id	sid	tid	token	lemma	pos
ijtc-1273	1	1	the	the	DET
ijtc-1273	1	2	illomata	illomata	PROPN
ijtc-1273	1	3	international	international	PROPN
ijtc-1273	1	4	journal	journal	PROPN
ijtc-1273	1	5	of	of	ADP
ijtc-1273	1	6	management	management	NOUN
ijtc-1273	1	7	ilomata	ilomata	PROPN
ijtc-1273	1	8	international	international	ADJ
ijtc-1273	1	9	journal	journal	NOUN
ijtc-1273	1	10	of	of	ADP
ijtc-1273	1	11	tax	tax	PROPN
ijtc-1273	1	12	&	&	CCONJ
ijtc-1273	1	13	accounting	account	VERB
ijtc-1273	1	14	p	p	PROPN
ijtc-1273	1	15	-	-	PUNCT
ijtc-1273	1	16	issn	issn	NOUN
ijtc-1273	1	17	:	:	PUNCT
ijtc-1273	1	18	2714	2714	NUM
ijtc-1273	1	19	-	-	SYM
ijtc-1273	1	20	9838	9838	NUM
ijtc-1273	1	21	;	;	PUNCT
ijtc-1273	1	22	e	e	X
ijtc-1273	1	23	-	-	PUNCT
ijtc-1273	1	24	issn	issn	NOUN
ijtc-1273	1	25	:	:	PUNCT
ijtc-1273	1	26	2714	2714	NUM
ijtc-1273	1	27	-	-	SYM
ijtc-1273	1	28	9846	9846	NUM
ijtc-1273	1	29	volume	volume	NOUN
ijtc-1273	1	30	5	5	NUM
ijtc-1273	1	31	,	,	PUNCT
ijtc-1273	1	32	issue	issue	NOUN
ijtc-1273	1	33	2	2	NUM
ijtc-1273	1	34	,	,	PUNCT
ijtc-1273	1	35	april	april	PROPN
ijtc-1273	1	36	2024	2024	NUM
ijtc-1273	1	37	page	page	NOUN
ijtc-1273	1	38	no	no	NOUN
ijtc-1273	1	39	.	.	PUNCT
ijtc-1273	2	1	619	619	NUM
ijtc-1273	2	2	-	-	SYM
ijtc-1273	2	3	635	635	NUM
ijtc-1273	2	4	619	619	NUM
ijtc-1273	2	5	|	|	ADV
ijtc-1273	2	6	ilomata	ilomata	VERB
ijtc-1273	2	7	international	international	ADJ
ijtc-1273	2	8	journal	journal	NOUN
ijtc-1273	2	9	of	of	ADP
ijtc-1273	2	10	tax	tax	PROPN
ijtc-1273	2	11	&	&	CCONJ
ijtc-1273	2	12	accounting	accounting	PROPN
ijtc-1273	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	2	14	the	the	DET
ijtc-1273	2	15	effect	effect	NOUN
ijtc-1273	2	16	of	of	ADP
ijtc-1273	2	17	cash	cash	NOUN
ijtc-1273	2	18	turnover	turnover	NOUN
ijtc-1273	2	19	,	,	PUNCT
ijtc-1273	2	20	receivables	receivables	NOUN
ijtc-1273	2	21	and	and	CCONJ
ijtc-1273	2	22	inventory	inventory	NOUN
ijtc-1273	2	23	on	on	ADP
ijtc-1273	2	24	the	the	DET
ijtc-1273	2	25	liquidity	liquidity	NOUN
ijtc-1273	2	26	of	of	ADP
ijtc-1273	2	27	manufacturing	manufacturing	NOUN
ijtc-1273	2	28	companies	company	NOUN
ijtc-1273	2	29	on	on	ADP
ijtc-1273	2	30	the	the	DET
ijtc-1273	2	31	indonesian	indonesian	ADJ
ijtc-1273	2	32	stock	stock	PROPN
ijtc-1273	2	33	exchange	exchange	PROPN
ijtc-1273	2	34	for	for	ADP
ijtc-1273	2	35	the	the	DET
ijtc-1273	2	36	2018	2018	NUM
ijtc-1273	2	37	-	-	SYM
ijtc-1273	2	38	2022	2022	NUM
ijtc-1273	2	39	period	period	NOUN
ijtc-1273	2	40	mohamad	mohamad	PROPN
ijtc-1273	2	41	ferrari	ferrari	PROPN
ijtc-1273	2	42	fariel	fariel	PROPN
ijtc-1273	2	43	noer	noer	PROPN
ijtc-1273	2	44	muhajiroh1	muhajiroh1	ADJ
ijtc-1273	2	45	,	,	PUNCT
ijtc-1273	2	46	nurul	nurul	NOUN
ijtc-1273	2	47	kamila2	kamila2	PROPN
ijtc-1273	2	48	12universitas	12universitas	NUM
ijtc-1273	2	49	bina	bina	PROPN
ijtc-1273	2	50	insani	insani	PROPN
ijtc-1273	2	51	,	,	PUNCT
ijtc-1273	2	52	indonesia	indonesia	PROPN
ijtc-1273	2	53	correspondent	correspondent	NOUN
ijtc-1273	2	54	:	:	PUNCT
ijtc-1273	2	55	nurulkamila@binainsani.ac.id2	nurulkamila@binainsani.ac.id2	PROPN
ijtc-1273	2	56	received	receive	VERB
ijtc-1273	2	57	:	:	PUNCT
ijtc-1273	2	58	march	march	PROPN
ijtc-1273	2	59	14	14	NUM
ijtc-1273	2	60	,	,	PUNCT
ijtc-1273	2	61	2024	2024	NUM
ijtc-1273	2	62	accepted	accept	VERB
ijtc-1273	2	63	:	:	PUNCT
ijtc-1273	2	64	april	april	PROPN
ijtc-1273	2	65	27	27	NUM
ijtc-1273	2	66	,	,	PUNCT
ijtc-1273	2	67	2024	2024	NUM
ijtc-1273	2	68	published	publish	VERB
ijtc-1273	2	69	:	:	PUNCT
ijtc-1273	2	70	april	april	PROPN
ijtc-1273	2	71	30	30	NUM
ijtc-1273	2	72	,	,	PUNCT
ijtc-1273	2	73	2024	2024	NUM
ijtc-1273	2	74	citation	citation	NOUN
ijtc-1273	2	75	:	:	PUNCT
ijtc-1273	2	76	muhajiroh	muhajiroh	PROPN
ijtc-1273	2	77	,	,	PUNCT
ijtc-1273	2	78	m	m	PROPN
ijtc-1273	2	79	,	,	PUNCT
ijtc-1273	2	80	f	f	PROPN
ijtc-1273	2	81	,	,	PUNCT
ijtc-1273	2	82	f	f	PROPN
ijtc-1273	2	83	,	,	PUNCT
ijtc-1273	2	84	n.	n.	PROPN
ijtc-1273	2	85	,	,	PUNCT
ijtc-1273	2	86	kamila	kamila	PROPN
ijtc-1273	2	87	,	,	PUNCT
ijtc-1273	2	88	n.	n.	PROPN
ijtc-1273	2	89	(	(	PUNCT
ijtc-1273	2	90	2024	2024	NUM
ijtc-1273	2	91	)	)	PUNCT
ijtc-1273	2	92	.	.	PUNCT
ijtc-1273	3	1	the	the	DET
ijtc-1273	3	2	effect	effect	NOUN
ijtc-1273	3	3	of	of	ADP
ijtc-1273	3	4	cash	cash	NOUN
ijtc-1273	3	5	turnover	turnover	NOUN
ijtc-1273	3	6	,	,	PUNCT
ijtc-1273	3	7	receivables	receivables	NOUN
ijtc-1273	3	8	and	and	CCONJ
ijtc-1273	3	9	inventory	inventory	NOUN
ijtc-1273	3	10	on	on	ADP
ijtc-1273	3	11	the	the	DET
ijtc-1273	3	12	liquidity	liquidity	NOUN
ijtc-1273	3	13	of	of	ADP
ijtc-1273	3	14	manufacturing	manufacturing	NOUN
ijtc-1273	3	15	companies	company	NOUN
ijtc-1273	3	16	on	on	ADP
ijtc-1273	3	17	the	the	DET
ijtc-1273	3	18	indonesian	indonesian	ADJ
ijtc-1273	3	19	stock	stock	PROPN
ijtc-1273	3	20	exchange	exchange	PROPN
ijtc-1273	3	21	for	for	ADP
ijtc-1273	3	22	the	the	DET
ijtc-1273	3	23	20182022	20182022	NUM
ijtc-1273	3	24	period	period	NOUN
ijtc-1273	3	25	.	.	PUNCT
ijtc-1273	4	1	ilomata	ilomata	PROPN
ijtc-1273	4	2	international	international	ADJ
ijtc-1273	4	3	journal	journal	NOUN
ijtc-1273	4	4	of	of	ADP
ijtc-1273	4	5	tax	tax	NOUN
ijtc-1273	4	6	and	and	CCONJ
ijtc-1273	4	7	accounting	accounting	NOUN
ijtc-1273	4	8	,	,	PUNCT
ijtc-1273	4	9	5(2	5(2	NUM
ijtc-1273	4	10	)	)	PUNCT
ijtc-1273	4	11	,	,	PUNCT
ijtc-1273	4	12	619	619	NUM
ijtc-1273	4	13	-	-	SYM
ijtc-1273	4	14	635	635	NUM
ijtc-1273	4	15	.	.	PUNCT
ijtc-1273	5	1	https://doi.org/10.61194/ijtc.v5i2.1245	https://doi.org/10.61194/ijtc.v5i2.1245	PROPN
ijtc-1273	5	2	abstract	abstract	NOUN
ijtc-1273	5	3	:	:	PUNCT
ijtc-1273	5	4	the	the	DET
ijtc-1273	5	5	company	company	NOUN
ijtc-1273	5	6	is	be	AUX
ijtc-1273	5	7	in	in	ADP
ijtc-1273	5	8	a	a	DET
ijtc-1273	5	9	liquid	liquid	ADJ
ijtc-1273	5	10	state	state	NOUN
ijtc-1273	5	11	when	when	SCONJ
ijtc-1273	5	12	the	the	DET
ijtc-1273	5	13	company	company	NOUN
ijtc-1273	5	14	is	be	AUX
ijtc-1273	5	15	able	able	ADJ
ijtc-1273	5	16	to	to	PART
ijtc-1273	5	17	pay	pay	VERB
ijtc-1273	5	18	short	short	ADJ
ijtc-1273	5	19	-	-	PUNCT
ijtc-1273	5	20	term	term	NOUN
ijtc-1273	5	21	debt	debt	NOUN
ijtc-1273	5	22	.	.	PUNCT
ijtc-1273	6	1	this	this	DET
ijtc-1273	6	2	study	study	NOUN
ijtc-1273	6	3	aims	aim	VERB
ijtc-1273	6	4	to	to	PART
ijtc-1273	6	5	determine	determine	VERB
ijtc-1273	6	6	the	the	DET
ijtc-1273	6	7	manufacturing	manufacturing	NOUN
ijtc-1273	6	8	sector	sector	NOUN
ijtc-1273	6	9	companies	company	NOUN
ijtc-1273	6	10	listed	list	VERB
ijtc-1273	6	11	on	on	ADP
ijtc-1273	6	12	bursa	bursa	NOUN
ijtc-1273	6	13	efek	efek	NOUN
ijtc-1273	6	14	indonesia	indonesia	PROPN
ijtc-1273	6	15	with	with	ADP
ijtc-1273	6	16	the	the	DET
ijtc-1273	6	17	effect	effect	NOUN
ijtc-1273	6	18	of	of	ADP
ijtc-1273	6	19	cash	cash	NOUN
ijtc-1273	6	20	turnover	turnover	NOUN
ijtc-1273	6	21	,	,	PUNCT
ijtc-1273	6	22	accounts	account	VERB
ijtc-1273	6	23	receivable	receivable	ADJ
ijtc-1273	6	24	turnover	turnover	NOUN
ijtc-1273	6	25	and	and	CCONJ
ijtc-1273	6	26	inventory	inventory	NOUN
ijtc-1273	6	27	turnover	turnover	NOUN
ijtc-1273	6	28	on	on	ADP
ijtc-1273	6	29	liquidity	liquidity	NOUN
ijtc-1273	6	30	.	.	PUNCT
ijtc-1273	7	1	this	this	DET
ijtc-1273	7	2	research	research	NOUN
ijtc-1273	7	3	method	method	NOUN
ijtc-1273	7	4	uses	use	VERB
ijtc-1273	7	5	quantitative	quantitative	ADJ
ijtc-1273	7	6	methods	method	NOUN
ijtc-1273	7	7	with	with	ADP
ijtc-1273	7	8	a	a	DET
ijtc-1273	7	9	sampling	sample	VERB
ijtc-1273	7	10	model	model	NOUN
ijtc-1273	7	11	of	of	ADP
ijtc-1273	7	12	5	5	NUM
ijtc-1273	7	13	years	year	NOUN
ijtc-1273	7	14	of	of	ADP
ijtc-1273	7	15	financial	financial	ADJ
ijtc-1273	7	16	statements	statement	NOUN
ijtc-1273	7	17	and	and	CCONJ
ijtc-1273	7	18	a	a	DET
ijtc-1273	7	19	population	population	NOUN
ijtc-1273	7	20	of	of	ADP
ijtc-1273	7	21	manufacturing	manufacturing	NOUN
ijtc-1273	7	22	sector	sector	NOUN
ijtc-1273	7	23	companies	company	NOUN
ijtc-1273	7	24	listed	list	VERB
ijtc-1273	7	25	on	on	ADP
ijtc-1273	7	26	indonesian	indonesian	ADJ
ijtc-1273	7	27	stock	stock	PROPN
ijtc-1273	7	28	exchange	exchange	PROPN
ijtc-1273	7	29	.	.	PUNCT
ijtc-1273	8	1	the	the	DET
ijtc-1273	8	2	analysis	analysis	NOUN
ijtc-1273	8	3	used	use	VERB
ijtc-1273	8	4	is	be	AUX
ijtc-1273	8	5	the	the	DET
ijtc-1273	8	6	classic	classic	ADJ
ijtc-1273	8	7	assumption	assumption	NOUN
ijtc-1273	8	8	test	test	NOUN
ijtc-1273	8	9	,	,	PUNCT
ijtc-1273	8	10	the	the	DET
ijtc-1273	8	11	coefficient	coefficient	NOUN
ijtc-1273	8	12	of	of	ADP
ijtc-1273	8	13	determination	determination	NOUN
ijtc-1273	8	14	test	test	NOUN
ijtc-1273	8	15	,	,	PUNCT
ijtc-1273	8	16	the	the	DET
ijtc-1273	8	17	multiple	multiple	ADJ
ijtc-1273	8	18	regression	regression	NOUN
ijtc-1273	8	19	test	test	NOUN
ijtc-1273	8	20	,	,	PUNCT
ijtc-1273	8	21	the	the	DET
ijtc-1273	8	22	t	t	PROPN
ijtc-1273	8	23	test	test	NOUN
ijtc-1273	8	24	and	and	CCONJ
ijtc-1273	8	25	the	the	DET
ijtc-1273	8	26	f	f	PROPN
ijtc-1273	8	27	test	test	NOUN
ijtc-1273	8	28	.	.	PUNCT
ijtc-1273	9	1	the	the	DET
ijtc-1273	9	2	results	result	NOUN
ijtc-1273	9	3	of	of	ADP
ijtc-1273	9	4	the	the	DET
ijtc-1273	9	5	analysis	analysis	NOUN
ijtc-1273	9	6	show	show	VERB
ijtc-1273	9	7	that	that	SCONJ
ijtc-1273	9	8	cash	cash	NOUN
ijtc-1273	9	9	turnover	turnover	NOUN
ijtc-1273	9	10	on	on	ADP
ijtc-1273	9	11	liquidity	liquidity	NOUN
ijtc-1273	9	12	is	be	AUX
ijtc-1273	9	13	significantly	significantly	ADV
ijtc-1273	9	14	negative	negative	ADJ
ijtc-1273	9	15	,	,	PUNCT
ijtc-1273	9	16	accounts	account	VERB
ijtc-1273	9	17	receivable	receivable	ADJ
ijtc-1273	9	18	turnover	turnover	NOUN
ijtc-1273	9	19	on	on	ADP
ijtc-1273	9	20	liquidity	liquidity	NOUN
ijtc-1273	9	21	is	be	AUX
ijtc-1273	9	22	not	not	PART
ijtc-1273	9	23	significant	significant	ADJ
ijtc-1273	9	24	,	,	PUNCT
ijtc-1273	9	25	inventory	inventory	NOUN
ijtc-1273	9	26	turnover	turnover	NOUN
ijtc-1273	9	27	on	on	ADP
ijtc-1273	9	28	liquidity	liquidity	NOUN
ijtc-1273	9	29	is	be	AUX
ijtc-1273	9	30	not	not	PART
ijtc-1273	9	31	significant	significant	ADJ
ijtc-1273	9	32	.	.	PUNCT
ijtc-1273	10	1	while	while	SCONJ
ijtc-1273	10	2	the	the	DET
ijtc-1273	10	3	results	result	NOUN
ijtc-1273	10	4	of	of	ADP
ijtc-1273	10	5	cash	cash	NOUN
ijtc-1273	10	6	turnover	turnover	NOUN
ijtc-1273	10	7	,	,	PUNCT
ijtc-1273	10	8	receivables	receivables	NOUN
ijtc-1273	10	9	turnover	turnover	NOUN
ijtc-1273	10	10	and	and	CCONJ
ijtc-1273	10	11	inventory	inventory	NOUN
ijtc-1273	10	12	turnover	turnover	NOUN
ijtc-1273	10	13	on	on	ADP
ijtc-1273	10	14	liquidity	liquidity	NOUN
ijtc-1273	10	15	are	be	AUX
ijtc-1273	10	16	partially	partially	ADV
ijtc-1273	10	17	significant	significant	ADJ
ijtc-1273	10	18	.	.	PUNCT
ijtc-1273	11	1	based	base	VERB
ijtc-1273	11	2	on	on	ADP
ijtc-1273	11	3	these	these	DET
ijtc-1273	11	4	results	result	NOUN
ijtc-1273	11	5	,	,	PUNCT
ijtc-1273	11	6	only	only	ADV
ijtc-1273	11	7	cash	cash	NOUN
ijtc-1273	11	8	turnover	turnover	NOUN
ijtc-1273	11	9	is	be	AUX
ijtc-1273	11	10	significant	significant	ADJ
ijtc-1273	11	11	to	to	ADP
ijtc-1273	11	12	liquidity	liquidity	NOUN
ijtc-1273	11	13	,	,	PUNCT
ijtc-1273	11	14	there	there	PRON
ijtc-1273	11	15	is	be	VERB
ijtc-1273	11	16	an	an	DET
ijtc-1273	11	17	opposite	opposite	ADJ
ijtc-1273	11	18	relationship	relationship	NOUN
ijtc-1273	11	19	due	due	ADP
ijtc-1273	11	20	to	to	ADP
ijtc-1273	11	21	negative	negative	ADJ
ijtc-1273	11	22	results	result	NOUN
ijtc-1273	11	23	.	.	PUNCT
ijtc-1273	12	1	so	so	ADV
ijtc-1273	12	2	if	if	SCONJ
ijtc-1273	12	3	cash	cash	NOUN
ijtc-1273	12	4	turnover	turnover	NOUN
ijtc-1273	12	5	increases	increase	NOUN
ijtc-1273	12	6	,	,	PUNCT
ijtc-1273	12	7	liquidity	liquidity	NOUN
ijtc-1273	12	8	decreases	decrease	NOUN
ijtc-1273	12	9	and	and	CCONJ
ijtc-1273	12	10	vice	vice	NOUN
ijtc-1273	12	11	versa	versa	ADV
ijtc-1273	12	12	.	.	PUNCT
ijtc-1273	13	1	keywords	keyword	NOUN
ijtc-1273	13	2	:	:	PUNCT
ijtc-1273	13	3	liquidity	liquidity	NOUN
ijtc-1273	13	4	,	,	PUNCT
ijtc-1273	13	5	turnover	turnover	NOUN
ijtc-1273	13	6	ratio	ratio	NOUN
ijtc-1273	13	7	,	,	PUNCT
ijtc-1273	13	8	manufacture	manufacture	VERB
ijtc-1273	13	9	industry	industry	NOUN
ijtc-1273	13	10	this	this	PRON
ijtc-1273	13	11	is	be	AUX
ijtc-1273	13	12	an	an	DET
ijtc-1273	13	13	open	open	ADJ
ijtc-1273	13	14	access	access	NOUN
ijtc-1273	13	15	article	article	NOUN
ijtc-1273	13	16	under	under	ADP
ijtc-1273	13	17	the	the	DET
ijtc-1273	13	18	cc	cc	NOUN
ijtc-1273	13	19	-	-	PUNCT
ijtc-1273	13	20	by	by	ADP
ijtc-1273	13	21	4.0	4.0	NUM
ijtc-1273	13	22	license	license	NOUN
ijtc-1273	13	23	.	.	PUNCT
ijtc-1273	14	1	introduction	introduction	NOUN
ijtc-1273	14	2	in	in	ADP
ijtc-1273	14	3	the	the	DET
ijtc-1273	14	4	current	current	ADJ
ijtc-1273	14	5	era	era	NOUN
ijtc-1273	14	6	of	of	ADP
ijtc-1273	14	7	globalization	globalization	NOUN
ijtc-1273	14	8	,	,	PUNCT
ijtc-1273	14	9	causing	cause	VERB
ijtc-1273	14	10	the	the	DET
ijtc-1273	14	11	business	business	NOUN
ijtc-1273	14	12	world	world	NOUN
ijtc-1273	14	13	in	in	ADP
ijtc-1273	14	14	indonesia	indonesia	PROPN
ijtc-1273	14	15	to	to	PART
ijtc-1273	14	16	increase	increase	VERB
ijtc-1273	14	17	and	and	CCONJ
ijtc-1273	14	18	develop	develop	VERB
ijtc-1273	14	19	.	.	PUNCT
ijtc-1273	15	1	this	this	DET
ijtc-1273	15	2	development	development	NOUN
ijtc-1273	15	3	causes	cause	VERB
ijtc-1273	15	4	competition	competition	NOUN
ijtc-1273	15	5	between	between	ADP
ijtc-1273	15	6	companies	company	NOUN
ijtc-1273	15	7	to	to	PART
ijtc-1273	15	8	be	be	AUX
ijtc-1273	15	9	very	very	ADV
ijtc-1273	15	10	tight	tight	ADJ
ijtc-1273	15	11	.	.	PUNCT
ijtc-1273	16	1	where	where	SCONJ
ijtc-1273	16	2	each	each	DET
ijtc-1273	16	3	company	company	NOUN
ijtc-1273	16	4	tries	try	VERB
ijtc-1273	16	5	to	to	PART
ijtc-1273	16	6	participate	participate	VERB
ijtc-1273	16	7	in	in	ADP
ijtc-1273	16	8	competing	compete	VERB
ijtc-1273	16	9	and	and	CCONJ
ijtc-1273	16	10	being	be	AUX
ijtc-1273	16	11	the	the	DET
ijtc-1273	16	12	best	good	ADJ
ijtc-1273	16	13	in	in	ADP
ijtc-1273	16	14	their	their	PRON
ijtc-1273	16	15	respective	respective	ADJ
ijtc-1273	16	16	fields	field	NOUN
ijtc-1273	16	17	,	,	PUNCT
ijtc-1273	16	18	and	and	CCONJ
ijtc-1273	16	19	being	be	AUX
ijtc-1273	16	20	able	able	ADJ
ijtc-1273	16	21	to	to	PART
ijtc-1273	16	22	survive	survive	VERB
ijtc-1273	16	23	in	in	ADP
ijtc-1273	16	24	the	the	DET
ijtc-1273	16	25	business	business	NOUN
ijtc-1273	16	26	world	world	NOUN
ijtc-1273	16	27	.	.	PUNCT
ijtc-1273	17	1	this	this	PRON
ijtc-1273	17	2	can	can	AUX
ijtc-1273	17	3	add	add	VERB
ijtc-1273	17	4	problems	problem	NOUN
ijtc-1273	17	5	for	for	ADP
ijtc-1273	17	6	management	management	NOUN
ijtc-1273	17	7	in	in	ADP
ijtc-1273	17	8	a	a	DET
ijtc-1273	17	9	company	company	NOUN
ijtc-1273	17	10	to	to	PART
ijtc-1273	17	11	achieve	achieve	VERB
ijtc-1273	17	12	this	this	DET
ijtc-1273	17	13	goal	goal	NOUN
ijtc-1273	17	14	and	and	CCONJ
ijtc-1273	17	15	carry	carry	VERB
ijtc-1273	17	16	out	out	ADP
ijtc-1273	17	17	its	its	PRON
ijtc-1273	17	18	business	business	NOUN
ijtc-1273	17	19	activities	activity	NOUN
ijtc-1273	17	20	.	.	PUNCT
ijtc-1273	18	1	therefore	therefore	ADV
ijtc-1273	18	2	,	,	PUNCT
ijtc-1273	18	3	every	every	DET
ijtc-1273	18	4	company	company	NOUN
ijtc-1273	18	5	becomes	become	VERB
ijtc-1273	18	6	motivated	motivated	ADJ
ijtc-1273	18	7	to	to	PART
ijtc-1273	18	8	improve	improve	VERB
ijtc-1273	18	9	and	and	CCONJ
ijtc-1273	18	10	perfect	perfect	VERB
ijtc-1273	18	11	the	the	DET
ijtc-1273	18	12	company	company	NOUN
ijtc-1273	18	13	's	's	PART
ijtc-1273	18	14	management	management	NOUN
ijtc-1273	18	15	and	and	CCONJ
ijtc-1273	18	16	financial	financial	ADJ
ijtc-1273	18	17	performance	performance	NOUN
ijtc-1273	18	18	.	.	PUNCT
ijtc-1273	19	1	in	in	ADP
ijtc-1273	19	2	general	general	ADJ
ijtc-1273	19	3	,	,	PUNCT
ijtc-1273	19	4	it	it	PRON
ijtc-1273	19	5	must	must	AUX
ijtc-1273	19	6	be	be	AUX
ijtc-1273	19	7	able	able	ADJ
ijtc-1273	19	8	to	to	PART
ijtc-1273	19	9	maintain	maintain	VERB
ijtc-1273	19	10	its	its	PRON
ijtc-1273	19	11	financial	financial	ADJ
ijtc-1273	19	12	performance	performance	NOUN
ijtc-1273	19	13	by	by	ADP
ijtc-1273	19	14	stabilizing	stabilize	VERB
ijtc-1273	19	15	the	the	DET
ijtc-1273	19	16	company	company	NOUN
ijtc-1273	19	17	's	's	PART
ijtc-1273	19	18	operations	operation	NOUN
ijtc-1273	19	19	because	because	SCONJ
ijtc-1273	19	20	the	the	DET
ijtc-1273	19	21	heart	heart	NOUN
ijtc-1273	19	22	of	of	ADP
ijtc-1273	19	23	the	the	DET
ijtc-1273	19	24	company	company	NOUN
ijtc-1273	19	25	is	be	AUX
ijtc-1273	19	26	in	in	ADP
ijtc-1273	19	27	its	its	PRON
ijtc-1273	19	28	finances	finance	NOUN
ijtc-1273	19	29	and	and	CCONJ
ijtc-1273	19	30	operations	operation	NOUN
ijtc-1273	19	31	.	.	PUNCT
ijtc-1273	20	1	so	so	ADV
ijtc-1273	20	2	the	the	PRON
ijtc-1273	20	3	higher	high	ADJ
ijtc-1273	20	4	the	the	DET
ijtc-1273	20	5	stock	stock	NOUN
ijtc-1273	20	6	market	market	NOUN
ijtc-1273	20	7	value	value	NOUN
ijtc-1273	20	8	of	of	ADP
ijtc-1273	20	9	the	the	DET
ijtc-1273	20	10	company	company	NOUN
ijtc-1273	20	11	in	in	ADP
ijtc-1273	20	12	indicating	indicate	VERB
ijtc-1273	20	13	high	high	ADJ
ijtc-1273	20	14	interest	interest	NOUN
ijtc-1273	20	15	for	for	SCONJ
ijtc-1273	20	16	investors	investor	NOUN
ijtc-1273	20	17	to	to	PART
ijtc-1273	20	18	invest	invest	VERB
ijtc-1273	20	19	in	in	ADP
ijtc-1273	20	20	the	the	DET
ijtc-1273	20	21	company	company	NOUN
ijtc-1273	20	22	.	.	PUNCT
ijtc-1273	21	1	the	the	DET
ijtc-1273	21	2	company	company	NOUN
ijtc-1273	21	3	's	's	PART
ijtc-1273	21	4	management	management	NOUN
ijtc-1273	21	5	,	,	PUNCT
ijtc-1273	21	6	especially	especially	ADV
ijtc-1273	21	7	the	the	DET
ijtc-1273	21	8	finance	finance	NOUN
ijtc-1273	21	9	department	department	NOUN
ijtc-1273	21	10	,	,	PUNCT
ijtc-1273	21	11	must	must	AUX
ijtc-1273	21	12	pay	pay	VERB
ijtc-1273	21	13	attention	attention	NOUN
ijtc-1273	21	14	to	to	ADP
ijtc-1273	21	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1273	21	16	mailto:nurulkamila@binainsani.ac.id	mailto:nurulkamila@binainsani.ac.id	NOUN
ijtc-1273	21	17	https://doi.org/10.61194/ijtc.v5i2.1245	https://doi.org/10.61194/ijtc.v5i2.1245	NOUN
ijtc-1273	21	18	the	the	DET
ijtc-1273	21	19	effect	effect	NOUN
ijtc-1273	21	20	of	of	ADP
ijtc-1273	21	21	cash	cash	NOUN
ijtc-1273	21	22	turnover	turnover	NOUN
ijtc-1273	21	23	,	,	PUNCT
ijtc-1273	21	24	receivables	receivables	NOUN
ijtc-1273	21	25	and	and	CCONJ
ijtc-1273	21	26	inventory	inventory	NOUN
ijtc-1273	21	27	on	on	ADP
ijtc-1273	21	28	the	the	DET
ijtc-1273	21	29	liquidity	liquidity	NOUN
ijtc-1273	21	30	of	of	ADP
ijtc-1273	21	31	manufacturing	manufacturing	NOUN
ijtc-1273	21	32	companies	company	NOUN
ijtc-1273	21	33	on	on	ADP
ijtc-1273	21	34	the	the	DET
ijtc-1273	21	35	indonesian	indonesian	ADJ
ijtc-1273	21	36	stock	stock	PROPN
ijtc-1273	21	37	exchange	exchange	PROPN
ijtc-1273	21	38	for	for	ADP
ijtc-1273	21	39	the	the	DET
ijtc-1273	21	40	2018	2018	NUM
ijtc-1273	21	41	-	-	SYM
ijtc-1273	21	42	2022	2022	NUM
ijtc-1273	21	43	period	period	NOUN
ijtc-1273	21	44	muhajiroh	muhajiroh	NOUN
ijtc-1273	21	45	and	and	CCONJ
ijtc-1273	21	46	kamila	kamila	PROPN
ijtc-1273	21	47	620	620	NUM
ijtc-1273	21	48	|	|	CCONJ
ijtc-1273	21	49	ilomata	ilomata	PROPN
ijtc-1273	21	50	international	international	ADJ
ijtc-1273	21	51	journal	journal	NOUN
ijtc-1273	21	52	of	of	ADP
ijtc-1273	21	53	tax	tax	PROPN
ijtc-1273	21	54	&	&	CCONJ
ijtc-1273	21	55	accounting	account	VERB
ijtc-1273	21	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	21	57	its	its	PRON
ijtc-1273	21	58	liquidity	liquidity	NOUN
ijtc-1273	21	59	so	so	SCONJ
ijtc-1273	21	60	that	that	SCONJ
ijtc-1273	21	61	its	its	PRON
ijtc-1273	21	62	short	short	ADJ
ijtc-1273	21	63	-	-	PUNCT
ijtc-1273	21	64	term	term	NOUN
ijtc-1273	21	65	obligations	obligation	NOUN
ijtc-1273	21	66	are	be	AUX
ijtc-1273	21	67	stable	stable	ADJ
ijtc-1273	21	68	and	and	CCONJ
ijtc-1273	21	69	do	do	AUX
ijtc-1273	21	70	not	not	PART
ijtc-1273	21	71	hamper	hamper	VERB
ijtc-1273	21	72	the	the	DET
ijtc-1273	21	73	company	company	NOUN
ijtc-1273	21	74	's	's	PART
ijtc-1273	21	75	operations	operation	NOUN
ijtc-1273	21	76	.	.	PUNCT
ijtc-1273	22	1	a	a	DET
ijtc-1273	22	2	company	company	NOUN
ijtc-1273	22	3	that	that	PRON
ijtc-1273	22	4	is	be	AUX
ijtc-1273	22	5	said	say	VERB
ijtc-1273	22	6	to	to	PART
ijtc-1273	22	7	be	be	AUX
ijtc-1273	22	8	liquid	liquid	ADJ
ijtc-1273	22	9	is	be	AUX
ijtc-1273	22	10	a	a	DET
ijtc-1273	22	11	company	company	NOUN
ijtc-1273	22	12	that	that	PRON
ijtc-1273	22	13	can	can	AUX
ijtc-1273	22	14	pay	pay	VERB
ijtc-1273	22	15	its	its	PRON
ijtc-1273	22	16	short	short	ADJ
ijtc-1273	22	17	-	-	PUNCT
ijtc-1273	22	18	term	term	NOUN
ijtc-1273	22	19	obligations	obligation	NOUN
ijtc-1273	22	20	in	in	ADP
ijtc-1273	22	21	accordance	accordance	NOUN
ijtc-1273	22	22	with	with	ADP
ijtc-1273	22	23	the	the	DET
ijtc-1273	22	24	specified	specified	ADJ
ijtc-1273	22	25	time	time	NOUN
ijtc-1273	22	26	.	.	PUNCT
ijtc-1273	23	1	so	so	ADV
ijtc-1273	23	2	that	that	SCONJ
ijtc-1273	23	3	it	it	PRON
ijtc-1273	23	4	can	can	AUX
ijtc-1273	23	5	cover	cover	VERB
ijtc-1273	23	6	the	the	DET
ijtc-1273	23	7	current	current	ADJ
ijtc-1273	23	8	liabilities	liability	NOUN
ijtc-1273	23	9	owned	own	VERB
ijtc-1273	23	10	by	by	ADP
ijtc-1273	23	11	the	the	DET
ijtc-1273	23	12	company	company	NOUN
ijtc-1273	23	13	.	.	PUNCT
ijtc-1273	24	1	so	so	ADV
ijtc-1273	24	2	the	the	PRON
ijtc-1273	24	3	greater	great	ADJ
ijtc-1273	24	4	the	the	DET
ijtc-1273	24	5	ratio	ratio	NOUN
ijtc-1273	24	6	of	of	ADP
ijtc-1273	24	7	current	current	ADJ
ijtc-1273	24	8	assets	asset	NOUN
ijtc-1273	24	9	,	,	PUNCT
ijtc-1273	24	10	the	the	PRON
ijtc-1273	24	11	higher	high	ADJ
ijtc-1273	24	12	the	the	DET
ijtc-1273	24	13	company	company	NOUN
ijtc-1273	24	14	's	's	PART
ijtc-1273	24	15	ability	ability	NOUN
ijtc-1273	24	16	to	to	PART
ijtc-1273	24	17	pay	pay	VERB
ijtc-1273	24	18	its	its	PRON
ijtc-1273	24	19	short	short	ADJ
ijtc-1273	24	20	-	-	PUNCT
ijtc-1273	24	21	term	term	NOUN
ijtc-1273	24	22	obligations	obligation	NOUN
ijtc-1273	24	23	.	.	PUNCT
ijtc-1273	25	1	liquidity	liquidity	NOUN
ijtc-1273	25	2	is	be	AUX
ijtc-1273	25	3	included	include	VERB
ijtc-1273	25	4	in	in	ADP
ijtc-1273	25	5	the	the	DET
ijtc-1273	25	6	problems	problem	NOUN
ijtc-1273	25	7	that	that	PRON
ijtc-1273	25	8	companies	company	NOUN
ijtc-1273	25	9	must	must	AUX
ijtc-1273	25	10	pay	pay	VERB
ijtc-1273	25	11	attention	attention	NOUN
ijtc-1273	25	12	to	to	ADP
ijtc-1273	25	13	in	in	ADP
ijtc-1273	25	14	carrying	carry	VERB
ijtc-1273	25	15	out	out	ADP
ijtc-1273	25	16	their	their	PRON
ijtc-1273	25	17	business	business	NOUN
ijtc-1273	25	18	performance	performance	NOUN
ijtc-1273	25	19	.	.	PUNCT
ijtc-1273	26	1	companies	company	NOUN
ijtc-1273	26	2	that	that	PRON
ijtc-1273	26	3	are	be	AUX
ijtc-1273	26	4	unable	unable	ADJ
ijtc-1273	26	5	to	to	PART
ijtc-1273	26	6	pay	pay	VERB
ijtc-1273	26	7	financial	financial	ADJ
ijtc-1273	26	8	obligations	obligation	NOUN
ijtc-1273	26	9	at	at	ADP
ijtc-1273	26	10	maturity	maturity	NOUN
ijtc-1273	26	11	,	,	PUNCT
ijtc-1273	26	12	the	the	DET
ijtc-1273	26	13	company	company	NOUN
ijtc-1273	26	14	will	will	AUX
ijtc-1273	26	15	be	be	AUX
ijtc-1273	26	16	doubted	doubt	VERB
ijtc-1273	26	17	by	by	ADP
ijtc-1273	26	18	potential	potential	ADJ
ijtc-1273	26	19	investors	investor	NOUN
ijtc-1273	26	20	.	.	PUNCT
ijtc-1273	27	1	the	the	DET
ijtc-1273	27	2	company	company	NOUN
ijtc-1273	27	3	certainly	certainly	ADV
ijtc-1273	27	4	will	will	AUX
ijtc-1273	27	5	not	not	PART
ijtc-1273	27	6	get	get	VERB
ijtc-1273	27	7	the	the	DET
ijtc-1273	27	8	trust	trust	NOUN
ijtc-1273	27	9	of	of	ADP
ijtc-1273	27	10	creditors	creditor	NOUN
ijtc-1273	27	11	and	and	CCONJ
ijtc-1273	27	12	investors	investor	NOUN
ijtc-1273	27	13	if	if	SCONJ
ijtc-1273	27	14	the	the	DET
ijtc-1273	27	15	liquidity	liquidity	NOUN
ijtc-1273	27	16	problem	problem	NOUN
ijtc-1273	27	17	continues	continue	VERB
ijtc-1273	27	18	to	to	PART
ijtc-1273	27	19	occur	occur	VERB
ijtc-1273	27	20	.	.	PUNCT
ijtc-1273	28	1	so	so	SCONJ
ijtc-1273	28	2	that	that	SCONJ
ijtc-1273	28	3	this	this	PRON
ijtc-1273	28	4	will	will	AUX
ijtc-1273	28	5	disrupt	disrupt	VERB
ijtc-1273	28	6	the	the	DET
ijtc-1273	28	7	cooperation	cooperation	NOUN
ijtc-1273	28	8	that	that	PRON
ijtc-1273	28	9	exists	exist	VERB
ijtc-1273	28	10	between	between	ADP
ijtc-1273	28	11	the	the	DET
ijtc-1273	28	12	company	company	NOUN
ijtc-1273	28	13	and	and	CCONJ
ijtc-1273	28	14	the	the	DET
ijtc-1273	28	15	investors	investor	NOUN
ijtc-1273	28	16	who	who	PRON
ijtc-1273	28	17	have	have	AUX
ijtc-1273	28	18	invested	invest	VERB
ijtc-1273	28	19	their	their	PRON
ijtc-1273	28	20	capital	capital	NOUN
ijtc-1273	28	21	for	for	ADP
ijtc-1273	28	22	the	the	DET
ijtc-1273	28	23	smooth	smooth	ADJ
ijtc-1273	28	24	running	running	NOUN
ijtc-1273	28	25	of	of	ADP
ijtc-1273	28	26	the	the	DET
ijtc-1273	28	27	company	company	NOUN
ijtc-1273	28	28	's	's	PART
ijtc-1273	28	29	business	business	NOUN
ijtc-1273	28	30	.	.	PUNCT
ijtc-1273	29	1	accounts	account	NOUN
ijtc-1273	29	2	receivable	receivable	ADJ
ijtc-1273	29	3	turnover	turnover	NOUN
ijtc-1273	29	4	has	have	VERB
ijtc-1273	29	5	a	a	DET
ijtc-1273	29	6	significant	significant	ADJ
ijtc-1273	29	7	positive	positive	ADJ
ijtc-1273	29	8	effect	effect	NOUN
ijtc-1273	29	9	on	on	ADP
ijtc-1273	29	10	liquidity	liquidity	NOUN
ijtc-1273	29	11	,	,	PUNCT
ijtc-1273	29	12	while	while	SCONJ
ijtc-1273	29	13	cash	cash	NOUN
ijtc-1273	29	14	turnover	turnover	NOUN
ijtc-1273	29	15	has	have	VERB
ijtc-1273	29	16	no	no	DET
ijtc-1273	29	17	significant	significant	ADJ
ijtc-1273	29	18	effect	effect	NOUN
ijtc-1273	29	19	on	on	ADP
ijtc-1273	29	20	liquidity	liquidity	NOUN
ijtc-1273	29	21	.	.	PUNCT
ijtc-1273	30	1	simultaneously	simultaneously	ADV
ijtc-1273	30	2	accounts	account	VERB
ijtc-1273	30	3	receivable	receivable	ADJ
ijtc-1273	30	4	turnover	turnover	NOUN
ijtc-1273	30	5	and	and	CCONJ
ijtc-1273	30	6	cash	cash	NOUN
ijtc-1273	30	7	turnover	turnover	NOUN
ijtc-1273	30	8	have	have	VERB
ijtc-1273	30	9	no	no	DET
ijtc-1273	30	10	significant	significant	ADJ
ijtc-1273	30	11	effect	effect	NOUN
ijtc-1273	30	12	on	on	ADP
ijtc-1273	30	13	liquidity	liquidity	NOUN
ijtc-1273	30	14	(	(	PUNCT
ijtc-1273	30	15	rosalina	rosalina	PROPN
ijtc-1273	30	16	et	et	PROPN
ijtc-1273	30	17	al	al	PROPN
ijtc-1273	30	18	.	.	PROPN
ijtc-1273	30	19	,	,	PUNCT
ijtc-1273	30	20	2022	2022	NUM
ijtc-1273	30	21	)	)	PUNCT
ijtc-1273	30	22	.	.	PUNCT
ijtc-1273	31	1	liquidity	liquidity	NOUN
ijtc-1273	31	2	during	during	ADP
ijtc-1273	31	3	the	the	DET
ijtc-1273	31	4	covid-19	covid-19	PROPN
ijtc-1273	31	5	pandemic	pandemic	NOUN
ijtc-1273	31	6	was	be	AUX
ijtc-1273	31	7	lower	low	ADJ
ijtc-1273	31	8	compared	compare	VERB
ijtc-1273	31	9	to	to	ADP
ijtc-1273	31	10	the	the	DET
ijtc-1273	31	11	period	period	NOUN
ijtc-1273	31	12	before	before	ADP
ijtc-1273	31	13	the	the	DET
ijtc-1273	31	14	pandemic	pandemic	NOUN
ijtc-1273	31	15	.	.	PUNCT
ijtc-1273	32	1	it	it	PRON
ijtc-1273	32	2	can	can	AUX
ijtc-1273	32	3	be	be	AUX
ijtc-1273	32	4	accepted	accept	VERB
ijtc-1273	32	5	that	that	SCONJ
ijtc-1273	32	6	the	the	DET
ijtc-1273	32	7	solvency	solvency	NOUN
ijtc-1273	32	8	value	value	NOUN
ijtc-1273	32	9	during	during	ADP
ijtc-1273	32	10	the	the	DET
ijtc-1273	32	11	covid-19	covid-19	PROPN
ijtc-1273	32	12	period	period	NOUN
ijtc-1273	32	13	was	be	AUX
ijtc-1273	32	14	lower	low	ADJ
ijtc-1273	32	15	compared	compare	VERB
ijtc-1273	32	16	to	to	ADP
ijtc-1273	32	17	the	the	DET
ijtc-1273	32	18	period	period	NOUN
ijtc-1273	32	19	before	before	ADP
ijtc-1273	32	20	the	the	DET
ijtc-1273	32	21	pandemic	pandemic	NOUN
ijtc-1273	32	22	.	.	PUNCT
ijtc-1273	33	1	this	this	DET
ijtc-1273	33	2	study	study	NOUN
ijtc-1273	33	3	focuses	focus	VERB
ijtc-1273	33	4	on	on	ADP
ijtc-1273	33	5	the	the	DET
ijtc-1273	33	6	liquidity	liquidity	NOUN
ijtc-1273	33	7	of	of	ADP
ijtc-1273	33	8	manufacturing	manufacturing	NOUN
ijtc-1273	33	9	companies	company	NOUN
ijtc-1273	33	10	in	in	ADP
ijtc-1273	33	11	the	the	DET
ijtc-1273	33	12	basic	basic	ADJ
ijtc-1273	33	13	and	and	CCONJ
ijtc-1273	33	14	chemical	chemical	NOUN
ijtc-1273	33	15	industry	industry	NOUN
ijtc-1273	33	16	sectors	sector	NOUN
ijtc-1273	33	17	,	,	PUNCT
ijtc-1273	33	18	various	various	ADJ
ijtc-1273	33	19	industries	industry	NOUN
ijtc-1273	33	20	,	,	PUNCT
ijtc-1273	33	21	and	and	CCONJ
ijtc-1273	33	22	consumer	consumer	NOUN
ijtc-1273	33	23	goods	good	NOUN
ijtc-1273	33	24	industries	industry	NOUN
ijtc-1273	33	25	.	.	PUNCT
ijtc-1273	34	1	however	however	ADV
ijtc-1273	34	2	,	,	PUNCT
ijtc-1273	34	3	the	the	DET
ijtc-1273	34	4	findings	finding	NOUN
ijtc-1273	34	5	indicate	indicate	VERB
ijtc-1273	34	6	that	that	SCONJ
ijtc-1273	34	7	covid-19	covid-19	PROPN
ijtc-1273	34	8	did	do	AUX
ijtc-1273	34	9	not	not	PART
ijtc-1273	34	10	affect	affect	VERB
ijtc-1273	34	11	the	the	DET
ijtc-1273	34	12	decline	decline	NOUN
ijtc-1273	34	13	in	in	ADP
ijtc-1273	34	14	liquidity	liquidity	NOUN
ijtc-1273	34	15	of	of	ADP
ijtc-1273	34	16	manufacturing	manufacturing	NOUN
ijtc-1273	34	17	companies	company	NOUN
ijtc-1273	34	18	in	in	ADP
ijtc-1273	34	19	the	the	DET
ijtc-1273	34	20	basic	basic	ADJ
ijtc-1273	34	21	and	and	CCONJ
ijtc-1273	34	22	chemical	chemical	NOUN
ijtc-1273	34	23	industry	industry	NOUN
ijtc-1273	34	24	sectors	sector	NOUN
ijtc-1273	34	25	,	,	PUNCT
ijtc-1273	34	26	various	various	ADJ
ijtc-1273	34	27	industries	industry	NOUN
ijtc-1273	34	28	,	,	PUNCT
ijtc-1273	34	29	and	and	CCONJ
ijtc-1273	34	30	consumer	consumer	NOUN
ijtc-1273	34	31	goods	good	NOUN
ijtc-1273	34	32	industries	industry	NOUN
ijtc-1273	34	33	(	(	PUNCT
ijtc-1273	34	34	syafitri	syafitri	PROPN
ijtc-1273	34	35	&	&	CCONJ
ijtc-1273	34	36	khalifaturofi’ah	khalifaturofi’ah	PROPN
ijtc-1273	34	37	,	,	PUNCT
ijtc-1273	34	38	2023	2023	NUM
ijtc-1273	34	39	)	)	PUNCT
ijtc-1273	34	40	.	.	PUNCT
ijtc-1273	35	1	cash	cash	NOUN
ijtc-1273	35	2	turnover	turnover	NOUN
ijtc-1273	35	3	is	be	AUX
ijtc-1273	35	4	very	very	ADV
ijtc-1273	35	5	important	important	ADJ
ijtc-1273	35	6	in	in	ADP
ijtc-1273	35	7	the	the	DET
ijtc-1273	35	8	financial	financial	ADJ
ijtc-1273	35	9	statements	statement	NOUN
ijtc-1273	35	10	in	in	ADP
ijtc-1273	35	11	the	the	DET
ijtc-1273	35	12	company	company	NOUN
ijtc-1273	35	13	,	,	PUNCT
ijtc-1273	35	14	this	this	PRON
ijtc-1273	35	15	will	will	AUX
ijtc-1273	35	16	maintain	maintain	VERB
ijtc-1273	35	17	operations	operation	NOUN
ijtc-1273	35	18	in	in	ADP
ijtc-1273	35	19	the	the	DET
ijtc-1273	35	20	company	company	NOUN
ijtc-1273	35	21	.	.	PUNCT
ijtc-1273	36	1	cash	cash	NOUN
ijtc-1273	36	2	turnover	turnover	NOUN
ijtc-1273	36	3	refers	refer	VERB
ijtc-1273	36	4	to	to	ADP
ijtc-1273	36	5	the	the	DET
ijtc-1273	36	6	frequency	frequency	NOUN
ijtc-1273	36	7	with	with	ADP
ijtc-1273	36	8	which	which	PRON
ijtc-1273	36	9	the	the	DET
ijtc-1273	36	10	company	company	NOUN
ijtc-1273	36	11	can	can	AUX
ijtc-1273	36	12	convert	convert	VERB
ijtc-1273	36	13	cash	cash	NOUN
ijtc-1273	36	14	assets	asset	NOUN
ijtc-1273	36	15	into	into	ADP
ijtc-1273	36	16	income	income	NOUN
ijtc-1273	36	17	.	.	PUNCT
ijtc-1273	37	1	if	if	SCONJ
ijtc-1273	37	2	the	the	PRON
ijtc-1273	37	3	higher	high	ADJ
ijtc-1273	37	4	the	the	DET
ijtc-1273	37	5	cash	cash	NOUN
ijtc-1273	37	6	turnover	turnover	NOUN
ijtc-1273	37	7	,	,	PUNCT
ijtc-1273	37	8	the	the	PRON
ijtc-1273	37	9	faster	fast	ADV
ijtc-1273	37	10	the	the	DET
ijtc-1273	37	11	company	company	NOUN
ijtc-1273	37	12	generates	generate	VERB
ijtc-1273	37	13	profits	profit	NOUN
ijtc-1273	37	14	from	from	ADP
ijtc-1273	37	15	its	its	PRON
ijtc-1273	37	16	cash	cash	NOUN
ijtc-1273	37	17	assets	asset	NOUN
ijtc-1273	37	18	.	.	PUNCT
ijtc-1273	38	1	in	in	ADP
ijtc-1273	38	2	the	the	DET
ijtc-1273	38	3	context	context	NOUN
ijtc-1273	38	4	of	of	ADP
ijtc-1273	38	5	liquidity	liquidity	NOUN
ijtc-1273	38	6	,	,	PUNCT
ijtc-1273	38	7	companies	company	NOUN
ijtc-1273	38	8	with	with	ADP
ijtc-1273	38	9	high	high	ADJ
ijtc-1273	38	10	cash	cash	NOUN
ijtc-1273	38	11	turnover	turnover	NOUN
ijtc-1273	38	12	tend	tend	VERB
ijtc-1273	38	13	to	to	PART
ijtc-1273	38	14	have	have	VERB
ijtc-1273	38	15	more	more	ADJ
ijtc-1273	38	16	cash	cash	NOUN
ijtc-1273	38	17	available	available	ADJ
ijtc-1273	38	18	in	in	ADP
ijtc-1273	38	19	order	order	NOUN
ijtc-1273	38	20	to	to	PART
ijtc-1273	38	21	meet	meet	VERB
ijtc-1273	38	22	their	their	PRON
ijtc-1273	38	23	obligations	obligation	NOUN
ijtc-1273	38	24	and	and	CCONJ
ijtc-1273	38	25	operational	operational	ADJ
ijtc-1273	38	26	needs	need	NOUN
ijtc-1273	38	27	within	within	ADP
ijtc-1273	38	28	the	the	DET
ijtc-1273	38	29	specified	specified	ADJ
ijtc-1273	38	30	timeframe	timeframe	NOUN
ijtc-1273	38	31	.	.	PUNCT
ijtc-1273	39	1	therefore	therefore	ADV
ijtc-1273	39	2	,	,	PUNCT
ijtc-1273	39	3	high	high	ADJ
ijtc-1273	39	4	cash	cash	NOUN
ijtc-1273	39	5	turnover	turnover	NOUN
ijtc-1273	39	6	has	have	VERB
ijtc-1273	39	7	a	a	DET
ijtc-1273	39	8	positive	positive	ADJ
ijtc-1273	39	9	impact	impact	NOUN
ijtc-1273	39	10	on	on	ADP
ijtc-1273	39	11	liquidity	liquidity	NOUN
ijtc-1273	39	12	(	(	PUNCT
ijtc-1273	39	13	warasto	warasto	NOUN
ijtc-1273	39	14	et	et	PROPN
ijtc-1273	39	15	al	al	PROPN
ijtc-1273	39	16	.	.	PROPN
ijtc-1273	39	17	,	,	PUNCT
ijtc-1273	39	18	2023	2023	NUM
ijtc-1273	39	19	)	)	PUNCT
ijtc-1273	39	20	.	.	PUNCT
ijtc-1273	40	1	accounts	account	VERB
ijtc-1273	40	2	receivable	receivable	ADJ
ijtc-1273	40	3	turnover	turnover	NOUN
ijtc-1273	40	4	is	be	AUX
ijtc-1273	40	5	classified	classify	VERB
ijtc-1273	40	6	within	within	ADP
ijtc-1273	40	7	current	current	ADJ
ijtc-1273	40	8	assets	asset	NOUN
ijtc-1273	40	9	and	and	CCONJ
ijtc-1273	40	10	ranks	rank	VERB
ijtc-1273	40	11	second	second	ADV
ijtc-1273	40	12	after	after	ADP
ijtc-1273	40	13	cash	cash	NOUN
ijtc-1273	40	14	.	.	PUNCT
ijtc-1273	41	1	this	this	DET
ijtc-1273	41	2	positions	position	NOUN
ijtc-1273	41	3	receivables	receivable	VERB
ijtc-1273	41	4	as	as	ADP
ijtc-1273	41	5	a	a	DET
ijtc-1273	41	6	significant	significant	ADJ
ijtc-1273	41	7	current	current	ADJ
ijtc-1273	41	8	asset	asset	NOUN
ijtc-1273	41	9	.	.	PUNCT
ijtc-1273	42	1	therefore	therefore	ADV
ijtc-1273	42	2	,	,	PUNCT
ijtc-1273	42	3	a	a	DET
ijtc-1273	42	4	company	company	NOUN
ijtc-1273	42	5	must	must	AUX
ijtc-1273	42	6	manage	manage	VERB
ijtc-1273	42	7	its	its	PRON
ijtc-1273	42	8	receivables	receivables	NOUN
ijtc-1273	42	9	effectively	effectively	ADV
ijtc-1273	42	10	to	to	PART
ijtc-1273	42	11	avoid	avoid	VERB
ijtc-1273	42	12	undesirable	undesirable	ADJ
ijtc-1273	42	13	situations	situation	NOUN
ijtc-1273	42	14	,	,	PUNCT
ijtc-1273	42	15	such	such	ADJ
ijtc-1273	42	16	as	as	ADP
ijtc-1273	42	17	payment	payment	NOUN
ijtc-1273	42	18	failures	failure	NOUN
ijtc-1273	42	19	by	by	ADP
ijtc-1273	42	20	buyers	buyer	NOUN
ijtc-1273	42	21	.	.	PUNCT
ijtc-1273	43	1	to	to	PART
ijtc-1273	43	2	mitigate	mitigate	VERB
ijtc-1273	43	3	this	this	DET
ijtc-1273	43	4	risk	risk	NOUN
ijtc-1273	43	5	,	,	PUNCT
