id	sid	tid	token	lemma	pos
ijtc-1322	1	1	the	the	DET
ijtc-1322	1	2	illomata	illomata	PROPN
ijtc-1322	1	3	international	international	PROPN
ijtc-1322	1	4	journal	journal	PROPN
ijtc-1322	1	5	of	of	ADP
ijtc-1322	1	6	management	management	NOUN
ijtc-1322	1	7	ilomata	ilomata	PROPN
ijtc-1322	1	8	international	international	ADJ
ijtc-1322	1	9	journal	journal	NOUN
ijtc-1322	1	10	of	of	ADP
ijtc-1322	1	11	tax	tax	PROPN
ijtc-1322	1	12	&	&	CCONJ
ijtc-1322	1	13	accounting	account	VERB
ijtc-1322	1	14	p	p	PROPN
ijtc-1322	1	15	-	-	PUNCT
ijtc-1322	1	16	issn	issn	NOUN
ijtc-1322	1	17	:	:	PUNCT
ijtc-1322	1	18	2714	2714	NUM
ijtc-1322	1	19	-	-	SYM
ijtc-1322	1	20	9838	9838	NUM
ijtc-1322	1	21	;	;	PUNCT
ijtc-1322	1	22	e	e	X
ijtc-1322	1	23	-	-	PUNCT
ijtc-1322	1	24	issn	issn	NOUN
ijtc-1322	1	25	:	:	PUNCT
ijtc-1322	1	26	2714	2714	NUM
ijtc-1322	1	27	-	-	SYM
ijtc-1322	1	28	9846	9846	NUM
ijtc-1322	1	29	volume	volume	NOUN
ijtc-1322	1	30	5	5	NUM
ijtc-1322	1	31	,	,	PUNCT
ijtc-1322	1	32	issue	issue	NOUN
ijtc-1322	1	33	3	3	NUM
ijtc-1322	1	34	,	,	PUNCT
ijtc-1322	1	35	july	july	PROPN
ijtc-1322	1	36	2024	2024	NUM
ijtc-1322	1	37	page	page	NOUN
ijtc-1322	1	38	no	no	NOUN
ijtc-1322	1	39	.	.	NOUN
ijtc-1322	1	40	692	692	NUM
ijtc-1322	1	41	-	-	SYM
ijtc-1322	1	42	708	708	NUM
ijtc-1322	1	43	692	692	NUM
ijtc-1322	1	44	|	|	NOUN
ijtc-1322	1	45	ilomata	ilomata	PROPN
ijtc-1322	1	46	international	international	ADJ
ijtc-1322	1	47	journal	journal	NOUN
ijtc-1322	1	48	of	of	ADP
ijtc-1322	1	49	tax	tax	PROPN
ijtc-1322	1	50	&	&	CCONJ
ijtc-1322	1	51	accounting	account	VERB
ijtc-1322	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	1	53	impact	impact	NOUN
ijtc-1322	1	54	of	of	ADP
ijtc-1322	1	55	internal	internal	ADJ
ijtc-1322	1	56	and	and	CCONJ
ijtc-1322	1	57	external	external	ADJ
ijtc-1322	1	58	factors	factor	NOUN
ijtc-1322	1	59	of	of	ADP
ijtc-1322	1	60	a	a	DET
ijtc-1322	1	61	company	company	NOUN
ijtc-1322	1	62	facing	face	VERB
ijtc-1322	1	63	the	the	DET
ijtc-1322	1	64	return	return	NOUN
ijtc-1322	1	65	of	of	ADP
ijtc-1322	1	66	the	the	DET
ijtc-1322	1	67	company	company	NOUN
ijtc-1322	1	68	with	with	ADP
ijtc-1322	1	69	a	a	DET
ijtc-1322	1	70	compas100	compas100	PROPN
ijtc-1322	1	71	indeks	indek	NOUN
ijtc-1322	1	72	noted	note	VERB
ijtc-1322	1	73	on	on	ADP
ijtc-1322	1	74	the	the	DET
ijtc-1322	1	75	indonesia	indonesia	PROPN
ijtc-1322	1	76	shipping	shipping	PROPN
ijtc-1322	1	77	borse	borse	PROPN
ijtc-1322	1	78	uchock	uchock	PROPN
ijtc-1322	1	79	pandapotan	pandapotan	PROPN
ijtc-1322	1	80	raja	raja	PROPN
ijtc-1322	1	81	salomo	salomo	NOUN
ijtc-1322	1	82	sinaga1	sinaga1	NOUN
ijtc-1322	1	83	,	,	PUNCT
ijtc-1322	1	84	dudi	dudi	PROPN
ijtc-1322	1	85	rudianto2	rudianto2	PROPN
ijtc-1322	1	86	12universitas	12universitas	NUM
ijtc-1322	1	87	bakrie	bakrie	PROPN
ijtc-1322	1	88	,	,	PUNCT
ijtc-1322	1	89	indonesia	indonesia	PROPN
ijtc-1322	1	90	correspondent	correspondent	NOUN
ijtc-1322	1	91	:	:	PUNCT
ijtc-1322	1	92	uchock.sinaga@gmail.com1	uchock.sinaga@gmail.com1	PROPN
ijtc-1322	1	93	received	receive	VERB
ijtc-1322	1	94	:	:	PUNCT
ijtc-1322	1	95	may	may	AUX
ijtc-1322	1	96	30	30	NUM
ijtc-1322	1	97	,	,	PUNCT
ijtc-1322	1	98	2024	2024	NUM
ijtc-1322	1	99	accepted	accept	VERB
ijtc-1322	1	100	:	:	PUNCT
ijtc-1322	1	101	july	july	PROPN
ijtc-1322	1	102	12	12	NUM
ijtc-1322	1	103	,	,	PUNCT
ijtc-1322	1	104	2024	2024	NUM
ijtc-1322	1	105	published	publish	VERB
ijtc-1322	1	106	:	:	PUNCT
ijtc-1322	1	107	july	july	PROPN
ijtc-1322	1	108	31	31	NUM
ijtc-1322	1	109	,	,	PUNCT
ijtc-1322	1	110	2024	2024	NUM
ijtc-1322	1	111	citation	citation	NOUN
ijtc-1322	1	112	:	:	PUNCT
ijtc-1322	1	113	sinaga	sinaga	NOUN
ijtc-1322	1	114	,	,	PUNCT
ijtc-1322	1	115	u	u	NOUN
ijtc-1322	1	116	,	,	PUNCT
ijtc-1322	1	117	p	p	X
ijtc-1322	1	118	,	,	PUNCT
ijtc-1322	1	119	r	r	NOUN
ijtc-1322	1	120	,	,	PUNCT
ijtc-1322	1	121	s.	s.	PROPN
ijtc-1322	1	122	,	,	PUNCT
ijtc-1322	1	123	rudianto	rudianto	PROPN
ijtc-1322	1	124	,	,	PUNCT
ijtc-1322	1	125	d.	d.	PROPN
ijtc-1322	1	126	(	(	PUNCT
ijtc-1322	1	127	2024	2024	NUM
ijtc-1322	1	128	)	)	PUNCT
ijtc-1322	1	129	.	.	PUNCT
ijtc-1322	2	1	impact	impact	NOUN
ijtc-1322	2	2	of	of	ADP
ijtc-1322	2	3	internal	internal	ADJ
ijtc-1322	2	4	and	and	CCONJ
ijtc-1322	2	5	external	external	ADJ
ijtc-1322	2	6	factors	factor	NOUN
ijtc-1322	2	7	of	of	ADP
ijtc-1322	2	8	a	a	DET
ijtc-1322	2	9	company	company	NOUN
ijtc-1322	2	10	facing	face	VERB
ijtc-1322	2	11	the	the	DET
ijtc-1322	2	12	return	return	NOUN
ijtc-1322	2	13	of	of	ADP
ijtc-1322	2	14	the	the	DET
ijtc-1322	2	15	company	company	NOUN
ijtc-1322	2	16	with	with	ADP
ijtc-1322	2	17	a	a	DET
ijtc-1322	2	18	compas100	compas100	PROPN
ijtc-1322	2	19	indeks	indek	NOUN
ijtc-1322	2	20	noted	note	VERB
ijtc-1322	2	21	on	on	ADP
ijtc-1322	2	22	the	the	DET
ijtc-1322	2	23	indonesia	indonesia	PROPN
ijtc-1322	2	24	shipping	shipping	PROPN
ijtc-1322	2	25	borse	borse	PROPN
ijtc-1322	2	26	.	.	PUNCT
ijtc-1322	3	1	ilomata	ilomata	PROPN
ijtc-1322	3	2	international	international	ADJ
ijtc-1322	3	3	journal	journal	NOUN
ijtc-1322	3	4	of	of	ADP
ijtc-1322	3	5	tax	tax	NOUN
ijtc-1322	3	6	and	and	CCONJ
ijtc-1322	3	7	accounting	accounting	NOUN
ijtc-1322	3	8	,	,	PUNCT
ijtc-1322	3	9	5(3	5(3	NUM
ijtc-1322	3	10	)	)	PUNCT
ijtc-1322	3	11	,	,	PUNCT
ijtc-1322	3	12	692	692	NUM
ijtc-1322	3	13	-	-	SYM
ijtc-1322	3	14	708	708	NUM
ijtc-1322	3	15	.	.	PUNCT
ijtc-1322	4	1	https://doi.org/10.61194/ijtc.v5i3.1322	https://doi.org/10.61194/ijtc.v5i3.1322	PROPN
ijtc-1322	4	2	abstract	abstract	NOUN
ijtc-1322	4	3	:	:	PUNCT
ijtc-1322	4	4	the	the	DET
ijtc-1322	4	5	coal	coal	NOUN
ijtc-1322	4	6	industry	industry	NOUN
ijtc-1322	4	7	is	be	AUX
ijtc-1322	4	8	a	a	DET
ijtc-1322	4	9	pillar	pillar	NOUN
ijtc-1322	4	10	of	of	ADP
ijtc-1322	4	11	the	the	DET
ijtc-1322	4	12	indonesian	indonesian	ADJ
ijtc-1322	4	13	economy	economy	NOUN
ijtc-1322	4	14	as	as	ADP
ijtc-1322	4	15	the	the	DET
ijtc-1322	4	16	main	main	ADJ
ijtc-1322	4	17	energy	energy	NOUN
ijtc-1322	4	18	source	source	NOUN
ijtc-1322	4	19	and	and	CCONJ
ijtc-1322	4	20	an	an	DET
ijtc-1322	4	21	important	important	ADJ
ijtc-1322	4	22	contributor	contributor	NOUN
ijtc-1322	4	23	to	to	ADP
ijtc-1322	4	24	the	the	DET
ijtc-1322	4	25	country	country	NOUN
ijtc-1322	4	26	's	's	PART
ijtc-1322	4	27	foreign	foreign	ADJ
ijtc-1322	4	28	exchange	exchange	NOUN
ijtc-1322	4	29	.	.	PUNCT
ijtc-1322	5	1	coal	coal	NOUN
ijtc-1322	5	2	companies	company	NOUN
ijtc-1322	5	3	in	in	ADP
ijtc-1322	5	4	the	the	DET
ijtc-1322	5	5	kompas100	kompas100	PROPN
ijtc-1322	5	6	index	index	NOUN
ijtc-1322	5	7	show	show	VERB
ijtc-1322	5	8	significant	significant	ADJ
ijtc-1322	5	9	stock	stock	NOUN
ijtc-1322	5	10	performance	performance	NOUN
ijtc-1322	5	11	measurements	measurement	NOUN
ijtc-1322	5	12	,	,	PUNCT
ijtc-1322	5	13	giving	give	VERB
ijtc-1322	5	14	rise	rise	NOUN
ijtc-1322	5	15	to	to	ADP
ijtc-1322	5	16	the	the	DET
ijtc-1322	5	17	need	need	NOUN
ijtc-1322	5	18	to	to	PART
ijtc-1322	5	19	understand	understand	VERB
ijtc-1322	5	20	the	the	DET
ijtc-1322	5	21	factors	factor	NOUN
ijtc-1322	5	22	that	that	PRON
ijtc-1322	5	23	contribute	contribute	VERB
ijtc-1322	5	24	to	to	ADP
ijtc-1322	5	25	variations	variation	NOUN
ijtc-1322	5	26	in	in	ADP
ijtc-1322	5	27	stock	stock	NOUN
ijtc-1322	5	28	returns	return	NOUN
ijtc-1322	5	29	,	,	PUNCT
ijtc-1322	5	30	both	both	CCONJ
ijtc-1322	5	31	in	in	ADP
ijtc-1322	5	32	terms	term	NOUN
ijtc-1322	5	33	of	of	ADP
ijtc-1322	5	34	internal	internal	ADJ
ijtc-1322	5	35	and	and	CCONJ
ijtc-1322	5	36	external	external	ADJ
ijtc-1322	5	37	factors	factor	NOUN
ijtc-1322	5	38	.	.	PUNCT
ijtc-1322	6	1	this	this	DET
ijtc-1322	6	2	research	research	NOUN
ijtc-1322	6	3	aims	aim	VERB
ijtc-1322	6	4	to	to	PART
ijtc-1322	6	5	analyze	analyze	VERB
ijtc-1322	6	6	the	the	DET
ijtc-1322	6	7	influence	influence	NOUN
ijtc-1322	6	8	of	of	ADP
ijtc-1322	6	9	internal	internal	ADJ
ijtc-1322	6	10	factors	factor	NOUN
ijtc-1322	6	11	(	(	PUNCT
ijtc-1322	6	12	current	current	ADJ
ijtc-1322	6	13	ratio	ratio	NOUN
ijtc-1322	6	14	,	,	PUNCT
ijtc-1322	6	15	net	net	ADJ
ijtc-1322	6	16	profit	profit	NOUN
ijtc-1322	6	17	margin	margin	NOUN
ijtc-1322	6	18	,	,	PUNCT
ijtc-1322	6	19	debt	debt	NOUN
ijtc-1322	6	20	to	to	ADP
ijtc-1322	6	21	equity	equity	NOUN
ijtc-1322	6	22	ratio	ratio	NOUN
ijtc-1322	6	23	)	)	PUNCT
ijtc-1322	6	24	and	and	CCONJ
ijtc-1322	6	25	external	external	ADJ
ijtc-1322	6	26	factors	factor	NOUN
ijtc-1322	6	27	(	(	PUNCT
ijtc-1322	6	28	inflation	inflation	NOUN
ijtc-1322	6	29	,	,	PUNCT
ijtc-1322	6	30	interest	interest	NOUN
ijtc-1322	6	31	rates	rate	NOUN
ijtc-1322	6	32	,	,	PUNCT
ijtc-1322	6	33	currency	currency	NOUN
ijtc-1322	6	34	exchange	exchange	NOUN
ijtc-1322	6	35	rates	rate	NOUN
ijtc-1322	6	36	)	)	PUNCT
ijtc-1322	6	37	on	on	ADP
ijtc-1322	6	38	stock	stock	NOUN
ijtc-1322	6	39	returns	return	NOUN
ijtc-1322	6	40	of	of	ADP
ijtc-1322	6	41	coal	coal	NOUN
ijtc-1322	6	42	companies	company	NOUN
ijtc-1322	6	43	listed	list	VERB
ijtc-1322	6	44	on	on	ADP
ijtc-1322	6	45	the	the	DET
ijtc-1322	6	46	kompas100	kompas100	PROPN
ijtc-1322	6	47	index	index	NOUN
ijtc-1322	6	48	on	on	ADP
ijtc-1322	6	49	the	the	DET
ijtc-1322	6	50	indonesia	indonesia	PROPN
ijtc-1322	6	51	stock	stock	PROPN
ijtc-1322	6	52	exchange	exchange	PROPN
ijtc-1322	6	53	.	.	PUNCT
ijtc-1322	7	1	this	this	DET
ijtc-1322	7	2	research	research	NOUN
ijtc-1322	7	3	method	method	NOUN
ijtc-1322	7	4	uses	use	VERB
ijtc-1322	7	5	a	a	DET
ijtc-1322	7	6	quantitative	quantitative	ADJ
ijtc-1322	7	7	approach	approach	NOUN
ijtc-1322	7	8	,	,	PUNCT
ijtc-1322	7	9	purposive	purposive	ADJ
ijtc-1322	7	10	sampling	sampling	NOUN
ijtc-1322	7	11	is	be	AUX
ijtc-1322	7	12	used	use	VERB
ijtc-1322	7	13	to	to	PART
ijtc-1322	7	14	select	select	VERB
ijtc-1322	7	15	samples	sample	NOUN
ijtc-1322	7	16	based	base	VERB
ijtc-1322	7	17	on	on	ADP
ijtc-1322	7	18	the	the	DET
ijtc-1322	7	19	availability	availability	NOUN
ijtc-1322	7	20	of	of	ADP
ijtc-1322	7	21	complete	complete	ADJ
ijtc-1322	7	22	financial	financial	ADJ
ijtc-1322	7	23	data	datum	NOUN
ijtc-1322	7	24	and	and	CCONJ
ijtc-1322	7	25	relevant	relevant	ADJ
ijtc-1322	7	26	historical	historical	ADJ
ijtc-1322	7	27	stock	stock	NOUN
ijtc-1322	7	28	price	price	NOUN
ijtc-1322	7	29	data	datum	NOUN
ijtc-1322	7	30	.	.	PUNCT
ijtc-1322	8	1	the	the	DET
ijtc-1322	8	2	analysis	analysis	NOUN
ijtc-1322	8	3	shows	show	VERB
ijtc-1322	8	4	that	that	SCONJ
ijtc-1322	8	5	in	in	ADP
ijtc-1322	8	6	this	this	DET
ijtc-1322	8	7	study	study	NOUN
ijtc-1322	8	8	,	,	PUNCT
ijtc-1322	8	9	the	the	DET
ijtc-1322	8	10	current	current	ADJ
ijtc-1322	8	11	ratio	ratio	NOUN
ijtc-1322	8	12	(	(	PUNCT
ijtc-1322	8	13	cr	cr	NOUN
ijtc-1322	8	14	)	)	PUNCT
ijtc-1322	8	15	has	have	VERB
ijtc-1322	8	16	a	a	DET
ijtc-1322	8	17	significant	significant	ADJ
ijtc-1322	8	18	positive	positive	ADJ
ijtc-1322	8	19	influence	influence	NOUN
ijtc-1322	8	20	on	on	ADP
ijtc-1322	8	21	stock	stock	NOUN
ijtc-1322	8	22	returns	return	NOUN
ijtc-1322	8	23	,	,	PUNCT
ijtc-1322	8	24	while	while	SCONJ
ijtc-1322	8	25	the	the	DET
ijtc-1322	8	26	net	net	ADJ
ijtc-1322	8	27	profit	profit	NOUN
ijtc-1322	8	28	margin	margin	NOUN
ijtc-1322	8	29	(	(	PUNCT
ijtc-1322	8	30	npm	npm	NOUN
ijtc-1322	8	31	)	)	PUNCT
ijtc-1322	8	32	also	also	ADV
ijtc-1322	8	33	has	have	VERB
ijtc-1322	8	34	a	a	DET
ijtc-1322	8	35	significant	significant	ADJ
ijtc-1322	8	36	positive	positive	ADJ
ijtc-1322	8	37	influence	influence	NOUN
ijtc-1322	8	38	.	.	PUNCT
ijtc-1322	9	1	on	on	ADP
ijtc-1322	9	2	the	the	DET
ijtc-1322	9	3	other	other	ADJ
ijtc-1322	9	4	hand	hand	NOUN
ijtc-1322	9	5	,	,	PUNCT
ijtc-1322	9	6	the	the	DET
ijtc-1322	9	7	debt	debt	NOUN
ijtc-1322	9	8	to	to	ADP
ijtc-1322	9	9	equity	equity	NOUN
ijtc-1322	9	10	ratio	ratio	NOUN
ijtc-1322	9	11	(	(	PUNCT
ijtc-1322	9	12	der	der	NOUN
ijtc-1322	9	13	)	)	PUNCT
ijtc-1322	9	14	has	have	VERB
ijtc-1322	9	15	a	a	DET
ijtc-1322	9	16	significant	significant	ADJ
ijtc-1322	9	17	positive	positive	ADJ
ijtc-1322	9	18	influence	influence	NOUN
ijtc-1322	9	19	.	.	PUNCT
ijtc-1322	10	1	externally	externally	ADV
ijtc-1322	10	2	,	,	PUNCT
ijtc-1322	10	3	inflation	inflation	NOUN
ijtc-1322	10	4	has	have	VERB
ijtc-1322	10	5	a	a	DET
ijtc-1322	10	6	significant	significant	ADJ
ijtc-1322	10	7	negative	negative	ADJ
ijtc-1322	10	8	impact	impact	NOUN
ijtc-1322	10	9	on	on	ADP
ijtc-1322	10	10	stock	stock	NOUN
ijtc-1322	10	11	returns	return	NOUN
ijtc-1322	10	12	,	,	PUNCT
ijtc-1322	10	13	while	while	SCONJ
ijtc-1322	10	14	interest	interest	NOUN
ijtc-1322	10	15	rates	rate	NOUN
ijtc-1322	10	16	also	also	ADV
ijtc-1322	10	17	have	have	VERB
ijtc-1322	10	18	a	a	DET
ijtc-1322	10	19	significant	significant	ADJ
ijtc-1322	10	20	negative	negative	ADJ
ijtc-1322	10	21	impact	impact	NOUN
ijtc-1322	10	22	,	,	PUNCT
ijtc-1322	10	23	but	but	CCONJ
ijtc-1322	10	24	the	the	DET
ijtc-1322	10	25	exchange	exchange	NOUN
ijtc-1322	10	26	rate	rate	NOUN
ijtc-1322	10	27	does	do	AUX
ijtc-1322	10	28	not	not	PART
ijtc-1322	10	29	affect	affect	VERB
ijtc-1322	10	30	stock	stock	NOUN
ijtc-1322	10	31	returns	return	NOUN
ijtc-1322	10	32	.	.	PUNCT
ijtc-1322	11	1	overall	overall	ADJ
ijtc-1322	11	2	,	,	PUNCT
ijtc-1322	11	3	internal	internal	ADJ
ijtc-1322	11	4	factors	factor	NOUN
ijtc-1322	11	5	influence	influence	VERB
ijtc-1322	11	6	stock	stock	NOUN
ijtc-1322	11	7	returns	return	NOUN
ijtc-1322	11	8	,	,	PUNCT
ijtc-1322	11	9	and	and	CCONJ
ijtc-1322	11	10	external	external	ADJ
ijtc-1322	11	11	factors	factor	NOUN
ijtc-1322	11	12	also	also	ADV
ijtc-1322	11	13	influence	influence	VERB
ijtc-1322	11	14	stock	stock	NOUN
ijtc-1322	11	15	returns	return	NOUN
ijtc-1322	11	16	.	.	PUNCT
ijtc-1322	12	1	additionally	additionally	ADV
ijtc-1322	12	2	,	,	PUNCT
ijtc-1322	12	3	the	the	DET
ijtc-1322	12	4	combination	combination	NOUN
ijtc-1322	12	5	of	of	ADP
ijtc-1322	12	6	internal	internal	ADJ
ijtc-1322	12	7	and	and	CCONJ
ijtc-1322	12	8	external	external	ADJ
ijtc-1322	12	9	factors	factor	NOUN
ijtc-1322	12	10	collectively	collectively	ADV
ijtc-1322	12	11	affects	affect	VERB
ijtc-1322	12	12	stock	stock	NOUN
ijtc-1322	12	13	returns	return	NOUN
ijtc-1322	12	14	with	with	ADP
ijtc-1322	12	15	significant	significant	ADJ
ijtc-1322	12	16	interaction	interaction	NOUN
ijtc-1322	12	17	complexity	complexity	NOUN
ijtc-1322	12	18	.	.	PUNCT
ijtc-1322	13	1	keywords	keyword	NOUN
ijtc-1322	13	2	:	:	PUNCT
ijtc-1322	13	3	current	current	ADJ
ijtc-1322	13	4	ratio	ratio	NOUN
ijtc-1322	13	5	(	(	PUNCT
ijtc-1322	13	6	cr	cr	NOUN
ijtc-1322	13	7	)	)	PUNCT
ijtc-1322	13	8	,	,	PUNCT
ijtc-1322	13	9	net	net	ADJ
ijtc-1322	13	10	profit	profit	NOUN
ijtc-1322	13	11	margin	margin	NOUN
ijtc-1322	13	12	(	(	PUNCT
ijtc-1322	13	13	npm	npm	PROPN
ijtc-1322	13	14	)	)	PUNCT
ijtc-1322	13	15	,	,	PUNCT
ijtc-1322	13	16	and	and	CCONJ
ijtc-1322	13	17	debt	debt	NOUN
ijtc-1322	13	18	to	to	ADP
ijtc-1322	13	19	equity	equity	NOUN
ijtc-1322	13	20	ratio	ratio	NOUN
ijtc-1322	13	21	(	(	PUNCT
ijtc-1322	13	22	der	der	NOUN
ijtc-1322	13	23	)	)	PUNCT
ijtc-1322	13	24	,	,	PUNCT
ijtc-1322	13	25	stock	stock	NOUN
ijtc-1322	13	26	returns	return	VERB
ijtc-1322	13	27	inflation	inflation	NOUN
ijtc-1322	13	28	,	,	PUNCT
ijtc-1322	13	29	interest	interest	NOUN
ijtc-1322	13	30	rates	rate	NOUN
ijtc-1322	13	31	and	and	CCONJ
ijtc-1322	13	32	exchange	exchange	NOUN
ijtc-1322	13	33	rates	rate	NOUN
ijtc-1322	13	34	this	this	PRON
ijtc-1322	13	35	is	be	AUX
ijtc-1322	13	36	an	an	DET
ijtc-1322	13	37	open	open	ADJ
ijtc-1322	13	38	access	access	NOUN
ijtc-1322	13	39	article	article	NOUN
ijtc-1322	13	40	under	under	ADP
ijtc-1322	13	41	the	the	DET
ijtc-1322	13	42	cc	cc	NOUN
ijtc-1322	13	43	-	-	PUNCT
ijtc-1322	13	44	by	by	ADP
ijtc-1322	13	45	4.0	4.0	NUM
ijtc-1322	13	46	license	license	NOUN
ijtc-1322	13	47	.	.	PUNCT
ijtc-1322	14	1	introduction	introduction	NOUN
ijtc-1322	14	2	the	the	DET
ijtc-1322	14	3	coal	coal	NOUN
ijtc-1322	14	4	industry	industry	NOUN
ijtc-1322	14	5	is	be	AUX
ijtc-1322	14	6	vital	vital	ADJ
ijtc-1322	14	7	in	in	ADP
ijtc-1322	14	8	the	the	DET
ijtc-1322	14	9	indonesian	indonesian	ADJ
ijtc-1322	14	10	economy	economy	NOUN
ijtc-1322	14	11	as	as	ADP
ijtc-1322	14	12	a	a	DET
ijtc-1322	14	13	primary	primary	ADJ
ijtc-1322	14	14	energy	energy	NOUN
ijtc-1322	14	15	source	source	NOUN
ijtc-1322	14	16	and	and	CCONJ
ijtc-1322	14	17	a	a	DET
ijtc-1322	14	18	significant	significant	ADJ
ijtc-1322	14	19	contributor	contributor	NOUN
ijtc-1322	14	20	to	to	ADP
ijtc-1322	14	21	the	the	DET
ijtc-1322	14	22	country	country	NOUN
ijtc-1322	14	23	's	's	PART
ijtc-1322	14	24	currency	currency	NOUN
ijtc-1322	14	25	.	.	PUNCT
ijtc-1322	15	1	the	the	DET
ijtc-1322	15	2	coal	coal	NOUN
ijtc-1322	15	3	companies	company	NOUN
ijtc-1322	15	4	listed	list	VERB
ijtc-1322	15	5	in	in	ADP
ijtc-1322	15	6	the	the	DET
ijtc-1322	15	7	kompas100	kompas100	PROPN
ijtc-1322	15	8	index	index	NOUN
ijtc-1322	15	9	at	at	ADP
ijtc-1322	15	10	the	the	DET
ijtc-1322	15	11	indonesian	indonesian	ADJ
ijtc-1322	15	12	stock	stock	PROPN
ijtc-1322	15	13	exchange	exchange	PROPN
ijtc-1322	15	14	(	(	PUNCT
ijtc-1322	15	15	bei	bei	PROPN
ijtc-1322	15	16	)	)	PUNCT
ijtc-1322	15	17	attracted	attract	VERB
ijtc-1322	15	18	the	the	DET
ijtc-1322	15	19	attention	attention	NOUN
ijtc-1322	15	20	of	of	ADP
ijtc-1322	15	21	investors	investor	NOUN
ijtc-1322	15	22	because	because	SCONJ
ijtc-1322	15	23	of	of	ADP
ijtc-1322	15	24	their	their	PRON
ijtc-1322	15	25	highly	highly	ADV
ijtc-1322	15	26	fluctuating	fluctuating	ADJ
ijtc-1322	15	27	share	share	NOUN
ijtc-1322	15	28	performance	performance	NOUN
ijtc-1322	15	29	.	.	PUNCT
ijtc-1322	16	1	although	although	SCONJ
ijtc-1322	16	2	some	some	DET
ijtc-1322	16	3	companies	company	NOUN
ijtc-1322	16	4	show	show	VERB
ijtc-1322	16	5	high	high	ADJ
ijtc-1322	16	6	share	share	NOUN
ijtc-1322	16	7	returns	return	NOUN
ijtc-1322	16	8	,	,	PUNCT
ijtc-1322	16	9	some	some	DET
ijtc-1322	16	10	others	other	NOUN
ijtc-1322	16	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1322	16	12	mailto:uchock.sinaga@gmail.com	mailto:uchock.sinaga@gmail.com	X
ijtc-1322	16	13	https://doi.org/10.61194/ijtc.v5i3.1322	https://doi.org/10.61194/ijtc.v5i3.1322	PROPN
ijtc-1322	16	14	impact	impact	NOUN
ijtc-1322	16	15	of	of	ADP
ijtc-1322	16	16	internal	internal	ADJ
ijtc-1322	16	17	and	and	CCONJ
ijtc-1322	16	18	external	external	ADJ
ijtc-1322	16	19	factors	factor	NOUN
ijtc-1322	16	20	of	of	ADP
ijtc-1322	16	21	a	a	DET
ijtc-1322	16	22	company	company	NOUN
ijtc-1322	16	23	facing	face	VERB
ijtc-1322	16	24	the	the	DET
ijtc-1322	16	25	return	return	NOUN
ijtc-1322	16	26	of	of	ADP
ijtc-1322	16	27	the	the	DET
ijtc-1322	16	28	company	company	NOUN
ijtc-1322	16	29	with	with	ADP
ijtc-1322	16	30	a	a	DET
ijtc-1322	16	31	compas100	compas100	PROPN
ijtc-1322	16	32	indeks	indek	NOUN
ijtc-1322	16	33	noted	note	VERB
ijtc-1322	16	34	on	on	ADP
ijtc-1322	16	35	the	the	DET
ijtc-1322	16	36	indonesia	indonesia	PROPN
ijtc-1322	16	37	shipping	shipping	NOUN
ijtc-1322	16	38	borse	borse	PROPN
ijtc-1322	16	39	sinaga	sinaga	NOUN
ijtc-1322	16	40	and	and	CCONJ
ijtc-1322	16	41	rudianto	rudianto	VERB
ijtc-1322	16	42	693	693	NUM
ijtc-1322	16	43	|	|	ADV
ijtc-1322	16	44	ilomata	ilomata	NOUN
ijtc-1322	16	45	international	international	ADJ
ijtc-1322	16	46	journal	journal	NOUN
ijtc-1322	16	47	of	of	ADP
ijtc-1322	16	48	tax	tax	PROPN
ijtc-1322	16	49	&	&	CCONJ
ijtc-1322	16	50	accounting	account	VERB
ijtc-1322	16	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	16	52	experience	experience	NOUN
ijtc-1322	16	53	low	low	ADJ
ijtc-1322	16	54	returns	return	NOUN
ijtc-1322	16	55	.	.	PUNCT
ijtc-1322	17	1	this	this	DET
ijtc-1322	17	2	condition	condition	NOUN
ijtc-1322	17	3	raises	raise	VERB
ijtc-1322	17	4	questions	question	NOUN
ijtc-1322	17	5	about	about	ADP
ijtc-1322	17	6	what	what	PRON
ijtc-1322	17	7	factors	factor	NOUN
ijtc-1322	17	8	influence	influence	VERB
ijtc-1322	17	9	the	the	DET
ijtc-1322	17	10	return	return	NOUN
ijtc-1322	17	11	on	on	ADP
ijtc-1322	17	12	the	the	DET
ijtc-1322	17	13	stock	stock	NOUN
ijtc-1322	17	14	,	,	PUNCT
ijtc-1322	17	15	especially	especially	ADV
ijtc-1322	17	16	in	in	ADP
ijtc-1322	17	17	the	the	DET
ijtc-1322	17	18	context	context	NOUN
ijtc-1322	17	19	of	of	ADP
ijtc-1322	17	20	internal	internal	ADJ
ijtc-1322	17	21	and	and	CCONJ
ijtc-1322	17	22	external	external	ADJ
ijtc-1322	17	23	factors	factor	NOUN
ijtc-1322	17	24	of	of	ADP
ijtc-1322	17	25	the	the	DET
ijtc-1322	17	26	company	company	NOUN
ijtc-1322	17	27	.	.	PUNCT
ijtc-1322	18	1	the	the	DET
ijtc-1322	18	2	capital	capital	NOUN
ijtc-1322	18	3	business	business	NOUN
ijtc-1322	18	4	sector	sector	NOUN
ijtc-1322	18	5	permits	permit	VERB
ijtc-1322	18	6	the	the	DET
ijtc-1322	18	7	organization	organization	NOUN
ijtc-1322	18	8	to	to	PART
ijtc-1322	18	9	enter	enter	VERB
ijtc-1322	18	10	the	the	DET
ijtc-1322	18	11	capital	capital	NOUN
ijtc-1322	18	12	and	and	CCONJ
ijtc-1322	18	13	allows	allow	VERB
ijtc-1322	18	14	financial	financial	ADJ
ijtc-1322	18	15	support	support	NOUN
ijtc-1322	18	16	to	to	PART
ijtc-1322	18	17	participate	participate	VERB
ijtc-1322	18	18	in	in	ADP
ijtc-1322	18	19	monetary	monetary	ADJ
ijtc-1322	18	20	development	development	NOUN
ijtc-1322	18	21	through	through	ADP
ijtc-1322	18	22	corporate	corporate	ADJ
ijtc-1322	18	23	securities	security	NOUN
ijtc-1322	18	24	.	.	PUNCT
ijtc-1322	19	1	the	the	DET
ijtc-1322	19	2	shares	share	NOUN
ijtc-1322	19	3	of	of	ADP
ijtc-1322	19	4	coal	coal	NOUN
ijtc-1322	19	5	companies	company	NOUN
ijtc-1322	19	6	,	,	PUNCT
ijtc-1322	19	7	especially	especially	ADV
ijtc-1322	19	8	those	those	PRON
ijtc-1322	19	9	listed	list	VERB
ijtc-1322	19	10	in	in	ADP
ijtc-1322	19	11	the	the	DET
ijtc-1322	19	12	compass	compass	ADJ
ijtc-1322	19	13	100	100	NUM
ijtc-1322	19	14	file	file	NOUN
ijtc-1322	19	15	on	on	ADP
ijtc-1322	19	16	the	the	DET
ijtc-1322	19	17	indonesian	indonesian	ADJ
ijtc-1322	19	18	stock	stock	PROPN
ijtc-1322	19	19	exchange	exchange	PROPN
ijtc-1322	19	20	,	,	PUNCT
ijtc-1322	19	21	are	be	AUX
ijtc-1322	19	22	encouraging	encourage	VERB
ijtc-1322	19	23	investment	investment	NOUN
ijtc-1322	19	24	instruments	instrument	NOUN
ijtc-1322	19	25	.	.	PUNCT
ijtc-1322	20	1	nevertheless	nevertheless	ADV
ijtc-1322	20	2	,	,	PUNCT
ijtc-1322	20	3	the	the	DET
ijtc-1322	20	4	share	share	NOUN
ijtc-1322	20	5	returns	return	NOUN
ijtc-1322	20	6	of	of	ADP
ijtc-1322	20	7	these	these	DET
ijtc-1322	20	8	companies	company	NOUN
ijtc-1322	20	9	showed	show	VERB
ijtc-1322	20	10	enormous	enormous	ADJ
ijtc-1322	20	11	variations	variation	NOUN
ijtc-1322	20	12	.	.	PUNCT
ijtc-1322	21	1	some	some	DET
ijtc-1322	21	2	organizations	organization	NOUN
ijtc-1322	21	3	recorded	record	VERB
ijtc-1322	21	4	significant	significant	ADJ
ijtc-1322	21	5	profits	profit	NOUN
ijtc-1322	21	6	while	while	SCONJ
ijtc-1322	21	7	others	other	NOUN
ijtc-1322	21	8	recorded	record	VERB
ijtc-1322	21	9	low	low	ADJ
ijtc-1322	21	10	profits	profit	NOUN
ijtc-1322	21	11	,	,	PUNCT
ijtc-1322	21	12	thus	thus	ADV
ijtc-1322	21	13	raising	raise	VERB
ijtc-1322	21	14	concerns	concern	NOUN
ijtc-1322	21	15	about	about	ADP
ijtc-1322	21	16	the	the	DET
ijtc-1322	21	17	elements	element	NOUN
ijtc-1322	21	18	affecting	affect	VERB
ijtc-1322	21	19	those	those	DET
ijtc-1322	21	20	profits	profit	NOUN
ijtc-1322	21	21	(	(	PUNCT
ijtc-1322	21	22	t.	t.	NOUN
ijtc-1322	21	23	brown	brown	PROPN
ijtc-1322	21	24	et	et	PROPN
ijtc-1322	21	25	al	al	PROPN
ijtc-1322	21	26	.	.	PROPN
ijtc-1322	21	27	,	,	PUNCT
ijtc-1322	21	28	2020	2020	NUM
ijtc-1322	21	29	;	;	PUNCT
ijtc-1322	21	30	karjono	karjono	PROPN
ijtc-1322	21	31	,	,	PUNCT
ijtc-1322	21	32	2019	2019	NUM
ijtc-1322	21	33	;	;	PUNCT
ijtc-1322	21	34	u.	u.	PROPN
ijtc-1322	21	35	et	et	PROPN
ijtc-1322	21	36	al	al	PROPN
ijtc-1322	21	37	.	.	PROPN
ijtc-1322	21	38	,	,	PUNCT
ijtc-1322	21	39	2016	2016	NUM
ijtc-1322	21	40	)	)	PUNCT
ijtc-1322	21	41	.	.	PUNCT
ijtc-1322	22	1	corporate	corporate	ADJ
ijtc-1322	22	2	internal	internal	ADJ
ijtc-1322	22	3	factors	factor	NOUN
ijtc-1322	22	4	,	,	PUNCT
ijtc-1322	22	5	especially	especially	ADV
ijtc-1322	22	6	financial	financial	ADJ
ijtc-1322	22	7	performance	performance	NOUN
ijtc-1322	22	8	,	,	PUNCT
ijtc-1322	22	9	are	be	AUX
ijtc-1322	22	10	often	often	ADV
ijtc-1322	22	11	regarded	regard	VERB
ijtc-1322	22	12	as	as	ADP
ijtc-1322	22	13	the	the	DET
ijtc-1322	22	14	primary	primary	ADJ
ijtc-1322	22	15	determinants	determinant	NOUN
ijtc-1322	22	16	of	of	ADP
ijtc-1322	22	17	share	share	NOUN
ijtc-1322	22	18	returns	return	NOUN
ijtc-1322	22	19	.	.	PUNCT
ijtc-1322	23	1	the	the	DET
ijtc-1322	23	2	economic	economic	ADJ
ijtc-1322	23	3	performance	performance	NOUN
ijtc-1322	23	4	of	of	ADP
ijtc-1322	23	5	a	a	DET
ijtc-1322	23	6	company	company	NOUN
ijtc-1322	23	7	can	can	AUX
ijtc-1322	23	8	be	be	AUX
ijtc-1322	23	9	measured	measure	VERB
ijtc-1322	23	10	through	through	ADP
ijtc-1322	23	11	several	several	ADJ
ijtc-1322	23	12	financial	financial	ADJ
ijtc-1322	23	13	ratios	ratio	NOUN
ijtc-1322	23	14	,	,	PUNCT
ijtc-1322	23	15	including	include	VERB
ijtc-1322	23	16	the	the	DET
ijtc-1322	23	17	current	current	ADJ
ijtc-1322	23	18	ratio	ratio	NOUN
ijtc-1322	23	19	(	(	PUNCT
ijtc-1322	23	20	cr	cr	PROPN
ijtc-1322	23	21	)	)	PUNCT
ijtc-1322	23	22	,	,	PUNCT
ijtc-1322	23	23	which	which	PRON
ijtc-1322	23	24	describes	describe	VERB
ijtc-1322	23	25	the	the	DET
ijtc-1322	23	26	liquidity	liquidity	NOUN
ijtc-1322	23	27	of	of	ADP
ijtc-1322	23	28	the	the	DET
ijtc-1322	23	29	company	company	NOUN
ijtc-1322	23	30	;	;	PUNCT
ijtc-1322	23	31	the	the	DET
ijtc-1322	23	32	net	net	ADJ
ijtc-1322	23	33	profit	profit	NOUN
ijtc-1322	23	34	margin	margin	NOUN
ijtc-1322	23	35	(	(	PUNCT
ijtc-1322	23	36	npm	npm	PROPN
ijtc-1322	23	37	)	)	PUNCT
ijtc-1322	23	38	,	,	PUNCT
ijtc-1322	23	39	which	which	PRON
ijtc-1322	23	40	reflects	reflect	VERB
ijtc-1322	23	41	profitability	profitability	NOUN
ijtc-1322	23	42	;	;	PUNCT
ijtc-1322	23	43	and	and	CCONJ
ijtc-1322	23	44	the	the	DET
ijtc-1322	23	45	debt	debt	NOUN
ijtc-1322	23	46	to	to	ADP
ijtc-1322	23	47	equity	equity	NOUN
ijtc-1322	23	48	ratio	ratio	NOUN
ijtc-1322	23	49	(	(	PUNCT
ijtc-1322	23	50	der	der	NOUN
ijtc-1322	23	51	)	)	PUNCT
ijtc-1322	23	52	that	that	PRON
ijtc-1322	23	53	shows	show	VERB
ijtc-1322	23	54	the	the	DET
ijtc-1322	23	55	corporate	corporate	ADJ
ijtc-1322	23	56	solvency	solvency	NOUN
ijtc-1322	23	57	(	(	PUNCT
ijtc-1322	23	58	jensen	jensen	PROPN
ijtc-1322	23	59	&	&	CCONJ
ijtc-1322	23	60	meckling	meckling	PROPN
ijtc-1322	23	61	,	,	PUNCT
ijtc-1322	23	62	2018	2018	NUM
ijtc-1322	23	63	)	)	PUNCT
ijtc-1322	23	64	.	.	PUNCT
ijtc-1322	24	1	several	several	ADJ
ijtc-1322	24	2	investigations	investigation	NOUN
ijtc-1322	24	3	show	show	VERB
ijtc-1322	24	4	that	that	SCONJ
ijtc-1322	24	5	sustainable	sustainable	ADJ
ijtc-1322	24	6	proportion	proportion	NOUN
ijtc-1322	24	7	(	(	PUNCT
ijtc-1322	24	8	cr	cr	NOUN
ijtc-1322	24	9	)	)	PUNCT
ijtc-1322	24	10	impacts	impact	VERB
ijtc-1322	24	11	stock	stock	NOUN
ijtc-1322	24	12	returns	return	NOUN
ijtc-1322	24	13	.	.	PUNCT
ijtc-1322	25	1	a	a	DET
ijtc-1322	25	2	study	study	NOUN
ijtc-1322	25	3	led	lead	VERB
ijtc-1322	25	4	by	by	ADP
ijtc-1322	25	5	(	(	PUNCT
ijtc-1322	25	6	bhunia	bhunia	NOUN
ijtc-1322	25	7	&	&	CCONJ
ijtc-1322	25	8	mukhuti	mukhuti	PROPN
ijtc-1322	25	9	,	,	PUNCT
ijtc-1322	25	10	2018	2018	NUM
ijtc-1322	25	11	)	)	PUNCT
ijtc-1322	25	12	found	find	VERB
ijtc-1322	25	13	that	that	SCONJ
ijtc-1322	25	14	organizations	organization	NOUN
ijtc-1322	25	15	with	with	ADP
ijtc-1322	25	16	high	high	ADJ
ijtc-1322	25	17	crs	crs	PROPN
ijtc-1322	25	18	would	would	AUX
ijtc-1322	25	19	generally	generally	ADV
ijtc-1322	25	20	have	have	VERB
ijtc-1322	25	21	better	well	ADJ
ijtc-1322	25	22	share	share	NOUN
ijtc-1322	25	23	returns	return	NOUN
ijtc-1322	25	24	because	because	SCONJ
ijtc-1322	25	25	ample	ample	ADJ
ijtc-1322	25	26	liquidity	liquidity	NOUN
ijtc-1322	25	27	indicates	indicate	VERB
ijtc-1322	25	28	the	the	DET
ijtc-1322	25	29	organization	organization	NOUN
ijtc-1322	25	30	's	's	PART
ijtc-1322	25	31	ability	ability	NOUN
ijtc-1322	25	32	to	to	PART
ijtc-1322	25	33	meet	meet	VERB
ijtc-1322	25	34	temporary	temporary	ADJ
ijtc-1322	25	35	commitments	commitment	NOUN
ijtc-1322	25	36	without	without	ADP
ijtc-1322	25	37	problems	problem	NOUN
ijtc-1322	25	38	,	,	PUNCT
ijtc-1322	25	39	thereby	thereby	ADV
ijtc-1322	25	40	increasing	increase	VERB
ijtc-1322	25	41	financial	financial	ADJ
ijtc-1322	25	42	support	support	NOUN
ijtc-1322	25	43	certainty	certainty	NOUN
ijtc-1322	25	44	.	.	PUNCT
ijtc-1322	26	1	similar	similar	ADJ
ijtc-1322	26	2	results	result	NOUN
ijtc-1322	26	3	were	be	AUX
ijtc-1322	26	4	also	also	ADV
ijtc-1322	26	5	announced	announce	VERB
ijtc-1322	26	6	by	by	ADP
ijtc-1322	26	7	(	(	PUNCT
ijtc-1322	26	8	al	al	PROPN
ijtc-1322	26	9	-	-	PUNCT
ijtc-1322	26	10	khazali	khazali	PROPN
ijtc-1322	26	11	&	&	CCONJ
ijtc-1322	26	12	zoubi	zoubi	PROPN
ijtc-1322	26	13	,	,	PUNCT
ijtc-1322	26	14	2018	2018	NUM
ijtc-1322	26	15	)	)	PUNCT
ijtc-1322	26	16	,	,	PUNCT
ijtc-1322	26	17	who	who	PRON
ijtc-1322	26	18	stated	state	VERB
ijtc-1322	26	19	that	that	SCONJ
ijtc-1322	26	20	high	high	ADJ
ijtc-1322	26	21	cr	cr	PROPN
ijtc-1322	26	22	reflects	reflect	VERB
ijtc-1322	26	23	the	the	DET
ijtc-1322	26	24	board	board	NOUN
ijtc-1322	26	25	's	's	PART
ijtc-1322	26	26	productive	productive	ADJ
ijtc-1322	26	27	resources	resource	NOUN
ijtc-1322	26	28	,	,	PUNCT
ijtc-1322	26	29	thereby	thereby	ADV
ijtc-1322	26	30	increasing	increase	VERB
ijtc-1322	26	31	share	share	NOUN
ijtc-1322	26	32	returns	return	NOUN
ijtc-1322	26	33	.	.	PUNCT
ijtc-1322	27	1	another	another	DET
ijtc-1322	27	2	study	study	NOUN
ijtc-1322	27	3	by	by	ADP
ijtc-1322	27	4	(	(	PUNCT
ijtc-1322	27	5	m.	m.	PROPN
ijtc-1322	27	6	johnson	johnson	PROPN
ijtc-1322	27	7	&	&	CCONJ
ijtc-1322	27	8	lee	lee	PROPN
ijtc-1322	27	9	,	,	PUNCT
ijtc-1322	27	10	2019	2019	NUM
ijtc-1322	27	11	)	)	PUNCT
ijtc-1322	27	12	in	in	ADP
ijtc-1322	27	13	the	the	DET
ijtc-1322	27	14	assembly	assembly	NOUN
ijtc-1322	27	15	field	field	NOUN
ijtc-1322	27	16	also	also	ADV
ijtc-1322	27	17	found	find	VERB
ijtc-1322	27	18	that	that	SCONJ
ijtc-1322	27	19	companies	company	NOUN
ijtc-1322	27	20	with	with	ADP
ijtc-1322	27	21	higher	high	ADJ
ijtc-1322	27	22	crs	crs	PROPN
ijtc-1322	27	23	showed	show	VERB
ijtc-1322	27	24	higher	high	ADJ
ijtc-1322	27	25	share	share	NOUN
ijtc-1322	27	26	returns	return	NOUN
ijtc-1322	27	27	because	because	SCONJ
ijtc-1322	27	28	sufficient	sufficient	ADJ
ijtc-1322	27	29	liquidity	liquidity	NOUN
ijtc-1322	27	30	was	be	AUX
ijtc-1322	27	31	seen	see	VERB
ijtc-1322	27	32	as	as	ADP
ijtc-1322	27	33	a	a	DET
ijtc-1322	27	34	sign	sign	NOUN
ijtc-1322	27	35	of	of	ADP
ijtc-1322	27	36	good	good	ADJ
ijtc-1322	27	37	financial	financial	ADJ
ijtc-1322	27	38	well	well	NOUN
ijtc-1322	27	39	-	-	PUNCT
ijtc-1322	27	40	being	being	NOUN
ijtc-1322	27	41	.	.	PUNCT
ijtc-1322	28	1	however	however	ADV
ijtc-1322	28	2	,	,	PUNCT
ijtc-1322	28	3	another	another	DET
ijtc-1322	28	4	study	study	NOUN
ijtc-1322	28	5	showed	show	VERB
ijtc-1322	28	6	different	different	ADJ
ijtc-1322	28	7	results	result	NOUN
ijtc-1322	28	8	by	by	ADP
ijtc-1322	28	9	(	(	PUNCT
ijtc-1322	28	10	c.	c.	PROPN
ijtc-1322	28	11	brown	brown	PROPN
ijtc-1322	28	12	&	&	CCONJ
ijtc-1322	28	13	al	al	PROPN
ijtc-1322	28	14	,	,	PUNCT
ijtc-1322	28	15	2019	2019	NUM
ijtc-1322	28	16	)	)	PUNCT
ijtc-1322	28	17	,	,	PUNCT
ijtc-1322	28	18	showing	show	VERB
ijtc-1322	28	19	that	that	SCONJ
ijtc-1322	28	20	the	the	DET
ijtc-1322	28	21	relationship	relationship	NOUN
ijtc-1322	28	22	between	between	ADP
ijtc-1322	28	23	cr	cr	NOUN
ijtc-1322	28	24	and	and	CCONJ
ijtc-1322	28	25	share	share	NOUN
ijtc-1322	28	26	returns	return	NOUN
ijtc-1322	28	27	is	be	AUX
ijtc-1322	28	28	only	only	ADV
ijtc-1322	28	29	sometimes	sometimes	ADV
ijtc-1322	28	30	positive	positive	ADJ
ijtc-1322	28	31	.	.	PUNCT
ijtc-1322	29	1	they	they	PRON
ijtc-1322	29	2	found	find	VERB
ijtc-1322	29	3	that	that	SCONJ
ijtc-1322	29	4	in	in	ADP
ijtc-1322	29	5	some	some	DET
ijtc-1322	29	6	industries	industry	NOUN
ijtc-1322	29	7	,	,	PUNCT
ijtc-1322	29	8	crs	crs	PROPN
ijtc-1322	29	9	that	that	PRON
ijtc-1322	29	10	are	be	AUX
ijtc-1322	29	11	too	too	ADV
ijtc-1322	29	12	high	high	ADJ
ijtc-1322	29	13	reflect	reflect	VERB
ijtc-1322	29	14	less	less	ADV
ijtc-1322	29	15	efficient	efficient	ADJ
ijtc-1322	29	16	working	working	NOUN
ijtc-1322	29	17	capital	capital	NOUN
ijtc-1322	29	18	management	management	NOUN
ijtc-1322	29	19	,	,	PUNCT
ijtc-1322	29	20	which	which	PRON
ijtc-1322	29	21	can	can	AUX
ijtc-1322	29	22	hurt	hurt	VERB
ijtc-1322	29	23	share	share	NOUN
ijtc-1322	29	24	returns	return	NOUN
ijtc-1322	29	25	.	.	PUNCT
ijtc-1322	30	1	another	another	DET
ijtc-1322	30	2	study	study	NOUN
ijtc-1322	30	3	by	by	ADP
ijtc-1322	30	4	(	(	PUNCT
ijtc-1322	30	5	bodie	bodie	PROPN
ijtc-1322	30	6	et	et	PROPN
ijtc-1322	30	7	al	al	PROPN
ijtc-1322	30	8	.	.	PROPN
ijtc-1322	30	9	,	,	PUNCT
ijtc-1322	30	10	2018	2018	NUM
ijtc-1322	30	11	)	)	PUNCT
ijtc-1322	30	12	found	find	VERB
ijtc-1322	30	13	that	that	SCONJ
ijtc-1322	30	14	an	an	DET
ijtc-1322	30	15	increased	increase	VERB
ijtc-1322	30	16	cr	cr	NOUN
ijtc-1322	30	17	value	value	NOUN
ijtc-1322	30	18	could	could	AUX
ijtc-1322	30	19	also	also	ADV
ijtc-1322	30	20	indicate	indicate	VERB
ijtc-1322	30	21	an	an	DET
ijtc-1322	30	22	increase	increase	NOUN
ijtc-1322	30	23	in	in	ADP
ijtc-1322	30	24	the	the	DET
ijtc-1322	30	25	liquid	liquid	ADJ
ijtc-1322	30	26	assets	asset	NOUN
ijtc-1322	30	27	that	that	PRON
ijtc-1322	30	28	should	should	AUX
ijtc-1322	30	29	be	be	AUX
ijtc-1322	30	30	reinvested	reinveste	VERB
ijtc-1322	30	31	,	,	PUNCT
ijtc-1322	30	32	thereby	thereby	ADV
ijtc-1322	30	33	reducing	reduce	VERB
ijtc-1322	30	34	potential	potential	ADJ
ijtc-1322	30	35	profits	profit	NOUN
ijtc-1322	30	36	and	and	CCONJ
ijtc-1322	30	37	hurting	hurt	VERB
