id	sid	tid	token	lemma	pos
ijtc-1384	1	1	ilomata	ilomata	PROPN
ijtc-1384	1	2	international	international	ADJ
ijtc-1384	1	3	journal	journal	NOUN
ijtc-1384	1	4	of	of	ADP
ijtc-1384	1	5	tax	tax	PROPN
ijtc-1384	1	6	&	&	CCONJ
ijtc-1384	1	7	accounting	account	VERB
ijtc-1384	1	8	p	p	PROPN
ijtc-1384	1	9	-	-	PUNCT
ijtc-1384	1	10	issn	issn	NOUN
ijtc-1384	1	11	:	:	PUNCT
ijtc-1384	1	12	2714	2714	NUM
ijtc-1384	1	13	-	-	SYM
ijtc-1384	1	14	9838	9838	NUM
ijtc-1384	1	15	;	;	PUNCT
ijtc-1384	1	16	e	e	X
ijtc-1384	1	17	-	-	PUNCT
ijtc-1384	1	18	issn	issn	NOUN
ijtc-1384	1	19	:	:	PUNCT
ijtc-1384	1	20	2714	2714	NUM
ijtc-1384	1	21	-	-	SYM
ijtc-1384	1	22	9846	9846	NUM
ijtc-1384	1	23	volume	volume	NOUN
ijtc-1384	1	24	5	5	NUM
ijtc-1384	1	25	,	,	PUNCT
ijtc-1384	1	26	issue	issue	NOUN
ijtc-1384	1	27	3	3	NUM
ijtc-1384	1	28	,	,	PUNCT
ijtc-1384	1	29	july	july	PROPN
ijtc-1384	1	30	2024	2024	NUM
ijtc-1384	1	31	page	page	NOUN
ijtc-1384	1	32	no	no	INTJ
ijtc-1384	1	33	.	.	PUNCT
ijtc-1384	2	1	709	709	NUM
ijtc-1384	2	2	-	-	SYM
ijtc-1384	2	3	725	725	NUM
ijtc-1384	2	4	709	709	NUM
ijtc-1384	2	5	|	|	ADV
ijtc-1384	2	6	ilomata	ilomata	PROPN
ijtc-1384	2	7	international	international	ADJ
ijtc-1384	2	8	journal	journal	NOUN
ijtc-1384	2	9	of	of	ADP
ijtc-1384	2	10	tax	tax	PROPN
ijtc-1384	2	11	&	&	CCONJ
ijtc-1384	2	12	accounting	account	VERB
ijtc-1384	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	2	14	boosting	boost	VERB
ijtc-1384	2	15	corporate	corporate	ADJ
ijtc-1384	2	16	performance	performance	NOUN
ijtc-1384	2	17	:	:	PUNCT
ijtc-1384	2	18	green	green	ADJ
ijtc-1384	2	19	accounting	accounting	NOUN
ijtc-1384	2	20	and	and	CCONJ
ijtc-1384	2	21	audit	audit	NOUN
ijtc-1384	2	22	quality	quality	NOUN
ijtc-1384	2	23	synergy	synergy	NOUN
ijtc-1384	2	24	jhon	jhon	PROPN
ijtc-1384	2	25	dogor	dogor	PROPN
ijtc-1384	2	26	sabatya	sabatya	NOUN
ijtc-1384	2	27	tampubolon1,valentine	tampubolon1,valentine	PROPN
ijtc-1384	3	1	siagian2	siagian2	PROPN
ijtc-1384	3	2	,	,	PUNCT
ijtc-1384	3	3	jhon	jhon	PROPN
ijtc-1384	3	4	rinendy3	rinendy3	PROPN
ijtc-1384	3	5	123universitas	123universitas	PROPN
ijtc-1384	3	6	advent	advent	PROPN
ijtc-1384	3	7	indonesia	indonesia	PROPN
ijtc-1384	3	8	,	,	PUNCT
ijtc-1384	3	9	indonesia	indonesia	PROPN
ijtc-1384	3	10	correspondent	correspondent	NOUN
ijtc-1384	3	11	:	:	PUNCT
ijtc-1384	3	12	2132028@unai.edu1	2132028@unai.edu1	NUM
ijtc-1384	3	13	received	receive	VERB
ijtc-1384	3	14	:	:	PUNCT
ijtc-1384	3	15	june	june	PROPN
ijtc-1384	3	16	1	1	NUM
ijtc-1384	3	17	,	,	PUNCT
ijtc-1384	3	18	2024	2024	NUM
ijtc-1384	3	19	accepted	accept	VERB
ijtc-1384	3	20	:	:	PUNCT
ijtc-1384	3	21	july	july	PROPN
ijtc-1384	3	22	13	13	NUM
ijtc-1384	3	23	,	,	PUNCT
ijtc-1384	3	24	2024	2024	NUM
ijtc-1384	3	25	published	publish	VERB
ijtc-1384	3	26	:	:	PUNCT
ijtc-1384	3	27	july	july	PROPN
ijtc-1384	3	28	31	31	NUM
ijtc-1384	3	29	,	,	PUNCT
ijtc-1384	3	30	2024	2024	NUM
ijtc-1384	3	31	citation	citation	NOUN
ijtc-1384	3	32	:	:	PUNCT
ijtc-1384	3	33	tampubolon	tampubolon	PROPN
ijtc-1384	3	34	,	,	PUNCT
ijtc-1384	3	35	j	j	PROPN
ijtc-1384	3	36	,	,	PUNCT
ijtc-1384	3	37	d	d	PROPN
ijtc-1384	3	38	,	,	PUNCT
ijtc-1384	3	39	s.	s.	PROPN
ijtc-1384	3	40	,	,	PUNCT
ijtc-1384	3	41	siagian	siagian	PROPN
ijtc-1384	3	42	,	,	PUNCT
ijtc-1384	3	43	v.	v.	ADV
ijtc-1384	3	44	,	,	PUNCT
ijtc-1384	3	45	rinendy	rinendy	ADJ
ijtc-1384	3	46	,	,	PUNCT
ijtc-1384	3	47	j.	j.	PROPN
ijtc-1384	3	48	(	(	PUNCT
ijtc-1384	3	49	2024	2024	NUM
ijtc-1384	3	50	)	)	PUNCT
ijtc-1384	3	51	.	.	PUNCT
ijtc-1384	4	1	boosting	boost	VERB
ijtc-1384	4	2	corporate	corporate	ADJ
ijtc-1384	4	3	performance	performance	NOUN
ijtc-1384	4	4	:	:	PUNCT
ijtc-1384	4	5	green	green	ADJ
ijtc-1384	4	6	accounting	accounting	NOUN
ijtc-1384	4	7	and	and	CCONJ
ijtc-1384	4	8	audit	audit	NOUN
ijtc-1384	4	9	quality	quality	NOUN
ijtc-1384	4	10	synergy	synergy	NOUN
ijtc-1384	4	11	.	.	PUNCT
ijtc-1384	5	1	ilomata	ilomata	PROPN
ijtc-1384	5	2	international	international	ADJ
ijtc-1384	5	3	journal	journal	NOUN
ijtc-1384	5	4	of	of	ADP
ijtc-1384	5	5	tax	tax	NOUN
ijtc-1384	5	6	and	and	CCONJ
ijtc-1384	5	7	accounting	accounting	NOUN
ijtc-1384	5	8	,	,	PUNCT
ijtc-1384	5	9	5(3	5(3	NUM
ijtc-1384	5	10	)	)	PUNCT
ijtc-1384	5	11	,	,	PUNCT
ijtc-1384	5	12	709	709	NUM
ijtc-1384	5	13	-	-	SYM
ijtc-1384	5	14	725	725	NUM
ijtc-1384	5	15	.	.	PUNCT
ijtc-1384	6	1	https://doi.org/10.61194/ijtc.v5i3.1384	https://doi.org/10.61194/ijtc.v5i3.1384	PROPN
ijtc-1384	6	2	abstract	abstract	NOUN
ijtc-1384	6	3	:	:	PUNCT
ijtc-1384	6	4	this	this	DET
ijtc-1384	6	5	study	study	NOUN
ijtc-1384	6	6	aims	aim	VERB
ijtc-1384	6	7	to	to	PART
ijtc-1384	6	8	explore	explore	VERB
ijtc-1384	6	9	the	the	DET
ijtc-1384	6	10	impact	impact	NOUN
ijtc-1384	6	11	of	of	ADP
ijtc-1384	6	12	green	green	ADJ
ijtc-1384	6	13	accounting	accounting	NOUN
ijtc-1384	6	14	and	and	CCONJ
ijtc-1384	6	15	audit	audit	NOUN
ijtc-1384	6	16	quality	quality	NOUN
ijtc-1384	6	17	on	on	ADP
ijtc-1384	6	18	company	company	NOUN
ijtc-1384	6	19	performance	performance	NOUN
ijtc-1384	6	20	in	in	ADP
ijtc-1384	6	21	property	property	NOUN
ijtc-1384	6	22	and	and	CCONJ
ijtc-1384	6	23	real	real	ADJ
ijtc-1384	6	24	estate	estate	NOUN
ijtc-1384	6	25	companies	company	NOUN
ijtc-1384	6	26	listed	list	VERB
ijtc-1384	6	27	in	in	ADP
ijtc-1384	6	28	2021–2022	2021–2022	NOUN
ijtc-1384	6	29	.	.	PUNCT
ijtc-1384	7	1	this	this	DET
ijtc-1384	7	2	study	study	NOUN
ijtc-1384	7	3	used	use	VERB
ijtc-1384	7	4	the	the	DET
ijtc-1384	7	5	purposive	purposive	ADJ
ijtc-1384	7	6	sampling	sampling	NOUN
ijtc-1384	7	7	method	method	NOUN
ijtc-1384	7	8	,	,	PUNCT
ijtc-1384	7	9	observing	observe	VERB
ijtc-1384	7	10	138	138	NUM
ijtc-1384	7	11	observations	observation	NOUN
ijtc-1384	7	12	from	from	ADP
ijtc-1384	7	13	69	69	NUM
ijtc-1384	7	14	companies	company	NOUN
ijtc-1384	7	15	.	.	PUNCT
ijtc-1384	8	1	this	this	DET
ijtc-1384	8	2	study	study	NOUN
ijtc-1384	8	3	uses	use	VERB
ijtc-1384	8	4	91	91	NUM
ijtc-1384	8	5	gri	gri	NOUN
ijtc-1384	8	6	g4	g4	NOUN
ijtc-1384	8	7	framework	framework	NOUN
ijtc-1384	8	8	criteria	criterion	NOUN
ijtc-1384	8	9	statements	statement	NOUN
ijtc-1384	8	10	to	to	PART
ijtc-1384	8	11	assess	assess	VERB
ijtc-1384	8	12	the	the	DET
ijtc-1384	8	13	level	level	NOUN
ijtc-1384	8	14	of	of	ADP
ijtc-1384	8	15	green	green	ADJ
ijtc-1384	8	16	accounting	accounting	NOUN
ijtc-1384	8	17	disclosure	disclosure	NOUN
ijtc-1384	8	18	.	.	PUNCT
ijtc-1384	9	1	corporate	corporate	ADJ
ijtc-1384	9	2	performance	performance	NOUN
ijtc-1384	9	3	in	in	ADP
ijtc-1384	9	4	this	this	DET
ijtc-1384	9	5	study	study	NOUN
ijtc-1384	9	6	is	be	AUX
ijtc-1384	9	7	measured	measure	VERB
ijtc-1384	9	8	by	by	ADP
ijtc-1384	9	9	roa	roa	PROPN
ijtc-1384	9	10	,	,	PUNCT
ijtc-1384	9	11	roe	roe	PROPN
ijtc-1384	9	12	,	,	PUNCT
ijtc-1384	9	13	and	and	CCONJ
ijtc-1384	9	14	npm	npm	PROPN
ijtc-1384	9	15	.	.	PUNCT
ijtc-1384	10	1	the	the	DET
ijtc-1384	10	2	results	result	NOUN
ijtc-1384	10	3	of	of	ADP
ijtc-1384	10	4	this	this	DET
ijtc-1384	10	5	study	study	NOUN
ijtc-1384	10	6	,	,	PUNCT
ijtc-1384	10	7	based	base	VERB
ijtc-1384	10	8	on	on	ADP
ijtc-1384	10	9	statistical	statistical	ADJ
ijtc-1384	10	10	data	datum	NOUN
ijtc-1384	10	11	,	,	PUNCT
ijtc-1384	10	12	show	show	VERB
ijtc-1384	10	13	that	that	SCONJ
ijtc-1384	10	14	green	green	ADJ
ijtc-1384	10	15	accounting	accounting	NOUN
ijtc-1384	10	16	only	only	ADV
ijtc-1384	10	17	has	have	VERB
ijtc-1384	10	18	a	a	DET
ijtc-1384	10	19	significant	significant	ADJ
ijtc-1384	10	20	positive	positive	ADJ
ijtc-1384	10	21	effect	effect	NOUN
ijtc-1384	10	22	on	on	ADP
ijtc-1384	10	23	npm	npm	PROPN
ijtc-1384	10	24	.	.	PUNCT
ijtc-1384	11	1	the	the	DET
ijtc-1384	11	2	results	result	NOUN
ijtc-1384	11	3	of	of	ADP
ijtc-1384	11	4	the	the	DET
ijtc-1384	11	5	audit	audit	NOUN
ijtc-1384	11	6	quality	quality	NOUN
ijtc-1384	11	7	effect	effect	NOUN
ijtc-1384	11	8	on	on	ADP
ijtc-1384	11	9	roa	roa	PROPN
ijtc-1384	11	10	,	,	PUNCT
ijtc-1384	11	11	roe	roe	NOUN
ijtc-1384	11	12	,	,	PUNCT
ijtc-1384	11	13	and	and	CCONJ
ijtc-1384	11	14	npm	npm	PROPN
ijtc-1384	11	15	indicate	indicate	VERB
ijtc-1384	11	16	that	that	SCONJ
ijtc-1384	11	17	the	the	DET
ijtc-1384	11	18	effect	effect	NOUN
ijtc-1384	11	19	was	be	AUX
ijtc-1384	11	20	positive	positive	ADJ
ijtc-1384	11	21	and	and	CCONJ
ijtc-1384	11	22	insignificant	insignificant	ADJ
ijtc-1384	11	23	.	.	PUNCT
ijtc-1384	12	1	based	base	VERB
ijtc-1384	12	2	on	on	ADP
ijtc-1384	12	3	this	this	DET
ijtc-1384	12	4	study	study	NOUN
ijtc-1384	12	5	indicates	indicate	VERB
ijtc-1384	12	6	that	that	SCONJ
ijtc-1384	12	7	the	the	DET
ijtc-1384	12	8	effect	effect	NOUN
ijtc-1384	12	9	of	of	ADP
ijtc-1384	12	10	green	green	ADJ
ijtc-1384	12	11	accounting	accounting	NOUN
ijtc-1384	12	12	is	be	AUX
ijtc-1384	12	13	only	only	ADV
ijtc-1384	12	14	seen	see	VERB
ijtc-1384	12	15	in	in	ADP
ijtc-1384	12	16	npm	npm	PROPN
ijtc-1384	12	17	,	,	PUNCT
ijtc-1384	12	18	for	for	ADP
ijtc-1384	12	19	that	that	PRON
ijtc-1384	12	20	in	in	ADP
ijtc-1384	12	21	the	the	DET
ijtc-1384	12	22	future	future	NOUN
ijtc-1384	12	23	there	there	PRON
ijtc-1384	12	24	should	should	AUX
ijtc-1384	12	25	be	be	AUX
ijtc-1384	12	26	more	more	ADJ
ijtc-1384	12	27	companies	company	NOUN
ijtc-1384	12	28	that	that	PRON
ijtc-1384	12	29	voluntarily	voluntarily	ADV
ijtc-1384	12	30	make	make	VERB
ijtc-1384	12	31	corporate	corporate	ADJ
ijtc-1384	12	32	sustainability	sustainability	NOUN
ijtc-1384	12	33	reports	report	NOUN
ijtc-1384	12	34	.	.	PUNCT
ijtc-1384	13	1	keywords	keyword	NOUN
ijtc-1384	13	2	:	:	PUNCT
ijtc-1384	13	3	corporate	corporate	ADJ
ijtc-1384	13	4	performance	performance	NOUN
ijtc-1384	13	5	,	,	PUNCT
ijtc-1384	13	6	green	green	ADJ
ijtc-1384	13	7	accounting	accounting	NOUN
ijtc-1384	13	8	,	,	PUNCT
ijtc-1384	13	9	audit	audit	NOUN
ijtc-1384	13	10	quality	quality	NOUN
ijtc-1384	13	11	this	this	PRON
ijtc-1384	13	12	is	be	AUX
ijtc-1384	13	13	an	an	DET
ijtc-1384	13	14	open	open	ADJ
ijtc-1384	13	15	access	access	NOUN
ijtc-1384	13	16	article	article	NOUN
ijtc-1384	13	17	under	under	ADP
ijtc-1384	13	18	the	the	DET
ijtc-1384	13	19	cc	cc	NOUN
ijtc-1384	13	20	-	-	PUNCT
ijtc-1384	13	21	by	by	ADP
ijtc-1384	13	22	4.0	4.0	NUM
ijtc-1384	13	23	license	license	NOUN
ijtc-1384	13	24	.	.	PUNCT
ijtc-1384	14	1	introduction	introduction	NOUN
ijtc-1384	14	2	the	the	DET
ijtc-1384	14	3	changing	change	VERB
ijtc-1384	14	4	times	time	NOUN
ijtc-1384	14	5	have	have	VERB
ijtc-1384	14	6	a	a	DET
ijtc-1384	14	7	positive	positive	ADJ
ijtc-1384	14	8	impact	impact	NOUN
ijtc-1384	14	9	on	on	ADP
ijtc-1384	14	10	business	business	NOUN
ijtc-1384	14	11	development	development	NOUN
ijtc-1384	14	12	.	.	PUNCT
ijtc-1384	15	1	companies	company	NOUN
ijtc-1384	15	2	experience	experience	VERB
ijtc-1384	15	3	rapid	rapid	ADJ
ijtc-1384	15	4	growth	growth	NOUN
ijtc-1384	15	5	by	by	ADP
ijtc-1384	15	6	implementing	implement	VERB
ijtc-1384	15	7	a	a	DET
ijtc-1384	15	8	variety	variety	NOUN
ijtc-1384	15	9	of	of	ADP
ijtc-1384	15	10	diverse	diverse	ADJ
ijtc-1384	15	11	strategies	strategy	NOUN
ijtc-1384	15	12	,	,	PUNCT
ijtc-1384	15	13	with	with	ADP
ijtc-1384	15	14	the	the	DET
ijtc-1384	15	15	aim	aim	NOUN
ijtc-1384	15	16	of	of	ADP
ijtc-1384	15	17	surviving	survive	VERB
ijtc-1384	15	18	in	in	ADP
ijtc-1384	15	19	the	the	DET
ijtc-1384	15	20	long	long	ADJ
ijtc-1384	15	21	term	term	NOUN
ijtc-1384	15	22	.	.	PUNCT
ijtc-1384	16	1	companies	company	NOUN
ijtc-1384	16	2	operate	operate	VERB
ijtc-1384	16	3	a	a	DET
ijtc-1384	16	4	business	business	NOUN
ijtc-1384	16	5	with	with	ADP
ijtc-1384	16	6	a	a	DET
ijtc-1384	16	7	structured	structured	ADJ
ijtc-1384	16	8	plan	plan	NOUN
ijtc-1384	16	9	with	with	ADP
ijtc-1384	16	10	to	to	PART
ijtc-1384	16	11	achieve	achieve	VERB
ijtc-1384	16	12	goals	goal	NOUN
ijtc-1384	16	13	,	,	PUNCT
ijtc-1384	16	14	both	both	CCONJ
ijtc-1384	16	15	in	in	ADP
ijtc-1384	16	16	the	the	DET
ijtc-1384	16	17	short	short	ADJ
ijtc-1384	16	18	and	and	CCONJ
ijtc-1384	16	19	long	long	ADJ
ijtc-1384	16	20	term	term	NOUN
ijtc-1384	16	21	,	,	PUNCT
ijtc-1384	16	22	a	a	DET
ijtc-1384	16	23	sustained	sustained	ADJ
ijtc-1384	16	24	and	and	CCONJ
ijtc-1384	16	25	focused	focused	ADJ
ijtc-1384	16	26	effort	effort	NOUN
ijtc-1384	16	27	is	be	AUX
ijtc-1384	16	28	required	require	VERB
ijtc-1384	16	29	.	.	PUNCT
ijtc-1384	17	1	the	the	DET
ijtc-1384	17	2	company	company	NOUN
ijtc-1384	17	3	's	's	PART
ijtc-1384	17	4	ability	ability	NOUN
ijtc-1384	17	5	to	to	PART
ijtc-1384	17	6	achieve	achieve	VERB
ijtc-1384	17	7	its	its	PRON
ijtc-1384	17	8	set	set	ADJ
ijtc-1384	17	9	goals	goal	NOUN
ijtc-1384	17	10	is	be	AUX
ijtc-1384	17	11	known	know	VERB
ijtc-1384	17	12	as	as	ADP
ijtc-1384	17	13	company	company	NOUN
ijtc-1384	17	14	performance	performance	NOUN
ijtc-1384	17	15	(	(	PUNCT
ijtc-1384	17	16	shofwatun	shofwatun	PROPN
ijtc-1384	17	17	et	et	PROPN
ijtc-1384	17	18	al	al	PROPN
ijtc-1384	17	19	.	.	PROPN
ijtc-1384	17	20	,	,	PUNCT
ijtc-1384	17	21	2021	2021	NUM
ijtc-1384	17	22	)	)	PUNCT
ijtc-1384	17	23	.	.	PUNCT
ijtc-1384	18	1	efforts	effort	NOUN
ijtc-1384	18	2	to	to	PART
ijtc-1384	18	3	improve	improve	VERB
ijtc-1384	18	4	performance	performance	NOUN
ijtc-1384	18	5	must	must	AUX
ijtc-1384	18	6	be	be	AUX
ijtc-1384	18	7	carried	carry	VERB
ijtc-1384	18	8	out	out	ADP
ijtc-1384	18	9	effectively	effectively	ADV
ijtc-1384	18	10	and	and	CCONJ
ijtc-1384	18	11	efficiently	efficiently	ADV
ijtc-1384	18	12	on	on	ADP
ijtc-1384	18	13	a	a	DET
ijtc-1384	18	14	consistent	consistent	ADJ
ijtc-1384	18	15	basis	basis	NOUN
ijtc-1384	18	16	to	to	PART
ijtc-1384	18	17	achieve	achieve	VERB
ijtc-1384	18	18	company	company	NOUN
ijtc-1384	18	19	goals	goal	NOUN
ijtc-1384	18	20	,	,	PUNCT
ijtc-1384	18	21	along	along	ADP
ijtc-1384	18	22	with	with	ADP
ijtc-1384	18	23	achieving	achieve	VERB
ijtc-1384	18	24	revenue	revenue	NOUN
ijtc-1384	18	25	,	,	PUNCT
ijtc-1384	18	26	profitability	profitability	NOUN
ijtc-1384	18	27	and	and	CCONJ
ijtc-1384	18	28	growth	growth	NOUN
ijtc-1384	18	29	(	(	PUNCT
ijtc-1384	18	30	nanda	nanda	ADV
ijtc-1384	18	31	et	et	PROPN
ijtc-1384	18	32	al	al	PROPN
ijtc-1384	18	33	.	.	PROPN
ijtc-1384	18	34	,	,	PUNCT
ijtc-1384	18	35	2023	2023	NUM
ijtc-1384	18	36	)	)	PUNCT
ijtc-1384	18	37	.	.	PUNCT
ijtc-1384	19	1	in	in	ADP
ijtc-1384	19	2	other	other	ADJ
ijtc-1384	19	3	words	word	NOUN
ijtc-1384	19	4	,	,	PUNCT
ijtc-1384	19	5	company	company	NOUN
ijtc-1384	19	6	performance	performance	NOUN
ijtc-1384	19	7	is	be	AUX
ijtc-1384	19	8	the	the	DET
ijtc-1384	19	9	key	key	NOUN
ijtc-1384	19	10	to	to	ADP
ijtc-1384	19	11	achieving	achieve	VERB
ijtc-1384	19	12	goals	goal	NOUN
ijtc-1384	19	13	that	that	PRON
ijtc-1384	19	14	exceed	exceed	VERB
ijtc-1384	19	15	previous	previous	ADJ
ijtc-1384	19	16	expectations	expectation	NOUN
ijtc-1384	19	17	.	.	PUNCT
ijtc-1384	20	1	when	when	SCONJ
ijtc-1384	20	2	the	the	DET
ijtc-1384	20	3	company	company	NOUN
ijtc-1384	20	4	achieves	achieve	VERB
ijtc-1384	20	5	the	the	DET
ijtc-1384	20	6	desired	desire	VERB
ijtc-1384	20	7	success	success	NOUN
ijtc-1384	20	8	,	,	PUNCT
ijtc-1384	20	9	its	its	PRON
ijtc-1384	20	10	achievements	achievement	NOUN
ijtc-1384	20	11	will	will	AUX
ijtc-1384	20	12	be	be	AUX
ijtc-1384	20	13	clearly	clearly	ADV
ijtc-1384	20	14	reflected	reflect	VERB
ijtc-1384	20	15	in	in	ADP
ijtc-1384	20	16	its	its	PRON
ijtc-1384	20	17	financial	financial	ADJ
ijtc-1384	20	18	statements	statement	NOUN
ijtc-1384	20	19	.	.	PUNCT
ijtc-1384	21	1	financial	financial	ADJ
ijtc-1384	21	2	reports	report	NOUN
ijtc-1384	21	3	are	be	AUX
ijtc-1384	21	4	often	often	ADV
ijtc-1384	21	5	the	the	DET
ijtc-1384	21	6	main	main	ADJ
ijtc-1384	21	7	window	window	NOUN
ijtc-1384	21	8	for	for	SCONJ
ijtc-1384	21	9	stakeholders	stakeholder	NOUN
ijtc-1384	21	10	to	to	PART
ijtc-1384	21	11	see	see	VERB
ijtc-1384	21	12	the	the	DET
ijtc-1384	21	13	company	company	NOUN
ijtc-1384	21	14	's	's	PART
ijtc-1384	21	15	development	development	NOUN
ijtc-1384	21	16	systematically	systematically	ADV
ijtc-1384	21	17	and	and	CCONJ
ijtc-1384	21	18	in	in	ADP
ijtc-1384	21	19	detail	detail	NOUN
ijtc-1384	21	20	.	.	PUNCT
ijtc-1384	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	22	2	mailto:2132028@unai.edu	mailto:2132028@unai.edu	PROPN
ijtc-1384	22	3	https://doi.org/10.61194/ijtc.v5i3.1384	https://doi.org/10.61194/ijtc.v5i3.1384	PROPN
ijtc-1384	22	4	boosting	boost	VERB
ijtc-1384	22	5	corporate	corporate	ADJ
ijtc-1384	22	6	performance	performance	NOUN
ijtc-1384	22	7	:	:	PUNCT
ijtc-1384	22	8	green	green	ADJ
ijtc-1384	22	9	accounting	accounting	NOUN
ijtc-1384	22	10	and	and	CCONJ
ijtc-1384	22	11	audit	audit	NOUN
ijtc-1384	22	12	quality	quality	NOUN
ijtc-1384	22	13	synergy	synergy	NOUN
ijtc-1384	22	14	tampubolon	tampubolon	NOUN
ijtc-1384	22	15	,	,	PUNCT
ijtc-1384	22	16	siagian	siagian	ADJ
ijtc-1384	22	17	,	,	PUNCT
ijtc-1384	22	18	and	and	CCONJ
ijtc-1384	22	19	rinendy	rinendy	ADJ
ijtc-1384	22	20	710	710	NUM
ijtc-1384	22	21	|	|	NOUN
ijtc-1384	22	22	ilomata	ilomata	NOUN
ijtc-1384	22	23	international	international	ADJ
ijtc-1384	22	24	journal	journal	NOUN
ijtc-1384	22	25	of	of	ADP
ijtc-1384	22	26	tax	tax	PROPN
ijtc-1384	22	27	&	&	CCONJ
ijtc-1384	22	28	accounting	accounting	PROPN
ijtc-1384	22	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	23	1	every	every	DET
ijtc-1384	23	2	company	company	NOUN
ijtc-1384	23	3	has	have	VERB
ijtc-1384	23	4	its	its	PRON
ijtc-1384	23	5	own	own	ADJ
ijtc-1384	23	6	value	value	NOUN
ijtc-1384	23	7	in	in	ADP
ijtc-1384	23	8	the	the	DET
ijtc-1384	23	9	eyes	eye	NOUN
ijtc-1384	23	10	of	of	ADP
ijtc-1384	23	11	investors	investor	NOUN
ijtc-1384	23	12	(	(	PUNCT
ijtc-1384	23	13	mandjar	mandjar	PROPN
ijtc-1384	23	14	,	,	PUNCT
ijtc-1384	23	15	yustina	yustina	PROPN
ijtc-1384	23	16	triyani	triyani	PROPN
ijtc-1384	23	17	,	,	PUNCT
ijtc-1384	23	18	2019	2019	NUM
ijtc-1384	23	19	)	)	PUNCT
ijtc-1384	23	20	.	.	PUNCT
ijtc-1384	24	1	before	before	SCONJ
ijtc-1384	24	2	investors	investor	NOUN
ijtc-1384	24	3	make	make	VERB
ijtc-1384	24	4	an	an	DET
ijtc-1384	24	5	investment	investment	NOUN
ijtc-1384	24	6	,	,	PUNCT
ijtc-1384	24	7	they	they	PRON
ijtc-1384	24	8	generally	generally	ADV
ijtc-1384	24	9	evaluate	evaluate	VERB
ijtc-1384	24	10	the	the	DET
ijtc-1384	24	11	company	company	NOUN
ijtc-1384	24	12	's	's	PART
ijtc-1384	24	13	performance	performance	NOUN
ijtc-1384	24	14	through	through	ADP
ijtc-1384	24	15	published	publish	VERB
ijtc-1384	24	16	financial	financial	ADJ
ijtc-1384	24	17	statements	statement	NOUN
ijtc-1384	24	18	.	.	PUNCT
ijtc-1384	25	1	company	company	NOUN
ijtc-1384	25	2	performance	performance	NOUN
ijtc-1384	25	3	has	have	VERB
ijtc-1384	25	4	a	a	DET
ijtc-1384	25	5	major	major	ADJ
ijtc-1384	25	6	impact	impact	NOUN
ijtc-1384	25	7	on	on	ADP
ijtc-1384	25	8	the	the	DET
ijtc-1384	25	9	market	market	NOUN
ijtc-1384	25	10	's	's	PART
ijtc-1384	25	11	assessment	assessment	NOUN
ijtc-1384	25	12	of	of	ADP
ijtc-1384	25	13	the	the	DET
ijtc-1384	25	14	company	company	NOUN
ijtc-1384	25	15	.	.	PUNCT
ijtc-1384	26	1	a	a	DET
ijtc-1384	26	2	company	company	NOUN
ijtc-1384	26	3	's	's	PART
ijtc-1384	26	4	financial	financial	ADJ
ijtc-1384	26	5	condition	condition	NOUN
ijtc-1384	26	6	is	be	AUX
ijtc-1384	26	7	clearly	clearly	ADV
ijtc-1384	26	8	reflected	reflect	VERB
ijtc-1384	26	9	in	in	ADP
ijtc-1384	26	10	its	its	PRON
ijtc-1384	26	11	performance	performance	NOUN
ijtc-1384	26	12	,	,	PUNCT
ijtc-1384	26	13	as	as	SCONJ
ijtc-1384	26	14	the	the	DET
ijtc-1384	26	15	two	two	NUM
ijtc-1384	26	16	are	be	AUX
ijtc-1384	26	17	strongly	strongly	ADV
ijtc-1384	26	18	linked	link	VERB
ijtc-1384	26	19	.	.	PUNCT
ijtc-1384	27	1	in	in	ADP
ijtc-1384	27	2	addition	addition	NOUN
ijtc-1384	27	3	,	,	PUNCT
ijtc-1384	27	4	a	a	DET
ijtc-1384	27	5	company	company	NOUN
ijtc-1384	27	6	's	's	PART
ijtc-1384	27	7	performance	performance	NOUN
ijtc-1384	27	8	also	also	ADV
ijtc-1384	27	9	depends	depend	VERB
ijtc-1384	27	10	on	on	ADP
ijtc-1384	27	11	the	the	DET
ijtc-1384	27	12	amount	amount	NOUN
ijtc-1384	27	13	of	of	ADP
ijtc-1384	27	14	assets	asset	NOUN
ijtc-1384	27	15	it	it	PRON
ijtc-1384	27	16	owns	own	VERB
ijtc-1384	27	17	,	,	PUNCT
ijtc-1384	27	18	as	as	SCONJ
ijtc-1384	27	19	assets	asset	NOUN
ijtc-1384	27	20	make	make	VERB
ijtc-1384	27	21	an	an	DET
ijtc-1384	27	22	important	important	ADJ
ijtc-1384	27	23	economic	economic	ADJ
ijtc-1384	27	24	contribution	contribution	NOUN
ijtc-1384	27	25	to	to	ADP
ijtc-1384	27	26	the	the	DET
ijtc-1384	27	27	company	company	NOUN
ijtc-1384	27	28	's	's	PART
ijtc-1384	27	29	operations	operation	NOUN
ijtc-1384	27	30	.	.	PUNCT
ijtc-1384	28	1	therefore	therefore	ADV
ijtc-1384	28	2	,	,	PUNCT
ijtc-1384	28	3	the	the	DET
ijtc-1384	28	4	reliability	reliability	NOUN
ijtc-1384	28	5	and	and	CCONJ
ijtc-1384	28	6	accuracy	accuracy	NOUN
ijtc-1384	28	7	of	of	ADP
ijtc-1384	28	8	financial	financial	ADJ
ijtc-1384	28	9	statements	statement	NOUN
ijtc-1384	28	10	are	be	AUX
ijtc-1384	28	11	crucial	crucial	ADJ
ijtc-1384	28	12	in	in	ADP
ijtc-1384	28	13	making	make	VERB
ijtc-1384	28	14	smart	smart	ADJ
ijtc-1384	28	15	decisions	decision	NOUN
ijtc-1384	28	16	in	in	ADP
ijtc-1384	28	17	the	the	DET
ijtc-1384	28	18	company	company	NOUN
ijtc-1384	28	19	.	.	PUNCT
ijtc-1384	29	1	fraud	fraud	NOUN
ijtc-1384	29	2	in	in	ADP
ijtc-1384	29	3	the	the	DET
ijtc-1384	29	4	financial	financial	ADJ
ijtc-1384	29	5	accounts	account	NOUN
ijtc-1384	29	6	can	can	AUX
ijtc-1384	29	7	damage	damage	VERB
ijtc-1384	29	8	the	the	DET
ijtc-1384	29	9	company	company	NOUN
ijtc-1384	29	10	's	's	PART
ijtc-1384	29	11	reputation	reputation	NOUN
ijtc-1384	29	12	and	and	CCONJ
ijtc-1384	29	13	negatively	negatively	ADV
ijtc-1384	29	14	impact	impact	VERB
ijtc-1384	29	15	both	both	CCONJ
ijtc-1384	29	16	domestic	domestic	ADJ
ijtc-1384	29	17	and	and	CCONJ
ijtc-1384	29	18	international	international	ADJ
ijtc-1384	29	19	investors	investor	NOUN
ijtc-1384	29	20	.	.	PUNCT
ijtc-1384	30	1	underperforming	underperform	VERB
ijtc-1384	30	2	investments	investment	NOUN
ijtc-1384	30	3	can	can	AUX
ijtc-1384	30	4	significantly	significantly	ADV
ijtc-1384	30	5	impede	impede	VERB
ijtc-1384	30	6	economic	economic	ADJ
ijtc-1384	30	7	progress	progress	NOUN
ijtc-1384	30	8	and	and	CCONJ
ijtc-1384	30	9	foster	foster	VERB
ijtc-1384	30	10	a	a	DET
ijtc-1384	30	11	sense	sense	NOUN
ijtc-1384	30	12	of	of	ADP
ijtc-1384	30	13	mistrust	mistrust	NOUN
ijtc-1384	30	14	among	among	ADP
ijtc-1384	30	15	all	all	DET
ijtc-1384	30	16	stakeholders	stakeholder	NOUN
ijtc-1384	30	17	.	.	PUNCT
ijtc-1384	31	1	the	the	DET
ijtc-1384	31	2	financial	financial	ADJ
ijtc-1384	31	3	accounts	account	NOUN
ijtc-1384	31	4	demonstrate	demonstrate	VERB
ijtc-1384	31	5	an	an	DET
ijtc-1384	31	6	organization	organization	NOUN
ijtc-1384	31	7	's	's	PART
ijtc-1384	31	8	success	success	NOUN
ijtc-1384	31	9	following	follow	VERB
ijtc-1384	31	10	a	a	DET
ijtc-1384	31	11	sequence	sequence	NOUN
ijtc-1384	31	12	of	of	ADP
ijtc-1384	31	13	operational	operational	ADJ
ijtc-1384	31	14	endeavors	endeavor	NOUN
ijtc-1384	31	15	.	.	PUNCT
ijtc-1384	32	1	one	one	NUM
ijtc-1384	32	2	instance	instance	NOUN
ijtc-1384	32	3	of	of	ADP
ijtc-1384	32	4	financial	financial	ADJ
ijtc-1384	32	5	statement	statement	NOUN
ijtc-1384	32	6	manipulation	manipulation	NOUN
ijtc-1384	32	7	in	in	ADP
ijtc-1384	32	8	property	property	NOUN
ijtc-1384	32	9	and	and	CCONJ
ijtc-1384	32	10	real	real	ADJ
ijtc-1384	32	11	estate	estate	NOUN
ijtc-1384	32	12	companies	company	NOUN
ijtc-1384	32	13	,	,	PUNCT
ijtc-1384	32	14	specifically	specifically	ADV
ijtc-1384	32	15	pt	pt	PROPN
ijtc-1384	32	16	hanson	hanson	PROPN
ijtc-1384	32	17	international	international	PROPN
ijtc-1384	32	18	tbk	tbk	PROPN
ijtc-1384	32	19	,	,	PUNCT
ijtc-1384	32	20	has	have	AUX
ijtc-1384	32	21	been	be	AUX
ijtc-1384	32	22	documented	document	VERB
ijtc-1384	32	23	.	.	PUNCT
ijtc-1384	33	1	quoted	quote	VERB
ijtc-1384	33	2	from	from	ADP
ijtc-1384	33	3	sandria	sandria	NOUN
ijtc-1384	33	4	(	(	PUNCT
ijtc-1384	33	5	2021	2021	NUM
ijtc-1384	33	6	)	)	PUNCT
ijtc-1384	33	7	,	,	PUNCT
ijtc-1384	33	8	the	the	DET
ijtc-1384	33	9	managing	manage	VERB
ijtc-1384	33	10	director	director	NOUN
ijtc-1384	33	11	of	of	ADP
ijtc-1384	33	12	hanson	hanson	PROPN
ijtc-1384	33	13	international	international	PROPN
ijtc-1384	33	14	was	be	AUX
ijtc-1384	33	15	fined	fine	VERB
ijtc-1384	33	16	idr	idr	PROPN
ijtc-1384	33	17	5	5	NUM
ijtc-1384	33	18	billion	billion	NUM
ijtc-1384	33	19	for	for	ADP
ijtc-1384	33	20	violating	violate	VERB
ijtc-1384	33	21	capital	capital	NOUN
ijtc-1384	33	22	market	market	NOUN
ijtc-1384	33	23	regulations	regulation	NOUN
ijtc-1384	33	24	.	.	PUNCT
ijtc-1384	34	1	these	these	DET
ijtc-1384	34	2	violations	violation	NOUN
ijtc-1384	34	3	include	include	VERB
ijtc-1384	34	4	early	early	ADJ
ijtc-1384	34	5	revenue	revenue	NOUN
ijtc-1384	34	6	recognition	recognition	NOUN
ijtc-1384	34	7	and	and	CCONJ
ijtc-1384	34	8	neglect	neglect	NOUN
ijtc-1384	34	9	of	of	ADP
ijtc-1384	34	10	the	the	DET
ijtc-1384	34	11	presentation	presentation	NOUN
ijtc-1384	34	12	of	of	ADP
ijtc-1384	34	13	the	the	DET
ijtc-1384	34	14	sale	sale	NOUN
ijtc-1384	34	15	and	and	CCONJ
ijtc-1384	34	16	purchase	purchase	NOUN
ijtc-1384	34	17	agreement	agreement	NOUN
ijtc-1384	34	18	in	in	ADP
ijtc-1384	34	19	myrx	myrx	PROPN
ijtc-1384	34	20	's	's	PART
ijtc-1384	34	21	2016	2016	NUM
ijtc-1384	34	22	financial	financial	ADJ
ijtc-1384	34	23	statements	statement	NOUN
ijtc-1384	34	24	.	.	PUNCT
ijtc-1384	35	1	ojk	ojk	NOUN
ijtc-1384	35	2	identified	identify	VERB
ijtc-1384	35	3	several	several	ADJ
ijtc-1384	35	4	legal	legal	ADJ
ijtc-1384	35	5	violations	violation	NOUN
ijtc-1384	35	6	,	,	PUNCT
ijtc-1384	35	7	particularly	particularly	ADV
ijtc-1384	35	8	the	the	DET
ijtc-1384	35	9	use	use	NOUN
ijtc-1384	35	10	of	of	ADP
ijtc-1384	35	11	the	the	DET
ijtc-1384	35	12	full	full	ADJ
ijtc-1384	35	13	accrual	accrual	ADJ
ijtc-1384	35	14	method	method	NOUN
ijtc-1384	35	15	for	for	ADP
ijtc-1384	35	16	revenue	revenue	NOUN
ijtc-1384	35	17	recognition	recognition	NOUN
ijtc-1384	35	18	in	in	ADP
ijtc-1384	35	19	the	the	DET
ijtc-1384	35	20	sale	sale	NOUN
ijtc-1384	35	21	of	of	ADP
ijtc-1384	35	22	ready	ready	ADJ
ijtc-1384	35	23	-	-	PUNCT
ijtc-1384	35	24	to	to	PART
ijtc-1384	35	25	-	-	PUNCT
ijtc-1384	35	26	build	build	VERB
ijtc-1384	35	27	lots	lot	NOUN
ijtc-1384	35	28	with	with	ADP
ijtc-1384	35	29	a	a	DET
ijtc-1384	35	30	gross	gross	ADJ
ijtc-1384	35	31	value	value	NOUN
ijtc-1384	35	32	of	of	ADP
ijtc-1384	35	33	rp	rp	NOUN
ijtc-1384	35	34	732	732	NUM
ijtc-1384	35	35	billion	billion	NUM
ijtc-1384	35	36	.	.	PUNCT
ijtc-1384	36	1	this	this	DET
ijtc-1384	36	2	action	action	NOUN
ijtc-1384	36	3	resulted	result	VERB
ijtc-1384	36	4	in	in	ADP
ijtc-1384	36	5	the	the	DET
ijtc-1384	36	6	december	december	PROPN
ijtc-1384	36	7	2016	2016	NUM
ijtc-1384	36	8	financial	financial	ADJ
ijtc-1384	36	9	statements	statement	NOUN
ijtc-1384	36	10	being	be	AUX
ijtc-1384	36	11	overstated	overstate	VERB
ijtc-1384	36	12	by	by	ADP
ijtc-1384	36	13	rp	rp	NOUN
ijtc-1384	36	14	613	613	NUM
ijtc-1384	36	15	billion	billion	NUM
ijtc-1384	36	16	.	.	PUNCT
ijtc-1384	37	1	the	the	DET
ijtc-1384	37	2	reporting	reporting	NOUN
ijtc-1384	37	3	errors	error	NOUN
ijtc-1384	37	4	raise	raise	VERB
ijtc-1384	37	5	serious	serious	ADJ
ijtc-1384	37	6	questions	question	NOUN
ijtc-1384	37	7	about	about	ADP
ijtc-1384	37	8	the	the	DET
ijtc-1384	37	9	integrity	integrity	NOUN
ijtc-1384	37	10	and	and	CCONJ
ijtc-1384	37	11	reliability	reliability	NOUN
ijtc-1384	37	12	of	of	ADP
ijtc-1384	37	13	the	the	DET
ijtc-1384	37	14	company	company	NOUN
ijtc-1384	37	15	's	's	PART
ijtc-1384	37	16	accounting	accounting	NOUN
ijtc-1384	37	17	practices	practice	NOUN
ijtc-1384	37	18	.	.	PUNCT
ijtc-1384	38	1	financial	financial	ADJ
ijtc-1384	38	2	statements	statement	NOUN
ijtc-1384	38	3	are	be	AUX
ijtc-1384	38	4	a	a	DET
ijtc-1384	38	5	formal	formal	ADJ
ijtc-1384	38	6	document	document	NOUN
ijtc-1384	38	7	that	that	PRON
ijtc-1384	38	8	describes	describe	VERB
ijtc-1384	38	9	the	the	DET
ijtc-1384	38	10	financial	financial	ADJ
ijtc-1384	38	11	performance	performance	NOUN
ijtc-1384	38	12	of	of	ADP
ijtc-1384	38	13	a	a	DET
ijtc-1384	38	14	company	company	NOUN
ijtc-1384	38	15	as	as	ADP
ijtc-1384	38	16	a	a	DET
ijtc-1384	38	17	means	means	NOUN
ijtc-1384	38	18	of	of	ADP
ijtc-1384	38	19	official	official	ADJ
ijtc-1384	38	20	communication	communication	NOUN
ijtc-1384	38	21	between	between	ADP
ijtc-1384	38	22	company	company	NOUN
ijtc-1384	38	23	management	management	NOUN
ijtc-1384	38	24	and	and	CCONJ
ijtc-1384	38	25	investors	investor	NOUN
ijtc-1384	38	26	(	(	PUNCT
ijtc-1384	38	27	mirza	mirza	PROPN
ijtc-1384	38	28	et	et	PROPN
ijtc-1384	38	29	al	al	PROPN
ijtc-1384	38	30	.	.	PROPN
ijtc-1384	38	31	,	,	PUNCT
ijtc-1384	38	32	2010	2010	NUM
ijtc-1384	38	33	;	;	PUNCT
ijtc-1384	38	34	hasanaj	hasanaj	NOUN
ijtc-1384	38	35	&	&	CCONJ
ijtc-1384	38	36	kuqi	kuqi	PROPN
ijtc-1384	38	37	,	,	PUNCT
ijtc-1384	38	38	2019	2019	NUM
ijtc-1384	38	39	)	)	PUNCT
ijtc-1384	38	40	.	.	PUNCT
ijtc-1384	39	1	the	the	DET
ijtc-1384	39	2	main	main	ADJ
ijtc-1384	39	3	purpose	purpose	NOUN
ijtc-1384	39	4	of	of	ADP
ijtc-1384	39	5	preparing	prepare	VERB
ijtc-1384	39	6	financial	financial	ADJ
ijtc-1384	39	7	statements	statement	NOUN
ijtc-1384	39	8	is	be	AUX
ijtc-1384	39	9	to	to	PART
ijtc-1384	39	10	present	present	VERB
ijtc-1384	39	11	detailed	detailed	ADJ
ijtc-1384	39	12	information	information	NOUN
ijtc-1384	39	13	about	about	ADP
ijtc-1384	39	14	the	the	DET
ijtc-1384	39	15	financial	financial	ADJ
ijtc-1384	39	16	condition	condition	NOUN
ijtc-1384	39	17	,	,	PUNCT
ijtc-1384	39	18	operational	operational	ADJ
ijtc-1384	39	19	performance	performance	NOUN
ijtc-1384	39	20	,	,	PUNCT
ijtc-1384	39	21	and	and	CCONJ
ijtc-1384	39	22	cash	cash	NOUN
ijtc-1384	39	23	flow	flow	NOUN
ijtc-1384	39	24	of	of	ADP
ijtc-1384	39	25	an	an	DET
ijtc-1384	39	26	entity	entity	NOUN
ijtc-1384	39	27	during	during	ADP
ijtc-1384	39	28	a	a	DET
ijtc-1384	39	29	certain	certain	ADJ
ijtc-1384	39	30	period	period	NOUN
ijtc-1384	39	31	.	.	PUNCT
ijtc-1384	40	1	the	the	DET
ijtc-1384	40	2	hope	hope	NOUN
ijtc-1384	40	3	is	be	AUX
ijtc-1384	40	4	that	that	SCONJ
ijtc-1384	40	5	the	the	DET
ijtc-1384	40	6	information	information	NOUN
ijtc-1384	40	7	contained	contain	VERB
ijtc-1384	40	8	in	in	ADP
ijtc-1384	40	9	the	the	DET
ijtc-1384	40	10	financial	financial	ADJ
ijtc-1384	40	11	statements	statement	NOUN
ijtc-1384	40	12	can	can	AUX
ijtc-1384	40	13	provide	provide	VERB
ijtc-1384	40	14	significant	significant	ADJ
ijtc-1384	40	15	benefits	benefit	NOUN
ijtc-1384	40	16	to	to	ADP
ijtc-1384	40	17	stakeholders	stakeholder	NOUN
ijtc-1384	40	18	in	in	ADP
ijtc-1384	40	19	the	the	DET
ijtc-1384	40	20	context	context	NOUN
ijtc-1384	40	21	of	of	ADP
ijtc-1384	40	22	economic	economic	ADJ
ijtc-1384	40	23	decision	decision	NOUN
ijtc-1384	40	24	-	-	PUNCT
ijtc-1384	40	25	making	making	NOUN
ijtc-1384	40	26	.	.	PUNCT
ijtc-1384	41	1	the	the	DET
ijtc-1384	41	2	strategy	strategy	NOUN
ijtc-1384	41	3	to	to	PART
ijtc-1384	41	4	improve	improve	VERB
ijtc-1384	41	5	the	the	DET
ijtc-1384	41	6	company	company	NOUN
ijtc-1384	41	7	's	's	PART
ijtc-1384	41	8	financial	financial	ADJ
ijtc-1384	41	9	performance	performance	NOUN
ijtc-1384	41	10	during	during	ADP
ijtc-1384	41	11	periods	period	NOUN
ijtc-1384	41	12	of	of	ADP
ijtc-1384	41	13	economic	economic	ADJ
ijtc-1384	41	14	growth	growth	NOUN
ijtc-1384	41	15	is	be	AUX
ijtc-1384	41	16	to	to	PART
ijtc-1384	41	17	strive	strive	VERB
ijtc-1384	41	18	to	to	PART
ijtc-1384	41	19	maintain	maintain	VERB
ijtc-1384	41	20	competitiveness	competitiveness	NOUN
ijtc-1384	41	21	through	through	ADP
ijtc-1384	41	22	innovation	innovation	NOUN
ijtc-1384	41	23	in	in	ADP
ijtc-1384	41	24	work	work	NOUN
ijtc-1384	41	25	processes	process	NOUN
ijtc-1384	41	26	and	and	CCONJ
ijtc-1384	41	27	operations	operation	NOUN
ijtc-1384	41	28	.	.	PUNCT
ijtc-1384	42	1	thus	thus	ADV
ijtc-1384	42	2	,	,	PUNCT
ijtc-1384	42	3	the	the	DET
ijtc-1384	42	4	company	company	NOUN
ijtc-1384	42	5	can	can	AUX
ijtc-1384	42	6	optimize	optimize	VERB
ijtc-1384	42	7	asset	asset	NOUN
ijtc-1384	42	8	and	and	CCONJ
ijtc-1384	42	9	capital	capital	NOUN
ijtc-1384	42	10	management	management	NOUN
ijtc-1384	42	11	in	in	ADP
ijtc-1384	42	12	order	order	NOUN
ijtc-1384	42	13	to	to	PART
ijtc-1384	42	14	remain	remain	VERB
ijtc-1384	42	15	competitive	competitive	ADJ
ijtc-1384	42	16	in	in	ADP
ijtc-1384	42	17	the	the	DET
ijtc-1384	42	18	market	market	NOUN
ijtc-1384	42	19	and	and	CCONJ
ijtc-1384	42	20	achieve	achieve	VERB
ijtc-1384	42	21	optimal	optimal	ADJ
ijtc-1384	42	22	levels	level	NOUN
ijtc-1384	42	23	of	of	ADP
ijtc-1384	42	24	profitability	profitability	NOUN
ijtc-1384	42	25	(	(	PUNCT
ijtc-1384	42	26	rosha	rosha	NOUN
ijtc-1384	42	27	&	&	CCONJ
ijtc-1384	42	28	lace	lace	NOUN
ijtc-1384	42	29	,	,	PUNCT
ijtc-1384	42	30	2021	2021	NUM
ijtc-1384	42	31	)	)	PUNCT
ijtc-1384	42	32	.	.	PUNCT
ijtc-1384	43	1	by	by	ADP
ijtc-1384	43	2	adopting	adopt	VERB
ijtc-1384	43	3	innovations	innovation	NOUN
ijtc-1384	43	4	in	in	ADP
ijtc-1384	43	5	various	various	ADJ
ijtc-1384	43	6	operational	operational	ADJ
ijtc-1384	43	7	aspects	aspect	NOUN
ijtc-1384	43	8	,	,	PUNCT
ijtc-1384	43	9	the	the	DET
ijtc-1384	43	10	company	company	NOUN
ijtc-1384	43	11	can	can	AUX
ijtc-1384	43	12	improve	improve	VERB
ijtc-1384	43	13	asset	asset	NOUN
ijtc-1384	43	14	usage	usage	NOUN
ijtc-1384	43	15	efficiency	efficiency	NOUN
ijtc-1384	43	16	,	,	PUNCT
ijtc-1384	43	17	maximize	maximize	VERB
ijtc-1384	43	18	return	return	NOUN
ijtc-1384	43	19	on	on	ADP
ijtc-1384	43	20	equity	equity	NOUN
ijtc-1384	43	21	,	,	PUNCT
ijtc-1384	43	22	and	and	CCONJ
ijtc-1384	43	23	ensure	ensure	VERB
ijtc-1384	43	24	a	a	DET
ijtc-1384	43	25	healthy	healthy	ADJ
ijtc-1384	43	26	net	net	ADJ
ijtc-1384	43	27	profit	profit	NOUN
ijtc-1384	43	28	margin	margin	NOUN
ijtc-1384	43	29	,	,	PUNCT
ijtc-1384	43	30	which	which	PRON
ijtc-1384	43	31	will	will	AUX
ijtc-1384	43	32	have	have	VERB
ijtc-1384	43	33	a	a	DET
ijtc-1384	43	34	positive	positive	ADJ
ijtc-1384	43	35	effect	effect	NOUN
ijtc-1384	43	36	on	on	ADP
ijtc-1384	43	37	the	the	DET
ijtc-1384	43	38	company	company	NOUN
ijtc-1384	43	39	's	's	PART
ijtc-1384	43	40	overall	overall	ADJ
ijtc-1384	43	41	financial	financial	ADJ
ijtc-1384	43	42	performance	performance	NOUN
ijtc-1384	43	43	.	.	PUNCT
ijtc-1384	44	1	in	in	ADP
ijtc-1384	44	2	an	an	DET
ijtc-1384	44	3	effort	effort	NOUN
ijtc-1384	44	4	to	to	PART
ijtc-1384	44	5	maximize	maximize	VERB
ijtc-1384	44	6	the	the	DET
ijtc-1384	44	7	company	company	NOUN
ijtc-1384	44	8	's	's	PART
ijtc-1384	44	9	operational	operational	ADJ
ijtc-1384	44	10	results	result	NOUN
ijtc-1384	44	11	,	,	PUNCT
ijtc-1384	44	12	the	the	DET
ijtc-1384	44	13	continuous	continuous	ADJ
ijtc-1384	44	14	use	use	NOUN
ijtc-1384	44	15	of	of	ADP
ijtc-1384	44	16	resources	resource	NOUN
ijtc-1384	44	17	results	result	NOUN
ijtc-1384	44	18	in	in	ADP
ijtc-1384	44	19	negative	negative	ADJ
ijtc-1384	44	20	impacts	impact	NOUN
ijtc-1384	44	21	on	on	ADP
ijtc-1384	44	22	the	the	DET
ijtc-1384	44	23	surrounding	surround	VERB
ijtc-1384	44	24	environment	environment	NOUN
ijtc-1384	44	25	,	,	PUNCT
ijtc-1384	44	26	such	such	ADJ
ijtc-1384	44	27	as	as	ADP
ijtc-1384	44	28	air	air	NOUN
ijtc-1384	44	29	pollution	pollution	NOUN
ijtc-1384	44	30	,	,	PUNCT
ijtc-1384	44	31	water	water	NOUN
ijtc-1384	44	32	pollution	pollution	NOUN
ijtc-1384	44	33	,	,	PUNCT
ijtc-1384	44	34	or	or	CCONJ
ijtc-1384	44	35	land	land	NOUN
ijtc-1384	44	36	use	use	NOUN
ijtc-1384	44	37	restrictions	restriction	NOUN
ijtc-1384	44	38	and	and	CCONJ
ijtc-1384	44	39	limitations	limitation	NOUN
ijtc-1384	44	40	on	on	ADP
ijtc-1384	44	41	meeting	meet	VERB
ijtc-1384	44	42	human	human	ADJ
ijtc-1384	44	43	needs	need	NOUN
ijtc-1384	44	44	(	(	PUNCT
ijtc-1384	44	45	cahya	cahya	NOUN
ijtc-1384	44	46	,	,	PUNCT
ijtc-1384	44	47	2022	2022	NUM
ijtc-1384	44	48	)	)	PUNCT
ijtc-1384	44	49	.	.	PUNCT
ijtc-1384	45	1	modern	modern	ADJ
ijtc-1384	45	2	industries	industry	NOUN
ijtc-1384	45	3	are	be	AUX
ijtc-1384	45	4	required	require	VERB
ijtc-1384	45	5	to	to	PART
ijtc-1384	45	6	understand	understand	VERB
ijtc-1384	45	7	and	and	CCONJ
ijtc-1384	45	8	implement	implement	VERB
ijtc-1384	45	9	strategies	strategy	NOUN
ijtc-1384	45	10	so	so	SCONJ
ijtc-1384	45	11	that	that	SCONJ
ijtc-1384	45	12	companies	company	NOUN
ijtc-1384	45	13	do	do	AUX
ijtc-1384	45	14	not	not	PART
ijtc-1384	45	15	only	only	ADV
ijtc-1384	45	16	focus	focus	VERB
ijtc-1384	45	17	on	on	ADP
ijtc-1384	45	18	achieving	achieve	VERB
ijtc-1384	45	19	profits	profit	NOUN
ijtc-1384	45	20	but	but	CCONJ
ijtc-1384	45	21	also	also	ADV
ijtc-1384	45	22	have	have	VERB
ijtc-1384	45	23	concern	concern	NOUN
ijtc-1384	45	24	for	for	ADP
ijtc-1384	45	25	social	social	ADJ
ijtc-1384	45	26	and	and	CCONJ
ijtc-1384	45	27	environmental	environmental	ADJ
ijtc-1384	45	28	aspects	aspect	NOUN
ijtc-1384	45	29	,	,	PUNCT
ijtc-1384	45	30	considering	consider	VERB
ijtc-1384	45	31	them	they	PRON
ijtc-1384	45	32	an	an	DET
ijtc-1384	45	33	important	important	ADJ
ijtc-1384	45	34	element	element	NOUN
ijtc-1384	45	35	in	in	ADP
ijtc-1384	45	36	business	business	NOUN
ijtc-1384	45	37	sustainability	sustainability	NOUN
ijtc-1384	45	38	(	(	PUNCT
ijtc-1384	45	39	wiredu	wiredu	NOUN
ijtc-1384	45	40	et	et	NOUN
ijtc-1384	45	41	al	al	PROPN
ijtc-1384	45	42	.	.	PROPN
ijtc-1384	45	43	,	,	PUNCT
ijtc-1384	45	44	2023	2023	NUM
ijtc-1384	45	45	)	)	PUNCT
ijtc-1384	45	46	.	.	PUNCT
ijtc-1384	46	1	therefore	therefore	ADV
ijtc-1384	46	2	,	,	PUNCT
ijtc-1384	46	3	green	green	ADJ
ijtc-1384	46	4	accounting	accounting	NOUN
ijtc-1384	46	5	is	be	AUX
ijtc-1384	46	6	one	one	NUM
ijtc-1384	46	7	of	of	ADP
ijtc-1384	46	8	the	the	DET
ijtc-1384	46	9	answers	answer	NOUN
ijtc-1384	46	10	and	and	CCONJ
ijtc-1384	46	11	tools	tool	NOUN
ijtc-1384	46	12	for	for	ADP
ijtc-1384	46	13	industries	industry	NOUN
ijtc-1384	46	14	that	that	PRON
ijtc-1384	46	15	aim	aim	VERB
ijtc-1384	46	16	to	to	PART
ijtc-1384	46	17	preserve	preserve	VERB
ijtc-1384	46	18	the	the	DET
ijtc-1384	46	19	environment	environment	NOUN
ijtc-1384	46	20	so	so	SCONJ
ijtc-1384	46	21	that	that	SCONJ
ijtc-1384	46	22	the	the	DET
ijtc-1384	46	23	company	company	NOUN
ijtc-1384	46	24	's	's	PART
ijtc-1384	46	25	performance	performance	NOUN
ijtc-1384	46	26	remains	remain	VERB
ijtc-1384	46	27	attractive	attractive	ADJ
ijtc-1384	46	28	in	in	ADP
ijtc-1384	46	29	the	the	DET
ijtc-1384	46	30	eyes	eye	NOUN
ijtc-1384	46	31	of	of	ADP
