id	sid	tid	token	lemma	pos
ijtc-1415	1	1	the	the	DET
ijtc-1415	1	2	illomata	illomata	PROPN
ijtc-1415	1	3	international	international	PROPN
ijtc-1415	1	4	journal	journal	PROPN
ijtc-1415	1	5	of	of	ADP
ijtc-1415	1	6	management	management	NOUN
ijtc-1415	1	7	ilomata	ilomata	PROPN
ijtc-1415	1	8	international	international	ADJ
ijtc-1415	1	9	journal	journal	NOUN
ijtc-1415	1	10	of	of	ADP
ijtc-1415	1	11	tax	tax	PROPN
ijtc-1415	1	12	&	&	CCONJ
ijtc-1415	1	13	accounting	account	VERB
ijtc-1415	1	14	p	p	PROPN
ijtc-1415	1	15	-	-	PUNCT
ijtc-1415	1	16	issn	issn	NOUN
ijtc-1415	1	17	:	:	PUNCT
ijtc-1415	1	18	2714	2714	NUM
ijtc-1415	1	19	-	-	SYM
ijtc-1415	1	20	9838	9838	NUM
ijtc-1415	1	21	;	;	PUNCT
ijtc-1415	1	22	e	e	X
ijtc-1415	1	23	-	-	PUNCT
ijtc-1415	1	24	issn	issn	NOUN
ijtc-1415	1	25	:	:	PUNCT
ijtc-1415	1	26	2714	2714	NUM
ijtc-1415	1	27	-	-	SYM
ijtc-1415	1	28	9846	9846	NUM
ijtc-1415	1	29	volume	volume	NOUN
ijtc-1415	1	30	5	5	NUM
ijtc-1415	1	31	,	,	PUNCT
ijtc-1415	1	32	issue	issue	NOUN
ijtc-1415	1	33	3	3	NUM
ijtc-1415	1	34	,	,	PUNCT
ijtc-1415	1	35	july	july	PROPN
ijtc-1415	1	36	2024	2024	NUM
ijtc-1415	1	37	page	page	NOUN
ijtc-1415	1	38	no	no	NOUN
ijtc-1415	1	39	.	.	PUNCT
ijtc-1415	2	1	747	747	NUM
ijtc-1415	2	2	-	-	SYM
ijtc-1415	2	3	763	763	NUM
ijtc-1415	2	4	747	747	NUM
ijtc-1415	2	5	|	|	ADV
ijtc-1415	2	6	ilomata	ilomata	PROPN
ijtc-1415	2	7	international	international	ADJ
ijtc-1415	2	8	journal	journal	NOUN
ijtc-1415	2	9	of	of	ADP
ijtc-1415	2	10	tax	tax	PROPN
ijtc-1415	2	11	&	&	CCONJ
ijtc-1415	2	12	accounting	accounting	PROPN
ijtc-1415	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	2	14	the	the	DET
ijtc-1415	2	15	effect	effect	NOUN
ijtc-1415	2	16	of	of	ADP
ijtc-1415	2	17	corporate	corporate	ADJ
ijtc-1415	2	18	governance	governance	NOUN
ijtc-1415	2	19	,	,	PUNCT
ijtc-1415	2	20	green	green	ADJ
ijtc-1415	2	21	accounting	accounting	NOUN
ijtc-1415	2	22	and	and	CCONJ
ijtc-1415	2	23	leverage	leverage	NOUN
ijtc-1415	2	24	on	on	ADP
ijtc-1415	2	25	company	company	NOUN
ijtc-1415	2	26	profitability	profitability	NOUN
ijtc-1415	2	27	on	on	ADP
ijtc-1415	2	28	pefindo	pefindo	PROPN
ijtc-1415	2	29	i	i	PROPN
ijtc-1415	2	30	-	-	PUNCT
ijtc-1415	2	31	grade	grade	NOUN
ijtc-1415	2	32	index	index	NOUN
ijtc-1415	2	33	abigail	abigail	PROPN
ijtc-1415	2	34	dwi	dwi	PROPN
ijtc-1415	2	35	pangestu	pangestu	PROPN
ijtc-1415	2	36	setiadi1	setiadi1	PROPN
ijtc-1415	2	37	,	,	PUNCT
ijtc-1415	2	38	francis	francis	PROPN
ijtc-1415	2	39	m.	m.	PROPN
ijtc-1415	2	40	hutabarat2	hutabarat2	PROPN
ijtc-1415	2	41	,	,	PUNCT
ijtc-1415	2	42	judith	judith	PROPN
ijtc-1415	2	43	t.	t.	PROPN
ijtc-1415	2	44	gallena	gallena	PROPN
ijtc-1415	2	45	sinaga3	sinaga3	PROPN
ijtc-1415	2	46	123	123	NUM
ijtc-1415	2	47	indonesian	indonesian	ADJ
ijtc-1415	2	48	adventist	adventist	PROPN
ijtc-1415	2	49	university	university	PROPN
ijtc-1415	2	50	,	,	PUNCT
ijtc-1415	2	51	indonesia	indonesia	PROPN
ijtc-1415	2	52	correspondent	correspondent	NOUN
ijtc-1415	2	53	:	:	PUNCT
ijtc-1415	2	54	2334005@unai.edu1	2334005@unai.edu1	NUM
ijtc-1415	2	55	received	receive	VERB
ijtc-1415	2	56	:	:	PUNCT
ijtc-1415	2	57	june	june	PROPN
ijtc-1415	2	58	5	5	NUM
ijtc-1415	2	59	,	,	PUNCT
ijtc-1415	2	60	2024	2024	NUM
ijtc-1415	2	61	accepted	accept	VERB
ijtc-1415	2	62	:	:	PUNCT
ijtc-1415	2	63	july	july	PROPN
ijtc-1415	2	64	17	17	NUM
ijtc-1415	2	65	,	,	PUNCT
ijtc-1415	2	66	2024	2024	NUM
ijtc-1415	2	67	published	publish	VERB
ijtc-1415	2	68	:	:	PUNCT
ijtc-1415	2	69	july	july	PROPN
ijtc-1415	2	70	31	31	NUM
ijtc-1415	2	71	,	,	PUNCT
ijtc-1415	2	72	2024	2024	NUM
ijtc-1415	2	73	citation	citation	NOUN
ijtc-1415	2	74	:	:	PUNCT
ijtc-1415	3	1	setiadi	setiadi	NOUN
ijtc-1415	3	2	,	,	PUNCT
ijtc-1415	3	3	a	a	PRON
ijtc-1415	3	4	,	,	PUNCT
ijtc-1415	3	5	d	d	NOUN
ijtc-1415	3	6	,	,	PUNCT
ijtc-1415	3	7	p.	p.	NOUN
ijtc-1415	3	8	,	,	PUNCT
ijtc-1415	3	9	hutabarat	hutabarat	PROPN
ijtc-1415	3	10	,	,	PUNCT
ijtc-1415	3	11	f	f	PROPN
ijtc-1415	3	12	,	,	PUNCT
ijtc-1415	3	13	m.	m.	NOUN
ijtc-1415	3	14	,	,	PUNCT
ijtc-1415	3	15	sinaga	sinaga	NOUN
ijtc-1415	3	16	,	,	PUNCT
ijtc-1415	3	17	j	j	PROPN
ijtc-1415	3	18	,	,	PUNCT
ijtc-1415	3	19	t	t	PROPN
ijtc-1415	3	20	,	,	PUNCT
ijtc-1415	3	21	g.	g.	PROPN
ijtc-1415	3	22	(	(	PUNCT
ijtc-1415	3	23	2024	2024	NUM
ijtc-1415	3	24	)	)	PUNCT
ijtc-1415	3	25	.	.	PUNCT
ijtc-1415	4	1	the	the	DET
ijtc-1415	4	2	effect	effect	NOUN
ijtc-1415	4	3	of	of	ADP
ijtc-1415	4	4	corporate	corporate	ADJ
ijtc-1415	4	5	governance	governance	NOUN
ijtc-1415	4	6	,	,	PUNCT
ijtc-1415	4	7	green	green	ADJ
ijtc-1415	4	8	accounting	accounting	NOUN
ijtc-1415	4	9	and	and	CCONJ
ijtc-1415	4	10	leverage	leverage	NOUN
ijtc-1415	4	11	on	on	ADP
ijtc-1415	4	12	company	company	NOUN
ijtc-1415	4	13	profitability	profitability	NOUN
ijtc-1415	4	14	on	on	ADP
ijtc-1415	4	15	pefindo	pefindo	PROPN
ijtc-1415	4	16	i	i	PROPN
ijtc-1415	4	17	-	-	PUNCT
ijtc-1415	4	18	grade	grade	NOUN
ijtc-1415	4	19	index	index	NOUN
ijtc-1415	4	20	.	.	PUNCT
ijtc-1415	5	1	ilomata	ilomata	PROPN
ijtc-1415	5	2	international	international	ADJ
ijtc-1415	5	3	journal	journal	NOUN
ijtc-1415	5	4	of	of	ADP
ijtc-1415	5	5	tax	tax	NOUN
ijtc-1415	5	6	and	and	CCONJ
ijtc-1415	5	7	accounting	accounting	NOUN
ijtc-1415	5	8	,	,	PUNCT
ijtc-1415	5	9	5(3	5(3	NUM
ijtc-1415	5	10	)	)	PUNCT
ijtc-1415	5	11	,	,	PUNCT
ijtc-1415	5	12	747	747	NUM
ijtc-1415	5	13	-	-	SYM
ijtc-1415	5	14	763	763	NUM
ijtc-1415	5	15	.	.	PUNCT
ijtc-1415	6	1	https://doi.org/10.61194/ijtc.v5i3.1415	https://doi.org/10.61194/ijtc.v5i3.1415	ADJ
ijtc-1415	6	2	abstract	abstract	NOUN
ijtc-1415	6	3	:	:	PUNCT
ijtc-1415	6	4	profitability	profitability	NOUN
ijtc-1415	6	5	plays	play	VERB
ijtc-1415	6	6	an	an	DET
ijtc-1415	6	7	important	important	ADJ
ijtc-1415	6	8	role	role	NOUN
ijtc-1415	6	9	in	in	ADP
ijtc-1415	6	10	reflecting	reflect	VERB
ijtc-1415	6	11	a	a	DET
ijtc-1415	6	12	company	company	NOUN
ijtc-1415	6	13	's	's	PART
ijtc-1415	6	14	performance	performance	NOUN
ijtc-1415	6	15	in	in	ADP
ijtc-1415	6	16	generating	generate	VERB
ijtc-1415	6	17	profits	profit	NOUN
ijtc-1415	6	18	.	.	PUNCT
ijtc-1415	7	1	therefore	therefore	ADV
ijtc-1415	7	2	,	,	PUNCT
ijtc-1415	7	3	this	this	DET
ijtc-1415	7	4	study	study	NOUN
ijtc-1415	7	5	was	be	AUX
ijtc-1415	7	6	conducted	conduct	VERB
ijtc-1415	7	7	to	to	PART
ijtc-1415	7	8	demonstrate	demonstrate	VERB
ijtc-1415	7	9	the	the	DET
ijtc-1415	7	10	effects	effect	NOUN
ijtc-1415	7	11	of	of	ADP
ijtc-1415	7	12	corporate	corporate	ADJ
ijtc-1415	7	13	governance	governance	NOUN
ijtc-1415	7	14	,	,	PUNCT
ijtc-1415	7	15	green	green	ADJ
ijtc-1415	7	16	accounting	accounting	NOUN
ijtc-1415	7	17	,	,	PUNCT
ijtc-1415	7	18	and	and	CCONJ
ijtc-1415	7	19	leverage	leverage	NOUN
ijtc-1415	7	20	on	on	ADP
ijtc-1415	7	21	company	company	NOUN
ijtc-1415	7	22	profitability	profitability	NOUN
ijtc-1415	7	23	.	.	PUNCT
ijtc-1415	8	1	this	this	DET
ijtc-1415	8	2	study	study	NOUN
ijtc-1415	8	3	utilizes	utilize	VERB
ijtc-1415	8	4	a	a	DET
ijtc-1415	8	5	quantitative	quantitative	ADJ
ijtc-1415	8	6	approach	approach	NOUN
ijtc-1415	8	7	with	with	ADP
ijtc-1415	8	8	secondary	secondary	ADJ
ijtc-1415	8	9	data	datum	NOUN
ijtc-1415	8	10	.	.	PUNCT
ijtc-1415	9	1	the	the	DET
ijtc-1415	9	2	research	research	NOUN
ijtc-1415	9	3	population	population	NOUN
ijtc-1415	9	4	comprises	comprise	VERB
ijtc-1415	9	5	companies	company	NOUN
ijtc-1415	9	6	listed	list	VERB
ijtc-1415	9	7	on	on	ADP
ijtc-1415	9	8	the	the	DET
ijtc-1415	9	9	pefindo	pefindo	NOUN
ijtc-1415	9	10	igrade	igrade	PROPN
ijtc-1415	9	11	index	index	PROPN
ijtc-1415	9	12	.	.	PUNCT
ijtc-1415	10	1	the	the	DET
ijtc-1415	10	2	sample	sample	NOUN
ijtc-1415	10	3	size	size	NOUN
ijtc-1415	10	4	is	be	AUX
ijtc-1415	10	5	30	30	NUM
ijtc-1415	10	6	companies	company	NOUN
ijtc-1415	10	7	over	over	ADP
ijtc-1415	10	8	a	a	DET
ijtc-1415	10	9	5	5	NUM
ijtc-1415	10	10	-	-	PUNCT
ijtc-1415	10	11	year	year	NOUN
ijtc-1415	10	12	period	period	NOUN
ijtc-1415	10	13	,	,	PUNCT
ijtc-1415	10	14	resulting	result	VERB
ijtc-1415	10	15	in	in	ADP
ijtc-1415	10	16	150	150	NUM
ijtc-1415	10	17	samples	sample	NOUN
ijtc-1415	10	18	.	.	PUNCT
ijtc-1415	11	1	over	over	ADP
ijtc-1415	11	2	a	a	DET
ijtc-1415	11	3	period	period	NOUN
ijtc-1415	11	4	of	of	ADP
ijtc-1415	11	5	five	five	NUM
ijtc-1415	11	6	years	year	NOUN
ijtc-1415	11	7	,	,	PUNCT
ijtc-1415	11	8	data	datum	NOUN
ijtc-1415	11	9	was	be	AUX
ijtc-1415	11	10	collected	collect	VERB
ijtc-1415	11	11	from	from	ADP
ijtc-1415	11	12	various	various	ADJ
ijtc-1415	11	13	companies	company	NOUN
ijtc-1415	11	14	,	,	PUNCT
ijtc-1415	11	15	resulting	result	VERB
ijtc-1415	11	16	in	in	ADP
ijtc-1415	11	17	a	a	DET
ijtc-1415	11	18	total	total	NOUN
ijtc-1415	11	19	of	of	ADP
ijtc-1415	11	20	150	150	NUM
ijtc-1415	11	21	samples	sample	NOUN
ijtc-1415	11	22	.	.	PUNCT
ijtc-1415	12	1	a	a	DET
ijtc-1415	12	2	regression	regression	NOUN
ijtc-1415	12	3	analysis	analysis	NOUN
ijtc-1415	12	4	was	be	AUX
ijtc-1415	12	5	conducted	conduct	VERB
ijtc-1415	12	6	,	,	PUNCT
ijtc-1415	12	7	and	and	CCONJ
ijtc-1415	12	8	the	the	DET
ijtc-1415	12	9	findings	finding	NOUN
ijtc-1415	12	10	from	from	ADP
ijtc-1415	12	11	this	this	DET
ijtc-1415	12	12	test	test	NOUN
ijtc-1415	12	13	indicate	indicate	VERB
ijtc-1415	12	14	that	that	DET
ijtc-1415	12	15	corporate	corporate	ADJ
ijtc-1415	12	16	governance	governance	NOUN
ijtc-1415	12	17	and	and	CCONJ
ijtc-1415	12	18	green	green	ADJ
ijtc-1415	12	19	accounting	accounting	NOUN
ijtc-1415	12	20	do	do	AUX
ijtc-1415	12	21	not	not	PART
ijtc-1415	12	22	have	have	VERB
ijtc-1415	12	23	impact	impact	NOUN
ijtc-1415	12	24	on	on	ADP
ijtc-1415	12	25	company	company	NOUN
ijtc-1415	12	26	profitability	profitability	NOUN
ijtc-1415	12	27	,	,	PUNCT
ijtc-1415	12	28	whereas	whereas	SCONJ
ijtc-1415	12	29	the	the	DET
ijtc-1415	12	30	leverage	leverage	NOUN
ijtc-1415	12	31	ratio	ratio	NOUN
ijtc-1415	12	32	has	have	VERB
ijtc-1415	12	33	a	a	DET
ijtc-1415	12	34	negative	negative	ADJ
ijtc-1415	12	35	and	and	CCONJ
ijtc-1415	12	36	significant	significant	ADJ
ijtc-1415	12	37	effect	effect	NOUN
ijtc-1415	12	38	on	on	ADP
ijtc-1415	12	39	company	company	NOUN
ijtc-1415	12	40	profitability	profitability	NOUN
ijtc-1415	12	41	.	.	PUNCT
ijtc-1415	13	1	keywords	keyword	NOUN
ijtc-1415	13	2	:	:	PUNCT
ijtc-1415	13	3	corporate	corporate	ADJ
ijtc-1415	13	4	governance	governance	NOUN
ijtc-1415	13	5	,	,	PUNCT
ijtc-1415	13	6	green	green	ADJ
ijtc-1415	13	7	accounting	accounting	NOUN
ijtc-1415	13	8	,	,	PUNCT
ijtc-1415	13	9	leverage	leverage	NOUN
ijtc-1415	13	10	,	,	PUNCT
ijtc-1415	13	11	profitability	profitability	NOUN
ijtc-1415	13	12	this	this	PRON
ijtc-1415	13	13	is	be	AUX
ijtc-1415	13	14	an	an	DET
ijtc-1415	13	15	open	open	ADJ
ijtc-1415	13	16	access	access	NOUN
ijtc-1415	13	17	article	article	NOUN
ijtc-1415	13	18	under	under	ADP
ijtc-1415	13	19	the	the	DET
ijtc-1415	13	20	cc	cc	NOUN
ijtc-1415	13	21	-	-	PUNCT
ijtc-1415	13	22	by	by	ADP
ijtc-1415	13	23	4.0	4.0	NUM
ijtc-1415	13	24	license	license	NOUN
ijtc-1415	13	25	.	.	PUNCT
ijtc-1415	14	1	introduction	introduction	NOUN
ijtc-1415	14	2	for	for	ADP
ijtc-1415	14	3	companies	company	NOUN
ijtc-1415	14	4	conducting	conduct	VERB
ijtc-1415	14	5	their	their	PRON
ijtc-1415	14	6	operations	operation	NOUN
ijtc-1415	14	7	,	,	PUNCT
ijtc-1415	14	8	achieving	achieve	VERB
ijtc-1415	14	9	targets	target	NOUN
ijtc-1415	14	10	and	and	CCONJ
ijtc-1415	14	11	maximizing	maximize	VERB
ijtc-1415	14	12	profits	profit	NOUN
ijtc-1415	14	13	are	be	AUX
ijtc-1415	14	14	key	key	ADJ
ijtc-1415	14	15	objectives	objective	NOUN
ijtc-1415	14	16	.	.	PUNCT
ijtc-1415	15	1	especially	especially	ADV
ijtc-1415	15	2	after	after	ADP
ijtc-1415	15	3	the	the	DET
ijtc-1415	15	4	covid-19	covid-19	PROPN
ijtc-1415	15	5	pandemic	pandemic	NOUN
ijtc-1415	15	6	,	,	PUNCT
ijtc-1415	15	7	many	many	ADJ
ijtc-1415	15	8	companies	company	NOUN
ijtc-1415	15	9	are	be	AUX
ijtc-1415	15	10	striving	strive	VERB
ijtc-1415	15	11	to	to	PART
ijtc-1415	15	12	recover	recover	VERB
ijtc-1415	15	13	from	from	ADP
ijtc-1415	15	14	difficult	difficult	ADJ
ijtc-1415	15	15	times	time	NOUN
ijtc-1415	15	16	,	,	PUNCT
ijtc-1415	15	17	stabilize	stabilize	VERB
ijtc-1415	15	18	their	their	PRON
ijtc-1415	15	19	operations	operation	NOUN
ijtc-1415	15	20	,	,	PUNCT
ijtc-1415	15	21	and	and	CCONJ
ijtc-1415	15	22	compete	compete	VERB
ijtc-1415	15	23	effectively	effectively	ADV
ijtc-1415	15	24	in	in	ADP
ijtc-1415	15	25	the	the	DET
ijtc-1415	15	26	market	market	NOUN
ijtc-1415	15	27	(	(	PUNCT
ijtc-1415	15	28	nur	nur	VERB
ijtc-1415	15	29	ilham	ilham	PROPN
ijtc-1415	15	30	et	et	PROPN
ijtc-1415	15	31	al	al	PROPN
ijtc-1415	15	32	.	.	PROPN
ijtc-1415	15	33	,	,	PUNCT
ijtc-1415	15	34	2022a	2022a	NUM
ijtc-1415	15	35	)	)	PUNCT
ijtc-1415	15	36	.	.	PUNCT
ijtc-1415	16	1	cnbc	cnbc	PROPN
ijtc-1415	16	2	indonesia	indonesia	PROPN
ijtc-1415	16	3	reported	report	VERB
ijtc-1415	16	4	on	on	ADP
ijtc-1415	16	5	december	december	PROPN
ijtc-1415	16	6	28	28	NUM
ijtc-1415	16	7	,	,	PUNCT
ijtc-1415	16	8	2023	2023	NUM
ijtc-1415	16	9	,	,	PUNCT
ijtc-1415	16	10	that	that	SCONJ
ijtc-1415	16	11	seven	seven	NUM
ijtc-1415	16	12	well	well	ADV
ijtc-1415	16	13	-	-	PUNCT
ijtc-1415	16	14	known	know	VERB
ijtc-1415	16	15	companies	company	NOUN
ijtc-1415	16	16	—	—	PUNCT
ijtc-1415	16	17	rite	rite	ADJ
ijtc-1415	16	18	aid	aid	NOUN
ijtc-1415	16	19	,	,	PUNCT
ijtc-1415	16	20	bed	bed	NOUN
ijtc-1415	16	21	bath	bath	NOUN
ijtc-1415	16	22	&	&	CCONJ
ijtc-1415	16	23	beyond	beyond	ADP
ijtc-1415	16	24	,	,	PUNCT
ijtc-1415	16	25	wework	wework	NOUN
ijtc-1415	16	26	,	,	PUNCT
ijtc-1415	16	27	tuesday	tuesday	PROPN
ijtc-1415	16	28	morning	morning	NOUN
ijtc-1415	16	29	,	,	PUNCT
ijtc-1415	16	30	party	party	NOUN
ijtc-1415	16	31	city	city	NOUN
ijtc-1415	16	32	,	,	PUNCT
ijtc-1415	16	33	smile	smile	VERB
ijtc-1415	16	34	direct	direct	ADJ
ijtc-1415	16	35	club	club	NOUN
ijtc-1415	16	36	,	,	PUNCT
ijtc-1415	16	37	and	and	CCONJ
ijtc-1415	16	38	lordstown	lordstown	ADJ
ijtc-1415	16	39	motors	motor	NOUN
ijtc-1415	16	40	—	—	PUNCT
ijtc-1415	16	41	declared	declare	VERB
ijtc-1415	16	42	bankruptcy	bankruptcy	NOUN
ijtc-1415	16	43	in	in	ADP
ijtc-1415	16	44	2023	2023	NUM
ijtc-1415	16	45	due	due	ADP
ijtc-1415	16	46	to	to	ADP
ijtc-1415	16	47	continuous	continuous	ADJ
ijtc-1415	16	48	losses	loss	NOUN
ijtc-1415	16	49	,	,	PUNCT
ijtc-1415	16	50	leading	lead	VERB
ijtc-1415	16	51	to	to	ADP
ijtc-1415	16	52	significant	significant	ADJ
ijtc-1415	16	53	branch	branch	NOUN
ijtc-1415	16	54	and	and	CCONJ
ijtc-1415	16	55	store	store	NOUN
ijtc-1415	16	56	closures	closure	NOUN
ijtc-1415	16	57	and	and	CCONJ
ijtc-1415	16	58	eventual	eventual	ADJ
ijtc-1415	16	59	insolvency	insolvency	NOUN
ijtc-1415	16	60	.	.	PUNCT
ijtc-1415	17	1	to	to	PART
ijtc-1415	17	2	avoid	avoid	VERB
ijtc-1415	17	3	ongoing	ongoing	ADJ
ijtc-1415	17	4	losses	loss	NOUN
ijtc-1415	17	5	and	and	CCONJ
ijtc-1415	17	6	prevent	prevent	VERB
ijtc-1415	17	7	potential	potential	ADJ
ijtc-1415	17	8	bankruptcy	bankruptcy	NOUN
ijtc-1415	17	9	,	,	PUNCT
ijtc-1415	17	10	companies	company	NOUN
ijtc-1415	17	11	must	must	AUX
ijtc-1415	17	12	improve	improve	VERB
ijtc-1415	17	13	their	their	PRON
ijtc-1415	17	14	performance	performance	NOUN
ijtc-1415	17	15	to	to	PART
ijtc-1415	17	16	ensure	ensure	VERB
ijtc-1415	17	17	sustainability	sustainability	NOUN
ijtc-1415	17	18	and	and	CCONJ
ijtc-1415	17	19	achieve	achieve	VERB
ijtc-1415	17	20	their	their	PRON
ijtc-1415	17	21	goals	goal	NOUN
ijtc-1415	17	22	.	.	PUNCT
ijtc-1415	18	1	by	by	ADP
ijtc-1415	18	2	enhancing	enhance	VERB
ijtc-1415	18	3	performance	performance	NOUN
ijtc-1415	18	4	,	,	PUNCT
ijtc-1415	18	5	companies	company	NOUN
ijtc-1415	18	6	can	can	AUX
ijtc-1415	18	7	achieve	achieve	VERB
ijtc-1415	18	8	a	a	DET
ijtc-1415	18	9	competitive	competitive	ADJ
ijtc-1415	18	10	edge	edge	NOUN
ijtc-1415	18	11	in	in	ADP
ijtc-1415	18	12	the	the	DET
ijtc-1415	18	13	current	current	ADJ
ijtc-1415	18	14	market	market	NOUN
ijtc-1415	18	15	(	(	PUNCT
ijtc-1415	18	16	aminuddin	aminuddin	VERB
ijtc-1415	18	17	hamdat	hamdat	NOUN
ijtc-1415	18	18	et	et	PROPN
ijtc-1415	18	19	al	al	PROPN
ijtc-1415	18	20	.	.	PROPN
ijtc-1415	18	21	,	,	PUNCT
ijtc-1415	18	22	2023a	2023a	NUM
ijtc-1415	18	23	)	)	PUNCT
ijtc-1415	18	24	.	.	PUNCT
ijtc-1415	19	1	one	one	NUM
ijtc-1415	19	2	indicator	indicator	NOUN
ijtc-1415	19	3	of	of	ADP
ijtc-1415	19	4	a	a	DET
ijtc-1415	19	5	company	company	NOUN
ijtc-1415	19	6	's	's	PART
ijtc-1415	19	7	success	success	NOUN
ijtc-1415	19	8	in	in	ADP
ijtc-1415	19	9	achieving	achieve	VERB
ijtc-1415	19	10	its	its	PRON
ijtc-1415	19	11	vision	vision	NOUN
ijtc-1415	19	12	and	and	CCONJ
ijtc-1415	19	13	mission	mission	NOUN
ijtc-1415	19	14	is	be	AUX
ijtc-1415	19	15	its	its	PRON
ijtc-1415	19	16	financial	financial	ADJ
ijtc-1415	19	17	performance	performance	NOUN
ijtc-1415	19	18	.	.	PUNCT
ijtc-1415	20	1	financial	financial	ADJ
ijtc-1415	20	2	performance	performance	NOUN
ijtc-1415	20	3	plays	play	VERB
ijtc-1415	20	4	a	a	DET
ijtc-1415	20	5	crucial	crucial	ADJ
ijtc-1415	20	6	role	role	NOUN
ijtc-1415	20	7	as	as	SCONJ
ijtc-1415	20	8	it	it	PRON
ijtc-1415	20	9	serves	serve	VERB
ijtc-1415	20	10	as	as	ADP
ijtc-1415	20	11	an	an	DET
ijtc-1415	20	12	assessment	assessment	NOUN
ijtc-1415	20	13	for	for	ADP
ijtc-1415	20	14	stakeholders	stakeholder	NOUN
ijtc-1415	20	15	managing	manage	VERB
ijtc-1415	20	16	the	the	DET
ijtc-1415	20	17	company	company	NOUN
ijtc-1415	20	18	and	and	CCONJ
ijtc-1415	20	19	for	for	ADP
ijtc-1415	20	20	investors	investor	NOUN
ijtc-1415	20	21	monitoring	monitor	VERB
ijtc-1415	20	22	the	the	DET
ijtc-1415	20	23	company	company	NOUN
ijtc-1415	20	24	for	for	ADP
ijtc-1415	20	25	investment	investment	NOUN
ijtc-1415	20	26	decisions	decision	NOUN
ijtc-1415	20	27	(	(	PUNCT
ijtc-1415	20	28	hernandez	hernandez	PROPN
ijtc-1415	20	29	et	et	PROPN
ijtc-1415	20	30	al	al	PROPN
ijtc-1415	20	31	.	.	PROPN
ijtc-1415	20	32	,	,	PUNCT
ijtc-1415	20	33	2022	2022	NUM
ijtc-1415	20	34	)	)	PUNCT
ijtc-1415	20	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	20	36	mailto:2334005@unai.edu	mailto:2334005@unai.edu	VERB
ijtc-1415	20	37	https://doi.org/10.61194/ijtc.v5i3.1415	https://doi.org/10.61194/ijtc.v5i3.1415	NOUN
ijtc-1415	20	38	the	the	DET
ijtc-1415	20	39	effect	effect	NOUN
ijtc-1415	20	40	of	of	ADP
ijtc-1415	20	41	corporate	corporate	ADJ
ijtc-1415	20	42	governance	governance	NOUN
ijtc-1415	20	43	,	,	PUNCT
ijtc-1415	20	44	green	green	ADJ
ijtc-1415	20	45	accounting	accounting	NOUN
ijtc-1415	20	46	and	and	CCONJ
ijtc-1415	20	47	leverage	leverage	NOUN
ijtc-1415	20	48	on	on	ADP
ijtc-1415	20	49	company	company	NOUN
ijtc-1415	20	50	profitability	profitability	NOUN
ijtc-1415	20	51	on	on	ADP
ijtc-1415	20	52	pefindo	pefindo	PROPN
ijtc-1415	20	53	i	i	PROPN
ijtc-1415	20	54	-	-	PUNCT
ijtc-1415	20	55	grade	grade	NOUN
ijtc-1415	20	56	index	index	NOUN
ijtc-1415	20	57	setiadi	setiadi	NOUN
ijtc-1415	20	58	,	,	PUNCT
ijtc-1415	20	59	hutabarat	hutabarat	NOUN
ijtc-1415	20	60	,	,	PUNCT
ijtc-1415	20	61	and	and	CCONJ
ijtc-1415	20	62	sinaga	sinaga	NOUN
ijtc-1415	20	63	748	748	NUM
ijtc-1415	20	64	|	|	ADV
ijtc-1415	20	65	ilomata	ilomata	PROPN
ijtc-1415	20	66	international	international	ADJ
ijtc-1415	20	67	journal	journal	NOUN
ijtc-1415	20	68	of	of	ADP
ijtc-1415	20	69	tax	tax	PROPN
ijtc-1415	20	70	&	&	CCONJ
ijtc-1415	20	71	accounting	accounting	PROPN
ijtc-1415	20	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	20	73	the	the	DET
ijtc-1415	20	74	performance	performance	NOUN
ijtc-1415	20	75	of	of	ADP
ijtc-1415	20	76	a	a	DET
ijtc-1415	20	77	company	company	NOUN
ijtc-1415	20	78	can	can	AUX
ijtc-1415	20	79	be	be	AUX
ijtc-1415	20	80	evaluated	evaluate	VERB
ijtc-1415	20	81	in	in	ADP
ijtc-1415	20	82	various	various	ADJ
ijtc-1415	20	83	ways	way	NOUN
ijtc-1415	20	84	using	use	VERB
ijtc-1415	20	85	different	different	ADJ
ijtc-1415	20	86	methods	method	NOUN
ijtc-1415	20	87	.	.	PUNCT
ijtc-1415	21	1	one	one	NUM
ijtc-1415	21	2	commonly	commonly	ADV
ijtc-1415	21	3	used	use	VERB
ijtc-1415	21	4	method	method	NOUN
ijtc-1415	21	5	is	be	AUX
ijtc-1415	21	6	profitability	profitability	NOUN
ijtc-1415	21	7	ratios	ratio	NOUN
ijtc-1415	21	8	.	.	PUNCT
ijtc-1415	22	1	profitability	profitability	NOUN
ijtc-1415	22	2	acts	act	VERB
ijtc-1415	22	3	as	as	ADP
ijtc-1415	22	4	a	a	DET
ijtc-1415	22	5	measure	measure	NOUN
ijtc-1415	22	6	of	of	ADP
ijtc-1415	22	7	a	a	DET
ijtc-1415	22	8	company	company	NOUN
ijtc-1415	22	9	's	's	PART
ijtc-1415	22	10	ability	ability	NOUN
ijtc-1415	22	11	to	to	PART
ijtc-1415	22	12	generate	generate	VERB
ijtc-1415	22	13	profits	profit	NOUN
ijtc-1415	22	14	and	and	CCONJ
ijtc-1415	22	15	a	a	DET
ijtc-1415	22	16	metric	metric	NOUN
ijtc-1415	22	17	for	for	ADP
ijtc-1415	22	18	evaluating	evaluate	VERB
ijtc-1415	22	19	overall	overall	ADJ
ijtc-1415	22	20	financial	financial	ADJ
ijtc-1415	22	21	performance	performance	NOUN
ijtc-1415	22	22	.	.	PUNCT
ijtc-1415	23	1	(	(	PUNCT
ijtc-1415	23	2	anisa	anisa	NOUN
ijtc-1415	23	3	et	et	PROPN
ijtc-1415	23	4	al	al	PROPN
ijtc-1415	23	5	.	.	PROPN
ijtc-1415	23	6	,	,	PUNCT
ijtc-1415	23	7	2021	2021	NUM
ijtc-1415	23	8	)	)	PUNCT
ijtc-1415	23	9	.	.	PUNCT
ijtc-1415	24	1	company	company	NOUN
ijtc-1415	24	2	profitability	profitability	NOUN
ijtc-1415	24	3	refers	refer	VERB
ijtc-1415	24	4	to	to	ADP
ijtc-1415	24	5	the	the	DET
ijtc-1415	24	6	comparison	comparison	NOUN
ijtc-1415	24	7	of	of	ADP
ijtc-1415	24	8	generated	generate	VERB
ijtc-1415	24	9	profits	profit	NOUN
ijtc-1415	24	10	to	to	ADP
ijtc-1415	24	11	the	the	DET
ijtc-1415	24	12	assets	asset	NOUN
ijtc-1415	24	13	or	or	CCONJ
ijtc-1415	24	14	capital	capital	NOUN
ijtc-1415	24	15	utilized	utilize	VERB
ijtc-1415	24	16	to	to	PART
ijtc-1415	24	17	create	create	VERB
ijtc-1415	24	18	those	those	DET
ijtc-1415	24	19	profits	profit	NOUN
ijtc-1415	24	20	.	.	PUNCT
ijtc-1415	25	1	thus	thus	ADV
ijtc-1415	25	2	,	,	PUNCT
ijtc-1415	25	3	profitability	profitability	NOUN
ijtc-1415	25	4	provides	provide	VERB
ijtc-1415	25	5	an	an	DET
ijtc-1415	25	6	indication	indication	NOUN
ijtc-1415	25	7	of	of	ADP
ijtc-1415	25	8	an	an	DET
ijtc-1415	25	9	ability	ability	NOUN
ijtc-1415	25	10	to	to	PART
ijtc-1415	25	11	earn	earn	VERB
ijtc-1415	25	12	profits	profit	NOUN
ijtc-1415	25	13	over	over	ADP
ijtc-1415	25	14	a	a	DET
ijtc-1415	25	15	specific	specific	ADJ
ijtc-1415	25	16	year	year	NOUN
ijtc-1415	25	17	.	.	PUNCT
ijtc-1415	26	1	the	the	DET
ijtc-1415	26	2	importance	importance	NOUN
ijtc-1415	26	3	of	of	ADP
ijtc-1415	26	4	profitability	profitability	NOUN
ijtc-1415	26	5	for	for	ADP
ijtc-1415	26	6	a	a	DET
ijtc-1415	26	7	company	company	NOUN
ijtc-1415	26	8	lies	lie	VERB
ijtc-1415	26	9	in	in	ADP
ijtc-1415	26	10	its	its	PRON
ijtc-1415	26	11	function	function	NOUN
ijtc-1415	26	12	as	as	ADP
ijtc-1415	26	13	a	a	DET
ijtc-1415	26	14	principle	principle	NOUN
ijtc-1415	26	15	in	in	ADP
ijtc-1415	26	16	evaluating	evaluate	VERB
ijtc-1415	26	17	the	the	DET
ijtc-1415	26	18	company	company	NOUN
ijtc-1415	26	19	's	's	PART
ijtc-1415	26	20	status	status	NOUN
ijtc-1415	26	21	(	(	PUNCT
ijtc-1415	26	22	afritenti	afritenti	X
ijtc-1415	26	23	et	et	PROPN
ijtc-1415	26	24	al	al	PROPN
ijtc-1415	26	25	.	.	PROPN
ijtc-1415	26	26	,	,	PUNCT
ijtc-1415	26	27	2020	2020	NUM
ijtc-1415	26	28	)	)	PUNCT
ijtc-1415	26	29	.	.	PUNCT
ijtc-1415	27	1	the	the	DET
ijtc-1415	27	2	level	level	NOUN
ijtc-1415	27	3	of	of	ADP
ijtc-1415	27	4	profitability	profitability	NOUN
ijtc-1415	27	5	reflects	reflect	VERB
ijtc-1415	27	6	the	the	DET
ijtc-1415	27	7	company	company	NOUN
ijtc-1415	27	8	's	's	PART
ijtc-1415	27	9	performance	performance	NOUN
ijtc-1415	27	10	by	by	ADP
ijtc-1415	27	11	showing	show	VERB
ijtc-1415	27	12	how	how	SCONJ
ijtc-1415	27	13	well	well	ADV
ijtc-1415	27	14	it	it	PRON
ijtc-1415	27	15	can	can	AUX
ijtc-1415	27	16	generate	generate	VERB
ijtc-1415	27	17	profits	profit	NOUN
ijtc-1415	27	18	.	.	PUNCT
ijtc-1415	28	1	the	the	DET
ijtc-1415	28	2	company	company	NOUN
ijtc-1415	28	3	's	's	PART
ijtc-1415	28	4	capability	capability	NOUN
ijtc-1415	28	5	to	to	PART
ijtc-1415	28	6	achieve	achieve	VERB
ijtc-1415	28	7	profits	profit	NOUN
ijtc-1415	28	8	indicates	indicate	VERB
ijtc-1415	28	9	its	its	PRON
ijtc-1415	28	10	future	future	ADJ
ijtc-1415	28	11	sustainability	sustainability	NOUN
ijtc-1415	28	12	prospects	prospect	NOUN
ijtc-1415	28	13	.	.	PUNCT
ijtc-1415	29	1	monitoring	monitor	VERB
ijtc-1415	29	2	company	company	NOUN
ijtc-1415	29	3	profitability	profitability	NOUN
ijtc-1415	29	4	is	be	AUX
ijtc-1415	29	5	crucial	crucial	ADJ
ijtc-1415	29	6	to	to	PART
ijtc-1415	29	7	prevent	prevent	VERB
ijtc-1415	29	8	potential	potential	ADJ
ijtc-1415	29	9	bankruptcy	bankruptcy	NOUN
ijtc-1415	29	10	.	.	PUNCT
ijtc-1415	30	1	understanding	understand	VERB
ijtc-1415	30	2	the	the	DET
ijtc-1415	30	3	factors	factor	NOUN
ijtc-1415	30	4	that	that	PRON
ijtc-1415	30	5	may	may	AUX
ijtc-1415	30	6	influence	influence	VERB
ijtc-1415	30	7	profitability	profitability	NOUN
ijtc-1415	30	8	is	be	AUX
ijtc-1415	30	9	also	also	ADV
ijtc-1415	30	10	key	key	ADJ
ijtc-1415	30	11	to	to	ADP
ijtc-1415	30	12	improving	improve	VERB
ijtc-1415	30	13	company	company	NOUN
ijtc-1415	30	14	performance	performance	NOUN
ijtc-1415	30	15	.	.	PUNCT
ijtc-1415	31	1	corporate	corporate	ADJ
ijtc-1415	31	2	governance	governance	NOUN
ijtc-1415	31	3	is	be	AUX
ijtc-1415	31	4	an	an	DET
ijtc-1415	31	5	independent	independent	ADJ
ijtc-1415	31	6	variable	variable	NOUN
ijtc-1415	31	7	.	.	PUNCT
ijtc-1415	32	1	corporate	corporate	ADJ
ijtc-1415	32	2	governance	governance	NOUN
ijtc-1415	32	3	is	be	AUX
ijtc-1415	32	4	a	a	DET
ijtc-1415	32	5	framework	framework	NOUN
ijtc-1415	32	6	that	that	PRON
ijtc-1415	32	7	governs	govern	VERB
ijtc-1415	32	8	the	the	DET
ijtc-1415	32	9	interactions	interaction	NOUN
ijtc-1415	32	10	between	between	ADP
ijtc-1415	32	11	various	various	ADJ
ijtc-1415	32	12	company	company	NOUN
ijtc-1415	32	13	stakeholders	stakeholder	NOUN
ijtc-1415	32	14	,	,	PUNCT
ijtc-1415	32	15	involving	involve	VERB
ijtc-1415	32	16	the	the	DET
ijtc-1415	32	17	rights	right	NOUN
ijtc-1415	32	18	and	and	CCONJ
ijtc-1415	32	19	responsibilities	responsibility	NOUN
ijtc-1415	32	20	of	of	ADP
ijtc-1415	32	21	each	each	DET
ijtc-1415	32	22	party	party	NOUN
ijtc-1415	32	23	(	(	PUNCT
ijtc-1415	32	24	almashhadani	almashhadani	PROPN
ijtc-1415	32	25	et	et	PROPN
ijtc-1415	32	26	al	al	PROPN
ijtc-1415	32	27	.	.	PROPN
ijtc-1415	32	28	,	,	PUNCT
ijtc-1415	32	29	2022	2022	NUM
ijtc-1415	32	30	)	)	PUNCT
ijtc-1415	32	31	.	.	PUNCT
ijtc-1415	33	1	essentially	essentially	ADV
ijtc-1415	33	2	,	,	PUNCT
ijtc-1415	33	3	corporate	corporate	ADJ
ijtc-1415	33	4	governance	governance	NOUN
ijtc-1415	33	5	directs	direct	VERB
ijtc-1415	33	6	and	and	CCONJ
ijtc-1415	33	7	controls	control	VERB
ijtc-1415	33	8	the	the	DET
ijtc-1415	33	9	operations	operation	NOUN
ijtc-1415	33	10	the	the	DET
ijtc-1415	33	11	application	application	NOUN
ijtc-1415	33	12	of	of	ADP
ijtc-1415	33	13	good	good	ADJ
ijtc-1415	33	14	corporate	corporate	ADJ
ijtc-1415	33	15	governance	governance	NOUN
ijtc-1415	33	16	(	(	PUNCT
ijtc-1415	33	17	gcg	gcg	PROPN
ijtc-1415	33	18	)	)	PUNCT
ijtc-1415	33	19	is	be	AUX
ijtc-1415	33	20	anticipated	anticipate	VERB
ijtc-1415	33	21	to	to	PART
ijtc-1415	33	22	have	have	VERB
ijtc-1415	33	23	a	a	DET
ijtc-1415	33	24	favorable	favorable	ADJ
ijtc-1415	33	25	impact	impact	NOUN
ijtc-1415	33	26	,	,	PUNCT
ijtc-1415	33	27	given	give	VERB
ijtc-1415	33	28	its	its	PRON
ijtc-1415	33	29	essential	essential	ADJ
ijtc-1415	33	30	role	role	NOUN
ijtc-1415	33	31	in	in	ADP
ijtc-1415	33	32	promoting	promote	VERB
ijtc-1415	33	33	transparency	transparency	NOUN
ijtc-1415	33	34	,	,	PUNCT
ijtc-1415	33	35	accountability	accountability	NOUN
ijtc-1415	33	36	,	,	PUNCT
ijtc-1415	33	37	and	and	CCONJ
ijtc-1415	33	38	public	public	ADJ
ijtc-1415	33	39	trust	trust	NOUN
ijtc-1415	33	40	in	in	ADP
ijtc-1415	33	41	business	business	NOUN
ijtc-1415	33	42	operations	operation	NOUN
ijtc-1415	33	43	.	.	PUNCT
ijtc-1415	34	1	additionally	additionally	ADV
ijtc-1415	34	2	,	,	PUNCT
ijtc-1415	34	3	gcg	gcg	PROPN
ijtc-1415	34	4	is	be	AUX
ijtc-1415	34	5	a	a	DET
ijtc-1415	34	6	factor	factor	NOUN
ijtc-1415	34	7	that	that	PRON
ijtc-1415	34	8	can	can	AUX
ijtc-1415	34	9	affect	affect	VERB
ijtc-1415	34	10	a	a	DET
ijtc-1415	34	11	company	company	NOUN
ijtc-1415	34	12	's	's	PART
ijtc-1415	34	13	financial	financial	ADJ
ijtc-1415	34	14	performance	performance	NOUN
ijtc-1415	34	15	or	or	CCONJ
ijtc-1415	34	16	profitability	profitability	NOUN
ijtc-1415	34	17	.	.	PUNCT
ijtc-1415	35	1	effective	effective	ADJ
ijtc-1415	35	2	company	company	NOUN
ijtc-1415	35	3	management	management	NOUN
ijtc-1415	35	4	is	be	AUX
ijtc-1415	35	5	a	a	DET
ijtc-1415	35	6	system	system	NOUN
ijtc-1415	35	7	that	that	PRON
ijtc-1415	35	8	organizes	organize	VERB
ijtc-1415	35	9	and	and	CCONJ
ijtc-1415	35	10	oversees	oversee	VERB
ijtc-1415	35	11	company	company	NOUN
ijtc-1415	35	12	operations	operation	NOUN
ijtc-1415	35	13	.	.	PUNCT
ijtc-1415	36	1	this	this	DET
ijtc-1415	36	2	system	system	NOUN
ijtc-1415	36	3	includes	include	VERB
ijtc-1415	36	4	the	the	DET
ijtc-1415	36	5	management	management	NOUN
ijtc-1415	36	6	structure	structure	NOUN
ijtc-1415	36	7	,	,	PUNCT
ijtc-1415	36	8	board	board	NOUN
ijtc-1415	36	9	of	of	ADP
ijtc-1415	36	10	directors	director	NOUN
ijtc-1415	36	11	,	,	PUNCT
ijtc-1415	36	12	and	and	CCONJ
ijtc-1415	36	13	various	various	ADJ
ijtc-1415	36	14	other	other	ADJ
ijtc-1415	36	15	stakeholders	stakeholder	NOUN
ijtc-1415	36	16	,	,	PUNCT
ijtc-1415	36	17	including	include	VERB
ijtc-1415	36	18	non	non	ADJ
ijtc-1415	36	19	-	-	ADJ
ijtc-1415	36	20	shareholder	shareholder	ADJ
ijtc-1415	36	21	groups	group	NOUN
ijtc-1415	36	22	(	(	PUNCT
ijtc-1415	36	23	ahmed	ahmed	PROPN
ijtc-1415	36	24	et	et	PROPN
ijtc-1415	36	25	al	al	PROPN
ijtc-1415	36	26	.	.	PROPN
ijtc-1415	36	27	,	,	PUNCT
ijtc-1415	36	28	2020	2020	NUM
ijtc-1415	36	29	)	)	PUNCT
ijtc-1415	36	30	.	.	PUNCT
ijtc-1415	37	1	good	good	ADJ
ijtc-1415	37	2	corporate	corporate	ADJ
ijtc-1415	37	3	governance	governance	NOUN
ijtc-1415	37	4	enhances	enhance	VERB
ijtc-1415	37	5	the	the	DET
ijtc-1415	37	6	effectiveness	effectiveness	NOUN
ijtc-1415	37	7	of	of	ADP
ijtc-1415	37	8	oversight	oversight	NOUN
ijtc-1415	37	9	and	and	CCONJ
ijtc-1415	37	10	management	management	NOUN
ijtc-1415	37	11	within	within	ADP
ijtc-1415	37	12	a	a	DET
ijtc-1415	37	13	company	company	NOUN
ijtc-1415	37	14	,	,	PUNCT
ijtc-1415	37	15	which	which	PRON
ijtc-1415	37	16	contributes	contribute	VERB
ijtc-1415	37	17	to	to	ADP
ijtc-1415	37	18	improved	improved	ADJ
ijtc-1415	37	19	profitability	profitability	NOUN
ijtc-1415	37	20	.	.	PUNCT
ijtc-1415	38	1	strong	strong	ADJ
ijtc-1415	38	2	governance	governance	NOUN
ijtc-1415	38	3	ensures	ensure	VERB
ijtc-1415	38	4	that	that	SCONJ
ijtc-1415	38	5	management	management	NOUN
ijtc-1415	38	6	makes	make	VERB
ijtc-1415	38	7	better	well	ADJ
ijtc-1415	38	8	,	,	PUNCT
ijtc-1415	38	9	higher	high	ADJ
ijtc-1415	38	10	-	-	PUNCT
ijtc-1415	38	11	quality	quality	NOUN
ijtc-1415	38	12	decisions	decision	NOUN
ijtc-1415	38	13	,	,	PUNCT
ijtc-1415	38	14	minimizing	minimize	VERB
ijtc-1415	38	15	the	the	DET
ijtc-1415	38	16	risk	risk	NOUN
ijtc-1415	38	17	of	of	ADP
ijtc-1415	38	18	fund	fund	NOUN
ijtc-1415	38	19	mismanagement	mismanagement	NOUN
ijtc-1415	38	20	,	,	PUNCT
ijtc-1415	38	21	wastage	wastage	NOUN