ijtc-1322	30	38	share	share	NOUN
ijtc-1322	30	39	returns	return	NOUN
ijtc-1322	30	40	.	.	PUNCT
ijtc-1322	31	1	in	in	ADP
ijtc-1322	31	2	addition	addition	NOUN
ijtc-1322	31	3	,	,	PUNCT
ijtc-1322	31	4	a	a	DET
ijtc-1322	31	5	study	study	NOUN
ijtc-1322	31	6	by	by	ADP
ijtc-1322	31	7	(	(	PUNCT
ijtc-1322	31	8	jung	jung	PROPN
ijtc-1322	31	9	&	&	CCONJ
ijtc-1322	31	10	kim	kim	PROPN
ijtc-1322	31	11	,	,	PUNCT
ijtc-1322	31	12	2020	2020	NUM
ijtc-1322	31	13	)	)	PUNCT
ijtc-1322	31	14	.	.	PUNCT
ijtc-1322	32	1	(	(	PUNCT
ijtc-1322	32	2	2020	2020	NUM
ijtc-1322	32	3	)	)	PUNCT
ijtc-1322	32	4	found	find	VERB
ijtc-1322	32	5	that	that	SCONJ
ijtc-1322	32	6	in	in	ADP
ijtc-1322	32	7	some	some	DET
ijtc-1322	32	8	emerging	emerge	VERB
ijtc-1322	32	9	markets	market	NOUN
ijtc-1322	32	10	,	,	PUNCT
ijtc-1322	32	11	the	the	DET
ijtc-1322	32	12	relationship	relationship	NOUN
ijtc-1322	32	13	between	between	ADP
ijtc-1322	32	14	cr	cr	NOUN
ijtc-1322	32	15	and	and	CCONJ
ijtc-1322	32	16	stock	stock	NOUN
ijtc-1322	32	17	returns	return	NOUN
ijtc-1322	32	18	is	be	AUX
ijtc-1322	32	19	insignificant	insignificant	ADJ
ijtc-1322	32	20	,	,	PUNCT
ijtc-1322	32	21	indicating	indicate	VERB
ijtc-1322	32	22	that	that	SCONJ
ijtc-1322	32	23	other	other	ADJ
ijtc-1322	32	24	factors	factor	NOUN
ijtc-1322	32	25	may	may	AUX
ijtc-1322	32	26	be	be	AUX
ijtc-1322	32	27	more	more	ADV
ijtc-1322	32	28	dominant	dominant	ADJ
ijtc-1322	32	29	in	in	ADP
ijtc-1322	32	30	influencing	influence	VERB
ijtc-1322	32	31	stock	stock	NOUN
ijtc-1322	32	32	returns	return	NOUN
ijtc-1322	32	33	in	in	ADP
ijtc-1322	32	34	the	the	DET
ijtc-1322	32	35	market	market	NOUN
ijtc-1322	32	36	.	.	PUNCT
ijtc-1322	33	1	research	research	NOUN
ijtc-1322	33	2	by	by	ADP
ijtc-1322	33	3	(	(	PUNCT
ijtc-1322	33	4	t.	t.	PROPN
ijtc-1322	33	5	brown	brown	PROPN
ijtc-1322	33	6	et	et	PROPN
ijtc-1322	33	7	al	al	PROPN
ijtc-1322	33	8	.	.	PROPN
ijtc-1322	33	9	,	,	PUNCT
ijtc-1322	33	10	2020	2020	NUM
ijtc-1322	33	11	)	)	PUNCT
ijtc-1322	33	12	finds	find	VERB
ijtc-1322	33	13	that	that	SCONJ
ijtc-1322	33	14	the	the	DET
ijtc-1322	33	15	impact	impact	NOUN
ijtc-1322	33	16	of	of	ADP
ijtc-1322	33	17	cr	cr	PROPN
ijtc-1322	33	18	on	on	ADP
ijtc-1322	33	19	stock	stock	NOUN
ijtc-1322	33	20	return	return	NOUN
ijtc-1322	33	21	is	be	AUX
ijtc-1322	33	22	contextual	contextual	ADJ
ijtc-1322	33	23	and	and	CCONJ
ijtc-1322	33	24	can	can	AUX
ijtc-1322	33	25	vary	vary	VERB
ijtc-1322	33	26	depending	depend	VERB
ijtc-1322	33	27	on	on	ADP
ijtc-1322	33	28	market	market	NOUN
ijtc-1322	33	29	and	and	CCONJ
ijtc-1322	33	30	industry	industry	NOUN
ijtc-1322	33	31	conditions	condition	NOUN
ijtc-1322	33	32	.	.	PUNCT
ijtc-1322	34	1	in	in	ADP
ijtc-1322	34	2	stable	stable	ADJ
ijtc-1322	34	3	market	market	NOUN
ijtc-1322	34	4	conditions	condition	NOUN
ijtc-1322	34	5	,	,	PUNCT
ijtc-1322	34	6	a	a	DET
ijtc-1322	34	7	high	high	ADJ
ijtc-1322	34	8	cr	cr	PRON
ijtc-1322	34	9	can	can	AUX
ijtc-1322	34	10	give	give	VERB
ijtc-1322	34	11	a	a	DET
ijtc-1322	34	12	positive	positive	ADJ
ijtc-1322	34	13	signal	signal	NOUN
ijtc-1322	34	14	to	to	ADP
ijtc-1322	34	15	investors	investor	NOUN
ijtc-1322	34	16	.	.	PUNCT
ijtc-1322	35	1	still	still	ADV
ijtc-1322	35	2	,	,	PUNCT
ijtc-1322	35	3	a	a	DET
ijtc-1322	35	4	higher	high	ADJ
ijtc-1322	35	5	cr	cr	NOUN
ijtc-1322	35	6	may	may	AUX
ijtc-1322	35	7	not	not	PART
ijtc-1322	35	8	convince	convince	VERB
ijtc-1322	35	9	investors	investor	NOUN
ijtc-1322	35	10	about	about	ADP
ijtc-1322	35	11	the	the	DET
ijtc-1322	35	12	company	company	NOUN
ijtc-1322	35	13	's	's	PART
ijtc-1322	35	14	stability	stability	NOUN
ijtc-1322	35	15	in	in	ADP
ijtc-1322	35	16	unstable	unstable	ADJ
ijtc-1322	35	17	market	market	NOUN
ijtc-1322	35	18	circumstances	circumstance	NOUN
ijtc-1322	35	19	.	.	PUNCT
ijtc-1322	36	1	this	this	PRON
ijtc-1322	36	2	is	be	AUX
ijtc-1322	36	3	also	also	ADV
ijtc-1322	36	4	supported	support	VERB
ijtc-1322	36	5	by	by	ADP
ijtc-1322	36	6	findings	finding	NOUN
ijtc-1322	36	7	from	from	ADP
ijtc-1322	36	8	research	research	NOUN
ijtc-1322	36	9	by(r	by(r	NOUN
ijtc-1322	36	10	.	.	PUNCT
ijtc-1322	37	1	a.	a.	PROPN
ijtc-1322	37	2	johnson	johnson	PROPN
ijtc-1322	37	3	et	et	PROPN
ijtc-1322	37	4	al	al	PROPN
ijtc-1322	37	5	.	.	PROPN
ijtc-1322	37	6	,	,	PUNCT
ijtc-1322	37	7	2018	2018	NUM
ijtc-1322	37	8	)	)	PUNCT
ijtc-1322	37	9	that	that	PRON
ijtc-1322	37	10	show	show	VERB
ijtc-1322	37	11	that	that	SCONJ
ijtc-1322	37	12	the	the	DET
ijtc-1322	37	13	impact	impact	NOUN
ijtc-1322	37	14	of	of	ADP
ijtc-1322	37	15	cr	cr	PROPN
ijtc-1322	37	16	on	on	ADP
ijtc-1322	37	17	share	share	NOUN
ijtc-1322	37	18	returns	return	NOUN
ijtc-1322	37	19	can	can	AUX
ijtc-1322	37	20	vary	vary	VERB
ijtc-1322	37	21	significantly	significantly	ADV
ijtc-1322	37	22	between	between	ADP
ijtc-1322	37	23	different	different	ADJ
ijtc-1322	37	24	industry	industry	NOUN
ijtc-1322	37	25	sectors	sector	NOUN
ijtc-1322	37	26	.	.	PUNCT
ijtc-1322	38	1	net	net	ADJ
ijtc-1322	38	2	profit	profit	NOUN
ijtc-1322	38	3	margin	margin	NOUN
ijtc-1322	38	4	(	(	PUNCT
ijtc-1322	38	5	npm	npm	PROPN
ijtc-1322	38	6	)	)	PUNCT
ijtc-1322	38	7	is	be	AUX
ijtc-1322	38	8	an	an	DET
ijtc-1322	38	9	indicator	indicator	NOUN
ijtc-1322	38	10	of	of	ADP
ijtc-1322	38	11	profitability	profitability	NOUN
ijtc-1322	38	12	and	and	CCONJ
ijtc-1322	38	13	significantly	significantly	ADV
ijtc-1322	38	14	influences	influence	VERB
ijtc-1322	38	15	stock	stock	NOUN
ijtc-1322	38	16	returns	return	NOUN
ijtc-1322	38	17	.	.	PUNCT
ijtc-1322	39	1	net	net	ADJ
ijtc-1322	39	2	profit	profit	NOUN
ijtc-1322	39	3	margin	margin	NOUN
ijtc-1322	39	4	measures	measure	VERB
ijtc-1322	39	5	the	the	DET
ijtc-1322	39	6	ability	ability	NOUN
ijtc-1322	39	7	of	of	ADP
ijtc-1322	39	8	a	a	DET
ijtc-1322	39	9	company	company	NOUN
ijtc-1322	39	10	to	to	PART
ijtc-1322	39	11	generate	generate	VERB
ijtc-1322	39	12	net	net	ADJ
ijtc-1322	39	13	profit	profit	NOUN
ijtc-1322	39	14	from	from	ADP
ijtc-1322	39	15	total	total	ADJ
ijtc-1322	39	16	revenue	revenue	NOUN
ijtc-1322	39	17	.	.	PUNCT
ijtc-1322	40	1	a	a	DET
ijtc-1322	40	2	high	high	ADJ
ijtc-1322	40	3	npm	npm	NOUN
ijtc-1322	40	4	indicates	indicate	VERB
ijtc-1322	40	5	operational	operational	ADJ
ijtc-1322	40	6	efficiency	efficiency	NOUN
ijtc-1322	40	7	and	and	CCONJ
ijtc-1322	40	8	good	good	ADJ
ijtc-1322	40	9	profitability	profitability	NOUN
ijtc-1322	40	10	,	,	PUNCT
ijtc-1322	40	11	which	which	PRON
ijtc-1322	40	12	attract	attract	VERB
ijtc-1322	40	13	investors	investor	NOUN
ijtc-1322	40	14	seeking	seek	VERB
ijtc-1322	40	15	high	high	ADJ
ijtc-1322	40	16	returns	return	NOUN
ijtc-1322	40	17	(	(	PUNCT
ijtc-1322	40	18	lim	lim	PROPN
ijtc-1322	40	19	&	&	CCONJ
ijtc-1322	40	20	rokhim	rokhim	PROPN
ijtc-1322	40	21	,	,	PUNCT
ijtc-1322	40	22	2020	2020	NUM
ijtc-1322	40	23	)	)	PUNCT
ijtc-1322	40	24	.	.	PUNCT
ijtc-1322	41	1	research	research	NOUN
ijtc-1322	41	2	by	by	ADP
ijtc-1322	41	3	(	(	PUNCT
ijtc-1322	41	4	cheba	cheba	PROPN
ijtc-1322	41	5	et	et	PROPN
ijtc-1322	41	6	al	al	PROPN
ijtc-1322	41	7	.	.	PROPN
ijtc-1322	41	8	,	,	PUNCT
ijtc-1322	41	9	2021)found	2021)found	NUM
ijtc-1322	41	10	that	that	PRON
ijtc-1322	41	11	higher	high	ADJ
ijtc-1322	41	12	npms	npm	NOUN
ijtc-1322	41	13	are	be	AUX
ijtc-1322	41	14	significantly	significantly	ADV
ijtc-1322	41	15	linked	link	VERB
ijtc-1322	41	16	to	to	ADP
ijtc-1322	41	17	higher	high	ADJ
ijtc-1322	41	18	share	share	NOUN
ijtc-1322	41	19	returns	return	NOUN
ijtc-1322	41	20	,	,	PUNCT
ijtc-1322	41	21	as	as	SCONJ
ijtc-1322	41	22	larger	large	ADJ
ijtc-1322	41	23	profit	profit	NOUN
ijtc-1322	41	24	margins	margin	NOUN
ijtc-1322	41	25	indicate	indicate	VERB
ijtc-1322	41	26	the	the	DET
ijtc-1322	41	27	company	company	NOUN
ijtc-1322	41	28	's	's	PART
ijtc-1322	41	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	41	30	impact	impact	NOUN
ijtc-1322	41	31	of	of	ADP
ijtc-1322	41	32	internal	internal	ADJ
ijtc-1322	41	33	and	and	CCONJ
ijtc-1322	41	34	external	external	ADJ
ijtc-1322	41	35	factors	factor	NOUN
ijtc-1322	41	36	of	of	ADP
ijtc-1322	41	37	a	a	DET
ijtc-1322	41	38	company	company	NOUN
ijtc-1322	41	39	facing	face	VERB
ijtc-1322	41	40	the	the	DET
ijtc-1322	41	41	return	return	NOUN
ijtc-1322	41	42	of	of	ADP
ijtc-1322	41	43	the	the	DET
ijtc-1322	41	44	company	company	NOUN
ijtc-1322	41	45	with	with	ADP
ijtc-1322	41	46	a	a	DET
ijtc-1322	41	47	compas100	compas100	PROPN
ijtc-1322	41	48	indeks	indek	NOUN
ijtc-1322	41	49	noted	note	VERB
ijtc-1322	41	50	on	on	ADP
ijtc-1322	41	51	the	the	DET
ijtc-1322	41	52	indonesia	indonesia	PROPN
ijtc-1322	41	53	shipping	shipping	NOUN
ijtc-1322	41	54	borse	borse	NOUN
ijtc-1322	41	55	sinaga	sinaga	NOUN
ijtc-1322	41	56	and	and	CCONJ
ijtc-1322	41	57	rudianto	rudianto	VERB
ijtc-1322	41	58	694	694	NUM
ijtc-1322	41	59	|	|	ADV
ijtc-1322	41	60	ilomata	ilomata	PROPN
ijtc-1322	41	61	international	international	ADJ
ijtc-1322	41	62	journal	journal	NOUN
ijtc-1322	41	63	of	of	ADP
ijtc-1322	41	64	tax	tax	PROPN
ijtc-1322	41	65	&	&	CCONJ
ijtc-1322	41	66	accounting	account	VERB
ijtc-1322	41	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	41	68	operational	operational	ADJ
ijtc-1322	41	69	efficiency	efficiency	NOUN
ijtc-1322	41	70	and	and	CCONJ
ijtc-1322	41	71	ability	ability	NOUN
ijtc-1322	41	72	to	to	PART
ijtc-1322	41	73	turn	turn	VERB
ijtc-1322	41	74	revenues	revenue	NOUN
ijtc-1322	41	75	into	into	ADP
ijtc-1322	41	76	tangible	tangible	ADJ
ijtc-1322	41	77	profits	profit	NOUN
ijtc-1322	41	78	,	,	PUNCT
ijtc-1322	41	79	which	which	PRON
ijtc-1322	41	80	are	be	AUX
ijtc-1322	41	81	attractive	attractive	ADJ
ijtc-1322	41	82	to	to	ADP
ijtc-1322	41	83	investors	investor	NOUN
ijtc-1322	41	84	.	.	PUNCT
ijtc-1322	42	1	similar	similar	ADJ
ijtc-1322	42	2	findings	finding	NOUN
ijtc-1322	42	3	were	be	AUX
ijtc-1322	42	4	also	also	ADV
ijtc-1322	42	5	by	by	ADP
ijtc-1322	42	6	(	(	PUNCT
ijtc-1322	42	7	ahmed	ahme	VERB
ijtc-1322	42	8	,	,	PUNCT
ijtc-1322	42	9	2019	2019	NUM
ijtc-1322	42	10	)	)	PUNCT
ijtc-1322	42	11	,	,	PUNCT
ijtc-1322	42	12	which	which	PRON
ijtc-1322	42	13	showed	show	VERB
ijtc-1322	42	14	that	that	SCONJ
ijtc-1322	42	15	companies	company	NOUN
ijtc-1322	42	16	with	with	ADP
ijtc-1322	42	17	high	high	ADJ
ijtc-1322	42	18	npms	npm	NOUN
ijtc-1322	42	19	tend	tend	VERB
ijtc-1322	42	20	to	to	PART
ijtc-1322	42	21	generate	generate	VERB
ijtc-1322	42	22	better	well	ADJ
ijtc-1322	42	23	share	share	NOUN
ijtc-1322	42	24	returns	return	NOUN
ijtc-1322	42	25	because	because	SCONJ
ijtc-1322	42	26	stable	stable	ADJ
ijtc-1322	42	27	and	and	CCONJ
ijtc-1322	42	28	high	high	ADJ
ijtc-1322	42	29	profits	profit	NOUN
ijtc-1322	42	30	reflect	reflect	VERB
ijtc-1322	42	31	effective	effective	ADJ
ijtc-1322	42	32	management	management	NOUN
ijtc-1322	42	33	and	and	CCONJ
ijtc-1322	42	34	solid	solid	ADJ
ijtc-1322	42	35	business	business	NOUN
ijtc-1322	42	36	strategies	strategy	NOUN
ijtc-1322	42	37	.	.	PUNCT
ijtc-1322	43	1	however	however	ADV
ijtc-1322	43	2	,	,	PUNCT
ijtc-1322	43	3	other	other	ADJ
ijtc-1322	43	4	studies	study	NOUN
ijtc-1322	43	5	show	show	VERB
ijtc-1322	43	6	different	different	ADJ
ijtc-1322	43	7	results	result	NOUN
ijtc-1322	43	8	.	.	PUNCT
ijtc-1322	44	1	research	research	NOUN
ijtc-1322	44	2	by	by	ADP
ijtc-1322	44	3	(	(	PUNCT
ijtc-1322	44	4	r.	r.	PROPN
ijtc-1322	44	5	a.	a.	PROPN
ijtc-1322	44	6	johnson	johnson	PROPN
ijtc-1322	44	7	et	et	PROPN
ijtc-1322	44	8	al	al	PROPN
ijtc-1322	44	9	.	.	PROPN
ijtc-1322	44	10	,	,	PUNCT
ijtc-1322	44	11	2018	2018	NUM
ijtc-1322	44	12	)	)	PUNCT
ijtc-1322	44	13	suggests	suggest	VERB
ijtc-1322	44	14	that	that	SCONJ
ijtc-1322	44	15	the	the	DET
ijtc-1322	44	16	relationship	relationship	NOUN
ijtc-1322	44	17	between	between	ADP
ijtc-1322	44	18	npm	npm	PROPN
ijtc-1322	44	19	and	and	CCONJ
ijtc-1322	44	20	share	share	NOUN
ijtc-1322	44	21	returns	return	NOUN
ijtc-1322	44	22	can	can	AUX
ijtc-1322	44	23	be	be	AUX
ijtc-1322	44	24	harmful	harmful	ADJ
ijtc-1322	44	25	in	in	ADP
ijtc-1322	44	26	some	some	DET
ijtc-1322	44	27	contexts	contexts	NOUN
ijtc-1322	44	28	.	.	PUNCT
ijtc-1322	45	1	they	they	PRON
ijtc-1322	45	2	found	find	VERB
ijtc-1322	45	3	that	that	SCONJ
ijtc-1322	45	4	high	high	ADJ
ijtc-1322	45	5	-	-	PUNCT
ijtc-1322	45	6	profit	profit	NOUN
ijtc-1322	45	7	margins	margin	NOUN
ijtc-1322	45	8	in	in	ADP
ijtc-1322	45	9	highly	highly	ADV
ijtc-1322	45	10	competitive	competitive	ADJ
ijtc-1322	45	11	industries	industry	NOUN
ijtc-1322	45	12	can	can	AUX
ijtc-1322	45	13	raise	raise	VERB
ijtc-1322	45	14	too	too	ADV
ijtc-1322	45	15	high	high	ADJ
ijtc-1322	45	16	expectations	expectation	NOUN
ijtc-1322	45	17	from	from	ADP
ijtc-1322	45	18	investors	investor	NOUN
ijtc-1322	45	19	,	,	PUNCT
ijtc-1322	45	20	which	which	PRON
ijtc-1322	45	21	may	may	AUX
ijtc-1322	45	22	only	only	ADV
ijtc-1322	45	23	sometimes	sometimes	ADV
ijtc-1322	45	24	be	be	AUX
ijtc-1322	45	25	met	meet	VERB
ijtc-1322	45	26	,	,	PUNCT
ijtc-1322	45	27	potentially	potentially	ADV
ijtc-1322	45	28	lowering	lower	VERB
ijtc-1322	45	29	share	share	NOUN
ijtc-1322	45	30	returns	return	NOUN
ijtc-1322	45	31	.	.	PUNCT
ijtc-1322	46	1	furthermore	furthermore	ADV
ijtc-1322	46	2	,	,	PUNCT
ijtc-1322	46	3	(	(	PUNCT
ijtc-1322	46	4	jung	jung	PROPN
ijtc-1322	46	5	&	&	CCONJ
ijtc-1322	46	6	kim	kim	PROPN
ijtc-1322	46	7	,	,	PUNCT
ijtc-1322	46	8	2020	2020	NUM
ijtc-1322	46	9	)	)	PUNCT
ijtc-1322	46	10	found	find	VERB
ijtc-1322	46	11	that	that	SCONJ
ijtc-1322	46	12	high	high	ADJ
ijtc-1322	46	13	npms	npm	NOUN
ijtc-1322	46	14	sometimes	sometimes	ADV
ijtc-1322	46	15	translate	translate	VERB
ijtc-1322	46	16	into	into	ADP
ijtc-1322	46	17	high	high	ADJ
ijtc-1322	46	18	share	share	NOUN
ijtc-1322	46	19	returns	return	NOUN
ijtc-1322	46	20	in	in	ADP
ijtc-1322	46	21	some	some	DET
ijtc-1322	46	22	emerging	emerge	VERB
ijtc-1322	46	23	markets	market	NOUN
ijtc-1322	46	24	.	.	PUNCT
ijtc-1322	47	1	this	this	PRON
ijtc-1322	47	2	can	can	AUX
ijtc-1322	47	3	happen	happen	VERB
ijtc-1322	47	4	because	because	SCONJ
ijtc-1322	47	5	external	external	ADJ
ijtc-1322	47	6	factors	factor	NOUN
ijtc-1322	47	7	such	such	ADJ
ijtc-1322	47	8	as	as	ADP
ijtc-1322	47	9	macroeconomic	macroeconomic	ADJ
ijtc-1322	47	10	conditions	condition	NOUN
ijtc-1322	47	11	and	and	CCONJ
ijtc-1322	47	12	political	political	ADJ
ijtc-1322	47	13	risks	risk	NOUN
ijtc-1322	47	14	are	be	AUX
ijtc-1322	47	15	more	more	ADV
ijtc-1322	47	16	influential	influential	ADJ
ijtc-1322	47	17	than	than	ADP
ijtc-1322	47	18	corporate	corporate	ADJ
ijtc-1322	47	19	profit	profit	NOUN
ijtc-1322	47	20	margins	margin	NOUN
ijtc-1322	47	21	(	(	PUNCT
ijtc-1322	47	22	betz	betz	PROPN
ijtc-1322	47	23	&	&	CCONJ
ijtc-1322	47	24	kerner	kerner	PROPN
ijtc-1322	47	25	,	,	PUNCT
ijtc-1322	47	26	2016	2016	NUM
ijtc-1322	47	27	;	;	PUNCT
ijtc-1322	47	28	mattingly	mattingly	PROPN
ijtc-1322	47	29	,	,	PUNCT
ijtc-1322	47	30	2019	2019	NUM
ijtc-1322	47	31	;	;	PUNCT
ijtc-1322	47	32	ranaldo	ranaldo	VERB
ijtc-1322	47	33	et	et	PROPN
ijtc-1322	47	34	al	al	PROPN
ijtc-1322	47	35	.	.	PROPN
ijtc-1322	47	36	,	,	PUNCT
ijtc-1322	47	37	2021	2021	NUM
ijtc-1322	47	38	)	)	PUNCT
ijtc-1322	47	39	.	.	PUNCT
ijtc-1322	48	1	overall	overall	ADV
ijtc-1322	48	2	,	,	PUNCT
ijtc-1322	48	3	this	this	DET
ijtc-1322	48	4	study	study	NOUN
ijtc-1322	48	5	shows	show	VERB
ijtc-1322	48	6	that	that	SCONJ
ijtc-1322	48	7	although	although	SCONJ
ijtc-1322	48	8	high	high	ADJ
ijtc-1322	48	9	npms	npm	NOUN
ijtc-1322	48	10	are	be	AUX
ijtc-1322	48	11	generally	generally	ADV
ijtc-1322	48	12	considered	consider	VERB
ijtc-1322	48	13	an	an	DET
ijtc-1322	48	14	indicator	indicator	NOUN
ijtc-1322	48	15	of	of	ADP
ijtc-1322	48	16	good	good	ADJ
ijtc-1322	48	17	company	company	NOUN
ijtc-1322	48	18	performance	performance	NOUN
ijtc-1322	48	19	,	,	PUNCT
ijtc-1322	48	20	their	their	PRON
ijtc-1322	48	21	impact	impact	NOUN
ijtc-1322	48	22	on	on	ADP
ijtc-1322	48	23	share	share	NOUN
ijtc-1322	48	24	returns	return	NOUN
ijtc-1322	48	25	can	can	AUX
ijtc-1322	48	26	vary	vary	VERB
ijtc-1322	48	27	depending	depend	VERB
ijtc-1322	48	28	on	on	ADP
ijtc-1322	48	29	the	the	DET
ijtc-1322	48	30	industry	industry	NOUN
ijtc-1322	48	31	context	context	NOUN
ijtc-1322	48	32	and	and	CCONJ
ijtc-1322	48	33	market	market	NOUN
ijtc-1322	48	34	conditions	condition	NOUN
ijtc-1322	48	35	.	.	PUNCT
ijtc-1322	49	1	in	in	ADP
ijtc-1322	49	2	their	their	PRON
ijtc-1322	49	3	research	research	NOUN
ijtc-1322	49	4	,	,	PUNCT
ijtc-1322	49	5	(	(	PUNCT
ijtc-1322	49	6	m.	m.	PROPN
ijtc-1322	49	7	johnson	johnson	PROPN
ijtc-1322	49	8	&	&	CCONJ
ijtc-1322	49	9	lee	lee	PROPN
ijtc-1322	49	10	,	,	PUNCT
ijtc-1322	49	11	2019	2019	NUM
ijtc-1322	49	12	)	)	PUNCT
ijtc-1322	49	13	concluded	conclude	VERB
ijtc-1322	49	14	that	that	SCONJ
ijtc-1322	49	15	the	the	DET
ijtc-1322	49	16	relationship	relationship	NOUN
ijtc-1322	49	17	between	between	ADP
ijtc-1322	49	18	npm	npm	PROPN
ijtc-1322	49	19	and	and	CCONJ
ijtc-1322	49	20	share	share	NOUN
ijtc-1322	49	21	returns	return	NOUN
ijtc-1322	49	22	is	be	AUX
ijtc-1322	49	23	non	non	ADJ
ijtc-1322	49	24	-	-	ADJ
ijtc-1322	49	25	linear	linear	ADJ
ijtc-1322	49	26	and	and	CCONJ
ijtc-1322	49	27	influenced	influence	VERB
ijtc-1322	49	28	by	by	ADP
ijtc-1322	49	29	various	various	ADJ
ijtc-1322	49	30	external	external	ADJ
ijtc-1322	49	31	factors	factor	NOUN
ijtc-1322	49	32	such	such	ADJ
ijtc-1322	49	33	as	as	ADP
ijtc-1322	49	34	economic	economic	ADJ
ijtc-1322	49	35	stability	stability	NOUN
ijtc-1322	49	36	and	and	CCONJ
ijtc-1322	49	37	regulatory	regulatory	ADJ
ijtc-1322	49	38	changes	change	NOUN
ijtc-1322	49	39	.	.	PUNCT
ijtc-1322	50	1	therefore	therefore	ADV
ijtc-1322	50	2	,	,	PUNCT
ijtc-1322	50	3	investors	investor	NOUN
ijtc-1322	50	4	need	need	VERB
ijtc-1322	50	5	to	to	PART
ijtc-1322	50	6	consider	consider	VERB
ijtc-1322	50	7	npms	npm	NOUN
ijtc-1322	50	8	and	and	CCONJ
ijtc-1322	50	9	other	other	ADJ
ijtc-1322	50	10	contextual	contextual	ADJ
ijtc-1322	50	11	factors	factor	NOUN
ijtc-1322	50	12	when	when	SCONJ
ijtc-1322	50	13	making	make	VERB
ijtc-1322	50	14	investment	investment	NOUN
ijtc-1322	50	15	decisions	decision	NOUN
ijtc-1322	50	16	(	(	PUNCT
ijtc-1322	50	17	beaupain	beaupain	NOUN
ijtc-1322	50	18	&	&	CCONJ
ijtc-1322	50	19	braouézec	braouézec	ADJ
ijtc-1322	50	20	,	,	PUNCT
ijtc-1322	50	21	2017	2017	NUM
ijtc-1322	50	22	;	;	PUNCT
ijtc-1322	50	23	nguyen	nguyen	NOUN
ijtc-1322	50	24	et	et	PROPN
ijtc-1322	50	25	al	al	PROPN
ijtc-1322	50	26	.	.	PROPN
ijtc-1322	50	27	,	,	PUNCT
ijtc-1322	50	28	2023	2023	NUM
ijtc-1322	50	29	)	)	PUNCT
ijtc-1322	50	30	.	.	PUNCT
ijtc-1322	51	1	the	the	DET
ijtc-1322	51	2	equity	equity	NOUN
ijtc-1322	51	3	ratio	ratio	NOUN
ijtc-1322	51	4	(	(	PUNCT
ijtc-1322	51	5	der	der	NOUN
ijtc-1322	51	6	)	)	PUNCT
ijtc-1322	51	7	measures	measure	VERB
ijtc-1322	51	8	the	the	DET
ijtc-1322	51	9	corporate	corporate	ADJ
ijtc-1322	51	10	capital	capital	NOUN
ijtc-1322	51	11	structure	structure	NOUN
ijtc-1322	51	12	by	by	ADP
ijtc-1322	51	13	comparing	compare	VERB
ijtc-1322	51	14	total	total	ADJ
ijtc-1322	51	15	debt	debt	NOUN
ijtc-1322	51	16	to	to	ADP
ijtc-1322	51	17	total	total	ADJ
ijtc-1322	51	18	equity	equity	NOUN
ijtc-1322	51	19	.	.	PUNCT
ijtc-1322	52	1	low	low	ADJ
ijtc-1322	52	2	der	der	NOUN
ijtc-1322	52	3	indicates	indicate	VERB
ijtc-1322	52	4	lower	low	ADJ
ijtc-1322	52	5	financial	financial	ADJ
ijtc-1322	52	6	risk	risk	NOUN
ijtc-1322	52	7	,	,	PUNCT
ijtc-1322	52	8	which	which	PRON
ijtc-1322	52	9	can	can	AUX
ijtc-1322	52	10	be	be	AUX
ijtc-1322	52	11	a	a	DET
ijtc-1322	52	12	positive	positive	ADJ
ijtc-1322	52	13	factor	factor	NOUN
ijtc-1322	52	14	for	for	ADP
ijtc-1322	52	15	investors	investor	NOUN
ijtc-1322	52	16	who	who	PRON
ijtc-1322	52	17	avoid	avoid	VERB
ijtc-1322	52	18	high	high	ADJ
ijtc-1322	52	19	risk	risk	NOUN
ijtc-1322	52	20	(	(	PUNCT
ijtc-1322	52	21	mankiw	mankiw	NOUN
ijtc-1322	52	22	,	,	PUNCT
ijtc-1322	52	23	2019	2019	NUM
ijtc-1322	52	24	)	)	PUNCT
ijtc-1322	52	25	.	.	PUNCT
ijtc-1322	53	1	several	several	ADJ
ijtc-1322	53	2	studies	study	NOUN
ijtc-1322	53	3	found	find	VERB
ijtc-1322	53	4	a	a	DET
ijtc-1322	53	5	positive	positive	ADJ
ijtc-1322	53	6	influence	influence	NOUN
ijtc-1322	53	7	between	between	ADP
ijtc-1322	53	8	der	der	NOUN
ijtc-1322	53	9	and	and	CCONJ
ijtc-1322	53	10	stock	stock	NOUN
ijtc-1322	53	11	returns	return	NOUN
ijtc-1322	53	12	.	.	PUNCT
ijtc-1322	54	1	for	for	ADP
ijtc-1322	54	2	example	example	NOUN
ijtc-1322	54	3	,	,	PUNCT
ijtc-1322	54	4	research	research	NOUN
ijtc-1322	54	5	by	by	ADP
ijtc-1322	54	6	(	(	PUNCT
ijtc-1322	54	7	nguyen	nguyen	NOUN
ijtc-1322	54	8	,	,	PUNCT
ijtc-1322	54	9	2021	2021	NUM
ijtc-1322	54	10	)	)	PUNCT
ijtc-1322	54	11	found	find	VERB
ijtc-1322	54	12	that	that	SCONJ
ijtc-1322	54	13	higher	high	ADJ
ijtc-1322	54	14	ders	der	NOUN
ijtc-1322	54	15	can	can	AUX
ijtc-1322	54	16	increase	increase	VERB
ijtc-1322	54	17	share	share	NOUN
ijtc-1322	54	18	returns	return	NOUN
ijtc-1322	54	19	in	in	ADP
ijtc-1322	54	20	the	the	DET
ijtc-1322	54	21	manufacturing	manufacturing	NOUN
ijtc-1322	54	22	sector	sector	NOUN
ijtc-1322	54	23	in	in	ADP
ijtc-1322	54	24	vietnam	vietnam	PROPN
ijtc-1322	54	25	.	.	PUNCT
ijtc-1322	55	1	they	they	PRON
ijtc-1322	55	2	concluded	conclude	VERB
ijtc-1322	55	3	that	that	SCONJ
ijtc-1322	55	4	the	the	DET
ijtc-1322	55	5	wise	wise	ADJ
ijtc-1322	55	6	use	use	NOUN
ijtc-1322	55	7	of	of	ADP
ijtc-1322	55	8	leverage	leverage	NOUN
ijtc-1322	55	9	could	could	AUX
ijtc-1322	55	10	help	help	VERB
ijtc-1322	55	11	companies	company	NOUN
ijtc-1322	55	12	harness	harness	ADJ
ijtc-1322	55	13	profitable	profitable	ADJ
ijtc-1322	55	14	investment	investment	NOUN
ijtc-1322	55	15	opportunities	opportunity	NOUN
ijtc-1322	55	16	,	,	PUNCT
ijtc-1322	55	17	increasing	increase	VERB
ijtc-1322	55	18	share	share	NOUN
ijtc-1322	55	19	returns	return	NOUN
ijtc-1322	55	20	.	.	PUNCT
ijtc-1322	56	1	similar	similar	ADJ
ijtc-1322	56	2	findings	finding	NOUN
ijtc-1322	56	3	were	be	AUX
ijtc-1322	56	4	by	by	ADP
ijtc-1322	56	5	(	(	PUNCT
ijtc-1322	56	6	ahmed	ahme	VERB
ijtc-1322	56	7	,	,	PUNCT
ijtc-1322	56	8	2019	2019	NUM
ijtc-1322	56	9	)	)	PUNCT
ijtc-1322	56	10	,	,	PUNCT
ijtc-1322	56	11	which	which	PRON
ijtc-1322	56	12	showed	show	VERB
ijtc-1322	56	13	that	that	SCONJ
ijtc-1322	56	14	in	in	ADP
ijtc-1322	56	15	emerging	emerge	VERB
ijtc-1322	56	16	markets	market	NOUN
ijtc-1322	56	17	,	,	PUNCT
ijtc-1322	56	18	moderate	moderate	ADJ
ijtc-1322	56	19	leverage	leverage	NOUN
ijtc-1322	56	20	can	can	AUX
ijtc-1322	56	21	boost	boost	VERB
ijtc-1322	56	22	company	company	NOUN
ijtc-1322	56	23	performance	performance	NOUN
ijtc-1322	56	24	and	and	CCONJ
ijtc-1322	56	25	increase	increase	VERB
ijtc-1322	56	26	share	share	NOUN
ijtc-1322	56	27	returns	return	NOUN
ijtc-1322	56	28	as	as	SCONJ
ijtc-1322	56	29	companies	company	NOUN
ijtc-1322	56	30	can	can	AUX
ijtc-1322	56	31	use	use	VERB
ijtc-1322	56	32	borrowed	borrow	VERB
ijtc-1322	56	33	funds	fund	NOUN
ijtc-1322	56	34	to	to	PART
ijtc-1322	56	35	expand	expand	VERB
ijtc-1322	56	36	operations	operation	NOUN
ijtc-1322	56	37	and	and	CCONJ
ijtc-1322	56	38	increase	increase	VERB
ijtc-1322	56	39	profitability	profitability	NOUN
ijtc-1322	56	40	.	.	PUNCT
ijtc-1322	57	1	for	for	ADP
ijtc-1322	57	2	example	example	NOUN
ijtc-1322	57	3	,	,	PUNCT
ijtc-1322	57	4	a	a	DET
ijtc-1322	57	5	study	study	NOUN
ijtc-1322	57	6	by	by	ADP
ijtc-1322	57	7	(	(	PUNCT
ijtc-1322	57	8	r.	r.	PROPN
ijtc-1322	57	9	johnson	johnson	PROPN
ijtc-1322	57	10	,	,	PUNCT
ijtc-1322	57	11	2019	2019	NUM
ijtc-1322	57	12	)	)	PUNCT
ijtc-1322	57	13	showed	show	VERB
ijtc-1322	57	14	that	that	SCONJ
ijtc-1322	57	15	a	a	DET
ijtc-1322	57	16	high	high	ADJ
ijtc-1322	57	17	der	der	NOUN
ijtc-1322	57	18	can	can	AUX
ijtc-1322	57	19	increase	increase	VERB
ijtc-1322	57	20	the	the	DET
ijtc-1322	57	21	risk	risk	NOUN
ijtc-1322	57	22	of	of	ADP
ijtc-1322	57	23	bankruptcy	bankruptcy	NOUN
ijtc-1322	57	24	,	,	PUNCT
ijtc-1322	57	25	ultimately	ultimately	ADV
ijtc-1322	57	26	reducing	reduce	VERB
ijtc-1322	57	27	share	share	NOUN
ijtc-1322	57	28	returns	return	NOUN
ijtc-1322	57	29	.	.	PUNCT
ijtc-1322	58	1	they	they	PRON
ijtc-1322	58	2	found	find	VERB
ijtc-1322	58	3	that	that	SCONJ
ijtc-1322	58	4	companies	company	NOUN
ijtc-1322	58	5	with	with	ADP
ijtc-1322	58	6	high	high	ADJ
ijtc-1322	58	7	leverage	leverage	NOUN
ijtc-1322	58	8	tend	tend	VERB
ijtc-1322	58	9	to	to	PART
ijtc-1322	58	10	have	have	VERB
ijtc-1322	58	11	greater	great	ADJ
ijtc-1322	58	12	share	share	NOUN
ijtc-1322	58	13	return	return	NOUN
ijtc-1322	58	14	volatility	volatility	NOUN
ijtc-1322	58	15	,	,	PUNCT
ijtc-1322	58	16	which	which	PRON
ijtc-1322	58	17	can	can	AUX
ijtc-1322	58	18	reduce	reduce	VERB
ijtc-1322	58	19	investor	investor	NOUN
ijtc-1322	58	20	confidence	confidence	NOUN
ijtc-1322	58	21	and	and	CCONJ
ijtc-1322	58	22	lower	low	ADJ
ijtc-1322	58	23	share	share	NOUN
ijtc-1322	58	24	prices	price	NOUN
ijtc-1322	58	25	.	.	PUNCT
ijtc-1322	59	1	research	research	NOUN
ijtc-1322	59	2	by	by	ADP
ijtc-1322	59	3	(	(	PUNCT
ijtc-1322	59	4	jung	jung	PROPN
ijtc-1322	59	5	&	&	CCONJ
ijtc-1322	59	6	kim	kim	PROPN
ijtc-1322	59	7	,	,	PUNCT
ijtc-1322	59	8	2020	2020	NUM
ijtc-1322	59	9	)	)	PUNCT
ijtc-1322	59	10	also	also	ADV
ijtc-1322	59	11	supports	support	VERB
ijtc-1322	59	12	this	this	DET
ijtc-1322	59	13	finding	finding	NOUN
ijtc-1322	59	14	,	,	PUNCT
ijtc-1322	59	15	suggesting	suggest	VERB
ijtc-1322	59	16	that	that	SCONJ
ijtc-1322	59	17	in	in	ADP
ijtc-1322	59	18	markets	market	NOUN
ijtc-1322	59	19	with	with	ADP
ijtc-1322	59	20	high	high	ADJ
ijtc-1322	59	21	economic	economic	ADJ
ijtc-1322	59	22	uncertainty	uncertainty	NOUN
ijtc-1322	59	23	,	,	PUNCT
ijtc-1322	59	24	companies	company	NOUN
ijtc-1322	59	25	with	with	ADP
ijtc-1322	59	26	high	high	ADJ
ijtc-1322	59	27	ders	der	NOUN
ijtc-1322	59	28	face	face	VERB
ijtc-1322	59	29	higher	high	ADJ
ijtc-1322	59	30	interest	interest	NOUN
ijtc-1322	59	31	costs	cost	NOUN
ijtc-1322	59	32	,	,	PUNCT
ijtc-1322	59	33	which	which	PRON
ijtc-1322	59	34	reduce	reduce	VERB
ijtc-1322	59	35	net	net	ADJ
ijtc-1322	59	36	profits	profit	NOUN
ijtc-1322	59	37	and	and	CCONJ
ijtc-1322	59	38	ultimately	ultimately	ADV
ijtc-1322	59	39	lower	low	ADJ
ijtc-1322	59	40	share	share	NOUN
ijtc-1322	59	41	returns	return	NOUN
ijtc-1322	59	42	.	.	PUNCT
ijtc-1322	60	1	this	this	DET
ijtc-1322	60	2	research	research	NOUN
ijtc-1322	60	3	shows	show	VERB
ijtc-1322	60	4	that	that	SCONJ
ijtc-1322	60	5	the	the	DET
ijtc-1322	60	6	relationship	relationship	NOUN
ijtc-1322	60	7	between	between	ADP
ijtc-1322	60	8	der	der	NOUN
ijtc-1322	60	9	and	and	CCONJ
ijtc-1322	60	10	share	share	NOUN
ijtc-1322	60	11	returns	return	NOUN
ijtc-1322	60	12	is	be	AUX
ijtc-1322	60	13	complex	complex	ADJ
ijtc-1322	60	14	and	and	CCONJ
ijtc-1322	60	15	contextual	contextual	ADJ
ijtc-1322	60	16	.	.	PUNCT
ijtc-1322	61	1	factors	factor	NOUN
ijtc-1322	61	2	such	such	ADJ
ijtc-1322	61	3	as	as	ADP
ijtc-1322	61	4	economic	economic	ADJ
ijtc-1322	61	5	conditions	condition	NOUN
ijtc-1322	61	6	,	,	PUNCT
ijtc-1322	61	7	market	market	NOUN
ijtc-1322	61	8	stability	stability	NOUN
ijtc-1322	61	9	,	,	PUNCT
ijtc-1322	61	10	and	and	CCONJ
ijtc-1322	61	11	corporate	corporate	ADJ
ijtc-1322	61	12	management	management	NOUN
ijtc-1322	61	13	strategies	strategy	NOUN
ijtc-1322	61	14	play	play	VERB
ijtc-1322	61	15	an	an	DET
ijtc-1322	61	16	essential	essential	ADJ
ijtc-1322	61	17	role	role	NOUN
ijtc-1322	61	18	in	in	ADP
ijtc-1322	61	19	determining	determine	VERB
ijtc-1322	61	20	the	the	DET
ijtc-1322	61	21	impact	impact	NOUN
ijtc-1322	61	22	of	of	ADP
ijtc-1322	61	23	leverage	leverage	NOUN
ijtc-1322	61	24	on	on	ADP
ijtc-1322	61	25	stock	stock	NOUN
ijtc-1322	61	26	performance	performance	NOUN
ijtc-1322	61	27	.	.	PUNCT
ijtc-1322	62	1	therefore	therefore	ADV
ijtc-1322	62	2	,	,	PUNCT
ijtc-1322	62	3	investors	investor	NOUN
ijtc-1322	62	4	should	should	AUX
ijtc-1322	62	5	consider	consider	VERB
ijtc-1322	62	6	der	der	NOUN
ijtc-1322	62	7	and	and	CCONJ
ijtc-1322	62	8	other	other	ADJ
ijtc-1322	62	9	factors	factor	NOUN
ijtc-1322	62	10	when	when	SCONJ
ijtc-1322	62	11	evaluating	evaluate	VERB
ijtc-1322	62	12	the	the	DET
ijtc-1322	62	13	potential	potential	ADJ
ijtc-1322	62	14	return	return	NOUN
ijtc-1322	62	15	on	on	ADP
ijtc-1322	62	16	corporate	corporate	ADJ
ijtc-1322	62	17	stocks	stock	NOUN
ijtc-1322	62	18	.	.	PUNCT
ijtc-1322	63	1	according	accord	VERB
ijtc-1322	63	2	to	to	ADP
ijtc-1322	63	3	a	a	DET
ijtc-1322	63	4	study	study	NOUN
ijtc-1322	63	5	by	by	ADP
ijtc-1322	63	6	(	(	PUNCT
ijtc-1322	63	7	davis	davis	PROPN
ijtc-1322	63	8	&	&	CCONJ
ijtc-1322	63	9	schoorman	schoorman	PROPN
ijtc-1322	63	10	,	,	PUNCT
ijtc-1322	63	11	f.	f.	PROPN
ijtc-1322	63	12	d.	d.	PROPN
ijtc-1322	63	13	donaldson	donaldson	PROPN
ijtc-1322	63	14	,	,	PUNCT
ijtc-1322	63	15	2019	2019	NUM
ijtc-1322	63	16	)	)	PUNCT
ijtc-1322	63	17	,	,	PUNCT
ijtc-1322	63	18	rising	rise	VERB
ijtc-1322	63	19	interest	interest	NOUN
ijtc-1322	63	20	rates	rate	NOUN
ijtc-1322	63	21	can	can	AUX
ijtc-1322	63	22	increase	increase	VERB
ijtc-1322	63	23	the	the	DET
ijtc-1322	63	24	company	company	NOUN
ijtc-1322	63	25	’s	’s	PART
ijtc-1322	63	26	borrowing	borrowing	NOUN
ijtc-1322	63	27	costs	cost	NOUN
ijtc-1322	63	28	and	and	CCONJ
ijtc-1322	63	29	reduce	reduce	VERB
ijtc-1322	63	30	net	net	ADJ
ijtc-1322	63	31	profit	profit	NOUN
ijtc-1322	63	32	,	,	PUNCT
ijtc-1322	63	33	which	which	PRON
ijtc-1322	63	34	can	can	AUX
ijtc-1322	63	35	lower	lower	VERB
ijtc-1322	63	36	share	share	NOUN
ijtc-1322	63	37	returns	return	NOUN
ijtc-1322	63	38	.	.	PUNCT
ijtc-1322	64	1	by	by	ADP
ijtc-1322	64	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	64	3	impact	impact	NOUN
ijtc-1322	64	4	of	of	ADP
ijtc-1322	64	5	internal	internal	ADJ
ijtc-1322	64	6	and	and	CCONJ
ijtc-1322	64	7	external	external	ADJ
ijtc-1322	64	8	factors	factor	NOUN
ijtc-1322	64	9	of	of	ADP
ijtc-1322	64	10	a	a	DET
ijtc-1322	64	11	company	company	NOUN
ijtc-1322	64	12	facing	face	VERB
ijtc-1322	64	13	the	the	DET
ijtc-1322	64	14	return	return	NOUN
ijtc-1322	64	15	of	of	ADP
ijtc-1322	64	16	the	the	DET
ijtc-1322	64	17	company	company	NOUN
ijtc-1322	64	18	with	with	ADP
ijtc-1322	64	19	a	a	DET
ijtc-1322	64	20	compas100	compas100	PROPN
ijtc-1322	64	21	indeks	indek	NOUN
ijtc-1322	64	22	noted	note	VERB
ijtc-1322	64	23	on	on	ADP
ijtc-1322	64	24	the	the	DET
ijtc-1322	64	25	indonesia	indonesia	PROPN
ijtc-1322	64	26	shipping	shipping	NOUN
ijtc-1322	64	27	borse	borse	NOUN
ijtc-1322	64	28	sinaga	sinaga	NOUN
ijtc-1322	64	29	and	and	CCONJ
ijtc-1322	64	30	rudianto	rudianto	VERB
ijtc-1322	64	31	695	695	NUM
ijtc-1322	64	32	|	|	NOUN
ijtc-1322	64	33	ilomata	ilomata	PROPN
ijtc-1322	64	34	international	international	ADJ
ijtc-1322	64	35	journal	journal	NOUN
ijtc-1322	64	36	of	of	ADP
ijtc-1322	64	37	tax	tax	PROPN
ijtc-1322	64	38	&	&	CCONJ
ijtc-1322	64	39	accounting	accounting	PROPN
ijtc-1322	64	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	64	41	contrast	contrast	NOUN
ijtc-1322	64	42	,	,	PUNCT
ijtc-1322	64	43	research	research	NOUN
ijtc-1322	64	44	by	by	ADP
ijtc-1322	64	45	(	(	PUNCT
ijtc-1322	64	46	jensen	jensen	PROPN
ijtc-1322	64	47	&	&	CCONJ
ijtc-1322	64	48	meckling	meckling	PROPN
ijtc-1322	64	49	,	,	PUNCT
ijtc-1322	64	50	2018	2018	NUM
ijtc-1322	64	51	)	)	PUNCT
ijtc-1322	64	52	suggests	suggest	VERB
ijtc-1322	64	53	that	that	SCONJ
ijtc-1322	64	54	some	some	DET
ijtc-1322	64	55	coal	coal	NOUN
ijtc-1322	64	56	companies	company	NOUN
ijtc-1322	64	57	can	can	AUX
ijtc-1322	64	58	take	take	VERB
ijtc-1322	64	59	advantage	advantage	NOUN
ijtc-1322	64	60	of	of	ADP
ijtc-1322	64	61	low	low	ADJ
ijtc-1322	64	62	interest	interest	NOUN
ijtc-1322	64	63	rates	rate	NOUN
ijtc-1322	64	64	for	for	ADP
ijtc-1322	64	65	expansion	expansion	NOUN
ijtc-1322	64	66	and	and	CCONJ
ijtc-1322	64	67	investment	investment	NOUN
ijtc-1322	64	68	,	,	PUNCT
ijtc-1322	64	69	which	which	PRON
ijtc-1322	64	70	ultimately	ultimately	ADV
ijtc-1322	64	71	increases	increase	VERB
ijtc-1322	64	72	share	share	NOUN
ijtc-1322	64	73	return	return	NOUN
ijtc-1322	64	74	.	.	PUNCT
ijtc-1322	65	1	the	the	DET
ijtc-1322	65	2	exchange	exchange	NOUN
ijtc-1322	65	3	rate	rate	NOUN
ijtc-1322	65	4	of	of	ADP
ijtc-1322	65	5	currencies	currency	NOUN
ijtc-1322	65	6	also	also	ADV
ijtc-1322	65	7	plays	play	VERB
ijtc-1322	65	8	an	an	DET
ijtc-1322	65	9	important	important	ADJ
ijtc-1322	65	10	role	role	NOUN
ijtc-1322	65	11	.	.	PUNCT
ijtc-1322	66	1	a	a	DET
ijtc-1322	66	2	study	study	NOUN
ijtc-1322	66	3	by	by	ADP
ijtc-1322	66	4	(	(	PUNCT
ijtc-1322	66	5	m.	m.	PROPN
ijtc-1322	66	6	johnson	johnson	PROPN
ijtc-1322	66	7	&	&	CCONJ
ijtc-1322	66	8	lee	lee	PROPN
ijtc-1322	66	9	,	,	PUNCT
ijtc-1322	66	10	2019	2019	NUM
ijtc-1322	66	11	)	)	PUNCT
ijtc-1322	66	12	found	find	VERB
ijtc-1322	66	13	that	that	SCONJ
ijtc-1322	66	14	depression	depression	NOUN
ijtc-1322	66	15	of	of	ADP
ijtc-1322	66	16	exchange	exchange	NOUN
ijtc-1322	66	17	rates	rate	NOUN
ijtc-1322	66	18	can	can	AUX
ijtc-1322	66	19	increase	increase	VERB
ijtc-1322	66	20	the	the	DET
ijtc-1322	66	21	cost	cost	NOUN
ijtc-1322	66	22	of	of	ADP
ijtc-1322	66	23	importing	import	VERB
ijtc-1322	66	24	raw	raw	ADJ
ijtc-1322	66	25	materials	material	NOUN
ijtc-1322	66	26	and	and	CCONJ
ijtc-1322	66	27	reduce	reduce	VERB
ijtc-1322	66	28	profitability	profitability	NOUN
ijtc-1322	66	29	,	,	PUNCT
ijtc-1322	66	30	thereby	thereby	ADV
ijtc-1322	66	31	lowering	lower	VERB
ijtc-1322	66	32	share	share	NOUN
ijtc-1322	66	33	returns	return	NOUN
ijtc-1322	66	34	.	.	PUNCT
ijtc-1322	67	1	however	however	ADV
ijtc-1322	67	2	,	,	PUNCT
ijtc-1322	67	3	research	research	NOUN
ijtc-1322	67	4	by	by	ADP
ijtc-1322	67	5	(	(	PUNCT
ijtc-1322	67	6	connelly	connelly	PROPN
ijtc-1322	67	7	et	et	PROPN
ijtc-1322	67	8	al	al	PROPN
ijtc-1322	67	9	.	.	PROPN
ijtc-1322	67	10	,	,	PUNCT
ijtc-1322	67	11	2019	2019	NUM
ijtc-1322	67	12	;	;	PUNCT