ijtc-1384	46	32	investors	investor	NOUN
ijtc-1384	46	33	and	and	CCONJ
ijtc-1384	46	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	46	35	boosting	boost	VERB
ijtc-1384	46	36	corporate	corporate	ADJ
ijtc-1384	46	37	performance	performance	NOUN
ijtc-1384	46	38	:	:	PUNCT
ijtc-1384	46	39	green	green	ADJ
ijtc-1384	46	40	accounting	accounting	NOUN
ijtc-1384	46	41	and	and	CCONJ
ijtc-1384	46	42	audit	audit	NOUN
ijtc-1384	46	43	quality	quality	NOUN
ijtc-1384	46	44	synergy	synergy	NOUN
ijtc-1384	46	45	tampubolon	tampubolon	NOUN
ijtc-1384	46	46	,	,	PUNCT
ijtc-1384	46	47	siagian	siagian	ADJ
ijtc-1384	46	48	,	,	PUNCT
ijtc-1384	46	49	and	and	CCONJ
ijtc-1384	46	50	rinendy	rinendy	ADJ
ijtc-1384	46	51	711	711	NUM
ijtc-1384	46	52	|	|	NOUN
ijtc-1384	46	53	ilomata	ilomata	ADJ
ijtc-1384	46	54	international	international	ADJ
ijtc-1384	46	55	journal	journal	NOUN
ijtc-1384	46	56	of	of	ADP
ijtc-1384	46	57	tax	tax	PROPN
ijtc-1384	46	58	&	&	CCONJ
ijtc-1384	46	59	accounting	account	VERB
ijtc-1384	46	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	46	61	the	the	DET
ijtc-1384	46	62	public	public	ADJ
ijtc-1384	46	63	(	(	PUNCT
ijtc-1384	46	64	faranika	faranika	PROPN
ijtc-1384	46	65	&	&	CCONJ
ijtc-1384	46	66	illahi	illahi	PROPN
ijtc-1384	46	67	,	,	PUNCT
ijtc-1384	46	68	2023	2023	NUM
ijtc-1384	46	69	)	)	PUNCT
ijtc-1384	46	70	.	.	PUNCT
ijtc-1384	47	1	this	this	PRON
ijtc-1384	47	2	will	will	AUX
ijtc-1384	47	3	also	also	ADV
ijtc-1384	47	4	benefit	benefit	VERB
ijtc-1384	47	5	all	all	DET
ijtc-1384	47	6	parties	party	NOUN
ijtc-1384	47	7	involved	involve	VERB
ijtc-1384	47	8	,	,	PUNCT
ijtc-1384	47	9	including	include	VERB
ijtc-1384	47	10	employees	employee	NOUN
ijtc-1384	47	11	,	,	PUNCT
ijtc-1384	47	12	the	the	DET
ijtc-1384	47	13	general	general	ADJ
ijtc-1384	47	14	public	public	NOUN
ijtc-1384	47	15	,	,	PUNCT
ijtc-1384	47	16	and	and	CCONJ
ijtc-1384	47	17	the	the	DET
ijtc-1384	47	18	environment	environment	NOUN
ijtc-1384	47	19	,	,	PUNCT
ijtc-1384	47	20	by	by	ADP
ijtc-1384	47	21	reducing	reduce	VERB
ijtc-1384	47	22	health	health	NOUN
ijtc-1384	47	23	risks	risk	NOUN
ijtc-1384	47	24	in	in	ADP
ijtc-1384	47	25	everyday	everyday	ADJ
ijtc-1384	47	26	life	life	NOUN
ijtc-1384	47	27	(	(	PUNCT
ijtc-1384	47	28	kusumaningtias	kusumaningtias	PROPN
ijtc-1384	47	29	,	,	PUNCT
ijtc-1384	47	30	2013	2013	NUM
ijtc-1384	47	31	)	)	PUNCT
ijtc-1384	47	32	.	.	PUNCT
ijtc-1384	48	1	industries	industry	NOUN
ijtc-1384	48	2	need	need	VERB
ijtc-1384	48	3	to	to	PART
ijtc-1384	48	4	maintain	maintain	VERB
ijtc-1384	48	5	environmental	environmental	ADJ
ijtc-1384	48	6	sustainability	sustainability	NOUN
ijtc-1384	48	7	in	in	ADP
ijtc-1384	48	8	accordance	accordance	NOUN
ijtc-1384	48	9	with	with	ADP
ijtc-1384	48	10	applicable	applicable	ADJ
ijtc-1384	48	11	standards	standard	NOUN
ijtc-1384	48	12	.	.	PUNCT
ijtc-1384	49	1	this	this	PRON
ijtc-1384	49	2	entails	entail	VERB
ijtc-1384	49	3	not	not	PART
ijtc-1384	49	4	only	only	ADV
ijtc-1384	49	5	efficient	efficient	ADJ
ijtc-1384	49	6	waste	waste	NOUN
ijtc-1384	49	7	management	management	NOUN
ijtc-1384	49	8	,	,	PUNCT
ijtc-1384	49	9	but	but	CCONJ
ijtc-1384	49	10	,	,	PUNCT
ijtc-1384	49	11	more	more	ADV
ijtc-1384	49	12	importantly	importantly	ADV
ijtc-1384	49	13	,	,	PUNCT
ijtc-1384	49	14	meeting	meet	VERB
ijtc-1384	49	15	society	society	NOUN
ijtc-1384	49	16	's	's	PART
ijtc-1384	49	17	demands	demand	NOUN
ijtc-1384	49	18	so	so	SCONJ
ijtc-1384	49	19	that	that	SCONJ
ijtc-1384	49	20	the	the	DET
ijtc-1384	49	21	entire	entire	ADJ
ijtc-1384	49	22	production	production	NOUN
ijtc-1384	49	23	process	process	NOUN
ijtc-1384	49	24	,	,	PUNCT
ijtc-1384	49	25	from	from	ADP
ijtc-1384	49	26	the	the	DET
ijtc-1384	49	27	manufacture	manufacture	NOUN
ijtc-1384	49	28	of	of	ADP
ijtc-1384	49	29	raw	raw	ADJ
ijtc-1384	49	30	materials	material	NOUN
ijtc-1384	49	31	to	to	ADP
ijtc-1384	49	32	the	the	DET
ijtc-1384	49	33	disposal	disposal	NOUN
ijtc-1384	49	34	of	of	ADP
ijtc-1384	49	35	products	product	NOUN
ijtc-1384	49	36	after	after	ADP
ijtc-1384	49	37	consumption	consumption	NOUN
ijtc-1384	49	38	,	,	PUNCT
ijtc-1384	49	39	does	do	AUX
ijtc-1384	49	40	not	not	PART
ijtc-1384	49	41	cause	cause	VERB
ijtc-1384	49	42	environmental	environmental	ADJ
ijtc-1384	49	43	pollution	pollution	NOUN
ijtc-1384	49	44	.	.	PUNCT
ijtc-1384	50	1	rahman	rahman	PROPN
ijtc-1384	50	2	&	&	CCONJ
ijtc-1384	50	3	islam	islam	PROPN
ijtc-1384	50	4	(	(	PUNCT
ijtc-1384	50	5	2023	2023	NUM
ijtc-1384	50	6	)	)	PUNCT
ijtc-1384	50	7	.	.	PUNCT
ijtc-1384	51	1	companies	company	NOUN
ijtc-1384	51	2	involved	involve	VERB
ijtc-1384	51	3	in	in	ADP
ijtc-1384	51	4	the	the	DET
ijtc-1384	51	5	production	production	NOUN
ijtc-1384	51	6	process	process	NOUN
ijtc-1384	51	7	must	must	AUX
ijtc-1384	51	8	be	be	AUX
ijtc-1384	51	9	able	able	ADJ
ijtc-1384	51	10	to	to	PART
ijtc-1384	51	11	carry	carry	VERB
ijtc-1384	51	12	out	out	ADP
ijtc-1384	51	13	the	the	DET
ijtc-1384	51	14	concept	concept	NOUN
ijtc-1384	51	15	of	of	ADP
ijtc-1384	51	16	sustainable	sustainable	ADJ
ijtc-1384	51	17	and	and	CCONJ
ijtc-1384	51	18	environmentally	environmentally	ADV
ijtc-1384	51	19	friendly	friendly	ADJ
ijtc-1384	51	20	industries	industry	NOUN
ijtc-1384	51	21	in	in	ADP
ijtc-1384	51	22	an	an	DET
ijtc-1384	51	23	integrated	integrate	VERB
ijtc-1384	51	24	,	,	PUNCT
ijtc-1384	51	25	comprehensive	comprehensive	ADJ
ijtc-1384	51	26	,	,	PUNCT
ijtc-1384	51	27	and	and	CCONJ
ijtc-1384	51	28	effective	effective	ADJ
ijtc-1384	51	29	manner	manner	NOUN
ijtc-1384	51	30	(	(	PUNCT
ijtc-1384	51	31	yehezkiel	yehezkiel	NOUN
ijtc-1384	51	32	et	et	PROPN
ijtc-1384	51	33	al	al	PROPN
ijtc-1384	51	34	.	.	PROPN
ijtc-1384	51	35	,	,	PUNCT
ijtc-1384	51	36	2023	2023	NUM
ijtc-1384	51	37	)	)	PUNCT
ijtc-1384	51	38	.	.	PUNCT
ijtc-1384	52	1	improving	improve	VERB
ijtc-1384	52	2	environmental	environmental	ADJ
ijtc-1384	52	3	performance	performance	NOUN
ijtc-1384	52	4	is	be	AUX
ijtc-1384	52	5	a	a	DET
ijtc-1384	52	6	very	very	ADV
ijtc-1384	52	7	crucial	crucial	ADJ
ijtc-1384	52	8	aspect	aspect	NOUN
ijtc-1384	52	9	of	of	ADP
ijtc-1384	52	10	ensuring	ensure	VERB
ijtc-1384	52	11	the	the	DET
ijtc-1384	52	12	sustainability	sustainability	NOUN
ijtc-1384	52	13	of	of	ADP
ijtc-1384	52	14	natural	natural	ADJ
ijtc-1384	52	15	resources	resource	NOUN
ijtc-1384	52	16	and	and	CCONJ
ijtc-1384	52	17	maintaining	maintain	VERB
ijtc-1384	52	18	the	the	DET
ijtc-1384	52	19	balance	balance	NOUN
ijtc-1384	52	20	of	of	ADP
ijtc-1384	52	21	the	the	DET
ijtc-1384	52	22	ecosystem	ecosystem	NOUN
ijtc-1384	52	23	(	(	PUNCT
ijtc-1384	52	24	arsjah	arsjah	PROPN
ijtc-1384	52	25	et	et	PROPN
ijtc-1384	52	26	al	al	PROPN
ijtc-1384	52	27	.	.	PROPN
ijtc-1384	52	28	,	,	PUNCT
ijtc-1384	52	29	2023	2023	NUM
ijtc-1384	52	30	)	)	PUNCT
ijtc-1384	52	31	.	.	PUNCT
ijtc-1384	53	1	to	to	PART
ijtc-1384	53	2	achieve	achieve	VERB
ijtc-1384	53	3	company	company	NOUN
ijtc-1384	53	4	goals	goal	NOUN
ijtc-1384	53	5	and	and	CCONJ
ijtc-1384	53	6	targets	target	NOUN
ijtc-1384	53	7	,	,	PUNCT
ijtc-1384	53	8	effective	effective	ADJ
ijtc-1384	53	9	environmental	environmental	ADJ
ijtc-1384	53	10	management	management	NOUN
ijtc-1384	53	11	and	and	CCONJ
ijtc-1384	53	12	compliance	compliance	NOUN
ijtc-1384	53	13	with	with	ADP
ijtc-1384	53	14	applicable	applicable	ADJ
ijtc-1384	53	15	government	government	NOUN
ijtc-1384	53	16	regulations	regulation	NOUN
ijtc-1384	53	17	are	be	AUX
ijtc-1384	53	18	required	require	VERB
ijtc-1384	53	19	(	(	PUNCT
ijtc-1384	53	20	faranika	faranika	NOUN
ijtc-1384	53	21	&	&	CCONJ
ijtc-1384	53	22	illahi	illahi	PROPN
ijtc-1384	53	23	,	,	PUNCT
ijtc-1384	53	24	2023	2023	NUM
ijtc-1384	53	25	)	)	PUNCT
ijtc-1384	53	26	.	.	PUNCT
ijtc-1384	54	1	according	accord	VERB
ijtc-1384	54	2	to	to	ADP
ijtc-1384	54	3	rosilawati	rosilawati	PROPN
ijtc-1384	54	4	et	et	PROPN
ijtc-1384	54	5	al	al	PROPN
ijtc-1384	54	6	(	(	PUNCT
ijtc-1384	54	7	2021	2021	NUM
ijtc-1384	54	8	;	;	PUNCT
ijtc-1384	54	9	shashanka	shashanka	NOUN
ijtc-1384	54	10	,	,	PUNCT
ijtc-1384	54	11	(	(	PUNCT
ijtc-1384	54	12	2023	2023	NUM
ijtc-1384	54	13	)	)	PUNCT
ijtc-1384	54	14	green	green	ADJ
ijtc-1384	54	15	accounting	accounting	NOUN
ijtc-1384	54	16	is	be	AUX
ijtc-1384	54	17	an	an	DET
ijtc-1384	54	18	accounting	accounting	NOUN
ijtc-1384	54	19	method	method	NOUN
ijtc-1384	54	20	that	that	PRON
ijtc-1384	54	21	seeks	seek	VERB
ijtc-1384	54	22	to	to	PART
ijtc-1384	54	23	link	link	VERB
ijtc-1384	54	24	ecological	ecological	ADJ
ijtc-1384	54	25	financial	financial	ADJ
ijtc-1384	54	26	planning	planning	NOUN
ijtc-1384	54	27	with	with	ADP
ijtc-1384	54	28	the	the	DET
ijtc-1384	54	29	company	company	NOUN
ijtc-1384	54	30	's	's	PART
ijtc-1384	54	31	operational	operational	ADJ
ijtc-1384	54	32	funds	fund	NOUN
ijtc-1384	54	33	.	.	PUNCT
ijtc-1384	55	1	green	green	ADJ
ijtc-1384	55	2	accounting	accounting	NOUN
ijtc-1384	55	3	can	can	AUX
ijtc-1384	55	4	operate	operate	VERB
ijtc-1384	55	5	organically	organically	ADV
ijtc-1384	55	6	,	,	PUNCT
ijtc-1384	55	7	manage	manage	VERB
ijtc-1384	55	8	costs	cost	NOUN
ijtc-1384	55	9	,	,	PUNCT
ijtc-1384	55	10	and	and	CCONJ
ijtc-1384	55	11	allocate	allocate	ADJ
ijtc-1384	55	12	resources	resource	NOUN
ijtc-1384	55	13	into	into	ADP
ijtc-1384	55	14	innovations	innovation	NOUN
ijtc-1384	55	15	that	that	PRON
ijtc-1384	55	16	do	do	AUX
ijtc-1384	55	17	not	not	PART
ijtc-1384	55	18	harm	harm	VERB
ijtc-1384	55	19	the	the	DET
ijtc-1384	55	20	ecosystem	ecosystem	NOUN
ijtc-1384	55	21	,	,	PUNCT
ijtc-1384	55	22	and	and	CCONJ
ijtc-1384	55	23	advance	advance	VERB
ijtc-1384	55	24	the	the	DET
ijtc-1384	55	25	production	production	NOUN
ijtc-1384	55	26	cycle	cycle	NOUN
ijtc-1384	55	27	without	without	ADP
ijtc-1384	55	28	causing	cause	VERB
ijtc-1384	55	29	environmental	environmental	ADJ
ijtc-1384	55	30	damage	damage	NOUN
ijtc-1384	55	31	(	(	PUNCT
ijtc-1384	55	32	fadillah	fadillah	NOUN
ijtc-1384	55	33	et	et	PROPN
ijtc-1384	55	34	al	al	PROPN
ijtc-1384	55	35	.	.	PROPN
ijtc-1384	55	36	,	,	PUNCT
ijtc-1384	55	37	2023	2023	NUM
ijtc-1384	55	38	)	)	PUNCT
ijtc-1384	55	39	.	.	PUNCT
ijtc-1384	56	1	the	the	DET
ijtc-1384	56	2	implementation	implementation	NOUN
ijtc-1384	56	3	of	of	ADP
ijtc-1384	56	4	a	a	DET
ijtc-1384	56	5	green	green	ADJ
ijtc-1384	56	6	accounting	accounting	NOUN
ijtc-1384	56	7	program	program	NOUN
ijtc-1384	56	8	in	in	ADP
ijtc-1384	56	9	the	the	DET
ijtc-1384	56	10	company	company	NOUN
ijtc-1384	56	11	will	will	AUX
ijtc-1384	56	12	contribute	contribute	VERB
ijtc-1384	56	13	positively	positively	ADV
ijtc-1384	56	14	,	,	PUNCT
ijtc-1384	56	15	including	include	VERB
ijtc-1384	56	16	strengthening	strengthen	VERB
ijtc-1384	56	17	trust	trust	NOUN
ijtc-1384	56	18	when	when	SCONJ
ijtc-1384	56	19	carrying	carry	VERB
ijtc-1384	56	20	out	out	ADP
ijtc-1384	56	21	transactions	transaction	NOUN
ijtc-1384	56	22	to	to	PART
ijtc-1384	56	23	purchase	purchase	VERB
ijtc-1384	56	24	products	product	NOUN
ijtc-1384	56	25	or	or	CCONJ
ijtc-1384	56	26	services	service	NOUN
ijtc-1384	56	27	offered	offer	VERB
ijtc-1384	56	28	by	by	ADP
ijtc-1384	56	29	the	the	DET
ijtc-1384	56	30	company	company	NOUN
ijtc-1384	56	31	(	(	PUNCT
ijtc-1384	56	32	rizki	rizki	VERB
ijtc-1384	56	33	et	et	PROPN
ijtc-1384	56	34	al	al	PROPN
ijtc-1384	56	35	.	.	PROPN
ijtc-1384	56	36	,	,	PUNCT
ijtc-1384	56	37	2023	2023	NUM
ijtc-1384	56	38	)	)	PUNCT
ijtc-1384	56	39	.	.	PUNCT
ijtc-1384	57	1	the	the	DET
ijtc-1384	57	2	implementation	implementation	NOUN
ijtc-1384	57	3	of	of	ADP
ijtc-1384	57	4	green	green	ADJ
ijtc-1384	57	5	accounting	accounting	NOUN
ijtc-1384	57	6	has	have	VERB
ijtc-1384	57	7	a	a	DET
ijtc-1384	57	8	good	good	ADJ
ijtc-1384	57	9	impact	impact	NOUN
ijtc-1384	57	10	on	on	ADP
ijtc-1384	57	11	company	company	NOUN
ijtc-1384	57	12	performance	performance	NOUN
ijtc-1384	57	13	because	because	SCONJ
ijtc-1384	57	14	it	it	PRON
ijtc-1384	57	15	shows	show	VERB
ijtc-1384	57	16	the	the	DET
ijtc-1384	57	17	surrounding	surround	VERB
ijtc-1384	57	18	community	community	NOUN
ijtc-1384	57	19	that	that	SCONJ
ijtc-1384	57	20	the	the	DET
ijtc-1384	57	21	company	company	NOUN
ijtc-1384	57	22	cares	care	VERB
ijtc-1384	57	23	about	about	ADP
ijtc-1384	57	24	the	the	DET
ijtc-1384	57	25	environment	environment	NOUN
ijtc-1384	57	26	.	.	PUNCT
ijtc-1384	58	1	productivity	productivity	NOUN
ijtc-1384	58	2	in	in	ADP
ijtc-1384	58	3	carrying	carry	VERB
ijtc-1384	58	4	out	out	ADP
ijtc-1384	58	5	green	green	ADJ
ijtc-1384	58	6	accounting	accounting	NOUN
ijtc-1384	58	7	methods	method	NOUN
ijtc-1384	58	8	is	be	AUX
ijtc-1384	58	9	a	a	DET
ijtc-1384	58	10	long	long	ADJ
ijtc-1384	58	11	-	-	PUNCT
ijtc-1384	58	12	term	term	NOUN
ijtc-1384	58	13	investment	investment	NOUN
ijtc-1384	58	14	that	that	PRON
ijtc-1384	58	15	aims	aim	VERB
ijtc-1384	58	16	to	to	PART
ijtc-1384	58	17	produce	produce	VERB
ijtc-1384	58	18	good	good	ADJ
ijtc-1384	58	19	value	value	NOUN
ijtc-1384	58	20	for	for	ADP
ijtc-1384	58	21	authorized	authorize	VERB
ijtc-1384	58	22	parties	party	NOUN
ijtc-1384	58	23	and	and	CCONJ
ijtc-1384	58	24	stakeholders	stakeholder	NOUN
ijtc-1384	58	25	in	in	ADP
ijtc-1384	58	26	the	the	DET
ijtc-1384	58	27	company	company	NOUN
ijtc-1384	58	28	(	(	PUNCT
ijtc-1384	58	29	mardiana	mardiana	PROPN
ijtc-1384	58	30	&	&	CCONJ
ijtc-1384	58	31	wuryani	wuryani	PROPN
ijtc-1384	58	32	,	,	PUNCT
ijtc-1384	58	33	2019	2019	NUM
ijtc-1384	58	34	)	)	PUNCT
ijtc-1384	58	35	.	.	PUNCT
ijtc-1384	59	1	the	the	DET
ijtc-1384	59	2	results	result	NOUN
ijtc-1384	59	3	of	of	ADP
ijtc-1384	59	4	this	this	DET
ijtc-1384	59	5	study	study	NOUN
ijtc-1384	59	6	are	be	AUX
ijtc-1384	59	7	not	not	PART
ijtc-1384	59	8	in	in	ADP
ijtc-1384	59	9	line	line	NOUN
ijtc-1384	59	10	with	with	ADP
ijtc-1384	59	11	previous	previous	ADJ
ijtc-1384	59	12	researchers	researcher	NOUN
ijtc-1384	59	13	who	who	PRON
ijtc-1384	59	14	show	show	VERB
ijtc-1384	59	15	that	that	SCONJ
ijtc-1384	59	16	green	green	ADJ
ijtc-1384	59	17	accounting	accounting	NOUN
ijtc-1384	59	18	had	have	VERB
ijtc-1384	59	19	no	no	DET
ijtc-1384	59	20	positive	positive	ADJ
ijtc-1384	59	21	influence	influence	NOUN
ijtc-1384	59	22	on	on	ADP
ijtc-1384	59	23	company	company	NOUN
ijtc-1384	59	24	performance	performance	NOUN
ijtc-1384	59	25	(	(	PUNCT
ijtc-1384	59	26	pratiwi	pratiwi	NOUN
ijtc-1384	59	27	et	et	PROPN
ijtc-1384	59	28	al	al	PROPN
ijtc-1384	59	29	.	.	PROPN
ijtc-1384	59	30	,	,	PUNCT
ijtc-1384	59	31	2023	2023	NUM
ijtc-1384	59	32	)	)	PUNCT
ijtc-1384	59	33	.	.	PUNCT
ijtc-1384	60	1	this	this	PRON
ijtc-1384	60	2	is	be	AUX
ijtc-1384	60	3	what	what	PRON
ijtc-1384	60	4	encourages	encourage	VERB
ijtc-1384	60	5	the	the	DET
ijtc-1384	60	6	author	author	NOUN
ijtc-1384	60	7	to	to	PART
ijtc-1384	60	8	look	look	VERB
ijtc-1384	60	9	at	at	ADP
ijtc-1384	60	10	testing	test	VERB
ijtc-1384	60	11	more	more	ADV
ijtc-1384	60	12	deeply	deeply	ADV
ijtc-1384	60	13	with	with	ADP
ijtc-1384	60	14	the	the	DET
ijtc-1384	60	15	use	use	NOUN
ijtc-1384	60	16	of	of	ADP
ijtc-1384	60	17	samples	sample	NOUN
ijtc-1384	60	18	in	in	ADP
ijtc-1384	60	19	property	property	NOUN
ijtc-1384	60	20	and	and	CCONJ
ijtc-1384	60	21	real	real	ADJ
ijtc-1384	60	22	estate	estate	NOUN
ijtc-1384	60	23	sector	sector	NOUN
ijtc-1384	60	24	companies	company	NOUN
ijtc-1384	60	25	in	in	ADP
ijtc-1384	60	26	indonesia	indonesia	PROPN
ijtc-1384	60	27	.	.	PUNCT
ijtc-1384	61	1	information	information	NOUN
ijtc-1384	61	2	disclosing	disclose	VERB
ijtc-1384	61	3	the	the	DET
ijtc-1384	61	4	fact	fact	NOUN
ijtc-1384	61	5	that	that	SCONJ
ijtc-1384	61	6	the	the	DET
ijtc-1384	61	7	company	company	NOUN
ijtc-1384	61	8	has	have	AUX
ijtc-1384	61	9	implemented	implement	VERB
ijtc-1384	61	10	green	green	ADJ
ijtc-1384	61	11	accounting	accounting	NOUN
ijtc-1384	61	12	can	can	AUX
ijtc-1384	61	13	be	be	AUX
ijtc-1384	61	14	seen	see	VERB
ijtc-1384	61	15	from	from	ADP
ijtc-1384	61	16	the	the	DET
ijtc-1384	61	17	results	result	NOUN
ijtc-1384	61	18	of	of	ADP
ijtc-1384	61	19	financial	financial	ADJ
ijtc-1384	61	20	statements	statement	NOUN
ijtc-1384	61	21	and	and	CCONJ
ijtc-1384	61	22	sustainability	sustainability	NOUN
ijtc-1384	61	23	reports	report	NOUN
ijtc-1384	61	24	.	.	PUNCT
ijtc-1384	62	1	high	high	ADJ
ijtc-1384	62	2	trust	trust	NOUN
ijtc-1384	62	3	in	in	ADP
ijtc-1384	62	4	financial	financial	ADJ
ijtc-1384	62	5	statements	statement	NOUN
ijtc-1384	62	6	can	can	AUX
ijtc-1384	62	7	only	only	ADV
ijtc-1384	62	8	be	be	AUX
ijtc-1384	62	9	achieved	achieve	VERB
ijtc-1384	62	10	with	with	ADP
ijtc-1384	62	11	a	a	DET
ijtc-1384	62	12	quality	quality	NOUN
ijtc-1384	62	13	audit	audit	NOUN
ijtc-1384	62	14	.	.	PUNCT
ijtc-1384	63	1	in	in	ADP
ijtc-1384	63	2	every	every	DET
ijtc-1384	63	3	final	final	ADJ
ijtc-1384	63	4	result	result	NOUN
ijtc-1384	63	5	after	after	SCONJ
ijtc-1384	63	6	the	the	DET
ijtc-1384	63	7	audit	audit	NOUN
ijtc-1384	63	8	process	process	NOUN
ijtc-1384	63	9	is	be	AUX
ijtc-1384	63	10	carried	carry	VERB
ijtc-1384	63	11	out	out	ADP
ijtc-1384	63	12	,	,	PUNCT
ijtc-1384	63	13	the	the	DET
ijtc-1384	63	14	company	company	NOUN
ijtc-1384	63	15	's	's	PART
ijtc-1384	63	16	expectation	expectation	NOUN
ijtc-1384	63	17	of	of	ADP
ijtc-1384	63	18	the	the	DET
ijtc-1384	63	19	opinion	opinion	NOUN
ijtc-1384	63	20	given	give	VERB
ijtc-1384	63	21	by	by	ADP
ijtc-1384	63	22	the	the	DET
ijtc-1384	63	23	auditor	auditor	NOUN
ijtc-1384	63	24	is	be	AUX
ijtc-1384	63	25	a	a	DET
ijtc-1384	63	26	high	high	ADJ
ijtc-1384	63	27	quality	quality	NOUN
ijtc-1384	63	28	and	and	CCONJ
ijtc-1384	63	29	trustworthy	trustworthy	ADJ
ijtc-1384	63	30	opinion	opinion	NOUN
ijtc-1384	63	31	,	,	PUNCT
ijtc-1384	63	32	because	because	SCONJ
ijtc-1384	63	33	it	it	PRON
ijtc-1384	63	34	is	be	AUX
ijtc-1384	63	35	closely	closely	ADV
ijtc-1384	63	36	related	relate	VERB
ijtc-1384	63	37	to	to	ADP
ijtc-1384	63	38	helping	help	VERB
ijtc-1384	63	39	facilitate	facilitate	VERB
ijtc-1384	63	40	stakeholder	stakeholder	NOUN
ijtc-1384	63	41	decision	decision	NOUN
ijtc-1384	63	42	making	making	NOUN
ijtc-1384	63	43	(	(	PUNCT
ijtc-1384	63	44	mukrimaa	mukrimaa	NOUN
ijtc-1384	63	45	et	et	PROPN
ijtc-1384	63	46	al	al	PROPN
ijtc-1384	63	47	.	.	PROPN
ijtc-1384	63	48	,	,	PUNCT
ijtc-1384	63	49	2016	2016	NUM
ijtc-1384	63	50	)	)	PUNCT
ijtc-1384	63	51	.	.	PUNCT
ijtc-1384	64	1	assessment	assessment	NOUN
ijtc-1384	64	2	of	of	ADP
ijtc-1384	64	3	audit	audit	NOUN
ijtc-1384	64	4	quality	quality	NOUN
ijtc-1384	64	5	depends	depend	VERB
ijtc-1384	64	6	entirely	entirely	ADV
ijtc-1384	64	7	on	on	ADP
ijtc-1384	64	8	two	two	NUM
ijtc-1384	64	9	factors	factor	NOUN
ijtc-1384	64	10	,	,	PUNCT
ijtc-1384	64	11	namely	namely	ADV
ijtc-1384	64	12	independence	independence	NOUN
ijtc-1384	64	13	and	and	CCONJ
ijtc-1384	64	14	competence	competence	NOUN
ijtc-1384	64	15	in	in	ADP
ijtc-1384	64	16	helping	help	VERB
ijtc-1384	64	17	the	the	DET
ijtc-1384	64	18	integrity	integrity	NOUN
ijtc-1384	64	19	of	of	ADP
ijtc-1384	64	20	the	the	DET
ijtc-1384	64	21	financial	financial	ADJ
ijtc-1384	64	22	markets	market	NOUN
ijtc-1384	64	23	as	as	ADP
ijtc-1384	64	24	a	a	DET
ijtc-1384	64	25	whole	whole	ADJ
ijtc-1384	64	26	(	(	PUNCT
ijtc-1384	64	27	lona	lona	PROPN
ijtc-1384	64	28	&	&	CCONJ
ijtc-1384	64	29	pratiwi	pratiwi	NOUN
ijtc-1384	64	30	,	,	PUNCT
ijtc-1384	64	31	2023	2023	NUM
ijtc-1384	64	32	)	)	PUNCT
ijtc-1384	64	33	.	.	PUNCT
ijtc-1384	65	1	audit	audit	NOUN
ijtc-1384	65	2	quality	quality	NOUN
ijtc-1384	65	3	is	be	AUX
ijtc-1384	65	4	defined	define	VERB
ijtc-1384	65	5	as	as	ADP
ijtc-1384	65	6	attributes	attribute	NOUN
ijtc-1384	65	7	derived	derive	VERB
ijtc-1384	65	8	from	from	ADP
ijtc-1384	65	9	regulatory	regulatory	ADJ
ijtc-1384	65	10	requirements	requirement	NOUN
ijtc-1384	65	11	and	and	CCONJ
ijtc-1384	65	12	mutual	mutual	ADJ
ijtc-1384	65	13	benefits	benefit	NOUN
ijtc-1384	65	14	,	,	PUNCT
ijtc-1384	65	15	or	or	CCONJ
ijtc-1384	65	16	behaviors	behavior	NOUN
ijtc-1384	65	17	and	and	CCONJ
ijtc-1384	65	18	demonstrations	demonstration	NOUN
ijtc-1384	65	19	that	that	PRON
ijtc-1384	65	20	improve	improve	VERB
ijtc-1384	65	21	the	the	DET
ijtc-1384	65	22	efficiency	efficiency	NOUN
ijtc-1384	65	23	of	of	ADP
ijtc-1384	65	24	audit	audit	NOUN
ijtc-1384	65	25	work	work	NOUN
ijtc-1384	65	26	and	and	CCONJ
ijtc-1384	65	27	professional	professional	ADJ
ijtc-1384	65	28	attitudes	attitude	NOUN
ijtc-1384	65	29	(	(	PUNCT
ijtc-1384	65	30	arista	arista	PROPN
ijtc-1384	65	31	et	et	PROPN
ijtc-1384	65	32	al	al	PROPN
ijtc-1384	65	33	.	.	PROPN
ijtc-1384	65	34	,	,	PUNCT
ijtc-1384	65	35	2023	2023	NUM
ijtc-1384	65	36	)	)	PUNCT
ijtc-1384	65	37	.	.	PUNCT
ijtc-1384	66	1	in	in	ADP
ijtc-1384	66	2	other	other	ADJ
ijtc-1384	66	3	words	word	NOUN
ijtc-1384	66	4	,	,	PUNCT
ijtc-1384	66	5	audit	audit	NOUN
ijtc-1384	66	6	quality	quality	NOUN
ijtc-1384	66	7	is	be	AUX
ijtc-1384	66	8	something	something	PRON
ijtc-1384	66	9	that	that	PRON
ijtc-1384	66	10	needs	need	VERB
ijtc-1384	66	11	to	to	PART
ijtc-1384	66	12	be	be	AUX
ijtc-1384	66	13	maintained	maintain	VERB
ijtc-1384	66	14	to	to	PART
ijtc-1384	66	15	provide	provide	VERB
ijtc-1384	66	16	confidence	confidence	NOUN
ijtc-1384	66	17	to	to	ADP
ijtc-1384	66	18	investors	investor	NOUN
ijtc-1384	66	19	through	through	ADP
ijtc-1384	66	20	the	the	DET
ijtc-1384	66	21	auditor	auditor	NOUN
ijtc-1384	66	22	's	's	PART
ijtc-1384	66	23	experience	experience	NOUN
ijtc-1384	66	24	(	(	PUNCT
ijtc-1384	66	25	hutapea	hutapea	PROPN
ijtc-1384	66	26	&	&	CCONJ
ijtc-1384	66	27	ferinia	ferinia	PROPN
ijtc-1384	66	28	,	,	PUNCT
ijtc-1384	66	29	2022	2022	NUM
ijtc-1384	66	30	)	)	PUNCT
ijtc-1384	66	31	.	.	PUNCT
ijtc-1384	67	1	in	in	ADP
ijtc-1384	67	2	addition	addition	NOUN
ijtc-1384	67	3	,	,	PUNCT
ijtc-1384	67	4	it	it	PRON
ijtc-1384	67	5	can	can	AUX
ijtc-1384	67	6	be	be	AUX
ijtc-1384	67	7	concluded	conclude	VERB
ijtc-1384	67	8	that	that	SCONJ
ijtc-1384	67	9	a	a	DET
ijtc-1384	67	10	tempo	tempo	NOUN
ijtc-1384	67	11	that	that	PRON
ijtc-1384	67	12	has	have	VERB
ijtc-1384	67	13	a	a	DET
ijtc-1384	67	14	process	process	NOUN
ijtc-1384	67	15	in	in	ADP
ijtc-1384	67	16	an	an	DET
ijtc-1384	67	17	examination	examination	NOUN
ijtc-1384	67	18	conducted	conduct	VERB
ijtc-1384	67	19	by	by	ADP
ijtc-1384	67	20	an	an	DET
ijtc-1384	67	21	independent	independent	ADJ
ijtc-1384	67	22	and	and	CCONJ
ijtc-1384	67	23	competent	competent	ADJ
ijtc-1384	67	24	auditor	auditor	NOUN
ijtc-1384	67	25	is	be	AUX
ijtc-1384	67	26	audit	audit	NOUN
ijtc-1384	67	27	quality	quality	NOUN
ijtc-1384	67	28	.	.	PUNCT
ijtc-1384	68	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	68	2	boosting	boost	VERB
ijtc-1384	68	3	corporate	corporate	ADJ
ijtc-1384	68	4	performance	performance	NOUN
ijtc-1384	68	5	:	:	PUNCT
ijtc-1384	68	6	green	green	ADJ
ijtc-1384	68	7	accounting	accounting	NOUN
ijtc-1384	68	8	and	and	CCONJ
ijtc-1384	68	9	audit	audit	NOUN
ijtc-1384	68	10	quality	quality	NOUN
ijtc-1384	68	11	synergy	synergy	NOUN
ijtc-1384	68	12	tampubolon	tampubolon	NOUN
ijtc-1384	68	13	,	,	PUNCT
ijtc-1384	68	14	siagian	siagian	ADJ
ijtc-1384	68	15	,	,	PUNCT
ijtc-1384	68	16	and	and	CCONJ
ijtc-1384	68	17	rinendy	rinendy	ADJ
ijtc-1384	68	18	712	712	NUM
ijtc-1384	68	19	|	|	NOUN
ijtc-1384	68	20	ilomata	ilomata	NOUN
ijtc-1384	68	21	international	international	ADJ
ijtc-1384	68	22	journal	journal	NOUN
ijtc-1384	68	23	of	of	ADP
ijtc-1384	68	24	tax	tax	PROPN
ijtc-1384	68	25	&	&	CCONJ
ijtc-1384	68	26	accounting	accounting	PROPN
ijtc-1384	68	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	68	28	there	there	PRON
ijtc-1384	68	29	are	be	VERB
ijtc-1384	68	30	still	still	ADV
ijtc-1384	68	31	discrepancies	discrepancy	NOUN
ijtc-1384	68	32	in	in	ADP
ijtc-1384	68	33	previous	previous	ADJ
ijtc-1384	68	34	research	research	NOUN
ijtc-1384	68	35	findings	finding	NOUN
ijtc-1384	68	36	and	and	CCONJ
ijtc-1384	68	37	limited	limited	ADJ
ijtc-1384	68	38	studies	study	NOUN
ijtc-1384	68	39	that	that	PRON
ijtc-1384	68	40	have	have	AUX
ijtc-1384	68	41	been	be	AUX
ijtc-1384	68	42	conducted	conduct	VERB
ijtc-1384	68	43	in	in	ADP
ijtc-1384	68	44	indonesia	indonesia	PROPN
ijtc-1384	68	45	regarding	regard	VERB
ijtc-1384	68	46	the	the	DET
ijtc-1384	68	47	factors	factor	NOUN
ijtc-1384	68	48	that	that	PRON
ijtc-1384	68	49	influence	influence	VERB
ijtc-1384	68	50	company	company	NOUN
ijtc-1384	68	51	performance	performance	NOUN
ijtc-1384	68	52	.	.	PUNCT
ijtc-1384	69	1	this	this	PRON
ijtc-1384	69	2	encourages	encourage	VERB
ijtc-1384	69	3	researchers	researcher	NOUN
ijtc-1384	69	4	to	to	PART
ijtc-1384	69	5	conduct	conduct	VERB
ijtc-1384	69	6	research	research	NOUN
ijtc-1384	69	7	in	in	ADP
ijtc-1384	69	8	overcoming	overcome	VERB
ijtc-1384	69	9	the	the	DET
ijtc-1384	69	10	challenges	challenge	NOUN
ijtc-1384	69	11	of	of	ADP
ijtc-1384	69	12	company	company	NOUN
ijtc-1384	69	13	performance	performance	NOUN
ijtc-1384	69	14	.	.	PUNCT
ijtc-1384	70	1	to	to	PART
ijtc-1384	70	2	examine	examine	VERB
ijtc-1384	70	3	the	the	DET
ijtc-1384	70	4	role	role	NOUN
ijtc-1384	70	5	of	of	ADP
ijtc-1384	70	6	green	green	ADJ
ijtc-1384	70	7	accounting	accounting	NOUN
ijtc-1384	70	8	and	and	CCONJ
ijtc-1384	70	9	audit	audit	NOUN
ijtc-1384	70	10	quality	quality	NOUN
ijtc-1384	70	11	in	in	ADP
ijtc-1384	70	12	improving	improve	VERB
ijtc-1384	70	13	company	company	NOUN
ijtc-1384	70	14	performance	performance	NOUN
ijtc-1384	70	15	.	.	PUNCT
ijtc-1384	71	1	this	this	DET
ijtc-1384	71	2	study	study	NOUN
ijtc-1384	71	3	will	will	AUX
ijtc-1384	71	4	focus	focus	VERB
ijtc-1384	71	5	on	on	ADP
ijtc-1384	71	6	the	the	DET
ijtc-1384	71	7	real	real	ADJ
ijtc-1384	71	8	estate	estate	NOUN
ijtc-1384	71	9	and	and	CCONJ
ijtc-1384	71	10	property	property	NOUN
ijtc-1384	71	11	sector	sector	NOUN
ijtc-1384	71	12	,	,	PUNCT
ijtc-1384	71	13	especially	especially	ADV
ijtc-1384	71	14	those	those	PRON
ijtc-1384	71	15	that	that	PRON
ijtc-1384	71	16	have	have	AUX
ijtc-1384	71	17	gone	go	VERB
ijtc-1384	71	18	public	public	ADJ
ijtc-1384	71	19	for	for	ADP
ijtc-1384	71	20	the	the	DET
ijtc-1384	71	21	2021	2021	NUM
ijtc-1384	71	22	-	-	SYM
ijtc-1384	71	23	2022	2022	NUM
ijtc-1384	71	24	period	period	NOUN
ijtc-1384	71	25	.	.	PUNCT
ijtc-1384	72	1	signaling	signal	VERB
ijtc-1384	72	2	theory	theory	NOUN
ijtc-1384	72	3	signaling	signal	VERB
ijtc-1384	72	4	theory	theory	NOUN
ijtc-1384	72	5	stems	stem	VERB
ijtc-1384	72	6	from	from	ADP
ijtc-1384	72	7	the	the	DET
ijtc-1384	72	8	idea	idea	NOUN
ijtc-1384	72	9	that	that	SCONJ
ijtc-1384	72	10	not	not	PART
ijtc-1384	72	11	all	all	DET
ijtc-1384	72	12	parties	party	NOUN
ijtc-1384	72	13	have	have	AUX
ijtc-1384	72	14	an	an	DET
ijtc-1384	72	15	equal	equal	ADJ
ijtc-1384	72	16	opportunity	opportunity	NOUN
ijtc-1384	72	17	to	to	PART
ijtc-1384	72	18	access	access	VERB
ijtc-1384	72	19	information	information	NOUN
ijtc-1384	72	20	.	.	PUNCT
ijtc-1384	73	1	this	this	DET
ijtc-1384	73	2	theory	theory	NOUN
ijtc-1384	73	3	is	be	AUX
ijtc-1384	73	4	based	base	VERB
ijtc-1384	73	5	on	on	ADP
ijtc-1384	73	6	the	the	DET
ijtc-1384	73	7	belief	belief	NOUN
ijtc-1384	73	8	that	that	SCONJ
ijtc-1384	73	9	management	management	NOUN
ijtc-1384	73	10	will	will	AUX
ijtc-1384	73	11	tend	tend	VERB
ijtc-1384	73	12	to	to	PART
ijtc-1384	73	13	provide	provide	VERB
ijtc-1384	73	14	information	information	NOUN
ijtc-1384	73	15	to	to	ADP
ijtc-1384	73	16	investors	investor	NOUN
ijtc-1384	73	17	or	or	CCONJ
ijtc-1384	73	18	shareholders	shareholder	NOUN
ijtc-1384	73	19	when	when	SCONJ
ijtc-1384	73	20	they	they	PRON
ijtc-1384	73	21	have	have	VERB
ijtc-1384	73	22	positive	positive	ADJ
ijtc-1384	73	23	news	news	NOUN
ijtc-1384	73	24	that	that	SCONJ
ijtc-1384	73	25	impacts	impact	VERB
ijtc-1384	73	26	the	the	DET
ijtc-1384	73	27	company	company	NOUN
ijtc-1384	73	28	,	,	PUNCT
ijtc-1384	73	29	such	such	ADJ
ijtc-1384	73	30	as	as	ADP
ijtc-1384	73	31	an	an	DET
ijtc-1384	73	32	increase	increase	NOUN
ijtc-1384	73	33	in	in	ADP
ijtc-1384	73	34	company	company	NOUN
ijtc-1384	73	35	value	value	NOUN
ijtc-1384	73	36	.	.	PUNCT
ijtc-1384	74	1	therefore	therefore	ADV
ijtc-1384	74	2	,	,	PUNCT
ijtc-1384	74	3	managers	manager	NOUN
ijtc-1384	74	4	need	need	VERB
ijtc-1384	74	5	to	to	PART
ijtc-1384	74	6	use	use	VERB
ijtc-1384	74	7	financial	financial	ADJ
ijtc-1384	74	8	statements	statement	NOUN
ijtc-1384	74	9	as	as	ADP
ijtc-1384	74	10	a	a	DET
ijtc-1384	74	11	tool	tool	NOUN
ijtc-1384	74	12	to	to	PART
ijtc-1384	74	13	convey	convey	VERB
ijtc-1384	74	14	information	information	NOUN
ijtc-1384	74	15	to	to	ADP
ijtc-1384	74	16	stakeholders	stakeholder	NOUN
ijtc-1384	74	17	.	.	PUNCT
ijtc-1384	75	1	this	this	DET
ijtc-1384	75	2	theory	theory	NOUN
ijtc-1384	75	3	basically	basically	ADV
ijtc-1384	75	4	focuses	focus	VERB
ijtc-1384	75	5	on	on	ADP
ijtc-1384	75	6	how	how	SCONJ
ijtc-1384	75	7	to	to	PART
ijtc-1384	75	8	reduce	reduce	VERB
ijtc-1384	75	9	the	the	DET
ijtc-1384	75	10	information	information	NOUN
ijtc-1384	75	11	imbalance	imbalance	NOUN
ijtc-1384	75	12	between	between	ADP
ijtc-1384	75	13	company	company	NOUN
ijtc-1384	75	14	management	management	NOUN
ijtc-1384	75	15	and	and	CCONJ
ijtc-1384	75	16	external	external	ADJ
ijtc-1384	75	17	parties	party	NOUN
ijtc-1384	75	18	and	and	CCONJ
ijtc-1384	75	19	this	this	DET
ijtc-1384	75	20	signal	signal	NOUN
ijtc-1384	75	21	theory	theory	NOUN
ijtc-1384	75	22	was	be	AUX
ijtc-1384	75	23	first	first	ADV
ijtc-1384	75	24	introduced	introduce	VERB
ijtc-1384	75	25	by	by	ADP
ijtc-1384	75	26	ross	ross	PROPN
ijtc-1384	75	27	in	in	ADP
ijtc-1384	75	28	1977	1977	NUM
ijtc-1384	75	29	(	(	PUNCT
ijtc-1384	75	30	marundha	marundha	NOUN
ijtc-1384	75	31	et	et	PROPN
ijtc-1384	75	32	al	al	PROPN
ijtc-1384	75	33	.	.	PROPN
ijtc-1384	75	34	,	,	PUNCT
ijtc-1384	75	35	2022	2022	NUM
ijtc-1384	75	36	)	)	PUNCT
ijtc-1384	75	37	.	.	PUNCT
ijtc-1384	76	1	corporate	corporate	ADJ
ijtc-1384	76	2	performance	performance	NOUN
ijtc-1384	76	3	corporate	corporate	ADJ
ijtc-1384	76	4	performance	performance	NOUN
ijtc-1384	76	5	is	be	AUX
ijtc-1384	76	6	the	the	DET
ijtc-1384	76	7	result	result	NOUN
ijtc-1384	76	8	of	of	ADP
ijtc-1384	76	9	accumulated	accumulate	VERB
ijtc-1384	76	10	capacity	capacity	NOUN
ijtc-1384	76	11	obtained	obtain	VERB
ijtc-1384	76	12	through	through	ADP
ijtc-1384	76	13	business	business	NOUN
ijtc-1384	76	14	activities	activity	NOUN
ijtc-1384	76	15	,	,	PUNCT
ijtc-1384	76	16	which	which	PRON
ijtc-1384	76	17	is	be	AUX
ijtc-1384	76	18	influenced	influence	VERB
ijtc-1384	76	19	by	by	ADP
ijtc-1384	76	20	operationality	operationality	NOUN
ijtc-1384	76	21	in	in	ADP
ijtc-1384	76	22	optimizing	optimize	VERB
ijtc-1384	76	23	the	the	DET
ijtc-1384	76	24	utilization	utilization	NOUN
ijtc-1384	76	25	of	of	ADP
ijtc-1384	76	26	its	its	PRON
ijtc-1384	76	27	resources	resource	NOUN
ijtc-1384	76	28	(	(	PUNCT
ijtc-1384	76	29	rosha	rosha	NOUN
ijtc-1384	76	30	&	&	CCONJ
ijtc-1384	76	31	lace	lace	NOUN
ijtc-1384	76	32	,	,	PUNCT
ijtc-1384	76	33	2021	2021	NUM
ijtc-1384	76	34	)	)	PUNCT
ijtc-1384	76	35	.	.	PUNCT
ijtc-1384	77	1	corporate	corporate	ADJ
ijtc-1384	77	2	performance	performance	NOUN
ijtc-1384	77	3	reflects	reflect	VERB
ijtc-1384	77	4	the	the	DET
ijtc-1384	77	5	entity	entity	NOUN
ijtc-1384	77	6	's	's	PART
ijtc-1384	77	7	ability	ability	NOUN
ijtc-1384	77	8	to	to	PART
ijtc-1384	77	9	generate	generate	VERB
ijtc-1384	77	10	profits	profit	NOUN
ijtc-1384	77	11	from	from	ADP
ijtc-1384	77	12	its	its	PRON
ijtc-1384	77	13	assets	asset	NOUN
ijtc-1384	77	14	,	,	PUNCT
ijtc-1384	77	15	equity	equity	NOUN
ijtc-1384	77	16	,	,	PUNCT
ijtc-1384	77	17	and	and	CCONJ
ijtc-1384	77	18	liabilities	liability	NOUN
ijtc-1384	77	19	.	.	PUNCT
ijtc-1384	78	1	company	company	NOUN
ijtc-1384	78	2	performance	performance	NOUN
ijtc-1384	78	3	is	be	AUX
ijtc-1384	78	4	a	a	DET
ijtc-1384	78	5	description	description	NOUN
ijtc-1384	78	6	of	of	ADP
ijtc-1384	78	7	the	the	DET
ijtc-1384	78	8	company	company	NOUN
ijtc-1384	78	9	's	's	PART
ijtc-1384	78	10	financial	financial	ADJ
ijtc-1384	78	11	condition	condition	NOUN
ijtc-1384	78	12	that	that	PRON
ijtc-1384	78	13	has	have	VERB
ijtc-1384	78	14	an	an	DET
ijtc-1384	78	15	influence	influence	NOUN
ijtc-1384	78	16	on	on	ADP
ijtc-1384	78	17	investor	investor	NOUN
ijtc-1384	78	18	interest	interest	NOUN
ijtc-1384	78	19	in	in	ADP
ijtc-1384	78	20	the	the	DET
ijtc-1384	78	21	company	company	NOUN
ijtc-1384	78	22	in	in	ADP
ijtc-1384	78	23	predicting	predict	VERB
ijtc-1384	78	24	profitability	profitability	NOUN
ijtc-1384	78	25	in	in	ADP
ijtc-1384	78	26	the	the	DET
ijtc-1384	78	27	future	future	NOUN
ijtc-1384	78	28	(	(	PUNCT
ijtc-1384	78	29	hutabarat	hutabarat	PROPN
ijtc-1384	78	30	,	,	PUNCT
ijtc-1384	78	31	2020	2020	NUM
ijtc-1384	78	32	)	)	PUNCT
ijtc-1384	78	33	.	.	PUNCT
ijtc-1384	79	1	in	in	ADP
ijtc-1384	79	2	the	the	DET
ijtc-1384	79	3	realm	realm	NOUN
ijtc-1384	79	4	of	of	ADP
ijtc-1384	79	5	investment	investment	NOUN
ijtc-1384	79	6	,	,	PUNCT
ijtc-1384	79	7	investors	investor	NOUN
ijtc-1384	79	8	must	must	AUX
ijtc-1384	79	9	have	have	VERB
ijtc-1384	79	10	the	the	DET
ijtc-1384	79	11	skills	skill	NOUN
ijtc-1384	79	12	to	to	PART
ijtc-1384	79	13	recognize	recognize	VERB
ijtc-1384	79	14	the	the	DET
ijtc-1384	79	15	potential	potential	NOUN
ijtc-1384	79	16	of	of	ADP
ijtc-1384	79	17	promising	promising	ADJ
ijtc-1384	79	18	investments	investment	NOUN
ijtc-1384	79	19	.	.	PUNCT
ijtc-1384	80	1	this	this	PRON
ijtc-1384	80	2	is	be	AUX
ijtc-1384	80	3	so	so	SCONJ
ijtc-1384	80	4	that	that	SCONJ
ijtc-1384	80	5	the	the	DET
ijtc-1384	80	6	chosen	choose	VERB
ijtc-1384	80	7	investment	investment	NOUN
ijtc-1384	80	8	can	can	AUX
ijtc-1384	80	9	provide	provide	VERB
ijtc-1384	80	10	optimal	optimal	ADJ
ijtc-1384	80	11	results	result	NOUN
ijtc-1384	80	12	.	.	PUNCT
ijtc-1384	81	1	one	one	NUM
ijtc-1384	81	2	important	important	ADJ
ijtc-1384	81	3	aspect	aspect	NOUN
ijtc-1384	81	4	in	in	ADP
ijtc-1384	81	5	making	make	VERB
ijtc-1384	81	6	investment	investment	NOUN
ijtc-1384	81	7	decisions	decision	NOUN
ijtc-1384	81	8	is	be	AUX
ijtc-1384	81	9	financial	financial	ADJ
ijtc-1384	81	10	statements	statement	NOUN
ijtc-1384	81	11	.	.	PUNCT
ijtc-1384	82	1	financial	financial	ADJ
ijtc-1384	82	2	statements	statement	NOUN
ijtc-1384	82	3	present	present	ADJ
ijtc-1384	82	4	information	information	NOUN
ijtc-1384	82	5	about	about	ADP
ijtc-1384	82	6	profitability	profitability	NOUN
ijtc-1384	82	7	,	,	PUNCT
ijtc-1384	82	8	risk	risk	NOUN
ijtc-1384	82	9	,	,	PUNCT
ijtc-1384	82	10	timing	timing	NOUN
ijtc-1384	82	11	,	,	PUNCT
ijtc-1384	82	12	and	and	CCONJ
ijtc-1384	82	13	cash	cash	NOUN
ijtc-1384	82	14	flow	flow	NOUN
ijtc-1384	82	15	,	,	PUNCT
ijtc-1384	82	16	all	all	PRON
ijtc-1384	82	17	of	of	ADP
ijtc-1384	82	18	which	which	PRON
ijtc-1384	82	19	will	will	AUX
ijtc-1384	82	20	affect	affect	VERB
ijtc-1384	82	21	stakeholders	stakeholder	NOUN
ijtc-1384	82	22	'	'	PART
ijtc-1384	82	23	expectations	expectation	NOUN
ijtc-1384	82	24	(	(	PUNCT
ijtc-1384	82	25	puspita	puspita	NOUN
ijtc-1384	82	26	,	,	PUNCT
ijtc-1384	82	27	2019	2019	NUM
ijtc-1384	82	28	)	)	PUNCT
ijtc-1384	82	29	.	.	PUNCT
ijtc-1384	83	1	these	these	DET
ijtc-1384	83	2	expectations	expectation	NOUN
ijtc-1384	83	3	will	will	AUX
ijtc-1384	83	4	then	then	ADV
ijtc-1384	83	5	have	have	VERB
ijtc-1384	83	6	an	an	DET
ijtc-1384	83	7	impact	impact	NOUN
ijtc-1384	83	8	on	on	ADP
ijtc-1384	83	9	the	the	DET
ijtc-1384	83	10	valuation	valuation	NOUN
ijtc-1384	83	11	of	of	ADP
ijtc-1384	83	12	the	the	DET
ijtc-1384	83	13	company	company	NOUN
ijtc-1384	83	14	.	.	PUNCT
ijtc-1384	84	1	evaluating	evaluate	VERB
ijtc-1384	84	2	the	the	DET
ijtc-1384	84	3	financial	financial	ADJ
ijtc-1384	84	4	performance	performance	NOUN
ijtc-1384	84	5	of	of	ADP
ijtc-1384	84	6	a	a	DET
ijtc-1384	84	7	company	company	NOUN
ijtc-1384	84	8	involves	involve	VERB
ijtc-1384	84	9	analyzing	analyze	VERB
ijtc-1384	84	10	the	the	DET
ijtc-1384	84	11	effects	effect	NOUN
ijtc-1384	84	12	of	of	ADP
ijtc-1384	84	13	cumulative	cumulative	ADJ
ijtc-1384	84	14	financial	financial	ADJ
ijtc-1384	84	15	and	and	CCONJ
ijtc-1384	84	16	economic	economic	ADJ
ijtc-1384	84	17	decisions	decision	NOUN
ijtc-1384	84	18	and	and	CCONJ
ijtc-1384	84	19	comparing	compare	VERB
ijtc-1384	84	20	them	they	PRON
ijtc-1384	84	21	using	use	VERB
ijtc-1384	84	22	comparative	comparative	ADJ
ijtc-1384	84	23	measures	measure	NOUN
ijtc-1384	84	24	such	such	ADJ
ijtc-1384	84	25	as	as	ADP
ijtc-1384	84	26	profitability	profitability	NOUN
ijtc-1384	84	27	ratios	ratio	NOUN
ijtc-1384	84	28	(	(	PUNCT
ijtc-1384	84	29	iqbal	iqbal	PROPN
ijtc-1384	84	30	et	et	PROPN
ijtc-1384	84	31	al	al	PROPN
ijtc-1384	84	32	.	.	PROPN
ijtc-1384	84	33	,	,	PUNCT
ijtc-1384	84	34	2023	2023	NUM
ijtc-1384	84	35	)	)	PUNCT
ijtc-1384	84	36	.	.	PUNCT
ijtc-1384	85	1	there	there	PRON
ijtc-1384	85	2	is	be	VERB
ijtc-1384	85	3	a	a	DET
ijtc-1384	85	4	view	view	NOUN
ijtc-1384	85	5	that	that	SCONJ
ijtc-1384	85	6	the	the	PRON
ijtc-1384	85	7	higher	high	ADJ
ijtc-1384	85	8	the	the	DET
ijtc-1384	85	9	company	company	NOUN
ijtc-1384	85	10	's	's	PART
ijtc-1384	85	11	income	income	NOUN
ijtc-1384	85	12	,	,	PUNCT
ijtc-1384	85	13	the	the	PRON
ijtc-1384	85	14	better	well	ADJ
ijtc-1384	85	15	the	the	DET
ijtc-1384	85	16	assessment	assessment	NOUN
ijtc-1384	85	17	of	of	ADP
ijtc-1384	85	18	the	the	DET
ijtc-1384	85	19	company	company	NOUN
ijtc-1384	85	20	's	's	PART
ijtc-1384	85	21	performance	performance	NOUN
ijtc-1384	85	22	.	.	PUNCT
ijtc-1384	86	1	one	one	NUM
ijtc-1384	86	2	indication	indication	NOUN
ijtc-1384	86	3	as	as	ADP
ijtc-1384	86	4	a	a	DET
ijtc-1384	86	5	motivation	motivation	NOUN
ijtc-1384	86	6	that	that	PRON
ijtc-1384	86	7	drives	drive	VERB
ijtc-1384	86	8	investor	investor	NOUN
ijtc-1384	86	9	interest	interest	NOUN
ijtc-1384	86	10	in	in	ADP
ijtc-1384	86	11	companies	company	NOUN
ijtc-1384	86	12	that	that	PRON
ijtc-1384	86	13	have	have	VERB
ijtc-1384	86	14	high	high	ADJ
ijtc-1384	86	15	valuations	valuation	NOUN
ijtc-1384	86	16	is	be	AUX
ijtc-1384	86	17	the	the	DET
ijtc-1384	86	18	presence	presence	NOUN
ijtc-1384	86	19	of	of	ADP
ijtc-1384	86	20	healthy	healthy	ADJ
ijtc-1384	86	21	financial	financial	ADJ
ijtc-1384	86	22	performance	performance	NOUN
ijtc-1384	86	23	,	,	PUNCT
ijtc-1384	86	24	because	because	SCONJ
ijtc-1384	86	25	usually	usually	ADV
ijtc-1384	86	26	the	the	DET
ijtc-1384	86	27	company	company	NOUN
ijtc-1384	86	28	's	's	PART
ijtc-1384	86	29	ability	ability	NOUN
ijtc-1384	86	30	to	to	PART
ijtc-1384	86	31	provide	provide	VERB
ijtc-1384	86	32	high	high	ADJ
ijtc-1384	86	33	dividends	dividend	NOUN