ijtc-1415	38	22	,	,	PUNCT
ijtc-1415	38	23	and	and	CCONJ
ijtc-1415	38	24	unnecessary	unnecessary	ADJ
ijtc-1415	38	25	expenses	expense	NOUN
ijtc-1415	38	26	.	.	PUNCT
ijtc-1415	39	1	this	this	DET
ijtc-1415	39	2	results	result	NOUN
ijtc-1415	39	3	in	in	ADP
ijtc-1415	39	4	better	well	ADJ
ijtc-1415	39	5	company	company	NOUN
ijtc-1415	39	6	performance	performance	NOUN
ijtc-1415	39	7	and	and	CCONJ
ijtc-1415	39	8	profitability	profitability	NOUN
ijtc-1415	39	9	,	,	PUNCT
ijtc-1415	39	10	as	as	SCONJ
ijtc-1415	39	11	greater	great	ADJ
ijtc-1415	39	12	oversight	oversight	NOUN
ijtc-1415	39	13	leads	lead	VERB
ijtc-1415	39	14	to	to	ADP
ijtc-1415	39	15	more	more	ADV
ijtc-1415	39	16	prudent	prudent	ADJ
ijtc-1415	39	17	and	and	CCONJ
ijtc-1415	39	18	efficient	efficient	ADJ
ijtc-1415	39	19	operations	operation	NOUN
ijtc-1415	39	20	(	(	PUNCT
ijtc-1415	39	21	pendong	pendong	NOUN
ijtc-1415	39	22	et	et	PROPN
ijtc-1415	39	23	al	al	PROPN
ijtc-1415	39	24	.	.	PROPN
ijtc-1415	39	25	,	,	PUNCT
ijtc-1415	39	26	2022a	2022a	NUM
ijtc-1415	39	27	)	)	PUNCT
ijtc-1415	39	28	.	.	PUNCT
ijtc-1415	40	1	another	another	DET
ijtc-1415	40	2	independent	independent	ADJ
ijtc-1415	40	3	variable	variable	NOUN
ijtc-1415	40	4	used	use	VERB
ijtc-1415	40	5	is	be	AUX
ijtc-1415	40	6	green	green	ADJ
ijtc-1415	40	7	accounting	accounting	NOUN
ijtc-1415	40	8	.	.	PUNCT
ijtc-1415	41	1	the	the	DET
ijtc-1415	41	2	adoption	adoption	NOUN
ijtc-1415	41	3	of	of	ADP
ijtc-1415	41	4	green	green	ADJ
ijtc-1415	41	5	accounting	accounting	NOUN
ijtc-1415	41	6	by	by	ADP
ijtc-1415	41	7	companies	company	NOUN
ijtc-1415	41	8	is	be	AUX
ijtc-1415	41	9	an	an	DET
ijtc-1415	41	10	attempt	attempt	NOUN
ijtc-1415	41	11	to	to	PART
ijtc-1415	41	12	fulfill	fulfill	VERB
ijtc-1415	41	13	stakeholders	stakeholder	NOUN
ijtc-1415	41	14	'	'	PART
ijtc-1415	41	15	expectations	expectation	NOUN
ijtc-1415	41	16	,	,	PUNCT
ijtc-1415	41	17	which	which	PRON
ijtc-1415	41	18	not	not	PART
ijtc-1415	41	19	only	only	ADV
ijtc-1415	41	20	present	present	VERB
ijtc-1415	41	21	the	the	DET
ijtc-1415	41	22	company	company	NOUN
ijtc-1415	41	23	's	's	PART
ijtc-1415	41	24	financial	financial	ADJ
ijtc-1415	41	25	factors	factor	NOUN
ijtc-1415	41	26	but	but	CCONJ
ijtc-1415	41	27	also	also	ADV
ijtc-1415	41	28	take	take	VERB
ijtc-1415	41	29	into	into	ADP
ijtc-1415	41	30	account	account	NOUN
ijtc-1415	41	31	the	the	DET
ijtc-1415	41	32	environmental	environmental	ADJ
ijtc-1415	41	33	effects	effect	NOUN
ijtc-1415	41	34	of	of	ADP
ijtc-1415	41	35	its	its	PRON
ijtc-1415	41	36	operations	operation	NOUN
ijtc-1415	41	37	(	(	PUNCT
ijtc-1415	41	38	sukmadilaga	sukmadilaga	PROPN
ijtc-1415	41	39	et	et	PROPN
ijtc-1415	41	40	al	al	PROPN
ijtc-1415	41	41	.	.	PROPN
ijtc-1415	41	42	,	,	PUNCT
ijtc-1415	41	43	2023a	2023a	NUM
ijtc-1415	41	44	)	)	PUNCT
ijtc-1415	41	45	.	.	PUNCT
ijtc-1415	42	1	the	the	DET
ijtc-1415	42	2	effective	effective	ADJ
ijtc-1415	42	3	implementation	implementation	NOUN
ijtc-1415	42	4	of	of	ADP
ijtc-1415	42	5	environmental	environmental	ADJ
ijtc-1415	42	6	accounting	accounting	NOUN
ijtc-1415	42	7	by	by	ADP
ijtc-1415	42	8	companies	company	NOUN
ijtc-1415	42	9	is	be	AUX
ijtc-1415	42	10	viewed	view	VERB
ijtc-1415	42	11	positively	positively	ADV
ijtc-1415	42	12	by	by	ADP
ijtc-1415	42	13	stakeholders	stakeholder	NOUN
ijtc-1415	42	14	because	because	SCONJ
ijtc-1415	42	15	it	it	PRON
ijtc-1415	42	16	demonstrates	demonstrate	VERB
ijtc-1415	42	17	the	the	DET
ijtc-1415	42	18	company	company	NOUN
ijtc-1415	42	19	's	's	PART
ijtc-1415	42	20	awareness	awareness	NOUN
ijtc-1415	42	21	of	of	ADP
ijtc-1415	42	22	the	the	DET
ijtc-1415	42	23	environment	environment	NOUN
ijtc-1415	42	24	,	,	PUNCT
ijtc-1415	42	25	not	not	PART
ijtc-1415	42	26	just	just	ADV
ijtc-1415	42	27	focusing	focus	VERB
ijtc-1415	42	28	on	on	ADP
ijtc-1415	42	29	profits	profit	NOUN
ijtc-1415	42	30	.	.	PUNCT
ijtc-1415	43	1	although	although	SCONJ
ijtc-1415	43	2	achieving	achieve	VERB
ijtc-1415	43	3	environmental	environmental	ADJ
ijtc-1415	43	4	performance	performance	NOUN
ijtc-1415	43	5	is	be	AUX
ijtc-1415	43	6	desirable	desirable	ADJ
ijtc-1415	43	7	,	,	PUNCT
ijtc-1415	43	8	companies	company	NOUN
ijtc-1415	43	9	still	still	ADV
ijtc-1415	43	10	aim	aim	VERB
ijtc-1415	43	11	for	for	ADP
ijtc-1415	43	12	improved	improved	ADJ
ijtc-1415	43	13	financial	financial	ADJ
ijtc-1415	43	14	performance	performance	NOUN
ijtc-1415	43	15	as	as	ADP
ijtc-1415	43	16	the	the	DET
ijtc-1415	43	17	main	main	ADJ
ijtc-1415	43	18	goal	goal	NOUN
ijtc-1415	43	19	(	(	PUNCT
ijtc-1415	43	20	sulistiyana	sulistiyana	NOUN
ijtc-1415	43	21	et	et	PROPN
ijtc-1415	43	22	al	al	PROPN
ijtc-1415	43	23	.	.	PROPN
ijtc-1415	43	24	,	,	PUNCT
ijtc-1415	43	25	2023a	2023a	NUM
ijtc-1415	43	26	)	)	PUNCT
ijtc-1415	43	27	.	.	PUNCT
ijtc-1415	44	1	today	today	NOUN
ijtc-1415	44	2	,	,	PUNCT
ijtc-1415	44	3	industries	industry	NOUN
ijtc-1415	44	4	are	be	AUX
ijtc-1415	44	5	increasingly	increasingly	ADV
ijtc-1415	44	6	paying	pay	VERB
ijtc-1415	44	7	attention	attention	NOUN
ijtc-1415	44	8	to	to	ADP
ijtc-1415	44	9	environmental	environmental	ADJ
ijtc-1415	44	10	aspects	aspect	NOUN
ijtc-1415	44	11	as	as	SCONJ
ijtc-1415	44	12	they	they	PRON
ijtc-1415	44	13	believe	believe	VERB
ijtc-1415	44	14	this	this	PRON
ijtc-1415	44	15	can	can	AUX
ijtc-1415	44	16	impact	impact	VERB
ijtc-1415	44	17	the	the	DET
ijtc-1415	44	18	company	company	NOUN
ijtc-1415	44	19	's	's	PART
ijtc-1415	44	20	finances	finance	NOUN
ijtc-1415	44	21	and	and	CCONJ
ijtc-1415	44	22	profitability	profitability	NOUN
ijtc-1415	44	23	.	.	PUNCT
ijtc-1415	45	1	incorporating	incorporate	VERB
ijtc-1415	45	2	environmental	environmental	ADJ
ijtc-1415	45	3	and	and	CCONJ
ijtc-1415	45	4	social	social	ADJ
ijtc-1415	45	5	considerations	consideration	NOUN
ijtc-1415	45	6	into	into	ADP
ijtc-1415	45	7	a	a	DET
ijtc-1415	45	8	company	company	NOUN
ijtc-1415	45	9	's	's	PART
ijtc-1415	45	10	economic	economic	ADJ
ijtc-1415	45	11	activities	activity	NOUN
ijtc-1415	45	12	,	,	PUNCT
ijtc-1415	45	13	such	such	ADJ
ijtc-1415	45	14	as	as	ADP
ijtc-1415	45	15	reducing	reduce	VERB
ijtc-1415	45	16	waste	waste	NOUN
ijtc-1415	45	17	or	or	CCONJ
ijtc-1415	45	18	carbon	carbon	NOUN
ijtc-1415	45	19	emissions	emission	NOUN
ijtc-1415	45	20	,	,	PUNCT
ijtc-1415	45	21	can	can	AUX
ijtc-1415	45	22	lower	lower	VERB
ijtc-1415	45	23	long	long	ADJ
ijtc-1415	45	24	-	-	PUNCT
ijtc-1415	45	25	term	term	NOUN
ijtc-1415	45	26	costs	cost	NOUN
ijtc-1415	45	27	through	through	ADP
ijtc-1415	45	28	increased	increase	VERB
ijtc-1415	45	29	energy	energy	NOUN
ijtc-1415	45	30	efficiency	efficiency	NOUN
ijtc-1415	45	31	and	and	CCONJ
ijtc-1415	45	32	reduced	reduce	VERB
ijtc-1415	45	33	waste	waste	NOUN
ijtc-1415	45	34	management	management	NOUN
ijtc-1415	45	35	expenses	expense	NOUN
ijtc-1415	45	36	.	.	PUNCT
ijtc-1415	46	1	green	green	ADJ
ijtc-1415	46	2	accounting	accounting	PROPN
ijtc-1415	46	3	also	also	ADV
ijtc-1415	46	4	enhances	enhance	VERB
ijtc-1415	46	5	a	a	DET
ijtc-1415	46	6	company	company	NOUN
ijtc-1415	46	7	's	's	PART
ijtc-1415	46	8	reputation	reputation	NOUN
ijtc-1415	46	9	among	among	ADP
ijtc-1415	46	10	consumers	consumer	NOUN
ijtc-1415	46	11	,	,	PUNCT
ijtc-1415	46	12	investors	investor	NOUN
ijtc-1415	46	13	,	,	PUNCT
ijtc-1415	46	14	and	and	CCONJ
ijtc-1415	46	15	regulators	regulator	NOUN
ijtc-1415	46	16	,	,	PUNCT
ijtc-1415	46	17	potentially	potentially	ADV
ijtc-1415	46	18	leading	lead	VERB
ijtc-1415	46	19	to	to	ADP
ijtc-1415	46	20	increased	increase	VERB
ijtc-1415	46	21	sales	sale	NOUN
ijtc-1415	46	22	,	,	PUNCT
ijtc-1415	46	23	access	access	NOUN
ijtc-1415	46	24	to	to	ADP
ijtc-1415	46	25	lower	low	ADJ
ijtc-1415	46	26	-	-	PUNCT
ijtc-1415	46	27	cost	cost	NOUN
ijtc-1415	46	28	capital	capital	NOUN
ijtc-1415	46	29	,	,	PUNCT
ijtc-1415	46	30	and	and	CCONJ
ijtc-1415	46	31	improved	improved	ADJ
ijtc-1415	46	32	policy	policy	NOUN
ijtc-1415	46	33	support	support	NOUN
ijtc-1415	46	34	.	.	PUNCT
ijtc-1415	47	1	overall	overall	ADV
ijtc-1415	47	2	,	,	PUNCT
ijtc-1415	47	3	adopting	adopt	VERB
ijtc-1415	47	4	green	green	ADJ
ijtc-1415	47	5	accounting	accounting	NOUN
ijtc-1415	47	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	47	7	the	the	DET
ijtc-1415	47	8	effect	effect	NOUN
ijtc-1415	47	9	of	of	ADP
ijtc-1415	47	10	corporate	corporate	ADJ
ijtc-1415	47	11	governance	governance	NOUN
ijtc-1415	47	12	,	,	PUNCT
ijtc-1415	47	13	green	green	ADJ
ijtc-1415	47	14	accounting	accounting	NOUN
ijtc-1415	47	15	and	and	CCONJ
ijtc-1415	47	16	leverage	leverage	NOUN
ijtc-1415	47	17	on	on	ADP
ijtc-1415	47	18	company	company	NOUN
ijtc-1415	47	19	profitability	profitability	NOUN
ijtc-1415	47	20	on	on	ADP
ijtc-1415	47	21	pefindo	pefindo	PROPN
ijtc-1415	47	22	i	i	PROPN
ijtc-1415	47	23	-	-	PUNCT
ijtc-1415	47	24	grade	grade	NOUN
ijtc-1415	47	25	index	index	NOUN
ijtc-1415	47	26	setiadi	setiadi	NOUN
ijtc-1415	47	27	,	,	PUNCT
ijtc-1415	47	28	hutabarat	hutabarat	NOUN
ijtc-1415	47	29	,	,	PUNCT
ijtc-1415	47	30	and	and	CCONJ
ijtc-1415	47	31	sinaga	sinaga	NOUN
ijtc-1415	47	32	749	749	NUM
ijtc-1415	47	33	|	|	ADV
ijtc-1415	47	34	ilomata	ilomata	VERB
ijtc-1415	47	35	international	international	ADJ
ijtc-1415	47	36	journal	journal	NOUN
ijtc-1415	47	37	of	of	ADP
ijtc-1415	47	38	tax	tax	PROPN
ijtc-1415	47	39	&	&	CCONJ
ijtc-1415	47	40	accounting	accounting	PROPN
ijtc-1415	47	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	47	42	practices	practice	NOUN
ijtc-1415	47	43	can	can	AUX
ijtc-1415	47	44	boost	boost	VERB
ijtc-1415	47	45	a	a	DET
ijtc-1415	47	46	company	company	NOUN
ijtc-1415	47	47	's	's	PART
ijtc-1415	47	48	profitability	profitability	NOUN
ijtc-1415	47	49	by	by	ADP
ijtc-1415	47	50	promoting	promote	VERB
ijtc-1415	47	51	sustainability	sustainability	NOUN
ijtc-1415	47	52	and	and	CCONJ
ijtc-1415	47	53	better	well	ADJ
ijtc-1415	47	54	financial	financial	ADJ
ijtc-1415	47	55	outcomes	outcome	NOUN
ijtc-1415	47	56	(	(	PUNCT
ijtc-1415	47	57	nilla	nilla	PROPN
ijtc-1415	47	58	&	&	CCONJ
ijtc-1415	47	59	slamet	slamet	PROPN
ijtc-1415	47	60	,	,	PUNCT
ijtc-1415	47	61	2023a	2023a	NUM
ijtc-1415	47	62	)	)	PUNCT
ijtc-1415	47	63	.	.	PUNCT
ijtc-1415	48	1	leverage	leverage	NOUN
ijtc-1415	48	2	appertains	appertain	VERB
ijtc-1415	48	3	to	to	ADP
ijtc-1415	48	4	a	a	DET
ijtc-1415	48	5	company	company	NOUN
ijtc-1415	48	6	's	's	PART
ijtc-1415	48	7	strategy	strategy	NOUN
ijtc-1415	48	8	of	of	ADP
ijtc-1415	48	9	using	use	VERB
ijtc-1415	48	10	assets	asset	NOUN
ijtc-1415	48	11	and	and	CCONJ
ijtc-1415	48	12	sources	source	NOUN
ijtc-1415	48	13	of	of	ADP
ijtc-1415	48	14	funds	fund	NOUN
ijtc-1415	48	15	that	that	PRON
ijtc-1415	48	16	have	have	AUX
ijtc-1415	48	17	fixed	fix	VERB
ijtc-1415	48	18	costs	cost	NOUN
ijtc-1415	48	19	to	to	PART
ijtc-1415	48	20	increase	increase	VERB
ijtc-1415	48	21	the	the	DET
ijtc-1415	48	22	profitability	profitability	NOUN
ijtc-1415	48	23	of	of	ADP
ijtc-1415	48	24	shareholders	shareholder	NOUN
ijtc-1415	48	25	(	(	PUNCT
ijtc-1415	48	26	syahzuni	syahzuni	PROPN
ijtc-1415	48	27	&	&	CCONJ
ijtc-1415	48	28	florencia	florencia	PROPN
ijtc-1415	48	29	,	,	PUNCT
ijtc-1415	48	30	2023	2023	NUM
ijtc-1415	48	31	)	)	PUNCT
ijtc-1415	48	32	.	.	PUNCT
ijtc-1415	49	1	if	if	SCONJ
ijtc-1415	49	2	the	the	DET
ijtc-1415	49	3	leverage	leverage	NOUN
ijtc-1415	49	4	proportion	proportion	NOUN
ijtc-1415	49	5	is	be	AUX
ijtc-1415	49	6	not	not	PART
ijtc-1415	49	7	well	well	ADV
ijtc-1415	49	8	considered	consider	VERB
ijtc-1415	49	9	,	,	PUNCT
ijtc-1415	49	10	it	it	PRON
ijtc-1415	49	11	can	can	AUX
ijtc-1415	49	12	lead	lead	VERB
ijtc-1415	49	13	to	to	ADP
ijtc-1415	49	14	a	a	DET
ijtc-1415	49	15	decrease	decrease	NOUN
ijtc-1415	49	16	in	in	ADP
ijtc-1415	49	17	profitability	profitability	NOUN
ijtc-1415	49	18	due	due	ADP
ijtc-1415	49	19	to	to	ADP
ijtc-1415	49	20	fixed	fix	VERB
ijtc-1415	49	21	interest	interest	NOUN
ijtc-1415	49	22	expenses	expense	NOUN
ijtc-1415	49	23	.	.	PUNCT
ijtc-1415	50	1	high	high	ADJ
ijtc-1415	50	2	debt	debt	NOUN
ijtc-1415	50	3	can	can	AUX
ijtc-1415	50	4	reduce	reduce	VERB
ijtc-1415	50	5	profitability	profitability	NOUN
ijtc-1415	50	6	because	because	SCONJ
ijtc-1415	50	7	the	the	DET
ijtc-1415	50	8	company	company	NOUN
ijtc-1415	50	9	must	must	AUX
ijtc-1415	50	10	shift	shift	VERB
ijtc-1415	50	11	focus	focus	NOUN
ijtc-1415	50	12	from	from	ADP
ijtc-1415	50	13	increasing	increase	VERB
ijtc-1415	50	14	productivity	productivity	NOUN
ijtc-1415	50	15	to	to	ADP
ijtc-1415	50	16	paying	pay	VERB
ijtc-1415	50	17	off	off	ADP
ijtc-1415	50	18	debt	debt	NOUN
ijtc-1415	50	19	(	(	PUNCT
ijtc-1415	50	20	nailufaroh	nailufaroh	NOUN
ijtc-1415	50	21	et	et	NOUN
ijtc-1415	50	22	al	al	PROPN
ijtc-1415	50	23	.	.	PROPN
ijtc-1415	50	24	,	,	PUNCT
ijtc-1415	50	25	2022a	2022a	NUM
ijtc-1415	50	26	)	)	PUNCT
ijtc-1415	50	27	.	.	PUNCT
ijtc-1415	51	1	therefore	therefore	ADV
ijtc-1415	51	2	,	,	PUNCT
ijtc-1415	51	3	leverage	leverage	NOUN
ijtc-1415	51	4	becomes	become	VERB
ijtc-1415	51	5	an	an	DET
ijtc-1415	51	6	independent	independent	ADJ
ijtc-1415	51	7	variable	variable	NOUN
ijtc-1415	51	8	to	to	PART
ijtc-1415	51	9	be	be	AUX
ijtc-1415	51	10	investigated	investigate	VERB
ijtc-1415	51	11	.	.	PUNCT
ijtc-1415	52	1	leverage	leverage	NOUN
ijtc-1415	52	2	is	be	AUX
ijtc-1415	52	3	a	a	DET
ijtc-1415	52	4	financial	financial	ADJ
ijtc-1415	52	5	indicator	indicator	NOUN
ijtc-1415	52	6	that	that	PRON
ijtc-1415	52	7	measures	measure	VERB
ijtc-1415	52	8	a	a	DET
ijtc-1415	52	9	company	company	NOUN
ijtc-1415	52	10	’s	’s	PART
ijtc-1415	52	11	debt	debt	NOUN
ijtc-1415	52	12	relative	relative	ADJ
ijtc-1415	52	13	to	to	ADP
ijtc-1415	52	14	its	its	PRON
ijtc-1415	52	15	assets	asset	NOUN
ijtc-1415	52	16	,	,	PUNCT
ijtc-1415	52	17	reflecting	reflect	VERB
ijtc-1415	52	18	how	how	SCONJ
ijtc-1415	52	19	the	the	DET
ijtc-1415	52	20	company	company	NOUN
ijtc-1415	52	21	funds	fund	VERB
ijtc-1415	52	22	its	its	PRON
ijtc-1415	52	23	operations	operation	NOUN
ijtc-1415	52	24	and	and	CCONJ
ijtc-1415	52	25	the	the	DET
ijtc-1415	52	26	risks	risk	NOUN
ijtc-1415	52	27	it	it	PRON
ijtc-1415	52	28	faces	face	VERB
ijtc-1415	52	29	.	.	PUNCT
ijtc-1415	53	1	if	if	SCONJ
ijtc-1415	53	2	leverage	leverage	NOUN
ijtc-1415	53	3	is	be	AUX
ijtc-1415	53	4	not	not	PART
ijtc-1415	53	5	managed	manage	VERB
ijtc-1415	53	6	carefully	carefully	ADV
ijtc-1415	53	7	,	,	PUNCT
ijtc-1415	53	8	it	it	PRON
ijtc-1415	53	9	can	can	AUX
ijtc-1415	53	10	hurt	hurt	VERB
ijtc-1415	53	11	profitability	profitability	NOUN
ijtc-1415	53	12	due	due	ADP
ijtc-1415	53	13	to	to	ADP
ijtc-1415	53	14	fixed	fix	VERB
ijtc-1415	53	15	interest	interest	NOUN
ijtc-1415	53	16	obligations	obligation	NOUN
ijtc-1415	53	17	.	.	PUNCT
ijtc-1415	54	1	high	high	ADJ
ijtc-1415	54	2	debt	debt	NOUN
ijtc-1415	54	3	levels	level	NOUN
ijtc-1415	54	4	force	force	VERB
ijtc-1415	54	5	companies	company	NOUN
ijtc-1415	54	6	to	to	PART
ijtc-1415	54	7	prioritize	prioritize	VERB
ijtc-1415	54	8	debt	debt	NOUN
ijtc-1415	54	9	repayment	repayment	NOUN
ijtc-1415	54	10	over	over	ADP
ijtc-1415	54	11	productivity	productivity	NOUN
ijtc-1415	54	12	improvements	improvement	NOUN
ijtc-1415	54	13	,	,	PUNCT
ijtc-1415	54	14	reducing	reduce	VERB
ijtc-1415	54	15	overall	overall	ADJ
ijtc-1415	54	16	profitability	profitability	NOUN
ijtc-1415	54	17	.	.	PUNCT
ijtc-1415	55	1	therefore	therefore	ADV
ijtc-1415	55	2	,	,	PUNCT
ijtc-1415	55	3	excessive	excessive	ADJ
ijtc-1415	55	4	leverage	leverage	NOUN
ijtc-1415	55	5	can	can	AUX
ijtc-1415	55	6	hinder	hinder	VERB
ijtc-1415	55	7	a	a	DET
ijtc-1415	55	8	company	company	NOUN
ijtc-1415	55	9	’s	’s	PART
ijtc-1415	55	10	ability	ability	NOUN
ijtc-1415	55	11	to	to	PART
ijtc-1415	55	12	efficiently	efficiently	ADV
ijtc-1415	55	13	maximize	maximize	VERB
ijtc-1415	55	14	profits	profit	NOUN
ijtc-1415	55	15	(	(	PUNCT
ijtc-1415	55	16	nailufaroh	nailufaroh	NOUN
ijtc-1415	55	17	et	et	NOUN
ijtc-1415	55	18	al	al	PROPN
ijtc-1415	55	19	.	.	PROPN
ijtc-1415	55	20	,	,	PUNCT
ijtc-1415	55	21	2022b	2022b	NUM
ijtc-1415	55	22	)	)	PUNCT
ijtc-1415	55	23	.	.	PUNCT
ijtc-1415	56	1	the	the	DET
ijtc-1415	56	2	author	author	NOUN
ijtc-1415	56	3	will	will	AUX
ijtc-1415	56	4	use	use	VERB
ijtc-1415	56	5	companies	company	NOUN
ijtc-1415	56	6	listed	list	VERB
ijtc-1415	56	7	on	on	ADP
ijtc-1415	56	8	the	the	DET
ijtc-1415	56	9	pefindo	pefindo	NOUN
ijtc-1415	56	10	i	i	PROPN
ijtc-1415	56	11	-	-	PUNCT
ijtc-1415	56	12	grade	grade	NOUN
ijtc-1415	56	13	2023	2023	NUM
ijtc-1415	56	14	index	index	NOUN
ijtc-1415	56	15	as	as	ADP
ijtc-1415	56	16	research	research	NOUN
ijtc-1415	56	17	objects	object	NOUN
ijtc-1415	56	18	.	.	PUNCT
ijtc-1415	57	1	the	the	DET
ijtc-1415	57	2	pefindo	pefindo	NOUN
ijtc-1415	57	3	i	i	PROPN
ijtc-1415	57	4	-	-	PUNCT
ijtc-1415	57	5	grade	grade	NOUN
ijtc-1415	57	6	index	index	NOUN
ijtc-1415	57	7	is	be	AUX
ijtc-1415	57	8	a	a	DET
ijtc-1415	57	9	stock	stock	NOUN
ijtc-1415	57	10	market	market	NOUN
ijtc-1415	57	11	index	index	NOUN
ijtc-1415	57	12	comprising	comprising	NOUN
ijtc-1415	57	13	companies	company	NOUN
ijtc-1415	57	14	listed	list	VERB
ijtc-1415	57	15	on	on	ADP
ijtc-1415	57	16	the	the	DET
ijtc-1415	57	17	indonesia	indonesia	PROPN
ijtc-1415	57	18	stock	stock	PROPN
ijtc-1415	57	19	exchange	exchange	PROPN
ijtc-1415	57	20	(	(	PUNCT
ijtc-1415	57	21	idx	idx	PROPN
ijtc-1415	57	22	)	)	PUNCT
ijtc-1415	57	23	that	that	PRON
ijtc-1415	57	24	have	have	AUX
ijtc-1415	57	25	been	be	AUX
ijtc-1415	57	26	awarded	award	VERB
ijtc-1415	57	27	an	an	DET
ijtc-1415	57	28	investment	investment	NOUN
ijtc-1415	57	29	grade	grade	NOUN
ijtc-1415	57	30	rating	rating	NOUN
ijtc-1415	57	31	by	by	ADP
ijtc-1415	57	32	pefindo	pefindo	NOUN
ijtc-1415	57	33	,	,	PUNCT
ijtc-1415	57	34	an	an	DET
ijtc-1415	57	35	indonesian	indonesian	ADJ
ijtc-1415	57	36	information	information	NOUN
ijtc-1415	57	37	and	and	CCONJ
ijtc-1415	57	38	securities	security	NOUN
ijtc-1415	57	39	rating	rating	NOUN
ijtc-1415	57	40	agency	agency	NOUN
ijtc-1415	57	41	(	(	PUNCT
ijtc-1415	57	42	fhuspa	fhuspa	PROPN
ijtc-1415	57	43	,	,	PUNCT
ijtc-1415	57	44	2023	2023	NUM
ijtc-1415	57	45	)	)	PUNCT
ijtc-1415	57	46	.	.	PUNCT
ijtc-1415	58	1	with	with	ADP
ijtc-1415	58	2	a	a	DET
ijtc-1415	58	3	good	good	ADJ
ijtc-1415	58	4	rating	rating	NOUN
ijtc-1415	58	5	,	,	PUNCT
ijtc-1415	58	6	companies	company	NOUN
ijtc-1415	58	7	in	in	ADP
ijtc-1415	58	8	this	this	DET
ijtc-1415	58	9	index	index	NOUN
ijtc-1415	58	10	are	be	AUX
ijtc-1415	58	11	likely	likely	ADJ
ijtc-1415	58	12	to	to	PART
ijtc-1415	58	13	strive	strive	VERB
ijtc-1415	58	14	for	for	ADP
ijtc-1415	58	15	good	good	ADJ
ijtc-1415	58	16	profitability	profitability	NOUN
ijtc-1415	58	17	,	,	PUNCT
ijtc-1415	58	18	making	make	VERB
ijtc-1415	58	19	this	this	DET
ijtc-1415	58	20	index	index	NOUN
ijtc-1415	58	21	an	an	DET
ijtc-1415	58	22	interesting	interesting	ADJ
ijtc-1415	58	23	research	research	NOUN
ijtc-1415	58	24	object	object	NOUN
ijtc-1415	58	25	for	for	ADP
ijtc-1415	58	26	the	the	DET
ijtc-1415	58	27	researcher	researcher	NOUN
ijtc-1415	58	28	.	.	PUNCT
ijtc-1415	59	1	there	there	PRON
ijtc-1415	59	2	is	be	VERB
ijtc-1415	59	3	limited	limited	ADJ
ijtc-1415	59	4	research	research	NOUN
ijtc-1415	59	5	focusing	focus	VERB
ijtc-1415	59	6	on	on	ADP
ijtc-1415	59	7	how	how	SCONJ
ijtc-1415	59	8	these	these	DET
ijtc-1415	59	9	factors	factor	NOUN
ijtc-1415	59	10	affect	affect	VERB
ijtc-1415	59	11	different	different	ADJ
ijtc-1415	59	12	industries	industry	NOUN
ijtc-1415	59	13	within	within	ADP
ijtc-1415	59	14	the	the	DET
ijtc-1415	59	15	pefindo	pefindo	NOUN
ijtc-1415	59	16	i	i	PROPN
ijtc-1415	59	17	-	-	PUNCT
ijtc-1415	59	18	grade	grade	NOUN
ijtc-1415	59	19	index	index	NOUN
ijtc-1415	59	20	,	,	PUNCT
ijtc-1415	59	21	especially	especially	ADV
ijtc-1415	59	22	for	for	ADP
ijtc-1415	59	23	green	green	ADJ
ijtc-1415	59	24	accounting	accounting	NOUN
ijtc-1415	59	25	variables	variable	NOUN
ijtc-1415	59	26	,	,	PUNCT
ijtc-1415	59	27	so	so	SCONJ
ijtc-1415	59	28	that	that	SCONJ
ijtc-1415	59	29	researchers	researcher	NOUN
ijtc-1415	59	30	are	be	AUX
ijtc-1415	59	31	interested	interested	ADJ
ijtc-1415	59	32	in	in	ADP
ijtc-1415	59	33	conducting	conduct	VERB
ijtc-1415	59	34	this	this	DET
ijtc-1415	59	35	research	research	NOUN
ijtc-1415	59	36	.	.	PUNCT
ijtc-1415	60	1	based	base	VERB
ijtc-1415	60	2	on	on	ADP
ijtc-1415	60	3	the	the	DET
ijtc-1415	60	4	explanation	explanation	NOUN
ijtc-1415	60	5	above	above	ADV
ijtc-1415	60	6	,	,	PUNCT
ijtc-1415	60	7	the	the	DET
ijtc-1415	60	8	researcher	researcher	NOUN
ijtc-1415	60	9	poses	pose	VERB
ijtc-1415	60	10	the	the	DET
ijtc-1415	60	11	following	follow	VERB
ijtc-1415	60	12	research	research	NOUN
ijtc-1415	60	13	question	question	NOUN
ijtc-1415	60	14	:	:	PUNCT
ijtc-1415	60	15	do	do	AUX
ijtc-1415	60	16	corporate	corporate	ADJ
ijtc-1415	60	17	governance	governance	NOUN
ijtc-1415	60	18	,	,	PUNCT
ijtc-1415	60	19	green	green	ADJ
ijtc-1415	60	20	accounting	accounting	NOUN
ijtc-1415	60	21	,	,	PUNCT
ijtc-1415	60	22	and	and	CCONJ
ijtc-1415	60	23	leverage	leverage	NOUN
ijtc-1415	60	24	influence	influence	VERB
ijtc-1415	60	25	the	the	DET
ijtc-1415	60	26	profitability	profitability	NOUN
ijtc-1415	60	27	of	of	ADP
ijtc-1415	60	28	companies	company	NOUN
ijtc-1415	60	29	on	on	ADP
ijtc-1415	60	30	the	the	DET
ijtc-1415	60	31	pefindo	pefindo	NOUN
ijtc-1415	60	32	i	i	PROPN
ijtc-1415	60	33	-	-	PUNCT
ijtc-1415	60	34	grade	grade	NOUN
ijtc-1415	60	35	index	index	NOUN
ijtc-1415	60	36	for	for	ADP
ijtc-1415	60	37	the	the	DET
ijtc-1415	60	38	2018	2018	NUM
ijtc-1415	60	39	-	-	SYM
ijtc-1415	60	40	2022	2022	NUM
ijtc-1415	60	41	period	period	NOUN
ijtc-1415	60	42	?	?	PUNCT
ijtc-1415	61	1	through	through	ADP
ijtc-1415	61	2	the	the	DET
ijtc-1415	61	3	identified	identify	VERB
ijtc-1415	61	4	problem	problem	NOUN
ijtc-1415	61	5	,	,	PUNCT
ijtc-1415	61	6	the	the	DET
ijtc-1415	61	7	researcher	researcher	NOUN
ijtc-1415	61	8	is	be	AUX
ijtc-1415	61	9	motivated	motivated	ADJ
ijtc-1415	61	10	to	to	PART
ijtc-1415	61	11	conduct	conduct	VERB
ijtc-1415	61	12	a	a	DET
ijtc-1415	61	13	study	study	NOUN
ijtc-1415	61	14	titled	title	VERB
ijtc-1415	61	15	"	"	PUNCT
ijtc-1415	61	16	the	the	DET
ijtc-1415	61	17	influence	influence	NOUN
ijtc-1415	61	18	of	of	ADP
ijtc-1415	61	19	corporate	corporate	ADJ
ijtc-1415	61	20	governance	governance	NOUN
ijtc-1415	61	21	,	,	PUNCT
ijtc-1415	61	22	green	green	ADJ
ijtc-1415	61	23	accounting	accounting	NOUN
ijtc-1415	61	24	,	,	PUNCT
ijtc-1415	61	25	and	and	CCONJ
ijtc-1415	61	26	leverage	leverage	NOUN
ijtc-1415	61	27	on	on	ADP
ijtc-1415	61	28	company	company	NOUN
ijtc-1415	61	29	profitability	profitability	NOUN
ijtc-1415	61	30	on	on	ADP
ijtc-1415	61	31	the	the	DET
ijtc-1415	61	32	pefindo	pefindo	NOUN
ijtc-1415	61	33	i	i	PROPN
ijtc-1415	61	34	-	-	PUNCT
ijtc-1415	61	35	grade	grade	NOUN
ijtc-1415	61	36	index	index	NOUN
ijtc-1415	61	37	"	"	PUNCT
ijtc-1415	61	38	to	to	PART
ijtc-1415	61	39	prove	prove	VERB
ijtc-1415	61	40	the	the	DET
ijtc-1415	61	41	effects	effect	NOUN
ijtc-1415	61	42	generated	generate	VERB
ijtc-1415	61	43	by	by	ADP
ijtc-1415	61	44	these	these	DET
ijtc-1415	61	45	factors	factor	NOUN
ijtc-1415	61	46	.	.	PUNCT
ijtc-1415	62	1	this	this	DET
ijtc-1415	62	2	research	research	NOUN
ijtc-1415	62	3	is	be	AUX
ijtc-1415	62	4	expected	expect	VERB
ijtc-1415	62	5	to	to	PART
ijtc-1415	62	6	provide	provide	VERB
ijtc-1415	62	7	benefits	benefit	NOUN
ijtc-1415	62	8	to	to	PART
ijtc-1415	62	9	expand	expand	VERB
ijtc-1415	62	10	understanding	understanding	NOUN
ijtc-1415	62	11	of	of	ADP
ijtc-1415	62	12	corporate	corporate	ADJ
ijtc-1415	62	13	governance	governance	NOUN
ijtc-1415	62	14	,	,	PUNCT
ijtc-1415	62	15	green	green	ADJ
ijtc-1415	62	16	accounting	accounting	NOUN
ijtc-1415	62	17	,	,	PUNCT
ijtc-1415	62	18	and	and	CCONJ
ijtc-1415	62	19	financial	financial	ADJ
ijtc-1415	62	20	leverage	leverage	NOUN
ijtc-1415	62	21	by	by	ADP
ijtc-1415	62	22	analyzing	analyze	VERB
ijtc-1415	62	23	their	their	PRON
ijtc-1415	62	24	joint	joint	ADJ
ijtc-1415	62	25	influence	influence	NOUN
ijtc-1415	62	26	on	on	ADP
ijtc-1415	62	27	company	company	NOUN
ijtc-1415	62	28	profitability	profitability	NOUN
ijtc-1415	62	29	and	and	CCONJ
ijtc-1415	62	30	provide	provide	VERB
ijtc-1415	62	31	companies	company	NOUN
ijtc-1415	62	32	with	with	ADP
ijtc-1415	62	33	guidelines	guideline	NOUN
ijtc-1415	62	34	to	to	PART
ijtc-1415	62	35	balance	balance	NOUN
ijtc-1415	62	36	governance	governance	NOUN
ijtc-1415	62	37	,	,	PUNCT
ijtc-1415	62	38	sustainability	sustainability	NOUN
ijtc-1415	62	39	,	,	PUNCT
ijtc-1415	62	40	and	and	CCONJ
ijtc-1415	62	41	financial	financial	ADJ
ijtc-1415	62	42	structure	structure	NOUN
ijtc-1415	62	43	for	for	ADP
ijtc-1415	62	44	profit	profit	NOUN
ijtc-1415	62	45	maximization	maximization	NOUN
ijtc-1415	62	46	.	.	PUNCT
ijtc-1415	63	1	profitability	profitability	NOUN
ijtc-1415	63	2	profitability	profitability	NOUN
ijtc-1415	63	3	is	be	AUX
ijtc-1415	63	4	a	a	DET
ijtc-1415	63	5	concept	concept	NOUN
ijtc-1415	63	6	that	that	PRON
ijtc-1415	63	7	refers	refer	VERB
ijtc-1415	63	8	to	to	ADP
ijtc-1415	63	9	the	the	DET
ijtc-1415	63	10	ratio	ratio	NOUN
ijtc-1415	63	11	used	use	VERB
ijtc-1415	63	12	to	to	PART
ijtc-1415	63	13	compare	compare	VERB
ijtc-1415	63	14	a	a	DET
ijtc-1415	63	15	company	company	NOUN
ijtc-1415	63	16	's	's	PART
ijtc-1415	63	17	efficiency	efficiency	NOUN
ijtc-1415	63	18	in	in	ADP
ijtc-1415	63	19	generating	generate	VERB
ijtc-1415	63	20	profits	profit	NOUN
ijtc-1415	63	21	from	from	ADP
ijtc-1415	63	22	its	its	PRON
ijtc-1415	63	23	revenue	revenue	NOUN
ijtc-1415	63	24	.	.	PUNCT
ijtc-1415	64	1	the	the	DET
ijtc-1415	64	2	purpose	purpose	NOUN
ijtc-1415	64	3	of	of	ADP
ijtc-1415	64	4	profitability	profitability	NOUN
ijtc-1415	64	5	ratios	ratio	NOUN
ijtc-1415	64	6	is	be	AUX
ijtc-1415	64	7	to	to	PART
ijtc-1415	64	8	evaluate	evaluate	VERB
ijtc-1415	64	9	how	how	SCONJ
ijtc-1415	64	10	effectively	effectively	ADJ
ijtc-1415	64	11	management	management	NOUN
ijtc-1415	64	12	generates	generate	VERB
ijtc-1415	64	13	profit	profit	NOUN
ijtc-1415	64	14	levels	level	NOUN
ijtc-1415	64	15	from	from	ADP
ijtc-1415	64	16	the	the	DET
ijtc-1415	64	17	company	company	NOUN
ijtc-1415	64	18	's	's	PART
ijtc-1415	64	19	asset	asset	NOUN
ijtc-1415	64	20	base	base	NOUN
ijtc-1415	64	21	.	.	PUNCT
ijtc-1415	65	1	a	a	DET
ijtc-1415	65	2	company	company	NOUN
ijtc-1415	65	3	is	be	AUX
ijtc-1415	65	4	considered	consider	VERB
ijtc-1415	65	5	to	to	PART
ijtc-1415	65	6	have	have	VERB
ijtc-1415	65	7	good	good	ADJ
ijtc-1415	65	8	performance	performance	NOUN
ijtc-1415	65	9	if	if	SCONJ
ijtc-1415	65	10	it	it	PRON
ijtc-1415	65	11	has	have	VERB
ijtc-1415	65	12	high	high	ADJ
ijtc-1415	65	13	profitability	profitability	NOUN
ijtc-1415	65	14	values	value	NOUN
ijtc-1415	65	15	,	,	PUNCT
ijtc-1415	65	16	reflecting	reflect	VERB
ijtc-1415	65	17	its	its	PRON
ijtc-1415	65	18	capability	capability	NOUN
ijtc-1415	65	19	to	to	PART
ijtc-1415	65	20	generate	generate	VERB
ijtc-1415	65	21	substantial	substantial	ADJ
ijtc-1415	65	22	profits	profit	NOUN
ijtc-1415	65	23	.	.	PUNCT
ijtc-1415	66	1	key	key	ADJ
ijtc-1415	66	2	indicators	indicator	NOUN
ijtc-1415	66	3	used	use	VERB
ijtc-1415	66	4	to	to	PART
ijtc-1415	66	5	assess	assess	VERB
ijtc-1415	66	6	profitability	profitability	NOUN
ijtc-1415	66	7	ratios	ratio	NOUN
ijtc-1415	66	8	include	include	VERB
ijtc-1415	66	9	gpm	gpm	NOUN
ijtc-1415	66	10	(	(	PUNCT
ijtc-1415	66	11	gross	gross	ADJ
ijtc-1415	66	12	profit	profit	NOUN
ijtc-1415	66	13	margin	margin	NOUN
ijtc-1415	66	14	)	)	PUNCT
ijtc-1415	66	15	,	,	PUNCT
ijtc-1415	66	16	npm	npm	PROPN
ijtc-1415	66	17	(	(	PUNCT
ijtc-1415	66	18	net	net	ADJ
ijtc-1415	66	19	profit	profit	NOUN
ijtc-1415	66	20	margin	margin	NOUN
ijtc-1415	66	21	)	)	PUNCT
ijtc-1415	66	22	,	,	PUNCT
ijtc-1415	66	23	roa	roa	PROPN
ijtc-1415	66	24	(	(	PUNCT
ijtc-1415	66	25	return	return	VERB
ijtc-1415	66	26	on	on	ADP
ijtc-1415	66	27	assets	asset	NOUN
ijtc-1415	66	28	)	)	PUNCT
ijtc-1415	66	29	,	,	PUNCT
ijtc-1415	66	30	and	and	CCONJ
ijtc-1415	66	31	tato	tato	NOUN
ijtc-1415	66	32	(	(	PUNCT
ijtc-1415	66	33	total	total	ADJ
ijtc-1415	66	34	asset	asset	NOUN
ijtc-1415	66	35	turnover	turnover	NOUN
ijtc-1415	66	36	)	)	PUNCT
ijtc-1415	66	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	66	38	the	the	DET
ijtc-1415	66	39	effect	effect	NOUN
ijtc-1415	66	40	of	of	ADP
ijtc-1415	66	41	corporate	corporate	ADJ
ijtc-1415	66	42	governance	governance	NOUN
ijtc-1415	66	43	,	,	PUNCT
ijtc-1415	66	44	green	green	ADJ
ijtc-1415	66	45	accounting	accounting	NOUN
ijtc-1415	66	46	and	and	CCONJ
ijtc-1415	66	47	leverage	leverage	NOUN
ijtc-1415	66	48	on	on	ADP
ijtc-1415	66	49	company	company	NOUN
ijtc-1415	66	50	profitability	profitability	NOUN
ijtc-1415	66	51	on	on	ADP
ijtc-1415	66	52	pefindo	pefindo	PROPN
ijtc-1415	66	53	i	i	PROPN
ijtc-1415	66	54	-	-	PUNCT
ijtc-1415	66	55	grade	grade	NOUN
ijtc-1415	66	56	index	index	NOUN
ijtc-1415	66	57	setiadi	setiadi	NOUN
ijtc-1415	66	58	,	,	PUNCT
ijtc-1415	66	59	hutabarat	hutabarat	NOUN
ijtc-1415	66	60	,	,	PUNCT
ijtc-1415	66	61	and	and	CCONJ
ijtc-1415	66	62	sinaga	sinaga	NOUN
ijtc-1415	66	63	750	750	NUM
ijtc-1415	66	64	|	|	ADV
ijtc-1415	66	65	ilomata	ilomata	PROPN
ijtc-1415	66	66	international	international	ADJ
ijtc-1415	66	67	journal	journal	NOUN
ijtc-1415	66	68	of	of	ADP
ijtc-1415	66	69	tax	tax	PROPN
ijtc-1415	66	70	&	&	CCONJ
ijtc-1415	66	71	accounting	accounting	PROPN
ijtc-1415	66	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	66	73	(	(	PUNCT
ijtc-1415	66	74	setiowati	setiowati	PROPN
ijtc-1415	66	75	et	et	PROPN
ijtc-1415	66	76	al	al	PROPN
ijtc-1415	66	77	.	.	PROPN
ijtc-1415	66	78	,	,	PUNCT
ijtc-1415	66	79	2023	2023	NUM
ijtc-1415	66	80	)	)	PUNCT
ijtc-1415	66	81	.	.	PUNCT
ijtc-1415	67	1	this	this	DET
ijtc-1415	67	2	study	study	NOUN
ijtc-1415	67	3	focuses	focus	VERB
ijtc-1415	67	4	on	on	ADP
ijtc-1415	67	5	the	the	DET
ijtc-1415	67	6	roa	roa	NOUN
ijtc-1415	67	7	indicator	indicator	NOUN
ijtc-1415	67	8	,	,	PUNCT
ijtc-1415	67	9	which	which	PRON
ijtc-1415	67	10	aims	aim	VERB
ijtc-1415	67	11	to	to	PART
ijtc-1415	67	12	evaluate	evaluate	VERB
ijtc-1415	67	13	managerial	managerial	ADJ
ijtc-1415	67	14	ability	ability	NOUN
ijtc-1415	67	15	in	in	ADP
ijtc-1415	67	16	generating	generate	VERB
ijtc-1415	67	17	profits	profit	NOUN
ijtc-1415	67	18	through	through	ADP
ijtc-1415	67	19	the	the	DET
ijtc-1415	67	20	utilization	utilization	NOUN
ijtc-1415	67	21	of	of	ADP
ijtc-1415	67	22	the	the	DET
ijtc-1415	67	23	company	company	NOUN
ijtc-1415	67	24	's	's	PART
ijtc-1415	67	25	total	total	ADJ
ijtc-1415	67	26	assets	asset	NOUN
ijtc-1415	67	27	.	.	PUNCT
ijtc-1415	68	1	(	(	PUNCT
ijtc-1415	68	2	nur	nur	VERB
ijtc-1415	68	3	ilham	ilham	PROPN
ijtc-1415	68	4	et	et	PROPN
ijtc-1415	68	5	al	al	PROPN
ijtc-1415	68	6	.	.	PROPN
ijtc-1415	68	7	,	,	PUNCT
ijtc-1415	68	8	2022	2022	NUM
ijtc-1415	68	9	)	)	PUNCT
ijtc-1415	68	10	defined	define	VERB
ijtc-1415	68	11	profitability	profitability	NOUN
ijtc-1415	68	12	as	as	ADP
ijtc-1415	68	13	the	the	DET
ijtc-1415	68	14	final	final	ADJ
ijtc-1415	68	15	outcome	outcome	NOUN
ijtc-1415	68	16	resulting	result	VERB
ijtc-1415	68	17	from	from	ADP
ijtc-1415	68	18	a	a	DET
ijtc-1415	68	19	series	series	NOUN
ijtc-1415	68	20	of	of	ADP
ijtc-1415	68	21	company	company	NOUN
ijtc-1415	68	22	policies	policy	NOUN
ijtc-1415	68	23	and	and	CCONJ