ijtc-1273	43	6	it	it	PRON
ijtc-1273	43	7	is	be	AUX
ijtc-1273	43	8	advisable	advisable	ADJ
ijtc-1273	43	9	for	for	SCONJ
ijtc-1273	43	10	receivables	receivable	NOUN
ijtc-1273	43	11	to	to	PART
ijtc-1273	43	12	have	have	VERB
ijtc-1273	43	13	a	a	DET
ijtc-1273	43	14	short	short	ADJ
ijtc-1273	43	15	repayment	repayment	NOUN
ijtc-1273	43	16	period	period	NOUN
ijtc-1273	43	17	,	,	PUNCT
ijtc-1273	43	18	enabling	enable	VERB
ijtc-1273	43	19	them	they	PRON
ijtc-1273	43	20	to	to	PART
ijtc-1273	43	21	be	be	AUX
ijtc-1273	43	22	quickly	quickly	ADV
ijtc-1273	43	23	converted	convert	VERB
ijtc-1273	43	24	into	into	ADP
ijtc-1273	43	25	cash	cash	NOUN
ijtc-1273	43	26	.	.	PUNCT
ijtc-1273	44	1	regarding	regard	VERB
ijtc-1273	44	2	the	the	DET
ijtc-1273	44	3	impact	impact	NOUN
ijtc-1273	44	4	of	of	ADP
ijtc-1273	44	5	receivables	receivables	NOUN
ijtc-1273	44	6	turnover	turnover	NOUN
ijtc-1273	44	7	on	on	ADP
ijtc-1273	44	8	liquidity	liquidity	NOUN
ijtc-1273	44	9	,	,	PUNCT
ijtc-1273	44	10	it	it	PRON
ijtc-1273	44	11	is	be	AUX
ijtc-1273	44	12	evident	evident	ADJ
ijtc-1273	44	13	that	that	SCONJ
ijtc-1273	44	14	a	a	DET
ijtc-1273	44	15	higher	high	ADJ
ijtc-1273	44	16	receivables	receivables	NOUN
ijtc-1273	44	17	turnover	turnover	NOUN
ijtc-1273	44	18	means	mean	VERB
ijtc-1273	44	19	less	less	ADJ
ijtc-1273	44	20	working	work	VERB
ijtc-1273	44	21	capital	capital	NOUN
ijtc-1273	44	22	is	be	AUX
ijtc-1273	44	23	tied	tie	VERB
ijtc-1273	44	24	up	up	ADP
ijtc-1273	44	25	in	in	ADP
ijtc-1273	44	26	receivables	receivables	NOUN
ijtc-1273	44	27	.	.	PUNCT
ijtc-1273	45	1	in	in	ADP
ijtc-1273	45	2	the	the	DET
ijtc-1273	45	3	current	current	ADJ
ijtc-1273	45	4	context	context	NOUN
ijtc-1273	45	5	,	,	PUNCT
ijtc-1273	45	6	this	this	PRON
ijtc-1273	45	7	indicates	indicate	VERB
ijtc-1273	45	8	that	that	SCONJ
ijtc-1273	45	9	a	a	DET
ijtc-1273	45	10	higher	high	ADJ
ijtc-1273	45	11	receivables	receivables	NOUN
ijtc-1273	45	12	turnover	turnover	NOUN
ijtc-1273	45	13	is	be	AUX
ijtc-1273	45	14	very	very	ADV
ijtc-1273	45	15	positive	positive	ADJ
ijtc-1273	45	16	for	for	ADP
ijtc-1273	45	17	the	the	DET
ijtc-1273	45	18	company	company	NOUN
ijtc-1273	45	19	,	,	PUNCT
ijtc-1273	45	20	as	as	SCONJ
ijtc-1273	45	21	it	it	PRON
ijtc-1273	45	22	results	result	VERB
ijtc-1273	45	23	in	in	ADP
ijtc-1273	45	24	less	less	ADJ
ijtc-1273	45	25	working	work	VERB
ijtc-1273	45	26	capital	capital	NOUN
ijtc-1273	45	27	being	be	AUX
ijtc-1273	45	28	invested	invest	VERB
ijtc-1273	45	29	in	in	ADP
ijtc-1273	45	30	receivables	receivables	NOUN
ijtc-1273	45	31	.	.	PUNCT
ijtc-1273	46	1	(	(	PUNCT
ijtc-1273	46	2	elmia	elmia	X
ijtc-1273	46	3	&	&	CCONJ
ijtc-1273	46	4	rivandi	rivandi	PROPN
ijtc-1273	46	5	,	,	PUNCT
ijtc-1273	46	6	2023	2023	NUM
ijtc-1273	46	7	)	)	PUNCT
ijtc-1273	46	8	.	.	PUNCT
ijtc-1273	47	1	inventory	inventory	NOUN
ijtc-1273	47	2	turnover	turnover	NOUN
ijtc-1273	47	3	is	be	AUX
ijtc-1273	47	4	one	one	NUM
ijtc-1273	47	5	of	of	ADP
ijtc-1273	47	6	the	the	DET
ijtc-1273	47	7	levels	level	NOUN
ijtc-1273	47	8	of	of	ADP
ijtc-1273	47	9	measurement	measurement	NOUN
ijtc-1273	47	10	in	in	ADP
ijtc-1273	47	11	a	a	DET
ijtc-1273	47	12	company	company	NOUN
ijtc-1273	47	13	that	that	PRON
ijtc-1273	47	14	can	can	AUX
ijtc-1273	47	15	prove	prove	VERB
ijtc-1273	47	16	whether	whether	SCONJ
ijtc-1273	47	17	the	the	DET
ijtc-1273	47	18	company	company	NOUN
ijtc-1273	47	19	can	can	AUX
ijtc-1273	47	20	be	be	AUX
ijtc-1273	47	21	said	say	VERB
ijtc-1273	47	22	to	to	PART
ijtc-1273	47	23	be	be	AUX
ijtc-1273	47	24	working	work	VERB
ijtc-1273	47	25	efficiently	efficiently	ADV
ijtc-1273	47	26	so	so	SCONJ
ijtc-1273	47	27	that	that	SCONJ
ijtc-1273	47	28	it	it	PRON
ijtc-1273	47	29	can	can	AUX
ijtc-1273	47	30	produce	produce	VERB
ijtc-1273	47	31	a	a	DET
ijtc-1273	47	32	liquid	liquid	ADJ
ijtc-1273	47	33	company	company	NOUN
ijtc-1273	47	34	and	and	CCONJ
ijtc-1273	47	35	determine	determine	VERB
ijtc-1273	47	36	the	the	DET
ijtc-1273	47	37	better	well	ADJ
ijtc-1273	47	38	its	its	PRON
ijtc-1273	47	39	operations	operation	NOUN
ijtc-1273	47	40	.	.	PUNCT
ijtc-1273	48	1	then	then	ADV
ijtc-1273	48	2	,	,	PUNCT
ijtc-1273	48	3	if	if	SCONJ
ijtc-1273	48	4	the	the	DET
ijtc-1273	48	5	inventory	inventory	NOUN
ijtc-1273	48	6	turnover	turnover	NOUN
ijtc-1273	48	7	is	be	AUX
ijtc-1273	48	8	higher	high	ADJ
ijtc-1273	48	9	,	,	PUNCT
ijtc-1273	48	10	the	the	DET
ijtc-1273	48	11	profit	profit	NOUN
ijtc-1273	48	12	obtained	obtain	VERB
ijtc-1273	48	13	by	by	ADP
ijtc-1273	48	14	the	the	DET
ijtc-1273	48	15	company	company	NOUN
ijtc-1273	48	16	will	will	AUX
ijtc-1273	48	17	increase	increase	VERB
ijtc-1273	48	18	,	,	PUNCT
ijtc-1273	48	19	because	because	SCONJ
ijtc-1273	48	20	the	the	DET
ijtc-1273	48	21	inventory	inventory	NOUN
ijtc-1273	48	22	in	in	ADP
ijtc-1273	48	23	the	the	DET
ijtc-1273	48	24	warehouse	warehouse	NOUN
ijtc-1273	48	25	can	can	AUX
ijtc-1273	48	26	be	be	AUX
ijtc-1273	48	27	sold	sell	VERB
ijtc-1273	48	28	properly	properly	ADV
ijtc-1273	48	29	.	.	PUNCT
ijtc-1273	49	1	so	so	ADV
ijtc-1273	49	2	to	to	PART
ijtc-1273	49	3	increase	increase	VERB
ijtc-1273	49	4	the	the	DET
ijtc-1273	49	5	liquidity	liquidity	NOUN
ijtc-1273	49	6	of	of	ADP
ijtc-1273	49	7	the	the	DET
ijtc-1273	49	8	company	company	NOUN
ijtc-1273	49	9	must	must	AUX
ijtc-1273	49	10	pay	pay	VERB
ijtc-1273	49	11	attention	attention	NOUN
ijtc-1273	49	12	to	to	ADP
ijtc-1273	49	13	inventory	inventory	NOUN
ijtc-1273	49	14	turnover	turnover	NOUN
ijtc-1273	49	15	,	,	PUNCT
ijtc-1273	49	16	the	the	DET
ijtc-1273	49	17	thing	thing	NOUN
ijtc-1273	49	18	that	that	PRON
ijtc-1273	49	19	can	can	AUX
ijtc-1273	49	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1273	49	21	the	the	DET
ijtc-1273	49	22	effect	effect	NOUN
ijtc-1273	49	23	of	of	ADP
ijtc-1273	49	24	cash	cash	NOUN
ijtc-1273	49	25	turnover	turnover	NOUN
ijtc-1273	49	26	,	,	PUNCT
ijtc-1273	49	27	receivables	receivables	NOUN
ijtc-1273	49	28	and	and	CCONJ
ijtc-1273	49	29	inventory	inventory	NOUN
ijtc-1273	49	30	on	on	ADP
ijtc-1273	49	31	the	the	DET
ijtc-1273	49	32	liquidity	liquidity	NOUN
ijtc-1273	49	33	of	of	ADP
ijtc-1273	49	34	manufacturing	manufacturing	NOUN
ijtc-1273	49	35	companies	company	NOUN
ijtc-1273	49	36	on	on	ADP
ijtc-1273	49	37	the	the	DET
ijtc-1273	49	38	indonesian	indonesian	ADJ
ijtc-1273	49	39	stock	stock	PROPN
ijtc-1273	49	40	exchange	exchange	PROPN
ijtc-1273	49	41	for	for	ADP
ijtc-1273	49	42	the	the	DET
ijtc-1273	49	43	2018	2018	NUM
ijtc-1273	49	44	-	-	SYM
ijtc-1273	49	45	2022	2022	NUM
ijtc-1273	49	46	period	period	NOUN
ijtc-1273	49	47	muhajiroh	muhajiroh	NOUN
ijtc-1273	49	48	and	and	CCONJ
ijtc-1273	49	49	kamila	kamila	PROPN
ijtc-1273	49	50	621	621	NUM
ijtc-1273	49	51	|	|	ADV
ijtc-1273	49	52	ilomata	ilomata	PROPN
ijtc-1273	49	53	international	international	ADJ
ijtc-1273	49	54	journal	journal	NOUN
ijtc-1273	49	55	of	of	ADP
ijtc-1273	49	56	tax	tax	PROPN
ijtc-1273	49	57	&	&	CCONJ
ijtc-1273	49	58	accounting	accounting	PROPN
ijtc-1273	49	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	49	60	be	be	AUX
ijtc-1273	49	61	done	do	VERB
ijtc-1273	49	62	by	by	ADP
ijtc-1273	49	63	the	the	DET
ijtc-1273	49	64	company	company	NOUN
ijtc-1273	49	65	is	be	AUX
ijtc-1273	49	66	to	to	PART
ijtc-1273	49	67	pay	pay	VERB
ijtc-1273	49	68	attention	attention	NOUN
ijtc-1273	49	69	to	to	ADP
ijtc-1273	49	70	inventory	inventory	NOUN
ijtc-1273	49	71	turnover	turnover	NOUN
ijtc-1273	49	72	.	.	PUNCT
ijtc-1273	50	1	then	then	ADV
ijtc-1273	50	2	the	the	PRON
ijtc-1273	50	3	higher	high	ADJ
ijtc-1273	50	4	the	the	DET
ijtc-1273	50	5	inventory	inventory	NOUN
ijtc-1273	50	6	turnover	turnover	NOUN
ijtc-1273	50	7	,	,	PUNCT
ijtc-1273	50	8	the	the	PRON
ijtc-1273	50	9	greater	great	ADJ
ijtc-1273	50	10	the	the	DET
ijtc-1273	50	11	company	company	NOUN
ijtc-1273	50	12	's	's	PART
ijtc-1273	50	13	profit	profit	NOUN
ijtc-1273	50	14	because	because	SCONJ
ijtc-1273	50	15	the	the	DET
ijtc-1273	50	16	inventory	inventory	NOUN
ijtc-1273	50	17	is	be	AUX
ijtc-1273	50	18	sold	sell	VERB
ijtc-1273	50	19	in	in	ADP
ijtc-1273	50	20	cash	cash	NOUN
ijtc-1273	50	21	or	or	CCONJ
ijtc-1273	50	22	credit	credit	NOUN
ijtc-1273	50	23	and	and	CCONJ
ijtc-1273	50	24	will	will	AUX
ijtc-1273	50	25	increase	increase	VERB
ijtc-1273	50	26	the	the	DET
ijtc-1273	50	27	company	company	NOUN
ijtc-1273	50	28	's	's	PART
ijtc-1273	50	29	cash	cash	NOUN
ijtc-1273	50	30	,	,	PUNCT
ijtc-1273	50	31	so	so	SCONJ
ijtc-1273	50	32	that	that	SCONJ
ijtc-1273	50	33	incoming	incoming	ADJ
ijtc-1273	50	34	cash	cash	NOUN
ijtc-1273	50	35	can	can	AUX
ijtc-1273	50	36	be	be	AUX
ijtc-1273	50	37	used	use	VERB
ijtc-1273	50	38	to	to	PART
ijtc-1273	50	39	buy	buy	VERB
ijtc-1273	50	40	inventory	inventory	NOUN
ijtc-1273	50	41	and	and	CCONJ
ijtc-1273	50	42	the	the	DET
ijtc-1273	50	43	company	company	NOUN
ijtc-1273	50	44	can	can	AUX
ijtc-1273	50	45	fulfill	fulfill	VERB
ijtc-1273	50	46	its	its	PRON
ijtc-1273	50	47	short	short	ADJ
ijtc-1273	50	48	-	-	PUNCT
ijtc-1273	50	49	term	term	NOUN
ijtc-1273	50	50	obligations	obligation	NOUN
ijtc-1273	50	51	(	(	PUNCT
ijtc-1273	50	52	salam	salam	PROPN
ijtc-1273	50	53	et	et	PROPN
ijtc-1273	50	54	al	al	PROPN
ijtc-1273	50	55	.	.	PROPN
ijtc-1273	50	56	,	,	PUNCT
ijtc-1273	50	57	2022	2022	NUM
ijtc-1273	50	58	)	)	PUNCT
ijtc-1273	50	59	.	.	PUNCT
ijtc-1273	51	1	cash	cash	NOUN
ijtc-1273	51	2	turnover	turnover	NOUN
ijtc-1273	51	3	is	be	AUX
ijtc-1273	51	4	positively	positively	ADV
ijtc-1273	51	5	and	and	CCONJ
ijtc-1273	51	6	significantly	significantly	ADV
ijtc-1273	51	7	correlated	correlate	VERB
ijtc-1273	51	8	,	,	PUNCT
ijtc-1273	51	9	referring	refer	VERB
ijtc-1273	51	10	to	to	ADP
ijtc-1273	51	11	the	the	DET
ijtc-1273	51	12	frequency	frequency	NOUN
ijtc-1273	51	13	at	at	ADP
ijtc-1273	51	14	which	which	PRON
ijtc-1273	51	15	a	a	DET
ijtc-1273	51	16	company	company	NOUN
ijtc-1273	51	17	converts	convert	VERB
ijtc-1273	51	18	its	its	PRON
ijtc-1273	51	19	cash	cash	NOUN
ijtc-1273	51	20	assets	asset	NOUN
ijtc-1273	51	21	into	into	ADP
ijtc-1273	51	22	revenue	revenue	NOUN
ijtc-1273	51	23	.	.	PUNCT
ijtc-1273	52	1	therefore	therefore	ADV
ijtc-1273	52	2	,	,	PUNCT
ijtc-1273	52	3	the	the	PRON
ijtc-1273	52	4	higher	high	ADJ
ijtc-1273	52	5	the	the	DET
ijtc-1273	52	6	cash	cash	NOUN
ijtc-1273	52	7	turnover	turnover	NOUN
ijtc-1273	52	8	,	,	PUNCT
ijtc-1273	52	9	the	the	PRON
ijtc-1273	52	10	faster	fast	ADV
ijtc-1273	52	11	the	the	DET
ijtc-1273	52	12	company	company	NOUN
ijtc-1273	52	13	generates	generate	VERB
ijtc-1273	52	14	revenue	revenue	NOUN
ijtc-1273	52	15	from	from	ADP
ijtc-1273	52	16	its	its	PRON
ijtc-1273	52	17	cash	cash	NOUN
ijtc-1273	52	18	assets	asset	NOUN
ijtc-1273	52	19	.	.	PUNCT
ijtc-1273	53	1	in	in	ADP
ijtc-1273	53	2	terms	term	NOUN
ijtc-1273	53	3	of	of	ADP
ijtc-1273	53	4	liquidity	liquidity	NOUN
ijtc-1273	53	5	,	,	PUNCT
ijtc-1273	53	6	a	a	DET
ijtc-1273	53	7	higher	high	ADJ
ijtc-1273	53	8	cash	cash	NOUN
ijtc-1273	53	9	turnover	turnover	NOUN
ijtc-1273	53	10	ensures	ensure	VERB
ijtc-1273	53	11	the	the	DET
ijtc-1273	53	12	company	company	NOUN
ijtc-1273	53	13	can	can	AUX
ijtc-1273	53	14	meet	meet	VERB
ijtc-1273	53	15	its	its	PRON
ijtc-1273	53	16	obligations	obligation	NOUN
ijtc-1273	53	17	and	and	CCONJ
ijtc-1273	53	18	operational	operational	ADJ
ijtc-1273	53	19	needs	need	NOUN
ijtc-1273	53	20	promptly	promptly	ADV
ijtc-1273	53	21	.	.	PUNCT
ijtc-1273	54	1	(	(	PUNCT
ijtc-1273	54	2	warasto	warasto	NOUN
ijtc-1273	54	3	et	et	PROPN
ijtc-1273	54	4	al	al	PROPN
ijtc-1273	54	5	.	.	PROPN
ijtc-1273	54	6	,	,	PUNCT
ijtc-1273	54	7	2023	2023	NUM
ijtc-1273	54	8	)	)	PUNCT
ijtc-1273	54	9	.	.	PUNCT
ijtc-1273	55	1	cash	cash	NOUN
ijtc-1273	55	2	represents	represent	VERB
ijtc-1273	55	3	the	the	DET
ijtc-1273	55	4	liquid	liquid	ADJ
ijtc-1273	55	5	funds	fund	NOUN
ijtc-1273	55	6	that	that	PRON
ijtc-1273	55	7	can	can	AUX
ijtc-1273	55	8	be	be	AUX
ijtc-1273	55	9	used	use	VERB
ijtc-1273	55	10	to	to	PART
ijtc-1273	55	11	finance	finance	VERB
ijtc-1273	55	12	the	the	DET
ijtc-1273	55	13	company	company	NOUN
ijtc-1273	55	14	's	's	PART
ijtc-1273	55	15	operations	operation	NOUN
ijtc-1273	55	16	.	.	PUNCT
ijtc-1273	56	1	cash	cash	NOUN
ijtc-1273	56	2	can	can	AUX
ijtc-1273	56	3	thus	thus	ADV
ijtc-1273	56	4	be	be	AUX
ijtc-1273	56	5	concluded	conclude	VERB
ijtc-1273	56	6	to	to	PART
ijtc-1273	56	7	have	have	VERB
ijtc-1273	56	8	a	a	DET
ijtc-1273	56	9	significant	significant	ADJ
ijtc-1273	56	10	impact	impact	NOUN
ijtc-1273	56	11	on	on	ADP
ijtc-1273	56	12	a	a	DET
ijtc-1273	56	13	company	company	NOUN
ijtc-1273	56	14	's	's	PART
ijtc-1273	56	15	liquidity	liquidity	NOUN
ijtc-1273	56	16	,	,	PUNCT
ijtc-1273	56	17	as	as	SCONJ
ijtc-1273	56	18	it	it	PRON
ijtc-1273	56	19	is	be	AUX
ijtc-1273	56	20	the	the	DET
ijtc-1273	56	21	lifeblood	lifeblood	NOUN
ijtc-1273	56	22	of	of	ADP
ijtc-1273	56	23	the	the	DET
ijtc-1273	56	24	financial	financial	ADJ
ijtc-1273	56	25	statements	statement	NOUN
ijtc-1273	56	26	.	.	PUNCT
ijtc-1273	57	1	the	the	DET
ijtc-1273	57	2	circulation	circulation	NOUN
ijtc-1273	57	3	of	of	ADP
ijtc-1273	57	4	cash	cash	NOUN
ijtc-1273	57	5	is	be	AUX
ijtc-1273	57	6	crucial	crucial	ADJ
ijtc-1273	57	7	for	for	ADP
ijtc-1273	57	8	maintaining	maintain	VERB
ijtc-1273	57	9	liquidity	liquidity	NOUN
ijtc-1273	57	10	within	within	ADP
ijtc-1273	57	11	the	the	DET
ijtc-1273	57	12	company	company	NOUN
ijtc-1273	57	13	(	(	PUNCT
ijtc-1273	57	14	aurorita	aurorita	PROPN
ijtc-1273	57	15	et	et	PROPN
ijtc-1273	57	16	al	al	PROPN
ijtc-1273	57	17	.	.	PROPN
ijtc-1273	57	18	,	,	PUNCT
ijtc-1273	57	19	2023	2023	NUM
ijtc-1273	57	20	)	)	PUNCT
ijtc-1273	57	21	.	.	PUNCT
ijtc-1273	58	1	cash	cash	NOUN
ijtc-1273	58	2	turnover	turnover	NOUN
ijtc-1273	58	3	is	be	AUX
ijtc-1273	58	4	stated	state	VERB
ijtc-1273	58	5	to	to	PART
ijtc-1273	58	6	be	be	AUX
ijtc-1273	58	7	negative	negative	ADJ
ijtc-1273	58	8	and	and	CCONJ
ijtc-1273	58	9	insignificant	insignificant	ADJ
ijtc-1273	58	10	because	because	SCONJ
ijtc-1273	58	11	cash	cash	NOUN
ijtc-1273	58	12	turnover	turnover	NOUN
ijtc-1273	58	13	on	on	ADP
ijtc-1273	58	14	liquidity	liquidity	NOUN
ijtc-1273	58	15	is	be	AUX
ijtc-1273	58	16	not	not	PART
ijtc-1273	58	17	accepted	accept	VERB
ijtc-1273	58	18	,	,	PUNCT
ijtc-1273	58	19	so	so	CCONJ
ijtc-1273	58	20	this	this	PRON
ijtc-1273	58	21	proves	prove	VERB
ijtc-1273	58	22	that	that	SCONJ
ijtc-1273	58	23	the	the	DET
ijtc-1273	58	24	high	high	ADJ
ijtc-1273	58	25	and	and	CCONJ
ijtc-1273	58	26	low	low	ADJ
ijtc-1273	58	27	cash	cash	NOUN
ijtc-1273	58	28	turnover	turnover	NOUN
ijtc-1273	58	29	is	be	AUX
ijtc-1273	58	30	very	very	ADV
ijtc-1273	58	31	influential	influential	ADJ
ijtc-1273	58	32	on	on	ADP
ijtc-1273	58	33	liquidity	liquidity	NOUN
ijtc-1273	58	34	(	(	PUNCT
ijtc-1273	58	35	elmia	elmia	X
ijtc-1273	58	36	&	&	CCONJ
ijtc-1273	58	37	rivandi	rivandi	PROPN
ijtc-1273	58	38	,	,	PUNCT
ijtc-1273	58	39	2023	2023	NUM
ijtc-1273	58	40	)	)	PUNCT
ijtc-1273	58	41	.	.	PUNCT
ijtc-1273	59	1	due	due	ADP
ijtc-1273	59	2	to	to	ADP
ijtc-1273	59	3	the	the	DET
ijtc-1273	59	4	higher	high	ADJ
ijtc-1273	59	5	level	level	NOUN
ijtc-1273	59	6	of	of	ADP
ijtc-1273	59	7	sales	sale	NOUN
ijtc-1273	59	8	and	and	CCONJ
ijtc-1273	59	9	compared	compare	VERB
ijtc-1273	59	10	to	to	ADP
ijtc-1273	59	11	working	working	NOUN
ijtc-1273	59	12	capital	capital	NOUN
ijtc-1273	59	13	,	,	PUNCT
ijtc-1273	59	14	this	this	DET
ijtc-1273	59	15	use	use	NOUN
ijtc-1273	59	16	of	of	ADP
ijtc-1273	59	17	cash	cash	NOUN
ijtc-1273	59	18	becomes	become	VERB
ijtc-1273	59	19	inefficient	inefficient	ADJ
ijtc-1273	59	20	but	but	CCONJ
ijtc-1273	59	21	has	have	VERB
ijtc-1273	59	22	no	no	DET
ijtc-1273	59	23	impact	impact	NOUN
ijtc-1273	59	24	on	on	ADP
ijtc-1273	59	25	the	the	DET
ijtc-1273	59	26	level	level	NOUN
ijtc-1273	59	27	of	of	ADP
ijtc-1273	59	28	liquidity	liquidity	NOUN
ijtc-1273	59	29	or	or	CCONJ
ijtc-1273	59	30	current	current	ADJ
ijtc-1273	59	31	ratio	ratio	NOUN
ijtc-1273	59	32	.	.	PUNCT
ijtc-1273	60	1	this	this	PRON
ijtc-1273	60	2	is	be	AUX
ijtc-1273	60	3	because	because	SCONJ
ijtc-1273	60	4	in	in	ADP
ijtc-1273	60	5	hotel	hotel	NOUN
ijtc-1273	60	6	and	and	CCONJ
ijtc-1273	60	7	restaurant	restaurant	NOUN
ijtc-1273	60	8	companies	company	NOUN
ijtc-1273	60	9	with	with	ADP
ijtc-1273	60	10	working	work	VERB
ijtc-1273	60	11	capital	capital	NOUN
ijtc-1273	60	12	investment	investment	NOUN
ijtc-1273	60	13	is	be	AUX
ijtc-1273	60	14	more	more	ADV
ijtc-1273	60	15	dominant	dominant	ADJ
ijtc-1273	60	16	on	on	ADP
ijtc-1273	60	17	receivables	receivables	NOUN
ijtc-1273	60	18	so	so	SCONJ
ijtc-1273	60	19	that	that	SCONJ
ijtc-1273	60	20	the	the	DET
ijtc-1273	60	21	effect	effect	NOUN
ijtc-1273	60	22	on	on	ADP
ijtc-1273	60	23	cash	cash	NOUN
ijtc-1273	60	24	turnover	turnover	NOUN
ijtc-1273	60	25	becomes	become	VERB
ijtc-1273	60	26	very	very	ADV
ijtc-1273	60	27	small	small	ADJ
ijtc-1273	60	28	or	or	CCONJ
ijtc-1273	60	29	insignificant	insignificant	ADJ
ijtc-1273	60	30	(	(	PUNCT
ijtc-1273	60	31	dinata	dinata	NOUN
ijtc-1273	60	32	,	,	PUNCT
ijtc-1273	60	33	2023	2023	NUM
ijtc-1273	60	34	)	)	PUNCT
ijtc-1273	60	35	.	.	PUNCT
ijtc-1273	61	1	accounts	account	VERB
ijtc-1273	61	2	receivable	receivable	ADJ
ijtc-1273	61	3	turnover	turnover	NOUN
ijtc-1273	61	4	is	be	AUX
ijtc-1273	61	5	stated	state	VERB
ijtc-1273	61	6	to	to	PART
ijtc-1273	61	7	be	be	AUX
ijtc-1273	61	8	positive	positive	ADJ
ijtc-1273	61	9	and	and	CCONJ
ijtc-1273	61	10	significant	significant	ADJ
ijtc-1273	61	11	,	,	PUNCT
ijtc-1273	61	12	this	this	PRON
ijtc-1273	61	13	proves	prove	VERB
ijtc-1273	61	14	that	that	SCONJ
ijtc-1273	61	15	higher	high	ADJ
ijtc-1273	61	16	accounts	account	NOUN
ijtc-1273	61	17	receivable	receivable	ADJ
ijtc-1273	61	18	turnover	turnover	NOUN
ijtc-1273	61	19	implies	imply	VERB
ijtc-1273	61	20	that	that	SCONJ
ijtc-1273	61	21	higher	high	ADJ
ijtc-1273	61	22	accounts	account	NOUN
ijtc-1273	61	23	receivable	receivable	ADJ
ijtc-1273	61	24	turnover	turnover	NOUN
ijtc-1273	61	25	implies	imply	VERB
ijtc-1273	61	26	less	less	ADJ
ijtc-1273	61	27	working	work	VERB
ijtc-1273	61	28	capital	capital	NOUN
ijtc-1273	61	29	invested	invest	VERB
ijtc-1273	61	30	in	in	ADP
ijtc-1273	61	31	accounts	account	NOUN
ijtc-1273	61	32	receivable	receivable	ADJ
ijtc-1273	61	33	,	,	PUNCT
ijtc-1273	61	34	which	which	PRON
ijtc-1273	61	35	is	be	AUX
ijtc-1273	61	36	clearly	clearly	ADV
ijtc-1273	61	37	very	very	ADV
ijtc-1273	61	38	positive	positive	ADJ
ijtc-1273	61	39	for	for	ADP
ijtc-1273	61	40	a	a	DET
ijtc-1273	61	41	very	very	ADV
ijtc-1273	61	42	good	good	ADJ
ijtc-1273	61	43	company	company	NOUN
ijtc-1273	61	44	(	(	PUNCT
ijtc-1273	61	45	elmia	elmia	X
ijtc-1273	61	46	&	&	CCONJ
ijtc-1273	61	47	rivandi	rivandi	PROPN
ijtc-1273	61	48	,	,	PUNCT
ijtc-1273	61	49	2023	2023	NUM
ijtc-1273	61	50	)	)	PUNCT
ijtc-1273	61	51	.	.	PUNCT
ijtc-1273	62	1	so	so	ADV
ijtc-1273	62	2	it	it	PRON
ijtc-1273	62	3	is	be	AUX
ijtc-1273	62	4	concluded	conclude	VERB
ijtc-1273	62	5	that	that	SCONJ
ijtc-1273	62	6	accounts	account	VERB
ijtc-1273	62	7	receivable	receivable	ADJ
ijtc-1273	62	8	turnover	turnover	NOUN
ijtc-1273	62	9	can	can	AUX
ijtc-1273	62	10	find	find	VERB
ijtc-1273	62	11	out	out	ADP
ijtc-1273	62	12	how	how	SCONJ
ijtc-1273	62	13	long	long	ADJ
ijtc-1273	62	14	receivables	receivable	NOUN
ijtc-1273	62	15	are	be	AUX
ijtc-1273	62	16	obtained	obtain	VERB
ijtc-1273	62	17	or	or	CCONJ
ijtc-1273	62	18	collected	collect	VERB
ijtc-1273	62	19	in	in	ADP
ijtc-1273	62	20	a	a	DET
ijtc-1273	62	21	period	period	NOUN
ijtc-1273	62	22	,	,	PUNCT
ijtc-1273	62	23	it	it	PRON
ijtc-1273	62	24	can	can	AUX
ijtc-1273	62	25	be	be	AUX
ijtc-1273	62	26	known	know	VERB
ijtc-1273	62	27	through	through	ADP
ijtc-1273	62	28	the	the	DET
ijtc-1273	62	29	average	average	ADJ
ijtc-1273	62	30	number	number	NOUN
ijtc-1273	62	31	of	of	ADP
ijtc-1273	62	32	days	day	NOUN
ijtc-1273	62	33	in	in	ADP
ijtc-1273	62	34	accounts	account	NOUN
ijtc-1273	62	35	receivable	receivable	ADJ
ijtc-1273	62	36	collection	collection	NOUN
ijtc-1273	62	37	so	so	SCONJ
ijtc-1273	62	38	that	that	SCONJ
ijtc-1273	62	39	it	it	PRON
ijtc-1273	62	40	can	can	AUX
ijtc-1273	62	41	also	also	ADV
ijtc-1273	62	42	find	find	VERB
ijtc-1273	62	43	out	out	ADP
ijtc-1273	62	44	the	the	DET
ijtc-1273	62	45	number	number	NOUN
ijtc-1273	62	46	of	of	ADP
ijtc-1273	62	47	days	day	NOUN
ijtc-1273	62	48	of	of	ADP
ijtc-1273	62	49	uncollectible	uncollectible	ADJ
ijtc-1273	62	50	receivables	receivable	NOUN
ijtc-1273	62	51	,	,	PUNCT
ijtc-1273	62	52	this	this	PRON
ijtc-1273	62	53	affects	affect	VERB
ijtc-1273	62	54	the	the	DET
ijtc-1273	62	55	dimensions	dimension	NOUN
ijtc-1273	62	56	or	or	CCONJ
ijtc-1273	62	57	indicators	indicator	NOUN
ijtc-1273	62	58	of	of	ADP
ijtc-1273	62	59	liquidity	liquidity	NOUN
ijtc-1273	62	60	(	(	PUNCT
ijtc-1273	62	61	aurorita	aurorita	PROPN
ijtc-1273	62	62	et	et	PROPN
ijtc-1273	62	63	al	al	PROPN
ijtc-1273	62	64	.	.	PROPN
ijtc-1273	62	65	,	,	PUNCT
ijtc-1273	62	66	2023	2023	NUM
ijtc-1273	62	67	)	)	PUNCT
ijtc-1273	62	68	.	.	PUNCT
ijtc-1273	63	1	accounts	account	VERB
ijtc-1273	63	2	receivable	receivable	ADJ
ijtc-1273	63	3	turnover	turnover	NOUN
ijtc-1273	63	4	is	be	AUX
ijtc-1273	63	5	also	also	ADV
ijtc-1273	63	6	stated	state	VERB
ijtc-1273	63	7	to	to	PART
ijtc-1273	63	8	be	be	AUX
ijtc-1273	63	9	negative	negative	ADJ
ijtc-1273	63	10	and	and	CCONJ
ijtc-1273	63	11	insignificant	insignificant	ADJ
ijtc-1273	63	12	.	.	PUNCT
ijtc-1273	64	1	this	this	PRON
ijtc-1273	64	2	can	can	AUX
ijtc-1273	64	3	occur	occur	VERB
ijtc-1273	64	4	if	if	SCONJ
ijtc-1273	64	5	the	the	DET
ijtc-1273	64	6	company	company	NOUN
ijtc-1273	64	7	has	have	VERB
ijtc-1273	64	8	the	the	DET
ijtc-1273	64	9	amount	amount	NOUN
ijtc-1273	64	10	of	of	ADP
ijtc-1273	64	11	cash	cash	NOUN
ijtc-1273	64	12	that	that	PRON
ijtc-1273	64	13	can	can	AUX
ijtc-1273	64	14	still	still	ADV
ijtc-1273	64	15	fulfill	fulfill	VERB
ijtc-1273	64	16	to	to	PART
ijtc-1273	64	17	pay	pay	VERB
ijtc-1273	64	18	the	the	DET
ijtc-1273	64	19	company	company	NOUN
ijtc-1273	64	20	's	's	PART
ijtc-1273	64	21	short	short	ADJ
ijtc-1273	64	22	-	-	PUNCT
ijtc-1273	64	23	term	term	NOUN
ijtc-1273	64	24	obligations	obligation	NOUN
ijtc-1273	64	25	so	so	SCONJ
ijtc-1273	64	26	that	that	SCONJ
ijtc-1273	64	27	the	the	DET
ijtc-1273	64	28	company	company	NOUN
ijtc-1273	64	29	does	do	AUX
ijtc-1273	64	30	not	not	PART
ijtc-1273	64	31	rely	rely	VERB
ijtc-1273	64	32	on	on	ADP
ijtc-1273	64	33	receivables	receivable	NOUN
ijtc-1273	64	34	to	to	PART
ijtc-1273	64	35	pay	pay	VERB
ijtc-1273	64	36	its	its	PRON
ijtc-1273	64	37	debts	debt	NOUN
ijtc-1273	64	38	(	(	PUNCT
ijtc-1273	64	39	trisnayanti	trisnayanti	X
ijtc-1273	64	40	et	et	PROPN
ijtc-1273	64	41	al	al	PROPN
ijtc-1273	64	42	.	.	PROPN
ijtc-1273	64	43	,	,	PUNCT
ijtc-1273	64	44	2020	2020	NUM
ijtc-1273	64	45	)	)	PUNCT
ijtc-1273	64	46	.	.	PUNCT
ijtc-1273	65	1	and	and	CCONJ
ijtc-1273	65	2	the	the	DET
ijtc-1273	65	3	results	result	NOUN
ijtc-1273	65	4	of	of	ADP
ijtc-1273	65	5	this	this	DET
ijtc-1273	65	6	study	study	NOUN
ijtc-1273	65	7	which	which	PRON
ijtc-1273	65	8	show	show	VERB
ijtc-1273	65	9	that	that	SCONJ
ijtc-1273	65	10	asset	asset	NOUN
ijtc-1273	65	11	trading	trading	NOUN
ijtc-1273	65	12	has	have	VERB
ijtc-1273	65	13	no	no	DET
ijtc-1273	65	14	significant	significant	ADJ
ijtc-1273	65	15	effect	effect	NOUN
ijtc-1273	65	16	on	on	ADP
ijtc-1273	65	17	decreasing	decrease	VERB
ijtc-1273	65	18	consumer	consumer	NOUN
ijtc-1273	65	19	investment	investment	NOUN
ijtc-1273	65	20	in	in	ADP
ijtc-1273	65	21	consumer	consumer	NOUN
ijtc-1273	65	22	and	and	CCONJ
ijtc-1273	65	23	industrial	industrial	ADJ
ijtc-1273	65	24	companies	company	NOUN
ijtc-1273	65	25	listed	list	VERB
ijtc-1273	65	26	on	on	ADP
ijtc-1273	65	27	the	the	DET
ijtc-1273	65	28	indonesia	indonesia	PROPN
ijtc-1273	65	29	stock	stock	PROPN
ijtc-1273	65	30	exchange	exchange	PROPN
ijtc-1273	65	31	(	(	PUNCT
ijtc-1273	65	32	indrianto	indrianto	NOUN
ijtc-1273	65	33	,	,	PUNCT
ijtc-1273	65	34	2020	2020	NUM
ijtc-1273	65	35	)	)	PUNCT
ijtc-1273	65	36	.	.	PUNCT
ijtc-1273	66	1	inventory	inventory	NOUN
ijtc-1273	66	2	turnover	turnover	NOUN
ijtc-1273	66	3	states	state	NOUN
ijtc-1273	66	4	positively	positively	ADV
ijtc-1273	66	5	and	and	CCONJ
ijtc-1273	66	6	significantly	significantly	ADV
ijtc-1273	66	7	inventory	inventory	NOUN
ijtc-1273	66	8	turnover	turnover	NOUN
ijtc-1273	66	9	individually	individually	ADV
ijtc-1273	66	10	has	have	VERB
ijtc-1273	66	11	a	a	DET
ijtc-1273	66	12	positive	positive	ADJ
ijtc-1273	66	13	and	and	CCONJ
ijtc-1273	66	14	significant	significant	ADJ
ijtc-1273	66	15	effect	effect	NOUN
ijtc-1273	66	16	on	on	ADP
ijtc-1273	66	17	profitability	profitability	NOUN
ijtc-1273	66	18	in	in	ADP
ijtc-1273	66	19	manufacturing	manufacturing	NOUN
ijtc-1273	66	20	companies	company	NOUN
ijtc-1273	66	21	listed	list	VERB
ijtc-1273	66	22	on	on	ADP
ijtc-1273	66	23	the	the	DET
ijtc-1273	66	24	indonesia	indonesia	PROPN
ijtc-1273	66	25	stock	stock	PROPN
ijtc-1273	66	26	exchange	exchange	PROPN
ijtc-1273	66	27	.	.	PUNCT
ijtc-1273	67	1	this	this	PRON
ijtc-1273	67	2	is	be	AUX
ijtc-1273	67	3	because	because	SCONJ
ijtc-1273	67	4	manufacturing	manufacturing	NOUN
ijtc-1273	67	5	companies	company	NOUN
ijtc-1273	67	6	will	will	AUX
ijtc-1273	67	7	get	get	VERB
ijtc-1273	67	8	high	high	ADJ
ijtc-1273	67	9	profits	profit	NOUN
ijtc-1273	67	10	so	so	SCONJ
ijtc-1273	67	11	that	that	SCONJ
ijtc-1273	67	12	they	they	PRON
ijtc-1273	67	13	can	can	AUX
ijtc-1273	67	14	increase	increase	VERB
ijtc-1273	67	15	their	their	PRON
ijtc-1273	67	16	company	company	NOUN
ijtc-1273	67	17	's	's	PART
ijtc-1273	67	18	profits	profit	NOUN
ijtc-1273	67	19	(	(	PUNCT
ijtc-1273	67	20	andriani	andriani	PROPN
ijtc-1273	67	21	&	&	CCONJ
ijtc-1273	67	22	supriono	supriono	PROPN
ijtc-1273	67	23	,	,	PUNCT
ijtc-1273	67	24	2022	2022	NUM
ijtc-1273	67	25	)	)	PUNCT
ijtc-1273	67	26	.	.	PUNCT
ijtc-1273	68	1	and	and	CCONJ
ijtc-1273	68	2	in	in	ADP
ijtc-1273	68	3	this	this	DET
ijtc-1273	68	4	study	study	NOUN
ijtc-1273	68	5	it	it	PRON
ijtc-1273	68	6	is	be	AUX
ijtc-1273	68	7	significant	significant	ADJ
ijtc-1273	68	8	but	but	CCONJ
ijtc-1273	68	9	produces	produce	VERB
ijtc-1273	68	10	negative	negative	ADJ
ijtc-1273	68	11	results	result	NOUN
ijtc-1273	68	12	because	because	SCONJ
ijtc-1273	68	13	it	it	PRON
ijtc-1273	68	14	uses	use	VERB
ijtc-1273	68	15	a	a	DET
ijtc-1273	68	16	sample	sample	NOUN
ijtc-1273	68	17	of	of	ADP
ijtc-1273	68	18	small	small	ADJ
ijtc-1273	68	19	companies	company	NOUN
ijtc-1273	68	20	which	which	PRON
ijtc-1273	68	21	causes	cause	VERB
ijtc-1273	68	22	the	the	DET
ijtc-1273	68	23	company	company	NOUN
ijtc-1273	68	24	to	to	PART
ijtc-1273	68	25	experience	experience	VERB
ijtc-1273	68	26	setbacks	setback	NOUN
ijtc-1273	68	27	due	due	ADP
ijtc-1273	68	28	to	to	ADP
ijtc-1273	68	29	the	the	DET
ijtc-1273	68	30	impact	impact	NOUN
ijtc-1273	68	31	of	of	ADP
ijtc-1273	68	32	covid-19	covid-19	PROPN
ijtc-1273	68	33	.	.	PUNCT
ijtc-1273	69	1	it	it	PRON
ijtc-1273	69	2	is	be	AUX
ijtc-1273	69	3	concluded	conclude	VERB
ijtc-1273	69	4	that	that	SCONJ
ijtc-1273	69	5	only	only	ADV
ijtc-1273	69	6	large	large	ADJ
ijtc-1273	69	7	companies	company	NOUN
ijtc-1273	69	8	can	can	AUX
ijtc-1273	69	9	survive	survive	VERB
ijtc-1273	69	10	with	with	ADP
ijtc-1273	69	11	their	their	PRON
ijtc-1273	69	12	inventory	inventory	NOUN
ijtc-1273	69	13	turnover	turnover	NOUN
ijtc-1273	69	14	while	while	SCONJ
ijtc-1273	69	15	small	small	ADJ
ijtc-1273	69	16	companies	company	NOUN
ijtc-1273	69	17	can	can	AUX
ijtc-1273	69	18	not	not	PART
ijtc-1273	69	19	use	use	VERB
ijtc-1273	69	20	their	their	PRON
ijtc-1273	69	21	inventory	inventory	NOUN
ijtc-1273	69	22	turnover	turnover	NOUN
ijtc-1273	69	23	properly	properly	ADV
ijtc-1273	69	24	(	(	PUNCT
ijtc-1273	69	25	sunardi	sunardi	PROPN
ijtc-1273	69	26	et	et	PROPN
ijtc-1273	69	27	al	al	PROPN
ijtc-1273	69	28	.	.	PROPN
ijtc-1273	69	29	,	,	PUNCT
ijtc-1273	69	30	2021	2021	NUM
ijtc-1273	69	31	)	)	PUNCT
ijtc-1273	69	32	.	.	PUNCT
ijtc-1273	70	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	70	2	the	the	DET
ijtc-1273	70	3	effect	effect	NOUN
ijtc-1273	70	4	of	of	ADP
ijtc-1273	70	5	cash	cash	NOUN
ijtc-1273	70	6	turnover	turnover	NOUN
ijtc-1273	70	7	,	,	PUNCT
ijtc-1273	70	8	receivables	receivables	NOUN
ijtc-1273	70	9	and	and	CCONJ
ijtc-1273	70	10	inventory	inventory	NOUN
ijtc-1273	70	11	on	on	ADP
ijtc-1273	70	12	the	the	DET
ijtc-1273	70	13	liquidity	liquidity	NOUN
ijtc-1273	70	14	of	of	ADP
ijtc-1273	70	15	manufacturing	manufacturing	NOUN
ijtc-1273	70	16	companies	company	NOUN
ijtc-1273	70	17	on	on	ADP
ijtc-1273	70	18	the	the	DET
ijtc-1273	70	19	indonesian	indonesian	ADJ
ijtc-1273	70	20	stock	stock	PROPN
ijtc-1273	70	21	exchange	exchange	PROPN
ijtc-1273	70	22	for	for	ADP
ijtc-1273	70	23	the	the	DET
ijtc-1273	70	24	2018	2018	NUM
ijtc-1273	70	25	-	-	SYM
ijtc-1273	70	26	2022	2022	NUM
ijtc-1273	70	27	period	period	NOUN
ijtc-1273	70	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	70	29	and	and	CCONJ
ijtc-1273	70	30	kamila	kamila	PROPN
ijtc-1273	70	31	622	622	NUM
ijtc-1273	70	32	|	|	ADV
ijtc-1273	70	33	ilomata	ilomata	PROPN
ijtc-1273	70	34	international	international	ADJ
ijtc-1273	70	35	journal	journal	NOUN
ijtc-1273	70	36	of	of	ADP
ijtc-1273	70	37	tax	tax	PROPN
ijtc-1273	70	38	&	&	CCONJ
ijtc-1273	70	39	accounting	accounting	PROPN
ijtc-1273	70	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	70	41	inventory	inventory	NOUN
ijtc-1273	70	42	turnover	turnover	NOUN
ijtc-1273	70	43	is	be	AUX
ijtc-1273	70	44	stated	state	VERB
ijtc-1273	70	45	to	to	PART
ijtc-1273	70	46	be	be	AUX
ijtc-1273	70	47	negative	negative	ADJ
ijtc-1273	70	48	and	and	CCONJ
ijtc-1273	70	49	insignificant	insignificant	ADJ
ijtc-1273	70	50	,	,	PUNCT
ijtc-1273	70	51	stating	state	VERB
ijtc-1273	70	52	that	that	SCONJ
ijtc-1273	70	53	inventory	inventory	NOUN
ijtc-1273	70	54	turnover	turnover	NOUN
ijtc-1273	70	55	has	have	VERB
ijtc-1273	70	56	no	no	DET
ijtc-1273	70	57	significant	significant	ADJ
ijtc-1273	70	58	effect	effect	NOUN
ijtc-1273	70	59	on	on	ADP
ijtc-1273	70	60	current	current	ADJ
ijtc-1273	70	61	ratio	ratio	NOUN
ijtc-1273	70	62	liquidity	liquidity	NOUN
ijtc-1273	70	63	(	(	PUNCT
ijtc-1273	70	64	maulana	maulana	PROPN
ijtc-1273	70	65	,	,	PUNCT
ijtc-1273	70	66	2022	2022	NUM
ijtc-1273	70	67	)	)	PUNCT
ijtc-1273	70	68	.	.	PUNCT
ijtc-1273	71	1	shows	show	VERB
ijtc-1273	71	2	the	the	DET
ijtc-1273	71	3	level	level	NOUN
ijtc-1273	71	4	of	of	ADP
ijtc-1273	71	5	inventory	inventory	NOUN
ijtc-1273	71	6	turnover	turnover	NOUN
ijtc-1273	71	7	in	in	ADP
ijtc-1273	71	8	companies	company	NOUN
ijtc-1273	71	9	with	with	ADP
ijtc-1273	71	10	a	a	DET
ijtc-1273	71	11	small	small	ADJ
ijtc-1273	71	12	level	level	NOUN
ijtc-1273	71	13	of	of	ADP
ijtc-1273	71	14	liquidity	liquidity	NOUN
ijtc-1273	71	15	,	,	PUNCT
ijtc-1273	71	16	it	it	PRON
ijtc-1273	71	17	can	can	AUX
ijtc-1273	71	18	be	be	AUX
ijtc-1273	71	19	interpreted	interpret	VERB
ijtc-1273	71	20	that	that	SCONJ
ijtc-1273	71	21	the	the	DET
ijtc-1273	71	22	level	level	NOUN
ijtc-1273	71	23	of	of	ADP
ijtc-1273	71	24	turnover	turnover	NOUN
ijtc-1273	71	25	in	in	ADP
ijtc-1273	71	26	inventory	inventory	NOUN
ijtc-1273	71	27	turnover	turnover	NOUN
ijtc-1273	71	28	will	will	AUX
ijtc-1273	71	29	decrease	decrease	VERB
ijtc-1273	71	30	if	if	SCONJ
ijtc-1273	71	31	using	use	VERB
ijtc-1273	71	32	company	company	NOUN
ijtc-1273	71	33	liquidity	liquidity	NOUN
ijtc-1273	71	34	(	(	PUNCT
ijtc-1273	71	35	salam	salam	PROPN
ijtc-1273	71	36	et	et	PROPN
ijtc-1273	71	37	al	al	PROPN
ijtc-1273	71	38	.	.	PROPN
ijtc-1273	71	39	,	,	PUNCT
ijtc-1273	71	40	2022	2022	NUM
ijtc-1273	71	41	)	)	PUNCT
ijtc-1273	71	42	.	.	PUNCT
ijtc-1273	72	1	currently	currently	ADV
ijtc-1273	72	2	,	,	PUNCT
ijtc-1273	72	3	companies	company	NOUN
ijtc-1273	72	4	in	in	ADP
ijtc-1273	72	5	the	the	DET
ijtc-1273	72	6	manufacturing	manufacturing	NOUN
ijtc-1273	72	7	sector	sector	NOUN
ijtc-1273	72	8	are	be	AUX
ijtc-1273	72	9	striving	strive	VERB
ijtc-1273	72	10	to	to	PART
ijtc-1273	72	11	improve	improve	VERB
ijtc-1273	72	12	their	their	PRON
ijtc-1273	72	13	financial	financial	ADJ
ijtc-1273	72	14	performance	performance	NOUN
ijtc-1273	72	15	to	to	PART
ijtc-1273	72	16	attract	attract	VERB
ijtc-1273	72	17	potential	potential	ADJ
ijtc-1273	72	18	investors	investor	NOUN
ijtc-1273	72	19	to	to	PART
ijtc-1273	72	20	invest	invest	VERB
ijtc-1273	72	21	their	their	PRON
ijtc-1273	72	22	funds	fund	NOUN
ijtc-1273	72	23	and	and	CCONJ
ijtc-1273	72	24	creditors	creditor	NOUN
ijtc-1273	72	25	to	to	PART
ijtc-1273	72	26	provide	provide	VERB
ijtc-1273	72	27	loans	loan	NOUN
ijtc-1273	72	28	to	to	ADP
ijtc-1273	72	29	their	their	PRON
ijtc-1273	72	30	businesses	business	NOUN
ijtc-1273	72	31	.	.	PUNCT
ijtc-1273	73	1	demonstrating	demonstrate	VERB
ijtc-1273	73	2	a	a	DET
ijtc-1273	73	3	high	high	ADJ
ijtc-1273	73	4	level	level	NOUN
ijtc-1273	73	5	of	of	ADP
ijtc-1273	73	6	liquidity	liquidity	NOUN
ijtc-1273	73	7	is	be	AUX
ijtc-1273	73	8	essential	essential	ADJ
ijtc-1273	73	9	for	for	SCONJ
ijtc-1273	73	10	companies	company	NOUN
ijtc-1273	73	11	to	to	PART
ijtc-1273	73	12	showcase	showcase	VERB
ijtc-1273	73	13	strong	strong	ADJ
ijtc-1273	73	14	financial	financial	ADJ
ijtc-1273	73	15	performance	performance	NOUN
ijtc-1273	73	16	.	.	PUNCT
ijtc-1273	74	1	a	a	DET
ijtc-1273	74	2	company	company	NOUN
ijtc-1273	74	3	with	with	ADP
ijtc-1273	74	4	good	good	ADJ
ijtc-1273	74	5	liquidity	liquidity	NOUN
ijtc-1273	74	6	levels	level	NOUN
ijtc-1273	74	7	indicates	indicate	VERB
ijtc-1273	74	8	a	a	DET
ijtc-1273	74	9	robust	robust	ADJ
ijtc-1273	74	10	financial	financial	ADJ
ijtc-1273	74	11	position	position	NOUN
ijtc-1273	74	12	,	,	PUNCT
ijtc-1273	74	13	making	make	VERB
ijtc-1273	74	14	it	it	PRON
ijtc-1273	74	15	more	more	ADV
ijtc-1273	74	16	appealing	appealing	ADJ
ijtc-1273	74	17	to	to	ADP
ijtc-1273	74	18	investors	investor	NOUN
ijtc-1273	74	19	and	and	CCONJ
ijtc-1273	74	20	creditors	creditor	NOUN
ijtc-1273	74	21	.	.	PUNCT
ijtc-1273	75	1	therefore	therefore	ADV
ijtc-1273	75	2	,	,	PUNCT
ijtc-1273	75	3	it	it	PRON
ijtc-1273	75	4	is	be	AUX
ijtc-1273	75	5	essential	essential	ADJ
ijtc-1273	75	6	to	to	PART
ijtc-1273	75	7	manage	manage	VERB
ijtc-1273	75	8	finances	finance	NOUN
ijtc-1273	75	9	effectively	effectively	ADV
ijtc-1273	75	10	,	,	PUNCT
ijtc-1273	75	11	including	include	VERB
ijtc-1273	75	12	cash	cash	NOUN
ijtc-1273	75	13	,	,	PUNCT
ijtc-1273	75	14	receivables	receivables	NOUN
ijtc-1273	75	15	,	,	PUNCT
ijtc-1273	75	16	and	and	CCONJ
ijtc-1273	75	17	inventory	inventory	NOUN
ijtc-1273	75	18	management.(purwanti	management.(purwanti	NUM
ijtc-1273	75	19	et	et	PROPN
ijtc-1273	75	20	al	al	PROPN
ijtc-1273	75	21	.	.	PROPN
ijtc-1273	75	22	,	,	PUNCT
ijtc-1273	75	23	2023	2023	NUM
ijtc-1273	75	24	)	)	PUNCT
ijtc-1273	75	25	.	.	PUNCT
ijtc-1273	76	1	manufacturing	manufacture	VERB