ijtc-1384	86	34	to	to	ADP
ijtc-1384	86	35	investors	investor	NOUN
ijtc-1384	86	36	is	be	AUX
ijtc-1384	86	37	a	a	DET
ijtc-1384	86	38	reflection	reflection	NOUN
ijtc-1384	86	39	that	that	SCONJ
ijtc-1384	86	40	the	the	DET
ijtc-1384	86	41	same	same	ADJ
ijtc-1384	86	42	thing	thing	NOUN
ijtc-1384	86	43	happens	happen	VERB
ijtc-1384	86	44	to	to	ADP
ijtc-1384	86	45	financial	financial	ADJ
ijtc-1384	86	46	performance	performance	NOUN
ijtc-1384	86	47	that	that	PRON
ijtc-1384	86	48	earns	earn	VERB
ijtc-1384	86	49	high	high	ADJ
ijtc-1384	86	50	profits	profit	NOUN
ijtc-1384	86	51	(	(	PUNCT
ijtc-1384	86	52	ningrum	ningrum	NOUN
ijtc-1384	86	53	,	,	PUNCT
ijtc-1384	86	54	2022	2022	NUM
ijtc-1384	86	55	)	)	PUNCT
ijtc-1384	86	56	.	.	PUNCT
ijtc-1384	87	1	financial	financial	ADJ
ijtc-1384	87	2	performance	performance	NOUN
ijtc-1384	87	3	is	be	AUX
ijtc-1384	87	4	a	a	DET
ijtc-1384	87	5	specific	specific	ADJ
ijtc-1384	87	6	evaluation	evaluation	NOUN
ijtc-1384	87	7	used	use	VERB
ijtc-1384	87	8	to	to	PART
ijtc-1384	87	9	measure	measure	VERB
ijtc-1384	87	10	a	a	DET
ijtc-1384	87	11	company	company	NOUN
ijtc-1384	87	12	's	's	PART
ijtc-1384	87	13	success	success	NOUN
ijtc-1384	87	14	in	in	ADP
ijtc-1384	87	15	generating	generate	VERB
ijtc-1384	87	16	profits	profit	NOUN
ijtc-1384	87	17	.	.	PUNCT
ijtc-1384	88	1	to	to	PART
ijtc-1384	88	2	measure	measure	VERB
ijtc-1384	88	3	financial	financial	ADJ
ijtc-1384	88	4	performance	performance	NOUN
ijtc-1384	88	5	,	,	PUNCT
ijtc-1384	88	6	some	some	PRON
ijtc-1384	88	7	of	of	ADP
ijtc-1384	88	8	the	the	DET
ijtc-1384	88	9	main	main	ADJ
ijtc-1384	88	10	indicators	indicator	NOUN
ijtc-1384	88	11	used	use	VERB
ijtc-1384	88	12	are	be	AUX
ijtc-1384	88	13	return	return	NOUN
ijtc-1384	88	14	on	on	ADP
ijtc-1384	88	15	asset	asset	NOUN
ijtc-1384	88	16	(	(	PUNCT
ijtc-1384	88	17	roa	roa	PROPN
ijtc-1384	88	18	)	)	PUNCT
ijtc-1384	88	19	,	,	PUNCT
ijtc-1384	88	20	return	return	VERB
ijtc-1384	88	21	on	on	ADP
ijtc-1384	88	22	equity	equity	NOUN
ijtc-1384	88	23	(	(	PUNCT
ijtc-1384	88	24	roe	roe	PROPN
ijtc-1384	88	25	)	)	PUNCT
ijtc-1384	88	26	,	,	PUNCT
ijtc-1384	88	27	and	and	CCONJ
ijtc-1384	88	28	net	net	ADJ
ijtc-1384	88	29	profit	profit	NOUN
ijtc-1384	88	30	margin	margin	NOUN
ijtc-1384	88	31	(	(	PUNCT
ijtc-1384	88	32	npm	npm	PROPN
ijtc-1384	88	33	)	)	PUNCT
ijtc-1384	88	34	.	.	PUNCT
ijtc-1384	89	1	these	these	DET
ijtc-1384	89	2	indicators	indicator	NOUN
ijtc-1384	89	3	are	be	AUX
ijtc-1384	89	4	considered	consider	VERB
ijtc-1384	89	5	comprehensive	comprehensive	ADJ
ijtc-1384	89	6	because	because	SCONJ
ijtc-1384	89	7	they	they	PRON
ijtc-1384	89	8	can	can	AUX
ijtc-1384	89	9	provide	provide	VERB
ijtc-1384	89	10	an	an	DET
ijtc-1384	89	11	overall	overall	ADJ
ijtc-1384	89	12	picture	picture	NOUN
ijtc-1384	89	13	of	of	ADP
ijtc-1384	89	14	a	a	DET
ijtc-1384	89	15	company	company	NOUN
ijtc-1384	89	16	's	's	PART
ijtc-1384	89	17	performance	performance	NOUN
ijtc-1384	89	18	,	,	PUNCT
ijtc-1384	89	19	are	be	AUX
ijtc-1384	89	20	easy	easy	ADJ
ijtc-1384	89	21	to	to	PART
ijtc-1384	89	22	understand	understand	VERB
ijtc-1384	89	23	,	,	PUNCT
ijtc-1384	89	24	and	and	CCONJ
ijtc-1384	89	25	can	can	AUX
ijtc-1384	89	26	be	be	AUX
ijtc-1384	89	27	applied	apply	VERB
ijtc-1384	89	28	to	to	ADP
ijtc-1384	89	29	different	different	ADJ
ijtc-1384	89	30	types	type	NOUN
ijtc-1384	89	31	of	of	ADP
ijtc-1384	89	32	companies	company	NOUN
ijtc-1384	89	33	.	.	PUNCT
ijtc-1384	90	1	green	green	ADJ
ijtc-1384	90	2	accounting	account	VERB
ijtc-1384	90	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	90	4	boosting	boost	VERB
ijtc-1384	90	5	corporate	corporate	ADJ
ijtc-1384	90	6	performance	performance	NOUN
ijtc-1384	90	7	:	:	PUNCT
ijtc-1384	90	8	green	green	ADJ
ijtc-1384	90	9	accounting	accounting	NOUN
ijtc-1384	90	10	and	and	CCONJ
ijtc-1384	90	11	audit	audit	NOUN
ijtc-1384	90	12	quality	quality	NOUN
ijtc-1384	90	13	synergy	synergy	NOUN
ijtc-1384	90	14	tampubolon	tampubolon	NOUN
ijtc-1384	90	15	,	,	PUNCT
ijtc-1384	90	16	siagian	siagian	ADJ
ijtc-1384	90	17	,	,	PUNCT
ijtc-1384	90	18	and	and	CCONJ
ijtc-1384	90	19	rinendy	rinendy	ADJ
ijtc-1384	90	20	713	713	NUM
ijtc-1384	90	21	|	|	ADV
ijtc-1384	90	22	ilomata	ilomata	VERB
ijtc-1384	90	23	international	international	ADJ
ijtc-1384	90	24	journal	journal	NOUN
ijtc-1384	90	25	of	of	ADP
ijtc-1384	90	26	tax	tax	PROPN
ijtc-1384	90	27	&	&	CCONJ
ijtc-1384	90	28	accounting	accounting	PROPN
ijtc-1384	90	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	90	30	the	the	DET
ijtc-1384	90	31	definition	definition	NOUN
ijtc-1384	90	32	of	of	ADP
ijtc-1384	90	33	green	green	ADJ
ijtc-1384	90	34	accounting	accounting	NOUN
ijtc-1384	90	35	is	be	AUX
ijtc-1384	90	36	the	the	DET
ijtc-1384	90	37	performance	performance	NOUN
ijtc-1384	90	38	carried	carry	VERB
ijtc-1384	90	39	out	out	ADP
ijtc-1384	90	40	by	by	ADP
ijtc-1384	90	41	the	the	DET
ijtc-1384	90	42	company	company	NOUN
ijtc-1384	90	43	in	in	ADP
ijtc-1384	90	44	an	an	DET
ijtc-1384	90	45	effort	effort	NOUN
ijtc-1384	90	46	to	to	PART
ijtc-1384	90	47	improve	improve	VERB
ijtc-1384	90	48	the	the	DET
ijtc-1384	90	49	quality	quality	NOUN
ijtc-1384	90	50	and	and	CCONJ
ijtc-1384	90	51	image	image	NOUN
ijtc-1384	90	52	of	of	ADP
ijtc-1384	90	53	the	the	DET
ijtc-1384	90	54	company	company	NOUN
ijtc-1384	90	55	which	which	PRON
ijtc-1384	90	56	at	at	ADP
ijtc-1384	90	57	the	the	DET
ijtc-1384	90	58	same	same	ADJ
ijtc-1384	90	59	time	time	NOUN
ijtc-1384	90	60	adds	add	VERB
ijtc-1384	90	61	confidence	confidence	NOUN
ijtc-1384	90	62	to	to	ADP
ijtc-1384	90	63	every	every	DET
ijtc-1384	90	64	individual	individual	NOUN
ijtc-1384	90	65	and	and	CCONJ
ijtc-1384	90	66	stakeholder	stakeholder	NOUN
ijtc-1384	90	67	concerned	concern	VERB
ijtc-1384	90	68	with	with	ADP
ijtc-1384	90	69	business	business	NOUN
ijtc-1384	90	70	sustainability	sustainability	NOUN
ijtc-1384	90	71	for	for	ADP
ijtc-1384	90	72	a	a	DET
ijtc-1384	90	73	long	long	ADJ
ijtc-1384	90	74	time(seifert	time(seifert	PROPN
ijtc-1384	90	75	&	&	CCONJ
ijtc-1384	90	76	bartelmus	bartelmus	PROPN
ijtc-1384	90	77	,	,	PUNCT
ijtc-1384	90	78	2018	2018	NUM
ijtc-1384	90	79	)	)	PUNCT
ijtc-1384	90	80	.	.	PUNCT
ijtc-1384	91	1	environmental	environmental	ADJ
ijtc-1384	91	2	accounting	accounting	NOUN
ijtc-1384	91	3	is	be	AUX
ijtc-1384	91	4	a	a	DET
ijtc-1384	91	5	measurement	measurement	NOUN
ijtc-1384	91	6	system	system	NOUN
ijtc-1384	91	7	that	that	PRON
ijtc-1384	91	8	allows	allow	VERB
ijtc-1384	91	9	companies	company	NOUN
ijtc-1384	91	10	to	to	PART
ijtc-1384	91	11	quantify	quantify	VERB
ijtc-1384	91	12	the	the	DET
ijtc-1384	91	13	impact	impact	NOUN
ijtc-1384	91	14	of	of	ADP
ijtc-1384	91	15	their	their	PRON
ijtc-1384	91	16	environmental	environmental	ADJ
ijtc-1384	91	17	conservation	conservation	NOUN
ijtc-1384	91	18	activities	activity	NOUN
ijtc-1384	91	19	(	(	PUNCT
ijtc-1384	91	20	yehezkiel	yehezkiel	NOUN
ijtc-1384	91	21	et	et	PROPN
ijtc-1384	91	22	al	al	PROPN
ijtc-1384	91	23	.	.	PROPN
ijtc-1384	91	24	,	,	PUNCT
ijtc-1384	91	25	2023	2023	NUM
ijtc-1384	91	26	)	)	PUNCT
ijtc-1384	91	27	.	.	PUNCT
ijtc-1384	92	1	it	it	PRON
ijtc-1384	92	2	allows	allow	VERB
ijtc-1384	92	3	companies	company	NOUN
ijtc-1384	92	4	to	to	PART
ijtc-1384	92	5	report	report	VERB
ijtc-1384	92	6	the	the	DET
ijtc-1384	92	7	impact	impact	NOUN
ijtc-1384	92	8	of	of	ADP
ijtc-1384	92	9	their	their	PRON
ijtc-1384	92	10	operational	operational	ADJ
ijtc-1384	92	11	activities	activity	NOUN
ijtc-1384	92	12	on	on	ADP
ijtc-1384	92	13	the	the	DET
ijtc-1384	92	14	environment	environment	NOUN
ijtc-1384	92	15	in	in	ADP
ijtc-1384	92	16	the	the	DET
ijtc-1384	92	17	financial	financial	ADJ
ijtc-1384	92	18	statements	statement	NOUN
ijtc-1384	92	19	.	.	PUNCT
ijtc-1384	93	1	green	green	ADJ
ijtc-1384	93	2	accounting	account	VERB
ijtc-1384	93	3	not	not	PART
ijtc-1384	93	4	only	only	ADV
ijtc-1384	93	5	helps	help	VERB
ijtc-1384	93	6	in	in	ADP
ijtc-1384	93	7	reducing	reduce	VERB
ijtc-1384	93	8	the	the	DET
ijtc-1384	93	9	negative	negative	ADJ
ijtc-1384	93	10	impact	impact	NOUN
ijtc-1384	93	11	on	on	ADP
ijtc-1384	93	12	the	the	DET
ijtc-1384	93	13	environment	environment	NOUN
ijtc-1384	93	14	,	,	PUNCT
ijtc-1384	93	15	but	but	CCONJ
ijtc-1384	93	16	also	also	ADV
ijtc-1384	93	17	promotes	promote	VERB
ijtc-1384	93	18	competitive	competitive	ADJ
ijtc-1384	93	19	advantage	advantage	NOUN
ijtc-1384	93	20	by	by	ADP
ijtc-1384	93	21	reducing	reduce	VERB
ijtc-1384	93	22	the	the	DET
ijtc-1384	93	23	use	use	NOUN
ijtc-1384	93	24	of	of	ADP
ijtc-1384	93	25	natural	natural	ADJ
ijtc-1384	93	26	resources	resource	NOUN
ijtc-1384	93	27	and	and	CCONJ
ijtc-1384	93	28	energy	energy	NOUN
ijtc-1384	93	29	and	and	CCONJ
ijtc-1384	93	30	health	health	NOUN
ijtc-1384	93	31	risks	risk	NOUN
ijtc-1384	93	32	(	(	PUNCT
ijtc-1384	93	33	dianty	dianty	NOUN
ijtc-1384	93	34	&	&	CCONJ
ijtc-1384	93	35	nurrahim	nurrahim	NOUN
ijtc-1384	93	36	,	,	PUNCT
ijtc-1384	93	37	2022	2022	NUM
ijtc-1384	93	38	;	;	PUNCT
ijtc-1384	93	39	shashanka	shashanka	NOUN
ijtc-1384	93	40	,	,	PUNCT
ijtc-1384	93	41	2023	2023	NUM
ijtc-1384	93	42	)	)	PUNCT
ijtc-1384	93	43	.	.	PUNCT
ijtc-1384	94	1	the	the	DET
ijtc-1384	94	2	concept	concept	NOUN
ijtc-1384	94	3	of	of	ADP
ijtc-1384	94	4	environmental	environmental	ADJ
ijtc-1384	94	5	accounting	accounting	NOUN
ijtc-1384	94	6	encourages	encourage	VERB
ijtc-1384	94	7	companies	company	NOUN
ijtc-1384	94	8	to	to	PART
ijtc-1384	94	9	address	address	VERB
ijtc-1384	94	10	the	the	DET
ijtc-1384	94	11	environmental	environmental	ADJ
ijtc-1384	94	12	problems	problem	NOUN
ijtc-1384	94	13	they	they	PRON
ijtc-1384	94	14	face	face	VERB
ijtc-1384	94	15	,	,	PUNCT
ijtc-1384	94	16	while	while	SCONJ
ijtc-1384	94	17	still	still	ADV
ijtc-1384	94	18	considering	consider	VERB
ijtc-1384	94	19	financial	financial	ADJ
ijtc-1384	94	20	aspects	aspect	NOUN
ijtc-1384	94	21	.	.	PUNCT
ijtc-1384	95	1	the	the	DET
ijtc-1384	95	2	application	application	NOUN
ijtc-1384	95	3	of	of	ADP
ijtc-1384	95	4	green	green	ADJ
ijtc-1384	95	5	accounting	accounting	NOUN
ijtc-1384	95	6	also	also	ADV
ijtc-1384	95	7	shows	show	VERB
ijtc-1384	95	8	the	the	DET
ijtc-1384	95	9	company	company	NOUN
ijtc-1384	95	10	's	's	PART
ijtc-1384	95	11	responsibility	responsibility	NOUN
ijtc-1384	95	12	to	to	ADP
ijtc-1384	95	13	stakeholders	stakeholder	NOUN
ijtc-1384	95	14	,	,	PUNCT
ijtc-1384	95	15	because	because	SCONJ
ijtc-1384	95	16	it	it	PRON
ijtc-1384	95	17	reflects	reflect	VERB
ijtc-1384	95	18	their	their	PRON
ijtc-1384	95	19	attention	attention	NOUN
ijtc-1384	95	20	to	to	ADP
ijtc-1384	95	21	the	the	DET
ijtc-1384	95	22	environmental	environmental	ADJ
ijtc-1384	95	23	impact	impact	NOUN
ijtc-1384	95	24	of	of	ADP
ijtc-1384	95	25	their	their	PRON
ijtc-1384	95	26	operations	operation	NOUN
ijtc-1384	95	27	,	,	PUNCT
ijtc-1384	95	28	rather	rather	ADV
ijtc-1384	95	29	than	than	ADP
ijtc-1384	95	30	just	just	ADV
ijtc-1384	95	31	focusing	focus	VERB
ijtc-1384	95	32	on	on	ADP
ijtc-1384	95	33	financial	financial	ADJ
ijtc-1384	95	34	value	value	NOUN
ijtc-1384	95	35	alone	alone	ADV
ijtc-1384	95	36	(	(	PUNCT
ijtc-1384	95	37	rahman	rahman	PROPN
ijtc-1384	95	38	&	&	CCONJ
ijtc-1384	95	39	islam	islam	PROPN
ijtc-1384	95	40	2023	2023	NUM
ijtc-1384	95	41	;	;	PUNCT
ijtc-1384	95	42	nyantakyi	nyantakyi	PROPN
ijtc-1384	95	43	et	et	PROPN
ijtc-1384	95	44	al	al	PROPN
ijtc-1384	95	45	.	.	PROPN
ijtc-1384	95	46	,	,	PUNCT
ijtc-1384	95	47	2023	2023	NUM
ijtc-1384	95	48	)	)	PUNCT
ijtc-1384	95	49	.	.	PUNCT
ijtc-1384	96	1	legislation	legislation	NOUN
ijtc-1384	96	2	related	relate	VERB
ijtc-1384	96	3	to	to	ADP
ijtc-1384	96	4	green	green	ADJ
ijtc-1384	96	5	accounting	accounting	NOUN
ijtc-1384	96	6	includes	include	VERB
ijtc-1384	96	7	law	law	NOUN
ijtc-1384	96	8	no.23	no.23	PROPN
ijtc-1384	96	9	of	of	ADP
ijtc-1384	96	10	1997	1997	NUM
ijtc-1384	96	11	on	on	ADP
ijtc-1384	96	12	environmental	environmental	ADJ
ijtc-1384	96	13	management	management	NOUN
ijtc-1384	96	14	,	,	PUNCT
ijtc-1384	96	15	which	which	PRON
ijtc-1384	96	16	establishes	establish	VERB
ijtc-1384	96	17	responsibilities	responsibility	NOUN
ijtc-1384	96	18	for	for	ADP
ijtc-1384	96	19	individuals	individual	NOUN
ijtc-1384	96	20	and	and	CCONJ
ijtc-1384	96	21	organizations	organization	NOUN
ijtc-1384	96	22	to	to	PART
ijtc-1384	96	23	care	care	VERB
ijtc-1384	96	24	for	for	ADP
ijtc-1384	96	25	and	and	CCONJ
ijtc-1384	96	26	manage	manage	VERB
ijtc-1384	96	27	the	the	DET
ijtc-1384	96	28	environment	environment	NOUN
ijtc-1384	96	29	,	,	PUNCT
ijtc-1384	96	30	as	as	ADV
ijtc-1384	96	31	well	well	ADV
ijtc-1384	96	32	as	as	ADP
ijtc-1384	96	33	provide	provide	VERB
ijtc-1384	96	34	appropriate	appropriate	ADJ
ijtc-1384	96	35	and	and	CCONJ
ijtc-1384	96	36	accurate	accurate	ADJ
ijtc-1384	96	37	information	information	NOUN
ijtc-1384	96	38	about	about	ADP
ijtc-1384	96	39	it	it	PRON
ijtc-1384	96	40	(	(	PUNCT
ijtc-1384	96	41	suhaidi	suhaidi	X
ijtc-1384	96	42	et	et	PROPN
ijtc-1384	96	43	al	al	PROPN
ijtc-1384	96	44	.	.	PROPN
ijtc-1384	96	45	,	,	PUNCT
ijtc-1384	96	46	2024	2024	NUM
ijtc-1384	96	47	)	)	PUNCT
ijtc-1384	96	48	.	.	PUNCT
ijtc-1384	97	1	audit	audit	NOUN
ijtc-1384	97	2	quality	quality	NOUN
ijtc-1384	97	3	companies	company	NOUN
ijtc-1384	97	4	in	in	ADP
ijtc-1384	97	5	presenting	present	VERB
ijtc-1384	97	6	financial	financial	ADJ
ijtc-1384	97	7	statements	statement	NOUN
ijtc-1384	97	8	that	that	PRON
ijtc-1384	97	9	may	may	AUX
ijtc-1384	97	10	have	have	VERB
ijtc-1384	97	11	errors	error	NOUN
ijtc-1384	97	12	in	in	ADP
ijtc-1384	97	13	the	the	DET
ijtc-1384	97	14	presentation	presentation	NOUN
ijtc-1384	97	15	of	of	ADP
ijtc-1384	97	16	material	material	NOUN
ijtc-1384	97	17	components	component	NOUN
ijtc-1384	98	1	and	and	CCONJ
ijtc-1384	98	2	will	will	AUX
ijtc-1384	98	3	definitely	definitely	ADV
ijtc-1384	98	4	not	not	PART
ijtc-1384	98	5	be	be	AUX
ijtc-1384	98	6	reported	report	VERB
ijtc-1384	98	7	by	by	ADP
ijtc-1384	98	8	the	the	DET
ijtc-1384	98	9	auditor	auditor	NOUN
ijtc-1384	98	10	with	with	ADP
ijtc-1384	98	11	an	an	DET
ijtc-1384	98	12	unqualified	unqualified	ADJ
ijtc-1384	98	13	opinion	opinion	NOUN
ijtc-1384	98	14	(	(	PUNCT
ijtc-1384	98	15	junaidi	junaidi	NOUN
ijtc-1384	98	16	&	&	CCONJ
ijtc-1384	98	17	nurdiono	nurdiono	PROPN
ijtc-1384	98	18	,	,	PUNCT
ijtc-1384	98	19	2016	2016	NUM
ijtc-1384	98	20	)	)	PUNCT
ijtc-1384	98	21	.	.	PUNCT
ijtc-1384	99	1	auditor	auditor	NOUN
ijtc-1384	99	2	professionalism	professionalism	NOUN
ijtc-1384	99	3	in	in	ADP
ijtc-1384	99	4	examining	examine	VERB
ijtc-1384	99	5	financial	financial	ADJ
ijtc-1384	99	6	statements	statement	NOUN
ijtc-1384	99	7	with	with	ADP
ijtc-1384	99	8	independence	independence	NOUN
ijtc-1384	99	9	and	and	CCONJ
ijtc-1384	99	10	competence	competence	NOUN
ijtc-1384	99	11	and	and	CCONJ
ijtc-1384	99	12	in	in	ADP
ijtc-1384	99	13	accordance	accordance	NOUN
ijtc-1384	99	14	with	with	ADP
ijtc-1384	99	15	applicable	applicable	ADJ
ijtc-1384	99	16	standards	standard	NOUN
ijtc-1384	99	17	is	be	AUX
ijtc-1384	99	18	a	a	DET
ijtc-1384	99	19	must	must	NOUN
ijtc-1384	99	20	that	that	SCONJ
ijtc-1384	99	21	every	every	DET
ijtc-1384	99	22	individual	individual	ADJ
ijtc-1384	99	23	auditor	auditor	NOUN
ijtc-1384	99	24	must	must	AUX
ijtc-1384	99	25	have	have	AUX
ijtc-1384	99	26	(	(	PUNCT
ijtc-1384	99	27	carp	carp	NOUN
ijtc-1384	99	28	&	&	CCONJ
ijtc-1384	99	29	istrate	istrate	ADJ
ijtc-1384	99	30	,	,	PUNCT
ijtc-1384	99	31	2021	2021	NUM
ijtc-1384	99	32	)	)	PUNCT
ijtc-1384	99	33	.	.	PUNCT
ijtc-1384	100	1	general	general	ADJ
ijtc-1384	100	2	information	information	NOUN
ijtc-1384	100	3	in	in	ADP
ijtc-1384	100	4	the	the	DET
ijtc-1384	100	5	financial	financial	ADJ
ijtc-1384	100	6	statements	statement	NOUN
ijtc-1384	100	7	is	be	AUX
ijtc-1384	100	8	where	where	SCONJ
ijtc-1384	100	9	the	the	DET
ijtc-1384	100	10	final	final	ADJ
ijtc-1384	100	11	results	result	NOUN
ijtc-1384	100	12	of	of	ADP
ijtc-1384	100	13	the	the	DET
ijtc-1384	100	14	financial	financial	ADJ
ijtc-1384	100	15	audit	audit	NOUN
ijtc-1384	100	16	are	be	AUX
ijtc-1384	100	17	disclosed	disclose	VERB
ijtc-1384	100	18	with	with	ADP
ijtc-1384	100	19	indicators	indicator	NOUN
ijtc-1384	100	20	of	of	ADP
ijtc-1384	100	21	auditor	auditor	NOUN
ijtc-1384	100	22	independence	independence	NOUN
ijtc-1384	100	23	and	and	CCONJ
ijtc-1384	100	24	competence	competence	NOUN
ijtc-1384	100	25	.	.	PUNCT
ijtc-1384	101	1	in	in	ADP
ijtc-1384	101	2	order	order	NOUN
ijtc-1384	101	3	to	to	PART
ijtc-1384	101	4	achieve	achieve	VERB
ijtc-1384	101	5	quality	quality	NOUN
ijtc-1384	101	6	audit	audit	NOUN
ijtc-1384	101	7	standards	standard	NOUN
ijtc-1384	101	8	,	,	PUNCT
ijtc-1384	101	9	auditors	auditor	NOUN
ijtc-1384	101	10	must	must	AUX
ijtc-1384	101	11	comply	comply	VERB
ijtc-1384	101	12	with	with	ADP
ijtc-1384	101	13	the	the	DET
ijtc-1384	101	14	principles	principle	NOUN
ijtc-1384	101	15	of	of	ADP
ijtc-1384	101	16	accounting	accounting	NOUN
ijtc-1384	101	17	ethics	ethic	NOUN
ijtc-1384	101	18	,	,	PUNCT
ijtc-1384	101	19	professional	professional	ADJ
ijtc-1384	101	20	norms	norm	NOUN
ijtc-1384	101	21	,	,	PUNCT
ijtc-1384	101	22	and	and	CCONJ
ijtc-1384	101	23	financial	financial	ADJ
ijtc-1384	101	24	accounting	accounting	NOUN
ijtc-1384	101	25	standards	standard	NOUN
ijtc-1384	101	26	applicable	applicable	ADJ
ijtc-1384	101	27	in	in	ADP
ijtc-1384	101	28	indonesia	indonesia	PROPN
ijtc-1384	101	29	(	(	PUNCT
ijtc-1384	101	30	muhamad	muhamad	PROPN
ijtc-1384	101	31	rafly	rafly	PROPN
ijtc-1384	101	32	herdiansyah	herdiansyah	PROPN
ijtc-1384	101	33	et	et	PROPN
ijtc-1384	101	34	al	al	PROPN
ijtc-1384	101	35	.	.	PROPN
ijtc-1384	101	36	,	,	PUNCT
ijtc-1384	101	37	2022	2022	NUM
ijtc-1384	101	38	;	;	PUNCT
ijtc-1384	101	39	zalata	zalata	NOUN
ijtc-1384	101	40	et	et	PROPN
ijtc-1384	101	41	al	al	PROPN
ijtc-1384	101	42	.	.	PROPN
ijtc-1384	101	43	,	,	PUNCT
ijtc-1384	101	44	2020	2020	NUM
ijtc-1384	101	45	)	)	PUNCT
ijtc-1384	101	46	.	.	PUNCT
ijtc-1384	102	1	the	the	DET
ijtc-1384	102	2	effect	effect	NOUN
ijtc-1384	102	3	of	of	ADP
ijtc-1384	102	4	green	green	ADJ
ijtc-1384	102	5	accounting	accounting	NOUN
ijtc-1384	102	6	on	on	ADP
ijtc-1384	102	7	corporate	corporate	ADJ
ijtc-1384	102	8	performance	performance	NOUN
ijtc-1384	102	9	green	green	ADJ
ijtc-1384	102	10	accounting	accounting	NOUN
ijtc-1384	102	11	practices	practice	NOUN
ijtc-1384	102	12	efforts	effort	NOUN
ijtc-1384	102	13	to	to	PART
ijtc-1384	102	14	improve	improve	VERB
ijtc-1384	102	15	environmental	environmental	ADJ
ijtc-1384	102	16	performance	performance	NOUN
ijtc-1384	102	17	in	in	ADP
ijtc-1384	102	18	companies	company	NOUN
ijtc-1384	102	19	while	while	SCONJ
ijtc-1384	102	20	also	also	ADV
ijtc-1384	102	21	improving	improve	VERB
ijtc-1384	102	22	financial	financial	ADJ
ijtc-1384	102	23	performance	performance	NOUN
ijtc-1384	102	24	so	so	SCONJ
ijtc-1384	102	25	that	that	SCONJ
ijtc-1384	102	26	the	the	DET
ijtc-1384	102	27	environment	environment	NOUN
ijtc-1384	102	28	is	be	AUX
ijtc-1384	102	29	properly	properly	ADV
ijtc-1384	102	30	managed	manage	VERB
ijtc-1384	102	31	and	and	CCONJ
ijtc-1384	102	32	preserved	preserve	VERB
ijtc-1384	102	33	in	in	ADP
ijtc-1384	102	34	accordance	accordance	NOUN
ijtc-1384	102	35	with	with	ADP
ijtc-1384	102	36	applicable	applicable	ADJ
ijtc-1384	102	37	government	government	NOUN
ijtc-1384	102	38	standards	standard	NOUN
ijtc-1384	102	39	(	(	PUNCT
ijtc-1384	102	40	hamidi	hamidi	NOUN
ijtc-1384	102	41	,	,	PUNCT
ijtc-1384	102	42	2019	2019	NUM
ijtc-1384	102	43	;	;	PUNCT
ijtc-1384	102	44	latifah	latifah	PROPN
ijtc-1384	102	45	&	&	CCONJ
ijtc-1384	102	46	soewarno	soewarno	PROPN
ijtc-1384	102	47	,	,	PUNCT
ijtc-1384	102	48	2023	2023	NUM
ijtc-1384	102	49	)	)	PUNCT
ijtc-1384	102	50	.	.	PUNCT
ijtc-1384	103	1	in	in	ADP
ijtc-1384	103	2	damayanti	damayanti	PROPN
ijtc-1384	103	3	&	&	CCONJ
ijtc-1384	103	4	astuti	astuti	PROPN
ijtc-1384	103	5	(	(	PUNCT
ijtc-1384	103	6	2022	2022	NUM
ijtc-1384	103	7	)	)	PUNCT
ijtc-1384	103	8	research	research	NOUN
ijtc-1384	103	9	revealed	reveal	VERB
ijtc-1384	103	10	that	that	SCONJ
ijtc-1384	103	11	there	there	PRON
ijtc-1384	103	12	was	be	VERB
ijtc-1384	103	13	no	no	DET
ijtc-1384	103	14	significant	significant	ADJ
ijtc-1384	103	15	effect	effect	NOUN
ijtc-1384	103	16	of	of	ADP
ijtc-1384	103	17	green	green	ADJ
ijtc-1384	103	18	accounting	accounting	NOUN
ijtc-1384	103	19	implementation	implementation	NOUN
ijtc-1384	103	20	on	on	ADP
ijtc-1384	103	21	company	company	NOUN
ijtc-1384	103	22	performance	performance	NOUN
ijtc-1384	103	23	in	in	ADP
ijtc-1384	103	24	the	the	DET
ijtc-1384	103	25	mining	mining	NOUN
ijtc-1384	103	26	sector	sector	NOUN
ijtc-1384	103	27	and	and	CCONJ
ijtc-1384	103	28	chemical	chemical	NOUN
ijtc-1384	103	29	industry	industry	NOUN
ijtc-1384	103	30	.	.	PUNCT
ijtc-1384	104	1	the	the	DET
ijtc-1384	104	2	same	same	ADJ
ijtc-1384	104	3	result	result	NOUN
ijtc-1384	104	4	in	in	ADP
ijtc-1384	104	5	faizah	faizah	PROPN
ijtc-1384	104	6	(	(	PUNCT
ijtc-1384	104	7	2020	2020	NUM
ijtc-1384	104	8	)	)	PUNCT
ijtc-1384	104	9	show	show	VERB
ijtc-1384	104	10	that	that	SCONJ
ijtc-1384	104	11	the	the	DET
ijtc-1384	104	12	application	application	NOUN
ijtc-1384	104	13	of	of	ADP
ijtc-1384	104	14	green	green	ADJ
ijtc-1384	104	15	accounting	accounting	NOUN
ijtc-1384	104	16	has	have	VERB
ijtc-1384	104	17	no	no	DET
ijtc-1384	104	18	significant	significant	ADJ
ijtc-1384	104	19	effect	effect	NOUN
ijtc-1384	104	20	on	on	ADP
ijtc-1384	104	21	company	company	NOUN
ijtc-1384	104	22	performance	performance	NOUN
ijtc-1384	104	23	.	.	PUNCT
ijtc-1384	105	1	in	in	ADP
ijtc-1384	105	2	addition	addition	NOUN
ijtc-1384	105	3	riyadh	riyadh	PROPN
ijtc-1384	105	4	et	et	PROPN
ijtc-1384	105	5	al	al	PROPN
ijtc-1384	105	6	.	.	PROPN
ijtc-1384	105	7	,	,	PUNCT
ijtc-1384	105	8	(	(	PUNCT
ijtc-1384	105	9	2020	2020	NUM
ijtc-1384	105	10	)	)	PUNCT
ijtc-1384	105	11	stated	state	VERB
ijtc-1384	105	12	that	that	SCONJ
ijtc-1384	105	13	green	green	ADJ
ijtc-1384	105	14	accounting	accounting	NOUN
ijtc-1384	105	15	has	have	VERB
ijtc-1384	105	16	a	a	DET
ijtc-1384	105	17	negative	negative	ADJ
ijtc-1384	105	18	effect	effect	NOUN
ijtc-1384	105	19	on	on	ADP
ijtc-1384	105	20	company	company	NOUN
ijtc-1384	105	21	performance	performance	NOUN
ijtc-1384	105	22	.	.	PUNCT
ijtc-1384	106	1	reseach	reseach	NOUN
ijtc-1384	106	2	by	by	ADP
ijtc-1384	106	3	sinaga	sinaga	NOUN
ijtc-1384	106	4	&	&	CCONJ
ijtc-1384	106	5	valentine	valentine	PROPN
ijtc-1384	106	6	(	(	PUNCT
ijtc-1384	106	7	2024	2024	NUM
ijtc-1384	106	8	)	)	PUNCT
ijtc-1384	106	9	stated	state	VERB
ijtc-1384	106	10	that	that	SCONJ
ijtc-1384	106	11	green	green	ADJ
ijtc-1384	106	12	accounting	accounting	NOUN
ijtc-1384	106	13	affect	affect	VERB
ijtc-1384	106	14	net	net	ADJ
ijtc-1384	106	15	profit	profit	NOUN
ijtc-1384	106	16	margin	margin	NOUN
ijtc-1384	106	17	.	.	PUNCT
ijtc-1384	107	1	one	one	NUM
ijtc-1384	107	2	of	of	ADP
ijtc-1384	107	3	the	the	DET
ijtc-1384	107	4	findings	finding	NOUN
ijtc-1384	107	5	of	of	ADP
ijtc-1384	107	6	(	(	PUNCT
ijtc-1384	107	7	khan	khan	PROPN
ijtc-1384	107	8	&	&	CCONJ
ijtc-1384	107	9	gupta	gupta	PROPN
ijtc-1384	107	10	,	,	PUNCT
ijtc-1384	107	11	2022	2022	NUM
ijtc-1384	107	12	)	)	PUNCT
ijtc-1384	107	13	one	one	NUM
ijtc-1384	107	14	of	of	ADP
ijtc-1384	107	15	the	the	DET
ijtc-1384	107	16	findings	finding	NOUN
ijtc-1384	107	17	from	from	ADP
ijtc-1384	107	18	(	(	PUNCT
ijtc-1384	107	19	khan	khan	PROPN
ijtc-1384	107	20	&	&	CCONJ
ijtc-1384	107	21	gupta	gupta	PROPN
ijtc-1384	107	22	,	,	PUNCT
ijtc-1384	107	23	2022	2022	NUM
ijtc-1384	107	24	)	)	PUNCT
ijtc-1384	107	25	states	state	VERB
ijtc-1384	107	26	that	that	SCONJ
ijtc-1384	107	27	there	there	PRON
ijtc-1384	107	28	is	be	VERB
ijtc-1384	107	29	a	a	DET
ijtc-1384	107	30	significant	significant	ADJ
ijtc-1384	107	31	positive	positive	ADJ
ijtc-1384	107	32	relationship	relationship	NOUN
ijtc-1384	107	33	between	between	ADP
ijtc-1384	107	34	green	green	ADJ
ijtc-1384	107	35	accounting	accounting	NOUN
ijtc-1384	107	36	on	on	ADP
ijtc-1384	107	37	company	company	NOUN
ijtc-1384	107	38	performance	performance	NOUN
ijtc-1384	107	39	,	,	PUNCT
ijtc-1384	107	40	due	due	ADP
ijtc-1384	107	41	to	to	ADP
ijtc-1384	107	42	the	the	DET
ijtc-1384	107	43	gap	gap	NOUN
ijtc-1384	107	44	in	in	ADP
ijtc-1384	107	45	previous	previous	ADJ
ijtc-1384	107	46	research	research	NOUN
ijtc-1384	107	47	,	,	PUNCT
ijtc-1384	107	48	therefore	therefore	ADV
ijtc-1384	107	49	the	the	DET
ijtc-1384	107	50	hypothesis	hypothesis	NOUN
ijtc-1384	107	51	of	of	ADP
ijtc-1384	107	52	this	this	DET
ijtc-1384	107	53	study	study	NOUN
ijtc-1384	107	54	is	be	AUX
ijtc-1384	107	55	:	:	PUNCT
ijtc-1384	107	56	h1	h1	ADJ
ijtc-1384	107	57	:	:	PUNCT
ijtc-1384	107	58	green	green	ADJ
ijtc-1384	107	59	accounting	accounting	NOUN
ijtc-1384	107	60	has	have	VERB
ijtc-1384	107	61	a	a	DET
ijtc-1384	107	62	significant	significant	ADJ
ijtc-1384	107	63	positive	positive	ADJ
ijtc-1384	107	64	effect	effect	NOUN
ijtc-1384	107	65	on	on	ADP
ijtc-1384	107	66	roa	roa	PROPN
ijtc-1384	107	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	107	68	boosting	boost	VERB
ijtc-1384	107	69	corporate	corporate	ADJ
ijtc-1384	107	70	performance	performance	NOUN
ijtc-1384	107	71	:	:	PUNCT
ijtc-1384	107	72	green	green	ADJ
ijtc-1384	107	73	accounting	accounting	NOUN
ijtc-1384	107	74	and	and	CCONJ
ijtc-1384	107	75	audit	audit	NOUN
ijtc-1384	107	76	quality	quality	NOUN
ijtc-1384	107	77	synergy	synergy	NOUN
ijtc-1384	107	78	tampubolon	tampubolon	NOUN
ijtc-1384	107	79	,	,	PUNCT
ijtc-1384	107	80	siagian	siagian	ADJ
ijtc-1384	107	81	,	,	PUNCT
ijtc-1384	107	82	and	and	CCONJ
ijtc-1384	107	83	rinendy	rinendy	ADJ
ijtc-1384	107	84	714	714	NUM
ijtc-1384	107	85	|	|	NOUN
ijtc-1384	107	86	ilomata	ilomata	NOUN
ijtc-1384	107	87	international	international	ADJ
ijtc-1384	107	88	journal	journal	NOUN
ijtc-1384	107	89	of	of	ADP
ijtc-1384	107	90	tax	tax	PROPN
ijtc-1384	107	91	&	&	CCONJ
ijtc-1384	107	92	accounting	accounting	PROPN
ijtc-1384	107	93	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	107	94	h2	h2	PROPN
ijtc-1384	107	95	:	:	PUNCT
ijtc-1384	107	96	green	green	ADJ
ijtc-1384	107	97	accounting	accounting	NOUN
ijtc-1384	107	98	has	have	VERB
ijtc-1384	107	99	a	a	DET
ijtc-1384	107	100	significant	significant	ADJ
ijtc-1384	107	101	positive	positive	ADJ
ijtc-1384	107	102	effect	effect	NOUN
ijtc-1384	107	103	on	on	ADP
ijtc-1384	107	104	roe	roe	NOUN
ijtc-1384	107	105	h3	h3	NOUN
ijtc-1384	107	106	:	:	PUNCT
ijtc-1384	107	107	green	green	ADJ
ijtc-1384	107	108	accounting	accounting	NOUN
ijtc-1384	107	109	has	have	VERB
ijtc-1384	107	110	a	a	DET
ijtc-1384	107	111	significant	significant	ADJ
ijtc-1384	107	112	positive	positive	ADJ
ijtc-1384	107	113	effect	effect	NOUN
ijtc-1384	107	114	on	on	ADP
ijtc-1384	107	115	npm	npm	PROPN
ijtc-1384	107	116	audit	audit	NOUN
ijtc-1384	107	117	quality	quality	NOUN
ijtc-1384	107	118	on	on	ADP
ijtc-1384	107	119	company	company	NOUN
ijtc-1384	107	120	performance	performance	NOUN
ijtc-1384	107	121	excellent	excellent	ADJ
ijtc-1384	107	122	auditors	auditor	NOUN
ijtc-1384	107	123	have	have	VERB
ijtc-1384	107	124	the	the	DET
ijtc-1384	107	125	ability	ability	NOUN
ijtc-1384	107	126	to	to	PART
ijtc-1384	107	127	examine	examine	VERB
ijtc-1384	107	128	financial	financial	ADJ
ijtc-1384	107	129	records	record	NOUN
ijtc-1384	107	130	and	and	CCONJ
ijtc-1384	107	131	have	have	VERB
ijtc-1384	107	132	a	a	DET
ijtc-1384	107	133	strong	strong	ADJ
ijtc-1384	107	134	track	track	NOUN
ijtc-1384	107	135	record	record	NOUN
ijtc-1384	107	136	,	,	PUNCT
ijtc-1384	107	137	thereby	thereby	ADV
ijtc-1384	107	138	reducing	reduce	VERB
ijtc-1384	107	139	investor	investor	NOUN
ijtc-1384	107	140	anxiety	anxiety	NOUN
ijtc-1384	107	141	about	about	ADP
ijtc-1384	107	142	the	the	DET
ijtc-1384	107	143	bias	bias	NOUN
ijtc-1384	107	144	of	of	ADP
ijtc-1384	107	145	financial	financial	ADJ
ijtc-1384	107	146	information	information	NOUN
ijtc-1384	107	147	(	(	PUNCT
ijtc-1384	107	148	carp	carp	NOUN
ijtc-1384	107	149	&	&	CCONJ
ijtc-1384	107	150	istrate	istrate	PROPN
ijtc-1384	107	151	2021);(sattar	2021);(sattar	NUM
ijtc-1384	107	152	et	et	PROPN
ijtc-1384	107	153	al	al	PROPN
ijtc-1384	107	154	.	.	PROPN
ijtc-1384	107	155	,	,	PUNCT
ijtc-1384	107	156	2020	2020	NUM
ijtc-1384	107	157	)	)	PUNCT
ijtc-1384	107	158	.	.	PUNCT
ijtc-1384	108	1	audit	audit	NOUN
ijtc-1384	108	2	quality	quality	NOUN
ijtc-1384	108	3	is	be	AUX
ijtc-1384	108	4	one	one	NUM
ijtc-1384	108	5	of	of	ADP
ijtc-1384	108	6	the	the	DET
ijtc-1384	108	7	sources	source	NOUN
ijtc-1384	108	8	that	that	PRON
ijtc-1384	108	9	can	can	AUX
ijtc-1384	108	10	have	have	VERB
ijtc-1384	108	11	a	a	DET
ijtc-1384	108	12	strengthening	strengthening	NOUN
ijtc-1384	108	13	or	or	CCONJ
ijtc-1384	108	14	weakening	weaken	VERB
ijtc-1384	108	15	effect	effect	NOUN
ijtc-1384	108	16	on	on	ADP
ijtc-1384	108	17	an	an	DET
ijtc-1384	108	18	unqualified	unqualified	ADJ
ijtc-1384	108	19	opinion	opinion	NOUN
ijtc-1384	108	20	(	(	PUNCT
ijtc-1384	108	21	jeong	jeong	PROPN
ijtc-1384	108	22	,	,	PUNCT
ijtc-1384	108	23	2020);(zhang	2020);(zhang	NUM
ijtc-1384	108	24	et	et	NOUN
ijtc-1384	108	25	al	al	PROPN
ijtc-1384	108	26	.	.	PROPN
ijtc-1384	108	27	,	,	PUNCT
ijtc-1384	108	28	2022	2022	NUM
ijtc-1384	108	29	)	)	PUNCT
ijtc-1384	108	30	.	.	PUNCT
ijtc-1384	109	1	research	research	NOUN
ijtc-1384	109	2	by	by	ADP
ijtc-1384	109	3	sinambela	sinambela	PROPN
ijtc-1384	109	4	et	et	PROPN
ijtc-1384	109	5	al	al	PROPN
ijtc-1384	109	6	(	(	PUNCT
ijtc-1384	109	7	2021	2021	NUM
ijtc-1384	109	8	)	)	PUNCT
ijtc-1384	109	9	states	state	VERB
ijtc-1384	109	10	that	that	PRON
ijtc-1384	109	11	audit	audit	NOUN
ijtc-1384	109	12	quality	quality	NOUN
ijtc-1384	109	13	has	have	VERB
ijtc-1384	109	14	a	a	DET
ijtc-1384	109	15	positive	positive	ADJ
ijtc-1384	109	16	effect	effect	NOUN
ijtc-1384	109	17	on	on	ADP
ijtc-1384	109	18	company	company	NOUN
ijtc-1384	109	19	performance	performance	NOUN
ijtc-1384	109	20	.	.	PUNCT
ijtc-1384	110	1	the	the	DET
ijtc-1384	110	2	reliability	reliability	NOUN
ijtc-1384	110	3	of	of	ADP
ijtc-1384	110	4	financial	financial	ADJ
ijtc-1384	110	5	statements	statement	NOUN
ijtc-1384	110	6	will	will	AUX
ijtc-1384	110	7	be	be	AUX
ijtc-1384	110	8	improved	improve	VERB
ijtc-1384	110	9	by	by	ADP
ijtc-1384	110	10	the	the	DET
ijtc-1384	110	11	company	company	NOUN
ijtc-1384	110	12	's	's	PART
ijtc-1384	110	13	audit	audit	NOUN
ijtc-1384	110	14	quality	quality	NOUN
ijtc-1384	110	15	based	base	VERB
ijtc-1384	110	16	on	on	ADP
ijtc-1384	110	17	the	the	DET
ijtc-1384	110	18	findings	finding	NOUN
ijtc-1384	110	19	of	of	ADP
ijtc-1384	110	20	saputra	saputra	PROPN
ijtc-1384	110	21	&	&	CCONJ
ijtc-1384	110	22	kubertein	kubertein	PROPN
ijtc-1384	110	23	(	(	PUNCT
ijtc-1384	110	24	2023	2023	NUM
ijtc-1384	110	25	)	)	PUNCT
ijtc-1384	110	26	it	it	PRON
ijtc-1384	110	27	is	be	AUX
ijtc-1384	110	28	concluded	conclude	VERB
ijtc-1384	110	29	that	that	SCONJ
ijtc-1384	110	30	audit	audit	NOUN
ijtc-1384	110	31	quality	quality	NOUN
ijtc-1384	110	32	has	have	VERB
ijtc-1384	110	33	a	a	DET
ijtc-1384	110	34	positive	positive	ADJ
ijtc-1384	110	35	and	and	CCONJ
ijtc-1384	110	36	insignificant	insignificant	ADJ
ijtc-1384	110	37	effect	effect	NOUN
ijtc-1384	110	38	on	on	ADP
ijtc-1384	110	39	banking	banking	NOUN
ijtc-1384	110	40	sector	sector	NOUN
ijtc-1384	110	41	companies	company	NOUN
ijtc-1384	110	42	2016	2016	NUM
ijtc-1384	110	43	-	-	SYM
ijtc-1384	110	44	2019	2019	NUM
ijtc-1384	110	45	.	.	PUNCT
ijtc-1384	111	1	also	also	ADV
ijtc-1384	111	2	the	the	DET
ijtc-1384	111	3	findings	finding	NOUN
ijtc-1384	111	4	of	of	ADP
ijtc-1384	111	5	al	al	PROPN
ijtc-1384	111	6	-	-	PUNCT
ijtc-1384	111	7	ahdal	ahdal	PROPN
ijtc-1384	111	8	&	&	CCONJ
ijtc-1384	111	9	hashim	hashim	PROPN
ijtc-1384	111	10	(	(	PUNCT
ijtc-1384	111	11	2022	2022	NUM
ijtc-1384	111	12	)	)	PUNCT
ijtc-1384	111	13	state	state	NOUN
ijtc-1384	111	14	that	that	SCONJ
ijtc-1384	111	15	the	the	DET
ijtc-1384	111	16	relationship	relationship	NOUN
ijtc-1384	111	17	between	between	ADP
ijtc-1384	111	18	audit	audit	NOUN
ijtc-1384	111	19	quality	quality	NOUN
ijtc-1384	111	20	and	and	CCONJ
ijtc-1384	111	21	company	company	NOUN
ijtc-1384	111	22	performance	performance	NOUN
ijtc-1384	111	23	is	be	AUX
ijtc-1384	111	24	not	not	PART
ijtc-1384	111	25	significant	significant	ADJ
ijtc-1384	111	26	,	,	PUNCT
ijtc-1384	111	27	so	so	CCONJ
ijtc-1384	111	28	the	the	DET
ijtc-1384	111	29	development	development	NOUN
ijtc-1384	111	30	of	of	ADP
ijtc-1384	111	31	the	the	DET
ijtc-1384	111	32	author	author	NOUN
ijtc-1384	111	33	's	's	PART
ijtc-1384	111	34	hypothesis	hypothesis	NOUN
ijtc-1384	111	35	:	:	PUNCT
ijtc-1384	111	36	h4	h4	NOUN
ijtc-1384	111	37	:	:	PUNCT
ijtc-1384	111	38	audit	audit	NOUN
ijtc-1384	111	39	quality	quality	NOUN
ijtc-1384	111	40	has	have	VERB
ijtc-1384	111	41	a	a	DET
ijtc-1384	111	42	significant	significant	ADJ
ijtc-1384	111	43	positive	positive	ADJ
ijtc-1384	111	44	effect	effect	NOUN
ijtc-1384	111	45	on	on	ADP
ijtc-1384	111	46	roa	roa	PROPN
ijtc-1384	111	47	h5	h5	PROPN
ijtc-1384	111	48	:	:	PUNCT
ijtc-1384	111	49	audit	audit	NOUN
ijtc-1384	111	50	quality	quality	NOUN
ijtc-1384	111	51	has	have	VERB
ijtc-1384	111	52	a	a	DET
ijtc-1384	111	53	significant	significant	ADJ
ijtc-1384	111	54	positive	positive	ADJ
ijtc-1384	111	55	effect	effect	NOUN
ijtc-1384	111	56	on	on	ADP
ijtc-1384	111	57	roe	roe	PROPN
ijtc-1384	111	58	h6	h6	PROPN
ijtc-1384	111	59	:	:	PUNCT
ijtc-1384	111	60	audit	audit	NOUN
ijtc-1384	111	61	quality	quality	NOUN
ijtc-1384	111	62	has	have	VERB
ijtc-1384	111	63	a	a	DET
ijtc-1384	111	64	significant	significant	ADJ
ijtc-1384	111	65	positive	positive	ADJ
ijtc-1384	111	66	effect	effect	NOUN
ijtc-1384	111	67	on	on	ADP
ijtc-1384	111	68	npm	npm	PROPN
ijtc-1384	111	69	green	green	PROPN
ijtc-1384	111	70	accounting	accounting	PROPN
ijtc-1384	111	71	and	and	CCONJ
ijtc-1384	111	72	audit	audit	NOUN
ijtc-1384	111	73	quality	quality	NOUN
ijtc-1384	111	74	on	on	ADP
ijtc-1384	111	75	company	company	NOUN
ijtc-1384	111	76	performance	performance	NOUN
ijtc-1384	111	77	improvements	improvement	NOUN
ijtc-1384	111	78	in	in	ADP
ijtc-1384	111	79	company	company	NOUN
ijtc-1384	111	80	performance	performance	NOUN
ijtc-1384	111	81	must	must	AUX
ijtc-1384	111	82	be	be	AUX
ijtc-1384	111	83	equalized	equalize	VERB
ijtc-1384	111	84	with	with	ADP
ijtc-1384	111	85	the	the	DET
ijtc-1384	111	86	implementation	implementation	NOUN
ijtc-1384	111	87	of	of	ADP
ijtc-1384	111	88	green	green	ADJ
ijtc-1384	111	89	accounting	accounting	NOUN
ijtc-1384	111	90	in	in	ADP
ijtc-1384	111	91	the	the	DET
ijtc-1384	111	92	company	company	NOUN
ijtc-1384	111	93	as	as	ADP
ijtc-1384	111	94	proof	proof	NOUN
ijtc-1384	111	95	that	that	SCONJ
ijtc-1384	111	96	the	the	DET
ijtc-1384	111	97	company	company	NOUN
ijtc-1384	111	98	cares	care	VERB
ijtc-1384	111	99	about	about	ADP
ijtc-1384	111	100	the	the	DET
ijtc-1384	111	101	lives	life	NOUN
ijtc-1384	111	102	of	of	ADP
ijtc-1384	111	103	the	the	DET
ijtc-1384	111	104	surrounding	surround	VERB
ijtc-1384	111	105	community	community	NOUN
ijtc-1384	111	106	.	.	PUNCT
ijtc-1384	112	1	green	green	ADJ
ijtc-1384	112	2	accounting	accounting	PROPN
ijtc-1384	112	3	has	have	AUX
ijtc-1384	112	4	become	become	VERB
ijtc-1384	112	5	an	an	DET
ijtc-1384	112	6	integrated	integrate	VERB
ijtc-1384	112	7	function	function	NOUN
ijtc-1384	112	8	related	relate	VERB
ijtc-1384	112	9	to	to	ADP
ijtc-1384	112	10	environmental	environmental	ADJ
ijtc-1384	112	11	preservation	preservation	NOUN
ijtc-1384	112	12	and	and	CCONJ
ijtc-1384	112	13	management	management	NOUN
ijtc-1384	112	14	for	for	ADP
ijtc-1384	112	15	the	the	DET
ijtc-1384	112	16	benefit	benefit	NOUN
ijtc-1384	112	17	of	of	ADP
ijtc-1384	112	18	the	the	DET
ijtc-1384	112	19	area	area	NOUN
ijtc-1384	112	20	around	around	ADP
ijtc-1384	112	21	the	the	DET
ijtc-1384	112	22	company	company	NOUN
ijtc-1384	112	23	(	(	PUNCT
ijtc-1384	112	24	emy	emy	PROPN
ijtc-1384	112	25	,	,	PUNCT
ijtc-1384	112	26	2020	2020	NUM
ijtc-1384	112	27	)	)	PUNCT
ijtc-1384	112	28	.	.	PUNCT
ijtc-1384	113	1	in	in	ADP
ijtc-1384	113	2	addition	addition	NOUN
ijtc-1384	113	3	,	,	PUNCT
ijtc-1384	113	4	proof	proof	NOUN
ijtc-1384	113	5	that	that	SCONJ
ijtc-1384	113	6	the	the	DET
ijtc-1384	113	7	company	company	NOUN
ijtc-1384	113	8	's	's	PART
ijtc-1384	113	9	performance	performance	NOUN
ijtc-1384	113	10	has	have	AUX
ijtc-1384	113	11	been	be	AUX
ijtc-1384	113	12	carried	carry	VERB
ijtc-1384	113	13	out	out	ADP
ijtc-1384	113	14	according	accord	VERB
ijtc-1384	113	15	to	to	ADP
ijtc-1384	113	16	applicable	applicable	ADJ
ijtc-1384	113	17	standards	standard	NOUN
ijtc-1384	113	18	can	can	AUX
ijtc-1384	113	19	be	be	AUX
ijtc-1384	113	20	proven	prove	VERB
ijtc-1384	113	21	on	on	ADP
ijtc-1384	113	22	financial	financial	ADJ
ijtc-1384	113	23	reports	report	NOUN
ijtc-1384	113	24	and	and	CCONJ
ijtc-1384	113	25	sustainability	sustainability	NOUN
ijtc-1384	113	26	reports	report	NOUN
ijtc-1384	113	27	that	that	PRON
ijtc-1384	113	28	are	be	AUX
ijtc-1384	113	29	checked	check	VERB
ijtc-1384	113	30	by	by	ADP
ijtc-1384	113	31	qualified	qualified	ADJ
ijtc-1384	113	32	public	public	ADJ
ijtc-1384	113	33	accountants	accountant	NOUN
ijtc-1384	113	34	.	.	PUNCT
ijtc-1384	114	1	in	in	ADP
ijtc-1384	114	2	the	the	DET
ijtc-1384	114	3	research	research	NOUN
ijtc-1384	114	4	of	of	ADP
ijtc-1384	114	5	faranika	faranika	PROPN
ijtc-1384	114	6	&	&	CCONJ
ijtc-1384	114	7	illahi	illahi	X
ijtc-1384	114	8	(	(	PUNCT
ijtc-1384	114	9	2023	2023	NUM
ijtc-1384	114	10	)	)	PUNCT
ijtc-1384	114	11	it	it	PRON
ijtc-1384	114	12	is	be	AUX
ijtc-1384	114	13	suggested	suggest	VERB
ijtc-1384	114	14	that	that	SCONJ
ijtc-1384	114	15	there	there	PRON
ijtc-1384	114	16	is	be	VERB
ijtc-1384	114	17	an	an	DET
ijtc-1384	114	18	effect	effect	NOUN
ijtc-1384	114	19	of	of	ADP
ijtc-1384	114	20	green	green	ADJ
ijtc-1384	114	21	accounting	accounting	NOUN
ijtc-1384	114	22	and	and	CCONJ
ijtc-1384	114	23	audit	audit	NOUN
ijtc-1384	114	24	quality	quality	NOUN
ijtc-1384	114	25	on	on	ADP
ijtc-1384	114	26	firm	firm	ADJ
ijtc-1384	114	27	value	value	NOUN
ijtc-1384	114	28	,	,	PUNCT
ijtc-1384	114	29	the	the	DET
ijtc-1384	114	30	difference	difference	NOUN
ijtc-1384	114	31	in	in	ADP
ijtc-1384	114	32	variable	variable	ADJ
ijtc-1384	114	33	testing	testing	NOUN
ijtc-1384	114	34	that	that	PRON
ijtc-1384	114	35	occurs	occur	VERB
ijtc-1384	114	36	in	in	ADP