ijtc-1415	68	24	decisions	decision	NOUN
ijtc-1415	68	25	,	,	PUNCT
ijtc-1415	68	26	representing	represent	VERB
ijtc-1415	68	27	the	the	DET
ijtc-1415	68	28	company	company	NOUN
ijtc-1415	68	29	's	's	PART
ijtc-1415	68	30	agility	agility	NOUN
ijtc-1415	68	31	in	in	ADP
ijtc-1415	68	32	accumulating	accumulate	VERB
ijtc-1415	68	33	profits	profit	NOUN
ijtc-1415	68	34	.	.	PUNCT
ijtc-1415	69	1	thus	thus	ADV
ijtc-1415	69	2	,	,	PUNCT
ijtc-1415	69	3	profitability	profitability	NOUN
ijtc-1415	69	4	analysis	analysis	NOUN
ijtc-1415	69	5	is	be	AUX
ijtc-1415	69	6	important	important	ADJ
ijtc-1415	69	7	for	for	ADP
ijtc-1415	69	8	investors	investor	NOUN
ijtc-1415	69	9	as	as	SCONJ
ijtc-1415	69	10	it	it	PRON
ijtc-1415	69	11	allows	allow	VERB
ijtc-1415	69	12	shareholders	shareholder	NOUN
ijtc-1415	69	13	to	to	PART
ijtc-1415	69	14	see	see	VERB
ijtc-1415	69	15	the	the	DET
ijtc-1415	69	16	potential	potential	ADJ
ijtc-1415	69	17	dividends	dividend	NOUN
ijtc-1415	69	18	they	they	PRON
ijtc-1415	69	19	can	can	AUX
ijtc-1415	69	20	receive	receive	VERB
ijtc-1415	69	21	from	from	ADP
ijtc-1415	69	22	their	their	PRON
ijtc-1415	69	23	investment	investment	NOUN
ijtc-1415	69	24	in	in	ADP
ijtc-1415	69	25	the	the	DET
ijtc-1415	69	26	company	company	NOUN
ijtc-1415	69	27	.	.	PUNCT
ijtc-1415	70	1	profitability	profitability	NOUN
ijtc-1415	70	2	needs	need	VERB
ijtc-1415	70	3	to	to	PART
ijtc-1415	70	4	be	be	AUX
ijtc-1415	70	5	considered	consider	VERB
ijtc-1415	70	6	by	by	ADP
ijtc-1415	70	7	companies	company	NOUN
ijtc-1415	70	8	because	because	SCONJ
ijtc-1415	70	9	it	it	PRON
ijtc-1415	70	10	determines	determine	VERB
ijtc-1415	70	11	how	how	SCONJ
ijtc-1415	70	12	well	well	ADV
ijtc-1415	70	13	a	a	DET
ijtc-1415	70	14	company	company	NOUN
ijtc-1415	70	15	can	can	AUX
ijtc-1415	70	16	sustain	sustain	VERB
ijtc-1415	70	17	itself	itself	PRON
ijtc-1415	70	18	.	.	PUNCT
ijtc-1415	71	1	profitability	profitability	NOUN
ijtc-1415	71	2	describes	describe	VERB
ijtc-1415	71	3	how	how	SCONJ
ijtc-1415	71	4	well	well	ADV
ijtc-1415	71	5	a	a	DET
ijtc-1415	71	6	company	company	NOUN
ijtc-1415	71	7	can	can	AUX
ijtc-1415	71	8	generate	generate	VERB
ijtc-1415	71	9	profits	profit	NOUN
ijtc-1415	71	10	that	that	PRON
ijtc-1415	71	11	set	set	VERB
ijtc-1415	71	12	a	a	DET
ijtc-1415	71	13	higher	high	ADJ
ijtc-1415	71	14	success	success	NOUN
ijtc-1415	71	15	standard	standard	NOUN
ijtc-1415	71	16	for	for	ADP
ijtc-1415	71	17	better	well	ADJ
ijtc-1415	71	18	company	company	NOUN
ijtc-1415	71	19	sustainability	sustainability	NOUN
ijtc-1415	71	20	(	(	PUNCT
ijtc-1415	71	21	kaunang	kaunang	PROPN
ijtc-1415	71	22	et	et	PROPN
ijtc-1415	71	23	al	al	PROPN
ijtc-1415	71	24	.	.	PROPN
ijtc-1415	71	25	,	,	PUNCT
ijtc-1415	71	26	2023	2023	NUM
ijtc-1415	71	27	)	)	PUNCT
ijtc-1415	71	28	.	.	PUNCT
ijtc-1415	72	1	corporate	corporate	ADJ
ijtc-1415	72	2	governance	governance	NOUN
ijtc-1415	72	3	corporate	corporate	ADJ
ijtc-1415	72	4	governance	governance	NOUN
ijtc-1415	72	5	was	be	AUX
ijtc-1415	72	6	introduced	introduce	VERB
ijtc-1415	72	7	in	in	ADP
ijtc-1415	72	8	the	the	DET
ijtc-1415	72	9	uk	uk	PROPN
ijtc-1415	72	10	through	through	ADP
ijtc-1415	72	11	the	the	DET
ijtc-1415	72	12	cadbury	cadbury	PROPN
ijtc-1415	72	13	committee	committee	NOUN
ijtc-1415	72	14	in	in	ADP
ijtc-1415	72	15	1992	1992	NUM
ijtc-1415	72	16	,	,	PUNCT
ijtc-1415	72	17	via	via	ADP
ijtc-1415	72	18	the	the	DET
ijtc-1415	72	19	report	report	NOUN
ijtc-1415	72	20	known	know	VERB
ijtc-1415	72	21	as	as	ADP
ijtc-1415	72	22	the	the	DET
ijtc-1415	72	23	cadbury	cadbury	NOUN
ijtc-1415	72	24	report	report	NOUN
ijtc-1415	72	25	.	.	PUNCT
ijtc-1415	73	1	despite	despite	SCONJ
ijtc-1415	73	2	various	various	ADJ
ijtc-1415	73	3	definitions	definition	NOUN
ijtc-1415	73	4	by	by	ADP
ijtc-1415	73	5	experts	expert	NOUN
ijtc-1415	73	6	,	,	PUNCT
ijtc-1415	73	7	gcg	gcg	VERB
ijtc-1415	73	8	fundamentally	fundamentally	ADV
ijtc-1415	73	9	refers	refer	VERB
ijtc-1415	73	10	to	to	ADP
ijtc-1415	73	11	principles	principle	NOUN
ijtc-1415	73	12	that	that	PRON
ijtc-1415	73	13	underpin	underpin	VERB
ijtc-1415	73	14	the	the	DET
ijtc-1415	73	15	rights	right	NOUN
ijtc-1415	73	16	and	and	CCONJ
ijtc-1415	73	17	obligations	obligation	NOUN
ijtc-1415	73	18	of	of	ADP
ijtc-1415	73	19	related	related	ADJ
ijtc-1415	73	20	parties	party	NOUN
ijtc-1415	73	21	within	within	ADP
ijtc-1415	73	22	a	a	DET
ijtc-1415	73	23	company	company	NOUN
ijtc-1415	73	24	and	and	CCONJ
ijtc-1415	73	25	promote	promote	VERB
ijtc-1415	73	26	transparency	transparency	NOUN
ijtc-1415	73	27	in	in	ADP
ijtc-1415	73	28	all	all	DET
ijtc-1415	73	29	company	company	NOUN
ijtc-1415	73	30	processes	process	NOUN
ijtc-1415	73	31	.	.	PUNCT
ijtc-1415	74	1	key	key	ADJ
ijtc-1415	74	2	principles	principle	NOUN
ijtc-1415	74	3	of	of	ADP
ijtc-1415	74	4	gcg	gcg	NOUN
ijtc-1415	74	5	include	include	VERB
ijtc-1415	74	6	openness	openness	NOUN
ijtc-1415	74	7	,	,	PUNCT
ijtc-1415	74	8	accountability	accountability	NOUN
ijtc-1415	74	9	,	,	PUNCT
ijtc-1415	74	10	responsibility	responsibility	NOUN
ijtc-1415	74	11	,	,	PUNCT
ijtc-1415	74	12	independence	independence	NOUN
ijtc-1415	74	13	,	,	PUNCT
ijtc-1415	74	14	and	and	CCONJ
ijtc-1415	74	15	fairness	fairness	NOUN
ijtc-1415	74	16	(	(	PUNCT
ijtc-1415	74	17	sinaga	sinaga	NOUN
ijtc-1415	74	18	et	et	PROPN
ijtc-1415	74	19	al	al	PROPN
ijtc-1415	74	20	.	.	PROPN
ijtc-1415	74	21	,	,	PUNCT
ijtc-1415	74	22	2022	2022	NUM
ijtc-1415	74	23	)	)	PUNCT
ijtc-1415	74	24	.	.	PUNCT
ijtc-1415	75	1	the	the	DET
ijtc-1415	75	2	ratio	ratio	NOUN
ijtc-1415	75	3	of	of	ADP
ijtc-1415	75	4	independent	independent	ADJ
ijtc-1415	75	5	commissioners	commissioner	NOUN
ijtc-1415	75	6	,	,	PUNCT
ijtc-1415	75	7	who	who	PRON
ijtc-1415	75	8	are	be	AUX
ijtc-1415	75	9	members	member	NOUN
ijtc-1415	75	10	of	of	ADP
ijtc-1415	75	11	the	the	DET
ijtc-1415	75	12	board	board	NOUN
ijtc-1415	75	13	not	not	PART
ijtc-1415	75	14	affiliated	affiliate	VERB
ijtc-1415	75	15	with	with	ADP
ijtc-1415	75	16	the	the	DET
ijtc-1415	75	17	company	company	NOUN
ijtc-1415	75	18	,	,	PUNCT
ijtc-1415	75	19	is	be	AUX
ijtc-1415	75	20	crucial	crucial	ADJ
ijtc-1415	75	21	for	for	ADP
ijtc-1415	75	22	corporate	corporate	ADJ
ijtc-1415	75	23	oversight	oversight	NOUN
ijtc-1415	75	24	.	.	PUNCT
ijtc-1415	76	1	a	a	DET
ijtc-1415	76	2	sufficient	sufficient	ADJ
ijtc-1415	76	3	number	number	NOUN
ijtc-1415	76	4	of	of	ADP
ijtc-1415	76	5	independent	independent	ADJ
ijtc-1415	76	6	commissioners	commissioner	NOUN
ijtc-1415	76	7	ensures	ensure	VERB
ijtc-1415	76	8	effective	effective	ADJ
ijtc-1415	76	9	oversight	oversight	NOUN
ijtc-1415	76	10	in	in	ADP
ijtc-1415	76	11	accordance	accordance	NOUN
ijtc-1415	76	12	with	with	ADP
ijtc-1415	76	13	legal	legal	ADJ
ijtc-1415	76	14	regulations	regulation	NOUN
ijtc-1415	76	15	.	.	PUNCT
ijtc-1415	77	1	at	at	ADV
ijtc-1415	77	2	least	least	ADV
ijtc-1415	77	3	one	one	NUM
ijtc-1415	77	4	member	member	NOUN
ijtc-1415	77	5	of	of	ADP
ijtc-1415	77	6	the	the	DET
ijtc-1415	77	7	independent	independent	ADJ
ijtc-1415	77	8	commissioners	commissioner	NOUN
ijtc-1415	77	9	must	must	AUX
ijtc-1415	77	10	have	have	VERB
ijtc-1415	77	11	an	an	DET
ijtc-1415	77	12	accounting	accounting	NOUN
ijtc-1415	77	13	or	or	CCONJ
ijtc-1415	77	14	financial	financial	ADJ
ijtc-1415	77	15	background	background	NOUN
ijtc-1415	77	16	,	,	PUNCT
ijtc-1415	77	17	as	as	ADP
ijtc-1415	77	18	per	per	ADP
ijtc-1415	77	19	the	the	DET
ijtc-1415	77	20	2006	2006	NUM
ijtc-1415	77	21	knkg	knkg	PROPN
ijtc-1415	77	22	guidelines	guideline	NOUN
ijtc-1415	77	23	.	.	PUNCT
ijtc-1415	78	1	bapepam	bapepam	PROPN
ijtc-1415	78	2	mandates	mandate	NOUN
ijtc-1415	78	3	that	that	SCONJ
ijtc-1415	78	4	30	30	NUM
ijtc-1415	78	5	%	%	NOUN
ijtc-1415	78	6	of	of	ADP
ijtc-1415	78	7	the	the	DET
ijtc-1415	78	8	total	total	ADJ
ijtc-1415	78	9	board	board	NOUN
ijtc-1415	78	10	members	member	NOUN
ijtc-1415	78	11	must	must	AUX
ijtc-1415	78	12	be	be	AUX
ijtc-1415	78	13	independent	independent	ADJ
ijtc-1415	78	14	.	.	PUNCT
ijtc-1415	79	1	independent	independent	ADJ
ijtc-1415	79	2	commissioners	commissioner	NOUN
ijtc-1415	79	3	are	be	AUX
ijtc-1415	79	4	appointed	appoint	VERB
ijtc-1415	79	5	based	base	VERB
ijtc-1415	79	6	on	on	ADP
ijtc-1415	79	7	the	the	DET
ijtc-1415	79	8	conclusions	conclusion	NOUN
ijtc-1415	79	9	of	of	ADP
ijtc-1415	79	10	the	the	DET
ijtc-1415	79	11	general	general	ADJ
ijtc-1415	79	12	meeting	meeting	NOUN
ijtc-1415	79	13	of	of	ADP
ijtc-1415	79	14	shareholders	shareholder	NOUN
ijtc-1415	79	15	(	(	PUNCT
ijtc-1415	79	16	rups	rup	NOUN
ijtc-1415	79	17	)	)	PUNCT
ijtc-1415	79	18	and	and	CCONJ
ijtc-1415	79	19	must	must	AUX
ijtc-1415	79	20	have	have	VERB
ijtc-1415	79	21	no	no	DET
ijtc-1415	79	22	ties	tie	NOUN
ijtc-1415	79	23	to	to	ADP
ijtc-1415	79	24	major	major	ADJ
ijtc-1415	79	25	shareholders	shareholder	NOUN
ijtc-1415	79	26	,	,	PUNCT
ijtc-1415	79	27	directors	director	NOUN
ijtc-1415	79	28	,	,	PUNCT
ijtc-1415	79	29	or	or	CCONJ
ijtc-1415	79	30	other	other	ADJ
ijtc-1415	79	31	board	board	NOUN
ijtc-1415	79	32	members	member	NOUN
ijtc-1415	79	33	.	.	PUNCT
ijtc-1415	80	1	the	the	DET
ijtc-1415	80	2	board	board	NOUN
ijtc-1415	80	3	of	of	ADP
ijtc-1415	80	4	commissioners	commissioner	NOUN
ijtc-1415	80	5	fulfills	fulfill	VERB
ijtc-1415	80	6	its	its	PRON
ijtc-1415	80	7	responsibilities	responsibility	NOUN
ijtc-1415	80	8	by	by	ADP
ijtc-1415	80	9	holding	hold	VERB
ijtc-1415	80	10	regular	regular	ADJ
ijtc-1415	80	11	meetings	meeting	NOUN
ijtc-1415	80	12	to	to	PART
ijtc-1415	80	13	review	review	VERB
ijtc-1415	80	14	decisions	decision	NOUN
ijtc-1415	80	15	made	make	VERB
ijtc-1415	80	16	by	by	ADP
ijtc-1415	80	17	the	the	DET
ijtc-1415	80	18	directors	director	NOUN
ijtc-1415	80	19	.	.	PUNCT
ijtc-1415	81	1	these	these	DET
ijtc-1415	81	2	meetings	meeting	NOUN
ijtc-1415	81	3	serve	serve	VERB
ijtc-1415	81	4	as	as	ADP
ijtc-1415	81	5	a	a	DET
ijtc-1415	81	6	platform	platform	NOUN
ijtc-1415	81	7	for	for	ADP
ijtc-1415	81	8	communication	communication	NOUN
ijtc-1415	81	9	,	,	PUNCT
ijtc-1415	81	10	coordination	coordination	NOUN
ijtc-1415	81	11	,	,	PUNCT
ijtc-1415	81	12	and	and	CCONJ
ijtc-1415	81	13	policy	policy	NOUN
ijtc-1415	81	14	review	review	NOUN
ijtc-1415	81	15	,	,	PUNCT
ijtc-1415	81	16	including	include	VERB
ijtc-1415	81	17	strategic	strategic	ADJ
ijtc-1415	81	18	and	and	CCONJ
ijtc-1415	81	19	operational	operational	ADJ
ijtc-1415	81	20	company	company	NOUN
ijtc-1415	81	21	issues	issue	NOUN
ijtc-1415	81	22	(	(	PUNCT
ijtc-1415	81	23	nur	nur	VERB
ijtc-1415	81	24	ilham	ilham	PROPN
ijtc-1415	81	25	et	et	PROPN
ijtc-1415	81	26	al	al	PROPN
ijtc-1415	81	27	.	.	PROPN
ijtc-1415	81	28	,	,	PUNCT
ijtc-1415	81	29	2022b	2022b	NUM
ijtc-1415	81	30	)	)	PUNCT
ijtc-1415	81	31	.	.	PUNCT
ijtc-1415	82	1	the	the	DET
ijtc-1415	82	2	presence	presence	NOUN
ijtc-1415	82	3	of	of	ADP
ijtc-1415	82	4	good	good	ADJ
ijtc-1415	82	5	corporate	corporate	ADJ
ijtc-1415	82	6	governance	governance	NOUN
ijtc-1415	82	7	is	be	AUX
ijtc-1415	82	8	expected	expect	VERB
ijtc-1415	82	9	to	to	PART
ijtc-1415	82	10	enhance	enhance	VERB
ijtc-1415	82	11	the	the	DET
ijtc-1415	82	12	effectiveness	effectiveness	NOUN
ijtc-1415	82	13	of	of	ADP
ijtc-1415	82	14	company	company	NOUN
ijtc-1415	82	15	oversight	oversight	NOUN
ijtc-1415	82	16	and	and	CCONJ
ijtc-1415	82	17	management	management	NOUN
ijtc-1415	82	18	,	,	PUNCT
ijtc-1415	82	19	ultimately	ultimately	ADV
ijtc-1415	82	20	contributing	contribute	VERB
ijtc-1415	82	21	to	to	ADP
ijtc-1415	82	22	increased	increase	VERB
ijtc-1415	82	23	profitability	profitability	NOUN
ijtc-1415	82	24	.	.	PUNCT
ijtc-1415	83	1	stronger	strong	ADJ
ijtc-1415	83	2	management	management	NOUN
ijtc-1415	83	3	oversight	oversight	NOUN
ijtc-1415	83	4	should	should	AUX
ijtc-1415	83	5	result	result	VERB
ijtc-1415	83	6	in	in	ADP
ijtc-1415	83	7	better	well	ADJ
ijtc-1415	83	8	company	company	NOUN
ijtc-1415	83	9	performance	performance	NOUN
ijtc-1415	83	10	,	,	PUNCT
ijtc-1415	83	11	positively	positively	ADV
ijtc-1415	83	12	impacting	impact	VERB
ijtc-1415	83	13	profitability	profitability	NOUN
ijtc-1415	83	14	(	(	PUNCT
ijtc-1415	83	15	pendong	pendong	NOUN
ijtc-1415	83	16	et	et	PROPN
ijtc-1415	83	17	al	al	PROPN
ijtc-1415	83	18	.	.	PROPN
ijtc-1415	83	19	,	,	PUNCT
ijtc-1415	83	20	2022b	2022b	NUM
ijtc-1415	83	21	)	)	PUNCT
ijtc-1415	83	22	.	.	PUNCT
ijtc-1415	84	1	implementing	implement	VERB
ijtc-1415	84	2	good	good	ADJ
ijtc-1415	84	3	corporate	corporate	ADJ
ijtc-1415	84	4	governance	governance	NOUN
ijtc-1415	84	5	allows	allow	VERB
ijtc-1415	84	6	companies	company	NOUN
ijtc-1415	84	7	to	to	PART
ijtc-1415	84	8	make	make	VERB
ijtc-1415	84	9	superior	superior	ADJ
ijtc-1415	84	10	and	and	CCONJ
ijtc-1415	84	11	high	high	ADJ
ijtc-1415	84	12	-	-	PUNCT
ijtc-1415	84	13	quality	quality	NOUN
ijtc-1415	84	14	decisions	decision	NOUN
ijtc-1415	84	15	,	,	PUNCT
ijtc-1415	84	16	preventing	prevent	VERB
ijtc-1415	84	17	fund	fund	NOUN
ijtc-1415	84	18	misuse	misuse	NOUN
ijtc-1415	84	19	,	,	PUNCT
ijtc-1415	84	20	waste	waste	NOUN
ijtc-1415	84	21	,	,	PUNCT
ijtc-1415	84	22	and	and	CCONJ
ijtc-1415	84	23	unnecessary	unnecessary	ADJ
ijtc-1415	84	24	expenditures	expenditure	NOUN
ijtc-1415	84	25	.	.	PUNCT
ijtc-1415	85	1	thus	thus	ADV
ijtc-1415	85	2	,	,	PUNCT
ijtc-1415	85	3	the	the	PRON
ijtc-1415	85	4	higher	high	ADJ
ijtc-1415	85	5	the	the	DET
ijtc-1415	85	6	level	level	NOUN
ijtc-1415	85	7	of	of	ADP
ijtc-1415	85	8	good	good	ADJ
ijtc-1415	85	9	corporate	corporate	ADJ
ijtc-1415	85	10	governance	governance	NOUN
ijtc-1415	85	11	in	in	ADP
ijtc-1415	85	12	a	a	DET
ijtc-1415	85	13	company	company	NOUN
ijtc-1415	85	14	,	,	PUNCT
ijtc-1415	85	15	the	the	PRON
ijtc-1415	85	16	greater	great	ADJ
ijtc-1415	85	17	the	the	DET
ijtc-1415	85	18	potential	potential	NOUN
ijtc-1415	85	19	for	for	ADP
ijtc-1415	85	20	increased	increase	VERB
ijtc-1415	85	21	profitability	profitability	NOUN
ijtc-1415	85	22	.	.	PUNCT
ijtc-1415	86	1	h1	h1	PROPN
ijtc-1415	86	2	:	:	PUNCT
ijtc-1415	86	3	corporate	corporate	ADJ
ijtc-1415	86	4	governance	governance	NOUN
ijtc-1415	86	5	has	have	VERB
ijtc-1415	86	6	a	a	DET
ijtc-1415	86	7	positive	positive	ADJ
ijtc-1415	86	8	effect	effect	NOUN
ijtc-1415	86	9	on	on	ADP
ijtc-1415	86	10	profitability	profitability	NOUN
ijtc-1415	86	11	.	.	PUNCT
ijtc-1415	87	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	87	2	the	the	DET
ijtc-1415	87	3	effect	effect	NOUN
ijtc-1415	87	4	of	of	ADP
ijtc-1415	87	5	corporate	corporate	ADJ
ijtc-1415	87	6	governance	governance	NOUN
ijtc-1415	87	7	,	,	PUNCT
ijtc-1415	87	8	green	green	ADJ
ijtc-1415	87	9	accounting	accounting	NOUN
ijtc-1415	87	10	and	and	CCONJ
ijtc-1415	87	11	leverage	leverage	NOUN
ijtc-1415	87	12	on	on	ADP
ijtc-1415	87	13	company	company	NOUN
ijtc-1415	87	14	profitability	profitability	NOUN
ijtc-1415	87	15	on	on	ADP
ijtc-1415	87	16	pefindo	pefindo	PROPN
ijtc-1415	87	17	i	i	PROPN
ijtc-1415	87	18	-	-	PUNCT
ijtc-1415	87	19	grade	grade	NOUN
ijtc-1415	87	20	index	index	NOUN
ijtc-1415	87	21	setiadi	setiadi	NOUN
ijtc-1415	87	22	,	,	PUNCT
ijtc-1415	87	23	hutabarat	hutabarat	NOUN
ijtc-1415	87	24	,	,	PUNCT
ijtc-1415	87	25	and	and	CCONJ
ijtc-1415	87	26	sinaga	sinaga	NOUN
ijtc-1415	87	27	751	751	NUM
ijtc-1415	87	28	|	|	ADV
ijtc-1415	87	29	ilomata	ilomata	VERB
ijtc-1415	87	30	international	international	ADJ
ijtc-1415	87	31	journal	journal	NOUN
ijtc-1415	87	32	of	of	ADP
ijtc-1415	87	33	tax	tax	PROPN
ijtc-1415	87	34	&	&	CCONJ
ijtc-1415	87	35	accounting	account	VERB
ijtc-1415	87	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	87	37	green	green	ADJ
ijtc-1415	87	38	accounting	accounting	NOUN
ijtc-1415	87	39	according	accord	VERB
ijtc-1415	87	40	to	to	ADP
ijtc-1415	87	41	the	the	DET
ijtc-1415	87	42	legitimacy	legitimacy	NOUN
ijtc-1415	87	43	theory	theory	NOUN
ijtc-1415	87	44	,	,	PUNCT
ijtc-1415	87	45	companies	company	NOUN
ijtc-1415	87	46	will	will	AUX
ijtc-1415	87	47	strive	strive	VERB
ijtc-1415	87	48	to	to	PART
ijtc-1415	87	49	operate	operate	VERB
ijtc-1415	87	50	within	within	ADP
ijtc-1415	87	51	the	the	DET
ijtc-1415	87	52	norms	norm	NOUN
ijtc-1415	87	53	and	and	CCONJ
ijtc-1415	87	54	regulations	regulation	NOUN
ijtc-1415	87	55	accepted	accept	VERB
ijtc-1415	87	56	by	by	ADP
ijtc-1415	87	57	society	society	NOUN
ijtc-1415	87	58	.	.	PUNCT
ijtc-1415	88	1	in	in	ADP
ijtc-1415	88	2	their	their	PRON
ijtc-1415	88	3	operations	operation	NOUN
ijtc-1415	88	4	,	,	PUNCT
ijtc-1415	88	5	companies	company	NOUN
ijtc-1415	88	6	will	will	AUX
ijtc-1415	88	7	adhere	adhere	VERB
ijtc-1415	88	8	to	to	ADP
ijtc-1415	88	9	the	the	DET
ijtc-1415	88	10	applicable	applicable	ADJ
ijtc-1415	88	11	rules	rule	NOUN
ijtc-1415	88	12	and	and	CCONJ
ijtc-1415	88	13	norms	norm	NOUN
ijtc-1415	88	14	,	,	PUNCT
ijtc-1415	88	15	one	one	NUM
ijtc-1415	88	16	of	of	ADP
ijtc-1415	88	17	which	which	PRON
ijtc-1415	88	18	is	be	AUX
ijtc-1415	88	19	by	by	ADP
ijtc-1415	88	20	paying	pay	VERB
ijtc-1415	88	21	attention	attention	NOUN
ijtc-1415	88	22	to	to	ADP
ijtc-1415	88	23	and	and	CCONJ
ijtc-1415	88	24	taking	take	VERB
ijtc-1415	88	25	responsibility	responsibility	NOUN
ijtc-1415	88	26	for	for	ADP
ijtc-1415	88	27	the	the	DET
ijtc-1415	88	28	surrounding	surround	VERB
ijtc-1415	88	29	environment	environment	NOUN
ijtc-1415	88	30	.	.	PUNCT
ijtc-1415	89	1	by	by	ADP
ijtc-1415	89	2	implementing	implement	VERB
ijtc-1415	89	3	environmental	environmental	ADJ
ijtc-1415	89	4	accounting	accounting	NOUN
ijtc-1415	89	5	,	,	PUNCT
ijtc-1415	89	6	companies	company	NOUN
ijtc-1415	89	7	can	can	AUX
ijtc-1415	89	8	avoid	avoid	VERB
ijtc-1415	89	9	legal	legal	ADJ
ijtc-1415	89	10	sanctions	sanction	NOUN
ijtc-1415	89	11	and	and	CCONJ
ijtc-1415	89	12	gain	gain	VERB
ijtc-1415	89	13	support	support	NOUN
ijtc-1415	89	14	from	from	ADP
ijtc-1415	89	15	the	the	DET
ijtc-1415	89	16	community	community	NOUN
ijtc-1415	89	17	(	(	PUNCT
ijtc-1415	89	18	alfian	alfian	ADJ
ijtc-1415	89	19	sayuti	sayuti	NOUN
ijtc-1415	89	20	,	,	PUNCT
ijtc-1415	89	21	2024	2024	NUM
ijtc-1415	89	22	)	)	PUNCT
ijtc-1415	89	23	.	.	PUNCT
ijtc-1415	90	1	environmental	environmental	ADJ
ijtc-1415	90	2	accounting	accounting	NOUN
ijtc-1415	90	3	,	,	PUNCT
ijtc-1415	90	4	known	know	VERB
ijtc-1415	90	5	as	as	ADP
ijtc-1415	90	6	green	green	ADJ
ijtc-1415	90	7	accounting	accounting	NOUN
ijtc-1415	90	8	,	,	PUNCT
ijtc-1415	90	9	emerged	emerge	VERB
ijtc-1415	90	10	in	in	ADP
ijtc-1415	90	11	europe	europe	PROPN
ijtc-1415	90	12	around	around	ADP
ijtc-1415	90	13	the	the	PRON
ijtc-1415	90	14	in	in	ADP
ijtc-1415	90	15	response	response	NOUN
ijtc-1415	90	16	to	to	ADP
ijtc-1415	90	17	pressure	pressure	NOUN
ijtc-1415	90	18	from	from	ADP
ijtc-1415	90	19	non	non	ADJ
ijtc-1415	90	20	-	-	ADJ
ijtc-1415	90	21	governmental	governmental	ADJ
ijtc-1415	90	22	organizations	organization	NOUN
ijtc-1415	90	23	and	and	CCONJ
ijtc-1415	90	24	increasing	increase	VERB
ijtc-1415	90	25	environmental	environmental	ADJ
ijtc-1415	90	26	consciousness	consciousness	NOUN
ijtc-1415	90	27	among	among	ADP
ijtc-1415	90	28	the	the	DET
ijtc-1415	90	29	public	public	NOUN
ijtc-1415	90	30	,	,	PUNCT
ijtc-1415	90	31	companies	company	NOUN
ijtc-1415	90	32	were	be	AUX
ijtc-1415	90	33	encouraged	encourage	VERB
ijtc-1415	90	34	to	to	PART
ijtc-1415	90	35	not	not	PART
ijtc-1415	90	36	only	only	ADV
ijtc-1415	90	37	concentrate	concentrate	VERB
ijtc-1415	90	38	on	on	ADP
ijtc-1415	90	39	their	their	PRON
ijtc-1415	90	40	business	business	NOUN
ijtc-1415	90	41	operations	operation	NOUN
ijtc-1415	90	42	but	but	CCONJ
ijtc-1415	90	43	also	also	ADV
ijtc-1415	90	44	to	to	PART
ijtc-1415	90	45	adopt	adopt	VERB
ijtc-1415	90	46	environmental	environmental	ADJ
ijtc-1415	90	47	management	management	NOUN
ijtc-1415	90	48	practices	practice	NOUN
ijtc-1415	90	49	.	.	PUNCT
ijtc-1415	91	1	the	the	DET
ijtc-1415	91	2	goal	goal	NOUN
ijtc-1415	91	3	is	be	AUX
ijtc-1415	91	4	to	to	PART
ijtc-1415	91	5	improve	improve	VERB
ijtc-1415	91	6	environmental	environmental	ADJ
ijtc-1415	91	7	management	management	NOUN
ijtc-1415	91	8	efficiency	efficiency	NOUN
ijtc-1415	91	9	by	by	ADP
ijtc-1415	91	10	assessing	assess	VERB
ijtc-1415	91	11	environmental	environmental	ADJ
ijtc-1415	91	12	activities	activity	NOUN
ijtc-1415	91	13	in	in	ADP
ijtc-1415	91	14	terms	term	NOUN
ijtc-1415	91	15	of	of	ADP
ijtc-1415	91	16	costs	cost	NOUN
ijtc-1415	91	17	(	(	PUNCT
ijtc-1415	91	18	environmental	environmental	ADJ
ijtc-1415	91	19	costs	cost	NOUN
ijtc-1415	91	20	)	)	PUNCT
ijtc-1415	91	21	and	and	CCONJ
ijtc-1415	91	22	economic	economic	ADJ
ijtc-1415	91	23	benefits	benefit	NOUN
ijtc-1415	91	24	,	,	PUNCT
ijtc-1415	91	25	as	as	ADV
ijtc-1415	91	26	well	well	ADV
ijtc-1415	91	27	as	as	ADP
ijtc-1415	91	28	providing	provide	VERB
ijtc-1415	91	29	positive	positive	ADJ
ijtc-1415	91	30	impacts	impact	NOUN
ijtc-1415	91	31	on	on	ADP
ijtc-1415	91	32	environmental	environmental	ADJ
ijtc-1415	91	33	protection	protection	NOUN
ijtc-1415	91	34	(	(	PUNCT
ijtc-1415	91	35	shofa	shofa	PROPN
ijtc-1415	91	36	allina	allina	PROPN
ijtc-1415	91	37	&	&	CCONJ
ijtc-1415	91	38	abdul	abdul	PROPN
ijtc-1415	91	39	aris	aris	PROPN
ijtc-1415	91	40	,	,	PUNCT
ijtc-1415	91	41	2022	2022	NUM
ijtc-1415	91	42	)	)	PUNCT
ijtc-1415	91	43	.	.	PUNCT
ijtc-1415	92	1	environmental	environmental	ADJ
ijtc-1415	92	2	accounting	accounting	NOUN
ijtc-1415	92	3	is	be	AUX
ijtc-1415	92	4	defined	define	VERB
ijtc-1415	92	5	as	as	ADP
ijtc-1415	92	6	an	an	DET
ijtc-1415	92	7	effort	effort	NOUN
ijtc-1415	92	8	to	to	PART
ijtc-1415	92	9	prevent	prevent	VERB
ijtc-1415	92	10	,	,	PUNCT
ijtc-1415	92	11	reduce	reduce	VERB
ijtc-1415	92	12	,	,	PUNCT
ijtc-1415	92	13	or	or	CCONJ
ijtc-1415	92	14	avoid	avoid	VERB
ijtc-1415	92	15	negative	negative	ADJ
ijtc-1415	92	16	impacts	impact	NOUN
ijtc-1415	92	17	on	on	ADP
ijtc-1415	92	18	the	the	DET
ijtc-1415	92	19	environment	environment	NOUN
ijtc-1415	92	20	by	by	ADP
ijtc-1415	92	21	improving	improve	VERB
ijtc-1415	92	22	events	event	NOUN
ijtc-1415	92	23	that	that	PRON
ijtc-1415	92	24	can	can	AUX
ijtc-1415	92	25	cause	cause	VERB
ijtc-1415	92	26	environmental	environmental	ADJ
ijtc-1415	92	27	damage	damage	NOUN
ijtc-1415	92	28	(	(	PUNCT
ijtc-1415	92	29	sukmadilaga	sukmadilaga	PROPN
ijtc-1415	92	30	et	et	PROPN
ijtc-1415	92	31	al	al	PROPN
ijtc-1415	92	32	.	.	PROPN
ijtc-1415	92	33	,	,	PUNCT
ijtc-1415	92	34	2023b	2023b	NUM
ijtc-1415	92	35	)	)	PUNCT
ijtc-1415	92	36	.	.	PUNCT
ijtc-1415	93	1	environmental	environmental	ADJ
ijtc-1415	93	2	impact	impact	NOUN
ijtc-1415	93	3	is	be	AUX
ijtc-1415	93	4	the	the	DET
ijtc-1415	93	5	burden	burden	NOUN
ijtc-1415	93	6	caused	cause	VERB
ijtc-1415	93	7	by	by	ADP
ijtc-1415	93	8	business	business	NOUN
ijtc-1415	93	9	operations	operation	NOUN
ijtc-1415	93	10	or	or	CCONJ
ijtc-1415	93	11	human	human	ADJ
ijtc-1415	93	12	activities	activity	NOUN
ijtc-1415	93	13	on	on	ADP
ijtc-1415	93	14	the	the	DET
ijtc-1415	93	15	environment	environment	NOUN
ijtc-1415	93	16	,	,	PUNCT
ijtc-1415	93	17	potentially	potentially	ADV
ijtc-1415	93	18	hindering	hinder	VERB
ijtc-1415	93	19	good	good	ADJ
ijtc-1415	93	20	environmental	environmental	ADJ
ijtc-1415	93	21	preservation	preservation	NOUN
ijtc-1415	93	22	.	.	PUNCT
ijtc-1415	94	1	green	green	ADJ
ijtc-1415	94	2	accounting	accounting	NOUN
ijtc-1415	94	3	,	,	PUNCT
ijtc-1415	94	4	also	also	ADV
ijtc-1415	94	5	referred	refer	VERB
ijtc-1415	94	6	to	to	ADP
ijtc-1415	94	7	as	as	ADP
ijtc-1415	94	8	environmental	environmental	ADJ
ijtc-1415	94	9	accounting	accounting	NOUN
ijtc-1415	94	10	or	or	CCONJ
ijtc-1415	94	11	sustainable	sustainable	ADJ
ijtc-1415	94	12	accounting	accounting	NOUN
ijtc-1415	94	13	,	,	PUNCT
ijtc-1415	94	14	is	be	AUX
ijtc-1415	94	15	a	a	DET
ijtc-1415	94	16	method	method	NOUN
ijtc-1415	94	17	of	of	ADP
ijtc-1415	94	18	accounting	accounting	NOUN
ijtc-1415	94	19	that	that	PRON
ijtc-1415	94	20	considers	consider	VERB
ijtc-1415	94	21	the	the	DET
ijtc-1415	94	22	environmental	environmental	ADJ
ijtc-1415	94	23	and	and	CCONJ
ijtc-1415	94	24	social	social	ADJ
ijtc-1415	94	25	impacts	impact	NOUN
ijtc-1415	94	26	of	of	ADP
ijtc-1415	94	27	a	a	DET
ijtc-1415	94	28	company	company	NOUN
ijtc-1415	94	29	's	's	PART
ijtc-1415	94	30	economic	economic	ADJ
ijtc-1415	94	31	activities	activity	NOUN
ijtc-1415	94	32	.	.	PUNCT
ijtc-1415	95	1	the	the	DET
ijtc-1415	95	2	primary	primary	ADJ
ijtc-1415	95	3	objective	objective	NOUN
ijtc-1415	95	4	of	of	ADP
ijtc-1415	95	5	green	green	ADJ
ijtc-1415	95	6	accounting	accounting	NOUN
ijtc-1415	95	7	is	be	AUX
ijtc-1415	95	8	to	to	PART
ijtc-1415	95	9	assess	assess	VERB
ijtc-1415	95	10	and	and	CCONJ
ijtc-1415	95	11	report	report	VERB
ijtc-1415	95	12	the	the	DET
ijtc-1415	95	13	environmental	environmental	ADJ
ijtc-1415	95	14	impacts	impact	NOUN
ijtc-1415	95	15	of	of	ADP
ijtc-1415	95	16	a	a	DET
ijtc-1415	95	17	company	company	NOUN
ijtc-1415	95	18	's	's	PART
ijtc-1415	95	19	business	business	NOUN
ijtc-1415	95	20	operations	operation	NOUN
ijtc-1415	95	21	and	and	CCONJ
ijtc-1415	95	22	to	to	PART
ijtc-1415	95	23	account	account	VERB
ijtc-1415	95	24	for	for	ADP
ijtc-1415	95	25	the	the	DET
ijtc-1415	95	26	economic	economic	ADJ
ijtc-1415	95	27	value	value	NOUN
ijtc-1415	95	28	of	of	ADP
ijtc-1415	95	29	natural	natural	ADJ
ijtc-1415	95	30	resources	resource	NOUN
ijtc-1415	95	31	used	use	VERB
ijtc-1415	95	32	or	or	CCONJ
ijtc-1415	95	33	exploited	exploit	VERB
ijtc-1415	95	34	.	.	PUNCT
ijtc-1415	96	1	the	the	DET
ijtc-1415	96	2	concept	concept	NOUN
ijtc-1415	96	3	of	of	ADP
ijtc-1415	96	4	environmental	environmental	ADJ
ijtc-1415	96	5	performance	performance	NOUN
ijtc-1415	96	6	indicates	indicate	VERB
ijtc-1415	96	7	the	the	DET
ijtc-1415	96	8	level	level	NOUN
ijtc-1415	96	9	of	of	ADP
ijtc-1415	96	10	negative	negative	ADJ
ijtc-1415	96	11	impact	impact	NOUN
ijtc-1415	96	12	on	on	ADP
ijtc-1415	96	13	the	the	DET
ijtc-1415	96	14	environment	environment	NOUN
ijtc-1415	96	15	caused	cause	VERB
ijtc-1415	96	16	by	by	ADP
ijtc-1415	96	17	company	company	NOUN
ijtc-1415	96	18	activities	activity	NOUN
ijtc-1415	96	19	.	.	PUNCT
ijtc-1415	97	1	the	the	DET
ijtc-1415	97	2	indonesian	indonesian	PROPN
ijtc-1415	97	3	national	national	PROPN
ijtc-1415	97	4	standard	standard	PROPN
ijtc-1415	97	5	agency	agency	PROPN
ijtc-1415	97	6	(	(	PUNCT
ijtc-1415	97	7	2005	2005	NUM
ijtc-1415	97	8	)	)	PUNCT
ijtc-1415	97	9	stated	state	VERB
ijtc-1415	97	10	that	that	SCONJ
ijtc-1415	97	11	organizations	organization	NOUN
ijtc-1415	97	12	are	be	AUX
ijtc-1415	97	13	increasingly	increasingly	ADV
ijtc-1415	97	14	aware	aware	ADJ
ijtc-1415	97	15	of	of	ADP
ijtc-1415	97	16	obtaining	obtain	VERB
ijtc-1415	97	17	and	and	CCONJ
ijtc-1415	97	18	reporting	report	VERB
ijtc-1415	97	19	favorable	favorable	ADJ
ijtc-1415	97	20	environmental	environmental	ADJ
ijtc-1415	97	21	performance	performance	NOUN
ijtc-1415	97	22	by	by	ADP
ijtc-1415	97	23	controlling	control	VERB
ijtc-1415	97	24	the	the	DET
ijtc-1415	97	25	environmental	environmental	ADJ
ijtc-1415	97	26	impact	impact	NOUN
ijtc-1415	97	27	of	of	ADP
ijtc-1415	97	28	their	their	PRON
ijtc-1415	97	29	activities	activity	NOUN
ijtc-1415	97	30	,	,	PUNCT
ijtc-1415	97	31	products	product	NOUN
ijtc-1415	97	32	,	,	PUNCT
ijtc-1415	97	33	and	and	CCONJ
ijtc-1415	97	34	services	service	NOUN
ijtc-1415	97	35	,	,	PUNCT
ijtc-1415	97	36	in	in	ADP
ijtc-1415	97	37	accordance	accordance	NOUN
ijtc-1415	97	38	with	with	ADP
ijtc-1415	97	39	the	the	DET
ijtc-1415	97	40	organization	organization	NOUN
ijtc-1415	97	41	's	's	PART
ijtc-1415	97	42	environmental	environmental	ADJ
ijtc-1415	97	43	policies	policy	NOUN
ijtc-1415	97	44	and	and	CCONJ
ijtc-1415	97	45	objectives	objective	NOUN
ijtc-1415	97	46	.	.	PUNCT
ijtc-1415	98	1	environmental	environmental	ADJ
ijtc-1415	98	2	performance	performance	NOUN
ijtc-1415	98	3	measurement	measurement	NOUN
ijtc-1415	98	4	is	be	AUX
ijtc-1415	98	5	applied	apply	VERB
ijtc-1415	98	6	through	through	ADP
ijtc-1415	98	7	environmental	environmental	ADJ
ijtc-1415	98	8	accounting	accounting	NOUN
ijtc-1415	98	9	,	,	PUNCT
ijtc-1415	98	10	which	which	PRON
ijtc-1415	98	11	recognizes	recognize	VERB
ijtc-1415	98	12	and	and	CCONJ
ijtc-1415	98	13	integrates	integrate	VERB
ijtc-1415	98	14	environmental	environmental	ADJ
ijtc-1415	98	15	issues	issue	NOUN
ijtc-1415	98	16	into	into	ADP
ijtc-1415	98	17	the	the	DET
ijtc-1415	98	18	company	company	NOUN
ijtc-1415	98	19	's	's	PART
ijtc-1415	98	20	conventional	conventional	ADJ
ijtc-1415	98	21	accounting	accounting	NOUN
ijtc-1415	98	22	system	system	NOUN
ijtc-1415	98	23	(	(	PUNCT
ijtc-1415	98	24	susanti	susanti	X
ijtc-1415	98	25	et	et	PROPN
ijtc-1415	98	26	al	al	PROPN
ijtc-1415	98	27	.	.	PROPN
ijtc-1415	98	28	,	,	PUNCT
ijtc-1415	98	29	2023	2023	NUM
ijtc-1415	98	30	)	)	PUNCT
ijtc-1415	98	31	.	.	PUNCT
ijtc-1415	99	1	environmental	environmental	ADJ
ijtc-1415	99	2	performance	performance	NOUN
ijtc-1415	99	3	refers	refer	VERB
ijtc-1415	99	4	to	to	ADP
ijtc-1415	99	5	the	the	DET
ijtc-1415	99	6	results	result	NOUN
ijtc-1415	99	7	visible	visible	ADJ
ijtc-1415	99	8	through	through	ADP
ijtc-1415	99	9	the	the	DET
ijtc-1415	99	10	environmental	environmental	ADJ
ijtc-1415	99	11	management	management	NOUN
ijtc-1415	99	12	system	system	NOUN
ijtc-1415	99	13	,	,	PUNCT
ijtc-1415	99	14	which	which	PRON
ijtc-1415	99	15	pertains	pertain	VERB
ijtc-1415	99	16	to	to	ADP
ijtc-1415	99	17	managing	manage	VERB
ijtc-1415	99	18	environmental	environmental	ADJ
ijtc-1415	99	19	factors	factor	NOUN
ijtc-1415	99	20	.	.	PUNCT
ijtc-1415	100	1	this	this	DET
ijtc-1415	100	2	concept	concept	NOUN
ijtc-1415	100	3	is	be	AUX
ijtc-1415	100	4	influenced	influence	VERB
ijtc-1415	100	5	by	by	ADP
ijtc-1415	100	6	the	the	DET
ijtc-1415	100	7	degree	degree	NOUN
ijtc-1415	100	8	of	of	ADP
ijtc-1415	100	9	negative	negative	ADJ
ijtc-1415	100	10	environmental	environmental	ADJ
ijtc-1415	100	11	impacts	impact	NOUN
ijtc-1415	100	12	stemming	stem	VERB
ijtc-1415	100	13	from	from	ADP
ijtc-1415	100	14	the	the	DET
ijtc-1415	100	15	company	company	NOUN
ijtc-1415	100	16	's	's	PART
ijtc-1415	100	17	operations	operation	NOUN
ijtc-1415	100	18	.	.	PUNCT
ijtc-1415	101	1	a	a	DET
ijtc-1415	101	2	low	low	ADJ
ijtc-1415	101	3	environmental	environmental	ADJ
ijtc-1415	101	4	impact	impact	NOUN
ijtc-1415	101	5	signifies	signify	VERB
ijtc-1415	101	6	good	good	ADJ
ijtc-1415	101	7	environmental	environmental	ADJ
ijtc-1415	101	8	performance	performance	NOUN
ijtc-1415	101	9	,	,	PUNCT
ijtc-1415	101	10	whereas	whereas	SCONJ
ijtc-1415	101	11	a	a	DET
ijtc-1415	101	12	higher	high	ADJ
ijtc-1415	101	13	impact	impact	NOUN
ijtc-1415	101	14	denotes	denote	VERB
ijtc-1415	101	15	poor	poor	ADJ
ijtc-1415	101	16	environmental	environmental	ADJ
ijtc-1415	101	17	performance	performance	NOUN
ijtc-1415	101	18	.	.	PUNCT
ijtc-1415	102	1	environmental	environmental	ADJ
ijtc-1415	102	2	performance	performance	NOUN
ijtc-1415	102	3	evaluation	evaluation	NOUN
ijtc-1415	102	4	depends	depend	VERB
ijtc-1415	102	5	on	on	ADP
ijtc-1415	102	6	the	the	DET
ijtc-1415	102	7	company	company	NOUN
ijtc-1415	102	8	's	's	PART
ijtc-1415	102	9	environmental	environmental	ADJ
ijtc-1415	102	10	strategy	strategy	NOUN
ijtc-1415	102	11	and	and	CCONJ
ijtc-1415	102	12	includes	include	VERB
ijtc-1415	102	13	environmental	environmental	ADJ
ijtc-1415	102	14	targets	target	NOUN
ijtc-1415	102	15	and	and	CCONJ