ijtc-1322	67	13	go	go	VERB
ijtc-1322	67	14	et	et	PROPN
ijtc-1322	67	15	al	al	PROPN
ijtc-1322	67	16	.	.	PROPN
ijtc-1322	67	17	,	,	PUNCT
ijtc-1322	67	18	2020	2020	NUM
ijtc-1322	67	19	;	;	PUNCT
ijtc-1322	67	20	li	li	PROPN
ijtc-1322	67	21	&	&	CCONJ
ijtc-1322	67	22	nakagawa	nakagawa	PROPN
ijtc-1322	67	23	,	,	PUNCT
ijtc-1322	67	24	2022	2022	NUM
ijtc-1322	67	25	)	)	PUNCT
ijtc-1322	67	26	suggests	suggest	VERB
ijtc-1322	67	27	that	that	SCONJ
ijtc-1322	67	28	export	export	NOUN
ijtc-1322	67	29	-	-	PUNCT
ijtc-1322	67	30	oriented	orient	VERB
ijtc-1322	67	31	companies	company	NOUN
ijtc-1322	67	32	such	such	ADJ
ijtc-1322	67	33	as	as	ADP
ijtc-1322	67	34	coal	coal	NOUN
ijtc-1322	67	35	companies	company	NOUN
ijtc-1322	67	36	can	can	AUX
ijtc-1322	67	37	benefit	benefit	VERB
ijtc-1322	67	38	from	from	ADP
ijtc-1322	67	39	currency	currency	NOUN
ijtc-1322	67	40	depression	depression	NOUN
ijtc-1322	67	41	by	by	ADP
ijtc-1322	67	42	increasing	increase	VERB
ijtc-1322	67	43	the	the	DET
ijtc-1322	67	44	price	price	NOUN
ijtc-1322	67	45	competitiveness	competitiveness	NOUN
ijtc-1322	67	46	of	of	ADP
ijtc-1322	67	47	their	their	PRON
ijtc-1322	67	48	products	product	NOUN
ijtc-1322	67	49	in	in	ADP
ijtc-1322	67	50	international	international	ADJ
ijtc-1322	67	51	markets	market	NOUN
ijtc-1322	67	52	.	.	PUNCT
ijtc-1322	68	1	although	although	SCONJ
ijtc-1322	68	2	many	many	ADJ
ijtc-1322	68	3	studies	study	NOUN
ijtc-1322	68	4	show	show	VERB
ijtc-1322	68	5	the	the	DET
ijtc-1322	68	6	significant	significant	ADJ
ijtc-1322	68	7	influence	influence	NOUN
ijtc-1322	68	8	of	of	ADP
ijtc-1322	68	9	internal	internal	ADJ
ijtc-1322	68	10	and	and	CCONJ
ijtc-1322	68	11	external	external	ADJ
ijtc-1322	68	12	factors	factor	NOUN
ijtc-1322	68	13	on	on	ADP
ijtc-1322	68	14	share	share	NOUN
ijtc-1322	68	15	returns	return	NOUN
ijtc-1322	68	16	,	,	PUNCT
ijtc-1322	68	17	the	the	DET
ijtc-1322	68	18	findings	finding	NOUN
ijtc-1322	68	19	still	still	ADV
ijtc-1322	68	20	need	need	VERB
ijtc-1322	68	21	to	to	PART
ijtc-1322	68	22	be	be	AUX
ijtc-1322	68	23	more	more	ADV
ijtc-1322	68	24	certainty	certainty	NOUN
ijtc-1322	68	25	and	and	CCONJ
ijtc-1322	68	26	consistency	consistency	NOUN
ijtc-1322	68	27	.	.	PUNCT
ijtc-1322	69	1	therefore	therefore	ADV
ijtc-1322	69	2	,	,	PUNCT
ijtc-1322	69	3	this	this	DET
ijtc-1322	69	4	study	study	NOUN
ijtc-1322	69	5	aims	aim	VERB
ijtc-1322	69	6	to	to	PART
ijtc-1322	69	7	further	far	ADV
ijtc-1322	69	8	study	study	VERB
ijtc-1322	69	9	the	the	DET
ijtc-1322	69	10	influence	influence	NOUN
ijtc-1322	69	11	of	of	ADP
ijtc-1322	69	12	internal	internal	ADJ
ijtc-1322	69	13	and	and	CCONJ
ijtc-1322	69	14	external	external	ADJ
ijtc-1322	69	15	factors	factor	NOUN
ijtc-1322	69	16	of	of	ADP
ijtc-1322	69	17	the	the	DET
ijtc-1322	69	18	company	company	NOUN
ijtc-1322	69	19	on	on	ADP
ijtc-1322	69	20	the	the	DET
ijtc-1322	69	21	return	return	NOUN
ijtc-1322	69	22	on	on	ADP
ijtc-1322	69	23	shares	share	NOUN
ijtc-1322	69	24	of	of	ADP
ijtc-1322	69	25	coal	coal	NOUN
ijtc-1322	69	26	companies	company	NOUN
ijtc-1322	69	27	listed	list	VERB
ijtc-1322	69	28	in	in	ADP
ijtc-1322	69	29	the	the	DET
ijtc-1322	69	30	kompas100	kompas100	PROPN
ijtc-1322	69	31	index	index	NOUN
ijtc-1322	69	32	on	on	ADP
ijtc-1322	69	33	the	the	DET
ijtc-1322	69	34	indonesian	indonesian	ADJ
ijtc-1322	69	35	stock	stock	PROPN
ijtc-1322	69	36	exchange	exchange	PROPN
ijtc-1322	69	37	.	.	PUNCT
ijtc-1322	70	1	the	the	DET
ijtc-1322	70	2	research	research	NOUN
ijtc-1322	70	3	is	be	AUX
ijtc-1322	70	4	expected	expect	VERB
ijtc-1322	70	5	to	to	PART
ijtc-1322	70	6	provide	provide	VERB
ijtc-1322	70	7	a	a	DET
ijtc-1322	70	8	more	more	ADV
ijtc-1322	70	9	comprehensive	comprehensive	ADJ
ijtc-1322	70	10	understanding	understanding	NOUN
ijtc-1322	70	11	of	of	ADP
ijtc-1322	70	12	the	the	DET
ijtc-1322	70	13	factors	factor	NOUN
ijtc-1322	70	14	influencing	influence	VERB
ijtc-1322	70	15	share	share	NOUN
ijtc-1322	70	16	returns	return	NOUN
ijtc-1322	70	17	and	and	CCONJ
ijtc-1322	70	18	help	help	VERB
ijtc-1322	70	19	investors	investor	NOUN
ijtc-1322	70	20	make	make	VERB
ijtc-1322	70	21	better	well	ADJ
ijtc-1322	70	22	investment	investment	NOUN
ijtc-1322	70	23	decisions	decision	NOUN
ijtc-1322	70	24	.	.	PUNCT
ijtc-1322	71	1	the	the	DET
ijtc-1322	71	2	interest	interest	NOUN
ijtc-1322	71	3	of	of	ADP
ijtc-1322	71	4	this	this	DET
ijtc-1322	71	5	exploration	exploration	NOUN
ijtc-1322	71	6	lies	lie	VERB
ijtc-1322	71	7	in	in	ADP
ijtc-1322	71	8	the	the	DET
ijtc-1322	71	9	importance	importance	NOUN
ijtc-1322	71	10	of	of	ADP
ijtc-1322	71	11	understanding	understand	VERB
ijtc-1322	71	12	the	the	DET
ijtc-1322	71	13	impact	impact	NOUN
ijtc-1322	71	14	of	of	ADP
ijtc-1322	71	15	internal	internal	ADJ
ijtc-1322	71	16	and	and	CCONJ
ijtc-1322	71	17	external	external	ADJ
ijtc-1322	71	18	variables	variable	NOUN
ijtc-1322	71	19	on	on	ADP
ijtc-1322	71	20	the	the	DET
ijtc-1322	71	21	share	share	NOUN
ijtc-1322	71	22	returns	return	NOUN
ijtc-1322	71	23	of	of	ADP
ijtc-1322	71	24	coal	coal	NOUN
ijtc-1322	71	25	companies	company	NOUN
ijtc-1322	71	26	recorded	record	VERB
ijtc-1322	71	27	in	in	ADP
ijtc-1322	71	28	the	the	DET
ijtc-1322	71	29	compass100	compass100	PROPN
ijtc-1322	71	30	file	file	NOUN
ijtc-1322	71	31	in	in	ADP
ijtc-1322	71	32	indonesia	indonesia	PROPN
ijtc-1322	71	33	securities	securities	PROPN
ijtc-1322	71	34	trading	trading	NOUN
ijtc-1322	71	35	.	.	PUNCT
ijtc-1322	72	1	the	the	DET
ijtc-1322	72	2	coal	coal	NOUN
ijtc-1322	72	3	sector	sector	NOUN
ijtc-1322	72	4	is	be	AUX
ijtc-1322	72	5	one	one	NUM
ijtc-1322	72	6	of	of	ADP
ijtc-1322	72	7	the	the	DET
ijtc-1322	72	8	critical	critical	ADJ
ijtc-1322	72	9	sectors	sector	NOUN
ijtc-1322	72	10	in	in	ADP
ijtc-1322	72	11	the	the	DET
ijtc-1322	72	12	indonesian	indonesian	ADJ
ijtc-1322	72	13	economy	economy	NOUN
ijtc-1322	72	14	that	that	PRON
ijtc-1322	72	15	has	have	VERB
ijtc-1322	72	16	essential	essential	ADJ
ijtc-1322	72	17	commitments	commitment	NOUN
ijtc-1322	72	18	to	to	ADP
ijtc-1322	72	19	the	the	DET
ijtc-1322	72	20	national	national	ADJ
ijtc-1322	72	21	income	income	NOUN
ijtc-1322	72	22	.	.	PUNCT
ijtc-1322	73	1	nonetheless	nonetheless	ADV
ijtc-1322	73	2	,	,	PUNCT
ijtc-1322	73	3	stock	stock	NOUN
ijtc-1322	73	4	price	price	NOUN
ijtc-1322	73	5	fluctuations	fluctuation	NOUN
ijtc-1322	73	6	in	in	ADP
ijtc-1322	73	7	this	this	DET
ijtc-1322	73	8	area	area	NOUN
ijtc-1322	73	9	indicate	indicate	VERB
ijtc-1322	73	10	high	high	ADJ
ijtc-1322	73	11	vulnerabilities	vulnerability	NOUN
ijtc-1322	73	12	,	,	PUNCT
ijtc-1322	73	13	which	which	PRON
ijtc-1322	73	14	can	can	AUX
ijtc-1322	73	15	affect	affect	VERB
ijtc-1322	73	16	business	business	NOUN
ijtc-1322	73	17	choices	choice	NOUN
ijtc-1322	73	18	.	.	PUNCT
ijtc-1322	74	1	given	give	VERB
ijtc-1322	74	2	that	that	SCONJ
ijtc-1322	74	3	a	a	DET
ijtc-1322	74	4	company	company	NOUN
ijtc-1322	74	5	's	's	PART
ijtc-1322	74	6	financial	financial	ADJ
ijtc-1322	74	7	and	and	CCONJ
ijtc-1322	74	8	macroeconomic	macroeconomic	ADJ
ijtc-1322	74	9	conditions	condition	NOUN
ijtc-1322	74	10	can	can	AUX
ijtc-1322	74	11	affect	affect	VERB
ijtc-1322	74	12	share	share	NOUN
ijtc-1322	74	13	returns	return	NOUN
ijtc-1322	74	14	,	,	PUNCT
ijtc-1322	74	15	this	this	DET
ijtc-1322	74	16	examination	examination	NOUN
ijtc-1322	74	17	will	will	AUX
ijtc-1322	74	18	provide	provide	VERB
ijtc-1322	74	19	essential	essential	ADJ
ijtc-1322	74	20	insight	insight	NOUN
ijtc-1322	74	21	for	for	SCONJ
ijtc-1322	74	22	investors	investor	NOUN
ijtc-1322	74	23	to	to	PART
ijtc-1322	74	24	make	make	VERB
ijtc-1322	74	25	more	more	ADV
ijtc-1322	74	26	accurate	accurate	ADJ
ijtc-1322	74	27	and	and	CCONJ
ijtc-1322	74	28	informed	inform	VERB
ijtc-1322	74	29	speculative	speculative	ADJ
ijtc-1322	74	30	choices	choice	NOUN
ijtc-1322	74	31	.	.	PUNCT
ijtc-1322	75	1	besides	besides	SCONJ
ijtc-1322	75	2	,	,	PUNCT
ijtc-1322	75	3	this	this	DET
ijtc-1322	75	4	exploration	exploration	NOUN
ijtc-1322	75	5	will	will	AUX
ijtc-1322	75	6	help	help	VERB
ijtc-1322	75	7	executives	executive	NOUN
ijtc-1322	75	8	plan	plan	VERB
ijtc-1322	75	9	more	more	ADV
ijtc-1322	75	10	attractive	attractive	ADJ
ijtc-1322	75	11	monetary	monetary	ADJ
ijtc-1322	75	12	techniques	technique	NOUN
ijtc-1322	75	13	to	to	PART
ijtc-1322	75	14	increase	increase	VERB
ijtc-1322	75	15	share	share	NOUN
ijtc-1322	75	16	returns	return	NOUN
ijtc-1322	75	17	and	and	CCONJ
ijtc-1322	75	18	speculative	speculative	ADJ
ijtc-1322	75	19	attractiveness	attractiveness	NOUN
ijtc-1322	75	20	.	.	PUNCT
ijtc-1322	76	1	a	a	DET
ijtc-1322	76	2	deeper	deep	ADJ
ijtc-1322	76	3	understanding	understanding	NOUN
ijtc-1322	76	4	of	of	ADP
ijtc-1322	76	5	the	the	DET
ijtc-1322	76	6	impact	impact	NOUN
ijtc-1322	76	7	of	of	ADP
ijtc-1322	76	8	these	these	DET
ijtc-1322	76	9	elements	element	NOUN
ijtc-1322	76	10	is	be	AUX
ijtc-1322	76	11	also	also	ADV
ijtc-1322	76	12	essential	essential	ADJ
ijtc-1322	76	13	for	for	ADP
ijtc-1322	76	14	capital	capital	NOUN
ijtc-1322	76	15	market	market	NOUN
ijtc-1322	76	16	controllers	controller	NOUN
ijtc-1322	76	17	in	in	ADP
ijtc-1322	76	18	developing	develop	VERB
ijtc-1322	76	19	strategies	strategy	NOUN
ijtc-1322	76	20	that	that	PRON
ijtc-1322	76	21	help	help	VERB
ijtc-1322	76	22	market	market	NOUN
ijtc-1322	76	23	solidity	solidity	NOUN
ijtc-1322	76	24	and	and	CCONJ
ijtc-1322	76	25	flexibility	flexibility	NOUN
ijtc-1322	76	26	.	.	PUNCT
ijtc-1322	77	1	therefore	therefore	ADV
ijtc-1322	77	2	,	,	PUNCT
ijtc-1322	77	3	these	these	DET
ijtc-1322	77	4	checks	check	NOUN
ijtc-1322	77	5	are	be	AUX
ijtc-1322	77	6	essential	essential	ADJ
ijtc-1322	77	7	not	not	PART
ijtc-1322	77	8	only	only	ADV
ijtc-1322	77	9	for	for	ADP
ijtc-1322	77	10	investors	investor	NOUN
ijtc-1322	77	11	and	and	CCONJ
ijtc-1322	77	12	financial	financial	ADJ
ijtc-1322	77	13	organizations	organization	NOUN
ijtc-1322	77	14	but	but	CCONJ
ijtc-1322	77	15	also	also	ADV
ijtc-1322	77	16	for	for	ADP
ijtc-1322	77	17	the	the	DET
ijtc-1322	77	18	progress	progress	NOUN
ijtc-1322	77	19	of	of	ADP
ijtc-1322	77	20	capital	capital	NOUN
ijtc-1322	77	21	markets	market	NOUN
ijtc-1322	77	22	and	and	CCONJ
ijtc-1322	77	23	the	the	DET
ijtc-1322	77	24	indonesian	indonesian	ADJ
ijtc-1322	77	25	economy	economy	NOUN
ijtc-1322	77	26	.	.	PUNCT
ijtc-1322	78	1	method	method	VERB
ijtc-1322	78	2	the	the	DET
ijtc-1322	78	3	study	study	NOUN
ijtc-1322	78	4	used	use	VERB
ijtc-1322	78	5	the	the	DET
ijtc-1322	78	6	entire	entire	ADJ
ijtc-1322	78	7	coal	coal	NOUN
ijtc-1322	78	8	companies	company	NOUN
ijtc-1322	78	9	listed	list	VERB
ijtc-1322	78	10	in	in	ADP
ijtc-1322	78	11	the	the	DET
ijtc-1322	78	12	compass100	compass100	PROPN
ijtc-1322	78	13	index	index	NOUN
ijtc-1322	78	14	on	on	ADP
ijtc-1322	78	15	the	the	DET
ijtc-1322	78	16	indonesian	indonesian	ADJ
ijtc-1322	78	17	stock	stock	PROPN
ijtc-1322	78	18	exchange	exchange	NOUN
ijtc-1322	78	19	in	in	ADP
ijtc-1322	78	20	2019	2019	NUM
ijtc-1322	78	21	-	-	SYM
ijtc-1322	78	22	2023	2023	NUM
ijtc-1322	78	23	as	as	ADP
ijtc-1322	78	24	a	a	DET
ijtc-1322	78	25	population	population	NOUN
ijtc-1322	78	26	.	.	PUNCT
ijtc-1322	79	1	purposive	purposive	ADJ
ijtc-1322	79	2	testing	testing	NOUN
ijtc-1322	79	3	is	be	AUX
ijtc-1322	79	4	selected	select	VERB
ijtc-1322	79	5	because	because	SCONJ
ijtc-1322	79	6	it	it	PRON
ijtc-1322	79	7	allows	allow	VERB
ijtc-1322	79	8	experts	expert	NOUN
ijtc-1322	79	9	to	to	PART
ijtc-1322	79	10	select	select	VERB
ijtc-1322	79	11	tests	test	NOUN
ijtc-1322	79	12	based	base	VERB
ijtc-1322	79	13	on	on	ADP
ijtc-1322	79	14	specific	specific	ADJ
ijtc-1322	79	15	attributes	attribute	NOUN
ijtc-1322	79	16	relevant	relevant	ADJ
ijtc-1322	79	17	to	to	ADP
ijtc-1322	79	18	the	the	DET
ijtc-1322	79	19	purposes	purpose	NOUN
ijtc-1322	79	20	of	of	ADP
ijtc-1322	79	21	exploration	exploration	NOUN
ijtc-1322	79	22	,	,	PUNCT
ijtc-1322	79	23	particularly	particularly	ADV
ijtc-1322	79	24	distinguishing	distinguish	VERB
ijtc-1322	79	25	the	the	DET
ijtc-1322	79	26	impact	impact	NOUN
ijtc-1322	79	27	of	of	ADP
ijtc-1322	79	28	internal	internal	ADJ
ijtc-1322	79	29	and	and	CCONJ
ijtc-1322	79	30	external	external	ADJ
ijtc-1322	79	31	factors	factor	NOUN
ijtc-1322	79	32	on	on	ADP
ijtc-1322	79	33	coal	coal	NOUN
ijtc-1322	79	34	company	company	NOUN
ijtc-1322	79	35	share	share	NOUN
ijtc-1322	79	36	returns	return	NOUN
ijtc-1322	79	37	.	.	PUNCT
ijtc-1322	80	1	the	the	DET
ijtc-1322	80	2	operational	operational	ADJ
ijtc-1322	80	3	definition	definition	NOUN
ijtc-1322	80	4	and	and	CCONJ
ijtc-1322	80	5	measurement	measurement	NOUN
ijtc-1322	80	6	of	of	ADP
ijtc-1322	80	7	the	the	DET
ijtc-1322	80	8	dependent	dependent	ADJ
ijtc-1322	80	9	variable	variable	ADJ
ijtc-1322	80	10	variable	variable	NOUN
ijtc-1322	80	11	in	in	ADP
ijtc-1322	80	12	this	this	DET
ijtc-1322	80	13	study	study	NOUN
ijtc-1322	80	14	is	be	AUX
ijtc-1322	80	15	the	the	DET
ijtc-1322	80	16	share	share	NOUN
ijtc-1322	80	17	return	return	NOUN
ijtc-1322	80	18	.	.	PUNCT
ijtc-1322	81	1	in	in	ADP
ijtc-1322	81	2	contrast	contrast	NOUN
ijtc-1322	81	3	,	,	PUNCT
ijtc-1322	81	4	the	the	DET
ijtc-1322	81	5	independent	independent	ADJ
ijtc-1322	81	6	variable	variable	NOUN
ijtc-1322	81	7	consists	consist	VERB
ijtc-1322	81	8	of	of	ADP
ijtc-1322	81	9	internal	internal	ADJ
ijtc-1322	81	10	factors	factor	NOUN
ijtc-1322	81	11	such	such	ADJ
ijtc-1322	81	12	as	as	ADP
ijtc-1322	81	13	current	current	ADJ
ijtc-1322	81	14	ratio	ratio	NOUN
ijtc-1322	81	15	,	,	PUNCT
ijtc-1322	81	16	net	net	ADJ
ijtc-1322	81	17	profit	profit	NOUN
ijtc-1322	81	18	margin	margin	NOUN
ijtc-1322	81	19	,	,	PUNCT
ijtc-1322	81	20	debt	debt	NOUN
ijtc-1322	81	21	to	to	ADP
ijtc-1322	81	22	equity	equity	NOUN
ijtc-1322	81	23	ratio	ratio	NOUN
ijtc-1322	81	24	and	and	CCONJ
ijtc-1322	81	25	external	external	ADJ
ijtc-1322	81	26	factors	factor	NOUN
ijtc-1322	81	27	such	such	ADJ
ijtc-1322	81	28	as	as	ADP
ijtc-1322	81	29	inflation	inflation	NOUN
ijtc-1322	81	30	,	,	PUNCT
ijtc-1322	81	31	interest	interest	NOUN
ijtc-1322	81	32	rates	rate	NOUN
ijtc-1322	81	33	,	,	PUNCT
ijtc-1322	81	34	and	and	CCONJ
ijtc-1322	81	35	rates	rate	NOUN
ijtc-1322	81	36	.	.	PUNCT
ijtc-1322	82	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	82	2	impact	impact	NOUN
ijtc-1322	82	3	of	of	ADP
ijtc-1322	82	4	internal	internal	ADJ
ijtc-1322	82	5	and	and	CCONJ
ijtc-1322	82	6	external	external	ADJ
ijtc-1322	82	7	factors	factor	NOUN
ijtc-1322	82	8	of	of	ADP
ijtc-1322	82	9	a	a	DET
ijtc-1322	82	10	company	company	NOUN
ijtc-1322	82	11	facing	face	VERB
ijtc-1322	82	12	the	the	DET
ijtc-1322	82	13	return	return	NOUN
ijtc-1322	82	14	of	of	ADP
ijtc-1322	82	15	the	the	DET
ijtc-1322	82	16	company	company	NOUN
ijtc-1322	82	17	with	with	ADP
ijtc-1322	82	18	a	a	DET
ijtc-1322	82	19	compas100	compas100	PROPN
ijtc-1322	82	20	indeks	indek	NOUN
ijtc-1322	82	21	noted	note	VERB
ijtc-1322	82	22	on	on	ADP
ijtc-1322	82	23	the	the	DET
ijtc-1322	82	24	indonesia	indonesia	PROPN
ijtc-1322	82	25	shipping	shipping	NOUN
ijtc-1322	82	26	borse	borse	NOUN
ijtc-1322	82	27	sinaga	sinaga	NOUN
ijtc-1322	82	28	and	and	CCONJ
ijtc-1322	82	29	rudianto	rudianto	VERB
ijtc-1322	82	30	696	696	NUM
ijtc-1322	82	31	|	|	NOUN
ijtc-1322	82	32	ilomata	ilomata	NOUN
ijtc-1322	82	33	international	international	ADJ
ijtc-1322	82	34	journal	journal	NOUN
ijtc-1322	82	35	of	of	ADP
ijtc-1322	82	36	tax	tax	PROPN
ijtc-1322	82	37	&	&	CCONJ
ijtc-1322	82	38	accounting	account	VERB
ijtc-1322	82	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	82	40	table	table	NOUN
ijtc-1322	82	41	1	1	NUM
ijtc-1322	82	42	.	.	PUNCT
ijtc-1322	82	43	operationalization	operationalization	NOUN
ijtc-1322	82	44	of	of	ADP
ijtc-1322	82	45	research	research	NOUN
ijtc-1322	82	46	variables	variable	VERB
ijtc-1322	82	47	variable	variable	ADJ
ijtc-1322	82	48	operational	operational	ADJ
ijtc-1322	82	49	definition	definition	NOUN
ijtc-1322	82	50	how	how	SCONJ
ijtc-1322	82	51	to	to	PART
ijtc-1322	82	52	obtain	obtain	VERB
ijtc-1322	82	53	data	datum	NOUN
ijtc-1322	82	54	scale	scale	NOUN
ijtc-1322	82	55	current	current	ADJ
ijtc-1322	82	56	ratio	ratio	NOUN
ijtc-1322	82	57	(	(	PUNCT
ijtc-1322	82	58	cr	cr	NOUN
ijtc-1322	82	59	)	)	PUNCT
ijtc-1322	82	60	the	the	DET
ijtc-1322	82	61	ability	ability	NOUN
ijtc-1322	82	62	of	of	ADP
ijtc-1322	82	63	the	the	DET
ijtc-1322	82	64	company	company	NOUN
ijtc-1322	82	65	to	to	PART
ijtc-1322	82	66	meet	meet	VERB
ijtc-1322	82	67	shortterm	shortterm	PROPN
ijtc-1322	82	68	obligations	obligation	NOUN
ijtc-1322	82	69	data	datum	NOUN
ijtc-1322	82	70	on	on	ADP
ijtc-1322	82	71	smooth	smooth	ADJ
ijtc-1322	82	72	assets	asset	NOUN
ijtc-1322	82	73	and	and	CCONJ
ijtc-1322	82	74	liabilities	liability	NOUN
ijtc-1322	82	75	of	of	ADP
ijtc-1322	82	76	the	the	DET
ijtc-1322	82	77	company	company	NOUN
ijtc-1322	82	78	's	's	PART
ijtc-1322	82	79	annual	annual	ADJ
ijtc-1322	82	80	financial	financial	ADJ
ijtc-1322	82	81	statements	statement	NOUN
ijtc-1322	82	82	rasio	rasio	NOUN
ijtc-1322	82	83	(	(	PUNCT
ijtc-1322	82	84	angka	angka	PROPN
ijtc-1322	82	85	desimal	desimal	NOUN
ijtc-1322	82	86	)	)	PUNCT
ijtc-1322	82	87	net	net	ADJ
ijtc-1322	82	88	profit	profit	NOUN
ijtc-1322	82	89	margin	margin	NOUN
ijtc-1322	82	90	(	(	PUNCT
ijtc-1322	82	91	npm	npm	NOUN
ijtc-1322	82	92	)	)	PUNCT
ijtc-1322	82	93	efficiency	efficiency	NOUN
ijtc-1322	82	94	of	of	ADP
ijtc-1322	82	95	the	the	DET
ijtc-1322	82	96	company	company	NOUN
ijtc-1322	82	97	in	in	ADP
ijtc-1322	82	98	generating	generate	VERB
ijtc-1322	82	99	profit	profit	NOUN
ijtc-1322	82	100	from	from	ADP
ijtc-1322	82	101	sales	sale	NOUN
ijtc-1322	82	102	data	datum	NOUN
ijtc-1322	82	103	of	of	ADP
ijtc-1322	82	104	net	net	ADJ
ijtc-1322	82	105	profit	profit	NOUN
ijtc-1322	82	106	and	and	CCONJ
ijtc-1322	82	107	total	total	ADJ
ijtc-1322	82	108	income	income	NOUN
ijtc-1322	82	109	from	from	ADP
ijtc-1322	82	110	the	the	DET
ijtc-1322	82	111	company	company	NOUN
ijtc-1322	82	112	's	's	PART
ijtc-1322	82	113	annual	annual	ADJ
ijtc-1322	82	114	financial	financial	ADJ
ijtc-1322	82	115	statements	statement	NOUN
ijtc-1322	82	116	persentase	persentase	ADJ
ijtc-1322	82	117	(	(	PUNCT
ijtc-1322	82	118	%	%	INTJ
ijtc-1322	82	119	)	)	PUNCT
ijtc-1322	82	120	debt	debt	NOUN
ijtc-1322	82	121	to	to	ADP
ijtc-1322	82	122	equity	equity	NOUN
ijtc-1322	82	123	ratio	ratio	NOUN
ijtc-1322	82	124	(	(	PUNCT
ijtc-1322	82	125	der	der	NOUN
ijtc-1322	82	126	)	)	PUNCT
ijtc-1322	82	127	the	the	DET
ijtc-1322	82	128	rate	rate	NOUN
ijtc-1322	82	129	of	of	ADP
ijtc-1322	82	130	use	use	NOUN
ijtc-1322	82	131	of	of	ADP
ijtc-1322	82	132	debt	debt	NOUN
ijtc-1322	82	133	in	in	ADP
ijtc-1322	82	134	operational	operational	ADJ
ijtc-1322	82	135	financing	finance	VERB
ijtc-1322	82	136	long	long	ADJ
ijtc-1322	82	137	-	-	PUNCT
ijtc-1322	82	138	term	term	NOUN
ijtc-1322	82	139	debt	debt	NOUN
ijtc-1322	82	140	and	and	CCONJ
ijtc-1322	82	141	equity	equity	NOUN
ijtc-1322	82	142	data	datum	NOUN
ijtc-1322	82	143	from	from	ADP
ijtc-1322	82	144	the	the	DET
ijtc-1322	82	145	company	company	NOUN
ijtc-1322	82	146	's	's	PART
ijtc-1322	82	147	annual	annual	ADJ
ijtc-1322	82	148	financial	financial	ADJ
ijtc-1322	82	149	statements	statement	NOUN
ijtc-1322	82	150	rasio	rasio	NOUN
ijtc-1322	82	151	(	(	PUNCT
ijtc-1322	82	152	angka	angka	PROPN
ijtc-1322	82	153	desimal	desimal	NOUN
ijtc-1322	82	154	)	)	PUNCT
ijtc-1322	82	155	inflasi	inflasi	NOUN
ijtc-1322	82	156	the	the	DET
ijtc-1322	82	157	rate	rate	NOUN
ijtc-1322	82	158	of	of	ADP
ijtc-1322	82	159	increase	increase	NOUN
ijtc-1322	82	160	in	in	ADP
ijtc-1322	82	161	prices	price	NOUN
ijtc-1322	82	162	of	of	ADP
ijtc-1322	82	163	goods	good	NOUN
ijtc-1322	82	164	and	and	CCONJ
ijtc-1322	82	165	services	service	NOUN
ijtc-1322	82	166	in	in	ADP
ijtc-1322	82	167	general	general	ADJ
ijtc-1322	82	168	in	in	ADP
ijtc-1322	82	169	the	the	DET
ijtc-1322	82	170	economy	economy	NOUN
ijtc-1322	82	171	inflation	inflation	NOUN
ijtc-1322	82	172	data	datum	NOUN
ijtc-1322	82	173	from	from	ADP
ijtc-1322	82	174	the	the	DET
ijtc-1322	82	175	central	central	ADJ
ijtc-1322	82	176	statistical	statistical	ADJ
ijtc-1322	82	177	authority	authority	NOUN
ijtc-1322	82	178	(	(	PUNCT
ijtc-1322	82	179	bps	bps	NOUN
ijtc-1322	82	180	)	)	PUNCT
ijtc-1322	82	181	or	or	CCONJ
ijtc-1322	82	182	other	other	ADJ
ijtc-1322	82	183	statistical	statistical	ADJ
ijtc-1322	82	184	agencies	agency	NOUN
ijtc-1322	82	185	indeks	indek	NOUN
ijtc-1322	82	186	(	(	PUNCT
ijtc-1322	82	187	misal	misal	NOUN
ijtc-1322	82	188	:	:	PUNCT
ijtc-1322	82	189	100	100	NUM
ijtc-1322	82	190	=	=	SYM
ijtc-1322	82	191	basis	basis	NOUN
ijtc-1322	82	192	)	)	PUNCT
ijtc-1322	82	193	suku	suku	PROPN
ijtc-1322	82	194	bunga	bunga	PROPN
ijtc-1322	82	195	the	the	DET
ijtc-1322	82	196	loan	loan	NOUN
ijtc-1322	82	197	fee	fee	NOUN
ijtc-1322	82	198	charged	charge	VERB
ijtc-1322	82	199	to	to	ADP
ijtc-1322	82	200	the	the	DET
ijtc-1322	82	201	company	company	NOUN
ijtc-1322	82	202	to	to	PART
ijtc-1322	82	203	borrow	borrow	VERB
ijtc-1322	82	204	money	money	NOUN
ijtc-1322	82	205	interest	interest	NOUN
ijtc-1322	82	206	rate	rate	NOUN
ijtc-1322	82	207	data	datum	NOUN
ijtc-1322	82	208	from	from	ADP
ijtc-1322	82	209	bank	bank	PROPN
ijtc-1322	82	210	indonesia	indonesia	PROPN
ijtc-1322	82	211	or	or	CCONJ
ijtc-1322	82	212	related	relate	VERB
ijtc-1322	82	213	financial	financial	ADJ
ijtc-1322	82	214	institutions	institution	NOUN
ijtc-1322	82	215	persentase	persentase	ADJ
ijtc-1322	82	216	(	(	PUNCT
ijtc-1322	82	217	%	%	INTJ
ijtc-1322	82	218	)	)	PUNCT
ijtc-1322	82	219	nilai	nilai	PROPN
ijtc-1322	82	220	tukar	tukar	PROPN
ijtc-1322	82	221	/	/	SYM
ijtc-1322	82	222	kurs	kurs	PROPN
ijtc-1322	82	223	the	the	DET
ijtc-1322	82	224	value	value	NOUN
ijtc-1322	82	225	of	of	ADP
ijtc-1322	82	226	a	a	DET
ijtc-1322	82	227	country	country	NOUN
ijtc-1322	82	228	's	's	PART
ijtc-1322	82	229	currency	currency	NOUN
ijtc-1322	82	230	compared	compare	VERB
ijtc-1322	82	231	to	to	ADP
ijtc-1322	82	232	the	the	DET
ijtc-1322	82	233	currency	currency	NOUN
ijtc-1322	82	234	of	of	ADP
ijtc-1322	82	235	another	another	DET
ijtc-1322	82	236	country	country	NOUN
ijtc-1322	82	237	exchange	exchange	NOUN
ijtc-1322	82	238	rate	rate	NOUN
ijtc-1322	82	239	data	datum	NOUN
ijtc-1322	82	240	from	from	ADP
ijtc-1322	82	241	bank	bank	PROPN
ijtc-1322	82	242	of	of	ADP
ijtc-1322	82	243	indonesia	indonesia	PROPN
ijtc-1322	82	244	or	or	CCONJ
ijtc-1322	82	245	related	relate	VERB
ijtc-1322	82	246	financial	financial	ADJ
ijtc-1322	82	247	institutions	institution	NOUN
ijtc-1322	82	248	angka	angka	PROPN
ijtc-1322	82	249	(	(	PUNCT
ijtc-1322	82	250	misal	misal	NOUN
ijtc-1322	82	251	:	:	PUNCT
ijtc-1322	82	252	idr	idr	PROPN
ijtc-1322	82	253	/	/	SYM
ijtc-1322	82	254	usd	usd	NOUN
ijtc-1322	82	255	)	)	PUNCT
ijtc-1322	82	256	return	return	VERB
ijtc-1322	82	257	saham	saham	NOUN
ijtc-1322	82	258	performance	performance	NOUN
ijtc-1322	82	259	or	or	CCONJ
ijtc-1322	82	260	return	return	VERB
ijtc-1322	82	261	on	on	ADP
ijtc-1322	82	262	the	the	DET
ijtc-1322	82	263	investment	investment	NOUN
ijtc-1322	82	264	of	of	ADP
ijtc-1322	82	265	the	the	DET
ijtc-1322	82	266	company	company	NOUN
ijtc-1322	82	267	's	's	PART
ijtc-1322	82	268	shares	share	NOUN
ijtc-1322	82	269	historical	historical	ADJ
ijtc-1322	82	270	data	datum	NOUN
ijtc-1322	82	271	on	on	ADP
ijtc-1322	82	272	stock	stock	NOUN
ijtc-1322	82	273	prices	price	NOUN
ijtc-1322	82	274	and	and	CCONJ
ijtc-1322	82	275	dividends	dividend	NOUN
ijtc-1322	82	276	issued	issue	VERB
ijtc-1322	82	277	by	by	ADP
ijtc-1322	82	278	the	the	DET
ijtc-1322	82	279	indonesian	indonesian	ADJ
ijtc-1322	82	280	stock	stock	PROPN
ijtc-1322	82	281	exchange	exchange	PROPN
ijtc-1322	82	282	persentase	persentase	ADJ
ijtc-1322	82	283	(	(	PUNCT
ijtc-1322	82	284	%	%	INTJ
ijtc-1322	82	285	)	)	PUNCT
ijtc-1322	82	286	atau	atau	PROPN
ijtc-1322	82	287	angka	angka	PROPN
ijtc-1322	82	288	data	datum	NOUN
ijtc-1322	82	289	analysis	analysis	NOUN
ijtc-1322	82	290	in	in	ADP
ijtc-1322	82	291	this	this	DET
ijtc-1322	82	292	study	study	NOUN
ijtc-1322	82	293	,	,	PUNCT
ijtc-1322	82	294	data	datum	NOUN
ijtc-1322	82	295	analysis	analysis	NOUN
ijtc-1322	82	296	will	will	AUX
ijtc-1322	82	297	be	be	AUX
ijtc-1322	82	298	carried	carry	VERB
ijtc-1322	82	299	out	out	ADP
ijtc-1322	82	300	through	through	ADP
ijtc-1322	82	301	several	several	ADJ
ijtc-1322	82	302	stages	stage	NOUN
ijtc-1322	82	303	,	,	PUNCT
ijtc-1322	82	304	namely	namely	ADV
ijtc-1322	82	305	descriptive	descriptive	ADJ
ijtc-1322	82	306	statistical	statistical	ADJ
ijtc-1322	82	307	analysis	analysis	NOUN
ijtc-1322	82	308	,	,	PUNCT
ijtc-1322	82	309	analysis	analysis	NOUN
ijtc-1322	82	310	prerequisite	prerequisite	NOUN
ijtc-1322	82	311	testing	testing	NOUN
ijtc-1322	82	312	,	,	PUNCT
ijtc-1322	82	313	and	and	CCONJ
ijtc-1322	82	314	hypothesis	hypothesis	NOUN
ijtc-1322	82	315	testing	testing	NOUN
ijtc-1322	82	316	using	use	VERB
ijtc-1322	82	317	regression	regression	NOUN
ijtc-1322	82	318	.	.	PUNCT
ijtc-1322	83	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	83	2	impact	impact	NOUN
ijtc-1322	83	3	of	of	ADP
ijtc-1322	83	4	internal	internal	ADJ
ijtc-1322	83	5	and	and	CCONJ
ijtc-1322	83	6	external	external	ADJ
ijtc-1322	83	7	factors	factor	NOUN
ijtc-1322	83	8	of	of	ADP
ijtc-1322	83	9	a	a	DET
ijtc-1322	83	10	company	company	NOUN
ijtc-1322	83	11	facing	face	VERB
ijtc-1322	83	12	the	the	DET
ijtc-1322	83	13	return	return	NOUN
ijtc-1322	83	14	of	of	ADP
ijtc-1322	83	15	the	the	DET
ijtc-1322	83	16	company	company	NOUN
ijtc-1322	83	17	with	with	ADP
ijtc-1322	83	18	a	a	DET
ijtc-1322	83	19	compas100	compas100	PROPN
ijtc-1322	83	20	indeks	indek	NOUN
ijtc-1322	83	21	noted	note	VERB
ijtc-1322	83	22	on	on	ADP
ijtc-1322	83	23	the	the	DET
ijtc-1322	83	24	indonesia	indonesia	PROPN
ijtc-1322	83	25	shipping	shipping	NOUN
ijtc-1322	83	26	borse	borse	PROPN
ijtc-1322	83	27	sinaga	sinaga	NOUN
ijtc-1322	83	28	and	and	CCONJ
ijtc-1322	83	29	rudianto	rudianto	VERB
ijtc-1322	83	30	697	697	NUM
ijtc-1322	83	31	|	|	ADV
ijtc-1322	83	32	ilomata	ilomata	NOUN
ijtc-1322	83	33	international	international	ADJ
ijtc-1322	83	34	journal	journal	NOUN
ijtc-1322	83	35	of	of	ADP
ijtc-1322	83	36	tax	tax	PROPN
ijtc-1322	83	37	&	&	CCONJ
ijtc-1322	83	38	accounting	accounting	PROPN
ijtc-1322	83	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	83	40	result	result	NOUN
ijtc-1322	83	41	and	and	CCONJ
ijtc-1322	83	42	discussion	discussion	NOUN
ijtc-1322	83	43	descriptive	descriptive	ADJ
ijtc-1322	83	44	statistics	statistic	NOUN
ijtc-1322	83	45	in	in	ADP
ijtc-1322	83	46	discryption	discryption	NOUN
ijtc-1322	83	47	of	of	ADP
ijtc-1322	83	48	each	each	DET
ijtc-1322	83	49	variable	variable	NOUN
ijtc-1322	83	50	in	in	ADP
ijtc-1322	83	51	this	this	DET
ijtc-1322	83	52	study	study	NOUN
ijtc-1322	83	53	,	,	PUNCT
ijtc-1322	83	54	descriptive	descriptive	ADJ
ijtc-1322	83	55	analysis	analysis	NOUN
ijtc-1322	83	56	is	be	AUX
ijtc-1322	83	57	used	use	VERB
ijtc-1322	83	58	.	.	PUNCT
ijtc-1322	84	1	a	a	DET
ijtc-1322	84	2	summary	summary	NOUN
ijtc-1322	84	3	of	of	ADP
ijtc-1322	84	4	the	the	DET
ijtc-1322	84	5	statistical	statistical	ADJ
ijtc-1322	84	6	discryptive	discryptive	ADJ
ijtc-1322	84	7	analysis	analysis	NOUN
ijtc-1322	84	8	that	that	PRON
ijtc-1322	84	9	has	have	AUX
ijtc-1322	84	10	been	be	AUX
ijtc-1322	84	11	carried	carry	VERB
ijtc-1322	84	12	out	out	ADP
ijtc-1322	84	13	is	be	AUX
ijtc-1322	84	14	as	as	SCONJ
ijtc-1322	84	15	follows	follow	VERB
ijtc-1322	84	16	:	:	PUNCT
ijtc-1322	84	17	table	table	NOUN
ijtc-1322	84	18	2	2	NUM
ijtc-1322	84	19	variable	variable	ADJ
ijtc-1322	84	20	descriptive	descriptive	ADJ
ijtc-1322	84	21	analysis	analysis	NOUN
ijtc-1322	84	22	variabel	variabel	NOUN
ijtc-1322	84	23	n	n	CCONJ
ijtc-1322	84	24	minimum	minimum	ADJ
ijtc-1322	84	25	maximum	maximum	ADJ
ijtc-1322	84	26	mean	mean	NOUN
ijtc-1322	84	27	sr	sr	PROPN
ijtc-1322	84	28	50	50	NUM
ijtc-1322	84	29	56.700000	56.700000	NUM
ijtc-1322	84	30	-15600000	-15600000	NUM
ijtc-1322	85	1	6.2226000	6.2226000	NUM
ijtc-1322	85	2	cr	cr	PART
ijtc-1322	85	3	50	50	NUM
ijtc-1322	85	4	3.0000000	3.0000000	NUM
ijtc-1322	85	5	1.5000000	1.5000000	NUM
ijtc-1322	85	6	1.9240000	1.9240000	NUM
ijtc-1322	85	7	npm	npm	NOUN
ijtc-1322	85	8	50	50	NUM
ijtc-1322	85	9	34.900000	34.900000	NUM
ijtc-1322	85	10	0.0560000	0.0560000	NUM
ijtc-1322	85	11	3.4228800	3.4228800	NUM
ijtc-1322	85	12	der	der	NOUN
ijtc-1322	85	13	50	50	NUM
ijtc-1322	85	14	0.6000000	0.6000000	NUM
ijtc-1322	85	15	0.1000000	0.1000000	NUM
ijtc-1322	85	16	0.4028000	0.4028000	NUM
ijtc-1322	85	17	in	in	ADP
ijtc-1322	85	18	50	50	NUM
ijtc-1322	85	19	6.3900000	6.3900000	NUM
ijtc-1322	85	20	1.6800000	1.6800000	NUM
ijtc-1322	85	21	3.8584000	3.8584000	NUM
ijtc-1322	85	22	ir	ir	NOUN
ijtc-1322	85	23	50	50	NUM
ijtc-1322	85	24	7.5000000	7.5000000	NUM
ijtc-1322	85	25	3.5000000	3.5000000	NUM
ijtc-1322	85	26	5.3300000	5.3300000	NUM
ijtc-1322	85	27	er	er	INTJ
ijtc-1322	85	28	50	50	NUM
ijtc-1322	85	29	15303.000	15303.000	NUM
ijtc-1322	85	30	12440.000	12440.000	NUM
ijtc-1322	85	31	14034.860	14034.860	NUM
ijtc-1322	85	32	source	source	NOUN
ijtc-1322	85	33	:	:	PUNCT
ijtc-1322	85	34	data	datum	NOUN
ijtc-1322	85	35	sekunder	sekunder	NOUN
ijtc-1322	85	36	2023	2023	NUM
ijtc-1322	85	37	on	on	ADP
ijtc-1322	85	38	the	the	DET
ijtc-1322	85	39	basis	basis	NOUN
ijtc-1322	85	40	of	of	ADP
ijtc-1322	85	41	table	table	NOUN
ijtc-1322	85	42	2	2	NUM
ijtc-1322	85	43	,	,	PUNCT
ijtc-1322	85	44	it	it	PRON
ijtc-1322	85	45	is	be	AUX
ijtc-1322	85	46	known	know	VERB
ijtc-1322	85	47	that	that	SCONJ
ijtc-1322	85	48	the	the	DET
ijtc-1322	85	49	variable	variable	ADJ
ijtc-1322	85	50	sr	sr	PROPN
ijtc-1322	85	51	obtained	obtain	VERB
ijtc-1322	85	52	the	the	DET
ijtc-1322	85	53	mean	mean	ADJ
ijtc-1322	85	54	value	value	NOUN
ijtc-1322	85	55	of	of	ADP
ijtc-1322	85	56	6.222600	6.222600	NUM
ijtc-1322	85	57	.	.	PUNCT
ijtc-1322	86	1	the	the	DET
ijtc-1322	86	2	variable	variable	ADJ
ijtc-1322	86	3	cr	cr	PROPN
ijtc-1322	86	4	obtains	obtain	VERB
ijtc-1322	86	5	the	the	DET
ijtc-1322	86	6	average	average	ADJ
ijtc-1322	86	7	value	value	NOUN
ijtc-1322	86	8	(	(	PUNCT
ijtc-1322	86	9	mean	mean	NOUN
ijtc-1322	86	10	)	)	PUNCT
ijtc-1322	86	11	of	of	ADP
ijtc-1322	86	12	1,924000	1,924000	NUM
ijtc-1322	86	13	.	.	PUNCT
ijtc-1322	87	1	the	the	DET
ijtc-1322	87	2	npm	npm	PROPN
ijtc-1322	87	3	variable	variable	PROPN
ijtc-1322	87	4	obtaining	obtain	VERB
ijtc-1322	87	5	the	the	DET
ijtc-1322	87	6	mean	mean	NOUN
ijtc-1322	87	7	of	of	ADP
ijtc-1322	87	8	3.422880	3.422880	NUM
ijtc-1322	87	9	.	.	PUNCT
ijtc-1322	88	1	analysis	analysis	NOUN
ijtc-1322	88	2	prerequisite	prerequisite	NOUN
ijtc-1322	88	3	test	test	NOUN
ijtc-1322	88	4	results	result	VERB
ijtc-1322	88	5	normality	normality	NOUN
ijtc-1322	88	6	test	test	NOUN
ijtc-1322	88	7	this	this	DET
ijtc-1322	88	8	test	test	NOUN
ijtc-1322	88	9	is	be	AUX
ijtc-1322	88	10	to	to	PART
ijtc-1322	88	11	test	test	VERB
ijtc-1322	88	12	whether	whether	SCONJ
ijtc-1322	88	13	the	the	DET
ijtc-1322	88	14	observations	observation	NOUN
ijtc-1322	88	15	are	be	AUX
ijtc-1322	88	16	distributed	distribute	VERB
ijtc-1322	88	17	normally	normally	ADV
ijtc-1322	88	18	or	or	CCONJ
ijtc-1322	88	19	not	not	PART
ijtc-1322	88	20	.	.	PUNCT
ijtc-1322	89	1	the	the	DET
ijtc-1322	89	2	results	result	NOUN
ijtc-1322	89	3	of	of	ADP
ijtc-1322	89	4	the	the	DET
ijtc-1322	89	5	normality	normality	NOUN
ijtc-1322	89	6	test	test	NOUN
ijtc-1322	89	7	can	can	AUX
ijtc-1322	89	8	be	be	AUX
ijtc-1322	89	9	seen	see	VERB
ijtc-1322	89	10	in	in	ADP
ijtc-1322	89	11	the	the	DET
ijtc-1322	89	12	table	table	NOUN
ijtc-1322	89	13	below	below	ADV
ijtc-1322	89	14	.	.	PUNCT
ijtc-1322	90	1	table	table	NOUN
ijtc-1322	90	2	3	3	NUM
ijtc-1322	90	3	normality	normality	NOUN
ijtc-1322	90	4	test	test	NOUN
ijtc-1322	90	5	results	result	VERB
ijtc-1322	90	6	0	0	NUM
ijtc-1322	90	7	1	1	NUM
ijtc-1322	90	8	2	2	NUM
ijtc-1322	90	9	3	3	NUM
ijtc-1322	90	10	4	4	NUM
ijtc-1322	90	11	5	5	NUM
ijtc-1322	90	12	6	6	NUM
ijtc-1322	90	13	7	7	NUM
ijtc-1322	90	14	8	8	NUM
ijtc-1322	90	15	9	9	NUM
ijtc-1322	90	16	-0.4	-0.4	NUM
ijtc-1322	90	17	-0.2	-0.2	PROPN
ijtc-1322	90	18	0.0	0.0	NUM
ijtc-1322	90	19	0.2	0.2	NUM
ijtc-1322	90	20	0.4	0.4	NUM
ijtc-1322	90	21	0.6	0.6	NUM
ijtc-1322	90	22	series	serie	NOUN
ijtc-1322	90	23	:	:	PUNCT
ijtc-1322	90	24	residuals	residual	NOUN
ijtc-1322	90	25	sample	sample	NOUN
ijtc-1322	90	26	1	1	NUM
ijtc-1322	90	27	50	50	NUM
ijtc-1322	90	28	observations	observation	NOUN
ijtc-1322	90	29	50	50	NUM
ijtc-1322	90	30	mean	mean	NOUN
ijtc-1322	90	31	1.25e-16	1.25e-16	NUM
ijtc-1322	90	32	median	median	NOUN
ijtc-1322	90	33	-0.011043	-0.011043	NOUN
ijtc-1322	91	1	maximum	maximum	ADJ
ijtc-1322	91	2	0.575163	0.575163	NUM
ijtc-1322	91	3	minimum	minimum	NOUN
ijtc-1322	91	4	-0.422484	-0.422484	PUNCT
ijtc-1322	91	5	std	std	PROPN
ijtc-1322	91	6	.	.	PROPN
ijtc-1322	91	7	dev	dev	PROPN
ijtc-1322	91	8	.	.	PUNCT
ijtc-1322	92	1	0.172568	0.172568	NUM
ijtc-1322	92	2	skewness	skewness	NOUN
ijtc-1322	92	3	0.668450	0.668450	NUM
ijtc-1322	92	4	kurtosis	kurtosis	VERB
ijtc-1322	92	5	4.594816	4.594816	NUM
ijtc-1322	92	6	jarque	jarque	NOUN
ijtc-1322	92	7	-	-	PUNCT
ijtc-1322	92	8	bera	bera	NOUN
ijtc-1322	92	9	0.022375	0.022375	NUM
ijtc-1322	92	10	probability	probability	NOUN
ijtc-1322	92	11	0.10985	0.10985	NUM
ijtc-1322	92	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	92	13	impact	impact	NOUN
ijtc-1322	92	14	of	of	ADP
ijtc-1322	92	15	internal	internal	ADJ
ijtc-1322	92	16	and	and	CCONJ
ijtc-1322	92	17	external	external	ADJ
ijtc-1322	92	18	factors	factor	NOUN
ijtc-1322	92	19	of	of	ADP
ijtc-1322	92	20	a	a	DET
ijtc-1322	92	21	company	company	NOUN
ijtc-1322	92	22	facing	face	VERB
ijtc-1322	92	23	the	the	DET
ijtc-1322	92	24	return	return	NOUN