ijtc-1384	114	37	the	the	DET
ijtc-1384	114	38	findings	finding	NOUN
ijtc-1384	114	39	of	of	ADP
ijtc-1384	114	40	salsabila	salsabila	PROPN
ijtc-1384	114	41	&	&	CCONJ
ijtc-1384	114	42	widiatmoko	widiatmoko	PROPN
ijtc-1384	114	43	(	(	PUNCT
ijtc-1384	114	44	2022	2022	NUM
ijtc-1384	114	45	)	)	PUNCT
ijtc-1384	114	46	states	state	VERB
ijtc-1384	114	47	the	the	DET
ijtc-1384	114	48	results	result	NOUN
ijtc-1384	114	49	that	that	PRON
ijtc-1384	114	50	green	green	ADJ
ijtc-1384	114	51	accounting	accounting	NOUN
ijtc-1384	114	52	on	on	ADP
ijtc-1384	114	53	firm	firm	ADJ
ijtc-1384	114	54	value	value	NOUN
ijtc-1384	114	55	with	with	ADP
ijtc-1384	114	56	mediation	mediation	NOUN
ijtc-1384	114	57	of	of	ADP
ijtc-1384	114	58	financial	financial	ADJ
ijtc-1384	114	59	performance	performance	NOUN
ijtc-1384	114	60	has	have	VERB
ijtc-1384	114	61	a	a	DET
ijtc-1384	114	62	significant	significant	ADJ
ijtc-1384	114	63	effect	effect	NOUN
ijtc-1384	114	64	.	.	PUNCT
ijtc-1384	115	1	this	this	DET
ijtc-1384	115	2	study	study	NOUN
ijtc-1384	115	3	focuses	focus	VERB
ijtc-1384	115	4	on	on	ADP
ijtc-1384	115	5	the	the	DET
ijtc-1384	115	6	dependent	dependent	ADJ
ijtc-1384	115	7	variable	variable	NOUN
ijtc-1384	115	8	of	of	ADP
ijtc-1384	115	9	this	this	DET
ijtc-1384	115	10	company	company	NOUN
ijtc-1384	115	11	's	's	PART
ijtc-1384	115	12	performance	performance	NOUN
ijtc-1384	115	13	.	.	PUNCT
ijtc-1384	116	1	h7	h7	NOUN
ijtc-1384	116	2	:	:	PUNCT
ijtc-1384	116	3	green	green	ADJ
ijtc-1384	116	4	accounting	accounting	NOUN
ijtc-1384	116	5	and	and	CCONJ
ijtc-1384	116	6	audit	audit	NOUN
ijtc-1384	116	7	quality	quality	NOUN
ijtc-1384	116	8	have	have	VERB
ijtc-1384	116	9	a	a	DET
ijtc-1384	116	10	significant	significant	ADJ
ijtc-1384	116	11	positive	positive	ADJ
ijtc-1384	116	12	effect	effect	NOUN
ijtc-1384	116	13	on	on	ADP
ijtc-1384	116	14	roa	roa	PROPN
ijtc-1384	116	15	h8	h8	PROPN
ijtc-1384	116	16	:	:	PUNCT
ijtc-1384	116	17	green	green	ADJ
ijtc-1384	116	18	accounting	accounting	NOUN
ijtc-1384	116	19	and	and	CCONJ
ijtc-1384	116	20	audit	audit	NOUN
ijtc-1384	116	21	quality	quality	NOUN
ijtc-1384	116	22	have	have	VERB
ijtc-1384	116	23	a	a	DET
ijtc-1384	116	24	significant	significant	ADJ
ijtc-1384	116	25	positive	positive	ADJ
ijtc-1384	116	26	effect	effect	NOUN
ijtc-1384	116	27	on	on	ADP
ijtc-1384	116	28	roe	roe	PROPN
ijtc-1384	116	29	h9	h9	PROPN
ijtc-1384	116	30	:	:	PUNCT
ijtc-1384	116	31	green	green	ADJ
ijtc-1384	116	32	accounting	accounting	NOUN
ijtc-1384	116	33	and	and	CCONJ
ijtc-1384	116	34	audit	audit	NOUN
ijtc-1384	116	35	quality	quality	NOUN
ijtc-1384	116	36	have	have	VERB
ijtc-1384	116	37	a	a	DET
ijtc-1384	116	38	significant	significant	ADJ
ijtc-1384	116	39	positive	positive	ADJ
ijtc-1384	116	40	effect	effect	NOUN
ijtc-1384	116	41	on	on	ADP
ijtc-1384	116	42	npm	npm	PROPN
ijtc-1384	116	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	116	44	boosting	boost	VERB
ijtc-1384	116	45	corporate	corporate	ADJ
ijtc-1384	116	46	performance	performance	NOUN
ijtc-1384	116	47	:	:	PUNCT
ijtc-1384	116	48	green	green	ADJ
ijtc-1384	116	49	accounting	accounting	NOUN
ijtc-1384	116	50	and	and	CCONJ
ijtc-1384	116	51	audit	audit	NOUN
ijtc-1384	116	52	quality	quality	NOUN
ijtc-1384	116	53	synergy	synergy	NOUN
ijtc-1384	116	54	tampubolon	tampubolon	NOUN
ijtc-1384	116	55	,	,	PUNCT
ijtc-1384	116	56	siagian	siagian	ADJ
ijtc-1384	116	57	,	,	PUNCT
ijtc-1384	116	58	and	and	CCONJ
ijtc-1384	116	59	rinendy	rinendy	ADJ
ijtc-1384	117	1	715	715	NUM
ijtc-1384	117	2	|	|	ADV
ijtc-1384	117	3	ilomata	ilomata	PROPN
ijtc-1384	117	4	international	international	ADJ
ijtc-1384	117	5	journal	journal	NOUN
ijtc-1384	117	6	of	of	ADP
ijtc-1384	117	7	tax	tax	PROPN
ijtc-1384	117	8	&	&	CCONJ
ijtc-1384	117	9	accounting	accounting	PROPN
ijtc-1384	117	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1384	117	11	figure	figure	NOUN
ijtc-1384	117	12	1	1	NUM
ijtc-1384	117	13	.	.	PUNCT
ijtc-1384	117	14	theoretical	theoretical	ADJ
ijtc-1384	117	15	framework	framework	NOUN
ijtc-1384	117	16	methods	method	NOUN
ijtc-1384	117	17	population	population	NOUN
ijtc-1384	117	18	and	and	CCONJ
ijtc-1384	117	19	sample	sample	NOUN
ijtc-1384	117	20	in	in	ADP
ijtc-1384	117	21	this	this	DET
ijtc-1384	117	22	study	study	NOUN
ijtc-1384	117	23	,	,	PUNCT
ijtc-1384	117	24	property	property	NOUN
ijtc-1384	117	25	and	and	CCONJ
ijtc-1384	117	26	real	real	ADJ
ijtc-1384	117	27	estate	estate	NOUN
ijtc-1384	117	28	sector	sector	NOUN
ijtc-1384	117	29	companies	company	NOUN
ijtc-1384	117	30	listed	list	VERB
ijtc-1384	117	31	on	on	ADP
ijtc-1384	117	32	the	the	DET
ijtc-1384	117	33	idx	idx	NOUN
ijtc-1384	117	34	in	in	ADP
ijtc-1384	117	35	2021	2021	NUM
ijtc-1384	117	36	-	-	SYM
ijtc-1384	117	37	2022	2022	NUM
ijtc-1384	117	38	are	be	AUX
ijtc-1384	117	39	the	the	DET
ijtc-1384	117	40	population	population	NOUN
ijtc-1384	117	41	to	to	PART
ijtc-1384	117	42	be	be	AUX
ijtc-1384	117	43	investigated	investigate	VERB
ijtc-1384	117	44	.	.	PUNCT
ijtc-1384	118	1	for	for	ADP
ijtc-1384	118	2	this	this	DET
ijtc-1384	118	3	study	study	NOUN
ijtc-1384	118	4	,	,	PUNCT
ijtc-1384	118	5	a	a	DET
ijtc-1384	118	6	sample	sample	NOUN
ijtc-1384	118	7	of	of	ADP
ijtc-1384	118	8	69	69	NUM
ijtc-1384	118	9	companies	company	NOUN
ijtc-1384	118	10	for	for	ADP
ijtc-1384	118	11	2	2	NUM
ijtc-1384	118	12	years	year	NOUN
ijtc-1384	118	13	was	be	AUX
ijtc-1384	118	14	used	use	VERB
ijtc-1384	118	15	.	.	PUNCT
ijtc-1384	119	1	the	the	DET
ijtc-1384	119	2	data	data	NOUN
ijtc-1384	119	3	processing	processing	NOUN
ijtc-1384	119	4	technique	technique	NOUN
ijtc-1384	119	5	is	be	AUX
ijtc-1384	119	6	to	to	PART
ijtc-1384	119	7	use	use	VERB
ijtc-1384	119	8	financial	financial	ADJ
ijtc-1384	119	9	reports	report	NOUN
ijtc-1384	119	10	and	and	CCONJ
ijtc-1384	119	11	sustainability	sustainability	NOUN
ijtc-1384	119	12	reports	report	NOUN
ijtc-1384	119	13	that	that	PRON
ijtc-1384	119	14	can	can	AUX
ijtc-1384	119	15	be	be	AUX
ijtc-1384	119	16	accessed	access	VERB
ijtc-1384	119	17	via	via	ADP
ijtc-1384	119	18	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1384	119	19	to	to	PART
ijtc-1384	119	20	observe	observe	VERB
ijtc-1384	119	21	the	the	DET
ijtc-1384	119	22	gri	gri	PROPN
ijtc-1384	119	23	g4	g4	NOUN
ijtc-1384	119	24	disclosure	disclosure	NOUN
ijtc-1384	119	25	indicators	indicator	NOUN
ijtc-1384	119	26	,	,	PUNCT
ijtc-1384	119	27	big4	big4	NOUN
ijtc-1384	119	28	public	public	ADJ
ijtc-1384	119	29	accounting	accounting	NOUN
ijtc-1384	119	30	firm	firm	NOUN
ijtc-1384	119	31	,	,	PUNCT
ijtc-1384	119	32	company	company	NOUN
ijtc-1384	119	33	performance	performance	NOUN
ijtc-1384	119	34	.	.	PUNCT
ijtc-1384	120	1	with	with	ADP
ijtc-1384	120	2	the	the	DET
ijtc-1384	120	3	aim	aim	NOUN
ijtc-1384	120	4	of	of	ADP
ijtc-1384	120	5	determining	determine	VERB
ijtc-1384	120	6	whether	whether	SCONJ
ijtc-1384	120	7	the	the	DET
ijtc-1384	120	8	research	research	NOUN
ijtc-1384	120	9	is	be	AUX
ijtc-1384	120	10	relevant	relevant	ADJ
ijtc-1384	120	11	to	to	PART
ijtc-1384	120	12	research	research	VERB
ijtc-1384	120	13	in	in	ADP
ijtc-1384	120	14	the	the	DET
ijtc-1384	120	15	field	field	NOUN
ijtc-1384	120	16	.	.	PUNCT
ijtc-1384	121	1	by	by	ADP
ijtc-1384	121	2	applying	apply	VERB
ijtc-1384	121	3	research	research	NOUN
ijtc-1384	121	4	tools	tool	NOUN
ijtc-1384	121	5	,	,	PUNCT
ijtc-1384	121	6	samples	sample	NOUN
ijtc-1384	121	7	will	will	AUX
ijtc-1384	121	8	be	be	AUX
ijtc-1384	121	9	randomly	randomly	ADV
ijtc-1384	121	10	selected	select	VERB
ijtc-1384	121	11	and	and	CCONJ
ijtc-1384	121	12	data	datum	NOUN
ijtc-1384	121	13	collected	collect	VERB
ijtc-1384	121	14	for	for	ADP
ijtc-1384	121	15	statistical	statistical	ADJ
ijtc-1384	121	16	examination	examination	NOUN
ijtc-1384	121	17	.	.	PUNCT
ijtc-1384	122	1	this	this	DET
ijtc-1384	122	2	study	study	NOUN
ijtc-1384	122	3	uses	use	VERB
ijtc-1384	122	4	purposive	purposive	ADJ
ijtc-1384	122	5	sampling	sampling	NOUN
ijtc-1384	122	6	method	method	NOUN
ijtc-1384	122	7	for	for	ADP
ijtc-1384	122	8	sampling	sample	VERB
ijtc-1384	122	9	.	.	PUNCT
ijtc-1384	123	1	the	the	DET
ijtc-1384	123	2	predetermined	predetermine	VERB
ijtc-1384	123	3	criteria	criterion	NOUN
ijtc-1384	123	4	include	include	VERB
ijtc-1384	123	5	:	:	PUNCT
ijtc-1384	123	6	1	1	X
ijtc-1384	123	7	)	)	PUNCT
ijtc-1384	123	8	property	property	NOUN
ijtc-1384	123	9	and	and	CCONJ
ijtc-1384	123	10	real	real	ADJ
ijtc-1384	123	11	estate	estate	NOUN
ijtc-1384	123	12	companies	company	NOUN
ijtc-1384	123	13	listed	list	VERB
ijtc-1384	123	14	in	in	ADP
ijtc-1384	123	15	2021	2021	NUM
ijtc-1384	123	16	-	-	SYM
ijtc-1384	123	17	2022	2022	NUM
ijtc-1384	123	18	,	,	PUNCT
ijtc-1384	123	19	2	2	NUM
ijtc-1384	123	20	)	)	PUNCT
ijtc-1384	123	21	companies	company	NOUN
ijtc-1384	123	22	that	that	PRON
ijtc-1384	123	23	delisted	delist	VERB
ijtc-1384	123	24	during	during	ADP
ijtc-1384	123	25	the	the	DET
ijtc-1384	123	26	study	study	NOUN
ijtc-1384	123	27	period	period	NOUN
ijtc-1384	123	28	.	.	PUNCT
ijtc-1384	124	1	there	there	PRON
ijtc-1384	124	2	are	be	VERB
ijtc-1384	124	3	162	162	NUM
ijtc-1384	124	4	property	property	NOUN
ijtc-1384	124	5	and	and	CCONJ
ijtc-1384	124	6	real	real	ADJ
ijtc-1384	124	7	estate	estate	NOUN
ijtc-1384	124	8	companies	company	NOUN
ijtc-1384	124	9	during	during	ADP
ijtc-1384	124	10	2021	2021	NUM
ijtc-1384	124	11	-	-	SYM
ijtc-1384	124	12	2022	2022	NUM
ijtc-1384	124	13	,	,	PUNCT
ijtc-1384	124	14	after	after	ADP
ijtc-1384	124	15	the	the	DET
ijtc-1384	124	16	sampling	sampling	NOUN
ijtc-1384	124	17	process	process	NOUN
ijtc-1384	124	18	by	by	ADP
ijtc-1384	124	19	considering	consider	VERB
ijtc-1384	124	20	several	several	ADJ
ijtc-1384	124	21	criteria	criterion	NOUN
ijtc-1384	124	22	previously	previously	ADV
ijtc-1384	124	23	described	describe	VERB
ijtc-1384	124	24	,	,	PUNCT
ijtc-1384	124	25	69	69	NUM
ijtc-1384	124	26	companies	company	NOUN
ijtc-1384	124	27	were	be	AUX
ijtc-1384	124	28	found	find	VERB
ijtc-1384	124	29	to	to	PART
ijtc-1384	124	30	be	be	AUX
ijtc-1384	124	31	eligible	eligible	ADJ
ijtc-1384	124	32	.	.	PUNCT
ijtc-1384	125	1	thus	thus	ADV
ijtc-1384	125	2	,	,	PUNCT
ijtc-1384	125	3	the	the	DET
ijtc-1384	125	4	total	total	ADJ
ijtc-1384	125	5	number	number	NOUN
ijtc-1384	125	6	of	of	ADP
ijtc-1384	125	7	companies	company	NOUN
ijtc-1384	125	8	sampled	sample	VERB
ijtc-1384	125	9	in	in	ADP
ijtc-1384	125	10	the	the	DET
ijtc-1384	125	11	study	study	NOUN
ijtc-1384	125	12	was	be	AUX
ijtc-1384	125	13	138	138	NUM
ijtc-1384	125	14	companies	company	NOUN
ijtc-1384	125	15	.	.	PUNCT
ijtc-1384	126	1	table	table	NOUN
ijtc-1384	126	2	1	1	NUM
ijtc-1384	126	3	sample	sample	NOUN
ijtc-1384	126	4	selection	selection	NOUN
ijtc-1384	126	5	no	no	DET
ijtc-1384	126	6	description	description	NOUN
ijtc-1384	126	7	total	total	NOUN
ijtc-1384	126	8	1	1	NUM
ijtc-1384	126	9	.	.	PUNCT
ijtc-1384	126	10	number	number	NOUN
ijtc-1384	126	11	of	of	ADP
ijtc-1384	126	12	property	property	NOUN
ijtc-1384	126	13	and	and	CCONJ
ijtc-1384	126	14	real	real	ADJ
ijtc-1384	126	15	estate	estate	NOUN
ijtc-1384	126	16	companies	company	NOUN
ijtc-1384	126	17	listed	list	VERB
ijtc-1384	126	18	on	on	ADP
ijtc-1384	126	19	the	the	DET
ijtc-1384	126	20	indonesia	indonesia	PROPN
ijtc-1384	126	21	stock	stock	PROPN
ijtc-1384	126	22	exchange	exchange	PROPN
ijtc-1384	126	23	during	during	ADP
ijtc-1384	126	24	2021	2021	NUM
ijtc-1384	126	25	-	-	SYM
ijtc-1384	126	26	2022	2022	NUM
ijtc-1384	126	27	162	162	NUM
ijtc-1384	126	28	roa	roa	PROPN
ijtc-1384	126	29	green	green	PROPN
ijtc-1384	126	30	accounting	accounting	PROPN
ijtc-1384	126	31	roe	roe	PROPN
ijtc-1384	126	32	audit	audit	PROPN
ijtc-1384	126	33	quality	quality	PROPN
ijtc-1384	126	34	npm	npm	PROPN
ijtc-1384	126	35	corporate	corporate	ADJ
ijtc-1384	126	36	perpomance	perpomance	NOUN
ijtc-1384	126	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	126	38	http://www.idx.co.id/	http://www.idx.co.id/	NOUN
ijtc-1384	126	39	boosting	boost	VERB
ijtc-1384	126	40	corporate	corporate	ADJ
ijtc-1384	126	41	performance	performance	NOUN
ijtc-1384	126	42	:	:	PUNCT
ijtc-1384	126	43	green	green	ADJ
ijtc-1384	126	44	accounting	accounting	NOUN
ijtc-1384	126	45	and	and	CCONJ
ijtc-1384	126	46	audit	audit	NOUN
ijtc-1384	126	47	quality	quality	NOUN
ijtc-1384	126	48	synergy	synergy	NOUN
ijtc-1384	126	49	tampubolon	tampubolon	NOUN
ijtc-1384	126	50	,	,	PUNCT
ijtc-1384	126	51	siagian	siagian	ADJ
ijtc-1384	126	52	,	,	PUNCT
ijtc-1384	126	53	and	and	CCONJ
ijtc-1384	126	54	rinendy	rinendy	ADJ
ijtc-1384	126	55	716	716	NUM
ijtc-1384	126	56	|	|	ADV
ijtc-1384	126	57	ilomata	ilomata	NOUN
ijtc-1384	126	58	international	international	ADJ
ijtc-1384	126	59	journal	journal	NOUN
ijtc-1384	126	60	of	of	ADP
ijtc-1384	126	61	tax	tax	PROPN
ijtc-1384	126	62	&	&	CCONJ
ijtc-1384	126	63	accounting	accounting	NOUN
ijtc-1384	127	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	127	2	2	2	NUM
ijtc-1384	127	3	.	.	PUNCT
ijtc-1384	127	4	companies	company	NOUN
ijtc-1384	127	5	that	that	PRON
ijtc-1384	127	6	delisted	delist	VERB
ijtc-1384	127	7	during	during	ADP
ijtc-1384	127	8	the	the	DET
ijtc-1384	127	9	study	study	NOUN
ijtc-1384	127	10	period	period	NOUN
ijtc-1384	127	11	(	(	PUNCT
ijtc-1384	127	12	24	24	NUM
ijtc-1384	127	13	)	)	PUNCT
ijtc-1384	127	14	number	number	NOUN
ijtc-1384	127	15	of	of	ADP
ijtc-1384	127	16	companies	company	NOUN
ijtc-1384	127	17	studied	study	VERB
ijtc-1384	127	18	in	in	ADP
ijtc-1384	127	19	2021	2021	NUM
ijtc-1384	127	20	-	-	SYM
ijtc-1384	127	21	2022	2022	NUM
ijtc-1384	127	22	total	total	ADJ
ijtc-1384	127	23	sample	sample	NOUN
ijtc-1384	127	24	for	for	ADP
ijtc-1384	127	25	2	2	NUM
ijtc-1384	127	26	years	year	NOUN
ijtc-1384	127	27	138	138	NUM
ijtc-1384	127	28	this	this	DET
ijtc-1384	127	29	study	study	NOUN
ijtc-1384	127	30	's	's	PART
ijtc-1384	127	31	findings	finding	NOUN
ijtc-1384	127	32	method	method	NOUN
ijtc-1384	127	33	,	,	PUNCT
ijtc-1384	127	34	which	which	PRON
ijtc-1384	127	35	uses	use	VERB
ijtc-1384	127	36	quantitative	quantitative	ADJ
ijtc-1384	127	37	measurements	measurement	NOUN
ijtc-1384	127	38	,	,	PUNCT
ijtc-1384	127	39	is	be	AUX
ijtc-1384	127	40	used	use	VERB
ijtc-1384	127	41	to	to	PART
ijtc-1384	127	42	study	study	VERB
ijtc-1384	127	43	a	a	DET
ijtc-1384	127	44	special	special	ADJ
ijtc-1384	127	45	population	population	NOUN
ijtc-1384	127	46	or	or	CCONJ
ijtc-1384	127	47	sample	sample	NOUN
ijtc-1384	127	48	(	(	PUNCT
ijtc-1384	127	49	ferinia	ferinia	NOUN
ijtc-1384	127	50	,	,	PUNCT
ijtc-1384	127	51	2023	2023	NUM
ijtc-1384	127	52	)	)	PUNCT
ijtc-1384	127	53	.	.	PUNCT
ijtc-1384	128	1	the	the	DET
ijtc-1384	128	2	approach	approach	NOUN
ijtc-1384	128	3	used	use	VERB
ijtc-1384	128	4	is	be	AUX
ijtc-1384	128	5	a	a	DET
ijtc-1384	128	6	correlation	correlation	NOUN
ijtc-1384	128	7	approach	approach	NOUN
ijtc-1384	128	8	,	,	PUNCT
ijtc-1384	128	9	to	to	PART
ijtc-1384	128	10	see	see	VERB
ijtc-1384	128	11	how	how	SCONJ
ijtc-1384	128	12	each	each	DET
ijtc-1384	128	13	variable	variable	NOUN
ijtc-1384	128	14	relates	relate	VERB
ijtc-1384	128	15	to	to	ADP
ijtc-1384	128	16	one	one	NUM
ijtc-1384	128	17	another	another	DET
ijtc-1384	128	18	.	.	PUNCT
ijtc-1384	129	1	secondary	secondary	ADJ
ijtc-1384	129	2	data	datum	NOUN
ijtc-1384	129	3	is	be	AUX
ijtc-1384	129	4	information	information	NOUN
ijtc-1384	129	5	obtained	obtain	VERB
ijtc-1384	129	6	from	from	ADP
ijtc-1384	129	7	pre	pre	ADJ
ijtc-1384	129	8	-	-	ADJ
ijtc-1384	129	9	existing	existing	ADJ
ijtc-1384	129	10	data	datum	NOUN
ijtc-1384	129	11	sources	source	NOUN
ijtc-1384	129	12	and	and	CCONJ
ijtc-1384	129	13	can	can	AUX
ijtc-1384	129	14	be	be	AUX
ijtc-1384	129	15	accessed	access	VERB
ijtc-1384	129	16	by	by	ADP
ijtc-1384	129	17	researchers	researcher	NOUN
ijtc-1384	129	18	for	for	ADP
ijtc-1384	129	19	further	further	ADJ
ijtc-1384	129	20	analysis	analysis	NOUN
ijtc-1384	129	21	or	or	CCONJ
ijtc-1384	129	22	research	research	NOUN
ijtc-1384	129	23	purposes	purpose	NOUN
ijtc-1384	129	24	(	(	PUNCT
ijtc-1384	129	25	marisya	marisya	NOUN
ijtc-1384	129	26	&	&	CCONJ
ijtc-1384	129	27	sukma	sukma	PROPN
ijtc-1384	129	28	,	,	PUNCT
ijtc-1384	129	29	2020	2020	NUM
ijtc-1384	129	30	)	)	PUNCT
ijtc-1384	129	31	.	.	PUNCT
ijtc-1384	130	1	this	this	DET
ijtc-1384	130	2	study	study	NOUN
ijtc-1384	130	3	uses	use	VERB
ijtc-1384	130	4	secondary	secondary	ADJ
ijtc-1384	130	5	data	datum	NOUN
ijtc-1384	130	6	from	from	ADP
ijtc-1384	130	7	the	the	DET
ijtc-1384	130	8	company	company	NOUN
ijtc-1384	130	9	's	's	PART
ijtc-1384	130	10	annual	annual	ADJ
ijtc-1384	130	11	report	report	NOUN
ijtc-1384	130	12	and	and	CCONJ
ijtc-1384	130	13	sustainability	sustainability	NOUN
ijtc-1384	130	14	report	report	NOUN
ijtc-1384	130	15	during	during	ADP
ijtc-1384	130	16	2020	2020	NUM
ijtc-1384	130	17	-	-	SYM
ijtc-1384	130	18	2021	2021	NUM
ijtc-1384	130	19	.	.	PUNCT
ijtc-1384	131	1	table	table	NOUN
ijtc-1384	131	2	2	2	NUM
ijtc-1384	131	3	variables	variable	NOUN
ijtc-1384	131	4	definition	definition	NOUN
ijtc-1384	131	5	variable	variable	NOUN
ijtc-1384	131	6	measurement	measurement	NOUN
ijtc-1384	131	7	formula	formula	VERB
ijtc-1384	131	8	corporate	corporate	ADJ
ijtc-1384	131	9	performan	performan	NOUN
ijtc-1384	131	10	ce	ce	PROPN
ijtc-1384	131	11	financial	financial	ADJ
ijtc-1384	131	12	ratios	ratio	NOUN
ijtc-1384	131	13	are	be	AUX
ijtc-1384	131	14	a	a	DET
ijtc-1384	131	15	method	method	NOUN
ijtc-1384	131	16	of	of	ADP
ijtc-1384	131	17	analyzing	analyze	VERB
ijtc-1384	131	18	financial	financial	ADJ
ijtc-1384	131	19	statements	statement	NOUN
ijtc-1384	131	20	by	by	ADP
ijtc-1384	131	21	comparing	compare	VERB
ijtc-1384	131	22	and	and	CCONJ
ijtc-1384	131	23	dividing	divide	VERB
ijtc-1384	131	24	numbers	number	NOUN
ijtc-1384	131	25	to	to	PART
ijtc-1384	131	26	obtain	obtain	VERB
ijtc-1384	131	27	relevant	relevant	ADJ
ijtc-1384	131	28	relationship	relationship	NOUN
ijtc-1384	131	29	(	(	PUNCT
ijtc-1384	131	30	lase	lase	NOUN
ijtc-1384	131	31	et	et	PROPN
ijtc-1384	131	32	al	al	PROPN
ijtc-1384	131	33	.	.	PROPN
ijtc-1384	131	34	,	,	PUNCT
ijtc-1384	131	35	2022	2022	NUM
ijtc-1384	131	36	)	)	PUNCT
ijtc-1384	131	37	roa	roa	NOUN
ijtc-1384	132	1	=	=	PROPN
ijtc-1384	132	2	net	net	NOUN
ijtc-1384	132	3	income/	income/	NUM
ijtc-1384	132	4	total	total	ADJ
ijtc-1384	132	5	asset	asset	NOUN
ijtc-1384	132	6	roe	roe	NOUN
ijtc-1384	132	7	=	=	SYM
ijtc-1384	132	8	net	net	ADJ
ijtc-1384	132	9	income	income	NOUN
ijtc-1384	132	10	/	/	SYM
ijtc-1384	132	11	total	total	NOUN
ijtc-1384	132	12	equity	equity	NOUN
ijtc-1384	132	13	npm	npm	PROPN
ijtc-1384	132	14	=	=	PROPN
ijtc-1384	132	15	net	net	ADJ
ijtc-1384	132	16	income	income	NOUN
ijtc-1384	132	17	/	/	SYM
ijtc-1384	132	18	sales	sale	NOUN
ijtc-1384	132	19	green	green	ADJ
ijtc-1384	132	20	accounting	accounting	NOUN
ijtc-1384	132	21	green	green	ADJ
ijtc-1384	132	22	accounting	accounting	NOUN
ijtc-1384	132	23	refers	refer	VERB
ijtc-1384	132	24	to	to	ADP
ijtc-1384	132	25	measuring	measure	VERB
ijtc-1384	132	26	and	and	CCONJ
ijtc-1384	132	27	reporting	report	VERB
ijtc-1384	132	28	the	the	DET
ijtc-1384	132	29	economic	economic	ADJ
ijtc-1384	132	30	value	value	NOUN
ijtc-1384	132	31	of	of	ADP
ijtc-1384	132	32	environmentally	environmentally	ADV
ijtc-1384	132	33	friendly	friendly	ADJ
ijtc-1384	132	34	business	business	NOUN
ijtc-1384	132	35	practices	practice	NOUN
ijtc-1384	132	36	.	.	PUNCT
ijtc-1384	133	1	(	(	PUNCT
ijtc-1384	133	2	faranika	faranika	PROPN
ijtc-1384	133	3	&	&	CCONJ
ijtc-1384	133	4	illahi	illahi	PROPN
ijtc-1384	133	5	,	,	PUNCT
ijtc-1384	133	6	2023	2023	NUM
ijtc-1384	133	7	)	)	PUNCT
ijtc-1384	133	8	.	.	PUNCT
ijtc-1384	134	1	gri	gri	PROPN
ijtc-1384	134	2	index	index	NOUN
ijtc-1384	134	3	=	=	NOUN
ijtc-1384	134	4	numbers	number	NOUN
ijtc-1384	134	5	of	of	ADP
ijtc-1384	134	6	indicators	indicator	NOUN
ijtc-1384	134	7	disclosed	disclose	VERB
ijtc-1384	134	8	/	/	SYM
ijtc-1384	134	9	91	91	NUM
ijtc-1384	134	10	gri	gri	NOUN
ijtc-1384	134	11	g4	g4	NOUN
ijtc-1384	134	12	indicators	indicator	NOUN
ijtc-1384	134	13	audit	audit	VERB
ijtc-1384	134	14	quality	quality	NOUN
ijtc-1384	134	15	the	the	DET
ijtc-1384	134	16	big4	big4	NOUN
ijtc-1384	134	17	public	public	ADJ
ijtc-1384	134	18	accounting	accounting	NOUN
ijtc-1384	134	19	firm	firm	NOUN
ijtc-1384	134	20	distinguishes	distinguish	VERB
ijtc-1384	134	21	it	it	PRON
ijtc-1384	134	22	self	self	NOUN
ijtc-1384	134	23	from	from	ADP
ijtc-1384	134	24	its	its	PRON
ijtc-1384	134	25	competitors	competitor	NOUN
ijtc-1384	134	26	or	or	CCONJ
ijtc-1384	134	27	non	non	ADJ
ijtc-1384	134	28	big4	big4	NOUN
ijtc-1384	134	29	with	with	ADP
ijtc-1384	134	30	consistent	consistent	ADJ
ijtc-1384	134	31	excellence	excellence	NOUN
ijtc-1384	134	32	in	in	ADP
ijtc-1384	134	33	competence	competence	NOUN
ijtc-1384	134	34	and	and	CCONJ
ijtc-1384	134	35	independence	independence	NOUN
ijtc-1384	134	36	(	(	PUNCT
ijtc-1384	134	37	apriani	apriani	PROPN
ijtc-1384	134	38	et	et	PROPN
ijtc-1384	134	39	al	al	PROPN
ijtc-1384	134	40	.	.	PROPN
ijtc-1384	134	41	,	,	PUNCT
ijtc-1384	134	42	2020	2020	NUM
ijtc-1384	134	43	)	)	PUNCT
ijtc-1384	134	44	.	.	PUNCT
ijtc-1384	135	1	dummy	dummy	ADJ
ijtc-1384	135	2	variables	variable	NOUN
ijtc-1384	135	3	:	:	PUNCT
ijtc-1384	135	4	1	1	NUM
ijtc-1384	135	5	if	if	SCONJ
ijtc-1384	135	6	firms	firm	NOUN
ijtc-1384	135	7	audited	audit	VERB
ijtc-1384	135	8	by	by	ADP
ijtc-1384	135	9	big	big	ADJ
ijtc-1384	135	10	4	4	NUM
ijtc-1384	135	11	,	,	PUNCT
ijtc-1384	135	12	0	0	NUM
ijtc-1384	135	13	otherwise	otherwise	ADV
ijtc-1384	135	14	firm	firm	ADJ
ijtc-1384	135	15	size	size	NOUN
ijtc-1384	135	16	size	size	NOUN
ijtc-1384	135	17	of	of	ADP
ijtc-1384	135	18	the	the	DET
ijtc-1384	135	19	firm	firm	NOUN
ijtc-1384	135	20	measeured	measeure	VERB
ijtc-1384	135	21	by	by	ADP
ijtc-1384	135	22	the	the	DET
ijtc-1384	135	23	total	total	ADJ
ijtc-1384	135	24	asset	asset	NOUN
ijtc-1384	135	25	owned	own	VERB
ijtc-1384	135	26	by	by	ADP
ijtc-1384	135	27	the	the	DET
ijtc-1384	135	28	firm	firm	NOUN
ijtc-1384	135	29	=	=	NOUN
ijtc-1384	135	30	ln(ta	ln(ta	PROPN
ijtc-1384	135	31	)	)	PUNCT
ijtc-1384	135	32	sales	sale	NOUN
ijtc-1384	135	33	growth	growth	NOUN
ijtc-1384	135	34	sales	sale	NOUN
ijtc-1384	135	35	growth	growth	NOUN
ijtc-1384	135	36	of	of	ADP
ijtc-1384	135	37	the	the	DET
ijtc-1384	135	38	firm	firm	NOUN
ijtc-1384	135	39	from	from	ADP
ijtc-1384	135	40	the	the	DET
ijtc-1384	135	41	previous	previous	ADJ
ijtc-1384	135	42	year	year	NOUN
ijtc-1384	135	43	(	(	PUNCT
ijtc-1384	135	44	sales	sale	NOUN
ijtc-1384	135	45	year	year	NOUN
ijtc-1384	135	46	t	t	PROPN
ijtc-1384	135	47	sales	sale	NOUN
ijtc-1384	135	48	year	year	NOUN
ijtc-1384	135	49	t-1)/	t-1)/	NOUN
ijtc-1384	135	50	sales	sale	NOUN
ijtc-1384	135	51	year	year	NOUN
ijtc-1384	135	52	t-1	t-1	PROPN
ijtc-1384	135	53	leverage	leverage	NOUN
ijtc-1384	135	54	ratio	ratio	NOUN
ijtc-1384	135	55	of	of	ADP
ijtc-1384	135	56	total	total	ADJ
ijtc-1384	135	57	debt	debt	NOUN
ijtc-1384	135	58	compare	compare	VERB
ijtc-1384	135	59	to	to	ADP
ijtc-1384	135	60	total	total	ADJ
ijtc-1384	135	61	equity	equity	NOUN
ijtc-1384	135	62	owned	own	VERB
ijtc-1384	135	63	by	by	ADP
ijtc-1384	135	64	the	the	DET
ijtc-1384	135	65	firms	firm	NOUN
ijtc-1384	135	66	total	total	VERB
ijtc-1384	135	67	debt	debt	NOUN
ijtc-1384	135	68	/	/	SYM
ijtc-1384	135	69	total	total	NOUN
ijtc-1384	135	70	equity	equity	NOUN
ijtc-1384	135	71	results	result	NOUN
ijtc-1384	135	72	and	and	CCONJ
ijtc-1384	135	73	discussion	discussion	NOUN
ijtc-1384	135	74	descriptive	descriptive	ADJ
ijtc-1384	135	75	statistics	statistic	NOUN
ijtc-1384	135	76	descriptive	descriptive	ADJ
ijtc-1384	135	77	statistics	statistic	NOUN
ijtc-1384	135	78	is	be	AUX
ijtc-1384	135	79	a	a	DET
ijtc-1384	135	80	useful	useful	ADJ
ijtc-1384	135	81	tool	tool	NOUN
ijtc-1384	135	82	to	to	PART
ijtc-1384	135	83	provide	provide	VERB
ijtc-1384	135	84	an	an	DET
ijtc-1384	135	85	overview	overview	NOUN
ijtc-1384	135	86	of	of	ADP
ijtc-1384	135	87	the	the	DET
ijtc-1384	135	88	data	datum	NOUN
ijtc-1384	135	89	.	.	PUNCT
ijtc-1384	136	1	in	in	ADP
ijtc-1384	136	2	this	this	DET
ijtc-1384	136	3	study	study	NOUN
ijtc-1384	136	4	,	,	PUNCT
ijtc-1384	136	5	we	we	PRON
ijtc-1384	136	6	will	will	AUX
ijtc-1384	136	7	use	use	VERB
ijtc-1384	136	8	descriptive	descriptive	ADJ
ijtc-1384	136	9	statistics	statistic	NOUN
ijtc-1384	136	10	to	to	PART
ijtc-1384	136	11	analyze	analyze	VERB
ijtc-1384	136	12	green	green	ADJ
ijtc-1384	136	13	accounting	accounting	NOUN
ijtc-1384	136	14	,	,	PUNCT
ijtc-1384	136	15	audit	audit	NOUN
ijtc-1384	136	16	quality	quality	NOUN
ijtc-1384	136	17	,	,	PUNCT
ijtc-1384	136	18	and	and	CCONJ
ijtc-1384	136	19	performance	performance	NOUN
ijtc-1384	136	20	of	of	ADP
ijtc-1384	136	21	property	property	NOUN
ijtc-1384	136	22	and	and	CCONJ
ijtc-1384	136	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	136	24	boosting	boost	VERB
ijtc-1384	136	25	corporate	corporate	ADJ
ijtc-1384	136	26	performance	performance	NOUN
ijtc-1384	136	27	:	:	PUNCT
ijtc-1384	136	28	green	green	ADJ
ijtc-1384	136	29	accounting	accounting	NOUN
ijtc-1384	136	30	and	and	CCONJ
ijtc-1384	136	31	audit	audit	NOUN
ijtc-1384	136	32	quality	quality	NOUN
ijtc-1384	136	33	synergy	synergy	NOUN
ijtc-1384	136	34	tampubolon	tampubolon	NOUN
ijtc-1384	136	35	,	,	PUNCT
ijtc-1384	136	36	siagian	siagian	ADJ
ijtc-1384	136	37	,	,	PUNCT
ijtc-1384	136	38	and	and	CCONJ
ijtc-1384	136	39	rinendy	rinendy	ADJ
ijtc-1384	136	40	717	717	NUM
ijtc-1384	136	41	|	|	NOUN
ijtc-1384	136	42	ilomata	ilomata	PROPN
ijtc-1384	136	43	international	international	ADJ
ijtc-1384	136	44	journal	journal	NOUN
ijtc-1384	136	45	of	of	ADP
ijtc-1384	136	46	tax	tax	PROPN
ijtc-1384	136	47	&	&	CCONJ
ijtc-1384	136	48	accounting	accounting	PROPN
ijtc-1384	136	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	136	50	real	real	ADJ
ijtc-1384	136	51	estate	estate	NOUN
ijtc-1384	136	52	companies	company	NOUN
ijtc-1384	136	53	listed	list	VERB
ijtc-1384	136	54	on	on	ADP
ijtc-1384	136	55	the	the	DET
ijtc-1384	136	56	indonesia	indonesia	PROPN
ijtc-1384	136	57	stock	stock	PROPN
ijtc-1384	136	58	exchange	exchange	NOUN
ijtc-1384	136	59	from	from	ADP
ijtc-1384	136	60	2020	2020	NUM
ijtc-1384	136	61	to	to	ADP
ijtc-1384	136	62	2021	2021	NUM
ijtc-1384	136	63	,	,	PUNCT
ijtc-1384	136	64	focusing	focus	VERB
ijtc-1384	136	65	on	on	ADP
ijtc-1384	136	66	roa	roa	PROPN
ijtc-1384	136	67	,	,	PUNCT
ijtc-1384	136	68	roe	roe	NOUN
ijtc-1384	136	69	,	,	PUNCT
ijtc-1384	136	70	and	and	CCONJ
ijtc-1384	136	71	npm	npm	PROPN
ijtc-1384	136	72	indicators	indicator	NOUN
ijtc-1384	136	73	.	.	PUNCT
ijtc-1384	137	1	by	by	ADP
ijtc-1384	137	2	using	use	VERB
ijtc-1384	137	3	this	this	DET
ijtc-1384	137	4	method	method	NOUN
ijtc-1384	137	5	,	,	PUNCT
ijtc-1384	137	6	we	we	PRON
ijtc-1384	137	7	can	can	AUX
ijtc-1384	137	8	gain	gain	VERB
ijtc-1384	137	9	a	a	DET
ijtc-1384	137	10	comprehensive	comprehensive	ADJ
ijtc-1384	137	11	understanding	understanding	NOUN
ijtc-1384	137	12	of	of	ADP
ijtc-1384	137	13	the	the	DET
ijtc-1384	137	14	characteristics	characteristic	NOUN
ijtc-1384	137	15	and	and	CCONJ
ijtc-1384	137	16	data	datum	NOUN
ijtc-1384	137	17	trends	trend	NOUN
ijtc-1384	137	18	of	of	ADP
ijtc-1384	137	19	these	these	DET
ijtc-1384	137	20	companies	company	NOUN
ijtc-1384	137	21	over	over	ADP
ijtc-1384	137	22	the	the	DET
ijtc-1384	137	23	period	period	NOUN
ijtc-1384	137	24	.	.	PUNCT
ijtc-1384	138	1	descriptive	descriptive	ADJ
ijtc-1384	138	2	statistics	statistic	NOUN
ijtc-1384	138	3	are	be	AUX
ijtc-1384	138	4	carried	carry	VERB
ijtc-1384	138	5	out	out	ADP
ijtc-1384	138	6	to	to	PART
ijtc-1384	138	7	describe	describe	VERB
ijtc-1384	138	8	the	the	DET
ijtc-1384	138	9	characteristics	characteristic	NOUN
ijtc-1384	138	10	of	of	ADP
ijtc-1384	138	11	the	the	DET
ijtc-1384	138	12	data	datum	NOUN
ijtc-1384	138	13	in	in	ADP
ijtc-1384	138	14	the	the	DET
ijtc-1384	138	15	study	study	NOUN
ijtc-1384	138	16	.	.	PUNCT
ijtc-1384	139	1	descriptive	descriptive	ADJ
ijtc-1384	139	2	statistics	statistic	NOUN
ijtc-1384	139	3	can	can	AUX
ijtc-1384	139	4	be	be	AUX
ijtc-1384	139	5	done	do	VERB
ijtc-1384	139	6	by	by	ADP
ijtc-1384	139	7	finding	find	VERB
ijtc-1384	139	8	the	the	DET
ijtc-1384	139	9	maximum	maximum	ADJ
ijtc-1384	139	10	value	value	NOUN
ijtc-1384	139	11	,	,	PUNCT
ijtc-1384	139	12	minimum	minimum	ADJ
ijtc-1384	139	13	value	value	NOUN
ijtc-1384	139	14	,	,	PUNCT
ijtc-1384	139	15	average	average	ADJ
ijtc-1384	139	16	value	value	NOUN
ijtc-1384	139	17	,	,	PUNCT
ijtc-1384	139	18	and	and	CCONJ
ijtc-1384	139	19	standard	standard	ADJ
ijtc-1384	139	20	deviation	deviation	NOUN
ijtc-1384	139	21	.	.	PUNCT
ijtc-1384	140	1	table	table	NOUN
ijtc-1384	140	2	3	3	NUM
ijtc-1384	140	3	descriptive	descriptive	ADJ
ijtc-1384	140	4	statistic	statistic	NOUN
ijtc-1384	140	5	n	n	PRON
ijtc-1384	140	6	min	min	NOUN
ijtc-1384	140	7	max	max	PROPN
ijtc-1384	140	8	mean	mean	PROPN
ijtc-1384	141	1	std	std	PROPN
ijtc-1384	141	2	.	.	PROPN
ijtc-1384	142	1	dev	dev	PROPN
ijtc-1384	142	2	.	.	PUNCT
ijtc-1384	143	1	green	green	PROPN
ijtc-1384	143	2	accounting	account	VERB
ijtc-1384	143	3	138	138	NUM
ijtc-1384	143	4	.00	.00	NUM
ijtc-1384	143	5	1.00	1.00	NUM
ijtc-1384	143	6	0.1697	0.1697	NUM
ijtc-1384	143	7	0.37651	0.37651	NUM
ijtc-1384	143	8	audit	audit	NOUN
ijtc-1384	143	9	quality	quality	NOUN
ijtc-1384	143	10	138	138	NUM
ijtc-1384	143	11	.00	.00	NUM
ijtc-1384	143	12	1.00	1.00	NUM
ijtc-1384	143	13	.1232	.1232	PROPN
ijtc-1384	143	14	.32985	.32985	PROPN
ijtc-1384	143	15	roa	roa	PROPN
ijtc-1384	143	16	138	138	NUM
ijtc-1384	143	17	-41.00	-41.00	PROPN
ijtc-1384	143	18	33.00	33.00	NUM
ijtc-1384	143	19	.5290	.5290	PROPN
ijtc-1384	143	20	7.07952	7.07952	NUM
ijtc-1384	143	21	roe	roe	NOUN
ijtc-1384	143	22	138	138	NUM
ijtc-1384	143	23	-238.00	-238.00	PROPN
ijtc-1384	143	24	62.00	62.00	NUM
ijtc-1384	143	25	-1.1014	-1.1014	NOUN
ijtc-1384	143	26	23.10127	23.10127	NUM
ijtc-1384	143	27	npm	npm	PROPN
ijtc-1384	143	28	138	138	NUM
ijtc-1384	143	29	-747.00	-747.00	PROPN
ijtc-1384	143	30	8256.00	8256.00	NUM
ijtc-1384	143	31	34.8768	34.8768	NUM
ijtc-1384	143	32	724.49407	724.49407	NUM
ijtc-1384	143	33	source	source	NOUN
ijtc-1384	143	34	:	:	PUNCT
ijtc-1384	143	35	secondary	secondary	ADJ
ijtc-1384	143	36	data	datum	NOUN
ijtc-1384	143	37	processed	process	VERB
ijtc-1384	143	38	2022	2022	NUM
ijtc-1384	143	39	descriptive	descriptive	ADJ
ijtc-1384	143	40	research	research	NOUN
ijtc-1384	143	41	on	on	ADP
ijtc-1384	143	42	green	green	ADJ
ijtc-1384	143	43	accounting	accounting	NOUN
ijtc-1384	143	44	with	with	ADP
ijtc-1384	143	45	gri	gri	PROPN
ijtc-1384	143	46	g4	g4	PROPN
ijtc-1384	143	47	index	index	NOUN
ijtc-1384	143	48	measurement	measurement	NOUN
ijtc-1384	143	49	refers	refer	VERB
ijtc-1384	143	50	to	to	ADP
ijtc-1384	143	51	a	a	DET
ijtc-1384	143	52	study	study	NOUN
ijtc-1384	143	53	that	that	PRON
ijtc-1384	143	54	aims	aim	VERB
ijtc-1384	143	55	to	to	PART
ijtc-1384	143	56	describe	describe	VERB
ijtc-1384	143	57	and	and	CCONJ
ijtc-1384	143	58	analyze	analyze	VERB
ijtc-1384	143	59	green	green	ADJ
ijtc-1384	143	60	accounting	accounting	NOUN
ijtc-1384	143	61	practices	practice	NOUN
ijtc-1384	143	62	in	in	ADP
ijtc-1384	143	63	companies	company	NOUN
ijtc-1384	143	64	or	or	CCONJ
ijtc-1384	143	65	organizations	organization	NOUN
ijtc-1384	143	66	,	,	PUNCT
ijtc-1384	143	67	focusing	focus	VERB
ijtc-1384	143	68	on	on	ADP
ijtc-1384	143	69	how	how	SCONJ
ijtc-1384	143	70	these	these	DET
ijtc-1384	143	71	practices	practice	NOUN
ijtc-1384	143	72	impact	impact	VERB
ijtc-1384	143	73	the	the	DET
ijtc-1384	143	74	assessment	assessment	NOUN
ijtc-1384	143	75	of	of	ADP
ijtc-1384	143	76	corporate	corporate	ADJ
ijtc-1384	143	77	environmental	environmental	ADJ
ijtc-1384	143	78	performance	performance	NOUN
ijtc-1384	143	79	using	use	VERB
ijtc-1384	143	80	the	the	DET
ijtc-1384	143	81	gri	gri	PROPN
ijtc-1384	143	82	g4	g4	PROPN
ijtc-1384	143	83	index	index	NOUN
ijtc-1384	143	84	.	.	PUNCT
ijtc-1384	144	1	the	the	DET
ijtc-1384	144	2	companies	company	NOUN
ijtc-1384	144	3	examined	examine	VERB
ijtc-1384	144	4	in	in	ADP
ijtc-1384	144	5	this	this	DET
ijtc-1384	144	6	study	study	NOUN
ijtc-1384	144	7	have	have	VERB
ijtc-1384	144	8	an	an	DET
ijtc-1384	144	9	average	average	ADJ
ijtc-1384	144	10	number	number	NOUN
ijtc-1384	144	11	of	of	ADP
ijtc-1384	144	12	disclosures	disclosure	NOUN
ijtc-1384	144	13	around	around	ADP
ijtc-1384	144	14	43	43	NUM
ijtc-1384	144	15	-	-	SYM
ijtc-1384	144	16	60	60	NUM
ijtc-1384	144	17	for	for	ADP
ijtc-1384	144	18	a	a	DET
ijtc-1384	144	19	total	total	NOUN
ijtc-1384	144	20	of	of	ADP
ijtc-1384	144	21	25	25	NUM
ijtc-1384	144	22	%	%	NOUN
ijtc-1384	144	23	of	of	ADP
ijtc-1384	144	24	all	all	DET
ijtc-1384	144	25	samples	sample	NOUN
ijtc-1384	144	26	and	and	CCONJ
ijtc-1384	144	27	the	the	DET
ijtc-1384	144	28	highest	high	ADJ
ijtc-1384	144	29	number	number	NOUN
ijtc-1384	144	30	of	of	ADP
ijtc-1384	144	31	disclosure	disclosure	NOUN
ijtc-1384	144	32	indexes	index	NOUN
ijtc-1384	144	33	are	be	AUX
ijtc-1384	144	34	5	5	NUM
ijtc-1384	144	35	%	%	NOUN
ijtc-1384	144	36	of	of	ADP
ijtc-1384	144	37	the	the	DET
ijtc-1384	144	38	companies	company	NOUN
ijtc-1384	144	39	of	of	ADP
ijtc-1384	144	40	the	the	DET
ijtc-1384	144	41	whole	whole	NOUN
ijtc-1384	144	42	with	with	ADP
ijtc-1384	144	43	a	a	DET
ijtc-1384	144	44	total	total	ADJ
ijtc-1384	144	45	disclosure	disclosure	NOUN
ijtc-1384	144	46	of	of	ADP
ijtc-1384	144	47	61	61	NUM
ijtc-1384	144	48	-	-	SYM
ijtc-1384	144	49	152	152	NUM
ijtc-1384	144	50	.	.	PUNCT
ijtc-1384	145	1	and	and	CCONJ
ijtc-1384	145	2	the	the	DET
ijtc-1384	145	3	rest	rest	NOUN
ijtc-1384	145	4	of	of	ADP
ijtc-1384	145	5	the	the	DET
ijtc-1384	145	6	companies	company	NOUN
ijtc-1384	145	7	do	do	AUX
ijtc-1384	145	8	not	not	PART
ijtc-1384	145	9	disclose	disclose	VERB
ijtc-1384	145	10	gri	gri	NOUN
ijtc-1384	145	11	g4	g4	NOUN
ijtc-1384	145	12	index	index	NOUN
ijtc-1384	145	13	in	in	ADP
ijtc-1384	145	14	their	their	PRON
ijtc-1384	145	15	sustainability	sustainability	NOUN
ijtc-1384	145	16	reports	report	NOUN
ijtc-1384	145	17	.	.	PUNCT
ijtc-1384	146	1	the	the	DET
ijtc-1384	146	2	lack	lack	NOUN
ijtc-1384	146	3	of	of	ADP
ijtc-1384	146	4	frequency	frequency	NOUN
ijtc-1384	146	5	and	and	CCONJ
ijtc-1384	146	6	appropriateness	appropriateness	NOUN
ijtc-1384	146	7	in	in	ADP
ijtc-1384	146	8	compliance	compliance	NOUN
ijtc-1384	146	9	evaluation	evaluation	NOUN
ijtc-1384	146	10	indicates	indicate	VERB
ijtc-1384	146	11	that	that	SCONJ
ijtc-1384	146	12	gri	gri	PROPN
ijtc-1384	146	13	g4	g4	NOUN
ijtc-1384	146	14	indicators	indicator	NOUN
ijtc-1384	146	15	are	be	AUX
ijtc-1384	146	16	not	not	PART
ijtc-1384	146	17	fully	fully	ADV
ijtc-1384	146	18	reflected	reflect	VERB
ijtc-1384	146	19	in	in	ADP
ijtc-1384	146	20	the	the	DET
ijtc-1384	146	21	context	context	NOUN
ijtc-1384	146	22	of	of	ADP
ijtc-1384	146	23	property	property	NOUN
ijtc-1384	146	24	and	and	CCONJ
ijtc-1384	146	25	real	real	ADJ
ijtc-1384	146	26	estate	estate	NOUN
ijtc-1384	146	27	companies	company	NOUN
ijtc-1384	146	28	in	in	ADP
ijtc-1384	146	29	indonesia	indonesia	PROPN
ijtc-1384	146	30	in	in	ADP
ijtc-1384	146	31	2021	2021	NUM
ijtc-1384	146	32	-	-	SYM
ijtc-1384	146	33	2022	2022	NUM
ijtc-1384	146	34	.	.	PUNCT
ijtc-1384	147	1	some	some	DET
ijtc-1384	147	2	indicators	indicator	NOUN
ijtc-1384	147	3	are	be	AUX
ijtc-1384	147	4	never	never	ADV
ijtc-1384	147	5	even	even	ADV
ijtc-1384	147	6	included	include	VERB
ijtc-1384	147	7	in	in	ADP
ijtc-1384	147	8	published	publish	VERB
ijtc-1384	147	9	sustainability	sustainability	NOUN
ijtc-1384	147	10	reports	report	NOUN
ijtc-1384	147	11	,	,	PUNCT
ijtc-1384	147	12	resulting	result	VERB
ijtc-1384	147	13	in	in	ADP
ijtc-1384	147	14	a	a	DET
ijtc-1384	147	15	low	low	ADJ
ijtc-1384	147	16	level	level	NOUN
ijtc-1384	147	17	of	of	ADP
ijtc-1384	147	18	compliance	compliance	NOUN
ijtc-1384	147	19	.	.	PUNCT
ijtc-1384	148	1	however	however	ADV
ijtc-1384	148	2	,	,	PUNCT
ijtc-1384	148	3	if	if	SCONJ
ijtc-1384	148	4	we	we	PRON
ijtc-1384	148	5	consider	consider	VERB
ijtc-1384	148	6	only	only	ADV
ijtc-1384	148	7	the	the	DET
ijtc-1384	148	8	indicators	indicator	NOUN
ijtc-1384	148	9	presented	present	VERB
ijtc-1384	148	10	by	by	ADP
ijtc-1384	148	11	the	the	DET
ijtc-1384	148	12	companies	company	NOUN
ijtc-1384	148	13	,	,	PUNCT
ijtc-1384	148	14	the	the	DET
ijtc-1384	148	15	level	level	NOUN
ijtc-1384	148	16	of	of	ADP
ijtc-1384	148	17	compliance	compliance	NOUN
ijtc-1384	148	18	with	with	ADP
ijtc-1384	148	19	them	they	PRON
ijtc-1384	148	20	is	be	AUX
ijtc-1384	148	21	quite	quite	ADV
ijtc-1384	148	22	good	good	ADJ
ijtc-1384	148	23	.	.	PUNCT
ijtc-1384	149	1	table	table	NOUN
ijtc-1384	149	2	4	4	NUM
ijtc-1384	149	3	frequencies	frequency	NOUN
ijtc-1384	149	4	audit	audit	VERB
ijtc-1384	149	5	quality	quality	NOUN
ijtc-1384	149	6	frequency	frequency	NOUN
ijtc-1384	149	7	percentage	percentage	NOUN
ijtc-1384	149	8	0	0	NUM
ijtc-1384	149	9	121	121	NUM
ijtc-1384	149	10	87.68	87.68	NUM
ijtc-1384	149	11	1	1	NUM
ijtc-1384	149	12	17	17	NUM
ijtc-1384	149	13	12.32	12.32	NUM
ijtc-1384	149	14	total	total	NOUN
ijtc-1384	149	15	138	138	NUM
ijtc-1384	149	16	100	100	NUM
ijtc-1384	149	17	table	table	NOUN
ijtc-1384	149	18	4	4	NUM
ijtc-1384	149	19	provides	provide	VERB
ijtc-1384	149	20	a	a	DET
ijtc-1384	149	21	distribution	distribution	NOUN
ijtc-1384	149	22	of	of	ADP
ijtc-1384	149	23	the	the	DET
ijtc-1384	149	24	frequency	frequency	NOUN
ijtc-1384	149	25	and	and	CCONJ
ijtc-1384	149	26	percentage	percentage	NOUN
ijtc-1384	149	27	of	of	ADP
ijtc-1384	149	28	firms	firm	NOUN
ijtc-1384	149	29	based	base	VERB
ijtc-1384	149	30	on	on	ADP
ijtc-1384	149	31	their	their	PRON
ijtc-1384	149	32	audit	audit	NOUN
ijtc-1384	149	33	quality	quality	NOUN
ijtc-1384	149	34	status	status	NOUN
ijtc-1384	149	35	.	.	PUNCT
ijtc-1384	150	1	audit	audit	NOUN
ijtc-1384	150	2	quality	quality	NOUN
ijtc-1384	150	3	is	be	AUX
ijtc-1384	150	4	represented	represent	VERB
ijtc-1384	150	5	as	as	ADP
ijtc-1384	150	6	a	a	DET
ijtc-1384	150	7	dummy	dummy	ADJ
ijtc-1384	150	8	variable	variable	NOUN
ijtc-1384	150	9	with	with	ADP
ijtc-1384	150	10	values	value	NOUN
ijtc-1384	150	11	0	0	NUM
ijtc-1384	150	12	and	and	CCONJ
ijtc-1384	150	13	1	1	NUM
ijtc-1384	150	14	.	.	PUNCT
ijtc-1384	151	1	the	the	DET
ijtc-1384	151	2	distribution	distribution	NOUN
ijtc-1384	151	3	indicates	indicate	VERB
ijtc-1384	151	4	that	that	SCONJ