ijtc-1415	102	16	objectives	objective	NOUN
ijtc-1415	102	17	according	accord	VERB
ijtc-1415	102	18	to	to	ADP
ijtc-1415	102	19	iso	iso	NOUN
ijtc-1415	102	20	14001	14001	NUM
ijtc-1415	102	21	standards	standard	NOUN
ijtc-1415	102	22	.	.	PUNCT
ijtc-1415	103	1	iso	iso	NOUN
ijtc-1415	103	2	14001	14001	NUM
ijtc-1415	103	3	is	be	AUX
ijtc-1415	103	4	a	a	DET
ijtc-1415	103	5	global	global	ADJ
ijtc-1415	103	6	standard	standard	NOUN
ijtc-1415	103	7	that	that	PRON
ijtc-1415	103	8	establishes	establish	VERB
ijtc-1415	103	9	criteria	criterion	NOUN
ijtc-1415	103	10	for	for	ADP
ijtc-1415	103	11	an	an	DET
ijtc-1415	103	12	environmental	environmental	ADJ
ijtc-1415	103	13	management	management	NOUN
ijtc-1415	103	14	system	system	NOUN
ijtc-1415	103	15	,	,	PUNCT
ijtc-1415	103	16	helping	help	VERB
ijtc-1415	103	17	companies	company	NOUN
ijtc-1415	103	18	improve	improve	VERB
ijtc-1415	103	19	their	their	PRON
ijtc-1415	103	20	environmental	environmental	ADJ
ijtc-1415	103	21	performance	performance	NOUN
ijtc-1415	103	22	by	by	ADP
ijtc-1415	103	23	using	use	VERB
ijtc-1415	103	24	resources	resource	NOUN
ijtc-1415	103	25	more	more	ADV
ijtc-1415	103	26	effectively	effectively	ADV
ijtc-1415	103	27	,	,	PUNCT
ijtc-1415	103	28	minimizing	minimize	VERB
ijtc-1415	103	29	waste	waste	NOUN
ijtc-1415	103	30	,	,	PUNCT
ijtc-1415	103	31	and	and	CCONJ
ijtc-1415	103	32	adhering	adhere	VERB
ijtc-1415	103	33	to	to	ADP
ijtc-1415	103	34	environmental	environmental	ADJ
ijtc-1415	103	35	regulations	regulation	NOUN
ijtc-1415	103	36	.	.	PUNCT
ijtc-1415	104	1	(	(	PUNCT
ijtc-1415	104	2	kusuma	kusuma	VERB
ijtc-1415	104	3	et	et	PROPN
ijtc-1415	104	4	al	al	PROPN
ijtc-1415	104	5	.	.	PROPN
ijtc-1415	104	6	,	,	PUNCT
ijtc-1415	104	7	2023a	2023a	NUM
ijtc-1415	104	8	)	)	PUNCT
ijtc-1415	104	9	.	.	PUNCT
ijtc-1415	105	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	105	2	the	the	DET
ijtc-1415	105	3	effect	effect	NOUN
ijtc-1415	105	4	of	of	ADP
ijtc-1415	105	5	corporate	corporate	ADJ
ijtc-1415	105	6	governance	governance	NOUN
ijtc-1415	105	7	,	,	PUNCT
ijtc-1415	105	8	green	green	ADJ
ijtc-1415	105	9	accounting	accounting	NOUN
ijtc-1415	105	10	and	and	CCONJ
ijtc-1415	105	11	leverage	leverage	NOUN
ijtc-1415	105	12	on	on	ADP
ijtc-1415	105	13	company	company	NOUN
ijtc-1415	105	14	profitability	profitability	NOUN
ijtc-1415	105	15	on	on	ADP
ijtc-1415	105	16	pefindo	pefindo	PROPN
ijtc-1415	105	17	i	i	PROPN
ijtc-1415	105	18	-	-	PUNCT
ijtc-1415	105	19	grade	grade	NOUN
ijtc-1415	105	20	index	index	NOUN
ijtc-1415	105	21	setiadi	setiadi	NOUN
ijtc-1415	105	22	,	,	PUNCT
ijtc-1415	105	23	hutabarat	hutabarat	NOUN
ijtc-1415	105	24	,	,	PUNCT
ijtc-1415	105	25	and	and	CCONJ
ijtc-1415	105	26	sinaga	sinaga	NOUN
ijtc-1415	105	27	752	752	NUM
ijtc-1415	105	28	|	|	ADV
ijtc-1415	105	29	ilomata	ilomata	PROPN
ijtc-1415	105	30	international	international	ADJ
ijtc-1415	105	31	journal	journal	NOUN
ijtc-1415	105	32	of	of	ADP
ijtc-1415	105	33	tax	tax	PROPN
ijtc-1415	105	34	&	&	CCONJ
ijtc-1415	105	35	accounting	account	VERB
ijtc-1415	105	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	105	37	environmental	environmental	ADJ
ijtc-1415	105	38	performance	performance	NOUN
ijtc-1415	105	39	refers	refer	VERB
ijtc-1415	105	40	to	to	ADP
ijtc-1415	105	41	a	a	DET
ijtc-1415	105	42	company	company	NOUN
ijtc-1415	105	43	's	's	PART
ijtc-1415	105	44	ability	ability	NOUN
ijtc-1415	105	45	to	to	PART
ijtc-1415	105	46	foster	foster	VERB
ijtc-1415	105	47	and	and	CCONJ
ijtc-1415	105	48	maintain	maintain	VERB
ijtc-1415	105	49	a	a	DET
ijtc-1415	105	50	healthy	healthy	ADJ
ijtc-1415	105	51	environment	environment	NOUN
ijtc-1415	105	52	.	.	PUNCT
ijtc-1415	106	1	the	the	DET
ijtc-1415	106	2	ministry	ministry	PROPN
ijtc-1415	106	3	of	of	ADP
ijtc-1415	106	4	environment	environment	PROPN
ijtc-1415	106	5	conducts	conduct	VERB
ijtc-1415	106	6	environmental	environmental	ADJ
ijtc-1415	106	7	performance	performance	NOUN
ijtc-1415	106	8	evaluations	evaluation	NOUN
ijtc-1415	106	9	of	of	ADP
ijtc-1415	106	10	companies	company	NOUN
ijtc-1415	106	11	through	through	ADP
ijtc-1415	106	12	proper	proper	ADJ
ijtc-1415	106	13	(	(	PUNCT
ijtc-1415	106	14	company	company	NOUN
ijtc-1415	106	15	performance	performance	NOUN
ijtc-1415	106	16	rating	rating	NOUN
ijtc-1415	106	17	program	program	NOUN
ijtc-1415	106	18	in	in	ADP
ijtc-1415	106	19	environmental	environmental	ADJ
ijtc-1415	106	20	management	management	NOUN
ijtc-1415	106	21	)	)	PUNCT
ijtc-1415	106	22	,	,	PUNCT
ijtc-1415	106	23	which	which	PRON
ijtc-1415	106	24	was	be	AUX
ijtc-1415	106	25	first	first	ADV
ijtc-1415	106	26	initiated	initiate	VERB
ijtc-1415	106	27	in	in	ADP
ijtc-1415	106	28	1995	1995	NUM
ijtc-1415	106	29	and	and	CCONJ
ijtc-1415	106	30	developed	develop	VERB
ijtc-1415	106	31	in	in	ADP
ijtc-1415	106	32	2002	2002	NUM
ijtc-1415	106	33	(	(	PUNCT
ijtc-1415	106	34	muanifah	muanifah	PROPN
ijtc-1415	106	35	&	&	CCONJ
ijtc-1415	106	36	cahyani	cahyani	PROPN
ijtc-1415	106	37	,	,	PUNCT
ijtc-1415	106	38	2024	2024	NUM
ijtc-1415	106	39	)	)	PUNCT
ijtc-1415	106	40	.	.	PUNCT
ijtc-1415	107	1	environmental	environmental	ADJ
ijtc-1415	107	2	disclosure	disclosure	NOUN
ijtc-1415	107	3	represents	represent	VERB
ijtc-1415	107	4	a	a	DET
ijtc-1415	107	5	corporate	corporate	ADJ
ijtc-1415	107	6	commitment	commitment	NOUN
ijtc-1415	107	7	to	to	ADP
ijtc-1415	107	8	environmental	environmental	ADJ
ijtc-1415	107	9	responsibility	responsibility	NOUN
ijtc-1415	107	10	,	,	PUNCT
ijtc-1415	107	11	intended	intend	VERB
ijtc-1415	107	12	to	to	PART
ijtc-1415	107	13	promote	promote	VERB
ijtc-1415	107	14	investor	investor	NOUN
ijtc-1415	107	15	engagement	engagement	NOUN
ijtc-1415	107	16	and	and	CCONJ
ijtc-1415	107	17	derive	derive	ADJ
ijtc-1415	107	18	advantages	advantage	NOUN
ijtc-1415	107	19	for	for	ADP
ijtc-1415	107	20	the	the	DET
ijtc-1415	107	21	company	company	NOUN
ijtc-1415	107	22	.	.	PUNCT
ijtc-1415	108	1	it	it	PRON
ijtc-1415	108	2	involves	involve	VERB
ijtc-1415	108	3	including	include	VERB
ijtc-1415	108	4	environmental	environmental	ADJ
ijtc-1415	108	5	information	information	NOUN
ijtc-1415	108	6	in	in	ADP
ijtc-1415	108	7	the	the	DET
ijtc-1415	108	8	company	company	NOUN
ijtc-1415	108	9	's	's	PART
ijtc-1415	108	10	annual	annual	ADJ
ijtc-1415	108	11	report	report	NOUN
ijtc-1415	108	12	.	.	PUNCT
ijtc-1415	109	1	green	green	ADJ
ijtc-1415	109	2	accounting	accounting	NOUN
ijtc-1415	109	3	is	be	AUX
ijtc-1415	109	4	defined	define	VERB
ijtc-1415	109	5	as	as	ADP
ijtc-1415	109	6	an	an	DET
ijtc-1415	109	7	accounting	accounting	NOUN
ijtc-1415	109	8	approach	approach	NOUN
ijtc-1415	109	9	that	that	PRON
ijtc-1415	109	10	takes	take	VERB
ijtc-1415	109	11	into	into	ADP
ijtc-1415	109	12	account	account	NOUN
ijtc-1415	109	13	the	the	DET
ijtc-1415	109	14	environmental	environmental	ADJ
ijtc-1415	109	15	and	and	CCONJ
ijtc-1415	109	16	social	social	ADJ
ijtc-1415	109	17	dimensions	dimension	NOUN
ijtc-1415	109	18	of	of	ADP
ijtc-1415	109	19	a	a	DET
ijtc-1415	109	20	company	company	NOUN
ijtc-1415	109	21	's	's	PART
ijtc-1415	109	22	economic	economic	ADJ
ijtc-1415	109	23	activities	activity	NOUN
ijtc-1415	109	24	.	.	PUNCT
ijtc-1415	110	1	by	by	ADP
ijtc-1415	110	2	reducing	reduce	VERB
ijtc-1415	110	3	the	the	DET
ijtc-1415	110	4	environmental	environmental	ADJ
ijtc-1415	110	5	impact	impact	NOUN
ijtc-1415	110	6	of	of	ADP
ijtc-1415	110	7	company	company	NOUN
ijtc-1415	110	8	operations	operation	NOUN
ijtc-1415	110	9	,	,	PUNCT
ijtc-1415	110	10	such	such	ADJ
ijtc-1415	110	11	as	as	ADP
ijtc-1415	110	12	minimizing	minimize	VERB
ijtc-1415	110	13	waste	waste	NOUN
ijtc-1415	110	14	or	or	CCONJ
ijtc-1415	110	15	carbon	carbon	NOUN
ijtc-1415	110	16	emissions	emission	NOUN
ijtc-1415	110	17	,	,	PUNCT
ijtc-1415	110	18	companies	company	NOUN
ijtc-1415	110	19	can	can	AUX
ijtc-1415	110	20	reduce	reduce	VERB
ijtc-1415	110	21	long	long	ADJ
ijtc-1415	110	22	-	-	PUNCT
ijtc-1415	110	23	term	term	NOUN
ijtc-1415	110	24	operational	operational	ADJ
ijtc-1415	110	25	costs	cost	NOUN
ijtc-1415	110	26	,	,	PUNCT
ijtc-1415	110	27	such	such	ADJ
ijtc-1415	110	28	as	as	ADP
ijtc-1415	110	29	through	through	ADP
ijtc-1415	110	30	energy	energy	NOUN
ijtc-1415	110	31	efficiency	efficiency	NOUN
ijtc-1415	110	32	or	or	CCONJ
ijtc-1415	110	33	reduced	reduce	VERB
ijtc-1415	110	34	waste	waste	NOUN
ijtc-1415	110	35	management	management	NOUN
ijtc-1415	110	36	costs	cost	NOUN
ijtc-1415	110	37	.	.	PUNCT
ijtc-1415	111	1	additionally	additionally	ADV
ijtc-1415	111	2	,	,	PUNCT
ijtc-1415	111	3	the	the	DET
ijtc-1415	111	4	use	use	NOUN
ijtc-1415	111	5	of	of	ADP
ijtc-1415	111	6	green	green	ADJ
ijtc-1415	111	7	accounting	accounting	NOUN
ijtc-1415	111	8	can	can	AUX
ijtc-1415	111	9	improve	improve	VERB
ijtc-1415	111	10	a	a	DET
ijtc-1415	111	11	company	company	NOUN
ijtc-1415	111	12	's	's	PART
ijtc-1415	111	13	standing	standing	NOUN
ijtc-1415	111	14	in	in	ADP
ijtc-1415	111	15	the	the	DET
ijtc-1415	111	16	view	view	NOUN
ijtc-1415	111	17	of	of	ADP
ijtc-1415	111	18	consumers	consumer	NOUN
ijtc-1415	111	19	,	,	PUNCT
ijtc-1415	111	20	investors	investor	NOUN
ijtc-1415	111	21	,	,	PUNCT
ijtc-1415	111	22	and	and	CCONJ
ijtc-1415	111	23	regulators	regulator	NOUN
ijtc-1415	111	24	(	(	PUNCT
ijtc-1415	111	25	nilla	nilla	PROPN
ijtc-1415	111	26	&	&	CCONJ
ijtc-1415	111	27	slamet	slamet	PROPN
ijtc-1415	111	28	,	,	PUNCT
ijtc-1415	111	29	2023b	2023b	NUM
ijtc-1415	111	30	)	)	PUNCT
ijtc-1415	111	31	.	.	PUNCT
ijtc-1415	112	1	this	this	PRON
ijtc-1415	112	2	can	can	AUX
ijtc-1415	112	3	result	result	VERB
ijtc-1415	112	4	in	in	ADP
ijtc-1415	112	5	additional	additional	ADJ
ijtc-1415	112	6	benefits	benefit	NOUN
ijtc-1415	112	7	such	such	ADJ
ijtc-1415	112	8	as	as	ADP
ijtc-1415	112	9	increased	increase	VERB
ijtc-1415	112	10	sales	sale	NOUN
ijtc-1415	112	11	,	,	PUNCT
ijtc-1415	112	12	access	access	NOUN
ijtc-1415	112	13	to	to	ADP
ijtc-1415	112	14	lower	low	ADJ
ijtc-1415	112	15	-	-	PUNCT
ijtc-1415	112	16	cost	cost	NOUN
ijtc-1415	112	17	capital	capital	NOUN
ijtc-1415	112	18	,	,	PUNCT
ijtc-1415	112	19	and	and	CCONJ
ijtc-1415	112	20	better	well	ADJ
ijtc-1415	112	21	policy	policy	NOUN
ijtc-1415	112	22	support	support	NOUN
ijtc-1415	112	23	.	.	PUNCT
ijtc-1415	113	1	overall	overall	ADV
ijtc-1415	113	2	,	,	PUNCT
ijtc-1415	113	3	implementing	implement	VERB
ijtc-1415	113	4	green	green	ADJ
ijtc-1415	113	5	accounting	accounting	NOUN
ijtc-1415	113	6	can	can	AUX
ijtc-1415	113	7	enhance	enhance	VERB
ijtc-1415	113	8	a	a	DET
ijtc-1415	113	9	company	company	NOUN
ijtc-1415	113	10	's	's	PART
ijtc-1415	113	11	profitability	profitability	NOUN
ijtc-1415	113	12	.	.	PUNCT
ijtc-1415	114	1	h2	h2	NOUN
ijtc-1415	114	2	:	:	PUNCT
ijtc-1415	114	3	green	green	ADJ
ijtc-1415	114	4	accounting	accounting	NOUN
ijtc-1415	114	5	has	have	VERB
ijtc-1415	114	6	a	a	DET
ijtc-1415	114	7	positive	positive	ADJ
ijtc-1415	114	8	impact	impact	NOUN
ijtc-1415	114	9	on	on	ADP
ijtc-1415	114	10	profitability	profitability	NOUN
ijtc-1415	114	11	.	.	PUNCT
ijtc-1415	115	1	leverage	leverage	NOUN
ijtc-1415	115	2	leverage	leverage	NOUN
ijtc-1415	115	3	ratios	ratio	NOUN
ijtc-1415	115	4	are	be	AUX
ijtc-1415	115	5	metrics	metric	NOUN
ijtc-1415	115	6	that	that	PRON
ijtc-1415	115	7	show	show	VERB
ijtc-1415	115	8	how	how	SCONJ
ijtc-1415	115	9	much	much	ADJ
ijtc-1415	115	10	a	a	DET
ijtc-1415	115	11	company	company	NOUN
ijtc-1415	115	12	depends	depend	VERB
ijtc-1415	115	13	on	on	ADP
ijtc-1415	115	14	debt	debt	NOUN
ijtc-1415	115	15	to	to	PART
ijtc-1415	115	16	fund	fund	VERB
ijtc-1415	115	17	its	its	PRON
ijtc-1415	115	18	activities	activity	NOUN
ijtc-1415	115	19	.	.	PUNCT
ijtc-1415	116	1	leverage	leverage	NOUN
ijtc-1415	116	2	illustrates	illustrate	VERB
ijtc-1415	116	3	the	the	DET
ijtc-1415	116	4	correlation	correlation	NOUN
ijtc-1415	116	5	between	between	ADP
ijtc-1415	116	6	debt	debt	NOUN
ijtc-1415	116	7	and	and	CCONJ
ijtc-1415	116	8	its	its	PRON
ijtc-1415	116	9	assets	asset	NOUN
ijtc-1415	116	10	of	of	ADP
ijtc-1415	116	11	the	the	DET
ijtc-1415	116	12	company	company	NOUN
ijtc-1415	116	13	,	,	PUNCT
ijtc-1415	116	14	showing	show	VERB
ijtc-1415	116	15	how	how	SCONJ
ijtc-1415	116	16	much	much	ADJ
ijtc-1415	116	17	the	the	DET
ijtc-1415	116	18	company	company	NOUN
ijtc-1415	116	19	is	be	AUX
ijtc-1415	116	20	funded	fund	VERB
ijtc-1415	116	21	by	by	ADP
ijtc-1415	116	22	creditors	creditor	NOUN
ijtc-1415	116	23	compared	compare	VERB
ijtc-1415	116	24	to	to	ADP
ijtc-1415	116	25	its	its	PRON
ijtc-1415	116	26	own	own	ADJ
ijtc-1415	116	27	assets	asset	NOUN
ijtc-1415	116	28	(	(	PUNCT
ijtc-1415	116	29	prasetyo	prasetyo	NOUN
ijtc-1415	116	30	&	&	CCONJ
ijtc-1415	116	31	wulandari	wulandari	ADJ
ijtc-1415	116	32	,	,	PUNCT
ijtc-1415	116	33	2021	2021	NUM
ijtc-1415	116	34	)	)	PUNCT
ijtc-1415	116	35	.	.	PUNCT
ijtc-1415	117	1	according	accord	VERB
ijtc-1415	117	2	to	to	ADP
ijtc-1415	117	3	(	(	PUNCT
ijtc-1415	117	4	aminuddin	aminuddin	VERB
ijtc-1415	117	5	hamdat	hamdat	NOUN
ijtc-1415	117	6	et	et	PROPN
ijtc-1415	117	7	al	al	PROPN
ijtc-1415	117	8	.	.	PROPN
ijtc-1415	117	9	,	,	PUNCT
ijtc-1415	117	10	2023	2023	NUM
ijtc-1415	117	11	)	)	PUNCT
ijtc-1415	117	12	,	,	PUNCT
ijtc-1415	117	13	the	the	DET
ijtc-1415	117	14	purpose	purpose	NOUN
ijtc-1415	117	15	of	of	ADP
ijtc-1415	117	16	using	use	VERB
ijtc-1415	117	17	leverage	leverage	NOUN
ijtc-1415	117	18	ratios	ratio	NOUN
ijtc-1415	117	19	by	by	ADP
ijtc-1415	117	20	companies	company	NOUN
ijtc-1415	117	21	is	be	AUX
ijtc-1415	117	22	to	to	PART
ijtc-1415	117	23	understand	understand	VERB
ijtc-1415	117	24	the	the	DET
ijtc-1415	117	25	company	company	NOUN
ijtc-1415	117	26	's	's	PART
ijtc-1415	117	27	obligations	obligation	NOUN
ijtc-1415	117	28	to	to	ADP
ijtc-1415	117	29	others	other	NOUN
ijtc-1415	117	30	,	,	PUNCT
ijtc-1415	117	31	especially	especially	ADV
ijtc-1415	117	32	creditors	creditor	NOUN
ijtc-1415	117	33	;	;	PUNCT
ijtc-1415	117	34	determine	determine	VERB
ijtc-1415	117	35	the	the	DET
ijtc-1415	117	36	company	company	NOUN
ijtc-1415	117	37	's	's	PART
ijtc-1415	117	38	capacity	capacity	NOUN
ijtc-1415	117	39	to	to	PART
ijtc-1415	117	40	meet	meet	VERB
ijtc-1415	117	41	fixed	fixed	ADJ
ijtc-1415	117	42	obligations	obligation	NOUN
ijtc-1415	117	43	,	,	PUNCT
ijtc-1415	117	44	such	such	ADJ
ijtc-1415	117	45	as	as	ADP
ijtc-1415	117	46	loan	loan	NOUN
ijtc-1415	117	47	and	and	CCONJ
ijtc-1415	117	48	interest	interest	NOUN
ijtc-1415	117	49	payments	payment	NOUN
ijtc-1415	117	50	;	;	PUNCT
ijtc-1415	117	51	measure	measure	VERB
ijtc-1415	117	52	the	the	DET
ijtc-1415	117	53	balance	balance	NOUN
ijtc-1415	117	54	of	of	ADP
ijtc-1415	117	55	asset	asset	NOUN
ijtc-1415	117	56	values	value	NOUN
ijtc-1415	117	57	,	,	PUNCT
ijtc-1415	117	58	especially	especially	ADV
ijtc-1415	117	59	fixed	fix	VERB
ijtc-1415	117	60	assets	asset	NOUN
ijtc-1415	117	61	,	,	PUNCT
ijtc-1415	117	62	and	and	CCONJ
ijtc-1415	117	63	equity	equity	NOUN
ijtc-1415	117	64	;	;	PUNCT
ijtc-1415	117	65	leverage	leverage	NOUN
ijtc-1415	117	66	ratios	ratio	NOUN
ijtc-1415	117	67	evaluate	evaluate	VERB
ijtc-1415	117	68	the	the	DET
ijtc-1415	117	69	proportion	proportion	NOUN
ijtc-1415	117	70	of	of	ADP
ijtc-1415	117	71	a	a	DET
ijtc-1415	117	72	company	company	NOUN
ijtc-1415	117	73	's	's	PART
ijtc-1415	117	74	assets	asset	NOUN
ijtc-1415	117	75	financed	finance	VERB
ijtc-1415	117	76	by	by	ADP
ijtc-1415	117	77	debt	debt	NOUN
ijtc-1415	117	78	,	,	PUNCT
ijtc-1415	117	79	the	the	DET
ijtc-1415	117	80	effect	effect	NOUN
ijtc-1415	117	81	of	of	ADP
ijtc-1415	117	82	debt	debt	NOUN
ijtc-1415	117	83	on	on	ADP
ijtc-1415	117	84	asset	asset	NOUN
ijtc-1415	117	85	management	management	NOUN
ijtc-1415	117	86	,	,	PUNCT
ijtc-1415	117	87	the	the	DET
ijtc-1415	117	88	extent	extent	NOUN
ijtc-1415	117	89	to	to	PART
ijtc-1415	117	90	which	which	PRON
ijtc-1415	117	91	equity	equity	NOUN
ijtc-1415	117	92	is	be	AUX
ijtc-1415	117	93	used	use	VERB
ijtc-1415	117	94	as	as	ADP
ijtc-1415	117	95	collateral	collateral	NOUN
ijtc-1415	117	96	for	for	ADP
ijtc-1415	117	97	long	long	ADJ
ijtc-1415	117	98	-	-	PUNCT
ijtc-1415	117	99	term	term	NOUN
ijtc-1415	117	100	debt	debt	NOUN
ijtc-1415	117	101	,	,	PUNCT
ijtc-1415	117	102	and	and	CCONJ
ijtc-1415	117	103	the	the	DET
ijtc-1415	117	104	immediate	immediate	ADJ
ijtc-1415	117	105	obligations	obligation	NOUN
ijtc-1415	117	106	in	in	ADP
ijtc-1415	117	107	comparison	comparison	NOUN
ijtc-1415	117	108	to	to	ADP
ijtc-1415	117	109	the	the	DET
ijtc-1415	117	110	company	company	NOUN
ijtc-1415	117	111	's	's	PART
ijtc-1415	117	112	equity	equity	NOUN
ijtc-1415	117	113	.	.	PUNCT
ijtc-1415	118	1	the	the	DET
ijtc-1415	118	2	factors	factor	NOUN
ijtc-1415	118	3	that	that	PRON
ijtc-1415	118	4	form	form	VERB
ijtc-1415	118	5	the	the	DET
ijtc-1415	118	6	leverage	leverage	NOUN
ijtc-1415	118	7	ratio	ratio	NOUN
ijtc-1415	118	8	consist	consist	NOUN
ijtc-1415	118	9	of	of	ADP
ijtc-1415	118	10	two	two	NUM
ijtc-1415	118	11	components	component	NOUN
ijtc-1415	118	12	,	,	PUNCT
ijtc-1415	118	13	namely	namely	ADV
ijtc-1415	118	14	debt	debt	NOUN
ijtc-1415	118	15	and	and	CCONJ
ijtc-1415	118	16	assets	asset	NOUN
ijtc-1415	118	17	.	.	PUNCT
ijtc-1415	119	1	assets	asset	NOUN
ijtc-1415	119	2	are	be	AUX
ijtc-1415	119	3	resources	resource	NOUN
ijtc-1415	119	4	owned	own	VERB
ijtc-1415	119	5	by	by	ADP
ijtc-1415	119	6	the	the	DET
ijtc-1415	119	7	company	company	NOUN
ijtc-1415	119	8	,	,	PUNCT
ijtc-1415	119	9	obtained	obtain	VERB
ijtc-1415	119	10	through	through	ADP
ijtc-1415	119	11	debt	debt	NOUN
ijtc-1415	119	12	or	or	CCONJ
ijtc-1415	119	13	the	the	DET
ijtc-1415	119	14	company	company	NOUN
ijtc-1415	119	15	's	's	PART
ijtc-1415	119	16	equity	equity	NOUN
ijtc-1415	119	17	.	.	PUNCT
ijtc-1415	120	1	debt	debt	NOUN
ijtc-1415	120	2	refers	refer	VERB
ijtc-1415	120	3	to	to	ADP
ijtc-1415	120	4	the	the	DET
ijtc-1415	120	5	company	company	NOUN
ijtc-1415	120	6	's	's	PART
ijtc-1415	120	7	financial	financial	ADJ
ijtc-1415	120	8	obligations	obligation	NOUN
ijtc-1415	120	9	to	to	ADP
ijtc-1415	120	10	others	other	NOUN
ijtc-1415	120	11	that	that	PRON
ijtc-1415	120	12	must	must	AUX
ijtc-1415	120	13	be	be	AUX
ijtc-1415	120	14	repaid	repay	VERB
ijtc-1415	120	15	and	and	CCONJ
ijtc-1415	120	16	serves	serve	VERB
ijtc-1415	120	17	as	as	ADP
ijtc-1415	120	18	the	the	DET
ijtc-1415	120	19	source	source	NOUN
ijtc-1415	120	20	of	of	ADP
ijtc-1415	120	21	funds	fund	NOUN
ijtc-1415	120	22	provided	provide	VERB
ijtc-1415	120	23	by	by	ADP
ijtc-1415	120	24	creditors	creditor	NOUN
ijtc-1415	120	25	(	(	PUNCT
ijtc-1415	120	26	nailufaroh	nailufaroh	NOUN
ijtc-1415	120	27	et	et	NOUN
ijtc-1415	120	28	al	al	PROPN
ijtc-1415	120	29	.	.	PROPN
ijtc-1415	120	30	,	,	PUNCT
ijtc-1415	120	31	2022b	2022b	NUM
ijtc-1415	120	32	)	)	PUNCT
ijtc-1415	120	33	.	.	PUNCT
ijtc-1415	121	1	debt	debt	NOUN
ijtc-1415	121	2	is	be	AUX
ijtc-1415	121	3	categorized	categorize	VERB
ijtc-1415	121	4	into	into	ADP
ijtc-1415	121	5	current	current	ADJ
ijtc-1415	121	6	liabilities	liability	NOUN
ijtc-1415	121	7	and	and	CCONJ
ijtc-1415	121	8	long	long	ADJ
ijtc-1415	121	9	-	-	PUNCT
ijtc-1415	121	10	term	term	NOUN
ijtc-1415	121	11	liabilities	liability	NOUN
ijtc-1415	121	12	.	.	PUNCT
ijtc-1415	122	1	current	current	ADJ
ijtc-1415	122	2	liabilities	liability	NOUN
ijtc-1415	122	3	are	be	AUX
ijtc-1415	122	4	financial	financial	ADJ
ijtc-1415	122	5	obligations	obligation	NOUN
ijtc-1415	122	6	that	that	PRON
ijtc-1415	122	7	need	need	VERB
ijtc-1415	122	8	to	to	PART
ijtc-1415	122	9	be	be	AUX
ijtc-1415	122	10	paid	pay	VERB
ijtc-1415	122	11	within	within	ADP
ijtc-1415	122	12	a	a	DET
ijtc-1415	122	13	short	short	ADJ
ijtc-1415	122	14	timeframe	timeframe	NOUN
ijtc-1415	122	15	,	,	PUNCT
ijtc-1415	122	16	typically	typically	ADV
ijtc-1415	122	17	within	within	ADP
ijtc-1415	122	18	one	one	NUM
ijtc-1415	122	19	year	year	NOUN
ijtc-1415	122	20	from	from	ADP
ijtc-1415	122	21	the	the	DET
ijtc-1415	122	22	balance	balance	NOUN
ijtc-1415	122	23	sheet	sheet	NOUN
ijtc-1415	122	24	date	date	NOUN
ijtc-1415	122	25	,	,	PUNCT
ijtc-1415	122	26	using	use	VERB
ijtc-1415	122	27	the	the	DET
ijtc-1415	122	28	company	company	NOUN
ijtc-1415	122	29	's	's	PART
ijtc-1415	122	30	current	current	ADJ
ijtc-1415	122	31	assets	asset	NOUN
ijtc-1415	122	32	.	.	PUNCT
ijtc-1415	123	1	long	long	ADJ
ijtc-1415	123	2	-	-	PUNCT
ijtc-1415	123	3	term	term	NOUN
ijtc-1415	123	4	liabilities	liability	NOUN
ijtc-1415	123	5	,	,	PUNCT
ijtc-1415	123	6	on	on	ADP
ijtc-1415	123	7	the	the	DET
ijtc-1415	123	8	other	other	ADJ
ijtc-1415	123	9	hand	hand	NOUN
ijtc-1415	123	10	,	,	PUNCT
ijtc-1415	123	11	are	be	AUX
ijtc-1415	123	12	financial	financial	ADJ
ijtc-1415	123	13	obligations	obligation	NOUN
ijtc-1415	123	14	with	with	ADP
ijtc-1415	123	15	repayment	repayment	NOUN
ijtc-1415	123	16	terms	term	NOUN
ijtc-1415	123	17	extending	extend	VERB
ijtc-1415	123	18	beyond	beyond	ADP
ijtc-1415	123	19	one	one	NUM
ijtc-1415	123	20	year	year	NOUN
ijtc-1415	123	21	from	from	ADP
ijtc-1415	123	22	the	the	DET
ijtc-1415	123	23	balance	balance	NOUN
ijtc-1415	123	24	sheet	sheet	NOUN
ijtc-1415	123	25	date	date	NOUN
ijtc-1415	123	26	(	(	PUNCT
ijtc-1415	123	27	amin	amin	PROPN
ijtc-1415	123	28	&	&	CCONJ
ijtc-1415	123	29	khilmi	khilmi	PROPN
ijtc-1415	123	30	,	,	PUNCT
ijtc-1415	123	31	2023	2023	NUM
ijtc-1415	123	32	)	)	PUNCT
ijtc-1415	123	33	.	.	PUNCT
ijtc-1415	124	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	124	2	the	the	DET
ijtc-1415	124	3	effect	effect	NOUN
ijtc-1415	124	4	of	of	ADP
ijtc-1415	124	5	corporate	corporate	ADJ
ijtc-1415	124	6	governance	governance	NOUN
ijtc-1415	124	7	,	,	PUNCT
ijtc-1415	124	8	green	green	ADJ
ijtc-1415	124	9	accounting	accounting	NOUN
ijtc-1415	124	10	and	and	CCONJ
ijtc-1415	124	11	leverage	leverage	NOUN
ijtc-1415	124	12	on	on	ADP
ijtc-1415	124	13	company	company	NOUN
ijtc-1415	124	14	profitability	profitability	NOUN
ijtc-1415	124	15	on	on	ADP
ijtc-1415	124	16	pefindo	pefindo	PROPN
ijtc-1415	124	17	i	i	PROPN
ijtc-1415	124	18	-	-	PUNCT
ijtc-1415	124	19	grade	grade	NOUN
ijtc-1415	124	20	index	index	NOUN
ijtc-1415	124	21	setiadi	setiadi	NOUN
ijtc-1415	124	22	,	,	PUNCT
ijtc-1415	124	23	hutabarat	hutabarat	NOUN
ijtc-1415	124	24	,	,	PUNCT
ijtc-1415	124	25	and	and	CCONJ
ijtc-1415	124	26	sinaga	sinaga	NOUN
ijtc-1415	124	27	753	753	NUM
ijtc-1415	124	28	|	|	ADV
ijtc-1415	124	29	ilomata	ilomata	PROPN
ijtc-1415	124	30	international	international	ADJ
ijtc-1415	124	31	journal	journal	NOUN
ijtc-1415	124	32	of	of	ADP
ijtc-1415	124	33	tax	tax	PROPN
ijtc-1415	124	34	&	&	CCONJ
ijtc-1415	124	35	accounting	accounting	PROPN
ijtc-1415	124	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	124	37	leverage	leverage	NOUN
ijtc-1415	124	38	is	be	AUX
ijtc-1415	124	39	a	a	DET
ijtc-1415	124	40	financial	financial	ADJ
ijtc-1415	124	41	metric	metric	NOUN
ijtc-1415	124	42	that	that	PRON
ijtc-1415	124	43	indicates	indicate	VERB
ijtc-1415	124	44	the	the	DET
ijtc-1415	124	45	ratio	ratio	NOUN
ijtc-1415	124	46	of	of	ADP
ijtc-1415	124	47	a	a	DET
ijtc-1415	124	48	company	company	NOUN
ijtc-1415	124	49	's	's	PART
ijtc-1415	124	50	debt	debt	NOUN
ijtc-1415	124	51	to	to	ADP
ijtc-1415	124	52	its	its	PRON
ijtc-1415	124	53	assets	asset	NOUN
ijtc-1415	124	54	.	.	PUNCT
ijtc-1415	125	1	through	through	ADP
ijtc-1415	125	2	the	the	DET
ijtc-1415	125	3	leverage	leverage	NOUN
ijtc-1415	125	4	ratio	ratio	NOUN
ijtc-1415	125	5	,	,	PUNCT
ijtc-1415	125	6	it	it	PRON
ijtc-1415	125	7	can	can	AUX
ijtc-1415	125	8	be	be	AUX
ijtc-1415	125	9	seen	see	VERB
ijtc-1415	125	10	how	how	SCONJ
ijtc-1415	125	11	the	the	DET
ijtc-1415	125	12	company	company	NOUN
ijtc-1415	125	13	obtains	obtain	VERB
ijtc-1415	125	14	funding	funding	NOUN
ijtc-1415	125	15	for	for	ADP
ijtc-1415	125	16	its	its	PRON
ijtc-1415	125	17	operations	operation	NOUN
ijtc-1415	125	18	.	.	PUNCT
ijtc-1415	126	1	additionally	additionally	ADV
ijtc-1415	126	2	,	,	PUNCT
ijtc-1415	126	3	the	the	DET
ijtc-1415	126	4	leverage	leverage	NOUN
ijtc-1415	126	5	ratio	ratio	NOUN
ijtc-1415	126	6	also	also	ADV
ijtc-1415	126	7	provides	provide	VERB
ijtc-1415	126	8	an	an	DET
ijtc-1415	126	9	overview	overview	NOUN
ijtc-1415	126	10	of	of	ADP
ijtc-1415	126	11	the	the	DET
ijtc-1415	126	12	level	level	NOUN
ijtc-1415	126	13	of	of	ADP
ijtc-1415	126	14	risk	risk	NOUN
ijtc-1415	126	15	faced	face	VERB
ijtc-1415	126	16	by	by	ADP
ijtc-1415	126	17	the	the	DET
ijtc-1415	126	18	company	company	NOUN
ijtc-1415	126	19	(	(	PUNCT
ijtc-1415	126	20	ningrum	ningrum	PROPN
ijtc-1415	126	21	&	&	CCONJ
ijtc-1415	126	22	suyadi	suyadi	NOUN
ijtc-1415	126	23	,	,	PUNCT
ijtc-1415	126	24	2023a	2023a	NUM
ijtc-1415	126	25	)	)	PUNCT
ijtc-1415	126	26	.	.	PUNCT
ijtc-1415	127	1	if	if	SCONJ
ijtc-1415	127	2	the	the	DET
ijtc-1415	127	3	proportion	proportion	NOUN
ijtc-1415	127	4	of	of	ADP
ijtc-1415	127	5	leverage	leverage	NOUN
ijtc-1415	127	6	is	be	AUX
ijtc-1415	127	7	not	not	PART
ijtc-1415	127	8	well	well	ADV
ijtc-1415	127	9	-	-	PUNCT
ijtc-1415	127	10	considered	consider	VERB
ijtc-1415	127	11	,	,	PUNCT
ijtc-1415	127	12	it	it	PRON
ijtc-1415	127	13	can	can	AUX
ijtc-1415	127	14	lead	lead	VERB
ijtc-1415	127	15	to	to	ADP
ijtc-1415	127	16	decreased	decrease	VERB
ijtc-1415	127	17	profitability	profitability	NOUN
ijtc-1415	127	18	due	due	ADP
ijtc-1415	127	19	to	to	ADP
ijtc-1415	127	20	fixed	fix	VERB
ijtc-1415	127	21	interest	interest	NOUN
ijtc-1415	127	22	payments	payment	NOUN
ijtc-1415	127	23	.	.	PUNCT
ijtc-1415	128	1	high	high	ADJ
ijtc-1415	128	2	debt	debt	NOUN
ijtc-1415	128	3	levels	level	NOUN
ijtc-1415	128	4	can	can	AUX
ijtc-1415	128	5	reduce	reduce	VERB
ijtc-1415	128	6	profitability	profitability	NOUN
ijtc-1415	128	7	because	because	SCONJ
ijtc-1415	128	8	the	the	DET
ijtc-1415	128	9	company	company	NOUN
ijtc-1415	128	10	must	must	AUX
ijtc-1415	128	11	shift	shift	VERB
ijtc-1415	128	12	its	its	PRON
ijtc-1415	128	13	focus	focus	NOUN
ijtc-1415	128	14	from	from	ADP
ijtc-1415	128	15	increasing	increase	VERB
ijtc-1415	128	16	productivity	productivity	NOUN
ijtc-1415	128	17	to	to	ADP
ijtc-1415	128	18	debt	debt	NOUN
ijtc-1415	128	19	repayment	repayment	NOUN
ijtc-1415	128	20	.	.	PUNCT
ijtc-1415	129	1	thus	thus	ADV
ijtc-1415	129	2	,	,	PUNCT
ijtc-1415	129	3	high	high	ADJ
ijtc-1415	129	4	leverage	leverage	NOUN
ijtc-1415	129	5	levels	level	NOUN
ijtc-1415	129	6	can	can	AUX
ijtc-1415	129	7	negatively	negatively	ADV
ijtc-1415	129	8	impact	impact	VERB
ijtc-1415	129	9	efficient	efficient	ADJ
ijtc-1415	129	10	profit	profit	NOUN
ijtc-1415	129	11	maximization	maximization	NOUN
ijtc-1415	129	12	.	.	PUNCT
ijtc-1415	130	1	h3	h3	NOUN
ijtc-1415	130	2	:	:	PUNCT
ijtc-1415	130	3	leverage	leverage	NOUN
ijtc-1415	130	4	negatively	negatively	ADV
ijtc-1415	130	5	impacts	impact	VERB
ijtc-1415	130	6	profitability	profitability	NOUN
ijtc-1415	130	7	.	.	PUNCT
ijtc-1415	131	1	the	the	DET
ijtc-1415	131	2	developed	develop	VERB
ijtc-1415	131	3	hypotheses	hypothesis	NOUN
ijtc-1415	131	4	lead	lead	VERB
ijtc-1415	131	5	to	to	ADP
ijtc-1415	131	6	the	the	DET
ijtc-1415	131	7	following	follow	VERB
ijtc-1415	131	8	conceptual	conceptual	ADJ
ijtc-1415	131	9	framework	framework	NOUN
ijtc-1415	131	10	:	:	PUNCT
ijtc-1415	131	11	the	the	DET
ijtc-1415	131	12	picture	picture	NOUN
ijtc-1415	131	13	above	above	ADV
ijtc-1415	131	14	shows	show	VERB
ijtc-1415	131	15	the	the	DET
ijtc-1415	131	16	independent	independent	ADJ
ijtc-1415	131	17	variables	variable	NOUN
ijtc-1415	131	18	used	use	VERB
ijtc-1415	131	19	include	include	VERB
ijtc-1415	131	20	three	three	NUM
ijtc-1415	131	21	:	:	PUNCT
ijtc-1415	131	22	corporate	corporate	ADJ
ijtc-1415	131	23	governance	governance	NOUN
ijtc-1415	131	24	,	,	PUNCT
ijtc-1415	131	25	green	green	ADJ
ijtc-1415	131	26	accounting	accounting	NOUN
ijtc-1415	131	27	,	,	PUNCT
ijtc-1415	131	28	and	and	CCONJ
ijtc-1415	131	29	leverage	leverage	NOUN
ijtc-1415	131	30	.	.	PUNCT
ijtc-1415	132	1	meanwhile	meanwhile	ADV
ijtc-1415	132	2	,	,	PUNCT
ijtc-1415	132	3	the	the	DET
ijtc-1415	132	4	dependent	dependent	ADJ
ijtc-1415	132	5	variable	variable	NOUN
ijtc-1415	132	6	used	use	VERB
ijtc-1415	132	7	is	be	AUX
ijtc-1415	132	8	profitability	profitability	NOUN
ijtc-1415	132	9	.	.	PUNCT
ijtc-1415	133	1	method	method	NOUN
ijtc-1415	133	2	this	this	DET
ijtc-1415	133	3	study	study	NOUN
ijtc-1415	133	4	was	be	AUX
ijtc-1415	133	5	carried	carry	VERB
ijtc-1415	133	6	out	out	ADP
ijtc-1415	133	7	using	use	VERB
ijtc-1415	133	8	a	a	DET
ijtc-1415	133	9	quantitative	quantitative	ADJ
ijtc-1415	133	10	method	method	NOUN
ijtc-1415	133	11	aimed	aim	VERB
ijtc-1415	133	12	at	at	ADP
ijtc-1415	133	13	finding	find	VERB
ijtc-1415	133	14	the	the	DET
ijtc-1415	133	15	relationships	relationship	NOUN
ijtc-1415	133	16	between	between	ADP
ijtc-1415	133	17	variables	variable	NOUN
ijtc-1415	133	18	.	.	PUNCT
ijtc-1415	134	1	it	it	PRON
ijtc-1415	134	2	is	be	AUX
ijtc-1415	134	3	considered	consider	VERB
ijtc-1415	134	4	quantitative	quantitative	ADJ
ijtc-1415	134	5	because	because	SCONJ
ijtc-1415	134	6	it	it	PRON
ijtc-1415	134	7	uses	use	VERB
ijtc-1415	134	8	empirical	empirical	ADJ
ijtc-1415	134	9	data	datum	NOUN
ijtc-1415	134	10	and	and	CCONJ
ijtc-1415	134	11	the	the	DET
ijtc-1415	134	12	variables	variable	NOUN
ijtc-1415	134	13	have	have	VERB
ijtc-1415	134	14	measurable	measurable	ADJ
ijtc-1415	134	15	units	unit	NOUN
ijtc-1415	134	16	,	,	PUNCT
ijtc-1415	134	17	which	which	PRON
ijtc-1415	134	18	are	be	AUX
ijtc-1415	134	19	derived	derive	VERB
ijtc-1415	134	20	from	from	ADP
ijtc-1415	134	21	the	the	DET
ijtc-1415	134	22	financial	financial	ADJ
ijtc-1415	134	23	statements	statement	NOUN
ijtc-1415	134	24	of	of	ADP
ijtc-1415	134	25	companies	company	NOUN
ijtc-1415	134	26	sourced	source	VERB
ijtc-1415	134	27	from	from	ADP
ijtc-1415	134	28	the	the	DET
ijtc-1415	134	29	official	official	ADJ
ijtc-1415	134	30	website	website	NOUN
ijtc-1415	134	31	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1415	134	32	,	,	PUNCT
ijtc-1415	134	33	representing	represent	VERB
ijtc-1415	134	34	secondary	secondary	ADJ
ijtc-1415	134	35	data	datum	NOUN
ijtc-1415	134	36	.	.	PUNCT
ijtc-1415	135	1	the	the	DET
ijtc-1415	135	2	regression	regression	NOUN
ijtc-1415	135	3	method	method	NOUN
ijtc-1415	135	4	is	be	AUX
ijtc-1415	135	5	appropriate	appropriate	ADJ
ijtc-1415	135	6	in	in	ADP
ijtc-1415	135	7	this	this	DET
ijtc-1415	135	8	research	research	NOUN
ijtc-1415	135	9	,	,	PUNCT
ijtc-1415	135	10	the	the	DET
ijtc-1415	135	11	study	study	NOUN
ijtc-1415	135	12	aims	aim	VERB
ijtc-1415	135	13	to	to	PART
ijtc-1415	135	14	examine	examine	VERB
ijtc-1415	135	15	the	the	DET
ijtc-1415	135	16	relationship	relationship	NOUN
ijtc-1415	135	17	between	between	ADP
ijtc-1415	135	18	multiple	multiple	ADJ
ijtc-1415	135	19	independent	independent	ADJ
ijtc-1415	135	20	variables	variable	NOUN
ijtc-1415	135	21	and	and	CCONJ
ijtc-1415	135	22	a	a	DET
ijtc-1415	135	23	dependent	dependent	ADJ
ijtc-1415	135	24	variable	variable	NOUN
ijtc-1415	135	25	.	.	PUNCT
ijtc-1415	136	1	by	by	ADP
ijtc-1415	136	2	using	use	VERB
ijtc-1415	136	3	regression	regression	NOUN
ijtc-1415	136	4	analysis	analysis	NOUN
ijtc-1415	136	5	,	,	PUNCT
ijtc-1415	136	6	the	the	DET
ijtc-1415	136	7	research	research	NOUN
ijtc-1415	136	8	can	can	AUX
ijtc-1415	136	9	quantify	quantify	VERB
ijtc-1415	136	10	the	the	DET
ijtc-1415	136	11	influence	influence	NOUN
