id	sid	tid	token	lemma	pos
ijtc-1372	1	1	ilomata	ilomata	PROPN
ijtc-1372	1	2	international	international	ADJ
ijtc-1372	1	3	journal	journal	NOUN
ijtc-1372	1	4	of	of	ADP
ijtc-1372	1	5	tax	tax	PROPN
ijtc-1372	1	6	&	&	CCONJ
ijtc-1372	1	7	accounting	account	VERB
ijtc-1372	1	8	p	p	PROPN
ijtc-1372	1	9	-	-	PUNCT
ijtc-1372	1	10	issn	issn	NOUN
ijtc-1372	1	11	:	:	PUNCT
ijtc-1372	1	12	2714	2714	NUM
ijtc-1372	1	13	-	-	SYM
ijtc-1372	1	14	9838	9838	NUM
ijtc-1372	1	15	;	;	PUNCT
ijtc-1372	1	16	e	e	X
ijtc-1372	1	17	-	-	PUNCT
ijtc-1372	1	18	issn	issn	NOUN
ijtc-1372	1	19	:	:	PUNCT
ijtc-1372	1	20	2714	2714	NUM
ijtc-1372	1	21	-	-	SYM
ijtc-1372	1	22	9846	9846	NUM
ijtc-1372	1	23	volume	volume	NOUN
ijtc-1372	1	24	5	5	NUM
ijtc-1372	1	25	,	,	PUNCT
ijtc-1372	1	26	issue	issue	NOUN
ijtc-1372	1	27	4	4	NUM
ijtc-1372	1	28	,	,	PUNCT
ijtc-1372	1	29	october	october	PROPN
ijtc-1372	1	30	2024	2024	NUM
ijtc-1372	1	31	page	page	NOUN
ijtc-1372	1	32	no	no	NOUN
ijtc-1372	1	33	.	.	NOUN
ijtc-1372	2	1	1	1	NUM
ijtc-1372	2	2	-	-	SYM
ijtc-1372	2	3	20	20	NUM
ijtc-1372	2	4	1	1	NUM
ijtc-1372	2	5	|	|	NOUN
ijtc-1372	2	6	ilomata	ilomata	PROPN
ijtc-1372	2	7	international	international	ADJ
ijtc-1372	2	8	journal	journal	NOUN
ijtc-1372	2	9	of	of	ADP
ijtc-1372	2	10	tax	tax	PROPN
ijtc-1372	2	11	&	&	CCONJ
ijtc-1372	2	12	accounting	account	VERB
ijtc-1372	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	2	14	banking	banking	NOUN
ijtc-1372	2	15	on	on	ADP
ijtc-1372	2	16	transparency	transparency	NOUN
ijtc-1372	2	17	:	:	PUNCT
ijtc-1372	2	18	the	the	DET
ijtc-1372	2	19	role	role	NOUN
ijtc-1372	2	20	of	of	ADP
ijtc-1372	2	21	stakeholders	stakeholder	NOUN
ijtc-1372	2	22	pressure	pressure	NOUN
ijtc-1372	2	23	in	in	ADP
ijtc-1372	2	24	indonesian	indonesian	ADJ
ijtc-1372	2	25	sustainability	sustainability	NOUN
ijtc-1372	2	26	reporting	report	VERB
ijtc-1372	2	27	madeline	madeline	PROPN
ijtc-1372	2	28	renata1	renata1	PROPN
ijtc-1372	2	29	,	,	PUNCT
ijtc-1372	2	30	luky	luky	NOUN
ijtc-1372	2	31	patricia	patricia	PROPN
ijtc-1372	2	32	widianingsih2	widianingsih2	PROPN
ijtc-1372	2	33	,	,	PUNCT
ijtc-1372	2	34	cliff	cliff	NOUN
ijtc-1372	2	35	kohardinata3	kohardinata3	PROPN
ijtc-1372	3	1	123universitas	123universitas	PROPN
ijtc-1372	3	2	ciputra	ciputra	PROPN
ijtc-1372	3	3	surabaya	surabaya	PROPN
ijtc-1372	3	4	,	,	PUNCT
ijtc-1372	3	5	indonesia	indonesia	PROPN
ijtc-1372	3	6	correspondent	correspondent	NOUN
ijtc-1372	3	7	:	:	PUNCT
ijtc-1372	3	8	luky.patricia@ciputra.ac.id2	luky.patricia@ciputra.ac.id2	NOUN
ijtc-1372	3	9	received	receive	VERB
ijtc-1372	3	10	:	:	PUNCT
ijtc-1372	3	11	august	august	PROPN
ijtc-1372	3	12	20	20	NUM
ijtc-1372	3	13	,	,	PUNCT
ijtc-1372	3	14	2024	2024	NUM
ijtc-1372	3	15	accepted	accept	VERB
ijtc-1372	3	16	:	:	PUNCT
ijtc-1372	3	17	october	october	PROPN
ijtc-1372	3	18	2	2	NUM
ijtc-1372	3	19	,	,	PUNCT
ijtc-1372	3	20	2024	2024	NUM
ijtc-1372	3	21	published	publish	VERB
ijtc-1372	3	22	:	:	PUNCT
ijtc-1372	3	23	october	october	PROPN
ijtc-1372	3	24	31	31	NUM
ijtc-1372	3	25	,	,	PUNCT
ijtc-1372	3	26	2024	2024	NUM
ijtc-1372	3	27	citation	citation	NOUN
ijtc-1372	3	28	:	:	PUNCT
ijtc-1372	3	29	renata	renata	NOUN
ijtc-1372	3	30	,	,	PUNCT
ijtc-1372	3	31	m.	m.	NOUN
ijtc-1372	3	32	,	,	PUNCT
ijtc-1372	3	33	widianingsih	widianingsih	NOUN
ijtc-1372	3	34	,	,	PUNCT
ijtc-1372	3	35	l	l	PROPN
ijtc-1372	3	36	,	,	PUNCT
ijtc-1372	3	37	p.	p.	NOUN
ijtc-1372	3	38	,	,	PUNCT
ijtc-1372	3	39	kohardinata	kohardinata	PROPN
ijtc-1372	3	40	,	,	PUNCT
ijtc-1372	3	41	c.	c.	PROPN
ijtc-1372	3	42	(	(	PUNCT
ijtc-1372	3	43	2024	2024	NUM
ijtc-1372	3	44	)	)	PUNCT
ijtc-1372	3	45	.	.	PUNCT
ijtc-1372	4	1	banking	bank	VERB
ijtc-1372	4	2	on	on	ADP
ijtc-1372	4	3	transparency	transparency	NOUN
ijtc-1372	4	4	:	:	PUNCT
ijtc-1372	4	5	the	the	DET
ijtc-1372	4	6	role	role	NOUN
ijtc-1372	4	7	of	of	ADP
ijtc-1372	4	8	stakeholders	stakeholder	NOUN
ijtc-1372	4	9	pressure	pressure	NOUN
ijtc-1372	4	10	in	in	ADP
ijtc-1372	4	11	indonesian	indonesian	ADJ
ijtc-1372	4	12	sustainability	sustainability	NOUN
ijtc-1372	4	13	reporting	reporting	NOUN
ijtc-1372	4	14	.	.	PUNCT
ijtc-1372	5	1	ilomata	ilomata	PROPN
ijtc-1372	5	2	international	international	ADJ
ijtc-1372	5	3	journal	journal	NOUN
ijtc-1372	5	4	of	of	ADP
ijtc-1372	5	5	tax	tax	NOUN
ijtc-1372	5	6	and	and	CCONJ
ijtc-1372	5	7	accounting	accounting	NOUN
ijtc-1372	5	8	,	,	PUNCT
ijtc-1372	5	9	5(4	5(4	NUM
ijtc-1372	5	10	)	)	PUNCT
ijtc-1372	5	11	,	,	PUNCT
ijtc-1372	5	12	726	726	NUM
ijtc-1372	5	13	-	-	SYM
ijtc-1372	5	14	745	745	NUM
ijtc-1372	5	15	.	.	PUNCT
ijtc-1372	6	1	https://doi.org/10.61194/ijtc.v5i4.1372	https://doi.org/10.61194/ijtc.v5i4.1372	NOUN
ijtc-1372	6	2	abstract	abstract	NOUN
ijtc-1372	6	3	:	:	PUNCT
ijtc-1372	6	4	sustainability	sustainability	NOUN
ijtc-1372	6	5	reports	report	NOUN
ijtc-1372	6	6	have	have	AUX
ijtc-1372	6	7	become	become	VERB
ijtc-1372	6	8	essential	essential	ADJ
ijtc-1372	6	9	for	for	ADP
ijtc-1372	6	10	stakeholders	stakeholder	NOUN
ijtc-1372	6	11	in	in	ADP
ijtc-1372	6	12	various	various	ADJ
ijtc-1372	6	13	industries	industry	NOUN
ijtc-1372	6	14	.	.	PUNCT
ijtc-1372	7	1	however	however	ADV
ijtc-1372	7	2	,	,	PUNCT
ijtc-1372	7	3	a	a	DET
ijtc-1372	7	4	concerning	concern	VERB
ijtc-1372	7	5	lack	lack	NOUN
ijtc-1372	7	6	of	of	ADP
ijtc-1372	7	7	transparency	transparency	NOUN
ijtc-1372	7	8	persists	persist	VERB
ijtc-1372	7	9	,	,	PUNCT
ijtc-1372	7	10	where	where	SCONJ
ijtc-1372	7	11	reported	report	VERB
ijtc-1372	7	12	information	information	NOUN
ijtc-1372	7	13	may	may	AUX
ijtc-1372	7	14	not	not	PART
ijtc-1372	7	15	reflect	reflect	VERB
ijtc-1372	7	16	actual	actual	ADJ
ijtc-1372	7	17	practices	practice	NOUN
ijtc-1372	7	18	.	.	PUNCT
ijtc-1372	8	1	this	this	DET
ijtc-1372	8	2	study	study	NOUN
ijtc-1372	8	3	examines	examine	VERB
ijtc-1372	8	4	the	the	DET
ijtc-1372	8	5	influence	influence	NOUN
ijtc-1372	8	6	of	of	ADP
ijtc-1372	8	7	three	three	NUM
ijtc-1372	8	8	key	key	ADJ
ijtc-1372	8	9	banking	banking	NOUN
ijtc-1372	8	10	industry	industry	NOUN
ijtc-1372	8	11	stakeholders	stakeholder	NOUN
ijtc-1372	8	12	employees	employee	NOUN
ijtc-1372	8	13	,	,	PUNCT
ijtc-1372	8	14	government	government	NOUN
ijtc-1372	8	15	,	,	PUNCT
ijtc-1372	8	16	and	and	CCONJ
ijtc-1372	8	17	customers	customer	NOUN
ijtc-1372	8	18	on	on	ADP
ijtc-1372	8	19	the	the	DET
ijtc-1372	8	20	transparency	transparency	NOUN
ijtc-1372	8	21	of	of	ADP
ijtc-1372	8	22	sustainability	sustainability	NOUN
ijtc-1372	8	23	reports	report	NOUN
ijtc-1372	8	24	.	.	PUNCT
ijtc-1372	9	1	transparency	transparency	NOUN
ijtc-1372	9	2	is	be	AUX
ijtc-1372	9	3	measured	measure	VERB
ijtc-1372	9	4	by	by	ADP
ijtc-1372	9	5	the	the	DET
ijtc-1372	9	6	frequency	frequency	NOUN
ijtc-1372	9	7	of	of	ADP
ijtc-1372	9	8	sustainability	sustainability	NOUN
ijtc-1372	9	9	reporting	reporting	NOUN
ijtc-1372	9	10	(	(	PUNCT
ijtc-1372	9	11	sr	sr	PROPN
ijtc-1372	9	12	)	)	PUNCT
ijtc-1372	9	13	and	and	CCONJ
ijtc-1372	9	14	the	the	DET
ijtc-1372	9	15	level	level	NOUN
ijtc-1372	9	16	of	of	ADP
ijtc-1372	9	17	sr	sr	PROPN
ijtc-1372	9	18	assurance	assurance	PROPN
ijtc-1372	9	19	.	.	PUNCT
ijtc-1372	10	1	the	the	DET
ijtc-1372	10	2	study	study	NOUN
ijtc-1372	10	3	analyzes	analyze	VERB
ijtc-1372	10	4	38	38	NUM
ijtc-1372	10	5	banking	banking	NOUN
ijtc-1372	10	6	companies	company	NOUN
ijtc-1372	10	7	listed	list	VERB
ijtc-1372	10	8	on	on	ADP
ijtc-1372	10	9	the	the	DET
ijtc-1372	10	10	indonesia	indonesia	PROPN
ijtc-1372	10	11	stock	stock	PROPN
ijtc-1372	10	12	exchange	exchange	PROPN
ijtc-1372	10	13	(	(	PUNCT
ijtc-1372	10	14	idx	idx	PROPN
ijtc-1372	10	15	)	)	PUNCT
ijtc-1372	10	16	between	between	ADP
ijtc-1372	10	17	2018	2018	NUM
ijtc-1372	10	18	and	and	CCONJ
ijtc-1372	10	19	2022	2022	NUM
ijtc-1372	10	20	.	.	PUNCT
ijtc-1372	11	1	multiple	multiple	ADJ
ijtc-1372	11	2	linear	linear	ADJ
ijtc-1372	11	3	regression	regression	NOUN
ijtc-1372	11	4	is	be	AUX
ijtc-1372	11	5	employed	employ	VERB
ijtc-1372	11	6	as	as	ADP
ijtc-1372	11	7	the	the	DET
ijtc-1372	11	8	analytical	analytical	ADJ
ijtc-1372	11	9	method	method	NOUN
ijtc-1372	11	10	.	.	PUNCT
ijtc-1372	12	1	findings	finding	NOUN
ijtc-1372	12	2	reveal	reveal	VERB
ijtc-1372	12	3	that	that	SCONJ
ijtc-1372	12	4	employee	employee	NOUN
ijtc-1372	12	5	pressure	pressure	NOUN
ijtc-1372	12	6	significantly	significantly	ADV
ijtc-1372	12	7	positively	positively	ADV
ijtc-1372	12	8	impacts	impact	VERB
ijtc-1372	12	9	the	the	DET
ijtc-1372	12	10	frequency	frequency	NOUN
ijtc-1372	12	11	of	of	ADP
ijtc-1372	12	12	sr	sr	PROPN
ijtc-1372	12	13	reporting	reporting	NOUN
ijtc-1372	12	14	,	,	PUNCT
ijtc-1372	12	15	while	while	SCONJ
ijtc-1372	12	16	public	public	ADJ
ijtc-1372	12	17	and	and	CCONJ
ijtc-1372	12	18	government	government	NOUN
ijtc-1372	12	19	pressure	pressure	NOUN
ijtc-1372	12	20	shows	show	VERB
ijtc-1372	12	21	no	no	DET
ijtc-1372	12	22	such	such	ADJ
ijtc-1372	12	23	effect	effect	NOUN
ijtc-1372	12	24	.	.	PUNCT
ijtc-1372	13	1	interestingly	interestingly	ADV
ijtc-1372	13	2	,	,	PUNCT
ijtc-1372	13	3	both	both	CCONJ
ijtc-1372	13	4	employee	employee	NOUN
ijtc-1372	13	5	and	and	CCONJ
ijtc-1372	13	6	government	government	NOUN
ijtc-1372	13	7	pressure	pressure	NOUN
ijtc-1372	13	8	positively	positively	ADV
ijtc-1372	13	9	influence	influence	VERB
ijtc-1372	13	10	the	the	DET
ijtc-1372	13	11	level	level	NOUN
ijtc-1372	13	12	of	of	ADP
ijtc-1372	13	13	sr	sr	PROPN
ijtc-1372	13	14	assurance	assurance	NOUN
ijtc-1372	13	15	,	,	PUNCT
ijtc-1372	13	16	while	while	SCONJ
ijtc-1372	13	17	public	public	ADJ
ijtc-1372	13	18	pressure	pressure	NOUN
ijtc-1372	13	19	again	again	ADV
ijtc-1372	13	20	demonstrates	demonstrate	VERB
ijtc-1372	13	21	no	no	DET
ijtc-1372	13	22	significant	significant	ADJ
ijtc-1372	13	23	impact	impact	NOUN
ijtc-1372	13	24	.	.	PUNCT
ijtc-1372	14	1	this	this	DET
ijtc-1372	14	2	research	research	NOUN
ijtc-1372	14	3	contributes	contribute	VERB
ijtc-1372	14	4	to	to	ADP
ijtc-1372	14	5	a	a	DET
ijtc-1372	14	6	deeper	deep	ADJ
ijtc-1372	14	7	understanding	understanding	NOUN
ijtc-1372	14	8	of	of	ADP
ijtc-1372	14	9	stakeholder	stakeholder	NOUN
ijtc-1372	14	10	influence	influence	NOUN
ijtc-1372	14	11	on	on	ADP
ijtc-1372	14	12	transparency	transparency	NOUN
ijtc-1372	14	13	in	in	ADP
ijtc-1372	14	14	banking	banking	NOUN
ijtc-1372	14	15	industry	industry	NOUN
ijtc-1372	14	16	sustainability	sustainability	NOUN
ijtc-1372	14	17	reporting	reporting	NOUN
ijtc-1372	14	18	.	.	PUNCT
ijtc-1372	15	1	the	the	DET
ijtc-1372	15	2	findings	finding	NOUN
ijtc-1372	15	3	can	can	AUX
ijtc-1372	15	4	assist	assist	VERB
ijtc-1372	15	5	companies	company	NOUN
ijtc-1372	15	6	in	in	ADP
ijtc-1372	15	7	enhancing	enhance	VERB
ijtc-1372	15	8	their	their	PRON
ijtc-1372	15	9	reporting	reporting	NOUN
ijtc-1372	15	10	transparency	transparency	NOUN
ijtc-1372	15	11	and	and	CCONJ
ijtc-1372	15	12	better	well	ADJ
ijtc-1372	15	13	meeting	meeting	NOUN
ijtc-1372	15	14	stakeholder	stakeholder	NOUN
ijtc-1372	15	15	expectations	expectation	NOUN
ijtc-1372	15	16	.	.	PUNCT
ijtc-1372	16	1	keywords	keyword	NOUN
ijtc-1372	16	2	:	:	PUNCT
ijtc-1372	16	3	banking	banking	NOUN
ijtc-1372	16	4	industry	industry	NOUN
ijtc-1372	16	5	,	,	PUNCT
ijtc-1372	16	6	stakeholder	stakeholder	NOUN
ijtc-1372	16	7	pressure	pressure	NOUN
ijtc-1372	16	8	,	,	PUNCT
ijtc-1372	16	9	sustainability	sustainability	NOUN
ijtc-1372	16	10	report	report	NOUN
ijtc-1372	16	11	,	,	PUNCT
ijtc-1372	16	12	transparency	transparency	NOUN
ijtc-1372	16	13	this	this	PRON
ijtc-1372	16	14	is	be	AUX
ijtc-1372	16	15	an	an	DET
ijtc-1372	16	16	open	open	ADJ
ijtc-1372	16	17	access	access	NOUN
ijtc-1372	16	18	article	article	NOUN
ijtc-1372	16	19	under	under	ADP
ijtc-1372	16	20	the	the	DET
ijtc-1372	16	21	cc	cc	NOUN
ijtc-1372	16	22	-	-	PUNCT
ijtc-1372	16	23	by	by	ADP
ijtc-1372	16	24	4.0	4.0	NUM
ijtc-1372	16	25	license	license	NOUN
ijtc-1372	16	26	.	.	PUNCT
ijtc-1372	17	1	introduction	introduction	NOUN
ijtc-1372	17	2	the	the	DET
ijtc-1372	17	3	imperative	imperative	NOUN
ijtc-1372	17	4	of	of	ADP
ijtc-1372	17	5	sustainability	sustainability	NOUN
ijtc-1372	17	6	has	have	AUX
ijtc-1372	17	7	risen	rise	VERB
ijtc-1372	17	8	to	to	ADP
ijtc-1372	17	9	the	the	DET
ijtc-1372	17	10	forefront	forefront	NOUN
ijtc-1372	17	11	of	of	ADP
ijtc-1372	17	12	global	global	ADJ
ijtc-1372	17	13	conversations	conversation	NOUN
ijtc-1372	17	14	.	.	PUNCT
ijtc-1372	18	1	focusing	focus	VERB
ijtc-1372	18	2	on	on	ADP
ijtc-1372	18	3	short	short	ADJ
ijtc-1372	18	4	-	-	PUNCT
ijtc-1372	18	5	term	term	NOUN
ijtc-1372	18	6	profit	profit	NOUN
ijtc-1372	18	7	maximization	maximization	NOUN
ijtc-1372	18	8	has	have	AUX
ijtc-1372	18	9	given	give	VERB
ijtc-1372	18	10	way	way	NOUN
ijtc-1372	18	11	to	to	ADP
ijtc-1372	18	12	a	a	DET
ijtc-1372	18	13	strategic	strategic	ADJ
ijtc-1372	18	14	emphasis	emphasis	NOUN
ijtc-1372	18	15	on	on	ADP
ijtc-1372	18	16	environmental	environmental	ADJ
ijtc-1372	18	17	,	,	PUNCT
ijtc-1372	18	18	social	social	ADJ
ijtc-1372	18	19	,	,	PUNCT
ijtc-1372	18	20	and	and	CCONJ
ijtc-1372	18	21	governance	governance	NOUN
ijtc-1372	18	22	(	(	PUNCT
ijtc-1372	18	23	esg	esg	NOUN
ijtc-1372	18	24	)	)	PUNCT
ijtc-1372	18	25	factors	factor	NOUN
ijtc-1372	18	26	.	.	PUNCT
ijtc-1372	19	1	this	this	DET
ijtc-1372	19	2	shift	shift	NOUN
ijtc-1372	19	3	acknowledges	acknowledge	VERB
ijtc-1372	19	4	the	the	DET
ijtc-1372	19	5	growing	grow	VERB
ijtc-1372	19	6	recognition	recognition	NOUN
ijtc-1372	19	7	of	of	ADP
ijtc-1372	19	8	esg	esg	PROPN
ijtc-1372	19	9	as	as	ADP
ijtc-1372	19	10	a	a	DET
ijtc-1372	19	11	material	material	NOUN
ijtc-1372	19	12	risk	risk	NOUN
ijtc-1372	19	13	to	to	ADP
ijtc-1372	19	14	long	long	ADJ
ijtc-1372	19	15	-	-	PUNCT
ijtc-1372	19	16	term	term	NOUN
ijtc-1372	19	17	financial	financial	ADJ
ijtc-1372	19	18	performance	performance	NOUN
ijtc-1372	19	19	and	and	CCONJ
ijtc-1372	19	20	profitability	profitability	NOUN
ijtc-1372	19	21	(	(	PUNCT
ijtc-1372	19	22	widianingsih	widianingsih	X
ijtc-1372	19	23	et	et	PROPN
ijtc-1372	19	24	al	al	PROPN
ijtc-1372	19	25	.	.	PROPN
ijtc-1372	19	26	,	,	PUNCT
ijtc-1372	19	27	2024	2024	NUM
ijtc-1372	19	28	)	)	PUNCT
ijtc-1372	19	29	.	.	PUNCT
ijtc-1372	20	1	corporate	corporate	ADJ
ijtc-1372	20	2	social	social	ADJ
ijtc-1372	20	3	responsibility	responsibility	NOUN
ijtc-1372	20	4	(	(	PUNCT
ijtc-1372	20	5	csr	csr	NOUN
ijtc-1372	20	6	)	)	PUNCT
ijtc-1372	20	7	provides	provide	VERB
ijtc-1372	20	8	a	a	DET
ijtc-1372	20	9	variety	variety	NOUN
ijtc-1372	20	10	of	of	ADP
ijtc-1372	20	11	functional	functional	ADJ
ijtc-1372	20	12	,	,	PUNCT
ijtc-1372	20	13	psychosocial	psychosocial	ADJ
ijtc-1372	20	14	,	,	PUNCT
ijtc-1372	20	15	and	and	CCONJ
ijtc-1372	20	16	value	value	NOUN
ijtc-1372	20	17	alignment	alignment	NOUN
ijtc-1372	20	18	benefits	benefit	NOUN
ijtc-1372	20	19	that	that	PRON
ijtc-1372	20	20	can	can	AUX
ijtc-1372	20	21	strengthen	strengthen	VERB
ijtc-1372	20	22	the	the	DET
ijtc-1372	20	23	quality	quality	NOUN
ijtc-1372	20	24	of	of	ADP
ijtc-1372	20	25	stakeholder	stakeholder	NOUN
ijtc-1372	20	26	relationships	relationship	NOUN
ijtc-1372	20	27	with	with	ADP
ijtc-1372	20	28	companies	company	NOUN
ijtc-1372	20	29	(	(	PUNCT
ijtc-1372	20	30	bhattacharya	bhattacharya	PROPN
ijtc-1372	20	31	et	et	PROPN
ijtc-1372	20	32	al	al	PROPN
ijtc-1372	20	33	.	.	PROPN
ijtc-1372	20	34	,	,	PUNCT
ijtc-1372	20	35	2009	2009	NUM
ijtc-1372	20	36	)	)	PUNCT
ijtc-1372	20	37	.	.	PUNCT
ijtc-1372	21	1	companies	company	NOUN
ijtc-1372	21	2	communicate	communicate	VERB
ijtc-1372	21	3	their	their	PRON
ijtc-1372	21	4	csr	csr	NOUN
ijtc-1372	21	5	programs	program	NOUN
ijtc-1372	21	6	through	through	ADP
ijtc-1372	21	7	sustainability	sustainability	NOUN
ijtc-1372	21	8	reports	report	NOUN
ijtc-1372	21	9	,	,	PUNCT
ijtc-1372	21	10	which	which	PRON
ijtc-1372	21	11	provide	provide	VERB
ijtc-1372	21	12	an	an	DET
ijtc-1372	21	13	overview	overview	NOUN
ijtc-1372	21	14	of	of	ADP
ijtc-1372	21	15	the	the	DET
ijtc-1372	21	16	impact	impact	NOUN
ijtc-1372	21	17	of	of	ADP
ijtc-1372	21	18	company	company	NOUN
ijtc-1372	21	19	activities	activity	NOUN
ijtc-1372	21	20	on	on	ADP
ijtc-1372	21	21	economic	economic	ADJ
ijtc-1372	21	22	,	,	PUNCT
ijtc-1372	21	23	social	social	ADJ
ijtc-1372	21	24	,	,	PUNCT
ijtc-1372	21	25	and	and	CCONJ
ijtc-1372	21	26	environmental	environmental	ADJ
ijtc-1372	21	27	aspects	aspect	NOUN
ijtc-1372	21	28	(	(	PUNCT
ijtc-1372	21	29	lusy	lusy	PROPN
ijtc-1372	21	30	&	&	CCONJ
ijtc-1372	21	31	devina	devina	PROPN
ijtc-1372	21	32	,	,	PUNCT
ijtc-1372	21	33	2021	2021	NUM
ijtc-1372	21	34	)	)	PUNCT
ijtc-1372	21	35	.	.	PUNCT
ijtc-1372	22	1	internally	internally	ADV
ijtc-1372	22	2	,	,	PUNCT
ijtc-1372	22	3	companies	company	NOUN
ijtc-1372	22	4	can	can	AUX
ijtc-1372	22	5	utilize	utilize	VERB
ijtc-1372	22	6	sustainability	sustainability	NOUN
ijtc-1372	22	7	reports	report	NOUN
ijtc-1372	22	8	as	as	ADP
ijtc-1372	22	9	an	an	DET
ijtc-1372	22	10	internal	internal	ADJ
ijtc-1372	22	11	control	control	NOUN
ijtc-1372	22	12	tool	tool	NOUN
ijtc-1372	22	13	to	to	PART
ijtc-1372	22	14	enhance	enhance	VERB
ijtc-1372	22	15	employee	employee	NOUN
ijtc-1372	22	16	engagement	engagement	NOUN
ijtc-1372	22	17	in	in	ADP
ijtc-1372	22	18	corporate	corporate	ADJ
ijtc-1372	22	19	action	action	NOUN
ijtc-1372	22	20	(	(	PUNCT
ijtc-1372	22	21	searcy	searcy	NOUN
ijtc-1372	22	22	&	&	CCONJ
ijtc-1372	22	23	buslovich	buslovich	PROPN
ijtc-1372	22	24	,	,	PUNCT
ijtc-1372	22	25	2014	2014	NUM
ijtc-1372	22	26	)	)	PUNCT
ijtc-1372	22	27	.	.	PUNCT
ijtc-1372	23	1	from	from	ADP
ijtc-1372	23	2	an	an	DET
ijtc-1372	23	3	external	external	ADJ
ijtc-1372	23	4	perspective	perspective	NOUN
ijtc-1372	23	5	,	,	PUNCT
ijtc-1372	23	6	sustainability	sustainability	NOUN
ijtc-1372	23	7	reports	report	NOUN
ijtc-1372	23	8	function	function	VERB
ijtc-1372	23	9	as	as	ADP
ijtc-1372	23	10	a	a	DET
ijtc-1372	23	11	strategic	strategic	ADJ
ijtc-1372	23	12	communication	communication	NOUN
ijtc-1372	23	13	apparatus	apparatus	NOUN
ijtc-1372	23	14	,	,	PUNCT
ijtc-1372	23	15	enabling	enable	VERB
ijtc-1372	23	16	corporations	corporation	NOUN
ijtc-1372	23	17	to	to	PART
ijtc-1372	23	18	promulgate	promulgate	VERB
ijtc-1372	23	19	their	their	PRON
ijtc-1372	23	20	environmental	environmental	ADJ
ijtc-1372	23	21	and	and	CCONJ
ijtc-1372	23	22	social	social	ADJ
ijtc-1372	23	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	23	24	mailto:luky.patricia@ciputra.ac.id	mailto:luky.patricia@ciputra.ac.id	NUM
ijtc-1372	23	25	https://doi.org/10.61194/ijtc.v5i4.1372	https://doi.org/10.61194/ijtc.v5i4.1372	NOUN
ijtc-1372	23	26	banking	banking	NOUN
ijtc-1372	23	27	on	on	ADP
ijtc-1372	23	28	transparency	transparency	NOUN
ijtc-1372	23	29	:	:	PUNCT
ijtc-1372	23	30	the	the	DET
ijtc-1372	23	31	role	role	NOUN
ijtc-1372	23	32	of	of	ADP
ijtc-1372	23	33	stakeholders	stakeholder	NOUN
ijtc-1372	23	34	pressure	pressure	NOUN
ijtc-1372	23	35	in	in	ADP
ijtc-1372	23	36	indonesian	indonesian	ADJ
ijtc-1372	23	37	sustainability	sustainability	NOUN
ijtc-1372	23	38	reporting	reporting	NOUN
ijtc-1372	23	39	renata	renata	PROPN
ijtc-1372	23	40	,	,	PUNCT
ijtc-1372	23	41	widianingsih	widianingsih	NOUN
ijtc-1372	23	42	,	,	PUNCT
ijtc-1372	23	43	and	and	CCONJ
ijtc-1372	23	44	kohardinata	kohardinata	VERB
ijtc-1372	23	45	2	2	NUM
ijtc-1372	23	46	|	|	ADV
ijtc-1372	23	47	ilomata	ilomata	PROPN
ijtc-1372	23	48	international	international	ADJ
ijtc-1372	23	49	journal	journal	NOUN
ijtc-1372	23	50	of	of	ADP
ijtc-1372	23	51	tax	tax	PROPN
ijtc-1372	23	52	&	&	CCONJ
ijtc-1372	23	53	accounting	account	VERB
ijtc-1372	23	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	23	55	performance	performance	NOUN
ijtc-1372	23	56	metrics	metric	NOUN
ijtc-1372	23	57	.	.	PUNCT
ijtc-1372	24	1	this	this	DET
ijtc-1372	24	2	transparency	transparency	NOUN
ijtc-1372	24	3	fosters	foster	VERB
ijtc-1372	24	4	a	a	DET
ijtc-1372	24	5	reputation	reputation	NOUN
ijtc-1372	24	6	for	for	ADP
ijtc-1372	24	7	responsible	responsible	ADJ
ijtc-1372	24	8	conduct	conduct	NOUN
ijtc-1372	24	9	,	,	PUNCT
ijtc-1372	24	10	potentially	potentially	ADV
ijtc-1372	24	11	engendering	engender	VERB
ijtc-1372	24	12	a	a	DET
ijtc-1372	24	13	competitive	competitive	ADJ
ijtc-1372	24	14	advantage	advantage	NOUN
ijtc-1372	24	15	in	in	ADP
ijtc-1372	24	16	the	the	DET
ijtc-1372	24	17	marketplace	marketplace	NOUN
ijtc-1372	24	18	(	(	PUNCT
ijtc-1372	24	19	glass	glass	NOUN
ijtc-1372	24	20	,	,	PUNCT
ijtc-1372	24	21	2012	2012	NUM
ijtc-1372	24	22	)	)	PUNCT
ijtc-1372	24	23	.	.	PUNCT
ijtc-1372	25	1	in	in	ADP
ijtc-1372	25	2	indonesia	indonesia	PROPN
ijtc-1372	25	3	,	,	PUNCT
ijtc-1372	25	4	the	the	DET
ijtc-1372	25	5	sustainability	sustainability	NOUN
ijtc-1372	25	6	report	report	NOUN
ijtc-1372	25	7	has	have	AUX
ijtc-1372	25	8	become	become	VERB
ijtc-1372	25	9	one	one	NUM
ijtc-1372	25	10	of	of	ADP
ijtc-1372	25	11	the	the	DET
ijtc-1372	25	12	reports	report	NOUN
ijtc-1372	25	13	required	require	VERB
ijtc-1372	25	14	to	to	PART
ijtc-1372	25	15	be	be	AUX
ijtc-1372	25	16	prepared	prepare	VERB
ijtc-1372	25	17	by	by	ADP
ijtc-1372	25	18	listed	list	VERB
ijtc-1372	25	19	companies	company	NOUN
ijtc-1372	25	20	since	since	SCONJ
ijtc-1372	25	21	2019	2019	NUM
ijtc-1372	25	22	(	(	PUNCT
ijtc-1372	25	23	arifianti	arifianti	PROPN
ijtc-1372	25	24	&	&	CCONJ
ijtc-1372	25	25	widianingsih	widianingsih	PROPN
ijtc-1372	25	26	,	,	PUNCT
ijtc-1372	25	27	2023	2023	NUM
ijtc-1372	25	28	)	)	PUNCT
ijtc-1372	25	29	.	.	PUNCT
ijtc-1372	26	1	this	this	DET
ijtc-1372	26	2	requirement	requirement	NOUN
ijtc-1372	26	3	stems	stem	VERB
ijtc-1372	26	4	from	from	ADP
ijtc-1372	26	5	the	the	DET
ijtc-1372	26	6	issuance	issuance	NOUN
ijtc-1372	26	7	of	of	ADP
ijtc-1372	26	8	peraturan	peraturan	NOUN
ijtc-1372	26	9	otoritas	otorita	NOUN
ijtc-1372	26	10	jasa	jasa	PROPN
ijtc-1372	26	11	keuangan	keuangan	PROPN
ijtc-1372	26	12	(	(	PUNCT
ijtc-1372	26	13	pojk	pojk	PROPN
ijtc-1372	26	14	)	)	PUNCT
ijtc-1372	26	15	nomor	nomor	VERB
ijtc-1372	26	16	51	51	NUM
ijtc-1372	26	17	/	/	SYM
ijtc-1372	26	18	pojk.03/2017	pojk.03/2017	NOUN
ijtc-1372	26	19	regarding	regard	VERB
ijtc-1372	26	20	implementing	implement	VERB
ijtc-1372	26	21	sustainable	sustainable	ADJ
ijtc-1372	26	22	finance	finance	NOUN
ijtc-1372	26	23	for	for	ADP
ijtc-1372	26	24	financial	financial	ADJ
ijtc-1372	26	25	services	service	NOUN
ijtc-1372	26	26	institutions	institution	NOUN
ijtc-1372	26	27	,	,	PUNCT
ijtc-1372	26	28	issuers	issuer	NOUN
ijtc-1372	26	29	,	,	PUNCT
ijtc-1372	26	30	and	and	CCONJ
ijtc-1372	26	31	public	public	ADJ
ijtc-1372	26	32	companies	company	NOUN
ijtc-1372	26	33	.	.	PUNCT
ijtc-1372	27	1	the	the	DET
ijtc-1372	27	2	regulation	regulation	NOUN
ijtc-1372	27	3	allows	allow	VERB
ijtc-1372	27	4	companies	company	NOUN
ijtc-1372	27	5	to	to	PART
ijtc-1372	27	6	report	report	VERB
ijtc-1372	27	7	sustainability	sustainability	NOUN
ijtc-1372	27	8	in	in	ADP
ijtc-1372	27	9	quantitative	quantitative	ADJ
ijtc-1372	27	10	and	and	CCONJ
ijtc-1372	27	11	qualitative	qualitative	ADJ
ijtc-1372	27	12	terms	term	NOUN
ijtc-1372	27	13	encompassing	encompass	VERB
ijtc-1372	27	14	economic	economic	ADJ
ijtc-1372	27	15	,	,	PUNCT
ijtc-1372	27	16	environmental	environmental	ADJ
ijtc-1372	27	17	,	,	PUNCT
ijtc-1372	27	18	and	and	CCONJ
ijtc-1372	27	19	social	social	ADJ
ijtc-1372	27	20	aspects	aspect	NOUN
ijtc-1372	27	21	(	(	PUNCT
ijtc-1372	27	22	arifianti	arifianti	PROPN
ijtc-1372	27	23	&	&	CCONJ
ijtc-1372	27	24	widianingsih	widianingsih	PROPN
ijtc-1372	27	25	,	,	PUNCT
ijtc-1372	27	26	2022	2022	NUM
ijtc-1372	27	27	)	)	PUNCT
ijtc-1372	27	28	.	.	PUNCT
ijtc-1372	28	1	notably	notably	ADV
ijtc-1372	28	2	,	,	PUNCT
ijtc-1372	28	3	article	article	NOUN
ijtc-1372	28	4	3	3	NUM
ijtc-1372	28	5	stipulates	stipulate	VERB
ijtc-1372	28	6	that	that	SCONJ
ijtc-1372	28	7	the	the	DET
ijtc-1372	28	8	banking	banking	NOUN
ijtc-1372	28	9	industry	industry	NOUN
ijtc-1372	28	10	was	be	AUX
ijtc-1372	28	11	the	the	DET
ijtc-1372	28	12	first	first	ADJ
ijtc-1372	28	13	to	to	PART
ijtc-1372	28	14	be	be	AUX
ijtc-1372	28	15	obliged	oblige	VERB
ijtc-1372	28	16	to	to	PART
ijtc-1372	28	17	prepare	prepare	VERB
ijtc-1372	28	18	sustainability	sustainability	NOUN
ijtc-1372	28	19	reports	report	NOUN
ijtc-1372	28	20	,	,	PUNCT
ijtc-1372	28	21	starting	start	VERB
ijtc-1372	28	22	on	on	ADP
ijtc-1372	28	23	january	january	PROPN
ijtc-1372	28	24	1	1	NUM
ijtc-1372	28	25	,	,	PUNCT
ijtc-1372	28	26	2019	2019	NUM
ijtc-1372	28	27	.	.	PUNCT
ijtc-1372	29	1	however	however	ADV
ijtc-1372	29	2	,	,	PUNCT
ijtc-1372	29	3	because	because	SCONJ
ijtc-1372	29	4	indonesia	indonesia	PROPN
ijtc-1372	29	5	was	be	AUX
ijtc-1372	29	6	affected	affect	VERB
ijtc-1372	29	7	by	by	ADP
ijtc-1372	29	8	the	the	DET
ijtc-1372	29	9	covid-19	covid-19	PROPN
ijtc-1372	29	10	pandemic	pandemic	NOUN
ijtc-1372	29	11	,	,	PUNCT
ijtc-1372	29	12	ojk	ojk	NOUN
ijtc-1372	29	13	provided	provide	VERB
ijtc-1372	29	14	a	a	DET
ijtc-1372	29	15	policy	policy	NOUN
ijtc-1372	29	16	to	to	PART
ijtc-1372	29	17	postpone	postpone	VERB
ijtc-1372	29	18	the	the	DET
ijtc-1372	29	19	deadline	deadline	NOUN
ijtc-1372	29	20	for	for	ADP
ijtc-1372	29	21	submitting	submit	VERB
ijtc-1372	29	22	the	the	DET
ijtc-1372	29	23	first	first	ADJ
ijtc-1372	29	24	sustainability	sustainability	NOUN
ijtc-1372	29	25	report	report	NOUN
ijtc-1372	29	26	for	for	ADP
ijtc-1372	29	27	public	public	ADJ
ijtc-1372	29	28	companies	company	NOUN
ijtc-1372	29	29	until	until	ADP
ijtc-1372	29	30	2022	2022	NUM
ijtc-1372	29	31	.	.	PUNCT
ijtc-1372	30	1	based	base	VERB
ijtc-1372	30	2	on	on	ADP
ijtc-1372	30	3	the	the	DET
ijtc-1372	30	4	asia	asia	PROPN
ijtc-1372	30	5	pacific	pacific	PROPN
ijtc-1372	30	6	sustainability	sustainability	PROPN
ijtc-1372	30	7	counts	count	VERB
ijtc-1372	30	8	ii	ii	NOUN
ijtc-1372	30	9	report	report	NOUN
ijtc-1372	30	10	released	release	VERB
ijtc-1372	30	11	by	by	ADP
ijtc-1372	30	12	pwc	pwc	NOUN
ijtc-1372	30	13	(	(	PUNCT
ijtc-1372	30	14	2023	2023	NUM
ijtc-1372	30	15	)	)	PUNCT
ijtc-1372	30	16	,	,	PUNCT
ijtc-1372	30	17	companies	company	NOUN
ijtc-1372	30	18	that	that	PRON
ijtc-1372	30	19	have	have	AUX
ijtc-1372	30	20	compiled	compile	VERB
ijtc-1372	30	21	sustainability	sustainability	NOUN
ijtc-1372	30	22	reports	report	NOUN
ijtc-1372	30	23	by	by	ADP
ijtc-1372	30	24	2022	2022	NUM
ijtc-1372	30	25	are	be	AUX
ijtc-1372	30	26	88	88	NUM
ijtc-1372	30	27	%	%	NOUN
ijtc-1372	30	28	of	of	ADP
ijtc-1372	30	29	all	all	DET
ijtc-1372	30	30	listed	list	VERB
ijtc-1372	30	31	companies	company	NOUN
ijtc-1372	30	32	in	in	ADP
ijtc-1372	30	33	indonesia	indonesia	PROPN
ijtc-1372	30	34	.	.	PUNCT
ijtc-1372	31	1	the	the	DET
ijtc-1372	31	2	enactment	enactment	NOUN
ijtc-1372	31	3	of	of	ADP
ijtc-1372	31	4	the	the	DET
ijtc-1372	31	5	pojk	pojk	PROPN
ijtc-1372	31	6	certainly	certainly	ADV
ijtc-1372	31	7	has	have	VERB
ijtc-1372	31	8	a	a	DET
ijtc-1372	31	9	positive	positive	ADJ
ijtc-1372	31	10	impact	impact	NOUN
ijtc-1372	31	11	on	on	ADP
ijtc-1372	31	12	stakeholders	stakeholder	NOUN
ijtc-1372	31	13	,	,	PUNCT
ijtc-1372	31	14	particularly	particularly	ADV
ijtc-1372	31	15	on	on	ADP
ijtc-1372	31	16	the	the	DET
ijtc-1372	31	17	banking	banking	NOUN
ijtc-1372	31	18	industry	industry	NOUN
ijtc-1372	31	19	,	,	PUNCT
ijtc-1372	31	20	which	which	PRON
ijtc-1372	31	21	is	be	AUX
ijtc-1372	31	22	the	the	DET
ijtc-1372	31	23	earliest	early	ADJ
ijtc-1372	31	24	required	require	VERB
ijtc-1372	31	25	to	to	PART
ijtc-1372	31	26	release	release	VERB
ijtc-1372	31	27	sr	sr	PROPN
ijtc-1372	31	28	.	.	PUNCT
ijtc-1372	32	1	stakeholders	stakeholder	NOUN
ijtc-1372	32	2	will	will	AUX
ijtc-1372	32	3	likely	likely	ADV
ijtc-1372	32	4	trust	trust	VERB
ijtc-1372	32	5	companies	company	NOUN
ijtc-1372	32	6	with	with	ADP
ijtc-1372	32	7	complete	complete	ADJ
ijtc-1372	32	8	and	and	CCONJ
ijtc-1372	32	9	transparent	transparent	ADJ
ijtc-1372	32	10	sustainability	sustainability	NOUN
ijtc-1372	32	11	reports	report	NOUN
ijtc-1372	32	12	(	(	PUNCT
ijtc-1372	32	13	sudiartama	sudiartama	NOUN
ijtc-1372	32	14	et	et	PROPN
ijtc-1372	32	15	al	al	PROPN
ijtc-1372	32	16	.	.	PROPN
ijtc-1372	32	17	,	,	PUNCT
ijtc-1372	32	18	2022	2022	NUM
ijtc-1372	32	19	;	;	PUNCT
ijtc-1372	32	20	triyani	triyani	PROPN
ijtc-1372	32	21	et	et	PROPN
ijtc-1372	32	22	al	al	PROPN
ijtc-1372	32	23	.	.	PROPN
ijtc-1372	32	24	,	,	PUNCT
ijtc-1372	32	25	2020	2020	NUM
ijtc-1372	32	26	)	)	PUNCT
ijtc-1372	32	27	.	.	PUNCT
ijtc-1372	33	1	as	as	ADP
ijtc-1372	33	2	one	one	NUM
ijtc-1372	33	3	of	of	ADP
ijtc-1372	33	4	the	the	DET
ijtc-1372	33	5	industries	industry	NOUN
ijtc-1372	33	6	most	most	ADV
ijtc-1372	33	7	regulated	regulate	VERB
ijtc-1372	33	8	by	by	ADP
ijtc-1372	33	9	the	the	DET
ijtc-1372	33	10	government	government	NOUN
ijtc-1372	33	11	,	,	PUNCT
ijtc-1372	33	12	the	the	DET
ijtc-1372	33	13	banking	banking	NOUN
ijtc-1372	33	14	industry	industry	NOUN
ijtc-1372	33	15	must	must	AUX
ijtc-1372	33	16	prepare	prepare	VERB
ijtc-1372	33	17	a	a	DET
ijtc-1372	33	18	transparent	transparent	ADJ
ijtc-1372	33	19	sustainability	sustainability	NOUN
ijtc-1372	33	20	report	report	NOUN
ijtc-1372	33	21	.	.	PUNCT
ijtc-1372	34	1	however	however	ADV
ijtc-1372	34	2	,	,	PUNCT
ijtc-1372	34	3	it	it	PRON
ijtc-1372	34	4	was	be	AUX
ijtc-1372	34	5	found	find	VERB
ijtc-1372	34	6	that	that	SCONJ
ijtc-1372	34	7	as	as	ADV
ijtc-1372	34	8	many	many	ADJ
ijtc-1372	34	9	as	as	ADP
ijtc-1372	34	10	15	15	NUM
ijtc-1372	34	11	banks	bank	NOUN
ijtc-1372	34	12	publicised	publicise	VERB
ijtc-1372	34	13	csr	csr	NOUN
ijtc-1372	34	14	activities	activity	NOUN
ijtc-1372	34	15	aimed	aim	VERB
ijtc-1372	34	16	at	at	ADP
ijtc-1372	34	17	greenwashing	greenwashe	VERB
ijtc-1372	34	18	as	as	ADP
ijtc-1372	34	19	a	a	DET
ijtc-1372	34	20	marketing	marketing	NOUN
ijtc-1372	34	21	approach	approach	NOUN
ijtc-1372	34	22	to	to	PART
ijtc-1372	34	23	attract	attract	VERB
ijtc-1372	34	24	new	new	ADJ
ijtc-1372	34	25	customers	customer	NOUN
ijtc-1372	34	26	(	(	PUNCT
ijtc-1372	34	27	sari	sari	NOUN
ijtc-1372	34	28	et	et	PROPN
ijtc-1372	34	29	al	al	PROPN
ijtc-1372	34	30	.	.	PROPN
ijtc-1372	34	31	,	,	PUNCT
ijtc-1372	34	32	2022	2022	NUM
ijtc-1372	34	33	)	)	PUNCT
ijtc-1372	34	34	.	.	PUNCT
ijtc-1372	35	1	a	a	DET
ijtc-1372	35	2	recent	recent	ADJ
ijtc-1372	35	3	investigation	investigation	NOUN
ijtc-1372	35	4	by	by	ADP
ijtc-1372	35	5	fossil	fossil	ADJ
ijtc-1372	35	6	free	free	PROPN
ijtc-1372	35	7	kampus	kampus	PROPN
ijtc-1372	35	8	indonesia	indonesia	PROPN
ijtc-1372	35	9	,	,	PUNCT
ijtc-1372	35	10	a	a	DET
ijtc-1372	35	11	civil	civil	ADJ
ijtc-1372	35	12	society	society	NOUN
ijtc-1372	35	13	organisation	organisation	NOUN
ijtc-1372	35	14	advocating	advocate	VERB
ijtc-1372	35	15	for	for	ADP
ijtc-1372	35	16	clean	clean	ADJ
ijtc-1372	35	17	energy	energy	NOUN
ijtc-1372	35	18	adoption	adoption	NOUN
ijtc-1372	35	19	,	,	PUNCT
ijtc-1372	35	20	revealed	reveal	VERB
ijtc-1372	35	21	a	a	DET
ijtc-1372	35	22	potential	potential	ADJ
ijtc-1372	35	23	dissonance	dissonance	NOUN
ijtc-1372	35	24	between	between	ADP
ijtc-1372	35	25	the	the	DET
ijtc-1372	35	26	sustainability	sustainability	NOUN
ijtc-1372	35	27	pronouncements	pronouncement	NOUN
ijtc-1372	35	28	and	and	CCONJ
ijtc-1372	35	29	the	the	DET
ijtc-1372	35	30	activities	activity	NOUN
ijtc-1372	35	31	of	of	ADP
ijtc-1372	35	32	a	a	DET
ijtc-1372	35	33	state	state	NOUN
ijtc-1372	35	34	-	-	PUNCT
ijtc-1372	35	35	owned	own	VERB
ijtc-1372	35	36	indonesian	indonesian	ADJ
ijtc-1372	35	37	bank	bank	PROPN
ijtc-1372	35	38	(	(	PUNCT
ijtc-1372	35	39	cahyadi	cahyadi	NOUN
ijtc-1372	35	40	,	,	PUNCT
ijtc-1372	35	41	2021	2021	NUM
ijtc-1372	35	42	)	)	PUNCT
ijtc-1372	35	43	.	.	PUNCT
ijtc-1372	36	1	bank	bank	PROPN
ijtc-1372	36	2	negara	negara	PROPN
ijtc-1372	36	3	indonesia	indonesia	PROPN
ijtc-1372	36	4	's	's	PART
ijtc-1372	36	5	(	(	PUNCT
ijtc-1372	36	6	bni	bni	PROPN
ijtc-1372	36	7	)	)	PUNCT
ijtc-1372	36	8	sustainability	sustainability	NOUN
ijtc-1372	36	9	report	report	NOUN
ijtc-1372	36	10	emphasizes	emphasize	VERB
ijtc-1372	36	11	its	its	PRON
ijtc-1372	36	12	commitment	commitment	NOUN
ijtc-1372	36	13	to	to	ADP
ijtc-1372	36	14	sustainable	sustainable	ADJ
ijtc-1372	36	15	practices	practice	NOUN
ijtc-1372	36	16	through	through	ADP
ijtc-1372	36	17	greenhouse	greenhouse	NOUN
ijtc-1372	36	18	gas	gas	NOUN
ijtc-1372	36	19	reduction	reduction	NOUN
ijtc-1372	36	20	initiatives	initiative	NOUN
ijtc-1372	36	21	.	.	PUNCT
ijtc-1372	37	1	however	however	ADV
ijtc-1372	37	2	,	,	PUNCT
ijtc-1372	37	3	a	a	DET
ijtc-1372	37	4	contrasting	contrast	VERB
ijtc-1372	37	5	narrative	narrative	NOUN
ijtc-1372	37	6	emerged	emerge	VERB
ijtc-1372	37	7	from	from	ADP
ijtc-1372	37	8	a	a	DET
ijtc-1372	37	9	report	report	NOUN
ijtc-1372	37	10	by	by	ADP
ijtc-1372	37	11	the	the	DET
ijtc-1372	37	12	german	german	PROPN
ijtc-1372	37	13	urgewald	urgewald	PROPN
ijtc-1372	37	14	institute	institute	PROPN
ijtc-1372	37	15	,	,	PUNCT
ijtc-1372	37	16	which	which	PRON
ijtc-1372	37	17	identified	identify	VERB
ijtc-1372	37	18	bni	bni	PROPN
ijtc-1372	37	19	as	as	ADP
ijtc-1372	37	20	one	one	NUM
ijtc-1372	37	21	of	of	ADP
ijtc-1372	37	22	six	six	NUM
ijtc-1372	37	23	indonesian	indonesian	ADJ
ijtc-1372	37	24	banks	bank	NOUN
ijtc-1372	37	25	still	still	ADV
ijtc-1372	37	26	financing	finance	VERB
ijtc-1372	37	27	coal	coal	NOUN
ijtc-1372	37	28	companies	company	NOUN
ijtc-1372	37	29	(	(	PUNCT
ijtc-1372	37	30	the	the	DET
ijtc-1372	37	31	prakarsa	prakarsa	NOUN
ijtc-1372	37	32	,	,	PUNCT
ijtc-1372	37	33	2021	2021	NUM
ijtc-1372	37	34	)	)	PUNCT
ijtc-1372	37	35	.	.	PUNCT
ijtc-1372	38	1	this	this	DET
ijtc-1372	38	2	incident	incident	NOUN
ijtc-1372	38	3	underscores	underscore	VERB
ijtc-1372	38	4	the	the	DET
ijtc-1372	38	5	critical	critical	ADJ
ijtc-1372	38	6	need	need	NOUN
ijtc-1372	38	7	for	for	ADP
ijtc-1372	38	8	enhanced	enhanced	ADJ
ijtc-1372	38	9	transparency	transparency	NOUN
ijtc-1372	38	10	and	and	CCONJ
ijtc-1372	38	11	accountability	accountability	NOUN
ijtc-1372	38	12	in	in	ADP
ijtc-1372	38	13	sustainability	sustainability	NOUN
ijtc-1372	38	14	reporting	reporting	NOUN
ijtc-1372	38	15	,	,	PUNCT
ijtc-1372	38	16	particularly	particularly	ADV
ijtc-1372	38	17	within	within	ADP
ijtc-1372	38	18	the	the	DET
ijtc-1372	38	19	banking	banking	NOUN
ijtc-1372	38	20	sector	sector	NOUN
ijtc-1372	38	21	.	.	PUNCT
ijtc-1372	39	1	ernst	ernst	PROPN
ijtc-1372	39	2	&	&	CCONJ
ijtc-1372	39	3	young	young	PROPN
ijtc-1372	39	4	also	also	ADV
ijtc-1372	39	5	expressed	express	VERB
ijtc-1372	39	6	the	the	DET
ijtc-1372	39	7	lack	lack	NOUN
ijtc-1372	39	8	of	of	ADP
ijtc-1372	39	9	transparency	transparency	NOUN
ijtc-1372	39	10	in	in	ADP
ijtc-1372	39	11	sustainability	sustainability	NOUN
ijtc-1372	39	12	reports	report	NOUN
ijtc-1372	39	13	issued	issue	VERB
ijtc-1372	39	14	by	by	ADP
ijtc-1372	39	15	companies	company	NOUN
ijtc-1372	39	16	.	.	PUNCT
ijtc-1372	40	1	through	through	ADP
ijtc-1372	40	2	the	the	DET
ijtc-1372	40	3	ey	ey	PRON
ijtc-1372	40	4	2022	2022	NUM
ijtc-1372	40	5	global	global	ADJ
ijtc-1372	40	6	climate	climate	NOUN
ijtc-1372	40	7	risk	risk	NOUN
ijtc-1372	40	8	barometer	barometer	NOUN
ijtc-1372	40	9	research	research	NOUN
ijtc-1372	40	10	conducted	conduct	VERB
ijtc-1372	40	11	on	on	ADP
ijtc-1372	40	12	1500	1500	NUM
ijtc-1372	40	13	companies	company	NOUN
ijtc-1372	40	14	spread	spread	VERB
ijtc-1372	40	15	across	across	ADP
ijtc-1372	40	16	47	47	NUM
ijtc-1372	40	17	countries	country	NOUN
ijtc-1372	40	18	,	,	PUNCT
ijtc-1372	40	19	it	it	PRON
ijtc-1372	40	20	can	can	AUX
ijtc-1372	40	21	indeed	indeed	ADV
ijtc-1372	40	22	be	be	AUX
ijtc-1372	40	23	found	find	VERB
ijtc-1372	40	24	that	that	SCONJ
ijtc-1372	40	25	there	there	PRON
ijtc-1372	40	26	is	be	VERB
ijtc-1372	40	27	an	an	DET
ijtc-1372	40	28	increase	increase	NOUN
ijtc-1372	40	29	in	in	ADP
ijtc-1372	40	30	companies	company	NOUN
ijtc-1372	40	31	disclosing	disclose	VERB
ijtc-1372	40	32	climate	climate	NOUN
ijtc-1372	40	33	risk	risk	NOUN
ijtc-1372	40	34	aspects	aspect	NOUN
ijtc-1372	40	35	(	(	PUNCT
ijtc-1372	40	36	ernst	ernst	PROPN
ijtc-1372	40	37	&	&	CCONJ
ijtc-1372	40	38	young	young	ADJ
ijtc-1372	40	39	,	,	PUNCT
ijtc-1372	40	40	2022	2022	NUM
ijtc-1372	40	41	)	)	PUNCT
ijtc-1372	40	42	.	.	PUNCT
ijtc-1372	41	1	however	however	ADV
ijtc-1372	41	2	,	,	PUNCT
ijtc-1372	41	3	these	these	DET
ijtc-1372	41	4	disclosures	disclosure	NOUN
ijtc-1372	41	5	are	be	AUX
ijtc-1372	41	6	not	not	PART
ijtc-1372	41	7	accompanied	accompany	VERB
ijtc-1372	41	8	by	by	ADP
ijtc-1372	41	9	more	more	ADV
ijtc-1372	41	10	meaningful	meaningful	ADJ
ijtc-1372	41	11	disclosures	disclosure	NOUN
ijtc-1372	41	12	of	of	ADP
ijtc-1372	41	13	the	the	DET
ijtc-1372	41	14	challenges	challenge	NOUN
ijtc-1372	41	15	faced	face	VERB
ijtc-1372	41	16	.	.	PUNCT
ijtc-1372	42	1	this	this	DET
ijtc-1372	42	2	lack	lack	NOUN
ijtc-1372	42	3	of	of	ADP
ijtc-1372	42	4	transparency	transparency	NOUN
ijtc-1372	42	5	can	can	AUX
ijtc-1372	42	6	lead	lead	VERB
ijtc-1372	42	7	to	to	ADP
ijtc-1372	42	8	a	a	DET
ijtc-1372	42	9	decline	decline	NOUN
ijtc-1372	42	10	in	in	ADP
ijtc-1372	42	11	stakeholder	stakeholder	PROPN
ijtc-1372	42	12	trust	trust	PROPN
ijtc-1372	42	13	.	.	PUNCT
ijtc-1372	43	1	extant	extant	ADJ
ijtc-1372	43	2	research	research	NOUN
ijtc-1372	43	3	suggests	suggest	VERB
ijtc-1372	43	4	a	a	DET
ijtc-1372	43	5	compelling	compelling	ADJ
ijtc-1372	43	6	link	link	NOUN
ijtc-1372	43	7	between	between	ADP
ijtc-1372	43	8	stakeholder	stakeholder	NOUN
ijtc-1372	43	9	pressures	pressure	NOUN
ijtc-1372	43	10	and	and	CCONJ
ijtc-1372	43	11	the	the	DET
ijtc-1372	43	12	degree	degree	NOUN
ijtc-1372	43	13	of	of	ADP
ijtc-1372	43	14	transparency	transparency	NOUN
ijtc-1372	43	15	in	in	ADP
ijtc-1372	43	16	sustainability	sustainability	NOUN
ijtc-1372	43	17	reports	report	NOUN
ijtc-1372	43	18	.	.	PUNCT
ijtc-1372	44	1	these	these	DET
ijtc-1372	44	2	pressures	pressure	NOUN
ijtc-1372	44	3	can	can	AUX
ijtc-1372	44	4	emanate	emanate	VERB
ijtc-1372	44	5	from	from	ADP
ijtc-1372	44	6	diverse	diverse	ADJ
ijtc-1372	44	7	stakeholder	stakeholder	NOUN
ijtc-1372	44	8	groups	group	NOUN
ijtc-1372	44	9	,	,	PUNCT
ijtc-1372	44	10	including	include	VERB
ijtc-1372	44	11	shareholders	shareholder	NOUN
ijtc-1372	44	12	,	,	PUNCT
ijtc-1372	44	13	environmental	environmental	ADJ
ijtc-1372	44	14	ngos	ngo	NOUN
ijtc-1372	44	15	,	,	PUNCT
ijtc-1372	44	16	the	the	DET
ijtc-1372	44	17	public	public	NOUN
ijtc-1372	44	18	,	,	PUNCT
ijtc-1372	44	19	employees	employee	NOUN
ijtc-1372	44	20	,	,	PUNCT
ijtc-1372	44	21	and	and	CCONJ
ijtc-1372	44	22	the	the	DET
ijtc-1372	44	23	government	government	NOUN
ijtc-1372	44	24	.	.	PUNCT
ijtc-1372	45	1	this	this	DET
ijtc-1372	45	2	investigation	investigation	NOUN
ijtc-1372	45	3	will	will	AUX
ijtc-1372	45	4	focus	focus	VERB
ijtc-1372	45	5	on	on	ADP
ijtc-1372	45	6	three	three	NUM
ijtc-1372	45	7	key	key	ADJ
ijtc-1372	45	8	stakeholder	stakeholder	NOUN
ijtc-1372	45	9	groups	group	NOUN
ijtc-1372	45	10	within	within	ADP
ijtc-1372	45	11	the	the	DET
ijtc-1372	45	12	banking	banking	NOUN
ijtc-1372	45	13	industry	industry	NOUN
ijtc-1372	45	14	:	:	PUNCT
ijtc-1372	45	15	employees	employee	NOUN
ijtc-1372	45	16	,	,	PUNCT
ijtc-1372	45	17	government	government	NOUN
ijtc-1372	45	18	,	,	PUNCT
ijtc-1372	45	19	and	and	CCONJ
ijtc-1372	45	20	the	the	DET
ijtc-1372	45	21	public	public	NOUN
ijtc-1372	45	22	.	.	PUNCT
ijtc-1372	46	1	in	in	ADP
ijtc-1372	46	2	various	various	ADJ
ijtc-1372	46	3	studies	study	NOUN
ijtc-1372	46	4	,	,	PUNCT
ijtc-1372	46	5	employee	employee	NOUN
ijtc-1372	46	6	pressure	pressure	NOUN
ijtc-1372	46	7	is	be	AUX
ijtc-1372	46	8	measured	measure	VERB
ijtc-1372	46	9	using	use	VERB
ijtc-1372	46	10	the	the	DET
ijtc-1372	46	11	natural	natural	ADJ
ijtc-1372	46	12	logarithm	logarithm	NOUN
ijtc-1372	46	13	of	of	ADP
ijtc-1372	46	14	the	the	DET
ijtc-1372	46	15	number	number	NOUN
ijtc-1372	46	16	of	of	ADP
ijtc-1372	46	17	employees	employee	NOUN
ijtc-1372	46	18	in	in	ADP
ijtc-1372	46	19	the	the	DET
ijtc-1372	46	20	company	company	NOUN
ijtc-1372	46	21	and	and	CCONJ
ijtc-1372	46	22	provides	provide	VERB
ijtc-1372	46	23	varying	vary	VERB
ijtc-1372	46	24	results	result	NOUN
ijtc-1372	46	25	.	.	PUNCT
ijtc-1372	47	1	alfaiz	alfaiz	PROPN
ijtc-1372	47	2	&	&	CCONJ
ijtc-1372	47	3	aryati	aryati	PROPN
ijtc-1372	47	4	(	(	PUNCT
ijtc-1372	47	5	2019	2019	NUM
ijtc-1372	47	6	)	)	PUNCT
ijtc-1372	47	7	and	and	CCONJ
ijtc-1372	47	8	fernandez	fernandez	PROPN
ijtc-1372	47	9	-	-	PUNCT
ijtc-1372	47	10	feijoo	feijoo	NOUN
ijtc-1372	47	11	et	et	PROPN
ijtc-1372	47	12	al	al	PROPN
ijtc-1372	47	13	.	.	PROPN
ijtc-1372	48	1	(	(	PUNCT
ijtc-1372	48	2	2014	2014	NUM
ijtc-1372	48	3	)	)	PUNCT
ijtc-1372	48	4	show	show	VERB
ijtc-1372	48	5	the	the	DET
ijtc-1372	48	6	results	result	NOUN
ijtc-1372	48	7	that	that	PRON
ijtc-1372	48	8	employee	employee	NOUN
ijtc-1372	48	9	pressure	pressure	NOUN
ijtc-1372	48	10	has	have	VERB
ijtc-1372	48	11	a	a	DET
ijtc-1372	48	12	significant	significant	ADJ
ijtc-1372	48	13	positive	positive	ADJ
ijtc-1372	48	14	effect	effect	NOUN
ijtc-1372	48	15	on	on	ADP
ijtc-1372	48	16	the	the	DET
ijtc-1372	48	17	quality	quality	NOUN
ijtc-1372	48	18	of	of	ADP
ijtc-1372	48	19	sustainability	sustainability	NOUN
ijtc-1372	48	20	reports	report	NOUN
ijtc-1372	48	21	.	.	PUNCT
ijtc-1372	49	1	several	several	ADJ
ijtc-1372	49	2	previous	previous	ADJ
ijtc-1372	49	3	studies	study	NOUN
ijtc-1372	49	4	have	have	AUX
ijtc-1372	49	5	also	also	ADV
ijtc-1372	49	6	studied	study	VERB
ijtc-1372	49	7	government	government	NOUN
ijtc-1372	49	8	pressure	pressure	NOUN
ijtc-1372	49	9	.	.	PUNCT
ijtc-1372	50	1	adriani	adriani	PROPN
ijtc-1372	50	2	&	&	CCONJ
ijtc-1372	50	3	mahayana	mahayana	PROPN
ijtc-1372	50	4	(	(	PUNCT
ijtc-1372	50	5	2021	2021	NUM
ijtc-1372	50	6	)	)	PUNCT
ijtc-1372	50	7	uses	use	VERB
ijtc-1372	50	8	government	government	NOUN
ijtc-1372	50	9	share	share	NOUN
ijtc-1372	50	10	ownership	ownership	NOUN
ijtc-1372	50	11	to	to	PART
ijtc-1372	50	12	measure	measure	VERB
ijtc-1372	50	13	government	government	NOUN
ijtc-1372	50	14	pressure	pressure	NOUN
ijtc-1372	50	15	,	,	PUNCT
ijtc-1372	50	16	which	which	PRON
ijtc-1372	50	17	will	will	AUX
ijtc-1372	50	18	also	also	ADV
ijtc-1372	50	19	be	be	AUX
ijtc-1372	50	20	used	use	VERB
ijtc-1372	50	21	in	in	ADP
ijtc-1372	50	22	this	this	DET
ijtc-1372	50	23	study	study	NOUN
ijtc-1372	50	24	.	.	PUNCT
ijtc-1372	51	1	the	the	DET
ijtc-1372	51	2	result	result	NOUN
ijtc-1372	51	3	shows	show	VERB
ijtc-1372	51	4	that	that	SCONJ
ijtc-1372	51	5	government	government	NOUN
ijtc-1372	51	6	pressure	pressure	NOUN
ijtc-1372	51	7	on	on	ADP
ijtc-1372	51	8	the	the	DET
ijtc-1372	51	9	quality	quality	NOUN
ijtc-1372	51	10	of	of	ADP
ijtc-1372	51	11	sustainability	sustainability	NOUN
ijtc-1372	51	12	report	report	NOUN
ijtc-1372	51	13	disclosures	disclosure	NOUN
ijtc-1372	51	14	is	be	AUX
ijtc-1372	51	15	found	find	VERB
ijtc-1372	51	16	to	to	PART
ijtc-1372	51	17	be	be	AUX
ijtc-1372	51	18	influential	influential	ADJ
ijtc-1372	51	19	but	but	CCONJ
ijtc-1372	51	20	with	with	ADP
ijtc-1372	51	21	a	a	DET
ijtc-1372	51	22	lower	low	ADJ
ijtc-1372	51	23	level	level	NOUN
ijtc-1372	51	24	of	of	ADP
ijtc-1372	51	25	confidence	confidence	NOUN
ijtc-1372	51	26	when	when	SCONJ
ijtc-1372	51	27	compared	compare	VERB
ijtc-1372	51	28	to	to	ADP
ijtc-1372	51	29	pressure	pressure	NOUN
ijtc-1372	51	30	from	from	ADP
ijtc-1372	51	31	the	the	DET
ijtc-1372	51	32	public	public	ADJ
ijtc-1372	51	33	,	,	PUNCT
ijtc-1372	51	34	environmental	environmental	ADJ
ijtc-1372	51	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	51	36	banking	banking	NOUN
ijtc-1372	51	37	on	on	ADP
ijtc-1372	51	38	transparency	transparency	NOUN
ijtc-1372	51	39	:	:	PUNCT
ijtc-1372	51	40	the	the	DET
ijtc-1372	51	41	role	role	NOUN
ijtc-1372	51	42	of	of	ADP
ijtc-1372	51	43	stakeholders	stakeholder	NOUN
ijtc-1372	51	44	pressure	pressure	NOUN
ijtc-1372	51	45	in	in	ADP
ijtc-1372	51	46	indonesian	indonesian	ADJ
ijtc-1372	51	47	sustainability	sustainability	NOUN
ijtc-1372	51	48	reporting	reporting	NOUN
ijtc-1372	51	49	renata	renata	PROPN
ijtc-1372	51	50	,	,	PUNCT
ijtc-1372	51	51	widianingsih	widianingsih	NOUN
ijtc-1372	51	52	,	,	PUNCT
ijtc-1372	51	53	and	and	CCONJ
ijtc-1372	51	54	kohardinata	kohardinata	VERB
ijtc-1372	51	55	3	3	NUM
ijtc-1372	51	56	|	|	ADV
ijtc-1372	51	57	ilomata	ilomata	PROPN
ijtc-1372	51	58	international	international	ADJ
ijtc-1372	51	59	journal	journal	NOUN
ijtc-1372	51	60	of	of	ADP
ijtc-1372	51	61	tax	tax	PROPN
ijtc-1372	51	62	&	&	CCONJ
ijtc-1372	51	63	accounting	account	VERB
ijtc-1372	51	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	51	65	activists	activist	NOUN
ijtc-1372	51	66	,	,	PUNCT
ijtc-1372	51	67	and	and	CCONJ
ijtc-1372	51	68	consumers	consumer	NOUN
ijtc-1372	51	69	.	.	PUNCT
ijtc-1372	52	1	adriani	adriani	PROPN
ijtc-1372	52	2	&	&	CCONJ
ijtc-1372	52	3	mahayana	mahayana	PROPN
ijtc-1372	52	4	(	(	PUNCT
ijtc-1372	52	5	2021	2021	NUM
ijtc-1372	52	6	)	)	PUNCT
ijtc-1372	52	7	examined	examine	VERB
ijtc-1372	52	8	the	the	DET
ijtc-1372	52	9	effect	effect	NOUN
ijtc-1372	52	10	of	of	ADP
ijtc-1372	52	11	community	community	NOUN
ijtc-1372	52	12	pressure	pressure	NOUN
ijtc-1372	52	13	on	on	ADP
ijtc-1372	52	14	the	the	DET
ijtc-1372	52	15	quality	quality	NOUN
ijtc-1372	52	16	of	of	ADP
ijtc-1372	52	17	sustainability	sustainability	NOUN
ijtc-1372	52	18	reports	report	NOUN
ijtc-1372	52	19	by	by	ADP
ijtc-1372	52	20	using	use	VERB
ijtc-1372	52	21	the	the	DET
ijtc-1372	52	22	amount	amount	NOUN
ijtc-1372	52	23	of	of	ADP
ijtc-1372	52	24	csr	csr	NOUN
ijtc-1372	52	25	expenses	expense	NOUN
ijtc-1372	52	26	as	as	ADP
ijtc-1372	52	27	the	the	DET
ijtc-1372	52	28	value	value	NOUN
ijtc-1372	52	29	of	of	ADP
ijtc-1372	52	30	investment	investment	NOUN
ijtc-1372	52	31	in	in	ADP
ijtc-1372	52	32	society	society	NOUN
ijtc-1372	52	33	.	.	PUNCT
ijtc-1372	53	1	the	the	DET
ijtc-1372	53	2	results	result	NOUN
ijtc-1372	53	3	obtained	obtain	VERB
ijtc-1372	53	4	significantly	significantly	ADV
ijtc-1372	53	5	positively	positively	ADV
ijtc-1372	53	6	affected	affect	VERB
ijtc-1372	53	7	the	the	DET
ijtc-1372	53	8	quality	quality	NOUN
ijtc-1372	53	9	of	of	ADP
ijtc-1372	53	10	report	report	NOUN
ijtc-1372	53	11	disclosure	disclosure	NOUN
ijtc-1372	53	12	.	.	PUNCT
ijtc-1372	54	1	to	to	PART
ijtc-1372	54	2	get	get	VERB
ijtc-1372	54	3	a	a	DET
ijtc-1372	54	4	different	different	ADJ
ijtc-1372	54	5	point	point	NOUN
ijtc-1372	54	6	of	of	ADP
ijtc-1372	54	7	view	view	NOUN
ijtc-1372	54	8	,	,	PUNCT
ijtc-1372	54	9	this	this	DET
ijtc-1372	54	10	study	study	NOUN
ijtc-1372	54	11	will	will	AUX
ijtc-1372	54	12	use	use	VERB
ijtc-1372	54	13	the	the	DET
ijtc-1372	54	14	proportion	proportion	NOUN
ijtc-1372	54	15	of	of	ADP
ijtc-1372	54	16	public	public	ADJ
ijtc-1372	54	17	share	share	NOUN
ijtc-1372	54	18	ownership	ownership	NOUN
ijtc-1372	54	19	as	as	ADP
ijtc-1372	54	20	a	a	DET
ijtc-1372	54	21	measurement	measurement	NOUN
ijtc-1372	54	22	of	of	ADP
ijtc-1372	54	23	public	public	ADJ
ijtc-1372	54	24	pressure	pressure	NOUN
ijtc-1372	54	25	variables	variable	NOUN
ijtc-1372	54	26	in	in	ADP
ijtc-1372	54	27	the	the	DET
ijtc-1372	54	28	banking	banking	NOUN
ijtc-1372	54	29	industry	industry	NOUN
ijtc-1372	54	30	(	(	PUNCT
ijtc-1372	54	31	adnantara	adnantara	INTJ
ijtc-1372	54	32	,	,	PUNCT
ijtc-1372	54	33	2014	2014	NUM
ijtc-1372	54	34	;	;	PUNCT
ijtc-1372	54	35	szustak	szustak	NOUN
ijtc-1372	54	36	&	&	CCONJ
ijtc-1372	54	37	szewczyk	szewczyk	PROPN
ijtc-1372	54	38	,	,	PUNCT
ijtc-1372	54	39	2020	2020	NUM
ijtc-1372	54	40	)	)	PUNCT
ijtc-1372	54	41	.	.	PUNCT
ijtc-1372	55	1	sustainability	sustainability	NOUN
ijtc-1372	55	2	report	report	NOUN
ijtc-1372	55	3	transparency	transparency	NOUN
ijtc-1372	55	4	is	be	AUX
ijtc-1372	55	5	measured	measure	VERB
ijtc-1372	55	6	using	use	VERB
ijtc-1372	55	7	two	two	NUM
ijtc-1372	55	8	parameters	parameter	NOUN
ijtc-1372	55	9	:	:	PUNCT
ijtc-1372	55	10	the	the	DET
ijtc-1372	55	11	level	level	NOUN
ijtc-1372	55	12	of	of	ADP
ijtc-1372	55	13	sustainability	sustainability	NOUN
ijtc-1372	55	14	report	report	NOUN
ijtc-1372	55	15	reporting	report	VERB
ijtc-1372	55	16	(	(	PUNCT
ijtc-1372	55	17	pojk	pojk	PROPN
ijtc-1372	55	18	nomor	nomor	NOUN
ijtc-1372	55	19	51	51	NUM
ijtc-1372	55	20	/	/	SYM
ijtc-1372	55	21	pojk.03/2017	pojk.03/2017	NOUN
ijtc-1372	55	22	)	)	PUNCT
ijtc-1372	55	23	and	and	CCONJ
ijtc-1372	55	24	the	the	DET
ijtc-1372	55	25	presence	presence	NOUN
ijtc-1372	55	26	of	of	ADP
ijtc-1372	55	27	sustainability	sustainability	NOUN
ijtc-1372	55	28	report	report	NOUN
ijtc-1372	55	29	assurance	assurance	NOUN
ijtc-1372	55	30	(	(	PUNCT
ijtc-1372	55	31	fernandez	fernandez	NOUN
ijtc-1372	55	32	-	-	PUNCT
ijtc-1372	55	33	feijoo	feijoo	NOUN
ijtc-1372	55	34	et	et	PROPN
ijtc-1372	55	35	al	al	PROPN
ijtc-1372	55	36	.	.	PROPN
ijtc-1372	55	37	,	,	PUNCT
ijtc-1372	55	38	2014	2014	NUM
ijtc-1372	55	39	)	)	PUNCT
ijtc-1372	55	40	.	.	PUNCT
ijtc-1372	56	1	this	this	DET
ijtc-1372	56	2	study	study	NOUN
ijtc-1372	56	3	investigates	investigate	VERB
ijtc-1372	56	4	the	the	DET
ijtc-1372	56	5	impact	impact	NOUN
ijtc-1372	56	6	of	of	ADP
ijtc-1372	56	7	stakeholder	stakeholder	NOUN
ijtc-1372	56	8	pressures	pressure	NOUN
ijtc-1372	56	9	(	(	PUNCT
ijtc-1372	56	10	employees	employee	NOUN
ijtc-1372	56	11	,	,	PUNCT
ijtc-1372	56	12	government	government	NOUN
ijtc-1372	56	13	,	,	PUNCT
ijtc-1372	56	14	and	and	CCONJ
ijtc-1372	56	15	public	public	ADJ
ijtc-1372	56	16	)	)	PUNCT
ijtc-1372	56	17	on	on	ADP
ijtc-1372	56	18	the	the	DET
ijtc-1372	56	19	transparency	transparency	NOUN
ijtc-1372	56	20	of	of	ADP
ijtc-1372	56	21	sustainability	sustainability	NOUN
ijtc-1372	56	22	reports	report	NOUN
ijtc-1372	56	23	in	in	ADP
ijtc-1372	56	24	the	the	DET
ijtc-1372	56	25	indonesian	indonesian	ADJ
ijtc-1372	56	26	banking	banking	NOUN
ijtc-1372	56	27	industry	industry	NOUN
ijtc-1372	56	28	.	.	PUNCT
ijtc-1372	57	1	while	while	SCONJ
ijtc-1372	57	2	previous	previous	ADJ
ijtc-1372	57	3	research	research	NOUN
ijtc-1372	57	4	has	have	AUX
ijtc-1372	57	5	explored	explore	VERB
ijtc-1372	57	6	stakeholder	stakeholder	NOUN
ijtc-1372	57	7	influence	influence	NOUN
ijtc-1372	57	8	in	in	ADP
ijtc-1372	57	9	other	other	ADJ
ijtc-1372	57	10	sectors	sector	NOUN
ijtc-1372	57	11	,	,	PUNCT
ijtc-1372	57	12	such	such	ADJ
ijtc-1372	57	13	as	as	ADP
ijtc-1372	57	14	mining	mining	NOUN
ijtc-1372	57	15	(	(	PUNCT
ijtc-1372	57	16	arifianti	arifianti	PROPN
ijtc-1372	57	17	&	&	CCONJ
ijtc-1372	57	18	widianingsih	widianingsih	PROPN
ijtc-1372	57	19	,	,	PUNCT
ijtc-1372	57	20	2023	2023	NUM
ijtc-1372	57	21	)	)	PUNCT
ijtc-1372	57	22	,	,	PUNCT
ijtc-1372	57	23	the	the	DET
ijtc-1372	57	24	unique	unique	ADJ
ijtc-1372	57	25	context	context	NOUN
ijtc-1372	57	26	of	of	ADP
ijtc-1372	57	27	the	the	DET
ijtc-1372	57	28	banking	banking	NOUN
ijtc-1372	57	29	industry	industry	NOUN
ijtc-1372	57	30	remains	remain	VERB
ijtc-1372	57	31	understudied	understudied	ADJ
ijtc-1372	57	32	given	give	VERB
ijtc-1372	57	33	the	the	DET
ijtc-1372	57	34	critical	critical	ADJ
ijtc-1372	57	35	role	role	NOUN
ijtc-1372	57	36	of	of	ADP
ijtc-1372	57	37	banks	bank	NOUN
ijtc-1372	57	38	in	in	ADP
ijtc-1372	57	39	indonesia	indonesia	PROPN
ijtc-1372	57	40	’s	’s	PART
ijtc-1372	57	41	economy	economy	NOUN
ijtc-1372	57	42	.	.	PUNCT
ijtc-1372	58	1	banks	bank	NOUN
ijtc-1372	58	2	in	in	ADP
ijtc-1372	58	3	indonesia	indonesia	PROPN
ijtc-1372	58	4	play	play	VERB
ijtc-1372	58	5	a	a	DET
ijtc-1372	58	6	crucial	crucial	ADJ
ijtc-1372	58	7	role	role	NOUN
ijtc-1372	58	8	in	in	ADP
ijtc-1372	58	9	the	the	DET
ijtc-1372	58	10	economy	economy	NOUN
ijtc-1372	58	11	by	by	ADP
ijtc-1372	58	12	facilitating	facilitate	VERB
ijtc-1372	58	13	financial	financial	ADJ
ijtc-1372	58	14	intermediation	intermediation	NOUN
ijtc-1372	58	15	,	,	PUNCT
ijtc-1372	58	16	supporting	support	VERB
ijtc-1372	58	17	economic	economic	ADJ
ijtc-1372	58	18	stability	stability	NOUN
ijtc-1372	58	19	,	,	PUNCT
ijtc-1372	58	20	and	and	CCONJ
ijtc-1372	58	21	promoting	promote	VERB
ijtc-1372	58	22	growth	growth	NOUN
ijtc-1372	58	23	(	(	PUNCT
ijtc-1372	58	24	rizky	rizky	PROPN
ijtc-1372	58	25	et	et	PROPN
ijtc-1372	58	26	al	al	PROPN
ijtc-1372	58	27	.	.	PROPN
ijtc-1372	58	28	,	,	PUNCT
ijtc-1372	58	29	2024	2024	NUM
ijtc-1372	58	30	)	)	PUNCT
ijtc-1372	58	31	.	.	PUNCT
ijtc-1372	59	1	conventional	conventional	ADJ
ijtc-1372	59	2	commercial	commercial	ADJ
ijtc-1372	59	3	banks	bank	NOUN
ijtc-1372	59	4	raise	raise	VERB
ijtc-1372	59	5	and	and	CCONJ
ijtc-1372	59	6	distribute	distribute	VERB
ijtc-1372	59	7	funds	fund	NOUN
ijtc-1372	59	8	,	,	PUNCT
ijtc-1372	59	9	provide	provide	VERB
ijtc-1372	59	10	financial	financial	ADJ
ijtc-1372	59	11	services	service	NOUN
ijtc-1372	59	12	,	,	PUNCT
ijtc-1372	59	13	and	and	CCONJ
ijtc-1372	59	14	influence	influence	NOUN
ijtc-1372	59	15	profitability	profitability	NOUN
ijtc-1372	59	16	.	.	PUNCT
ijtc-1372	60	1	state	state	NOUN
ijtc-1372	60	2	-	-	PUNCT
ijtc-1372	60	3	owned	own	VERB
ijtc-1372	60	4	banks	bank	NOUN
ijtc-1372	60	5	mobilize	mobilize	VERB
ijtc-1372	60	6	public	public	ADJ
ijtc-1372	60	7	funds	fund	NOUN
ijtc-1372	60	8	and	and	CCONJ
ijtc-1372	60	9	align	align	VERB
ijtc-1372	60	10	with	with	ADP
ijtc-1372	60	11	national	national	ADJ
ijtc-1372	60	12	interests	interest	NOUN
ijtc-1372	60	13	(	(	PUNCT
ijtc-1372	60	14	purnamasari	purnamasari	PROPN
ijtc-1372	60	15	et	et	PROPN
ijtc-1372	60	16	al	al	PROPN
ijtc-1372	60	17	.	.	PROPN
ijtc-1372	60	18	,	,	PUNCT
ijtc-1372	60	19	2022	2022	NUM
ijtc-1372	60	20	)	)	PUNCT
ijtc-1372	60	21	.	.	PUNCT
ijtc-1372	61	1	bank	bank	PROPN
ijtc-1372	61	2	indonesia	indonesia	PROPN
ijtc-1372	61	3	maintains	maintain	VERB
ijtc-1372	61	4	economic	economic	ADJ
ijtc-1372	61	5	stability	stability	NOUN
ijtc-1372	61	6	,	,	PUNCT
ijtc-1372	61	7	especially	especially	ADV
ijtc-1372	61	8	during	during	ADP
ijtc-1372	61	9	crises	crisis	NOUN
ijtc-1372	61	10	,	,	PUNCT
ijtc-1372	61	11	through	through	ADP
ijtc-1372	61	12	its	its	PRON
ijtc-1372	61	13	policies	policy	NOUN
ijtc-1372	61	14	(	(	PUNCT
ijtc-1372	61	15	afifah	afifah	VERB
ijtc-1372	61	16	et	et	NOUN
ijtc-1372	61	17	al	al	PROPN
ijtc-1372	61	18	.	.	PROPN
ijtc-1372	61	19	,	,	PUNCT
ijtc-1372	61	20	2022	2022	NUM
ijtc-1372	61	21	)	)	PUNCT
ijtc-1372	61	22	.	.	PUNCT
ijtc-1372	62	1	these	these	DET
ijtc-1372	62	2	actions	action	NOUN
ijtc-1372	62	3	stimulate	stimulate	VERB
ijtc-1372	62	4	economic	economic	ADJ
ijtc-1372	62	5	growth	growth	NOUN
ijtc-1372	62	6	,	,	PUNCT
ijtc-1372	62	7	especially	especially	ADV
ijtc-1372	62	8	given	give	VERB
ijtc-1372	62	9	indonesia	indonesia	PROPN
ijtc-1372	62	10	's	's	PART
ijtc-1372	62	11	relatively	relatively	ADV
ijtc-1372	62	12	low	low	ADJ
ijtc-1372	62	13	growth	growth	NOUN
ijtc-1372	62	14	performance	performance	NOUN
ijtc-1372	62	15	compared	compare	VERB
ijtc-1372	62	16	to	to	ADP
ijtc-1372	62	17	its	its	PRON
ijtc-1372	62	18	neighbors	neighbor	NOUN
ijtc-1372	62	19	(	(	PUNCT
ijtc-1372	62	20	wijaya	wijaya	PROPN
ijtc-1372	62	21	et	et	PROPN
ijtc-1372	62	22	al	al	PROPN
ijtc-1372	62	23	.	.	PROPN
ijtc-1372	62	24	,	,	PUNCT
ijtc-1372	62	25	2023	2023	NUM
ijtc-1372	62	26	)	)	PUNCT
ijtc-1372	62	27	.	.	PUNCT
ijtc-1372	63	1	this	this	DET
ijtc-1372	63	2	research	research	NOUN
ijtc-1372	63	3	addresses	address	VERB
ijtc-1372	63	4	the	the	DET
ijtc-1372	63	5	gap	gap	NOUN
ijtc-1372	63	6	in	in	ADP
ijtc-1372	63	7	the	the	DET
ijtc-1372	63	8	literature	literature	NOUN
ijtc-1372	63	9	by	by	ADP
ijtc-1372	63	10	examining	examine	VERB
ijtc-1372	63	11	how	how	SCONJ
ijtc-1372	63	12	these	these	DET
ijtc-1372	63	13	three	three	NUM
ijtc-1372	63	14	key	key	ADJ
ijtc-1372	63	15	stakeholder	stakeholder	NOUN
ijtc-1372	63	16	groups	group	NOUN
ijtc-1372	63	17	influence	influence	VERB
ijtc-1372	63	18	the	the	DET
ijtc-1372	63	19	level	level	NOUN
ijtc-1372	63	20	of	of	ADP
ijtc-1372	63	21	transparency	transparency	NOUN
ijtc-1372	63	22	in	in	ADP
ijtc-1372	63	23	sustainability	sustainability	NOUN
ijtc-1372	63	24	reporting	reporting	NOUN
ijtc-1372	63	25	within	within	ADP
ijtc-1372	63	26	the	the	DET
ijtc-1372	63	27	banking	banking	NOUN
ijtc-1372	63	28	sector	sector	NOUN
ijtc-1372	63	29	.	.	PUNCT
ijtc-1372	64	1	it	it	PRON
ijtc-1372	64	2	employs	employ	VERB
ijtc-1372	64	3	a	a	DET
ijtc-1372	64	4	novel	novel	ADJ
ijtc-1372	64	5	research	research	NOUN
ijtc-1372	64	6	framework	framework	NOUN
ijtc-1372	64	7	incorporating	incorporate	VERB
ijtc-1372	64	8	these	these	DET
ijtc-1372	64	9	stakeholder	stakeholder	NOUN
ijtc-1372	64	10	groups	group	NOUN
ijtc-1372	64	11	as	as	ADP
ijtc-1372	64	12	independent	independent	ADJ
ijtc-1372	64	13	variables	variable	NOUN
ijtc-1372	64	14	and	and	CCONJ
ijtc-1372	64	15	net	net	ADJ
ijtc-1372	64	16	interest	interest	NOUN
ijtc-1372	64	17	margin	margin	NOUN
ijtc-1372	64	18	(	(	PUNCT
ijtc-1372	64	19	nim	nim	NOUN
ijtc-1372	64	20	)	)	PUNCT
ijtc-1372	64	21	as	as	ADP
ijtc-1372	64	22	a	a	DET
ijtc-1372	64	23	control	control	NOUN
ijtc-1372	64	24	variable	variable	NOUN
ijtc-1372	64	25	to	to	PART
ijtc-1372	64	26	specifically	specifically	ADV
ijtc-1372	64	27	address	address	VERB
ijtc-1372	64	28	profitability	profitability	NOUN
ijtc-1372	64	29	calculations	calculation	NOUN
ijtc-1372	64	30	relevant	relevant	ADJ
ijtc-1372	64	31	to	to	ADP
ijtc-1372	64	32	the	the	DET
ijtc-1372	64	33	banking	banking	NOUN
ijtc-1372	64	34	sector	sector	NOUN
ijtc-1372	64	35	.	.	PUNCT
ijtc-1372	65	1	this	this	DET
ijtc-1372	65	2	research	research	NOUN
ijtc-1372	65	3	endeavors	endeavor	VERB
ijtc-1372	65	4	to	to	PART
ijtc-1372	65	5	offer	offer	VERB
ijtc-1372	65	6	a	a	DET
ijtc-1372	65	7	comprehensive	comprehensive	ADJ
ijtc-1372	65	8	insight	insight	NOUN
ijtc-1372	65	9	into	into	ADP
ijtc-1372	65	10	the	the	DET
ijtc-1372	65	11	banking	banking	NOUN
ijtc-1372	65	12	sector	sector	NOUN
ijtc-1372	65	13	's	's	PART
ijtc-1372	65	14	distinctive	distinctive	ADJ
ijtc-1372	65	15	traits	trait	NOUN
ijtc-1372	65	16	and	and	CCONJ
ijtc-1372	65	17	operational	operational	ADJ
ijtc-1372	65	18	dynamics	dynamic	NOUN
ijtc-1372	65	19	,	,	PUNCT
ijtc-1372	65	20	thereby	thereby	ADV
ijtc-1372	65	21	advancing	advance	VERB
ijtc-1372	65	22	the	the	DET
ijtc-1372	65	23	strategic	strategic	ADJ
ijtc-1372	65	24	domain	domain	NOUN
ijtc-1372	65	25	of	of	ADP
ijtc-1372	65	26	sustainability	sustainability	NOUN
ijtc-1372	65	27	accounting	accounting	NOUN
ijtc-1372	65	28	.	.	PUNCT
ijtc-1372	66	1	doing	do	VERB
ijtc-1372	66	2	so	so	ADV
ijtc-1372	66	3	sets	set	VERB
ijtc-1372	66	4	the	the	DET
ijtc-1372	66	5	stage	stage	NOUN
ijtc-1372	66	6	for	for	ADP
ijtc-1372	66	7	fostering	foster	VERB
ijtc-1372	66	8	a	a	DET
ijtc-1372	66	9	more	more	ADV
ijtc-1372	66	10	resilient	resilient	ADJ
ijtc-1372	66	11	and	and	CCONJ
ijtc-1372	66	12	environmentally	environmentally	ADV
ijtc-1372	66	13	conscious	conscious	ADJ
ijtc-1372	66	14	business	business	NOUN
ijtc-1372	66	15	environment	environment	NOUN
ijtc-1372	66	16	.	.	PUNCT
ijtc-1372	67	1	this	this	DET
ijtc-1372	67	2	research	research	NOUN
ijtc-1372	67	3	also	also	ADV
ijtc-1372	67	4	presents	present	VERB
ijtc-1372	67	5	a	a	DET
ijtc-1372	67	6	valuable	valuable	ADJ
ijtc-1372	67	7	opportunity	opportunity	NOUN
ijtc-1372	67	8	for	for	SCONJ
ijtc-1372	67	9	companies	company	NOUN
ijtc-1372	67	10	to	to	AUX
ijtc-1372	67	11	self	self	NOUN
ijtc-1372	67	12	-	-	PUNCT
ijtc-1372	67	13	assess	assess	VERB
ijtc-1372	67	14	their	their	PRON
ijtc-1372	67	15	sustainability	sustainability	NOUN
ijtc-1372	67	16	reporting	reporting	NOUN
ijtc-1372	67	17	practices	practice	NOUN
ijtc-1372	67	18	and	and	CCONJ
ijtc-1372	67	19	stakeholder	stakeholder	NOUN
ijtc-1372	67	20	engagement	engagement	NOUN
ijtc-1372	67	21	strategies	strategy	NOUN
ijtc-1372	67	22	.	.	PUNCT
ijtc-1372	68	1	by	by	ADP
ijtc-1372	68	2	critically	critically	ADV
ijtc-1372	68	3	evaluating	evaluate	VERB
ijtc-1372	68	4	these	these	DET
ijtc-1372	68	5	areas	area	NOUN
ijtc-1372	68	6	,	,	PUNCT
ijtc-1372	68	7	companies	company	NOUN
ijtc-1372	68	8	can	can	AUX
ijtc-1372	68	9	identify	identify	VERB
ijtc-1372	68	10	opportunities	opportunity	NOUN
ijtc-1372	68	11	for	for	ADP
ijtc-1372	68	12	improvement	improvement	NOUN
ijtc-1372	68	13	and	and	CCONJ
ijtc-1372	68	14	strengthen	strengthen	VERB
ijtc-1372	68	15	their	their	PRON
ijtc-1372	68	16	relationships	relationship	NOUN
ijtc-1372	68	17	with	with	ADP
ijtc-1372	68	18	key	key	ADJ
ijtc-1372	68	19	stakeholders	stakeholder	NOUN
ijtc-1372	68	20	.	.	PUNCT
ijtc-1372	69	1	ultimately	ultimately	ADV
ijtc-1372	69	2	,	,	PUNCT
ijtc-1372	69	3	this	this	PRON
ijtc-1372	69	4	can	can	AUX
ijtc-1372	69	5	lead	lead	VERB
ijtc-1372	69	6	to	to	ADP
ijtc-1372	69	7	the	the	DET
ijtc-1372	69	8	development	development	NOUN
ijtc-1372	69	9	of	of	ADP
ijtc-1372	69	10	more	more	ADV
ijtc-1372	69	11	transparent	transparent	ADJ
ijtc-1372	69	12	and	and	CCONJ
ijtc-1372	69	13	impactful	impactful	ADJ
ijtc-1372	69	14	sustainability	sustainability	NOUN
ijtc-1372	69	15	initiatives	initiative	NOUN
ijtc-1372	69	16	.	.	PUNCT
ijtc-1372	70	1	stakeholder	stakeholder	NOUN
ijtc-1372	70	2	theory	theory	NOUN
ijtc-1372	70	3	stakeholders	stakeholder	NOUN
ijtc-1372	70	4	are	be	AUX
ijtc-1372	70	5	"	"	PUNCT
ijtc-1372	70	6	any	any	DET
ijtc-1372	70	7	group	group	NOUN
ijtc-1372	70	8	or	or	CCONJ
ijtc-1372	70	9	individual	individual	NOUN
ijtc-1372	70	10	who	who	PRON
ijtc-1372	70	11	can	can	AUX
ijtc-1372	70	12	affect	affect	VERB
ijtc-1372	70	13	or	or	CCONJ
ijtc-1372	70	14	be	be	AUX
ijtc-1372	70	15	affected	affect	VERB
ijtc-1372	70	16	by	by	ADP
ijtc-1372	70	17	the	the	DET
ijtc-1372	70	18	achievement	achievement	NOUN
ijtc-1372	70	19	of	of	ADP
ijtc-1372	70	20	organizational	organizational	ADJ
ijtc-1372	70	21	goals	goal	NOUN
ijtc-1372	70	22	"	"	PUNCT
ijtc-1372	70	23	(	(	PUNCT
ijtc-1372	70	24	freeman	freeman	PROPN
ijtc-1372	70	25	et	et	PROPN
ijtc-1372	70	26	al	al	PROPN
ijtc-1372	70	27	.	.	PROPN
ijtc-1372	70	28	,	,	PUNCT
ijtc-1372	70	29	2010	2010	NUM
ijtc-1372	70	30	)	)	PUNCT
ijtc-1372	70	31	.	.	PUNCT
ijtc-1372	71	1	this	this	DET
ijtc-1372	71	2	concept	concept	NOUN
ijtc-1372	71	3	,	,	PUNCT
ijtc-1372	71	4	popularized	popularize	VERB
ijtc-1372	71	5	by	by	ADP
ijtc-1372	71	6	freeman	freeman	PROPN
ijtc-1372	71	7	,	,	PUNCT
ijtc-1372	71	8	explores	explore	VERB
ijtc-1372	71	9	the	the	DET
ijtc-1372	71	10	relationship	relationship	NOUN
ijtc-1372	71	11	between	between	ADP
ijtc-1372	71	12	individuals	individual	NOUN
ijtc-1372	71	13	and	and	CCONJ
ijtc-1372	71	14	other	other	ADJ
ijtc-1372	71	15	groups	group	NOUN
ijtc-1372	71	16	.	.	PUNCT
ijtc-1372	72	1	the	the	DET
ijtc-1372	72	2	banking	banking	NOUN
ijtc-1372	72	3	industry	industry	NOUN
ijtc-1372	72	4	's	's	PART
ijtc-1372	72	5	stakeholders	stakeholder	NOUN
ijtc-1372	72	6	are	be	AUX
ijtc-1372	72	7	management	management	NOUN
ijtc-1372	72	8	,	,	PUNCT
ijtc-1372	72	9	employees	employee	NOUN
ijtc-1372	72	10	,	,	PUNCT
ijtc-1372	72	11	customers	customer	NOUN
ijtc-1372	72	12	,	,	PUNCT
ijtc-1372	72	13	shareholders	shareholder	NOUN
ijtc-1372	72	14	,	,	PUNCT
ijtc-1372	72	15	government	government	NOUN
ijtc-1372	72	16	,	,	PUNCT
ijtc-1372	72	17	and	and	CCONJ
ijtc-1372	72	18	society	society	NOUN
ijtc-1372	72	19	.	.	PUNCT
ijtc-1372	73	1	for	for	ADP
ijtc-1372	73	2	this	this	DET
ijtc-1372	73	3	study	study	NOUN
ijtc-1372	73	4	,	,	PUNCT
ijtc-1372	73	5	the	the	DET
ijtc-1372	73	6	employees	employee	NOUN
ijtc-1372	73	7	,	,	PUNCT
ijtc-1372	73	8	society	society	NOUN
ijtc-1372	73	9	,	,	PUNCT
ijtc-1372	73	10	and	and	CCONJ
ijtc-1372	73	11	government	government	NOUN
ijtc-1372	73	12	stakeholders	stakeholder	NOUN
ijtc-1372	73	13	were	be	AUX
ijtc-1372	73	14	chosen	choose	VERB
ijtc-1372	73	15	for	for	ADP
ijtc-1372	73	16	further	further	ADJ
ijtc-1372	73	17	research	research	NOUN
ijtc-1372	73	18	.	.	PUNCT
ijtc-1372	74	1	stakeholder	stakeholder	NOUN
ijtc-1372	74	2	theory	theory	NOUN
ijtc-1372	74	3	assumes	assume	VERB
ijtc-1372	74	4	that	that	SCONJ
ijtc-1372	74	5	companies	company	NOUN
ijtc-1372	74	6	must	must	AUX
ijtc-1372	74	7	manage	manage	VERB
ijtc-1372	74	8	their	their	PRON
ijtc-1372	74	9	relationships	relationship	NOUN
ijtc-1372	74	10	with	with	ADP
ijtc-1372	74	11	stakeholders	stakeholder	NOUN
ijtc-1372	74	12	to	to	PART
ijtc-1372	74	13	survive	survive	VERB
ijtc-1372	74	14	.	.	PUNCT
ijtc-1372	75	1	companies	company	NOUN
ijtc-1372	75	2	should	should	AUX
ijtc-1372	75	3	not	not	PART
ijtc-1372	75	4	only	only	ADV
ijtc-1372	75	5	focus	focus	VERB
ijtc-1372	75	6	on	on	ADP
ijtc-1372	75	7	their	their	PRON
ijtc-1372	75	8	relationship	relationship	NOUN
ijtc-1372	75	9	with	with	ADP
ijtc-1372	75	10	customers	customer	NOUN
ijtc-1372	75	11	as	as	SCONJ
ijtc-1372	75	12	they	they	PRON
ijtc-1372	75	13	are	be	AUX
ijtc-1372	75	14	the	the	DET
ijtc-1372	75	15	main	main	ADJ
ijtc-1372	75	16	source	source	NOUN
ijtc-1372	75	17	of	of	ADP
ijtc-1372	75	18	revenue	revenue	NOUN
ijtc-1372	75	19	,	,	PUNCT
ijtc-1372	75	20	but	but	CCONJ
ijtc-1372	75	21	also	also	ADV
ijtc-1372	75	22	need	need	VERB
ijtc-1372	75	23	to	to	PART
ijtc-1372	75	24	consider	consider	VERB
ijtc-1372	75	25	their	their	PRON
ijtc-1372	75	26	relationship	relationship	NOUN
ijtc-1372	75	27	with	with	ADP
ijtc-1372	75	28	employees	employee	NOUN
ijtc-1372	75	29	and	and	CCONJ
ijtc-1372	75	30	the	the	DET
ijtc-1372	75	31	government	government	NOUN
ijtc-1372	75	32	.	.	PUNCT
ijtc-1372	76	1	companies	company	NOUN
ijtc-1372	76	2	must	must	AUX
ijtc-1372	76	3	identify	identify	VERB
ijtc-1372	76	4	and	and	CCONJ
ijtc-1372	76	5	provide	provide	VERB
ijtc-1372	76	6	appropriate	appropriate	ADJ
ijtc-1372	76	7	disclosures	disclosure	NOUN
ijtc-1372	76	8	since	since	SCONJ
ijtc-1372	76	9	each	each	DET
ijtc-1372	76	10	stakeholder	stakeholder	NOUN
ijtc-1372	76	11	has	have	VERB
ijtc-1372	76	12	objectives	objective	NOUN
ijtc-1372	76	13	and	and	CCONJ
ijtc-1372	76	14	needs	need	NOUN
ijtc-1372	76	15	.	.	PUNCT
ijtc-1372	77	1	in	in	ADP
ijtc-1372	77	2	addition	addition	NOUN
ijtc-1372	77	3	to	to	ADP
ijtc-1372	77	4	financial	financial	ADJ
ijtc-1372	77	5	reports	report	NOUN
ijtc-1372	77	6	,	,	PUNCT
ijtc-1372	77	7	stakeholders	stakeholder	NOUN
ijtc-1372	77	8	now	now	ADV
ijtc-1372	77	9	consider	consider	VERB
ijtc-1372	77	10	sustainability	sustainability	NOUN
ijtc-1372	77	11	reports	report	NOUN
ijtc-1372	77	12	essential	essential	ADJ
ijtc-1372	77	13	(	(	PUNCT
ijtc-1372	77	14	bradford	bradford	PROPN
ijtc-1372	77	15	et	et	PROPN
ijtc-1372	77	16	al	al	PROPN
ijtc-1372	77	17	.	.	PROPN
ijtc-1372	77	18	,	,	PUNCT
ijtc-1372	77	19	2014	2014	NUM
ijtc-1372	77	20	;	;	PUNCT
ijtc-1372	77	21	şahin	şahin	PROPN
ijtc-1372	77	22	&	&	CCONJ
ijtc-1372	77	23	çankaya	çankaya	PROPN
ijtc-1372	77	24	,	,	PUNCT
ijtc-1372	77	25	2020	2020	NUM
ijtc-1372	77	26	)	)	PUNCT
ijtc-1372	77	27	.	.	PUNCT
ijtc-1372	78	1	with	with	ADP
ijtc-1372	78	2	companies	company	NOUN
ijtc-1372	78	3	disclosing	disclose	VERB
ijtc-1372	78	4	economic	economic	ADJ
ijtc-1372	78	5	,	,	PUNCT
ijtc-1372	78	6	environmental	environmental	ADJ
ijtc-1372	78	7	,	,	PUNCT
ijtc-1372	78	8	and	and	CCONJ
ijtc-1372	78	9	social	social	ADJ
ijtc-1372	78	10	aspects	aspect	NOUN
ijtc-1372	78	11	in	in	ADP
ijtc-1372	78	12	sustainability	sustainability	NOUN
ijtc-1372	78	13	reports	report	NOUN
ijtc-1372	78	14	,	,	PUNCT
ijtc-1372	78	15	stakeholders	stakeholder	NOUN
ijtc-1372	78	16	can	can	AUX
ijtc-1372	78	17	use	use	VERB
ijtc-1372	78	18	the	the	DET
ijtc-1372	78	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	78	20	banking	banking	NOUN
ijtc-1372	78	21	on	on	ADP
ijtc-1372	78	22	transparency	transparency	NOUN
ijtc-1372	78	23	:	:	PUNCT
ijtc-1372	78	24	the	the	DET
ijtc-1372	78	25	role	role	NOUN
ijtc-1372	78	26	of	of	ADP
ijtc-1372	78	27	stakeholders	stakeholder	NOUN
ijtc-1372	78	28	pressure	pressure	NOUN
ijtc-1372	78	29	in	in	ADP
ijtc-1372	78	30	indonesian	indonesian	ADJ
ijtc-1372	78	31	sustainability	sustainability	NOUN
ijtc-1372	78	32	reporting	reporting	NOUN
ijtc-1372	78	33	renata	renata	PROPN
ijtc-1372	78	34	,	,	PUNCT
ijtc-1372	78	35	widianingsih	widianingsih	NOUN
ijtc-1372	78	36	,	,	PUNCT
ijtc-1372	78	37	and	and	CCONJ
ijtc-1372	78	38	kohardinata	kohardinata	VERB
ijtc-1372	78	39	4	4	NUM
ijtc-1372	78	40	|	|	ADV
ijtc-1372	78	41	ilomata	ilomata	PROPN
ijtc-1372	78	42	international	international	ADJ
ijtc-1372	78	43	journal	journal	NOUN
ijtc-1372	78	44	of	of	ADP
ijtc-1372	78	45	tax	tax	PROPN
ijtc-1372	78	46	&	&	CCONJ
ijtc-1372	78	47	accounting	accounting	PROPN
ijtc-1372	78	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	78	49	information	information	NOUN
ijtc-1372	78	50	as	as	ADP
ijtc-1372	78	51	a	a	DET
ijtc-1372	78	52	decision	decision	NOUN
ijtc-1372	78	53	-	-	PUNCT
ijtc-1372	78	54	making	make	VERB
ijtc-1372	78	55	tool	tool	NOUN
ijtc-1372	78	56	.	.	PUNCT
ijtc-1372	79	1	in	in	ADP
ijtc-1372	79	2	another	another	DET
ijtc-1372	79	3	sense	sense	NOUN
ijtc-1372	79	4	,	,	PUNCT
ijtc-1372	79	5	the	the	DET
ijtc-1372	79	6	company	company	NOUN
ijtc-1372	79	7	can	can	AUX
ijtc-1372	79	8	improve	improve	VERB
ijtc-1372	79	9	its	its	PRON
ijtc-1372	79	10	relationship	relationship	NOUN
ijtc-1372	79	11	with	with	ADP
ijtc-1372	79	12	stakeholders	stakeholder	NOUN
ijtc-1372	79	13	with	with	ADP
ijtc-1372	79	14	the	the	DET
ijtc-1372	79	15	sustainability	sustainability	NOUN
ijtc-1372	79	16	report	report	NOUN
ijtc-1372	79	17	.	.	PUNCT
ijtc-1372	80	1	employee	employee	NOUN
ijtc-1372	80	2	pressure	pressure	NOUN
ijtc-1372	80	3	and	and	CCONJ
ijtc-1372	80	4	the	the	DET
ijtc-1372	80	5	frequency	frequency	NOUN
ijtc-1372	80	6	of	of	ADP
ijtc-1372	80	7	sustainability	sustainability	NOUN
ijtc-1372	80	8	reporting	report	VERB
ijtc-1372	80	9	employee	employee	NOUN
ijtc-1372	80	10	pressure	pressure	NOUN
ijtc-1372	80	11	is	be	AUX
ijtc-1372	80	12	one	one	NUM
ijtc-1372	80	13	of	of	ADP
ijtc-1372	80	14	the	the	DET
ijtc-1372	80	15	results	result	NOUN
ijtc-1372	80	16	of	of	ADP
ijtc-1372	80	17	the	the	DET
ijtc-1372	80	18	employee	employee	NOUN
ijtc-1372	80	19	's	's	PART
ijtc-1372	80	20	role	role	NOUN
ijtc-1372	80	21	in	in	ADP
ijtc-1372	80	22	the	the	DET
ijtc-1372	80	23	company	company	NOUN
ijtc-1372	80	24	.	.	PUNCT
ijtc-1372	81	1	employees	employee	NOUN
ijtc-1372	81	2	are	be	AUX
ijtc-1372	81	3	also	also	ADV
ijtc-1372	81	4	among	among	ADP
ijtc-1372	81	5	the	the	DET
ijtc-1372	81	6	most	most	ADV
ijtc-1372	81	7	important	important	ADJ
ijtc-1372	81	8	stakeholders	stakeholder	NOUN
ijtc-1372	81	9	in	in	ADP
ijtc-1372	81	10	the	the	DET
ijtc-1372	81	11	company	company	NOUN
ijtc-1372	81	12	because	because	SCONJ
ijtc-1372	81	13	of	of	ADP
ijtc-1372	81	14	the	the	DET
ijtc-1372	81	15	company	company	NOUN
ijtc-1372	81	16	's	's	PART
ijtc-1372	81	17	responsibility	responsibility	NOUN
ijtc-1372	81	18	to	to	PART
ijtc-1372	81	19	fulfill	fulfill	VERB
ijtc-1372	81	20	the	the	DET
ijtc-1372	81	21	rights	right	NOUN
ijtc-1372	81	22	of	of	ADP
ijtc-1372	81	23	each	each	DET
ijtc-1372	81	24	employee	employee	NOUN
ijtc-1372	81	25	.	.	PUNCT
ijtc-1372	82	1	the	the	PRON
ijtc-1372	82	2	greater	great	ADJ
ijtc-1372	82	3	the	the	DET
ijtc-1372	82	4	number	number	NOUN
ijtc-1372	82	5	of	of	ADP
ijtc-1372	82	6	employees	employee	NOUN
ijtc-1372	82	7	in	in	ADP
ijtc-1372	82	8	a	a	DET
ijtc-1372	82	9	company	company	NOUN
ijtc-1372	82	10	,	,	PUNCT
ijtc-1372	82	11	the	the	PRON
ijtc-1372	82	12	higher	high	ADJ
ijtc-1372	82	13	the	the	DET
ijtc-1372	82	14	frequency	frequency	NOUN
ijtc-1372	82	15	of	of	ADP
ijtc-1372	82	16	sr	sr	PROPN
ijtc-1372	82	17	reporting	report	VERB
ijtc-1372	82	18	.	.	PUNCT
ijtc-1372	83	1	the	the	DET
ijtc-1372	83	2	research	research	NOUN
ijtc-1372	83	3	by	by	ADP
ijtc-1372	83	4	fernandez	fernandez	PROPN
ijtc-1372	83	5	-	-	PUNCT
ijtc-1372	83	6	feijoo	feijoo	NOUN
ijtc-1372	83	7	et	et	PROPN
ijtc-1372	83	8	al	al	PROPN
ijtc-1372	83	9	.	.	PROPN
ijtc-1372	83	10	(	(	PUNCT
ijtc-1372	83	11	2014	2014	NUM
ijtc-1372	83	12	)	)	PUNCT
ijtc-1372	83	13	also	also	ADV
ijtc-1372	83	14	,	,	PUNCT
ijtc-1372	83	15	the	the	PRON
ijtc-1372	83	16	greater	great	ADJ
ijtc-1372	83	17	the	the	DET
ijtc-1372	83	18	number	number	NOUN
ijtc-1372	83	19	of	of	ADP
ijtc-1372	83	20	employees	employee	NOUN
ijtc-1372	83	21	,	,	PUNCT
ijtc-1372	83	22	the	the	PRON
ijtc-1372	83	23	higher	high	ADJ
ijtc-1372	83	24	the	the	DET
ijtc-1372	83	25	level	level	NOUN
ijtc-1372	83	26	of	of	ADP
ijtc-1372	83	27	transparency	transparency	NOUN
ijtc-1372	83	28	they	they	PRON
ijtc-1372	83	29	need	need	VERB
ijtc-1372	83	30	.	.	PUNCT
ijtc-1372	84	1	alfaiz	alfaiz	PROPN
ijtc-1372	84	2	&	&	CCONJ
ijtc-1372	84	3	aryati	aryati	PROPN
ijtc-1372	84	4	(	(	PUNCT
ijtc-1372	84	5	2019	2019	NUM
ijtc-1372	84	6	)	)	PUNCT
ijtc-1372	84	7	and	and	CCONJ
ijtc-1372	84	8	yosua	yosua	PROPN
ijtc-1372	84	9	&	&	CCONJ
ijtc-1372	84	10	tundjung	tundjung	PROPN
ijtc-1372	84	11	(	(	PUNCT
ijtc-1372	84	12	2022	2022	NUM
ijtc-1372	84	13	)	)	PUNCT
ijtc-1372	85	1	their	their	PRON
ijtc-1372	85	2	research	research	NOUN
ijtc-1372	85	3	found	find	VERB
ijtc-1372	85	4	a	a	DET
ijtc-1372	85	5	positive	positive	ADJ
ijtc-1372	85	6	effect	effect	NOUN
ijtc-1372	85	7	of	of	ADP
ijtc-1372	85	8	employee	employee	NOUN
ijtc-1372	85	9	pressure	pressure	NOUN
ijtc-1372	85	10	on	on	ADP
ijtc-1372	85	11	a	a	DET
ijtc-1372	85	12	related	related	ADJ
ijtc-1372	85	13	aspect	aspect	NOUN
ijtc-1372	85	14	of	of	ADP
ijtc-1372	85	15	sustainability	sustainability	NOUN
ijtc-1372	85	16	:	:	PUNCT
ijtc-1372	85	17	report	report	VERB
ijtc-1372	85	18	quality	quality	NOUN
ijtc-1372	85	19	.	.	PUNCT
ijtc-1372	86	1	therefore	therefore	ADV
ijtc-1372	86	2	,	,	PUNCT
ijtc-1372	86	3	the	the	DET
ijtc-1372	86	4	following	follow	VERB
ijtc-1372	86	5	hypothesis	hypothesis	NOUN
ijtc-1372	86	6	is	be	AUX
ijtc-1372	86	7	obtained	obtain	VERB
ijtc-1372	86	8	:	:	PUNCT
ijtc-1372	86	9	h1	h1	NOUN
ijtc-1372	86	10	:	:	PUNCT
ijtc-1372	86	11	employee	employee	NOUN
ijtc-1372	86	12	pressure	pressure	NOUN
ijtc-1372	86	13	has	have	VERB
ijtc-1372	86	14	a	a	DET
ijtc-1372	86	15	significant	significant	ADJ
ijtc-1372	86	16	positive	positive	ADJ
ijtc-1372	86	17	effect	effect	NOUN
ijtc-1372	86	18	on	on	ADP
ijtc-1372	86	19	the	the	DET
ijtc-1372	86	20	frequency	frequency	NOUN
ijtc-1372	86	21	of	of	ADP
ijtc-1372	86	22	the	the	DET
ijtc-1372	86	23	sustainability	sustainability	NOUN
ijtc-1372	86	24	report	report	NOUN
ijtc-1372	86	25	.	.	PUNCT
ijtc-1372	87	1	government	government	NOUN
ijtc-1372	87	2	pressure	pressure	NOUN
ijtc-1372	87	3	and	and	CCONJ
ijtc-1372	87	4	the	the	DET
ijtc-1372	87	5	frequency	frequency	NOUN
ijtc-1372	87	6	of	of	ADP
ijtc-1372	87	7	sustainability	sustainability	NOUN
ijtc-1372	87	8	reporting	report	VERB
ijtc-1372	87	9	the	the	DET
ijtc-1372	87	10	government	government	NOUN
ijtc-1372	87	11	and	and	CCONJ
ijtc-1372	87	12	banking	banking	NOUN
ijtc-1372	87	13	companies	company	NOUN
ijtc-1372	87	14	have	have	VERB
ijtc-1372	87	15	a	a	DET
ijtc-1372	87	16	very	very	ADV
ijtc-1372	87	17	close	close	ADJ
ijtc-1372	87	18	relationship	relationship	NOUN
ijtc-1372	87	19	.	.	PUNCT
ijtc-1372	88	1	banking	banking	NOUN
ijtc-1372	88	2	companies	company	NOUN
ijtc-1372	88	3	need	need	VERB
ijtc-1372	88	4	to	to	PART
ijtc-1372	88	5	comply	comply	VERB
ijtc-1372	88	6	with	with	ADP
ijtc-1372	88	7	government	government	NOUN
ijtc-1372	88	8	regulations	regulation	NOUN
ijtc-1372	88	9	.	.	PUNCT
ijtc-1372	89	1	at	at	ADP
ijtc-1372	89	2	the	the	DET
ijtc-1372	89	3	same	same	ADJ
ijtc-1372	89	4	time	time	NOUN
ijtc-1372	89	5	,	,	PUNCT
ijtc-1372	89	6	the	the	DET
ijtc-1372	89	7	government	government	NOUN
ijtc-1372	89	8	also	also	ADV
ijtc-1372	89	9	needs	need	VERB
ijtc-1372	89	10	banks	bank	NOUN
ijtc-1372	89	11	as	as	ADP
ijtc-1372	89	12	a	a	DET
ijtc-1372	89	13	medium	medium	NOUN
ijtc-1372	89	14	for	for	ADP
ijtc-1372	89	15	extending	extend	VERB
ijtc-1372	89	16	credit	credit	NOUN
ijtc-1372	89	17	to	to	ADP
ijtc-1372	89	18	the	the	DET
ijtc-1372	89	19	community	community	NOUN
ijtc-1372	89	20	for	for	ADP
ijtc-1372	89	21	economic	economic	ADJ
ijtc-1372	89	22	development	development	NOUN
ijtc-1372	89	23	.	.	PUNCT
ijtc-1372	90	1	if	if	SCONJ
ijtc-1372	90	2	the	the	DET
ijtc-1372	90	3	pressure	pressure	NOUN
ijtc-1372	90	4	exerted	exert	VERB
ijtc-1372	90	5	by	by	ADP
ijtc-1372	90	6	the	the	DET
ijtc-1372	90	7	government	government	NOUN
ijtc-1372	90	8	on	on	ADP
ijtc-1372	90	9	bank	bank	NOUN
ijtc-1372	90	10	companies	company	NOUN
ijtc-1372	90	11	is	be	AUX
ijtc-1372	90	12	higher	high	ADJ
ijtc-1372	90	13	,	,	PUNCT
ijtc-1372	90	14	companies	company	NOUN
ijtc-1372	90	15	will	will	AUX
ijtc-1372	90	16	be	be	AUX
ijtc-1372	90	17	more	more	ADV
ijtc-1372	90	18	compelled	compel	VERB
ijtc-1372	90	19	to	to	PART
ijtc-1372	90	20	disclose	disclose	VERB
ijtc-1372	90	21	transparent	transparent	ADJ
ijtc-1372	90	22	sustainability	sustainability	NOUN
ijtc-1372	90	23	reports	report	NOUN
ijtc-1372	90	24	,	,	PUNCT
ijtc-1372	90	25	especially	especially	ADV
ijtc-1372	90	26	regarding	regard	VERB
ijtc-1372	90	27	their	their	PRON
ijtc-1372	90	28	social	social	ADJ
ijtc-1372	90	29	responsibility	responsibility	NOUN
ijtc-1372	90	30	initiatives	initiative	NOUN
ijtc-1372	90	31	(	(	PUNCT
ijtc-1372	90	32	qisthi	qisthi	PROPN
ijtc-1372	90	33	&	&	CCONJ
ijtc-1372	90	34	fitri	fitri	PROPN
ijtc-1372	90	35	,	,	PUNCT
ijtc-1372	90	36	2021	2021	NUM
ijtc-1372	90	37	)	)	PUNCT
ijtc-1372	90	38	.	.	PUNCT
ijtc-1372	91	1	furthermore	furthermore	ADV
ijtc-1372	91	2	,	,	PUNCT
ijtc-1372	91	3	nugrahani	nugrahani	PROPN
ijtc-1372	91	4	et	et	PROPN
ijtc-1372	91	5	al	al	PROPN
ijtc-1372	91	6	.	.	PROPN
ijtc-1372	91	7	(	(	PUNCT
ijtc-1372	91	8	2022	2022	NUM
ijtc-1372	91	9	)	)	PUNCT
ijtc-1372	91	10	examined	examine	VERB
ijtc-1372	91	11	the	the	DET
ijtc-1372	91	12	same	same	ADJ
ijtc-1372	91	13	variable	variable	NOUN
ijtc-1372	91	14	,	,	PUNCT
ijtc-1372	91	15	and	and	CCONJ
ijtc-1372	91	16	the	the	DET
ijtc-1372	91	17	results	result	NOUN
ijtc-1372	91	18	showed	show	VERB
ijtc-1372	91	19	that	that	SCONJ
ijtc-1372	91	20	government	government	NOUN
ijtc-1372	91	21	pressure	pressure	NOUN
ijtc-1372	91	22	significantly	significantly	ADV
ijtc-1372	91	23	positively	positively	ADV
ijtc-1372	91	24	affected	affect	VERB
ijtc-1372	91	25	the	the	DET
ijtc-1372	91	26	frequency	frequency	NOUN
ijtc-1372	91	27	of	of	ADP
ijtc-1372	91	28	sr	sr	PROPN
ijtc-1372	91	29	reporting	report	VERB
ijtc-1372	91	30	.	.	PUNCT
ijtc-1372	92	1	therefore	therefore	ADV
ijtc-1372	92	2	,	,	PUNCT
ijtc-1372	92	3	the	the	DET
ijtc-1372	92	4	following	follow	VERB
ijtc-1372	92	5	hypothesis	hypothesis	NOUN
ijtc-1372	92	6	is	be	AUX
ijtc-1372	92	7	obtained	obtain	VERB
ijtc-1372	92	8	:	:	PUNCT
ijtc-1372	92	9	h2	h2	NOUN
ijtc-1372	92	10	:	:	PUNCT
ijtc-1372	92	11	government	government	NOUN
ijtc-1372	92	12	pressure	pressure	NOUN
ijtc-1372	92	13	has	have	VERB
ijtc-1372	92	14	a	a	DET
ijtc-1372	92	15	significant	significant	ADJ
ijtc-1372	92	16	positive	positive	ADJ
ijtc-1372	92	17	effect	effect	NOUN
ijtc-1372	92	18	on	on	ADP
ijtc-1372	92	19	the	the	DET
ijtc-1372	92	20	frequency	frequency	NOUN
ijtc-1372	92	21	of	of	ADP
ijtc-1372	92	22	the	the	DET
ijtc-1372	92	23	sustainability	sustainability	NOUN
ijtc-1372	92	24	report	report	NOUN
ijtc-1372	92	25	.	.	PUNCT
ijtc-1372	93	1	public	public	ADJ
ijtc-1372	93	2	pressure	pressure	NOUN
ijtc-1372	93	3	and	and	CCONJ
ijtc-1372	93	4	the	the	DET
ijtc-1372	93	5	frequency	frequency	NOUN
ijtc-1372	93	6	of	of	ADP
ijtc-1372	93	7	sustainability	sustainability	NOUN
ijtc-1372	93	8	reporting	report	VERB
ijtc-1372	93	9	public	public	ADJ
ijtc-1372	93	10	ownership	ownership	NOUN
ijtc-1372	93	11	in	in	ADP
ijtc-1372	93	12	consumer	consumer	NOUN
ijtc-1372	93	13	-	-	PUNCT
ijtc-1372	93	14	proximity	proximity	NOUN
ijtc-1372	93	15	industries	industry	NOUN
ijtc-1372	93	16	,	,	PUNCT
ijtc-1372	93	17	like	like	ADP
ijtc-1372	93	18	banking	banking	NOUN
ijtc-1372	93	19	,	,	PUNCT
ijtc-1372	93	20	acts	act	VERB
ijtc-1372	93	21	as	as	ADP
ijtc-1372	93	22	a	a	DET
ijtc-1372	93	23	pressure	pressure	NOUN
ijtc-1372	93	24	gauge	gauge	NOUN
ijtc-1372	93	25	for	for	ADP
ijtc-1372	93	26	sustainability	sustainability	NOUN
ijtc-1372	93	27	reporting	reporting	NOUN
ijtc-1372	93	28	.	.	PUNCT
ijtc-1372	94	1	research	research	NOUN
ijtc-1372	94	2	shows	show	VERB
ijtc-1372	94	3	a	a	DET
ijtc-1372	94	4	positive	positive	ADJ
ijtc-1372	94	5	correlation	correlation	NOUN
ijtc-1372	94	6	between	between	ADP
ijtc-1372	94	7	consumer	consumer	NOUN
ijtc-1372	94	8	-	-	PUNCT
ijtc-1372	94	9	proximity	proximity	NOUN
ijtc-1372	94	10	industries	industry	NOUN
ijtc-1372	94	11	and	and	CCONJ
ijtc-1372	94	12	the	the	DET
ijtc-1372	94	13	quality	quality	NOUN
ijtc-1372	94	14	of	of	ADP
ijtc-1372	94	15	sustainability	sustainability	NOUN
ijtc-1372	94	16	reports	report	NOUN
ijtc-1372	94	17	(	(	PUNCT
ijtc-1372	94	18	branco	branco	PROPN
ijtc-1372	94	19	&	&	CCONJ
ijtc-1372	94	20	rodrigues	rodrigues	PROPN
ijtc-1372	94	21	,	,	PUNCT
ijtc-1372	94	22	2008	2008	NUM
ijtc-1372	94	23	;	;	PUNCT
ijtc-1372	94	24	fernandez	fernandez	NOUN
ijtc-1372	94	25	-	-	PUNCT
ijtc-1372	94	26	feijoo	feijoo	NOUN
ijtc-1372	94	27	et	et	PROPN
ijtc-1372	94	28	al	al	PROPN
ijtc-1372	94	29	.	.	PROPN
ijtc-1372	94	30	,	,	PUNCT
ijtc-1372	94	31	2014	2014	NUM
ijtc-1372	94	32	)	)	PUNCT
ijtc-1372	94	33	.	.	PUNCT
ijtc-1372	95	1	consumers	consumer	NOUN
ijtc-1372	95	2	increasingly	increasingly	ADV
ijtc-1372	95	3	assess	assess	VERB
ijtc-1372	95	4	a	a	DET
ijtc-1372	95	5	company	company	NOUN
ijtc-1372	95	6	's	's	PART
ijtc-1372	95	7	environmental	environmental	ADJ
ijtc-1372	95	8	impact	impact	NOUN
ijtc-1372	95	9	,	,	PUNCT
ijtc-1372	95	10	labor	labor	NOUN
ijtc-1372	95	11	practices	practice	NOUN
ijtc-1372	95	12	,	,	PUNCT
ijtc-1372	95	13	and	and	CCONJ
ijtc-1372	95	14	other	other	ADJ
ijtc-1372	95	15	sustainability	sustainability	NOUN
ijtc-1372	95	16	factors	factor	NOUN
ijtc-1372	95	17	(	(	PUNCT
ijtc-1372	95	18	sriningsih	sriningsih	NOUN
ijtc-1372	95	19	&	&	CCONJ
ijtc-1372	95	20	wahyuningrum	wahyuningrum	NOUN
ijtc-1372	95	21	,	,	PUNCT
ijtc-1372	95	22	2022	2022	NUM
ijtc-1372	95	23	)	)	PUNCT
ijtc-1372	95	24	.	.	PUNCT
ijtc-1372	96	1	banks	bank	NOUN
ijtc-1372	96	2	,	,	PUNCT
ijtc-1372	96	3	reliant	reliant	ADJ
ijtc-1372	96	4	on	on	ADP
ijtc-1372	96	5	public	public	ADJ
ijtc-1372	96	6	trust	trust	NOUN
ijtc-1372	96	7	for	for	ADP
ijtc-1372	96	8	deposits	deposit	NOUN
ijtc-1372	96	9	and	and	CCONJ
ijtc-1372	96	10	loans	loan	NOUN
ijtc-1372	96	11	,	,	PUNCT
ijtc-1372	96	12	are	be	AUX
ijtc-1372	96	13	particularly	particularly	ADV
ijtc-1372	96	14	sensitive	sensitive	ADJ
ijtc-1372	96	15	to	to	ADP
ijtc-1372	96	16	this	this	DET
ijtc-1372	96	17	heightened	heighten	VERB
ijtc-1372	96	18	scrutiny	scrutiny	NOUN
ijtc-1372	96	19	.	.	PUNCT
ijtc-1372	97	1	disclosing	disclose	VERB
ijtc-1372	97	2	sustainability	sustainability	NOUN
ijtc-1372	97	3	efforts	effort	NOUN
ijtc-1372	97	4	becomes	become	VERB
ijtc-1372	97	5	a	a	DET
ijtc-1372	97	6	way	way	NOUN
ijtc-1372	97	7	to	to	PART
ijtc-1372	97	8	enhance	enhance	VERB
ijtc-1372	97	9	brand	brand	NOUN
ijtc-1372	97	10	reputation	reputation	NOUN
ijtc-1372	97	11	and	and	CCONJ
ijtc-1372	97	12	meet	meet	VERB
ijtc-1372	97	13	public	public	ADJ
ijtc-1372	97	14	demand	demand	NOUN
ijtc-1372	97	15	for	for	ADP
ijtc-1372	97	16	transparency	transparency	NOUN
ijtc-1372	97	17	(	(	PUNCT
ijtc-1372	97	18	anisa	anisa	NOUN
ijtc-1372	97	19	,	,	PUNCT
ijtc-1372	97	20	2012	2012	NUM
ijtc-1372	97	21	)	)	PUNCT
ijtc-1372	97	22	.	.	PUNCT
ijtc-1372	98	1	therefore	therefore	ADV
ijtc-1372	98	2	,	,	PUNCT
ijtc-1372	98	3	the	the	DET
ijtc-1372	98	4	extent	extent	NOUN
ijtc-1372	98	5	of	of	ADP
ijtc-1372	98	6	public	public	ADJ
ijtc-1372	98	7	shareholding	shareholding	NOUN
ijtc-1372	98	8	reflects	reflect	VERB
ijtc-1372	98	9	the	the	DET
ijtc-1372	98	10	public	public	NOUN
ijtc-1372	98	11	's	's	PART
ijtc-1372	98	12	desire	desire	NOUN
ijtc-1372	98	13	for	for	ADP
ijtc-1372	98	14	detailed	detailed	ADJ
ijtc-1372	98	15	information	information	NOUN
ijtc-1372	98	16	on	on	ADP
ijtc-1372	98	17	corporate	corporate	ADJ
ijtc-1372	98	18	social	social	ADJ
ijtc-1372	98	19	responsibility	responsibility	NOUN
ijtc-1372	98	20	.	.	PUNCT
ijtc-1372	99	1	thus	thus	ADV
ijtc-1372	99	2	,	,	PUNCT
ijtc-1372	99	3	the	the	DET
ijtc-1372	99	4	following	follow	VERB
ijtc-1372	99	5	hypothesis	hypothesis	NOUN
ijtc-1372	99	6	is	be	AUX
ijtc-1372	99	7	obtained	obtain	VERB
ijtc-1372	99	8	:	:	PUNCT
ijtc-1372	99	9	h3	h3	NOUN
ijtc-1372	99	10	:	:	PUNCT
ijtc-1372	99	11	public	public	ADJ
ijtc-1372	99	12	pressure	pressure	NOUN
ijtc-1372	99	13	has	have	VERB
ijtc-1372	99	14	a	a	DET
ijtc-1372	99	15	significant	significant	ADJ
ijtc-1372	99	16	positive	positive	ADJ
ijtc-1372	99	17	effect	effect	NOUN
ijtc-1372	99	18	on	on	ADP
ijtc-1372	99	19	the	the	DET
ijtc-1372	99	20	frequency	frequency	NOUN
ijtc-1372	99	21	of	of	ADP
ijtc-1372	99	22	the	the	DET
ijtc-1372	99	23	sustainability	sustainability	NOUN
ijtc-1372	99	24	report	report	NOUN
ijtc-1372	99	25	.	.	PUNCT
ijtc-1372	100	1	employee	employee	NOUN
ijtc-1372	100	2	pressure	pressure	NOUN
ijtc-1372	100	3	and	and	CCONJ
ijtc-1372	100	4	sustainability	sustainability	NOUN
ijtc-1372	100	5	report	report	NOUN
ijtc-1372	100	6	assurance	assurance	NOUN
ijtc-1372	100	7	to	to	PART
ijtc-1372	100	8	maintain	maintain	VERB
ijtc-1372	100	9	the	the	DET
ijtc-1372	100	10	transparency	transparency	NOUN
ijtc-1372	100	11	of	of	ADP
ijtc-1372	100	12	sustainability	sustainability	NOUN
ijtc-1372	100	13	reports	report	NOUN
ijtc-1372	100	14	,	,	PUNCT
ijtc-1372	100	15	employees	employee	NOUN
ijtc-1372	100	16	,	,	PUNCT
ijtc-1372	100	17	as	as	ADP
ijtc-1372	100	18	internal	internal	ADJ
ijtc-1372	100	19	stakeholders	stakeholder	NOUN
ijtc-1372	100	20	of	of	ADP
ijtc-1372	100	21	the	the	DET
ijtc-1372	100	22	company	company	NOUN
ijtc-1372	100	23	,	,	PUNCT
ijtc-1372	100	24	also	also	ADV
ijtc-1372	100	25	expect	expect	VERB
ijtc-1372	100	26	the	the	DET
ijtc-1372	100	27	involvement	involvement	NOUN
ijtc-1372	100	28	of	of	ADP
ijtc-1372	100	29	an	an	DET
ijtc-1372	100	30	external	external	ADJ
ijtc-1372	100	31	party	party	NOUN
ijtc-1372	100	32	.	.	PUNCT
ijtc-1372	101	1	a	a	DET
ijtc-1372	101	2	study	study	NOUN
ijtc-1372	101	3	conducted	conduct	VERB
ijtc-1372	101	4	by	by	ADP
ijtc-1372	101	5	fernandez	fernandez	PROPN
ijtc-1372	101	6	-	-	PUNCT
ijtc-1372	101	7	feijoo	feijoo	NOUN
ijtc-1372	101	8	et	et	PROPN
ijtc-1372	101	9	al	al	PROPN
ijtc-1372	101	10	.	.	PROPN
ijtc-1372	102	1	(	(	PUNCT
ijtc-1372	102	2	2014	2014	NUM
ijtc-1372	102	3	)	)	PUNCT
ijtc-1372	102	4	states	state	VERB
ijtc-1372	102	5	that	that	SCONJ
ijtc-1372	102	6	pressure	pressure	NOUN
ijtc-1372	102	7	from	from	ADP
ijtc-1372	102	8	stakeholder	stakeholder	NOUN
ijtc-1372	102	9	groups	group	NOUN
ijtc-1372	102	10	,	,	PUNCT
ijtc-1372	102	11	including	include	VERB
ijtc-1372	102	12	employees	employee	NOUN
ijtc-1372	102	13	,	,	PUNCT
ijtc-1372	102	14	can	can	AUX
ijtc-1372	102	15	affect	affect	VERB
ijtc-1372	102	16	the	the	DET
ijtc-1372	102	17	level	level	NOUN
ijtc-1372	102	18	of	of	ADP
ijtc-1372	102	19	transparency	transparency	NOUN
ijtc-1372	102	20	of	of	ADP
ijtc-1372	102	21	sustainability	sustainability	NOUN
ijtc-1372	102	22	reports	report	NOUN
ijtc-1372	102	23	.	.	PUNCT
ijtc-1372	103	1	the	the	PRON
ijtc-1372	103	2	higher	high	ADJ
ijtc-1372	103	3	the	the	DET
ijtc-1372	103	4	number	number	NOUN
ijtc-1372	103	5	of	of	ADP
ijtc-1372	103	6	employees	employee	NOUN
ijtc-1372	103	7	in	in	ADP
ijtc-1372	103	8	the	the	DET
ijtc-1372	103	9	company	company	NOUN
ijtc-1372	103	10	,	,	PUNCT
ijtc-1372	103	11	the	the	PRON
ijtc-1372	103	12	higher	high	ADJ
ijtc-1372	103	13	the	the	DET
ijtc-1372	103	14	need	need	NOUN
ijtc-1372	103	15	for	for	ADP
ijtc-1372	103	16	guarantors	guarantor	NOUN
ijtc-1372	103	17	who	who	PRON
ijtc-1372	103	18	can	can	AUX
ijtc-1372	103	19	verify	verify	VERB
ijtc-1372	103	20	the	the	DET
ijtc-1372	103	21	information	information	NOUN
ijtc-1372	103	22	presented	present	VERB
ijtc-1372	103	23	in	in	ADP
ijtc-1372	103	24	the	the	DET
ijtc-1372	103	25	sustainability	sustainability	NOUN
ijtc-1372	103	26	report	report	NOUN
ijtc-1372	103	27	,	,	PUNCT
ijtc-1372	103	28	especially	especially	ADV
ijtc-1372	103	29	in	in	ADP
ijtc-1372	103	30	the	the	DET
ijtc-1372	103	31	manpower	manpower	NOUN
ijtc-1372	103	32	aspect	aspect	NOUN
ijtc-1372	103	33	.	.	PUNCT
ijtc-1372	104	1	previous	previous	ADJ
ijtc-1372	104	2	research	research	NOUN
ijtc-1372	104	3	also	also	ADV
ijtc-1372	104	4	showed	show	VERB
ijtc-1372	104	5	a	a	DET
ijtc-1372	104	6	significant	significant	ADJ
ijtc-1372	104	7	positive	positive	ADJ
ijtc-1372	104	8	effect	effect	NOUN
ijtc-1372	104	9	of	of	ADP
ijtc-1372	104	10	employee	employee	NOUN
ijtc-1372	104	11	pressure	pressure	NOUN
ijtc-1372	104	12	on	on	ADP
ijtc-1372	104	13	the	the	DET
ijtc-1372	104	14	quality	quality	NOUN
ijtc-1372	104	15	of	of	ADP
ijtc-1372	104	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	104	17	banking	banking	NOUN
ijtc-1372	104	18	on	on	ADP
ijtc-1372	104	19	transparency	transparency	NOUN
ijtc-1372	104	20	:	:	PUNCT
ijtc-1372	104	21	the	the	DET
ijtc-1372	104	22	role	role	NOUN
ijtc-1372	104	23	of	of	ADP
ijtc-1372	104	24	stakeholders	stakeholder	NOUN
ijtc-1372	104	25	pressure	pressure	NOUN
ijtc-1372	104	26	in	in	ADP
ijtc-1372	104	27	indonesian	indonesian	ADJ
ijtc-1372	104	28	sustainability	sustainability	NOUN
ijtc-1372	104	29	reporting	reporting	NOUN
ijtc-1372	104	30	renata	renata	PROPN
ijtc-1372	104	31	,	,	PUNCT
ijtc-1372	104	32	widianingsih	widianingsih	NOUN
ijtc-1372	104	33	,	,	PUNCT
ijtc-1372	104	34	and	and	CCONJ
ijtc-1372	104	35	kohardinata	kohardinata	VERB
ijtc-1372	104	36	5	5	NUM
ijtc-1372	104	37	|	|	ADV
ijtc-1372	104	38	ilomata	ilomata	PROPN
ijtc-1372	104	39	international	international	ADJ
ijtc-1372	104	40	journal	journal	NOUN
ijtc-1372	104	41	of	of	ADP
ijtc-1372	104	42	tax	tax	PROPN
ijtc-1372	104	43	&	&	CCONJ
ijtc-1372	104	44	accounting	account	VERB
ijtc-1372	104	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	104	46	sustainability	sustainability	NOUN
ijtc-1372	104	47	reports	report	NOUN
ijtc-1372	104	48	(	(	PUNCT
ijtc-1372	104	49	alfaiz	alfaiz	PROPN
ijtc-1372	104	50	&	&	CCONJ
ijtc-1372	104	51	aryati	aryati	PROPN
ijtc-1372	104	52	,	,	PUNCT
ijtc-1372	104	53	2019	2019	NUM
ijtc-1372	104	54	;	;	PUNCT
ijtc-1372	104	55	yosua	yosua	PROPN
ijtc-1372	104	56	&	&	CCONJ
ijtc-1372	104	57	tundjung	tundjung	PROPN
ijtc-1372	104	58	,	,	PUNCT
ijtc-1372	104	59	2022	2022	NUM
ijtc-1372	104	60	)	)	PUNCT
ijtc-1372	104	61	.	.	PUNCT
ijtc-1372	105	1	therefore	therefore	ADV
ijtc-1372	105	2	,	,	PUNCT
ijtc-1372	105	3	the	the	DET
ijtc-1372	105	4	following	follow	VERB
ijtc-1372	105	5	hypothesis	hypothesis	NOUN
ijtc-1372	105	6	is	be	AUX
ijtc-1372	105	7	obtained	obtain	VERB
ijtc-1372	105	8	:	:	PUNCT
ijtc-1372	105	9	h4	h4	NOUN
ijtc-1372	105	10	:	:	PUNCT
ijtc-1372	105	11	employee	employee	NOUN
ijtc-1372	105	12	pressure	pressure	NOUN
ijtc-1372	105	13	has	have	VERB
ijtc-1372	105	14	a	a	DET
ijtc-1372	105	15	significant	significant	ADJ
ijtc-1372	105	16	positive	positive	ADJ
ijtc-1372	105	17	effect	effect	NOUN
ijtc-1372	105	18	on	on	ADP
ijtc-1372	105	19	the	the	DET
ijtc-1372	105	20	assurance	assurance	NOUN
ijtc-1372	105	21	of	of	ADP
ijtc-1372	105	22	the	the	DET
ijtc-1372	105	23	sustainability	sustainability	NOUN
ijtc-1372	105	24	report	report	NOUN
ijtc-1372	105	25	.	.	PUNCT
ijtc-1372	106	1	government	government	NOUN
ijtc-1372	106	2	pressure	pressure	NOUN
ijtc-1372	106	3	and	and	CCONJ
ijtc-1372	106	4	sustainability	sustainability	NOUN
ijtc-1372	106	5	report	report	NOUN
ijtc-1372	106	6	assurance	assurance	VERB
ijtc-1372	106	7	the	the	DET
ijtc-1372	106	8	proportion	proportion	NOUN
ijtc-1372	106	9	of	of	ADP
ijtc-1372	106	10	government	government	NOUN
ijtc-1372	106	11	ownership	ownership	NOUN
ijtc-1372	106	12	shares	share	NOUN
ijtc-1372	106	13	in	in	ADP
ijtc-1372	106	14	the	the	DET
ijtc-1372	106	15	company	company	NOUN
ijtc-1372	106	16	characterises	characterise	VERB
ijtc-1372	106	17	government	government	NOUN
ijtc-1372	106	18	ownership	ownership	NOUN
ijtc-1372	106	19	.	.	PUNCT
ijtc-1372	107	1	government	government	NOUN
ijtc-1372	107	2	pressure	pressure	NOUN
ijtc-1372	107	3	significantly	significantly	ADV
ijtc-1372	107	4	shapes	shape	VERB
ijtc-1372	107	5	sustainability	sustainability	NOUN
ijtc-1372	107	6	report	report	NOUN
ijtc-1372	107	7	assurance	assurance	NOUN
ijtc-1372	107	8	.	.	PUNCT
ijtc-1372	108	1	it	it	PRON
ijtc-1372	108	2	dictates	dictate	VERB
ijtc-1372	108	3	regulatory	regulatory	ADJ
ijtc-1372	108	4	mandates	mandate	NOUN
ijtc-1372	108	5	,	,	PUNCT
ijtc-1372	108	6	compliance	compliance	NOUN
ijtc-1372	108	7	needs	need	NOUN
ijtc-1372	108	8	,	,	PUNCT
ijtc-1372	108	9	and	and	CCONJ
ijtc-1372	108	10	stakeholder	stakeholder	NOUN
ijtc-1372	108	11	expectations	expectation	NOUN
ijtc-1372	108	12	(	(	PUNCT
ijtc-1372	108	13	westergren	westergren	PROPN
ijtc-1372	108	14	&	&	CCONJ
ijtc-1372	108	15	hasselgren	hasselgren	PROPN
ijtc-1372	108	16	,	,	PUNCT
ijtc-1372	108	17	2020	2020	NUM
ijtc-1372	108	18	)	)	PUNCT
ijtc-1372	108	19	.	.	PUNCT
ijtc-1372	109	1	this	this	PRON
ijtc-1372	109	2	,	,	PUNCT
ijtc-1372	109	3	in	in	ADP
ijtc-1372	109	4	turn	turn	NOUN
ijtc-1372	109	5	,	,	PUNCT
ijtc-1372	109	6	drives	drive	VERB
ijtc-1372	109	7	companies	company	NOUN
ijtc-1372	109	8	towards	towards	ADP
ijtc-1372	109	9	transparent	transparent	ADJ
ijtc-1372	109	10	sustainability	sustainability	NOUN
ijtc-1372	109	11	reporting	reporting	NOUN
ijtc-1372	109	12	with	with	ADP
ijtc-1372	109	13	external	external	ADJ
ijtc-1372	109	14	assurance	assurance	NOUN
ijtc-1372	109	15	,	,	PUNCT
ijtc-1372	109	16	enhancing	enhance	VERB
ijtc-1372	109	17	the	the	DET
ijtc-1372	109	18	overall	overall	ADJ
ijtc-1372	109	19	credibility	credibility	NOUN
ijtc-1372	109	20	of	of	ADP
ijtc-1372	109	21	the	the	DET
ijtc-1372	109	22	practice	practice	NOUN
ijtc-1372	109	23	.	.	PUNCT
ijtc-1372	110	1	the	the	PRON
ijtc-1372	110	2	higher	high	ADJ
ijtc-1372	110	3	the	the	DET
ijtc-1372	110	4	government	government	NOUN
ijtc-1372	110	5	ownership	ownership	NOUN
ijtc-1372	110	6	in	in	ADP
ijtc-1372	110	7	a	a	DET
ijtc-1372	110	8	company	company	NOUN
ijtc-1372	110	9	,	,	PUNCT
ijtc-1372	110	10	the	the	PRON
ijtc-1372	110	11	higher	high	ADJ
ijtc-1372	110	12	the	the	DET
ijtc-1372	110	13	potential	potential	NOUN
ijtc-1372	110	14	for	for	SCONJ
ijtc-1372	110	15	companies	company	NOUN
ijtc-1372	110	16	to	to	PART
ijtc-1372	110	17	use	use	VERB
ijtc-1372	110	18	assurance	assurance	NOUN
ijtc-1372	110	19	as	as	ADP
ijtc-1372	110	20	a	a	DET
ijtc-1372	110	21	form	form	NOUN
ijtc-1372	110	22	of	of	ADP
ijtc-1372	110	23	transparency	transparency	NOUN
ijtc-1372	110	24	.	.	PUNCT
ijtc-1372	111	1	eryadi	eryadi	NOUN
ijtc-1372	111	2	et	et	PROPN
ijtc-1372	111	3	al	al	PROPN
ijtc-1372	111	4	.	.	PROPN
ijtc-1372	112	1	(	(	PUNCT
ijtc-1372	112	2	2021	2021	NUM
ijtc-1372	112	3	)	)	PUNCT
ijtc-1372	112	4	found	find	VERB
ijtc-1372	112	5	that	that	SCONJ
ijtc-1372	112	6	government	government	NOUN
ijtc-1372	112	7	pressure	pressure	NOUN
ijtc-1372	112	8	has	have	VERB
ijtc-1372	112	9	a	a	DET
ijtc-1372	112	10	significant	significant	ADJ
ijtc-1372	112	11	effect	effect	NOUN
ijtc-1372	112	12	on	on	ADP
ijtc-1372	112	13	sr	sr	PROPN
ijtc-1372	112	14	assurance	assurance	PROPN
ijtc-1372	112	15	.	.	PUNCT
ijtc-1372	113	1	therefore	therefore	ADV
ijtc-1372	113	2	,	,	PUNCT
ijtc-1372	113	3	the	the	DET
ijtc-1372	113	4	following	follow	VERB
ijtc-1372	113	5	hypothesis	hypothesis	NOUN
ijtc-1372	113	6	is	be	AUX
ijtc-1372	113	7	obtained	obtain	VERB
ijtc-1372	113	8	:	:	PUNCT
ijtc-1372	113	9	h5	h5	NOUN
ijtc-1372	113	10	:	:	PUNCT
ijtc-1372	113	11	government	government	NOUN
ijtc-1372	113	12	pressure	pressure	NOUN
ijtc-1372	113	13	has	have	VERB
ijtc-1372	113	14	a	a	DET
ijtc-1372	113	15	significant	significant	ADJ
ijtc-1372	113	16	positive	positive	ADJ
ijtc-1372	113	17	effect	effect	NOUN
ijtc-1372	113	18	on	on	ADP
ijtc-1372	113	19	the	the	DET
ijtc-1372	113	20	assurance	assurance	NOUN
ijtc-1372	113	21	of	of	ADP
ijtc-1372	113	22	the	the	DET
ijtc-1372	113	23	sustainability	sustainability	NOUN
ijtc-1372	113	24	report	report	NOUN
ijtc-1372	113	25	.	.	PUNCT
ijtc-1372	114	1	public	public	ADJ
ijtc-1372	114	2	pressure	pressure	NOUN
ijtc-1372	114	3	and	and	CCONJ
ijtc-1372	114	4	sustainability	sustainability	NOUN
ijtc-1372	114	5	report	report	NOUN
ijtc-1372	114	6	assurance	assurance	NOUN
ijtc-1372	114	7	sustainability	sustainability	NOUN
ijtc-1372	114	8	reporting	reporting	NOUN
ijtc-1372	114	9	is	be	AUX
ijtc-1372	114	10	no	no	ADV
ijtc-1372	114	11	longer	long	ADV
ijtc-1372	114	12	sufficient	sufficient	ADJ
ijtc-1372	114	13	;	;	PUNCT
ijtc-1372	114	14	reports	report	NOUN
ijtc-1372	114	15	themselves	themselves	PRON
ijtc-1372	114	16	must	must	AUX
ijtc-1372	114	17	be	be	AUX
ijtc-1372	114	18	transparent	transparent	ADJ
ijtc-1372	114	19	.	.	PUNCT
ijtc-1372	115	1	transparency	transparency	NOUN
ijtc-1372	115	2	fosters	foster	NOUN
ijtc-1372	115	3	increased	increase	VERB
ijtc-1372	115	4	accountability	accountability	NOUN
ijtc-1372	115	5	and	and	CCONJ
ijtc-1372	115	6	builds	build	VERB
ijtc-1372	115	7	stakeholder	stakeholder	NOUN
ijtc-1372	115	8	confidence	confidence	NOUN
ijtc-1372	115	9	.	.	PUNCT
ijtc-1372	116	1	transparent	transparent	ADJ
ijtc-1372	116	2	reporting	reporting	NOUN
ijtc-1372	116	3	empowers	empower	VERB
ijtc-1372	116	4	stakeholders	stakeholder	NOUN
ijtc-1372	116	5	to	to	PART
ijtc-1372	116	6	make	make	VERB
ijtc-1372	116	7	informed	informed	ADJ
ijtc-1372	116	8	decisions	decision	NOUN
ijtc-1372	116	9	based	base	VERB
ijtc-1372	116	10	on	on	ADP
ijtc-1372	116	11	the	the	DET
ijtc-1372	116	12	information	information	NOUN
ijtc-1372	116	13	provided	provide	VERB
ijtc-1372	116	14	.	.	PUNCT
ijtc-1372	117	1	research	research	NOUN
ijtc-1372	117	2	suggests	suggest	VERB
ijtc-1372	117	3	that	that	SCONJ
ijtc-1372	117	4	a	a	DET
ijtc-1372	117	5	positive	positive	ADJ
ijtc-1372	117	6	correlation	correlation	NOUN
ijtc-1372	117	7	exists	exist	VERB
ijtc-1372	117	8	between	between	ADP
ijtc-1372	117	9	public	public	ADJ
ijtc-1372	117	10	scrutiny	scrutiny	NOUN
ijtc-1372	117	11	and	and	CCONJ
ijtc-1372	117	12	adopting	adopt	VERB
ijtc-1372	117	13	sustainability	sustainability	NOUN
ijtc-1372	117	14	reporting	reporting	NOUN
ijtc-1372	117	15	and	and	CCONJ
ijtc-1372	117	16	assurance	assurance	NOUN
ijtc-1372	117	17	(	(	PUNCT
ijtc-1372	117	18	sra	sra	NOUN
ijtc-1372	117	19	)	)	PUNCT
ijtc-1372	117	20	practices	practice	NOUN
ijtc-1372	117	21	(	(	PUNCT
ijtc-1372	117	22	shum	shum	X
ijtc-1372	117	23	et	et	PROPN
ijtc-1372	117	24	al	al	PROPN
ijtc-1372	117	25	.	.	PROPN
ijtc-1372	117	26	,	,	PUNCT
ijtc-1372	117	27	2009	2009	NUM
ijtc-1372	117	28	)	)	PUNCT
ijtc-1372	117	29	.	.	PUNCT
ijtc-1372	118	1	heightened	heighten	VERB
ijtc-1372	118	2	societal	societal	ADJ
ijtc-1372	118	3	expectations	expectation	NOUN
ijtc-1372	118	4	,	,	PUNCT
ijtc-1372	118	5	public	public	ADJ
ijtc-1372	118	6	pressure	pressure	NOUN
ijtc-1372	118	7	,	,	PUNCT
ijtc-1372	118	8	and	and	CCONJ
ijtc-1372	118	9	stakeholder	stakeholder	NOUN
ijtc-1372	118	10	demands	demand	NOUN
ijtc-1372	118	11	drive	drive	VERB
ijtc-1372	118	12	corporate	corporate	ADJ
ijtc-1372	118	13	engagement	engagement	NOUN
ijtc-1372	118	14	with	with	ADP
ijtc-1372	118	15	sra	sra	PROPN
ijtc-1372	118	16	.	.	PUNCT
ijtc-1372	119	1	companies	company	NOUN
ijtc-1372	119	2	facing	face	VERB
ijtc-1372	119	3	a	a	DET
ijtc-1372	119	4	more	more	ADV
ijtc-1372	119	5	pronounced	pronounced	ADJ
ijtc-1372	119	6	stakeholder	stakeholder	NOUN
ijtc-1372	119	7	environment	environment	NOUN
ijtc-1372	119	8	demonstrate	demonstrate	VERB
ijtc-1372	119	9	a	a	DET
ijtc-1372	119	10	greater	great	ADJ
ijtc-1372	119	11	tendency	tendency	NOUN
ijtc-1372	119	12	to	to	PART
ijtc-1372	119	13	produce	produce	VERB
ijtc-1372	119	14	higher	high	ADJ
ijtc-1372	119	15	-	-	PUNCT
ijtc-1372	119	16	quality	quality	NOUN
ijtc-1372	119	17	reports	report	NOUN
ijtc-1372	119	18	and	and	CCONJ
ijtc-1372	119	19	undergo	undergo	VERB
ijtc-1372	119	20	independent	independent	ADJ
ijtc-1372	119	21	verification	verification	NOUN
ijtc-1372	119	22	through	through	ADP
ijtc-1372	119	23	assurance	assurance	NOUN
ijtc-1372	119	24	services	service	NOUN
ijtc-1372	119	25	.	.	PUNCT
ijtc-1372	120	1	adriani	adriani	PROPN
ijtc-1372	120	2	&	&	CCONJ
ijtc-1372	120	3	mahayana	mahayana	PROPN
ijtc-1372	120	4	(	(	PUNCT
ijtc-1372	120	5	2021	2021	NUM
ijtc-1372	120	6	)	)	PUNCT
ijtc-1372	120	7	also	also	ADV
ijtc-1372	120	8	found	find	VERB
ijtc-1372	120	9	that	that	SCONJ
ijtc-1372	120	10	public	public	ADJ
ijtc-1372	120	11	pressure	pressure	NOUN
ijtc-1372	120	12	significantly	significantly	ADV
ijtc-1372	120	13	positively	positively	ADV
ijtc-1372	120	14	affects	affect	VERB
ijtc-1372	120	15	the	the	DET
ijtc-1372	120	16	quality	quality	NOUN
ijtc-1372	120	17	of	of	ADP
ijtc-1372	120	18	sustainability	sustainability	NOUN
ijtc-1372	120	19	report	report	NOUN
ijtc-1372	120	20	disclosure	disclosure	NOUN
ijtc-1372	120	21	.	.	PUNCT
ijtc-1372	121	1	therefore	therefore	ADV
ijtc-1372	121	2	,	,	PUNCT
ijtc-1372	121	3	the	the	DET
ijtc-1372	121	4	following	follow	VERB
ijtc-1372	121	5	hypothesis	hypothesis	NOUN
ijtc-1372	121	6	is	be	AUX
ijtc-1372	121	7	obtained	obtain	VERB
ijtc-1372	121	8	:	:	PUNCT
ijtc-1372	121	9	h6	h6	NOUN
ijtc-1372	121	10	:	:	PUNCT
ijtc-1372	121	11	public	public	ADJ
ijtc-1372	121	12	pressure	pressure	NOUN
ijtc-1372	121	13	has	have	VERB
ijtc-1372	121	14	a	a	DET
ijtc-1372	121	15	significant	significant	ADJ
ijtc-1372	121	16	positive	positive	ADJ
ijtc-1372	121	17	effect	effect	NOUN
ijtc-1372	121	18	on	on	ADP
ijtc-1372	121	19	the	the	DET
ijtc-1372	121	20	assurance	assurance	NOUN
ijtc-1372	121	21	of	of	ADP
ijtc-1372	121	22	the	the	DET
ijtc-1372	121	23	sustainability	sustainability	NOUN
ijtc-1372	121	24	report	report	NOUN
ijtc-1372	121	25	.	.	PUNCT
ijtc-1372	122	1	method	method	NOUN
ijtc-1372	122	2	data	data	NOUN
ijtc-1372	122	3	type	type	NOUN
ijtc-1372	122	4	and	and	CCONJ
ijtc-1372	122	5	source	source	NOUN
ijtc-1372	122	6	this	this	DET
ijtc-1372	122	7	research	research	NOUN
ijtc-1372	122	8	is	be	AUX
ijtc-1372	122	9	a	a	DET
ijtc-1372	122	10	quantitative	quantitative	ADJ
ijtc-1372	122	11	study	study	NOUN
ijtc-1372	122	12	using	use	VERB
ijtc-1372	122	13	secondary	secondary	ADJ
ijtc-1372	122	14	data	datum	NOUN
ijtc-1372	122	15	.	.	PUNCT
ijtc-1372	123	1	it	it	PRON
ijtc-1372	123	2	was	be	AUX
ijtc-1372	123	3	conducted	conduct	VERB
ijtc-1372	123	4	on	on	ADP
ijtc-1372	123	5	bank	bank	NOUN
ijtc-1372	123	6	companies	company	NOUN
ijtc-1372	123	7	listed	list	VERB
ijtc-1372	123	8	on	on	ADP
ijtc-1372	123	9	the	the	DET
ijtc-1372	123	10	indonesia	indonesia	PROPN
ijtc-1372	123	11	stock	stock	PROPN
ijtc-1372	123	12	exchange	exchange	PROPN
ijtc-1372	123	13	(	(	PUNCT
ijtc-1372	123	14	idx	idx	PROPN
ijtc-1372	123	15	)	)	PUNCT
ijtc-1372	123	16	from	from	ADP
ijtc-1372	123	17	2018	2018	NUM
ijtc-1372	123	18	to	to	ADP
ijtc-1372	123	19	2022	2022	NUM
ijtc-1372	123	20	.	.	PUNCT
ijtc-1372	124	1	the	the	DET
ijtc-1372	124	2	data	datum	NOUN
ijtc-1372	124	3	comes	come	VERB
ijtc-1372	124	4	from	from	ADP
ijtc-1372	124	5	the	the	DET
ijtc-1372	124	6	annual	annual	ADJ
ijtc-1372	124	7	report	report	NOUN
ijtc-1372	124	8	and	and	CCONJ
ijtc-1372	124	9	sustainability	sustainability	NOUN
ijtc-1372	124	10	report	report	NOUN
ijtc-1372	124	11	obtained	obtain	VERB
ijtc-1372	124	12	through	through	ADP
ijtc-1372	124	13	the	the	DET
ijtc-1372	124	14	company	company	NOUN
ijtc-1372	124	15	's	's	PART
ijtc-1372	124	16	and/or	and/or	CCONJ
ijtc-1372	124	17	idx	idx	PROPN
ijtc-1372	124	18	's	's	PART
ijtc-1372	124	19	official	official	ADJ
ijtc-1372	124	20	websites	website	NOUN
ijtc-1372	124	21	,	,	PUNCT
ijtc-1372	124	22	namely	namely	ADV
ijtc-1372	124	23	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1372	124	24	.	.	PUNCT
ijtc-1372	125	1	population	population	NOUN
ijtc-1372	125	2	and	and	CCONJ
ijtc-1372	125	3	sample	sample	VERB
ijtc-1372	125	4	the	the	DET
ijtc-1372	125	5	population	population	NOUN
ijtc-1372	125	6	in	in	ADP
ijtc-1372	125	7	this	this	DET
ijtc-1372	125	8	study	study	NOUN
ijtc-1372	125	9	was	be	AUX
ijtc-1372	125	10	43	43	NUM
ijtc-1372	125	11	bank	bank	NOUN
ijtc-1372	125	12	companies	company	NOUN
ijtc-1372	125	13	listed	list	VERB
ijtc-1372	125	14	on	on	ADP
ijtc-1372	125	15	the	the	DET
ijtc-1372	125	16	idx	idx	NOUN
ijtc-1372	125	17	in	in	ADP
ijtc-1372	125	18	2018	2018	NUM
ijtc-1372	125	19	-	-	SYM
ijtc-1372	125	20	2022	2022	NUM
ijtc-1372	125	21	.	.	PUNCT
ijtc-1372	126	1	the	the	DET
ijtc-1372	126	2	sample	sample	NOUN
ijtc-1372	126	3	was	be	AUX
ijtc-1372	126	4	taken	take	VERB
ijtc-1372	126	5	using	use	VERB
ijtc-1372	126	6	a	a	DET
ijtc-1372	126	7	purposive	purposive	ADJ
ijtc-1372	126	8	sampling	sampling	NOUN
ijtc-1372	126	9	method	method	NOUN
ijtc-1372	126	10	whose	whose	DET
ijtc-1372	126	11	criteria	criterion	NOUN
ijtc-1372	126	12	are	be	AUX
ijtc-1372	126	13	as	as	SCONJ
ijtc-1372	126	14	follows	follow	VERB
ijtc-1372	126	15	:	:	PUNCT
ijtc-1372	126	16	1	1	X
ijtc-1372	126	17	.	.	X
ijtc-1372	126	18	bank	bank	NOUN
ijtc-1372	126	19	companies	company	NOUN
ijtc-1372	126	20	were	be	AUX
ijtc-1372	126	21	listed	list	VERB
ijtc-1372	126	22	on	on	ADP
ijtc-1372	126	23	the	the	DET
ijtc-1372	126	24	idx	idx	NOUN
ijtc-1372	126	25	consecutively	consecutively	ADV
ijtc-1372	126	26	from	from	ADP
ijtc-1372	126	27	2018	2018	NUM
ijtc-1372	126	28	to	to	ADP
ijtc-1372	126	29	2022	2022	NUM
ijtc-1372	126	30	.	.	PUNCT
ijtc-1372	127	1	2	2	X
ijtc-1372	127	2	.	.	PUNCT
ijtc-1372	127	3	publish	publish	VERB
ijtc-1372	127	4	stand	stand	VERB
ijtc-1372	127	5	-	-	PUNCT
ijtc-1372	127	6	alone	alone	ADV
ijtc-1372	127	7	sustainability	sustainability	NOUN
ijtc-1372	127	8	reports	report	NOUN
ijtc-1372	127	9	or	or	CCONJ
ijtc-1372	127	10	incorporate	incorporate	VERB
ijtc-1372	127	11	them	they	PRON
ijtc-1372	127	12	into	into	ADP
ijtc-1372	127	13	the	the	DET
ijtc-1372	127	14	annual	annual	ADJ
ijtc-1372	127	15	report	report	NOUN
ijtc-1372	127	16	.	.	PUNCT
ijtc-1372	128	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	128	2	banking	banking	NOUN
ijtc-1372	128	3	on	on	ADP
ijtc-1372	128	4	transparency	transparency	NOUN
ijtc-1372	128	5	:	:	PUNCT
ijtc-1372	128	6	the	the	DET
ijtc-1372	128	7	role	role	NOUN
ijtc-1372	128	8	of	of	ADP
ijtc-1372	128	9	stakeholders	stakeholder	NOUN
ijtc-1372	128	10	pressure	pressure	NOUN
ijtc-1372	128	11	in	in	ADP
ijtc-1372	128	12	indonesian	indonesian	ADJ
ijtc-1372	128	13	sustainability	sustainability	NOUN
ijtc-1372	128	14	reporting	reporting	NOUN
ijtc-1372	128	15	renata	renata	PROPN
ijtc-1372	128	16	,	,	PUNCT
ijtc-1372	128	17	widianingsih	widianingsih	NOUN
ijtc-1372	128	18	,	,	PUNCT
ijtc-1372	128	19	and	and	CCONJ
ijtc-1372	128	20	kohardinata	kohardinata	VERB
ijtc-1372	128	21	6	6	NUM
ijtc-1372	128	22	|	|	NOUN
ijtc-1372	128	23	ilomata	ilomata	PROPN
ijtc-1372	128	24	international	international	ADJ
ijtc-1372	128	25	journal	journal	NOUN
ijtc-1372	128	26	of	of	ADP
ijtc-1372	128	27	tax	tax	PROPN
ijtc-1372	128	28	&	&	CCONJ
ijtc-1372	128	29	accounting	account	VERB
ijtc-1372	128	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	128	31	3	3	NUM
ijtc-1372	128	32	.	.	PUNCT
ijtc-1372	128	33	publish	publish	VERB
ijtc-1372	128	34	annual	annual	ADJ
ijtc-1372	128	35	reports	report	NOUN
ijtc-1372	128	36	which	which	PRON
ijtc-1372	128	37	can	can	AUX
ijtc-1372	128	38	be	be	AUX
ijtc-1372	128	39	accessed	access	VERB
ijtc-1372	128	40	through	through	ADP
ijtc-1372	128	41	the	the	DET
ijtc-1372	128	42	company	company	NOUN
ijtc-1372	128	43	's	's	PART
ijtc-1372	128	44	official	official	ADJ
ijtc-1372	128	45	website	website	NOUN
ijtc-1372	128	46	and/or	and/or	CCONJ
ijtc-1372	128	47	the	the	DET
ijtc-1372	128	48	idx	idx	ADJ
ijtc-1372	128	49	official	official	ADJ
ijtc-1372	128	50	website	website	NOUN
ijtc-1372	128	51	,	,	PUNCT
ijtc-1372	128	52	namely	namely	ADV
ijtc-1372	128	53	www.idx.co.id	www.idx.co.id	ADJ
ijtc-1372	128	54	operational	operational	ADJ
ijtc-1372	128	55	definition	definition	NOUN
ijtc-1372	128	56	and	and	CCONJ
ijtc-1372	128	57	measurement	measurement	NOUN
ijtc-1372	128	58	of	of	ADP
ijtc-1372	128	59	variables	variable	NOUN
ijtc-1372	128	60	dependent	dependent	ADJ
ijtc-1372	128	61	variables	variable	NOUN
ijtc-1372	128	62	employee	employee	NOUN
ijtc-1372	128	63	pressure	pressure	NOUN
ijtc-1372	128	64	is	be	AUX
ijtc-1372	128	65	one	one	NUM
ijtc-1372	128	66	of	of	ADP
ijtc-1372	128	67	the	the	DET
ijtc-1372	128	68	results	result	NOUN
ijtc-1372	128	69	of	of	ADP
ijtc-1372	128	70	the	the	DET
ijtc-1372	128	71	employee	employee	NOUN
ijtc-1372	128	72	's	's	PART
ijtc-1372	128	73	role	role	NOUN
ijtc-1372	128	74	in	in	ADP
ijtc-1372	128	75	the	the	DET
ijtc-1372	128	76	company	company	NOUN
ijtc-1372	128	77	.	.	PUNCT
ijtc-1372	129	1	employees	employee	NOUN
ijtc-1372	129	2	are	be	AUX
ijtc-1372	129	3	also	also	ADV
ijtc-1372	129	4	among	among	ADP
ijtc-1372	129	5	the	the	DET
ijtc-1372	129	6	most	most	ADV
ijtc-1372	129	7	important	important	ADJ
ijtc-1372	129	8	stakeholders	stakeholder	NOUN
ijtc-1372	129	9	in	in	ADP
ijtc-1372	129	10	the	the	DET
ijtc-1372	129	11	company	company	NOUN
ijtc-1372	129	12	because	because	SCONJ
ijtc-1372	129	13	of	of	ADP
ijtc-1372	129	14	the	the	DET
ijtc-1372	129	15	company	company	NOUN
ijtc-1372	129	16	's	's	PART
ijtc-1372	129	17	responsibility	responsibility	NOUN
ijtc-1372	129	18	to	to	PART
ijtc-1372	129	19	fulfill	fulfill	VERB
ijtc-1372	129	20	the	the	DET
ijtc-1372	129	21	rights	right	NOUN
ijtc-1372	129	22	of	of	ADP
ijtc-1372	129	23	each	each	DET
ijtc-1372	129	24	employee	employee	NOUN
ijtc-1372	129	25	.	.	PUNCT
ijtc-1372	130	1	through	through	ADP
ijtc-1372	130	2	alfaiz	alfaiz	PROPN
ijtc-1372	130	3	&	&	CCONJ
ijtc-1372	130	4	aryati	aryati	PROPN
ijtc-1372	130	5	(	(	PUNCT
ijtc-1372	130	6	2019	2019	NUM
ijtc-1372	130	7	)	)	PUNCT
ijtc-1372	130	8	research	research	NOUN
ijtc-1372	130	9	,	,	PUNCT
ijtc-1372	130	10	the	the	DET
ijtc-1372	130	11	following	follow	VERB
ijtc-1372	130	12	employee	employee	NOUN
ijtc-1372	130	13	pressure	pressure	NOUN
ijtc-1372	130	14	measurements	measurement	NOUN
ijtc-1372	130	15	were	be	AUX
ijtc-1372	130	16	obtained	obtain	VERB
ijtc-1372	130	17	:	:	PUNCT
ijtc-1372	130	18	employee	employee	NOUN
ijtc-1372	130	19	pressure	pressure	NOUN
ijtc-1372	130	20	=	=	PUNCT
ijtc-1372	131	1	ln	ln	NOUN
ijtc-1372	131	2	(	(	PUNCT
ijtc-1372	131	3	number	number	NOUN
ijtc-1372	131	4	of	of	ADP
ijtc-1372	131	5	employees	employee	NOUN
ijtc-1372	131	6	)	)	PUNCT
ijtc-1372	131	7	government	government	NOUN
ijtc-1372	131	8	pressure	pressure	NOUN
ijtc-1372	131	9	is	be	AUX
ijtc-1372	131	10	present	present	ADJ
ijtc-1372	131	11	due	due	ADP
ijtc-1372	131	12	to	to	ADP
ijtc-1372	131	13	government	government	NOUN
ijtc-1372	131	14	intervention	intervention	NOUN
ijtc-1372	131	15	in	in	ADP
ijtc-1372	131	16	formulating	formulate	VERB
ijtc-1372	131	17	regulations	regulation	NOUN
ijtc-1372	131	18	related	relate	VERB
ijtc-1372	131	19	to	to	ADP
ijtc-1372	131	20	sustainability	sustainability	NOUN
ijtc-1372	131	21	reports	report	NOUN
ijtc-1372	131	22	and	and	CCONJ
ijtc-1372	131	23	the	the	DET
ijtc-1372	131	24	presence	presence	NOUN
ijtc-1372	131	25	of	of	ADP
ijtc-1372	131	26	government	government	NOUN
ijtc-1372	131	27	share	share	NOUN
ijtc-1372	131	28	ownership	ownership	NOUN
ijtc-1372	131	29	in	in	ADP
ijtc-1372	131	30	banks	bank	NOUN
ijtc-1372	131	31	within	within	ADP
ijtc-1372	131	32	indonesia	indonesia	PROPN
ijtc-1372	131	33	.	.	PUNCT
ijtc-1372	132	1	in	in	ADP
ijtc-1372	132	2	this	this	DET
ijtc-1372	132	3	study	study	NOUN
ijtc-1372	132	4	,	,	PUNCT
ijtc-1372	132	5	the	the	DET
ijtc-1372	132	6	measurement	measurement	NOUN
ijtc-1372	132	7	of	of	ADP
ijtc-1372	132	8	government	government	NOUN
ijtc-1372	132	9	pressure	pressure	NOUN
ijtc-1372	132	10	uses	use	VERB
ijtc-1372	132	11	a	a	DET
ijtc-1372	132	12	ratio	ratio	NOUN
ijtc-1372	132	13	scale	scale	NOUN
ijtc-1372	132	14	of	of	ADP
ijtc-1372	132	15	the	the	DET
ijtc-1372	132	16	government	government	NOUN
ijtc-1372	132	17	ownership	ownership	NOUN
ijtc-1372	132	18	amount	amount	NOUN
ijtc-1372	132	19	to	to	ADP
ijtc-1372	132	20	the	the	DET
ijtc-1372	132	21	company	company	NOUN
ijtc-1372	132	22	's	's	PART
ijtc-1372	132	23	total	total	ADJ
ijtc-1372	132	24	outstanding	outstanding	ADJ
ijtc-1372	132	25	shares	share	NOUN
ijtc-1372	132	26	(	(	PUNCT
ijtc-1372	132	27	hunardy	hunardy	PROPN
ijtc-1372	132	28	&	&	CCONJ
ijtc-1372	132	29	tarigan	tarigan	PROPN
ijtc-1372	132	30	,	,	PUNCT
ijtc-1372	132	31	2017	2017	NUM
ijtc-1372	132	32	)	)	PUNCT
ijtc-1372	132	33	.	.	PUNCT
ijtc-1372	133	1	government	government	NOUN
ijtc-1372	133	2	pressure	pressure	NOUN
ijtc-1372	133	3	=	=	PUNCT
ijtc-1372	133	4	(	(	PUNCT
ijtc-1372	133	5	number	number	NOUN
ijtc-1372	133	6	of	of	ADP
ijtc-1372	133	7	government	government	NOUN
ijtc-1372	133	8	shares)/(total	shares)/(total	ADJ
ijtc-1372	133	9	company	company	NOUN
ijtc-1372	133	10	shares	share	NOUN
ijtc-1372	133	11	outstanding	outstanding	ADJ
ijtc-1372	133	12	)	)	PUNCT
ijtc-1372	133	13	the	the	DET
ijtc-1372	133	14	public	public	NOUN
ijtc-1372	133	15	is	be	AUX
ijtc-1372	133	16	a	a	DET
ijtc-1372	133	17	crucial	crucial	ADJ
ijtc-1372	133	18	stakeholder	stakeholder	NOUN
ijtc-1372	133	19	for	for	ADP
ijtc-1372	133	20	banking	banking	NOUN
ijtc-1372	133	21	companies	company	NOUN
ijtc-1372	133	22	due	due	ADP
ijtc-1372	133	23	to	to	ADP
ijtc-1372	133	24	their	their	PRON
ijtc-1372	133	25	high	high	ADJ
ijtc-1372	133	26	trust	trust	NOUN
ijtc-1372	133	27	and	and	CCONJ
ijtc-1372	133	28	confidence	confidence	NOUN
ijtc-1372	133	29	in	in	ADP
ijtc-1372	133	30	these	these	DET
ijtc-1372	133	31	institutions	institution	NOUN
ijtc-1372	133	32	.	.	PUNCT
ijtc-1372	134	1	public	public	ADJ
ijtc-1372	134	2	trust	trust	NOUN
ijtc-1372	134	3	is	be	AUX
ijtc-1372	134	4	a	a	DET
ijtc-1372	134	5	significant	significant	ADJ
ijtc-1372	134	6	non	non	ADJ
ijtc-1372	134	7	-	-	ADJ
ijtc-1372	134	8	financial	financial	ADJ
ijtc-1372	134	9	capital	capital	NOUN
ijtc-1372	134	10	for	for	ADP
ijtc-1372	134	11	banks	bank	NOUN
ijtc-1372	134	12	,	,	PUNCT
ijtc-1372	134	13	which	which	PRON
ijtc-1372	134	14	affects	affect	VERB
ijtc-1372	134	15	their	their	PRON
ijtc-1372	134	16	success	success	NOUN
ijtc-1372	134	17	and	and	CCONJ
ijtc-1372	134	18	ethical	ethical	ADJ
ijtc-1372	134	19	behavior	behavior	NOUN
ijtc-1372	134	20	toward	toward	ADP
ijtc-1372	134	21	customers	customer	NOUN
ijtc-1372	134	22	and	and	CCONJ
ijtc-1372	134	23	other	other	ADJ
ijtc-1372	134	24	external	external	ADJ
ijtc-1372	134	25	stakeholders	stakeholder	NOUN
ijtc-1372	134	26	(	(	PUNCT
ijtc-1372	134	27	szustak	szustak	NOUN
ijtc-1372	134	28	&	&	CCONJ
ijtc-1372	134	29	szewczyk	szewczyk	NOUN
ijtc-1372	134	30	,	,	PUNCT
ijtc-1372	134	31	2020	2020	NUM
ijtc-1372	134	32	)	)	PUNCT
ijtc-1372	134	33	.	.	PUNCT
ijtc-1372	135	1	based	base	VERB
ijtc-1372	135	2	on	on	ADP
ijtc-1372	135	3	adnantara	adnantara	PROPN
ijtc-1372	135	4	(	(	PUNCT
ijtc-1372	135	5	2014	2014	NUM
ijtc-1372	135	6	)	)	PUNCT
ijtc-1372	135	7	research	research	NOUN
ijtc-1372	135	8	,	,	PUNCT
ijtc-1372	135	9	the	the	DET
ijtc-1372	135	10	following	follow	VERB
ijtc-1372	135	11	is	be	AUX
ijtc-1372	135	12	a	a	DET
ijtc-1372	135	13	measurement	measurement	NOUN
ijtc-1372	135	14	of	of	ADP
ijtc-1372	135	15	community	community	NOUN
ijtc-1372	135	16	pressure	pressure	NOUN
ijtc-1372	135	17	:	:	PUNCT
ijtc-1372	135	18	public	public	ADJ
ijtc-1372	135	19	pressure	pressure	NOUN
ijtc-1372	135	20	=	=	PUNCT
ijtc-1372	135	21	(	(	PUNCT
ijtc-1372	135	22	number	number	NOUN
ijtc-1372	135	23	of	of	ADP
ijtc-1372	135	24	public	public	ADJ
ijtc-1372	135	25	shares)/(total	shares)/(total	ADJ
ijtc-1372	135	26	company	company	NOUN
ijtc-1372	135	27	shares	share	VERB
ijtc-1372	135	28	outstanding	outstanding	ADJ
ijtc-1372	135	29	)	)	PUNCT
ijtc-1372	135	30	independent	independent	ADJ
ijtc-1372	135	31	variables	variable	NOUN
ijtc-1372	135	32	the	the	DET
ijtc-1372	135	33	reporting	reporting	NOUN
ijtc-1372	135	34	frequency	frequency	NOUN
ijtc-1372	135	35	is	be	AUX
ijtc-1372	135	36	one	one	NUM
ijtc-1372	135	37	factor	factor	NOUN
ijtc-1372	135	38	that	that	PRON
ijtc-1372	135	39	reflects	reflect	VERB
ijtc-1372	135	40	the	the	DET
ijtc-1372	135	41	transparency	transparency	NOUN
ijtc-1372	135	42	of	of	ADP
ijtc-1372	135	43	sustainability	sustainability	NOUN
ijtc-1372	135	44	reporting	reporting	NOUN
ijtc-1372	135	45	.	.	PUNCT
ijtc-1372	136	1	companies	company	NOUN
ijtc-1372	136	2	demonstrate	demonstrate	VERB
ijtc-1372	136	3	transparency	transparency	NOUN
ijtc-1372	136	4	in	in	ADP
ijtc-1372	136	5	their	their	PRON
ijtc-1372	136	6	csr	csr	NOUN
ijtc-1372	136	7	efforts	effort	NOUN
ijtc-1372	136	8	by	by	ADP
ijtc-1372	136	9	publishing	publish	VERB
ijtc-1372	136	10	csr	csr	NOUN
ijtc-1372	136	11	reports	report	NOUN
ijtc-1372	136	12	detailing	detail	VERB
ijtc-1372	136	13	their	their	PRON
ijtc-1372	136	14	initiatives	initiative	NOUN
ijtc-1372	136	15	,	,	PUNCT
ijtc-1372	136	16	performance	performance	NOUN
ijtc-1372	136	17	,	,	PUNCT
ijtc-1372	136	18	and	and	CCONJ
ijtc-1372	136	19	impact	impact	NOUN
ijtc-1372	136	20	in	in	ADP
ijtc-1372	136	21	these	these	DET
ijtc-1372	136	22	areas	area	NOUN
ijtc-1372	136	23	(	(	PUNCT
ijtc-1372	136	24	dubbink	dubbink	NOUN
ijtc-1372	136	25	et	et	PROPN
ijtc-1372	136	26	al	al	PROPN
ijtc-1372	136	27	.	.	PROPN
ijtc-1372	136	28	,	,	PUNCT
ijtc-1372	136	29	2008	2008	NUM
ijtc-1372	136	30	)	)	PUNCT
ijtc-1372	136	31	.	.	PUNCT
ijtc-1372	137	1	the	the	DET
ijtc-1372	137	2	reporting	reporting	NOUN
ijtc-1372	137	3	frequency	frequency	NOUN
ijtc-1372	137	4	variable	variable	ADJ
ijtc-1372	137	5	measures	measure	NOUN
ijtc-1372	137	6	the	the	DET
ijtc-1372	137	7	times	time	NOUN
ijtc-1372	137	8	each	each	DET
ijtc-1372	137	9	company	company	NOUN
ijtc-1372	137	10	presents	present	VERB
ijtc-1372	137	11	sr	sr	PROPN
ijtc-1372	137	12	reports	report	VERB
ijtc-1372	137	13	during	during	ADP
ijtc-1372	137	14	the	the	DET
ijtc-1372	137	15	evaluation	evaluation	NOUN
ijtc-1372	137	16	period	period	NOUN
ijtc-1372	137	17	over	over	ADP
ijtc-1372	137	18	the	the	DET
ijtc-1372	137	19	total	total	ADJ
ijtc-1372	137	20	number	number	NOUN
ijtc-1372	137	21	of	of	ADP
ijtc-1372	137	22	possible	possible	ADJ
ijtc-1372	137	23	disclosures	disclosure	NOUN
ijtc-1372	137	24	(	(	PUNCT
ijtc-1372	137	25	fernandez	fernandez	NOUN
ijtc-1372	137	26	-	-	PUNCT
ijtc-1372	137	27	feijoo	feijoo	NOUN
ijtc-1372	137	28	et	et	PROPN
ijtc-1372	137	29	al	al	PROPN
ijtc-1372	137	30	.	.	PROPN
ijtc-1372	137	31	,	,	PUNCT
ijtc-1372	137	32	2014	2014	NUM
ijtc-1372	137	33	)	)	PUNCT
ijtc-1372	137	34	.	.	PUNCT
ijtc-1372	138	1	reporting	report	VERB
ijtc-1372	138	2	frequency	frequency	NOUN
ijtc-1372	138	3	=	=	NOUN
ijtc-1372	138	4	number	number	NOUN
ijtc-1372	138	5	of	of	ADP
ijtc-1372	138	6	sr	sr	PROPN
ijtc-1372	138	7	reports	report	NOUN
ijtc-1372	138	8	published	publish	VERB
ijtc-1372	138	9	through	through	ADP
ijtc-1372	138	10	2018	2018	NUM
ijtc-1372	138	11	-	-	SYM
ijtc-1372	138	12	2022	2022	NUM
ijtc-1372	138	13	sr	sr	PROPN
ijtc-1372	138	14	assurance	assurance	NOUN
ijtc-1372	138	15	is	be	AUX
ijtc-1372	138	16	now	now	ADV
ijtc-1372	138	17	a	a	DET
ijtc-1372	138	18	more	more	ADV
ijtc-1372	138	19	commonly	commonly	ADV
ijtc-1372	138	20	used	use	VERB
ijtc-1372	138	21	service	service	NOUN
ijtc-1372	138	22	.	.	PUNCT
ijtc-1372	139	1	the	the	DET
ijtc-1372	139	2	presence	presence	NOUN
ijtc-1372	139	3	of	of	ADP
ijtc-1372	139	4	independent	independent	ADJ
ijtc-1372	139	5	assurance	assurance	NOUN
ijtc-1372	139	6	is	be	AUX
ijtc-1372	139	7	a	a	DET
ijtc-1372	139	8	credibility	credibility	NOUN
ijtc-1372	139	9	and	and	CCONJ
ijtc-1372	139	10	transparency	transparency	NOUN
ijtc-1372	139	11	tool	tool	NOUN
ijtc-1372	139	12	for	for	ADP
ijtc-1372	139	13	sustainability	sustainability	NOUN
ijtc-1372	139	14	reports	report	NOUN
ijtc-1372	139	15	(	(	PUNCT
ijtc-1372	139	16	fernandez	fernandez	NOUN
ijtc-1372	139	17	-	-	PUNCT
ijtc-1372	139	18	feijoo	feijoo	NOUN
ijtc-1372	139	19	et	et	PROPN
ijtc-1372	139	20	al	al	PROPN
ijtc-1372	139	21	.	.	PROPN
ijtc-1372	139	22	,	,	PUNCT
ijtc-1372	139	23	2014	2014	NUM
ijtc-1372	139	24	)	)	PUNCT
ijtc-1372	139	25	.	.	PUNCT
ijtc-1372	140	1	referring	refer	VERB
ijtc-1372	140	2	to	to	ADP
ijtc-1372	140	3	previous	previous	ADJ
ijtc-1372	140	4	research	research	NOUN
ijtc-1372	140	5	,	,	PUNCT
ijtc-1372	140	6	this	this	DET
ijtc-1372	140	7	variable	variable	NOUN
ijtc-1372	140	8	is	be	AUX
ijtc-1372	140	9	measured	measure	VERB
ijtc-1372	140	10	using	use	VERB
ijtc-1372	140	11	the	the	DET
ijtc-1372	140	12	ratio	ratio	NOUN
ijtc-1372	140	13	of	of	ADP
ijtc-1372	140	14	the	the	DET
ijtc-1372	140	15	times	time	NOUN
ijtc-1372	140	16	the	the	DET
ijtc-1372	140	17	company	company	NOUN
ijtc-1372	140	18	presents	present	VERB
ijtc-1372	140	19	sr	sr	PROPN
ijtc-1372	140	20	assurance	assurance	NOUN
ijtc-1372	140	21	to	to	ADP
ijtc-1372	140	22	the	the	DET
ijtc-1372	140	23	number	number	NOUN
ijtc-1372	140	24	of	of	ADP
ijtc-1372	140	25	srs	srs	PROPN
ijtc-1372	140	26	presented	present	VERB
ijtc-1372	140	27	in	in	ADP
ijtc-1372	140	28	the	the	DET
ijtc-1372	140	29	study	study	NOUN
ijtc-1372	140	30	period	period	NOUN
ijtc-1372	140	31	.	.	PUNCT
ijtc-1372	141	1	sr	sr	PROPN
ijtc-1372	141	2	assurance	assurance	NOUN
ijtc-1372	141	3	=	=	PUNCT
ijtc-1372	141	4	number	number	NOUN
ijtc-1372	141	5	of	of	ADP
ijtc-1372	141	6	sr	sr	PROPN
ijtc-1372	141	7	assurance	assurance	NOUN
ijtc-1372	141	8	attendance	attendance	NOUN
ijtc-1372	141	9	through	through	ADP
ijtc-1372	141	10	2018	2018	NUM
ijtc-1372	141	11	-	-	SYM
ijtc-1372	141	12	2022	2022	NUM
ijtc-1372	141	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	141	14	banking	banking	NOUN
ijtc-1372	141	15	on	on	ADP
ijtc-1372	141	16	transparency	transparency	NOUN
ijtc-1372	141	17	:	:	PUNCT
ijtc-1372	141	18	the	the	DET
ijtc-1372	141	19	role	role	NOUN
ijtc-1372	141	20	of	of	ADP
ijtc-1372	141	21	stakeholders	stakeholder	NOUN
ijtc-1372	141	22	pressure	pressure	NOUN
ijtc-1372	141	23	in	in	ADP
ijtc-1372	141	24	indonesian	indonesian	ADJ
ijtc-1372	141	25	sustainability	sustainability	NOUN
ijtc-1372	141	26	reporting	reporting	NOUN
ijtc-1372	141	27	renata	renata	PROPN
ijtc-1372	141	28	,	,	PUNCT
ijtc-1372	141	29	widianingsih	widianingsih	NOUN
ijtc-1372	141	30	,	,	PUNCT
ijtc-1372	141	31	and	and	CCONJ
ijtc-1372	141	32	kohardinata	kohardinata	VERB
ijtc-1372	141	33	7	7	NUM
ijtc-1372	141	34	|	|	NOUN
ijtc-1372	141	35	ilomata	ilomata	PROPN
ijtc-1372	141	36	international	international	ADJ
ijtc-1372	141	37	journal	journal	NOUN
ijtc-1372	141	38	of	of	ADP
ijtc-1372	141	39	tax	tax	PROPN
ijtc-1372	141	40	&	&	CCONJ
ijtc-1372	141	41	accounting	accounting	PROPN
ijtc-1372	141	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	141	43	control	control	NOUN
ijtc-1372	141	44	variables	variable	NOUN
ijtc-1372	141	45	profitability	profitability	NOUN
ijtc-1372	141	46	is	be	AUX
ijtc-1372	141	47	presented	present	VERB
ijtc-1372	141	48	as	as	ADP
ijtc-1372	141	49	a	a	DET
ijtc-1372	141	50	control	control	NOUN
ijtc-1372	141	51	variable	variable	NOUN
ijtc-1372	141	52	in	in	ADP
ijtc-1372	141	53	this	this	DET
ijtc-1372	141	54	study	study	NOUN
ijtc-1372	141	55	.	.	PUNCT
ijtc-1372	142	1	while	while	SCONJ
ijtc-1372	142	2	traditional	traditional	ADJ
ijtc-1372	142	3	profitability	profitability	NOUN
ijtc-1372	142	4	metrics	metric	NOUN
ijtc-1372	142	5	like	like	ADP
ijtc-1372	142	6	roe	roe	PROPN
ijtc-1372	142	7	and	and	CCONJ
ijtc-1372	142	8	roa	roa	PROPN
ijtc-1372	142	9	provide	provide	VERB
ijtc-1372	142	10	valuable	valuable	ADJ
ijtc-1372	142	11	insights	insight	NOUN
ijtc-1372	142	12	,	,	PUNCT
ijtc-1372	142	13	this	this	DET
ijtc-1372	142	14	study	study	NOUN
ijtc-1372	142	15	incorporates	incorporate	VERB
ijtc-1372	142	16	net	net	ADJ
ijtc-1372	142	17	interest	interest	NOUN
ijtc-1372	142	18	margin	margin	NOUN
ijtc-1372	142	19	(	(	PUNCT
ijtc-1372	142	20	nim	nim	NOUN
ijtc-1372	142	21	)	)	PUNCT
ijtc-1372	142	22	to	to	PART
ijtc-1372	142	23	offer	offer	VERB
ijtc-1372	142	24	a	a	DET
ijtc-1372	142	25	more	more	ADV
ijtc-1372	142	26	nuanced	nuanced	ADJ
ijtc-1372	142	27	perspective	perspective	NOUN
ijtc-1372	142	28	tailored	tailor	VERB
ijtc-1372	142	29	to	to	ADP
ijtc-1372	142	30	the	the	DET
ijtc-1372	142	31	banking	banking	NOUN
ijtc-1372	142	32	industry	industry	NOUN
ijtc-1372	142	33	context	context	NOUN
ijtc-1372	142	34	.	.	PUNCT
ijtc-1372	143	1	nim	nim	PROPN
ijtc-1372	143	2	's	's	PART
ijtc-1372	143	3	focus	focus	NOUN
ijtc-1372	143	4	on	on	ADP
ijtc-1372	143	5	core	core	ADJ
ijtc-1372	143	6	banking	banking	NOUN
ijtc-1372	143	7	activities	activity	NOUN
ijtc-1372	143	8	strengthens	strengthen	VERB
ijtc-1372	143	9	the	the	DET
ijtc-1372	143	10	analysis	analysis	NOUN
ijtc-1372	143	11	and	and	CCONJ
ijtc-1372	143	12	enables	enable	VERB
ijtc-1372	143	13	a	a	DET
ijtc-1372	143	14	more	more	ADV
ijtc-1372	143	15	precise	precise	ADJ
ijtc-1372	143	16	evaluation	evaluation	NOUN
ijtc-1372	143	17	of	of	ADP
ijtc-1372	143	18	a	a	DET
ijtc-1372	143	19	bank	bank	NOUN
ijtc-1372	143	20	's	's	PART
ijtc-1372	143	21	financial	financial	ADJ
ijtc-1372	143	22	performance	performance	NOUN
ijtc-1372	143	23	.	.	PUNCT
ijtc-1372	144	1	nim	nim	PROPN
ijtc-1372	144	2	is	be	AUX
ijtc-1372	144	3	an	an	DET
ijtc-1372	144	4	important	important	ADJ
ijtc-1372	144	5	indicator	indicator	NOUN
ijtc-1372	144	6	of	of	ADP
ijtc-1372	144	7	banks	bank	NOUN
ijtc-1372	144	8	'	'	PART
ijtc-1372	144	9	health	health	NOUN
ijtc-1372	144	10	and	and	CCONJ
ijtc-1372	144	11	economic	economic	ADJ
ijtc-1372	144	12	sustainability	sustainability	NOUN
ijtc-1372	144	13	because	because	SCONJ
ijtc-1372	144	14	it	it	PRON
ijtc-1372	144	15	reflects	reflect	VERB
ijtc-1372	144	16	their	their	PRON
ijtc-1372	144	17	ability	ability	NOUN
ijtc-1372	144	18	to	to	PART
ijtc-1372	144	19	generate	generate	VERB
ijtc-1372	144	20	profits	profit	NOUN
ijtc-1372	144	21	through	through	ADP
ijtc-1372	144	22	lending	lending	NOUN
ijtc-1372	144	23	(	(	PUNCT
ijtc-1372	144	24	lestari	lestari	X
ijtc-1372	144	25	et	et	PROPN
ijtc-1372	144	26	al	al	PROPN
ijtc-1372	144	27	.	.	PROPN
ijtc-1372	144	28	,	,	PUNCT
ijtc-1372	144	29	2021	2021	NUM
ijtc-1372	144	30	)	)	PUNCT
ijtc-1372	144	31	.	.	PUNCT
ijtc-1372	145	1	nim	nim	PROPN
ijtc-1372	145	2	=	=	PUNCT
ijtc-1372	146	1	(	(	PUNCT
ijtc-1372	146	2	(	(	PUNCT
ijtc-1372	146	3	interest	interest	NOUN
ijtc-1372	146	4	earned	earn	VERB
ijtc-1372	146	5	–	–	PUNCT
ijtc-1372	146	6	interest	interest	NOUN
ijtc-1372	146	7	expended))/(total	expended))/(total	PROPN
ijtc-1372	146	8	assets	asset	NOUN
ijtc-1372	146	9	)	)	PUNCT
ijtc-1372	146	10	the	the	DET
ijtc-1372	146	11	second	second	ADJ
ijtc-1372	146	12	control	control	NOUN
ijtc-1372	146	13	variable	variable	NOUN
ijtc-1372	146	14	is	be	AUX
ijtc-1372	146	15	company	company	NOUN
ijtc-1372	146	16	size	size	NOUN
ijtc-1372	146	17	.	.	PUNCT
ijtc-1372	147	1	company	company	NOUN
ijtc-1372	147	2	size	size	NOUN
ijtc-1372	147	3	significantly	significantly	ADV
ijtc-1372	147	4	and	and	CCONJ
ijtc-1372	147	5	positively	positively	ADV
ijtc-1372	147	6	influences	influence	VERB
ijtc-1372	147	7	sustainability	sustainability	NOUN
ijtc-1372	147	8	reports	report	NOUN
ijtc-1372	147	9	(	(	PUNCT
ijtc-1372	147	10	fadilah	fadilah	PROPN
ijtc-1372	147	11	et	et	PROPN
ijtc-1372	147	12	al	al	PROPN
ijtc-1372	147	13	.	.	PROPN
ijtc-1372	147	14	,	,	PUNCT
ijtc-1372	147	15	2022	2022	NUM
ijtc-1372	147	16	;	;	PUNCT
ijtc-1372	147	17	fadillah	fadillah	PROPN
ijtc-1372	147	18	&	&	CCONJ
ijtc-1372	147	19	susilowati	susilowati	PROPN
ijtc-1372	147	20	,	,	PUNCT
ijtc-1372	147	21	2023	2023	NUM
ijtc-1372	147	22	)	)	PUNCT
ijtc-1372	147	23	.	.	PUNCT
ijtc-1372	148	1	therefore	therefore	ADV
ijtc-1372	148	2	,	,	PUNCT
ijtc-1372	148	3	referring	refer	VERB
ijtc-1372	148	4	to	to	ADP
ijtc-1372	148	5	previous	previous	ADJ
ijtc-1372	148	6	research	research	NOUN
ijtc-1372	148	7	,	,	PUNCT
ijtc-1372	148	8	the	the	DET
ijtc-1372	148	9	following	follow	VERB
ijtc-1372	148	10	measurements	measurement	NOUN
ijtc-1372	148	11	are	be	AUX
ijtc-1372	148	12	used	use	VERB
ijtc-1372	148	13	:	:	PUNCT
ijtc-1372	148	14	company	company	NOUN
ijtc-1372	148	15	size	size	NOUN
ijtc-1372	148	16	=	=	SYM
ijtc-1372	148	17	ln	ln	ADJ
ijtc-1372	148	18	(	(	PUNCT
ijtc-1372	148	19	total	total	ADJ
ijtc-1372	148	20	asset	asset	NOUN
ijtc-1372	148	21	)	)	PUNCT
ijtc-1372	148	22	data	datum	NOUN
ijtc-1372	148	23	analysis	analysis	NOUN
ijtc-1372	148	24	methods	method	NOUN
ijtc-1372	148	25	descriptive	descriptive	ADJ
ijtc-1372	148	26	statistics	statistic	NOUN
ijtc-1372	148	27	this	this	DET
ijtc-1372	148	28	test	test	NOUN
ijtc-1372	148	29	evaluates	evaluate	VERB
ijtc-1372	148	30	the	the	DET
ijtc-1372	148	31	data	datum	NOUN
ijtc-1372	148	32	based	base	VERB
ijtc-1372	148	33	on	on	ADP
ijtc-1372	148	34	the	the	DET
ijtc-1372	148	35	number	number	NOUN
ijtc-1372	148	36	of	of	ADP
ijtc-1372	148	37	observations	observation	NOUN
ijtc-1372	148	38	,	,	PUNCT
ijtc-1372	148	39	mean	mean	INTJ
ijtc-1372	148	40	(	(	PUNCT
ijtc-1372	148	41	average	average	ADJ
ijtc-1372	148	42	)	)	PUNCT
ijtc-1372	148	43	,	,	PUNCT
ijtc-1372	148	44	standard	standard	ADJ
ijtc-1372	148	45	deviation	deviation	NOUN
ijtc-1372	148	46	,	,	PUNCT
ijtc-1372	148	47	maximum	maximum	ADJ
ijtc-1372	148	48	value	value	NOUN
ijtc-1372	148	49	,	,	PUNCT
ijtc-1372	148	50	and	and	CCONJ
ijtc-1372	148	51	minimum	minimum	NOUN
ijtc-1372	148	52	value	value	NOUN
ijtc-1372	148	53	.	.	PUNCT
ijtc-1372	149	1	this	this	DET
ijtc-1372	149	2	method	method	NOUN
ijtc-1372	149	3	provides	provide	VERB
ijtc-1372	149	4	an	an	DET
ijtc-1372	149	5	overview	overview	NOUN
ijtc-1372	149	6	of	of	ADP
ijtc-1372	149	7	the	the	DET
ijtc-1372	149	8	variables	variable	NOUN
ijtc-1372	149	9	studied	study	VERB
ijtc-1372	149	10	:	:	PUNCT
ijtc-1372	149	11	employee	employee	NOUN
ijtc-1372	149	12	pressure	pressure	NOUN
ijtc-1372	149	13	,	,	PUNCT
ijtc-1372	149	14	government	government	NOUN
ijtc-1372	149	15	pressure	pressure	NOUN
ijtc-1372	149	16	,	,	PUNCT
ijtc-1372	149	17	community	community	NOUN
ijtc-1372	149	18	pressure	pressure	NOUN
ijtc-1372	149	19	,	,	PUNCT
ijtc-1372	149	20	sr	sr	PROPN
ijtc-1372	149	21	reporting	reporting	NOUN
ijtc-1372	149	22	frequency	frequency	NOUN
ijtc-1372	149	23	,	,	PUNCT
ijtc-1372	149	24	sr	sr	PROPN
ijtc-1372	149	25	assurance	assurance	PROPN
ijtc-1372	149	26	,	,	PUNCT
ijtc-1372	149	27	profitability	profitability	NOUN
ijtc-1372	149	28	,	,	PUNCT
ijtc-1372	149	29	and	and	CCONJ
ijtc-1372	149	30	company	company	NOUN
ijtc-1372	149	31	size	size	NOUN
ijtc-1372	149	32	.	.	PUNCT
ijtc-1372	150	1	classical	classical	ADJ
ijtc-1372	150	2	assumption	assumption	NOUN
ijtc-1372	150	3	test	test	NOUN
ijtc-1372	150	4	this	this	DET
ijtc-1372	150	5	study	study	NOUN
ijtc-1372	150	6	uses	use	VERB
ijtc-1372	150	7	the	the	DET
ijtc-1372	150	8	skewness	skewness	NOUN
ijtc-1372	150	9	and	and	CCONJ
ijtc-1372	150	10	kurtosis	kurtosis	VERB
ijtc-1372	150	11	statistical	statistical	ADJ
ijtc-1372	150	12	tests	test	NOUN
ijtc-1372	150	13	to	to	PART
ijtc-1372	150	14	determine	determine	VERB
ijtc-1372	150	15	data	datum	NOUN
ijtc-1372	150	16	normality	normality	NOUN
ijtc-1372	150	17	.	.	PUNCT
ijtc-1372	151	1	if	if	SCONJ
ijtc-1372	151	2	the	the	DET
ijtc-1372	151	3	skewness	skewness	NOUN
ijtc-1372	151	4	and	and	CCONJ
ijtc-1372	151	5	kurtosis	kurtosis	VERB
ijtc-1372	151	6	test	test	NOUN
ijtc-1372	151	7	results	result	NOUN
ijtc-1372	151	8	get	get	VERB
ijtc-1372	151	9	a	a	DET
ijtc-1372	151	10	significance	significance	NOUN
ijtc-1372	151	11	value	value	NOUN
ijtc-1372	151	12	above	above	ADP
ijtc-1372	151	13	0.05	0.05	NUM
ijtc-1372	151	14	or	or	CCONJ
ijtc-1372	151	15	5	5	NUM
ijtc-1372	151	16	%	%	NOUN
ijtc-1372	151	17	,	,	PUNCT
ijtc-1372	151	18	then	then	ADV
ijtc-1372	151	19	the	the	DET
ijtc-1372	151	20	regression	regression	NOUN
ijtc-1372	151	21	model	model	NOUN
ijtc-1372	151	22	is	be	AUX
ijtc-1372	151	23	said	say	VERB
ijtc-1372	151	24	to	to	PART
ijtc-1372	151	25	fulfill	fulfill	VERB
ijtc-1372	151	26	the	the	DET
ijtc-1372	151	27	normality	normality	NOUN
ijtc-1372	151	28	test	test	NOUN
ijtc-1372	151	29	(	(	PUNCT
ijtc-1372	151	30	ghozali	ghozali	PROPN
ijtc-1372	151	31	,	,	PUNCT
ijtc-1372	151	32	2018	2018	NUM
ijtc-1372	151	33	)	)	PUNCT
ijtc-1372	151	34	.	.	PUNCT
ijtc-1372	152	1	multicollinearity	multicollinearity	NOUN
ijtc-1372	152	2	testing	testing	NOUN
ijtc-1372	152	3	is	be	AUX
ijtc-1372	152	4	intended	intend	VERB
ijtc-1372	152	5	to	to	PART
ijtc-1372	152	6	see	see	VERB
ijtc-1372	152	7	if	if	SCONJ
ijtc-1372	152	8	there	there	PRON
ijtc-1372	152	9	is	be	VERB
ijtc-1372	152	10	a	a	DET
ijtc-1372	152	11	correlation	correlation	NOUN
ijtc-1372	152	12	between	between	ADP
ijtc-1372	152	13	the	the	DET
ijtc-1372	152	14	independent	independent	ADJ
ijtc-1372	152	15	variables	variable	NOUN
ijtc-1372	152	16	.	.	PUNCT
ijtc-1372	153	1	it	it	PRON
ijtc-1372	153	2	is	be	AUX
ijtc-1372	153	3	good	good	ADJ
ijtc-1372	153	4	if	if	SCONJ
ijtc-1372	153	5	the	the	DET
ijtc-1372	153	6	regression	regression	NOUN
ijtc-1372	153	7	model	model	NOUN
ijtc-1372	153	8	does	do	AUX
ijtc-1372	153	9	not	not	PART
ijtc-1372	153	10	correlate	correlate	VERB
ijtc-1372	153	11	with	with	ADP
ijtc-1372	153	12	independent	independent	ADJ
ijtc-1372	153	13	variables	variable	NOUN
ijtc-1372	153	14	(	(	PUNCT
ijtc-1372	153	15	ghozali	ghozali	ADJ
ijtc-1372	153	16	,	,	PUNCT
ijtc-1372	153	17	2018	2018	NUM
ijtc-1372	153	18	)	)	PUNCT
ijtc-1372	153	19	.	.	PUNCT
ijtc-1372	154	1	if	if	SCONJ
ijtc-1372	154	2	the	the	DET
ijtc-1372	154	3	vif	vif	NOUN
ijtc-1372	154	4	(	(	PUNCT
ijtc-1372	154	5	variance	variance	NOUN
ijtc-1372	154	6	inflation	inflation	NOUN
ijtc-1372	154	7	factor	factor	NOUN
ijtc-1372	154	8	)	)	PUNCT
ijtc-1372	154	9	test	test	NOUN
ijtc-1372	154	10	value	value	NOUN
ijtc-1372	154	11	is	be	AUX
ijtc-1372	154	12	1	1	NUM
ijtc-1372	154	13	,	,	PUNCT
ijtc-1372	154	14	it	it	PRON
ijtc-1372	154	15	does	do	AUX
ijtc-1372	154	16	not	not	PART
ijtc-1372	154	17	indicate	indicate	VERB
ijtc-1372	154	18	the	the	DET
ijtc-1372	154	19	presence	presence	NOUN
ijtc-1372	154	20	of	of	ADP
ijtc-1372	154	21	multicollinearity	multicollinearity	NOUN
ijtc-1372	154	22	symptoms	symptom	NOUN
ijtc-1372	154	23	.	.	PUNCT
ijtc-1372	155	1	if	if	SCONJ
ijtc-1372	155	2	the	the	DET
ijtc-1372	155	3	vif	vif	NOUN
ijtc-1372	155	4	(	(	PUNCT
ijtc-1372	155	5	variance	variance	NOUN
ijtc-1372	155	6	inflation	inflation	NOUN
ijtc-1372	155	7	factor	factor	NOUN
ijtc-1372	155	8	)	)	PUNCT
ijtc-1372	155	9	test	test	NOUN
ijtc-1372	155	10	value	value	NOUN
ijtc-1372	155	11	is	be	AUX
ijtc-1372	155	12	above	above	ADP
ijtc-1372	155	13	5	5	NUM
ijtc-1372	155	14	,	,	PUNCT
ijtc-1372	155	15	it	it	PRON
ijtc-1372	155	16	indicates	indicate	VERB
ijtc-1372	155	17	the	the	DET
ijtc-1372	155	18	presence	presence	NOUN
ijtc-1372	155	19	of	of	ADP
ijtc-1372	155	20	multicollinearity	multicollinearity	NOUN
ijtc-1372	155	21	symptoms	symptom	NOUN
ijtc-1372	155	22	(	(	PUNCT
ijtc-1372	155	23	studenmund	studenmund	NOUN
ijtc-1372	155	24	,	,	PUNCT
ijtc-1372	155	25	2017	2017	NUM
ijtc-1372	155	26	)	)	PUNCT
ijtc-1372	155	27	.	.	PUNCT
ijtc-1372	156	1	the	the	DET
ijtc-1372	156	2	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1372	156	3	test	test	NOUN
ijtc-1372	156	4	is	be	AUX
ijtc-1372	156	5	used	use	VERB
ijtc-1372	156	6	to	to	PART
ijtc-1372	156	7	determine	determine	VERB
ijtc-1372	156	8	whether	whether	SCONJ
ijtc-1372	156	9	the	the	DET
ijtc-1372	156	10	error	error	NOUN
ijtc-1372	156	11	in	in	ADP
ijtc-1372	156	12	the	the	DET
ijtc-1372	156	13	model	model	NOUN
ijtc-1372	156	14	influences	influence	VERB
ijtc-1372	156	15	the	the	DET
ijtc-1372	156	16	independent	independent	ADJ
ijtc-1372	156	17	variable	variable	NOUN
ijtc-1372	156	18	.	.	PUNCT
ijtc-1372	157	1	the	the	DET
ijtc-1372	157	2	test	test	NOUN
ijtc-1372	157	3	that	that	PRON
ijtc-1372	157	4	was	be	AUX
ijtc-1372	157	5	used	use	VERB
ijtc-1372	157	6	was	be	AUX
ijtc-1372	157	7	the	the	DET
ijtc-1372	157	8	breusch	breusch	ADV
ijtc-1372	157	9	-	-	PUNCT
ijtc-1372	157	10	pagan	pagan	ADJ
ijtc-1372	157	11	test	test	NOUN
ijtc-1372	157	12	.	.	PUNCT
ijtc-1372	158	1	using	use	VERB
ijtc-1372	158	2	a	a	DET
ijtc-1372	158	3	significance	significance	NOUN
ijtc-1372	158	4	value	value	NOUN
ijtc-1372	158	5	of	of	ADP
ijtc-1372	158	6	5	5	NUM
ijtc-1372	158	7	%	%	NOUN
ijtc-1372	158	8	,	,	PUNCT
ijtc-1372	158	9	it	it	PRON
ijtc-1372	158	10	can	can	AUX
ijtc-1372	158	11	be	be	AUX
ijtc-1372	158	12	said	say	VERB
ijtc-1372	158	13	that	that	SCONJ
ijtc-1372	158	14	if	if	SCONJ
ijtc-1372	158	15	the	the	DET
ijtc-1372	158	16	p	p	NOUN
ijtc-1372	158	17	-	-	PUNCT
ijtc-1372	158	18	value	value	NOUN
ijtc-1372	158	19	exceeds	exceed	VERB
ijtc-1372	158	20	0.05	0.05	NUM
ijtc-1372	158	21	,	,	PUNCT
ijtc-1372	158	22	there	there	PRON
ijtc-1372	158	23	is	be	VERB
ijtc-1372	158	24	no	no	DET
ijtc-1372	158	25	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1372	158	26	in	in	ADP
ijtc-1372	158	27	the	the	DET
ijtc-1372	158	28	regression	regression	NOUN
ijtc-1372	158	29	model	model	NOUN
ijtc-1372	158	30	.	.	PUNCT
ijtc-1372	159	1	if	if	SCONJ
ijtc-1372	159	2	the	the	DET
ijtc-1372	159	3	p	p	NOUN
ijtc-1372	159	4	-	-	PUNCT
ijtc-1372	159	5	value	value	NOUN
ijtc-1372	159	6	is	be	AUX
ijtc-1372	159	7	below	below	ADP
ijtc-1372	159	8	0.05	0.05	NUM
ijtc-1372	159	9	,	,	PUNCT
ijtc-1372	159	10	then	then	ADV
ijtc-1372	159	11	there	there	PRON
ijtc-1372	159	12	is	be	VERB
ijtc-1372	159	13	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1372	159	14	in	in	ADP
ijtc-1372	159	15	the	the	DET
ijtc-1372	159	16	regression	regression	NOUN
ijtc-1372	159	17	model	model	NOUN
ijtc-1372	159	18	(	(	PUNCT
ijtc-1372	159	19	studenmund	studenmund	NOUN
ijtc-1372	159	20	,	,	PUNCT
ijtc-1372	159	21	2017	2017	NUM
ijtc-1372	159	22	)	)	PUNCT
ijtc-1372	159	23	.	.	PUNCT
ijtc-1372	160	1	multiple	multiple	ADJ
ijtc-1372	160	2	linear	linear	PROPN
ijtc-1372	160	3	regression	regression	VERB
ijtc-1372	160	4	the	the	DET
ijtc-1372	160	5	regression	regression	NOUN
ijtc-1372	160	6	equation	equation	NOUN
ijtc-1372	160	7	in	in	ADP
ijtc-1372	160	8	this	this	DET
ijtc-1372	160	9	study	study	NOUN
ijtc-1372	160	10	is	be	AUX
ijtc-1372	160	11	as	as	SCONJ
ijtc-1372	160	12	follows	follow	VERB
ijtc-1372	160	13	:	:	PUNCT
ijtc-1372	160	14	model	model	NOUN
ijtc-1372	160	15	1	1	NUM
ijtc-1372	160	16	:	:	PUNCT
ijtc-1372	161	1	fr	fr	PROPN
ijtc-1372	161	2	=	=	PUNCT
ijtc-1372	161	3	ɑ	ɑ	PROPN
ijtc-1372	161	4	+	+	CCONJ
ijtc-1372	161	5	𝛽1	𝛽1	PROPN
ijtc-1372	161	6	emp	emp	NOUN
ijtc-1372	161	7	+	+	SYM
ijtc-1372	161	8	𝛽2	𝛽2	PROPN
ijtc-1372	161	9	gov	gov	PROPN
ijtc-1372	161	10	+	+	CCONJ
ijtc-1372	161	11	𝛽3	𝛽3	NOUN
ijtc-1372	161	12	public	public	NOUN
ijtc-1372	161	13	+	+	CCONJ
ijtc-1372	161	14	𝛽4	𝛽4	PROPN
ijtc-1372	161	15	nim	nim	NOUN
ijtc-1372	161	16	+	+	CCONJ
ijtc-1372	161	17	𝛽5	𝛽5	ADJ
ijtc-1372	161	18	size	size	NOUN
ijtc-1372	161	19	+	+	CCONJ
ijtc-1372	161	20	ɛ	ɛ	PROPN
ijtc-1372	161	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	161	22	banking	banking	NOUN
ijtc-1372	161	23	on	on	ADP
ijtc-1372	161	24	transparency	transparency	NOUN
ijtc-1372	161	25	:	:	PUNCT
ijtc-1372	161	26	the	the	DET
ijtc-1372	161	27	role	role	NOUN
ijtc-1372	161	28	of	of	ADP
ijtc-1372	161	29	stakeholders	stakeholder	NOUN
ijtc-1372	161	30	pressure	pressure	NOUN
ijtc-1372	161	31	in	in	ADP
ijtc-1372	161	32	indonesian	indonesian	ADJ
ijtc-1372	161	33	sustainability	sustainability	NOUN
ijtc-1372	161	34	reporting	reporting	NOUN
ijtc-1372	161	35	renata	renata	PROPN
ijtc-1372	161	36	,	,	PUNCT
ijtc-1372	161	37	widianingsih	widianingsih	NOUN
ijtc-1372	161	38	,	,	PUNCT
ijtc-1372	161	39	and	and	CCONJ
ijtc-1372	161	40	kohardinata	kohardinata	VERB
ijtc-1372	161	41	8	8	NUM
ijtc-1372	161	42	|	|	NOUN
ijtc-1372	161	43	ilomata	ilomata	PROPN
ijtc-1372	161	44	international	international	ADJ
ijtc-1372	161	45	journal	journal	NOUN
ijtc-1372	161	46	of	of	ADP
ijtc-1372	161	47	tax	tax	PROPN
ijtc-1372	161	48	&	&	CCONJ
ijtc-1372	161	49	accounting	accounting	PROPN
ijtc-1372	161	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	161	51	fr	fr	PROPN
ijtc-1372	161	52	is	be	AUX
ijtc-1372	161	53	sr	sr	PROPN
ijtc-1372	161	54	reporting	reporting	NOUN
ijtc-1372	161	55	frequency	frequency	NOUN
ijtc-1372	161	56	,	,	PUNCT
ijtc-1372	161	57	emp	emp	NOUN
ijtc-1372	161	58	is	be	AUX
ijtc-1372	161	59	employee	employee	NOUN
ijtc-1372	161	60	pressure	pressure	NOUN
ijtc-1372	161	61	,	,	PUNCT
ijtc-1372	161	62	gov	gov	PROPN
ijtc-1372	161	63	is	be	AUX
ijtc-1372	161	64	government	government	NOUN
ijtc-1372	161	65	pressure	pressure	NOUN
ijtc-1372	161	66	,	,	PUNCT
ijtc-1372	161	67	public	public	NOUN
ijtc-1372	161	68	is	be	AUX
ijtc-1372	161	69	public	public	ADJ
ijtc-1372	161	70	pressure	pressure	NOUN
ijtc-1372	161	71	,	,	PUNCT
ijtc-1372	161	72	nim	nim	PROPN
ijtc-1372	161	73	is	be	AUX
ijtc-1372	161	74	net	net	ADJ
ijtc-1372	161	75	interest	interest	NOUN
ijtc-1372	161	76	margin	margin	NOUN
ijtc-1372	161	77	,	,	PUNCT
ijtc-1372	161	78	and	and	CCONJ
ijtc-1372	161	79	size	size	NOUN
ijtc-1372	161	80	is	be	AUX
ijtc-1372	161	81	company	company	NOUN
ijtc-1372	161	82	size	size	NOUN
ijtc-1372	161	83	.	.	PUNCT
ijtc-1372	162	1	model	model	NOUN
ijtc-1372	162	2	2	2	NUM
ijtc-1372	162	3	:	:	PUNCT
ijtc-1372	162	4	ar	ar	PROPN
ijtc-1372	162	5	=	=	SYM
ijtc-1372	162	6	ɑ	ɑ	PROPN
ijtc-1372	162	7	+	+	CCONJ
ijtc-1372	162	8	𝛽1	𝛽1	PROPN
ijtc-1372	162	9	emp	emp	NOUN
ijtc-1372	162	10	+	+	SYM
ijtc-1372	162	11	𝛽2	𝛽2	PROPN
ijtc-1372	162	12	gov	gov	PROPN
ijtc-1372	162	13	+	+	CCONJ
ijtc-1372	162	14	𝛽3	𝛽3	NOUN
ijtc-1372	162	15	public	public	NOUN
ijtc-1372	162	16	+	+	CCONJ
ijtc-1372	162	17	𝛽4	𝛽4	PROPN
ijtc-1372	162	18	nim	nim	NOUN
ijtc-1372	162	19	+	+	CCONJ
ijtc-1372	162	20	𝛽5	𝛽5	ADJ
ijtc-1372	162	21	size	size	NOUN
ijtc-1372	162	22	+	+	CCONJ
ijtc-1372	162	23	ɛ	ɛ	PROPN
ijtc-1372	162	24	ar	ar	PROPN
ijtc-1372	162	25	is	be	AUX
ijtc-1372	162	26	sr	sr	PROPN
ijtc-1372	162	27	assurance	assurance	PROPN
ijtc-1372	162	28	,	,	PUNCT
ijtc-1372	162	29	emp	emp	NOUN
ijtc-1372	162	30	is	be	AUX
ijtc-1372	162	31	employee	employee	NOUN
ijtc-1372	162	32	pressure	pressure	NOUN
ijtc-1372	162	33	,	,	PUNCT
ijtc-1372	162	34	gov	gov	PROPN
ijtc-1372	162	35	is	be	AUX
ijtc-1372	162	36	government	government	NOUN
ijtc-1372	162	37	pressure	pressure	NOUN
ijtc-1372	162	38	,	,	PUNCT
ijtc-1372	162	39	public	public	NOUN
ijtc-1372	162	40	is	be	AUX
ijtc-1372	162	41	public	public	ADJ
ijtc-1372	162	42	pressure	pressure	NOUN
ijtc-1372	162	43	,	,	PUNCT
ijtc-1372	162	44	nim	nim	PROPN
ijtc-1372	162	45	is	be	AUX
ijtc-1372	162	46	net	net	ADJ
ijtc-1372	162	47	interest	interest	NOUN
ijtc-1372	162	48	margin	margin	NOUN
ijtc-1372	162	49	,	,	PUNCT
ijtc-1372	162	50	and	and	CCONJ
ijtc-1372	162	51	size	size	NOUN
ijtc-1372	162	52	is	be	AUX
ijtc-1372	162	53	company	company	NOUN
ijtc-1372	162	54	size	size	NOUN
ijtc-1372	162	55	.	.	PUNCT
ijtc-1372	163	1	hypothesis	hypothesis	NOUN
ijtc-1372	163	2	testing	test	VERB
ijtc-1372	163	3	f	f	PROPN
ijtc-1372	163	4	statistical	statistical	ADJ
ijtc-1372	163	5	test	test	NOUN
ijtc-1372	163	6	(	(	PUNCT
ijtc-1372	163	7	p	p	NOUN
ijtc-1372	163	8	-	-	PUNCT
ijtc-1372	163	9	value	value	NOUN
ijtc-1372	163	10	)	)	PUNCT
ijtc-1372	163	11	is	be	AUX
ijtc-1372	163	12	a	a	DET
ijtc-1372	163	13	model	model	NOUN
ijtc-1372	163	14	test	test	NOUN
ijtc-1372	163	15	used	use	VERB
ijtc-1372	163	16	to	to	PART
ijtc-1372	163	17	assess	assess	VERB
ijtc-1372	163	18	significance	significance	NOUN
ijtc-1372	163	19	.	.	PUNCT
ijtc-1372	164	1	suppose	suppose	VERB
ijtc-1372	164	2	the	the	DET
ijtc-1372	164	3	p	p	NOUN
ijtc-1372	164	4	-	-	PUNCT
ijtc-1372	164	5	value	value	NOUN
ijtc-1372	164	6	is	be	AUX
ijtc-1372	164	7	less	less	ADJ
ijtc-1372	164	8	than	than	ADP
ijtc-1372	164	9	the	the	DET
ijtc-1372	164	10	alpha	alpha	NOUN
ijtc-1372	164	11	(	(	PUNCT
ijtc-1372	164	12	significance	significance	NOUN
ijtc-1372	164	13	)	)	PUNCT
ijtc-1372	164	14	value	value	NOUN
ijtc-1372	164	15	,	,	PUNCT
ijtc-1372	164	16	usually	usually	ADV
ijtc-1372	164	17	0.05	0.05	NUM
ijtc-1372	164	18	.	.	PUNCT
ijtc-1372	165	1	in	in	ADP
ijtc-1372	165	2	that	that	DET
ijtc-1372	165	3	case	case	NOUN
ijtc-1372	165	4	,	,	PUNCT
ijtc-1372	165	5	it	it	PRON
ijtc-1372	165	6	means	mean	VERB
ijtc-1372	165	7	that	that	SCONJ
ijtc-1372	165	8	the	the	DET
ijtc-1372	165	9	model	model	NOUN
ijtc-1372	165	10	can	can	AUX
ijtc-1372	165	11	explain	explain	VERB
ijtc-1372	165	12	the	the	DET
ijtc-1372	165	13	dependent	dependent	ADJ
ijtc-1372	165	14	variable	variable	NOUN
ijtc-1372	165	15	,	,	PUNCT
ijtc-1372	165	16	rejecting	reject	VERB
ijtc-1372	165	17	the	the	DET
ijtc-1372	165	18	null	null	ADJ
ijtc-1372	165	19	hypothesis	hypothesis	NOUN
ijtc-1372	165	20	that	that	SCONJ
ijtc-1372	165	21	no	no	DET
ijtc-1372	165	22	independent	independent	ADJ
ijtc-1372	165	23	variable	variable	NOUN
ijtc-1372	165	24	has	have	VERB
ijtc-1372	165	25	an	an	DET
ijtc-1372	165	26	effect	effect	NOUN
ijtc-1372	165	27	,	,	PUNCT
ijtc-1372	165	28	and	and	CCONJ
ijtc-1372	165	29	accepting	accept	VERB
ijtc-1372	165	30	the	the	DET
ijtc-1372	165	31	alternative	alternative	ADJ
ijtc-1372	165	32	hypothesis	hypothesis	NOUN
ijtc-1372	165	33	that	that	SCONJ
ijtc-1372	165	34	there	there	PRON
ijtc-1372	165	35	is	be	VERB
ijtc-1372	165	36	at	at	ADV
ijtc-1372	165	37	least	least	ADJ
ijtc-1372	165	38	one	one	NUM
ijtc-1372	165	39	of	of	ADP
ijtc-1372	165	40	the	the	DET
ijtc-1372	165	41	independent	independent	ADJ
ijtc-1372	165	42	variables	variable	NOUN
ijtc-1372	165	43	that	that	PRON
ijtc-1372	165	44	has	have	VERB
ijtc-1372	165	45	a	a	DET
ijtc-1372	165	46	significant	significant	ADJ
ijtc-1372	165	47	impact	impact	NOUN
ijtc-1372	165	48	on	on	ADP
ijtc-1372	165	49	the	the	DET
ijtc-1372	165	50	dependent	dependent	ADJ
ijtc-1372	165	51	variable	variable	NOUN
ijtc-1372	165	52	(	(	PUNCT
ijtc-1372	165	53	mehmetoglu	mehmetoglu	NOUN
ijtc-1372	165	54	&	&	CCONJ
ijtc-1372	165	55	jakobsen	jakobsen	NOUN
ijtc-1372	165	56	,	,	PUNCT
ijtc-1372	165	57	2022	2022	NUM
ijtc-1372	165	58	)	)	PUNCT
ijtc-1372	165	59	.	.	PUNCT
ijtc-1372	166	1	the	the	DET
ijtc-1372	166	2	coefficient	coefficient	NOUN
ijtc-1372	166	3	of	of	ADP
ijtc-1372	166	4	determination	determination	NOUN
ijtc-1372	166	5	(	(	PUNCT
ijtc-1372	166	6	r2	r2	NOUN
ijtc-1372	166	7	)	)	PUNCT
ijtc-1372	166	8	measures	measure	VERB
ijtc-1372	166	9	the	the	DET
ijtc-1372	166	10	ability	ability	NOUN
ijtc-1372	166	11	of	of	ADP
ijtc-1372	166	12	the	the	DET
ijtc-1372	166	13	independent	independent	ADJ
ijtc-1372	166	14	variables	variable	NOUN
ijtc-1372	166	15	to	to	PART
ijtc-1372	166	16	explain	explain	VERB
ijtc-1372	166	17	the	the	DET
ijtc-1372	166	18	dependent	dependent	ADJ
ijtc-1372	166	19	variable	variable	NOUN
ijtc-1372	166	20	in	in	ADP
ijtc-1372	166	21	the	the	DET
ijtc-1372	166	22	regression	regression	NOUN
ijtc-1372	166	23	model	model	NOUN
ijtc-1372	166	24	.	.	PUNCT
ijtc-1372	167	1	it	it	PRON
ijtc-1372	167	2	ranges	range	VERB
ijtc-1372	167	3	from	from	ADP
ijtc-1372	167	4	zero	zero	NUM
ijtc-1372	167	5	to	to	ADP
ijtc-1372	167	6	one	one	NUM
ijtc-1372	167	7	.	.	PUNCT
ijtc-1372	168	1	getting	get	VERB
ijtc-1372	168	2	closer	close	ADJ
ijtc-1372	168	3	to	to	ADP
ijtc-1372	168	4	one	one	NUM
ijtc-1372	168	5	means	mean	VERB
ijtc-1372	168	6	that	that	SCONJ
ijtc-1372	168	7	the	the	DET
ijtc-1372	168	8	independent	independent	ADJ
ijtc-1372	168	9	variables	variable	NOUN
ijtc-1372	168	10	have	have	VERB
ijtc-1372	168	11	almost	almost	ADV
ijtc-1372	168	12	all	all	DET
ijtc-1372	168	13	the	the	DET
ijtc-1372	168	14	information	information	NOUN
ijtc-1372	168	15	needed	need	VERB
ijtc-1372	168	16	to	to	PART
ijtc-1372	168	17	estimate	estimate	VERB
ijtc-1372	168	18	the	the	DET
ijtc-1372	168	19	variation	variation	NOUN
ijtc-1372	168	20	in	in	ADP
ijtc-1372	168	21	the	the	DET
ijtc-1372	168	22	dependent	dependent	ADJ
ijtc-1372	168	23	variable	variable	NOUN
ijtc-1372	168	24	(	(	PUNCT
ijtc-1372	168	25	ghozali	ghozali	PROPN
ijtc-1372	168	26	,	,	PUNCT
ijtc-1372	168	27	2018	2018	NUM
ijtc-1372	168	28	)	)	PUNCT
ijtc-1372	168	29	.	.	PUNCT
ijtc-1372	169	1	the	the	DET
ijtc-1372	169	2	t	t	NOUN
ijtc-1372	169	3	-	-	PUNCT
ijtc-1372	169	4	statistical	statistical	ADJ
ijtc-1372	169	5	test	test	NOUN
ijtc-1372	169	6	is	be	AUX
ijtc-1372	169	7	used	use	VERB
ijtc-1372	169	8	to	to	PART
ijtc-1372	169	9	determine	determine	VERB
ijtc-1372	169	10	whether	whether	SCONJ
ijtc-1372	169	11	the	the	DET
ijtc-1372	169	12	population	population	NOUN
ijtc-1372	169	13	mean	mean	VERB
ijtc-1372	169	14	(	(	PUNCT
ijtc-1372	169	15	average	average	ADJ
ijtc-1372	169	16	)	)	PUNCT
ijtc-1372	169	17	of	of	ADP
ijtc-1372	169	18	a	a	DET
ijtc-1372	169	19	variable	variable	NOUN
ijtc-1372	169	20	in	in	ADP
ijtc-1372	169	21	two	two	NUM
ijtc-1372	169	22	independent	independent	ADJ
ijtc-1372	169	23	(	(	PUNCT
ijtc-1372	169	24	unpaired	unpaired	ADJ
ijtc-1372	169	25	)	)	PUNCT
ijtc-1372	169	26	samples	sample	NOUN
ijtc-1372	169	27	/	/	SYM
ijtc-1372	169	28	groups	group	NOUN
ijtc-1372	169	29	significantly	significantly	ADV
ijtc-1372	169	30	affects	affect	VERB
ijtc-1372	169	31	each	each	DET
ijtc-1372	169	32	other	other	ADJ
ijtc-1372	169	33	.	.	PUNCT
ijtc-1372	170	1	a	a	DET
ijtc-1372	170	2	p	p	NOUN
ijtc-1372	170	3	-	-	PUNCT
ijtc-1372	170	4	value	value	NOUN
ijtc-1372	170	5	of	of	ADP
ijtc-1372	170	6	less	less	ADJ
ijtc-1372	170	7	than	than	ADP
ijtc-1372	170	8	0.05	0.05	NUM
ijtc-1372	170	9	indicates	indicate	VERB
ijtc-1372	170	10	a	a	DET
ijtc-1372	170	11	significant	significant	ADJ
ijtc-1372	170	12	effect	effect	NOUN
ijtc-1372	170	13	between	between	ADP
ijtc-1372	170	14	variables	variable	NOUN
ijtc-1372	170	15	,	,	PUNCT
ijtc-1372	170	16	while	while	SCONJ
ijtc-1372	170	17	a	a	DET
ijtc-1372	170	18	p	p	NOUN
ijtc-1372	170	19	-	-	PUNCT
ijtc-1372	170	20	value	value	NOUN
ijtc-1372	170	21	that	that	PRON
ijtc-1372	170	22	exceeds	exceed	VERB
ijtc-1372	170	23	0.05	0.05	NUM
ijtc-1372	170	24	indicates	indicate	VERB
ijtc-1372	170	25	no	no	DET
ijtc-1372	170	26	significant	significant	ADJ
ijtc-1372	170	27	impact	impact	NOUN
ijtc-1372	170	28	between	between	ADP
ijtc-1372	170	29	variables	variable	NOUN
ijtc-1372	170	30	(	(	PUNCT
ijtc-1372	170	31	mehmetoglu	mehmetoglu	NOUN
ijtc-1372	170	32	&	&	CCONJ
ijtc-1372	170	33	jakobsen	jakobsen	NOUN
ijtc-1372	170	34	,	,	PUNCT
ijtc-1372	170	35	2022	2022	NUM
ijtc-1372	170	36	)	)	PUNCT
ijtc-1372	170	37	.	.	PUNCT
ijtc-1372	171	1	results	result	NOUN
ijtc-1372	171	2	and	and	CCONJ
ijtc-1372	171	3	discussion	discussion	NOUN
ijtc-1372	171	4	descriptive	descriptive	ADJ
ijtc-1372	171	5	statistics	statistic	NOUN
ijtc-1372	171	6	through	through	ADP
ijtc-1372	171	7	purposive	purposive	ADJ
ijtc-1372	171	8	sampling	sampling	NOUN
ijtc-1372	171	9	with	with	ADP
ijtc-1372	171	10	predetermined	predetermine	VERB
ijtc-1372	171	11	criteria	criterion	NOUN
ijtc-1372	171	12	,	,	PUNCT
ijtc-1372	171	13	observational	observational	ADJ
ijtc-1372	171	14	data	datum	NOUN
ijtc-1372	171	15	were	be	AUX
ijtc-1372	171	16	found	find	VERB
ijtc-1372	171	17	as	as	ADV
ijtc-1372	171	18	many	many	ADJ
ijtc-1372	171	19	as	as	ADP
ijtc-1372	171	20	39	39	NUM
ijtc-1372	171	21	companies	company	NOUN
ijtc-1372	171	22	during	during	ADP
ijtc-1372	171	23	the	the	DET
ijtc-1372	171	24	five	five	NUM
ijtc-1372	171	25	-	-	PUNCT
ijtc-1372	171	26	year	year	NOUN
ijtc-1372	171	27	research	research	NOUN
ijtc-1372	171	28	period	period	NOUN
ijtc-1372	171	29	(	(	PUNCT
ijtc-1372	171	30	2018	2018	NUM
ijtc-1372	171	31	-	-	SYM
ijtc-1372	171	32	2022	2022	NUM
ijtc-1372	171	33	)	)	PUNCT
ijtc-1372	171	34	that	that	PRON
ijtc-1372	171	35	met	meet	VERB
ijtc-1372	171	36	the	the	DET
ijtc-1372	171	37	sampling	sample	VERB
ijtc-1372	171	38	criteria	criterion	NOUN
ijtc-1372	171	39	.	.	PUNCT
ijtc-1372	172	1	however	however	ADV
ijtc-1372	172	2	,	,	PUNCT
ijtc-1372	172	3	outlier	outlier	ADJ
ijtc-1372	172	4	data	datum	NOUN
ijtc-1372	172	5	was	be	AUX
ijtc-1372	172	6	found	find	VERB
ijtc-1372	172	7	after	after	SCONJ
ijtc-1372	172	8	all	all	DET
ijtc-1372	172	9	the	the	DET
ijtc-1372	172	10	data	datum	NOUN
ijtc-1372	172	11	was	be	AUX
ijtc-1372	172	12	regressed	regress	VERB
ijtc-1372	172	13	for	for	ADP
ijtc-1372	172	14	the	the	DET
ijtc-1372	172	15	normality	normality	NOUN
ijtc-1372	172	16	test	test	NOUN
ijtc-1372	172	17	.	.	PUNCT
ijtc-1372	173	1	outlier	outlier	NOUN
ijtc-1372	173	2	data	datum	NOUN
ijtc-1372	173	3	has	have	VERB
ijtc-1372	173	4	an	an	DET
ijtc-1372	173	5	extreme	extreme	ADJ
ijtc-1372	173	6	range	range	NOUN
ijtc-1372	173	7	of	of	ADP
ijtc-1372	173	8	differences	difference	NOUN
ijtc-1372	173	9	compared	compare	VERB
ijtc-1372	173	10	to	to	ADP
ijtc-1372	173	11	other	other	ADJ
ijtc-1372	173	12	observation	observation	NOUN
ijtc-1372	173	13	data	datum	NOUN
ijtc-1372	173	14	.	.	PUNCT
ijtc-1372	174	1	therefore	therefore	ADV
ijtc-1372	174	2	,	,	PUNCT
ijtc-1372	174	3	an	an	DET
ijtc-1372	174	4	outlier	outlier	ADJ
ijtc-1372	174	5	elimination	elimination	NOUN
ijtc-1372	174	6	mechanism	mechanism	NOUN
ijtc-1372	174	7	is	be	AUX
ijtc-1372	174	8	needed	need	VERB
ijtc-1372	174	9	by	by	ADP
ijtc-1372	174	10	paying	pay	VERB
ijtc-1372	174	11	attention	attention	NOUN
ijtc-1372	174	12	to	to	ADP
ijtc-1372	174	13	the	the	DET
ijtc-1372	174	14	normality	normality	NOUN
ijtc-1372	174	15	test	test	NOUN
ijtc-1372	174	16	boxplot	boxplot	NOUN
ijtc-1372	174	17	.	.	PUNCT
ijtc-1372	175	1	the	the	DET
ijtc-1372	175	2	normality	normality	NOUN
ijtc-1372	175	3	boxplot	boxplot	NOUN
ijtc-1372	175	4	shows	show	VERB
ijtc-1372	175	5	that	that	SCONJ
ijtc-1372	175	6	there	there	PRON
ijtc-1372	175	7	is	be	VERB
ijtc-1372	175	8	one	one	NUM
ijtc-1372	175	9	outlier	outlier	NOUN
ijtc-1372	175	10	data	datum	NOUN
ijtc-1372	175	11	point	point	NOUN
ijtc-1372	175	12	.	.	PUNCT
ijtc-1372	176	1	so	so	ADV
ijtc-1372	176	2	the	the	DET
ijtc-1372	176	3	total	total	ADJ
ijtc-1372	176	4	number	number	NOUN
ijtc-1372	176	5	of	of	ADP
ijtc-1372	176	6	observations	observation	NOUN
ijtc-1372	176	7	in	in	ADP
ijtc-1372	176	8	the	the	DET
ijtc-1372	176	9	years	year	NOUN
ijtc-1372	176	10	and	and	CCONJ
ijtc-1372	176	11	companies	company	NOUN
ijtc-1372	176	12	is	be	AUX
ijtc-1372	176	13	190	190	NUM
ijtc-1372	176	14	.	.	PUNCT
ijtc-1372	176	15	table	table	NOUN
ijtc-1372	176	16	1	1	NUM
ijtc-1372	176	17	.	.	PUNCT
ijtc-1372	177	1	descriptive	descriptive	ADJ
ijtc-1372	177	2	analysis	analysis	NOUN
ijtc-1372	177	3	variable	variable	ADJ
ijtc-1372	177	4	mean	mean	NOUN
ijtc-1372	177	5	std	std	PROPN
ijtc-1372	177	6	.	.	PROPN
ijtc-1372	177	7	dev	dev	PROPN
ijtc-1372	177	8	.	.	PUNCT
ijtc-1372	178	1	min	min	PROPN
ijtc-1372	178	2	max	max	PROPN
ijtc-1372	178	3	employee	employee	NOUN
ijtc-1372	178	4	pressure	pressure	NOUN
ijtc-1372	178	5	7.754595	7.754595	NUM
ijtc-1372	178	6	1.557991	1.557991	NUM
ijtc-1372	178	7	5.4424	5.4424	NUM
ijtc-1372	178	8	11.3556	11.3556	NUM
ijtc-1372	178	9	government	government	NOUN
ijtc-1372	178	10	pressure	pressure	NOUN
ijtc-1372	178	11	.1021868	.1021868	X
ijtc-1372	179	1	.2393828	.2393828	NOUN
ijtc-1372	179	2	0	0	PUNCT
ijtc-1372	180	1	.7953	.7953	ADJ
ijtc-1372	180	2	public	public	ADJ
ijtc-1372	180	3	pressure	pressure	NOUN
ijtc-1372	180	4	.2347474	.2347474	PROPN
ijtc-1372	180	5	.1627456	.1627456	PROPN
ijtc-1372	181	1	.0271	.0271	PROPN
ijtc-1372	181	2	.5719	.5719	PROPN
ijtc-1372	181	3	frequency	frequency	NOUN
ijtc-1372	181	4	of	of	ADP
ijtc-1372	181	5	sr	sr	PROPN
ijtc-1372	181	6	3.921053	3.921053	NUM
ijtc-1372	181	7	.8816931	.8816931	NOUN
ijtc-1372	181	8	2	2	NUM
ijtc-1372	181	9	5	5	NUM
ijtc-1372	181	10	assurance	assurance	NOUN
ijtc-1372	181	11	of	of	ADP
ijtc-1372	181	12	sr	sr	PROPN
ijtc-1372	181	13	.7894737	.7894737	PROPN
ijtc-1372	182	1	1.630087	1.630087	NUM
ijtc-1372	182	2	0	0	NUM
ijtc-1372	182	3	5	5	NUM
ijtc-1372	182	4	nim	nim	PROPN
ijtc-1372	182	5	.0439553	.0439553	PROPN
ijtc-1372	183	1	.0168728	.0168728	PROPN
ijtc-1372	183	2	.013	.013	NUM
ijtc-1372	183	3	.0806	.0806	PROPN
ijtc-1372	183	4	size	size	NOUN
ijtc-1372	183	5	17.66064	17.66064	NUM
ijtc-1372	183	6	1.664322	1.664322	NUM
ijtc-1372	183	7	15.2944	15.2944	NUM
ijtc-1372	183	8	21.1766	21.1766	NUM
ijtc-1372	183	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	183	10	banking	banking	NOUN
ijtc-1372	183	11	on	on	ADP
ijtc-1372	183	12	transparency	transparency	NOUN
ijtc-1372	183	13	:	:	PUNCT
ijtc-1372	184	1	the	the	DET
ijtc-1372	184	2	role	role	NOUN
ijtc-1372	184	3	of	of	ADP
ijtc-1372	184	4	stakeholders	stakeholder	NOUN
ijtc-1372	184	5	pressure	pressure	NOUN
ijtc-1372	184	6	in	in	ADP
ijtc-1372	184	7	indonesian	indonesian	ADJ
ijtc-1372	184	8	sustainability	sustainability	NOUN
ijtc-1372	184	9	reporting	reporting	NOUN
ijtc-1372	184	10	renata	renata	PROPN
ijtc-1372	184	11	,	,	PUNCT
ijtc-1372	184	12	widianingsih	widianingsih	NOUN
ijtc-1372	184	13	,	,	PUNCT
ijtc-1372	184	14	and	and	CCONJ
ijtc-1372	184	15	kohardinata	kohardinata	VERB
ijtc-1372	184	16	9	9	NUM
ijtc-1372	184	17	|	|	NOUN
ijtc-1372	184	18	ilomata	ilomata	PROPN
ijtc-1372	184	19	international	international	ADJ
ijtc-1372	184	20	journal	journal	NOUN
ijtc-1372	184	21	of	of	ADP
ijtc-1372	184	22	tax	tax	PROPN
ijtc-1372	184	23	&	&	CCONJ
ijtc-1372	184	24	accounting	accounting	PROPN
ijtc-1372	184	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	184	26	employee	employee	NOUN
ijtc-1372	184	27	pressure	pressure	NOUN
ijtc-1372	184	28	as	as	SCONJ
ijtc-1372	184	29	measured	measure	VERB
ijtc-1372	184	30	using	use	VERB
ijtc-1372	184	31	the	the	DET
ijtc-1372	184	32	natural	natural	ADJ
ijtc-1372	184	33	logarithm	logarithm	NOUN
ijtc-1372	184	34	of	of	ADP
ijtc-1372	184	35	the	the	DET
ijtc-1372	184	36	number	number	NOUN
ijtc-1372	184	37	of	of	ADP
ijtc-1372	184	38	employees	employee	NOUN
ijtc-1372	184	39	has	have	VERB
ijtc-1372	184	40	an	an	DET
ijtc-1372	184	41	average	average	NOUN
ijtc-1372	184	42	of	of	ADP
ijtc-1372	184	43	7,754	7,754	NUM
ijtc-1372	184	44	with	with	ADP
ijtc-1372	184	45	a	a	DET
ijtc-1372	184	46	standard	standard	ADJ
ijtc-1372	184	47	deviation	deviation	NOUN
ijtc-1372	184	48	of	of	ADP
ijtc-1372	184	49	1,557	1,557	NUM
ijtc-1372	184	50	,	,	PUNCT
ijtc-1372	184	51	a	a	DET
ijtc-1372	184	52	minimum	minimum	ADJ
ijtc-1372	184	53	value	value	NOUN
ijtc-1372	184	54	of	of	ADP
ijtc-1372	184	55	5,442	5,442	NUM
ijtc-1372	184	56	,	,	PUNCT
ijtc-1372	184	57	and	and	CCONJ
ijtc-1372	184	58	a	a	DET
ijtc-1372	184	59	maximum	maximum	ADJ
ijtc-1372	184	60	value	value	NOUN
ijtc-1372	184	61	of	of	ADP
ijtc-1372	184	62	11,355	11,355	NUM
ijtc-1372	184	63	.	.	PUNCT
ijtc-1372	185	1	the	the	DET
ijtc-1372	185	2	company	company	NOUN
ijtc-1372	185	3	with	with	ADP
ijtc-1372	185	4	the	the	DET
ijtc-1372	185	5	highest	high	ADJ
ijtc-1372	185	6	number	number	NOUN
ijtc-1372	185	7	of	of	ADP
ijtc-1372	185	8	employees	employee	NOUN
ijtc-1372	185	9	is	be	AUX
ijtc-1372	185	10	bank	bank	PROPN
ijtc-1372	185	11	rakyat	rakyat	PROPN
ijtc-1372	185	12	indonesia	indonesia	PROPN
ijtc-1372	185	13	,	,	PUNCT
ijtc-1372	185	14	while	while	SCONJ
ijtc-1372	185	15	the	the	DET
ijtc-1372	185	16	company	company	NOUN
ijtc-1372	185	17	with	with	ADP
ijtc-1372	185	18	the	the	DET
ijtc-1372	185	19	lowest	low	ADJ
ijtc-1372	185	20	is	be	AUX
ijtc-1372	185	21	allo	allo	PROPN
ijtc-1372	185	22	bank	bank	PROPN
ijtc-1372	185	23	indonesia	indonesia	PROPN
ijtc-1372	185	24	.	.	PUNCT
ijtc-1372	186	1	there	there	PRON
ijtc-1372	186	2	is	be	VERB
ijtc-1372	186	3	a	a	DET
ijtc-1372	186	4	significant	significant	ADJ
ijtc-1372	186	5	gap	gap	NOUN
ijtc-1372	186	6	between	between	ADP
ijtc-1372	186	7	the	the	DET
ijtc-1372	186	8	number	number	NOUN
ijtc-1372	186	9	of	of	ADP
ijtc-1372	186	10	employees	employee	NOUN
ijtc-1372	186	11	of	of	ADP
ijtc-1372	186	12	the	the	DET
ijtc-1372	186	13	two	two	NUM
ijtc-1372	186	14	companies	company	NOUN
ijtc-1372	186	15	,	,	PUNCT
ijtc-1372	186	16	which	which	PRON
ijtc-1372	186	17	will	will	AUX
ijtc-1372	186	18	influence	influence	VERB
ijtc-1372	186	19	the	the	DET
ijtc-1372	186	20	pressure	pressure	NOUN
ijtc-1372	186	21	exerted	exert	VERB
ijtc-1372	186	22	by	by	ADP
ijtc-1372	186	23	employees	employee	NOUN
ijtc-1372	186	24	.	.	PUNCT
ijtc-1372	187	1	government	government	NOUN
ijtc-1372	187	2	pressure	pressure	NOUN
ijtc-1372	187	3	as	as	SCONJ
ijtc-1372	187	4	measured	measure	VERB
ijtc-1372	187	5	using	use	VERB
ijtc-1372	187	6	government	government	NOUN
ijtc-1372	187	7	share	share	NOUN
ijtc-1372	187	8	ownership	ownership	NOUN
ijtc-1372	187	9	in	in	ADP
ijtc-1372	187	10	the	the	DET
ijtc-1372	187	11	company	company	NOUN
ijtc-1372	187	12	has	have	VERB
ijtc-1372	187	13	an	an	DET
ijtc-1372	187	14	average	average	NOUN
ijtc-1372	187	15	of	of	ADP
ijtc-1372	187	16	0.102	0.102	NUM
ijtc-1372	187	17	with	with	ADP
ijtc-1372	187	18	a	a	DET
ijtc-1372	187	19	standard	standard	ADJ
ijtc-1372	187	20	deviation	deviation	NOUN
ijtc-1372	187	21	of	of	ADP
ijtc-1372	187	22	0.239	0.239	NUM
ijtc-1372	187	23	,	,	PUNCT
ijtc-1372	187	24	a	a	DET
ijtc-1372	187	25	minimum	minimum	ADJ
ijtc-1372	187	26	value	value	NOUN
ijtc-1372	187	27	of	of	ADP
ijtc-1372	187	28	0	0	NUM
ijtc-1372	187	29	,	,	PUNCT
ijtc-1372	187	30	and	and	CCONJ
ijtc-1372	187	31	a	a	DET
ijtc-1372	187	32	maximum	maximum	ADJ
ijtc-1372	187	33	value	value	NOUN
ijtc-1372	187	34	of	of	ADP
ijtc-1372	187	35	0.795	0.795	NUM
ijtc-1372	187	36	.	.	PUNCT
ijtc-1372	188	1	the	the	DET
ijtc-1372	188	2	financial	financial	ADJ
ijtc-1372	188	3	institution	institution	NOUN
ijtc-1372	188	4	with	with	ADP
ijtc-1372	188	5	the	the	DET
ijtc-1372	188	6	highest	high	ADJ
ijtc-1372	188	7	degree	degree	NOUN
ijtc-1372	188	8	of	of	ADP
ijtc-1372	188	9	government	government	NOUN
ijtc-1372	188	10	ownership	ownership	NOUN
ijtc-1372	188	11	is	be	AUX
ijtc-1372	188	12	the	the	DET
ijtc-1372	188	13	bank	bank	PROPN
ijtc-1372	188	14	pembangunan	pembangunan	PROPN
ijtc-1372	188	15	daerah	daerah	PROPN
ijtc-1372	188	16	jawa	jawa	PROPN
ijtc-1372	188	17	timur	timur	PROPN
ijtc-1372	188	18	.	.	PUNCT
ijtc-1372	189	1	this	this	PRON
ijtc-1372	189	2	signifies	signify	VERB
ijtc-1372	189	3	that	that	SCONJ
ijtc-1372	189	4	the	the	DET
ijtc-1372	189	5	government	government	NOUN
ijtc-1372	189	6	holds	hold	VERB
ijtc-1372	189	7	a	a	DET
ijtc-1372	189	8	majority	majority	NOUN
ijtc-1372	189	9	stake	stake	NOUN
ijtc-1372	189	10	in	in	ADP
ijtc-1372	189	11	the	the	DET
ijtc-1372	189	12	bank	bank	NOUN
ijtc-1372	189	13	,	,	PUNCT
ijtc-1372	189	14	granting	grant	VERB
ijtc-1372	189	15	it	it	PRON
ijtc-1372	189	16	significant	significant	ADJ
ijtc-1372	189	17	influence	influence	NOUN
ijtc-1372	189	18	over	over	ADP
ijtc-1372	189	19	its	its	PRON
ijtc-1372	189	20	operations	operation	NOUN
ijtc-1372	189	21	.	.	PUNCT
ijtc-1372	190	1	conversely	conversely	ADV
ijtc-1372	190	2	,	,	PUNCT
ijtc-1372	190	3	entirely	entirely	ADV
ijtc-1372	190	4	private	private	ADJ
ijtc-1372	190	5	banks	bank	NOUN
ijtc-1372	190	6	exist	exist	VERB
ijtc-1372	190	7	,	,	PUNCT
ijtc-1372	190	8	indicating	indicate	VERB
ijtc-1372	190	9	an	an	DET
ijtc-1372	190	10	absence	absence	NOUN
ijtc-1372	190	11	of	of	ADP
ijtc-1372	190	12	government	government	NOUN
ijtc-1372	190	13	control	control	NOUN
ijtc-1372	190	14	through	through	ADP
ijtc-1372	190	15	shareholding	shareholding	NOUN
ijtc-1372	190	16	.	.	PUNCT
ijtc-1372	191	1	community	community	NOUN
ijtc-1372	191	2	pressure	pressure	NOUN
ijtc-1372	191	3	as	as	SCONJ
ijtc-1372	191	4	measured	measure	VERB
ijtc-1372	191	5	using	use	VERB
ijtc-1372	191	6	community	community	NOUN
ijtc-1372	191	7	/	/	SYM
ijtc-1372	191	8	public	public	ADJ
ijtc-1372	191	9	share	share	NOUN
ijtc-1372	191	10	ownership	ownership	NOUN
ijtc-1372	191	11	has	have	VERB
ijtc-1372	191	12	an	an	DET
ijtc-1372	191	13	average	average	NOUN
ijtc-1372	191	14	of	of	ADP
ijtc-1372	191	15	0.234	0.234	NUM
ijtc-1372	191	16	with	with	ADP
ijtc-1372	191	17	a	a	DET
ijtc-1372	191	18	standard	standard	ADJ
ijtc-1372	191	19	deviation	deviation	NOUN
ijtc-1372	191	20	of	of	ADP
ijtc-1372	191	21	0.162	0.162	NUM
ijtc-1372	191	22	,	,	PUNCT
ijtc-1372	191	23	a	a	DET
ijtc-1372	191	24	minimum	minimum	ADJ
ijtc-1372	191	25	value	value	NOUN
ijtc-1372	191	26	of	of	ADP
ijtc-1372	191	27	0.027	0.027	NUM
ijtc-1372	191	28	,	,	PUNCT
ijtc-1372	191	29	and	and	CCONJ
ijtc-1372	191	30	a	a	DET
ijtc-1372	191	31	maximum	maximum	ADJ
ijtc-1372	191	32	value	value	NOUN
ijtc-1372	191	33	of	of	ADP
ijtc-1372	191	34	0.571	0.571	NUM
ijtc-1372	191	35	.	.	PUNCT
ijtc-1372	192	1	bank	bank	PROPN
ijtc-1372	192	2	maybank	maybank	PROPN
ijtc-1372	192	3	indonesia	indonesia	PROPN
ijtc-1372	192	4	exhibits	exhibit	VERB
ijtc-1372	192	5	the	the	DET
ijtc-1372	192	6	lowest	low	ADJ
ijtc-1372	192	7	level	level	NOUN
ijtc-1372	192	8	of	of	ADP
ijtc-1372	192	9	public	public	ADJ
ijtc-1372	192	10	shareholding	shareholding	NOUN
ijtc-1372	192	11	among	among	ADP
ijtc-1372	192	12	indonesian	indonesian	ADJ
ijtc-1372	192	13	banks	bank	NOUN
ijtc-1372	192	14	,	,	PUNCT
ijtc-1372	192	15	while	while	SCONJ
ijtc-1372	192	16	bank	bank	PROPN
ijtc-1372	192	17	artha	artha	PROPN
ijtc-1372	192	18	graha	graha	PROPN
ijtc-1372	192	19	internasional	internasional	NOUN
ijtc-1372	192	20	boasts	boast	VERB
ijtc-1372	192	21	the	the	DET
ijtc-1372	192	22	highest	high	ADJ
ijtc-1372	192	23	proportion	proportion	NOUN
ijtc-1372	192	24	.	.	PUNCT
ijtc-1372	193	1	this	this	DET
ijtc-1372	193	2	disparity	disparity	NOUN
ijtc-1372	193	3	in	in	ADP
ijtc-1372	193	4	public	public	ADJ
ijtc-1372	193	5	ownership	ownership	NOUN
ijtc-1372	193	6	translates	translate	VERB
ijtc-1372	193	7	into	into	ADP
ijtc-1372	193	8	differing	differ	VERB
ijtc-1372	193	9	pressure	pressure	NOUN
ijtc-1372	193	10	exerted	exert	VERB
ijtc-1372	193	11	by	by	ADP
ijtc-1372	193	12	shareholders	shareholder	NOUN
ijtc-1372	193	13	.	.	PUNCT
ijtc-1372	194	1	with	with	ADP
ijtc-1372	194	2	its	its	PRON
ijtc-1372	194	3	high	high	ADJ
ijtc-1372	194	4	public	public	ADJ
ijtc-1372	194	5	shareholding	shareholding	NOUN
ijtc-1372	194	6	,	,	PUNCT
ijtc-1372	194	7	bank	bank	NOUN
ijtc-1372	194	8	artha	artha	PROPN
ijtc-1372	194	9	graha	graha	PROPN
ijtc-1372	194	10	internasional	internasional	NOUN
ijtc-1372	194	11	will	will	AUX
ijtc-1372	194	12	likely	likely	ADV
ijtc-1372	194	13	face	face	VERB
ijtc-1372	194	14	greater	great	ADJ
ijtc-1372	194	15	scrutiny	scrutiny	NOUN
ijtc-1372	194	16	and	and	CCONJ
ijtc-1372	194	17	pressure	pressure	NOUN
ijtc-1372	194	18	from	from	ADP
ijtc-1372	194	19	public	public	ADJ
ijtc-1372	194	20	investors	investor	NOUN
ijtc-1372	194	21	than	than	ADP
ijtc-1372	194	22	bank	bank	PROPN
ijtc-1372	194	23	maybank	maybank	PROPN
ijtc-1372	194	24	indonesia	indonesia	PROPN
ijtc-1372	194	25	.	.	PUNCT
ijtc-1372	195	1	transparency	transparency	NOUN
ijtc-1372	195	2	as	as	SCONJ
ijtc-1372	195	3	measured	measure	VERB
ijtc-1372	195	4	by	by	ADP
ijtc-1372	195	5	sr	sr	PROPN
ijtc-1372	195	6	reporting	reporting	NOUN
ijtc-1372	195	7	frequency	frequency	NOUN
ijtc-1372	195	8	and	and	CCONJ
ijtc-1372	195	9	sr	sr	PROPN
ijtc-1372	195	10	assurance	assurance	NOUN
ijtc-1372	195	11	has	have	VERB
ijtc-1372	195	12	an	an	DET
ijtc-1372	195	13	average	average	NOUN
ijtc-1372	195	14	of	of	ADP
ijtc-1372	195	15	3.921	3.921	NUM
ijtc-1372	195	16	and	and	CCONJ
ijtc-1372	195	17	0.789	0.789	NUM
ijtc-1372	195	18	,	,	PUNCT
ijtc-1372	195	19	with	with	ADP
ijtc-1372	195	20	standard	standard	ADJ
ijtc-1372	195	21	deviations	deviation	NOUN
ijtc-1372	195	22	of	of	ADP
ijtc-1372	195	23	0.881	0.881	NUM
ijtc-1372	195	24	and	and	CCONJ
ijtc-1372	195	25	1.630	1.630	NUM
ijtc-1372	195	26	,	,	PUNCT
ijtc-1372	195	27	minimum	minimum	ADJ
ijtc-1372	195	28	values	value	NOUN
ijtc-1372	195	29	of	of	ADP
ijtc-1372	195	30	2	2	NUM
ijtc-1372	195	31	and	and	CCONJ
ijtc-1372	195	32	0	0	NUM
ijtc-1372	195	33	,	,	PUNCT
ijtc-1372	195	34	and	and	CCONJ
ijtc-1372	195	35	maximum	maximum	ADJ
ijtc-1372	195	36	values	value	NOUN
ijtc-1372	195	37	of	of	ADP
ijtc-1372	195	38	5	5	NUM
ijtc-1372	195	39	and	and	CCONJ
ijtc-1372	195	40	5	5	NUM
ijtc-1372	195	41	respectively	respectively	ADV
ijtc-1372	195	42	.	.	PUNCT
ijtc-1372	196	1	the	the	DET
ijtc-1372	196	2	indonesian	indonesian	ADJ
ijtc-1372	196	3	government	government	NOUN
ijtc-1372	196	4	mandated	mandate	VERB
ijtc-1372	196	5	that	that	SCONJ
ijtc-1372	196	6	banks	bank	NOUN
ijtc-1372	196	7	issue	issue	VERB
ijtc-1372	196	8	sustainability	sustainability	NOUN
ijtc-1372	196	9	reports	report	NOUN
ijtc-1372	196	10	(	(	PUNCT
ijtc-1372	196	11	srs	srs	PROPN
ijtc-1372	196	12	)	)	PUNCT
ijtc-1372	196	13	starting	start	VERB
ijtc-1372	196	14	in	in	ADP
ijtc-1372	196	15	2019	2019	NUM
ijtc-1372	196	16	.	.	PUNCT
ijtc-1372	197	1	however	however	ADV
ijtc-1372	197	2	,	,	PUNCT
ijtc-1372	197	3	due	due	ADP
ijtc-1372	197	4	to	to	ADP
ijtc-1372	197	5	the	the	DET
ijtc-1372	197	6	pandemic	pandemic	NOUN
ijtc-1372	197	7	,	,	PUNCT
ijtc-1372	197	8	a	a	DET
ijtc-1372	197	9	grace	grace	NOUN
ijtc-1372	197	10	period	period	NOUN
ijtc-1372	197	11	was	be	AUX
ijtc-1372	197	12	extended	extend	VERB
ijtc-1372	197	13	until	until	ADP
ijtc-1372	197	14	2022	2022	NUM
ijtc-1372	197	15	for	for	ADP
ijtc-1372	197	16	report	report	NOUN
ijtc-1372	197	17	publication	publication	NOUN
ijtc-1372	197	18	.	.	PUNCT
ijtc-1372	198	1	consequently	consequently	ADV
ijtc-1372	198	2	,	,	PUNCT
ijtc-1372	198	3	some	some	DET
ijtc-1372	198	4	banks	bank	NOUN
ijtc-1372	198	5	only	only	ADV
ijtc-1372	198	6	have	have	VERB
ijtc-1372	198	7	srs	srs	PROPN
ijtc-1372	198	8	available	available	ADJ
ijtc-1372	198	9	for	for	ADP
ijtc-1372	198	10	the	the	DET
ijtc-1372	198	11	most	most	ADV
ijtc-1372	198	12	recent	recent	ADJ
ijtc-1372	198	13	two	two	NUM
ijtc-1372	198	14	years	year	NOUN
ijtc-1372	198	15	(	(	PUNCT
ijtc-1372	198	16	2022	2022	NUM
ijtc-1372	198	17	and	and	CCONJ
ijtc-1372	198	18	2021	2021	NUM
ijtc-1372	198	19	)	)	PUNCT
ijtc-1372	198	20	.	.	PUNCT
ijtc-1372	199	1	conversely	conversely	ADV
ijtc-1372	199	2	,	,	PUNCT
ijtc-1372	199	3	institutions	institution	NOUN
ijtc-1372	199	4	like	like	ADP
ijtc-1372	199	5	bank	bank	PROPN
ijtc-1372	199	6	central	central	PROPN
ijtc-1372	199	7	asia	asia	PROPN
ijtc-1372	199	8	and	and	CCONJ
ijtc-1372	199	9	bank	bank	PROPN
ijtc-1372	199	10	negara	negara	PROPN
ijtc-1372	199	11	indonesia	indonesia	PROPN
ijtc-1372	199	12	have	have	AUX
ijtc-1372	199	13	consistently	consistently	ADV
ijtc-1372	199	14	published	publish	VERB
ijtc-1372	199	15	srs	srs	PROPN
ijtc-1372	199	16	throughout	throughout	ADP
ijtc-1372	199	17	the	the	DET
ijtc-1372	199	18	research	research	NOUN
ijtc-1372	199	19	period	period	NOUN
ijtc-1372	199	20	(	(	PUNCT
ijtc-1372	199	21	2018	2018	NUM
ijtc-1372	199	22	-	-	SYM
ijtc-1372	199	23	2022	2022	NUM
ijtc-1372	199	24	)	)	PUNCT
ijtc-1372	199	25	.	.	PUNCT
ijtc-1372	200	1	sustainability	sustainability	NOUN
ijtc-1372	200	2	report	report	NOUN
ijtc-1372	200	3	assurance	assurance	NOUN
ijtc-1372	200	4	is	be	AUX
ijtc-1372	200	5	currently	currently	ADV
ijtc-1372	200	6	voluntary	voluntary	ADJ
ijtc-1372	200	7	in	in	ADP
ijtc-1372	200	8	indonesia	indonesia	PROPN
ijtc-1372	200	9	.	.	PUNCT
ijtc-1372	201	1	consequently	consequently	ADV
ijtc-1372	201	2	,	,	PUNCT
ijtc-1372	201	3	some	some	DET
ijtc-1372	201	4	banks	bank	NOUN
ijtc-1372	201	5	choose	choose	VERB
ijtc-1372	201	6	not	not	PART
ijtc-1372	201	7	to	to	PART
ijtc-1372	201	8	utilise	utilise	VERB
ijtc-1372	201	9	these	these	DET
ijtc-1372	201	10	services	service	NOUN
ijtc-1372	201	11	,	,	PUNCT
ijtc-1372	201	12	while	while	SCONJ
ijtc-1372	201	13	others	other	NOUN
ijtc-1372	201	14	,	,	PUNCT
ijtc-1372	201	15	such	such	ADJ
ijtc-1372	201	16	as	as	ADP
ijtc-1372	201	17	bank	bank	PROPN
ijtc-1372	201	18	negara	negara	PROPN
ijtc-1372	201	19	indonesia	indonesia	PROPN
ijtc-1372	201	20	and	and	CCONJ
ijtc-1372	201	21	bank	bank	PROPN
ijtc-1372	201	22	rakyat	rakyat	PROPN
ijtc-1372	201	23	indonesia	indonesia	PROPN
ijtc-1372	201	24	,	,	PUNCT
ijtc-1372	201	25	have	have	AUX
ijtc-1372	201	26	consistently	consistently	ADV
ijtc-1372	201	27	engaged	engage	VERB
ijtc-1372	201	28	external	external	ADJ
ijtc-1372	201	29	assurance	assurance	NOUN
ijtc-1372	201	30	providers	provider	NOUN
ijtc-1372	201	31	throughout	throughout	ADP
ijtc-1372	201	32	the	the	DET
ijtc-1372	201	33	research	research	NOUN
ijtc-1372	201	34	period	period	NOUN
ijtc-1372	201	35	(	(	PUNCT
ijtc-1372	201	36	2018	2018	NUM
ijtc-1372	201	37	-	-	SYM
ijtc-1372	201	38	2022	2022	NUM
ijtc-1372	201	39	)	)	PUNCT
ijtc-1372	201	40	.	.	PUNCT
ijtc-1372	202	1	profitability	profitability	NOUN
ijtc-1372	202	2	as	as	SCONJ
ijtc-1372	202	3	measured	measure	VERB
ijtc-1372	202	4	using	use	VERB
ijtc-1372	202	5	net	net	ADJ
ijtc-1372	202	6	interest	interest	NOUN
ijtc-1372	202	7	margin	margin	NOUN
ijtc-1372	202	8	(	(	PUNCT
ijtc-1372	202	9	nim	nim	NOUN
ijtc-1372	202	10	)	)	PUNCT
ijtc-1372	202	11	has	have	VERB
ijtc-1372	202	12	an	an	DET
ijtc-1372	202	13	average	average	NOUN
ijtc-1372	202	14	of	of	ADP
ijtc-1372	202	15	0.043	0.043	NUM
ijtc-1372	202	16	with	with	ADP
ijtc-1372	202	17	a	a	DET
ijtc-1372	202	18	standard	standard	ADJ
ijtc-1372	202	19	deviation	deviation	NOUN
ijtc-1372	202	20	of	of	ADP
ijtc-1372	202	21	0.016	0.016	NUM
ijtc-1372	202	22	,	,	PUNCT
ijtc-1372	202	23	a	a	DET
ijtc-1372	202	24	minimum	minimum	ADJ
ijtc-1372	202	25	value	value	NOUN
ijtc-1372	202	26	of	of	ADP
ijtc-1372	202	27	0.013	0.013	NUM
ijtc-1372	202	28	,	,	PUNCT
ijtc-1372	202	29	and	and	CCONJ
ijtc-1372	202	30	a	a	DET
ijtc-1372	202	31	maximum	maximum	ADJ
ijtc-1372	202	32	value	value	NOUN
ijtc-1372	202	33	of	of	ADP
ijtc-1372	202	34	0.080	0.080	NUM
ijtc-1372	202	35	.	.	PUNCT
ijtc-1372	202	36	company	company	NOUN
ijtc-1372	202	37	size	size	NOUN
ijtc-1372	202	38	(	(	PUNCT
ijtc-1372	202	39	size	size	NOUN
ijtc-1372	202	40	)	)	PUNCT
ijtc-1372	202	41	as	as	SCONJ
ijtc-1372	202	42	measured	measure	VERB
ijtc-1372	202	43	using	use	VERB
ijtc-1372	202	44	the	the	DET
ijtc-1372	202	45	natural	natural	ADJ
ijtc-1372	202	46	logarithm	logarithm	NOUN
ijtc-1372	202	47	of	of	ADP
ijtc-1372	202	48	total	total	ADJ
ijtc-1372	202	49	assets	asset	NOUN
ijtc-1372	202	50	has	have	VERB
ijtc-1372	202	51	an	an	DET
ijtc-1372	202	52	average	average	NOUN
ijtc-1372	202	53	of	of	ADP
ijtc-1372	202	54	17,660	17,660	NUM
ijtc-1372	202	55	with	with	ADP
ijtc-1372	202	56	a	a	DET
ijtc-1372	202	57	standard	standard	ADJ
ijtc-1372	202	58	deviation	deviation	NOUN
ijtc-1372	202	59	of	of	ADP
ijtc-1372	202	60	1,664	1,664	NUM
ijtc-1372	202	61	,	,	PUNCT
ijtc-1372	202	62	a	a	DET
ijtc-1372	202	63	minimum	minimum	ADJ
ijtc-1372	202	64	value	value	NOUN
ijtc-1372	202	65	of	of	ADP
ijtc-1372	202	66	15,294	15,294	NUM
ijtc-1372	202	67	,	,	PUNCT
ijtc-1372	202	68	and	and	CCONJ
ijtc-1372	202	69	a	a	DET
ijtc-1372	202	70	maximum	maximum	ADJ
ijtc-1372	202	71	value	value	NOUN
ijtc-1372	202	72	of	of	ADP
ijtc-1372	202	73	21,176	21,176	NUM
ijtc-1372	202	74	.	.	PUNCT
ijtc-1372	203	1	model	model	NOUN
ijtc-1372	203	2	1	1	NUM
ijtc-1372	203	3	model	model	NOUN
ijtc-1372	203	4	1	1	NUM
ijtc-1372	203	5	is	be	AUX
ijtc-1372	203	6	used	use	VERB
ijtc-1372	203	7	to	to	PART
ijtc-1372	203	8	test	test	VERB
ijtc-1372	203	9	hypothesis	hypothesis	NOUN
ijtc-1372	203	10	1	1	NUM
ijtc-1372	203	11	,	,	PUNCT
ijtc-1372	203	12	hypothesis	hypothesis	NOUN
ijtc-1372	203	13	2	2	NUM
ijtc-1372	203	14	,	,	PUNCT
ijtc-1372	203	15	and	and	CCONJ
ijtc-1372	203	16	hypothesis	hypothesis	NOUN
ijtc-1372	203	17	3	3	NUM
ijtc-1372	203	18	.	.	PUNCT
ijtc-1372	204	1	classical	classical	ADJ
ijtc-1372	204	2	assumption	assumption	NOUN
ijtc-1372	204	3	test	test	NOUN
ijtc-1372	204	4	1	1	NUM
ijtc-1372	204	5	.	.	PUNCT
ijtc-1372	204	6	normality	normality	NOUN
ijtc-1372	204	7	test	test	NOUN
ijtc-1372	204	8	table	table	NOUN
ijtc-1372	205	1	2	2	NUM
ijtc-1372	205	2	.	.	PUNCT
ijtc-1372	205	3	normality	normality	NOUN
ijtc-1372	205	4	test	test	NOUN
ijtc-1372	205	5	model	model	NOUN
ijtc-1372	205	6	1	1	NUM
ijtc-1372	205	7	variable	variable	ADJ
ijtc-1372	205	8	p	p	ADJ
ijtc-1372	205	9	-	-	PUNCT
ijtc-1372	205	10	value	value	NOUN
ijtc-1372	205	11	residual	residual	ADJ
ijtc-1372	205	12	0.6952	0.6952	NUM
ijtc-1372	205	13	the	the	DET
ijtc-1372	205	14	p	p	NOUN
ijtc-1372	205	15	-	-	PUNCT
ijtc-1372	205	16	value	value	NOUN
ijtc-1372	205	17	obtained	obtain	VERB
ijtc-1372	205	18	for	for	ADP
ijtc-1372	205	19	model	model	NOUN
ijtc-1372	205	20	1	1	NUM
ijtc-1372	205	21	is	be	AUX
ijtc-1372	205	22	0.6952	0.6952	NUM
ijtc-1372	205	23	,	,	PUNCT
ijtc-1372	205	24	above	above	ADP
ijtc-1372	205	25	0.05	0.05	NUM
ijtc-1372	205	26	or	or	CCONJ
ijtc-1372	205	27	5	5	NUM
ijtc-1372	205	28	%	%	NOUN
ijtc-1372	205	29	.	.	PUNCT
ijtc-1372	206	1	then	then	ADV
ijtc-1372	206	2	regression	regression	VERB
ijtc-1372	206	3	model	model	NOUN
ijtc-1372	206	4	1	1	NUM
ijtc-1372	206	5	is	be	AUX
ijtc-1372	206	6	said	say	VERB
ijtc-1372	206	7	to	to	PART
ijtc-1372	206	8	fulfill	fulfill	VERB
ijtc-1372	206	9	the	the	DET
ijtc-1372	206	10	normality	normality	NOUN
ijtc-1372	206	11	test	test	NOUN
ijtc-1372	206	12	.	.	PUNCT
ijtc-1372	207	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	207	2	banking	banking	NOUN
ijtc-1372	207	3	on	on	ADP
ijtc-1372	207	4	transparency	transparency	NOUN
ijtc-1372	207	5	:	:	PUNCT
ijtc-1372	207	6	the	the	DET
ijtc-1372	207	7	role	role	NOUN
ijtc-1372	207	8	of	of	ADP
ijtc-1372	207	9	stakeholders	stakeholder	NOUN
ijtc-1372	207	10	pressure	pressure	NOUN
ijtc-1372	207	11	in	in	ADP
ijtc-1372	207	12	indonesian	indonesian	ADJ
ijtc-1372	207	13	sustainability	sustainability	NOUN
ijtc-1372	207	14	reporting	reporting	NOUN
ijtc-1372	207	15	renata	renata	PROPN
ijtc-1372	207	16	,	,	PUNCT
ijtc-1372	207	17	widianingsih	widianingsih	NOUN
ijtc-1372	207	18	,	,	PUNCT
ijtc-1372	207	19	and	and	CCONJ
ijtc-1372	207	20	kohardinata	kohardinata	VERB
ijtc-1372	207	21	10	10	NUM
ijtc-1372	207	22	|	|	ADV
ijtc-1372	207	23	ilomata	ilomata	PROPN
ijtc-1372	207	24	international	international	ADJ
ijtc-1372	207	25	journal	journal	NOUN
ijtc-1372	207	26	of	of	ADP
ijtc-1372	207	27	tax	tax	PROPN
ijtc-1372	207	28	&	&	CCONJ
ijtc-1372	207	29	accounting	accounting	NOUN
ijtc-1372	207	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	207	31	2	2	NUM
ijtc-1372	207	32	.	.	PUNCT
ijtc-1372	208	1	multicollinearity	multicollinearity	NOUN
ijtc-1372	208	2	test	test	NOUN
ijtc-1372	208	3	table	table	NOUN
ijtc-1372	208	4	3	3	NUM
ijtc-1372	208	5	.	.	PUNCT
ijtc-1372	209	1	multicollinearity	multicollinearity	NOUN
ijtc-1372	209	2	test	test	NOUN
ijtc-1372	209	3	model	model	NOUN
ijtc-1372	209	4	1	1	NUM
ijtc-1372	209	5	(	(	PUNCT
ijtc-1372	209	6	1	1	NUM
ijtc-1372	209	7	)	)	PUNCT
ijtc-1372	209	8	variable	variable	ADJ
ijtc-1372	209	9	vif	vif	NOUN
ijtc-1372	209	10	employee	employee	NOUN
ijtc-1372	209	11	pressure	pressure	VERB
ijtc-1372	209	12	18.87	18.87	NUM
ijtc-1372	209	13	government	government	NOUN
ijtc-1372	209	14	pressure	pressure	NOUN
ijtc-1372	209	15	1.32	1.32	NUM
ijtc-1372	209	16	public	public	ADJ
ijtc-1372	209	17	pressure	pressure	NOUN
ijtc-1372	209	18	1.10	1.10	NUM
ijtc-1372	209	19	nim	nim	PROPN
ijtc-1372	209	20	1.57	1.57	NUM
ijtc-1372	209	21	size	size	NOUN
ijtc-1372	209	22	16.21	16.21	NUM
ijtc-1372	209	23	mean	mean	NOUN
ijtc-1372	209	24	vif	vif	NOUN
ijtc-1372	209	25	7.81	7.81	NUM
ijtc-1372	209	26	the	the	DET
ijtc-1372	209	27	mean	mean	INTJ
ijtc-1372	209	28	vif	vif	NOUN
ijtc-1372	209	29	shows	show	VERB
ijtc-1372	209	30	7.81	7.81	NUM
ijtc-1372	209	31	,	,	PUNCT
ijtc-1372	209	32	which	which	PRON
ijtc-1372	209	33	indicates	indicate	VERB
ijtc-1372	209	34	the	the	DET
ijtc-1372	209	35	presence	presence	NOUN
ijtc-1372	209	36	of	of	ADP
ijtc-1372	209	37	multicollinearity	multicollinearity	NOUN
ijtc-1372	209	38	symptoms	symptom	NOUN
ijtc-1372	209	39	.	.	PUNCT
ijtc-1372	210	1	traced	trace	VERB
ijtc-1372	210	2	further	far	ADV
ijtc-1372	210	3	,	,	PUNCT
ijtc-1372	210	4	two	two	NUM
ijtc-1372	210	5	variables	variable	NOUN
ijtc-1372	210	6	are	be	AUX
ijtc-1372	210	7	strongly	strongly	ADV
ijtc-1372	210	8	correlated	correlate	VERB
ijtc-1372	210	9	:	:	PUNCT
ijtc-1372	210	10	employee	employee	NOUN
ijtc-1372	210	11	pressure	pressure	NOUN
ijtc-1372	210	12	and	and	CCONJ
ijtc-1372	210	13	company	company	NOUN
ijtc-1372	210	14	size	size	NOUN
ijtc-1372	210	15	,	,	PUNCT
ijtc-1372	210	16	so	so	CCONJ
ijtc-1372	210	17	the	the	DET
ijtc-1372	210	18	information	information	NOUN
ijtc-1372	210	19	provided	provide	VERB
ijtc-1372	210	20	overlaps	overlap	NOUN
ijtc-1372	210	21	.	.	PUNCT
ijtc-1372	211	1	therefore	therefore	ADV
ijtc-1372	211	2	,	,	PUNCT
ijtc-1372	211	3	the	the	DET
ijtc-1372	211	4	company	company	NOUN
ijtc-1372	211	5	size	size	NOUN
ijtc-1372	211	6	control	control	NOUN
ijtc-1372	211	7	variable	variable	NOUN
ijtc-1372	211	8	will	will	AUX
ijtc-1372	211	9	be	be	AUX
ijtc-1372	211	10	removed	remove	VERB
ijtc-1372	211	11	from	from	ADP
ijtc-1372	211	12	model	model	NOUN
ijtc-1372	211	13	1	1	NUM
ijtc-1372	211	14	because	because	SCONJ
ijtc-1372	211	15	employee	employee	NOUN
ijtc-1372	211	16	pressure	pressure	NOUN
ijtc-1372	211	17	has	have	AUX
ijtc-1372	211	18	provided	provide	VERB
ijtc-1372	211	19	similar	similar	ADJ
ijtc-1372	211	20	information	information	NOUN
ijtc-1372	211	21	.	.	PUNCT
ijtc-1372	212	1	table	table	NOUN
ijtc-1372	212	2	4	4	NUM
ijtc-1372	212	3	.	.	PUNCT
ijtc-1372	213	1	multicollinearity	multicollinearity	NOUN
ijtc-1372	213	2	test	test	NOUN
ijtc-1372	213	3	model	model	NOUN
ijtc-1372	213	4	1	1	NUM
ijtc-1372	213	5	(	(	PUNCT
ijtc-1372	213	6	2	2	NUM
ijtc-1372	213	7	)	)	PUNCT
ijtc-1372	213	8	variable	variable	ADJ
ijtc-1372	213	9	vif	vif	NOUN
ijtc-1372	213	10	employee	employee	NOUN
ijtc-1372	213	11	pressure	pressure	NOUN
ijtc-1372	213	12	1.59	1.59	NUM
ijtc-1372	213	13	government	government	NOUN
ijtc-1372	213	14	pressure	pressure	NOUN
ijtc-1372	213	15	1.31	1.31	NUM
ijtc-1372	213	16	public	public	ADJ
ijtc-1372	213	17	pressure	pressure	NOUN
ijtc-1372	213	18	1.10	1.10	NUM
ijtc-1372	213	19	nim	nim	NOUN
ijtc-1372	213	20	1.32	1.32	NUM
ijtc-1372	213	21	mean	mean	NOUN
ijtc-1372	213	22	vif	vif	NOUN
ijtc-1372	213	23	1.33	1.33	NUM
ijtc-1372	213	24	after	after	ADP
ijtc-1372	213	25	the	the	DET
ijtc-1372	213	26	control	control	NOUN
ijtc-1372	213	27	variable	variable	ADJ
ijtc-1372	213	28	company	company	NOUN
ijtc-1372	213	29	size	size	NOUN
ijtc-1372	213	30	is	be	AUX
ijtc-1372	213	31	excluded	exclude	VERB
ijtc-1372	213	32	,	,	PUNCT
ijtc-1372	213	33	model	model	NOUN
ijtc-1372	213	34	1	1	NUM
ijtc-1372	213	35	shows	show	VERB
ijtc-1372	213	36	no	no	DET
ijtc-1372	213	37	multicollinearity	multicollinearity	NOUN
ijtc-1372	213	38	symptoms	symptom	NOUN
ijtc-1372	213	39	.	.	PUNCT
ijtc-1372	214	1	3	3	X
ijtc-1372	214	2	.	.	X
ijtc-1372	214	3	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1372	214	4	test	test	NOUN
ijtc-1372	214	5	table	table	NOUN
ijtc-1372	214	6	5	5	NUM
ijtc-1372	214	7	.	.	PUNCT
ijtc-1372	214	8	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1372	214	9	test	test	NOUN
ijtc-1372	214	10	model	model	NOUN
ijtc-1372	214	11	1	1	NUM
ijtc-1372	214	12	variable	variable	ADJ
ijtc-1372	214	13	p	p	NOUN
ijtc-1372	214	14	-	-	PUNCT
ijtc-1372	214	15	value	value	NOUN
ijtc-1372	214	16	fitted	fit	VERB
ijtc-1372	214	17	values	value	NOUN
ijtc-1372	214	18	of	of	ADP
ijtc-1372	214	19	fr	fr	PROPN
ijtc-1372	214	20	0.2235	0.2235	NUM
ijtc-1372	214	21	in	in	ADP
ijtc-1372	214	22	the	the	DET
ijtc-1372	214	23	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1372	214	24	test	test	NOUN
ijtc-1372	214	25	,	,	PUNCT
ijtc-1372	214	26	the	the	DET
ijtc-1372	214	27	p	p	NOUN
ijtc-1372	214	28	-	-	PUNCT
ijtc-1372	214	29	value	value	NOUN
ijtc-1372	214	30	is	be	AUX
ijtc-1372	214	31	0.2235	0.2235	NUM
ijtc-1372	214	32	,	,	PUNCT
ijtc-1372	214	33	which	which	PRON
ijtc-1372	214	34	exceeds	exceed	VERB
ijtc-1372	214	35	0.05	0.05	NUM
ijtc-1372	214	36	.	.	PUNCT
ijtc-1372	215	1	this	this	PRON
ijtc-1372	215	2	means	mean	VERB
ijtc-1372	215	3	that	that	SCONJ
ijtc-1372	215	4	the	the	DET
ijtc-1372	215	5	regression	regression	NOUN
ijtc-1372	215	6	model	model	NOUN
ijtc-1372	215	7	does	do	AUX
ijtc-1372	215	8	not	not	PART
ijtc-1372	215	9	exhibit	exhibit	VERB
ijtc-1372	215	10	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1372	215	11	.	.	PUNCT
ijtc-1372	216	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	216	2	banking	banking	NOUN
ijtc-1372	216	3	on	on	ADP
ijtc-1372	216	4	transparency	transparency	NOUN
ijtc-1372	216	5	:	:	PUNCT
ijtc-1372	216	6	the	the	DET
ijtc-1372	216	7	role	role	NOUN
ijtc-1372	216	8	of	of	ADP
ijtc-1372	216	9	stakeholders	stakeholder	NOUN
ijtc-1372	216	10	pressure	pressure	NOUN
ijtc-1372	216	11	in	in	ADP
ijtc-1372	216	12	indonesian	indonesian	ADJ
ijtc-1372	216	13	sustainability	sustainability	NOUN
ijtc-1372	216	14	reporting	reporting	NOUN
ijtc-1372	216	15	renata	renata	PROPN
ijtc-1372	216	16	,	,	PUNCT
ijtc-1372	216	17	widianingsih	widianingsih	NOUN
ijtc-1372	216	18	,	,	PUNCT
ijtc-1372	216	19	and	and	CCONJ
ijtc-1372	216	20	kohardinata	kohardinata	VERB
ijtc-1372	216	21	11	11	NUM
ijtc-1372	216	22	|	|	NOUN
ijtc-1372	216	23	ilomata	ilomata	PROPN
ijtc-1372	216	24	international	international	ADJ
ijtc-1372	216	25	journal	journal	NOUN
ijtc-1372	216	26	of	of	ADP
ijtc-1372	216	27	tax	tax	PROPN
ijtc-1372	216	28	&	&	CCONJ
ijtc-1372	216	29	accounting	accounting	PROPN
ijtc-1372	216	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	216	31	multiple	multiple	ADJ
ijtc-1372	216	32	linear	linear	ADJ
ijtc-1372	216	33	regression	regression	NOUN
ijtc-1372	216	34	and	and	CCONJ
ijtc-1372	216	35	hypothesis	hypothesis	NOUN
ijtc-1372	216	36	testing	testing	NOUN
ijtc-1372	216	37	table	table	NOUN
ijtc-1372	216	38	6	6	NUM
ijtc-1372	216	39	.	.	PUNCT
ijtc-1372	217	1	summary	summary	NOUN
ijtc-1372	217	2	of	of	ADP
ijtc-1372	217	3	regression	regression	NOUN
ijtc-1372	217	4	testing	testing	NOUN
ijtc-1372	217	5	results	result	NOUN
ijtc-1372	217	6	model	model	VERB
ijtc-1372	217	7	1	1	NUM
ijtc-1372	217	8	model	model	NOUN
ijtc-1372	217	9	1	1	NUM
ijtc-1372	217	10	fr	fr	NOUN
ijtc-1372	217	11	=	=	PUNCT
ijtc-1372	218	1	ɑ	ɑ	PROPN
ijtc-1372	218	2	+	+	CCONJ
ijtc-1372	218	3	𝛽1	𝛽1	NOUN
ijtc-1372	218	4	emp+	emp+	NOUN
ijtc-1372	218	5	𝛽2	𝛽2	ADJ
ijtc-1372	218	6	gov	gov	PROPN
ijtc-1372	218	7	+	+	CCONJ
ijtc-1372	218	8	𝛽3	𝛽3	NOUN
ijtc-1372	218	9	public	public	NOUN
ijtc-1372	218	10	+	+	CCONJ
ijtc-1372	218	11	𝛽4	𝛽4	PROPN
ijtc-1372	218	12	nim	nim	PROPN
ijtc-1372	218	13	+	+	CCONJ
ijtc-1372	218	14	ɛ	ɛ	PROPN
ijtc-1372	218	15	variable	variable	PROPN
ijtc-1372	218	16	coef	coef	PROPN
ijtc-1372	218	17	.	.	PUNCT
ijtc-1372	219	1	std	std	NOUN
ijtc-1372	219	2	.	.	PUNCT
ijtc-1372	220	1	err	err	PROPN
ijtc-1372	220	2	.	.	PUNCT
ijtc-1372	221	1	t	t	PROPN
ijtc-1372	221	2	-	-	PUNCT
ijtc-1372	221	3	test	test	NOUN
ijtc-1372	221	4	(	(	PUNCT
ijtc-1372	221	5	p	p	NOUN
ijtc-1372	221	6	-	-	PUNCT
ijtc-1372	221	7	value	value	NOUN
ijtc-1372	221	8	)	)	PUNCT
ijtc-1372	221	9	employee	employee	NOUN
ijtc-1372	221	10	pressure	pressure	NOUN
ijtc-1372	222	1	.3552798	.3552798	PROPN
ijtc-1372	223	1	.0934886	.0934886	PROPN
ijtc-1372	224	1	0.001	0.001	NUM
ijtc-1372	224	2	government	government	NOUN
ijtc-1372	224	3	pressure	pressure	NOUN
ijtc-1372	224	4	.5528857	.5528857	PROPN
ijtc-1372	225	1	.5518597	.5518597	PROPN
ijtc-1372	225	2	0.324	0.324	NUM
ijtc-1372	225	3	public	public	ADJ
ijtc-1372	225	4	pressure	pressure	NOUN
ijtc-1372	225	5	-.6535002	-.6535002	NOUN
ijtc-1372	225	6	.7438744	.7438744	ADP
ijtc-1372	225	7	0.386	0.386	NUM
ijtc-1372	225	8	nim	nim	PROPN
ijtc-1372	225	9	-3.419718	-3.419718	PROPN
ijtc-1372	225	10	7.844057	7.844057	NUM
ijtc-1372	225	11	0.666	0.666	NUM
ijtc-1372	225	12	cons	con	NOUN
ijtc-1372	225	13	1.413226	1.413226	NUM
ijtc-1372	225	14	.6352577	.6352577	PROPN
ijtc-1372	225	15	0.033	0.033	NUM
ijtc-1372	225	16	f	f	NOUN
ijtc-1372	225	17	test	test	NOUN
ijtc-1372	225	18	(	(	PUNCT
ijtc-1372	225	19	p	p	NOUN
ijtc-1372	225	20	-	-	PUNCT
ijtc-1372	225	21	value	value	NOUN
ijtc-1372	225	22	)	)	PUNCT
ijtc-1372	225	23	0.0007	0.0007	NUM
ijtc-1372	225	24	r	r	NOUN
ijtc-1372	225	25	-	-	PUNCT
ijtc-1372	225	26	squared	square	VERB
ijtc-1372	225	27	0.4353	0.4353	NUM
ijtc-1372	225	28	model	model	NOUN
ijtc-1372	225	29	1	1	NUM
ijtc-1372	225	30	has	have	VERB
ijtc-1372	225	31	an	an	DET
ijtc-1372	225	32	f	f	PROPN
ijtc-1372	225	33	test	test	NOUN
ijtc-1372	225	34	value	value	NOUN
ijtc-1372	225	35	of	of	ADP
ijtc-1372	225	36	0.0007	0.0007	NUM
ijtc-1372	225	37	.	.	PUNCT
ijtc-1372	226	1	data	datum	NOUN
ijtc-1372	226	2	requirements	requirement	NOUN
ijtc-1372	226	3	are	be	AUX
ijtc-1372	226	4	suitable	suitable	ADJ
ijtc-1372	226	5	for	for	ADP
ijtc-1372	226	6	research	research	NOUN
ijtc-1372	226	7	if	if	SCONJ
ijtc-1372	226	8	they	they	PRON
ijtc-1372	226	9	have	have	VERB
ijtc-1372	226	10	a	a	DET
ijtc-1372	226	11	p	p	NOUN
ijtc-1372	226	12	-	-	PUNCT
ijtc-1372	226	13	value	value	NOUN
ijtc-1372	226	14	of	of	ADP
ijtc-1372	226	15	less	less	ADJ
ijtc-1372	226	16	than	than	ADP
ijtc-1372	226	17	0.05	0.05	NUM
ijtc-1372	226	18	.	.	PUNCT
ijtc-1372	227	1	this	this	PRON
ijtc-1372	227	2	means	mean	VERB
ijtc-1372	227	3	the	the	DET
ijtc-1372	227	4	data	datum	NOUN
ijtc-1372	227	5	is	be	AUX
ijtc-1372	227	6	feasible	feasible	ADJ
ijtc-1372	227	7	,	,	PUNCT
ijtc-1372	227	8	and	and	CCONJ
ijtc-1372	227	9	model	model	NOUN
ijtc-1372	227	10	1	1	NUM
ijtc-1372	227	11	can	can	AUX
ijtc-1372	227	12	explain	explain	VERB
ijtc-1372	227	13	the	the	DET
ijtc-1372	227	14	sr	sr	PROPN
ijtc-1372	227	15	reporting	report	VERB
ijtc-1372	227	16	frequency	frequency	NOUN
ijtc-1372	227	17	dependent	dependent	ADJ
ijtc-1372	227	18	variable	variable	NOUN
ijtc-1372	227	19	.	.	PUNCT
ijtc-1372	228	1	r	r	X
ijtc-1372	228	2	-	-	PUNCT
ijtc-1372	228	3	squared	square	VERB
ijtc-1372	228	4	shows	show	VERB
ijtc-1372	228	5	0.4353	0.4353	NUM
ijtc-1372	228	6	,	,	PUNCT
ijtc-1372	228	7	meaning	mean	VERB
ijtc-1372	228	8	that	that	SCONJ
ijtc-1372	228	9	43.53	43.53	NUM
ijtc-1372	228	10	%	%	NOUN
ijtc-1372	228	11	of	of	ADP
ijtc-1372	228	12	the	the	DET
ijtc-1372	228	13	independent	independent	ADJ
ijtc-1372	228	14	variables	variable	NOUN
ijtc-1372	228	15	can	can	AUX
ijtc-1372	228	16	explain	explain	VERB
ijtc-1372	228	17	the	the	DET
ijtc-1372	228	18	dependent	dependent	ADJ
ijtc-1372	228	19	variable	variable	NOUN
ijtc-1372	228	20	in	in	ADP
ijtc-1372	228	21	model	model	NOUN
ijtc-1372	228	22	1	1	NUM
ijtc-1372	228	23	.	.	PUNCT
ijtc-1372	229	1	the	the	DET
ijtc-1372	229	2	other	other	ADJ
ijtc-1372	229	3	56.47	56.47	NUM
ijtc-1372	229	4	%	%	NOUN
ijtc-1372	229	5	is	be	AUX
ijtc-1372	229	6	explained	explain	VERB
ijtc-1372	229	7	by	by	ADP
ijtc-1372	229	8	independent	independent	ADJ
ijtc-1372	229	9	variables	variable	NOUN
ijtc-1372	229	10	not	not	PART
ijtc-1372	229	11	examined	examine	VERB
ijtc-1372	229	12	in	in	ADP
ijtc-1372	229	13	this	this	DET
ijtc-1372	229	14	study	study	NOUN
ijtc-1372	229	15	.	.	PUNCT
ijtc-1372	230	1	the	the	DET
ijtc-1372	230	2	analysis	analysis	NOUN
ijtc-1372	230	3	yielded	yield	VERB
ijtc-1372	230	4	a	a	DET
ijtc-1372	230	5	statistically	statistically	ADV
ijtc-1372	230	6	significant	significant	ADJ
ijtc-1372	230	7	p	p	NOUN
ijtc-1372	230	8	-	-	PUNCT
ijtc-1372	230	9	value	value	NOUN
ijtc-1372	230	10	of	of	ADP
ijtc-1372	230	11	0.001	0.001	NUM
ijtc-1372	230	12	for	for	ADP
ijtc-1372	230	13	employee	employee	NOUN
ijtc-1372	230	14	pressure	pressure	NOUN
ijtc-1372	230	15	.	.	PUNCT
ijtc-1372	231	1	a	a	DET
ijtc-1372	231	2	significance	significance	NOUN
ijtc-1372	231	3	level	level	NOUN
ijtc-1372	231	4	(	(	PUNCT
ijtc-1372	231	5	alpha	alpha	NOUN
ijtc-1372	231	6	)	)	PUNCT
ijtc-1372	231	7	of	of	ADP
ijtc-1372	231	8	0.05	0.05	NUM
ijtc-1372	231	9	is	be	AUX
ijtc-1372	231	10	used	use	VERB
ijtc-1372	231	11	for	for	ADP
ijtc-1372	231	12	hypothesis	hypothesis	NOUN
ijtc-1372	231	13	testing	testing	NOUN
ijtc-1372	231	14	.	.	PUNCT
ijtc-1372	232	1	therefore	therefore	ADV
ijtc-1372	232	2	,	,	PUNCT
ijtc-1372	232	3	we	we	PRON
ijtc-1372	232	4	can	can	AUX
ijtc-1372	232	5	reject	reject	VERB
ijtc-1372	232	6	the	the	DET
ijtc-1372	232	7	null	null	ADJ
ijtc-1372	232	8	hypothesis	hypothesis	NOUN
ijtc-1372	232	9	(	(	PUNCT
ijtc-1372	232	10	h0	h0	PROPN
ijtc-1372	232	11	)	)	PUNCT
ijtc-1372	232	12	,	,	PUNCT
ijtc-1372	232	13	which	which	PRON
ijtc-1372	232	14	typically	typically	ADV
ijtc-1372	232	15	posits	posit	VERB
ijtc-1372	232	16	no	no	DET
ijtc-1372	232	17	relationship	relationship	NOUN
ijtc-1372	232	18	between	between	ADP
ijtc-1372	232	19	the	the	DET
ijtc-1372	232	20	variables	variable	NOUN
ijtc-1372	232	21	.	.	PUNCT
ijtc-1372	233	1	this	this	DET
ijtc-1372	233	2	outcome	outcome	NOUN
ijtc-1372	233	3	supports	support	VERB
ijtc-1372	233	4	h1	h1	PROPN
ijtc-1372	233	5	,	,	PUNCT
ijtc-1372	233	6	indicating	indicate	VERB
ijtc-1372	233	7	a	a	DET
ijtc-1372	233	8	statistically	statistically	ADV
ijtc-1372	233	9	significant	significant	ADJ
ijtc-1372	233	10	influence	influence	NOUN
ijtc-1372	233	11	of	of	ADP
ijtc-1372	233	12	employee	employee	NOUN
ijtc-1372	233	13	pressure	pressure	NOUN
ijtc-1372	233	14	on	on	ADP
ijtc-1372	233	15	the	the	DET
ijtc-1372	233	16	dependent	dependent	ADJ
ijtc-1372	233	17	variable	variable	NOUN
ijtc-1372	233	18	,	,	PUNCT
ijtc-1372	233	19	sr	sr	PROPN
ijtc-1372	233	20	reporting	reporting	NOUN
ijtc-1372	233	21	frequency	frequency	NOUN
ijtc-1372	233	22	.	.	PUNCT
ijtc-1372	234	1	the	the	DET
ijtc-1372	234	2	analysis	analysis	NOUN
ijtc-1372	234	3	of	of	ADP
ijtc-1372	234	4	government	government	NOUN
ijtc-1372	234	5	pressure	pressure	NOUN
ijtc-1372	234	6	yielded	yield	VERB
ijtc-1372	234	7	a	a	DET
ijtc-1372	234	8	p	p	NOUN
ijtc-1372	234	9	-	-	PUNCT
ijtc-1372	234	10	value	value	NOUN
ijtc-1372	234	11	of	of	ADP
ijtc-1372	234	12	0.324	0.324	NUM
ijtc-1372	234	13	,	,	PUNCT
ijtc-1372	234	14	which	which	PRON
ijtc-1372	234	15	exceeds	exceed	VERB
ijtc-1372	234	16	the	the	DET
ijtc-1372	234	17	commonly	commonly	ADV
ijtc-1372	234	18	applied	apply	VERB
ijtc-1372	234	19	significance	significance	NOUN
ijtc-1372	234	20	level	level	NOUN
ijtc-1372	234	21	of	of	ADP
ijtc-1372	234	22	0.05	0.05	NUM
ijtc-1372	234	23	(	(	PUNCT
ijtc-1372	234	24	or	or	CCONJ
ijtc-1372	234	25	5	5	NUM
ijtc-1372	234	26	%	%	NOUN
ijtc-1372	234	27	)	)	PUNCT
ijtc-1372	234	28	.	.	PUNCT
ijtc-1372	235	1	this	this	PRON
ijtc-1372	235	2	suggests	suggest	VERB
ijtc-1372	235	3	that	that	SCONJ
ijtc-1372	235	4	government	government	NOUN
ijtc-1372	235	5	pressure	pressure	NOUN
ijtc-1372	235	6	does	do	AUX
ijtc-1372	235	7	not	not	PART
ijtc-1372	235	8	significantly	significantly	ADV
ijtc-1372	235	9	influence	influence	VERB
ijtc-1372	235	10	the	the	DET
ijtc-1372	235	11	frequency	frequency	NOUN
ijtc-1372	235	12	of	of	ADP
ijtc-1372	235	13	sustainability	sustainability	NOUN
ijtc-1372	235	14	reporting	reporting	NOUN
ijtc-1372	235	15	(	(	PUNCT
ijtc-1372	235	16	sr	sr	PROPN
ijtc-1372	235	17	)	)	PUNCT
ijtc-1372	235	18	.	.	PUNCT
ijtc-1372	236	1	as	as	ADP
ijtc-1372	236	2	a	a	DET
ijtc-1372	236	3	result	result	NOUN
ijtc-1372	236	4	,	,	PUNCT
ijtc-1372	236	5	h2	h2	PROPN
ijtc-1372	236	6	is	be	AUX
ijtc-1372	236	7	rejected	reject	VERB
ijtc-1372	236	8	.	.	PUNCT
ijtc-1372	237	1	the	the	DET
ijtc-1372	237	2	p	p	NOUN
ijtc-1372	237	3	-	-	PUNCT
ijtc-1372	237	4	value	value	NOUN
ijtc-1372	237	5	for	for	ADP
ijtc-1372	237	6	public	public	ADJ
ijtc-1372	237	7	pressure	pressure	NOUN
ijtc-1372	237	8	was	be	AUX
ijtc-1372	237	9	0.386	0.386	NUM
ijtc-1372	237	10	,	,	PUNCT
ijtc-1372	237	11	exceeding	exceed	VERB
ijtc-1372	237	12	the	the	DET
ijtc-1372	237	13	established	establish	VERB
ijtc-1372	237	14	significance	significance	NOUN
ijtc-1372	237	15	level	level	NOUN
ijtc-1372	237	16	of	of	ADP
ijtc-1372	237	17	0.05	0.05	NUM
ijtc-1372	237	18	.	.	PUNCT
ijtc-1372	238	1	therefore	therefore	ADV
ijtc-1372	238	2	,	,	PUNCT
ijtc-1372	238	3	h3	h3	NOUN
ijtc-1372	238	4	is	be	AUX
ijtc-1372	238	5	rejected	reject	VERB
ijtc-1372	238	6	.	.	PUNCT
ijtc-1372	239	1	this	this	PRON
ijtc-1372	239	2	indicates	indicate	VERB
ijtc-1372	239	3	that	that	SCONJ
ijtc-1372	239	4	based	base	VERB
ijtc-1372	239	5	on	on	ADP
ijtc-1372	239	6	the	the	DET
ijtc-1372	239	7	data	datum	NOUN
ijtc-1372	239	8	analysed	analyse	VERB
ijtc-1372	239	9	,	,	PUNCT
ijtc-1372	239	10	public	public	ADJ
ijtc-1372	239	11	pressure	pressure	NOUN
ijtc-1372	239	12	does	do	AUX
ijtc-1372	239	13	not	not	PART
ijtc-1372	239	14	have	have	VERB
ijtc-1372	239	15	a	a	DET
ijtc-1372	239	16	statistically	statistically	ADV
ijtc-1372	239	17	significant	significant	ADJ
ijtc-1372	239	18	effect	effect	NOUN
ijtc-1372	239	19	on	on	ADP
ijtc-1372	239	20	the	the	DET
ijtc-1372	239	21	frequency	frequency	NOUN
ijtc-1372	239	22	of	of	ADP
ijtc-1372	239	23	sr	sr	PROPN
ijtc-1372	239	24	reporting	report	VERB
ijtc-1372	239	25	.	.	PUNCT
ijtc-1372	240	1	the	the	DET
ijtc-1372	240	2	control	control	NOUN
ijtc-1372	240	3	variable	variable	ADJ
ijtc-1372	240	4	profitability	profitability	NOUN
ijtc-1372	240	5	(	(	PUNCT
ijtc-1372	240	6	nim	nim	NOUN
ijtc-1372	240	7	)	)	PUNCT
ijtc-1372	240	8	gets	get	VERB
ijtc-1372	240	9	a	a	DET
ijtc-1372	240	10	p	p	NOUN
ijtc-1372	240	11	-	-	PUNCT
ijtc-1372	240	12	value	value	NOUN
ijtc-1372	240	13	of	of	ADP
ijtc-1372	240	14	0.742	0.742	NUM
ijtc-1372	240	15	,	,	PUNCT
ijtc-1372	240	16	which	which	PRON
ijtc-1372	240	17	is	be	AUX
ijtc-1372	240	18	above	above	ADP
ijtc-1372	240	19	0.05	0.05	NUM
ijtc-1372	240	20	or	or	CCONJ
ijtc-1372	240	21	5	5	NUM
ijtc-1372	240	22	%	%	NOUN
ijtc-1372	240	23	.	.	PUNCT
ijtc-1372	241	1	this	this	PRON
ijtc-1372	241	2	means	mean	VERB
ijtc-1372	241	3	that	that	SCONJ
ijtc-1372	241	4	net	net	ADJ
ijtc-1372	241	5	interest	interest	NOUN
ijtc-1372	241	6	margin	margin	NOUN
ijtc-1372	241	7	could	could	AUX
ijtc-1372	241	8	not	not	PART
ijtc-1372	241	9	act	act	VERB
ijtc-1372	241	10	as	as	ADP
ijtc-1372	241	11	a	a	DET
ijtc-1372	241	12	control	control	NOUN
ijtc-1372	241	13	variable	variable	NOUN
ijtc-1372	241	14	in	in	ADP
ijtc-1372	241	15	this	this	DET
ijtc-1372	241	16	study	study	NOUN
ijtc-1372	241	17	.	.	PUNCT
ijtc-1372	242	1	model	model	NOUN
ijtc-1372	242	2	2	2	NUM
ijtc-1372	242	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	242	4	banking	banking	NOUN
ijtc-1372	242	5	on	on	ADP
ijtc-1372	242	6	transparency	transparency	NOUN
ijtc-1372	242	7	:	:	PUNCT
ijtc-1372	242	8	the	the	DET
ijtc-1372	242	9	role	role	NOUN
ijtc-1372	242	10	of	of	ADP
ijtc-1372	242	11	stakeholders	stakeholder	NOUN
ijtc-1372	242	12	pressure	pressure	NOUN
ijtc-1372	242	13	in	in	ADP
ijtc-1372	242	14	indonesian	indonesian	ADJ
ijtc-1372	242	15	sustainability	sustainability	NOUN
ijtc-1372	242	16	reporting	reporting	NOUN
ijtc-1372	242	17	renata	renata	PROPN
ijtc-1372	242	18	,	,	PUNCT
ijtc-1372	242	19	widianingsih	widianingsih	NOUN
ijtc-1372	242	20	,	,	PUNCT
ijtc-1372	242	21	and	and	CCONJ
ijtc-1372	242	22	kohardinata	kohardinata	VERB
ijtc-1372	242	23	12	12	NUM
ijtc-1372	242	24	|	|	NOUN
ijtc-1372	242	25	ilomata	ilomata	PROPN
ijtc-1372	242	26	international	international	ADJ
ijtc-1372	242	27	journal	journal	NOUN
ijtc-1372	242	28	of	of	ADP
ijtc-1372	242	29	tax	tax	PROPN
ijtc-1372	242	30	&	&	CCONJ
ijtc-1372	242	31	accounting	accounting	PROPN
ijtc-1372	242	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	242	33	model	model	NOUN
ijtc-1372	242	34	2	2	NUM
ijtc-1372	242	35	is	be	AUX
ijtc-1372	242	36	used	use	VERB
ijtc-1372	242	37	to	to	PART
ijtc-1372	242	38	test	test	VERB
ijtc-1372	242	39	hypothesis	hypothesis	NOUN
ijtc-1372	242	40	4	4	NUM
ijtc-1372	242	41	,	,	PUNCT
ijtc-1372	242	42	hypothesis	hypothesis	NOUN
ijtc-1372	242	43	5	5	NUM
ijtc-1372	242	44	,	,	PUNCT
ijtc-1372	242	45	and	and	CCONJ
ijtc-1372	242	46	hypothesis	hypothesis	NOUN
ijtc-1372	242	47	6	6	NUM
ijtc-1372	242	48	.	.	PUNCT
ijtc-1372	243	1	classical	classical	ADJ
ijtc-1372	243	2	assumption	assumption	NOUN
ijtc-1372	243	3	test	test	NOUN
ijtc-1372	243	4	1	1	NUM
ijtc-1372	243	5	.	.	PUNCT
ijtc-1372	243	6	normality	normality	NOUN
ijtc-1372	243	7	test	test	NOUN
ijtc-1372	243	8	table	table	NOUN
ijtc-1372	243	9	7	7	NUM
ijtc-1372	243	10	.	.	PUNCT
ijtc-1372	243	11	normality	normality	NOUN
ijtc-1372	243	12	test	test	NOUN
ijtc-1372	243	13	model	model	NOUN
ijtc-1372	243	14	2	2	NUM
ijtc-1372	243	15	variable	variable	ADJ
ijtc-1372	243	16	p	p	ADJ
ijtc-1372	243	17	-	-	PUNCT
ijtc-1372	243	18	value	value	NOUN
ijtc-1372	243	19	residual	residual	ADJ
ijtc-1372	243	20	0.1693	0.1693	NUM
ijtc-1372	243	21	the	the	DET
ijtc-1372	243	22	p	p	NOUN
ijtc-1372	243	23	-	-	PUNCT
ijtc-1372	243	24	value	value	NOUN
ijtc-1372	243	25	obtained	obtain	VERB
ijtc-1372	243	26	for	for	ADP
ijtc-1372	243	27	model	model	NOUN
ijtc-1372	243	28	2	2	NUM
ijtc-1372	243	29	is	be	AUX
ijtc-1372	243	30	0.1693	0.1693	NUM
ijtc-1372	243	31	,	,	PUNCT
ijtc-1372	243	32	above	above	ADP
ijtc-1372	243	33	0.05	0.05	NUM
ijtc-1372	243	34	or	or	CCONJ
ijtc-1372	243	35	5	5	NUM
ijtc-1372	243	36	%	%	NOUN
ijtc-1372	243	37	.	.	PUNCT
ijtc-1372	244	1	then	then	ADV
ijtc-1372	244	2	regression	regression	VERB
ijtc-1372	244	3	model	model	NOUN
ijtc-1372	244	4	2	2	NUM
ijtc-1372	244	5	is	be	AUX
ijtc-1372	244	6	said	say	VERB
ijtc-1372	244	7	to	to	PART
ijtc-1372	244	8	fulfill	fulfill	VERB
ijtc-1372	244	9	the	the	DET
ijtc-1372	244	10	normality	normality	NOUN
ijtc-1372	244	11	test	test	NOUN
ijtc-1372	244	12	.	.	PUNCT
ijtc-1372	245	1	2	2	X
ijtc-1372	245	2	.	.	X
ijtc-1372	245	3	multicollinearity	multicollinearity	NOUN
ijtc-1372	245	4	test	test	NOUN
ijtc-1372	245	5	table	table	NOUN
ijtc-1372	245	6	8	8	NUM
ijtc-1372	245	7	.	.	PUNCT
ijtc-1372	246	1	multicollinearity	multicollinearity	NOUN
ijtc-1372	246	2	test	test	NOUN
ijtc-1372	246	3	model	model	NOUN
ijtc-1372	246	4	2	2	NUM
ijtc-1372	246	5	(	(	PUNCT
ijtc-1372	246	6	1	1	NUM
ijtc-1372	246	7	)	)	PUNCT
ijtc-1372	246	8	variable	variable	ADJ
ijtc-1372	246	9	vif	vif	NOUN
ijtc-1372	246	10	employee	employee	NOUN
ijtc-1372	246	11	pressure	pressure	VERB
ijtc-1372	246	12	18.87	18.87	NUM
ijtc-1372	246	13	government	government	NOUN
ijtc-1372	246	14	pressure	pressure	NOUN
ijtc-1372	246	15	1.32	1.32	NUM
ijtc-1372	246	16	public	public	ADJ
ijtc-1372	246	17	pressure	pressure	NOUN
ijtc-1372	246	18	1.10	1.10	NUM
ijtc-1372	246	19	nim	nim	PROPN
ijtc-1372	246	20	1.57	1.57	NUM
ijtc-1372	246	21	size	size	NOUN
ijtc-1372	246	22	16.21	16.21	NUM
ijtc-1372	246	23	mean	mean	NOUN
ijtc-1372	246	24	vif	vif	NOUN
ijtc-1372	246	25	7.81	7.81	NUM
ijtc-1372	246	26	like	like	ADP
ijtc-1372	246	27	model	model	NOUN
ijtc-1372	246	28	1	1	NUM
ijtc-1372	246	29	,	,	PUNCT
ijtc-1372	246	30	the	the	DET
ijtc-1372	246	31	mean	mean	NOUN
ijtc-1372	246	32	vif	vif	NOUN
ijtc-1372	246	33	shows	show	VERB
ijtc-1372	246	34	7.81	7.81	NUM
ijtc-1372	246	35	,	,	PUNCT
ijtc-1372	246	36	indicating	indicate	VERB
ijtc-1372	246	37	multicollinearity	multicollinearity	NOUN
ijtc-1372	246	38	symptoms	symptom	NOUN
ijtc-1372	246	39	.	.	PUNCT
ijtc-1372	247	1	the	the	DET
ijtc-1372	247	2	employee	employee	NOUN
ijtc-1372	247	3	pressure	pressure	NOUN
ijtc-1372	247	4	and	and	CCONJ
ijtc-1372	247	5	company	company	NOUN
ijtc-1372	247	6	size	size	NOUN
ijtc-1372	247	7	variables	variable	NOUN
ijtc-1372	247	8	have	have	VERB
ijtc-1372	247	9	a	a	DET
ijtc-1372	247	10	strong	strong	ADJ
ijtc-1372	247	11	correlation	correlation	NOUN
ijtc-1372	247	12	,	,	PUNCT
ijtc-1372	247	13	so	so	CCONJ
ijtc-1372	247	14	the	the	DET
ijtc-1372	247	15	information	information	NOUN
ijtc-1372	247	16	provided	provide	VERB
ijtc-1372	247	17	overlaps	overlap	NOUN
ijtc-1372	247	18	.	.	PUNCT
ijtc-1372	248	1	therefore	therefore	ADV
ijtc-1372	248	2	,	,	PUNCT
ijtc-1372	248	3	the	the	DET
ijtc-1372	248	4	company	company	NOUN
ijtc-1372	248	5	size	size	NOUN
ijtc-1372	248	6	control	control	NOUN
ijtc-1372	248	7	variable	variable	NOUN
ijtc-1372	248	8	will	will	AUX
ijtc-1372	248	9	be	be	AUX
ijtc-1372	248	10	removed	remove	VERB
ijtc-1372	248	11	from	from	ADP
ijtc-1372	248	12	model	model	NOUN
ijtc-1372	248	13	2	2	NUM
ijtc-1372	248	14	because	because	SCONJ
ijtc-1372	248	15	employee	employee	NOUN
ijtc-1372	248	16	pressure	pressure	NOUN
ijtc-1372	248	17	has	have	AUX
ijtc-1372	248	18	provided	provide	VERB
ijtc-1372	248	19	similar	similar	ADJ
ijtc-1372	248	20	information	information	NOUN
ijtc-1372	248	21	.	.	PUNCT
ijtc-1372	249	1	table	table	NOUN
ijtc-1372	249	2	9	9	NUM
ijtc-1372	249	3	.	.	PUNCT
ijtc-1372	250	1	multicollinearity	multicollinearity	NOUN
ijtc-1372	250	2	test	test	NOUN
ijtc-1372	250	3	model	model	NOUN
ijtc-1372	250	4	2	2	NUM
ijtc-1372	250	5	(	(	PUNCT
ijtc-1372	250	6	2	2	NUM
ijtc-1372	250	7	)	)	PUNCT
ijtc-1372	250	8	variable	variable	ADJ
ijtc-1372	250	9	vif	vif	NOUN
ijtc-1372	250	10	employee	employee	NOUN
ijtc-1372	250	11	pressure	pressure	NOUN
ijtc-1372	250	12	1.59	1.59	NUM
ijtc-1372	250	13	government	government	NOUN
ijtc-1372	250	14	pressure	pressure	NOUN
ijtc-1372	250	15	1.31	1.31	NUM
ijtc-1372	250	16	public	public	ADJ
ijtc-1372	250	17	pressure	pressure	NOUN
ijtc-1372	250	18	1.10	1.10	NUM
ijtc-1372	250	19	nim	nim	NOUN
ijtc-1372	250	20	1.32	1.32	NUM
ijtc-1372	250	21	mean	mean	NOUN
ijtc-1372	250	22	vif	vif	NOUN
ijtc-1372	250	23	1.33	1.33	NUM
ijtc-1372	250	24	after	after	ADP
ijtc-1372	250	25	removing	remove	VERB
ijtc-1372	250	26	the	the	DET
ijtc-1372	250	27	company	company	NOUN
ijtc-1372	250	28	size	size	NOUN
ijtc-1372	250	29	control	control	NOUN
ijtc-1372	250	30	variable	variable	NOUN
ijtc-1372	250	31	,	,	PUNCT
ijtc-1372	250	32	model	model	NOUN
ijtc-1372	250	33	2	2	NUM
ijtc-1372	250	34	shows	show	VERB
ijtc-1372	250	35	no	no	DET
ijtc-1372	250	36	multicollinearity	multicollinearity	NOUN
ijtc-1372	250	37	symptoms	symptom	NOUN
ijtc-1372	250	38	.	.	PUNCT
ijtc-1372	251	1	3	3	X
ijtc-1372	251	2	.	.	X
ijtc-1372	251	3	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1372	251	4	test	test	NOUN
ijtc-1372	251	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	251	6	banking	banking	NOUN
ijtc-1372	251	7	on	on	ADP
ijtc-1372	251	8	transparency	transparency	NOUN
ijtc-1372	251	9	:	:	PUNCT
ijtc-1372	251	10	the	the	DET
ijtc-1372	251	11	role	role	NOUN
ijtc-1372	251	12	of	of	ADP
ijtc-1372	251	13	stakeholders	stakeholder	NOUN
ijtc-1372	251	14	pressure	pressure	NOUN
ijtc-1372	251	15	in	in	ADP
ijtc-1372	251	16	indonesian	indonesian	ADJ
ijtc-1372	251	17	sustainability	sustainability	NOUN
ijtc-1372	251	18	reporting	reporting	NOUN
ijtc-1372	251	19	renata	renata	PROPN
ijtc-1372	251	20	,	,	PUNCT
ijtc-1372	251	21	widianingsih	widianingsih	NOUN
ijtc-1372	251	22	,	,	PUNCT
ijtc-1372	251	23	and	and	CCONJ
ijtc-1372	251	24	kohardinata	kohardinata	VERB
ijtc-1372	251	25	13	13	NUM
ijtc-1372	251	26	|	|	NOUN
ijtc-1372	251	27	ilomata	ilomata	PROPN
ijtc-1372	251	28	international	international	ADJ
ijtc-1372	251	29	journal	journal	NOUN
ijtc-1372	251	30	of	of	ADP
ijtc-1372	251	31	tax	tax	PROPN
ijtc-1372	251	32	&	&	CCONJ
ijtc-1372	251	33	accounting	account	VERB
ijtc-1372	251	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	251	35	table	table	NOUN
ijtc-1372	251	36	10	10	NUM
ijtc-1372	251	37	.	.	PUNCT
ijtc-1372	252	1	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1372	252	2	test	test	NOUN
ijtc-1372	252	3	model	model	NOUN
ijtc-1372	252	4	2	2	NUM
ijtc-1372	252	5	variable	variable	NOUN
ijtc-1372	252	6	p	p	NOUN
ijtc-1372	252	7	-	-	PUNCT
ijtc-1372	252	8	value	value	NOUN
ijtc-1372	252	9	fitted	fit	VERB
ijtc-1372	252	10	values	value	NOUN
ijtc-1372	252	11	of	of	ADP
ijtc-1372	252	12	ar	ar	PROPN
ijtc-1372	252	13	0.0044	0.0044	NUM
ijtc-1372	252	14	in	in	ADP
ijtc-1372	252	15	model	model	NOUN
ijtc-1372	252	16	2	2	NUM
ijtc-1372	252	17	,	,	PUNCT
ijtc-1372	252	18	the	the	DET
ijtc-1372	252	19	p	p	NOUN
ijtc-1372	252	20	-	-	PUNCT
ijtc-1372	252	21	value	value	NOUN
ijtc-1372	252	22	obtained	obtain	VERB
ijtc-1372	252	23	for	for	ADP
ijtc-1372	252	24	the	the	DET
ijtc-1372	252	25	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1372	252	26	test	test	NOUN
ijtc-1372	252	27	is	be	AUX
ijtc-1372	252	28	0.0044	0.0044	NUM
ijtc-1372	252	29	.	.	PUNCT
ijtc-1372	253	1	this	this	PRON
ijtc-1372	253	2	is	be	AUX
ijtc-1372	253	3	lower	low	ADJ
ijtc-1372	253	4	than	than	ADP
ijtc-1372	253	5	0.05	0.05	NUM
ijtc-1372	253	6	,	,	PUNCT
ijtc-1372	253	7	indicating	indicate	VERB
ijtc-1372	253	8	the	the	DET
ijtc-1372	253	9	presence	presence	NOUN
ijtc-1372	253	10	of	of	ADP
ijtc-1372	253	11	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1372	253	12	in	in	ADP
ijtc-1372	253	13	the	the	DET
ijtc-1372	253	14	regression	regression	NOUN
ijtc-1372	253	15	model	model	NOUN
ijtc-1372	253	16	.	.	PUNCT
ijtc-1372	254	1	therefore	therefore	ADV
ijtc-1372	254	2	,	,	PUNCT
ijtc-1372	254	3	robust	robust	ADJ
ijtc-1372	254	4	regression	regression	NOUN
ijtc-1372	254	5	was	be	AUX
ijtc-1372	254	6	performed	perform	VERB
ijtc-1372	254	7	to	to	PART
ijtc-1372	254	8	analyse	analyse	VERB
ijtc-1372	254	9	the	the	DET
ijtc-1372	254	10	data	datum	NOUN
ijtc-1372	254	11	contaminated	contaminate	VERB
ijtc-1372	254	12	by	by	ADP
ijtc-1372	254	13	outliers	outlier	NOUN
ijtc-1372	254	14	.	.	PUNCT
ijtc-1372	255	1	multiple	multiple	ADJ
ijtc-1372	255	2	linear	linear	ADJ
ijtc-1372	255	3	regression	regression	NOUN
ijtc-1372	255	4	and	and	CCONJ
ijtc-1372	255	5	hypothesis	hypothesis	NOUN
ijtc-1372	255	6	testing	testing	NOUN
ijtc-1372	255	7	table	table	NOUN
ijtc-1372	255	8	11	11	NUM
ijtc-1372	255	9	.	.	PUNCT
ijtc-1372	256	1	summary	summary	NOUN
ijtc-1372	256	2	of	of	ADP
ijtc-1372	256	3	robust	robust	ADJ
ijtc-1372	256	4	regression	regression	NOUN
ijtc-1372	256	5	testing	testing	NOUN
ijtc-1372	256	6	results	result	NOUN
ijtc-1372	256	7	model	model	VERB
ijtc-1372	256	8	2	2	NUM
ijtc-1372	256	9	model	model	NOUN
ijtc-1372	256	10	2	2	NUM
ijtc-1372	256	11	ar	ar	NOUN
ijtc-1372	256	12	=	=	PUNCT
ijtc-1372	256	13	ɑ	ɑ	PROPN
ijtc-1372	256	14	+	+	CCONJ
ijtc-1372	256	15	𝛽1	𝛽1	NOUN
ijtc-1372	256	16	emp+	emp+	NOUN
ijtc-1372	256	17	𝛽2	𝛽2	ADJ
ijtc-1372	256	18	gov	gov	PROPN
ijtc-1372	256	19	+	+	CCONJ
ijtc-1372	256	20	𝛽3	𝛽3	NOUN
ijtc-1372	256	21	public	public	NOUN
ijtc-1372	256	22	+	+	CCONJ
ijtc-1372	256	23	𝛽4	𝛽4	PROPN
ijtc-1372	256	24	nim	nim	PROPN
ijtc-1372	256	25	+	+	CCONJ
ijtc-1372	256	26	ɛ	ɛ	PROPN
ijtc-1372	256	27	variable	variable	ADJ
ijtc-1372	256	28	coef	coef	PROPN
ijtc-1372	256	29	.	.	PUNCT
ijtc-1372	257	1	robust	robust	ADJ
ijtc-1372	257	2	std	std	NOUN
ijtc-1372	257	3	.	.	PUNCT
ijtc-1372	258	1	err	err	PROPN
ijtc-1372	258	2	.	.	PUNCT
ijtc-1372	259	1	t	t	PROPN
ijtc-1372	259	2	-	-	PUNCT
ijtc-1372	259	3	test	test	NOUN
ijtc-1372	259	4	(	(	PUNCT
ijtc-1372	259	5	p	p	NOUN
ijtc-1372	259	6	-	-	PUNCT
ijtc-1372	259	7	value	value	NOUN
ijtc-1372	259	8	)	)	PUNCT
ijtc-1372	259	9	employee	employee	NOUN
ijtc-1372	259	10	pressure	pressure	NOUN
ijtc-1372	259	11	.4182258	.4182258	PROPN
ijtc-1372	259	12	.1345474	.1345474	NOUN
ijtc-1372	259	13	0.004	0.004	NUM
ijtc-1372	259	14	government	government	NOUN
ijtc-1372	259	15	pressure	pressure	NOUN
ijtc-1372	259	16	3.02863	3.02863	NUM
ijtc-1372	259	17	1.04397	1.04397	NUM
ijtc-1372	259	18	0.007	0.007	NUM
ijtc-1372	259	19	public	public	ADJ
ijtc-1372	259	20	pressure	pressure	NOUN
ijtc-1372	259	21	.6293618	.6293618	ADP
ijtc-1372	259	22	1.028388	1.028388	NUM
ijtc-1372	259	23	0.545	0.545	NUM
ijtc-1372	259	24	nim	nim	X
ijtc-1372	259	25	16.27265	16.27265	NUM
ijtc-1372	259	26	12.73355	12.73355	NUM
ijtc-1372	259	27	0.210	0.210	NUM
ijtc-1372	259	28	cons	con	NOUN
ijtc-1372	259	29	-3.626194	-3.626194	NOUN
ijtc-1372	260	1	1.099712	1.099712	NUM
ijtc-1372	260	2	0.002	0.002	NUM
ijtc-1372	260	3	f	f	NOUN
ijtc-1372	260	4	test	test	NOUN
ijtc-1372	260	5	(	(	PUNCT
ijtc-1372	260	6	p	p	NOUN
ijtc-1372	260	7	-	-	PUNCT
ijtc-1372	260	8	value	value	NOUN
ijtc-1372	260	9	)	)	PUNCT
ijtc-1372	260	10	0.0000	0.0000	NUM
ijtc-1372	260	11	r	r	X
ijtc-1372	260	12	-	-	PUNCT
ijtc-1372	260	13	squared	square	VERB
ijtc-1372	260	14	0.6625	0.6625	NUM
ijtc-1372	260	15	model	model	NOUN
ijtc-1372	260	16	2	2	NUM
ijtc-1372	260	17	has	have	VERB
ijtc-1372	260	18	an	an	DET
ijtc-1372	260	19	f	f	PROPN
ijtc-1372	260	20	test	test	NOUN
ijtc-1372	260	21	value	value	NOUN
ijtc-1372	260	22	of	of	ADP
ijtc-1372	260	23	0.0000	0.0000	NUM
ijtc-1372	260	24	,	,	PUNCT
ijtc-1372	260	25	which	which	PRON
ijtc-1372	260	26	meets	meet	VERB
ijtc-1372	260	27	the	the	DET
ijtc-1372	260	28	data	datum	NOUN
ijtc-1372	260	29	eligibility	eligibility	NOUN
ijtc-1372	260	30	requirements	requirement	NOUN
ijtc-1372	260	31	with	with	ADP
ijtc-1372	260	32	a	a	DET
ijtc-1372	260	33	p	p	NOUN
ijtc-1372	260	34	-	-	PUNCT
ijtc-1372	260	35	value	value	NOUN
ijtc-1372	260	36	of	of	ADP
ijtc-1372	260	37	less	less	ADJ
ijtc-1372	260	38	than	than	ADP
ijtc-1372	260	39	0.05	0.05	NUM
ijtc-1372	260	40	.	.	PUNCT
ijtc-1372	261	1	therefore	therefore	ADV
ijtc-1372	261	2	,	,	PUNCT
ijtc-1372	261	3	model	model	NOUN
ijtc-1372	261	4	2	2	NUM
ijtc-1372	261	5	can	can	AUX
ijtc-1372	261	6	explain	explain	VERB
ijtc-1372	261	7	the	the	DET
ijtc-1372	261	8	dependent	dependent	ADJ
ijtc-1372	261	9	variable	variable	ADJ
ijtc-1372	261	10	sr	sr	PROPN
ijtc-1372	261	11	reporting	report	VERB
ijtc-1372	261	12	assurance	assurance	NOUN
ijtc-1372	261	13	.	.	PUNCT
ijtc-1372	262	1	r	r	X
ijtc-1372	262	2	-	-	PUNCT
ijtc-1372	262	3	squared	square	VERB
ijtc-1372	262	4	shows	show	NOUN
ijtc-1372	262	5	0.6625	0.6625	NUM
ijtc-1372	262	6	,	,	PUNCT
ijtc-1372	262	7	meaning	mean	VERB
ijtc-1372	262	8	that	that	SCONJ
ijtc-1372	262	9	the	the	DET
ijtc-1372	262	10	independent	independent	ADJ
ijtc-1372	262	11	variables	variable	NOUN
ijtc-1372	262	12	'	'	PART
ijtc-1372	262	13	ability	ability	NOUN
ijtc-1372	262	14	to	to	PART
ijtc-1372	262	15	explain	explain	VERB
ijtc-1372	262	16	the	the	DET
ijtc-1372	262	17	dependent	dependent	ADJ
ijtc-1372	262	18	variable	variable	NOUN
ijtc-1372	262	19	in	in	ADP
ijtc-1372	262	20	model	model	NOUN
ijtc-1372	262	21	1	1	NUM
ijtc-1372	262	22	is	be	AUX
ijtc-1372	262	23	66.25	66.25	NUM
ijtc-1372	262	24	%	%	NOUN
ijtc-1372	262	25	.	.	PUNCT
ijtc-1372	263	1	at	at	ADP
ijtc-1372	263	2	the	the	DET
ijtc-1372	263	3	same	same	ADJ
ijtc-1372	263	4	time	time	NOUN
ijtc-1372	263	5	,	,	PUNCT
ijtc-1372	263	6	the	the	DET
ijtc-1372	263	7	other	other	ADJ
ijtc-1372	263	8	33.75	33.75	NUM
ijtc-1372	263	9	%	%	NOUN
ijtc-1372	263	10	is	be	AUX
ijtc-1372	263	11	explained	explain	VERB
ijtc-1372	263	12	by	by	ADP
ijtc-1372	263	13	independent	independent	ADJ
ijtc-1372	263	14	variables	variable	NOUN
ijtc-1372	263	15	not	not	PART
ijtc-1372	263	16	examined	examine	VERB
ijtc-1372	263	17	in	in	ADP
ijtc-1372	263	18	this	this	DET
ijtc-1372	263	19	study	study	NOUN
ijtc-1372	263	20	.	.	PUNCT
ijtc-1372	264	1	employee	employee	NOUN
ijtc-1372	264	2	pressure	pressure	NOUN
ijtc-1372	264	3	gets	get	VERB
ijtc-1372	264	4	a	a	DET
ijtc-1372	264	5	p	p	NOUN
ijtc-1372	264	6	-	-	PUNCT
ijtc-1372	264	7	value	value	NOUN
ijtc-1372	264	8	of	of	ADP
ijtc-1372	264	9	0.004	0.004	NUM
ijtc-1372	264	10	.	.	PUNCT
ijtc-1372	265	1	the	the	DET
ijtc-1372	265	2	h1	h1	PROPN
ijtc-1372	265	3	hypothesis	hypothesis	NOUN
ijtc-1372	265	4	requirement	requirement	NOUN
ijtc-1372	265	5	is	be	AUX
ijtc-1372	265	6	accepted	accept	VERB
ijtc-1372	265	7	if	if	SCONJ
ijtc-1372	265	8	the	the	DET
ijtc-1372	265	9	significance	significance	NOUN
ijtc-1372	265	10	value	value	NOUN
ijtc-1372	265	11	is	be	AUX
ijtc-1372	265	12	below	below	ADP
ijtc-1372	265	13	0.05	0.05	NUM
ijtc-1372	265	14	or	or	CCONJ
ijtc-1372	265	15	5	5	NUM
ijtc-1372	265	16	%	%	NOUN
ijtc-1372	265	17	.	.	PUNCT
ijtc-1372	266	1	this	this	PRON
ijtc-1372	266	2	means	mean	VERB
ijtc-1372	266	3	that	that	SCONJ
ijtc-1372	266	4	employee	employee	NOUN
ijtc-1372	266	5	pressure	pressure	NOUN
ijtc-1372	266	6	significantly	significantly	ADV
ijtc-1372	266	7	influences	influence	VERB
ijtc-1372	266	8	the	the	DET
ijtc-1372	266	9	dependent	dependent	ADJ
ijtc-1372	266	10	variable	variable	ADJ
ijtc-1372	266	11	sr	sr	PROPN
ijtc-1372	266	12	reporting	report	VERB
ijtc-1372	266	13	assurance	assurance	NOUN
ijtc-1372	266	14	.	.	PUNCT
ijtc-1372	267	1	therefore	therefore	ADV
ijtc-1372	267	2	,	,	PUNCT
ijtc-1372	267	3	h1	h1	PROPN
ijtc-1372	267	4	is	be	AUX
ijtc-1372	267	5	accepted	accept	VERB
ijtc-1372	267	6	.	.	PUNCT
ijtc-1372	268	1	like	like	ADP
ijtc-1372	268	2	employee	employee	NOUN
ijtc-1372	268	3	pressure	pressure	NOUN
ijtc-1372	268	4	,	,	PUNCT
ijtc-1372	268	5	the	the	DET
ijtc-1372	268	6	p	p	NOUN
ijtc-1372	268	7	-	-	PUNCT
ijtc-1372	268	8	value	value	NOUN
ijtc-1372	268	9	for	for	ADP
ijtc-1372	268	10	government	government	NOUN
ijtc-1372	268	11	pressure	pressure	NOUN
ijtc-1372	268	12	was	be	AUX
ijtc-1372	268	13	0.007	0.007	NUM
ijtc-1372	268	14	,	,	PUNCT
ijtc-1372	268	15	also	also	ADV
ijtc-1372	268	16	below	below	ADP
ijtc-1372	268	17	the	the	DET
ijtc-1372	268	18	established	establish	VERB
ijtc-1372	268	19	significance	significance	NOUN
ijtc-1372	268	20	level	level	NOUN
ijtc-1372	268	21	of	of	ADP
ijtc-1372	268	22	0.05	0.05	NUM
ijtc-1372	268	23	or	or	CCONJ
ijtc-1372	268	24	5	5	NUM
ijtc-1372	268	25	%	%	NOUN
ijtc-1372	268	26	.	.	PUNCT
ijtc-1372	269	1	this	this	DET
ijtc-1372	269	2	result	result	NOUN
ijtc-1372	269	3	allows	allow	VERB
ijtc-1372	269	4	for	for	ADP
ijtc-1372	269	5	the	the	DET
ijtc-1372	269	6	rejection	rejection	NOUN
ijtc-1372	269	7	of	of	ADP
ijtc-1372	269	8	the	the	DET
ijtc-1372	269	9	null	null	ADJ
ijtc-1372	269	10	hypothesis	hypothesis	NOUN
ijtc-1372	269	11	(	(	PUNCT
ijtc-1372	269	12	h0	h0	PROPN
ijtc-1372	269	13	)	)	PUNCT
ijtc-1372	269	14	.	.	PUNCT
ijtc-1372	270	1	thus	thus	ADV
ijtc-1372	270	2	,	,	PUNCT
ijtc-1372	270	3	the	the	DET
ijtc-1372	270	4	data	datum	NOUN
ijtc-1372	270	5	suggest	suggest	VERB
ijtc-1372	270	6	a	a	DET
ijtc-1372	270	7	statistically	statistically	ADV
ijtc-1372	270	8	significant	significant	ADJ
ijtc-1372	270	9	influence	influence	NOUN
ijtc-1372	270	10	of	of	ADP
ijtc-1372	270	11	government	government	NOUN
ijtc-1372	270	12	pressure	pressure	NOUN
ijtc-1372	270	13	on	on	ADP
ijtc-1372	270	14	sr	sr	PROPN
ijtc-1372	270	15	reporting	report	VERB
ijtc-1372	270	16	assurance	assurance	NOUN
ijtc-1372	270	17	.	.	PUNCT
ijtc-1372	271	1	public	public	ADJ
ijtc-1372	271	2	pressure	pressure	NOUN
ijtc-1372	271	3	has	have	VERB
ijtc-1372	271	4	a	a	DET
ijtc-1372	271	5	p	p	NOUN
ijtc-1372	271	6	-	-	PUNCT
ijtc-1372	271	7	value	value	NOUN
ijtc-1372	271	8	of	of	ADP
ijtc-1372	271	9	0.545	0.545	NUM
ijtc-1372	271	10	,	,	PUNCT
ijtc-1372	271	11	above	above	ADP
ijtc-1372	271	12	0.05	0.05	NUM
ijtc-1372	271	13	or	or	CCONJ
ijtc-1372	271	14	5	5	NUM
ijtc-1372	271	15	%	%	NOUN
ijtc-1372	271	16	.	.	PUNCT
ijtc-1372	272	1	this	this	PRON
ijtc-1372	272	2	means	mean	VERB
ijtc-1372	272	3	that	that	SCONJ
ijtc-1372	272	4	public	public	ADJ
ijtc-1372	272	5	pressure	pressure	NOUN
ijtc-1372	272	6	does	do	AUX
ijtc-1372	272	7	not	not	PART
ijtc-1372	272	8	significantly	significantly	ADV
ijtc-1372	272	9	influence	influence	VERB
ijtc-1372	272	10	the	the	DET
ijtc-1372	272	11	dependent	dependent	ADJ
ijtc-1372	272	12	variable	variable	NOUN
ijtc-1372	272	13	of	of	ADP
ijtc-1372	272	14	sr	sr	PROPN
ijtc-1372	272	15	reporting	report	VERB
ijtc-1372	272	16	assurance	assurance	NOUN
ijtc-1372	272	17	.	.	PUNCT
ijtc-1372	273	1	hence	hence	ADV
ijtc-1372	273	2	,	,	PUNCT
ijtc-1372	273	3	h3	h3	NOUN
ijtc-1372	273	4	is	be	AUX
ijtc-1372	273	5	rejected	reject	VERB
ijtc-1372	273	6	.	.	PUNCT
ijtc-1372	274	1	the	the	DET
ijtc-1372	274	2	control	control	NOUN
ijtc-1372	274	3	variable	variable	ADJ
ijtc-1372	274	4	profitability	profitability	NOUN
ijtc-1372	274	5	(	(	PUNCT
ijtc-1372	274	6	nim	nim	NOUN
ijtc-1372	274	7	)	)	PUNCT
ijtc-1372	274	8	gets	get	VERB
ijtc-1372	274	9	a	a	DET
ijtc-1372	274	10	p	p	NOUN
ijtc-1372	274	11	-	-	PUNCT
ijtc-1372	274	12	value	value	NOUN
ijtc-1372	274	13	of	of	ADP
ijtc-1372	274	14	0.210	0.210	NUM
ijtc-1372	274	15	,	,	PUNCT
ijtc-1372	274	16	above	above	ADP
ijtc-1372	274	17	0.05	0.05	NUM
ijtc-1372	274	18	or	or	CCONJ
ijtc-1372	274	19	5	5	NUM
ijtc-1372	274	20	%	%	NOUN
ijtc-1372	274	21	.	.	PUNCT
ijtc-1372	275	1	this	this	PRON
ijtc-1372	275	2	means	mean	VERB
ijtc-1372	275	3	that	that	SCONJ
ijtc-1372	275	4	net	net	ADJ
ijtc-1372	275	5	interest	interest	NOUN
ijtc-1372	275	6	margin	margin	NOUN
ijtc-1372	275	7	could	could	AUX
ijtc-1372	275	8	not	not	PART
ijtc-1372	275	9	act	act	VERB
ijtc-1372	275	10	as	as	ADP
ijtc-1372	275	11	a	a	DET
ijtc-1372	275	12	control	control	NOUN
ijtc-1372	275	13	variable	variable	NOUN
ijtc-1372	275	14	in	in	ADP
ijtc-1372	275	15	this	this	DET
ijtc-1372	275	16	study	study	NOUN
ijtc-1372	275	17	.	.	PUNCT
ijtc-1372	276	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	276	2	banking	banking	NOUN
ijtc-1372	276	3	on	on	ADP
ijtc-1372	276	4	transparency	transparency	NOUN
ijtc-1372	276	5	:	:	PUNCT
ijtc-1372	276	6	the	the	DET
ijtc-1372	276	7	role	role	NOUN
ijtc-1372	276	8	of	of	ADP
ijtc-1372	276	9	stakeholders	stakeholder	NOUN
ijtc-1372	276	10	pressure	pressure	NOUN
ijtc-1372	276	11	in	in	ADP
ijtc-1372	276	12	indonesian	indonesian	ADJ
ijtc-1372	276	13	sustainability	sustainability	NOUN
ijtc-1372	276	14	reporting	reporting	NOUN
ijtc-1372	276	15	renata	renata	PROPN
ijtc-1372	276	16	,	,	PUNCT
ijtc-1372	276	17	widianingsih	widianingsih	NOUN
ijtc-1372	276	18	,	,	PUNCT
ijtc-1372	276	19	and	and	CCONJ
ijtc-1372	276	20	kohardinata	kohardinata	VERB
ijtc-1372	276	21	14	14	NUM
ijtc-1372	276	22	|	|	NOUN
ijtc-1372	276	23	ilomata	ilomata	PROPN
ijtc-1372	276	24	international	international	ADJ
ijtc-1372	276	25	journal	journal	NOUN
ijtc-1372	276	26	of	of	ADP
ijtc-1372	276	27	tax	tax	PROPN
ijtc-1372	276	28	&	&	CCONJ
ijtc-1372	276	29	accounting	accounting	PROPN
ijtc-1372	276	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	276	31	the	the	DET
ijtc-1372	276	32	following	following	NOUN
ijtc-1372	276	33	is	be	AUX
ijtc-1372	276	34	a	a	DET
ijtc-1372	276	35	discussion	discussion	NOUN
ijtc-1372	276	36	of	of	ADP
ijtc-1372	276	37	each	each	PRON
ijtc-1372	276	38	of	of	ADP
ijtc-1372	276	39	the	the	DET
ijtc-1372	276	40	related	related	ADJ
ijtc-1372	276	41	variables	variable	NOUN
ijtc-1372	276	42	:	:	PUNCT
ijtc-1372	276	43	1	1	X
ijtc-1372	276	44	.	.	X
ijtc-1372	276	45	employee	employee	NOUN
ijtc-1372	276	46	pressure	pressure	NOUN
ijtc-1372	276	47	and	and	CCONJ
ijtc-1372	276	48	the	the	DET
ijtc-1372	276	49	frequency	frequency	NOUN
ijtc-1372	276	50	of	of	ADP
ijtc-1372	276	51	sustainability	sustainability	NOUN
ijtc-1372	276	52	reporting	report	VERB
ijtc-1372	276	53	this	this	DET
ijtc-1372	276	54	research	research	NOUN
ijtc-1372	276	55	investigates	investigate	VERB
ijtc-1372	276	56	the	the	DET
ijtc-1372	276	57	significant	significant	ADJ
ijtc-1372	276	58	influence	influence	NOUN
ijtc-1372	276	59	of	of	ADP
ijtc-1372	276	60	employee	employee	NOUN
ijtc-1372	276	61	pressure	pressure	NOUN
ijtc-1372	276	62	on	on	ADP
ijtc-1372	276	63	the	the	DET
ijtc-1372	276	64	frequency	frequency	NOUN
ijtc-1372	276	65	of	of	ADP
ijtc-1372	276	66	sustainability	sustainability	NOUN
ijtc-1372	276	67	reporting	reporting	NOUN
ijtc-1372	276	68	(	(	PUNCT
ijtc-1372	276	69	sr	sr	PROPN
ijtc-1372	276	70	)	)	PUNCT
ijtc-1372	276	71	.	.	PUNCT
ijtc-1372	277	1	the	the	DET
ijtc-1372	277	2	findings	finding	NOUN
ijtc-1372	277	3	align	align	VERB
ijtc-1372	277	4	with	with	ADP
ijtc-1372	277	5	previous	previous	ADJ
ijtc-1372	277	6	studies	study	NOUN
ijtc-1372	277	7	by	by	ADP
ijtc-1372	277	8	fernandez	fernandez	PROPN
ijtc-1372	277	9	-	-	PUNCT
ijtc-1372	277	10	feijoo	feijoo	NOUN
ijtc-1372	277	11	et	et	PROPN
ijtc-1372	277	12	al	al	PROPN
ijtc-1372	277	13	.	.	PROPN
ijtc-1372	278	1	(	(	PUNCT
ijtc-1372	278	2	2014	2014	NUM
ijtc-1372	278	3	)	)	PUNCT
ijtc-1372	278	4	and	and	CCONJ
ijtc-1372	278	5	alfaiz	alfaiz	PROPN
ijtc-1372	278	6	&	&	CCONJ
ijtc-1372	278	7	aryati	aryati	PROPN
ijtc-1372	278	8	(	(	PUNCT
ijtc-1372	278	9	2019	2019	NUM
ijtc-1372	278	10	)	)	PUNCT
ijtc-1372	278	11	,	,	PUNCT
ijtc-1372	278	12	which	which	PRON
ijtc-1372	278	13	identified	identify	VERB
ijtc-1372	278	14	a	a	DET
ijtc-1372	278	15	positive	positive	ADJ
ijtc-1372	278	16	correlation	correlation	NOUN
ijtc-1372	278	17	between	between	ADP
ijtc-1372	278	18	employee	employee	NOUN
ijtc-1372	278	19	pressure	pressure	NOUN
ijtc-1372	278	20	and	and	CCONJ
ijtc-1372	278	21	sr	sr	PROPN
ijtc-1372	278	22	reporting	report	VERB
ijtc-1372	278	23	prevalence	prevalence	NOUN
ijtc-1372	278	24	.	.	PUNCT
ijtc-1372	279	1	such	such	ADJ
ijtc-1372	279	2	pressure	pressure	NOUN
ijtc-1372	279	3	serves	serve	VERB
ijtc-1372	279	4	as	as	ADP
ijtc-1372	279	5	a	a	DET
ijtc-1372	279	6	driving	drive	VERB
ijtc-1372	279	7	force	force	NOUN
ijtc-1372	279	8	for	for	ADP
ijtc-1372	279	9	releasing	release	VERB
ijtc-1372	279	10	sr	sr	PROPN
ijtc-1372	279	11	reports	report	NOUN
ijtc-1372	279	12	,	,	PUNCT
ijtc-1372	279	13	highlighting	highlight	VERB
ijtc-1372	279	14	the	the	DET
ijtc-1372	279	15	importance	importance	NOUN
ijtc-1372	279	16	of	of	ADP
ijtc-1372	279	17	transparency	transparency	NOUN
ijtc-1372	279	18	and	and	CCONJ
ijtc-1372	279	19	accountability	accountability	NOUN
ijtc-1372	279	20	towards	towards	ADP
ijtc-1372	279	21	the	the	DET
ijtc-1372	279	22	workforce	workforce	NOUN
ijtc-1372	279	23	.	.	PUNCT
ijtc-1372	280	1	furthermore	furthermore	ADV
ijtc-1372	280	2	,	,	PUNCT
ijtc-1372	280	3	the	the	DET
ijtc-1372	280	4	sheer	sheer	ADJ
ijtc-1372	280	5	size	size	NOUN
ijtc-1372	280	6	of	of	ADP
ijtc-1372	280	7	an	an	DET
ijtc-1372	280	8	organisation	organisation	NOUN
ijtc-1372	280	9	's	's	PART
ijtc-1372	280	10	employee	employee	NOUN
ijtc-1372	280	11	base	base	NOUN
ijtc-1372	280	12	can	can	AUX
ijtc-1372	280	13	amplify	amplify	VERB
ijtc-1372	280	14	the	the	DET
ijtc-1372	280	15	need	need	NOUN
ijtc-1372	280	16	for	for	ADP
ijtc-1372	280	17	robust	robust	ADJ
ijtc-1372	280	18	sr	sr	PROPN
ijtc-1372	280	19	practices	practice	NOUN
ijtc-1372	280	20	.	.	PUNCT
ijtc-1372	281	1	larger	large	ADJ
ijtc-1372	281	2	companies	company	NOUN
ijtc-1372	281	3	,	,	PUNCT
ijtc-1372	281	4	with	with	ADP
ijtc-1372	281	5	a	a	DET
ijtc-1372	281	6	broader	broad	ADJ
ijtc-1372	281	7	employee	employee	NOUN
ijtc-1372	281	8	demographic	demographic	ADJ
ijtc-1372	281	9	,	,	PUNCT
ijtc-1372	281	10	have	have	VERB
ijtc-1372	281	11	a	a	DET
ijtc-1372	281	12	greater	great	ADJ
ijtc-1372	281	13	responsibility	responsibility	NOUN
ijtc-1372	281	14	to	to	PART
ijtc-1372	281	15	demonstrate	demonstrate	VERB
ijtc-1372	281	16	their	their	PRON
ijtc-1372	281	17	commitment	commitment	NOUN
ijtc-1372	281	18	to	to	ADP
ijtc-1372	281	19	social	social	ADJ
ijtc-1372	281	20	and	and	CCONJ
ijtc-1372	281	21	environmental	environmental	ADJ
ijtc-1372	281	22	sustainability	sustainability	NOUN
ijtc-1372	281	23	.	.	PUNCT
ijtc-1372	282	1	transparent	transparent	ADJ
ijtc-1372	282	2	sr	sr	PROPN
ijtc-1372	282	3	reports	report	NOUN
ijtc-1372	282	4	become	become	VERB
ijtc-1372	282	5	crucial	crucial	ADJ
ijtc-1372	282	6	in	in	ADP
ijtc-1372	282	7	this	this	DET
ijtc-1372	282	8	context	context	NOUN
ijtc-1372	282	9	,	,	PUNCT
ijtc-1372	282	10	allowing	allow	VERB
ijtc-1372	282	11	employees	employee	NOUN
ijtc-1372	282	12	to	to	PART
ijtc-1372	282	13	evaluate	evaluate	VERB
ijtc-1372	282	14	the	the	DET
ijtc-1372	282	15	company	company	NOUN
ijtc-1372	282	16	's	's	PART
ijtc-1372	282	17	progress	progress	NOUN
ijtc-1372	282	18	on	on	ADP
ijtc-1372	282	19	these	these	DET
ijtc-1372	282	20	vital	vital	ADJ
ijtc-1372	282	21	issues	issue	NOUN
ijtc-1372	282	22	.	.	PUNCT
ijtc-1372	283	1	this	this	PRON
ijtc-1372	283	2	,	,	PUNCT
ijtc-1372	283	3	in	in	ADP
ijtc-1372	283	4	turn	turn	NOUN
ijtc-1372	283	5	,	,	PUNCT
ijtc-1372	283	6	fosters	foster	VERB
ijtc-1372	283	7	a	a	DET
ijtc-1372	283	8	sense	sense	NOUN
ijtc-1372	283	9	of	of	ADP
ijtc-1372	283	10	trust	trust	NOUN
ijtc-1372	283	11	and	and	CCONJ
ijtc-1372	283	12	shared	share	VERB
ijtc-1372	283	13	purpose	purpose	NOUN
ijtc-1372	283	14	within	within	ADP
ijtc-1372	283	15	the	the	DET
ijtc-1372	283	16	organisation	organisation	NOUN
ijtc-1372	283	17	(	(	PUNCT
ijtc-1372	283	18	pucikova	pucikova	VERB
ijtc-1372	283	19	et	et	PROPN
ijtc-1372	283	20	al	al	PROPN
ijtc-1372	283	21	.	.	PROPN
ijtc-1372	283	22	,	,	PUNCT
ijtc-1372	283	23	2013	2013	NUM
ijtc-1372	283	24	)	)	PUNCT
ijtc-1372	283	25	.	.	PUNCT
ijtc-1372	284	1	the	the	DET
ijtc-1372	284	2	importance	importance	NOUN
ijtc-1372	284	3	of	of	ADP
ijtc-1372	284	4	employee	employee	NOUN
ijtc-1372	284	5	pressure	pressure	NOUN
ijtc-1372	284	6	extends	extend	VERB
ijtc-1372	284	7	beyond	beyond	ADP
ijtc-1372	284	8	simply	simply	ADV
ijtc-1372	284	9	influencing	influence	VERB
ijtc-1372	284	10	reporting	report	VERB
ijtc-1372	284	11	frequency	frequency	NOUN
ijtc-1372	284	12	.	.	PUNCT
ijtc-1372	285	1	employees	employee	NOUN
ijtc-1372	285	2	are	be	AUX
ijtc-1372	285	3	a	a	DET
ijtc-1372	285	4	key	key	ADJ
ijtc-1372	285	5	stakeholder	stakeholder	NOUN
ijtc-1372	285	6	group	group	NOUN
ijtc-1372	285	7	,	,	PUNCT
ijtc-1372	285	8	driving	drive	VERB
ijtc-1372	285	9	the	the	DET
ijtc-1372	285	10	company	company	NOUN
ijtc-1372	285	11	's	's	PART
ijtc-1372	285	12	success	success	NOUN
ijtc-1372	285	13	through	through	ADP
ijtc-1372	285	14	their	their	PRON
ijtc-1372	285	15	contributions	contribution	NOUN
ijtc-1372	285	16	to	to	ADP
ijtc-1372	285	17	performance	performance	NOUN
ijtc-1372	285	18	and	and	CCONJ
ijtc-1372	285	19	achievement	achievement	NOUN
ijtc-1372	285	20	(	(	PUNCT
ijtc-1372	285	21	pucikova	pucikova	VERB
ijtc-1372	285	22	et	et	PROPN
ijtc-1372	285	23	al	al	PROPN
ijtc-1372	285	24	.	.	PROPN
ijtc-1372	285	25	,	,	PUNCT
ijtc-1372	285	26	2013	2013	NUM
ijtc-1372	285	27	)	)	PUNCT
ijtc-1372	285	28	.	.	PUNCT
ijtc-1372	286	1	therefore	therefore	ADV
ijtc-1372	286	2	,	,	PUNCT
ijtc-1372	286	3	companies	company	NOUN
ijtc-1372	286	4	need	need	VERB
ijtc-1372	286	5	to	to	PART
ijtc-1372	286	6	demonstrate	demonstrate	VERB
ijtc-1372	286	7	a	a	DET
ijtc-1372	286	8	commitment	commitment	NOUN
ijtc-1372	286	9	to	to	ADP
ijtc-1372	286	10	reciprocity	reciprocity	NOUN
ijtc-1372	286	11	.	.	PUNCT
ijtc-1372	287	1	publishing	publish	VERB
ijtc-1372	287	2	sr	sr	PROPN
ijtc-1372	287	3	reports	report	VERB
ijtc-1372	287	4	that	that	SCONJ
ijtc-1372	287	5	address	address	VERB
ijtc-1372	287	6	employee	employee	NOUN
ijtc-1372	287	7	welfare	welfare	NOUN
ijtc-1372	287	8	concerns	concern	NOUN
ijtc-1372	287	9	represents	represent	VERB
ijtc-1372	287	10	a	a	DET
ijtc-1372	287	11	tangible	tangible	ADJ
ijtc-1372	287	12	way	way	NOUN
ijtc-1372	287	13	to	to	PART
ijtc-1372	287	14	recognise	recognise	VERB
ijtc-1372	287	15	this	this	DET
ijtc-1372	287	16	value	value	NOUN
ijtc-1372	287	17	.	.	PUNCT
ijtc-1372	288	1	by	by	ADP
ijtc-1372	288	2	showcasing	showcase	VERB
ijtc-1372	288	3	responsible	responsible	ADJ
ijtc-1372	288	4	management	management	NOUN
ijtc-1372	288	5	practices	practice	NOUN
ijtc-1372	288	6	and	and	CCONJ
ijtc-1372	288	7	a	a	DET
ijtc-1372	288	8	dedication	dedication	NOUN
ijtc-1372	288	9	to	to	AUX
ijtc-1372	288	10	employee	employee	NOUN
ijtc-1372	288	11	well	well	ADV
ijtc-1372	288	12	-	-	PUNCT
ijtc-1372	288	13	being	being	NOUN
ijtc-1372	288	14	,	,	PUNCT
ijtc-1372	288	15	companies	company	NOUN
ijtc-1372	288	16	position	position	VERB
ijtc-1372	288	17	themselves	themselves	PRON
ijtc-1372	288	18	as	as	ADP
ijtc-1372	288	19	attractive	attractive	ADJ
ijtc-1372	288	20	employers	employer	NOUN
ijtc-1372	288	21	and	and	CCONJ
ijtc-1372	288	22	cultivate	cultivate	VERB
ijtc-1372	288	23	a	a	DET
ijtc-1372	288	24	more	more	ADV
ijtc-1372	288	25	engaged	engaged	ADJ
ijtc-1372	288	26	workforce	workforce	NOUN
ijtc-1372	288	27	.	.	PUNCT
ijtc-1372	289	1	2	2	X
ijtc-1372	289	2	.	.	X
ijtc-1372	289	3	government	government	NOUN
ijtc-1372	289	4	pressure	pressure	NOUN
ijtc-1372	289	5	and	and	CCONJ
ijtc-1372	289	6	the	the	DET
ijtc-1372	289	7	frequency	frequency	NOUN
ijtc-1372	289	8	of	of	ADP
ijtc-1372	289	9	sustainability	sustainability	NOUN
ijtc-1372	289	10	reporting	report	VERB
ijtc-1372	289	11	government	government	NOUN
ijtc-1372	289	12	pressure	pressure	NOUN
ijtc-1372	289	13	gets	get	VERB
ijtc-1372	289	14	a	a	DET
ijtc-1372	289	15	p	p	NOUN
ijtc-1372	289	16	-	-	PUNCT
ijtc-1372	289	17	value	value	NOUN
ijtc-1372	289	18	of	of	ADP
ijtc-1372	289	19	0.324	0.324	NUM
ijtc-1372	289	20	,	,	PUNCT
ijtc-1372	289	21	above	above	ADP
ijtc-1372	289	22	0.05	0.05	NUM
ijtc-1372	289	23	or	or	CCONJ
ijtc-1372	289	24	5	5	NUM
ijtc-1372	289	25	%	%	NOUN
ijtc-1372	289	26	.	.	PUNCT
ijtc-1372	290	1	this	this	PRON
ijtc-1372	290	2	means	mean	VERB
ijtc-1372	290	3	that	that	SCONJ
ijtc-1372	290	4	the	the	DET
ijtc-1372	290	5	government	government	NOUN
ijtc-1372	290	6	does	do	AUX
ijtc-1372	290	7	not	not	PART
ijtc-1372	290	8	exert	exert	VERB
ijtc-1372	290	9	a	a	DET
ijtc-1372	290	10	statistically	statistically	ADV
ijtc-1372	290	11	significant	significant	ADJ
ijtc-1372	290	12	influence	influence	NOUN
ijtc-1372	290	13	on	on	ADP
ijtc-1372	290	14	the	the	DET
ijtc-1372	290	15	frequency	frequency	NOUN
ijtc-1372	290	16	of	of	ADP
ijtc-1372	290	17	sr	sr	PROPN
ijtc-1372	290	18	reporting	report	VERB
ijtc-1372	290	19	.	.	PUNCT
ijtc-1372	291	1	this	this	DET
ijtc-1372	291	2	finding	finding	NOUN
ijtc-1372	291	3	might	might	AUX
ijtc-1372	291	4	seem	seem	VERB
ijtc-1372	291	5	counterintuitive	counterintuitive	ADJ
ijtc-1372	291	6	considering	consider	VERB
ijtc-1372	291	7	pojk	pojk	NOUN
ijtc-1372	291	8	number	number	NOUN
ijtc-1372	291	9	51	51	NUM
ijtc-1372	291	10	/	/	SYM
ijtc-1372	291	11	pojk.03/2017	pojk.03/2017	PROPN
ijtc-1372	291	12	mandates	mandate	NOUN
ijtc-1372	291	13	sr	sr	PROPN
ijtc-1372	291	14	reporting	report	VERB
ijtc-1372	291	15	for	for	ADP
ijtc-1372	291	16	financial	financial	ADJ
ijtc-1372	291	17	institutions	institution	NOUN
ijtc-1372	291	18	,	,	PUNCT
ijtc-1372	291	19	issuers	issuer	NOUN
ijtc-1372	291	20	,	,	PUNCT
ijtc-1372	291	21	and	and	CCONJ
ijtc-1372	291	22	public	public	ADJ
ijtc-1372	291	23	companies	company	NOUN
ijtc-1372	291	24	.	.	PUNCT
ijtc-1372	292	1	however	however	ADV
ijtc-1372	292	2	,	,	PUNCT
ijtc-1372	292	3	it	it	PRON
ijtc-1372	292	4	's	be	AUX
ijtc-1372	292	5	important	important	ADJ
ijtc-1372	292	6	to	to	PART
ijtc-1372	292	7	acknowledge	acknowledge	VERB
ijtc-1372	292	8	the	the	DET
ijtc-1372	292	9	regulation	regulation	NOUN
ijtc-1372	292	10	's	's	PART
ijtc-1372	292	11	implementation	implementation	NOUN
ijtc-1372	292	12	timeline	timeline	NOUN
ijtc-1372	292	13	.	.	PUNCT
ijtc-1372	293	1	while	while	SCONJ
ijtc-1372	293	2	mandatory	mandatory	ADJ
ijtc-1372	293	3	since	since	SCONJ
ijtc-1372	293	4	2019	2019	NUM
ijtc-1372	293	5	,	,	PUNCT
ijtc-1372	293	6	the	the	DET
ijtc-1372	293	7	government	government	NOUN
ijtc-1372	293	8	provided	provide	VERB
ijtc-1372	293	9	leeway	leeway	NOUN
ijtc-1372	293	10	for	for	ADP
ijtc-1372	293	11	compliance	compliance	NOUN
ijtc-1372	293	12	until	until	ADP
ijtc-1372	293	13	2022	2022	NUM
ijtc-1372	293	14	.	.	PUNCT
ijtc-1372	294	1	this	this	DET
ijtc-1372	294	2	extended	extend	VERB
ijtc-1372	294	3	timeframe	timeframe	NOUN
ijtc-1372	294	4	,	,	PUNCT
ijtc-1372	294	5	coupled	couple	VERB
ijtc-1372	294	6	with	with	ADP
ijtc-1372	294	7	companies	company	NOUN
ijtc-1372	294	8	without	without	ADP
ijtc-1372	294	9	government	government	NOUN
ijtc-1372	294	10	ownership	ownership	NOUN
ijtc-1372	294	11	(	(	PUNCT
ijtc-1372	294	12	as	as	SCONJ
ijtc-1372	294	13	shown	show	VERB
ijtc-1372	294	14	in	in	ADP
ijtc-1372	294	15	table	table	NOUN
ijtc-1372	294	16	1	1	NUM
ijtc-1372	294	17	of	of	ADP
ijtc-1372	294	18	the	the	DET
ijtc-1372	294	19	descriptive	descriptive	ADJ
ijtc-1372	294	20	analysis	analysis	NOUN
ijtc-1372	294	21	)	)	PUNCT
ijtc-1372	294	22	,	,	PUNCT
ijtc-1372	294	23	could	could	AUX
ijtc-1372	294	24	explain	explain	VERB
ijtc-1372	294	25	the	the	DET
ijtc-1372	294	26	persistence	persistence	NOUN
ijtc-1372	294	27	of	of	ADP
ijtc-1372	294	28	nonreporting	nonreporte	VERB
ijtc-1372	294	29	companies	company	NOUN
ijtc-1372	294	30	observed	observe	VERB
ijtc-1372	294	31	between	between	ADP
ijtc-1372	294	32	2018	2018	NUM
ijtc-1372	294	33	and	and	CCONJ
ijtc-1372	294	34	2021	2021	NUM
ijtc-1372	294	35	.	.	PUNCT
ijtc-1372	295	1	this	this	DET
ijtc-1372	295	2	study	study	NOUN
ijtc-1372	295	3	's	's	PART
ijtc-1372	295	4	findings	finding	NOUN
ijtc-1372	295	5	align	align	VERB
ijtc-1372	295	6	with	with	ADP
ijtc-1372	295	7	previous	previous	ADJ
ijtc-1372	295	8	research	research	NOUN
ijtc-1372	295	9	which	which	PRON
ijtc-1372	295	10	employed	employ	VERB
ijtc-1372	295	11	dummy	dummy	ADJ
ijtc-1372	295	12	variables	variable	NOUN
ijtc-1372	295	13	to	to	PART
ijtc-1372	295	14	examine	examine	VERB
ijtc-1372	295	15	the	the	DET
ijtc-1372	295	16	influence	influence	NOUN
ijtc-1372	295	17	of	of	ADP
ijtc-1372	295	18	government	government	NOUN
ijtc-1372	295	19	ownership	ownership	NOUN
ijtc-1372	295	20	(	(	PUNCT
ijtc-1372	295	21	dummy	dummy	NOUN
ijtc-1372	295	22	1	1	NUM
ijtc-1372	295	23	for	for	ADP
ijtc-1372	295	24	state	state	NOUN
ijtc-1372	295	25	-	-	PUNCT
ijtc-1372	295	26	owned	own	VERB
ijtc-1372	295	27	companies	company	NOUN
ijtc-1372	295	28	,	,	PUNCT
ijtc-1372	295	29	dummy	dummy	NOUN
ijtc-1372	295	30	0	0	NUM
ijtc-1372	295	31	for	for	ADP
ijtc-1372	295	32	private	private	ADJ
ijtc-1372	295	33	companies	company	NOUN
ijtc-1372	295	34	)	)	PUNCT
ijtc-1372	295	35	.	.	PUNCT
ijtc-1372	296	1	their	their	PRON
ijtc-1372	296	2	results	result	NOUN
ijtc-1372	296	3	suggest	suggest	VERB
ijtc-1372	296	4	that	that	SCONJ
ijtc-1372	296	5	government	government	NOUN
ijtc-1372	296	6	pressure	pressure	NOUN
ijtc-1372	296	7	may	may	AUX
ijtc-1372	296	8	not	not	PART
ijtc-1372	296	9	directly	directly	ADV
ijtc-1372	296	10	translate	translate	VERB
ijtc-1372	296	11	to	to	ADP
ijtc-1372	296	12	higher	high	ADJ
ijtc-1372	296	13	-	-	PUNCT
ijtc-1372	296	14	quality	quality	NOUN
ijtc-1372	296	15	sr	sr	PROPN
ijtc-1372	296	16	reporting	report	VERB
ijtc-1372	296	17	(	(	PUNCT
ijtc-1372	296	18	sawitri	sawitri	PROPN
ijtc-1372	296	19	&	&	CCONJ
ijtc-1372	296	20	ardhiani	ardhiani	PROPN
ijtc-1372	296	21	,	,	PUNCT
ijtc-1372	296	22	2023	2023	NUM
ijtc-1372	296	23	)	)	PUNCT
ijtc-1372	296	24	.	.	PUNCT
ijtc-1372	297	1	this	this	PRON
ijtc-1372	297	2	could	could	AUX
ijtc-1372	297	3	be	be	AUX
ijtc-1372	297	4	attributed	attribute	VERB
ijtc-1372	297	5	to	to	ADP
ijtc-1372	297	6	the	the	DET
ijtc-1372	297	7	lack	lack	NOUN
ijtc-1372	297	8	of	of	ADP
ijtc-1372	297	9	specific	specific	ADJ
ijtc-1372	297	10	regulations	regulation	NOUN
ijtc-1372	297	11	on	on	ADP
ijtc-1372	297	12	individual	individual	ADJ
ijtc-1372	297	13	disclosure	disclosure	NOUN
ijtc-1372	297	14	indicators	indicator	NOUN
ijtc-1372	297	15	within	within	ADP
ijtc-1372	297	16	the	the	DET
ijtc-1372	297	17	regulation	regulation	NOUN
ijtc-1372	297	18	.	.	PUNCT
ijtc-1372	298	1	in	in	ADP
ijtc-1372	298	2	essence	essence	NOUN
ijtc-1372	298	3	,	,	PUNCT
ijtc-1372	298	4	the	the	DET
ijtc-1372	298	5	regulation	regulation	NOUN
ijtc-1372	298	6	mandates	mandate	VERB
ijtc-1372	298	7	sr	sr	PROPN
ijtc-1372	298	8	disclosure	disclosure	NOUN
ijtc-1372	298	9	,	,	PUNCT
ijtc-1372	298	10	but	but	CCONJ
ijtc-1372	298	11	without	without	ADP
ijtc-1372	298	12	detailed	detailed	ADJ
ijtc-1372	298	13	guidance	guidance	NOUN
ijtc-1372	298	14	on	on	ADP
ijtc-1372	298	15	the	the	DET
ijtc-1372	298	16	content	content	NOUN
ijtc-1372	298	17	and	and	CCONJ
ijtc-1372	298	18	format	format	NOUN
ijtc-1372	298	19	,	,	PUNCT
ijtc-1372	298	20	companies	company	NOUN
ijtc-1372	298	21	might	might	AUX
ijtc-1372	298	22	interpret	interpret	VERB
ijtc-1372	298	23	reporting	reporting	NOUN
ijtc-1372	298	24	requirements	requirement	NOUN
ijtc-1372	298	25	differently	differently	ADV
ijtc-1372	298	26	,	,	PUNCT
ijtc-1372	298	27	leading	lead	VERB
ijtc-1372	298	28	to	to	ADP
ijtc-1372	298	29	sr	sr	PROPN
ijtc-1372	298	30	quality	quality	NOUN
ijtc-1372	298	31	inconsistencies	inconsistency	NOUN
ijtc-1372	298	32	.	.	PUNCT
ijtc-1372	299	1	3	3	X
ijtc-1372	299	2	.	.	X
ijtc-1372	299	3	public	public	ADJ
ijtc-1372	299	4	pressure	pressure	NOUN
ijtc-1372	299	5	and	and	CCONJ
ijtc-1372	299	6	the	the	DET
ijtc-1372	299	7	frequency	frequency	NOUN
ijtc-1372	299	8	of	of	ADP
ijtc-1372	299	9	sustainability	sustainability	NOUN
ijtc-1372	299	10	reporting	report	VERB
ijtc-1372	299	11	the	the	DET
ijtc-1372	299	12	analysis	analysis	NOUN
ijtc-1372	299	13	yields	yield	VERB
ijtc-1372	299	14	a	a	DET
ijtc-1372	299	15	p	p	NOUN
ijtc-1372	299	16	-	-	PUNCT
ijtc-1372	299	17	value	value	NOUN
ijtc-1372	299	18	of	of	ADP
ijtc-1372	299	19	0.386	0.386	NUM
ijtc-1372	299	20	,	,	PUNCT
ijtc-1372	299	21	exceeding	exceed	VERB
ijtc-1372	299	22	the	the	DET
ijtc-1372	299	23	conventional	conventional	ADJ
ijtc-1372	299	24	significance	significance	NOUN
ijtc-1372	299	25	level	level	NOUN
ijtc-1372	299	26	of	of	ADP
ijtc-1372	299	27	0.05	0.05	NUM
ijtc-1372	299	28	.	.	PUNCT
ijtc-1372	300	1	this	this	PRON
ijtc-1372	300	2	suggests	suggest	VERB
ijtc-1372	300	3	that	that	SCONJ
ijtc-1372	300	4	public	public	ADJ
ijtc-1372	300	5	pressure	pressure	NOUN
ijtc-1372	300	6	,	,	PUNCT
ijtc-1372	300	7	as	as	SCONJ
ijtc-1372	300	8	measured	measure	VERB
ijtc-1372	300	9	by	by	ADP
ijtc-1372	300	10	public	public	ADJ
ijtc-1372	300	11	share	share	NOUN
ijtc-1372	300	12	ownership	ownership	NOUN
ijtc-1372	300	13	,	,	PUNCT
ijtc-1372	300	14	does	do	AUX
ijtc-1372	300	15	not	not	PART
ijtc-1372	300	16	significantly	significantly	ADV
ijtc-1372	300	17	influence	influence	VERB
ijtc-1372	300	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	300	19	banking	banking	NOUN
ijtc-1372	300	20	on	on	ADP
ijtc-1372	300	21	transparency	transparency	NOUN
ijtc-1372	300	22	:	:	PUNCT
ijtc-1372	300	23	the	the	DET
ijtc-1372	300	24	role	role	NOUN
ijtc-1372	300	25	of	of	ADP
ijtc-1372	300	26	stakeholders	stakeholder	NOUN
ijtc-1372	300	27	pressure	pressure	NOUN
ijtc-1372	300	28	in	in	ADP
ijtc-1372	300	29	indonesian	indonesian	ADJ
ijtc-1372	300	30	sustainability	sustainability	NOUN
ijtc-1372	300	31	reporting	reporting	NOUN
ijtc-1372	300	32	renata	renata	PROPN
ijtc-1372	300	33	,	,	PUNCT
ijtc-1372	300	34	widianingsih	widianingsih	NOUN
ijtc-1372	300	35	,	,	PUNCT
ijtc-1372	300	36	and	and	CCONJ
ijtc-1372	300	37	kohardinata	kohardinata	VERB
ijtc-1372	300	38	15	15	NUM
ijtc-1372	300	39	|	|	NOUN
ijtc-1372	300	40	ilomata	ilomata	PROPN
ijtc-1372	300	41	international	international	ADJ
ijtc-1372	300	42	journal	journal	NOUN
ijtc-1372	300	43	of	of	ADP
ijtc-1372	300	44	tax	tax	PROPN
ijtc-1372	300	45	&	&	CCONJ
ijtc-1372	300	46	accounting	account	VERB
ijtc-1372	300	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	300	48	the	the	DET
ijtc-1372	300	49	frequency	frequency	NOUN
ijtc-1372	300	50	of	of	ADP
ijtc-1372	300	51	sr	sr	PROPN
ijtc-1372	300	52	reporting	report	VERB
ijtc-1372	300	53	.	.	PUNCT
ijtc-1372	301	1	this	this	DET
ijtc-1372	301	2	finding	finding	NOUN
ijtc-1372	301	3	contradicts	contradict	VERB
ijtc-1372	301	4	the	the	DET
ijtc-1372	301	5	initial	initial	ADJ
ijtc-1372	301	6	hypothesis	hypothesis	NOUN
ijtc-1372	301	7	,	,	PUNCT
ijtc-1372	301	8	which	which	PRON
ijtc-1372	301	9	posited	posit	VERB
ijtc-1372	301	10	a	a	DET
ijtc-1372	301	11	positive	positive	ADJ
ijtc-1372	301	12	relationship	relationship	NOUN
ijtc-1372	301	13	between	between	ADP
ijtc-1372	301	14	public	public	ADJ
ijtc-1372	301	15	pressure	pressure	NOUN
ijtc-1372	301	16	and	and	CCONJ
ijtc-1372	301	17	sr	sr	PROPN
ijtc-1372	301	18	reporting	reporting	NOUN
ijtc-1372	301	19	frequency	frequency	NOUN
ijtc-1372	301	20	.	.	PUNCT
ijtc-1372	302	1	several	several	ADJ
ijtc-1372	302	2	factors	factor	NOUN
ijtc-1372	302	3	might	might	AUX
ijtc-1372	302	4	explain	explain	VERB
ijtc-1372	302	5	this	this	DET
ijtc-1372	302	6	unexpected	unexpected	ADJ
ijtc-1372	302	7	result	result	NOUN
ijtc-1372	302	8	.	.	PUNCT
ijtc-1372	303	1	firstly	firstly	ADV
ijtc-1372	303	2	,	,	PUNCT
ijtc-1372	303	3	while	while	SCONJ
ijtc-1372	303	4	sustainability	sustainability	NOUN
ijtc-1372	303	5	reporting	reporting	NOUN
ijtc-1372	303	6	is	be	AUX
ijtc-1372	303	7	increasingly	increasingly	ADV
ijtc-1372	303	8	prevalent	prevalent	ADJ
ijtc-1372	303	9	in	in	ADP
ijtc-1372	303	10	annual	annual	ADJ
ijtc-1372	303	11	reports	report	NOUN
ijtc-1372	303	12	,	,	PUNCT
ijtc-1372	303	13	its	its	PRON
ijtc-1372	303	14	connection	connection	NOUN
ijtc-1372	303	15	to	to	ADP
ijtc-1372	303	16	financial	financial	ADJ
ijtc-1372	303	17	performance	performance	NOUN
ijtc-1372	303	18	remains	remain	VERB
ijtc-1372	303	19	inconclusive	inconclusive	ADJ
ijtc-1372	303	20	due	due	ADP
ijtc-1372	303	21	to	to	ADP
ijtc-1372	303	22	challenges	challenge	NOUN
ijtc-1372	303	23	like	like	ADP
ijtc-1372	303	24	inconsistent	inconsistent	ADJ
ijtc-1372	303	25	comparability	comparability	NOUN
ijtc-1372	303	26	and	and	CCONJ
ijtc-1372	303	27	verification	verification	NOUN
ijtc-1372	303	28	methods	method	NOUN
ijtc-1372	303	29	(	(	PUNCT
ijtc-1372	303	30	mynhardt	mynhardt	PROPN
ijtc-1372	303	31	et	et	PROPN
ijtc-1372	303	32	al	al	PROPN
ijtc-1372	303	33	.	.	PROPN
ijtc-1372	303	34	,	,	PUNCT
ijtc-1372	303	35	2017	2017	NUM
ijtc-1372	303	36	)	)	PUNCT
ijtc-1372	303	37	.	.	PUNCT
ijtc-1372	304	1	consequently	consequently	ADV
ijtc-1372	304	2	,	,	PUNCT
ijtc-1372	304	3	investors	investor	NOUN
ijtc-1372	304	4	primarily	primarily	ADV
ijtc-1372	304	5	rely	rely	VERB
ijtc-1372	304	6	on	on	ADP
ijtc-1372	304	7	financial	financial	ADJ
ijtc-1372	304	8	statements	statement	NOUN
ijtc-1372	304	9	for	for	ADP
ijtc-1372	304	10	investment	investment	NOUN
ijtc-1372	304	11	decisions	decision	NOUN
ijtc-1372	304	12	(	(	PUNCT
ijtc-1372	304	13	staszkiewicz	staszkiewicz	NOUN
ijtc-1372	304	14	&	&	CCONJ
ijtc-1372	304	15	werner	werner	PROPN
ijtc-1372	304	16	,	,	PUNCT
ijtc-1372	304	17	2021	2021	NUM
ijtc-1372	304	18	)	)	PUNCT
ijtc-1372	304	19	.	.	PUNCT
ijtc-1372	305	1	this	this	PRON
ijtc-1372	305	2	suggests	suggest	VERB
ijtc-1372	305	3	that	that	SCONJ
ijtc-1372	305	4	even	even	ADV
ijtc-1372	305	5	though	though	SCONJ
ijtc-1372	305	6	share	share	NOUN
ijtc-1372	305	7	ownership	ownership	NOUN
ijtc-1372	305	8	,	,	PUNCT
ijtc-1372	305	9	public	public	ADJ
ijtc-1372	305	10	pressure	pressure	NOUN
ijtc-1372	305	11	might	might	AUX
ijtc-1372	305	12	not	not	PART
ijtc-1372	305	13	translate	translate	VERB
ijtc-1372	305	14	directly	directly	ADV
ijtc-1372	305	15	into	into	ADP
ijtc-1372	305	16	increased	increase	VERB
ijtc-1372	305	17	sr	sr	PROPN
ijtc-1372	305	18	reporting	reporting	NOUN
ijtc-1372	305	19	frequency	frequency	NOUN
ijtc-1372	305	20	until	until	SCONJ
ijtc-1372	305	21	the	the	DET
ijtc-1372	305	22	value	value	NOUN
ijtc-1372	305	23	proposition	proposition	NOUN
ijtc-1372	305	24	of	of	ADP
ijtc-1372	305	25	sr	sr	PROPN
ijtc-1372	305	26	for	for	ADP
ijtc-1372	305	27	investors	investor	NOUN
ijtc-1372	305	28	becomes	become	VERB
ijtc-1372	305	29	clearer	clear	ADJ
ijtc-1372	305	30	.	.	PUNCT
ijtc-1372	306	1	additionally	additionally	ADV
ijtc-1372	306	2	,	,	PUNCT
ijtc-1372	306	3	the	the	DET
ijtc-1372	306	4	credibility	credibility	NOUN
ijtc-1372	306	5	of	of	ADP
ijtc-1372	306	6	sustainability	sustainability	NOUN
ijtc-1372	306	7	disclosures	disclosure	NOUN
ijtc-1372	306	8	remains	remain	VERB
ijtc-1372	306	9	a	a	DET
ijtc-1372	306	10	concern	concern	NOUN
ijtc-1372	306	11	,	,	PUNCT
ijtc-1372	306	12	potentially	potentially	ADV
ijtc-1372	306	13	hindering	hinder	VERB
ijtc-1372	306	14	investors	investor	NOUN
ijtc-1372	306	15	from	from	ADP
ijtc-1372	306	16	integrating	integrate	VERB
ijtc-1372	306	17	sr	sr	PROPN
ijtc-1372	306	18	into	into	ADP
ijtc-1372	306	19	their	their	PRON
ijtc-1372	306	20	decision	decision	NOUN
ijtc-1372	306	21	-	-	PUNCT
ijtc-1372	306	22	making	make	VERB
ijtc-1372	306	23	processes	process	NOUN
ijtc-1372	306	24	.	.	PUNCT
ijtc-1372	307	1	4	4	X
ijtc-1372	307	2	.	.	X
ijtc-1372	307	3	employee	employee	NOUN
ijtc-1372	307	4	pressure	pressure	NOUN
ijtc-1372	307	5	and	and	CCONJ
ijtc-1372	307	6	sustainability	sustainability	NOUN
ijtc-1372	307	7	report	report	NOUN
ijtc-1372	307	8	assurance	assurance	NOUN
ijtc-1372	307	9	this	this	DET
ijtc-1372	307	10	finding	finding	NOUN
ijtc-1372	307	11	aligns	align	VERB
ijtc-1372	307	12	with	with	ADP
ijtc-1372	307	13	previous	previous	ADJ
ijtc-1372	307	14	research	research	NOUN
ijtc-1372	307	15	by	by	ADP
ijtc-1372	307	16	fernandez	fernandez	PROPN
ijtc-1372	307	17	-	-	PUNCT
ijtc-1372	307	18	feijoo	feijoo	NOUN
ijtc-1372	307	19	et	et	PROPN
ijtc-1372	307	20	al	al	PROPN
ijtc-1372	307	21	.	.	PROPN
ijtc-1372	308	1	(	(	PUNCT
ijtc-1372	308	2	2014	2014	NUM
ijtc-1372	308	3	)	)	PUNCT
ijtc-1372	308	4	and	and	CCONJ
ijtc-1372	308	5	alfaiz	alfaiz	PROPN
ijtc-1372	308	6	&	&	CCONJ
ijtc-1372	308	7	aryati	aryati	PROPN
ijtc-1372	308	8	,	,	PUNCT
ijtc-1372	308	9	(	(	PUNCT
ijtc-1372	308	10	2019	2019	NUM
ijtc-1372	308	11	)	)	PUNCT
ijtc-1372	308	12	who	who	PRON
ijtc-1372	308	13	identified	identify	VERB
ijtc-1372	308	14	a	a	DET
ijtc-1372	308	15	positive	positive	ADJ
ijtc-1372	308	16	correlation	correlation	NOUN
ijtc-1372	308	17	between	between	ADP
ijtc-1372	308	18	employee	employee	NOUN
ijtc-1372	308	19	pressure	pressure	NOUN
ijtc-1372	308	20	for	for	ADP
ijtc-1372	308	21	transparency	transparency	NOUN
ijtc-1372	308	22	and	and	CCONJ
ijtc-1372	308	23	adopting	adopt	VERB
ijtc-1372	308	24	external	external	ADJ
ijtc-1372	308	25	assurance	assurance	NOUN
ijtc-1372	308	26	practices	practice	NOUN
ijtc-1372	308	27	.	.	PUNCT
ijtc-1372	309	1	external	external	ADJ
ijtc-1372	309	2	assurance	assurance	NOUN
ijtc-1372	309	3	plays	play	VERB
ijtc-1372	309	4	a	a	DET
ijtc-1372	309	5	vital	vital	ADJ
ijtc-1372	309	6	role	role	NOUN
ijtc-1372	309	7	in	in	ADP
ijtc-1372	309	8	enhancing	enhance	VERB
ijtc-1372	309	9	the	the	DET
ijtc-1372	309	10	credibility	credibility	NOUN
ijtc-1372	309	11	of	of	ADP
ijtc-1372	309	12	srs	srs	PROPN
ijtc-1372	309	13	.	.	PROPN
ijtc-1372	309	14	companies	company	NOUN
ijtc-1372	309	15	demonstrate	demonstrate	VERB
ijtc-1372	309	16	a	a	DET
ijtc-1372	309	17	higher	high	ADJ
ijtc-1372	309	18	level	level	NOUN
ijtc-1372	309	19	of	of	ADP
ijtc-1372	309	20	accountability	accountability	NOUN
ijtc-1372	309	21	and	and	CCONJ
ijtc-1372	309	22	transparency	transparency	NOUN
ijtc-1372	309	23	by	by	ADP
ijtc-1372	309	24	engaging	engage	VERB
ijtc-1372	309	25	an	an	DET
ijtc-1372	309	26	independent	independent	ADJ
ijtc-1372	309	27	third	third	ADJ
ijtc-1372	309	28	party	party	NOUN
ijtc-1372	309	29	to	to	PART
ijtc-1372	309	30	verify	verify	VERB
ijtc-1372	309	31	the	the	DET
ijtc-1372	309	32	accuracy	accuracy	NOUN
ijtc-1372	309	33	and	and	CCONJ
ijtc-1372	309	34	completeness	completeness	NOUN
ijtc-1372	309	35	of	of	ADP
ijtc-1372	309	36	reported	report	VERB
ijtc-1372	309	37	information	information	NOUN
ijtc-1372	309	38	.	.	PUNCT
ijtc-1372	310	1	this	this	PRON
ijtc-1372	310	2	,	,	PUNCT
ijtc-1372	310	3	in	in	ADP
ijtc-1372	310	4	turn	turn	NOUN
ijtc-1372	310	5	,	,	PUNCT
ijtc-1372	310	6	fosters	foster	VERB
ijtc-1372	310	7	trust	trust	NOUN
ijtc-1372	310	8	with	with	ADP
ijtc-1372	310	9	stakeholders	stakeholder	NOUN
ijtc-1372	310	10	,	,	PUNCT
ijtc-1372	310	11	including	include	VERB
ijtc-1372	310	12	investors	investor	NOUN
ijtc-1372	310	13	,	,	PUNCT
ijtc-1372	310	14	customers	customer	NOUN
ijtc-1372	310	15	,	,	PUNCT
ijtc-1372	310	16	and	and	CCONJ
ijtc-1372	310	17	regulatory	regulatory	ADJ
ijtc-1372	310	18	bodies	body	NOUN
ijtc-1372	310	19	.	.	PUNCT
ijtc-1372	311	1	the	the	DET
ijtc-1372	311	2	size	size	NOUN
ijtc-1372	311	3	of	of	ADP
ijtc-1372	311	4	a	a	DET
ijtc-1372	311	5	company	company	NOUN
ijtc-1372	311	6	can	can	AUX
ijtc-1372	311	7	also	also	ADV
ijtc-1372	311	8	be	be	AUX
ijtc-1372	311	9	a	a	DET
ijtc-1372	311	10	contributing	contribute	VERB
ijtc-1372	311	11	factor	factor	NOUN
ijtc-1372	311	12	.	.	PUNCT
ijtc-1372	312	1	larger	large	ADJ
ijtc-1372	312	2	organizations	organization	NOUN
ijtc-1372	312	3	with	with	ADP
ijtc-1372	312	4	a	a	DET
ijtc-1372	312	5	potentially	potentially	ADV
ijtc-1372	312	6	more	more	ADV
ijtc-1372	312	7	complex	complex	ADJ
ijtc-1372	312	8	and	and	CCONJ
ijtc-1372	312	9	geographically	geographically	ADV
ijtc-1372	312	10	dispersed	disperse	VERB
ijtc-1372	312	11	workforce	workforce	NOUN
ijtc-1372	312	12	may	may	AUX
ijtc-1372	312	13	experience	experience	VERB
ijtc-1372	312	14	heightened	heighten	VERB
ijtc-1372	312	15	employee	employee	NOUN
ijtc-1372	312	16	pressure	pressure	NOUN
ijtc-1372	312	17	for	for	ADP
ijtc-1372	312	18	responsible	responsible	ADJ
ijtc-1372	312	19	business	business	NOUN
ijtc-1372	312	20	practices	practice	NOUN
ijtc-1372	312	21	.	.	PUNCT
ijtc-1372	313	1	this	this	DET
ijtc-1372	313	2	pressure	pressure	NOUN
ijtc-1372	313	3	can	can	AUX
ijtc-1372	313	4	then	then	ADV
ijtc-1372	313	5	translate	translate	VERB
ijtc-1372	313	6	into	into	ADP
ijtc-1372	313	7	a	a	DET
ijtc-1372	313	8	greater	great	ADJ
ijtc-1372	313	9	emphasis	emphasis	NOUN
ijtc-1372	313	10	on	on	ADP
ijtc-1372	313	11	robust	robust	ADJ
ijtc-1372	313	12	sr	sr	PROPN
ijtc-1372	313	13	reporting	reporting	NOUN
ijtc-1372	313	14	procedures	procedure	NOUN
ijtc-1372	313	15	,	,	PUNCT
ijtc-1372	313	16	including	include	VERB
ijtc-1372	313	17	adopting	adopt	VERB
ijtc-1372	313	18	external	external	ADJ
ijtc-1372	313	19	assurance	assurance	NOUN
ijtc-1372	313	20	.	.	PUNCT
ijtc-1372	314	1	by	by	ADP
ijtc-1372	314	2	demonstrating	demonstrate	VERB
ijtc-1372	314	3	a	a	DET
ijtc-1372	314	4	commitment	commitment	NOUN
ijtc-1372	314	5	to	to	ADP
ijtc-1372	314	6	employee	employee	NOUN
ijtc-1372	314	7	concerns	concern	NOUN
ijtc-1372	314	8	regarding	regard	VERB
ijtc-1372	314	9	sustainability	sustainability	NOUN
ijtc-1372	314	10	,	,	PUNCT
ijtc-1372	314	11	companies	company	NOUN
ijtc-1372	314	12	can	can	AUX
ijtc-1372	314	13	foster	foster	VERB
ijtc-1372	314	14	a	a	DET
ijtc-1372	314	15	sense	sense	NOUN
ijtc-1372	314	16	of	of	ADP
ijtc-1372	314	17	ownership	ownership	NOUN
ijtc-1372	314	18	and	and	CCONJ
ijtc-1372	314	19	engagement	engagement	NOUN
ijtc-1372	314	20	within	within	ADP
ijtc-1372	314	21	their	their	PRON
ijtc-1372	314	22	workforce	workforce	NOUN
ijtc-1372	314	23	.	.	PUNCT
ijtc-1372	315	1	this	this	PRON
ijtc-1372	315	2	,	,	PUNCT
ijtc-1372	315	3	in	in	ADP
ijtc-1372	315	4	turn	turn	NOUN
ijtc-1372	315	5	,	,	PUNCT
ijtc-1372	315	6	can	can	AUX
ijtc-1372	315	7	lead	lead	VERB
ijtc-1372	315	8	to	to	ADP
ijtc-1372	315	9	improved	improve	VERB
ijtc-1372	315	10	environmental	environmental	ADJ
ijtc-1372	315	11	and	and	CCONJ
ijtc-1372	315	12	social	social	ADJ
ijtc-1372	315	13	performance	performance	NOUN
ijtc-1372	315	14	,	,	PUNCT
ijtc-1372	315	15	ultimately	ultimately	ADV
ijtc-1372	315	16	contributing	contribute	VERB
ijtc-1372	315	17	to	to	ADP
ijtc-1372	315	18	the	the	DET
ijtc-1372	315	19	company	company	NOUN
ijtc-1372	315	20	's	's	PART
ijtc-1372	315	21	long	long	ADJ
ijtc-1372	315	22	-	-	PUNCT
ijtc-1372	315	23	term	term	NOUN
ijtc-1372	315	24	success	success	NOUN
ijtc-1372	315	25	and	and	CCONJ
ijtc-1372	315	26	positive	positive	ADJ
ijtc-1372	315	27	societal	societal	ADJ
ijtc-1372	315	28	impact	impact	NOUN
ijtc-1372	315	29	.	.	PUNCT
ijtc-1372	316	1	5	5	X
ijtc-1372	316	2	.	.	X
ijtc-1372	316	3	government	government	NOUN
ijtc-1372	316	4	pressure	pressure	NOUN
ijtc-1372	316	5	and	and	CCONJ
ijtc-1372	316	6	sustainability	sustainability	NOUN
ijtc-1372	316	7	report	report	NOUN
ijtc-1372	316	8	assurance	assurance	NOUN
ijtc-1372	316	9	government	government	NOUN
ijtc-1372	316	10	pressure	pressure	NOUN
ijtc-1372	316	11	gets	get	VERB
ijtc-1372	316	12	a	a	DET
ijtc-1372	316	13	p	p	NOUN
ijtc-1372	316	14	-	-	PUNCT
ijtc-1372	316	15	value	value	NOUN
ijtc-1372	316	16	of	of	ADP
ijtc-1372	316	17	0.007	0.007	NUM
ijtc-1372	316	18	,	,	PUNCT
ijtc-1372	316	19	below	below	ADP
ijtc-1372	316	20	0.05	0.05	NUM
ijtc-1372	316	21	or	or	CCONJ
ijtc-1372	316	22	5	5	NUM
ijtc-1372	316	23	%	%	NOUN
ijtc-1372	316	24	.	.	PUNCT
ijtc-1372	317	1	this	this	PRON
ijtc-1372	317	2	means	mean	VERB
ijtc-1372	317	3	that	that	SCONJ
ijtc-1372	317	4	government	government	NOUN
ijtc-1372	317	5	pressure	pressure	NOUN
ijtc-1372	317	6	has	have	VERB
ijtc-1372	317	7	a	a	DET
ijtc-1372	317	8	significant	significant	ADJ
ijtc-1372	317	9	influence	influence	NOUN
ijtc-1372	317	10	on	on	ADP
ijtc-1372	317	11	sr	sr	PROPN
ijtc-1372	317	12	reporting	report	VERB
ijtc-1372	317	13	assurance	assurance	NOUN
ijtc-1372	317	14	.	.	PUNCT
ijtc-1372	318	1	this	this	DET
ijtc-1372	318	2	result	result	NOUN
ijtc-1372	318	3	is	be	AUX
ijtc-1372	318	4	following	follow	VERB
ijtc-1372	318	5	the	the	DET
ijtc-1372	318	6	research	research	NOUN
ijtc-1372	318	7	of	of	ADP
ijtc-1372	318	8	eryadi	eryadi	NOUN
ijtc-1372	318	9	et	et	PROPN
ijtc-1372	318	10	al	al	PROPN
ijtc-1372	318	11	.	.	PROPN
ijtc-1372	319	1	(	(	PUNCT
ijtc-1372	319	2	2021	2021	NUM
ijtc-1372	319	3	)	)	PUNCT
ijtc-1372	319	4	which	which	PRON
ijtc-1372	319	5	found	find	VERB
ijtc-1372	319	6	that	that	SCONJ
ijtc-1372	319	7	government	government	NOUN
ijtc-1372	319	8	pressure	pressure	NOUN
ijtc-1372	319	9	significantly	significantly	ADV
ijtc-1372	319	10	affects	affect	VERB
ijtc-1372	319	11	sr	sr	PROPN
ijtc-1372	319	12	assurance	assurance	NOUN
ijtc-1372	319	13	.	.	PUNCT
ijtc-1372	320	1	government	government	NOUN
ijtc-1372	320	2	pressure	pressure	NOUN
ijtc-1372	320	3	does	do	AUX
ijtc-1372	320	4	not	not	PART
ijtc-1372	320	5	affect	affect	VERB
ijtc-1372	320	6	the	the	DET
ijtc-1372	320	7	sr	sr	PROPN
ijtc-1372	320	8	reporting	report	VERB
ijtc-1372	320	9	frequency	frequency	NOUN
ijtc-1372	320	10	variable	variable	NOUN
ijtc-1372	320	11	but	but	CCONJ
ijtc-1372	320	12	significantly	significantly	ADV
ijtc-1372	320	13	affects	affect	VERB
ijtc-1372	320	14	sr	sr	PROPN
ijtc-1372	320	15	assurance	assurance	NOUN
ijtc-1372	320	16	.	.	PUNCT
ijtc-1372	321	1	this	this	DET
ijtc-1372	321	2	finding	finding	NOUN
ijtc-1372	321	3	suggests	suggest	VERB
ijtc-1372	321	4	that	that	SCONJ
ijtc-1372	321	5	government	government	NOUN
ijtc-1372	321	6	intervention	intervention	NOUN
ijtc-1372	321	7	plays	play	VERB
ijtc-1372	321	8	a	a	DET
ijtc-1372	321	9	crucial	crucial	ADJ
ijtc-1372	321	10	role	role	NOUN
ijtc-1372	321	11	in	in	ADP
ijtc-1372	321	12	encouraging	encourage	VERB
ijtc-1372	321	13	companies	company	NOUN
ijtc-1372	321	14	to	to	PART
ijtc-1372	321	15	enhance	enhance	VERB
ijtc-1372	321	16	the	the	DET
ijtc-1372	321	17	credibility	credibility	NOUN
ijtc-1372	321	18	of	of	ADP
ijtc-1372	321	19	their	their	PRON
ijtc-1372	321	20	srs	srs	PROPN
ijtc-1372	321	21	.	.	PUNCT
ijtc-1372	321	22	governments	government	NOUN
ijtc-1372	321	23	can	can	AUX
ijtc-1372	321	24	promote	promote	VERB
ijtc-1372	321	25	greater	great	ADJ
ijtc-1372	321	26	transparency	transparency	NOUN
ijtc-1372	321	27	and	and	CCONJ
ijtc-1372	321	28	accountability	accountability	NOUN
ijtc-1372	321	29	within	within	ADP
ijtc-1372	321	30	the	the	DET
ijtc-1372	321	31	corporate	corporate	ADJ
ijtc-1372	321	32	sector	sector	NOUN
ijtc-1372	321	33	by	by	ADP
ijtc-1372	321	34	mandating	mandate	VERB
ijtc-1372	321	35	or	or	CCONJ
ijtc-1372	321	36	incentivising	incentivise	VERB
ijtc-1372	321	37	external	external	ADJ
ijtc-1372	321	38	assurance	assurance	NOUN
ijtc-1372	321	39	.	.	PUNCT
ijtc-1372	322	1	an	an	DET
ijtc-1372	322	2	interesting	interesting	ADJ
ijtc-1372	322	3	observation	observation	NOUN
ijtc-1372	322	4	is	be	AUX
ijtc-1372	322	5	the	the	DET
ijtc-1372	322	6	higher	high	ADJ
ijtc-1372	322	7	prevalence	prevalence	NOUN
ijtc-1372	322	8	of	of	ADP
ijtc-1372	322	9	sr	sr	PROPN
ijtc-1372	322	10	assurance	assurance	NOUN
ijtc-1372	322	11	among	among	ADP
ijtc-1372	322	12	state	state	NOUN
ijtc-1372	322	13	-	-	PUNCT
ijtc-1372	322	14	owned	own	VERB
ijtc-1372	322	15	banks	bank	NOUN
ijtc-1372	322	16	than	than	ADP
ijtc-1372	322	17	private	private	ADJ
ijtc-1372	322	18	banks	bank	NOUN
ijtc-1372	322	19	.	.	PUNCT
ijtc-1372	323	1	this	this	PRON
ijtc-1372	323	2	potentially	potentially	ADV
ijtc-1372	323	3	reflects	reflect	VERB
ijtc-1372	323	4	a	a	DET
ijtc-1372	323	5	greater	great	ADJ
ijtc-1372	323	6	susceptibility	susceptibility	NOUN
ijtc-1372	323	7	to	to	ADP
ijtc-1372	323	8	government	government	NOUN
ijtc-1372	323	9	pressure	pressure	NOUN
ijtc-1372	323	10	within	within	ADP
ijtc-1372	323	11	the	the	DET
ijtc-1372	323	12	public	public	ADJ
ijtc-1372	323	13	sector	sector	NOUN
ijtc-1372	323	14	.	.	PUNCT
ijtc-1372	324	1	private	private	ADJ
ijtc-1372	324	2	banks	bank	NOUN
ijtc-1372	324	3	could	could	AUX
ijtc-1372	324	4	benefit	benefit	VERB
ijtc-1372	324	5	from	from	ADP
ijtc-1372	324	6	emulating	emulate	VERB
ijtc-1372	324	7	these	these	DET
ijtc-1372	324	8	practices	practice	NOUN
ijtc-1372	324	9	to	to	PART
ijtc-1372	324	10	demonstrate	demonstrate	VERB
ijtc-1372	324	11	transparency	transparency	NOUN
ijtc-1372	324	12	and	and	CCONJ
ijtc-1372	324	13	alignment	alignment	NOUN
ijtc-1372	324	14	with	with	ADP
ijtc-1372	324	15	evolving	evolve	VERB
ijtc-1372	324	16	stakeholder	stakeholder	NOUN
ijtc-1372	324	17	expectations	expectation	NOUN
ijtc-1372	324	18	.	.	PUNCT
ijtc-1372	325	1	moving	move	VERB
ijtc-1372	325	2	forward	forward	ADV
ijtc-1372	325	3	,	,	PUNCT
ijtc-1372	325	4	governments	government	NOUN
ijtc-1372	325	5	can	can	AUX
ijtc-1372	325	6	further	far	ADV
ijtc-1372	325	7	strengthen	strengthen	VERB
ijtc-1372	325	8	the	the	DET
ijtc-1372	325	9	impact	impact	NOUN
ijtc-1372	325	10	of	of	ADP
ijtc-1372	325	11	their	their	PRON
ijtc-1372	325	12	efforts	effort	NOUN
ijtc-1372	325	13	by	by	ADP
ijtc-1372	325	14	developing	develop	VERB
ijtc-1372	325	15	comprehensive	comprehensive	ADJ
ijtc-1372	325	16	sustainability	sustainability	NOUN
ijtc-1372	325	17	reporting	reporting	NOUN
ijtc-1372	325	18	frameworks	framework	NOUN
ijtc-1372	325	19	and	and	CCONJ
ijtc-1372	325	20	promoting	promote	VERB
ijtc-1372	325	21	stakeholder	stakeholder	NOUN
ijtc-1372	325	22	engagement	engagement	NOUN
ijtc-1372	325	23	in	in	ADP
ijtc-1372	325	24	the	the	DET
ijtc-1372	325	25	process	process	NOUN
ijtc-1372	325	26	.	.	PUNCT
ijtc-1372	326	1	this	this	PRON
ijtc-1372	326	2	will	will	AUX
ijtc-1372	326	3	enhance	enhance	VERB
ijtc-1372	326	4	the	the	DET
ijtc-1372	326	5	credibility	credibility	NOUN
ijtc-1372	326	6	of	of	ADP
ijtc-1372	326	7	srs	srs	PROPN
ijtc-1372	326	8	and	and	CCONJ
ijtc-1372	326	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	326	10	banking	banking	NOUN
ijtc-1372	326	11	on	on	ADP
ijtc-1372	326	12	transparency	transparency	NOUN
ijtc-1372	326	13	:	:	PUNCT
ijtc-1372	326	14	the	the	DET
ijtc-1372	326	15	role	role	NOUN
ijtc-1372	326	16	of	of	ADP
ijtc-1372	326	17	stakeholders	stakeholder	NOUN
ijtc-1372	326	18	pressure	pressure	NOUN
ijtc-1372	326	19	in	in	ADP
ijtc-1372	326	20	indonesian	indonesian	ADJ
ijtc-1372	326	21	sustainability	sustainability	NOUN
ijtc-1372	326	22	reporting	reporting	NOUN
ijtc-1372	326	23	renata	renata	PROPN
ijtc-1372	326	24	,	,	PUNCT
ijtc-1372	326	25	widianingsih	widianingsih	NOUN
ijtc-1372	326	26	,	,	PUNCT
ijtc-1372	326	27	and	and	CCONJ
ijtc-1372	326	28	kohardinata	kohardinata	VERB
ijtc-1372	326	29	16	16	NUM
ijtc-1372	326	30	|	|	ADV
ijtc-1372	326	31	ilomata	ilomata	PROPN
ijtc-1372	326	32	international	international	ADJ
ijtc-1372	326	33	journal	journal	NOUN
ijtc-1372	326	34	of	of	ADP
ijtc-1372	326	35	tax	tax	PROPN
ijtc-1372	326	36	&	&	CCONJ
ijtc-1372	326	37	accounting	accounting	PROPN
ijtc-1372	326	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	326	39	encourage	encourage	VERB
ijtc-1372	326	40	companies	company	NOUN
ijtc-1372	326	41	to	to	PART
ijtc-1372	326	42	translate	translate	VERB
ijtc-1372	326	43	their	their	PRON
ijtc-1372	326	44	sustainability	sustainability	NOUN
ijtc-1372	326	45	commitments	commitment	NOUN
ijtc-1372	326	46	into	into	ADP
ijtc-1372	326	47	tangible	tangible	ADJ
ijtc-1372	326	48	actions	action	NOUN
ijtc-1372	326	49	with	with	ADP
ijtc-1372	326	50	positive	positive	ADJ
ijtc-1372	326	51	environmental	environmental	ADJ
ijtc-1372	326	52	and	and	CCONJ
ijtc-1372	326	53	social	social	ADJ
ijtc-1372	326	54	outcomes	outcome	NOUN
ijtc-1372	326	55	.	.	PUNCT
ijtc-1372	327	1	6	6	X
ijtc-1372	327	2	.	.	X
ijtc-1372	327	3	public	public	ADJ
ijtc-1372	327	4	pressure	pressure	NOUN
ijtc-1372	327	5	and	and	CCONJ
ijtc-1372	327	6	sustainability	sustainability	NOUN
ijtc-1372	327	7	report	report	NOUN
ijtc-1372	327	8	assurance	assurance	NOUN
ijtc-1372	327	9	public	public	ADJ
ijtc-1372	327	10	pressure	pressure	NOUN
ijtc-1372	327	11	gets	get	VERB
ijtc-1372	327	12	a	a	DET
ijtc-1372	327	13	p	p	NOUN
ijtc-1372	327	14	-	-	PUNCT
ijtc-1372	327	15	value	value	NOUN
ijtc-1372	327	16	of	of	ADP
ijtc-1372	327	17	0.545	0.545	NUM
ijtc-1372	327	18	,	,	PUNCT
ijtc-1372	327	19	above	above	ADP
ijtc-1372	327	20	0.05	0.05	NUM
ijtc-1372	327	21	or	or	CCONJ
ijtc-1372	327	22	5	5	NUM
ijtc-1372	327	23	%	%	NOUN
ijtc-1372	327	24	.	.	PUNCT
ijtc-1372	328	1	this	this	PRON
ijtc-1372	328	2	means	mean	VERB
ijtc-1372	328	3	that	that	SCONJ
ijtc-1372	328	4	public	public	ADJ
ijtc-1372	328	5	pressure	pressure	NOUN
ijtc-1372	328	6	does	do	AUX
ijtc-1372	328	7	not	not	PART
ijtc-1372	328	8	significantly	significantly	ADV
ijtc-1372	328	9	influence	influence	VERB
ijtc-1372	328	10	the	the	DET
ijtc-1372	328	11	assurance	assurance	NOUN
ijtc-1372	328	12	of	of	ADP
ijtc-1372	328	13	sr	sr	PROPN
ijtc-1372	328	14	reporting	reporting	NOUN
ijtc-1372	328	15	.	.	PUNCT
ijtc-1372	329	1	this	this	PRON
ijtc-1372	329	2	suggests	suggest	VERB
ijtc-1372	329	3	that	that	SCONJ
ijtc-1372	329	4	while	while	SCONJ
ijtc-1372	329	5	sustainability	sustainability	NOUN
ijtc-1372	329	6	reporting	reporting	NOUN
ijtc-1372	329	7	has	have	AUX
ijtc-1372	329	8	gained	gain	VERB
ijtc-1372	329	9	importance	importance	NOUN
ijtc-1372	329	10	,	,	PUNCT
ijtc-1372	329	11	the	the	DET
ijtc-1372	329	12	public	public	NOUN
ijtc-1372	329	13	may	may	AUX
ijtc-1372	329	14	not	not	PART
ijtc-1372	329	15	yet	yet	ADV
ijtc-1372	329	16	actively	actively	ADV
ijtc-1372	329	17	utilize	utilize	VERB
ijtc-1372	329	18	these	these	DET
ijtc-1372	329	19	reports	report	NOUN
ijtc-1372	329	20	for	for	ADP
ijtc-1372	329	21	decision	decision	NOUN
ijtc-1372	329	22	-	-	PUNCT
ijtc-1372	329	23	making	making	NOUN
ijtc-1372	329	24	.	.	PUNCT
ijtc-1372	330	1	this	this	DET
ijtc-1372	330	2	lack	lack	NOUN
ijtc-1372	330	3	of	of	ADP
ijtc-1372	330	4	current	current	ADJ
ijtc-1372	330	5	utilization	utilization	NOUN
ijtc-1372	330	6	may	may	AUX
ijtc-1372	330	7	contribute	contribute	VERB
ijtc-1372	330	8	to	to	ADP
ijtc-1372	330	9	a	a	DET
ijtc-1372	330	10	diminished	diminished	ADJ
ijtc-1372	330	11	public	public	ADJ
ijtc-1372	330	12	demand	demand	NOUN
ijtc-1372	330	13	for	for	ADP
ijtc-1372	330	14	external	external	ADJ
ijtc-1372	330	15	assurance	assurance	NOUN
ijtc-1372	330	16	of	of	ADP
ijtc-1372	330	17	sr	sr	PROPN
ijtc-1372	330	18	.	.	PUNCT
ijtc-1372	331	1	while	while	SCONJ
ijtc-1372	331	2	financial	financial	ADJ
ijtc-1372	331	3	information	information	NOUN
ijtc-1372	331	4	remains	remain	VERB
ijtc-1372	331	5	paramount	paramount	ADJ
ijtc-1372	331	6	for	for	ADP
ijtc-1372	331	7	shareholder	shareholder	NOUN
ijtc-1372	331	8	value	value	NOUN
ijtc-1372	331	9	,	,	PUNCT
ijtc-1372	331	10	sustainability	sustainability	NOUN
ijtc-1372	331	11	reporting	reporting	NOUN
ijtc-1372	331	12	,	,	PUNCT
ijtc-1372	331	13	despite	despite	SCONJ
ijtc-1372	331	14	its	its	PRON
ijtc-1372	331	15	role	role	NOUN
ijtc-1372	331	16	in	in	ADP
ijtc-1372	331	17	increasing	increase	VERB
ijtc-1372	331	18	transparency	transparency	NOUN
ijtc-1372	331	19	,	,	PUNCT
ijtc-1372	331	20	often	often	ADV
ijtc-1372	331	21	lacks	lack	VERB
ijtc-1372	331	22	universally	universally	ADV
ijtc-1372	331	23	accepted	accept	VERB
ijtc-1372	331	24	accounting	accounting	NOUN
ijtc-1372	331	25	standards	standard	NOUN
ijtc-1372	331	26	.	.	PUNCT
ijtc-1372	332	1	this	this	PRON
ijtc-1372	332	2	impedes	impede	VERB
ijtc-1372	332	3	its	its	PRON
ijtc-1372	332	4	effectiveness	effectiveness	NOUN
ijtc-1372	332	5	for	for	ADP
ijtc-1372	332	6	performance	performance	NOUN
ijtc-1372	332	7	evaluation	evaluation	NOUN
ijtc-1372	332	8	and	and	CCONJ
ijtc-1372	332	9	comparisons	comparison	NOUN
ijtc-1372	332	10	across	across	ADP
ijtc-1372	332	11	companies	company	NOUN
ijtc-1372	332	12	(	(	PUNCT
ijtc-1372	332	13	xie	xie	PROPN
ijtc-1372	332	14	et	et	PROPN
ijtc-1372	332	15	al	al	PROPN
ijtc-1372	332	16	.	.	PROPN
ijtc-1372	332	17	,	,	PUNCT
ijtc-1372	332	18	2023	2023	NUM
ijtc-1372	332	19	)	)	PUNCT
ijtc-1372	332	20	.	.	PUNCT
ijtc-1372	333	1	furthermore	furthermore	ADV
ijtc-1372	333	2	,	,	PUNCT
ijtc-1372	333	3	the	the	DET
ijtc-1372	333	4	prevalence	prevalence	NOUN
ijtc-1372	333	5	of	of	ADP
ijtc-1372	333	6	"	"	PUNCT
ijtc-1372	333	7	greenwashing	greenwashing	NOUN
ijtc-1372	333	8	"	"	PUNCT
ijtc-1372	333	9	within	within	ADP
ijtc-1372	333	10	sustainability	sustainability	NOUN
ijtc-1372	333	11	reporting	reporting	NOUN
ijtc-1372	333	12	undermines	undermine	VERB
ijtc-1372	333	13	its	its	PRON
ijtc-1372	333	14	ability	ability	NOUN
ijtc-1372	333	15	to	to	PART
ijtc-1372	333	16	demonstrably	demonstrably	ADV
ijtc-1372	333	17	create	create	VERB
ijtc-1372	333	18	value	value	NOUN
ijtc-1372	333	19	in	in	ADP
ijtc-1372	333	20	capital	capital	NOUN
ijtc-1372	333	21	markets	market	NOUN
ijtc-1372	333	22	,	,	PUNCT
ijtc-1372	333	23	highlighting	highlight	VERB
ijtc-1372	333	24	the	the	DET
ijtc-1372	333	25	detrimental	detrimental	ADJ
ijtc-1372	333	26	effects	effect	NOUN
ijtc-1372	333	27	of	of	ADP
ijtc-1372	333	28	misleading	mislead	VERB
ijtc-1372	333	29	information	information	NOUN
ijtc-1372	333	30	(	(	PUNCT
ijtc-1372	333	31	xu	xu	INTJ
ijtc-1372	333	32	et	et	PROPN
ijtc-1372	333	33	al	al	PROPN
ijtc-1372	333	34	.	.	PROPN
ijtc-1372	333	35	,	,	PUNCT
ijtc-1372	333	36	2023	2023	NUM
ijtc-1372	333	37	)	)	PUNCT
ijtc-1372	333	38	.	.	PUNCT
ijtc-1372	334	1	in	in	ADP
ijtc-1372	334	2	developing	develop	VERB
ijtc-1372	334	3	economies	economy	NOUN
ijtc-1372	334	4	,	,	PUNCT
ijtc-1372	334	5	the	the	DET
ijtc-1372	334	6	absence	absence	NOUN
ijtc-1372	334	7	of	of	ADP
ijtc-1372	334	8	public	public	ADJ
ijtc-1372	334	9	pressure	pressure	NOUN
ijtc-1372	334	10	can	can	AUX
ijtc-1372	334	11	be	be	AUX
ijtc-1372	334	12	a	a	DET
ijtc-1372	334	13	substantial	substantial	ADJ
ijtc-1372	334	14	barrier	barrier	NOUN
ijtc-1372	334	15	to	to	ADP
ijtc-1372	334	16	implementing	implement	VERB
ijtc-1372	334	17	sustainability	sustainability	NOUN
ijtc-1372	334	18	reporting	reporting	NOUN
ijtc-1372	334	19	and	and	CCONJ
ijtc-1372	334	20	assurance	assurance	NOUN
ijtc-1372	334	21	(	(	PUNCT
ijtc-1372	334	22	sra	sra	NOUN
ijtc-1372	334	23	)	)	PUNCT
ijtc-1372	334	24	practices	practice	NOUN
ijtc-1372	334	25	(	(	PUNCT
ijtc-1372	334	26	shum	shum	X
ijtc-1372	334	27	et	et	PROPN
ijtc-1372	334	28	al	al	PROPN
ijtc-1372	334	29	.	.	PROPN
ijtc-1372	334	30	,	,	PUNCT
ijtc-1372	334	31	2009	2009	NUM
ijtc-1372	334	32	)	)	PUNCT
ijtc-1372	334	33	.	.	PUNCT
ijtc-1372	335	1	conversely	conversely	ADV
ijtc-1372	335	2	,	,	PUNCT
ijtc-1372	335	3	fostering	foster	VERB
ijtc-1372	335	4	a	a	DET
ijtc-1372	335	5	robust	robust	ADJ
ijtc-1372	335	6	civil	civil	ADJ
ijtc-1372	335	7	society	society	NOUN
ijtc-1372	335	8	that	that	PRON
ijtc-1372	335	9	actively	actively	ADV
ijtc-1372	335	10	advocates	advocate	VERB
ijtc-1372	335	11	for	for	ADP
ijtc-1372	335	12	and	and	CCONJ
ijtc-1372	335	13	monitors	monitor	VERB
ijtc-1372	335	14	corporate	corporate	ADJ
ijtc-1372	335	15	social	social	ADJ
ijtc-1372	335	16	responsibility	responsibility	NOUN
ijtc-1372	335	17	(	(	PUNCT
ijtc-1372	335	18	csr	csr	NOUN
ijtc-1372	335	19	)	)	PUNCT
ijtc-1372	335	20	initiatives	initiative	NOUN
ijtc-1372	335	21	,	,	PUNCT
ijtc-1372	335	22	establishing	establish	VERB
ijtc-1372	335	23	effective	effective	ADJ
ijtc-1372	335	24	legal	legal	ADJ
ijtc-1372	335	25	frameworks	framework	NOUN
ijtc-1372	335	26	,	,	PUNCT
ijtc-1372	335	27	and	and	CCONJ
ijtc-1372	335	28	creating	create	VERB
ijtc-1372	335	29	a	a	DET
ijtc-1372	335	30	more	more	ADV
ijtc-1372	335	31	competitive	competitive	ADJ
ijtc-1372	335	32	market	market	NOUN
ijtc-1372	335	33	environment	environment	NOUN
ijtc-1372	335	34	can	can	AUX
ijtc-1372	335	35	be	be	AUX
ijtc-1372	335	36	critical	critical	ADJ
ijtc-1372	335	37	drivers	driver	NOUN
ijtc-1372	335	38	for	for	ADP
ijtc-1372	335	39	propelling	propel	VERB
ijtc-1372	335	40	sra	sra	NOUN
ijtc-1372	335	41	in	in	ADP
ijtc-1372	335	42	these	these	DET
ijtc-1372	335	43	economies	economy	NOUN
ijtc-1372	335	44	.	.	PUNCT
ijtc-1372	336	1	conclusions	conclusion	NOUN
ijtc-1372	336	2	employee	employee	NOUN
ijtc-1372	336	3	pressure	pressure	NOUN
ijtc-1372	336	4	has	have	VERB
ijtc-1372	336	5	a	a	DET
ijtc-1372	336	6	significant	significant	ADJ
ijtc-1372	336	7	influence	influence	NOUN
ijtc-1372	336	8	on	on	ADP
ijtc-1372	336	9	the	the	DET
ijtc-1372	336	10	frequency	frequency	NOUN
ijtc-1372	336	11	of	of	ADP
ijtc-1372	336	12	sr	sr	PROPN
ijtc-1372	336	13	reporting	report	VERB
ijtc-1372	336	14	.	.	PUNCT
ijtc-1372	337	1	at	at	ADP
ijtc-1372	337	2	the	the	DET
ijtc-1372	337	3	same	same	ADJ
ijtc-1372	337	4	time	time	NOUN
ijtc-1372	337	5	,	,	PUNCT
ijtc-1372	337	6	company	company	NOUN
ijtc-1372	337	7	and	and	CCONJ
ijtc-1372	337	8	public	public	ADJ
ijtc-1372	337	9	pressure	pressure	NOUN
ijtc-1372	337	10	do	do	AUX
ijtc-1372	337	11	not	not	PART
ijtc-1372	337	12	affect	affect	VERB
ijtc-1372	337	13	the	the	DET
ijtc-1372	337	14	frequency	frequency	NOUN
ijtc-1372	337	15	of	of	ADP
ijtc-1372	337	16	sr	sr	PROPN
ijtc-1372	337	17	reporting	report	VERB
ijtc-1372	337	18	.	.	PUNCT
ijtc-1372	338	1	employee	employee	NOUN
ijtc-1372	338	2	pressure	pressure	NOUN
ijtc-1372	338	3	and	and	CCONJ
ijtc-1372	338	4	government	government	NOUN
ijtc-1372	338	5	pressure	pressure	NOUN
ijtc-1372	338	6	have	have	VERB
ijtc-1372	338	7	a	a	DET
ijtc-1372	338	8	significant	significant	ADJ
ijtc-1372	338	9	influence	influence	NOUN
ijtc-1372	338	10	on	on	ADP
ijtc-1372	338	11	sr	sr	PROPN
ijtc-1372	338	12	reporting	report	VERB
ijtc-1372	338	13	assurance	assurance	NOUN
ijtc-1372	338	14	.	.	PUNCT
ijtc-1372	339	1	meanwhile	meanwhile	ADV
ijtc-1372	339	2	,	,	PUNCT
ijtc-1372	339	3	public	public	ADJ
ijtc-1372	339	4	pressure	pressure	NOUN
ijtc-1372	339	5	does	do	AUX
ijtc-1372	339	6	not	not	PART
ijtc-1372	339	7	significantly	significantly	ADV
ijtc-1372	339	8	influence	influence	VERB
ijtc-1372	339	9	the	the	DET
ijtc-1372	339	10	assurance	assurance	NOUN
ijtc-1372	339	11	of	of	ADP
ijtc-1372	339	12	sr	sr	PROPN
ijtc-1372	339	13	reporting	report	VERB
ijtc-1372	339	14	.	.	PUNCT
ijtc-1372	340	1	the	the	DET
ijtc-1372	340	2	control	control	NOUN
ijtc-1372	340	3	variables	variable	VERB
ijtc-1372	340	4	in	in	ADP
ijtc-1372	340	5	this	this	DET
ijtc-1372	340	6	study	study	NOUN
ijtc-1372	340	7	are	be	AUX
ijtc-1372	340	8	company	company	NOUN
ijtc-1372	340	9	size	size	NOUN
ijtc-1372	340	10	and	and	CCONJ
ijtc-1372	340	11	nim	nim	PROPN
ijtc-1372	340	12	.	.	PUNCT
ijtc-1372	341	1	the	the	DET
ijtc-1372	341	2	company	company	NOUN
ijtc-1372	341	3	size	size	NOUN
ijtc-1372	341	4	variable	variable	NOUN
ijtc-1372	341	5	is	be	AUX
ijtc-1372	341	6	not	not	PART
ijtc-1372	341	7	used	use	VERB
ijtc-1372	341	8	in	in	ADP
ijtc-1372	341	9	the	the	DET
ijtc-1372	341	10	model	model	NOUN
ijtc-1372	341	11	because	because	SCONJ
ijtc-1372	341	12	it	it	PRON
ijtc-1372	341	13	is	be	AUX
ijtc-1372	341	14	closely	closely	ADV
ijtc-1372	341	15	related	relate	VERB
ijtc-1372	341	16	to	to	ADP
ijtc-1372	341	17	the	the	DET
ijtc-1372	341	18	dependent	dependent	ADJ
ijtc-1372	341	19	variable	variable	NOUN
ijtc-1372	341	20	of	of	ADP
ijtc-1372	341	21	employee	employee	NOUN
ijtc-1372	341	22	pressure	pressure	NOUN
ijtc-1372	341	23	.	.	PUNCT
ijtc-1372	342	1	nim	nim	PROPN
ijtc-1372	342	2	could	could	AUX
ijtc-1372	342	3	not	not	PART
ijtc-1372	342	4	act	act	VERB
ijtc-1372	342	5	as	as	ADP
ijtc-1372	342	6	a	a	DET
ijtc-1372	342	7	control	control	NOUN
ijtc-1372	342	8	variable	variable	NOUN
ijtc-1372	342	9	in	in	ADP
ijtc-1372	342	10	this	this	DET
ijtc-1372	342	11	study	study	NOUN
ijtc-1372	342	12	.	.	PUNCT
ijtc-1372	343	1	the	the	DET
ijtc-1372	343	2	theoretical	theoretical	ADJ
ijtc-1372	343	3	implications	implication	NOUN
ijtc-1372	343	4	of	of	ADP
ijtc-1372	343	5	this	this	DET
ijtc-1372	343	6	study	study	NOUN
ijtc-1372	343	7	are	be	AUX
ijtc-1372	343	8	that	that	SCONJ
ijtc-1372	343	9	the	the	DET
ijtc-1372	343	10	findings	finding	NOUN
ijtc-1372	343	11	provide	provide	VERB
ijtc-1372	343	12	empirical	empirical	ADJ
ijtc-1372	343	13	evidence	evidence	NOUN
ijtc-1372	343	14	strengthening	strengthen	VERB
ijtc-1372	343	15	the	the	DET
ijtc-1372	343	16	dependent	dependent	ADJ
ijtc-1372	343	17	variable	variable	ADJ
ijtc-1372	343	18	stakeholder	stakeholder	NOUN
ijtc-1372	343	19	pressure	pressure	NOUN
ijtc-1372	343	20	and	and	CCONJ
ijtc-1372	343	21	the	the	DET
ijtc-1372	343	22	independent	independent	ADJ
ijtc-1372	343	23	pressure	pressure	NOUN
ijtc-1372	343	24	on	on	ADP
ijtc-1372	343	25	sustainability	sustainability	NOUN
ijtc-1372	343	26	report	report	NOUN
ijtc-1372	343	27	transparency	transparency	NOUN
ijtc-1372	343	28	.	.	PUNCT
ijtc-1372	344	1	this	this	DET
ijtc-1372	344	2	research	research	NOUN
ijtc-1372	344	3	underscores	underscore	VERB
ijtc-1372	344	4	the	the	DET
ijtc-1372	344	5	critical	critical	ADJ
ijtc-1372	344	6	role	role	NOUN
ijtc-1372	344	7	of	of	ADP
ijtc-1372	344	8	employees	employee	NOUN
ijtc-1372	344	9	and	and	CCONJ
ijtc-1372	344	10	government	government	NOUN
ijtc-1372	344	11	entities	entity	NOUN
ijtc-1372	344	12	as	as	ADP
ijtc-1372	344	13	stakeholders	stakeholder	NOUN
ijtc-1372	344	14	in	in	ADP
ijtc-1372	344	15	driving	drive	VERB
ijtc-1372	344	16	transparency	transparency	NOUN
ijtc-1372	344	17	within	within	ADP
ijtc-1372	344	18	sustainability	sustainability	NOUN
ijtc-1372	344	19	reports	report	NOUN
ijtc-1372	344	20	.	.	PUNCT
ijtc-1372	345	1	companies	company	NOUN
ijtc-1372	345	2	can	can	AUX
ijtc-1372	345	3	foster	foster	VERB
ijtc-1372	345	4	a	a	DET
ijtc-1372	345	5	more	more	ADV
ijtc-1372	345	6	collaborative	collaborative	ADJ
ijtc-1372	345	7	and	and	CCONJ
ijtc-1372	345	8	impactful	impactful	ADJ
ijtc-1372	345	9	approach	approach	NOUN
ijtc-1372	345	10	to	to	ADP
ijtc-1372	345	11	sustainable	sustainable	ADJ
ijtc-1372	345	12	business	business	NOUN
ijtc-1372	345	13	practices	practice	NOUN
ijtc-1372	345	14	by	by	ADP
ijtc-1372	345	15	prioritising	prioritise	VERB
ijtc-1372	345	16	stakeholder	stakeholder	NOUN
ijtc-1372	345	17	needs	need	VERB
ijtc-1372	345	18	and	and	CCONJ
ijtc-1372	345	19	incorporating	incorporate	VERB
ijtc-1372	345	20	transparent	transparent	ADJ
ijtc-1372	345	21	information	information	NOUN
ijtc-1372	345	22	.	.	PUNCT
ijtc-1372	346	1	the	the	DET
ijtc-1372	346	2	author	author	NOUN
ijtc-1372	346	3	encounters	encounter	VERB
ijtc-1372	346	4	several	several	ADJ
ijtc-1372	346	5	limitations	limitation	NOUN
ijtc-1372	346	6	in	in	ADP
ijtc-1372	346	7	the	the	DET
ijtc-1372	346	8	study	study	NOUN
ijtc-1372	346	9	,	,	PUNCT
ijtc-1372	346	10	such	such	ADJ
ijtc-1372	346	11	as	as	SCONJ
ijtc-1372	346	12	that	that	SCONJ
ijtc-1372	346	13	some	some	DET
ijtc-1372	346	14	company	company	NOUN
ijtc-1372	346	15	data	datum	NOUN
ijtc-1372	346	16	can	can	AUX
ijtc-1372	346	17	not	not	PART
ijtc-1372	346	18	be	be	AUX
ijtc-1372	346	19	obtained	obtain	VERB
ijtc-1372	346	20	through	through	ADP
ijtc-1372	346	21	the	the	DET
ijtc-1372	346	22	official	official	ADJ
ijtc-1372	346	23	website	website	NOUN
ijtc-1372	346	24	or	or	CCONJ
ijtc-1372	346	25	idx	idx	NOUN
ijtc-1372	346	26	site	site	NOUN
ijtc-1372	346	27	and	and	CCONJ
ijtc-1372	346	28	that	that	SCONJ
ijtc-1372	346	29	one	one	NUM
ijtc-1372	346	30	outlier	outlier	NOUN
ijtc-1372	346	31	data	data	NOUN
ijtc-1372	346	32	point	point	NOUN
ijtc-1372	346	33	is	be	AUX
ijtc-1372	346	34	not	not	PART
ijtc-1372	346	35	included	include	VERB
ijtc-1372	346	36	in	in	ADP
ijtc-1372	346	37	the	the	DET
ijtc-1372	346	38	sample	sample	NOUN
ijtc-1372	346	39	.	.	PUNCT
ijtc-1372	347	1	this	this	DET
ijtc-1372	347	2	research	research	NOUN
ijtc-1372	347	3	lays	lay	VERB
ijtc-1372	347	4	the	the	DET
ijtc-1372	347	5	groundwork	groundwork	NOUN
ijtc-1372	347	6	for	for	ADP
ijtc-1372	347	7	future	future	ADJ
ijtc-1372	347	8	investigations	investigation	NOUN
ijtc-1372	347	9	by	by	ADP
ijtc-1372	347	10	identifying	identify	VERB
ijtc-1372	347	11	additional	additional	ADJ
ijtc-1372	347	12	independent	independent	ADJ
ijtc-1372	347	13	variables	variable	NOUN
ijtc-1372	347	14	,	,	PUNCT
ijtc-1372	347	15	particularly	particularly	ADV
ijtc-1372	347	16	within	within	ADP
ijtc-1372	347	17	the	the	DET
ijtc-1372	347	18	banking	banking	NOUN
ijtc-1372	347	19	sector	sector	NOUN
ijtc-1372	347	20	,	,	PUNCT
ijtc-1372	347	21	that	that	PRON
ijtc-1372	347	22	may	may	AUX
ijtc-1372	347	23	significantly	significantly	ADV
ijtc-1372	347	24	influence	influence	VERB
ijtc-1372	347	25	the	the	DET
ijtc-1372	347	26	dependent	dependent	ADJ
ijtc-1372	347	27	variable	variable	NOUN
ijtc-1372	347	28	.	.	PUNCT
ijtc-1372	348	1	furthermore	furthermore	ADV
ijtc-1372	348	2	,	,	PUNCT
ijtc-1372	348	3	the	the	DET
ijtc-1372	348	4	potential	potential	ADJ
ijtc-1372	348	5	utility	utility	NOUN
ijtc-1372	348	6	of	of	ADP
ijtc-1372	348	7	alternative	alternative	ADJ
ijtc-1372	348	8	data	datum	NOUN
ijtc-1372	348	9	access	access	NOUN
ijtc-1372	348	10	methods	method	NOUN
ijtc-1372	348	11	,	,	PUNCT
ijtc-1372	348	12	such	such	ADJ
ijtc-1372	348	13	as	as	ADP
ijtc-1372	348	14	refinitiv	refinitiv	NOUN
ijtc-1372	348	15	,	,	PUNCT
ijtc-1372	348	16	to	to	PART
ijtc-1372	348	17	acquire	acquire	VERB
ijtc-1372	348	18	comprehensive	comprehensive	ADJ
ijtc-1372	348	19	company	company	NOUN
ijtc-1372	348	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	348	21	banking	banking	NOUN
ijtc-1372	348	22	on	on	ADP
ijtc-1372	348	23	transparency	transparency	NOUN
ijtc-1372	348	24	:	:	PUNCT
ijtc-1372	348	25	the	the	DET
ijtc-1372	348	26	role	role	NOUN
ijtc-1372	348	27	of	of	ADP
ijtc-1372	348	28	stakeholders	stakeholder	NOUN
ijtc-1372	348	29	pressure	pressure	NOUN
ijtc-1372	348	30	in	in	ADP
ijtc-1372	348	31	indonesian	indonesian	ADJ
ijtc-1372	348	32	sustainability	sustainability	NOUN
ijtc-1372	348	33	reporting	reporting	NOUN
ijtc-1372	348	34	renata	renata	PROPN
ijtc-1372	348	35	,	,	PUNCT
ijtc-1372	348	36	widianingsih	widianingsih	NOUN
ijtc-1372	348	37	,	,	PUNCT
ijtc-1372	348	38	and	and	CCONJ
ijtc-1372	348	39	kohardinata	kohardinata	VERB
ijtc-1372	348	40	17	17	NUM
ijtc-1372	348	41	|	|	NOUN
ijtc-1372	348	42	ilomata	ilomata	PROPN
ijtc-1372	348	43	international	international	ADJ
ijtc-1372	348	44	journal	journal	NOUN
ijtc-1372	348	45	of	of	ADP
ijtc-1372	348	46	tax	tax	PROPN
ijtc-1372	348	47	&	&	CCONJ
ijtc-1372	348	48	accounting	accounting	PROPN
ijtc-1372	348	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	348	50	data	datum	NOUN
ijtc-1372	348	51	warrants	warrant	NOUN
ijtc-1372	348	52	exploration	exploration	NOUN
ijtc-1372	348	53	.	.	PUNCT
ijtc-1372	349	1	future	future	ADJ
ijtc-1372	349	2	studies	study	NOUN
ijtc-1372	349	3	could	could	AUX
ijtc-1372	349	4	also	also	ADV
ijtc-1372	349	5	revisit	revisit	VERB
ijtc-1372	349	6	non	non	ADJ
ijtc-1372	349	7	-	-	ADJ
ijtc-1372	349	8	significant	significant	ADJ
ijtc-1372	349	9	relationships	relationship	NOUN
ijtc-1372	349	10	between	between	ADP
ijtc-1372	349	11	variables	variable	NOUN
ijtc-1372	349	12	by	by	ADP
ijtc-1372	349	13	incorporating	incorporate	VERB
ijtc-1372	349	14	data	datum	NOUN
ijtc-1372	349	15	from	from	ADP
ijtc-1372	349	16	distinct	distinct	ADJ
ijtc-1372	349	17	industrial	industrial	ADJ
ijtc-1372	349	18	sectors	sector	NOUN
ijtc-1372	349	19	or	or	CCONJ
ijtc-1372	349	20	employing	employ	VERB
ijtc-1372	349	21	alternative	alternative	ADJ
ijtc-1372	349	22	measurement	measurement	NOUN
ijtc-1372	349	23	techniques	technique	NOUN
ijtc-1372	349	24	.	.	PUNCT
ijtc-1372	350	1	references	reference	NOUN
ijtc-1372	350	2	adnantara	adnantara	PROPN
ijtc-1372	350	3	,	,	PUNCT
ijtc-1372	350	4	k.	k.	PROPN
ijtc-1372	350	5	f.	f.	PROPN
ijtc-1372	350	6	(	(	PUNCT
ijtc-1372	350	7	2014	2014	NUM
ijtc-1372	350	8	)	)	PUNCT
ijtc-1372	350	9	.	.	PUNCT
ijtc-1372	351	1	pengaruh	pengaruh	NOUN
ijtc-1372	351	2	struktur	struktur	PROPN
ijtc-1372	351	3	kepemilikan	kepemilikan	PROPN
ijtc-1372	351	4	saham	saham	PROPN
ijtc-1372	351	5	dan	dan	PROPN
ijtc-1372	351	6	corporate	corporate	ADJ
ijtc-1372	351	7	social	social	ADJ
ijtc-1372	351	8	responsibility	responsibility	NOUN
ijtc-1372	351	9	pada	pada	PROPN
ijtc-1372	351	10	nilai	nilai	PROPN
ijtc-1372	351	11	perusahaan	perusahaan	PROPN
ijtc-1372	351	12	.	.	PUNCT
ijtc-1372	352	1	buletin	buletin	PROPN
ijtc-1372	352	2	studi	studi	PROPN
ijtc-1372	352	3	ekonomi	ekonomi	PROPN
ijtc-1372	352	4	,	,	PUNCT
ijtc-1372	352	5	18(2	18(2	NUM
ijtc-1372	352	6	)	)	PUNCT
ijtc-1372	352	7	.	.	PUNCT
ijtc-1372	353	1	https://ojs.unud.ac.id/index.php/bse/article/view/7787	https://ojs.unud.ac.id/index.php/bse/article/view/7787	PRON
ijtc-1372	353	2	adriani	adriani	PROPN
ijtc-1372	353	3	,	,	PUNCT
ijtc-1372	353	4	a.	a.	PROPN
ijtc-1372	353	5	,	,	PUNCT
ijtc-1372	353	6	&	&	CCONJ
ijtc-1372	353	7	mahayana	mahayana	PROPN
ijtc-1372	353	8	,	,	PUNCT
ijtc-1372	353	9	m.	m.	NOUN
ijtc-1372	353	10	c.	c.	PROPN
ijtc-1372	353	11	m.	m.	PROPN
ijtc-1372	354	1	p.	p.	PROPN
ijtc-1372	354	2	(	(	PUNCT
ijtc-1372	354	3	2021	2021	NUM
ijtc-1372	354	4	)	)	PUNCT
ijtc-1372	354	5	.	.	PUNCT
ijtc-1372	355	1	stakeholder	stakeholder	NOUN
ijtc-1372	355	2	power	power	NOUN
ijtc-1372	355	3	analysis	analysis	NOUN
ijtc-1372	355	4	untuk	untuk	PROPN
ijtc-1372	355	5	memprediksi	memprediksi	PROPN
ijtc-1372	355	6	kualitas	kualitas	PROPN
ijtc-1372	355	7	pengungkapan	pengungkapan	VERB
ijtc-1372	355	8	sustainability	sustainability	NOUN
ijtc-1372	355	9	report	report	NOUN
ijtc-1372	355	10	(	(	PUNCT
ijtc-1372	355	11	studi	studi	PROPN
ijtc-1372	355	12	empiris	empiris	PROPN
ijtc-1372	355	13	pada	pada	PROPN
ijtc-1372	355	14	perusahaan	perusahaan	PROPN
ijtc-1372	355	15	peserta	peserta	PROPN
ijtc-1372	355	16	asia	asia	PROPN
ijtc-1372	355	17	sustainability	sustainability	NOUN
ijtc-1372	355	18	reporting	reporting	NOUN
ijtc-1372	355	19	rating	rate	VERB
ijtc-1372	355	20	tahun	tahun	PROPN
ijtc-1372	355	21	2019	2019	NUM
ijtc-1372	355	22	)	)	PUNCT
ijtc-1372	355	23	.	.	PUNCT
ijtc-1372	356	1	jurnal	jurnal	ADJ
ijtc-1372	356	2	wawasan	wawasan	PROPN
ijtc-1372	356	3	manajemen	manajeman	NOUN
ijtc-1372	356	4	,	,	PUNCT
ijtc-1372	356	5	9(3	9(3	NUM
ijtc-1372	356	6	)	)	PUNCT
ijtc-1372	356	7	,	,	PUNCT
ijtc-1372	356	8	202–215	202–215	NUM
ijtc-1372	356	9	.	.	PUNCT
ijtc-1372	357	1	https://doi.org/10.20527/jwm.v9i3.194	https://doi.org/10.20527/jwm.v9i3.194	PROPN
ijtc-1372	357	2	afifah	afifah	PROPN
ijtc-1372	357	3	,	,	PUNCT
ijtc-1372	357	4	f.	f.	PROPN
ijtc-1372	357	5	d.	d.	PROPN
ijtc-1372	357	6	n.	n.	PROPN
ijtc-1372	357	7	,	,	PUNCT
ijtc-1372	357	8	fitriani	fitriani	PROPN
ijtc-1372	357	9	,	,	PUNCT
ijtc-1372	357	10	f.	f.	PROPN
ijtc-1372	357	11	,	,	PUNCT
ijtc-1372	357	12	&	&	CCONJ
ijtc-1372	357	13	aliya	aliya	PROPN
ijtc-1372	357	14	,	,	PUNCT
ijtc-1372	357	15	h.	h.	PROPN
ijtc-1372	357	16	(	(	PUNCT
ijtc-1372	357	17	2022	2022	NUM
ijtc-1372	357	18	)	)	PUNCT
ijtc-1372	357	19	.	.	PUNCT
ijtc-1372	358	1	kebijakan	kebijakan	PROPN
ijtc-1372	358	2	bank	bank	PROPN
ijtc-1372	358	3	sentral	sentral	PROPN
ijtc-1372	358	4	untuk	untuk	PROPN
ijtc-1372	358	5	mengatasi	mengatasi	PROPN
ijtc-1372	358	6	masalah	masalah	PROPN
ijtc-1372	358	7	ekonomi	ekonomi	PROPN
ijtc-1372	358	8	pada	pada	PROPN
ijtc-1372	358	9	masa	masa	PROPN
ijtc-1372	358	10	pandemi	pandemi	ADP
ijtc-1372	358	11	covid-19	covid-19	PROPN
ijtc-1372	358	12	di	di	PROPN
ijtc-1372	358	13	indonesia	indonesia	PROPN
ijtc-1372	358	14	.	.	PROPN
ijtc-1372	359	1	journal	journal	PROPN
ijtc-1372	359	2	of	of	ADP
ijtc-1372	359	3	economics	economic	NOUN
ijtc-1372	359	4	and	and	CCONJ
ijtc-1372	359	5	social	social	ADJ
ijtc-1372	359	6	sciences	science	NOUN
ijtc-1372	359	7	(	(	PUNCT
ijtc-1372	359	8	jess	jess	PROPN
ijtc-1372	359	9	)	)	PUNCT
ijtc-1372	359	10	,	,	PUNCT
ijtc-1372	359	11	2(2	2(2	NUM
ijtc-1372	359	12	)	)	PUNCT
ijtc-1372	359	13	,	,	PUNCT
ijtc-1372	359	14	80–88	80–88	NUM
ijtc-1372	359	15	.	.	PUNCT
ijtc-1372	360	1	https://doi.org/10.59525/jess.v2i2.303	https://doi.org/10.59525/jess.v2i2.303	PROPN
ijtc-1372	360	2	alfaiz	alfaiz	PROPN
ijtc-1372	360	3	,	,	PUNCT
ijtc-1372	360	4	d.	d.	PROPN
ijtc-1372	360	5	r.	r.	PROPN
ijtc-1372	360	6	,	,	PUNCT
ijtc-1372	360	7	&	&	CCONJ
ijtc-1372	360	8	aryati	aryati	PROPN
ijtc-1372	360	9	,	,	PUNCT
ijtc-1372	360	10	t.	t.	PROPN
ijtc-1372	360	11	(	(	PUNCT
ijtc-1372	360	12	2019	2019	NUM
ijtc-1372	360	13	)	)	PUNCT
ijtc-1372	360	14	.	.	PUNCT
ijtc-1372	361	1	pengaruh	pengaruh	NOUN
ijtc-1372	361	2	tekanan	tekanan	NOUN
ijtc-1372	361	3	stakeholder	stakeholder	NOUN
ijtc-1372	361	4	dan	dan	PROPN
ijtc-1372	361	5	kinerja	kinerja	PROPN
ijtc-1372	361	6	keuangan	keuangan	PROPN
ijtc-1372	361	7	terhadap	terhadap	PROPN
ijtc-1372	361	8	kualitas	kualitas	PROPN
ijtc-1372	361	9	sustainability	sustainability	PROPN
ijtc-1372	361	10	report	report	PROPN
ijtc-1372	361	11	dengan	dengan	PROPN
ijtc-1372	361	12	komite	komite	PROPN
ijtc-1372	361	13	audit	audit	PROPN
ijtc-1372	361	14	sebagai	sebagai	PROPN
ijtc-1372	361	15	variabel	variabel	PROPN
ijtc-1372	361	16	moderasi	moderasi	PROPN
ijtc-1372	361	17	.	.	PUNCT
ijtc-1372	362	1	jurnal	jurnal	PROPN
ijtc-1372	362	2	akuntansi	akuntansi	PROPN
ijtc-1372	362	3	dan	dan	PROPN
ijtc-1372	362	4	keuangan	keuangan	PROPN
ijtc-1372	362	5	methodist	methodist	PROPN
ijtc-1372	362	6	,	,	PUNCT
ijtc-1372	362	7	2(2	2(2	NUM
ijtc-1372	362	8	)	)	PUNCT
ijtc-1372	362	9	,	,	PUNCT
ijtc-1372	362	10	112–130	112–130	NUM
ijtc-1372	362	11	.	.	PUNCT
ijtc-1372	363	1	https://ejurnal.methodist.ac.id/index.php/jsika/article/view/808	https://ejurnal.methodist.ac.id/index.php/jsika/article/view/808	PROPN
ijtc-1372	363	2	anisa	anisa	PROPN
ijtc-1372	363	3	,	,	PUNCT
ijtc-1372	363	4	w.	w.	PROPN
ijtc-1372	363	5	g.	g.	PROPN
ijtc-1372	363	6	(	(	PUNCT
ijtc-1372	363	7	2012	2012	NUM
ijtc-1372	363	8	)	)	PUNCT
ijtc-1372	363	9	.	.	PUNCT
ijtc-1372	364	1	analisis	analisis	ADJ
ijtc-1372	364	2	faktor	faktor	PROPN
ijtc-1372	364	3	yang	yang	PROPN
ijtc-1372	364	4	mempengaruhi	mempengaruhi	PROPN
ijtc-1372	364	5	pengungkapan	pengungkapan	PROPN
ijtc-1372	364	6	manajemen	manajeman	NOUN
ijtc-1372	364	7	risiko	risiko	PROPN
ijtc-1372	364	8	.	.	PUNCT
ijtc-1372	365	1	jurnal	jurnal	ADJ
ijtc-1372	365	2	skripsi	skripsi	PROPN
ijtc-1372	365	3	undip	undip	PROPN
ijtc-1372	365	4	,	,	PUNCT
ijtc-1372	365	5	1–30	1–30	PROPN
ijtc-1372	365	6	.	.	PUNCT
ijtc-1372	366	1	http://eprints.undip.ac.id/35288/	http://eprints.undip.ac.id/35288/	NOUN
ijtc-1372	366	2	arifianti	arifianti	PROPN
ijtc-1372	366	3	,	,	PUNCT
ijtc-1372	366	4	n.	n.	PROPN
ijtc-1372	366	5	p.	p.	PROPN
ijtc-1372	366	6	,	,	PUNCT
ijtc-1372	366	7	&	&	CCONJ
ijtc-1372	366	8	widianingsih	widianingsih	PROPN
ijtc-1372	366	9	,	,	PUNCT
ijtc-1372	367	1	l.	l.	PROPN
ijtc-1372	367	2	p.	p.	PROPN
ijtc-1372	367	3	(	(	PUNCT
ijtc-1372	367	4	2022	2022	NUM
ijtc-1372	367	5	)	)	PUNCT
ijtc-1372	367	6	.	.	PUNCT
ijtc-1372	368	1	kualitas	kualita	NOUN
ijtc-1372	368	2	pengungkapan	pengungkapan	VERB
ijtc-1372	368	3	sustainable	sustainable	ADJ
ijtc-1372	368	4	development	development	NOUN
ijtc-1372	368	5	goals	goal	NOUN
ijtc-1372	368	6	(	(	PUNCT
ijtc-1372	368	7	sdgs	sdgs	ADJ
ijtc-1372	368	8	)	)	PUNCT
ijtc-1372	368	9	dan	dan	PROPN
ijtc-1372	368	10	kinerja	kinerja	PROPN
ijtc-1372	368	11	keuangan	keuangan	PROPN
ijtc-1372	368	12	.	.	PUNCT
ijtc-1372	369	1	jurnal	jurnal	ADJ
ijtc-1372	369	2	akuntansi	akuntansi	PROPN
ijtc-1372	369	3	dewantara	dewantara	PROPN
ijtc-1372	369	4	,	,	PUNCT
ijtc-1372	369	5	6(3	6(3	NUM
ijtc-1372	369	6	)	)	PUNCT
ijtc-1372	369	7	,	,	PUNCT
ijtc-1372	369	8	68–78	68–78	NOUN
ijtc-1372	369	9	.	.	PUNCT
ijtc-1372	370	1	https://doi.org/10.30738/ad.v6i3.12463	https://doi.org/10.30738/ad.v6i3.12463	PROPN
ijtc-1372	370	2	arifianti	arifianti	PROPN
ijtc-1372	370	3	,	,	PUNCT
ijtc-1372	370	4	n.	n.	PROPN
ijtc-1372	370	5	p.	p.	PROPN
ijtc-1372	370	6	,	,	PUNCT
ijtc-1372	370	7	&	&	CCONJ
ijtc-1372	370	8	widianingsih	widianingsih	PROPN
ijtc-1372	370	9	,	,	PUNCT
ijtc-1372	370	10	l.	l.	PROPN
ijtc-1372	370	11	p.	p.	PROPN
ijtc-1372	370	12	(	(	PUNCT
ijtc-1372	370	13	2023	2023	NUM
ijtc-1372	370	14	)	)	PUNCT
ijtc-1372	370	15	.	.	PUNCT
ijtc-1372	371	1	kualitas	kualita	NOUN
ijtc-1372	371	2	pengungkapan	pengungkapan	PROPN
ijtc-1372	371	3	sdgs	sdgs	PROPN
ijtc-1372	371	4	:	:	PUNCT
ijtc-1372	371	5	apakah	apakah	PROPN
ijtc-1372	371	6	berpengaruh	berpengaruh	PROPN
ijtc-1372	371	7	terhadap	terhadap	PROPN
ijtc-1372	371	8	kinerja	kinerja	PROPN
ijtc-1372	371	9	keuangan	keuangan	PROPN
ijtc-1372	371	10	perusahaan	perusahaan	PROPN
ijtc-1372	371	11	sektor	sektor	PROPN
ijtc-1372	371	12	energi	energi	PROPN
ijtc-1372	371	13	dan	dan	PROPN
ijtc-1372	371	14	bahan	bahan	PROPN
ijtc-1372	371	15	baku	baku	PROPN
ijtc-1372	371	16	di	di	PROPN
ijtc-1372	371	17	indonesia	indonesia	PROPN
ijtc-1372	371	18	?	?	PUNCT
ijtc-1372	372	1	jurnal	jurnal	PROPN
ijtc-1372	372	2	reviu	reviu	PROPN
ijtc-1372	372	3	akuntansi	akuntansi	PROPN
ijtc-1372	372	4	dan	dan	PROPN
ijtc-1372	372	5	keuangan	keuangan	PROPN
ijtc-1372	372	6	,	,	PUNCT
ijtc-1372	372	7	13(2	13(2	PROPN
ijtc-1372	372	8	)	)	PUNCT
ijtc-1372	372	9	,	,	PUNCT
ijtc-1372	372	10	269–288	269–288	NUM
ijtc-1372	372	11	.	.	PUNCT
ijtc-1372	373	1	https://doi.org/10.22219/jrak.v13i2.26629	https://doi.org/10.22219/jrak.v13i2.26629	X
ijtc-1372	373	2	bhattacharya	bhattacharya	PROPN
ijtc-1372	373	3	,	,	PUNCT
ijtc-1372	373	4	c.	c.	PROPN
ijtc-1372	373	5	b.	b.	PROPN
ijtc-1372	373	6	,	,	PUNCT
ijtc-1372	373	7	korschun	korschun	PROPN
ijtc-1372	373	8	,	,	PUNCT
ijtc-1372	373	9	d.	d.	PROPN
ijtc-1372	373	10	,	,	PUNCT
ijtc-1372	373	11	&	&	CCONJ
ijtc-1372	373	12	sen	sen	PROPN
ijtc-1372	373	13	,	,	PUNCT
ijtc-1372	373	14	s.	s.	PROPN
ijtc-1372	373	15	(	(	PUNCT
ijtc-1372	373	16	2009	2009	NUM
ijtc-1372	373	17	)	)	PUNCT
ijtc-1372	373	18	.	.	PUNCT
ijtc-1372	374	1	strengthening	strengthen	VERB
ijtc-1372	374	2	stakeholder	stakeholder	NOUN
ijtc-1372	374	3	–	–	PUNCT
ijtc-1372	374	4	company	company	NOUN
ijtc-1372	374	5	relationships	relationship	NOUN
ijtc-1372	374	6	through	through	ADP
ijtc-1372	374	7	mutually	mutually	ADV
ijtc-1372	374	8	beneficial	beneficial	ADJ
ijtc-1372	374	9	corporate	corporate	ADJ
ijtc-1372	374	10	social	social	ADJ
ijtc-1372	374	11	responsibility	responsibility	NOUN
ijtc-1372	374	12	initiatives	initiative	NOUN
ijtc-1372	374	13	.	.	PUNCT
ijtc-1372	375	1	journal	journal	PROPN
ijtc-1372	375	2	of	of	ADP
ijtc-1372	375	3	business	business	NOUN
ijtc-1372	375	4	ethics	ethic	NOUN
ijtc-1372	375	5	,	,	PUNCT
ijtc-1372	375	6	85(2	85(2	NUM
ijtc-1372	375	7	)	)	PUNCT
ijtc-1372	375	8	,	,	PUNCT
ijtc-1372	375	9	257–272	257–272	NUM
ijtc-1372	375	10	.	.	PUNCT
ijtc-1372	376	1	https://doi.org/10.1007/s10551-008-9730-3	https://doi.org/10.1007/s10551-008-9730-3	NUM
ijtc-1372	376	2	bradford	bradford	NOUN
ijtc-1372	376	3	,	,	PUNCT
ijtc-1372	376	4	m.	m.	NOUN
ijtc-1372	376	5	,	,	PUNCT
ijtc-1372	376	6	earp	earp	PROPN
ijtc-1372	376	7	,	,	PUNCT
ijtc-1372	376	8	j.	j.	PROPN
ijtc-1372	376	9	,	,	PUNCT
ijtc-1372	376	10	&	&	CCONJ
ijtc-1372	376	11	williams	williams	PROPN
ijtc-1372	376	12	,	,	PUNCT
ijtc-1372	376	13	p.	p.	NOUN
ijtc-1372	376	14	(	(	PUNCT
ijtc-1372	376	15	2014	2014	NUM
ijtc-1372	376	16	)	)	PUNCT
ijtc-1372	376	17	.	.	PUNCT
ijtc-1372	377	1	sustainability	sustainability	NOUN
ijtc-1372	377	2	reports	report	VERB
ijtc-1372	377	3	:	:	PUNCT
ijtc-1372	377	4	what	what	PRON
ijtc-1372	377	5	do	do	AUX
ijtc-1372	377	6	stakeholders	stakeholder	NOUN
ijtc-1372	377	7	want	want	VERB
ijtc-1372	377	8	?	?	PUNCT
ijtc-1372	378	1	management	management	NOUN
ijtc-1372	378	2	accounting	account	VERB
ijtc-1372	378	3	quarterly	quarterly	ADV
ijtc-1372	378	4	,	,	PUNCT
ijtc-1372	378	5	16(1	16(1	NUM
ijtc-1372	378	6	)	)	PUNCT
ijtc-1372	378	7	,	,	PUNCT
ijtc-1372	378	8	1–6	1–6	X
ijtc-1372	378	9	.	.	PUNCT
ijtc-1372	379	1	https://www.imanet.org//media/96272aa5f09148f9b48090dbede95e86.ashx	https://www.imanet.org//media/96272aa5f09148f9b48090dbede95e86.ashx	PROPN
ijtc-1372	379	2	branco	branco	PROPN
ijtc-1372	379	3	,	,	PUNCT
ijtc-1372	379	4	m.	m.	PROPN
ijtc-1372	379	5	c.	c.	PROPN
ijtc-1372	379	6	,	,	PUNCT
ijtc-1372	379	7	&	&	CCONJ
ijtc-1372	379	8	rodrigues	rodrigues	PROPN
ijtc-1372	379	9	,	,	PUNCT
ijtc-1372	379	10	l.	l.	PROPN
ijtc-1372	379	11	l.	l.	PROPN
ijtc-1372	379	12	(	(	PUNCT
ijtc-1372	379	13	2008	2008	NUM
ijtc-1372	379	14	)	)	PUNCT
ijtc-1372	379	15	.	.	PUNCT
ijtc-1372	380	1	factors	factor	NOUN
ijtc-1372	380	2	influencing	influence	VERB
ijtc-1372	380	3	social	social	ADJ
ijtc-1372	380	4	responsibility	responsibility	NOUN
ijtc-1372	380	5	disclosure	disclosure	NOUN
ijtc-1372	380	6	by	by	ADP
ijtc-1372	380	7	portuguese	portuguese	ADJ
ijtc-1372	380	8	companies	company	NOUN
ijtc-1372	380	9	.	.	PUNCT
ijtc-1372	381	1	journal	journal	PROPN
ijtc-1372	381	2	of	of	ADP
ijtc-1372	381	3	business	business	NOUN
ijtc-1372	381	4	ethics	ethic	NOUN
ijtc-1372	381	5	,	,	PUNCT
ijtc-1372	381	6	83(4	83(4	NUM
ijtc-1372	381	7	)	)	PUNCT
ijtc-1372	381	8	,	,	PUNCT
ijtc-1372	381	9	685–701	685–701	NUM
ijtc-1372	381	10	.	.	PUNCT
ijtc-1372	382	1	https://doi.org/10.1007/sl0551-007-9658-z	https://doi.org/10.1007/sl0551-007-9658-z	PROPN
ijtc-1372	382	2	cahyadi	cahyadi	PROPN
ijtc-1372	382	3	,	,	PUNCT
ijtc-1372	382	4	f.	f.	PROPN
ijtc-1372	382	5	(	(	PUNCT
ijtc-1372	382	6	2021	2021	NUM
ijtc-1372	382	7	)	)	PUNCT
ijtc-1372	382	8	.	.	PUNCT
ijtc-1372	383	1	literasi	literasi	ADJ
ijtc-1372	383	2	keuangan	keuangan	PROPN
ijtc-1372	383	3	:	:	PUNCT
ijtc-1372	383	4	green	green	ADJ
ijtc-1372	383	5	banking	banking	PROPN
ijtc-1372	383	6	atau	atau	PROPN
ijtc-1372	383	7	greenwashing	greenwashing	NOUN
ijtc-1372	383	8	?	?	PUNCT
ijtc-1372	384	1	https://madaniberkelanjutan.id/literasi-keuangan-green-banking-atau-greenwashing/	https://madaniberkelanjutan.id/literasi-keuangan-green-banking-atau-greenwashing/	PROPN
ijtc-1372	384	2	dubbink	dubbink	NOUN
ijtc-1372	384	3	,	,	PUNCT
ijtc-1372	384	4	w.	w.	PROPN
ijtc-1372	384	5	,	,	PUNCT
ijtc-1372	384	6	graafland	graafland	ADV
ijtc-1372	384	7	,	,	PUNCT
ijtc-1372	384	8	j.	j.	PROPN
ijtc-1372	384	9	,	,	PUNCT
ijtc-1372	384	10	&	&	CCONJ
ijtc-1372	384	11	van	van	PROPN
ijtc-1372	384	12	liedekerke	liedekerke	PROPN
ijtc-1372	384	13	,	,	PUNCT
ijtc-1372	384	14	l.	l.	PROPN
ijtc-1372	384	15	(	(	PUNCT
ijtc-1372	384	16	2008	2008	NUM
ijtc-1372	384	17	)	)	PUNCT
ijtc-1372	384	18	.	.	PUNCT
ijtc-1372	385	1	csr	csr	PROPN
ijtc-1372	385	2	,	,	PUNCT
ijtc-1372	385	3	transparency	transparency	NOUN
ijtc-1372	385	4	and	and	CCONJ
ijtc-1372	385	5	the	the	DET
ijtc-1372	385	6	role	role	NOUN
ijtc-1372	385	7	of	of	ADP
ijtc-1372	385	8	intermediate	intermediate	ADJ
ijtc-1372	385	9	organisations	organisation	NOUN
ijtc-1372	385	10	.	.	PUNCT
ijtc-1372	386	1	journal	journal	PROPN
ijtc-1372	386	2	of	of	ADP
ijtc-1372	386	3	business	business	NOUN
ijtc-1372	386	4	ethics	ethic	NOUN
ijtc-1372	386	5	,	,	PUNCT
ijtc-1372	386	6	82(2	82(2	NUM
ijtc-1372	386	7	)	)	PUNCT
ijtc-1372	386	8	,	,	PUNCT
ijtc-1372	387	1	391–406	391–406	NUM
ijtc-1372	387	2	.	.	PUNCT
ijtc-1372	388	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	388	2	banking	banking	NOUN
ijtc-1372	388	3	on	on	ADP
ijtc-1372	388	4	transparency	transparency	NOUN
ijtc-1372	388	5	:	:	PUNCT
ijtc-1372	388	6	the	the	DET
ijtc-1372	388	7	role	role	NOUN
ijtc-1372	388	8	of	of	ADP
ijtc-1372	388	9	stakeholders	stakeholder	NOUN
ijtc-1372	388	10	pressure	pressure	NOUN
ijtc-1372	388	11	in	in	ADP
ijtc-1372	388	12	indonesian	indonesian	ADJ
ijtc-1372	388	13	sustainability	sustainability	NOUN
ijtc-1372	388	14	reporting	reporting	NOUN
ijtc-1372	388	15	renata	renata	PROPN
ijtc-1372	388	16	,	,	PUNCT
ijtc-1372	388	17	widianingsih	widianingsih	NOUN
ijtc-1372	388	18	,	,	PUNCT
ijtc-1372	388	19	and	and	CCONJ
ijtc-1372	388	20	kohardinata	kohardinata	VERB
ijtc-1372	388	21	18	18	NUM
ijtc-1372	388	22	|	|	NOUN
ijtc-1372	388	23	ilomata	ilomata	PROPN
ijtc-1372	388	24	international	international	ADJ
ijtc-1372	388	25	journal	journal	NOUN
ijtc-1372	388	26	of	of	ADP
ijtc-1372	388	27	tax	tax	PROPN
ijtc-1372	388	28	&	&	CCONJ
ijtc-1372	388	29	accounting	account	VERB
ijtc-1372	388	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	388	31	https://doi.org/10.1007/s10551-008-9893-y	https://doi.org/10.1007/s10551-008-9893-y	PROPN
ijtc-1372	388	32	ernst	ernst	PROPN
ijtc-1372	388	33	&	&	CCONJ
ijtc-1372	388	34	young	young	PROPN
ijtc-1372	388	35	.	.	PUNCT
ijtc-1372	389	1	(	(	PUNCT
ijtc-1372	389	2	2022	2022	NUM
ijtc-1372	389	3	,	,	PUNCT
ijtc-1372	389	4	november	november	PROPN
ijtc-1372	389	5	11	11	NUM
ijtc-1372	389	6	)	)	PUNCT
ijtc-1372	389	7	.	.	PUNCT
ijtc-1372	390	1	how	how	SCONJ
ijtc-1372	390	2	can	can	AUX
ijtc-1372	390	3	corporate	corporate	ADJ
ijtc-1372	390	4	reporting	reporting	NOUN
ijtc-1372	390	5	bridge	bridge	NOUN
ijtc-1372	390	6	the	the	DET
ijtc-1372	390	7	esg	esg	PROPN
ijtc-1372	390	8	trust	trust	NOUN
ijtc-1372	390	9	gap	gap	NOUN
ijtc-1372	390	10	?	?	PUNCT
ijtc-1372	391	1	https://www.ey.com/en_gl/insights/assurance/how-can-corporate-reporting-bridge-theesg-trust-gap	https://www.ey.com/en_gl/insights/assurance/how-can-corporate-reporting-bridge-theesg-trust-gap	NOUN
ijtc-1372	391	2	eryadi	eryadi	NOUN
ijtc-1372	391	3	,	,	PUNCT
ijtc-1372	391	4	v.	v.	PROPN
ijtc-1372	391	5	u.	u.	PROPN
ijtc-1372	391	6	,	,	PUNCT
ijtc-1372	391	7	wahyudi	wahyudi	NOUN
ijtc-1372	391	8	,	,	PUNCT
ijtc-1372	391	9	i.	i.	PROPN
ijtc-1372	391	10	,	,	PUNCT
ijtc-1372	391	11	&	&	CCONJ
ijtc-1372	391	12	jumaili	jumaili	PROPN
ijtc-1372	391	13	,	,	PUNCT
ijtc-1372	391	14	s.	s.	PROPN
ijtc-1372	391	15	(	(	PUNCT
ijtc-1372	391	16	2021	2021	NUM
ijtc-1372	391	17	)	)	PUNCT
ijtc-1372	391	18	.	.	PUNCT
ijtc-1372	392	1	pengaruh	pengaruh	NOUN
ijtc-1372	392	2	kepemilikan	kepemilikan	VERB
ijtc-1372	392	3	institusional	institusional	ADJ
ijtc-1372	392	4	,	,	PUNCT
ijtc-1372	392	5	kepemilikan	kepemilikan	PROPN
ijtc-1372	392	6	mayoritas	mayoritas	PROPN
ijtc-1372	392	7	,	,	PUNCT
ijtc-1372	392	8	kepemilikan	kepemilikan	PROPN
ijtc-1372	392	9	pemerintah	pemerintah	PROPN
ijtc-1372	392	10	,	,	PUNCT
ijtc-1372	392	11	dan	dan	PROPN
ijtc-1372	392	12	profitabilitas	profitabilitas	PROPN
ijtc-1372	392	13	terhadap	terhadap	PROPN
ijtc-1372	392	14	sustainability	sustainability	NOUN
ijtc-1372	392	15	reporting	reporting	NOUN
ijtc-1372	392	16	assurance	assurance	NOUN
ijtc-1372	392	17	.	.	PUNCT
ijtc-1372	393	1	conference	conference	NOUN
ijtc-1372	393	2	on	on	ADP
ijtc-1372	393	3	economic	economic	ADJ
ijtc-1372	393	4	and	and	CCONJ
ijtc-1372	393	5	business	business	NOUN
ijtc-1372	393	6	innovation	innovation	NOUN
ijtc-1372	393	7	(	(	PUNCT
ijtc-1372	393	8	cebi	cebi	PROPN
ijtc-1372	393	9	)	)	PUNCT
ijtc-1372	393	10	,	,	PUNCT
ijtc-1372	393	11	1(1	1(1	NUM
ijtc-1372	393	12	)	)	PUNCT
ijtc-1372	393	13	,	,	PUNCT
ijtc-1372	393	14	1052–1068	1052–1068	NUM
ijtc-1372	393	15	.	.	PUNCT
ijtc-1372	394	1	https://jurnal.widyagama.ac.id/index.php/cebi/article/view/171	https://jurnal.widyagama.ac.id/index.php/cebi/article/view/171	PROPN
ijtc-1372	394	2	fadilah	fadilah	PROPN
ijtc-1372	394	3	,	,	PUNCT
ijtc-1372	394	4	f.	f.	PROPN
ijtc-1372	394	5	,	,	PUNCT
ijtc-1372	394	6	uzliawati	uzliawati	PROPN
ijtc-1372	394	7	,	,	PUNCT
ijtc-1372	394	8	l.	l.	PROPN
ijtc-1372	394	9	,	,	PUNCT
ijtc-1372	394	10	&	&	CCONJ
ijtc-1372	394	11	mulyasari	mulyasari	PROPN
ijtc-1372	394	12	,	,	PUNCT
ijtc-1372	394	13	w.	w.	PROPN
ijtc-1372	394	14	(	(	PUNCT
ijtc-1372	394	15	2022	2022	NUM
ijtc-1372	394	16	)	)	PUNCT
ijtc-1372	394	17	.	.	PUNCT
ijtc-1372	395	1	the	the	DET
ijtc-1372	395	2	effect	effect	NOUN
ijtc-1372	395	3	of	of	ADP
ijtc-1372	395	4	firm	firm	ADJ
ijtc-1372	395	5	size	size	NOUN
ijtc-1372	395	6	and	and	CCONJ
ijtc-1372	395	7	firm	firm	ADJ
ijtc-1372	395	8	age	age	NOUN
ijtc-1372	395	9	on	on	ADP
ijtc-1372	395	10	sustainability	sustainability	NOUN
ijtc-1372	395	11	reporting	reporting	NOUN
ijtc-1372	395	12	and	and	CCONJ
ijtc-1372	395	13	the	the	DET
ijtc-1372	395	14	impact	impact	NOUN
ijtc-1372	395	15	on	on	ADP
ijtc-1372	395	16	earnings	earning	NOUN
ijtc-1372	395	17	management	management	NOUN
ijtc-1372	395	18	.	.	PUNCT
ijtc-1372	396	1	jurnal	jurnal	ADJ
ijtc-1372	396	2	riset	riset	PROPN
ijtc-1372	396	3	akuntansi	akuntansi	PROPN
ijtc-1372	396	4	terpadu	terpadu	NOUN
ijtc-1372	396	5	,	,	PUNCT
ijtc-1372	396	6	15(1	15(1	NUM
ijtc-1372	396	7	)	)	PUNCT
ijtc-1372	396	8	,	,	PUNCT
ijtc-1372	396	9	84	84	NUM
ijtc-1372	396	10	.	.	PUNCT
ijtc-1372	397	1	https://doi.org/10.35448/jrat.v15i1.14510	https://doi.org/10.35448/jrat.v15i1.14510	X
ijtc-1372	398	1	fadillah	fadillah	PROPN
ijtc-1372	398	2	,	,	PUNCT
ijtc-1372	398	3	a.	a.	NOUN
ijtc-1372	398	4	n.	n.	PROPN
ijtc-1372	398	5	,	,	PUNCT
ijtc-1372	398	6	&	&	CCONJ
ijtc-1372	398	7	susilowati	susilowati	PROPN
ijtc-1372	398	8	,	,	PUNCT
ijtc-1372	398	9	e.	e.	PROPN
ijtc-1372	398	10	(	(	PUNCT
ijtc-1372	398	11	2023	2023	NUM
ijtc-1372	398	12	)	)	PUNCT
ijtc-1372	398	13	.	.	PUNCT
ijtc-1372	399	1	pengaruh	pengaruh	NOUN
ijtc-1372	399	2	ukuran	ukuran	VERB
ijtc-1372	399	3	perusahaan	perusahaan	PROPN
ijtc-1372	399	4	terhadap	terhadap	PROPN
ijtc-1372	399	5	nilai	nilai	PROPN
ijtc-1372	399	6	perusahaan	perusahaan	PROPN
ijtc-1372	399	7	dengan	dengan	PROPN
ijtc-1372	399	8	sustainability	sustainability	PROPN
ijtc-1372	399	9	report	report	PROPN
ijtc-1372	399	10	sebagai	sebagai	PROPN
ijtc-1372	399	11	variabel	variabel	PROPN
ijtc-1372	399	12	mediasi	mediasi	PROPN
ijtc-1372	399	13	.	.	PUNCT
ijtc-1372	400	1	jemasi	jemasi	PROPN
ijtc-1372	400	2	:	:	PUNCT
ijtc-1372	400	3	jurnal	jurnal	ADJ
ijtc-1372	400	4	ekonomi	ekonomi	PROPN
ijtc-1372	400	5	manajemen	manajemen	PROPN
ijtc-1372	400	6	dan	dan	PROPN
ijtc-1372	400	7	akuntansi	akuntansi	PROPN
ijtc-1372	400	8	,	,	PUNCT
ijtc-1372	400	9	19(1	19(1	NUM
ijtc-1372	400	10	se	se	NOUN
ijtc-1372	400	11	-	-	NOUN
ijtc-1372	400	12	articles	article	NOUN
ijtc-1372	400	13	)	)	PUNCT
ijtc-1372	400	14	.	.	PUNCT
ijtc-1372	401	1	https://doi.org/10.35449/jemasi.v19i1.662	https://doi.org/10.35449/jemasi.v19i1.662	NOUN
ijtc-1372	401	2	fernandez	fernandez	NOUN
ijtc-1372	401	3	-	-	PUNCT
ijtc-1372	401	4	feijoo	feijoo	NOUN
ijtc-1372	401	5	,	,	PUNCT
ijtc-1372	401	6	b.	b.	PROPN
ijtc-1372	401	7	,	,	PUNCT
ijtc-1372	401	8	romero	romero	PROPN
ijtc-1372	401	9	,	,	PUNCT
ijtc-1372	401	10	s.	s.	PROPN
ijtc-1372	401	11	,	,	PUNCT
ijtc-1372	401	12	&	&	CCONJ
ijtc-1372	401	13	ruiz	ruiz	PROPN
ijtc-1372	401	14	,	,	PUNCT
ijtc-1372	401	15	s.	s.	PROPN
ijtc-1372	401	16	(	(	PUNCT
ijtc-1372	401	17	2014	2014	NUM
ijtc-1372	401	18	)	)	PUNCT
ijtc-1372	401	19	.	.	PUNCT
ijtc-1372	402	1	effect	effect	NOUN
ijtc-1372	402	2	of	of	ADP
ijtc-1372	402	3	stakeholders	stakeholder	NOUN
ijtc-1372	402	4	’	'	PUNCT
ijtc-1372	402	5	pressure	pressure	NOUN
ijtc-1372	402	6	on	on	ADP
ijtc-1372	402	7	transparency	transparency	NOUN
ijtc-1372	402	8	of	of	ADP
ijtc-1372	402	9	sustainability	sustainability	NOUN
ijtc-1372	402	10	reports	report	NOUN
ijtc-1372	402	11	within	within	ADP
ijtc-1372	402	12	the	the	DET
ijtc-1372	402	13	gri	gri	PROPN
ijtc-1372	402	14	framework	framework	NOUN
ijtc-1372	402	15	.	.	PUNCT
ijtc-1372	403	1	journal	journal	PROPN
ijtc-1372	403	2	of	of	ADP
ijtc-1372	403	3	business	business	NOUN
ijtc-1372	403	4	ethics	ethic	NOUN
ijtc-1372	403	5	,	,	PUNCT
ijtc-1372	403	6	122(1	122(1	NUM
ijtc-1372	403	7	)	)	PUNCT
ijtc-1372	403	8	,	,	PUNCT
ijtc-1372	403	9	53–63	53–63	NUM
ijtc-1372	403	10	.	.	PUNCT
ijtc-1372	404	1	https://doi.org/10.1007/s10551-013-1748-5	https://doi.org/10.1007/s10551-013-1748-5	NUM
ijtc-1372	404	2	freeman	freeman	PROPN
ijtc-1372	404	3	,	,	PUNCT
ijtc-1372	404	4	r.	r.	PROPN
ijtc-1372	404	5	e.	e.	PROPN
ijtc-1372	404	6	,	,	PUNCT
ijtc-1372	404	7	harrison	harrison	PROPN
ijtc-1372	404	8	,	,	PUNCT
ijtc-1372	404	9	j.	j.	PROPN
ijtc-1372	404	10	s.	s.	PROPN
ijtc-1372	404	11	,	,	PUNCT
ijtc-1372	404	12	wicks	wick	NOUN
ijtc-1372	404	13	,	,	PUNCT
ijtc-1372	404	14	a.	a.	PROPN
ijtc-1372	404	15	c.	c.	PROPN
ijtc-1372	404	16	,	,	PUNCT
ijtc-1372	404	17	parmar	parmar	PROPN
ijtc-1372	404	18	,	,	PUNCT
ijtc-1372	404	19	b.	b.	PROPN
ijtc-1372	404	20	l.	l.	PROPN
ijtc-1372	404	21	,	,	PUNCT
ijtc-1372	404	22	&	&	CCONJ
ijtc-1372	404	23	de	de	PROPN
ijtc-1372	404	24	colle	colle	PROPN
ijtc-1372	404	25	,	,	PUNCT
ijtc-1372	404	26	s.	s.	PROPN
ijtc-1372	404	27	(	(	PUNCT
ijtc-1372	404	28	2010	2010	NUM
ijtc-1372	404	29	)	)	PUNCT
ijtc-1372	404	30	.	.	PUNCT
ijtc-1372	405	1	stakeholder	stakeholder	PROPN
ijtc-1372	405	2	theory	theory	NOUN
ijtc-1372	405	3	.	.	PUNCT
ijtc-1372	406	1	in	in	ADP
ijtc-1372	406	2	stakeholder	stakeholder	PROPN
ijtc-1372	406	3	theory	theory	NOUN
ijtc-1372	406	4	:	:	PUNCT
ijtc-1372	406	5	the	the	DET
ijtc-1372	406	6	state	state	NOUN
ijtc-1372	406	7	of	of	ADP
ijtc-1372	406	8	the	the	DET
ijtc-1372	406	9	art	art	NOUN
ijtc-1372	406	10	.	.	PUNCT
ijtc-1372	407	1	cambridge	cambridge	PROPN
ijtc-1372	407	2	university	university	PROPN
ijtc-1372	407	3	press	press	NOUN
ijtc-1372	407	4	.	.	PUNCT
ijtc-1372	408	1	https://doi.org/10.1017/cbo9780511815768	https://doi.org/10.1017/cbo9780511815768	NOUN
ijtc-1372	408	2	ghozali	ghozali	PROPN
ijtc-1372	408	3	,	,	PUNCT
ijtc-1372	408	4	i.	i.	PROPN
ijtc-1372	408	5	(	(	PUNCT
ijtc-1372	408	6	2018	2018	NUM
ijtc-1372	408	7	)	)	PUNCT
ijtc-1372	408	8	.	.	PUNCT
ijtc-1372	409	1	aplikasi	aplikasi	PROPN
ijtc-1372	409	2	analisis	analisis	PROPN
ijtc-1372	409	3	multivariate	multivariate	PROPN
ijtc-1372	409	4	dengan	dengan	PROPN
ijtc-1372	409	5	program	program	PROPN
ijtc-1372	409	6	ibm	ibm	PROPN
ijtc-1372	409	7	spss	spss	PROPN
ijtc-1372	409	8	25	25	NUM
ijtc-1372	409	9	.	.	PUNCT
ijtc-1372	410	1	badan	badan	PROPN
ijtc-1372	410	2	penerbit	penerbit	PROPN
ijtc-1372	410	3	universita	universita	PROPN
ijtc-1372	410	4	diponogoro	diponogoro	PROPN
ijtc-1372	410	5	.	.	PUNCT
ijtc-1372	411	1	glass	glass	PROPN
ijtc-1372	411	2	,	,	PUNCT
ijtc-1372	411	3	j.	j.	PROPN
ijtc-1372	411	4	(	(	PUNCT
ijtc-1372	411	5	2012	2012	NUM
ijtc-1372	411	6	)	)	PUNCT
ijtc-1372	411	7	.	.	PUNCT
ijtc-1372	412	1	the	the	DET
ijtc-1372	412	2	state	state	NOUN
ijtc-1372	412	3	of	of	ADP
ijtc-1372	412	4	sustainability	sustainability	NOUN
ijtc-1372	412	5	reporting	reporting	NOUN
ijtc-1372	412	6	in	in	ADP
ijtc-1372	412	7	the	the	DET
ijtc-1372	412	8	construction	construction	NOUN
ijtc-1372	412	9	sector	sector	NOUN
ijtc-1372	412	10	.	.	PUNCT
ijtc-1372	413	1	smart	smart	ADJ
ijtc-1372	413	2	and	and	CCONJ
ijtc-1372	413	3	sustainable	sustainable	ADJ
ijtc-1372	413	4	built	build	VERB
ijtc-1372	413	5	environment	environment	NOUN
ijtc-1372	413	6	,	,	PUNCT
ijtc-1372	413	7	1(1	1(1	NUM
ijtc-1372	413	8	)	)	PUNCT
ijtc-1372	413	9	,	,	PUNCT
ijtc-1372	413	10	87–104	87–104	PROPN
ijtc-1372	413	11	.	.	PUNCT
ijtc-1372	414	1	https://doi.org/10.1108/20466091211227070	https://doi.org/10.1108/20466091211227070	ADP
ijtc-1372	414	2	hunardy	hunardy	NOUN
ijtc-1372	414	3	,	,	PUNCT
ijtc-1372	414	4	n.	n.	NOUN
ijtc-1372	414	5	,	,	PUNCT
ijtc-1372	414	6	&	&	CCONJ
ijtc-1372	414	7	tarigan	tarigan	PROPN
ijtc-1372	414	8	,	,	PUNCT
ijtc-1372	414	9	j.	j.	PROPN
ijtc-1372	414	10	(	(	PUNCT
ijtc-1372	414	11	2017	2017	NUM
ijtc-1372	414	12	)	)	PUNCT
ijtc-1372	414	13	.	.	PUNCT
ijtc-1372	415	1	pengaruh	pengaruh	NOUN
ijtc-1372	415	2	kepemilikan	kepemilikan	VERB
ijtc-1372	415	3	pemerintah	pemerintah	PROPN
ijtc-1372	415	4	terhadap	terhadap	PROPN
ijtc-1372	415	5	kinerja	kinerja	PROPN
ijtc-1372	415	6	keuangan	keuangan	VERB
ijtc-1372	415	7	melalui	melalui	PROPN
ijtc-1372	415	8	dewan	dewan	PROPN
ijtc-1372	415	9	komisaris	komisaris	PROPN
ijtc-1372	415	10	independen	independen	PROPN
ijtc-1372	415	11	sebagai	sebagai	PROPN
ijtc-1372	415	12	variabel	variabel	PROPN
ijtc-1372	415	13	intervening	intervene	VERB
ijtc-1372	415	14	.	.	PUNCT
ijtc-1372	416	1	business	business	NOUN
ijtc-1372	416	2	accounting	accounting	PROPN
ijtc-1372	416	3	review	review	PROPN
ijtc-1372	416	4	,	,	PUNCT
ijtc-1372	416	5	5(2	5(2	NUM
ijtc-1372	416	6	)	)	PUNCT
ijtc-1372	416	7	,	,	PUNCT
ijtc-1372	416	8	601–612	601–612	NUM
ijtc-1372	416	9	.	.	PUNCT
ijtc-1372	417	1	https://publication.petra.ac.id/index.php/akuntansibisnis/article/view/6636	https://publication.petra.ac.id/index.php/akuntansibisnis/article/view/6636	NUM
ijtc-1372	417	2	lestari	lestari	PROPN
ijtc-1372	417	3	,	,	PUNCT
ijtc-1372	417	4	h.	h.	PROPN
ijtc-1372	417	5	s.	s.	PROPN
ijtc-1372	417	6	,	,	PUNCT
ijtc-1372	417	7	chintia	chintia	PROPN
ijtc-1372	417	8	,	,	PUNCT
ijtc-1372	417	9	h.	h.	PROPN
ijtc-1372	417	10	,	,	PUNCT
ijtc-1372	417	11	&	&	CCONJ
ijtc-1372	417	12	akbar	akbar	NOUN
ijtc-1372	417	13	,	,	PUNCT
ijtc-1372	417	14	i.	i.	PROPN
ijtc-1372	417	15	c.	c.	PROPN
ijtc-1372	417	16	(	(	PUNCT
ijtc-1372	417	17	2021	2021	NUM
ijtc-1372	417	18	)	)	PUNCT
ijtc-1372	417	19	.	.	PUNCT
ijtc-1372	418	1	determinants	determinant	NOUN
ijtc-1372	418	2	of	of	ADP
ijtc-1372	418	3	net	net	ADJ
ijtc-1372	418	4	interest	interest	NOUN
ijtc-1372	418	5	margin	margin	NOUN
ijtc-1372	418	6	on	on	ADP
ijtc-1372	418	7	conventional	conventional	ADJ
ijtc-1372	418	8	banking	banking	NOUN
ijtc-1372	418	9	:	:	PUNCT
ijtc-1372	418	10	evidence	evidence	NOUN
ijtc-1372	418	11	in	in	ADP
ijtc-1372	418	12	indonesia	indonesia	PROPN
ijtc-1372	418	13	stock	stock	PROPN
ijtc-1372	418	14	exchange	exchange	PROPN
ijtc-1372	418	15	.	.	PUNCT
ijtc-1372	419	1	jurnal	jurnal	ADJ
ijtc-1372	419	2	keuangan	keuangan	PROPN
ijtc-1372	419	3	dan	dan	PROPN
ijtc-1372	419	4	perbankan	perbankan	PROPN
ijtc-1372	419	5	,	,	PUNCT
ijtc-1372	419	6	25(1	25(1	NUM
ijtc-1372	419	7	)	)	PUNCT
ijtc-1372	419	8	,	,	PUNCT
ijtc-1372	419	9	104–116	104–116	NUM
ijtc-1372	419	10	.	.	PUNCT
ijtc-1372	420	1	https://doi.org/10.26905/jkdp.v25i1.5102	https://doi.org/10.26905/jkdp.v25i1.5102	NOUN
ijtc-1372	420	2	lusy	lusy	PROPN
ijtc-1372	420	3	,	,	PUNCT
ijtc-1372	420	4	&	&	CCONJ
ijtc-1372	420	5	devina	devina	PROPN
ijtc-1372	420	6	,	,	PUNCT
ijtc-1372	420	7	v.	v.	PROPN
ijtc-1372	420	8	(	(	PUNCT
ijtc-1372	420	9	2021	2021	NUM
ijtc-1372	420	10	)	)	PUNCT
ijtc-1372	420	11	.	.	PUNCT
ijtc-1372	421	1	analisa	analisa	NOUN
ijtc-1372	421	2	cost	cost	NOUN
ijtc-1372	421	3	and	and	CCONJ
ijtc-1372	421	4	benefit	benefit	NOUN
ijtc-1372	421	5	atas	ata	NOUN
ijtc-1372	421	6	sustainability	sustainability	NOUN
ijtc-1372	421	7	reporting	reporting	NOUN
ijtc-1372	421	8	.	.	PUNCT
ijtc-1372	422	1	jad	jad	PROPN
ijtc-1372	422	2	 	 	SPACE
ijtc-1372	422	3	:	:	PUNCT
ijtc-1372	422	4	jurnal	jurnal	ADJ
ijtc-1372	422	5	riset	riset	PROPN
ijtc-1372	422	6	akuntansi	akuntansi	PROPN
ijtc-1372	422	7	&	&	CCONJ
ijtc-1372	422	8	keuangan	keuangan	PROPN
ijtc-1372	422	9	dewantara	dewantara	PROPN
ijtc-1372	422	10	,	,	PUNCT
ijtc-1372	422	11	4(2	4(2	NUM
ijtc-1372	422	12	)	)	PUNCT
ijtc-1372	422	13	,	,	PUNCT
ijtc-1372	422	14	85–94	85–94	NUM
ijtc-1372	422	15	.	.	PUNCT
ijtc-1372	423	1	https://doi.org/10.26533/jad.v4i1.764	https://doi.org/10.26533/jad.v4i1.764	PROPN
ijtc-1372	423	2	mehmetoglu	mehmetoglu	NOUN
ijtc-1372	423	3	,	,	PUNCT
ijtc-1372	423	4	m.	m.	NOUN
ijtc-1372	423	5	,	,	PUNCT
ijtc-1372	423	6	&	&	CCONJ
ijtc-1372	423	7	jakobsen	jakobsen	PROPN
ijtc-1372	423	8	,	,	PUNCT
ijtc-1372	423	9	t.	t.	PROPN
ijtc-1372	423	10	g.	g.	PROPN
ijtc-1372	423	11	(	(	PUNCT
ijtc-1372	423	12	2022	2022	NUM
ijtc-1372	423	13	)	)	PUNCT
ijtc-1372	423	14	.	.	PUNCT
ijtc-1372	424	1	applied	apply	VERB
ijtc-1372	424	2	statistics	statistic	NOUN
ijtc-1372	424	3	using	use	VERB
ijtc-1372	424	4	stata	stata	NOUN
ijtc-1372	424	5	:	:	PUNCT
ijtc-1372	424	6	a	a	DET
ijtc-1372	424	7	guide	guide	NOUN
ijtc-1372	424	8	for	for	ADP
ijtc-1372	424	9	the	the	DET
ijtc-1372	424	10	social	social	ADJ
ijtc-1372	424	11	sciences	science	NOUN
ijtc-1372	424	12	.	.	PUNCT
ijtc-1372	425	1	sage	sage	NOUN
ijtc-1372	425	2	.	.	PUNCT
ijtc-1372	426	1	mynhardt	mynhardt	PROPN
ijtc-1372	426	2	,	,	PUNCT
ijtc-1372	426	3	h.	h.	PROPN
ijtc-1372	426	4	,	,	PUNCT
ijtc-1372	426	5	makarenko	makarenko	PROPN
ijtc-1372	426	6	,	,	PUNCT
ijtc-1372	426	7	i.	i.	PROPN
ijtc-1372	426	8	,	,	PUNCT
ijtc-1372	426	9	&	&	CCONJ
ijtc-1372	426	10	plastun	plastun	PROPN
ijtc-1372	426	11	,	,	PUNCT
ijtc-1372	426	12	a.	a.	NOUN
ijtc-1372	426	13	(	(	PUNCT
ijtc-1372	426	14	2017	2017	NUM
ijtc-1372	426	15	)	)	PUNCT
ijtc-1372	426	16	.	.	PUNCT
ijtc-1372	427	1	standardization	standardization	NOUN
ijtc-1372	427	2	of	of	ADP
ijtc-1372	427	3	sustainability	sustainability	NOUN
ijtc-1372	427	4	reporting	reporting	NOUN
ijtc-1372	427	5	:	:	PUNCT
ijtc-1372	427	6	rationale	rationale	NOUN
ijtc-1372	427	7	for	for	ADP
ijtc-1372	427	8	better	well	ADJ
ijtc-1372	427	9	investment	investment	NOUN
ijtc-1372	427	10	decision	decision	NOUN
ijtc-1372	427	11	-	-	PUNCT
ijtc-1372	427	12	making	making	NOUN
ijtc-1372	427	13	.	.	PUNCT
ijtc-1372	428	1	public	public	ADJ
ijtc-1372	428	2	and	and	CCONJ
ijtc-1372	428	3	municipal	municipal	ADJ
ijtc-1372	428	4	finance	finance	NOUN
ijtc-1372	428	5	,	,	PUNCT
ijtc-1372	428	6	6(2	6(2	NUM
ijtc-1372	428	7	)	)	PUNCT
ijtc-1372	428	8	,	,	PUNCT
ijtc-1372	428	9	7–15	7–15	PROPN
ijtc-1372	428	10	.	.	PUNCT
ijtc-1372	429	1	https://doi.org/10.21511/pmf.06(2).2017.01	https://doi.org/10.21511/pmf.06(2).2017.01	PROPN
ijtc-1372	429	2	nugrahani	nugrahani	PROPN
ijtc-1372	429	3	,	,	PUNCT
ijtc-1372	429	4	t.	t.	PROPN
ijtc-1372	429	5	s.	s.	PROPN
ijtc-1372	429	6	,	,	PUNCT
ijtc-1372	429	7	atiqoh	atiqoh	ADJ
ijtc-1372	429	8	,	,	PUNCT
ijtc-1372	429	9	k.	k.	PROPN
ijtc-1372	429	10	i.	i.	PROPN
ijtc-1372	429	11	,	,	PUNCT
ijtc-1372	429	12	&	&	CCONJ
ijtc-1372	429	13	pertiwi	pertiwi	PROPN
ijtc-1372	429	14	,	,	PUNCT
ijtc-1372	429	15	i.	i.	PROPN
ijtc-1372	429	16	f.	f.	PROPN
ijtc-1372	429	17	p.	p.	PROPN
ijtc-1372	429	18	(	(	PUNCT
ijtc-1372	429	19	2022	2022	NUM
ijtc-1372	429	20	)	)	PUNCT
ijtc-1372	429	21	.	.	PUNCT
ijtc-1372	430	1	the	the	DET
ijtc-1372	430	2	effect	effect	NOUN
ijtc-1372	430	3	of	of	ADP
ijtc-1372	430	4	industry	industry	NOUN
ijtc-1372	430	5	type	type	NOUN
ijtc-1372	430	6	,	,	PUNCT
ijtc-1372	430	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	430	8	banking	banking	NOUN
ijtc-1372	430	9	on	on	ADP
ijtc-1372	430	10	transparency	transparency	NOUN
ijtc-1372	430	11	:	:	PUNCT
ijtc-1372	430	12	the	the	DET
ijtc-1372	430	13	role	role	NOUN
ijtc-1372	430	14	of	of	ADP
ijtc-1372	430	15	stakeholders	stakeholder	NOUN
ijtc-1372	430	16	pressure	pressure	NOUN
ijtc-1372	430	17	in	in	ADP
ijtc-1372	430	18	indonesian	indonesian	ADJ
ijtc-1372	430	19	sustainability	sustainability	NOUN
ijtc-1372	430	20	reporting	reporting	NOUN
ijtc-1372	430	21	renata	renata	PROPN
ijtc-1372	430	22	,	,	PUNCT
ijtc-1372	430	23	widianingsih	widianingsih	NOUN
ijtc-1372	430	24	,	,	PUNCT
ijtc-1372	430	25	and	and	CCONJ
ijtc-1372	430	26	kohardinata	kohardinata	VERB
ijtc-1372	430	27	19	19	NUM
ijtc-1372	430	28	|	|	ADV
ijtc-1372	430	29	ilomata	ilomata	PROPN
ijtc-1372	430	30	international	international	ADJ
ijtc-1372	430	31	journal	journal	NOUN
ijtc-1372	430	32	of	of	ADP
ijtc-1372	430	33	tax	tax	PROPN
ijtc-1372	430	34	&	&	CCONJ
ijtc-1372	430	35	accounting	account	VERB
ijtc-1372	430	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	430	37	government	government	NOUN
ijtc-1372	430	38	pressure	pressure	NOUN
ijtc-1372	430	39	,	,	PUNCT
ijtc-1372	430	40	and	and	CCONJ
ijtc-1372	430	41	company	company	NOUN
ijtc-1372	430	42	size	size	NOUN
ijtc-1372	430	43	on	on	ADP
ijtc-1372	430	44	the	the	DET
ijtc-1372	430	45	disclosure	disclosure	NOUN
ijtc-1372	430	46	of	of	ADP
ijtc-1372	430	47	sustainability	sustainability	NOUN
ijtc-1372	430	48	report	report	NOUN
ijtc-1372	430	49	.	.	PUNCT
ijtc-1372	431	1	journal	journal	NOUN
ijtc-1372	431	2	of	of	ADP
ijtc-1372	431	3	business	business	NOUN
ijtc-1372	431	4	and	and	CCONJ
ijtc-1372	431	5	management	management	NOUN
ijtc-1372	431	6	review	review	NOUN
ijtc-1372	431	7	,	,	PUNCT
ijtc-1372	431	8	3(1	3(1	NUM
ijtc-1372	431	9	)	)	PUNCT
ijtc-1372	431	10	,	,	PUNCT
ijtc-1372	431	11	045–056	045–056	NUM
ijtc-1372	431	12	.	.	PUNCT
ijtc-1372	432	1	https://doi.org/10.47153/jbmr31.3092022	https://doi.org/10.47153/jbmr31.3092022	PROPN
ijtc-1372	432	2	pucikova	pucikova	PROPN
ijtc-1372	432	3	,	,	PUNCT
ijtc-1372	432	4	l.	l.	PROPN
ijtc-1372	432	5	,	,	PUNCT
ijtc-1372	432	6	woolliscroft	woolliscroft	ADV
ijtc-1372	432	7	,	,	PUNCT
ijtc-1372	432	8	p.	p.	NOUN
ijtc-1372	432	9	,	,	PUNCT
ijtc-1372	432	10	&	&	CCONJ
ijtc-1372	432	11	cambal	cambal	PROPN
ijtc-1372	432	12	,	,	PUNCT
ijtc-1372	432	13	m.	m.	NOUN
ijtc-1372	432	14	(	(	PUNCT
ijtc-1372	432	15	2013	2013	NUM
ijtc-1372	432	16	)	)	PUNCT
ijtc-1372	432	17	.	.	PUNCT
ijtc-1372	433	1	people	people	NOUN
ijtc-1372	433	2	as	as	ADP
ijtc-1372	433	3	a	a	DET
ijtc-1372	433	4	key	key	ADJ
ijtc-1372	433	5	resource	resource	NOUN
ijtc-1372	433	6	of	of	ADP
ijtc-1372	433	7	company	company	NOUN
ijtc-1372	433	8	performance	performance	NOUN
ijtc-1372	433	9	.	.	PUNCT
ijtc-1372	434	1	research	research	NOUN
ijtc-1372	434	2	papers	paper	NOUN
ijtc-1372	434	3	faculty	faculty	NOUN
ijtc-1372	434	4	of	of	ADP
ijtc-1372	434	5	materials	material	NOUN
ijtc-1372	434	6	science	science	NOUN
ijtc-1372	434	7	and	and	CCONJ
ijtc-1372	434	8	technology	technology	NOUN
ijtc-1372	434	9	slovak	slovak	ADJ
ijtc-1372	434	10	university	university	NOUN
ijtc-1372	434	11	of	of	ADP
ijtc-1372	434	12	technology	technology	NOUN
ijtc-1372	434	13	,	,	PUNCT
ijtc-1372	434	14	21(special	21(special	NOUN
ijtc-1372	434	15	-	-	NOUN
ijtc-1372	434	16	issue	issue	NOUN
ijtc-1372	434	17	)	)	PUNCT
ijtc-1372	434	18	,	,	PUNCT
ijtc-1372	434	19	145–149	145–149	NUM
ijtc-1372	434	20	.	.	PUNCT
ijtc-1372	435	1	https://doi.org/10.2478/rput-2013-0024	https://doi.org/10.2478/rput-2013-0024	NOUN
ijtc-1372	435	2	purnamasari	purnamasari	PROPN
ijtc-1372	435	3	,	,	PUNCT
ijtc-1372	435	4	d.	d.	PROPN
ijtc-1372	435	5	,	,	PUNCT
ijtc-1372	435	6	mohd	mohd	PROPN
ijtc-1372	435	7	.	.	PROPN
ijtc-1372	435	8	ali	ali	PROPN
ijtc-1372	435	9	,	,	PUNCT
ijtc-1372	435	10	h.	h.	PROPN
ijtc-1372	435	11	,	,	PUNCT
ijtc-1372	435	12	&	&	CCONJ
ijtc-1372	435	13	mahpop	mahpop	PROPN
ijtc-1372	435	14	,	,	PUNCT
ijtc-1372	435	15	a.	a.	NOUN
ijtc-1372	435	16	(	(	PUNCT
ijtc-1372	435	17	2022	2022	NUM
ijtc-1372	435	18	)	)	PUNCT
ijtc-1372	435	19	.	.	PUNCT
ijtc-1372	436	1	the	the	DET
ijtc-1372	436	2	national	national	ADJ
ijtc-1372	436	3	interests	interest	NOUN
ijtc-1372	436	4	and	and	CCONJ
ijtc-1372	436	5	sustainability	sustainability	NOUN
ijtc-1372	436	6	of	of	ADP
ijtc-1372	436	7	state	state	NOUN
ijtc-1372	436	8	-	-	PUNCT
ijtc-1372	436	9	owned	own	VERB
ijtc-1372	436	10	banks	bank	NOUN
ijtc-1372	436	11	in	in	ADP
ijtc-1372	436	12	indonesia	indonesia	PROPN
ijtc-1372	436	13	.	.	PUNCT
ijtc-1372	437	1	malaysian	malaysian	PROPN
ijtc-1372	437	2	journal	journal	PROPN
ijtc-1372	437	3	of	of	ADP
ijtc-1372	437	4	social	social	ADJ
ijtc-1372	437	5	sciences	science	NOUN
ijtc-1372	437	6	and	and	CCONJ
ijtc-1372	437	7	humanities	humanity	NOUN
ijtc-1372	437	8	(	(	PUNCT
ijtc-1372	437	9	mjssh	mjssh	PROPN
ijtc-1372	437	10	)	)	PUNCT
ijtc-1372	437	11	,	,	PUNCT
ijtc-1372	437	12	7(11	7(11	NUM
ijtc-1372	437	13	)	)	PUNCT
ijtc-1372	437	14	,	,	PUNCT
ijtc-1372	437	15	e001988	e001988	PROPN
ijtc-1372	437	16	.	.	PROPN
ijtc-1372	438	1	https://doi.org/10.47405/mjssh.v7i11.1988	https://doi.org/10.47405/mjssh.v7i11.1988	ADJ
ijtc-1372	438	2	qisthi	qisthi	PROPN
ijtc-1372	438	3	,	,	PUNCT
ijtc-1372	438	4	f.	f.	PROPN
ijtc-1372	438	5	,	,	PUNCT
ijtc-1372	438	6	&	&	CCONJ
ijtc-1372	438	7	fitri	fitri	PROPN
ijtc-1372	438	8	,	,	PUNCT
ijtc-1372	438	9	m.	m.	NOUN
ijtc-1372	438	10	(	(	PUNCT
ijtc-1372	438	11	2021	2021	NUM
ijtc-1372	438	12	)	)	PUNCT
ijtc-1372	438	13	.	.	PUNCT
ijtc-1372	439	1	pengaruh	pengaruh	PROPN
ijtc-1372	439	2	keterlibatan	keterlibatan	PROPN
ijtc-1372	439	3	pemangku	pemangku	PROPN
ijtc-1372	439	4	kepentingan	kepentingan	PROPN
ijtc-1372	439	5	terhadap	terhadap	PROPN
ijtc-1372	439	6	pengungkapan	pengungkapan	PROPN
ijtc-1372	439	7	laporan	laporan	PROPN
ijtc-1372	439	8	keberlanjutan	keberlanjutan	PROPN
ijtc-1372	439	9	berdasarkan	berdasarkan	PROPN
ijtc-1372	439	10	global	global	ADJ
ijtc-1372	439	11	reporting	reporting	NOUN
ijtc-1372	439	12	initiative	initiative	NOUN
ijtc-1372	439	13	(	(	PUNCT
ijtc-1372	439	14	gri	gri	NOUN
ijtc-1372	439	15	)	)	PUNCT
ijtc-1372	439	16	g4	g4	NOUN
ijtc-1372	439	17	.	.	PUNCT
ijtc-1372	440	1	jurnal	jurnal	ADJ
ijtc-1372	440	2	ilmiah	ilmiah	PROPN
ijtc-1372	440	3	mahasiswa	mahasiswa	PROPN
ijtc-1372	440	4	ekonomi	ekonomi	PROPN
ijtc-1372	440	5	akuntansi	akuntansi	PROPN
ijtc-1372	440	6	,	,	PUNCT
ijtc-1372	440	7	5(4	5(4	NUM
ijtc-1372	440	8	)	)	PUNCT
ijtc-1372	440	9	,	,	PUNCT
ijtc-1372	440	10	469–484	469–484	NUM
ijtc-1372	440	11	.	.	PUNCT
ijtc-1372	441	1	https://doi.org/10.24815/jimeka.v5i4.16042	https://doi.org/10.24815/jimeka.v5i4.16042	NOUN
ijtc-1372	441	2	rizky	rizky	NOUN
ijtc-1372	441	3	,	,	PUNCT
ijtc-1372	441	4	s.	s.	PROPN
ijtc-1372	441	5	,	,	PUNCT
ijtc-1372	441	6	kemas	kemas	PROPN
ijtc-1372	441	7	m.	m.	NOUN
ijtc-1372	441	8	husni	husni	PROPN
ijtc-1372	441	9	thamrin	thamrin	PROPN
ijtc-1372	441	10	,	,	PUNCT
ijtc-1372	441	11	&	&	CCONJ
ijtc-1372	441	12	muthia	muthia	PROPN
ijtc-1372	441	13	,	,	PUNCT
ijtc-1372	441	14	f.	f.	PROPN
ijtc-1372	441	15	(	(	PUNCT
ijtc-1372	441	16	2024	2024	NUM
ijtc-1372	441	17	)	)	PUNCT
ijtc-1372	441	18	.	.	PUNCT
ijtc-1372	442	1	analisis	analisis	ADJ
ijtc-1372	442	2	pengaruh	pengaruh	NOUN
ijtc-1372	442	3	kinerja	kinerja	PROPN
ijtc-1372	442	4	keuangan	keuangan	VERB
ijtc-1372	442	5	terhadap	terhadap	PROPN
ijtc-1372	442	6	profitabilitas	profitabilitas	PROPN
ijtc-1372	442	7	pada	pada	PROPN
ijtc-1372	442	8	bank	bank	PROPN
ijtc-1372	442	9	umum	umum	PROPN
ijtc-1372	442	10	konvensional	konvensional	PROPN
ijtc-1372	442	11	di	di	PROPN
ijtc-1372	442	12	indonesia	indonesia	PROPN
ijtc-1372	442	13	.	.	PUNCT
ijtc-1372	443	1	al	al	PROPN
ijtc-1372	443	2	-	-	PUNCT
ijtc-1372	443	3	kharaj	kharaj	PROPN
ijtc-1372	443	4	:	:	PUNCT
ijtc-1372	443	5	jurnal	jurnal	ADJ
ijtc-1372	443	6	ekonomi	ekonomi	PROPN
ijtc-1372	443	7	,	,	PUNCT
ijtc-1372	443	8	keuangan	keuangan	PROPN
ijtc-1372	443	9	&	&	CCONJ
ijtc-1372	443	10	bisnis	bisnis	PROPN
ijtc-1372	443	11	syariah	syariah	PROPN
ijtc-1372	443	12	,	,	PUNCT
ijtc-1372	443	13	6(4	6(4	NOUN
ijtc-1372	443	14	)	)	PUNCT
ijtc-1372	443	15	,	,	PUNCT
ijtc-1372	443	16	4153–4174	4153–4174	NUM
ijtc-1372	443	17	.	.	PUNCT
ijtc-1372	444	1	https://doi.org/10.47467/alkharaj.v6i4.922	https://doi.org/10.47467/alkharaj.v6i4.922	PROPN
ijtc-1372	444	2	şahin	şahin	PROPN
ijtc-1372	444	3	,	,	PUNCT
ijtc-1372	444	4	z.	z.	PROPN
ijtc-1372	444	5	,	,	PUNCT
ijtc-1372	444	6	&	&	CCONJ
ijtc-1372	444	7	çankaya	çankaya	PROPN
ijtc-1372	444	8	,	,	PUNCT
ijtc-1372	444	9	f.	f.	PROPN
ijtc-1372	444	10	(	(	PUNCT
ijtc-1372	444	11	2020	2020	NUM
ijtc-1372	444	12	)	)	PUNCT
ijtc-1372	444	13	.	.	PUNCT
ijtc-1372	445	1	the	the	DET
ijtc-1372	445	2	importance	importance	NOUN
ijtc-1372	445	3	of	of	ADP
ijtc-1372	445	4	sustainability	sustainability	NOUN
ijtc-1372	445	5	and	and	CCONJ
ijtc-1372	445	6	sustainability	sustainability	NOUN
ijtc-1372	445	7	reporting	reporting	NOUN
ijtc-1372	445	8	(	(	PUNCT
ijtc-1372	445	9	k.	k.	PROPN
ijtc-1372	445	10	t.	t.	PROPN
ijtc-1372	445	11	çalıyurt	çalıyurt	PROPN
ijtc-1372	445	12	(	(	PUNCT
ijtc-1372	445	13	ed	ed	NOUN
ijtc-1372	445	14	.	.	PUNCT
ijtc-1372	445	15	)	)	PUNCT
ijtc-1372	445	16	;	;	PUNCT
ijtc-1372	445	17	pp	pp	X
ijtc-1372	445	18	.	.	PUNCT
ijtc-1372	445	19	45–59	45–59	NUM
ijtc-1372	445	20	)	)	PUNCT
ijtc-1372	445	21	.	.	PUNCT
ijtc-1372	446	1	springer	springer	PROPN
ijtc-1372	446	2	singapore	singapore	PROPN
ijtc-1372	446	3	.	.	PUNCT
ijtc-1372	447	1	https://doi.org/10.1007/978-981-32-95889_4	https://doi.org/10.1007/978-981-32-95889_4	PROPN
ijtc-1372	447	2	sari	sari	PROPN
ijtc-1372	447	3	,	,	PUNCT
ijtc-1372	447	4	m.	m.	NOUN
ijtc-1372	447	5	p.	p.	PROPN
ijtc-1372	447	6	,	,	PUNCT
ijtc-1372	447	7	wahyudin	wahyudin	PROPN
ijtc-1372	447	8	,	,	PUNCT
ijtc-1372	447	9	a.	a.	NOUN
ijtc-1372	447	10	,	,	PUNCT
ijtc-1372	447	11	raharja	raharja	PROPN
ijtc-1372	447	12	,	,	PUNCT
ijtc-1372	447	13	s.	s.	PROPN
ijtc-1372	447	14	,	,	PUNCT
ijtc-1372	447	15	utaminingsih	utaminingsih	PROPN
ijtc-1372	447	16	,	,	PUNCT
ijtc-1372	447	17	n.	n.	PROPN
ijtc-1372	447	18	s.	s.	PROPN
ijtc-1372	447	19	,	,	PUNCT
ijtc-1372	447	20	budiantoro	budiantoro	PROPN
ijtc-1372	447	21	,	,	PUNCT
ijtc-1372	447	22	r.	r.	PROPN
ijtc-1372	447	23	a.	a.	PROPN
ijtc-1372	447	24	,	,	PUNCT
ijtc-1372	447	25	&	&	CCONJ
ijtc-1372	447	26	helmina	helmina	PROPN
ijtc-1372	447	27	,	,	PUNCT
ijtc-1372	447	28	m.	m.	PROPN
ijtc-1372	447	29	r.	r.	PROPN
ijtc-1372	447	30	a.	a.	PROPN
ijtc-1372	447	31	(	(	PUNCT
ijtc-1372	447	32	2022	2022	NUM
ijtc-1372	447	33	)	)	PUNCT
ijtc-1372	447	34	.	.	PUNCT
ijtc-1372	448	1	sustainable	sustainable	ADJ
ijtc-1372	448	2	development	development	NOUN
ijtc-1372	448	3	or	or	CCONJ
ijtc-1372	448	4	greenwashing	greenwashing	NOUN
ijtc-1372	448	5	:	:	PUNCT
ijtc-1372	448	6	the	the	DET
ijtc-1372	448	7	phenomenon	phenomenon	NOUN
ijtc-1372	448	8	of	of	ADP
ijtc-1372	448	9	corporate	corporate	ADJ
ijtc-1372	448	10	social	social	ADJ
ijtc-1372	448	11	responsibility	responsibility	NOUN
ijtc-1372	448	12	(	(	PUNCT
ijtc-1372	448	13	csr	csr	NOUN
ijtc-1372	448	14	)	)	PUNCT
ijtc-1372	448	15	in	in	ADP
ijtc-1372	448	16	banking	banking	NOUN
ijtc-1372	448	17	in	in	ADP
ijtc-1372	448	18	indonesia	indonesia	PROPN
ijtc-1372	448	19	.	.	PUNCT
ijtc-1372	449	1	proceedings	proceeding	NOUN
ijtc-1372	449	2	of	of	ADP
ijtc-1372	449	3	the	the	DET
ijtc-1372	449	4	international	international	ADJ
ijtc-1372	449	5	conference	conference	NOUN
ijtc-1372	449	6	on	on	ADP
ijtc-1372	449	7	industrial	industrial	ADJ
ijtc-1372	449	8	engineering	engineering	NOUN
ijtc-1372	449	9	and	and	CCONJ
ijtc-1372	449	10	operations	operation	NOUN
ijtc-1372	449	11	management	management	NOUN
ijtc-1372	449	12	,	,	PUNCT
ijtc-1372	449	13	3403–3417	3403–3417	NUM
ijtc-1372	449	14	.	.	PUNCT
ijtc-1372	450	1	https://doi.org/10.46254/ap03.20220557	https://doi.org/10.46254/ap03.20220557	PROPN
ijtc-1372	450	2	sawitri	sawitri	ADJ
ijtc-1372	450	3	,	,	PUNCT
ijtc-1372	450	4	a.	a.	NOUN
ijtc-1372	450	5	p.	p.	PROPN
ijtc-1372	450	6	,	,	PUNCT
ijtc-1372	450	7	&	&	CCONJ
ijtc-1372	450	8	ardhiani	ardhiani	PROPN
ijtc-1372	450	9	,	,	PUNCT
ijtc-1372	450	10	m.	m.	PROPN
ijtc-1372	450	11	r.	r.	PROPN
ijtc-1372	450	12	(	(	PUNCT
ijtc-1372	450	13	2023	2023	NUM
ijtc-1372	450	14	)	)	PUNCT
ijtc-1372	450	15	.	.	PUNCT
ijtc-1372	451	1	tekanan	tekanan	PROPN
ijtc-1372	451	2	pemangku	pemangku	PROPN
ijtc-1372	451	3	kepentingan	kepentingan	PROPN
ijtc-1372	451	4	,	,	PUNCT
ijtc-1372	451	5	good	good	ADJ
ijtc-1372	451	6	corporate	corporate	ADJ
ijtc-1372	451	7	governance	governance	NOUN
ijtc-1372	451	8	dan	dan	PROPN
ijtc-1372	451	9	kualitas	kualitas	PROPN
ijtc-1372	451	10	sustainability	sustainability	PROPN
ijtc-1372	451	11	report	report	PROPN
ijtc-1372	451	12	perusahaan	perusahaan	PROPN
ijtc-1372	451	13	di	di	PROPN
ijtc-1372	451	14	indonesia	indonesia	PROPN
ijtc-1372	451	15	.	.	PUNCT
ijtc-1372	452	1	jurnal	jurnal	PROPN
ijtc-1372	452	2	neraca	neraca	PROPN
ijtc-1372	452	3	:	:	PUNCT
ijtc-1372	452	4	jurnal	jurnal	ADJ
ijtc-1372	452	5	pendidikan	pendidikan	PROPN
ijtc-1372	452	6	dan	dan	PROPN
ijtc-1372	452	7	ilmu	ilmu	PROPN
ijtc-1372	452	8	ekonomi	ekonomi	PROPN
ijtc-1372	452	9	akuntansi	akuntansi	PROPN
ijtc-1372	452	10	,	,	PUNCT
ijtc-1372	452	11	7(1	7(1	NUM
ijtc-1372	452	12	)	)	PUNCT
ijtc-1372	452	13	,	,	PUNCT
ijtc-1372	452	14	26–33	26–33	NUM
ijtc-1372	452	15	.	.	PUNCT
ijtc-1372	453	1	https://doi.org/10.31851/neraca.v7i1.9557	https://doi.org/10.31851/neraca.v7i1.9557	PROPN
ijtc-1372	453	2	searcy	searcy	PROPN
ijtc-1372	453	3	,	,	PUNCT
ijtc-1372	453	4	c.	c.	PROPN
ijtc-1372	453	5	,	,	PUNCT
ijtc-1372	453	6	&	&	CCONJ
ijtc-1372	453	7	buslovich	buslovich	PROPN
ijtc-1372	453	8	,	,	PUNCT
ijtc-1372	453	9	r.	r.	PROPN
ijtc-1372	453	10	(	(	PUNCT
ijtc-1372	453	11	2014	2014	NUM
ijtc-1372	453	12	)	)	PUNCT
ijtc-1372	453	13	.	.	PUNCT
ijtc-1372	454	1	corporate	corporate	ADJ
ijtc-1372	454	2	perspectives	perspective	NOUN
ijtc-1372	454	3	on	on	ADP
ijtc-1372	454	4	the	the	DET
ijtc-1372	454	5	development	development	NOUN
ijtc-1372	454	6	and	and	CCONJ
ijtc-1372	454	7	use	use	NOUN
ijtc-1372	454	8	of	of	ADP
ijtc-1372	454	9	sustainability	sustainability	NOUN
ijtc-1372	454	10	reports	report	NOUN
ijtc-1372	454	11	.	.	PUNCT
ijtc-1372	455	1	journal	journal	NOUN
ijtc-1372	455	2	of	of	ADP
ijtc-1372	455	3	business	business	NOUN
ijtc-1372	455	4	ethics	ethic	NOUN
ijtc-1372	455	5	,	,	PUNCT
ijtc-1372	455	6	121(2	121(2	NUM
ijtc-1372	455	7	)	)	PUNCT
ijtc-1372	455	8	,	,	PUNCT
ijtc-1372	455	9	149–169	149–169	NUM
ijtc-1372	455	10	.	.	PUNCT
ijtc-1372	456	1	https://doi.org/10.1007/s10551-013-1701-7	https://doi.org/10.1007/s10551-013-1701-7	NUM
ijtc-1372	456	2	shum	shum	NOUN
ijtc-1372	456	3	,	,	PUNCT
ijtc-1372	456	4	p.	p.	PROPN
ijtc-1372	456	5	,	,	PUNCT
ijtc-1372	456	6	leonard	leonard	PROPN
ijtc-1372	456	7	burritt	burritt	PROPN
ijtc-1372	456	8	,	,	PUNCT
ijtc-1372	456	9	r.	r.	PROPN
ijtc-1372	456	10	,	,	PUNCT
ijtc-1372	456	11	&	&	CCONJ
ijtc-1372	456	12	chen	chen	PROPN
ijtc-1372	456	13	,	,	PUNCT
ijtc-1372	456	14	h.	h.	PROPN
ijtc-1372	456	15	(	(	PUNCT
ijtc-1372	456	16	2009	2009	NUM
ijtc-1372	456	17	)	)	PUNCT
ijtc-1372	456	18	.	.	PUNCT
ijtc-1372	457	1	sustainability	sustainability	NOUN
ijtc-1372	457	2	reporting	reporting	NOUN
ijtc-1372	457	3	and	and	CCONJ
ijtc-1372	457	4	assurance	assurance	NOUN
ijtc-1372	457	5	in	in	ADP
ijtc-1372	457	6	developing	develop	VERB
ijtc-1372	457	7	countries	country	NOUN
ijtc-1372	457	8	.	.	PUNCT
ijtc-1372	458	1	1st	1st	ADJ
ijtc-1372	458	2	south	south	PROPN
ijtc-1372	458	3	american	american	ADJ
ijtc-1372	458	4	congress	congress	PROPN
ijtc-1372	458	5	on	on	ADP
ijtc-1372	458	6	social	social	ADJ
ijtc-1372	458	7	and	and	CCONJ
ijtc-1372	458	8	environmental	environmental	ADJ
ijtc-1372	458	9	accounting	accounting	NOUN
ijtc-1372	458	10	research	research	NOUN
ijtc-1372	458	11	–	–	PUNCT
ijtc-1372	458	12	csear	csear	NOUN
ijtc-1372	458	13	2009	2009	NUM
ijtc-1372	458	14	.	.	PUNCT
ijtc-1372	459	1	https://www.researchgate.net/profile/rogerburritt/publication/242221623_sustainability_reporting_and_assuranc	https://www.researchgate.net/profile/rogerburritt/publication/242221623_sustainability_reporting_and_assuranc	VERB
ijtc-1372	459	2	e_in_developing_countries_authors	e_in_developing_countries_author	NOUN
ijtc-1372	459	3	/	/	SYM
ijtc-1372	459	4	links/00b7d52ead98981e8a000000	links/00b7d52ead98981e8a000000	NUM
ijtc-1372	459	5	/	/	SYM
ijtc-1372	459	6	sus	sus	PROPN
ijtc-1372	459	7	tainability	tainability	NOUN
ijtc-1372	459	8	-	-	PUNCT
ijtc-1372	459	9	reporting	reporting	NOUN
ijtc-1372	459	10	-	-	PUNCT
ijtc-1372	459	11	and	and	CCONJ
ijtc-1372	459	12	-	-	PUNCT
ijtc-1372	459	13	assurance	assurance	NOUN
ijtc-1372	459	14	-	-	PUNCT
ijtc-1372	459	15	in	in	ADP
ijtc-1372	459	16	-	-	PUNCT
ijtc-1372	459	17	developing	develop	VERB
ijtc-1372	459	18	-	-	PUNCT
ijtc-1372	459	19	countriesauthors.pdf	countriesauthors.pdf	NOUN
ijtc-1372	459	20	sriningsih	sriningsih	NOUN
ijtc-1372	459	21	,	,	PUNCT
ijtc-1372	459	22	s.	s.	PROPN
ijtc-1372	459	23	,	,	PUNCT
ijtc-1372	459	24	&	&	CCONJ
ijtc-1372	459	25	wahyuningrum	wahyuningrum	PROPN
ijtc-1372	459	26	,	,	PUNCT
ijtc-1372	459	27	i.	i.	PROPN
ijtc-1372	459	28	f.	f.	PROPN
ijtc-1372	459	29	s.	s.	PROPN
ijtc-1372	459	30	(	(	PUNCT
ijtc-1372	459	31	2022	2022	NUM
ijtc-1372	459	32	)	)	PUNCT
ijtc-1372	459	33	.	.	PUNCT
ijtc-1372	460	1	pengaruh	pengaruh	NOUN
ijtc-1372	460	2	comprehensive	comprehensive	ADJ
ijtc-1372	460	3	stakeholder	stakeholder	NOUN
ijtc-1372	460	4	pressure	pressure	NOUN
ijtc-1372	460	5	dan	dan	PROPN
ijtc-1372	460	6	good	good	ADJ
ijtc-1372	460	7	corporate	corporate	ADJ
ijtc-1372	460	8	governance	governance	NOUN
ijtc-1372	460	9	terhadap	terhadap	PROPN
ijtc-1372	460	10	kualitas	kualitas	PROPN
ijtc-1372	460	11	sustainability	sustainability	NOUN
ijtc-1372	460	12	report	report	NOUN
ijtc-1372	460	13	.	.	PUNCT
ijtc-1372	461	1	owner	owner	NOUN
ijtc-1372	461	2	,	,	PUNCT
ijtc-1372	461	3	6(1	6(1	NUM
ijtc-1372	461	4	)	)	PUNCT
ijtc-1372	461	5	,	,	PUNCT
ijtc-1372	461	6	813	813	NUM
ijtc-1372	461	7	–	–	PUNCT
ijtc-1372	461	8	827	827	NUM
ijtc-1372	461	9	.	.	PUNCT
ijtc-1372	462	1	https://doi.org/10.33395/owner.v6i1.680	https://doi.org/10.33395/owner.v6i1.680	PROPN
ijtc-1372	462	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1372	462	3	banking	banking	NOUN
ijtc-1372	462	4	on	on	ADP
ijtc-1372	462	5	transparency	transparency	NOUN
ijtc-1372	462	6	:	:	PUNCT
ijtc-1372	462	7	the	the	DET
ijtc-1372	462	8	role	role	NOUN
ijtc-1372	462	9	of	of	ADP
ijtc-1372	462	10	stakeholders	stakeholder	NOUN
ijtc-1372	462	11	pressure	pressure	NOUN
ijtc-1372	462	12	in	in	ADP
ijtc-1372	462	13	indonesian	indonesian	ADJ
ijtc-1372	462	14	sustainability	sustainability	NOUN
ijtc-1372	462	15	reporting	reporting	NOUN
ijtc-1372	462	16	renata	renata	PROPN
ijtc-1372	462	17	,	,	PUNCT
ijtc-1372	462	18	widianingsih	widianingsih	NOUN
ijtc-1372	462	19	,	,	PUNCT
ijtc-1372	462	20	and	and	CCONJ
ijtc-1372	462	21	kohardinata	kohardinata	VERB
ijtc-1372	462	22	20	20	NUM
ijtc-1372	462	23	|	|	ADV
ijtc-1372	462	24	ilomata	ilomata	PROPN
ijtc-1372	462	25	international	international	ADJ
ijtc-1372	462	26	journal	journal	NOUN
ijtc-1372	462	27	of	of	ADP
ijtc-1372	462	28	tax	tax	PROPN
ijtc-1372	462	29	&	&	CCONJ
ijtc-1372	462	30	accounting	accounting	PROPN
ijtc-1372	462	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1372	462	32	staszkiewicz	staszkiewicz	NOUN
ijtc-1372	462	33	,	,	PUNCT
ijtc-1372	462	34	p.	p.	PROPN
ijtc-1372	462	35	,	,	PUNCT
ijtc-1372	462	36	&	&	CCONJ
ijtc-1372	462	37	werner	werner	PROPN
ijtc-1372	462	38	,	,	PUNCT
ijtc-1372	462	39	a.	a.	NOUN
ijtc-1372	462	40	(	(	PUNCT
ijtc-1372	462	41	2021	2021	NUM
ijtc-1372	462	42	)	)	PUNCT
ijtc-1372	462	43	.	.	PUNCT
ijtc-1372	463	1	reporting	reporting	NOUN
ijtc-1372	463	2	and	and	CCONJ
ijtc-1372	463	3	disclosure	disclosure	NOUN
ijtc-1372	463	4	of	of	ADP
ijtc-1372	463	5	investments	investment	NOUN
ijtc-1372	463	6	in	in	ADP
ijtc-1372	463	7	sustainable	sustainable	ADJ
ijtc-1372	463	8	development	development	NOUN
ijtc-1372	463	9	.	.	PUNCT
ijtc-1372	464	1	sustainability	sustainability	NOUN
ijtc-1372	464	2	,	,	PUNCT
ijtc-1372	464	3	13(2	13(2	PROPN
ijtc-1372	464	4	)	)	PUNCT
ijtc-1372	464	5	,	,	PUNCT
ijtc-1372	464	6	908	908	NUM
ijtc-1372	464	7	.	.	PUNCT
ijtc-1372	465	1	https://doi.org/10.3390/su13020908	https://doi.org/10.3390/su13020908	X
ijtc-1372	466	1	studenmund	studenmund	NOUN
ijtc-1372	466	2	,	,	PUNCT
ijtc-1372	466	3	a.	a.	NOUN
ijtc-1372	466	4	h.	h.	PROPN
ijtc-1372	466	5	(	(	PUNCT
ijtc-1372	466	6	2017	2017	NUM
ijtc-1372	466	7	)	)	PUNCT
ijtc-1372	466	8	.	.	PUNCT
ijtc-1372	467	1	using	use	VERB
ijtc-1372	467	2	econometrics	econometric	NOUN
ijtc-1372	467	3	:	:	PUNCT
ijtc-1372	467	4	a	a	DET
ijtc-1372	467	5	practical	practical	ADJ
ijtc-1372	467	6	guide	guide	NOUN
ijtc-1372	467	7	(	(	PUNCT
ijtc-1372	467	8	7th	7th	ADJ
ijtc-1372	467	9	ed	ed	NOUN
ijtc-1372	467	10	.	.	PUNCT
ijtc-1372	467	11	)	)	PUNCT
ijtc-1372	467	12	.	.	PUNCT
ijtc-1372	468	1	pearson	pearson	PROPN
ijtc-1372	468	2	.	.	PUNCT
ijtc-1372	469	1	sudiartama	sudiartama	PROPN
ijtc-1372	469	2	,	,	PUNCT
ijtc-1372	469	3	i.	i.	PROPN
ijtc-1372	469	4	w.	w.	PROPN
ijtc-1372	469	5	a.	a.	PROPN
ijtc-1372	469	6	,	,	PUNCT
ijtc-1372	469	7	sudana	sudana	PROPN
ijtc-1372	469	8	,	,	PUNCT
ijtc-1372	469	9	i.	i.	PROPN
ijtc-1372	469	10	p.	p.	PROPN
ijtc-1372	469	11	,	,	PUNCT
ijtc-1372	469	12	budiasih	budiasih	PROPN
ijtc-1372	469	13	,	,	PUNCT
ijtc-1372	469	14	i.	i.	PROPN
ijtc-1372	469	15	g.	g.	PROPN
ijtc-1372	469	16	a.	a.	PROPN
ijtc-1372	469	17	n.	n.	PROPN
ijtc-1372	469	18	,	,	PUNCT
ijtc-1372	469	19	&	&	CCONJ
ijtc-1372	469	20	sisdyani	sisdyani	PROPN
ijtc-1372	469	21	,	,	PUNCT
ijtc-1372	469	22	e.	e.	PROPN
ijtc-1372	469	23	a.	a.	PROPN
ijtc-1372	469	24	(	(	PUNCT
ijtc-1372	469	25	2022	2022	NUM
ijtc-1372	469	26	)	)	PUNCT
ijtc-1372	469	27	.	.	PUNCT
ijtc-1372	470	1	sustainability	sustainability	NOUN
ijtc-1372	470	2	report	report	PROPN
ijtc-1372	470	3	sebagai	sebagai	PROPN
ijtc-1372	470	4	dasar	dasar	VERB
ijtc-1372	470	5	pengambilan	pengambilan	PROPN
ijtc-1372	470	6	keputusan	keputusan	PROPN
ijtc-1372	470	7	investasi	investasi	PROPN
ijtc-1372	470	8	:	:	PUNCT
ijtc-1372	470	9	multiple	multiple	ADJ
ijtc-1372	470	10	case	case	NOUN
ijtc-1372	470	11	study	study	NOUN
ijtc-1372	470	12	.	.	PUNCT
ijtc-1372	471	1	e	e	X
ijtc-1372	471	2	-	-	ADJ
ijtc-1372	471	3	jurnal	jurnal	ADJ
ijtc-1372	471	4	akuntansi	akuntansi	NOUN
ijtc-1372	471	5	;	;	PUNCT
ijtc-1372	471	6	vol	vol	NOUN
ijtc-1372	471	7	32	32	NUM
ijtc-1372	471	8	no	no	DET
ijtc-1372	471	9	7	7	NUM
ijtc-1372	471	10	(	(	PUNCT
ijtc-1372	471	11	2022)do	2022)do	NOUN
ijtc-1372	471	12	10.24843	10.24843	NUM
ijtc-1372	471	13	/	/	SYM
ijtc-1372	471	14	eja.2022.v32.i07.p03	eja.2022.v32.i07.p03	NOUN
ijtc-1372	471	15	.	.	PUNCT
ijtc-1372	472	1	https://ojs.unud.ac.id/index.php/akuntansi/article/view/85907	https://ojs.unud.ac.id/index.php/akuntansi/article/view/85907	PROPN
ijtc-1372	472	2	szustak	szustak	PROPN
ijtc-1372	472	3	,	,	PUNCT
ijtc-1372	472	4	g.	g.	PROPN
ijtc-1372	472	5	,	,	PUNCT
ijtc-1372	472	6	&	&	CCONJ
ijtc-1372	472	7	szewczyk	szewczyk	PROPN
ijtc-1372	472	8	,	,	PUNCT
ijtc-1372	472	9	ł	ł	PROPN
ijtc-1372	472	10	.	.	PROPN
ijtc-1372	472	11	(	(	PUNCT
ijtc-1372	472	12	2020	2020	NUM
ijtc-1372	472	13	)	)	PUNCT
ijtc-1372	472	14	.	.	PUNCT
ijtc-1372	473	1	public	public	ADJ
ijtc-1372	473	2	trust	trust	PROPN
ijtc-1372	473	3	–	–	PUNCT
ijtc-1372	473	4	a	a	DET
ijtc-1372	473	5	bank	bank	NOUN
ijtc-1372	473	6	’s	’s	PART
ijtc-1372	473	7	non	non	ADJ
ijtc-1372	473	8	-	-	ADJ
ijtc-1372	473	9	financial	financial	ADJ
ijtc-1372	473	10	capital	capital	NOUN
ijtc-1372	473	11	.	.	PUNCT
ijtc-1372	474	1	argumenta	argumenta	PROPN
ijtc-1372	474	2	oeconomica	oeconomica	PROPN
ijtc-1372	474	3	cracoviensia	cracoviensia	PROPN
ijtc-1372	474	4	,	,	PUNCT
ijtc-1372	474	5	2(23	2(23	NOUN
ijtc-1372	474	6	)	)	PUNCT
ijtc-1372	474	7	,	,	PUNCT
ijtc-1372	474	8	81–103	81–103	X
ijtc-1372	474	9	.	.	PUNCT
ijtc-1372	475	1	https://doi.org/10.15678/aoc.2020.2305	https://doi.org/10.15678/aoc.2020.2305	VERB
ijtc-1372	475	2	the	the	DET
ijtc-1372	475	3	prakarsa	prakarsa	PROPN
ijtc-1372	475	4	.	.	PUNCT
ijtc-1372	476	1	(	(	PUNCT
ijtc-1372	476	2	2021	2021	NUM
ijtc-1372	476	3	)	)	PUNCT
ijtc-1372	476	4	.	.	PUNCT
ijtc-1372	477	1	bank	bank	PROPN
ijtc-1372	477	2	nasional	nasional	PROPN
ijtc-1372	477	3	indonesia	indonesia	PROPN
ijtc-1372	477	4	belum	belum	PROPN
ijtc-1372	477	5	beralih	beralih	PROPN
ijtc-1372	477	6	ke	ke	PROPN
ijtc-1372	477	7	pendanaan	pendanaan	PROPN
ijtc-1372	477	8	industri	industri	PROPN
ijtc-1372	477	9	berkelanjutan	berkelanjutan	PROPN
ijtc-1372	477	10	.	.	PUNCT
ijtc-1372	478	1	https://theprakarsa.org/bank-nasional-indonesia-belum-beralih-ke-pendanaan-industriberkelanjutan/	https://theprakarsa.org/bank-nasional-indonesia-belum-beralih-ke-pendanaan-industriberkelanjutan/	PROPN
ijtc-1372	478	2	triyani	triyani	PROPN
ijtc-1372	478	3	,	,	PUNCT
ijtc-1372	478	4	a.	a.	PROPN
ijtc-1372	478	5	,	,	PUNCT
ijtc-1372	478	6	setyahuni	setyahuni	PROPN
ijtc-1372	478	7	,	,	PUNCT
ijtc-1372	478	8	s.	s.	PROPN
ijtc-1372	478	9	w.	w.	PROPN
ijtc-1372	478	10	,	,	PUNCT
ijtc-1372	478	11	&	&	CCONJ
ijtc-1372	478	12	kiryanto	kiryanto	PROPN
ijtc-1372	478	13	,	,	PUNCT
ijtc-1372	478	14	k.	k.	PROPN
ijtc-1372	478	15	(	(	PUNCT
ijtc-1372	478	16	2020	2020	NUM
ijtc-1372	478	17	)	)	PUNCT
ijtc-1372	478	18	.	.	PUNCT
ijtc-1372	479	1	the	the	DET
ijtc-1372	479	2	effect	effect	NOUN
ijtc-1372	479	3	of	of	ADP
ijtc-1372	479	4	environmental	environmental	ADJ
ijtc-1372	479	5	,	,	PUNCT
ijtc-1372	479	6	social	social	ADJ
ijtc-1372	479	7	and	and	CCONJ
ijtc-1372	479	8	governance	governance	NOUN
ijtc-1372	479	9	(	(	PUNCT
ijtc-1372	479	10	esg	esg	NOUN
ijtc-1372	479	11	)	)	PUNCT
ijtc-1372	479	12	disclosure	disclosure	NOUN
ijtc-1372	479	13	on	on	ADP
ijtc-1372	479	14	firm	firm	ADJ
ijtc-1372	479	15	performance	performance	NOUN
ijtc-1372	479	16	:	:	PUNCT
ijtc-1372	479	17	the	the	DET
ijtc-1372	479	18	role	role	NOUN
ijtc-1372	479	19	of	of	ADP
ijtc-1372	479	20	ceo	ceo	NOUN
ijtc-1372	479	21	tenure	tenure	NOUN
ijtc-1372	479	22	.	.	PUNCT
ijtc-1372	480	1	jurnal	jurnal	PROPN
ijtc-1372	480	2	reviu	reviu	PROPN
ijtc-1372	480	3	akuntansi	akuntansi	PROPN
ijtc-1372	480	4	dan	dan	PROPN
ijtc-1372	480	5	keuangan	keuangan	PROPN
ijtc-1372	480	6	,	,	PUNCT
ijtc-1372	480	7	10(2	10(2	NUM
ijtc-1372	480	8	)	)	PUNCT
ijtc-1372	480	9	,	,	PUNCT
ijtc-1372	480	10	261	261	NUM
ijtc-1372	480	11	.	.	PUNCT
ijtc-1372	480	12	https://doi.org/10.22219/jrak.v10i2.11820	https://doi.org/10.22219/jrak.v10i2.11820	NOUN
ijtc-1372	480	13	westergren	westergren	PROPN
ijtc-1372	480	14	,	,	PUNCT
ijtc-1372	480	15	e.	e.	PROPN
ijtc-1372	480	16	,	,	PUNCT
ijtc-1372	480	17	&	&	CCONJ
ijtc-1372	480	18	hasselgren	hasselgren	PROPN
ijtc-1372	480	19	,	,	PUNCT
ijtc-1372	480	20	l.	l.	PROPN
ijtc-1372	480	21	(	(	PUNCT
ijtc-1372	480	22	2020	2020	NUM
ijtc-1372	480	23	)	)	PUNCT
ijtc-1372	480	24	.	.	PUNCT
ijtc-1372	481	1	does	do	AUX
ijtc-1372	481	2	stakeholder	stakeholder	NOUN
ijtc-1372	481	3	pressure	pressure	NOUN
ijtc-1372	481	4	affect	affect	VERB
ijtc-1372	481	5	the	the	DET
ijtc-1372	481	6	quality	quality	NOUN
ijtc-1372	481	7	of	of	ADP
ijtc-1372	481	8	the	the	DET
ijtc-1372	481	9	sustainability	sustainability	NOUN
ijtc-1372	481	10	report	report	NOUN
ijtc-1372	481	11	?	?	PUNCT
ijtc-1372	482	1	https://www.diva-portal.org/smash/get/diva2:1441876/fulltext01.pdf	https://www.diva-portal.org/smash/get/diva2:1441876/fulltext01.pdf	PROPN
ijtc-1372	482	2	widianingsih	widianingsih	PROPN
ijtc-1372	482	3	,	,	PUNCT
ijtc-1372	482	4	l.	l.	PROPN
ijtc-1372	482	5	p.	p.	PROPN
ijtc-1372	482	6	,	,	PUNCT
ijtc-1372	482	7	kohardinata	kohardinata	PROPN
ijtc-1372	482	8	,	,	PUNCT
ijtc-1372	482	9	c.	c.	PROPN
ijtc-1372	482	10	,	,	PUNCT
ijtc-1372	482	11	&	&	CCONJ
ijtc-1372	482	12	vlaviorine	vlaviorine	PROPN
ijtc-1372	482	13	,	,	PUNCT
ijtc-1372	482	14	e.	e.	PROPN
ijtc-1372	482	15	(	(	PUNCT
ijtc-1372	482	16	2024	2024	NUM
ijtc-1372	482	17	)	)	PUNCT
ijtc-1372	482	18	.	.	PUNCT
ijtc-1372	483	1	renewable	renewable	ADJ
ijtc-1372	483	2	energy	energy	NOUN
ijtc-1372	483	3	consumption	consumption	NOUN
ijtc-1372	483	4	,	,	PUNCT
ijtc-1372	483	5	esg	esg	NOUN
ijtc-1372	483	6	reporting	reporting	NOUN
ijtc-1372	483	7	,	,	PUNCT
ijtc-1372	483	8	and	and	CCONJ
ijtc-1372	483	9	fixed	fix	VERB
ijtc-1372	483	10	asset	asset	NOUN
ijtc-1372	483	11	turnover	turnover	NOUN
ijtc-1372	483	12	:	:	PUNCT
ijtc-1372	483	13	does	do	AUX
ijtc-1372	483	14	it	it	PRON
ijtc-1372	483	15	work	work	VERB
ijtc-1372	483	16	in	in	ADP
ijtc-1372	483	17	asia	asia	PROPN
ijtc-1372	483	18	?	?	PUNCT
ijtc-1372	484	1	international	international	ADJ
ijtc-1372	484	2	journal	journal	PROPN
ijtc-1372	484	3	of	of	ADP
ijtc-1372	484	4	energy	energy	NOUN
ijtc-1372	484	5	economics	economic	NOUN
ijtc-1372	484	6	and	and	CCONJ
ijtc-1372	484	7	policy	policy	NOUN
ijtc-1372	484	8	,	,	PUNCT
ijtc-1372	484	9	14(1	14(1	NUM
ijtc-1372	484	10	)	)	PUNCT
ijtc-1372	484	11	,	,	PUNCT
ijtc-1372	484	12	552–558	552–558	NUM
ijtc-1372	484	13	.	.	PUNCT
ijtc-1372	485	1	https://doi.org/10.32479/ijeep.15325	https://doi.org/10.32479/ijeep.15325	PROPN
ijtc-1372	485	2	wijaya	wijaya	PROPN
ijtc-1372	485	3	,	,	PUNCT
ijtc-1372	485	4	a.	a.	PROPN
ijtc-1372	485	5	h.	h.	PROPN
ijtc-1372	485	6	z.	z.	PROPN
ijtc-1372	485	7	,	,	PUNCT
ijtc-1372	485	8	ismail	ismail	PROPN
ijtc-1372	485	9	,	,	PUNCT
ijtc-1372	485	10	m.	m.	NOUN
ijtc-1372	485	11	,	,	PUNCT
ijtc-1372	485	12	&	&	CCONJ
ijtc-1372	485	13	santosa	santosa	PROPN
ijtc-1372	485	14	,	,	PUNCT
ijtc-1372	485	15	d.	d.	PROPN
ijtc-1372	485	16	b.	b.	PROPN
ijtc-1372	485	17	(	(	PUNCT
ijtc-1372	485	18	2023	2023	NUM
ijtc-1372	485	19	)	)	PUNCT
ijtc-1372	485	20	.	.	PUNCT
ijtc-1372	486	1	the	the	DET
ijtc-1372	486	2	role	role	NOUN
ijtc-1372	486	3	of	of	ADP
ijtc-1372	486	4	the	the	DET
ijtc-1372	486	5	central	central	ADJ
ijtc-1372	486	6	bank	bank	NOUN
ijtc-1372	486	7	on	on	ADP
ijtc-1372	486	8	economic	economic	ADJ
ijtc-1372	486	9	growth	growth	NOUN
ijtc-1372	486	10	(	(	PUNCT
ijtc-1372	486	11	study	study	NOUN
ijtc-1372	486	12	case	case	NOUN
ijtc-1372	486	13	:	:	PUNCT
ijtc-1372	486	14	indonesia	indonesia	PROPN
ijtc-1372	486	15	)	)	PUNCT
ijtc-1372	486	16	.	.	PUNCT
ijtc-1372	487	1	international	international	ADJ
ijtc-1372	487	2	journal	journal	PROPN
ijtc-1372	487	3	of	of	ADP
ijtc-1372	487	4	accounting	accounting	PROPN
ijtc-1372	487	5	&	&	CCONJ
ijtc-1372	487	6	finance	finance	PROPN
ijtc-1372	487	7	in	in	ADP
ijtc-1372	487	8	asia	asia	PROPN
ijtc-1372	487	9	pasific	pasific	PROPN
ijtc-1372	487	10	,	,	PUNCT
ijtc-1372	487	11	6(1	6(1	NUM
ijtc-1372	487	12	)	)	PUNCT
ijtc-1372	487	13	.	.	PUNCT
ijtc-1372	488	1	https://doi.org/10.32535/ijafap.v6i1.2134	https://doi.org/10.32535/ijafap.v6i1.2134	PROPN
ijtc-1372	488	2	xie	xie	PROPN
ijtc-1372	488	3	,	,	PUNCT
ijtc-1372	488	4	j.	j.	PROPN
ijtc-1372	488	5	,	,	PUNCT
ijtc-1372	488	6	tanaka	tanaka	PROPN
ijtc-1372	488	7	,	,	PUNCT
ijtc-1372	488	8	y.	y.	PROPN
ijtc-1372	488	9	,	,	PUNCT
ijtc-1372	488	10	keeley	keeley	PROPN
ijtc-1372	488	11	,	,	PUNCT
ijtc-1372	488	12	a.	a.	PROPN
ijtc-1372	488	13	r.	r.	PROPN
ijtc-1372	488	14	,	,	PUNCT
ijtc-1372	488	15	fujii	fujii	PROPN
ijtc-1372	488	16	,	,	PUNCT
ijtc-1372	488	17	h.	h.	PROPN
ijtc-1372	488	18	,	,	PUNCT
ijtc-1372	488	19	&	&	CCONJ
ijtc-1372	488	20	managi	managi	PROPN
ijtc-1372	488	21	,	,	PUNCT
ijtc-1372	488	22	s.	s.	PROPN
ijtc-1372	488	23	(	(	PUNCT
ijtc-1372	488	24	2023	2023	NUM
ijtc-1372	488	25	)	)	PUNCT
ijtc-1372	488	26	.	.	PUNCT
ijtc-1372	489	1	do	do	AUX
ijtc-1372	489	2	investors	investor	NOUN
ijtc-1372	489	3	incorporate	incorporate	VERB
ijtc-1372	489	4	financial	financial	ADJ
ijtc-1372	489	5	materiality	materiality	NOUN
ijtc-1372	489	6	?	?	PUNCT
ijtc-1372	490	1	remapping	remappe	VERB
ijtc-1372	490	2	the	the	DET
ijtc-1372	490	3	environmental	environmental	ADJ
ijtc-1372	490	4	information	information	NOUN
ijtc-1372	490	5	in	in	ADP
ijtc-1372	490	6	corporate	corporate	ADJ
ijtc-1372	490	7	sustainability	sustainability	NOUN
ijtc-1372	490	8	reporting	reporting	NOUN
ijtc-1372	490	9	.	.	PUNCT
ijtc-1372	491	1	corporate	corporate	ADJ
ijtc-1372	491	2	social	social	ADJ
ijtc-1372	491	3	responsibility	responsibility	NOUN
ijtc-1372	491	4	and	and	CCONJ
ijtc-1372	491	5	environmental	environmental	ADJ
ijtc-1372	491	6	management	management	NOUN
ijtc-1372	491	7	,	,	PUNCT
ijtc-1372	491	8	30(6	30(6	NUM
ijtc-1372	491	9	)	)	PUNCT
ijtc-1372	491	10	,	,	PUNCT
ijtc-1372	491	11	2924–2952	2924–2952	NUM
ijtc-1372	491	12	.	.	PUNCT
ijtc-1372	492	1	https://doi.org/10.1002/csr.2524	https://doi.org/10.1002/csr.2524	PROPN
ijtc-1372	492	2	xu	xu	PROPN
ijtc-1372	492	3	,	,	PUNCT
ijtc-1372	492	4	w.	w.	PROPN
ijtc-1372	492	5	,	,	PUNCT
ijtc-1372	492	6	li	li	PROPN
ijtc-1372	492	7	,	,	PUNCT
ijtc-1372	492	8	m.	m.	NOUN
ijtc-1372	492	9	,	,	PUNCT
ijtc-1372	492	10	&	&	CCONJ
ijtc-1372	492	11	xu	xu	PROPN
ijtc-1372	492	12	,	,	PUNCT
ijtc-1372	492	13	s.	s.	PROPN
ijtc-1372	492	14	(	(	PUNCT
ijtc-1372	492	15	2023	2023	NUM
ijtc-1372	492	16	)	)	PUNCT
ijtc-1372	492	17	.	.	PUNCT
ijtc-1372	493	1	unveiling	unveil	VERB
ijtc-1372	493	2	the	the	DET
ijtc-1372	493	3	“	"	PUNCT
ijtc-1372	493	4	veil	veil	NOUN
ijtc-1372	493	5	”	"	PUNCT
ijtc-1372	493	6	of	of	ADP
ijtc-1372	493	7	information	information	NOUN
ijtc-1372	493	8	disclosure	disclosure	NOUN
ijtc-1372	493	9	:	:	PUNCT
ijtc-1372	493	10	sustainability	sustainability	NOUN
ijtc-1372	493	11	reporting	report	VERB
ijtc-1372	493	12	“	"	PUNCT
ijtc-1372	493	13	greenwashing	greenwashing	NOUN
ijtc-1372	493	14	”	"	PUNCT
ijtc-1372	493	15	and	and	CCONJ
ijtc-1372	493	16	“	"	PUNCT
ijtc-1372	493	17	shared	shared	ADJ
ijtc-1372	493	18	value	value	NOUN
ijtc-1372	493	19	.	.	PUNCT
ijtc-1372	493	20	”	"	PUNCT
ijtc-1372	494	1	plos	plos	PROPN
ijtc-1372	494	2	one	one	NUM
ijtc-1372	494	3	,	,	PUNCT
ijtc-1372	494	4	18(1	18(1	NUM
ijtc-1372	494	5	)	)	PUNCT
ijtc-1372	494	6	,	,	PUNCT
ijtc-1372	494	7	e0279904	e0279904	PROPN
ijtc-1372	494	8	.	.	PUNCT
ijtc-1372	495	1	https://doi.org/10.1371/journal.pone.0279904	https://doi.org/10.1371/journal.pone.0279904	PROPN
ijtc-1372	495	2	yosua	yosua	PROPN
ijtc-1372	495	3	,	,	PUNCT
ijtc-1372	495	4	a.	a.	PROPN
ijtc-1372	495	5	,	,	PUNCT
ijtc-1372	495	6	&	&	CCONJ
ijtc-1372	495	7	tundjung	tundjung	PROPN
ijtc-1372	495	8	,	,	PUNCT
ijtc-1372	495	9	h.	h.	PROPN
ijtc-1372	495	10	(	(	PUNCT
ijtc-1372	495	11	2022	2022	NUM
ijtc-1372	495	12	)	)	PUNCT
ijtc-1372	495	13	.	.	PUNCT
ijtc-1372	496	1	pengaruh	pengaruh	PROPN
ijtc-1372	496	2	pemangku	pemangku	PROPN
ijtc-1372	496	3	kepentingan	kepentingan	PROPN
ijtc-1372	496	4	dan	dan	PROPN
ijtc-1372	496	5	pemegang	pemegang	PROPN
ijtc-1372	496	6	saham	saham	PROPN
ijtc-1372	496	7	terhadap	terhadap	PROPN
ijtc-1372	496	8	kualitas	kualitas	PROPN
ijtc-1372	496	9	laporan	laporan	PROPN
ijtc-1372	496	10	berkelanjutan	berkelanjutan	ADJ
ijtc-1372	496	11	.	.	PUNCT
ijtc-1372	497	1	jurnal	jurnal	ADJ
ijtc-1372	497	2	multiparadigma	multiparadigma	PROPN
ijtc-1372	497	3	akuntansi	akuntansi	PROPN
ijtc-1372	497	4	,	,	PUNCT
ijtc-1372	497	5	4(3	4(3	NUM
ijtc-1372	497	6	)	)	PUNCT
ijtc-1372	497	7	,	,	PUNCT
ijtc-1372	497	8	1312–1321	1312–1321	NUM
ijtc-1372	497	9	.	.	PUNCT
ijtc-1372	498	1	https://journal.untar.ac.id/index.php/jpa/article/view/19997	https://journal.untar.ac.id/index.php/jpa/article/view/19997	ADV
ijtc-1372	498	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