ijtc-1384	151	5	a	a	DET
ijtc-1384	151	6	majority	majority	NOUN
ijtc-1384	151	7	of	of	ADP
ijtc-1384	151	8	the	the	DET
ijtc-1384	151	9	firms	firm	NOUN
ijtc-1384	151	10	in	in	ADP
ijtc-1384	151	11	the	the	DET
ijtc-1384	151	12	sample	sample	NOUN
ijtc-1384	151	13	(	(	PUNCT
ijtc-1384	151	14	87.68	87.68	NUM
ijtc-1384	151	15	%	%	NOUN
ijtc-1384	151	16	)	)	PUNCT
ijtc-1384	151	17	are	be	AUX
ijtc-1384	151	18	classified	classify	VERB
ijtc-1384	151	19	as	as	ADP
ijtc-1384	151	20	having	having	AUX
ijtc-1384	151	21	audited	audit	VERB
ijtc-1384	151	22	by	by	ADP
ijtc-1384	151	23	non	non	ADJ
ijtc-1384	151	24	big-4	big-4	ADJ
ijtc-1384	151	25	cpa	cpa	NOUN
ijtc-1384	151	26	firms	firm	NOUN
ijtc-1384	151	27	,	,	PUNCT
ijtc-1384	151	28	while	while	SCONJ
ijtc-1384	151	29	a	a	DET
ijtc-1384	151	30	smaller	small	ADJ
ijtc-1384	151	31	portion	portion	NOUN
ijtc-1384	151	32	(	(	PUNCT
ijtc-1384	151	33	12.32	12.32	NUM
ijtc-1384	151	34	%	%	NOUN
ijtc-1384	151	35	)	)	PUNCT
ijtc-1384	151	36	are	be	AUX
ijtc-1384	151	37	audited	audit	VERB
ijtc-1384	151	38	by	by	ADP
ijtc-1384	151	39	big	big	ADJ
ijtc-1384	151	40	4	4	NUM
ijtc-1384	151	41	cpa	cpa	NOUN
ijtc-1384	151	42	firms	firm	NOUN
ijtc-1384	151	43	.	.	PUNCT
ijtc-1384	152	1	this	this	DET
ijtc-1384	152	2	distribution	distribution	NOUN
ijtc-1384	152	3	is	be	AUX
ijtc-1384	152	4	crucial	crucial	ADJ
ijtc-1384	152	5	for	for	ADP
ijtc-1384	152	6	understanding	understand	VERB
ijtc-1384	152	7	the	the	DET
ijtc-1384	152	8	potential	potential	ADJ
ijtc-1384	152	9	impact	impact	NOUN
ijtc-1384	152	10	of	of	ADP
ijtc-1384	152	11	audit	audit	NOUN
ijtc-1384	152	12	quality	quality	NOUN
ijtc-1384	152	13	on	on	ADP
ijtc-1384	152	14	financial	financial	ADJ
ijtc-1384	152	15	performance	performance	NOUN
ijtc-1384	152	16	metrics	metric	NOUN
ijtc-1384	152	17	,	,	PUNCT
ijtc-1384	152	18	as	as	SCONJ
ijtc-1384	152	19	analyzed	analyze	VERB
ijtc-1384	152	20	in	in	ADP
ijtc-1384	152	21	the	the	DET
ijtc-1384	152	22	preceding	precede	VERB
ijtc-1384	152	23	tables	table	NOUN
ijtc-1384	152	24	.	.	PUNCT
ijtc-1384	153	1	green	green	ADJ
ijtc-1384	153	2	accounting	accounting	NOUN
ijtc-1384	153	3	and	and	CCONJ
ijtc-1384	153	4	corporate	corporate	ADJ
ijtc-1384	153	5	performance	performance	NOUN
ijtc-1384	153	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	153	7	boosting	boost	VERB
ijtc-1384	153	8	corporate	corporate	ADJ
ijtc-1384	153	9	performance	performance	NOUN
ijtc-1384	153	10	:	:	PUNCT
ijtc-1384	153	11	green	green	ADJ
ijtc-1384	153	12	accounting	accounting	NOUN
ijtc-1384	153	13	and	and	CCONJ
ijtc-1384	153	14	audit	audit	NOUN
ijtc-1384	153	15	quality	quality	NOUN
ijtc-1384	153	16	synergy	synergy	NOUN
ijtc-1384	153	17	tampubolon	tampubolon	NOUN
ijtc-1384	153	18	,	,	PUNCT
ijtc-1384	153	19	siagian	siagian	ADJ
ijtc-1384	153	20	,	,	PUNCT
ijtc-1384	153	21	and	and	CCONJ
ijtc-1384	153	22	rinendy	rinendy	ADJ
ijtc-1384	153	23	718	718	NUM
ijtc-1384	153	24	|	|	ADV
ijtc-1384	153	25	ilomata	ilomata	PROPN
ijtc-1384	153	26	international	international	ADJ
ijtc-1384	153	27	journal	journal	NOUN
ijtc-1384	153	28	of	of	ADP
ijtc-1384	153	29	tax	tax	PROPN
ijtc-1384	153	30	&	&	CCONJ
ijtc-1384	153	31	accounting	account	VERB
ijtc-1384	153	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	153	33	table	table	NOUN
ijtc-1384	153	34	5	5	NUM
ijtc-1384	153	35	presents	present	VERB
ijtc-1384	153	36	the	the	DET
ijtc-1384	153	37	regression	regression	NOUN
ijtc-1384	153	38	results	result	NOUN
ijtc-1384	153	39	analyzing	analyze	VERB
ijtc-1384	153	40	the	the	DET
ijtc-1384	153	41	impact	impact	NOUN
ijtc-1384	153	42	of	of	ADP
ijtc-1384	153	43	green	green	ADJ
ijtc-1384	153	44	accounting	accounting	NOUN
ijtc-1384	153	45	(	(	PUNCT
ijtc-1384	153	46	greenacc	greenacc	PROPN
ijtc-1384	153	47	)	)	PUNCT
ijtc-1384	153	48	on	on	ADP
ijtc-1384	153	49	three	three	NUM
ijtc-1384	153	50	financial	financial	ADJ
ijtc-1384	153	51	performance	performance	NOUN
ijtc-1384	153	52	indicators	indicator	NOUN
ijtc-1384	153	53	:	:	PUNCT
ijtc-1384	153	54	return	return	VERB
ijtc-1384	153	55	on	on	ADP
ijtc-1384	153	56	assets	asset	NOUN
ijtc-1384	153	57	(	(	PUNCT
ijtc-1384	153	58	roa	roa	NOUN
ijtc-1384	153	59	)	)	PUNCT
ijtc-1384	153	60	,	,	PUNCT
ijtc-1384	153	61	return	return	VERB
ijtc-1384	153	62	on	on	ADP
ijtc-1384	153	63	equity	equity	NOUN
ijtc-1384	153	64	(	(	PUNCT
ijtc-1384	153	65	roe	roe	PROPN
ijtc-1384	153	66	)	)	PUNCT
ijtc-1384	153	67	,	,	PUNCT
ijtc-1384	153	68	and	and	CCONJ
ijtc-1384	153	69	net	net	ADJ
ijtc-1384	153	70	profit	profit	NOUN
ijtc-1384	153	71	margin	margin	NOUN
ijtc-1384	153	72	(	(	PUNCT
ijtc-1384	153	73	npm	npm	PROPN
ijtc-1384	153	74	)	)	PUNCT
ijtc-1384	153	75	.	.	PUNCT
ijtc-1384	154	1	the	the	DET
ijtc-1384	154	2	table	table	NOUN
ijtc-1384	154	3	includes	include	VERB
ijtc-1384	154	4	six	six	NUM
ijtc-1384	154	5	columns	column	NOUN
ijtc-1384	154	6	,	,	PUNCT
ijtc-1384	154	7	representing	represent	VERB
ijtc-1384	154	8	different	different	ADJ
ijtc-1384	154	9	model	model	NOUN
ijtc-1384	154	10	specifications	specification	NOUN
ijtc-1384	154	11	for	for	ADP
ijtc-1384	154	12	each	each	DET
ijtc-1384	154	13	dependent	dependent	ADJ
ijtc-1384	154	14	variable	variable	NOUN
ijtc-1384	154	15	with	with	ADP
ijtc-1384	154	16	and	and	CCONJ
ijtc-1384	154	17	without	without	ADP
ijtc-1384	154	18	control	control	NOUN
ijtc-1384	154	19	variables	variable	NOUN
ijtc-1384	154	20	such	such	ADJ
ijtc-1384	154	21	as	as	ADP
ijtc-1384	154	22	firm	firm	ADJ
ijtc-1384	154	23	size	size	NOUN
ijtc-1384	154	24	,	,	PUNCT
ijtc-1384	154	25	sales	sale	NOUN
ijtc-1384	154	26	growth	growth	NOUN
ijtc-1384	154	27	,	,	PUNCT
ijtc-1384	154	28	and	and	CCONJ
ijtc-1384	154	29	leverage	leverage	NOUN
ijtc-1384	154	30	.	.	PUNCT
ijtc-1384	155	1	all	all	DET
ijtc-1384	155	2	models	model	NOUN
ijtc-1384	155	3	account	account	VERB
ijtc-1384	155	4	for	for	ADP
ijtc-1384	155	5	firm	firm	ADJ
ijtc-1384	155	6	fixed	fix	VERB
ijtc-1384	155	7	effects	effect	NOUN
ijtc-1384	155	8	(	(	PUNCT
ijtc-1384	155	9	firm	firm	NOUN
ijtc-1384	155	10	fe	fe	NOUN
ijtc-1384	155	11	)	)	PUNCT
ijtc-1384	155	12	.	.	PUNCT
ijtc-1384	156	1	roa	roa	PROPN
ijtc-1384	156	2	:	:	PUNCT
ijtc-1384	156	3	the	the	DET
ijtc-1384	156	4	coefficient	coefficient	NOUN
ijtc-1384	156	5	for	for	ADP
ijtc-1384	156	6	greenacc	greenacc	PROPN
ijtc-1384	156	7	is	be	AUX
ijtc-1384	156	8	positive	positive	ADJ
ijtc-1384	156	9	but	but	CCONJ
ijtc-1384	156	10	not	not	PART
ijtc-1384	156	11	statistically	statistically	ADV
ijtc-1384	156	12	significant	significant	ADJ
ijtc-1384	156	13	in	in	ADP
ijtc-1384	156	14	both	both	DET
ijtc-1384	156	15	models	model	NOUN
ijtc-1384	156	16	for	for	ADP
ijtc-1384	156	17	roa	roa	PROPN
ijtc-1384	156	18	(	(	PUNCT
ijtc-1384	156	19	0.02	0.02	NUM
ijtc-1384	156	20	,	,	PUNCT
ijtc-1384	156	21	t	t	NOUN
ijtc-1384	156	22	=	=	SYM
ijtc-1384	156	23	0.74	0.74	NUM
ijtc-1384	156	24	and	and	CCONJ
ijtc-1384	156	25	0.02	0.02	NUM
ijtc-1384	156	26	,	,	PUNCT
ijtc-1384	156	27	t	t	NOUN
ijtc-1384	156	28	=	=	SYM
ijtc-1384	156	29	0.69	0.69	NUM
ijtc-1384	156	30	)	)	PUNCT
ijtc-1384	156	31	.	.	PUNCT
ijtc-1384	157	1	similar	similar	ADJ
ijtc-1384	157	2	to	to	ADP
ijtc-1384	157	3	roa	roa	PROPN
ijtc-1384	157	4	,	,	PUNCT
ijtc-1384	157	5	the	the	DET
ijtc-1384	157	6	coefficient	coefficient	NOUN
ijtc-1384	157	7	for	for	ADP
ijtc-1384	157	8	greenacc	greenacc	PROPN
ijtc-1384	157	9	is	be	AUX
ijtc-1384	157	10	positive	positive	ADJ
ijtc-1384	157	11	but	but	CCONJ
ijtc-1384	157	12	not	not	PART
ijtc-1384	157	13	statistically	statistically	ADV
ijtc-1384	157	14	significant	significant	ADJ
ijtc-1384	157	15	for	for	ADP
ijtc-1384	157	16	roe	roe	PROPN
ijtc-1384	157	17	(	(	PUNCT
ijtc-1384	157	18	0.02	0.02	NUM
ijtc-1384	157	19	,	,	PUNCT
ijtc-1384	157	20	t	t	NOUN
ijtc-1384	157	21	=	=	SYM
ijtc-1384	157	22	0.21	0.21	NUM
ijtc-1384	157	23	and	and	CCONJ
ijtc-1384	157	24	0.02	0.02	NUM
ijtc-1384	157	25	,	,	PUNCT
ijtc-1384	157	26	t	t	NOUN
ijtc-1384	157	27	=	=	NUM
ijtc-1384	157	28	0.25	0.25	NUM
ijtc-1384	157	29	)	)	PUNCT
ijtc-1384	157	30	.	.	PUNCT
ijtc-1384	158	1	the	the	DET
ijtc-1384	158	2	coefficient	coefficient	NOUN
ijtc-1384	158	3	for	for	ADP
ijtc-1384	158	4	greenacc	greenacc	PROPN
ijtc-1384	158	5	is	be	AUX
ijtc-1384	158	6	positive	positive	ADJ
ijtc-1384	158	7	and	and	CCONJ
ijtc-1384	158	8	statistically	statistically	ADV
ijtc-1384	158	9	significant	significant	ADJ
ijtc-1384	158	10	for	for	ADP
ijtc-1384	158	11	npm	npm	PROPN
ijtc-1384	158	12	(	(	PUNCT
ijtc-1384	158	13	7.13	7.13	NUM
ijtc-1384	158	14	,	,	PUNCT
ijtc-1384	158	15	t	t	NOUN
ijtc-1384	158	16	=	=	SYM
ijtc-1384	158	17	2.45	2.45	NUM
ijtc-1384	158	18	and	and	CCONJ
ijtc-1384	158	19	7.23	7.23	NUM
ijtc-1384	158	20	,	,	PUNCT
ijtc-1384	158	21	t	t	PROPN
ijtc-1384	158	22	=	=	SYM
ijtc-1384	158	23	2.43	2.43	NUM
ijtc-1384	158	24	)	)	PUNCT
ijtc-1384	158	25	,	,	PUNCT
ijtc-1384	158	26	indicating	indicate	VERB
ijtc-1384	158	27	that	that	SCONJ
ijtc-1384	158	28	green	green	ADJ
ijtc-1384	158	29	accounting	accounting	NOUN
ijtc-1384	158	30	has	have	VERB
ijtc-1384	158	31	a	a	DET
ijtc-1384	158	32	significant	significant	ADJ
ijtc-1384	158	33	positive	positive	ADJ
ijtc-1384	158	34	impact	impact	NOUN
ijtc-1384	158	35	on	on	ADP
ijtc-1384	158	36	net	net	ADJ
ijtc-1384	158	37	profit	profit	NOUN
ijtc-1384	158	38	margin	margin	NOUN
ijtc-1384	158	39	.	.	PUNCT
ijtc-1384	159	1	table	table	NOUN
ijtc-1384	159	2	5	5	NUM
ijtc-1384	159	3	.	.	PUNCT
ijtc-1384	159	4	effect	effect	NOUN
ijtc-1384	159	5	of	of	ADP
ijtc-1384	159	6	green	green	ADJ
ijtc-1384	159	7	accounting	accounting	NOUN
ijtc-1384	159	8	on	on	ADP
ijtc-1384	159	9	roa	roa	PROPN
ijtc-1384	159	10	,	,	PUNCT
ijtc-1384	159	11	roe	roe	PROPN
ijtc-1384	159	12	and	and	CCONJ
ijtc-1384	159	13	npm	npm	PROPN
ijtc-1384	159	14	(	(	PUNCT
ijtc-1384	159	15	1	1	NUM
ijtc-1384	159	16	)	)	PUNCT
ijtc-1384	159	17	(	(	PUNCT
ijtc-1384	159	18	2	2	NUM
ijtc-1384	159	19	)	)	PUNCT
ijtc-1384	159	20	(	(	PUNCT
ijtc-1384	159	21	3	3	X
ijtc-1384	159	22	)	)	PUNCT
ijtc-1384	159	23	(	(	PUNCT
ijtc-1384	159	24	4	4	NUM
ijtc-1384	159	25	)	)	PUNCT
ijtc-1384	159	26	(	(	PUNCT
ijtc-1384	159	27	5	5	NUM
ijtc-1384	159	28	)	)	PUNCT
ijtc-1384	159	29	(	(	PUNCT
ijtc-1384	159	30	6	6	X
ijtc-1384	159	31	)	)	PUNCT
ijtc-1384	159	32	roa	roa	PROPN
ijtc-1384	159	33	roa	roa	PROPN
ijtc-1384	159	34	roe	roe	PROPN
ijtc-1384	159	35	roe	roe	PROPN
ijtc-1384	159	36	npm	npm	PROPN
ijtc-1384	159	37	npm	npm	PROPN
ijtc-1384	159	38	constanta	constanta	PROPN
ijtc-1384	159	39	-0.01	-0.01	NUM
ijtc-1384	159	40	7.20	7.20	NUM
ijtc-1384	159	41	*	*	PUNCT
ijtc-1384	159	42	0.01	0.01	NUM
ijtc-1384	159	43	21.75	21.75	NUM
ijtc-1384	159	44	-3.44	-3.44	NUM
ijtc-1384	159	45	155.8	155.8	NUM
ijtc-1384	159	46	(	(	PUNCT
ijtc-1384	159	47	-0.12	-0.12	NUM
ijtc-1384	159	48	)	)	PUNCT
ijtc-1384	159	49	(	(	PUNCT
ijtc-1384	159	50	2.13	2.13	NUM
ijtc-1384	159	51	)	)	PUNCT
ijtc-1384	159	52	(	(	PUNCT
ijtc-1384	159	53	0.05	0.05	NUM
ijtc-1384	159	54	)	)	PUNCT
ijtc-1384	159	55	(	(	PUNCT
ijtc-1384	159	56	1.97	1.97	NUM
ijtc-1384	159	57	)	)	PUNCT
ijtc-1384	159	58	(	(	PUNCT
ijtc-1384	159	59	-0.66	-0.66	X
ijtc-1384	159	60	)	)	PUNCT
ijtc-1384	159	61	(	(	PUNCT
ijtc-1384	159	62	0.47	0.47	NUM
ijtc-1384	159	63	)	)	PUNCT
ijtc-1384	159	64	greenacc	greenacc	VERB
ijtc-1384	159	65	0.02	0.02	NUM
ijtc-1384	159	66	0.02	0.02	NUM
ijtc-1384	159	67	0.02	0.02	NUM
ijtc-1384	159	68	0.02	0.02	NUM
ijtc-1384	159	69	7.13	7.13	NUM
ijtc-1384	159	70	*	*	PUNCT
ijtc-1384	159	71	7.23	7.23	NUM
ijtc-1384	159	72	*	*	PUNCT
ijtc-1384	159	73	(	(	PUNCT
ijtc-1384	159	74	0.74	0.74	NUM
ijtc-1384	159	75	)	)	PUNCT
ijtc-1384	159	76	(	(	PUNCT
ijtc-1384	159	77	0.69	0.69	NUM
ijtc-1384	159	78	)	)	PUNCT
ijtc-1384	159	79	(	(	PUNCT
ijtc-1384	159	80	0.21	0.21	NUM
ijtc-1384	159	81	)	)	PUNCT
ijtc-1384	159	82	(	(	PUNCT
ijtc-1384	159	83	0.25	0.25	NUM
ijtc-1384	159	84	)	)	PUNCT
ijtc-1384	159	85	(	(	PUNCT
ijtc-1384	159	86	2.45	2.45	NUM
ijtc-1384	159	87	)	)	PUNCT
ijtc-1384	159	88	(	(	PUNCT
ijtc-1384	159	89	2.43	2.43	NUM
ijtc-1384	159	90	)	)	PUNCT
ijtc-1384	159	91	firmsize	firmsize	NOUN
ijtc-1384	159	92	-0.26	-0.26	X
ijtc-1384	159	93	*	*	SYM
ijtc-1384	159	94	-0.81	-0.81	PROPN
ijtc-1384	159	95	*	*	ADJ
ijtc-1384	159	96	-5.86	-5.86	NUM
ijtc-1384	159	97	(	(	PUNCT
ijtc-1384	159	98	-2.13	-2.13	NOUN
ijtc-1384	159	99	)	)	PUNCT
ijtc-1384	159	100	(	(	PUNCT
ijtc-1384	159	101	-2.00	-2.00	NUM
ijtc-1384	159	102	)	)	PUNCT
ijtc-1384	159	103	(	(	PUNCT
ijtc-1384	159	104	-0.48	-0.48	NOUN
ijtc-1384	159	105	)	)	PUNCT
ijtc-1384	159	106	salesgrowth	salesgrowth	NOUN
ijtc-1384	159	107	0.01	0.01	NUM
ijtc-1384	159	108	0.01	0.01	NUM
ijtc-1384	159	109	0.103	0.103	NUM
ijtc-1384	159	110	(	(	PUNCT
ijtc-1384	159	111	0.48	0.48	NUM
ijtc-1384	159	112	)	)	PUNCT
ijtc-1384	159	113	(	(	PUNCT
ijtc-1384	159	114	0.12	0.12	NUM
ijtc-1384	159	115	)	)	PUNCT
ijtc-1384	159	116	(	(	PUNCT
ijtc-1384	159	117	0.55	0.55	NUM
ijtc-1384	159	118	)	)	PUNCT
ijtc-1384	159	119	leverage	leverage	NOUN
ijtc-1384	159	120	0.12	0.12	NUM
ijtc-1384	159	121	1.65	1.65	NUM
ijtc-1384	159	122	*	*	NOUN
ijtc-1384	159	123	6.46	6.46	NUM
ijtc-1384	159	124	(	(	PUNCT
ijtc-1384	159	125	0.51	0.51	NUM
ijtc-1384	159	126	)	)	PUNCT
ijtc-1384	159	127	(	(	PUNCT
ijtc-1384	159	128	2.23	2.23	NUM
ijtc-1384	159	129	)	)	PUNCT
ijtc-1384	159	130	(	(	PUNCT
ijtc-1384	159	131	0.29	0.29	NUM
ijtc-1384	159	132	)	)	PUNCT
ijtc-1384	159	133	firm	firm	NOUN
ijtc-1384	159	134	fe	fe	X
ijtc-1384	160	1	adjusted	adjust	VERB
ijtc-1384	160	2	r	r	NOUN
ijtc-1384	160	3	square	square	NOUN
ijtc-1384	161	1	yes	yes	INTJ
ijtc-1384	161	2	-0.05	-0.05	NUM
ijtc-1384	162	1	yes	yes	INTJ
ijtc-1384	162	2	-0.02	-0.02	NOUN
ijtc-1384	163	1	yes	yes	INTJ
ijtc-1384	163	2	-0.10	-0.10	NUM
ijtc-1384	164	1	yes	yes	INTJ
ijtc-1384	165	1	-0.03	-0.03	NUM
ijtc-1384	166	1	yes	yes	INTJ
ijtc-1384	166	2	0.06	0.06	NUM
ijtc-1384	167	1	yes	yes	INTJ
ijtc-1384	167	2	0.02	0.02	NUM
ijtc-1384	167	3	n	n	NUM
ijtc-1384	167	4	138	138	NUM
ijtc-1384	167	5	138	138	NUM
ijtc-1384	167	6	138	138	NUM
ijtc-1384	167	7	138	138	NUM
ijtc-1384	167	8	138	138	NUM
ijtc-1384	167	9	138	138	NUM
ijtc-1384	167	10	t	t	PROPN
ijtc-1384	167	11	statistics	statistic	NOUN
ijtc-1384	167	12	in	in	ADP
ijtc-1384	167	13	parentheses	parenthesis	NOUN
ijtc-1384	167	14	*	*	PUNCT
ijtc-1384	168	1	p	p	X
ijtc-1384	168	2	<	<	X
ijtc-1384	168	3	0.05	0.05	NUM
ijtc-1384	168	4	,	,	PUNCT
ijtc-1384	168	5	*	*	PUNCT
ijtc-1384	168	6	*	*	PUNCT
ijtc-1384	169	1	p	p	X
ijtc-1384	169	2	<	<	X
ijtc-1384	169	3	0.01	0.01	NUM
ijtc-1384	169	4	,	,	PUNCT
ijtc-1384	169	5	*	*	PUNCT
ijtc-1384	169	6	*	*	PUNCT
ijtc-1384	169	7	*	*	PUNCT
ijtc-1384	169	8	p	p	X
ijtc-1384	169	9	<	<	X
ijtc-1384	169	10	0.001	0.001	NUM
ijtc-1384	169	11	the	the	DET
ijtc-1384	169	12	results	result	NOUN
ijtc-1384	169	13	suggest	suggest	VERB
ijtc-1384	169	14	that	that	SCONJ
ijtc-1384	169	15	green	green	ADJ
ijtc-1384	169	16	accounting	accounting	NOUN
ijtc-1384	169	17	practices	practice	NOUN
ijtc-1384	169	18	have	have	VERB
ijtc-1384	169	19	a	a	DET
ijtc-1384	169	20	notable	notable	ADJ
ijtc-1384	169	21	positive	positive	ADJ
ijtc-1384	169	22	effect	effect	NOUN
ijtc-1384	169	23	on	on	ADP
ijtc-1384	169	24	net	net	ADJ
ijtc-1384	169	25	profit	profit	NOUN
ijtc-1384	169	26	margins	margin	NOUN
ijtc-1384	169	27	,	,	PUNCT
ijtc-1384	169	28	indicating	indicate	VERB
ijtc-1384	169	29	that	that	SCONJ
ijtc-1384	169	30	companies	company	NOUN
ijtc-1384	169	31	engaging	engage	VERB
ijtc-1384	169	32	in	in	ADP
ijtc-1384	169	33	sustainable	sustainable	ADJ
ijtc-1384	169	34	accounting	accounting	NOUN
ijtc-1384	169	35	practices	practice	NOUN
ijtc-1384	169	36	might	might	AUX
ijtc-1384	169	37	achieve	achieve	VERB
ijtc-1384	169	38	better	well	ADJ
ijtc-1384	169	39	profitability	profitability	NOUN
ijtc-1384	169	40	margins	margin	NOUN
ijtc-1384	169	41	.	.	PUNCT
ijtc-1384	170	1	however	however	ADV
ijtc-1384	170	2	,	,	PUNCT
ijtc-1384	170	3	the	the	DET
ijtc-1384	170	4	impact	impact	NOUN
ijtc-1384	170	5	on	on	ADP
ijtc-1384	170	6	roa	roa	PROPN
ijtc-1384	170	7	and	and	CCONJ
ijtc-1384	170	8	roe	roe	PROPN
ijtc-1384	170	9	is	be	AUX
ijtc-1384	170	10	not	not	PART
ijtc-1384	170	11	significant	significant	ADJ
ijtc-1384	170	12	,	,	PUNCT
ijtc-1384	170	13	suggesting	suggest	VERB
ijtc-1384	170	14	that	that	SCONJ
ijtc-1384	170	15	the	the	DET
ijtc-1384	170	16	adoption	adoption	NOUN
ijtc-1384	170	17	of	of	ADP
ijtc-1384	170	18	green	green	ADJ
ijtc-1384	170	19	accounting	accounting	NOUN
ijtc-1384	170	20	alone	alone	ADV
ijtc-1384	170	21	may	may	AUX
ijtc-1384	170	22	not	not	PART
ijtc-1384	170	23	strongly	strongly	ADV
ijtc-1384	170	24	influence	influence	VERB
ijtc-1384	170	25	these	these	DET
ijtc-1384	170	26	metrics	metric	NOUN
ijtc-1384	170	27	.	.	PUNCT
ijtc-1384	171	1	firm	firm	ADJ
ijtc-1384	171	2	size	size	NOUN
ijtc-1384	171	3	has	have	VERB
ijtc-1384	171	4	a	a	DET
ijtc-1384	171	5	negative	negative	ADJ
ijtc-1384	171	6	impact	impact	NOUN
ijtc-1384	171	7	on	on	ADP
ijtc-1384	171	8	both	both	DET
ijtc-1384	171	9	roa	roa	NOUN
ijtc-1384	171	10	and	and	CCONJ
ijtc-1384	171	11	roe	roe	NOUN
ijtc-1384	171	12	,	,	PUNCT
ijtc-1384	171	13	highlighting	highlight	VERB
ijtc-1384	171	14	potential	potential	ADJ
ijtc-1384	171	15	scalability	scalability	NOUN
ijtc-1384	171	16	issues	issue	NOUN
ijtc-1384	171	17	in	in	ADP
ijtc-1384	171	18	larger	large	ADJ
ijtc-1384	171	19	firms	firm	NOUN
ijtc-1384	171	20	.	.	PUNCT
ijtc-1384	172	1	the	the	DET
ijtc-1384	172	2	significant	significant	ADJ
ijtc-1384	172	3	positive	positive	ADJ
ijtc-1384	172	4	impact	impact	NOUN
ijtc-1384	172	5	of	of	ADP
ijtc-1384	172	6	leverage	leverage	NOUN
ijtc-1384	172	7	on	on	ADP
ijtc-1384	172	8	roe	roe	PROPN
ijtc-1384	172	9	underscores	underscore	VERB
ijtc-1384	172	10	the	the	DET
ijtc-1384	172	11	role	role	NOUN
ijtc-1384	172	12	of	of	ADP
ijtc-1384	172	13	debt	debt	NOUN
ijtc-1384	172	14	in	in	ADP
ijtc-1384	172	15	enhancing	enhance	VERB
ijtc-1384	172	16	equity	equity	NOUN
ijtc-1384	172	17	returns	return	NOUN
ijtc-1384	172	18	.	.	PUNCT
ijtc-1384	173	1	these	these	DET
ijtc-1384	173	2	findings	finding	NOUN
ijtc-1384	173	3	contribute	contribute	VERB
ijtc-1384	173	4	to	to	ADP
ijtc-1384	173	5	the	the	DET
ijtc-1384	173	6	growing	grow	VERB
ijtc-1384	173	7	body	body	NOUN
ijtc-1384	173	8	of	of	ADP
ijtc-1384	173	9	literature	literature	NOUN
ijtc-1384	173	10	on	on	ADP
ijtc-1384	173	11	the	the	DET
ijtc-1384	173	12	financial	financial	ADJ
ijtc-1384	173	13	implications	implication	NOUN
ijtc-1384	173	14	of	of	ADP
ijtc-1384	173	15	sustainable	sustainable	ADJ
ijtc-1384	173	16	business	business	NOUN
ijtc-1384	173	17	practices	practice	NOUN
ijtc-1384	173	18	.	.	PUNCT
ijtc-1384	174	1	the	the	DET
ijtc-1384	174	2	significant	significant	ADJ
ijtc-1384	174	3	relationship	relationship	NOUN
ijtc-1384	174	4	between	between	ADP
ijtc-1384	174	5	green	green	ADJ
ijtc-1384	174	6	accounting	accounting	PROPN
ijtc-1384	174	7	and	and	CCONJ
ijtc-1384	174	8	npm	npm	PROPN
ijtc-1384	174	9	aligns	align	VERB
ijtc-1384	174	10	with	with	ADP
ijtc-1384	174	11	the	the	DET
ijtc-1384	174	12	theory	theory	NOUN
ijtc-1384	174	13	that	that	SCONJ
ijtc-1384	174	14	sustainability	sustainability	NOUN
ijtc-1384	174	15	initiatives	initiative	NOUN
ijtc-1384	174	16	can	can	AUX
ijtc-1384	174	17	enhance	enhance	VERB
ijtc-1384	174	18	profitability	profitability	NOUN
ijtc-1384	174	19	.	.	PUNCT
ijtc-1384	175	1	the	the	DET
ijtc-1384	175	2	lack	lack	NOUN
ijtc-1384	175	3	of	of	ADP
ijtc-1384	175	4	significant	significant	ADJ
ijtc-1384	175	5	effects	effect	NOUN
ijtc-1384	175	6	on	on	ADP
ijtc-1384	175	7	roa	roa	PROPN
ijtc-1384	175	8	and	and	CCONJ
ijtc-1384	175	9	roe	roe	PROPN
ijtc-1384	175	10	may	may	AUX
ijtc-1384	175	11	imply	imply	VERB
ijtc-1384	175	12	that	that	SCONJ
ijtc-1384	175	13	the	the	DET
ijtc-1384	175	14	benefits	benefit	NOUN
ijtc-1384	175	15	of	of	ADP
ijtc-1384	175	16	green	green	ADJ
ijtc-1384	175	17	accounting	accounting	NOUN
ijtc-1384	175	18	are	be	AUX
ijtc-1384	175	19	more	more	ADV
ijtc-1384	175	20	nuanced	nuanced	ADJ
ijtc-1384	175	21	,	,	PUNCT
ijtc-1384	175	22	potentially	potentially	ADV
ijtc-1384	175	23	yielding	yield	VERB
ijtc-1384	175	24	long	long	ADJ
ijtc-1384	175	25	-	-	PUNCT
ijtc-1384	175	26	term	term	NOUN
ijtc-1384	175	27	rather	rather	ADV
ijtc-1384	175	28	than	than	ADP
ijtc-1384	175	29	immediate	immediate	ADJ
ijtc-1384	175	30	financial	financial	ADJ
ijtc-1384	175	31	returns	return	NOUN
ijtc-1384	175	32	.	.	PUNCT
ijtc-1384	176	1	we	we	PRON
ijtc-1384	176	2	should	should	AUX
ijtc-1384	176	3	integrate	integrate	VERB
ijtc-1384	176	4	these	these	DET
ijtc-1384	176	5	insights	insight	NOUN
ijtc-1384	176	6	into	into	ADP
ijtc-1384	176	7	the	the	DET
ijtc-1384	176	8	broader	broad	ADJ
ijtc-1384	176	9	discussion	discussion	NOUN
ijtc-1384	176	10	on	on	ADP
ijtc-1384	176	11	the	the	DET
ijtc-1384	176	12	strategic	strategic	ADJ
ijtc-1384	176	13	value	value	NOUN
ijtc-1384	176	14	of	of	ADP
ijtc-1384	176	15	sustainability	sustainability	NOUN
ijtc-1384	176	16	in	in	ADP
ijtc-1384	176	17	corporate	corporate	ADJ
ijtc-1384	176	18	financial	financial	ADJ
ijtc-1384	176	19	management	management	NOUN
ijtc-1384	176	20	.	.	PUNCT
ijtc-1384	177	1	this	this	DET
ijtc-1384	177	2	finding	finding	NOUN
ijtc-1384	177	3	is	be	AUX
ijtc-1384	177	4	not	not	PART
ijtc-1384	177	5	in	in	ADP
ijtc-1384	177	6	line	line	NOUN
ijtc-1384	177	7	with	with	ADP
ijtc-1384	177	8	previous	previous	ADJ
ijtc-1384	177	9	researcher	researcher	NOUN
ijtc-1384	177	10	faizah	faizah	NOUN
ijtc-1384	177	11	(	(	PUNCT
ijtc-1384	177	12	2020	2020	NUM
ijtc-1384	177	13	)	)	PUNCT
ijtc-1384	177	14	,	,	PUNCT
ijtc-1384	177	15	who	who	PRON
ijtc-1384	177	16	found	find	VERB
ijtc-1384	177	17	that	that	SCONJ
ijtc-1384	177	18	there	there	PRON
ijtc-1384	177	19	is	be	VERB
ijtc-1384	177	20	no	no	DET
ijtc-1384	177	21	relationship	relationship	NOUN
ijtc-1384	177	22	between	between	ADP
ijtc-1384	177	23	green	green	ADJ
ijtc-1384	177	24	accounting	accounting	NOUN
ijtc-1384	177	25	and	and	CCONJ
ijtc-1384	177	26	npm	npm	PROPN
ijtc-1384	177	27	in	in	ADP
ijtc-1384	177	28	companies	company	NOUN
ijtc-1384	177	29	that	that	PRON
ijtc-1384	177	30	participated	participate	VERB
ijtc-1384	177	31	in	in	ADP
ijtc-1384	177	32	proper	proper	ADJ
ijtc-1384	177	33	2015–2018	2015–2018	NOUN
ijtc-1384	177	34	.	.	PUNCT
ijtc-1384	178	1	as	as	ADP
ijtc-1384	178	2	a	a	DET
ijtc-1384	178	3	result	result	NOUN
ijtc-1384	178	4	,	,	PUNCT
ijtc-1384	178	5	this	this	DET
ijtc-1384	178	6	study	study	NOUN
ijtc-1384	178	7	provides	provide	VERB
ijtc-1384	178	8	instructions	instruction	NOUN
ijtc-1384	178	9	for	for	ADP
ijtc-1384	178	10	future	future	ADJ
ijtc-1384	178	11	researchers	researcher	NOUN
ijtc-1384	178	12	to	to	PART
ijtc-1384	178	13	conduct	conduct	VERB
ijtc-1384	178	14	further	further	ADJ
ijtc-1384	178	15	research	research	NOUN
ijtc-1384	178	16	on	on	ADP
ijtc-1384	178	17	the	the	DET
ijtc-1384	178	18	two	two	NUM
ijtc-1384	178	19	variables	variable	NOUN
ijtc-1384	178	20	mentioned	mention	VERB
ijtc-1384	178	21	above	above	ADV
ijtc-1384	178	22	.	.	PUNCT
ijtc-1384	179	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1384	179	2	boosting	boost	VERB
ijtc-1384	179	3	corporate	corporate	ADJ
ijtc-1384	179	4	performance	performance	NOUN
ijtc-1384	179	5	:	:	PUNCT
ijtc-1384	179	6	green	green	ADJ
ijtc-1384	179	7	accounting	accounting	NOUN
ijtc-1384	179	8	and	and	CCONJ
ijtc-1384	179	9	audit	audit	NOUN
ijtc-1384	179	10	quality	quality	NOUN
ijtc-1384	179	11	synergy	synergy	NOUN
ijtc-1384	179	12	tampubolon	tampubolon	NOUN
ijtc-1384	179	13	,	,	PUNCT
ijtc-1384	179	14	siagian	siagian	ADJ
ijtc-1384	179	15	,	,	PUNCT
ijtc-1384	179	16	and	and	CCONJ
ijtc-1384	179	17	rinendy	rinendy	ADJ
ijtc-1384	179	18	719	719	NUM
ijtc-1384	179	19	|	|	ADV
ijtc-1384	179	20	ilomata	ilomata	PROPN
ijtc-1384	179	21	international	international	ADJ
ijtc-1384	179	22	journal	journal	NOUN
ijtc-1384	179	23	of	of	ADP
ijtc-1384	179	24	tax	tax	PROPN
ijtc-1384	179	25	&	&	CCONJ
ijtc-1384	179	26	accounting	account	VERB
ijtc-1384	179	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1384	179	28	audit	audit	NOUN
ijtc-1384	179	29	quality	quality	NOUN
ijtc-1384	179	30	and	and	CCONJ
ijtc-1384	179	31	corporate	corporate	ADJ
ijtc-1384	179	32	performance	performance	NOUN
ijtc-1384	179	33	table	table	NOUN
ijtc-1384	179	34	6	6	NUM
ijtc-1384	179	35	presents	present	VERB
ijtc-1384	179	36	the	the	DET
ijtc-1384	179	37	regression	regression	NOUN
ijtc-1384	179	38	results	result	NOUN
ijtc-1384	179	39	analyzing	analyze	VERB
ijtc-1384	179	40	the	the	DET
ijtc-1384	179	41	impact	impact	NOUN
ijtc-1384	179	42	of	of	ADP
ijtc-1384	179	43	audit	audit	NOUN
ijtc-1384	179	44	quality	quality	NOUN
ijtc-1384	179	45	(	(	PUNCT
ijtc-1384	179	46	aqual	aqual	NOUN
ijtc-1384	179	47	)	)	PUNCT
ijtc-1384	179	48	on	on	ADP
ijtc-1384	179	49	three	three	NUM
ijtc-1384	179	50	financial	financial	ADJ
ijtc-1384	179	51	performance	performance	NOUN
ijtc-1384	179	52	indicators	indicator	NOUN
ijtc-1384	179	53	:	:	PUNCT
ijtc-1384	179	54	return	return	VERB
ijtc-1384	179	55	on	on	ADP
ijtc-1384	179	56	assets	asset	NOUN
ijtc-1384	179	57	(	(	PUNCT
ijtc-1384	179	58	roa	roa	NOUN
ijtc-1384	179	59	)	)	PUNCT
ijtc-1384	179	60	,	,	PUNCT
ijtc-1384	179	61	return	return	VERB
ijtc-1384	179	62	on	on	ADP
ijtc-1384	179	63	equity	equity	NOUN
ijtc-1384	179	64	(	(	PUNCT
ijtc-1384	179	65	roe	roe	PROPN
ijtc-1384	179	66	)	)	PUNCT
ijtc-1384	179	67	,	,	PUNCT
ijtc-1384	179	68	and	and	CCONJ
ijtc-1384	179	69	net	net	ADJ
ijtc-1384	179	70	profit	profit	NOUN
ijtc-1384	179	71	margin	margin	NOUN
ijtc-1384	179	72	(	(	PUNCT
ijtc-1384	179	73	npm	npm	PROPN
ijtc-1384	179	74	)	)	PUNCT
ijtc-1384	179	75	.	.	PUNCT
ijtc-1384	180	1	the	the	DET
ijtc-1384	180	2	table	table	NOUN
ijtc-1384	180	3	includes	include	VERB
ijtc-1384	180	4	six	six	NUM
ijtc-1384	180	5	columns	column	NOUN
ijtc-1384	180	6	,	,	PUNCT
ijtc-1384	180	7	representing	represent	VERB
ijtc-1384	180	8	different	different	ADJ
ijtc-1384	180	9	model	model	NOUN
ijtc-1384	180	10	specifications	specification	NOUN
ijtc-1384	180	11	for	for	ADP
ijtc-1384	180	12	each	each	DET
ijtc-1384	180	13	dependent	dependent	ADJ
ijtc-1384	180	14	variable	variable	NOUN
ijtc-1384	180	15	with	with	ADP
ijtc-1384	180	16	and	and	CCONJ
ijtc-1384	180	17	without	without	ADP
ijtc-1384	180	18	control	control	NOUN
ijtc-1384	180	19	variables	variable	NOUN
ijtc-1384	180	20	such	such	ADJ
ijtc-1384	180	21	as	as	ADP
ijtc-1384	180	22	firm	firm	ADJ
ijtc-1384	180	23	size	size	NOUN
ijtc-1384	180	24	,	,	PUNCT
ijtc-1384	180	25	sales	sale	NOUN
ijtc-1384	180	26	growth	growth	NOUN
ijtc-1384	180	27	,	,	PUNCT
ijtc-1384	180	28	and	and	CCONJ
ijtc-1384	180	29	leverage	leverage	NOUN
ijtc-1384	180	30	.	.	PUNCT
ijtc-1384	181	1	all	all	DET
ijtc-1384	181	2	models	model	NOUN
ijtc-1384	181	3	account	account	VERB
ijtc-1384	181	4	for	for	ADP
ijtc-1384	181	5	firm	firm	ADJ
ijtc-1384	181	6	fixed	fix	VERB
ijtc-1384	181	7	effects	effect	NOUN
ijtc-1384	181	8	(	(	PUNCT
ijtc-1384	181	9	firm	firm	NOUN
ijtc-1384	181	10	fe	fe	NOUN
ijtc-1384	181	11	)	)	PUNCT
ijtc-1384	181	12	.	.	PUNCT
ijtc-1384	182	1	the	the	DET
ijtc-1384	182	2	aqual	aqual	ADJ
ijtc-1384	182	3	coefficient	coefficient	NOUN
ijtc-1384	182	4	is	be	AUX
ijtc-1384	182	5	positive	positive	ADJ
ijtc-1384	182	6	but	but	CCONJ
ijtc-1384	182	7	not	not	PART
ijtc-1384	182	8	statistically	statistically	ADV
ijtc-1384	182	9	significant	significant	ADJ
ijtc-1384	182	10	in	in	ADP
ijtc-1384	182	11	both	both	DET
ijtc-1384	182	12	roa	roa	NOUN
ijtc-1384	182	13	models	model	NOUN
ijtc-1384	182	14	(	(	PUNCT
ijtc-1384	182	15	0.0159	0.0159	NUM
ijtc-1384	182	16	,	,	PUNCT
ijtc-1384	182	17	t	t	NOUN
ijtc-1384	182	18	=	=	SYM
ijtc-1384	182	19	0.63	0.63	NUM
ijtc-1384	182	20	and	and	CCONJ
ijtc-1384	182	21	0.0156	0.0156	NUM
ijtc-1384	182	22	,	,	PUNCT
ijtc-1384	182	23	t	t	NOUN
ijtc-1384	182	24	=	=	SYM
ijtc-1384	182	25	0.63	0.63	NUM
ijtc-1384	182	26	)	)	PUNCT
ijtc-1384	182	27	.	.	PUNCT
ijtc-1384	183	1	the	the	DET
ijtc-1384	183	2	coefficient	coefficient	NOUN
ijtc-1384	183	3	for	for	ADP
ijtc-1384	183	4	aqual	aqual	NOUN
ijtc-1384	183	5	is	be	AUX
ijtc-1384	183	6	positive	positive	ADJ
ijtc-1384	183	7	and	and	CCONJ
ijtc-1384	183	8	approaches	approach	VERB
ijtc-1384	183	9	significance	significance	NOUN
ijtc-1384	183	10	(	(	PUNCT
ijtc-1384	183	11	0.149	0.149	NUM
ijtc-1384	183	12	,	,	PUNCT
ijtc-1384	183	13	t	t	NOUN
ijtc-1384	183	14	=	=	SYM
ijtc-1384	183	15	1.83	1.83	NUM
ijtc-1384	183	16	and	and	CCONJ
ijtc-1384	183	17	0.139	0.139	NUM
ijtc-1384	183	18	,	,	PUNCT
ijtc-1384	183	19	t	t	PROPN
ijtc-1384	183	20	=	=	SYM
ijtc-1384	183	21	1.75	1.75	NUM
ijtc-1384	183	22	)	)	PUNCT
ijtc-1384	183	23	for	for	ADP
ijtc-1384	183	24	roe	roe	NOUN
ijtc-1384	183	25	,	,	PUNCT
ijtc-1384	183	26	suggesting	suggest	VERB
ijtc-1384	183	27	a	a	DET
ijtc-1384	183	28	potential	potential	ADJ
ijtc-1384	183	29	positive	positive	ADJ
ijtc-1384	183	30	impact	impact	NOUN
ijtc-1384	183	31	of	of	ADP
ijtc-1384	183	32	audit	audit	NOUN
ijtc-1384	183	33	quality	quality	NOUN
ijtc-1384	183	34	on	on	ADP
ijtc-1384	183	35	return	return	NOUN
ijtc-1384	183	36	on	on	ADP
ijtc-1384	183	37	equity	equity	NOUN
ijtc-1384	183	38	.	.	PUNCT
ijtc-1384	184	1	the	the	DET
ijtc-1384	184	2	coefficient	coefficient	NOUN
ijtc-1384	184	3	for	for	ADP
ijtc-1384	184	4	aqual	aqual	NOUN
ijtc-1384	184	5	is	be	AUX
ijtc-1384	184	6	positive	positive	ADJ
ijtc-1384	184	7	,	,	PUNCT
ijtc-1384	184	8	but	but	CCONJ
ijtc-1384	184	9	not	not	PART
ijtc-1384	184	10	statistically	statistically	ADV
ijtc-1384	184	11	significant	significant	ADJ
ijtc-1384	184	12	(	(	PUNCT
ijtc-1384	184	13	0.452	0.452	NUM
ijtc-1384	184	14	,	,	PUNCT
ijtc-1384	184	15	t	t	NOUN
ijtc-1384	184	16	=	=	SYM
ijtc-1384	184	17	0.18	0.18	NUM
ijtc-1384	184	18	,	,	PUNCT
ijtc-1384	184	19	and	and	CCONJ
ijtc-1384	184	20	0.383	0.383	NUM
ijtc-1384	184	21	,	,	PUNCT
ijtc-1384	184	22	t	t	NOUN
ijtc-1384	184	23	=	=	SYM
ijtc-1384	184	24	0.15	0.15	NUM
ijtc-1384	184	25	)	)	PUNCT
ijtc-1384	184	26	for	for	ADP
ijtc-1384	184	27	npm	npm	PROPN
ijtc-1384	184	28	.	.	PUNCT
ijtc-1384	185	1	the	the	DET
ijtc-1384	185	2	models	model	NOUN
ijtc-1384	185	3	explain	explain	VERB
ijtc-1384	185	4	a	a	DET
ijtc-1384	185	5	small	small	ADJ
ijtc-1384	185	6	portion	portion	NOUN
ijtc-1384	185	7	of	of	ADP
ijtc-1384	185	8	the	the	DET
ijtc-1384	185	9	variance	variance	NOUN
ijtc-1384	185	10	in	in	ADP
ijtc-1384	185	11	the	the	DET
ijtc-1384	185	12	dependent	dependent	ADJ
ijtc-1384	185	13	variables	variable	NOUN
ijtc-1384	185	14	,	,	PUNCT
ijtc-1384	185	15	with	with	ADP
ijtc-1384	185	16	adjusted	adjusted	ADJ
ijtc-1384	185	17	r	r	NOUN
ijtc-1384	185	18	-	-	PUNCT
ijtc-1384	185	19	squared	square	VERB
ijtc-1384	185	20	values	value	NOUN
ijtc-1384	185	21	ranging	range	VERB
ijtc-1384	185	22	from	from	ADP
ijtc-1384	185	23	-0.05	-0.05	NUM
ijtc-1384	185	24	to	to	ADP
ijtc-1384	185	25	0.01	0.01	NUM
ijtc-1384	185	26	.	.	PUNCT
ijtc-1384	186	1	this	this	PRON
ijtc-1384	186	2	suggests	suggest	VERB
ijtc-1384	186	3	that	that	SCONJ
ijtc-1384	186	4	while	while	SCONJ
ijtc-1384	186	5	the	the	DET
ijtc-1384	186	6	models	model	NOUN
ijtc-1384	186	7	incorporate	incorporate	VERB
ijtc-1384	186	8	firmspecific	firmspecific	ADJ
ijtc-1384	186	9	effects	effect	NOUN
ijtc-1384	186	10	,	,	PUNCT
ijtc-1384	186	11	there	there	PRON
ijtc-1384	186	12	are	be	VERB
ijtc-1384	186	13	other	other	ADJ
ijtc-1384	186	14	unaccounted	unaccounted	ADJ
ijtc-1384	186	15	factors	factor	NOUN
ijtc-1384	186	16	influencing	influence	VERB
ijtc-1384	186	17	financial	financial	ADJ
ijtc-1384	186	18	performance	performance	NOUN
ijtc-1384	186	19	.	.	PUNCT
ijtc-1384	187	1	table	table	NOUN
ijtc-1384	187	2	6	6	NUM
ijtc-1384	187	3	.	.	PUNCT
ijtc-1384	187	4	effect	effect	NOUN
ijtc-1384	187	5	of	of	ADP
ijtc-1384	187	6	audit	audit	NOUN
ijtc-1384	187	7	quality	quality	NOUN
ijtc-1384	187	8	on	on	ADP
ijtc-1384	187	9	roa	roa	PROPN
ijtc-1384	187	10	,	,	PUNCT
ijtc-1384	187	11	roe	roe	PROPN
ijtc-1384	187	12	and	and	CCONJ
ijtc-1384	187	13	npm	npm	PROPN
ijtc-1384	187	14	(	(	PUNCT
ijtc-1384	187	15	1	1	NUM
ijtc-1384	187	16	)	)	PUNCT
ijtc-1384	187	17	(	(	PUNCT
ijtc-1384	187	18	2	2	NUM
ijtc-1384	187	19	)	)	PUNCT
ijtc-1384	187	20	(	(	PUNCT
ijtc-1384	187	21	3	3	X
ijtc-1384	187	22	)	)	PUNCT
ijtc-1384	187	23	(	(	PUNCT
ijtc-1384	187	24	4	4	NUM
ijtc-1384	187	25	)	)	PUNCT
ijtc-1384	187	26	(	(	PUNCT
ijtc-1384	187	27	5	5	NUM
ijtc-1384	187	28	)	)	PUNCT
ijtc-1384	187	29	(	(	PUNCT
ijtc-1384	187	30	6	6	X
ijtc-1384	187	31	)	)	PUNCT
ijtc-1384	187	32	roa	roa	PROPN
ijtc-1384	187	33	roa	roa	PROPN
ijtc-1384	187	34	roe	roe	PROPN
ijtc-1384	187	35	roe	roe	PROPN
ijtc-1384	187	36	npm	npm	PROPN
ijtc-1384	187	37	npm	npm	PROPN
ijtc-1384	187	38	constanta	constanta	PROPN
ijtc-1384	187	39	0.00500	0.00500	NUM
ijtc-1384	188	1	7.270	7.270	NUM
ijtc-1384	188	2	*	*	PUNCT
ijtc-1384	188	3	0.0200	0.0200	NUM
ijtc-1384	188	4	21.73	21.73	NUM
ijtc-1384	188	5	*	*	NUM
ijtc-1384	188	6	0.130	0.130	NUM
ijtc-1384	188	7	183.6	183.6	NUM
ijtc-1384	188	8	(	(	PUNCT
ijtc-1384	188	9	0.10	0.10	NUM
ijtc-1384	188	10	)	)	PUNCT
ijtc-1384	188	11	(	(	PUNCT
ijtc-1384	188	12	2.15	2.15	NUM
ijtc-1384	188	13	)	)	PUNCT
ijtc-1384	188	14	(	(	PUNCT
ijtc-1384	188	15	0.12	0.12	NUM
ijtc-1384	188	16	)	)	PUNCT
ijtc-1384	188	17	(	(	PUNCT
ijtc-1384	188	18	2.01	2.01	NUM
ijtc-1384	188	19	)	)	PUNCT
ijtc-1384	188	20	(	(	PUNCT
ijtc-1384	188	21	0.03	0.03	NUM
ijtc-1384	188	22	)	)	PUNCT
ijtc-1384	188	23	(	(	PUNCT
ijtc-1384	188	24	0.53	0.53	NUM
ijtc-1384	188	25	)	)	PUNCT
ijtc-1384	188	26	aqual	aqual	NOUN
ijtc-1384	188	27	0.0159	0.0159	NUM
ijtc-1384	188	28	0.0156	0.0156	NUM
ijtc-1384	188	29	0.149	0.149	NUM
ijtc-1384	188	30	0.139	0.139	NUM
ijtc-1384	188	31	0.452	0.452	NUM
ijtc-1384	188	32	0.383	0.383	NUM
ijtc-1384	188	33	(	(	PUNCT
ijtc-1384	188	34	0.63	0.63	NUM
ijtc-1384	188	35	)	)	PUNCT
ijtc-1384	188	36	(	(	PUNCT
ijtc-1384	188	37	0.63	0.63	NUM
ijtc-1384	188	38	)	)	PUNCT
ijtc-1384	188	39	(	(	PUNCT
ijtc-1384	188	40	1.83	1.83	NUM
ijtc-1384	188	41	)	)	PUNCT
ijtc-1384	188	42	(	(	PUNCT
ijtc-1384	188	43	1.75	1.75	NUM
ijtc-1384	188	44	)	)	PUNCT
ijtc-1384	188	45	(	(	PUNCT
ijtc-1384	188	46	0.18	0.18	NUM
ijtc-1384	188	47	)	)	PUNCT
ijtc-1384	188	48	(	(	PUNCT
ijtc-1384	188	49	0.15	0.15	NUM
ijtc-1384	188	50	)	)	PUNCT
ijtc-1384	188	51	firmsize	firmsize	NOUN
ijtc-1384	188	52	-0.265	-0.265	NOUN
ijtc-1384	188	53	*	*	PUNCT
ijtc-1384	188	54	-0.807	-0.807	X
ijtc-1384	188	55	*	*	SYM
ijtc-1384	188	56	-6.723	-6.723	PROPN
ijtc-1384	188	57	(	(	PUNCT
ijtc-1384	188	58	-2.15	-2.15	NOUN
ijtc-1384	188	59	)	)	PUNCT
ijtc-1384	188	60	(	(	PUNCT
ijtc-1384	188	61	-2.05	-2.05	NUM
ijtc-1384	188	62	)	)	PUNCT
ijtc-1384	188	63	(	(	PUNCT
ijtc-1384	188	64	-0.53	-0.53	NOUN
ijtc-1384	188	65	)	)	PUNCT
ijtc-1384	188	66	salesgrowth	salesgrowth	NOUN
ijtc-1384	188	67	0.000792	0.000792	NUM
ijtc-1384	188	68	0.000159	0.000159	NUM
ijtc-1384	188	69	0.0765	0.0765	NUM
ijtc-1384	188	70	(	(	PUNCT
ijtc-1384	188	71	0.42	0.42	NUM
ijtc-1384	188	72	)	)	PUNCT
ijtc-1384	188	73	(	(	PUNCT
ijtc-1384	188	74	0.03	0.03	NUM
ijtc-1384	188	75	)	)	PUNCT
ijtc-1384	188	76	(	(	PUNCT
ijtc-1384	188	77	0.39	0.39	NUM
ijtc-1384	188	78	)	)	PUNCT
ijtc-1384	188	79	leverage	leverage	NOUN
ijtc-1384	188	80	0.101	0.101	NUM
ijtc-1384	188	81	1.561	1.561	NUM
ijtc-1384	188	82	*	*	SYM
ijtc-1384	188	83	4.229	4.229	NUM
ijtc-1384	188	84	(	(	PUNCT
ijtc-1384	188	85	0.44	0.44	NUM
ijtc-1384	188	86	)	)	PUNCT
ijtc-1384	188	87	(	(	PUNCT
ijtc-1384	188	88	2.15	2.15	NUM
ijtc-1384	188	89	)	)	PUNCT
ijtc-1384	188	90	(	(	PUNCT
ijtc-1384	188	91	0.18	0.18	NUM
ijtc-1384	188	92	)	)	PUNCT
ijtc-1384	188	93	firm	firm	NOUN
ijtc-1384	188	94	fe	fe	X
ijtc-1384	188	95	adjusted	adjust	VERB
ijtc-1384	188	96	r	r	NOUN
ijtc-1384	188	97	square	square	NOUN
ijtc-1384	189	1	yes	yes	INTJ
ijtc-1384	189	2	-0.05	-0.05	NUM
ijtc-1384	190	1	yes	yes	INTJ
ijtc-1384	190	2	-0.02	-0.02	INTJ
ijtc-1384	191	1	yes	yes	INTJ
ijtc-1384	191	2	-0.05	-0.05	NOUN
ijtc-1384	192	1	yes	yes	INTJ
ijtc-1384	192	2	0.01	0.01	NUM
ijtc-1384	193	1	yes	yes	INTJ
ijtc-1384	193	2	-0.01	-0.01	NUM
ijtc-1384	193	3	yes	yes	INTJ
ijtc-1384	193	4	-0.05	-0.05	NUM
ijtc-1384	194	1	n	n	PROPN
ijtc-1384	194	2	138	138	NUM
ijtc-1384	194	3	138	138	NUM
ijtc-1384	194	4	138	138	NUM
ijtc-1384	194	5	138	138	NUM
ijtc-1384	194	6	138	138	NUM
ijtc-1384	194	7	138	138	NUM
ijtc-1384	194	8	t	t	PROPN
ijtc-1384	194	9	statistics	statistic	NOUN
ijtc-1384	194	10	in	in	ADP
ijtc-1384	194	11	parentheses	parenthesis	NOUN
ijtc-1384	194	12	*	*	PUNCT
ijtc-1384	194	13	p	p	X
ijtc-1384	194	14	<	<	X
ijtc-1384	194	15	0.05	0.05	NUM
ijtc-1384	194	16	,	,	PUNCT
ijtc-1384	194	17	*	*	PUNCT
ijtc-1384	194	18	*	*	PUNCT
ijtc-1384	195	1	p	p	X
ijtc-1384	195	2	<	<	X
ijtc-1384	195	3	0.01	0.01	NUM
ijtc-1384	195	4	,	,	PUNCT
ijtc-1384	195	5	*	*	PUNCT
ijtc-1384	195	6	*	*	PUNCT
ijtc-1384	195	7	*	*	PUNCT
ijtc-1384	195	8	p	p	X
ijtc-1384	195	9	<	<	X
ijtc-1384	195	10	0.001	0.001	NUM
ijtc-1384	195	11	the	the	DET
ijtc-1384	195	12	results	result	NOUN
ijtc-1384	195	13	suggest	suggest	VERB
ijtc-1384	195	14	that	that	SCONJ
ijtc-1384	195	15	audit	audit	NOUN
ijtc-1384	195	16	quality	quality	NOUN
ijtc-1384	195	17	does	do	AUX
ijtc-1384	195	18	not	not	PART
ijtc-1384	195	19	have	have	VERB
ijtc-1384	195	20	a	a	DET
ijtc-1384	195	21	statistically	statistically	ADV
ijtc-1384	195	22	significant	significant	ADJ
ijtc-1384	195	23	impact	impact	NOUN
ijtc-1384	195	24	on	on	ADP
ijtc-1384	195	25	roa	roa	PROPN
ijtc-1384	195	26	or	or	CCONJ
ijtc-1384	195	27	npm	npm	PROPN
ijtc-1384	195	28	,	,	PUNCT
ijtc-1384	195	29	but	but	CCONJ
ijtc-1384	195	30	shows	show	VERB
ijtc-1384	195	31	a	a	DET
ijtc-1384	195	32	positive	positive	ADJ
ijtc-1384	195	33	trend	trend	NOUN
ijtc-1384	195	34	towards	towards	ADP
ijtc-1384	195	35	significance	significance	NOUN
ijtc-1384	195	36	in	in	ADP
ijtc-1384	195	37	its	its	PRON
ijtc-1384	195	38	effect	effect	NOUN
ijtc-1384	195	39	on	on	ADP
ijtc-1384	195	40	roe	roe	NOUN
ijtc-1384	195	41	.	.	PUNCT
ijtc-1384	196	1	this	this	DET
ijtc-1384	196	2	finding	finding	NOUN
ijtc-1384	196	3	is	be	AUX
ijtc-1384	196	4	in	in	ADP
ijtc-1384	196	5	line	line	NOUN
ijtc-1384	196	6	with	with	ADP
ijtc-1384	196	7	previous	previous	ADJ
ijtc-1384	196	8	research	research	NOUN
ijtc-1384	196	9	by	by	ADP
ijtc-1384	196	10	elewa	elewa	PROPN
ijtc-1384	196	11	and	and	CCONJ
ijtc-1384	196	12	el	el	PROPN
ijtc-1384	196	13	-	-	PROPN
ijtc-1384	196	14	haddad	haddad	PROPN
ijtc-1384	196	15	(	(	PUNCT
ijtc-1384	196	16	2019	2019	NUM
ijtc-1384	196	17	)	)	PUNCT