ijtc-1415	136	12	of	of	ADP
ijtc-1415	136	13	each	each	DET
ijtc-1415	136	14	independent	independent	ADJ
ijtc-1415	136	15	variable	variable	NOUN
ijtc-1415	136	16	on	on	ADP
ijtc-1415	136	17	profitability	profitability	NOUN
ijtc-1415	136	18	and	and	CCONJ
ijtc-1415	136	19	assess	assess	VERB
ijtc-1415	136	20	their	their	PRON
ijtc-1415	136	21	combined	combined	ADJ
ijtc-1415	136	22	effect	effect	NOUN
ijtc-1415	136	23	.	.	PUNCT
ijtc-1415	137	1	this	this	DET
ijtc-1415	137	2	method	method	NOUN
ijtc-1415	137	3	is	be	AUX
ijtc-1415	137	4	suitable	suitable	ADJ
ijtc-1415	137	5	for	for	ADP
ijtc-1415	137	6	hypothesis	hypothesis	NOUN
ijtc-1415	137	7	testing	testing	NOUN
ijtc-1415	137	8	in	in	ADP
ijtc-1415	137	9	quantitative	quantitative	ADJ
ijtc-1415	137	10	studies	study	NOUN
ijtc-1415	137	11	involving	involve	VERB
ijtc-1415	137	12	measurable	measurable	ADJ
ijtc-1415	137	13	financial	financial	ADJ
ijtc-1415	137	14	data	datum	NOUN
ijtc-1415	137	15	.	.	PUNCT
ijtc-1415	138	1	the	the	DET
ijtc-1415	138	2	study	study	NOUN
ijtc-1415	138	3	uses	use	VERB
ijtc-1415	138	4	secondary	secondary	ADJ
ijtc-1415	138	5	data	datum	NOUN
ijtc-1415	138	6	from	from	ADP
ijtc-1415	138	7	the	the	DET
ijtc-1415	138	8	financial	financial	ADJ
ijtc-1415	138	9	statements	statement	NOUN
ijtc-1415	138	10	of	of	ADP
ijtc-1415	138	11	companies	company	NOUN
ijtc-1415	138	12	listed	list	VERB
ijtc-1415	138	13	in	in	ADP
ijtc-1415	138	14	the	the	DET
ijtc-1415	138	15	pefindo	pefindo	NOUN
ijtc-1415	138	16	i	i	PROPN
ijtc-1415	138	17	-	-	PUNCT
ijtc-1415	138	18	grade	grade	NOUN
ijtc-1415	138	19	index	index	NOUN
ijtc-1415	138	20	,	,	PUNCT
ijtc-1415	138	21	sourced	source	VERB
ijtc-1415	138	22	from	from	ADP
ijtc-1415	138	23	the	the	DET
ijtc-1415	138	24	official	official	ADJ
ijtc-1415	138	25	website	website	NOUN
ijtc-1415	138	26	of	of	ADP
ijtc-1415	138	27	the	the	DET
ijtc-1415	138	28	indonesia	indonesia	PROPN
ijtc-1415	138	29	stock	stock	PROPN
ijtc-1415	138	30	exchange	exchange	PROPN
ijtc-1415	138	31	(	(	PUNCT
ijtc-1415	138	32	idx	idx	PROPN
ijtc-1415	138	33	)	)	PUNCT
ijtc-1415	138	34	.	.	PUNCT
ijtc-1415	139	1	the	the	DET
ijtc-1415	139	2	observation	observation	NOUN
ijtc-1415	139	3	period	period	NOUN
ijtc-1415	139	4	covers	cover	VERB
ijtc-1415	139	5	five	five	NUM
ijtc-1415	139	6	years	year	NOUN
ijtc-1415	139	7	(	(	PUNCT
ijtc-1415	139	8	2018–2022	2018–2022	NOUN
ijtc-1415	139	9	)	)	PUNCT
ijtc-1415	139	10	,	,	PUNCT
ijtc-1415	139	11	and	and	CCONJ
ijtc-1415	139	12	the	the	DET
ijtc-1415	139	13	sample	sample	NOUN
ijtc-1415	139	14	consists	consist	VERB
ijtc-1415	139	15	of	of	ADP
ijtc-1415	139	16	30	30	NUM
ijtc-1415	139	17	publicly	publicly	ADV
ijtc-1415	139	18	listed	list	VERB
ijtc-1415	139	19	companies	company	NOUN
ijtc-1415	139	20	that	that	PRON
ijtc-1415	139	21	are	be	AUX
ijtc-1415	139	22	part	part	NOUN
ijtc-1415	139	23	of	of	ADP
ijtc-1415	139	24	the	the	DET
ijtc-1415	139	25	pefindo	pefindo	NOUN
ijtc-1415	139	26	i	i	PROPN
ijtc-1415	139	27	-	-	PUNCT
ijtc-1415	139	28	grade	grade	NOUN
ijtc-1415	139	29	index	index	NOUN
ijtc-1415	139	30	in	in	ADP
ijtc-1415	139	31	2023	2023	NUM
ijtc-1415	139	32	.	.	PUNCT
ijtc-1415	140	1	the	the	DET
ijtc-1415	140	2	companies	company	NOUN
ijtc-1415	140	3	listed	list	VERB
ijtc-1415	140	4	in	in	ADP
ijtc-1415	140	5	the	the	DET
ijtc-1415	140	6	pefindo	pefindo	NOUN
ijtc-1415	140	7	i	i	PROPN
ijtc-1415	140	8	-	-	PUNCT
ijtc-1415	140	9	grade	grade	NOUN
ijtc-1415	140	10	index	index	NOUN
ijtc-1415	140	11	in	in	ADP
ijtc-1415	140	12	2023	2023	NUM
ijtc-1415	140	13	include	include	VERB
ijtc-1415	140	14	30	30	NUM
ijtc-1415	140	15	companies	company	NOUN
ijtc-1415	140	16	:	:	PUNCT
ijtc-1415	140	17	bbca	bbca	PROPN
ijtc-1415	140	18	,	,	PUNCT
ijtc-1415	140	19	adhi	adhi	PROPN
ijtc-1415	140	20	,	,	PUNCT
ijtc-1415	140	21	akra	akra	NOUN
ijtc-1415	140	22	,	,	PUNCT
ijtc-1415	140	23	bbni	bbni	PROPN
ijtc-1415	140	24	,	,	PUNCT
ijtc-1415	140	25	bbri	bbri	PROPN
ijtc-1415	140	26	,	,	PUNCT
ijtc-1415	140	27	bjbr	bjbr	NOUN
ijtc-1415	140	28	,	,	PUNCT
ijtc-1415	140	29	bmri	bmri	NOUN
ijtc-1415	140	30	,	,	PUNCT
ijtc-1415	140	31	bmtr	bmtr	NOUN
ijtc-1415	140	32	,	,	PUNCT
ijtc-1415	140	33	bnga	bnga	ADV
ijtc-1415	140	34	,	,	PUNCT
ijtc-1415	140	35	brpt	brpt	NOUN
ijtc-1415	140	36	,	,	PUNCT
ijtc-1415	140	37	bsde	bsde	INTJ
ijtc-1415	140	38	,	,	PUNCT
ijtc-1415	140	39	dsng	dsng	NOUN
ijtc-1415	140	40	,	,	PUNCT
ijtc-1415	140	41	elsa	elsa	NOUN
ijtc-1415	140	42	,	,	PUNCT
ijtc-1415	140	43	heal	heal	NOUN
ijtc-1415	140	44	,	,	PUNCT
ijtc-1415	140	45	hrta	hrta	PROPN
ijtc-1415	140	46	,	,	PUNCT
ijtc-1415	140	47	inkp	inkp	PROPN
ijtc-1415	140	48	,	,	PUNCT
ijtc-1415	140	49	isat	isat	PROPN
ijtc-1415	140	50	,	,	PUNCT
ijtc-1415	140	51	jsmr	jsmr	PROPN
ijtc-1415	140	52	,	,	PUNCT
ijtc-1415	140	53	mdka	mdka	NOUN
ijtc-1415	140	54	,	,	PUNCT
ijtc-1415	140	55	medc	medc	PROPN
ijtc-1415	140	56	,	,	PUNCT
ijtc-1415	140	57	mfin	mfin	NOUN
ijtc-1415	140	58	,	,	PUNCT
ijtc-1415	140	59	myor	myor	NOUN
ijtc-1415	140	60	,	,	PUNCT
ijtc-1415	140	61	pnbn	pnbn	NOUN
ijtc-1415	140	62	,	,	PUNCT
ijtc-1415	140	63	ptpp	ptpp	NOUN
ijtc-1415	140	64	,	,	PUNCT
ijtc-1415	140	65	smdr	smdr	PROPN
ijtc-1415	140	66	,	,	PUNCT
ijtc-1415	140	67	smgr	smgr	PROPN
ijtc-1415	140	68	,	,	PUNCT
ijtc-1415	140	69	smra	smra	NOUN
ijtc-1415	140	70	,	,	PUNCT
ijtc-1415	140	71	tins	tin	NOUN
ijtc-1415	140	72	,	,	PUNCT
ijtc-1415	140	73	tlkm	tlkm	NOUN
ijtc-1415	140	74	,	,	PUNCT
ijtc-1415	140	75	tpia	tpia	PROPN
ijtc-1415	140	76	.	.	PUNCT
ijtc-1415	141	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	141	2	the	the	DET
ijtc-1415	141	3	effect	effect	NOUN
ijtc-1415	141	4	of	of	ADP
ijtc-1415	141	5	corporate	corporate	ADJ
ijtc-1415	141	6	governance	governance	NOUN
ijtc-1415	141	7	,	,	PUNCT
ijtc-1415	141	8	green	green	ADJ
ijtc-1415	141	9	accounting	accounting	NOUN
ijtc-1415	141	10	and	and	CCONJ
ijtc-1415	141	11	leverage	leverage	NOUN
ijtc-1415	141	12	on	on	ADP
ijtc-1415	141	13	company	company	NOUN
ijtc-1415	141	14	profitability	profitability	NOUN
ijtc-1415	141	15	on	on	ADP
ijtc-1415	141	16	pefindo	pefindo	PROPN
ijtc-1415	141	17	i	i	PROPN
ijtc-1415	141	18	-	-	PUNCT
ijtc-1415	141	19	grade	grade	NOUN
ijtc-1415	141	20	index	index	NOUN
ijtc-1415	141	21	setiadi	setiadi	NOUN
ijtc-1415	141	22	,	,	PUNCT
ijtc-1415	141	23	hutabarat	hutabarat	PROPN
ijtc-1415	141	24	,	,	PUNCT
ijtc-1415	141	25	and	and	CCONJ
ijtc-1415	141	26	sinaga	sinaga	NOUN
ijtc-1415	141	27	754	754	NUM
ijtc-1415	141	28	|	|	ADV
ijtc-1415	141	29	ilomata	ilomata	NOUN
ijtc-1415	141	30	international	international	ADJ
ijtc-1415	141	31	journal	journal	NOUN
ijtc-1415	141	32	of	of	ADP
ijtc-1415	141	33	tax	tax	PROPN
ijtc-1415	141	34	&	&	CCONJ
ijtc-1415	141	35	accounting	accounting	PROPN
ijtc-1415	141	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	141	37	these	these	DET
ijtc-1415	141	38	30	30	NUM
ijtc-1415	141	39	companies	company	NOUN
ijtc-1415	141	40	are	be	AUX
ijtc-1415	141	41	publicly	publicly	ADV
ijtc-1415	141	42	listed	list	VERB
ijtc-1415	141	43	(	(	PUNCT
ijtc-1415	141	44	tbk	tbk	NOUN
ijtc-1415	141	45	)	)	PUNCT
ijtc-1415	141	46	,	,	PUNCT
ijtc-1415	141	47	so	so	ADV
ijtc-1415	141	48	their	their	PRON
ijtc-1415	141	49	annual	annual	ADJ
ijtc-1415	141	50	report	report	NOUN
ijtc-1415	141	51	data	datum	NOUN
ijtc-1415	141	52	can	can	AUX
ijtc-1415	141	53	be	be	AUX
ijtc-1415	141	54	obtained	obtain	VERB
ijtc-1415	141	55	through	through	ADP
ijtc-1415	141	56	the	the	DET
ijtc-1415	141	57	official	official	ADJ
ijtc-1415	141	58	idx	idx	NOUN
ijtc-1415	141	59	website	website	NOUN
ijtc-1415	141	60	.	.	PUNCT
ijtc-1415	142	1	this	this	DET
ijtc-1415	142	2	research	research	NOUN
ijtc-1415	142	3	uses	use	VERB
ijtc-1415	142	4	3	3	NUM
ijtc-1415	142	5	independent	independent	ADJ
ijtc-1415	142	6	variables	variable	NOUN
ijtc-1415	142	7	:	:	PUNCT
ijtc-1415	142	8	corporate	corporate	ADJ
ijtc-1415	142	9	governance	governance	NOUN
ijtc-1415	142	10	,	,	PUNCT
ijtc-1415	142	11	green	green	ADJ
ijtc-1415	142	12	accounting	accounting	NOUN
ijtc-1415	142	13	,	,	PUNCT
ijtc-1415	142	14	and	and	CCONJ
ijtc-1415	142	15	leverage	leverage	NOUN
ijtc-1415	142	16	,	,	PUNCT
ijtc-1415	142	17	while	while	SCONJ
ijtc-1415	142	18	the	the	DET
ijtc-1415	142	19	dependent	dependent	ADJ
ijtc-1415	142	20	variable	variable	NOUN
ijtc-1415	142	21	used	use	VERB
ijtc-1415	142	22	is	be	AUX
ijtc-1415	142	23	profitability	profitability	NOUN
ijtc-1415	142	24	.	.	PUNCT
ijtc-1415	143	1	profitability	profitability	NOUN
ijtc-1415	143	2	can	can	AUX
ijtc-1415	143	3	be	be	AUX
ijtc-1415	143	4	illustrated	illustrate	VERB
ijtc-1415	143	5	by	by	ADP
ijtc-1415	143	6	several	several	ADJ
ijtc-1415	143	7	ratio	ratio	NOUN
ijtc-1415	143	8	formulas	formula	NOUN
ijtc-1415	143	9	,	,	PUNCT
ijtc-1415	143	10	one	one	NUM
ijtc-1415	143	11	of	of	ADP
ijtc-1415	143	12	which	which	PRON
ijtc-1415	143	13	is	be	AUX
ijtc-1415	143	14	return	return	NOUN
ijtc-1415	143	15	on	on	ADP
ijtc-1415	143	16	(	(	PUNCT
ijtc-1415	143	17	afrianti	afrianti	PROPN
ijtc-1415	143	18	&	&	CCONJ
ijtc-1415	143	19	purwaningsih	purwaningsih	PROPN
ijtc-1415	143	20	,	,	PUNCT
ijtc-1415	143	21	2022a	2022a	NUM
ijtc-1415	143	22	)	)	PUNCT
ijtc-1415	143	23	.	.	PUNCT
ijtc-1415	144	1	profitability	profitability	NOUN
ijtc-1415	144	2	is	be	AUX
ijtc-1415	144	3	calculated	calculate	VERB
ijtc-1415	144	4	using	use	VERB
ijtc-1415	144	5	the	the	DET
ijtc-1415	144	6	return	return	NOUN
ijtc-1415	144	7	on	on	ADP
ijtc-1415	144	8	assets	asset	NOUN
ijtc-1415	144	9	(	(	PUNCT
ijtc-1415	144	10	roa	roa	NOUN
ijtc-1415	144	11	)	)	PUNCT
ijtc-1415	144	12	ratio	ratio	NOUN
ijtc-1415	144	13	:	:	PUNCT
ijtc-1415	144	14	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
ijtc-1415	144	15	=	=	SYM
ijtc-1415	145	1	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-1415	145	2	𝐼𝑛𝑐𝑜𝑚𝑒	𝐼𝑛𝑐𝑜𝑚𝑒	PROPN
ijtc-1415	145	3	total	total	ADJ
ijtc-1415	145	4	asset	asset	NOUN
ijtc-1415	145	5	in	in	ADP
ijtc-1415	145	6	this	this	DET
ijtc-1415	145	7	study	study	NOUN
ijtc-1415	145	8	,	,	PUNCT
ijtc-1415	145	9	corporate	corporate	ADJ
ijtc-1415	145	10	governance	governance	NOUN
ijtc-1415	145	11	is	be	AUX
ijtc-1415	145	12	measured	measure	VERB
ijtc-1415	145	13	by	by	ADP
ijtc-1415	145	14	the	the	DET
ijtc-1415	145	15	proportion	proportion	NOUN
ijtc-1415	145	16	of	of	ADP
ijtc-1415	145	17	independent	independent	ADJ
ijtc-1415	145	18	commissioners	commissioner	NOUN
ijtc-1415	145	19	.	.	PUNCT
ijtc-1415	146	1	this	this	DET
ijtc-1415	146	2	ratio	ratio	NOUN
ijtc-1415	146	3	is	be	AUX
ijtc-1415	146	4	determined	determine	VERB
ijtc-1415	146	5	by	by	ADP
ijtc-1415	146	6	dividing	divide	VERB
ijtc-1415	146	7	the	the	DET
ijtc-1415	146	8	number	number	NOUN
ijtc-1415	146	9	of	of	ADP
ijtc-1415	146	10	independent	independent	ADJ
ijtc-1415	146	11	commissioners	commissioner	NOUN
ijtc-1415	146	12	by	by	ADP
ijtc-1415	146	13	the	the	DET
ijtc-1415	146	14	total	total	ADJ
ijtc-1415	146	15	number	number	NOUN
ijtc-1415	146	16	of	of	ADP
ijtc-1415	146	17	commissioners	commissioner	NOUN
ijtc-1415	146	18	within	within	ADP
ijtc-1415	146	19	the	the	DET
ijtc-1415	146	20	company	company	NOUN
ijtc-1415	146	21	.	.	PUNCT
ijtc-1415	147	1	(	(	PUNCT
ijtc-1415	147	2	riyandika	riyandika	PROPN
ijtc-1415	147	3	&	&	CCONJ
ijtc-1415	147	4	saad	saad	PROPN
ijtc-1415	147	5	,	,	PUNCT
ijtc-1415	147	6	2023a	2023a	NUM
ijtc-1415	147	7	)	)	PUNCT
ijtc-1415	147	8	.	.	PUNCT
ijtc-1415	148	1	information	information	NOUN
ijtc-1415	148	2	on	on	ADP
ijtc-1415	148	3	commissioners	commissioner	NOUN
ijtc-1415	148	4	is	be	AUX
ijtc-1415	148	5	obtained	obtain	VERB
ijtc-1415	148	6	from	from	ADP
ijtc-1415	148	7	the	the	DET
ijtc-1415	148	8	company	company	NOUN
ijtc-1415	148	9	's	's	PART
ijtc-1415	148	10	annual	annual	ADJ
ijtc-1415	148	11	report	report	NOUN
ijtc-1415	148	12	.	.	PUNCT
ijtc-1415	149	1	𝐶𝐺	𝐶𝐺	PROPN
ijtc-1415	149	2	=	=	SYM
ijtc-1415	149	3	𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	PROPN
ijtc-1415	149	4	𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟	𝑐𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟	PROPN
ijtc-1415	149	5	total	total	ADJ
ijtc-1415	149	6	board	board	NOUN
ijtc-1415	149	7	of	of	ADP
ijtc-1415	149	8	commissioners	commissioner	NOUN
ijtc-1415	149	9	green	green	ADJ
ijtc-1415	149	10	accounting	accounting	NOUN
ijtc-1415	149	11	in	in	ADP
ijtc-1415	149	12	this	this	DET
ijtc-1415	149	13	study	study	NOUN
ijtc-1415	149	14	is	be	AUX
ijtc-1415	149	15	a	a	DET
ijtc-1415	149	16	dummy	dummy	ADJ
ijtc-1415	149	17	variable	variable	NOUN
ijtc-1415	149	18	measured	measure	VERB
ijtc-1415	149	19	by	by	ADP
ijtc-1415	149	20	1	1	NUM
ijtc-1415	149	21	and	and	CCONJ
ijtc-1415	149	22	0	0	NUM
ijtc-1415	149	23	.	.	PUNCT
ijtc-1415	149	24	companies	company	NOUN
ijtc-1415	149	25	that	that	PRON
ijtc-1415	149	26	implement	implement	VERB
ijtc-1415	149	27	iso	iso	NOUN
ijtc-1415	149	28	14001	14001	NUM
ijtc-1415	149	29	are	be	AUX
ijtc-1415	149	30	given	give	VERB
ijtc-1415	149	31	a	a	DET
ijtc-1415	149	32	value	value	NOUN
ijtc-1415	149	33	of	of	ADP
ijtc-1415	149	34	1	1	NUM
ijtc-1415	149	35	,	,	PUNCT
ijtc-1415	149	36	and	and	CCONJ
ijtc-1415	149	37	a	a	DET
ijtc-1415	149	38	value	value	NOUN
ijtc-1415	149	39	of	of	ADP
ijtc-1415	149	40	0	0	NUM
ijtc-1415	149	41	is	be	AUX
ijtc-1415	149	42	given	give	VERB
ijtc-1415	149	43	to	to	ADP
ijtc-1415	149	44	companies	company	NOUN
ijtc-1415	149	45	that	that	PRON
ijtc-1415	149	46	do	do	AUX
ijtc-1415	149	47	not	not	PART
ijtc-1415	149	48	implement	implement	VERB
ijtc-1415	149	49	iso	iso	NOUN
ijtc-1415	149	50	14001	14001	NUM
ijtc-1415	149	51	(	(	PUNCT
ijtc-1415	149	52	hadriyani	hadriyani	PROPN
ijtc-1415	149	53	&	&	CCONJ
ijtc-1415	149	54	dewi	dewi	PROPN
ijtc-1415	149	55	,	,	PUNCT
ijtc-1415	149	56	2022a	2022a	NUM
ijtc-1415	149	57	)	)	PUNCT
ijtc-1415	149	58	.	.	PUNCT
ijtc-1415	150	1	information	information	NOUN
ijtc-1415	150	2	about	about	ADP
ijtc-1415	150	3	the	the	DET
ijtc-1415	150	4	implementation	implementation	NOUN
ijtc-1415	150	5	of	of	ADP
ijtc-1415	150	6	iso	iso	NOUN
ijtc-1415	150	7	140001	140001	NUM
ijtc-1415	150	8	can	can	AUX
ijtc-1415	150	9	be	be	AUX
ijtc-1415	150	10	found	find	VERB
ijtc-1415	150	11	in	in	ADP
ijtc-1415	150	12	the	the	DET
ijtc-1415	150	13	company	company	NOUN
ijtc-1415	150	14	's	's	PART
ijtc-1415	150	15	annual	annual	ADJ
ijtc-1415	150	16	report	report	NOUN
ijtc-1415	150	17	.	.	PUNCT
ijtc-1415	151	1	leverage	leverage	NOUN
ijtc-1415	151	2	can	can	AUX
ijtc-1415	151	3	be	be	AUX
ijtc-1415	151	4	measured	measure	VERB
ijtc-1415	151	5	using	use	VERB
ijtc-1415	151	6	several	several	ADJ
ijtc-1415	151	7	ratio	ratio	NOUN
ijtc-1415	151	8	formulas	formula	NOUN
ijtc-1415	151	9	(	(	PUNCT
ijtc-1415	151	10	afrianti	afrianti	PROPN
ijtc-1415	151	11	&	&	CCONJ
ijtc-1415	151	12	purwaningsih	purwaningsih	PROPN
ijtc-1415	151	13	,	,	PUNCT
ijtc-1415	151	14	2022b	2022b	NUM
ijtc-1415	151	15	)	)	PUNCT
ijtc-1415	151	16	.	.	PUNCT
ijtc-1415	152	1	in	in	ADP
ijtc-1415	152	2	this	this	DET
ijtc-1415	152	3	study	study	NOUN
ijtc-1415	152	4	,	,	PUNCT
ijtc-1415	152	5	leverage	leverage	NOUN
ijtc-1415	152	6	is	be	AUX
ijtc-1415	152	7	measured	measure	VERB
ijtc-1415	152	8	using	use	VERB
ijtc-1415	152	9	the	the	DET
ijtc-1415	152	10	debt	debt	NOUN
ijtc-1415	152	11	to	to	ADP
ijtc-1415	152	12	asset	asset	NOUN
ijtc-1415	152	13	ratio	ratio	NOUN
ijtc-1415	152	14	,	,	PUNCT
ijtc-1415	152	15	which	which	PRON
ijtc-1415	152	16	has	have	VERB
ijtc-1415	152	17	the	the	DET
ijtc-1415	152	18	formula	formula	NOUN
ijtc-1415	152	19	:	:	PUNCT
ijtc-1415	152	20	𝐷𝐴𝑅	𝐷𝐴𝑅	PROPN
ijtc-1415	152	21	=	=	SYM
ijtc-1415	152	22	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1415	152	23	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	PROPN
ijtc-1415	152	24	total	total	ADJ
ijtc-1415	152	25	asset	asset	NOUN
ijtc-1415	152	26	regression	regression	NOUN
ijtc-1415	152	27	analysis	analysis	NOUN
ijtc-1415	152	28	is	be	AUX
ijtc-1415	152	29	the	the	DET
ijtc-1415	152	30	analytical	analytical	ADJ
ijtc-1415	152	31	technique	technique	NOUN
ijtc-1415	152	32	used	use	VERB
ijtc-1415	152	33	in	in	ADP
ijtc-1415	152	34	this	this	DET
ijtc-1415	152	35	study	study	NOUN
ijtc-1415	152	36	.	.	PUNCT
ijtc-1415	153	1	the	the	DET
ijtc-1415	153	2	regression	regression	NOUN
ijtc-1415	153	3	equation	equation	NOUN
ijtc-1415	153	4	used	use	VERB
ijtc-1415	153	5	is	be	AUX
ijtc-1415	153	6	:	:	PUNCT
ijtc-1415	153	7	𝑌	𝑌	PROPN
ijtc-1415	153	8	=	=	PUNCT
ijtc-1415	153	9	α	α	PROPN
ijtc-1415	153	10	+	+	X
ijtc-1415	153	11	β1x1	β1x1	PUNCT
ijtc-1415	153	12	+	+	NUM
ijtc-1415	153	13	β2x2	β2x2	PUNCT
ijtc-1415	153	14	+	+	CCONJ
ijtc-1415	153	15	β3x3	β3x3	PUNCT
ijtc-1415	153	16	+	+	CCONJ
ijtc-1415	153	17	𝑒	𝑒	ADJ
ijtc-1415	153	18	description	description	NOUN
ijtc-1415	153	19	y	y	PROPN
ijtc-1415	153	20	:	:	PUNCT
ijtc-1415	153	21	profitability	profitability	NOUN
ijtc-1415	153	22	α	α	NOUN
ijtc-1415	153	23	:	:	PUNCT
ijtc-1415	153	24	constants	constant	VERB
ijtc-1415	153	25	β1β4	β1β4	NOUN
ijtc-1415	153	26	:	:	PUNCT
ijtc-1415	153	27	regression	regression	NOUN
ijtc-1415	153	28	coefficient	coefficient	NOUN
ijtc-1415	153	29	x1	x1	X
ijtc-1415	153	30	:	:	PUNCT
ijtc-1415	153	31	corporate	corporate	ADJ
ijtc-1415	153	32	governance	governance	NOUN
ijtc-1415	153	33	x2	x2	NOUN
ijtc-1415	153	34	:	:	PUNCT
ijtc-1415	153	35	green	green	ADJ
ijtc-1415	153	36	accounting	accounting	NOUN
ijtc-1415	153	37	x3	x3	NOUN
ijtc-1415	153	38	:	:	PUNCT
ijtc-1415	153	39	leverage	leverage	NOUN
ijtc-1415	153	40	e	e	NOUN
ijtc-1415	153	41	:	:	PUNCT
ijtc-1415	153	42	error	error	NOUN
ijtc-1415	153	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	153	44	the	the	DET
ijtc-1415	153	45	effect	effect	NOUN
ijtc-1415	153	46	of	of	ADP
ijtc-1415	153	47	corporate	corporate	ADJ
ijtc-1415	153	48	governance	governance	NOUN
ijtc-1415	153	49	,	,	PUNCT
ijtc-1415	153	50	green	green	ADJ
ijtc-1415	153	51	accounting	accounting	NOUN
ijtc-1415	153	52	and	and	CCONJ
ijtc-1415	153	53	leverage	leverage	NOUN
ijtc-1415	153	54	on	on	ADP
ijtc-1415	153	55	company	company	NOUN
ijtc-1415	153	56	profitability	profitability	NOUN
ijtc-1415	153	57	on	on	ADP
ijtc-1415	153	58	pefindo	pefindo	PROPN
ijtc-1415	153	59	i	i	PROPN
ijtc-1415	153	60	-	-	PUNCT
ijtc-1415	153	61	grade	grade	NOUN
ijtc-1415	153	62	index	index	NOUN
ijtc-1415	153	63	setiadi	setiadi	NOUN
ijtc-1415	153	64	,	,	PUNCT
ijtc-1415	153	65	hutabarat	hutabarat	NOUN
ijtc-1415	153	66	,	,	PUNCT
ijtc-1415	153	67	and	and	CCONJ
ijtc-1415	153	68	sinaga	sinaga	NOUN
ijtc-1415	153	69	755	755	NUM
ijtc-1415	153	70	|	|	ADV
ijtc-1415	153	71	ilomata	ilomata	PROPN
ijtc-1415	153	72	international	international	ADJ
ijtc-1415	153	73	journal	journal	NOUN
ijtc-1415	153	74	of	of	ADP
ijtc-1415	153	75	tax	tax	PROPN
ijtc-1415	153	76	&	&	CCONJ
ijtc-1415	153	77	accounting	accounting	PROPN
ijtc-1415	153	78	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	153	79	result	result	NOUN
ijtc-1415	153	80	and	and	CCONJ
ijtc-1415	153	81	discussion	discussion	NOUN
ijtc-1415	153	82	descriptive	descriptive	ADJ
ijtc-1415	153	83	statistics	statistic	NOUN
ijtc-1415	153	84	tabel	tabel	PROPN
ijtc-1415	153	85	1	1	NUM
ijtc-1415	153	86	.	.	PUNCT
ijtc-1415	153	87	descriptive	descriptive	ADJ
ijtc-1415	153	88	statistics	statistic	NOUN
ijtc-1415	153	89	n	n	PRON
ijtc-1415	153	90	mean	mean	VERB
ijtc-1415	153	91	std	std	X
ijtc-1415	153	92	dev	dev	PROPN
ijtc-1415	153	93	minimum	minimum	NOUN
ijtc-1415	153	94	maximum	maximum	PROPN
ijtc-1415	153	95	cg	cg	NOUN
ijtc-1415	153	96	150	150	NUM
ijtc-1415	153	97	.43	.43	NUM
ijtc-1415	153	98	.12	.12	NUM
ijtc-1415	153	99	.23	.23	NUM
ijtc-1415	153	100	.75	.75	NUM
ijtc-1415	153	101	ga	ga	NOUN
ijtc-1415	153	102	150	150	NUM
ijtc-1415	153	103	.45	.45	NUM
ijtc-1415	153	104	.50	.50	NUM
ijtc-1415	153	105	.00	.00	NUM
ijtc-1415	153	106	1.00	1.00	NUM
ijtc-1415	153	107	lev	lev	NOUN
ijtc-1415	153	108	150	150	NUM
ijtc-1415	153	109	.64	.64	NUM
ijtc-1415	153	110	.63	.63	NUM
ijtc-1415	153	111	.04	.04	NUM
ijtc-1415	153	112	7.75	7.75	NUM
ijtc-1415	153	113	valid	valid	ADJ
ijtc-1415	153	114	n	n	CCONJ
ijtc-1415	153	115	(	(	PUNCT
ijtc-1415	153	116	listwise	listwise	PROPN
ijtc-1415	153	117	)	)	PUNCT
ijtc-1415	153	118	150	150	NUM
ijtc-1415	153	119	source	source	NOUN
ijtc-1415	153	120	:	:	PUNCT
ijtc-1415	153	121	spss	spss	ADJ
ijtc-1415	153	122	output	output	NOUN
ijtc-1415	153	123	(	(	PUNCT
ijtc-1415	153	124	2024	2024	NUM
ijtc-1415	153	125	)	)	PUNCT
ijtc-1415	153	126	corporate	corporate	ADJ
ijtc-1415	153	127	governance	governance	NOUN
ijtc-1415	153	128	(	(	PUNCT
ijtc-1415	153	129	cg	cg	NOUN
ijtc-1415	153	130	)	)	PUNCT
ijtc-1415	153	131	in	in	ADP
ijtc-1415	153	132	this	this	DET
ijtc-1415	153	133	study	study	NOUN
ijtc-1415	153	134	,	,	PUNCT
ijtc-1415	153	135	represented	represent	VERB
ijtc-1415	153	136	by	by	ADP
ijtc-1415	153	137	the	the	DET
ijtc-1415	153	138	proportion	proportion	NOUN
ijtc-1415	153	139	of	of	ADP
ijtc-1415	153	140	independent	independent	ADJ
ijtc-1415	153	141	commissioners	commissioner	NOUN
ijtc-1415	153	142	,	,	PUNCT
ijtc-1415	153	143	has	have	VERB
ijtc-1415	153	144	150	150	NUM
ijtc-1415	153	145	data	datum	NOUN
ijtc-1415	153	146	points	point	NOUN
ijtc-1415	153	147	processed	process	VERB
ijtc-1415	153	148	in	in	ADP
ijtc-1415	153	149	spss	spss	PROPN
ijtc-1415	153	150	.	.	PUNCT
ijtc-1415	154	1	the	the	DET
ijtc-1415	154	2	average	average	ADJ
ijtc-1415	154	3	value	value	NOUN
ijtc-1415	154	4	is	be	AUX
ijtc-1415	154	5	0.43	0.43	NUM
ijtc-1415	154	6	with	with	ADP
ijtc-1415	154	7	a	a	DET
ijtc-1415	154	8	standard	standard	ADJ
ijtc-1415	154	9	deviation	deviation	NOUN
ijtc-1415	154	10	of	of	ADP
ijtc-1415	154	11	0.12	0.12	NUM
ijtc-1415	154	12	.	.	PUNCT
ijtc-1415	155	1	the	the	DET
ijtc-1415	155	2	lowest	low	ADJ
ijtc-1415	155	3	value	value	NOUN
ijtc-1415	155	4	of	of	ADP
ijtc-1415	155	5	cg	cg	NOUN
ijtc-1415	155	6	used	use	VERB
ijtc-1415	155	7	in	in	ADP
ijtc-1415	155	8	this	this	DET
ijtc-1415	155	9	study	study	NOUN
ijtc-1415	155	10	is	be	AUX
ijtc-1415	155	11	0.23	0.23	NUM
ijtc-1415	155	12	,	,	PUNCT
ijtc-1415	155	13	and	and	CCONJ
ijtc-1415	155	14	the	the	DET
ijtc-1415	155	15	highest	high	ADJ
ijtc-1415	155	16	value	value	NOUN
ijtc-1415	155	17	is	be	AUX
ijtc-1415	155	18	0.75	0.75	NUM
ijtc-1415	155	19	.	.	PUNCT
ijtc-1415	156	1	green	green	ADJ
ijtc-1415	156	2	accounting	accounting	PROPN
ijtc-1415	156	3	(	(	PUNCT
ijtc-1415	156	4	ga	ga	NOUN
ijtc-1415	156	5	)	)	PUNCT
ijtc-1415	156	6	in	in	ADP
ijtc-1415	156	7	this	this	DET
ijtc-1415	156	8	study	study	NOUN
ijtc-1415	156	9	has	have	VERB
ijtc-1415	156	10	150	150	NUM
ijtc-1415	156	11	data	datum	NOUN
ijtc-1415	156	12	points	point	NOUN
ijtc-1415	156	13	processed	process	VERB
ijtc-1415	156	14	in	in	ADP
ijtc-1415	156	15	spss	spss	PROPN
ijtc-1415	156	16	.	.	PUNCT
ijtc-1415	157	1	the	the	DET
ijtc-1415	157	2	average	average	ADJ
ijtc-1415	157	3	value	value	NOUN
ijtc-1415	157	4	is	be	AUX
ijtc-1415	157	5	0.45	0.45	NUM
ijtc-1415	157	6	with	with	ADP
ijtc-1415	157	7	a	a	DET
ijtc-1415	157	8	standard	standard	ADJ
ijtc-1415	157	9	deviation	deviation	NOUN
ijtc-1415	157	10	of	of	ADP
ijtc-1415	157	11	0.50	0.50	NUM
ijtc-1415	157	12	.	.	PUNCT
ijtc-1415	158	1	the	the	DET
ijtc-1415	158	2	lowest	low	ADJ
ijtc-1415	158	3	value	value	NOUN
ijtc-1415	158	4	of	of	ADP
ijtc-1415	158	5	ga	ga	PROPN
ijtc-1415	158	6	used	use	VERB
ijtc-1415	158	7	in	in	ADP
ijtc-1415	158	8	this	this	DET
ijtc-1415	158	9	study	study	NOUN
ijtc-1415	158	10	is	be	AUX
ijtc-1415	158	11	0.00	0.00	NUM
ijtc-1415	158	12	,	,	PUNCT
ijtc-1415	158	13	indicating	indicate	VERB
ijtc-1415	158	14	that	that	SCONJ
ijtc-1415	158	15	the	the	DET
ijtc-1415	158	16	company	company	NOUN
ijtc-1415	158	17	does	do	AUX
ijtc-1415	158	18	not	not	PART
ijtc-1415	158	19	implement	implement	VERB
ijtc-1415	158	20	ga	ga	PROPN
ijtc-1415	158	21	,	,	PUNCT
ijtc-1415	158	22	and	and	CCONJ
ijtc-1415	158	23	the	the	DET
ijtc-1415	158	24	highest	high	ADJ
ijtc-1415	158	25	value	value	NOUN
ijtc-1415	158	26	is	be	AUX
ijtc-1415	158	27	1.00	1.00	NUM
ijtc-1415	158	28	,	,	PUNCT
ijtc-1415	158	29	meaning	mean	VERB
ijtc-1415	158	30	the	the	DET
ijtc-1415	158	31	company	company	NOUN
ijtc-1415	158	32	implements	implement	VERB
ijtc-1415	158	33	ga	ga	PROPN
ijtc-1415	158	34	.	.	PROPN
ijtc-1415	158	35	leverage	leverage	NOUN
ijtc-1415	158	36	(	(	PUNCT
ijtc-1415	158	37	lev	lev	NOUN
ijtc-1415	158	38	)	)	PUNCT
ijtc-1415	158	39	in	in	ADP
ijtc-1415	158	40	this	this	DET
ijtc-1415	158	41	study	study	NOUN
ijtc-1415	158	42	,	,	PUNCT
ijtc-1415	158	43	represented	represent	VERB
ijtc-1415	158	44	by	by	ADP
ijtc-1415	158	45	the	the	DET
ijtc-1415	158	46	debt	debt	NOUN
ijtc-1415	158	47	to	to	ADP
ijtc-1415	158	48	asset	asset	NOUN
ijtc-1415	158	49	ratio	ratio	NOUN
ijtc-1415	158	50	,	,	PUNCT
ijtc-1415	158	51	has	have	VERB
ijtc-1415	158	52	150	150	NUM
ijtc-1415	158	53	data	datum	NOUN
ijtc-1415	158	54	points	point	NOUN
ijtc-1415	158	55	processed	process	VERB
ijtc-1415	158	56	in	in	ADP
ijtc-1415	158	57	spss	spss	PROPN
ijtc-1415	158	58	.	.	PUNCT
ijtc-1415	159	1	the	the	DET
ijtc-1415	159	2	average	average	ADJ
ijtc-1415	159	3	value	value	NOUN
ijtc-1415	159	4	is	be	AUX
ijtc-1415	159	5	0.64	0.64	NUM
ijtc-1415	159	6	with	with	ADP
ijtc-1415	159	7	a	a	DET
ijtc-1415	159	8	standard	standard	ADJ
ijtc-1415	159	9	deviation	deviation	NOUN
ijtc-1415	159	10	of	of	ADP
ijtc-1415	159	11	0.63	0.63	NUM
ijtc-1415	159	12	.	.	PUNCT
ijtc-1415	160	1	the	the	DET
ijtc-1415	160	2	lowest	low	ADJ
ijtc-1415	160	3	value	value	NOUN
ijtc-1415	160	4	of	of	ADP
ijtc-1415	160	5	lev	lev	NOUN
ijtc-1415	160	6	used	use	VERB
ijtc-1415	160	7	in	in	ADP
ijtc-1415	160	8	this	this	DET
ijtc-1415	160	9	study	study	NOUN
ijtc-1415	160	10	is	be	AUX
ijtc-1415	160	11	0.04	0.04	NUM
ijtc-1415	160	12	,	,	PUNCT
ijtc-1415	160	13	and	and	CCONJ
ijtc-1415	160	14	the	the	DET
ijtc-1415	160	15	highest	high	ADJ
ijtc-1415	160	16	value	value	NOUN
ijtc-1415	160	17	is	be	AUX
ijtc-1415	160	18	7.75	7.75	NUM
ijtc-1415	160	19	.	.	PUNCT
ijtc-1415	161	1	so	so	SCONJ
ijtc-1415	161	2	that	that	SCONJ
ijtc-1415	161	3	the	the	DET
ijtc-1415	161	4	reader	reader	NOUN
ijtc-1415	161	5	can	can	AUX
ijtc-1415	161	6	see	see	VERB
ijtc-1415	161	7	which	which	DET
ijtc-1415	161	8	statistical	statistical	ADJ
ijtc-1415	161	9	analysis	analysis	NOUN
ijtc-1415	161	10	was	be	AUX
ijtc-1415	161	11	conducted	conduct	VERB
ijtc-1415	161	12	and	and	CCONJ
ijtc-1415	161	13	why	why	SCONJ
ijtc-1415	161	14	,	,	PUNCT
ijtc-1415	161	15	and	and	CCONJ
ijtc-1415	161	16	later	later	ADV
ijtc-1415	161	17	to	to	PART
ijtc-1415	161	18	justify	justify	VERB
ijtc-1415	161	19	the	the	DET
ijtc-1415	161	20	conclusions	conclusion	NOUN
ijtc-1415	161	21	.	.	PUNCT
ijtc-1415	162	1	table	table	NOUN
ijtc-1415	162	2	2	2	NUM
ijtc-1415	162	3	.	.	PUNCT
ijtc-1415	162	4	green	green	ADJ
ijtc-1415	162	5	accounting	accounting	NOUN
ijtc-1415	162	6	frequency	frequency	NOUN
ijtc-1415	162	7	frequency	frequency	NOUN
ijtc-1415	162	8	percent	percent	NOUN
ijtc-1415	162	9	valid	valid	ADJ
ijtc-1415	162	10	percent	percent	NOUN
ijtc-1415	162	11	cumulative	cumulative	ADJ
ijtc-1415	162	12	percent	percent	NOUN
ijtc-1415	162	13	valid	valid	ADJ
ijtc-1415	162	14	.00	.00	NUM
ijtc-1415	162	15	83	83	NUM
ijtc-1415	162	16	55.33	55.33	NUM
ijtc-1415	162	17	55.33	55.33	NUM
ijtc-1415	162	18	55,33	55,33	NUM
ijtc-1415	162	19	1.00	1.00	NUM
ijtc-1415	162	20	67	67	NUM
ijtc-1415	162	21	44.67	44.67	NUM
ijtc-1415	162	22	44.67	44.67	NUM
ijtc-1415	162	23	100	100	NUM
ijtc-1415	162	24	total	total	NOUN
ijtc-1415	162	25	150	150	NUM
ijtc-1415	162	26	100	100	NUM
ijtc-1415	162	27	100	100	NUM
ijtc-1415	162	28	source	source	NOUN
ijtc-1415	162	29	:	:	PUNCT
ijtc-1415	162	30	spss	spss	ADJ
ijtc-1415	162	31	output	output	NOUN
ijtc-1415	162	32	(	(	PUNCT
ijtc-1415	162	33	2024	2024	NUM
ijtc-1415	162	34	)	)	PUNCT
ijtc-1415	162	35	table	table	NOUN
ijtc-1415	162	36	2	2	NUM
ijtc-1415	162	37	shows	show	VERB
ijtc-1415	162	38	that	that	SCONJ
ijtc-1415	162	39	there	there	PRON
ijtc-1415	162	40	are	be	VERB
ijtc-1415	162	41	83	83	NUM
ijtc-1415	162	42	company	company	NOUN
ijtc-1415	162	43	-	-	PUNCT
ijtc-1415	162	44	years	year	NOUN
ijtc-1415	162	45	,	,	PUNCT
ijtc-1415	162	46	or	or	CCONJ
ijtc-1415	162	47	55.33	55.33	NUM
ijtc-1415	162	48	%	%	NOUN
ijtc-1415	162	49	of	of	ADP
ijtc-1415	162	50	the	the	DET
ijtc-1415	162	51	sample	sample	NOUN
ijtc-1415	162	52	companies	company	NOUN
ijtc-1415	162	53	,	,	PUNCT
ijtc-1415	162	54	that	that	PRON
ijtc-1415	162	55	do	do	AUX
ijtc-1415	162	56	not	not	PART
ijtc-1415	162	57	implement	implement	VERB
ijtc-1415	162	58	iso	iso	NOUN
ijtc-1415	162	59	14001	14001	NUM
ijtc-1415	162	60	,	,	PUNCT
ijtc-1415	162	61	and	and	CCONJ
ijtc-1415	162	62	67	67	NUM
ijtc-1415	162	63	company	company	NOUN
ijtc-1415	162	64	-	-	PUNCT
ijtc-1415	162	65	years	year	NOUN
ijtc-1415	162	66	that	that	PRON
ijtc-1415	162	67	do	do	AUX
ijtc-1415	162	68	implement	implement	VERB
ijtc-1415	162	69	iso	iso	NOUN
ijtc-1415	162	70	14001	14001	NUM
ijtc-1415	162	71	in	in	ADP
ijtc-1415	162	72	pefindo	pefindo	PROPN
ijtc-1415	162	73	igrade	igrade	VERB
ijtc-1415	162	74	companies	company	NOUN
ijtc-1415	162	75	from	from	ADP
ijtc-1415	162	76	2018	2018	NUM
ijtc-1415	162	77	to	to	ADP
ijtc-1415	162	78	2022	2022	NUM
ijtc-1415	162	79	.	.	PUNCT
ijtc-1415	163	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	163	2	the	the	DET
ijtc-1415	163	3	effect	effect	NOUN
ijtc-1415	163	4	of	of	ADP
ijtc-1415	163	5	corporate	corporate	ADJ
ijtc-1415	163	6	governance	governance	NOUN
ijtc-1415	163	7	,	,	PUNCT
ijtc-1415	163	8	green	green	ADJ
ijtc-1415	163	9	accounting	accounting	NOUN
ijtc-1415	163	10	and	and	CCONJ
ijtc-1415	163	11	leverage	leverage	NOUN
ijtc-1415	163	12	on	on	ADP
ijtc-1415	163	13	company	company	NOUN
ijtc-1415	163	14	profitability	profitability	NOUN
ijtc-1415	163	15	on	on	ADP
ijtc-1415	163	16	pefindo	pefindo	PROPN
ijtc-1415	163	17	i	i	PROPN
ijtc-1415	163	18	-	-	PUNCT
ijtc-1415	163	19	grade	grade	NOUN
ijtc-1415	163	20	index	index	NOUN
ijtc-1415	163	21	setiadi	setiadi	NOUN
ijtc-1415	163	22	,	,	PUNCT
ijtc-1415	163	23	hutabarat	hutabarat	NOUN
ijtc-1415	163	24	,	,	PUNCT
ijtc-1415	163	25	and	and	CCONJ
ijtc-1415	163	26	sinaga	sinaga	NOUN
ijtc-1415	163	27	756	756	NUM
ijtc-1415	163	28	|	|	ADV
ijtc-1415	163	29	ilomata	ilomata	PROPN
ijtc-1415	163	30	international	international	ADJ
ijtc-1415	163	31	journal	journal	NOUN
ijtc-1415	163	32	of	of	ADP
ijtc-1415	163	33	tax	tax	PROPN
ijtc-1415	163	34	&	&	CCONJ
ijtc-1415	163	35	accounting	account	VERB
ijtc-1415	163	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	163	37	f	f	NOUN
ijtc-1415	163	38	-	-	PUNCT
ijtc-1415	163	39	test	test	NOUN
ijtc-1415	163	40	results	result	NOUN
ijtc-1415	163	41	table	table	VERB
ijtc-1415	163	42	3	3	NUM
ijtc-1415	163	43	.	.	PUNCT
ijtc-1415	163	44	f	f	PROPN
ijtc-1415	163	45	test	test	NOUN
ijtc-1415	163	46	result	result	NOUN
ijtc-1415	163	47	sum	sum	NOUN
ijtc-1415	163	48	of	of	ADP
ijtc-1415	163	49	squares	square	NOUN
ijtc-1415	163	50	df	df	PROPN
ijtc-1415	163	51	mean	mean	PROPN
ijtc-1415	164	1	square	square	PROPN
ijtc-1415	164	2	f	f	PROPN
ijtc-1415	164	3	sig	sig	PROPN
ijtc-1415	164	4	.	.	PUNCT
ijtc-1415	165	1	regression	regression	NOUN
ijtc-1415	165	2	.02	.02	NUM
ijtc-1415	165	3	3	3	NUM
ijtc-1415	165	4	.01	.01	NUM
ijtc-1415	165	5	3.47	3.47	NUM
ijtc-1415	165	6	.018	.018	NUM
ijtc-1415	165	7	residual	residual	ADJ