ijtc-1273	76	2	companies	company	NOUN
ijtc-1273	76	3	in	in	ADP
ijtc-1273	76	4	the	the	DET
ijtc-1273	76	5	basic	basic	ADJ
ijtc-1273	76	6	and	and	CCONJ
ijtc-1273	76	7	chemical	chemical	NOUN
ijtc-1273	76	8	industry	industry	NOUN
ijtc-1273	76	9	sectors	sector	NOUN
ijtc-1273	76	10	,	,	PUNCT
ijtc-1273	76	11	various	various	ADJ
ijtc-1273	76	12	industries	industry	NOUN
ijtc-1273	76	13	,	,	PUNCT
ijtc-1273	76	14	and	and	CCONJ
ijtc-1273	76	15	consumer	consumer	NOUN
ijtc-1273	76	16	goods	good	NOUN
ijtc-1273	76	17	industries	industry	NOUN
ijtc-1273	76	18	experienced	experience	VERB
ijtc-1273	76	19	an	an	DET
ijtc-1273	76	20	increase	increase	NOUN
ijtc-1273	76	21	in	in	ADP
ijtc-1273	76	22	inventory	inventory	NOUN
ijtc-1273	76	23	during	during	ADP
ijtc-1273	76	24	the	the	DET
ijtc-1273	76	25	covid-19	covid-19	PROPN
ijtc-1273	76	26	pandemic	pandemic	NOUN
ijtc-1273	76	27	.	.	PUNCT
ijtc-1273	77	1	this	this	PRON
ijtc-1273	77	2	was	be	AUX
ijtc-1273	77	3	due	due	ADJ
ijtc-1273	77	4	to	to	ADP
ijtc-1273	77	5	a	a	DET
ijtc-1273	77	6	decrease	decrease	NOUN
ijtc-1273	77	7	in	in	ADP
ijtc-1273	77	8	consumer	consumer	NOUN
ijtc-1273	77	9	product	product	NOUN
ijtc-1273	77	10	purchases	purchase	NOUN
ijtc-1273	77	11	,	,	PUNCT
ijtc-1273	77	12	leading	lead	VERB
ijtc-1273	77	13	to	to	ADP
ijtc-1273	77	14	unsold	unsold	ADJ
ijtc-1273	77	15	and	and	CCONJ
ijtc-1273	77	16	accumulated	accumulate	VERB
ijtc-1273	77	17	inventory	inventory	NOUN
ijtc-1273	77	18	,	,	PUNCT
ijtc-1273	77	19	which	which	PRON
ijtc-1273	77	20	added	add	VERB
ijtc-1273	77	21	to	to	ADP
ijtc-1273	77	22	the	the	DET
ijtc-1273	77	23	company	company	NOUN
ijtc-1273	77	24	's	's	PART
ijtc-1273	77	25	current	current	ADJ
ijtc-1273	77	26	assets	asset	NOUN
ijtc-1273	77	27	.	.	PUNCT
ijtc-1273	78	1	excessive	excessive	ADJ
ijtc-1273	78	2	inventory	inventory	NOUN
ijtc-1273	78	3	can	can	AUX
ijtc-1273	78	4	cause	cause	VERB
ijtc-1273	78	5	future	future	ADJ
ijtc-1273	78	6	losses	loss	NOUN
ijtc-1273	78	7	because	because	SCONJ
ijtc-1273	78	8	products	product	NOUN
ijtc-1273	78	9	have	have	VERB
ijtc-1273	78	10	expiration	expiration	NOUN
ijtc-1273	78	11	dates	date	NOUN
ijtc-1273	78	12	.	.	PUNCT
ijtc-1273	79	1	if	if	SCONJ
ijtc-1273	79	2	not	not	PART
ijtc-1273	79	3	promptly	promptly	ADV
ijtc-1273	79	4	processed	process	VERB
ijtc-1273	79	5	and	and	CCONJ
ijtc-1273	79	6	sold	sell	VERB
ijtc-1273	79	7	,	,	PUNCT
ijtc-1273	79	8	products	product	NOUN
ijtc-1273	79	9	will	will	AUX
ijtc-1273	79	10	deteriorate	deteriorate	VERB
ijtc-1273	79	11	and	and	CCONJ
ijtc-1273	79	12	result	result	VERB
ijtc-1273	79	13	in	in	ADP
ijtc-1273	79	14	losses	loss	NOUN
ijtc-1273	79	15	for	for	ADP
ijtc-1273	79	16	the	the	DET
ijtc-1273	79	17	company	company	NOUN
ijtc-1273	79	18	.	.	PUNCT
ijtc-1273	80	1	this	this	PRON
ijtc-1273	80	2	indicates	indicate	VERB
ijtc-1273	80	3	that	that	SCONJ
ijtc-1273	80	4	current	current	ADJ
ijtc-1273	80	5	assets	asset	NOUN
ijtc-1273	80	6	in	in	ADP
ijtc-1273	80	7	these	these	DET
ijtc-1273	80	8	sectors	sector	NOUN
ijtc-1273	80	9	are	be	AUX
ijtc-1273	80	10	greater	great	ADJ
ijtc-1273	80	11	than	than	ADP
ijtc-1273	80	12	their	their	PRON
ijtc-1273	80	13	short	short	ADJ
ijtc-1273	80	14	-	-	PUNCT
ijtc-1273	80	15	term	term	NOUN
ijtc-1273	80	16	liabilities	liability	NOUN
ijtc-1273	80	17	.	.	PUNCT
ijtc-1273	81	1	(	(	PUNCT
ijtc-1273	81	2	syafitri	syafitri	PROPN
ijtc-1273	81	3	&	&	CCONJ
ijtc-1273	81	4	khalifaturofi’ah	khalifaturofi’ah	PROPN
ijtc-1273	81	5	,	,	PUNCT
ijtc-1273	81	6	2023	2023	NUM
ijtc-1273	81	7	)	)	PUNCT
ijtc-1273	81	8	.	.	PUNCT
ijtc-1273	82	1	companies	company	NOUN
ijtc-1273	82	2	in	in	ADP
ijtc-1273	82	3	the	the	DET
ijtc-1273	82	4	manufacturing	manufacturing	NOUN
ijtc-1273	82	5	sector	sector	NOUN
ijtc-1273	82	6	in	in	ADP
ijtc-1273	82	7	indonesia	indonesia	PROPN
ijtc-1273	82	8	has	have	AUX
ijtc-1273	82	9	been	be	AUX
ijtc-1273	82	10	expansive	expansive	ADJ
ijtc-1273	82	11	for	for	ADP
ijtc-1273	82	12	seventeen	seventeen	NUM
ijtc-1273	82	13	consecutive	consecutive	ADJ
ijtc-1273	82	14	months	month	NOUN
ijtc-1273	82	15	.	.	PUNCT
ijtc-1273	83	1	with	with	ADP
ijtc-1273	83	2	the	the	DET
ijtc-1273	83	3	manufacturing	manufacture	VERB
ijtc-1273	83	4	pmi	pmi	NOUN
ijtc-1273	83	5	index	index	NOUN
ijtc-1273	83	6	in	in	ADP
ijtc-1273	83	7	january	january	PROPN
ijtc-1273	83	8	2023	2023	NUM
ijtc-1273	83	9	increasing	increase	VERB
ijtc-1273	83	10	to	to	ADP
ijtc-1273	83	11	5.3	5.3	NUM
ijtc-1273	83	12	from	from	ADP
ijtc-1273	83	13	50.9	50.9	NUM
ijtc-1273	83	14	in	in	ADP
ijtc-1273	83	15	december	december	PROPN
ijtc-1273	83	16	2022	2022	NUM
ijtc-1273	83	17	(	(	PUNCT
ijtc-1273	83	18	larasti	larasti	PROPN
ijtc-1273	83	19	,	,	PUNCT
ijtc-1273	83	20	2023	2023	NUM
ijtc-1273	83	21	)	)	PUNCT
ijtc-1273	83	22	.	.	PUNCT
ijtc-1273	84	1	the	the	DET
ijtc-1273	84	2	manufacturing	manufacturing	NOUN
ijtc-1273	84	3	sector	sector	NOUN
ijtc-1273	84	4	is	be	AUX
ijtc-1273	84	5	also	also	ADV
ijtc-1273	84	6	in	in	ADP
ijtc-1273	84	7	the	the	DET
ijtc-1273	84	8	expansion	expansion	NOUN
ijtc-1273	84	9	zone	zone	NOUN
ijtc-1273	84	10	which	which	PRON
ijtc-1273	84	11	shows	show	VERB
ijtc-1273	84	12	the	the	DET
ijtc-1273	84	13	resilience	resilience	NOUN
ijtc-1273	84	14	of	of	ADP
ijtc-1273	84	15	the	the	DET
ijtc-1273	84	16	indonesian	indonesian	ADJ
ijtc-1273	84	17	economy	economy	NOUN
ijtc-1273	84	18	in	in	ADP
ijtc-1273	84	19	the	the	DET
ijtc-1273	84	20	global	global	ADJ
ijtc-1273	84	21	turmoil	turmoil	NOUN
ijtc-1273	84	22	and	and	CCONJ
ijtc-1273	84	23	manufacturing	manufacturing	NOUN
ijtc-1273	84	24	slowdown	slowdown	NOUN
ijtc-1273	84	25	that	that	PRON
ijtc-1273	84	26	occurs	occur	VERB
ijtc-1273	84	27	in	in	ADP
ijtc-1273	84	28	any	any	DET
ijtc-1273	84	29	country	country	NOUN
ijtc-1273	84	30	,	,	PUNCT
ijtc-1273	84	31	and	and	CCONJ
ijtc-1273	84	32	output	output	NOUN
ijtc-1273	84	33	and	and	CCONJ
ijtc-1273	84	34	new	new	ADJ
ijtc-1273	84	35	demand	demand	NOUN
ijtc-1273	84	36	in	in	ADP
ijtc-1273	84	37	indonesia	indonesia	PROPN
ijtc-1273	84	38	have	have	AUX
ijtc-1273	84	39	experienced	experience	VERB
ijtc-1273	84	40	the	the	DET
ijtc-1273	84	41	fastest	fast	ADJ
ijtc-1273	84	42	growth	growth	NOUN
ijtc-1273	84	43	over	over	ADP
ijtc-1273	84	44	the	the	DET
ijtc-1273	84	45	past	past	ADJ
ijtc-1273	84	46	three	three	NUM
ijtc-1273	84	47	months	month	NOUN
ijtc-1273	84	48	.	.	PUNCT
ijtc-1273	85	1	as	as	ADP
ijtc-1273	85	2	a	a	DET
ijtc-1273	85	3	result	result	NOUN
ijtc-1273	85	4	,	,	PUNCT
ijtc-1273	85	5	domestic	domestic	ADJ
ijtc-1273	85	6	demand	demand	NOUN
ijtc-1273	85	7	remained	remain	VERB
ijtc-1273	85	8	strong	strong	ADJ
ijtc-1273	85	9	.	.	PUNCT
ijtc-1273	86	1	although	although	SCONJ
ijtc-1273	86	2	demand	demand	NOUN
ijtc-1273	86	3	on	on	ADP
ijtc-1273	86	4	the	the	DET
ijtc-1273	86	5	export	export	NOUN
ijtc-1273	86	6	side	side	NOUN
ijtc-1273	86	7	is	be	AUX
ijtc-1273	86	8	still	still	ADV
ijtc-1273	86	9	experiencing	experience	VERB
ijtc-1273	86	10	obstacles	obstacle	NOUN
ijtc-1273	86	11	.	.	PUNCT
ijtc-1273	87	1	(	(	PUNCT
ijtc-1273	87	2	larasti	larasti	PROPN
ijtc-1273	87	3	,	,	PUNCT
ijtc-1273	87	4	2023	2023	NUM
ijtc-1273	87	5	)	)	PUNCT
ijtc-1273	87	6	this	this	DET
ijtc-1273	87	7	study	study	NOUN
ijtc-1273	87	8	is	be	AUX
ijtc-1273	87	9	to	to	PART
ijtc-1273	87	10	analyze	analyze	VERB
ijtc-1273	87	11	the	the	DET
ijtc-1273	87	12	effect	effect	NOUN
ijtc-1273	87	13	of	of	ADP
ijtc-1273	87	14	cash	cash	NOUN
ijtc-1273	87	15	turnover	turnover	NOUN
ijtc-1273	87	16	,	,	PUNCT
ijtc-1273	87	17	inventory	inventory	NOUN
ijtc-1273	87	18	turnover	turnover	NOUN
ijtc-1273	87	19	,	,	PUNCT
ijtc-1273	87	20	and	and	CCONJ
ijtc-1273	87	21	accounts	account	VERB
ijtc-1273	87	22	receivable	receivable	ADJ
ijtc-1273	87	23	turnover	turnover	NOUN
ijtc-1273	87	24	on	on	ADP
ijtc-1273	87	25	liquidity	liquidity	NOUN
ijtc-1273	87	26	in	in	ADP
ijtc-1273	87	27	the	the	DET
ijtc-1273	87	28	manufacturing	manufacturing	NOUN
ijtc-1273	87	29	sector	sector	NOUN
ijtc-1273	87	30	in	in	ADP
ijtc-1273	87	31	indonesia	indonesia	PROPN
ijtc-1273	87	32	,	,	PUNCT
ijtc-1273	87	33	particularly	particularly	ADV
ijtc-1273	87	34	in	in	ADP
ijtc-1273	87	35	the	the	DET
ijtc-1273	87	36	post	post	NOUN
ijtc-1273	87	37	covid-19	covid-19	PROPN
ijtc-1273	87	38	pandemic	pandemic	ADJ
ijtc-1273	87	39	context	context	NOUN
ijtc-1273	87	40	.	.	PUNCT
ijtc-1273	88	1	by	by	ADP
ijtc-1273	88	2	focusing	focus	VERB
ijtc-1273	88	3	on	on	ADP
ijtc-1273	88	4	practical	practical	ADJ
ijtc-1273	88	5	implications	implication	NOUN
ijtc-1273	88	6	,	,	PUNCT
ijtc-1273	88	7	this	this	DET
ijtc-1273	88	8	study	study	NOUN
ijtc-1273	88	9	makes	make	VERB
ijtc-1273	88	10	a	a	DET
ijtc-1273	88	11	contribution	contribution	NOUN
ijtc-1273	88	12	to	to	ADP
ijtc-1273	88	13	the	the	DET
ijtc-1273	88	14	corporate	corporate	ADJ
ijtc-1273	88	15	finance	finance	NOUN
ijtc-1273	88	16	literature	literature	NOUN
ijtc-1273	88	17	and	and	CCONJ
ijtc-1273	88	18	provides	provide	VERB
ijtc-1273	88	19	strategic	strategic	ADJ
ijtc-1273	88	20	recommendations	recommendation	NOUN
ijtc-1273	88	21	for	for	ADP
ijtc-1273	88	22	the	the	DET
ijtc-1273	88	23	financial	financial	ADJ
ijtc-1273	88	24	management	management	NOUN
ijtc-1273	88	25	of	of	ADP
ijtc-1273	88	26	manufacturing	manufacturing	NOUN
ijtc-1273	88	27	companies	company	NOUN
ijtc-1273	88	28	in	in	ADP
ijtc-1273	88	29	developing	develop	VERB
ijtc-1273	88	30	countries	country	NOUN
ijtc-1273	88	31	.	.	PUNCT
ijtc-1273	89	1	based	base	VERB
ijtc-1273	89	2	on	on	ADP
ijtc-1273	89	3	the	the	DET
ijtc-1273	89	4	description	description	NOUN
ijtc-1273	89	5	above	above	ADV
ijtc-1273	89	6	,	,	PUNCT
ijtc-1273	89	7	research	research	NOUN
ijtc-1273	89	8	was	be	AUX
ijtc-1273	89	9	conducted	conduct	VERB
ijtc-1273	89	10	to	to	PART
ijtc-1273	89	11	determine	determine	VERB
ijtc-1273	89	12	the	the	DET
ijtc-1273	89	13	effect	effect	NOUN
ijtc-1273	89	14	of	of	ADP
ijtc-1273	89	15	cash	cash	NOUN
ijtc-1273	89	16	turnover	turnover	NOUN
ijtc-1273	89	17	,	,	PUNCT
ijtc-1273	89	18	accounts	account	VERB
ijtc-1273	89	19	receivable	receivable	ADJ
ijtc-1273	89	20	turnover	turnover	NOUN
ijtc-1273	89	21	and	and	CCONJ
ijtc-1273	89	22	inventory	inventory	NOUN
ijtc-1273	89	23	turnover	turnover	NOUN
ijtc-1273	89	24	on	on	ADP
ijtc-1273	89	25	liquidity	liquidity	NOUN
ijtc-1273	89	26	in	in	ADP
ijtc-1273	89	27	companies	company	NOUN
ijtc-1273	89	28	in	in	ADP
ijtc-1273	89	29	the	the	DET
ijtc-1273	89	30	manufacturing	manufacturing	NOUN
ijtc-1273	89	31	sector	sector	NOUN
ijtc-1273	89	32	listed	list	VERB
ijtc-1273	89	33	on	on	ADP
ijtc-1273	89	34	the	the	DET
ijtc-1273	89	35	indonesian	indonesian	ADJ
ijtc-1273	89	36	stock	stock	PROPN
ijtc-1273	89	37	exchange	exchange	PROPN
ijtc-1273	89	38	for	for	ADP
ijtc-1273	89	39	the	the	DET
ijtc-1273	89	40	period	period	NOUN
ijtc-1273	89	41	2018	2018	NUM
ijtc-1273	89	42	-	-	SYM
ijtc-1273	89	43	2022	2022	NUM
ijtc-1273	89	44	.	.	PUNCT
ijtc-1273	90	1	signaling	signal	VERB
ijtc-1273	90	2	theory	theory	NOUN
ijtc-1273	90	3	this	this	DET
ijtc-1273	90	4	theory	theory	NOUN
ijtc-1273	90	5	posits	posit	VERB
ijtc-1273	90	6	that	that	SCONJ
ijtc-1273	90	7	when	when	SCONJ
ijtc-1273	90	8	company	company	NOUN
ijtc-1273	90	9	executives	executive	NOUN
ijtc-1273	90	10	possess	possess	VERB
ijtc-1273	90	11	valuable	valuable	ADJ
ijtc-1273	90	12	information	information	NOUN
ijtc-1273	90	13	,	,	PUNCT
ijtc-1273	90	14	the	the	DET
ijtc-1273	90	15	company	company	NOUN
ijtc-1273	90	16	's	's	PART
ijtc-1273	90	17	share	share	NOUN
ijtc-1273	90	18	price	price	NOUN
ijtc-1273	90	19	will	will	AUX
ijtc-1273	90	20	rise	rise	VERB
ijtc-1273	90	21	as	as	SCONJ
ijtc-1273	90	22	the	the	DET
ijtc-1273	90	23	company	company	NOUN
ijtc-1273	90	24	is	be	AUX
ijtc-1273	90	25	motivated	motivate	VERB
ijtc-1273	90	26	to	to	PART
ijtc-1273	90	27	share	share	VERB
ijtc-1273	90	28	this	this	DET
ijtc-1273	90	29	information	information	NOUN
ijtc-1273	90	30	with	with	ADP
ijtc-1273	90	31	potential	potential	ADJ
ijtc-1273	90	32	investors	investor	NOUN
ijtc-1273	90	33	.	.	PUNCT
ijtc-1273	91	1	this	this	PRON
ijtc-1273	91	2	is	be	AUX
ijtc-1273	91	3	beneficial	beneficial	ADJ
ijtc-1273	91	4	for	for	ADP
ijtc-1273	91	5	the	the	DET
ijtc-1273	91	6	company	company	NOUN
ijtc-1273	91	7	,	,	PUNCT
ijtc-1273	91	8	as	as	SCONJ
ijtc-1273	91	9	providing	provide	VERB
ijtc-1273	91	10	accurate	accurate	ADJ
ijtc-1273	91	11	and	and	CCONJ
ijtc-1273	91	12	positive	positive	ADJ
ijtc-1273	91	13	information	information	NOUN
ijtc-1273	91	14	helps	helps	AUX
ijtc-1273	91	15	distinguish	distinguish	VERB
ijtc-1273	91	16	it	it	PRON
ijtc-1273	91	17	from	from	ADP
ijtc-1273	91	18	other	other	ADJ
ijtc-1273	91	19	companies	company	NOUN
ijtc-1273	91	20	.	.	PUNCT
ijtc-1273	92	1	consequently	consequently	ADV
ijtc-1273	92	2	,	,	PUNCT
ijtc-1273	92	3	the	the	DET
ijtc-1273	92	4	market	market	NOUN
ijtc-1273	92	5	can	can	AUX
ijtc-1273	92	6	more	more	ADV
ijtc-1273	92	7	easily	easily	ADV
ijtc-1273	92	8	recognize	recognize	VERB
ijtc-1273	92	9	and	and	CCONJ
ijtc-1273	92	10	disseminate	disseminate	VERB
ijtc-1273	92	11	the	the	DET
ijtc-1273	92	12	news	news	NOUN
ijtc-1273	92	13	about	about	ADP
ijtc-1273	92	14	the	the	DET
ijtc-1273	92	15	company	company	NOUN
ijtc-1273	92	16	's	's	PART
ijtc-1273	92	17	strong	strong	ADJ
ijtc-1273	92	18	performance	performance	NOUN
ijtc-1273	92	19	.	.	PUNCT
ijtc-1273	93	1	a	a	DET
ijtc-1273	93	2	positive	positive	ADJ
ijtc-1273	93	3	signal	signal	NOUN
ijtc-1273	93	4	reflects	reflect	VERB
ijtc-1273	93	5	a	a	DET
ijtc-1273	93	6	company	company	NOUN
ijtc-1273	93	7	's	's	PART
ijtc-1273	93	8	future	future	ADJ
ijtc-1273	93	9	success	success	NOUN
ijtc-1273	93	10	,	,	PUNCT
ijtc-1273	93	11	making	make	VERB
ijtc-1273	93	12	it	it	PRON
ijtc-1273	93	13	more	more	ADV
ijtc-1273	93	14	credible	credible	ADJ
ijtc-1273	93	15	than	than	ADP
ijtc-1273	93	16	signals	signal	NOUN
ijtc-1273	93	17	from	from	ADP
ijtc-1273	93	18	companies	company	NOUN
ijtc-1273	93	19	with	with	ADP
ijtc-1273	93	20	poor	poor	ADJ
ijtc-1273	93	21	past	past	ADJ
ijtc-1273	93	22	financial	financial	ADJ
ijtc-1273	93	23	performance	performance	NOUN
ijtc-1273	93	24	.	.	PUNCT
ijtc-1273	94	1	(	(	PUNCT
ijtc-1273	94	2	ross	ross	PROPN
ijtc-1273	94	3	et	et	PROPN
ijtc-1273	94	4	al	al	PROPN
ijtc-1273	94	5	.	.	PROPN
ijtc-1273	94	6	,	,	PUNCT
ijtc-1273	94	7	2022	2022	NUM
ijtc-1273	94	8	)	)	PUNCT
ijtc-1273	94	9	.	.	PUNCT
ijtc-1273	95	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	95	2	the	the	DET
ijtc-1273	95	3	effect	effect	NOUN
ijtc-1273	95	4	of	of	ADP
ijtc-1273	95	5	cash	cash	NOUN
ijtc-1273	95	6	turnover	turnover	NOUN
ijtc-1273	95	7	,	,	PUNCT
ijtc-1273	95	8	receivables	receivables	NOUN
ijtc-1273	95	9	and	and	CCONJ
ijtc-1273	95	10	inventory	inventory	NOUN
ijtc-1273	95	11	on	on	ADP
ijtc-1273	95	12	the	the	DET
ijtc-1273	95	13	liquidity	liquidity	NOUN
ijtc-1273	95	14	of	of	ADP
ijtc-1273	95	15	manufacturing	manufacturing	NOUN
ijtc-1273	95	16	companies	company	NOUN
ijtc-1273	95	17	on	on	ADP
ijtc-1273	95	18	the	the	DET
ijtc-1273	95	19	indonesian	indonesian	ADJ
ijtc-1273	95	20	stock	stock	PROPN
ijtc-1273	95	21	exchange	exchange	PROPN
ijtc-1273	95	22	for	for	ADP
ijtc-1273	95	23	the	the	DET
ijtc-1273	95	24	2018	2018	NUM
ijtc-1273	95	25	-	-	SYM
ijtc-1273	95	26	2022	2022	NUM
ijtc-1273	95	27	period	period	NOUN
ijtc-1273	95	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	95	29	and	and	CCONJ
ijtc-1273	95	30	kamila	kamila	PROPN
ijtc-1273	96	1	623	623	NUM
ijtc-1273	96	2	|	|	ADV
ijtc-1273	96	3	ilomata	ilomata	PROPN
ijtc-1273	96	4	international	international	ADJ
ijtc-1273	96	5	journal	journal	NOUN
ijtc-1273	96	6	of	of	ADP
ijtc-1273	96	7	tax	tax	PROPN
ijtc-1273	96	8	&	&	CCONJ
ijtc-1273	96	9	accounting	accounting	PROPN
ijtc-1273	96	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	96	11	signal	signal	NOUN
ijtc-1273	96	12	theory	theory	NOUN
ijtc-1273	96	13	can	can	AUX
ijtc-1273	96	14	be	be	AUX
ijtc-1273	96	15	reduced	reduce	VERB
ijtc-1273	96	16	by	by	ADP
ijtc-1273	96	17	signaling	signal	VERB
ijtc-1273	96	18	a	a	DET
ijtc-1273	96	19	lot	lot	NOUN
ijtc-1273	96	20	of	of	ADP
ijtc-1273	96	21	information	information	NOUN
ijtc-1273	96	22	so	so	SCONJ
ijtc-1273	96	23	that	that	SCONJ
ijtc-1273	96	24	asymmetric	asymmetric	ADJ
ijtc-1273	96	25	problems	problem	NOUN
ijtc-1273	96	26	,	,	PUNCT
ijtc-1273	96	27	namely	namely	ADV
ijtc-1273	96	28	two	two	NUM
ijtc-1273	96	29	sides	side	NOUN
ijtc-1273	96	30	that	that	PRON
ijtc-1273	96	31	do	do	AUX
ijtc-1273	96	32	not	not	PART
ijtc-1273	96	33	match	match	VERB
ijtc-1273	96	34	,	,	PUNCT
ijtc-1273	96	35	can	can	AUX
ijtc-1273	96	36	be	be	AUX
ijtc-1273	96	37	easily	easily	ADV
ijtc-1273	96	38	reduced	reduce	VERB
ijtc-1273	96	39	.	.	PUNCT
ijtc-1273	97	1	asymmetric	asymmetric	ADJ
ijtc-1273	97	2	information	information	NOUN
ijtc-1273	97	3	in	in	ADP
ijtc-1273	97	4	the	the	DET
ijtc-1273	97	5	market	market	NOUN
ijtc-1273	97	6	occurs	occur	VERB
ijtc-1273	97	7	if	if	SCONJ
ijtc-1273	97	8	there	there	PRON
ijtc-1273	97	9	is	be	VERB
ijtc-1273	97	10	more	more	ADJ
ijtc-1273	97	11	information	information	NOUN
ijtc-1273	97	12	by	by	ADP
ijtc-1273	97	13	the	the	DET
ijtc-1273	97	14	company	company	NOUN
ijtc-1273	97	15	than	than	ADP
ijtc-1273	97	16	the	the	DET
ijtc-1273	97	17	amount	amount	NOUN
ijtc-1273	97	18	of	of	ADP
ijtc-1273	97	19	information	information	NOUN
ijtc-1273	97	20	known	know	VERB
ijtc-1273	97	21	by	by	ADP
ijtc-1273	97	22	outsiders	outsider	NOUN
ijtc-1273	97	23	or	or	CCONJ
ijtc-1273	97	24	investors	investor	NOUN
ijtc-1273	97	25	.	.	PUNCT
ijtc-1273	98	1	cash	cash	NOUN
ijtc-1273	98	2	turnover	turnover	NOUN
ijtc-1273	98	3	cash	cash	NOUN
ijtc-1273	98	4	is	be	AUX
ijtc-1273	98	5	a	a	DET
ijtc-1273	98	6	crucial	crucial	ADJ
ijtc-1273	98	7	current	current	ADJ
ijtc-1273	98	8	asset	asset	NOUN
ijtc-1273	98	9	and	and	CCONJ
ijtc-1273	98	10	highly	highly	ADV
ijtc-1273	98	11	liquid	liquid	ADJ
ijtc-1273	98	12	,	,	PUNCT
ijtc-1273	98	13	essential	essential	ADJ
ijtc-1273	98	14	for	for	ADP
ijtc-1273	98	15	meeting	meet	VERB
ijtc-1273	98	16	the	the	DET
ijtc-1273	98	17	company	company	NOUN
ijtc-1273	98	18	's	's	PART
ijtc-1273	98	19	needs	need	NOUN
ijtc-1273	98	20	.	.	PUNCT
ijtc-1273	99	1	the	the	DET
ijtc-1273	99	2	more	more	ADJ
ijtc-1273	99	3	cash	cash	NOUN
ijtc-1273	99	4	a	a	DET
ijtc-1273	99	5	company	company	NOUN
ijtc-1273	99	6	has	have	VERB
ijtc-1273	99	7	,	,	PUNCT
ijtc-1273	99	8	the	the	PRON
ijtc-1273	99	9	higher	high	ADJ
ijtc-1273	99	10	its	its	PRON
ijtc-1273	99	11	liquidity	liquidity	NOUN
ijtc-1273	99	12	.	.	PUNCT
ijtc-1273	100	1	cash	cash	NOUN
ijtc-1273	100	2	turnover	turnover	NOUN
ijtc-1273	100	3	measures	measure	VERB
ijtc-1273	100	4	the	the	DET
ijtc-1273	100	5	efficiency	efficiency	NOUN
ijtc-1273	100	6	of	of	ADP
ijtc-1273	100	7	the	the	DET
ijtc-1273	100	8	company	company	NOUN
ijtc-1273	100	9	's	's	PART
ijtc-1273	100	10	cash	cash	NOUN
ijtc-1273	100	11	use	use	NOUN
ijtc-1273	100	12	.	.	PUNCT
ijtc-1273	101	1	cash	cash	NOUN
ijtc-1273	101	2	flow	flow	NOUN
ijtc-1273	101	3	is	be	AUX
ijtc-1273	101	4	central	central	ADJ
ijtc-1273	101	5	to	to	ADP
ijtc-1273	101	6	a	a	DET
ijtc-1273	101	7	company	company	NOUN
ijtc-1273	101	8	's	's	PART
ijtc-1273	101	9	operations	operation	NOUN
ijtc-1273	101	10	and	and	CCONJ
ijtc-1273	101	11	is	be	AUX
ijtc-1273	101	12	fundamental	fundamental	ADJ
ijtc-1273	101	13	in	in	ADP
ijtc-1273	101	14	any	any	DET
ijtc-1273	101	15	financial	financial	ADJ
ijtc-1273	101	16	valuation	valuation	NOUN
ijtc-1273	101	17	model	model	NOUN
ijtc-1273	101	18	.	.	PUNCT
ijtc-1273	102	1	whether	whether	SCONJ
ijtc-1273	102	2	an	an	DET
ijtc-1273	102	3	analyst	analyst	NOUN
ijtc-1273	102	4	is	be	AUX
ijtc-1273	102	5	valuing	value	VERB
ijtc-1273	102	6	a	a	DET
ijtc-1273	102	7	potential	potential	ADJ
ijtc-1273	102	8	investment	investment	NOUN
ijtc-1273	102	9	or	or	CCONJ
ijtc-1273	102	10	the	the	DET
ijtc-1273	102	11	company	company	NOUN
ijtc-1273	102	12	itself	itself	PRON
ijtc-1273	102	13	,	,	PUNCT
ijtc-1273	102	14	estimating	estimate	VERB
ijtc-1273	102	15	cash	cash	NOUN
ijtc-1273	102	16	flows	flow	NOUN
ijtc-1273	102	17	is	be	AUX
ijtc-1273	102	18	vital	vital	ADJ
ijtc-1273	102	19	to	to	ADP
ijtc-1273	102	20	the	the	DET
ijtc-1273	102	21	valuation	valuation	NOUN
ijtc-1273	102	22	process	process	NOUN
ijtc-1273	102	23	.	.	PUNCT
ijtc-1273	103	1	the	the	DET
ijtc-1273	103	2	formula	formula	NOUN
ijtc-1273	103	3	for	for	ADP
ijtc-1273	103	4	cash	cash	NOUN
ijtc-1273	103	5	turnover	turnover	NOUN
ijtc-1273	103	6	is	be	AUX
ijtc-1273	103	7	where	where	SCONJ
ijtc-1273	103	8	sales	sale	NOUN
ijtc-1273	103	9	are	be	AUX
ijtc-1273	103	10	the	the	DET
ijtc-1273	103	11	total	total	NOUN
ijtc-1273	103	12	of	of	ADP
ijtc-1273	103	13	sales	sale	NOUN
ijtc-1273	103	14	after	after	ADP
ijtc-1273	103	15	deducting	deduct	VERB
ijtc-1273	103	16	returns	return	NOUN
ijtc-1273	103	17	,	,	PUNCT
ijtc-1273	103	18	discounts	discount	NOUN
ijtc-1273	103	19	and	and	CCONJ
ijtc-1273	103	20	sales	sale	NOUN
ijtc-1273	103	21	discounts	discount	NOUN
ijtc-1273	103	22	.	.	PUNCT
ijtc-1273	104	1	and	and	CCONJ
ijtc-1273	104	2	the	the	DET
ijtc-1273	104	3	average	average	ADJ
ijtc-1273	104	4	cash	cash	NOUN
ijtc-1273	104	5	comes	come	VERB
ijtc-1273	104	6	from	from	ADP
ijtc-1273	104	7	the	the	DET
ijtc-1273	104	8	average	average	NOUN
ijtc-1273	104	9	in	in	ADP
ijtc-1273	104	10	the	the	DET
ijtc-1273	104	11	period	period	NOUN
ijtc-1273	104	12	and	and	CCONJ
ijtc-1273	104	13	is	be	AUX
ijtc-1273	104	14	divided	divide	VERB
ijtc-1273	104	15	by	by	ADP
ijtc-1273	104	16	2	2	NUM
ijtc-1273	104	17	.	.	PUNCT
ijtc-1273	105	1	a	a	DET
ijtc-1273	105	2	company	company	NOUN
ijtc-1273	105	3	that	that	PRON
ijtc-1273	105	4	has	have	VERB
ijtc-1273	105	5	a	a	DET
ijtc-1273	105	6	cash	cash	NOUN
ijtc-1273	105	7	turnover	turnover	NOUN
ijtc-1273	105	8	value	value	NOUN
ijtc-1273	105	9	of	of	ADP
ijtc-1273	105	10	more	more	ADJ
ijtc-1273	105	11	than	than	ADP
ijtc-1273	105	12	1	1	NUM
ijtc-1273	105	13	can	can	AUX
ijtc-1273	105	14	be	be	AUX
ijtc-1273	105	15	said	say	VERB
ijtc-1273	105	16	to	to	PART
ijtc-1273	105	17	be	be	AUX
ijtc-1273	105	18	a	a	DET
ijtc-1273	105	19	good	good	ADJ
ijtc-1273	105	20	company	company	NOUN
ijtc-1273	105	21	(	(	PUNCT
ijtc-1273	105	22	gitman	gitman	PROPN
ijtc-1273	105	23	&	&	CCONJ
ijtc-1273	105	24	zutter	zutter	PROPN
ijtc-1273	105	25	,	,	PUNCT
ijtc-1273	105	26	2014	2014	NUM
ijtc-1273	105	27	)	)	PUNCT
ijtc-1273	105	28	.	.	PUNCT
ijtc-1273	106	1	receivable	receivable	ADJ
ijtc-1273	106	2	turnover	turnover	NOUN
ijtc-1273	106	3	this	this	DET
ijtc-1273	106	4	ratio	ratio	NOUN
ijtc-1273	106	5	measures	measure	VERB
ijtc-1273	106	6	the	the	DET
ijtc-1273	106	7	duration	duration	NOUN
ijtc-1273	106	8	needed	need	VERB
ijtc-1273	106	9	to	to	PART
ijtc-1273	106	10	collect	collect	VERB
ijtc-1273	106	11	receivables	receivables	NOUN
ijtc-1273	106	12	within	within	ADP
ijtc-1273	106	13	a	a	DET
ijtc-1273	106	14	period	period	NOUN
ijtc-1273	106	15	or	or	CCONJ
ijtc-1273	106	16	how	how	SCONJ
ijtc-1273	106	17	frequently	frequently	ADV
ijtc-1273	106	18	the	the	DET
ijtc-1273	106	19	funds	fund	NOUN
ijtc-1273	106	20	invested	invest	VERB
ijtc-1273	106	21	in	in	ADP
ijtc-1273	106	22	these	these	DET
ijtc-1273	106	23	receivables	receivables	NOUN
ijtc-1273	106	24	circulate	circulate	VERB
ijtc-1273	106	25	in	in	ADP
ijtc-1273	106	26	that	that	DET
ijtc-1273	106	27	time	time	NOUN
ijtc-1273	106	28	frame	frame	NOUN
ijtc-1273	106	29	.	.	PUNCT
ijtc-1273	107	1	a	a	DET
ijtc-1273	107	2	higher	high	ADJ
ijtc-1273	107	3	ratio	ratio	NOUN
ijtc-1273	107	4	signifies	signifie	NOUN
ijtc-1273	107	5	that	that	SCONJ
ijtc-1273	107	6	the	the	DET
ijtc-1273	107	7	working	work	VERB
ijtc-1273	107	8	capital	capital	NOUN
ijtc-1273	107	9	tied	tie	VERB
ijtc-1273	107	10	up	up	ADP
ijtc-1273	107	11	in	in	ADP
ijtc-1273	107	12	receivables	receivables	NOUN
ijtc-1273	107	13	is	be	AUX
ijtc-1273	107	14	less	less	ADJ
ijtc-1273	107	15	than	than	SCONJ
ijtc-1273	107	16	it	it	PRON
ijtc-1273	107	17	was	be	AUX
ijtc-1273	107	18	in	in	ADP
ijtc-1273	107	19	the	the	DET
ijtc-1273	107	20	previous	previous	ADJ
ijtc-1273	107	21	year	year	NOUN
ijtc-1273	107	22	,	,	PUNCT
ijtc-1273	107	23	which	which	PRON
ijtc-1273	107	24	is	be	AUX
ijtc-1273	107	25	advantageous	advantageous	ADJ
ijtc-1273	107	26	for	for	ADP
ijtc-1273	107	27	the	the	DET
ijtc-1273	107	28	company	company	NOUN
ijtc-1273	107	29	.	.	PUNCT
ijtc-1273	108	1	conversely	conversely	ADV
ijtc-1273	108	2	,	,	PUNCT
ijtc-1273	108	3	a	a	DET
ijtc-1273	108	4	lower	low	ADJ
ijtc-1273	108	5	ratio	ratio	NOUN
ijtc-1273	108	6	indicates	indicate	VERB
ijtc-1273	108	7	excessive	excessive	ADJ
ijtc-1273	108	8	investment	investment	NOUN
ijtc-1273	108	9	in	in	ADP
ijtc-1273	108	10	receivables	receivables	NOUN
ijtc-1273	108	11	.	.	PUNCT
ijtc-1273	109	1	the	the	DET
ijtc-1273	109	2	smoothness	smoothness	NOUN
ijtc-1273	109	3	of	of	ADP
ijtc-1273	109	4	receiving	receive	VERB
ijtc-1273	109	5	receivables	receivables	NOUN
ijtc-1273	109	6	and	and	CCONJ
ijtc-1273	109	7	measuring	measure	VERB
ijtc-1273	109	8	whether	whether	SCONJ
ijtc-1273	109	9	or	or	CCONJ
ijtc-1273	109	10	not	not	PART
ijtc-1273	109	11	investment	investment	NOUN
ijtc-1273	109	12	in	in	ADP
ijtc-1273	109	13	receivables	receivables	NOUN
ijtc-1273	109	14	is	be	AUX
ijtc-1273	109	15	good	good	ADJ
ijtc-1273	109	16	can	can	AUX
ijtc-1273	109	17	be	be	AUX
ijtc-1273	109	18	seen	see	VERB
ijtc-1273	109	19	from	from	ADP
ijtc-1273	109	20	the	the	DET
ijtc-1273	109	21	turnover	turnover	NOUN
ijtc-1273	109	22	rate	rate	NOUN
ijtc-1273	109	23	.	.	PUNCT
ijtc-1273	110	1	receivables	receivables	NOUN
ijtc-1273	110	2	turnover	turnover	NOUN
ijtc-1273	110	3	is	be	AUX
ijtc-1273	110	4	the	the	DET
ijtc-1273	110	5	period	period	NOUN
ijtc-1273	110	6	of	of	ADP
ijtc-1273	110	7	receipt	receipt	NOUN
ijtc-1273	110	8	of	of	ADP
ijtc-1273	110	9	receivables	receivables	NOUN
ijtc-1273	110	10	from	from	ADP
ijtc-1273	110	11	a	a	DET
ijtc-1273	110	12	company	company	NOUN
ijtc-1273	110	13	during	during	ADP
ijtc-1273	110	14	the	the	DET
ijtc-1273	110	15	formula	formula	NOUN
ijtc-1273	110	16	for	for	ADP
ijtc-1273	110	17	receivables	receivables	NOUN
ijtc-1273	110	18	turnover	turnover	NOUN
ijtc-1273	110	19	,	,	PUNCT
ijtc-1273	110	20	namely	namely	ADV
ijtc-1273	110	21	where	where	SCONJ
ijtc-1273	110	22	these	these	DET
ijtc-1273	110	23	sales	sale	NOUN
ijtc-1273	110	24	come	come	VERB
ijtc-1273	110	25	from	from	ADP
ijtc-1273	110	26	total	total	ADJ
ijtc-1273	110	27	sales	sale	NOUN
ijtc-1273	110	28	after	after	ADP
ijtc-1273	110	29	deducting	deduct	VERB
ijtc-1273	110	30	returns	return	NOUN
ijtc-1273	110	31	,	,	PUNCT
ijtc-1273	110	32	discounts	discount	NOUN
ijtc-1273	110	33	and	and	CCONJ
ijtc-1273	110	34	sales	sale	NOUN
ijtc-1273	110	35	discounts	discount	NOUN
ijtc-1273	110	36	,	,	PUNCT
ijtc-1273	110	37	and	and	CCONJ
ijtc-1273	110	38	average	average	ADJ
ijtc-1273	110	39	receivables	receivables	NOUN
ijtc-1273	110	40	derived	derive	VERB
ijtc-1273	110	41	from	from	ADP
ijtc-1273	110	42	the	the	DET
ijtc-1273	110	43	average	average	NOUN
ijtc-1273	110	44	for	for	ADP
ijtc-1273	110	45	the	the	DET
ijtc-1273	110	46	period	period	NOUN
ijtc-1273	110	47	and	and	CCONJ
ijtc-1273	110	48	divided	divide	VERB
ijtc-1273	110	49	by	by	ADP
ijtc-1273	110	50	2	2	NUM
ijtc-1273	110	51	(	(	PUNCT
ijtc-1273	110	52	hayat	hayat	X
ijtc-1273	110	53	et	et	PROPN
ijtc-1273	110	54	al	al	PROPN
ijtc-1273	110	55	.	.	PROPN
ijtc-1273	110	56	,	,	PUNCT
ijtc-1273	110	57	2021	2021	NUM
ijtc-1273	110	58	)	)	PUNCT
ijtc-1273	110	59	.	.	PUNCT
ijtc-1273	111	1	inventory	inventory	NOUN
ijtc-1273	111	2	turnover	turnover	NOUN
ijtc-1273	111	3	inventory	inventory	NOUN
ijtc-1273	111	4	turnover	turnover	NOUN
ijtc-1273	111	5	is	be	AUX
ijtc-1273	111	6	a	a	DET
ijtc-1273	111	7	ratio	ratio	NOUN
ijtc-1273	111	8	used	use	VERB
ijtc-1273	111	9	to	to	PART
ijtc-1273	111	10	measure	measure	VERB
ijtc-1273	111	11	how	how	SCONJ
ijtc-1273	111	12	frequently	frequently	ADV
ijtc-1273	111	13	the	the	DET
ijtc-1273	111	14	funds	fund	NOUN
ijtc-1273	111	15	invested	invest	VERB
ijtc-1273	111	16	in	in	ADP
ijtc-1273	111	17	inventory	inventory	NOUN
ijtc-1273	111	18	are	be	AUX
ijtc-1273	111	19	cycled	cycle	VERB
ijtc-1273	111	20	through	through	ADP
ijtc-1273	111	21	in	in	ADP
ijtc-1273	111	22	a	a	DET
ijtc-1273	111	23	given	give	VERB
ijtc-1273	111	24	period	period	NOUN
ijtc-1273	111	25	.	.	PUNCT
ijtc-1273	112	1	known	know	VERB
ijtc-1273	112	2	as	as	ADP
ijtc-1273	112	3	the	the	DET
ijtc-1273	112	4	inventory	inventory	NOUN
ijtc-1273	112	5	turnover	turnover	NOUN
ijtc-1273	112	6	ratio	ratio	NOUN
ijtc-1273	112	7	,	,	PUNCT
ijtc-1273	112	8	it	it	PRON
ijtc-1273	112	9	indicates	indicate	VERB
ijtc-1273	112	10	how	how	SCONJ
ijtc-1273	112	11	many	many	ADJ
ijtc-1273	112	12	times	time	NOUN
ijtc-1273	112	13	the	the	DET
ijtc-1273	112	14	inventory	inventory	NOUN
ijtc-1273	112	15	is	be	AUX
ijtc-1273	112	16	replaced	replace	VERB
ijtc-1273	112	17	within	within	ADP
ijtc-1273	112	18	a	a	DET
ijtc-1273	112	19	year	year	NOUN
ijtc-1273	112	20	.	.	PUNCT
ijtc-1273	113	1	a	a	DET
ijtc-1273	113	2	lower	low	ADJ
ijtc-1273	113	3	ratio	ratio	NOUN
ijtc-1273	113	4	signifies	signify	VERB
ijtc-1273	113	5	poor	poor	ADJ
ijtc-1273	113	6	performance	performance	NOUN
ijtc-1273	113	7	,	,	PUNCT
ijtc-1273	113	8	while	while	SCONJ
ijtc-1273	113	9	a	a	DET
ijtc-1273	113	10	higher	high	ADJ
ijtc-1273	113	11	ratio	ratio	NOUN
ijtc-1273	113	12	indicates	indicate	VERB
ijtc-1273	113	13	better	well	ADJ
ijtc-1273	113	14	performance	performance	NOUN
ijtc-1273	113	15	.	.	PUNCT
ijtc-1273	114	1	(	(	PUNCT
ijtc-1273	114	2	seto	seto	NOUN
ijtc-1273	114	3	et	et	PROPN
ijtc-1273	114	4	al	al	PROPN
ijtc-1273	114	5	.	.	PROPN
ijtc-1273	114	6	,	,	PUNCT
ijtc-1273	114	7	2023	2023	NUM
ijtc-1273	114	8	)	)	PUNCT
ijtc-1273	114	9	inventory	inventory	NOUN
ijtc-1273	114	10	turnover	turnover	NOUN
ijtc-1273	114	11	is	be	AUX
ijtc-1273	114	12	also	also	ADV
ijtc-1273	114	13	used	use	VERB
ijtc-1273	114	14	to	to	PART
ijtc-1273	114	15	assess	assess	VERB
ijtc-1273	114	16	the	the	DET
ijtc-1273	114	17	company	company	NOUN
ijtc-1273	114	18	's	's	PART
ijtc-1273	114	19	ability	ability	NOUN
ijtc-1273	114	20	to	to	PART
ijtc-1273	114	21	face	face	VERB
ijtc-1273	114	22	competition	competition	NOUN
ijtc-1273	114	23	,	,	PUNCT
ijtc-1273	114	24	plan	plan	VERB
ijtc-1273	114	25	business	business	NOUN
ijtc-1273	114	26	profits	profit	NOUN
ijtc-1273	114	27	,	,	PUNCT
ijtc-1273	114	28	and	and	CCONJ
ijtc-1273	114	29	overall	overall	ADV
ijtc-1273	114	30	find	find	VERB
ijtc-1273	114	31	out	out	ADP
ijtc-1273	114	32	how	how	SCONJ
ijtc-1273	114	33	well	well	ADV
ijtc-1273	114	34	the	the	DET
ijtc-1273	114	35	company	company	NOUN
ijtc-1273	114	36	can	can	AUX
ijtc-1273	114	37	carry	carry	VERB
ijtc-1273	114	38	out	out	ADP
ijtc-1273	114	39	company	company	NOUN
ijtc-1273	114	40	activities	activity	NOUN
ijtc-1273	114	41	.	.	PUNCT
ijtc-1273	115	1	the	the	DET
ijtc-1273	115	2	formula	formula	NOUN
ijtc-1273	115	3	for	for	ADP
ijtc-1273	115	4	inventory	inventory	NOUN
ijtc-1273	115	5	turnover	turnover	NOUN
ijtc-1273	115	6	is	be	AUX
ijtc-1273	115	7	where	where	SCONJ
ijtc-1273	115	8	the	the	DET
ijtc-1273	115	9	cost	cost	NOUN
ijtc-1273	115	10	of	of	ADP
ijtc-1273	115	11	this	this	DET
ijtc-1273	115	12	product	product	NOUN
ijtc-1273	115	13	comes	come	VERB
ijtc-1273	115	14	from	from	ADP
ijtc-1273	115	15	the	the	DET
ijtc-1273	115	16	total	total	ADJ
ijtc-1273	115	17	costs	cost	NOUN
ijtc-1273	115	18	incurred	incur	VERB
ijtc-1273	115	19	by	by	ADP
ijtc-1273	115	20	the	the	DET
ijtc-1273	115	21	company	company	NOUN
ijtc-1273	115	22	to	to	PART
ijtc-1273	115	23	produce	produce	VERB
ijtc-1273	115	24	or	or	CCONJ
ijtc-1273	115	25	purchase	purchase	VERB
ijtc-1273	115	26	an	an	DET
ijtc-1273	115	27	item	item	NOUN
ijtc-1273	115	28	that	that	PRON
ijtc-1273	115	29	is	be	AUX
ijtc-1273	115	30	sold	sell	VERB
ijtc-1273	115	31	during	during	ADP
ijtc-1273	115	32	a	a	DET
ijtc-1273	115	33	certain	certain	ADJ
ijtc-1273	115	34	period	period	NOUN
ijtc-1273	115	35	.	.	PUNCT
ijtc-1273	116	1	and	and	CCONJ
ijtc-1273	116	2	the	the	DET
ijtc-1273	116	3	average	average	ADJ
ijtc-1273	116	4	inventory	inventory	NOUN
ijtc-1273	116	5	comes	come	VERB
ijtc-1273	116	6	from	from	ADP
ijtc-1273	116	7	the	the	DET
ijtc-1273	116	8	average	average	NOUN
ijtc-1273	116	9	in	in	ADP
ijtc-1273	116	10	the	the	DET
ijtc-1273	116	11	period	period	NOUN
ijtc-1273	116	12	and	and	CCONJ
ijtc-1273	116	13	is	be	AUX
ijtc-1273	116	14	divided	divide	VERB
ijtc-1273	116	15	by	by	ADP
ijtc-1273	116	16	2	2	NUM
ijtc-1273	116	17	(	(	PUNCT
ijtc-1273	116	18	hayat	hayat	X
ijtc-1273	116	19	et	et	PROPN
ijtc-1273	116	20	al	al	PROPN
ijtc-1273	116	21	.	.	PROPN
ijtc-1273	116	22	,	,	PUNCT
ijtc-1273	116	23	2021	2021	NUM
ijtc-1273	116	24	)	)	PUNCT
ijtc-1273	116	25	.	.	PUNCT
ijtc-1273	117	1	liquidity	liquidity	NOUN
ijtc-1273	117	2	liquidity	liquidity	NOUN
ijtc-1273	117	3	measures	measure	VERB
ijtc-1273	117	4	a	a	DET
ijtc-1273	117	5	company	company	NOUN
ijtc-1273	117	6	's	's	PART
ijtc-1273	117	7	ability	ability	NOUN
ijtc-1273	117	8	to	to	PART
ijtc-1273	117	9	meet	meet	VERB
ijtc-1273	117	10	its	its	PRON
ijtc-1273	117	11	short	short	ADJ
ijtc-1273	117	12	-	-	PUNCT
ijtc-1273	117	13	term	term	NOUN
ijtc-1273	117	14	obligations	obligation	NOUN
ijtc-1273	117	15	as	as	SCONJ
ijtc-1273	117	16	they	they	PRON
ijtc-1273	117	17	come	come	VERB
ijtc-1273	117	18	due	due	ADJ
ijtc-1273	117	19	.	.	PUNCT
ijtc-1273	118	1	it	it	PRON
ijtc-1273	118	2	reflects	reflect	VERB
ijtc-1273	118	3	the	the	DET
ijtc-1273	118	4	company	company	NOUN
ijtc-1273	118	5	's	's	PART
ijtc-1273	118	6	overall	overall	ADJ
ijtc-1273	118	7	financial	financial	ADJ
ijtc-1273	118	8	health	health	NOUN
ijtc-1273	118	9	and	and	CCONJ
ijtc-1273	118	10	its	its	PRON
ijtc-1273	118	11	ability	ability	NOUN
ijtc-1273	118	12	to	to	PART
ijtc-1273	118	13	pay	pay	VERB
ijtc-1273	118	14	bills	bill	NOUN
ijtc-1273	118	15	promptly	promptly	ADV
ijtc-1273	118	16	.	.	PUNCT
ijtc-1273	119	1	low	low	ADJ
ijtc-1273	119	2	liquidity	liquidity	NOUN
ijtc-1273	119	3	can	can	AUX
ijtc-1273	119	4	indicate	indicate	VERB
ijtc-1273	119	5	potential	potential	ADJ
ijtc-1273	119	6	cash	cash	NOUN
ijtc-1273	119	7	flow	flow	NOUN
ijtc-1273	119	8	issues	issue	NOUN
ijtc-1273	119	9	and	and	CCONJ
ijtc-1273	119	10	a	a	DET
ijtc-1273	119	11	risk	risk	NOUN
ijtc-1273	119	12	of	of	ADP
ijtc-1273	119	13	bankruptcy	bankruptcy	NOUN
ijtc-1273	119	14	.	.	PUNCT
ijtc-1273	120	1	maintaining	maintain	VERB
ijtc-1273	120	2	sufficient	sufficient	ADJ
ijtc-1273	120	3	liquidity	liquidity	NOUN
ijtc-1273	120	4	for	for	ADP
ijtc-1273	120	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1273	120	6	the	the	DET
ijtc-1273	120	7	effect	effect	NOUN
ijtc-1273	120	8	of	of	ADP
ijtc-1273	120	9	cash	cash	NOUN
ijtc-1273	120	10	turnover	turnover	NOUN
ijtc-1273	120	11	,	,	PUNCT
ijtc-1273	120	12	receivables	receivables	NOUN
ijtc-1273	120	13	and	and	CCONJ
ijtc-1273	120	14	inventory	inventory	NOUN
ijtc-1273	120	15	on	on	ADP
ijtc-1273	120	16	the	the	DET
ijtc-1273	120	17	liquidity	liquidity	NOUN
ijtc-1273	120	18	of	of	ADP
ijtc-1273	120	19	manufacturing	manufacturing	NOUN
ijtc-1273	120	20	companies	company	NOUN
ijtc-1273	120	21	on	on	ADP
ijtc-1273	120	22	the	the	DET
ijtc-1273	120	23	indonesian	indonesian	ADJ
ijtc-1273	120	24	stock	stock	PROPN
ijtc-1273	120	25	exchange	exchange	PROPN
ijtc-1273	120	26	for	for	ADP
ijtc-1273	120	27	the	the	DET
ijtc-1273	120	28	2018	2018	NUM
ijtc-1273	120	29	-	-	SYM
ijtc-1273	120	30	2022	2022	NUM
ijtc-1273	120	31	period	period	NOUN
ijtc-1273	120	32	muhajiroh	muhajiroh	NOUN
ijtc-1273	120	33	and	and	CCONJ
ijtc-1273	120	34	kamila	kamila	PROPN
ijtc-1273	120	35	624	624	NUM
ijtc-1273	120	36	|	|	ADV
ijtc-1273	120	37	ilomata	ilomata	PROPN
ijtc-1273	120	38	international	international	ADJ
ijtc-1273	120	39	journal	journal	NOUN
ijtc-1273	120	40	of	of	ADP
ijtc-1273	120	41	tax	tax	PROPN
ijtc-1273	120	42	&	&	CCONJ
ijtc-1273	120	43	accounting	accounting	PROPN
ijtc-1273	120	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	120	45	daily	daily	ADJ
ijtc-1273	120	46	operations	operation	NOUN
ijtc-1273	120	47	is	be	AUX
ijtc-1273	120	48	crucial	crucial	ADJ
ijtc-1273	120	49	for	for	ADP
ijtc-1273	120	50	a	a	DET
ijtc-1273	120	51	company	company	NOUN
ijtc-1273	120	52	's	's	PART
ijtc-1273	120	53	stability	stability	NOUN
ijtc-1273	120	54	.	.	PUNCT
ijtc-1273	121	1	two	two	NUM
ijtc-1273	121	2	key	key	ADJ
ijtc-1273	121	3	metrics	metric	NOUN
ijtc-1273	121	4	for	for	ADP
ijtc-1273	121	5	measuring	measure	VERB
ijtc-1273	121	6	liabilities	liability	NOUN
ijtc-1273	121	7	include	include	VERB
ijtc-1273	121	8	the	the	DET
ijtc-1273	121	9	current	current	ADJ
ijtc-1273	121	10	ratio	ratio	NOUN
ijtc-1273	121	11	,	,	PUNCT
ijtc-1273	121	12	which	which	PRON
ijtc-1273	121	13	assesses	assess	VERB
ijtc-1273	121	14	a	a	DET
ijtc-1273	121	15	company	company	NOUN
ijtc-1273	121	16	's	's	PART
ijtc-1273	121	17	capacity	capacity	NOUN
ijtc-1273	121	18	to	to	PART
ijtc-1273	121	19	cover	cover	VERB
ijtc-1273	121	20	short	short	ADJ
ijtc-1273	121	21	-	-	PUNCT
ijtc-1273	121	22	term	term	NOUN
ijtc-1273	121	23	debts	debt	NOUN
ijtc-1273	121	24	with	with	ADP
ijtc-1273	121	25	liquid	liquid	ADJ
ijtc-1273	121	26	assets	asset	NOUN
ijtc-1273	121	27	.	.	PUNCT
ijtc-1273	122	1	the	the	DET
ijtc-1273	122	2	current	current	ADJ
ijtc-1273	122	3	ratio	ratio	NOUN
ijtc-1273	122	4	measures	measure	VERB
ijtc-1273	122	5	a	a	DET
ijtc-1273	122	6	company	company	NOUN
ijtc-1273	122	7	's	's	PART
ijtc-1273	122	8	ability	ability	NOUN
ijtc-1273	122	9	to	to	PART
ijtc-1273	122	10	pay	pay	VERB
ijtc-1273	122	11	its	its	PRON
ijtc-1273	122	12	short	short	ADJ
ijtc-1273	122	13	-	-	PUNCT
ijtc-1273	122	14	term	term	NOUN
ijtc-1273	122	15	financial	financial	ADJ
ijtc-1273	122	16	debts	debt	NOUN
ijtc-1273	122	17	using	use	VERB
ijtc-1273	122	18	its	its	PRON
ijtc-1273	122	19	more	more	ADV
ijtc-1273	122	20	liquid	liquid	ADJ
ijtc-1273	122	21	assets	asset	NOUN
ijtc-1273	122	22	.	.	PUNCT
ijtc-1273	123	1	however	however	ADV
ijtc-1273	123	2	,	,	PUNCT
ijtc-1273	123	3	highly	highly	ADV
ijtc-1273	123	4	liquid	liquid	ADJ
ijtc-1273	123	5	assets	asset	NOUN
ijtc-1273	123	6	like	like	ADP
ijtc-1273	123	7	cash	cash	NOUN
ijtc-1273	123	8	in	in	ADP
ijtc-1273	123	9	banks	bank	NOUN
ijtc-1273	123	10	and	and	CCONJ
ijtc-1273	123	11	securities	security	NOUN
ijtc-1273	123	12	do	do	AUX
ijtc-1273	123	13	not	not	PART
ijtc-1273	123	14	generate	generate	VERB
ijtc-1273	123	15	high	high	ADJ
ijtc-1273	123	16	returns	return	NOUN
ijtc-1273	123	17	,	,	PUNCT
ijtc-1273	123	18	as	as	SCONJ
ijtc-1273	123	19	shareholders	shareholder	NOUN
ijtc-1273	123	20	prefer	prefer	VERB
ijtc-1273	123	21	the	the	DET
ijtc-1273	123	22	company	company	NOUN
ijtc-1273	123	23	not	not	PART
ijtc-1273	123	24	to	to	PART
ijtc-1273	123	25	over	over	ADV
ijtc-1273	123	26	-	-	PUNCT
ijtc-1273	123	27	invest	invest	VERB
ijtc-1273	123	28	in	in	ADP
ijtc-1273	123	29	liquidity	liquidity	NOUN
ijtc-1273	123	30	.	.	PUNCT
ijtc-1273	124	1	companies	company	NOUN
ijtc-1273	124	2	need	need	VERB
ijtc-1273	124	3	to	to	PART
ijtc-1273	124	4	balance	balance	VERB
ijtc-1273	124	5	the	the	DET
ijtc-1273	124	6	security	security	NOUN
ijtc-1273	124	7	provided	provide	VERB
ijtc-1273	124	8	by	by	ADP
ijtc-1273	124	9	liquidity	liquidity	NOUN
ijtc-1273	124	10	with	with	ADP
ijtc-1273	124	11	the	the	DET
ijtc-1273	124	12	low	low	ADJ
ijtc-1273	124	13	returns	return	NOUN
ijtc-1273	124	14	these	these	DET
ijtc-1273	124	15	liquid	liquid	ADJ
ijtc-1273	124	16	assets	asset	NOUN
ijtc-1273	124	17	offer	offer	VERB
ijtc-1273	124	18	to	to	ADP
ijtc-1273	124	19	investors	investor	NOUN
ijtc-1273	124	20	.	.	PUNCT
ijtc-1273	125	1	the	the	DET
ijtc-1273	125	2	primary	primary	ADJ
ijtc-1273	125	3	measures	measure	NOUN
ijtc-1273	125	4	of	of	ADP
ijtc-1273	125	5	liquidity	liquidity	NOUN
ijtc-1273	125	6	are	be	AUX
ijtc-1273	125	7	the	the	DET
ijtc-1273	125	8	current	current	ADJ
ijtc-1273	125	9	ratio	ratio	NOUN
ijtc-1273	125	10	and	and	CCONJ
ijtc-1273	125	11	the	the	DET
ijtc-1273	125	12	cash	cash	NOUN
ijtc-1273	125	13	ratio	ratio	NOUN
ijtc-1273	125	14	.	.	PUNCT
ijtc-1273	126	1	the	the	DET
ijtc-1273	126	2	formula	formula	NOUN
ijtc-1273	126	3	for	for	ADP
ijtc-1273	126	4	the	the	DET
ijtc-1273	126	5	current	current	ADJ
ijtc-1273	126	6	liquidity	liquidity	NOUN
ijtc-1273	126	7	ratio	ratio	NOUN
ijtc-1273	126	8	is	be	AUX
ijtc-1273	126	9	where	where	SCONJ
ijtc-1273	126	10	current	current	ADJ
ijtc-1273	126	11	assets	asset	NOUN
ijtc-1273	126	12	come	come	VERB
ijtc-1273	126	13	from	from	ADP
ijtc-1273	126	14	assets	asset	NOUN
ijtc-1273	126	15	that	that	PRON
ijtc-1273	126	16	are	be	AUX
ijtc-1273	126	17	expected	expect	VERB
ijtc-1273	126	18	to	to	PART
ijtc-1273	126	19	be	be	AUX
ijtc-1273	126	20	converted	convert	VERB
ijtc-1273	126	21	into	into	ADP
ijtc-1273	126	22	cash	cash	NOUN
ijtc-1273	126	23	or	or	CCONJ
ijtc-1273	126	24	used	use	VERB
ijtc-1273	126	25	in	in	ADP
ijtc-1273	126	26	operations	operation	NOUN
ijtc-1273	126	27	within	within	ADP
ijtc-1273	126	28	one	one	NUM
ijtc-1273	126	29	year	year	NOUN
ijtc-1273	126	30	or	or	CCONJ
ijtc-1273	126	31	one	one	NUM
ijtc-1273	126	32	business	business	NOUN
ijtc-1273	126	33	cycle	cycle	NOUN
ijtc-1273	126	34	,	,	PUNCT
ijtc-1273	126	35	whichever	whichever	PRON
ijtc-1273	126	36	is	be	AUX
ijtc-1273	126	37	longer	long	ADJ
ijtc-1273	126	38	.	.	PUNCT
ijtc-1273	127	1	meanwhile	meanwhile	ADV
ijtc-1273	127	2	,	,	PUNCT
ijtc-1273	127	3	current	current	ADJ
ijtc-1273	127	4	liabilities	liability	NOUN
ijtc-1273	127	5	come	come	VERB
ijtc-1273	127	6	from	from	ADP
ijtc-1273	127	7	obligations	obligation	NOUN
ijtc-1273	127	8	that	that	PRON
ijtc-1273	127	9	must	must	AUX
ijtc-1273	127	10	be	be	AUX
ijtc-1273	127	11	paid	pay	VERB
ijtc-1273	127	12	within	within	ADP
ijtc-1273	127	13	one	one	NUM
ijtc-1273	127	14	year	year	NOUN
ijtc-1273	127	15	or	or	CCONJ
ijtc-1273	127	16	one	one	NUM
ijtc-1273	127	17	business	business	NOUN
ijtc-1273	127	18	cycle	cycle	NOUN
ijtc-1273	127	19	(	(	PUNCT
ijtc-1273	127	20	gitman	gitman	NOUN
ijtc-1273	127	21	&	&	CCONJ
ijtc-1273	127	22	zutter	zutter	PROPN
ijtc-1273	127	23	,	,	PUNCT
ijtc-1273	127	24	2014	2014	NUM
ijtc-1273	127	25	)	)	PUNCT
ijtc-1273	127	26	conceptual	conceptual	ADJ
ijtc-1273	127	27	framework	framework	NOUN
ijtc-1273	127	28	so	so	SCONJ
ijtc-1273	127	29	that	that	SCONJ
ijtc-1273	127	30	it	it	PRON
ijtc-1273	127	31	shows	show	VERB
ijtc-1273	127	32	results	result	NOUN
ijtc-1273	127	33	that	that	PRON
ijtc-1273	127	34	are	be	AUX
ijtc-1273	127	35	in	in	ADP
ijtc-1273	127	36	accordance	accordance	NOUN
ijtc-1273	127	37	with	with	ADP
ijtc-1273	127	38	the	the	DET
ijtc-1273	127	39	problem	problem	NOUN
ijtc-1273	127	40	formulation	formulation	NOUN
ijtc-1273	127	41	and	and	CCONJ
ijtc-1273	127	42	research	research	NOUN
ijtc-1273	127	43	objectives	objective	NOUN
ijtc-1273	127	44	.	.	PUNCT
ijtc-1273	128	1	this	this	DET
ijtc-1273	128	2	research	research	NOUN
ijtc-1273	128	3	uses	use	VERB
ijtc-1273	128	4	a	a	DET
ijtc-1273	128	5	quantitative	quantitative	ADJ
ijtc-1273	128	6	research	research	NOUN
ijtc-1273	128	7	methodology	methodology	NOUN
ijtc-1273	128	8	approach	approach	NOUN
ijtc-1273	128	9	.	.	PUNCT
ijtc-1273	129	1	the	the	DET
ijtc-1273	129	2	use	use	NOUN
ijtc-1273	129	3	of	of	ADP
ijtc-1273	129	4	a	a	DET
ijtc-1273	129	5	quantitative	quantitative	ADJ
ijtc-1273	129	6	approach	approach	NOUN
ijtc-1273	129	7	is	be	AUX
ijtc-1273	129	8	expected	expect	VERB
ijtc-1273	129	9	to	to	PART
ijtc-1273	129	10	clarify	clarify	VERB
ijtc-1273	129	11	how	how	SCONJ
ijtc-1273	129	12	liquidity	liquidity	NOUN
ijtc-1273	129	13	is	be	AUX
ijtc-1273	129	14	applied	apply	VERB
ijtc-1273	129	15	.	.	PUNCT
ijtc-1273	130	1	based	base	VERB
ijtc-1273	130	2	on	on	ADP
ijtc-1273	130	3	the	the	DET
ijtc-1273	130	4	explanation	explanation	NOUN
ijtc-1273	130	5	of	of	ADP
ijtc-1273	130	6	the	the	DET
ijtc-1273	130	7	literature	literature	NOUN
ijtc-1273	130	8	review	review	PROPN
ijtc-1273	130	9	and	and	CCONJ
ijtc-1273	130	10	conceptual	conceptual	ADJ
ijtc-1273	130	11	framework	framework	NOUN
ijtc-1273	130	12	,	,	PUNCT
ijtc-1273	130	13	the	the	DET
ijtc-1273	130	14	hypothesis	hypothesis	NOUN
ijtc-1273	130	15	in	in	ADP
ijtc-1273	130	16	this	this	DET
ijtc-1273	130	17	research	research	NOUN
ijtc-1273	130	18	is	be	AUX
ijtc-1273	130	19	as	as	SCONJ
ijtc-1273	130	20	follows	follow	VERB
ijtc-1273	130	21	h1	h1	PROPN
ijtc-1273	130	22	:	:	PUNCT
ijtc-1273	130	23	there	there	PRON
ijtc-1273	130	24	is	be	VERB
ijtc-1273	130	25	a	a	DET
ijtc-1273	130	26	positive	positive	ADJ
ijtc-1273	130	27	and	and	CCONJ
ijtc-1273	130	28	significant	significant	ADJ
ijtc-1273	130	29	on	on	ADP
ijtc-1273	130	30	cash	cash	NOUN
ijtc-1273	130	31	turnover	turnover	NOUN
ijtc-1273	130	32	on	on	ADP
ijtc-1273	130	33	liquidity	liquidity	NOUN
ijtc-1273	130	34	h2	h2	NOUN
ijtc-1273	130	35	:	:	PUNCT
ijtc-1273	130	36	there	there	PRON
ijtc-1273	130	37	is	be	VERB
ijtc-1273	130	38	a	a	DET
ijtc-1273	130	39	positive	positive	ADJ
ijtc-1273	130	40	and	and	CCONJ
ijtc-1273	130	41	significant	significant	ADJ
ijtc-1273	130	42	on	on	ADP
ijtc-1273	130	43	receivables	receivables	ADJ
ijtc-1273	130	44	turnover	turnover	NOUN
ijtc-1273	130	45	on	on	ADP
ijtc-1273	130	46	liquidity	liquidity	NOUN
ijtc-1273	130	47	h3	h3	NOUN
ijtc-1273	130	48	:	:	PUNCT
ijtc-1273	130	49	there	there	PRON
ijtc-1273	130	50	is	be	VERB
ijtc-1273	130	51	a	a	DET
ijtc-1273	130	52	positive	positive	ADJ
ijtc-1273	130	53	and	and	CCONJ
ijtc-1273	130	54	significant	significant	ADJ
ijtc-1273	130	55	on	on	ADP
ijtc-1273	130	56	inventory	inventory	NOUN
ijtc-1273	130	57	turnover	turnover	NOUN
ijtc-1273	130	58	on	on	ADP
ijtc-1273	130	59	liquidity	liquidity	NOUN
ijtc-1273	130	60	h4	h4	NOUN
ijtc-1273	130	61	:	:	PUNCT
ijtc-1273	130	62	there	there	PRON
ijtc-1273	130	63	is	be	VERB
ijtc-1273	130	64	a	a	DET
ijtc-1273	130	65	simultaneous	simultaneous	ADJ
ijtc-1273	130	66	influence	influence	NOUN
ijtc-1273	130	67	of	of	ADP
ijtc-1273	130	68	cash	cash	NOUN
ijtc-1273	130	69	turnover	turnover	NOUN
ijtc-1273	130	70	,	,	PUNCT
ijtc-1273	130	71	receivables	receivables	NOUN
ijtc-1273	130	72	turnover	turnover	NOUN
ijtc-1273	130	73	and	and	CCONJ
ijtc-1273	130	74	inventory	inventory	NOUN
ijtc-1273	130	75	turnover	turnover	NOUN
ijtc-1273	130	76	on	on	ADP
ijtc-1273	130	77	liquidity	liquidity	NOUN
ijtc-1273	130	78	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	130	79	the	the	DET
ijtc-1273	130	80	effect	effect	NOUN
ijtc-1273	130	81	of	of	ADP
ijtc-1273	130	82	cash	cash	NOUN
ijtc-1273	130	83	turnover	turnover	NOUN
ijtc-1273	130	84	,	,	PUNCT
ijtc-1273	130	85	receivables	receivables	NOUN
ijtc-1273	130	86	and	and	CCONJ
ijtc-1273	130	87	inventory	inventory	NOUN
ijtc-1273	130	88	on	on	ADP
ijtc-1273	130	89	the	the	DET
ijtc-1273	130	90	liquidity	liquidity	NOUN
ijtc-1273	130	91	of	of	ADP
ijtc-1273	130	92	manufacturing	manufacturing	NOUN
ijtc-1273	130	93	companies	company	NOUN
ijtc-1273	130	94	on	on	ADP
ijtc-1273	130	95	the	the	DET
ijtc-1273	130	96	indonesian	indonesian	ADJ
ijtc-1273	130	97	stock	stock	PROPN
ijtc-1273	130	98	exchange	exchange	PROPN
ijtc-1273	130	99	for	for	ADP
ijtc-1273	130	100	the	the	DET
ijtc-1273	130	101	2018	2018	NUM
ijtc-1273	130	102	-	-	SYM
ijtc-1273	130	103	2022	2022	NUM
ijtc-1273	130	104	period	period	NOUN
ijtc-1273	130	105	muhajiroh	muhajiroh	NOUN
ijtc-1273	130	106	and	and	CCONJ
ijtc-1273	130	107	kamila	kamila	PROPN
ijtc-1273	130	108	625	625	NUM
ijtc-1273	130	109	|	|	ADV
ijtc-1273	130	110	ilomata	ilomata	PROPN
ijtc-1273	130	111	international	international	ADJ
ijtc-1273	130	112	journal	journal	NOUN
ijtc-1273	130	113	of	of	ADP
ijtc-1273	130	114	tax	tax	PROPN
ijtc-1273	130	115	&	&	CCONJ
ijtc-1273	130	116	accounting	accounting	PROPN
ijtc-1273	130	117	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	130	118	method	method	NOUN
ijtc-1273	130	119	this	this	DET
ijtc-1273	130	120	research	research	NOUN
ijtc-1273	130	121	uses	use	VERB
ijtc-1273	130	122	a	a	DET
ijtc-1273	130	123	quantitative	quantitative	ADJ
ijtc-1273	130	124	research	research	NOUN
ijtc-1273	130	125	methodology	methodology	NOUN
ijtc-1273	130	126	approach	approach	NOUN
ijtc-1273	130	127	.	.	PUNCT
ijtc-1273	131	1	this	this	DET
ijtc-1273	131	2	method	method	NOUN
ijtc-1273	131	3	is	be	AUX
ijtc-1273	131	4	referred	refer	VERB
ijtc-1273	131	5	to	to	ADP
ijtc-1273	131	6	as	as	ADP
ijtc-1273	131	7	the	the	DET
ijtc-1273	131	8	positivistic	positivistic	NOUN
ijtc-1273	131	9	method	method	NOUN
ijtc-1273	131	10	because	because	SCONJ
ijtc-1273	131	11	it	it	PRON
ijtc-1273	131	12	is	be	AUX
ijtc-1273	131	13	based	base	VERB
ijtc-1273	131	14	on	on	ADP
ijtc-1273	131	15	the	the	DET
ijtc-1273	131	16	philosophy	philosophy	NOUN
ijtc-1273	131	17	of	of	ADP
ijtc-1273	131	18	positivism	positivism	NOUN
ijtc-1273	131	19	.	.	PUNCT
ijtc-1273	132	1	this	this	DET
ijtc-1273	132	2	method	method	NOUN
ijtc-1273	132	3	is	be	AUX
ijtc-1273	132	4	a	a	DET
ijtc-1273	132	5	scientific	scientific	ADJ
ijtc-1273	132	6	scientific	scientific	ADJ
ijtc-1273	132	7	method	method	NOUN
ijtc-1273	132	8	because	because	SCONJ
ijtc-1273	132	9	it	it	PRON
ijtc-1273	132	10	has	have	AUX
ijtc-1273	132	11	fulfilled	fulfil	VERB
ijtc-1273	132	12	scientific	scientific	ADJ
ijtc-1273	132	13	rules	rule	NOUN
ijtc-1273	132	14	,	,	PUNCT
ijtc-1273	132	15	namely	namely	ADV
ijtc-1273	132	16	concrete	concrete	ADJ
ijtc-1273	132	17	empirical	empirical	ADJ
ijtc-1273	132	18	,	,	PUNCT
ijtc-1273	132	19	objective	objective	ADJ
ijtc-1273	132	20	,	,	PUNCT
ijtc-1273	132	21	measurable	measurable	ADJ
ijtc-1273	132	22	,	,	PUNCT
ijtc-1273	132	23	rational	rational	ADJ
ijtc-1273	132	24	,	,	PUNCT
ijtc-1273	132	25	and	and	CCONJ
ijtc-1273	132	26	systematic	systematic	ADJ
ijtc-1273	132	27	.	.	PUNCT
ijtc-1273	133	1	in	in	ADP
ijtc-1273	133	2	this	this	DET
ijtc-1273	133	3	study	study	NOUN
ijtc-1273	133	4	,	,	PUNCT
ijtc-1273	133	5	the	the	DET
ijtc-1273	133	6	data	datum	NOUN
ijtc-1273	133	7	used	use	VERB
ijtc-1273	133	8	is	be	AUX
ijtc-1273	133	9	secondary	secondary	ADJ
ijtc-1273	133	10	data	datum	NOUN
ijtc-1273	133	11	taken	take	VERB
ijtc-1273	133	12	from	from	ADP
ijtc-1273	133	13	the	the	DET
ijtc-1273	133	14	official	official	ADJ
ijtc-1273	133	15	website	website	NOUN
ijtc-1273	133	16	of	of	ADP
ijtc-1273	133	17	the	the	DET
ijtc-1273	133	18	indonesia	indonesia	PROPN
ijtc-1273	133	19	stock	stock	PROPN
ijtc-1273	133	20	exchange	exchange	PROPN
ijtc-1273	133	21	(	(	PUNCT
ijtc-1273	133	22	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1273	133	23	)	)	PUNCT
ijtc-1273	133	24	.	.	PUNCT
ijtc-1273	134	1	and	and	CCONJ
ijtc-1273	134	2	the	the	DET
ijtc-1273	134	3	data	data	NOUN
ijtc-1273	134	4	is	be	AUX
ijtc-1273	134	5	from	from	ADP
ijtc-1273	134	6	the	the	DET
ijtc-1273	134	7	company	company	NOUN
ijtc-1273	134	8	's	's	PART
ijtc-1273	134	9	internal	internal	ADJ
ijtc-1273	134	10	sources	source	NOUN
ijtc-1273	134	11	in	in	ADP
ijtc-1273	134	12	the	the	DET
ijtc-1273	134	13	form	form	NOUN
ijtc-1273	134	14	of	of	ADP
ijtc-1273	134	15	the	the	DET
ijtc-1273	134	16	company	company	NOUN
ijtc-1273	134	17	's	's	PART
ijtc-1273	134	18	financial	financial	ADJ
ijtc-1273	134	19	statements	statement	NOUN
ijtc-1273	134	20	during	during	ADP
ijtc-1273	134	21	2018	2018	NUM
ijtc-1273	134	22	-	-	SYM
ijtc-1273	134	23	2022	2022	NUM
ijtc-1273	134	24	.	.	PUNCT
ijtc-1273	135	1	the	the	DET
ijtc-1273	135	2	population	population	NOUN
ijtc-1273	135	3	used	use	VERB
ijtc-1273	135	4	in	in	ADP
ijtc-1273	135	5	this	this	DET
ijtc-1273	135	6	study	study	NOUN
ijtc-1273	135	7	with	with	ADP
ijtc-1273	135	8	the	the	DET
ijtc-1273	135	9	financial	financial	ADJ
ijtc-1273	135	10	statements	statement	NOUN
ijtc-1273	135	11	of	of	ADP
ijtc-1273	135	12	manufacturing	manufacture	VERB
ijtc-1273	135	13	sector	sector	NOUN
ijtc-1273	135	14	companies	company	NOUN
ijtc-1273	135	15	listed	list	VERB
ijtc-1273	135	16	on	on	ADP
ijtc-1273	135	17	the	the	DET
ijtc-1273	135	18	indonesia	indonesia	PROPN
ijtc-1273	135	19	stock	stock	PROPN
ijtc-1273	135	20	exchange	exchange	PROPN
ijtc-1273	135	21	website	website	NOUN
ijtc-1273	135	22	with	with	ADP
ijtc-1273	135	23	a	a	DET
ijtc-1273	135	24	population	population	NOUN
ijtc-1273	135	25	of	of	ADP
ijtc-1273	135	26	91	91	NUM
ijtc-1273	135	27	companies	company	NOUN
ijtc-1273	135	28	.	.	PUNCT
ijtc-1273	136	1	as	as	ADP
ijtc-1273	136	2	for	for	ADP
ijtc-1273	136	3	the	the	DET
ijtc-1273	136	4	sample	sample	NOUN
ijtc-1273	136	5	of	of	ADP
ijtc-1273	136	6	this	this	DET
ijtc-1273	136	7	study	study	NOUN
ijtc-1273	136	8	using	use	VERB
ijtc-1273	136	9	nonprobability	nonprobability	NOUN
ijtc-1273	136	10	sampling	sampling	NOUN
ijtc-1273	136	11	and	and	CCONJ
ijtc-1273	136	12	purposive	purposive	ADJ
ijtc-1273	136	13	sampling	sampling	NOUN
ijtc-1273	136	14	.	.	PUNCT
ijtc-1273	137	1	because	because	SCONJ
ijtc-1273	137	2	by	by	ADP
ijtc-1273	137	3	using	use	VERB
ijtc-1273	137	4	these	these	DET
ijtc-1273	137	5	samples	sample	NOUN
ijtc-1273	137	6	in	in	ADP
ijtc-1273	137	7	order	order	NOUN
ijtc-1273	137	8	to	to	PART
ijtc-1273	137	9	achieve	achieve	VERB
ijtc-1273	137	10	a	a	DET
ijtc-1273	137	11	quantitative	quantitative	ADJ
ijtc-1273	137	12	design	design	NOUN
ijtc-1273	137	13	in	in	ADP
ijtc-1273	137	14	accordance	accordance	NOUN
ijtc-1273	137	15	with	with	ADP
ijtc-1273	137	16	the	the	DET
ijtc-1273	137	17	research	research	NOUN
ijtc-1273	137	18	methods	method	NOUN
ijtc-1273	137	19	used	use	VERB
ijtc-1273	137	20	.	.	PUNCT
ijtc-1273	138	1	the	the	DET
ijtc-1273	138	2	time	time	NOUN
ijtc-1273	138	3	for	for	ADP
ijtc-1273	138	4	data	data	NOUN
ijtc-1273	138	5	collection	collection	NOUN
ijtc-1273	138	6	is	be	AUX
ijtc-1273	138	7	the	the	DET
ijtc-1273	138	8	financial	financial	ADJ
ijtc-1273	138	9	statements	statement	NOUN
ijtc-1273	138	10	listed	list	VERB
ijtc-1273	138	11	on	on	ADP
ijtc-1273	138	12	the	the	DET
ijtc-1273	138	13	stock	stock	NOUN
ijtc-1273	138	14	exchange	exchange	NOUN
ijtc-1273	138	15	for	for	ADP
ijtc-1273	138	16	the	the	DET
ijtc-1273	138	17	period	period	NOUN
ijtc-1273	138	18	2018	2018	NUM
ijtc-1273	138	19	-	-	SYM
ijtc-1273	138	20	2022	2022	NUM
ijtc-1273	138	21	.	.	PUNCT
ijtc-1273	139	1	classical	classical	ADJ
ijtc-1273	139	2	assumption	assumption	NOUN
ijtc-1273	139	3	test	test	NOUN
ijtc-1273	139	4	the	the	DET
ijtc-1273	139	5	classical	classical	ADJ
ijtc-1273	139	6	assumption	assumption	NOUN
ijtc-1273	139	7	test	test	NOUN
ijtc-1273	139	8	is	be	AUX
ijtc-1273	139	9	used	use	VERB
ijtc-1273	139	10	to	to	PART
ijtc-1273	139	11	test	test	VERB
ijtc-1273	139	12	the	the	DET
ijtc-1273	139	13	assumptions	assumption	NOUN
ijtc-1273	139	14	contained	contain	VERB
ijtc-1273	139	15	in	in	ADP
ijtc-1273	139	16	multiple	multiple	ADJ
ijtc-1273	139	17	linear	linear	ADJ
ijtc-1273	139	18	regression	regression	NOUN
ijtc-1273	139	19	modeling	modeling	NOUN
ijtc-1273	139	20	,	,	PUNCT
ijtc-1273	139	21	and	and	CCONJ
ijtc-1273	139	22	the	the	DET
ijtc-1273	139	23	data	datum	NOUN
ijtc-1273	139	24	will	will	AUX
ijtc-1273	139	25	be	be	AUX
ijtc-1273	139	26	able	able	ADJ
ijtc-1273	139	27	to	to	PART
ijtc-1273	139	28	be	be	AUX
ijtc-1273	139	29	analyzed	analyze	VERB
ijtc-1273	139	30	further	far	ADV
ijtc-1273	139	31	without	without	ADP
ijtc-1273	139	32	bas	bas	PROPN
ijtc-1273	139	33	data	datum	NOUN
ijtc-1273	139	34	results	result	NOUN
ijtc-1273	139	35	.	.	PUNCT
ijtc-1273	140	1	the	the	DET
ijtc-1273	140	2	classic	classic	ADJ
ijtc-1273	140	3	assumption	assumption	NOUN
ijtc-1273	140	4	tests	test	NOUN
ijtc-1273	140	5	used	use	VERB
ijtc-1273	140	6	in	in	ADP
ijtc-1273	140	7	this	this	DET
ijtc-1273	140	8	study	study	NOUN
ijtc-1273	140	9	are	be	AUX
ijtc-1273	140	10	normality	normality	ADJ
ijtc-1273	140	11	test	test	NOUN
ijtc-1273	140	12	,	,	PUNCT
ijtc-1273	140	13	multicollinearity	multicollinearity	NOUN
ijtc-1273	140	14	test	test	NOUN
ijtc-1273	140	15	,	,	PUNCT
ijtc-1273	140	16	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1273	140	17	test	test	NOUN
ijtc-1273	140	18	,	,	PUNCT
ijtc-1273	140	19	and	and	CCONJ
ijtc-1273	140	20	autocorrelation	autocorrelation	NOUN
ijtc-1273	140	21	test	test	NOUN
ijtc-1273	140	22	.	.	PUNCT
ijtc-1273	141	1	(	(	PUNCT
ijtc-1273	141	2	ghozali	ghozali	VERB
ijtc-1273	141	3	,	,	PUNCT
ijtc-1273	141	4	2018	2018	NUM
ijtc-1273	141	5	)	)	PUNCT
ijtc-1273	141	6	multiple	multiple	ADJ
ijtc-1273	141	7	regression	regression	NOUN
ijtc-1273	141	8	test	test	NOUN
ijtc-1273	141	9	multiple	multiple	ADJ
ijtc-1273	141	10	linear	linear	PROPN
ijtc-1273	141	11	regression	regression	NOUN
ijtc-1273	141	12	technique	technique	NOUN
ijtc-1273	141	13	is	be	AUX
ijtc-1273	141	14	used	use	VERB
ijtc-1273	141	15	to	to	PART
ijtc-1273	141	16	determine	determine	VERB
ijtc-1273	141	17	the	the	DET
ijtc-1273	141	18	functional	functional	ADJ
ijtc-1273	141	19	relationship	relationship	NOUN
ijtc-1273	141	20	between	between	ADP
ijtc-1273	141	21	the	the	DET
ijtc-1273	141	22	dependent	dependent	ADJ
ijtc-1273	141	23	variable	variable	NOUN
ijtc-1273	141	24	associated	associate	VERB
ijtc-1273	141	25	with	with	ADP
ijtc-1273	141	26	two	two	NUM
ijtc-1273	141	27	or	or	CCONJ
ijtc-1273	141	28	more	more	ADV
ijtc-1273	141	29	independent	independent	ADJ
ijtc-1273	141	30	variables	variable	NOUN
ijtc-1273	141	31	the	the	DET
ijtc-1273	141	32	following	follow	VERB
ijtc-1273	141	33	research	research	NOUN
ijtc-1273	141	34	model	model	NOUN
ijtc-1273	141	35	is	be	AUX
ijtc-1273	141	36	used	use	VERB
ijtc-1273	141	37	in	in	ADP
ijtc-1273	141	38	statistics	statistic	NOUN
ijtc-1273	141	39	to	to	PART
ijtc-1273	141	40	test	test	VERB
ijtc-1273	141	41	the	the	DET
ijtc-1273	141	42	hypothesis	hypothesis	NOUN
ijtc-1273	141	43	of	of	ADP
ijtc-1273	141	44	multiple	multiple	ADJ
ijtc-1273	141	45	linear	linear	ADJ
ijtc-1273	141	46	regression	regression	NOUN
ijtc-1273	141	47	method	method	NOUN
ijtc-1273	141	48	for	for	ADP
ijtc-1273	141	49	this	this	DET
ijtc-1273	141	50	study	study	NOUN
ijtc-1273	141	51	:	:	PUNCT
ijtc-1273	142	1	y	y	PROPN
ijtc-1273	142	2	=	=	PUNCT
ijtc-1273	142	3	α+b1x1+b2x¬2+b¬3x3+e	α+b1x1+b2x¬2+b¬3x3+e	NOUN
ijtc-1273	142	4	y	y	NOUN
ijtc-1273	142	5	=	=	SYM
ijtc-1273	142	6	liquidity	liquidity	PROPN
ijtc-1273	143	1	x₁	x₁	PROPN
ijtc-1273	144	1	=	=	PUNCT
ijtc-1273	144	2	cash	cash	NOUN
ijtc-1273	144	3	turnover	turnover	NOUN
ijtc-1273	144	4	x₂	x₂	NOUN
ijtc-1273	144	5	=	=	PUNCT
ijtc-1273	144	6	reivable	reivable	ADJ
ijtc-1273	144	7	turnover	turnover	NOUN
ijtc-1273	144	8	x3	x3	NOUN
ijtc-1273	144	9	=	=	SYM
ijtc-1273	144	10	inventory	inventory	NOUN
ijtc-1273	144	11	turnover	turnover	NOUN
ijtc-1273	144	12	ɑ	ɑ	NOUN
ijtc-1273	144	13	=	=	PUNCT
ijtc-1273	144	14	constant	constant	ADJ
ijtc-1273	145	1	b	b	X
ijtc-1273	145	2	=	=	NOUN
ijtc-1273	145	3	coefficient	coefficient	NOUN
ijtc-1273	145	4	regression	regression	NOUN
ijtc-1273	145	5	coefficient	coefficient	NOUN
ijtc-1273	145	6	of	of	ADP
ijtc-1273	145	7	determination	determination	NOUN
ijtc-1273	145	8	test	test	NOUN
ijtc-1273	145	9	a	a	DET
ijtc-1273	145	10	measure	measure	NOUN
ijtc-1273	145	11	that	that	PRON
ijtc-1273	145	12	can	can	AUX
ijtc-1273	145	13	show	show	VERB
ijtc-1273	145	14	information	information	NOUN
ijtc-1273	145	15	about	about	ADP
ijtc-1273	145	16	the	the	DET
ijtc-1273	145	17	extent	extent	NOUN
ijtc-1273	145	18	to	to	PART
ijtc-1273	145	19	which	which	PRON
ijtc-1273	145	20	the	the	DET
ijtc-1273	145	21	variability	variability	NOUN
ijtc-1273	145	22	of	of	ADP
ijtc-1273	145	23	one	one	NUM
ijtc-1273	145	24	variable	variable	NOUN
ijtc-1273	145	25	can	can	AUX
ijtc-1273	145	26	be	be	AUX
ijtc-1273	145	27	explained	explain	VERB
ijtc-1273	145	28	or	or	CCONJ
ijtc-1273	145	29	estimated	estimate	VERB
ijtc-1273	145	30	by	by	ADP
ijtc-1273	145	31	one	one	NUM
ijtc-1273	145	32	or	or	CCONJ
ijtc-1273	145	33	more	more	ADJ
ijtc-1273	145	34	of	of	ADP
ijtc-1273	145	35	the	the	DET
ijtc-1273	145	36	other	other	ADJ
ijtc-1273	145	37	variables	variable	NOUN
ijtc-1273	145	38	in	in	ADP
ijtc-1273	145	39	this	this	DET
ijtc-1273	145	40	regression	regression	NOUN
ijtc-1273	145	41	model	model	NOUN
ijtc-1273	145	42	.	.	PUNCT
ijtc-1273	146	1	the	the	DET
ijtc-1273	146	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1273	146	3	the	the	DET
ijtc-1273	146	4	effect	effect	NOUN
ijtc-1273	146	5	of	of	ADP
ijtc-1273	146	6	cash	cash	NOUN
ijtc-1273	146	7	turnover	turnover	NOUN
ijtc-1273	146	8	,	,	PUNCT
ijtc-1273	146	9	receivables	receivables	NOUN
ijtc-1273	146	10	and	and	CCONJ
ijtc-1273	146	11	inventory	inventory	NOUN
ijtc-1273	146	12	on	on	ADP
ijtc-1273	146	13	the	the	DET
ijtc-1273	146	14	liquidity	liquidity	NOUN
ijtc-1273	146	15	of	of	ADP
ijtc-1273	146	16	manufacturing	manufacturing	NOUN
ijtc-1273	146	17	companies	company	NOUN
ijtc-1273	146	18	on	on	ADP
ijtc-1273	146	19	the	the	DET
ijtc-1273	146	20	indonesian	indonesian	ADJ
ijtc-1273	146	21	stock	stock	PROPN
ijtc-1273	146	22	exchange	exchange	PROPN
ijtc-1273	146	23	for	for	ADP
ijtc-1273	146	24	the	the	DET
ijtc-1273	146	25	2018	2018	NUM
ijtc-1273	146	26	-	-	SYM
ijtc-1273	146	27	2022	2022	NUM
ijtc-1273	146	28	period	period	NOUN
ijtc-1273	146	29	muhajiroh	muhajiroh	NOUN
ijtc-1273	146	30	and	and	CCONJ
ijtc-1273	146	31	kamila	kamila	PROPN
ijtc-1273	146	32	626	626	NUM
ijtc-1273	146	33	|	|	ADV
ijtc-1273	146	34	ilomata	ilomata	PROPN
ijtc-1273	146	35	international	international	ADJ
ijtc-1273	146	36	journal	journal	NOUN
ijtc-1273	146	37	of	of	ADP
ijtc-1273	146	38	tax	tax	PROPN
ijtc-1273	146	39	&	&	CCONJ
ijtc-1273	146	40	accounting	account	VERB
ijtc-1273	146	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	146	42	coefficient	coefficient	NOUN
ijtc-1273	146	43	of	of	ADP
ijtc-1273	146	44	determination	determination	NOUN
ijtc-1273	146	45	ranges	range	VERB
ijtc-1273	146	46	between	between	ADP
ijtc-1273	146	47	0	0	NUM
ijtc-1273	146	48	and	and	CCONJ
ijtc-1273	146	49	1	1	NUM
ijtc-1273	146	50	,	,	PUNCT
ijtc-1273	146	51	and	and	CCONJ
ijtc-1273	146	52	can	can	AUX
ijtc-1273	146	53	be	be	AUX
ijtc-1273	146	54	interpreted	interpret	VERB
ijtc-1273	146	55	as	as	ADP
ijtc-1273	146	56	the	the	DET
ijtc-1273	146	57	percentage	percentage	NOUN
ijtc-1273	146	58	of	of	ADP
ijtc-1273	146	59	variability	variability	NOUN
ijtc-1273	146	60	that	that	PRON
ijtc-1273	146	61	can	can	AUX
ijtc-1273	146	62	be	be	AUX
ijtc-1273	146	63	explained	explain	VERB
ijtc-1273	146	64	(	(	PUNCT
ijtc-1273	146	65	nuryadi	nuryadi	NOUN
ijtc-1273	146	66	et	et	PROPN
ijtc-1273	146	67	al	al	PROPN
ijtc-1273	146	68	.	.	PROPN
ijtc-1273	146	69	,	,	PUNCT
ijtc-1273	146	70	2017	2017	NUM
ijtc-1273	146	71	)	)	PUNCT
ijtc-1273	146	72	.	.	PUNCT
ijtc-1273	147	1	t	t	PROPN
ijtc-1273	147	2	test	test	VERB
ijtc-1273	147	3	the	the	DET
ijtc-1273	147	4	t	t	NOUN
ijtc-1273	147	5	-	-	PUNCT
ijtc-1273	147	6	test	test	NOUN
ijtc-1273	147	7	essentially	essentially	ADV
ijtc-1273	147	8	measures	measure	VERB
ijtc-1273	147	9	the	the	DET
ijtc-1273	147	10	influence	influence	NOUN
ijtc-1273	147	11	of	of	ADP
ijtc-1273	147	12	an	an	DET
ijtc-1273	147	13	individual	individual	ADJ
ijtc-1273	147	14	independent	independent	ADJ
ijtc-1273	147	15	variable	variable	NOUN
ijtc-1273	147	16	in	in	ADP
ijtc-1273	147	17	explaining	explain	VERB
ijtc-1273	147	18	variations	variation	NOUN
ijtc-1273	147	19	in	in	ADP
ijtc-1273	147	20	the	the	DET
ijtc-1273	147	21	dependent	dependent	ADJ
ijtc-1273	147	22	variable	variable	NOUN
ijtc-1273	147	23	.	.	PUNCT
ijtc-1273	148	1	it	it	PRON
ijtc-1273	148	2	is	be	AUX
ijtc-1273	148	3	used	use	VERB
ijtc-1273	148	4	to	to	PART
ijtc-1273	148	5	determine	determine	VERB
ijtc-1273	148	6	whether	whether	SCONJ
ijtc-1273	148	7	an	an	DET
ijtc-1273	148	8	independent	independent	ADJ
ijtc-1273	148	9	variable	variable	NOUN
ijtc-1273	148	10	has	have	VERB
ijtc-1273	148	11	a	a	DET
ijtc-1273	148	12	significant	significant	ADJ
ijtc-1273	148	13	partial	partial	ADJ
ijtc-1273	148	14	effect	effect	NOUN
ijtc-1273	148	15	on	on	ADP
ijtc-1273	148	16	the	the	DET
ijtc-1273	148	17	dependent	dependent	ADJ
ijtc-1273	148	18	variable	variable	NOUN
ijtc-1273	148	19	.	.	PUNCT
ijtc-1273	149	1	in	in	ADP
ijtc-1273	149	2	this	this	DET
ijtc-1273	149	3	research	research	NOUN
ijtc-1273	149	4	,	,	PUNCT
ijtc-1273	149	5	the	the	DET
ijtc-1273	149	6	criteria	criterion	NOUN
ijtc-1273	149	7	for	for	ADP
ijtc-1273	149	8	the	the	DET
ijtc-1273	149	9	t	t	NOUN
ijtc-1273	149	10	-	-	PUNCT
ijtc-1273	149	11	test	test	NOUN
ijtc-1273	149	12	are	be	AUX
ijtc-1273	149	13	as	as	SCONJ
ijtc-1273	149	14	follows	follow	VERB
ijtc-1273	149	15	:	:	PUNCT
ijtc-1273	149	16	if	if	SCONJ
ijtc-1273	149	17	the	the	DET
ijtc-1273	149	18	significance	significance	NOUN
ijtc-1273	149	19	value	value	NOUN
ijtc-1273	149	20	is	be	AUX
ijtc-1273	149	21	0.05	0.05	NUM
ijtc-1273	149	22	or	or	CCONJ
ijtc-1273	149	23	less	less	ADJ
ijtc-1273	149	24	,	,	PUNCT
ijtc-1273	149	25	it	it	PRON
ijtc-1273	149	26	is	be	AUX
ijtc-1273	149	27	considered	consider	VERB
ijtc-1273	149	28	significant	significant	ADJ
ijtc-1273	149	29	.	.	PUNCT
ijtc-1273	150	1	first	first	ADV
ijtc-1273	150	2	,	,	PUNCT
ijtc-1273	150	3	the	the	DET
ijtc-1273	150	4	direction	direction	NOUN
ijtc-1273	150	5	of	of	ADP
ijtc-1273	150	6	the	the	DET
ijtc-1273	150	7	regression	regression	NOUN
ijtc-1273	150	8	coefficient	coefficient	NOUN
ijtc-1273	150	9	should	should	AUX
ijtc-1273	150	10	be	be	AUX
ijtc-1273	150	11	checked	check	VERB
ijtc-1273	150	12	;	;	PUNCT
ijtc-1273	150	13	if	if	SCONJ
ijtc-1273	150	14	it	it	PRON
ijtc-1273	150	15	aligns	align	VERB
ijtc-1273	150	16	with	with	ADP
ijtc-1273	150	17	the	the	DET
ijtc-1273	150	18	hypothesis	hypothesis	NOUN
ijtc-1273	150	19	,	,	PUNCT
ijtc-1273	150	20	then	then	ADV
ijtc-1273	150	21	ha	ha	INTJ
ijtc-1273	150	22	(	(	PUNCT
ijtc-1273	150	23	the	the	DET
ijtc-1273	150	24	alternative	alternative	ADJ
ijtc-1273	150	25	hypothesis	hypothesis	NOUN
ijtc-1273	150	26	)	)	PUNCT
ijtc-1273	150	27	is	be	AUX
ijtc-1273	150	28	accepted	accept	VERB
ijtc-1273	150	29	.	.	PUNCT
ijtc-1273	151	1	however	however	ADV
ijtc-1273	151	2	,	,	PUNCT
ijtc-1273	151	3	if	if	SCONJ
ijtc-1273	151	4	the	the	DET
ijtc-1273	151	5	significance	significance	NOUN
ijtc-1273	151	6	value	value	NOUN
ijtc-1273	151	7	is	be	AUX
ijtc-1273	151	8	greater	great	ADJ
ijtc-1273	151	9	than	than	ADP
ijtc-1273	151	10	0.05	0.05	NUM
ijtc-1273	151	11	,	,	PUNCT
ijtc-1273	151	12	it	it	PRON
ijtc-1273	151	13	is	be	AUX
ijtc-1273	151	14	not	not	PART
ijtc-1273	151	15	considered	consider	VERB
ijtc-1273	151	16	significant	significant	ADJ
ijtc-1273	151	17	,	,	PUNCT
ijtc-1273	151	18	leading	lead	VERB
ijtc-1273	151	19	to	to	ADP
ijtc-1273	151	20	the	the	DET
ijtc-1273	151	21	rejection	rejection	NOUN
ijtc-1273	151	22	of	of	ADP
ijtc-1273	151	23	ha	ha	INTJ
ijtc-1273	151	24	,	,	PUNCT
ijtc-1273	151	25	indicating	indicate	VERB
ijtc-1273	151	26	that	that	SCONJ
ijtc-1273	151	27	the	the	DET
ijtc-1273	151	28	independent	independent	ADJ
ijtc-1273	151	29	variable	variable	NOUN
ijtc-1273	151	30	does	do	AUX
ijtc-1273	151	31	not	not	PART
ijtc-1273	151	32	influence	influence	VERB
ijtc-1273	151	33	the	the	DET
ijtc-1273	151	34	dependent	dependent	ADJ
ijtc-1273	151	35	variable	variable	NOUN
ijtc-1273	151	36	.	.	PUNCT
ijtc-1273	152	1	(	(	PUNCT
ijtc-1273	152	2	ghozali	ghozali	VERB
ijtc-1273	152	3	,	,	PUNCT
ijtc-1273	152	4	2018	2018	NUM
ijtc-1273	152	5	)	)	PUNCT
ijtc-1273	152	6	.	.	PUNCT
ijtc-1273	153	1	f	f	PROPN
ijtc-1273	153	2	test	test	VERB
ijtc-1273	153	3	the	the	DET
ijtc-1273	153	4	f	f	NOUN
ijtc-1273	153	5	-	-	PUNCT
ijtc-1273	153	6	test	test	NOUN
ijtc-1273	153	7	can	can	AUX
ijtc-1273	153	8	be	be	AUX
ijtc-1273	153	9	conducted	conduct	VERB
ijtc-1273	153	10	by	by	ADP
ijtc-1273	153	11	comparing	compare	VERB
ijtc-1273	153	12	the	the	DET
ijtc-1273	153	13	f	f	PROPN
ijtc-1273	153	14	statistic	statistic	NOUN
ijtc-1273	153	15	with	with	ADP
ijtc-1273	153	16	the	the	DET
ijtc-1273	153	17	f	f	PROPN
ijtc-1273	153	18	critical	critical	ADJ
ijtc-1273	153	19	value	value	NOUN
ijtc-1273	153	20	(	(	PUNCT
ijtc-1273	153	21	f	f	NOUN
ijtc-1273	153	22	table	table	NOUN
ijtc-1273	153	23	)	)	PUNCT
ijtc-1273	153	24	in	in	ADP
ijtc-1273	153	25	excel	excel	NOUN
ijtc-1273	153	26	.	.	PUNCT
ijtc-1273	154	1	if	if	SCONJ
ijtc-1273	154	2	the	the	DET
ijtc-1273	154	3	f	f	PROPN
ijtc-1273	154	4	statistic	statistic	NOUN
ijtc-1273	154	5	is	be	AUX
ijtc-1273	154	6	greater	great	ADJ
ijtc-1273	154	7	than	than	ADP
ijtc-1273	154	8	the	the	DET
ijtc-1273	154	9	f	f	PROPN
ijtc-1273	154	10	critical	critical	ADJ
ijtc-1273	154	11	value	value	NOUN
ijtc-1273	154	12	(	(	PUNCT
ijtc-1273	154	13	f	f	NOUN
ijtc-1273	154	14	table	table	NOUN
ijtc-1273	154	15	)	)	PUNCT
ijtc-1273	154	16	,	,	PUNCT
ijtc-1273	154	17	then	then	ADV
ijtc-1273	154	18	ho	ho	PROPN
ijtc-1273	154	19	is	be	AUX
ijtc-1273	154	20	rejected	reject	VERB
ijtc-1273	154	21	and	and	CCONJ
ijtc-1273	154	22	ha	ha	INTJ
ijtc-1273	154	23	is	be	AUX
ijtc-1273	154	24	accepted	accept	VERB
ijtc-1273	154	25	,	,	PUNCT
ijtc-1273	154	26	indicating	indicate	VERB
ijtc-1273	154	27	that	that	SCONJ
ijtc-1273	154	28	the	the	DET
ijtc-1273	154	29	model	model	NOUN
ijtc-1273	154	30	is	be	AUX
ijtc-1273	154	31	significant	significant	ADJ
ijtc-1273	154	32	.	.	PUNCT
ijtc-1273	155	1	this	this	PRON
ijtc-1273	155	2	can	can	AUX
ijtc-1273	155	3	also	also	ADV
ijtc-1273	155	4	be	be	AUX
ijtc-1273	155	5	confirmed	confirm	VERB
ijtc-1273	155	6	by	by	ADP
ijtc-1273	155	7	looking	look	VERB
ijtc-1273	155	8	at	at	ADP
ijtc-1273	155	9	the	the	DET
ijtc-1273	155	10	significance	significance	NOUN
ijtc-1273	155	11	column	column	NOUN
ijtc-1273	155	12	.	.	PUNCT
ijtc-1273	156	1	using	use	VERB
ijtc-1273	156	2	the	the	DET
ijtc-1273	156	3	regression	regression	NOUN
ijtc-1273	156	4	test	test	NOUN
ijtc-1273	156	5	with	with	ADP
ijtc-1273	156	6	the	the	DET