ijtc-1384	196	18	,	,	PUNCT
ijtc-1384	196	19	which	which	PRON
ijtc-1384	196	20	also	also	ADV
ijtc-1384	196	21	concluded	conclude	VERB
ijtc-1384	196	22	that	that	SCONJ
ijtc-1384	196	23	there	there	PRON
ijtc-1384	196	24	is	be	VERB
ijtc-1384	196	25	no	no	DET
ijtc-1384	196	26	significant	significant	ADJ
ijtc-1384	196	27	relationship	relationship	NOUN
ijtc-1384	196	28	between	between	ADP
ijtc-1384	196	29	audit	audit	NOUN
ijtc-1384	196	30	quality	quality	NOUN
ijtc-1384	196	31	and	and	CCONJ
ijtc-1384	196	32	roa	roa	PROPN
ijtc-1384	196	33	.	.	PUNCT
ijtc-1384	197	1	however	however	ADV
ijtc-1384	197	2	,	,	PUNCT
ijtc-1384	197	3	there	there	PRON
ijtc-1384	197	4	is	be	VERB
ijtc-1384	197	5	a	a	DET
ijtc-1384	197	6	gap	gap	NOUN
ijtc-1384	197	7	where	where	SCONJ
ijtc-1384	197	8	previous	previous	ADJ
ijtc-1384	197	9	researchers	researcher	NOUN
ijtc-1384	197	10	also	also	ADV
ijtc-1384	197	11	found	find	VERB
ijtc-1384	197	12	that	that	SCONJ
ijtc-1384	197	13	audit	audit	NOUN
ijtc-1384	197	14	quality	quality	NOUN
ijtc-1384	197	15	has	have	VERB
ijtc-1384	197	16	a	a	DET
ijtc-1384	197	17	significant	significant	ADJ
ijtc-1384	197	18	positive	positive	ADJ
ijtc-1384	197	19	effect	effect	NOUN
ijtc-1384	197	20	on	on	ADP
ijtc-1384	197	21	roa	roa	PROPN
ijtc-1384	197	22	(	(	PUNCT
ijtc-1384	197	23	ugwu	ugwu	ADV
ijtc-1384	197	24	et	et	PROPN
ijtc-1384	197	25	al	al	PROPN
ijtc-1384	197	26	.	.	PROPN
ijtc-1384	197	27	,	,	PUNCT
ijtc-1384	197	28	2020	2020	NUM
ijtc-1384	197	29	)	)	PUNCT
ijtc-1384	197	30	.	.	PUNCT
ijtc-1384	198	1	this	this	PRON
ijtc-1384	198	2	may	may	AUX
ijtc-1384	198	3	be	be	AUX
ijtc-1384	198	4	because	because	SCONJ
ijtc-1384	198	5	the	the	DET
ijtc-1384	198	6	audit	audit	NOUN
ijtc-1384	198	7	's	's	PART
ijtc-1384	198	8	focus	focus	NOUN
ijtc-1384	198	9	is	be	AUX
ijtc-1384	198	10	more	more	ADJ
ijtc-1384	198	11	on	on	ADP
ijtc-1384	198	12	the	the	DET
ijtc-1384	198	13	compliance	compliance	NOUN
ijtc-1384	198	14	and	and	CCONJ
ijtc-1384	198	15	validity	validity	NOUN
ijtc-1384	198	16	aspects	aspect	NOUN
ijtc-1384	198	17	of	of	ADP
ijtc-1384	198	18	the	the	DET
ijtc-1384	198	19	financial	financial	ADJ
ijtc-1384	198	20	statements	statement	NOUN
ijtc-1384	198	21	than	than	ADP
ijtc-1384	198	22	operational	operational	ADJ
ijtc-1384	198	23	factors	factor	NOUN
ijtc-1384	198	24	that	that	PRON
ijtc-1384	198	25	may	may	AUX
ijtc-1384	198	26	affect	affect	VERB
ijtc-1384	198	27	roa	roa	PROPN
ijtc-1384	198	28	.	.	PUNCT
ijtc-1384	199	1	on	on	ADP
ijtc-1384	199	2	the	the	DET
ijtc-1384	199	3	other	other	ADJ
ijtc-1384	199	4	hand	hand	NOUN
ijtc-1384	199	5	,	,	PUNCT
ijtc-1384	199	6	the	the	DET
ijtc-1384	199	7	test	test	NOUN
ijtc-1384	199	8	results	result	NOUN
ijtc-1384	199	9	between	between	ADP
ijtc-1384	199	10	audit	audit	NOUN
ijtc-1384	199	11	quality	quality	NOUN
ijtc-1384	199	12	and	and	CCONJ
ijtc-1384	199	13	roe	roe	NOUN
ijtc-1384	199	14	in	in	ADP
ijtc-1384	199	15	the	the	DET
ijtc-1384	199	16	findings	finding	NOUN
ijtc-1384	199	17	elewa	elewa	PROPN
ijtc-1384	199	18	&	&	CCONJ
ijtc-1384	199	19	el	el	PROPN
ijtc-1384	199	20	-	-	PROPN
ijtc-1384	199	21	haddad	haddad	PROPN
ijtc-1384	199	22	(	(	PUNCT
ijtc-1384	199	23	2019	2019	NUM
ijtc-1384	199	24	)	)	PUNCT
ijtc-1384	199	25	show	show	VERB
ijtc-1384	199	26	no	no	DET
ijtc-1384	199	27	significant	significant	ADJ
ijtc-1384	199	28	relationship	relationship	NOUN
ijtc-1384	199	29	,	,	PUNCT
ijtc-1384	199	30	this	this	PRON
ijtc-1384	199	31	shows	show	VERB
ijtc-1384	199	32	a	a	DET
ijtc-1384	199	33	difference	difference	NOUN
ijtc-1384	199	34	in	in	ADP
ijtc-1384	199	35	results	result	NOUN
ijtc-1384	199	36	with	with	ADP
ijtc-1384	199	37	the	the	DET
ijtc-1384	199	38	author	author	NOUN
ijtc-1384	199	39	.	.	PUNCT
ijtc-1384	200	1	this	this	DET
ijtc-1384	200	2	result	result	NOUN
ijtc-1384	200	3	may	may	AUX
ijtc-1384	200	4	be	be	AUX
ijtc-1384	200	5	due	due	ADJ
ijtc-1384	200	6	to	to	ADP
ijtc-1384	200	7	the	the	DET
ijtc-1384	200	8	fact	fact	NOUN
ijtc-1384	200	9	that	that	SCONJ
ijtc-1384	200	10	the	the	DET
ijtc-1384	200	11	audit	audit	NOUN
ijtc-1384	200	12	's	's	PART
ijtc-1384	200	13	focus	focus	NOUN
ijtc-1384	200	14	is	be	AUX
ijtc-1384	200	15	more	more	ADJ
ijtc-1384	200	16	on	on	ADP
ijtc-1384	200	17	the	the	DET
ijtc-1384	200	18	compliance	compliance	NOUN
ijtc-1384	200	19	and	and	CCONJ
ijtc-1384	200	20	validity	validity	NOUN
ijtc-1384	200	21	aspects	aspect	NOUN
ijtc-1384	200	22	of	of	ADP
ijtc-1384	200	23	the	the	DET
ijtc-1384	200	24	financial	financial	ADJ
ijtc-1384	200	25	statements	statement	NOUN
ijtc-1384	200	26	than	than	ADP
ijtc-1384	200	27	directly	directly	ADV
ijtc-1384	200	28	on	on	ADP
ijtc-1384	200	29	the	the	DET
ijtc-1384	200	30	factors	factor	NOUN
ijtc-1384	200	31	that	that	PRON
ijtc-1384	200	32	affect	affect	VERB
ijtc-1384	200	33	roe	roe	PROPN
ijtc-1384	200	34	.	.	PUNCT
ijtc-1384	201	1	roe	roe	PROPN
ijtc-1384	201	2	is	be	AUX
ijtc-1384	201	3	influenced	influence	VERB
ijtc-1384	201	4	by	by	ADP
ijtc-1384	201	5	various	various	ADJ
ijtc-1384	201	6	other	other	ADJ
ijtc-1384	201	7	factors	factor	NOUN
ijtc-1384	201	8	,	,	PUNCT
ijtc-1384	201	9	such	such	ADJ
ijtc-1384	201	10	as	as	ADP
ijtc-1384	201	11	operational	operational	ADJ
ijtc-1384	201	12	efficiency	efficiency	NOUN
ijtc-1384	201	13	,	,	PUNCT
ijtc-1384	201	14	capital	capital	NOUN
ijtc-1384	201	15	structure	structure	NOUN
ijtc-1384	201	16	,	,	PUNCT
ijtc-1384	201	17	and	and	CCONJ
ijtc-1384	201	18	management	management	NOUN
ijtc-1384	201	19	strategies	strategy	NOUN
ijtc-1384	201	20	,	,	PUNCT
ijtc-1384	201	21	which	which	PRON
ijtc-1384	201	22	may	may	AUX
ijtc-1384	201	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	201	24	boosting	boost	VERB
ijtc-1384	201	25	corporate	corporate	ADJ
ijtc-1384	201	26	performance	performance	NOUN
ijtc-1384	201	27	:	:	PUNCT
ijtc-1384	201	28	green	green	ADJ
ijtc-1384	201	29	accounting	accounting	NOUN
ijtc-1384	201	30	and	and	CCONJ
ijtc-1384	201	31	audit	audit	NOUN
ijtc-1384	201	32	quality	quality	NOUN
ijtc-1384	201	33	synergy	synergy	NOUN
ijtc-1384	201	34	tampubolon	tampubolon	NOUN
ijtc-1384	201	35	,	,	PUNCT
ijtc-1384	201	36	siagian	siagian	ADJ
ijtc-1384	201	37	,	,	PUNCT
ijtc-1384	201	38	and	and	CCONJ
ijtc-1384	201	39	rinendy	rinendy	ADJ
ijtc-1384	201	40	720	720	NUM
ijtc-1384	201	41	|	|	NOUN
ijtc-1384	201	42	ilomata	ilomata	VERB
ijtc-1384	201	43	international	international	ADJ
ijtc-1384	201	44	journal	journal	NOUN
ijtc-1384	201	45	of	of	ADP
ijtc-1384	201	46	tax	tax	PROPN
ijtc-1384	201	47	&	&	CCONJ
ijtc-1384	201	48	accounting	accounting	PROPN
ijtc-1384	201	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	201	50	not	not	PART
ijtc-1384	201	51	be	be	AUX
ijtc-1384	201	52	fully	fully	ADV
ijtc-1384	201	53	reflected	reflect	VERB
ijtc-1384	201	54	in	in	ADP
ijtc-1384	201	55	audit	audit	NOUN
ijtc-1384	201	56	quality	quality	NOUN
ijtc-1384	201	57	.	.	PUNCT
ijtc-1384	202	1	the	the	DET
ijtc-1384	202	2	findings	finding	NOUN
ijtc-1384	202	3	conducted	conduct	VERB
ijtc-1384	202	4	by	by	ADP
ijtc-1384	202	5	bakare	bakare	NOUN
ijtc-1384	202	6	(	(	PUNCT
ijtc-1384	202	7	2023	2023	NUM
ijtc-1384	202	8	)	)	PUNCT
ijtc-1384	202	9	show	show	VERB
ijtc-1384	202	10	that	that	SCONJ
ijtc-1384	202	11	there	there	PRON
ijtc-1384	202	12	is	be	VERB
ijtc-1384	202	13	a	a	DET
ijtc-1384	202	14	significant	significant	ADJ
ijtc-1384	202	15	relationship	relationship	NOUN
ijtc-1384	202	16	between	between	ADP
ijtc-1384	202	17	audit	audit	NOUN
ijtc-1384	202	18	quality	quality	NOUN
ijtc-1384	202	19	and	and	CCONJ
ijtc-1384	202	20	npm	npm	NOUN
ijtc-1384	202	21	which	which	PRON
ijtc-1384	202	22	means	mean	VERB
ijtc-1384	202	23	that	that	SCONJ
ijtc-1384	202	24	it	it	PRON
ijtc-1384	202	25	is	be	AUX
ijtc-1384	202	26	different	different	ADJ
ijtc-1384	202	27	from	from	ADP
ijtc-1384	202	28	the	the	DET
ijtc-1384	202	29	author	author	NOUN
ijtc-1384	202	30	's	's	PART
ijtc-1384	202	31	findings	finding	NOUN
ijtc-1384	202	32	,	,	PUNCT
ijtc-1384	202	33	this	this	PRON
ijtc-1384	202	34	supports	support	VERB
ijtc-1384	202	35	a	a	DET
ijtc-1384	202	36	deeper	deep	ADJ
ijtc-1384	202	37	study	study	NOUN
ijtc-1384	202	38	of	of	ADP
ijtc-1384	202	39	these	these	DET
ijtc-1384	202	40	two	two	NUM
ijtc-1384	202	41	variables	variable	NOUN
ijtc-1384	202	42	with	with	ADP
ijtc-1384	202	43	a	a	DET
ijtc-1384	202	44	larger	large	ADJ
ijtc-1384	202	45	population	population	NOUN
ijtc-1384	202	46	and	and	CCONJ
ijtc-1384	202	47	sample	sample	NOUN
ijtc-1384	202	48	size	size	NOUN
ijtc-1384	202	49	.	.	PUNCT
ijtc-1384	203	1	high	high	ADJ
ijtc-1384	203	2	audit	audit	NOUN
ijtc-1384	203	3	quality	quality	NOUN
ijtc-1384	203	4	affects	affect	VERB
ijtc-1384	203	5	roe	roe	NOUN
ijtc-1384	203	6	because	because	SCONJ
ijtc-1384	203	7	accurate	accurate	ADJ
ijtc-1384	203	8	and	and	CCONJ
ijtc-1384	203	9	reliable	reliable	ADJ
ijtc-1384	203	10	financial	financial	ADJ
ijtc-1384	203	11	reports	report	NOUN
ijtc-1384	203	12	increase	increase	VERB
ijtc-1384	203	13	investor	investor	NOUN
ijtc-1384	203	14	confidence	confidence	NOUN
ijtc-1384	203	15	,	,	PUNCT
ijtc-1384	203	16	reduce	reduce	VERB
ijtc-1384	203	17	financial	financial	ADJ
ijtc-1384	203	18	risk	risk	NOUN
ijtc-1384	203	19	,	,	PUNCT
ijtc-1384	203	20	and	and	CCONJ
ijtc-1384	203	21	prevent	prevent	VERB
ijtc-1384	203	22	errors	error	NOUN
ijtc-1384	203	23	or	or	CCONJ
ijtc-1384	203	24	fraud	fraud	NOUN
ijtc-1384	203	25	that	that	PRON
ijtc-1384	203	26	could	could	AUX
ijtc-1384	203	27	harm	harm	VERB
ijtc-1384	203	28	the	the	DET
ijtc-1384	203	29	company	company	NOUN
ijtc-1384	203	30	.	.	PUNCT
ijtc-1384	204	1	quality	quality	NOUN
ijtc-1384	204	2	auditors	auditor	NOUN
ijtc-1384	204	3	also	also	ADV
ijtc-1384	204	4	provide	provide	VERB
ijtc-1384	204	5	advice	advice	NOUN
ijtc-1384	204	6	to	to	PART
ijtc-1384	204	7	improve	improve	VERB
ijtc-1384	204	8	operational	operational	ADJ
ijtc-1384	204	9	efficiency	efficiency	NOUN
ijtc-1384	204	10	,	,	PUNCT
ijtc-1384	204	11	help	help	VERB
ijtc-1384	204	12	companies	company	NOUN
ijtc-1384	204	13	manage	manage	VERB
ijtc-1384	204	14	costs	cost	NOUN
ijtc-1384	204	15	better	well	ADV
ijtc-1384	204	16	and	and	CCONJ
ijtc-1384	204	17	indirectly	indirectly	ADV
ijtc-1384	204	18	have	have	VERB
ijtc-1384	204	19	a	a	DET
ijtc-1384	204	20	positive	positive	ADJ
ijtc-1384	204	21	impact	impact	NOUN
ijtc-1384	204	22	on	on	ADP
ijtc-1384	204	23	roa	roa	PROPN
ijtc-1384	204	24	and	and	CCONJ
ijtc-1384	204	25	npm	npm	PROPN
ijtc-1384	204	26	.	.	PUNCT
ijtc-1384	205	1	as	as	ADP
ijtc-1384	205	2	a	a	DET
ijtc-1384	205	3	result	result	NOUN
ijtc-1384	205	4	,	,	PUNCT
ijtc-1384	205	5	this	this	DET
ijtc-1384	205	6	study	study	NOUN
ijtc-1384	205	7	makes	make	VERB
ijtc-1384	205	8	an	an	DET
ijtc-1384	205	9	important	important	ADJ
ijtc-1384	205	10	contribution	contribution	NOUN
ijtc-1384	205	11	to	to	ADP
ijtc-1384	205	12	deepening	deepen	VERB
ijtc-1384	205	13	our	our	PRON
ijtc-1384	205	14	understanding	understanding	NOUN
ijtc-1384	205	15	of	of	ADP
ijtc-1384	205	16	the	the	DET
ijtc-1384	205	17	complexity	complexity	NOUN
ijtc-1384	205	18	of	of	ADP
ijtc-1384	205	19	the	the	DET
ijtc-1384	205	20	interaction	interaction	NOUN
ijtc-1384	205	21	between	between	ADP
ijtc-1384	205	22	audit	audit	NOUN
ijtc-1384	205	23	practices	practice	NOUN
ijtc-1384	205	24	and	and	CCONJ
ijtc-1384	205	25	financial	financial	ADJ
ijtc-1384	205	26	performance	performance	NOUN
ijtc-1384	205	27	and	and	CCONJ
ijtc-1384	205	28	encourages	encourage	VERB
ijtc-1384	205	29	further	further	ADJ
ijtc-1384	205	30	research	research	NOUN
ijtc-1384	205	31	to	to	PART
ijtc-1384	205	32	understand	understand	VERB
ijtc-1384	205	33	the	the	DET
ijtc-1384	205	34	factors	factor	NOUN
ijtc-1384	205	35	that	that	PRON
ijtc-1384	205	36	affect	affect	VERB
ijtc-1384	205	37	roa	roa	NOUN
ijtc-1384	205	38	more	more	ADV
ijtc-1384	205	39	comprehensively	comprehensively	ADV
ijtc-1384	205	40	.	.	PUNCT
ijtc-1384	206	1	therefore	therefore	ADV
ijtc-1384	206	2	,	,	PUNCT
ijtc-1384	206	3	we	we	PRON
ijtc-1384	206	4	need	need	VERB
ijtc-1384	206	5	more	more	ADJ
ijtc-1384	206	6	research	research	NOUN
ijtc-1384	206	7	to	to	PART
ijtc-1384	206	8	gain	gain	VERB
ijtc-1384	206	9	a	a	DET
ijtc-1384	206	10	deeper	deep	ADJ
ijtc-1384	206	11	understanding	understanding	NOUN
ijtc-1384	206	12	of	of	ADP
ijtc-1384	206	13	the	the	DET
ijtc-1384	206	14	intricate	intricate	ADJ
ijtc-1384	206	15	relationship	relationship	NOUN
ijtc-1384	206	16	between	between	ADP
ijtc-1384	206	17	audit	audit	NOUN
ijtc-1384	206	18	practices	practice	NOUN
ijtc-1384	206	19	and	and	CCONJ
ijtc-1384	206	20	financial	financial	ADJ
ijtc-1384	206	21	performance	performance	NOUN
ijtc-1384	206	22	,	,	PUNCT
ijtc-1384	206	23	as	as	ADV
ijtc-1384	206	24	well	well	ADV
ijtc-1384	206	25	as	as	ADP
ijtc-1384	206	26	other	other	ADJ
ijtc-1384	206	27	factors	factor	NOUN
ijtc-1384	206	28	influencing	influence	VERB
ijtc-1384	206	29	roe	roe	NOUN
ijtc-1384	206	30	.	.	PUNCT
ijtc-1384	207	1	these	these	DET
ijtc-1384	207	2	findings	finding	NOUN
ijtc-1384	207	3	highlight	highlight	VERB
ijtc-1384	207	4	the	the	DET
ijtc-1384	207	5	nuanced	nuanced	ADJ
ijtc-1384	207	6	role	role	NOUN
ijtc-1384	207	7	of	of	ADP
ijtc-1384	207	8	audit	audit	NOUN
ijtc-1384	207	9	quality	quality	NOUN
ijtc-1384	207	10	in	in	ADP
ijtc-1384	207	11	financial	financial	ADJ
ijtc-1384	207	12	performance	performance	NOUN
ijtc-1384	207	13	.	.	PUNCT
ijtc-1384	208	1	while	while	SCONJ
ijtc-1384	208	2	its	its	PRON
ijtc-1384	208	3	impact	impact	NOUN
ijtc-1384	208	4	on	on	ADP
ijtc-1384	208	5	roa	roa	PROPN
ijtc-1384	208	6	and	and	CCONJ
ijtc-1384	208	7	npm	npm	PROPN
ijtc-1384	208	8	is	be	AUX
ijtc-1384	208	9	not	not	PART
ijtc-1384	208	10	significant	significant	ADJ
ijtc-1384	208	11	,	,	PUNCT
ijtc-1384	208	12	the	the	DET
ijtc-1384	208	13	near	near	ADV
ijtc-1384	208	14	-	-	PUNCT
ijtc-1384	208	15	significant	significant	ADJ
ijtc-1384	208	16	positive	positive	ADJ
ijtc-1384	208	17	effect	effect	NOUN
ijtc-1384	208	18	on	on	ADP
ijtc-1384	208	19	roe	roe	PROPN
ijtc-1384	208	20	suggests	suggest	VERB
ijtc-1384	208	21	that	that	SCONJ
ijtc-1384	208	22	quality	quality	NOUN
ijtc-1384	208	23	audits	audits	NOUN
ijtc-1384	208	24	may	may	AUX
ijtc-1384	208	25	contribute	contribute	VERB
ijtc-1384	208	26	to	to	ADP
ijtc-1384	208	27	enhanced	enhanced	ADJ
ijtc-1384	208	28	equity	equity	NOUN
ijtc-1384	208	29	returns	return	NOUN
ijtc-1384	208	30	.	.	PUNCT
ijtc-1384	209	1	better	well	ADJ
ijtc-1384	209	2	financial	financial	ADJ
ijtc-1384	209	3	transparency	transparency	NOUN
ijtc-1384	209	4	and	and	CCONJ
ijtc-1384	209	5	accuracy	accuracy	NOUN
ijtc-1384	209	6	could	could	AUX
ijtc-1384	209	7	contribute	contribute	VERB
ijtc-1384	209	8	to	to	ADP
ijtc-1384	209	9	this	this	PRON
ijtc-1384	209	10	,	,	PUNCT
ijtc-1384	209	11	fostering	foster	VERB
ijtc-1384	209	12	greater	great	ADJ
ijtc-1384	209	13	investor	investor	NOUN
ijtc-1384	209	14	trust	trust	NOUN
ijtc-1384	209	15	.	.	PUNCT
ijtc-1384	210	1	the	the	DET
ijtc-1384	210	2	persistent	persistent	ADJ
ijtc-1384	210	3	negative	negative	ADJ
ijtc-1384	210	4	relationship	relationship	NOUN
ijtc-1384	210	5	between	between	ADP
ijtc-1384	210	6	firm	firm	ADJ
ijtc-1384	210	7	size	size	NOUN
ijtc-1384	210	8	and	and	CCONJ
ijtc-1384	210	9	profitability	profitability	NOUN
ijtc-1384	210	10	metrics	metric	NOUN
ijtc-1384	210	11	underscores	underscore	VERB
ijtc-1384	210	12	the	the	DET
ijtc-1384	210	13	complexities	complexity	NOUN
ijtc-1384	210	14	larger	large	ADJ
ijtc-1384	210	15	firms	firm	NOUN
ijtc-1384	210	16	face	face	VERB
ijtc-1384	210	17	,	,	PUNCT
ijtc-1384	210	18	possibly	possibly	ADV
ijtc-1384	210	19	due	due	ADP
ijtc-1384	210	20	to	to	ADP
ijtc-1384	210	21	bureaucratic	bureaucratic	ADJ
ijtc-1384	210	22	inefficiencies	inefficiency	NOUN
ijtc-1384	210	23	or	or	CCONJ
ijtc-1384	210	24	higher	high	ADJ
ijtc-1384	210	25	operational	operational	ADJ
ijtc-1384	210	26	costs	cost	NOUN
ijtc-1384	210	27	.	.	PUNCT
ijtc-1384	211	1	we	we	PRON
ijtc-1384	211	2	should	should	AUX
ijtc-1384	211	3	weave	weave	VERB
ijtc-1384	211	4	these	these	DET
ijtc-1384	211	5	insights	insight	NOUN
ijtc-1384	211	6	into	into	ADP
ijtc-1384	211	7	the	the	DET
ijtc-1384	211	8	broader	broad	ADJ
ijtc-1384	211	9	discussion	discussion	NOUN
ijtc-1384	211	10	on	on	ADP
ijtc-1384	211	11	the	the	DET
ijtc-1384	211	12	strategic	strategic	ADJ
ijtc-1384	211	13	importance	importance	NOUN
ijtc-1384	211	14	of	of	ADP
ijtc-1384	211	15	audit	audit	NOUN
ijtc-1384	211	16	quality	quality	NOUN
ijtc-1384	211	17	in	in	ADP
ijtc-1384	211	18	corporate	corporate	ADJ
ijtc-1384	211	19	governance	governance	NOUN
ijtc-1384	211	20	and	and	CCONJ
ijtc-1384	211	21	financial	financial	ADJ
ijtc-1384	211	22	performance	performance	NOUN
ijtc-1384	211	23	management	management	NOUN
ijtc-1384	211	24	.	.	PUNCT
ijtc-1384	212	1	green	green	ADJ
ijtc-1384	212	2	accounting	accounting	NOUN
ijtc-1384	212	3	and	and	CCONJ
ijtc-1384	212	4	audit	audit	NOUN
ijtc-1384	212	5	quality	quality	NOUN
ijtc-1384	212	6	on	on	ADP
ijtc-1384	212	7	corporate	corporate	ADJ
ijtc-1384	212	8	performance	performance	NOUN
ijtc-1384	212	9	table	table	NOUN
ijtc-1384	212	10	7	7	NUM
ijtc-1384	212	11	presents	present	VERB
ijtc-1384	212	12	the	the	DET
ijtc-1384	212	13	regression	regression	NOUN
ijtc-1384	212	14	results	result	NOUN
ijtc-1384	212	15	analyzing	analyze	VERB
ijtc-1384	212	16	the	the	DET
ijtc-1384	212	17	combined	combine	VERB
ijtc-1384	212	18	impact	impact	NOUN
ijtc-1384	212	19	of	of	ADP
ijtc-1384	212	20	green	green	ADJ
ijtc-1384	212	21	accounting	accounting	NOUN
ijtc-1384	212	22	(	(	PUNCT
ijtc-1384	212	23	gaq	gaq	NOUN
ijtc-1384	212	24	)	)	PUNCT
ijtc-1384	212	25	and	and	CCONJ
ijtc-1384	212	26	audit	audit	NOUN
ijtc-1384	212	27	quality	quality	NOUN
ijtc-1384	212	28	on	on	ADP
ijtc-1384	212	29	three	three	NUM
ijtc-1384	212	30	financial	financial	ADJ
ijtc-1384	212	31	performance	performance	NOUN
ijtc-1384	212	32	indicators	indicator	NOUN
ijtc-1384	212	33	:	:	PUNCT
ijtc-1384	212	34	return	return	VERB
ijtc-1384	212	35	on	on	ADP
ijtc-1384	212	36	assets	asset	NOUN
ijtc-1384	212	37	(	(	PUNCT
ijtc-1384	212	38	roa	roa	NOUN
ijtc-1384	212	39	)	)	PUNCT
ijtc-1384	212	40	,	,	PUNCT
ijtc-1384	212	41	return	return	VERB
ijtc-1384	212	42	on	on	ADP
ijtc-1384	212	43	equity	equity	NOUN
ijtc-1384	212	44	(	(	PUNCT
ijtc-1384	212	45	roe	roe	PROPN
ijtc-1384	212	46	)	)	PUNCT
ijtc-1384	212	47	,	,	PUNCT
ijtc-1384	212	48	and	and	CCONJ
ijtc-1384	212	49	net	net	ADJ
ijtc-1384	212	50	profit	profit	NOUN
ijtc-1384	212	51	margin	margin	NOUN
ijtc-1384	212	52	(	(	PUNCT
ijtc-1384	212	53	npm	npm	PROPN
ijtc-1384	212	54	)	)	PUNCT
ijtc-1384	212	55	.	.	PUNCT
ijtc-1384	213	1	the	the	DET
ijtc-1384	213	2	table	table	NOUN
ijtc-1384	213	3	includes	include	VERB
ijtc-1384	213	4	six	six	NUM
ijtc-1384	213	5	columns	column	NOUN
ijtc-1384	213	6	,	,	PUNCT
ijtc-1384	213	7	representing	represent	VERB
ijtc-1384	213	8	different	different	ADJ
ijtc-1384	213	9	model	model	NOUN
ijtc-1384	213	10	specifications	specification	NOUN
ijtc-1384	213	11	for	for	ADP
ijtc-1384	213	12	each	each	DET
ijtc-1384	213	13	dependent	dependent	ADJ
ijtc-1384	213	14	variable	variable	NOUN
ijtc-1384	213	15	with	with	ADP
ijtc-1384	213	16	and	and	CCONJ
ijtc-1384	213	17	without	without	ADP
ijtc-1384	213	18	control	control	NOUN
ijtc-1384	213	19	variables	variable	NOUN
ijtc-1384	213	20	such	such	ADJ
ijtc-1384	213	21	as	as	ADP
ijtc-1384	213	22	firm	firm	ADJ
ijtc-1384	213	23	size	size	NOUN
ijtc-1384	213	24	,	,	PUNCT
ijtc-1384	213	25	sales	sale	NOUN
ijtc-1384	213	26	growth	growth	NOUN
ijtc-1384	213	27	,	,	PUNCT
ijtc-1384	213	28	and	and	CCONJ
ijtc-1384	213	29	leverage	leverage	NOUN
ijtc-1384	213	30	.	.	PUNCT
ijtc-1384	214	1	firm	firm	ADJ
ijtc-1384	214	2	fixed	fix	VERB
ijtc-1384	214	3	effects	effect	NOUN
ijtc-1384	214	4	(	(	PUNCT
ijtc-1384	214	5	firm	firm	NOUN
ijtc-1384	214	6	fe	fe	NOUN
ijtc-1384	214	7	)	)	PUNCT
ijtc-1384	214	8	are	be	AUX
ijtc-1384	214	9	accounted	account	VERB
ijtc-1384	214	10	for	for	ADP
ijtc-1384	214	11	in	in	ADP
ijtc-1384	214	12	all	all	DET
ijtc-1384	214	13	models	model	NOUN
ijtc-1384	214	14	.	.	PUNCT
ijtc-1384	215	1	the	the	DET
ijtc-1384	215	2	coefficient	coefficient	NOUN
ijtc-1384	215	3	for	for	ADP
ijtc-1384	215	4	gaq	gaq	NOUN
ijtc-1384	215	5	is	be	AUX
ijtc-1384	215	6	positive	positive	ADJ
ijtc-1384	215	7	but	but	CCONJ
ijtc-1384	215	8	not	not	PART
ijtc-1384	215	9	statistically	statistically	ADV
ijtc-1384	215	10	significant	significant	ADJ
ijtc-1384	215	11	in	in	ADP
ijtc-1384	215	12	both	both	DET
ijtc-1384	215	13	models	model	NOUN
ijtc-1384	215	14	(	(	PUNCT
ijtc-1384	215	15	0.0266	0.0266	NUM
ijtc-1384	215	16	,	,	PUNCT
ijtc-1384	215	17	t	t	NOUN
ijtc-1384	215	18	=	=	NUM
ijtc-1384	215	19	0.31	0.31	NUM
ijtc-1384	215	20	and	and	CCONJ
ijtc-1384	215	21	0.0179	0.0179	NUM
ijtc-1384	215	22	,	,	PUNCT
ijtc-1384	215	23	t	t	NOUN
ijtc-1384	215	24	=	=	SYM
ijtc-1384	215	25	0.21	0.21	NUM
ijtc-1384	215	26	)	)	PUNCT
ijtc-1384	215	27	on	on	ADP
ijtc-1384	215	28	roa	roa	PROPN
ijtc-1384	215	29	.	.	PUNCT
ijtc-1384	216	1	the	the	DET
ijtc-1384	216	2	coefficient	coefficient	NOUN
ijtc-1384	216	3	for	for	ADP
ijtc-1384	216	4	gaq	gaq	NOUN
ijtc-1384	216	5	is	be	AUX
ijtc-1384	216	6	positive	positive	ADJ
ijtc-1384	216	7	but	but	CCONJ
ijtc-1384	216	8	not	not	PART
ijtc-1384	216	9	statistically	statistically	ADV
ijtc-1384	216	10	significant	significant	ADJ
ijtc-1384	216	11	(	(	PUNCT
ijtc-1384	216	12	0.0461	0.0461	NUM
ijtc-1384	216	13	,	,	PUNCT
ijtc-1384	216	14	t	t	X
ijtc-1384	216	15	=	=	PUNCT
ijtc-1384	216	16	0.16	0.16	NUM
ijtc-1384	216	17	and	and	CCONJ
ijtc-1384	216	18	0.0301	0.0301	NUM
ijtc-1384	216	19	,	,	PUNCT
ijtc-1384	216	20	t	t	NOUN
ijtc-1384	216	21	=	=	SYM
ijtc-1384	216	22	0.11	0.11	NUM
ijtc-1384	216	23	)	)	PUNCT
ijtc-1384	216	24	on	on	ADP
ijtc-1384	216	25	roe	roe	NOUN
ijtc-1384	216	26	.	.	PUNCT
ijtc-1384	217	1	the	the	DET
ijtc-1384	217	2	coefficient	coefficient	NOUN
ijtc-1384	217	3	for	for	ADP
ijtc-1384	217	4	gaq	gaq	NOUN
ijtc-1384	217	5	is	be	AUX
ijtc-1384	217	6	negative	negative	ADJ
ijtc-1384	217	7	and	and	CCONJ
ijtc-1384	217	8	not	not	PART
ijtc-1384	217	9	statistically	statistically	ADV
ijtc-1384	217	10	significant	significant	ADJ
ijtc-1384	217	11	(	(	PUNCT
ijtc-1384	217	12	-0.275	-0.275	PROPN
ijtc-1384	217	13	,	,	PUNCT
ijtc-1384	217	14	t	t	NOUN
ijtc-1384	217	15	=	=	SYM
ijtc-1384	217	16	-0.03	-0.03	NUM
ijtc-1384	217	17	and	and	CCONJ
ijtc-1384	217	18	-0.514	-0.514	PROPN
ijtc-1384	217	19	,	,	PUNCT
ijtc-1384	217	20	t	t	PROPN
ijtc-1384	217	21	=	=	SYM
ijtc-1384	217	22	-0.06	-0.06	NUM
ijtc-1384	217	23	)	)	PUNCT
ijtc-1384	217	24	on	on	ADP
ijtc-1384	217	25	npm	npm	PROPN
ijtc-1384	217	26	.	.	PUNCT
ijtc-1384	218	1	the	the	DET
ijtc-1384	218	2	models	model	NOUN
ijtc-1384	218	3	explain	explain	VERB
ijtc-1384	218	4	a	a	DET
ijtc-1384	218	5	small	small	ADJ
ijtc-1384	218	6	portion	portion	NOUN
ijtc-1384	218	7	of	of	ADP
ijtc-1384	218	8	the	the	DET
ijtc-1384	218	9	variance	variance	NOUN
ijtc-1384	218	10	in	in	ADP
ijtc-1384	218	11	the	the	DET
ijtc-1384	218	12	dependent	dependent	ADJ
ijtc-1384	218	13	variables	variable	NOUN
ijtc-1384	218	14	,	,	PUNCT
ijtc-1384	218	15	with	with	ADP
ijtc-1384	218	16	adjusted	adjust	VERB
ijtc-1384	218	17	rsquared	rsquared	ADJ
ijtc-1384	218	18	values	value	NOUN
ijtc-1384	218	19	ranging	range	VERB
ijtc-1384	218	20	from	from	ADP
ijtc-1384	218	21	-0.10	-0.10	NUM
ijtc-1384	218	22	to	to	ADP
ijtc-1384	218	23	-0.01	-0.01	NUM
ijtc-1384	218	24	.	.	PUNCT
ijtc-1384	219	1	this	this	PRON
ijtc-1384	219	2	suggests	suggest	VERB
ijtc-1384	219	3	that	that	SCONJ
ijtc-1384	219	4	while	while	SCONJ
ijtc-1384	219	5	the	the	DET
ijtc-1384	219	6	models	model	NOUN
ijtc-1384	219	7	incorporate	incorporate	VERB
ijtc-1384	219	8	firmspecific	firmspecific	ADJ
ijtc-1384	219	9	effects	effect	NOUN
ijtc-1384	219	10	,	,	PUNCT
ijtc-1384	219	11	there	there	PRON
ijtc-1384	219	12	are	be	VERB
ijtc-1384	219	13	other	other	ADJ
ijtc-1384	219	14	unaccounted	unaccounted	ADJ
ijtc-1384	219	15	factors	factor	NOUN
ijtc-1384	219	16	influencing	influence	VERB
ijtc-1384	219	17	financial	financial	ADJ
ijtc-1384	219	18	performance	performance	NOUN
ijtc-1384	219	19	.	.	PUNCT
ijtc-1384	220	1	the	the	DET
ijtc-1384	220	2	results	result	NOUN
ijtc-1384	220	3	suggest	suggest	VERB
ijtc-1384	220	4	that	that	SCONJ
ijtc-1384	220	5	the	the	DET
ijtc-1384	220	6	combined	combine	VERB
ijtc-1384	220	7	impact	impact	NOUN
ijtc-1384	220	8	of	of	ADP
ijtc-1384	220	9	green	green	ADJ
ijtc-1384	220	10	accounting	accounting	NOUN
ijtc-1384	220	11	and	and	CCONJ
ijtc-1384	220	12	audit	audit	NOUN
ijtc-1384	220	13	quality	quality	NOUN
ijtc-1384	220	14	does	do	AUX
ijtc-1384	220	15	not	not	PART
ijtc-1384	220	16	have	have	VERB
ijtc-1384	220	17	a	a	DET
ijtc-1384	220	18	statistically	statistically	ADV
ijtc-1384	220	19	significant	significant	ADJ
ijtc-1384	220	20	effect	effect	NOUN
ijtc-1384	220	21	on	on	ADP
ijtc-1384	220	22	roa	roa	PROPN
ijtc-1384	220	23	,	,	PUNCT
ijtc-1384	220	24	roe	roe	NOUN
ijtc-1384	220	25	,	,	PUNCT
ijtc-1384	220	26	or	or	CCONJ
ijtc-1384	220	27	npm	npm	PROPN
ijtc-1384	220	28	.	.	PUNCT
ijtc-1384	221	1	this	this	DET
ijtc-1384	221	2	finding	finding	NOUN
ijtc-1384	221	3	is	be	AUX
ijtc-1384	221	4	consistent	consistent	ADJ
ijtc-1384	221	5	with	with	ADP
ijtc-1384	221	6	the	the	DET
ijtc-1384	221	7	findings	finding	NOUN
ijtc-1384	221	8	of	of	ADP
ijtc-1384	221	9	previous	previous	ADJ
ijtc-1384	221	10	research	research	NOUN
ijtc-1384	221	11	by	by	ADP
ijtc-1384	221	12	majid	majid	PROPN
ijtc-1384	221	13	et	et	PROPN
ijtc-1384	221	14	al	al	PROPN
ijtc-1384	221	15	.	.	PROPN
ijtc-1384	222	1	(	(	PUNCT
ijtc-1384	222	2	2022	2022	NUM
ijtc-1384	222	3	)	)	PUNCT
ijtc-1384	222	4	,	,	PUNCT
ijtc-1384	222	5	which	which	PRON
ijtc-1384	222	6	also	also	ADV
ijtc-1384	222	7	concluded	conclude	VERB
ijtc-1384	222	8	that	that	SCONJ
ijtc-1384	222	9	green	green	ADJ
ijtc-1384	222	10	accounting	accounting	NOUN
ijtc-1384	222	11	and	and	CCONJ
ijtc-1384	222	12	audit	audit	NOUN
ijtc-1384	222	13	quality	quality	NOUN
ijtc-1384	222	14	have	have	VERB
ijtc-1384	222	15	no	no	DET
ijtc-1384	222	16	significant	significant	ADJ
ijtc-1384	222	17	effect	effect	NOUN
ijtc-1384	222	18	simultaneously	simultaneously	ADV
ijtc-1384	222	19	on	on	ADP
ijtc-1384	222	20	roa	roa	PROPN
ijtc-1384	222	21	and	and	CCONJ
ijtc-1384	222	22	roe	roe	PROPN
ijtc-1384	222	23	,	,	PUNCT
ijtc-1384	222	24	as	as	ADV
ijtc-1384	222	25	well	well	ADV
ijtc-1384	222	26	as	as	ADP
ijtc-1384	222	27	research	research	NOUN
ijtc-1384	222	28	by	by	ADP
ijtc-1384	222	29	nyantakyi	nyantakyi	PROPN
ijtc-1384	222	30	et	et	PROPN
ijtc-1384	222	31	al	al	PROPN
ijtc-1384	222	32	.	.	PROPN
ijtc-1384	223	1	(	(	PUNCT
ijtc-1384	223	2	2023	2023	NUM
ijtc-1384	223	3	)	)	PUNCT
ijtc-1384	223	4	,	,	PUNCT
ijtc-1384	223	5	which	which	PRON
ijtc-1384	223	6	states	state	VERB
ijtc-1384	223	7	that	that	SCONJ
ijtc-1384	223	8	concern	concern	NOUN
ijtc-1384	223	9	for	for	ADP
ijtc-1384	223	10	the	the	DET
ijtc-1384	223	11	environment	environment	NOUN
ijtc-1384	223	12	is	be	AUX
ijtc-1384	223	13	a	a	DET
ijtc-1384	223	14	major	major	ADJ
ijtc-1384	223	15	factor	factor	NOUN
ijtc-1384	223	16	in	in	ADP
ijtc-1384	223	17	the	the	DET
ijtc-1384	223	18	company	company	NOUN
ijtc-1384	223	19	's	's	PART
ijtc-1384	223	20	financial	financial	ADJ
ijtc-1384	223	21	performance	performance	NOUN
ijtc-1384	223	22	,	,	PUNCT
ijtc-1384	223	23	especially	especially	ADV
ijtc-1384	223	24	in	in	ADP
ijtc-1384	223	25	terms	term	NOUN
ijtc-1384	223	26	of	of	ADP
ijtc-1384	223	27	net	net	ADJ
ijtc-1384	223	28	profit	profit	NOUN
ijtc-1384	223	29	margins	margin	NOUN
ijtc-1384	223	30	.	.	PUNCT
ijtc-1384	224	1	this	this	PRON
ijtc-1384	224	2	indicates	indicate	VERB
ijtc-1384	224	3	that	that	SCONJ
ijtc-1384	224	4	while	while	SCONJ
ijtc-1384	224	5	both	both	PRON
ijtc-1384	224	6	green	green	ADJ
ijtc-1384	224	7	accounting	accounting	NOUN
ijtc-1384	224	8	and	and	CCONJ
ijtc-1384	224	9	audit	audit	NOUN
ijtc-1384	224	10	quality	quality	NOUN
ijtc-1384	224	11	individually	individually	ADV
ijtc-1384	224	12	show	show	VERB
ijtc-1384	224	13	potential	potential	ADJ
ijtc-1384	224	14	effects	effect	NOUN
ijtc-1384	224	15	on	on	ADP
ijtc-1384	224	16	financial	financial	ADJ
ijtc-1384	224	17	performance	performance	NOUN
ijtc-1384	224	18	,	,	PUNCT
ijtc-1384	224	19	their	their	PRON
ijtc-1384	224	20	combined	combine	VERB
ijtc-1384	224	21	influence	influence	NOUN
ijtc-1384	224	22	is	be	AUX
ijtc-1384	224	23	not	not	PART
ijtc-1384	224	24	robust	robust	ADJ
ijtc-1384	224	25	enough	enough	ADV
ijtc-1384	224	26	to	to	PART
ijtc-1384	224	27	yield	yield	VERB
ijtc-1384	224	28	significant	significant	ADJ
ijtc-1384	224	29	results	result	NOUN
ijtc-1384	224	30	in	in	ADP
ijtc-1384	224	31	this	this	DET
ijtc-1384	224	32	sample	sample	NOUN
ijtc-1384	224	33	.	.	PUNCT
ijtc-1384	225	1	the	the	DET
ijtc-1384	225	2	negative	negative	ADJ
ijtc-1384	225	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1384	225	4	boosting	boost	VERB
ijtc-1384	225	5	corporate	corporate	ADJ
ijtc-1384	225	6	performance	performance	NOUN
ijtc-1384	225	7	:	:	PUNCT
ijtc-1384	225	8	green	green	ADJ
ijtc-1384	225	9	accounting	accounting	NOUN
ijtc-1384	225	10	and	and	CCONJ
ijtc-1384	225	11	audit	audit	NOUN
ijtc-1384	225	12	quality	quality	NOUN
ijtc-1384	225	13	synergy	synergy	NOUN
ijtc-1384	225	14	tampubolon	tampubolon	NOUN
ijtc-1384	225	15	,	,	PUNCT
ijtc-1384	225	16	siagian	siagian	ADJ
ijtc-1384	225	17	,	,	PUNCT
ijtc-1384	225	18	and	and	CCONJ
ijtc-1384	225	19	rinendy	rinendy	ADJ
ijtc-1384	225	20	721	721	NUM
ijtc-1384	225	21	|	|	ADV
ijtc-1384	225	22	ilomata	ilomata	PROPN
ijtc-1384	225	23	international	international	ADJ
ijtc-1384	225	24	journal	journal	NOUN
ijtc-1384	225	25	of	of	ADP
ijtc-1384	225	26	tax	tax	PROPN
ijtc-1384	225	27	&	&	CCONJ
ijtc-1384	225	28	accounting	accounting	PROPN
ijtc-1384	225	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1384	225	30	and	and	CCONJ
ijtc-1384	225	31	significant	significant	ADJ
ijtc-1384	225	32	impact	impact	NOUN
ijtc-1384	225	33	of	of	ADP
ijtc-1384	225	34	firm	firm	ADJ
ijtc-1384	225	35	size	size	NOUN
ijtc-1384	225	36	on	on	ADP
ijtc-1384	225	37	roa	roa	PROPN
ijtc-1384	225	38	and	and	CCONJ
ijtc-1384	225	39	roe	roe	PROPN
ijtc-1384	225	40	aligns	align	VERB
ijtc-1384	225	41	with	with	ADP
ijtc-1384	225	42	findings	finding	NOUN
ijtc-1384	225	43	from	from	ADP
ijtc-1384	225	44	previous	previous	ADJ
ijtc-1384	225	45	models	model	NOUN
ijtc-1384	225	46	,	,	PUNCT
ijtc-1384	225	47	indicating	indicate	VERB
ijtc-1384	225	48	scalability	scalability	NOUN
ijtc-1384	225	49	challenges	challenge	NOUN
ijtc-1384	225	50	for	for	ADP
ijtc-1384	225	51	larger	large	ADJ
ijtc-1384	225	52	firms	firm	NOUN
ijtc-1384	225	53	.	.	PUNCT
ijtc-1384	226	1	the	the	DET
ijtc-1384	226	2	significant	significant	ADJ
ijtc-1384	226	3	positive	positive	ADJ
ijtc-1384	226	4	impact	impact	NOUN
ijtc-1384	226	5	of	of	ADP
ijtc-1384	226	6	leverage	leverage	NOUN
ijtc-1384	226	7	on	on	ADP
ijtc-1384	226	8	roe	roe	PROPN
ijtc-1384	226	9	continues	continue	VERB
ijtc-1384	226	10	to	to	PART
ijtc-1384	226	11	underscore	underscore	VERB
ijtc-1384	226	12	the	the	DET
ijtc-1384	226	13	beneficial	beneficial	ADJ
ijtc-1384	226	14	role	role	NOUN
ijtc-1384	226	15	of	of	ADP
ijtc-1384	226	16	debt	debt	NOUN
ijtc-1384	226	17	in	in	ADP
ijtc-1384	226	18	amplifying	amplify	VERB
ijtc-1384	226	19	equity	equity	NOUN
ijtc-1384	226	20	returns	return	NOUN
ijtc-1384	226	21	.	.	PUNCT
ijtc-1384	227	1	these	these	DET
ijtc-1384	227	2	findings	finding	NOUN
ijtc-1384	227	3	provide	provide	VERB
ijtc-1384	227	4	nuanced	nuanced	ADJ
ijtc-1384	227	5	insights	insight	NOUN
ijtc-1384	227	6	into	into	ADP
ijtc-1384	227	7	the	the	DET
ijtc-1384	227	8	interplay	interplay	NOUN
ijtc-1384	227	9	between	between	ADP
ijtc-1384	227	10	green	green	ADJ
ijtc-1384	227	11	accounting	accounting	NOUN
ijtc-1384	227	12	and	and	CCONJ
ijtc-1384	227	13	audit	audit	NOUN
ijtc-1384	227	14	quality	quality	NOUN
ijtc-1384	227	15	in	in	ADP
ijtc-1384	227	16	influencing	influence	VERB
ijtc-1384	227	17	financial	financial	ADJ
ijtc-1384	227	18	performance	performance	NOUN
ijtc-1384	227	19	.	.	PUNCT
ijtc-1384	228	1	the	the	DET
ijtc-1384	228	2	lack	lack	NOUN
ijtc-1384	228	3	of	of	ADP
ijtc-1384	228	4	significant	significant	ADJ
ijtc-1384	228	5	combined	combine	VERB
ijtc-1384	228	6	effects	effect	NOUN
ijtc-1384	228	7	suggests	suggest	VERB
ijtc-1384	228	8	that	that	SCONJ
ijtc-1384	228	9	while	while	SCONJ
ijtc-1384	228	10	these	these	DET
ijtc-1384	228	11	practices	practice	NOUN
ijtc-1384	228	12	individually	individually	ADV
ijtc-1384	228	13	contribute	contribute	VERB
ijtc-1384	228	14	to	to	ADP
ijtc-1384	228	15	financial	financial	ADJ
ijtc-1384	228	16	outcomes	outcome	NOUN
ijtc-1384	228	17	,	,	PUNCT
ijtc-1384	228	18	their	their	PRON
ijtc-1384	228	19	integration	integration	NOUN
ijtc-1384	228	20	does	do	AUX
ijtc-1384	228	21	not	not	PART
ijtc-1384	228	22	necessarily	necessarily	ADV
ijtc-1384	228	23	enhance	enhance	VERB
ijtc-1384	228	24	performance	performance	NOUN
ijtc-1384	228	25	metrics	metric	NOUN
ijtc-1384	228	26	in	in	ADP
ijtc-1384	228	27	a	a	DET
ijtc-1384	228	28	significant	significant	ADJ
ijtc-1384	228	29	way	way	NOUN
ijtc-1384	228	30	.	.	PUNCT
ijtc-1384	229	1	table	table	NOUN
ijtc-1384	229	2	7	7	NUM
ijtc-1384	229	3	.	.	PUNCT
ijtc-1384	229	4	effect	effect	NOUN
ijtc-1384	229	5	of	of	ADP
ijtc-1384	229	6	green	green	ADJ
ijtc-1384	229	7	accounting	accounting	NOUN
ijtc-1384	229	8	and	and	CCONJ
ijtc-1384	229	9	audit	audit	NOUN
ijtc-1384	229	10	quality	quality	NOUN
ijtc-1384	229	11	on	on	ADP
ijtc-1384	229	12	roa	roa	PROPN
ijtc-1384	229	13	,	,	PUNCT
ijtc-1384	229	14	roe	roe	PROPN
ijtc-1384	229	15	and	and	CCONJ
ijtc-1384	229	16	npm	npm	PROPN
ijtc-1384	229	17	roa	roa	PROPN
ijtc-1384	229	18	roe	roe	PROPN
ijtc-1384	229	19	npm	npm	PROPN
ijtc-1384	229	20	(	(	PUNCT
ijtc-1384	229	21	1	1	NUM
ijtc-1384	229	22	)	)	PUNCT
ijtc-1384	229	23	(	(	PUNCT
ijtc-1384	229	24	2	2	NUM
ijtc-1384	229	25	)	)	PUNCT
ijtc-1384	229	26	(	(	PUNCT
ijtc-1384	229	27	1	1	X
ijtc-1384	229	28	)	)	PUNCT
ijtc-1384	229	29	(	(	PUNCT
ijtc-1384	229	30	2	2	NUM
ijtc-1384	229	31	)	)	PUNCT
ijtc-1384	229	32	(	(	PUNCT
ijtc-1384	229	33	1	1	X
ijtc-1384	229	34	)	)	PUNCT
ijtc-1384	229	35	(	(	PUNCT
ijtc-1384	229	36	2	2	X
ijtc-1384	229	37	)	)	PUNCT
ijtc-1384	229	38	constanta	constanta	NOUN
ijtc-1384	229	39	0.00500	0.00500	NUM
ijtc-1384	229	40	7.247	7.247	NUM
ijtc-1384	229	41	*	*	PUNCT
ijtc-1384	230	1	0.0200	0.0200	NUM
ijtc-1384	230	2	21.79	21.79	NUM
ijtc-1384	230	3	0.130	0.130	NUM
ijtc-1384	230	4	185.0	185.0	NUM
ijtc-1384	230	5	(	(	PUNCT
ijtc-1384	230	6	0.10	0.10	NUM
ijtc-1384	230	7	)	)	PUNCT
ijtc-1384	230	8	(	(	PUNCT
ijtc-1384	230	9	2.13	2.13	NUM
ijtc-1384	230	10	)	)	PUNCT
ijtc-1384	230	11	(	(	PUNCT
ijtc-1384	230	12	0.12	0.12	NUM
ijtc-1384	230	13	)	)	PUNCT
ijtc-1384	230	14	(	(	PUNCT
ijtc-1384	230	15	1.97	1.97	NUM
ijtc-1384	230	16	)	)	PUNCT
ijtc-1384	230	17	(	(	PUNCT
ijtc-1384	230	18	0.03	0.03	NUM
ijtc-1384	230	19	)	)	PUNCT
ijtc-1384	230	20	(	(	PUNCT
ijtc-1384	230	21	0.53	0.53	NUM
ijtc-1384	230	22	)	)	PUNCT
ijtc-1384	230	23	gaq	gaq	NOUN
ijtc-1384	230	24	0.0266	0.0266	NUM
ijtc-1384	230	25	0.0179	0.0179	NUM
ijtc-1384	230	26	0.0461	0.0461	NUM
ijtc-1384	230	27	0.0301	0.0301	NUM
ijtc-1384	230	28	-0.275	-0.275	SYM
ijtc-1384	230	29	-0.514	-0.514	SYM
ijtc-1384	230	30	(	(	PUNCT
ijtc-1384	230	31	0.31	0.31	NUM
ijtc-1384	230	32	)	)	PUNCT
ijtc-1384	230	33	(	(	PUNCT
ijtc-1384	230	34	0.21	0.21	NUM
ijtc-1384	230	35	)	)	PUNCT
ijtc-1384	230	36	(	(	PUNCT
ijtc-1384	230	37	0.16	0.16	NUM
ijtc-1384	230	38	)	)	PUNCT
ijtc-1384	230	39	(	(	PUNCT
ijtc-1384	230	40	0.11	0.11	NUM
ijtc-1384	230	41	)	)	PUNCT
ijtc-1384	230	42	(	(	PUNCT
ijtc-1384	230	43	-0.03	-0.03	NOUN
ijtc-1384	230	44	)	)	PUNCT
ijtc-1384	230	45	(	(	PUNCT
ijtc-1384	230	46	-0.06	-0.06	NUM
ijtc-1384	230	47	)	)	PUNCT
ijtc-1384	230	48	firmsize	firmsize	NOUN
ijtc-1384	230	49	-0.265	-0.265	PUNCT
ijtc-1384	230	50	*	*	PUNCT
ijtc-1384	230	51	-0.810	-0.810	PROPN
ijtc-1384	230	52	*	*	ADJ
ijtc-1384	230	53	-6.773	-6.773	PROPN
ijtc-1384	230	54	(	(	PUNCT
ijtc-1384	230	55	-2.13	-2.13	NOUN
ijtc-1384	230	56	)	)	PUNCT
ijtc-1384	230	57	(	(	PUNCT
ijtc-1384	230	58	-2.00	-2.00	NUM
ijtc-1384	230	59	)	)	PUNCT
ijtc-1384	230	60	(	(	PUNCT
ijtc-1384	230	61	-0.53	-0.53	NOUN
ijtc-1384	230	62	)	)	PUNCT
ijtc-1384	230	63	salesgrowth	salesgrowth	NOUN
ijtc-1384	230	64	0.000835	0.000835	NUM
ijtc-1384	230	65	0.000613	0.000613	NUM
ijtc-1384	230	66	0.0781	0.0781	NUM
ijtc-1384	230	67	(	(	PUNCT
ijtc-1384	230	68	0.44	0.44	NUM
ijtc-1384	230	69	)	)	PUNCT
ijtc-1384	230	70	(	(	PUNCT
ijtc-1384	230	71	0.10	0.10	NUM
ijtc-1384	230	72	)	)	PUNCT
ijtc-1384	230	73	(	(	PUNCT
ijtc-1384	230	74	0.40	0.40	NUM
ijtc-1384	230	75	)	)	PUNCT
ijtc-1384	230	76	leverage	leverage	NOUN
ijtc-1384	230	77	0.111	0.111	NUM
ijtc-1384	230	78	1.648	1.648	NUM
ijtc-1384	230	79	*	*	SYM
ijtc-1384	230	80	4.454	4.454	NUM
ijtc-1384	230	81	(	(	PUNCT
ijtc-1384	230	82	0.49	0.49	NUM
ijtc-1384	230	83	)	)	PUNCT
ijtc-1384	230	84	(	(	PUNCT
ijtc-1384	230	85	2.23	2.23	NUM
ijtc-1384	230	86	)	)	PUNCT
ijtc-1384	230	87	(	(	PUNCT
ijtc-1384	230	88	0.19	0.19	NUM
ijtc-1384	230	89	)	)	PUNCT
ijtc-1384	230	90	firm	firm	NOUN
ijtc-1384	230	91	fe	fe	NOUN
ijtc-1384	230	92	adjusted	adjust	VERB
ijtc-1384	230	93	r	r	NOUN
ijtc-1384	230	94	-	-	PUNCT
ijtc-1384	230	95	square	square	NOUN
ijtc-1384	231	1	yes	yes	INTJ
ijtc-1384	231	2	-0.05	-0.05	NOUN
ijtc-1384	232	1	yes	yes	INTJ
ijtc-1384	232	2	-0.03	-0.03	INTJ
ijtc-1384	233	1	yes	yes	INTJ
ijtc-1384	234	1	-0.10	-0.10	NUM
ijtc-1384	235	1	yes	yes	INTJ
ijtc-1384	236	1	-0.03	-0.03	NOUN
ijtc-1384	237	1	yes	yes	INTJ
ijtc-1384	237	2	-0.01	-0.01	NUM
ijtc-1384	237	3	yes	yes	INTJ
ijtc-1384	237	4	-0.05	-0.05	NUM
ijtc-1384	238	1	n	n	PROPN
ijtc-1384	238	2	138	138	NUM
ijtc-1384	238	3	138	138	NUM
ijtc-1384	238	4	138	138	NUM
ijtc-1384	238	5	138	138	NUM
ijtc-1384	238	6	138	138	NUM
ijtc-1384	238	7	138	138	NUM
ijtc-1384	238	8	t	t	PROPN
ijtc-1384	238	9	statistics	statistic	NOUN
ijtc-1384	238	10	in	in	ADP
ijtc-1384	238	11	parentheses	parenthesis	NOUN
ijtc-1384	238	12	*	*	PUNCT
ijtc-1384	238	13	p	p	X
ijtc-1384	238	14	<	<	X
ijtc-1384	238	15	0.05	0.05	NUM
ijtc-1384	238	16	,	,	PUNCT
ijtc-1384	238	17	*	*	PUNCT
ijtc-1384	238	18	*	*	PUNCT
ijtc-1384	239	1	p	p	X
ijtc-1384	239	2	<	<	X
ijtc-1384	239	3	0.01	0.01	NUM
ijtc-1384	239	4	,	,	PUNCT
ijtc-1384	239	5	*	*	PUNCT
ijtc-1384	239	6	*	*	PUNCT
ijtc-1384	239	7	*	*	PUNCT
ijtc-1384	239	8	p	p	X
ijtc-1384	239	9	<	<	X
ijtc-1384	239	10	0.001	0.001	NUM
ijtc-1384	239	11	this	this	PRON
ijtc-1384	239	12	could	could	AUX
ijtc-1384	239	13	imply	imply	VERB
ijtc-1384	239	14	that	that	SCONJ
ijtc-1384	239	15	firms	firm	NOUN
ijtc-1384	239	16	need	need	VERB
ijtc-1384	239	17	to	to	PART
ijtc-1384	239	18	strategically	strategically	ADV
ijtc-1384	239	19	manage	manage	VERB
ijtc-1384	239	20	and	and	CCONJ
ijtc-1384	239	21	optimize	optimize	VERB
ijtc-1384	239	22	these	these	DET
ijtc-1384	239	23	practices	practice	NOUN
ijtc-1384	239	24	rather	rather	ADV
ijtc-1384	239	25	than	than	ADP
ijtc-1384	239	26	relying	rely	VERB
ijtc-1384	239	27	on	on	ADP
ijtc-1384	239	28	their	their	PRON
ijtc-1384	239	29	combined	combine	VERB
ijtc-1384	239	30	implementation	implementation	NOUN
ijtc-1384	239	31	for	for	ADP
ijtc-1384	239	32	financial	financial	ADJ
ijtc-1384	239	33	gains	gain	NOUN
ijtc-1384	239	34	.	.	PUNCT
ijtc-1384	240	1	the	the	DET
ijtc-1384	240	2	persistent	persistent	ADJ
ijtc-1384	240	3	negative	negative	ADJ
ijtc-1384	240	4	relationship	relationship	NOUN
ijtc-1384	240	5	between	between	ADP
ijtc-1384	240	6	firm	firm	ADJ
ijtc-1384	240	7	size	size	NOUN
ijtc-1384	240	8	and	and	CCONJ
ijtc-1384	240	9	profitability	profitability	NOUN
ijtc-1384	240	10	metrics	metric	NOUN
ijtc-1384	240	11	,	,	PUNCT
ijtc-1384	240	12	along	along	ADP
ijtc-1384	240	13	with	with	ADP
ijtc-1384	240	14	the	the	DET
ijtc-1384	240	15	positive	positive	ADJ
ijtc-1384	240	16	impact	impact	NOUN
ijtc-1384	240	17	of	of	ADP
ijtc-1384	240	18	leverage	leverage	NOUN
ijtc-1384	240	19	on	on	ADP
ijtc-1384	240	20	roe	roe	PROPN
ijtc-1384	240	21	,	,	PUNCT
ijtc-1384	240	22	should	should	AUX
ijtc-1384	240	23	be	be	AUX
ijtc-1384	240	24	highlighted	highlight	VERB
ijtc-1384	240	25	to	to	PART
ijtc-1384	240	26	underscore	underscore	VERB
ijtc-1384	240	27	the	the	DET
ijtc-1384	240	28	importance	importance	NOUN
ijtc-1384	240	29	of	of	ADP
ijtc-1384	240	30	efficient	efficient	ADJ
ijtc-1384	240	31	scale	scale	NOUN
ijtc-1384	240	32	management	management	NOUN
ijtc-1384	240	33	and	and	CCONJ
ijtc-1384	240	34	prudent	prudent	ADJ
ijtc-1384	240	35	debt	debt	NOUN
ijtc-1384	240	36	utilization	utilization	NOUN
ijtc-1384	240	37	in	in	ADP
ijtc-1384	240	38	enhancing	enhance	VERB
ijtc-1384	240	39	financial	financial	ADJ
ijtc-1384	240	40	performance	performance	NOUN
ijtc-1384	240	41	.	.	PUNCT
ijtc-1384	241	1	conclusions	conclusion	NOUN
ijtc-1384	241	2	the	the	DET
ijtc-1384	241	3	test	test	NOUN
ijtc-1384	241	4	results	result	NOUN
ijtc-1384	241	5	show	show	VERB
ijtc-1384	241	6	that	that	SCONJ
ijtc-1384	241	7	the	the	DET
ijtc-1384	241	8	adoption	adoption	NOUN
ijtc-1384	241	9	of	of	ADP
ijtc-1384	241	10	green	green	ADJ
ijtc-1384	241	11	accounting	accounting	NOUN
ijtc-1384	241	12	in	in	ADP
ijtc-1384	241	13	property	property	NOUN
ijtc-1384	241	14	and	and	CCONJ
ijtc-1384	241	15	real	real	ADJ
ijtc-1384	241	16	estate	estate	NOUN
ijtc-1384	241	17	companies	company	NOUN
ijtc-1384	241	18	in	in	ADP
ijtc-1384	241	19	2021	2021	NUM
ijtc-1384	241	20	-	-	SYM
ijtc-1384	241	21	2022	2022	NUM
ijtc-1384	241	22	only	only	ADV
ijtc-1384	241	23	significantly	significantly	ADV
ijtc-1384	241	24	affects	affect	VERB
ijtc-1384	241	25	the	the	DET
ijtc-1384	241	26	company	company	NOUN
ijtc-1384	241	27	's	's	PART
ijtc-1384	241	28	financial	financial	ADJ
ijtc-1384	241	29	performance	performance	NOUN
ijtc-1384	241	30	,	,	PUNCT
ijtc-1384	241	31	as	as	SCONJ
ijtc-1384	241	32	measured	measure	VERB
ijtc-1384	241	33	by	by	ADP
ijtc-1384	241	34	npm	npm	PROPN
ijtc-1384	241	35	.	.	PUNCT
ijtc-1384	242	1	this	this	PRON
ijtc-1384	242	2	suggests	suggest	VERB
ijtc-1384	242	3	that	that	SCONJ
ijtc-1384	242	4	investing	invest	VERB
ijtc-1384	242	5	in	in	ADP
ijtc-1384	242	6	green	green	ADJ
ijtc-1384	242	7	accounting	accounting	NOUN
ijtc-1384	242	8	practices	practice	NOUN
ijtc-1384	242	9	can	can	AUX
ijtc-1384	242	10	enhance	enhance	VERB
ijtc-1384	242	11	the	the	DET
ijtc-1384	242	12	company	company	NOUN
ijtc-1384	242	13	's	's	PART
ijtc-1384	242	14	asset	asset	NOUN
ijtc-1384	242	15	efficiency	efficiency	NOUN
ijtc-1384	242	16	and	and	CCONJ
ijtc-1384	242	17	boost	boost	VERB
ijtc-1384	242	18	its	its	PRON
ijtc-1384	242	19	financial	financial	ADJ
ijtc-1384	242	20	performance	performance	NOUN
ijtc-1384	242	21	,	,	PUNCT
ijtc-1384	242	22	particularly	particularly	ADV
ijtc-1384	242	23	in	in	ADP
ijtc-1384	242	24	terms	term	NOUN
ijtc-1384	242	25	of	of	ADP
ijtc-1384	242	26	net	net	ADJ
ijtc-1384	242	27	profit	profit	NOUN
ijtc-1384	242	28	margin	margin	NOUN
ijtc-1384	242	29	(	(	PUNCT
ijtc-1384	242	30	npm	npm	PROPN
ijtc-1384	242	31	)	)	PUNCT
ijtc-1384	242	32	.	.	PUNCT
ijtc-1384	243	1	this	this	DET
ijtc-1384	243	2	finding	finding	NOUN
ijtc-1384	243	3	contradicts	contradict	VERB
ijtc-1384	243	4	previous	previous	ADJ
ijtc-1384	243	5	researchers	researcher	NOUN
ijtc-1384	243	6	'	'	PART
ijtc-1384	243	7	findings	finding	NOUN
ijtc-1384	243	8	,	,	PUNCT
ijtc-1384	243	9	who	who	PRON
ijtc-1384	243	10	examined	examine	VERB
ijtc-1384	243	11	a	a	DET
ijtc-1384	243	12	sample	sample	NOUN
ijtc-1384	243	13	of	of	ADP
ijtc-1384	243	14	companies	company	NOUN
ijtc-1384	243	15	using	use	VERB
ijtc-1384	243	16	proper	proper	ADJ
ijtc-1384	243	17	2015–2018	2015–2018	NOUN
ijtc-1384	243	18	and	and	CCONJ
ijtc-1384	243	19	found	find	VERB
ijtc-1384	243	20	no	no	DET
ijtc-1384	243	21	correlation	correlation	NOUN
ijtc-1384	243	22	between	between	ADP
ijtc-1384	243	23	green	green	ADJ
ijtc-1384	243	24	accounting	accounting	NOUN
ijtc-1384	243	25	and	and	CCONJ
ijtc-1384	243	26	npm	npm	PROPN
ijtc-1384	243	27	.	.	PUNCT
ijtc-1384	244	1	the	the	DET
ijtc-1384	244	2	resulting	result	VERB
ijtc-1384	244	3	effect	effect	NOUN
ijtc-1384	244	4	on	on	ADP
ijtc-1384	244	5	the	the	DET
ijtc-1384	244	6	roa	roa	NOUN
ijtc-1384	244	7	and	and	CCONJ
ijtc-1384	244	8	roe	roe	NOUN
ijtc-1384	244	9	indicators	indicator	NOUN
ijtc-1384	244	10	is	be	AUX
ijtc-1384	244	11	both	both	PRON
ijtc-1384	244	12	positive	positive	ADJ
ijtc-1384	244	13	and	and	CCONJ
ijtc-1384	244	14	insignificant	insignificant	ADJ
ijtc-1384	244	15	.	.	PUNCT
ijtc-1384	245	1	the	the	DET
ijtc-1384	245	2	audit	audit	NOUN
ijtc-1384	245	3	quality	quality	NOUN
ijtc-1384	245	4	variable	variable	NOUN
ijtc-1384	245	5	,	,	PUNCT
ijtc-1384	245	6	which	which	PRON
ijtc-1384	245	7	includes	include	VERB
ijtc-1384	245	8	roa	roa	PROPN
ijtc-1384	245	9	,	,	PUNCT
ijtc-1384	245	10	roe	roe	NOUN
ijtc-1384	245	11	,	,	PUNCT
ijtc-1384	245	12	and	and	CCONJ
ijtc-1384	245	13	npm	npm	PROPN
ijtc-1384	245	14	,	,	PUNCT
ijtc-1384	245	15	also	also	ADV
ijtc-1384	245	16	only	only	ADV
ijtc-1384	245	17	has	have	VERB
ijtc-1384	245	18	a	a	DET
ijtc-1384	245	19	positive	positive	ADJ
ijtc-1384	245	20	but	but	CCONJ
ijtc-1384	245	21	insignificant	insignificant	ADJ
ijtc-1384	245	22	effect	effect	NOUN
ijtc-1384	245	23	on	on	ADP
ijtc-1384	245	24	company	company	NOUN
ijtc-1384	245	25	performance	performance	NOUN
ijtc-1384	245	26	.	.	PUNCT
ijtc-1384	246	1	this	this	PRON
ijtc-1384	246	2	may	may	AUX
ijtc-1384	246	3	be	be	AUX
ijtc-1384	246	4	due	due	ADJ
ijtc-1384	246	5	to	to	ADP
ijtc-1384	246	6	factors	factor	NOUN
ijtc-1384	246	7	such	such	ADJ
ijtc-1384	246	8	as	as	ADP
ijtc-1384	246	9	cost	cost	NOUN
ijtc-1384	246	10	,	,	PUNCT
ijtc-1384	246	11	preference	preference	NOUN
ijtc-1384	246	12	for	for	ADP
ijtc-1384	246	13	local	local	ADJ
ijtc-1384	246	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	246	15	boosting	boost	VERB
ijtc-1384	246	16	corporate	corporate	ADJ
ijtc-1384	246	17	performance	performance	NOUN
ijtc-1384	246	18	:	:	PUNCT
ijtc-1384	246	19	green	green	ADJ
ijtc-1384	246	20	accounting	accounting	NOUN
ijtc-1384	246	21	and	and	CCONJ
ijtc-1384	246	22	audit	audit	NOUN
ijtc-1384	246	23	quality	quality	NOUN
ijtc-1384	246	24	synergy	synergy	NOUN
ijtc-1384	246	25	tampubolon	tampubolon	NOUN
ijtc-1384	246	26	,	,	PUNCT
ijtc-1384	246	27	siagian	siagian	ADJ
ijtc-1384	246	28	,	,	PUNCT
ijtc-1384	246	29	and	and	CCONJ
ijtc-1384	246	30	rinendy	rinendy	ADJ
ijtc-1384	246	31	722	722	NUM
ijtc-1384	246	32	|	|	ADV
ijtc-1384	246	33	ilomata	ilomata	PROPN
ijtc-1384	246	34	international	international	ADJ
ijtc-1384	246	35	journal	journal	NOUN
ijtc-1384	246	36	of	of	ADP
ijtc-1384	246	37	tax	tax	PROPN
ijtc-1384	246	38	&	&	CCONJ
ijtc-1384	246	39	accounting	account	VERB
ijtc-1384	246	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	246	41	public	public	ADJ
ijtc-1384	246	42	accounting	accounting	NOUN
ijtc-1384	246	43	firms	firm	NOUN
ijtc-1384	246	44	,	,	PUNCT
ijtc-1384	246	45	and	and	CCONJ
ijtc-1384	246	46	industry	industry	NOUN
ijtc-1384	246	47	-	-	PUNCT
ijtc-1384	246	48	specific	specific	ADJ
ijtc-1384	246	49	needs	need	NOUN
ijtc-1384	246	50	applied	apply	VERB
ijtc-1384	246	51	by	by	ADP
ijtc-1384	246	52	the	the	DET
ijtc-1384	246	53	company	company	NOUN
ijtc-1384	246	54	according	accord	VERB
ijtc-1384	246	55	to	to	ADP
ijtc-1384	246	56	the	the	DET
ijtc-1384	246	57	selected	select	VERB
ijtc-1384	246	58	period	period	NOUN
ijtc-1384	246	59	.	.	PUNCT
ijtc-1384	247	1	this	this	DET
ijtc-1384	247	2	study	study	NOUN
ijtc-1384	247	3	is	be	AUX
ijtc-1384	247	4	consistent	consistent	ADJ
ijtc-1384	247	5	with	with	ADP
ijtc-1384	247	6	apriani	apriani	PROPN
ijtc-1384	247	7	et	et	PROPN
ijtc-1384	247	8	al	al	PROPN
ijtc-1384	247	9	.	.	PROPN
ijtc-1384	247	10	's	's	PART
ijtc-1384	247	11	(	(	PUNCT
ijtc-1384	247	12	2020	2020	NUM
ijtc-1384	247	13	)	)	PUNCT
ijtc-1384	247	14	previous	previous	ADJ
ijtc-1384	247	15	findings	finding	NOUN
ijtc-1384	247	16	,	,	PUNCT
ijtc-1384	247	17	which	which	PRON
ijtc-1384	247	18	state	state	VERB
ijtc-1384	247	19	that	that	SCONJ
ijtc-1384	247	20	there	there	PRON
ijtc-1384	247	21	is	be	VERB
ijtc-1384	247	22	no	no	DET
ijtc-1384	247	23	significant	significant	ADJ
ijtc-1384	247	24	relationship	relationship	NOUN
ijtc-1384	247	25	between	between	ADP
ijtc-1384	247	26	audit	audit	NOUN
ijtc-1384	247	27	quality	quality	NOUN
ijtc-1384	247	28	and	and	CCONJ
ijtc-1384	247	29	an	an	DET
ijtc-1384	247	30	entity	entity	NOUN
ijtc-1384	247	31	's	's	PART
ijtc-1384	247	32	financial	financial	ADJ
ijtc-1384	247	33	performance	performance	NOUN
ijtc-1384	247	34	,	,	PUNCT
ijtc-1384	247	35	indicating	indicate	VERB
ijtc-1384	247	36	that	that	SCONJ
ijtc-1384	247	37	financial	financial	ADJ
ijtc-1384	247	38	performance	performance	NOUN
ijtc-1384	247	39	is	be	AUX
ijtc-1384	247	40	not	not	PART
ijtc-1384	247	41	entirely	entirely	ADV
ijtc-1384	247	42	dependent	dependent	ADJ
ijtc-1384	247	43	on	on	ADP
ijtc-1384	247	44	the	the	DET
ijtc-1384	247	45	choice	choice	NOUN
ijtc-1384	247	46	of	of	ADP
ijtc-1384	247	47	public	public	ADJ
ijtc-1384	247	48	accounting	accounting	NOUN
ijtc-1384	247	49	firm	firm	NOUN
ijtc-1384	247	50	that	that	PRON
ijtc-1384	247	51	conducts	conduct	VERB
ijtc-1384	247	52	the	the	DET
ijtc-1384	247	53	audit	audit	NOUN
ijtc-1384	247	54	.	.	PUNCT
ijtc-1384	248	1	there	there	PRON
ijtc-1384	248	2	are	be	VERB
ijtc-1384	248	3	several	several	ADJ
ijtc-1384	248	4	limitations	limitation	NOUN
ijtc-1384	248	5	that	that	PRON
ijtc-1384	248	6	occur	occur	VERB
ijtc-1384	248	7	in	in	ADP
ijtc-1384	248	8	this	this	DET
ijtc-1384	248	9	study	study	NOUN
ijtc-1384	248	10	,	,	PUNCT
ijtc-1384	248	11	one	one	NUM
ijtc-1384	248	12	of	of	ADP
ijtc-1384	248	13	which	which	PRON
ijtc-1384	248	14	is	be	AUX
ijtc-1384	248	15	the	the	DET
ijtc-1384	248	16	use	use	NOUN
ijtc-1384	248	17	of	of	ADP
ijtc-1384	248	18	a	a	DET
ijtc-1384	248	19	small	small	ADJ
ijtc-1384	248	20	sample	sample	NOUN
ijtc-1384	248	21	and	and	CCONJ
ijtc-1384	248	22	choosing	choose	VERB
ijtc-1384	248	23	the	the	DET
ijtc-1384	248	24	type	type	NOUN
ijtc-1384	248	25	of	of	ADP
ijtc-1384	248	26	industry	industry	NOUN
ijtc-1384	248	27	that	that	PRON
ijtc-1384	248	28	does	do	AUX
ijtc-1384	248	29	not	not	PART
ijtc-1384	248	30	use	use	VERB
ijtc-1384	248	31	resources	resource	NOUN
ijtc-1384	248	32	directly	directly	ADV
ijtc-1384	248	33	.	.	PUNCT
ijtc-1384	249	1	it	it	PRON
ijtc-1384	249	2	is	be	AUX
ijtc-1384	249	3	also	also	ADV
ijtc-1384	249	4	good	good	ADJ
ijtc-1384	249	5	if	if	SCONJ
ijtc-1384	249	6	the	the	DET
ijtc-1384	249	7	research	research	NOUN
ijtc-1384	249	8	on	on	ADP
ijtc-1384	249	9	the	the	DET
ijtc-1384	249	10	application	application	NOUN
ijtc-1384	249	11	of	of	ADP
ijtc-1384	249	12	green	green	ADJ
ijtc-1384	249	13	accounting	accounting	NOUN
ijtc-1384	249	14	is	be	AUX
ijtc-1384	249	15	seen	see	VERB
ijtc-1384	249	16	from	from	ADP
ijtc-1384	249	17	mining	mining	NOUN
ijtc-1384	249	18	and	and	CCONJ
ijtc-1384	249	19	energy	energy	NOUN
ijtc-1384	249	20	sector	sector	NOUN
ijtc-1384	249	21	companies	company	NOUN
ijtc-1384	249	22	.	.	PUNCT
ijtc-1384	250	1	the	the	DET
ijtc-1384	250	2	green	green	ADJ
ijtc-1384	250	3	accounting	accounting	NOUN
ijtc-1384	250	4	approach	approach	NOUN
ijtc-1384	250	5	restricts	restrict	VERB
ijtc-1384	250	6	its	its	PRON
ijtc-1384	250	7	scope	scope	NOUN
ijtc-1384	250	8	to	to	ADP
ijtc-1384	250	9	the	the	DET
ijtc-1384	250	10	number	number	NOUN
ijtc-1384	250	11	or	or	CCONJ
ijtc-1384	250	12	quantity	quantity	NOUN
ijtc-1384	250	13	of	of	ADP
ijtc-1384	250	14	disclosures	disclosure	NOUN
ijtc-1384	250	15	that	that	PRON
ijtc-1384	250	16	align	align	VERB
ijtc-1384	250	17	with	with	ADP
ijtc-1384	250	18	the	the	DET
ijtc-1384	250	19	gri	gri	PROPN
ijtc-1384	250	20	g4	g4	PROPN
ijtc-1384	250	21	index	index	NOUN
ijtc-1384	250	22	,	,	PUNCT
ijtc-1384	250	23	without	without	ADP
ijtc-1384	250	24	taking	take	VERB
ijtc-1384	250	25	into	into	ADP
ijtc-1384	250	26	account	account	NOUN
ijtc-1384	250	27	the	the	DET
ijtc-1384	250	28	quality	quality	NOUN
ijtc-1384	250	29	of	of	ADP
ijtc-1384	250	30	the	the	DET
ijtc-1384	250	31	reported	reported	ADJ
ijtc-1384	250	32	information	information	NOUN
ijtc-1384	250	33	.	.	PUNCT
ijtc-1384	251	1	during	during	ADP
ijtc-1384	251	2	the	the	DET
ijtc-1384	251	3	time	time	NOUN
ijtc-1384	251	4	period	period	NOUN
ijtc-1384	251	5	studied	study	VERB
ijtc-1384	251	6	,	,	PUNCT
ijtc-1384	251	7	the	the	DET
ijtc-1384	251	8	authors	author	NOUN
ijtc-1384	251	9	found	find	VERB
ijtc-1384	251	10	that	that	SCONJ
ijtc-1384	251	11	there	there	PRON
ijtc-1384	251	12	were	be	VERB
ijtc-1384	251	13	still	still	ADV
ijtc-1384	251	14	a	a	DET
ijtc-1384	251	15	few	few	ADJ
ijtc-1384	251	16	entities	entity	NOUN
ijtc-1384	251	17	that	that	PRON
ijtc-1384	251	18	voluntarily	voluntarily	ADV
ijtc-1384	251	19	reported	report	VERB
ijtc-1384	251	20	sustainability	sustainability	NOUN
ijtc-1384	251	21	reports	report	NOUN
ijtc-1384	251	22	,	,	PUNCT
ijtc-1384	251	23	which	which	PRON
ijtc-1384	251	24	led	lead	VERB
ijtc-1384	251	25	to	to	ADP
ijtc-1384	251	26	imperfections	imperfection	NOUN
ijtc-1384	251	27	in	in	ADP
ijtc-1384	251	28	the	the	DET
ijtc-1384	251	29	data	datum	NOUN
ijtc-1384	251	30	collected	collect	VERB
ijtc-1384	251	31	.	.	PUNCT
ijtc-1384	252	1	this	this	DET
ijtc-1384	252	2	study	study	NOUN
ijtc-1384	252	3	's	's	PART
ijtc-1384	252	4	data	datum	NOUN
ijtc-1384	252	5	,	,	PUNCT
ijtc-1384	252	6	specific	specific	ADJ
ijtc-1384	252	7	to	to	ADP
ijtc-1384	252	8	firms	firm	NOUN
ijtc-1384	252	9	in	in	ADP
ijtc-1384	252	10	indonesia	indonesia	PROPN
ijtc-1384	252	11	's	's	PART
ijtc-1384	252	12	property	property	NOUN
ijtc-1384	252	13	and	and	CCONJ
ijtc-1384	252	14	real	real	ADJ
ijtc-1384	252	15	estate	estate	NOUN
ijtc-1384	252	16	industries	industry	NOUN
ijtc-1384	252	17	between	between	ADP
ijtc-1384	252	18	2020	2020	NUM
ijtc-1384	252	19	and	and	CCONJ
ijtc-1384	252	20	2021	2021	NUM
ijtc-1384	252	21	,	,	PUNCT
ijtc-1384	252	22	may	may	AUX
ijtc-1384	252	23	not	not	PART
ijtc-1384	252	24	be	be	AUX
ijtc-1384	252	25	universally	universally	ADV
ijtc-1384	252	26	applicable	applicable	ADJ
ijtc-1384	252	27	.	.	PUNCT
ijtc-1384	253	1	in	in	ADP
ijtc-1384	253	2	future	future	ADJ
ijtc-1384	253	3	studies	study	NOUN
ijtc-1384	253	4	,	,	PUNCT
ijtc-1384	253	5	we	we	PRON
ijtc-1384	253	6	suggest	suggest	VERB
ijtc-1384	253	7	broadening	broaden	VERB
ijtc-1384	253	8	the	the	DET
ijtc-1384	253	9	scope	scope	NOUN
ijtc-1384	253	10	of	of	ADP
ijtc-1384	253	11	firm	firm	ADJ
ijtc-1384	253	12	performance	performance	NOUN
ijtc-1384	253	13	evaluation	evaluation	NOUN
ijtc-1384	253	14	,	,	PUNCT
ijtc-1384	253	15	improving	improve	VERB
ijtc-1384	253	16	the	the	DET
ijtc-1384	253	17	methodology	methodology	NOUN
ijtc-1384	253	18	for	for	ADP
ijtc-1384	253	19	identifying	identify	VERB
ijtc-1384	253	20	elements	element	NOUN
ijtc-1384	253	21	that	that	PRON
ijtc-1384	253	22	impact	impact	VERB
ijtc-1384	253	23	an	an	DET
ijtc-1384	253	24	organization	organization	NOUN
ijtc-1384	253	25	's	's	PART
ijtc-1384	253	26	performance	performance	NOUN
ijtc-1384	253	27	,	,	PUNCT
ijtc-1384	253	28	and	and	CCONJ
ijtc-1384	253	29	increasing	increase	VERB
ijtc-1384	253	30	the	the	DET
ijtc-1384	253	31	number	number	NOUN
ijtc-1384	253	32	of	of	ADP
ijtc-1384	253	33	research	research	NOUN
ijtc-1384	253	34	samples	sample	NOUN
ijtc-1384	253	35	and	and	CCONJ
ijtc-1384	253	36	sectors	sector	NOUN
ijtc-1384	253	37	that	that	PRON
ijtc-1384	253	38	heavily	heavily	ADV
ijtc-1384	253	39	depend	depend	VERB
ijtc-1384	253	40	on	on	ADP
ijtc-1384	253	41	resources	resource	NOUN
ijtc-1384	253	42	for	for	ADP
ijtc-1384	253	43	their	their	PRON
ijtc-1384	253	44	operations	operation	NOUN
ijtc-1384	253	45	.	.	PUNCT
ijtc-1384	254	1	we	we	PRON
ijtc-1384	254	2	should	should	AUX
ijtc-1384	254	3	integrate	integrate	VERB
ijtc-1384	254	4	supplementary	supplementary	ADJ
ijtc-1384	254	5	financial	financial	ADJ
ijtc-1384	254	6	performance	performance	NOUN
ijtc-1384	254	7	measures	measure	NOUN
ijtc-1384	254	8	that	that	PRON
ijtc-1384	254	9	are	be	AUX
ijtc-1384	254	10	relevant	relevant	ADJ
ijtc-1384	254	11	to	to	ADP
ijtc-1384	254	12	the	the	DET
ijtc-1384	254	13	overall	overall	ADJ
ijtc-1384	254	14	sustainability	sustainability	NOUN
ijtc-1384	254	15	of	of	ADP
ijtc-1384	254	16	the	the	DET
ijtc-1384	254	17	system	system	NOUN
ijtc-1384	254	18	.	.	PUNCT
ijtc-1384	255	1	furthermore	furthermore	ADV
ijtc-1384	255	2	,	,	PUNCT
ijtc-1384	255	3	it	it	PRON
ijtc-1384	255	4	is	be	AUX
ijtc-1384	255	5	critical	critical	ADJ
ijtc-1384	255	6	to	to	PART
ijtc-1384	255	7	improve	improve	VERB
ijtc-1384	255	8	the	the	DET
ijtc-1384	255	9	accuracy	accuracy	NOUN
ijtc-1384	255	10	and	and	CCONJ
ijtc-1384	255	11	reliability	reliability	NOUN
ijtc-1384	255	12	of	of	ADP
ijtc-1384	255	13	the	the	DET
ijtc-1384	255	14	information	information	NOUN
ijtc-1384	255	15	presented	present	VERB
ijtc-1384	255	16	in	in	ADP
ijtc-1384	255	17	the	the	DET
ijtc-1384	255	18	sustainability	sustainability	NOUN
ijtc-1384	255	19	report	report	NOUN
ijtc-1384	255	20	by	by	ADP
ijtc-1384	255	21	encouraging	encourage	VERB
ijtc-1384	255	22	regular	regular	ADJ
ijtc-1384	255	23	and	and	CCONJ
ijtc-1384	255	24	mandatory	mandatory	ADJ
ijtc-1384	255	25	reporting	reporting	NOUN
ijtc-1384	255	26	from	from	ADP
ijtc-1384	255	27	entities	entity	NOUN
ijtc-1384	255	28	.	.	PUNCT
ijtc-1384	256	1	furthermore	furthermore	ADV
ijtc-1384	256	2	,	,	PUNCT
ijtc-1384	256	3	it	it	PRON
ijtc-1384	256	4	is	be	AUX
ijtc-1384	256	5	imperative	imperative	ADJ
ijtc-1384	256	6	to	to	PART
ijtc-1384	256	7	evaluate	evaluate	VERB
ijtc-1384	256	8	the	the	DET
ijtc-1384	256	9	caliber	caliber	NOUN
ijtc-1384	256	10	of	of	ADP
ijtc-1384	256	11	information	information	NOUN
ijtc-1384	256	12	disclosure	disclosure	NOUN
ijtc-1384	256	13	in	in	ADP
ijtc-1384	256	14	the	the	DET
ijtc-1384	256	15	sustainability	sustainability	NOUN
ijtc-1384	256	16	report	report	NOUN
ijtc-1384	256	17	rather	rather	ADV
ijtc-1384	256	18	than	than	ADP
ijtc-1384	256	19	solely	solely	ADV
ijtc-1384	256	20	focusing	focus	VERB
ijtc-1384	256	21	on	on	ADP
ijtc-1384	256	22	the	the	DET
ijtc-1384	256	23	volume	volume	NOUN
ijtc-1384	256	24	or	or	CCONJ
ijtc-1384	256	25	number	number	NOUN
ijtc-1384	256	26	.	.	PUNCT
ijtc-1384	257	1	this	this	DET
ijtc-1384	257	2	approach	approach	NOUN
ijtc-1384	257	3	allows	allow	VERB
ijtc-1384	257	4	for	for	ADP
ijtc-1384	257	5	a	a	DET
ijtc-1384	257	6	more	more	ADV
ijtc-1384	257	7	accurate	accurate	ADJ
ijtc-1384	257	8	evaluation	evaluation	NOUN
ijtc-1384	257	9	of	of	ADP
ijtc-1384	257	10	sustainability	sustainability	NOUN
ijtc-1384	257	11	practices	practice	NOUN
ijtc-1384	257	12	and	and	CCONJ
ijtc-1384	257	13	their	their	PRON
ijtc-1384	257	14	impact	impact	NOUN
ijtc-1384	257	15	on	on	ADP
ijtc-1384	257	16	firm	firm	ADJ
ijtc-1384	257	17	performance	performance	NOUN
ijtc-1384	257	18	.	.	PUNCT
ijtc-1384	258	1	in	in	ADP
ijtc-1384	258	2	addition	addition	NOUN
ijtc-1384	258	3	,	,	PUNCT
ijtc-1384	258	4	future	future	ADJ
ijtc-1384	258	5	research	research	NOUN
ijtc-1384	258	6	might	might	AUX
ijtc-1384	258	7	explore	explore	VERB
ijtc-1384	258	8	undertaking	undertake	VERB
ijtc-1384	258	9	a	a	DET
ijtc-1384	258	10	comparison	comparison	NOUN
ijtc-1384	258	11	analysis	analysis	NOUN
ijtc-1384	258	12	of	of	ADP
ijtc-1384	258	13	organizations	organization	NOUN
ijtc-1384	258	14	that	that	PRON
ijtc-1384	258	15	voluntarily	voluntarily	ADV
ijtc-1384	258	16	produce	produce	VERB
ijtc-1384	258	17	sustainability	sustainability	NOUN
ijtc-1384	258	18	reports	report	NOUN
ijtc-1384	258	19	against	against	ADP
ijtc-1384	258	20	those	those	PRON
ijtc-1384	258	21	that	that	PRON
ijtc-1384	258	22	are	be	AUX
ijtc-1384	258	23	required	require	VERB
ijtc-1384	258	24	to	to	PART
ijtc-1384	258	25	do	do	VERB
ijtc-1384	258	26	so	so	ADV
ijtc-1384	258	27	.	.	PUNCT
ijtc-1384	259	1	therefore	therefore	ADV
ijtc-1384	259	2	,	,	PUNCT
ijtc-1384	259	3	we	we	PRON
ijtc-1384	259	4	can	can	AUX
ijtc-1384	259	5	gain	gain	VERB
ijtc-1384	259	6	a	a	DET
ijtc-1384	259	7	clearer	clear	ADJ
ijtc-1384	259	8	understanding	understanding	NOUN
ijtc-1384	259	9	of	of	ADP
ijtc-1384	259	10	the	the	DET
ijtc-1384	259	11	differences	difference	NOUN
ijtc-1384	259	12	in	in	ADP
ijtc-1384	259	13	the	the	DET
ijtc-1384	259	14	quality	quality	NOUN
ijtc-1384	259	15	and	and	CCONJ
ijtc-1384	259	16	impact	impact	NOUN
ijtc-1384	259	17	of	of	ADP
ijtc-1384	259	18	voluntary	voluntary	ADJ
ijtc-1384	259	19	and	and	CCONJ
ijtc-1384	259	20	mandated	mandate	VERB
ijtc-1384	259	21	sustainability	sustainability	NOUN
ijtc-1384	259	22	reporting	reporting	NOUN
ijtc-1384	259	23	.	.	PUNCT
ijtc-1384	260	1	references	reference	NOUN
ijtc-1384	260	2	al	al	PROPN
ijtc-1384	260	3	-	-	PUNCT
ijtc-1384	260	4	ahdal	ahdal	PROPN
ijtc-1384	260	5	,	,	PUNCT
ijtc-1384	260	6	w.	w.	PROPN
ijtc-1384	260	7	m.	m.	PROPN
ijtc-1384	260	8	,	,	PUNCT
ijtc-1384	260	9	&	&	CCONJ
ijtc-1384	260	10	hashim	hashim	PROPN
ijtc-1384	260	11	,	,	PUNCT
ijtc-1384	260	12	h.	h.	PROPN
ijtc-1384	260	13	a.	a.	PROPN
ijtc-1384	260	14	(	(	PUNCT
ijtc-1384	260	15	2022	2022	NUM
ijtc-1384	260	16	)	)	PUNCT
ijtc-1384	260	17	.	.	PUNCT
ijtc-1384	261	1	impact	impact	NOUN
ijtc-1384	261	2	of	of	ADP
ijtc-1384	261	3	audit	audit	NOUN
ijtc-1384	261	4	committee	committee	NOUN
ijtc-1384	261	5	characteristics	characteristic	NOUN
ijtc-1384	261	6	and	and	CCONJ
ijtc-1384	261	7	external	external	ADJ
ijtc-1384	261	8	audit	audit	NOUN
ijtc-1384	261	9	quality	quality	NOUN
ijtc-1384	261	10	on	on	ADP
ijtc-1384	261	11	firm	firm	ADJ
ijtc-1384	261	12	performance	performance	NOUN
ijtc-1384	261	13	:	:	PUNCT
ijtc-1384	261	14	evidence	evidence	NOUN
ijtc-1384	261	15	from	from	ADP
ijtc-1384	261	16	india	india	PROPN
ijtc-1384	261	17	.	.	PUNCT
ijtc-1384	262	1	corporate	corporate	ADJ
ijtc-1384	262	2	governance	governance	NOUN
ijtc-1384	262	3	(	(	PUNCT
ijtc-1384	262	4	bingley	bingley	PROPN
ijtc-1384	262	5	)	)	PUNCT
ijtc-1384	262	6	,	,	PUNCT
ijtc-1384	262	7	22(2	22(2	NUM
ijtc-1384	262	8	)	)	PUNCT
ijtc-1384	262	9	,	,	PUNCT
ijtc-1384	262	10	424–445	424–445	NUM
ijtc-1384	262	11	.	.	PUNCT
ijtc-1384	263	1	https://doi.org/10.1108/cg-09-2020-0420	https://doi.org/10.1108/cg-09-2020-0420	NOUN
ijtc-1384	263	2	bakare	bakare	NOUN
ijtc-1384	263	3	,	,	PUNCT
ijtc-1384	263	4	t.	t.	PROPN
ijtc-1384	263	5	o.	o.	PROPN
ijtc-1384	263	6	(	(	PUNCT
ijtc-1384	263	7	2023	2023	NUM
ijtc-1384	263	8	)	)	PUNCT
ijtc-1384	263	9	.	.	PUNCT
ijtc-1384	264	1	effect	effect	NOUN
ijtc-1384	264	2	of	of	ADP
ijtc-1384	264	3	the	the	DET
ijtc-1384	264	4	interaction	interaction	NOUN
ijtc-1384	264	5	between	between	ADP
ijtc-1384	264	6	audit	audit	NOUN
ijtc-1384	264	7	firm	firm	ADJ
ijtc-1384	264	8	size	size	NOUN
ijtc-1384	264	9	and	and	CCONJ
ijtc-1384	264	10	audit	audit	NOUN
ijtc-1384	264	11	quality	quality	NOUN
ijtc-1384	264	12	on	on	ADP
ijtc-1384	264	13	the	the	DET
ijtc-1384	264	14	financial	financial	ADJ
ijtc-1384	264	15	performance	performance	NOUN
ijtc-1384	264	16	of	of	ADP
ijtc-1384	264	17	listed	list	VERB
ijtc-1384	264	18	consumer	consumer	NOUN
ijtc-1384	264	19	goods	good	NOUN
ijtc-1384	264	20	companies	company	NOUN
ijtc-1384	264	21	in	in	ADP
ijtc-1384	264	22	nigeria	nigeria	PROPN
ijtc-1384	264	23	.	.	PUNCT
ijtc-1384	265	1	journal	journal	PROPN
ijtc-1384	265	2	of	of	ADP
ijtc-1384	265	3	accounting	accounting	NOUN
ijtc-1384	265	4	research	research	NOUN
ijtc-1384	265	5	,	,	PUNCT
ijtc-1384	265	6	organization	organization	NOUN
ijtc-1384	265	7	and	and	CCONJ
ijtc-1384	265	8	economics	economic	NOUN
ijtc-1384	265	9	,	,	PUNCT
ijtc-1384	265	10	5(3	5(3	NUM
ijtc-1384	265	11	)	)	PUNCT
ijtc-1384	265	12	,	,	PUNCT
ijtc-1384	265	13	225–233	225–233	NUM
ijtc-1384	265	14	.	.	PUNCT
ijtc-1384	266	1	https://doi.org/10.24815/jaroe.v5i3.27194	https://doi.org/10.24815/jaroe.v5i3.27194	NOUN
ijtc-1384	266	2	carp	carp	NOUN
ijtc-1384	266	3	,	,	PUNCT
ijtc-1384	266	4	m.	m.	NOUN
ijtc-1384	266	5	,	,	PUNCT
ijtc-1384	266	6	&	&	CCONJ
ijtc-1384	266	7	istrate	istrate	PROPN
ijtc-1384	266	8	,	,	PUNCT
ijtc-1384	266	9	c.	c.	NOUN
ijtc-1384	266	10	(	(	PUNCT
ijtc-1384	266	11	2021	2021	NUM
ijtc-1384	266	12	)	)	PUNCT
ijtc-1384	266	13	.	.	PUNCT
ijtc-1384	267	1	audit	audit	NOUN
ijtc-1384	267	2	quality	quality	NOUN
ijtc-1384	267	3	under	under	ADP
ijtc-1384	267	4	influences	influence	NOUN
ijtc-1384	267	5	of	of	ADP
ijtc-1384	267	6	audit	audit	NOUN
ijtc-1384	267	7	firm	firm	NOUN
ijtc-1384	267	8	and	and	CCONJ
ijtc-1384	267	9	auditee	auditee	NOUN
ijtc-1384	267	10	characteristics	characteristic	NOUN
ijtc-1384	267	11	:	:	PUNCT
ijtc-1384	267	12	evidence	evidence	NOUN
ijtc-1384	267	13	from	from	ADP
ijtc-1384	267	14	the	the	DET
ijtc-1384	267	15	romanian	romanian	ADJ
ijtc-1384	267	16	regulated	regulated	ADJ
ijtc-1384	267	17	market	market	NOUN
ijtc-1384	267	18	.	.	PUNCT
ijtc-1384	268	1	sustainability	sustainability	NOUN
ijtc-1384	268	2	(	(	PUNCT
ijtc-1384	268	3	switzerland	switzerland	PROPN
ijtc-1384	268	4	)	)	PUNCT
ijtc-1384	268	5	,	,	PUNCT
ijtc-1384	268	6	13(12	13(12	NUM
ijtc-1384	268	7	)	)	PUNCT
ijtc-1384	268	8	.	.	PUNCT
ijtc-1384	269	1	https://doi.org/10.3390/su13126924	https://doi.org/10.3390/su13126924	AUX
ijtc-1384	269	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	269	3	boosting	boost	VERB
ijtc-1384	269	4	corporate	corporate	ADJ
ijtc-1384	269	5	performance	performance	NOUN
ijtc-1384	269	6	:	:	PUNCT
ijtc-1384	269	7	green	green	ADJ
ijtc-1384	269	8	accounting	accounting	NOUN
ijtc-1384	269	9	and	and	CCONJ
ijtc-1384	269	10	audit	audit	NOUN
ijtc-1384	269	11	quality	quality	NOUN
ijtc-1384	269	12	synergy	synergy	NOUN
ijtc-1384	269	13	tampubolon	tampubolon	NOUN
ijtc-1384	269	14	,	,	PUNCT
ijtc-1384	269	15	siagian	siagian	ADJ
ijtc-1384	269	16	,	,	PUNCT
ijtc-1384	269	17	and	and	CCONJ
ijtc-1384	269	18	rinendy	rinendy	ADJ
ijtc-1384	269	19	723	723	NUM
ijtc-1384	269	20	|	|	NOUN
ijtc-1384	269	21	ilomata	ilomata	PROPN
ijtc-1384	269	22	international	international	ADJ
ijtc-1384	269	23	journal	journal	NOUN
ijtc-1384	269	24	of	of	ADP
ijtc-1384	269	25	tax	tax	PROPN
ijtc-1384	269	26	&	&	CCONJ
ijtc-1384	269	27	accounting	accounting	PROPN
ijtc-1384	269	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	269	29	damayanti	damayanti	NOUN
ijtc-1384	269	30	,	,	PUNCT
ijtc-1384	269	31	a.	a.	NOUN
ijtc-1384	269	32	,	,	PUNCT
ijtc-1384	269	33	&	&	CCONJ
ijtc-1384	269	34	astuti	astuti	PROPN
ijtc-1384	269	35	,	,	PUNCT
ijtc-1384	269	36	s.	s.	PROPN
ijtc-1384	269	37	b.	b.	PROPN
ijtc-1384	269	38	(	(	PUNCT
ijtc-1384	269	39	2022	2022	NUM
ijtc-1384	269	40	)	)	PUNCT
ijtc-1384	269	41	.	.	PUNCT
ijtc-1384	270	1	pengaruh	pengaruh	NOUN
ijtc-1384	270	2	green	green	PROPN
ijtc-1384	270	3	accounting	accounting	PROPN
ijtc-1384	270	4	terhadap	terhadap	PROPN
ijtc-1384	270	5	kinerja	kinerja	PROPN
ijtc-1384	270	6	perusahaan	perusahaan	PROPN
ijtc-1384	270	7	(	(	PUNCT
ijtc-1384	270	8	studi	studi	PROPN
ijtc-1384	270	9	empiris	empiris	PROPN
ijtc-1384	270	10	pada	pada	PROPN
ijtc-1384	270	11	perusahaan	perusahaan	PROPN
ijtc-1384	270	12	pertambangan	pertambangan	PROPN
ijtc-1384	270	13	dan	dan	PROPN
ijtc-1384	270	14	industri	industri	PROPN
ijtc-1384	270	15	kimia	kimia	PROPN
ijtc-1384	270	16	yang	yang	PROPN
ijtc-1384	270	17	terdaftar	terdaftar	PROPN
ijtc-1384	270	18	di	di	PROPN
ijtc-1384	270	19	bei	bei	PROPN
ijtc-1384	270	20	periode	periode	PROPN
ijtc-1384	270	21	2017	2017	NUM
ijtc-1384	270	22	-	-	SYM
ijtc-1384	270	23	2020	2020	NUM
ijtc-1384	270	24	)	)	PUNCT
ijtc-1384	270	25	.	.	PUNCT
ijtc-1384	271	1	relevan	relevan	PROPN
ijtc-1384	271	2	,	,	PUNCT
ijtc-1384	271	3	2(2	2(2	NUM
ijtc-1384	271	4	)	)	PUNCT
ijtc-1384	271	5	,	,	PUNCT
ijtc-1384	271	6	116–125	116–125	NUM
ijtc-1384	271	7	.	.	PUNCT
ijtc-1384	271	8	https://journal.univpancasila.ac.id/index.php/relevan/article/view/3231	https://journal.univpancasila.ac.id/index.php/relevan/article/view/3231	PROPN
ijtc-1384	271	9	dianty	dianty	NOUN
ijtc-1384	271	10	,	,	PUNCT
ijtc-1384	271	11	a.	a.	NOUN
ijtc-1384	271	12	,	,	PUNCT
ijtc-1384	271	13	&	&	CCONJ
ijtc-1384	271	14	nurrahim	nurrahim	PROPN
ijtc-1384	271	15	,	,	PUNCT
ijtc-1384	271	16	g.	g.	PROPN
ijtc-1384	271	17	(	(	PUNCT
ijtc-1384	271	18	2022	2022	NUM
ijtc-1384	271	19	)	)	PUNCT
ijtc-1384	271	20	.	.	PUNCT
ijtc-1384	272	1	pengaruh	pengaruh	PROPN
ijtc-1384	272	2	penerapan	penerapan	VERB
ijtc-1384	272	3	green	green	PROPN
ijtc-1384	272	4	accounting	accounting	PROPN
ijtc-1384	272	5	dan	dan	PROPN
ijtc-1384	272	6	kinerja	kinerja	PROPN
ijtc-1384	272	7	lingkungan	lingkungan	VERB
ijtc-1384	272	8	terhadap	terhadap	PROPN
ijtc-1384	272	9	kinerja	kinerja	PROPN
ijtc-1384	272	10	keuangan	keuangan	PROPN
ijtc-1384	272	11	.	.	PUNCT
ijtc-1384	273	1	economics	economic	NOUN
ijtc-1384	273	2	professional	professional	ADJ
ijtc-1384	273	3	in	in	ADP
ijtc-1384	273	4	action	action	NOUN
ijtc-1384	273	5	(	(	PUNCT
ijtc-1384	273	6	e	e	NOUN
ijtc-1384	273	7	-	-	NOUN
ijtc-1384	273	8	profit	profit	NOUN
ijtc-1384	273	9	)	)	PUNCT
ijtc-1384	273	10	,	,	PUNCT
ijtc-1384	273	11	4(2	4(2	NUM
ijtc-1384	273	12	)	)	PUNCT
ijtc-1384	273	13	,	,	PUNCT
ijtc-1384	273	14	126–135	126–135	NUM
ijtc-1384	273	15	.	.	PUNCT
ijtc-1384	274	1	https://doi.org/10.37278/eprofit.v4i2.529	https://doi.org/10.37278/eprofit.v4i2.529	ADJ
ijtc-1384	274	2	elewa	elewa	PROPN
ijtc-1384	274	3	,	,	PUNCT
ijtc-1384	274	4	m.	m.	NOUN
ijtc-1384	274	5	m.	m.	PROPN
ijtc-1384	274	6	,	,	PUNCT
ijtc-1384	274	7	&	&	CCONJ
ijtc-1384	274	8	el	el	PROPN
ijtc-1384	274	9	-	-	PROPN
ijtc-1384	274	10	haddad	haddad	PROPN
ijtc-1384	274	11	,	,	PUNCT
ijtc-1384	274	12	r.	r.	PROPN
ijtc-1384	274	13	(	(	PUNCT
ijtc-1384	274	14	2019	2019	NUM
ijtc-1384	274	15	)	)	PUNCT
ijtc-1384	274	16	.	.	PUNCT
ijtc-1384	275	1	the	the	DET
ijtc-1384	275	2	effect	effect	NOUN
ijtc-1384	275	3	of	of	ADP
ijtc-1384	275	4	audit	audit	NOUN
ijtc-1384	275	5	quality	quality	NOUN
ijtc-1384	275	6	on	on	ADP
ijtc-1384	275	7	firm	firm	ADJ
ijtc-1384	275	8	performance	performance	NOUN
ijtc-1384	275	9	:	:	PUNCT
ijtc-1384	275	10	a	a	DET
ijtc-1384	275	11	panel	panel	NOUN
ijtc-1384	275	12	data	datum	NOUN
ijtc-1384	275	13	approach	approach	NOUN
ijtc-1384	275	14	.	.	PUNCT
ijtc-1384	276	1	international	international	ADJ
ijtc-1384	276	2	journal	journal	PROPN
ijtc-1384	276	3	of	of	ADP
ijtc-1384	276	4	accounting	accounting	NOUN
ijtc-1384	276	5	and	and	CCONJ
ijtc-1384	276	6	financial	financial	ADJ
ijtc-1384	276	7	reporting	reporting	NOUN
ijtc-1384	276	8	,	,	PUNCT
ijtc-1384	276	9	9(1	9(1	NUM
ijtc-1384	276	10	)	)	PUNCT
ijtc-1384	276	11	,	,	PUNCT
ijtc-1384	276	12	229	229	NUM
ijtc-1384	276	13	.	.	PUNCT
ijtc-1384	277	1	https://doi.org/10.5296/ijafr.v9i1.14163	https://doi.org/10.5296/ijafr.v9i1.14163	PROPN
ijtc-1384	277	2	fadillah	fadillah	PROPN
ijtc-1384	277	3	,	,	PUNCT
ijtc-1384	277	4	h.	h.	PROPN
ijtc-1384	277	5	,	,	PUNCT
ijtc-1384	277	6	widyowati	widyowati	NOUN
ijtc-1384	277	7	,	,	PUNCT
ijtc-1384	277	8	m.	m.	NOUN
ijtc-1384	277	9	p.	p.	PROPN
ijtc-1384	277	10	,	,	PUNCT
ijtc-1384	277	11	&	&	CCONJ
ijtc-1384	277	12	nasution	nasution	NOUN
ijtc-1384	277	13	,	,	PUNCT
ijtc-1384	277	14	y.	y.	PROPN
ijtc-1384	277	15	n.	n.	PROPN
ijtc-1384	277	16	(	(	PUNCT
ijtc-1384	277	17	2023	2023	NUM
ijtc-1384	277	18	)	)	PUNCT
ijtc-1384	277	19	.	.	PUNCT
ijtc-1384	278	1	pengungkapan	pengungkapan	PROPN
ijtc-1384	278	2	akuntansi	akuntansi	PROPN
ijtc-1384	278	3	lingkungan	lingkungan	PROPN
ijtc-1384	278	4	(	(	PUNCT
ijtc-1384	278	5	d.	d.	PROPN
ijtc-1384	278	6	febriana	febriana	PROPN
ijtc-1384	278	7	(	(	PUNCT
ijtc-1384	278	8	ed	ed	NOUN
ijtc-1384	278	9	.	.	PUNCT
ijtc-1384	278	10	)	)	PUNCT
ijtc-1384	278	11	)	)	PUNCT
ijtc-1384	278	12	.	.	PUNCT
ijtc-1384	279	1	peneleh	peneleh	NOUN
ijtc-1384	279	2	.	.	PUNCT
ijtc-1384	280	1	https://www.google.co.id/books/edition/pengungkapan_akuntansi_lingk	https://www.google.co.id/books/edition/pengungkapan_akuntansi_lingk	PROPN
ijtc-1384	280	2	ungan	ungan	PROPN
ijtc-1384	280	3	/	/	SYM
ijtc-1384	280	4	jkq9eaaaqbaj?hl	jkq9eaaaqbaj?hl	NOUN
ijtc-1384	280	5	=	=	SYM
ijtc-1384	280	6	id&gbpv=0	id&gbpv=0	NOUN
ijtc-1384	280	7	faizah	faizah	NOUN
ijtc-1384	280	8	,	,	PUNCT
ijtc-1384	280	9	b.	b.	PROPN
ijtc-1384	280	10	s.	s.	PROPN
ijtc-1384	280	11	q.	q.	PROPN
ijtc-1384	280	12	(	(	PUNCT
ijtc-1384	280	13	2020	2020	NUM
ijtc-1384	280	14	)	)	PUNCT
ijtc-1384	280	15	.	.	PUNCT
ijtc-1384	281	1	penerapan	penerapan	PROPN
ijtc-1384	281	2	green	green	PROPN
ijtc-1384	281	3	accounting	accounting	PROPN
ijtc-1384	281	4	terhadap	terhadap	PROPN
ijtc-1384	281	5	kinerja	kinerja	PROPN
ijtc-1384	281	6	keuangan	keuangan	PROPN
ijtc-1384	281	7	.	.	PUNCT
ijtc-1384	282	1	jurnal	jurnal	ADJ
ijtc-1384	282	2	riset	riset	PROPN
ijtc-1384	282	3	akuntansi	akuntansi	PROPN
ijtc-1384	282	4	kontemporer	kontemporer	PROPN
ijtc-1384	282	5	,	,	PUNCT
ijtc-1384	282	6	12(2	12(2	NUM
ijtc-1384	282	7	)	)	PUNCT
ijtc-1384	282	8	,	,	PUNCT
ijtc-1384	282	9	94–99	94–99	NUM
ijtc-1384	282	10	.	.	PUNCT
ijtc-1384	282	11	https://doi.org/10.23969/jrak.v12i2.2779	https://doi.org/10.23969/jrak.v12i2.2779	NUM
ijtc-1384	282	12	faranika	faranika	PROPN
ijtc-1384	282	13	,	,	PUNCT
ijtc-1384	282	14	m.	m.	NOUN
ijtc-1384	282	15	,	,	PUNCT
ijtc-1384	282	16	&	&	CCONJ
ijtc-1384	282	17	illahi	illahi	PROPN
ijtc-1384	282	18	,	,	PUNCT
ijtc-1384	282	19	i.	i.	NOUN
ijtc-1384	282	20	(	(	PUNCT
ijtc-1384	282	21	2023	2023	NUM
ijtc-1384	282	22	)	)	PUNCT
ijtc-1384	282	23	.	.	PUNCT
ijtc-1384	283	1	analisis	analisis	ADJ
ijtc-1384	283	2	pengaruh	pengaruh	NOUN
ijtc-1384	283	3	green	green	PROPN
ijtc-1384	283	4	accounting	accounting	PROPN
ijtc-1384	283	5	dan	dan	PROPN
ijtc-1384	283	6	kualitas	kualitas	PROPN
ijtc-1384	283	7	audit	audit	PROPN
ijtc-1384	283	8	terhadap	terhadap	PROPN
ijtc-1384	283	9	nilai	nilai	PROPN
ijtc-1384	283	10	perusahaan	perusahaan	PROPN
ijtc-1384	283	11	.	.	PROPN
ijtc-1384	283	12	1(1	1(1	NUM
ijtc-1384	283	13	)	)	PUNCT
ijtc-1384	283	14	,	,	PUNCT
ijtc-1384	283	15	141–160	141–160	NUM
ijtc-1384	283	16	.	.	PUNCT
ijtc-1384	284	1	hutabarat	hutabarat	PROPN
ijtc-1384	284	2	,	,	PUNCT
ijtc-1384	284	3	f.	f.	PROPN
ijtc-1384	284	4	(	(	PUNCT
ijtc-1384	284	5	2020	2020	NUM
ijtc-1384	284	6	)	)	PUNCT
ijtc-1384	284	7	.	.	PUNCT
ijtc-1384	285	1	analisis	analisis	PROPN
ijtc-1384	285	2	kinerja	kinerja	PROPN
ijtc-1384	285	3	keuangan	keuangan	PROPN
ijtc-1384	285	4	perusahan	perusahan	NOUN
ijtc-1384	285	5	(	(	PUNCT
ijtc-1384	285	6	g.	g.	PROPN
ijtc-1384	285	7	puspitasari	puspitasari	PROPN
ijtc-1384	285	8	(	(	PUNCT
ijtc-1384	285	9	ed	ed	NOUN
ijtc-1384	285	10	.	.	PUNCT
ijtc-1384	285	11	)	)	PUNCT
ijtc-1384	285	12	;	;	PUNCT
ijtc-1384	285	13	1st	1st	ADJ
ijtc-1384	285	14	ed	ed	NOUN
ijtc-1384	285	15	.	.	PUNCT
ijtc-1384	285	16	)	)	PUNCT
ijtc-1384	285	17	.	.	PUNCT
ijtc-1384	286	1	https://www.google.co.id/books/edition/analisis_kinerja_keuangan_perusahaan/vz0fe	https://www.google.co.id/books/edition/analisis_kinerja_keuangan_perusahaan/vz0fe	PROPN
ijtc-1384	286	2	aaaqbaj?hl	aaaqbaj?hl	NOUN
ijtc-1384	286	3	=	=	SYM
ijtc-1384	286	4	id&gbpv=1&dq	id&gbpv=1&dq	NOUN
ijtc-1384	286	5	=	=	SYM
ijtc-1384	286	6	kinerja	kinerja	NOUN
ijtc-1384	286	7	perusahaan&pg	perusahaan&pg	NOUN
ijtc-1384	286	8	=	=	SYM
ijtc-1384	286	9	pr4&printsec	pr4&printsec	NOUN
ijtc-1384	286	10	=	=	NOUN
ijtc-1384	286	11	frontcover	frontcover	NOUN
ijtc-1384	286	12	iqbal	iqbal	PROPN
ijtc-1384	286	13	,	,	PUNCT
ijtc-1384	286	14	j.	j.	PROPN
ijtc-1384	286	15	,	,	PUNCT
ijtc-1384	286	16	saeed	saeed	PROPN
ijtc-1384	286	17	,	,	PUNCT
ijtc-1384	286	18	a.	a.	PROPN
ijtc-1384	286	19	,	,	PUNCT
ijtc-1384	286	20	&	&	CCONJ
ijtc-1384	286	21	khan	khan	PROPN
ijtc-1384	286	22	,	,	PUNCT
ijtc-1384	286	23	r.	r.	PROPN
ijtc-1384	286	24	a.	a.	PROPN
ijtc-1384	286	25	(	(	PUNCT
ijtc-1384	286	26	2023	2023	NUM
ijtc-1384	286	27	)	)	PUNCT
ijtc-1384	286	28	.	.	PUNCT
ijtc-1384	287	1	the	the	DET
ijtc-1384	287	2	relative	relative	ADJ
ijtc-1384	287	3	importance	importance	NOUN
ijtc-1384	287	4	of	of	ADP
ijtc-1384	287	5	textual	textual	ADJ
ijtc-1384	287	6	indexes	index	NOUN
ijtc-1384	287	7	in	in	ADP
ijtc-1384	287	8	predicting	predict	VERB
ijtc-1384	287	9	the	the	DET
ijtc-1384	287	10	future	future	ADJ
ijtc-1384	287	11	performance	performance	NOUN
ijtc-1384	287	12	of	of	ADP
ijtc-1384	287	13	banks	bank	NOUN
ijtc-1384	287	14	:	:	PUNCT
ijtc-1384	287	15	a	a	DET
ijtc-1384	287	16	connection	connection	NOUN
ijtc-1384	287	17	weight	weight	NOUN
ijtc-1384	287	18	approach	approach	NOUN
ijtc-1384	287	19	.	.	PUNCT
ijtc-1384	288	1	borsa	borsa	PROPN
ijtc-1384	288	2	istanbul	istanbul	PROPN
ijtc-1384	288	3	review	review	PROPN
ijtc-1384	288	4	,	,	PUNCT
ijtc-1384	288	5	23(1	23(1	NOUN
ijtc-1384	288	6	)	)	PUNCT
ijtc-1384	288	7	,	,	PUNCT
ijtc-1384	288	8	240–253	240–253	NUM
ijtc-1384	288	9	.	.	PUNCT