ijtc-1415	165	8	.28	.28	NUM
ijtc-1415	165	9	146	146	NUM
ijtc-1415	165	10	.00	.00	NUM
ijtc-1415	165	11	total	total	NOUN
ijtc-1415	165	12	.30	.30	NUM
ijtc-1415	165	13	149	149	NUM
ijtc-1415	165	14	source	source	NOUN
ijtc-1415	165	15	:	:	PUNCT
ijtc-1415	165	16	spss	spss	ADJ
ijtc-1415	165	17	output	output	NOUN
ijtc-1415	165	18	(	(	PUNCT
ijtc-1415	165	19	2024	2024	NUM
ijtc-1415	165	20	)	)	PUNCT
ijtc-1415	165	21	the	the	DET
ijtc-1415	165	22	research	research	NOUN
ijtc-1415	165	23	findings	finding	NOUN
ijtc-1415	165	24	indicate	indicate	VERB
ijtc-1415	165	25	that	that	SCONJ
ijtc-1415	165	26	the	the	DET
ijtc-1415	165	27	f	f	NOUN
ijtc-1415	165	28	-	-	PUNCT
ijtc-1415	165	29	test	test	NOUN
ijtc-1415	165	30	is	be	AUX
ijtc-1415	165	31	3.47	3.47	NUM
ijtc-1415	165	32	with	with	ADP
ijtc-1415	165	33	a	a	DET
ijtc-1415	165	34	probability	probability	NOUN
ijtc-1415	165	35	value	value	NOUN
ijtc-1415	165	36	of	of	ADP
ijtc-1415	165	37	0.018	0.018	NUM
ijtc-1415	165	38	.	.	PUNCT
ijtc-1415	166	1	this	this	PRON
ijtc-1415	166	2	shows	show	VERB
ijtc-1415	166	3	a	a	DET
ijtc-1415	166	4	significant	significant	ADJ
ijtc-1415	166	5	influence	influence	NOUN
ijtc-1415	166	6	of	of	ADP
ijtc-1415	166	7	corporate	corporate	ADJ
ijtc-1415	166	8	governance	governance	NOUN
ijtc-1415	166	9	,	,	PUNCT
ijtc-1415	166	10	green	green	ADJ
ijtc-1415	166	11	accounting	accounting	NOUN
ijtc-1415	166	12	,	,	PUNCT
ijtc-1415	166	13	and	and	CCONJ
ijtc-1415	166	14	leverage	leverage	NOUN
ijtc-1415	166	15	on	on	ADP
ijtc-1415	166	16	the	the	DET
ijtc-1415	166	17	profitability	profitability	NOUN
ijtc-1415	166	18	in	in	ADP
ijtc-1415	166	19	the	the	DET
ijtc-1415	166	20	pefindo	pefindo	NOUN
ijtc-1415	166	21	i	i	PROPN
ijtc-1415	166	22	-	-	PUNCT
ijtc-1415	166	23	grade	grade	NOUN
ijtc-1415	166	24	index	index	NOUN
ijtc-1415	166	25	.	.	PUNCT
ijtc-1415	167	1	regression	regression	VERB
ijtc-1415	167	2	analysis	analysis	NOUN
ijtc-1415	167	3	and	and	CCONJ
ijtc-1415	167	4	hypothesis	hypothesis	NOUN
ijtc-1415	167	5	testing	testing	NOUN
ijtc-1415	167	6	table	table	NOUN
ijtc-1415	167	7	4	4	NUM
ijtc-1415	167	8	.	.	NOUN
ijtc-1415	167	9	hypothesis	hypothesis	NOUN
ijtc-1415	167	10	testing	testing	NOUN
ijtc-1415	167	11	result	result	VERB
ijtc-1415	167	12	unstandardized	unstandardized	ADJ
ijtc-1415	167	13	coefficients	coefficient	NOUN
ijtc-1415	167	14	standardized	standardize	VERB
ijtc-1415	167	15	coefficients	coefficient	NOUN
ijtc-1415	167	16	t	t	PROPN
ijtc-1415	167	17	sig	sig	PROPN
ijtc-1415	167	18	.	.	PUNCT
ijtc-1415	168	1	b	b	X
ijtc-1415	168	2	std	std	PROPN
ijtc-1415	168	3	.	.	NOUN
ijtc-1415	168	4	error	error	NOUN
ijtc-1415	168	5	beta	beta	NOUN
ijtc-1415	168	6	(	(	PUNCT
ijtc-1415	168	7	constant	constant	ADJ
ijtc-1415	168	8	)	)	PUNCT
ijtc-1415	168	9	.07	.07	NUM
ijtc-1415	168	10	.02	.02	NUM
ijtc-1415	168	11	.00	.00	NUM
ijtc-1415	168	12	4.82	4.82	NUM
ijtc-1415	168	13	.000	.000	NUM
ijtc-1415	168	14	cg	cg	NOUN
ijtc-1415	168	15	-.04	-.04	PUNCT
ijtc-1415	168	16	.03	.03	NUM
ijtc-1415	168	17	-.11	-.11	SYM
ijtc-1415	168	18	-1.35	-1.35	NUM
ijtc-1415	168	19	.179	.179	NUM
ijtc-1415	168	20	ga	ga	PROPN
ijtc-1415	168	21	-.01	-.01	PROPN
ijtc-1415	168	22	.01	.01	PROPN
ijtc-1415	168	23	-.14	-.14	SYM
ijtc-1415	168	24	-1.67	-1.67	PROPN
ijtc-1415	168	25	.198	.198	NUM
ijtc-1415	168	26	lev	lev	PROPN
ijtc-1415	168	27	-.01	-.01	PROPN
ijtc-1415	168	28	.01	.01	NUM
ijtc-1415	168	29	-.18	-.18	SYM
ijtc-1415	168	30	-2.21	-2.21	NUM
ijtc-1415	168	31	.028	.028	NUM
ijtc-1415	168	32	source	source	NOUN
ijtc-1415	168	33	:	:	PUNCT
ijtc-1415	168	34	spss	spss	ADJ
ijtc-1415	168	35	output	output	NOUN
ijtc-1415	168	36	(	(	PUNCT
ijtc-1415	168	37	2024	2024	NUM
ijtc-1415	168	38	)	)	PUNCT
ijtc-1415	168	39	the	the	DET
ijtc-1415	168	40	regression	regression	NOUN
ijtc-1415	168	41	equation	equation	NOUN
ijtc-1415	168	42	obtained	obtain	VERB
ijtc-1415	168	43	from	from	ADP
ijtc-1415	168	44	the	the	DET
ijtc-1415	168	45	statistical	statistical	ADJ
ijtc-1415	168	46	results	result	NOUN
ijtc-1415	168	47	above	above	ADV
ijtc-1415	168	48	is	be	AUX
ijtc-1415	168	49	as	as	SCONJ
ijtc-1415	168	50	follows	follow	VERB
ijtc-1415	168	51	:	:	PUNCT
ijtc-1415	168	52	roa	roa	PROPN
ijtc-1415	168	53	=	=	NOUN
ijtc-1415	168	54	0.07	0.07	NUM
ijtc-1415	168	55	–	–	PUNCT
ijtc-1415	168	56	0.04cg	0.04cg	NOUN
ijtc-1415	168	57	–	–	PUNCT
ijtc-1415	168	58	0.01	0.01	NUM
ijtc-1415	168	59	ga	ga	NOUN
ijtc-1415	168	60	–	–	PUNCT
ijtc-1415	168	61	0.01	0.01	NUM
ijtc-1415	168	62	lev	lev	NOUN
ijtc-1415	168	63	from	from	ADP
ijtc-1415	168	64	this	this	DET
ijtc-1415	168	65	equation	equation	NOUN
ijtc-1415	168	66	,	,	PUNCT
ijtc-1415	168	67	it	it	PRON
ijtc-1415	168	68	is	be	AUX
ijtc-1415	168	69	known	know	VERB
ijtc-1415	168	70	that	that	SCONJ
ijtc-1415	168	71	every	every	DET
ijtc-1415	168	72	additional	additional	ADJ
ijtc-1415	168	73	1	1	NUM
ijtc-1415	168	74	unit	unit	NOUN
ijtc-1415	168	75	of	of	ADP
ijtc-1415	168	76	corporate	corporate	ADJ
ijtc-1415	168	77	governance	governance	NOUN
ijtc-1415	168	78	can	can	AUX
ijtc-1415	168	79	reduce	reduce	VERB
ijtc-1415	168	80	profitability	profitability	NOUN
ijtc-1415	168	81	by	by	ADP
ijtc-1415	168	82	0.04	0.04	NUM
ijtc-1415	168	83	.	.	PUNCT
ijtc-1415	169	1	and	and	CCONJ
ijtc-1415	169	2	every	every	DET
ijtc-1415	169	3	additional	additional	ADJ
ijtc-1415	169	4	1	1	NUM
ijtc-1415	169	5	unit	unit	NOUN
ijtc-1415	169	6	of	of	ADP
ijtc-1415	169	7	green	green	ADJ
ijtc-1415	169	8	accounting	accounting	NOUN
ijtc-1415	169	9	can	can	AUX
ijtc-1415	169	10	reduce	reduce	VERB
ijtc-1415	169	11	profitability	profitability	NOUN
ijtc-1415	169	12	by	by	ADP
ijtc-1415	169	13	0.01	0.01	NUM
ijtc-1415	169	14	.	.	PUNCT
ijtc-1415	170	1	also	also	ADV
ijtc-1415	170	2	,	,	PUNCT
ijtc-1415	170	3	every	every	DET
ijtc-1415	170	4	additional	additional	ADJ
ijtc-1415	170	5	1	1	NUM
ijtc-1415	170	6	unit	unit	NOUN
ijtc-1415	170	7	of	of	ADP
ijtc-1415	170	8	debt	debt	NOUN
ijtc-1415	170	9	ratio	ratio	NOUN
ijtc-1415	170	10	can	can	AUX
ijtc-1415	170	11	reduce	reduce	VERB
ijtc-1415	170	12	profitability	profitability	NOUN
ijtc-1415	170	13	by	by	ADP
ijtc-1415	170	14	0.01	0.01	NUM
ijtc-1415	170	15	.	.	PUNCT
ijtc-1415	171	1	the	the	DET
ijtc-1415	171	2	results	result	NOUN
ijtc-1415	171	3	showed	show	VERB
ijtc-1415	171	4	that	that	SCONJ
ijtc-1415	171	5	the	the	DET
ijtc-1415	171	6	t	t	PROPN
ijtc-1415	171	7	-	-	PUNCT
ijtc-1415	171	8	test	test	NOUN
ijtc-1415	171	9	was	be	AUX
ijtc-1415	171	10	-1.35	-1.35	ADJ
ijtc-1415	171	11	for	for	ADP
ijtc-1415	171	12	the	the	DET
ijtc-1415	171	13	corporate	corporate	ADJ
ijtc-1415	171	14	governance	governance	NOUN
ijtc-1415	171	15	variable	variable	NOUN
ijtc-1415	171	16	,	,	PUNCT
ijtc-1415	171	17	with	with	ADP
ijtc-1415	171	18	a	a	DET
ijtc-1415	171	19	probability	probability	NOUN
ijtc-1415	171	20	value	value	NOUN
ijtc-1415	171	21	of	of	ADP
ijtc-1415	171	22	0.179	0.179	NUM
ijtc-1415	171	23	,	,	PUNCT
ijtc-1415	171	24	this	this	DET
ijtc-1415	171	25	figure	figure	NOUN
ijtc-1415	171	26	illustrates	illustrate	VERB
ijtc-1415	171	27	that	that	SCONJ
ijtc-1415	171	28	there	there	PRON
ijtc-1415	171	29	is	be	VERB
ijtc-1415	171	30	no	no	DET
ijtc-1415	171	31	influence	influence	NOUN
ijtc-1415	171	32	between	between	ADP
ijtc-1415	171	33	corporate	corporate	ADJ
ijtc-1415	171	34	governance	governance	NOUN
ijtc-1415	171	35	on	on	ADP
ijtc-1415	171	36	the	the	DET
ijtc-1415	171	37	profitability	profitability	NOUN
ijtc-1415	171	38	in	in	ADP
ijtc-1415	171	39	the	the	DET
ijtc-1415	171	40	pefindo	pefindo	NOUN
ijtc-1415	171	41	i	i	PROPN
ijtc-1415	171	42	-	-	PUNCT
ijtc-1415	171	43	grade	grade	NOUN
ijtc-1415	171	44	index	index	NOUN
ijtc-1415	171	45	.	.	PUNCT
ijtc-1415	172	1	the	the	DET
ijtc-1415	172	2	t	t	PROPN
ijtc-1415	172	3	-	-	PUNCT
ijtc-1415	172	4	test	test	NOUN
ijtc-1415	172	5	figure	figure	NOUN
ijtc-1415	172	6	was	be	AUX
ijtc-1415	172	7	-1.67	-1.67	ADJ
ijtc-1415	172	8	for	for	ADP
ijtc-1415	172	9	the	the	DET
ijtc-1415	172	10	green	green	ADJ
ijtc-1415	172	11	accounting	accounting	NOUN
ijtc-1415	172	12	variable	variable	NOUN
ijtc-1415	172	13	,	,	PUNCT
ijtc-1415	172	14	with	with	ADP
ijtc-1415	172	15	a	a	DET
ijtc-1415	172	16	probability	probability	NOUN
ijtc-1415	172	17	value	value	NOUN
ijtc-1415	172	18	of	of	ADP
ijtc-1415	172	19	0.098	0.098	NUM
ijtc-1415	172	20	,	,	PUNCT
ijtc-1415	172	21	this	this	DET
ijtc-1415	172	22	data	datum	NOUN
ijtc-1415	172	23	indicates	indicate	VERB
ijtc-1415	172	24	that	that	SCONJ
ijtc-1415	172	25	green	green	ADJ
ijtc-1415	172	26	accounting	accounting	NOUN
ijtc-1415	172	27	has	have	VERB
ijtc-1415	172	28	no	no	DET
ijtc-1415	172	29	impact	impact	NOUN
ijtc-1415	172	30	on	on	ADP
ijtc-1415	172	31	the	the	DET
ijtc-1415	172	32	profitability	profitability	NOUN
ijtc-1415	172	33	of	of	ADP
ijtc-1415	172	34	companies	company	NOUN
ijtc-1415	172	35	listed	list	VERB
ijtc-1415	172	36	in	in	ADP
ijtc-1415	172	37	the	the	DET
ijtc-1415	172	38	pefindo	pefindo	NOUN
ijtc-1415	172	39	i	i	PROPN
ijtc-1415	172	40	-	-	PUNCT
ijtc-1415	172	41	grade	grade	NOUN
ijtc-1415	172	42	index	index	NOUN
ijtc-1415	172	43	on	on	ADP
ijtc-1415	172	44	the	the	DET
ijtc-1415	172	45	indonesia	indonesia	PROPN
ijtc-1415	172	46	stock	stock	PROPN
ijtc-1415	172	47	exchange	exchange	PROPN
ijtc-1415	172	48	.	.	PUNCT
ijtc-1415	173	1	the	the	DET
ijtc-1415	173	2	t	t	PROPN
ijtc-1415	173	3	-	-	PUNCT
ijtc-1415	173	4	test	test	NOUN
ijtc-1415	173	5	figure	figure	NOUN
ijtc-1415	173	6	produced	produce	VERB
ijtc-1415	173	7	was	be	AUX
ijtc-1415	173	8	-2.21	-2.21	NOUN
ijtc-1415	173	9	for	for	ADP
ijtc-1415	173	10	the	the	DET
ijtc-1415	173	11	leverage	leverage	NOUN
ijtc-1415	173	12	variable	variable	NOUN
ijtc-1415	173	13	,	,	PUNCT
ijtc-1415	173	14	with	with	ADP
ijtc-1415	173	15	a	a	DET
ijtc-1415	173	16	probability	probability	NOUN
ijtc-1415	173	17	value	value	NOUN
ijtc-1415	173	18	of	of	ADP
ijtc-1415	173	19	0.028	0.028	NUM
ijtc-1415	173	20	,	,	PUNCT
ijtc-1415	173	21	this	this	PRON
ijtc-1415	173	22	indicates	indicate	VERB
ijtc-1415	173	23	a	a	DET
ijtc-1415	173	24	significant	significant	ADJ
ijtc-1415	173	25	influence	influence	NOUN
ijtc-1415	173	26	between	between	ADP
ijtc-1415	173	27	leverage	leverage	NOUN
ijtc-1415	173	28	and	and	CCONJ
ijtc-1415	173	29	company	company	NOUN
ijtc-1415	173	30	profitability	profitability	NOUN
ijtc-1415	173	31	in	in	ADP
ijtc-1415	173	32	the	the	DET
ijtc-1415	173	33	pefindo	pefindo	NOUN
ijtc-1415	173	34	i	i	PROPN
ijtc-1415	173	35	-	-	PUNCT
ijtc-1415	173	36	grade	grade	NOUN
ijtc-1415	173	37	index	index	NOUN
ijtc-1415	173	38	on	on	ADP
ijtc-1415	173	39	the	the	DET
ijtc-1415	173	40	indonesian	indonesian	ADJ
ijtc-1415	173	41	stock	stock	PROPN
ijtc-1415	173	42	exchange	exchange	PROPN
ijtc-1415	173	43	.	.	PUNCT
ijtc-1415	174	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	174	2	the	the	DET
ijtc-1415	174	3	effect	effect	NOUN
ijtc-1415	174	4	of	of	ADP
ijtc-1415	174	5	corporate	corporate	ADJ
ijtc-1415	174	6	governance	governance	NOUN
ijtc-1415	174	7	,	,	PUNCT
ijtc-1415	174	8	green	green	ADJ
ijtc-1415	174	9	accounting	accounting	NOUN
ijtc-1415	174	10	and	and	CCONJ
ijtc-1415	174	11	leverage	leverage	NOUN
ijtc-1415	174	12	on	on	ADP
ijtc-1415	174	13	company	company	NOUN
ijtc-1415	174	14	profitability	profitability	NOUN
ijtc-1415	174	15	on	on	ADP
ijtc-1415	174	16	pefindo	pefindo	PROPN
ijtc-1415	174	17	i	i	PROPN
ijtc-1415	174	18	-	-	PUNCT
ijtc-1415	174	19	grade	grade	NOUN
ijtc-1415	174	20	index	index	NOUN
ijtc-1415	174	21	setiadi	setiadi	NOUN
ijtc-1415	174	22	,	,	PUNCT
ijtc-1415	174	23	hutabarat	hutabarat	NOUN
ijtc-1415	174	24	,	,	PUNCT
ijtc-1415	174	25	and	and	CCONJ
ijtc-1415	174	26	sinaga	sinaga	NOUN
ijtc-1415	174	27	757	757	NUM
ijtc-1415	174	28	|	|	ADV
ijtc-1415	174	29	ilomata	ilomata	ADJ
ijtc-1415	174	30	international	international	ADJ
ijtc-1415	174	31	journal	journal	NOUN
ijtc-1415	174	32	of	of	ADP
ijtc-1415	174	33	tax	tax	PROPN
ijtc-1415	174	34	&	&	CCONJ
ijtc-1415	174	35	accounting	account	VERB
ijtc-1415	174	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	174	37	determination	determination	NOUN
ijtc-1415	174	38	coefficient	coefficient	NOUN
ijtc-1415	174	39	table	table	NOUN
ijtc-1415	174	40	5	5	NUM
ijtc-1415	174	41	.	.	PUNCT
ijtc-1415	174	42	model	model	NOUN
ijtc-1415	174	43	summary	summary	NOUN
ijtc-1415	174	44	r	r	NOUN
ijtc-1415	174	45	r	r	NOUN
ijtc-1415	174	46	square	square	ADJ
ijtc-1415	174	47	adjusted	adjust	VERB
ijtc-1415	174	48	r	r	NOUN
ijtc-1415	174	49	square	square	ADJ
ijtc-1415	174	50	std	std	NOUN
ijtc-1415	174	51	error	error	NOUN
ijtc-1415	174	52	of	of	ADP
ijtc-1415	174	53	the	the	DET
ijtc-1415	174	54	estimate	estimate	NOUN
ijtc-1415	174	55	.26	.26	NUM
ijtc-1415	174	56	.07	.07	NUM
ijtc-1415	174	57	.05	.05	NUM
ijtc-1415	174	58	.04	.04	NUM
ijtc-1415	174	59	source	source	NOUN
ijtc-1415	174	60	:	:	PUNCT
ijtc-1415	174	61	spss	spss	ADJ
ijtc-1415	174	62	output	output	NOUN
ijtc-1415	174	63	(	(	PUNCT
ijtc-1415	174	64	2024	2024	NUM
ijtc-1415	174	65	)	)	PUNCT
ijtc-1415	174	66	the	the	DET
ijtc-1415	174	67	r	r	NOUN
ijtc-1415	174	68	-	-	PUNCT
ijtc-1415	174	69	square	square	ADJ
ijtc-1415	174	70	value	value	NOUN
ijtc-1415	174	71	in	in	ADP
ijtc-1415	174	72	the	the	DET
ijtc-1415	174	73	model	model	NOUN
ijtc-1415	174	74	summary	summary	NOUN
ijtc-1415	174	75	is	be	AUX
ijtc-1415	174	76	0.07	0.07	NUM
ijtc-1415	174	77	,	,	PUNCT
ijtc-1415	174	78	which	which	PRON
ijtc-1415	174	79	indicates	indicate	VERB
ijtc-1415	174	80	that	that	SCONJ
ijtc-1415	174	81	only	only	ADV
ijtc-1415	174	82	7	7	NUM
ijtc-1415	174	83	%	%	NOUN
ijtc-1415	174	84	of	of	ADP
ijtc-1415	174	85	the	the	DET
ijtc-1415	174	86	variation	variation	NOUN
ijtc-1415	174	87	in	in	ADP
ijtc-1415	174	88	profitability	profitability	NOUN
ijtc-1415	174	89	can	can	AUX
ijtc-1415	174	90	be	be	AUX
ijtc-1415	174	91	explained	explain	VERB
ijtc-1415	174	92	by	by	ADP
ijtc-1415	174	93	corporate	corporate	ADJ
ijtc-1415	174	94	governance	governance	NOUN
ijtc-1415	174	95	,	,	PUNCT
ijtc-1415	174	96	green	green	ADJ
ijtc-1415	174	97	accounting	accounting	NOUN
ijtc-1415	174	98	,	,	PUNCT
ijtc-1415	174	99	and	and	CCONJ
ijtc-1415	174	100	leverage	leverage	NOUN
ijtc-1415	174	101	.	.	PUNCT
ijtc-1415	175	1	this	this	PRON
ijtc-1415	175	2	suggests	suggest	VERB
ijtc-1415	175	3	that	that	SCONJ
ijtc-1415	175	4	the	the	DET
ijtc-1415	175	5	model	model	NOUN
ijtc-1415	175	6	has	have	VERB
ijtc-1415	175	7	a	a	DET
ijtc-1415	175	8	low	low	ADJ
ijtc-1415	175	9	explanatory	explanatory	ADJ
ijtc-1415	175	10	power	power	NOUN
ijtc-1415	175	11	,	,	PUNCT
ijtc-1415	175	12	and	and	CCONJ
ijtc-1415	175	13	the	the	DET
ijtc-1415	175	14	remaining	remain	VERB
ijtc-1415	175	15	93	93	NUM
ijtc-1415	175	16	%	%	NOUN
ijtc-1415	175	17	of	of	ADP
ijtc-1415	175	18	the	the	DET
ijtc-1415	175	19	variability	variability	NOUN
ijtc-1415	175	20	in	in	ADP
ijtc-1415	175	21	profitability	profitability	NOUN
ijtc-1415	175	22	is	be	AUX
ijtc-1415	175	23	influenced	influence	VERB
ijtc-1415	175	24	by	by	ADP
ijtc-1415	175	25	other	other	ADJ
ijtc-1415	175	26	factors	factor	NOUN
ijtc-1415	175	27	not	not	PART
ijtc-1415	175	28	included	include	VERB
ijtc-1415	175	29	in	in	ADP
ijtc-1415	175	30	this	this	DET
ijtc-1415	175	31	study	study	NOUN
ijtc-1415	175	32	.	.	PUNCT
ijtc-1415	176	1	some	some	PRON
ijtc-1415	176	2	of	of	ADP
ijtc-1415	176	3	these	these	DET
ijtc-1415	176	4	factors	factor	NOUN
ijtc-1415	176	5	may	may	AUX
ijtc-1415	176	6	include	include	VERB
ijtc-1415	176	7	market	market	NOUN
ijtc-1415	176	8	conditions	condition	NOUN
ijtc-1415	176	9	,	,	PUNCT
ijtc-1415	176	10	operational	operational	ADJ
ijtc-1415	176	11	efficiency	efficiency	NOUN
ijtc-1415	176	12	,	,	PUNCT
ijtc-1415	176	13	management	management	NOUN
ijtc-1415	176	14	practices	practice	NOUN
ijtc-1415	176	15	,	,	PUNCT
ijtc-1415	176	16	and	and	CCONJ
ijtc-1415	176	17	external	external	ADJ
ijtc-1415	176	18	economic	economic	ADJ
ijtc-1415	176	19	factors	factor	NOUN
ijtc-1415	176	20	.	.	PUNCT
ijtc-1415	177	1	a	a	DET
ijtc-1415	177	2	low	low	ADJ
ijtc-1415	177	3	r	r	NOUN
ijtc-1415	177	4	-	-	PUNCT
ijtc-1415	177	5	square	square	NOUN
ijtc-1415	177	6	is	be	AUX
ijtc-1415	177	7	not	not	PART
ijtc-1415	177	8	necessarily	necessarily	ADV
ijtc-1415	177	9	uncommon	uncommon	ADJ
ijtc-1415	177	10	in	in	ADP
ijtc-1415	177	11	studies	study	NOUN
ijtc-1415	177	12	dealing	deal	VERB
ijtc-1415	177	13	with	with	ADP
ijtc-1415	177	14	financial	financial	ADJ
ijtc-1415	177	15	performance	performance	NOUN
ijtc-1415	177	16	,	,	PUNCT
ijtc-1415	177	17	as	as	SCONJ
ijtc-1415	177	18	profitability	profitability	NOUN
ijtc-1415	177	19	can	can	AUX
ijtc-1415	177	20	be	be	AUX
ijtc-1415	177	21	influenced	influence	VERB
ijtc-1415	177	22	by	by	ADP
ijtc-1415	177	23	a	a	DET
ijtc-1415	177	24	multitude	multitude	NOUN
ijtc-1415	177	25	of	of	ADP
ijtc-1415	177	26	factors	factor	NOUN
ijtc-1415	177	27	,	,	PUNCT
ijtc-1415	177	28	many	many	ADJ
ijtc-1415	177	29	of	of	ADP
ijtc-1415	177	30	which	which	PRON
ijtc-1415	177	31	are	be	AUX
ijtc-1415	177	32	difficult	difficult	ADJ
ijtc-1415	177	33	to	to	PART
ijtc-1415	177	34	capture	capture	VERB
ijtc-1415	177	35	in	in	ADP
ijtc-1415	177	36	a	a	DET
ijtc-1415	177	37	single	single	ADJ
ijtc-1415	177	38	model	model	NOUN
ijtc-1415	177	39	.	.	PUNCT
ijtc-1415	178	1	corporate	corporate	ADJ
ijtc-1415	178	2	governance	governance	NOUN
ijtc-1415	178	3	and	and	CCONJ
ijtc-1415	178	4	profitability	profitability	NOUN
ijtc-1415	178	5	hypothesis	hypothesis	NOUN
ijtc-1415	178	6	1	1	NUM
ijtc-1415	178	7	posits	posit	NOUN
ijtc-1415	178	8	a	a	DET
ijtc-1415	178	9	significant	significant	ADJ
ijtc-1415	178	10	relationship	relationship	NOUN
ijtc-1415	178	11	between	between	ADP
ijtc-1415	178	12	corporate	corporate	ADJ
ijtc-1415	178	13	governance	governance	NOUN
ijtc-1415	178	14	and	and	CCONJ
ijtc-1415	178	15	profitability	profitability	NOUN
ijtc-1415	178	16	.	.	PUNCT
ijtc-1415	179	1	the	the	DET
ijtc-1415	179	2	research	research	NOUN
ijtc-1415	179	3	results	result	NOUN
ijtc-1415	179	4	show	show	VERB
ijtc-1415	179	5	a	a	DET
ijtc-1415	179	6	t	t	NOUN
ijtc-1415	179	7	-	-	PUNCT
ijtc-1415	179	8	test	test	NOUN
ijtc-1415	179	9	value	value	NOUN
ijtc-1415	179	10	of	of	ADP
ijtc-1415	179	11	-1.35	-1.35	NOUN
ijtc-1415	179	12	and	and	CCONJ
ijtc-1415	179	13	a	a	DET
ijtc-1415	179	14	significance	significance	NOUN
ijtc-1415	179	15	level	level	NOUN
ijtc-1415	179	16	of	of	ADP
ijtc-1415	179	17	0.179	0.179	NUM
ijtc-1415	179	18	,	,	PUNCT
ijtc-1415	179	19	indicating	indicate	VERB
ijtc-1415	179	20	a	a	DET
ijtc-1415	179	21	negative	negative	ADJ
ijtc-1415	179	22	but	but	CCONJ
ijtc-1415	179	23	not	not	PART
ijtc-1415	179	24	significant	significant	ADJ
ijtc-1415	179	25	impact	impact	NOUN
ijtc-1415	179	26	of	of	ADP
ijtc-1415	179	27	corporate	corporate	ADJ
ijtc-1415	179	28	governance	governance	NOUN
ijtc-1415	179	29	on	on	ADP
ijtc-1415	179	30	profitability	profitability	NOUN
ijtc-1415	179	31	.	.	PUNCT
ijtc-1415	180	1	therefore	therefore	ADV
ijtc-1415	180	2	,	,	PUNCT
ijtc-1415	180	3	h1	h1	PROPN
ijtc-1415	180	4	is	be	AUX
ijtc-1415	180	5	rejected	reject	VERB
ijtc-1415	180	6	,	,	PUNCT
ijtc-1415	180	7	and	and	CCONJ
ijtc-1415	180	8	ho	ho	PROPN
ijtc-1415	180	9	is	be	AUX
ijtc-1415	180	10	accepted	accept	VERB
ijtc-1415	180	11	.	.	PUNCT
ijtc-1415	181	1	this	this	DET
ijtc-1415	181	2	result	result	NOUN
ijtc-1415	181	3	also	also	ADV
ijtc-1415	181	4	suggests	suggest	VERB
ijtc-1415	181	5	that	that	SCONJ
ijtc-1415	181	6	increased	increase	VERB
ijtc-1415	181	7	oversight	oversight	NOUN
ijtc-1415	181	8	by	by	ADP
ijtc-1415	181	9	independent	independent	ADJ
ijtc-1415	181	10	commissioners	commissioner	NOUN
ijtc-1415	181	11	may	may	AUX
ijtc-1415	181	12	reduce	reduce	VERB
ijtc-1415	181	13	company	company	NOUN
ijtc-1415	181	14	profits	profit	NOUN
ijtc-1415	181	15	.	.	PUNCT
ijtc-1415	182	1	the	the	DET
ijtc-1415	182	2	insignificance	insignificance	NOUN
ijtc-1415	182	3	of	of	ADP
ijtc-1415	182	4	the	the	DET
ijtc-1415	182	5	relationship	relationship	NOUN
ijtc-1415	182	6	between	between	ADP
ijtc-1415	182	7	corporate	corporate	ADJ
ijtc-1415	182	8	governance	governance	NOUN
ijtc-1415	182	9	and	and	CCONJ
ijtc-1415	182	10	profitability	profitability	NOUN
ijtc-1415	182	11	in	in	ADP
ijtc-1415	182	12	the	the	DET
ijtc-1415	182	13	pefindo	pefindo	NOUN
ijtc-1415	182	14	i	i	PROPN
ijtc-1415	182	15	-	-	PUNCT
ijtc-1415	182	16	grade	grade	NOUN
ijtc-1415	182	17	sample	sample	NOUN
ijtc-1415	182	18	could	could	AUX
ijtc-1415	182	19	stem	stem	VERB
ijtc-1415	182	20	from	from	ADP
ijtc-1415	182	21	a	a	DET
ijtc-1415	182	22	weak	weak	ADJ
ijtc-1415	182	23	commitment	commitment	NOUN
ijtc-1415	182	24	to	to	ADP
ijtc-1415	182	25	governance	governance	NOUN
ijtc-1415	182	26	principles	principle	NOUN
ijtc-1415	182	27	,	,	PUNCT
ijtc-1415	182	28	which	which	PRON
ijtc-1415	182	29	prevents	prevent	VERB
ijtc-1415	182	30	these	these	DET
ijtc-1415	182	31	practices	practice	NOUN
ijtc-1415	182	32	from	from	ADP
ijtc-1415	182	33	being	be	AUX
ijtc-1415	182	34	fully	fully	ADV
ijtc-1415	182	35	integrated	integrate	VERB
ijtc-1415	182	36	into	into	ADP
ijtc-1415	182	37	business	business	NOUN
ijtc-1415	182	38	strategies	strategy	NOUN
ijtc-1415	182	39	and	and	CCONJ
ijtc-1415	182	40	enhancing	enhance	VERB
ijtc-1415	182	41	operational	operational	ADJ
ijtc-1415	182	42	efficiency	efficiency	NOUN
ijtc-1415	182	43	and	and	CCONJ
ijtc-1415	182	44	transparency	transparency	NOUN
ijtc-1415	182	45	.	.	PUNCT
ijtc-1415	183	1	without	without	ADP
ijtc-1415	183	2	a	a	DET
ijtc-1415	183	3	genuine	genuine	ADJ
ijtc-1415	183	4	,	,	PUNCT
ijtc-1415	183	5	organization	organization	NOUN
ijtc-1415	183	6	-	-	PUNCT
ijtc-1415	183	7	wide	wide	ADJ
ijtc-1415	183	8	dedication	dedication	NOUN
ijtc-1415	183	9	,	,	PUNCT
ijtc-1415	183	10	governance	governance	NOUN
ijtc-1415	183	11	measures	measure	NOUN
ijtc-1415	183	12	may	may	AUX
ijtc-1415	183	13	remain	remain	VERB
ijtc-1415	183	14	superficial	superficial	ADJ
ijtc-1415	183	15	,	,	PUNCT
ijtc-1415	183	16	serving	serve	VERB
ijtc-1415	183	17	more	more	ADJ
ijtc-1415	183	18	as	as	ADP
ijtc-1415	183	19	a	a	DET
ijtc-1415	183	20	formality	formality	NOUN
ijtc-1415	183	21	than	than	ADP
ijtc-1415	183	22	as	as	ADP
ijtc-1415	183	23	drivers	driver	NOUN
ijtc-1415	183	24	of	of	ADP
ijtc-1415	183	25	performance	performance	NOUN
ijtc-1415	183	26	improvements	improvement	NOUN
ijtc-1415	183	27	.	.	PUNCT
ijtc-1415	184	1	additionally	additionally	ADV
ijtc-1415	184	2	,	,	PUNCT
ijtc-1415	184	3	structural	structural	ADJ
ijtc-1415	184	4	inefficiencies	inefficiency	NOUN
ijtc-1415	184	5	in	in	ADP
ijtc-1415	184	6	implementing	implement	VERB
ijtc-1415	184	7	good	good	ADJ
ijtc-1415	184	8	corporate	corporate	ADJ
ijtc-1415	184	9	governance	governance	NOUN
ijtc-1415	184	10	,	,	PUNCT
ijtc-1415	184	11	such	such	ADJ
ijtc-1415	184	12	as	as	ADP
ijtc-1415	184	13	inadequate	inadequate	ADJ
ijtc-1415	184	14	enforcement	enforcement	NOUN
ijtc-1415	184	15	mechanisms	mechanism	NOUN
ijtc-1415	184	16	,	,	PUNCT
ijtc-1415	184	17	misalignment	misalignment	NOUN
ijtc-1415	184	18	with	with	ADP
ijtc-1415	184	19	business	business	NOUN
ijtc-1415	184	20	practices	practice	NOUN
ijtc-1415	184	21	,	,	PUNCT
ijtc-1415	184	22	or	or	CCONJ
ijtc-1415	184	23	resistance	resistance	NOUN
ijtc-1415	184	24	from	from	ADP
ijtc-1415	184	25	internal	internal	ADJ
ijtc-1415	184	26	stakeholders	stakeholder	NOUN
ijtc-1415	184	27	,	,	PUNCT
ijtc-1415	184	28	may	may	AUX
ijtc-1415	184	29	further	far	ADV
ijtc-1415	184	30	hinder	hinder	VERB
ijtc-1415	184	31	the	the	DET
ijtc-1415	184	32	effectiveness	effectiveness	NOUN
ijtc-1415	184	33	of	of	ADP
ijtc-1415	184	34	governance	governance	NOUN
ijtc-1415	184	35	reforms	reform	NOUN
ijtc-1415	184	36	.	.	PUNCT
ijtc-1415	185	1	these	these	DET
ijtc-1415	185	2	barriers	barrier	NOUN
ijtc-1415	185	3	compromise	compromise	VERB
ijtc-1415	185	4	the	the	DET
ijtc-1415	185	5	potential	potential	ADJ
ijtc-1415	185	6	impact	impact	NOUN
ijtc-1415	185	7	of	of	ADP
ijtc-1415	185	8	governance	governance	NOUN
ijtc-1415	185	9	on	on	ADP
ijtc-1415	185	10	profitability	profitability	NOUN
ijtc-1415	185	11	,	,	PUNCT
ijtc-1415	185	12	suggesting	suggest	VERB
ijtc-1415	185	13	that	that	SCONJ
ijtc-1415	185	14	the	the	DET
ijtc-1415	185	15	weak	weak	ADJ
ijtc-1415	185	16	correlation	correlation	NOUN
ijtc-1415	185	17	is	be	AUX
ijtc-1415	185	18	more	more	ADJ
ijtc-1415	185	19	a	a	DET
ijtc-1415	185	20	reflection	reflection	NOUN
ijtc-1415	185	21	of	of	ADP
ijtc-1415	185	22	poor	poor	ADJ
ijtc-1415	185	23	adoption	adoption	NOUN
ijtc-1415	185	24	and	and	CCONJ
ijtc-1415	185	25	execution	execution	NOUN
ijtc-1415	185	26	rather	rather	ADV
ijtc-1415	185	27	than	than	ADP
ijtc-1415	185	28	a	a	DET
ijtc-1415	185	29	limitation	limitation	NOUN
ijtc-1415	185	30	of	of	ADP
ijtc-1415	185	31	corporate	corporate	ADJ
ijtc-1415	185	32	governance	governance	NOUN
ijtc-1415	185	33	itself	itself	PRON
ijtc-1415	185	34	.	.	PUNCT
ijtc-1415	186	1	this	this	DET
ijtc-1415	186	2	finding	finding	NOUN
ijtc-1415	186	3	is	be	AUX
ijtc-1415	186	4	supported	support	VERB
ijtc-1415	186	5	by	by	ADP
ijtc-1415	186	6	previous	previous	ADJ
ijtc-1415	186	7	research	research	NOUN
ijtc-1415	186	8	by	by	ADP
ijtc-1415	186	9	(	(	PUNCT
ijtc-1415	186	10	puspaningsih	puspaningsih	NOUN
ijtc-1415	186	11	&	&	CCONJ
ijtc-1415	186	12	ristya	ristya	NOUN
ijtc-1415	186	13	,	,	PUNCT
ijtc-1415	186	14	2022	2022	NUM
ijtc-1415	186	15	)	)	PUNCT
ijtc-1415	186	16	,	,	PUNCT
ijtc-1415	186	17	which	which	PRON
ijtc-1415	186	18	found	find	VERB
ijtc-1415	186	19	no	no	DET
ijtc-1415	186	20	significant	significant	ADJ
ijtc-1415	186	21	effect	effect	NOUN
ijtc-1415	186	22	of	of	ADP
ijtc-1415	186	23	corporate	corporate	ADJ
ijtc-1415	186	24	governance	governance	NOUN
ijtc-1415	186	25	on	on	ADP
ijtc-1415	186	26	the	the	DET
ijtc-1415	186	27	profitability	profitability	NOUN
ijtc-1415	186	28	of	of	ADP
ijtc-1415	186	29	companies	company	NOUN
ijtc-1415	186	30	in	in	ADP
ijtc-1415	186	31	the	the	DET
ijtc-1415	186	32	trade	trade	NOUN
ijtc-1415	186	33	,	,	PUNCT
ijtc-1415	186	34	services	service	NOUN
ijtc-1415	186	35	,	,	PUNCT
ijtc-1415	186	36	and	and	CCONJ
ijtc-1415	186	37	investment	investment	NOUN
ijtc-1415	186	38	sector	sector	NOUN
ijtc-1415	186	39	listed	list	VERB
ijtc-1415	186	40	on	on	ADP
ijtc-1415	186	41	the	the	DET
ijtc-1415	186	42	idx	idx	NOUN
ijtc-1415	186	43	from	from	ADP
ijtc-1415	186	44	2016	2016	NUM
ijtc-1415	186	45	to	to	ADP
ijtc-1415	186	46	2019	2019	NUM
ijtc-1415	186	47	.	.	PUNCT
ijtc-1415	187	1	(	(	PUNCT
ijtc-1415	187	2	riyandika	riyandika	PROPN
ijtc-1415	187	3	&	&	CCONJ
ijtc-1415	187	4	saad	saad	PROPN
ijtc-1415	187	5	,	,	PUNCT
ijtc-1415	187	6	2023	2023	NUM
ijtc-1415	187	7	)	)	PUNCT
ijtc-1415	187	8	also	also	ADV
ijtc-1415	187	9	found	find	VERB
ijtc-1415	187	10	similar	similar	ADJ
ijtc-1415	187	11	results	result	NOUN
ijtc-1415	187	12	,	,	PUNCT
ijtc-1415	187	13	indicating	indicate	VERB
ijtc-1415	187	14	that	that	SCONJ
ijtc-1415	187	15	corporate	corporate	ADJ
ijtc-1415	187	16	governance	governance	NOUN
ijtc-1415	187	17	does	do	AUX
ijtc-1415	187	18	not	not	PART
ijtc-1415	187	19	affect	affect	VERB
ijtc-1415	187	20	the	the	DET
ijtc-1415	187	21	profitability	profitability	NOUN
ijtc-1415	187	22	of	of	ADP
ijtc-1415	187	23	banking	banking	NOUN
ijtc-1415	187	24	companies	company	NOUN
ijtc-1415	187	25	listed	list	VERB
ijtc-1415	187	26	on	on	ADP
ijtc-1415	187	27	the	the	DET
ijtc-1415	187	28	idx	idx	NOUN
ijtc-1415	187	29	from	from	ADP
ijtc-1415	187	30	2017	2017	NUM
ijtc-1415	187	31	to	to	ADP
ijtc-1415	187	32	2019	2019	NUM
ijtc-1415	187	33	.	.	PUNCT
ijtc-1415	188	1	this	this	DET
ijtc-1415	188	2	research	research	NOUN
ijtc-1415	188	3	contradicts	contradict	VERB
ijtc-1415	188	4	the	the	DET
ijtc-1415	188	5	research	research	NOUN
ijtc-1415	188	6	of	of	ADP
ijtc-1415	188	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	188	8	the	the	DET
ijtc-1415	188	9	effect	effect	NOUN
ijtc-1415	188	10	of	of	ADP
ijtc-1415	188	11	corporate	corporate	ADJ
ijtc-1415	188	12	governance	governance	NOUN
ijtc-1415	188	13	,	,	PUNCT
ijtc-1415	188	14	green	green	ADJ
ijtc-1415	188	15	accounting	accounting	NOUN
ijtc-1415	188	16	and	and	CCONJ
ijtc-1415	188	17	leverage	leverage	NOUN
ijtc-1415	188	18	on	on	ADP
ijtc-1415	188	19	company	company	NOUN
ijtc-1415	188	20	profitability	profitability	NOUN
ijtc-1415	188	21	on	on	ADP
ijtc-1415	188	22	pefindo	pefindo	PROPN
ijtc-1415	188	23	i	i	PROPN
ijtc-1415	188	24	-	-	PUNCT
ijtc-1415	188	25	grade	grade	NOUN
ijtc-1415	188	26	index	index	NOUN
ijtc-1415	188	27	setiadi	setiadi	NOUN
ijtc-1415	188	28	,	,	PUNCT
ijtc-1415	188	29	hutabarat	hutabarat	NOUN
ijtc-1415	188	30	,	,	PUNCT
ijtc-1415	188	31	and	and	CCONJ
ijtc-1415	188	32	sinaga	sinaga	NOUN
ijtc-1415	188	33	758	758	NUM
ijtc-1415	188	34	|	|	ADV
ijtc-1415	188	35	ilomata	ilomata	NOUN
ijtc-1415	188	36	international	international	ADJ
ijtc-1415	188	37	journal	journal	NOUN
ijtc-1415	188	38	of	of	ADP
ijtc-1415	188	39	tax	tax	PROPN
ijtc-1415	188	40	&	&	CCONJ
ijtc-1415	188	41	accounting	accounting	PROPN
ijtc-1415	188	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	188	43	(	(	PUNCT
ijtc-1415	188	44	purnama	purnama	NOUN
ijtc-1415	188	45	&	&	CCONJ
ijtc-1415	188	46	trisnaningsih	trisnaningsih	PROPN
ijtc-1415	188	47	,	,	PUNCT
ijtc-1415	188	48	2022	2022	NUM
ijtc-1415	188	49	)	)	PUNCT
ijtc-1415	188	50	who	who	PRON
ijtc-1415	188	51	conducted	conduct	VERB
ijtc-1415	188	52	research	research	NOUN
ijtc-1415	188	53	with	with	ADP
ijtc-1415	188	54	the	the	DET
ijtc-1415	188	55	same	same	ADJ
ijtc-1415	188	56	results	result	NOUN
ijtc-1415	188	57	that	that	PRON
ijtc-1415	188	58	corporate	corporate	ADJ
ijtc-1415	188	59	governance	governance	NOUN
ijtc-1415	188	60	has	have	VERB
ijtc-1415	188	61	an	an	DET
ijtc-1415	188	62	influence	influence	NOUN
ijtc-1415	188	63	on	on	ADP
ijtc-1415	188	64	profitability	profitability	NOUN
ijtc-1415	188	65	in	in	ADP
ijtc-1415	188	66	lq-45	lq-45	X
ijtc-1415	188	67	indexed	indexed	ADJ
ijtc-1415	188	68	companies	company	NOUN
ijtc-1415	188	69	in	in	ADP
ijtc-1415	188	70	2016	2016	NUM
ijtc-1415	188	71	-	-	SYM
ijtc-1415	188	72	2018	2018	NUM
ijtc-1415	188	73	.	.	PUNCT
ijtc-1415	189	1	(	(	PUNCT
ijtc-1415	189	2	pendong	pendong	NOUN
ijtc-1415	189	3	et	et	PROPN
ijtc-1415	189	4	al	al	PROPN
ijtc-1415	189	5	.	.	PROPN
ijtc-1415	189	6	,	,	PUNCT
ijtc-1415	189	7	2022	2022	NUM
ijtc-1415	189	8	)	)	PUNCT
ijtc-1415	189	9	strengthens	strengthen	VERB
ijtc-1415	189	10	the	the	DET
ijtc-1415	189	11	conclusion	conclusion	NOUN
ijtc-1415	189	12	that	that	SCONJ
ijtc-1415	189	13	corporate	corporate	ADJ
ijtc-1415	189	14	governance	governance	NOUN
ijtc-1415	189	15	has	have	AUX
ijtc-1415	189	16	an	an	DET
ijtc-1415	189	17	influence	influence	NOUN
ijtc-1415	189	18	on	on	ADP
ijtc-1415	189	19	profitability	profitability	NOUN
ijtc-1415	189	20	in	in	ADP
ijtc-1415	189	21	manufacturing	manufacturing	NOUN
ijtc-1415	189	22	companies	company	NOUN
ijtc-1415	189	23	listed	list	VERB
ijtc-1415	189	24	on	on	ADP
ijtc-1415	189	25	the	the	DET
ijtc-1415	189	26	idx	idx	NOUN
ijtc-1415	189	27	in	in	ADP
ijtc-1415	189	28	2016	2016	NUM
ijtc-1415	189	29	-	-	SYM
ijtc-1415	189	30	2020	2020	NUM
ijtc-1415	189	31	.	.	PUNCT
ijtc-1415	190	1	green	green	ADJ
ijtc-1415	190	2	accounting	accounting	NOUN
ijtc-1415	190	3	and	and	CCONJ
ijtc-1415	190	4	profitability	profitability	NOUN