ijtc-1273	156	7	enter	enter	VERB
ijtc-1273	156	8	/	/	SYM
ijtc-1273	156	9	full	full	ADJ
ijtc-1273	156	10	model	model	NOUN
ijtc-1273	156	11	method	method	NOUN
ijtc-1273	156	12	,	,	PUNCT
ijtc-1273	156	13	the	the	DET
ijtc-1273	156	14	model	model	NOUN
ijtc-1273	156	15	is	be	AUX
ijtc-1273	156	16	considered	consider	VERB
ijtc-1273	156	17	significant	significant	ADJ
ijtc-1273	156	18	if	if	SCONJ
ijtc-1273	156	19	the	the	DET
ijtc-1273	156	20	significance	significance	NOUN
ijtc-1273	156	21	column	column	NOUN
ijtc-1273	156	22	value	value	NOUN
ijtc-1273	156	23	(	(	PUNCT
ijtc-1273	156	24	%	%	INTJ
ijtc-1273	156	25	)	)	PUNCT
ijtc-1273	156	26	is	be	AUX
ijtc-1273	156	27	less	less	ADJ
ijtc-1273	156	28	than	than	ADP
ijtc-1273	156	29	the	the	DET
ijtc-1273	156	30	chosen	choose	VERB
ijtc-1273	156	31	alpha	alpha	NOUN
ijtc-1273	156	32	level	level	NOUN
ijtc-1273	156	33	(	(	PUNCT
ijtc-1273	156	34	the	the	DET
ijtc-1273	156	35	acceptable	acceptable	ADJ
ijtc-1273	156	36	risk	risk	NOUN
ijtc-1273	156	37	of	of	ADP
ijtc-1273	156	38	type	type	NOUN
ijtc-1273	156	39	1	1	NUM
ijtc-1273	156	40	error	error	NOUN
ijtc-1273	156	41	,	,	PUNCT
ijtc-1273	156	42	typically	typically	ADV
ijtc-1273	156	43	10	10	NUM
ijtc-1273	156	44	%	%	NOUN
ijtc-1273	156	45	,	,	PUNCT
ijtc-1273	156	46	5	5	NUM
ijtc-1273	156	47	%	%	NOUN
ijtc-1273	156	48	,	,	PUNCT
ijtc-1273	156	49	or	or	CCONJ
ijtc-1273	156	50	1	1	NUM
ijtc-1273	156	51	%	%	NOUN
ijtc-1273	156	52	in	in	ADP
ijtc-1273	156	53	social	social	ADJ
ijtc-1273	156	54	sciences	science	NOUN
ijtc-1273	156	55	)	)	PUNCT
ijtc-1273	156	56	.	.	PUNCT
ijtc-1273	157	1	conversely	conversely	ADV
ijtc-1273	157	2	,	,	PUNCT
ijtc-1273	157	3	if	if	SCONJ
ijtc-1273	157	4	the	the	DET
ijtc-1273	157	5	f	f	PROPN
ijtc-1273	157	6	statistic	statistic	NOUN
ijtc-1273	157	7	is	be	AUX
ijtc-1273	157	8	less	less	ADJ
ijtc-1273	157	9	than	than	ADP
ijtc-1273	157	10	the	the	DET
ijtc-1273	157	11	f	f	PROPN
ijtc-1273	157	12	critical	critical	ADJ
ijtc-1273	157	13	value	value	NOUN
ijtc-1273	157	14	,	,	PUNCT
ijtc-1273	157	15	the	the	DET
ijtc-1273	157	16	model	model	NOUN
ijtc-1273	157	17	is	be	AUX
ijtc-1273	157	18	not	not	PART
ijtc-1273	157	19	significant	significant	ADJ
ijtc-1273	157	20	,	,	PUNCT
ijtc-1273	157	21	which	which	PRON
ijtc-1273	157	22	is	be	AUX
ijtc-1273	157	23	also	also	ADV
ijtc-1273	157	24	indicated	indicate	VERB
ijtc-1273	157	25	if	if	SCONJ
ijtc-1273	157	26	the	the	DET
ijtc-1273	157	27	significance	significance	NOUN
ijtc-1273	157	28	column	column	NOUN
ijtc-1273	157	29	value	value	NOUN
ijtc-1273	157	30	(	(	PUNCT
ijtc-1273	157	31	%	%	INTJ
ijtc-1273	157	32	)	)	PUNCT
ijtc-1273	157	33	is	be	AUX
ijtc-1273	157	34	greater	great	ADJ
ijtc-1273	157	35	than	than	ADP
ijtc-1273	157	36	alpha	alpha	NOUN
ijtc-1273	157	37	.	.	PUNCT
ijtc-1273	158	1	(	(	PUNCT
ijtc-1273	158	2	margareth	margareth	PROPN
ijtc-1273	158	3	,	,	PUNCT
ijtc-1273	158	4	2017	2017	NUM
ijtc-1273	158	5	)	)	PUNCT
ijtc-1273	158	6	result	result	NOUN
ijtc-1273	158	7	and	and	CCONJ
ijtc-1273	158	8	discussion	discussion	NOUN
ijtc-1273	158	9	data	datum	NOUN
ijtc-1273	158	10	description	description	NOUN
ijtc-1273	158	11	the	the	DET
ijtc-1273	158	12	research	research	NOUN
ijtc-1273	158	13	description	description	NOUN
ijtc-1273	158	14	is	be	AUX
ijtc-1273	158	15	a	a	DET
ijtc-1273	158	16	description	description	NOUN
ijtc-1273	158	17	of	of	ADP
ijtc-1273	158	18	the	the	DET
ijtc-1273	158	19	data	datum	NOUN
ijtc-1273	158	20	that	that	PRON
ijtc-1273	158	21	will	will	AUX
ijtc-1273	158	22	be	be	AUX
ijtc-1273	158	23	used	use	VERB
ijtc-1273	158	24	in	in	ADP
ijtc-1273	158	25	the	the	DET
ijtc-1273	158	26	study	study	NOUN
ijtc-1273	158	27	,	,	PUNCT
ijtc-1273	158	28	then	then	ADV
ijtc-1273	158	29	testing	test	VERB
ijtc-1273	158	30	in	in	ADP
ijtc-1273	158	31	this	this	DET
ijtc-1273	158	32	study	study	NOUN
ijtc-1273	158	33	tries	try	VERB
ijtc-1273	158	34	to	to	PART
ijtc-1273	158	35	find	find	VERB
ijtc-1273	158	36	out	out	ADP
ijtc-1273	158	37	the	the	DET
ijtc-1273	158	38	description	description	NOUN
ijtc-1273	158	39	or	or	CCONJ
ijtc-1273	158	40	condition	condition	NOUN
ijtc-1273	158	41	of	of	ADP
ijtc-1273	158	42	liquidity	liquidity	NOUN
ijtc-1273	158	43	by	by	ADP
ijtc-1273	158	44	using	use	VERB
ijtc-1273	158	45	the	the	DET
ijtc-1273	158	46	influence	influence	NOUN
ijtc-1273	158	47	of	of	ADP
ijtc-1273	158	48	cash	cash	NOUN
ijtc-1273	158	49	turnover	turnover	NOUN
ijtc-1273	158	50	,	,	PUNCT
ijtc-1273	158	51	receivables	receivables	NOUN
ijtc-1273	158	52	turnover	turnover	NOUN
ijtc-1273	158	53	,	,	PUNCT
ijtc-1273	158	54	inventory	inventory	NOUN
ijtc-1273	158	55	turnover	turnover	NOUN
ijtc-1273	158	56	.	.	PUNCT
ijtc-1273	159	1	then	then	ADV
ijtc-1273	159	2	the	the	DET
ijtc-1273	159	3	research	research	NOUN
ijtc-1273	159	4	method	method	NOUN
ijtc-1273	159	5	uses	use	VERB
ijtc-1273	159	6	a	a	DET
ijtc-1273	159	7	quantitative	quantitative	ADJ
ijtc-1273	159	8	approach	approach	NOUN
ijtc-1273	159	9	.	.	PUNCT
ijtc-1273	160	1	while	while	SCONJ
ijtc-1273	160	2	the	the	DET
ijtc-1273	160	3	data	datum	NOUN
ijtc-1273	160	4	taken	take	VERB
ijtc-1273	160	5	for	for	ADP
ijtc-1273	160	6	this	this	DET
ijtc-1273	160	7	study	study	NOUN
ijtc-1273	160	8	with	with	ADP
ijtc-1273	160	9	a	a	DET
ijtc-1273	160	10	population	population	NOUN
ijtc-1273	160	11	of	of	ADP
ijtc-1273	160	12	manufacturing	manufacturing	NOUN
ijtc-1273	160	13	sector	sector	NOUN
ijtc-1273	160	14	companies	company	NOUN
ijtc-1273	160	15	listed	list	VERB
ijtc-1273	160	16	on	on	ADP
ijtc-1273	160	17	the	the	DET
ijtc-1273	160	18	indonesia	indonesia	PROPN
ijtc-1273	160	19	stock	stock	PROPN
ijtc-1273	160	20	exchange	exchange	NOUN
ijtc-1273	160	21	in	in	ADP
ijtc-1273	160	22	the	the	DET
ijtc-1273	160	23	5year	5year	NUM
ijtc-1273	160	24	period	period	NOUN
ijtc-1273	160	25	from	from	ADP
ijtc-1273	160	26	2018	2018	NUM
ijtc-1273	160	27	-	-	SYM
ijtc-1273	160	28	2022	2022	NUM
ijtc-1273	160	29	.	.	PUNCT
ijtc-1273	161	1	with	with	ADP
ijtc-1273	161	2	the	the	DET
ijtc-1273	161	3	number	number	NOUN
ijtc-1273	161	4	of	of	ADP
ijtc-1273	161	5	samples	sample	NOUN
ijtc-1273	161	6	for	for	ADP
ijtc-1273	161	7	this	this	DET
ijtc-1273	161	8	study	study	NOUN
ijtc-1273	161	9	as	as	ADV
ijtc-1273	161	10	many	many	ADJ
ijtc-1273	161	11	as	as	ADP
ijtc-1273	161	12	30	30	NUM
ijtc-1273	161	13	manufacturing	manufacturing	NOUN
ijtc-1273	161	14	companies	company	NOUN
ijtc-1273	161	15	listed	list	VERB
ijtc-1273	161	16	on	on	ADP
ijtc-1273	161	17	the	the	DET
ijtc-1273	161	18	indonesia	indonesia	PROPN
ijtc-1273	161	19	stock	stock	PROPN
ijtc-1273	161	20	exchange	exchange	PROPN
ijtc-1273	161	21	.	.	PUNCT
ijtc-1273	162	1	in	in	ADP
ijtc-1273	162	2	this	this	DET
ijtc-1273	162	3	study	study	NOUN
ijtc-1273	162	4	,	,	PUNCT
ijtc-1273	162	5	the	the	DET
ijtc-1273	162	6	criteria	criterion	NOUN
ijtc-1273	162	7	for	for	ADP
ijtc-1273	162	8	data	datum	NOUN
ijtc-1273	162	9	collection	collection	NOUN
ijtc-1273	162	10	were	be	AUX
ijtc-1273	162	11	manufacturing	manufacture	VERB
ijtc-1273	162	12	companies	company	NOUN
ijtc-1273	162	13	listed	list	VERB
ijtc-1273	162	14	on	on	ADP
ijtc-1273	162	15	the	the	DET
ijtc-1273	162	16	bei	bei	NOUN
ijtc-1273	162	17	for	for	ADP
ijtc-1273	162	18	the	the	DET
ijtc-1273	162	19	period	period	NOUN
ijtc-1273	162	20	2018	2018	NUM
ijtc-1273	162	21	-	-	SYM
ijtc-1273	162	22	2022	2022	NUM
ijtc-1273	162	23	,	,	PUNCT
ijtc-1273	162	24	with	with	ADP
ijtc-1273	162	25	the	the	DET
ijtc-1273	162	26	criteria	criterion	NOUN
ijtc-1273	162	27	that	that	SCONJ
ijtc-1273	162	28	the	the	DET
ijtc-1273	162	29	company	company	NOUN
ijtc-1273	162	30	had	have	AUX
ijtc-1273	162	31	gone	go	VERB
ijtc-1273	162	32	public	public	ADJ
ijtc-1273	162	33	during	during	ADP
ijtc-1273	162	34	the	the	DET
ijtc-1273	162	35	period	period	NOUN
ijtc-1273	162	36	and	and	CCONJ
ijtc-1273	162	37	did	do	AUX
ijtc-1273	162	38	not	not	PART
ijtc-1273	162	39	experience	experience	VERB
ijtc-1273	162	40	suspension	suspension	NOUN
ijtc-1273	162	41	and	and	CCONJ
ijtc-1273	162	42	delisting	delisting	NOUN
ijtc-1273	162	43	and	and	CCONJ
ijtc-1273	162	44	had	have	VERB
ijtc-1273	162	45	complete	complete	ADJ
ijtc-1273	162	46	data	datum	NOUN
ijtc-1273	162	47	for	for	ADP
ijtc-1273	162	48	research	research	NOUN
ijtc-1273	162	49	,	,	PUNCT
ijtc-1273	162	50	from	from	ADP
ijtc-1273	162	51	160	160	NUM
ijtc-1273	162	52	companies	company	NOUN
ijtc-1273	162	53	in	in	ADP
ijtc-1273	162	54	the	the	DET
ijtc-1273	162	55	manufacturing	manufacturing	NOUN
ijtc-1273	162	56	sector	sector	NOUN
ijtc-1273	162	57	getting	get	VERB
ijtc-1273	162	58	91	91	NUM
ijtc-1273	162	59	manufacturing	manufacturing	NOUN
ijtc-1273	162	60	sector	sector	NOUN
ijtc-1273	162	61	companies	company	NOUN
ijtc-1273	162	62	in	in	ADP
ijtc-1273	162	63	accordance	accordance	NOUN
ijtc-1273	162	64	with	with	ADP
ijtc-1273	162	65	the	the	DET
ijtc-1273	162	66	criteria	criterion	NOUN
ijtc-1273	162	67	.	.	PUNCT
ijtc-1273	163	1	however	however	ADV
ijtc-1273	163	2	,	,	PUNCT
ijtc-1273	163	3	of	of	ADP
ijtc-1273	163	4	the	the	DET
ijtc-1273	163	5	91	91	NUM
ijtc-1273	163	6	samples	sample	NOUN
ijtc-1273	163	7	of	of	ADP
ijtc-1273	163	8	manufacturing	manufacture	VERB
ijtc-1273	163	9	sector	sector	NOUN
ijtc-1273	163	10	companies	company	NOUN
ijtc-1273	163	11	,	,	PUNCT
ijtc-1273	163	12	only	only	ADV
ijtc-1273	163	13	30	30	NUM
ijtc-1273	163	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1273	163	15	the	the	DET
ijtc-1273	163	16	effect	effect	NOUN
ijtc-1273	163	17	of	of	ADP
ijtc-1273	163	18	cash	cash	NOUN
ijtc-1273	163	19	turnover	turnover	NOUN
ijtc-1273	163	20	,	,	PUNCT
ijtc-1273	163	21	receivables	receivables	NOUN
ijtc-1273	163	22	and	and	CCONJ
ijtc-1273	163	23	inventory	inventory	NOUN
ijtc-1273	163	24	on	on	ADP
ijtc-1273	163	25	the	the	DET
ijtc-1273	163	26	liquidity	liquidity	NOUN
ijtc-1273	163	27	of	of	ADP
ijtc-1273	163	28	manufacturing	manufacturing	NOUN
ijtc-1273	163	29	companies	company	NOUN
ijtc-1273	163	30	on	on	ADP
ijtc-1273	163	31	the	the	DET
ijtc-1273	163	32	indonesian	indonesian	ADJ
ijtc-1273	163	33	stock	stock	PROPN
ijtc-1273	163	34	exchange	exchange	PROPN
ijtc-1273	163	35	for	for	ADP
ijtc-1273	163	36	the	the	DET
ijtc-1273	163	37	2018	2018	NUM
ijtc-1273	163	38	-	-	SYM
ijtc-1273	163	39	2022	2022	NUM
ijtc-1273	163	40	period	period	NOUN
ijtc-1273	163	41	muhajiroh	muhajiroh	NOUN
ijtc-1273	163	42	and	and	CCONJ
ijtc-1273	163	43	kamila	kamila	PROPN
ijtc-1273	163	44	627	627	NUM
ijtc-1273	163	45	|	|	ADV
ijtc-1273	163	46	ilomata	ilomata	PROPN
ijtc-1273	163	47	international	international	ADJ
ijtc-1273	163	48	journal	journal	NOUN
ijtc-1273	163	49	of	of	ADP
ijtc-1273	163	50	tax	tax	PROPN
ijtc-1273	163	51	&	&	CCONJ
ijtc-1273	163	52	accounting	accounting	PROPN
ijtc-1273	163	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	163	54	companies	company	NOUN
ijtc-1273	163	55	can	can	AUX
ijtc-1273	163	56	be	be	AUX
ijtc-1273	163	57	used	use	VERB
ijtc-1273	163	58	in	in	ADP
ijtc-1273	163	59	this	this	DET
ijtc-1273	163	60	study	study	NOUN
ijtc-1273	163	61	,	,	PUNCT
ijtc-1273	163	62	because	because	SCONJ
ijtc-1273	163	63	there	there	PRON
ijtc-1273	163	64	are	be	VERB
ijtc-1273	163	65	many	many	ADJ
ijtc-1273	163	66	outlier	outlier	ADJ
ijtc-1273	163	67	data	datum	NOUN
ijtc-1273	163	68	or	or	CCONJ
ijtc-1273	163	69	extreme	extreme	ADJ
ijtc-1273	163	70	data	datum	NOUN
ijtc-1273	163	71	so	so	SCONJ
ijtc-1273	163	72	that	that	SCONJ
ijtc-1273	163	73	the	the	DET
ijtc-1273	163	74	sample	sample	NOUN
ijtc-1273	163	75	used	use	VERB
ijtc-1273	163	76	for	for	ADP
ijtc-1273	163	77	research	research	NOUN
ijtc-1273	163	78	is	be	AUX
ijtc-1273	163	79	30	30	NUM
ijtc-1273	163	80	companies	company	NOUN
ijtc-1273	163	81	.	.	PUNCT
ijtc-1273	164	1	descriptive	descriptive	ADJ
ijtc-1273	164	2	statistical	statistical	ADJ
ijtc-1273	164	3	analysis	analysis	NOUN
ijtc-1273	164	4	table	table	NOUN
ijtc-1273	164	5	1	1	NUM
ijtc-1273	164	6	:	:	PUNCT
ijtc-1273	164	7	descriptive	descriptive	ADJ
ijtc-1273	164	8	statistic	statistic	ADJ
ijtc-1273	164	9	descriptive	descriptive	ADJ
ijtc-1273	164	10	statistics	statistic	NOUN
ijtc-1273	164	11	n	n	PRON
ijtc-1273	164	12	minimum	minimum	ADJ
ijtc-1273	164	13	maximum	maximum	ADJ
ijtc-1273	164	14	mean	mean	ADJ
ijtc-1273	164	15	std	std	NOUN
ijtc-1273	164	16	.	.	PUNCT
ijtc-1273	165	1	deviation	deviation	NOUN
ijtc-1273	165	2	turnover	turnover	NOUN
ijtc-1273	165	3	cash	cash	NOUN
ijtc-1273	165	4	150	150	NUM
ijtc-1273	165	5	-.20	-.20	SYM
ijtc-1273	165	6	1.89	1.89	NUM
ijtc-1273	165	7	.8886	.8886	X
ijtc-1273	166	1	.47797	.47797	NOUN
ijtc-1273	166	2	turnover	turnover	NOUN
ijtc-1273	166	3	receivable	receivable	ADJ
ijtc-1273	166	4	150	150	NUM
ijtc-1273	166	5	.03	.03	NUM
ijtc-1273	166	6	1.89	1.89	NUM
ijtc-1273	166	7	.8310	.8310	NOUN
ijtc-1273	166	8	.29720	.29720	NOUN
ijtc-1273	166	9	turnover	turnover	NOUN
ijtc-1273	166	10	inventory	inventory	NOUN
ijtc-1273	166	11	150	150	NUM
ijtc-1273	166	12	-.04	-.04	SYM
ijtc-1273	166	13	1.16	1.16	NUM
ijtc-1273	166	14	.6259	.6259	NOUN
ijtc-1273	166	15	.23483	.23483	PROPN
ijtc-1273	166	16	liquidity	liquidity	NOUN
ijtc-1273	166	17	150	150	NUM
ijtc-1273	166	18	-.55	-.55	SYM
ijtc-1273	166	19	1.25	1.25	NUM
ijtc-1273	166	20	.3657	.3657	PROPN
ijtc-1273	166	21	.34338	.34338	PROPN
ijtc-1273	166	22	valid	valid	ADJ
ijtc-1273	166	23	n	n	CCONJ
ijtc-1273	166	24	(	(	PUNCT
ijtc-1273	166	25	listwise	listwise	PROPN
ijtc-1273	166	26	)	)	PUNCT
ijtc-1273	166	27	150	150	NUM
ijtc-1273	167	1	[	[	X
ijtc-1273	167	2	source	source	NOUN
ijtc-1273	167	3	:	:	PUNCT
ijtc-1273	167	4	output	output	NOUN
ijtc-1273	167	5	spss	spss	PROPN
ijtc-1273	167	6	26	26	NUM
ijtc-1273	167	7	,	,	PUNCT
ijtc-1273	167	8	2024	2024	NUM
ijtc-1273	167	9	]	]	PUNCT
ijtc-1273	167	10	based	base	VERB
ijtc-1273	167	11	on	on	ADP
ijtc-1273	167	12	the	the	DET
ijtc-1273	167	13	table	table	NOUN
ijtc-1273	167	14	1	1	NUM
ijtc-1273	167	15	,	,	PUNCT
ijtc-1273	167	16	it	it	PRON
ijtc-1273	167	17	can	can	AUX
ijtc-1273	167	18	be	be	AUX
ijtc-1273	167	19	concluded	conclude	VERB
ijtc-1273	167	20	that	that	SCONJ
ijtc-1273	167	21	the	the	DET
ijtc-1273	167	22	average	average	ADJ
ijtc-1273	167	23	value	value	NOUN
ijtc-1273	167	24	of	of	ADP
ijtc-1273	167	25	cash	cash	NOUN
ijtc-1273	167	26	turnover	turnover	NOUN
ijtc-1273	167	27	shows	show	VERB
ijtc-1273	167	28	0.8886	0.8886	NUM
ijtc-1273	167	29	,	,	PUNCT
ijtc-1273	167	30	the	the	DET
ijtc-1273	167	31	lowest	low	ADJ
ijtc-1273	167	32	value	value	NOUN
ijtc-1273	167	33	of	of	ADP
ijtc-1273	167	34	cash	cash	NOUN
ijtc-1273	167	35	turnover	turnover	NOUN
ijtc-1273	167	36	is	be	AUX
ijtc-1273	167	37	-0.20	-0.20	NOUN
ijtc-1273	167	38	,	,	PUNCT
ijtc-1273	167	39	namely	namely	ADV
ijtc-1273	167	40	in	in	ADP
ijtc-1273	167	41	the	the	DET
ijtc-1273	167	42	bton	bton	NOUN
ijtc-1273	167	43	company	company	NOUN
ijtc-1273	167	44	in	in	ADP
ijtc-1273	167	45	the	the	DET
ijtc-1273	167	46	2021	2021	NUM
ijtc-1273	167	47	financial	financial	ADJ
ijtc-1273	167	48	statements	statement	NOUN
ijtc-1273	167	49	and	and	CCONJ
ijtc-1273	167	50	the	the	DET
ijtc-1273	167	51	highest	high	ADJ
ijtc-1273	167	52	value	value	NOUN
ijtc-1273	167	53	of	of	ADP
ijtc-1273	167	54	cash	cash	NOUN
ijtc-1273	167	55	turnover	turnover	NOUN
ijtc-1273	167	56	is	be	AUX
ijtc-1273	167	57	1.89	1.89	NUM
ijtc-1273	167	58	in	in	ADP
ijtc-1273	167	59	the	the	DET
ijtc-1273	167	60	akpi	akpi	ADJ
ijtc-1273	167	61	company	company	NOUN
ijtc-1273	167	62	in	in	ADP
ijtc-1273	167	63	the	the	DET
ijtc-1273	167	64	2022	2022	NUM
ijtc-1273	167	65	financial	financial	ADJ
ijtc-1273	167	66	statements	statement	NOUN
ijtc-1273	167	67	with	with	ADP
ijtc-1273	167	68	a	a	DET
ijtc-1273	167	69	standard	standard	ADJ
ijtc-1273	167	70	deviation	deviation	NOUN
ijtc-1273	167	71	from	from	ADP
ijtc-1273	167	72	cash	cash	NOUN
ijtc-1273	167	73	turnover	turnover	NOUN
ijtc-1273	167	74	of	of	ADP
ijtc-1273	167	75	0.47797	0.47797	NUM
ijtc-1273	167	76	.	.	PUNCT
ijtc-1273	168	1	the	the	DET
ijtc-1273	168	2	average	average	ADJ
ijtc-1273	168	3	value	value	NOUN
ijtc-1273	168	4	of	of	ADP
ijtc-1273	168	5	accounts	account	NOUN
ijtc-1273	168	6	receivable	receivable	ADJ
ijtc-1273	168	7	turnover	turnover	NOUN
ijtc-1273	168	8	obtained	obtain	VERB
ijtc-1273	168	9	is	be	AUX
ijtc-1273	168	10	0.8310	0.8310	NUM
ijtc-1273	168	11	while	while	SCONJ
ijtc-1273	168	12	the	the	DET
ijtc-1273	168	13	value	value	NOUN
ijtc-1273	168	14	of	of	ADP
ijtc-1273	168	15	accounts	account	NOUN
ijtc-1273	168	16	receivable	receivable	ADJ
ijtc-1273	168	17	turnover	turnover	NOUN
ijtc-1273	168	18	has	have	VERB
ijtc-1273	168	19	the	the	DET
ijtc-1273	168	20	lowest	low	ADJ
ijtc-1273	168	21	value	value	NOUN
ijtc-1273	168	22	,	,	PUNCT
ijtc-1273	168	23	namely	namely	ADV
ijtc-1273	168	24	0.03	0.03	NUM
ijtc-1273	168	25	in	in	ADP
ijtc-1273	168	26	the	the	DET
ijtc-1273	168	27	arna	arna	PROPN
ijtc-1273	168	28	company	company	NOUN
ijtc-1273	168	29	in	in	ADP
ijtc-1273	168	30	the	the	DET
ijtc-1273	168	31	2021	2021	NUM
ijtc-1273	168	32	financial	financial	ADJ
ijtc-1273	168	33	statements	statement	NOUN
ijtc-1273	168	34	and	and	CCONJ
ijtc-1273	168	35	the	the	DET
ijtc-1273	168	36	highest	high	ADJ
ijtc-1273	168	37	value	value	NOUN
ijtc-1273	168	38	owned	own	VERB
ijtc-1273	168	39	by	by	ADP
ijtc-1273	168	40	accounts	account	NOUN
ijtc-1273	168	41	receivable	receivable	ADJ
ijtc-1273	168	42	turnover	turnover	NOUN
ijtc-1273	168	43	is	be	AUX
ijtc-1273	168	44	1.89	1.89	NUM
ijtc-1273	168	45	in	in	ADP
ijtc-1273	168	46	the	the	DET
ijtc-1273	168	47	wton	wton	NOUN
ijtc-1273	168	48	company	company	NOUN
ijtc-1273	168	49	in	in	ADP
ijtc-1273	168	50	the	the	DET
ijtc-1273	168	51	2020	2020	NUM
ijtc-1273	168	52	financial	financial	ADJ
ijtc-1273	168	53	statements	statement	NOUN
ijtc-1273	168	54	.	.	PUNCT
ijtc-1273	169	1	for	for	ADP
ijtc-1273	169	2	the	the	DET
ijtc-1273	169	3	value	value	NOUN
ijtc-1273	169	4	of	of	ADP
ijtc-1273	169	5	the	the	DET
ijtc-1273	169	6	standard	standard	ADJ
ijtc-1273	169	7	deviation	deviation	NOUN
ijtc-1273	169	8	obtained	obtain	VERB
ijtc-1273	169	9	by	by	ADP
ijtc-1273	169	10	accounts	account	NOUN
ijtc-1273	169	11	receivable	receivable	ADJ
ijtc-1273	169	12	turnover	turnover	NOUN
ijtc-1273	169	13	is	be	AUX
ijtc-1273	169	14	0.29720	0.29720	NUM
ijtc-1273	169	15	.	.	PUNCT
ijtc-1273	170	1	the	the	DET
ijtc-1273	170	2	average	average	ADJ
ijtc-1273	170	3	value	value	NOUN
ijtc-1273	170	4	of	of	ADP
ijtc-1273	170	5	inventory	inventory	NOUN
ijtc-1273	170	6	turnover	turnover	NOUN
ijtc-1273	170	7	obtained	obtain	VERB
ijtc-1273	170	8	from	from	ADP
ijtc-1273	170	9	the	the	DET
ijtc-1273	170	10	table	table	NOUN
ijtc-1273	170	11	above	above	ADV
ijtc-1273	170	12	is	be	AUX
ijtc-1273	170	13	0.6259	0.6259	NUM
ijtc-1273	170	14	,	,	PUNCT
ijtc-1273	170	15	while	while	SCONJ
ijtc-1273	170	16	the	the	DET
ijtc-1273	170	17	lowest	low	ADJ
ijtc-1273	170	18	value	value	NOUN
ijtc-1273	170	19	is	be	AUX
ijtc-1273	170	20	-0.04	-0.04	NUM
ijtc-1273	170	21	in	in	ADP
ijtc-1273	170	22	the	the	DET
ijtc-1273	170	23	delta	delta	NOUN
ijtc-1273	170	24	company	company	NOUN
ijtc-1273	170	25	in	in	ADP
ijtc-1273	170	26	the	the	DET
ijtc-1273	170	27	2020	2020	NUM
ijtc-1273	170	28	financial	financial	ADJ
ijtc-1273	170	29	statements	statement	NOUN
ijtc-1273	170	30	and	and	CCONJ
ijtc-1273	170	31	the	the	DET
ijtc-1273	170	32	highest	high	ADJ
ijtc-1273	170	33	value	value	NOUN
ijtc-1273	170	34	of	of	ADP
ijtc-1273	170	35	inventory	inventory	NOUN
ijtc-1273	170	36	turnover	turnover	NOUN
ijtc-1273	170	37	is	be	AUX
ijtc-1273	170	38	1.16	1.16	NUM
ijtc-1273	170	39	in	in	ADP
ijtc-1273	170	40	the	the	DET
ijtc-1273	170	41	arna	arna	PROPN
ijtc-1273	170	42	company	company	NOUN
ijtc-1273	170	43	in	in	ADP
ijtc-1273	170	44	the	the	DET
ijtc-1273	170	45	2019	2019	NUM
ijtc-1273	170	46	financial	financial	ADJ
ijtc-1273	170	47	statements	statement	NOUN
ijtc-1273	170	48	,	,	PUNCT
ijtc-1273	170	49	while	while	SCONJ
ijtc-1273	170	50	for	for	ADP
ijtc-1273	170	51	the	the	DET
ijtc-1273	170	52	value	value	NOUN
ijtc-1273	170	53	of	of	ADP
ijtc-1273	170	54	the	the	DET
ijtc-1273	170	55	standard	standard	ADJ
ijtc-1273	170	56	deviation	deviation	NOUN
ijtc-1273	170	57	obtained	obtain	VERB
ijtc-1273	170	58	is	be	AUX
ijtc-1273	170	59	0.23483	0.23483	NUM
ijtc-1273	170	60	.	.	PUNCT
ijtc-1273	171	1	the	the	DET
ijtc-1273	171	2	average	average	ADJ
ijtc-1273	171	3	value	value	NOUN
ijtc-1273	171	4	for	for	ADP
ijtc-1273	171	5	liquidity	liquidity	NOUN
ijtc-1273	171	6	obtained	obtain	VERB
ijtc-1273	171	7	from	from	ADP
ijtc-1273	171	8	table	table	NOUN
ijtc-1273	171	9	4.1	4.1	NUM
ijtc-1273	171	10	is	be	AUX
ijtc-1273	171	11	0.3657	0.3657	NUM
ijtc-1273	171	12	,	,	PUNCT
ijtc-1273	171	13	while	while	SCONJ
ijtc-1273	171	14	for	for	ADP
ijtc-1273	171	15	the	the	DET
ijtc-1273	171	16	lowest	low	ADJ
ijtc-1273	171	17	value	value	NOUN
ijtc-1273	171	18	of	of	ADP
ijtc-1273	171	19	liquidity	liquidity	NOUN
ijtc-1273	171	20	is	be	AUX
ijtc-1273	171	21	-0.55	-0.55	NUM
ijtc-1273	171	22	in	in	ADP
ijtc-1273	171	23	the	the	DET
ijtc-1273	171	24	kras	kras	PROPN
ijtc-1273	171	25	company	company	NOUN
ijtc-1273	171	26	in	in	ADP
ijtc-1273	171	27	the	the	DET
ijtc-1273	171	28	2019	2019	NUM
ijtc-1273	171	29	financial	financial	ADJ
ijtc-1273	171	30	statements	statement	NOUN
ijtc-1273	171	31	and	and	CCONJ
ijtc-1273	171	32	for	for	ADP
ijtc-1273	171	33	the	the	DET
ijtc-1273	171	34	highest	high	ADJ
ijtc-1273	171	35	value	value	NOUN
ijtc-1273	171	36	of	of	ADP
ijtc-1273	171	37	liquidity	liquidity	NOUN
ijtc-1273	171	38	is	be	AUX
ijtc-1273	171	39	1.25	1.25	NUM
ijtc-1273	171	40	in	in	ADP
ijtc-1273	171	41	the	the	DET
ijtc-1273	171	42	cpin	cpin	NOUN
ijtc-1273	171	43	company	company	NOUN
ijtc-1273	171	44	in	in	ADP
ijtc-1273	171	45	the	the	DET
ijtc-1273	171	46	2022	2022	NUM
ijtc-1273	171	47	financial	financial	ADJ
ijtc-1273	171	48	report	report	NOUN
ijtc-1273	171	49	year	year	NOUN
ijtc-1273	171	50	,	,	PUNCT
ijtc-1273	171	51	while	while	SCONJ
ijtc-1273	171	52	for	for	ADP
ijtc-1273	171	53	the	the	DET
ijtc-1273	171	54	value	value	NOUN
ijtc-1273	171	55	of	of	ADP
ijtc-1273	171	56	the	the	DET
ijtc-1273	171	57	standard	standard	ADJ
ijtc-1273	171	58	deviation	deviation	NOUN
ijtc-1273	171	59	is	be	AUX
ijtc-1273	171	60	0.34338	0.34338	NUM
ijtc-1273	171	61	.	.	PUNCT
ijtc-1273	172	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	172	2	the	the	DET
ijtc-1273	172	3	effect	effect	NOUN
ijtc-1273	172	4	of	of	ADP
ijtc-1273	172	5	cash	cash	NOUN
ijtc-1273	172	6	turnover	turnover	NOUN
ijtc-1273	172	7	,	,	PUNCT
ijtc-1273	172	8	receivables	receivables	NOUN
ijtc-1273	172	9	and	and	CCONJ
ijtc-1273	172	10	inventory	inventory	NOUN
ijtc-1273	172	11	on	on	ADP
ijtc-1273	172	12	the	the	DET
ijtc-1273	172	13	liquidity	liquidity	NOUN
ijtc-1273	172	14	of	of	ADP
ijtc-1273	172	15	manufacturing	manufacturing	NOUN
ijtc-1273	172	16	companies	company	NOUN
ijtc-1273	172	17	on	on	ADP
ijtc-1273	172	18	the	the	DET
ijtc-1273	172	19	indonesian	indonesian	ADJ
ijtc-1273	172	20	stock	stock	PROPN
ijtc-1273	172	21	exchange	exchange	PROPN
ijtc-1273	172	22	for	for	ADP
ijtc-1273	172	23	the	the	DET
ijtc-1273	172	24	2018	2018	NUM
ijtc-1273	172	25	-	-	SYM
ijtc-1273	172	26	2022	2022	NUM
ijtc-1273	172	27	period	period	NOUN
ijtc-1273	172	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	172	29	and	and	CCONJ
ijtc-1273	172	30	kamila	kamila	PROPN
ijtc-1273	173	1	628	628	NUM
ijtc-1273	174	1	|	|	ADV
ijtc-1273	174	2	ilomata	ilomata	PROPN
ijtc-1273	174	3	international	international	ADJ
ijtc-1273	174	4	journal	journal	NOUN
ijtc-1273	174	5	of	of	ADP
ijtc-1273	174	6	tax	tax	PROPN
ijtc-1273	174	7	&	&	CCONJ
ijtc-1273	174	8	accounting	account	VERB
ijtc-1273	174	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	174	10	normality	normality	NOUN
ijtc-1273	174	11	test	test	NOUN
ijtc-1273	174	12	table	table	NOUN
ijtc-1273	174	13	2	2	NUM
ijtc-1273	174	14	:	:	PUNCT
ijtc-1273	174	15	normality	normality	ADJ
ijtc-1273	174	16	test	test	NOUN
ijtc-1273	174	17	[	[	X
ijtc-1273	174	18	source	source	NOUN
ijtc-1273	174	19	:	:	PUNCT
ijtc-1273	174	20	output	output	NOUN
ijtc-1273	174	21	spss	spss	PROPN
ijtc-1273	174	22	26	26	NUM
ijtc-1273	174	23	,	,	PUNCT
ijtc-1273	174	24	2024	2024	NUM
ijtc-1273	174	25	]	]	PUNCT
ijtc-1273	174	26	based	base	VERB
ijtc-1273	174	27	on	on	ADP
ijtc-1273	174	28	these	these	DET
ijtc-1273	174	29	results	result	NOUN
ijtc-1273	174	30	,	,	PUNCT
ijtc-1273	174	31	it	it	PRON
ijtc-1273	174	32	shows	show	VERB
ijtc-1273	174	33	that	that	SCONJ
ijtc-1273	174	34	the	the	DET
ijtc-1273	174	35	results	result	NOUN
ijtc-1273	174	36	of	of	ADP
ijtc-1273	174	37	the	the	DET
ijtc-1273	174	38	one	one	NUM
ijtc-1273	174	39	-	-	PUNCT
ijtc-1273	174	40	sample	sample	NOUN
ijtc-1273	174	41	kolmogorov	kolmogorov	ADJ
ijtc-1273	174	42	-	-	PUNCT
ijtc-1273	174	43	snirnov	snirnov	NOUN
ijtc-1273	174	44	test	test	NOUN
ijtc-1273	174	45	with	with	ADP
ijtc-1273	174	46	a	a	DET
ijtc-1273	174	47	significant	significant	ADJ
ijtc-1273	174	48	value	value	NOUN
ijtc-1273	174	49	of	of	ADP
ijtc-1273	174	50	0.200	0.200	NUM
ijtc-1273	174	51	,	,	PUNCT
ijtc-1273	174	52	these	these	DET
ijtc-1273	174	53	results	result	NOUN
ijtc-1273	174	54	indicate	indicate	VERB
ijtc-1273	174	55	that	that	SCONJ
ijtc-1273	174	56	the	the	DET
ijtc-1273	174	57	data	data	NOUN
ijtc-1273	174	58	is	be	AUX
ijtc-1273	174	59	normally	normally	ADV
ijtc-1273	174	60	distributed	distribute	VERB
ijtc-1273	174	61	,	,	PUNCT
ijtc-1273	174	62	because	because	SCONJ
ijtc-1273	174	63	the	the	DET
ijtc-1273	174	64	significant	significant	ADJ
ijtc-1273	174	65	value	value	NOUN
ijtc-1273	174	66	is	be	AUX
ijtc-1273	174	67	more	more	ADJ
ijtc-1273	174	68	than	than	ADP
ijtc-1273	174	69	5	5	NUM
ijtc-1273	174	70	%	%	NOUN
ijtc-1273	174	71	or	or	CCONJ
ijtc-1273	174	72	0.050	0.050	NUM
ijtc-1273	174	73	,	,	PUNCT
ijtc-1273	174	74	so	so	CCONJ
ijtc-1273	174	75	the	the	DET
ijtc-1273	174	76	normality	normality	NOUN
ijtc-1273	174	77	test	test	NOUN
ijtc-1273	174	78	can	can	AUX
ijtc-1273	174	79	be	be	AUX
ijtc-1273	174	80	said	say	VERB
ijtc-1273	174	81	to	to	PART
ijtc-1273	174	82	be	be	AUX
ijtc-1273	174	83	normal	normal	ADJ
ijtc-1273	174	84	.	.	PUNCT
ijtc-1273	175	1	multicollinearity	multicollinearity	NOUN
ijtc-1273	175	2	test	test	NOUN
ijtc-1273	175	3	table	table	NOUN
ijtc-1273	175	4	3	3	NUM
ijtc-1273	175	5	:	:	PUNCT
ijtc-1273	175	6	multicollinearity	multicollinearity	NOUN
ijtc-1273	175	7	test	test	NOUN
ijtc-1273	176	1	[	[	X
ijtc-1273	176	2	source	source	NOUN
ijtc-1273	176	3	:	:	PUNCT
ijtc-1273	176	4	output	output	NOUN
ijtc-1273	176	5	spss	spss	PROPN
ijtc-1273	176	6	26	26	NUM
ijtc-1273	176	7	,	,	PUNCT
ijtc-1273	176	8	2024	2024	NUM
ijtc-1273	176	9	]	]	PUNCT
ijtc-1273	176	10	the	the	DET
ijtc-1273	176	11	test	test	NOUN
ijtc-1273	176	12	used	use	VERB
ijtc-1273	176	13	to	to	PART
ijtc-1273	176	14	find	find	VERB
ijtc-1273	176	15	a	a	DET
ijtc-1273	176	16	relationship	relationship	NOUN
ijtc-1273	176	17	or	or	CCONJ
ijtc-1273	176	18	correlation	correlation	NOUN
ijtc-1273	176	19	in	in	ADP
ijtc-1273	176	20	the	the	DET
ijtc-1273	176	21	independent	independent	ADJ
ijtc-1273	176	22	variables	variable	NOUN
ijtc-1273	176	23	is	be	AUX
ijtc-1273	176	24	the	the	DET
ijtc-1273	176	25	multicollinearity	multicollinearity	NOUN
ijtc-1273	176	26	test	test	NOUN
ijtc-1273	176	27	.	.	PUNCT
ijtc-1273	177	1	in	in	ADP
ijtc-1273	177	2	this	this	DET
ijtc-1273	177	3	test	test	NOUN
ijtc-1273	177	4	,	,	PUNCT
ijtc-1273	177	5	the	the	DET
ijtc-1273	177	6	collinearity	collinearity	NOUN
ijtc-1273	177	7	statistic	statistic	NOUN
ijtc-1273	177	8	table	table	NOUN
ijtc-1273	177	9	is	be	AUX
ijtc-1273	177	10	used	use	VERB
ijtc-1273	177	11	which	which	PRON
ijtc-1273	177	12	is	be	AUX
ijtc-1273	177	13	found	find	VERB
ijtc-1273	177	14	in	in	ADP
ijtc-1273	177	15	the	the	DET
ijtc-1273	177	16	tolerance	tolerance	NOUN
ijtc-1273	177	17	and	and	CCONJ
ijtc-1273	177	18	vif	vif	NOUN
ijtc-1273	177	19	columns	column	NOUN
ijtc-1273	177	20	,	,	PUNCT
ijtc-1273	177	21	it	it	PRON
ijtc-1273	177	22	can	can	AUX
ijtc-1273	177	23	be	be	AUX
ijtc-1273	177	24	concluded	conclude	VERB
ijtc-1273	177	25	that	that	SCONJ
ijtc-1273	177	26	from	from	ADP
ijtc-1273	177	27	each	each	DET
ijtc-1273	177	28	dependent	dependent	ADJ
ijtc-1273	177	29	variable	variable	NOUN
ijtc-1273	177	30	for	for	ADP
ijtc-1273	177	31	the	the	DET
ijtc-1273	177	32	tolerance	tolerance	NOUN
ijtc-1273	177	33	value	value	NOUN
ijtc-1273	177	34	of	of	ADP
ijtc-1273	177	35	money	money	NOUN
ijtc-1273	177	36	it	it	PRON
ijtc-1273	177	37	has	have	AUX
ijtc-1273	177	38	been	be	AUX
ijtc-1273	177	39	found	find	VERB
ijtc-1273	177	40	that	that	SCONJ
ijtc-1273	177	41	the	the	DET
ijtc-1273	177	42	result	result	NOUN
ijtc-1273	177	43	is	be	AUX
ijtc-1273	177	44	greater	great	ADJ
ijtc-1273	177	45	than	than	ADP
ijtc-1273	177	46	0.1	0.1	NUM
ijtc-1273	177	47	while	while	NOUN
ijtc-1273	177	48	for	for	ADP
ijtc-1273	177	49	vif	vif	NOUN
ijtc-1273	177	50	each	each	DET
ijtc-1273	177	51	independent	independent	ADJ
ijtc-1273	177	52	variable	variable	NOUN
ijtc-1273	177	53	is	be	AUX
ijtc-1273	177	54	smaller	small	ADJ
ijtc-1273	177	55	than	than	ADP
ijtc-1273	177	56	ten	ten	NUM
ijtc-1273	177	57	,	,	PUNCT
ijtc-1273	177	58	from	from	ADP
ijtc-1273	177	59	these	these	DET
ijtc-1273	177	60	results	result	NOUN
ijtc-1273	177	61	the	the	DET
ijtc-1273	177	62	independent	independent	ADJ
ijtc-1273	177	63	variables	variable	NOUN
ijtc-1273	177	64	used	use	VERB
ijtc-1273	177	65	do	do	AUX
ijtc-1273	177	66	not	not	PART
ijtc-1273	177	67	occur	occur	VERB
ijtc-1273	177	68	correlation	correlation	NOUN
ijtc-1273	177	69	.	.	PUNCT
ijtc-1273	178	1	the	the	DET
ijtc-1273	178	2	purpose	purpose	NOUN
ijtc-1273	178	3	of	of	ADP
ijtc-1273	178	4	the	the	DET
ijtc-1273	178	5	multicollinearity	multicollinearity	NOUN
ijtc-1273	178	6	test	test	NOUN
ijtc-1273	178	7	in	in	ADP
ijtc-1273	178	8	this	this	DET
ijtc-1273	178	9	study	study	NOUN
ijtc-1273	178	10	is	be	AUX
ijtc-1273	178	11	to	to	PART
ijtc-1273	178	12	test	test	VERB
ijtc-1273	178	13	whether	whether	SCONJ
ijtc-1273	178	14	the	the	DET
ijtc-1273	178	15	regression	regression	NOUN
ijtc-1273	178	16	mode	mode	NOUN
ijtc-1273	178	17	finds	find	VERB
ijtc-1273	178	18	a	a	DET
ijtc-1273	178	19	correlation	correlation	NOUN
ijtc-1273	178	20	between	between	ADP
ijtc-1273	178	21	variables	variable	NOUN
ijtc-1273	178	22	,	,	PUNCT
ijtc-1273	178	23	namely	namely	ADV
ijtc-1273	178	24	between	between	ADP
ijtc-1273	178	25	currency	currency	NOUN
ijtc-1273	178	26	exchange	exchange	NOUN
ijtc-1273	178	27	(	(	PUNCT
ijtc-1273	178	28	x1	x1	PROPN
ijtc-1273	178	29	)	)	PUNCT
ijtc-1273	178	30	,	,	PUNCT
ijtc-1273	178	31	cash	cash	NOUN
ijtc-1273	178	32	turnover	turnover	NOUN
ijtc-1273	178	33	(	(	PUNCT
ijtc-1273	178	34	x2	x2	NOUN
ijtc-1273	178	35	)	)	PUNCT
ijtc-1273	178	36	,	,	PUNCT
ijtc-1273	178	37	accounts	account	VERB
ijtc-1273	178	38	receivable	receivable	ADJ
ijtc-1273	178	39	turnover	turnover	NOUN
ijtc-1273	178	40	(	(	PUNCT
ijtc-1273	178	41	x3	x3	ADJ
ijtc-1273	178	42	)	)	PUNCT
ijtc-1273	178	43	.	.	PUNCT
ijtc-1273	179	1	inventory	inventory	NOUN
ijtc-1273	179	2	turnover	turnover	NOUN
ijtc-1273	179	3	occurs	occur	VERB
ijtc-1273	179	4	in	in	ADP
ijtc-1273	179	5	the	the	DET
ijtc-1273	179	6	general	general	ADJ
ijtc-1273	179	7	population	population	NOUN
ijtc-1273	179	8	of	of	ADP
ijtc-1273	179	9	the	the	DET
ijtc-1273	179	10	model	model	NOUN
ijtc-1273	179	11	and	and	CCONJ
ijtc-1273	179	12	one	one	NUM
ijtc-1273	179	13	of	of	ADP
ijtc-1273	179	14	the	the	DET
ijtc-1273	179	15	estimation	estimation	NOUN
ijtc-1273	179	16	methods	method	NOUN
ijtc-1273	179	17	does	do	AUX
ijtc-1273	179	18	not	not	PART
ijtc-1273	179	19	occur	occur	VERB
ijtc-1273	179	20	in	in	ADP
ijtc-1273	179	21	the	the	DET
ijtc-1273	179	22	general	general	ADJ
ijtc-1273	179	23	population	population	NOUN
ijtc-1273	179	24	of	of	ADP
ijtc-1273	179	25	the	the	DET
ijtc-1273	179	26	model	model	NOUN
ijtc-1273	179	27	.	.	PUNCT
ijtc-1273	180	1	the	the	DET
ijtc-1273	180	2	results	result	NOUN
ijtc-1273	180	3	are	be	AUX
ijtc-1273	180	4	shown	show	VERB
ijtc-1273	180	5	in	in	ADP
ijtc-1273	180	6	the	the	DET
ijtc-1273	180	7	table	table	NOUN
ijtc-1273	180	8	.	.	PUNCT
ijtc-1273	181	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	181	2	the	the	DET
ijtc-1273	181	3	effect	effect	NOUN
ijtc-1273	181	4	of	of	ADP
ijtc-1273	181	5	cash	cash	NOUN
ijtc-1273	181	6	turnover	turnover	NOUN
ijtc-1273	181	7	,	,	PUNCT
ijtc-1273	181	8	receivables	receivables	NOUN
ijtc-1273	181	9	and	and	CCONJ
ijtc-1273	181	10	inventory	inventory	NOUN
ijtc-1273	181	11	on	on	ADP
ijtc-1273	181	12	the	the	DET
ijtc-1273	181	13	liquidity	liquidity	NOUN
ijtc-1273	181	14	of	of	ADP
ijtc-1273	181	15	manufacturing	manufacturing	NOUN
ijtc-1273	181	16	companies	company	NOUN
ijtc-1273	181	17	on	on	ADP
ijtc-1273	181	18	the	the	DET
ijtc-1273	181	19	indonesian	indonesian	ADJ
ijtc-1273	181	20	stock	stock	PROPN
ijtc-1273	181	21	exchange	exchange	PROPN
ijtc-1273	181	22	for	for	ADP
ijtc-1273	181	23	the	the	DET
ijtc-1273	181	24	2018	2018	NUM
ijtc-1273	181	25	-	-	SYM
ijtc-1273	181	26	2022	2022	NUM
ijtc-1273	181	27	period	period	NOUN
ijtc-1273	181	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	181	29	and	and	CCONJ
ijtc-1273	181	30	kamila	kamila	PROPN
ijtc-1273	181	31	629	629	NUM
ijtc-1273	181	32	|	|	CCONJ
ijtc-1273	181	33	ilomata	ilomata	PROPN
ijtc-1273	181	34	international	international	ADJ
ijtc-1273	181	35	journal	journal	NOUN
ijtc-1273	181	36	of	of	ADP
ijtc-1273	181	37	tax	tax	PROPN
ijtc-1273	181	38	&	&	CCONJ
ijtc-1273	181	39	accounting	account	VERB
ijtc-1273	181	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	181	41	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1273	181	42	test	test	NOUN
ijtc-1273	181	43	picture	picture	NOUN
ijtc-1273	181	44	1	1	NUM
ijtc-1273	181	45	.	.	PUNCT
ijtc-1273	182	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1273	182	2	test	test	NOUN
ijtc-1273	182	3	[	[	X
ijtc-1273	182	4	source	source	NOUN
ijtc-1273	182	5	:	:	PUNCT
ijtc-1273	182	6	output	output	NOUN
ijtc-1273	182	7	spss	spss	PROPN
ijtc-1273	182	8	26	26	NUM
ijtc-1273	182	9	,	,	PUNCT
ijtc-1273	182	10	2024	2024	NUM
ijtc-1273	182	11	]	]	PUNCT
ijtc-1273	182	12	in	in	ADP
ijtc-1273	182	13	figure	figure	NOUN
ijtc-1273	182	14	2	2	NUM
ijtc-1273	182	15	of	of	ADP
ijtc-1273	182	16	the	the	DET
ijtc-1273	182	17	scatterplot	scatterplot	NOUN
ijtc-1273	182	18	results	result	NOUN
ijtc-1273	182	19	can	can	AUX
ijtc-1273	182	20	be	be	AUX
ijtc-1273	182	21	seen	see	VERB
ijtc-1273	182	22	the	the	DET
ijtc-1273	182	23	results	result	NOUN
ijtc-1273	182	24	of	of	ADP
ijtc-1273	182	25	the	the	DET
ijtc-1273	182	26	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1273	182	27	test	test	NOUN
ijtc-1273	182	28	which	which	PRON
ijtc-1273	182	29	shows	show	VERB
ijtc-1273	182	30	on	on	ADP
ijtc-1273	182	31	the	the	DET
ijtc-1273	182	32	zpred	zpre	VERB
ijtc-1273	182	33	and	and	CCONJ
ijtc-1273	182	34	sresid	sresid	VERB
ijtc-1273	182	35	scatter	scatter	NOUN
ijtc-1273	182	36	plot	plot	NOUN
ijtc-1273	182	37	graph	graph	NOUN
ijtc-1273	182	38	,	,	PUNCT
ijtc-1273	182	39	the	the	DET
ijtc-1273	182	40	points	point	NOUN
ijtc-1273	182	41	on	on	ADP
ijtc-1273	182	42	the	the	DET
ijtc-1273	182	43	graph	graph	NOUN
ijtc-1273	182	44	are	be	AUX
ijtc-1273	182	45	scattered	scatter	VERB
ijtc-1273	182	46	above	above	ADP
ijtc-1273	182	47	and	and	CCONJ
ijtc-1273	182	48	below	below	ADV
ijtc-1273	182	49	0	0	PUNCT
ijtc-1273	183	1	so	so	CCONJ
ijtc-1273	183	2	it	it	PRON
ijtc-1273	183	3	shows	show	VERB
ijtc-1273	183	4	no	no	DET
ijtc-1273	183	5	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1273	183	6	.	.	PUNCT
ijtc-1273	184	1	autocorrelation	autocorrelation	NOUN
ijtc-1273	184	2	test	test	NOUN
ijtc-1273	184	3	and	and	CCONJ
ijtc-1273	184	4	coefficient	coefficient	NOUN
ijtc-1273	184	5	of	of	ADP
ijtc-1273	184	6	determination	determination	NOUN
ijtc-1273	184	7	table	table	NOUN
ijtc-1273	184	8	4	4	NUM
ijtc-1273	184	9	:	:	PUNCT
ijtc-1273	184	10	autocorrelation	autocorrelation	NOUN
ijtc-1273	184	11	test	test	NOUN
ijtc-1273	184	12	and	and	CCONJ
ijtc-1273	184	13	coefficient	coefficient	NOUN
ijtc-1273	184	14	of	of	ADP
ijtc-1273	184	15	determination	determination	NOUN
ijtc-1273	185	1	[	[	X
ijtc-1273	185	2	source	source	NOUN
ijtc-1273	185	3	:	:	PUNCT
ijtc-1273	185	4	output	output	NOUN
ijtc-1273	185	5	spss	spss	PROPN
ijtc-1273	185	6	26	26	NUM
ijtc-1273	185	7	,	,	PUNCT
ijtc-1273	185	8	2024	2024	NUM
ijtc-1273	185	9	]	]	PUNCT
ijtc-1273	185	10	a	a	DET
ijtc-1273	185	11	good	good	ADJ
ijtc-1273	185	12	regression	regression	NOUN
ijtc-1273	185	13	model	model	NOUN
ijtc-1273	185	14	if	if	SCONJ
ijtc-1273	185	15	the	the	DET
ijtc-1273	185	16	regression	regression	NOUN
ijtc-1273	185	17	model	model	NOUN
ijtc-1273	185	18	has	have	VERB
ijtc-1273	185	19	no	no	DET
ijtc-1273	185	20	autocorrelation	autocorrelation	NOUN
ijtc-1273	185	21	effect	effect	NOUN
ijtc-1273	185	22	.	.	PUNCT
ijtc-1273	186	1	so	so	ADV
ijtc-1273	186	2	to	to	PART
ijtc-1273	186	3	find	find	VERB
ijtc-1273	186	4	out	out	ADP
ijtc-1273	186	5	whether	whether	SCONJ
ijtc-1273	186	6	or	or	CCONJ
ijtc-1273	186	7	not	not	PART
ijtc-1273	186	8	there	there	PRON
ijtc-1273	186	9	is	be	VERB
ijtc-1273	186	10	an	an	DET
ijtc-1273	186	11	autocorrelation	autocorrelation	NOUN
ijtc-1273	186	12	effect	effect	NOUN
ijtc-1273	186	13	by	by	ADP
ijtc-1273	186	14	using	use	VERB
ijtc-1273	186	15	the	the	DET
ijtc-1273	186	16	durbin	durbin	ADJ
ijtc-1273	186	17	watson	watson	PROPN
ijtc-1273	186	18	(	(	PUNCT
ijtc-1273	186	19	dw	dw	PROPN
ijtc-1273	186	20	test	test	NOUN
ijtc-1273	186	21	)	)	PUNCT
ijtc-1273	186	22	with	with	ADP
ijtc-1273	186	23	the	the	DET
ijtc-1273	186	24	provisions	provision	NOUN
ijtc-1273	186	25	if	if	SCONJ
ijtc-1273	186	26	the	the	DET
ijtc-1273	186	27	value	value	NOUN
ijtc-1273	186	28	du	du	X
ijtc-1273	186	29	<	<	X
ijtc-1273	186	30	d	d	X
ijtc-1273	186	31	<	<	X
ijtc-1273	186	32	4	4	NUM
ijtc-1273	186	33	du	du	NOUN
ijtc-1273	186	34	.	.	PUNCT
ijtc-1273	187	1	the	the	DET
ijtc-1273	187	2	result	result	NOUN
ijtc-1273	187	3	of	of	ADP
ijtc-1273	187	4	the	the	DET
ijtc-1273	187	5	table	table	NOUN
ijtc-1273	187	6	is	be	AUX
ijtc-1273	187	7	the	the	DET
ijtc-1273	187	8	dw	dw	PROPN
ijtc-1273	187	9	value	value	NOUN
ijtc-1273	187	10	obtained	obtain	VERB
ijtc-1273	187	11	is	be	AUX
ijtc-1273	187	12	1.785	1.785	NUM
ijtc-1273	187	13	.	.	PUNCT
ijtc-1273	188	1	then	then	ADV
ijtc-1273	188	2	this	this	PRON
ijtc-1273	188	3	shows	show	VERB
ijtc-1273	188	4	that	that	SCONJ
ijtc-1273	188	5	the	the	DET
ijtc-1273	188	6	dw	dw	PROPN
ijtc-1273	188	7	value	value	NOUN
ijtc-1273	188	8	of	of	ADP
ijtc-1273	188	9	1.785	1.785	NUM
ijtc-1273	188	10	is	be	AUX
ijtc-1273	188	11	between	between	ADP
ijtc-1273	188	12	the	the	DET
ijtc-1273	188	13	du	du	NOUN
ijtc-1273	188	14	value	value	NOUN
ijtc-1273	188	15	of	of	ADP
ijtc-1273	188	16	1.7741	1.7741	NUM
ijtc-1273	188	17	and	and	CCONJ
ijtc-1273	188	18	4	4	NUM
ijtc-1273	188	19	-	-	NUM
ijtc-1273	188	20	du	du	NOUN
ijtc-1273	188	21	2.2259	2.2259	NUM
ijtc-1273	188	22	,	,	PUNCT
ijtc-1273	188	23	so	so	ADV
ijtc-1273	188	24	du	du	PROPN
ijtc-1273	188	25	<	<	X
ijtc-1273	188	26	dw	dw	X
ijtc-1273	188	27	<	<	X
ijtc-1273	188	28	4	4	NUM
ijtc-1273	188	29	-	-	SYM
ijtc-1273	188	30	du	du	NOUN
ijtc-1273	188	31	.	.	PUNCT
ijtc-1273	189	1	so	so	ADV
ijtc-1273	189	2	the	the	DET
ijtc-1273	189	3	conclusion	conclusion	NOUN
ijtc-1273	189	4	is	be	AUX
ijtc-1273	189	5	that	that	SCONJ
ijtc-1273	189	6	there	there	PRON
ijtc-1273	189	7	is	be	VERB
ijtc-1273	189	8	no	no	DET
ijtc-1273	189	9	autocorrelation	autocorrelation	NOUN
ijtc-1273	189	10	with	with	ADP
ijtc-1273	189	11	the	the	DET
ijtc-1273	189	12	decision	decision	NOUN
ijtc-1273	189	13	not	not	PART
ijtc-1273	189	14	to	to	PART
ijtc-1273	189	15	be	be	AUX
ijtc-1273	189	16	rejected	reject	VERB
ijtc-1273	189	17	(	(	PUNCT
ijtc-1273	189	18	ghozali	ghozali	ADJ
ijtc-1273	189	19	,	,	PUNCT
ijtc-1273	189	20	2018	2018	NUM
ijtc-1273	189	21	)	)	PUNCT
ijtc-1273	189	22	.	.	PUNCT
ijtc-1273	190	1	the	the	DET
ijtc-1273	190	2	coefficient	coefficient	NOUN
ijtc-1273	190	3	of	of	ADP
ijtc-1273	190	4	determination	determination	NOUN
ijtc-1273	190	5	test	test	NOUN
ijtc-1273	190	6	is	be	AUX
ijtc-1273	190	7	used	use	VERB
ijtc-1273	190	8	to	to	PART
ijtc-1273	190	9	find	find	VERB
ijtc-1273	190	10	the	the	DET
ijtc-1273	190	11	possibility	possibility	NOUN
ijtc-1273	190	12	of	of	ADP
ijtc-1273	190	13	independent	independent	ADJ
ijtc-1273	190	14	variables	variable	NOUN
ijtc-1273	190	15	.	.	PUNCT
ijtc-1273	191	1	in	in	ADP
ijtc-1273	191	2	the	the	DET
ijtc-1273	191	3	table	table	NOUN
ijtc-1273	191	4	,	,	PUNCT
ijtc-1273	191	5	the	the	DET
ijtc-1273	191	6	adjusted	adjust	VERB
ijtc-1273	191	7	r2	r2	NOUN
ijtc-1273	191	8	value	value	NOUN
ijtc-1273	191	9	is	be	AUX
ijtc-1273	191	10	0.560	0.560	NUM
ijtc-1273	191	11	which	which	PRON
ijtc-1273	191	12	can	can	AUX
ijtc-1273	191	13	show	show	VERB
ijtc-1273	191	14	that	that	SCONJ
ijtc-1273	191	15	the	the	DET
ijtc-1273	191	16	strength	strength	NOUN
ijtc-1273	191	17	of	of	ADP
ijtc-1273	191	18	the	the	DET
ijtc-1273	191	19	independent	independent	ADJ
ijtc-1273	191	20	variables	variable	NOUN
ijtc-1273	191	21	used	use	VERB
ijtc-1273	191	22	for	for	ADP
ijtc-1273	191	23	my	my	PRON
ijtc-1273	191	24	research	research	NOUN
ijtc-1273	191	25	is	be	AUX
ijtc-1273	191	26	56	56	NUM
ijtc-1273	191	27	%	%	NOUN
ijtc-1273	191	28	and	and	CCONJ
ijtc-1273	191	29	44	44	NUM
ijtc-1273	191	30	%	%	NOUN
ijtc-1273	191	31	.	.	PUNCT
ijtc-1273	192	1	can	can	AUX
ijtc-1273	192	2	be	be	AUX
ijtc-1273	192	3	explained	explain	VERB
ijtc-1273	192	4	by	by	ADP
ijtc-1273	192	5	other	other	ADJ
ijtc-1273	192	6	variations	variation	NOUN
ijtc-1273	192	7	.	.	PUNCT
ijtc-1273	193	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	193	2	the	the	DET
ijtc-1273	193	3	effect	effect	NOUN
ijtc-1273	193	4	of	of	ADP
ijtc-1273	193	5	cash	cash	NOUN
ijtc-1273	193	6	turnover	turnover	NOUN
ijtc-1273	193	7	,	,	PUNCT
ijtc-1273	193	8	receivables	receivables	NOUN
ijtc-1273	193	9	and	and	CCONJ
ijtc-1273	193	10	inventory	inventory	NOUN
ijtc-1273	193	11	on	on	ADP
ijtc-1273	193	12	the	the	DET
ijtc-1273	193	13	liquidity	liquidity	NOUN
ijtc-1273	193	14	of	of	ADP
ijtc-1273	193	15	manufacturing	manufacturing	NOUN
ijtc-1273	193	16	companies	company	NOUN
ijtc-1273	193	17	on	on	ADP
ijtc-1273	193	18	the	the	DET
ijtc-1273	193	19	indonesian	indonesian	ADJ
ijtc-1273	193	20	stock	stock	PROPN
ijtc-1273	193	21	exchange	exchange	PROPN
ijtc-1273	193	22	for	for	ADP
ijtc-1273	193	23	the	the	DET
ijtc-1273	193	24	2018	2018	NUM
ijtc-1273	193	25	-	-	SYM
ijtc-1273	193	26	2022	2022	NUM
ijtc-1273	193	27	period	period	NOUN
ijtc-1273	193	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	193	29	and	and	CCONJ
ijtc-1273	193	30	kamila	kamila	PROPN
ijtc-1273	193	31	630	630	NUM
ijtc-1273	194	1	|	|	ADV
ijtc-1273	194	2	ilomata	ilomata	PROPN
ijtc-1273	194	3	international	international	ADJ
ijtc-1273	194	4	journal	journal	NOUN
ijtc-1273	194	5	of	of	ADP
ijtc-1273	194	6	tax	tax	PROPN
ijtc-1273	194	7	&	&	CCONJ
ijtc-1273	194	8	accounting	accounting	PROPN
ijtc-1273	194	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	194	10	t	t	PROPN
ijtc-1273	194	11	test	test	NOUN
ijtc-1273	194	12	table	table	NOUN
ijtc-1273	194	13	5	5	NUM
ijtc-1273	194	14	:	:	PUNCT
ijtc-1273	194	15	t	t	PROPN
ijtc-1273	194	16	test	test	NOUN
ijtc-1273	195	1	[	[	X
ijtc-1273	195	2	souce	souce	NOUN
ijtc-1273	195	3	:	:	PUNCT
ijtc-1273	195	4	output	output	NOUN
ijtc-1273	195	5	spss	spss	PROPN
ijtc-1273	195	6	26	26	NUM
ijtc-1273	195	7	2024	2024	NUM
ijtc-1273	195	8	]	]	PUNCT
ijtc-1273	195	9	this	this	DET
ijtc-1273	195	10	t	t	NOUN
ijtc-1273	195	11	test	test	NOUN
ijtc-1273	195	12	is	be	AUX
ijtc-1273	195	13	carried	carry	VERB
ijtc-1273	195	14	out	out	ADP
ijtc-1273	195	15	on	on	ADP
ijtc-1273	195	16	the	the	DET
ijtc-1273	195	17	regression	regression	NOUN
ijtc-1273	195	18	coefficient	coefficient	NOUN
ijtc-1273	195	19	partially	partially	ADV
ijtc-1273	195	20	which	which	PRON
ijtc-1273	195	21	is	be	AUX
ijtc-1273	195	22	used	use	VERB
ijtc-1273	195	23	to	to	PART
ijtc-1273	195	24	determine	determine	VERB
ijtc-1273	195	25	the	the	DET
ijtc-1273	195	26	partial	partial	ADJ
ijtc-1273	195	27	significance	significance	NOUN
ijtc-1273	195	28	between	between	ADP
ijtc-1273	195	29	the	the	DET
ijtc-1273	195	30	independent	independent	ADJ
ijtc-1273	195	31	variable	variable	NOUN
ijtc-1273	195	32	and	and	CCONJ
ijtc-1273	195	33	the	the	DET
ijtc-1273	195	34	dependent	dependent	ADJ
ijtc-1273	195	35	variable	variable	NOUN
ijtc-1273	195	36	.	.	PUNCT
ijtc-1273	196	1	then	then	ADV
ijtc-1273	196	2	the	the	DET
ijtc-1273	196	3	test	test	NOUN
ijtc-1273	196	4	is	be	AUX
ijtc-1273	196	5	carried	carry	VERB
ijtc-1273	196	6	out	out	ADP
ijtc-1273	196	7	with	with	ADP
ijtc-1273	196	8	a	a	DET
ijtc-1273	196	9	level	level	NOUN
ijtc-1273	196	10	of	of	ADP
ijtc-1273	196	11	α	α	NOUN
ijtc-1273	196	12	=	=	SYM
ijtc-1273	196	13	5	5	NUM
ijtc-1273	196	14	%	%	NOUN
ijtc-1273	196	15	,	,	PUNCT
ijtc-1273	196	16	if	if	SCONJ
ijtc-1273	196	17	the	the	DET
ijtc-1273	196	18	significant	significant	ADJ
ijtc-1273	196	19	value	value	NOUN
ijtc-1273	196	20	of	of	ADP
ijtc-1273	196	21	the	the	DET
ijtc-1273	196	22	t	t	PROPN
ijtc-1273	196	23	test	test	NOUN
ijtc-1273	196	24	>	>	PUNCT
ijtc-1273	196	25	0.050	0.050	NUM
ijtc-1273	196	26	.	.	PUNCT
ijtc-1273	197	1	a.	a.	NOUN
ijtc-1273	197	2	variable	variable	NOUN
ijtc-1273	197	3	x1	x1	ADJ
ijtc-1273	197	4	cash	cash	NOUN
ijtc-1273	197	5	turnover	turnover	NOUN
ijtc-1273	197	6	,	,	PUNCT
ijtc-1273	197	7	the	the	DET
ijtc-1273	197	8	independent	independent	ADJ
ijtc-1273	197	9	variable	variable	ADJ
ijtc-1273	197	10	cash	cash	NOUN
ijtc-1273	197	11	turnover	turnover	NOUN
ijtc-1273	197	12	gets	get	VERB
ijtc-1273	197	13	the	the	DET
ijtc-1273	197	14	results	result	NOUN
ijtc-1273	197	15	from	from	ADP
ijtc-1273	197	16	the	the	DET
ijtc-1273	197	17	sig	sig	NOUN
ijtc-1273	197	18	table	table	NOUN
ijtc-1273	197	19	which	which	PRON
ijtc-1273	197	20	shows	show	VERB
ijtc-1273	197	21	the	the	DET
ijtc-1273	197	22	results	result	NOUN
ijtc-1273	197	23	of	of	ADP
ijtc-1273	197	24	0.000	0.000	NUM
ijtc-1273	197	25	<	<	NOUN
ijtc-1273	197	26	0.050	0.050	NUM
ijtc-1273	197	27	,	,	PUNCT
ijtc-1273	197	28	then	then	ADV
ijtc-1273	197	29	these	these	DET
ijtc-1273	197	30	results	result	NOUN
ijtc-1273	197	31	indicate	indicate	VERB
ijtc-1273	197	32	that	that	SCONJ
ijtc-1273	197	33	h1	h1	PROPN
ijtc-1273	197	34	is	be	AUX
ijtc-1273	197	35	accepted	accept	VERB
ijtc-1273	197	36	,	,	PUNCT
ijtc-1273	197	37	it	it	PRON
ijtc-1273	197	38	can	can	AUX
ijtc-1273	197	39	be	be	AUX
ijtc-1273	197	40	concluded	conclude	VERB
ijtc-1273	197	41	that	that	SCONJ
ijtc-1273	197	42	partially	partially	ADV
ijtc-1273	197	43	the	the	DET
ijtc-1273	197	44	independent	independent	ADJ
ijtc-1273	197	45	variable	variable	ADJ
ijtc-1273	197	46	cash	cash	NOUN
ijtc-1273	197	47	turnover	turnover	NOUN
ijtc-1273	197	48	has	have	VERB
ijtc-1273	197	49	a	a	DET
ijtc-1273	197	50	negative	negative	ADJ
ijtc-1273	197	51	significant	significant	ADJ
ijtc-1273	197	52	result	result	NOUN
ijtc-1273	197	53	on	on	ADP
ijtc-1273	197	54	the	the	DET
ijtc-1273	197	55	dependent	dependent	ADJ
ijtc-1273	197	56	variable	variable	ADJ
ijtc-1273	197	57	liquidity	liquidity	NOUN
ijtc-1273	197	58	.	.	PUNCT
ijtc-1273	198	1	b.	b.	PROPN
ijtc-1273	198	2	variable	variable	PROPN
ijtc-1273	198	3	x2	x2	PROPN
ijtc-1273	198	4	accounts	account	VERB
ijtc-1273	198	5	receivable	receivable	ADJ
ijtc-1273	198	6	turnover	turnover	NOUN
ijtc-1273	198	7	,	,	PUNCT
ijtc-1273	198	8	then	then	ADV
ijtc-1273	198	9	the	the	DET
ijtc-1273	198	10	results	result	NOUN
ijtc-1273	198	11	of	of	ADP
ijtc-1273	198	12	the	the	DET
ijtc-1273	198	13	independent	independent	ADJ
ijtc-1273	198	14	variable	variable	NOUN
ijtc-1273	198	15	with	with	ADP
ijtc-1273	198	16	a	a	DET
ijtc-1273	198	17	significant	significant	ADJ
ijtc-1273	198	18	value	value	NOUN
ijtc-1273	198	19	of	of	ADP
ijtc-1273	198	20	0.011	0.011	NUM
ijtc-1273	198	21	<	<	X
ijtc-1273	198	22	0.050	0.050	NUM
ijtc-1273	198	23	.	.	PUNCT
ijtc-1273	199	1	then	then	ADV
ijtc-1273	199	2	h2	h2	PROPN
ijtc-1273	199	3	is	be	AUX
ijtc-1273	199	4	rejected	reject	VERB
ijtc-1273	199	5	,	,	PUNCT
ijtc-1273	199	6	it	it	PRON
ijtc-1273	199	7	can	can	AUX
ijtc-1273	199	8	be	be	AUX
ijtc-1273	199	9	concluded	conclude	VERB
ijtc-1273	199	10	that	that	SCONJ
ijtc-1273	199	11	partially	partially	ADV
ijtc-1273	199	12	the	the	DET
ijtc-1273	199	13	independent	independent	ADJ
ijtc-1273	199	14	variable	variable	ADJ
ijtc-1273	199	15	accounts	account	VERB
ijtc-1273	199	16	receivable	receivable	ADJ
ijtc-1273	199	17	turnover	turnover	NOUN
ijtc-1273	199	18	on	on	ADP
ijtc-1273	199	19	the	the	DET
ijtc-1273	199	20	dependent	dependent	ADJ
ijtc-1273	199	21	variable	variable	ADJ
ijtc-1273	199	22	liquidity	liquidity	NOUN
ijtc-1273	199	23	has	have	VERB
ijtc-1273	199	24	positive	positive	ADJ
ijtc-1273	199	25	and	and	CCONJ
ijtc-1273	199	26	significant	significant	ADJ
ijtc-1273	199	27	effect	effect	NOUN
ijtc-1273	199	28	.	.	PUNCT
ijtc-1273	200	1	c.	c.	NOUN
ijtc-1273	200	2	variable	variable	NOUN
ijtc-1273	200	3	x3	x3	ADJ
ijtc-1273	200	4	inventory	inventory	NOUN
ijtc-1273	200	5	turnover	turnover	NOUN
ijtc-1273	200	6	,	,	PUNCT
ijtc-1273	200	7	based	base	VERB
ijtc-1273	200	8	on	on	ADP
ijtc-1273	200	9	table	table	NOUN
ijtc-1273	200	10	4.6	4.6	NUM
ijtc-1273	200	11	,	,	PUNCT
ijtc-1273	200	12	the	the	DET
ijtc-1273	200	13	results	result	NOUN
ijtc-1273	200	14	of	of	ADP
ijtc-1273	200	15	the	the	DET
ijtc-1273	200	16	independent	independent	ADJ
ijtc-1273	200	17	variable	variable	ADJ
ijtc-1273	200	18	inventory	inventory	NOUN
ijtc-1273	200	19	turnover	turnover	NOUN
ijtc-1273	200	20	with	with	ADP
ijtc-1273	200	21	a	a	DET
ijtc-1273	200	22	significant	significant	ADJ
ijtc-1273	200	23	value	value	NOUN
ijtc-1273	200	24	of	of	ADP
ijtc-1273	200	25	0.040	0.040	NUM
ijtc-1273	200	26	<	<	X
ijtc-1273	200	27	0.050	0.050	NUM
ijtc-1273	200	28	,	,	PUNCT
ijtc-1273	200	29	then	then	ADV
ijtc-1273	200	30	h3	h3	NOUN
ijtc-1273	200	31	is	be	AUX
ijtc-1273	200	32	rejected	reject	VERB
ijtc-1273	200	33	,	,	PUNCT
ijtc-1273	200	34	it	it	PRON
ijtc-1273	200	35	can	can	AUX
ijtc-1273	200	36	be	be	AUX
ijtc-1273	200	37	concluded	conclude	VERB
ijtc-1273	200	38	that	that	SCONJ
ijtc-1273	200	39	partially	partially	ADV
ijtc-1273	200	40	the	the	DET
ijtc-1273	200	41	independent	independent	ADJ
ijtc-1273	200	42	variable	variable	ADJ
ijtc-1273	200	43	inventory	inventory	NOUN
ijtc-1273	200	44	turnover	turnover	NOUN
ijtc-1273	200	45	on	on	ADP
ijtc-1273	200	46	the	the	DET
ijtc-1273	200	47	dependent	dependent	ADJ
ijtc-1273	200	48	variable	variable	ADJ
ijtc-1273	200	49	liquidity	liquidity	NOUN
ijtc-1273	200	50	has	have	VERB
ijtc-1273	200	51	negative	negative	ADJ
ijtc-1273	200	52	and	and	CCONJ
ijtc-1273	200	53	significant	significant	ADJ
ijtc-1273	200	54	effect	effect	NOUN
ijtc-1273	200	55	.	.	PUNCT
ijtc-1273	201	1	f	f	PROPN
ijtc-1273	201	2	test	test	NOUN
ijtc-1273	201	3	table	table	NOUN
ijtc-1273	201	4	6	6	NUM
ijtc-1273	201	5	:	:	PUNCT
ijtc-1273	201	6	f	f	X
ijtc-1273	201	7	test	test	NOUN
ijtc-1273	202	1	[	[	X
ijtc-1273	202	2	souce	souce	NOUN
ijtc-1273	202	3	:	:	PUNCT
ijtc-1273	202	4	output	output	NOUN
ijtc-1273	202	5	spss	spss	PROPN
ijtc-1273	202	6	26	26	NUM
ijtc-1273	202	7	2024	2024	NUM
ijtc-1273	202	8	]	]	PUNCT
ijtc-1273	202	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	202	10	the	the	DET
ijtc-1273	202	11	effect	effect	NOUN
ijtc-1273	202	12	of	of	ADP
ijtc-1273	202	13	cash	cash	NOUN
ijtc-1273	202	14	turnover	turnover	NOUN
ijtc-1273	202	15	,	,	PUNCT
ijtc-1273	202	16	receivables	receivables	NOUN
ijtc-1273	202	17	and	and	CCONJ
ijtc-1273	202	18	inventory	inventory	NOUN
ijtc-1273	202	19	on	on	ADP
ijtc-1273	202	20	the	the	DET
ijtc-1273	202	21	liquidity	liquidity	NOUN
ijtc-1273	202	22	of	of	ADP
ijtc-1273	202	23	manufacturing	manufacturing	NOUN
ijtc-1273	202	24	companies	company	NOUN
ijtc-1273	202	25	on	on	ADP
ijtc-1273	202	26	the	the	DET
ijtc-1273	202	27	indonesian	indonesian	ADJ
ijtc-1273	202	28	stock	stock	PROPN
ijtc-1273	202	29	exchange	exchange	PROPN
ijtc-1273	202	30	for	for	ADP
ijtc-1273	202	31	the	the	DET
ijtc-1273	202	32	2018	2018	NUM
ijtc-1273	202	33	-	-	SYM
ijtc-1273	202	34	2022	2022	NUM
ijtc-1273	202	35	period	period	NOUN
ijtc-1273	202	36	muhajiroh	muhajiroh	NOUN
ijtc-1273	202	37	and	and	CCONJ
ijtc-1273	202	38	kamila	kamila	PROPN
ijtc-1273	202	39	631	631	NUM
ijtc-1273	203	1	|	|	ADV
ijtc-1273	203	2	ilomata	ilomata	PROPN
ijtc-1273	203	3	international	international	ADJ
ijtc-1273	203	4	journal	journal	NOUN
ijtc-1273	203	5	of	of	ADP
ijtc-1273	203	6	tax	tax	PROPN
ijtc-1273	203	7	&	&	CCONJ
ijtc-1273	203	8	accounting	account	VERB
ijtc-1273	203	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	203	10	the	the	DET
ijtc-1273	203	11	f	f	PROPN
ijtc-1273	203	12	test	test	NOUN
ijtc-1273	203	13	shows	show	VERB
ijtc-1273	203	14	the	the	DET
ijtc-1273	203	15	results	result	NOUN
ijtc-1273	203	16	based	base	VERB
ijtc-1273	203	17	on	on	ADP
ijtc-1273	203	18	the	the	DET
ijtc-1273	203	19	anova	anova	PROPN
ijtc-1273	203	20	table	table	NOUN
ijtc-1273	203	21	obtained	obtain	VERB
ijtc-1273	203	22	in	in	ADP
ijtc-1273	203	23	the	the	DET
ijtc-1273	203	24	table	table	NOUN
ijtc-1273	203	25	,	,	PUNCT
ijtc-1273	203	26	with	with	ADP
ijtc-1273	203	27	a	a	DET
ijtc-1273	203	28	significant	significant	ADJ
ijtc-1273	203	29	value	value	NOUN
ijtc-1273	203	30	of	of	ADP
ijtc-1273	203	31	0.000	0.000	NUM
ijtc-1273	203	32	at	at	ADP
ijtc-1273	203	33	a	a	DET
ijtc-1273	203	34	confidence	confidence	NOUN
ijtc-1273	203	35	level	level	NOUN
ijtc-1273	203	36	of	of	ADP
ijtc-1273	203	37	0.05	0.05	NUM
ijtc-1273	203	38	(	(	PUNCT
ijtc-1273	203	39	0.000	0.000	NUM
ijtc-1273	203	40	<	<	NOUN
ijtc-1273	203	41	0.05	0.05	NUM
ijtc-1273	203	42	)	)	PUNCT
ijtc-1273	203	43	,	,	PUNCT
ijtc-1273	203	44	it	it	PRON
ijtc-1273	203	45	can	can	AUX
ijtc-1273	203	46	be	be	AUX
ijtc-1273	203	47	concluded	conclude	VERB
ijtc-1273	203	48	that	that	SCONJ
ijtc-1273	203	49	all	all	DET
ijtc-1273	203	50	hypotheses	hypothesis	NOUN
ijtc-1273	203	51	are	be	AUX
ijtc-1273	203	52	accepted	accept	VERB
ijtc-1273	203	53	.	.	PUNCT
ijtc-1273	204	1	it	it	PRON
ijtc-1273	204	2	can	can	AUX
ijtc-1273	204	3	be	be	AUX
ijtc-1273	204	4	interpreted	interpret	VERB
ijtc-1273	204	5	that	that	SCONJ
ijtc-1273	204	6	the	the	DET
ijtc-1273	204	7	independent	independent	ADJ
ijtc-1273	204	8	variables	variable	NOUN
ijtc-1273	204	9	simultaneously	simultaneously	ADV
ijtc-1273	204	10	cash	cash	NOUN
ijtc-1273	204	11	turnover	turnover	NOUN
ijtc-1273	204	12	,	,	PUNCT
ijtc-1273	204	13	accounts	account	VERB
ijtc-1273	204	14	receivable	receivable	ADJ
ijtc-1273	204	15	turnover	turnover	NOUN
ijtc-1273	204	16	,	,	PUNCT
ijtc-1273	204	17	and	and	CCONJ
ijtc-1273	204	18	inventory	inventory	NOUN
ijtc-1273	204	19	turnover	turnover	NOUN
ijtc-1273	204	20	have	have	VERB
ijtc-1273	204	21	a	a	DET
ijtc-1273	204	22	significant	significant	ADJ
ijtc-1273	204	23	influence	influence	NOUN
ijtc-1273	204	24	on	on	ADP
ijtc-1273	204	25	the	the	DET
ijtc-1273	204	26	dependent	dependent	ADJ
ijtc-1273	204	27	variable	variable	NOUN
ijtc-1273	204	28	,	,	PUNCT
ijtc-1273	204	29	namely	namely	ADV
ijtc-1273	204	30	liquidity	liquidity	NOUN
ijtc-1273	204	31	.	.	PUNCT
ijtc-1273	205	1	the	the	DET
ijtc-1273	205	2	effect	effect	NOUN
ijtc-1273	205	3	of	of	ADP
ijtc-1273	205	4	cash	cash	NOUN
ijtc-1273	205	5	turnover	turnover	NOUN
ijtc-1273	205	6	on	on	ADP
ijtc-1273	205	7	liquidity	liquidity	NOUN
ijtc-1273	205	8	based	base	VERB
ijtc-1273	205	9	on	on	ADP
ijtc-1273	205	10	the	the	DET
ijtc-1273	205	11	results	result	NOUN
ijtc-1273	205	12	of	of	ADP
ijtc-1273	205	13	table	table	NOUN
ijtc-1273	205	14	5	5	NUM
ijtc-1273	205	15	with	with	ADP
ijtc-1273	205	16	a	a	DET
ijtc-1273	205	17	significant	significant	ADJ
ijtc-1273	205	18	value	value	NOUN
ijtc-1273	205	19	(	(	PUNCT
ijtc-1273	205	20	0.000	0.000	NUM
ijtc-1273	205	21	>	>	X
ijtc-1273	205	22	0.050	0.050	NUM
ijtc-1273	205	23	)	)	PUNCT
ijtc-1273	205	24	with	with	ADP
ijtc-1273	205	25	t	t	NOUN
ijtc-1273	205	26	value	value	NOUN
ijtc-1273	205	27	-8.444	-8.444	NOUN
ijtc-1273	205	28	,	,	PUNCT
ijtc-1273	205	29	then	then	ADV
ijtc-1273	205	30	partially	partially	ADV
ijtc-1273	205	31	the	the	DET
ijtc-1273	205	32	independent	independent	ADJ
ijtc-1273	205	33	variable	variable	ADJ
ijtc-1273	205	34	cash	cash	NOUN
ijtc-1273	205	35	turnover	turnover	NOUN
ijtc-1273	205	36	on	on	ADP
ijtc-1273	205	37	the	the	DET
ijtc-1273	205	38	dependent	dependent	ADJ
ijtc-1273	205	39	variable	variable	ADJ
ijtc-1273	205	40	liquidity	liquidity	NOUN
ijtc-1273	205	41	has	have	VERB
ijtc-1273	205	42	significant	significant	ADJ
ijtc-1273	205	43	results	result	NOUN
ijtc-1273	205	44	with	with	ADP
ijtc-1273	205	45	a	a	DET
ijtc-1273	205	46	negative	negative	ADJ
ijtc-1273	205	47	effect	effect	NOUN
ijtc-1273	205	48	,	,	PUNCT
ijtc-1273	205	49	this	this	PRON
ijtc-1273	205	50	is	be	AUX
ijtc-1273	205	51	in	in	ADP
ijtc-1273	205	52	line	line	NOUN
ijtc-1273	205	53	with	with	ADP
ijtc-1273	205	54	previous	previous	ADJ
ijtc-1273	205	55	research	research	NOUN
ijtc-1273	205	56	conducted	conduct	VERB
ijtc-1273	205	57	by	by	ADP
ijtc-1273	205	58	dinata	dinata	NOUN
ijtc-1273	205	59	(	(	PUNCT
ijtc-1273	205	60	2023	2023	NUM
ijtc-1273	205	61	)	)	PUNCT
ijtc-1273	205	62	,	,	PUNCT
ijtc-1273	205	63	rizal	rizal	NOUN
ijtc-1273	205	64	(	(	PUNCT
ijtc-1273	205	65	2021	2021	NUM
ijtc-1273	205	66	)	)	PUNCT
ijtc-1273	205	67	,	,	PUNCT
ijtc-1273	205	68	iis	iis	PROPN
ijtc-1273	205	69	&	&	CCONJ
ijtc-1273	205	70	herlina	herlina	PROPN
ijtc-1273	205	71	(	(	PUNCT
ijtc-1273	205	72	2022	2022	NUM
ijtc-1273	205	73	)	)	PUNCT
ijtc-1273	205	74	,	,	PUNCT
ijtc-1273	205	75	dewi	dewi	PROPN
ijtc-1273	205	76	&	&	CCONJ
ijtc-1273	205	77	yulistina	yulistina	PROPN
ijtc-1273	205	78	(	(	PUNCT
ijtc-1273	205	79	2020	2020	NUM
ijtc-1273	205	80	)	)	PUNCT
ijtc-1273	205	81	,	,	PUNCT
ijtc-1273	205	82	octarini	octarini	VERB
ijtc-1273	205	83	et	et	PROPN
ijtc-1273	205	84	al	al	PROPN
ijtc-1273	205	85	.	.	PROPN
ijtc-1273	206	1	(	(	PUNCT
ijtc-1273	206	2	2019	2019	NUM
ijtc-1273	206	3	)	)	PUNCT
ijtc-1273	206	4	and	and	CCONJ
ijtc-1273	206	5	purwanti	purwanti	VERB
ijtc-1273	206	6	et	et	PROPN
ijtc-1273	206	7	al	al	PROPN
ijtc-1273	206	8	.	.	PROPN
ijtc-1273	207	1	(	(	PUNCT
ijtc-1273	207	2	2023	2023	NUM
ijtc-1273	207	3	)	)	PUNCT
ijtc-1273	207	4	it	it	PRON
ijtc-1273	207	5	can	can	AUX
ijtc-1273	207	6	be	be	AUX
ijtc-1273	207	7	concluded	conclude	VERB
ijtc-1273	207	8	that	that	SCONJ
ijtc-1273	207	9	cash	cash	NOUN
ijtc-1273	207	10	turnover	turnover	NOUN
ijtc-1273	207	11	on	on	ADP
ijtc-1273	207	12	liquidity	liquidity	NOUN
ijtc-1273	207	13	shows	show	VERB
ijtc-1273	207	14	that	that	SCONJ
ijtc-1273	207	15	if	if	SCONJ
ijtc-1273	207	16	cash	cash	NOUN
ijtc-1273	207	17	turnover	turnover	NOUN
ijtc-1273	207	18	increases	increase	NOUN
ijtc-1273	207	19	,	,	PUNCT
ijtc-1273	207	20	liquidity	liquidity	NOUN
ijtc-1273	207	21	will	will	AUX
ijtc-1273	207	22	be	be	AUX
ijtc-1273	207	23	lower	low	ADJ
ijtc-1273	207	24	and	and	CCONJ
ijtc-1273	207	25	vice	vice	ADV
ijtc-1273	207	26	versa	versa	ADV
ijtc-1273	207	27	.	.	PUNCT
ijtc-1273	208	1	in	in	ADP
ijtc-1273	208	2	the	the	DET
ijtc-1273	208	3	context	context	NOUN
ijtc-1273	208	4	of	of	ADP
ijtc-1273	208	5	regression	regression	NOUN
ijtc-1273	208	6	analysis	analysis	NOUN
ijtc-1273	208	7	,	,	PUNCT
ijtc-1273	208	8	this	this	PRON
ijtc-1273	208	9	means	mean	VERB
ijtc-1273	208	10	that	that	SCONJ
ijtc-1273	208	11	each	each	DET
ijtc-1273	208	12	unit	unit	NOUN
ijtc-1273	208	13	of	of	ADP
ijtc-1273	208	14	increase	increase	NOUN
ijtc-1273	208	15	or	or	CCONJ
ijtc-1273	208	16	decrease	decrease	NOUN
ijtc-1273	208	17	in	in	ADP
ijtc-1273	208	18	variable	variable	NOUN
ijtc-1273	208	19	x1	x1	PROPN
ijtc-1273	208	20	will	will	AUX
ijtc-1273	208	21	cause	cause	VERB
ijtc-1273	208	22	a	a	DET
ijtc-1273	208	23	change	change	NOUN
ijtc-1273	208	24	of	of	ADP
ijtc-1273	208	25	negative	negative	ADJ
ijtc-1273	208	26	regression	regression	NOUN
ijtc-1273	208	27	coefficient	coefficient	NOUN
ijtc-1273	208	28	in	in	ADP
ijtc-1273	208	29	the	the	DET
ijtc-1273	208	30	value	value	NOUN
ijtc-1273	208	31	of	of	ADP
ijtc-1273	208	32	the	the	DET
ijtc-1273	208	33	dependent	dependent	ADJ
ijtc-1273	208	34	variable	variable	ADJ
ijtc-1273	208	35	y.	y.	NOUN
ijtc-1273	208	36	cash	cash	NOUN
ijtc-1273	208	37	turnover	turnover	NOUN
ijtc-1273	208	38	is	be	AUX
ijtc-1273	208	39	one	one	NUM
ijtc-1273	208	40	measure	measure	NOUN
ijtc-1273	208	41	of	of	ADP
ijtc-1273	208	42	the	the	DET
ijtc-1273	208	43	return	return	NOUN
ijtc-1273	208	44	of	of	ADP
ijtc-1273	208	45	current	current	ADJ
ijtc-1273	208	46	assets	asset	NOUN
ijtc-1273	208	47	to	to	PART
ijtc-1273	208	48	cash	cash	VERB
ijtc-1273	208	49	through	through	ADP
ijtc-1273	208	50	sales	sale	NOUN
ijtc-1273	208	51	with	with	ADP
ijtc-1273	208	52	the	the	DET
ijtc-1273	208	53	company	company	NOUN
ijtc-1273	208	54	's	's	PART
ijtc-1273	208	55	ability	ability	NOUN
ijtc-1273	208	56	to	to	PART
ijtc-1273	208	57	meet	meet	VERB
ijtc-1273	208	58	its	its	PRON
ijtc-1273	208	59	short	short	ADJ
ijtc-1273	208	60	-	-	PUNCT
ijtc-1273	208	61	term	term	NOUN
ijtc-1273	208	62	obligations	obligation	NOUN
ijtc-1273	208	63	through	through	ADP
ijtc-1273	208	64	a	a	DET
ijtc-1273	208	65	certain	certain	ADJ
ijtc-1273	208	66	amount	amount	NOUN
ijtc-1273	208	67	of	of	ADP
ijtc-1273	208	68	cash	cash	NOUN
ijtc-1273	208	69	owned	own	VERB
ijtc-1273	208	70	by	by	ADP
ijtc-1273	208	71	the	the	DET
ijtc-1273	208	72	company	company	NOUN
ijtc-1273	208	73	,	,	PUNCT
ijtc-1273	208	74	this	this	DET
ijtc-1273	208	75	cash	cash	NOUN
ijtc-1273	208	76	turnover	turnover	NOUN
ijtc-1273	208	77	can	can	AUX
ijtc-1273	208	78	affect	affect	VERB
ijtc-1273	208	79	liquidity	liquidity	NOUN
ijtc-1273	208	80	.	.	PUNCT
ijtc-1273	209	1	although	although	SCONJ
ijtc-1273	209	2	cash	cash	NOUN
ijtc-1273	209	3	turnover	turnover	NOUN
ijtc-1273	209	4	owned	own	VERB
ijtc-1273	209	5	by	by	ADP
ijtc-1273	209	6	manufacturing	manufacture	VERB
ijtc-1273	209	7	sector	sector	NOUN
ijtc-1273	209	8	companies	company	NOUN
ijtc-1273	209	9	is	be	AUX
ijtc-1273	209	10	high	high	ADJ
ijtc-1273	209	11	,	,	PUNCT
ijtc-1273	209	12	there	there	PRON
ijtc-1273	209	13	are	be	VERB
ijtc-1273	209	14	factors	factor	NOUN
ijtc-1273	209	15	that	that	PRON
ijtc-1273	209	16	affect	affect	VERB
ijtc-1273	209	17	cash	cash	NOUN
ijtc-1273	209	18	turnover	turnover	NOUN
ijtc-1273	209	19	that	that	PRON
ijtc-1273	209	20	can	can	AUX
ijtc-1273	209	21	be	be	AUX
ijtc-1273	209	22	negative	negative	ADJ
ijtc-1273	209	23	to	to	ADP
ijtc-1273	209	24	liquidity	liquidity	NOUN
ijtc-1273	209	25	,	,	PUNCT
ijtc-1273	209	26	it	it	PRON
ijtc-1273	209	27	could	could	AUX
ijtc-1273	209	28	be	be	AUX
ijtc-1273	209	29	due	due	ADJ
ijtc-1273	209	30	to	to	ADP
ijtc-1273	209	31	factors	factor	NOUN
ijtc-1273	209	32	from	from	ADP
ijtc-1273	209	33	the	the	DET
ijtc-1273	209	34	ineffective	ineffective	ADJ
ijtc-1273	209	35	turnover	turnover	NOUN
ijtc-1273	209	36	of	of	ADP
ijtc-1273	209	37	receivables	receivables	NOUN
ijtc-1273	209	38	in	in	ADP
ijtc-1273	209	39	the	the	DET
ijtc-1273	209	40	company	company	NOUN
ijtc-1273	209	41	and	and	CCONJ
ijtc-1273	209	42	hoarding	hoard	VERB
ijtc-1273	209	43	inventory	inventory	NOUN
ijtc-1273	209	44	in	in	ADP
ijtc-1273	209	45	warehouses	warehouse	NOUN
ijtc-1273	209	46	that	that	PRON
ijtc-1273	209	47	can	can	AUX
ijtc-1273	209	48	not	not	PART
ijtc-1273	209	49	be	be	AUX
ijtc-1273	209	50	disbursed	disburse	VERB
ijtc-1273	209	51	into	into	ADP
ijtc-1273	209	52	cash	cash	NOUN
ijtc-1273	209	53	,	,	PUNCT
ijtc-1273	209	54	so	so	SCONJ
ijtc-1273	209	55	that	that	SCONJ
ijtc-1273	209	56	in	in	ADP
ijtc-1273	209	57	paying	pay	VERB
ijtc-1273	209	58	short	short	ADJ
ijtc-1273	209	59	-	-	PUNCT
ijtc-1273	209	60	term	term	NOUN
ijtc-1273	209	61	obligations	obligation	NOUN
ijtc-1273	209	62	the	the	DET
ijtc-1273	209	63	company	company	NOUN
ijtc-1273	209	64	is	be	AUX
ijtc-1273	209	65	unable	unable	ADJ
ijtc-1273	209	66	to	to	PART
ijtc-1273	209	67	pay	pay	VERB
ijtc-1273	209	68	its	its	PRON
ijtc-1273	209	69	debts	debt	NOUN
ijtc-1273	209	70	.	.	PUNCT
ijtc-1273	210	1	the	the	DET
ijtc-1273	210	2	effect	effect	NOUN
ijtc-1273	210	3	of	of	ADP
ijtc-1273	210	4	receivable	receivable	ADJ
ijtc-1273	210	5	turnover	turnover	NOUN
ijtc-1273	210	6	on	on	ADP
ijtc-1273	210	7	liquidity	liquidity	NOUN
ijtc-1273	210	8	based	base	VERB
ijtc-1273	210	9	on	on	ADP
ijtc-1273	210	10	the	the	DET
ijtc-1273	210	11	results	result	NOUN
ijtc-1273	210	12	of	of	ADP
ijtc-1273	210	13	table	table	NOUN
ijtc-1273	210	14	5	5	NUM
ijtc-1273	210	15	,	,	PUNCT
ijtc-1273	210	16	with	with	ADP
ijtc-1273	210	17	t	t	NOUN
ijtc-1273	210	18	value	value	NOUN
ijtc-1273	210	19	2.573	2.573	NUM
ijtc-1273	210	20	and	and	CCONJ
ijtc-1273	210	21	a	a	DET
ijtc-1273	210	22	significant	significant	ADJ
ijtc-1273	210	23	value	value	NOUN
ijtc-1273	210	24	(	(	PUNCT
ijtc-1273	210	25	0.011	0.011	NUM
ijtc-1273	210	26	<	<	NOUN
ijtc-1273	210	27	0.050	0.050	NUM
ijtc-1273	210	28	)	)	PUNCT
ijtc-1273	210	29	,	,	PUNCT
ijtc-1273	210	30	the	the	DET
ijtc-1273	210	31	results	result	NOUN
ijtc-1273	210	32	of	of	ADP
ijtc-1273	210	33	the	the	DET
ijtc-1273	210	34	test	test	NOUN
ijtc-1273	210	35	state	state	NOUN
ijtc-1273	210	36	a	a	DET
ijtc-1273	210	37	positive	positive	ADJ
ijtc-1273	210	38	and	and	CCONJ
ijtc-1273	210	39	significant	significant	ADJ
ijtc-1273	210	40	effect	effect	NOUN
ijtc-1273	210	41	,	,	PUNCT
ijtc-1273	210	42	this	this	PRON
ijtc-1273	210	43	is	be	AUX
ijtc-1273	210	44	in	in	ADP
ijtc-1273	210	45	accordance	accordance	NOUN
ijtc-1273	210	46	with	with	ADP
ijtc-1273	210	47	previous	previous	ADJ
ijtc-1273	210	48	research	research	NOUN
ijtc-1273	210	49	conducted	conduct	VERB
ijtc-1273	210	50	by	by	ADP
ijtc-1273	210	51	ramadani	ramadani	PROPN
ijtc-1273	210	52	et	et	PROPN
ijtc-1273	210	53	al	al	PROPN
ijtc-1273	210	54	.	.	PROPN
ijtc-1273	211	1	(	(	PUNCT
ijtc-1273	211	2	2023	2023	NUM
ijtc-1273	211	3	)	)	PUNCT
ijtc-1273	211	4	,	,	PUNCT
ijtc-1273	211	5	dinata	dinata	NOUN
ijtc-1273	211	6	(	(	PUNCT
ijtc-1273	211	7	2023	2023	NUM
ijtc-1273	211	8	)	)	PUNCT
ijtc-1273	211	9	,	,	PUNCT
ijtc-1273	211	10	ahmad	ahmad	PROPN
ijtc-1273	211	11	&	&	CCONJ
ijtc-1273	211	12	heru	heru	PROPN
ijtc-1273	211	13	(	(	PUNCT
ijtc-1273	211	14	2022	2022	NUM
ijtc-1273	211	15	)	)	PUNCT
ijtc-1273	211	16	,	,	PUNCT
ijtc-1273	211	17	suharti	suharti	PROPN
ijtc-1273	211	18	et	et	PROPN
ijtc-1273	211	19	al	al	PROPN
ijtc-1273	211	20	.	.	PROPN
ijtc-1273	212	1	(	(	PUNCT
ijtc-1273	212	2	2022	2022	NUM
ijtc-1273	212	3	)	)	PUNCT
ijtc-1273	212	4	,	,	PUNCT
ijtc-1273	212	5	carolin	carolin	PROPN
ijtc-1273	212	6	et	et	PROPN
ijtc-1273	212	7	al	al	PROPN
ijtc-1273	212	8	.	.	PROPN
ijtc-1273	213	1	(	(	PUNCT
ijtc-1273	213	2	2023	2023	NUM
ijtc-1273	213	3	)	)	PUNCT
ijtc-1273	213	4	and	and	CCONJ
ijtc-1273	213	5	rosalina	rosalina	PROPN
ijtc-1273	213	6	et	et	PROPN
ijtc-1273	213	7	al	al	PROPN
ijtc-1273	213	8	.	.	PROPN
ijtc-1273	214	1	(	(	PUNCT
ijtc-1273	214	2	2022	2022	NUM
ijtc-1273	214	3	)	)	PUNCT
ijtc-1273	214	4	.	.	PUNCT
ijtc-1273	215	1	so	so	ADV
ijtc-1273	215	2	partially	partially	ADV
ijtc-1273	215	3	it	it	PRON
ijtc-1273	215	4	can	can	AUX
ijtc-1273	215	5	be	be	AUX
ijtc-1273	215	6	concluded	conclude	VERB
ijtc-1273	215	7	that	that	SCONJ
ijtc-1273	215	8	accounts	account	VERB
ijtc-1273	215	9	receivable	receivable	ADJ
ijtc-1273	215	10	turnover	turnover	NOUN
ijtc-1273	215	11	has	have	VERB
ijtc-1273	215	12	a	a	DET
ijtc-1273	215	13	significant	significant	ADJ
ijtc-1273	215	14	positive	positive	ADJ
ijtc-1273	215	15	effect	effect	NOUN
ijtc-1273	215	16	on	on	ADP
ijtc-1273	215	17	liquidity	liquidity	NOUN
ijtc-1273	215	18	.	.	PUNCT
ijtc-1273	216	1	this	this	PRON
ijtc-1273	216	2	shows	show	VERB
ijtc-1273	216	3	that	that	SCONJ
ijtc-1273	216	4	changes	change	NOUN
ijtc-1273	216	5	in	in	ADP
ijtc-1273	216	6	accounts	account	NOUN
ijtc-1273	216	7	receivable	receivable	ADJ
ijtc-1273	216	8	turnover	turnover	NOUN
ijtc-1273	216	9	have	have	VERB
ijtc-1273	216	10	a	a	DET
ijtc-1273	216	11	significant	significant	ADJ
ijtc-1273	216	12	direct	direct	ADJ
ijtc-1273	216	13	impact	impact	NOUN
ijtc-1273	216	14	on	on	ADP
ijtc-1273	216	15	the	the	DET
ijtc-1273	216	16	company	company	NOUN
ijtc-1273	216	17	's	's	PART
ijtc-1273	216	18	ability	ability	NOUN
ijtc-1273	216	19	to	to	PART
ijtc-1273	216	20	meet	meet	VERB
ijtc-1273	216	21	short	short	ADJ
ijtc-1273	216	22	-	-	PUNCT
ijtc-1273	216	23	term	term	NOUN
ijtc-1273	216	24	obligations	obligation	NOUN
ijtc-1273	216	25	.	.	PUNCT
ijtc-1273	217	1	the	the	DET
ijtc-1273	217	2	level	level	NOUN
ijtc-1273	217	3	of	of	ADP
ijtc-1273	217	4	liquidity	liquidity	NOUN
ijtc-1273	217	5	of	of	ADP
ijtc-1273	217	6	a	a	DET
ijtc-1273	217	7	company	company	NOUN
ijtc-1273	217	8	is	be	AUX
ijtc-1273	217	9	influenced	influence	VERB
ijtc-1273	217	10	by	by	ADP
ijtc-1273	217	11	its	its	PRON
ijtc-1273	217	12	accounts	account	NOUN
ijtc-1273	217	13	receivable	receivable	ADJ
ijtc-1273	217	14	turnover	turnover	NOUN
ijtc-1273	217	15	.	.	PUNCT
ijtc-1273	218	1	if	if	SCONJ
ijtc-1273	218	2	the	the	DET
ijtc-1273	218	3	level	level	NOUN
ijtc-1273	218	4	of	of	ADP
ijtc-1273	218	5	accounts	account	NOUN
ijtc-1273	218	6	receivable	receivable	ADJ
ijtc-1273	218	7	turnover	turnover	NOUN
ijtc-1273	218	8	has	have	VERB
ijtc-1273	218	9	a	a	DET
ijtc-1273	218	10	high	high	ADJ
ijtc-1273	218	11	value	value	NOUN
ijtc-1273	218	12	,	,	PUNCT
ijtc-1273	218	13	the	the	DET
ijtc-1273	218	14	possibility	possibility	NOUN
ijtc-1273	218	15	of	of	ADP
ijtc-1273	218	16	a	a	DET
ijtc-1273	218	17	receivable	receivable	NOUN
ijtc-1273	218	18	being	being	AUX
ijtc-1273	218	19	collected	collect	VERB
ijtc-1273	218	20	quickly	quickly	ADV
ijtc-1273	218	21	is	be	AUX
ijtc-1273	218	22	also	also	ADV
ijtc-1273	218	23	high	high	ADJ
ijtc-1273	218	24	.	.	PUNCT
ijtc-1273	219	1	thus	thus	ADV
ijtc-1273	219	2	the	the	PRON
ijtc-1273	219	3	faster	fast	ADV
ijtc-1273	219	4	the	the	DET
ijtc-1273	219	5	company	company	NOUN
ijtc-1273	219	6	turns	turn	VERB
ijtc-1273	219	7	it	it	PRON
ijtc-1273	219	8	into	into	ADP
ijtc-1273	219	9	cash	cash	NOUN
ijtc-1273	219	10	,	,	PUNCT
ijtc-1273	219	11	and	and	CCONJ
ijtc-1273	219	12	the	the	DET
ijtc-1273	219	13	company	company	NOUN
ijtc-1273	219	14	's	's	PART
ijtc-1273	219	15	ability	ability	NOUN
ijtc-1273	219	16	to	to	PART
ijtc-1273	219	17	pay	pay	VERB
ijtc-1273	219	18	off	off	ADP
ijtc-1273	219	19	its	its	PRON
ijtc-1273	219	20	short	short	ADJ
ijtc-1273	219	21	-	-	PUNCT
ijtc-1273	219	22	term	term	NOUN
ijtc-1273	219	23	debt	debt	NOUN
ijtc-1273	219	24	will	will	AUX
ijtc-1273	219	25	also	also	ADV
ijtc-1273	219	26	increase	increase	VERB
ijtc-1273	219	27	.	.	PUNCT
ijtc-1273	220	1	in	in	ADP
ijtc-1273	220	2	addition	addition	NOUN
ijtc-1273	220	3	,	,	PUNCT
ijtc-1273	220	4	the	the	DET
ijtc-1273	220	5	company	company	NOUN
ijtc-1273	220	6	will	will	AUX
ijtc-1273	220	7	also	also	ADV
ijtc-1273	220	8	avoid	avoid	VERB
ijtc-1273	220	9	the	the	DET
ijtc-1273	220	10	risk	risk	NOUN
ijtc-1273	220	11	of	of	ADP
ijtc-1273	220	12	uncollectible	uncollectible	ADJ
ijtc-1273	220	13	receivables	receivables	NOUN
ijtc-1273	220	14	and	and	CCONJ
ijtc-1273	220	15	reduce	reduce	VERB
ijtc-1273	220	16	the	the	DET
ijtc-1273	220	17	company	company	NOUN
ijtc-1273	220	18	's	's	PART
ijtc-1273	220	19	loss	loss	NOUN
ijtc-1273	220	20	burden	burden	NOUN
ijtc-1273	220	21	.	.	PUNCT
ijtc-1273	221	1	this	this	PRON
ijtc-1273	221	2	will	will	AUX
ijtc-1273	221	3	provide	provide	VERB
ijtc-1273	221	4	a	a	DET
ijtc-1273	221	5	positive	positive	ADJ
ijtc-1273	221	6	signal	signal	NOUN
ijtc-1273	221	7	for	for	ADP
ijtc-1273	221	8	investors	investor	NOUN
ijtc-1273	221	9	and	and	CCONJ
ijtc-1273	221	10	users	user	NOUN
ijtc-1273	221	11	of	of	ADP
ijtc-1273	221	12	financial	financial	ADJ
ijtc-1273	221	13	statements	statement	NOUN
ijtc-1273	221	14	.	.	PUNCT
ijtc-1273	222	1	the	the	DET
ijtc-1273	222	2	effect	effect	NOUN
ijtc-1273	222	3	of	of	ADP
ijtc-1273	222	4	inventory	inventory	NOUN
ijtc-1273	222	5	turnover	turnover	NOUN
ijtc-1273	222	6	on	on	ADP
ijtc-1273	222	7	liquidity	liquidity	NOUN
ijtc-1273	222	8	based	base	VERB
ijtc-1273	222	9	on	on	ADP
ijtc-1273	222	10	the	the	DET
ijtc-1273	222	11	results	result	NOUN
ijtc-1273	222	12	from	from	ADP
ijtc-1273	222	13	table	table	NOUN
ijtc-1273	222	14	5	5	NUM
ijtc-1273	222	15	with	with	ADP
ijtc-1273	222	16	t	t	NOUN
ijtc-1273	222	17	value	value	NOUN
ijtc-1273	222	18	-2.068	-2.068	PUNCT
ijtc-1273	222	19	and	and	CCONJ
ijtc-1273	222	20	a	a	DET
ijtc-1273	222	21	significant	significant	ADJ
ijtc-1273	222	22	value	value	NOUN
ijtc-1273	222	23	(	(	PUNCT
ijtc-1273	222	24	0.040	0.040	NUM
ijtc-1273	222	25	<	<	X
ijtc-1273	222	26	0.050	0.050	NUM
ijtc-1273	222	27	)	)	PUNCT
ijtc-1273	222	28	.	.	PUNCT
ijtc-1273	223	1	then	then	ADV
ijtc-1273	223	2	partially	partially	ADV
ijtc-1273	223	3	the	the	DET
ijtc-1273	223	4	independent	independent	ADJ
ijtc-1273	223	5	variable	variable	ADJ
ijtc-1273	223	6	inventory	inventory	NOUN
ijtc-1273	223	7	turnover	turnover	NOUN
ijtc-1273	223	8	is	be	AUX
ijtc-1273	223	9	significantly	significantly	ADV
ijtc-1273	223	10	negative	negative	ADJ
ijtc-1273	223	11	on	on	ADP
ijtc-1273	223	12	the	the	DET
ijtc-1273	223	13	dependent	dependent	ADJ
ijtc-1273	223	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	NOUN
ijtc-1273	223	15	the	the	DET
ijtc-1273	223	16	effect	effect	NOUN
ijtc-1273	223	17	of	of	ADP
ijtc-1273	223	18	cash	cash	NOUN
ijtc-1273	223	19	turnover	turnover	NOUN
ijtc-1273	223	20	,	,	PUNCT
ijtc-1273	223	21	receivables	receivables	NOUN
ijtc-1273	223	22	and	and	CCONJ
ijtc-1273	223	23	inventory	inventory	NOUN
ijtc-1273	223	24	on	on	ADP
ijtc-1273	223	25	the	the	DET
ijtc-1273	223	26	liquidity	liquidity	NOUN
ijtc-1273	223	27	of	of	ADP
ijtc-1273	223	28	manufacturing	manufacturing	NOUN
ijtc-1273	223	29	companies	company	NOUN
ijtc-1273	223	30	on	on	ADP
ijtc-1273	223	31	the	the	DET
ijtc-1273	223	32	indonesian	indonesian	ADJ
ijtc-1273	223	33	stock	stock	PROPN
ijtc-1273	223	34	exchange	exchange	PROPN
ijtc-1273	223	35	for	for	ADP
ijtc-1273	223	36	the	the	DET
ijtc-1273	223	37	2018	2018	NUM
ijtc-1273	223	38	-	-	SYM
ijtc-1273	223	39	2022	2022	NUM
ijtc-1273	223	40	period	period	NOUN
ijtc-1273	223	41	muhajiroh	muhajiroh	NOUN
ijtc-1273	223	42	and	and	CCONJ
ijtc-1273	223	43	kamila	kamila	PROPN
ijtc-1273	224	1	632	632	NUM
ijtc-1273	225	1	|	|	CCONJ
ijtc-1273	225	2	ilomata	ilomata	PROPN
ijtc-1273	225	3	international	international	ADJ
ijtc-1273	225	4	journal	journal	NOUN
ijtc-1273	225	5	of	of	ADP
ijtc-1273	225	6	tax	tax	PROPN
ijtc-1273	225	7	&	&	CCONJ
ijtc-1273	225	8	accounting	account	VERB
ijtc-1273	225	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	225	10	variable	variable	ADJ
ijtc-1273	225	11	liquidity	liquidity	NOUN
ijtc-1273	225	12	.	.	PUNCT
ijtc-1273	226	1	this	this	PRON
ijtc-1273	226	2	is	be	AUX
ijtc-1273	226	3	in	in	ADP
ijtc-1273	226	4	accordance	accordance	NOUN
ijtc-1273	226	5	with	with	ADP
ijtc-1273	226	6	previous	previous	ADJ
ijtc-1273	226	7	research	research	NOUN
ijtc-1273	226	8	conducted	conduct	VERB
ijtc-1273	226	9	by	by	ADP
ijtc-1273	226	10	sunardi	sunardi	PROPN
ijtc-1273	226	11	et	et	PROPN
ijtc-1273	226	12	al	al	PROPN
ijtc-1273	226	13	.	.	PROPN
ijtc-1273	227	1	(	(	PUNCT
ijtc-1273	227	2	2021	2021	NUM
ijtc-1273	227	3	)	)	PUNCT
ijtc-1273	227	4	,	,	PUNCT
ijtc-1273	227	5	maulana	maulana	PROPN
ijtc-1273	227	6	(	(	PUNCT
ijtc-1273	227	7	2022	2022	NUM
ijtc-1273	227	8	)	)	PUNCT
ijtc-1273	227	9	,	,	PUNCT
ijtc-1273	227	10	suharti	suharti	PROPN
ijtc-1273	227	11	et	et	PROPN
ijtc-1273	227	12	al	al	PROPN
ijtc-1273	227	13	.	.	PROPN
ijtc-1273	228	1	(	(	PUNCT
ijtc-1273	228	2	2022	2022	NUM
ijtc-1273	228	3	)	)	PUNCT
ijtc-1273	228	4	,	,	PUNCT
ijtc-1273	228	5	septiyana	septiyana	PROPN
ijtc-1273	228	6	(	(	PUNCT
ijtc-1273	228	7	2020	2020	NUM
ijtc-1273	228	8	)	)	PUNCT
ijtc-1273	228	9	and	and	CCONJ
ijtc-1273	228	10	ahmad	ahmad	PROPN
ijtc-1273	228	11	&	&	CCONJ
ijtc-1273	228	12	heru	heru	PROPN
ijtc-1273	228	13	(	(	PUNCT
ijtc-1273	228	14	2022	2022	NUM
ijtc-1273	228	15	)	)	PUNCT
ijtc-1273	228	16	,	,	PUNCT
ijtc-1273	228	17	so	so	CCONJ
ijtc-1273	228	18	the	the	DET
ijtc-1273	228	19	partial	partial	ADJ
ijtc-1273	228	20	results	result	NOUN
ijtc-1273	228	21	of	of	ADP
ijtc-1273	228	22	inventory	inventory	NOUN
ijtc-1273	228	23	turnover	turnover	NOUN
ijtc-1273	228	24	have	have	VERB
ijtc-1273	228	25	a	a	DET
ijtc-1273	228	26	negative	negative	ADJ
ijtc-1273	228	27	and	and	CCONJ
ijtc-1273	228	28	significant	significant	ADJ
ijtc-1273	228	29	effect	effect	NOUN
ijtc-1273	228	30	on	on	ADP
ijtc-1273	228	31	liquidity	liquidity	NOUN
ijtc-1273	228	32	,	,	PUNCT
ijtc-1273	228	33	indicating	indicate	VERB
ijtc-1273	228	34	that	that	SCONJ
ijtc-1273	228	35	changes	change	NOUN
ijtc-1273	228	36	in	in	ADP
ijtc-1273	228	37	inventory	inventory	NOUN
ijtc-1273	228	38	turnover	turnover	NOUN
ijtc-1273	228	39	have	have	VERB
ijtc-1273	228	40	the	the	DET
ijtc-1273	228	41	opposite	opposite	ADJ
ijtc-1273	228	42	effect	effect	NOUN
ijtc-1273	228	43	.	.	PUNCT
ijtc-1273	229	1	where	where	SCONJ
ijtc-1273	229	2	inventory	inventory	NOUN
ijtc-1273	229	3	turnover	turnover	NOUN
ijtc-1273	229	4	increases	increase	NOUN
ijtc-1273	229	5	,	,	PUNCT
ijtc-1273	229	6	liquidity	liquidity	NOUN
ijtc-1273	229	7	decreases	decrease	VERB
ijtc-1273	229	8	.	.	PUNCT
ijtc-1273	230	1	inventory	inventory	NOUN
ijtc-1273	230	2	turnover	turnover	NOUN
ijtc-1273	230	3	shows	show	VERB
ijtc-1273	230	4	the	the	DET
ijtc-1273	230	5	results	result	NOUN
ijtc-1273	230	6	that	that	PRON
ijtc-1273	230	7	the	the	PRON
ijtc-1273	230	8	higher	high	ADJ
ijtc-1273	230	9	the	the	DET
ijtc-1273	230	10	inventory	inventory	NOUN
ijtc-1273	230	11	turnover	turnover	NOUN
ijtc-1273	230	12	rate	rate	NOUN
ijtc-1273	230	13	,	,	PUNCT
ijtc-1273	230	14	the	the	PRON
ijtc-1273	230	15	lower	low	ADJ
ijtc-1273	230	16	the	the	DET
ijtc-1273	230	17	rate	rate	NOUN
ijtc-1273	230	18	of	of	ADP
ijtc-1273	230	19	return	return	NOUN
ijtc-1273	230	20	on	on	ADP
ijtc-1273	230	21	a	a	DET
ijtc-1273	230	22	company	company	NOUN
ijtc-1273	230	23	's	's	PART
ijtc-1273	230	24	short	short	ADJ
ijtc-1273	230	25	-	-	PUNCT
ijtc-1273	230	26	term	term	NOUN
ijtc-1273	230	27	obligations	obligation	NOUN
ijtc-1273	230	28	.	.	PUNCT
ijtc-1273	231	1	that	that	SCONJ
ijtc-1273	231	2	the	the	DET
ijtc-1273	231	3	company	company	NOUN
ijtc-1273	231	4	may	may	AUX
ijtc-1273	231	5	experience	experience	VERB
ijtc-1273	231	6	difficulty	difficulty	NOUN
ijtc-1273	231	7	in	in	ADP
ijtc-1273	231	8	managing	manage	VERB
ijtc-1273	231	9	cash	cash	NOUN
ijtc-1273	231	10	flow	flow	NOUN
ijtc-1273	231	11	and	and	CCONJ
ijtc-1273	231	12	inventory	inventory	NOUN
ijtc-1273	231	13	effectively	effectively	ADV
ijtc-1273	231	14	.	.	PUNCT
ijtc-1273	232	1	these	these	DET
ijtc-1273	232	2	factors	factor	NOUN
ijtc-1273	232	3	suggest	suggest	VERB
ijtc-1273	232	4	that	that	SCONJ
ijtc-1273	232	5	even	even	ADV
ijtc-1273	232	6	if	if	SCONJ
ijtc-1273	232	7	inventory	inventory	NOUN
ijtc-1273	232	8	moves	move	VERB
ijtc-1273	232	9	quickly	quickly	ADV
ijtc-1273	232	10	,	,	PUNCT
ijtc-1273	232	11	it	it	PRON
ijtc-1273	232	12	is	be	AUX
ijtc-1273	232	13	not	not	PART
ijtc-1273	232	14	always	always	ADV
ijtc-1273	232	15	due	due	ADJ
ijtc-1273	232	16	to	to	ADP
ijtc-1273	232	17	increased	increase	VERB
ijtc-1273	232	18	liquidity	liquidity	NOUN
ijtc-1273	232	19	,	,	PUNCT
ijtc-1273	232	20	especially	especially	ADV
ijtc-1273	232	21	if	if	SCONJ
ijtc-1273	232	22	sales	sale	NOUN
ijtc-1273	232	23	do	do	AUX
ijtc-1273	232	24	not	not	PART
ijtc-1273	232	25	generate	generate	VERB
ijtc-1273	232	26	sufficient	sufficient	ADJ
ijtc-1273	232	27	cash	cash	NOUN
ijtc-1273	232	28	or	or	CCONJ
ijtc-1273	232	29	if	if	SCONJ
ijtc-1273	232	30	short	short	ADJ
ijtc-1273	232	31	-	-	PUNCT
ijtc-1273	232	32	term	term	NOUN
ijtc-1273	232	33	debt	debt	NOUN
ijtc-1273	232	34	increases	increase	NOUN
ijtc-1273	232	35	to	to	PART
ijtc-1273	232	36	support	support	VERB
ijtc-1273	232	37	inventory	inventory	NOUN
ijtc-1273	232	38	purchases	purchase	NOUN
ijtc-1273	232	39	.	.	PUNCT
ijtc-1273	233	1	companies	company	NOUN
ijtc-1273	233	2	need	need	VERB
ijtc-1273	233	3	to	to	PART
ijtc-1273	233	4	optimize	optimize	VERB
ijtc-1273	233	5	inventory	inventory	NOUN
ijtc-1273	233	6	and	and	CCONJ
ijtc-1273	233	7	cash	cash	NOUN
ijtc-1273	233	8	flow	flow	NOUN
ijtc-1273	233	9	management	management	NOUN
ijtc-1273	233	10	strategies	strategy	NOUN
ijtc-1273	233	11	to	to	PART
ijtc-1273	233	12	ensure	ensure	VERB
ijtc-1273	233	13	better	well	ADJ
ijtc-1273	233	14	short	short	ADJ
ijtc-1273	233	15	-	-	PUNCT
ijtc-1273	233	16	term	term	NOUN
ijtc-1273	233	17	financial	financial	ADJ
ijtc-1273	233	18	health	health	NOUN
ijtc-1273	233	19	.	.	PUNCT
ijtc-1273	234	1	conclusion	conclusion	NOUN
ijtc-1273	234	2	the	the	DET
ijtc-1273	234	3	results	result	NOUN
ijtc-1273	234	4	of	of	ADP
ijtc-1273	234	5	the	the	DET
ijtc-1273	234	6	classical	classical	ADJ
ijtc-1273	234	7	assumption	assumption	NOUN
ijtc-1273	234	8	test	test	NOUN
ijtc-1273	234	9	which	which	PRON
ijtc-1273	234	10	consists	consist	VERB
ijtc-1273	234	11	of	of	ADP
ijtc-1273	234	12	four	four	NUM
ijtc-1273	234	13	tests	test	NOUN
ijtc-1273	234	14	,	,	PUNCT
ijtc-1273	234	15	namely	namely	ADV
ijtc-1273	234	16	for	for	ADP
ijtc-1273	234	17	the	the	DET
ijtc-1273	234	18	normality	normality	NOUN
ijtc-1273	234	19	test	test	NOUN
ijtc-1273	234	20	the	the	DET
ijtc-1273	234	21	data	data	NOUN
ijtc-1273	234	22	is	be	AUX
ijtc-1273	234	23	declared	declare	VERB
ijtc-1273	234	24	normal	normal	ADJ
ijtc-1273	234	25	(	(	PUNCT
ijtc-1273	234	26	0.200	0.200	NUM
ijtc-1273	234	27	>	>	NUM
ijtc-1273	234	28	0.050	0.050	NUM
ijtc-1273	234	29	)	)	PUNCT
ijtc-1273	234	30	,	,	PUNCT
ijtc-1273	234	31	the	the	DET
ijtc-1273	234	32	multicollinearity	multicollinearity	NOUN
ijtc-1273	234	33	test	test	NOUN
ijtc-1273	234	34	states	state	VERB
ijtc-1273	234	35	that	that	SCONJ
ijtc-1273	234	36	there	there	PRON
ijtc-1273	234	37	is	be	VERB
ijtc-1273	234	38	no	no	DET
ijtc-1273	234	39	multicollinearity	multicollinearity	NOUN
ijtc-1273	234	40	,	,	PUNCT
ijtc-1273	234	41	the	the	DET
ijtc-1273	234	42	tolerance	tolerance	NOUN
ijtc-1273	234	43	value	value	NOUN
ijtc-1273	234	44	is	be	AUX
ijtc-1273	234	45	more	more	ADJ
ijtc-1273	234	46	than	than	ADP
ijtc-1273	234	47	0.1	0.1	NUM
ijtc-1273	234	48	and	and	CCONJ
ijtc-1273	234	49	for	for	ADP
ijtc-1273	234	50	the	the	DET
ijtc-1273	234	51	vif	vif	NOUN
ijtc-1273	234	52	value	value	NOUN
ijtc-1273	234	53	it	it	PRON
ijtc-1273	234	54	does	do	AUX
ijtc-1273	234	55	not	not	PART
ijtc-1273	234	56	exceed	exceed	VERB
ijtc-1273	234	57	10	10	NUM
ijtc-1273	234	58	,	,	PUNCT
ijtc-1273	234	59	for	for	ADP
ijtc-1273	234	60	the	the	DET
ijtc-1273	234	61	heteroscedastic	heteroscedastic	ADJ
ijtc-1273	234	62	test	test	NOUN
ijtc-1273	234	63	the	the	DET
ijtc-1273	234	64	graph	graph	NOUN
ijtc-1273	234	65	points	point	NOUN
ijtc-1273	234	66	are	be	AUX
ijtc-1273	234	67	spread	spread	VERB
ijtc-1273	234	68	and	and	CCONJ
ijtc-1273	234	69	below	below	ADV
ijtc-1273	234	70	0	0	NUM
ijtc-1273	235	1	then	then	ADV
ijtc-1273	235	2	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1273	235	3	does	do	AUX
ijtc-1273	235	4	not	not	PART
ijtc-1273	235	5	occur	occur	VERB
ijtc-1273	235	6	,	,	PUNCT
ijtc-1273	235	7	the	the	DET
ijtc-1273	235	8	autocorrelation	autocorrelation	NOUN
ijtc-1273	235	9	test	test	NOUN
ijtc-1273	235	10	states	state	VERB
ijtc-1273	235	11	that	that	SCONJ
ijtc-1273	235	12	there	there	PRON
ijtc-1273	235	13	is	be	VERB
ijtc-1273	235	14	no	no	DET
ijtc-1273	235	15	positive	positive	ADJ
ijtc-1273	235	16	and	and	CCONJ
ijtc-1273	235	17	negative	negative	ADJ
ijtc-1273	235	18	autocorrelation	autocorrelation	NOUN
ijtc-1273	235	19	with	with	ADP
ijtc-1273	235	20	the	the	DET
ijtc-1273	235	21	decision	decision	NOUN
ijtc-1273	235	22	not	not	PART
ijtc-1273	235	23	being	be	AUX
ijtc-1273	235	24	rejected	reject	VERB
ijtc-1273	235	25	because	because	SCONJ
ijtc-1273	235	26	du	du	PROPN
ijtc-1273	235	27	<	<	X
ijtc-1273	235	28	dw<4	dw<4	PROPN
ijtc-1273	235	29	-	-	PUNCT
ijtc-1273	235	30	du	du	PROPN
ijtc-1273	235	31	(	(	PUNCT
ijtc-1273	235	32	1.7741<1.785<2.2259	1.7741<1.785<2.2259	NUM
ijtc-1273	235	33	)	)	PUNCT
ijtc-1273	235	34	.	.	PUNCT
ijtc-1273	236	1	the	the	DET
ijtc-1273	236	2	coefficient	coefficient	NOUN
ijtc-1273	236	3	of	of	ADP
ijtc-1273	236	4	determination	determination	NOUN
ijtc-1273	236	5	test	test	NOUN
ijtc-1273	236	6	shows	show	VERB
ijtc-1273	236	7	0.056	0.056	NUM
ijtc-1273	236	8	,	,	PUNCT
ijtc-1273	236	9	so	so	SCONJ
ijtc-1273	236	10	the	the	DET
ijtc-1273	236	11	independent	independent	ADJ
ijtc-1273	236	12	and	and	CCONJ
ijtc-1273	236	13	dependent	dependent	ADJ
ijtc-1273	236	14	variables	variable	NOUN
ijtc-1273	236	15	can	can	AUX
ijtc-1273	236	16	be	be	AUX
ijtc-1273	236	17	explained	explain	VERB
ijtc-1273	236	18	by	by	ADP
ijtc-1273	236	19	other	other	ADJ
ijtc-1273	236	20	variables	variable	NOUN
ijtc-1273	236	21	(	(	PUNCT
ijtc-1273	236	22	56	56	NUM
ijtc-1273	236	23	%	%	NOUN
ijtc-1273	236	24	and	and	CCONJ
ijtc-1273	236	25	44	44	NUM
ijtc-1273	236	26	%	%	NOUN
ijtc-1273	236	27	)	)	PUNCT
ijtc-1273	236	28	.	.	PUNCT
ijtc-1273	237	1	hypothesis	hypothesis	NOUN
ijtc-1273	237	2	t	t	PROPN
ijtc-1273	237	3	test	test	NOUN
ijtc-1273	237	4	1	1	NUM
ijtc-1273	237	5	has	have	VERB
ijtc-1273	237	6	a	a	DET
ijtc-1273	237	7	sig	sig	NOUN
ijtc-1273	237	8	value	value	NOUN
ijtc-1273	237	9	(	(	PUNCT
ijtc-1273	237	10	0.000	0.000	NUM
ijtc-1273	237	11	<	<	X
ijtc-1273	237	12	0.050	0.050	NUM
ijtc-1273	237	13	)	)	PUNCT
ijtc-1273	237	14	and	and	CCONJ
ijtc-1273	237	15	the	the	DET
ijtc-1273	237	16	calculated	calculate	VERB
ijtc-1273	237	17	t	t	NOUN
ijtc-1273	237	18	value	value	NOUN
ijtc-1273	237	19	is	be	AUX
ijtc-1273	237	20	-8.444	-8.444	PRON
ijtc-1273	237	21	,	,	PUNCT
ijtc-1273	237	22	then	then	ADV
ijtc-1273	237	23	cash	cash	NOUN
ijtc-1273	237	24	turnover	turnover	NOUN
ijtc-1273	237	25	has	have	VERB
ijtc-1273	237	26	a	a	DET
ijtc-1273	237	27	negative	negative	ADJ
ijtc-1273	237	28	and	and	CCONJ
ijtc-1273	237	29	significant	significant	ADJ
ijtc-1273	237	30	effect	effect	NOUN
ijtc-1273	237	31	on	on	ADP
ijtc-1273	237	32	liquidity	liquidity	NOUN
ijtc-1273	237	33	.	.	PUNCT
ijtc-1273	238	1	factors	factor	NOUN
ijtc-1273	238	2	that	that	PRON
ijtc-1273	238	3	cause	cause	VERB
ijtc-1273	238	4	cash	cash	NOUN
ijtc-1273	238	5	turnover	turnover	NOUN
ijtc-1273	238	6	to	to	PART
ijtc-1273	238	7	have	have	VERB
ijtc-1273	238	8	a	a	DET
ijtc-1273	238	9	negative	negative	ADJ
ijtc-1273	238	10	effect	effect	NOUN
ijtc-1273	238	11	could	could	AUX
ijtc-1273	238	12	be	be	AUX
ijtc-1273	238	13	due	due	ADJ
ijtc-1273	238	14	to	to	ADP
ijtc-1273	238	15	inefficient	inefficient	ADJ
ijtc-1273	238	16	accounts	account	NOUN
ijtc-1273	238	17	receivable	receivable	ADJ
ijtc-1273	238	18	turnover	turnover	NOUN
ijtc-1273	238	19	and	and	CCONJ
ijtc-1273	238	20	the	the	DET
ijtc-1273	238	21	accumulation	accumulation	NOUN
ijtc-1273	238	22	of	of	ADP
ijtc-1273	238	23	inventory	inventory	NOUN
ijtc-1273	238	24	in	in	ADP
ijtc-1273	238	25	the	the	DET
ijtc-1273	238	26	warehouse	warehouse	NOUN
ijtc-1273	238	27	so	so	SCONJ
ijtc-1273	238	28	that	that	SCONJ
ijtc-1273	238	29	it	it	PRON
ijtc-1273	238	30	can	can	AUX
ijtc-1273	238	31	not	not	PART
ijtc-1273	238	32	be	be	AUX
ijtc-1273	238	33	converted	convert	VERB
ijtc-1273	238	34	into	into	ADP
ijtc-1273	238	35	cash	cash	NOUN
ijtc-1273	238	36	.	.	PUNCT
ijtc-1273	239	1	hypothesis	hypothesis	NOUN
ijtc-1273	239	2	t	t	PROPN
ijtc-1273	239	3	test	test	NOUN
ijtc-1273	239	4	2	2	NUM
ijtc-1273	239	5	has	have	VERB
ijtc-1273	239	6	a	a	DET
ijtc-1273	239	7	sig	sig	NOUN
ijtc-1273	239	8	value	value	NOUN
ijtc-1273	239	9	(	(	PUNCT
ijtc-1273	239	10	0.011	0.011	NUM
ijtc-1273	239	11	<	<	X
ijtc-1273	239	12	0.050	0.050	NUM
ijtc-1273	239	13	)	)	PUNCT
ijtc-1273	239	14	and	and	CCONJ
ijtc-1273	239	15	a	a	DET
ijtc-1273	239	16	calculated	calculate	VERB
ijtc-1273	239	17	t	t	NOUN
ijtc-1273	239	18	value	value	NOUN
ijtc-1273	239	19	of	of	ADP
ijtc-1273	239	20	2.573	2.573	NUM
ijtc-1273	239	21	,	,	PUNCT
ijtc-1273	239	22	so	so	ADV
ijtc-1273	239	23	receivables	receivables	NOUN
ijtc-1273	239	24	turnover	turnover	NOUN
ijtc-1273	239	25	has	have	VERB
ijtc-1273	239	26	a	a	DET
ijtc-1273	239	27	positive	positive	ADJ
ijtc-1273	239	28	and	and	CCONJ
ijtc-1273	239	29	significant	significant	ADJ
ijtc-1273	239	30	effect	effect	NOUN
ijtc-1273	239	31	on	on	ADP
ijtc-1273	239	32	liquidity	liquidity	NOUN
ijtc-1273	239	33	.	.	PUNCT
ijtc-1273	240	1	this	this	PRON
ijtc-1273	240	2	means	mean	VERB
ijtc-1273	240	3	that	that	SCONJ
ijtc-1273	240	4	the	the	DET
ijtc-1273	240	5	level	level	NOUN
ijtc-1273	240	6	of	of	ADP
ijtc-1273	240	7	liquidity	liquidity	NOUN
ijtc-1273	240	8	of	of	ADP
ijtc-1273	240	9	a	a	DET
ijtc-1273	240	10	company	company	NOUN
ijtc-1273	240	11	is	be	AUX
ijtc-1273	240	12	influenced	influence	VERB
ijtc-1273	240	13	by	by	ADP
ijtc-1273	240	14	its	its	PRON
ijtc-1273	240	15	receivables	receivables	NOUN
ijtc-1273	240	16	turnover	turnover	NOUN
ijtc-1273	240	17	.	.	PUNCT
ijtc-1273	241	1	if	if	SCONJ
ijtc-1273	241	2	the	the	DET
ijtc-1273	241	3	receivables	receivables	NOUN
ijtc-1273	241	4	turnover	turnover	NOUN
ijtc-1273	241	5	rate	rate	NOUN
ijtc-1273	241	6	has	have	VERB
ijtc-1273	241	7	a	a	DET
ijtc-1273	241	8	high	high	ADJ
ijtc-1273	241	9	value	value	NOUN
ijtc-1273	241	10	then	then	ADV
ijtc-1273	241	11	the	the	DET
ijtc-1273	241	12	possibility	possibility	NOUN
ijtc-1273	241	13	that	that	SCONJ
ijtc-1273	241	14	a	a	DET
ijtc-1273	241	15	receivable	receivable	NOUN
ijtc-1273	241	16	can	can	AUX
ijtc-1273	241	17	be	be	AUX
ijtc-1273	241	18	collected	collect	VERB
ijtc-1273	241	19	quickly	quickly	ADV
ijtc-1273	241	20	is	be	AUX
ijtc-1273	241	21	also	also	ADV
ijtc-1273	241	22	high	high	ADJ
ijtc-1273	241	23	.	.	PUNCT
ijtc-1273	242	1	hypothesis	hypothesis	NOUN
ijtc-1273	242	2	t	t	PROPN
ijtc-1273	242	3	test	test	NOUN
ijtc-1273	242	4	3	3	NUM
ijtc-1273	242	5	has	have	VERB
ijtc-1273	242	6	a	a	DET
ijtc-1273	242	7	sig	sig	NOUN
ijtc-1273	242	8	value	value	NOUN
ijtc-1273	242	9	(	(	PUNCT
ijtc-1273	242	10	0.040	0.040	NUM
ijtc-1273	242	11	<	<	X
ijtc-1273	242	12	0.050	0.050	NUM
ijtc-1273	242	13	)	)	PUNCT
ijtc-1273	242	14	and	and	CCONJ
ijtc-1273	242	15	a	a	DET
ijtc-1273	242	16	calculated	calculate	VERB
ijtc-1273	242	17	t	t	NOUN
ijtc-1273	242	18	value	value	NOUN
ijtc-1273	242	19	of	of	ADP
ijtc-1273	242	20	-2.068	-2.068	NUM
ijtc-1273	242	21	,	,	PUNCT
ijtc-1273	242	22	then	then	ADV
ijtc-1273	242	23	inventory	inventory	NOUN
ijtc-1273	242	24	turnover	turnover	NOUN
ijtc-1273	242	25	has	have	VERB
ijtc-1273	242	26	a	a	DET
ijtc-1273	242	27	negative	negative	ADJ
ijtc-1273	242	28	and	and	CCONJ
ijtc-1273	242	29	significant	significant	ADJ
ijtc-1273	242	30	effect	effect	NOUN
ijtc-1273	242	31	on	on	ADP
ijtc-1273	242	32	liquidity	liquidity	NOUN
ijtc-1273	242	33	.	.	PUNCT
ijtc-1273	243	1	this	this	PRON
ijtc-1273	243	2	shows	show	VERB
ijtc-1273	243	3	that	that	SCONJ
ijtc-1273	243	4	even	even	ADV
ijtc-1273	243	5	though	though	SCONJ
ijtc-1273	243	6	inventory	inventory	NOUN
ijtc-1273	243	7	moves	move	VERB
ijtc-1273	243	8	quickly	quickly	ADV
ijtc-1273	243	9	,	,	PUNCT
ijtc-1273	243	10	this	this	PRON
ijtc-1273	243	11	is	be	AUX
ijtc-1273	243	12	not	not	PART
ijtc-1273	243	13	always	always	ADV
ijtc-1273	243	14	accompanied	accompany	VERB
ijtc-1273	243	15	by	by	ADP
ijtc-1273	243	16	an	an	DET
ijtc-1273	243	17	increase	increase	NOUN
ijtc-1273	243	18	in	in	ADP
ijtc-1273	243	19	liquidity	liquidity	NOUN
ijtc-1273	243	20	.	.	PUNCT
ijtc-1273	244	1	hypothesis	hypothesis	NOUN
ijtc-1273	244	2	f	f	PROPN
ijtc-1273	244	3	test	test	NOUN
ijtc-1273	244	4	4	4	NUM
ijtc-1273	244	5	sig	sig	NOUN
ijtc-1273	244	6	value	value	NOUN
ijtc-1273	244	7	(	(	PUNCT
ijtc-1273	244	8	0.000	0.000	NUM
ijtc-1273	244	9	<	<	X
ijtc-1273	244	10	0.050	0.050	NUM
ijtc-1273	244	11	)	)	PUNCT
ijtc-1273	244	12	then	then	ADV
ijtc-1273	244	13	cash	cash	NOUN
ijtc-1273	244	14	turnover	turnover	NOUN
ijtc-1273	244	15	,	,	PUNCT
ijtc-1273	244	16	receivables	receivables	NOUN
ijtc-1273	244	17	turnover	turnover	NOUN
ijtc-1273	244	18	and	and	CCONJ
ijtc-1273	244	19	inventory	inventory	NOUN
ijtc-1273	244	20	turnover	turnover	NOUN
ijtc-1273	244	21	have	have	VERB
ijtc-1273	244	22	a	a	DET
ijtc-1273	244	23	positive	positive	ADJ
ijtc-1273	244	24	and	and	CCONJ
ijtc-1273	244	25	significant	significant	ADJ
ijtc-1273	244	26	effect	effect	NOUN
ijtc-1273	244	27	on	on	ADP
ijtc-1273	244	28	liquidity	liquidity	NOUN
ijtc-1273	244	29	.	.	PUNCT
ijtc-1273	245	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	245	2	the	the	DET
ijtc-1273	245	3	effect	effect	NOUN
ijtc-1273	245	4	of	of	ADP
ijtc-1273	245	5	cash	cash	NOUN
ijtc-1273	245	6	turnover	turnover	NOUN
ijtc-1273	245	7	,	,	PUNCT
ijtc-1273	245	8	receivables	receivables	NOUN
ijtc-1273	245	9	and	and	CCONJ
ijtc-1273	245	10	inventory	inventory	NOUN
ijtc-1273	245	11	on	on	ADP
ijtc-1273	245	12	the	the	DET
ijtc-1273	245	13	liquidity	liquidity	NOUN
ijtc-1273	245	14	of	of	ADP
ijtc-1273	245	15	manufacturing	manufacturing	NOUN
ijtc-1273	245	16	companies	company	NOUN
ijtc-1273	245	17	on	on	ADP
ijtc-1273	245	18	the	the	DET
ijtc-1273	245	19	indonesian	indonesian	ADJ
ijtc-1273	245	20	stock	stock	PROPN
ijtc-1273	245	21	exchange	exchange	PROPN
ijtc-1273	245	22	for	for	ADP
ijtc-1273	245	23	the	the	DET
ijtc-1273	245	24	2018	2018	NUM
ijtc-1273	245	25	-	-	SYM
ijtc-1273	245	26	2022	2022	NUM
ijtc-1273	245	27	period	period	NOUN
ijtc-1273	245	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	245	29	and	and	CCONJ
ijtc-1273	245	30	kamila	kamila	PROPN
ijtc-1273	245	31	633	633	NUM
ijtc-1273	245	32	|	|	ADV
ijtc-1273	245	33	ilomata	ilomata	PROPN
ijtc-1273	245	34	international	international	ADJ
ijtc-1273	245	35	journal	journal	NOUN
ijtc-1273	245	36	of	of	ADP
ijtc-1273	245	37	tax	tax	PROPN
ijtc-1273	245	38	&	&	CCONJ
ijtc-1273	245	39	accounting	accounting	PROPN
ijtc-1273	245	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	245	41	reference	reference	NOUN
ijtc-1273	245	42	ahmad	ahmad	PROPN
ijtc-1273	245	43	sugiarto	sugiarto	PROPN
ijtc-1273	245	44	,	,	PUNCT
ijtc-1273	245	45	&	&	CCONJ
ijtc-1273	245	46	heru	heru	PROPN
ijtc-1273	245	47	sutapa	sutapa	PROPN
ijtc-1273	245	48	.	.	PUNCT
ijtc-1273	246	1	(	(	PUNCT
ijtc-1273	246	2	2022	2022	NUM
ijtc-1273	246	3	)	)	PUNCT
ijtc-1273	246	4	.	.	PUNCT
ijtc-1273	247	1	pengaruh	pengaruh	NOUN
ijtc-1273	247	2	perputaran	perputaran	VERB
ijtc-1273	247	3	kas	kas	PROPN
ijtc-1273	247	4	,	,	PUNCT
ijtc-1273	247	5	piutang	piutang	PROPN
ijtc-1273	247	6	dan	dan	PROPN
ijtc-1273	247	7	persediaan	persediaan	PROPN
ijtc-1273	247	8	terhadap	terhadap	PROPN
ijtc-1273	247	9	likuditas	likuditas	PROPN
ijtc-1273	247	10	pada	pada	PROPN
ijtc-1273	247	11	cv	cv	PROPN
ijtc-1273	247	12	.	.	PROPN
ijtc-1273	247	13	aura	aura	NOUN
ijtc-1273	247	14	seed	seed	NOUN
ijtc-1273	247	15	indonesia	indonesia	PROPN
ijtc-1273	247	16	2012	2012	NUM
ijtc-1273	247	17	-	-	SYM
ijtc-1273	247	18	2021	2021	NUM
ijtc-1273	247	19	.	.	PUNCT
ijtc-1273	248	1	gemilang	gemilang	PROPN
ijtc-1273	248	2	:	:	PUNCT
ijtc-1273	248	3	jurnal	jurnal	ADJ
ijtc-1273	248	4	manajemen	manajeman	NOUN
ijtc-1273	248	5	dan	dan	PROPN
ijtc-1273	248	6	akuntansi	akuntansi	PROPN
ijtc-1273	248	7	,	,	PUNCT
ijtc-1273	248	8	2(4	2(4	NUM
ijtc-1273	248	9	)	)	PUNCT
ijtc-1273	248	10	,	,	PUNCT
ijtc-1273	248	11	220–245	220–245	NUM
ijtc-1273	248	12	.	.	PUNCT
ijtc-1273	249	1	https://doi.org/10.56910/gemilang.v2i4.183	https://doi.org/10.56910/gemilang.v2i4.183	PROPN
ijtc-1273	249	2	andriani	andriani	PROPN
ijtc-1273	249	3	,	,	PUNCT
ijtc-1273	249	4	w.	w.	PROPN
ijtc-1273	249	5	,	,	PUNCT
ijtc-1273	249	6	&	&	CCONJ
ijtc-1273	249	7	supriono	supriono	PROPN
ijtc-1273	249	8	.	.	PUNCT
ijtc-1273	250	1	(	(	PUNCT
ijtc-1273	250	2	2022	2022	NUM
ijtc-1273	250	3	)	)	PUNCT
ijtc-1273	250	4	.	.	PUNCT
ijtc-1273	251	1	pengaruh	pengaruh	NOUN
ijtc-1273	251	2	perputaran	perputaran	VERB
ijtc-1273	251	3	kas	kas	PROPN
ijtc-1273	251	4	,	,	PUNCT
ijtc-1273	251	5	perputaran	perputaran	ADJ
ijtc-1273	251	6	piutang	piutang	PROPN
ijtc-1273	251	7	,	,	PUNCT
ijtc-1273	251	8	danperputaran	danperputaran	VERB
ijtc-1273	251	9	persediaan	persediaan	PROPN
ijtc-1273	251	10	terhadap	terhadap	PROPN
ijtc-1273	251	11	profitabilitaspada	profitabilitaspada	PROPN
ijtc-1273	251	12	perusahaan	perusahaan	PROPN
ijtc-1273	251	13	manufaktur	manufaktur	PROPN
ijtc-1273	251	14	yang	yang	PROPN
ijtc-1273	251	15	terdaftar	terdaftar	PROPN
ijtc-1273	251	16	di	di	PROPN
ijtc-1273	251	17	bei	bei	PROPN
ijtc-1273	251	18	padatahun	padatahun	NOUN
ijtc-1273	251	19	2016	2016	NUM
ijtc-1273	251	20	-	-	SYM
ijtc-1273	251	21	2017	2017	NUM
ijtc-1273	251	22	.	.	PUNCT
ijtc-1273	252	1	jurnal	jurnal	ADJ
ijtc-1273	252	2	ekonomi	ekonomi	PROPN
ijtc-1273	252	3	dan	dan	PROPN
ijtc-1273	252	4	teknik	teknik	PROPN
ijtc-1273	252	5	informatika	informatika	PROPN
ijtc-1273	252	6	,	,	PUNCT
ijtc-1273	252	7	10(1	10(1	NUM
ijtc-1273	252	8	)	)	PUNCT
ijtc-1273	252	9	,	,	PUNCT
ijtc-1273	252	10	47–59	47–59	NOUN
ijtc-1273	252	11	.	.	PUNCT
ijtc-1273	253	1	http://ejournal.polsa.ac.id/index.php/jneti/article/view/186/122	http://ejournal.polsa.ac.id/index.php/jneti/article/view/186/122	PROPN
ijtc-1273	253	2	aurorita	aurorita	PROPN
ijtc-1273	253	3	,	,	PUNCT
ijtc-1273	253	4	b.	b.	PROPN
ijtc-1273	253	5	s.	s.	PROPN
ijtc-1273	253	6	,	,	PUNCT
ijtc-1273	253	7	nugroho	nugroho	NOUN
ijtc-1273	253	8	,	,	PUNCT
ijtc-1273	253	9	m.	m.	PROPN
ijtc-1273	253	10	r.	r.	PROPN
ijtc-1273	253	11	a.	a.	PROPN
ijtc-1273	253	12	,	,	PUNCT
ijtc-1273	253	13	setiawan	setiawan	PROPN
ijtc-1273	253	14	,	,	PUNCT
ijtc-1273	253	15	r.	r.	PROPN
ijtc-1273	253	16	a.	a.	PROPN
ijtc-1273	253	17	f.	f.	PROPN
ijtc-1273	253	18	p.	p.	PROPN
ijtc-1273	253	19	,	,	PUNCT
ijtc-1273	253	20	syifa	syifa	PROPN
ijtc-1273	253	21	,	,	PUNCT
ijtc-1273	253	22	w.	w.	PROPN
ijtc-1273	253	23	a.	a.	PROPN
ijtc-1273	253	24	,	,	PUNCT
ijtc-1273	253	25	&	&	CCONJ
ijtc-1273	253	26	yulaeli	yulaeli	PROPN
ijtc-1273	253	27	,	,	PUNCT
ijtc-1273	253	28	t.	t.	PROPN
ijtc-1273	253	29	(	(	PUNCT
ijtc-1273	253	30	2023	2023	NUM
ijtc-1273	253	31	)	)	PUNCT
ijtc-1273	253	32	.	.	PUNCT
ijtc-1273	254	1	pengaruh	pengaruh	NOUN
ijtc-1273	254	2	perputaran	perputaran	VERB
ijtc-1273	254	3	modal	modal	NOUN
ijtc-1273	254	4	kerja	kerja	PROPN
ijtc-1273	254	5	,	,	PUNCT
ijtc-1273	254	6	perputaran	perputaran	ADJ
ijtc-1273	254	7	persediaan	persediaan	VERB
ijtc-1273	254	8	,	,	PUNCT
ijtc-1273	254	9	perputaran	perputaran	ADJ
ijtc-1273	254	10	piutang	piutang	NOUN
ijtc-1273	254	11	,	,	PUNCT
ijtc-1273	254	12	perputaran	perputaran	ADJ
ijtc-1273	254	13	kas	kas	PROPN
ijtc-1273	254	14	terhadap	terhadap	PROPN
ijtc-1273	254	15	likuiditas	likuiditas	PROPN
ijtc-1273	254	16	perusahaan	perusahaan	PROPN
ijtc-1273	254	17	.	.	PUNCT
ijtc-1273	255	1	(	(	PUNCT
ijtc-1273	255	2	literature	literature	NOUN
ijtc-1273	255	3	review	review	NOUN
ijtc-1273	255	4	manajamen	manajaman	NOUN
ijtc-1273	255	5	keuangan	keuangan	VERB
ijtc-1273	255	6	)	)	PUNCT
ijtc-1273	255	7	.	.	PUNCT
ijtc-1273	256	1	sammajiva	sammajiva	NOUN
ijtc-1273	256	2	 	 	SPACE
ijtc-1273	256	3	:	:	PUNCT
ijtc-1273	256	4	jurnal	jurnal	ADJ
ijtc-1273	256	5	penelitian	penelitian	PROPN
ijtc-1273	256	6	bisnis	bisnis	PROPN
ijtc-1273	256	7	dan	dan	PROPN
ijtc-1273	256	8	manajemen	manajemen	PROPN
ijtc-1273	256	9	,	,	PUNCT
ijtc-1273	256	10	1(3	1(3	NUM
ijtc-1273	256	11	)	)	PUNCT
ijtc-1273	256	12	,	,	PUNCT
ijtc-1273	256	13	235–250	235–250	NUM
ijtc-1273	256	14	.	.	PUNCT
ijtc-1273	257	1	https://doi.org/10.47861/sammajiva.v1i2.368	https://doi.org/10.47861/sammajiva.v1i2.368	PROPN
ijtc-1273	257	2	carolin	carolin	PROPN
ijtc-1273	257	3	,	,	PUNCT
ijtc-1273	257	4	m.	m.	NOUN
ijtc-1273	257	5	,	,	PUNCT
ijtc-1273	257	6	harahap	harahap	PROPN
ijtc-1273	257	7	,	,	PUNCT
ijtc-1273	257	8	i.	i.	PROPN
ijtc-1273	257	9	,	,	PUNCT
ijtc-1273	257	10	&	&	CCONJ
ijtc-1273	257	11	mayndarto	mayndarto	PROPN
ijtc-1273	257	12	,	,	PUNCT
ijtc-1273	257	13	e.	e.	PROPN
ijtc-1273	257	14	c.	c.	PROPN
ijtc-1273	257	15	(	(	PUNCT
ijtc-1273	257	16	2023	2023	NUM
ijtc-1273	257	17	)	)	PUNCT
ijtc-1273	257	18	.	.	PUNCT
ijtc-1273	258	1	pengaruh	pengaruh	NOUN
ijtc-1273	258	2	perputaran	perputaran	PROPN
ijtc-1273	258	3	piutang	piutang	PROPN
ijtc-1273	258	4	dan	dan	PROPN
ijtc-1273	258	5	pertumbuhan	pertumbuhan	PROPN
ijtc-1273	258	6	penjualan	penjualan	PROPN
ijtc-1273	258	7	terhadap	terhadap	PROPN
ijtc-1273	258	8	likuiditas	likuiditas	PROPN
ijtc-1273	258	9	pt	pt	PROPN
ijtc-1273	258	10	.	.	PROPN
ijtc-1273	258	11	unilever	unilever	PROPN
ijtc-1273	258	12	indonesia	indonesia	PROPN
ijtc-1273	258	13	tbk	tbk	PROPN
ijtc-1273	258	14	(	(	PUNCT
ijtc-1273	258	15	2013	2013	NUM
ijtc-1273	258	16	-	-	SYM
ijtc-1273	258	17	2022	2022	NUM
ijtc-1273	258	18	)	)	PUNCT
ijtc-1273	258	19	.	.	PUNCT
ijtc-1273	259	1	jurnal	jurnal	ADJ
ijtc-1273	259	2	ekonomi	ekonomi	PROPN
ijtc-1273	259	3	,	,	PUNCT
ijtc-1273	259	4	manajemen	manajeman	NOUN
ijtc-1273	259	5	dan	dan	PROPN
ijtc-1273	259	6	akuntansi	akuntansi	PROPN
ijtc-1273	259	7	,	,	PUNCT
ijtc-1273	259	8	1(3	1(3	NUM
ijtc-1273	259	9	)	)	PUNCT
ijtc-1273	259	10	,	,	PUNCT
ijtc-1273	259	11	155–163	155–163	NUM
ijtc-1273	259	12	.	.	PUNCT
ijtc-1273	260	1	http://jurnal.kolibi.org/index.php/	http://jurnal.kolibi.org/index.php/	PROPN
ijtc-1273	260	2	dewi	dewi	PROPN
ijtc-1273	260	3	&	&	CCONJ
ijtc-1273	260	4	yulistina	yulistina	PROPN
ijtc-1273	260	5	,	,	PUNCT
ijtc-1273	260	6	t.	t.	NOUN
ijtc-1273	260	7	a.	a.	NOUN
ijtc-1273	260	8	(	(	PUNCT
ijtc-1273	260	9	2020	2020	NUM
ijtc-1273	260	10	)	)	PUNCT
ijtc-1273	260	11	.	.	PUNCT
ijtc-1273	261	1	pengaruh	pengaruh	NOUN
ijtc-1273	261	2	perputaran	perputaran	VERB
ijtc-1273	261	3	kas	kas	PROPN
ijtc-1273	261	4	dan	dan	PROPN
ijtc-1273	261	5	perputaran	perputaran	PROPN
ijtc-1273	261	6	persediaan	persediaan	PROPN
ijtc-1273	261	7	terhadap	terhadap	PROPN
ijtc-1273	261	8	likuiditas	likuiditas	PROPN
ijtc-1273	261	9	pada	pada	PROPN
ijtc-1273	261	10	pt	pt	PROPN
ijtc-1273	261	11	indofood	indofood	PROPN
ijtc-1273	261	12	cbp	cbp	PROPN
ijtc-1273	261	13	sukses	sukse	VERB
ijtc-1273	261	14	makmur	makmur	PROPN
ijtc-1273	261	15	tbk	tbk	PROPN
ijtc-1273	261	16	yang	yang	PROPN
ijtc-1273	261	17	terdaftar	terdaftar	PROPN
ijtc-1273	261	18	di	di	PROPN
ijtc-1273	261	19	bursa	bursa	PROPN
ijtc-1273	261	20	efek	efek	NOUN
ijtc-1273	261	21	indonesia	indonesia	PROPN
ijtc-1273	261	22	periode	periode	PROPN
ijtc-1273	261	23	2011	2011	NUM
ijtc-1273	261	24	-	-	SYM
ijtc-1273	261	25	2018	2018	NUM
ijtc-1273	261	26	.	.	PUNCT
ijtc-1273	262	1	jurnal	jurnal	ADJ
ijtc-1273	262	2	bisnis	bisnis	PROPN
ijtc-1273	262	3	&	&	CCONJ
ijtc-1273	262	4	akuntansi	akuntansi	PROPN
ijtc-1273	262	5	unsurya	unsurya	PROPN
ijtc-1273	262	6	,	,	PUNCT
ijtc-1273	262	7	5(2	5(2	NUM
ijtc-1273	262	8	)	)	PUNCT
ijtc-1273	262	9	,	,	PUNCT
ijtc-1273	262	10	77–83	77–83	X
ijtc-1273	262	11	.	.	PUNCT
ijtc-1273	263	1	https://doi.org/10.35968/jbau.v5i2.431	https://doi.org/10.35968/jbau.v5i2.431	PROPN
ijtc-1273	263	2	dinata	dinata	PROPN
ijtc-1273	263	3	,	,	PUNCT
ijtc-1273	263	4	n.	n.	NOUN
ijtc-1273	263	5	(	(	PUNCT
ijtc-1273	263	6	2023	2023	NUM
ijtc-1273	263	7	)	)	PUNCT
ijtc-1273	263	8	.	.	PUNCT
ijtc-1273	264	1	pengaruh	pengaruh	NOUN
ijtc-1273	264	2	perputaran	perputaran	VERB
ijtc-1273	264	3	kas	kas	PROPN
ijtc-1273	264	4	,	,	PUNCT
ijtc-1273	264	5	perputaran	perputaran	ADJ
ijtc-1273	264	6	piutang	piutang	NOUN
ijtc-1273	264	7	,	,	PUNCT
ijtc-1273	264	8	dan	dan	PROPN
ijtc-1273	264	9	perputaran	perputaran	PROPN
ijtc-1273	264	10	modal	modal	NOUN
ijtc-1273	264	11	.	.	PUNCT
ijtc-1273	265	1	elmia	elmia	PROPN
ijtc-1273	265	2	&	&	CCONJ
ijtc-1273	265	3	rivandi	rivandi	PROPN
ijtc-1273	265	4	,	,	PUNCT
ijtc-1273	265	5	m.	m.	NOUN
ijtc-1273	265	6	(	(	PUNCT
ijtc-1273	265	7	2023	2023	NUM
ijtc-1273	265	8	)	)	PUNCT
ijtc-1273	265	9	.	.	PUNCT
ijtc-1273	266	1	perputaran	perputaran	PROPN
ijtc-1273	266	2	kas	kas	PROPN
ijtc-1273	266	3	dan	dan	PROPN
ijtc-1273	266	4	perputaran	perputaran	PROPN
ijtc-1273	266	5	piutang	piutang	PROPN
ijtc-1273	266	6	terhadap	terhadap	PROPN
ijtc-1273	266	7	likuiditas	likuiditas	PROPN
ijtc-1273	266	8	perusahaan	perusahaan	PROPN
ijtc-1273	266	9	otomotif	otomotif	PROPN
ijtc-1273	266	10	dan	dan	PROPN
ijtc-1273	266	11	komponennya	komponennya	PROPN
ijtc-1273	266	12	tahun	tahun	PROPN
ijtc-1273	266	13	2015	2015	NUM
ijtc-1273	266	14	-	-	SYM
ijtc-1273	266	15	2021	2021	NUM
ijtc-1273	266	16	.	.	PUNCT
ijtc-1273	267	1	jurnal	jurnal	ADJ
ijtc-1273	267	2	akademi	akademi	PROPN
ijtc-1273	267	3	akuntansi	akuntansi	PROPN
ijtc-1273	267	4	indonesia	indonesia	PROPN
ijtc-1273	267	5	padang	padang	PROPN
ijtc-1273	267	6	,	,	PUNCT
ijtc-1273	267	7	3(1	3(1	NUM
ijtc-1273	267	8	)	)	PUNCT
ijtc-1273	267	9	,	,	PUNCT
ijtc-1273	267	10	32–42	32–42	NUM
ijtc-1273	267	11	.	.	PUNCT
ijtc-1273	267	12	https://doi.org/10.31933/jaaip.v3i1.872	https://doi.org/10.31933/jaaip.v3i1.872	PROPN
ijtc-1273	267	13	ghozali	ghozali	PROPN
ijtc-1273	267	14	,	,	PUNCT
ijtc-1273	267	15	i.	i.	PROPN
ijtc-1273	267	16	(	(	PUNCT
ijtc-1273	267	17	2018	2018	NUM
ijtc-1273	267	18	)	)	PUNCT
ijtc-1273	267	19	.	.	PUNCT
ijtc-1273	268	1	aplikasi	aplikasi	PROPN
ijtc-1273	268	2	analisis	analisis	PROPN
ijtc-1273	268	3	multivariate	multivariate	PROPN
ijtc-1273	268	4	dengan	dengan	PROPN
ijtc-1273	268	5	program	program	PROPN
ijtc-1273	268	6	ibm	ibm	PROPN
ijtc-1273	268	7	spss	spss	PROPN
ijtc-1273	268	8	25	25	NUM
ijtc-1273	268	9	.	.	PUNCT
ijtc-1273	269	1	gitman	gitman	PROPN
ijtc-1273	269	2	,	,	PUNCT
ijtc-1273	269	3	l.	l.	PROPN
ijtc-1273	269	4	j.	j.	PROPN
ijtc-1273	269	5	,	,	PUNCT
ijtc-1273	269	6	&	&	CCONJ
ijtc-1273	269	7	zutter	zutter	PROPN
ijtc-1273	269	8	,	,	PUNCT
ijtc-1273	269	9	c.	c.	PROPN
ijtc-1273	269	10	j.	j.	PROPN
ijtc-1273	269	11	(	(	PUNCT
ijtc-1273	269	12	2002	2002	NUM
ijtc-1273	269	13	)	)	PUNCT
ijtc-1273	269	14	.	.	PUNCT
ijtc-1273	270	1	principles	principle	NOUN
ijtc-1273	270	2	of	of	ADP
ijtc-1273	270	3	managerial	managerial	ADJ
ijtc-1273	270	4	finance	finance	NOUN
ijtc-1273	270	5	14th	14th	PROPN
ijtc-1273	270	6	edition	edition	NOUN
ijtc-1273	270	7	.	.	PUNCT
ijtc-1273	271	1	in	in	ADP
ijtc-1273	271	2	pearson	pearson	PROPN
ijtc-1273	271	3	education	education	PROPN
ijtc-1273	271	4	limited	limit	VERB
ijtc-1273	271	5	.	.	PUNCT
ijtc-1273	272	1	hayat	hayat	PROPN
ijtc-1273	272	2	,	,	PUNCT
ijtc-1273	272	3	a.	a.	NOUN
ijtc-1273	272	4	,	,	PUNCT
ijtc-1273	272	5	hamdani	hamdani	NOUN
ijtc-1273	272	6	,	,	PUNCT
ijtc-1273	272	7	&	&	CCONJ
ijtc-1273	272	8	azhar	azhar	PROPN
ijtc-1273	272	9	,	,	PUNCT
ijtc-1273	272	10	i.	i.	PROPN
ijtc-1273	272	11	(	(	PUNCT
ijtc-1273	272	12	2021	2021	NUM
ijtc-1273	272	13	)	)	PUNCT
ijtc-1273	272	14	.	.	PUNCT
ijtc-1273	273	1	manajemen	manajeman	NOUN
ijtc-1273	273	2	keuangan	keuangan	PROPN
ijtc-1273	273	3	(	(	PUNCT
ijtc-1273	273	4	buku	buku	PROPN
ijtc-1273	273	5	satu	satu	PROPN
ijtc-1273	273	6	)	)	PUNCT
ijtc-1273	273	7	.	.	PUNCT
ijtc-1273	274	1	http://eprint.unipma.ac.id/168/1/82	http://eprint.unipma.ac.id/168/1/82	X
ijtc-1273	274	2	.	.	PUNCT
ijtc-1273	274	3	repository	repository	NOUN
ijtc-1273	274	4	diyah	diyah	NOUN
ijtc-1273	274	5	santi.pdf	santi.pdf	NOUN
ijtc-1273	274	6	lis	lis	PROPN
ijtc-1273	274	7	&	&	CCONJ
ijtc-1273	274	8	herlina	herlina	PROPN
ijtc-1273	274	9	.	.	PUNCT
ijtc-1273	275	1	(	(	PUNCT
ijtc-1273	275	2	2022	2022	NUM
ijtc-1273	275	3	)	)	PUNCT
ijtc-1273	275	4	.	.	PUNCT
ijtc-1273	276	1	pengaruh	pengaruh	NOUN
ijtc-1273	276	2	perputaran	perputaran	VERB
ijtc-1273	276	3	kas	kas	PROPN
ijtc-1273	276	4	terhadap	terhadap	PROPN
ijtc-1273	276	5	likuiditas	likuiditas	PROPN
ijtc-1273	276	6	sektor	sektor	PROPN
ijtc-1273	276	7	keuangan	keuangan	PROPN
ijtc-1273	276	8	pada	pada	PROPN
ijtc-1273	276	9	pt	pt	PROPN
ijtc-1273	276	10	bank	bank	PROPN
ijtc-1273	276	11	central	central	PROPN
ijtc-1273	276	12	asia	asia	PROPN
ijtc-1273	276	13	,	,	PUNCT
ijtc-1273	276	14	tbk	tbk	PROPN
ijtc-1273	276	15	.	.	PUNCT
ijtc-1273	277	1	jurnal	jurnal	ADJ
ijtc-1273	277	2	ilmiah	ilmiah	PROPN
ijtc-1273	277	3	manajemen	manajeman	NOUN
ijtc-1273	277	4	,	,	PUNCT
ijtc-1273	277	5	ekonomi	ekonomi	PROPN
ijtc-1273	277	6	dan	dan	PROPN
ijtc-1273	277	7	akuntansi	akuntansi	PROPN
ijtc-1273	277	8	,	,	PUNCT
ijtc-1273	277	9	2(1	2(1	NUM
ijtc-1273	277	10	)	)	PUNCT
ijtc-1273	277	11	,	,	PUNCT
ijtc-1273	277	12	67–74	67–74	NUM
ijtc-1273	277	13	.	.	PROPN
ijtc-1273	277	14	https://doi.org/10.55606/jurimea.v2i1.115	https://doi.org/10.55606/jurimea.v2i1.115	PROPN
ijtc-1273	277	15	indrianto	indrianto	PROPN
ijtc-1273	277	16	,	,	PUNCT
ijtc-1273	277	17	d.	d.	PROPN
ijtc-1273	277	18	(	(	PUNCT
ijtc-1273	277	19	2020	2020	NUM
ijtc-1273	277	20	)	)	PUNCT
ijtc-1273	277	21	.	.	PUNCT
ijtc-1273	278	1	pengaruh	pengaruh	NOUN
ijtc-1273	278	2	perputaran	perputaran	VERB
ijtc-1273	278	3	kas	kas	PROPN
ijtc-1273	278	4	,	,	PUNCT
ijtc-1273	278	5	perputaran	perputaran	ADJ
ijtc-1273	278	6	piutang	piutang	PROPN
ijtc-1273	278	7	dan	dan	PROPN
ijtc-1273	278	8	perputaran	perputaran	PROPN
ijtc-1273	278	9	persediaan	persediaan	PROPN
ijtc-1273	278	10	terhadap	terhadap	PROPN
ijtc-1273	278	11	likuiditas	likuiditas	PROPN
ijtc-1273	278	12	perusahaan	perusahaan	PROPN
ijtc-1273	278	13	pada	pada	PROPN
ijtc-1273	278	14	perusahaan	perusahaan	PROPN
ijtc-1273	278	15	manufaktur	manufaktur	PROPN
ijtc-1273	278	16	pada	pada	PROPN
ijtc-1273	278	17	sektor	sektor	PROPN
ijtc-1273	278	18	industri	industri	PROPN
ijtc-1273	278	19	…	…	PROPN
ijtc-1273	278	20	.	.	PUNCT
ijtc-1273	279	1	jurnal	jurnal	PROPN
ijtc-1273	279	2	inovasi	inovasi	PROPN
ijtc-1273	279	3	penelitian	penelitian	PROPN
ijtc-1273	279	4	,	,	PUNCT
ijtc-1273	279	5	1(2	1(2	NUM
ijtc-1273	279	6	)	)	PUNCT
ijtc-1273	279	7	.	.	PUNCT
ijtc-1273	280	1	https://stp-mataram.ejournal.id/jip/article/view/1426%0ahttps://stp-mataram.ejournal.id/jip/article/download/1426/1113	https://stp-mataram.ejournal.id/jip/article/view/1426%0ahttps://stp-mataram.ejournal.id/jip/article/download/1426/1113	PROPN
ijtc-1273	280	2	larasti	larasti	PROPN
ijtc-1273	280	3	,	,	PUNCT
ijtc-1273	280	4	endang	endang	PROPN
ijtc-1273	280	5	.	.	PUNCT
ijtc-1273	280	6	(	(	PUNCT
ijtc-1273	280	7	2023	2023	NUM
ijtc-1273	280	8	)	)	PUNCT
ijtc-1273	280	9	.	.	PUNCT
ijtc-1273	281	1	pmi	pmi	PROPN
ijtc-1273	281	2	manufaktur	manufaktur	PROPN
ijtc-1273	281	3	indonesia	indonesia	PROPN
ijtc-1273	281	4	terus	terus	PROPN
ijtc-1273	281	5	dalam	dalam	PROPN
ijtc-1273	281	6	tren	tren	PROPN
ijtc-1273	281	7	ekspansif	ekspansif	PROPN
ijtc-1273	281	8	dan	dan	PROPN
ijtc-1273	281	9	inflasi	inflasi	PROPN
ijtc-1273	281	10	terkendali	terkendali	PROPN
ijtc-1273	281	11	di	di	PROPN
ijtc-1273	281	12	tengah	tengah	PROPN
ijtc-1273	281	13	pelemahan	pelemahan	PROPN
ijtc-1273	281	14	ekonomi	ekonomi	PROPN
ijtc-1273	281	15	global	global	PROPN
ijtc-1273	281	16	.	.	PUNCT
ijtc-1273	282	1	margareth	margareth	PROPN
ijtc-1273	282	2	,	,	PUNCT
ijtc-1273	282	3	h.	h.	PROPN
ijtc-1273	282	4	(	(	PUNCT
ijtc-1273	282	5	2017	2017	NUM
ijtc-1273	282	6	)	)	PUNCT
ijtc-1273	282	7	.	.	PUNCT
ijtc-1273	283	1	metode	metode	PROPN
ijtc-1273	283	2	penelitian	penelitian	PROPN
ijtc-1273	283	3	kuantitatif	kuantitatif	PROPN
ijtc-1273	283	4	.	.	PUNCT
ijtc-1273	284	1	in	in	ADP
ijtc-1273	284	2	экономика	экономика	ADJ
ijtc-1273	284	3	региона	региона	NOUN
ijtc-1273	284	4	.	.	PUNCT
ijtc-1273	285	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	285	2	the	the	DET
ijtc-1273	285	3	effect	effect	NOUN
ijtc-1273	285	4	of	of	ADP
ijtc-1273	285	5	cash	cash	NOUN
ijtc-1273	285	6	turnover	turnover	NOUN
ijtc-1273	285	7	,	,	PUNCT
ijtc-1273	285	8	receivables	receivables	NOUN
ijtc-1273	285	9	and	and	CCONJ
ijtc-1273	285	10	inventory	inventory	NOUN
ijtc-1273	285	11	on	on	ADP
ijtc-1273	285	12	the	the	DET
ijtc-1273	285	13	liquidity	liquidity	NOUN
ijtc-1273	285	14	of	of	ADP
ijtc-1273	285	15	manufacturing	manufacturing	NOUN
ijtc-1273	285	16	companies	company	NOUN
ijtc-1273	285	17	on	on	ADP
ijtc-1273	285	18	the	the	DET
ijtc-1273	285	19	indonesian	indonesian	ADJ
ijtc-1273	285	20	stock	stock	PROPN
ijtc-1273	285	21	exchange	exchange	PROPN
ijtc-1273	285	22	for	for	ADP
ijtc-1273	285	23	the	the	DET
ijtc-1273	285	24	2018	2018	NUM
ijtc-1273	285	25	-	-	SYM
ijtc-1273	285	26	2022	2022	NUM
ijtc-1273	285	27	period	period	NOUN
ijtc-1273	285	28	muhajiroh	muhajiroh	NOUN
ijtc-1273	285	29	and	and	CCONJ
ijtc-1273	285	30	kamila	kamila	PROPN
ijtc-1273	285	31	634	634	NUM
ijtc-1273	285	32	|	|	ADV
ijtc-1273	285	33	ilomata	ilomata	PROPN
ijtc-1273	285	34	international	international	ADJ
ijtc-1273	285	35	journal	journal	NOUN
ijtc-1273	285	36	of	of	ADP
ijtc-1273	285	37	tax	tax	PROPN
ijtc-1273	285	38	&	&	CCONJ
ijtc-1273	285	39	accounting	account	VERB
ijtc-1273	285	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	285	41	maulana	maulana	PROPN
ijtc-1273	285	42	,	,	PUNCT
ijtc-1273	285	43	r.	r.	PROPN
ijtc-1273	285	44	(	(	PUNCT
ijtc-1273	285	45	2022	2022	NUM
ijtc-1273	285	46	)	)	PUNCT
ijtc-1273	285	47	.	.	PUNCT
ijtc-1273	286	1	pengaruh	pengaruh	NOUN
ijtc-1273	286	2	perputaran	perputaran	PROPN
ijtc-1273	286	3	piutang	piutang	PROPN
ijtc-1273	286	4	dan	dan	PROPN
ijtc-1273	286	5	perputaran	perputaran	PROPN
ijtc-1273	286	6	persediaan	persediaan	PROPN
ijtc-1273	286	7	terhadap	terhadap	PROPN
ijtc-1273	286	8	likuiditas	likuiditas	PROPN
ijtc-1273	286	9	pada	pada	PROPN
ijtc-1273	286	10	perusahaan	perusahaan	PROPN
ijtc-1273	286	11	food	food	PROPN
ijtc-1273	286	12	and	and	CCONJ
ijtc-1273	286	13	beverage	beverage	NOUN
ijtc-1273	286	14	yang	yang	PROPN
ijtc-1273	286	15	terdaftar	terdaftar	PROPN
ijtc-1273	286	16	di	di	PROPN
ijtc-1273	286	17	bursa	bursa	PROPN
ijtc-1273	286	18	efek	efek	NOUN
ijtc-1273	286	19	indonesia	indonesia	PROPN
ijtc-1273	286	20	periode	periode	PROPN
ijtc-1273	286	21	2018	2018	NUM
ijtc-1273	286	22	-	-	SYM
ijtc-1273	286	23	2020	2020	NUM
ijtc-1273	286	24	.	.	PUNCT
ijtc-1273	287	1	8(1	8(1	NOUN
ijtc-1273	287	2	)	)	PUNCT
ijtc-1273	287	3	,	,	PUNCT
ijtc-1273	287	4	95	95	NUM
ijtc-1273	287	5	–	–	PUNCT
ijtc-1273	287	6	107	107	NUM
ijtc-1273	287	7	.	.	PUNCT
ijtc-1273	288	1	nuryadi	nuryadi	NOUN
ijtc-1273	288	2	,	,	PUNCT
ijtc-1273	288	3	astuti	astuti	ADJ
ijtc-1273	288	4	,	,	PUNCT
ijtc-1273	288	5	t.	t.	PROPN
ijtc-1273	288	6	d.	d.	PROPN
ijtc-1273	288	7	,	,	PUNCT
ijtc-1273	288	8	utami	utami	PROPN
ijtc-1273	288	9	,	,	PUNCT
ijtc-1273	288	10	e.	e.	PROPN
ijtc-1273	288	11	s.	s.	PROPN
ijtc-1273	288	12	,	,	PUNCT
ijtc-1273	288	13	&	&	CCONJ
ijtc-1273	288	14	budiantara	budiantara	PROPN
ijtc-1273	288	15	,	,	PUNCT
ijtc-1273	288	16	m.	m.	NOUN
ijtc-1273	288	17	(	(	PUNCT
ijtc-1273	288	18	2017	2017	NUM
ijtc-1273	288	19	)	)	PUNCT
ijtc-1273	288	20	.	.	PUNCT
ijtc-1273	289	1	buku	buku	PROPN
ijtc-1273	289	2	ajar	ajar	VERB
ijtc-1273	289	3	dasar	dasar	PROPN
ijtc-1273	289	4	-	-	PUNCT
ijtc-1273	289	5	dasar	dasar	VERB
ijtc-1273	289	6	statistik	statistik	PROPN
ijtc-1273	289	7	penelitian	penelitian	PROPN
ijtc-1273	289	8	.	.	PUNCT
ijtc-1273	290	1	in	in	ADP
ijtc-1273	290	2	sibuku	sibuku	PROPN
ijtc-1273	290	3	media	medium	NOUN
ijtc-1273	290	4	.	.	PUNCT
ijtc-1273	291	1	octarini	octarini	PROPN
ijtc-1273	291	2	,	,	PUNCT
ijtc-1273	291	3	n.	n.	NOUN
ijtc-1273	291	4	m.	m.	NOUN
ijtc-1273	291	5	,	,	PUNCT
ijtc-1273	291	6	rizal	rizal	NOUN
ijtc-1273	291	7	,	,	PUNCT
ijtc-1273	291	8	n.	n.	NOUN
ijtc-1273	291	9	,	,	PUNCT
ijtc-1273	291	10	&	&	CCONJ
ijtc-1273	291	11	liyundira	liyundira	PROPN
ijtc-1273	291	12	,	,	PUNCT
ijtc-1273	291	13	f.	f.	PROPN
ijtc-1273	291	14	s.	s.	PROPN
ijtc-1273	291	15	(	(	PUNCT
ijtc-1273	291	16	2019	2019	NUM
ijtc-1273	291	17	)	)	PUNCT
ijtc-1273	291	18	.	.	PUNCT
ijtc-1273	292	1	pengaruh	pengaruh	NOUN
ijtc-1273	292	2	perputaran	perputaran	PROPN
ijtc-1273	292	3	piutang	piutang	PROPN
ijtc-1273	292	4	dan	dan	PROPN
ijtc-1273	292	5	perputaran	perputaran	PROPN
ijtc-1273	292	6	kas	kas	PROPN
ijtc-1273	292	7	terhadap	terhadap	PROPN
ijtc-1273	292	8	likuiditas	likuiditas	PROPN
ijtc-1273	292	9	perusahaan	perusahaan	PROPN
ijtc-1273	292	10	manufaktur	manufaktur	PROPN
ijtc-1273	292	11	sektor	sektor	PROPN
ijtc-1273	292	12	industri	industri	PROPN
ijtc-1273	292	13	barang	barang	PROPN
ijtc-1273	292	14	konsumsi	konsumsi	PROPN
ijtc-1273	292	15	yang	yang	PROPN
ijtc-1273	292	16	terdaftar	terdaftar	PROPN
ijtc-1273	292	17	di	di	PROPN
ijtc-1273	292	18	bursa	bursa	PROPN
ijtc-1273	292	19	efek	efek	NOUN
ijtc-1273	292	20	indonesia	indonesia	PROPN
ijtc-1273	292	21	(	(	PUNCT
ijtc-1273	292	22	bei	bei	PROPN
ijtc-1273	292	23	)	)	PUNCT
ijtc-1273	292	24	tahun	tahun	PROPN
ijtc-1273	292	25	2016	2016	NUM
ijtc-1273	292	26	-	-	SYM
ijtc-1273	292	27	2017	2017	NUM
ijtc-1273	292	28	.	.	PUNCT
ijtc-1273	293	1	jurnal	jurnal	PROPN
ijtc-1273	293	2	akuntansi	akuntansi	PROPN
ijtc-1273	293	3	,	,	PUNCT
ijtc-1273	293	4	2(july	2(july	NUM
ijtc-1273	293	5	)	)	PUNCT
ijtc-1273	293	6	,	,	PUNCT
ijtc-1273	293	7	222	222	NUM
ijtc-1273	293	8	–	–	PUNCT
ijtc-1273	293	9	231	231	NUM
ijtc-1273	293	10	.	.	PUNCT
ijtc-1273	294	1	purwanti	purwanti	PROPN
ijtc-1273	294	2	,	,	PUNCT
ijtc-1273	294	3	d.	d.	PROPN
ijtc-1273	294	4	,	,	PUNCT
ijtc-1273	294	5	r.	r.	PROPN
ijtc-1273	294	6	,	,	PUNCT
ijtc-1273	294	7	listyani	listyani	PROPN
ijtc-1273	294	8	,	,	PUNCT
ijtc-1273	294	9	i.	i.	NOUN
ijtc-1273	294	10	,	,	PUNCT
ijtc-1273	294	11	&	&	CCONJ
ijtc-1273	294	12	hendratmoko	hendratmoko	PROPN
ijtc-1273	294	13	,	,	PUNCT
ijtc-1273	294	14	s.	s.	PROPN
ijtc-1273	294	15	(	(	PUNCT
ijtc-1273	294	16	2023	2023	NUM
ijtc-1273	294	17	)	)	PUNCT
ijtc-1273	294	18	.	.	PUNCT
ijtc-1273	295	1	pengaruh	pengaruh	NOUN
ijtc-1273	295	2	cash	cash	NOUN
ijtc-1273	295	3	turn	turn	NOUN
ijtc-1273	295	4	over	over	ADP
ijtc-1273	295	5	dan	dan	PROPN
ijtc-1273	295	6	inventory	inventory	PROPN
ijtc-1273	295	7	turn	turn	VERB
ijtc-1273	295	8	over	over	ADP
ijtc-1273	295	9	terhadap	terhadap	PROPN
ijtc-1273	295	10	likuiditas	likuiditas	PROPN
ijtc-1273	295	11	pada	pada	PROPN
ijtc-1273	295	12	pt	pt	PROPN
ijtc-1273	295	13	kalbe	kalbe	PROPN
ijtc-1273	295	14	farma	farma	PROPN
ijtc-1273	295	15	tbk	tbk	PROPN
ijtc-1273	295	16	periode	periode	PROPN
ijtc-1273	295	17	2012	2012	NUM
ijtc-1273	295	18	–	–	PUNCT
ijtc-1273	295	19	2022	2022	NUM
ijtc-1273	295	20	.	.	PUNCT
ijtc-1273	296	1	2(6	2(6	NUM
ijtc-1273	296	2	)	)	PUNCT
ijtc-1273	296	3	,	,	PUNCT
ijtc-1273	297	1	1–11	1–11	PROPN
ijtc-1273	297	2	.	.	PUNCT
ijtc-1273	297	3	ramadani	ramadani	PROPN
ijtc-1273	297	4	,	,	PUNCT
ijtc-1273	297	5	s.	s.	PROPN
ijtc-1273	297	6	,	,	PUNCT
ijtc-1273	297	7	afrianti	afrianti	PROPN
ijtc-1273	297	8	,	,	PUNCT
ijtc-1273	297	9	r.	r.	PROPN
ijtc-1273	297	10	,	,	PUNCT
ijtc-1273	297	11	&	&	CCONJ
ijtc-1273	297	12	yusnita	yusnita	PROPN
ijtc-1273	297	13	,	,	PUNCT
ijtc-1273	297	14	i.	i.	PROPN
ijtc-1273	297	15	(	(	PUNCT
ijtc-1273	297	16	2023	2023	NUM
ijtc-1273	297	17	)	)	PUNCT
ijtc-1273	297	18	.	.	PUNCT
ijtc-1273	298	1	pengaruh	pengaruh	NOUN
ijtc-1273	298	2	perputaran	perputaran	VERB
ijtc-1273	298	3	persediaan	persediaan	VERB
ijtc-1273	298	4	dan	dan	PROPN
ijtc-1273	298	5	perputaran	perputaran	PROPN
ijtc-1273	298	6	piutang	piutang	PROPN
ijtc-1273	298	7	terhadap	terhadap	PROPN
ijtc-1273	298	8	likuiditas	likuiditas	PROPN
ijtc-1273	298	9	pada	pada	PROPN
ijtc-1273	298	10	perusahaan	perusahaan	PROPN
ijtc-1273	298	11	sub	sub	PROPN
ijtc-1273	298	12	sektor	sektor	PROPN
ijtc-1273	298	13	farmasi	farmasi	PROPN
ijtc-1273	298	14	yang	yang	PROPN
ijtc-1273	298	15	terdaftar	terdaftar	PROPN
ijtc-1273	298	16	di	di	PROPN
ijtc-1273	298	17	bursa	bursa	PROPN
ijtc-1273	298	18	efek	efek	NOUN
ijtc-1273	298	19	indonesia	indonesia	PROPN
ijtc-1273	298	20	periode	periode	PROPN
ijtc-1273	298	21	2015	2015	NUM
ijtc-1273	298	22	-	-	SYM
ijtc-1273	298	23	2019	2019	NUM
ijtc-1273	298	24	.	.	PUNCT
ijtc-1273	299	1	jurnal	jurnal	ADJ
ijtc-1273	299	2	penelitian	penelitian	PROPN
ijtc-1273	299	3	dan	dan	PROPN
ijtc-1273	299	4	pengkajian	pengkajian	PROPN
ijtc-1273	299	5	ilmiah	ilmiah	PROPN
ijtc-1273	299	6	sosial	sosial	PROPN
ijtc-1273	299	7	budaya	budaya	NOUN
ijtc-1273	299	8	,	,	PUNCT
ijtc-1273	299	9	2(1	2(1	NUM
ijtc-1273	299	10	)	)	PUNCT
ijtc-1273	299	11	,	,	PUNCT
ijtc-1273	299	12	60–69	60–69	NUM
ijtc-1273	299	13	.	.	PUNCT
ijtc-1273	299	14	https://doi.org/10.47233/jppisb.v2i1.685	https://doi.org/10.47233/jppisb.v2i1.685	NOUN
ijtc-1273	299	15	rizal	rizal	NOUN
ijtc-1273	299	16	,	,	PUNCT
ijtc-1273	299	17	n.	n.	NOUN
ijtc-1273	299	18	(	(	PUNCT
ijtc-1273	299	19	2021	2021	NUM
ijtc-1273	299	20	)	)	PUNCT
ijtc-1273	299	21	.	.	PUNCT
ijtc-1273	300	1	pengaruh	pengaruh	NOUN
ijtc-1273	300	2	perputaran	perputaran	VERB
ijtc-1273	300	3	piutangdan	piutangdan	PROPN
ijtc-1273	300	4	perputaran	perputaran	PROPN
ijtc-1273	300	5	kasterhadap	kasterhadap	PROPN
ijtc-1273	300	6	likuiditas	likuiditas	PROPN
ijtc-1273	300	7	perusahaan	perusahaan	PROPN
ijtc-1273	300	8	manufaktur	manufaktur	PROPN
ijtc-1273	300	9	sektor	sektor	PROPN
ijtc-1273	300	10	industri	industri	PROPN
ijtc-1273	300	11	barang	barang	PROPN
ijtc-1273	300	12	konsumsiyang	konsumsiyang	PROPN
ijtc-1273	300	13	terdaftar	terdaftar	PROPN
ijtc-1273	300	14	di	di	PROPN
ijtc-1273	300	15	bursa	bursa	PROPN
ijtc-1273	300	16	efek	efek	NOUN
ijtc-1273	300	17	indonesia	indonesia	PROPN
ijtc-1273	300	18	(	(	PUNCT
ijtc-1273	300	19	bei	bei	PROPN
ijtc-1273	300	20	)	)	PUNCT
ijtc-1273	300	21	tahun	tahun	PROPN
ijtc-1273	300	22	20162017	20162017	NUM
ijtc-1273	300	23	.	.	PUNCT
ijtc-1273	301	1	rosalina	rosalina	PROPN
ijtc-1273	301	2	,	,	PUNCT
ijtc-1273	301	3	r.	r.	PROPN
ijtc-1273	301	4	d.	d.	PROPN
ijtc-1273	301	5	,	,	PUNCT
ijtc-1273	301	6	yudistira	yudistira	PROPN
ijtc-1273	301	7	,	,	PUNCT
ijtc-1273	301	8	c.	c.	PROPN
ijtc-1273	301	9	g.	g.	PROPN
ijtc-1273	301	10	p.	p.	PROPN
ijtc-1273	301	11	,	,	PUNCT
ijtc-1273	301	12	marhaeni	marhaeni	PROPN
ijtc-1273	301	13	,	,	PUNCT
ijtc-1273	301	14	k.	k.	PROPN
ijtc-1273	301	15	e.	e.	PROPN
ijtc-1273	301	16	,	,	PUNCT
ijtc-1273	301	17	&	&	CCONJ
ijtc-1273	301	18	kasiani	kasiani	PROPN
ijtc-1273	301	19	,	,	PUNCT
ijtc-1273	301	20	k.	k.	PROPN
ijtc-1273	301	21	(	(	PUNCT
ijtc-1273	301	22	2022	2022	NUM
ijtc-1273	301	23	)	)	PUNCT
ijtc-1273	301	24	.	.	PUNCT
ijtc-1273	302	1	pengaruh	pengaruh	NOUN
ijtc-1273	302	2	perputaran	perputaran	PROPN
ijtc-1273	302	3	piutang	piutang	PROPN
ijtc-1273	302	4	dan	dan	PROPN
ijtc-1273	302	5	kas	kas	PROPN
ijtc-1273	302	6	terhadap	terhadap	PROPN
ijtc-1273	302	7	likuiditas	likuiditas	PROPN
ijtc-1273	302	8	pada	pada	PROPN
ijtc-1273	302	9	hilton	hilton	PROPN
ijtc-1273	302	10	garden	garden	PROPN
ijtc-1273	302	11	inn	inn	PROPN
ijtc-1273	302	12	bali	bali	PROPN
ijtc-1273	302	13	.	.	PUNCT
ijtc-1273	303	1	ganec	ganec	PROPN
ijtc-1273	303	2	swara	swara	PROPN
ijtc-1273	303	3	,	,	PUNCT
ijtc-1273	303	4	16(2	16(2	NUM
ijtc-1273	303	5	)	)	PUNCT
ijtc-1273	303	6	,	,	PUNCT
ijtc-1273	303	7	1711	1711	NUM
ijtc-1273	303	8	.	.	PUNCT
ijtc-1273	304	1	https://doi.org/10.35327/gara.v16i2.337	https://doi.org/10.35327/gara.v16i2.337	PROPN
ijtc-1273	304	2	ross	ross	PROPN
ijtc-1273	304	3	,	,	PUNCT
ijtc-1273	304	4	s.	s.	PROPN
ijtc-1273	304	5	a.	a.	PROPN
ijtc-1273	304	6	,	,	PUNCT
ijtc-1273	304	7	westerfield	westerfield	PROPN
ijtc-1273	304	8	,	,	PUNCT
ijtc-1273	304	9	r.	r.	PROPN
ijtc-1273	304	10	w.	w.	PROPN
ijtc-1273	304	11	,	,	PUNCT
ijtc-1273	304	12	jordan	jordan	PROPN
ijtc-1273	304	13	,	,	PUNCT
ijtc-1273	304	14	b.	b.	PROPN
ijtc-1273	304	15	d.	d.	PROPN
ijtc-1273	304	16	,	,	PUNCT
ijtc-1273	304	17	lim	lim	PROPN
ijtc-1273	304	18	,	,	PUNCT
ijtc-1273	304	19	j.	j.	PROPN
ijtc-1273	304	20	,	,	PUNCT
ijtc-1273	304	21	&	&	CCONJ
ijtc-1273	304	22	tan	tan	PROPN
ijtc-1273	304	23	,	,	PUNCT
ijtc-1273	304	24	r.	r.	PROPN
ijtc-1273	304	25	(	(	PUNCT
ijtc-1273	304	26	2015	2015	NUM
ijtc-1273	304	27	)	)	PUNCT
ijtc-1273	304	28	.	.	PUNCT
ijtc-1273	305	1	pengantar	pengantar	PROPN
ijtc-1273	305	2	keuangan	keuangan	PROPN
ijtc-1273	305	3	perusahaan	perusahaan	PROPN
ijtc-1273	305	4	(	(	PUNCT
ijtc-1273	305	5	fundamentals	fundamental	NOUN
ijtc-1273	305	6	of	of	ADP
ijtc-1273	305	7	corporate	corporate	ADJ
ijtc-1273	305	8	finance	finance	NOUN
ijtc-1273	305	9	)	)	PUNCT
ijtc-1273	305	10	.	.	PUNCT
ijtc-1273	306	1	in	in	ADP
ijtc-1273	306	2	edisi	edisi	PROPN
ijtc-1273	306	3	global	global	PROPN
ijtc-1273	306	4	asia	asia	PROPN
ijtc-1273	306	5	,	,	PUNCT
ijtc-1273	306	6	buku	buku	PROPN
ijtc-1273	306	7	(	(	PUNCT
ijtc-1273	306	8	vol	vol	NOUN
ijtc-1273	306	9	.	.	PROPN
ijtc-1273	306	10	1	1	NUM
ijtc-1273	306	11	)	)	PUNCT
ijtc-1273	306	12	.	.	PUNCT
ijtc-1273	307	1	salam	salam	PROPN
ijtc-1273	307	2	,	,	PUNCT
ijtc-1273	307	3	a.	a.	PROPN
ijtc-1273	307	4	f.	f.	PROPN
ijtc-1273	307	5	,	,	PUNCT
ijtc-1273	307	6	abdurrohman	abdurrohman	NOUN
ijtc-1273	307	7	,	,	PUNCT
ijtc-1273	307	8	alfarizi	alfarizi	PROPN
ijtc-1273	307	9	,	,	PUNCT
ijtc-1273	307	10	a.	a.	PROPN
ijtc-1273	307	11	w.	w.	PROPN
ijtc-1273	307	12	,	,	PUNCT
ijtc-1273	307	13	&	&	CCONJ
ijtc-1273	307	14	anwar	anwar	PROPN
ijtc-1273	307	15	,	,	PUNCT
ijtc-1273	307	16	f.	f.	PROPN
ijtc-1273	307	17	a.	a.	PROPN
ijtc-1273	307	18	(	(	PUNCT
ijtc-1273	307	19	2022	2022	NUM
ijtc-1273	307	20	)	)	PUNCT
ijtc-1273	307	21	.	.	PUNCT
ijtc-1273	308	1	the	the	DET
ijtc-1273	308	2	effect	effect	NOUN
ijtc-1273	308	3	of	of	ADP
ijtc-1273	308	4	cash	cash	NOUN
ijtc-1273	308	5	turnover	turnover	NOUN
ijtc-1273	308	6	,	,	PUNCT
ijtc-1273	308	7	receivables	receivables	NOUN
ijtc-1273	308	8	turnover	turnover	NOUN
ijtc-1273	308	9	and	and	CCONJ
ijtc-1273	308	10	inventory	inventory	NOUN
ijtc-1273	308	11	turnover	turnover	NOUN
ijtc-1273	308	12	on	on	ADP
ijtc-1273	308	13	liquidity	liquidity	NOUN
ijtc-1273	308	14	in	in	ADP
ijtc-1273	308	15	chemical	chemical	ADJ
ijtc-1273	308	16	subsector	subsector	NOUN
ijtc-1273	308	17	companies	company	NOUN
ijtc-1273	308	18	listed	list	VERB
ijtc-1273	308	19	on	on	ADP
ijtc-1273	308	20	the	the	DET
ijtc-1273	308	21	indonesia	indonesia	PROPN
ijtc-1273	308	22	stock	stock	PROPN
ijtc-1273	308	23	exchange	exchange	PROPN
ijtc-1273	308	24	.	.	PUNCT
ijtc-1273	309	1	jurnal	jurnal	ADJ
ijtc-1273	309	2	ekonomi	ekonomi	PROPN
ijtc-1273	309	3	,	,	PUNCT
ijtc-1273	309	4	11(03	11(03	NUM
ijtc-1273	309	5	)	)	PUNCT
ijtc-1273	309	6	,	,	PUNCT
ijtc-1273	309	7	1005–1011	1005–1011	NUM
ijtc-1273	309	8	.	.	PUNCT
ijtc-1273	310	1	http://ejournal.seaninstitute.or.id/index.php/ekonomi	http://ejournal.seaninstitute.or.id/index.php/ekonomi	X
ijtc-1273	310	2	septiyana	septiyana	PROPN
ijtc-1273	310	3	,	,	PUNCT
ijtc-1273	310	4	i.	i.	PROPN
ijtc-1273	310	5	(	(	PUNCT
ijtc-1273	310	6	2020	2020	NUM
ijtc-1273	310	7	)	)	PUNCT
ijtc-1273	310	8	.	.	PUNCT
ijtc-1273	311	1	industri	industri	PROPN
ijtc-1273	311	2	makanan	makanan	PROPN
ijtc-1273	311	3	dan	dan	PROPN
ijtc-1273	311	4	minuman	minuman	PROPN
ijtc-1273	311	5	yang	yang	PROPN
ijtc-1273	311	6	terdaftar	terdaftar	PROPN
ijtc-1273	311	7	di	di	PROPN
ijtc-1273	311	8	bei	bei	PROPN
ijtc-1273	311	9	.	.	PUNCT
ijtc-1273	312	1	1–12	1–12	NOUN
ijtc-1273	312	2	.	.	PUNCT
ijtc-1273	313	1	seto	seto	NOUN
ijtc-1273	313	2	,	,	PUNCT
ijtc-1273	313	3	a.	a.	NOUN
ijtc-1273	313	4	a.	a.	PROPN
ijtc-1273	313	5	,	,	PUNCT
ijtc-1273	313	6	yulianti	yulianti	PROPN
ijtc-1273	313	7	,	,	PUNCT
ijtc-1273	313	8	m.	m.	PROPN
ijtc-1273	313	9	l.	l.	PROPN
ijtc-1273	313	10	,	,	PUNCT
ijtc-1273	313	11	kusumastuti	kusumastuti	PROPN
ijtc-1273	313	12	,	,	PUNCT
ijtc-1273	313	13	r.	r.	PROPN
ijtc-1273	313	14	,	,	PUNCT
ijtc-1273	313	15	astuti	astuti	PROPN
ijtc-1273	313	16	,	,	PUNCT
ijtc-1273	313	17	n.	n.	NOUN
ijtc-1273	313	18	,	,	PUNCT
ijtc-1273	313	19	febrianto	febrianto	PROPN
ijtc-1273	313	20	,	,	PUNCT
ijtc-1273	313	21	h.	h.	PROPN
ijtc-1273	313	22	g.	g.	PROPN
ijtc-1273	313	23	,	,	PUNCT
ijtc-1273	313	24	sukma	sukma	NOUN
ijtc-1273	313	25	,	,	PUNCT
ijtc-1273	313	26	p.	p.	NOUN
ijtc-1273	313	27	,	,	PUNCT
ijtc-1273	313	28	fitriana	fitriana	PROPN
ijtc-1273	313	29	,	,	PUNCT
ijtc-1273	313	30	a.	a.	NOUN
ijtc-1273	313	31	i.	i.	PROPN
ijtc-1273	313	32	,	,	PUNCT
ijtc-1273	313	33	satrio	satrio	PROPN
ijtc-1273	313	34	,	,	PUNCT
ijtc-1273	313	35	a.	a.	PROPN
ijtc-1273	313	36	b.	b.	PROPN
ijtc-1273	313	37	,	,	PUNCT
ijtc-1273	313	38	hanani	hanani	NOUN
ijtc-1273	313	39	,	,	PUNCT
ijtc-1273	313	40	t.	t.	PROPN
ijtc-1273	313	41	,	,	PUNCT
ijtc-1273	313	42	&	&	CCONJ
ijtc-1273	313	43	hakim	hakim	PROPN
ijtc-1273	313	44	,	,	PUNCT
ijtc-1273	313	45	m.	m.	NOUN
ijtc-1273	313	46	z.	z.	PROPN
ijtc-1273	313	47	(	(	PUNCT
ijtc-1273	313	48	2023	2023	NUM
ijtc-1273	313	49	)	)	PUNCT
ijtc-1273	313	50	.	.	PUNCT
ijtc-1273	314	1	analisis	analisis	ADJ
ijtc-1273	314	2	laporan	laporan	ADJ
ijtc-1273	314	3	keuangan	keuangan	NOUN
ijtc-1273	314	4	.	.	PUNCT
ijtc-1273	315	1	suharti	suharti	PROPN
ijtc-1273	315	2	,	,	PUNCT
ijtc-1273	315	3	winata	winata	NOUN
ijtc-1273	315	4	nagari	nagari	PROPN
ijtc-1273	315	5	,	,	PUNCT
ijtc-1273	315	6	p.	p.	PROPN
ijtc-1273	315	7	,	,	PUNCT
ijtc-1273	315	8	suryani	suryani	PROPN
ijtc-1273	315	9	,	,	PUNCT
ijtc-1273	315	10	f.	f.	PROPN
ijtc-1273	315	11	,	,	PUNCT
ijtc-1273	315	12	putri	putri	PROPN
ijtc-1273	315	13	yoseria	yoseria	PROPN
ijtc-1273	315	14	,	,	PUNCT
ijtc-1273	315	15	i.	i.	PROPN
ijtc-1273	315	16	,	,	PUNCT
ijtc-1273	315	17	&	&	CCONJ
ijtc-1273	315	18	halimahtussakdiah	halimahtussakdiah	PROPN
ijtc-1273	315	19	.	.	PUNCT
ijtc-1273	316	1	(	(	PUNCT
ijtc-1273	316	2	2022	2022	NUM
ijtc-1273	316	3	)	)	PUNCT
ijtc-1273	316	4	.	.	PUNCT
ijtc-1273	317	1	analisis	analisis	ADJ
ijtc-1273	317	2	pengaruh	pengaruh	NOUN
ijtc-1273	317	3	perputaran	perputaran	ADJ
ijtc-1273	317	4	piutang	piutang	NOUN
ijtc-1273	317	5	,	,	PUNCT
ijtc-1273	317	6	perputaran	perputaran	ADJ
ijtc-1273	317	7	persediaan	persediaan	VERB
ijtc-1273	317	8	,	,	PUNCT
ijtc-1273	317	9	perputaran	perputaran	ADJ
ijtc-1273	317	10	modal	modal	NOUN
ijtc-1273	317	11	kerja	kerja	PROPN
ijtc-1273	317	12	terhadap	terhadap	PROPN
ijtc-1273	317	13	likuiditas	likuiditas	PROPN
ijtc-1273	317	14	dan	dan	PROPN
ijtc-1273	317	15	profitabilitas	profitabilitas	PROPN
ijtc-1273	317	16	pada	pada	PROPN
ijtc-1273	317	17	perusahaan	perusahaan	PROPN
ijtc-1273	317	18	subsektor	subsektor	PROPN
ijtc-1273	317	19	makanan	makanan	PROPN
ijtc-1273	317	20	dan	dan	PROPN
ijtc-1273	317	21	minuman	minuman	PROPN
ijtc-1273	317	22	yang	yang	PROPN
ijtc-1273	317	23	terdaftar	terdaftar	PROPN
ijtc-1273	317	24	di	di	PROPN
ijtc-1273	317	25	bursa	bursa	PROPN
ijtc-1273	317	26	efek	efek	NOUN
ijtc-1273	317	27	indonesia	indonesia	PROPN
ijtc-1273	317	28	(	(	PUNCT
ijtc-1273	317	29	bei	bei	PROPN
ijtc-1273	317	30	)	)	PUNCT
ijtc-1273	317	31	tahun	tahun	PROPN
ijtc-1273	317	32	2016	2016	NUM
ijtc-1273	317	33	-	-	SYM
ijtc-1273	317	34	2020	2020	NUM
ijtc-1273	317	35	.	.	PUNCT
ijtc-1273	318	1	lucrum	lucrum	NOUN
ijtc-1273	318	2	:	:	PUNCT
ijtc-1273	318	3	jurnal	jurnal	PROPN
ijtc-1273	318	4	bisnis	bisnis	PROPN
ijtc-1273	318	5	terapan	terapan	PROPN
ijtc-1273	318	6	,	,	PUNCT
ijtc-1273	318	7	2(2	2(2	NUM
ijtc-1273	318	8	)	)	PUNCT
ijtc-1273	318	9	,	,	PUNCT
ijtc-1273	318	10	135–153	135–153	NUM
ijtc-1273	318	11	.	.	PUNCT
ijtc-1273	319	1	sunardi	sunardi	PROPN
ijtc-1273	319	2	,	,	PUNCT
ijtc-1273	319	3	k.	k.	PROPN
ijtc-1273	319	4	,	,	PUNCT
ijtc-1273	319	5	cornelius	cornelius	PROPN
ijtc-1273	319	6	,	,	PUNCT
ijtc-1273	319	7	t.	t.	PROPN
ijtc-1273	319	8	,	,	PUNCT
ijtc-1273	319	9	&	&	CCONJ
ijtc-1273	319	10	kumala	kumala	PROPN
ijtc-1273	319	11	,	,	PUNCT
ijtc-1273	319	12	m.	m.	NOUN
ijtc-1273	319	13	d.	d.	PROPN
ijtc-1273	319	14	(	(	PUNCT
ijtc-1273	319	15	2021	2021	NUM
ijtc-1273	319	16	)	)	PUNCT
ijtc-1273	319	17	.	.	PUNCT
ijtc-1273	320	1	pengaruh	pengaruh	PROPN
ijtc-1273	320	2	arus	arus	PROPN
ijtc-1273	320	3	kas	kas	PROPN
ijtc-1273	320	4	operasional	operasional	PROPN
ijtc-1273	320	5	,	,	PUNCT
ijtc-1273	320	6	perputaran	perputaran	ADJ
ijtc-1273	320	7	piutang	piutang	PROPN
ijtc-1273	320	8	,	,	PUNCT
ijtc-1273	320	9	dan	dan	PROPN
ijtc-1273	320	10	perputaran	perputaran	PROPN
ijtc-1273	320	11	persediaan	persediaan	VERB
ijtc-1273	320	12	terhadap	terhadap	PROPN
ijtc-1273	320	13	likuiditas	likuiditas	PROPN
ijtc-1273	320	14	perusahaan	perusahaan	PROPN
ijtc-1273	320	15	manufaktur	manufaktur	PROPN
ijtc-1273	320	16	yang	yang	PROPN
ijtc-1273	320	17	terdaftar	terdaftar	PROPN
ijtc-1273	320	18	di	di	PROPN
ijtc-1273	320	19	bei	bei	PROPN
ijtc-1273	320	20	ditengah	ditengah	NOUN
ijtc-1273	320	21	pandemi	pandemi	ADP
ijtc-1273	320	22	covid-19	covid-19	PROPN
ijtc-1273	320	23	.	.	PUNCT
ijtc-1273	321	1	accounting	account	VERB
ijtc-1273	321	2	global	global	ADJ
ijtc-1273	321	3	journal	journal	PROPN
ijtc-1273	321	4	,	,	PUNCT
ijtc-1273	321	5	5(1	5(1	NUM
ijtc-1273	321	6	)	)	PUNCT
ijtc-1273	321	7	,	,	PUNCT
ijtc-1273	321	8	13–33	13–33	NUM
ijtc-1273	321	9	.	.	PUNCT
ijtc-1273	322	1	https://doi.org/10.24176/agj.v5i1.5611	https://doi.org/10.24176/agj.v5i1.5611	PROPN
ijtc-1273	322	2	syafitri	syafitri	PROPN
ijtc-1273	322	3	,	,	PUNCT
ijtc-1273	322	4	e.	e.	PROPN
ijtc-1273	322	5	d.	d.	PROPN
ijtc-1273	322	6	,	,	PUNCT
ijtc-1273	322	7	&	&	CCONJ
ijtc-1273	322	8	khalifaturofi’ah	khalifaturofi’ah	PROPN
ijtc-1273	322	9	,	,	PUNCT
ijtc-1273	323	1	s.	s.	PROPN
ijtc-1273	323	2	o.	o.	PROPN
ijtc-1273	323	3	(	(	PUNCT
ijtc-1273	323	4	2023	2023	NUM
ijtc-1273	323	5	)	)	PUNCT
ijtc-1273	323	6	.	.	PUNCT
ijtc-1273	324	1	dampak	dampak	PROPN
ijtc-1273	324	2	pandemi	pandemi	ADP
ijtc-1273	324	3	covid-19	covid-19	PROPN
ijtc-1273	324	4	terhadap	terhadap	PROPN
ijtc-1273	324	5	kinerja	kinerja	PROPN
ijtc-1273	324	6	keuangan	keuangan	PROPN
ijtc-1273	324	7	perusahaan	perusahaan	PROPN
ijtc-1273	324	8	manufaktur	manufaktur	PROPN
ijtc-1273	324	9	yang	yang	PROPN
ijtc-1273	324	10	terdaftar	terdaftar	PROPN
ijtc-1273	324	11	di	di	PROPN
ijtc-1273	324	12	bei	bei	PROPN
ijtc-1273	324	13	.	.	PUNCT
ijtc-1273	325	1	journal	journal	PROPN
ijtc-1273	325	2	of	of	ADP
ijtc-1273	325	3	business	business	PROPN
ijtc-1273	325	4	&	&	CCONJ
ijtc-1273	325	5	banking	banking	PROPN
ijtc-1273	325	6	,	,	PUNCT
ijtc-1273	325	7	13(1	13(1	NUM
ijtc-1273	325	8	)	)	PUNCT
ijtc-1273	325	9	,	,	PUNCT
ijtc-1273	325	10	33	33	NUM
ijtc-1273	325	11	.	.	PUNCT
ijtc-1273	326	1	https://doi.org/10.14414/jbb.v13i1.3734	https://doi.org/10.14414/jbb.v13i1.3734	PROPN
ijtc-1273	326	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1273	326	3	the	the	DET
ijtc-1273	326	4	effect	effect	NOUN
ijtc-1273	326	5	of	of	ADP
ijtc-1273	326	6	cash	cash	NOUN
ijtc-1273	326	7	turnover	turnover	NOUN
ijtc-1273	326	8	,	,	PUNCT
ijtc-1273	326	9	receivables	receivables	NOUN
ijtc-1273	326	10	and	and	CCONJ
ijtc-1273	326	11	inventory	inventory	NOUN
ijtc-1273	326	12	on	on	ADP
ijtc-1273	326	13	the	the	DET
ijtc-1273	326	14	liquidity	liquidity	NOUN
ijtc-1273	326	15	of	of	ADP
ijtc-1273	326	16	manufacturing	manufacturing	NOUN
ijtc-1273	326	17	companies	company	NOUN
ijtc-1273	326	18	on	on	ADP
ijtc-1273	326	19	the	the	DET
ijtc-1273	326	20	indonesian	indonesian	ADJ
ijtc-1273	326	21	stock	stock	PROPN
ijtc-1273	326	22	exchange	exchange	PROPN
ijtc-1273	326	23	for	for	ADP
ijtc-1273	326	24	the	the	DET
ijtc-1273	326	25	2018	2018	NUM
ijtc-1273	326	26	-	-	SYM
ijtc-1273	326	27	2022	2022	NUM
ijtc-1273	326	28	period	period	NOUN
ijtc-1273	326	29	muhajiroh	muhajiroh	NOUN
ijtc-1273	326	30	and	and	CCONJ
ijtc-1273	326	31	kamila	kamila	PROPN
ijtc-1273	326	32	635	635	NUM
ijtc-1273	326	33	|	|	ADV
ijtc-1273	326	34	ilomata	ilomata	PROPN
ijtc-1273	326	35	international	international	ADJ
ijtc-1273	326	36	journal	journal	NOUN
ijtc-1273	326	37	of	of	ADP
ijtc-1273	326	38	tax	tax	PROPN
ijtc-1273	326	39	&	&	CCONJ
ijtc-1273	326	40	accounting	accounting	PROPN
ijtc-1273	326	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1273	326	42	trisnayanti	trisnayanti	NOUN
ijtc-1273	326	43	,	,	PUNCT
ijtc-1273	326	44	a.	a.	NOUN
ijtc-1273	326	45	,	,	PUNCT
ijtc-1273	326	46	mendra	mendra	PROPN
ijtc-1273	326	47	,	,	PUNCT
ijtc-1273	326	48	n.	n.	NOUN
ijtc-1273	326	49	,	,	PUNCT
ijtc-1273	326	50	&	&	CCONJ
ijtc-1273	326	51	bhegawati	bhegawati	PROPN
ijtc-1273	326	52	,	,	PUNCT
ijtc-1273	326	53	d.	d.	PROPN
ijtc-1273	326	54	(	(	PUNCT
ijtc-1273	326	55	2020	2020	NUM
ijtc-1273	326	56	)	)	PUNCT
ijtc-1273	326	57	.	.	PUNCT
ijtc-1273	327	1	pengaruh	pengaruh	NOUN
ijtc-1273	327	2	perputaran	perputaran	VERB
ijtc-1273	327	3	kas	kas	PROPN
ijtc-1273	327	4	,	,	PUNCT
ijtc-1273	327	5	perputaran	perputaran	ADJ
ijtc-1273	327	6	persediaan	persediaan	VERB
ijtc-1273	327	7	,	,	PUNCT
ijtc-1273	327	8	perputaran	perputaran	ADJ
ijtc-1273	327	9	piutang	piutang	PROPN
ijtc-1273	327	10	terhadap	terhadap	PROPN
ijtc-1273	327	11	likuiditas	likuiditas	PROPN
ijtc-1273	327	12	perusahaan	perusahaan	PROPN
ijtc-1273	327	13	manufaktur	manufaktur	PROPN
ijtc-1273	327	14	subsektor	subsektor	PROPN
ijtc-1273	327	15	makanan	makanan	PROPN
ijtc-1273	327	16	dan	dan	PROPN
ijtc-1273	327	17	minuman	minuman	PROPN
ijtc-1273	327	18	yang	yang	PROPN
ijtc-1273	327	19	terdaftar	terdaftar	PROPN
ijtc-1273	327	20	di	di	PROPN
ijtc-1273	327	21	bursa	bursa	PROPN
ijtc-1273	327	22	efek	efek	PROPN
ijtc-1273	327	23	indonesia	indonesia	PROPN
ijtc-1273	327	24	.	.	PUNCT
ijtc-1273	328	1	jurnal	jurnal	PROPN
ijtc-1273	328	2	riset	riset	PROPN
ijtc-1273	328	3	akuntansi	akuntansi	PROPN
ijtc-1273	328	4	,	,	PUNCT
ijtc-1273	328	5	10	10	NUM
ijtc-1273	328	6	,	,	PUNCT
ijtc-1273	328	7	87–97	87–97	NUM
ijtc-1273	328	8	.	.	PUNCT
ijtc-1273	329	1	warasto	warasto	NOUN
ijtc-1273	329	2	,	,	PUNCT
ijtc-1273	329	3	h.	h.	PROPN
ijtc-1273	329	4	n.	n.	PROPN
ijtc-1273	329	5	,	,	PUNCT
ijtc-1273	329	6	janudin	janudin	PROPN
ijtc-1273	329	7	,	,	PUNCT
ijtc-1273	329	8	j.	j.	PROPN
ijtc-1273	329	9	,	,	PUNCT
ijtc-1273	329	10	&	&	CCONJ
ijtc-1273	329	11	baharani	baharani	PROPN
ijtc-1273	329	12	,	,	PUNCT
ijtc-1273	329	13	s.	s.	PROPN
ijtc-1273	329	14	(	(	PUNCT
ijtc-1273	329	15	2023	2023	NUM
ijtc-1273	329	16	)	)	PUNCT
ijtc-1273	329	17	.	.	PUNCT
ijtc-1273	330	1	pengaruh	pengaruh	NOUN
ijtc-1273	330	2	perputaran	perputaran	VERB
ijtc-1273	330	3	kas	kas	PROPN
ijtc-1273	330	4	,	,	PUNCT
ijtc-1273	330	5	perputaran	perputaran	ADJ
ijtc-1273	330	6	piutang	piutang	PROPN
ijtc-1273	330	7	dan	dan	PROPN
ijtc-1273	330	8	perputaran	perputaran	PROPN
ijtc-1273	330	9	modal	modal	PROPN
ijtc-1273	330	10	kerja	kerja	PROPN
ijtc-1273	330	11	terhadap	terhadap	PROPN
ijtc-1273	330	12	likuiditas	likuiditas	PROPN
ijtc-1273	330	13	pada	pada	PROPN
ijtc-1273	330	14	pt	pt	PROPN
ijtc-1273	330	15	.	.	PROPN
ijtc-1273	330	16	mandom	mandom	NOUN
ijtc-1273	330	17	indonesia	indonesia	PROPN
ijtc-1273	330	18	tbk	tbk	PROPN
ijtc-1273	330	19	periode	periode	PROPN
ijtc-1273	330	20	2012	2012	NUM
ijtc-1273	330	21	-	-	SYM
ijtc-1273	330	22	2021	2021	NUM
ijtc-1273	330	23	.	.	PUNCT
ijtc-1273	331	1	scientific	scientific	ADJ
ijtc-1273	331	2	journal	journal	NOUN
ijtc-1273	331	3	of	of	ADP
ijtc-1273	331	4	reflection	reflection	NOUN
ijtc-1273	331	5	 	 	SPACE
ijtc-1273	331	6	:	:	PUNCT
ijtc-1273	331	7	economic	economic	ADJ
ijtc-1273	331	8	,	,	PUNCT
ijtc-1273	331	9	accounting	accounting	NOUN
ijtc-1273	331	10	,	,	PUNCT
ijtc-1273	331	11	management	management	NOUN
ijtc-1273	331	12	and	and	CCONJ
ijtc-1273	331	13	business	business	NOUN
ijtc-1273	331	14	,	,	PUNCT
ijtc-1273	331	15	6(3	6(3	NUM
ijtc-1273	331	16	)	)	PUNCT
ijtc-1273	331	17	,	,	PUNCT
ijtc-1273	331	18	574–582	574–582	NUM
ijtc-1273	331	19	.	.	PUNCT
ijtc-1273	332	1	https://doi.org/10.37481/sjr.v6i3.698	https://doi.org/10.37481/sjr.v6i3.698	PROPN
ijtc-1273	332	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