ijtc-1322	92	25	of	of	ADP
ijtc-1322	92	26	the	the	DET
ijtc-1322	92	27	company	company	NOUN
ijtc-1322	92	28	with	with	ADP
ijtc-1322	92	29	a	a	DET
ijtc-1322	92	30	compas100	compas100	PROPN
ijtc-1322	92	31	indeks	indek	NOUN
ijtc-1322	92	32	noted	note	VERB
ijtc-1322	92	33	on	on	ADP
ijtc-1322	92	34	the	the	DET
ijtc-1322	92	35	indonesia	indonesia	PROPN
ijtc-1322	92	36	shipping	shipping	NOUN
ijtc-1322	92	37	borse	borse	PROPN
ijtc-1322	92	38	sinaga	sinaga	NOUN
ijtc-1322	92	39	and	and	CCONJ
ijtc-1322	92	40	rudianto	rudianto	VERB
ijtc-1322	92	41	698	698	NUM
ijtc-1322	92	42	|	|	ADV
ijtc-1322	92	43	ilomata	ilomata	PROPN
ijtc-1322	92	44	international	international	ADJ
ijtc-1322	92	45	journal	journal	NOUN
ijtc-1322	92	46	of	of	ADP
ijtc-1322	92	47	tax	tax	PROPN
ijtc-1322	92	48	&	&	CCONJ
ijtc-1322	92	49	accounting	accounting	NOUN
ijtc-1322	92	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	92	51	from	from	ADP
ijtc-1322	92	52	the	the	DET
ijtc-1322	92	53	table	table	NOUN
ijtc-1322	92	54	above	above	ADP
ijtc-1322	92	55	it	it	PRON
ijtc-1322	92	56	can	can	AUX
ijtc-1322	92	57	be	be	AUX
ijtc-1322	92	58	concluded	conclude	VERB
ijtc-1322	92	59	that	that	SCONJ
ijtc-1322	92	60	the	the	DET
ijtc-1322	92	61	value	value	NOUN
ijtc-1322	92	62	of	of	ADP
ijtc-1322	92	63	significance	significance	NOUN
ijtc-1322	92	64	0.109	0.109	NUM
ijtc-1322	92	65	>	>	SYM
ijtc-1322	92	66	0.05	0.05	NUM
ijtc-1322	92	67	used	use	VERB
ijtc-1322	92	68	is	be	AUX
ijtc-1322	92	69	out	out	ADP
ijtc-1322	92	70	of	of	ADP
ijtc-1322	92	71	normality	normality	NOUN
ijtc-1322	92	72	.	.	PUNCT
ijtc-1322	93	1	heteroscadastisity	heteroscadastisity	NOUN
ijtc-1322	93	2	test	test	NOUN
ijtc-1322	93	3	based	base	VERB
ijtc-1322	93	4	on	on	ADP
ijtc-1322	93	5	the	the	DET
ijtc-1322	93	6	breusch	breusch	ADV
ijtc-1322	93	7	-	-	PUNCT
ijtc-1322	93	8	pagan	pagan	VERB
ijtc-1322	93	9	-	-	PUNCT
ijtc-1322	93	10	godfrey	godfrey	NOUN
ijtc-1322	93	11	test	test	NOUN
ijtc-1322	93	12	,	,	PUNCT
ijtc-1322	93	13	the	the	DET
ijtc-1322	93	14	probability	probability	NOUN
ijtc-1322	93	15	value	value	NOUN
ijtc-1322	93	16	is	be	AUX
ijtc-1322	93	17	significant	significant	ADJ
ijtc-1322	93	18	more	more	ADJ
ijtc-1322	93	19	than	than	ADP
ijtc-1322	93	20	5	5	NUM
ijtc-1322	93	21	%	%	NOUN
ijtc-1322	93	22	.	.	PUNCT
ijtc-1322	94	1	the	the	DET
ijtc-1322	94	2	results	result	NOUN
ijtc-1322	94	3	of	of	ADP
ijtc-1322	94	4	the	the	DET
ijtc-1322	94	5	heterocedastasis	heterocedastasis	NOUN
ijtc-1322	94	6	test	test	NOUN
ijtc-1322	94	7	can	can	AUX
ijtc-1322	94	8	be	be	AUX
ijtc-1322	94	9	seen	see	VERB
ijtc-1322	94	10	in	in	ADP
ijtc-1322	94	11	the	the	DET
ijtc-1322	94	12	table	table	NOUN
ijtc-1322	94	13	below	below	ADV
ijtc-1322	94	14	:	:	PUNCT
ijtc-1322	94	15	table	table	NOUN
ijtc-1322	94	16	4	4	NUM
ijtc-1322	94	17	heteroshedisity	heteroshedisity	NOUN
ijtc-1322	94	18	test	test	NOUN
ijtc-1322	94	19	results	result	VERB
ijtc-1322	94	20	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1322	94	21	test	test	NOUN
ijtc-1322	94	22	:	:	PUNCT
ijtc-1322	94	23	glejser	glejser	NOUN
ijtc-1322	94	24	f	f	NOUN
ijtc-1322	94	25	-	-	PUNCT
ijtc-1322	94	26	statistic	statistic	ADJ
ijtc-1322	94	27	1.195481	1.195481	NUM
ijtc-1322	94	28	prob	prob	NOUN
ijtc-1322	94	29	.	.	PUNCT
ijtc-1322	95	1	f(6,43	f(6,43	ADJ
ijtc-1322	95	2	)	)	PUNCT
ijtc-1322	95	3	0.3270	0.3270	NUM
ijtc-1322	96	1	obs*r	obs*r	VERB
ijtc-1322	96	2	-	-	PUNCT
ijtc-1322	96	3	squared	square	VERB
ijtc-1322	96	4	7.148170	7.148170	NUM
ijtc-1322	96	5	prob	prob	NOUN
ijtc-1322	96	6	.	.	PUNCT
ijtc-1322	97	1	chi	chi	NOUN
ijtc-1322	97	2	-	-	PUNCT
ijtc-1322	97	3	square(6	square(6	PROPN
ijtc-1322	97	4	)	)	PUNCT
ijtc-1322	97	5	0.3074	0.3074	NUM
ijtc-1322	97	6	scaled	scale	VERB
ijtc-1322	97	7	explained	explain	VERB
ijtc-1322	97	8	ss	ss	PROPN
ijtc-1322	97	9	7.942724	7.942724	NUM
ijtc-1322	97	10	prob	prob	NOUN
ijtc-1322	97	11	.	.	PUNCT
ijtc-1322	98	1	chi	chi	NOUN
ijtc-1322	98	2	-	-	PUNCT
ijtc-1322	98	3	square(6	square(6	PROPN
ijtc-1322	98	4	)	)	PUNCT
ijtc-1322	98	5	0.2423	0.2423	NUM
ijtc-1322	98	6	the	the	DET
ijtc-1322	98	7	results	result	NOUN
ijtc-1322	98	8	of	of	ADP
ijtc-1322	98	9	the	the	DET
ijtc-1322	98	10	heterocadastisity	heterocadastisity	NOUN
ijtc-1322	98	11	test	test	NOUN
ijtc-1322	98	12	in	in	ADP
ijtc-1322	98	13	table	table	NOUN
ijtc-1322	98	14	4	4	NUM
ijtc-1322	98	15	show	show	VERB
ijtc-1322	98	16	that	that	SCONJ
ijtc-1322	98	17	the	the	DET
ijtc-1322	98	18	prob.chi	prob.chi	PROPN
ijtc-1322	98	19	-	-	PUNCT
ijtc-1322	98	20	square	square	ADJ
ijtc-1322	98	21	value	value	NOUN
ijtc-1322	98	22	of	of	ADP
ijtc-1322	98	23	obs*r	obs*r	PROPN
ijtc-1322	98	24	-	-	PUNCT
ijtc-1322	98	25	squared=	squared=	NUM
ijtc-1322	98	26	0.3074	0.3074	PROPN
ijtc-1322	98	27	≥	≥	NOUN
ijtc-1322	98	28	0.05	0.05	NUM
ijtc-1322	98	29	,	,	PUNCT
ijtc-1322	98	30	so	so	SCONJ
ijtc-1322	98	31	the	the	DET
ijtc-1322	98	32	assumption	assumption	NOUN
ijtc-1322	98	33	of	of	ADP
ijtc-1322	98	34	homocadestisity	homocadestisity	NOUN
ijtc-1322	98	35	is	be	AUX
ijtc-1322	98	36	fulfilled	fulfil	VERB
ijtc-1322	98	37	.	.	PUNCT
ijtc-1322	99	1	in	in	ADP
ijtc-1322	99	2	other	other	ADJ
ijtc-1322	99	3	words	word	NOUN
ijtc-1322	99	4	,	,	PUNCT
ijtc-1322	99	5	there	there	PRON
ijtc-1322	99	6	are	be	VERB
ijtc-1322	99	7	no	no	DET
ijtc-1322	99	8	symptoms	symptom	NOUN
ijtc-1322	99	9	of	of	ADP
ijtc-1322	99	10	heterocadastasis	heterocadastasis	NOUN
ijtc-1322	99	11	on	on	ADP
ijtc-1322	99	12	the	the	DET
ijtc-1322	99	13	residual	residual	ADJ
ijtc-1322	99	14	.	.	PUNCT
ijtc-1322	100	1	multicolinearity	multicolinearity	NOUN
ijtc-1322	100	2	test	test	NOUN
ijtc-1322	100	3	the	the	DET
ijtc-1322	100	4	results	result	NOUN
ijtc-1322	100	5	of	of	ADP
ijtc-1322	100	6	the	the	DET
ijtc-1322	100	7	multicolinearity	multicolinearity	NOUN
ijtc-1322	100	8	test	test	NOUN
ijtc-1322	100	9	can	can	AUX
ijtc-1322	100	10	be	be	AUX
ijtc-1322	100	11	seen	see	VERB
ijtc-1322	100	12	in	in	ADP
ijtc-1322	100	13	the	the	DET
ijtc-1322	100	14	table	table	NOUN
ijtc-1322	100	15	below	below	ADV
ijtc-1322	100	16	:	:	PUNCT
ijtc-1322	100	17	table	table	NOUN
ijtc-1322	100	18	5	5	NUM
ijtc-1322	100	19	multicolinerity	multicolinerity	NOUN
ijtc-1322	100	20	test	test	NOUN
ijtc-1322	100	21	results	result	NOUN
ijtc-1322	100	22	coefficient	coefficient	VERB
ijtc-1322	100	23	uncentered	uncentered	ADJ
ijtc-1322	100	24	centered	center	VERB
ijtc-1322	100	25	variable	variable	ADJ
ijtc-1322	100	26	variance	variance	NOUN
ijtc-1322	100	27	vif	vif	PROPN
ijtc-1322	100	28	vif	vif	PROPN
ijtc-1322	100	29	c	c	PROPN
ijtc-1322	100	30	0.075633	0.075633	NUM
ijtc-1322	100	31	111.4372	111.4372	NUM
ijtc-1322	100	32	na	na	ADP
ijtc-1322	100	33	cr	cr	NOUN
ijtc-1322	100	34	0.064559	0.064559	NUM
ijtc-1322	100	35	113.7076	113.7076	NUM
ijtc-1322	100	36	1.274632	1.274632	NUM
ijtc-1322	100	37	npm	npm	NOUN
ijtc-1322	100	38	0.001677	0.001677	NUM
ijtc-1322	100	39	1.999431	1.999431	NUM
ijtc-1322	100	40	1.156804	1.156804	NUM
ijtc-1322	100	41	der	der	NOUN
ijtc-1322	100	42	0.004144	0.004144	NUM
ijtc-1322	100	43	10.33915	10.33915	NUM
ijtc-1322	100	44	1.748089	1.748089	NUM
ijtc-1322	100	45	in	in	ADP
ijtc-1322	100	46	0.001518	0.001518	NUM
ijtc-1322	100	47	3.574462	3.574462	NUM
ijtc-1322	100	48	1.737878	1.737878	NUM
ijtc-1322	100	49	ir	ir	NOUN
ijtc-1322	100	50	0.002451	0.002451	NUM
ijtc-1322	100	51	5.392057	5.392057	NUM
ijtc-1322	100	52	1.266751	1.266751	NUM
ijtc-1322	100	53	er	er	INTJ
ijtc-1322	100	54	0.001053	0.001053	NUM
ijtc-1322	100	55	1.634656	1.634656	NUM
ijtc-1322	100	56	1.255897	1.255897	NUM
ijtc-1322	100	57	the	the	DET
ijtc-1322	100	58	multicolinearity	multicolinearity	NOUN
ijtc-1322	100	59	test	test	NOUN
ijtc-1322	100	60	band	band	NOUN
ijtc-1322	100	61	in	in	ADP
ijtc-1322	100	62	table	table	NOUN
ijtc-1322	100	63	5	5	NUM
ijtc-1322	100	64	showed	show	VERB
ijtc-1322	100	65	that	that	SCONJ
ijtc-1322	100	66	the	the	DET
ijtc-1322	100	67	centered	center	VERB
ijtc-1322	100	68	vif	vif	NOUN
ijtc-1322	100	69	value	value	NOUN
ijtc-1322	100	70	was	be	AUX
ijtc-1322	100	71	less	less	ADJ
ijtc-1322	100	72	than	than	ADP
ijtc-1322	100	73	10	10	NUM
ijtc-1322	100	74	so	so	SCONJ
ijtc-1322	100	75	it	it	PRON
ijtc-1322	100	76	could	could	AUX
ijtc-1322	100	77	be	be	AUX
ijtc-1322	100	78	concluded	conclude	VERB
ijtc-1322	100	79	that	that	SCONJ
ijtc-1322	100	80	there	there	PRON
ijtc-1322	100	81	were	be	VERB
ijtc-1322	100	82	no	no	DET
ijtc-1322	100	83	symptoms	symptom	NOUN
ijtc-1322	100	84	of	of	ADP
ijtc-1322	100	85	multicolinarity	multicolinarity	NOUN
ijtc-1322	100	86	between	between	ADP
ijtc-1322	100	87	independent	independent	ADJ
ijtc-1322	100	88	variables	variable	NOUN
ijtc-1322	100	89	.	.	PUNCT
ijtc-1322	101	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	101	2	impact	impact	NOUN
ijtc-1322	101	3	of	of	ADP
ijtc-1322	101	4	internal	internal	ADJ
ijtc-1322	101	5	and	and	CCONJ
ijtc-1322	101	6	external	external	ADJ
ijtc-1322	101	7	factors	factor	NOUN
ijtc-1322	101	8	of	of	ADP
ijtc-1322	101	9	a	a	DET
ijtc-1322	101	10	company	company	NOUN
ijtc-1322	101	11	facing	face	VERB
ijtc-1322	101	12	the	the	DET
ijtc-1322	101	13	return	return	NOUN
ijtc-1322	101	14	of	of	ADP
ijtc-1322	101	15	the	the	DET
ijtc-1322	101	16	company	company	NOUN
ijtc-1322	101	17	with	with	ADP
ijtc-1322	101	18	a	a	DET
ijtc-1322	101	19	compas100	compas100	PROPN
ijtc-1322	101	20	indeks	indek	NOUN
ijtc-1322	101	21	noted	note	VERB
ijtc-1322	101	22	on	on	ADP
ijtc-1322	101	23	the	the	DET
ijtc-1322	101	24	indonesia	indonesia	PROPN
ijtc-1322	101	25	shipping	shipping	NOUN
ijtc-1322	101	26	borse	borse	NOUN
ijtc-1322	101	27	sinaga	sinaga	NOUN
ijtc-1322	101	28	and	and	CCONJ
ijtc-1322	101	29	rudianto	rudianto	VERB
ijtc-1322	101	30	699	699	NUM
ijtc-1322	101	31	|	|	ADV
ijtc-1322	101	32	ilomata	ilomata	PROPN
ijtc-1322	101	33	international	international	ADJ
ijtc-1322	101	34	journal	journal	NOUN
ijtc-1322	101	35	of	of	ADP
ijtc-1322	101	36	tax	tax	PROPN
ijtc-1322	101	37	&	&	CCONJ
ijtc-1322	101	38	accounting	account	VERB
ijtc-1322	101	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	101	40	autocoleration	autocoleration	NOUN
ijtc-1322	101	41	test	test	NOUN
ijtc-1322	101	42	durbin	durbin	PROPN
ijtc-1322	101	43	-	-	PUNCT
ijtc-1322	101	44	watson	watson	PROPN
ijtc-1322	101	45	test	test	NOUN
ijtc-1322	101	46	results	result	NOUN
ijtc-1322	101	47	in	in	ADP
ijtc-1322	101	48	this	this	DET
ijtc-1322	101	49	study	study	NOUN
ijtc-1322	101	50	are	be	AUX
ijtc-1322	101	51	as	as	SCONJ
ijtc-1322	101	52	follows	follow	VERB
ijtc-1322	101	53	:	:	PUNCT
ijtc-1322	101	54	table	table	NOUN
ijtc-1322	101	55	6	6	NUM
ijtc-1322	101	56	results	result	NOUN
ijtc-1322	101	57	of	of	ADP
ijtc-1322	101	58	the	the	DET
ijtc-1322	101	59	regression	regression	NOUN
ijtc-1322	101	60	model	model	NOUN
ijtc-1322	101	61	test	test	NOUN
ijtc-1322	101	62	r	r	NOUN
ijtc-1322	101	63	-	-	PUNCT
ijtc-1322	101	64	squared	square	VERB
ijtc-1322	101	65	0.015344	0.015344	NUM
ijtc-1322	101	66	mean	mean	NOUN
ijtc-1322	101	67	dependent	dependent	ADJ
ijtc-1322	101	68	var	var	NOUN
ijtc-1322	101	69	1.25e-16	1.25e-16	NUM
ijtc-1322	102	1	adjusted	adjusted	ADJ
ijtc-1322	102	2	r	r	NOUN
ijtc-1322	102	3	-	-	PUNCT
ijtc-1322	102	4	squared	square	VERB
ijtc-1322	102	5	-0.176784	-0.176784	PROPN
ijtc-1322	102	6	s.d	s.d	PROPN
ijtc-1322	102	7	.	.	PUNCT
ijtc-1322	103	1	dependent	dependent	ADJ
ijtc-1322	103	2	var	var	NOUN
ijtc-1322	103	3	0.172568	0.172568	NUM
ijtc-1322	103	4	s.e	s.e	PROPN
ijtc-1322	103	5	.	.	PROPN
ijtc-1322	103	6	of	of	ADP
ijtc-1322	103	7	regression	regression	NOUN
ijtc-1322	103	8	0.187201	0.187201	NUM
ijtc-1322	103	9	akaike	akaike	ADJ
ijtc-1322	103	10	info	info	NOUN
ijtc-1322	103	11	criterion	criterion	NOUN
ijtc-1322	103	12	-0.351715	-0.351715	NOUN
ijtc-1322	103	13	sum	sum	NOUN
ijtc-1322	103	14	squared	square	VERB
ijtc-1322	103	15	resid	resid	VERB
ijtc-1322	103	16	1.436818	1.436818	NUM
ijtc-1322	103	17	schwarz	schwarz	PROPN
ijtc-1322	103	18	criterion	criterion	NOUN
ijtc-1322	103	19	-0.007551	-0.007551	PROPN
ijtc-1322	104	1	log	log	PROPN
ijtc-1322	104	2	likelihood	likelihood	NOUN
ijtc-1322	104	3	17.79287	17.79287	NUM
ijtc-1322	104	4	hannan	hannan	PROPN
ijtc-1322	104	5	-	-	PUNCT
ijtc-1322	104	6	quinn	quinn	PROPN
ijtc-1322	104	7	criter	criter	NOUN
ijtc-1322	104	8	.	.	PUNCT
ijtc-1322	105	1	-0.220655	-0.220655	NOUN
ijtc-1322	106	1	f	f	X
ijtc-1322	106	2	-	-	PUNCT
ijtc-1322	106	3	statistic	statistic	VERB
ijtc-1322	106	4	0.079865	0.079865	NUM
ijtc-1322	106	5	durbin	durbin	ADJ
ijtc-1322	106	6	-	-	PUNCT
ijtc-1322	106	7	watson	watson	NOUN
ijtc-1322	106	8	stat	stat	NOUN
ijtc-1322	106	9	1.974608	1.974608	NUM
ijtc-1322	106	10	prob(f	prob(f	NOUN
ijtc-1322	106	11	-	-	PUNCT
ijtc-1322	106	12	statistic	statistic	NOUN
ijtc-1322	106	13	)	)	PUNCT
ijtc-1322	106	14	0.999576	0.999576	NUM
ijtc-1322	106	15	the	the	DET
ijtc-1322	106	16	above	above	ADJ
ijtc-1322	106	17	calculation	calculation	NOUN
ijtc-1322	106	18	that	that	PRON
ijtc-1322	106	19	the	the	DET
ijtc-1322	106	20	dw	dw	NOUN
ijtc-1322	106	21	value	value	NOUN
ijtc-1322	106	22	of	of	ADP
ijtc-1322	106	23	1.974	1.974	NUM
ijtc-1322	106	24	lies	lie	NOUN
ijtc-1322	106	25	between	between	ADP
ijtc-1322	106	26	the	the	DET
ijtc-1322	106	27	du	du	PROPN
ijtc-1322	106	28	and	and	CCONJ
ijtc-1322	106	29	(	(	PUNCT
ijtc-1322	106	30	4	4	NUM
ijtc-1322	106	31	-	-	PUNCT
ijtc-1322	106	32	du	du	NOUN
ijtc-1322	106	33	)	)	PUNCT
ijtc-1322	106	34	values	value	NOUN
ijtc-1322	106	35	of	of	ADP
ijtc-1322	106	36	1.770	1.770	NUM
ijtc-1322	106	37	and	and	CCONJ
ijtc-1322	106	38	2.230	2.230	NUM
ijtc-1322	106	39	(	(	PUNCT
ijtc-1322	106	40	du	du	X
ijtc-1322	106	41	<	<	X
ijtc-1322	106	42	dw	dw	X
ijtc-1322	106	43	<	<	X
ijtc-1322	106	44	4	4	NUM
ijtc-1322	106	45	-	-	SYM
ijtc-1322	106	46	du	du	NOUN
ijtc-1322	106	47	)	)	PUNCT
ijtc-1322	106	48	can	can	AUX
ijtc-1322	106	49	be	be	AUX
ijtc-1322	106	50	concluded	conclude	VERB
ijtc-1322	106	51	that	that	SCONJ
ijtc-1322	106	52	there	there	PRON
ijtc-1322	106	53	is	be	VERB
ijtc-1322	106	54	no	no	DET
ijtc-1322	106	55	autocorrelation	autocorrelation	NOUN
ijtc-1322	106	56	in	in	ADP
ijtc-1322	106	57	the	the	DET
ijtc-1322	106	58	regression	regression	NOUN
ijtc-1322	106	59	model	model	NOUN
ijtc-1322	106	60	used	use	VERB
ijtc-1322	106	61	in	in	ADP
ijtc-1322	106	62	this	this	DET
ijtc-1322	106	63	study	study	NOUN
ijtc-1322	106	64	.	.	PUNCT
ijtc-1322	107	1	best	good	ADJ
ijtc-1322	107	2	model	model	NOUN
ijtc-1322	107	3	selection	selection	NOUN
ijtc-1322	107	4	the	the	DET
ijtc-1322	107	5	results	result	NOUN
ijtc-1322	107	6	of	of	ADP
ijtc-1322	107	7	the	the	DET
ijtc-1322	107	8	chow	chow	PROPN
ijtc-1322	107	9	test	test	NOUN
ijtc-1322	107	10	were	be	AUX
ijtc-1322	107	11	performed	perform	VERB
ijtc-1322	107	12	to	to	PART
ijtc-1322	107	13	determine	determine	VERB
ijtc-1322	107	14	the	the	DET
ijtc-1322	107	15	more	more	ADV
ijtc-1322	107	16	accurate	accurate	ADJ
ijtc-1322	107	17	regression	regression	NOUN
ijtc-1322	107	18	model	model	NOUN
ijtc-1322	107	19	used	use	VERB
ijtc-1322	107	20	between	between	ADP
ijtc-1322	107	21	the	the	DET
ijtc-1322	107	22	common	common	ADJ
ijtc-1322	107	23	effects	effect	NOUN
ijtc-1322	107	24	and	and	CCONJ
ijtc-1322	107	25	the	the	DET
ijtc-1322	107	26	fixed	fix	VERB
ijtc-1322	107	27	effects	effect	NOUN
ijtc-1322	107	28	models	model	NOUN
ijtc-1322	107	29	,	,	PUNCT
ijtc-1322	107	30	for	for	SCONJ
ijtc-1322	107	31	the	the	DET
ijtc-1322	107	32	hausman	hausman	PROPN
ijtc-1322	107	33	test	test	NOUN
ijtc-1322	107	34	was	be	AUX
ijtc-1322	107	35	conducted	conduct	VERB
ijtc-1322	107	36	to	to	PART
ijtc-1322	107	37	determine	determine	VERB
ijtc-1322	107	38	which	which	DET
ijtc-1322	107	39	regression	regression	NOUN
ijtc-1322	107	40	models	model	NOUN
ijtc-1322	107	41	were	be	AUX
ijtc-1322	107	42	more	more	ADV
ijtc-1322	107	43	accurately	accurately	ADV
ijtc-1322	107	44	applied	apply	VERB
ijtc-1322	107	45	between	between	ADP
ijtc-1322	107	46	the	the	DET
ijtc-1322	107	47	random	random	ADJ
ijtc-1322	107	48	effects	effect	NOUN
ijtc-1322	107	49	model	model	NOUN
ijtc-1322	107	50	and	and	CCONJ
ijtc-1322	107	51	the	the	DET
ijtc-1322	107	52	fixed	fix	VERB
ijtc-1322	107	53	effects	effect	NOUN
ijtc-1322	107	54	model	model	NOUN
ijtc-1322	107	55	.	.	PUNCT
ijtc-1322	108	1	the	the	DET
ijtc-1322	108	2	fundamental	fundamental	ADJ
ijtc-1322	108	3	rejection	rejection	NOUN
ijtc-1322	108	4	of	of	ADP
ijtc-1322	108	5	the	the	DET
ijtc-1322	108	6	hypothesis	hypothesis	NOUN
ijtc-1322	108	7	is	be	AUX
ijtc-1322	108	8	to	to	PART
ijtc-1322	108	9	compare	compare	VERB
ijtc-1322	108	10	the	the	DET
ijtc-1322	108	11	calculation	calculation	NOUN
ijtc-1322	108	12	of	of	ADP
ijtc-1322	108	13	the	the	DET
ijtc-1322	108	14	statistics	statistic	NOUN
ijtc-1322	108	15	f	f	PROPN
ijtc-1322	108	16	with	with	ADP
ijtc-1322	108	17	the	the	DET
ijtc-1322	108	18	tables	table	NOUN
ijtc-1322	108	19	f.	f.	PROPN
ijtc-1322	108	20	comparison	comparison	PROPN
ijtc-1322	108	21	is	be	AUX
ijtc-1322	108	22	used	use	VERB
ijtc-1322	108	23	when	when	SCONJ
ijtc-1322	108	24	the	the	DET
ijtc-1322	108	25	result	result	NOUN
ijtc-1322	108	26	of	of	ADP
ijtc-1322	108	27	counting	count	VERB
ijtc-1322	108	28	f	f	PROPN
ijtc-1322	108	29	is	be	AUX
ijtc-1322	108	30	more	more	ADV
ijtc-1322	108	31	significant	significant	ADJ
ijtc-1322	108	32	(	(	PUNCT
ijtc-1322	108	33	>	>	PUNCT
ijtc-1322	108	34	)	)	PUNCT
ijtc-1322	108	35	than	than	ADP
ijtc-1322	108	36	table	table	NOUN
ijtc-1322	108	37	f	f	NOUN
ijtc-1322	108	38	,	,	PUNCT
ijtc-1322	108	39	and	and	CCONJ
ijtc-1322	108	40	then	then	ADV
ijtc-1322	108	41	h0	h0	PROPN
ijtc-1322	108	42	is	be	AUX
ijtc-1322	108	43	rejected	reject	VERB
ijtc-1322	108	44	,	,	PUNCT
ijtc-1322	108	45	which	which	PRON
ijtc-1322	108	46	means	mean	VERB
ijtc-1322	108	47	that	that	SCONJ
ijtc-1322	108	48	the	the	DET
ijtc-1322	108	49	most	most	ADV
ijtc-1322	108	50	accurate	accurate	ADJ
ijtc-1322	108	51	model	model	NOUN
ijtc-1322	108	52	used	use	VERB
ijtc-1322	108	53	is	be	AUX
ijtc-1322	108	54	the	the	DET
ijtc-1322	108	55	fixed	fixed	ADJ
ijtc-1322	108	56	effect	effect	NOUN
ijtc-1322	108	57	model	model	NOUN
ijtc-1322	108	58	.	.	PUNCT
ijtc-1322	109	1	similarly	similarly	ADV
ijtc-1322	109	2	,	,	PUNCT
ijtc-1322	109	3	if	if	SCONJ
ijtc-1322	109	4	the	the	DET
ijtc-1322	109	5	count	count	NOUN
ijtc-1322	109	6	of	of	ADP
ijtc-1322	109	7	f	f	PROPN
ijtc-1322	109	8	is	be	AUX
ijtc-1322	109	9	smaller	small	ADJ
ijtc-1322	109	10	(	(	PUNCT
ijtc-1322	109	11	<	<	X
ijtc-1322	109	12	)	)	PUNCT
ijtc-1322	109	13	than	than	ADP
ijtc-1322	109	14	that	that	PRON
ijtc-1322	109	15	of	of	ADP
ijtc-1322	109	16	table	table	NOUN
ijtc-1322	109	17	f	f	NOUN
ijtc-1322	109	18	,	,	PUNCT
ijtc-1322	109	19	then	then	ADV
ijtc-1322	109	20	the	the	DET
ijtc-1322	109	21	accepted	accepted	ADJ
ijtc-1322	109	22	model	model	NOUN
ijtc-1322	109	23	is	be	AUX
ijtc-1322	109	24	h0	h0	PROPN
ijtc-1322	109	25	,	,	PUNCT
ijtc-1322	109	26	and	and	CCONJ
ijtc-1322	109	27	the	the	DET
ijtc-1322	109	28	model	model	NOUN
ijtc-1322	109	29	used	use	VERB
ijtc-1322	109	30	is	be	AUX
ijtc-1322	109	31	the	the	DET
ijtc-1322	109	32	common	common	ADJ
ijtc-1322	109	33	effect	effect	NOUN
ijtc-1322	109	34	model	model	NOUN
ijtc-1322	109	35	.	.	PUNCT
ijtc-1322	110	1	(	(	PUNCT
ijtc-1322	110	2	widarjono	widarjono	NOUN
ijtc-1322	110	3	,	,	PUNCT
ijtc-1322	110	4	2009	2009	NUM
ijtc-1322	110	5	)	)	PUNCT
ijtc-1322	110	6	.	.	PUNCT
ijtc-1322	111	1	table	table	NOUN
ijtc-1322	111	2	7	7	NUM
ijtc-1322	111	3	chow	chow	NOUN
ijtc-1322	111	4	test	test	NOUN
ijtc-1322	111	5	results	result	NOUN
ijtc-1322	111	6	with	with	ADP
ijtc-1322	111	7	reduced	reduced	ADJ
ijtc-1322	111	8	test	test	NOUN
ijtc-1322	111	9	redundant	redundant	VERB
ijtc-1322	111	10	fixed	fix	VERB
ijtc-1322	111	11	effects	effect	NOUN
ijtc-1322	111	12	tests	test	VERB
ijtc-1322	111	13	equation	equation	NOUN
ijtc-1322	111	14	:	:	PUNCT
ijtc-1322	111	15	untitled	untitled	ADJ
ijtc-1322	111	16	test	test	NOUN
ijtc-1322	111	17	cross	cross	ADJ
ijtc-1322	111	18	-	-	ADJ
ijtc-1322	111	19	section	section	ADJ
ijtc-1322	111	20	fixed	fix	VERB
ijtc-1322	111	21	effects	effect	NOUN
ijtc-1322	111	22	effects	effect	NOUN
ijtc-1322	111	23	test	test	NOUN
ijtc-1322	111	24	statistic	statistic	PROPN
ijtc-1322	111	25	d.f	d.f	PROPN
ijtc-1322	111	26	.	.	PROPN
ijtc-1322	111	27	prob	prob	PROPN
ijtc-1322	111	28	.	.	PUNCT
ijtc-1322	112	1	cross	cross	NOUN
ijtc-1322	112	2	-	-	NOUN
ijtc-1322	112	3	section	section	ADJ
ijtc-1322	112	4	f	f	PROPN
ijtc-1322	112	5	1.529656	1.529656	NUM
ijtc-1322	112	6	(	(	PUNCT
ijtc-1322	112	7	16,27	16,27	NUM
ijtc-1322	112	8	)	)	PUNCT
ijtc-1322	112	9	0.1603	0.1603	NUM
ijtc-1322	112	10	cross	cross	ADJ
ijtc-1322	112	11	-	-	ADJ
ijtc-1322	112	12	section	section	ADJ
ijtc-1322	112	13	chi	chi	ADJ
ijtc-1322	112	14	-	-	PUNCT
ijtc-1322	112	15	square	square	NOUN
ijtc-1322	112	16	32.262479	32.262479	NUM
ijtc-1322	112	17	16	16	NUM
ijtc-1322	112	18	0.0092	0.0092	NUM
ijtc-1322	112	19	based	base	VERB
ijtc-1322	112	20	on	on	ADP
ijtc-1322	112	21	the	the	DET
ijtc-1322	112	22	results	result	NOUN
ijtc-1322	112	23	of	of	ADP
ijtc-1322	112	24	the	the	DET
ijtc-1322	112	25	chow	chow	PROPN
ijtc-1322	112	26	test	test	NOUN
ijtc-1322	112	27	with	with	ADP
ijtc-1322	112	28	the	the	DET
ijtc-1322	112	29	redundancy	redundancy	NOUN
ijtc-1322	112	30	test	test	NOUN
ijtc-1322	112	31	,	,	PUNCT
ijtc-1322	112	32	they	they	PRON
ijtc-1322	112	33	obtained	obtain	VERB
ijtc-1322	112	34	a	a	DET
ijtc-1322	112	35	transverse	transverse	NOUN
ijtc-1322	112	36	f	f	NOUN
ijtc-1322	112	37	value	value	NOUN
ijtc-1322	112	38	of	of	ADP
ijtc-1322	112	39	1.529656	1.529656	NUM
ijtc-1322	112	40	with	with	ADP
ijtc-1322	112	41	a	a	DET
ijtc-1322	112	42	probability	probability	NOUN
ijtc-1322	112	43	of	of	ADP
ijtc-1322	112	44	0.1603	0.1603	NUM
ijtc-1322	112	45	(	(	PUNCT
ijtc-1322	112	46	more	more	ADJ
ijtc-1322	112	47	than	than	ADP
ijtc-1322	112	48	5	5	NUM
ijtc-1322	112	49	%	%	NOUN
ijtc-1322	112	50	)	)	PUNCT
ijtc-1322	112	51	.	.	PUNCT
ijtc-1322	113	1	since	since	SCONJ
ijtc-1322	113	2	all	all	DET
ijtc-1322	113	3	test	test	NOUN
ijtc-1322	113	4	models	model	NOUN
ijtc-1322	113	5	have	have	VERB
ijtc-1322	113	6	a	a	DET
ijtc-1322	113	7	statistical	statistical	ADJ
ijtc-1322	113	8	probability	probability	NOUN
ijtc-1322	113	9	f	f	X
ijtc-1322	113	10	greater	great	ADJ
ijtc-1322	113	11	than	than	ADP
ijtc-1322	113	12	alpha	alpha	NOUN
ijtc-1322	113	13	0.05	0.05	NUM
ijtc-1322	113	14	,	,	PUNCT
ijtc-1322	113	15	the	the	DET
ijtc-1322	113	16	cross	cross	ADJ
ijtc-1322	113	17	-	-	ADJ
ijtc-1322	113	18	sectional	sectional	ADJ
ijtc-1322	113	19	model	model	NOUN
ijtc-1322	113	20	can	can	AUX
ijtc-1322	113	21	not	not	PART
ijtc-1322	113	22	be	be	AUX
ijtc-1322	113	23	used	use	VERB
ijtc-1322	113	24	,	,	PUNCT
ijtc-1322	113	25	so	so	CCONJ
ijtc-1322	113	26	the	the	DET
ijtc-1322	113	27	correct	correct	ADJ
ijtc-1322	113	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	113	29	impact	impact	NOUN
ijtc-1322	113	30	of	of	ADP
ijtc-1322	113	31	internal	internal	ADJ
ijtc-1322	113	32	and	and	CCONJ
ijtc-1322	113	33	external	external	ADJ
ijtc-1322	113	34	factors	factor	NOUN
ijtc-1322	113	35	of	of	ADP
ijtc-1322	113	36	a	a	DET
ijtc-1322	113	37	company	company	NOUN
ijtc-1322	113	38	facing	face	VERB
ijtc-1322	113	39	the	the	DET
ijtc-1322	113	40	return	return	NOUN
ijtc-1322	113	41	of	of	ADP
ijtc-1322	113	42	the	the	DET
ijtc-1322	113	43	company	company	NOUN
ijtc-1322	113	44	with	with	ADP
ijtc-1322	113	45	a	a	DET
ijtc-1322	113	46	compas100	compas100	PROPN
ijtc-1322	113	47	indeks	indek	NOUN
ijtc-1322	113	48	noted	note	VERB
ijtc-1322	113	49	on	on	ADP
ijtc-1322	113	50	the	the	DET
ijtc-1322	113	51	indonesia	indonesia	PROPN
ijtc-1322	113	52	shipping	shipping	NOUN
ijtc-1322	113	53	borse	borse	PROPN
ijtc-1322	113	54	sinaga	sinaga	NOUN
ijtc-1322	113	55	and	and	CCONJ
ijtc-1322	113	56	rudianto	rudianto	VERB
ijtc-1322	113	57	700	700	NUM
ijtc-1322	113	58	|	|	ADV
ijtc-1322	113	59	ilomata	ilomata	NOUN
ijtc-1322	113	60	international	international	ADJ
ijtc-1322	113	61	journal	journal	NOUN
ijtc-1322	113	62	of	of	ADP
ijtc-1322	113	63	tax	tax	PROPN
ijtc-1322	113	64	&	&	CCONJ
ijtc-1322	113	65	accounting	accounting	PROPN
ijtc-1322	113	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	113	67	model	model	NOUN
ijtc-1322	113	68	is	be	AUX
ijtc-1322	113	69	the	the	DET
ijtc-1322	113	70	fixed	fixed	ADJ
ijtc-1322	113	71	effect	effect	NOUN
ijtc-1322	113	72	model	model	NOUN
ijtc-1322	113	73	.	.	PUNCT
ijtc-1322	114	1	from	from	ADP
ijtc-1322	114	2	the	the	DET
ijtc-1322	114	3	test	test	NOUN
ijtc-1322	114	4	results	result	NOUN
ijtc-1322	114	5	above	above	ADV
ijtc-1322	114	6	,	,	PUNCT
ijtc-1322	114	7	the	the	DET
ijtc-1322	114	8	hausman	hausman	ADJ
ijtc-1322	114	9	test	test	NOUN
ijtc-1322	114	10	will	will	AUX
ijtc-1322	114	11	be	be	AUX
ijtc-1322	114	12	carried	carry	VERB
ijtc-1322	114	13	out	out	ADP
ijtc-1322	114	14	to	to	PART
ijtc-1322	114	15	determine	determine	VERB
ijtc-1322	114	16	whether	whether	SCONJ
ijtc-1322	114	17	to	to	PART
ijtc-1322	114	18	use	use	VERB
ijtc-1322	114	19	a	a	DET
ijtc-1322	114	20	fixed	fix	VERB
ijtc-1322	114	21	or	or	CCONJ
ijtc-1322	114	22	random	random	ADJ
ijtc-1322	114	23	effect	effect	NOUN
ijtc-1322	114	24	model	model	NOUN
ijtc-1322	114	25	.	.	PUNCT
ijtc-1322	115	1	hausman	hausman	PROPN
ijtc-1322	115	2	test	test	VERB
ijtc-1322	115	3	the	the	DET
ijtc-1322	115	4	test	test	NOUN
ijtc-1322	115	5	used	use	VERB
ijtc-1322	115	6	to	to	PART
ijtc-1322	115	7	choose	choose	VERB
ijtc-1322	115	8	the	the	DET
ijtc-1322	115	9	best	good	ADJ
ijtc-1322	115	10	model	model	NOUN
ijtc-1322	115	11	between	between	ADP
ijtc-1322	115	12	a	a	DET
ijtc-1322	115	13	fixed	fix	VERB
ijtc-1322	115	14	effect	effect	NOUN
ijtc-1322	115	15	and	and	CCONJ
ijtc-1322	115	16	a	a	DET
ijtc-1322	115	17	random	random	ADJ
ijtc-1322	115	18	effect	effect	NOUN
ijtc-1322	115	19	model	model	NOUN
ijtc-1322	115	20	is	be	AUX
ijtc-1322	115	21	based	base	VERB
ijtc-1322	115	22	on	on	ADP
ijtc-1322	115	23	the	the	DET
ijtc-1322	115	24	following	follow	VERB
ijtc-1322	115	25	hypothesis	hypothesis	NOUN
ijtc-1322	115	26	:	:	PUNCT
ijtc-1322	115	27	h0	h0	NOUN
ijtc-1322	115	28	:	:	PUNCT
ijtc-1322	115	29	choose	choose	VERB
ijtc-1322	115	30	the	the	DET
ijtc-1322	115	31	random	random	ADJ
ijtc-1322	115	32	effect	effect	NOUN
ijtc-1322	115	33	model	model	NOUN
ijtc-1322	115	34	if	if	SCONJ
ijtc-1322	115	35	the	the	DET
ijtc-1322	115	36	chi	chi	ADJ
ijtc-1322	115	37	-	-	PUNCT
ijtc-1322	115	38	square	square	ADJ
ijtc-1322	115	39	value	value	NOUN
ijtc-1322	115	40	is	be	AUX
ijtc-1322	115	41	insignificant	insignificant	ADJ
ijtc-1322	115	42	at	at	ADP
ijtc-1322	115	43	ɑ=	ɑ=	ADJ
ijtc-1322	115	44	5	5	NUM
ijtc-1322	115	45	%	%	NOUN
ijtc-1322	115	46	.	.	PUNCT
ijtc-1322	116	1	h1	h1	PROPN
ijtc-1322	116	2	:	:	PUNCT
ijtc-1322	116	3	choose	choose	VERB
ijtc-1322	116	4	the	the	DET
ijtc-1322	116	5	fixed	fix	VERB
ijtc-1322	116	6	effect	effect	NOUN
ijtc-1322	116	7	model	model	NOUN
ijtc-1322	116	8	if	if	SCONJ
ijtc-1322	116	9	it	it	PRON
ijtc-1322	116	10	is	be	AUX
ijtc-1322	116	11	substantial	substantial	ADJ
ijtc-1322	116	12	in	in	ADP
ijtc-1322	116	13	ɑ=	ɑ=	ADJ
ijtc-1322	116	14	5	5	NUM
ijtc-1322	116	15	%	%	NOUN
ijtc-1322	116	16	.	.	PUNCT
ijtc-1322	117	1	the	the	DET
ijtc-1322	117	2	choice	choice	NOUN
ijtc-1322	117	3	between	between	ADP
ijtc-1322	117	4	a	a	DET
ijtc-1322	117	5	random	random	ADJ
ijtc-1322	117	6	effect	effect	NOUN
ijtc-1322	117	7	model	model	NOUN
ijtc-1322	117	8	or	or	CCONJ
ijtc-1322	117	9	a	a	DET
ijtc-1322	117	10	fixed	fix	VERB
ijtc-1322	117	11	effect	effect	NOUN
ijtc-1322	117	12	model	model	NOUN
ijtc-1322	117	13	can	can	AUX
ijtc-1322	117	14	be	be	AUX
ijtc-1322	117	15	made	make	VERB
ijtc-1322	117	16	by	by	ADP
ijtc-1322	117	17	looking	look	VERB
ijtc-1322	117	18	at	at	ADP
ijtc-1322	117	19	a	a	DET
ijtc-1322	117	20	significant	significant	ADJ
ijtc-1322	117	21	p	p	NOUN
ijtc-1322	117	22	value	value	NOUN
ijtc-1322	117	23	(	(	PUNCT
ijtc-1322	117	24	less	less	ADJ
ijtc-1322	117	25	than	than	ADP
ijtc-1322	117	26	α	α	NOUN
ijtc-1322	117	27	=	=	SYM
ijtc-1322	117	28	5	5	NUM
ijtc-1322	117	29	%	%	NOUN
ijtc-1322	117	30	)	)	PUNCT
ijtc-1322	117	31	.	.	PUNCT
ijtc-1322	118	1	then	then	ADV
ijtc-1322	118	2	,	,	PUNCT
ijtc-1322	118	3	the	the	DET
ijtc-1322	118	4	model	model	NOUN
ijtc-1322	118	5	used	use	VERB
ijtc-1322	118	6	is	be	AUX
ijtc-1322	118	7	an	an	DET
ijtc-1322	118	8	estimate	estimate	NOUN
ijtc-1322	118	9	of	of	ADP
ijtc-1322	118	10	fixed	fix	VERB
ijtc-1322	118	11	effects	effect	NOUN
ijtc-1322	118	12	and	and	CCONJ
ijtc-1322	118	13	the	the	DET
ijtc-1322	118	14	opposite	opposite	ADJ
ijtc-1322	118	15	if	if	SCONJ
ijtc-1322	118	16	the	the	DET
ijtc-1322	118	17	p	p	NOUN
ijtc-1322	118	18	-	-	PUNCT
ijtc-1322	118	19	value	value	NOUN
ijtc-1322	118	20	is	be	AUX
ijtc-1322	118	21	non	non	ADJ
ijtc-1322	118	22	-	-	ADJ
ijtc-1322	118	23	significant	significant	ADJ
ijtc-1322	118	24	(	(	PUNCT
ijtc-1322	118	25	larger	large	ADJ
ijtc-1322	118	26	than	than	ADP
ijtc-1322	118	27	α=	α=	NOUN
ijtc-1322	118	28	5	5	NUM
ijtc-1322	118	29	%	%	NOUN
ijtc-1322	118	30	)	)	PUNCT
ijtc-1322	118	31	.	.	PUNCT
ijtc-1322	119	1	table	table	NOUN
ijtc-1322	119	2	8	8	NUM
ijtc-1322	119	3	hausman	hausman	ADJ
ijtc-1322	119	4	test	test	NOUN
ijtc-1322	119	5	results	result	NOUN
ijtc-1322	119	6	correlated	correlate	VERB
ijtc-1322	119	7	random	random	ADJ
ijtc-1322	119	8	effects	effect	NOUN
ijtc-1322	119	9	hausman	hausman	ADJ
ijtc-1322	119	10	test	test	NOUN
ijtc-1322	119	11	equation	equation	NOUN
ijtc-1322	119	12	:	:	PUNCT
ijtc-1322	119	13	untitled	untitled	ADJ
ijtc-1322	119	14	test	test	NOUN
ijtc-1322	119	15	cross	cross	ADJ
ijtc-1322	119	16	-	-	ADJ
ijtc-1322	119	17	section	section	ADJ
ijtc-1322	119	18	random	random	ADJ
ijtc-1322	119	19	effects	effect	NOUN
ijtc-1322	119	20	test	test	NOUN
ijtc-1322	119	21	summary	summary	NOUN
ijtc-1322	119	22	chi	chi	PROPN
ijtc-1322	119	23	-	-	PUNCT
ijtc-1322	119	24	sq	sq	PROPN
ijtc-1322	119	25	.	.	PROPN
ijtc-1322	119	26	statistic	statistic	ADJ
ijtc-1322	119	27	chi	chi	PROPN
ijtc-1322	119	28	-	-	PUNCT
ijtc-1322	119	29	sq	sq	PROPN
ijtc-1322	119	30	.	.	PUNCT
ijtc-1322	119	31	d.f	d.f	PROPN
ijtc-1322	119	32	.	.	PROPN
ijtc-1322	119	33	prob	prob	PROPN
ijtc-1322	119	34	.	.	PUNCT
ijtc-1322	120	1	cross	cross	ADJ
ijtc-1322	120	2	-	-	ADJ
ijtc-1322	120	3	section	section	ADJ
ijtc-1322	120	4	random	random	ADJ
ijtc-1322	120	5	7.958822	7.958822	NUM
ijtc-1322	120	6	6	6	NUM
ijtc-1322	120	7	0.2411	0.2411	NUM
ijtc-1322	120	8	based	base	VERB
ijtc-1322	120	9	on	on	ADP
ijtc-1322	120	10	the	the	DET
ijtc-1322	120	11	above	above	ADJ
ijtc-1322	120	12	table	table	NOUN
ijtc-1322	120	13	,	,	PUNCT
ijtc-1322	120	14	a	a	DET
ijtc-1322	120	15	chi	chi	ADJ
ijtc-1322	120	16	-	-	PUNCT
ijtc-1322	120	17	square	square	ADJ
ijtc-1322	120	18	distribution	distribution	NOUN
ijtc-1322	120	19	value	value	NOUN
ijtc-1322	120	20	of	of	ADP
ijtc-1322	120	21	7.958822	7.958822	NUM
ijtc-1322	120	22	is	be	AUX
ijtc-1322	120	23	obtained	obtain	VERB
ijtc-1322	120	24	with	with	ADP
ijtc-1322	120	25	a	a	DET
ijtc-1322	120	26	0.2411	0.2411	NUM
ijtc-1322	120	27	probability	probability	NOUN
ijtc-1322	120	28	of	of	ADP
ijtc-1322	120	29	0.2411	0.2411	NUM
ijtc-1322	120	30	,	,	PUNCT
ijtc-1322	120	31	more	more	ADV
ijtc-1322	120	32	significant	significant	ADJ
ijtc-1322	120	33	than	than	ADP
ijtc-1322	120	34	the	the	DET
ijtc-1322	120	35	alpha	alpha	NOUN
ijtc-1322	120	36	0.05	0.05	NUM
ijtc-1322	120	37	(	(	PUNCT
ijtc-1322	120	38	0.2411	0.2411	NUM
ijtc-1322	120	39	>	>	SYM
ijtc-1322	120	40	0.05	0.05	NUM
ijtc-1322	120	41	)	)	PUNCT
ijtc-1322	120	42	,	,	PUNCT
ijtc-1322	120	43	so	so	CCONJ
ijtc-1322	120	44	the	the	DET
ijtc-1322	120	45	correct	correct	ADJ
ijtc-1322	120	46	model	model	NOUN
ijtc-1322	120	47	is	be	AUX
ijtc-1322	120	48	to	to	PART
ijtc-1322	120	49	use	use	VERB
ijtc-1322	120	50	the	the	DET
ijtc-1322	120	51	random	random	ADJ
ijtc-1322	120	52	effect	effect	NOUN
ijtc-1322	120	53	model	model	NOUN
ijtc-1322	120	54	.	.	PUNCT
ijtc-1322	121	1	thus	thus	ADV
ijtc-1322	121	2	,	,	PUNCT
ijtc-1322	121	3	based	base	VERB
ijtc-1322	121	4	on	on	ADP
ijtc-1322	121	5	the	the	DET
ijtc-1322	121	6	hausman	hausman	PROPN
ijtc-1322	121	7	test	test	NOUN
ijtc-1322	121	8	,	,	PUNCT
ijtc-1322	121	9	the	the	DET
ijtc-1322	121	10	suitable	suitable	ADJ
ijtc-1322	121	11	model	model	NOUN
ijtc-1322	121	12	for	for	ADP
ijtc-1322	121	13	analyzing	analyze	VERB
ijtc-1322	121	14	the	the	DET
ijtc-1322	121	15	data	data	NOUN
ijtc-1322	121	16	is	be	AUX
ijtc-1322	121	17	a	a	DET
ijtc-1322	121	18	random	random	ADJ
ijtc-1322	121	19	effect	effect	NOUN
ijtc-1322	121	20	model	model	NOUN
ijtc-1322	121	21	rather	rather	ADV
ijtc-1322	121	22	than	than	ADP
ijtc-1322	121	23	a	a	DET
ijtc-1322	121	24	fixed	fix	VERB
ijtc-1322	121	25	effect	effect	NOUN
ijtc-1322	121	26	model	model	NOUN
ijtc-1322	121	27	.	.	PUNCT
ijtc-1322	122	1	lagrange	lagrange	PROPN
ijtc-1322	122	2	multiplier	multipli	ADJ
ijtc-1322	122	3	test	test	NOUN
ijtc-1322	122	4	the	the	DET
ijtc-1322	122	5	lagrange	lagrange	PROPN
ijtc-1322	122	6	multiplier	multipli	ADJ
ijtc-1322	122	7	test	test	NOUN
ijtc-1322	122	8	is	be	AUX
ijtc-1322	122	9	a	a	DET
ijtc-1322	122	10	test	test	NOUN
ijtc-1322	122	11	to	to	PART
ijtc-1322	122	12	choose	choose	VERB
ijtc-1322	122	13	whether	whether	SCONJ
ijtc-1322	122	14	the	the	DET
ijtc-1322	122	15	model	model	NOUN
ijtc-1322	122	16	used	use	VERB
ijtc-1322	122	17	a	a	DET
ijtc-1322	122	18	common	common	ADJ
ijtc-1322	122	19	or	or	CCONJ
ijtc-1322	122	20	random	random	ADJ
ijtc-1322	122	21	effect	effect	NOUN
ijtc-1322	122	22	.	.	PUNCT
ijtc-1322	123	1	this	this	DET
ijtc-1322	123	2	test	test	NOUN
ijtc-1322	123	3	is	be	AUX
ijtc-1322	123	4	done	do	VERB
ijtc-1322	123	5	with	with	ADP
ijtc-1322	123	6	the	the	DET
ijtc-1322	123	7	following	follow	VERB
ijtc-1322	123	8	assumption	assumption	NOUN
ijtc-1322	123	9	:	:	PUNCT
ijtc-1322	123	10	h0	h0	NOUN
ijtc-1322	123	11	:	:	PUNCT
ijtc-1322	123	12	select	select	VERB
ijtc-1322	123	13	the	the	DET
ijtc-1322	123	14	standard	standard	ADJ
ijtc-1322	123	15	effect	effect	NOUN
ijtc-1322	123	16	model	model	NOUN
ijtc-1322	123	17	h1	h1	PROPN
ijtc-1322	123	18	:	:	PUNCT
ijtc-1322	123	19	choose	choose	VERB
ijtc-1322	123	20	the	the	DET
ijtc-1322	123	21	random	random	ADJ
ijtc-1322	123	22	effect	effect	NOUN
ijtc-1322	123	23	model	model	NOUN
ijtc-1322	123	24	.	.	PUNCT
ijtc-1322	124	1	the	the	DET
ijtc-1322	124	2	lm	lm	PROPN
ijtc-1322	124	3	test	test	NOUN
ijtc-1322	124	4	is	be	AUX
ijtc-1322	124	5	based	base	VERB
ijtc-1322	124	6	on	on	ADP
ijtc-1322	124	7	the	the	DET
ijtc-1322	124	8	probability	probability	NOUN
ijtc-1322	124	9	of	of	ADP
ijtc-1322	124	10	breusch	breusch	NOUN
ijtc-1322	124	11	-	-	PUNCT
ijtc-1322	124	12	pagan	pagan	ADJ
ijtc-1322	124	13	;	;	PUNCT
ijtc-1322	124	14	if	if	SCONJ
ijtc-1322	124	15	the	the	DET
ijtc-1322	124	16	probability	probability	NOUN
ijtc-1322	124	17	value	value	NOUN
ijtc-1322	124	18	of	of	ADP
ijtc-1322	124	19	breusch	breusch	PROPN
ijtc-1322	124	20	–	–	PUNCT
ijtc-1322	124	21	pagan	pagan	ADJ
ijtc-1322	124	22	is	be	AUX
ijtc-1322	124	23	less	less	ADJ
ijtc-1322	124	24	than	than	ADP
ijtc-1322	124	25	the	the	DET
ijtc-1322	124	26	alpha	alpha	NOUN
ijtc-1322	124	27	value	value	NOUN
ijtc-1322	124	28	,	,	PUNCT
ijtc-1322	124	29	then	then	ADV
ijtc-1322	124	30	ho	ho	PROPN
ijtc-1322	124	31	is	be	AUX
ijtc-1322	124	32	rejected	reject	VERB
ijtc-1322	124	33	,	,	PUNCT
ijtc-1322	124	34	which	which	PRON
ijtc-1322	124	35	means	mean	VERB
ijtc-1322	124	36	that	that	SCONJ
ijtc-1322	124	37	the	the	DET
ijtc-1322	124	38	correct	correct	ADJ
ijtc-1322	124	39	estimate	estimate	NOUN
ijtc-1322	124	40	for	for	ADP
ijtc-1322	124	41	the	the	DET
ijtc-1322	124	42	regression	regression	NOUN
ijtc-1322	124	43	of	of	ADP
ijtc-1322	124	44	panel	panel	NOUN
ijtc-1322	124	45	data	datum	NOUN
ijtc-1322	124	46	is	be	AUX
ijtc-1322	124	47	the	the	DET
ijtc-1322	124	48	model	model	NOUN
ijtc-1322	124	49	of	of	ADP
ijtc-1322	124	50	random	random	ADJ
ijtc-1322	124	51	effects	effect	NOUN
ijtc-1322	124	52	and	and	CCONJ
ijtc-1322	124	53	vice	vice	ADV
ijtc-1322	124	54	versa	versa	ADV
ijtc-1322	124	55	.	.	PUNCT
ijtc-1322	125	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	125	2	impact	impact	NOUN
ijtc-1322	125	3	of	of	ADP
ijtc-1322	125	4	internal	internal	ADJ
ijtc-1322	125	5	and	and	CCONJ
ijtc-1322	125	6	external	external	ADJ
ijtc-1322	125	7	factors	factor	NOUN
ijtc-1322	125	8	of	of	ADP
ijtc-1322	125	9	a	a	DET
ijtc-1322	125	10	company	company	NOUN
ijtc-1322	125	11	facing	face	VERB
ijtc-1322	125	12	the	the	DET
ijtc-1322	125	13	return	return	NOUN
ijtc-1322	125	14	of	of	ADP
ijtc-1322	125	15	the	the	DET
ijtc-1322	125	16	company	company	NOUN
ijtc-1322	125	17	with	with	ADP
ijtc-1322	125	18	a	a	DET
ijtc-1322	125	19	compas100	compas100	PROPN
ijtc-1322	125	20	indeks	indek	NOUN
ijtc-1322	125	21	noted	note	VERB
ijtc-1322	125	22	on	on	ADP
ijtc-1322	125	23	the	the	DET
ijtc-1322	125	24	indonesia	indonesia	PROPN
ijtc-1322	125	25	shipping	shipping	NOUN
ijtc-1322	125	26	borse	borse	PROPN
ijtc-1322	125	27	sinaga	sinaga	NOUN
ijtc-1322	125	28	and	and	CCONJ
ijtc-1322	125	29	rudianto	rudianto	VERB
ijtc-1322	125	30	701	701	NUM
ijtc-1322	125	31	|	|	ADV
ijtc-1322	125	32	ilomata	ilomata	NOUN
ijtc-1322	125	33	international	international	ADJ
ijtc-1322	125	34	journal	journal	NOUN
ijtc-1322	125	35	of	of	ADP
ijtc-1322	125	36	tax	tax	PROPN
ijtc-1322	125	37	&	&	CCONJ
ijtc-1322	125	38	accounting	account	VERB
ijtc-1322	125	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	125	40	table	table	NOUN
ijtc-1322	125	41	9	9	NUM
ijtc-1322	125	42	lagrange	lagrange	NOUN
ijtc-1322	125	43	multiplier	multipli	ADJ
ijtc-1322	125	44	test	test	NOUN
ijtc-1322	125	45	results	result	VERB
ijtc-1322	125	46	lagrange	lagrange	VERB
ijtc-1322	125	47	multiplier	multipli	ADJ
ijtc-1322	125	48	tests	test	NOUN
ijtc-1322	125	49	for	for	ADP
ijtc-1322	125	50	random	random	ADJ
ijtc-1322	125	51	effects	effect	NOUN
ijtc-1322	125	52	null	null	ADJ
ijtc-1322	125	53	hypotheses	hypothesis	NOUN
ijtc-1322	125	54	:	:	PUNCT
ijtc-1322	125	55	no	no	DET
ijtc-1322	125	56	effects	effect	NOUN
ijtc-1322	125	57	alternative	alternative	ADJ
ijtc-1322	125	58	hypotheses	hypothesis	NOUN
ijtc-1322	125	59	:	:	PUNCT
ijtc-1322	125	60	two	two	NUM
ijtc-1322	125	61	-	-	PUNCT
ijtc-1322	125	62	sided	sided	ADJ
ijtc-1322	125	63	(	(	PUNCT
ijtc-1322	125	64	breusch	breusch	NOUN
ijtc-1322	125	65	-	-	PUNCT
ijtc-1322	125	66	pagan	pagan	ADJ
ijtc-1322	125	67	)	)	PUNCT
ijtc-1322	125	68	and	and	CCONJ
ijtc-1322	125	69	onesided	oneside	VERB
ijtc-1322	125	70	(	(	PUNCT
ijtc-1322	125	71	all	all	DET
ijtc-1322	125	72	others	other	NOUN
ijtc-1322	125	73	)	)	PUNCT
ijtc-1322	125	74	alternatives	alternative	NOUN
ijtc-1322	125	75	test	test	NOUN
ijtc-1322	125	76	hypothesis	hypothesis	NOUN
ijtc-1322	125	77	cross	cross	NOUN
ijtc-1322	125	78	-	-	NOUN
ijtc-1322	125	79	section	section	ADJ
ijtc-1322	125	80	time	time	NOUN
ijtc-1322	125	81	both	both	DET
ijtc-1322	125	82	breusch	breusch	NOUN
ijtc-1322	125	83	-	-	PUNCT
ijtc-1322	125	84	pagan	pagan	VERB
ijtc-1322	125	85	0.286929	0.286929	NUM
ijtc-1322	125	86	1.232070	1.232070	NUM
ijtc-1322	125	87	1.518999	1.518999	NUM
ijtc-1322	125	88	(	(	PUNCT
ijtc-1322	125	89	0.5922	0.5922	NUM
ijtc-1322	125	90	)	)	PUNCT
ijtc-1322	125	91	(	(	PUNCT
ijtc-1322	125	92	0.2670	0.2670	NUM
ijtc-1322	125	93	)	)	PUNCT
ijtc-1322	125	94	(	(	PUNCT
ijtc-1322	125	95	0.2178	0.2178	NUM
ijtc-1322	125	96	)	)	PUNCT
ijtc-1322	125	97	based	base	VERB
ijtc-1322	125	98	on	on	ADP
ijtc-1322	125	99	the	the	DET
ijtc-1322	125	100	results	result	NOUN
ijtc-1322	125	101	of	of	ADP
ijtc-1322	125	102	the	the	DET
ijtc-1322	125	103	test	test	NOUN
ijtc-1322	125	104	,	,	PUNCT
ijtc-1322	125	105	a	a	DET
ijtc-1322	125	106	cross	cross	ADJ
ijtc-1322	125	107	-	-	ADJ
ijtc-1322	125	108	section	section	ADJ
ijtc-1322	125	109	value	value	NOUN
ijtc-1322	125	110	of	of	ADP
ijtc-1322	125	111	0.286929	0.286929	NUM
ijtc-1322	125	112	is	be	AUX
ijtc-1322	125	113	obtained	obtain	VERB
ijtc-1322	125	114	with	with	ADP
ijtc-1322	125	115	a	a	DET
ijtc-1322	125	116	probability	probability	NOUN
ijtc-1322	125	117	of	of	ADP
ijtc-1322	125	118	0.5922	0.5922	NUM
ijtc-1322	125	119	(	(	PUNCT
ijtc-1322	125	120	more	more	ADJ
ijtc-1322	125	121	than	than	ADP
ijtc-1322	125	122	5	5	NUM
ijtc-1322	125	123	%	%	NOUN
ijtc-1322	125	124	)	)	PUNCT
ijtc-1322	125	125	.	.	PUNCT
ijtc-1322	126	1	since	since	SCONJ
ijtc-1322	126	2	the	the	DET
ijtc-1322	126	3	test	test	NOUN
ijtc-1322	126	4	model	model	NOUN
ijtc-1322	126	5	has	have	VERB
ijtc-1322	126	6	a	a	DET
ijtc-1322	126	7	statistical	statistical	ADJ
ijtc-1322	126	8	f	f	NOUN
ijtc-1322	126	9	-	-	PUNCT
ijtc-1322	126	10	probability	probability	NOUN
ijtc-1322	126	11	greater	great	ADJ
ijtc-1322	126	12	than	than	ADP
ijtc-1322	126	13	alpha	alpha	NOUN
ijtc-1322	126	14	0.05	0.05	NUM
ijtc-1322	126	15	,	,	PUNCT
ijtc-1322	126	16	the	the	DET
ijtc-1322	126	17	correct	correct	ADJ
ijtc-1322	126	18	model	model	NOUN
ijtc-1322	126	19	is	be	AUX
ijtc-1322	126	20	to	to	PART
ijtc-1322	126	21	use	use	VERB
ijtc-1322	126	22	the	the	DET
ijtc-1322	126	23	common	common	ADJ
ijtc-1322	126	24	effect	effect	NOUN
ijtc-1322	126	25	model	model	NOUN
ijtc-1322	126	26	.	.	PUNCT
ijtc-1322	127	1	hasil	hasil	PROPN
ijtc-1322	127	2	uji	uji	PROPN
ijtc-1322	127	3	common	common	ADJ
ijtc-1322	127	4	effects	effect	NOUN
ijtc-1322	127	5	from	from	ADP
ijtc-1322	127	6	the	the	DET
ijtc-1322	127	7	results	result	NOUN
ijtc-1322	127	8	of	of	ADP
ijtc-1322	127	9	the	the	DET
ijtc-1322	127	10	tests	test	NOUN
ijtc-1322	127	11	carried	carry	VERB
ijtc-1322	127	12	out	out	ADP
ijtc-1322	127	13	on	on	ADP
ijtc-1322	127	14	the	the	DET
ijtc-1322	127	15	chow	chow	PROPN
ijtc-1322	127	16	test	test	NOUN
ijtc-1322	127	17	,	,	PUNCT
ijtc-1322	127	18	the	the	DET
ijtc-1322	127	19	hausman	hausman	ADJ
ijtc-1322	127	20	test	test	NOUN
ijtc-1322	127	21	,	,	PUNCT
ijtc-1322	127	22	and	and	CCONJ
ijtc-1322	127	23	the	the	DET
ijtc-1322	127	24	lagrange	lagrange	NOUN
ijtc-1322	127	25	multiplier	multipli	ADJ
ijtc-1322	127	26	test	test	NOUN
ijtc-1322	127	27	above	above	ADV
ijtc-1322	127	28	,	,	PUNCT
ijtc-1322	127	29	it	it	PRON
ijtc-1322	127	30	is	be	AUX
ijtc-1322	127	31	possible	possible	ADJ
ijtc-1322	127	32	to	to	PART
ijtc-1322	127	33	identify	identify	VERB
ijtc-1322	127	34	and	and	CCONJ
ijtc-1322	127	35	select	select	VERB
ijtc-1322	127	36	the	the	DET
ijtc-1322	127	37	best	good	ADJ
ijtc-1322	127	38	model	model	NOUN
ijtc-1322	127	39	for	for	ADP
ijtc-1322	127	40	analysis	analysis	NOUN
ijtc-1322	127	41	.	.	PUNCT
ijtc-1322	128	1	the	the	DET
ijtc-1322	128	2	model	model	NOUN
ijtc-1322	128	3	used	use	VERB
ijtc-1322	128	4	is	be	AUX
ijtc-1322	128	5	the	the	DET
ijtc-1322	128	6	regression	regression	NOUN
ijtc-1322	128	7	of	of	ADP
ijtc-1322	128	8	the	the	DET
ijtc-1322	128	9	common	common	ADJ
ijtc-1322	128	10	effect	effect	NOUN
ijtc-1322	128	11	model	model	NOUN
ijtc-1322	128	12	.	.	PUNCT
ijtc-1322	129	1	table	table	NOUN
ijtc-1322	129	2	10	10	NUM
ijtc-1322	129	3	common	common	ADJ
ijtc-1322	129	4	effects	effect	NOUN
ijtc-1322	129	5	test	test	NOUN
ijtc-1322	129	6	results	result	VERB
ijtc-1322	129	7	dependent	dependent	ADJ
ijtc-1322	129	8	variable	variable	NOUN
ijtc-1322	129	9	:	:	PUNCT
ijtc-1322	129	10	sr	sr	PROPN
ijtc-1322	129	11	method	method	PROPN
ijtc-1322	129	12	:	:	PUNCT
ijtc-1322	129	13	panel	panel	NOUN
ijtc-1322	129	14	least	least	ADJ
ijtc-1322	129	15	squares	square	NOUN
ijtc-1322	129	16	date	date	NOUN
ijtc-1322	129	17	:	:	PUNCT
ijtc-1322	129	18	07/17/24	07/17/24	NUM
ijtc-1322	129	19	time	time	NOUN
ijtc-1322	129	20	:	:	PUNCT
ijtc-1322	129	21	11:24	11:24	NUM
ijtc-1322	129	22	sample	sample	NOUN
ijtc-1322	129	23	:	:	PUNCT
ijtc-1322	129	24	1	1	NUM
ijtc-1322	129	25	50	50	NUM
ijtc-1322	129	26	periods	period	NOUN
ijtc-1322	129	27	included	include	VERB
ijtc-1322	129	28	:	:	PUNCT
ijtc-1322	129	29	3	3	NUM
ijtc-1322	129	30	cross	cros	NOUN
ijtc-1322	129	31	-	-	NOUN
ijtc-1322	129	32	sections	section	NOUN
ijtc-1322	129	33	included	include	VERB
ijtc-1322	129	34	:	:	PUNCT
ijtc-1322	129	35	17	17	NUM
ijtc-1322	129	36	total	total	ADJ
ijtc-1322	129	37	panel	panel	NOUN
ijtc-1322	129	38	(	(	PUNCT
ijtc-1322	129	39	unbalanced	unbalanced	ADJ
ijtc-1322	129	40	)	)	PUNCT
ijtc-1322	129	41	observations	observation	NOUN
ijtc-1322	129	42	:	:	PUNCT
ijtc-1322	129	43	50	50	NUM
ijtc-1322	129	44	variable	variable	ADJ
ijtc-1322	129	45	coefficient	coefficient	NOUN
ijtc-1322	129	46	std	std	NOUN
ijtc-1322	129	47	.	.	NOUN
ijtc-1322	129	48	error	error	NOUN
ijtc-1322	129	49	t	t	NOUN
ijtc-1322	129	50	-	-	PUNCT
ijtc-1322	129	51	statistic	statistic	NOUN
ijtc-1322	129	52	prob	prob	NOUN
ijtc-1322	129	53	.	.	PUNCT
ijtc-1322	130	1	c	c	PROPN
ijtc-1322	130	2	-0.584179	-0.584179	PROPN
ijtc-1322	130	3	0.275014	0.275014	NUM
ijtc-1322	130	4	-2.124180	-2.124180	NOUN
ijtc-1322	130	5	0.0394	0.0394	NUM
ijtc-1322	130	6	cr	cr	NOUN
ijtc-1322	130	7	0.607502	0.607502	NUM
ijtc-1322	130	8	0.254084	0.254084	NUM
ijtc-1322	131	1	2.390951	2.390951	NUM
ijtc-1322	131	2	0.0213	0.0213	NUM
ijtc-1322	131	3	npm	npm	PROPN
ijtc-1322	131	4	0.282399	0.282399	NUM
ijtc-1322	131	5	0.040949	0.040949	NUM
ijtc-1322	131	6	6.896352	6.896352	NUM
ijtc-1322	131	7	0.0000	0.0000	NUM
ijtc-1322	131	8	der	der	NOUN
ijtc-1322	131	9	0.378801	0.378801	NUM
ijtc-1322	131	10	0.064373	0.064373	NUM
ijtc-1322	131	11	5.884449	5.884449	NUM
ijtc-1322	131	12	0.0000	0.0000	NUM
ijtc-1322	131	13	in	in	ADP
ijtc-1322	131	14	-0.124813	-0.124813	NOUN
ijtc-1322	131	15	0.038960	0.038960	NUM
ijtc-1322	131	16	-3.203594	-3.203594	NOUN
ijtc-1322	131	17	0.0026	0.0026	NUM
ijtc-1322	131	18	ir	ir	PROPN
ijtc-1322	131	19	-0.134356	-0.134356	VERB
ijtc-1322	131	20	0.049508	0.049508	NUM
ijtc-1322	131	21	-2.713843	-2.713843	NOUN
ijtc-1322	131	22	0.0095	0.0095	NUM
ijtc-1322	131	23	er	er	INTJ
ijtc-1322	131	24	-0.044421	-0.044421	NOUN
ijtc-1322	131	25	0.032456	0.032456	NUM
ijtc-1322	131	26	-1.368660	-1.368660	NOUN
ijtc-1322	132	1	0.1782	0.1782	NUM
ijtc-1322	132	2	r	r	NOUN
ijtc-1322	132	3	-	-	PUNCT
ijtc-1322	132	4	squared	square	VERB
ijtc-1322	132	5	0.847474	0.847474	NUM
ijtc-1322	132	6	mean	mean	NOUN
ijtc-1322	132	7	dependent	dependent	ADJ
ijtc-1322	132	8	var	var	NOUN
ijtc-1322	132	9	0.969200	0.969200	NUM
ijtc-1322	132	10	adjusted	adjusted	ADJ
ijtc-1322	132	11	r	r	NOUN
ijtc-1322	132	12	-	-	PUNCT
ijtc-1322	132	13	squared	square	VERB
ijtc-1322	132	14	0.826192	0.826192	NUM
ijtc-1322	132	15	s.d	s.d	PROPN
ijtc-1322	132	16	.	.	PUNCT
ijtc-1322	133	1	dependent	dependent	ADJ
ijtc-1322	133	2	var	var	NOUN
ijtc-1322	133	3	0.441865	0.441865	NUM
ijtc-1322	133	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	133	5	impact	impact	NOUN
ijtc-1322	133	6	of	of	ADP
ijtc-1322	133	7	internal	internal	ADJ
ijtc-1322	133	8	and	and	CCONJ
ijtc-1322	133	9	external	external	ADJ
ijtc-1322	133	10	factors	factor	NOUN
ijtc-1322	133	11	of	of	ADP
ijtc-1322	133	12	a	a	DET
ijtc-1322	133	13	company	company	NOUN
ijtc-1322	133	14	facing	face	VERB
ijtc-1322	133	15	the	the	DET
ijtc-1322	133	16	return	return	NOUN
ijtc-1322	133	17	of	of	ADP
ijtc-1322	133	18	the	the	DET
ijtc-1322	133	19	company	company	NOUN
ijtc-1322	133	20	with	with	ADP
ijtc-1322	133	21	a	a	DET
ijtc-1322	133	22	compas100	compas100	PROPN
ijtc-1322	133	23	indeks	indek	NOUN
ijtc-1322	133	24	noted	note	VERB
ijtc-1322	133	25	on	on	ADP
ijtc-1322	133	26	the	the	DET
ijtc-1322	133	27	indonesia	indonesia	PROPN
ijtc-1322	133	28	shipping	shipping	NOUN
ijtc-1322	133	29	borse	borse	PROPN
ijtc-1322	133	30	sinaga	sinaga	NOUN
ijtc-1322	133	31	and	and	CCONJ
ijtc-1322	133	32	rudianto	rudianto	VERB
ijtc-1322	133	33	702	702	NUM
ijtc-1322	133	34	|	|	CCONJ
ijtc-1322	133	35	ilomata	ilomata	NOUN
ijtc-1322	133	36	international	international	ADJ
ijtc-1322	133	37	journal	journal	NOUN
ijtc-1322	133	38	of	of	ADP
ijtc-1322	133	39	tax	tax	PROPN
ijtc-1322	133	40	&	&	CCONJ
ijtc-1322	133	41	accounting	accounting	PROPN
ijtc-1322	133	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	133	43	s.e	s.e	PROPN
ijtc-1322	133	44	.	.	PROPN
ijtc-1322	133	45	of	of	ADP
ijtc-1322	133	46	regression	regression	NOUN
ijtc-1322	133	47	0.184215	0.184215	NUM
ijtc-1322	133	48	akaike	akaike	ADJ
ijtc-1322	133	49	info	info	NOUN
ijtc-1322	133	50	criterion	criterion	NOUN
ijtc-1322	133	51	-0.416252	-0.416252	NOUN
ijtc-1322	133	52	sum	sum	PROPN
ijtc-1322	133	53	squared	square	VERB
ijtc-1322	133	54	resid	resid	VERB
ijtc-1322	133	55	1.459208	1.459208	NUM
ijtc-1322	133	56	schwarz	schwarz	PROPN
ijtc-1322	133	57	criterion	criterion	NOUN
ijtc-1322	133	58	-0.148569	-0.148569	PROPN
ijtc-1322	133	59	log	log	PROPN
ijtc-1322	133	60	likelihood	likelihood	NOUN
ijtc-1322	133	61	17.40629	17.40629	NUM
ijtc-1322	133	62	hannan	hannan	PROPN
ijtc-1322	133	63	-	-	PUNCT
ijtc-1322	133	64	quinn	quinn	PROPN
ijtc-1322	133	65	criter	criter	NOUN
ijtc-1322	133	66	.	.	PUNCT
ijtc-1322	134	1	-0.314316	-0.314316	PROPN
ijtc-1322	135	1	f	f	X
ijtc-1322	135	2	-	-	PUNCT
ijtc-1322	135	3	statistic	statistic	ADJ
ijtc-1322	135	4	39.81995	39.81995	NUM
ijtc-1322	135	5	durbin	durbin	ADJ
ijtc-1322	135	6	-	-	PUNCT
ijtc-1322	135	7	watson	watson	NOUN
ijtc-1322	135	8	stat	stat	PROPN
ijtc-1322	135	9	2.146680	2.146680	NUM
ijtc-1322	135	10	prob(f	prob(f	NOUN
ijtc-1322	135	11	-	-	PUNCT
ijtc-1322	135	12	statistic	statistic	NOUN
ijtc-1322	135	13	)	)	PUNCT
ijtc-1322	135	14	0.000000	0.000000	NUM
ijtc-1322	135	15	random	random	ADJ
ijtc-1322	135	16	effect	effect	NOUN
ijtc-1322	135	17	regression	regression	NOUN
ijtc-1322	135	18	model	model	NOUN
ijtc-1322	135	19	on	on	ADP
ijtc-1322	135	20	y	y	PROPN
ijtc-1322	135	21	:	:	PUNCT
ijtc-1322	135	22	sr	sr	PROPN
ijtc-1322	135	23	=	=	SYM
ijtc-1322	135	24	β0	β0	PROPN
ijtc-1322	135	25	+	+	CCONJ
ijtc-1322	135	26	β1cr	β1cr	PUNCT
ijtc-1322	135	27	+	+	NUM
ijtc-1322	135	28	β2npm	β2npm	NUM
ijtc-1322	135	29	+	+	SYM
ijtc-1322	135	30	β3der	β3der	PUNCT
ijtc-1322	136	1	+	+	CCONJ
ijtc-1322	136	2	β4	β4	VERB
ijtc-1322	136	3	in	in	ADP
ijtc-1322	136	4	+	+	CCONJ
ijtc-1322	136	5	β5ir	β5ir	PUNCT
ijtc-1322	137	1	+	+	PUNCT
ijtc-1322	137	2	β6er	β6er	PUNCT
ijtc-1322	137	3	+	+	CCONJ
ijtc-1322	137	4	𝜀	𝜀	X
ijtc-1322	137	5	sr	sr	X
ijtc-1322	137	6	=	=	PUNCT
ijtc-1322	137	7	-0.584179	-0.584179	PROPN
ijtc-1322	137	8	+	+	CCONJ
ijtc-1322	137	9	0.607502	0.607502	NUM
ijtc-1322	137	10	cr	cr	NOUN
ijtc-1322	137	11	+	+	CCONJ
ijtc-1322	137	12	0.282399	0.282399	NUM
ijtc-1322	137	13	npm	npm	NOUN
ijtc-1322	137	14	+	+	CCONJ
ijtc-1322	137	15	0.378801	0.378801	NUM
ijtc-1322	137	16	der	der	NOUN
ijtc-1322	137	17	+	+	CCONJ
ijtc-1322	137	18	-0.124813	-0.124813	NOUN
ijtc-1322	137	19	in	in	ADP
ijtc-1322	137	20	+	+	CCONJ
ijtc-1322	137	21	-0.134356	-0.134356	X
ijtc-1322	137	22	ir	ir	PROPN
ijtc-1322	138	1	+	+	X
ijtc-1322	138	2	-0.044421	-0.044421	X
ijtc-1322	139	1	er	er	INTJ
ijtc-1322	139	2	+	+	NUM
ijtc-1322	139	3	𝜀	𝜀	PROPN
ijtc-1322	139	4	notes	note	NOUN
ijtc-1322	139	5	:	:	PUNCT
ijtc-1322	139	6	β0	β0	NOUN
ijtc-1322	139	7	-	-	PUNCT
ijtc-1322	139	8	β6	β6	NOUN
ijtc-1322	139	9	=	=	SYM
ijtc-1322	139	10	coefiscient	coefiscient	ADJ
ijtc-1322	139	11	𝜀	𝜀	NOUN
ijtc-1322	139	12	=	=	SYM
ijtc-1322	139	13	standard	standard	ADJ
ijtc-1322	139	14	error	error	NOUN
ijtc-1322	139	15	1	1	NUM
ijtc-1322	139	16	.	.	PUNCT
ijtc-1322	140	1	the	the	DET
ijtc-1322	140	2	cr	cr	PROPN
ijtc-1322	140	3	variable	variable	PROPN
ijtc-1322	140	4	has	have	VERB
ijtc-1322	140	5	a	a	DET
ijtc-1322	140	6	probability	probability	NOUN
ijtc-1322	140	7	value	value	NOUN
ijtc-1322	140	8	of	of	ADP
ijtc-1322	140	9	0.0213	0.0213	NUM
ijtc-1322	140	10	<	<	X
ijtc-1322	140	11	0.05	0.05	NUM
ijtc-1322	140	12	;	;	PUNCT
ijtc-1322	140	13	this	this	PRON
ijtc-1322	140	14	shows	show	VERB
ijtc-1322	140	15	that	that	SCONJ
ijtc-1322	140	16	cr	cr	PROPN
ijtc-1322	140	17	has	have	VERB
ijtc-1322	140	18	a	a	DET
ijtc-1322	140	19	positive	positive	ADJ
ijtc-1322	140	20	effect	effect	NOUN
ijtc-1322	140	21	on	on	ADP
ijtc-1322	140	22	sr	sr	PROPN
ijtc-1322	140	23	;	;	PUNCT
ijtc-1322	140	24	if	if	SCONJ
ijtc-1322	140	25	cr	cr	NOUN
ijtc-1322	140	26	increases	increase	VERB
ijtc-1322	140	27	by	by	ADP
ijtc-1322	140	28	1	1	NUM
ijtc-1322	140	29	,	,	PUNCT
ijtc-1322	140	30	it	it	PRON
ijtc-1322	140	31	will	will	AUX
ijtc-1322	140	32	increase	increase	VERB
ijtc-1322	140	33	sr	sr	PROPN
ijtc-1322	140	34	by	by	ADP
ijtc-1322	140	35	0.607502	0.607502	NUM
ijtc-1322	140	36	,	,	PUNCT
ijtc-1322	140	37	so	so	SCONJ
ijtc-1322	140	38	it	it	PRON
ijtc-1322	140	39	can	can	AUX
ijtc-1322	140	40	be	be	AUX
ijtc-1322	140	41	concluded	conclude	VERB
ijtc-1322	140	42	that	that	SCONJ
ijtc-1322	140	43	hypothesis	hypothesis	NOUN
ijtc-1322	140	44	1	1	NUM
ijtc-1322	140	45	is	be	AUX
ijtc-1322	140	46	accepted	accept	VERB
ijtc-1322	140	47	.	.	PUNCT
ijtc-1322	141	1	2	2	X
ijtc-1322	141	2	.	.	X
ijtc-1322	141	3	the	the	DET
ijtc-1322	141	4	npm	npm	PROPN
ijtc-1322	141	5	variable	variable	ADJ
ijtc-1322	141	6	probability	probability	NOUN
ijtc-1322	141	7	value	value	NOUN
ijtc-1322	141	8	is	be	AUX
ijtc-1322	141	9	0.0000	0.0000	NUM
ijtc-1322	141	10	<	<	X
ijtc-1322	141	11	0.05	0.05	NUM
ijtc-1322	141	12	;	;	PUNCT
ijtc-1322	141	13	this	this	PRON
ijtc-1322	141	14	shows	show	VERB
ijtc-1322	141	15	that	that	SCONJ
ijtc-1322	141	16	npm	npm	PROPN
ijtc-1322	141	17	has	have	VERB
ijtc-1322	141	18	a	a	DET
ijtc-1322	141	19	positive	positive	ADJ
ijtc-1322	141	20	effect	effect	NOUN
ijtc-1322	141	21	on	on	ADP
ijtc-1322	141	22	sr	sr	PROPN
ijtc-1322	141	23	;	;	PUNCT
ijtc-1322	141	24	if	if	SCONJ
ijtc-1322	141	25	npm	npm	PROPN
ijtc-1322	141	26	increases	increase	VERB
ijtc-1322	141	27	by	by	ADP
ijtc-1322	141	28	1	1	NUM
ijtc-1322	141	29	,	,	PUNCT
ijtc-1322	141	30	it	it	PRON
ijtc-1322	141	31	will	will	AUX
ijtc-1322	141	32	increase	increase	VERB
ijtc-1322	141	33	sr	sr	PROPN
ijtc-1322	141	34	by	by	ADP
ijtc-1322	141	35	0.282399	0.282399	NUM
ijtc-1322	141	36	,	,	PUNCT
ijtc-1322	141	37	so	so	SCONJ
ijtc-1322	141	38	it	it	PRON
ijtc-1322	141	39	can	can	AUX
ijtc-1322	141	40	be	be	AUX
ijtc-1322	141	41	concluded	conclude	VERB
ijtc-1322	141	42	that	that	SCONJ
ijtc-1322	141	43	hypothesis	hypothesis	NOUN
ijtc-1322	141	44	2	2	NUM
ijtc-1322	141	45	is	be	AUX
ijtc-1322	141	46	accepted	accept	VERB
ijtc-1322	141	47	.	.	PUNCT
ijtc-1322	142	1	3	3	X
ijtc-1322	142	2	.	.	X
ijtc-1322	142	3	the	the	DET
ijtc-1322	142	4	der	der	ADJ
ijtc-1322	142	5	variable	variable	NOUN
ijtc-1322	142	6	has	have	VERB
ijtc-1322	142	7	a	a	DET
ijtc-1322	142	8	probability	probability	NOUN
ijtc-1322	142	9	value	value	NOUN
ijtc-1322	142	10	of	of	ADP
ijtc-1322	142	11	0.0000	0.0000	NUM
ijtc-1322	142	12	<	<	X
ijtc-1322	142	13	0.05	0.05	NUM
ijtc-1322	142	14	;	;	PUNCT
ijtc-1322	142	15	this	this	PRON
ijtc-1322	142	16	shows	show	VERB
ijtc-1322	142	17	that	that	SCONJ
ijtc-1322	142	18	der	der	NOUN
ijtc-1322	142	19	has	have	VERB
ijtc-1322	142	20	a	a	DET
ijtc-1322	142	21	positive	positive	ADJ
ijtc-1322	142	22	effect	effect	NOUN
ijtc-1322	142	23	on	on	ADP
ijtc-1322	142	24	sr	sr	PROPN
ijtc-1322	142	25	;	;	PUNCT
ijtc-1322	142	26	if	if	SCONJ
ijtc-1322	142	27	the	the	DET
ijtc-1322	142	28	der	der	NOUN
ijtc-1322	142	29	increases	increase	VERB
ijtc-1322	142	30	by	by	ADP
ijtc-1322	142	31	1	1	NUM
ijtc-1322	142	32	,	,	PUNCT
ijtc-1322	142	33	it	it	PRON
ijtc-1322	142	34	will	will	AUX
ijtc-1322	142	35	increase	increase	VERB
ijtc-1322	142	36	the	the	DET
ijtc-1322	142	37	sr	sr	PROPN
ijtc-1322	142	38	by	by	ADP
ijtc-1322	142	39	0.607502	0.607502	NUM
ijtc-1322	142	40	,	,	PUNCT
ijtc-1322	142	41	so	so	SCONJ
ijtc-1322	142	42	it	it	PRON
ijtc-1322	142	43	can	can	AUX
ijtc-1322	142	44	be	be	AUX
ijtc-1322	142	45	concluded	conclude	VERB
ijtc-1322	142	46	that	that	SCONJ
ijtc-1322	142	47	hypothesis	hypothesis	NOUN
ijtc-1322	142	48	3	3	NUM
ijtc-1322	142	49	is	be	AUX
ijtc-1322	142	50	accepted	accept	VERB
ijtc-1322	142	51	.	.	PUNCT
ijtc-1322	143	1	4	4	X
ijtc-1322	143	2	.	.	X
ijtc-1322	143	3	the	the	PRON
ijtc-1322	143	4	in	in	ADP
ijtc-1322	143	5	variable	variable	NOUN
ijtc-1322	143	6	has	have	VERB
ijtc-1322	143	7	a	a	DET
ijtc-1322	143	8	probability	probability	NOUN
ijtc-1322	143	9	value	value	NOUN
ijtc-1322	143	10	of	of	ADP
ijtc-1322	143	11	0.0026	0.0026	NUM
ijtc-1322	143	12	<	<	X
ijtc-1322	143	13	0.05	0.05	NUM
ijtc-1322	143	14	;	;	PUNCT
ijtc-1322	143	15	this	this	PRON
ijtc-1322	143	16	shows	show	VERB
ijtc-1322	143	17	that	that	SCONJ
ijtc-1322	143	18	in	in	ADP
ijtc-1322	143	19	hurts	hurt	NOUN
ijtc-1322	143	20	sr	sr	PROPN
ijtc-1322	143	21	,	,	PUNCT
ijtc-1322	143	22	if	if	SCONJ
ijtc-1322	143	23	in	in	ADP
ijtc-1322	143	24	increases	increase	NOUN
ijtc-1322	143	25	by	by	ADP
ijtc-1322	143	26	1	1	NUM
ijtc-1322	143	27	,	,	PUNCT
ijtc-1322	143	28	it	it	PRON
ijtc-1322	143	29	will	will	AUX
ijtc-1322	143	30	increase	increase	VERB
ijtc-1322	143	31	sr	sr	PROPN
ijtc-1322	143	32	by	by	ADP
ijtc-1322	143	33	-0.124813	-0.124813	NOUN
ijtc-1322	143	34	,	,	PUNCT
ijtc-1322	143	35	so	so	SCONJ
ijtc-1322	143	36	it	it	PRON
ijtc-1322	143	37	can	can	AUX
ijtc-1322	143	38	be	be	AUX
ijtc-1322	143	39	concluded	conclude	VERB
ijtc-1322	143	40	that	that	SCONJ
ijtc-1322	143	41	hypothesis	hypothesis	NOUN
ijtc-1322	143	42	4	4	NUM
ijtc-1322	143	43	is	be	AUX
ijtc-1322	143	44	accepted	accept	VERB
ijtc-1322	143	45	.	.	PUNCT
ijtc-1322	144	1	5	5	X
ijtc-1322	144	2	.	.	X
ijtc-1322	144	3	the	the	DET
ijtc-1322	144	4	ir	ir	PROPN
ijtc-1322	144	5	variable	variable	ADJ
ijtc-1322	144	6	probability	probability	NOUN
ijtc-1322	144	7	value	value	NOUN
ijtc-1322	144	8	is	be	AUX
ijtc-1322	144	9	0.0095	0.0095	NUM
ijtc-1322	144	10	<	<	X
ijtc-1322	144	11	0.05	0.05	NUM
ijtc-1322	144	12	;	;	PUNCT
ijtc-1322	144	13	this	this	PRON
ijtc-1322	144	14	shows	show	VERB
ijtc-1322	144	15	that	that	SCONJ
ijtc-1322	144	16	ir	ir	PROPN
ijtc-1322	144	17	hurts	hurt	VERB
ijtc-1322	144	18	sr	sr	PROPN
ijtc-1322	144	19	;	;	PUNCT
ijtc-1322	144	20	if	if	SCONJ
ijtc-1322	144	21	ir	ir	PROPN
ijtc-1322	144	22	increases	increase	VERB
ijtc-1322	144	23	by	by	ADP
ijtc-1322	144	24	1	1	NUM
ijtc-1322	144	25	,	,	PUNCT
ijtc-1322	144	26	it	it	PRON
ijtc-1322	144	27	will	will	AUX
ijtc-1322	144	28	increase	increase	VERB
ijtc-1322	144	29	sr	sr	PROPN
ijtc-1322	144	30	by	by	ADP
ijtc-1322	144	31	-0.134356	-0.134356	NOUN
ijtc-1322	144	32	,	,	PUNCT
ijtc-1322	144	33	so	so	SCONJ
ijtc-1322	144	34	it	it	PRON
ijtc-1322	144	35	can	can	AUX
ijtc-1322	144	36	be	be	AUX
ijtc-1322	144	37	concluded	conclude	VERB
ijtc-1322	144	38	that	that	SCONJ
ijtc-1322	144	39	hypothesis	hypothesis	NOUN
ijtc-1322	144	40	5	5	NUM
ijtc-1322	144	41	is	be	AUX
ijtc-1322	144	42	accepted	accept	VERB
ijtc-1322	144	43	.	.	PUNCT
ijtc-1322	145	1	6	6	X
ijtc-1322	145	2	.	.	X
ijtc-1322	145	3	the	the	DET
ijtc-1322	145	4	er	er	INTJ
ijtc-1322	145	5	variable	variable	NOUN
ijtc-1322	145	6	has	have	VERB
ijtc-1322	145	7	a	a	DET
ijtc-1322	145	8	probability	probability	NOUN
ijtc-1322	145	9	value	value	NOUN
ijtc-1322	145	10	of	of	ADP
ijtc-1322	145	11	0.1782	0.1782	NUM
ijtc-1322	145	12	<	<	X
ijtc-1322	145	13	0.05	0.05	NUM
ijtc-1322	145	14	;	;	PUNCT
ijtc-1322	145	15	this	this	PRON
ijtc-1322	145	16	shows	show	VERB
ijtc-1322	145	17	that	that	SCONJ
ijtc-1322	145	18	er	er	INTJ
ijtc-1322	145	19	hurts	hurt	VERB
ijtc-1322	145	20	sr	sr	PROPN
ijtc-1322	145	21	;	;	PUNCT
ijtc-1322	145	22	if	if	SCONJ
ijtc-1322	145	23	the	the	DET
ijtc-1322	145	24	er	er	INTJ
ijtc-1322	145	25	increases	increase	NOUN
ijtc-1322	145	26	by	by	ADP
ijtc-1322	145	27	1	1	NUM
ijtc-1322	145	28	,	,	PUNCT
ijtc-1322	145	29	it	it	PRON
ijtc-1322	145	30	will	will	AUX
ijtc-1322	145	31	increase	increase	VERB
ijtc-1322	145	32	the	the	DET
ijtc-1322	145	33	sr	sr	PROPN
ijtc-1322	145	34	by	by	ADP
ijtc-1322	145	35	-0.44421	-0.44421	NOUN
ijtc-1322	145	36	,	,	PUNCT
ijtc-1322	145	37	so	so	SCONJ
ijtc-1322	145	38	it	it	PRON
ijtc-1322	145	39	can	can	AUX
ijtc-1322	145	40	be	be	AUX
ijtc-1322	145	41	concluded	conclude	VERB
ijtc-1322	145	42	that	that	SCONJ
ijtc-1322	145	43	hypothesis	hypothesis	NOUN
ijtc-1322	145	44	6	6	NUM
ijtc-1322	145	45	is	be	AUX
ijtc-1322	145	46	rejected	reject	VERB
ijtc-1322	145	47	.	.	PUNCT
ijtc-1322	146	1	7	7	X
ijtc-1322	146	2	.	.	X
ijtc-1322	146	3	the	the	DET
ijtc-1322	146	4	f	f	NOUN
ijtc-1322	146	5	-	-	PUNCT
ijtc-1322	146	6	test	test	NOUN
ijtc-1322	146	7	is	be	AUX
ijtc-1322	146	8	used	use	VERB
ijtc-1322	146	9	to	to	PART
ijtc-1322	146	10	determine	determine	VERB
ijtc-1322	146	11	whether	whether	SCONJ
ijtc-1322	146	12	the	the	DET
ijtc-1322	146	13	variables	variable	NOUN
ijtc-1322	146	14	used	use	VERB
ijtc-1322	146	15	together	together	ADV
ijtc-1322	146	16	affect	affect	VERB
ijtc-1322	146	17	the	the	DET
ijtc-1322	146	18	dependent	dependent	ADJ
ijtc-1322	146	19	variable	variable	NOUN
ijtc-1322	146	20	.	.	PUNCT
ijtc-1322	147	1	based	base	VERB
ijtc-1322	147	2	on	on	ADP
ijtc-1322	147	3	the	the	DET
ijtc-1322	147	4	above	above	ADJ
ijtc-1322	147	5	results	result	NOUN
ijtc-1322	147	6	,	,	PUNCT
ijtc-1322	147	7	a	a	DET
ijtc-1322	147	8	statistical	statistical	ADJ
ijtc-1322	147	9	f	f	NOUN
ijtc-1322	147	10	of	of	ADP
ijtc-1322	147	11	39.81995	39.81995	NUM
ijtc-1322	147	12	was	be	AUX
ijtc-1322	147	13	obtained	obtain	VERB
ijtc-1322	147	14	with	with	ADP
ijtc-1322	147	15	a	a	DET
ijtc-1322	147	16	statistical	statistical	ADJ
ijtc-1322	147	17	probability	probability	NOUN
ijtc-1322	147	18	of	of	ADP
ijtc-1322	147	19	0.00000	0.00000	NUM
ijtc-1322	147	20	<	<	X
ijtc-1322	147	21	α	α	PROPN
ijtc-1322	147	22	5	5	NUM
ijtc-1322	147	23	%	%	NOUN
ijtc-1322	147	24	,	,	PUNCT
ijtc-1322	147	25	meaning	mean	VERB
ijtc-1322	147	26	ho	ho	PROPN
ijtc-1322	147	27	was	be	AUX
ijtc-1322	147	28	rejected	reject	VERB
ijtc-1322	147	29	.	.	PUNCT
ijtc-1322	148	1	the	the	DET
ijtc-1322	148	2	independent	independent	ADJ
ijtc-1322	148	3	variables	variable	NOUN
ijtc-1322	148	4	,	,	PUNCT
ijtc-1322	148	5	namely	namely	ADV
ijtc-1322	148	6	cr	cr	PROPN
ijtc-1322	148	7	,	,	PUNCT
ijtc-1322	148	8	npm	npm	PROPN
ijtc-1322	148	9	,	,	PUNCT
ijtc-1322	148	10	der	der	NOUN
ijtc-1322	148	11	,	,	PUNCT
ijtc-1322	148	12	in	in	ADP
ijtc-1322	148	13	,	,	PUNCT
ijtc-1322	148	14	ir	ir	INTJ
ijtc-1322	148	15	,	,	PUNCT
ijtc-1322	148	16	and	and	CCONJ
ijtc-1322	148	17	er	er	INTJ
ijtc-1322	148	18	,	,	PUNCT
ijtc-1322	148	19	together	together	ADV
ijtc-1322	148	20	have	have	VERB
ijtc-1322	148	21	a	a	DET
ijtc-1322	148	22	significant	significant	ADJ
ijtc-1322	148	23	effect	effect	NOUN
ijtc-1322	148	24	on	on	ADP
ijtc-1322	148	25	the	the	DET
ijtc-1322	148	26	dependent	dependent	ADJ
ijtc-1322	148	27	variable	variable	NOUN
ijtc-1322	148	28	,	,	PUNCT
ijtc-1322	148	29	namely	namely	ADV
ijtc-1322	148	30	sr	sr	PROPN
ijtc-1322	148	31	.	.	PUNCT
ijtc-1322	149	1	hypothesis	hypothesis	NOUN
ijtc-1322	149	2	9	9	NUM
ijtc-1322	149	3	is	be	AUX
ijtc-1322	149	4	accepted	accept	VERB
ijtc-1322	149	5	.	.	PUNCT
ijtc-1322	150	1	8	8	X
ijtc-1322	150	2	.	.	PUNCT
ijtc-1322	151	1	the	the	DET
ijtc-1322	151	2	regression	regression	NOUN
ijtc-1322	151	3	results	result	VERB
ijtc-1322	151	4	above	above	ADP
ijtc-1322	151	5	show	show	VERB
ijtc-1322	151	6	the	the	DET
ijtc-1322	151	7	value	value	NOUN
ijtc-1322	151	8	of	of	ADP
ijtc-1322	151	9	the	the	DET
ijtc-1322	151	10	adjusted	adjust	VERB
ijtc-1322	151	11	coefficient	coefficient	NOUN
ijtc-1322	151	12	r2	r2	NOUN
ijtc-1322	151	13	of	of	ADP
ijtc-1322	151	14	0.826192	0.826192	NUM
ijtc-1322	151	15	,	,	PUNCT
ijtc-1322	151	16	which	which	PRON
ijtc-1322	151	17	means	mean	VERB
ijtc-1322	151	18	that	that	SCONJ
ijtc-1322	151	19	the	the	DET
ijtc-1322	151	20	independent	independent	ADJ
ijtc-1322	151	21	variables	variable	NOUN
ijtc-1322	151	22	cr	cr	PROPN
ijtc-1322	151	23	,	,	PUNCT
ijtc-1322	151	24	npm	npm	PROPN
ijtc-1322	151	25	,	,	PUNCT
ijtc-1322	151	26	der	der	NOUN
ijtc-1322	151	27	,	,	PUNCT
ijtc-1322	151	28	in	in	ADP
ijtc-1322	151	29	,	,	PUNCT
ijtc-1322	151	30	ir	ir	INTJ
ijtc-1322	151	31	,	,	PUNCT
ijtc-1322	151	32	and	and	CCONJ
ijtc-1322	151	33	er	er	INTJ
ijtc-1322	151	34	can	can	AUX
ijtc-1322	151	35	explain	explain	VERB
ijtc-1322	151	36	the	the	DET
ijtc-1322	151	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	151	38	impact	impact	NOUN
ijtc-1322	151	39	of	of	ADP
ijtc-1322	151	40	internal	internal	ADJ
ijtc-1322	151	41	and	and	CCONJ
ijtc-1322	151	42	external	external	ADJ
ijtc-1322	151	43	factors	factor	NOUN
ijtc-1322	151	44	of	of	ADP
ijtc-1322	151	45	a	a	DET
ijtc-1322	151	46	company	company	NOUN
ijtc-1322	151	47	facing	face	VERB
ijtc-1322	151	48	the	the	DET
ijtc-1322	151	49	return	return	NOUN
ijtc-1322	151	50	of	of	ADP
ijtc-1322	151	51	the	the	DET
ijtc-1322	151	52	company	company	NOUN
ijtc-1322	151	53	with	with	ADP
ijtc-1322	151	54	a	a	DET
ijtc-1322	151	55	compas100	compas100	PROPN
ijtc-1322	151	56	indeks	indek	NOUN
ijtc-1322	151	57	noted	note	VERB
ijtc-1322	151	58	on	on	ADP
ijtc-1322	151	59	the	the	DET
ijtc-1322	151	60	indonesia	indonesia	PROPN
ijtc-1322	151	61	shipping	shipping	NOUN
ijtc-1322	151	62	borse	borse	PROPN
ijtc-1322	151	63	sinaga	sinaga	NOUN
ijtc-1322	151	64	and	and	CCONJ
ijtc-1322	151	65	rudianto	rudianto	VERB
ijtc-1322	151	66	703	703	NUM
ijtc-1322	151	67	|	|	ADV
ijtc-1322	151	68	ilomata	ilomata	PROPN
ijtc-1322	151	69	international	international	ADJ
ijtc-1322	151	70	journal	journal	NOUN
ijtc-1322	151	71	of	of	ADP
ijtc-1322	151	72	tax	tax	PROPN
ijtc-1322	151	73	&	&	CCONJ
ijtc-1322	151	74	accounting	account	VERB
ijtc-1322	151	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	151	76	dependent	dependent	ADJ
ijtc-1322	151	77	variable	variable	NOUN
ijtc-1322	151	78	,	,	PUNCT
ijtc-1322	151	79	namely	namely	ADV
ijtc-1322	151	80	sr	sr	PROPN
ijtc-1322	151	81	,	,	PUNCT
ijtc-1322	151	82	of	of	ADP
ijtc-1322	151	83	82.6	82.6	NUM
ijtc-1322	151	84	%	%	NOUN
ijtc-1322	151	85	.	.	PUNCT
ijtc-1322	152	1	at	at	ADP
ijtc-1322	152	2	the	the	DET
ijtc-1322	152	3	same	same	ADJ
ijtc-1322	152	4	time	time	NOUN
ijtc-1322	152	5	,	,	PUNCT
ijtc-1322	152	6	the	the	DET
ijtc-1322	152	7	remaining	remain	VERB
ijtc-1322	152	8	17.4	17.4	NUM
ijtc-1322	152	9	%	%	NOUN
ijtc-1322	152	10	is	be	AUX
ijtc-1322	152	11	explained	explain	VERB
ijtc-1322	152	12	by	by	ADP
ijtc-1322	152	13	other	other	ADJ
ijtc-1322	152	14	variables	variable	NOUN
ijtc-1322	152	15	outside	outside	ADP
ijtc-1322	152	16	the	the	DET
ijtc-1322	152	17	model	model	NOUN
ijtc-1322	152	18	.	.	PUNCT
ijtc-1322	153	1	hypothesis	hypothesis	NOUN
ijtc-1322	153	2	test	test	NOUN
ijtc-1322	153	3	results	result	NOUN
ijtc-1322	153	4	test	test	VERB
ijtc-1322	153	5	f	f	PROPN
ijtc-1322	153	6	influence	influence	NOUN
ijtc-1322	153	7	of	of	ADP
ijtc-1322	153	8	internal	internal	ADJ
ijtc-1322	153	9	factors	factor	NOUN
ijtc-1322	153	10	on	on	ADP
ijtc-1322	153	11	stock	stock	NOUN
ijtc-1322	153	12	returns	return	NOUN
ijtc-1322	153	13	table	table	NOUN
ijtc-1322	153	14	11	11	NUM
ijtc-1322	153	15	.	.	PUNCT
ijtc-1322	154	1	test	test	NOUN
ijtc-1322	154	2	results	result	VERB
ijtc-1322	154	3	f	f	PROPN
ijtc-1322	154	4	influence	influence	NOUN
ijtc-1322	154	5	of	of	ADP
ijtc-1322	154	6	internal	internal	ADJ
ijtc-1322	154	7	factors	factor	NOUN
ijtc-1322	154	8	on	on	ADP
ijtc-1322	154	9	stock	stock	NOUN
ijtc-1322	154	10	returns	return	NOUN
ijtc-1322	154	11	model	model	NOUN
ijtc-1322	154	12	sum	sum	NOUN
ijtc-1322	154	13	of	of	ADP
ijtc-1322	154	14	squares	square	NOUN
ijtc-1322	154	15	df	df	PROPN
ijtc-1322	154	16	mean	mean	PROPN
ijtc-1322	154	17	square	square	PROPN
ijtc-1322	154	18	f	f	PROPN
ijtc-1322	154	19	sig	sig	PROPN
ijtc-1322	154	20	.	.	PROPN
ijtc-1322	154	21	1	1	NUM
ijtc-1322	154	22	regression	regression	NOUN
ijtc-1322	154	23	2893.404	2893.404	PROPN
ijtc-1322	154	24	3	3	NUM
ijtc-1322	154	25	964.468	964.468	NUM
ijtc-1322	154	26	9.388	9.388	NUM
ijtc-1322	154	27	.000b	.000b	PROPN
ijtc-1322	154	28	residual	residual	ADJ
ijtc-1322	154	29	4725.803	4725.803	NUM
ijtc-1322	154	30	46	46	NUM
ijtc-1322	154	31	102.735	102.735	NUM
ijtc-1322	154	32	total	total	ADJ
ijtc-1322	154	33	7619.207	7619.207	NOUN
ijtc-1322	154	34	49	49	NUM
ijtc-1322	154	35	the	the	DET
ijtc-1322	154	36	anova	anova	PROPN
ijtc-1322	154	37	analysis	analysis	NOUN
ijtc-1322	154	38	shows	show	VERB
ijtc-1322	154	39	a	a	DET
ijtc-1322	154	40	significant	significant	ADJ
ijtc-1322	154	41	influence	influence	NOUN
ijtc-1322	154	42	of	of	ADP
ijtc-1322	154	43	the	the	DET
ijtc-1322	154	44	internal	internal	ADJ
ijtc-1322	154	45	factor	factor	NOUN
ijtc-1322	154	46	on	on	ADP
ijtc-1322	154	47	the	the	DET
ijtc-1322	154	48	dependent	dependent	ADJ
ijtc-1322	154	49	variable	variable	NOUN
ijtc-1322	154	50	y.	y.	NOUN
ijtc-1322	155	1	the	the	DET
ijtc-1322	155	2	regression	regression	NOUN
ijtc-1322	155	3	model	model	NOUN
ijtc-1322	155	4	that	that	PRON
ijtc-1322	155	5	has	have	AUX
ijtc-1322	155	6	been	be	AUX
ijtc-1322	155	7	constructed	construct	VERB
ijtc-1322	155	8	indicates	indicate	VERB
ijtc-1322	155	9	that	that	SCONJ
ijtc-1322	155	10	the	the	DET
ijtc-1322	155	11	variables	variable	NOUN
ijtc-1322	155	12	x1	x1	PROPN
ijtc-1322	155	13	,	,	PUNCT
ijtc-1322	155	14	x2	x2	PROPN
ijtc-1322	155	15	,	,	PUNCT
ijtc-1322	155	16	and	and	CCONJ
ijtc-1322	155	17	x3	x3	VERB
ijtc-1322	155	18	together	together	ADV
ijtc-1322	155	19	make	make	VERB
ijtc-1322	155	20	a	a	DET
ijtc-1322	155	21	significant	significant	ADJ
ijtc-1322	155	22	contribution	contribution	NOUN
ijtc-1322	155	23	to	to	ADP
ijtc-1322	155	24	the	the	DET
ijtc-1322	155	25	variability	variability	NOUN
ijtc-1322	155	26	y	y	PROPN
ijtc-1322	155	27	,	,	PUNCT
ijtc-1322	155	28	with	with	ADP
ijtc-1322	155	29	a	a	DET
ijtc-1322	155	30	f	f	NOUN
ijtc-1322	155	31	value	value	NOUN
ijtc-1322	155	32	of	of	ADP
ijtc-1322	155	33	9,388	9,388	NUM
ijtc-1322	155	34	and	and	CCONJ
ijtc-1322	155	35	a	a	DET
ijtc-1322	155	36	significance	significance	NOUN
ijtc-1322	155	37	of	of	ADP
ijtc-1322	155	38	less	less	ADJ
ijtc-1322	155	39	than	than	ADP
ijtc-1322	155	40	0.001	0.001	NUM
ijtc-1322	155	41	(	(	PUNCT
ijtc-1322	155	42	p	p	X
ijtc-1322	155	43	<	<	X
ijtc-1322	155	44	0.001	0.001	NUM
ijtc-1322	155	45	)	)	PUNCT
ijtc-1322	155	46	.	.	PUNCT
ijtc-1322	156	1	in	in	ADP
ijtc-1322	156	2	this	this	DET
ijtc-1322	156	3	context	context	NOUN
ijtc-1322	156	4	,	,	PUNCT
ijtc-1322	156	5	internal	internal	ADJ
ijtc-1322	156	6	factors	factor	NOUN
ijtc-1322	156	7	such	such	ADJ
ijtc-1322	156	8	as	as	ADP
ijtc-1322	156	9	the	the	DET
ijtc-1322	156	10	current	current	ADJ
ijtc-1322	156	11	ratio	ratio	NOUN
ijtc-1322	156	12	(	(	PUNCT
ijtc-1322	156	13	cr	cr	PROPN
ijtc-1322	156	14	)	)	PUNCT
ijtc-1322	156	15	,	,	PUNCT
ijtc-1322	156	16	the	the	DET
ijtc-1322	156	17	net	net	ADJ
ijtc-1322	156	18	profit	profit	NOUN
ijtc-1322	156	19	margin	margin	NOUN
ijtc-1322	156	20	(	(	PUNCT
ijtc-1322	156	21	npm	npm	PROPN
ijtc-1322	156	22	)	)	PUNCT
ijtc-1322	156	23	,	,	PUNCT
ijtc-1322	156	24	and	and	CCONJ
ijtc-1322	156	25	the	the	DET
ijtc-1322	156	26	debt	debt	NOUN
ijtc-1322	156	27	to	to	ADP
ijtc-1322	156	28	equity	equity	NOUN
ijtc-1322	156	29	ratio	ratio	NOUN
ijtc-1322	156	30	(	(	PUNCT
ijtc-1322	156	31	der	der	NOUN
ijtc-1322	156	32	)	)	PUNCT
ijtc-1322	156	33	play	play	VERB
ijtc-1322	156	34	an	an	DET
ijtc-1322	156	35	important	important	ADJ
ijtc-1322	156	36	role	role	NOUN
ijtc-1322	156	37	in	in	ADP
ijtc-1322	156	38	explaining	explain	VERB
ijtc-1322	156	39	variations	variation	NOUN
ijtc-1322	156	40	in	in	ADP
ijtc-1322	156	41	y.	y.	PROPN
ijtc-1322	156	42	the	the	DET
ijtc-1322	156	43	current	current	ADJ
ijtc-1322	156	44	ratio	ratio	NOUN
ijtc-1322	156	45	(	(	PUNCT
ijtc-1322	156	46	cr	cr	NOUN
ijtc-1322	156	47	)	)	PUNCT
ijtc-1322	156	48	describes	describe	VERB
ijtc-1322	156	49	a	a	DET
ijtc-1322	156	50	company	company	NOUN
ijtc-1322	156	51	's	's	PART
ijtc-1322	156	52	ability	ability	NOUN
ijtc-1322	156	53	to	to	PART
ijtc-1322	156	54	meet	meet	VERB
ijtc-1322	156	55	short	short	ADJ
ijtc-1322	156	56	-	-	PUNCT
ijtc-1322	156	57	term	term	NOUN
ijtc-1322	156	58	obligations	obligation	NOUN
ijtc-1322	156	59	,	,	PUNCT
ijtc-1322	156	60	the	the	DET
ijtc-1322	156	61	net	net	ADJ
ijtc-1322	156	62	profit	profit	NOUN
ijtc-1322	156	63	margin	margin	NOUN
ijtc-1322	156	64	(	(	PUNCT
ijtc-1322	156	65	nps	nps	PROPN
ijtc-1322	156	66	)	)	PUNCT
ijtc-1322	156	67	reflects	reflect	VERB
ijtc-1322	156	68	efficiency	efficiency	NOUN
ijtc-1322	156	69	in	in	ADP
ijtc-1322	156	70	generating	generate	VERB
ijtc-1322	156	71	net	net	ADJ
ijtc-1322	156	72	profits	profit	NOUN
ijtc-1322	156	73	,	,	PUNCT
ijtc-1322	156	74	and	and	CCONJ
ijtc-1322	156	75	the	the	DET
ijtc-1322	156	76	debt	debt	NOUN
ijtc-1322	156	77	to	to	ADP
ijtc-1322	156	78	equity	equity	NOUN
ijtc-1322	156	79	ration	ration	NOUN
ijtc-1322	156	80	(	(	PUNCT
ijtc-1322	156	81	der	der	NOUN
ijtc-1322	156	82	)	)	PUNCT
ijtc-1322	156	83	,	,	PUNCT
ijtc-1322	156	84	indicates	indicate	VERB
ijtc-1322	156	85	the	the	DET
ijtc-1322	156	86	degree	degree	NOUN
ijtc-1322	156	87	of	of	ADP
ijtc-1322	156	88	company	company	NOUN
ijtc-1322	156	89	dependence	dependence	NOUN
ijtc-1322	156	90	on	on	ADP
ijtc-1322	156	91	the	the	DET
ijtc-1322	156	92	source	source	NOUN
ijtc-1322	156	93	of	of	ADP
ijtc-1322	156	94	loan	loan	NOUN
ijtc-1322	156	95	funds	fund	NOUN
ijtc-1322	156	96	compared	compare	VERB
ijtc-1322	156	97	to	to	ADP
ijtc-1322	156	98	own	own	ADJ
ijtc-1322	156	99	capital	capital	NOUN
ijtc-1322	156	100	.	.	PUNCT
ijtc-1322	157	1	the	the	DET
ijtc-1322	157	2	combination	combination	NOUN
ijtc-1322	157	3	of	of	ADP
ijtc-1322	157	4	these	these	DET
ijtc-1322	157	5	factors	factor	NOUN
ijtc-1322	157	6	provides	provide	VERB
ijtc-1322	157	7	a	a	DET
ijtc-1322	157	8	comprehensive	comprehensive	ADJ
ijtc-1322	157	9	insight	insight	NOUN
ijtc-1322	157	10	related	relate	VERB
ijtc-1322	157	11	to	to	ADP
ijtc-1322	157	12	the	the	DET
ijtc-1322	157	13	performance	performance	NOUN
ijtc-1322	157	14	and	and	CCONJ
ijtc-1322	157	15	internal	internal	ADJ
ijtc-1322	157	16	financial	financial	ADJ
ijtc-1322	157	17	conditions	condition	NOUN
ijtc-1322	157	18	of	of	ADP
ijtc-1322	157	19	the	the	DET
ijtc-1322	157	20	company	company	NOUN
ijtc-1322	157	21	,	,	PUNCT
ijtc-1322	157	22	which	which	PRON
ijtc-1322	157	23	influences	influence	VERB
ijtc-1322	157	24	the	the	DET
ijtc-1322	157	25	variable	variable	ADJ
ijtc-1322	157	26	y	y	PROPN
ijtc-1322	157	27	in	in	ADP
ijtc-1322	157	28	the	the	DET
ijtc-1322	157	29	regression	regression	NOUN
ijtc-1322	157	30	analysis	analysis	NOUN
ijtc-1322	157	31	of	of	ADP
ijtc-1322	157	32	this	this	DET
ijtc-1322	157	33	7	7	NUM
ijtc-1322	157	34	accepted	accept	VERB
ijtc-1322	157	35	hypothesis	hypothesis	NOUN
ijtc-1322	157	36	.	.	PUNCT
ijtc-1322	158	1	table	table	NOUN
ijtc-1322	158	2	12	12	NUM
ijtc-1322	158	3	.	.	PUNCT
ijtc-1322	159	1	results	result	NOUN
ijtc-1322	159	2	of	of	ADP
ijtc-1322	159	3	the	the	DET
ijtc-1322	159	4	f	f	NOUN
ijtc-1322	159	5	-	-	PUNCT
ijtc-1322	159	6	test	test	NOUN
ijtc-1322	159	7	internal	internal	ADJ
ijtc-1322	159	8	factor	factor	NOUN
ijtc-1322	159	9	impact	impact	NOUN
ijtc-1322	159	10	on	on	ADP
ijtc-1322	159	11	share	share	NOUN
ijtc-1322	159	12	return	return	NOUN
ijtc-1322	159	13	model	model	NOUN
ijtc-1322	159	14	sum	sum	NOUN
ijtc-1322	159	15	of	of	ADP
ijtc-1322	159	16	squares	square	NOUN
ijtc-1322	159	17	df	df	PROPN
ijtc-1322	159	18	mean	mean	PROPN
ijtc-1322	159	19	square	square	PROPN
ijtc-1322	159	20	f	f	PROPN
ijtc-1322	159	21	sig	sig	PROPN
ijtc-1322	159	22	.	.	PROPN
ijtc-1322	159	23	1	1	NUM
ijtc-1322	159	24	regression	regression	NOUN
ijtc-1322	159	25	1665.453	1665.453	NUM
ijtc-1322	159	26	3	3	NUM
ijtc-1322	159	27	555.151	555.151	NUM
ijtc-1322	159	28	4.289	4.289	NUM
ijtc-1322	159	29	.009b	.009b	NOUN
ijtc-1322	159	30	residual	residual	ADJ
ijtc-1322	159	31	5953.754	5953.754	NUM
ijtc-1322	159	32	46	46	NUM
ijtc-1322	159	33	129.429	129.429	NUM
ijtc-1322	159	34	total	total	ADJ
ijtc-1322	159	35	7619.207	7619.207	NOUN
ijtc-1322	159	36	49	49	NUM
ijtc-1322	159	37	the	the	DET
ijtc-1322	159	38	results	result	NOUN
ijtc-1322	159	39	of	of	ADP
ijtc-1322	159	40	anova	anova	PROPN
ijtc-1322	159	41	analysis	analysis	NOUN
ijtc-1322	159	42	in	in	ADP
ijtc-1322	159	43	table	table	NOUN
ijtc-1322	159	44	12	12	NUM
ijtc-1322	159	45	show	show	NOUN
ijtc-1322	159	46	that	that	SCONJ
ijtc-1322	159	47	internal	internal	ADJ
ijtc-1322	159	48	factors	factor	NOUN
ijtc-1322	159	49	have	have	VERB
ijtc-1322	159	50	a	a	DET
ijtc-1322	159	51	significant	significant	ADJ
ijtc-1322	159	52	influence	influence	NOUN
ijtc-1322	159	53	on	on	ADP
ijtc-1322	159	54	share	share	NOUN
ijtc-1322	159	55	returns	return	NOUN
ijtc-1322	159	56	.	.	PUNCT
ijtc-1322	160	1	the	the	DET
ijtc-1322	160	2	built	build	VERB
ijtc-1322	160	3	regression	regression	NOUN
ijtc-1322	160	4	model	model	NOUN
ijtc-1322	160	5	indicates	indicate	VERB
ijtc-1322	160	6	that	that	SCONJ
ijtc-1322	160	7	the	the	DET
ijtc-1322	160	8	variables	variable	NOUN
ijtc-1322	160	9	x4	x4	PROPN
ijtc-1322	160	10	(	(	PUNCT
ijtc-1322	160	11	inflation	inflation	NOUN
ijtc-1322	160	12	)	)	PUNCT
ijtc-1322	160	13	,	,	PUNCT
ijtc-1322	160	14	x5	x5	PROPN
ijtc-1322	160	15	(	(	PUNCT
ijtc-1322	160	16	interest	interest	NOUN
ijtc-1322	160	17	rate	rate	NOUN
ijtc-1322	160	18	)	)	PUNCT
ijtc-1322	160	19	,	,	PUNCT
ijtc-1322	160	20	and	and	CCONJ
ijtc-1322	160	21	x6	x6	PROPN
ijtc-1322	160	22	(	(	PUNCT
ijtc-1322	160	23	exchange	exchange	NOUN
ijtc-1322	160	24	rate	rate	NOUN
ijtc-1322	160	25	)	)	PUNCT
ijtc-1322	160	26	together	together	ADV
ijtc-1322	160	27	make	make	VERB
ijtc-1322	160	28	a	a	DET
ijtc-1322	160	29	significant	significant	ADJ
ijtc-1322	160	30	contribution	contribution	NOUN
ijtc-1322	160	31	to	to	ADP
ijtc-1322	160	32	the	the	DET
ijtc-1322	160	33	variability	variability	NOUN
ijtc-1322	160	34	of	of	ADP
ijtc-1322	160	35	share	share	NOUN
ijtc-1322	160	36	return	return	NOUN
ijtc-1322	160	37	.	.	PUNCT
ijtc-1322	161	1	the	the	DET
ijtc-1322	161	2	obtained	obtain	VERB
ijtc-1322	161	3	f	f	PROPN
ijtc-1322	161	4	value	value	NOUN
ijtc-1322	161	5	is	be	AUX
ijtc-1322	161	6	4.289	4.289	NUM
ijtc-1322	161	7	with	with	ADP
ijtc-1322	161	8	a	a	DET
ijtc-1322	161	9	significance	significance	NOUN
ijtc-1322	161	10	rate	rate	NOUN
ijtc-1322	161	11	of	of	ADP
ijtc-1322	161	12	0.009	0.009	NUM
ijtc-1322	161	13	.	.	PUNCT
ijtc-1322	162	1	since	since	SCONJ
ijtc-1322	162	2	this	this	DET
ijtc-1322	162	3	significance	significance	NOUN
ijtc-1322	162	4	value	value	NOUN
ijtc-1322	162	5	is	be	AUX
ijtc-1322	162	6	less	less	ADJ
ijtc-1322	162	7	than	than	ADP
ijtc-1322	162	8	0.05	0.05	NUM
ijtc-1322	162	9	,	,	PUNCT
ijtc-1322	162	10	we	we	PRON
ijtc-1322	162	11	can	can	AUX
ijtc-1322	162	12	conclude	conclude	VERB
ijtc-1322	162	13	that	that	SCONJ
ijtc-1322	162	14	there	there	PRON
ijtc-1322	162	15	is	be	VERB
ijtc-1322	162	16	a	a	DET
ijtc-1322	162	17	significant	significant	ADJ
ijtc-1322	162	18	influence	influence	NOUN
ijtc-1322	162	19	of	of	ADP
ijtc-1322	162	20	the	the	DET
ijtc-1322	162	21	variables	variable	NOUN
ijtc-1322	162	22	x4	x4	PROPN
ijtc-1322	162	23	,	,	PUNCT
ijtc-1322	162	24	x5	x5	NOUN
ijtc-1322	162	25	,	,	PUNCT
ijtc-1322	162	26	and	and	CCONJ
ijtc-1322	162	27	x6	x6	NOUN
ijtc-1322	162	28	on	on	ADP
ijtc-1322	162	29	the	the	DET
ijtc-1322	162	30	return	return	NOUN
ijtc-1322	162	31	on	on	ADP
ijtc-1322	162	32	shares	share	NOUN
ijtc-1322	162	33	of	of	ADP
ijtc-1322	162	34	the	the	DET
ijtc-1322	162	35	accepted	accepted	ADJ
ijtc-1322	162	36	hypothesis	hypothesis	NOUN
ijtc-1322	162	37	8.based	8.base	VERB
ijtc-1322	162	38	on	on	ADP
ijtc-1322	162	39	the	the	DET
ijtc-1322	162	40	tests	test	NOUN
ijtc-1322	162	41	that	that	PRON
ijtc-1322	162	42	have	have	AUX
ijtc-1322	162	43	been	be	AUX
ijtc-1322	162	44	carried	carry	VERB
ijtc-1322	162	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	162	46	impact	impact	NOUN
ijtc-1322	162	47	of	of	ADP
ijtc-1322	162	48	internal	internal	ADJ
ijtc-1322	162	49	and	and	CCONJ
ijtc-1322	162	50	external	external	ADJ
ijtc-1322	162	51	factors	factor	NOUN
ijtc-1322	162	52	of	of	ADP
ijtc-1322	162	53	a	a	DET
ijtc-1322	162	54	company	company	NOUN
ijtc-1322	162	55	facing	face	VERB
ijtc-1322	162	56	the	the	DET
ijtc-1322	162	57	return	return	NOUN
ijtc-1322	162	58	of	of	ADP
ijtc-1322	162	59	the	the	DET
ijtc-1322	162	60	company	company	NOUN
ijtc-1322	162	61	with	with	ADP
ijtc-1322	162	62	a	a	DET
ijtc-1322	162	63	compas100	compas100	PROPN
ijtc-1322	162	64	indeks	indek	NOUN
ijtc-1322	162	65	noted	note	VERB
ijtc-1322	162	66	on	on	ADP
ijtc-1322	162	67	the	the	DET
ijtc-1322	162	68	indonesia	indonesia	PROPN
ijtc-1322	162	69	shipping	shipping	NOUN
ijtc-1322	162	70	borse	borse	NOUN
ijtc-1322	162	71	sinaga	sinaga	NOUN
ijtc-1322	162	72	and	and	CCONJ
ijtc-1322	162	73	rudianto	rudianto	VERB
ijtc-1322	162	74	704	704	NUM
ijtc-1322	162	75	|	|	ADV
ijtc-1322	162	76	ilomata	ilomata	NOUN
ijtc-1322	162	77	international	international	ADJ
ijtc-1322	162	78	journal	journal	NOUN
ijtc-1322	162	79	of	of	ADP
ijtc-1322	162	80	tax	tax	PROPN
ijtc-1322	162	81	&	&	CCONJ
ijtc-1322	162	82	accounting	accounting	NOUN
ijtc-1322	162	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	162	84	out	out	ADV
ijtc-1322	162	85	,	,	PUNCT
ijtc-1322	162	86	the	the	DET
ijtc-1322	162	87	probability	probability	NOUN
ijtc-1322	162	88	value	value	NOUN
ijtc-1322	162	89	of	of	ADP
ijtc-1322	162	90	the	the	DET
ijtc-1322	162	91	cr	cr	PROPN
ijtc-1322	162	92	is	be	AUX
ijtc-1322	162	93	0.0213	0.0213	NUM
ijtc-1322	162	94	which	which	PRON
ijtc-1322	162	95	is	be	AUX
ijtc-1322	162	96	smaller	small	ADJ
ijtc-1322	162	97	than	than	ADP
ijtc-1322	162	98	0.05	0.05	NUM
ijtc-1322	162	99	,	,	PUNCT
ijtc-1322	162	100	indicating	indicate	VERB
ijtc-1322	162	101	that	that	SCONJ
ijtc-1322	162	102	the	the	DET
ijtc-1322	162	103	cr	cr	PROPN
ijtc-1322	162	104	has	have	VERB
ijtc-1322	162	105	a	a	DET
ijtc-1322	162	106	significant	significant	ADJ
ijtc-1322	162	107	positive	positive	ADJ
ijtc-1322	162	108	effect	effect	NOUN
ijtc-1322	162	109	on	on	ADP
ijtc-1322	162	110	the	the	DET
ijtc-1322	162	111	sr	sr	PROPN
ijtc-1322	162	112	.	.	PUNCT
ijtc-1322	163	1	this	this	PRON
ijtc-1322	163	2	means	mean	VERB
ijtc-1322	163	3	that	that	SCONJ
ijtc-1322	163	4	if	if	SCONJ
ijtc-1322	163	5	the	the	DET
ijtc-1322	163	6	cr	cr	PROPN
ijtc-1322	163	7	rises	rise	VERB
ijtc-1322	163	8	1	1	NUM
ijtc-1322	163	9	unit	unit	NOUN
ijtc-1322	163	10	,	,	PUNCT
ijtc-1322	163	11	the	the	DET
ijtc-1322	163	12	sr	sr	PROPN
ijtc-1322	163	13	will	will	AUX
ijtc-1322	163	14	increase	increase	VERB
ijtc-1322	163	15	by	by	ADP
ijtc-1322	163	16	0.607502	0.607502	NUM
ijtc-1322	163	17	.	.	PUNCT
ijtc-1322	164	1	thus	thus	ADV
ijtc-1322	164	2	,	,	PUNCT
ijtc-1322	164	3	hypothesis	hypothesis	NOUN
ijtc-1322	164	4	1	1	NUM
ijtc-1322	164	5	is	be	AUX
ijtc-1322	164	6	accepted	accept	VERB
ijtc-1322	164	7	.	.	PUNCT
ijtc-1322	165	1	this	this	PRON
ijtc-1322	165	2	indicates	indicate	VERB
ijtc-1322	165	3	that	that	SCONJ
ijtc-1322	165	4	the	the	DET
ijtc-1322	165	5	current	current	ADJ
ijtc-1322	165	6	ratio	ratio	NOUN
ijtc-1322	165	7	(	(	PUNCT
ijtc-1322	165	8	cr	cr	NOUN
ijtc-1322	165	9	)	)	PUNCT
ijtc-1322	165	10	affects	affect	VERB
ijtc-1322	165	11	the	the	DET
ijtc-1322	165	12	return	return	NOUN
ijtc-1322	165	13	on	on	ADP
ijtc-1322	165	14	shares	share	NOUN
ijtc-1322	165	15	in	in	ADP
ijtc-1322	165	16	coal	coal	NOUN
ijtc-1322	165	17	companies	company	NOUN
ijtc-1322	165	18	listed	list	VERB
ijtc-1322	165	19	on	on	ADP
ijtc-1322	165	20	the	the	DET
ijtc-1322	165	21	compass100	compass100	PROPN
ijtc-1322	165	22	index	index	NOUN
ijtc-1322	165	23	on	on	ADP
ijtc-1322	165	24	the	the	DET
ijtc-1322	165	25	indonesian	indonesian	ADJ
ijtc-1322	165	26	stock	stock	PROPN
ijtc-1322	165	27	exchange	exchange	PROPN
ijtc-1322	165	28	.	.	PUNCT
ijtc-1322	166	1	the	the	DET
ijtc-1322	166	2	npm	npm	PROPN
ijtc-1322	166	3	variable	variable	PROPN
ijtc-1322	166	4	shows	show	VERB
ijtc-1322	166	5	a	a	DET
ijtc-1322	166	6	probability	probability	NOUN
ijtc-1322	166	7	value	value	NOUN
ijtc-1322	166	8	of	of	ADP
ijtc-1322	166	9	0.0000	0.0000	NUM
ijtc-1322	166	10	smaller	small	ADJ
ijtc-1322	166	11	than	than	ADP
ijtc-1322	166	12	0.05	0.05	NUM
ijtc-1322	166	13	,	,	PUNCT
ijtc-1322	166	14	indicating	indicate	VERB
ijtc-1322	166	15	that	that	SCONJ
ijtc-1322	166	16	npm	npm	PROPN
ijtc-1322	166	17	has	have	VERB
ijtc-1322	166	18	a	a	DET
ijtc-1322	166	19	significant	significant	ADJ
ijtc-1322	166	20	positive	positive	ADJ
ijtc-1322	166	21	effect	effect	NOUN
ijtc-1322	166	22	on	on	ADP
ijtc-1322	166	23	sr	sr	PROPN
ijtc-1322	166	24	.	.	PUNCT
ijtc-1322	167	1	this	this	PRON
ijtc-1322	167	2	means	mean	VERB
ijtc-1322	167	3	that	that	SCONJ
ijtc-1322	167	4	if	if	SCONJ
ijtc-1322	167	5	npm	npm	PROPN
ijtc-1322	167	6	rises	rise	VERB
ijtc-1322	167	7	1	1	NUM
ijtc-1322	167	8	unit	unit	NOUN
ijtc-1322	167	9	,	,	PUNCT
ijtc-1322	167	10	sr	sr	PROPN
ijtc-1322	167	11	will	will	AUX
ijtc-1322	167	12	increase	increase	VERB
ijtc-1322	167	13	by	by	ADP
ijtc-1322	167	14	0.282399	0.282399	NUM
ijtc-1322	167	15	.	.	PUNCT
ijtc-1322	168	1	thus	thus	ADV
ijtc-1322	168	2	,	,	PUNCT
ijtc-1322	168	3	the	the	DET
ijtc-1322	168	4	hypothesis	hypothesis	NOUN
ijtc-1322	168	5	2	2	NUM
ijtc-1322	168	6	is	be	AUX
ijtc-1322	168	7	accepted	accept	VERB
ijtc-1322	168	8	.	.	PUNCT
ijtc-1322	169	1	this	this	PRON
ijtc-1322	169	2	indicates	indicate	VERB
ijtc-1322	169	3	that	that	SCONJ
ijtc-1322	169	4	coal	coal	NOUN
ijtc-1322	169	5	companies	company	NOUN
ijtc-1322	169	6	listed	list	VERB
ijtc-1322	169	7	in	in	ADP
ijtc-1322	169	8	the	the	DET
ijtc-1322	169	9	compass	compass	ADJ
ijtc-1322	169	10	100	100	NUM
ijtc-1322	169	11	index	index	NOUN
ijtc-1322	169	12	have	have	VERB
ijtc-1322	169	13	significant	significant	ADJ
ijtc-1322	169	14	positive	positive	ADJ
ijtc-1322	169	15	influence	influence	NOUN
ijtc-1322	169	16	of	of	ADP
ijtc-1322	169	17	npm	npm	PROPN
ijtc-1322	169	18	on	on	ADP
ijtc-1322	169	19	stock	stock	NOUN
ijtc-1322	169	20	returns	return	NOUN
ijtc-1322	169	21	.	.	PUNCT
ijtc-1322	170	1	the	the	DET
ijtc-1322	170	2	der	der	ADJ
ijtc-1322	170	3	variable	variable	NOUN
ijtc-1322	170	4	indicates	indicate	VERB
ijtc-1322	170	5	a	a	DET
ijtc-1322	170	6	probability	probability	NOUN
ijtc-1322	170	7	value	value	NOUN
ijtc-1322	170	8	of	of	ADP
ijtc-1322	170	9	0.000	0.000	NUM
ijtc-1322	170	10	smaller	small	ADJ
ijtc-1322	170	11	than	than	ADP
ijtc-1322	170	12	0.05	0.05	NUM
ijtc-1322	170	13	,	,	PUNCT
ijtc-1322	170	14	suggesting	suggest	VERB
ijtc-1322	170	15	that	that	SCONJ
ijtc-1322	170	16	the	the	DET
ijtc-1322	170	17	der	der	NOUN
ijtc-1322	170	18	has	have	VERB
ijtc-1322	170	19	a	a	DET
ijtc-1322	170	20	positive	positive	ADJ
ijtc-1322	170	21	effect	effect	NOUN
ijtc-1322	170	22	significantly	significantly	ADV
ijtc-1322	170	23	on	on	ADP
ijtc-1322	170	24	sr	sr	PROPN
ijtc-1322	170	25	.	.	PUNCT
ijtc-1322	171	1	this	this	PRON
ijtc-1322	171	2	means	mean	VERB
ijtc-1322	171	3	if	if	SCONJ
ijtc-1322	171	4	the	the	DET
ijtc-1322	171	5	der	der	NOUN
ijtc-1322	171	6	rises	rise	VERB
ijtc-1322	171	7	one	one	NUM
ijtc-1322	171	8	unit	unit	NOUN
ijtc-1322	171	9	,	,	PUNCT
ijtc-1322	171	10	the	the	DET
ijtc-1322	171	11	sr	sr	PROPN
ijtc-1322	171	12	will	will	AUX
ijtc-1322	171	13	rise	rise	VERB
ijtc-1322	171	14	by	by	ADP
ijtc-1322	171	15	0.378801	0.378801	NUM
ijtc-1322	171	16	.	.	PUNCT
ijtc-1322	172	1	thus	thus	ADV
ijtc-1322	172	2	the	the	DET
ijtc-1322	172	3	hypothetic	hypothetic	ADJ
ijtc-1322	172	4	3	3	NUM
ijtc-1322	172	5	is	be	AUX
ijtc-1322	172	6	acceptable	acceptable	ADJ
ijtc-1322	172	7	.	.	PUNCT
ijtc-1322	173	1	it	it	PRON
ijtc-1322	173	2	shows	show	VERB
ijtc-1322	173	3	that	that	SCONJ
ijtc-1322	173	4	the	the	DET
ijtc-1322	173	5	debt	debt	NOUN
ijtc-1322	173	6	to	to	ADP
ijtc-1322	173	7	equity	equity	NOUN
ijtc-1322	173	8	ratio	ratio	NOUN
ijtc-1322	173	9	(	(	PUNCT
ijtc-1322	173	10	der	der	NOUN
ijtc-1322	173	11	)	)	PUNCT
ijtc-1322	173	12	has	have	VERB
ijtc-1322	173	13	significant	significant	ADJ
ijtc-1322	173	14	positive	positive	ADJ
ijtc-1322	173	15	impact	impact	NOUN
ijtc-1322	173	16	on	on	ADP
ijtc-1322	173	17	the	the	DET
ijtc-1322	173	18	share	share	NOUN
ijtc-1322	173	19	returns	return	NOUN
ijtc-1322	173	20	of	of	ADP
ijtc-1322	173	21	coal	coal	NOUN
ijtc-1322	173	22	firms	firm	NOUN
ijtc-1322	173	23	listed	list	VERB
ijtc-1322	173	24	on	on	ADP
ijtc-1322	173	25	the	the	DET
ijtc-1322	173	26	compasso	compasso	ADJ
ijtc-1322	173	27	100	100	NUM
ijtc-1322	173	28	index	index	NOUN
ijtc-1322	173	29	on	on	ADP
ijtc-1322	173	30	the	the	DET
ijtc-1322	173	31	indonesian	indonesian	ADJ
ijtc-1322	173	32	stock	stock	PROPN
ijtc-1322	173	33	exchange	exchange	PROPN
ijtc-1322	173	34	.	.	PUNCT
ijtc-1322	174	1	the	the	DET
ijtc-1322	174	2	in	in	ADP
ijtc-1322	174	3	variable	variable	NOUN
ijtc-1322	174	4	shows	show	VERB
ijtc-1322	174	5	a	a	DET
ijtc-1322	174	6	probability	probability	NOUN
ijtc-1322	174	7	value	value	NOUN
ijtc-1322	174	8	of	of	ADP
ijtc-1322	174	9	0.0026	0.0026	NUM
ijtc-1322	174	10	smaller	small	ADJ
ijtc-1322	174	11	than	than	ADP
ijtc-1322	174	12	0.05	0.05	NUM
ijtc-1322	174	13	,	,	PUNCT
ijtc-1322	174	14	indicating	indicate	VERB
ijtc-1322	174	15	that	that	SCONJ
ijtc-1322	174	16	the	the	DET
ijtc-1322	174	17	in	in	NOUN
ijtc-1322	174	18	has	have	VERB
ijtc-1322	174	19	a	a	DET
ijtc-1322	174	20	significant	significant	ADJ
ijtc-1322	174	21	negative	negative	ADJ
ijtc-1322	174	22	effect	effect	NOUN
ijtc-1322	174	23	on	on	ADP
ijtc-1322	174	24	the	the	DET
ijtc-1322	174	25	sr	sr	PROPN
ijtc-1322	174	26	.	.	PUNCT
ijtc-1322	175	1	this	this	PRON
ijtc-1322	175	2	means	mean	VERB
ijtc-1322	175	3	that	that	SCONJ
ijtc-1322	175	4	if	if	SCONJ
ijtc-1322	175	5	the	the	DET
ijtc-1322	175	6	in	in	ADP
ijtc-1322	175	7	rises	rise	NOUN
ijtc-1322	175	8	1	1	NUM
ijtc-1322	175	9	unit	unit	NOUN
ijtc-1322	175	10	,	,	PUNCT
ijtc-1322	175	11	the	the	DET
ijtc-1322	175	12	sr	sr	PROPN
ijtc-1322	175	13	will	will	AUX
ijtc-1322	175	14	decrease	decrease	VERB
ijtc-1322	175	15	by	by	ADP
ijtc-1322	175	16	0.124813	0.124813	NUM
ijtc-1322	175	17	.	.	PUNCT
ijtc-1322	176	1	thus	thus	ADV
ijtc-1322	176	2	,	,	PUNCT
ijtc-1322	176	3	hypothesis	hypothesis	NOUN
ijtc-1322	176	4	4	4	NUM
ijtc-1322	176	5	is	be	AUX
ijtc-1322	176	6	accepted	accept	VERB
ijtc-1322	176	7	.	.	PUNCT
ijtc-1322	177	1	this	this	PRON
ijtc-1322	177	2	indicates	indicate	VERB
ijtc-1322	177	3	that	that	SCONJ
ijtc-1322	177	4	inflation	inflation	NOUN
ijtc-1322	177	5	has	have	VERB
ijtc-1322	177	6	a	a	DET
ijtc-1322	177	7	significant	significant	ADJ
ijtc-1322	177	8	negative	negative	ADJ
ijtc-1322	177	9	impact	impact	NOUN
ijtc-1322	177	10	on	on	ADP
ijtc-1322	177	11	the	the	DET
ijtc-1322	177	12	share	share	NOUN
ijtc-1322	177	13	returns	return	NOUN
ijtc-1322	177	14	of	of	ADP
ijtc-1322	177	15	coal	coal	NOUN
ijtc-1322	177	16	companies	company	NOUN
ijtc-1322	177	17	listed	list	VERB
ijtc-1322	177	18	on	on	ADP
ijtc-1322	177	19	the	the	DET
ijtc-1322	177	20	compass100	compass100	PROPN
ijtc-1322	177	21	index	index	NOUN
ijtc-1322	177	22	on	on	ADP
ijtc-1322	177	23	the	the	DET
ijtc-1322	177	24	indonesian	indonesian	ADJ
ijtc-1322	177	25	stock	stock	PROPN
ijtc-1322	177	26	exchange	exchange	PROPN
ijtc-1322	177	27	.	.	PUNCT
ijtc-1322	178	1	the	the	DET
ijtc-1322	178	2	ir	ir	PROPN
ijtc-1322	178	3	variable	variable	PROPN
ijtc-1322	178	4	shows	show	VERB
ijtc-1322	178	5	a	a	DET
ijtc-1322	178	6	probability	probability	NOUN
ijtc-1322	178	7	value	value	NOUN
ijtc-1322	178	8	of	of	ADP
ijtc-1322	178	9	0.0095	0.0095	NUM
ijtc-1322	178	10	that	that	PRON
ijtc-1322	178	11	is	be	AUX
ijtc-1322	178	12	less	less	ADJ
ijtc-1322	178	13	than	than	ADP
ijtc-1322	178	14	0.05	0.05	NUM
ijtc-1322	178	15	,	,	PUNCT
ijtc-1322	178	16	indicating	indicate	VERB
ijtc-1322	178	17	that	that	SCONJ
ijtc-1322	178	18	the	the	DET
ijtc-1322	178	19	ir	ir	PROPN
ijtc-1322	178	20	has	have	VERB
ijtc-1322	178	21	an	an	DET
ijtc-1322	178	22	significant	significant	ADJ
ijtc-1322	178	23	negative	negative	ADJ
ijtc-1322	178	24	effect	effect	NOUN
ijtc-1322	178	25	on	on	ADP
ijtc-1322	178	26	the	the	DET
ijtc-1322	178	27	sr	sr	PROPN
ijtc-1322	178	28	.	.	PUNCT
ijtc-1322	179	1	this	this	PRON
ijtc-1322	179	2	means	mean	VERB
ijtc-1322	179	3	that	that	SCONJ
ijtc-1322	179	4	if	if	SCONJ
ijtc-1322	179	5	the	the	DET
ijtc-1322	179	6	ir	ir	PROPN
ijtc-1322	179	7	rises	rise	VERB
ijtc-1322	179	8	1	1	NUM
ijtc-1322	179	9	unit	unit	NOUN
ijtc-1322	179	10	,	,	PUNCT
ijtc-1322	179	11	the	the	DET
ijtc-1322	179	12	sr	sr	PROPN
ijtc-1322	179	13	will	will	AUX
ijtc-1322	179	14	decrease	decrease	VERB
ijtc-1322	179	15	by	by	ADP
ijtc-1322	179	16	0.134356	0.134356	NUM
ijtc-1322	179	17	.	.	PUNCT
ijtc-1322	180	1	thus	thus	ADV
ijtc-1322	180	2	,	,	PUNCT
ijtc-1322	180	3	hypothesis	hypothesis	NOUN
ijtc-1322	180	4	5	5	NUM
ijtc-1322	180	5	is	be	AUX
ijtc-1322	180	6	accepted	accept	VERB
ijtc-1322	180	7	.	.	PUNCT
ijtc-1322	181	1	this	this	PRON
ijtc-1322	181	2	indicates	indicate	VERB
ijtc-1322	181	3	that	that	SCONJ
ijtc-1322	181	4	interest	interest	NOUN
ijtc-1322	181	5	rates	rate	NOUN
ijtc-1322	181	6	have	have	VERB
ijtc-1322	181	7	a	a	DET
ijtc-1322	181	8	significant	significant	ADJ
ijtc-1322	181	9	negative	negative	ADJ
ijtc-1322	181	10	impact	impact	NOUN
ijtc-1322	181	11	on	on	ADP
ijtc-1322	181	12	the	the	DET
ijtc-1322	181	13	share	share	NOUN
ijtc-1322	181	14	returns	return	NOUN
ijtc-1322	181	15	of	of	ADP
ijtc-1322	181	16	coal	coal	NOUN
ijtc-1322	181	17	companies	company	NOUN
ijtc-1322	181	18	listed	list	VERB
ijtc-1322	181	19	on	on	ADP
ijtc-1322	181	20	the	the	DET
ijtc-1322	181	21	compass100	compass100	PROPN
ijtc-1322	181	22	index	index	NOUN
ijtc-1322	181	23	on	on	ADP
ijtc-1322	181	24	the	the	DET
ijtc-1322	181	25	indonesian	indonesian	ADJ
ijtc-1322	181	26	stock	stock	PROPN
ijtc-1322	181	27	exchange	exchange	PROPN
ijtc-1322	181	28	.	.	PUNCT
ijtc-1322	182	1	the	the	DET
ijtc-1322	182	2	er	er	INTJ
ijtc-1322	182	3	variable	variable	NOUN
ijtc-1322	182	4	shows	show	VERB
ijtc-1322	182	5	a	a	DET
ijtc-1322	182	6	probability	probability	NOUN
ijtc-1322	182	7	value	value	NOUN
ijtc-1322	182	8	of	of	ADP
ijtc-1322	182	9	0.1782	0.1782	NUM
ijtc-1322	182	10	greater	great	ADJ
ijtc-1322	182	11	than	than	ADP
ijtc-1322	182	12	0.05	0.05	NUM
ijtc-1322	182	13	,	,	PUNCT
ijtc-1322	182	14	indicating	indicate	VERB
ijtc-1322	182	15	that	that	SCONJ
ijtc-1322	182	16	er	er	INTJ
ijtc-1322	182	17	has	have	VERB
ijtc-1322	182	18	no	no	DET
ijtc-1322	182	19	significant	significant	ADJ
ijtc-1322	182	20	influence	influence	NOUN
ijtc-1322	182	21	on	on	ADP
ijtc-1322	182	22	sr	sr	PROPN
ijtc-1322	182	23	.	.	PUNCT
ijtc-1322	183	1	this	this	PRON
ijtc-1322	183	2	means	mean	VERB
ijtc-1322	183	3	hypothesis	hypothesis	NOUN
ijtc-1322	183	4	6	6	NUM
ijtc-1322	183	5	is	be	AUX
ijtc-1322	183	6	rejected	reject	VERB
ijtc-1322	183	7	.	.	PUNCT
ijtc-1322	184	1	this	this	PRON
ijtc-1322	184	2	suggests	suggest	VERB
ijtc-1322	184	3	that	that	SCONJ
ijtc-1322	184	4	changes	change	NOUN
ijtc-1322	184	5	in	in	ADP
ijtc-1322	184	6	exchange	exchange	NOUN
ijtc-1322	184	7	rates	rate	NOUN
ijtc-1322	184	8	have	have	VERB
ijtc-1322	184	9	no	no	DET
ijtc-1322	184	10	significant	significant	ADJ
ijtc-1322	184	11	influence	influence	NOUN
ijtc-1322	184	12	on	on	ADP
ijtc-1322	184	13	share	share	NOUN
ijtc-1322	184	14	returns	return	NOUN
ijtc-1322	184	15	in	in	ADP
ijtc-1322	184	16	coal	coal	NOUN
ijtc-1322	184	17	companies	company	NOUN
ijtc-1322	184	18	listed	list	VERB
ijtc-1322	184	19	on	on	ADP
ijtc-1322	184	20	the	the	DET
ijtc-1322	184	21	compass100	compass100	PROPN
ijtc-1322	184	22	index	index	NOUN
ijtc-1322	184	23	on	on	ADP
ijtc-1322	184	24	the	the	DET
ijtc-1322	184	25	indonesian	indonesian	ADJ
ijtc-1322	184	26	stock	stock	PROPN
ijtc-1322	184	27	exchange	exchange	PROPN
ijtc-1322	184	28	.	.	PUNCT
ijtc-1322	185	1	the	the	DET
ijtc-1322	185	2	regression	regression	NOUN
ijtc-1322	185	3	model	model	NOUN
ijtc-1322	185	4	that	that	PRON
ijtc-1322	185	5	has	have	AUX
ijtc-1322	185	6	been	be	AUX
ijtc-1322	185	7	constructed	construct	VERB
ijtc-1322	185	8	indicates	indicate	VERB
ijtc-1322	185	9	that	that	SCONJ
ijtc-1322	185	10	the	the	DET
ijtc-1322	185	11	current	current	ADJ
ijtc-1322	185	12	ratio	ratio	NOUN
ijtc-1322	185	13	variables	variable	NOUN
ijtc-1322	185	14	(	(	PUNCT
ijtc-1322	185	15	cr	cr	NOUN
ijtc-1322	185	16	)	)	PUNCT
ijtc-1322	185	17	,	,	PUNCT
ijtc-1322	185	18	net	net	ADJ
ijtc-1322	185	19	profit	profit	NOUN
ijtc-1322	185	20	margin	margin	NOUN
ijtc-1322	185	21	(	(	PUNCT
ijtc-1322	185	22	npm	npm	PROPN
ijtc-1322	185	23	)	)	PUNCT
ijtc-1322	185	24	,	,	PUNCT
ijtc-1322	185	25	and	and	CCONJ
ijtc-1322	185	26	debt	debt	NOUN
ijtc-1322	185	27	to	to	ADP
ijtc-1322	185	28	equity	equity	NOUN
ijtc-1322	185	29	ratio	ratio	NOUN
ijtc-1322	185	30	(	(	PUNCT
ijtc-1322	185	31	der	der	NOUN
ijtc-1322	185	32	)	)	PUNCT
ijtc-1322	185	33	together	together	ADV
ijtc-1322	185	34	contribute	contribute	VERB
ijtc-1322	185	35	significantly	significantly	ADV
ijtc-1322	185	36	to	to	ADP
ijtc-1322	185	37	the	the	DET
ijtc-1322	185	38	variability	variability	NOUN
ijtc-1322	185	39	of	of	ADP
ijtc-1322	185	40	the	the	DET
ijtc-1322	185	41	share	share	NOUN
ijtc-1322	185	42	return	return	NOUN
ijtc-1322	185	43	,	,	PUNCT
ijtc-1322	185	44	with	with	ADP
ijtc-1322	185	45	a	a	DET
ijtc-1322	185	46	value	value	NOUN
ijtc-1322	185	47	of	of	ADP
ijtc-1322	185	48	f	f	PROPN
ijtc-1322	185	49	of	of	ADP
ijtc-1322	185	50	9.388	9.388	NUM
ijtc-1322	185	51	and	and	CCONJ
ijtc-1322	185	52	a	a	DET
ijtc-1322	185	53	significance	significance	NOUN
ijtc-1322	185	54	of	of	ADP
ijtc-1322	185	55	less	less	ADJ
ijtc-1322	185	56	than	than	ADP
ijtc-1322	185	57	0.001	0.001	NUM
ijtc-1322	185	58	(	(	PUNCT
ijtc-1322	185	59	p	p	X
ijtc-1322	185	60	<	<	X
ijtc-1322	185	61	0.001	0.001	NUM
ijtc-1322	185	62	)	)	PUNCT
ijtc-1322	185	63	.	.	PUNCT
ijtc-1322	186	1	the	the	DET
ijtc-1322	186	2	results	result	NOUN
ijtc-1322	186	3	of	of	ADP
ijtc-1322	186	4	the	the	DET
ijtc-1322	186	5	anova	anova	PROPN
ijtc-1322	186	6	analysis	analysis	NOUN
ijtc-1322	186	7	in	in	ADP
ijtc-1322	186	8	table	table	NOUN
ijtc-1322	186	9	12	12	NUM
ijtc-1322	186	10	show	show	NOUN
ijtc-1322	186	11	that	that	SCONJ
ijtc-1322	186	12	the	the	DET
ijtc-1322	186	13	external	external	ADJ
ijtc-1322	186	14	factors	factor	NOUN
ijtc-1322	186	15	have	have	VERB
ijtc-1322	186	16	a	a	DET
ijtc-1322	186	17	significant	significant	ADJ
ijtc-1322	186	18	influence	influence	NOUN
ijtc-1322	186	19	on	on	ADP
ijtc-1322	186	20	the	the	DET
ijtc-1322	186	21	share	share	NOUN
ijtc-1322	186	22	returns	return	NOUN
ijtc-1322	186	23	of	of	ADP
ijtc-1322	186	24	the	the	DET
ijtc-1322	186	25	coal	coal	NOUN
ijtc-1322	186	26	companies	company	NOUN
ijtc-1322	186	27	listed	list	VERB
ijtc-1322	186	28	in	in	ADP
ijtc-1322	186	29	the	the	DET
ijtc-1322	186	30	compass100	compass100	PROPN
ijtc-1322	186	31	index	index	NOUN
ijtc-1322	186	32	on	on	ADP
ijtc-1322	186	33	the	the	DET
ijtc-1322	186	34	indonesian	indonesian	ADJ
ijtc-1322	186	35	stock	stock	PROPN
ijtc-1322	186	36	exchange	exchange	PROPN
ijtc-1322	186	37	.	.	PUNCT
ijtc-1322	187	1	since	since	SCONJ
ijtc-1322	187	2	this	this	DET
ijtc-1322	187	3	significance	significance	NOUN
ijtc-1322	187	4	value	value	NOUN
ijtc-1322	187	5	is	be	AUX
ijtc-1322	187	6	less	less	ADJ
ijtc-1322	187	7	than	than	ADP
ijtc-1322	187	8	0.05	0.05	NUM
ijtc-1322	187	9	,	,	PUNCT
ijtc-1322	187	10	we	we	PRON
ijtc-1322	187	11	can	can	AUX
ijtc-1322	187	12	conclude	conclude	VERB
ijtc-1322	187	13	that	that	SCONJ
ijtc-1322	187	14	there	there	PRON
ijtc-1322	187	15	is	be	VERB
ijtc-1322	187	16	a	a	DET
ijtc-1322	187	17	significant	significant	ADJ
ijtc-1322	187	18	influence	influence	NOUN
ijtc-1322	187	19	of	of	ADP
ijtc-1322	187	20	inflation	inflation	NOUN
ijtc-1322	187	21	variables	variable	NOUN
ijtc-1322	187	22	,	,	PUNCT
ijtc-1322	187	23	interest	interest	NOUN
ijtc-1322	187	24	rates	rate	NOUN
ijtc-1322	187	25	,	,	PUNCT
ijtc-1322	187	26	and	and	CCONJ
ijtc-1322	187	27	exchange	exchange	NOUN
ijtc-1322	187	28	rates	rate	NOUN
ijtc-1322	187	29	on	on	ADP
ijtc-1322	187	30	share	share	NOUN
ijtc-1322	187	31	returns	return	NOUN
ijtc-1322	187	32	.	.	PUNCT
ijtc-1322	188	1	(	(	PUNCT
ijtc-1322	188	2	glebocki	glebocki	PROPN
ijtc-1322	188	3	keefe	keefe	PROPN
ijtc-1322	188	4	&	&	CCONJ
ijtc-1322	188	5	saha	saha	PROPN
ijtc-1322	188	6	,	,	PUNCT
ijtc-1322	188	7	2022	2022	NUM
ijtc-1322	188	8	;	;	PUNCT
ijtc-1322	188	9	kumeka	kumeka	VERB
ijtc-1322	188	10	et	et	PROPN
ijtc-1322	188	11	al	al	PROPN
ijtc-1322	188	12	.	.	PROPN
ijtc-1322	188	13	,	,	PUNCT
ijtc-1322	188	14	2022	2022	NUM
ijtc-1322	188	15	;	;	PUNCT
ijtc-1322	188	16	ma	ma	PROPN
ijtc-1322	188	17	&	&	CCONJ
ijtc-1322	188	18	wang	wang	PROPN
ijtc-1322	188	19	,	,	PUNCT
ijtc-1322	188	20	2019	2019	NUM
ijtc-1322	188	21	;	;	PUNCT
ijtc-1322	188	22	shi	shi	PROPN
ijtc-1322	188	23	,	,	PUNCT
ijtc-1322	188	24	2019	2019	NUM
ijtc-1322	188	25	)	)	PUNCT
ijtc-1322	188	26	based	base	VERB
ijtc-1322	188	27	on	on	ADP
ijtc-1322	188	28	the	the	DET
ijtc-1322	188	29	above	above	ADJ
ijtc-1322	188	30	results	result	NOUN
ijtc-1322	188	31	obtained	obtain	VERB
ijtc-1322	188	32	f	f	PROPN
ijtc-1322	188	33	statistic	statistic	NOUN
ijtc-1322	188	34	of	of	ADP
ijtc-1322	188	35	39.81995	39.81995	NUM
ijtc-1322	188	36	with	with	ADP
ijtc-1322	188	37	a	a	DET
ijtc-1322	188	38	statistical	statistical	ADJ
ijtc-1322	188	39	probability	probability	NOUN
ijtc-1322	188	40	of	of	ADP
ijtc-1322	188	41	f	f	PROPN
ijtc-1322	188	42	of	of	ADP
ijtc-1322	188	43	0.00000	0.00000	NUM
ijtc-1322	188	44	<	<	X
ijtc-1322	188	45	α	α	PROPN
ijtc-1322	188	46	5	5	NUM
ijtc-1322	188	47	%	%	NOUN