ijtc-1384	289	1	https://doi.org/10.1016/j.bir.2022.10.004	https://doi.org/10.1016/j.bir.2022.10.004	PROPN
ijtc-1384	289	2	jeong	jeong	PROPN
ijtc-1384	289	3	,	,	PUNCT
ijtc-1384	289	4	k.	k.	PROPN
ijtc-1384	289	5	(	(	PUNCT
ijtc-1384	289	6	2020	2020	NUM
ijtc-1384	289	7	)	)	PUNCT
ijtc-1384	289	8	.	.	PUNCT
ijtc-1384	290	1	the	the	DET
ijtc-1384	290	2	effect	effect	NOUN
ijtc-1384	290	3	of	of	ADP
ijtc-1384	290	4	audit	audit	NOUN
ijtc-1384	290	5	quality	quality	NOUN
ijtc-1384	290	6	on	on	ADP
ijtc-1384	290	7	analyst	analyst	NOUN
ijtc-1384	290	8	following	following	NOUN
ijtc-1384	290	9	.	.	PUNCT
ijtc-1384	291	1	cogent	cogent	ADJ
ijtc-1384	291	2	business	business	NOUN
ijtc-1384	291	3	and	and	CCONJ
ijtc-1384	291	4	management	management	NOUN
ijtc-1384	291	5	,	,	PUNCT
ijtc-1384	291	6	7(1	7(1	NUM
ijtc-1384	291	7	)	)	PUNCT
ijtc-1384	291	8	.	.	PUNCT
ijtc-1384	292	1	https://doi.org/10.1080/23311975.2020.1798068	https://doi.org/10.1080/23311975.2020.1798068	PROPN
ijtc-1384	292	2	khan	khan	PROPN
ijtc-1384	292	3	,	,	PUNCT
ijtc-1384	292	4	s.	s.	PROPN
ijtc-1384	292	5	,	,	PUNCT
ijtc-1384	292	6	&	&	CCONJ
ijtc-1384	292	7	gupta	gupta	PROPN
ijtc-1384	292	8	,	,	PUNCT
ijtc-1384	292	9	s.	s.	PROPN
ijtc-1384	292	10	(	(	PUNCT
ijtc-1384	292	11	2022	2022	NUM
ijtc-1384	292	12	)	)	PUNCT
ijtc-1384	292	13	.	.	PUNCT
ijtc-1384	293	1	the	the	DET
ijtc-1384	293	2	interplay	interplay	NOUN
ijtc-1384	293	3	of	of	ADP
ijtc-1384	293	4	sustainability	sustainability	NOUN
ijtc-1384	293	5	,	,	PUNCT
ijtc-1384	293	6	corporate	corporate	ADJ
ijtc-1384	293	7	green	green	ADJ
ijtc-1384	293	8	accounting	accounting	NOUN
ijtc-1384	293	9	and	and	CCONJ
ijtc-1384	293	10	firm	firm	ADJ
ijtc-1384	293	11	financial	financial	ADJ
ijtc-1384	293	12	performance	performance	NOUN
ijtc-1384	293	13	.	.	PUNCT
ijtc-1384	294	1	sustainability	sustainability	NOUN
ijtc-1384	294	2	accounting	accounting	NOUN
ijtc-1384	294	3	,	,	PUNCT
ijtc-1384	294	4	management	management	NOUN
ijtc-1384	294	5	and	and	CCONJ
ijtc-1384	294	6	policy	policy	NOUN
ijtc-1384	294	7	journal	journal	NOUN
ijtc-1384	294	8	.	.	PUNCT
ijtc-1384	295	1	latifah	latifah	PROPN
ijtc-1384	295	2	,	,	PUNCT
ijtc-1384	295	3	s.	s.	PROPN
ijtc-1384	295	4	w.	w.	PROPN
ijtc-1384	295	5	,	,	PUNCT
ijtc-1384	295	6	&	&	CCONJ
ijtc-1384	295	7	soewarno	soewarno	PROPN
ijtc-1384	295	8	,	,	PUNCT
ijtc-1384	295	9	n.	n.	PROPN
ijtc-1384	295	10	(	(	PUNCT
ijtc-1384	295	11	2023	2023	NUM
ijtc-1384	295	12	)	)	PUNCT
ijtc-1384	295	13	.	.	PUNCT
ijtc-1384	296	1	the	the	DET
ijtc-1384	296	2	environmental	environmental	ADJ
ijtc-1384	296	3	accounting	accounting	NOUN
ijtc-1384	296	4	strategy	strategy	NOUN
ijtc-1384	296	5	and	and	CCONJ
ijtc-1384	296	6	waste	waste	NOUN
ijtc-1384	296	7	management	management	NOUN
ijtc-1384	296	8	to	to	PART
ijtc-1384	296	9	achieve	achieve	VERB
ijtc-1384	296	10	msme	msme	NOUN
ijtc-1384	296	11	’s	’s	PART
ijtc-1384	296	12	sustainability	sustainability	NOUN
ijtc-1384	296	13	performance	performance	NOUN
ijtc-1384	296	14	.	.	PUNCT
ijtc-1384	297	1	cogent	cogent	ADJ
ijtc-1384	297	2	business	business	NOUN
ijtc-1384	297	3	and	and	CCONJ
ijtc-1384	297	4	management	management	NOUN
ijtc-1384	297	5	,	,	PUNCT
ijtc-1384	297	6	10(1	10(1	NUM
ijtc-1384	297	7	)	)	PUNCT
ijtc-1384	297	8	.	.	PUNCT
ijtc-1384	298	1	https://doi.org/10.1080/23311975.2023.2176444	https://doi.org/10.1080/23311975.2023.2176444	PROPN
ijtc-1384	299	1	marisya	marisya	X
ijtc-1384	299	2	,	,	PUNCT
ijtc-1384	299	3	a.	a.	NOUN
ijtc-1384	299	4	,	,	PUNCT
ijtc-1384	299	5	&	&	CCONJ
ijtc-1384	299	6	sukma	sukma	PROPN
ijtc-1384	299	7	,	,	PUNCT
ijtc-1384	299	8	e.	e.	PROPN
ijtc-1384	299	9	(	(	PUNCT
ijtc-1384	299	10	2020	2020	NUM
ijtc-1384	299	11	)	)	PUNCT
ijtc-1384	299	12	.	.	PUNCT
ijtc-1384	300	1	konsep	konsep	PROPN
ijtc-1384	300	2	model	model	PROPN
ijtc-1384	300	3	discovery	discovery	PROPN
ijtc-1384	300	4	learning	learning	PROPN
ijtc-1384	300	5	pada	pada	PROPN
ijtc-1384	300	6	pembelajaran	pembelajaran	PROPN
ijtc-1384	300	7	tematik	tematik	PROPN
ijtc-1384	300	8	terpadu	terpadu	PROPN
ijtc-1384	300	9	di	di	PROPN
ijtc-1384	300	10	sekolah	sekolah	PROPN
ijtc-1384	300	11	dasar	dasar	PROPN
ijtc-1384	300	12	menurut	menurut	PROPN
ijtc-1384	300	13	pandangan	pandangan	VERB
ijtc-1384	300	14	para	para	PROPN
ijtc-1384	300	15	ahli	ahli	PROPN
ijtc-1384	300	16	.	.	PUNCT
ijtc-1384	301	1	jurnal	jurnal	ADJ
ijtc-1384	301	2	pendidikan	pendidikan	PROPN
ijtc-1384	301	3	tambusa	tambusa	PROPN
ijtc-1384	301	4	,	,	PUNCT
ijtc-1384	301	5	4(3	4(3	NUM
ijtc-1384	301	6	)	)	PUNCT
ijtc-1384	301	7	,	,	PUNCT
ijtc-1384	301	8	2191	2191	NUM
ijtc-1384	301	9	.	.	PUNCT
ijtc-1384	302	1	marundha	marundha	PROPN
ijtc-1384	302	2	,	,	PUNCT
ijtc-1384	302	3	a.	a.	NOUN
ijtc-1384	302	4	,	,	PUNCT
ijtc-1384	302	5	suryani	suryani	NOUN
ijtc-1384	302	6	,	,	PUNCT
ijtc-1384	302	7	a.	a.	NOUN
ijtc-1384	302	8	,	,	PUNCT
ijtc-1384	302	9	&	&	CCONJ
ijtc-1384	302	10	herianti	herianti	PROPN
ijtc-1384	302	11	,	,	PUNCT
ijtc-1384	302	12	e.	e.	PROPN
ijtc-1384	302	13	(	(	PUNCT
ijtc-1384	302	14	2022	2022	NUM
ijtc-1384	302	15	)	)	PUNCT
ijtc-1384	302	16	.	.	PUNCT
ijtc-1384	303	1	determinan	determinan	PROPN
ijtc-1384	303	2	sensitivitas	sensitivitas	PROPN
ijtc-1384	303	3	laba	laba	PROPN
ijtc-1384	303	4	dan	dan	PROPN
ijtc-1384	303	5	implikasinya	implikasinya	PROPN
ijtc-1384	303	6	terhadap	terhadap	PROPN
ijtc-1384	303	7	nilai	nilai	PROPN
ijtc-1384	303	8	perusahaan	perusahaan	PROPN
ijtc-1384	303	9	(	(	PUNCT
ijtc-1384	303	10	studi	studi	PROPN
ijtc-1384	303	11	empiris	empiris	PROPN
ijtc-1384	303	12	pada	pada	PROPN
ijtc-1384	303	13	perusahaan	perusahaan	PROPN
ijtc-1384	303	14	manufaktur	manufaktur	PROPN
ijtc-1384	303	15	yang	yang	PROPN
ijtc-1384	303	16	terdaftar	terdaftar	PROPN
ijtc-1384	303	17	di	di	PROPN
ijtc-1384	303	18	bursa	bursa	PROPN
ijtc-1384	303	19	efek	efek	NOUN
ijtc-1384	303	20	indonesia	indonesia	PROPN
ijtc-1384	303	21	)	)	PUNCT
ijtc-1384	303	22	.	.	PUNCT
ijtc-1384	304	1	1	1	NUM
ijtc-1384	304	2	,	,	PUNCT
ijtc-1384	304	3	1–158	1–158	NUM
ijtc-1384	304	4	.	.	PUNCT
ijtc-1384	305	1	http://repository.unbari.ac.id/1214/1/22_04_2022	http://repository.unbari.ac.id/1214/1/22_04_2022	PROPN
ijtc-1384	305	2	_	_	PROPN
ijtc-1384	305	3	determinan	determinan	ADJ
ijtc-1384	305	4	sensitivitas	sensitivitas	PROPN
ijtc-1384	305	5	laba	laba	PROPN
ijtc-1384	305	6	dan	dan	PROPN
ijtc-1384	305	7	implikasinya	implikasinya	PROPN
ijtc-1384	305	8	terhadap	terhadap	PROPN
ijtc-1384	305	9	nilai	nilai	PROPN
ijtc-1384	305	10	perusahaan	perusahaan	PROPN
ijtc-1384	305	11	muhamad	muhamad	PROPN
ijtc-1384	305	12	rafly	rafly	PROPN
ijtc-1384	305	13	herdiansyah	herdiansyah	PROPN
ijtc-1384	305	14	,	,	PUNCT
ijtc-1384	305	15	dirvi	dirvi	PROPN
ijtc-1384	305	16	surya	surya	PROPN
ijtc-1384	305	17	abbas	abbas	PROPN
ijtc-1384	305	18	,	,	PUNCT
ijtc-1384	305	19	imam	imam	PROPN
ijtc-1384	305	20	hidayat	hidayat	PROPN
ijtc-1384	305	21	,	,	PUNCT
ijtc-1384	305	22	&	&	CCONJ
ijtc-1384	305	23	mohammad	mohammad	PROPN
ijtc-1384	305	24	zulman	zulman	PROPN
ijtc-1384	305	25	hakim	hakim	PROPN
ijtc-1384	305	26	.	.	PUNCT
ijtc-1384	306	1	(	(	PUNCT
ijtc-1384	306	2	2022	2022	NUM
ijtc-1384	306	3	)	)	PUNCT
ijtc-1384	306	4	.	.	PUNCT
ijtc-1384	307	1	pengaruh	pengaruh	NOUN
ijtc-1384	307	2	fee	fee	NOUN
ijtc-1384	307	3	audit	audit	NOUN
ijtc-1384	307	4	,	,	PUNCT
ijtc-1384	307	5	audit	audit	NOUN
ijtc-1384	307	6	tenure	tenure	NOUN
ijtc-1384	307	7	,	,	PUNCT
ijtc-1384	307	8	rotasi	rotasi	PROPN
ijtc-1384	307	9	audit	audit	PROPN
ijtc-1384	307	10	dan	dan	PROPN
ijtc-1384	307	11	ukuran	ukuran	PROPN
ijtc-1384	307	12	perusahaan	perusahaan	PROPN
ijtc-1384	307	13	terhadap	terhadap	PROPN
ijtc-1384	307	14	kualitas	kualitas	PROPN
ijtc-1384	307	15	audit	audit	PROPN
ijtc-1384	307	16	.	.	PUNCT
ijtc-1384	308	1	akuntansi	akuntansi	PROPN
ijtc-1384	308	2	,	,	PUNCT
ijtc-1384	308	3	1(4	1(4	NUM
ijtc-1384	308	4	)	)	PUNCT
ijtc-1384	308	5	,	,	PUNCT
ijtc-1384	308	6	121–134	121–134	NUM
ijtc-1384	308	7	.	.	NOUN
ijtc-1384	308	8	https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116	https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116	PRON
ijtc-1384	308	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	308	10	boosting	boost	VERB
ijtc-1384	308	11	corporate	corporate	ADJ
ijtc-1384	308	12	performance	performance	NOUN
ijtc-1384	308	13	:	:	PUNCT
ijtc-1384	308	14	green	green	ADJ
ijtc-1384	308	15	accounting	accounting	NOUN
ijtc-1384	308	16	and	and	CCONJ
ijtc-1384	308	17	audit	audit	NOUN
ijtc-1384	308	18	quality	quality	NOUN
ijtc-1384	308	19	synergy	synergy	NOUN
ijtc-1384	308	20	tampubolon	tampubolon	NOUN
ijtc-1384	308	21	,	,	PUNCT
ijtc-1384	308	22	siagian	siagian	ADJ
ijtc-1384	308	23	,	,	PUNCT
ijtc-1384	308	24	and	and	CCONJ
ijtc-1384	308	25	rinendy	rinendy	ADJ
ijtc-1384	308	26	724	724	NUM
ijtc-1384	308	27	|	|	ADV
ijtc-1384	308	28	ilomata	ilomata	PROPN
ijtc-1384	308	29	international	international	ADJ
ijtc-1384	308	30	journal	journal	NOUN
ijtc-1384	308	31	of	of	ADP
ijtc-1384	308	32	tax	tax	PROPN
ijtc-1384	308	33	&	&	CCONJ
ijtc-1384	308	34	accounting	accounting	PROPN
ijtc-1384	308	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	308	36	nanda	nanda	NOUN
ijtc-1384	308	37	,	,	PUNCT
ijtc-1384	308	38	w.	w.	PROPN
ijtc-1384	308	39	h.	h.	PROPN
ijtc-1384	308	40	,	,	PUNCT
ijtc-1384	308	41	sinurat	sinurat	PROPN
ijtc-1384	308	42	,	,	PUNCT
ijtc-1384	308	43	r.	r.	PROPN
ijtc-1384	308	44	l.	l.	PROPN
ijtc-1384	308	45	,	,	PUNCT
ijtc-1384	308	46	&	&	CCONJ
ijtc-1384	308	47	bukit	bukit	PROPN
ijtc-1384	308	48	,	,	PUNCT
ijtc-1384	308	49	r.	r.	PROPN
ijtc-1384	308	50	b.	b.	PROPN
ijtc-1384	308	51	(	(	PUNCT
ijtc-1384	308	52	2023	2023	NUM
ijtc-1384	308	53	)	)	PUNCT
ijtc-1384	308	54	.	.	PUNCT
ijtc-1384	309	1	analisis	analisis	PROPN
ijtc-1384	309	2	penggunaan	penggunaan	PROPN
ijtc-1384	309	3	aset	aset	VERB
ijtc-1384	309	4	dalam	dalam	PROPN
ijtc-1384	309	5	pengukuran	pengukuran	NOUN
ijtc-1384	309	6	profitabilitas	profitabilita	VERB
ijtc-1384	309	7	pt	pt	NOUN
ijtc-1384	309	8	adaro	adaro	NOUN
ijtc-1384	309	9	minerals	mineral	NOUN
ijtc-1384	309	10	indonesia	indonesia	PROPN
ijtc-1384	309	11	tbk	tbk	PROPN
ijtc-1384	309	12	.	.	PUNCT
ijtc-1384	310	1	5(4	5(4	NUM
ijtc-1384	310	2	)	)	PUNCT
ijtc-1384	310	3	,	,	PUNCT
ijtc-1384	311	1	352–360	352–360	NUM
ijtc-1384	311	2	.	.	PUNCT
ijtc-1384	312	1	nyantakyi	nyantakyi	PROPN
ijtc-1384	312	2	,	,	PUNCT
ijtc-1384	312	3	g.	g.	PROPN
ijtc-1384	312	4	,	,	PUNCT
ijtc-1384	312	5	atta	atta	PROPN
ijtc-1384	312	6	sarpong	sarpong	PROPN
ijtc-1384	312	7	,	,	PUNCT
ijtc-1384	312	8	f.	f.	PROPN
ijtc-1384	312	9	,	,	PUNCT
ijtc-1384	312	10	adu	adu	PROPN
ijtc-1384	312	11	sarfo	sarfo	NOUN
ijtc-1384	312	12	,	,	PUNCT
ijtc-1384	312	13	p.	p.	PROPN
ijtc-1384	312	14	,	,	PUNCT
ijtc-1384	312	15	uchenwoke	uchenwoke	ADJ
ijtc-1384	312	16	ogochukwu	ogochukwu	ADJ
ijtc-1384	312	17	,	,	PUNCT
ijtc-1384	312	18	n.	n.	NOUN
ijtc-1384	312	19	,	,	PUNCT
ijtc-1384	312	20	&	&	CCONJ
ijtc-1384	312	21	coleman	coleman	PROPN
ijtc-1384	312	22	,	,	PUNCT
ijtc-1384	312	23	w.	w.	PROPN
ijtc-1384	312	24	(	(	PUNCT
ijtc-1384	312	25	2023	2023	NUM
ijtc-1384	312	26	)	)	PUNCT
ijtc-1384	312	27	.	.	PUNCT
ijtc-1384	313	1	a	a	DET
ijtc-1384	313	2	boost	boost	NOUN
ijtc-1384	313	3	for	for	ADP
ijtc-1384	313	4	performance	performance	NOUN
ijtc-1384	313	5	or	or	CCONJ
ijtc-1384	313	6	a	a	DET
ijtc-1384	313	7	sense	sense	NOUN
ijtc-1384	313	8	of	of	ADP
ijtc-1384	313	9	corporate	corporate	ADJ
ijtc-1384	313	10	social	social	ADJ
ijtc-1384	313	11	responsibility	responsibility	NOUN
ijtc-1384	313	12	?	?	PUNCT
ijtc-1384	314	1	a	a	DET
ijtc-1384	314	2	bibliometric	bibliometric	ADJ
ijtc-1384	314	3	analysis	analysis	NOUN
ijtc-1384	314	4	on	on	ADP
ijtc-1384	314	5	sustainability	sustainability	NOUN
ijtc-1384	314	6	reporting	reporting	NOUN
ijtc-1384	314	7	and	and	CCONJ
ijtc-1384	314	8	firm	firm	ADJ
ijtc-1384	314	9	performance	performance	NOUN
ijtc-1384	314	10	research	research	NOUN
ijtc-1384	314	11	(	(	PUNCT
ijtc-1384	314	12	2000	2000	NUM
ijtc-1384	314	13	-	-	SYM
ijtc-1384	314	14	2022	2022	NUM
ijtc-1384	314	15	)	)	PUNCT
ijtc-1384	314	16	.	.	PUNCT
ijtc-1384	315	1	cogent	cogent	NOUN
ijtc-1384	315	2	business	business	NOUN
ijtc-1384	315	3	and	and	CCONJ
ijtc-1384	315	4	management	management	NOUN
ijtc-1384	315	5	,	,	PUNCT
ijtc-1384	315	6	10(2	10(2	NUM
ijtc-1384	315	7	)	)	PUNCT
ijtc-1384	315	8	.	.	PUNCT
ijtc-1384	316	1	https://doi.org/10.1080/23311975.2023.2220513	https://doi.org/10.1080/23311975.2023.2220513	PROPN
ijtc-1384	316	2	pratiwi	pratiwi	NOUN
ijtc-1384	316	3	,	,	PUNCT
ijtc-1384	316	4	n.	n.	PROPN
ijtc-1384	316	5	d.	d.	PROPN
ijtc-1384	316	6	,	,	PUNCT
ijtc-1384	316	7	ananta	ananta	PROPN
ijtc-1384	316	8	,	,	PUNCT
ijtc-1384	316	9	m.	m.	NOUN
ijtc-1384	316	10	d.	d.	PROPN
ijtc-1384	316	11	,	,	PUNCT
ijtc-1384	316	12	&	&	CCONJ
ijtc-1384	316	13	fina	fina	PROPN
ijtc-1384	316	14	,	,	PUNCT
ijtc-1384	316	15	f.	f.	PROPN
ijtc-1384	316	16	r.	r.	PROPN
ijtc-1384	316	17	(	(	PUNCT
ijtc-1384	316	18	2023	2023	NUM
ijtc-1384	316	19	)	)	PUNCT
ijtc-1384	316	20	.	.	PUNCT
ijtc-1384	317	1	the	the	DET
ijtc-1384	317	2	effect	effect	NOUN
ijtc-1384	317	3	of	of	ADP
ijtc-1384	317	4	green	green	ADJ
ijtc-1384	317	5	accounting	accounting	NOUN
ijtc-1384	317	6	on	on	ADP
ijtc-1384	317	7	economic	economic	ADJ
ijtc-1384	317	8	performance	performance	NOUN
ijtc-1384	317	9	.	.	PUNCT
ijtc-1384	318	1	jurnal	jurnal	ADJ
ijtc-1384	318	2	ekonomi	ekonomi	PROPN
ijtc-1384	318	3	dan	dan	PROPN
ijtc-1384	318	4	bisnis	bisnis	PROPN
ijtc-1384	318	5	.	.	PUNCT
ijtc-1384	319	1	puspita	puspita	PROPN
ijtc-1384	319	2	,	,	PUNCT
ijtc-1384	319	3	n.	n.	PROPN
ijtc-1384	319	4	s.	s.	PROPN
ijtc-1384	319	5	i.	i.	PROPN
ijtc-1384	319	6	(	(	PUNCT
ijtc-1384	319	7	2019	2019	NUM
ijtc-1384	319	8	)	)	PUNCT
ijtc-1384	319	9	.	.	PUNCT
ijtc-1384	320	1	kinerja	kinerja	PROPN
ijtc-1384	320	2	perusahaan	perusahaan	PROPN
ijtc-1384	320	3	untuk	untuk	PROPN
ijtc-1384	320	4	mencapai	mencapai	PROPN
ijtc-1384	320	5	tujuan	tujuan	PROPN
ijtc-1384	320	6	utama	utama	PROPN
ijtc-1384	320	7	suatu	suatu	PROPN
ijtc-1384	320	8	perusahaan	perusahaan	PROPN
ijtc-1384	320	9	.	.	PUNCT
ijtc-1384	321	1	https://osf.io/preprints/inarxiv/uyc5n	https://osf.io/preprints/inarxiv/uyc5n	PROPN
ijtc-1384	321	2	rahman	rahman	PROPN
ijtc-1384	321	3	,	,	PUNCT
ijtc-1384	321	4	m.	m.	NOUN
ijtc-1384	321	5	m.	m.	NOUN
ijtc-1384	321	6	,	,	PUNCT
ijtc-1384	321	7	&	&	CCONJ
ijtc-1384	321	8	islam	islam	PROPN
ijtc-1384	321	9	,	,	PUNCT
ijtc-1384	321	10	m.	m.	PROPN
ijtc-1384	321	11	e.	e.	PROPN
ijtc-1384	321	12	(	(	PUNCT
ijtc-1384	321	13	2023	2023	NUM
ijtc-1384	321	14	)	)	PUNCT
ijtc-1384	321	15	.	.	PUNCT
ijtc-1384	322	1	the	the	DET
ijtc-1384	322	2	impact	impact	NOUN
ijtc-1384	322	3	of	of	ADP
ijtc-1384	322	4	green	green	ADJ
ijtc-1384	322	5	accounting	accounting	NOUN
ijtc-1384	322	6	on	on	ADP
ijtc-1384	322	7	environmental	environmental	ADJ
ijtc-1384	322	8	performance	performance	NOUN
ijtc-1384	322	9	:	:	PUNCT
ijtc-1384	322	10	mediating	mediate	VERB
ijtc-1384	322	11	effects	effect	NOUN
ijtc-1384	322	12	of	of	ADP
ijtc-1384	322	13	energy	energy	NOUN
ijtc-1384	322	14	efficiency	efficiency	NOUN
ijtc-1384	322	15	.	.	PUNCT
ijtc-1384	323	1	environmental	environmental	ADJ
ijtc-1384	323	2	science	science	NOUN
ijtc-1384	323	3	and	and	CCONJ
ijtc-1384	323	4	pollution	pollution	NOUN
ijtc-1384	323	5	research	research	NOUN
ijtc-1384	323	6	,	,	PUNCT
ijtc-1384	323	7	30(26	30(26	NUM
ijtc-1384	323	8	)	)	PUNCT
ijtc-1384	323	9	,	,	PUNCT
ijtc-1384	323	10	69431–69452	69431–69452	NUM
ijtc-1384	323	11	.	.	PUNCT
ijtc-1384	324	1	https://doi.org/10.1007/s11356-023-27356-9	https://doi.org/10.1007/s11356-023-27356-9	NUM
ijtc-1384	324	2	riyadh	riyadh	PROPN
ijtc-1384	324	3	,	,	PUNCT
ijtc-1384	324	4	h.	h.	PROPN
ijtc-1384	324	5	a.	a.	PROPN
ijtc-1384	324	6	,	,	PUNCT
ijtc-1384	324	7	al	al	PROPN
ijtc-1384	324	8	-	-	PUNCT
ijtc-1384	324	9	shmam	shmam	PROPN
ijtc-1384	324	10	,	,	PUNCT
ijtc-1384	324	11	m.	m.	NOUN
ijtc-1384	324	12	a.	a.	PROPN
ijtc-1384	324	13	,	,	PUNCT
ijtc-1384	324	14	huang	huang	PROPN
ijtc-1384	324	15	,	,	PUNCT
ijtc-1384	324	16	h.	h.	PROPN
ijtc-1384	324	17	h.	h.	PROPN
ijtc-1384	324	18	,	,	PUNCT
ijtc-1384	324	19	gunawan	gunawan	PROPN
ijtc-1384	324	20	,	,	PUNCT
ijtc-1384	324	21	b.	b.	PROPN
ijtc-1384	324	22	,	,	PUNCT
ijtc-1384	324	23	&	&	CCONJ
ijtc-1384	324	24	alfaiza	alfaiza	PROPN
ijtc-1384	324	25	,	,	PUNCT
ijtc-1384	324	26	s.	s.	PROPN
ijtc-1384	324	27	a.	a.	PROPN
ijtc-1384	324	28	(	(	PUNCT
ijtc-1384	324	29	2020	2020	NUM
ijtc-1384	324	30	)	)	PUNCT
ijtc-1384	324	31	.	.	PUNCT
ijtc-1384	325	1	the	the	DET
ijtc-1384	325	2	analysis	analysis	NOUN
ijtc-1384	325	3	of	of	ADP
ijtc-1384	325	4	green	green	ADJ
ijtc-1384	325	5	accounting	accounting	NOUN
ijtc-1384	325	6	cost	cost	NOUN
ijtc-1384	325	7	impact	impact	NOUN
ijtc-1384	325	8	on	on	ADP
ijtc-1384	325	9	corporations	corporation	NOUN
ijtc-1384	325	10	financial	financial	ADJ
ijtc-1384	325	11	performance	performance	NOUN
ijtc-1384	325	12	.	.	PUNCT
ijtc-1384	326	1	international	international	ADJ
ijtc-1384	326	2	journal	journal	PROPN
ijtc-1384	326	3	of	of	ADP
ijtc-1384	326	4	energy	energy	NOUN
ijtc-1384	326	5	economics	economic	NOUN
ijtc-1384	326	6	and	and	CCONJ
ijtc-1384	326	7	policy	policy	NOUN
ijtc-1384	326	8	,	,	PUNCT
ijtc-1384	326	9	10(6	10(6	NOUN
ijtc-1384	326	10	)	)	PUNCT
ijtc-1384	326	11	,	,	PUNCT
ijtc-1384	326	12	421–426	421–426	NUM
ijtc-1384	326	13	.	.	PUNCT
ijtc-1384	327	1	https://doi.org/10.32479/ijeep.9238	https://doi.org/10.32479/ijeep.9238	PROPN
ijtc-1384	327	2	rosha	rosha	PROPN
ijtc-1384	327	3	,	,	PUNCT
ijtc-1384	327	4	a.	a.	NOUN
ijtc-1384	327	5	,	,	PUNCT
ijtc-1384	327	6	&	&	CCONJ
ijtc-1384	327	7	lace	lace	NOUN
ijtc-1384	327	8	,	,	PUNCT
ijtc-1384	327	9	n.	n.	NOUN
ijtc-1384	327	10	(	(	PUNCT
ijtc-1384	327	11	2021	2021	NUM
ijtc-1384	327	12	)	)	PUNCT
ijtc-1384	327	13	.	.	PUNCT
ijtc-1384	328	1	assessment	assessment	NOUN
ijtc-1384	328	2	of	of	ADP
ijtc-1384	328	3	the	the	DET
ijtc-1384	328	4	impact	impact	NOUN
ijtc-1384	328	5	of	of	ADP
ijtc-1384	328	6	coaching	coach	VERB
ijtc-1384	328	7	on	on	ADP
ijtc-1384	328	8	a	a	DET
ijtc-1384	328	9	company	company	NOUN
ijtc-1384	328	10	’s	’s	PART
ijtc-1384	328	11	performance	performance	NOUN
ijtc-1384	328	12	:	:	PUNCT
ijtc-1384	328	13	a	a	DET
ijtc-1384	328	14	review	review	NOUN
ijtc-1384	328	15	of	of	ADP
ijtc-1384	328	16	methods	method	NOUN
ijtc-1384	328	17	.	.	PUNCT
ijtc-1384	329	1	journal	journal	NOUN
ijtc-1384	329	2	of	of	ADP
ijtc-1384	329	3	open	open	ADJ
ijtc-1384	329	4	innovation	innovation	NOUN
ijtc-1384	329	5	:	:	PUNCT
ijtc-1384	329	6	technology	technology	NOUN
ijtc-1384	329	7	,	,	PUNCT
ijtc-1384	329	8	market	market	NOUN
ijtc-1384	329	9	,	,	PUNCT
ijtc-1384	329	10	and	and	CCONJ
ijtc-1384	329	11	complexity	complexity	NOUN
ijtc-1384	329	12	,	,	PUNCT
ijtc-1384	329	13	7(4	7(4	NUM
ijtc-1384	329	14	)	)	PUNCT
ijtc-1384	329	15	,	,	PUNCT
ijtc-1384	329	16	233	233	NUM
ijtc-1384	329	17	.	.	PUNCT
ijtc-1384	330	1	https://doi.org/10.3390/joitmc7040233	https://doi.org/10.3390/joitmc7040233	PROPN
ijtc-1384	330	2	salsabila	salsabila	PROPN
ijtc-1384	330	3	,	,	PUNCT
ijtc-1384	330	4	a.	a.	PROPN
ijtc-1384	330	5	,	,	PUNCT
ijtc-1384	330	6	&	&	CCONJ
ijtc-1384	330	7	widiatmoko	widiatmoko	PROPN
ijtc-1384	330	8	,	,	PUNCT
ijtc-1384	330	9	j.	j.	PROPN
ijtc-1384	330	10	(	(	PUNCT
ijtc-1384	330	11	2022	2022	NUM
ijtc-1384	330	12	)	)	PUNCT
ijtc-1384	330	13	.	.	PUNCT
ijtc-1384	331	1	pengaruh	pengaruh	NOUN
ijtc-1384	331	2	green	green	PROPN
ijtc-1384	331	3	accounting	accounting	PROPN
ijtc-1384	331	4	terhadap	terhadap	PROPN
ijtc-1384	331	5	nilai	nilai	PROPN
ijtc-1384	331	6	perusahaan	perusahaan	PROPN
ijtc-1384	331	7	dengan	dengan	PROPN
ijtc-1384	331	8	kinerja	kinerja	PROPN
ijtc-1384	331	9	keuangan	keuangan	PROPN
ijtc-1384	331	10	sebagai	sebagai	PROPN
ijtc-1384	331	11	variabel	variabel	PROPN
ijtc-1384	331	12	mediasi	mediasi	PROPN
ijtc-1384	331	13	pada	pada	PROPN
ijtc-1384	331	14	perusahaan	perusahaan	PROPN
ijtc-1384	332	1	manufaktur	manufaktur	PROPN
ijtc-1384	332	2	yang	yang	PROPN
ijtc-1384	332	3	terdaftar	terdaftar	PROPN
ijtc-1384	332	4	di	di	PROPN
ijtc-1384	332	5	bei	bei	VERB
ijtc-1384	332	6	tahun	tahun	PROPN
ijtc-1384	332	7	2018	2018	NUM
ijtc-1384	332	8	-	-	SYM
ijtc-1384	332	9	2021	2021	NUM
ijtc-1384	332	10	.	.	PUNCT
ijtc-1384	333	1	jurnal	jurnal	ADJ
ijtc-1384	333	2	mirai	mirai	PROPN
ijtc-1384	333	3	manajemen	manajemen	PROPN
ijtc-1384	333	4	,	,	PUNCT
ijtc-1384	333	5	7(1	7(1	NUM
ijtc-1384	333	6	)	)	PUNCT
ijtc-1384	333	7	,	,	PUNCT
ijtc-1384	333	8	410–424	410–424	NUM
ijtc-1384	333	9	.	.	PUNCT
ijtc-1384	334	1	saputra	saputra	PROPN
ijtc-1384	334	2	,	,	PUNCT
ijtc-1384	334	3	y.	y.	PROPN
ijtc-1384	334	4	t.	t.	PROPN
ijtc-1384	334	5	,	,	PUNCT
ijtc-1384	334	6	&	&	CCONJ
ijtc-1384	334	7	kubertein	kubertein	PROPN
ijtc-1384	334	8	,	,	PUNCT
ijtc-1384	334	9	a.	a.	NOUN
ijtc-1384	334	10	(	(	PUNCT
ijtc-1384	334	11	2023	2023	NUM
ijtc-1384	334	12	)	)	PUNCT
ijtc-1384	334	13	.	.	PUNCT
ijtc-1384	335	1	pengaruh	pengaruh	NOUN
ijtc-1384	335	2	kualitas	kualita	NOUN
ijtc-1384	335	3	audit	audit	PROPN
ijtc-1384	335	4	terhadap	terhadap	PROPN
ijtc-1384	335	5	kinerja	kinerja	PROPN
ijtc-1384	335	6	perusahaan	perusahaan	PROPN
ijtc-1384	335	7	dengan	dengan	PROPN
ijtc-1384	335	8	kepemilikan	kepemilikan	PROPN
ijtc-1384	335	9	institusional	institusional	PROPN
ijtc-1384	335	10	sebagai	sebagai	PROPN
ijtc-1384	335	11	variabel	variabel	PROPN
ijtc-1384	335	12	moderating	moderating	NOUN
ijtc-1384	335	13	.	.	PUNCT
ijtc-1384	336	1	balance	balance	NOUN
ijtc-1384	336	2	:	:	PUNCT
ijtc-1384	336	3	media	media	PROPN
ijtc-1384	336	4	informasi	informasi	PROPN
ijtc-1384	336	5	akuntansi	akuntansi	PROPN
ijtc-1384	336	6	dan	dan	PROPN
ijtc-1384	336	7	keuangan	keuangan	PROPN
ijtc-1384	336	8	,	,	PUNCT
ijtc-1384	336	9	15(1	15(1	NUM
ijtc-1384	336	10	)	)	PUNCT
ijtc-1384	336	11	,	,	PUNCT
ijtc-1384	336	12	47–54	47–54	NUM
ijtc-1384	336	13	.	.	PUNCT
ijtc-1384	336	14	https://doi.org/10.52300/blnc.v15i1.8610	https://doi.org/10.52300/blnc.v15i1.8610	PUNCT
ijtc-1384	337	1	sattar	sattar	PROPN
ijtc-1384	337	2	,	,	PUNCT
ijtc-1384	337	3	u.	u.	PROPN
ijtc-1384	337	4	,	,	PUNCT
ijtc-1384	337	5	javeed	javeed	NOUN
ijtc-1384	337	6	,	,	PUNCT
ijtc-1384	337	7	s.	s.	PROPN
ijtc-1384	337	8	a.	a.	PROPN
ijtc-1384	337	9	,	,	PUNCT
ijtc-1384	337	10	&	&	CCONJ
ijtc-1384	337	11	latief	latief	PROPN
ijtc-1384	337	12	,	,	PUNCT
ijtc-1384	337	13	r.	r.	PROPN
ijtc-1384	337	14	(	(	PUNCT
ijtc-1384	337	15	2020	2020	NUM
ijtc-1384	337	16	)	)	PUNCT
ijtc-1384	337	17	.	.	PUNCT
ijtc-1384	338	1	how	how	SCONJ
ijtc-1384	338	2	audit	audit	NOUN
ijtc-1384	338	3	quality	quality	NOUN
ijtc-1384	338	4	affects	affect	VERB
ijtc-1384	338	5	the	the	DET
ijtc-1384	338	6	firm	firm	ADJ
ijtc-1384	338	7	performance	performance	NOUN
ijtc-1384	338	8	with	with	ADP
ijtc-1384	338	9	the	the	DET
ijtc-1384	338	10	moderating	moderate	VERB
ijtc-1384	338	11	role	role	NOUN
ijtc-1384	338	12	of	of	ADP
ijtc-1384	338	13	the	the	DET
ijtc-1384	338	14	product	product	NOUN
ijtc-1384	338	15	market	market	NOUN
ijtc-1384	338	16	competition	competition	NOUN
ijtc-1384	338	17	:	:	PUNCT
ijtc-1384	338	18	empirical	empirical	ADJ
ijtc-1384	338	19	evidence	evidence	NOUN
ijtc-1384	338	20	from	from	ADP
ijtc-1384	338	21	pakistani	pakistani	ADJ
ijtc-1384	338	22	manufacturing	manufacturing	NOUN
ijtc-1384	338	23	firms	firm	NOUN
ijtc-1384	338	24	.	.	PUNCT
ijtc-1384	339	1	sustainability	sustainability	NOUN
ijtc-1384	339	2	(	(	PUNCT
ijtc-1384	339	3	switzerland	switzerland	PROPN
ijtc-1384	339	4	)	)	PUNCT
ijtc-1384	339	5	,	,	PUNCT
ijtc-1384	339	6	12(10	12(10	NUM
ijtc-1384	339	7	)	)	PUNCT
ijtc-1384	339	8	.	.	PUNCT
ijtc-1384	340	1	https://doi.org/10.3390/su12104153	https://doi.org/10.3390/su12104153	NOUN
ijtc-1384	340	2	shashanka	shashanka	NOUN
ijtc-1384	340	3	,	,	PUNCT
ijtc-1384	340	4	g.	g.	PROPN
ijtc-1384	340	5	h.	h.	PROPN
ijtc-1384	340	6	.	.	PUNCT
ijtc-1384	341	1	(	(	PUNCT
ijtc-1384	341	2	2023	2023	NUM
ijtc-1384	341	3	)	)	PUNCT
ijtc-1384	341	4	.	.	PUNCT
ijtc-1384	342	1	emerging	emerge	VERB
ijtc-1384	342	2	trend	trend	NOUN
ijtc-1384	342	3	in	in	ADP
ijtc-1384	342	4	financial	financial	ADJ
ijtc-1384	342	5	accounting	accounting	NOUN
ijtc-1384	342	6	-green	-green	PROPN
ijtc-1384	342	7	accounting	account	VERB
ijtc-1384	342	8	in	in	ADP
ijtc-1384	342	9	sri	sri	PROPN
ijtc-1384	342	10	lanka	lanka	PROPN
ijtc-1384	342	11	.	.	PUNCT
ijtc-1384	343	1	ipac	ipac	PROPN
ijtc-1384	343	2	school	school	PROPN
ijtc-1384	343	3	of	of	ADP
ijtc-1384	343	4	business	business	NOUN
ijtc-1384	343	5	management	management	NOUN
ijtc-1384	343	6	.	.	PUNCT
ijtc-1384	344	1	https://www.researchgate.net/profile/hv-shashanka-gunasinghe	https://www.researchgate.net/profile/hv-shashanka-gunasinghe	PROPN
ijtc-1384	344	2	shofwatun	shofwatun	PROPN
ijtc-1384	344	3	,	,	PUNCT
ijtc-1384	344	4	h.	h.	PROPN
ijtc-1384	344	5	,	,	PUNCT
ijtc-1384	344	6	kosasih	kosasih	PROPN
ijtc-1384	344	7	,	,	PUNCT
ijtc-1384	344	8	k.	k.	PROPN
ijtc-1384	344	9	,	,	PUNCT
ijtc-1384	344	10	&	&	CCONJ
ijtc-1384	344	11	megawati	megawati	PROPN
ijtc-1384	344	12	,	,	PUNCT
ijtc-1384	344	13	l.	l.	PROPN
ijtc-1384	344	14	(	(	PUNCT
ijtc-1384	344	15	2021	2021	NUM
ijtc-1384	344	16	)	)	PUNCT
ijtc-1384	344	17	.	.	PUNCT
ijtc-1384	345	1	analisis	analisis	ADJ
ijtc-1384	345	2	kinerja	kinerja	PROPN
ijtc-1384	345	3	keuangan	keuangan	PROPN
ijtc-1384	345	4	berdasarkan	berdasarkan	PROPN
ijtc-1384	345	5	rasio	rasio	PROPN
ijtc-1384	345	6	likuiditas	likuidita	NOUN
ijtc-1384	345	7	danrasio	danrasio	PROPN
ijtc-1384	345	8	profitabilitas	profitabilitas	PROPN
ijtc-1384	345	9	pada	pada	PROPN
ijtc-1384	345	10	pt	pt	PROPN
ijtc-1384	345	11	pos	pos	PROPN
ijtc-1384	345	12	indonesia	indonesia	PROPN
ijtc-1384	345	13	(	(	PUNCT
ijtc-1384	345	14	persero	persero	PROPN
ijtc-1384	345	15	)	)	PUNCT
ijtc-1384	345	16	.	.	PUNCT
ijtc-1384	346	1	krisna	krisna	PROPN
ijtc-1384	346	2	:	:	PUNCT
ijtc-1384	346	3	kumpulan	kumpulan	PROPN
ijtc-1384	346	4	riset	riset	PROPN
ijtc-1384	346	5	akuntansi	akuntansi	PROPN
ijtc-1384	346	6	,	,	PUNCT
ijtc-1384	346	7	13(1	13(1	NUM
ijtc-1384	346	8	)	)	PUNCT
ijtc-1384	346	9	,	,	PUNCT
ijtc-1384	346	10	59–74	59–74	NUM
ijtc-1384	346	11	.	.	PUNCT
ijtc-1384	347	1	https://doi.org/10.22225/kr.13.1.2021.59-74	https://doi.org/10.22225/kr.13.1.2021.59-74	PROPN
ijtc-1384	347	2	sinaga	sinaga	NOUN
ijtc-1384	347	3	,	,	PUNCT
ijtc-1384	347	4	j.	j.	PROPN
ijtc-1384	347	5	t.	t.	PROPN
ijtc-1384	347	6	g.	g.	PROPN
ijtc-1384	347	7	,	,	PUNCT
ijtc-1384	347	8	&	&	CCONJ
ijtc-1384	347	9	siagian	siagian	PROPN
ijtc-1384	347	10	,	,	PUNCT
ijtc-1384	347	11	v.	v.	PROPN
ijtc-1384	347	12	(	(	PUNCT
ijtc-1384	347	13	2024	2024	NUM
ijtc-1384	347	14	)	)	PUNCT
ijtc-1384	347	15	.	.	PUNCT
ijtc-1384	348	1	green	green	ADJ
ijtc-1384	348	2	accounting	accounting	PROPN
ijtc-1384	348	3	and	and	CCONJ
ijtc-1384	348	4	auditor	auditor	NOUN
ijtc-1384	348	5	's	's	PART
ijtc-1384	348	6	opinion	opinion	NOUN
ijtc-1384	348	7	on	on	ADP
ijtc-1384	348	8	firm	firm	ADJ
ijtc-1384	348	9	performance	performance	NOUN
ijtc-1384	348	10	(	(	PUNCT
ijtc-1384	348	11	study	study	NOUN
ijtc-1384	348	12	from	from	ADP
ijtc-1384	348	13	consumer	consumer	NOUN
ijtc-1384	348	14	non	non	ADJ
ijtc-1384	348	15	cyclical	cyclical	ADJ
ijtc-1384	348	16	in	in	ADP
ijtc-1384	348	17	indonesia	indonesia	PROPN
ijtc-1384	348	18	)	)	PUNCT
ijtc-1384	348	19	.	.	PUNCT
ijtc-1384	349	1	revista	revista	PROPN
ijtc-1384	349	2	de	de	PROPN
ijtc-1384	349	3	gestão	gestão	PROPN
ijtc-1384	349	4	social	social	PROPN
ijtc-1384	349	5	e	e	PROPN
ijtc-1384	349	6	ambiental	ambiental	NOUN
ijtc-1384	349	7	,	,	PUNCT
ijtc-1384	349	8	18(3	18(3	NUM
ijtc-1384	349	9	)	)	PUNCT
ijtc-1384	349	10	,	,	PUNCT
ijtc-1384	349	11	e05699	e05699	NOUN
ijtc-1384	349	12	-	-	PUNCT
ijtc-1384	349	13	e05699	e05699	NOUN
ijtc-1384	349	14	.	.	PUNCT
ijtc-1384	350	1	sinambela	sinambela	PROPN
ijtc-1384	350	2	,	,	PUNCT
ijtc-1384	350	3	e.	e.	PROPN
ijtc-1384	350	4	a.	a.	PROPN
ijtc-1384	350	5	,	,	PUNCT
ijtc-1384	350	6	rachmawati	rachmawati	PROPN
ijtc-1384	350	7	,	,	PUNCT
ijtc-1384	350	8	e.	e.	PROPN
ijtc-1384	350	9	,	,	PUNCT
ijtc-1384	350	10	febriyanti	febriyanti	PROPN
ijtc-1384	350	11	,	,	PUNCT
ijtc-1384	350	12	e.	e.	PROPN
ijtc-1384	350	13	a.	a.	PROPN
ijtc-1384	350	14	,	,	PUNCT
ijtc-1384	350	15	&	&	CCONJ
ijtc-1384	350	16	joenarni	joenarni	PROPN
ijtc-1384	350	17	,	,	PUNCT
ijtc-1384	350	18	e.	e.	PROPN
ijtc-1384	350	19	(	(	PUNCT
ijtc-1384	350	20	2021	2021	NUM
ijtc-1384	350	21	)	)	PUNCT
ijtc-1384	350	22	.	.	PUNCT
ijtc-1384	351	1	pengaruh	pengaruh	NOUN
ijtc-1384	351	2	struktur	struktur	PROPN
ijtc-1384	351	3	kepemilikan	kepemilikan	PROPN
ijtc-1384	351	4	dan	dan	PROPN
ijtc-1384	351	5	kualitas	kualitas	PROPN
ijtc-1384	351	6	audit	audit	PROPN
ijtc-1384	351	7	terhadap	terhadap	PROPN
ijtc-1384	351	8	kinerja	kinerja	PROPN
ijtc-1384	351	9	perusahaan	perusahaan	PROPN
ijtc-1384	351	10	.	.	PROPN
ijtc-1384	352	1	journal	journal	PROPN
ijtc-1384	352	2	of	of	ADP
ijtc-1384	352	3	trends	trend	NOUN
ijtc-1384	352	4	economics	economic	NOUN
ijtc-1384	352	5	and	and	CCONJ
ijtc-1384	352	6	accounting	accounting	NOUN
ijtc-1384	352	7	research	research	NOUN
ijtc-1384	352	8	,	,	PUNCT
ijtc-1384	352	9	1(4	1(4	NUM
ijtc-1384	352	10	)	)	PUNCT
ijtc-1384	352	11	,	,	PUNCT
ijtc-1384	352	12	123–128	123–128	NUM
ijtc-1384	352	13	.	.	PUNCT
ijtc-1384	352	14	suhaidi	suhaidi	NOUN
ijtc-1384	352	15	,	,	PUNCT
ijtc-1384	352	16	alhayyan	alhayyan	ADJ
ijtc-1384	352	17	,	,	PUNCT
ijtc-1384	352	18	r.	r.	PROPN
ijtc-1384	352	19	,	,	PUNCT
ijtc-1384	352	20	&	&	CCONJ
ijtc-1384	352	21	leviza	leviza	PROPN
ijtc-1384	352	22	,	,	PUNCT
ijtc-1384	352	23	j.	j.	PROPN
ijtc-1384	352	24	(	(	PUNCT
ijtc-1384	352	25	2024	2024	NUM
ijtc-1384	352	26	)	)	PUNCT
ijtc-1384	352	27	.	.	PUNCT
ijtc-1384	353	1	pemahaman	pemahaman	PROPN
ijtc-1384	353	2	hukum	hukum	PROPN
ijtc-1384	353	3	tentang	tentang	PROPN
ijtc-1384	353	4	model	model	PROPN
ijtc-1384	353	5	ganti	ganti	PROPN
ijtc-1384	353	6	rugi	rugi	PROPN
ijtc-1384	353	7	dalam	dalam	PROPN
ijtc-1384	353	8	.	.	PROPN
ijtc-1384	353	9	communnity	communnity	PROPN
ijtc-1384	353	10	development	development	PROPN
ijtc-1384	353	11	journal	journal	PROPN
ijtc-1384	353	12	,	,	PUNCT
ijtc-1384	353	13	5(1	5(1	NUM
ijtc-1384	353	14	)	)	PUNCT
ijtc-1384	353	15	,	,	PUNCT
ijtc-1384	353	16	1398–1403	1398–1403	NUM
ijtc-1384	353	17	.	.	PUNCT
ijtc-1384	354	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1384	354	2	boosting	boost	VERB
ijtc-1384	354	3	corporate	corporate	ADJ
ijtc-1384	354	4	performance	performance	NOUN
ijtc-1384	354	5	:	:	PUNCT
ijtc-1384	354	6	green	green	ADJ
ijtc-1384	354	7	accounting	accounting	NOUN
ijtc-1384	354	8	and	and	CCONJ
ijtc-1384	354	9	audit	audit	NOUN
ijtc-1384	354	10	quality	quality	NOUN
ijtc-1384	354	11	synergy	synergy	NOUN
ijtc-1384	354	12	tampubolon	tampubolon	NOUN
ijtc-1384	354	13	,	,	PUNCT
ijtc-1384	354	14	siagian	siagian	ADJ
ijtc-1384	354	15	,	,	PUNCT
ijtc-1384	354	16	and	and	CCONJ
ijtc-1384	354	17	rinendy	rinendy	ADJ
ijtc-1384	354	18	725	725	NUM
ijtc-1384	354	19	|	|	NOUN
ijtc-1384	354	20	ilomata	ilomata	PROPN
ijtc-1384	354	21	international	international	ADJ
ijtc-1384	354	22	journal	journal	NOUN
ijtc-1384	354	23	of	of	ADP
ijtc-1384	354	24	tax	tax	PROPN
ijtc-1384	354	25	&	&	CCONJ
ijtc-1384	354	26	accounting	account	VERB
ijtc-1384	354	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1384	354	28	ugwu	ugwu	ADJ
ijtc-1384	354	29	,	,	PUNCT
ijtc-1384	354	30	c.	c.	PROPN
ijtc-1384	354	31	c.	c.	PROPN
ijtc-1384	354	32	,	,	PUNCT
ijtc-1384	354	33	aikpitanyi	aikpitanyi	PROPN
ijtc-1384	354	34	,	,	PUNCT
ijtc-1384	354	35	l.	l.	PROPN
ijtc-1384	354	36	n.	n.	PROPN
ijtc-1384	354	37	,	,	PUNCT
ijtc-1384	354	38	&	&	CCONJ
ijtc-1384	354	39	idemudia	idemudia	PROPN
ijtc-1384	354	40	,	,	PUNCT
ijtc-1384	354	41	s.	s.	PROPN
ijtc-1384	354	42	(	(	PUNCT
ijtc-1384	354	43	2020	2020	NUM
ijtc-1384	354	44	)	)	PUNCT
ijtc-1384	354	45	.	.	PUNCT
ijtc-1384	355	1	the	the	DET
ijtc-1384	355	2	effect	effect	NOUN
ijtc-1384	355	3	of	of	ADP
ijtc-1384	355	4	audit	audit	NOUN
ijtc-1384	355	5	quality	quality	NOUN
ijtc-1384	355	6	on	on	ADP
ijtc-1384	355	7	financial	financial	ADJ
ijtc-1384	355	8	performance	performance	NOUN
ijtc-1384	355	9	of	of	ADP
ijtc-1384	355	10	deposit	deposit	NOUN
ijtc-1384	355	11	money	money	NOUN
ijtc-1384	355	12	banks	bank	NOUN
ijtc-1384	355	13	(	(	PUNCT
ijtc-1384	355	14	evidence	evidence	NOUN
ijtc-1384	355	15	from	from	ADP
ijtc-1384	355	16	nigeria	nigeria	PROPN
ijtc-1384	355	17	)	)	PUNCT
ijtc-1384	355	18	.	.	PUNCT
ijtc-1384	356	1	journal	journal	PROPN
ijtc-1384	356	2	of	of	ADP
ijtc-1384	356	3	economics	economic	NOUN
ijtc-1384	356	4	and	and	CCONJ
ijtc-1384	356	5	business	business	NOUN
ijtc-1384	356	6	,	,	PUNCT
ijtc-1384	356	7	3(1	3(1	NUM
ijtc-1384	356	8	)	)	PUNCT
ijtc-1384	356	9	.	.	PUNCT
ijtc-1384	357	1	https://doi.org/10.31014/aior.1992.03.01.196	https://doi.org/10.31014/aior.1992.03.01.196	ADJ
ijtc-1384	357	2	yehezkiel	yehezkiel	PROPN
ijtc-1384	357	3	,	,	PUNCT
ijtc-1384	357	4	r.	r.	PROPN
ijtc-1384	357	5	y.	y.	PROPN
ijtc-1384	357	6	,	,	PUNCT
ijtc-1384	357	7	dwi	dwi	PROPN
ijtc-1384	357	8	astuti	astuti	PROPN
ijtc-1384	357	9	,	,	PUNCT
ijtc-1384	357	10	c.	c.	PROPN
ijtc-1384	357	11	,	,	PUNCT
ijtc-1384	357	12	&	&	CCONJ
ijtc-1384	357	13	noor	noor	PROPN
ijtc-1384	357	14	,	,	PUNCT
ijtc-1384	357	15	i.	i.	PROPN
ijtc-1384	357	16	n.	n.	PROPN
ijtc-1384	357	17	(	(	PUNCT
ijtc-1384	357	18	2023	2023	NUM
ijtc-1384	357	19	)	)	PUNCT
ijtc-1384	357	20	.	.	PUNCT
ijtc-1384	358	1	gri	gri	PROPN
ijtc-1384	358	2	standards	standard	NOUN
ijtc-1384	358	3	-	-	PUNCT
ijtc-1384	358	4	based	base	VERB
ijtc-1384	358	5	sustainability	sustainability	NOUN
ijtc-1384	358	6	reporting	report	VERB
ijtc-1384	358	7	disclosure	disclosure	NOUN
ijtc-1384	358	8	practices	practice	NOUN
ijtc-1384	358	9	across	across	ADP
ijtc-1384	358	10	countries	country	NOUN
ijtc-1384	358	11	.	.	PUNCT
ijtc-1384	359	1	media	medium	NOUN
ijtc-1384	359	2	riset	riset	PROPN
ijtc-1384	359	3	akuntansi	akuntansi	PROPN
ijtc-1384	359	4	,	,	PUNCT
ijtc-1384	359	5	auditing	auditing	NOUN
ijtc-1384	359	6	&	&	CCONJ
ijtc-1384	359	7	informasi	informasi	PROPN
ijtc-1384	359	8	,	,	PUNCT
ijtc-1384	359	9	23(2	23(2	NUM
ijtc-1384	359	10	)	)	PUNCT
ijtc-1384	359	11	,	,	PUNCT
ijtc-1384	359	12	241–256	241–256	NUM
ijtc-1384	359	13	.	.	PUNCT
ijtc-1384	359	14	https://doi.org/10.25105/mraai.v23i2.17959	https://doi.org/10.25105/mraai.v23i2.17959	NOUN
ijtc-1384	359	15	zalata	zalata	NOUN
ijtc-1384	359	16	,	,	PUNCT
ijtc-1384	359	17	a.	a.	NOUN
ijtc-1384	359	18	m.	m.	NOUN
ijtc-1384	359	19	,	,	PUNCT
ijtc-1384	359	20	elzahar	elzahar	PROPN
ijtc-1384	359	21	,	,	PUNCT
ijtc-1384	359	22	h.	h.	PROPN
ijtc-1384	359	23	,	,	PUNCT
ijtc-1384	359	24	&	&	CCONJ
ijtc-1384	359	25	mclaughlin	mclaughlin	PROPN
ijtc-1384	359	26	,	,	PUNCT
ijtc-1384	359	27	c.	c.	PROPN
ijtc-1384	359	28	(	(	PUNCT
ijtc-1384	359	29	2020	2020	NUM
ijtc-1384	359	30	)	)	PUNCT
ijtc-1384	359	31	.	.	PUNCT
ijtc-1384	360	1	external	external	ADJ
ijtc-1384	360	2	audit	audit	NOUN
ijtc-1384	360	3	quality	quality	NOUN
ijtc-1384	360	4	and	and	CCONJ
ijtc-1384	360	5	firms	firm	NOUN
ijtc-1384	360	6	’	’	PART
ijtc-1384	360	7	credit	credit	NOUN
ijtc-1384	360	8	score	score	NOUN
ijtc-1384	360	9	.	.	PUNCT
ijtc-1384	361	1	cogent	cogent	ADJ
ijtc-1384	361	2	business	business	NOUN
ijtc-1384	361	3	and	and	CCONJ
ijtc-1384	361	4	management	management	NOUN
ijtc-1384	361	5	,	,	PUNCT
ijtc-1384	361	6	7(1	7(1	NUM
ijtc-1384	361	7	)	)	PUNCT
ijtc-1384	361	8	.	.	PUNCT
ijtc-1384	362	1	https://doi.org/10.1080/23311975.2020.1724063	https://doi.org/10.1080/23311975.2020.1724063	PROPN
ijtc-1384	362	2	zhang	zhang	PROPN
ijtc-1384	362	3	,	,	PUNCT
ijtc-1384	362	4	l.	l.	PROPN
ijtc-1384	362	5	,	,	PUNCT
ijtc-1384	362	6	ma	ma	PROPN
ijtc-1384	362	7	,	,	PUNCT
ijtc-1384	362	8	y.	y.	PROPN
ijtc-1384	362	9	,	,	PUNCT
ijtc-1384	362	10	&	&	CCONJ
ijtc-1384	362	11	hu	hu	PROPN
ijtc-1384	362	12	,	,	PUNCT
ijtc-1384	362	13	y.	y.	PROPN
ijtc-1384	362	14	(	(	PUNCT
ijtc-1384	362	15	2022	2022	NUM
ijtc-1384	362	16	)	)	PUNCT
ijtc-1384	362	17	.	.	PUNCT
ijtc-1384	363	1	does	do	AUX
ijtc-1384	363	2	ceo	ceo	NOUN
ijtc-1384	363	3	duality	duality	NOUN
ijtc-1384	363	4	worsen	worsen	VERB
ijtc-1384	363	5	or	or	CCONJ
ijtc-1384	363	6	fosters	foster	VERB
ijtc-1384	363	7	audit	audit	NOUN
ijtc-1384	363	8	quality	quality	NOUN
ijtc-1384	363	9	:	:	PUNCT
ijtc-1384	363	10	evidence	evidence	NOUN
ijtc-1384	363	11	from	from	ADP
ijtc-1384	363	12	chinese	chinese	ADJ
ijtc-1384	363	13	firms	firm	NOUN
ijtc-1384	363	14	?	?	PUNCT
ijtc-1384	364	1	economic	economic	ADJ
ijtc-1384	364	2	research	research	NOUN
ijtc-1384	364	3	-	-	PUNCT
ijtc-1384	364	4	ekonomska	ekonomska	ADJ
ijtc-1384	364	5	istrazivanja	istrazivanja	NOUN
ijtc-1384	364	6	,	,	PUNCT
ijtc-1384	364	7	36(1	36(1	NUM
ijtc-1384	364	8	)	)	PUNCT
ijtc-1384	364	9	,	,	PUNCT
ijtc-1384	364	10	1–21	1–21	PROPN
ijtc-1384	364	11	.	.	PUNCT
ijtc-1384	365	1	https://doi.org/10.1080/1331677x.2022.2095521	https://doi.org/10.1080/1331677x.2022.2095521	NOUN
ijtc-1384	365	2	bakare	bakare	NOUN
ijtc-1384	365	3	,	,	PUNCT
ijtc-1384	365	4	t.	t.	PROPN
ijtc-1384	365	5	(	(	PUNCT
ijtc-1384	365	6	2023	2023	NUM
ijtc-1384	365	7	)	)	PUNCT
ijtc-1384	365	8	.	.	PUNCT
ijtc-1384	366	1	effect	effect	NOUN
ijtc-1384	366	2	of	of	ADP
ijtc-1384	366	3	the	the	DET
ijtc-1384	366	4	interaction	interaction	NOUN
ijtc-1384	366	5	between	between	ADP
ijtc-1384	366	6	audit	audit	NOUN
ijtc-1384	366	7	firm	firm	ADJ
ijtc-1384	366	8	size	size	NOUN
ijtc-1384	366	9	and	and	CCONJ
ijtc-1384	366	10	audit	audit	NOUN
ijtc-1384	366	11	quality	quality	NOUN
ijtc-1384	366	12	on	on	ADP
ijtc-1384	366	13	the	the	DET
ijtc-1384	366	14	financial	financial	ADJ
ijtc-1384	366	15	performance	performance	NOUN
ijtc-1384	366	16	of	of	ADP
ijtc-1384	366	17	listed	list	VERB
ijtc-1384	366	18	consumer	consumer	NOUN
ijtc-1384	366	19	goods	good	NOUN
ijtc-1384	366	20	companies	company	NOUN
ijtc-1384	366	21	in	in	ADP
ijtc-1384	366	22	nigeria	nigeria	PROPN
ijtc-1384	366	23	.	.	PUNCT
ijtc-1384	367	1	journal	journal	PROPN
ijtc-1384	367	2	of	of	ADP
ijtc-1384	367	3	accounting	accounting	NOUN
ijtc-1384	367	4	research	research	NOUN
ijtc-1384	367	5	,	,	PUNCT
ijtc-1384	367	6	organization	organization	NOUN
ijtc-1384	367	7	and	and	CCONJ
ijtc-1384	367	8	economics	economic	NOUN
ijtc-1384	367	9	.	.	PUNCT
ijtc-1384	368	1	https://doi.org/10.24815/jaroe.v5i3.27194	https://doi.org/10.24815/jaroe.v5i3.27194	NOUN
ijtc-1384	368	2	.	.	PUNCT
ijtc-1384	369	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN