id	sid	tid	token	lemma	pos
ijtc-1155	1	1	the	the	DET
ijtc-1155	1	2	illomata	illomata	PROPN
ijtc-1155	1	3	international	international	PROPN
ijtc-1155	1	4	journal	journal	PROPN
ijtc-1155	1	5	of	of	ADP
ijtc-1155	1	6	management	management	NOUN
ijtc-1155	1	7	ilomata	ilomata	PROPN
ijtc-1155	1	8	international	international	ADJ
ijtc-1155	1	9	journal	journal	NOUN
ijtc-1155	1	10	of	of	ADP
ijtc-1155	1	11	tax	tax	PROPN
ijtc-1155	1	12	&	&	CCONJ
ijtc-1155	1	13	accounting	account	VERB
ijtc-1155	1	14	p	p	PROPN
ijtc-1155	1	15	-	-	PUNCT
ijtc-1155	1	16	issn	issn	NOUN
ijtc-1155	1	17	:	:	PUNCT
ijtc-1155	1	18	2714	2714	NUM
ijtc-1155	1	19	-	-	SYM
ijtc-1155	1	20	9838	9838	NUM
ijtc-1155	1	21	;	;	PUNCT
ijtc-1155	1	22	e	e	X
ijtc-1155	1	23	-	-	PUNCT
ijtc-1155	1	24	issn	issn	NOUN
ijtc-1155	1	25	:	:	PUNCT
ijtc-1155	1	26	2714	2714	NUM
ijtc-1155	1	27	-	-	SYM
ijtc-1155	1	28	9846	9846	NUM
ijtc-1155	1	29	volume	volume	NOUN
ijtc-1155	1	30	5	5	NUM
ijtc-1155	1	31	,	,	PUNCT
ijtc-1155	1	32	issue	issue	NOUN
ijtc-1155	1	33	3	3	NUM
ijtc-1155	1	34	,	,	PUNCT
ijtc-1155	1	35	july	july	PROPN
ijtc-1155	1	36	2024	2024	NUM
ijtc-1155	1	37	page	page	NOUN
ijtc-1155	1	38	no	no	NOUN
ijtc-1155	1	39	.	.	NOUN
ijtc-1155	1	40	646	646	NUM
ijtc-1155	1	41	-	-	SYM
ijtc-1155	1	42	666	666	NUM
ijtc-1155	1	43	646	646	NUM
ijtc-1155	1	44	|	|	NOUN
ijtc-1155	1	45	ilomata	ilomata	PROPN
ijtc-1155	1	46	international	international	ADJ
ijtc-1155	1	47	journal	journal	NOUN
ijtc-1155	1	48	of	of	ADP
ijtc-1155	1	49	tax	tax	PROPN
ijtc-1155	1	50	&	&	CCONJ
ijtc-1155	1	51	accounting	account	VERB
ijtc-1155	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	1	53	good	good	ADJ
ijtc-1155	1	54	corporate	corporate	ADJ
ijtc-1155	1	55	governance	governance	NOUN
ijtc-1155	1	56	,	,	PUNCT
ijtc-1155	1	57	profitability	profitability	NOUN
ijtc-1155	1	58	and	and	CCONJ
ijtc-1155	1	59	institutional	institutional	ADJ
ijtc-1155	1	60	ownership	ownership	NOUN
ijtc-1155	1	61	on	on	ADP
ijtc-1155	1	62	corporate	corporate	ADJ
ijtc-1155	1	63	financial	financial	ADJ
ijtc-1155	1	64	performance	performance	NOUN
ijtc-1155	1	65	moderated	moderate	VERB
ijtc-1155	1	66	by	by	ADP
ijtc-1155	1	67	dividend	dividend	NOUN
ijtc-1155	1	68	policy	policy	NOUN
ijtc-1155	1	69	nurlisti	nurlisti	PROPN
ijtc-1155	1	70	azahra¹	azahra¹	PROPN
ijtc-1155	1	71	,	,	PUNCT
ijtc-1155	1	72	lusiyanawati²	lusiyanawati²	NOUN
ijtc-1155	1	73	,	,	PUNCT
ijtc-1155	1	74	nanik	nanik	X
ijtc-1155	1	75	leanikha	leanikha	ADJ
ijtc-1155	1	76	puriayu3	puriayu3	NOUN
ijtc-1155	1	77	,	,	PUNCT
ijtc-1155	1	78	agung	agung	PROPN
ijtc-1155	1	79	yulianto4	yulianto4	NOUN
ijtc-1155	1	80	¹²³4universitas	¹²³4universita	NOUN
ijtc-1155	1	81	swadaya	swadaya	VERB
ijtc-1155	1	82	gunung	gunung	PROPN
ijtc-1155	1	83	jati	jati	NOUN
ijtc-1155	1	84	correspondent	correspondent	NOUN
ijtc-1155	1	85	:	:	PUNCT
ijtc-1155	1	86	agung.yulianto@ugj.ac.id4	agung.yulianto@ugj.ac.id4	ADP
ijtc-1155	1	87	received	receive	VERB
ijtc-1155	1	88	:	:	PUNCT
ijtc-1155	1	89	march	march	NOUN
ijtc-1155	1	90	8	8	NUM
ijtc-1155	1	91	,	,	PUNCT
ijtc-1155	1	92	2024	2024	NUM
ijtc-1155	1	93	accepted	accept	VERB
ijtc-1155	1	94	:	:	PUNCT
ijtc-1155	1	95	april	april	PROPN
ijtc-1155	1	96	28	28	NUM
ijtc-1155	1	97	,	,	PUNCT
ijtc-1155	1	98	2024	2024	NUM
ijtc-1155	1	99	published	publish	VERB
ijtc-1155	1	100	:	:	PUNCT
ijtc-1155	1	101	july	july	PROPN
ijtc-1155	1	102	31	31	NUM
ijtc-1155	1	103	,	,	PUNCT
ijtc-1155	1	104	2024	2024	NUM
ijtc-1155	1	105	citation	citation	NOUN
ijtc-1155	1	106	:	:	PUNCT
ijtc-1155	2	1	azahra	azahra	PROPN
ijtc-1155	2	2	,	,	PUNCT
ijtc-1155	2	3	n.	n.	NOUN
ijtc-1155	2	4	,	,	PUNCT
ijtc-1155	2	5	lusiyanawati	lusiyanawati	PROPN
ijtc-1155	2	6	.	.	PUNCT
ijtc-1155	2	7	,	,	PUNCT
ijtc-1155	2	8	puriayu	puriayu	VERB
ijtc-1155	2	9	,	,	PUNCT
ijtc-1155	2	10	n	n	CCONJ
ijtc-1155	2	11	,	,	PUNCT
ijtc-1155	2	12	l.	l.	PROPN
ijtc-1155	2	13	,	,	PUNCT
ijtc-1155	2	14	yulianto	yulianto	NOUN
ijtc-1155	2	15	,	,	PUNCT
ijtc-1155	2	16	a.	a.	NOUN
ijtc-1155	2	17	(	(	PUNCT
ijtc-1155	2	18	2024	2024	NUM
ijtc-1155	2	19	)	)	PUNCT
ijtc-1155	2	20	.	.	PUNCT
ijtc-1155	3	1	good	good	ADJ
ijtc-1155	3	2	corporate	corporate	ADJ
ijtc-1155	3	3	governance	governance	NOUN
ijtc-1155	3	4	,	,	PUNCT
ijtc-1155	3	5	profitability	profitability	NOUN
ijtc-1155	3	6	and	and	CCONJ
ijtc-1155	3	7	institutional	institutional	ADJ
ijtc-1155	3	8	ownership	ownership	NOUN
ijtc-1155	3	9	on	on	ADP
ijtc-1155	3	10	corporate	corporate	ADJ
ijtc-1155	3	11	financial	financial	ADJ
ijtc-1155	3	12	performance	performance	NOUN
ijtc-1155	3	13	moderated	moderate	VERB
ijtc-1155	3	14	by	by	ADP
ijtc-1155	3	15	dividend	dividend	NOUN
ijtc-1155	3	16	policy	policy	NOUN
ijtc-1155	3	17	.	.	PUNCT
ijtc-1155	4	1	ilomata	ilomata	PROPN
ijtc-1155	4	2	international	international	ADJ
ijtc-1155	4	3	journal	journal	NOUN
ijtc-1155	4	4	of	of	ADP
ijtc-1155	4	5	tax	tax	NOUN
ijtc-1155	4	6	and	and	CCONJ
ijtc-1155	4	7	accounting	accounting	NOUN
ijtc-1155	4	8	,	,	PUNCT
ijtc-1155	4	9	5(3	5(3	NUM
ijtc-1155	4	10	)	)	PUNCT
ijtc-1155	4	11	,	,	PUNCT
ijtc-1155	4	12	646	646	NUM
ijtc-1155	4	13	-	-	SYM
ijtc-1155	4	14	666	666	NUM
ijtc-1155	4	15	.	.	PUNCT
ijtc-1155	5	1	https://doi.org/10.61194/ijtc.v5i3.1155	https://doi.org/10.61194/ijtc.v5i3.1155	PROPN
ijtc-1155	5	2	abstract	abstract	NOUN
ijtc-1155	5	3	:	:	PUNCT
ijtc-1155	5	4	the	the	DET
ijtc-1155	5	5	decline	decline	NOUN
ijtc-1155	5	6	in	in	ADP
ijtc-1155	5	7	financial	financial	ADJ
ijtc-1155	5	8	performance	performance	NOUN
ijtc-1155	5	9	in	in	ADP
ijtc-1155	5	10	a	a	DET
ijtc-1155	5	11	company	company	NOUN
ijtc-1155	5	12	is	be	AUX
ijtc-1155	5	13	often	often	ADV
ijtc-1155	5	14	caused	cause	VERB
ijtc-1155	5	15	due	due	ADP
ijtc-1155	5	16	to	to	ADP
ijtc-1155	5	17	a	a	DET
ijtc-1155	5	18	weak	weak	ADJ
ijtc-1155	5	19	corporate	corporate	ADJ
ijtc-1155	5	20	governance	governance	NOUN
ijtc-1155	5	21	system	system	NOUN
ijtc-1155	5	22	.	.	PUNCT
ijtc-1155	6	1	therefore	therefore	ADV
ijtc-1155	6	2	,	,	PUNCT
ijtc-1155	6	3	this	this	DET
ijtc-1155	6	4	research	research	NOUN
ijtc-1155	6	5	aimed	aim	VERB
ijtc-1155	6	6	to	to	PART
ijtc-1155	6	7	assess	assess	VERB
ijtc-1155	6	8	the	the	DET
ijtc-1155	6	9	implementation	implementation	NOUN
ijtc-1155	6	10	of	of	ADP
ijtc-1155	6	11	good	good	ADJ
ijtc-1155	6	12	corporate	corporate	ADJ
ijtc-1155	6	13	governance	governance	NOUN
ijtc-1155	6	14	,	,	PUNCT
ijtc-1155	6	15	profitability	profitability	NOUN
ijtc-1155	6	16	and	and	CCONJ
ijtc-1155	6	17	institutional	institutional	ADJ
ijtc-1155	6	18	ownership	ownership	NOUN
ijtc-1155	6	19	on	on	ADP
ijtc-1155	6	20	corporate	corporate	ADJ
ijtc-1155	6	21	financial	financial	ADJ
ijtc-1155	6	22	performance	performance	NOUN
ijtc-1155	6	23	with	with	ADP
ijtc-1155	6	24	dividend	dividend	NOUN
ijtc-1155	6	25	policy	policy	NOUN
ijtc-1155	6	26	as	as	ADP
ijtc-1155	6	27	a	a	DET
ijtc-1155	6	28	moderating	moderate	VERB
ijtc-1155	6	29	variable	variable	NOUN
ijtc-1155	6	30	.	.	PUNCT
ijtc-1155	7	1	this	this	DET
ijtc-1155	7	2	research	research	NOUN
ijtc-1155	7	3	was	be	AUX
ijtc-1155	7	4	conducted	conduct	VERB
ijtc-1155	7	5	over	over	ADP
ijtc-1155	7	6	a	a	DET
ijtc-1155	7	7	4	4	NUM
ijtc-1155	7	8	-	-	PUNCT
ijtc-1155	7	9	year	year	NOUN
ijtc-1155	7	10	period	period	NOUN
ijtc-1155	7	11	,	,	PUNCT
ijtc-1155	7	12	namely	namely	ADV
ijtc-1155	7	13	2019	2019	NUM
ijtc-1155	7	14	-	-	SYM
ijtc-1155	7	15	2022	2022	NUM
ijtc-1155	7	16	.	.	PUNCT
ijtc-1155	8	1	the	the	DET
ijtc-1155	8	2	research	research	NOUN
ijtc-1155	8	3	population	population	NOUN
ijtc-1155	8	4	consists	consist	VERB
ijtc-1155	8	5	of	of	ADP
ijtc-1155	8	6	stateowned	stateowne	VERB
ijtc-1155	8	7	public	public	ADJ
ijtc-1155	8	8	enterprise	enterprise	NOUN
ijtc-1155	8	9	companies	company	NOUN
ijtc-1155	8	10	that	that	PRON
ijtc-1155	8	11	are	be	AUX
ijtc-1155	8	12	listed	list	VERB
ijtc-1155	8	13	on	on	ADP
ijtc-1155	8	14	the	the	DET
ijtc-1155	8	15	idx	idx	NOUN
ijtc-1155	8	16	during	during	ADP
ijtc-1155	8	17	the	the	DET
ijtc-1155	8	18	period	period	NOUN
ijtc-1155	8	19	of	of	ADP
ijtc-1155	8	20	2019	2019	NUM
ijtc-1155	8	21	-	-	SYM
ijtc-1155	8	22	2022	2022	NUM
ijtc-1155	8	23	.	.	PUNCT
ijtc-1155	9	1	a	a	DET
ijtc-1155	9	2	sample	sample	NOUN
ijtc-1155	9	3	of	of	ADP
ijtc-1155	9	4	stateowned	stateowne	VERB
ijtc-1155	9	5	enterprises	enterprise	NOUN
ijtc-1155	9	6	companies	company	NOUN
ijtc-1155	9	7	listed	list	VERB
ijtc-1155	9	8	on	on	ADP
ijtc-1155	9	9	the	the	DET
ijtc-1155	9	10	idx	idx	NOUN
ijtc-1155	9	11	that	that	PRON
ijtc-1155	9	12	satisfy	satisfy	VERB
ijtc-1155	9	13	all	all	DET
ijtc-1155	9	14	the	the	DET
ijtc-1155	9	15	criteria	criterion	NOUN
ijtc-1155	9	16	for	for	ADP
ijtc-1155	9	17	this	this	DET
ijtc-1155	9	18	research	research	NOUN
ijtc-1155	9	19	is	be	AUX
ijtc-1155	9	20	selected	select	VERB
ijtc-1155	9	21	using	use	VERB
ijtc-1155	9	22	purposive	purposive	ADJ
ijtc-1155	9	23	sampling	sampling	NOUN
ijtc-1155	9	24	.	.	PUNCT
ijtc-1155	10	1	the	the	DET
ijtc-1155	10	2	data	data	NOUN
ijtc-1155	10	3	analysis	analysis	NOUN
ijtc-1155	10	4	method	method	NOUN
ijtc-1155	10	5	used	use	VERB
ijtc-1155	10	6	uses	use	VERB
ijtc-1155	10	7	a	a	DET
ijtc-1155	10	8	panel	panel	NOUN
ijtc-1155	10	9	data	datum	NOUN
ijtc-1155	10	10	regression	regression	NOUN
ijtc-1155	10	11	model	model	NOUN
ijtc-1155	10	12	to	to	PART
ijtc-1155	10	13	test	test	VERB
ijtc-1155	10	14	the	the	DET
ijtc-1155	10	15	effect	effect	NOUN
ijtc-1155	10	16	of	of	ADP
ijtc-1155	10	17	each	each	DET
ijtc-1155	10	18	variable	variable	NOUN
ijtc-1155	10	19	on	on	ADP
ijtc-1155	10	20	the	the	DET
ijtc-1155	10	21	company	company	NOUN
ijtc-1155	10	22	's	's	PART
ijtc-1155	10	23	financial	financial	ADJ
ijtc-1155	10	24	performance	performance	NOUN
ijtc-1155	10	25	.	.	PUNCT
ijtc-1155	11	1	the	the	DET
ijtc-1155	11	2	research	research	NOUN
ijtc-1155	11	3	findings	finding	NOUN
ijtc-1155	11	4	show	show	VERB
ijtc-1155	11	5	that	that	SCONJ
ijtc-1155	11	6	,	,	PUNCT
ijtc-1155	11	7	while	while	SCONJ
ijtc-1155	11	8	profitability	profitability	NOUN
ijtc-1155	11	9	does	do	AUX
ijtc-1155	11	10	influence	influence	VERB
ijtc-1155	11	11	the	the	DET
ijtc-1155	11	12	financial	financial	ADJ
ijtc-1155	11	13	performance	performance	NOUN
ijtc-1155	11	14	of	of	ADP
ijtc-1155	11	15	a	a	DET
ijtc-1155	11	16	company	company	NOUN
ijtc-1155	11	17	,	,	PUNCT
ijtc-1155	11	18	the	the	DET
ijtc-1155	11	19	presence	presence	NOUN
ijtc-1155	11	20	of	of	ADP
ijtc-1155	11	21	an	an	DET
ijtc-1155	11	22	audit	audit	NOUN
ijtc-1155	11	23	committee	committee	NOUN
ijtc-1155	11	24	,	,	PUNCT
ijtc-1155	11	25	an	an	DET
ijtc-1155	11	26	independent	independent	ADJ
ijtc-1155	11	27	board	board	NOUN
ijtc-1155	11	28	of	of	ADP
ijtc-1155	11	29	commissioners	commissioner	NOUN
ijtc-1155	11	30	,	,	PUNCT
ijtc-1155	11	31	or	or	CCONJ
ijtc-1155	11	32	institutional	institutional	ADJ
ijtc-1155	11	33	ownership	ownership	NOUN
ijtc-1155	11	34	does	do	AUX
ijtc-1155	11	35	not	not	PART
ijtc-1155	11	36	have	have	VERB
ijtc-1155	11	37	a	a	DET
ijtc-1155	11	38	significant	significant	ADJ
ijtc-1155	11	39	impact	impact	NOUN
ijtc-1155	11	40	.	.	PUNCT
ijtc-1155	12	1	in	in	ADP
ijtc-1155	12	2	addition	addition	NOUN
ijtc-1155	12	3	,	,	PUNCT
ijtc-1155	12	4	when	when	SCONJ
ijtc-1155	12	5	adjusted	adjust	VERB
ijtc-1155	12	6	for	for	ADP
ijtc-1155	12	7	dividend	dividend	NOUN
ijtc-1155	12	8	policy	policy	NOUN
ijtc-1155	12	9	,	,	PUNCT
ijtc-1155	12	10	the	the	DET
ijtc-1155	12	11	influence	influence	NOUN
ijtc-1155	12	12	of	of	ADP
ijtc-1155	12	13	the	the	DET
ijtc-1155	12	14	audit	audit	NOUN
ijtc-1155	12	15	committee	committee	NOUN
ijtc-1155	12	16	,	,	PUNCT
ijtc-1155	12	17	profitability	profitability	NOUN
ijtc-1155	12	18	,	,	PUNCT
ijtc-1155	12	19	and	and	CCONJ
ijtc-1155	12	20	institutional	institutional	ADJ
ijtc-1155	12	21	ownership	ownership	NOUN
ijtc-1155	12	22	on	on	ADP
ijtc-1155	12	23	the	the	DET
ijtc-1155	12	24	financial	financial	ADJ
ijtc-1155	12	25	performance	performance	NOUN
ijtc-1155	12	26	of	of	ADP
ijtc-1155	12	27	the	the	DET
ijtc-1155	12	28	company	company	NOUN
ijtc-1155	12	29	is	be	AUX
ijtc-1155	12	30	not	not	PART
ijtc-1155	12	31	significant	significant	ADJ
ijtc-1155	12	32	.	.	PUNCT
ijtc-1155	13	1	conversely	conversely	ADV
ijtc-1155	13	2	,	,	PUNCT
ijtc-1155	13	3	the	the	DET
ijtc-1155	13	4	dividend	dividend	NOUN
ijtc-1155	13	5	policy	policy	NOUN
ijtc-1155	13	6	adhered	adhere	VERB
ijtc-1155	13	7	to	to	ADP
ijtc-1155	13	8	by	by	ADP
ijtc-1155	13	9	the	the	DET
ijtc-1155	13	10	independent	independent	PROPN
ijtc-1155	13	11	board	board	PROPN
ijtc-1155	13	12	of	of	ADP
ijtc-1155	13	13	commissioners	commissioner	NOUN
ijtc-1155	13	14	impacts	impact	VERB
ijtc-1155	13	15	the	the	DET
ijtc-1155	13	16	financial	financial	ADJ
ijtc-1155	13	17	performance	performance	NOUN
ijtc-1155	13	18	of	of	ADP
ijtc-1155	13	19	the	the	DET
ijtc-1155	13	20	company	company	NOUN
ijtc-1155	13	21	.	.	PUNCT
ijtc-1155	14	1	the	the	DET
ijtc-1155	14	2	implication	implication	NOUN
ijtc-1155	14	3	of	of	ADP
ijtc-1155	14	4	this	this	DET
ijtc-1155	14	5	study	study	NOUN
ijtc-1155	14	6	for	for	ADP
ijtc-1155	14	7	state	state	NOUN
ijtc-1155	14	8	-	-	PUNCT
ijtc-1155	14	9	owned	own	VERB
ijtc-1155	14	10	enterprises	enterprise	NOUN
ijtc-1155	14	11	can	can	AUX
ijtc-1155	14	12	utilize	utilize	VERB
ijtc-1155	14	13	this	this	DET
ijtc-1155	14	14	research	research	NOUN
ijtc-1155	14	15	to	to	PART
ijtc-1155	14	16	be	be	AUX
ijtc-1155	14	17	wiser	wise	ADJ
ijtc-1155	14	18	in	in	ADP
ijtc-1155	14	19	choosing	choose	VERB
ijtc-1155	14	20	corporate	corporate	ADJ
ijtc-1155	14	21	governance	governance	NOUN
ijtc-1155	14	22	policies	policy	NOUN
ijtc-1155	14	23	that	that	PRON
ijtc-1155	14	24	are	be	AUX
ijtc-1155	14	25	in	in	ADP
ijtc-1155	14	26	accordance	accordance	NOUN
ijtc-1155	14	27	with	with	ADP
ijtc-1155	14	28	the	the	DET
ijtc-1155	14	29	company	company	NOUN
ijtc-1155	14	30	so	so	SCONJ
ijtc-1155	14	31	that	that	SCONJ
ijtc-1155	14	32	there	there	PRON
ijtc-1155	14	33	is	be	VERB
ijtc-1155	14	34	no	no	DET
ijtc-1155	14	35	decline	decline	NOUN
ijtc-1155	14	36	in	in	ADP
ijtc-1155	14	37	the	the	DET
ijtc-1155	14	38	company	company	NOUN
ijtc-1155	14	39	's	's	PART
ijtc-1155	14	40	financial	financial	ADJ
ijtc-1155	14	41	performance	performance	NOUN
ijtc-1155	14	42	.	.	PUNCT
ijtc-1155	15	1	keyword	keyword	NOUN
ijtc-1155	15	2	:	:	PUNCT
ijtc-1155	15	3	good	good	ADJ
ijtc-1155	15	4	corporate	corporate	ADJ
ijtc-1155	15	5	governance	governance	NOUN
ijtc-1155	15	6	,	,	PUNCT
ijtc-1155	15	7	profitability	profitability	NOUN
ijtc-1155	15	8	,	,	PUNCT
ijtc-1155	15	9	institutional	institutional	ADJ
ijtc-1155	15	10	ownership	ownership	NOUN
ijtc-1155	15	11	,	,	PUNCT
ijtc-1155	15	12	dividend	dividend	NOUN
ijtc-1155	15	13	policy	policy	NOUN
ijtc-1155	15	14	,	,	PUNCT
ijtc-1155	15	15	financial	financial	ADJ
ijtc-1155	15	16	performance	performance	NOUN
ijtc-1155	15	17	this	this	PRON
ijtc-1155	15	18	is	be	AUX
ijtc-1155	15	19	an	an	DET
ijtc-1155	15	20	open	open	ADJ
ijtc-1155	15	21	access	access	NOUN
ijtc-1155	15	22	article	article	NOUN
ijtc-1155	15	23	under	under	ADP
ijtc-1155	15	24	the	the	DET
ijtc-1155	15	25	cc	cc	NOUN
ijtc-1155	15	26	-	-	PUNCT
ijtc-1155	15	27	by	by	ADP
ijtc-1155	15	28	4.0	4.0	NUM
ijtc-1155	15	29	license	license	NOUN
ijtc-1155	15	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	15	31	mailto:agung.yulianto@ugj.ac.id	mailto:agung.yulianto@ugj.ac.id	NOUN
ijtc-1155	15	32	https://doi.org/10.61194/ijtc.v5i3.1155	https://doi.org/10.61194/ijtc.v5i3.1155	X
ijtc-1155	15	33	good	good	ADJ
ijtc-1155	15	34	corporate	corporate	ADJ
ijtc-1155	15	35	governance	governance	NOUN
ijtc-1155	15	36	,	,	PUNCT
ijtc-1155	15	37	profitability	profitability	NOUN
ijtc-1155	15	38	and	and	CCONJ
ijtc-1155	15	39	institutional	institutional	ADJ
ijtc-1155	15	40	ownership	ownership	NOUN
ijtc-1155	15	41	on	on	ADP
ijtc-1155	15	42	corporate	corporate	ADJ
ijtc-1155	15	43	financial	financial	ADJ
ijtc-1155	15	44	performance	performance	NOUN
ijtc-1155	15	45	moderated	moderate	VERB
ijtc-1155	15	46	by	by	ADP
ijtc-1155	15	47	dividend	dividend	NOUN
ijtc-1155	15	48	policy	policy	NOUN
ijtc-1155	15	49	azahra	azahra	NOUN
ijtc-1155	15	50	,	,	PUNCT
ijtc-1155	15	51	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	15	52	,	,	PUNCT
ijtc-1155	15	53	puriayu	puriayu	VERB
ijtc-1155	15	54	,	,	PUNCT
ijtc-1155	15	55	and	and	CCONJ
ijtc-1155	15	56	yulianto	yulianto	NOUN
ijtc-1155	15	57	647	647	NUM
ijtc-1155	15	58	|	|	NOUN
ijtc-1155	15	59	ilomata	ilomata	NOUN
ijtc-1155	15	60	international	international	ADJ
ijtc-1155	15	61	journal	journal	NOUN
ijtc-1155	15	62	of	of	ADP
ijtc-1155	15	63	tax	tax	PROPN
ijtc-1155	15	64	&	&	CCONJ
ijtc-1155	15	65	accounting	account	VERB
ijtc-1155	15	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	15	67	introduction	introduction	NOUN
ijtc-1155	15	68	in	in	ADP
ijtc-1155	15	69	running	run	VERB
ijtc-1155	15	70	its	its	PRON
ijtc-1155	15	71	business	business	NOUN
ijtc-1155	15	72	,	,	PUNCT
ijtc-1155	15	73	the	the	DET
ijtc-1155	15	74	company	company	NOUN
ijtc-1155	15	75	must	must	AUX
ijtc-1155	15	76	have	have	VERB
ijtc-1155	15	77	several	several	ADJ
ijtc-1155	15	78	goals	goal	NOUN
ijtc-1155	15	79	.	.	PUNCT
ijtc-1155	16	1	one	one	NUM
ijtc-1155	16	2	of	of	ADP
ijtc-1155	16	3	them	they	PRON
ijtc-1155	16	4	is	be	AUX
ijtc-1155	16	5	to	to	PART
ijtc-1155	16	6	make	make	VERB
ijtc-1155	16	7	a	a	DET
ijtc-1155	16	8	profit	profit	NOUN
ijtc-1155	16	9	.	.	PUNCT
ijtc-1155	17	1	to	to	PART
ijtc-1155	17	2	achieve	achieve	VERB
ijtc-1155	17	3	these	these	DET
ijtc-1155	17	4	goals	goal	NOUN
ijtc-1155	17	5	,	,	PUNCT
ijtc-1155	17	6	the	the	DET
ijtc-1155	17	7	company	company	NOUN
ijtc-1155	17	8	requires	require	VERB
ijtc-1155	17	9	good	good	ADJ
ijtc-1155	17	10	performance	performance	NOUN
ijtc-1155	17	11	and	and	CCONJ
ijtc-1155	17	12	management	management	NOUN
ijtc-1155	17	13	,	,	PUNCT
ijtc-1155	17	14	in	in	ADP
ijtc-1155	17	15	order	order	NOUN
ijtc-1155	17	16	for	for	SCONJ
ijtc-1155	17	17	the	the	DET
ijtc-1155	17	18	company	company	NOUN
ijtc-1155	17	19	to	to	PART
ijtc-1155	17	20	be	be	AUX
ijtc-1155	17	21	able	able	ADJ
ijtc-1155	17	22	to	to	PART
ijtc-1155	17	23	produce	produce	VERB
ijtc-1155	17	24	revenues	revenue	NOUN
ijtc-1155	17	25	that	that	PRON
ijtc-1155	17	26	rise	rise	VERB
ijtc-1155	17	27	annually	annually	ADV
ijtc-1155	17	28	and	and	CCONJ
ijtc-1155	17	29	for	for	SCONJ
ijtc-1155	17	30	the	the	DET
ijtc-1155	17	31	business	business	NOUN
ijtc-1155	17	32	's	's	PART
ijtc-1155	17	33	existence	existence	NOUN
ijtc-1155	17	34	to	to	PART
ijtc-1155	17	35	likewise	likewise	ADV
ijtc-1155	17	36	improve	improve	VERB
ijtc-1155	17	37	(	(	PUNCT
ijtc-1155	17	38	hanisah	hanisah	NOUN
ijtc-1155	17	39	et	et	PROPN
ijtc-1155	17	40	al	al	PROPN
ijtc-1155	17	41	.	.	PROPN
ijtc-1155	17	42	,	,	PUNCT
ijtc-1155	17	43	2019	2019	NUM
ijtc-1155	17	44	)	)	PUNCT
ijtc-1155	17	45	.	.	PUNCT
ijtc-1155	18	1	one	one	NUM
ijtc-1155	18	2	of	of	ADP
ijtc-1155	18	3	the	the	DET
ijtc-1155	18	4	numerous	numerous	ADJ
ijtc-1155	18	5	indicators	indicator	NOUN
ijtc-1155	18	6	of	of	ADP
ijtc-1155	18	7	a	a	DET
ijtc-1155	18	8	company	company	NOUN
ijtc-1155	18	9	's	's	PART
ijtc-1155	18	10	efficacy	efficacy	NOUN
ijtc-1155	18	11	and	and	CCONJ
ijtc-1155	18	12	capacity	capacity	NOUN
ijtc-1155	18	13	to	to	PART
ijtc-1155	18	14	reach	reach	VERB
ijtc-1155	18	15	its	its	PRON
ijtc-1155	18	16	target	target	NOUN
ijtc-1155	18	17	market	market	NOUN
ijtc-1155	18	18	is	be	AUX
ijtc-1155	18	19	its	its	PRON
ijtc-1155	18	20	financial	financial	ADJ
ijtc-1155	18	21	performance	performance	NOUN
ijtc-1155	18	22	(	(	PUNCT
ijtc-1155	18	23	maridkha	maridkha	NOUN
ijtc-1155	18	24	&	&	CCONJ
ijtc-1155	18	25	himmati	himmati	PROPN
ijtc-1155	18	26	,	,	PUNCT
ijtc-1155	18	27	2021	2021	NUM
ijtc-1155	18	28	)	)	PUNCT
ijtc-1155	18	29	.	.	PUNCT
ijtc-1155	19	1	one	one	NUM
ijtc-1155	19	2	of	of	ADP
ijtc-1155	19	3	the	the	DET
ijtc-1155	19	4	phenomena	phenomenon	NOUN
ijtc-1155	19	5	experienced	experience	VERB
ijtc-1155	19	6	by	by	ADP
ijtc-1155	19	7	state	state	NOUN
ijtc-1155	19	8	-	-	PUNCT
ijtc-1155	19	9	owned	own	VERB
ijtc-1155	19	10	enterprises	enterprise	NOUN
ijtc-1155	19	11	is	be	AUX
ijtc-1155	19	12	the	the	DET
ijtc-1155	19	13	poor	poor	ADJ
ijtc-1155	19	14	financial	financial	ADJ
ijtc-1155	19	15	performance	performance	NOUN
ijtc-1155	19	16	that	that	PRON
ijtc-1155	19	17	has	have	AUX
ijtc-1155	19	18	been	be	AUX
ijtc-1155	19	19	going	go	VERB
ijtc-1155	19	20	on	on	ADP
ijtc-1155	19	21	for	for	ADP
ijtc-1155	19	22	a	a	DET
ijtc-1155	19	23	long	long	ADJ
ijtc-1155	19	24	time	time	NOUN
ijtc-1155	19	25	and	and	CCONJ
ijtc-1155	19	26	exacerbated	exacerbate	VERB
ijtc-1155	19	27	by	by	ADP
ijtc-1155	19	28	the	the	DET
ijtc-1155	19	29	covid	covid	PROPN
ijtc-1155	19	30	-19	-19	PUNCT
ijtc-1155	19	31	pandemic	pandemic	ADJ
ijtc-1155	19	32	.	.	PUNCT
ijtc-1155	20	1	currently	currently	ADV
ijtc-1155	20	2	,	,	PUNCT
ijtc-1155	20	3	state	state	NOUN
ijtc-1155	20	4	-	-	PUNCT
ijtc-1155	20	5	owned	own	VERB
ijtc-1155	20	6	enterprises	enterprise	NOUN
ijtc-1155	20	7	face	face	VERB
ijtc-1155	20	8	challenges	challenge	NOUN
ijtc-1155	20	9	caused	cause	VERB
ijtc-1155	20	10	by	by	ADP
ijtc-1155	20	11	two	two	NUM
ijtc-1155	20	12	main	main	ADJ
ijtc-1155	20	13	factors	factor	NOUN
ijtc-1155	20	14	.	.	PUNCT
ijtc-1155	21	1	first	first	ADV
ijtc-1155	21	2	,	,	PUNCT
ijtc-1155	21	3	entire	entire	ADJ
ijtc-1155	21	4	industry	industry	NOUN
ijtc-1155	21	5	performance	performance	NOUN
ijtc-1155	21	6	adversely	adversely	ADV
ijtc-1155	21	7	affected	affect	VERB
ijtc-1155	21	8	by	by	ADP
ijtc-1155	21	9	covid	covid	PROPN
ijtc-1155	21	10	-19	-19	SYM
ijtc-1155	21	11	pandemic	pandemic	ADJ
ijtc-1155	21	12	including	include	VERB
ijtc-1155	21	13	state	state	NOUN
ijtc-1155	21	14	-	-	PUNCT
ijtc-1155	21	15	owned	own	VERB
ijtc-1155	21	16	public	public	ADJ
ijtc-1155	21	17	bodies	body	NOUN
ijtc-1155	21	18	,	,	PUNCT
ijtc-1155	21	19	the	the	DET
ijtc-1155	21	20	second	second	ADJ
ijtc-1155	21	21	condition	condition	NOUN
ijtc-1155	21	22	,	,	PUNCT
ijtc-1155	21	23	indeed	indeed	ADV
ijtc-1155	21	24	before	before	SCONJ
ijtc-1155	21	25	the	the	DET
ijtc-1155	21	26	pandemic	pandemic	NOUN
ijtc-1155	21	27	broke	break	VERB
ijtc-1155	21	28	out	out	ADP
ijtc-1155	21	29	at	at	ADP
ijtc-1155	21	30	the	the	DET
ijtc-1155	21	31	end	end	NOUN
ijtc-1155	21	32	of	of	ADP
ijtc-1155	21	33	2019	2019	NUM
ijtc-1155	21	34	,	,	PUNCT
ijtc-1155	21	35	the	the	DET
ijtc-1155	21	36	performance	performance	NOUN
ijtc-1155	21	37	of	of	ADP
ijtc-1155	21	38	these	these	DET
ijtc-1155	21	39	state	state	NOUN
ijtc-1155	21	40	-	-	PUNCT
ijtc-1155	21	41	owned	own	VERB
ijtc-1155	21	42	public	public	ADJ
ijtc-1155	21	43	bodies	body	NOUN
ijtc-1155	21	44	was	be	AUX
ijtc-1155	21	45	already	already	ADV
ijtc-1155	21	46	bad	bad	ADJ
ijtc-1155	21	47	.	.	PUNCT
ijtc-1155	22	1	the	the	DET
ijtc-1155	22	2	covid-19	covid-19	PROPN
ijtc-1155	22	3	pandemic	pandemic	NOUN
ijtc-1155	22	4	has	have	AUX
ijtc-1155	22	5	caused	cause	VERB
ijtc-1155	22	6	financial	financial	ADJ
ijtc-1155	22	7	difficulties	difficulty	NOUN
ijtc-1155	22	8	for	for	ADP
ijtc-1155	22	9	a	a	DET
ijtc-1155	22	10	number	number	NOUN
ijtc-1155	22	11	of	of	ADP
ijtc-1155	22	12	large	large	ADJ
ijtc-1155	22	13	state	state	NOUN
ijtc-1155	22	14	-	-	PUNCT
ijtc-1155	22	15	owned	own	VERB
ijtc-1155	22	16	companies	company	NOUN
ijtc-1155	22	17	,	,	PUNCT
ijtc-1155	22	18	including	include	VERB
ijtc-1155	22	19	pt	pt	NOUN
ijtc-1155	22	20	angkasa	angkasa	PROPN
ijtc-1155	22	21	pura	pura	NOUN
ijtc-1155	22	22	i	i	PROPN
ijtc-1155	22	23	and	and	CCONJ
ijtc-1155	22	24	pt	pt	PROPN
ijtc-1155	22	25	kereta	kereta	PROPN
ijtc-1155	22	26	api	api	PROPN
ijtc-1155	22	27	indonesia	indonesia	PROPN
ijtc-1155	22	28	(	(	PUNCT
ijtc-1155	22	29	persero	persero	PROPN
ijtc-1155	22	30	)	)	PUNCT
ijtc-1155	22	31	.	.	PUNCT
ijtc-1155	23	1	this	this	DET
ijtc-1155	23	2	condition	condition	NOUN
ijtc-1155	23	3	eroded	erode	VERB
ijtc-1155	23	4	the	the	DET
ijtc-1155	23	5	company	company	NOUN
ijtc-1155	23	6	's	's	PART
ijtc-1155	23	7	revenue	revenue	NOUN
ijtc-1155	23	8	and	and	CCONJ
ijtc-1155	23	9	profit	profit	NOUN
ijtc-1155	23	10	until	until	SCONJ
ijtc-1155	23	11	it	it	PRON
ijtc-1155	23	12	was	be	AUX
ijtc-1155	23	13	forced	force	VERB
ijtc-1155	23	14	to	to	PART
ijtc-1155	23	15	print	print	VERB
ijtc-1155	23	16	a	a	DET
ijtc-1155	23	17	red	red	ADJ
ijtc-1155	23	18	report	report	NOUN
ijtc-1155	23	19	card	card	NOUN
ijtc-1155	23	20	for	for	ADP
ijtc-1155	23	21	the	the	DET
ijtc-1155	23	22	first	first	ADJ
ijtc-1155	23	23	time	time	NOUN
ijtc-1155	23	24	(	(	PUNCT
ijtc-1155	23	25	monica	monica	PROPN
ijtc-1155	23	26	wareza	wareza	PROPN
ijtc-1155	23	27	,	,	PUNCT
ijtc-1155	23	28	2021	2021	NUM
ijtc-1155	23	29	)	)	PUNCT
ijtc-1155	23	30	.	.	PUNCT
ijtc-1155	24	1	to	to	PART
ijtc-1155	24	2	provide	provide	VERB
ijtc-1155	24	3	progress	progress	NOUN
ijtc-1155	24	4	to	to	ADP
ijtc-1155	24	5	the	the	DET
ijtc-1155	24	6	performance	performance	NOUN
ijtc-1155	24	7	of	of	ADP
ijtc-1155	24	8	a	a	DET
ijtc-1155	24	9	company	company	NOUN
ijtc-1155	24	10	,	,	PUNCT
ijtc-1155	24	11	making	make	VERB
ijtc-1155	24	12	the	the	DET
ijtc-1155	24	13	company	company	NOUN
ijtc-1155	24	14	long	long	ADV
ijtc-1155	24	15	-	-	PUNCT
ijtc-1155	24	16	lived	live	VERB
ijtc-1155	24	17	and	and	CCONJ
ijtc-1155	24	18	trustworthy	trustworthy	ADJ
ijtc-1155	24	19	,	,	PUNCT
ijtc-1155	24	20	it	it	PRON
ijtc-1155	24	21	is	be	AUX
ijtc-1155	24	22	necessary	necessary	ADJ
ijtc-1155	24	23	to	to	PART
ijtc-1155	24	24	implement	implement	VERB
ijtc-1155	24	25	good	good	ADJ
ijtc-1155	24	26	corporate	corporate	ADJ
ijtc-1155	24	27	governance	governance	NOUN
ijtc-1155	24	28	(	(	PUNCT
ijtc-1155	24	29	gcg	gcg	PROPN
ijtc-1155	24	30	)	)	PUNCT
ijtc-1155	24	31	.	.	PUNCT
ijtc-1155	25	1	good	good	ADJ
ijtc-1155	25	2	corporate	corporate	ADJ
ijtc-1155	25	3	governance	governance	NOUN
ijtc-1155	25	4	is	be	AUX
ijtc-1155	25	5	a	a	DET
ijtc-1155	25	6	concept	concept	NOUN
ijtc-1155	25	7	that	that	PRON
ijtc-1155	25	8	plays	play	VERB
ijtc-1155	25	9	an	an	DET
ijtc-1155	25	10	important	important	ADJ
ijtc-1155	25	11	role	role	NOUN
ijtc-1155	25	12	in	in	ADP
ijtc-1155	25	13	shaping	shape	VERB
ijtc-1155	25	14	the	the	DET
ijtc-1155	25	15	culture	culture	NOUN
ijtc-1155	25	16	of	of	ADP
ijtc-1155	25	17	transparency	transparency	NOUN
ijtc-1155	25	18	,	,	PUNCT
ijtc-1155	25	19	responsibility	responsibility	NOUN
ijtc-1155	25	20	,	,	PUNCT
ijtc-1155	25	21	and	and	CCONJ
ijtc-1155	25	22	awareness	awareness	NOUN
ijtc-1155	25	23	in	in	ADP
ijtc-1155	25	24	companies	company	NOUN
ijtc-1155	25	25	(	(	PUNCT
ijtc-1155	25	26	al	al	PROPN
ijtc-1155	25	27	-	-	PUNCT
ijtc-1155	25	28	ahdal	ahdal	PROPN
ijtc-1155	25	29	et	et	PROPN
ijtc-1155	25	30	al	al	PROPN
ijtc-1155	25	31	.	.	PROPN
ijtc-1155	25	32	,	,	PUNCT
ijtc-1155	25	33	2020	2020	NUM
ijtc-1155	25	34	)	)	PUNCT
ijtc-1155	25	35	.	.	PUNCT
ijtc-1155	26	1	company	company	NOUN
ijtc-1155	26	2	management	management	NOUN
ijtc-1155	26	3	based	base	VERB
ijtc-1155	26	4	on	on	ADP
ijtc-1155	26	5	gcg	gcg	NOUN
ijtc-1155	26	6	is	be	AUX
ijtc-1155	26	7	an	an	DET
ijtc-1155	26	8	effort	effort	NOUN
ijtc-1155	26	9	to	to	PART
ijtc-1155	26	10	make	make	VERB
ijtc-1155	26	11	gcg	gcg	PROPN
ijtc-1155	26	12	a	a	DET
ijtc-1155	26	13	standard	standard	NOUN
ijtc-1155	26	14	used	use	VERB
ijtc-1155	26	15	by	by	ADP
ijtc-1155	26	16	company	company	NOUN
ijtc-1155	26	17	management	management	NOUN
ijtc-1155	26	18	in	in	ADP
ijtc-1155	26	19	behaving	behave	VERB
ijtc-1155	26	20	.	.	PUNCT
ijtc-1155	27	1	currently	currently	ADV
ijtc-1155	27	2	,	,	PUNCT
ijtc-1155	27	3	the	the	DET
ijtc-1155	27	4	business	business	NOUN
ijtc-1155	27	5	world	world	NOUN
ijtc-1155	27	6	requires	require	VERB
ijtc-1155	27	7	the	the	DET
ijtc-1155	27	8	implementation	implementation	NOUN
ijtc-1155	27	9	of	of	ADP
ijtc-1155	27	10	gcg	gcg	NOUN
ijtc-1155	27	11	principles	principle	NOUN
ijtc-1155	27	12	in	in	ADP
ijtc-1155	27	13	order	order	NOUN
ijtc-1155	27	14	to	to	PART
ijtc-1155	27	15	maintain	maintain	VERB
ijtc-1155	27	16	a	a	DET
ijtc-1155	27	17	healthy	healthy	ADJ
ijtc-1155	27	18	,	,	PUNCT
ijtc-1155	27	19	transparent	transparent	ADJ
ijtc-1155	27	20	and	and	CCONJ
ijtc-1155	27	21	efficient	efficient	ADJ
ijtc-1155	27	22	business	business	NOUN
ijtc-1155	27	23	climate	climate	NOUN
ijtc-1155	27	24	and	and	CCONJ
ijtc-1155	27	25	ensure	ensure	VERB
ijtc-1155	27	26	its	its	PRON
ijtc-1155	27	27	sustainability	sustainability	NOUN
ijtc-1155	27	28	and	and	CCONJ
ijtc-1155	27	29	resilience	resilience	NOUN
ijtc-1155	27	30	in	in	ADP
ijtc-1155	27	31	the	the	DET
ijtc-1155	27	32	face	face	NOUN
ijtc-1155	27	33	of	of	ADP
ijtc-1155	27	34	increasingly	increasingly	ADV
ijtc-1155	27	35	fierce	fierce	ADJ
ijtc-1155	27	36	competition	competition	NOUN
ijtc-1155	27	37	.	.	PUNCT
ijtc-1155	28	1	according	accord	VERB
ijtc-1155	28	2	to	to	ADP
ijtc-1155	28	3	(	(	PUNCT
ijtc-1155	28	4	aldila	aldila	PROPN
ijtc-1155	28	5	septiana	septiana	PROPN
ijtc-1155	28	6	m	m	PROPN
ijtc-1155	28	7	,	,	PUNCT
ijtc-1155	28	8	2019	2019	NUM
ijtc-1155	28	9	)	)	PUNCT
ijtc-1155	28	10	“	"	PUNCT
ijtc-1155	28	11	profitability	profitability	NOUN
ijtc-1155	28	12	is	be	AUX
ijtc-1155	28	13	a	a	DET
ijtc-1155	28	14	ratio	ratio	NOUN
ijtc-1155	28	15	that	that	PRON
ijtc-1155	28	16	aims	aim	VERB
ijtc-1155	28	17	to	to	PART
ijtc-1155	28	18	determine	determine	VERB
ijtc-1155	28	19	the	the	DET
ijtc-1155	28	20	company	company	NOUN
ijtc-1155	28	21	's	's	PART
ijtc-1155	28	22	ability	ability	NOUN
ijtc-1155	28	23	to	to	PART
ijtc-1155	28	24	generate	generate	VERB
ijtc-1155	28	25	profits	profit	NOUN
ijtc-1155	28	26	during	during	ADP
ijtc-1155	28	27	a	a	DET
ijtc-1155	28	28	certain	certain	ADJ
ijtc-1155	28	29	period	period	NOUN
ijtc-1155	28	30	’’	’'	PUNCT
ijtc-1155	28	31	.	.	PUNCT
ijtc-1155	29	1	good	good	ADJ
ijtc-1155	29	2	corporate	corporate	ADJ
ijtc-1155	29	3	governance	governance	NOUN
ijtc-1155	29	4	is	be	AUX
ijtc-1155	29	5	one	one	NUM
ijtc-1155	29	6	strategy	strategy	NOUN
ijtc-1155	29	7	to	to	PART
ijtc-1155	29	8	boost	boost	VERB
ijtc-1155	29	9	the	the	DET
ijtc-1155	29	10	company	company	NOUN
ijtc-1155	29	11	's	's	PART
ijtc-1155	29	12	profitability	profitability	NOUN
ijtc-1155	29	13	so	so	SCONJ
ijtc-1155	29	14	that	that	SCONJ
ijtc-1155	29	15	it	it	PRON
ijtc-1155	29	16	can	can	AUX
ijtc-1155	29	17	be	be	AUX
ijtc-1155	29	18	attained	attain	VERB
ijtc-1155	29	19	.	.	PUNCT
ijtc-1155	30	1	institutional	institutional	ADJ
ijtc-1155	30	2	ownership	ownership	NOUN
ijtc-1155	30	3	according	accord	VERB
ijtc-1155	30	4	to	to	ADP
ijtc-1155	30	5	(	(	PUNCT
ijtc-1155	30	6	ardiani	ardiani	X
ijtc-1155	30	7	et	et	PROPN
ijtc-1155	30	8	al	al	PROPN
ijtc-1155	30	9	.	.	PROPN
ijtc-1155	30	10	,	,	PUNCT
ijtc-1155	30	11	2021	2021	NUM
ijtc-1155	30	12	)	)	PUNCT
ijtc-1155	30	13	,	,	PUNCT
ijtc-1155	30	14	the	the	DET
ijtc-1155	30	15	percentage	percentage	NOUN
ijtc-1155	30	16	of	of	ADP
ijtc-1155	30	17	the	the	DET
ijtc-1155	30	18	business	business	NOUN
ijtc-1155	30	19	's	's	PART
ijtc-1155	30	20	shares	share	NOUN
ijtc-1155	30	21	held	hold	VERB
ijtc-1155	30	22	by	by	ADP
ijtc-1155	30	23	institutions	institution	NOUN
ijtc-1155	30	24	at	at	ADP
ijtc-1155	30	25	the	the	DET
ijtc-1155	30	26	end	end	NOUN
ijtc-1155	30	27	of	of	ADP
ijtc-1155	30	28	the	the	DET
ijtc-1155	30	29	year	year	NOUN
ijtc-1155	30	30	,	,	PUNCT
ijtc-1155	30	31	which	which	PRON
ijtc-1155	30	32	indicates	indicate	VERB
ijtc-1155	30	33	that	that	SCONJ
ijtc-1155	30	34	institutional	institutional	ADJ
ijtc-1155	30	35	investors	investor	NOUN
ijtc-1155	30	36	often	often	ADV
ijtc-1155	30	37	invest	invest	VERB
ijtc-1155	30	38	a	a	DET
ijtc-1155	30	39	larger	large	ADJ
ijtc-1155	30	40	portion	portion	NOUN
ijtc-1155	30	41	of	of	ADP
ijtc-1155	30	42	their	their	PRON
ijtc-1155	30	43	funds	fund	NOUN
ijtc-1155	30	44	.	.	PUNCT
ijtc-1155	31	1	this	this	PRON
ijtc-1155	31	2	represents	represent	VERB
ijtc-1155	31	3	the	the	DET
ijtc-1155	31	4	level	level	NOUN
ijtc-1155	31	5	of	of	ADP
ijtc-1155	31	6	institutional	institutional	ADJ
ijtc-1155	31	7	ownership	ownership	NOUN
ijtc-1155	31	8	in	in	ADP
ijtc-1155	31	9	the	the	DET
ijtc-1155	31	10	company	company	NOUN
ijtc-1155	31	11	.	.	PUNCT
ijtc-1155	32	1	this	this	PRON
ijtc-1155	32	2	indicates	indicate	VERB
ijtc-1155	32	3	that	that	SCONJ
ijtc-1155	32	4	institutional	institutional	ADJ
ijtc-1155	32	5	investors	investor	NOUN
ijtc-1155	32	6	invest	invest	VERB
ijtc-1155	32	7	more	more	ADJ
ijtc-1155	32	8	of	of	ADP
ijtc-1155	32	9	their	their	PRON
ijtc-1155	32	10	funds	fund	NOUN
ijtc-1155	32	11	,	,	PUNCT
ijtc-1155	32	12	so	so	SCONJ
ijtc-1155	32	13	as	as	SCONJ
ijtc-1155	32	14	to	to	PART
ijtc-1155	32	15	equip	equip	VERB
ijtc-1155	32	16	themselves	themselves	PRON
ijtc-1155	32	17	with	with	ADP
ijtc-1155	32	18	sufficient	sufficient	ADJ
ijtc-1155	32	19	capital	capital	NOUN
ijtc-1155	32	20	for	for	ADP
ijtc-1155	32	21	it	it	PRON
ijtc-1155	32	22	.	.	PUNCT
ijtc-1155	33	1	this	this	DET
ijtc-1155	33	2	research	research	NOUN
ijtc-1155	33	3	is	be	AUX
ijtc-1155	33	4	a	a	DET
ijtc-1155	33	5	development	development	NOUN
ijtc-1155	33	6	of	of	ADP
ijtc-1155	33	7	research	research	NOUN
ijtc-1155	33	8	(	(	PUNCT
ijtc-1155	33	9	u.	u.	PROPN
ijtc-1155	33	10	yanti	yanti	PROPN
ijtc-1155	33	11	et	et	PROPN
ijtc-1155	33	12	al	al	PROPN
ijtc-1155	33	13	.	.	PROPN
ijtc-1155	33	14	,	,	PUNCT
ijtc-1155	33	15	2023	2023	NUM
ijtc-1155	33	16	)	)	PUNCT
ijtc-1155	33	17	by	by	ADP
ijtc-1155	33	18	adding	add	VERB
ijtc-1155	33	19	profitability	profitability	NOUN
ijtc-1155	33	20	variables	variable	NOUN
ijtc-1155	33	21	.	.	PUNCT
ijtc-1155	34	1	(	(	PUNCT
ijtc-1155	34	2	l.	l.	PROPN
ijtc-1155	34	3	d.	d.	PROPN
ijtc-1155	34	4	yanti	yanti	PROPN
ijtc-1155	34	5	&	&	CCONJ
ijtc-1155	34	6	hartono	hartono	PROPN
ijtc-1155	34	7	,	,	PUNCT
ijtc-1155	34	8	2019	2019	NUM
ijtc-1155	34	9	)	)	PUNCT
ijtc-1155	34	10	defines	define	VERB
ijtc-1155	34	11	profitability	profitability	NOUN
ijtc-1155	34	12	as	as	ADP
ijtc-1155	34	13	the	the	DET
ijtc-1155	34	14	capacity	capacity	NOUN
ijtc-1155	34	15	of	of	ADP
ijtc-1155	34	16	an	an	DET
ijtc-1155	34	17	organization	organization	NOUN
ijtc-1155	34	18	to	to	PART
ijtc-1155	34	19	generate	generate	VERB
ijtc-1155	34	20	financial	financial	ADJ
ijtc-1155	34	21	returns	return	NOUN
ijtc-1155	34	22	.	.	PUNCT
ijtc-1155	35	1	research	research	NOUN
ijtc-1155	35	2	from	from	ADP
ijtc-1155	35	3	(	(	PUNCT
ijtc-1155	35	4	u.	u.	PROPN
ijtc-1155	35	5	yanti	yanti	PROPN
ijtc-1155	35	6	et	et	PROPN
ijtc-1155	35	7	al	al	PROPN
ijtc-1155	35	8	.	.	PROPN
ijtc-1155	35	9	,	,	PUNCT
ijtc-1155	35	10	2023	2023	NUM
ijtc-1155	35	11	)	)	PUNCT
ijtc-1155	35	12	has	have	VERB
ijtc-1155	35	13	limitations	limitation	NOUN
ijtc-1155	35	14	,	,	PUNCT
ijtc-1155	35	15	namely	namely	ADV
ijtc-1155	35	16	not	not	PART
ijtc-1155	35	17	expanding	expand	VERB
ijtc-1155	35	18	the	the	DET
ijtc-1155	35	19	sample	sample	NOUN
ijtc-1155	35	20	criteria	criterion	NOUN
ijtc-1155	35	21	.	.	PUNCT
ijtc-1155	36	1	the	the	DET
ijtc-1155	36	2	similarity	similarity	NOUN
ijtc-1155	36	3	between	between	ADP
ijtc-1155	36	4	this	this	DET
ijtc-1155	36	5	research	research	NOUN
ijtc-1155	36	6	and	and	CCONJ
ijtc-1155	36	7	research	research	NOUN
ijtc-1155	36	8	conducted	conduct	VERB
ijtc-1155	36	9	by	by	ADP
ijtc-1155	36	10	(	(	PUNCT
ijtc-1155	36	11	u.	u.	PROPN
ijtc-1155	36	12	yanti	yanti	PROPN
ijtc-1155	36	13	et	et	PROPN
ijtc-1155	36	14	al	al	PROPN
ijtc-1155	36	15	.	.	PROPN
ijtc-1155	36	16	,	,	PUNCT
ijtc-1155	36	17	2023	2023	NUM
ijtc-1155	36	18	)	)	PUNCT
ijtc-1155	36	19	is	be	AUX
ijtc-1155	36	20	that	that	SCONJ
ijtc-1155	36	21	the	the	DET
ijtc-1155	36	22	research	research	NOUN
ijtc-1155	36	23	subjects	subject	NOUN
ijtc-1155	36	24	are	be	AUX
ijtc-1155	36	25	both	both	PRON
ijtc-1155	36	26	focused	focus	VERB
ijtc-1155	36	27	on	on	ADP
ijtc-1155	36	28	companies	company	NOUN
ijtc-1155	36	29	bumn	bumn	NOUN
ijtc-1155	36	30	which	which	PRON
ijtc-1155	36	31	are	be	AUX
ijtc-1155	36	32	listed	list	VERB
ijtc-1155	36	33	on	on	ADP
ijtc-1155	36	34	the	the	DET
ijtc-1155	36	35	idx	idx	PROPN
ijtc-1155	36	36	.	.	PUNCT
ijtc-1155	37	1	however	however	ADV
ijtc-1155	37	2	,	,	PUNCT
ijtc-1155	37	3	there	there	PRON
ijtc-1155	37	4	are	be	VERB
ijtc-1155	37	5	differences	difference	NOUN
ijtc-1155	37	6	between	between	ADP
ijtc-1155	37	7	this	this	DET
ijtc-1155	37	8	research	research	NOUN
ijtc-1155	37	9	and	and	CCONJ
ijtc-1155	37	10	that	that	DET
ijtc-1155	37	11	research	research	NOUN
ijtc-1155	37	12	,	,	PUNCT
ijtc-1155	37	13	namely	namely	ADV
ijtc-1155	37	14	the	the	DET
ijtc-1155	37	15	research	research	NOUN
ijtc-1155	37	16	period	period	NOUN
ijtc-1155	37	17	and	and	CCONJ
ijtc-1155	37	18	the	the	DET
ijtc-1155	37	19	addition	addition	NOUN
ijtc-1155	37	20	of	of	ADP
ijtc-1155	37	21	profitability	profitability	NOUN
ijtc-1155	37	22	variables	variable	NOUN
ijtc-1155	37	23	.	.	PUNCT
ijtc-1155	38	1	in	in	ADP
ijtc-1155	38	2	order	order	NOUN
ijtc-1155	38	3	to	to	PART
ijtc-1155	38	4	achieve	achieve	VERB
ijtc-1155	38	5	transparency	transparency	NOUN
ijtc-1155	38	6	in	in	ADP
ijtc-1155	38	7	company	company	NOUN
ijtc-1155	38	8	management	management	NOUN
ijtc-1155	38	9	for	for	ADP
ijtc-1155	38	10	all	all	DET
ijtc-1155	38	11	users	user	NOUN
ijtc-1155	38	12	of	of	ADP
ijtc-1155	38	13	financial	financial	ADJ
ijtc-1155	38	14	statements	statement	NOUN
ijtc-1155	38	15	and	and	CCONJ
ijtc-1155	38	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	38	17	good	good	ADJ
ijtc-1155	38	18	corporate	corporate	ADJ
ijtc-1155	38	19	governance	governance	NOUN
ijtc-1155	38	20	,	,	PUNCT
ijtc-1155	38	21	profitability	profitability	NOUN
ijtc-1155	38	22	and	and	CCONJ
ijtc-1155	38	23	institutional	institutional	ADJ
ijtc-1155	38	24	ownership	ownership	NOUN
ijtc-1155	38	25	on	on	ADP
ijtc-1155	38	26	corporate	corporate	ADJ
ijtc-1155	38	27	financial	financial	ADJ
ijtc-1155	38	28	performance	performance	NOUN
ijtc-1155	38	29	moderated	moderate	VERB
ijtc-1155	38	30	by	by	ADP
ijtc-1155	38	31	dividend	dividend	NOUN
ijtc-1155	38	32	policy	policy	NOUN
ijtc-1155	38	33	azahra	azahra	NOUN
ijtc-1155	38	34	,	,	PUNCT
ijtc-1155	38	35	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	38	36	,	,	PUNCT
ijtc-1155	38	37	puriayu	puriayu	VERB
ijtc-1155	38	38	,	,	PUNCT
ijtc-1155	38	39	and	and	CCONJ
ijtc-1155	38	40	yulianto	yulianto	NOUN
ijtc-1155	38	41	648	648	NUM
ijtc-1155	38	42	|	|	ADV
ijtc-1155	38	43	ilomata	ilomata	PROPN
ijtc-1155	38	44	international	international	ADJ
ijtc-1155	38	45	journal	journal	NOUN
ijtc-1155	38	46	of	of	ADP
ijtc-1155	38	47	tax	tax	PROPN
ijtc-1155	38	48	&	&	CCONJ
ijtc-1155	38	49	accounting	accounting	NOUN
ijtc-1155	38	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	38	51	strengthen	strengthen	VERB
ijtc-1155	38	52	the	the	DET
ijtc-1155	38	53	research	research	NOUN
ijtc-1155	38	54	to	to	PART
ijtc-1155	38	55	be	be	AUX
ijtc-1155	38	56	carried	carry	VERB
ijtc-1155	38	57	out	out	ADP
ijtc-1155	38	58	,	,	PUNCT
ijtc-1155	38	59	the	the	DET
ijtc-1155	38	60	authors	author	NOUN
ijtc-1155	38	61	use	use	VERB
ijtc-1155	38	62	dividend	dividend	NOUN
ijtc-1155	38	63	policy	policy	NOUN
ijtc-1155	38	64	variables	variable	NOUN
ijtc-1155	38	65	as	as	ADP
ijtc-1155	38	66	moderating	moderate	VERB
ijtc-1155	38	67	variables	variable	NOUN
ijtc-1155	38	68	.	.	PUNCT
ijtc-1155	39	1	external	external	ADJ
ijtc-1155	39	2	parties	party	NOUN
ijtc-1155	39	3	such	such	ADJ
ijtc-1155	39	4	as	as	ADP
ijtc-1155	39	5	shareholders	shareholder	NOUN
ijtc-1155	39	6	,	,	PUNCT
ijtc-1155	39	7	creditors	creditor	NOUN
ijtc-1155	39	8	,	,	PUNCT
ijtc-1155	39	9	and	and	CCONJ
ijtc-1155	39	10	other	other	ADJ
ijtc-1155	39	11	parties	party	NOUN
ijtc-1155	39	12	with	with	ADP
ijtc-1155	39	13	an	an	DET
ijtc-1155	39	14	interest	interest	NOUN
ijtc-1155	39	15	in	in	ADP
ijtc-1155	39	16	the	the	DET
ijtc-1155	39	17	information	information	NOUN
ijtc-1155	39	18	disclosed	disclose	VERB
ijtc-1155	39	19	by	by	ADP
ijtc-1155	39	20	the	the	DET
ijtc-1155	39	21	company	company	NOUN
ijtc-1155	39	22	consider	consider	VERB
ijtc-1155	39	23	dividend	dividend	NOUN
ijtc-1155	39	24	policy	policy	NOUN
ijtc-1155	39	25	as	as	ADP
ijtc-1155	39	26	the	the	DET
ijtc-1155	39	27	focus	focus	NOUN
ijtc-1155	39	28	of	of	ADP
ijtc-1155	39	29	their	their	PRON
ijtc-1155	39	30	attention	attention	NOUN
ijtc-1155	39	31	(	(	PUNCT
ijtc-1155	39	32	lestari	lestari	PROPN
ijtc-1155	39	33	et	et	PROPN
ijtc-1155	39	34	al	al	PROPN
ijtc-1155	39	35	.	.	PROPN
ijtc-1155	39	36	,	,	PUNCT
ijtc-1155	39	37	2024	2024	NUM
ijtc-1155	39	38	)	)	PUNCT
ijtc-1155	39	39	.	.	PUNCT
ijtc-1155	40	1	since	since	SCONJ
ijtc-1155	40	2	state	state	NOUN
ijtc-1155	40	3	-	-	PUNCT
ijtc-1155	40	4	owned	own	VERB
ijtc-1155	40	5	enterprises	enterprise	NOUN
ijtc-1155	40	6	consume	consume	VERB
ijtc-1155	40	7	government	government	NOUN
ijtc-1155	40	8	funds	fund	NOUN
ijtc-1155	40	9	that	that	PRON
ijtc-1155	40	10	should	should	AUX
ijtc-1155	40	11	be	be	AUX
ijtc-1155	40	12	allocated	allocate	VERB
ijtc-1155	40	13	to	to	ADP
ijtc-1155	40	14	humanitarian	humanitarian	ADJ
ijtc-1155	40	15	services	service	NOUN
ijtc-1155	40	16	,	,	PUNCT
ijtc-1155	40	17	this	this	DET
ijtc-1155	40	18	research	research	NOUN
ijtc-1155	40	19	focuses	focus	VERB
ijtc-1155	40	20	on	on	ADP
ijtc-1155	40	21	this	this	DET
ijtc-1155	40	22	particular	particular	ADJ
ijtc-1155	40	23	subject	subject	NOUN
ijtc-1155	40	24	,	,	PUNCT
ijtc-1155	40	25	improvements	improvement	NOUN
ijtc-1155	40	26	in	in	ADP
ijtc-1155	40	27	stateowned	stateowned	ADJ
ijtc-1155	40	28	enterprises	enterprise	NOUN
ijtc-1155	40	29	contributed	contribute	VERB
ijtc-1155	40	30	to	to	ADP
ijtc-1155	40	31	the	the	DET
ijtc-1155	40	32	reduction	reduction	NOUN
ijtc-1155	40	33	of	of	ADP
ijtc-1155	40	34	the	the	DET
ijtc-1155	40	35	fiscal	fiscal	ADJ
ijtc-1155	40	36	deficit	deficit	NOUN
ijtc-1155	40	37	,	,	PUNCT
ijtc-1155	40	38	despite	despite	SCONJ
ijtc-1155	40	39	the	the	DET
ijtc-1155	40	40	fact	fact	NOUN
ijtc-1155	40	41	that	that	SCONJ
ijtc-1155	40	42	they	they	PRON
ijtc-1155	40	43	emit	emit	VERB
ijtc-1155	40	44	more	more	ADJ
ijtc-1155	40	45	pollution	pollution	NOUN
ijtc-1155	40	46	than	than	ADP
ijtc-1155	40	47	private	private	ADJ
ijtc-1155	40	48	industry	industry	NOUN
ijtc-1155	40	49	.	.	PUNCT
ijtc-1155	41	1	as	as	ADV
ijtc-1155	41	2	well	well	ADV
ijtc-1155	41	3	as	as	ADP
ijtc-1155	41	4	the	the	DET
ijtc-1155	41	5	weakening	weakening	NOUN
ijtc-1155	41	6	of	of	ADP
ijtc-1155	41	7	the	the	DET
ijtc-1155	41	8	corporate	corporate	ADJ
ijtc-1155	41	9	governance	governance	NOUN
ijtc-1155	41	10	system	system	NOUN
ijtc-1155	41	11	(	(	PUNCT
ijtc-1155	41	12	good	good	ADJ
ijtc-1155	41	13	corporate	corporate	ADJ
ijtc-1155	41	14	governance	governance	NOUN
ijtc-1155	41	15	)	)	PUNCT
ijtc-1155	41	16	in	in	ADP
ijtc-1155	41	17	business	business	NOUN
ijtc-1155	41	18	entities	entity	NOUN
ijtc-1155	41	19	and	and	CCONJ
ijtc-1155	41	20	protection	protection	NOUN
ijtc-1155	41	21	for	for	ADP
ijtc-1155	41	22	investors	investor	NOUN
ijtc-1155	41	23	so	so	SCONJ
ijtc-1155	41	24	as	as	SCONJ
ijtc-1155	41	25	to	to	PART
ijtc-1155	41	26	encourage	encourage	VERB
ijtc-1155	41	27	company	company	NOUN
ijtc-1155	41	28	owners	owner	NOUN
ijtc-1155	41	29	to	to	PART
ijtc-1155	41	30	increase	increase	VERB
ijtc-1155	41	31	their	their	PRON
ijtc-1155	41	32	supervision	supervision	NOUN
ijtc-1155	41	33	.	.	PUNCT
ijtc-1155	42	1	from	from	ADP
ijtc-1155	42	2	the	the	DET
ijtc-1155	42	3	background	background	NOUN
ijtc-1155	42	4	,	,	PUNCT
ijtc-1155	42	5	the	the	DET
ijtc-1155	42	6	researchers	researcher	NOUN
ijtc-1155	42	7	are	be	AUX
ijtc-1155	42	8	interested	interested	ADJ
ijtc-1155	42	9	in	in	ADP
ijtc-1155	42	10	raising	raise	VERB
ijtc-1155	42	11	and	and	CCONJ
ijtc-1155	42	12	discussing	discuss	VERB
ijtc-1155	42	13	these	these	DET
ijtc-1155	42	14	issues	issue	NOUN
ijtc-1155	42	15	with	with	ADP
ijtc-1155	42	16	the	the	DET
ijtc-1155	42	17	title	title	NOUN
ijtc-1155	42	18	‘	'	PUNCT
ijtc-1155	42	19	‘	'	PUNCT
ijtc-1155	42	20	implementation	implementation	NOUN
ijtc-1155	42	21	of	of	ADP
ijtc-1155	42	22	good	good	ADJ
ijtc-1155	42	23	corporate	corporate	ADJ
ijtc-1155	42	24	governance	governance	NOUN
ijtc-1155	42	25	,	,	PUNCT
ijtc-1155	42	26	profitability	profitability	NOUN
ijtc-1155	42	27	and	and	CCONJ
ijtc-1155	42	28	institutional	institutional	ADJ
ijtc-1155	42	29	ownership	ownership	NOUN
ijtc-1155	42	30	on	on	ADP
ijtc-1155	42	31	corporate	corporate	ADJ
ijtc-1155	42	32	financial	financial	ADJ
ijtc-1155	42	33	performance	performance	NOUN
ijtc-1155	42	34	with	with	ADP
ijtc-1155	42	35	dividend	dividend	NOUN
ijtc-1155	42	36	policy	policy	NOUN
ijtc-1155	42	37	as	as	ADP
ijtc-1155	42	38	a	a	DET
ijtc-1155	42	39	moderating	moderate	VERB
ijtc-1155	42	40	variable	variable	NOUN
ijtc-1155	42	41	in	in	ADP
ijtc-1155	42	42	stateowned	stateowned	ADJ
ijtc-1155	42	43	companies	company	NOUN
ijtc-1155	42	44	listed	list	VERB
ijtc-1155	42	45	on	on	ADP
ijtc-1155	42	46	the	the	DET
ijtc-1155	42	47	idx	idx	NOUN
ijtc-1155	42	48	for	for	ADP
ijtc-1155	42	49	the	the	DET
ijtc-1155	42	50	2019	2019	NUM
ijtc-1155	42	51	-	-	PUNCT
ijtc-1155	42	52	2022	2022	NUM
ijtc-1155	42	53	period	period	NOUN
ijtc-1155	42	54	”	"	PUNCT
ijtc-1155	42	55	.	.	PUNCT
ijtc-1155	43	1	agency	agency	NOUN
ijtc-1155	43	2	theory	theory	NOUN
ijtc-1155	43	3	agency	agency	NOUN
ijtc-1155	43	4	theory	theory	NOUN
ijtc-1155	43	5	is	be	AUX
ijtc-1155	43	6	still	still	ADV
ijtc-1155	43	7	a	a	DET
ijtc-1155	43	8	key	key	ADJ
ijtc-1155	43	9	theory	theory	NOUN
ijtc-1155	43	10	in	in	ADP
ijtc-1155	43	11	corporate	corporate	ADJ
ijtc-1155	43	12	governance	governance	NOUN
ijtc-1155	43	13	issues	issue	NOUN
ijtc-1155	43	14	.	.	PUNCT
ijtc-1155	44	1	(	(	PUNCT
ijtc-1155	44	2	said	say	VERB
ijtc-1155	44	3	et	et	PROPN
ijtc-1155	44	4	al	al	PROPN
ijtc-1155	44	5	.	.	PROPN
ijtc-1155	44	6	,	,	PUNCT
ijtc-1155	44	7	2022	2022	NUM
ijtc-1155	44	8	)	)	PUNCT
ijtc-1155	44	9	said	say	VERB
ijtc-1155	44	10	,	,	PUNCT
ijtc-1155	44	11	agency	agency	NOUN
ijtc-1155	44	12	theory	theory	NOUN
ijtc-1155	44	13	is	be	AUX
ijtc-1155	44	14	a	a	DET
ijtc-1155	44	15	correlation	correlation	NOUN
ijtc-1155	44	16	from	from	ADP
ijtc-1155	44	17	two	two	NUM
ijtc-1155	44	18	individuals	individual	NOUN
ijtc-1155	44	19	,	,	PUNCT
ijtc-1155	44	20	specifically	specifically	ADV
ijtc-1155	44	21	the	the	DET
ijtc-1155	44	22	principal	principal	NOUN
ijtc-1155	44	23	and	and	CCONJ
ijtc-1155	44	24	the	the	DET
ijtc-1155	44	25	agent	agent	NOUN
ijtc-1155	44	26	;	;	PUNCT
ijtc-1155	44	27	the	the	DET
ijtc-1155	44	28	principal	principal	NOUN
ijtc-1155	44	29	is	be	AUX
ijtc-1155	44	30	the	the	DET
ijtc-1155	44	31	one	one	NUM
ijtc-1155	44	32	who	who	PRON
ijtc-1155	44	33	gives	give	VERB
ijtc-1155	44	34	the	the	DET
ijtc-1155	44	35	management	management	NOUN
ijtc-1155	44	36	instructions	instruction	NOUN
ijtc-1155	44	37	,	,	PUNCT
ijtc-1155	44	38	the	the	DET
ijtc-1155	44	39	principal	principal	NOUN
ijtc-1155	44	40	has	have	AUX
ijtc-1155	44	41	given	give	VERB
ijtc-1155	44	42	the	the	DET
ijtc-1155	44	43	management	management	NOUN
ijtc-1155	44	44	complete	complete	ADJ
ijtc-1155	44	45	authority	authority	NOUN
ijtc-1155	44	46	to	to	PART
ijtc-1155	44	47	handle	handle	VERB
ijtc-1155	44	48	funds	fund	NOUN
ijtc-1155	44	49	.	.	PUNCT
ijtc-1155	45	1	principal	principal	ADJ
ijtc-1155	45	2	parties	party	NOUN
ijtc-1155	45	3	typically	typically	ADV
ijtc-1155	45	4	give	give	VERB
ijtc-1155	45	5	management	management	NOUN
ijtc-1155	45	6	incentives	incentive	NOUN
ijtc-1155	45	7	,	,	PUNCT
ijtc-1155	45	8	both	both	CCONJ
ijtc-1155	45	9	monetary	monetary	ADJ
ijtc-1155	45	10	and	and	CCONJ
ijtc-1155	45	11	non	non	ADJ
ijtc-1155	45	12	-	-	ADJ
ijtc-1155	45	13	monetary	monetary	ADJ
ijtc-1155	45	14	(	(	PUNCT
ijtc-1155	45	15	smulowitz	smulowitz	PROPN
ijtc-1155	45	16	et	et	PROPN
ijtc-1155	45	17	al	al	PROPN
ijtc-1155	45	18	.	.	PROPN
ijtc-1155	45	19	,	,	PUNCT
ijtc-1155	45	20	2019	2019	NUM
ijtc-1155	45	21	)	)	PUNCT
ijtc-1155	45	22	.	.	PUNCT
ijtc-1155	46	1	therefore	therefore	ADV
ijtc-1155	46	2	,	,	PUNCT
ijtc-1155	46	3	by	by	ADP
ijtc-1155	46	4	applying	apply	VERB
ijtc-1155	46	5	good	good	ADJ
ijtc-1155	46	6	corporate	corporate	ADJ
ijtc-1155	46	7	governance	governance	NOUN
ijtc-1155	46	8	principles	principle	NOUN
ijtc-1155	46	9	,	,	PUNCT
ijtc-1155	46	10	the	the	DET
ijtc-1155	46	11	hoped	hope	VERB
ijtc-1155	46	12	-	-	PUNCT
ijtc-1155	46	13	for	for	ADP
ijtc-1155	46	14	outcome	outcome	NOUN
ijtc-1155	46	15	is	be	AUX
ijtc-1155	46	16	manipulative	manipulative	ADJ
ijtc-1155	46	17	impulse	impulse	ADJ
ijtc-1155	46	18	of	of	ADP
ijtc-1155	46	19	agents	agent	NOUN
ijtc-1155	46	20	or	or	CCONJ
ijtc-1155	46	21	managers	manager	NOUN
ijtc-1155	46	22	will	will	AUX
ijtc-1155	46	23	be	be	AUX
ijtc-1155	46	24	reduced	reduce	VERB
ijtc-1155	46	25	and	and	CCONJ
ijtc-1155	46	26	the	the	DET
ijtc-1155	46	27	reported	report	VERB
ijtc-1155	46	28	performance	performance	NOUN
ijtc-1155	46	29	will	will	AUX
ijtc-1155	46	30	be	be	AUX
ijtc-1155	46	31	in	in	ADP
ijtc-1155	46	32	accordance	accordance	NOUN
ijtc-1155	46	33	with	with	ADP
ijtc-1155	46	34	reality	reality	NOUN
ijtc-1155	46	35	.	.	PUNCT
ijtc-1155	47	1	corporate	corporate	ADJ
ijtc-1155	47	2	governance	governance	NOUN
ijtc-1155	47	3	can	can	AUX
ijtc-1155	47	4	serve	serve	VERB
ijtc-1155	47	5	as	as	ADP
ijtc-1155	47	6	a	a	DET
ijtc-1155	47	7	medium	medium	NOUN
ijtc-1155	47	8	to	to	PART
ijtc-1155	47	9	limit	limit	VERB
ijtc-1155	47	10	managers	manager	NOUN
ijtc-1155	47	11	and	and	CCONJ
ijtc-1155	47	12	reduce	reduce	VERB
ijtc-1155	47	13	the	the	DET
ijtc-1155	47	14	possibility	possibility	NOUN
ijtc-1155	47	15	of	of	ADP
ijtc-1155	47	16	agency	agency	NOUN
ijtc-1155	47	17	problems	problem	NOUN
ijtc-1155	47	18	,	,	PUNCT
ijtc-1155	47	19	thereby	thereby	ADV
ijtc-1155	47	20	improving	improve	VERB
ijtc-1155	47	21	company	company	NOUN
ijtc-1155	47	22	performance	performance	NOUN
ijtc-1155	47	23	(	(	PUNCT
ijtc-1155	47	24	ramadhani	ramadhani	PROPN
ijtc-1155	47	25	&	&	CCONJ
ijtc-1155	47	26	agustin	agustin	PROPN
ijtc-1155	47	27	,	,	PUNCT
ijtc-1155	47	28	2021	2021	NUM
ijtc-1155	47	29	)	)	PUNCT
ijtc-1155	47	30	.	.	PUNCT
ijtc-1155	48	1	good	good	ADJ
ijtc-1155	48	2	corporate	corporate	ADJ
ijtc-1155	48	3	governance	governance	NOUN
ijtc-1155	48	4	achieve	achieve	VERB
ijtc-1155	48	5	long	long	ADJ
ijtc-1155	48	6	-	-	PUNCT
ijtc-1155	48	7	term	term	NOUN
ijtc-1155	48	8	corporate	corporate	ADJ
ijtc-1155	48	9	value	value	NOUN
ijtc-1155	48	10	,	,	PUNCT
ijtc-1155	48	11	maximise	maximise	NOUN
ijtc-1155	48	12	responsibility	responsibility	NOUN
ijtc-1155	48	13	and	and	CCONJ
ijtc-1155	48	14	commercial	commercial	ADJ
ijtc-1155	48	15	performance	performance	NOUN
ijtc-1155	48	16	,	,	PUNCT
ijtc-1155	48	17	and	and	CCONJ
ijtc-1155	48	18	take	take	VERB
ijtc-1155	48	19	stakeholders	stakeholder	NOUN
ijtc-1155	48	20	'	'	PART
ijtc-1155	48	21	interests	interest	NOUN
ijtc-1155	48	22	into	into	ADP
ijtc-1155	48	23	consideration	consideration	NOUN
ijtc-1155	48	24	in	in	ADP
ijtc-1155	48	25	compliance	compliance	NOUN
ijtc-1155	48	26	with	with	ADP
ijtc-1155	48	27	legal	legal	ADJ
ijtc-1155	48	28	and	and	CCONJ
ijtc-1155	48	29	ethical	ethical	ADJ
ijtc-1155	48	30	business	business	NOUN
ijtc-1155	48	31	practices	practice	NOUN
ijtc-1155	48	32	,	,	PUNCT
ijtc-1155	48	33	a	a	DET
ijtc-1155	48	34	process	process	NOUN
ijtc-1155	48	35	and	and	CCONJ
ijtc-1155	48	36	mechanism	mechanism	NOUN
ijtc-1155	48	37	known	know	VERB
ijtc-1155	48	38	as	as	ADP
ijtc-1155	48	39	“	"	PUNCT
ijtc-1155	48	40	good	good	ADJ
ijtc-1155	48	41	corporate	corporate	ADJ
ijtc-1155	48	42	governance	governance	NOUN
ijtc-1155	48	43	’’	’'	PUNCT
ijtc-1155	48	44	is	be	AUX
ijtc-1155	48	45	necessary	necessary	ADJ
ijtc-1155	48	46	.	.	PUNCT
ijtc-1155	49	1	good	good	ADJ
ijtc-1155	49	2	corporate	corporate	ADJ
ijtc-1155	49	3	governance	governance	NOUN
ijtc-1155	49	4	,	,	PUNCT
ijtc-1155	49	5	grounded	ground	VERB
ijtc-1155	49	6	in	in	ADP
ijtc-1155	49	7	agency	agency	NOUN
ijtc-1155	49	8	theory	theory	NOUN
ijtc-1155	49	9	,	,	PUNCT
ijtc-1155	49	10	is	be	AUX
ijtc-1155	49	11	intended	intend	VERB
ijtc-1155	49	12	to	to	PART
ijtc-1155	49	13	serve	serve	VERB
ijtc-1155	49	14	as	as	ADP
ijtc-1155	49	15	a	a	DET
ijtc-1155	49	16	mechanism	mechanism	NOUN
ijtc-1155	49	17	that	that	PRON
ijtc-1155	49	18	instills	instill	VERB
ijtc-1155	49	19	investors	investor	NOUN
ijtc-1155	49	20	with	with	ADP
ijtc-1155	49	21	confidence	confidence	NOUN
ijtc-1155	49	22	regarding	regard	VERB
ijtc-1155	49	23	the	the	DET
ijtc-1155	49	24	potential	potential	ADJ
ijtc-1155	49	25	return	return	NOUN
ijtc-1155	49	26	on	on	ADP
ijtc-1155	49	27	their	their	PRON
ijtc-1155	49	28	invested	invest	VERB
ijtc-1155	49	29	capital	capital	NOUN
ijtc-1155	49	30	(	(	PUNCT
ijtc-1155	49	31	jatiningrum	jatiningrum	NOUN
ijtc-1155	49	32	et	et	PROPN
ijtc-1155	49	33	al	al	PROPN
ijtc-1155	49	34	.	.	PROPN
ijtc-1155	49	35	,	,	PUNCT
ijtc-1155	49	36	2021	2021	NUM
ijtc-1155	49	37	)	)	PUNCT
ijtc-1155	49	38	.	.	PUNCT
ijtc-1155	50	1	effective	effective	ADJ
ijtc-1155	50	2	corporate	corporate	ADJ
ijtc-1155	50	3	governance	governance	NOUN
ijtc-1155	50	4	is	be	AUX
ijtc-1155	50	5	intricately	intricately	ADV
ijtc-1155	50	6	linked	link	VERB
ijtc-1155	50	7	to	to	ADP
ijtc-1155	50	8	the	the	DET
ijtc-1155	50	9	means	mean	NOUN
ijtc-1155	50	10	by	by	ADP
ijtc-1155	50	11	which	which	PRON
ijtc-1155	50	12	investors	investor	NOUN
ijtc-1155	50	13	can	can	AUX
ijtc-1155	50	14	have	have	VERB
ijtc-1155	50	15	faith	faith	NOUN
ijtc-1155	50	16	that	that	SCONJ
ijtc-1155	50	17	managers	manager	NOUN
ijtc-1155	50	18	will	will	AUX
ijtc-1155	50	19	act	act	VERB
ijtc-1155	50	20	in	in	ADP
ijtc-1155	50	21	their	their	PRON
ijtc-1155	50	22	best	good	ADJ
ijtc-1155	50	23	interests	interest	NOUN
ijtc-1155	50	24	and	and	CCONJ
ijtc-1155	50	25	provide	provide	VERB
ijtc-1155	50	26	them	they	PRON
ijtc-1155	50	27	with	with	ADP
ijtc-1155	50	28	benefits	benefit	NOUN
ijtc-1155	50	29	(	(	PUNCT
ijtc-1155	50	30	mustapha	mustapha	PROPN
ijtc-1155	50	31	et	et	PROPN
ijtc-1155	50	32	al	al	PROPN
ijtc-1155	50	33	.	.	PROPN
ijtc-1155	50	34	,	,	PUNCT
ijtc-1155	50	35	2020	2020	NUM
ijtc-1155	50	36	)	)	PUNCT
ijtc-1155	50	37	.	.	PUNCT
ijtc-1155	51	1	independent	independent	PROPN
ijtc-1155	51	2	board	board	PROPN
ijtc-1155	51	3	of	of	ADP
ijtc-1155	51	4	commissioners	commissioner	NOUN
ijtc-1155	51	5	members	member	NOUN
ijtc-1155	51	6	of	of	ADP
ijtc-1155	51	7	the	the	DET
ijtc-1155	51	8	board	board	NOUN
ijtc-1155	51	9	of	of	ADP
ijtc-1155	51	10	commissioners	commissioner	NOUN
ijtc-1155	51	11	are	be	AUX
ijtc-1155	51	12	known	know	VERB
ijtc-1155	51	13	as	as	ADP
ijtc-1155	51	14	independent	independent	ADJ
ijtc-1155	51	15	commissioners	commissioner	NOUN
ijtc-1155	51	16	which	which	PRON
ijtc-1155	51	17	consists	consist	VERB
ijtc-1155	51	18	of	of	ADP
ijtc-1155	51	19	one	one	NUM
ijtc-1155	51	20	person	person	NOUN
ijtc-1155	51	21	or	or	CCONJ
ijtc-1155	51	22	several	several	ADJ
ijtc-1155	51	23	people	people	NOUN
ijtc-1155	51	24	who	who	PRON
ijtc-1155	51	25	have	have	VERB
ijtc-1155	51	26	no	no	DET
ijtc-1155	51	27	relationship	relationship	NOUN
ijtc-1155	51	28	with	with	ADP
ijtc-1155	51	29	the	the	DET
ijtc-1155	51	30	company	company	NOUN
ijtc-1155	51	31	's	's	PART
ijtc-1155	51	32	operations	operation	NOUN
ijtc-1155	51	33	and	and	CCONJ
ijtc-1155	51	34	are	be	AUX
ijtc-1155	51	35	able	able	ADJ
ijtc-1155	51	36	to	to	PART
ijtc-1155	51	37	be	be	AUX
ijtc-1155	51	38	independent	independent	ADJ
ijtc-1155	51	39	in	in	ADP
ijtc-1155	51	40	supervising	supervise	VERB
ijtc-1155	51	41	management	management	NOUN
ijtc-1155	51	42	,	,	PUNCT
ijtc-1155	51	43	one	one	NUM
ijtc-1155	51	44	of	of	ADP
ijtc-1155	51	45	which	which	PRON
ijtc-1155	51	46	is	be	AUX
ijtc-1155	51	47	related	relate	VERB
ijtc-1155	51	48	to	to	ADP
ijtc-1155	51	49	performance	performance	NOUN
ijtc-1155	51	50	in	in	ADP
ijtc-1155	51	51	the	the	DET
ijtc-1155	51	52	financial	financial	ADJ
ijtc-1155	51	53	statements	statement	NOUN
ijtc-1155	51	54	'	'	PART
ijtc-1155	51	55	preparation	preparation	NOUN
ijtc-1155	51	56	reporting	reporting	NOUN
ijtc-1155	51	57	(	(	PUNCT
ijtc-1155	51	58	setyani	setyani	PROPN
ijtc-1155	51	59	&	&	CCONJ
ijtc-1155	51	60	suhaili	suhaili	NOUN
ijtc-1155	51	61	,	,	PUNCT
ijtc-1155	51	62	2023	2023	NUM
ijtc-1155	51	63	)	)	PUNCT
ijtc-1155	51	64	.	.	PUNCT
ijtc-1155	52	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	52	2	good	good	ADJ
ijtc-1155	52	3	corporate	corporate	ADJ
ijtc-1155	52	4	governance	governance	NOUN
ijtc-1155	52	5	,	,	PUNCT
ijtc-1155	52	6	profitability	profitability	NOUN
ijtc-1155	52	7	and	and	CCONJ
ijtc-1155	52	8	institutional	institutional	ADJ
ijtc-1155	52	9	ownership	ownership	NOUN
ijtc-1155	52	10	on	on	ADP
ijtc-1155	52	11	corporate	corporate	ADJ
ijtc-1155	52	12	financial	financial	ADJ
ijtc-1155	52	13	performance	performance	NOUN
ijtc-1155	52	14	moderated	moderate	VERB
ijtc-1155	52	15	by	by	ADP
ijtc-1155	52	16	dividend	dividend	NOUN
ijtc-1155	52	17	policy	policy	NOUN
ijtc-1155	52	18	azahra	azahra	NOUN
ijtc-1155	52	19	,	,	PUNCT
ijtc-1155	52	20	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	52	21	,	,	PUNCT
ijtc-1155	52	22	puriayu	puriayu	VERB
ijtc-1155	52	23	,	,	PUNCT
ijtc-1155	52	24	and	and	CCONJ
ijtc-1155	52	25	yulianto	yulianto	NOUN
ijtc-1155	52	26	649	649	NUM
ijtc-1155	52	27	|	|	ADV
ijtc-1155	52	28	ilomata	ilomata	PROPN
ijtc-1155	52	29	international	international	ADJ
ijtc-1155	52	30	journal	journal	NOUN
ijtc-1155	52	31	of	of	ADP
ijtc-1155	52	32	tax	tax	PROPN
ijtc-1155	52	33	&	&	CCONJ
ijtc-1155	52	34	accounting	accounting	PROPN
ijtc-1155	52	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	52	36	audit	audit	NOUN
ijtc-1155	52	37	committee	committee	NOUN
ijtc-1155	52	38	the	the	DET
ijtc-1155	52	39	audit	audit	NOUN
ijtc-1155	52	40	committee	committee	NOUN
ijtc-1155	52	41	is	be	AUX
ijtc-1155	52	42	an	an	DET
ijtc-1155	52	43	entity	entity	NOUN
ijtc-1155	52	44	established	establish	VERB
ijtc-1155	52	45	by	by	ADP
ijtc-1155	52	46	the	the	DET
ijtc-1155	52	47	board	board	NOUN
ijtc-1155	52	48	of	of	ADP
ijtc-1155	52	49	commissioners	commissioner	NOUN
ijtc-1155	52	50	with	with	ADP
ijtc-1155	52	51	the	the	DET
ijtc-1155	52	52	purpose	purpose	NOUN
ijtc-1155	52	53	of	of	ADP
ijtc-1155	52	54	exercising	exercise	VERB
ijtc-1155	52	55	oversight	oversight	NOUN
ijtc-1155	52	56	over	over	ADP
ijtc-1155	52	57	management	management	NOUN
ijtc-1155	52	58	(	(	PUNCT
ijtc-1155	52	59	ishaka	ishaka	PROPN
ijtc-1155	52	60	et	et	PROPN
ijtc-1155	52	61	al	al	PROPN
ijtc-1155	52	62	.	.	PROPN
ijtc-1155	52	63	,	,	PUNCT
ijtc-1155	52	64	2023	2023	NUM
ijtc-1155	52	65	)	)	PUNCT
ijtc-1155	52	66	.	.	PUNCT
ijtc-1155	53	1	the	the	DET
ijtc-1155	53	2	count	count	NOUN
ijtc-1155	53	3	of	of	ADP
ijtc-1155	53	4	members	member	NOUN
ijtc-1155	53	5	in	in	ADP
ijtc-1155	53	6	the	the	DET
ijtc-1155	53	7	the	the	DET
ijtc-1155	53	8	audit	audit	NOUN
ijtc-1155	53	9	committee	committee	NOUN
ijtc-1155	53	10	must	must	AUX
ijtc-1155	53	11	to	to	PART
ijtc-1155	53	12	have	have	VERB
ijtc-1155	53	13	a	a	DET
ijtc-1155	53	14	minimum	minimum	NOUN
ijtc-1155	53	15	of	of	ADP
ijtc-1155	53	16	three	three	NUM
ijtc-1155	53	17	members	member	NOUN
ijtc-1155	53	18	,	,	PUNCT
ijtc-1155	53	19	who	who	PRON
ijtc-1155	53	20	are	be	AUX
ijtc-1155	53	21	assigned	assign	VERB
ijtc-1155	53	22	to	to	PART
ijtc-1155	53	23	be	be	AUX
ijtc-1155	53	24	the	the	DET
ijtc-1155	53	25	chairman	chairman	NOUN
ijtc-1155	53	26	,	,	PUNCT
ijtc-1155	53	27	namely	namely	ADV
ijtc-1155	53	28	an	an	DET
ijtc-1155	53	29	impartial	impartial	ADJ
ijtc-1155	53	30	company	company	NOUN
ijtc-1155	53	31	commissioner	commissioner	NOUN
ijtc-1155	53	32	(	(	PUNCT
ijtc-1155	53	33	apriliana	apriliana	PROPN
ijtc-1155	53	34	&	&	CCONJ
ijtc-1155	53	35	fidiana	fidiana	PROPN
ijtc-1155	53	36	,	,	PUNCT
ijtc-1155	53	37	2021	2021	NUM
ijtc-1155	53	38	)	)	PUNCT
ijtc-1155	53	39	.	.	PUNCT
ijtc-1155	54	1	profitability	profitability	NOUN
ijtc-1155	54	2	profitability	profitability	NOUN
ijtc-1155	54	3	is	be	AUX
ijtc-1155	54	4	a	a	DET
ijtc-1155	54	5	financial	financial	ADJ
ijtc-1155	54	6	indicator	indicator	NOUN
ijtc-1155	54	7	that	that	PRON
ijtc-1155	54	8	evaluates	evaluate	VERB
ijtc-1155	54	9	the	the	DET
ijtc-1155	54	10	ability	ability	NOUN
ijtc-1155	54	11	of	of	ADP
ijtc-1155	54	12	the	the	DET
ijtc-1155	54	13	business	business	NOUN
ijtc-1155	54	14	to	to	PART
ijtc-1155	54	15	generate	generate	VERB
ijtc-1155	54	16	profits	profit	NOUN
ijtc-1155	54	17	(	(	PUNCT
ijtc-1155	54	18	pambudi	pambudi	PROPN
ijtc-1155	54	19	&	&	CCONJ
ijtc-1155	54	20	meini	meini	PROPN
ijtc-1155	54	21	,	,	PUNCT
ijtc-1155	54	22	2023	2023	NUM
ijtc-1155	54	23	)	)	PUNCT
ijtc-1155	54	24	.	.	PUNCT
ijtc-1155	55	1	it	it	PRON
ijtc-1155	55	2	can	can	AUX
ijtc-1155	55	3	be	be	AUX
ijtc-1155	55	4	considered	consider	VERB
ijtc-1155	55	5	as	as	ADP
ijtc-1155	55	6	a	a	DET
ijtc-1155	55	7	metric	metric	NOUN
ijtc-1155	55	8	to	to	PART
ijtc-1155	55	9	evaluate	evaluate	VERB
ijtc-1155	55	10	the	the	DET
ijtc-1155	55	11	management	management	NOUN
ijtc-1155	55	12	's	's	PART
ijtc-1155	55	13	proficiency	proficiency	NOUN
ijtc-1155	55	14	in	in	ADP
ijtc-1155	55	15	overseeing	oversee	VERB
ijtc-1155	55	16	the	the	DET
ijtc-1155	55	17	organization	organization	NOUN
ijtc-1155	55	18	's	's	PART
ijtc-1155	55	19	activities	activity	NOUN
ijtc-1155	55	20	(	(	PUNCT
ijtc-1155	55	21	mayasari	mayasari	X
ijtc-1155	55	22	et	et	PROPN
ijtc-1155	55	23	al	al	PROPN
ijtc-1155	55	24	.	.	PROPN
ijtc-1155	55	25	,	,	PUNCT
ijtc-1155	55	26	2018	2018	NUM
ijtc-1155	55	27	)	)	PUNCT
ijtc-1155	55	28	(	(	PUNCT
ijtc-1155	55	29	lailiyah	lailiyah	NOUN
ijtc-1155	55	30	et	et	PROPN
ijtc-1155	55	31	al	al	PROPN
ijtc-1155	55	32	.	.	PROPN
ijtc-1155	55	33	,	,	PUNCT
ijtc-1155	55	34	2024	2024	NUM
ijtc-1155	55	35	)	)	PUNCT
ijtc-1155	55	36	.	.	PUNCT
ijtc-1155	56	1	an	an	DET
ijtc-1155	56	2	important	important	ADJ
ijtc-1155	56	3	metric	metric	NOUN
ijtc-1155	56	4	for	for	SCONJ
ijtc-1155	56	5	investors	investor	NOUN
ijtc-1155	56	6	to	to	PART
ijtc-1155	56	7	evaluate	evaluate	VERB
ijtc-1155	56	8	the	the	DET
ijtc-1155	56	9	future	future	ADJ
ijtc-1155	56	10	potential	potential	NOUN
ijtc-1155	56	11	of	of	ADP
ijtc-1155	56	12	the	the	DET
ijtc-1155	56	13	company	company	NOUN
ijtc-1155	56	14	is	be	AUX
ijtc-1155	56	15	to	to	PART
ijtc-1155	56	16	ensure	ensure	VERB
ijtc-1155	56	17	the	the	DET
ijtc-1155	56	18	level	level	NOUN
ijtc-1155	56	19	of	of	ADP
ijtc-1155	56	20	expansion	expansion	NOUN
ijtc-1155	56	21	of	of	ADP
ijtc-1155	56	22	the	the	DET
ijtc-1155	56	23	company	company	NOUN
ijtc-1155	56	24	's	's	PART
ijtc-1155	56	25	profitability	profitability	NOUN
ijtc-1155	56	26	.	.	PUNCT
ijtc-1155	57	1	according	accord	VERB
ijtc-1155	57	2	to	to	ADP
ijtc-1155	57	3	(	(	PUNCT
ijtc-1155	57	4	pratiwi	pratiwi	NOUN
ijtc-1155	57	5	et	et	PROPN
ijtc-1155	57	6	al	al	PROPN
ijtc-1155	57	7	.	.	PROPN
ijtc-1155	57	8	,	,	PUNCT
ijtc-1155	57	9	2023	2023	NUM
ijtc-1155	57	10	)	)	PUNCT
ijtc-1155	57	11	profitability	profitability	NOUN
ijtc-1155	57	12	is	be	AUX
ijtc-1155	57	13	a	a	DET
ijtc-1155	57	14	metric	metric	NOUN
ijtc-1155	57	15	that	that	PRON
ijtc-1155	57	16	can	can	AUX
ijtc-1155	57	17	show	show	VERB
ijtc-1155	57	18	return	return	NOUN
ijtc-1155	57	19	on	on	ADP
ijtc-1155	57	20	investment	investment	NOUN
ijtc-1155	57	21	,	,	PUNCT
ijtc-1155	57	22	thus	thus	ADV
ijtc-1155	57	23	affecting	affect	VERB
ijtc-1155	57	24	the	the	DET
ijtc-1155	57	25	value	value	NOUN
ijtc-1155	57	26	of	of	ADP
ijtc-1155	57	27	the	the	DET
ijtc-1155	57	28	company	company	NOUN
ijtc-1155	57	29	through	through	ADP
ijtc-1155	57	30	increasing	increase	VERB
ijtc-1155	57	31	internal	internal	ADJ
ijtc-1155	57	32	resources	resource	NOUN
ijtc-1155	57	33	.	.	PUNCT
ijtc-1155	58	1	institutional	institutional	ADJ
ijtc-1155	58	2	ownership	ownership	NOUN
ijtc-1155	58	3	the	the	DET
ijtc-1155	58	4	share	share	NOUN
ijtc-1155	58	5	of	of	ADP
ijtc-1155	58	6	company	company	NOUN
ijtc-1155	58	7	shares	share	NOUN
ijtc-1155	58	8	owned	own	VERB
ijtc-1155	58	9	by	by	ADP
ijtc-1155	58	10	investors	investor	NOUN
ijtc-1155	58	11	from	from	ADP
ijtc-1155	58	12	other	other	ADJ
ijtc-1155	58	13	institutions	institution	NOUN
ijtc-1155	58	14	that	that	PRON
ijtc-1155	58	15	serve	serve	VERB
ijtc-1155	58	16	as	as	ADP
ijtc-1155	58	17	management	management	NOUN
ijtc-1155	58	18	monitors	monitor	NOUN
ijtc-1155	58	19	is	be	AUX
ijtc-1155	58	20	the	the	DET
ijtc-1155	58	21	definition	definition	NOUN
ijtc-1155	58	22	of	of	ADP
ijtc-1155	58	23	institutional	institutional	ADJ
ijtc-1155	58	24	ownership	ownership	NOUN
ijtc-1155	58	25	(	(	PUNCT
ijtc-1155	58	26	budiadnyani	budiadnyani	PROPN
ijtc-1155	58	27	,	,	PUNCT
ijtc-1155	58	28	2020	2020	NUM
ijtc-1155	58	29	)	)	PUNCT
ijtc-1155	58	30	.	.	PUNCT
ijtc-1155	59	1	institutional	institutional	ADJ
ijtc-1155	59	2	ownership	ownership	NOUN
ijtc-1155	59	3	possesses	possess	VERB
ijtc-1155	59	4	the	the	DET
ijtc-1155	59	5	capacity	capacity	NOUN
ijtc-1155	59	6	to	to	PART
ijtc-1155	59	7	diminish	diminish	VERB
ijtc-1155	59	8	the	the	DET
ijtc-1155	59	9	incentives	incentive	NOUN
ijtc-1155	59	10	of	of	ADP
ijtc-1155	59	11	self	self	NOUN
ijtc-1155	59	12	-	-	PUNCT
ijtc-1155	59	13	interested	interest	VERB
ijtc-1155	59	14	managers	manager	NOUN
ijtc-1155	59	15	by	by	ADP
ijtc-1155	59	16	means	mean	NOUN
ijtc-1155	59	17	of	of	ADP
ijtc-1155	59	18	incentivized	incentivize	VERB
ijtc-1155	59	19	levels	level	NOUN
ijtc-1155	59	20	of	of	ADP
ijtc-1155	59	21	oversight	oversight	NOUN
ijtc-1155	59	22	.	.	PUNCT
ijtc-1155	60	1	so	so	ADV
ijtc-1155	60	2	that	that	SCONJ
ijtc-1155	60	3	institutional	institutional	ADJ
ijtc-1155	60	4	ownership	ownership	NOUN
ijtc-1155	60	5	is	be	AUX
ijtc-1155	60	6	expected	expect	VERB
ijtc-1155	60	7	to	to	PART
ijtc-1155	60	8	suppress	suppress	VERB
ijtc-1155	60	9	the	the	DET
ijtc-1155	60	10	tendency	tendency	NOUN
ijtc-1155	60	11	of	of	ADP
ijtc-1155	60	12	management	management	NOUN
ijtc-1155	60	13	to	to	PART
ijtc-1155	60	14	manipulate	manipulate	VERB
ijtc-1155	60	15	financial	financial	ADJ
ijtc-1155	60	16	statements	statement	NOUN
ijtc-1155	60	17	.	.	PUNCT
ijtc-1155	61	1	(	(	PUNCT
ijtc-1155	61	2	wardhani	wardhani	PROPN
ijtc-1155	61	3	&	&	CCONJ
ijtc-1155	61	4	samrotun	samrotun	PROPN
ijtc-1155	61	5	,	,	PUNCT
ijtc-1155	61	6	2020	2020	NUM
ijtc-1155	61	7	)	)	PUNCT
ijtc-1155	61	8	.	.	PUNCT
ijtc-1155	62	1	institutional	institutional	ADJ
ijtc-1155	62	2	ownership	ownership	NOUN
ijtc-1155	62	3	is	be	AUX
ijtc-1155	62	4	an	an	DET
ijtc-1155	62	5	important	important	ADJ
ijtc-1155	62	6	aspect	aspect	NOUN
ijtc-1155	62	7	that	that	PRON
ijtc-1155	62	8	can	can	AUX
ijtc-1155	62	9	bring	bring	VERB
ijtc-1155	62	10	responsibility	responsibility	NOUN
ijtc-1155	62	11	and	and	CCONJ
ijtc-1155	62	12	integrate	integrate	VERB
ijtc-1155	62	13	financial	financial	ADJ
ijtc-1155	62	14	reports	report	NOUN
ijtc-1155	62	15	(	(	PUNCT
ijtc-1155	62	16	meng	meng	PROPN
ijtc-1155	62	17	et	et	PROPN
ijtc-1155	62	18	al	al	PROPN
ijtc-1155	62	19	.	.	PROPN
ijtc-1155	62	20	,	,	PUNCT
ijtc-1155	62	21	2022	2022	NUM
ijtc-1155	62	22	)	)	PUNCT
ijtc-1155	62	23	.	.	PUNCT
ijtc-1155	63	1	dividend	dividend	NOUN
ijtc-1155	63	2	policy	policy	NOUN
ijtc-1155	63	3	the	the	DET
ijtc-1155	63	4	dividend	dividend	NOUN
ijtc-1155	63	5	policy	policy	NOUN
ijtc-1155	63	6	is	be	AUX
ijtc-1155	63	7	a	a	DET
ijtc-1155	63	8	financial	financial	ADJ
ijtc-1155	63	9	policy	policy	NOUN
ijtc-1155	63	10	carried	carry	VERB
ijtc-1155	63	11	out	out	ADP
ijtc-1155	63	12	by	by	ADP
ijtc-1155	63	13	the	the	DET
ijtc-1155	63	14	company	company	NOUN
ijtc-1155	63	15	to	to	PART
ijtc-1155	63	16	be	be	AUX
ijtc-1155	63	17	able	able	ADJ
ijtc-1155	63	18	to	to	PART
ijtc-1155	63	19	determine	determine	VERB
ijtc-1155	63	20	the	the	DET
ijtc-1155	63	21	profit	profit	NOUN
ijtc-1155	63	22	generated	generate	VERB
ijtc-1155	63	23	which	which	PRON
ijtc-1155	63	24	is	be	AUX
ijtc-1155	63	25	given	give	VERB
ijtc-1155	63	26	to	to	ADP
ijtc-1155	63	27	shareholders	shareholder	NOUN
ijtc-1155	63	28	or	or	CCONJ
ijtc-1155	63	29	will	will	AUX
ijtc-1155	63	30	be	be	AUX
ijtc-1155	63	31	retained	retain	VERB
ijtc-1155	63	32	as	as	ADP
ijtc-1155	63	33	retained	retain	VERB
ijtc-1155	63	34	earnings	earning	NOUN
ijtc-1155	63	35	(	(	PUNCT
ijtc-1155	63	36	pangestu	pangestu	PROPN
ijtc-1155	63	37	,	,	PUNCT
ijtc-1155	63	38	2022	2022	NUM
ijtc-1155	63	39	)	)	PUNCT
ijtc-1155	63	40	.	.	PUNCT
ijtc-1155	64	1	companies	company	NOUN
ijtc-1155	64	2	that	that	PRON
ijtc-1155	64	3	pay	pay	VERB
ijtc-1155	64	4	dividends	dividend	NOUN
ijtc-1155	64	5	will	will	AUX
ijtc-1155	64	6	certainly	certainly	ADV
ijtc-1155	64	7	make	make	VERB
ijtc-1155	64	8	investors	investor	NOUN
ijtc-1155	64	9	feel	feel	VERB
ijtc-1155	64	10	encouraged	encouraged	ADJ
ijtc-1155	64	11	to	to	PART
ijtc-1155	64	12	invest	invest	VERB
ijtc-1155	64	13	their	their	PRON
ijtc-1155	64	14	capital	capital	NOUN
ijtc-1155	64	15	.	.	PUNCT
ijtc-1155	65	1	according	accord	VERB
ijtc-1155	65	2	to	to	ADP
ijtc-1155	65	3	(	(	PUNCT
ijtc-1155	65	4	sintyana	sintyana	PROPN
ijtc-1155	65	5	&	&	CCONJ
ijtc-1155	65	6	artini	artini	PROPN
ijtc-1155	65	7	,	,	PUNCT
ijtc-1155	65	8	2019	2019	NUM
ijtc-1155	65	9	)	)	PUNCT
ijtc-1155	65	10	shareholders	shareholder	NOUN
ijtc-1155	65	11	will	will	AUX
ijtc-1155	65	12	be	be	AUX
ijtc-1155	65	13	more	more	ADV
ijtc-1155	65	14	interested	interested	ADJ
ijtc-1155	65	15	in	in	ADP
ijtc-1155	65	16	the	the	DET
ijtc-1155	65	17	dividends	dividend	NOUN
ijtc-1155	65	18	distributed	distribute	VERB
ijtc-1155	65	19	by	by	ADP
ijtc-1155	65	20	the	the	DET
ijtc-1155	65	21	company	company	NOUN
ijtc-1155	65	22	because	because	SCONJ
ijtc-1155	65	23	for	for	ADP
ijtc-1155	65	24	some	some	DET
ijtc-1155	65	25	investors	investor	NOUN
ijtc-1155	65	26	prefer	prefer	VERB
ijtc-1155	65	27	dividends	dividend	NOUN
ijtc-1155	65	28	when	when	SCONJ
ijtc-1155	65	29	compared	compare	VERB
ijtc-1155	65	30	to	to	ADP
ijtc-1155	65	31	capital	capital	NOUN
ijtc-1155	65	32	gains	gain	NOUN
ijtc-1155	65	33	because	because	SCONJ
ijtc-1155	65	34	dividends	dividend	NOUN
ijtc-1155	65	35	are	be	AUX
ijtc-1155	65	36	more	more	ADV
ijtc-1155	65	37	fixed	fix	VERB
ijtc-1155	65	38	of	of	ADP
ijtc-1155	65	39	course	course	NOUN
ijtc-1155	65	40	.	.	PUNCT
ijtc-1155	66	1	the	the	DET
ijtc-1155	66	2	effect	effect	NOUN
ijtc-1155	66	3	of	of	ADP
ijtc-1155	66	4	good	good	ADJ
ijtc-1155	66	5	corporate	corporate	ADJ
ijtc-1155	66	6	governance	governance	NOUN
ijtc-1155	66	7	proxied	proxie	VERB
ijtc-1155	66	8	by	by	ADP
ijtc-1155	66	9	the	the	DET
ijtc-1155	66	10	independent	independent	PROPN
ijtc-1155	66	11	board	board	NOUN
ijtc-1155	66	12	of	of	ADP
ijtc-1155	66	13	commissioners	commissioner	NOUN
ijtc-1155	66	14	on	on	ADP
ijtc-1155	66	15	the	the	DET
ijtc-1155	66	16	company	company	NOUN
ijtc-1155	66	17	's	's	PART
ijtc-1155	66	18	financial	financial	ADJ
ijtc-1155	66	19	performance	performance	NOUN
ijtc-1155	66	20	the	the	DET
ijtc-1155	66	21	independent	independent	ADJ
ijtc-1155	66	22	board	board	NOUN
ijtc-1155	66	23	of	of	ADP
ijtc-1155	66	24	commissioners	commissioner	NOUN
ijtc-1155	66	25	is	be	AUX
ijtc-1155	66	26	a	a	DET
ijtc-1155	66	27	supervisory	supervisory	ADJ
ijtc-1155	66	28	agent	agent	NOUN
ijtc-1155	66	29	that	that	PRON
ijtc-1155	66	30	is	be	AUX
ijtc-1155	66	31	not	not	PART
ijtc-1155	66	32	closely	closely	ADV
ijtc-1155	66	33	related	relate	VERB
ijtc-1155	66	34	to	to	ADP
ijtc-1155	66	35	the	the	DET
ijtc-1155	66	36	company	company	NOUN
ijtc-1155	66	37	's	's	PART
ijtc-1155	66	38	shareholders	shareholder	NOUN
ijtc-1155	66	39	who	who	PRON
ijtc-1155	66	40	oversee	oversee	VERB
ijtc-1155	66	41	and	and	CCONJ
ijtc-1155	66	42	protect	protect	VERB
ijtc-1155	66	43	minority	minority	NOUN
ijtc-1155	66	44	shareholders	shareholder	NOUN
ijtc-1155	66	45	and	and	CCONJ
ijtc-1155	66	46	play	play	VERB
ijtc-1155	66	47	an	an	DET
ijtc-1155	66	48	important	important	ADJ
ijtc-1155	66	49	role	role	NOUN
ijtc-1155	66	50	in	in	ADP
ijtc-1155	66	51	the	the	DET
ijtc-1155	66	52	decision	decision	NOUN
ijtc-1155	66	53	-	-	PUNCT
ijtc-1155	66	54	making	make	VERB
ijtc-1155	66	55	process	process	NOUN
ijtc-1155	66	56	(	(	PUNCT
ijtc-1155	66	57	intia	intia	PROPN
ijtc-1155	66	58	&	&	CCONJ
ijtc-1155	66	59	azizah	azizah	PROPN
ijtc-1155	66	60	,	,	PUNCT
ijtc-1155	66	61	2021	2021	NUM
ijtc-1155	66	62	)	)	PUNCT
ijtc-1155	66	63	.	.	PUNCT
ijtc-1155	67	1	with	with	ADP
ijtc-1155	67	2	an	an	DET
ijtc-1155	67	3	independent	independent	ADJ
ijtc-1155	67	4	board	board	NOUN
ijtc-1155	67	5	of	of	ADP
ijtc-1155	67	6	commissioners	commissioner	NOUN
ijtc-1155	67	7	,	,	PUNCT
ijtc-1155	67	8	it	it	PRON
ijtc-1155	67	9	can	can	AUX
ijtc-1155	67	10	prevent	prevent	VERB
ijtc-1155	67	11	management	management	NOUN
ijtc-1155	67	12	actions	action	NOUN
ijtc-1155	67	13	that	that	PRON
ijtc-1155	67	14	are	be	AUX
ijtc-1155	67	15	not	not	PART
ijtc-1155	67	16	transparent	transparent	ADJ
ijtc-1155	67	17	.	.	PUNCT
ijtc-1155	68	1	the	the	PRON
ijtc-1155	68	2	larger	large	ADJ
ijtc-1155	68	3	the	the	DET
ijtc-1155	68	4	size	size	NOUN
ijtc-1155	68	5	of	of	ADP
ijtc-1155	68	6	the	the	DET
ijtc-1155	68	7	independent	independent	PROPN
ijtc-1155	68	8	board	board	NOUN
ijtc-1155	68	9	of	of	ADP
ijtc-1155	68	10	commissioners	commissioner	NOUN
ijtc-1155	68	11	in	in	ADP
ijtc-1155	68	12	the	the	DET
ijtc-1155	68	13	company	company	NOUN
ijtc-1155	68	14	,	,	PUNCT
ijtc-1155	68	15	the	the	PRON
ijtc-1155	68	16	better	well	ADJ
ijtc-1155	68	17	the	the	DET
ijtc-1155	68	18	company	company	NOUN
ijtc-1155	68	19	's	's	PART
ijtc-1155	68	20	performance	performance	NOUN
ijtc-1155	68	21	.	.	PUNCT
ijtc-1155	69	1	this	this	PRON
ijtc-1155	69	2	is	be	AUX
ijtc-1155	69	3	supported	support	VERB
ijtc-1155	69	4	by	by	ADP
ijtc-1155	69	5	research	research	NOUN
ijtc-1155	69	6	conducted	conduct	VERB
ijtc-1155	69	7	(	(	PUNCT
ijtc-1155	69	8	riantiarta	riantiarta	NOUN
ijtc-1155	69	9	a	a	PRON
ijtc-1155	69	10	et	et	NOUN
ijtc-1155	69	11	al	al	PROPN
ijtc-1155	69	12	.	.	PROPN
ijtc-1155	69	13	,	,	PUNCT
ijtc-1155	69	14	2020	2020	NUM
ijtc-1155	69	15	)	)	PUNCT
ijtc-1155	69	16	which	which	PRON
ijtc-1155	69	17	states	state	VERB
ijtc-1155	69	18	that	that	SCONJ
ijtc-1155	69	19	the	the	DET
ijtc-1155	69	20	independent	independent	ADJ
ijtc-1155	69	21	board	board	NOUN
ijtc-1155	69	22	of	of	ADP
ijtc-1155	69	23	commissioners	commissioner	NOUN
ijtc-1155	69	24	has	have	VERB
ijtc-1155	69	25	a	a	DET
ijtc-1155	69	26	positive	positive	ADJ
ijtc-1155	69	27	effect	effect	NOUN
ijtc-1155	69	28	.	.	PUNCT
ijtc-1155	70	1	the	the	PRON
ijtc-1155	70	2	greater	great	ADJ
ijtc-1155	70	3	the	the	DET
ijtc-1155	70	4	proportion	proportion	NOUN
ijtc-1155	70	5	of	of	ADP
ijtc-1155	70	6	independent	independent	ADJ
ijtc-1155	70	7	commissioners	commissioner	NOUN
ijtc-1155	70	8	,	,	PUNCT
ijtc-1155	70	9	the	the	PRON
ijtc-1155	70	10	better	well	ADJ
ijtc-1155	70	11	the	the	DET
ijtc-1155	70	12	supervision	supervision	NOUN
ijtc-1155	70	13	so	so	SCONJ
ijtc-1155	70	14	that	that	SCONJ
ijtc-1155	70	15	the	the	DET
ijtc-1155	70	16	company	company	NOUN
ijtc-1155	70	17	's	's	PART
ijtc-1155	70	18	performance	performance	NOUN
ijtc-1155	70	19	will	will	AUX
ijtc-1155	70	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1155	70	21	good	good	ADJ
ijtc-1155	70	22	corporate	corporate	ADJ
ijtc-1155	70	23	governance	governance	NOUN
ijtc-1155	70	24	,	,	PUNCT
ijtc-1155	70	25	profitability	profitability	NOUN
ijtc-1155	70	26	and	and	CCONJ
ijtc-1155	70	27	institutional	institutional	ADJ
ijtc-1155	70	28	ownership	ownership	NOUN
ijtc-1155	70	29	on	on	ADP
ijtc-1155	70	30	corporate	corporate	ADJ
ijtc-1155	70	31	financial	financial	ADJ
ijtc-1155	70	32	performance	performance	NOUN
ijtc-1155	70	33	moderated	moderate	VERB
ijtc-1155	70	34	by	by	ADP
ijtc-1155	70	35	dividend	dividend	NOUN
ijtc-1155	70	36	policy	policy	NOUN
ijtc-1155	70	37	azahra	azahra	NOUN
ijtc-1155	70	38	,	,	PUNCT
ijtc-1155	70	39	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	70	40	,	,	PUNCT
ijtc-1155	70	41	puriayu	puriayu	VERB
ijtc-1155	70	42	,	,	PUNCT
ijtc-1155	70	43	and	and	CCONJ
ijtc-1155	70	44	yulianto	yulianto	NOUN
ijtc-1155	70	45	650	650	NUM
ijtc-1155	70	46	|	|	ADV
ijtc-1155	70	47	ilomata	ilomata	PROPN
ijtc-1155	70	48	international	international	ADJ
ijtc-1155	70	49	journal	journal	NOUN
ijtc-1155	70	50	of	of	ADP
ijtc-1155	70	51	tax	tax	PROPN
ijtc-1155	70	52	&	&	CCONJ
ijtc-1155	70	53	accounting	accounting	PROPN
ijtc-1155	70	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	70	55	improve	improve	NOUN
ijtc-1155	70	56	.	.	PUNCT
ijtc-1155	71	1	in	in	ADP
ijtc-1155	71	2	line	line	NOUN
ijtc-1155	71	3	with	with	ADP
ijtc-1155	71	4	research	research	NOUN
ijtc-1155	71	5	(	(	PUNCT
ijtc-1155	71	6	intia	intia	PROPN
ijtc-1155	71	7	&	&	CCONJ
ijtc-1155	71	8	azizah	azizah	PROPN
ijtc-1155	71	9	,	,	PUNCT
ijtc-1155	71	10	2021	2021	NUM
ijtc-1155	71	11	)	)	PUNCT
ijtc-1155	71	12	.	.	PUNCT
ijtc-1155	72	1	based	base	VERB
ijtc-1155	72	2	on	on	ADP
ijtc-1155	72	3	the	the	DET
ijtc-1155	72	4	above	above	ADJ
ijtc-1155	72	5	arguments	argument	NOUN
ijtc-1155	72	6	,	,	PUNCT
ijtc-1155	72	7	the	the	DET
ijtc-1155	72	8	first	first	ADJ
ijtc-1155	72	9	hypothesis	hypothesis	NOUN
ijtc-1155	72	10	can	can	AUX
ijtc-1155	72	11	be	be	AUX
ijtc-1155	72	12	built	build	VERB
ijtc-1155	72	13	,	,	PUNCT
ijtc-1155	72	14	namely	namely	ADV
ijtc-1155	72	15	:	:	PUNCT
ijtc-1155	72	16	h1	h1	PROPN
ijtc-1155	72	17	:	:	PUNCT
ijtc-1155	72	18	the	the	DET
ijtc-1155	72	19	independent	independent	PROPN
ijtc-1155	72	20	board	board	NOUN
ijtc-1155	72	21	of	of	ADP
ijtc-1155	72	22	commissioners	commissioner	NOUN
ijtc-1155	72	23	'	'	PART
ijtc-1155	72	24	proxied	proxie	VERB
ijtc-1155	72	25	good	good	ADJ
ijtc-1155	72	26	corporate	corporate	ADJ
ijtc-1155	72	27	governance	governance	NOUN
ijtc-1155	72	28	impacts	impact	VERB
ijtc-1155	72	29	the	the	DET
ijtc-1155	72	30	financial	financial	ADJ
ijtc-1155	72	31	performance	performance	NOUN
ijtc-1155	72	32	of	of	ADP
ijtc-1155	72	33	the	the	DET
ijtc-1155	72	34	company	company	NOUN
ijtc-1155	72	35	the	the	DET
ijtc-1155	72	36	effect	effect	NOUN
ijtc-1155	72	37	of	of	ADP
ijtc-1155	72	38	good	good	ADJ
ijtc-1155	72	39	corporate	corporate	ADJ
ijtc-1155	72	40	governance	governance	NOUN
ijtc-1155	72	41	proxied	proxie	VERB
ijtc-1155	72	42	by	by	ADP
ijtc-1155	72	43	the	the	DET
ijtc-1155	72	44	audit	audit	NOUN
ijtc-1155	72	45	committee	committee	NOUN
ijtc-1155	72	46	on	on	ADP
ijtc-1155	72	47	company	company	NOUN
ijtc-1155	72	48	financial	financial	ADJ
ijtc-1155	72	49	performance	performance	NOUN
ijtc-1155	72	50	the	the	DET
ijtc-1155	72	51	audit	audit	NOUN
ijtc-1155	72	52	committee	committee	NOUN
ijtc-1155	72	53	is	be	AUX
ijtc-1155	72	54	responsible	responsible	ADJ
ijtc-1155	72	55	for	for	ADP
ijtc-1155	72	56	assisting	assist	VERB
ijtc-1155	72	57	the	the	DET
ijtc-1155	72	58	implementation	implementation	NOUN
ijtc-1155	72	59	of	of	ADP
ijtc-1155	72	60	the	the	DET
ijtc-1155	72	61	board	board	NOUN
ijtc-1155	72	62	of	of	ADP
ijtc-1155	72	63	commissioners	commissioner	NOUN
ijtc-1155	72	64	'	'	PART
ijtc-1155	72	65	duties	duty	NOUN
ijtc-1155	72	66	to	to	PART
ijtc-1155	72	67	carry	carry	VERB
ijtc-1155	72	68	out	out	ADP
ijtc-1155	72	69	internal	internal	ADJ
ijtc-1155	72	70	control	control	NOUN
ijtc-1155	72	71	over	over	ADP
ijtc-1155	72	72	audits	audits	NOUN
ijtc-1155	72	73	,	,	PUNCT
ijtc-1155	72	74	risk	risk	NOUN
ijtc-1155	72	75	management	management	NOUN
ijtc-1155	72	76	,	,	PUNCT
ijtc-1155	72	77	financial	financial	ADJ
ijtc-1155	72	78	reporting	reporting	NOUN
ijtc-1155	72	79	processes	process	NOUN
ijtc-1155	72	80	and	and	CCONJ
ijtc-1155	72	81	the	the	DET
ijtc-1155	72	82	implementation	implementation	NOUN
ijtc-1155	72	83	of	of	ADP
ijtc-1155	72	84	corporate	corporate	ADJ
ijtc-1155	72	85	governance	governance	NOUN
ijtc-1155	72	86	in	in	ADP
ijtc-1155	72	87	the	the	DET
ijtc-1155	72	88	company	company	NOUN
ijtc-1155	72	89	(	(	PUNCT
ijtc-1155	72	90	riantiarta	riantiarta	NOUN
ijtc-1155	72	91	a	a	PRON
ijtc-1155	72	92	et	et	NOUN
ijtc-1155	72	93	al	al	PROPN
ijtc-1155	72	94	.	.	PROPN
ijtc-1155	72	95	,	,	PUNCT
ijtc-1155	72	96	2020	2020	NUM
ijtc-1155	72	97	)	)	PUNCT
ijtc-1155	72	98	.	.	PUNCT
ijtc-1155	73	1	the	the	DET
ijtc-1155	73	2	relationship	relationship	NOUN
ijtc-1155	73	3	between	between	ADP
ijtc-1155	73	4	the	the	DET
ijtc-1155	73	5	audit	audit	NOUN
ijtc-1155	73	6	committee	committee	NOUN
ijtc-1155	73	7	and	and	CCONJ
ijtc-1155	73	8	the	the	DET
ijtc-1155	73	9	company	company	NOUN
ijtc-1155	73	10	's	's	PART
ijtc-1155	73	11	financial	financial	ADJ
ijtc-1155	73	12	performance	performance	NOUN
ijtc-1155	73	13	can	can	AUX
ijtc-1155	73	14	be	be	AUX
ijtc-1155	73	15	seen	see	VERB
ijtc-1155	73	16	from	from	ADP
ijtc-1155	73	17	the	the	DET
ijtc-1155	73	18	audit	audit	NOUN
ijtc-1155	73	19	committee	committee	NOUN
ijtc-1155	73	20	's	's	PART
ijtc-1155	73	21	supervisory	supervisory	ADJ
ijtc-1155	73	22	function	function	NOUN
ijtc-1155	73	23	.	.	PUNCT
ijtc-1155	74	1	the	the	DET
ijtc-1155	74	2	audit	audit	NOUN
ijtc-1155	74	3	committee	committee	NOUN
ijtc-1155	74	4	has	have	VERB
ijtc-1155	74	5	an	an	DET
ijtc-1155	74	6	independent	independent	ADJ
ijtc-1155	74	7	obligation	obligation	NOUN
ijtc-1155	74	8	to	to	PART
ijtc-1155	74	9	ensure	ensure	VERB
ijtc-1155	74	10	that	that	SCONJ
ijtc-1155	74	11	the	the	DET
ijtc-1155	74	12	financial	financial	ADJ
ijtc-1155	74	13	statements	statement	NOUN
ijtc-1155	74	14	that	that	PRON
ijtc-1155	74	15	have	have	AUX
ijtc-1155	74	16	been	be	AUX
ijtc-1155	74	17	prepared	prepare	VERB
ijtc-1155	74	18	by	by	ADP
ijtc-1155	74	19	the	the	DET
ijtc-1155	74	20	manager	manager	NOUN
ijtc-1155	74	21	and	and	CCONJ
ijtc-1155	74	22	the	the	DET
ijtc-1155	74	23	board	board	NOUN
ijtc-1155	74	24	of	of	ADP
ijtc-1155	74	25	commissioners	commissioner	NOUN
ijtc-1155	74	26	are	be	AUX
ijtc-1155	74	27	fair	fair	ADJ
ijtc-1155	74	28	and	and	CCONJ
ijtc-1155	74	29	accountable	accountable	ADJ
ijtc-1155	74	30	.	.	PUNCT
ijtc-1155	75	1	the	the	DET
ijtc-1155	75	2	more	more	ADJ
ijtc-1155	75	3	audit	audit	NOUN
ijtc-1155	75	4	members	member	NOUN
ijtc-1155	75	5	will	will	AUX
ijtc-1155	75	6	provide	provide	VERB
ijtc-1155	75	7	protection	protection	NOUN
ijtc-1155	75	8	to	to	ADP
ijtc-1155	75	9	shareholders	shareholder	NOUN
ijtc-1155	75	10	,	,	PUNCT
ijtc-1155	75	11	so	so	ADV
ijtc-1155	75	12	the	the	DET
ijtc-1155	75	13	supervisory	supervisory	ADJ
ijtc-1155	75	14	function	function	NOUN
ijtc-1155	75	15	of	of	ADP
ijtc-1155	75	16	the	the	DET
ijtc-1155	75	17	accounting	accounting	NOUN
ijtc-1155	75	18	and	and	CCONJ
ijtc-1155	75	19	financial	financial	ADJ
ijtc-1155	75	20	processes	process	NOUN
ijtc-1155	75	21	will	will	AUX
ijtc-1155	75	22	be	be	AUX
ijtc-1155	75	23	maximized	maximize	VERB
ijtc-1155	75	24	(	(	PUNCT
ijtc-1155	75	25	titania	titania	NOUN
ijtc-1155	75	26	&	&	CCONJ
ijtc-1155	75	27	taqwa	taqwa	NOUN
ijtc-1155	75	28	,	,	PUNCT
ijtc-1155	75	29	2023	2023	NUM
ijtc-1155	75	30	)	)	PUNCT
ijtc-1155	75	31	.	.	PUNCT
ijtc-1155	76	1	based	base	VERB
ijtc-1155	76	2	on	on	ADP
ijtc-1155	76	3	the	the	DET
ijtc-1155	76	4	above	above	ADJ
ijtc-1155	76	5	arguments	argument	NOUN
ijtc-1155	76	6	,	,	PUNCT
ijtc-1155	76	7	the	the	DET
ijtc-1155	76	8	second	second	ADJ
ijtc-1155	76	9	hypothesis	hypothesis	NOUN
ijtc-1155	76	10	can	can	AUX
ijtc-1155	76	11	be	be	AUX
ijtc-1155	76	12	built	build	VERB
ijtc-1155	76	13	,	,	PUNCT
ijtc-1155	76	14	namely	namely	ADV
ijtc-1155	76	15	:	:	PUNCT
ijtc-1155	76	16	h2	h2	NOUN
ijtc-1155	76	17	:	:	PUNCT
ijtc-1155	76	18	the	the	DET
ijtc-1155	76	19	audit	audit	NOUN
ijtc-1155	76	20	committee	committee	NOUN
ijtc-1155	76	21	's	's	PART
ijtc-1155	76	22	proxied	proxie	VERB
ijtc-1155	76	23	good	good	ADJ
ijtc-1155	76	24	corporate	corporate	ADJ
ijtc-1155	76	25	governance	governance	NOUN
ijtc-1155	76	26	impacts	impact	VERB
ijtc-1155	76	27	the	the	DET
ijtc-1155	76	28	financial	financial	ADJ
ijtc-1155	76	29	performance	performance	NOUN
ijtc-1155	76	30	of	of	ADP
ijtc-1155	76	31	the	the	DET
ijtc-1155	76	32	company	company	NOUN
ijtc-1155	76	33	the	the	DET
ijtc-1155	76	34	effect	effect	NOUN
ijtc-1155	76	35	of	of	ADP
ijtc-1155	76	36	profitability	profitability	NOUN
ijtc-1155	76	37	on	on	ADP
ijtc-1155	76	38	corporate	corporate	ADJ
ijtc-1155	76	39	financial	financial	ADJ
ijtc-1155	76	40	performance	performance	NOUN
ijtc-1155	76	41	profitability	profitability	NOUN
ijtc-1155	76	42	is	be	AUX
ijtc-1155	76	43	a	a	DET
ijtc-1155	76	44	ratio	ratio	NOUN
ijtc-1155	76	45	used	use	VERB
ijtc-1155	76	46	as	as	ADP
ijtc-1155	76	47	a	a	DET
ijtc-1155	76	48	measurement	measurement	NOUN
ijtc-1155	76	49	of	of	ADP
ijtc-1155	76	50	overall	overall	ADJ
ijtc-1155	76	51	management	management	NOUN
ijtc-1155	76	52	effectiveness	effectiveness	NOUN
ijtc-1155	76	53	.	.	PUNCT
ijtc-1155	77	1	measurement	measurement	NOUN
ijtc-1155	77	2	is	be	AUX
ijtc-1155	77	3	shown	show	VERB
ijtc-1155	77	4	from	from	ADP
ijtc-1155	77	5	the	the	DET
ijtc-1155	77	6	level	level	NOUN
ijtc-1155	77	7	of	of	ADP
ijtc-1155	77	8	profit	profit	NOUN
ijtc-1155	77	9	/	/	SYM
ijtc-1155	77	10	profit	profit	NOUN
ijtc-1155	77	11	generated	generate	VERB
ijtc-1155	77	12	from	from	ADP
ijtc-1155	77	13	sales	sale	NOUN
ijtc-1155	77	14	or	or	CCONJ
ijtc-1155	77	15	investment	investment	NOUN
ijtc-1155	77	16	(	(	PUNCT
ijtc-1155	77	17	hunafah	hunafah	PROPN
ijtc-1155	77	18	et	et	PROPN
ijtc-1155	77	19	al	al	PROPN
ijtc-1155	77	20	.	.	PROPN
ijtc-1155	77	21	,	,	PUNCT
ijtc-1155	77	22	2022	2022	NUM
ijtc-1155	77	23	)	)	PUNCT
ijtc-1155	77	24	based	base	VERB
ijtc-1155	77	25	on	on	ADP
ijtc-1155	77	26	research	research	NOUN
ijtc-1155	77	27	conducted	conduct	VERB
ijtc-1155	77	28	by	by	ADP
ijtc-1155	77	29	(	(	PUNCT
ijtc-1155	77	30	setyawan	setyawan	NOUN
ijtc-1155	77	31	,	,	PUNCT
ijtc-1155	77	32	2019	2019	NUM
ijtc-1155	77	33	)	)	PUNCT
ijtc-1155	77	34	,	,	PUNCT
ijtc-1155	77	35	it	it	PRON
ijtc-1155	77	36	was	be	AUX
ijtc-1155	77	37	found	find	VERB
ijtc-1155	77	38	that	that	SCONJ
ijtc-1155	77	39	profitability	profitability	NOUN
ijtc-1155	77	40	has	have	VERB
ijtc-1155	77	41	a	a	DET
ijtc-1155	77	42	promising	promising	ADJ
ijtc-1155	77	43	influence	influence	NOUN
ijtc-1155	77	44	on	on	ADP
ijtc-1155	77	45	the	the	DET
ijtc-1155	77	46	performance	performance	NOUN
ijtc-1155	77	47	of	of	ADP
ijtc-1155	77	48	a	a	DET
ijtc-1155	77	49	company	company	NOUN
ijtc-1155	77	50	's	's	PART
ijtc-1155	77	51	financial	financial	ADJ
ijtc-1155	77	52	sector	sector	NOUN
ijtc-1155	77	53	.	.	PUNCT
ijtc-1155	78	1	this	this	DET
ijtc-1155	78	2	study	study	NOUN
ijtc-1155	78	3	shows	show	VERB
ijtc-1155	78	4	that	that	SCONJ
ijtc-1155	78	5	businesses	business	NOUN
ijtc-1155	78	6	with	with	ADP
ijtc-1155	78	7	higher	high	ADJ
ijtc-1155	78	8	profitability	profitability	NOUN
ijtc-1155	78	9	are	be	AUX
ijtc-1155	78	10	usually	usually	ADV
ijtc-1155	78	11	doing	do	VERB
ijtc-1155	78	12	well	well	ADV
ijtc-1155	78	13	.	.	PUNCT
ijtc-1155	79	1	a	a	DET
ijtc-1155	79	2	high	high	ADJ
ijtc-1155	79	3	level	level	NOUN
ijtc-1155	79	4	of	of	ADP
ijtc-1155	79	5	profitability	profitability	NOUN
ijtc-1155	79	6	indicates	indicate	VERB
ijtc-1155	79	7	the	the	DET
ijtc-1155	79	8	operational	operational	ADJ
ijtc-1155	79	9	effectiveness	effectiveness	NOUN
ijtc-1155	79	10	and	and	CCONJ
ijtc-1155	79	11	capacity	capacity	NOUN
ijtc-1155	79	12	of	of	ADP
ijtc-1155	79	13	the	the	DET
ijtc-1155	79	14	business	business	NOUN
ijtc-1155	79	15	to	to	PART
ijtc-1155	79	16	make	make	VERB
ijtc-1155	79	17	money	money	NOUN
ijtc-1155	79	18	from	from	ADP
ijtc-1155	79	19	each	each	DET
ijtc-1155	79	20	unit	unit	NOUN
ijtc-1155	79	21	of	of	ADP
ijtc-1155	79	22	activity	activity	NOUN
ijtc-1155	79	23	carried	carry	VERB
ijtc-1155	79	24	out	out	ADP
ijtc-1155	79	25	.	.	PUNCT
ijtc-1155	80	1	based	base	VERB
ijtc-1155	80	2	on	on	ADP
ijtc-1155	80	3	the	the	DET
ijtc-1155	80	4	above	above	ADJ
ijtc-1155	80	5	arguments	argument	NOUN
ijtc-1155	80	6	,	,	PUNCT
ijtc-1155	80	7	the	the	DET
ijtc-1155	80	8	third	third	ADJ
ijtc-1155	80	9	hypothesis	hypothesis	NOUN
ijtc-1155	80	10	can	can	AUX
ijtc-1155	80	11	be	be	AUX
ijtc-1155	80	12	built	build	VERB
ijtc-1155	80	13	,	,	PUNCT
ijtc-1155	80	14	namely	namely	ADV
ijtc-1155	80	15	:	:	PUNCT
ijtc-1155	80	16	h3	h3	NOUN
ijtc-1155	80	17	:	:	PUNCT
ijtc-1155	80	18	profitability	profitability	NOUN
ijtc-1155	80	19	impacts	impact	VERB
ijtc-1155	80	20	the	the	DET
ijtc-1155	80	21	financial	financial	ADJ
ijtc-1155	80	22	performance	performance	NOUN
ijtc-1155	80	23	of	of	ADP
ijtc-1155	80	24	the	the	DET
ijtc-1155	80	25	company	company	NOUN
ijtc-1155	80	26	the	the	DET
ijtc-1155	80	27	effect	effect	NOUN
ijtc-1155	80	28	of	of	ADP
ijtc-1155	80	29	institutional	institutional	ADJ
ijtc-1155	80	30	ownership	ownership	NOUN
ijtc-1155	80	31	on	on	ADP
ijtc-1155	80	32	corporate	corporate	ADJ
ijtc-1155	80	33	financial	financial	ADJ
ijtc-1155	80	34	performance	performance	NOUN
ijtc-1155	80	35	the	the	DET
ijtc-1155	80	36	existence	existence	NOUN
ijtc-1155	80	37	of	of	ADP
ijtc-1155	80	38	ownership	ownership	NOUN
ijtc-1155	80	39	by	by	ADP
ijtc-1155	80	40	institutional	institutional	ADJ
ijtc-1155	80	41	investors	investor	NOUN
ijtc-1155	80	42	by	by	ADP
ijtc-1155	80	43	other	other	ADJ
ijtc-1155	80	44	institutions	institution	NOUN
ijtc-1155	80	45	will	will	AUX
ijtc-1155	80	46	encourage	encourage	VERB
ijtc-1155	80	47	an	an	DET
ijtc-1155	80	48	increase	increase	NOUN
ijtc-1155	80	49	in	in	ADP
ijtc-1155	80	50	more	more	ADV
ijtc-1155	80	51	optimal	optimal	ADJ
ijtc-1155	80	52	supervision	supervision	NOUN
ijtc-1155	80	53	of	of	ADP
ijtc-1155	80	54	management	management	NOUN
ijtc-1155	80	55	performance	performance	NOUN
ijtc-1155	80	56	because	because	SCONJ
ijtc-1155	80	57	share	share	NOUN
ijtc-1155	80	58	ownership	ownership	NOUN
ijtc-1155	80	59	represents	represent	VERB
ijtc-1155	80	60	a	a	DET
ijtc-1155	80	61	source	source	NOUN
ijtc-1155	80	62	of	of	ADP
ijtc-1155	80	63	power	power	NOUN
ijtc-1155	80	64	that	that	PRON
ijtc-1155	80	65	can	can	AUX
ijtc-1155	80	66	be	be	AUX
ijtc-1155	80	67	used	use	VERB
ijtc-1155	80	68	to	to	PART
ijtc-1155	80	69	support	support	VERB
ijtc-1155	80	70	or	or	CCONJ
ijtc-1155	80	71	vice	vice	ADV
ijtc-1155	80	72	versa	versa	ADV
ijtc-1155	80	73	against	against	ADP
ijtc-1155	80	74	the	the	DET
ijtc-1155	80	75	existence	existence	NOUN
ijtc-1155	80	76	of	of	ADP
ijtc-1155	80	77	management	management	NOUN
ijtc-1155	80	78	and	and	CCONJ
ijtc-1155	80	79	financial	financial	ADJ
ijtc-1155	80	80	performance	performance	NOUN
ijtc-1155	80	81	can	can	AUX
ijtc-1155	80	82	improve	improve	VERB
ijtc-1155	80	83	if	if	SCONJ
ijtc-1155	80	84	the	the	DET
ijtc-1155	80	85	institution	institution	NOUN
ijtc-1155	80	86	is	be	AUX
ijtc-1155	80	87	able	able	ADJ
ijtc-1155	80	88	to	to	PART
ijtc-1155	80	89	act	act	VERB
ijtc-1155	80	90	as	as	ADP
ijtc-1155	80	91	an	an	DET
ijtc-1155	80	92	effective	effective	ADJ
ijtc-1155	80	93	monitoring	monitoring	NOUN
ijtc-1155	80	94	tool	tool	NOUN
ijtc-1155	80	95	,	,	PUNCT
ijtc-1155	80	96	because	because	SCONJ
ijtc-1155	80	97	the	the	PRON
ijtc-1155	80	98	higher	high	ADJ
ijtc-1155	80	99	the	the	DET
ijtc-1155	80	100	institutional	institutional	ADJ
ijtc-1155	80	101	ownership	ownership	NOUN
ijtc-1155	80	102	,	,	PUNCT
ijtc-1155	80	103	the	the	DET
ijtc-1155	80	104	more	more	ADV
ijtc-1155	80	105	external	external	ADJ
ijtc-1155	80	106	party	party	NOUN
ijtc-1155	80	107	supervision	supervision	NOUN
ijtc-1155	80	108	of	of	ADP
ijtc-1155	80	109	the	the	DET
ijtc-1155	80	110	company	company	NOUN
ijtc-1155	80	111	will	will	AUX
ijtc-1155	80	112	increase	increase	VERB
ijtc-1155	80	113	(	(	PUNCT
ijtc-1155	80	114	sitanggang	sitanggang	NOUN
ijtc-1155	80	115	abdonsius	abdonsius	PROPN
ijtc-1155	80	116	,	,	PUNCT
ijtc-1155	80	117	2021	2021	NUM
ijtc-1155	80	118	)	)	PUNCT
ijtc-1155	80	119	.	.	PUNCT
ijtc-1155	81	1	based	base	VERB
ijtc-1155	81	2	on	on	ADP
ijtc-1155	81	3	the	the	DET
ijtc-1155	81	4	above	above	ADJ
ijtc-1155	81	5	arguments	argument	NOUN
ijtc-1155	81	6	,	,	PUNCT
ijtc-1155	81	7	the	the	DET
ijtc-1155	81	8	fourth	fourth	ADJ
ijtc-1155	81	9	hypothesis	hypothesis	NOUN
ijtc-1155	81	10	can	can	AUX
ijtc-1155	81	11	be	be	AUX
ijtc-1155	81	12	built	build	VERB
ijtc-1155	81	13	,	,	PUNCT
ijtc-1155	81	14	namely	namely	ADV
ijtc-1155	81	15	:	:	PUNCT
ijtc-1155	81	16	h4	h4	NOUN
ijtc-1155	81	17	:	:	PUNCT
ijtc-1155	81	18	institutional	institutional	ADJ
ijtc-1155	81	19	ownership	ownership	NOUN
ijtc-1155	81	20	impacts	impact	VERB
ijtc-1155	81	21	the	the	DET
ijtc-1155	81	22	financial	financial	ADJ
ijtc-1155	81	23	performance	performance	NOUN
ijtc-1155	81	24	of	of	ADP
ijtc-1155	81	25	the	the	DET
ijtc-1155	81	26	company	company	NOUN
ijtc-1155	81	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1155	81	28	good	good	ADJ
ijtc-1155	81	29	corporate	corporate	ADJ
ijtc-1155	81	30	governance	governance	NOUN
ijtc-1155	81	31	,	,	PUNCT
ijtc-1155	81	32	profitability	profitability	NOUN
ijtc-1155	81	33	and	and	CCONJ
ijtc-1155	81	34	institutional	institutional	ADJ
ijtc-1155	81	35	ownership	ownership	NOUN
ijtc-1155	81	36	on	on	ADP
ijtc-1155	81	37	corporate	corporate	ADJ
ijtc-1155	81	38	financial	financial	ADJ
ijtc-1155	81	39	performance	performance	NOUN
ijtc-1155	81	40	moderated	moderate	VERB
ijtc-1155	81	41	by	by	ADP
ijtc-1155	81	42	dividend	dividend	NOUN
ijtc-1155	81	43	policy	policy	NOUN
ijtc-1155	81	44	azahra	azahra	NOUN
ijtc-1155	81	45	,	,	PUNCT
ijtc-1155	81	46	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	81	47	,	,	PUNCT
ijtc-1155	81	48	puriayu	puriayu	VERB
ijtc-1155	81	49	,	,	PUNCT
ijtc-1155	81	50	and	and	CCONJ
ijtc-1155	81	51	yulianto	yulianto	NOUN
ijtc-1155	81	52	651	651	NUM
ijtc-1155	81	53	|	|	NOUN
ijtc-1155	81	54	ilomata	ilomata	PROPN
ijtc-1155	81	55	international	international	ADJ
ijtc-1155	81	56	journal	journal	NOUN
ijtc-1155	81	57	of	of	ADP
ijtc-1155	81	58	tax	tax	PROPN
ijtc-1155	81	59	&	&	CCONJ
ijtc-1155	81	60	accounting	accounting	PROPN
ijtc-1155	81	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	81	62	the	the	DET
ijtc-1155	81	63	effect	effect	NOUN
ijtc-1155	81	64	of	of	ADP
ijtc-1155	81	65	good	good	ADJ
ijtc-1155	81	66	corporate	corporate	ADJ
ijtc-1155	81	67	governance	governance	NOUN
ijtc-1155	81	68	proxied	proxie	VERB
ijtc-1155	81	69	by	by	ADP
ijtc-1155	81	70	the	the	DET
ijtc-1155	81	71	independent	independent	PROPN
ijtc-1155	81	72	board	board	NOUN
ijtc-1155	81	73	of	of	ADP
ijtc-1155	81	74	commissioners	commissioner	NOUN
ijtc-1155	81	75	on	on	ADP
ijtc-1155	81	76	corporate	corporate	ADJ
ijtc-1155	81	77	financial	financial	ADJ
ijtc-1155	81	78	performance	performance	NOUN
ijtc-1155	81	79	moderated	moderate	VERB
ijtc-1155	81	80	by	by	ADP
ijtc-1155	81	81	dividend	dividend	NOUN
ijtc-1155	81	82	policy	policy	NOUN
ijtc-1155	81	83	the	the	DET
ijtc-1155	81	84	board	board	NOUN
ijtc-1155	81	85	of	of	ADP
ijtc-1155	81	86	commissioners	commissioner	NOUN
ijtc-1155	81	87	is	be	AUX
ijtc-1155	81	88	a	a	DET
ijtc-1155	81	89	corporate	corporate	ADJ
ijtc-1155	81	90	organ	organ	NOUN
ijtc-1155	81	91	whose	whose	DET
ijtc-1155	81	92	task	task	NOUN
ijtc-1155	81	93	is	be	AUX
ijtc-1155	81	94	to	to	PART
ijtc-1155	81	95	carry	carry	VERB
ijtc-1155	81	96	out	out	ADP
ijtc-1155	81	97	general	general	ADJ
ijtc-1155	81	98	and	and	CCONJ
ijtc-1155	81	99	special	special	ADJ
ijtc-1155	81	100	supervision	supervision	NOUN
ijtc-1155	81	101	in	in	ADP
ijtc-1155	81	102	accordance	accordance	NOUN
ijtc-1155	81	103	with	with	ADP
ijtc-1155	81	104	the	the	DET
ijtc-1155	81	105	articles	article	NOUN
ijtc-1155	81	106	of	of	ADP
ijtc-1155	81	107	association	association	NOUN
ijtc-1155	81	108	.	.	PUNCT
ijtc-1155	82	1	research	research	NOUN
ijtc-1155	82	2	conducted	conduct	VERB
ijtc-1155	82	3	by	by	ADP
ijtc-1155	82	4	(	(	PUNCT
ijtc-1155	82	5	cahyadi	cahyadi	PROPN
ijtc-1155	82	6	et	et	PROPN
ijtc-1155	82	7	al	al	PROPN
ijtc-1155	82	8	.	.	PROPN
ijtc-1155	82	9	,	,	PUNCT
ijtc-1155	82	10	2018	2018	NUM
ijtc-1155	82	11	)	)	PUNCT
ijtc-1155	82	12	found	find	VERB
ijtc-1155	82	13	that	that	SCONJ
ijtc-1155	82	14	the	the	DET
ijtc-1155	82	15	independent	independent	ADJ
ijtc-1155	82	16	board	board	NOUN
ijtc-1155	82	17	of	of	ADP
ijtc-1155	82	18	commissioners	commissioner	NOUN
ijtc-1155	82	19	has	have	VERB
ijtc-1155	82	20	a	a	DET
ijtc-1155	82	21	negative	negative	ADJ
ijtc-1155	82	22	effect	effect	NOUN
ijtc-1155	82	23	on	on	ADP
ijtc-1155	82	24	dividend	dividend	NOUN
ijtc-1155	82	25	policy	policy	NOUN
ijtc-1155	82	26	because	because	SCONJ
ijtc-1155	82	27	the	the	DET
ijtc-1155	82	28	composition	composition	NOUN
ijtc-1155	82	29	of	of	ADP
ijtc-1155	82	30	too	too	ADV
ijtc-1155	82	31	many	many	ADJ
ijtc-1155	82	32	independent	independent	ADJ
ijtc-1155	82	33	commissioners	commissioner	NOUN
ijtc-1155	82	34	will	will	AUX
ijtc-1155	82	35	cause	cause	VERB
ijtc-1155	82	36	the	the	DET
ijtc-1155	82	37	coordination	coordination	NOUN
ijtc-1155	82	38	carried	carry	VERB
ijtc-1155	82	39	out	out	ADP
ijtc-1155	82	40	to	to	PART
ijtc-1155	82	41	run	run	VERB
ijtc-1155	82	42	less	less	ADV
ijtc-1155	82	43	effectively	effectively	ADV
ijtc-1155	82	44	,	,	PUNCT
ijtc-1155	82	45	causing	cause	VERB
ijtc-1155	82	46	problems	problem	NOUN
ijtc-1155	82	47	that	that	PRON
ijtc-1155	82	48	reduce	reduce	VERB
ijtc-1155	82	49	shareholder	shareholder	NOUN
ijtc-1155	82	50	welfare	welfare	NOUN
ijtc-1155	82	51	in	in	ADP
ijtc-1155	82	52	this	this	DET
ijtc-1155	82	53	case	case	NOUN
ijtc-1155	82	54	dividend	dividend	NOUN
ijtc-1155	82	55	policy	policy	NOUN
ijtc-1155	82	56	.	.	PUNCT
ijtc-1155	83	1	meanwhile	meanwhile	ADV
ijtc-1155	83	2	,	,	PUNCT
ijtc-1155	83	3	(	(	PUNCT
ijtc-1155	83	4	malavia	malavia	PROPN
ijtc-1155	83	5	mardani	mardani	PROPN
ijtc-1155	83	6	et	et	PROPN
ijtc-1155	83	7	al	al	PROPN
ijtc-1155	83	8	.	.	PROPN
ijtc-1155	83	9	,	,	PUNCT
ijtc-1155	83	10	2018	2018	NUM
ijtc-1155	83	11	)	)	PUNCT
ijtc-1155	83	12	found	find	VERB
ijtc-1155	83	13	that	that	SCONJ
ijtc-1155	83	14	the	the	DET
ijtc-1155	83	15	independent	independent	ADJ
ijtc-1155	83	16	board	board	NOUN
ijtc-1155	83	17	of	of	ADP
ijtc-1155	83	18	commissioners	commissioner	NOUN
ijtc-1155	83	19	has	have	VERB
ijtc-1155	83	20	a	a	DET
ijtc-1155	83	21	positive	positive	ADJ
ijtc-1155	83	22	effect	effect	NOUN
ijtc-1155	83	23	on	on	ADP
ijtc-1155	83	24	dividend	dividend	NOUN
ijtc-1155	83	25	policy	policy	NOUN
ijtc-1155	83	26	because	because	SCONJ
ijtc-1155	83	27	an	an	DET
ijtc-1155	83	28	increase	increase	NOUN
ijtc-1155	83	29	in	in	ADP
ijtc-1155	83	30	the	the	DET
ijtc-1155	83	31	independent	independent	ADJ
ijtc-1155	83	32	board	board	NOUN
ijtc-1155	83	33	of	of	ADP
ijtc-1155	83	34	commissioners	commissioner	NOUN
ijtc-1155	83	35	will	will	AUX
ijtc-1155	83	36	encourage	encourage	VERB
ijtc-1155	83	37	investees	investee	NOUN
ijtc-1155	83	38	to	to	PART
ijtc-1155	83	39	pay	pay	VERB
ijtc-1155	83	40	greater	great	ADJ
ijtc-1155	83	41	dividends	dividend	NOUN
ijtc-1155	83	42	,	,	PUNCT
ijtc-1155	83	43	this	this	PRON
ijtc-1155	83	44	is	be	AUX
ijtc-1155	83	45	based	base	VERB
ijtc-1155	83	46	on	on	ADP
ijtc-1155	83	47	the	the	DET
ijtc-1155	83	48	increase	increase	NOUN
ijtc-1155	83	49	in	in	ADP
ijtc-1155	83	50	the	the	DET
ijtc-1155	83	51	independent	independent	ADJ
ijtc-1155	83	52	board	board	NOUN
ijtc-1155	83	53	of	of	ADP
ijtc-1155	83	54	commissioners	commissioner	NOUN
ijtc-1155	83	55	will	will	AUX
ijtc-1155	83	56	improve	improve	VERB
ijtc-1155	83	57	investee	investee	NOUN
ijtc-1155	83	58	good	good	ADJ
ijtc-1155	83	59	governance	governance	NOUN
ijtc-1155	83	60	practices	practice	NOUN
ijtc-1155	83	61	with	with	ADP
ijtc-1155	83	62	good	good	ADJ
ijtc-1155	83	63	investee	investee	NOUN
ijtc-1155	83	64	governance	governance	NOUN
ijtc-1155	83	65	,	,	PUNCT
ijtc-1155	83	66	the	the	DET
ijtc-1155	83	67	dividend	dividend	NOUN
ijtc-1155	83	68	policy	policy	NOUN
ijtc-1155	83	69	will	will	AUX
ijtc-1155	83	70	increase	increase	VERB
ijtc-1155	83	71	.	.	PUNCT
ijtc-1155	84	1	based	base	VERB
ijtc-1155	84	2	on	on	ADP
ijtc-1155	84	3	the	the	DET
ijtc-1155	84	4	above	above	ADJ
ijtc-1155	84	5	arguments	argument	NOUN
ijtc-1155	84	6	,	,	PUNCT
ijtc-1155	84	7	the	the	DET
ijtc-1155	84	8	fifth	fifth	ADJ
ijtc-1155	84	9	hypothesis	hypothesis	NOUN
ijtc-1155	84	10	can	can	AUX
ijtc-1155	84	11	be	be	AUX
ijtc-1155	84	12	built	build	VERB
ijtc-1155	84	13	,	,	PUNCT
ijtc-1155	84	14	namely	namely	ADV
ijtc-1155	84	15	:	:	PUNCT
ijtc-1155	84	16	h5	h5	PROPN
ijtc-1155	84	17	:	:	PUNCT
ijtc-1155	84	18	good	good	ADJ
ijtc-1155	84	19	corporate	corporate	ADJ
ijtc-1155	84	20	governance	governance	NOUN
ijtc-1155	84	21	proxied	proxie	VERB
ijtc-1155	84	22	by	by	ADP
ijtc-1155	84	23	the	the	DET
ijtc-1155	84	24	independent	independent	PROPN
ijtc-1155	84	25	board	board	PROPN
ijtc-1155	84	26	of	of	ADP
ijtc-1155	84	27	commissioners	commissioner	NOUN
ijtc-1155	84	28	affects	affect	VERB
ijtc-1155	84	29	corporate	corporate	ADJ
ijtc-1155	84	30	financial	financial	ADJ
ijtc-1155	84	31	performance	performance	NOUN
ijtc-1155	84	32	moderated	moderate	VERB
ijtc-1155	84	33	by	by	ADP
ijtc-1155	84	34	dividend	dividend	NOUN
ijtc-1155	84	35	policy	policy	NOUN
ijtc-1155	84	36	the	the	DET
ijtc-1155	84	37	effect	effect	NOUN
ijtc-1155	84	38	of	of	ADP
ijtc-1155	84	39	good	good	ADJ
ijtc-1155	84	40	corporate	corporate	ADJ
ijtc-1155	84	41	governance	governance	NOUN
ijtc-1155	84	42	proxied	proxie	VERB
ijtc-1155	84	43	by	by	ADP
ijtc-1155	84	44	the	the	DET
ijtc-1155	84	45	audit	audit	NOUN
ijtc-1155	84	46	committee	committee	NOUN
ijtc-1155	84	47	on	on	ADP
ijtc-1155	84	48	corporate	corporate	ADJ
ijtc-1155	84	49	financial	financial	ADJ
ijtc-1155	84	50	performance	performance	NOUN
ijtc-1155	84	51	moderated	moderate	VERB
ijtc-1155	84	52	by	by	ADP
ijtc-1155	84	53	dividend	dividend	NOUN
ijtc-1155	84	54	policy	policy	NOUN
ijtc-1155	84	55	the	the	DET
ijtc-1155	84	56	audit	audit	NOUN
ijtc-1155	84	57	committee	committee	NOUN
ijtc-1155	84	58	is	be	AUX
ijtc-1155	84	59	a	a	DET
ijtc-1155	84	60	committee	committee	NOUN
ijtc-1155	84	61	formed	form	VERB
ijtc-1155	84	62	by	by	ADP
ijtc-1155	84	63	the	the	DET
ijtc-1155	84	64	board	board	NOUN
ijtc-1155	84	65	of	of	ADP
ijtc-1155	84	66	commissioners	commissioner	NOUN
ijtc-1155	84	67	with	with	ADP
ijtc-1155	84	68	the	the	DET
ijtc-1155	84	69	aim	aim	NOUN
ijtc-1155	84	70	of	of	ADP
ijtc-1155	84	71	assisting	assist	VERB
ijtc-1155	84	72	the	the	DET
ijtc-1155	84	73	board	board	NOUN
ijtc-1155	84	74	of	of	ADP
ijtc-1155	84	75	commissioners	commissioner	NOUN
ijtc-1155	84	76	in	in	ADP
ijtc-1155	84	77	supervising	supervise	VERB
ijtc-1155	84	78	.	.	PUNCT
ijtc-1155	85	1	the	the	DET
ijtc-1155	85	2	duties	duty	NOUN
ijtc-1155	85	3	of	of	ADP
ijtc-1155	85	4	the	the	DET
ijtc-1155	85	5	audit	audit	NOUN
ijtc-1155	85	6	committee	committee	NOUN
ijtc-1155	85	7	have	have	VERB
ijtc-1155	85	8	an	an	DET
ijtc-1155	85	9	impact	impact	NOUN
ijtc-1155	85	10	on	on	ADP
ijtc-1155	85	11	the	the	DET
ijtc-1155	85	12	preparation	preparation	NOUN
ijtc-1155	85	13	of	of	ADP
ijtc-1155	85	14	financial	financial	ADJ
ijtc-1155	85	15	statements	statement	NOUN
ijtc-1155	85	16	,	,	PUNCT
ijtc-1155	85	17	because	because	SCONJ
ijtc-1155	85	18	the	the	DET
ijtc-1155	85	19	proportional	proportional	ADJ
ijtc-1155	85	20	number	number	NOUN
ijtc-1155	85	21	of	of	ADP
ijtc-1155	85	22	audit	audit	NOUN
ijtc-1155	85	23	committees	committee	NOUN
ijtc-1155	85	24	will	will	AUX
ijtc-1155	85	25	tighten	tighten	VERB
ijtc-1155	85	26	the	the	DET
ijtc-1155	85	27	supervision	supervision	NOUN
ijtc-1155	85	28	of	of	ADP
ijtc-1155	85	29	the	the	DET
ijtc-1155	85	30	company	company	NOUN
ijtc-1155	85	31	.	.	PUNCT
ijtc-1155	86	1	with	with	ADP
ijtc-1155	86	2	strict	strict	ADJ
ijtc-1155	86	3	supervision	supervision	NOUN
ijtc-1155	86	4	,	,	PUNCT
ijtc-1155	86	5	the	the	DET
ijtc-1155	86	6	company	company	NOUN
ijtc-1155	86	7	's	's	PART
ijtc-1155	86	8	performance	performance	NOUN
ijtc-1155	86	9	will	will	AUX
ijtc-1155	86	10	run	run	VERB
ijtc-1155	86	11	well	well	ADV
ijtc-1155	86	12	and	and	CCONJ
ijtc-1155	86	13	efficiently	efficiently	ADV
ijtc-1155	86	14	.	.	PUNCT
ijtc-1155	87	1	this	this	PRON
ijtc-1155	87	2	will	will	AUX
ijtc-1155	87	3	affect	affect	VERB
ijtc-1155	87	4	company	company	NOUN
ijtc-1155	87	5	profits	profit	NOUN
ijtc-1155	87	6	and	and	CCONJ
ijtc-1155	87	7	dividend	dividend	NOUN
ijtc-1155	87	8	policy	policy	NOUN
ijtc-1155	87	9	(	(	PUNCT
ijtc-1155	87	10	setiyowati	setiyowati	PROPN
ijtc-1155	87	11	&	&	CCONJ
ijtc-1155	87	12	sari	sari	NOUN
ijtc-1155	87	13	,	,	PUNCT
ijtc-1155	87	14	2017	2017	NUM
ijtc-1155	87	15	)	)	PUNCT
ijtc-1155	87	16	.	.	PUNCT
ijtc-1155	88	1	based	base	VERB
ijtc-1155	88	2	on	on	ADP
ijtc-1155	88	3	the	the	DET
ijtc-1155	88	4	above	above	ADJ
ijtc-1155	88	5	arguments	argument	NOUN
ijtc-1155	88	6	,	,	PUNCT
ijtc-1155	88	7	the	the	DET
ijtc-1155	88	8	sixth	sixth	ADJ
ijtc-1155	88	9	hypothesis	hypothesis	NOUN
ijtc-1155	88	10	can	can	AUX
ijtc-1155	88	11	be	be	AUX
ijtc-1155	88	12	built	build	VERB
ijtc-1155	88	13	,	,	PUNCT
ijtc-1155	88	14	namely	namely	ADV
ijtc-1155	88	15	:	:	PUNCT
ijtc-1155	88	16	h6	h6	PROPN
ijtc-1155	88	17	:	:	PUNCT
ijtc-1155	88	18	good	good	ADJ
ijtc-1155	88	19	corporate	corporate	ADJ
ijtc-1155	88	20	governance	governance	NOUN
ijtc-1155	88	21	proxied	proxie	VERB
ijtc-1155	88	22	by	by	ADP
ijtc-1155	88	23	the	the	DET
ijtc-1155	88	24	audit	audit	NOUN
ijtc-1155	88	25	committee	committee	NOUN
ijtc-1155	88	26	affects	affect	VERB
ijtc-1155	88	27	the	the	DET
ijtc-1155	88	28	company	company	NOUN
ijtc-1155	88	29	's	's	PART
ijtc-1155	88	30	financial	financial	ADJ
ijtc-1155	88	31	performance	performance	NOUN
ijtc-1155	88	32	moderated	moderate	VERB
ijtc-1155	88	33	by	by	ADP
ijtc-1155	88	34	dividend	dividend	NOUN
ijtc-1155	88	35	policy	policy	NOUN
ijtc-1155	88	36	the	the	DET
ijtc-1155	88	37	effect	effect	NOUN
ijtc-1155	88	38	of	of	ADP
ijtc-1155	88	39	profitability	profitability	NOUN
ijtc-1155	88	40	on	on	ADP
ijtc-1155	88	41	the	the	DET
ijtc-1155	88	42	company	company	NOUN
ijtc-1155	88	43	's	's	PART
ijtc-1155	88	44	financial	financial	ADJ
ijtc-1155	88	45	performance	performance	NOUN
ijtc-1155	88	46	moderated	moderate	VERB
ijtc-1155	88	47	by	by	ADP
ijtc-1155	88	48	dividend	dividend	NOUN
ijtc-1155	88	49	policy	policy	NOUN
ijtc-1155	88	50	the	the	DET
ijtc-1155	88	51	purpose	purpose	NOUN
ijtc-1155	88	52	of	of	ADP
ijtc-1155	88	53	investors	investor	NOUN
ijtc-1155	88	54	investing	invest	VERB
ijtc-1155	88	55	their	their	PRON
ijtc-1155	88	56	capital	capital	NOUN
ijtc-1155	88	57	in	in	ADP
ijtc-1155	88	58	the	the	DET
ijtc-1155	88	59	form	form	NOUN
ijtc-1155	88	60	of	of	ADP
ijtc-1155	88	61	shares	share	NOUN
ijtc-1155	88	62	in	in	ADP
ijtc-1155	88	63	public	public	ADJ
ijtc-1155	88	64	companies	company	NOUN
ijtc-1155	88	65	is	be	AUX
ijtc-1155	88	66	to	to	PART
ijtc-1155	88	67	get	get	VERB
ijtc-1155	88	68	dividends	dividend	NOUN
ijtc-1155	88	69	because	because	SCONJ
ijtc-1155	88	70	the	the	PRON
ijtc-1155	88	71	higher	high	ADJ
ijtc-1155	88	72	the	the	DET
ijtc-1155	88	73	profitability	profitability	NOUN
ijtc-1155	88	74	,	,	PUNCT
ijtc-1155	88	75	the	the	PRON
ijtc-1155	88	76	greater	great	ADJ
ijtc-1155	88	77	the	the	DET
ijtc-1155	88	78	dividends	dividend	NOUN
ijtc-1155	88	79	that	that	PRON
ijtc-1155	88	80	will	will	AUX
ijtc-1155	88	81	be	be	AUX
ijtc-1155	88	82	distributed	distribute	VERB
ijtc-1155	88	83	to	to	ADP
ijtc-1155	88	84	shareholders	shareholder	NOUN
ijtc-1155	88	85	so	so	SCONJ
ijtc-1155	88	86	as	as	SCONJ
ijtc-1155	88	87	to	to	PART
ijtc-1155	88	88	increase	increase	VERB
ijtc-1155	88	89	the	the	DET
ijtc-1155	88	90	value	value	NOUN
ijtc-1155	88	91	of	of	ADP
ijtc-1155	88	92	the	the	DET
ijtc-1155	88	93	cash	cash	NOUN
ijtc-1155	88	94	flow	flow	NOUN
ijtc-1155	88	95	obtained	obtain	VERB
ijtc-1155	88	96	by	by	ADP
ijtc-1155	88	97	the	the	DET
ijtc-1155	88	98	company	company	NOUN
ijtc-1155	88	99	,	,	PUNCT
ijtc-1155	88	100	so	so	ADV
ijtc-1155	88	101	the	the	DET
ijtc-1155	88	102	company	company	NOUN
ijtc-1155	88	103	's	's	PART
ijtc-1155	88	104	opportunity	opportunity	NOUN
ijtc-1155	88	105	to	to	PART
ijtc-1155	88	106	pay	pay	VERB
ijtc-1155	88	107	dividends	dividend	NOUN
ijtc-1155	88	108	is	be	AUX
ijtc-1155	88	109	also	also	ADV
ijtc-1155	88	110	higher	high	ADJ
ijtc-1155	88	111	(	(	PUNCT
ijtc-1155	88	112	yuni	yuni	PROPN
ijtc-1155	88	113	,	,	PUNCT
ijtc-1155	88	114	2022	2022	NUM
ijtc-1155	88	115	)	)	PUNCT
ijtc-1155	88	116	.	.	PUNCT
ijtc-1155	89	1	this	this	PRON
ijtc-1155	89	2	is	be	AUX
ijtc-1155	89	3	also	also	ADV
ijtc-1155	89	4	proven	prove	VERB
ijtc-1155	89	5	in	in	ADP
ijtc-1155	89	6	research	research	NOUN
ijtc-1155	89	7	(	(	PUNCT
ijtc-1155	89	8	alamsyah	alamsyah	NOUN
ijtc-1155	89	9	,	,	PUNCT
ijtc-1155	89	10	2017	2017	NUM
ijtc-1155	89	11	)	)	PUNCT
ijtc-1155	89	12	that	that	SCONJ
ijtc-1155	89	13	profitability	profitability	NOUN
ijtc-1155	89	14	has	have	VERB
ijtc-1155	89	15	a	a	DET
ijtc-1155	89	16	positive	positive	ADJ
ijtc-1155	89	17	and	and	CCONJ
ijtc-1155	89	18	significant	significant	ADJ
ijtc-1155	89	19	effect	effect	NOUN
ijtc-1155	89	20	on	on	ADP
ijtc-1155	89	21	dividend	dividend	NOUN
ijtc-1155	89	22	policy	policy	NOUN
ijtc-1155	89	23	.	.	PUNCT
ijtc-1155	90	1	based	base	VERB
ijtc-1155	90	2	on	on	ADP
ijtc-1155	90	3	the	the	DET
ijtc-1155	90	4	above	above	ADJ
ijtc-1155	90	5	arguments	argument	NOUN
ijtc-1155	90	6	,	,	PUNCT
ijtc-1155	90	7	the	the	DET
ijtc-1155	90	8	seventh	seventh	ADJ
ijtc-1155	90	9	hypothesis	hypothesis	NOUN
ijtc-1155	90	10	can	can	AUX
ijtc-1155	90	11	be	be	AUX
ijtc-1155	90	12	built	build	VERB
ijtc-1155	90	13	,	,	PUNCT
ijtc-1155	90	14	namely	namely	ADV
ijtc-1155	90	15	:	:	PUNCT
ijtc-1155	90	16	h7	h7	NOUN
ijtc-1155	90	17	:	:	PUNCT
ijtc-1155	90	18	profitability	profitability	NOUN
ijtc-1155	90	19	affects	affect	VERB
ijtc-1155	90	20	corporate	corporate	ADJ
ijtc-1155	90	21	financial	financial	ADJ
ijtc-1155	90	22	performance	performance	NOUN
ijtc-1155	90	23	moderated	moderate	VERB
ijtc-1155	90	24	by	by	ADP
ijtc-1155	90	25	dividend	dividend	NOUN
ijtc-1155	90	26	policy	policy	NOUN
ijtc-1155	90	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1155	90	28	good	good	ADJ
ijtc-1155	90	29	corporate	corporate	ADJ
ijtc-1155	90	30	governance	governance	NOUN
ijtc-1155	90	31	,	,	PUNCT
ijtc-1155	90	32	profitability	profitability	NOUN
ijtc-1155	90	33	and	and	CCONJ
ijtc-1155	90	34	institutional	institutional	ADJ
ijtc-1155	90	35	ownership	ownership	NOUN
ijtc-1155	90	36	on	on	ADP
ijtc-1155	90	37	corporate	corporate	ADJ
ijtc-1155	90	38	financial	financial	ADJ
ijtc-1155	90	39	performance	performance	NOUN
ijtc-1155	90	40	moderated	moderate	VERB
ijtc-1155	90	41	by	by	ADP
ijtc-1155	90	42	dividend	dividend	NOUN
ijtc-1155	90	43	policy	policy	NOUN
ijtc-1155	90	44	azahra	azahra	NOUN
ijtc-1155	90	45	,	,	PUNCT
ijtc-1155	90	46	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	90	47	,	,	PUNCT
ijtc-1155	90	48	puriayu	puriayu	VERB
ijtc-1155	90	49	,	,	PUNCT
ijtc-1155	90	50	and	and	CCONJ
ijtc-1155	90	51	yulianto	yulianto	NOUN
ijtc-1155	90	52	652	652	NUM
ijtc-1155	90	53	|	|	ADV
ijtc-1155	90	54	ilomata	ilomata	PROPN
ijtc-1155	90	55	international	international	ADJ
ijtc-1155	90	56	journal	journal	NOUN
ijtc-1155	90	57	of	of	ADP
ijtc-1155	90	58	tax	tax	PROPN
ijtc-1155	90	59	&	&	CCONJ
ijtc-1155	90	60	accounting	accounting	PROPN
ijtc-1155	90	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	90	62	the	the	DET
ijtc-1155	90	63	effect	effect	NOUN
ijtc-1155	90	64	of	of	ADP
ijtc-1155	90	65	institutional	institutional	ADJ
ijtc-1155	90	66	ownership	ownership	NOUN
ijtc-1155	90	67	on	on	ADP
ijtc-1155	90	68	corporate	corporate	ADJ
ijtc-1155	90	69	financial	financial	ADJ
ijtc-1155	90	70	performance	performance	NOUN
ijtc-1155	90	71	moderated	moderate	VERB
ijtc-1155	90	72	by	by	ADP
ijtc-1155	90	73	dividend	dividend	NOUN
ijtc-1155	90	74	policy	policy	NOUN
ijtc-1155	90	75	one	one	NUM
ijtc-1155	90	76	of	of	ADP
ijtc-1155	90	77	the	the	DET
ijtc-1155	90	78	dividend	dividend	NOUN
ijtc-1155	90	79	agency	agency	NOUN
ijtc-1155	90	80	models	model	NOUN
ijtc-1155	90	81	is	be	AUX
ijtc-1155	90	82	that	that	SCONJ
ijtc-1155	90	83	if	if	SCONJ
ijtc-1155	90	84	the	the	DET
ijtc-1155	90	85	company	company	NOUN
ijtc-1155	90	86	pays	pay	VERB
ijtc-1155	90	87	a	a	DET
ijtc-1155	90	88	smaller	small	ADJ
ijtc-1155	90	89	dividend	dividend	NOUN
ijtc-1155	90	90	,	,	PUNCT
ijtc-1155	90	91	it	it	PRON
ijtc-1155	90	92	will	will	AUX
ijtc-1155	90	93	cause	cause	VERB
ijtc-1155	90	94	management	management	NOUN
ijtc-1155	90	95	to	to	PART
ijtc-1155	90	96	invest	invest	VERB
ijtc-1155	90	97	resources	resource	NOUN
ijtc-1155	90	98	into	into	ADP
ijtc-1155	90	99	unprofitable	unprofitable	ADJ
ijtc-1155	90	100	projects	project	NOUN
ijtc-1155	90	101	,	,	PUNCT
ijtc-1155	90	102	but	but	CCONJ
ijtc-1155	90	103	with	with	ADP
ijtc-1155	90	104	higher	high	ADJ
ijtc-1155	90	105	institutional	institutional	ADJ
ijtc-1155	90	106	ownership	ownership	NOUN
ijtc-1155	90	107	it	it	PRON
ijtc-1155	90	108	will	will	AUX
ijtc-1155	90	109	encourage	encourage	VERB
ijtc-1155	90	110	management	management	NOUN
ijtc-1155	90	111	to	to	PART
ijtc-1155	90	112	invest	invest	VERB
ijtc-1155	90	113	in	in	ADP
ijtc-1155	90	114	profitable	profitable	ADJ
ijtc-1155	90	115	projects	project	NOUN
ijtc-1155	90	116	,	,	PUNCT
ijtc-1155	90	117	thus	thus	ADV
ijtc-1155	90	118	,	,	PUNCT
ijtc-1155	90	119	the	the	DET
ijtc-1155	90	120	company	company	NOUN
ijtc-1155	90	121	will	will	AUX
ijtc-1155	90	122	be	be	AUX
ijtc-1155	90	123	able	able	ADJ
ijtc-1155	90	124	to	to	PART
ijtc-1155	90	125	pay	pay	VERB
ijtc-1155	90	126	a	a	DET
ijtc-1155	90	127	larger	large	ADJ
ijtc-1155	90	128	dividend	dividend	NOUN
ijtc-1155	90	129	(	(	PUNCT
ijtc-1155	90	130	rahmah	rahmah	NOUN
ijtc-1155	90	131	&	&	CCONJ
ijtc-1155	90	132	nurhalis	nurhali	NOUN
ijtc-1155	90	133	,	,	PUNCT
ijtc-1155	90	134	2019	2019	NUM
ijtc-1155	90	135	)	)	PUNCT
ijtc-1155	90	136	.	.	PUNCT
ijtc-1155	91	1	this	this	DET
ijtc-1155	91	2	statement	statement	NOUN
ijtc-1155	91	3	is	be	AUX
ijtc-1155	91	4	in	in	ADP
ijtc-1155	91	5	line	line	NOUN
ijtc-1155	91	6	with	with	ADP
ijtc-1155	91	7	research	research	NOUN
ijtc-1155	91	8	conducted	conduct	VERB
ijtc-1155	91	9	by	by	ADP
ijtc-1155	91	10	(	(	PUNCT
ijtc-1155	91	11	narindro	narindro	PROPN
ijtc-1155	91	12	&	&	CCONJ
ijtc-1155	91	13	basri	basri	PROPN
ijtc-1155	91	14	,	,	PUNCT
ijtc-1155	91	15	2019	2019	NUM
ijtc-1155	91	16	)	)	PUNCT
ijtc-1155	91	17	which	which	PRON
ijtc-1155	91	18	found	find	VERB
ijtc-1155	91	19	a	a	DET
ijtc-1155	91	20	positive	positive	ADJ
ijtc-1155	91	21	and	and	CCONJ
ijtc-1155	91	22	significant	significant	ADJ
ijtc-1155	91	23	relationship	relationship	NOUN
ijtc-1155	91	24	between	between	ADP
ijtc-1155	91	25	institutional	institutional	ADJ
ijtc-1155	91	26	ownership	ownership	NOUN
ijtc-1155	91	27	and	and	CCONJ
ijtc-1155	91	28	dividend	dividend	NOUN
ijtc-1155	91	29	policy	policy	NOUN
ijtc-1155	91	30	.	.	PUNCT
ijtc-1155	92	1	based	base	VERB
ijtc-1155	92	2	on	on	ADP
ijtc-1155	92	3	the	the	DET
ijtc-1155	92	4	above	above	ADJ
ijtc-1155	92	5	arguments	argument	NOUN
ijtc-1155	92	6	,	,	PUNCT
ijtc-1155	92	7	the	the	DET
ijtc-1155	92	8	eighth	eighth	ADJ
ijtc-1155	92	9	hypothesis	hypothesis	NOUN
ijtc-1155	92	10	can	can	AUX
ijtc-1155	92	11	be	be	AUX
ijtc-1155	92	12	built	build	VERB
ijtc-1155	92	13	,	,	PUNCT
ijtc-1155	92	14	namely	namely	ADV
ijtc-1155	92	15	:	:	PUNCT
ijtc-1155	92	16	h8	h8	NOUN
ijtc-1155	92	17	:	:	PUNCT
ijtc-1155	92	18	institutional	institutional	ADJ
ijtc-1155	92	19	ownership	ownership	NOUN
ijtc-1155	92	20	affects	affect	VERB
ijtc-1155	92	21	the	the	DET
ijtc-1155	92	22	financial	financial	ADJ
ijtc-1155	92	23	performance	performance	NOUN
ijtc-1155	92	24	of	of	ADP
ijtc-1155	92	25	companies	company	NOUN
ijtc-1155	92	26	moderated	moderate	VERB
ijtc-1155	92	27	by	by	ADP
ijtc-1155	92	28	dividend	dividend	NOUN
ijtc-1155	92	29	policy	policy	NOUN
ijtc-1155	92	30	table	table	NOUN
ijtc-1155	92	31	1	1	NUM
ijtc-1155	92	32	.	.	PUNCT
ijtc-1155	92	33	thinking	think	VERB
ijtc-1155	92	34	framework	framework	NOUN
ijtc-1155	92	35	method	method	NOUN
ijtc-1155	92	36	in	in	ADP
ijtc-1155	92	37	this	this	DET
ijtc-1155	92	38	research	research	NOUN
ijtc-1155	92	39	,	,	PUNCT
ijtc-1155	92	40	a	a	DET
ijtc-1155	92	41	quantitative	quantitative	ADJ
ijtc-1155	92	42	research	research	NOUN
ijtc-1155	92	43	design	design	NOUN
ijtc-1155	92	44	was	be	AUX
ijtc-1155	92	45	adopted	adopt	VERB
ijtc-1155	92	46	.	.	PUNCT
ijtc-1155	93	1	sekaran	sekaran	NOUN
ijtc-1155	93	2	(	(	PUNCT
ijtc-1155	93	3	2017:76	2017:76	NOUN
ijtc-1155	93	4	)	)	PUNCT
ijtc-1155	93	5	said	say	VERB
ijtc-1155	93	6	,	,	PUNCT
ijtc-1155	93	7	quantitative	quantitative	ADJ
ijtc-1155	93	8	research	research	NOUN
ijtc-1155	93	9	is	be	AUX
ijtc-1155	93	10	‘	'	PUNCT
ijtc-1155	93	11	‘	'	PUNCT
ijtc-1155	93	12	scientific	scientific	ADJ
ijtc-1155	93	13	methods	method	NOUN
ijtc-1155	93	14	whose	whose	DET
ijtc-1155	93	15	data	datum	NOUN
ijtc-1155	93	16	are	be	AUX
ijtc-1155	93	17	in	in	ADP
ijtc-1155	93	18	the	the	DET
ijtc-1155	93	19	form	form	NOUN
ijtc-1155	93	20	of	of	ADP
ijtc-1155	93	21	numbers	number	NOUN
ijtc-1155	93	22	or	or	CCONJ
ijtc-1155	93	23	numbers	number	NOUN
ijtc-1155	93	24	that	that	PRON
ijtc-1155	93	25	can	can	AUX
ijtc-1155	93	26	be	be	AUX
ijtc-1155	93	27	processed	process	VERB
ijtc-1155	93	28	and	and	CCONJ
ijtc-1155	93	29	analyzed	analyze	VERB
ijtc-1155	93	30	using	use	VERB
ijtc-1155	93	31	mathematical	mathematical	ADJ
ijtc-1155	93	32	calculations	calculation	NOUN
ijtc-1155	93	33	or	or	CCONJ
ijtc-1155	93	34	statistics	statistic	NOUN
ijtc-1155	93	35	”	"	PUNCT
ijtc-1155	93	36	.	.	PUNCT
ijtc-1155	94	1	research	research	NOUN
ijtc-1155	94	2	with	with	ADP
ijtc-1155	94	3	a	a	DET
ijtc-1155	94	4	the	the	DET
ijtc-1155	94	5	quantitative	quantitative	ADJ
ijtc-1155	94	6	method	method	NOUN
ijtc-1155	94	7	places	place	VERB
ijtc-1155	94	8	a	a	DET
ijtc-1155	94	9	strong	strong	ADJ
ijtc-1155	94	10	emphasis	emphasis	NOUN
ijtc-1155	94	11	on	on	ADP
ijtc-1155	94	12	numerical	numerical	ADJ
ijtc-1155	94	13	data	datum	NOUN
ijtc-1155	94	14	analysis	analysis	NOUN
ijtc-1155	94	15	and	and	CCONJ
ijtc-1155	94	16	then	then	ADV
ijtc-1155	94	17	analyzed	analyze	VERB
ijtc-1155	94	18	using	use	VERB
ijtc-1155	94	19	appropriate	appropriate	ADJ
ijtc-1155	94	20	statistical	statistical	ADJ
ijtc-1155	94	21	methods	method	NOUN
ijtc-1155	94	22	.	.	PUNCT
ijtc-1155	95	1	this	this	DET
ijtc-1155	95	2	research	research	NOUN
ijtc-1155	95	3	uses	use	VERB
ijtc-1155	95	4	associative	associative	ADJ
ijtc-1155	95	5	quantitative	quantitative	ADJ
ijtc-1155	95	6	research	research	NOUN
ijtc-1155	95	7	method	method	NOUN
ijtc-1155	95	8	,	,	PUNCT
ijtc-1155	95	9	by	by	ADP
ijtc-1155	95	10	which	which	PRON
ijtc-1155	95	11	the	the	DET
ijtc-1155	95	12	correlation	correlation	NOUN
ijtc-1155	95	13	from	from	ADP
ijtc-1155	95	14	two	two	NUM
ijtc-1155	95	15	or	or	CCONJ
ijtc-1155	95	16	more	more	ADJ
ijtc-1155	95	17	the	the	DET
ijtc-1155	95	18	variable	variable	NOUN
ijtc-1155	95	19	is	be	AUX
ijtc-1155	95	20	ascertained	ascertain	VERB
ijtc-1155	95	21	.	.	PUNCT
ijtc-1155	96	1	for	for	ADP
ijtc-1155	96	2	the	the	DET
ijtc-1155	96	3	duration	duration	NOUN
ijtc-1155	96	4	2019	2019	NUM
ijtc-1155	96	5	-	-	SYM
ijtc-1155	96	6	2022	2022	NUM
ijtc-1155	96	7	,	,	PUNCT
ijtc-1155	96	8	the	the	DET
ijtc-1155	96	9	sample	sample	NOUN
ijtc-1155	96	10	for	for	ADP
ijtc-1155	96	11	this	this	DET
ijtc-1155	96	12	research	research	NOUN
ijtc-1155	96	13	consists	consist	VERB
ijtc-1155	96	14	of	of	ADP
ijtc-1155	96	15	state	state	NOUN
ijtc-1155	96	16	-	-	PUNCT
ijtc-1155	96	17	owned	own	VERB
ijtc-1155	96	18	public	public	ADJ
ijtc-1155	96	19	agency	agency	NOUN
ijtc-1155	96	20	organisations	organisation	NOUN
ijtc-1155	96	21	indexed	index	VERB
ijtc-1155	96	22	on	on	ADP
ijtc-1155	96	23	the	the	DET
ijtc-1155	96	24	idx	idx	PROPN
ijtc-1155	96	25	.	.	PUNCT
ijtc-1155	97	1	the	the	DET
ijtc-1155	97	2	study	study	NOUN
ijtc-1155	97	3	's	's	PART
ijtc-1155	97	4	population	population	NOUN
ijtc-1155	97	5	comprises	comprise	VERB
ijtc-1155	97	6	24	24	NUM
ijtc-1155	97	7	state	state	NOUN
ijtc-1155	97	8	-	-	PUNCT
ijtc-1155	97	9	owned	own	VERB
ijtc-1155	97	10	public	public	ADJ
ijtc-1155	97	11	agency	agency	NOUN
ijtc-1155	97	12	entities	entity	NOUN
ijtc-1155	97	13	that	that	PRON
ijtc-1155	97	14	are	be	AUX
ijtc-1155	97	15	listed	list	VERB
ijtc-1155	97	16	on	on	ADP
ijtc-1155	97	17	the	the	DET
ijtc-1155	97	18	idx	idx	NOUN
ijtc-1155	97	19	during	during	ADP
ijtc-1155	97	20	the	the	DET
ijtc-1155	97	21	period	period	NOUN
ijtc-1155	97	22	of	of	ADP
ijtc-1155	97	23	2019	2019	NUM
ijtc-1155	97	24	-	-	SYM
ijtc-1155	97	25	2022	2022	NUM
ijtc-1155	97	26	.	.	PUNCT
ijtc-1155	98	1	the	the	DET
ijtc-1155	98	2	sample	sample	NOUN
ijtc-1155	98	3	for	for	ADP
ijtc-1155	98	4	this	this	DET
ijtc-1155	98	5	good	good	ADJ
ijtc-1155	98	6	corporate	corporate	ADJ
ijtc-1155	98	7	governance	governance	NOUN
ijtc-1155	98	8	(	(	PUNCT
ijtc-1155	98	9	x1	x1	NOUN
ijtc-1155	98	10	)	)	PUNCT
ijtc-1155	98	11	profitability	profitability	NOUN
ijtc-1155	98	12	(	(	PUNCT
ijtc-1155	98	13	x3	x3	ADJ
ijtc-1155	98	14	)	)	PUNCT
ijtc-1155	98	15	institutional	institutional	ADJ
ijtc-1155	98	16	ownership	ownership	NOUN
ijtc-1155	98	17	(	(	PUNCT
ijtc-1155	98	18	x4	x4	PROPN
ijtc-1155	98	19	)	)	PUNCT
ijtc-1155	98	20	company	company	NOUN
ijtc-1155	98	21	financial	financial	ADJ
ijtc-1155	98	22	performance	performance	NOUN
ijtc-1155	98	23	(	(	PUNCT
ijtc-1155	98	24	y	y	NOUN
ijtc-1155	98	25	)	)	PUNCT
ijtc-1155	98	26	dividend	dividend	NOUN
ijtc-1155	98	27	policy	policy	NOUN
ijtc-1155	98	28	(	(	PUNCT
ijtc-1155	98	29	z	z	NOUN
ijtc-1155	98	30	)	)	PUNCT
ijtc-1155	98	31	audit	audit	NOUN
ijtc-1155	98	32	committee	committee	NOUN
ijtc-1155	98	33	(	(	PUNCT
ijtc-1155	98	34	x2	x2	PROPN
ijtc-1155	98	35	)	)	PUNCT
ijtc-1155	98	36	h1	h1	PROPN
ijtc-1155	98	37	h2	h2	PROPN
ijtc-1155	98	38	h3	h3	PROPN
ijtc-1155	98	39	h4	h4	PROPN
ijtc-1155	98	40	h5	h5	PROPN
ijtc-1155	98	41	h6	h6	PROPN
ijtc-1155	98	42	h7	h7	PROPN
ijtc-1155	98	43	h8	h8	PROPN
ijtc-1155	98	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	98	45	good	good	ADJ
ijtc-1155	98	46	corporate	corporate	ADJ
ijtc-1155	98	47	governance	governance	NOUN
ijtc-1155	98	48	,	,	PUNCT
ijtc-1155	98	49	profitability	profitability	NOUN
ijtc-1155	98	50	and	and	CCONJ
ijtc-1155	98	51	institutional	institutional	ADJ
ijtc-1155	98	52	ownership	ownership	NOUN
ijtc-1155	98	53	on	on	ADP
ijtc-1155	98	54	corporate	corporate	ADJ
ijtc-1155	98	55	financial	financial	ADJ
ijtc-1155	98	56	performance	performance	NOUN
ijtc-1155	98	57	moderated	moderate	VERB
ijtc-1155	98	58	by	by	ADP
ijtc-1155	98	59	dividend	dividend	NOUN
ijtc-1155	98	60	policy	policy	NOUN
ijtc-1155	98	61	azahra	azahra	NOUN
ijtc-1155	98	62	,	,	PUNCT
ijtc-1155	98	63	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	98	64	,	,	PUNCT
ijtc-1155	98	65	puriayu	puriayu	VERB
ijtc-1155	98	66	,	,	PUNCT
ijtc-1155	98	67	and	and	CCONJ
ijtc-1155	98	68	yulianto	yulianto	NOUN
ijtc-1155	98	69	653	653	NUM
ijtc-1155	98	70	|	|	ADJ
ijtc-1155	98	71	ilomata	ilomata	NOUN
ijtc-1155	98	72	international	international	ADJ
ijtc-1155	98	73	journal	journal	NOUN
ijtc-1155	98	74	of	of	ADP
ijtc-1155	98	75	tax	tax	PROPN
ijtc-1155	98	76	&	&	CCONJ
ijtc-1155	98	77	accounting	accounting	PROPN
ijtc-1155	98	78	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	98	79	research	research	NOUN
ijtc-1155	98	80	was	be	AUX
ijtc-1155	98	81	selected	select	VERB
ijtc-1155	98	82	using	use	VERB
ijtc-1155	98	83	purposive	purposive	ADJ
ijtc-1155	98	84	sampling	sampling	NOUN
ijtc-1155	98	85	,	,	PUNCT
ijtc-1155	98	86	which	which	PRON
ijtc-1155	98	87	involved	involve	VERB
ijtc-1155	98	88	the	the	DET
ijtc-1155	98	89	following	follow	VERB
ijtc-1155	98	90	criteria	criterion	NOUN
ijtc-1155	98	91	:	:	PUNCT
ijtc-1155	98	92	1	1	X
ijtc-1155	98	93	)	)	PUNCT
ijtc-1155	98	94	stateowned	stateowne	VERB
ijtc-1155	98	95	companies	company	NOUN
ijtc-1155	98	96	that	that	PRON
ijtc-1155	98	97	were	be	AUX
ijtc-1155	98	98	listed	list	VERB
ijtc-1155	98	99	on	on	ADP
ijtc-1155	98	100	the	the	DET
ijtc-1155	98	101	idx	idx	NOUN
ijtc-1155	98	102	between	between	ADP
ijtc-1155	98	103	2019	2019	NUM
ijtc-1155	98	104	to	to	ADP
ijtc-1155	98	105	2022	2022	NUM
ijtc-1155	98	106	;	;	PUNCT
ijtc-1155	98	107	2	2	X
ijtc-1155	98	108	)	)	PUNCT
ijtc-1155	98	109	state	state	NOUN
ijtc-1155	98	110	-	-	PUNCT
ijtc-1155	98	111	owned	own	VERB
ijtc-1155	98	112	companies	company	NOUN
ijtc-1155	98	113	that	that	PRON
ijtc-1155	98	114	released	release	VERB
ijtc-1155	98	115	yearly	yearly	ADJ
ijtc-1155	98	116	and	and	CCONJ
ijtc-1155	98	117	financial	financial	ADJ
ijtc-1155	98	118	reports	report	NOUN
ijtc-1155	98	119	throughout	throughout	ADP
ijtc-1155	98	120	the	the	DET
ijtc-1155	98	121	same	same	ADJ
ijtc-1155	98	122	period	period	NOUN
ijtc-1155	98	123	;	;	PUNCT
ijtc-1155	98	124	3	3	X
ijtc-1155	98	125	)	)	PUNCT
ijtc-1155	98	126	state	state	NOUN
ijtc-1155	98	127	-	-	PUNCT
ijtc-1155	98	128	owned	own	VERB
ijtc-1155	98	129	companies	company	NOUN
ijtc-1155	98	130	that	that	PRON
ijtc-1155	98	131	comprised	comprise	VERB
ijtc-1155	98	132	an	an	DET
ijtc-1155	98	133	independent	independent	ADJ
ijtc-1155	98	134	commissioners	commissioner	NOUN
ijtc-1155	98	135	'	'	PART
ijtc-1155	98	136	board	board	NOUN
ijtc-1155	98	137	,	,	PUNCT
ijtc-1155	98	138	audit	audit	NOUN
ijtc-1155	98	139	committee	committee	NOUN
ijtc-1155	98	140	and	and	CCONJ
ijtc-1155	98	141	board	board	NOUN
ijtc-1155	98	142	of	of	ADP
ijtc-1155	98	143	directors	director	NOUN
ijtc-1155	98	144	in	in	ADP
ijtc-1155	98	145	2019	2019	NUM
ijtc-1155	98	146	to	to	ADP
ijtc-1155	98	147	2022	2022	NUM
ijtc-1155	98	148	;	;	PUNCT
ijtc-1155	98	149	and	and	CCONJ
ijtc-1155	98	150	4	4	X
ijtc-1155	98	151	)	)	PUNCT
ijtc-1155	98	152	state	state	NOUN
ijtc-1155	98	153	-	-	PUNCT
ijtc-1155	98	154	owned	own	VERB
ijtc-1155	98	155	companies	company	NOUN
ijtc-1155	98	156	that	that	PRON
ijtc-1155	98	157	failed	fail	VERB
ijtc-1155	98	158	to	to	PART
ijtc-1155	98	159	generate	generate	VERB
ijtc-1155	98	160	profits	profit	NOUN
ijtc-1155	98	161	consecutively	consecutively	ADV
ijtc-1155	98	162	from	from	ADP
ijtc-1155	98	163	2019	2019	NUM
ijtc-1155	98	164	to	to	ADP
ijtc-1155	98	165	2022	2022	NUM
ijtc-1155	98	166	.	.	PUNCT
ijtc-1155	99	1	this	this	DET
ijtc-1155	99	2	research	research	NOUN
ijtc-1155	99	3	uses	use	VERB
ijtc-1155	99	4	secondary	secondary	ADJ
ijtc-1155	99	5	data	datum	NOUN
ijtc-1155	99	6	,	,	PUNCT
ijtc-1155	99	7	is	be	AUX
ijtc-1155	99	8	information	information	NOUN
ijtc-1155	99	9	-	-	PUNCT
ijtc-1155	99	10	related	relate	VERB
ijtc-1155	99	11	data	datum	NOUN
ijtc-1155	99	12	that	that	PRON
ijtc-1155	99	13	has	have	AUX
ijtc-1155	99	14	been	be	AUX
ijtc-1155	99	15	collected	collect	VERB
ijtc-1155	99	16	from	from	ADP
ijtc-1155	99	17	previous	previous	ADJ
ijtc-1155	99	18	sources	source	NOUN
ijtc-1155	99	19	(	(	PUNCT
ijtc-1155	99	20	sekaran	sekaran	NOUN
ijtc-1155	99	21	,	,	PUNCT
ijtc-1155	99	22	2017:130	2017:130	NOUN
ijtc-1155	99	23	)	)	PUNCT
ijtc-1155	99	24	.	.	PUNCT
ijtc-1155	100	1	with	with	SCONJ
ijtc-1155	100	2	documentation	documentation	NOUN
ijtc-1155	100	3	techniques	technique	NOUN
ijtc-1155	100	4	as	as	ADP
ijtc-1155	100	5	yearly	yearly	ADJ
ijtc-1155	100	6	financial	financial	ADJ
ijtc-1155	100	7	statements	statement	NOUN
ijtc-1155	100	8	reports	report	NOUN
ijtc-1155	100	9	of	of	ADP
ijtc-1155	100	10	state	state	NOUN
ijtc-1155	100	11	-	-	PUNCT
ijtc-1155	100	12	owned	own	VERB
ijtc-1155	100	13	public	public	ADJ
ijtc-1155	100	14	bodies	body	NOUN
ijtc-1155	100	15	institutions	institution	NOUN
ijtc-1155	100	16	indexed	index	VERB
ijtc-1155	100	17	on	on	ADP
ijtc-1155	100	18	the	the	DET
ijtc-1155	100	19	idx	idx	NOUN
ijtc-1155	100	20	for	for	ADP
ijtc-1155	100	21	the	the	DET
ijtc-1155	100	22	last	last	ADJ
ijtc-1155	100	23	4	4	NUM
ijtc-1155	100	24	years	year	NOUN
ijtc-1155	100	25	(	(	PUNCT
ijtc-1155	100	26	2019	2019	NUM
ijtc-1155	100	27	-	-	SYM
ijtc-1155	100	28	2022	2022	NUM
ijtc-1155	100	29	)	)	PUNCT
ijtc-1155	100	30	received	receive	VERB
ijtc-1155	100	31	,	,	PUNCT
ijtc-1155	100	32	from	from	ADP
ijtc-1155	100	33	the	the	DET
ijtc-1155	100	34	alternative	alternative	ADJ
ijtc-1155	100	35	indonesian	indonesian	ADJ
ijtc-1155	100	36	stock	stock	NOUN
ijtc-1155	100	37	website	website	NOUN
ijtc-1155	100	38	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1155	100	39	as	as	ADV
ijtc-1155	100	40	well	well	ADV
ijtc-1155	100	41	as	as	ADP
ijtc-1155	100	42	several	several	ADJ
ijtc-1155	100	43	other	other	ADJ
ijtc-1155	100	44	esteemed	esteemed	ADJ
ijtc-1155	100	45	websites	website	NOUN
ijtc-1155	100	46	of	of	ADP
ijtc-1155	100	47	related	related	ADJ
ijtc-1155	100	48	companies	company	NOUN
ijtc-1155	100	49	.	.	PUNCT
ijtc-1155	101	1	using	use	VERB
ijtc-1155	101	2	eviews	eviews	PROPN
ijtc-1155	101	3	12	12	NUM
ijtc-1155	101	4	,	,	PUNCT
ijtc-1155	101	5	a	a	DET
ijtc-1155	101	6	the	the	DET
ijtc-1155	101	7	method	method	NOUN
ijtc-1155	101	8	of	of	ADP
ijtc-1155	101	9	the	the	DET
ijtc-1155	101	10	use	use	NOUN
ijtc-1155	101	11	of	of	ADP
ijtc-1155	101	12	multiple	multiple	ADJ
ijtc-1155	101	13	linear	linear	ADJ
ijtc-1155	101	14	regression	regression	NOUN
ijtc-1155	101	15	was	be	AUX
ijtc-1155	101	16	used	use	VERB
ijtc-1155	101	17	in	in	ADP
ijtc-1155	101	18	this	this	DET
ijtc-1155	101	19	research	research	NOUN
ijtc-1155	101	20	.	.	PUNCT
ijtc-1155	102	1	implementing	implement	VERB
ijtc-1155	102	2	this	this	DET
ijtc-1155	102	3	method	method	NOUN
ijtc-1155	102	4	,	,	PUNCT
ijtc-1155	102	5	it	it	PRON
ijtc-1155	102	6	is	be	AUX
ijtc-1155	102	7	possible	possible	ADJ
ijtc-1155	102	8	in	in	ADP
ijtc-1155	102	9	order	order	NOUN
ijtc-1155	102	10	to	to	PART
ijtc-1155	102	11	ascertain	ascertain	VERB
ijtc-1155	102	12	the	the	DET
ijtc-1155	102	13	correlation	correlation	NOUN
ijtc-1155	102	14	between	between	ADP
ijtc-1155	102	15	the	the	DET
ijtc-1155	102	16	dependent	dependent	ADJ
ijtc-1155	102	17	variable	variable	NOUN
ijtc-1155	102	18	,	,	PUNCT
ijtc-1155	102	19	which	which	PRON
ijtc-1155	102	20	is	be	AUX
ijtc-1155	102	21	the	the	DET
ijtc-1155	102	22	subject	subject	NOUN
ijtc-1155	102	23	of	of	ADP
ijtc-1155	102	24	the	the	DET
ijtc-1155	102	25	study	study	NOUN
ijtc-1155	102	26	,	,	PUNCT
ijtc-1155	102	27	and	and	CCONJ
ijtc-1155	102	28	other	other	ADJ
ijtc-1155	102	29	variables	variable	NOUN
ijtc-1155	102	30	that	that	PRON
ijtc-1155	102	31	have	have	VERB
ijtc-1155	102	32	an	an	DET
ijtc-1155	102	33	impact	impact	NOUN
ijtc-1155	102	34	on	on	ADP
ijtc-1155	102	35	it	it	PRON
ijtc-1155	102	36	or	or	CCONJ
ijtc-1155	102	37	serve	serve	VERB
ijtc-1155	102	38	as	as	ADP
ijtc-1155	102	39	predictors	predictor	NOUN
ijtc-1155	102	40	of	of	ADP
ijtc-1155	102	41	it	it	PRON
ijtc-1155	102	42	.	.	PUNCT
ijtc-1155	103	1	definition	definition	NOUN
ijtc-1155	103	2	and	and	CCONJ
ijtc-1155	103	3	measurement	measurement	NOUN
ijtc-1155	103	4	of	of	ADP
ijtc-1155	103	5	operational	operational	ADJ
ijtc-1155	103	6	variables	variable	NOUN
ijtc-1155	103	7	table	table	NOUN
ijtc-1155	103	8	2	2	NUM
ijtc-1155	103	9	:	:	PUNCT
ijtc-1155	103	10	explain	explain	VERB
ijtc-1155	103	11	the	the	DET
ijtc-1155	103	12	procedure	procedure	NOUN
ijtc-1155	103	13	for	for	ADP
ijtc-1155	103	14	measuring	measure	VERB
ijtc-1155	103	15	and	and	CCONJ
ijtc-1155	103	16	operationalizing	operationalize	VERB
ijtc-1155	103	17	the	the	DET
ijtc-1155	103	18	research	research	NOUN
ijtc-1155	103	19	variables	variable	NOUN
ijtc-1155	103	20	.	.	PUNCT
ijtc-1155	104	1	no	no	DET
ijtc-1155	104	2	variables	variable	NOUN
ijtc-1155	104	3	indicator	indicator	NOUN
ijtc-1155	104	4	1	1	NUM
ijtc-1155	104	5	good	good	ADJ
ijtc-1155	104	6	corporate	corporate	ADJ
ijtc-1155	104	7	governance	governance	NOUN
ijtc-1155	104	8	(	(	PUNCT
ijtc-1155	104	9	x1	x1	ADJ
ijtc-1155	104	10	)	)	PUNCT
ijtc-1155	104	11	𝐷𝐾𝐼	𝐷𝐾𝐼	PROPN
ijtc-1155	104	12	=	=	SYM
ijtc-1155	104	13	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
ijtc-1155	104	14	𝑜𝑓	𝑜𝑓	ADP
ijtc-1155	104	15	𝑖𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	𝑖𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	ADJ
ijtc-1155	104	16	𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	PROPN
ijtc-1155	104	17	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
ijtc-1155	104	18	𝑜𝑓	𝑜𝑓	ADP
ijtc-1155	104	19	𝑚𝑒𝑚𝑏𝑒𝑟𝑠	𝑚𝑒𝑚𝑏𝑒𝑟𝑠	PROPN
ijtc-1155	104	20	𝑜𝑓	𝑜𝑓	INTJ
ijtc-1155	104	21	𝑡ℎ𝑒	𝑡ℎ𝑒	PROPN
ijtc-1155	104	22	𝑏𝑜𝑎𝑟𝑑	𝑏𝑜𝑎𝑟𝑑	NOUN
ijtc-1155	104	23	𝑜𝑓	𝑜𝑓	ADP
ijtc-1155	104	24	𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	PROPN
ijtc-1155	104	25	𝑥	𝑥	PROPN
ijtc-1155	104	26	100	100	NUM
ijtc-1155	104	27	2	2	NUM
ijtc-1155	104	28	audit	audit	NOUN
ijtc-1155	104	29	committee	committee	NOUN
ijtc-1155	104	30	(	(	PUNCT
ijtc-1155	104	31	x2	x2	NOUN
ijtc-1155	104	32	)	)	PUNCT
ijtc-1155	104	33	audit	audit	NOUN
ijtc-1155	104	34	committee	committee	NOUN
ijtc-1155	104	35	=	=	NOUN
ijtc-1155	104	36	number	number	NOUN
ijtc-1155	104	37	of	of	ADP
ijtc-1155	104	38	audit	audit	NOUN
ijtc-1155	104	39	committee	committee	NOUN
ijtc-1155	104	40	members	member	NOUN
ijtc-1155	104	41	3	3	NUM
ijtc-1155	104	42	profitability	profitability	NOUN
ijtc-1155	104	43	(	(	PUNCT
ijtc-1155	104	44	x3	x3	ADJ
ijtc-1155	104	45	)	)	PUNCT
ijtc-1155	104	46	𝑅𝑂𝐸	𝑅𝑂𝐸	PROPN
ijtc-1155	105	1	=	=	SYM
ijtc-1155	105	2	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-1155	105	3	𝑝𝑟𝑜𝑓𝑖𝑡	𝑝𝑟𝑜𝑓𝑖𝑡	NOUN
ijtc-1155	105	4	𝑎𝑓𝑡𝑒𝑟	𝑎𝑓𝑡𝑒𝑟	NOUN
ijtc-1155	105	5	𝑡𝑎𝑥	𝑡𝑎𝑥	VERB
ijtc-1155	106	1	𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠′	𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠′	PROPN
ijtc-1155	106	2	𝑒𝑞𝑢𝑖𝑡𝑦	𝑒𝑞𝑢𝑖𝑡𝑦	NOUN
ijtc-1155	106	3	4	4	NUM
ijtc-1155	106	4	institutional	institutional	ADJ
ijtc-1155	106	5	ownership	ownership	NOUN
ijtc-1155	106	6	(	(	PUNCT
ijtc-1155	106	7	x4	x4	PROPN
ijtc-1155	106	8	)	)	PUNCT
ijtc-1155	106	9	𝐾𝐼	𝐾𝐼	PROPN
ijtc-1155	106	10	=	=	SYM
ijtc-1155	106	11	𝑆ℎ𝑎𝑟𝑒𝑠	𝑆ℎ𝑎𝑟𝑒𝑠	PROPN
ijtc-1155	106	12	ℎ𝑒𝑙𝑑	ℎ𝑒𝑙𝑑	NOUN
ijtc-1155	106	13	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
ijtc-1155	106	14	𝑜𝑓	𝑜𝑓	ADP
ijtc-1155	106	15	𝑠ℎ𝑎𝑟𝑒𝑠	𝑠ℎ𝑎𝑟𝑒𝑠	PROPN
ijtc-1155	106	16	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔	NOUN
ijtc-1155	106	17	5	5	NUM
ijtc-1155	106	18	company	company	NOUN
ijtc-1155	106	19	financial	financial	ADJ
ijtc-1155	106	20	performance	performance	NOUN
ijtc-1155	106	21	(	(	PUNCT
ijtc-1155	106	22	y	y	NOUN
ijtc-1155	106	23	)	)	PUNCT
ijtc-1155	106	24	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
ijtc-1155	106	25	=	=	SYM
ijtc-1155	107	1	𝑁𝑒𝑡	𝑁𝑒𝑡	ADJ
ijtc-1155	107	2	𝑝𝑟𝑜𝑓𝑖𝑡	𝑝𝑟𝑜𝑓𝑖𝑡	NOUN
ijtc-1155	107	3	𝑎𝑓𝑡𝑒𝑟	𝑎𝑓𝑡𝑒𝑟	NOUN
ijtc-1155	107	4	𝑡𝑎𝑥	𝑡𝑎𝑥	VERB
ijtc-1155	107	5	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1155	107	6	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	VERB
ijtc-1155	107	7	6	6	NUM
ijtc-1155	107	8	dividend	dividend	NOUN
ijtc-1155	107	9	policy	policy	NOUN
ijtc-1155	107	10	(	(	PUNCT
ijtc-1155	107	11	z	z	NOUN
ijtc-1155	107	12	)	)	PUNCT
ijtc-1155	108	1	𝐷𝑃𝑅	𝐷𝑃𝑅	PROPN
ijtc-1155	109	1	=	=	PUNCT
ijtc-1155	110	1	𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑	𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑	PROPN
ijtc-1155	110	2	𝑝𝑒𝑟	𝑝𝑒𝑟	INTJ
ijtc-1155	110	3	𝑠ℎ𝑎𝑟𝑒	𝑠ℎ𝑎𝑟𝑒	NOUN
ijtc-1155	110	4	𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠	𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠	PROPN
ijtc-1155	110	5	𝑝𝑒𝑟	𝑝𝑒𝑟	PROPN
ijtc-1155	110	6	𝑠ℎ𝑎𝑟𝑒	𝑠ℎ𝑎𝑟𝑒	NOUN
ijtc-1155	110	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1155	110	8	good	good	ADJ
ijtc-1155	110	9	corporate	corporate	ADJ
ijtc-1155	110	10	governance	governance	NOUN
ijtc-1155	110	11	,	,	PUNCT
ijtc-1155	110	12	profitability	profitability	NOUN
ijtc-1155	110	13	and	and	CCONJ
ijtc-1155	110	14	institutional	institutional	ADJ
ijtc-1155	110	15	ownership	ownership	NOUN
ijtc-1155	110	16	on	on	ADP
ijtc-1155	110	17	corporate	corporate	ADJ
ijtc-1155	110	18	financial	financial	ADJ
ijtc-1155	110	19	performance	performance	NOUN
ijtc-1155	110	20	moderated	moderate	VERB
ijtc-1155	110	21	by	by	ADP
ijtc-1155	110	22	dividend	dividend	NOUN
ijtc-1155	110	23	policy	policy	NOUN
ijtc-1155	110	24	azahra	azahra	NOUN
ijtc-1155	110	25	,	,	PUNCT
ijtc-1155	110	26	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	110	27	,	,	PUNCT
ijtc-1155	110	28	puriayu	puriayu	VERB
ijtc-1155	110	29	,	,	PUNCT
ijtc-1155	110	30	and	and	CCONJ
ijtc-1155	110	31	yulianto	yulianto	NOUN
ijtc-1155	110	32	654	654	NUM
ijtc-1155	110	33	|	|	ADV
ijtc-1155	110	34	ilomata	ilomata	PROPN
ijtc-1155	110	35	international	international	ADJ
ijtc-1155	110	36	journal	journal	NOUN
ijtc-1155	110	37	of	of	ADP
ijtc-1155	110	38	tax	tax	PROPN
ijtc-1155	110	39	&	&	CCONJ
ijtc-1155	110	40	accounting	accounting	PROPN
ijtc-1155	110	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	110	42	result	result	NOUN
ijtc-1155	110	43	and	and	CCONJ
ijtc-1155	110	44	discussion	discussion	NOUN
ijtc-1155	110	45	based	base	VERB
ijtc-1155	110	46	on	on	ADP
ijtc-1155	110	47	purposive	purposive	ADJ
ijtc-1155	110	48	sampling	sampling	NOUN
ijtc-1155	110	49	,	,	PUNCT
ijtc-1155	110	50	60	60	NUM
ijtc-1155	110	51	observations	observation	NOUN
ijtc-1155	110	52	were	be	AUX
ijtc-1155	110	53	obtained	obtain	VERB
ijtc-1155	110	54	from	from	ADP
ijtc-1155	110	55	24	24	NUM
ijtc-1155	110	56	state	state	NOUN
ijtc-1155	110	57	-	-	PUNCT
ijtc-1155	110	58	owned	own	VERB
ijtc-1155	110	59	public	public	ADJ
ijtc-1155	110	60	enterprise	enterprise	NOUN
ijtc-1155	110	61	companies	company	NOUN
ijtc-1155	110	62	during	during	ADP
ijtc-1155	110	63	the	the	DET
ijtc-1155	110	64	observation	observation	NOUN
ijtc-1155	110	65	period	period	NOUN
ijtc-1155	110	66	2019	2019	NUM
ijtc-1155	110	67	-	-	SYM
ijtc-1155	110	68	2022	2022	NUM
ijtc-1155	110	69	.	.	PUNCT
ijtc-1155	111	1	no	no	DET
ijtc-1155	111	2	criteria	criterion	NOUN
ijtc-1155	111	3	amount	amount	VERB
ijtc-1155	111	4	1	1	NUM
ijtc-1155	111	5	state	state	NOUN
ijtc-1155	111	6	-	-	PUNCT
ijtc-1155	111	7	owned	own	VERB
ijtc-1155	111	8	enterprises	enterprise	NOUN
ijtc-1155	111	9	listed	list	VERB
ijtc-1155	111	10	from	from	ADP
ijtc-1155	111	11	2019	2019	NUM
ijtc-1155	111	12	to	to	ADP
ijtc-1155	111	13	2022	2022	NUM
ijtc-1155	111	14	on	on	ADP
ijtc-1155	111	15	the	the	DET
ijtc-1155	111	16	idx	idx	ADJ
ijtc-1155	111	17	24	24	NUM
ijtc-1155	111	18	2	2	NUM
ijtc-1155	111	19	state	state	NOUN
ijtc-1155	111	20	-	-	PUNCT
ijtc-1155	111	21	owned	own	VERB
ijtc-1155	111	22	businesses	business	NOUN
ijtc-1155	111	23	that	that	PRON
ijtc-1155	111	24	made	make	VERB
ijtc-1155	111	25	their	their	PRON
ijtc-1155	111	26	financial	financial	ADJ
ijtc-1155	111	27	and	and	CCONJ
ijtc-1155	111	28	annual	annual	ADJ
ijtc-1155	111	29	reports	report	NOUN
ijtc-1155	111	30	available	available	ADJ
ijtc-1155	111	31	at	at	ADP
ijtc-1155	111	32	the	the	DET
ijtc-1155	111	33	same	same	ADJ
ijtc-1155	111	34	time	time	NOUN
ijtc-1155	111	35	(	(	PUNCT
ijtc-1155	111	36	0	0	NUM
ijtc-1155	111	37	)	)	PUNCT
ijtc-1155	111	38	3	3	NUM
ijtc-1155	111	39	state	state	NOUN
ijtc-1155	111	40	-	-	PUNCT
ijtc-1155	111	41	owned	own	VERB
ijtc-1155	111	42	businesses	business	NOUN
ijtc-1155	111	43	with	with	ADP
ijtc-1155	111	44	an	an	DET
ijtc-1155	111	45	independent	independent	ADJ
ijtc-1155	111	46	audit	audit	NOUN
ijtc-1155	111	47	committee	committee	NOUN
ijtc-1155	111	48	,	,	PUNCT
ijtc-1155	111	49	board	board	NOUN
ijtc-1155	111	50	of	of	ADP
ijtc-1155	111	51	directors	director	NOUN
ijtc-1155	111	52	,	,	PUNCT
ijtc-1155	111	53	and	and	CCONJ
ijtc-1155	111	54	commissioners	commissioner	NOUN
ijtc-1155	111	55	from	from	ADP
ijtc-1155	111	56	2019	2019	NUM
ijtc-1155	111	57	to	to	ADP
ijtc-1155	111	58	2022	2022	NUM
ijtc-1155	111	59	(	(	PUNCT
ijtc-1155	111	60	0	0	NUM
ijtc-1155	111	61	)	)	PUNCT
ijtc-1155	111	62	4	4	NUM
ijtc-1155	111	63	state	state	NOUN
ijtc-1155	111	64	-	-	PUNCT
ijtc-1155	111	65	owned	own	VERB
ijtc-1155	111	66	businesses	business	NOUN
ijtc-1155	111	67	that	that	PRON
ijtc-1155	111	68	did	do	AUX
ijtc-1155	111	69	not	not	PART
ijtc-1155	111	70	turn	turn	VERB
ijtc-1155	111	71	a	a	DET
ijtc-1155	111	72	profit	profit	NOUN
ijtc-1155	111	73	in	in	ADP
ijtc-1155	111	74	a	a	DET
ijtc-1155	111	75	row	row	NOUN
ijtc-1155	111	76	between	between	ADP
ijtc-1155	111	77	2019	2019	NUM
ijtc-1155	111	78	to	to	ADP
ijtc-1155	111	79	2022	2022	NUM
ijtc-1155	111	80	(	(	PUNCT
ijtc-1155	111	81	9	9	NUM
ijtc-1155	111	82	)	)	PUNCT
ijtc-1155	111	83	number	number	NOUN
ijtc-1155	111	84	of	of	ADP
ijtc-1155	111	85	company	company	NOUN
ijtc-1155	111	86	samples	sample	VERB
ijtc-1155	111	87	15	15	NUM
ijtc-1155	111	88	number	number	NOUN
ijtc-1155	111	89	of	of	ADP
ijtc-1155	111	90	samples	sample	NOUN
ijtc-1155	111	91	during	during	ADP
ijtc-1155	111	92	the	the	DET
ijtc-1155	111	93	study	study	NOUN
ijtc-1155	111	94	year	year	NOUN
ijtc-1155	111	95	(	(	PUNCT
ijtc-1155	111	96	2019	2019	NUM
ijtc-1155	111	97	-	-	SYM
ijtc-1155	111	98	2022	2022	NUM
ijtc-1155	111	99	)	)	PUNCT
ijtc-1155	111	100	(	(	PUNCT
ijtc-1155	111	101	15	15	NUM
ijtc-1155	111	102	*	*	SYM
ijtc-1155	111	103	4	4	NUM
ijtc-1155	111	104	)	)	PUNCT
ijtc-1155	111	105	60	60	NUM
ijtc-1155	111	106	the	the	DET
ijtc-1155	111	107	financial	financial	ADJ
ijtc-1155	111	108	performance	performance	NOUN
ijtc-1155	111	109	variable	variable	NOUN
ijtc-1155	111	110	(	(	PUNCT
ijtc-1155	111	111	y	y	NOUN
ijtc-1155	111	112	)	)	PUNCT
ijtc-1155	111	113	supplied	supply	VERB
ijtc-1155	111	114	by	by	ADP
ijtc-1155	111	115	roa	roa	PROPN
ijtc-1155	111	116	has	have	VERB
ijtc-1155	111	117	a	a	DET
ijtc-1155	111	118	range	range	NOUN
ijtc-1155	111	119	of	of	ADP
ijtc-1155	111	120	0.000168	0.000168	NUM
ijtc-1155	111	121	(	(	PUNCT
ijtc-1155	111	122	low	low	ADJ
ijtc-1155	111	123	)	)	PUNCT
ijtc-1155	111	124	to	to	ADP
ijtc-1155	111	125	0.281738	0.281738	NUM
ijtc-1155	111	126	(	(	PUNCT
ijtc-1155	111	127	high	high	ADJ
ijtc-1155	111	128	)	)	PUNCT
ijtc-1155	111	129	,	,	PUNCT
ijtc-1155	111	130	a	a	DET
ijtc-1155	111	131	median	median	NOUN
ijtc-1155	111	132	of	of	ADP
ijtc-1155	111	133	0.018026	0.018026	NUM
ijtc-1155	111	134	,	,	PUNCT
ijtc-1155	111	135	a	a	DET
ijtc-1155	111	136	mean	mean	ADJ
ijtc-1155	111	137	value	value	NOUN
ijtc-1155	111	138	of	of	ADP
ijtc-1155	111	139	0.036442	0.036442	NUM
ijtc-1155	111	140	(	(	PUNCT
ijtc-1155	111	141	or	or	CCONJ
ijtc-1155	111	142	03.6442	03.6442	NUM
ijtc-1155	111	143	%	%	NOUN
ijtc-1155	111	144	)	)	PUNCT
ijtc-1155	111	145	,	,	PUNCT
ijtc-1155	111	146	and	and	CCONJ
ijtc-1155	111	147	a	a	DET
ijtc-1155	111	148	standard	standard	ADJ
ijtc-1155	111	149	deviation	deviation	NOUN
ijtc-1155	111	150	of	of	ADP
ijtc-1155	111	151	0.054571	0.054571	NUM
ijtc-1155	111	152	.	.	PUNCT
ijtc-1155	112	1	gcg	gcg	PROPN
ijtc-1155	112	2	(	(	PUNCT
ijtc-1155	112	3	x1	x1	PROPN
ijtc-1155	112	4	):	):	PUNCT
ijtc-1155	112	5	this	this	DET
ijtc-1155	112	6	variable	variable	NOUN
ijtc-1155	112	7	is	be	AUX
ijtc-1155	112	8	represented	represent	VERB
ijtc-1155	112	9	by	by	ADP
ijtc-1155	112	10	the	the	DET
ijtc-1155	112	11	gcg	gcg	NOUN
ijtc-1155	112	12	score	score	NOUN
ijtc-1155	112	13	(	(	PUNCT
ijtc-1155	112	14	dki	dki	PROPN
ijtc-1155	112	15	)	)	PUNCT
ijtc-1155	112	16	,	,	PUNCT
ijtc-1155	112	17	which	which	PRON
ijtc-1155	112	18	ranges	range	VERB
ijtc-1155	112	19	in	in	ADP
ijtc-1155	112	20	value	value	NOUN
ijtc-1155	112	21	from	from	ADP
ijtc-1155	112	22	0.285714	0.285714	NUM
ijtc-1155	112	23	(	(	PUNCT
ijtc-1155	112	24	high	high	ADJ
ijtc-1155	112	25	)	)	PUNCT
ijtc-1155	112	26	to	to	ADP
ijtc-1155	112	27	0.700000	0.700000	NUM
ijtc-1155	112	28	(	(	PUNCT
ijtc-1155	112	29	high	high	ADJ
ijtc-1155	112	30	)	)	PUNCT
ijtc-1155	112	31	.	.	PUNCT
ijtc-1155	113	1	the	the	DET
ijtc-1155	113	2	standard	standard	ADJ
ijtc-1155	113	3	deviation	deviation	NOUN
ijtc-1155	113	4	is	be	AUX
ijtc-1155	113	5	0.119945	0.119945	NUM
ijtc-1155	113	6	,	,	PUNCT
ijtc-1155	113	7	and	and	CCONJ
ijtc-1155	113	8	the	the	DET
ijtc-1155	113	9	median	median	ADJ
ijtc-1155	113	10	value	value	NOUN
ijtc-1155	113	11	is	be	AUX
ijtc-1155	113	12	0.444444	0.444444	NUM
ijtc-1155	113	13	.	.	PUNCT
ijtc-1155	114	1	(	(	PUNCT
ijtc-1155	114	2	45.9147	45.9147	NUM
ijtc-1155	114	3	%	%	NOUN
ijtc-1155	114	4	)	)	PUNCT
ijtc-1155	114	5	or	or	CCONJ
ijtc-1155	114	6	0.459147	0.459147	NUM
ijtc-1155	114	7	,	,	PUNCT
ijtc-1155	114	8	is	be	AUX
ijtc-1155	114	9	the	the	DET
ijtc-1155	114	10	mean	mean	ADJ
ijtc-1155	114	11	value	value	NOUN
ijtc-1155	114	12	.	.	PUNCT
ijtc-1155	115	1	audit	audit	NOUN
ijtc-1155	115	2	committee	committee	NOUN
ijtc-1155	115	3	(	(	PUNCT
ijtc-1155	115	4	x2	x2	PROPN
ijtc-1155	115	5	):	):	PUNCT
ijtc-1155	115	6	measured	measure	VERB
ijtc-1155	115	7	using	using	NOUN
ijtc-1155	115	8	(	(	PUNCT
ijtc-1155	115	9	ki	ki	PROPN
ijtc-1155	115	10	)	)	PUNCT
ijtc-1155	115	11	,	,	PUNCT
ijtc-1155	115	12	this	this	DET
ijtc-1155	115	13	variable	variable	NOUN
ijtc-1155	115	14	ranges	range	VERB
ijtc-1155	115	15	from	from	ADP
ijtc-1155	115	16	2.000000	2.000000	NUM
ijtc-1155	115	17	(	(	PUNCT
ijtc-1155	115	18	high	high	ADJ
ijtc-1155	115	19	)	)	PUNCT
ijtc-1155	115	20	to	to	ADP
ijtc-1155	115	21	10.00000	10.00000	NUM
ijtc-1155	115	22	(	(	PUNCT
ijtc-1155	115	23	high	high	ADJ
ijtc-1155	115	24	)	)	PUNCT
ijtc-1155	115	25	.	.	PUNCT
ijtc-1155	116	1	4.000000	4.000000	NUM
ijtc-1155	116	2	is	be	AUX
ijtc-1155	116	3	the	the	DET
ijtc-1155	116	4	median	median	ADJ
ijtc-1155	116	5	value	value	NOUN
ijtc-1155	116	6	,	,	PUNCT
ijtc-1155	116	7	while	while	SCONJ
ijtc-1155	116	8	1.925960	1.925960	NUM
ijtc-1155	116	9	is	be	AUX
ijtc-1155	116	10	the	the	DET
ijtc-1155	116	11	standard	standard	ADJ
ijtc-1155	116	12	deviation	deviation	NOUN
ijtc-1155	116	13	.	.	PUNCT
ijtc-1155	117	1	the	the	DET
ijtc-1155	117	2	average	average	NOUN
ijtc-1155	117	3	is	be	AUX
ijtc-1155	117	4	4.450000	4.450000	NUM
ijtc-1155	117	5	or	or	CCONJ
ijtc-1155	117	6	equivalent	equivalent	ADJ
ijtc-1155	117	7	to	to	ADP
ijtc-1155	117	8	4.45000	4.45000	NUM
ijtc-1155	117	9	%	%	NOUN
ijtc-1155	117	10	.	.	PUNCT
ijtc-1155	118	1	profitability	profitability	NOUN
ijtc-1155	118	2	(	(	PUNCT
ijtc-1155	118	3	x3	x3	ADJ
ijtc-1155	118	4	):	):	PUNCT
ijtc-1155	118	5	provided	provide	VERB
ijtc-1155	118	6	(	(	PUNCT
ijtc-1155	118	7	roe	roe	NOUN
ijtc-1155	118	8	):	):	PUNCT
ijtc-1155	118	9	this	this	DET
ijtc-1155	118	10	variable	variable	NOUN
ijtc-1155	118	11	has	have	VERB
ijtc-1155	118	12	a	a	DET
ijtc-1155	118	13	range	range	NOUN
ijtc-1155	118	14	of	of	ADP
ijtc-1155	118	15	0.000720	0.000720	NUM
ijtc-1155	118	16	(	(	PUNCT
ijtc-1155	118	17	low	low	ADJ
ijtc-1155	118	18	)	)	PUNCT
ijtc-1155	118	19	to	to	ADP
ijtc-1155	118	20	0.441949	0.441949	NUM
ijtc-1155	118	21	(	(	PUNCT
ijtc-1155	118	22	high	high	ADJ
ijtc-1155	118	23	)	)	PUNCT
ijtc-1155	118	24	,	,	PUNCT
ijtc-1155	118	25	with	with	ADP
ijtc-1155	118	26	a	a	DET
ijtc-1155	118	27	mean	mean	NOUN
ijtc-1155	118	28	of	of	ADP
ijtc-1155	118	29	0.091262	0.091262	NUM
ijtc-1155	118	30	(	(	PUNCT
ijtc-1155	118	31	or	or	CCONJ
ijtc-1155	118	32	09.1262	09.1262	NUM
ijtc-1155	118	33	%	%	NOUN
ijtc-1155	118	34	)	)	PUNCT
ijtc-1155	118	35	and	and	CCONJ
ijtc-1155	118	36	a	a	DET
ijtc-1155	118	37	median	median	NOUN
ijtc-1155	118	38	of	of	ADP
ijtc-1155	118	39	0.072487	0.072487	NUM
ijtc-1155	118	40	.	.	PUNCT
ijtc-1155	119	1	its	its	PRON
ijtc-1155	119	2	standard	standard	ADJ
ijtc-1155	119	3	deviation	deviation	NOUN
ijtc-1155	119	4	is	be	AUX
ijtc-1155	119	5	0.086958	0.086958	NUM
ijtc-1155	119	6	.	.	PUNCT
ijtc-1155	120	1	institutional	institutional	ADJ
ijtc-1155	120	2	ownership	ownership	NOUN
ijtc-1155	120	3	(	(	PUNCT
ijtc-1155	120	4	x4	x4	PROPN
ijtc-1155	120	5	):	):	PUNCT
ijtc-1155	120	6	provided	provide	VERB
ijtc-1155	120	7	(	(	PUNCT
ijtc-1155	120	8	ki	ki	INTJ
ijtc-1155	120	9	)	)	PUNCT
ijtc-1155	120	10	this	this	DET
ijtc-1155	120	11	variable	variable	NOUN
ijtc-1155	120	12	has	have	VERB
ijtc-1155	120	13	a	a	DET
ijtc-1155	120	14	range	range	NOUN
ijtc-1155	120	15	of	of	ADP
ijtc-1155	120	16	0.000000	0.000000	NUM
ijtc-1155	120	17	(	(	PUNCT
ijtc-1155	120	18	low	low	ADJ
ijtc-1155	120	19	)	)	PUNCT
ijtc-1155	120	20	to	to	ADP
ijtc-1155	120	21	0.008557	0.008557	NUM
ijtc-1155	120	22	(	(	PUNCT
ijtc-1155	120	23	low	low	ADJ
ijtc-1155	120	24	)	)	PUNCT
ijtc-1155	120	25	,	,	PUNCT
ijtc-1155	120	26	with	with	ADP
ijtc-1155	120	27	a	a	DET
ijtc-1155	120	28	median	median	NOUN
ijtc-1155	120	29	of	of	ADP
ijtc-1155	120	30	0.000067	0.000067	NUM
ijtc-1155	120	31	;	;	PUNCT
ijtc-1155	120	32	its	its	PRON
ijtc-1155	120	33	mean	mean	ADJ
ijtc-1155	120	34	value	value	NOUN
ijtc-1155	120	35	is	be	AUX
ijtc-1155	120	36	0.000396	0.000396	NUM
ijtc-1155	120	37	(	(	PUNCT
ijtc-1155	120	38	or	or	CCONJ
ijtc-1155	120	39	00.0396	00.0396	NUM
ijtc-1155	120	40	%	%	NOUN
ijtc-1155	120	41	)	)	PUNCT
ijtc-1155	120	42	,	,	PUNCT
ijtc-1155	120	43	and	and	CCONJ
ijtc-1155	120	44	its	its	PRON
ijtc-1155	120	45	standard	standard	ADJ
ijtc-1155	120	46	deviation	deviation	NOUN
ijtc-1155	120	47	is	be	AUX
ijtc-1155	120	48	0.001481	0.001481	NUM
ijtc-1155	120	49	.	.	PUNCT
ijtc-1155	121	1	moderating	moderate	VERB
ijtc-1155	121	2	variable	variable	NOUN
ijtc-1155	121	3	:	:	PUNCT
ijtc-1155	121	4	dividend	dividend	NOUN
ijtc-1155	121	5	policy	policy	NOUN
ijtc-1155	121	6	(	(	PUNCT
ijtc-1155	121	7	z	z	NOUN
ijtc-1155	121	8	)	)	PUNCT
ijtc-1155	121	9	has	have	VERB
ijtc-1155	121	10	a	a	DET
ijtc-1155	121	11	median	median	NOUN
ijtc-1155	121	12	of	of	ADP
ijtc-1155	121	13	0.329180	0.329180	NUM
ijtc-1155	121	14	and	and	CCONJ
ijtc-1155	121	15	a	a	DET
ijtc-1155	121	16	range	range	NOUN
ijtc-1155	121	17	of	of	ADP
ijtc-1155	121	18	0.000000	0.000000	NUM
ijtc-1155	121	19	(	(	PUNCT
ijtc-1155	121	20	low	low	ADJ
ijtc-1155	121	21	)	)	PUNCT
ijtc-1155	121	22	to	to	ADP
ijtc-1155	121	23	285719.7	285719.7	NUM
ijtc-1155	121	24	(	(	PUNCT
ijtc-1155	121	25	high	high	ADJ
ijtc-1155	121	26	)	)	PUNCT
ijtc-1155	121	27	.	.	PUNCT
ijtc-1155	122	1	the	the	DET
ijtc-1155	122	2	mean	mean	NOUN
ijtc-1155	122	3	is	be	AUX
ijtc-1155	122	4	4762.428	4762.428	NUM
ijtc-1155	122	5	(	(	PUNCT
ijtc-1155	122	6	or	or	CCONJ
ijtc-1155	122	7	4762.428	4762.428	NUM
ijtc-1155	122	8	%	%	NOUN
ijtc-1155	122	9	)	)	PUNCT
ijtc-1155	122	10	,	,	PUNCT
ijtc-1155	122	11	and	and	CCONJ
ijtc-1155	122	12	the	the	DET
ijtc-1155	122	13	standard	standard	ADJ
ijtc-1155	122	14	deviation	deviation	NOUN
ijtc-1155	122	15	is	be	AUX
ijtc-1155	122	16	36886.20	36886.20	NUM
ijtc-1155	122	17	.	.	PUNCT
ijtc-1155	123	1	table	table	NOUN
ijtc-1155	123	2	3	3	NUM
ijtc-1155	123	3	.	.	PUNCT
ijtc-1155	124	1	the	the	DET
ijtc-1155	124	2	descriptive	descriptive	ADJ
ijtc-1155	124	3	statistic	statistic	NOUN
ijtc-1155	124	4	y	y	PROPN
ijtc-1155	124	5	x1	x1	PROPN
ijtc-1155	125	1	x2	x2	PROPN
ijtc-1155	125	2	x3	x3	PROPN
ijtc-1155	126	1	x4	x4	PROPN
ijtc-1155	126	2	x5	x5	PROPN
ijtc-1155	126	3	mean	mean	VERB
ijtc-1155	126	4	0.036442	0.036442	NUM
ijtc-1155	126	5	0.459147	0.459147	NUM
ijtc-1155	127	1	4.450000	4.450000	NUM
ijtc-1155	127	2	0.091262	0.091262	NUM
ijtc-1155	127	3	0.000396	0.000396	NUM
ijtc-1155	128	1	4762.428	4762.428	NUM
ijtc-1155	128	2	median	median	NOUN
ijtc-1155	128	3	0.018026	0.018026	NUM
ijtc-1155	128	4	0.444444	0.444444	NUM
ijtc-1155	128	5	4.000000	4.000000	NUM
ijtc-1155	128	6	0.072487	0.072487	NUM
ijtc-1155	128	7	0.000067	0.000067	NUM
ijtc-1155	128	8	0.329180	0.329180	NUM
ijtc-1155	128	9	maximum	maximum	ADJ
ijtc-1155	128	10	0.281738	0.281738	NUM
ijtc-1155	128	11	0.700000	0.700000	NUM
ijtc-1155	128	12	10.00000	10.00000	NUM
ijtc-1155	128	13	0.441949	0.441949	NUM
ijtc-1155	128	14	0.008557	0.008557	NUM
ijtc-1155	128	15	285719.7	285719.7	NUM
ijtc-1155	128	16	minimum	minimum	ADJ
ijtc-1155	128	17	0.000168	0.000168	NUM
ijtc-1155	128	18	0.285714	0.285714	NUM
ijtc-1155	128	19	2.000000	2.000000	NUM
ijtc-1155	128	20	0.000720	0.000720	NUM
ijtc-1155	128	21	0.000000	0.000000	NUM
ijtc-1155	128	22	0.000000	0.000000	NUM
ijtc-1155	128	23	std	std	NOUN
ijtc-1155	128	24	.	.	PUNCT
ijtc-1155	128	25	dev	dev	PROPN
ijtc-1155	128	26	.	.	PUNCT
ijtc-1155	129	1	0.054571	0.054571	NUM
ijtc-1155	129	2	0.119945	0.119945	NUM
ijtc-1155	129	3	1.925960	1.925960	NUM
ijtc-1155	129	4	0.086958	0.086958	NUM
ijtc-1155	129	5	0.001481	0.001481	NUM
ijtc-1155	129	6	36886.20	36886.20	NUM
ijtc-1155	129	7	skewness	skewness	NOUN
ijtc-1155	129	8	2.615679	2.615679	NUM
ijtc-1155	129	9	0.380830	0.380830	NUM
ijtc-1155	129	10	1.210819	1.210819	NUM
ijtc-1155	129	11	1.605475	1.605475	NUM
ijtc-1155	129	12	4.597389	4.597389	NUM
ijtc-1155	129	13	7.550957	7.550957	NUM
ijtc-1155	129	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1155	129	15	good	good	ADJ
ijtc-1155	129	16	corporate	corporate	ADJ
ijtc-1155	129	17	governance	governance	NOUN
ijtc-1155	129	18	,	,	PUNCT
ijtc-1155	129	19	profitability	profitability	NOUN
ijtc-1155	129	20	and	and	CCONJ
ijtc-1155	129	21	institutional	institutional	ADJ
ijtc-1155	129	22	ownership	ownership	NOUN
ijtc-1155	129	23	on	on	ADP
ijtc-1155	129	24	corporate	corporate	ADJ
ijtc-1155	129	25	financial	financial	ADJ
ijtc-1155	129	26	performance	performance	NOUN
ijtc-1155	129	27	moderated	moderate	VERB
ijtc-1155	129	28	by	by	ADP
ijtc-1155	129	29	dividend	dividend	NOUN
ijtc-1155	129	30	policy	policy	NOUN
ijtc-1155	129	31	azahra	azahra	NOUN
ijtc-1155	129	32	,	,	PUNCT
ijtc-1155	129	33	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	129	34	,	,	PUNCT
ijtc-1155	129	35	puriayu	puriayu	VERB
ijtc-1155	129	36	,	,	PUNCT
ijtc-1155	129	37	and	and	CCONJ
ijtc-1155	129	38	yulianto	yulianto	NOUN
ijtc-1155	129	39	655	655	NUM
ijtc-1155	129	40	|	|	ADV
ijtc-1155	129	41	ilomata	ilomata	PROPN
ijtc-1155	129	42	international	international	ADJ
ijtc-1155	129	43	journal	journal	NOUN
ijtc-1155	129	44	of	of	ADP
ijtc-1155	129	45	tax	tax	PROPN
ijtc-1155	129	46	&	&	CCONJ
ijtc-1155	129	47	accounting	accounting	PROPN
ijtc-1155	129	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	129	49	kurtosis	kurtosis	NOUN
ijtc-1155	129	50	10.25213	10.25213	NUM
ijtc-1155	130	1	2.074836	2.074836	NUM
ijtc-1155	130	2	3.381980	3.381980	NUM
ijtc-1155	130	3	6.378884	6.378884	NUM
ijtc-1155	130	4	23.33233	23.33233	NUM
ijtc-1155	130	5	58.01695	58.01695	NUM
ijtc-1155	130	6	jarque	jarque	NOUN
ijtc-1155	130	7	-	-	PUNCT
ijtc-1155	130	8	bera	bera	NOUN
ijtc-1155	130	9	199.9012	199.9012	NUM
ijtc-1155	130	10	3.590137	3.590137	NUM
ijtc-1155	130	11	15.02560	15.02560	NUM
ijtc-1155	130	12	54.31764	54.31764	NUM
ijtc-1155	130	13	1244.869	1244.869	NUM
ijtc-1155	130	14	8137.331	8137.331	NUM
ijtc-1155	130	15	probability	probability	NOUN
ijtc-1155	130	16	0.000000	0.000000	NUM
ijtc-1155	130	17	0.166116	0.166116	NUM
ijtc-1155	130	18	0.000546	0.000546	NUM
ijtc-1155	130	19	0.000000	0.000000	NUM
ijtc-1155	130	20	0.000000	0.000000	NUM
ijtc-1155	130	21	0.000000	0.000000	NUM
ijtc-1155	130	22	sum	sum	VERB
ijtc-1155	130	23	2.186512	2.186512	NUM
ijtc-1155	130	24	27.54881	27.54881	NUM
ijtc-1155	130	25	267.0000	267.0000	NUM
ijtc-1155	130	26	5.475739	5.475739	NUM
ijtc-1155	130	27	0.023744	0.023744	NUM
ijtc-1155	130	28	285745.7	285745.7	NUM
ijtc-1155	130	29	sum	sum	NOUN
ijtc-1155	130	30	sq	sq	PROPN
ijtc-1155	130	31	.	.	PROPN
ijtc-1155	130	32	dev	dev	PROPN
ijtc-1155	130	33	.	.	PUNCT
ijtc-1155	131	1	0.175702	0.175702	NUM
ijtc-1155	132	1	0.848827	0.848827	NUM
ijtc-1155	132	2	218.8500	218.8500	NUM
ijtc-1155	132	3	0.446139	0.446139	NUM
ijtc-1155	132	4	0.000129	0.000129	NUM
ijtc-1155	132	5	8.03e+10	8.03e+10	NUM
ijtc-1155	132	6	observation	observation	NOUN
ijtc-1155	132	7	s	s	NOUN
ijtc-1155	132	8	60	60	NUM
ijtc-1155	132	9	60	60	NUM
ijtc-1155	132	10	60	60	NUM
ijtc-1155	132	11	60	60	NUM
ijtc-1155	132	12	60	60	NUM
ijtc-1155	132	13	60	60	NUM
ijtc-1155	132	14	model	model	NOUN
ijtc-1155	132	15	of	of	ADP
ijtc-1155	132	16	panel	panel	NOUN
ijtc-1155	132	17	data	data	PROPN
ijtc-1155	132	18	regresion	regresion	PROPN
ijtc-1155	132	19	chow	chow	PROPN
ijtc-1155	132	20	test	test	NOUN
ijtc-1155	132	21	chow	chow	PROPN
ijtc-1155	132	22	's	's	PART
ijtc-1155	132	23	test	test	NOUN
ijtc-1155	132	24	is	be	AUX
ijtc-1155	132	25	utilised	utilise	VERB
ijtc-1155	132	26	to	to	PART
ijtc-1155	132	27	ascertain	ascertain	VERB
ijtc-1155	132	28	whether	whether	SCONJ
ijtc-1155	132	29	a	a	DET
ijtc-1155	132	30	prevalent	prevalent	ADJ
ijtc-1155	132	31	or	or	CCONJ
ijtc-1155	132	32	fixed	fix	VERB
ijtc-1155	132	33	effect	effect	NOUN
ijtc-1155	132	34	exists	exist	VERB
ijtc-1155	132	35	effects	effect	NOUN
ijtc-1155	132	36	to	to	PART
ijtc-1155	132	37	apply	apply	VERB
ijtc-1155	132	38	in	in	ADP
ijtc-1155	132	39	the	the	DET
ijtc-1155	132	40	study	study	NOUN
ijtc-1155	132	41	statistical	statistical	ADJ
ijtc-1155	132	42	model	model	NOUN
ijtc-1155	132	43	,	,	PUNCT
ijtc-1155	132	44	this	this	DET
ijtc-1155	132	45	test	test	NOUN
ijtc-1155	132	46	's	's	PART
ijtc-1155	132	47	underlying	underlie	VERB
ijtc-1155	132	48	hypothesis	hypothesis	NOUN
ijtc-1155	132	49	is	be	AUX
ijtc-1155	132	50	as	as	SCONJ
ijtc-1155	132	51	follows	follow	VERB
ijtc-1155	132	52	:	:	PUNCT
ijtc-1155	132	53	table	table	NOUN
ijtc-1155	132	54	4	4	NUM
ijtc-1155	132	55	.	.	PUNCT
ijtc-1155	132	56	results	result	NOUN
ijtc-1155	132	57	of	of	ADP
ijtc-1155	132	58	the	the	DET
ijtc-1155	132	59	chow	chow	PROPN
ijtc-1155	132	60	test	test	NOUN
ijtc-1155	132	61	the	the	DET
ijtc-1155	132	62	optimal	optimal	ADJ
ijtc-1155	132	63	model	model	NOUN
ijtc-1155	132	64	is	be	AUX
ijtc-1155	132	65	the	the	DET
ijtc-1155	132	66	fixed	fixed	ADJ
ijtc-1155	132	67	effect	effect	NOUN
ijtc-1155	132	68	model	model	NOUN
ijtc-1155	132	69	(	(	PUNCT
ijtc-1155	132	70	fem	fem	PROPN
ijtc-1155	132	71	)	)	PUNCT
ijtc-1155	132	72	,	,	PUNCT
ijtc-1155	132	73	as	as	SCONJ
ijtc-1155	132	74	the	the	DET
ijtc-1155	132	75	chow	chow	PROPN
ijtc-1155	132	76	test	test	NOUN
ijtc-1155	132	77	findings	finding	NOUN
ijtc-1155	132	78	above	above	ADV
ijtc-1155	132	79	indicate	indicate	VERB
ijtc-1155	132	80	that	that	SCONJ
ijtc-1155	132	81	the	the	DET
ijtc-1155	132	82	probability	probability	NOUN
ijtc-1155	132	83	value	value	NOUN
ijtc-1155	132	84	of	of	ADP
ijtc-1155	132	85	the	the	DET
ijtc-1155	132	86	cross	cross	NOUN
ijtc-1155	132	87	section	section	PROPN
ijtc-1155	132	88	f	f	PROPN
ijtc-1155	132	89	is	be	AUX
ijtc-1155	132	90	0.000	0.000	NUM
ijtc-1155	132	91	≤	≤	NUM
ijtc-1155	132	92	0.05	0.05	NUM
ijtc-1155	132	93	,	,	PUNCT
ijtc-1155	132	94	then	then	ADV
ijtc-1155	132	95	h0	h0	PROPN
ijtc-1155	132	96	is	be	AUX
ijtc-1155	132	97	rejected	reject	VERB
ijtc-1155	132	98	.	.	PUNCT
ijtc-1155	133	1	hausman	hausman	PROPN
ijtc-1155	133	2	test	test	VERB
ijtc-1155	133	3	the	the	DET
ijtc-1155	133	4	hausman	hausman	PROPN
ijtc-1155	133	5	measurement	measurement	NOUN
ijtc-1155	133	6	method	method	NOUN
ijtc-1155	133	7	is	be	AUX
ijtc-1155	133	8	utilized	utilize	VERB
ijtc-1155	133	9	to	to	PART
ijtc-1155	133	10	ascertain	ascertain	VERB
ijtc-1155	133	11	the	the	DET
ijtc-1155	133	12	appropriate	appropriate	ADJ
ijtc-1155	133	13	methodology	methodology	NOUN
ijtc-1155	133	14	to	to	PART
ijtc-1155	133	15	be	be	AUX
ijtc-1155	133	16	chosen	choose	VERB
ijtc-1155	133	17	and	and	CCONJ
ijtc-1155	133	18	employed	employ	VERB
ijtc-1155	133	19	in	in	ADP
ijtc-1155	133	20	research	research	NOUN
ijtc-1155	133	21	,	,	PUNCT
ijtc-1155	133	22	specifically	specifically	ADV
ijtc-1155	133	23	between	between	ADP
ijtc-1155	133	24	the	the	DET
ijtc-1155	133	25	fem	fem	NOUN
ijtc-1155	133	26	and	and	CCONJ
ijtc-1155	133	27	the	the	DET
ijtc-1155	133	28	rem	rem	PROPN
ijtc-1155	133	29	.	.	PROPN
ijtc-1155	133	30	table	table	NOUN
ijtc-1155	133	31	5	5	NUM
ijtc-1155	133	32	.	.	PUNCT
ijtc-1155	134	1	the	the	DET
ijtc-1155	134	2	hausman	hausman	PROPN
ijtc-1155	134	3	test	test	NOUN
ijtc-1155	134	4	's	's	PART
ijtc-1155	134	5	result	result	NOUN
ijtc-1155	134	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1155	134	7	good	good	ADJ
ijtc-1155	134	8	corporate	corporate	ADJ
ijtc-1155	134	9	governance	governance	NOUN
ijtc-1155	134	10	,	,	PUNCT
ijtc-1155	134	11	profitability	profitability	NOUN
ijtc-1155	134	12	and	and	CCONJ
ijtc-1155	134	13	institutional	institutional	ADJ
ijtc-1155	134	14	ownership	ownership	NOUN
ijtc-1155	134	15	on	on	ADP
ijtc-1155	134	16	corporate	corporate	ADJ
ijtc-1155	134	17	financial	financial	ADJ
ijtc-1155	134	18	performance	performance	NOUN
ijtc-1155	134	19	moderated	moderate	VERB
ijtc-1155	134	20	by	by	ADP
ijtc-1155	134	21	dividend	dividend	NOUN
ijtc-1155	134	22	policy	policy	NOUN
ijtc-1155	134	23	azahra	azahra	NOUN
ijtc-1155	134	24	,	,	PUNCT
ijtc-1155	134	25	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	134	26	,	,	PUNCT
ijtc-1155	134	27	puriayu	puriayu	VERB
ijtc-1155	134	28	,	,	PUNCT
ijtc-1155	134	29	and	and	CCONJ
ijtc-1155	134	30	yulianto	yulianto	NOUN
ijtc-1155	134	31	656	656	NUM
ijtc-1155	134	32	|	|	ADV
ijtc-1155	134	33	ilomata	ilomata	PROPN
ijtc-1155	134	34	international	international	ADJ
ijtc-1155	134	35	journal	journal	NOUN
ijtc-1155	134	36	of	of	ADP
ijtc-1155	134	37	tax	tax	PROPN
ijtc-1155	134	38	&	&	CCONJ
ijtc-1155	134	39	accounting	accounting	PROPN
ijtc-1155	134	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	134	41	assuming	assume	VERB
ijtc-1155	134	42	the	the	DET
ijtc-1155	134	43	cross	cross	ADJ
ijtc-1155	134	44	-	-	ADJ
ijtc-1155	134	45	section	section	ADJ
ijtc-1155	134	46	probability	probability	NOUN
ijtc-1155	134	47	value	value	NOUN
ijtc-1155	134	48	of	of	ADP
ijtc-1155	134	49	0.0000	0.0000	NUM
ijtc-1155	134	50	≤	≤	NUM
ijtc-1155	134	51	0.05	0.05	NUM
ijtc-1155	134	52	.	.	PUNCT
ijtc-1155	135	1	indicates	indicate	VERB
ijtc-1155	135	2	that	that	SCONJ
ijtc-1155	135	3	h0	h0	NOUN
ijtc-1155	135	4	is	be	AUX
ijtc-1155	135	5	rejected	reject	VERB
ijtc-1155	135	6	according	accord	VERB
ijtc-1155	135	7	to	to	ADP
ijtc-1155	135	8	the	the	DET
ijtc-1155	135	9	findings	finding	NOUN
ijtc-1155	135	10	of	of	ADP
ijtc-1155	135	11	the	the	DET
ijtc-1155	135	12	hausman	hausman	PROPN
ijtc-1155	135	13	test	test	NOUN
ijtc-1155	135	14	,	,	PUNCT
ijtc-1155	135	15	the	the	DET
ijtc-1155	135	16	fem	fem	NOUN
ijtc-1155	135	17	is	be	AUX
ijtc-1155	135	18	the	the	DET
ijtc-1155	135	19	most	most	ADV
ijtc-1155	135	20	acceptable	acceptable	ADJ
ijtc-1155	135	21	model	model	NOUN
ijtc-1155	135	22	to	to	PART
ijtc-1155	135	23	adopt	adopt	VERB
ijtc-1155	135	24	.	.	PUNCT
ijtc-1155	136	1	classical	classical	ADJ
ijtc-1155	136	2	assumption	assumption	NOUN
ijtc-1155	136	3	test	test	NOUN
ijtc-1155	136	4	test	test	NOUN
ijtc-1155	136	5	of	of	ADP
ijtc-1155	136	6	multicollinearity	multicollinearity	NOUN
ijtc-1155	136	7	table	table	NOUN
ijtc-1155	136	8	6	6	NUM
ijtc-1155	136	9	.	.	PUNCT
ijtc-1155	137	1	test	test	NOUN
ijtc-1155	137	2	of	of	ADP
ijtc-1155	137	3	multicollinearity	multicollinearity	NOUN
ijtc-1155	137	4	result	result	NOUN
ijtc-1155	137	5	dki	dki	PROPN
ijtc-1155	137	6	ka	ka	PROPN
ijtc-1155	137	7	roe	roe	PROPN
ijtc-1155	137	8	ki	ki	PROPN
ijtc-1155	137	9	dki	dki	PROPN
ijtc-1155	137	10	1.000000	1.000000	NUM
ijtc-1155	137	11	0.361598	0.361598	NUM
ijtc-1155	137	12	0.032350	0.032350	NUM
ijtc-1155	137	13	-0.086962	-0.086962	PROPN
ijtc-1155	137	14	ka	ka	PROPN
ijtc-1155	137	15	0.361598	0.361598	NUM
ijtc-1155	137	16	1.000000	1.000000	NUM
ijtc-1155	137	17	0.478296	0.478296	NUM
ijtc-1155	137	18	-0.135336	-0.135336	NOUN
ijtc-1155	137	19	roe	roe	PROPN
ijtc-1155	137	20	0.032350	0.032350	NUM
ijtc-1155	137	21	0.478296	0.478296	NUM
ijtc-1155	137	22	1.000000	1.000000	NUM
ijtc-1155	137	23	-0.129411	-0.129411	NOUN
ijtc-1155	138	1	ki	ki	PROPN
ijtc-1155	138	2	-0.086962	-0.086962	PROPN
ijtc-1155	138	3	-0.135336	-0.135336	PROPN
ijtc-1155	138	4	-0.129411	-0.129411	VERB
ijtc-1155	138	5	1.000000	1.000000	NUM
ijtc-1155	138	6	because	because	SCONJ
ijtc-1155	138	7	the	the	DET
ijtc-1155	138	8	correlation	correlation	NOUN
ijtc-1155	138	9	analysis	analysis	NOUN
ijtc-1155	138	10	results	result	NOUN
ijtc-1155	138	11	are	be	AUX
ijtc-1155	138	12	<	<	X
ijtc-1155	138	13	1	1	NUM
ijtc-1155	138	14	,	,	PUNCT
ijtc-1155	138	15	hence	hence	ADV
ijtc-1155	138	16	there	there	PRON
ijtc-1155	138	17	is	be	VERB
ijtc-1155	138	18	no	no	DET
ijtc-1155	138	19	multicollinearity	multicollinearity	NOUN
ijtc-1155	138	20	in	in	ADP
ijtc-1155	138	21	the	the	DET
ijtc-1155	138	22	any	any	PRON
ijtc-1155	138	23	of	of	ADP
ijtc-1155	138	24	the	the	DET
ijtc-1155	138	25	independent	independent	ADJ
ijtc-1155	138	26	variables	variable	NOUN
ijtc-1155	138	27	.	.	PUNCT
ijtc-1155	139	1	test	test	NOUN
ijtc-1155	139	2	of	of	ADP
ijtc-1155	139	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1155	139	4	table	table	NOUN
ijtc-1155	139	5	7	7	NUM
ijtc-1155	139	6	.	.	PUNCT
ijtc-1155	139	7	test	test	NOUN
ijtc-1155	139	8	of	of	ADP
ijtc-1155	139	9	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1155	139	10	:	:	PUNCT
ijtc-1155	139	11	result	result	VERB
ijtc-1155	139	12	in	in	ADP
ijtc-1155	139	13	light	light	NOUN
ijtc-1155	139	14	of	of	ADP
ijtc-1155	139	15	the	the	DET
ijtc-1155	139	16	above	above	ADJ
ijtc-1155	139	17	table	table	NOUN
ijtc-1155	139	18	,	,	PUNCT
ijtc-1155	139	19	the	the	DET
ijtc-1155	139	20	r	r	NOUN
ijtc-1155	139	21	-	-	PUNCT
ijtc-1155	139	22	squared	square	VERB
ijtc-1155	139	23	probability	probability	NOUN
ijtc-1155	139	24	value	value	NOUN
ijtc-1155	139	25	is	be	AUX
ijtc-1155	139	26	0.514587	0.514587	NUM
ijtc-1155	139	27	>	>	X
ijtc-1155	139	28	0.05	0.05	NUM
ijtc-1155	139	29	,	,	PUNCT
ijtc-1155	139	30	so	so	ADV
ijtc-1155	139	31	h0	h0	PROPN
ijtc-1155	139	32	is	be	AUX
ijtc-1155	139	33	denied	deny	VERB
ijtc-1155	139	34	,	,	PUNCT
ijtc-1155	139	35	indicating	indicate	VERB
ijtc-1155	139	36	that	that	SCONJ
ijtc-1155	139	37	the	the	DET
ijtc-1155	139	38	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1155	139	39	issue	issue	NOUN
ijtc-1155	139	40	does	do	AUX
ijtc-1155	139	41	not	not	PART
ijtc-1155	139	42	exist	exist	VERB
ijtc-1155	139	43	.	.	PUNCT
ijtc-1155	140	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	140	2	good	good	ADJ
ijtc-1155	140	3	corporate	corporate	ADJ
ijtc-1155	140	4	governance	governance	NOUN
ijtc-1155	140	5	,	,	PUNCT
ijtc-1155	140	6	profitability	profitability	NOUN
ijtc-1155	140	7	and	and	CCONJ
ijtc-1155	140	8	institutional	institutional	ADJ
ijtc-1155	140	9	ownership	ownership	NOUN
ijtc-1155	140	10	on	on	ADP
ijtc-1155	140	11	corporate	corporate	ADJ
ijtc-1155	140	12	financial	financial	ADJ
ijtc-1155	140	13	performance	performance	NOUN
ijtc-1155	140	14	moderated	moderate	VERB
ijtc-1155	140	15	by	by	ADP
ijtc-1155	140	16	dividend	dividend	NOUN
ijtc-1155	140	17	policy	policy	NOUN
ijtc-1155	140	18	azahra	azahra	NOUN
ijtc-1155	140	19	,	,	PUNCT
ijtc-1155	140	20	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	140	21	,	,	PUNCT
ijtc-1155	140	22	puriayu	puriayu	VERB
ijtc-1155	140	23	,	,	PUNCT
ijtc-1155	140	24	and	and	CCONJ
ijtc-1155	140	25	yulianto	yulianto	NOUN
ijtc-1155	140	26	657	657	NUM
ijtc-1155	140	27	|	|	ADV
ijtc-1155	140	28	ilomata	ilomata	PROPN
ijtc-1155	140	29	international	international	ADJ
ijtc-1155	140	30	journal	journal	NOUN
ijtc-1155	140	31	of	of	ADP
ijtc-1155	140	32	tax	tax	PROPN
ijtc-1155	140	33	&	&	CCONJ
ijtc-1155	140	34	accounting	accounting	PROPN
ijtc-1155	140	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	140	36	hypothesis	hypothesis	NOUN
ijtc-1155	140	37	test	test	NOUN
ijtc-1155	140	38	test	test	NOUN
ijtc-1155	140	39	t	t	PROPN
ijtc-1155	140	40	(	(	PUNCT
ijtc-1155	140	41	partial	partial	ADJ
ijtc-1155	140	42	)	)	PUNCT
ijtc-1155	140	43	table	table	NOUN
ijtc-1155	140	44	8	8	NUM
ijtc-1155	140	45	.	.	PUNCT
ijtc-1155	140	46	t	t	PROPN
ijtc-1155	140	47	test	test	NOUN
ijtc-1155	140	48	result	result	VERB
ijtc-1155	140	49	variable	variable	ADJ
ijtc-1155	140	50	coefficient	coefficient	NOUN
ijtc-1155	140	51	std	std	NOUN
ijtc-1155	140	52	.	.	NOUN
ijtc-1155	140	53	error	error	NOUN
ijtc-1155	140	54	t	t	NOUN
ijtc-1155	140	55	-	-	PUNCT
ijtc-1155	140	56	statistic	statistic	NOUN
ijtc-1155	140	57	prob	prob	NOUN
ijtc-1155	140	58	.	.	PUNCT
ijtc-1155	141	1	c	c	PROPN
ijtc-1155	141	2	-0.003186	-0.003186	VERB
ijtc-1155	141	3	0.017266	0.017266	NUM
ijtc-1155	141	4	-0.184535	-0.184535	NOUN
ijtc-1155	141	5	0.8545	0.8545	NUM
ijtc-1155	141	6	dki	dki	NOUN
ijtc-1155	141	7	0.034621	0.034621	NUM
ijtc-1155	141	8	0.026530	0.026530	NUM
ijtc-1155	141	9	1.304952	1.304952	NUM
ijtc-1155	141	10	0.1992	0.1992	NUM
ijtc-1155	141	11	ka	ka	PROPN
ijtc-1155	141	12	-0.003850	-0.003850	PROPN
ijtc-1155	141	13	0.002536	0.002536	NUM
ijtc-1155	141	14	-1.518453	-1.518453	NOUN
ijtc-1155	141	15	0.1366	0.1366	NUM
ijtc-1155	141	16	roe	roe	NOUN
ijtc-1155	141	17	0.441955	0.441955	NUM
ijtc-1155	141	18	0.033436	0.033436	NUM
ijtc-1155	141	19	13.21776	13.21776	NUM
ijtc-1155	141	20	0.0000	0.0000	NUM
ijtc-1155	141	21	ki	ki	PROPN
ijtc-1155	141	22	1.341992	1.341992	NUM
ijtc-1155	141	23	1.829780	1.829780	NUM
ijtc-1155	141	24	0.733417	0.733417	NUM
ijtc-1155	141	25	0.4675	0.4675	NUM
ijtc-1155	141	26	1	1	NUM
ijtc-1155	141	27	.	.	NOUN
ijtc-1155	141	28	1	1	NUM
ijtc-1155	141	29	.	.	PUNCT
ijtc-1155	142	1	the	the	DET
ijtc-1155	142	2	effect	effect	NOUN
ijtc-1155	142	3	of	of	ADP
ijtc-1155	142	4	dki	dki	PROPN
ijtc-1155	142	5	variable	variable	NOUN
ijtc-1155	142	6	(	(	PUNCT
ijtc-1155	142	7	x1	x1	PROPN
ijtc-1155	142	8	)	)	PUNCT
ijtc-1155	142	9	on	on	ADP
ijtc-1155	142	10	roa	roa	PROPN
ijtc-1155	142	11	(	(	PUNCT
ijtc-1155	142	12	y	y	NOUN
ijtc-1155	142	13	)	)	PUNCT
ijtc-1155	142	14	in	in	ADP
ijtc-1155	142	15	light	light	NOUN
ijtc-1155	142	16	of	of	ADP
ijtc-1155	142	17	the	the	DET
ijtc-1155	142	18	test	test	NOUN
ijtc-1155	142	19	,	,	PUNCT
ijtc-1155	142	20	it	it	PRON
ijtc-1155	142	21	is	be	AUX
ijtc-1155	142	22	evident	evident	ADJ
ijtc-1155	142	23	that	that	SCONJ
ijtc-1155	142	24	the	the	DET
ijtc-1155	142	25	probability	probability	NOUN
ijtc-1155	142	26	level	level	NOUN
ijtc-1155	142	27	is	be	AUX
ijtc-1155	142	28	0.1992	0.1992	NUM
ijtc-1155	142	29	where	where	SCONJ
ijtc-1155	142	30	the	the	DET
ijtc-1155	142	31	value	value	NOUN
ijtc-1155	142	32	is	be	AUX
ijtc-1155	142	33	greater	great	ADJ
ijtc-1155	142	34	than	than	ADP
ijtc-1155	142	35	0.05	0.05	NUM
ijtc-1155	142	36	.	.	PUNCT
ijtc-1155	143	1	with	with	ADP
ijtc-1155	143	2	these	these	DET
ijtc-1155	143	3	results	result	NOUN
ijtc-1155	143	4	,	,	PUNCT
ijtc-1155	143	5	in	in	ADP
ijtc-1155	143	6	light	light	NOUN
ijtc-1155	143	7	of	of	ADP
ijtc-1155	143	8	this	this	PRON
ijtc-1155	143	9	,	,	PUNCT
ijtc-1155	143	10	it	it	PRON
ijtc-1155	143	11	can	can	AUX
ijtc-1155	143	12	be	be	AUX
ijtc-1155	143	13	said	say	VERB
ijtc-1155	143	14	that	that	SCONJ
ijtc-1155	143	15	the	the	DET
ijtc-1155	143	16	dki	dki	PROPN
ijtc-1155	143	17	variable	variable	NOUN
ijtc-1155	143	18	(	(	PUNCT
ijtc-1155	143	19	x1	x1	PROPN
ijtc-1155	143	20	)	)	PUNCT
ijtc-1155	143	21	has	have	VERB
ijtc-1155	143	22	no	no	DET
ijtc-1155	143	23	bearing	bearing	NOUN
ijtc-1155	143	24	on	on	ADP
ijtc-1155	143	25	roa	roa	PROPN
ijtc-1155	143	26	(	(	PUNCT
ijtc-1155	143	27	y	y	NOUN
ijtc-1155	143	28	)	)	PUNCT
ijtc-1155	143	29	,	,	PUNCT
ijtc-1155	143	30	and	and	CCONJ
ijtc-1155	143	31	the	the	DET
ijtc-1155	143	32	study	study	NOUN
ijtc-1155	143	33	's	's	PART
ijtc-1155	143	34	hypothesis	hypothesis	NOUN
ijtc-1155	143	35	h1	h1	NOUN
ijtc-1155	143	36	is	be	AUX
ijtc-1155	143	37	rejected	reject	VERB
ijtc-1155	143	38	.	.	PUNCT
ijtc-1155	144	1	2	2	X
ijtc-1155	144	2	.	.	X
ijtc-1155	144	3	the	the	DET
ijtc-1155	144	4	effect	effect	NOUN
ijtc-1155	144	5	of	of	ADP
ijtc-1155	144	6	variable	variable	ADJ
ijtc-1155	144	7	ka	ka	PROPN
ijtc-1155	144	8	(	(	PUNCT
ijtc-1155	144	9	x2	x2	PROPN
ijtc-1155	144	10	)	)	PUNCT
ijtc-1155	144	11	on	on	ADP
ijtc-1155	144	12	roa	roa	PROPN
ijtc-1155	144	13	(	(	PUNCT
ijtc-1155	144	14	y	y	NOUN
ijtc-1155	144	15	)	)	PUNCT
ijtc-1155	144	16	in	in	ADP
ijtc-1155	144	17	light	light	NOUN
ijtc-1155	144	18	of	of	ADP
ijtc-1155	144	19	the	the	DET
ijtc-1155	144	20	test	test	NOUN
ijtc-1155	144	21	,	,	PUNCT
ijtc-1155	144	22	it	it	PRON
ijtc-1155	144	23	is	be	AUX
ijtc-1155	144	24	evident	evident	ADJ
ijtc-1155	144	25	that	that	SCONJ
ijtc-1155	144	26	the	the	DET
ijtc-1155	144	27	probability	probability	NOUN
ijtc-1155	144	28	level	level	NOUN
ijtc-1155	144	29	is	be	AUX
ijtc-1155	144	30	0.1366	0.1366	NUM
ijtc-1155	144	31	where	where	SCONJ
ijtc-1155	144	32	the	the	DET
ijtc-1155	144	33	value	value	NOUN
ijtc-1155	144	34	is	be	AUX
ijtc-1155	144	35	greater	great	ADJ
ijtc-1155	144	36	than	than	ADP
ijtc-1155	144	37	0.05	0.05	NUM
ijtc-1155	144	38	.	.	PUNCT
ijtc-1155	145	1	with	with	ADP
ijtc-1155	145	2	these	these	DET
ijtc-1155	145	3	results	result	NOUN
ijtc-1155	145	4	,	,	PUNCT
ijtc-1155	145	5	in	in	ADP
ijtc-1155	145	6	light	light	NOUN
ijtc-1155	145	7	of	of	ADP
ijtc-1155	145	8	this	this	PRON
ijtc-1155	145	9	,	,	PUNCT
ijtc-1155	145	10	it	it	PRON
ijtc-1155	145	11	can	can	AUX
ijtc-1155	145	12	be	be	AUX
ijtc-1155	145	13	said	say	VERB
ijtc-1155	145	14	that	that	SCONJ
ijtc-1155	145	15	the	the	DET
ijtc-1155	145	16	ka	ka	PROPN
ijtc-1155	145	17	(	(	PUNCT
ijtc-1155	145	18	x2	x2	PROPN
ijtc-1155	145	19	)	)	PUNCT
ijtc-1155	145	20	variable	variable	NOUN
ijtc-1155	145	21	has	have	VERB
ijtc-1155	145	22	no	no	DET
ijtc-1155	145	23	bearing	bearing	NOUN
ijtc-1155	145	24	on	on	ADP
ijtc-1155	145	25	roa	roa	PROPN
ijtc-1155	145	26	(	(	PUNCT
ijtc-1155	145	27	y	y	NOUN
ijtc-1155	145	28	)	)	PUNCT
ijtc-1155	145	29	and	and	CCONJ
ijtc-1155	145	30	the	the	DET
ijtc-1155	145	31	study	study	NOUN
ijtc-1155	145	32	's	's	PART
ijtc-1155	145	33	hypothesis	hypothesis	NOUN
ijtc-1155	145	34	h1	h1	NOUN
ijtc-1155	145	35	is	be	AUX
ijtc-1155	145	36	rejected	reject	VERB
ijtc-1155	145	37	.	.	PUNCT
ijtc-1155	146	1	3	3	X
ijtc-1155	146	2	.	.	X
ijtc-1155	146	3	effect	effect	NOUN
ijtc-1155	146	4	of	of	ADP
ijtc-1155	146	5	roe	roe	PROPN
ijtc-1155	146	6	variable	variable	NOUN
ijtc-1155	146	7	(	(	PUNCT
ijtc-1155	146	8	x3	x3	ADJ
ijtc-1155	146	9	)	)	PUNCT
ijtc-1155	146	10	on	on	ADP
ijtc-1155	146	11	roa	roa	PROPN
ijtc-1155	146	12	(	(	PUNCT
ijtc-1155	146	13	y	y	NOUN
ijtc-1155	146	14	)	)	PUNCT
ijtc-1155	146	15	in	in	ADP
ijtc-1155	146	16	light	light	NOUN
ijtc-1155	146	17	of	of	ADP
ijtc-1155	146	18	the	the	DET
ijtc-1155	146	19	test	test	NOUN
ijtc-1155	146	20	,	,	PUNCT
ijtc-1155	146	21	it	it	PRON
ijtc-1155	146	22	is	be	AUX
ijtc-1155	146	23	evident	evident	ADJ
ijtc-1155	146	24	that	that	SCONJ
ijtc-1155	146	25	the	the	DET
ijtc-1155	146	26	probability	probability	NOUN
ijtc-1155	146	27	level	level	NOUN
ijtc-1155	146	28	is	be	AUX
ijtc-1155	146	29	0.0000	0.0000	NUM
ijtc-1155	146	30	where	where	SCONJ
ijtc-1155	146	31	the	the	DET
ijtc-1155	146	32	value	value	NOUN
ijtc-1155	146	33	is	be	AUX
ijtc-1155	146	34	smaller	small	ADJ
ijtc-1155	146	35	than	than	ADP
ijtc-1155	146	36	0.05	0.05	NUM
ijtc-1155	146	37	.	.	PUNCT
ijtc-1155	147	1	with	with	ADP
ijtc-1155	147	2	these	these	DET
ijtc-1155	147	3	results	result	NOUN
ijtc-1155	147	4	,	,	PUNCT
ijtc-1155	147	5	in	in	ADP
ijtc-1155	147	6	light	light	NOUN
ijtc-1155	147	7	of	of	ADP
ijtc-1155	147	8	this	this	PRON
ijtc-1155	147	9	,	,	PUNCT
ijtc-1155	147	10	it	it	PRON
ijtc-1155	147	11	can	can	AUX
ijtc-1155	147	12	be	be	AUX
ijtc-1155	147	13	said	say	VERB
ijtc-1155	147	14	that	that	SCONJ
ijtc-1155	147	15	the	the	DET
ijtc-1155	147	16	roe	roe	NOUN
ijtc-1155	147	17	variable	variable	NOUN
ijtc-1155	147	18	(	(	PUNCT
ijtc-1155	147	19	x3	x3	ADJ
ijtc-1155	147	20	)	)	PUNCT
ijtc-1155	147	21	has	have	VERB
ijtc-1155	147	22	an	an	DET
ijtc-1155	147	23	impact	impact	NOUN
ijtc-1155	147	24	on	on	ADP
ijtc-1155	147	25	roa	roa	PROPN
ijtc-1155	147	26	(	(	PUNCT
ijtc-1155	147	27	y	y	NOUN
ijtc-1155	147	28	)	)	PUNCT
ijtc-1155	147	29	and	and	CCONJ
ijtc-1155	147	30	hypothesis	hypothesis	NOUN
ijtc-1155	147	31	h3	h3	NOUN
ijtc-1155	147	32	in	in	ADP
ijtc-1155	147	33	this	this	DET
ijtc-1155	147	34	research	research	NOUN
ijtc-1155	147	35	can	can	AUX
ijtc-1155	147	36	be	be	AUX
ijtc-1155	147	37	accepted	accept	VERB
ijtc-1155	147	38	.	.	PUNCT
ijtc-1155	148	1	4	4	X
ijtc-1155	148	2	.	.	X
ijtc-1155	148	3	effect	effect	NOUN
ijtc-1155	148	4	of	of	ADP
ijtc-1155	148	5	variable	variable	ADJ
ijtc-1155	148	6	ki	ki	PROPN
ijtc-1155	148	7	(	(	PUNCT
ijtc-1155	148	8	x4	x4	PROPN
ijtc-1155	148	9	)	)	PUNCT
ijtc-1155	148	10	on	on	ADP
ijtc-1155	148	11	roa	roa	PROPN
ijtc-1155	148	12	(	(	PUNCT
ijtc-1155	148	13	y	y	NOUN
ijtc-1155	148	14	)	)	PUNCT
ijtc-1155	148	15	based	base	VERB
ijtc-1155	148	16	on	on	ADP
ijtc-1155	148	17	the	the	DET
ijtc-1155	148	18	test	test	NOUN
ijtc-1155	148	19	results	result	NOUN
ijtc-1155	148	20	,	,	PUNCT
ijtc-1155	148	21	it	it	PRON
ijtc-1155	148	22	is	be	AUX
ijtc-1155	148	23	evident	evident	ADJ
ijtc-1155	148	24	that	that	SCONJ
ijtc-1155	148	25	the	the	DET
ijtc-1155	148	26	probability	probability	NOUN
ijtc-1155	148	27	level	level	NOUN
ijtc-1155	148	28	is	be	AUX
ijtc-1155	148	29	0.4675	0.4675	NUM
ijtc-1155	148	30	where	where	SCONJ
ijtc-1155	148	31	the	the	DET
ijtc-1155	148	32	value	value	NOUN
ijtc-1155	148	33	is	be	AUX
ijtc-1155	148	34	greater	great	ADJ
ijtc-1155	148	35	than	than	ADP
ijtc-1155	148	36	0.05	0.05	NUM
ijtc-1155	148	37	.	.	PUNCT
ijtc-1155	149	1	with	with	ADP
ijtc-1155	149	2	these	these	DET
ijtc-1155	149	3	results	result	NOUN
ijtc-1155	149	4	,	,	PUNCT
ijtc-1155	149	5	it	it	PRON
ijtc-1155	149	6	can	can	AUX
ijtc-1155	149	7	be	be	AUX
ijtc-1155	149	8	concluded	conclude	VERB
ijtc-1155	149	9	that	that	SCONJ
ijtc-1155	149	10	the	the	DET
ijtc-1155	149	11	ki	ki	PROPN
ijtc-1155	149	12	variable	variable	NOUN
ijtc-1155	149	13	(	(	PUNCT
ijtc-1155	149	14	x4	x4	PROPN
ijtc-1155	149	15	)	)	PUNCT
ijtc-1155	149	16	has	have	VERB
ijtc-1155	149	17	no	no	DET
ijtc-1155	149	18	effect	effect	NOUN
ijtc-1155	149	19	on	on	ADP
ijtc-1155	149	20	roa	roa	PROPN
ijtc-1155	149	21	(	(	PUNCT
ijtc-1155	149	22	y	y	NOUN
ijtc-1155	149	23	)	)	PUNCT
ijtc-1155	149	24	and	and	CCONJ
ijtc-1155	149	25	hypothesis	hypothesis	NOUN
ijtc-1155	149	26	h4	h4	NOUN
ijtc-1155	149	27	in	in	ADP
ijtc-1155	149	28	this	this	DET
ijtc-1155	149	29	research	research	NOUN
ijtc-1155	149	30	is	be	AUX
ijtc-1155	149	31	rejected	reject	VERB
ijtc-1155	149	32	.	.	PUNCT
ijtc-1155	150	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	150	2	good	good	ADJ
ijtc-1155	150	3	corporate	corporate	ADJ
ijtc-1155	150	4	governance	governance	NOUN
ijtc-1155	150	5	,	,	PUNCT
ijtc-1155	150	6	profitability	profitability	NOUN
ijtc-1155	150	7	and	and	CCONJ
ijtc-1155	150	8	institutional	institutional	ADJ
ijtc-1155	150	9	ownership	ownership	NOUN
ijtc-1155	150	10	on	on	ADP
ijtc-1155	150	11	corporate	corporate	ADJ
ijtc-1155	150	12	financial	financial	ADJ
ijtc-1155	150	13	performance	performance	NOUN
ijtc-1155	150	14	moderated	moderate	VERB
ijtc-1155	150	15	by	by	ADP
ijtc-1155	150	16	dividend	dividend	NOUN
ijtc-1155	150	17	policy	policy	NOUN
ijtc-1155	150	18	azahra	azahra	NOUN
ijtc-1155	150	19	,	,	PUNCT
ijtc-1155	150	20	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	150	21	,	,	PUNCT
ijtc-1155	150	22	puriayu	puriayu	VERB
ijtc-1155	150	23	,	,	PUNCT
ijtc-1155	150	24	and	and	CCONJ
ijtc-1155	150	25	yulianto	yulianto	NOUN
ijtc-1155	150	26	658	658	NUM
ijtc-1155	150	27	|	|	ADV
ijtc-1155	150	28	ilomata	ilomata	PROPN
ijtc-1155	150	29	international	international	ADJ
ijtc-1155	150	30	journal	journal	NOUN
ijtc-1155	150	31	of	of	ADP
ijtc-1155	150	32	tax	tax	PROPN
ijtc-1155	150	33	&	&	CCONJ
ijtc-1155	150	34	accounting	accounting	PROPN
ijtc-1155	150	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	150	36	test	test	NOUN
ijtc-1155	150	37	determination	determination	NOUN
ijtc-1155	150	38	coefficient	coefficient	NOUN
ijtc-1155	150	39	r2	r2	NOUN
ijtc-1155	150	40	table	table	NOUN
ijtc-1155	150	41	9	9	NUM
ijtc-1155	150	42	.	.	PUNCT
ijtc-1155	151	1	r2	r2	PROPN
ijtc-1155	151	2	test	test	NOUN
ijtc-1155	151	3	result	result	VERB
ijtc-1155	151	4	for	for	ADP
ijtc-1155	151	5	coefficient	coefficient	NOUN
ijtc-1155	151	6	of	of	ADP
ijtc-1155	151	7	determination	determination	NOUN
ijtc-1155	151	8	in	in	ADP
ijtc-1155	151	9	light	light	NOUN
ijtc-1155	151	10	of	of	ADP
ijtc-1155	151	11	the	the	DET
ijtc-1155	151	12	test	test	NOUN
ijtc-1155	151	13	findings	finding	NOUN
ijtc-1155	151	14	,	,	PUNCT
ijtc-1155	151	15	evidently	evidently	ADV
ijtc-1155	151	16	,	,	PUNCT
ijtc-1155	151	17	concurrently	concurrently	ADV
ijtc-1155	151	18	,	,	PUNCT
ijtc-1155	151	19	the	the	DET
ijtc-1155	151	20	probability	probability	NOUN
ijtc-1155	151	21	value	value	NOUN
ijtc-1155	151	22	displays	display	VERB
ijtc-1155	151	23	a	a	DET
ijtc-1155	151	24	value	value	NOUN
ijtc-1155	151	25	of	of	ADP
ijtc-1155	151	26	0.000000	0.000000	NUM
ijtc-1155	151	27	,	,	PUNCT
ijtc-1155	151	28	which	which	PRON
ijtc-1155	151	29	is	be	AUX
ijtc-1155	151	30	<	<	X
ijtc-1155	151	31	0.05	0.05	NUM
ijtc-1155	151	32	.	.	PUNCT
ijtc-1155	152	1	hence	hence	ADV
ijtc-1155	152	2	,	,	PUNCT
ijtc-1155	152	3	the	the	DET
ijtc-1155	152	4	variables	variables	PROPN
ijtc-1155	152	5	dki	dki	PROPN
ijtc-1155	152	6	(	(	PUNCT
ijtc-1155	152	7	x1	x1	PROPN
ijtc-1155	152	8	)	)	PUNCT
ijtc-1155	152	9	,	,	PUNCT
ijtc-1155	152	10	ka	ka	PROPN
ijtc-1155	152	11	(	(	PUNCT
ijtc-1155	152	12	x2	x2	PROPN
ijtc-1155	152	13	)	)	PUNCT
ijtc-1155	152	14	,	,	PUNCT
ijtc-1155	152	15	roe	roe	PROPN
ijtc-1155	152	16	(	(	PUNCT
ijtc-1155	152	17	x3	x3	ADJ
ijtc-1155	152	18	)	)	PUNCT
ijtc-1155	152	19	and	and	CCONJ
ijtc-1155	152	20	ki	ki	PROPN
ijtc-1155	152	21	(	(	PUNCT
ijtc-1155	152	22	x4	x4	PROPN
ijtc-1155	152	23	)	)	PUNCT
ijtc-1155	152	24	concurrently	concurrently	ADV
ijtc-1155	152	25	influence	influence	VERB
ijtc-1155	152	26	roa	roa	PROPN
ijtc-1155	152	27	(	(	PUNCT
ijtc-1155	152	28	y	y	NOUN
ijtc-1155	152	29	)	)	PUNCT
ijtc-1155	152	30	.	.	PUNCT
ijtc-1155	153	1	moderation	moderation	NOUN
ijtc-1155	153	2	regression	regression	NOUN
ijtc-1155	153	3	analysis	analysis	NOUN
ijtc-1155	153	4	table	table	NOUN
ijtc-1155	153	5	10	10	NUM
ijtc-1155	153	6	.	.	PUNCT
ijtc-1155	154	1	results	result	NOUN
ijtc-1155	154	2	of	of	ADP
ijtc-1155	154	3	the	the	DET
ijtc-1155	154	4	moderation	moderation	NOUN
ijtc-1155	154	5	regression	regression	NOUN
ijtc-1155	154	6	test	test	NOUN
ijtc-1155	154	7	variable	variable	ADJ
ijtc-1155	154	8	coefficient	coefficient	NOUN
ijtc-1155	154	9	std	std	PROPN
ijtc-1155	154	10	.	.	NOUN
ijtc-1155	154	11	error	error	NOUN
ijtc-1155	154	12	t	t	NOUN
ijtc-1155	154	13	-	-	PUNCT
ijtc-1155	154	14	statistic	statistic	NOUN
ijtc-1155	154	15	prob	prob	NOUN
ijtc-1155	154	16	.	.	PUNCT
ijtc-1155	155	1	c	c	PROPN
ijtc-1155	155	2	-0.000421	-0.000421	VERB
ijtc-1155	155	3	0.019657	0.019657	NUM
ijtc-1155	155	4	-0.021416	-0.021416	NOUN
ijtc-1155	156	1	0.9830	0.9830	NUM
ijtc-1155	156	2	dki	dki	NOUN
ijtc-1155	156	3	0.020491	0.020491	NUM
ijtc-1155	156	4	0.023891	0.023891	NUM
ijtc-1155	156	5	0.857702	0.857702	NUM
ijtc-1155	156	6	0.3967	0.3967	NUM
ijtc-1155	156	7	ka	ka	PROPN
ijtc-1155	156	8	-0.004959	-0.004959	PROPN
ijtc-1155	156	9	0.003911	0.003911	NUM
ijtc-1155	156	10	-1.267848	-1.267848	NUM
ijtc-1155	156	11	0.2130	0.2130	NUM
ijtc-1155	156	12	roe	roe	NOUN
ijtc-1155	156	13	0.502001	0.502001	PROPN
ijtc-1155	156	14	0.035403	0.035403	NUM
ijtc-1155	156	15	14.17980	14.17980	NUM
ijtc-1155	156	16	0.0000	0.0000	NUM
ijtc-1155	156	17	ki	ki	PROPN
ijtc-1155	156	18	-0.401439	-0.401439	NOUN
ijtc-1155	156	19	4.274669	4.274669	NUM
ijtc-1155	156	20	-0.093911	-0.093911	NOUN
ijtc-1155	156	21	0.9257	0.9257	NUM
ijtc-1155	156	22	dpr	dpr	PROPN
ijtc-1155	156	23	-0.028205	-0.028205	NOUN
ijtc-1155	156	24	0.011891	0.011891	NUM
ijtc-1155	156	25	-2.371981	-2.371981	NOUN
ijtc-1155	156	26	0.0232	0.0232	NUM
ijtc-1155	156	27	dki*dpr	dki*dpr	NOUN
ijtc-1155	156	28	0.065698	0.065698	NUM
ijtc-1155	156	29	0.029338	0.029338	NUM
ijtc-1155	156	30	2.239346	2.239346	NUM
ijtc-1155	156	31	0.0314	0.0314	NUM
ijtc-1155	156	32	ka*dpr	ka*dpr	NOUN
ijtc-1155	156	33	0.002568	0.002568	NUM
ijtc-1155	156	34	0.002443	0.002443	NUM
ijtc-1155	156	35	1.051458	1.051458	NUM
ijtc-1155	156	36	0.3001	0.3001	NUM
ijtc-1155	156	37	roe*dpr	roe*dpr	NOUN
ijtc-1155	156	38	-0.039020	-0.039020	NOUN
ijtc-1155	156	39	0.020919	0.020919	NUM
ijtc-1155	156	40	-1.865310	-1.865310	X
ijtc-1155	156	41	0.0703	0.0703	NUM
ijtc-1155	156	42	ki*dpr	ki*dpr	NOUN
ijtc-1155	156	43	-0.263262	-0.263262	NOUN
ijtc-1155	156	44	2.073042	2.073042	NUM
ijtc-1155	156	45	-0.126993	-0.126993	NOUN
ijtc-1155	156	46	0.8997	0.8997	NUM
ijtc-1155	156	47	effects	effect	NOUN
ijtc-1155	156	48	specification	specification	NOUN
ijtc-1155	156	49	cross	cross	ADJ
ijtc-1155	156	50	-	-	ADJ
ijtc-1155	156	51	section	section	NOUN
ijtc-1155	156	52	fixed	fix	VERB
ijtc-1155	156	53	(	(	PUNCT
ijtc-1155	156	54	dummy	dummy	ADJ
ijtc-1155	156	55	variables	variable	NOUN
ijtc-1155	156	56	)	)	PUNCT
ijtc-1155	156	57	root	root	NOUN
ijtc-1155	156	58	mse	mse	NOUN
ijtc-1155	156	59	0.007648	0.007648	NUM
ijtc-1155	156	60	r	r	NOUN
ijtc-1155	156	61	-	-	PUNCT
ijtc-1155	156	62	squared	square	VERB
ijtc-1155	156	63	0.980025	0.980025	NUM
ijtc-1155	156	64	mean	mean	NOUN
ijtc-1155	156	65	dependent	dependent	ADJ
ijtc-1155	156	66	var	var	NOUN
ijtc-1155	156	67	0.036442	0.036442	NUM
ijtc-1155	156	68	adjusted	adjust	VERB
ijtc-1155	156	69	r	r	NOUN
ijtc-1155	156	70	-	-	PUNCT
ijtc-1155	156	71	squared	square	VERB
ijtc-1155	156	72	0.967263	0.967263	NUM
ijtc-1155	156	73	s.d	s.d	PROPN
ijtc-1155	156	74	.	.	PUNCT
ijtc-1155	157	1	dependent	dependent	ADJ
ijtc-1155	157	2	var	var	NOUN
ijtc-1155	157	3	0.054571	0.054571	NUM
ijtc-1155	157	4	s.e	s.e	PROPN
ijtc-1155	157	5	.	.	PROPN
ijtc-1155	157	6	of	of	ADP
ijtc-1155	157	7	regression	regression	NOUN
ijtc-1155	157	8	0.009874	0.009874	NUM
ijtc-1155	157	9	akaike	akaike	ADJ
ijtc-1155	157	10	info	info	NOUN
ijtc-1155	157	11	criterion	criterion	NOUN
ijtc-1155	157	12	-6.108694	-6.108694	PROPN
ijtc-1155	157	13	sum	sum	PROPN
ijtc-1155	157	14	squared	square	VERB
ijtc-1155	157	15	resid	resid	NOUN
ijtc-1155	157	16	0.003510	0.003510	NUM
ijtc-1155	157	17	schwarz	schwarz	PROPN
ijtc-1155	157	18	criterion	criterion	NOUN
ijtc-1155	157	19	-5.270957	-5.270957	NOUN
ijtc-1155	157	20	log	log	PROPN
ijtc-1155	157	21	likelihood	likelihood	NOUN
ijtc-1155	157	22	207.2608	207.2608	NUM
ijtc-1155	157	23	hannan	hannan	PROPN
ijtc-1155	157	24	-	-	PUNCT
ijtc-1155	157	25	quinn	quinn	PROPN
ijtc-1155	157	26	criter	criter	NOUN
ijtc-1155	157	27	-5.781009	-5.781009	PUNCT
ijtc-1155	158	1	f	f	X
ijtc-1155	158	2	-	-	PUNCT
ijtc-1155	158	3	statistic	statistic	ADJ
ijtc-1155	158	4	76.79255	76.79255	NUM
ijtc-1155	158	5	durbin	durbin	ADJ
ijtc-1155	158	6	-	-	PUNCT
ijtc-1155	158	7	watson	watson	NOUN
ijtc-1155	158	8	stat	stat	NOUN
ijtc-1155	158	9	1.901871	1.901871	NUM
ijtc-1155	158	10	prob(f	prob(f	NOUN
ijtc-1155	158	11	-	-	PUNCT
ijtc-1155	158	12	statistic	statistic	NOUN
ijtc-1155	158	13	)	)	PUNCT
ijtc-1155	158	14	0.000000	0.000000	NUM
ijtc-1155	158	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	158	16	good	good	ADJ
ijtc-1155	158	17	corporate	corporate	ADJ
ijtc-1155	158	18	governance	governance	NOUN
ijtc-1155	158	19	,	,	PUNCT
ijtc-1155	158	20	profitability	profitability	NOUN
ijtc-1155	158	21	and	and	CCONJ
ijtc-1155	158	22	institutional	institutional	ADJ
ijtc-1155	158	23	ownership	ownership	NOUN
ijtc-1155	158	24	on	on	ADP
ijtc-1155	158	25	corporate	corporate	ADJ
ijtc-1155	158	26	financial	financial	ADJ
ijtc-1155	158	27	performance	performance	NOUN
ijtc-1155	158	28	moderated	moderate	VERB
ijtc-1155	158	29	by	by	ADP
ijtc-1155	158	30	dividend	dividend	NOUN
ijtc-1155	158	31	policy	policy	NOUN
ijtc-1155	158	32	azahra	azahra	NOUN
ijtc-1155	158	33	,	,	PUNCT
ijtc-1155	158	34	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	158	35	,	,	PUNCT
ijtc-1155	158	36	puriayu	puriayu	VERB
ijtc-1155	158	37	,	,	PUNCT
ijtc-1155	158	38	and	and	CCONJ
ijtc-1155	158	39	yulianto	yulianto	NOUN
ijtc-1155	158	40	659	659	NUM
ijtc-1155	158	41	|	|	NOUN
ijtc-1155	158	42	ilomata	ilomata	PROPN
ijtc-1155	158	43	international	international	ADJ
ijtc-1155	158	44	journal	journal	NOUN
ijtc-1155	158	45	of	of	ADP
ijtc-1155	158	46	tax	tax	PROPN
ijtc-1155	158	47	&	&	CCONJ
ijtc-1155	158	48	accounting	accounting	PROPN
ijtc-1155	158	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	158	50	1	1	NUM
ijtc-1155	158	51	.	.	PUNCT
ijtc-1155	158	52	dividend	dividend	NOUN
ijtc-1155	158	53	payout	payout	NOUN
ijtc-1155	158	54	ratio	ratio	NOUN
ijtc-1155	158	55	(	(	PUNCT
ijtc-1155	158	56	dpr	dpr	PROPN
ijtc-1155	158	57	)	)	PUNCT
ijtc-1155	158	58	as	as	ADP
ijtc-1155	158	59	a	a	DET
ijtc-1155	158	60	moderator	moderator	NOUN
ijtc-1155	158	61	between	between	ADP
ijtc-1155	158	62	the	the	DET
ijtc-1155	158	63	probability	probability	NOUN
ijtc-1155	158	64	value	value	NOUN
ijtc-1155	158	65	of	of	ADP
ijtc-1155	158	66	0.0314	0.0314	NUM
ijtc-1155	158	67	is	be	AUX
ijtc-1155	158	68	less	less	ADJ
ijtc-1155	158	69	than	than	ADP
ijtc-1155	158	70	0.05	0.05	NUM
ijtc-1155	158	71	,	,	PUNCT
ijtc-1155	158	72	as	as	SCONJ
ijtc-1155	158	73	determined	determine	VERB
ijtc-1155	158	74	by	by	ADP
ijtc-1155	158	75	the	the	DET
ijtc-1155	158	76	independent	independent	PROPN
ijtc-1155	158	77	board	board	NOUN
ijtc-1155	158	78	of	of	ADP
ijtc-1155	158	79	commissioners	commissioner	NOUN
ijtc-1155	158	80	(	(	PUNCT
ijtc-1155	158	81	dki	dki	PROPN
ijtc-1155	158	82	)	)	PUNCT
ijtc-1155	158	83	on	on	ADP
ijtc-1155	158	84	financial	financial	ADJ
ijtc-1155	158	85	performance	performance	NOUN
ijtc-1155	158	86	(	(	PUNCT
ijtc-1155	158	87	roa	roa	NOUN
ijtc-1155	158	88	)	)	PUNCT
ijtc-1155	158	89	,	,	PUNCT
ijtc-1155	158	90	for	for	ADP
ijtc-1155	158	91	the	the	DET
ijtc-1155	158	92	interaction	interaction	NOUN
ijtc-1155	158	93	correlation	correlation	NOUN
ijtc-1155	158	94	from	from	ADP
ijtc-1155	158	95	dki	dki	PROPN
ijtc-1155	158	96	and	and	CCONJ
ijtc-1155	158	97	dpr	dpr	PROPN
ijtc-1155	158	98	.	.	PUNCT
ijtc-1155	159	1	the	the	DET
ijtc-1155	159	2	conclusion	conclusion	NOUN
ijtc-1155	159	3	that	that	PRON
ijtc-1155	159	4	can	can	AUX
ijtc-1155	159	5	be	be	AUX
ijtc-1155	159	6	drawn	draw	VERB
ijtc-1155	159	7	is	be	AUX
ijtc-1155	159	8	that	that	SCONJ
ijtc-1155	159	9	the	the	DET
ijtc-1155	159	10	correlation	correlation	NOUN
ijtc-1155	159	11	from	from	ADP
ijtc-1155	159	12	the	the	DET
ijtc-1155	159	13	independent	independent	ADJ
ijtc-1155	159	14	the	the	DET
ijtc-1155	159	15	commissioners	commissioner	NOUN
ijtc-1155	159	16	'	'	PART
ijtc-1155	159	17	board	board	NOUN
ijtc-1155	159	18	(	(	PUNCT
ijtc-1155	159	19	dki	dki	PROPN
ijtc-1155	159	20	)	)	PUNCT
ijtc-1155	159	21	and	and	CCONJ
ijtc-1155	159	22	financial	financial	ADJ
ijtc-1155	159	23	performance	performance	NOUN
ijtc-1155	159	24	can	can	AUX
ijtc-1155	159	25	be	be	AUX
ijtc-1155	159	26	moderated	moderate	VERB
ijtc-1155	159	27	by	by	ADP
ijtc-1155	159	28	the	the	DET
ijtc-1155	159	29	ratio	ratio	NOUN
ijtc-1155	159	30	of	of	ADP
ijtc-1155	159	31	dividend	dividend	NOUN
ijtc-1155	159	32	payouts	payout	NOUN
ijtc-1155	159	33	2	2	NUM
ijtc-1155	159	34	.	.	PUNCT
ijtc-1155	159	35	ratio	ratio	NOUN
ijtc-1155	159	36	of	of	ADP
ijtc-1155	159	37	dividend	dividend	NOUN
ijtc-1155	159	38	payout	payout	NOUN
ijtc-1155	159	39	(	(	PUNCT
ijtc-1155	159	40	dpr	dpr	PROPN
ijtc-1155	159	41	)	)	PUNCT
ijtc-1155	159	42	as	as	ADP
ijtc-1155	159	43	a	a	DET
ijtc-1155	159	44	moderator	moderator	NOUN
ijtc-1155	159	45	between	between	ADP
ijtc-1155	159	46	the	the	DET
ijtc-1155	159	47	audit	audit	NOUN
ijtc-1155	159	48	committee	committee	PROPN
ijtc-1155	159	49	(	(	PUNCT
ijtc-1155	159	50	ka	ka	PROPN
ijtc-1155	159	51	)	)	PUNCT
ijtc-1155	159	52	on	on	ADP
ijtc-1155	159	53	financial	financial	ADJ
ijtc-1155	159	54	performance	performance	NOUN
ijtc-1155	159	55	(	(	PUNCT
ijtc-1155	159	56	roa	roa	NOUN
ijtc-1155	159	57	)	)	PUNCT
ijtc-1155	159	58	indicates	indicate	VERB
ijtc-1155	159	59	that	that	SCONJ
ijtc-1155	159	60	the	the	DET
ijtc-1155	159	61	interaction	interaction	NOUN
ijtc-1155	159	62	between	between	ADP
ijtc-1155	159	63	ka	ka	PROPN
ijtc-1155	159	64	and	and	CCONJ
ijtc-1155	159	65	dpr	dpr	PROPN
ijtc-1155	159	66	has	have	VERB
ijtc-1155	159	67	a	a	DET
ijtc-1155	159	68	probability	probability	NOUN
ijtc-1155	159	69	value	value	NOUN
ijtc-1155	159	70	of	of	ADP
ijtc-1155	159	71	0.3001	0.3001	NUM
ijtc-1155	159	72	,	,	PUNCT
ijtc-1155	159	73	which	which	PRON
ijtc-1155	159	74	is	be	AUX
ijtc-1155	159	75	>	>	X
ijtc-1155	159	76	0.05	0.05	NUM
ijtc-1155	159	77	.	.	PUNCT
ijtc-1155	160	1	the	the	DET
ijtc-1155	160	2	conclusion	conclusion	NOUN
ijtc-1155	160	3	that	that	SCONJ
ijtc-1155	160	4	the	the	DET
ijtc-1155	160	5	ratio	ratio	NOUN
ijtc-1155	160	6	of	of	ADP
ijtc-1155	160	7	dividend	dividend	NOUN
ijtc-1155	160	8	payout	payout	NOUN
ijtc-1155	160	9	does	do	AUX
ijtc-1155	160	10	not	not	PART
ijtc-1155	160	11	moderate	moderate	VERB
ijtc-1155	160	12	the	the	DET
ijtc-1155	160	13	correlation	correlation	NOUN
ijtc-1155	160	14	from	from	ADP
ijtc-1155	160	15	financial	financial	ADJ
ijtc-1155	160	16	performance	performance	NOUN
ijtc-1155	160	17	and	and	CCONJ
ijtc-1155	160	18	the	the	DET
ijtc-1155	160	19	audit	audit	NOUN
ijtc-1155	160	20	committee	committee	NOUN
ijtc-1155	160	21	is	be	AUX
ijtc-1155	160	22	as	as	SCONJ
ijtc-1155	160	23	follows	follow	VERB
ijtc-1155	160	24	.	.	PUNCT
ijtc-1155	161	1	3	3	X
ijtc-1155	161	2	.	.	X
ijtc-1155	161	3	dividend	dividend	NOUN
ijtc-1155	161	4	payout	payout	NOUN
ijtc-1155	161	5	ratio	ratio	NOUN
ijtc-1155	161	6	(	(	PUNCT
ijtc-1155	161	7	dpr	dpr	PROPN
ijtc-1155	161	8	)	)	PUNCT
ijtc-1155	161	9	as	as	ADP
ijtc-1155	161	10	a	a	DET
ijtc-1155	161	11	moderator	moderator	NOUN
ijtc-1155	161	12	between	between	ADP
ijtc-1155	161	13	return	return	NOUN
ijtc-1155	161	14	on	on	ADP
ijtc-1155	161	15	equity	equity	NOUN
ijtc-1155	161	16	(	(	PUNCT
ijtc-1155	161	17	roe	roe	PROPN
ijtc-1155	161	18	)	)	PUNCT
ijtc-1155	161	19	on	on	ADP
ijtc-1155	161	20	financial	financial	ADJ
ijtc-1155	161	21	performance	performance	NOUN
ijtc-1155	161	22	(	(	PUNCT
ijtc-1155	161	23	roa	roa	NOUN
ijtc-1155	161	24	)	)	PUNCT
ijtc-1155	161	25	shows	show	VERB
ijtc-1155	161	26	the	the	DET
ijtc-1155	161	27	interaction	interaction	NOUN
ijtc-1155	161	28	correlation	correlation	NOUN
ijtc-1155	161	29	from	from	ADP
ijtc-1155	161	30	roe	roe	PROPN
ijtc-1155	161	31	*	*	PUNCT
ijtc-1155	161	32	dpr	dpr	PROPN
ijtc-1155	161	33	0.0703	0.0703	NUM
ijtc-1155	161	34	is	be	AUX
ijtc-1155	161	35	a	a	DET
ijtc-1155	161	36	likelihood	likelihood	NOUN
ijtc-1155	161	37	that	that	PRON
ijtc-1155	161	38	is	be	AUX
ijtc-1155	161	39	higher	high	ADJ
ijtc-1155	161	40	than	than	ADP
ijtc-1155	161	41	0.05	0.05	NUM
ijtc-1155	161	42	.	.	PUNCT
ijtc-1155	162	1	it	it	PRON
ijtc-1155	162	2	's	be	AUX
ijtc-1155	162	3	possible	possible	ADJ
ijtc-1155	162	4	to	to	PART
ijtc-1155	162	5	conclude	conclude	VERB
ijtc-1155	162	6	that	that	SCONJ
ijtc-1155	162	7	the	the	DET
ijtc-1155	162	8	ratio	ratio	NOUN
ijtc-1155	162	9	of	of	ADP
ijtc-1155	162	10	dividend	dividend	NOUN
ijtc-1155	162	11	payout	payout	NOUN
ijtc-1155	162	12	does	do	AUX
ijtc-1155	162	13	not	not	PART
ijtc-1155	162	14	moderate	moderate	VERB
ijtc-1155	162	15	the	the	DET
ijtc-1155	162	16	correlation	correlation	NOUN
ijtc-1155	162	17	from	from	ADP
ijtc-1155	162	18	return	return	NOUN
ijtc-1155	162	19	on	on	ADP
ijtc-1155	162	20	equity	equity	NOUN
ijtc-1155	162	21	on	on	ADP
ijtc-1155	162	22	financial	financial	ADJ
ijtc-1155	162	23	performance	performance	NOUN
ijtc-1155	162	24	.	.	PUNCT
ijtc-1155	163	1	4	4	X
ijtc-1155	163	2	.	.	X
ijtc-1155	163	3	dividend	dividend	NOUN
ijtc-1155	163	4	payout	payout	NOUN
ijtc-1155	163	5	ratio	ratio	NOUN
ijtc-1155	163	6	(	(	PUNCT
ijtc-1155	163	7	dpr	dpr	PROPN
ijtc-1155	163	8	)	)	PUNCT
ijtc-1155	163	9	as	as	ADP
ijtc-1155	163	10	a	a	DET
ijtc-1155	163	11	moderator	moderator	NOUN
ijtc-1155	163	12	between	between	ADP
ijtc-1155	163	13	the	the	DET
ijtc-1155	163	14	interaction	interaction	NOUN
ijtc-1155	163	15	the	the	DET
ijtc-1155	163	16	connection	connection	NOUN
ijtc-1155	163	17	that	that	PRON
ijtc-1155	163	18	institutional	institutional	ADJ
ijtc-1155	163	19	ownership	ownership	NOUN
ijtc-1155	163	20	(	(	PUNCT
ijtc-1155	163	21	ki	ki	PROPN
ijtc-1155	163	22	)	)	PUNCT
ijtc-1155	163	23	and	and	CCONJ
ijtc-1155	163	24	financial	financial	ADJ
ijtc-1155	163	25	performance	performance	NOUN
ijtc-1155	163	26	(	(	PUNCT
ijtc-1155	163	27	roa	roa	NOUN
ijtc-1155	163	28	)	)	PUNCT
ijtc-1155	163	29	indicates	indicate	VERB
ijtc-1155	163	30	that	that	SCONJ
ijtc-1155	163	31	the	the	DET
ijtc-1155	163	32	probability	probability	NOUN
ijtc-1155	163	33	value	value	NOUN
ijtc-1155	163	34	for	for	ADP
ijtc-1155	163	35	ki	ki	PROPN
ijtc-1155	163	36	*	*	PUNCT
ijtc-1155	163	37	dpr	dpr	PROPN
ijtc-1155	163	38	is	be	AUX
ijtc-1155	163	39	0.8997	0.8997	NUM
ijtc-1155	163	40	,	,	PUNCT
ijtc-1155	163	41	which	which	PRON
ijtc-1155	163	42	is	be	AUX
ijtc-1155	163	43	>	>	X
ijtc-1155	163	44	0.05	0.05	NUM
ijtc-1155	163	45	.	.	PUNCT
ijtc-1155	164	1	based	base	VERB
ijtc-1155	164	2	on	on	ADP
ijtc-1155	164	3	the	the	DET
ijtc-1155	164	4	findings	finding	NOUN
ijtc-1155	164	5	,	,	PUNCT
ijtc-1155	164	6	it	it	PRON
ijtc-1155	164	7	can	can	AUX
ijtc-1155	164	8	be	be	AUX
ijtc-1155	164	9	inferred	infer	VERB
ijtc-1155	164	10	that	that	SCONJ
ijtc-1155	164	11	the	the	DET
ijtc-1155	164	12	connection	connection	NOUN
ijtc-1155	164	13	between	between	ADP
ijtc-1155	164	14	institutional	institutional	ADJ
ijtc-1155	164	15	ownership	ownership	NOUN
ijtc-1155	164	16	and	and	CCONJ
ijtc-1155	164	17	financial	financial	ADJ
ijtc-1155	164	18	performance	performance	NOUN
ijtc-1155	164	19	is	be	AUX
ijtc-1155	164	20	not	not	PART
ijtc-1155	164	21	moderated	moderate	VERB
ijtc-1155	164	22	by	by	ADP
ijtc-1155	164	23	the	the	DET
ijtc-1155	164	24	ratio	ratio	NOUN
ijtc-1155	164	25	of	of	ADP
ijtc-1155	164	26	dividend	dividend	NOUN
ijtc-1155	164	27	payouts	payout	NOUN
ijtc-1155	164	28	the	the	DET
ijtc-1155	164	29	impact	impact	NOUN
ijtc-1155	164	30	on	on	ADP
ijtc-1155	164	31	corporate	corporate	ADJ
ijtc-1155	164	32	financial	financial	ADJ
ijtc-1155	164	33	performance	performance	NOUN
ijtc-1155	164	34	of	of	ADP
ijtc-1155	164	35	good	good	ADJ
ijtc-1155	164	36	corporate	corporate	ADJ
ijtc-1155	164	37	governance	governance	NOUN
ijtc-1155	164	38	proxied	proxie	VERB
ijtc-1155	164	39	by	by	ADP
ijtc-1155	164	40	the	the	DET
ijtc-1155	164	41	independent	independent	PROPN
ijtc-1155	164	42	board	board	NOUN
ijtc-1155	164	43	of	of	ADP
ijtc-1155	164	44	commissioners	commissioner	NOUN
ijtc-1155	164	45	the	the	DET
ijtc-1155	164	46	calculated	calculate	VERB
ijtc-1155	164	47	t	t	NOUN
ijtc-1155	164	48	value	value	NOUN
ijtc-1155	164	49	for	for	ADP
ijtc-1155	164	50	the	the	DET
ijtc-1155	164	51	independent	independent	PROPN
ijtc-1155	164	52	board	board	NOUN
ijtc-1155	164	53	of	of	ADP
ijtc-1155	164	54	commissioners	commissioner	NOUN
ijtc-1155	164	55	(	(	PUNCT
ijtc-1155	164	56	dki	dki	PROPN
ijtc-1155	164	57	)	)	PUNCT
ijtc-1155	164	58	is	be	AUX
ijtc-1155	164	59	1.304952	1.304952	NUM
ijtc-1155	164	60	,	,	PUNCT
ijtc-1155	164	61	and	and	CCONJ
ijtc-1155	164	62	its	its	PRON
ijtc-1155	164	63	significance	significance	NOUN
ijtc-1155	164	64	level	level	NOUN
ijtc-1155	164	65	is	be	AUX
ijtc-1155	164	66	0.1992	0.1992	NUM
ijtc-1155	164	67	,	,	PUNCT
ijtc-1155	164	68	where	where	SCONJ
ijtc-1155	164	69	0.1992	0.1992	NUM
ijtc-1155	164	70	is	be	AUX
ijtc-1155	164	71	greater	great	ADJ
ijtc-1155	164	72	than	than	ADP
ijtc-1155	164	73	0.05	0.05	NUM
ijtc-1155	164	74	.	.	PUNCT
ijtc-1155	165	1	this	this	PRON
ijtc-1155	165	2	implies	imply	VERB
ijtc-1155	165	3	that	that	SCONJ
ijtc-1155	165	4	the	the	DET
ijtc-1155	165	5	independent	independent	ADJ
ijtc-1155	165	6	board	board	NOUN
ijtc-1155	165	7	of	of	ADP
ijtc-1155	165	8	commissioners	commissioner	NOUN
ijtc-1155	165	9	(	(	PUNCT
ijtc-1155	165	10	x1	x1	PROPN
ijtc-1155	165	11	)	)	PUNCT
ijtc-1155	165	12	does	do	AUX
ijtc-1155	165	13	not	not	PART
ijtc-1155	165	14	exert	exert	VERB
ijtc-1155	165	15	a	a	DET
ijtc-1155	165	16	significant	significant	ADJ
ijtc-1155	165	17	influence	influence	NOUN
ijtc-1155	165	18	on	on	ADP
ijtc-1155	165	19	the	the	DET
ijtc-1155	165	20	financial	financial	ADJ
ijtc-1155	165	21	performance	performance	NOUN
ijtc-1155	165	22	(	(	PUNCT
ijtc-1155	165	23	y	y	NOUN
ijtc-1155	165	24	)	)	PUNCT
ijtc-1155	165	25	of	of	ADP
ijtc-1155	165	26	the	the	DET
ijtc-1155	165	27	company	company	NOUN
ijtc-1155	165	28	,	,	PUNCT
ijtc-1155	165	29	thus	thus	ADV
ijtc-1155	165	30	h1	h1	NOUN
ijtc-1155	165	31	is	be	AUX
ijtc-1155	165	32	rejected	reject	VERB
ijtc-1155	165	33	in	in	ADP
ijtc-1155	165	34	this	this	DET
ijtc-1155	165	35	research	research	NOUN
ijtc-1155	165	36	.	.	PUNCT
ijtc-1155	166	1	these	these	DET
ijtc-1155	166	2	results	result	NOUN
ijtc-1155	166	3	are	be	AUX
ijtc-1155	166	4	supported	support	VERB
ijtc-1155	166	5	by	by	ADP
ijtc-1155	166	6	research	research	NOUN
ijtc-1155	166	7	conducted	conduct	VERB
ijtc-1155	166	8	by	by	ADP
ijtc-1155	166	9	(	(	PUNCT
ijtc-1155	166	10	monica	monica	PROPN
ijtc-1155	166	11	&	&	CCONJ
ijtc-1155	166	12	dewi	dewi	PROPN
ijtc-1155	166	13	,	,	PUNCT
ijtc-1155	166	14	2019	2019	NUM
ijtc-1155	166	15	)	)	PUNCT
ijtc-1155	166	16	the	the	DET
ijtc-1155	166	17	insignificant	insignificant	ADJ
ijtc-1155	166	18	effect	effect	NOUN
ijtc-1155	166	19	of	of	ADP
ijtc-1155	166	20	the	the	DET
ijtc-1155	166	21	independent	independent	PROPN
ijtc-1155	166	22	board	board	NOUN
ijtc-1155	166	23	of	of	ADP
ijtc-1155	166	24	commissioners	commissioner	NOUN
ijtc-1155	166	25	can	can	AUX
ijtc-1155	166	26	be	be	AUX
ijtc-1155	166	27	caused	cause	VERB
ijtc-1155	166	28	by	by	ADP
ijtc-1155	166	29	the	the	DET
ijtc-1155	166	30	small	small	ADJ
ijtc-1155	166	31	percentage	percentage	NOUN
ijtc-1155	166	32	of	of	ADP
ijtc-1155	166	33	the	the	DET
ijtc-1155	166	34	existence	existence	NOUN
ijtc-1155	166	35	of	of	ADP
ijtc-1155	166	36	an	an	DET
ijtc-1155	166	37	independent	independent	ADJ
ijtc-1155	166	38	board	board	NOUN
ijtc-1155	166	39	of	of	ADP
ijtc-1155	166	40	commissioners	commissioner	NOUN
ijtc-1155	166	41	in	in	ADP
ijtc-1155	166	42	increasing	increase	VERB
ijtc-1155	166	43	the	the	DET
ijtc-1155	166	44	company	company	NOUN
ijtc-1155	166	45	's	's	PART
ijtc-1155	166	46	return	return	NOUN
ijtc-1155	166	47	on	on	ADP
ijtc-1155	166	48	asset	asset	NOUN
ijtc-1155	166	49	.	.	PUNCT
ijtc-1155	167	1	the	the	DET
ijtc-1155	167	2	impact	impact	NOUN
ijtc-1155	167	3	on	on	ADP
ijtc-1155	167	4	corporate	corporate	ADJ
ijtc-1155	167	5	financial	financial	ADJ
ijtc-1155	167	6	performance	performance	NOUN
ijtc-1155	167	7	of	of	ADP
ijtc-1155	167	8	good	good	ADJ
ijtc-1155	167	9	corporate	corporate	ADJ
ijtc-1155	167	10	governance	governance	NOUN
ijtc-1155	167	11	proxied	proxie	VERB
ijtc-1155	167	12	by	by	ADP
ijtc-1155	167	13	the	the	DET
ijtc-1155	167	14	audit	audit	NOUN
ijtc-1155	167	15	committee	committee	NOUN
ijtc-1155	167	16	the	the	DET
ijtc-1155	167	17	calculated	calculate	VERB
ijtc-1155	167	18	t	t	NOUN
ijtc-1155	167	19	value	value	NOUN
ijtc-1155	167	20	for	for	ADP
ijtc-1155	167	21	the	the	DET
ijtc-1155	167	22	audit	audit	NOUN
ijtc-1155	167	23	committee	committee	PROPN
ijtc-1155	167	24	(	(	PUNCT
ijtc-1155	167	25	ka	ka	PROPN
ijtc-1155	167	26	)	)	PUNCT
ijtc-1155	167	27	is	be	AUX
ijtc-1155	167	28	-1.518453	-1.518453	NOUN
ijtc-1155	167	29	,	,	PUNCT
ijtc-1155	167	30	and	and	CCONJ
ijtc-1155	167	31	its	its	PRON
ijtc-1155	167	32	significance	significance	NOUN
ijtc-1155	167	33	level	level	NOUN
ijtc-1155	167	34	is	be	AUX
ijtc-1155	167	35	0.1366	0.1366	NUM
ijtc-1155	167	36	(	(	PUNCT
ijtc-1155	167	37	where	where	SCONJ
ijtc-1155	167	38	0.1366	0.1366	NUM
ijtc-1155	167	39	is	be	AUX
ijtc-1155	167	40	greater	great	ADJ
ijtc-1155	167	41	than	than	ADP
ijtc-1155	167	42	0.05	0.05	NUM
ijtc-1155	167	43	)	)	PUNCT
ijtc-1155	167	44	.	.	PUNCT
ijtc-1155	168	1	this	this	PRON
ijtc-1155	168	2	implies	imply	VERB
ijtc-1155	168	3	that	that	SCONJ
ijtc-1155	168	4	the	the	DET
ijtc-1155	168	5	audit	audit	NOUN
ijtc-1155	168	6	committee	committee	NOUN
ijtc-1155	168	7	(	(	PUNCT
ijtc-1155	168	8	x2	x2	PROPN
ijtc-1155	168	9	)	)	PUNCT
ijtc-1155	168	10	does	do	AUX
ijtc-1155	168	11	not	not	PART
ijtc-1155	168	12	exert	exert	VERB
ijtc-1155	168	13	a	a	DET
ijtc-1155	168	14	significant	significant	ADJ
ijtc-1155	168	15	influence	influence	NOUN
ijtc-1155	168	16	on	on	ADP
ijtc-1155	168	17	the	the	DET
ijtc-1155	168	18	financial	financial	ADJ
ijtc-1155	168	19	performance	performance	NOUN
ijtc-1155	168	20	(	(	PUNCT
ijtc-1155	168	21	y	y	NOUN
ijtc-1155	168	22	)	)	PUNCT
ijtc-1155	168	23	of	of	ADP
ijtc-1155	168	24	the	the	DET
ijtc-1155	168	25	company	company	NOUN
ijtc-1155	168	26	,	,	PUNCT
ijtc-1155	168	27	thus	thus	ADV
ijtc-1155	168	28	h2	h2	NOUN
ijtc-1155	168	29	is	be	AUX
ijtc-1155	168	30	rejected	reject	VERB
ijtc-1155	168	31	in	in	ADP
ijtc-1155	168	32	this	this	DET
ijtc-1155	168	33	research	research	NOUN
ijtc-1155	168	34	.	.	PUNCT
ijtc-1155	169	1	this	this	PRON
ijtc-1155	169	2	is	be	AUX
ijtc-1155	169	3	in	in	ADP
ijtc-1155	169	4	line	line	NOUN
ijtc-1155	169	5	with	with	ADP
ijtc-1155	169	6	research	research	NOUN
ijtc-1155	169	7	(	(	PUNCT
ijtc-1155	169	8	titania	titania	NOUN
ijtc-1155	169	9	&	&	CCONJ
ijtc-1155	169	10	taqwa	taqwa	NOUN
ijtc-1155	169	11	,	,	PUNCT
ijtc-1155	169	12	2023	2023	NUM
ijtc-1155	169	13	)	)	PUNCT
ijtc-1155	169	14	that	that	SCONJ
ijtc-1155	169	15	increasing	increase	VERB
ijtc-1155	169	16	the	the	DET
ijtc-1155	169	17	audit	audit	NOUN
ijtc-1155	169	18	committee	committee	NOUN
ijtc-1155	169	19	does	do	AUX
ijtc-1155	169	20	not	not	PART
ijtc-1155	169	21	necessarily	necessarily	ADV
ijtc-1155	169	22	improve	improve	VERB
ijtc-1155	169	23	the	the	DET
ijtc-1155	169	24	company	company	NOUN
ijtc-1155	169	25	's	's	PART
ijtc-1155	169	26	financial	financial	ADJ
ijtc-1155	169	27	performance	performance	NOUN
ijtc-1155	169	28	.	.	PUNCT
ijtc-1155	170	1	this	this	PRON
ijtc-1155	170	2	shows	show	VERB
ijtc-1155	170	3	that	that	SCONJ
ijtc-1155	170	4	the	the	DET
ijtc-1155	170	5	large	large	ADJ
ijtc-1155	170	6	or	or	CCONJ
ijtc-1155	170	7	small	small	ADJ
ijtc-1155	170	8	number	number	NOUN
ijtc-1155	170	9	of	of	ADP
ijtc-1155	170	10	audit	audit	NOUN
ijtc-1155	170	11	committees	committee	NOUN
ijtc-1155	170	12	does	do	AUX
ijtc-1155	170	13	not	not	PART
ijtc-1155	170	14	affect	affect	VERB
ijtc-1155	170	15	the	the	DET
ijtc-1155	170	16	company	company	NOUN
ijtc-1155	170	17	's	's	PART
ijtc-1155	170	18	financial	financial	ADJ
ijtc-1155	170	19	performance	performance	NOUN
ijtc-1155	170	20	.	.	PUNCT
ijtc-1155	171	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	171	2	good	good	ADJ
ijtc-1155	171	3	corporate	corporate	ADJ
ijtc-1155	171	4	governance	governance	NOUN
ijtc-1155	171	5	,	,	PUNCT
ijtc-1155	171	6	profitability	profitability	NOUN
ijtc-1155	171	7	and	and	CCONJ
ijtc-1155	171	8	institutional	institutional	ADJ
ijtc-1155	171	9	ownership	ownership	NOUN
ijtc-1155	171	10	on	on	ADP
ijtc-1155	171	11	corporate	corporate	ADJ
ijtc-1155	171	12	financial	financial	ADJ
ijtc-1155	171	13	performance	performance	NOUN
ijtc-1155	171	14	moderated	moderate	VERB
ijtc-1155	171	15	by	by	ADP
ijtc-1155	171	16	dividend	dividend	NOUN
ijtc-1155	171	17	policy	policy	NOUN
ijtc-1155	171	18	azahra	azahra	NOUN
ijtc-1155	171	19	,	,	PUNCT
ijtc-1155	171	20	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	171	21	,	,	PUNCT
ijtc-1155	171	22	puriayu	puriayu	VERB
ijtc-1155	171	23	,	,	PUNCT
ijtc-1155	171	24	and	and	CCONJ
ijtc-1155	171	25	yulianto	yulianto	NOUN
ijtc-1155	171	26	660	660	NUM
ijtc-1155	171	27	|	|	ADV
ijtc-1155	171	28	ilomata	ilomata	PROPN
ijtc-1155	171	29	international	international	ADJ
ijtc-1155	171	30	journal	journal	NOUN
ijtc-1155	171	31	of	of	ADP
ijtc-1155	171	32	tax	tax	PROPN
ijtc-1155	171	33	&	&	CCONJ
ijtc-1155	171	34	accounting	accounting	PROPN
ijtc-1155	171	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	171	36	the	the	DET
ijtc-1155	171	37	impacts	impact	NOUN
ijtc-1155	171	38	of	of	ADP
ijtc-1155	171	39	profitability	profitability	NOUN
ijtc-1155	171	40	on	on	ADP
ijtc-1155	171	41	corporate	corporate	ADJ
ijtc-1155	171	42	financial	financial	ADJ
ijtc-1155	171	43	performance	performance	NOUN
ijtc-1155	171	44	the	the	DET
ijtc-1155	171	45	calculated	calculated	ADJ
ijtc-1155	171	46	t	t	NOUN
ijtc-1155	171	47	value	value	NOUN
ijtc-1155	171	48	for	for	ADP
ijtc-1155	171	49	profitability	profitability	NOUN
ijtc-1155	171	50	(	(	PUNCT
ijtc-1155	171	51	roe	roe	NOUN
ijtc-1155	171	52	)	)	PUNCT
ijtc-1155	171	53	is	be	AUX
ijtc-1155	171	54	13.21776	13.21776	NUM
ijtc-1155	171	55	with	with	ADP
ijtc-1155	171	56	a	a	DET
ijtc-1155	171	57	significance	significance	NOUN
ijtc-1155	171	58	level	level	NOUN
ijtc-1155	171	59	of	of	ADP
ijtc-1155	171	60	0.0000	0.0000	NUM
ijtc-1155	171	61	,	,	PUNCT
ijtc-1155	171	62	where	where	SCONJ
ijtc-1155	171	63	0.0000	0.0000	NUM
ijtc-1155	171	64	is	be	AUX
ijtc-1155	171	65	less	less	ADJ
ijtc-1155	171	66	than	than	ADP
ijtc-1155	171	67	0.05	0.05	NUM
ijtc-1155	171	68	.	.	PUNCT
ijtc-1155	172	1	this	this	PRON
ijtc-1155	172	2	indicates	indicate	VERB
ijtc-1155	172	3	that	that	SCONJ
ijtc-1155	172	4	profitability	profitability	NOUN
ijtc-1155	172	5	(	(	PUNCT
ijtc-1155	172	6	x3	x3	ADJ
ijtc-1155	172	7	)	)	PUNCT
ijtc-1155	172	8	influences	influence	VERB
ijtc-1155	172	9	corporate	corporate	ADJ
ijtc-1155	172	10	financial	financial	ADJ
ijtc-1155	172	11	performance	performance	NOUN
ijtc-1155	172	12	(	(	PUNCT
ijtc-1155	172	13	y	y	NOUN
ijtc-1155	172	14	)	)	PUNCT
ijtc-1155	172	15	to	to	ADP
ijtc-1155	172	16	some	some	DET
ijtc-1155	172	17	degree	degree	NOUN
ijtc-1155	172	18	;	;	PUNCT
ijtc-1155	172	19	therefore	therefore	ADV
ijtc-1155	172	20	,	,	PUNCT
ijtc-1155	172	21	h3	h3	NOUN
ijtc-1155	172	22	can	can	AUX
ijtc-1155	172	23	be	be	AUX
ijtc-1155	172	24	accepted	accept	VERB
ijtc-1155	172	25	in	in	ADP
ijtc-1155	172	26	this	this	DET
ijtc-1155	172	27	research	research	NOUN
ijtc-1155	172	28	.	.	PUNCT
ijtc-1155	173	1	this	this	PRON
ijtc-1155	173	2	is	be	AUX
ijtc-1155	173	3	in	in	ADP
ijtc-1155	173	4	line	line	NOUN
ijtc-1155	173	5	with	with	ADP
ijtc-1155	173	6	research	research	NOUN
ijtc-1155	173	7	(	(	PUNCT
ijtc-1155	173	8	zahwa	zahwa	PROPN
ijtc-1155	173	9	&	&	CCONJ
ijtc-1155	173	10	soedaryono	soedaryono	PROPN
ijtc-1155	173	11	,	,	PUNCT
ijtc-1155	173	12	2023	2023	NUM
ijtc-1155	173	13	)	)	PUNCT
ijtc-1155	173	14	which	which	PRON
ijtc-1155	173	15	also	also	ADV
ijtc-1155	173	16	states	state	VERB
ijtc-1155	173	17	that	that	SCONJ
ijtc-1155	173	18	profitability	profitability	NOUN
ijtc-1155	173	19	affects	affect	VERB
ijtc-1155	173	20	the	the	DET
ijtc-1155	173	21	company	company	NOUN
ijtc-1155	173	22	's	's	PART
ijtc-1155	173	23	financial	financial	ADJ
ijtc-1155	173	24	performance	performance	NOUN
ijtc-1155	173	25	,	,	PUNCT
ijtc-1155	173	26	in	in	ADP
ijtc-1155	173	27	accordance	accordance	NOUN
ijtc-1155	173	28	with	with	ADP
ijtc-1155	173	29	these	these	DET
ijtc-1155	173	30	results	result	NOUN
ijtc-1155	173	31	.	.	PUNCT
ijtc-1155	174	1	the	the	DET
ijtc-1155	174	2	impacts	impact	NOUN
ijtc-1155	174	3	of	of	ADP
ijtc-1155	174	4	institutional	institutional	ADJ
ijtc-1155	174	5	ownership	ownership	NOUN
ijtc-1155	174	6	on	on	ADP
ijtc-1155	174	7	corporate	corporate	ADJ
ijtc-1155	174	8	financial	financial	ADJ
ijtc-1155	174	9	performance	performance	NOUN
ijtc-1155	174	10	the	the	DET
ijtc-1155	174	11	calculated	calculated	ADJ
ijtc-1155	174	12	t	t	NOUN
ijtc-1155	174	13	value	value	NOUN
ijtc-1155	174	14	for	for	ADP
ijtc-1155	174	15	institutional	institutional	ADJ
ijtc-1155	174	16	ownership	ownership	NOUN
ijtc-1155	174	17	(	(	PUNCT
ijtc-1155	174	18	ki	ki	INTJ
ijtc-1155	174	19	)	)	PUNCT
ijtc-1155	174	20	is	be	AUX
ijtc-1155	174	21	0.733417	0.733417	NUM
ijtc-1155	174	22	,	,	PUNCT
ijtc-1155	174	23	and	and	CCONJ
ijtc-1155	174	24	its	its	PRON
ijtc-1155	174	25	significance	significance	NOUN
ijtc-1155	174	26	level	level	NOUN
ijtc-1155	174	27	is	be	AUX
ijtc-1155	174	28	0.4675	0.4675	NUM
ijtc-1155	174	29	,	,	PUNCT
ijtc-1155	174	30	where	where	SCONJ
ijtc-1155	174	31	0.4675	0.4675	NUM
ijtc-1155	174	32	<	<	X
ijtc-1155	174	33	0.05	0.05	NUM
ijtc-1155	174	34	.	.	PUNCT
ijtc-1155	175	1	this	this	PRON
ijtc-1155	175	2	implies	imply	VERB
ijtc-1155	175	3	that	that	SCONJ
ijtc-1155	175	4	institutional	institutional	ADJ
ijtc-1155	175	5	ownership	ownership	NOUN
ijtc-1155	175	6	(	(	PUNCT
ijtc-1155	175	7	x4	x4	PROPN
ijtc-1155	175	8	)	)	PUNCT
ijtc-1155	175	9	does	do	AUX
ijtc-1155	175	10	not	not	PART
ijtc-1155	175	11	have	have	VERB
ijtc-1155	175	12	a	a	DET
ijtc-1155	175	13	significant	significant	ADJ
ijtc-1155	175	14	impact	impact	NOUN
ijtc-1155	175	15	on	on	ADP
ijtc-1155	175	16	corporate	corporate	ADJ
ijtc-1155	175	17	financial	financial	ADJ
ijtc-1155	175	18	performance	performance	NOUN
ijtc-1155	175	19	(	(	PUNCT
ijtc-1155	175	20	y	y	NOUN
ijtc-1155	175	21	)	)	PUNCT
ijtc-1155	175	22	,	,	PUNCT
ijtc-1155	175	23	leading	lead	VERB
ijtc-1155	175	24	to	to	ADP
ijtc-1155	175	25	the	the	DET
ijtc-1155	175	26	rejection	rejection	NOUN
ijtc-1155	175	27	of	of	ADP
ijtc-1155	175	28	h4	h4	PROPN
ijtc-1155	175	29	in	in	ADP
ijtc-1155	175	30	this	this	DET
ijtc-1155	175	31	research	research	NOUN
ijtc-1155	175	32	.	.	PUNCT
ijtc-1155	176	1	institutional	institutional	ADJ
ijtc-1155	176	2	ownership	ownership	NOUN
ijtc-1155	176	3	can	can	AUX
ijtc-1155	176	4	be	be	AUX
ijtc-1155	176	5	in	in	ADP
ijtc-1155	176	6	the	the	DET
ijtc-1155	176	7	form	form	NOUN
ijtc-1155	176	8	of	of	ADP
ijtc-1155	176	9	government	government	NOUN
ijtc-1155	176	10	institutions	institution	NOUN
ijtc-1155	176	11	,	,	PUNCT
ijtc-1155	176	12	private	private	ADJ
ijtc-1155	176	13	institutions	institution	NOUN
ijtc-1155	176	14	,	,	PUNCT
ijtc-1155	176	15	domestic	domestic	ADJ
ijtc-1155	176	16	or	or	CCONJ
ijtc-1155	176	17	foreign	foreign	ADJ
ijtc-1155	176	18	,	,	PUNCT
ijtc-1155	176	19	in	in	ADP
ijtc-1155	176	20	line	line	NOUN
ijtc-1155	176	21	with	with	ADP
ijtc-1155	176	22	research	research	NOUN
ijtc-1155	176	23	(	(	PUNCT
ijtc-1155	176	24	mattiara	mattiara	NOUN
ijtc-1155	176	25	et	et	PROPN
ijtc-1155	176	26	al	al	PROPN
ijtc-1155	176	27	.	.	PROPN
ijtc-1155	176	28	,	,	PUNCT
ijtc-1155	176	29	2020	2020	NUM
ijtc-1155	176	30	)	)	PUNCT
ijtc-1155	176	31	which	which	PRON
ijtc-1155	176	32	states	state	VERB
ijtc-1155	176	33	that	that	SCONJ
ijtc-1155	176	34	institutional	institutional	ADJ
ijtc-1155	176	35	ownership	ownership	NOUN
ijtc-1155	176	36	has	have	VERB
ijtc-1155	176	37	a	a	DET
ijtc-1155	176	38	positive	positive	ADJ
ijtc-1155	176	39	and	and	CCONJ
ijtc-1155	176	40	insignificant	insignificant	ADJ
ijtc-1155	176	41	effect	effect	NOUN
ijtc-1155	176	42	on	on	ADP
ijtc-1155	176	43	financial	financial	ADJ
ijtc-1155	176	44	performance	performance	NOUN
ijtc-1155	176	45	.	.	PUNCT
ijtc-1155	177	1	the	the	DET
ijtc-1155	177	2	impact	impact	NOUN
ijtc-1155	177	3	of	of	ADP
ijtc-1155	177	4	good	good	ADJ
ijtc-1155	177	5	corporate	corporate	ADJ
ijtc-1155	177	6	governance	governance	NOUN
ijtc-1155	177	7	proxied	proxie	VERB
ijtc-1155	177	8	by	by	ADP
ijtc-1155	177	9	the	the	DET
ijtc-1155	177	10	independent	independent	PROPN
ijtc-1155	177	11	board	board	NOUN
ijtc-1155	177	12	of	of	ADP
ijtc-1155	177	13	commissioners	commissioner	NOUN
ijtc-1155	177	14	on	on	ADP
ijtc-1155	177	15	corporate	corporate	ADJ
ijtc-1155	177	16	financial	financial	ADJ
ijtc-1155	177	17	performance	performance	NOUN
ijtc-1155	177	18	moderated	moderate	VERB
ijtc-1155	177	19	by	by	ADP
ijtc-1155	177	20	dividend	dividend	NOUN
ijtc-1155	177	21	policy	policy	NOUN
ijtc-1155	177	22	the	the	DET
ijtc-1155	177	23	dividend	dividend	NOUN
ijtc-1155	177	24	payout	payout	NOUN
ijtc-1155	177	25	ratio	ratio	NOUN
ijtc-1155	177	26	(	(	PUNCT
ijtc-1155	177	27	dpr	dpr	PROPN
ijtc-1155	177	28	)	)	PUNCT
ijtc-1155	177	29	moderates	moderate	VERB
ijtc-1155	177	30	the	the	DET
ijtc-1155	177	31	correlation	correlation	NOUN
ijtc-1155	177	32	from	from	ADP
ijtc-1155	177	33	the	the	DET
ijtc-1155	177	34	independent	independent	PROPN
ijtc-1155	177	35	board	board	NOUN
ijtc-1155	177	36	of	of	ADP
ijtc-1155	177	37	commissioners	commissioner	NOUN
ijtc-1155	177	38	(	(	PUNCT
ijtc-1155	177	39	dki	dki	PROPN
ijtc-1155	177	40	)	)	PUNCT
ijtc-1155	177	41	and	and	CCONJ
ijtc-1155	177	42	financial	financial	ADJ
ijtc-1155	177	43	performance	performance	NOUN
ijtc-1155	177	44	(	(	PUNCT
ijtc-1155	177	45	roa	roa	PROPN
ijtc-1155	177	46	)	)	PUNCT
ijtc-1155	177	47	.	.	PUNCT
ijtc-1155	178	1	the	the	DET
ijtc-1155	178	2	calculated	calculate	VERB
ijtc-1155	178	3	t	t	NOUN
ijtc-1155	178	4	value	value	NOUN
ijtc-1155	178	5	for	for	ADP
ijtc-1155	178	6	this	this	DET
ijtc-1155	178	7	relationship	relationship	NOUN
ijtc-1155	178	8	is	be	AUX
ijtc-1155	178	9	2.239346	2.239346	NUM
ijtc-1155	178	10	,	,	PUNCT
ijtc-1155	178	11	and	and	CCONJ
ijtc-1155	178	12	the	the	DET
ijtc-1155	178	13	probability	probability	NOUN
ijtc-1155	178	14	value	value	NOUN
ijtc-1155	178	15	for	for	ADP
ijtc-1155	178	16	dpr	dpr	PROPN
ijtc-1155	178	17	is	be	AUX
ijtc-1155	178	18	0.0314	0.0314	NUM
ijtc-1155	178	19	,	,	PUNCT
ijtc-1155	178	20	where	where	SCONJ
ijtc-1155	178	21	0.0314	0.0314	NUM
ijtc-1155	178	22	is	be	AUX
ijtc-1155	178	23	less	less	ADJ
ijtc-1155	178	24	than	than	ADP
ijtc-1155	178	25	0.05	0.05	NUM
ijtc-1155	178	26	.	.	PUNCT
ijtc-1155	179	1	this	this	PRON
ijtc-1155	179	2	implies	imply	VERB
ijtc-1155	179	3	that	that	SCONJ
ijtc-1155	179	4	the	the	DET
ijtc-1155	179	5	dpr	dpr	PROPN
ijtc-1155	179	6	moderates	moderate	VERB
ijtc-1155	179	7	the	the	DET
ijtc-1155	179	8	correlation	correlation	NOUN
ijtc-1155	179	9	from	from	ADP
ijtc-1155	179	10	the	the	DET
ijtc-1155	179	11	independent	independent	PROPN
ijtc-1155	179	12	board	board	NOUN
ijtc-1155	179	13	of	of	ADP
ijtc-1155	179	14	commissioners	commissioner	NOUN
ijtc-1155	179	15	(	(	PUNCT
ijtc-1155	179	16	x1	x1	PROPN
ijtc-1155	179	17	)	)	PUNCT
ijtc-1155	179	18	and	and	CCONJ
ijtc-1155	179	19	financial	financial	ADJ
ijtc-1155	179	20	performance	performance	NOUN
ijtc-1155	179	21	(	(	PUNCT
ijtc-1155	179	22	y	y	NOUN
ijtc-1155	179	23	)	)	PUNCT
ijtc-1155	179	24	,	,	PUNCT
ijtc-1155	179	25	thus	thus	ADV
ijtc-1155	179	26	supporting	support	VERB
ijtc-1155	179	27	the	the	DET
ijtc-1155	179	28	acceptance	acceptance	NOUN
ijtc-1155	179	29	of	of	ADP
ijtc-1155	179	30	h5	h5	NOUN
ijtc-1155	179	31	in	in	ADP
ijtc-1155	179	32	this	this	DET
ijtc-1155	179	33	research	research	NOUN
ijtc-1155	179	34	.	.	PUNCT
ijtc-1155	180	1	based	base	VERB
ijtc-1155	180	2	on	on	ADP
ijtc-1155	180	3	the	the	DET
ijtc-1155	180	4	findings	finding	NOUN
ijtc-1155	180	5	,	,	PUNCT
ijtc-1155	180	6	it	it	PRON
ijtc-1155	180	7	can	can	AUX
ijtc-1155	180	8	be	be	AUX
ijtc-1155	180	9	inferred	infer	VERB
ijtc-1155	180	10	that	that	SCONJ
ijtc-1155	180	11	the	the	DET
ijtc-1155	180	12	correlation	correlation	NOUN
ijtc-1155	180	13	from	from	ADP
ijtc-1155	180	14	the	the	DET
ijtc-1155	180	15	independent	independent	PROPN
ijtc-1155	180	16	board	board	NOUN
ijtc-1155	180	17	of	of	ADP
ijtc-1155	180	18	commissioners	commissioner	NOUN
ijtc-1155	180	19	and	and	CCONJ
ijtc-1155	180	20	financial	financial	ADJ
ijtc-1155	180	21	performance	performance	NOUN
ijtc-1155	180	22	may	may	AUX
ijtc-1155	180	23	be	be	AUX
ijtc-1155	180	24	moderated	moderate	VERB
ijtc-1155	180	25	by	by	ADP
ijtc-1155	180	26	the	the	DET
ijtc-1155	180	27	dpr	dpr	PROPN
ijtc-1155	180	28	.	.	PUNCT
ijtc-1155	181	1	this	this	DET
ijtc-1155	181	2	research	research	NOUN
ijtc-1155	181	3	can	can	AUX
ijtc-1155	181	4	be	be	AUX
ijtc-1155	181	5	said	say	VERB
ijtc-1155	181	6	to	to	PART
ijtc-1155	181	7	be	be	AUX
ijtc-1155	181	8	in	in	ADP
ijtc-1155	181	9	line	line	NOUN
ijtc-1155	181	10	with	with	ADP
ijtc-1155	181	11	research	research	NOUN
ijtc-1155	181	12	conducted	conduct	VERB
ijtc-1155	181	13	by	by	ADP
ijtc-1155	181	14	(	(	PUNCT
ijtc-1155	181	15	anam	anam	PROPN
ijtc-1155	181	16	&	&	CCONJ
ijtc-1155	181	17	hendra	hendra	PROPN
ijtc-1155	181	18	,	,	PUNCT
ijtc-1155	181	19	2020	2020	NUM
ijtc-1155	181	20	)	)	PUNCT
ijtc-1155	181	21	which	which	PRON
ijtc-1155	181	22	states	state	VERB
ijtc-1155	181	23	that	that	SCONJ
ijtc-1155	181	24	the	the	DET
ijtc-1155	181	25	relationship	relationship	NOUN
ijtc-1155	181	26	between	between	ADP
ijtc-1155	181	27	the	the	DET
ijtc-1155	181	28	independent	independent	PROPN
ijtc-1155	181	29	board	board	NOUN
ijtc-1155	181	30	of	of	ADP
ijtc-1155	181	31	commissioners	commissioner	NOUN
ijtc-1155	181	32	and	and	CCONJ
ijtc-1155	181	33	the	the	DET
ijtc-1155	181	34	company	company	NOUN
ijtc-1155	181	35	's	's	PART
ijtc-1155	181	36	financial	financial	ADJ
ijtc-1155	181	37	performance	performance	NOUN
ijtc-1155	181	38	moderated	moderate	VERB
ijtc-1155	181	39	by	by	ADP
ijtc-1155	181	40	dividend	dividend	NOUN
ijtc-1155	181	41	policy	policy	NOUN
ijtc-1155	181	42	has	have	VERB
ijtc-1155	181	43	no	no	DET
ijtc-1155	181	44	significant	significant	ADJ
ijtc-1155	181	45	effect	effect	NOUN
ijtc-1155	181	46	.	.	PUNCT
ijtc-1155	182	1	the	the	DET
ijtc-1155	182	2	impact	impact	NOUN
ijtc-1155	182	3	of	of	ADP
ijtc-1155	182	4	good	good	ADJ
ijtc-1155	182	5	corporate	corporate	ADJ
ijtc-1155	182	6	governance	governance	NOUN
ijtc-1155	182	7	proxied	proxie	VERB
ijtc-1155	182	8	by	by	ADP
ijtc-1155	182	9	the	the	DET
ijtc-1155	182	10	audit	audit	NOUN
ijtc-1155	182	11	committee	committee	NOUN
ijtc-1155	182	12	on	on	ADP
ijtc-1155	182	13	corporate	corporate	ADJ
ijtc-1155	182	14	financial	financial	ADJ
ijtc-1155	182	15	performance	performance	NOUN
ijtc-1155	182	16	moderated	moderate	VERB
ijtc-1155	182	17	by	by	ADP
ijtc-1155	182	18	dividend	dividend	NOUN
ijtc-1155	182	19	policy	policy	NOUN
ijtc-1155	182	20	the	the	DET
ijtc-1155	182	21	dpr	dpr	PROPN
ijtc-1155	182	22	moderates	moderate	VERB
ijtc-1155	182	23	the	the	DET
ijtc-1155	182	24	relationship	relationship	NOUN
ijtc-1155	182	25	of	of	ADP
ijtc-1155	182	26	interaction	interaction	NOUN
ijtc-1155	182	27	between	between	ADP
ijtc-1155	182	28	the	the	DET
ijtc-1155	182	29	audit	audit	NOUN
ijtc-1155	182	30	committee	committee	PROPN
ijtc-1155	182	31	(	(	PUNCT
ijtc-1155	182	32	ka	ka	PROPN
ijtc-1155	182	33	)	)	PUNCT
ijtc-1155	182	34	and	and	CCONJ
ijtc-1155	182	35	financial	financial	ADJ
ijtc-1155	182	36	performance	performance	NOUN
ijtc-1155	182	37	(	(	PUNCT
ijtc-1155	182	38	roa	roa	PROPN
ijtc-1155	182	39	)	)	PUNCT
ijtc-1155	182	40	.	.	PUNCT
ijtc-1155	183	1	the	the	DET
ijtc-1155	183	2	calculated	calculate	VERB
ijtc-1155	183	3	t	t	NOUN
ijtc-1155	183	4	value	value	NOUN
ijtc-1155	183	5	for	for	ADP
ijtc-1155	183	6	this	this	DET
ijtc-1155	183	7	relationship	relationship	NOUN
ijtc-1155	183	8	is	be	AUX
ijtc-1155	183	9	1.051458	1.051458	NUM
ijtc-1155	183	10	and	and	CCONJ
ijtc-1155	183	11	the	the	DET
ijtc-1155	183	12	probability	probability	NOUN
ijtc-1155	183	13	value	value	NOUN
ijtc-1155	183	14	is	be	AUX
ijtc-1155	183	15	0.3001	0.3001	NUM
ijtc-1155	183	16	,	,	PUNCT
ijtc-1155	183	17	where	where	SCONJ
ijtc-1155	183	18	0.3001	0.3001	NUM
ijtc-1155	183	19	is	be	AUX
ijtc-1155	183	20	greater	great	ADJ
ijtc-1155	183	21	than	than	ADP
ijtc-1155	183	22	0.05	0.05	NUM
ijtc-1155	183	23	.	.	PUNCT
ijtc-1155	184	1	this	this	PRON
ijtc-1155	184	2	indicates	indicate	VERB
ijtc-1155	184	3	that	that	SCONJ
ijtc-1155	184	4	the	the	DET
ijtc-1155	184	5	dividend	dividend	NOUN
ijtc-1155	184	6	payout	payout	NOUN
ijtc-1155	184	7	ratio	ratio	NOUN
ijtc-1155	184	8	(	(	PUNCT
ijtc-1155	184	9	dpr	dpr	PROPN
ijtc-1155	184	10	)	)	PUNCT
ijtc-1155	184	11	has	have	VERB
ijtc-1155	184	12	no	no	DET
ijtc-1155	184	13	effect	effect	NOUN
ijtc-1155	184	14	on	on	ADP
ijtc-1155	184	15	financial	financial	ADJ
ijtc-1155	184	16	performance	performance	NOUN
ijtc-1155	184	17	(	(	PUNCT
ijtc-1155	184	18	y	y	NOUN
ijtc-1155	184	19	)	)	PUNCT
ijtc-1155	184	20	when	when	SCONJ
ijtc-1155	184	21	used	use	VERB
ijtc-1155	184	22	as	as	ADP
ijtc-1155	184	23	a	a	DET
ijtc-1155	184	24	moderator	moderator	NOUN
ijtc-1155	184	25	between	between	ADP
ijtc-1155	184	26	the	the	DET
ijtc-1155	184	27	audit	audit	NOUN
ijtc-1155	184	28	committee	committee	NOUN
ijtc-1155	184	29	(	(	PUNCT
ijtc-1155	184	30	x2	x2	PROPN
ijtc-1155	184	31	)	)	PUNCT
ijtc-1155	184	32	and	and	CCONJ
ijtc-1155	184	33	the	the	DET
ijtc-1155	184	34	dpr	dpr	PROPN
ijtc-1155	184	35	;	;	PUNCT
ijtc-1155	184	36	therefore	therefore	ADV
ijtc-1155	184	37	,	,	PUNCT
ijtc-1155	184	38	h6	h6	PROPN
ijtc-1155	184	39	is	be	AUX
ijtc-1155	184	40	rejected	reject	VERB
ijtc-1155	184	41	in	in	ADP
ijtc-1155	184	42	this	this	DET
ijtc-1155	184	43	research	research	NOUN
ijtc-1155	184	44	.	.	PUNCT
ijtc-1155	185	1	the	the	DET
ijtc-1155	185	2	conclusion	conclusion	NOUN
ijtc-1155	185	3	that	that	PRON
ijtc-1155	185	4	can	can	AUX
ijtc-1155	185	5	be	be	AUX
ijtc-1155	185	6	drawn	draw	VERB
ijtc-1155	185	7	is	be	AUX
ijtc-1155	185	8	that	that	SCONJ
ijtc-1155	185	9	the	the	DET
ijtc-1155	185	10	correlation	correlation	NOUN
ijtc-1155	185	11	from	from	ADP
ijtc-1155	185	12	the	the	DET
ijtc-1155	185	13	audit	audit	NOUN
ijtc-1155	185	14	committee	committee	NOUN
ijtc-1155	185	15	and	and	CCONJ
ijtc-1155	185	16	financial	financial	ADJ
ijtc-1155	185	17	performance	performance	NOUN
ijtc-1155	185	18	is	be	AUX
ijtc-1155	185	19	not	not	PART
ijtc-1155	185	20	moderated	moderate	VERB
ijtc-1155	185	21	by	by	ADP
ijtc-1155	185	22	the	the	DET
ijtc-1155	185	23	dividend	dividend	NOUN
ijtc-1155	185	24	payout	payout	NOUN
ijtc-1155	185	25	ratio	ratio	NOUN
ijtc-1155	185	26	.	.	PUNCT
ijtc-1155	186	1	this	this	DET
ijtc-1155	186	2	research	research	NOUN
ijtc-1155	186	3	is	be	AUX
ijtc-1155	186	4	in	in	ADP
ijtc-1155	186	5	line	line	NOUN
ijtc-1155	186	6	with	with	ADP
ijtc-1155	186	7	the	the	DET
ijtc-1155	186	8	results	result	NOUN
ijtc-1155	186	9	of	of	ADP
ijtc-1155	186	10	research	research	NOUN
ijtc-1155	186	11	conducted	conduct	VERB
ijtc-1155	186	12	by	by	ADP
ijtc-1155	186	13	(	(	PUNCT
ijtc-1155	186	14	fitriani	fitriani	ADJ
ijtc-1155	186	15	,	,	PUNCT
ijtc-1155	186	16	2020	2020	NUM
ijtc-1155	186	17	)	)	PUNCT
ijtc-1155	186	18	,	,	PUNCT
ijtc-1155	186	19	concluding	conclude	VERB
ijtc-1155	186	20	that	that	SCONJ
ijtc-1155	186	21	there	there	PRON
ijtc-1155	186	22	is	be	VERB
ijtc-1155	186	23	no	no	DET
ijtc-1155	186	24	significant	significant	ADJ
ijtc-1155	186	25	relationship	relationship	NOUN
ijtc-1155	186	26	between	between	ADP
ijtc-1155	186	27	the	the	DET
ijtc-1155	186	28	audit	audit	NOUN
ijtc-1155	186	29	committee	committee	NOUN
ijtc-1155	186	30	and	and	CCONJ
ijtc-1155	186	31	the	the	DET
ijtc-1155	186	32	company	company	NOUN
ijtc-1155	186	33	's	's	PART
ijtc-1155	186	34	financial	financial	ADJ
ijtc-1155	186	35	performance	performance	NOUN
ijtc-1155	186	36	moderated	moderate	VERB
ijtc-1155	186	37	by	by	ADP
ijtc-1155	186	38	dividend	dividend	NOUN
ijtc-1155	186	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	186	40	good	good	ADJ
ijtc-1155	186	41	corporate	corporate	ADJ
ijtc-1155	186	42	governance	governance	NOUN
ijtc-1155	186	43	,	,	PUNCT
ijtc-1155	186	44	profitability	profitability	NOUN
ijtc-1155	186	45	and	and	CCONJ
ijtc-1155	186	46	institutional	institutional	ADJ
ijtc-1155	186	47	ownership	ownership	NOUN
ijtc-1155	186	48	on	on	ADP
ijtc-1155	186	49	corporate	corporate	ADJ
ijtc-1155	186	50	financial	financial	ADJ
ijtc-1155	186	51	performance	performance	NOUN
ijtc-1155	186	52	moderated	moderate	VERB
ijtc-1155	186	53	by	by	ADP
ijtc-1155	186	54	dividend	dividend	NOUN
ijtc-1155	186	55	policy	policy	NOUN
ijtc-1155	186	56	azahra	azahra	NOUN
ijtc-1155	186	57	,	,	PUNCT
ijtc-1155	186	58	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	186	59	,	,	PUNCT
ijtc-1155	186	60	puriayu	puriayu	VERB
ijtc-1155	186	61	,	,	PUNCT
ijtc-1155	186	62	and	and	CCONJ
ijtc-1155	186	63	yulianto	yulianto	NOUN
ijtc-1155	186	64	661	661	NUM
ijtc-1155	186	65	|	|	ADV
ijtc-1155	186	66	ilomata	ilomata	NOUN
ijtc-1155	186	67	international	international	ADJ
ijtc-1155	186	68	journal	journal	NOUN
ijtc-1155	186	69	of	of	ADP
ijtc-1155	186	70	tax	tax	PROPN
ijtc-1155	186	71	&	&	CCONJ
ijtc-1155	186	72	accounting	account	VERB
ijtc-1155	186	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	186	74	policy	policy	NOUN
ijtc-1155	186	75	.	.	PUNCT
ijtc-1155	187	1	this	this	PRON
ijtc-1155	187	2	is	be	AUX
ijtc-1155	187	3	because	because	SCONJ
ijtc-1155	187	4	the	the	DET
ijtc-1155	187	5	size	size	NOUN
ijtc-1155	187	6	of	of	ADP
ijtc-1155	187	7	the	the	DET
ijtc-1155	187	8	audit	audit	NOUN
ijtc-1155	187	9	committee	committee	NOUN
ijtc-1155	187	10	has	have	VERB
ijtc-1155	187	11	no	no	DET
ijtc-1155	187	12	direct	direct	ADJ
ijtc-1155	187	13	impact	impact	NOUN
ijtc-1155	187	14	on	on	ADP
ijtc-1155	187	15	the	the	DET
ijtc-1155	187	16	amount	amount	NOUN
ijtc-1155	187	17	of	of	ADP
ijtc-1155	187	18	dividends	dividend	NOUN
ijtc-1155	187	19	paid	pay	VERB
ijtc-1155	187	20	to	to	ADP
ijtc-1155	187	21	shareholders	shareholder	NOUN
ijtc-1155	187	22	.	.	PUNCT
ijtc-1155	188	1	the	the	DET
ijtc-1155	188	2	impact	impact	NOUN
ijtc-1155	188	3	of	of	ADP
ijtc-1155	188	4	profitability	profitability	NOUN
ijtc-1155	188	5	on	on	ADP
ijtc-1155	188	6	corporate	corporate	ADJ
ijtc-1155	188	7	financial	financial	ADJ
ijtc-1155	188	8	performance	performance	NOUN
ijtc-1155	188	9	moderated	moderate	VERB
ijtc-1155	188	10	by	by	ADP
ijtc-1155	188	11	dividend	dividend	NOUN
ijtc-1155	188	12	policy	policy	NOUN
ijtc-1155	188	13	the	the	DET
ijtc-1155	188	14	dpr	dpr	PROPN
ijtc-1155	188	15	moderates	moderate	VERB
ijtc-1155	188	16	the	the	DET
ijtc-1155	188	17	correlation	correlation	NOUN
ijtc-1155	188	18	from	from	ADP
ijtc-1155	188	19	return	return	NOUN
ijtc-1155	188	20	on	on	ADP
ijtc-1155	188	21	equity	equity	NOUN
ijtc-1155	188	22	(	(	PUNCT
ijtc-1155	188	23	roe	roe	PROPN
ijtc-1155	188	24	)	)	PUNCT
ijtc-1155	188	25	and	and	CCONJ
ijtc-1155	188	26	financial	financial	ADJ
ijtc-1155	188	27	performance	performance	NOUN
ijtc-1155	188	28	(	(	PUNCT
ijtc-1155	188	29	roa	roa	PROPN
ijtc-1155	188	30	)	)	PUNCT
ijtc-1155	188	31	.	.	PUNCT
ijtc-1155	189	1	the	the	DET
ijtc-1155	189	2	calculated	calculate	VERB
ijtc-1155	189	3	t	t	NOUN
ijtc-1155	189	4	value	value	NOUN
ijtc-1155	189	5	for	for	ADP
ijtc-1155	189	6	this	this	DET
ijtc-1155	189	7	relationship	relationship	NOUN
ijtc-1155	189	8	is	be	AUX
ijtc-1155	189	9	-1.865310	-1.865310	ADJ
ijtc-1155	189	10	,	,	PUNCT
ijtc-1155	189	11	and	and	CCONJ
ijtc-1155	189	12	the	the	DET
ijtc-1155	189	13	corresponding	correspond	VERB
ijtc-1155	189	14	probability	probability	NOUN
ijtc-1155	189	15	value	value	NOUN
ijtc-1155	189	16	is	be	AUX
ijtc-1155	189	17	0.0703	0.0703	NUM
ijtc-1155	189	18	.	.	PUNCT
ijtc-1155	190	1	it	it	PRON
ijtc-1155	190	2	is	be	AUX
ijtc-1155	190	3	important	important	ADJ
ijtc-1155	190	4	to	to	PART
ijtc-1155	190	5	note	note	VERB
ijtc-1155	190	6	that	that	SCONJ
ijtc-1155	190	7	0.0703	0.0703	NUM
ijtc-1155	190	8	is	be	AUX
ijtc-1155	190	9	greater	great	ADJ
ijtc-1155	190	10	than	than	ADP
ijtc-1155	190	11	the	the	DET
ijtc-1155	190	12	significance	significance	NOUN
ijtc-1155	190	13	level	level	NOUN
ijtc-1155	190	14	of	of	ADP
ijtc-1155	190	15	0.05	0.05	NUM
ijtc-1155	190	16	.	.	PUNCT
ijtc-1155	191	1	this	this	PRON
ijtc-1155	191	2	indicates	indicate	VERB
ijtc-1155	191	3	that	that	SCONJ
ijtc-1155	191	4	the	the	DET
ijtc-1155	191	5	dpr	dpr	PROPN
ijtc-1155	191	6	does	do	AUX
ijtc-1155	191	7	not	not	PART
ijtc-1155	191	8	moderate	moderate	VERB
ijtc-1155	191	9	the	the	DET
ijtc-1155	191	10	correlation	correlation	NOUN
ijtc-1155	191	11	from	from	ADP
ijtc-1155	191	12	return	return	NOUN
ijtc-1155	191	13	on	on	ADP
ijtc-1155	191	14	equity	equity	NOUN
ijtc-1155	191	15	(	(	PUNCT
ijtc-1155	191	16	x3	x3	ADJ
ijtc-1155	191	17	)	)	PUNCT
ijtc-1155	191	18	and	and	CCONJ
ijtc-1155	191	19	financial	financial	ADJ
ijtc-1155	191	20	performance	performance	NOUN
ijtc-1155	191	21	(	(	PUNCT
ijtc-1155	191	22	y	y	NOUN
ijtc-1155	191	23	)	)	PUNCT
ijtc-1155	191	24	,	,	PUNCT
ijtc-1155	191	25	which	which	PRON
ijtc-1155	191	26	leads	lead	VERB
ijtc-1155	191	27	to	to	ADP
ijtc-1155	191	28	the	the	DET
ijtc-1155	191	29	rejection	rejection	NOUN
ijtc-1155	191	30	of	of	ADP
ijtc-1155	191	31	h7	h7	PROPN
ijtc-1155	191	32	in	in	ADP
ijtc-1155	191	33	this	this	DET
ijtc-1155	191	34	research	research	NOUN
ijtc-1155	191	35	.	.	PUNCT
ijtc-1155	192	1	based	base	VERB
ijtc-1155	192	2	on	on	ADP
ijtc-1155	192	3	the	the	DET
ijtc-1155	192	4	findings	finding	NOUN
ijtc-1155	192	5	,	,	PUNCT
ijtc-1155	192	6	it	it	PRON
ijtc-1155	192	7	can	can	AUX
ijtc-1155	192	8	be	be	AUX
ijtc-1155	192	9	inferred	infer	VERB
ijtc-1155	192	10	that	that	SCONJ
ijtc-1155	192	11	the	the	DET
ijtc-1155	192	12	dividend	dividend	NOUN
ijtc-1155	192	13	payout	payout	NOUN
ijtc-1155	192	14	ratio	ratio	NOUN
ijtc-1155	192	15	does	do	AUX
ijtc-1155	192	16	not	not	PART
ijtc-1155	192	17	help	help	VERB
ijtc-1155	192	18	moderate	moderate	VERB
ijtc-1155	192	19	the	the	DET
ijtc-1155	192	20	association	association	NOUN
ijtc-1155	192	21	between	between	ADP
ijtc-1155	192	22	return	return	NOUN
ijtc-1155	192	23	on	on	ADP
ijtc-1155	192	24	equity	equity	NOUN
ijtc-1155	192	25	and	and	CCONJ
ijtc-1155	192	26	financial	financial	ADJ
ijtc-1155	192	27	performance	performance	NOUN
ijtc-1155	192	28	.	.	PUNCT
ijtc-1155	193	1	this	this	DET
ijtc-1155	193	2	research	research	NOUN
ijtc-1155	193	3	can	can	AUX
ijtc-1155	193	4	be	be	AUX
ijtc-1155	193	5	said	say	VERB
ijtc-1155	193	6	to	to	PART
ijtc-1155	193	7	be	be	AUX
ijtc-1155	193	8	in	in	ADP
ijtc-1155	193	9	line	line	NOUN
ijtc-1155	193	10	with	with	ADP
ijtc-1155	193	11	research	research	NOUN
ijtc-1155	193	12	conducted	conduct	VERB
ijtc-1155	193	13	by	by	ADP
ijtc-1155	193	14	(	(	PUNCT
ijtc-1155	193	15	budiasih	budiasih	PROPN
ijtc-1155	193	16	et	et	PROPN
ijtc-1155	193	17	al	al	PROPN
ijtc-1155	193	18	.	.	PROPN
ijtc-1155	193	19	,	,	PUNCT
ijtc-1155	193	20	2023	2023	NUM
ijtc-1155	193	21	)	)	PUNCT
ijtc-1155	193	22	(	(	PUNCT
ijtc-1155	193	23	lestari	lestari	NOUN
ijtc-1155	193	24	et	et	PROPN
ijtc-1155	193	25	al	al	PROPN
ijtc-1155	193	26	.	.	PROPN
ijtc-1155	193	27	,	,	PUNCT
ijtc-1155	193	28	2024	2024	NUM
ijtc-1155	193	29	)	)	PUNCT
ijtc-1155	193	30	,	,	PUNCT
ijtc-1155	193	31	dividend	dividend	NOUN
ijtc-1155	193	32	policy	policy	NOUN
ijtc-1155	193	33	can	can	AUX
ijtc-1155	193	34	not	not	PART
ijtc-1155	193	35	affect	affect	VERB
ijtc-1155	193	36	the	the	DET
ijtc-1155	193	37	impact	impact	NOUN
ijtc-1155	193	38	of	of	ADP
ijtc-1155	193	39	profitability	profitability	NOUN
ijtc-1155	193	40	on	on	ADP
ijtc-1155	193	41	the	the	DET
ijtc-1155	193	42	financial	financial	ADJ
ijtc-1155	193	43	performance	performance	NOUN
ijtc-1155	193	44	of	of	ADP
ijtc-1155	193	45	a	a	DET
ijtc-1155	193	46	company	company	NOUN
ijtc-1155	193	47	.	.	PUNCT
ijtc-1155	194	1	if	if	SCONJ
ijtc-1155	194	2	the	the	DET
ijtc-1155	194	3	dividend	dividend	NOUN
ijtc-1155	194	4	policy	policy	NOUN
ijtc-1155	194	5	becomes	become	VERB
ijtc-1155	194	6	moderation	moderation	NOUN
ijtc-1155	194	7	,	,	PUNCT
ijtc-1155	194	8	it	it	PRON
ijtc-1155	194	9	is	be	AUX
ijtc-1155	194	10	expected	expect	VERB
ijtc-1155	194	11	to	to	PART
ijtc-1155	194	12	moderate	moderate	VERB
ijtc-1155	194	13	profitability	profitability	NOUN
ijtc-1155	194	14	on	on	ADP
ijtc-1155	194	15	the	the	DET
ijtc-1155	194	16	company	company	NOUN
ijtc-1155	194	17	's	's	PART
ijtc-1155	194	18	financial	financial	ADJ
ijtc-1155	194	19	performance	performance	NOUN
ijtc-1155	194	20	.	.	PUNCT
ijtc-1155	195	1	this	this	PRON
ijtc-1155	195	2	means	mean	VERB
ijtc-1155	195	3	that	that	SCONJ
ijtc-1155	195	4	the	the	DET
ijtc-1155	195	5	company	company	NOUN
ijtc-1155	195	6	will	will	AUX
ijtc-1155	195	7	maximize	maximize	VERB
ijtc-1155	195	8	the	the	DET
ijtc-1155	195	9	performance	performance	NOUN
ijtc-1155	195	10	of	of	ADP
ijtc-1155	195	11	a	a	DET
ijtc-1155	195	12	company	company	NOUN
ijtc-1155	195	13	in	in	ADP
ijtc-1155	195	14	order	order	NOUN
ijtc-1155	195	15	to	to	PART
ijtc-1155	195	16	get	get	VERB
ijtc-1155	195	17	a	a	DET
ijtc-1155	195	18	rate	rate	NOUN
ijtc-1155	195	19	of	of	ADP
ijtc-1155	195	20	return	return	NOUN
ijtc-1155	195	21	in	in	ADP
ijtc-1155	195	22	the	the	DET
ijtc-1155	195	23	form	form	NOUN
ijtc-1155	195	24	of	of	ADP
ijtc-1155	195	25	cash	cash	NOUN
ijtc-1155	195	26	dividends	dividend	NOUN
ijtc-1155	195	27	in	in	ADP
ijtc-1155	195	28	accordance	accordance	NOUN
ijtc-1155	195	29	with	with	ADP
ijtc-1155	195	30	the	the	DET
ijtc-1155	195	31	expectations	expectation	NOUN
ijtc-1155	195	32	of	of	ADP
ijtc-1155	195	33	investors	investor	NOUN
ijtc-1155	195	34	.	.	PUNCT
ijtc-1155	196	1	the	the	DET
ijtc-1155	196	2	impact	impact	NOUN
ijtc-1155	196	3	of	of	ADP
ijtc-1155	196	4	institutional	institutional	ADJ
ijtc-1155	196	5	ownership	ownership	NOUN
ijtc-1155	196	6	on	on	ADP
ijtc-1155	196	7	corporate	corporate	ADJ
ijtc-1155	196	8	financial	financial	ADJ
ijtc-1155	196	9	performance	performance	NOUN
ijtc-1155	196	10	moderated	moderate	VERB
ijtc-1155	196	11	by	by	ADP
ijtc-1155	196	12	dividend	dividend	NOUN
ijtc-1155	196	13	policy	policy	NOUN
ijtc-1155	196	14	the	the	DET
ijtc-1155	196	15	dpr	dpr	PROPN
ijtc-1155	196	16	moderates	moderate	VERB
ijtc-1155	196	17	the	the	DET
ijtc-1155	196	18	correlation	correlation	NOUN
ijtc-1155	196	19	from	from	ADP
ijtc-1155	196	20	institutional	institutional	ADJ
ijtc-1155	196	21	ownership	ownership	NOUN
ijtc-1155	196	22	(	(	PUNCT
ijtc-1155	196	23	ki	ki	PROPN
ijtc-1155	196	24	)	)	PUNCT
ijtc-1155	196	25	and	and	CCONJ
ijtc-1155	196	26	financial	financial	ADJ
ijtc-1155	196	27	performance	performance	NOUN
ijtc-1155	196	28	(	(	PUNCT
ijtc-1155	196	29	roa	roa	PROPN
ijtc-1155	196	30	)	)	PUNCT
ijtc-1155	196	31	.	.	PUNCT
ijtc-1155	197	1	the	the	DET
ijtc-1155	197	2	calculated	calculate	VERB
ijtc-1155	197	3	t	t	NOUN
ijtc-1155	197	4	value	value	NOUN
ijtc-1155	197	5	for	for	ADP
ijtc-1155	197	6	this	this	DET
ijtc-1155	197	7	relationship	relationship	NOUN
ijtc-1155	197	8	is	be	AUX
ijtc-1155	197	9	-0.126993	-0.126993	NOUN
ijtc-1155	197	10	,	,	PUNCT
ijtc-1155	197	11	and	and	CCONJ
ijtc-1155	197	12	the	the	DET
ijtc-1155	197	13	probability	probability	NOUN
ijtc-1155	197	14	value	value	NOUN
ijtc-1155	197	15	is	be	AUX
ijtc-1155	197	16	0.8997	0.8997	NUM
ijtc-1155	197	17	,	,	PUNCT
ijtc-1155	197	18	where	where	SCONJ
ijtc-1155	197	19	0.8997	0.8997	NUM
ijtc-1155	197	20	is	be	AUX
ijtc-1155	197	21	greater	great	ADJ
ijtc-1155	197	22	than	than	ADP
ijtc-1155	197	23	0.05	0.05	NUM
ijtc-1155	197	24	.	.	PUNCT
ijtc-1155	198	1	this	this	PRON
ijtc-1155	198	2	implies	imply	VERB
ijtc-1155	198	3	that	that	SCONJ
ijtc-1155	198	4	the	the	DET
ijtc-1155	198	5	dpr	dpr	PROPN
ijtc-1155	198	6	does	do	AUX
ijtc-1155	198	7	not	not	PART
ijtc-1155	198	8	moderate	moderate	VERB
ijtc-1155	198	9	the	the	DET
ijtc-1155	198	10	correlation	correlation	NOUN
ijtc-1155	198	11	from	from	ADP
ijtc-1155	198	12	institutional	institutional	ADJ
ijtc-1155	198	13	ownership	ownership	NOUN
ijtc-1155	198	14	(	(	PUNCT
ijtc-1155	198	15	x4	x4	PROPN
ijtc-1155	198	16	)	)	PUNCT
ijtc-1155	198	17	and	and	CCONJ
ijtc-1155	198	18	financial	financial	ADJ
ijtc-1155	198	19	performance	performance	NOUN
ijtc-1155	198	20	(	(	PUNCT
ijtc-1155	198	21	y	y	NOUN
ijtc-1155	198	22	)	)	PUNCT
ijtc-1155	198	23	,	,	PUNCT
ijtc-1155	198	24	thus	thus	ADV
ijtc-1155	198	25	h8	h8	PROPN
ijtc-1155	198	26	is	be	AUX
ijtc-1155	198	27	rejected	reject	VERB
ijtc-1155	198	28	in	in	ADP
ijtc-1155	198	29	this	this	DET
ijtc-1155	198	30	research	research	NOUN
ijtc-1155	198	31	.	.	PUNCT
ijtc-1155	199	1	based	base	VERB
ijtc-1155	199	2	on	on	ADP
ijtc-1155	199	3	the	the	DET
ijtc-1155	199	4	findings	finding	NOUN
ijtc-1155	199	5	,	,	PUNCT
ijtc-1155	199	6	it	it	PRON
ijtc-1155	199	7	can	can	AUX
ijtc-1155	199	8	be	be	AUX
ijtc-1155	199	9	inferred	infer	VERB
ijtc-1155	199	10	that	that	SCONJ
ijtc-1155	199	11	the	the	DET
ijtc-1155	199	12	correlation	correlation	NOUN
ijtc-1155	199	13	from	from	ADP
ijtc-1155	199	14	institutional	institutional	ADJ
ijtc-1155	199	15	ownership	ownership	NOUN
ijtc-1155	199	16	and	and	CCONJ
ijtc-1155	199	17	financial	financial	ADJ
ijtc-1155	199	18	performance	performance	NOUN
ijtc-1155	199	19	is	be	AUX
ijtc-1155	199	20	not	not	PART
ijtc-1155	199	21	moderated	moderate	VERB
ijtc-1155	199	22	by	by	ADP
ijtc-1155	199	23	the	the	DET
ijtc-1155	199	24	dividend	dividend	NOUN
ijtc-1155	199	25	payout	payout	NOUN
ijtc-1155	199	26	ratio	ratio	NOUN
ijtc-1155	199	27	.	.	PUNCT
ijtc-1155	200	1	the	the	DET
ijtc-1155	200	2	results	result	NOUN
ijtc-1155	200	3	of	of	ADP
ijtc-1155	200	4	this	this	DET
ijtc-1155	200	5	study	study	NOUN
ijtc-1155	200	6	are	be	AUX
ijtc-1155	200	7	said	say	VERB
ijtc-1155	200	8	to	to	PART
ijtc-1155	200	9	be	be	AUX
ijtc-1155	200	10	in	in	ADP
ijtc-1155	200	11	line	line	NOUN
ijtc-1155	200	12	with	with	ADP
ijtc-1155	200	13	research	research	NOUN
ijtc-1155	200	14	conducted	conduct	VERB
ijtc-1155	200	15	by	by	ADP
ijtc-1155	200	16	(	(	PUNCT
ijtc-1155	200	17	lestari	lestari	PROPN
ijtc-1155	200	18	et	et	PROPN
ijtc-1155	200	19	al	al	PROPN
ijtc-1155	200	20	.	.	PROPN
ijtc-1155	200	21	,	,	PUNCT
ijtc-1155	200	22	2024	2024	NUM
ijtc-1155	200	23	)	)	PUNCT
ijtc-1155	200	24	(	(	PUNCT
ijtc-1155	200	25	wijaya	wijaya	PROPN
ijtc-1155	200	26	&	&	CCONJ
ijtc-1155	200	27	purnawati	purnawati	PROPN
ijtc-1155	200	28	,	,	PUNCT
ijtc-1155	200	29	2019	2019	NUM
ijtc-1155	200	30	)	)	PUNCT
ijtc-1155	200	31	.	.	PUNCT
ijtc-1155	201	1	shows	show	VERB
ijtc-1155	201	2	that	that	SCONJ
ijtc-1155	201	3	the	the	DET
ijtc-1155	201	4	relationship	relationship	NOUN
ijtc-1155	201	5	between	between	ADP
ijtc-1155	201	6	institutional	institutional	ADJ
ijtc-1155	201	7	ownership	ownership	NOUN
ijtc-1155	201	8	and	and	CCONJ
ijtc-1155	201	9	corporate	corporate	ADJ
ijtc-1155	201	10	financial	financial	ADJ
ijtc-1155	201	11	performance	performance	NOUN
ijtc-1155	201	12	moderated	moderate	VERB
ijtc-1155	201	13	by	by	ADP
ijtc-1155	201	14	dividend	dividend	NOUN
ijtc-1155	201	15	policy	policy	NOUN
ijtc-1155	201	16	can	can	AUX
ijtc-1155	201	17	not	not	PART
ijtc-1155	201	18	be	be	AUX
ijtc-1155	201	19	strengthened	strengthen	VERB
ijtc-1155	201	20	by	by	ADP
ijtc-1155	201	21	greater	great	ADJ
ijtc-1155	201	22	investment	investment	NOUN
ijtc-1155	201	23	decisions	decision	NOUN
ijtc-1155	201	24	.	.	PUNCT
ijtc-1155	202	1	conclusion	conclusion	NOUN
ijtc-1155	202	2	this	this	DET
ijtc-1155	202	3	research	research	NOUN
ijtc-1155	202	4	empirically	empirically	ADV
ijtc-1155	202	5	investigates	investigate	VERB
ijtc-1155	202	6	the	the	DET
ijtc-1155	202	7	correlation	correlation	NOUN
ijtc-1155	202	8	from	from	ADP
ijtc-1155	202	9	good	good	ADJ
ijtc-1155	202	10	corporate	corporate	ADJ
ijtc-1155	202	11	governance	governance	NOUN
ijtc-1155	202	12	,	,	PUNCT
ijtc-1155	202	13	with	with	ADP
ijtc-1155	202	14	dividend	dividend	NOUN
ijtc-1155	202	15	policy	policy	NOUN
ijtc-1155	202	16	acting	act	VERB
ijtc-1155	202	17	as	as	ADP
ijtc-1155	202	18	a	a	DET
ijtc-1155	202	19	moderating	moderate	VERB
ijtc-1155	202	20	factor	factor	NOUN
ijtc-1155	202	21	in	in	ADP
ijtc-1155	202	22	the	the	DET
ijtc-1155	202	23	correlation	correlation	NOUN
ijtc-1155	202	24	from	from	ADP
ijtc-1155	202	25	profitability	profitability	NOUN
ijtc-1155	202	26	and	and	CCONJ
ijtc-1155	202	27	institutional	institutional	ADJ
ijtc-1155	202	28	ownership	ownership	NOUN
ijtc-1155	202	29	on	on	ADP
ijtc-1155	202	30	corporate	corporate	ADJ
ijtc-1155	202	31	financial	financial	ADJ
ijtc-1155	202	32	performance	performance	NOUN
ijtc-1155	202	33	state	state	NOUN
ijtc-1155	202	34	-	-	PUNCT
ijtc-1155	202	35	owned	own	VERB
ijtc-1155	202	36	businesses	business	NOUN
ijtc-1155	202	37	that	that	PRON
ijtc-1155	202	38	are	be	AUX
ijtc-1155	202	39	listed	list	VERB
ijtc-1155	202	40	on	on	ADP
ijtc-1155	202	41	the	the	DET
ijtc-1155	202	42	idx	idx	NOUN
ijtc-1155	202	43	for	for	ADP
ijtc-1155	202	44	the	the	DET
ijtc-1155	202	45	2019	2019	NUM
ijtc-1155	202	46	-	-	SYM
ijtc-1155	202	47	2022	2022	NUM
ijtc-1155	202	48	period	period	NOUN
ijtc-1155	202	49	.	.	PUNCT
ijtc-1155	203	1	independent	independent	ADJ
ijtc-1155	203	2	board	board	PROPN
ijtc-1155	203	3	of	of	ADP
ijtc-1155	203	4	commissioners	commissioner	NOUN
ijtc-1155	203	5	,	,	PUNCT
ijtc-1155	203	6	audit	audit	NOUN
ijtc-1155	203	7	committee	committee	NOUN
ijtc-1155	203	8	,	,	PUNCT
ijtc-1155	203	9	institutional	institutional	ADJ
ijtc-1155	203	10	ownership	ownership	NOUN
ijtc-1155	203	11	do	do	AUX
ijtc-1155	203	12	not	not	PART
ijtc-1155	203	13	exert	exert	VERB
ijtc-1155	203	14	a	a	DET
ijtc-1155	203	15	significant	significant	ADJ
ijtc-1155	203	16	influence	influence	NOUN
ijtc-1155	203	17	on	on	ADP
ijtc-1155	203	18	the	the	DET
ijtc-1155	203	19	financial	financial	ADJ
ijtc-1155	203	20	performance	performance	NOUN
ijtc-1155	203	21	.	.	PUNCT
ijtc-1155	204	1	profitability	profitability	NOUN
ijtc-1155	204	2	influences	influence	VERB
ijtc-1155	204	3	corporate	corporate	ADJ
ijtc-1155	204	4	financial	financial	ADJ
ijtc-1155	204	5	performance	performance	NOUN
ijtc-1155	204	6	.	.	PUNCT
ijtc-1155	205	1	dpr	dpr	PROPN
ijtc-1155	205	2	moderates	moderate	VERB
ijtc-1155	205	3	the	the	DET
ijtc-1155	205	4	correlation	correlation	NOUN
ijtc-1155	205	5	from	from	ADP
ijtc-1155	205	6	the	the	DET
ijtc-1155	205	7	independent	independent	PROPN
ijtc-1155	205	8	board	board	NOUN
ijtc-1155	205	9	of	of	ADP
ijtc-1155	205	10	commissioners	commissioner	NOUN
ijtc-1155	205	11	and	and	CCONJ
ijtc-1155	205	12	financial	financial	ADJ
ijtc-1155	205	13	performance	performance	NOUN
ijtc-1155	205	14	.	.	PUNCT
ijtc-1155	206	1	audit	audit	NOUN
ijtc-1155	206	2	committee	committee	NOUN
ijtc-1155	206	3	and	and	CCONJ
ijtc-1155	206	4	financial	financial	ADJ
ijtc-1155	206	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	206	6	good	good	ADJ
ijtc-1155	206	7	corporate	corporate	ADJ
ijtc-1155	206	8	governance	governance	NOUN
ijtc-1155	206	9	,	,	PUNCT
ijtc-1155	206	10	profitability	profitability	NOUN
ijtc-1155	206	11	and	and	CCONJ
ijtc-1155	206	12	institutional	institutional	ADJ
ijtc-1155	206	13	ownership	ownership	NOUN
ijtc-1155	206	14	on	on	ADP
ijtc-1155	206	15	corporate	corporate	ADJ
ijtc-1155	206	16	financial	financial	ADJ
ijtc-1155	206	17	performance	performance	NOUN
ijtc-1155	206	18	moderated	moderate	VERB
ijtc-1155	206	19	by	by	ADP
ijtc-1155	206	20	dividend	dividend	NOUN
ijtc-1155	206	21	policy	policy	NOUN
ijtc-1155	206	22	azahra	azahra	NOUN
ijtc-1155	206	23	,	,	PUNCT
ijtc-1155	206	24	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	206	25	,	,	PUNCT
ijtc-1155	206	26	puriayu	puriayu	VERB
ijtc-1155	206	27	,	,	PUNCT
ijtc-1155	206	28	and	and	CCONJ
ijtc-1155	206	29	yulianto	yulianto	NOUN
ijtc-1155	206	30	662	662	NUM
ijtc-1155	206	31	|	|	ADV
ijtc-1155	206	32	ilomata	ilomata	PROPN
ijtc-1155	206	33	international	international	ADJ
ijtc-1155	206	34	journal	journal	NOUN
ijtc-1155	206	35	of	of	ADP
ijtc-1155	206	36	tax	tax	PROPN
ijtc-1155	206	37	&	&	CCONJ
ijtc-1155	206	38	accounting	accounting	PROPN
ijtc-1155	206	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1155	206	40	performance	performance	NOUN
ijtc-1155	206	41	is	be	AUX
ijtc-1155	206	42	not	not	PART
ijtc-1155	206	43	moderated	moderate	VERB
ijtc-1155	206	44	by	by	ADP
ijtc-1155	206	45	the	the	DET
ijtc-1155	206	46	dividend	dividend	NOUN
ijtc-1155	206	47	payout	payout	NOUN
ijtc-1155	206	48	ratio	ratio	NOUN
ijtc-1155	206	49	.	.	PUNCT
ijtc-1155	207	1	dividend	dividend	NOUN
ijtc-1155	207	2	payout	payout	NOUN
ijtc-1155	207	3	ratio	ratio	NOUN
ijtc-1155	207	4	does	do	AUX
ijtc-1155	207	5	not	not	PART
ijtc-1155	207	6	help	help	VERB
ijtc-1155	207	7	moderate	moderate	VERB
ijtc-1155	207	8	the	the	DET
ijtc-1155	207	9	association	association	NOUN
ijtc-1155	207	10	between	between	ADP
ijtc-1155	207	11	return	return	NOUN
ijtc-1155	207	12	on	on	ADP
ijtc-1155	207	13	equity	equity	NOUN
ijtc-1155	207	14	and	and	CCONJ
ijtc-1155	207	15	financial	financial	ADJ
ijtc-1155	207	16	performance	performance	NOUN
ijtc-1155	207	17	.	.	PUNCT
ijtc-1155	208	1	dpr	dpr	PROPN
ijtc-1155	208	2	does	do	AUX
ijtc-1155	208	3	not	not	PART
ijtc-1155	208	4	moderate	moderate	VERB
ijtc-1155	208	5	the	the	DET
ijtc-1155	208	6	correlation	correlation	NOUN
ijtc-1155	208	7	from	from	ADP
ijtc-1155	208	8	institutional	institutional	ADJ
ijtc-1155	208	9	ownership	ownership	NOUN
ijtc-1155	208	10	and	and	CCONJ
ijtc-1155	208	11	financial	financial	ADJ
ijtc-1155	208	12	performance	performance	NOUN
ijtc-1155	208	13	.	.	PUNCT
ijtc-1155	209	1	based	base	VERB
ijtc-1155	209	2	on	on	ADP
ijtc-1155	209	3	the	the	DET
ijtc-1155	209	4	findings	finding	NOUN
ijtc-1155	209	5	of	of	ADP
ijtc-1155	209	6	this	this	DET
ijtc-1155	209	7	study	study	NOUN
ijtc-1155	209	8	,	,	PUNCT
ijtc-1155	209	9	profitability	profitability	NOUN
ijtc-1155	209	10	and	and	CCONJ
ijtc-1155	209	11	the	the	DET
ijtc-1155	209	12	independent	independent	PROPN
ijtc-1155	209	13	board	board	NOUN
ijtc-1155	209	14	of	of	ADP
ijtc-1155	209	15	commissioners	commissioner	NOUN
ijtc-1155	209	16	moderated	moderate	VERB
ijtc-1155	209	17	by	by	ADP
ijtc-1155	209	18	dividend	dividend	NOUN
ijtc-1155	209	19	policy	policy	NOUN
ijtc-1155	209	20	have	have	VERB
ijtc-1155	209	21	a	a	DET
ijtc-1155	209	22	considerable	considerable	ADJ
ijtc-1155	209	23	influence	influence	NOUN
ijtc-1155	209	24	on	on	ADP
ijtc-1155	209	25	the	the	DET
ijtc-1155	209	26	company	company	NOUN
ijtc-1155	209	27	's	's	PART
ijtc-1155	209	28	financial	financial	ADJ
ijtc-1155	209	29	performance	performance	NOUN
ijtc-1155	209	30	.	.	PUNCT
ijtc-1155	210	1	therefore	therefore	ADV
ijtc-1155	210	2	,	,	PUNCT
ijtc-1155	210	3	the	the	DET
ijtc-1155	210	4	implication	implication	NOUN
ijtc-1155	210	5	for	for	ADP
ijtc-1155	210	6	state	state	NOUN
ijtc-1155	210	7	-	-	PUNCT
ijtc-1155	210	8	owned	own	VERB
ijtc-1155	210	9	enterprises	enterprise	NOUN
ijtc-1155	210	10	is	be	AUX
ijtc-1155	210	11	advised	advise	VERB
ijtc-1155	210	12	to	to	PART
ijtc-1155	210	13	be	be	AUX
ijtc-1155	210	14	wiser	wise	ADJ
ijtc-1155	210	15	in	in	ADP
ijtc-1155	210	16	choosing	choose	VERB
ijtc-1155	210	17	good	good	ADJ
ijtc-1155	210	18	corporate	corporate	ADJ
ijtc-1155	210	19	governance	governance	NOUN
ijtc-1155	210	20	policies	policy	NOUN
ijtc-1155	210	21	that	that	PRON
ijtc-1155	210	22	suit	suit	VERB
ijtc-1155	210	23	the	the	DET
ijtc-1155	210	24	company	company	NOUN
ijtc-1155	210	25	,	,	PUNCT
ijtc-1155	210	26	and	and	CCONJ
ijtc-1155	210	27	must	must	AUX
ijtc-1155	210	28	also	also	ADV
ijtc-1155	210	29	pay	pay	VERB
ijtc-1155	210	30	attention	attention	NOUN
ijtc-1155	210	31	to	to	ADP
ijtc-1155	210	32	the	the	DET
ijtc-1155	210	33	company	company	NOUN
ijtc-1155	210	34	's	's	PART
ijtc-1155	210	35	ability	ability	NOUN
ijtc-1155	210	36	to	to	PART
ijtc-1155	210	37	generate	generate	VERB
ijtc-1155	210	38	profits	profit	NOUN
ijtc-1155	210	39	.	.	PUNCT
ijtc-1155	211	1	in	in	ADP
ijtc-1155	211	2	conclusion	conclusion	NOUN
ijtc-1155	211	3	,	,	PUNCT
ijtc-1155	211	4	this	this	DET
ijtc-1155	211	5	study	study	NOUN
ijtc-1155	211	6	shows	show	VERB
ijtc-1155	211	7	how	how	SCONJ
ijtc-1155	211	8	important	important	ADJ
ijtc-1155	211	9	good	good	ADJ
ijtc-1155	211	10	corporate	corporate	ADJ
ijtc-1155	211	11	governance	governance	NOUN
ijtc-1155	211	12	is	be	AUX
ijtc-1155	211	13	for	for	ADP
ijtc-1155	211	14	the	the	DET
ijtc-1155	211	15	running	running	NOUN
ijtc-1155	211	16	of	of	ADP
ijtc-1155	211	17	a	a	DET
ijtc-1155	211	18	company	company	NOUN
ijtc-1155	211	19	so	so	SCONJ
ijtc-1155	211	20	that	that	SCONJ
ijtc-1155	211	21	there	there	PRON
ijtc-1155	211	22	is	be	VERB
ijtc-1155	211	23	no	no	DET
ijtc-1155	211	24	decline	decline	NOUN
ijtc-1155	211	25	in	in	ADP
ijtc-1155	211	26	financial	financial	ADJ
ijtc-1155	211	27	performance	performance	NOUN
ijtc-1155	211	28	and	and	CCONJ
ijtc-1155	211	29	fraud	fraud	NOUN
ijtc-1155	211	30	in	in	ADP
ijtc-1155	211	31	financial	financial	ADJ
ijtc-1155	211	32	statements	statement	NOUN
ijtc-1155	211	33	.	.	PUNCT
ijtc-1155	212	1	future	future	ADJ
ijtc-1155	212	2	researchers	researcher	NOUN
ijtc-1155	212	3	are	be	AUX
ijtc-1155	212	4	expected	expect	VERB
ijtc-1155	212	5	to	to	PART
ijtc-1155	212	6	use	use	VERB
ijtc-1155	212	7	samples	sample	NOUN
ijtc-1155	212	8	from	from	ADP
ijtc-1155	212	9	all	all	DET
ijtc-1155	212	10	soes	soe	NOUN
ijtc-1155	212	11	and	and	CCONJ
ijtc-1155	212	12	an	an	DET
ijtc-1155	212	13	extended	extended	ADJ
ijtc-1155	212	14	observation	observation	NOUN
ijtc-1155	212	15	period	period	NOUN
ijtc-1155	212	16	to	to	PART
ijtc-1155	212	17	enable	enable	VERB
ijtc-1155	212	18	the	the	DET
ijtc-1155	212	19	generalization	generalization	NOUN
ijtc-1155	212	20	of	of	ADP
ijtc-1155	212	21	the	the	DET
ijtc-1155	212	22	study	study	NOUN
ijtc-1155	212	23	findings	finding	VERB
ijtc-1155	212	24	the	the	DET
ijtc-1155	212	25	level	level	NOUN
ijtc-1155	212	26	of	of	ADP
ijtc-1155	212	27	company	company	NOUN
ijtc-1155	212	28	profitability	profitability	NOUN
ijtc-1155	212	29	.	.	PUNCT
ijtc-1155	213	1	in	in	ADP
ijtc-1155	213	2	addition	addition	NOUN
ijtc-1155	213	3	,	,	PUNCT
ijtc-1155	213	4	future	future	NOUN
ijtc-1155	213	5	it	it	PRON
ijtc-1155	213	6	is	be	AUX
ijtc-1155	213	7	also	also	ADV
ijtc-1155	213	8	expected	expect	VERB
ijtc-1155	213	9	that	that	SCONJ
ijtc-1155	213	10	researchers	researcher	NOUN
ijtc-1155	213	11	would	would	AUX
ijtc-1155	213	12	measure	measure	VERB
ijtc-1155	213	13	variables	variable	NOUN
ijtc-1155	213	14	using	use	VERB
ijtc-1155	213	15	additional	additional	ADJ
ijtc-1155	213	16	proxies	proxy	NOUN
ijtc-1155	213	17	and	and	CCONJ
ijtc-1155	213	18	further	further	ADJ
ijtc-1155	213	19	researchers	researcher	NOUN
ijtc-1155	213	20	are	be	AUX
ijtc-1155	213	21	also	also	ADV
ijtc-1155	213	22	advised	advise	VERB
ijtc-1155	213	23	to	to	PART
ijtc-1155	213	24	add	add	VERB
ijtc-1155	213	25	other	other	ADJ
ijtc-1155	213	26	factors	factor	NOUN
ijtc-1155	213	27	to	to	PART
ijtc-1155	213	28	be	be	AUX
ijtc-1155	213	29	used	use	VERB
ijtc-1155	213	30	as	as	ADP
ijtc-1155	213	31	independent	independent	ADJ
ijtc-1155	213	32	variables	variable	NOUN
ijtc-1155	213	33	which	which	PRON
ijtc-1155	213	34	are	be	AUX
ijtc-1155	213	35	expected	expect	VERB
ijtc-1155	213	36	to	to	PART
ijtc-1155	213	37	explain	explain	VERB
ijtc-1155	213	38	and	and	CCONJ
ijtc-1155	213	39	also	also	ADV
ijtc-1155	213	40	predict	predict	VERB
ijtc-1155	213	41	and	and	CCONJ
ijtc-1155	213	42	study	study	VERB
ijtc-1155	213	43	the	the	DET
ijtc-1155	213	44	financial	financial	ADJ
ijtc-1155	213	45	performance	performance	NOUN
ijtc-1155	213	46	variables	variable	NOUN
ijtc-1155	213	47	of	of	ADP
ijtc-1155	213	48	the	the	DET
ijtc-1155	213	49	company	company	NOUN
ijtc-1155	213	50	.	.	PUNCT
ijtc-1155	214	1	reference	reference	NOUN
ijtc-1155	214	2	al	al	PROPN
ijtc-1155	214	3	-	-	PUNCT
ijtc-1155	214	4	ahdal	ahdal	PROPN
ijtc-1155	214	5	,	,	PUNCT
ijtc-1155	214	6	wm	wm	PROPN
ijtc-1155	214	7	,	,	PUNCT
ijtc-1155	214	8	alsamhi	alsamhi	PROPN
ijtc-1155	214	9	,	,	PUNCT
ijtc-1155	214	10	mh	mh	PROPN
ijtc-1155	214	11	,	,	PUNCT
ijtc-1155	214	12	tabash	tabash	PROPN
ijtc-1155	214	13	,	,	PUNCT
ijtc-1155	214	14	mi	mi	PROPN
ijtc-1155	214	15	,	,	PUNCT
ijtc-1155	214	16	&	&	CCONJ
ijtc-1155	214	17	farhan	farhan	PROPN
ijtc-1155	214	18	,	,	PUNCT
ijtc-1155	214	19	n.	n.	PROPN
ijtc-1155	214	20	(	(	PUNCT
ijtc-1155	214	21	2020	2020	NUM
ijtc-1155	214	22	)	)	PUNCT
ijtc-1155	214	23	.	.	PUNCT
ijtc-1155	215	1	dampak	dampak	PROPN
ijtc-1155	215	2	tata	tata	PROPN
ijtc-1155	215	3	kelola	kelola	PROPN
ijtc-1155	215	4	perusahaan	perusahaan	PROPN
ijtc-1155	215	5	terhadap	terhadap	PROPN
ijtc-1155	215	6	kinerja	kinerja	PROPN
ijtc-1155	215	7	keuangan	keuangan	PROPN
ijtc-1155	215	8	perusahaan	perusahaan	PROPN
ijtc-1155	215	9	-	-	PUNCT
ijtc-1155	215	10	perusahaan	perusahaan	PROPN
ijtc-1155	215	11	yang	yang	PROPN
ijtc-1155	215	12	terdaftar	terdaftar	PROPN
ijtc-1155	215	13	di	di	PROPN
ijtc-1155	215	14	india	india	PROPN
ijtc-1155	215	15	dan	dan	PROPN
ijtc-1155	215	16	gcc	gcc	PROPN
ijtc-1155	215	17	:	:	PUNCT
ijtc-1155	215	18	sebuah	sebuah	PROPN
ijtc-1155	215	19	penyelidikan	penyelidikan	PROPN
ijtc-1155	215	20	empiris	empiris	PROPN
ijtc-1155	215	21	.	.	PUNCT
ijtc-1155	216	1	penelitian	penelitian	PROPN
ijtc-1155	216	2	bisnis	bisnis	PROPN
ijtc-1155	216	3	dan	dan	PROPN
ijtc-1155	216	4	keuangan	keuangan	PROPN
ijtc-1155	216	5	internasional	internasional	NOUN
ijtc-1155	216	6	,	,	PUNCT
ijtc-1155	216	7	51	51	NUM
ijtc-1155	216	8	.	.	PUNCT
ijtc-1155	216	9	https://doi.org/https://doi.org/10.1016/j.ribaf.2019.101083	https://doi.org/https://doi.org/10.1016/j.ribaf.2019.101083	PROPN
ijtc-1155	216	10	alamsyah	alamsyah	PROPN
ijtc-1155	216	11	,	,	PUNCT
ijtc-1155	216	12	s.	s.	PROPN
ijtc-1155	216	13	(	(	PUNCT
ijtc-1155	216	14	2017	2017	NUM
ijtc-1155	216	15	)	)	PUNCT
ijtc-1155	216	16	.	.	PUNCT
ijtc-1155	217	1	pengaruh	pengaruh	PROPN
ijtc-1155	217	2	profitabilitas	profitabilita	VERB
ijtc-1155	217	3	terhadap	terhadap	PROPN
ijtc-1155	217	4	nilai	nilai	PROPN
ijtc-1155	217	5	perusahaan	perusahaan	PROPN
ijtc-1155	217	6	,	,	PUNCT
ijtc-1155	217	7	relevansi	relevansi	PROPN
ijtc-1155	217	8	nilai	nilai	PROPN
ijtc-1155	217	9	informasi	informasi	PROPN
ijtc-1155	217	10	akuntansi	akuntansi	PROPN
ijtc-1155	217	11	,	,	PUNCT
ijtc-1155	217	12	keputusan	keputusan	PROPN
ijtc-1155	217	13	investasi	investasi	PROPN
ijtc-1155	217	14	,	,	PUNCT
ijtc-1155	217	15	kebijakan	kebijakan	PROPN
ijtc-1155	217	16	dividen	dividen	PROPN
ijtc-1155	217	17	sebagai	sebagai	PROPN
ijtc-1155	217	18	variabel	variabel	PROPN
ijtc-1155	217	19	intervening	intervene	VERB
ijtc-1155	217	20	(	(	PUNCT
ijtc-1155	217	21	studi	studi	PROPN
ijtc-1155	217	22	empiris	empiris	PROPN
ijtc-1155	217	23	pada	pada	PROPN
ijtc-1155	217	24	perusahaan	perusahaan	PROPN
ijtc-1155	217	25	indeks	indeks	PROPN
ijtc-1155	217	26	kompas	kompas	PROPN
ijtc-1155	217	27	100	100	NUM
ijtc-1155	217	28	periode	periode	PROPN
ijtc-1155	217	29	2010	2010	NUM
ijtc-1155	217	30	-	-	SYM
ijtc-1155	217	31	2013	2013	NUM
ijtc-1155	217	32	)	)	PUNCT
ijtc-1155	217	33	.	.	PUNCT
ijtc-1155	218	1	competitive	competitive	ADJ
ijtc-1155	218	2	jurnal	jurnal	ADJ
ijtc-1155	218	3	akuntansi	akuntansi	PROPN
ijtc-1155	218	4	dan	dan	PROPN
ijtc-1155	218	5	keuangan	keuangan	PROPN
ijtc-1155	218	6	,	,	PUNCT
ijtc-1155	218	7	1(1	1(1	NUM
ijtc-1155	218	8	)	)	PUNCT
ijtc-1155	218	9	,	,	PUNCT
ijtc-1155	218	10	136	136	NUM
ijtc-1155	218	11	.	.	PUNCT
ijtc-1155	219	1	https://doi.org/10.31000/competitive.v1i1.112	https://doi.org/10.31000/competitive.v1i1.112	PROPN
ijtc-1155	219	2	aldila	aldila	PROPN
ijtc-1155	219	3	septiana	septiana	PROPN
ijtc-1155	219	4	m	m	PROPN
ijtc-1155	219	5	,	,	PUNCT
ijtc-1155	219	6	p.	p.	NOUN
ijtc-1155	219	7	(	(	PUNCT
ijtc-1155	219	8	2019	2019	NUM
ijtc-1155	219	9	)	)	PUNCT
ijtc-1155	219	10	.	.	PUNCT
ijtc-1155	220	1	analisis	analisis	ADJ
ijtc-1155	220	2	laporan	laporan	ADJ
ijtc-1155	220	3	keuangan	keuangan	NOUN
ijtc-1155	220	4	(	(	PUNCT
ijtc-1155	220	5	r.	r.	PROPN
ijtc-1155	220	6	hermawan	hermawan	PROPN
ijtc-1155	220	7	(	(	PUNCT
ijtc-1155	220	8	ed	ed	NOUN
ijtc-1155	220	9	,	,	PUNCT
ijtc-1155	220	10	)	)	PUNCT
ijtc-1155	220	11	;	;	PUNCT
ijtc-1155	220	12	1st	1st	ADJ
ijtc-1155	220	13	ed	ed	NOUN
ijtc-1155	220	14	.	.	PUNCT
ijtc-1155	220	15	)	)	PUNCT
ijtc-1155	220	16	.	.	PUNCT
ijtc-1155	221	1	penerbitan	penerbitan	PROPN
ijtc-1155	221	2	duta	duta	PROPN
ijtc-1155	221	3	media	medium	NOUN
ijtc-1155	221	4	.	.	PUNCT
ijtc-1155	222	1	anam	anam	PROPN
ijtc-1155	222	2	,	,	PUNCT
ijtc-1155	222	3	h.	h.	PROPN
ijtc-1155	222	4	,	,	PUNCT
ijtc-1155	222	5	&	&	CCONJ
ijtc-1155	222	6	hendra	hendra	PROPN
ijtc-1155	222	7	,	,	PUNCT
ijtc-1155	222	8	h.	h.	PROPN
ijtc-1155	222	9	(	(	PUNCT
ijtc-1155	222	10	2020	2020	NUM
ijtc-1155	222	11	)	)	PUNCT
ijtc-1155	222	12	.	.	PUNCT
ijtc-1155	223	1	pengaruh	pengaruh	VERB
ijtc-1155	223	2	good	good	ADJ
ijtc-1155	223	3	corporate	corporate	ADJ
ijtc-1155	223	4	governance	governance	NOUN
ijtc-1155	223	5	terhadap	terhadap	PROPN
ijtc-1155	223	6	kebijakan	kebijakan	AUX
ijtc-1155	223	7	dividen	dividen	PROPN
ijtc-1155	223	8	pada	pada	PROPN
ijtc-1155	223	9	perusahaan	perusahaan	PROPN
ijtc-1155	223	10	nonkeuangan	nonkeuangan	NOUN
ijtc-1155	223	11	.	.	PUNCT
ijtc-1155	224	1	jurnal	jurnal	ADJ
ijtc-1155	224	2	geoekonomi	geoekonomi	NOUN
ijtc-1155	224	3	,	,	PUNCT
ijtc-1155	224	4	11(2	11(2	NOUN
ijtc-1155	224	5	)	)	PUNCT
ijtc-1155	224	6	,	,	PUNCT
ijtc-1155	224	7	213–228	213–228	NUM
ijtc-1155	224	8	.	.	PUNCT
ijtc-1155	225	1	https://doi.org/10.36277/geoekonomi.v11i2.126	https://doi.org/10.36277/geoekonomi.v11i2.126	NOUN
ijtc-1155	225	2	apriliana	apriliana	PROPN
ijtc-1155	225	3	,	,	PUNCT
ijtc-1155	225	4	&	&	CCONJ
ijtc-1155	225	5	fidiana	fidiana	PROPN
ijtc-1155	225	6	.	.	PUNCT
ijtc-1155	226	1	(	(	PUNCT
ijtc-1155	226	2	2021	2021	NUM
ijtc-1155	226	3	)	)	PUNCT
ijtc-1155	226	4	.	.	PUNCT
ijtc-1155	227	1	pengaruh	pengaruh	VERB
ijtc-1155	227	2	good	good	ADJ
ijtc-1155	227	3	corporate	corporate	ADJ
ijtc-1155	227	4	governance	governance	NOUN
ijtc-1155	227	5	dan	dan	PROPN
ijtc-1155	227	6	pertumbuhan	pertumbuhan	PROPN
ijtc-1155	227	7	laba	laba	PROPN
ijtc-1155	227	8	terhadap	terhadap	PROPN
ijtc-1155	227	9	nilai	nilai	PROPN
ijtc-1155	227	10	perusahaan	perusahaan	PROPN
ijtc-1155	227	11	.	.	PROPN
ijtc-1155	228	1	jurnal	jurnal	PROPN
ijtc-1155	228	2	ilmu	ilmu	PROPN
ijtc-1155	228	3	dan	dan	PROPN
ijtc-1155	228	4	riset	riset	PROPN
ijtc-1155	228	5	akuntansi	akuntansi	PROPN
ijtc-1155	228	6	,	,	PUNCT
ijtc-1155	228	7	10(6	10(6	NOUN
ijtc-1155	228	8	)	)	PUNCT
ijtc-1155	228	9	,	,	PUNCT
ijtc-1155	228	10	1–17	1–17	PROPN
ijtc-1155	228	11	.	.	PUNCT
ijtc-1155	229	1	ardiani	ardiani	PROPN
ijtc-1155	229	2	,	,	PUNCT
ijtc-1155	229	3	d.	d.	PROPN
ijtc-1155	229	4	eka	eka	PROPN
ijtc-1155	229	5	,	,	PUNCT
ijtc-1155	229	6	hermuningsih	hermuningsih	PROPN
ijtc-1155	229	7	,	,	PUNCT
ijtc-1155	229	8	s.	s.	PROPN
ijtc-1155	229	9	,	,	PUNCT
ijtc-1155	229	10	&	&	CCONJ
ijtc-1155	229	11	kusumawardani	kusumawardani	PROPN
ijtc-1155	229	12	,	,	PUNCT
ijtc-1155	229	13	r.	r.	PROPN
ijtc-1155	229	14	(	(	PUNCT
ijtc-1155	229	15	2021	2021	NUM
ijtc-1155	229	16	)	)	PUNCT
ijtc-1155	229	17	.	.	PUNCT
ijtc-1155	230	1	pengaruh	pengaruh	NOUN
ijtc-1155	230	2	kebijakan	kebijakan	PROPN
ijtc-1155	230	3	dividen	dividen	PROPN
ijtc-1155	230	4	,	,	PUNCT
ijtc-1155	230	5	kebijakan	kebijakan	PROPN
ijtc-1155	230	6	hutang	hutang	PROPN
ijtc-1155	230	7	,	,	PUNCT
ijtc-1155	230	8	profitabilitas	profitabilitas	PROPN
ijtc-1155	230	9	dan	dan	PROPN
ijtc-1155	230	10	kepemilikan	kepemilikan	PROPN
ijtc-1155	230	11	manajerial	manajerial	PROPN
ijtc-1155	230	12	terhadap	terhadap	PROPN
ijtc-1155	230	13	nilai	nilai	PROPN
ijtc-1155	230	14	perusahaan	perusahaan	PROPN
ijtc-1155	230	15	yang	yang	PROPN
ijtc-1155	230	16	terdaftar	terdaftar	PROPN
ijtc-1155	230	17	di	di	PROPN
ijtc-1155	230	18	bursa	bursa	PROPN
ijtc-1155	230	19	efek	efek	NOUN
ijtc-1155	230	20	indonesia	indonesia	PROPN
ijtc-1155	230	21	tahun	tahun	PROPN
ijtc-1155	230	22	2015	2015	NUM
ijtc-1155	230	23	-	-	SYM
ijtc-1155	230	24	2019	2019	NUM
ijtc-1155	230	25	.	.	PUNCT
ijtc-1155	231	1	stability	stability	NOUN
ijtc-1155	231	2	:	:	PUNCT
ijtc-1155	231	3	journal	journal	NOUN
ijtc-1155	231	4	of	of	ADP
ijtc-1155	231	5	management	management	NOUN
ijtc-1155	231	6	and	and	CCONJ
ijtc-1155	231	7	business	business	NOUN
ijtc-1155	231	8	,	,	PUNCT
ijtc-1155	231	9	4(1	4(1	NOUN
ijtc-1155	231	10	)	)	PUNCT
ijtc-1155	231	11	,	,	PUNCT
ijtc-1155	231	12	15–27	15–27	NUM
ijtc-1155	231	13	.	.	PUNCT
ijtc-1155	232	1	https://doi.org/10.26877/sta.v4i1.8186	https://doi.org/10.26877/sta.v4i1.8186	PROPN
ijtc-1155	232	2	budiadnyani	budiadnyani	PROPN
ijtc-1155	232	3	,	,	PUNCT
ijtc-1155	232	4	n.	n.	PROPN
ijtc-1155	232	5	p.	p.	PROPN
ijtc-1155	232	6	(	(	PUNCT
ijtc-1155	232	7	2020	2020	NUM
ijtc-1155	232	8	)	)	PUNCT
ijtc-1155	232	9	.	.	PUNCT
ijtc-1155	233	1	pengaruh	pengaruh	NOUN
ijtc-1155	233	2	kompensasi	kompensasi	NOUN
ijtc-1155	233	3	manajemen	manajeman	NOUN
ijtc-1155	233	4	pada	pada	PROPN
ijtc-1155	233	5	penghindaran	penghindaran	VERB
ijtc-1155	233	6	pajak	pajak	PROPN
ijtc-1155	233	7	dengan	dengan	PROPN
ijtc-1155	233	8	kepemilikan	kepemilikan	PROPN
ijtc-1155	233	9	instutisional	instutisional	PROPN
ijtc-1155	233	10	sebagai	sebagai	PROPN
ijtc-1155	233	11	variabel	variabel	PROPN
ijtc-1155	233	12	pemoderasi	pemoderasi	PROPN
ijtc-1155	233	13	.	.	PUNCT
ijtc-1155	234	1	jurnal	jurnal	ADJ
ijtc-1155	234	2	ilmiah	ilmiah	PROPN
ijtc-1155	234	3	akuntansi	akuntansi	PROPN
ijtc-1155	234	4	dan	dan	PROPN
ijtc-1155	234	5	bisnis	bisnis	PROPN
ijtc-1155	234	6	,	,	PUNCT
ijtc-1155	234	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	234	8	good	good	ADJ
ijtc-1155	234	9	corporate	corporate	ADJ
ijtc-1155	234	10	governance	governance	NOUN
ijtc-1155	234	11	,	,	PUNCT
ijtc-1155	234	12	profitability	profitability	NOUN
ijtc-1155	234	13	and	and	CCONJ
ijtc-1155	234	14	institutional	institutional	ADJ
ijtc-1155	234	15	ownership	ownership	NOUN
ijtc-1155	234	16	on	on	ADP
ijtc-1155	234	17	corporate	corporate	ADJ
ijtc-1155	234	18	financial	financial	ADJ
ijtc-1155	234	19	performance	performance	NOUN
ijtc-1155	234	20	moderated	moderate	VERB
ijtc-1155	234	21	by	by	ADP
ijtc-1155	234	22	dividend	dividend	NOUN
ijtc-1155	234	23	policy	policy	NOUN
ijtc-1155	234	24	azahra	azahra	NOUN
ijtc-1155	234	25	,	,	PUNCT
ijtc-1155	234	26	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	234	27	,	,	PUNCT
ijtc-1155	234	28	puriayu	puriayu	VERB
ijtc-1155	234	29	,	,	PUNCT
ijtc-1155	234	30	and	and	CCONJ
ijtc-1155	234	31	yulianto	yulianto	NOUN
ijtc-1155	234	32	663	663	NUM
ijtc-1155	234	33	|	|	ADV
ijtc-1155	234	34	ilomata	ilomata	PROPN
ijtc-1155	234	35	international	international	ADJ
ijtc-1155	234	36	journal	journal	NOUN
ijtc-1155	234	37	of	of	ADP
ijtc-1155	234	38	tax	tax	PROPN
ijtc-1155	234	39	&	&	CCONJ
ijtc-1155	234	40	accounting	account	VERB
ijtc-1155	234	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	234	42	5(1	5(1	NUM
ijtc-1155	234	43	)	)	PUNCT
ijtc-1155	234	44	,	,	PUNCT
ijtc-1155	234	45	67–90	67–90	NOUN
ijtc-1155	234	46	.	.	PUNCT
ijtc-1155	235	1	https://doi.org/10.38043/jiab.v5i1.2429	https://doi.org/10.38043/jiab.v5i1.2429	PROPN
ijtc-1155	235	2	budiasih	budiasih	PROPN
ijtc-1155	235	3	,	,	PUNCT
ijtc-1155	235	4	y.	y.	PROPN
ijtc-1155	235	5	,	,	PUNCT
ijtc-1155	235	6	fitri	fitri	ADJ
ijtc-1155	235	7	,	,	PUNCT
ijtc-1155	235	8	renaldi	renaldi	ADJ
ijtc-1155	235	9	,	,	PUNCT
ijtc-1155	235	10	v.	v.	ADV
ijtc-1155	235	11	,	,	PUNCT
ijtc-1155	235	12	sutarsa	sutarsa	NOUN
ijtc-1155	235	13	,	,	PUNCT
ijtc-1155	235	14	m.	m.	NOUN
ijtc-1155	235	15	,	,	PUNCT
ijtc-1155	235	16	&	&	CCONJ
ijtc-1155	235	17	sevendy	sevendy	NOUN
ijtc-1155	235	18	,	,	PUNCT
ijtc-1155	235	19	t.	t.	NOUN
ijtc-1155	235	20	(	(	PUNCT
ijtc-1155	235	21	2023	2023	NUM
ijtc-1155	235	22	)	)	PUNCT
ijtc-1155	235	23	.	.	PUNCT
ijtc-1155	236	1	kebijakan	kebijakan	PROPN
ijtc-1155	236	2	dividen	dividen	PROPN
ijtc-1155	236	3	sebagai	sebagai	PROPN
ijtc-1155	236	4	moderasi	moderasi	PROPN
ijtc-1155	236	5	profitabilitas	profitabilitas	PROPN
ijtc-1155	236	6	terhadap	terhadap	PROPN
ijtc-1155	236	7	nilai	nilai	PROPN
ijtc-1155	236	8	perusahaan	perusahaan	PROPN
ijtc-1155	236	9	.	.	PROPN
ijtc-1155	237	1	08(july	08(july	NUM
ijtc-1155	237	2	)	)	PUNCT
ijtc-1155	238	1	,	,	PUNCT
ijtc-1155	238	2	1–23	1–23	PROPN
ijtc-1155	238	3	.	.	PUNCT
ijtc-1155	238	4	cahyadi	cahyadi	PROPN
ijtc-1155	238	5	,	,	PUNCT
ijtc-1155	238	6	r.	r.	PROPN
ijtc-1155	238	7	t.	t.	PROPN
ijtc-1155	238	8	,	,	PUNCT
ijtc-1155	238	9	purwanti	purwanti	PROPN
ijtc-1155	238	10	,	,	PUNCT
ijtc-1155	238	11	l.	l.	PROPN
ijtc-1155	238	12	,	,	PUNCT
ijtc-1155	238	13	&	&	CCONJ
ijtc-1155	238	14	mardiati	mardiati	PROPN
ijtc-1155	238	15	,	,	PUNCT
ijtc-1155	238	16	e.	e.	PROPN
ijtc-1155	238	17	(	(	PUNCT
ijtc-1155	238	18	2018	2018	NUM
ijtc-1155	238	19	)	)	PUNCT
ijtc-1155	238	20	.	.	PUNCT
ijtc-1155	239	1	pengaruh	pengaruh	NOUN
ijtc-1155	239	2	profitabilitas	profitabilita	NOUN
ijtc-1155	239	3	,	,	PUNCT
ijtc-1155	239	4	dewan	dewan	PROPN
ijtc-1155	239	5	komisaris	komisaris	PROPN
ijtc-1155	239	6	,	,	PUNCT
ijtc-1155	239	7	komisaris	komisaris	PROPN
ijtc-1155	239	8	independen	independen	PROPN
ijtc-1155	239	9	dan	dan	PROPN
ijtc-1155	239	10	risiko	risiko	PROPN
ijtc-1155	239	11	idiosinkratis	idiosinkratis	PROPN
ijtc-1155	239	12	terhadap	terhadap	PROPN
ijtc-1155	239	13	dividend	dividend	PROPN
ijtc-1155	239	14	payout	payout	NOUN
ijtc-1155	239	15	ratio	ratio	NOUN
ijtc-1155	239	16	.	.	PUNCT
ijtc-1155	240	1	jurnal	jurnal	PROPN
ijtc-1155	240	2	economia	economia	PROPN
ijtc-1155	240	3	,	,	PUNCT
ijtc-1155	240	4	14(1	14(1	NUM
ijtc-1155	240	5	)	)	PUNCT
ijtc-1155	240	6	,	,	PUNCT
ijtc-1155	240	7	99	99	NUM
ijtc-1155	240	8	.	.	NOUN
ijtc-1155	240	9	https://doi.org/10.21831/economia.v14i1.19404	https://doi.org/10.21831/economia.v14i1.19404	X
ijtc-1155	240	10	fitriani	fitriani	NOUN
ijtc-1155	240	11	,	,	PUNCT
ijtc-1155	240	12	a.	a.	NOUN
ijtc-1155	240	13	(	(	PUNCT
ijtc-1155	240	14	2020	2020	NUM
ijtc-1155	240	15	)	)	PUNCT
ijtc-1155	240	16	.	.	PUNCT
ijtc-1155	241	1	pengaruh	pengaruh	NOUN
ijtc-1155	241	2	profitabilitas	profitabilita	NOUN
ijtc-1155	241	3	,	,	PUNCT
ijtc-1155	241	4	komite	komite	ADJ
ijtc-1155	241	5	audit	audit	PROPN
ijtc-1155	241	6	dan	dan	PROPN
ijtc-1155	241	7	kepemilikan	kepemilikan	PROPN
ijtc-1155	241	8	asing	asing	PROPN
ijtc-1155	241	9	terhadap	terhadap	PROPN
ijtc-1155	241	10	kebijakan	kebijakan	PROPN
ijtc-1155	241	11	dividen	dividen	PROPN
ijtc-1155	241	12	(	(	PUNCT
ijtc-1155	241	13	studi	studi	PROPN
ijtc-1155	241	14	pada	pada	PROPN
ijtc-1155	241	15	perusahaan	perusahaan	PROPN
ijtc-1155	241	16	properti	properti	PROPN
ijtc-1155	241	17	,	,	PUNCT
ijtc-1155	241	18	real	real	ADJ
ijtc-1155	241	19	estate	estate	NOUN
ijtc-1155	241	20	dan	dan	PROPN
ijtc-1155	241	21	konstruksi	konstruksi	PROPN
ijtc-1155	241	22	bangunan	bangunan	PROPN
ijtc-1155	241	23	yang	yang	PROPN
ijtc-1155	241	24	terdaftar	terdaftar	PROPN
ijtc-1155	241	25	di	di	PROPN
ijtc-1155	241	26	bursa	bursa	PROPN
ijtc-1155	241	27	efek	efek	NOUN
ijtc-1155	241	28	indonesia	indonesia	PROPN
ijtc-1155	241	29	tahun	tahun	PROPN
ijtc-1155	241	30	2014	2014	NUM
ijtc-1155	241	31	-	-	SYM
ijtc-1155	241	32	2018	2018	NUM
ijtc-1155	241	33	)	)	PUNCT
ijtc-1155	241	34	(	(	PUNCT
ijtc-1155	241	35	the	the	DET
ijtc-1155	241	36	effect	effect	NOUN
ijtc-1155	241	37	of	of	ADP
ijtc-1155	241	38	profitability	profitability	NOUN
ijtc-1155	241	39	,	,	PUNCT
ijtc-1155	241	40	audit	audit	NOUN
ijtc-1155	241	41	c.	c.	NOUN
ijtc-1155	241	42	vii(1	vii(1	PROPN
ijtc-1155	241	43	)	)	PUNCT
ijtc-1155	241	44	,	,	PUNCT
ijtc-1155	241	45	59–65	59–65	NUM
ijtc-1155	241	46	.	.	PUNCT
ijtc-1155	242	1	hanisah	hanisah	PROPN
ijtc-1155	242	2	,	,	PUNCT
ijtc-1155	242	3	titisari	titisari	ADJ
ijtc-1155	242	4	,	,	PUNCT
ijtc-1155	242	5	&	&	CCONJ
ijtc-1155	242	6	nurlaela	nurlaela	PROPN
ijtc-1155	242	7	.	.	PUNCT
ijtc-1155	243	1	(	(	PUNCT
ijtc-1155	243	2	2019	2019	NUM
ijtc-1155	243	3	)	)	PUNCT
ijtc-1155	243	4	.	.	PUNCT
ijtc-1155	244	1	kinerja	kinerja	PROPN
ijtc-1155	244	2	keuangan	keuangan	PROPN
ijtc-1155	244	3	dan	dan	PROPN
ijtc-1155	244	4	pertumbuhan	pertumbuhan	PROPN
ijtc-1155	244	5	laba	laba	PROPN
ijtc-1155	244	6	.	.	PUNCT
ijtc-1155	245	1	edunomika	edunomika	PROPN
ijtc-1155	245	2	,	,	PUNCT
ijtc-1155	245	3	3(1	3(1	NUM
ijtc-1155	245	4	)	)	PUNCT
ijtc-1155	245	5	,	,	PUNCT
ijtc-1155	245	6	52–59	52–59	NUM
ijtc-1155	245	7	.	.	PUNCT
ijtc-1155	246	1	https://jurnal.stie-aas.ac.id/index.php/jie/article/view/410/261	https://jurnal.stie-aas.ac.id/index.php/jie/article/view/410/261	PROPN
ijtc-1155	246	2	hunafah	hunafah	PROPN
ijtc-1155	246	3	,	,	PUNCT
ijtc-1155	246	4	d.	d.	PROPN
ijtc-1155	246	5	r.	r.	PROPN
ijtc-1155	246	6	,	,	PUNCT
ijtc-1155	246	7	zahwa	zahwa	PROPN
ijtc-1155	246	8	,	,	PUNCT
ijtc-1155	246	9	s.	s.	PROPN
ijtc-1155	246	10	f.	f.	PROPN
ijtc-1155	246	11	,	,	PUNCT
ijtc-1155	246	12	&	&	CCONJ
ijtc-1155	246	13	hasnawati	hasnawati	NOUN
ijtc-1155	246	14	.	.	PUNCT
ijtc-1155	247	1	(	(	PUNCT
ijtc-1155	247	2	2022	2022	NUM
ijtc-1155	247	3	)	)	PUNCT
ijtc-1155	247	4	.	.	PUNCT
ijtc-1155	248	1	pengaruh	pengaruh	NOUN
ijtc-1155	248	2	ukuran	ukuran	PROPN
ijtc-1155	248	3	perusahaan	perusahaan	PROPN
ijtc-1155	248	4	,	,	PUNCT
ijtc-1155	248	5	pertumbuhan	pertumbuhan	PROPN
ijtc-1155	248	6	perusahaan	perusahaan	PROPN
ijtc-1155	248	7	,	,	PUNCT
ijtc-1155	248	8	kepemilikan	kepemilikan	PROPN
ijtc-1155	248	9	saham	saham	PROPN
ijtc-1155	248	10	publik	publik	PROPN
ijtc-1155	248	11	dan	dan	PROPN
ijtc-1155	248	12	profitabilitas	profitabilitas	PROPN
ijtc-1155	248	13	terhadap	terhadap	PROPN
ijtc-1155	248	14	pengungkapan	pengungkapan	PROPN
ijtc-1155	248	15	csr	csr	PROPN
ijtc-1155	248	16	selama	selama	PROPN
ijtc-1155	248	17	masa	masa	PROPN
ijtc-1155	248	18	pandemi	pandemi	ADP
ijtc-1155	248	19	covid-19	covid-19	PROPN
ijtc-1155	248	20	.	.	PUNCT
ijtc-1155	249	1	jurnal	jurnal	PROPN
ijtc-1155	249	2	ekonomi	ekonomi	PROPN
ijtc-1155	249	3	trisakti	trisakti	PROPN
ijtc-1155	249	4	,	,	PUNCT
ijtc-1155	249	5	2(2	2(2	NUM
ijtc-1155	249	6	)	)	PUNCT
ijtc-1155	249	7	,	,	PUNCT
ijtc-1155	249	8	1615–1628	1615–1628	NUM
ijtc-1155	249	9	.	.	PUNCT
ijtc-1155	250	1	https://doi.org/10.25105/jet.v2i2.14999	https://doi.org/10.25105/jet.v2i2.14999	PROPN
ijtc-1155	250	2	intia	intia	PROPN
ijtc-1155	250	3	,	,	PUNCT
ijtc-1155	250	4	l.	l.	PROPN
ijtc-1155	250	5	c.	c.	PROPN
ijtc-1155	250	6	,	,	PUNCT
ijtc-1155	250	7	&	&	CCONJ
ijtc-1155	250	8	azizah	azizah	PROPN
ijtc-1155	250	9	,	,	PUNCT
ijtc-1155	250	10	s.	s.	PROPN
ijtc-1155	250	11	n.	n.	PROPN
ijtc-1155	250	12	(	(	PUNCT
ijtc-1155	250	13	2021	2021	NUM
ijtc-1155	250	14	)	)	PUNCT
ijtc-1155	250	15	.	.	PUNCT
ijtc-1155	251	1	pengaruh	pengaruh	PROPN
ijtc-1155	251	2	dewan	dewan	PROPN
ijtc-1155	251	3	direksi	direksi	PROPN
ijtc-1155	251	4	,	,	PUNCT
ijtc-1155	251	5	dewan	dewan	PROPN
ijtc-1155	251	6	komisaris	komisaris	PROPN
ijtc-1155	251	7	independen	independen	PROPN
ijtc-1155	251	8	,	,	PUNCT
ijtc-1155	251	9	dan	dan	PROPN
ijtc-1155	251	10	dewan	dewan	PROPN
ijtc-1155	251	11	pengawas	pengawa	VERB
ijtc-1155	251	12	syariah	syariah	PROPN
ijtc-1155	251	13	terhadap	terhadap	PROPN
ijtc-1155	251	14	kinerja	kinerja	PROPN
ijtc-1155	251	15	keuangan	keuangan	PROPN
ijtc-1155	251	16	perbankan	perbankan	PROPN
ijtc-1155	251	17	syariah	syariah	PROPN
ijtc-1155	251	18	di	di	PROPN
ijtc-1155	251	19	indonesia	indonesia	PROPN
ijtc-1155	251	20	.	.	PUNCT
ijtc-1155	252	1	jurnal	jurnal	PROPN
ijtc-1155	252	2	riset	riset	PROPN
ijtc-1155	252	3	keuangan	keuangan	PROPN
ijtc-1155	252	4	dan	dan	PROPN
ijtc-1155	252	5	akuntansi	akuntansi	PROPN
ijtc-1155	252	6	,	,	PUNCT
ijtc-1155	252	7	7(2	7(2	NUM
ijtc-1155	252	8	)	)	PUNCT
ijtc-1155	252	9	,	,	PUNCT
ijtc-1155	252	10	46–59	46–59	PROPN
ijtc-1155	252	11	.	.	PUNCT
ijtc-1155	253	1	https://doi.org/10.25134/jrka.v7i2.4860	https://doi.org/10.25134/jrka.v7i2.4860	PROPN
ijtc-1155	253	2	ishaka	ishaka	ADV
ijtc-1155	253	3	,	,	PUNCT
ijtc-1155	253	4	y.	y.	PROPN
ijtc-1155	253	5	,	,	PUNCT
ijtc-1155	253	6	mohammed	mohammed	PROPN
ijtc-1155	253	7	,	,	PUNCT
ijtc-1155	253	8	n.	n.	PROPN
ijtc-1155	253	9	a.	a.	PROPN
ijtc-1155	253	10	,	,	PUNCT
ijtc-1155	253	11	yahaya	yahaya	PROPN
ijtc-1155	253	12	,	,	PUNCT
ijtc-1155	253	13	o.	o.	PROPN
ijtc-1155	253	14	a.	a.	PROPN
ijtc-1155	253	15	,	,	PUNCT
ijtc-1155	253	16	&	&	CCONJ
ijtc-1155	253	17	agbi	agbi	PROPN
ijtc-1155	253	18	,	,	PUNCT
ijtc-1155	253	19	s.	s.	PROPN
ijtc-1155	253	20	e.	e.	PROPN
ijtc-1155	253	21	(	(	PUNCT
ijtc-1155	253	22	2023	2023	NUM
ijtc-1155	253	23	)	)	PUNCT
ijtc-1155	253	24	.	.	PUNCT
ijtc-1155	253	25	audit	audit	NOUN
ijtc-1155	253	26	committee	committee	PROPN
ijtc-1155	253	27	and	and	CCONJ
ijtc-1155	253	28	audit	audit	NOUN
ijtc-1155	253	29	report	report	NOUN
ijtc-1155	253	30	lag	lag	NOUN
ijtc-1155	253	31	:	:	PUNCT
ijtc-1155	253	32	moderating	moderate	VERB
ijtc-1155	253	33	role	role	NOUN
ijtc-1155	253	34	of	of	ADP
ijtc-1155	253	35	ownership	ownership	NOUN
ijtc-1155	253	36	concentration	concentration	NOUN
ijtc-1155	253	37	of	of	ADP
ijtc-1155	253	38	listed	list	VERB
ijtc-1155	253	39	consumer	consumer	NOUN
ijtc-1155	253	40	goods	good	NOUN
ijtc-1155	253	41	firms	firm	NOUN
ijtc-1155	253	42	in	in	ADP
ijtc-1155	253	43	nigeria	nigeria	PROPN
ijtc-1155	253	44	.	.	PUNCT
ijtc-1155	254	1	european	european	PROPN
ijtc-1155	254	2	journal	journal	PROPN
ijtc-1155	254	3	of	of	ADP
ijtc-1155	254	4	accounting	accounting	NOUN
ijtc-1155	254	5	,	,	PUNCT
ijtc-1155	254	6	auditing	auditing	NOUN
ijtc-1155	254	7	and	and	CCONJ
ijtc-1155	254	8	finance	finance	NOUN
ijtc-1155	254	9	research	research	NOUN
ijtc-1155	254	10	,	,	PUNCT
ijtc-1155	254	11	11(7	11(7	NUM
ijtc-1155	254	12	)	)	PUNCT
ijtc-1155	254	13	,	,	PUNCT
ijtc-1155	254	14	77–100	77–100	PROPN
ijtc-1155	254	15	.	.	PUNCT
ijtc-1155	255	1	https://doi.org/10.37745/ejaafr.2013/vol11n777100	https://doi.org/10.37745/ejaafr.2013/vol11n777100	PROPN
ijtc-1155	255	2	jatiningrum	jatiningrum	PROPN
ijtc-1155	255	3	,	,	PUNCT
ijtc-1155	255	4	c.	c.	PROPN
ijtc-1155	255	5	,	,	PUNCT
ijtc-1155	255	6	agrianti	agrianti	PROPN
ijtc-1155	255	7	,	,	PUNCT
ijtc-1155	255	8	k.	k.	PROPN
ijtc-1155	255	9	,	,	PUNCT
ijtc-1155	255	10	silfi	silfi	PROPN
ijtc-1155	255	11	,	,	PUNCT
ijtc-1155	255	12	a.	a.	NOUN
ijtc-1155	255	13	,	,	PUNCT
ijtc-1155	255	14	d	d	PROPN
ijtc-1155	255	15	,	,	PUNCT
ijtc-1155	255	16	y.	y.	PROPN
ijtc-1155	255	17	l.	l.	PROPN
ijtc-1155	255	18	,	,	PUNCT
ijtc-1155	255	19	a	a	PRON
ijtc-1155	255	20	,	,	PUNCT
ijtc-1155	255	21	r.	r.	PROPN
ijtc-1155	255	22	,	,	PUNCT
ijtc-1155	255	23	&	&	CCONJ
ijtc-1155	255	24	dimuk	dimuk	PROPN
ijtc-1155	255	25	.	.	PROPN
ijtc-1155	255	26	,	,	PUNCT
ijtc-1155	255	27	m.	m.	NOUN
ijtc-1155	255	28	(	(	PUNCT
ijtc-1155	255	29	2021	2021	NUM
ijtc-1155	255	30	)	)	PUNCT
ijtc-1155	255	31	.	.	PUNCT
ijtc-1155	256	1	the	the	DET
ijtc-1155	256	2	jatiningrum	jatiningrum	NOUN
ijtc-1155	256	3	.	.	PUNCT
ijtc-1155	257	1	fauzi	fauzi	PROPN
ijtc-1155	257	2	,	,	PUNCT
ijtc-1155	257	3	utami	utami	PROPN
ijtc-1155	257	4	&	&	CCONJ
ijtc-1155	257	5	kassim	kassim	PROPN
ijtc-1155	257	6	mitigate	mitigate	PROPN
ijtc-1155	257	7	type	type	PROPN
ijtc-1155	257	8	ii	ii	PROPN
ijtc-1155	257	9	agency	agency	NOUN
ijtc-1155	257	10	conflict	conflict	NOUN
ijtc-1155	257	11	through	through	ADP
ijtc-1155	257	12	good	good	ADJ
ijtc-1155	257	13	corporate	corporate	ADJ
ijtc-1155	257	14	governance	governance	NOUN
ijtc-1155	257	15	and	and	CCONJ
ijtc-1155	257	16	disclosure	disclosure	NOUN
ijtc-1155	257	17	quality	quality	NOUN
ijtc-1155	257	18	16	16	NUM
ijtc-1155	257	19	investigation	investigation	NOUN
ijtc-1155	257	20	of	of	ADP
ijtc-1155	257	21	ownership	ownership	NOUN
ijtc-1155	257	22	concentration	concentration	NOUN
ijtc-1155	257	23	and	and	CCONJ
ijtc-1155	257	24	board	board	NOUN
ijtc-1155	257	25	composition	composition	NOUN
ijtc-1155	257	26	on	on	ADP
ijtc-1155	257	27	disclosure	disclosure	NOUN
ijtc-1155	257	28	quality	quality	NOUN
ijtc-1155	257	29	in	in	ADP
ijtc-1155	257	30	the	the	DET
ijtc-1155	257	31	context	context	NOUN
ijtc-1155	257	32	of	of	ADP
ijtc-1155	257	33	minority	minority	NOUN
ijtc-1155	257	34	expropriati	expropriati	PROPN
ijtc-1155	257	35	.	.	PUNCT
ijtc-1155	258	1	linguistica	linguistica	PROPN
ijtc-1155	258	2	antverpiensia	antverpiensia	PROPN
ijtc-1155	258	3	,	,	PUNCT
ijtc-1155	258	4	3(1	3(1	NUM
ijtc-1155	258	5	)	)	PUNCT
ijtc-1155	258	6	,	,	PUNCT
ijtc-1155	258	7	1298–1310	1298–1310	NUM
ijtc-1155	258	8	.	.	PUNCT
ijtc-1155	258	9	lailiyah	lailiyah	PROPN
ijtc-1155	258	10	,	,	PUNCT
ijtc-1155	258	11	c.	c.	PROPN
ijtc-1155	258	12	z.	z.	PROPN
ijtc-1155	258	13	,	,	PUNCT
ijtc-1155	258	14	massela	massela	PROPN
ijtc-1155	258	15	,	,	PUNCT
ijtc-1155	258	16	a.	a.	NOUN
ijtc-1155	258	17	,	,	PUNCT
ijtc-1155	258	18	yulianto	yulianto	NOUN
ijtc-1155	258	19	,	,	PUNCT
ijtc-1155	258	20	a.	a.	PROPN
ijtc-1155	258	21	,	,	PUNCT
ijtc-1155	258	22	&	&	CCONJ
ijtc-1155	258	23	khalid	khalid	PROPN
ijtc-1155	258	24	,	,	PUNCT
ijtc-1155	258	25	a.	a.	NOUN
ijtc-1155	258	26	a.	a.	NOUN
ijtc-1155	258	27	(	(	PUNCT
ijtc-1155	258	28	2024	2024	NUM
ijtc-1155	258	29	)	)	PUNCT
ijtc-1155	258	30	.	.	PUNCT
ijtc-1155	259	1	impact	impact	NOUN
ijtc-1155	259	2	of	of	ADP
ijtc-1155	259	3	corporate	corporate	ADJ
ijtc-1155	259	4	social	social	ADJ
ijtc-1155	259	5	responsibility	responsibility	NOUN
ijtc-1155	259	6	,	,	PUNCT
ijtc-1155	259	7	profitability	profitability	NOUN
ijtc-1155	259	8	,	,	PUNCT
ijtc-1155	259	9	leverage	leverage	NOUN
ijtc-1155	259	10	,	,	PUNCT
ijtc-1155	259	11	and	and	CCONJ
ijtc-1155	259	12	capital	capital	NOUN
ijtc-1155	259	13	intensity	intensity	NOUN
ijtc-1155	259	14	on	on	ADP
ijtc-1155	259	15	tax	tax	NOUN
ijtc-1155	259	16	aggressiveness	aggressiveness	NOUN
ijtc-1155	259	17	:	:	PUNCT
ijtc-1155	259	18	the	the	DET
ijtc-1155	259	19	moderating	moderate	VERB
ijtc-1155	259	20	role	role	NOUN
ijtc-1155	259	21	of	of	ADP
ijtc-1155	259	22	firm	firm	ADJ
ijtc-1155	259	23	size	size	NOUN
ijtc-1155	259	24	in	in	ADP
ijtc-1155	259	25	indonesian	indonesian	ADJ
ijtc-1155	259	26	manufacturing	manufacturing	NOUN
ijtc-1155	259	27	sector	sector	NOUN
ijtc-1155	259	28	.	.	PUNCT
ijtc-1155	260	1	journal	journal	NOUN
ijtc-1155	260	2	of	of	ADP
ijtc-1155	260	3	accounting	accounting	NOUN
ijtc-1155	260	4	,	,	PUNCT
ijtc-1155	260	5	finance	finance	NOUN
ijtc-1155	260	6	and	and	CCONJ
ijtc-1155	260	7	auditing	auditing	NOUN
ijtc-1155	260	8	studies	study	NOUN
ijtc-1155	260	9	,	,	PUNCT
ijtc-1155	260	10	10(2	10(2	NUM
ijtc-1155	260	11	)	)	PUNCT
ijtc-1155	260	12	,	,	PUNCT
ijtc-1155	260	13	51–64	51–64	PROPN
ijtc-1155	260	14	.	.	PUNCT
ijtc-1155	260	15	https://doi.org/10.56578/jafas100201	https://doi.org/10.56578/jafas100201	PROPN
ijtc-1155	260	16	lestari	lestari	PROPN
ijtc-1155	260	17	,	,	PUNCT
ijtc-1155	260	18	e.	e.	PROPN
ijtc-1155	260	19	,	,	PUNCT
ijtc-1155	260	20	hidayat	hidayat	PROPN
ijtc-1155	260	21	,	,	PUNCT
ijtc-1155	260	22	w.	w.	PROPN
ijtc-1155	260	23	w.	w.	PROPN
ijtc-1155	260	24	,	,	PUNCT
ijtc-1155	260	25	&	&	CCONJ
ijtc-1155	260	26	ningrum	ningrum	PROPN
ijtc-1155	260	27	,	,	PUNCT
ijtc-1155	260	28	e.	e.	PROPN
ijtc-1155	260	29	p.	p.	PROPN
ijtc-1155	260	30	(	(	PUNCT
ijtc-1155	260	31	2024	2024	NUM
ijtc-1155	260	32	)	)	PUNCT
ijtc-1155	260	33	.	.	PUNCT
ijtc-1155	261	1	pengaruh	pengaruh	VERB
ijtc-1155	261	2	good	good	ADJ
ijtc-1155	261	3	corporate	corporate	ADJ
ijtc-1155	261	4	governance	governance	NOUN
ijtc-1155	261	5	dan	dan	PROPN
ijtc-1155	261	6	profitabilitas	profitabilitas	PROPN
ijtc-1155	261	7	terhadap	terhadap	PROPN
ijtc-1155	261	8	kinerja	kinerja	PROPN
ijtc-1155	261	9	keuangan	keuangan	PROPN
ijtc-1155	261	10	perusahaan	perusahaan	PROPN
ijtc-1155	261	11	dengan	dengan	PROPN
ijtc-1155	261	12	kebijakan	kebijakan	PROPN
ijtc-1155	261	13	dividen	dividen	PROPN
ijtc-1155	261	14	sebagai	sebagai	PROPN
ijtc-1155	261	15	variabel	variabel	PROPN
ijtc-1155	261	16	pemoderasi	pemoderasi	PROPN
ijtc-1155	261	17	pada	pada	PROPN
ijtc-1155	261	18	perusahaan	perusahaan	PROPN
ijtc-1155	261	19	sektor	sektor	PROPN
ijtc-1155	261	20	perbankan	perbankan	PROPN
ijtc-1155	261	21	di	di	PROPN
ijtc-1155	261	22	bursa	bursa	PROPN
ijtc-1155	261	23	efek	efek	PROPN
ijtc-1155	261	24	indonesia	indonesia	PROPN
ijtc-1155	261	25	.	.	PUNCT
ijtc-1155	262	1	jurnal	jurnal	ADJ
ijtc-1155	262	2	economina	economina	PROPN
ijtc-1155	262	3	,	,	PUNCT
ijtc-1155	262	4	3(2	3(2	NUM
ijtc-1155	262	5	)	)	PUNCT
ijtc-1155	262	6	,	,	PUNCT
ijtc-1155	262	7	303–313	303–313	NUM
ijtc-1155	262	8	.	.	PUNCT
ijtc-1155	263	1	https://doi.org/10.55681/economina.v3i2.1201	https://doi.org/10.55681/economina.v3i2.1201	PROPN
ijtc-1155	263	2	malavia	malavia	PROPN
ijtc-1155	263	3	mardani	mardani	PROPN
ijtc-1155	263	4	,	,	PUNCT
ijtc-1155	263	5	r.	r.	PROPN
ijtc-1155	263	6	,	,	PUNCT
ijtc-1155	263	7	.	.	PUNCT
ijtc-1155	264	1	m.	m.	NOUN
ijtc-1155	264	2	,	,	PUNCT
ijtc-1155	264	3	.	.	PUNCT
ijtc-1155	265	1	s.	s.	PROPN
ijtc-1155	265	2	,	,	PUNCT
ijtc-1155	265	3	&	&	CCONJ
ijtc-1155	265	4	khusniyah	khusniyah	PROPN
ijtc-1155	265	5	indrawati	indrawati	PROPN
ijtc-1155	265	6	,	,	PUNCT
ijtc-1155	265	7	n.	n.	NOUN
ijtc-1155	265	8	(	(	PUNCT
ijtc-1155	265	9	2018	2018	NUM
ijtc-1155	265	10	)	)	PUNCT
ijtc-1155	265	11	.	.	PUNCT
ijtc-1155	266	1	ownership	ownership	NOUN
ijtc-1155	266	2	structure	structure	NOUN
ijtc-1155	266	3	,	,	PUNCT
ijtc-1155	266	4	corporate	corporate	ADJ
ijtc-1155	266	5	governance	governance	NOUN
ijtc-1155	266	6	and	and	CCONJ
ijtc-1155	266	7	dividend	dividend	NOUN
ijtc-1155	266	8	policy	policy	NOUN
ijtc-1155	266	9	:	:	PUNCT
ijtc-1155	266	10	evidence	evidence	NOUN
ijtc-1155	266	11	from	from	ADP
ijtc-1155	266	12	indonesia	indonesia	PROPN
ijtc-1155	266	13	.	.	PUNCT
ijtc-1155	267	1	kne	kne	PROPN
ijtc-1155	267	2	social	social	PROPN
ijtc-1155	267	3	sciences	sciences	PROPN
ijtc-1155	267	4	,	,	PUNCT
ijtc-1155	267	5	3(10	3(10	NUM
ijtc-1155	267	6	)	)	PUNCT
ijtc-1155	267	7	,	,	PUNCT
ijtc-1155	267	8	1249	1249	NUM
ijtc-1155	267	9	–	–	PUNCT
ijtc-1155	267	10	1255	1255	NUM
ijtc-1155	267	11	.	.	PUNCT
ijtc-1155	268	1	https://doi.org/10.18502/kss.v3i10.3466	https://doi.org/10.18502/kss.v3i10.3466	PROPN
ijtc-1155	268	2	maridkha	maridkha	PROPN
ijtc-1155	268	3	,	,	PUNCT
ijtc-1155	268	4	a.	a.	NOUN
ijtc-1155	268	5	,	,	PUNCT
ijtc-1155	268	6	&	&	CCONJ
ijtc-1155	268	7	himmati	himmati	PROPN
ijtc-1155	268	8	,	,	PUNCT
ijtc-1155	268	9	r.	r.	PROPN
ijtc-1155	268	10	(	(	PUNCT
ijtc-1155	268	11	2021	2021	NUM
ijtc-1155	268	12	)	)	PUNCT
ijtc-1155	268	13	.	.	PUNCT
ijtc-1155	269	1	pengaruh	pengaruh	VERB
ijtc-1155	269	2	good	good	ADJ
ijtc-1155	269	3	corporate	corporate	ADJ
ijtc-1155	269	4	governance	governance	NOUN
ijtc-1155	269	5	terhadap	terhadap	PROPN
ijtc-1155	269	6	kinerja	kinerja	PROPN
ijtc-1155	269	7	keuangan	keuangan	PROPN
ijtc-1155	269	8	perusahaan	perusahaan	PROPN
ijtc-1155	269	9	perbankan	perbankan	PROPN
ijtc-1155	269	10	periode	periode	PROPN
ijtc-1155	269	11	2017	2017	NUM
ijtc-1155	269	12	-	-	SYM
ijtc-1155	269	13	2020	2020	NUM
ijtc-1155	269	14	.	.	PUNCT
ijtc-1155	270	1	journal	journal	NOUN
ijtc-1155	270	2	of	of	ADP
ijtc-1155	270	3	accounting	accounting	NOUN
ijtc-1155	270	4	and	and	CCONJ
ijtc-1155	270	5	digital	digital	ADJ
ijtc-1155	270	6	finance	finance	NOUN
ijtc-1155	270	7	,	,	PUNCT
ijtc-1155	270	8	1(3	1(3	NUM
ijtc-1155	270	9	)	)	PUNCT
ijtc-1155	270	10	,	,	PUNCT
ijtc-1155	270	11	195–205	195–205	NUM
ijtc-1155	270	12	.	.	PUNCT
ijtc-1155	271	1	https://doi.org/10.53088/jadfi.v1i3.208	https://doi.org/10.53088/jadfi.v1i3.208	NOUN
ijtc-1155	271	2	mattiara	mattiara	PROPN
ijtc-1155	271	3	,	,	PUNCT
ijtc-1155	271	4	n.	n.	PROPN
ijtc-1155	271	5	s.	s.	PROPN
ijtc-1155	271	6	,	,	PUNCT
ijtc-1155	271	7	saerang	saerang	PROPN
ijtc-1155	271	8	,	,	PUNCT
ijtc-1155	271	9	i.	i.	PROPN
ijtc-1155	271	10	s.	s.	PROPN
ijtc-1155	271	11	,	,	PUNCT
ijtc-1155	271	12	&	&	CCONJ
ijtc-1155	271	13	tulung	tulung	PROPN
ijtc-1155	271	14	,	,	PUNCT
ijtc-1155	271	15	j.	j.	PROPN
ijtc-1155	271	16	e.	e.	PROPN
ijtc-1155	271	17	(	(	PUNCT
ijtc-1155	271	18	2020	2020	NUM
ijtc-1155	271	19	)	)	PUNCT
ijtc-1155	271	20	.	.	PUNCT
ijtc-1155	272	1	pengaruh	pengaruh	NOUN
ijtc-1155	272	2	kepemilikan	kepemilikan	VERB
ijtc-1155	272	3	institusional	institusional	ADJ
ijtc-1155	272	4	,	,	PUNCT
ijtc-1155	272	5	board	board	NOUN
ijtc-1155	272	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	272	7	good	good	ADJ
ijtc-1155	272	8	corporate	corporate	ADJ
ijtc-1155	272	9	governance	governance	NOUN
ijtc-1155	272	10	,	,	PUNCT
ijtc-1155	272	11	profitability	profitability	NOUN
ijtc-1155	272	12	and	and	CCONJ
ijtc-1155	272	13	institutional	institutional	ADJ
ijtc-1155	272	14	ownership	ownership	NOUN
ijtc-1155	272	15	on	on	ADP
ijtc-1155	272	16	corporate	corporate	ADJ
ijtc-1155	272	17	financial	financial	ADJ
ijtc-1155	272	18	performance	performance	NOUN
ijtc-1155	272	19	moderated	moderate	VERB
ijtc-1155	272	20	by	by	ADP
ijtc-1155	272	21	dividend	dividend	NOUN
ijtc-1155	272	22	policy	policy	NOUN
ijtc-1155	272	23	azahra	azahra	NOUN
ijtc-1155	272	24	,	,	PUNCT
ijtc-1155	272	25	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	272	26	,	,	PUNCT
ijtc-1155	272	27	puriayu	puriayu	VERB
ijtc-1155	272	28	,	,	PUNCT
ijtc-1155	272	29	and	and	CCONJ
ijtc-1155	272	30	yulianto	yulianto	NOUN
ijtc-1155	272	31	664	664	NUM
ijtc-1155	272	32	|	|	ADV
ijtc-1155	272	33	ilomata	ilomata	PROPN
ijtc-1155	272	34	international	international	ADJ
ijtc-1155	272	35	journal	journal	NOUN
ijtc-1155	272	36	of	of	ADP
ijtc-1155	272	37	tax	tax	PROPN
ijtc-1155	272	38	&	&	CCONJ
ijtc-1155	272	39	accounting	accounting	PROPN
ijtc-1155	272	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	272	41	size	size	NOUN
ijtc-1155	272	42	dan	dan	PROPN
ijtc-1155	272	43	leverage	leverage	PROPN
ijtc-1155	272	44	terhadap	terhadap	PROPN
ijtc-1155	272	45	kinerja	kinerja	PROPN
ijtc-1155	272	46	keuangan	keuangan	PROPN
ijtc-1155	272	47	pada	pada	PROPN
ijtc-1155	272	48	industri	industri	PROPN
ijtc-1155	272	49	keuangan	keuangan	PROPN
ijtc-1155	272	50	non	non	PROPN
ijtc-1155	272	51	bank	bank	PROPN
ijtc-1155	272	52	yang	yang	PROPN
ijtc-1155	272	53	terdaftar	terdaftar	PROPN
ijtc-1155	272	54	di	di	PROPN
ijtc-1155	272	55	bursa	bursa	PROPN
ijtc-1155	272	56	efek	efek	NOUN
ijtc-1155	272	57	indonesia	indonesia	PROPN
ijtc-1155	272	58	tahun	tahun	PROPN
ijtc-1155	272	59	2014	2014	NUM
ijtc-1155	272	60	-	-	SYM
ijtc-1155	272	61	2018	2018	NUM
ijtc-1155	272	62	.	.	PUNCT
ijtc-1155	273	1	jurnal	jurnal	ADJ
ijtc-1155	273	2	emba	emba	PROPN
ijtc-1155	273	3	,	,	PUNCT
ijtc-1155	273	4	8(3	8(3	NUM
ijtc-1155	273	5	)	)	PUNCT
ijtc-1155	273	6	,	,	PUNCT
ijtc-1155	273	7	306–316	306–316	NUM
ijtc-1155	273	8	.	.	PUNCT
ijtc-1155	273	9	mayasari	mayasari	PROPN
ijtc-1155	273	10	,	,	PUNCT
ijtc-1155	273	11	t.	t.	PROPN
ijtc-1155	273	12	,	,	PUNCT
ijtc-1155	273	13	yusuf	yusuf	PROPN
ijtc-1155	273	14	,	,	PUNCT
ijtc-1155	273	15	&	&	CCONJ
ijtc-1155	273	16	yulianto	yulianto	PROPN
ijtc-1155	273	17	,	,	PUNCT
ijtc-1155	273	18	a.	a.	NOUN
ijtc-1155	273	19	(	(	PUNCT
ijtc-1155	273	20	2018	2018	NUM
ijtc-1155	273	21	)	)	PUNCT
ijtc-1155	273	22	.	.	PUNCT
ijtc-1155	274	1	pengaruh	pengaruh	NOUN
ijtc-1155	274	2	return	return	VERB
ijtc-1155	274	3	on	on	ADP
ijtc-1155	274	4	equity	equity	NOUN
ijtc-1155	274	5	,	,	PUNCT
ijtc-1155	274	6	net	net	ADJ
ijtc-1155	274	7	profit	profit	NOUN
ijtc-1155	274	8	margin	margin	NOUN
ijtc-1155	274	9	dan	dan	PROPN
ijtc-1155	274	10	ukuran	ukuran	PROPN
ijtc-1155	274	11	perusahaan	perusahaan	PROPN
ijtc-1155	274	12	terhadap	terhadap	PROPN
ijtc-1155	274	13	underpricing	underpricing	PROPN
ijtc-1155	274	14	.	.	PUNCT
ijtc-1155	275	1	financial	financial	ADJ
ijtc-1155	275	2	and	and	CCONJ
ijtc-1155	275	3	accounting	account	VERB
ijtc-1155	275	4	indonesian	indonesian	ADJ
ijtc-1155	275	5	research	research	NOUN
ijtc-1155	275	6	,	,	PUNCT
ijtc-1155	275	7	3(1	3(1	NUM
ijtc-1155	275	8	)	)	PUNCT
ijtc-1155	275	9	,	,	PUNCT
ijtc-1155	275	10	46–54	46–54	NUM
ijtc-1155	275	11	.	.	PUNCT
ijtc-1155	276	1	https://doi.org/10.36232/jurnalfairakuntansiunimuda.v3i1.4397	https://doi.org/10.36232/jurnalfairakuntansiunimuda.v3i1.4397	PROPN
ijtc-1155	276	2	meng	meng	PROPN
ijtc-1155	276	3	,	,	PUNCT
ijtc-1155	276	4	s.	s.	PROPN
ijtc-1155	276	5	,	,	PUNCT
ijtc-1155	276	6	su	su	PROPN
ijtc-1155	276	7	,	,	PUNCT
ijtc-1155	276	8	h.	h.	PROPN
ijtc-1155	276	9	,	,	PUNCT
ijtc-1155	276	10	&	&	CCONJ
ijtc-1155	276	11	yu	yu	PROPN
ijtc-1155	276	12	,	,	PUNCT
ijtc-1155	276	13	j.	j.	PROPN
ijtc-1155	276	14	(	(	PUNCT
ijtc-1155	276	15	2022	2022	NUM
ijtc-1155	276	16	)	)	PUNCT
ijtc-1155	276	17	.	.	PUNCT
ijtc-1155	277	1	digital	digital	ADJ
ijtc-1155	277	2	transformation	transformation	NOUN
ijtc-1155	277	3	and	and	CCONJ
ijtc-1155	277	4	corporate	corporate	ADJ
ijtc-1155	277	5	social	social	ADJ
ijtc-1155	277	6	performance	performance	NOUN
ijtc-1155	277	7	:	:	PUNCT
ijtc-1155	277	8	how	how	SCONJ
ijtc-1155	277	9	do	do	AUX
ijtc-1155	277	10	board	board	VERB
ijtc-1155	277	11	independence	independence	NOUN
ijtc-1155	277	12	and	and	CCONJ
ijtc-1155	277	13	institutional	institutional	ADJ
ijtc-1155	277	14	ownership	ownership	NOUN
ijtc-1155	277	15	matter	matter	NOUN
ijtc-1155	277	16	?	?	PUNCT
ijtc-1155	278	1	frontiers	frontier	NOUN
ijtc-1155	278	2	in	in	ADP
ijtc-1155	278	3	psychology	psychology	NOUN
ijtc-1155	278	4	,	,	PUNCT
ijtc-1155	278	5	13(may	13(may	NUM
ijtc-1155	278	6	)	)	PUNCT
ijtc-1155	278	7	.	.	PUNCT
ijtc-1155	279	1	https://doi.org/10.3389/fpsyg.2022.915583	https://doi.org/10.3389/fpsyg.2022.915583	PROPN
ijtc-1155	279	2	monica	monica	PROPN
ijtc-1155	279	3	,	,	PUNCT
ijtc-1155	279	4	s.	s.	PROPN
ijtc-1155	279	5	,	,	PUNCT
ijtc-1155	279	6	&	&	CCONJ
ijtc-1155	279	7	dewi	dewi	PROPN
ijtc-1155	279	8	,	,	PUNCT
ijtc-1155	279	9	a.	a.	PROPN
ijtc-1155	279	10	s.	s.	PROPN
ijtc-1155	279	11	(	(	PUNCT
ijtc-1155	279	12	2019	2019	NUM
ijtc-1155	279	13	)	)	PUNCT
ijtc-1155	279	14	.	.	PUNCT
ijtc-1155	280	1	keuangan	keuangan	PROPN
ijtc-1155	280	2	di	di	PROPN
ijtc-1155	280	3	bursa	bursa	PROPN
ijtc-1155	280	4	efek	efek	PROPN
ijtc-1155	280	5	indonesia	indonesia	PROPN
ijtc-1155	280	6	.	.	PUNCT
ijtc-1155	281	1	1–15	1–15	PROPN
ijtc-1155	281	2	.	.	PUNCT
ijtc-1155	282	1	monica	monica	PROPN
ijtc-1155	282	2	wareza	wareza	PROPN
ijtc-1155	282	3	,	,	PUNCT
ijtc-1155	282	4	c.	c.	PROPN
ijtc-1155	282	5	i.	i.	PROPN
ijtc-1155	282	6	(	(	PUNCT
ijtc-1155	282	7	2021	2021	NUM
ijtc-1155	282	8	)	)	PUNCT
ijtc-1155	282	9	.	.	PUNCT
ijtc-1155	283	1	terungkap	terungkap	PROPN
ijtc-1155	283	2	!	!	PUNCT
ijtc-1155	284	1	ternyata	ternyata	PROPN
ijtc-1155	284	2	ini	ini	PROPN
ijtc-1155	284	3	penyebab	penyebab	PROPN
ijtc-1155	284	4	bumn	bumn	PROPN
ijtc-1155	284	5	banyak	banyak	PROPN
ijtc-1155	284	6	utang	utang	PROPN
ijtc-1155	284	7	.	.	PUNCT
ijtc-1155	285	1	cnbcindonesia.com	cnbcindonesia.com	X
ijtc-1155	285	2	.	.	PROPN
ijtc-1155	285	3	https://www.cnbcindonesia.com/market/20211215151013-17299543/terungkap-ternyata-ini-penyebab-bumn-banyak-utang	https://www.cnbcindonesia.com/market/20211215151013-17299543/terungkap-ternyata-ini-penyebab-bumn-banyak-utang	PROPN
ijtc-1155	285	4	mustapha	mustapha	PROPN
ijtc-1155	285	5	,	,	PUNCT
ijtc-1155	285	6	u.	u.	PROPN
ijtc-1155	285	7	a.	a.	PROPN
ijtc-1155	285	8	,	,	PUNCT
ijtc-1155	285	9	rashid	rashid	PROPN
ijtc-1155	285	10	,	,	PUNCT
ijtc-1155	285	11	n.	n.	NOUN
ijtc-1155	285	12	,	,	PUNCT
ijtc-1155	285	13	bala	bala	PROPN
ijtc-1155	285	14	,	,	PUNCT
ijtc-1155	285	15	h.	h.	PROPN
ijtc-1155	285	16	,	,	PUNCT
ijtc-1155	285	17	&	&	CCONJ
ijtc-1155	285	18	musa	musa	PROPN
ijtc-1155	285	19	,	,	PUNCT
ijtc-1155	285	20	h.	h.	PROPN
ijtc-1155	285	21	(	(	PUNCT
ijtc-1155	285	22	2020	2020	NUM
ijtc-1155	285	23	)	)	PUNCT
ijtc-1155	285	24	.	.	PUNCT
ijtc-1155	286	1	corporate	corporate	ADJ
ijtc-1155	286	2	governance	governance	NOUN
ijtc-1155	286	3	and	and	CCONJ
ijtc-1155	286	4	financial	financial	ADJ
ijtc-1155	286	5	performance	performance	NOUN
ijtc-1155	286	6	of	of	ADP
ijtc-1155	286	7	nigeria	nigeria	PROPN
ijtc-1155	286	8	listed	list	VERB
ijtc-1155	286	9	banks	bank	NOUN
ijtc-1155	286	10	.	.	PUNCT
ijtc-1155	287	1	journal	journal	PROPN
ijtc-1155	287	2	of	of	ADP
ijtc-1155	287	3	advanced	advanced	ADJ
ijtc-1155	287	4	research	research	NOUN
ijtc-1155	287	5	in	in	ADP
ijtc-1155	287	6	dynamical	dynamical	ADJ
ijtc-1155	287	7	and	and	CCONJ
ijtc-1155	287	8	control	control	NOUN
ijtc-1155	287	9	systems	system	NOUN
ijtc-1155	287	10	,	,	PUNCT
ijtc-1155	287	11	12(1	12(1	NUM
ijtc-1155	287	12	)	)	PUNCT
ijtc-1155	287	13	,	,	PUNCT
ijtc-1155	288	1	5–10	5–10	PROPN
ijtc-1155	288	2	.	.	PUNCT
ijtc-1155	289	1	https://doi.org/10.5373/jardcs/v12i1/20201002	https://doi.org/10.5373/jardcs/v12i1/20201002	PROPN
ijtc-1155	289	2	narindro	narindro	PROPN
ijtc-1155	289	3	,	,	PUNCT
ijtc-1155	289	4	l.	l.	PROPN
ijtc-1155	289	5	,	,	PUNCT
ijtc-1155	289	6	&	&	CCONJ
ijtc-1155	289	7	basri	basri	PROPN
ijtc-1155	289	8	,	,	PUNCT
ijtc-1155	289	9	h.	h.	PROPN
ijtc-1155	289	10	(	(	PUNCT
ijtc-1155	289	11	2019	2019	NUM
ijtc-1155	289	12	)	)	PUNCT
ijtc-1155	289	13	.	.	PUNCT
ijtc-1155	290	1	assessing	assess	VERB
ijtc-1155	290	2	determinants	determinant	NOUN
ijtc-1155	290	3	of	of	ADP
ijtc-1155	290	4	dividend	dividend	NOUN
ijtc-1155	290	5	policy	policy	NOUN
ijtc-1155	290	6	of	of	ADP
ijtc-1155	290	7	the	the	DET
ijtc-1155	290	8	governmentowned	governmentowne	VERB
ijtc-1155	290	9	companies	company	NOUN
ijtc-1155	290	10	in	in	ADP
ijtc-1155	290	11	indonesia	indonesia	PROPN
ijtc-1155	290	12	.	.	PUNCT
ijtc-1155	291	1	international	international	ADJ
ijtc-1155	291	2	journal	journal	PROPN
ijtc-1155	291	3	of	of	ADP
ijtc-1155	291	4	law	law	NOUN
ijtc-1155	291	5	and	and	CCONJ
ijtc-1155	291	6	management	management	NOUN
ijtc-1155	291	7	,	,	PUNCT
ijtc-1155	291	8	61(5–6	61(5–6	PROPN
ijtc-1155	291	9	)	)	PUNCT
ijtc-1155	291	10	,	,	PUNCT
ijtc-1155	291	11	530–541	530–541	NUM
ijtc-1155	291	12	.	.	PUNCT
ijtc-1155	292	1	https://doi.org/10.1108/ijlma-09-2017-0215	https://doi.org/10.1108/ijlma-09-2017-0215	PROPN
ijtc-1155	292	2	pambudi	pambudi	PROPN
ijtc-1155	292	3	,	,	PUNCT
ijtc-1155	292	4	s.	s.	PROPN
ijtc-1155	292	5	g.	g.	PROPN
ijtc-1155	292	6	,	,	PUNCT
ijtc-1155	292	7	&	&	CCONJ
ijtc-1155	292	8	meini	meini	PROPN
ijtc-1155	292	9	,	,	PUNCT
ijtc-1155	292	10	z.	z.	PROPN
ijtc-1155	292	11	(	(	PUNCT
ijtc-1155	292	12	2023	2023	NUM
ijtc-1155	292	13	)	)	PUNCT
ijtc-1155	292	14	.	.	PUNCT
ijtc-1155	293	1	the	the	DET
ijtc-1155	293	2	effects	effect	NOUN
ijtc-1155	293	3	of	of	ADP
ijtc-1155	293	4	profitability	profitability	NOUN
ijtc-1155	293	5	,	,	PUNCT
ijtc-1155	293	6	liquidity	liquidity	NOUN
ijtc-1155	293	7	and	and	CCONJ
ijtc-1155	293	8	firm	firm	ADJ
ijtc-1155	293	9	size	size	NOUN
ijtc-1155	293	10	on	on	ADP
ijtc-1155	293	11	firm	firm	ADJ
ijtc-1155	293	12	value	value	NOUN
ijtc-1155	293	13	,	,	PUNCT
ijtc-1155	293	14	with	with	ADP
ijtc-1155	293	15	sustainability	sustainability	NOUN
ijtc-1155	293	16	report	report	NOUN
ijtc-1155	293	17	as	as	ADP
ijtc-1155	293	18	the	the	DET
ijtc-1155	293	19	moderating	moderate	VERB
ijtc-1155	293	20	variable	variable	NOUN
ijtc-1155	293	21	.	.	PUNCT
ijtc-1155	294	1	jurnal	jurnal	ADJ
ijtc-1155	294	2	ekonomi	ekonomi	PROPN
ijtc-1155	294	3	,	,	PUNCT
ijtc-1155	294	4	12(01	12(01	PROPN
ijtc-1155	294	5	)	)	PUNCT
ijtc-1155	294	6	,	,	PUNCT
ijtc-1155	294	7	318	318	NUM
ijtc-1155	294	8	–	–	PUNCT
ijtc-1155	294	9	326	326	NUM
ijtc-1155	294	10	.	.	PUNCT
ijtc-1155	295	1	http://ejournal.seaninstitute.or.id/index.php/ekonomi	http://ejournal.seaninstitute.or.id/index.php/ekonomi	X
ijtc-1155	296	1	pangestu	pangestu	PROPN
ijtc-1155	296	2	,	,	PUNCT
ijtc-1155	296	3	j.	j.	PROPN
ijtc-1155	296	4	c.	c.	PROPN
ijtc-1155	296	5	(	(	PUNCT
ijtc-1155	296	6	2022	2022	NUM
ijtc-1155	296	7	)	)	PUNCT
ijtc-1155	296	8	.	.	PUNCT
ijtc-1155	297	1	peran	peran	PROPN
ijtc-1155	297	2	kebijakan	kebijakan	PROPN
ijtc-1155	297	3	hutang	hutang	PROPN
ijtc-1155	297	4	pemoderasi	pemoderasi	PROPN
ijtc-1155	297	5	pada	pada	PROPN
ijtc-1155	297	6	pengaruh	pengaruh	PROPN
ijtc-1155	297	7	kinerja	kinerja	PROPN
ijtc-1155	297	8	keuangan	keuangan	PROPN
ijtc-1155	297	9	dan	dan	PROPN
ijtc-1155	297	10	kebijakan	kebijakan	PROPN
ijtc-1155	297	11	dividen	dividen	PROPN
ijtc-1155	297	12	terhadap	terhadap	PROPN
ijtc-1155	297	13	nilai	nilai	PROPN
ijtc-1155	297	14	perusahaan	perusahaan	PROPN
ijtc-1155	297	15	saat	saat	PROPN
ijtc-1155	297	16	pandemik	pandemik	VERB
ijtc-1155	297	17	covid	covid	PROPN
ijtc-1155	297	18	19	19	NUM
ijtc-1155	297	19	di	di	PROPN
ijtc-1155	297	20	indonesia	indonesia	PROPN
ijtc-1155	297	21	.	.	PUNCT
ijtc-1155	298	1	jurnal	jurnal	ADJ
ijtc-1155	298	2	penelitian	penelitian	PROPN
ijtc-1155	298	3	akuntansi	akuntansi	PROPN
ijtc-1155	298	4	,	,	PUNCT
ijtc-1155	298	5	3(2	3(2	NUM
ijtc-1155	298	6	)	)	PUNCT
ijtc-1155	298	7	,	,	PUNCT
ijtc-1155	298	8	189–202	189–202	NUM
ijtc-1155	298	9	.	.	PUNCT
ijtc-1155	299	1	pratiwi	pratiwi	NOUN
ijtc-1155	299	2	,	,	PUNCT
ijtc-1155	299	3	y.	y.	PROPN
ijtc-1155	299	4	,	,	PUNCT
ijtc-1155	299	5	hardini	hardini	PROPN
ijtc-1155	299	6	,	,	PUNCT
ijtc-1155	299	7	r.	r.	PROPN
ijtc-1155	299	8	,	,	PUNCT
ijtc-1155	299	9	&	&	CCONJ
ijtc-1155	299	10	digdowiseiso	digdowiseiso	PROPN
ijtc-1155	299	11	,	,	PUNCT
ijtc-1155	299	12	k.	k.	PROPN
ijtc-1155	299	13	(	(	PUNCT
ijtc-1155	299	14	2023	2023	NUM
ijtc-1155	299	15	)	)	PUNCT
ijtc-1155	299	16	.	.	PUNCT
ijtc-1155	300	1	the	the	DET
ijtc-1155	300	2	effect	effect	NOUN
ijtc-1155	300	3	of	of	ADP
ijtc-1155	300	4	product	product	NOUN
ijtc-1155	300	5	quality	quality	NOUN
ijtc-1155	300	6	,	,	PUNCT
ijtc-1155	300	7	brand	brand	NOUN
ijtc-1155	300	8	image	image	NOUN
ijtc-1155	300	9	and	and	CCONJ
ijtc-1155	300	10	social	social	ADJ
ijtc-1155	300	11	media	medium	NOUN
ijtc-1155	300	12	influencer	influencer	NOUN
ijtc-1155	300	13	on	on	ADP
ijtc-1155	300	14	purchase	purchase	NOUN
ijtc-1155	300	15	decision	decision	NOUN
ijtc-1155	300	16	of	of	ADP
ijtc-1155	300	17	scarlett	scarlett	NOUN
ijtc-1155	300	18	whitening	whitening	NOUN
ijtc-1155	300	19	product	product	NOUN
ijtc-1155	300	20	on	on	ADP
ijtc-1155	300	21	social	social	ADJ
ijtc-1155	300	22	media	medium	NOUN
ijtc-1155	300	23	instagram	instagram	PROPN
ijtc-1155	300	24	in	in	ADP
ijtc-1155	300	25	dki	dki	PROPN
ijtc-1155	300	26	jakarta	jakarta	PROPN
ijtc-1155	300	27	.	.	PUNCT
ijtc-1155	301	1	syntax	syntax	PROPN
ijtc-1155	301	2	admiration	admiration	NOUN
ijtc-1155	301	3	,	,	PUNCT
ijtc-1155	301	4	4(3	4(3	NUM
ijtc-1155	301	5	)	)	PUNCT
ijtc-1155	301	6	,	,	PUNCT
ijtc-1155	301	7	529	529	X
ijtc-1155	301	8	.	.	PUNCT
ijtc-1155	302	1	https://compas.co.id/article/brand-skincare-lokal-terlaris/	https://compas.co.id/article/brand-skincare-lokal-terlaris/	PROPN
ijtc-1155	302	2	rahmah	rahmah	PROPN
ijtc-1155	302	3	,	,	PUNCT
ijtc-1155	302	4	n.	n.	NOUN
ijtc-1155	302	5	,	,	PUNCT
ijtc-1155	302	6	&	&	CCONJ
ijtc-1155	302	7	nurhalis	nurhalis	PROPN
ijtc-1155	302	8	.	.	PUNCT
ijtc-1155	303	1	(	(	PUNCT
ijtc-1155	303	2	2019	2019	NUM
ijtc-1155	303	3	)	)	PUNCT
ijtc-1155	303	4	.	.	PUNCT
ijtc-1155	304	1	pengaruh	pengaruh	NOUN
ijtc-1155	304	2	profitabilitas	profitabilita	NOUN
ijtc-1155	304	3	,	,	PUNCT
ijtc-1155	304	4	likuiditas	likuidita	NOUN
ijtc-1155	304	5	,	,	PUNCT
ijtc-1155	304	6	kepemilikan	kepemilikan	PROPN
ijtc-1155	304	7	efek	efek	NOUN
ijtc-1155	304	8	institusional	institusional	ADJ
ijtc-1155	304	9	,	,	PUNCT
ijtc-1155	304	10	leverage	leverage	NOUN
ijtc-1155	304	11	keuangan	keuangan	NOUN
ijtc-1155	304	12	,	,	PUNCT
ijtc-1155	304	13	dan	dan	PROPN
ijtc-1155	304	14	ukuran	ukuran	PROPN
ijtc-1155	304	15	perusahaan	perusahaan	PROPN
ijtc-1155	304	16	terhadap	terhadap	PROPN
ijtc-1155	304	17	kebijakan	kebijakan	AUX
ijtc-1155	304	18	dividen	dividen	PROPN
ijtc-1155	304	19	pada	pada	PROPN
ijtc-1155	304	20	badan	badan	PROPN
ijtc-1155	304	21	usaha	usaha	PROPN
ijtc-1155	304	22	milik	milik	PROPN
ijtc-1155	304	23	negara	negara	PROPN
ijtc-1155	304	24	(	(	PUNCT
ijtc-1155	304	25	bumn	bumn	PROPN
ijtc-1155	304	26	)	)	PUNCT
ijtc-1155	305	1	yang	yang	PROPN
ijtc-1155	305	2	tercatat	tercatat	PROPN
ijtc-1155	305	3	di	di	PROPN
ijtc-1155	305	4	bursa	bursa	PROPN
ijtc-1155	305	5	indonesia	indonesia	PROPN
ijtc-1155	305	6	(	(	PUNCT
ijtc-1155	305	7	bei	bei	PROPN
ijtc-1155	305	8	)	)	PUNCT
ijtc-1155	305	9	.	.	PUNCT
ijtc-1155	306	1	7(3	7(3	NUM
ijtc-1155	306	2	)	)	PUNCT
ijtc-1155	306	3	,	,	PUNCT
ijtc-1155	307	1	509–529	509–529	NUM
ijtc-1155	307	2	.	.	PUNCT
ijtc-1155	308	1	ramadhani	ramadhani	PROPN
ijtc-1155	308	2	,	,	PUNCT
ijtc-1155	308	3	a.	a.	PROPN
ijtc-1155	308	4	,	,	PUNCT
ijtc-1155	308	5	&	&	CCONJ
ijtc-1155	308	6	agustin	agustin	PROPN
ijtc-1155	308	7	,	,	PUNCT
ijtc-1155	308	8	h.	h.	PROPN
ijtc-1155	308	9	(	(	PUNCT
ijtc-1155	308	10	2021	2021	NUM
ijtc-1155	308	11	)	)	PUNCT
ijtc-1155	308	12	.	.	PUNCT
ijtc-1155	309	1	pengaruh	pengaruh	NOUN
ijtc-1155	309	2	intellectual	intellectual	ADJ
ijtc-1155	309	3	capital	capital	NOUN
ijtc-1155	309	4	dan	dan	PROPN
ijtc-1155	309	5	corporate	corporate	PROPN
ijtc-1155	309	6	governance	governance	NOUN
ijtc-1155	309	7	terhadap	terhadap	PROPN
ijtc-1155	309	8	kinerja	kinerja	PROPN
ijtc-1155	309	9	keuangan	keuangan	PROPN
ijtc-1155	309	10	(	(	PUNCT
ijtc-1155	309	11	studi	studi	PROPN
ijtc-1155	309	12	empiris	empiris	PROPN
ijtc-1155	309	13	pada	pada	PROPN
ijtc-1155	309	14	perusahaan	perusahaan	PROPN
ijtc-1155	309	15	bumn	bumn	PROPN
ijtc-1155	309	16	yang	yang	PROPN
ijtc-1155	309	17	terdaftar	terdaftar	PROPN
ijtc-1155	309	18	di	di	PROPN
ijtc-1155	309	19	bursa	bursa	PROPN
ijtc-1155	309	20	efek	efek	NOUN
ijtc-1155	309	21	indonesia	indonesia	PROPN
ijtc-1155	309	22	tahun	tahun	PROPN
ijtc-1155	309	23	2015	2015	NUM
ijtc-1155	309	24	-	-	SYM
ijtc-1155	309	25	2019	2019	NUM
ijtc-1155	309	26	)	)	PUNCT
ijtc-1155	309	27	.	.	PUNCT
ijtc-1155	310	1	jurnal	jurnal	ADJ
ijtc-1155	310	2	eksplorasi	eksplorasi	PROPN
ijtc-1155	310	3	akuntansi	akuntansi	PROPN
ijtc-1155	310	4	,	,	PUNCT
ijtc-1155	310	5	3(1	3(1	NUM
ijtc-1155	310	6	)	)	PUNCT
ijtc-1155	310	7	,	,	PUNCT
ijtc-1155	310	8	67–81	67–81	NUM
ijtc-1155	310	9	.	.	NOUN
ijtc-1155	310	10	http://jea.ppj.unp.ac.id/index.php/jea	http://jea.ppj.unp.ac.id/index.php/jea	NUM
ijtc-1155	310	11	riantiarta	riantiarta	PROPN
ijtc-1155	310	12	a	a	PRON
ijtc-1155	310	13	,	,	PUNCT
ijtc-1155	310	14	b.	b.	PROPN
ijtc-1155	310	15	,	,	PUNCT
ijtc-1155	310	16	nurlaela	nurlaela	PROPN
ijtc-1155	310	17	,	,	PUNCT
ijtc-1155	310	18	s.	s.	PROPN
ijtc-1155	310	19	,	,	PUNCT
ijtc-1155	310	20	&	&	CCONJ
ijtc-1155	310	21	chomsatu	chomsatu	PROPN
ijtc-1155	310	22	s	s	PROPN
ijtc-1155	310	23	,	,	PUNCT
ijtc-1155	310	24	y.	y.	PROPN
ijtc-1155	310	25	(	(	PUNCT
ijtc-1155	310	26	2020	2020	NUM
ijtc-1155	310	27	)	)	PUNCT
ijtc-1155	310	28	.	.	PUNCT
ijtc-1155	311	1	managerial	managerial	ADJ
ijtc-1155	311	2	,	,	PUNCT
ijtc-1155	311	3	institutional	institutional	ADJ
ijtc-1155	311	4	ownership	ownership	NOUN
ijtc-1155	311	5	,	,	PUNCT
ijtc-1155	311	6	independent	independent	ADJ
ijtc-1155	311	7	board	board	NOUN
ijtc-1155	311	8	of	of	ADP
ijtc-1155	311	9	commissioners	commissioner	NOUN
ijtc-1155	311	10	,	,	PUNCT
ijtc-1155	311	11	audit	audit	NOUN
ijtc-1155	311	12	committee	committee	NOUN
ijtc-1155	311	13	and	and	CCONJ
ijtc-1155	311	14	food	food	NOUN
ijtc-1155	311	15	and	and	CCONJ
ijtc-1155	311	16	beverage	beverage	NOUN
ijtc-1155	311	17	financial	financial	ADJ
ijtc-1155	311	18	performance	performance	NOUN
ijtc-1155	311	19	.	.	PUNCT
ijtc-1155	312	1	ejurnal	ejurnal	ADJ
ijtc-1155	312	2	akuntansi	akuntansi	PROPN
ijtc-1155	312	3	,	,	PUNCT
ijtc-1155	312	4	30(7	30(7	NUM
ijtc-1155	312	5	)	)	PUNCT
ijtc-1155	312	6	,	,	PUNCT
ijtc-1155	312	7	1811–1826	1811–1826	NUM
ijtc-1155	312	8	.	.	PUNCT
ijtc-1155	312	9	said	say	VERB
ijtc-1155	312	10	,	,	PUNCT
ijtc-1155	312	11	h.	h.	PROPN
ijtc-1155	312	12	s.	s.	PROPN
ijtc-1155	312	13	,	,	PUNCT
ijtc-1155	312	14	khotimah	khotimah	PROPN
ijtc-1155	312	15	,	,	PUNCT
ijtc-1155	312	16	c.	c.	PROPN
ijtc-1155	312	17	,	,	PUNCT
ijtc-1155	312	18	ardiansyah	ardiansyah	PROPN
ijtc-1155	312	19	,	,	PUNCT
ijtc-1155	312	20	d.	d.	PROPN
ijtc-1155	312	21	,	,	PUNCT
ijtc-1155	312	22	khadrinur	khadrinur	PROPN
ijtc-1155	312	23	,	,	PUNCT
ijtc-1155	312	24	h.	h.	PROPN
ijtc-1155	312	25	,	,	PUNCT
ijtc-1155	312	26	&	&	CCONJ
ijtc-1155	312	27	putri	putri	PROPN
ijtc-1155	312	28	,	,	PUNCT
ijtc-1155	312	29	m.	m.	NOUN
ijtc-1155	312	30	i.	i.	PROPN
ijtc-1155	312	31	(	(	PUNCT
ijtc-1155	312	32	2022	2022	NUM
ijtc-1155	312	33	)	)	PUNCT
ijtc-1155	312	34	.	.	PUNCT
ijtc-1155	313	1	teori	teori	PROPN
ijtc-1155	313	2	agensi	agensi	PROPN
ijtc-1155	313	3	 	 	SPACE
ijtc-1155	313	4	:	:	PUNCT
ijtc-1155	313	5	teori	teori	PROPN
ijtc-1155	313	6	agensi	agensi	PROPN
ijtc-1155	313	7	dalam	dalam	PROPN
ijtc-1155	313	8	perspektif	perspektif	PROPN
ijtc-1155	313	9	akuntansi	akuntansi	PROPN
ijtc-1155	313	10	syariah	syariah	PROPN
ijtc-1155	313	11	.	.	PUNCT
ijtc-1155	314	1	fair	fair	ADJ
ijtc-1155	314	2	value	value	NOUN
ijtc-1155	314	3	:	:	PUNCT
ijtc-1155	314	4	jurnal	jurnal	ADJ
ijtc-1155	314	5	ilmiah	ilmiah	PROPN
ijtc-1155	314	6	akuntansi	akuntansi	PROPN
ijtc-1155	314	7	dan	dan	PROPN
ijtc-1155	314	8	keuangan	keuangan	PROPN
ijtc-1155	314	9	,	,	PUNCT
ijtc-1155	314	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	314	11	good	good	ADJ
ijtc-1155	314	12	corporate	corporate	ADJ
ijtc-1155	314	13	governance	governance	NOUN
ijtc-1155	314	14	,	,	PUNCT
ijtc-1155	314	15	profitability	profitability	NOUN
ijtc-1155	314	16	and	and	CCONJ
ijtc-1155	314	17	institutional	institutional	ADJ
ijtc-1155	314	18	ownership	ownership	NOUN
ijtc-1155	314	19	on	on	ADP
ijtc-1155	314	20	corporate	corporate	ADJ
ijtc-1155	314	21	financial	financial	ADJ
ijtc-1155	314	22	performance	performance	NOUN
ijtc-1155	314	23	moderated	moderate	VERB
ijtc-1155	314	24	by	by	ADP
ijtc-1155	314	25	dividend	dividend	NOUN
ijtc-1155	314	26	policy	policy	NOUN
ijtc-1155	314	27	azahra	azahra	NOUN
ijtc-1155	314	28	,	,	PUNCT
ijtc-1155	314	29	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	314	30	,	,	PUNCT
ijtc-1155	314	31	puriayu	puriayu	VERB
ijtc-1155	314	32	,	,	PUNCT
ijtc-1155	314	33	and	and	CCONJ
ijtc-1155	314	34	yulianto	yulianto	NOUN
ijtc-1155	314	35	665	665	NUM
ijtc-1155	314	36	|	|	ADV
ijtc-1155	314	37	ilomata	ilomata	PROPN
ijtc-1155	314	38	international	international	ADJ
ijtc-1155	314	39	journal	journal	NOUN
ijtc-1155	314	40	of	of	ADP
ijtc-1155	314	41	tax	tax	PROPN
ijtc-1155	314	42	&	&	CCONJ
ijtc-1155	314	43	accounting	account	VERB
ijtc-1155	314	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	314	45	5(5	5(5	NUM
ijtc-1155	314	46	)	)	PUNCT
ijtc-1155	314	47	,	,	PUNCT
ijtc-1155	314	48	2434–2439	2434–2439	NUM
ijtc-1155	314	49	.	.	PUNCT
ijtc-1155	315	1	https://doi.org/10.32670/fairvalue.v5i5.2757	https://doi.org/10.32670/fairvalue.v5i5.2757	X
ijtc-1155	315	2	sekaran	sekaran	NOUN
ijtc-1155	315	3	,	,	PUNCT
ijtc-1155	315	4	u.	u.	PROPN
ijtc-1155	315	5	dan	dan	PROPN
ijtc-1155	315	6	r.	r.	PROPN
ijtc-1155	315	7	b.	b.	PROPN
ijtc-1155	315	8	(	(	PUNCT
ijtc-1155	315	9	2017	2017	NUM
ijtc-1155	315	10	)	)	PUNCT
ijtc-1155	315	11	.	.	PUNCT
ijtc-1155	316	1	metode	metode	PROPN
ijtc-1155	316	2	penelitian	penelitian	PROPN
ijtc-1155	316	3	untuk	untuk	PROPN
ijtc-1155	316	4	bisnis	bisnis	PROPN
ijtc-1155	316	5	:	:	PUNCT
ijtc-1155	316	6	pendekatan	pendekatan	PROPN
ijtc-1155	316	7	pengembangankeahlian	pengembangankeahlian	PROPN
ijtc-1155	316	8	(	(	PUNCT
ijtc-1155	316	9	edisi	edisi	VERB
ijtc-1155	316	10	6	6	NUM
ijtc-1155	316	11	)	)	PUNCT
ijtc-1155	316	12	.	.	PUNCT
ijtc-1155	317	1	jakarta	jakarta	PROPN
ijtc-1155	317	2	:	:	PUNCT
ijtc-1155	317	3	salemba	salemba	PROPN
ijtc-1155	317	4	empat	empat	PROPN
ijtc-1155	317	5	.	.	PUNCT
ijtc-1155	318	1	setiyowati	setiyowati	PROPN
ijtc-1155	318	2	,	,	PUNCT
ijtc-1155	318	3	s.	s.	PROPN
ijtc-1155	318	4	w.	w.	PROPN
ijtc-1155	318	5	,	,	PUNCT
ijtc-1155	318	6	&	&	CCONJ
ijtc-1155	318	7	sari	sari	NOUN
ijtc-1155	318	8	,	,	PUNCT
ijtc-1155	318	9	a.	a.	PROPN
ijtc-1155	318	10	r.	r.	PROPN
ijtc-1155	318	11	(	(	PUNCT
ijtc-1155	318	12	2017	2017	NUM
ijtc-1155	318	13	)	)	PUNCT
ijtc-1155	318	14	.	.	PUNCT
ijtc-1155	319	1	pengaruh	pengaruh	VERB
ijtc-1155	319	2	corporate	corporate	ADJ
ijtc-1155	319	3	governance	governance	NOUN
ijtc-1155	319	4	dan	dan	PROPN
ijtc-1155	319	5	kinerja	kinerja	PROPN
ijtc-1155	319	6	keuangan	keuangan	PROPN
ijtc-1155	319	7	terhadap	terhadap	PROPN
ijtc-1155	319	8	kebijakan	kebijakan	PROPN
ijtc-1155	320	1	deviden	deviden	PROPN
ijtc-1155	320	2	pada	pada	PROPN
ijtc-1155	320	3	perusahaan	perusahaan	PROPN
ijtc-1155	320	4	manufaktur	manufaktur	PROPN
ijtc-1155	321	1	yang	yang	PROPN
ijtc-1155	321	2	listing	list	VERB
ijtc-1155	321	3	di	di	NOUN
ijtc-1155	321	4	bursa	bursa	NOUN
ijtc-1155	321	5	efek	efek	NOUN
ijtc-1155	321	6	indonesia	indonesia	PROPN
ijtc-1155	321	7	tahun	tahun	PROPN
ijtc-1155	321	8	2014	2014	NUM
ijtc-1155	321	9	-2015	-2015	PROPN
ijtc-1155	321	10	.	.	PUNCT
ijtc-1155	322	1	jurnal	jurnal	ADJ
ijtc-1155	322	2	aksi	aksi	PROPN
ijtc-1155	322	3	(	(	PUNCT
ijtc-1155	322	4	akuntansi	akuntansi	PROPN
ijtc-1155	322	5	dan	dan	PROPN
ijtc-1155	322	6	sistem	sistem	PROPN
ijtc-1155	322	7	informasi	informasi	PROPN
ijtc-1155	322	8	)	)	PUNCT
ijtc-1155	322	9	,	,	PUNCT
ijtc-1155	322	10	1(1	1(1	NUM
ijtc-1155	322	11	)	)	PUNCT
ijtc-1155	322	12	,	,	PUNCT
ijtc-1155	322	13	45–57	45–57	NUM
ijtc-1155	322	14	.	.	PUNCT
ijtc-1155	323	1	https://doi.org/10.32486/aksi.v1i1.95	https://doi.org/10.32486/aksi.v1i1.95	PROPN
ijtc-1155	323	2	setyani	setyani	PROPN
ijtc-1155	323	3	,	,	PUNCT
ijtc-1155	323	4	p.	p.	PROPN
ijtc-1155	323	5	y.	y.	PROPN
ijtc-1155	323	6	,	,	PUNCT
ijtc-1155	323	7	&	&	CCONJ
ijtc-1155	323	8	suhaili	suhaili	NOUN
ijtc-1155	323	9	,	,	PUNCT
ijtc-1155	323	10	a.	a.	NOUN
ijtc-1155	323	11	(	(	PUNCT
ijtc-1155	323	12	2023	2023	NUM
ijtc-1155	323	13	)	)	PUNCT
ijtc-1155	323	14	.	.	PUNCT
ijtc-1155	324	1	pengaruh	pengaruh	PROPN
ijtc-1155	324	2	dewan	dewan	PROPN
ijtc-1155	324	3	komisaris	komisaris	PROPN
ijtc-1155	324	4	independen	independen	PROPN
ijtc-1155	324	5	,	,	PUNCT
ijtc-1155	324	6	komite	komite	ADJ
ijtc-1155	324	7	audit	audit	NOUN
ijtc-1155	324	8	,	,	PUNCT
ijtc-1155	324	9	leverage	leverage	NOUN
ijtc-1155	324	10	dan	dan	PROPN
ijtc-1155	324	11	profitabilitas	profitabilitas	PROPN
ijtc-1155	324	12	terhadap	terhadap	PROPN
ijtc-1155	324	13	manajemen	manajemen	PROPN
ijtc-1155	324	14	laba	laba	PROPN
ijtc-1155	324	15	(	(	PUNCT
ijtc-1155	324	16	studi	studi	PROPN
ijtc-1155	324	17	empiris	empiris	PROPN
ijtc-1155	324	18	pada	pada	PROPN
ijtc-1155	324	19	perusahaan	perusahaan	PROPN
ijtc-1155	324	20	terbuka	terbuka	PROPN
ijtc-1155	324	21	sektor	sektor	PROPN
ijtc-1155	324	22	industri	industri	PROPN
ijtc-1155	324	23	barang	barang	PROPN
ijtc-1155	324	24	konsumsi	konsumsi	PROPN
ijtc-1155	324	25	)	)	PUNCT
ijtc-1155	324	26	.	.	PUNCT
ijtc-1155	325	1	jurnal	jurnal	PROPN
ijtc-1155	325	2	bisnis	bisnis	PROPN
ijtc-1155	325	3	dan	dan	PROPN
ijtc-1155	325	4	pembangunan	pembangunan	PROPN
ijtc-1155	325	5	,	,	PUNCT
ijtc-1155	325	6	12(2	12(2	NUM
ijtc-1155	325	7	)	)	PUNCT
ijtc-1155	325	8	,	,	PUNCT
ijtc-1155	325	9	75	75	NUM
ijtc-1155	325	10	.	.	PUNCT
ijtc-1155	326	1	https://doi.org/10.20527/jbp.v12i2.17977	https://doi.org/10.20527/jbp.v12i2.17977	PROPN
ijtc-1155	326	2	setyawan	setyawan	NOUN
ijtc-1155	326	3	,	,	PUNCT
ijtc-1155	326	4	b.	b.	PROPN
ijtc-1155	326	5	(	(	PUNCT
ijtc-1155	326	6	2019	2019	NUM
ijtc-1155	326	7	)	)	PUNCT
ijtc-1155	326	8	.	.	PUNCT
ijtc-1155	327	1	pengaruh	pengaruh	VERB
ijtc-1155	327	2	good	good	ADJ
ijtc-1155	327	3	corporate	corporate	ADJ
ijtc-1155	327	4	governance	governance	NOUN
ijtc-1155	327	5	,	,	PUNCT
ijtc-1155	327	6	ukuran	ukuran	PROPN
ijtc-1155	327	7	perusahaan	perusahaan	PROPN
ijtc-1155	327	8	dan	dan	PROPN
ijtc-1155	327	9	profitabilitas	profitabilitas	PROPN
ijtc-1155	327	10	terhadap	terhadap	PROPN
ijtc-1155	327	11	kinerja	kinerja	PROPN
ijtc-1155	327	12	keuangan	keuangan	PROPN
ijtc-1155	327	13	perusahaan	perusahaan	PROPN
ijtc-1155	327	14	(	(	PUNCT
ijtc-1155	327	15	studi	studi	PROPN
ijtc-1155	327	16	empiris	empiris	PROPN
ijtc-1155	327	17	terhadap	terhadap	PROPN
ijtc-1155	327	18	perusahaan	perusahaan	PROPN
ijtc-1155	327	19	sektor	sektor	PROPN
ijtc-1155	327	20	perbankan	perbankan	PROPN
ijtc-1155	327	21	di	di	PROPN
ijtc-1155	327	22	bursa	bursa	PROPN
ijtc-1155	327	23	efek	efek	PROPN
ijtc-1155	327	24	indonesia	indonesia	PROPN
ijtc-1155	327	25	)	)	PUNCT
ijtc-1155	327	26	.	.	PUNCT
ijtc-1155	328	1	jurnal	jurnal	PROPN
ijtc-1155	328	2	mitra	mitra	PROPN
ijtc-1155	328	3	manajemen	manajemen	PROPN
ijtc-1155	328	4	,	,	PUNCT
ijtc-1155	328	5	3(12	3(12	NUM
ijtc-1155	328	6	)	)	PUNCT
ijtc-1155	328	7	,	,	PUNCT
ijtc-1155	328	8	1195–1212	1195–1212	NUM
ijtc-1155	328	9	.	.	PUNCT
ijtc-1155	329	1	https://doi.org/10.52160/ejmm.v3i12.313	https://doi.org/10.52160/ejmm.v3i12.313	ADJ
ijtc-1155	329	2	sintyana	sintyana	PROPN
ijtc-1155	329	3	,	,	PUNCT
ijtc-1155	329	4	i.	i.	PROPN
ijtc-1155	329	5	p.	p.	PROPN
ijtc-1155	329	6	h.	h.	PROPN
ijtc-1155	329	7	,	,	PUNCT
ijtc-1155	329	8	&	&	CCONJ
ijtc-1155	329	9	artini	artini	PROPN
ijtc-1155	329	10	,	,	PUNCT
ijtc-1155	329	11	l.	l.	PROPN
ijtc-1155	329	12	g.	g.	PROPN
ijtc-1155	329	13	s.	s.	PROPN
ijtc-1155	329	14	(	(	PUNCT
ijtc-1155	329	15	2018	2018	NUM
ijtc-1155	329	16	)	)	PUNCT
ijtc-1155	329	17	.	.	PUNCT
ijtc-1155	330	1	pengaruh	pengaruh	NOUN
ijtc-1155	330	2	profitabilitas	profitabilita	NOUN
ijtc-1155	330	3	,	,	PUNCT
ijtc-1155	330	4	struktur	struktur	X
ijtc-1155	330	5	modal	modal	NOUN
ijtc-1155	330	6	,	,	PUNCT
ijtc-1155	330	7	ukuran	ukuran	PROPN
ijtc-1155	330	8	perusahaan	perusahaan	PROPN
ijtc-1155	330	9	dan	dan	PROPN
ijtc-1155	330	10	kebijakan	kebijakan	PROPN
ijtc-1155	330	11	dividen	dividen	PROPN
ijtc-1155	330	12	terhadap	terhadap	PROPN
ijtc-1155	330	13	nilai	nilai	PROPN
ijtc-1155	330	14	perusahaan	perusahaan	PROPN
ijtc-1155	330	15	.	.	PUNCT
ijtc-1155	331	1	e	e	X
ijtc-1155	331	2	-	-	ADJ
ijtc-1155	331	3	jurnal	jurnal	ADJ
ijtc-1155	331	4	manajemen	manajeman	NOUN
ijtc-1155	331	5	universitas	universita	VERB
ijtc-1155	331	6	udayana	udayana	PROPN
ijtc-1155	331	7	,	,	PUNCT
ijtc-1155	331	8	8(2	8(2	NUM
ijtc-1155	331	9	)	)	PUNCT
ijtc-1155	331	10	,	,	PUNCT
ijtc-1155	331	11	757	757	PROPN
ijtc-1155	331	12	.	.	PUNCT
ijtc-1155	332	1	https://doi.org/10.24843/ejmunud.2019.v08.i02.p07	https://doi.org/10.24843/ejmunud.2019.v08.i02.p07	NOUN
ijtc-1155	332	2	sitanggang	sitanggang	PROPN
ijtc-1155	332	3	abdonsius	abdonsius	PROPN
ijtc-1155	332	4	.	.	PUNCT
ijtc-1155	333	1	(	(	PUNCT
ijtc-1155	333	2	2021	2021	NUM
ijtc-1155	333	3	)	)	PUNCT
ijtc-1155	333	4	.	.	PUNCT
ijtc-1155	334	1	pengaruh	pengaruh	PROPN
ijtc-1155	334	2	dewan	dewan	PROPN
ijtc-1155	334	3	komisaris	komisaris	PROPN
ijtc-1155	334	4	independen	independen	PROPN
ijtc-1155	334	5	,	,	PUNCT
ijtc-1155	334	6	komite	komite	ADJ
ijtc-1155	334	7	audit	audit	NOUN
ijtc-1155	334	8	,	,	PUNCT
ijtc-1155	334	9	kepemilikn	kepemilikn	VERB
ijtc-1155	334	10	manajerial	manajerial	ADJ
ijtc-1155	334	11	dan	dan	PROPN
ijtc-1155	334	12	kepemilikan	kepemilikan	PROPN
ijtc-1155	334	13	institusional	institusional	ADJ
ijtc-1155	334	14	terhadapkinerja	terhadapkinerja	ADV
ijtc-1155	334	15	keuangan	keuangan	NOUN
ijtc-1155	334	16	(	(	PUNCT
ijtc-1155	334	17	studi	studi	PROPN
ijtc-1155	334	18	empiris	empiris	PROPN
ijtc-1155	334	19	pada	pada	PROPN
ijtc-1155	334	20	perusahaan	perusahaan	PROPN
ijtc-1155	334	21	perbankanyang	perbankanyang	PROPN
ijtc-1155	334	22	terdaftar	terdaftar	PROPN
ijtc-1155	334	23	di	di	PROPN
ijtc-1155	334	24	bursa	bursa	PROPN
ijtc-1155	334	25	efek	efek	NOUN
ijtc-1155	334	26	indonesia	indonesia	PROPN
ijtc-1155	334	27	20162018	20162018	NUM
ijtc-1155	334	28	)	)	PUNCT
ijtc-1155	334	29	.	.	PUNCT
ijtc-1155	335	1	jurnal	jurnal	ADJ
ijtc-1155	335	2	riset	riset	PROPN
ijtc-1155	335	3	akuntansi	akuntansi	PROPN
ijtc-1155	335	4	keuangan	keuangan	PROPN
ijtc-1155	335	5	,	,	PUNCT
ijtc-1155	335	6	7(2	7(2	NUM
ijtc-1155	335	7	)	)	PUNCT
ijtc-1155	335	8	,	,	PUNCT
ijtc-1155	335	9	181–190	181–190	NUM
ijtc-1155	335	10	.	.	PUNCT
ijtc-1155	335	11	smulowitz	smulowitz	PROPN
ijtc-1155	335	12	,	,	PUNCT
ijtc-1155	335	13	s.	s.	PROPN
ijtc-1155	335	14	,	,	PUNCT
ijtc-1155	335	15	becerra	becerra	PROPN
ijtc-1155	335	16	,	,	PUNCT
ijtc-1155	335	17	m.	m.	NOUN
ijtc-1155	335	18	,	,	PUNCT
ijtc-1155	335	19	&	&	CCONJ
ijtc-1155	335	20	mayo	mayo	NOUN
ijtc-1155	335	21	,	,	PUNCT
ijtc-1155	335	22	m.	m.	NOUN
ijtc-1155	335	23	(	(	PUNCT
ijtc-1155	335	24	2019	2019	NUM
ijtc-1155	335	25	)	)	PUNCT
ijtc-1155	335	26	.	.	PUNCT
ijtc-1155	336	1	racial	racial	ADJ
ijtc-1155	336	2	diversity	diversity	NOUN
ijtc-1155	336	3	and	and	CCONJ
ijtc-1155	336	4	its	its	PRON
ijtc-1155	336	5	asymmetry	asymmetry	NOUN
ijtc-1155	336	6	within	within	ADP
ijtc-1155	336	7	and	and	CCONJ
ijtc-1155	336	8	across	across	ADP
ijtc-1155	336	9	hierarchical	hierarchical	ADJ
ijtc-1155	336	10	levels	level	NOUN
ijtc-1155	336	11	:	:	PUNCT
ijtc-1155	336	12	the	the	DET
ijtc-1155	336	13	effects	effect	NOUN
ijtc-1155	336	14	on	on	ADP
ijtc-1155	336	15	financial	financial	ADJ
ijtc-1155	336	16	performance	performance	NOUN
ijtc-1155	336	17	.	.	PUNCT
ijtc-1155	337	1	human	human	ADJ
ijtc-1155	337	2	relations	relation	NOUN
ijtc-1155	337	3	,	,	PUNCT
ijtc-1155	337	4	72(10	72(10	NUM
ijtc-1155	337	5	)	)	PUNCT
ijtc-1155	337	6	,	,	PUNCT
ijtc-1155	337	7	1671–1696	1671–1696	NUM
ijtc-1155	337	8	.	.	PUNCT
ijtc-1155	338	1	https://doi.org/10.1177/0018726718812602	https://doi.org/10.1177/0018726718812602	VERB
ijtc-1155	338	2	titania	titania	PROPN
ijtc-1155	338	3	,	,	PUNCT
ijtc-1155	338	4	h.	h.	PROPN
ijtc-1155	338	5	,	,	PUNCT
ijtc-1155	338	6	&	&	CCONJ
ijtc-1155	338	7	taqwa	taqwa	PROPN
ijtc-1155	338	8	,	,	PUNCT
ijtc-1155	338	9	s.	s.	PROPN
ijtc-1155	338	10	(	(	PUNCT
ijtc-1155	338	11	2023	2023	NUM
ijtc-1155	338	12	)	)	PUNCT
ijtc-1155	338	13	.	.	PUNCT
ijtc-1155	339	1	pengaruh	pengaruh	VERB
ijtc-1155	339	2	good	good	ADJ
ijtc-1155	339	3	corporate	corporate	ADJ
ijtc-1155	339	4	governance	governance	NOUN
ijtc-1155	339	5	terhadap	terhadap	PROPN
ijtc-1155	339	6	kinerja	kinerja	PROPN
ijtc-1155	339	7	keuangan	keuangan	PROPN
ijtc-1155	339	8	perusahaan	perusahaan	PROPN
ijtc-1155	339	9	.	.	PUNCT
ijtc-1155	340	1	jurnal	jurnal	ADJ
ijtc-1155	340	2	eksplorasi	eksplorasi	PROPN
ijtc-1155	340	3	akuntansi	akuntansi	PROPN
ijtc-1155	340	4	,	,	PUNCT
ijtc-1155	340	5	5(3	5(3	NUM
ijtc-1155	340	6	)	)	PUNCT
ijtc-1155	340	7	,	,	PUNCT
ijtc-1155	340	8	1224–1238	1224–1238	NUM
ijtc-1155	340	9	.	.	PUNCT
ijtc-1155	341	1	https://doi.org/10.24036/jea.v5i3.795	https://doi.org/10.24036/jea.v5i3.795	PROPN
ijtc-1155	341	2	wardhani	wardhani	PROPN
ijtc-1155	341	3	,	,	PUNCT
ijtc-1155	341	4	w.	w.	PROPN
ijtc-1155	341	5	k.	k.	PROPN
ijtc-1155	341	6	,	,	PUNCT
ijtc-1155	341	7	&	&	CCONJ
ijtc-1155	341	8	samrotun	samrotun	PROPN
ijtc-1155	341	9	,	,	PUNCT
ijtc-1155	341	10	y.	y.	PROPN
ijtc-1155	341	11	c.	c.	PROPN
ijtc-1155	341	12	(	(	PUNCT
ijtc-1155	341	13	2020	2020	NUM
ijtc-1155	341	14	)	)	PUNCT
ijtc-1155	341	15	.	.	PUNCT
ijtc-1155	342	1	pengaruh	pengaruh	NOUN
ijtc-1155	342	2	kepemilikan	kepemilikan	VERB
ijtc-1155	342	3	institusional	institusional	ADJ
ijtc-1155	342	4	,	,	PUNCT
ijtc-1155	342	5	kepemilikan	kepemilikan	PROPN
ijtc-1155	342	6	manajerial	manajerial	ADJ
ijtc-1155	342	7	,	,	PUNCT
ijtc-1155	342	8	ukuran	ukuran	PROPN
ijtc-1155	342	9	perusahaan	perusahaan	PROPN
ijtc-1155	342	10	dan	dan	PROPN
ijtc-1155	342	11	leverage	leverage	PROPN
ijtc-1155	342	12	terhadap	terhadap	PROPN
ijtc-1155	342	13	integritas	integrita	VERB
ijtc-1155	342	14	laporan	laporan	ADJ
ijtc-1155	342	15	keuangan	keuangan	NOUN
ijtc-1155	342	16	.	.	PUNCT
ijtc-1155	343	1	jurnal	jurnal	ADJ
ijtc-1155	343	2	ilmiah	ilmiah	NOUN
ijtc-1155	343	3	universitas	universita	NOUN
ijtc-1155	343	4	batanghari	batanghari	PROPN
ijtc-1155	343	5	jambi	jambi	PROPN
ijtc-1155	343	6	,	,	PUNCT
ijtc-1155	343	7	20(2	20(2	NUM
ijtc-1155	343	8	)	)	PUNCT
ijtc-1155	343	9	,	,	PUNCT
ijtc-1155	343	10	475	475	NUM
ijtc-1155	343	11	.	.	PUNCT
ijtc-1155	344	1	https://doi.org/10.33087/jiubj.v20i2.948	https://doi.org/10.33087/jiubj.v20i2.948	PROPN
ijtc-1155	344	2	wijaya	wijaya	PROPN
ijtc-1155	344	3	,	,	PUNCT
ijtc-1155	344	4	i.	i.	PROPN
ijtc-1155	344	5	b.	b.	PROPN
ijtc-1155	344	6	n.	n.	PROPN
ijtc-1155	344	7	p.	p.	PROPN
ijtc-1155	344	8	,	,	PUNCT
ijtc-1155	344	9	&	&	CCONJ
ijtc-1155	344	10	purnawati	purnawati	PROPN
ijtc-1155	344	11	,	,	PUNCT
ijtc-1155	344	12	n.	n.	PROPN
ijtc-1155	344	13	k.	k.	PROPN
ijtc-1155	345	1	(	(	PUNCT
ijtc-1155	345	2	2019	2019	NUM
ijtc-1155	345	3	)	)	PUNCT
ijtc-1155	345	4	.	.	PUNCT
ijtc-1155	346	1	pengaruh	pengaruh	NOUN
ijtc-1155	346	2	likuiditas	likuiditas	PROPN
ijtc-1155	346	3	dan	dan	PROPN
ijtc-1155	346	4	kepemilikan	kepemilikan	PROPN
ijtc-1155	346	5	institusional	institusional	PROPN
ijtc-1155	346	6	terhadap	terhadap	PROPN
ijtc-1155	346	7	nilai	nilai	PROPN
ijtc-1155	346	8	perusahaan	perusahaan	PROPN
ijtc-1155	346	9	dimoderasi	dimoderasi	PROPN
ijtc-1155	346	10	oleh	oleh	PROPN
ijtc-1155	346	11	kebijakan	kebijakan	PROPN
ijtc-1155	346	12	dividen	dividen	PROPN
ijtc-1155	346	13	.	.	PUNCT
ijtc-1155	347	1	e	e	X
ijtc-1155	347	2	-	-	ADJ
ijtc-1155	347	3	jurnal	jurnal	ADJ
ijtc-1155	347	4	manajemen	manajeman	NOUN
ijtc-1155	347	5	,	,	PUNCT
ijtc-1155	347	6	3(12	3(12	NUM
ijtc-1155	347	7	)	)	PUNCT
ijtc-1155	347	8	,	,	PUNCT
ijtc-1155	347	9	250412	250412	NUM
ijtc-1155	347	10	.	.	PUNCT
ijtc-1155	348	1	yanti	yanti	PROPN
ijtc-1155	348	2	,	,	PUNCT
ijtc-1155	348	3	l.	l.	PROPN
ijtc-1155	348	4	d.	d.	PROPN
ijtc-1155	348	5	,	,	PUNCT
ijtc-1155	348	6	&	&	CCONJ
ijtc-1155	348	7	hartono	hartono	PROPN
ijtc-1155	348	8	,	,	PUNCT
ijtc-1155	348	9	l.	l.	PROPN
ijtc-1155	348	10	(	(	PUNCT
ijtc-1155	348	11	2019	2019	NUM
ijtc-1155	348	12	)	)	PUNCT
ijtc-1155	348	13	.	.	PUNCT
ijtc-1155	349	1	effect	effect	NOUN
ijtc-1155	349	2	of	of	ADP
ijtc-1155	349	3	leverage	leverage	NOUN
ijtc-1155	349	4	,	,	PUNCT
ijtc-1155	349	5	profitability	profitability	NOUN
ijtc-1155	349	6	and	and	CCONJ
ijtc-1155	349	7	company	company	NOUN
ijtc-1155	349	8	size	size	NOUN
ijtc-1155	349	9	on	on	ADP
ijtc-1155	349	10	tax	tax	NOUN
ijtc-1155	349	11	aggressiveness	aggressiveness	NOUN
ijtc-1155	349	12	.	.	PUNCT
ijtc-1155	350	1	eco	eco	PROPN
ijtc-1155	350	2	-	-	PUNCT
ijtc-1155	350	3	fin	fin	PROPN
ijtc-1155	350	4	,	,	PUNCT
ijtc-1155	350	5	1(1	1(1	NUM
ijtc-1155	350	6	)	)	PUNCT
ijtc-1155	350	7	,	,	PUNCT
ijtc-1155	350	8	1–11	1–11	PROPN
ijtc-1155	350	9	.	.	PUNCT
ijtc-1155	351	1	yanti	yanti	PROPN
ijtc-1155	351	2	,	,	PUNCT
ijtc-1155	351	3	u.	u.	PROPN
ijtc-1155	351	4	,	,	PUNCT
ijtc-1155	351	5	habibah	habibah	PROPN
ijtc-1155	351	6	,	,	PUNCT
ijtc-1155	351	7	h.	h.	PROPN
ijtc-1155	351	8	,	,	PUNCT
ijtc-1155	351	9	&	&	CCONJ
ijtc-1155	351	10	jatiningrum	jatiningrum	PROPN
ijtc-1155	351	11	,	,	PUNCT
ijtc-1155	351	12	c.	c.	PROPN
ijtc-1155	351	13	(	(	PUNCT
ijtc-1155	351	14	2023	2023	NUM
ijtc-1155	351	15	)	)	PUNCT
ijtc-1155	351	16	.	.	PUNCT
ijtc-1155	352	1	pengaruh	pengaruh	NOUN
ijtc-1155	352	2	pertumbuhan	pertumbuhan	PROPN
ijtc-1155	352	3	perusahaan	perusahaan	PROPN
ijtc-1155	352	4	,	,	PUNCT
ijtc-1155	352	5	good	good	ADJ
ijtc-1155	352	6	corporate	corporate	ADJ
ijtc-1155	352	7	governance	governance	NOUN
ijtc-1155	352	8	dan	dan	PROPN
ijtc-1155	352	9	kinerja	kinerja	PROPN
ijtc-1155	352	10	keuangan	keuangan	PROPN
ijtc-1155	352	11	terhadap	terhadap	PROPN
ijtc-1155	352	12	nilai	nilai	PROPN
ijtc-1155	352	13	perusahaan	perusahaan	PROPN
ijtc-1155	352	14	.	.	PUNCT
ijtc-1155	353	1	eco	eco	PROPN
ijtc-1155	353	2	-	-	PUNCT
ijtc-1155	353	3	fin	fin	PROPN
ijtc-1155	353	4	,	,	PUNCT
ijtc-1155	353	5	5(3	5(3	NUM
ijtc-1155	353	6	)	)	PUNCT
ijtc-1155	353	7	,	,	PUNCT
ijtc-1155	353	8	304–315	304–315	NUM
ijtc-1155	353	9	.	.	PUNCT
ijtc-1155	354	1	https://doi.org/10.32877/ef.v5i3.985	https://doi.org/10.32877/ef.v5i3.985	PRON
ijtc-1155	354	2	yuni	yuni	PROPN
ijtc-1155	354	3	,	,	PUNCT
ijtc-1155	354	4	l.	l.	PROPN
ijtc-1155	354	5	w.	w.	PROPN
ijtc-1155	354	6	(	(	PUNCT
ijtc-1155	354	7	2022	2022	NUM
ijtc-1155	354	8	)	)	PUNCT
ijtc-1155	354	9	.	.	PUNCT
ijtc-1155	355	1	pengaruh	pengaruh	PROPN
ijtc-1155	355	2	profitabilitas	profitabilita	VERB
ijtc-1155	355	3	terhadap	terhadap	PROPN
ijtc-1155	355	4	nilai	nilai	PROPN
ijtc-1155	355	5	perusahaan	perusahaan	PROPN
ijtc-1155	355	6	dengan	dengan	PROPN
ijtc-1155	355	7	kebijakan	kebijakan	PROPN
ijtc-1155	355	8	deviden	deviden	PROPN
ijtc-1155	355	9	sebagai	sebagai	PROPN
ijtc-1155	355	10	mediasi	mediasi	PROPN
ijtc-1155	355	11	.	.	PUNCT
ijtc-1155	356	1	jurnal	jurnal	ADJ
ijtc-1155	356	2	cendekia	cendekia	NOUN
ijtc-1155	356	3	keuangan	keuangan	NOUN
ijtc-1155	356	4	,	,	PUNCT
ijtc-1155	356	5	1(1	1(1	NUM
ijtc-1155	356	6	)	)	PUNCT
ijtc-1155	356	7	,	,	PUNCT
ijtc-1155	356	8	1	1	X
ijtc-1155	356	9	.	.	X
ijtc-1155	356	10	https://doi.org/10.32503/jck.v1i1.2192	https://doi.org/10.32503/jck.v1i1.2192	PROPN
ijtc-1155	356	11	zahwa	zahwa	PROPN
ijtc-1155	356	12	,	,	PUNCT
ijtc-1155	356	13	s.	s.	PROPN
ijtc-1155	356	14	f.	f.	PROPN
ijtc-1155	356	15	,	,	PUNCT
ijtc-1155	356	16	&	&	CCONJ
ijtc-1155	356	17	soedaryono	soedaryono	PROPN
ijtc-1155	356	18	,	,	PUNCT
ijtc-1155	356	19	b.	b.	PROPN
ijtc-1155	356	20	(	(	PUNCT
ijtc-1155	356	21	2023	2023	NUM
ijtc-1155	356	22	)	)	PUNCT
ijtc-1155	356	23	.	.	PUNCT
ijtc-1155	357	1	pengaruh	pengaruh	NOUN
ijtc-1155	357	2	profitabilitas	profitabilita	NOUN
ijtc-1155	357	3	,	,	PUNCT
ijtc-1155	357	4	leverage	leverage	NOUN
ijtc-1155	357	5	dan	dan	PROPN
ijtc-1155	357	6	pertumbuhan	pertumbuhan	PROPN
ijtc-1155	357	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1155	357	8	good	good	ADJ
ijtc-1155	357	9	corporate	corporate	ADJ
ijtc-1155	357	10	governance	governance	NOUN
ijtc-1155	357	11	,	,	PUNCT
ijtc-1155	357	12	profitability	profitability	NOUN
ijtc-1155	357	13	and	and	CCONJ
ijtc-1155	357	14	institutional	institutional	ADJ
ijtc-1155	357	15	ownership	ownership	NOUN
ijtc-1155	357	16	on	on	ADP
ijtc-1155	357	17	corporate	corporate	ADJ
ijtc-1155	357	18	financial	financial	ADJ
ijtc-1155	357	19	performance	performance	NOUN
ijtc-1155	357	20	moderated	moderate	VERB
ijtc-1155	357	21	by	by	ADP
ijtc-1155	357	22	dividend	dividend	NOUN
ijtc-1155	357	23	policy	policy	NOUN
ijtc-1155	357	24	azahra	azahra	NOUN
ijtc-1155	357	25	,	,	PUNCT
ijtc-1155	357	26	lusiyanawati	lusiyanawati	NOUN
ijtc-1155	357	27	,	,	PUNCT
ijtc-1155	357	28	puriayu	puriayu	VERB
ijtc-1155	357	29	,	,	PUNCT
ijtc-1155	357	30	and	and	CCONJ
ijtc-1155	357	31	yulianto	yulianto	NOUN
ijtc-1155	357	32	666	666	NUM
ijtc-1155	357	33	|	|	ADV
ijtc-1155	357	34	ilomata	ilomata	PROPN
ijtc-1155	357	35	international	international	ADJ
ijtc-1155	357	36	journal	journal	NOUN
ijtc-1155	357	37	of	of	ADP
ijtc-1155	357	38	tax	tax	PROPN
ijtc-1155	357	39	&	&	CCONJ
ijtc-1155	357	40	accounting	accounting	PROPN
ijtc-1155	357	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1155	357	42	perusahaan	perusahaan	PROPN
ijtc-1155	357	43	terhadap	terhadap	PROPN
ijtc-1155	357	44	kinerja	kinerja	PROPN
ijtc-1155	357	45	keuangan	keuangan	PROPN
ijtc-1155	357	46	perusahaan	perusahaan	PROPN
ijtc-1155	357	47	(	(	PUNCT
ijtc-1155	357	48	studi	studi	PROPN
ijtc-1155	357	49	empiris	empiris	PROPN
ijtc-1155	357	50	pada	pada	PROPN
ijtc-1155	357	51	perusahaan	perusahaan	PROPN
ijtc-1155	357	52	sektor	sektor	PROPN
ijtc-1155	357	53	transportasi	transportasi	PROPN
ijtc-1155	357	54	dan	dan	PROPN
ijtc-1155	357	55	logistik	logistik	PROPN
ijtc-1155	357	56	yang	yang	PROPN
ijtc-1155	357	57	terdaftar	terdaftar	PROPN
ijtc-1155	357	58	di	di	PROPN
ijtc-1155	357	59	bursa	bursa	PROPN
ijtc-1155	357	60	efek	efek	PROPN
ijtc-1155	357	61	indonesia	indonesia	PROPN
ijtc-1155	357	62	)	)	PUNCT
ijtc-1155	357	63	pada	pada	PROPN
ijtc-1155	357	64	periode	periode	PROPN
ijtc-1155	357	65	20202021	20202021	NUM
ijtc-1155	357	66	.	.	PUNCT
ijtc-1155	358	1	jurnal	jurnal	ADJ
ijtc-1155	358	2	ekonomi	ekonomi	PROPN
ijtc-1155	358	3	trisakti	trisakti	PROPN
ijtc-1155	358	4	,	,	PUNCT
ijtc-1155	358	5	3(2	3(2	NUM
ijtc-1155	358	6	)	)	PUNCT
ijtc-1155	358	7	,	,	PUNCT
ijtc-1155	358	8	3863–3872	3863–3872	NUM
ijtc-1155	358	9	.	.	PUNCT
ijtc-1155	359	1	https://doi.org/10.25105/jet.v3i2.18136	https://doi.org/10.25105/jet.v3i2.18136	PROPN
ijtc-1155	359	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