ijtc-1322	188	48	,	,	PUNCT
ijtc-1322	188	49	which	which	PRON
ijtc-1322	188	50	means	mean	VERB
ijtc-1322	188	51	ho	ho	PROPN
ijtc-1322	188	52	rejected	reject	VERB
ijtc-1322	188	53	.	.	PUNCT
ijtc-1322	189	1	the	the	PRON
ijtc-1322	189	2	independent	independent	ADJ
ijtc-1322	189	3	variables	variable	NOUN
ijtc-1322	189	4	cr	cr	PROPN
ijtc-1322	189	5	,	,	PUNCT
ijtc-1322	189	6	npm	npm	PROPN
ijtc-1322	189	7	,	,	PUNCT
ijtc-1322	189	8	der	der	NOUN
ijtc-1322	189	9	,	,	PUNCT
ijtc-1322	189	10	in	in	ADP
ijtc-1322	189	11	,	,	PUNCT
ijtc-1322	189	12	ir	ir	INTJ
ijtc-1322	189	13	,	,	PUNCT
ijtc-1322	189	14	er	er	INTJ
ijtc-1322	189	15	together	together	ADV
ijtc-1322	189	16	have	have	VERB
ijtc-1322	189	17	a	a	DET
ijtc-1322	189	18	significant	significant	ADJ
ijtc-1322	189	19	influence	influence	NOUN
ijtc-1322	189	20	on	on	ADP
ijtc-1322	189	21	the	the	DET
ijtc-1322	189	22	dependent	dependent	ADJ
ijtc-1322	189	23	variable	variable	ADJ
ijtc-1322	189	24	sr	sr	PROPN
ijtc-1322	189	25	in	in	ADP
ijtc-1322	189	26	the	the	DET
ijtc-1322	189	27	compass100	compass100	PROPN
ijtc-1322	189	28	records	record	NOUN
ijtc-1322	189	29	of	of	ADP
ijtc-1322	189	30	coal	coal	NOUN
ijtc-1322	189	31	organizations	organization	NOUN
ijtc-1322	189	32	listed	list	VERB
ijtc-1322	189	33	in	in	ADP
ijtc-1322	189	34	the	the	DET
ijtc-1322	189	35	indonesian	indonesian	ADJ
ijtc-1322	189	36	impact	impact	NOUN
ijtc-1322	189	37	stock	stock	NOUN
ijtc-1322	189	38	exchange	exchange	NOUN
ijtc-1322	189	39	.	.	PUNCT
ijtc-1322	190	1	this	this	DET
ijtc-1322	190	2	hypothesis	hypothesis	NOUN
ijtc-1322	190	3	emphasizes	emphasize	VERB
ijtc-1322	190	4	that	that	SCONJ
ijtc-1322	190	5	assets	asset	NOUN
ijtc-1322	190	6	within	within	ADP
ijtc-1322	190	7	an	an	DET
ijtc-1322	190	8	organization	organization	NOUN
ijtc-1322	190	9	(	(	PUNCT
ijtc-1322	190	10	such	such	ADJ
ijtc-1322	190	11	as	as	ADP
ijtc-1322	190	12	monetary	monetary	ADJ
ijtc-1322	190	13	and	and	CCONJ
ijtc-1322	190	14	functional	functional	ADJ
ijtc-1322	190	15	administration	administration	NOUN
ijtc-1322	190	16	)	)	PUNCT
ijtc-1322	190	17	are	be	AUX
ijtc-1322	190	18	combined	combine	VERB
ijtc-1322	190	19	with	with	ADP
ijtc-1322	190	20	the	the	DET
ijtc-1322	190	21	ability	ability	NOUN
ijtc-1322	190	22	to	to	PART
ijtc-1322	190	23	anticipate	anticipate	VERB
ijtc-1322	190	24	and	and	CCONJ
ijtc-1322	190	25	adapt	adapt	VERB
ijtc-1322	190	26	to	to	ADP
ijtc-1322	190	27	external	external	ADJ
ijtc-1322	190	28	elements	element	NOUN
ijtc-1322	190	29	,	,	PUNCT
ijtc-1322	190	30	(	(	PUNCT
ijtc-1322	190	31	e.g.	e.g.	ADV
ijtc-1322	190	32	economic	economic	ADJ
ijtc-1322	190	33	situation	situation	NOUN
ijtc-1322	190	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	190	35	impact	impact	NOUN
ijtc-1322	190	36	of	of	ADP
ijtc-1322	190	37	internal	internal	ADJ
ijtc-1322	190	38	and	and	CCONJ
ijtc-1322	190	39	external	external	ADJ
ijtc-1322	190	40	factors	factor	NOUN
ijtc-1322	190	41	of	of	ADP
ijtc-1322	190	42	a	a	DET
ijtc-1322	190	43	company	company	NOUN
ijtc-1322	190	44	facing	face	VERB
ijtc-1322	190	45	the	the	DET
ijtc-1322	190	46	return	return	NOUN
ijtc-1322	190	47	of	of	ADP
ijtc-1322	190	48	the	the	DET
ijtc-1322	190	49	company	company	NOUN
ijtc-1322	190	50	with	with	ADP
ijtc-1322	190	51	a	a	DET
ijtc-1322	190	52	compas100	compas100	PROPN
ijtc-1322	190	53	indeks	indek	NOUN
ijtc-1322	190	54	noted	note	VERB
ijtc-1322	190	55	on	on	ADP
ijtc-1322	190	56	the	the	DET
ijtc-1322	190	57	indonesia	indonesia	PROPN
ijtc-1322	190	58	shipping	shipping	NOUN
ijtc-1322	190	59	borse	borse	PROPN
ijtc-1322	190	60	sinaga	sinaga	NOUN
ijtc-1322	190	61	and	and	CCONJ
ijtc-1322	190	62	rudianto	rudianto	VERB
ijtc-1322	190	63	705	705	NUM
ijtc-1322	190	64	|	|	NOUN
ijtc-1322	190	65	ilomata	ilomata	PROPN
ijtc-1322	190	66	international	international	ADJ
ijtc-1322	190	67	journal	journal	NOUN
ijtc-1322	190	68	of	of	ADP
ijtc-1322	190	69	tax	tax	PROPN
ijtc-1322	190	70	&	&	CCONJ
ijtc-1322	190	71	accounting	accounting	PROPN
ijtc-1322	190	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	190	73	and	and	CCONJ
ijtc-1322	190	74	financial	financial	ADJ
ijtc-1322	190	75	strategy	strategy	NOUN
ijtc-1322	190	76	)	)	PUNCT
ijtc-1322	190	77	that	that	PRON
ijtc-1322	190	78	can	can	AUX
ijtc-1322	190	79	be	be	AUX
ijtc-1322	190	80	managed	manage	VERB
ijtc-1322	190	81	.	.	PUNCT
ijtc-1322	191	1	proper	proper	ADJ
ijtc-1322	191	2	exploration	exploration	NOUN
ijtc-1322	191	3	supports	support	VERB
ijtc-1322	191	4	these	these	DET
ijtc-1322	191	5	discoveries	discovery	NOUN
ijtc-1322	191	6	.	.	PUNCT
ijtc-1322	192	1	for	for	ADP
ijtc-1322	192	2	example	example	NOUN
ijtc-1322	192	3	,	,	PUNCT
ijtc-1322	192	4	a	a	DET
ijtc-1322	192	5	study	study	NOUN
ijtc-1322	192	6	conducted	conduct	VERB
ijtc-1322	192	7	by	by	ADP
ijtc-1322	192	8	(	(	PUNCT
ijtc-1322	192	9	pujiharto	pujiharto	ADJ
ijtc-1322	192	10	&	&	CCONJ
ijtc-1322	192	11	abdul’aziz	abdul’aziz	ADJ
ijtc-1322	192	12	,	,	PUNCT
ijtc-1322	192	13	2023	2023	NUM
ijtc-1322	192	14	)	)	PUNCT
ijtc-1322	192	15	revealed	reveal	VERB
ijtc-1322	192	16	that	that	SCONJ
ijtc-1322	192	17	organizations	organization	NOUN
ijtc-1322	192	18	that	that	PRON
ijtc-1322	192	19	can	can	AUX
ijtc-1322	192	20	coordinate	coordinate	VERB
ijtc-1322	192	21	profitable	profitable	ADJ
ijtc-1322	192	22	financial	financial	ADJ
ijtc-1322	192	23	management	management	NOUN
ijtc-1322	192	24	with	with	ADP
ijtc-1322	192	25	critical	critical	ADJ
ijtc-1322	192	26	transformations	transformation	NOUN
ijtc-1322	192	27	of	of	ADP
ijtc-1322	192	28	external	external	ADJ
ijtc-1322	192	29	change	change	NOUN
ijtc-1322	192	30	,	,	PUNCT
ijtc-1322	192	31	for	for	ADP
ijtc-1322	192	32	example	example	NOUN
ijtc-1322	192	33	,	,	PUNCT
ijtc-1322	192	34	increasing	increase	VERB
ijtc-1322	192	35	loan	loan	NOUN
ijtc-1322	192	36	costs	cost	NOUN
ijtc-1322	192	37	and	and	CCONJ
ijtc-1322	192	38	trade	trade	NOUN
ijtc-1322	192	39	interest	interest	NOUN
ijtc-1322	192	40	rates	rate	NOUN
ijtc-1322	192	41	,	,	PUNCT
ijtc-1322	192	42	will	will	AUX
ijtc-1322	192	43	often	often	ADV
ijtc-1322	192	44	have	have	VERB
ijtc-1322	192	45	better	well	ADJ
ijtc-1322	192	46	stock	stock	NOUN
ijtc-1322	192	47	execution	execution	NOUN
ijtc-1322	192	48	in	in	ADP
ijtc-1322	192	49	unpredictable	unpredictable	ADJ
ijtc-1322	192	50	business	business	NOUN
ijtc-1322	192	51	sectors	sector	NOUN
ijtc-1322	192	52	.	.	PUNCT
ijtc-1322	193	1	this	this	DET
ijtc-1322	193	2	research	research	NOUN
ijtc-1322	193	3	adds	add	VERB
ijtc-1322	193	4	empirical	empirical	ADJ
ijtc-1322	193	5	evidence	evidence	NOUN
ijtc-1322	193	6	that	that	SCONJ
ijtc-1322	193	7	there	there	PRON
ijtc-1322	193	8	is	be	VERB
ijtc-1322	193	9	an	an	DET
ijtc-1322	193	10	influence	influence	NOUN
ijtc-1322	193	11	of	of	ADP
ijtc-1322	193	12	independent	independent	ADJ
ijtc-1322	193	13	variables	variable	NOUN
ijtc-1322	193	14	cr	cr	PROPN
ijtc-1322	193	15	,	,	PUNCT
ijtc-1322	193	16	npm	npm	PROPN
ijtc-1322	193	17	,	,	PUNCT
ijtc-1322	193	18	der	der	NOUN
ijtc-1322	193	19	,	,	PUNCT
ijtc-1322	193	20	in	in	ADP
ijtc-1322	193	21	,	,	PUNCT
ijtc-1322	193	22	ir	ir	INTJ
ijtc-1322	193	23	,	,	PUNCT
ijtc-1322	193	24	er	er	INTJ
ijtc-1322	193	25	on	on	ADP
ijtc-1322	193	26	sr	sr	PROPN
ijtc-1322	193	27	on	on	ADP
ijtc-1322	193	28	compass100	compass100	PROPN
ijtc-1322	193	29	records	record	NOUN
ijtc-1322	193	30	of	of	ADP
ijtc-1322	193	31	coal	coal	NOUN
ijtc-1322	193	32	organizations	organization	NOUN
ijtc-1322	193	33	listed	list	VERB
ijtc-1322	193	34	on	on	ADP
ijtc-1322	193	35	the	the	DET
ijtc-1322	193	36	indonesian	indonesian	ADJ
ijtc-1322	193	37	stock	stock	PROPN
ijtc-1322	193	38	exchange	exchange	PROPN
ijtc-1322	193	39	.	.	PUNCT
ijtc-1322	194	1	the	the	DET
ijtc-1322	194	2	results	result	NOUN
ijtc-1322	194	3	of	of	ADP
ijtc-1322	194	4	this	this	DET
ijtc-1322	194	5	research	research	NOUN
ijtc-1322	194	6	still	still	ADV
ijtc-1322	194	7	have	have	VERB
ijtc-1322	194	8	research	research	NOUN
ijtc-1322	194	9	limitations	limitation	NOUN
ijtc-1322	194	10	,	,	PUNCT
ijtc-1322	194	11	namely	namely	ADV
ijtc-1322	194	12	that	that	SCONJ
ijtc-1322	194	13	there	there	PRON
ijtc-1322	194	14	are	be	VERB
ijtc-1322	194	15	several	several	ADJ
ijtc-1322	194	16	companies	company	NOUN
ijtc-1322	194	17	that	that	PRON
ijtc-1322	194	18	do	do	AUX
ijtc-1322	194	19	not	not	PART
ijtc-1322	194	20	publish	publish	VERB
ijtc-1322	194	21	reports	report	NOUN
ijtc-1322	194	22	financial	financial	ADJ
ijtc-1322	194	23	statements	statement	NOUN
ijtc-1322	194	24	according	accord	VERB
ijtc-1322	194	25	to	to	ADP
ijtc-1322	194	26	the	the	DET
ijtc-1322	194	27	year	year	NOUN
ijtc-1322	194	28	of	of	ADP
ijtc-1322	194	29	research	research	NOUN
ijtc-1322	194	30	required	require	VERB
ijtc-1322	194	31	by	by	ADP
ijtc-1322	194	32	the	the	DET
ijtc-1322	194	33	researcher	researcher	NOUN
ijtc-1322	194	34	.	.	PUNCT
ijtc-1322	195	1	there	there	PRON
ijtc-1322	195	2	are	be	VERB
ijtc-1322	195	3	outliers	outlier	NOUN
ijtc-1322	195	4	so	so	SCONJ
ijtc-1322	195	5	that	that	SCONJ
ijtc-1322	195	6	there	there	PRON
ijtc-1322	195	7	is	be	VERB
ijtc-1322	195	8	a	a	DET
ijtc-1322	195	9	reduction	reduction	NOUN
ijtc-1322	195	10	in	in	ADP
ijtc-1322	195	11	the	the	DET
ijtc-1322	195	12	number	number	NOUN
ijtc-1322	195	13	(	(	PUNCT
ijtc-1322	195	14	n	n	CCONJ
ijtc-1322	195	15	)	)	PUNCT
ijtc-1322	195	16	of	of	ADP
ijtc-1322	195	17	company	company	NOUN
ijtc-1322	195	18	data	datum	NOUN
ijtc-1322	195	19	with	with	ADP
ijtc-1322	195	20	the	the	DET
ijtc-1322	195	21	aim	aim	NOUN
ijtc-1322	195	22	of	of	ADP
ijtc-1322	195	23	ensuring	ensure	VERB
ijtc-1322	195	24	that	that	SCONJ
ijtc-1322	195	25	the	the	DET
ijtc-1322	195	26	data	data	NOUN
ijtc-1322	195	27	is	be	AUX
ijtc-1322	195	28	normally	normally	ADV
ijtc-1322	195	29	distributed	distribute	VERB
ijtc-1322	195	30	.	.	PUNCT
ijtc-1322	196	1	conclusion	conclusion	NOUN
ijtc-1322	196	2	1	1	NUM
ijtc-1322	196	3	.	.	PUNCT
ijtc-1322	197	1	impact	impact	NOUN
ijtc-1322	197	2	of	of	ADP
ijtc-1322	197	3	current	current	ADJ
ijtc-1322	197	4	ratio	ratio	NOUN
ijtc-1322	197	5	(	(	PUNCT
ijtc-1322	197	6	cr	cr	NOUN
ijtc-1322	197	7	)	)	PUNCT
ijtc-1322	197	8	on	on	ADP
ijtc-1322	197	9	share	share	NOUN
ijtc-1322	197	10	return	return	NOUN
ijtc-1322	197	11	:	:	PUNCT
ijtc-1322	197	12	the	the	DET
ijtc-1322	197	13	current	current	ADJ
ijtc-1322	197	14	ratio	ratio	NOUN
ijtc-1322	197	15	has	have	VERB
ijtc-1322	197	16	a	a	DET
ijtc-1322	197	17	significant	significant	ADJ
ijtc-1322	197	18	positive	positive	ADJ
ijtc-1322	197	19	effect	effect	NOUN
ijtc-1322	197	20	on	on	ADP
ijtc-1322	197	21	the	the	DET
ijtc-1322	197	22	share	share	NOUN
ijtc-1322	197	23	return	return	NOUN
ijtc-1322	197	24	.	.	PUNCT
ijtc-1322	198	1	this	this	PRON
ijtc-1322	198	2	means	mean	VERB
ijtc-1322	198	3	that	that	SCONJ
ijtc-1322	198	4	companies	company	NOUN
ijtc-1322	198	5	with	with	ADP
ijtc-1322	198	6	high	high	ADJ
ijtc-1322	198	7	liquidity	liquidity	NOUN
ijtc-1322	198	8	tend	tend	VERB
ijtc-1322	198	9	to	to	PART
ijtc-1322	198	10	have	have	VERB
ijtc-1322	198	11	better	well	ADJ
ijtc-1322	198	12	share	share	NOUN
ijtc-1322	198	13	performance	performance	NOUN
ijtc-1322	198	14	because	because	SCONJ
ijtc-1322	198	15	investors	investor	NOUN
ijtc-1322	198	16	believe	believe	VERB
ijtc-1322	198	17	that	that	SCONJ
ijtc-1322	198	18	the	the	DET
ijtc-1322	198	19	company	company	NOUN
ijtc-1322	198	20	is	be	AUX
ijtc-1322	198	21	able	able	ADJ
ijtc-1322	198	22	to	to	PART
ijtc-1322	198	23	meet	meet	VERB
ijtc-1322	198	24	its	its	PRON
ijtc-1322	198	25	short	short	ADJ
ijtc-1322	198	26	-	-	PUNCT
ijtc-1322	198	27	term	term	NOUN
ijtc-1322	198	28	obligations	obligation	NOUN
ijtc-1322	198	29	.	.	PUNCT
ijtc-1322	199	1	2	2	X
ijtc-1322	199	2	.	.	X
ijtc-1322	199	3	effect	effect	NOUN
ijtc-1322	199	4	of	of	ADP
ijtc-1322	199	5	the	the	DET
ijtc-1322	199	6	net	net	ADJ
ijtc-1322	199	7	profit	profit	NOUN
ijtc-1322	199	8	margin	margin	NOUN
ijtc-1322	199	9	(	(	PUNCT
ijtc-1322	199	10	npm	npm	PROPN
ijtc-1322	199	11	)	)	PUNCT
ijtc-1322	199	12	on	on	ADP
ijtc-1322	199	13	share	share	NOUN
ijtc-1322	199	14	return	return	NOUN
ijtc-1322	199	15	:	:	PUNCT
ijtc-1322	199	16	the	the	DET
ijtc-1322	199	17	net	net	ADJ
ijtc-1322	199	18	profit	profit	NOUN
ijtc-1322	199	19	margin	margin	NOUN
ijtc-1322	199	20	has	have	VERB
ijtc-1322	199	21	a	a	DET
ijtc-1322	199	22	significant	significant	ADJ
ijtc-1322	199	23	positive	positive	ADJ
ijtc-1322	199	24	effect	effect	NOUN
ijtc-1322	199	25	on	on	ADP
ijtc-1322	199	26	the	the	DET
ijtc-1322	199	27	return	return	NOUN
ijtc-1322	199	28	on	on	ADP
ijtc-1322	199	29	the	the	DET
ijtc-1322	199	30	stock	stock	NOUN
ijtc-1322	199	31	.	.	PUNCT
ijtc-1322	200	1	this	this	PRON
ijtc-1322	200	2	suggests	suggest	VERB
ijtc-1322	200	3	that	that	SCONJ
ijtc-1322	200	4	increased	increase	VERB
ijtc-1322	200	5	overall	overall	ADJ
ijtc-1322	200	6	revenue	revenue	NOUN
ijtc-1322	200	7	has	have	VERB
ijtc-1322	200	8	the	the	DET
ijtc-1322	200	9	potential	potential	NOUN
ijtc-1322	200	10	to	to	PART
ijtc-1322	200	11	increase	increase	VERB
ijtc-1322	200	12	the	the	DET
ijtc-1322	200	13	share	share	NOUN
ijtc-1322	200	14	returns	return	NOUN
ijtc-1322	200	15	.	.	PUNCT
ijtc-1322	201	1	3	3	X
ijtc-1322	201	2	.	.	X
ijtc-1322	201	3	effects	effect	NOUN
ijtc-1322	201	4	of	of	ADP
ijtc-1322	201	5	the	the	DET
ijtc-1322	201	6	debt	debt	NOUN
ijtc-1322	201	7	equity	equity	NOUN
ijtc-1322	201	8	ratio	ratio	NOUN
ijtc-1322	201	9	(	(	PUNCT
ijtc-1322	201	10	der	der	NOUN
ijtc-1322	201	11	)	)	PUNCT
ijtc-1322	201	12	on	on	ADP
ijtc-1322	201	13	the	the	DET
ijtc-1322	201	14	return	return	NOUN
ijtc-1322	201	15	of	of	ADP
ijtc-1322	201	16	the	the	DET
ijtc-1322	201	17	stock	stock	NOUN
ijtc-1322	201	18	:	:	PUNCT
ijtc-1322	201	19	the	the	DET
ijtc-1322	201	20	debt	debt	NOUN
ijtc-1322	201	21	equity	equity	NOUN
ijtc-1322	201	22	ratio	ratio	NOUN
ijtc-1322	201	23	has	have	VERB
ijtc-1322	201	24	a	a	DET
ijtc-1322	201	25	major	major	ADJ
ijtc-1322	201	26	positive	positive	ADJ
ijtc-1322	201	27	impact	impact	NOUN
ijtc-1322	201	28	on	on	ADP
ijtc-1322	201	29	the	the	DET
ijtc-1322	201	30	share	share	NOUN
ijtc-1322	201	31	return	return	NOUN
ijtc-1322	201	32	.	.	PUNCT
ijtc-1322	202	1	this	this	PRON
ijtc-1322	202	2	means	mean	VERB
ijtc-1322	202	3	that	that	SCONJ
ijtc-1322	202	4	companies	company	NOUN
ijtc-1322	202	5	with	with	ADP
ijtc-1322	202	6	high	high	ADJ
ijtc-1322	202	7	leverage	leverage	NOUN
ijtc-1322	202	8	often	often	ADV
ijtc-1322	202	9	have	have	VERB
ijtc-1322	202	10	better	well	ADJ
ijtc-1322	202	11	share	share	NOUN
ijtc-1322	202	12	performance	performance	NOUN
ijtc-1322	202	13	because	because	SCONJ
ijtc-1322	202	14	investors	investor	NOUN
ijtc-1322	202	15	believe	believe	VERB
ijtc-1322	202	16	that	that	SCONJ
ijtc-1322	202	17	the	the	DET
ijtc-1322	202	18	company	company	NOUN
ijtc-1322	202	19	is	be	AUX
ijtc-1322	202	20	able	able	ADJ
ijtc-1322	202	21	to	to	PART
ijtc-1322	202	22	use	use	VERB
ijtc-1322	202	23	the	the	DET
ijtc-1322	202	24	loan	loan	NOUN
ijtc-1322	202	25	fund	fund	NOUN
ijtc-1322	202	26	effectively	effectively	ADV
ijtc-1322	202	27	to	to	PART
ijtc-1322	202	28	increase	increase	VERB
ijtc-1322	202	29	profits	profit	NOUN
ijtc-1322	202	30	.	.	PUNCT
ijtc-1322	203	1	4	4	X
ijtc-1322	203	2	.	.	X
ijtc-1322	203	3	inflation	inflation	NOUN
ijtc-1322	203	4	has	have	VERB
ijtc-1322	203	5	a	a	DET
ijtc-1322	203	6	significant	significant	ADJ
ijtc-1322	203	7	negative	negative	ADJ
ijtc-1322	203	8	influence	influence	NOUN
ijtc-1322	203	9	on	on	ADP
ijtc-1322	203	10	the	the	DET
ijtc-1322	203	11	return	return	NOUN
ijtc-1322	203	12	.	.	PUNCT
ijtc-1322	204	1	stock	stock	NOUN
ijtc-1322	204	2	returns	return	NOUN
ijtc-1322	204	3	tend	tend	VERB
ijtc-1322	204	4	to	to	PART
ijtc-1322	204	5	decrease	decrease	VERB
ijtc-1322	204	6	as	as	SCONJ
ijtc-1322	204	7	the	the	DET
ijtc-1322	204	8	inflation	inflation	NOUN
ijtc-1322	204	9	rises	rise	VERB
ijtc-1322	204	10	.	.	PUNCT
ijtc-1322	205	1	5	5	X
ijtc-1322	205	2	.	.	PUNCT
ijtc-1322	205	3	the	the	DET
ijtc-1322	205	4	influence	influence	NOUN
ijtc-1322	205	5	of	of	ADP
ijtc-1322	205	6	flowers	flower	NOUN
ijtc-1322	205	7	on	on	ADP
ijtc-1322	205	8	stock	stock	NOUN
ijtc-1322	205	9	return	return	NOUN
ijtc-1322	205	10	:	:	PUNCT
ijtc-1322	205	11	interest	interest	NOUN
ijtc-1322	205	12	rates	rate	NOUN
ijtc-1322	205	13	have	have	VERB
ijtc-1322	205	14	a	a	DET
ijtc-1322	205	15	significantly	significantly	ADV
ijtc-1322	205	16	negative	negative	ADJ
ijtc-1322	205	17	effect	effect	NOUN
ijtc-1322	205	18	on	on	ADP
ijtc-1322	205	19	the	the	DET
ijtc-1322	205	20	share	share	NOUN
ijtc-1322	205	21	return	return	NOUN
ijtc-1322	205	22	.	.	PUNCT
ijtc-1322	206	1	this	this	PRON
ijtc-1322	206	2	suggests	suggest	VERB
ijtc-1322	206	3	that	that	SCONJ
ijtc-1322	206	4	the	the	DET
ijtc-1322	206	5	rise	rise	NOUN
ijtc-1322	206	6	in	in	ADP
ijtc-1322	206	7	interest	interest	NOUN
ijtc-1322	206	8	rates	rate	NOUN
ijtc-1322	206	9	can	can	AUX
ijtc-1322	206	10	lower	lower	VERB
ijtc-1322	206	11	the	the	DET
ijtc-1322	206	12	stock	stock	NOUN
ijtc-1322	206	13	return	return	NOUN
ijtc-1322	206	14	.	.	PUNCT
ijtc-1322	207	1	6	6	X
ijtc-1322	207	2	.	.	X
ijtc-1322	207	3	the	the	DET
ijtc-1322	207	4	exchange	exchange	NOUN
ijtc-1322	207	5	rate	rate	NOUN
ijtc-1322	207	6	has	have	VERB
ijtc-1322	207	7	a	a	DET
ijtc-1322	207	8	significant	significant	ADJ
ijtc-1322	207	9	negative	negative	ADJ
ijtc-1322	207	10	impact	impact	NOUN
ijtc-1322	207	11	on	on	ADP
ijtc-1322	207	12	the	the	DET
ijtc-1322	207	13	share	share	NOUN
ijtc-1322	207	14	return	return	NOUN
ijtc-1322	207	15	.	.	PUNCT
ijtc-1322	208	1	7	7	X
ijtc-1322	208	2	.	.	X
ijtc-1322	208	3	analysis	analysis	NOUN
ijtc-1322	208	4	showed	show	VERB
ijtc-1322	208	5	that	that	SCONJ
ijtc-1322	208	6	current	current	ADJ
ijtc-1322	208	7	ratio	ratio	NOUN
ijtc-1322	208	8	(	(	PUNCT
ijtc-1322	208	9	cr	cr	NOUN
ijtc-1322	208	10	)	)	PUNCT
ijtc-1322	208	11	,	,	PUNCT
ijtc-1322	208	12	net	net	ADJ
ijtc-1322	208	13	profit	profit	NOUN
ijtc-1322	208	14	margin	margin	NOUN
ijtc-1322	208	15	(	(	PUNCT
ijtc-1322	208	16	npm	npm	PROPN
ijtc-1322	208	17	)	)	PUNCT
ijtc-1322	208	18	,	,	PUNCT
ijtc-1322	208	19	and	and	CCONJ
ijtc-1322	208	20	debt	debt	NOUN
ijtc-1322	208	21	to	to	ADP
ijtc-1322	208	22	equity	equity	NOUN
ijtc-1322	208	23	rasio	rasio	NOUN
ijtc-1322	208	24	(	(	PUNCT
ijtc-1322	208	25	der	der	NOUN
ijtc-1322	208	26	)	)	PUNCT
ijtc-1322	208	27	significantly	significantly	ADV
ijtc-1322	208	28	influenced	influence	VERB
ijtc-1322	208	29	share	share	NOUN
ijtc-1322	208	30	return	return	NOUN
ijtc-1322	208	31	.	.	PUNCT
ijtc-1322	209	1	this	this	DET
ijtc-1322	209	2	ratio	ratio	NOUN
ijtc-1322	209	3	reflects	reflect	VERB
ijtc-1322	209	4	the	the	DET
ijtc-1322	209	5	liquidity	liquidity	NOUN
ijtc-1322	209	6	,	,	PUNCT
ijtc-1322	209	7	profitability	profitability	NOUN
ijtc-1322	209	8	,	,	PUNCT
ijtc-1322	209	9	and	and	CCONJ
ijtc-1322	209	10	capital	capital	NOUN
ijtc-1322	209	11	structure	structure	NOUN
ijtc-1322	209	12	of	of	ADP
ijtc-1322	209	13	the	the	DET
ijtc-1322	209	14	company	company	NOUN
ijtc-1322	209	15	,	,	PUNCT
ijtc-1322	209	16	which	which	PRON
ijtc-1322	209	17	collectively	collectively	ADV
ijtc-1322	209	18	provides	provide	VERB
ijtc-1322	209	19	a	a	DET
ijtc-1322	209	20	comprehensive	comprehensive	ADJ
ijtc-1322	209	21	insight	insight	NOUN
ijtc-1322	209	22	into	into	ADP
ijtc-1322	209	23	the	the	DET
ijtc-1322	209	24	company	company	NOUN
ijtc-1322	209	25	's	's	PART
ijtc-1322	209	26	financial	financial	ADJ
ijtc-1322	209	27	health	health	NOUN
ijtc-1322	209	28	and	and	CCONJ
ijtc-1322	209	29	performance	performance	NOUN
ijtc-1322	209	30	in	in	ADP
ijtc-1322	209	31	the	the	DET
ijtc-1322	209	32	stock	stock	NOUN
ijtc-1322	209	33	market	market	NOUN
ijtc-1322	209	34	.	.	PUNCT
ijtc-1322	210	1	8	8	X
ijtc-1322	210	2	.	.	X
ijtc-1322	211	1	inflation	inflation	NOUN
ijtc-1322	211	2	,	,	PUNCT
ijtc-1322	211	3	interest	interest	NOUN
ijtc-1322	211	4	rates	rate	NOUN
ijtc-1322	211	5	,	,	PUNCT
ijtc-1322	211	6	and	and	CCONJ
ijtc-1322	211	7	exchange	exchange	NOUN
ijtc-1322	211	8	rates	rate	NOUN
ijtc-1322	211	9	have	have	AUX
ijtc-1322	211	10	also	also	ADV
ijtc-1322	211	11	been	be	AUX
ijtc-1322	211	12	found	find	VERB
ijtc-1322	211	13	to	to	PART
ijtc-1322	211	14	have	have	VERB
ijtc-1322	211	15	a	a	DET
ijtc-1322	211	16	significant	significant	ADJ
ijtc-1322	211	17	influence	influence	NOUN
ijtc-1322	211	18	on	on	ADP
ijtc-1322	211	19	stock	stock	NOUN
ijtc-1322	211	20	returns	return	NOUN
ijtc-1322	211	21	.	.	PUNCT
ijtc-1322	212	1	these	these	DET
ijtc-1322	212	2	variables	variable	NOUN
ijtc-1322	212	3	reflect	reflect	VERB
ijtc-1322	212	4	macroeconomic	macroeconomic	ADJ
ijtc-1322	212	5	conditions	condition	NOUN
ijtc-1322	212	6	that	that	PRON
ijtc-1322	212	7	can	can	AUX
ijtc-1322	212	8	affect	affect	VERB
ijtc-1322	212	9	investment	investment	NOUN
ijtc-1322	212	10	decisions	decision	NOUN
ijtc-1322	212	11	and	and	CCONJ
ijtc-1322	212	12	stock	stock	NOUN
ijtc-1322	212	13	market	market	NOUN
ijtc-1322	212	14	performance	performance	NOUN
ijtc-1322	212	15	as	as	ADP
ijtc-1322	212	16	a	a	DET
ijtc-1322	212	17	whole	whole	NOUN
ijtc-1322	212	18	.	.	PUNCT
ijtc-1322	213	1	9	9	X
ijtc-1322	213	2	.	.	X
ijtc-1322	213	3	impact	impact	NOUN
ijtc-1322	213	4	of	of	ADP
ijtc-1322	213	5	stimulus	stimulus	NOUN
ijtc-1322	213	6	between	between	ADP
ijtc-1322	213	7	inward	inward	ADV
ijtc-1322	213	8	and	and	CCONJ
ijtc-1322	213	9	external	external	ADJ
ijtc-1322	213	10	factors	factor	NOUN
ijtc-1322	213	11	on	on	ADP
ijtc-1322	213	12	share	share	NOUN
ijtc-1322	213	13	return	return	NOUN
ijtc-1322	213	14	overall	overall	ADV
ijtc-1322	213	15	,	,	PUNCT
ijtc-1322	213	16	internal	internal	ADJ
ijtc-1322	213	17	factors	factor	NOUN
ijtc-1322	213	18	(	(	PUNCT
ijtc-1322	213	19	cr	cr	PROPN
ijtc-1322	213	20	,	,	PUNCT
ijtc-1322	213	21	npm	npm	PROPN
ijtc-1322	213	22	,	,	PUNCT
ijtc-1322	213	23	der	der	NOUN
ijtc-1322	213	24	)	)	PUNCT
ijtc-1322	213	25	and	and	CCONJ
ijtc-1322	213	26	external	external	ADJ
ijtc-1322	213	27	factors	factor	NOUN
ijtc-1322	213	28	(	(	PUNCT
ijtc-1322	213	29	inflation	inflation	NOUN
ijtc-1322	213	30	,	,	PUNCT
ijtc-1322	213	31	interest	interest	NOUN
ijtc-1322	213	32	rates	rate	NOUN
ijtc-1322	213	33	,	,	PUNCT
ijtc-1322	213	34	exchange	exchange	NOUN
ijtc-1322	213	35	rates	rate	NOUN
ijtc-1322	213	36	)	)	PUNCT
ijtc-1322	213	37	have	have	VERB
ijtc-1322	213	38	a	a	DET
ijtc-1322	213	39	significant	significant	ADJ
ijtc-1322	213	40	influence	influence	NOUN
ijtc-1322	213	41	on	on	ADP
ijtc-1322	213	42	the	the	DET
ijtc-1322	213	43	return	return	NOUN
ijtc-1322	213	44	.	.	PUNCT
ijtc-1322	214	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	214	2	impact	impact	NOUN
ijtc-1322	214	3	of	of	ADP
ijtc-1322	214	4	internal	internal	ADJ
ijtc-1322	214	5	and	and	CCONJ
ijtc-1322	214	6	external	external	ADJ
ijtc-1322	214	7	factors	factor	NOUN
ijtc-1322	214	8	of	of	ADP
ijtc-1322	214	9	a	a	DET
ijtc-1322	214	10	company	company	NOUN
ijtc-1322	214	11	facing	face	VERB
ijtc-1322	214	12	the	the	DET
ijtc-1322	214	13	return	return	NOUN
ijtc-1322	214	14	of	of	ADP
ijtc-1322	214	15	the	the	DET
ijtc-1322	214	16	company	company	NOUN
ijtc-1322	214	17	with	with	ADP
ijtc-1322	214	18	a	a	DET
ijtc-1322	214	19	compas100	compas100	PROPN
ijtc-1322	214	20	indeks	indek	NOUN
ijtc-1322	214	21	noted	note	VERB
ijtc-1322	214	22	on	on	ADP
ijtc-1322	214	23	the	the	DET
ijtc-1322	214	24	indonesia	indonesia	PROPN
ijtc-1322	214	25	shipping	shipping	NOUN
ijtc-1322	214	26	borse	borse	PROPN
ijtc-1322	214	27	sinaga	sinaga	NOUN
ijtc-1322	214	28	and	and	CCONJ
ijtc-1322	214	29	rudianto	rudianto	VERB
ijtc-1322	214	30	706	706	NUM
ijtc-1322	214	31	|	|	ADV
ijtc-1322	214	32	ilomata	ilomata	PROPN
ijtc-1322	214	33	international	international	ADJ
ijtc-1322	214	34	journal	journal	NOUN
ijtc-1322	214	35	of	of	ADP
ijtc-1322	214	36	tax	tax	PROPN
ijtc-1322	214	37	&	&	CCONJ
ijtc-1322	214	38	accounting	account	VERB
ijtc-1322	214	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	214	40	10	10	NUM
ijtc-1322	214	41	.	.	PUNCT
ijtc-1322	215	1	future	future	ADJ
ijtc-1322	215	2	researchers	researcher	NOUN
ijtc-1322	215	3	are	be	AUX
ijtc-1322	215	4	advised	advise	VERB
ijtc-1322	215	5	to	to	PART
ijtc-1322	215	6	use	use	VERB
ijtc-1322	215	7	other	other	ADJ
ijtc-1322	215	8	variables	variable	NOUN
ijtc-1322	215	9	that	that	PRON
ijtc-1322	215	10	may	may	AUX
ijtc-1322	215	11	have	have	VERB
ijtc-1322	215	12	an	an	DET
ijtc-1322	215	13	influence	influence	NOUN
ijtc-1322	215	14	on	on	ADP
ijtc-1322	215	15	stock	stock	NOUN
ijtc-1322	215	16	returns	return	NOUN
ijtc-1322	215	17	,	,	PUNCT
ijtc-1322	215	18	for	for	ADP
ijtc-1322	215	19	example	example	NOUN
ijtc-1322	215	20	accounting	accounting	NOUN
ijtc-1322	215	21	profits	profit	NOUN
ijtc-1322	215	22	,	,	PUNCT
ijtc-1322	215	23	leverage	leverage	NOUN
ijtc-1322	215	24	,	,	PUNCT
ijtc-1322	215	25	exchange	exchange	NOUN
ijtc-1322	215	26	rates	rate	NOUN
ijtc-1322	215	27	(	(	PUNCT
ijtc-1322	215	28	exchange	exchange	NOUN
ijtc-1322	215	29	rates	rate	NOUN
ijtc-1322	215	30	)	)	PUNCT
ijtc-1322	215	31	.	.	PUNCT
ijtc-1322	216	1	and	and	CCONJ
ijtc-1322	216	2	it	it	PRON
ijtc-1322	216	3	is	be	AUX
ijtc-1322	216	4	recommended	recommend	VERB
ijtc-1322	216	5	to	to	PART
ijtc-1322	216	6	expand	expand	VERB
ijtc-1322	216	7	the	the	DET
ijtc-1322	216	8	sectors	sector	NOUN
ijtc-1322	216	9	in	in	ADP
ijtc-1322	216	10	the	the	DET
ijtc-1322	216	11	sample	sample	NOUN
ijtc-1322	216	12	selection	selection	NOUN
ijtc-1322	216	13	criteria	criterion	NOUN
ijtc-1322	216	14	.	.	PUNCT
ijtc-1322	217	1	reference	reference	NOUN
ijtc-1322	217	2	ahmed	ahmed	PROPN
ijtc-1322	217	3	,	,	PUNCT
ijtc-1322	217	4	i.	i.	PROPN
ijtc-1322	217	5	a.	a.	PROPN
ijtc-1322	217	6	(	(	PUNCT
ijtc-1322	217	7	2019	2019	NUM
ijtc-1322	217	8	)	)	PUNCT
ijtc-1322	217	9	.	.	PUNCT
ijtc-1322	218	1	capital	capital	NOUN
ijtc-1322	218	2	structure	structure	NOUN
ijtc-1322	218	3	,	,	PUNCT
ijtc-1322	218	4	ownership	ownership	NOUN
ijtc-1322	218	5	structure	structure	NOUN
ijtc-1322	218	6	and	and	CCONJ
ijtc-1322	218	7	corporate	corporate	ADJ
ijtc-1322	218	8	governance	governance	NOUN
ijtc-1322	218	9	of	of	ADP
ijtc-1322	218	10	smes	sme	NOUN
ijtc-1322	218	11	in	in	ADP
ijtc-1322	218	12	ghana	ghana	PROPN
ijtc-1322	218	13	.	.	PUNCT
ijtc-1322	219	1	journal	journal	PROPN
ijtc-1322	219	2	of	of	ADP
ijtc-1322	219	3	accounting	accounting	PROPN
ijtc-1322	219	4	–	–	PUNCT
ijtc-1322	219	5	business	business	NOUN
ijtc-1322	219	6	&	&	CCONJ
ijtc-1322	219	7	management	management	NOUN
ijtc-1322	219	8	,	,	PUNCT
ijtc-1322	219	9	26(1	26(1	NUM
ijtc-1322	219	10	)	)	PUNCT
ijtc-1322	219	11	,	,	PUNCT
ijtc-1322	219	12	45–56	45–56	NUM
ijtc-1322	219	13	.	.	PUNCT
ijtc-1322	220	1	al	al	PROPN
ijtc-1322	220	2	-	-	PUNCT
ijtc-1322	220	3	khazali	khazali	PROPN
ijtc-1322	220	4	,	,	PUNCT
ijtc-1322	220	5	o.	o.	NOUN
ijtc-1322	220	6	m.	m.	NOUN
ijtc-1322	220	7	,	,	PUNCT
ijtc-1322	220	8	&	&	CCONJ
ijtc-1322	220	9	zoubi	zoubi	PROPN
ijtc-1322	220	10	,	,	PUNCT
ijtc-1322	220	11	t.	t.	NOUN
ijtc-1322	220	12	a.	a.	NOUN
ijtc-1322	220	13	(	(	PUNCT
ijtc-1322	220	14	2018	2018	NUM
ijtc-1322	220	15	)	)	PUNCT
ijtc-1322	220	16	.	.	PUNCT
ijtc-1322	221	1	financial	financial	ADJ
ijtc-1322	221	2	performance	performance	NOUN
ijtc-1322	221	3	and	and	CCONJ
ijtc-1322	221	4	firm	firm	ADJ
ijtc-1322	221	5	value	value	NOUN
ijtc-1322	221	6	:	:	PUNCT
ijtc-1322	221	7	evidence	evidence	NOUN
ijtc-1322	221	8	from	from	ADP
ijtc-1322	221	9	jordan	jordan	PROPN
ijtc-1322	221	10	.	.	PUNCT
ijtc-1322	222	1	international	international	ADJ
ijtc-1322	222	2	journal	journal	PROPN
ijtc-1322	222	3	of	of	ADP
ijtc-1322	222	4	financial	financial	ADJ
ijtc-1322	222	5	studies	study	NOUN
ijtc-1322	222	6	,	,	PUNCT
ijtc-1322	222	7	6(3	6(3	NUM
ijtc-1322	222	8	)	)	PUNCT
ijtc-1322	222	9	,	,	PUNCT
ijtc-1322	222	10	85–98	85–98	NUM
ijtc-1322	222	11	.	.	PUNCT
ijtc-1322	223	1	beaupain	beaupain	PROPN
ijtc-1322	223	2	,	,	PUNCT
ijtc-1322	223	3	r.	r.	PROPN
ijtc-1322	223	4	,	,	PUNCT
ijtc-1322	223	5	&	&	CCONJ
ijtc-1322	223	6	braouézec	braouézec	PROPN
ijtc-1322	223	7	,	,	PUNCT
ijtc-1322	223	8	y.	y.	PROPN
ijtc-1322	223	9	(	(	PUNCT
ijtc-1322	223	10	2017	2017	NUM
ijtc-1322	223	11	)	)	PUNCT
ijtc-1322	223	12	.	.	PUNCT
ijtc-1322	224	1	central	central	ADJ
ijtc-1322	224	2	bank	bank	NOUN
ijtc-1322	224	3	tools	tool	NOUN
ijtc-1322	224	4	for	for	ADP
ijtc-1322	224	5	steering	steer	VERB
ijtc-1322	224	6	short	short	ADJ
ijtc-1322	224	7	-	-	PUNCT
ijtc-1322	224	8	term	term	NOUN
ijtc-1322	224	9	interest	interest	NOUN
ijtc-1322	224	10	rates	rate	NOUN
ijtc-1322	224	11	.	.	PUNCT
ijtc-1322	225	1	reflets	reflet	NOUN
ijtc-1322	225	2	et	et	NOUN
ijtc-1322	225	3	perspectives	perspective	NOUN
ijtc-1322	225	4	de	de	X
ijtc-1322	225	5	la	la	X
ijtc-1322	225	6	vie	vie	PROPN
ijtc-1322	225	7	economique	economique	PROPN
ijtc-1322	225	8	,	,	PUNCT
ijtc-1322	225	9	56(4	56(4	NOUN
ijtc-1322	225	10	)	)	PUNCT
ijtc-1322	225	11	,	,	PUNCT
ijtc-1322	225	12	113–123	113–123	NUM
ijtc-1322	225	13	.	.	PUNCT
ijtc-1322	225	14	https://doi.org/10.3917/rpve.564.0113	https://doi.org/10.3917/rpve.564.0113	PROPN
ijtc-1322	225	15	betz	betz	PROPN
ijtc-1322	225	16	,	,	PUNCT
ijtc-1322	225	17	t.	t.	PROPN
ijtc-1322	225	18	,	,	PUNCT
ijtc-1322	225	19	&	&	CCONJ
ijtc-1322	225	20	kerner	kerner	PROPN
ijtc-1322	225	21	,	,	PUNCT
ijtc-1322	225	22	a.	a.	PROPN
ijtc-1322	225	23	(	(	PUNCT
ijtc-1322	225	24	2016	2016	NUM
ijtc-1322	225	25	)	)	PUNCT
ijtc-1322	225	26	.	.	PUNCT
ijtc-1322	226	1	the	the	DET
ijtc-1322	226	2	influence	influence	NOUN
ijtc-1322	226	3	of	of	ADP
ijtc-1322	226	4	interest	interest	NOUN
ijtc-1322	226	5	:	:	PUNCT
ijtc-1322	226	6	real	real	ADJ
ijtc-1322	226	7	us	us	PROPN
ijtc-1322	226	8	interest	interest	NOUN
ijtc-1322	226	9	rates	rate	NOUN
ijtc-1322	226	10	and	and	CCONJ
ijtc-1322	226	11	bilateral	bilateral	ADJ
ijtc-1322	226	12	investment	investment	NOUN
ijtc-1322	226	13	treaties	treaty	NOUN
ijtc-1322	226	14	.	.	PUNCT
ijtc-1322	227	1	review	review	NOUN
ijtc-1322	227	2	of	of	ADP
ijtc-1322	227	3	international	international	ADJ
ijtc-1322	227	4	organizations	organization	NOUN
ijtc-1322	227	5	,	,	PUNCT
ijtc-1322	227	6	11(4	11(4	NUM
ijtc-1322	227	7	)	)	PUNCT
ijtc-1322	227	8	,	,	PUNCT
ijtc-1322	227	9	419–448	419–448	NUM
ijtc-1322	227	10	.	.	PUNCT
ijtc-1322	228	1	https://doi.org/10.1007/s11558-015-9236-6	https://doi.org/10.1007/s11558-015-9236-6	NUM
ijtc-1322	228	2	bhunia	bhunia	PROPN
ijtc-1322	228	3	,	,	PUNCT
ijtc-1322	228	4	a.	a.	PROPN
ijtc-1322	228	5	,	,	PUNCT
ijtc-1322	228	6	&	&	CCONJ
ijtc-1322	228	7	mukhuti	mukhuti	PROPN
ijtc-1322	228	8	,	,	PUNCT
ijtc-1322	228	9	s.	s.	PROPN
ijtc-1322	228	10	(	(	PUNCT
ijtc-1322	228	11	2018	2018	NUM
ijtc-1322	228	12	)	)	PUNCT
ijtc-1322	228	13	.	.	PUNCT
ijtc-1322	229	1	financial	financial	ADJ
ijtc-1322	229	2	performance	performance	NOUN
ijtc-1322	229	3	analysis	analysis	NOUN
ijtc-1322	229	4	:	:	PUNCT
ijtc-1322	229	5	a	a	DET
ijtc-1322	229	6	case	case	NOUN
ijtc-1322	229	7	study	study	NOUN
ijtc-1322	229	8	of	of	ADP
ijtc-1322	229	9	tata	tata	PROPN
ijtc-1322	229	10	steel	steel	PROPN
ijtc-1322	229	11	.	.	PUNCT
ijtc-1322	230	1	journal	journal	PROPN
ijtc-1322	230	2	of	of	ADP
ijtc-1322	230	3	financial	financial	ADJ
ijtc-1322	230	4	management	management	NOUN
ijtc-1322	230	5	&	&	CCONJ
ijtc-1322	230	6	analysis	analysis	NOUN
ijtc-1322	230	7	,	,	PUNCT
ijtc-1322	230	8	31(2	31(2	NUM
ijtc-1322	230	9	)	)	PUNCT
ijtc-1322	230	10	,	,	PUNCT
ijtc-1322	230	11	38–53	38–53	NUM
ijtc-1322	230	12	.	.	PUNCT
ijtc-1322	231	1	bodie	bodie	PROPN
ijtc-1322	231	2	,	,	PUNCT
ijtc-1322	231	3	z.	z.	PROPN
ijtc-1322	231	4	,	,	PUNCT
ijtc-1322	231	5	kane	kane	PROPN
ijtc-1322	231	6	,	,	PUNCT
ijtc-1322	231	7	a.	a.	PROPN
ijtc-1322	231	8	,	,	PUNCT
ijtc-1322	231	9	&	&	CCONJ
ijtc-1322	231	10	marcus	marcus	PROPN
ijtc-1322	231	11	,	,	PUNCT
ijtc-1322	231	12	a.	a.	PROPN
ijtc-1322	231	13	j.	j.	PROPN
ijtc-1322	231	14	(	(	PUNCT
ijtc-1322	231	15	2018	2018	NUM
ijtc-1322	231	16	)	)	PUNCT
ijtc-1322	231	17	.	.	PUNCT
ijtc-1322	232	1	investments	investment	NOUN
ijtc-1322	232	2	.	.	PUNCT
ijtc-1322	233	1	mcgraw	mcgraw	PROPN
ijtc-1322	233	2	-	-	PUNCT
ijtc-1322	233	3	hill	hill	NOUN
ijtc-1322	233	4	education	education	NOUN
ijtc-1322	233	5	.	.	PUNCT
ijtc-1322	234	1	brown	brown	PROPN
ijtc-1322	234	2	,	,	PUNCT
ijtc-1322	234	3	c.	c.	PROPN
ijtc-1322	234	4	,	,	PUNCT
ijtc-1322	234	5	&	&	CCONJ
ijtc-1322	234	6	al	al	PROPN
ijtc-1322	234	7	,	,	PUNCT
ijtc-1322	234	8	e.	e.	PROPN
ijtc-1322	234	9	(	(	PUNCT
ijtc-1322	234	10	2019	2019	NUM
ijtc-1322	234	11	)	)	PUNCT
ijtc-1322	234	12	.	.	PUNCT
ijtc-1322	235	1	industry	industry	NOUN
ijtc-1322	235	2	analysis	analysis	NOUN
ijtc-1322	235	3	in	in	ADP
ijtc-1322	235	4	fundamental	fundamental	ADJ
ijtc-1322	235	5	equity	equity	NOUN
ijtc-1322	235	6	valuation	valuation	NOUN
ijtc-1322	235	7	:	:	PUNCT
ijtc-1322	235	8	a	a	DET
ijtc-1322	235	9	comprehensive	comprehensive	ADJ
ijtc-1322	235	10	review	review	NOUN
ijtc-1322	235	11	.	.	PUNCT
ijtc-1322	236	1	financial	financial	ADJ
ijtc-1322	236	2	analysts	analyst	NOUN
ijtc-1322	236	3	journal	journal	NOUN
ijtc-1322	236	4	,	,	PUNCT
ijtc-1322	236	5	36(2	36(2	NUM
ijtc-1322	236	6	)	)	PUNCT
ijtc-1322	236	7	,	,	PUNCT
ijtc-1322	236	8	110–132	110–132	NUM
ijtc-1322	236	9	.	.	PUNCT
ijtc-1322	236	10	brown	brown	PROPN
ijtc-1322	236	11	,	,	PUNCT
ijtc-1322	236	12	t.	t.	PROPN
ijtc-1322	236	13	,	,	PUNCT
ijtc-1322	236	14	johnson	johnson	PROPN
ijtc-1322	236	15	,	,	PUNCT
ijtc-1322	236	16	r.	r.	PROPN
ijtc-1322	236	17	,	,	PUNCT
ijtc-1322	236	18	&	&	CCONJ
ijtc-1322	236	19	williams	williams	PROPN
ijtc-1322	236	20	,	,	PUNCT
ijtc-1322	236	21	s.	s.	PROPN
ijtc-1322	236	22	(	(	PUNCT
ijtc-1322	236	23	2020	2020	NUM
ijtc-1322	236	24	)	)	PUNCT
ijtc-1322	236	25	.	.	PUNCT
ijtc-1322	237	1	assessing	assess	VERB
ijtc-1322	237	2	liquidity	liquidity	NOUN
ijtc-1322	237	3	:	:	PUNCT
ijtc-1322	237	4	the	the	DET
ijtc-1322	237	5	role	role	NOUN
ijtc-1322	237	6	of	of	ADP
ijtc-1322	237	7	current	current	ADJ
ijtc-1322	237	8	ratio	ratio	NOUN
ijtc-1322	237	9	in	in	ADP
ijtc-1322	237	10	financial	financial	ADJ
ijtc-1322	237	11	health	health	NOUN
ijtc-1322	237	12	.	.	PUNCT
ijtc-1322	238	1	journal	journal	PROPN
ijtc-1322	238	2	of	of	ADP
ijtc-1322	238	3	financial	financial	ADJ
ijtc-1322	238	4	analysis	analysis	NOUN
ijtc-1322	238	5	and	and	CCONJ
ijtc-1322	238	6	investment	investment	NOUN
ijtc-1322	238	7	,	,	PUNCT
ijtc-1322	238	8	45(3	45(3	NUM
ijtc-1322	238	9	)	)	PUNCT
ijtc-1322	238	10	,	,	PUNCT
ijtc-1322	238	11	275–290	275–290	NUM
ijtc-1322	238	12	.	.	PUNCT
ijtc-1322	239	1	cheba	cheba	PROPN
ijtc-1322	239	2	,	,	PUNCT
ijtc-1322	239	3	k.	k.	PROPN
ijtc-1322	239	4	,	,	PUNCT
ijtc-1322	239	5	kiba	kiba	PROPN
ijtc-1322	239	6	-	-	PUNCT
ijtc-1322	239	7	janiak	janiak	PROPN
ijtc-1322	239	8	,	,	PUNCT
ijtc-1322	239	9	m.	m.	NOUN
ijtc-1322	239	10	,	,	PUNCT
ijtc-1322	239	11	baraniecka	baraniecka	NOUN
ijtc-1322	239	12	,	,	PUNCT
ijtc-1322	239	13	a.	a.	PROPN
ijtc-1322	239	14	,	,	PUNCT
ijtc-1322	239	15	&	&	CCONJ
ijtc-1322	239	16	kołakowski	kołakowski	PROPN
ijtc-1322	239	17	,	,	PUNCT
ijtc-1322	239	18	t.	t.	NOUN
ijtc-1322	239	19	(	(	PUNCT
ijtc-1322	239	20	2021	2021	NUM
ijtc-1322	239	21	)	)	PUNCT
ijtc-1322	239	22	.	.	PUNCT
ijtc-1322	240	1	impact	impact	NOUN
ijtc-1322	240	2	of	of	ADP
ijtc-1322	240	3	external	external	ADJ
ijtc-1322	240	4	factors	factor	NOUN
ijtc-1322	240	5	on	on	ADP
ijtc-1322	240	6	e	e	NOUN
ijtc-1322	240	7	-	-	NOUN
ijtc-1322	240	8	commerce	commerce	NOUN
ijtc-1322	240	9	market	market	NOUN
ijtc-1322	240	10	in	in	ADP
ijtc-1322	240	11	cities	city	NOUN
ijtc-1322	240	12	and	and	CCONJ
ijtc-1322	240	13	its	its	PRON
ijtc-1322	240	14	implications	implication	NOUN
ijtc-1322	240	15	on	on	ADP
ijtc-1322	240	16	environment	environment	NOUN
ijtc-1322	240	17	.	.	PUNCT
ijtc-1322	241	1	sustainable	sustainable	ADJ
ijtc-1322	241	2	cities	city	NOUN
ijtc-1322	241	3	and	and	CCONJ
ijtc-1322	241	4	society	society	NOUN
ijtc-1322	241	5	,	,	PUNCT
ijtc-1322	241	6	72(1	72(1	NOUN
ijtc-1322	241	7	)	)	PUNCT
ijtc-1322	241	8	.	.	PUNCT
ijtc-1322	242	1	connelly	connelly	PROPN
ijtc-1322	242	2	,	,	PUNCT
ijtc-1322	242	3	b.	b.	PROPN
ijtc-1322	242	4	l.	l.	PROPN
ijtc-1322	242	5	,	,	PUNCT
ijtc-1322	242	6	certo	certo	PROPN
ijtc-1322	242	7	,	,	PUNCT
ijtc-1322	242	8	s.	s.	PROPN
ijtc-1322	242	9	t.	t.	PROPN
ijtc-1322	242	10	,	,	PUNCT
ijtc-1322	242	11	ireland	ireland	PROPN
ijtc-1322	242	12	,	,	PUNCT
ijtc-1322	242	13	r.	r.	PROPN
ijtc-1322	242	14	d.	d.	PROPN
ijtc-1322	242	15	,	,	PUNCT
ijtc-1322	242	16	&	&	CCONJ
ijtc-1322	242	17	reutzel	reutzel	PROPN
ijtc-1322	242	18	,	,	PUNCT
ijtc-1322	242	19	c.	c.	PROPN
ijtc-1322	242	20	r.	r.	PROPN
ijtc-1322	242	21	(	(	PUNCT
ijtc-1322	242	22	2019	2019	NUM
ijtc-1322	242	23	)	)	PUNCT
ijtc-1322	242	24	.	.	PUNCT
ijtc-1322	243	1	signaling	signal	VERB
ijtc-1322	243	2	theory	theory	NOUN
ijtc-1322	243	3	:	:	PUNCT
ijtc-1322	243	4	a	a	DET
ijtc-1322	243	5	review	review	NOUN
ijtc-1322	243	6	and	and	CCONJ
ijtc-1322	243	7	assessment	assessment	NOUN
ijtc-1322	243	8	.	.	PUNCT
ijtc-1322	244	1	journal	journal	NOUN
ijtc-1322	244	2	of	of	ADP
ijtc-1322	244	3	management	management	NOUN
ijtc-1322	244	4	,	,	PUNCT
ijtc-1322	244	5	45(6	45(6	NOUN
ijtc-1322	244	6	)	)	PUNCT
ijtc-1322	244	7	,	,	PUNCT
ijtc-1322	244	8	2409–2431	2409–2431	NUM
ijtc-1322	244	9	.	.	PUNCT
ijtc-1322	245	1	davis	davis	PROPN
ijtc-1322	245	2	,	,	PUNCT
ijtc-1322	245	3	j.	j.	PROPN
ijtc-1322	245	4	h.	h.	PROPN
ijtc-1322	245	5	,	,	PUNCT
ijtc-1322	245	6	&	&	CCONJ
ijtc-1322	245	7	schoorman	schoorman	PROPN
ijtc-1322	245	8	,	,	PUNCT
ijtc-1322	245	9	f.	f.	PROPN
ijtc-1322	245	10	d.	d.	PROPN
ijtc-1322	245	11	donaldson	donaldson	PROPN
ijtc-1322	245	12	,	,	PUNCT
ijtc-1322	245	13	l.	l.	PROPN
ijtc-1322	245	14	(	(	PUNCT
ijtc-1322	245	15	2019	2019	NUM
ijtc-1322	245	16	)	)	PUNCT
ijtc-1322	245	17	.	.	PUNCT
ijtc-1322	246	1	toward	toward	ADP
ijtc-1322	246	2	a	a	DET
ijtc-1322	246	3	stewardship	stewardship	NOUN
ijtc-1322	246	4	theory	theory	NOUN
ijtc-1322	246	5	of	of	ADP
ijtc-1322	246	6	management	management	NOUN
ijtc-1322	246	7	.	.	PUNCT
ijtc-1322	247	1	academy	academy	PROPN
ijtc-1322	247	2	of	of	ADP
ijtc-1322	247	3	management	management	PROPN
ijtc-1322	247	4	review	review	PROPN
ijtc-1322	247	5	,	,	PUNCT
ijtc-1322	247	6	22(1	22(1	NUM
ijtc-1322	247	7	)	)	PUNCT
ijtc-1322	247	8	,	,	PUNCT
ijtc-1322	247	9	20–47	20–47	PROPN
ijtc-1322	247	10	.	.	PUNCT
ijtc-1322	247	11	glebocki	glebocki	PROPN
ijtc-1322	247	12	keefe	keefe	PROPN
ijtc-1322	247	13	,	,	PUNCT
ijtc-1322	247	14	h.	h.	PROPN
ijtc-1322	247	15	,	,	PUNCT
ijtc-1322	247	16	&	&	CCONJ
ijtc-1322	247	17	saha	saha	PROPN
ijtc-1322	247	18	,	,	PUNCT
ijtc-1322	247	19	s.	s.	PROPN
ijtc-1322	247	20	(	(	PUNCT
ijtc-1322	247	21	2022	2022	NUM
ijtc-1322	247	22	)	)	PUNCT
ijtc-1322	247	23	.	.	PUNCT
ijtc-1322	248	1	threshold	threshold	NOUN
ijtc-1322	248	2	effects	effect	NOUN
ijtc-1322	248	3	of	of	ADP
ijtc-1322	248	4	openness	openness	NOUN
ijtc-1322	248	5	on	on	ADP
ijtc-1322	248	6	real	real	ADJ
ijtc-1322	248	7	and	and	CCONJ
ijtc-1322	248	8	nominal	nominal	ADJ
ijtc-1322	248	9	effective	effective	ADJ
ijtc-1322	248	10	exchange	exchange	NOUN
ijtc-1322	248	11	rates	rate	NOUN
ijtc-1322	248	12	in	in	ADP
ijtc-1322	248	13	emerging	emerge	VERB
ijtc-1322	248	14	and	and	CCONJ
ijtc-1322	248	15	developing	develop	VERB
ijtc-1322	248	16	economies	economy	NOUN
ijtc-1322	248	17	.	.	PUNCT
ijtc-1322	249	1	world	world	NOUN
ijtc-1322	249	2	economy	economy	NOUN
ijtc-1322	249	3	,	,	PUNCT
ijtc-1322	249	4	45(5	45(5	PROPN
ijtc-1322	249	5	)	)	PUNCT
ijtc-1322	249	6	,	,	PUNCT
ijtc-1322	249	7	1386–1408	1386–1408	NUM
ijtc-1322	249	8	.	.	PUNCT
ijtc-1322	250	1	https://doi.org/10.1111/twec.13212	https://doi.org/10.1111/twec.13212	PROPN
ijtc-1322	250	2	go	go	VERB
ijtc-1322	250	3	,	,	PUNCT
ijtc-1322	250	4	y.-h	y.-h	PROPN
ijtc-1322	250	5	.	.	PROPN
ijtc-1322	250	6	,	,	PUNCT
ijtc-1322	250	7	ng	ng	PROPN
ijtc-1322	250	8	,	,	PUNCT
ijtc-1322	250	9	c.-f	c.-f	NOUN
ijtc-1322	250	10	.	.	PUNCT
ijtc-1322	250	11	,	,	PUNCT
ijtc-1322	250	12	&	&	CCONJ
ijtc-1322	250	13	jayaraman	jayaraman	NOUN
ijtc-1322	250	14	,	,	PUNCT
ijtc-1322	250	15	t.	t.	PROPN
ijtc-1322	250	16	k.	k.	PROPN
ijtc-1322	250	17	(	(	PUNCT
ijtc-1322	250	18	2020	2020	NUM
ijtc-1322	250	19	)	)	PUNCT
ijtc-1322	250	20	.	.	PUNCT
ijtc-1322	251	1	asymmetric	asymmetric	ADJ
ijtc-1322	251	2	effect	effect	NOUN
ijtc-1322	251	3	of	of	ADP
ijtc-1322	251	4	china	china	PROPN
ijtc-1322	251	5	’s	’s	PART
ijtc-1322	251	6	exchange	exchange	NOUN
ijtc-1322	251	7	rates	rate	NOUN
ijtc-1322	251	8	on	on	ADP
ijtc-1322	251	9	global	global	ADJ
ijtc-1322	251	10	commodity	commodity	NOUN
ijtc-1322	251	11	prices	price	NOUN
ijtc-1322	251	12	:	:	PUNCT
ijtc-1322	251	13	new	new	ADJ
ijtc-1322	251	14	evidence	evidence	NOUN
ijtc-1322	251	15	and	and	CCONJ
ijtc-1322	251	16	implication	implication	NOUN
ijtc-1322	251	17	.	.	PUNCT
ijtc-1322	252	1	journal	journal	PROPN
ijtc-1322	252	2	of	of	ADP
ijtc-1322	252	3	international	international	ADJ
ijtc-1322	252	4	trade	trade	NOUN
ijtc-1322	252	5	and	and	CCONJ
ijtc-1322	252	6	economic	economic	ADJ
ijtc-1322	252	7	development	development	NOUN
ijtc-1322	252	8	,	,	PUNCT
ijtc-1322	252	9	29(4	29(4	NOUN
ijtc-1322	252	10	)	)	PUNCT
ijtc-1322	252	11	,	,	PUNCT
ijtc-1322	252	12	455–481	455–481	NUM
ijtc-1322	252	13	.	.	PUNCT
ijtc-1322	253	1	https://doi.org/10.1080/09638199.2019.1697346	https://doi.org/10.1080/09638199.2019.1697346	PROPN
ijtc-1322	253	2	jensen	jensen	PROPN
ijtc-1322	253	3	,	,	PUNCT
ijtc-1322	253	4	m.	m.	PROPN
ijtc-1322	253	5	c.	c.	PROPN
ijtc-1322	253	6	,	,	PUNCT
ijtc-1322	253	7	&	&	CCONJ
ijtc-1322	253	8	meckling	meckling	PROPN
ijtc-1322	253	9	,	,	PUNCT
ijtc-1322	253	10	w.	w.	PROPN
ijtc-1322	253	11	h.	h.	PROPN
ijtc-1322	253	12	(	(	PUNCT
ijtc-1322	253	13	2018	2018	NUM
ijtc-1322	253	14	)	)	PUNCT
ijtc-1322	253	15	.	.	PUNCT
ijtc-1322	254	1	theory	theory	NOUN
ijtc-1322	254	2	of	of	ADP
ijtc-1322	254	3	the	the	DET
ijtc-1322	254	4	firm	firm	NOUN
ijtc-1322	254	5	:	:	PUNCT
ijtc-1322	254	6	managerial	managerial	ADJ
ijtc-1322	254	7	behavior	behavior	NOUN
ijtc-1322	254	8	,	,	PUNCT
ijtc-1322	254	9	agency	agency	NOUN
ijtc-1322	254	10	costs	cost	NOUN
ijtc-1322	254	11	and	and	CCONJ
ijtc-1322	254	12	ownership	ownership	NOUN
ijtc-1322	254	13	structure	structure	NOUN
ijtc-1322	254	14	.	.	PUNCT
ijtc-1322	255	1	journal	journal	NOUN
ijtc-1322	255	2	of	of	ADP
ijtc-1322	255	3	financial	financial	ADJ
ijtc-1322	255	4	economics	economic	NOUN
ijtc-1322	255	5	,	,	PUNCT
ijtc-1322	255	6	3(4	3(4	NUM
ijtc-1322	255	7	)	)	PUNCT
ijtc-1322	255	8	,	,	PUNCT
ijtc-1322	255	9	305–360	305–360	NUM
ijtc-1322	255	10	.	.	PUNCT
ijtc-1322	256	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1322	256	2	impact	impact	NOUN
ijtc-1322	256	3	of	of	ADP
ijtc-1322	256	4	internal	internal	ADJ
ijtc-1322	256	5	and	and	CCONJ
ijtc-1322	256	6	external	external	ADJ
ijtc-1322	256	7	factors	factor	NOUN
ijtc-1322	256	8	of	of	ADP
ijtc-1322	256	9	a	a	DET
ijtc-1322	256	10	company	company	NOUN
ijtc-1322	256	11	facing	face	VERB
ijtc-1322	256	12	the	the	DET
ijtc-1322	256	13	return	return	NOUN
ijtc-1322	256	14	of	of	ADP
ijtc-1322	256	15	the	the	DET
ijtc-1322	256	16	company	company	NOUN
ijtc-1322	256	17	with	with	ADP
ijtc-1322	256	18	a	a	DET
ijtc-1322	256	19	compas100	compas100	PROPN
ijtc-1322	256	20	indeks	indek	NOUN
ijtc-1322	256	21	noted	note	VERB
ijtc-1322	256	22	on	on	ADP
ijtc-1322	256	23	the	the	DET
ijtc-1322	256	24	indonesia	indonesia	PROPN
ijtc-1322	256	25	shipping	shipping	NOUN
ijtc-1322	256	26	borse	borse	PROPN
ijtc-1322	256	27	sinaga	sinaga	NOUN
ijtc-1322	256	28	and	and	CCONJ
ijtc-1322	256	29	rudianto	rudianto	VERB
ijtc-1322	256	30	707	707	NUM
ijtc-1322	256	31	|	|	ADV
ijtc-1322	256	32	ilomata	ilomata	PROPN
ijtc-1322	256	33	international	international	ADJ
ijtc-1322	256	34	journal	journal	NOUN
ijtc-1322	256	35	of	of	ADP
ijtc-1322	256	36	tax	tax	PROPN
ijtc-1322	256	37	&	&	CCONJ
ijtc-1322	256	38	accounting	accounting	PROPN
ijtc-1322	256	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	256	40	johnson	johnson	PROPN
ijtc-1322	256	41	,	,	PUNCT
ijtc-1322	256	42	m.	m.	NOUN
ijtc-1322	256	43	,	,	PUNCT
ijtc-1322	256	44	&	&	CCONJ
ijtc-1322	256	45	lee	lee	PROPN
ijtc-1322	256	46	,	,	PUNCT
ijtc-1322	256	47	j.	j.	PROPN
ijtc-1322	256	48	(	(	PUNCT
ijtc-1322	256	49	2019	2019	NUM
ijtc-1322	256	50	)	)	PUNCT
ijtc-1322	256	51	.	.	PUNCT
ijtc-1322	257	1	sustainable	sustainable	ADJ
ijtc-1322	257	2	profitability	profitability	NOUN
ijtc-1322	257	3	in	in	ADP
ijtc-1322	257	4	a	a	DET
ijtc-1322	257	5	dynamic	dynamic	ADJ
ijtc-1322	257	6	market	market	NOUN
ijtc-1322	257	7	:	:	PUNCT
ijtc-1322	257	8	insights	insight	NOUN
ijtc-1322	257	9	from	from	ADP
ijtc-1322	257	10	net	net	ADJ
ijtc-1322	257	11	profit	profit	NOUN
ijtc-1322	257	12	margin	margin	NOUN
ijtc-1322	257	13	analysis	analysis	NOUN
ijtc-1322	257	14	.	.	PUNCT
ijtc-1322	258	1	global	global	ADJ
ijtc-1322	258	2	economic	economic	ADJ
ijtc-1322	258	3	journal	journal	NOUN
ijtc-1322	258	4	,	,	PUNCT
ijtc-1322	258	5	27(1	27(1	NUM
ijtc-1322	258	6	)	)	PUNCT
ijtc-1322	258	7	,	,	PUNCT
ijtc-1322	258	8	101–118	101–118	NUM
ijtc-1322	258	9	.	.	PUNCT
ijtc-1322	259	1	johnson	johnson	PROPN
ijtc-1322	259	2	,	,	PUNCT
ijtc-1322	259	3	r.	r.	PROPN
ijtc-1322	259	4	(	(	PUNCT
ijtc-1322	259	5	2019	2019	NUM
ijtc-1322	259	6	)	)	PUNCT
ijtc-1322	259	7	.	.	PUNCT
ijtc-1322	260	1	the	the	DET
ijtc-1322	260	2	role	role	NOUN
ijtc-1322	260	3	of	of	ADP
ijtc-1322	260	4	financial	financial	ADJ
ijtc-1322	260	5	reporting	reporting	NOUN
ijtc-1322	260	6	in	in	ADP
ijtc-1322	260	7	updating	update	VERB
ijtc-1322	260	8	financial	financial	ADJ
ijtc-1322	260	9	ratios	ratio	NOUN
ijtc-1322	260	10	for	for	ADP
ijtc-1322	260	11	stock	stock	NOUN
ijtc-1322	260	12	analysis	analysis	NOUN
ijtc-1322	260	13	.	.	PUNCT
ijtc-1322	261	1	journal	journal	NOUN
ijtc-1322	261	2	of	of	ADP
ijtc-1322	261	3	accounting	accounting	NOUN
ijtc-1322	261	4	and	and	CCONJ
ijtc-1322	261	5	public	public	ADJ
ijtc-1322	261	6	policy	policy	NOUN
ijtc-1322	261	7	,	,	PUNCT
ijtc-1322	261	8	38(3	38(3	NUM
ijtc-1322	261	9	)	)	PUNCT
ijtc-1322	261	10	,	,	PUNCT
ijtc-1322	261	11	201–224	201–224	NUM
ijtc-1322	261	12	.	.	PUNCT
ijtc-1322	262	1	johnson	johnson	PROPN
ijtc-1322	262	2	,	,	PUNCT
ijtc-1322	262	3	r.	r.	PROPN
ijtc-1322	262	4	a.	a.	PROPN
ijtc-1322	262	5	,	,	PUNCT
ijtc-1322	262	6	hoskisson	hoskisson	PROPN
ijtc-1322	262	7	,	,	PUNCT
ijtc-1322	262	8	r.	r.	PROPN
ijtc-1322	262	9	e.	e.	PROPN
ijtc-1322	262	10	,	,	PUNCT
ijtc-1322	262	11	&	&	CCONJ
ijtc-1322	262	12	hitt	hitt	PROPN
ijtc-1322	262	13	,	,	PUNCT
ijtc-1322	262	14	m.	m.	NOUN
ijtc-1322	262	15	a.	a.	NOUN
ijtc-1322	262	16	(	(	PUNCT
ijtc-1322	262	17	2018	2018	NUM
ijtc-1322	262	18	)	)	PUNCT
ijtc-1322	262	19	.	.	PUNCT
ijtc-1322	263	1	the	the	DET
ijtc-1322	263	2	effects	effect	NOUN
ijtc-1322	263	3	of	of	ADP
ijtc-1322	263	4	international	international	ADJ
ijtc-1322	263	5	expansion	expansion	NOUN
ijtc-1322	263	6	and	and	CCONJ
ijtc-1322	263	7	profit	profit	NOUN
ijtc-1322	263	8	margin	margin	NOUN
ijtc-1322	263	9	on	on	ADP
ijtc-1322	263	10	firm	firm	ADJ
ijtc-1322	263	11	value	value	NOUN
ijtc-1322	263	12	:	:	PUNCT
ijtc-1322	263	13	an	an	DET
ijtc-1322	263	14	empirical	empirical	ADJ
ijtc-1322	263	15	study	study	NOUN
ijtc-1322	263	16	in	in	ADP
ijtc-1322	263	17	the	the	DET
ijtc-1322	263	18	us	us	PROPN
ijtc-1322	263	19	market	market	NOUN
ijtc-1322	263	20	.	.	PUNCT
ijtc-1322	264	1	strategic	strategic	ADJ
ijtc-1322	264	2	management	management	NOUN
ijtc-1322	264	3	journal	journal	NOUN
ijtc-1322	264	4	,	,	PUNCT
ijtc-1322	264	5	39(6	39(6	NUM
ijtc-1322	264	6	)	)	PUNCT
ijtc-1322	264	7	,	,	PUNCT
ijtc-1322	264	8	1698–1724	1698–1724	NUM
ijtc-1322	264	9	.	.	PUNCT
ijtc-1322	265	1	jung	jung	PROPN
ijtc-1322	265	2	,	,	PUNCT
ijtc-1322	265	3	j.	j.	PROPN
ijtc-1322	265	4	,	,	PUNCT
ijtc-1322	265	5	&	&	CCONJ
ijtc-1322	265	6	kim	kim	PROPN
ijtc-1322	265	7	,	,	PUNCT
ijtc-1322	265	8	s.	s.	PROPN
ijtc-1322	265	9	(	(	PUNCT
ijtc-1322	265	10	2020	2020	NUM
ijtc-1322	265	11	)	)	PUNCT
ijtc-1322	265	12	.	.	PUNCT
ijtc-1322	266	1	the	the	DET
ijtc-1322	266	2	impact	impact	NOUN
ijtc-1322	266	3	of	of	ADP
ijtc-1322	266	4	share	share	NOUN
ijtc-1322	266	5	repurchase	repurchase	VERB
ijtc-1322	266	6	on	on	ADP
ijtc-1322	266	7	signaling	signal	VERB
ijtc-1322	266	8	undervaluation	undervaluation	NOUN
ijtc-1322	266	9	:	:	PUNCT
ijtc-1322	266	10	evidence	evidence	NOUN
ijtc-1322	266	11	from	from	ADP
ijtc-1322	266	12	korea	korea	PROPN
ijtc-1322	266	13	.	.	PUNCT
ijtc-1322	267	1	journal	journal	PROPN
ijtc-1322	267	2	of	of	ADP
ijtc-1322	267	3	financial	financial	ADJ
ijtc-1322	267	4	studies	study	NOUN
ijtc-1322	267	5	,	,	PUNCT
ijtc-1322	267	6	28(1	28(1	NOUN
ijtc-1322	267	7	)	)	PUNCT
ijtc-1322	267	8	,	,	PUNCT
ijtc-1322	267	9	23–45	23–45	NUM
ijtc-1322	267	10	.	.	PUNCT
ijtc-1322	268	1	karjono	karjono	PROPN
ijtc-1322	268	2	,	,	PUNCT
ijtc-1322	268	3	a.	a.	NOUN
ijtc-1322	268	4	(	(	PUNCT
ijtc-1322	268	5	2019	2019	NUM
ijtc-1322	268	6	)	)	PUNCT
ijtc-1322	268	7	.	.	PUNCT
ijtc-1322	269	1	pengaruh	pengaruh	VERB
ijtc-1322	269	2	cash	cash	NOUN
ijtc-1322	269	3	ratio	ratio	NOUN
ijtc-1322	269	4	,	,	PUNCT
ijtc-1322	269	5	net	net	ADJ
ijtc-1322	269	6	profit	profit	NOUN
ijtc-1322	269	7	margin	margin	NOUN
ijtc-1322	269	8	,	,	PUNCT
ijtc-1322	269	9	debt	debt	NOUN
ijtc-1322	269	10	to	to	ADP
ijtc-1322	269	11	equity	equity	NOUN
ijtc-1322	269	12	ratio	ratio	NOUN
ijtc-1322	269	13	,	,	PUNCT
ijtc-1322	269	14	dan	dan	PROPN
ijtc-1322	269	15	firm	firm	PROPN
ijtc-1322	269	16	size	size	PROPN
ijtc-1322	269	17	terhadap	terhadap	PROPN
ijtc-1322	269	18	kebijakan	kebijakan	PROPN
ijtc-1322	269	19	dividen	dividen	PROPN
ijtc-1322	269	20	(	(	PUNCT
ijtc-1322	269	21	studi	studi	PROPN
ijtc-1322	269	22	empiris	empiris	PROPN
ijtc-1322	269	23	pada	pada	PROPN
ijtc-1322	269	24	perusahaan	perusahaan	PROPN
ijtc-1322	269	25	manufaktur	manufaktur	PROPN
ijtc-1322	269	26	yang	yang	PROPN
ijtc-1322	269	27	terdaftar	terdaftar	PROPN
ijtc-1322	269	28	di	di	PROPN
ijtc-1322	269	29	bei	bei	PROPN
ijtc-1322	269	30	periode	periode	PROPN
ijtc-1322	269	31	2013	2013	NUM
ijtc-1322	269	32	-	-	SYM
ijtc-1322	269	33	2017	2017	NUM
ijtc-1322	269	34	.	.	PUNCT
ijtc-1322	270	1	jurnal	jurnal	ADJ
ijtc-1322	270	2	manajemen	manajeman	NOUN
ijtc-1322	270	3	bisnis	bisnis	PROPN
ijtc-1322	270	4	,	,	PUNCT
ijtc-1322	270	5	22(3	22(3	NUM
ijtc-1322	270	6	)	)	PUNCT
ijtc-1322	270	7	.	.	PUNCT
ijtc-1322	271	1	kumeka	kumeka	PROPN
ijtc-1322	271	2	,	,	PUNCT
ijtc-1322	271	3	t.	t.	PROPN
ijtc-1322	271	4	t.	t.	PROPN
ijtc-1322	271	5	,	,	PUNCT
ijtc-1322	271	6	uzoma	uzoma	ADJ
ijtc-1322	271	7	-	-	PUNCT
ijtc-1322	271	8	nwosu	nwosu	PROPN
ijtc-1322	271	9	,	,	PUNCT
ijtc-1322	271	10	d.	d.	PROPN
ijtc-1322	271	11	c.	c.	PROPN
ijtc-1322	271	12	,	,	PUNCT
ijtc-1322	271	13	&	&	CCONJ
ijtc-1322	271	14	david	david	PROPN
ijtc-1322	271	15	-	-	PUNCT
ijtc-1322	271	16	wayas	wayas	PROPN
ijtc-1322	271	17	,	,	PUNCT
ijtc-1322	271	18	m.	m.	NOUN
ijtc-1322	271	19	o.	o.	PROPN
ijtc-1322	271	20	(	(	PUNCT
ijtc-1322	271	21	2022	2022	NUM
ijtc-1322	271	22	)	)	PUNCT
ijtc-1322	271	23	.	.	PUNCT
ijtc-1322	272	1	the	the	DET
ijtc-1322	272	2	effects	effect	NOUN
ijtc-1322	272	3	of	of	ADP
ijtc-1322	272	4	covid-19	covid-19	PROPN
ijtc-1322	272	5	on	on	ADP
ijtc-1322	272	6	the	the	DET
ijtc-1322	272	7	interrelationship	interrelationship	NOUN
ijtc-1322	272	8	among	among	ADP
ijtc-1322	272	9	oil	oil	NOUN
ijtc-1322	272	10	prices	price	NOUN
ijtc-1322	272	11	,	,	PUNCT
ijtc-1322	272	12	stock	stock	NOUN
ijtc-1322	272	13	prices	price	NOUN
ijtc-1322	272	14	and	and	CCONJ
ijtc-1322	272	15	exchange	exchange	NOUN
ijtc-1322	272	16	rates	rate	NOUN
ijtc-1322	272	17	in	in	ADP
ijtc-1322	272	18	selected	select	VERB
ijtc-1322	272	19	oil	oil	NOUN
ijtc-1322	272	20	exporting	export	VERB
ijtc-1322	272	21	economies	economy	NOUN
ijtc-1322	272	22	.	.	PUNCT
ijtc-1322	273	1	resources	resource	NOUN
ijtc-1322	273	2	policy	policy	NOUN
ijtc-1322	273	3	,	,	PUNCT
ijtc-1322	273	4	77	77	NUM
ijtc-1322	273	5	.	.	PUNCT
ijtc-1322	274	1	https://doi.org/10.1016/j.resourpol.2022.102744	https://doi.org/10.1016/j.resourpol.2022.102744	PROPN
ijtc-1322	274	2	li	li	PROPN
ijtc-1322	274	3	,	,	PUNCT
ijtc-1322	274	4	s.	s.	PROPN
ijtc-1322	274	5	,	,	PUNCT
ijtc-1322	274	6	&	&	CCONJ
ijtc-1322	274	7	nakagawa	nakagawa	PROPN
ijtc-1322	274	8	,	,	PUNCT
ijtc-1322	274	9	h.	h.	PROPN
ijtc-1322	274	10	(	(	PUNCT
ijtc-1322	274	11	2022	2022	NUM
ijtc-1322	274	12	)	)	PUNCT
ijtc-1322	274	13	.	.	PUNCT
ijtc-1322	275	1	exchange	exchange	NOUN
ijtc-1322	275	2	rates	rate	NOUN
ijtc-1322	275	3	and	and	CCONJ
ijtc-1322	275	4	foreign	foreign	ADJ
ijtc-1322	275	5	direct	direct	ADJ
ijtc-1322	275	6	investment	investment	NOUN
ijtc-1322	275	7	:	:	PUNCT
ijtc-1322	275	8	evidence	evidence	NOUN
ijtc-1322	275	9	from	from	ADP
ijtc-1322	275	10	chinese	chinese	ADJ
ijtc-1322	275	11	firm	firm	ADJ
ijtc-1322	275	12	-	-	PUNCT
ijtc-1322	275	13	level	level	NOUN
ijtc-1322	275	14	data	datum	NOUN
ijtc-1322	275	15	.	.	PUNCT
ijtc-1322	276	1	world	world	NOUN
ijtc-1322	276	2	economy	economy	PROPN
ijtc-1322	276	3	,	,	PUNCT
ijtc-1322	276	4	45(9	45(9	NOUN
ijtc-1322	276	5	)	)	PUNCT
ijtc-1322	276	6	,	,	PUNCT
ijtc-1322	276	7	2902–2923	2902–2923	NUM
ijtc-1322	276	8	.	.	PUNCT
ijtc-1322	276	9	https://doi.org/10.1111/twec.13257	https://doi.org/10.1111/twec.13257	VERB
ijtc-1322	276	10	lim	lim	PROPN
ijtc-1322	276	11	,	,	PUNCT
ijtc-1322	276	12	h.	h.	PROPN
ijtc-1322	276	13	,	,	PUNCT
ijtc-1322	276	14	&	&	CCONJ
ijtc-1322	276	15	rokhim	rokhim	PROPN
ijtc-1322	276	16	,	,	PUNCT
ijtc-1322	276	17	r.	r.	PROPN
ijtc-1322	276	18	(	(	PUNCT
ijtc-1322	276	19	2020	2020	NUM
ijtc-1322	276	20	)	)	PUNCT
ijtc-1322	276	21	.	.	PUNCT
ijtc-1322	277	1	factors	factor	NOUN
ijtc-1322	277	2	affecting	affect	VERB
ijtc-1322	277	3	profitability	profitability	NOUN
ijtc-1322	277	4	of	of	ADP
ijtc-1322	277	5	pharmaceutical	pharmaceutical	ADJ
ijtc-1322	277	6	company	company	NOUN
ijtc-1322	277	7	:	:	PUNCT
ijtc-1322	277	8	an	an	DET
ijtc-1322	277	9	indonesian	indonesian	ADJ
ijtc-1322	277	10	evidence	evidence	NOUN
ijtc-1322	277	11	.	.	PUNCT
ijtc-1322	278	1	journal	journal	NOUN
ijtc-1322	278	2	of	of	ADP
ijtc-1322	278	3	economic	economic	ADJ
ijtc-1322	278	4	studies	study	NOUN
ijtc-1322	278	5	,	,	PUNCT
ijtc-1322	278	6	48(5	48(5	NUM
ijtc-1322	278	7	)	)	PUNCT
ijtc-1322	278	8	.	.	PUNCT
ijtc-1322	279	1	ma	ma	PROPN
ijtc-1322	279	2	,	,	PUNCT
ijtc-1322	279	3	y.	y.	PROPN
ijtc-1322	279	4	,	,	PUNCT
ijtc-1322	279	5	&	&	CCONJ
ijtc-1322	279	6	wang	wang	PROPN
ijtc-1322	279	7	,	,	PUNCT
ijtc-1322	279	8	j.	j.	PROPN
ijtc-1322	279	9	(	(	PUNCT
ijtc-1322	279	10	2019	2019	NUM
ijtc-1322	279	11	)	)	PUNCT
ijtc-1322	279	12	.	.	PUNCT
ijtc-1322	280	1	co	co	NOUN
ijtc-1322	280	2	-	-	NOUN
ijtc-1322	280	3	movement	movement	NOUN
ijtc-1322	280	4	between	between	ADP
ijtc-1322	280	5	oil	oil	NOUN
ijtc-1322	280	6	,	,	PUNCT
ijtc-1322	280	7	gas	gas	NOUN
ijtc-1322	280	8	,	,	PUNCT
ijtc-1322	280	9	coal	coal	NOUN
ijtc-1322	280	10	,	,	PUNCT
ijtc-1322	280	11	and	and	CCONJ
ijtc-1322	280	12	iron	iron	NOUN
ijtc-1322	280	13	ore	ore	NOUN
ijtc-1322	280	14	prices	price	NOUN
ijtc-1322	280	15	,	,	PUNCT
ijtc-1322	280	16	the	the	DET
ijtc-1322	280	17	australian	australian	ADJ
ijtc-1322	280	18	dollar	dollar	NOUN
ijtc-1322	280	19	,	,	PUNCT
ijtc-1322	280	20	and	and	CCONJ
ijtc-1322	280	21	the	the	DET
ijtc-1322	280	22	chinese	chinese	PROPN
ijtc-1322	280	23	rmb	rmb	PROPN
ijtc-1322	280	24	exchange	exchange	NOUN
ijtc-1322	280	25	rates	rate	NOUN
ijtc-1322	280	26	:	:	PUNCT
ijtc-1322	280	27	a	a	DET
ijtc-1322	280	28	copula	copula	NOUN
ijtc-1322	280	29	approach	approach	NOUN
ijtc-1322	280	30	.	.	PUNCT
ijtc-1322	281	1	resources	resource	NOUN
ijtc-1322	281	2	policy	policy	NOUN
ijtc-1322	281	3	,	,	PUNCT
ijtc-1322	281	4	63	63	NUM
ijtc-1322	281	5	.	.	PUNCT
ijtc-1322	282	1	https://doi.org/10.1016/j.resourpol.2019.101471	https://doi.org/10.1016/j.resourpol.2019.101471	PROPN
ijtc-1322	282	2	mankiw	mankiw	PROPN
ijtc-1322	282	3	,	,	PUNCT
ijtc-1322	282	4	n.	n.	PROPN
ijtc-1322	282	5	g.	g.	PROPN
ijtc-1322	282	6	(	(	PUNCT
ijtc-1322	282	7	2019	2019	NUM
ijtc-1322	282	8	)	)	PUNCT
ijtc-1322	282	9	.	.	PUNCT
ijtc-1322	283	1	macroeconomics	macroeconomic	NOUN
ijtc-1322	283	2	.	.	PUNCT
ijtc-1322	284	1	10th	10th	ADJ
ijtc-1322	284	2	ed	ed	NOUN
ijtc-1322	284	3	.	.	PUNCT
ijtc-1322	285	1	worth	worth	ADJ
ijtc-1322	285	2	publishers	publisher	NOUN
ijtc-1322	285	3	.	.	PUNCT
ijtc-1322	286	1	mattingly	mattingly	PROPN
ijtc-1322	286	2	,	,	PUNCT
ijtc-1322	286	3	t.	t.	PROPN
ijtc-1322	286	4	j.	j.	PROPN
ijtc-1322	286	5	(	(	PUNCT
ijtc-1322	286	6	2019	2019	NUM
ijtc-1322	286	7	)	)	PUNCT
ijtc-1322	286	8	.	.	PUNCT
ijtc-1322	287	1	before	before	SCONJ
ijtc-1322	287	2	we	we	PRON
ijtc-1322	287	3	talk	talk	VERB
ijtc-1322	287	4	about	about	ADP
ijtc-1322	287	5	student	student	NOUN
ijtc-1322	287	6	debt	debt	NOUN
ijtc-1322	287	7	cancelation	cancelation	NOUN
ijtc-1322	287	8	,	,	PUNCT
ijtc-1322	287	9	can	can	AUX
ijtc-1322	287	10	we	we	PRON
ijtc-1322	287	11	talk	talk	VERB
ijtc-1322	287	12	about	about	ADP
ijtc-1322	287	13	interest	interest	NOUN
ijtc-1322	287	14	rates	rate	NOUN
ijtc-1322	287	15	?	?	PUNCT
ijtc-1322	288	1	american	american	ADJ
ijtc-1322	288	2	journal	journal	PROPN
ijtc-1322	288	3	of	of	ADP
ijtc-1322	288	4	pharmaceutical	pharmaceutical	ADJ
ijtc-1322	288	5	education	education	NOUN
ijtc-1322	288	6	,	,	PUNCT
ijtc-1322	288	7	83(9	83(9	NOUN
ijtc-1322	288	8	)	)	PUNCT
ijtc-1322	288	9	,	,	PUNCT
ijtc-1322	288	10	1832–1835	1832–1835	NUM
ijtc-1322	288	11	.	.	PUNCT
ijtc-1322	289	1	https://www.scopus.com/inward/record.uri?eid=2-s2.085076984215&partnerid=40&md5=2e549f4faeacc41b9718bb3b8b319049	https://www.scopus.com/inward/record.uri?eid=2-s2.085076984215&partnerid=40&md5=2e549f4faeacc41b9718bb3b8b319049	PROPN
ijtc-1322	289	2	nguyen	nguyen	PROPN
ijtc-1322	289	3	.	.	PUNCT
ijtc-1322	290	1	(	(	PUNCT
ijtc-1322	290	2	2021	2021	NUM
ijtc-1322	290	3	)	)	PUNCT
ijtc-1322	290	4	.	.	PUNCT
ijtc-1322	291	1	internal	internal	ADJ
ijtc-1322	291	2	factors	factor	NOUN
ijtc-1322	291	3	affecting	affect	VERB
ijtc-1322	291	4	firm	firm	ADJ
ijtc-1322	291	5	performance	performance	NOUN
ijtc-1322	291	6	:	:	PUNCT
ijtc-1322	291	7	a	a	DET
ijtc-1322	291	8	case	case	NOUN
ijtc-1322	291	9	study	study	NOUN
ijtc-1322	291	10	in	in	ADP
ijtc-1322	291	11	vietnam	vietnam	PROPN
ijtc-1322	291	12	.	.	PUNCT
ijtc-1322	292	1	the	the	DET
ijtc-1322	292	2	journal	journal	NOUN
ijtc-1322	292	3	of	of	ADP
ijtc-1322	292	4	asian	asian	ADJ
ijtc-1322	292	5	finance	finance	NOUN
ijtc-1322	292	6	,	,	PUNCT
ijtc-1322	292	7	economics	economic	NOUN
ijtc-1322	292	8	and	and	CCONJ
ijtc-1322	292	9	business	business	NOUN
ijtc-1322	292	10	,	,	PUNCT
ijtc-1322	292	11	8(5	8(5	NUM
ijtc-1322	292	12	)	)	PUNCT
ijtc-1322	292	13	,	,	PUNCT
ijtc-1322	292	14	303–314	303–314	NUM
ijtc-1322	292	15	.	.	PUNCT
ijtc-1322	293	1	nguyen	nguyen	PROPN
ijtc-1322	293	2	,	,	PUNCT
ijtc-1322	293	3	h.	h.	PROPN
ijtc-1322	293	4	t.	t.	PROPN
ijtc-1322	293	5	t.	t.	PROPN
ijtc-1322	293	6	,	,	PUNCT
ijtc-1322	293	7	tram	tram	PROPN
ijtc-1322	293	8	,	,	PUNCT
ijtc-1322	293	9	h.	h.	PROPN
ijtc-1322	293	10	t.	t.	PROPN
ijtc-1322	293	11	x.	x.	PROPN
ijtc-1322	293	12	,	,	PUNCT
ijtc-1322	293	13	&	&	CCONJ
ijtc-1322	293	14	nguyen	nguyen	PROPN
ijtc-1322	293	15	,	,	PUNCT
ijtc-1322	293	16	l.	l.	PROPN
ijtc-1322	293	17	t.	t.	PROPN
ijtc-1322	293	18	t.	t.	PROPN
ijtc-1322	293	19	(	(	PUNCT
ijtc-1322	293	20	2023	2023	NUM
ijtc-1322	293	21	)	)	PUNCT
ijtc-1322	293	22	.	.	PUNCT
ijtc-1322	294	1	interest	interest	NOUN
ijtc-1322	294	2	rates	rate	NOUN
ijtc-1322	294	3	and	and	CCONJ
ijtc-1322	294	4	systemic	systemic	ADJ
ijtc-1322	294	5	risk	risk	NOUN
ijtc-1322	294	6	:	:	PUNCT
ijtc-1322	294	7	evidence	evidence	NOUN
ijtc-1322	294	8	from	from	ADP
ijtc-1322	294	9	the	the	DET
ijtc-1322	294	10	vietnamese	vietnamese	ADJ
ijtc-1322	294	11	economy	economy	NOUN
ijtc-1322	294	12	.	.	PUNCT
ijtc-1322	295	1	journal	journal	NOUN
ijtc-1322	295	2	of	of	ADP
ijtc-1322	295	3	economic	economic	ADJ
ijtc-1322	295	4	asymmetries	asymmetry	NOUN
ijtc-1322	295	5	,	,	PUNCT
ijtc-1322	295	6	27	27	NUM
ijtc-1322	295	7	.	.	PUNCT
ijtc-1322	296	1	https://doi.org/10.1016/j.jeca.2023.e00294	https://doi.org/10.1016/j.jeca.2023.e00294	NOUN
ijtc-1322	296	2	pujiharto	pujiharto	ADJ
ijtc-1322	296	3	,	,	PUNCT
ijtc-1322	296	4	&	&	CCONJ
ijtc-1322	296	5	abdul’aziz	abdul’aziz	PROPN
ijtc-1322	296	6	.	.	PUNCT
ijtc-1322	297	1	(	(	PUNCT
ijtc-1322	297	2	2023	2023	NUM
ijtc-1322	297	3	)	)	PUNCT
ijtc-1322	297	4	.	.	PUNCT
ijtc-1322	298	1	peran	peran	PROPN
ijtc-1322	298	2	lembaga	lembaga	PROPN
ijtc-1322	298	3	pembiayaan	pembiayaan	PROPN
ijtc-1322	298	4	pt	pt	PROPN
ijtc-1322	298	5	.	.	PROPN
ijtc-1322	298	6	bfi	bfi	PROPN
ijtc-1322	298	7	finance	finance	PROPN
ijtc-1322	298	8	cabang	cabang	VERB
ijtc-1322	298	9	semarang	semarang	PROPN
ijtc-1322	298	10	dalam	dalam	PROPN
ijtc-1322	298	11	memenuhi	memenuhi	PROPN
ijtc-1322	298	12	kebutuhan	kebutuhan	PROPN
ijtc-1322	298	13	transportasi	transportasi	PROPN
ijtc-1322	298	14	masyarakat	masyarakat	PROPN
ijtc-1322	298	15	(	(	PUNCT
ijtc-1322	298	16	studi	studi	PROPN
ijtc-1322	298	17	kasus	kasus	PROPN
ijtc-1322	298	18	di	di	PROPN
ijtc-1322	298	19	pt	pt	PROPN
ijtc-1322	298	20	.	.	PROPN
ijtc-1322	298	21	bfi	bfi	PROPN
ijtc-1322	298	22	finance	finance	PROPN
ijtc-1322	298	23	cabang	cabang	PROPN
ijtc-1322	298	24	semarang	semarang	PROPN
ijtc-1322	298	25	)	)	PUNCT
ijtc-1322	298	26	.	.	PUNCT
ijtc-1322	299	1	universitas	universitas	PROPN
ijtc-1322	299	2	islam	islam	PROPN
ijtc-1322	299	3	sultan	sultan	PROPN
ijtc-1322	299	4	agung	agung	PROPN
ijtc-1322	299	5	semarang	semarang	PROPN
ijtc-1322	299	6	.	.	PUNCT
ijtc-1322	299	7	ranaldo	ranaldo	PROPN
ijtc-1322	299	8	,	,	PUNCT
ijtc-1322	299	9	a.	a.	NOUN
ijtc-1322	299	10	,	,	PUNCT
ijtc-1322	299	11	schaffner	schaffner	ADV
ijtc-1322	299	12	,	,	PUNCT
ijtc-1322	299	13	p.	p.	NOUN
ijtc-1322	299	14	,	,	PUNCT
ijtc-1322	299	15	&	&	CCONJ
ijtc-1322	299	16	vasios	vasio	NOUN
ijtc-1322	299	17	,	,	PUNCT
ijtc-1322	299	18	m.	m.	NOUN
ijtc-1322	299	19	(	(	PUNCT
ijtc-1322	299	20	2021	2021	NUM
ijtc-1322	299	21	)	)	PUNCT
ijtc-1322	299	22	.	.	PUNCT
ijtc-1322	300	1	regulatory	regulatory	ADJ
ijtc-1322	300	2	effects	effect	NOUN
ijtc-1322	300	3	on	on	ADP
ijtc-1322	300	4	short	short	ADJ
ijtc-1322	300	5	-	-	PUNCT
ijtc-1322	300	6	term	term	NOUN
ijtc-1322	300	7	interest	interest	NOUN
ijtc-1322	300	8	rates	rate	NOUN
ijtc-1322	300	9	.	.	PUNCT
ijtc-1322	301	1	journal	journal	NOUN
ijtc-1322	301	2	of	of	ADP
ijtc-1322	301	3	financial	financial	ADJ
ijtc-1322	301	4	economics	economic	NOUN
ijtc-1322	301	5	,	,	PUNCT
ijtc-1322	301	6	141(2	141(2	NUM
ijtc-1322	301	7	)	)	PUNCT
ijtc-1322	301	8	,	,	PUNCT
ijtc-1322	301	9	750–770	750–770	NUM
ijtc-1322	301	10	.	.	PUNCT
ijtc-1322	302	1	https://doi.org/10.1016/j.jfineco.2021.04.016	https://doi.org/10.1016/j.jfineco.2021.04.016	PROPN
ijtc-1322	302	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	302	3	impact	impact	NOUN
ijtc-1322	302	4	of	of	ADP
ijtc-1322	302	5	internal	internal	ADJ
ijtc-1322	302	6	and	and	CCONJ
ijtc-1322	302	7	external	external	ADJ
ijtc-1322	302	8	factors	factor	NOUN
ijtc-1322	302	9	of	of	ADP
ijtc-1322	302	10	a	a	DET
ijtc-1322	302	11	company	company	NOUN
ijtc-1322	302	12	facing	face	VERB
ijtc-1322	302	13	the	the	DET
ijtc-1322	302	14	return	return	NOUN
ijtc-1322	302	15	of	of	ADP
ijtc-1322	302	16	the	the	DET
ijtc-1322	302	17	company	company	NOUN
ijtc-1322	302	18	with	with	ADP
ijtc-1322	302	19	a	a	DET
ijtc-1322	302	20	compas100	compas100	PROPN
ijtc-1322	302	21	indeks	indek	NOUN
ijtc-1322	302	22	noted	note	VERB
ijtc-1322	302	23	on	on	ADP
ijtc-1322	302	24	the	the	DET
ijtc-1322	302	25	indonesia	indonesia	PROPN
ijtc-1322	302	26	shipping	shipping	NOUN
ijtc-1322	302	27	borse	borse	PROPN
ijtc-1322	302	28	sinaga	sinaga	NOUN
ijtc-1322	302	29	and	and	CCONJ
ijtc-1322	302	30	rudianto	rudianto	VERB
ijtc-1322	302	31	708	708	NUM
ijtc-1322	302	32	|	|	ADV
ijtc-1322	302	33	ilomata	ilomata	PROPN
ijtc-1322	302	34	international	international	ADJ
ijtc-1322	302	35	journal	journal	NOUN
ijtc-1322	302	36	of	of	ADP
ijtc-1322	302	37	tax	tax	PROPN
ijtc-1322	302	38	&	&	CCONJ
ijtc-1322	302	39	accounting	accounting	PROPN
ijtc-1322	302	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1322	302	41	shi	shi	PROPN
ijtc-1322	302	42	,	,	PUNCT
ijtc-1322	302	43	j.	j.	PROPN
ijtc-1322	302	44	(	(	PUNCT
ijtc-1322	302	45	2019	2019	NUM
ijtc-1322	302	46	)	)	PUNCT
ijtc-1322	302	47	.	.	PUNCT
ijtc-1322	303	1	vertical	vertical	ADJ
ijtc-1322	303	2	fdi	fdi	PROPN
ijtc-1322	303	3	and	and	CCONJ
ijtc-1322	303	4	exchange	exchange	NOUN
ijtc-1322	303	5	rates	rate	NOUN
ijtc-1322	303	6	over	over	ADP
ijtc-1322	303	7	the	the	DET
ijtc-1322	303	8	business	business	NOUN
ijtc-1322	303	9	cycle	cycle	NOUN
ijtc-1322	303	10	:	:	PUNCT
ijtc-1322	303	11	the	the	DET
ijtc-1322	303	12	welfare	welfare	NOUN
ijtc-1322	303	13	implications	implication	NOUN
ijtc-1322	303	14	of	of	ADP
ijtc-1322	303	15	openness	openness	NOUN
ijtc-1322	303	16	to	to	ADP
ijtc-1322	303	17	fdi	fdi	PROPN
ijtc-1322	303	18	.	.	PUNCT
ijtc-1322	304	1	journal	journal	PROPN
ijtc-1322	304	2	of	of	ADP
ijtc-1322	304	3	development	development	NOUN
ijtc-1322	304	4	economics	economic	NOUN
ijtc-1322	304	5	,	,	PUNCT
ijtc-1322	304	6	138	138	NUM
ijtc-1322	304	7	,	,	PUNCT
ijtc-1322	304	8	274–293	274–293	NUM
ijtc-1322	304	9	.	.	PUNCT
ijtc-1322	305	1	https://doi.org/10.1016/j.jdeveco.2019.01.004	https://doi.org/10.1016/j.jdeveco.2019.01.004	PROPN
ijtc-1322	305	2	u.	u.	PROPN
ijtc-1322	305	3	,	,	PUNCT
ijtc-1322	305	4	a.	a.	NOUN
ijtc-1322	305	5	m.	m.	NOUN
ijtc-1322	305	6	,	,	PUNCT
ijtc-1322	305	7	andini	andini	PROPN
ijtc-1322	305	8	,	,	PUNCT
ijtc-1322	305	9	r.	r.	PROPN
ijtc-1322	305	10	,	,	PUNCT
ijtc-1322	305	11	raharjo	raharjo	NOUN
ijtc-1322	305	12	,	,	PUNCT
ijtc-1322	305	13	&	&	CCONJ
ijtc-1322	305	14	kharis	kharis	PROPN
ijtc-1322	305	15	.	.	PUNCT
ijtc-1322	306	1	(	(	PUNCT
ijtc-1322	306	2	2016	2016	NUM
ijtc-1322	306	3	)	)	PUNCT
ijtc-1322	306	4	.	.	PUNCT
ijtc-1322	307	1	analisis	analisis	ADJ
ijtc-1322	307	2	pengaruh	pengaruh	NOUN
ijtc-1322	307	3	net	net	ADJ
ijtc-1322	307	4	profit	profit	NOUN
ijtc-1322	307	5	margin	margin	NOUN
ijtc-1322	307	6	(	(	PUNCT
ijtc-1322	307	7	npm	npm	PROPN
ijtc-1322	307	8	)	)	PUNCT
ijtc-1322	307	9	,	,	PUNCT
ijtc-1322	307	10	return	return	VERB
ijtc-1322	307	11	on	on	ADP
ijtc-1322	307	12	asset	asset	NOUN
ijtc-1322	307	13	(	(	PUNCT
ijtc-1322	307	14	roa	roa	PROPN
ijtc-1322	307	15	)	)	PUNCT
ijtc-1322	307	16	dan	dan	PROPN
ijtc-1322	307	17	current	current	PROPN
ijtc-1322	307	18	ratio	ratio	NOUN
ijtc-1322	307	19	(	(	PUNCT
ijtc-1322	307	20	cr	cr	NOUN
ijtc-1322	307	21	)	)	PUNCT
ijtc-1322	307	22	terhadap	terhadap	PROPN
ijtc-1322	307	23	harga	harga	PROPN
ijtc-1322	307	24	saham	saham	PROPN
ijtc-1322	307	25	emiten	emiten	PROPN
ijtc-1322	307	26	lq	lq	VERB
ijtc-1322	307	27	45	45	NUM
ijtc-1322	307	28	yang	yang	PROPN
ijtc-1322	307	29	terdaftar	terdaftar	NOUN
ijtc-1322	307	30	di	di	PROPN
ijtc-1322	307	31	bursa	bursa	PROPN
ijtc-1322	307	32	efek	efek	NOUN
ijtc-1322	307	33	indonesia	indonesia	PROPN
ijtc-1322	307	34	padatahun	padatahun	PROPN
ijtc-1322	307	35	2010	2010	NUM
ijtc-1322	307	36	-	-	SYM
ijtc-1322	307	37	2014	2014	NUM
ijtc-1322	307	38	.	.	PUNCT
ijtc-1322	308	1	journal	journal	NOUN
ijtc-1322	308	2	of	of	ADP
ijtc-1322	308	3	accounting	accounting	NOUN
ijtc-1322	308	4	,	,	PUNCT
ijtc-1322	308	5	2(2	2(2	NUM
ijtc-1322	308	6	)	)	PUNCT
ijtc-1322	308	7	.	.	PUNCT
ijtc-1322	309	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN