	PROPN
ijtc-1024	204	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	204	33	coelho	coelho	PROPN
ijtc-1024	204	34	,	,	PUNCT
ijtc-1024	204	35	r.	r.	PROPN
ijtc-1024	204	36	,	,	PUNCT
ijtc-1024	204	37	jayantilal	jayantilal	PROPN
ijtc-1024	204	38	,	,	PUNCT
ijtc-1024	204	39	s.	s.	PROPN
ijtc-1024	204	40	,	,	PUNCT
ijtc-1024	204	41	&	&	CCONJ
ijtc-1024	204	42	ferreira	ferreira	PROPN
ijtc-1024	204	43	,	,	PUNCT
ijtc-1024	204	44	j.	j.	PROPN
ijtc-1024	204	45	j.	j.	PROPN
ijtc-1024	204	46	(	(	PUNCT
ijtc-1024	204	47	2019	2019	NUM
ijtc-1024	204	48	)	)	PUNCT
ijtc-1024	204	49	.	.	PUNCT
ijtc-1024	205	1	the	the	DET
ijtc-1024	205	2	impact	impact	NOUN
ijtc-1024	205	3	of	of	ADP
ijtc-1024	205	4	social	social	ADJ
ijtc-1024	205	5	responsibility	responsibility	NOUN
ijtc-1024	205	6	on	on	ADP
ijtc-1024	205	7	corporate	corporate	ADJ
ijtc-1024	205	8	financial	financial	ADJ
ijtc-1024	205	9	performance	performance	NOUN
ijtc-1024	205	10	:	:	PUNCT
ijtc-1024	205	11	a	a	DET
ijtc-1024	205	12	systematic	systematic	ADJ
ijtc-1024	205	13	literature	literature	NOUN
ijtc-1024	205	14	review	review	NOUN
ijtc-1024	205	15	.	.	PUNCT
ijtc-1024	206	1	corporate	corporate	ADJ
ijtc-1024	206	2	social	social	ADJ
ijtc-1024	206	3	responsibility	responsibility	NOUN
ijtc-1024	206	4	and	and	CCONJ
ijtc-1024	206	5	environmental	environmental	ADJ
ijtc-1024	206	6	management	management	NOUN
ijtc-1024	206	7	,	,	PUNCT
ijtc-1024	206	8	30(ue	30(ue	NUM
ijtc-1024	206	9	4	4	NUM
ijtc-1024	206	10	)	)	PUNCT
ijtc-1024	206	11	,	,	PUNCT
ijtc-1024	206	12	1535–1560	1535–1560	NUM
ijtc-1024	206	13	.	.	PUNCT
ijtc-1024	207	1	https://doi.org/10.1002/csr.2446	https://doi.org/10.1002/csr.2446	PROPN
ijtc-1024	207	2	eremeeva	eremeeva	PROPN
ijtc-1024	207	3	,	,	PUNCT
ijtc-1024	207	4	o.	o.	PROPN
ijtc-1024	207	5	s.	s.	PROPN
ijtc-1024	207	6	(	(	PUNCT
ijtc-1024	207	7	2020	2020	NUM
ijtc-1024	207	8	)	)	PUNCT
ijtc-1024	207	9	.	.	PUNCT
ijtc-1024	208	1	audit	audit	NOUN
ijtc-1024	208	2	of	of	ADP
ijtc-1024	208	3	future	future	ADJ
ijtc-1024	208	4	environmental	environmental	ADJ
ijtc-1024	208	5	events	event	NOUN
ijtc-1024	208	6	in	in	ADP
ijtc-1024	208	7	financial	financial	ADJ
ijtc-1024	208	8	statements	statement	NOUN
ijtc-1024	208	9	.	.	PUNCT
ijtc-1024	209	1	revista	revista	PROPN
ijtc-1024	209	2	espacios	espacios	PROPN
ijtc-1024	209	3	,	,	PUNCT
ijtc-1024	209	4	41(07	41(07	PROPN
ijtc-1024	209	5	)	)	PUNCT
ijtc-1024	209	6	.	.	PUNCT
ijtc-1024	210	1	fadila	fadila	PROPN
ijtc-1024	210	2	,	,	PUNCT
ijtc-1024	210	3	b.	b.	PROPN
ijtc-1024	210	4	,	,	PUNCT
ijtc-1024	210	5	khaswarina	khaswarina	PROPN
ijtc-1024	210	6	,	,	PUNCT
ijtc-1024	210	7	s.	s.	PROPN
ijtc-1024	210	8	,	,	PUNCT
ijtc-1024	210	9	&	&	CCONJ
ijtc-1024	210	10	kusumawaty	kusumawaty	PROPN
ijtc-1024	210	11	,	,	PUNCT
ijtc-1024	210	12	y.	y.	PROPN
ijtc-1024	210	13	(	(	PUNCT
ijtc-1024	210	14	2022	2022	NUM
ijtc-1024	210	15	)	)	PUNCT
ijtc-1024	210	16	.	.	PUNCT
ijtc-1024	211	1	the	the	DET
ijtc-1024	211	2	effect	effect	NOUN
ijtc-1024	211	3	of	of	ADP
ijtc-1024	211	4	marketing	marketing	NOUN
ijtc-1024	211	5	mix	mix	NOUN
ijtc-1024	211	6	strategy	strategy	NOUN
ijtc-1024	211	7	on	on	ADP
ijtc-1024	211	8	marketing	marketing	NOUN
ijtc-1024	211	9	performance	performance	NOUN
ijtc-1024	211	10	of	of	ADP
ijtc-1024	211	11	smallholder	smallholder	NOUN
ijtc-1024	211	12	rubber	rubber	NOUN
ijtc-1024	211	13	farmers	farmer	NOUN
ijtc-1024	211	14	in	in	ADP
ijtc-1024	211	15	gunung	gunung	PROPN
ijtc-1024	211	16	toar	toar	PROPN
ijtc-1024	211	17	district	district	PROPN
ijtc-1024	211	18	,	,	PUNCT
ijtc-1024	211	19	kuantan	kuantan	PROPN
ijtc-1024	211	20	singingi	singingi	PROPN
ijtc-1024	211	21	regency	regency	PROPN
ijtc-1024	211	22	.	.	PUNCT
ijtc-1024	212	1	agricultural	agricultural	ADJ
ijtc-1024	212	2	socio	socio	NOUN
ijtc-1024	212	3	-	-	PUNCT
ijtc-1024	212	4	economics	economic	NOUN
ijtc-1024	212	5	journal	journal	NOUN
ijtc-1024	212	6	,	,	PUNCT
ijtc-1024	212	7	22(4	22(4	NUM
ijtc-1024	212	8	)	)	PUNCT
ijtc-1024	212	9	,	,	PUNCT
ijtc-1024	212	10	245–253	245–253	NUM
ijtc-1024	212	11	.	.	PUNCT
ijtc-1024	213	1	https://doi.org/10.21776/ub.agrise.2022.022.4.1	https://doi.org/10.21776/ub.agrise.2022.022.4.1	ADJ
ijtc-1024	213	2	ghasemi	ghasemi	NOUN
ijtc-1024	213	3	,	,	PUNCT
ijtc-1024	213	4	a.	a.	NOUN
ijtc-1024	213	5	,	,	PUNCT
ijtc-1024	213	6	&	&	CCONJ
ijtc-1024	213	7	zahediasl	zahediasl	PROPN
ijtc-1024	213	8	,	,	PUNCT
ijtc-1024	213	9	s.	s.	PROPN
ijtc-1024	213	10	(	(	PUNCT
ijtc-1024	213	11	2012	2012	NUM
ijtc-1024	213	12	)	)	PUNCT
ijtc-1024	213	13	.	.	PUNCT
ijtc-1024	214	1	normality	normality	NOUN
ijtc-1024	214	2	tests	test	NOUN
ijtc-1024	214	3	for	for	ADP
ijtc-1024	214	4	statistical	statistical	ADJ
ijtc-1024	214	5	analysis	analysis	NOUN
ijtc-1024	214	6	:	:	PUNCT
ijtc-1024	214	7	a	a	DET
ijtc-1024	214	8	guide	guide	NOUN
ijtc-1024	214	9	for	for	ADP
ijtc-1024	214	10	nonstatisticians	nonstatistician	NOUN
ijtc-1024	214	11	.	.	PUNCT
ijtc-1024	215	1	international	international	ADJ
ijtc-1024	215	2	journal	journal	PROPN
ijtc-1024	215	3	of	of	ADP
ijtc-1024	215	4	endocrinology	endocrinology	NOUN
ijtc-1024	215	5	and	and	CCONJ
ijtc-1024	215	6	metabolism	metabolism	NOUN
ijtc-1024	215	7	,	,	PUNCT
ijtc-1024	215	8	10(2	10(2	NUM
ijtc-1024	215	9	)	)	PUNCT
ijtc-1024	215	10	,	,	PUNCT
ijtc-1024	215	11	486–489	486–489	NUM
ijtc-1024	215	12	.	.	PUNCT
ijtc-1024	216	1	https://doi.org/10.5812/ijem.3505	https://doi.org/10.5812/ijem.3505	PROPN
ijtc-1024	216	2	ghozali	ghozali	PROPN
ijtc-1024	216	3	,	,	PUNCT
ijtc-1024	216	4	i.	i.	PROPN
ijtc-1024	216	5	(	(	PUNCT
ijtc-1024	216	6	2013a	2013a	NUM
ijtc-1024	216	7	)	)	PUNCT
ijtc-1024	216	8	.	.	PUNCT
ijtc-1024	217	1	ghozali	ghozali	PROPN
ijtc-1024	217	2	,	,	PUNCT
ijtc-1024	217	3	imam	imam	PROPN
ijtc-1024	217	4	.	.	PUNCT
ijtc-1024	218	1	badan	badan	PROPN
ijtc-1024	218	2	penerbit	penerbit	PROPN
ijtc-1024	218	3	universitas	universita	NOUN
ijtc-1024	218	4	diponegoro	diponegoro	PROPN
ijtc-1024	218	5	.	.	PUNCT
ijtc-1024	219	1	ghozali	ghozali	PROPN
ijtc-1024	219	2	,	,	PUNCT
ijtc-1024	219	3	i.	i.	PROPN
ijtc-1024	219	4	(	(	PUNCT
ijtc-1024	219	5	2013b	2013b	NUM
ijtc-1024	219	6	)	)	PUNCT
ijtc-1024	219	7	.	.	PUNCT
ijtc-1024	220	1	multivariate	multivariate	VERB
ijtc-1024	220	2	analysis	analysis	NOUN
ijtc-1024	220	3	application	application	NOUN
ijtc-1024	220	4	with	with	ADP
ijtc-1024	220	5	ibm	ibm	PROPN
ijtc-1024	220	6	spss	spss	PROPN
ijtc-1024	220	7	.	.	PUNCT
ijtc-1024	221	1	program	program	NOUN
ijtc-1024	221	2	,	,	PUNCT
ijtc-1024	221	3	25	25	NUM
ijtc-1024	221	4	.	.	PUNCT
ijtc-1024	222	1	hair	hair	NOUN
ijtc-1024	222	2	,	,	PUNCT
ijtc-1024	222	3	j.	j.	PROPN
ijtc-1024	222	4	,	,	PUNCT
ijtc-1024	222	5	&	&	CCONJ
ijtc-1024	222	6	alamer	alamer	PROPN
ijtc-1024	222	7	,	,	PUNCT
ijtc-1024	222	8	a.	a.	NOUN
ijtc-1024	222	9	(	(	PUNCT
ijtc-1024	222	10	2022	2022	NUM
ijtc-1024	222	11	)	)	PUNCT
ijtc-1024	222	12	.	.	PUNCT
ijtc-1024	223	1	partial	partial	ADJ
ijtc-1024	223	2	least	least	ADJ
ijtc-1024	223	3	squares	square	VERB
ijtc-1024	223	4	structural	structural	ADJ
ijtc-1024	223	5	equation	equation	NOUN
ijtc-1024	223	6	modeling	modeling	NOUN
ijtc-1024	223	7	(	(	PUNCT
ijtc-1024	223	8	pls	pls	INTJ
ijtc-1024	223	9	-	-	PUNCT
ijtc-1024	223	10	sem	sem	NOUN
ijtc-1024	223	11	)	)	PUNCT
ijtc-1024	223	12	in	in	ADP
ijtc-1024	223	13	second	second	ADJ
ijtc-1024	223	14	language	language	NOUN
ijtc-1024	223	15	and	and	CCONJ
ijtc-1024	223	16	education	education	NOUN
ijtc-1024	223	17	research	research	NOUN
ijtc-1024	223	18	:	:	PUNCT
ijtc-1024	223	19	guidelines	guideline	NOUN
ijtc-1024	223	20	using	use	VERB
ijtc-1024	223	21	an	an	DET
ijtc-1024	223	22	applied	applied	ADJ
ijtc-1024	223	23	example	example	NOUN
ijtc-1024	223	24	.	.	PUNCT
ijtc-1024	224	1	research	research	NOUN
ijtc-1024	224	2	methods	method	NOUN
ijtc-1024	224	3	in	in	ADP
ijtc-1024	224	4	applied	applied	ADJ
ijtc-1024	224	5	linguistics	linguistic	NOUN
ijtc-1024	224	6	,	,	PUNCT
ijtc-1024	224	7	1(3	1(3	NUM
ijtc-1024	224	8	)	)	PUNCT
ijtc-1024	224	9	.	.	PUNCT
ijtc-1024	225	1	https://doi.org/10.1016/j.rmal.2022.100027	https://doi.org/10.1016/j.rmal.2022.100027	X
ijtc-1024	225	2	hasnida	hasnida	NOUN
ijtc-1024	225	3	,	,	PUNCT
ijtc-1024	225	4	n.	n.	NOUN
ijtc-1024	225	5	,	,	PUNCT
ijtc-1024	225	6	&	&	CCONJ
ijtc-1024	225	7	ghazali	ghazali	PROPN
ijtc-1024	225	8	,	,	PUNCT
ijtc-1024	225	9	m.	m.	NOUN
ijtc-1024	225	10	(	(	PUNCT
ijtc-1024	225	11	2016	2016	NUM
ijtc-1024	225	12	)	)	PUNCT
ijtc-1024	225	13	.	.	PUNCT
ijtc-1024	226	1	a	a	DET
ijtc-1024	226	2	reliability	reliability	NOUN
ijtc-1024	226	3	and	and	CCONJ
ijtc-1024	226	4	validity	validity	NOUN
ijtc-1024	226	5	of	of	ADP
ijtc-1024	226	6	an	an	DET
ijtc-1024	226	7	instrument	instrument	NOUN
ijtc-1024	226	8	to	to	PART
ijtc-1024	226	9	evaluate	evaluate	VERB
ijtc-1024	226	10	the	the	DET
ijtc-1024	226	11	school	school	NOUN
ijtc-1024	226	12	-	-	PUNCT
ijtc-1024	226	13	based	base	VERB
ijtc-1024	226	14	assessment	assessment	NOUN
ijtc-1024	226	15	system	system	NOUN
ijtc-1024	226	16	:	:	PUNCT
ijtc-1024	226	17	a	a	DET
ijtc-1024	226	18	pilot	pilot	NOUN
ijtc-1024	226	19	study	study	NOUN
ijtc-1024	226	20	.	.	PUNCT
ijtc-1024	227	1	international	international	ADJ
ijtc-1024	227	2	journal	journal	PROPN
ijtc-1024	227	3	of	of	ADP
ijtc-1024	227	4	evaluation	evaluation	NOUN
ijtc-1024	227	5	and	and	CCONJ
ijtc-1024	227	6	research	research	NOUN
ijtc-1024	227	7	in	in	ADP
ijtc-1024	227	8	education	education	NOUN
ijtc-1024	227	9	(	(	PUNCT
ijtc-1024	227	10	ijere	ijere	NOUN
ijtc-1024	227	11	,	,	PUNCT
ijtc-1024	227	12	5(2	5(2	NUM
ijtc-1024	227	13	)	)	PUNCT
ijtc-1024	227	14	,	,	PUNCT
ijtc-1024	227	15	148–157	148–157	NUM
ijtc-1024	227	16	.	.	PUNCT
ijtc-1024	228	1	jati	jati	PROPN
ijtc-1024	228	2	,	,	PUNCT
ijtc-1024	228	3	k.	k.	PROPN
ijtc-1024	228	4	w.	w.	PROPN
ijtc-1024	228	5	,	,	PUNCT
ijtc-1024	228	6	agustina	agustina	PROPN
ijtc-1024	228	7	,	,	PUNCT
ijtc-1024	228	8	l.	l.	PROPN
ijtc-1024	228	9	,	,	PUNCT
ijtc-1024	228	10	deviani	deviani	PROPN
ijtc-1024	228	11	,	,	PUNCT
ijtc-1024	228	12	u.	u.	PROPN
ijtc-1024	228	13	,	,	PUNCT
ijtc-1024	228	14	a.	a.	PROPN
ijtc-1024	228	15	,	,	PUNCT
ijtc-1024	228	16	i.	i.	PROPN
ijtc-1024	228	17	g.	g.	PROPN
ijtc-1024	228	18	k.	k.	PROPN
ijtc-1024	228	19	,	,	PUNCT
ijtc-1024	228	20	&	&	CCONJ
ijtc-1024	228	21	respati	respati	PROPN
ijtc-1024	228	22	,	,	PUNCT
ijtc-1024	228	23	d.	d.	PROPN
ijtc-1024	228	24	k.	k.	PROPN
ijtc-1024	228	25	(	(	PUNCT
ijtc-1024	228	26	2023	2023	NUM
ijtc-1024	228	27	)	)	PUNCT
ijtc-1024	228	28	.	.	PUNCT
ijtc-1024	229	1	the	the	DET
ijtc-1024	229	2	effect	effect	NOUN
ijtc-1024	229	3	of	of	ADP
ijtc-1024	229	4	environmental	environmental	ADJ
ijtc-1024	229	5	performance	performance	NOUN
ijtc-1024	229	6	on	on	ADP
ijtc-1024	229	7	sustainability	sustainability	NOUN
ijtc-1024	229	8	reporting	reporting	NOUN
ijtc-1024	229	9	:	:	PUNCT
ijtc-1024	229	10	a	a	DET
ijtc-1024	229	11	case	case	NOUN
ijtc-1024	229	12	of	of	ADP
ijtc-1024	229	13	indonesia	indonesia	PROPN
ijtc-1024	229	14	.	.	PUNCT
ijtc-1024	230	1	environmental	environmental	ADJ
ijtc-1024	230	2	economics	economic	NOUN
ijtc-1024	230	3	,	,	PUNCT
ijtc-1024	230	4	14(1	14(1	NUM
ijtc-1024	230	5	)	)	PUNCT
ijtc-1024	230	6	,	,	PUNCT
ijtc-1024	230	7	36–46	36–46	NUM
ijtc-1024	230	8	.	.	PUNCT
ijtc-1024	231	1	https://doi.org/10.21511/ee.14(1).2023.04	https://doi.org/10.21511/ee.14(1).2023.04	PROPN
ijtc-1024	231	2	javed	javed	PROPN
ijtc-1024	231	3	,	,	PUNCT
ijtc-1024	231	4	f.	f.	PROPN
ijtc-1024	231	5	,	,	PUNCT
ijtc-1024	231	6	yusheng	yusheng	PROPN
ijtc-1024	231	7	,	,	PUNCT
ijtc-1024	231	8	k.	k.	PROPN
ijtc-1024	231	9	,	,	PUNCT
ijtc-1024	231	10	iqbal	iqbal	PROPN
ijtc-1024	231	11	,	,	PUNCT
ijtc-1024	231	12	n.	n.	PROPN
ijtc-1024	231	13	,	,	PUNCT
ijtc-1024	231	14	fareed	fareed	PROPN
ijtc-1024	231	15	,	,	PUNCT
ijtc-1024	231	16	z.	z.	PROPN
ijtc-1024	231	17	,	,	PUNCT
ijtc-1024	231	18	&	&	CCONJ
ijtc-1024	231	19	shahzad	shahzad	PROPN
ijtc-1024	231	20	,	,	PUNCT
ijtc-1024	231	21	f.	f.	PROPN
ijtc-1024	231	22	(	(	PUNCT
ijtc-1024	231	23	2022	2022	NUM
ijtc-1024	231	24	)	)	PUNCT
ijtc-1024	231	25	.	.	PUNCT
ijtc-1024	232	1	a	a	DET
ijtc-1024	232	2	systematic	systematic	ADJ
ijtc-1024	232	3	review	review	NOUN
ijtc-1024	232	4	of	of	ADP
ijtc-1024	232	5	barriers	barrier	NOUN
ijtc-1024	232	6	in	in	ADP
ijtc-1024	232	7	adoption	adoption	NOUN
ijtc-1024	232	8	of	of	ADP
ijtc-1024	232	9	environmental	environmental	ADJ
ijtc-1024	232	10	management	management	NOUN
ijtc-1024	232	11	accounting	account	VERB
ijtc-1024	232	12	in	in	ADP
ijtc-1024	232	13	chinese	chinese	ADJ
ijtc-1024	232	14	smes	sme	NOUN
ijtc-1024	232	15	for	for	ADP
ijtc-1024	232	16	sustainable	sustainable	ADJ
ijtc-1024	232	17	performance	performance	NOUN
ijtc-1024	232	18	.	.	PUNCT
ijtc-1024	233	1	frontiers	frontier	NOUN
ijtc-1024	233	2	in	in	ADP
ijtc-1024	233	3	public	public	ADJ
ijtc-1024	233	4	health	health	NOUN
ijtc-1024	233	5	,	,	PUNCT
ijtc-1024	233	6	10	10	NUM
ijtc-1024	233	7	.	.	PUNCT
ijtc-1024	234	1	https://doi.org/10.3389/fpubh.2022.832711	https://doi.org/10.3389/fpubh.2022.832711	PROPN
ijtc-1024	234	2	jenkins	jenkins	PROPN
ijtc-1024	234	3	,	,	PUNCT
ijtc-1024	234	4	d.	d.	PROPN
ijtc-1024	234	5	g.	g.	PROPN
ijtc-1024	234	6	,	,	PUNCT
ijtc-1024	234	7	&	&	CCONJ
ijtc-1024	234	8	quintana	quintana	PROPN
ijtc-1024	234	9	-	-	PUNCT
ijtc-1024	234	10	ascencio	ascencio	PROPN
ijtc-1024	234	11	,	,	PUNCT
ijtc-1024	234	12	p.	p.	PROPN
ijtc-1024	234	13	f.	f.	PROPN
ijtc-1024	234	14	(	(	PUNCT
ijtc-1024	234	15	2020	2020	NUM
ijtc-1024	234	16	)	)	PUNCT
ijtc-1024	234	17	.	.	PUNCT
ijtc-1024	235	1	a	a	DET
ijtc-1024	235	2	solution	solution	NOUN
ijtc-1024	235	3	to	to	ADP
ijtc-1024	235	4	minimum	minimum	NOUN
ijtc-1024	235	5	sample	sample	NOUN
ijtc-1024	235	6	size	size	NOUN
ijtc-1024	235	7	for	for	ADP
ijtc-1024	235	8	regressions	regression	NOUN
ijtc-1024	235	9	.	.	PUNCT
ijtc-1024	236	1	plos	plos	PROPN
ijtc-1024	236	2	one	one	NUM
ijtc-1024	236	3	,	,	PUNCT
ijtc-1024	236	4	15(2	15(2	NUM
ijtc-1024	236	5	)	)	PUNCT
ijtc-1024	236	6	.	.	PUNCT
ijtc-1024	237	1	https://doi.org/10.1371/journal.pone.0229345	https://doi.org/10.1371/journal.pone.0229345	PROPN
ijtc-1024	237	2	jihwan	jihwan	PROPN
ijtc-1024	237	3	yeon	yeon	PROPN
ijtc-1024	237	4	,	,	PUNCT
ijtc-1024	237	5	b.	b.	PROPN
ijtc-1024	237	6	(	(	PUNCT
ijtc-1024	237	7	2021	2021	NUM
ijtc-1024	237	8	)	)	PUNCT
ijtc-1024	237	9	.	.	PUNCT
ijtc-1024	238	1	the	the	DET
ijtc-1024	238	2	impact	impact	NOUN
ijtc-1024	238	3	of	of	ADP
ijtc-1024	238	4	corporate	corporate	ADJ
ijtc-1024	238	5	social	social	ADJ
ijtc-1024	238	6	responsibility	responsibility	NOUN
ijtc-1024	238	7	on	on	ADP
ijtc-1024	238	8	firm	firm	ADJ
ijtc-1024	238	9	performance	performance	NOUN
ijtc-1024	238	10	:	:	PUNCT
ijtc-1024	238	11	does	do	VERB
ijtc-1024	238	12	the	the	DET
ijtc-1024	238	13	life	life	NOUN
ijtc-1024	238	14	cycle	cycle	NOUN
ijtc-1024	238	15	stage	stage	NOUN
ijtc-1024	238	16	of	of	ADP
ijtc-1024	238	17	a	a	DET
ijtc-1024	238	18	firm	firm	NOUN
ijtc-1024	238	19	and	and	CCONJ
ijtc-1024	238	20	its	its	PRON
ijtc-1024	238	21	corporate	corporate	ADJ
ijtc-1024	238	22	governance	governance	NOUN
ijtc-1024	238	23	structure	structure	NOUN
ijtc-1024	238	24	matter	matter	NOUN
ijtc-1024	238	25	?	?	PUNCT
ijtc-1024	239	1	www.bu.edu/bhr	www.bu.edu/bhr	PROPN
ijtc-1024	239	2	kurniawati	kurniawati	PROPN
ijtc-1024	239	3	,	,	PUNCT
ijtc-1024	239	4	s.	s.	PROPN
ijtc-1024	239	5	b.	b.	PROPN
ijtc-1024	239	6	,	,	PUNCT
ijtc-1024	239	7	&	&	CCONJ
ijtc-1024	239	8	fauzi	fauzi	PROPN
ijtc-1024	239	9	,	,	PUNCT
ijtc-1024	239	10	h.	h.	PROPN
ijtc-1024	239	11	(	(	PUNCT
ijtc-1024	239	12	2021	2021	NUM
ijtc-1024	239	13	)	)	PUNCT
ijtc-1024	239	14	.	.	PUNCT
ijtc-1024	240	1	csr	csr	X
ijtc-1024	240	2	practical	practical	ADJ
ijtc-1024	240	3	orientation	orientation	NOUN
ijtc-1024	240	4	in	in	ADP
ijtc-1024	240	5	small	small	ADJ
ijtc-1024	240	6	medium	medium	ADJ
ijtc-1024	240	7	enterprises	enterprise	NOUN
ijtc-1024	240	8	(	(	PUNCT
ijtc-1024	240	9	smes	sme	NOUN
ijtc-1024	240	10	):	):	PUNCT
ijtc-1024	240	11	a	a	DET
ijtc-1024	240	12	case	case	NOUN
ijtc-1024	240	13	study	study	NOUN
ijtc-1024	240	14	in	in	ADP
ijtc-1024	240	15	solo	solo	ADJ
ijtc-1024	240	16	city	city	PROPN
ijtc-1024	240	17	indonesia	indonesia	PROPN
ijtc-1024	240	18	.	.	PUNCT
ijtc-1024	241	1	in	in	ADP
ijtc-1024	241	2	h.	h.	PROPN
ijtc-1024	241	3	kamyab	kamyab	PROPN
ijtc-1024	241	4	(	(	PUNCT
ijtc-1024	241	5	ed	ed	NOUN
ijtc-1024	241	6	.	.	PUNCT
ijtc-1024	241	7	)	)	PUNCT
ijtc-1024	241	8	,	,	PUNCT
ijtc-1024	241	9	elaeis	elaeis	NOUN
ijtc-1024	241	10	guineensis	guineensis	NOUN
ijtc-1024	241	11	.	.	PUNCT
ijtc-1024	242	1	https://doi.org/10.5772/intechopen.99859	https://doi.org/10.5772/intechopen.99859	PROPN
ijtc-1024	242	2	liu	liu	PROPN
ijtc-1024	242	3	,	,	PUNCT
ijtc-1024	242	4	s.	s.	PROPN
ijtc-1024	242	5	(	(	PUNCT
ijtc-1024	242	6	2023	2023	NUM
ijtc-1024	242	7	)	)	PUNCT
ijtc-1024	242	8	.	.	PUNCT
ijtc-1024	243	1	government	government	NOUN
ijtc-1024	243	2	environmental	environmental	ADJ
ijtc-1024	243	3	audit	audit	NOUN
ijtc-1024	243	4	can	can	AUX
ijtc-1024	243	5	improve	improve	VERB
ijtc-1024	243	6	company	company	NOUN
ijtc-1024	243	7	performance	performance	NOUN
ijtc-1024	243	8	.	.	PUNCT
ijtc-1024	244	1	shs	shs	NOUN
ijtc-1024	244	2	web	web	NOUN
ijtc-1024	244	3	of	of	ADP
ijtc-1024	244	4	conferences	conference	NOUN
ijtc-1024	244	5	,	,	PUNCT
ijtc-1024	244	6	169	169	NUM
ijtc-1024	244	7	,	,	PUNCT
ijtc-1024	244	8	1003	1003	NUM
ijtc-1024	244	9	.	.	PUNCT
ijtc-1024	245	1	https://doi.org/10.1051/shsconf/202316901003	https://doi.org/10.1051/shsconf/202316901003	PROPN
ijtc-1024	245	2	meier	meier	PROPN
ijtc-1024	245	3	,	,	PUNCT
ijtc-1024	245	4	s.	s.	PROPN
ijtc-1024	245	5	(	(	PUNCT
ijtc-1024	245	6	2018	2018	NUM
ijtc-1024	245	7	)	)	PUNCT
ijtc-1024	245	8	.	.	PUNCT
ijtc-1024	246	1	stop	stop	VERB
ijtc-1024	246	2	talking	talk	VERB
ijtc-1024	246	3	about	about	ADP
ijtc-1024	246	4	how	how	SCONJ
ijtc-1024	246	5	csr	csr	NOUN
ijtc-1024	246	6	helps	help	VERB
ijtc-1024	246	7	your	your	PRON
ijtc-1024	246	8	bottom	bottom	ADJ
ijtc-1024	246	9	line	line	NOUN
ijtc-1024	246	10	.	.	PUNCT
ijtc-1024	247	1	harvard	harvard	PROPN
ijtc-1024	247	2	business	business	PROPN
ijtc-1024	247	3	review	review	PROPN
ijtc-1024	247	4	.	.	PUNCT
ijtc-1024	248	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1024	248	2	environmental	environmental	ADJ
ijtc-1024	248	3	audit	audit	NOUN
ijtc-1024	248	4	and	and	CCONJ
ijtc-1024	248	5	csr	csr	NOUN
ijtc-1024	248	6	practices	practice	NOUN
ijtc-1024	248	7	on	on	ADP
ijtc-1024	248	8	the	the	DET
ijtc-1024	248	9	financial	financial	ADJ
ijtc-1024	248	10	performance	performance	NOUN
ijtc-1024	248	11	of	of	ADP
ijtc-1024	248	12	small	small	ADJ
ijtc-1024	248	13	and	and	CCONJ
ijtc-1024	248	14	medium	medium	ADJ
ijtc-1024	248	15	manufacturing	manufacture	VERB
ijtc-1024	248	16	companies	company	NOUN
ijtc-1024	248	17	in	in	ADP
ijtc-1024	248	18	indonesi	indonesi	NOUN
ijtc-1024	248	19	nugrahanti	nugrahanti	PROPN
ijtc-1024	248	20	and	and	CCONJ
ijtc-1024	248	21	lysandra	lysandra	VERB
ijtc-1024	248	22	336	336	NUM
ijtc-1024	248	23	|	|	ADV
ijtc-1024	248	24	ilomata	ilomata	VERB
ijtc-1024	248	25	international	international	ADJ
ijtc-1024	248	26	journal	journal	NOUN
ijtc-1024	248	27	of	of	ADP
ijtc-1024	248	28	tax	tax	PROPN
ijtc-1024	248	29	&	&	CCONJ
ijtc-1024	248	30	accounting	account	VERB
ijtc-1024	248	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	248	32	meiryani	meiryani	PROPN
ijtc-1024	248	33	,	,	PUNCT
ijtc-1024	248	34	h.	h.	PROPN
ijtc-1024	248	35	,	,	PUNCT
ijtc-1024	248	36	m.	m.	NOUN
ijtc-1024	248	37	,	,	PUNCT
ijtc-1024	248	38	s.	s.	PROPN
ijtc-1024	248	39	,	,	PUNCT
ijtc-1024	248	40	soepriyanto	soepriyanto	PROPN
ijtc-1024	248	41	,	,	PUNCT
ijtc-1024	248	42	g.	g.	PROPN
ijtc-1024	248	43	,	,	PUNCT
ijtc-1024	248	44	jessica	jessica	PROPN
ijtc-1024	248	45	,	,	PUNCT
ijtc-1024	248	46	f.	f.	PROPN
ijtc-1024	248	47	,	,	PUNCT
ijtc-1024	248	48	m.	m.	NOUN
ijtc-1024	248	49	,	,	PUNCT
ijtc-1024	248	50	g.	g.	PROPN
ijtc-1024	248	51	,	,	PUNCT
ijtc-1024	248	52	s.	s.	PROPN
ijtc-1024	248	53	,	,	PUNCT
ijtc-1024	248	54	&	&	CCONJ
ijtc-1024	248	55	aljuaid	aljuaid	PROPN
ijtc-1024	248	56	,	,	PUNCT
ijtc-1024	248	57	m.	m.	NOUN
ijtc-1024	248	58	(	(	PUNCT
ijtc-1024	248	59	2023	2023	NUM
ijtc-1024	248	60	)	)	PUNCT
ijtc-1024	248	61	.	.	PUNCT
ijtc-1024	249	1	the	the	DET
ijtc-1024	249	2	effect	effect	NOUN
ijtc-1024	249	3	of	of	ADP
ijtc-1024	249	4	voluntary	voluntary	ADJ
ijtc-1024	249	5	disclosure	disclosure	NOUN
ijtc-1024	249	6	on	on	ADP
ijtc-1024	249	7	financial	financial	ADJ
ijtc-1024	249	8	performance	performance	NOUN
ijtc-1024	249	9	:	:	PUNCT
ijtc-1024	249	10	empirical	empirical	ADJ
ijtc-1024	249	11	study	study	NOUN
ijtc-1024	249	12	on	on	ADP
ijtc-1024	249	13	manufacturing	manufacture	VERB
ijtc-1024	249	14	industry	industry	NOUN
ijtc-1024	249	15	in	in	ADP
ijtc-1024	249	16	indonesia	indonesia	PROPN
ijtc-1024	249	17	.	.	PUNCT
ijtc-1024	250	1	plos	plos	PROPN
ijtc-1024	250	2	one	one	NUM
ijtc-1024	250	3	,	,	PUNCT
ijtc-1024	250	4	18(6	18(6	NOUN
ijtc-1024	250	5	.	.	PUNCT
ijtc-1024	251	1	https://doi.org/10.1371/journal.pone.0285720	https://doi.org/10.1371/journal.pone.0285720	NOUN
ijtc-1024	251	2	meiwanto	meiwanto	ADP
ijtc-1024	251	3	doktoralina	doktoralina	PROPN
ijtc-1024	251	4	,	,	PUNCT
ijtc-1024	251	5	c.	c.	PROPN
ijtc-1024	251	6	,	,	PUNCT
ijtc-1024	251	7	anggraini	anggraini	NOUN
ijtc-1024	251	8	,	,	PUNCT
ijtc-1024	251	9	d.	d.	PROPN
ijtc-1024	251	10	,	,	PUNCT
ijtc-1024	251	11	melzatia	melzatia	PROPN
ijtc-1024	251	12	,	,	PUNCT
ijtc-1024	251	13	s.	s.	PROPN
ijtc-1024	251	14	,	,	PUNCT
ijtc-1024	251	15	mercu	mercu	PROPN
ijtc-1024	251	16	buana	buana	PROPN
ijtc-1024	251	17	,	,	PUNCT
ijtc-1024	251	18	u.	u.	PROPN
ijtc-1024	251	19	,	,	PUNCT
ijtc-1024	251	20	&	&	CCONJ
ijtc-1024	251	21	yahaya	yahaya	PROPN
ijtc-1024	251	22	,	,	PUNCT
ijtc-1024	251	23	s.	s.	PROPN
ijtc-1024	251	24	(	(	PUNCT
ijtc-1024	251	25	2018	2018	NUM
ijtc-1024	251	26	)	)	PUNCT
ijtc-1024	251	27	.	.	PUNCT
ijtc-1024	252	1	the	the	DET
ijtc-1024	252	2	importance	importance	NOUN
ijtc-1024	252	3	of	of	ADP
ijtc-1024	252	4	sustainability	sustainability	NOUN
ijtc-1024	252	5	reports	report	NOUN
ijtc-1024	252	6	in	in	ADP
ijtc-1024	252	7	non	non	ADJ
ijtc-1024	252	8	-	-	ADJ
ijtc-1024	252	9	financial	financial	ADJ
ijtc-1024	252	10	companies	company	NOUN
ijtc-1024	252	11	:	:	PUNCT
ijtc-1024	252	12	vol	vol	NOUN
ijtc-1024	252	13	.	.	PUNCT
ijtc-1024	252	14	xxii	xxii	PROPN
ijtc-1024	253	1	(	(	PUNCT
ijtc-1024	253	2	issue	issue	NOUN
ijtc-1024	253	3	issue	issue	NOUN
ijtc-1024	253	4	03	03	NUM
ijtc-1024	253	5	)	)	PUNCT
ijtc-1024	253	6	.	.	PUNCT
ijtc-1024	254	1	http://www.liputan6.com	http://www.liputan6.com	PROPN
ijtc-1024	254	2	nareswari	nareswari	PROPN
ijtc-1024	254	3	,	,	PUNCT
ijtc-1024	254	4	n.	n.	NOUN
ijtc-1024	254	5	,	,	PUNCT
ijtc-1024	254	6	bramanti	bramanti	PROPN
ijtc-1024	254	7	,	,	PUNCT
ijtc-1024	254	8	g.	g.	PROPN
ijtc-1024	254	9	w.	w.	PROPN
ijtc-1024	254	10	,	,	PUNCT
ijtc-1024	254	11	gunawan	gunawan	PROPN
ijtc-1024	254	12	,	,	PUNCT
ijtc-1024	254	13	m.	m.	PROPN
ijtc-1024	254	14	f.	f.	PROPN
ijtc-1024	254	15	,	,	PUNCT
ijtc-1024	254	16	kunaifi	kunaifi	PROPN
ijtc-1024	254	17	,	,	PUNCT
ijtc-1024	254	18	a.	a.	PROPN
ijtc-1024	254	19	,	,	PUNCT
ijtc-1024	254	20	&	&	CCONJ
ijtc-1024	254	21	negoro	negoro	PROPN
ijtc-1024	254	22	,	,	PUNCT
ijtc-1024	254	23	n.	n.	PROPN
ijtc-1024	254	24	p.	p.	PROPN
ijtc-1024	254	25	(	(	PUNCT
ijtc-1024	254	26	2022	2022	NUM
ijtc-1024	254	27	)	)	PUNCT
ijtc-1024	254	28	.	.	PUNCT
ijtc-1024	255	1	descriptive	descriptive	ADJ
ijtc-1024	255	2	analysis	analysis	NOUN
ijtc-1024	255	3	of	of	ADP
ijtc-1024	255	4	environmental	environmental	ADJ
ijtc-1024	255	5	performance	performance	NOUN
ijtc-1024	255	6	,	,	PUNCT
ijtc-1024	255	7	sustainability	sustainability	NOUN
ijtc-1024	255	8	report	report	NOUN
ijtc-1024	255	9	,	,	PUNCT
ijtc-1024	255	10	and	and	CCONJ
ijtc-1024	255	11	access	access	NOUN
ijtc-1024	255	12	to	to	ADP
ijtc-1024	255	13	finance	finance	NOUN
ijtc-1024	255	14	.	.	PUNCT
ijtc-1024	256	1	proceedings	proceeding	NOUN
ijtc-1024	256	2	of	of	ADP
ijtc-1024	256	3	the	the	DET
ijtc-1024	256	4	3rd	3rd	ADJ
ijtc-1024	256	5	international	international	ADJ
ijtc-1024	256	6	conference	conference	NOUN
ijtc-1024	256	7	on	on	ADP
ijtc-1024	256	8	business	business	NOUN
ijtc-1024	256	9	and	and	CCONJ
ijtc-1024	256	10	management	management	NOUN
ijtc-1024	256	11	of	of	ADP
ijtc-1024	256	12	technology	technology	NOUN
ijtc-1024	256	13	(	(	PUNCT
ijtc-1024	256	14	iconbmt	iconbmt	ADJ
ijtc-1024	256	15	2021	2021	NUM
ijtc-1024	256	16	,	,	PUNCT
ijtc-1024	256	17	202	202	NUM
ijtc-1024	256	18	.	.	PUNCT
ijtc-1024	257	1	https://doi.org/10.2991/aebmr.k.211226.034	https://doi.org/10.2991/aebmr.k.211226.034	PROPN
ijtc-1024	257	2	nasir	nasir	PROPN
ijtc-1024	257	3	,	,	PUNCT
ijtc-1024	257	4	w.	w.	PROPN
ijtc-1024	257	5	,	,	PUNCT
ijtc-1024	257	6	hassan	hassan	PROPN
ijtc-1024	257	7	,	,	PUNCT
ijtc-1024	257	8	a.	a.	PROPN
ijtc-1024	257	9	,	,	PUNCT
ijtc-1024	257	10	&	&	CCONJ
ijtc-1024	257	11	khan	khan	PROPN
ijtc-1024	257	12	,	,	PUNCT
ijtc-1024	257	13	m.	m.	NOUN
ijtc-1024	257	14	h.	h.	PROPN
ijtc-1024	257	15	(	(	PUNCT
ijtc-1024	257	16	2023	2023	NUM
ijtc-1024	257	17	)	)	PUNCT
ijtc-1024	257	18	.	.	PUNCT
ijtc-1024	258	1	corporate	corporate	ADJ
ijtc-1024	258	2	social	social	ADJ
ijtc-1024	258	3	responsibility	responsibility	NOUN
ijtc-1024	258	4	and	and	CCONJ
ijtc-1024	258	5	firm	firm	ADJ
ijtc-1024	258	6	performance	performance	NOUN
ijtc-1024	258	7	nexus	nexus	NOUN
ijtc-1024	258	8	:	:	PUNCT
ijtc-1024	258	9	moderating	moderate	VERB
ijtc-1024	258	10	role	role	NOUN
ijtc-1024	258	11	of	of	ADP
ijtc-1024	258	12	ceo	ceo	NOUN
ijtc-1024	258	13	chair	chair	NOUN
ijtc-1024	258	14	duality	duality	NOUN
ijtc-1024	258	15	.	.	PUNCT
ijtc-1024	259	1	plos	plos	PROPN
ijtc-1024	259	2	one	one	NUM
ijtc-1024	259	3	,	,	PUNCT
ijtc-1024	259	4	18(8	18(8	NUM
ijtc-1024	259	5	.	.	PUNCT
ijtc-1024	260	1	https://doi.org/10.1371/journal.pone.0289037	https://doi.org/10.1371/journal.pone.0289037	ADJ
ijtc-1024	260	2	nugrahanti	nugrahanti	NOUN
ijtc-1024	260	3	,	,	PUNCT
ijtc-1024	260	4	t.	t.	PROPN
ijtc-1024	260	5	p.	p.	PROPN
ijtc-1024	260	6	,	,	PUNCT
ijtc-1024	260	7	&	&	CCONJ
ijtc-1024	260	8	jahja	jahja	PROPN
ijtc-1024	260	9	,	,	PUNCT
ijtc-1024	260	10	a.	a.	PROPN
ijtc-1024	260	11	s.	s.	PROPN
ijtc-1024	260	12	(	(	PUNCT
ijtc-1024	260	13	2018	2018	NUM
ijtc-1024	260	14	)	)	PUNCT
ijtc-1024	260	15	.	.	PUNCT
ijtc-1024	261	1	audit	audit	NOUN
ijtc-1024	261	2	judgment	judgment	NOUN
ijtc-1024	261	3	performance	performance	NOUN
ijtc-1024	261	4	:	:	PUNCT
ijtc-1024	261	5	the	the	DET
ijtc-1024	261	6	effect	effect	NOUN
ijtc-1024	261	7	of	of	ADP
ijtc-1024	261	8	performance	performance	NOUN
ijtc-1024	261	9	incentives	incentive	NOUN
ijtc-1024	261	10	,	,	PUNCT
ijtc-1024	261	11	obedience	obedience	NOUN
ijtc-1024	261	12	pressures	pressure	NOUN
ijtc-1024	261	13	and	and	CCONJ
ijtc-1024	261	14	ethical	ethical	ADJ
ijtc-1024	261	15	perceptions	perception	NOUN
ijtc-1024	261	16	.	.	PUNCT
ijtc-1024	262	1	journal	journal	NOUN
ijtc-1024	262	2	of	of	ADP
ijtc-1024	262	3	environmental	environmental	ADJ
ijtc-1024	262	4	accounting	accounting	NOUN
ijtc-1024	262	5	and	and	CCONJ
ijtc-1024	262	6	management	management	NOUN
ijtc-1024	262	7	,	,	PUNCT
ijtc-1024	262	8	6(3	6(3	NUM
ijtc-1024	262	9	)	)	PUNCT
ijtc-1024	262	10	,	,	PUNCT
ijtc-1024	262	11	225–234	225–234	NUM
ijtc-1024	262	12	.	.	PUNCT
ijtc-1024	263	1	nur	nur	VERB
ijtc-1024	263	2	achmad	achmad	PROPN
ijtc-1024	263	3	,	,	PUNCT
ijtc-1024	263	4	i.	i.	NOUN
ijtc-1024	263	5	,	,	PUNCT
ijtc-1024	263	6	&	&	CCONJ
ijtc-1024	263	7	setyo	setyo	PROPN
ijtc-1024	263	8	witiastuti	witiastuti	PROPN
ijtc-1024	263	9	,	,	PUNCT
ijtc-1024	263	10	r.	r.	PROPN
ijtc-1024	263	11	(	(	PUNCT
ijtc-1024	263	12	2018	2018	NUM
ijtc-1024	263	13	)	)	PUNCT
ijtc-1024	263	14	.	.	PUNCT
ijtc-1024	264	1	management	management	NOUN
ijtc-1024	264	2	analysis	analysis	NOUN
ijtc-1024	264	3	journal	journal	NOUN
ijtc-1024	264	4	underpricing	underpricing	NOUN
ijtc-1024	264	5	,	,	PUNCT
ijtc-1024	264	6	institutional	institutional	ADJ
ijtc-1024	264	7	ownership	ownership	NOUN
ijtc-1024	264	8	and	and	CCONJ
ijtc-1024	264	9	liquidity	liquidity	NOUN
ijtc-1024	264	10	stock	stock	NOUN
ijtc-1024	264	11	of	of	ADP
ijtc-1024	264	12	ipo	ipo	PROPN
ijtc-1024	264	13	companies	company	NOUN
ijtc-1024	264	14	in	in	ADP
ijtc-1024	264	15	indonesia	indonesia	PROPN
ijtc-1024	264	16	.	.	PUNCT
ijtc-1024	265	1	management	management	NOUN
ijtc-1024	265	2	analysis	analysis	NOUN
ijtc-1024	265	3	journal	journal	NOUN
ijtc-1024	265	4	,	,	PUNCT
ijtc-1024	265	5	7(3	7(3	NUM
ijtc-1024	265	6	)	)	PUNCT
ijtc-1024	265	7	.	.	PUNCT
ijtc-1024	266	1	http://maj.unnes.ac.id	http://maj.unnes.ac.id	PROPN
ijtc-1024	266	2	pahuja	pahuja	PROPN
ijtc-1024	266	3	,	,	PUNCT
ijtc-1024	266	4	s.	s.	PROPN
ijtc-1024	266	5	(	(	PUNCT
ijtc-1024	266	6	2013	2013	NUM
ijtc-1024	266	7	)	)	PUNCT
ijtc-1024	266	8	.	.	PUNCT
ijtc-1024	267	1	environmental	environmental	ADJ
ijtc-1024	267	2	audit	audit	NOUN
ijtc-1024	267	3	.	.	PUNCT
ijtc-1024	268	1	in	in	ADP
ijtc-1024	268	2	s.	s.	PROPN
ijtc-1024	268	3	o.	o.	PROPN
ijtc-1024	268	4	idowu	idowu	PROPN
ijtc-1024	268	5	,	,	PUNCT
ijtc-1024	268	6	n.	n.	PROPN
ijtc-1024	268	7	capaldi	capaldi	PROPN
ijtc-1024	268	8	,	,	PUNCT
ijtc-1024	268	9	l.	l.	PROPN
ijtc-1024	268	10	zu	zu	PROPN
ijtc-1024	268	11	,	,	PUNCT
ijtc-1024	268	12	&	&	CCONJ
ijtc-1024	268	13	a.	a.	PROPN
ijtc-1024	268	14	d.	d.	PROPN
ijtc-1024	268	15	gupta	gupta	PROPN
ijtc-1024	268	16	(	(	PUNCT
ijtc-1024	268	17	eds	ed	NOUN
ijtc-1024	268	18	.	.	PUNCT
ijtc-1024	268	19	)	)	PUNCT
ijtc-1024	268	20	,	,	PUNCT
ijtc-1024	268	21	encyclopedia	encyclopedia	NOUN
ijtc-1024	268	22	of	of	ADP
ijtc-1024	268	23	corporate	corporate	ADJ
ijtc-1024	268	24	social	social	ADJ
ijtc-1024	268	25	responsibility	responsibility	NOUN
ijtc-1024	268	26	(	(	PUNCT
ijtc-1024	268	27	pp	pp	ADJ
ijtc-1024	268	28	.	.	PUNCT
ijtc-1024	269	1	969–979	969–979	NUM
ijtc-1024	269	2	)	)	PUNCT
ijtc-1024	269	3	.	.	PUNCT
ijtc-1024	270	1	springer	springer	PROPN
ijtc-1024	270	2	berlin	berlin	PROPN
ijtc-1024	270	3	heidelberg	heidelberg	PROPN
ijtc-1024	270	4	.	.	PUNCT
ijtc-1024	271	1	https://doi.org/10.1007/978-3-642-28036-8_692	https://doi.org/10.1007/978-3-642-28036-8_692	NOUN
ijtc-1024	271	2	patel	patel	PROPN
ijtc-1024	271	3	,	,	PUNCT
ijtc-1024	271	4	j.	j.	PROPN
ijtc-1024	271	5	d.	d.	PROPN
ijtc-1024	271	6	,	,	PUNCT
ijtc-1024	271	7	shah	shah	PROPN
ijtc-1024	271	8	,	,	PUNCT
ijtc-1024	271	9	r.	r.	PROPN
ijtc-1024	271	10	,	,	PUNCT
ijtc-1024	271	11	&	&	CCONJ
ijtc-1024	271	12	trivedi	trivedi	PROPN
ijtc-1024	271	13	,	,	PUNCT
ijtc-1024	271	14	r.	r.	PROPN
ijtc-1024	271	15	h.	h.	PROPN
ijtc-1024	271	16	(	(	PUNCT
ijtc-1024	271	17	2022	2022	NUM
ijtc-1024	271	18	)	)	PUNCT
ijtc-1024	271	19	.	.	PUNCT
ijtc-1024	272	1	effects	effect	NOUN
ijtc-1024	272	2	of	of	ADP
ijtc-1024	272	3	energy	energy	NOUN
ijtc-1024	272	4	management	management	NOUN
ijtc-1024	272	5	practices	practice	NOUN
ijtc-1024	272	6	on	on	ADP
ijtc-1024	272	7	environmental	environmental	ADJ
ijtc-1024	272	8	performance	performance	NOUN
ijtc-1024	272	9	of	of	ADP
ijtc-1024	272	10	indian	indian	ADJ
ijtc-1024	272	11	smalland	smalland	NOUN
ijtc-1024	272	12	mediumsized	mediumsize	VERB
ijtc-1024	272	13	enterprises	enterprise	NOUN
ijtc-1024	272	14	.	.	PUNCT
ijtc-1024	273	1	journal	journal	NOUN
ijtc-1024	273	2	of	of	ADP
ijtc-1024	273	3	cleaner	clean	ADJ
ijtc-1024	273	4	production	production	NOUN
ijtc-1024	273	5	,	,	PUNCT
ijtc-1024	273	6	333	333	NUM
ijtc-1024	273	7	,	,	PUNCT
ijtc-1024	273	8	130170	130170	NUM
ijtc-1024	273	9	.	.	PUNCT
ijtc-1024	274	1	https://doi.org/10.1016/j.jclepro.2021.130170	https://doi.org/10.1016/j.jclepro.2021.130170	PROPN
ijtc-1024	274	2	patino	patino	PROPN
ijtc-1024	274	3	,	,	PUNCT
ijtc-1024	274	4	c.	c.	PROPN
ijtc-1024	274	5	m.	m.	PROPN
ijtc-1024	274	6	,	,	PUNCT
ijtc-1024	274	7	&	&	CCONJ
ijtc-1024	274	8	ferreira	ferreira	PROPN
ijtc-1024	274	9	,	,	PUNCT
ijtc-1024	274	10	j.	j.	PROPN
ijtc-1024	274	11	c.	c.	PROPN
ijtc-1024	274	12	(	(	PUNCT
ijtc-1024	274	13	2018	2018	NUM
ijtc-1024	274	14	)	)	PUNCT
ijtc-1024	274	15	.	.	PUNCT
ijtc-1024	275	1	meeting	meet	VERB
ijtc-1024	275	2	the	the	DET
ijtc-1024	275	3	assumptions	assumption	NOUN
ijtc-1024	275	4	of	of	ADP
ijtc-1024	275	5	statistical	statistical	ADJ
ijtc-1024	275	6	tests	test	NOUN
ijtc-1024	275	7	:	:	PUNCT
ijtc-1024	275	8	an	an	DET
ijtc-1024	275	9	important	important	ADJ
ijtc-1024	275	10	and	and	CCONJ
ijtc-1024	275	11	often	often	ADV
ijtc-1024	275	12	forgotten	forget	VERB
ijtc-1024	275	13	step	step	NOUN
ijtc-1024	275	14	to	to	ADP
ijtc-1024	275	15	reporting	report	VERB
ijtc-1024	275	16	valid	valid	ADJ
ijtc-1024	275	17	results	result	NOUN
ijtc-1024	275	18	.	.	PUNCT
ijtc-1024	276	1	jornal	jornal	ADJ
ijtc-1024	276	2	brasileiro	brasileiro	PROPN
ijtc-1024	276	3	de	de	X
ijtc-1024	276	4	pneumologia	pneumologia	NOUN
ijtc-1024	276	5	,	,	PUNCT
ijtc-1024	276	6	44(ue	44(ue	NUM
ijtc-1024	276	7	5	5	NUM
ijtc-1024	276	8	)	)	PUNCT
ijtc-1024	276	9	,	,	PUNCT
ijtc-1024	276	10	353	353	NUM
ijtc-1024	276	11	.	.	PUNCT
ijtc-1024	277	1	https://doi.org/10.1590/s1806-37562018000000303	https://doi.org/10.1590/s1806-37562018000000303	PROPN
ijtc-1024	277	2	sajid	sajid	PROPN
ijtc-1024	277	3	,	,	PUNCT
ijtc-1024	277	4	m.	m.	PROPN
ijtc-1024	277	5	r.	r.	PROPN
ijtc-1024	277	6	,	,	PUNCT
ijtc-1024	277	7	muhammad	muhammad	PROPN
ijtc-1024	277	8	,	,	PUNCT
ijtc-1024	277	9	n.	n.	NOUN
ijtc-1024	277	10	,	,	PUNCT
ijtc-1024	277	11	&	&	CCONJ
ijtc-1024	277	12	zakaria	zakaria	PROPN
ijtc-1024	277	13	,	,	PUNCT
ijtc-1024	277	14	r.	r.	PROPN
ijtc-1024	277	15	(	(	PUNCT
ijtc-1024	277	16	2019	2019	NUM
ijtc-1024	277	17	)	)	PUNCT
ijtc-1024	277	18	.	.	PUNCT
ijtc-1024	278	1	construct	construct	VERB
ijtc-1024	278	2	validation	validation	NOUN
ijtc-1024	278	3	in	in	ADP
ijtc-1024	278	4	secondary	secondary	ADJ
ijtc-1024	278	5	data	datum	NOUN
ijtc-1024	278	6	:	:	PUNCT
ijtc-1024	278	7	a	a	DET
ijtc-1024	278	8	guideline	guideline	NOUN
ijtc-1024	278	9	for	for	ADP
ijtc-1024	278	10	medical	medical	ADJ
ijtc-1024	278	11	data	datum	NOUN
ijtc-1024	278	12	mining	mining	NOUN
ijtc-1024	278	13	.	.	PUNCT
ijtc-1024	279	1	journal	journal	PROPN
ijtc-1024	279	2	of	of	ADP
ijtc-1024	279	3	physics	physics	PROPN
ijtc-1024	279	4	:	:	PUNCT
ijtc-1024	279	5	conference	conference	NOUN
ijtc-1024	279	6	series	series	NOUN
ijtc-1024	279	7	,	,	PUNCT
ijtc-1024	279	8	1366(1	1366(1	NUM
ijtc-1024	279	9	)	)	PUNCT
ijtc-1024	279	10	.	.	PUNCT
ijtc-1024	280	1	https://doi.org/10.1088/1742-6596/1366/1/012115	https://doi.org/10.1088/1742-6596/1366/1/012115	PROPN
ijtc-1024	280	2	sameer	sameer	PROPN
ijtc-1024	280	3	,	,	PUNCT
ijtc-1024	280	4	i.	i.	PROPN
ijtc-1024	280	5	(	(	PUNCT
ijtc-1024	280	6	2021	2021	NUM
ijtc-1024	280	7	)	)	PUNCT
ijtc-1024	280	8	.	.	PUNCT
ijtc-1024	281	1	impact	impact	NOUN
ijtc-1024	281	2	of	of	ADP
ijtc-1024	281	3	corporate	corporate	ADJ
ijtc-1024	281	4	social	social	ADJ
ijtc-1024	281	5	responsibility	responsibility	NOUN
ijtc-1024	281	6	on	on	ADP
ijtc-1024	281	7	organization	organization	NOUN
ijtc-1024	281	8	’s	’s	PART
ijtc-1024	281	9	financial	financial	ADJ
ijtc-1024	281	10	performance	performance	NOUN
ijtc-1024	281	11	:	:	PUNCT
ijtc-1024	281	12	evidence	evidence	NOUN
ijtc-1024	281	13	from	from	ADP
ijtc-1024	281	14	maldives	maldives	PROPN
ijtc-1024	281	15	public	public	ADJ
ijtc-1024	281	16	limited	limited	ADJ
ijtc-1024	281	17	companies	company	NOUN
ijtc-1024	281	18	.	.	PUNCT
ijtc-1024	282	1	future	future	ADJ
ijtc-1024	282	2	business	business	NOUN
ijtc-1024	282	3	journal	journal	NOUN
ijtc-1024	282	4	,	,	PUNCT
ijtc-1024	282	5	7(1	7(1	NUM
ijtc-1024	282	6	)	)	PUNCT
ijtc-1024	282	7	.	.	PUNCT
ijtc-1024	283	1	https://doi.org/10.1186/s43093-021-00075-8	https://doi.org/10.1186/s43093-021-00075-8	PROPN
ijtc-1024	283	2	saptioratri	saptioratri	PROPN
ijtc-1024	283	3	budiono	budiono	PROPN
ijtc-1024	283	4	,	,	PUNCT
ijtc-1024	283	5	h.	h.	PROPN
ijtc-1024	283	6	d.	d.	PROPN
ijtc-1024	283	7	,	,	PUNCT
ijtc-1024	283	8	nurcahyo	nurcahyo	PROPN
ijtc-1024	283	9	,	,	PUNCT
ijtc-1024	283	10	r.	r.	PROPN
ijtc-1024	283	11	,	,	PUNCT
ijtc-1024	283	12	&	&	CCONJ
ijtc-1024	283	13	habiburrahman	habiburrahman	NOUN
ijtc-1024	283	14	,	,	PUNCT
ijtc-1024	283	15	m.	m.	NOUN
ijtc-1024	283	16	(	(	PUNCT
ijtc-1024	283	17	2021	2021	NUM
ijtc-1024	283	18	)	)	PUNCT
ijtc-1024	283	19	.	.	PUNCT
ijtc-1024	284	1	relationship	relationship	NOUN
ijtc-1024	284	2	between	between	ADP
ijtc-1024	284	3	manufacturing	manufacturing	NOUN
ijtc-1024	284	4	complexity	complexity	NOUN
ijtc-1024	284	5	,	,	PUNCT
ijtc-1024	284	6	strategy	strategy	NOUN
ijtc-1024	284	7	,	,	PUNCT
ijtc-1024	284	8	and	and	CCONJ
ijtc-1024	284	9	performance	performance	NOUN
ijtc-1024	284	10	of	of	ADP
ijtc-1024	284	11	manufacturing	manufacturing	NOUN
ijtc-1024	284	12	industries	industry	NOUN
ijtc-1024	284	13	in	in	ADP
ijtc-1024	284	14	indonesia	indonesia	PROPN
ijtc-1024	284	15	.	.	PUNCT
ijtc-1024	285	1	heliyon	heliyon	PROPN
ijtc-1024	285	2	,	,	PUNCT
ijtc-1024	285	3	7(6	7(6	NUM
ijtc-1024	285	4	)	)	PUNCT
ijtc-1024	285	5	.	.	PUNCT
ijtc-1024	286	1	https://doi.org/10.1016/j.heliyon.2021.e07225	https://doi.org/10.1016/j.heliyon.2021.e07225	X
ijtc-1024	286	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	286	3	environmental	environmental	ADJ
ijtc-1024	286	4	audit	audit	NOUN
ijtc-1024	286	5	and	and	CCONJ
ijtc-1024	286	6	csr	csr	NOUN
ijtc-1024	286	7	practices	practice	NOUN
ijtc-1024	286	8	on	on	ADP
ijtc-1024	286	9	the	the	DET
ijtc-1024	286	10	financial	financial	ADJ
ijtc-1024	286	11	performance	performance	NOUN
ijtc-1024	286	12	of	of	ADP
ijtc-1024	286	13	small	small	ADJ
ijtc-1024	286	14	and	and	CCONJ
ijtc-1024	286	15	medium	medium	ADJ
ijtc-1024	286	16	manufacturing	manufacture	VERB
ijtc-1024	286	17	companies	company	NOUN
ijtc-1024	286	18	in	in	ADP
ijtc-1024	286	19	indonesi	indonesi	NOUN
ijtc-1024	286	20	nugrahanti	nugrahanti	PROPN
ijtc-1024	286	21	and	and	CCONJ
ijtc-1024	286	22	lysandra	lysandra	VERB
ijtc-1024	286	23	337	337	NUM
ijtc-1024	286	24	|	|	ADV
ijtc-1024	286	25	ilomata	ilomata	PROPN
ijtc-1024	286	26	international	international	ADJ
ijtc-1024	286	27	journal	journal	NOUN
ijtc-1024	286	28	of	of	ADP
ijtc-1024	286	29	tax	tax	PROPN
ijtc-1024	286	30	&	&	CCONJ
ijtc-1024	286	31	accounting	accounting	PROPN
ijtc-1024	286	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1024	286	33	tanjung	tanjung	NOUN
ijtc-1024	286	34	,	,	PUNCT
ijtc-1024	286	35	a.	a.	NOUN
ijtc-1024	286	36	,	,	PUNCT
ijtc-1024	286	37	giatman	giatman	NOUN
ijtc-1024	286	38	,	,	PUNCT
ijtc-1024	286	39	g.	g.	PROPN
ijtc-1024	286	40	,	,	PUNCT
ijtc-1024	286	41	ambiyar	ambiyar	PROPN
ijtc-1024	286	42	,	,	PUNCT
ijtc-1024	286	43	a.	a.	PROPN
ijtc-1024	286	44	,	,	PUNCT
ijtc-1024	286	45	&	&	CCONJ
ijtc-1024	286	46	syahril	syahril	PROPN
ijtc-1024	286	47	,	,	PUNCT
ijtc-1024	286	48	s.	s.	PROPN
ijtc-1024	286	49	(	(	PUNCT
ijtc-1024	286	50	2020	2020	NUM
ijtc-1024	286	51	)	)	PUNCT
ijtc-1024	286	52	.	.	PUNCT
ijtc-1024	287	1	influence	influence	NOUN
ijtc-1024	287	2	of	of	ADP
ijtc-1024	287	3	leadership	leadership	NOUN
ijtc-1024	287	4	orientation	orientation	NOUN
ijtc-1024	287	5	and	and	CCONJ
ijtc-1024	287	6	level	level	NOUN
ijtc-1024	287	7	of	of	ADP
ijtc-1024	287	8	awards	award	NOUN
ijtc-1024	287	9	against	against	ADP
ijtc-1024	287	10	employee	employee	NOUN
ijtc-1024	287	11	loyalty	loyalty	NOUN
ijtc-1024	287	12	in	in	ADP
ijtc-1024	287	13	lancang	lancang	PROPN
ijtc-1024	287	14	kuning	kune	VERB
ijtc-1024	287	15	university	university	PROPN
ijtc-1024	287	16	.	.	PUNCT
ijtc-1024	288	1	international	international	ADJ
ijtc-1024	288	2	journal	journal	PROPN
ijtc-1024	288	3	for	for	ADP
ijtc-1024	288	4	educational	educational	ADJ
ijtc-1024	288	5	and	and	CCONJ
ijtc-1024	288	6	vocational	vocational	ADJ
ijtc-1024	288	7	studies	study	NOUN
ijtc-1024	288	8	,	,	PUNCT
ijtc-1024	288	9	2(6	2(6	NUM
ijtc-1024	288	10	)	)	PUNCT
ijtc-1024	288	11	.	.	PUNCT
ijtc-1024	289	1	https://doi.org/10.29103/ijevs.v2i6.2697	https://doi.org/10.29103/ijevs.v2i6.2697	PROPN
ijtc-1024	289	2	tzouvanas	tzouvanas	PROPN
ijtc-1024	289	3	,	,	PUNCT
ijtc-1024	289	4	p.	p.	NOUN
ijtc-1024	289	5	,	,	PUNCT
ijtc-1024	289	6	kizys	kizys	PROPN
ijtc-1024	289	7	,	,	PUNCT
ijtc-1024	289	8	r.	r.	PROPN
ijtc-1024	289	9	,	,	PUNCT
ijtc-1024	289	10	chatziantoniou	chatziantoniou	NOUN
ijtc-1024	289	11	,	,	PUNCT
ijtc-1024	289	12	i.	i.	NOUN
ijtc-1024	289	13	,	,	PUNCT
ijtc-1024	289	14	&	&	CCONJ
ijtc-1024	289	15	sagitova	sagitova	PROPN
ijtc-1024	289	16	,	,	PUNCT
ijtc-1024	289	17	r.	r.	PROPN
ijtc-1024	289	18	(	(	PUNCT
ijtc-1024	289	19	2020	2020	NUM
ijtc-1024	289	20	)	)	PUNCT
ijtc-1024	289	21	.	.	PUNCT
ijtc-1024	290	1	environmental	environmental	ADJ
ijtc-1024	290	2	and	and	CCONJ
ijtc-1024	290	3	financial	financial	ADJ
ijtc-1024	290	4	performance	performance	NOUN
ijtc-1024	290	5	in	in	ADP
ijtc-1024	290	6	the	the	DET
ijtc-1024	290	7	european	european	ADJ
ijtc-1024	290	8	manufacturing	manufacturing	NOUN
ijtc-1024	290	9	sector	sector	NOUN
ijtc-1024	290	10	:	:	PUNCT
ijtc-1024	290	11	an	an	DET
ijtc-1024	290	12	analysis	analysis	NOUN
ijtc-1024	290	13	of	of	ADP
ijtc-1024	290	14	extreme	extreme	ADJ
ijtc-1024	290	15	tail	tail	NOUN
ijtc-1024	290	16	dependency	dependency	NOUN
ijtc-1024	290	17	.	.	PUNCT
ijtc-1024	291	1	the	the	DET
ijtc-1024	291	2	british	british	PROPN
ijtc-1024	291	3	accounting	accounting	PROPN
ijtc-1024	291	4	review	review	PROPN
ijtc-1024	291	5	,	,	PUNCT
ijtc-1024	291	6	52(6	52(6	PROPN
ijtc-1024	291	7	)	)	PUNCT
ijtc-1024	291	8	,	,	PUNCT
ijtc-1024	291	9	100863	100863	NUM
ijtc-1024	291	10	.	.	PUNCT
ijtc-1024	292	1	https://doi.org/10.1016/j.bar.2019.100863	https://doi.org/10.1016/j.bar.2019.100863	PROPN
ijtc-1024	292	2	uyanto	uyanto	ADP
ijtc-1024	292	3	,	,	PUNCT
ijtc-1024	292	4	s.	s.	PROPN
ijtc-1024	292	5	s.	s.	PROPN
ijtc-1024	292	6	(	(	PUNCT
ijtc-1024	292	7	2020	2020	NUM
ijtc-1024	292	8	)	)	PUNCT
ijtc-1024	292	9	.	.	PUNCT
ijtc-1024	293	1	power	power	NOUN
ijtc-1024	293	2	comparisons	comparison	NOUN
ijtc-1024	293	3	of	of	ADP
ijtc-1024	293	4	five	five	NUM
ijtc-1024	293	5	most	most	ADV
ijtc-1024	293	6	commonly	commonly	ADV
ijtc-1024	293	7	used	use	VERB
ijtc-1024	293	8	autocorrelation	autocorrelation	NOUN
ijtc-1024	293	9	tests	test	NOUN
ijtc-1024	293	10	.	.	PUNCT
ijtc-1024	294	1	pakistan	pakistan	PROPN
ijtc-1024	294	2	journal	journal	PROPN
ijtc-1024	294	3	of	of	ADP
ijtc-1024	294	4	statistics	statistic	NOUN
ijtc-1024	294	5	and	and	CCONJ
ijtc-1024	294	6	operation	operation	NOUN
ijtc-1024	294	7	research	research	NOUN
ijtc-1024	294	8	,	,	PUNCT
ijtc-1024	294	9	16(1	16(1	NUM
ijtc-1024	294	10	)	)	PUNCT
ijtc-1024	294	11	,	,	PUNCT
ijtc-1024	294	12	119–130	119–130	NUM
ijtc-1024	294	13	.	.	PUNCT
ijtc-1024	295	1	https://doi.org/10.18187/pjsor.v16i1.2691	https://doi.org/10.18187/pjsor.v16i1.2691	PROPN
ijtc-1024	295	2	wang	wang	PROPN
ijtc-1024	295	3	,	,	PUNCT
ijtc-1024	295	4	x.	x.	PROPN
ijtc-1024	295	5	,	,	PUNCT
ijtc-1024	295	6	song	song	NOUN
ijtc-1024	295	7	,	,	PUNCT
ijtc-1024	295	8	x.	x.	PROPN
ijtc-1024	295	9	,	,	PUNCT
ijtc-1024	295	10	&	&	CCONJ
ijtc-1024	295	11	sun	sun	PROPN
ijtc-1024	295	12	,	,	PUNCT
ijtc-1024	295	13	m.	m.	NOUN
ijtc-1024	295	14	(	(	PUNCT
ijtc-1024	295	15	2023	2023	NUM
ijtc-1024	295	16	)	)	PUNCT
ijtc-1024	295	17	.	.	PUNCT
ijtc-1024	296	1	how	how	SCONJ
ijtc-1024	296	2	does	do	AUX
ijtc-1024	296	3	a	a	DET
ijtc-1024	296	4	company	company	NOUN
ijtc-1024	296	5	’s	’s	PART
ijtc-1024	296	6	esg	esg	NOUN
ijtc-1024	296	7	performance	performance	NOUN
ijtc-1024	296	8	affect	affect	VERB
ijtc-1024	296	9	the	the	DET
ijtc-1024	296	10	issuance	issuance	NOUN
ijtc-1024	296	11	of	of	ADP
ijtc-1024	296	12	an	an	DET
ijtc-1024	296	13	audit	audit	NOUN
ijtc-1024	296	14	opinion	opinion	NOUN
ijtc-1024	296	15	?	?	PUNCT
ijtc-1024	297	1	the	the	DET
ijtc-1024	297	2	moderating	moderate	VERB
ijtc-1024	297	3	role	role	NOUN
ijtc-1024	297	4	of	of	ADP
ijtc-1024	297	5	auditor	auditor	NOUN
ijtc-1024	297	6	experience	experience	NOUN
ijtc-1024	297	7	.	.	PUNCT
ijtc-1024	298	1	international	international	ADJ
ijtc-1024	298	2	journal	journal	PROPN
ijtc-1024	298	3	of	of	ADP
ijtc-1024	298	4	environmental	environmental	ADJ
ijtc-1024	298	5	research	research	NOUN
ijtc-1024	298	6	and	and	CCONJ
ijtc-1024	298	7	public	public	ADJ
ijtc-1024	298	8	health	health	NOUN
ijtc-1024	298	9	,	,	PUNCT
ijtc-1024	298	10	20(5	20(5	NOUN
ijtc-1024	298	11	)	)	PUNCT
ijtc-1024	298	12	.	.	PUNCT
ijtc-1024	299	1	https://doi.org/10.3390/ijerph20053878	https://doi.org/10.3390/ijerph20053878	PROPN
ijtc-1024	299	2	yulianty	yulianty	PROPN
ijtc-1024	299	3	,	,	PUNCT
ijtc-1024	299	4	r.	r.	PROPN
ijtc-1024	299	5	,	,	PUNCT
ijtc-1024	299	6	&	&	CCONJ
ijtc-1024	299	7	nugrahanti	nugrahanti	PROPN
ijtc-1024	299	8	,	,	PUNCT
ijtc-1024	299	9	t.	t.	PROPN
ijtc-1024	299	10	p.	p.	PROPN
ijtc-1024	299	11	(	(	PUNCT
ijtc-1024	299	12	2022	2022	NUM
ijtc-1024	299	13	)	)	PUNCT
ijtc-1024	299	14	.	.	PUNCT
ijtc-1024	300	1	pengaruh	pengaruh	NOUN
ijtc-1024	300	2	sustainability	sustainability	NOUN
ijtc-1024	300	3	reporting	report	VERB
ijtc-1024	300	4	terhadap	terhadap	PROPN
ijtc-1024	300	5	nilai	nilai	PROPN
ijtc-1024	300	6	perusahaan	perusahaan	PROPN
ijtc-1024	300	7	dengan	dengan	PROPN
ijtc-1024	300	8	kinerja	kinerja	PROPN
ijtc-1024	300	9	keuangan	keuangan	PROPN
ijtc-1024	300	10	sebagai	sebagai	PROPN
ijtc-1024	300	11	variabel	variabel	PROPN
ijtc-1024	300	12	intervening	intervene	VERB
ijtc-1024	300	13	.	.	PUNCT
ijtc-1024	301	1	zahid	zahid	PROPN
ijtc-1024	301	2	,	,	PUNCT
ijtc-1024	301	3	r.	r.	PROPN
ijtc-1024	301	4	m.	m.	PROPN
ijtc-1024	301	5	a.	a.	PROPN
ijtc-1024	301	6	,	,	PUNCT
ijtc-1024	301	7	khan	khan	PROPN
ijtc-1024	301	8	,	,	PUNCT
ijtc-1024	301	9	m.	m.	PROPN
ijtc-1024	301	10	k.	k.	PROPN
ijtc-1024	301	11	,	,	PUNCT
ijtc-1024	301	12	anwar	anwar	PROPN
ijtc-1024	301	13	,	,	PUNCT
ijtc-1024	301	14	w.	w.	PROPN
ijtc-1024	301	15	,	,	PUNCT
ijtc-1024	301	16	&	&	CCONJ
ijtc-1024	301	17	maqsood	maqsood	PROPN
ijtc-1024	301	18	,	,	PUNCT
ijtc-1024	301	19	u.	u.	PROPN
ijtc-1024	301	20	s.	s.	PROPN
ijtc-1024	301	21	(	(	PUNCT
ijtc-1024	301	22	2022	2022	NUM
ijtc-1024	301	23	)	)	PUNCT
ijtc-1024	301	24	.	.	PUNCT
ijtc-1024	302	1	the	the	DET
ijtc-1024	302	2	role	role	NOUN
ijtc-1024	302	3	of	of	ADP
ijtc-1024	302	4	audit	audit	NOUN
ijtc-1024	302	5	quality	quality	NOUN
ijtc-1024	302	6	in	in	ADP
ijtc-1024	302	7	the	the	DET
ijtc-1024	302	8	esg	esg	NOUN
ijtc-1024	302	9	-	-	ADJ
ijtc-1024	302	10	corporate	corporate	ADJ
ijtc-1024	302	11	financial	financial	ADJ
ijtc-1024	302	12	performance	performance	NOUN
ijtc-1024	302	13	nexus	nexus	NOUN
ijtc-1024	302	14	:	:	PUNCT
ijtc-1024	302	15	empirical	empirical	ADJ
ijtc-1024	302	16	evidence	evidence	NOUN
ijtc-1024	302	17	from	from	ADP
ijtc-1024	302	18	western	western	ADJ
ijtc-1024	302	19	european	european	ADJ
ijtc-1024	302	20	companies	company	NOUN
ijtc-1024	302	21	.	.	PUNCT
ijtc-1024	303	1	borsa	borsa	PROPN
ijtc-1024	303	2	istanbul	istanbul	PROPN
ijtc-1024	303	3	review	review	PROPN
ijtc-1024	303	4	,	,	PUNCT
ijtc-1024	303	5	22	22	NUM
ijtc-1024	303	6	,	,	PUNCT
ijtc-1024	303	7	200	200	NUM
ijtc-1024	303	8	–	–	SYM
ijtc-1024	303	9	212	212	NUM
ijtc-1024	303	10	.	.	PUNCT
ijtc-1024	304	1	https://doi.org/10.1016/j.bir.2022.08.011	https://doi.org/10.1016/j.bir.2022.08.011	ADJ
ijtc-1024	304	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