ijtc-1415	190	5	hypothesis	hypothesis	NOUN
ijtc-1415	190	6	2	2	NUM
ijtc-1415	190	7	posits	posit	NOUN
ijtc-1415	190	8	that	that	PRON
ijtc-1415	190	9	green	green	ADJ
ijtc-1415	190	10	accounting	accounting	NOUN
ijtc-1415	190	11	affects	affect	VERB
ijtc-1415	190	12	profitability	profitability	NOUN
ijtc-1415	190	13	.	.	PUNCT
ijtc-1415	191	1	the	the	DET
ijtc-1415	191	2	research	research	NOUN
ijtc-1415	191	3	results	result	NOUN
ijtc-1415	191	4	show	show	VERB
ijtc-1415	191	5	a	a	DET
ijtc-1415	191	6	t	t	NOUN
ijtc-1415	191	7	-	-	PUNCT
ijtc-1415	191	8	test	test	NOUN
ijtc-1415	191	9	value	value	NOUN
ijtc-1415	191	10	of	of	ADP
ijtc-1415	191	11	-1.67	-1.67	PRON
ijtc-1415	191	12	and	and	CCONJ
ijtc-1415	191	13	a	a	DET
ijtc-1415	191	14	significance	significance	NOUN
ijtc-1415	191	15	level	level	NOUN
ijtc-1415	191	16	of	of	ADP
ijtc-1415	191	17	0.098	0.098	NUM
ijtc-1415	191	18	,	,	PUNCT
ijtc-1415	191	19	indicating	indicate	VERB
ijtc-1415	191	20	a	a	DET
ijtc-1415	191	21	negative	negative	ADJ
ijtc-1415	191	22	but	but	CCONJ
ijtc-1415	191	23	not	not	PART
ijtc-1415	191	24	significant	significant	ADJ
ijtc-1415	191	25	impact	impact	NOUN
ijtc-1415	191	26	of	of	ADP
ijtc-1415	191	27	green	green	ADJ
ijtc-1415	191	28	accounting	accounting	NOUN
ijtc-1415	191	29	on	on	ADP
ijtc-1415	191	30	profitability	profitability	NOUN
ijtc-1415	191	31	.	.	PUNCT
ijtc-1415	192	1	therefore	therefore	ADV
ijtc-1415	192	2	,	,	PUNCT
ijtc-1415	192	3	h2	h2	PROPN
ijtc-1415	192	4	is	be	AUX
ijtc-1415	192	5	rejected	reject	VERB
ijtc-1415	192	6	,	,	PUNCT
ijtc-1415	192	7	and	and	CCONJ
ijtc-1415	192	8	ho	ho	PROPN
ijtc-1415	192	9	is	be	AUX
ijtc-1415	192	10	accepted	accept	VERB
ijtc-1415	192	11	.	.	PUNCT
ijtc-1415	193	1	this	this	DET
ijtc-1415	193	2	result	result	NOUN
ijtc-1415	193	3	also	also	ADV
ijtc-1415	193	4	suggests	suggest	VERB
ijtc-1415	193	5	that	that	SCONJ
ijtc-1415	193	6	increased	increase	VERB
ijtc-1415	193	7	implementation	implementation	NOUN
ijtc-1415	193	8	of	of	ADP
ijtc-1415	193	9	green	green	ADJ
ijtc-1415	193	10	accounting	accounting	NOUN
ijtc-1415	193	11	may	may	AUX
ijtc-1415	193	12	reduce	reduce	VERB
ijtc-1415	193	13	company	company	NOUN
ijtc-1415	193	14	profits	profit	NOUN
ijtc-1415	193	15	.	.	PUNCT
ijtc-1415	194	1	the	the	DET
ijtc-1415	194	2	insignificant	insignificant	ADJ
ijtc-1415	194	3	relationship	relationship	NOUN
ijtc-1415	194	4	between	between	ADP
ijtc-1415	194	5	green	green	ADJ
ijtc-1415	194	6	accounting	accounting	NOUN
ijtc-1415	194	7	and	and	CCONJ
ijtc-1415	194	8	profitability	profitability	NOUN
ijtc-1415	194	9	can	can	AUX
ijtc-1415	194	10	be	be	AUX
ijtc-1415	194	11	explained	explain	VERB
ijtc-1415	194	12	by	by	ADP
ijtc-1415	194	13	the	the	DET
ijtc-1415	194	14	high	high	ADJ
ijtc-1415	194	15	implementation	implementation	NOUN
ijtc-1415	194	16	costs	cost	NOUN
ijtc-1415	194	17	that	that	PRON
ijtc-1415	194	18	yield	yield	VERB
ijtc-1415	194	19	long	long	ADJ
ijtc-1415	194	20	-	-	PUNCT
ijtc-1415	194	21	term	term	NOUN
ijtc-1415	194	22	,	,	PUNCT
ijtc-1415	194	23	rather	rather	ADV
ijtc-1415	194	24	than	than	ADP
ijtc-1415	194	25	immediate	immediate	ADJ
ijtc-1415	194	26	,	,	PUNCT
ijtc-1415	194	27	financial	financial	ADJ
ijtc-1415	194	28	benefits	benefit	NOUN
ijtc-1415	194	29	.	.	PUNCT
ijtc-1415	195	1	adopting	adopt	VERB
ijtc-1415	195	2	eco	eco	NOUN
ijtc-1415	195	3	-	-	PUNCT
ijtc-1415	195	4	friendly	friendly	ADJ
ijtc-1415	195	5	technologies	technology	NOUN
ijtc-1415	195	6	,	,	PUNCT
ijtc-1415	195	7	improving	improve	VERB
ijtc-1415	195	8	waste	waste	NOUN
ijtc-1415	195	9	management	management	NOUN
ijtc-1415	195	10	,	,	PUNCT
ijtc-1415	195	11	and	and	CCONJ
ijtc-1415	195	12	complying	comply	VERB
ijtc-1415	195	13	with	with	ADP
ijtc-1415	195	14	environmental	environmental	ADJ
ijtc-1415	195	15	regulations	regulation	NOUN
ijtc-1415	195	16	require	require	VERB
ijtc-1415	195	17	significant	significant	ADJ
ijtc-1415	195	18	upfront	upfront	ADJ
ijtc-1415	195	19	investment	investment	NOUN
ijtc-1415	195	20	,	,	PUNCT
ijtc-1415	195	21	which	which	PRON
ijtc-1415	195	22	can	can	AUX
ijtc-1415	195	23	reduce	reduce	VERB
ijtc-1415	195	24	short	short	ADJ
ijtc-1415	195	25	-	-	PUNCT
ijtc-1415	195	26	term	term	NOUN
ijtc-1415	195	27	profitability	profitability	NOUN
ijtc-1415	195	28	.	.	PUNCT
ijtc-1415	196	1	however	however	ADV
ijtc-1415	196	2	,	,	PUNCT
ijtc-1415	196	3	the	the	DET
ijtc-1415	196	4	financial	financial	ADJ
ijtc-1415	196	5	returns	return	NOUN
ijtc-1415	196	6	from	from	ADP
ijtc-1415	196	7	these	these	DET
ijtc-1415	196	8	initiatives	initiative	NOUN
ijtc-1415	196	9	,	,	PUNCT
ijtc-1415	196	10	such	such	ADJ
ijtc-1415	196	11	as	as	ADP
ijtc-1415	196	12	improved	improved	ADJ
ijtc-1415	196	13	efficiency	efficiency	NOUN
ijtc-1415	196	14	and	and	CCONJ
ijtc-1415	196	15	enhanced	enhanced	ADJ
ijtc-1415	196	16	reputation	reputation	NOUN
ijtc-1415	196	17	,	,	PUNCT
ijtc-1415	196	18	typically	typically	ADV
ijtc-1415	196	19	emerge	emerge	VERB
ijtc-1415	196	20	over	over	ADP
ijtc-1415	196	21	time	time	NOUN
ijtc-1415	196	22	.	.	PUNCT
ijtc-1415	197	1	this	this	DET
ijtc-1415	197	2	delayed	delay	VERB
ijtc-1415	197	3	benefit	benefit	NOUN
ijtc-1415	197	4	leads	lead	VERB
ijtc-1415	197	5	to	to	ADP
ijtc-1415	197	6	an	an	DET
ijtc-1415	197	7	initially	initially	ADV
ijtc-1415	197	8	weak	weak	ADJ
ijtc-1415	197	9	correlation	correlation	NOUN
ijtc-1415	197	10	between	between	ADP
ijtc-1415	197	11	green	green	ADJ
ijtc-1415	197	12	accounting	accounting	NOUN
ijtc-1415	197	13	and	and	CCONJ
ijtc-1415	197	14	profitability	profitability	NOUN
ijtc-1415	197	15	,	,	PUNCT
ijtc-1415	197	16	despite	despite	SCONJ
ijtc-1415	197	17	its	its	PRON
ijtc-1415	197	18	potential	potential	NOUN
ijtc-1415	197	19	for	for	ADP
ijtc-1415	197	20	long	long	ADJ
ijtc-1415	197	21	-	-	PUNCT
ijtc-1415	197	22	term	term	NOUN
ijtc-1415	197	23	value	value	NOUN
ijtc-1415	197	24	creation	creation	NOUN
ijtc-1415	197	25	.	.	PUNCT
ijtc-1415	198	1	this	this	DET
ijtc-1415	198	2	finding	finding	NOUN
ijtc-1415	198	3	is	be	AUX
ijtc-1415	198	4	supported	support	VERB
ijtc-1415	198	5	by	by	ADP
ijtc-1415	198	6	(	(	PUNCT
ijtc-1415	198	7	kusuma	kusuma	NOUN
ijtc-1415	198	8	et	et	PROPN
ijtc-1415	198	9	al	al	PROPN
ijtc-1415	198	10	.	.	PROPN
ijtc-1415	198	11	,	,	PUNCT
ijtc-1415	198	12	2023	2023	NUM
ijtc-1415	198	13	)	)	PUNCT
ijtc-1415	198	14	,	,	PUNCT
ijtc-1415	198	15	who	who	PRON
ijtc-1415	198	16	found	find	VERB
ijtc-1415	198	17	that	that	SCONJ
ijtc-1415	198	18	green	green	ADJ
ijtc-1415	198	19	accounting	accounting	NOUN
ijtc-1415	198	20	does	do	AUX
ijtc-1415	198	21	not	not	PART
ijtc-1415	198	22	significantly	significantly	ADV
ijtc-1415	198	23	affect	affect	VERB
ijtc-1415	198	24	the	the	DET
ijtc-1415	198	25	profitability	profitability	NOUN
ijtc-1415	198	26	of	of	ADP
ijtc-1415	198	27	manufacturing	manufacturing	NOUN
ijtc-1415	198	28	companies	company	NOUN
ijtc-1415	198	29	listed	list	VERB
ijtc-1415	198	30	on	on	ADP
ijtc-1415	198	31	the	the	DET
ijtc-1415	198	32	idx	idx	NOUN
ijtc-1415	198	33	from	from	ADP
ijtc-1415	198	34	2018	2018	NUM
ijtc-1415	198	35	to	to	ADP
ijtc-1415	198	36	2020	2020	NUM
ijtc-1415	198	37	.	.	PUNCT
ijtc-1415	199	1	(	(	PUNCT
ijtc-1415	199	2	sulistiyana	sulistiyana	NOUN
ijtc-1415	199	3	et	et	PROPN
ijtc-1415	199	4	al	al	PROPN
ijtc-1415	199	5	.	.	PROPN
ijtc-1415	199	6	,	,	PUNCT
ijtc-1415	199	7	2023	2023	NUM
ijtc-1415	199	8	)	)	PUNCT
ijtc-1415	199	9	also	also	ADV
ijtc-1415	199	10	found	find	VERB
ijtc-1415	199	11	similar	similar	ADJ
ijtc-1415	199	12	results	result	NOUN
ijtc-1415	199	13	,	,	PUNCT
ijtc-1415	199	14	indicating	indicate	VERB
ijtc-1415	199	15	no	no	DET
ijtc-1415	199	16	significant	significant	ADJ
ijtc-1415	199	17	impact	impact	NOUN
ijtc-1415	199	18	of	of	ADP
ijtc-1415	199	19	green	green	ADJ
ijtc-1415	199	20	accounting	accounting	NOUN
ijtc-1415	199	21	on	on	ADP
ijtc-1415	199	22	the	the	DET
ijtc-1415	199	23	profitability	profitability	NOUN
ijtc-1415	199	24	of	of	ADP
ijtc-1415	199	25	pt	pt	PROPN
ijtc-1415	199	26	unilever	unilever	PROPN
ijtc-1415	199	27	indonesia	indonesia	PROPN
ijtc-1415	199	28	.	.	PUNCT
ijtc-1415	200	1	the	the	DET
ijtc-1415	200	2	results	result	NOUN
ijtc-1415	200	3	of	of	ADP
ijtc-1415	200	4	this	this	DET
ijtc-1415	200	5	study	study	NOUN
ijtc-1415	200	6	contradict	contradict	VERB
ijtc-1415	200	7	the	the	DET
ijtc-1415	200	8	results	result	NOUN
ijtc-1415	200	9	of	of	ADP
ijtc-1415	200	10	research	research	NOUN
ijtc-1415	200	11	by	by	ADP
ijtc-1415	200	12	(	(	PUNCT
ijtc-1415	200	13	goldie	goldie	PROPN
ijtc-1415	200	14	kelly	kelly	PROPN
ijtc-1415	200	15	&	&	CCONJ
ijtc-1415	200	16	deliza	deliza	PROPN
ijtc-1415	200	17	henny	henny	PROPN
ijtc-1415	200	18	,	,	PUNCT
ijtc-1415	200	19	2023	2023	NUM
ijtc-1415	200	20	)	)	PUNCT
ijtc-1415	200	21	which	which	PRON
ijtc-1415	200	22	found	find	VERB
ijtc-1415	200	23	that	that	SCONJ
ijtc-1415	200	24	green	green	ADJ
ijtc-1415	200	25	accounting	accounting	NOUN
ijtc-1415	200	26	has	have	VERB
ijtc-1415	200	27	an	an	DET
ijtc-1415	200	28	influence	influence	NOUN
ijtc-1415	200	29	on	on	ADP
ijtc-1415	200	30	profitability	profitability	NOUN
ijtc-1415	200	31	in	in	ADP
ijtc-1415	200	32	food	food	NOUN
ijtc-1415	200	33	subsector	subsector	NOUN
ijtc-1415	200	34	companies	company	NOUN
ijtc-1415	200	35	listed	list	VERB
ijtc-1415	200	36	on	on	ADP
ijtc-1415	200	37	the	the	DET
ijtc-1415	200	38	idx	idx	NOUN
ijtc-1415	200	39	in	in	ADP
ijtc-1415	200	40	2019	2019	NUM
ijtc-1415	200	41	-	-	SYM
ijtc-1415	200	42	2021	2021	NUM
ijtc-1415	200	43	.	.	PUNCT
ijtc-1415	201	1	the	the	DET
ijtc-1415	201	2	same	same	ADJ
ijtc-1415	201	3	results	result	NOUN
ijtc-1415	201	4	were	be	AUX
ijtc-1415	201	5	also	also	ADV
ijtc-1415	201	6	obtained	obtain	VERB
ijtc-1415	201	7	by	by	ADP
ijtc-1415	201	8	(	(	PUNCT
ijtc-1415	201	9	hadriyani	hadriyani	PROPN
ijtc-1415	201	10	&	&	CCONJ
ijtc-1415	201	11	dewi	dewi	PROPN
ijtc-1415	201	12	,	,	PUNCT
ijtc-1415	201	13	2022	2022	NUM
ijtc-1415	201	14	)	)	PUNCT
ijtc-1415	201	15	who	who	PRON
ijtc-1415	201	16	examined	examine	VERB
ijtc-1415	201	17	the	the	DET
ijtc-1415	201	18	effect	effect	NOUN
ijtc-1415	201	19	of	of	ADP
ijtc-1415	201	20	green	green	ADJ
ijtc-1415	201	21	accounting	accounting	NOUN
ijtc-1415	201	22	on	on	ADP
ijtc-1415	201	23	profitability	profitability	NOUN
ijtc-1415	201	24	in	in	ADP
ijtc-1415	201	25	manufacturing	manufacture	VERB
ijtc-1415	201	26	companies	company	NOUN
ijtc-1415	201	27	on	on	ADP
ijtc-1415	201	28	the	the	DET
ijtc-1415	201	29	idx	idx	NOUN
ijtc-1415	201	30	in	in	ADP
ijtc-1415	201	31	2015	2015	NUM
ijtc-1415	201	32	-	-	SYM
ijtc-1415	201	33	2019	2019	NUM
ijtc-1415	201	34	which	which	PRON
ijtc-1415	201	35	concluded	conclude	VERB
ijtc-1415	201	36	the	the	DET
ijtc-1415	201	37	results	result	NOUN
ijtc-1415	201	38	that	that	PRON
ijtc-1415	201	39	green	green	ADJ
ijtc-1415	201	40	accounting	accounting	NOUN
ijtc-1415	201	41	was	be	AUX
ijtc-1415	201	42	able	able	ADJ
ijtc-1415	201	43	to	to	PART
ijtc-1415	201	44	influence	influence	VERB
ijtc-1415	201	45	profitability	profitability	NOUN
ijtc-1415	201	46	.	.	PUNCT
ijtc-1415	202	1	leverage	leverage	NOUN
ijtc-1415	202	2	and	and	CCONJ
ijtc-1415	202	3	profitability	profitability	NOUN
ijtc-1415	202	4	hypothesis	hypothesis	NOUN
ijtc-1415	202	5	3	3	NUM
ijtc-1415	202	6	posits	posit	NOUN
ijtc-1415	202	7	a	a	DET
ijtc-1415	202	8	significant	significant	ADJ
ijtc-1415	202	9	relationship	relationship	NOUN
ijtc-1415	202	10	between	between	ADP
ijtc-1415	202	11	leverage	leverage	NOUN
ijtc-1415	202	12	and	and	CCONJ
ijtc-1415	202	13	profitability	profitability	NOUN
ijtc-1415	202	14	.	.	PUNCT
ijtc-1415	203	1	the	the	DET
ijtc-1415	203	2	research	research	NOUN
ijtc-1415	203	3	results	result	NOUN
ijtc-1415	203	4	show	show	VERB
ijtc-1415	203	5	a	a	DET
ijtc-1415	203	6	t	t	NOUN
ijtc-1415	203	7	-	-	PUNCT
ijtc-1415	203	8	test	test	NOUN
ijtc-1415	203	9	value	value	NOUN
ijtc-1415	203	10	of	of	ADP
ijtc-1415	203	11	-2.21	-2.21	NOUN
ijtc-1415	203	12	and	and	CCONJ
ijtc-1415	203	13	a	a	DET
ijtc-1415	203	14	significance	significance	NOUN
ijtc-1415	203	15	level	level	NOUN
ijtc-1415	203	16	of	of	ADP
ijtc-1415	203	17	0.028	0.028	NUM
ijtc-1415	203	18	,	,	PUNCT
ijtc-1415	203	19	indicating	indicate	VERB
ijtc-1415	203	20	a	a	DET
ijtc-1415	203	21	negative	negative	ADJ
ijtc-1415	203	22	and	and	CCONJ
ijtc-1415	203	23	significant	significant	ADJ
ijtc-1415	203	24	impact	impact	NOUN
ijtc-1415	203	25	of	of	ADP
ijtc-1415	203	26	leverage	leverage	NOUN
ijtc-1415	203	27	on	on	ADP
ijtc-1415	203	28	profitability	profitability	NOUN
ijtc-1415	203	29	.	.	PUNCT
ijtc-1415	204	1	therefore	therefore	ADV
ijtc-1415	204	2	,	,	PUNCT
ijtc-1415	204	3	h3	h3	NOUN
ijtc-1415	204	4	is	be	AUX
ijtc-1415	204	5	accepted	accept	VERB
ijtc-1415	204	6	,	,	PUNCT
ijtc-1415	204	7	and	and	CCONJ
ijtc-1415	204	8	ho	ho	PROPN
ijtc-1415	204	9	is	be	AUX
ijtc-1415	204	10	rejected	reject	VERB
ijtc-1415	204	11	.	.	PUNCT
ijtc-1415	205	1	this	this	DET
ijtc-1415	205	2	result	result	NOUN
ijtc-1415	205	3	also	also	ADV
ijtc-1415	205	4	suggests	suggest	VERB
ijtc-1415	205	5	that	that	SCONJ
ijtc-1415	205	6	higher	high	ADJ
ijtc-1415	205	7	debt	debt	NOUN
ijtc-1415	205	8	levels	level	NOUN
ijtc-1415	205	9	may	may	AUX
ijtc-1415	205	10	reduce	reduce	VERB
ijtc-1415	205	11	company	company	NOUN
ijtc-1415	205	12	profits	profit	NOUN
ijtc-1415	205	13	.	.	PUNCT
ijtc-1415	206	1	this	this	DET
ijtc-1415	206	2	finding	finding	NOUN
ijtc-1415	206	3	is	be	AUX
ijtc-1415	206	4	supported	support	VERB
ijtc-1415	206	5	by	by	ADP
ijtc-1415	206	6	(	(	PUNCT
ijtc-1415	206	7	suryaman	suryaman	NOUN
ijtc-1415	206	8	et	et	PROPN
ijtc-1415	206	9	al	al	PROPN
ijtc-1415	206	10	.	.	PROPN
ijtc-1415	206	11	,	,	PUNCT
ijtc-1415	206	12	2023	2023	NUM
ijtc-1415	206	13	)	)	PUNCT
ijtc-1415	206	14	,	,	PUNCT
ijtc-1415	206	15	who	who	PRON
ijtc-1415	206	16	found	find	VERB
ijtc-1415	206	17	a	a	DET
ijtc-1415	206	18	significant	significant	ADJ
ijtc-1415	206	19	impact	impact	NOUN
ijtc-1415	206	20	of	of	ADP
ijtc-1415	206	21	leverage	leverage	NOUN
ijtc-1415	206	22	on	on	ADP
ijtc-1415	206	23	the	the	DET
ijtc-1415	206	24	profitability	profitability	NOUN
ijtc-1415	206	25	of	of	ADP
ijtc-1415	206	26	automotive	automotive	ADJ
ijtc-1415	206	27	and	and	CCONJ
ijtc-1415	206	28	component	component	NOUN
ijtc-1415	206	29	companies	company	NOUN
ijtc-1415	206	30	listed	list	VERB
ijtc-1415	206	31	on	on	ADP
ijtc-1415	206	32	the	the	DET
ijtc-1415	206	33	idx	idx	NOUN
ijtc-1415	206	34	from	from	ADP
ijtc-1415	206	35	2017	2017	NUM
ijtc-1415	206	36	to	to	ADP
ijtc-1415	206	37	2022	2022	NUM
ijtc-1415	206	38	.	.	PUNCT
ijtc-1415	207	1	similar	similar	ADJ
ijtc-1415	207	2	results	result	NOUN
ijtc-1415	207	3	were	be	AUX
ijtc-1415	207	4	also	also	ADV
ijtc-1415	207	5	found	find	VERB
ijtc-1415	207	6	by	by	ADP
ijtc-1415	207	7	(	(	PUNCT
ijtc-1415	207	8	ningrum	ningrum	PROPN
ijtc-1415	207	9	&	&	CCONJ
ijtc-1415	207	10	suyadi	suyadi	NOUN
ijtc-1415	207	11	,	,	PUNCT
ijtc-1415	207	12	2023	2023	NUM
ijtc-1415	207	13	)	)	PUNCT
ijtc-1415	207	14	,	,	PUNCT
ijtc-1415	207	15	who	who	PRON
ijtc-1415	207	16	analyzed	analyze	VERB
ijtc-1415	207	17	the	the	DET
ijtc-1415	207	18	impact	impact	NOUN
ijtc-1415	207	19	of	of	ADP
ijtc-1415	207	20	leverage	leverage	NOUN
ijtc-1415	207	21	on	on	ADP
ijtc-1415	207	22	the	the	DET
ijtc-1415	207	23	profitability	profitability	NOUN
ijtc-1415	207	24	of	of	ADP
ijtc-1415	207	25	food	food	NOUN
ijtc-1415	207	26	and	and	CCONJ
ijtc-1415	207	27	beverage	beverage	NOUN
ijtc-1415	207	28	companies	company	NOUN
ijtc-1415	207	29	listed	list	VERB
ijtc-1415	207	30	on	on	ADP
ijtc-1415	207	31	the	the	DET
ijtc-1415	207	32	idx	idx	NOUN
ijtc-1415	207	33	from	from	ADP
ijtc-1415	207	34	2015	2015	NUM
ijtc-1415	207	35	to	to	ADP
ijtc-1415	207	36	2019	2019	NUM
ijtc-1415	207	37	,	,	PUNCT
ijtc-1415	207	38	indicating	indicate	VERB
ijtc-1415	207	39	that	that	SCONJ
ijtc-1415	207	40	leverage	leverage	NOUN
ijtc-1415	207	41	significantly	significantly	ADV
ijtc-1415	207	42	affects	affect	VERB
ijtc-1415	207	43	profitability	profitability	NOUN
ijtc-1415	207	44	.	.	PUNCT
ijtc-1415	208	1	different	different	ADJ
ijtc-1415	208	2	results	result	NOUN
ijtc-1415	208	3	were	be	AUX
ijtc-1415	208	4	obtained	obtain	VERB
ijtc-1415	208	5	by	by	ADP
ijtc-1415	208	6	(	(	PUNCT
ijtc-1415	208	7	wahyuni	wahyuni	PROPN
ijtc-1415	208	8	et	et	PROPN
ijtc-1415	208	9	al	al	PROPN
ijtc-1415	208	10	.	.	PROPN
ijtc-1415	208	11	,	,	PUNCT
ijtc-1415	208	12	2023	2023	NUM
ijtc-1415	208	13	)	)	PUNCT
ijtc-1415	208	14	who	who	PRON
ijtc-1415	208	15	conducted	conduct	VERB
ijtc-1415	208	16	research	research	NOUN
ijtc-1415	208	17	on	on	ADP
ijtc-1415	208	18	the	the	DET
ijtc-1415	208	19	effect	effect	NOUN
ijtc-1415	208	20	of	of	ADP
ijtc-1415	208	21	profitability	profitability	NOUN
ijtc-1415	208	22	by	by	ADP
ijtc-1415	208	23	leverage	leverage	NOUN
ijtc-1415	208	24	on	on	ADP
ijtc-1415	208	25	real	real	ADJ
ijtc-1415	208	26	estate	estate	NOUN
ijtc-1415	208	27	companies	company	NOUN
ijtc-1415	208	28	listed	list	VERB
ijtc-1415	208	29	on	on	ADP
ijtc-1415	208	30	the	the	DET
ijtc-1415	208	31	indonesia	indonesia	PROPN
ijtc-1415	208	32	stock	stock	PROPN
ijtc-1415	208	33	exchange	exchange	PROPN
ijtc-1415	208	34	and	and	CCONJ
ijtc-1415	208	35	obtained	obtain	VERB
ijtc-1415	208	36	insignificant	insignificant	ADJ
ijtc-1415	208	37	results	result	NOUN
ijtc-1415	208	38	from	from	ADP
ijtc-1415	208	39	leverage	leverage	NOUN
ijtc-1415	208	40	in	in	ADP
ijtc-1415	208	41	influencing	influence	VERB
ijtc-1415	208	42	profitability	profitability	NOUN
ijtc-1415	208	43	.	.	PUNCT
ijtc-1415	209	1	(	(	PUNCT
ijtc-1415	209	2	sury	sury	NOUN
ijtc-1415	209	3	&	&	CCONJ
ijtc-1415	209	4	saleh	saleh	NOUN
ijtc-1415	209	5	,	,	PUNCT
ijtc-1415	209	6	2021	2021	NUM
ijtc-1415	209	7	)	)	PUNCT
ijtc-1415	210	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	210	2	the	the	DET
ijtc-1415	210	3	effect	effect	NOUN
ijtc-1415	210	4	of	of	ADP
ijtc-1415	210	5	corporate	corporate	ADJ
ijtc-1415	210	6	governance	governance	NOUN
ijtc-1415	210	7	,	,	PUNCT
ijtc-1415	210	8	green	green	ADJ
ijtc-1415	210	9	accounting	accounting	NOUN
ijtc-1415	210	10	and	and	CCONJ
ijtc-1415	210	11	leverage	leverage	NOUN
ijtc-1415	210	12	on	on	ADP
ijtc-1415	210	13	company	company	NOUN
ijtc-1415	210	14	profitability	profitability	NOUN
ijtc-1415	210	15	on	on	ADP
ijtc-1415	210	16	pefindo	pefindo	PROPN
ijtc-1415	210	17	i	i	PROPN
ijtc-1415	210	18	-	-	PUNCT
ijtc-1415	210	19	grade	grade	NOUN
ijtc-1415	210	20	index	index	NOUN
ijtc-1415	210	21	setiadi	setiadi	NOUN
ijtc-1415	210	22	,	,	PUNCT
ijtc-1415	210	23	hutabarat	hutabarat	NOUN
ijtc-1415	210	24	,	,	PUNCT
ijtc-1415	210	25	and	and	CCONJ
ijtc-1415	210	26	sinaga	sinaga	NOUN
ijtc-1415	210	27	759	759	NUM
ijtc-1415	210	28	|	|	ADV
ijtc-1415	210	29	ilomata	ilomata	PROPN
ijtc-1415	210	30	international	international	ADJ
ijtc-1415	210	31	journal	journal	NOUN
ijtc-1415	210	32	of	of	ADP
ijtc-1415	210	33	tax	tax	PROPN
ijtc-1415	210	34	&	&	CCONJ
ijtc-1415	210	35	accounting	accounting	PROPN
ijtc-1415	210	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	210	37	research	research	NOUN
ijtc-1415	210	38	also	also	ADV
ijtc-1415	210	39	concluded	conclude	VERB
ijtc-1415	210	40	that	that	SCONJ
ijtc-1415	210	41	leverage	leverage	NOUN
ijtc-1415	210	42	has	have	VERB
ijtc-1415	210	43	no	no	DET
ijtc-1415	210	44	effect	effect	NOUN
ijtc-1415	210	45	on	on	ADP
ijtc-1415	210	46	profitability	profitability	NOUN
ijtc-1415	210	47	in	in	ADP
ijtc-1415	210	48	mining	mining	NOUN
ijtc-1415	210	49	companies	company	NOUN
ijtc-1415	210	50	listed	list	VERB
ijtc-1415	210	51	on	on	ADP
ijtc-1415	210	52	the	the	DET
ijtc-1415	210	53	idx	idx	NOUN
ijtc-1415	210	54	2013	2013	NUM
ijtc-1415	210	55	-	-	SYM
ijtc-1415	210	56	2018	2018	NUM
ijtc-1415	210	57	.	.	PUNCT
ijtc-1415	211	1	the	the	DET
ijtc-1415	211	2	findings	finding	NOUN
ijtc-1415	211	3	of	of	ADP
ijtc-1415	211	4	this	this	DET
ijtc-1415	211	5	study	study	NOUN
ijtc-1415	211	6	provide	provide	VERB
ijtc-1415	211	7	insights	insight	NOUN
ijtc-1415	211	8	for	for	ADP
ijtc-1415	211	9	company	company	NOUN
ijtc-1415	211	10	managers	manager	NOUN
ijtc-1415	211	11	and	and	CCONJ
ijtc-1415	211	12	policymakers	policymaker	NOUN
ijtc-1415	211	13	.	.	PUNCT
ijtc-1415	212	1	the	the	DET
ijtc-1415	212	2	lack	lack	NOUN
ijtc-1415	212	3	of	of	ADP
ijtc-1415	212	4	significant	significant	ADJ
ijtc-1415	212	5	influence	influence	NOUN
ijtc-1415	212	6	of	of	ADP
ijtc-1415	212	7	corporate	corporate	ADJ
ijtc-1415	212	8	governance	governance	NOUN
ijtc-1415	212	9	and	and	CCONJ
ijtc-1415	212	10	green	green	ADJ
ijtc-1415	212	11	accounting	accounting	NOUN
ijtc-1415	212	12	on	on	ADP
ijtc-1415	212	13	profitability	profitability	NOUN
ijtc-1415	212	14	suggests	suggest	VERB
ijtc-1415	212	15	that	that	SCONJ
ijtc-1415	212	16	companies	company	NOUN
ijtc-1415	212	17	may	may	AUX
ijtc-1415	212	18	need	need	VERB
ijtc-1415	212	19	to	to	PART
ijtc-1415	212	20	enhance	enhance	VERB
ijtc-1415	212	21	their	their	PRON
ijtc-1415	212	22	commitment	commitment	NOUN
ijtc-1415	212	23	to	to	ADP
ijtc-1415	212	24	these	these	DET
ijtc-1415	212	25	practices	practice	NOUN
ijtc-1415	212	26	.	.	PUNCT
ijtc-1415	213	1	for	for	ADP
ijtc-1415	213	2	corporate	corporate	ADJ
ijtc-1415	213	3	governance	governance	NOUN
ijtc-1415	213	4	,	,	PUNCT
ijtc-1415	213	5	firms	firm	NOUN
ijtc-1415	213	6	should	should	AUX
ijtc-1415	213	7	focus	focus	VERB
ijtc-1415	213	8	on	on	ADP
ijtc-1415	213	9	improving	improve	VERB
ijtc-1415	213	10	the	the	DET
ijtc-1415	213	11	effectiveness	effectiveness	NOUN
ijtc-1415	213	12	of	of	ADP
ijtc-1415	213	13	their	their	PRON
ijtc-1415	213	14	independent	independent	ADJ
ijtc-1415	213	15	commissioners	commissioner	NOUN
ijtc-1415	213	16	by	by	ADP
ijtc-1415	213	17	providing	provide	VERB
ijtc-1415	213	18	them	they	PRON
ijtc-1415	213	19	with	with	ADP
ijtc-1415	213	20	more	more	ADJ
ijtc-1415	213	21	decision	decision	NOUN
ijtc-1415	213	22	-	-	PUNCT
ijtc-1415	213	23	making	make	VERB
ijtc-1415	213	24	power	power	NOUN
ijtc-1415	213	25	and	and	CCONJ
ijtc-1415	213	26	ensuring	ensure	VERB
ijtc-1415	213	27	that	that	SCONJ
ijtc-1415	213	28	governance	governance	NOUN
ijtc-1415	213	29	practices	practice	NOUN
ijtc-1415	213	30	are	be	AUX
ijtc-1415	213	31	not	not	PART
ijtc-1415	213	32	merely	merely	ADV
ijtc-1415	213	33	symbolic	symbolic	ADJ
ijtc-1415	213	34	but	but	CCONJ
ijtc-1415	213	35	lead	lead	VERB
ijtc-1415	213	36	to	to	ADP
ijtc-1415	213	37	real	real	ADJ
ijtc-1415	213	38	improvements	improvement	NOUN
ijtc-1415	213	39	in	in	ADP
ijtc-1415	213	40	performance	performance	NOUN
ijtc-1415	213	41	.	.	PUNCT
ijtc-1415	214	1	for	for	ADP
ijtc-1415	214	2	green	green	ADJ
ijtc-1415	214	3	accounting	accounting	NOUN
ijtc-1415	214	4	,	,	PUNCT
ijtc-1415	214	5	the	the	DET
ijtc-1415	214	6	negative	negative	ADJ
ijtc-1415	214	7	relationship	relationship	NOUN
ijtc-1415	214	8	with	with	ADP
ijtc-1415	214	9	profitability	profitability	NOUN
ijtc-1415	214	10	highlights	highlight	NOUN
ijtc-1415	214	11	the	the	DET
ijtc-1415	214	12	potential	potential	ADJ
ijtc-1415	214	13	shortterm	shortterm	NOUN
ijtc-1415	214	14	costs	cost	NOUN
ijtc-1415	214	15	associated	associate	VERB
ijtc-1415	214	16	with	with	ADP
ijtc-1415	214	17	implementing	implement	VERB
ijtc-1415	214	18	environmentally	environmentally	ADV
ijtc-1415	214	19	responsible	responsible	ADJ
ijtc-1415	214	20	practices	practice	NOUN
ijtc-1415	214	21	.	.	PUNCT
ijtc-1415	215	1	however	however	ADV
ijtc-1415	215	2	,	,	PUNCT
ijtc-1415	215	3	managers	manager	NOUN
ijtc-1415	215	4	should	should	AUX
ijtc-1415	215	5	view	view	VERB
ijtc-1415	215	6	these	these	DET
ijtc-1415	215	7	costs	cost	NOUN
ijtc-1415	215	8	as	as	ADP
ijtc-1415	215	9	investments	investment	NOUN
ijtc-1415	215	10	that	that	PRON
ijtc-1415	215	11	may	may	AUX
ijtc-1415	215	12	yield	yield	VERB
ijtc-1415	215	13	long	long	ADJ
ijtc-1415	215	14	-	-	PUNCT
ijtc-1415	215	15	term	term	NOUN
ijtc-1415	215	16	benefits	benefit	NOUN
ijtc-1415	215	17	in	in	ADP
ijtc-1415	215	18	the	the	DET
ijtc-1415	215	19	form	form	NOUN
ijtc-1415	215	20	of	of	ADP
ijtc-1415	215	21	enhanced	enhanced	ADJ
ijtc-1415	215	22	corporate	corporate	ADJ
ijtc-1415	215	23	reputation	reputation	NOUN
ijtc-1415	215	24	,	,	PUNCT
ijtc-1415	215	25	customer	customer	NOUN
ijtc-1415	215	26	loyalty	loyalty	NOUN
ijtc-1415	215	27	,	,	PUNCT
ijtc-1415	215	28	and	and	CCONJ
ijtc-1415	215	29	compliance	compliance	NOUN
ijtc-1415	215	30	with	with	ADP
ijtc-1415	215	31	regulatory	regulatory	ADJ
ijtc-1415	215	32	requirements	requirement	NOUN
ijtc-1415	215	33	.	.	PUNCT
ijtc-1415	216	1	thus	thus	ADV
ijtc-1415	216	2	,	,	PUNCT
ijtc-1415	216	3	while	while	SCONJ
ijtc-1415	216	4	green	green	ADJ
ijtc-1415	216	5	accounting	accounting	NOUN
ijtc-1415	216	6	may	may	AUX
ijtc-1415	216	7	not	not	PART
ijtc-1415	216	8	lead	lead	VERB
ijtc-1415	216	9	to	to	ADP
ijtc-1415	216	10	immediate	immediate	ADJ
ijtc-1415	216	11	profitability	profitability	NOUN
ijtc-1415	216	12	gains	gain	NOUN
ijtc-1415	216	13	,	,	PUNCT
ijtc-1415	216	14	it	it	PRON
ijtc-1415	216	15	remains	remain	VERB
ijtc-1415	216	16	a	a	DET
ijtc-1415	216	17	critical	critical	ADJ
ijtc-1415	216	18	component	component	NOUN
ijtc-1415	216	19	of	of	ADP
ijtc-1415	216	20	sustainable	sustainable	ADJ
ijtc-1415	216	21	business	business	NOUN
ijtc-1415	216	22	practices	practice	NOUN
ijtc-1415	216	23	.	.	PUNCT
ijtc-1415	217	1	the	the	DET
ijtc-1415	217	2	significant	significant	ADJ
ijtc-1415	217	3	negative	negative	ADJ
ijtc-1415	217	4	impact	impact	NOUN
ijtc-1415	217	5	of	of	ADP
ijtc-1415	217	6	leverage	leverage	NOUN
ijtc-1415	217	7	on	on	ADP
ijtc-1415	217	8	profitability	profitability	NOUN
ijtc-1415	217	9	underscores	underscore	VERB
ijtc-1415	217	10	the	the	DET
ijtc-1415	217	11	importance	importance	NOUN
ijtc-1415	217	12	of	of	ADP
ijtc-1415	217	13	prudent	prudent	ADJ
ijtc-1415	217	14	debt	debt	NOUN
ijtc-1415	217	15	management	management	NOUN
ijtc-1415	217	16	.	.	PUNCT
ijtc-1415	218	1	managers	manager	NOUN
ijtc-1415	218	2	should	should	AUX
ijtc-1415	218	3	carefully	carefully	ADV
ijtc-1415	218	4	evaluate	evaluate	VERB
ijtc-1415	218	5	their	their	PRON
ijtc-1415	218	6	company	company	NOUN
ijtc-1415	218	7	’s	’s	PART
ijtc-1415	218	8	capital	capital	NOUN
ijtc-1415	218	9	structure	structure	NOUN
ijtc-1415	218	10	and	and	CCONJ
ijtc-1415	218	11	avoid	avoid	VERB
ijtc-1415	218	12	excessive	excessive	ADJ
ijtc-1415	218	13	reliance	reliance	NOUN
ijtc-1415	218	14	on	on	ADP
ijtc-1415	218	15	debt	debt	NOUN
ijtc-1415	218	16	financing	financing	NOUN
ijtc-1415	218	17	,	,	PUNCT
ijtc-1415	218	18	as	as	SCONJ
ijtc-1415	218	19	high	high	ADJ
ijtc-1415	218	20	leverage	leverage	NOUN
ijtc-1415	218	21	can	can	AUX
ijtc-1415	218	22	reduce	reduce	VERB
ijtc-1415	218	23	profitability	profitability	NOUN
ijtc-1415	218	24	and	and	CCONJ
ijtc-1415	218	25	increase	increase	VERB
ijtc-1415	218	26	financial	financial	ADJ
ijtc-1415	218	27	risk	risk	NOUN
ijtc-1415	218	28	.	.	PUNCT
ijtc-1415	219	1	this	this	DET
ijtc-1415	219	2	finding	finding	NOUN
ijtc-1415	219	3	suggests	suggest	VERB
ijtc-1415	219	4	that	that	SCONJ
ijtc-1415	219	5	maintaining	maintain	VERB
ijtc-1415	219	6	a	a	DET
ijtc-1415	219	7	balanced	balanced	ADJ
ijtc-1415	219	8	approach	approach	NOUN
ijtc-1415	219	9	to	to	ADP
ijtc-1415	219	10	debt	debt	NOUN
ijtc-1415	219	11	and	and	CCONJ
ijtc-1415	219	12	equity	equity	NOUN
ijtc-1415	219	13	financing	financing	NOUN
ijtc-1415	219	14	is	be	AUX
ijtc-1415	219	15	crucial	crucial	ADJ
ijtc-1415	219	16	for	for	ADP
ijtc-1415	219	17	sustaining	sustain	VERB
ijtc-1415	219	18	long	long	ADJ
ijtc-1415	219	19	-	-	PUNCT
ijtc-1415	219	20	term	term	NOUN
ijtc-1415	219	21	profitability	profitability	NOUN
ijtc-1415	219	22	.	.	PUNCT
ijtc-1415	220	1	conclusion	conclusion	NOUN
ijtc-1415	220	2	based	base	VERB
ijtc-1415	220	3	on	on	ADP
ijtc-1415	220	4	the	the	DET
ijtc-1415	220	5	results	result	NOUN
ijtc-1415	220	6	obtained	obtain	VERB
ijtc-1415	220	7	,	,	PUNCT
ijtc-1415	220	8	this	this	DET
ijtc-1415	220	9	study	study	NOUN
ijtc-1415	220	10	concludes	conclude	VERB
ijtc-1415	220	11	the	the	DET
ijtc-1415	220	12	following	follow	VERB
ijtc-1415	220	13	:	:	PUNCT
ijtc-1415	220	14	there	there	PRON
ijtc-1415	220	15	is	be	VERB
ijtc-1415	220	16	no	no	DET
ijtc-1415	220	17	significant	significant	ADJ
ijtc-1415	220	18	effect	effect	NOUN
ijtc-1415	220	19	of	of	ADP
ijtc-1415	220	20	corporate	corporate	ADJ
ijtc-1415	220	21	governance	governance	NOUN
ijtc-1415	220	22	on	on	ADP
ijtc-1415	220	23	company	company	NOUN
ijtc-1415	220	24	profitability	profitability	NOUN
ijtc-1415	220	25	,	,	PUNCT
ijtc-1415	220	26	and	and	CCONJ
ijtc-1415	220	27	green	green	ADJ
ijtc-1415	220	28	accounting	accounting	NOUN
ijtc-1415	220	29	does	do	AUX
ijtc-1415	220	30	not	not	PART
ijtc-1415	220	31	significantly	significantly	ADV
ijtc-1415	220	32	affect	affect	VERB
ijtc-1415	220	33	company	company	NOUN
ijtc-1415	220	34	profitability	profitability	NOUN
ijtc-1415	220	35	.	.	PUNCT
ijtc-1415	221	1	conversely	conversely	ADV
ijtc-1415	221	2	,	,	PUNCT
ijtc-1415	221	3	it	it	PRON
ijtc-1415	221	4	was	be	AUX
ijtc-1415	221	5	found	find	VERB
ijtc-1415	221	6	that	that	SCONJ
ijtc-1415	221	7	the	the	DET
ijtc-1415	221	8	leverage	leverage	NOUN
ijtc-1415	221	9	ratio	ratio	NOUN
ijtc-1415	221	10	has	have	VERB
ijtc-1415	221	11	a	a	DET
ijtc-1415	221	12	negative	negative	ADJ
ijtc-1415	221	13	and	and	CCONJ
ijtc-1415	221	14	significant	significant	ADJ
ijtc-1415	221	15	impact	impact	NOUN
ijtc-1415	221	16	on	on	ADP
ijtc-1415	221	17	the	the	DET
ijtc-1415	221	18	profitability	profitability	NOUN
ijtc-1415	221	19	of	of	ADP
ijtc-1415	221	20	companies	company	NOUN
ijtc-1415	221	21	in	in	ADP
ijtc-1415	221	22	the	the	DET
ijtc-1415	221	23	pefindo	pefindo	NOUN
ijtc-1415	221	24	i	i	PROPN
ijtc-1415	221	25	-	-	PUNCT
ijtc-1415	221	26	grade	grade	NOUN
ijtc-1415	221	27	index	index	NOUN
ijtc-1415	221	28	.	.	PUNCT
ijtc-1415	222	1	from	from	ADP
ijtc-1415	222	2	these	these	DET
ijtc-1415	222	3	conclusions	conclusion	NOUN
ijtc-1415	222	4	,	,	PUNCT
ijtc-1415	222	5	this	this	DET
ijtc-1415	222	6	study	study	NOUN
ijtc-1415	222	7	suggests	suggest	VERB
ijtc-1415	222	8	that	that	SCONJ
ijtc-1415	222	9	company	company	NOUN
ijtc-1415	222	10	managers	manager	NOUN
ijtc-1415	222	11	should	should	AUX
ijtc-1415	222	12	pay	pay	VERB
ijtc-1415	222	13	attention	attention	NOUN
ijtc-1415	222	14	to	to	ADP
ijtc-1415	222	15	factors	factor	NOUN
ijtc-1415	222	16	that	that	PRON
ijtc-1415	222	17	have	have	VERB
ijtc-1415	222	18	the	the	DET
ijtc-1415	222	19	potential	potential	NOUN
ijtc-1415	222	20	to	to	PART
ijtc-1415	222	21	improve	improve	VERB
ijtc-1415	222	22	the	the	DET
ijtc-1415	222	23	company	company	NOUN
ijtc-1415	222	24	's	's	PART
ijtc-1415	222	25	profitability	profitability	NOUN
ijtc-1415	222	26	.	.	PUNCT
ijtc-1415	223	1	given	give	VERB
ijtc-1415	223	2	the	the	DET
ijtc-1415	223	3	negative	negative	ADJ
ijtc-1415	223	4	association	association	NOUN
ijtc-1415	223	5	between	between	ADP
ijtc-1415	223	6	leverage	leverage	NOUN
ijtc-1415	223	7	and	and	CCONJ
ijtc-1415	223	8	profitability	profitability	NOUN
ijtc-1415	223	9	,	,	PUNCT
ijtc-1415	223	10	managers	manager	NOUN
ijtc-1415	223	11	need	need	VERB
ijtc-1415	223	12	to	to	PART
ijtc-1415	223	13	reduce	reduce	VERB
ijtc-1415	223	14	the	the	DET
ijtc-1415	223	15	use	use	NOUN
ijtc-1415	223	16	of	of	ADP
ijtc-1415	223	17	debt	debt	NOUN
ijtc-1415	223	18	in	in	ADP
ijtc-1415	223	19	the	the	DET
ijtc-1415	223	20	company	company	NOUN
ijtc-1415	223	21	's	's	PART
ijtc-1415	223	22	operational	operational	ADJ
ijtc-1415	223	23	funding	funding	NOUN
ijtc-1415	223	24	to	to	PART
ijtc-1415	223	25	enhance	enhance	VERB
ijtc-1415	223	26	profitability	profitability	NOUN
ijtc-1415	223	27	.	.	PUNCT
ijtc-1415	224	1	the	the	DET
ijtc-1415	224	2	improvement	improvement	NOUN
ijtc-1415	224	3	of	of	ADP
ijtc-1415	224	4	company	company	NOUN
ijtc-1415	224	5	debt	debt	NOUN
ijtc-1415	224	6	can	can	AUX
ijtc-1415	224	7	be	be	AUX
ijtc-1415	224	8	assessed	assess	VERB
ijtc-1415	224	9	by	by	ADP
ijtc-1415	224	10	examining	examine	VERB
ijtc-1415	224	11	the	the	DET
ijtc-1415	224	12	use	use	NOUN
ijtc-1415	224	13	and	and	CCONJ
ijtc-1415	224	14	benefits	benefit	NOUN
ijtc-1415	224	15	of	of	ADP
ijtc-1415	224	16	the	the	DET
ijtc-1415	224	17	debt	debt	NOUN
ijtc-1415	224	18	;	;	PUNCT
ijtc-1415	224	19	if	if	SCONJ
ijtc-1415	224	20	there	there	PRON
ijtc-1415	224	21	is	be	VERB
ijtc-1415	224	22	unnecessary	unnecessary	ADJ
ijtc-1415	224	23	debt	debt	NOUN
ijtc-1415	224	24	,	,	PUNCT
ijtc-1415	224	25	it	it	PRON
ijtc-1415	224	26	should	should	AUX
ijtc-1415	224	27	be	be	AUX
ijtc-1415	224	28	evaluated	evaluate	VERB
ijtc-1415	224	29	and	and	CCONJ
ijtc-1415	224	30	reduced	reduce	VERB
ijtc-1415	224	31	or	or	CCONJ
ijtc-1415	224	32	eliminated	eliminate	VERB
ijtc-1415	224	33	.	.	PUNCT
ijtc-1415	225	1	additionally	additionally	ADV
ijtc-1415	225	2	,	,	PUNCT
ijtc-1415	225	3	managers	manager	NOUN
ijtc-1415	225	4	should	should	AUX
ijtc-1415	225	5	focus	focus	VERB
ijtc-1415	225	6	on	on	ADP
ijtc-1415	225	7	strategic	strategic	ADJ
ijtc-1415	225	8	operational	operational	ADJ
ijtc-1415	225	9	activities	activity	NOUN
ijtc-1415	225	10	that	that	PRON
ijtc-1415	225	11	require	require	VERB
ijtc-1415	225	12	effective	effective	ADJ
ijtc-1415	225	13	funding	funding	NOUN
ijtc-1415	225	14	for	for	ADP
ijtc-1415	225	15	the	the	DET
ijtc-1415	225	16	company	company	NOUN
ijtc-1415	225	17	's	's	PART
ijtc-1415	225	18	sustainability	sustainability	NOUN
ijtc-1415	225	19	and	and	CCONJ
ijtc-1415	225	20	success	success	NOUN
ijtc-1415	225	21	.	.	PUNCT
ijtc-1415	226	1	for	for	ADP
ijtc-1415	226	2	future	future	ADJ
ijtc-1415	226	3	researchers	researcher	NOUN
ijtc-1415	226	4	,	,	PUNCT
ijtc-1415	226	5	it	it	PRON
ijtc-1415	226	6	is	be	AUX
ijtc-1415	226	7	recommended	recommend	VERB
ijtc-1415	226	8	to	to	PART
ijtc-1415	226	9	use	use	VERB
ijtc-1415	226	10	other	other	ADJ
ijtc-1415	226	11	variables	variable	NOUN
ijtc-1415	226	12	that	that	PRON
ijtc-1415	226	13	may	may	AUX
ijtc-1415	226	14	affect	affect	VERB
ijtc-1415	226	15	the	the	DET
ijtc-1415	226	16	company	company	NOUN
ijtc-1415	226	17	's	's	PART
ijtc-1415	226	18	profitability	profitability	NOUN
ijtc-1415	226	19	,	,	PUNCT
ijtc-1415	226	20	such	such	ADJ
ijtc-1415	226	21	as	as	ADP
ijtc-1415	226	22	company	company	NOUN
ijtc-1415	226	23	ownership	ownership	NOUN
ijtc-1415	226	24	,	,	PUNCT
ijtc-1415	226	25	liquidity	liquidity	NOUN
ijtc-1415	226	26	,	,	PUNCT
ijtc-1415	226	27	tax	tax	NOUN
ijtc-1415	226	28	avoidance	avoidance	NOUN
ijtc-1415	226	29	,	,	PUNCT
ijtc-1415	226	30	company	company	NOUN
ijtc-1415	226	31	size	size	NOUN
ijtc-1415	226	32	,	,	PUNCT
ijtc-1415	226	33	and	and	CCONJ
ijtc-1415	226	34	others	other	NOUN
ijtc-1415	226	35	,	,	PUNCT
ijtc-1415	226	36	to	to	PART
ijtc-1415	226	37	broaden	broaden	VERB
ijtc-1415	226	38	and	and	CCONJ
ijtc-1415	226	39	enrich	enrich	VERB
ijtc-1415	226	40	research	research	NOUN
ijtc-1415	226	41	on	on	ADP
ijtc-1415	226	42	companies	company	NOUN
ijtc-1415	226	43	in	in	ADP
ijtc-1415	226	44	the	the	DET
ijtc-1415	226	45	pefindo	pefindo	NOUN
ijtc-1415	226	46	i	i	PROPN
ijtc-1415	226	47	-	-	PUNCT
ijtc-1415	226	48	grade	grade	NOUN
ijtc-1415	226	49	index	index	NOUN
ijtc-1415	226	50	.	.	PUNCT
ijtc-1415	227	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	227	2	the	the	DET
ijtc-1415	227	3	effect	effect	NOUN
ijtc-1415	227	4	of	of	ADP
ijtc-1415	227	5	corporate	corporate	ADJ
ijtc-1415	227	6	governance	governance	NOUN
ijtc-1415	227	7	,	,	PUNCT
ijtc-1415	227	8	green	green	ADJ
ijtc-1415	227	9	accounting	accounting	NOUN
ijtc-1415	227	10	and	and	CCONJ
ijtc-1415	227	11	leverage	leverage	NOUN
ijtc-1415	227	12	on	on	ADP
ijtc-1415	227	13	company	company	NOUN
ijtc-1415	227	14	profitability	profitability	NOUN
ijtc-1415	227	15	on	on	ADP
ijtc-1415	227	16	pefindo	pefindo	PROPN
ijtc-1415	227	17	i	i	PROPN
ijtc-1415	227	18	-	-	PUNCT
ijtc-1415	227	19	grade	grade	NOUN
ijtc-1415	227	20	index	index	NOUN
ijtc-1415	227	21	setiadi	setiadi	NOUN
ijtc-1415	227	22	,	,	PUNCT
ijtc-1415	227	23	hutabarat	hutabarat	NOUN
ijtc-1415	227	24	,	,	PUNCT
ijtc-1415	227	25	and	and	CCONJ
ijtc-1415	227	26	sinaga	sinaga	NOUN
ijtc-1415	227	27	760	760	NUM
ijtc-1415	227	28	|	|	ADV
ijtc-1415	227	29	ilomata	ilomata	PROPN
ijtc-1415	227	30	international	international	ADJ
ijtc-1415	227	31	journal	journal	NOUN
ijtc-1415	227	32	of	of	ADP
ijtc-1415	227	33	tax	tax	PROPN
ijtc-1415	227	34	&	&	CCONJ
ijtc-1415	227	35	accounting	accounting	PROPN
ijtc-1415	227	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	227	37	reference	reference	NOUN
ijtc-1415	227	38	afrianti	afrianti	PROPN
ijtc-1415	227	39	,	,	PUNCT
ijtc-1415	227	40	d.	d.	PROPN
ijtc-1415	227	41	,	,	PUNCT
ijtc-1415	227	42	&	&	CCONJ
ijtc-1415	227	43	purwaningsih	purwaningsih	PROPN
ijtc-1415	227	44	,	,	PUNCT
ijtc-1415	227	45	e.	e.	PROPN
ijtc-1415	227	46	(	(	PUNCT
ijtc-1415	227	47	2022a	2022a	NUM
ijtc-1415	227	48	)	)	PUNCT
ijtc-1415	227	49	.	.	PUNCT
ijtc-1415	228	1	the	the	DET
ijtc-1415	228	2	effect	effect	NOUN
ijtc-1415	228	3	of	of	ADP
ijtc-1415	228	4	leverage	leverage	NOUN
ijtc-1415	228	5	,	,	PUNCT
ijtc-1415	228	6	liquidity	liquidity	NOUN
ijtc-1415	228	7	and	and	CCONJ
ijtc-1415	228	8	asset	asset	NOUN
ijtc-1415	228	9	growth	growth	NOUN
ijtc-1415	228	10	on	on	ADP
ijtc-1415	228	11	profitability	profitability	NOUN
ijtc-1415	228	12	.	.	PUNCT
ijtc-1415	229	1	jurnal	jurnal	ADJ
ijtc-1415	229	2	ilmiah	ilmiah	PROPN
ijtc-1415	229	3	mea	mea	INTJ
ijtc-1415	229	4	(	(	PUNCT
ijtc-1415	229	5	manajemen	manajeman	NOUN
ijtc-1415	229	6	,	,	PUNCT
ijtc-1415	229	7	ekonomi	ekonomi	PROPN
ijtc-1415	229	8	,	,	PUNCT
ijtc-1415	229	9	dan	dan	PROPN
ijtc-1415	229	10	akuntansi	akuntansi	PROPN
ijtc-1415	229	11	)	)	PUNCT
ijtc-1415	229	12	,	,	PUNCT
ijtc-1415	229	13	6(2	6(2	NUM
ijtc-1415	229	14	)	)	PUNCT
ijtc-1415	229	15	,	,	PUNCT
ijtc-1415	229	16	1781–1796	1781–1796	NUM
ijtc-1415	229	17	.	.	PUNCT
ijtc-1415	230	1	afrianti	afrianti	PROPN
ijtc-1415	230	2	,	,	PUNCT
ijtc-1415	230	3	d.	d.	PROPN
ijtc-1415	230	4	,	,	PUNCT
ijtc-1415	230	5	&	&	CCONJ
ijtc-1415	230	6	purwaningsih	purwaningsih	PROPN
ijtc-1415	230	7	,	,	PUNCT
ijtc-1415	230	8	e.	e.	PROPN
ijtc-1415	230	9	(	(	PUNCT
ijtc-1415	230	10	2022b	2022b	NUM
ijtc-1415	230	11	)	)	PUNCT
ijtc-1415	230	12	.	.	PUNCT
ijtc-1415	231	1	the	the	DET
ijtc-1415	231	2	effect	effect	NOUN
ijtc-1415	231	3	of	of	ADP
ijtc-1415	231	4	leverage	leverage	NOUN
ijtc-1415	231	5	,	,	PUNCT
ijtc-1415	231	6	liquidity	liquidity	NOUN
ijtc-1415	231	7	and	and	CCONJ
ijtc-1415	231	8	asset	asset	NOUN
ijtc-1415	231	9	growth	growth	NOUN
ijtc-1415	231	10	on	on	ADP
ijtc-1415	231	11	profitability	profitability	NOUN
ijtc-1415	231	12	.	.	PUNCT
ijtc-1415	232	1	jurnal	jurnal	ADJ
ijtc-1415	232	2	ilmiah	ilmiah	PROPN
ijtc-1415	232	3	mea	mea	INTJ
ijtc-1415	232	4	(	(	PUNCT
ijtc-1415	232	5	manajemen	manajeman	NOUN
ijtc-1415	232	6	,	,	PUNCT
ijtc-1415	232	7	ekonomi	ekonomi	PROPN
ijtc-1415	232	8	,	,	PUNCT
ijtc-1415	232	9	dan	dan	PROPN
ijtc-1415	232	10	akuntansi	akuntansi	PROPN
ijtc-1415	232	11	)	)	PUNCT
ijtc-1415	232	12	,	,	PUNCT
ijtc-1415	232	13	6(2	6(2	NUM
ijtc-1415	232	14	)	)	PUNCT
ijtc-1415	232	15	,	,	PUNCT
ijtc-1415	232	16	1781–1796	1781–1796	NUM
ijtc-1415	232	17	.	.	PUNCT
ijtc-1415	233	1	afritenti	afritenti	PROPN
ijtc-1415	233	2	,	,	PUNCT
ijtc-1415	233	3	h.	h.	PROPN
ijtc-1415	233	4	,	,	PUNCT
ijtc-1415	233	5	fitriyani	fitriyani	PROPN
ijtc-1415	233	6	,	,	PUNCT
ijtc-1415	233	7	d.	d.	PROPN
ijtc-1415	233	8	,	,	PUNCT
ijtc-1415	233	9	&	&	CCONJ
ijtc-1415	233	10	susfayetti	susfayetti	PROPN
ijtc-1415	233	11	,	,	PUNCT
ijtc-1415	233	12	s.	s.	PROPN
ijtc-1415	233	13	(	(	PUNCT
ijtc-1415	233	14	2020	2020	NUM
ijtc-1415	233	15	)	)	PUNCT
ijtc-1415	233	16	.	.	PUNCT
ijtc-1415	234	1	faktor	faktor	NOUN
ijtc-1415	234	2	-	-	PUNCT
ijtc-1415	234	3	faktor	faktor	PROPN
ijtc-1415	234	4	yang	yang	PROPN
ijtc-1415	234	5	mempengaruhi	mempengaruhi	PROPN
ijtc-1415	234	6	kepatuhan	kepatuhan	PROPN
ijtc-1415	234	7	wajib	wajib	PROPN
ijtc-1415	234	8	pajak	pajak	PROPN
ijtc-1415	234	9	orang	orang	PROPN
ijtc-1415	234	10	pribadi	pribadi	PROPN
ijtc-1415	234	11	yang	yang	PROPN
ijtc-1415	234	12	melakukan	melakukan	PROPN
ijtc-1415	234	13	pekerjaan	pekerjaan	PROPN
ijtc-1415	234	14	bebas	bebas	PROPN
ijtc-1415	234	15	yang	yang	PROPN
ijtc-1415	234	16	terdaftar	terdaftar	PROPN
ijtc-1415	234	17	di	di	PROPN
ijtc-1415	234	18	kpp	kpp	PROPN
ijtc-1415	234	19	pratama	pratama	PROPN
ijtc-1415	234	20	jambi	jambi	PROPN
ijtc-1415	234	21	.	.	PUNCT
ijtc-1415	235	1	jambi	jambi	PROPN
ijtc-1415	235	2	accounting	accounting	PROPN
ijtc-1415	235	3	review	review	PROPN
ijtc-1415	235	4	(	(	PUNCT
ijtc-1415	235	5	jar	jar	NOUN
ijtc-1415	235	6	)	)	PUNCT
ijtc-1415	235	7	,	,	PUNCT
ijtc-1415	235	8	1(1	1(1	NUM
ijtc-1415	235	9	)	)	PUNCT
ijtc-1415	235	10	,	,	PUNCT
ijtc-1415	235	11	63–79	63–79	NOUN
ijtc-1415	235	12	.	.	PUNCT
ijtc-1415	236	1	https://doi.org/10.22437/jar.v1i1.10945	https://doi.org/10.22437/jar.v1i1.10945	PROPN
ijtc-1415	236	2	ahmed	ahmed	PROPN
ijtc-1415	236	3	,	,	PUNCT
ijtc-1415	236	4	e.	e.	PROPN
ijtc-1415	236	5	,	,	PUNCT
ijtc-1415	236	6	alabdullah	alabdullah	PROPN
ijtc-1415	236	7	,	,	PUNCT
ijtc-1415	236	8	t.	t.	PROPN
ijtc-1415	236	9	,	,	PUNCT
ijtc-1415	236	10	thottoli	thottoli	ADJ
ijtc-1415	236	11	,	,	PUNCT
ijtc-1415	236	12	m.	m.	NOUN
ijtc-1415	236	13	,	,	PUNCT
ijtc-1415	236	14	&	&	CCONJ
ijtc-1415	236	15	maryanti	maryanti	PROPN
ijtc-1415	236	16	,	,	PUNCT
ijtc-1415	236	17	e.	e.	PROPN
ijtc-1415	236	18	(	(	PUNCT
ijtc-1415	236	19	2020	2020	NUM
ijtc-1415	236	20	)	)	PUNCT
ijtc-1415	236	21	.	.	PUNCT
ijtc-1415	237	1	does	do	AUX
ijtc-1415	237	2	corporate	corporate	ADJ
ijtc-1415	237	3	governance	governance	NOUN
ijtc-1415	237	4	predict	predict	VERB
ijtc-1415	237	5	firm	firm	ADJ
ijtc-1415	237	6	profitability	profitability	NOUN
ijtc-1415	237	7	?	?	PUNCT
ijtc-1415	238	1	an	an	DET
ijtc-1415	238	2	empirical	empirical	ADJ
ijtc-1415	238	3	study	study	NOUN
ijtc-1415	238	4	in	in	ADP
ijtc-1415	238	5	oman	oman	PROPN
ijtc-1415	238	6	.	.	PUNCT
ijtc-1415	239	1	the	the	DET
ijtc-1415	239	2	international	international	ADJ
ijtc-1415	239	3	journal	journal	NOUN
ijtc-1415	239	4	of	of	ADP
ijtc-1415	239	5	accounting	accounting	NOUN
ijtc-1415	239	6	and	and	CCONJ
ijtc-1415	239	7	business	business	NOUN
ijtc-1415	239	8	society	society	NOUN
ijtc-1415	239	9	,	,	PUNCT
ijtc-1415	239	10	28(1	28(1	NOUN
ijtc-1415	239	11	)	)	PUNCT
ijtc-1415	239	12	,	,	PUNCT
ijtc-1415	239	13	161–177	161–177	NUM
ijtc-1415	239	14	.	.	PUNCT
ijtc-1415	240	1	https://doi.org/10.21776/ub.ijabs.2020.28.1.7	https://doi.org/10.21776/ub.ijabs.2020.28.1.7	PROPN
ijtc-1415	240	2	alfian	alfian	ADJ
ijtc-1415	240	3	sayuti	sayuti	NOUN
ijtc-1415	240	4	.	.	PUNCT
ijtc-1415	241	1	(	(	PUNCT
ijtc-1415	241	2	2024	2024	NUM
ijtc-1415	241	3	)	)	PUNCT
ijtc-1415	241	4	.	.	PUNCT
ijtc-1415	242	1	tingkat	tingkat	PROPN
ijtc-1415	242	2	pengungkapan	pengungkapan	VERB
ijtc-1415	242	3	emisi	emisi	PROPN
ijtc-1415	242	4	dan	dan	PROPN
ijtc-1415	242	5	kepatuhan	kepatuhan	PROPN
ijtc-1415	242	6	lingkungan	lingkungan	PROPN
ijtc-1415	242	7	:	:	PUNCT
ijtc-1415	242	8	analisis	analisis	PROPN
ijtc-1415	242	9	sebelum	sebelum	PROPN
ijtc-1415	242	10	dan	dan	PROPN
ijtc-1415	242	11	sesudah	sesudah	PROPN
ijtc-1415	242	12	penerapan	penerapan	PROPN
ijtc-1415	242	13	aturan	aturan	PROPN
ijtc-1415	242	14	ojk	ojk	PROPN
ijtc-1415	243	1	no	no	PROPN
ijtc-1415	243	2	.	.	PROPN
ijtc-1415	244	1	16	16	NUM
ijtc-1415	244	2	/	/	SYM
ijtc-1415	244	3	seojk.04/2021	seojk.04/2021	NOUN
ijtc-1415	244	4	dalam	dalam	PROPN
ijtc-1415	244	5	konteks	konteks	PROPN
ijtc-1415	244	6	teori	teori	PROPN
ijtc-1415	244	7	legitimasi	legitimasi	PROPN
ijtc-1415	244	8	dan	dan	PROPN
ijtc-1415	244	9	stakeholder	stakeholder	PROPN
ijtc-1415	244	10	alfian	alfian	PROPN
ijtc-1415	244	11	.	.	PUNCT
ijtc-1415	245	1	jurnal	jurnal	ADJ
ijtc-1415	245	2	ilmiah	ilmiah	PROPN
ijtc-1415	245	3	ekonimo	ekonimo	PROPN
ijtc-1415	245	4	dan	dan	PROPN
ijtc-1415	245	5	bisnis	bisnis	PROPN
ijtc-1415	245	6	,	,	PUNCT
ijtc-1415	245	7	2(7	2(7	NUM
ijtc-1415	245	8	)	)	PUNCT
ijtc-1415	245	9	,	,	PUNCT
ijtc-1415	245	10	834–848	834–848	NUM
ijtc-1415	245	11	.	.	PUNCT
ijtc-1415	245	12	almashhadani	almashhadani	NOUN
ijtc-1415	245	13	,	,	PUNCT
ijtc-1415	245	14	m.	m.	NOUN
ijtc-1415	245	15	,	,	PUNCT
ijtc-1415	245	16	almashhadani	almashhadani	NOUN
ijtc-1415	245	17	,	,	PUNCT
ijtc-1415	245	18	h.	h.	PROPN
ijtc-1415	245	19	,	,	PUNCT
ijtc-1415	245	20	&	&	CCONJ
ijtc-1415	245	21	almashhadani	almashhadani	PROPN
ijtc-1415	245	22	,	,	PUNCT
ijtc-1415	245	23	h.	h.	PROPN
ijtc-1415	245	24	a.	a.	PROPN
ijtc-1415	245	25	(	(	PUNCT
ijtc-1415	245	26	2022	2022	NUM
ijtc-1415	245	27	)	)	PUNCT
ijtc-1415	245	28	.	.	PUNCT
ijtc-1415	246	1	corporate	corporate	ADJ
ijtc-1415	246	2	governance	governance	NOUN
ijtc-1415	246	3	as	as	ADP
ijtc-1415	246	4	an	an	DET
ijtc-1415	246	5	internal	internal	ADJ
ijtc-1415	246	6	control	control	NOUN
ijtc-1415	246	7	mechanism	mechanism	NOUN
ijtc-1415	246	8	and	and	CCONJ
ijtc-1415	246	9	its	its	PRON
ijtc-1415	246	10	impact	impact	NOUN
ijtc-1415	246	11	on	on	ADP
ijtc-1415	246	12	corporate	corporate	ADJ
ijtc-1415	246	13	performance	performance	NOUN
ijtc-1415	246	14	.	.	PUNCT
ijtc-1415	247	1	international	international	ADJ
ijtc-1415	247	2	journal	journal	PROPN
ijtc-1415	247	3	of	of	ADP
ijtc-1415	247	4	business	business	NOUN
ijtc-1415	247	5	and	and	CCONJ
ijtc-1415	247	6	management	management	NOUN
ijtc-1415	247	7	invention	invention	NOUN
ijtc-1415	247	8	(	(	PUNCT
ijtc-1415	247	9	ijbmi	ijbmi	PROPN
ijtc-1415	247	10	)	)	PUNCT
ijtc-1415	247	11	issn	issn	PROPN
ijtc-1415	247	12	,	,	PUNCT
ijtc-1415	247	13	11(august	11(august	NUM
ijtc-1415	247	14	)	)	PUNCT
ijtc-1415	247	15	,	,	PUNCT
ijtc-1415	247	16	53–59	53–59	NUM
ijtc-1415	247	17	.	.	PUNCT
ijtc-1415	248	1	https://doi.org/10.35629/8028-11085359	https://doi.org/10.35629/8028-11085359	PROPN
ijtc-1415	248	2	amin	amin	PROPN
ijtc-1415	248	3	,	,	PUNCT
ijtc-1415	248	4	m.	m.	NOUN
ijtc-1415	248	5	a.	a.	PROPN
ijtc-1415	248	6	n.	n.	PROPN
ijtc-1415	248	7	,	,	PUNCT
ijtc-1415	248	8	&	&	CCONJ
ijtc-1415	248	9	khilmi	khilmi	PROPN
ijtc-1415	248	10	,	,	PUNCT
ijtc-1415	248	11	t.	t.	NOUN
ijtc-1415	248	12	a.	a.	NOUN
ijtc-1415	248	13	(	(	PUNCT
ijtc-1415	248	14	2023	2023	NUM
ijtc-1415	248	15	)	)	PUNCT
ijtc-1415	248	16	.	.	PUNCT
ijtc-1415	249	1	pengaruh	pengaruh	NOUN
ijtc-1415	249	2	likuiditas	likuidita	NOUN
ijtc-1415	249	3	,	,	PUNCT
ijtc-1415	249	4	leverage	leverage	NOUN
ijtc-1415	249	5	,	,	PUNCT
ijtc-1415	249	6	dan	dan	PROPN
ijtc-1415	249	7	growth	growth	PROPN
ijtc-1415	249	8	terhadap	terhadap	PROPN
ijtc-1415	249	9	kinerja	kinerja	PROPN
ijtc-1415	249	10	.	.	PUNCT
ijtc-1415	250	1	jibema	jibema	PROPN
ijtc-1415	250	2	:	:	PUNCT
ijtc-1415	250	3	jurnal	jurnal	PROPN
ijtc-1415	250	4	ilmu	ilmu	PROPN
ijtc-1415	250	5	bisnis	bisnis	PROPN
ijtc-1415	250	6	,	,	PUNCT
ijtc-1415	250	7	ekonomi	ekonomi	PROPN
ijtc-1415	250	8	,	,	PUNCT
ijtc-1415	250	9	manajemen	manajeman	NOUN
ijtc-1415	250	10	,	,	PUNCT
ijtc-1415	250	11	dan	dan	PROPN
ijtc-1415	250	12	akuntansi	akuntansi	PROPN
ijtc-1415	250	13	,	,	PUNCT
ijtc-1415	250	14	1(1	1(1	NUM
ijtc-1415	250	15	)	)	PUNCT
ijtc-1415	250	16	,	,	PUNCT
ijtc-1415	250	17	1–17	1–17	PROPN
ijtc-1415	250	18	.	.	PUNCT
ijtc-1415	251	1	https://doi.org/10.62421/jibema.v1i1.2	https://doi.org/10.62421/jibema.v1i1.2	ADJ
ijtc-1415	251	2	aminuddin	aminuddin	VERB
ijtc-1415	251	3	hamdat	hamdat	NOUN
ijtc-1415	251	4	,	,	PUNCT
ijtc-1415	251	5	muh	muh	PROPN
ijtc-1415	251	6	.	.	PROPN
ijtc-1415	251	7	rizal	rizal	PROPN
ijtc-1415	251	8	,	,	PUNCT
ijtc-1415	251	9	murdin	murdin	VERB
ijtc-1415	251	10	muchsidin	muchsidin	PROPN
ijtc-1415	251	11	,	,	PUNCT
ijtc-1415	251	12	muspa	muspa	NOUN
ijtc-1415	251	13	,	,	PUNCT
ijtc-1415	251	14	&	&	CCONJ
ijtc-1415	251	15	fathu	fathu	ADJ
ijtc-1415	251	16	ramadhani	ramadhani	PROPN
ijtc-1415	251	17	.	.	PUNCT
ijtc-1415	251	18	(	(	PUNCT
ijtc-1415	251	19	2023a	2023a	NUM
ijtc-1415	251	20	)	)	PUNCT
ijtc-1415	251	21	.	.	PUNCT
ijtc-1415	252	1	the	the	DET
ijtc-1415	252	2	effect	effect	NOUN
ijtc-1415	252	3	of	of	ADP
ijtc-1415	252	4	profitability	profitability	NOUN
ijtc-1415	252	5	and	and	CCONJ
ijtc-1415	252	6	leverage	leverage	NOUN
ijtc-1415	252	7	on	on	ADP
ijtc-1415	252	8	profit	profit	NOUN
ijtc-1415	252	9	management	management	NOUN
ijtc-1415	252	10	in	in	ADP
ijtc-1415	252	11	manufacturing	manufacturing	NOUN
ijtc-1415	252	12	companies	company	NOUN
ijtc-1415	252	13	listed	list	VERB
ijtc-1415	252	14	on	on	ADP
ijtc-1415	252	15	the	the	DET
ijtc-1415	252	16	indonesia	indonesia	PROPN
ijtc-1415	252	17	stock	stock	PROPN
ijtc-1415	252	18	exchange	exchange	PROPN
ijtc-1415	252	19	.	.	PUNCT
ijtc-1415	253	1	formosa	formosa	PROPN
ijtc-1415	253	2	journal	journal	PROPN
ijtc-1415	253	3	of	of	ADP
ijtc-1415	253	4	sustainable	sustainable	ADJ
ijtc-1415	253	5	research	research	NOUN
ijtc-1415	253	6	,	,	PUNCT
ijtc-1415	253	7	2(2	2(2	NUM
ijtc-1415	253	8	)	)	PUNCT
ijtc-1415	253	9	,	,	PUNCT
ijtc-1415	253	10	325–340	325–340	NUM
ijtc-1415	253	11	.	.	PUNCT
ijtc-1415	254	1	https://doi.org/10.55927/fjsr.v2i2.3077	https://doi.org/10.55927/fjsr.v2i2.3077	PROPN
ijtc-1415	254	2	aminuddin	aminuddin	VERB
ijtc-1415	254	3	hamdat	hamdat	NOUN
ijtc-1415	254	4	,	,	PUNCT
ijtc-1415	254	5	muh	muh	PROPN
ijtc-1415	254	6	.	.	PROPN
ijtc-1415	254	7	rizal	rizal	PROPN
ijtc-1415	254	8	,	,	PUNCT
ijtc-1415	254	9	murdin	murdin	VERB
ijtc-1415	254	10	muchsidin	muchsidin	PROPN
ijtc-1415	254	11	,	,	PUNCT
ijtc-1415	254	12	muspa	muspa	NOUN
ijtc-1415	254	13	,	,	PUNCT
ijtc-1415	254	14	&	&	CCONJ
ijtc-1415	254	15	fathu	fathu	ADJ
ijtc-1415	254	16	ramadhani	ramadhani	PROPN
ijtc-1415	254	17	.	.	PUNCT
ijtc-1415	255	1	(	(	PUNCT
ijtc-1415	255	2	2023b	2023b	NUM
ijtc-1415	255	3	)	)	PUNCT
ijtc-1415	255	4	.	.	PUNCT
ijtc-1415	256	1	the	the	DET
ijtc-1415	256	2	effect	effect	NOUN
ijtc-1415	256	3	of	of	ADP
ijtc-1415	256	4	profitability	profitability	NOUN
ijtc-1415	256	5	and	and	CCONJ
ijtc-1415	256	6	leverage	leverage	NOUN
ijtc-1415	256	7	on	on	ADP
ijtc-1415	256	8	profit	profit	NOUN
ijtc-1415	256	9	management	management	NOUN
ijtc-1415	256	10	in	in	ADP
ijtc-1415	256	11	manufacturing	manufacturing	NOUN
ijtc-1415	256	12	companies	company	NOUN
ijtc-1415	256	13	listed	list	VERB
ijtc-1415	256	14	on	on	ADP
ijtc-1415	256	15	the	the	DET
ijtc-1415	256	16	indonesia	indonesia	PROPN
ijtc-1415	256	17	stock	stock	PROPN
ijtc-1415	256	18	exchange	exchange	PROPN
ijtc-1415	256	19	.	.	PUNCT
ijtc-1415	257	1	formosa	formosa	PROPN
ijtc-1415	257	2	journal	journal	PROPN
ijtc-1415	257	3	of	of	ADP
ijtc-1415	257	4	sustainable	sustainable	ADJ
ijtc-1415	257	5	research	research	NOUN
ijtc-1415	257	6	,	,	PUNCT
ijtc-1415	257	7	2(2	2(2	NUM
ijtc-1415	257	8	)	)	PUNCT
ijtc-1415	257	9	,	,	PUNCT
ijtc-1415	257	10	325–340	325–340	NUM
ijtc-1415	257	11	.	.	PUNCT
ijtc-1415	258	1	https://doi.org/10.55927/fjsr.v2i2.3077	https://doi.org/10.55927/fjsr.v2i2.3077	PROPN
ijtc-1415	258	2	anisa	anisa	PROPN
ijtc-1415	258	3	,	,	PUNCT
ijtc-1415	258	4	n.	n.	NOUN
ijtc-1415	258	5	,	,	PUNCT
ijtc-1415	258	6	hermuningsih	hermuningsih	PROPN
ijtc-1415	258	7	,	,	PUNCT
ijtc-1415	258	8	s.	s.	PROPN
ijtc-1415	258	9	,	,	PUNCT
ijtc-1415	258	10	&	&	CCONJ
ijtc-1415	258	11	maulida	maulida	PROPN
ijtc-1415	258	12	,	,	PUNCT
ijtc-1415	258	13	a.	a.	NOUN
ijtc-1415	258	14	(	(	PUNCT
ijtc-1415	258	15	2021	2021	NUM
ijtc-1415	258	16	)	)	PUNCT
ijtc-1415	258	17	.	.	PUNCT
ijtc-1415	259	1	pengaruh	pengaruh	NOUN
ijtc-1415	259	2	ukuran	ukuran	PROPN
ijtc-1415	259	3	perusahaan	perusahaan	PROPN
ijtc-1415	259	4	,	,	PUNCT
ijtc-1415	259	5	leverage	leverage	NOUN
ijtc-1415	259	6	,	,	PUNCT
ijtc-1415	259	7	kebijakan	kebijakan	PROPN
ijtc-1415	259	8	dividen	dividen	PROPN
ijtc-1415	259	9	dan	dan	PROPN
ijtc-1415	259	10	profitabilitas	profitabilitas	PROPN
ijtc-1415	259	11	terhadap	terhadap	PROPN
ijtc-1415	259	12	nilai	nilai	PROPN
ijtc-1415	259	13	perusahaan	perusahaan	PROPN
ijtc-1415	259	14	studi	studi	PROPN
ijtc-1415	259	15	pada	pada	PROPN
ijtc-1415	259	16	perusahaan	perusahaan	PROPN
ijtc-1415	259	17	manufaktur	manufaktur	PROPN
ijtc-1415	259	18	sektor	sektor	PROPN
ijtc-1415	259	19	food	food	PROPN
ijtc-1415	259	20	and	and	CCONJ
ijtc-1415	259	21	beverages	beverage	NOUN
ijtc-1415	259	22	.	.	PUNCT
ijtc-1415	260	1	al	al	PROPN
ijtc-1415	260	2	-	-	PUNCT
ijtc-1415	260	3	kharaj	kharaj	PROPN
ijtc-1415	260	4	 	 	SPACE
ijtc-1415	260	5	:	:	PUNCT
ijtc-1415	260	6	jurnal	jurnal	ADJ
ijtc-1415	260	7	ekonomi	ekonomi	PROPN
ijtc-1415	260	8	,	,	PUNCT
ijtc-1415	260	9	keuangan	keuangan	PROPN
ijtc-1415	260	10	&	&	CCONJ
ijtc-1415	260	11	bisnis	bisnis	PROPN
ijtc-1415	260	12	syariah	syariah	PROPN
ijtc-1415	260	13	,	,	PUNCT
ijtc-1415	260	14	4(3	4(3	NUM
ijtc-1415	260	15	)	)	PUNCT
ijtc-1415	260	16	,	,	PUNCT
ijtc-1415	261	1	626–640	626–640	NUM
ijtc-1415	261	2	.	.	PUNCT
ijtc-1415	262	1	https://doi.org/10.47467/alkharaj.v4i3.708	https://doi.org/10.47467/alkharaj.v4i3.708	PROPN
ijtc-1415	262	2	fhuspa	fhuspa	PROPN
ijtc-1415	262	3	,	,	PUNCT
ijtc-1415	262	4	k.	k.	PROPN
ijtc-1415	262	5	a.	a.	PROPN
ijtc-1415	262	6	(	(	PUNCT
ijtc-1415	262	7	2023	2023	NUM
ijtc-1415	262	8	)	)	PUNCT
ijtc-1415	262	9	.	.	PUNCT
ijtc-1415	263	1	dampak	dampak	PROPN
ijtc-1415	263	2	keuntungan	keuntungan	PROPN
ijtc-1415	263	3	,	,	PUNCT
ijtc-1415	263	4	ketersediaan	ketersediaan	PROPN
ijtc-1415	263	5	dana	dana	PROPN
ijtc-1415	263	6	,	,	PUNCT
ijtc-1415	263	7	penggunaan	penggunaan	PROPN
ijtc-1415	263	8	utang	utang	PROPN
ijtc-1415	263	9	,	,	PUNCT
ijtc-1415	263	10	dan	dan	PROPN
ijtc-1415	263	11	aktivitas	aktivitas	PROPN
ijtc-1415	263	12	bisnis	bisnis	PROPN
ijtc-1415	263	13	terhadap	terhadap	PROPN
ijtc-1415	263	14	posisi	posisi	PROPN
ijtc-1415	263	15	sukuk	sukuk	NOUN
ijtc-1415	263	16	.	.	PUNCT
ijtc-1415	264	1	journal	journal	PROPN
ijtc-1415	264	2	of	of	ADP
ijtc-1415	264	3	economics	economic	NOUN
ijtc-1415	264	4	,	,	PUNCT
ijtc-1415	264	5	finance	finance	NOUN
ijtc-1415	264	6	,	,	PUNCT
ijtc-1415	264	7	and	and	CCONJ
ijtc-1415	264	8	social	social	ADJ
ijtc-1415	264	9	…	…	PUNCT
ijtc-1415	264	10	,	,	PUNCT
ijtc-1415	264	11	1(2	1(2	NUM
ijtc-1415	264	12	)	)	PUNCT
ijtc-1415	264	13	,	,	PUNCT
ijtc-1415	264	14	42–56	42–56	NUM
ijtc-1415	264	15	.	.	PUNCT
ijtc-1415	265	1	goldie	goldie	PROPN
ijtc-1415	265	2	kelly	kelly	PROPN
ijtc-1415	265	3	,	,	PUNCT
ijtc-1415	265	4	s.	s.	PROPN
ijtc-1415	265	5	,	,	PUNCT
ijtc-1415	265	6	&	&	CCONJ
ijtc-1415	265	7	deliza	deliza	PROPN
ijtc-1415	265	8	henny	henny	PROPN
ijtc-1415	265	9	.	.	PUNCT
ijtc-1415	266	1	(	(	PUNCT
ijtc-1415	266	2	2023	2023	NUM
ijtc-1415	266	3	)	)	PUNCT
ijtc-1415	266	4	.	.	PUNCT
ijtc-1415	267	1	pengaruh	pengaruh	NOUN
ijtc-1415	267	2	green	green	PROPN
ijtc-1415	267	3	accounting	accounting	PROPN
ijtc-1415	267	4	dan	dan	PROPN
ijtc-1415	267	5	kinerja	kinerja	PROPN
ijtc-1415	267	6	lingkungan	lingkungan	VERB
ijtc-1415	267	7	terhadap	terhadap	PROPN
ijtc-1415	267	8	nilai	nilai	PROPN
ijtc-1415	267	9	perusahaan	perusahaan	PROPN
ijtc-1415	267	10	dengan	dengan	PROPN
ijtc-1415	267	11	profitabilitas	profitabilitas	PROPN
ijtc-1415	267	12	sebagai	sebagai	PROPN
ijtc-1415	267	13	variabel	variabel	PROPN
ijtc-1415	267	14	moderasi	moderasi	PROPN
ijtc-1415	267	15	.	.	PUNCT
ijtc-1415	268	1	jurnal	jurnal	ADJ
ijtc-1415	268	2	ekonomi	ekonomi	PROPN
ijtc-1415	268	3	trisakti	trisakti	PROPN
ijtc-1415	268	4	,	,	PUNCT
ijtc-1415	268	5	3(2	3(2	NUM
ijtc-1415	268	6	)	)	PUNCT
ijtc-1415	268	7	,	,	PUNCT
ijtc-1415	268	8	3301–3310	3301–3310	NUM
ijtc-1415	268	9	.	.	PUNCT
ijtc-1415	269	1	https://doi.org/10.25105/jet.v3i2.18051	https://doi.org/10.25105/jet.v3i2.18051	PROPN
ijtc-1415	269	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	269	3	the	the	DET
ijtc-1415	269	4	effect	effect	NOUN
ijtc-1415	269	5	of	of	ADP
ijtc-1415	269	6	corporate	corporate	ADJ
ijtc-1415	269	7	governance	governance	NOUN
ijtc-1415	269	8	,	,	PUNCT
ijtc-1415	269	9	green	green	ADJ
ijtc-1415	269	10	accounting	accounting	NOUN
ijtc-1415	269	11	and	and	CCONJ
ijtc-1415	269	12	leverage	leverage	NOUN
ijtc-1415	269	13	on	on	ADP
ijtc-1415	269	14	company	company	NOUN
ijtc-1415	269	15	profitability	profitability	NOUN
ijtc-1415	269	16	on	on	ADP
ijtc-1415	269	17	pefindo	pefindo	PROPN
ijtc-1415	269	18	i	i	PROPN
ijtc-1415	269	19	-	-	PUNCT
ijtc-1415	269	20	grade	grade	NOUN
ijtc-1415	269	21	index	index	NOUN
ijtc-1415	269	22	setiadi	setiadi	NOUN
ijtc-1415	269	23	,	,	PUNCT
ijtc-1415	269	24	hutabarat	hutabarat	PROPN
ijtc-1415	269	25	,	,	PUNCT
ijtc-1415	269	26	and	and	CCONJ
ijtc-1415	269	27	sinaga	sinaga	NOUN
ijtc-1415	269	28	761	761	NUM
ijtc-1415	269	29	|	|	ADV
ijtc-1415	269	30	ilomata	ilomata	PROPN
ijtc-1415	269	31	international	international	ADJ
ijtc-1415	269	32	journal	journal	NOUN
ijtc-1415	269	33	of	of	ADP
ijtc-1415	269	34	tax	tax	PROPN
ijtc-1415	269	35	&	&	CCONJ
ijtc-1415	269	36	accounting	account	VERB
ijtc-1415	269	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1415	269	38	hadriyani	hadriyani	NOUN
ijtc-1415	269	39	,	,	PUNCT
ijtc-1415	269	40	n.	n.	PROPN
ijtc-1415	269	41	l.	l.	PROPN
ijtc-1415	269	42	i.	i.	PROPN
ijtc-1415	269	43	,	,	PUNCT
ijtc-1415	269	44	&	&	CCONJ
ijtc-1415	269	45	dewi	dewi	PROPN
ijtc-1415	269	46	,	,	PUNCT
ijtc-1415	269	47	n.	n.	PROPN
ijtc-1415	269	48	w.	w.	PROPN
ijtc-1415	269	49	y.	y.	PROPN
ijtc-1415	269	50	(	(	PUNCT
ijtc-1415	269	51	2022a	2022a	NUM
ijtc-1415	269	52	)	)	PUNCT
ijtc-1415	269	53	.	.	PUNCT
ijtc-1415	270	1	pengaruh	pengaruh	NOUN
ijtc-1415	270	2	aspek	aspek	VERB
ijtc-1415	270	3	green	green	PROPN
ijtc-1415	270	4	accounting	accounting	PROPN
ijtc-1415	270	5	terhadap	terhadap	PROPN
ijtc-1415	270	6	profitabilitas	profitabilitas	PROPN
ijtc-1415	270	7	pada	pada	PROPN
ijtc-1415	270	8	perusahaan	perusahaan	PROPN
ijtc-1415	270	9	manufaktur	manufaktur	PROPN
ijtc-1415	270	10	yang	yang	PROPN
ijtc-1415	270	11	terdaftar	terdaftar	PROPN
ijtc-1415	270	12	di	di	PROPN
ijtc-1415	270	13	bursa	bursa	PROPN
ijtc-1415	270	14	efek	efek	PROPN
ijtc-1415	270	15	indonesia	indonesia	PROPN
ijtc-1415	270	16	.	.	PUNCT
ijtc-1415	271	1	jimat	jimat	NOUN
ijtc-1415	271	2	(	(	PUNCT
ijtc-1415	271	3	jurnal	jurnal	ADJ
ijtc-1415	271	4	ilmiah	ilmiah	PROPN
ijtc-1415	271	5	mahasiswa	mahasiswa	PROPN
ijtc-1415	271	6	akuntansi	akuntansi	PROPN
ijtc-1415	271	7	)	)	PUNCT
ijtc-1415	271	8	universitas	universitas	PROPN
ijtc-1415	271	9	pendidikan	pendidikan	PROPN
ijtc-1415	271	10	ganesha	ganesha	PROPN
ijtc-1415	271	11	,	,	PUNCT
ijtc-1415	271	12	13(2	13(2	PROPN
ijtc-1415	271	13	)	)	PUNCT
ijtc-1415	271	14	,	,	PUNCT
ijtc-1415	271	15	357–367	357–367	NUM
ijtc-1415	271	16	.	.	PUNCT
ijtc-1415	272	1	hadriyani	hadriyani	PROPN
ijtc-1415	272	2	,	,	PUNCT
ijtc-1415	272	3	n.	n.	PROPN
ijtc-1415	272	4	l.	l.	PROPN
ijtc-1415	272	5	i.	i.	PROPN
ijtc-1415	272	6	,	,	PUNCT
ijtc-1415	272	7	&	&	CCONJ
ijtc-1415	272	8	dewi	dewi	PROPN
ijtc-1415	272	9	,	,	PUNCT
ijtc-1415	272	10	n.	n.	PROPN
ijtc-1415	272	11	w.	w.	PROPN
ijtc-1415	272	12	y.	y.	PROPN
ijtc-1415	272	13	(	(	PUNCT
ijtc-1415	272	14	2022b	2022b	NUM
ijtc-1415	272	15	)	)	PUNCT
ijtc-1415	272	16	.	.	PUNCT
ijtc-1415	273	1	pengaruh	pengaruh	NOUN
ijtc-1415	273	2	aspek	aspek	VERB
ijtc-1415	273	3	green	green	PROPN
ijtc-1415	273	4	accounting	accounting	PROPN
ijtc-1415	273	5	terhadap	terhadap	PROPN
ijtc-1415	273	6	profitabilitas	profitabilitas	PROPN
ijtc-1415	273	7	pada	pada	PROPN
ijtc-1415	273	8	perusahaan	perusahaan	PROPN
ijtc-1415	273	9	manufaktur	manufaktur	PROPN
ijtc-1415	273	10	yang	yang	PROPN
ijtc-1415	273	11	terdaftar	terdaftar	PROPN
ijtc-1415	273	12	di	di	PROPN
ijtc-1415	273	13	bursa	bursa	PROPN
ijtc-1415	273	14	efek	efek	PROPN
ijtc-1415	273	15	indonesia	indonesia	PROPN
ijtc-1415	273	16	.	.	PUNCT
ijtc-1415	274	1	jimat	jimat	NOUN
ijtc-1415	274	2	(	(	PUNCT
ijtc-1415	274	3	jurnal	jurnal	ADJ
ijtc-1415	274	4	ilmiah	ilmiah	PROPN
ijtc-1415	274	5	mahasiswa	mahasiswa	PROPN
ijtc-1415	274	6	akuntansi	akuntansi	PROPN
ijtc-1415	274	7	)	)	PUNCT
ijtc-1415	274	8	universitas	universitas	PROPN
ijtc-1415	274	9	pendidikan	pendidikan	PROPN
ijtc-1415	274	10	ganesha	ganesha	PROPN
ijtc-1415	274	11	,	,	PUNCT
ijtc-1415	274	12	13(2	13(2	PROPN
ijtc-1415	274	13	)	)	PUNCT
ijtc-1415	274	14	,	,	PUNCT
ijtc-1415	274	15	357–367	357–367	NUM
ijtc-1415	274	16	.	.	PUNCT
ijtc-1415	275	1	hernandez	hernandez	PROPN
ijtc-1415	275	2	,	,	PUNCT
ijtc-1415	275	3	s.	s.	PROPN
ijtc-1415	275	4	,	,	PUNCT
ijtc-1415	275	5	alvarez	alvarez	PROPN
ijtc-1415	275	6	,	,	PUNCT
ijtc-1415	275	7	t.	t.	PROPN
ijtc-1415	275	8	,	,	PUNCT
ijtc-1415	275	9	remo	remo	NOUN
ijtc-1415	275	10	,	,	PUNCT
ijtc-1415	275	11	r.	r.	PROPN
ijtc-1415	275	12	,	,	PUNCT
ijtc-1415	275	13	&	&	CCONJ
ijtc-1415	275	14	vincenzo	vincenzo	PROPN
ijtc-1415	275	15	,	,	PUNCT
ijtc-1415	275	16	p.	p.	NOUN
ijtc-1415	275	17	(	(	PUNCT
ijtc-1415	275	18	2022	2022	NUM
ijtc-1415	275	19	)	)	PUNCT
ijtc-1415	275	20	.	.	PUNCT
ijtc-1415	276	1	working	work	VERB
ijtc-1415	276	2	capital	capital	NOUN
ijtc-1415	276	3	management	management	NOUN
ijtc-1415	276	4	and	and	CCONJ
ijtc-1415	276	5	profitability	profitability	NOUN
ijtc-1415	276	6	:	:	PUNCT
ijtc-1415	276	7	empirical	empirical	ADJ
ijtc-1415	276	8	evidence	evidence	NOUN
ijtc-1415	276	9	from	from	ADP
ijtc-1415	276	10	an	an	DET
ijtc-1415	276	11	emergent	emergent	ADJ
ijtc-1415	276	12	economy	economy	NOUN
ijtc-1415	276	13	.	.	PUNCT
ijtc-1415	277	1	journal	journal	PROPN
ijtc-1415	277	2	of	of	ADP
ijtc-1415	277	3	business	business	NOUN
ijtc-1415	277	4	management	management	NOUN
ijtc-1415	277	5	and	and	CCONJ
ijtc-1415	277	6	economic	economic	ADJ
ijtc-1415	277	7	research	research	NOUN
ijtc-1415	277	8	,	,	PUNCT
ijtc-1415	277	9	13(1	13(1	NUM
ijtc-1415	277	10	)	)	PUNCT
ijtc-1415	277	11	,	,	PUNCT
ijtc-1415	277	12	1–7	1–7	X
ijtc-1415	277	13	.	.	PUNCT
ijtc-1415	277	14	kaunang	kaunang	PROPN
ijtc-1415	277	15	,	,	PUNCT
ijtc-1415	277	16	f.	f.	PROPN
ijtc-1415	277	17	v.	v.	PROPN
ijtc-1415	277	18	,	,	PUNCT
ijtc-1415	277	19	tagal	tagal	PROPN
ijtc-1415	277	20	,	,	PUNCT
ijtc-1415	277	21	j.	j.	PROPN
ijtc-1415	277	22	,	,	PUNCT
ijtc-1415	277	23	&	&	CCONJ
ijtc-1415	277	24	sinaga	sinaga	NOUN
ijtc-1415	277	25	,	,	PUNCT
ijtc-1415	277	26	g.	g.	PROPN
ijtc-1415	277	27	(	(	PUNCT
ijtc-1415	277	28	2023	2023	NUM
ijtc-1415	277	29	)	)	PUNCT
ijtc-1415	277	30	.	.	PUNCT
ijtc-1415	278	1	analysis	analysis	NOUN
ijtc-1415	278	2	of	of	ADP
ijtc-1415	278	3	profitability	profitability	NOUN
ijtc-1415	278	4	and	and	CCONJ
ijtc-1415	278	5	liquidia	liquidia	PROPN
ijtc-1415	278	6	ratio	ratio	NOUN
ijtc-1415	278	7	in	in	ADP
ijtc-1415	278	8	measuring	measure	VERB
ijtc-1415	278	9	financial	financial	ADJ
ijtc-1415	278	10	performance	performance	NOUN
ijtc-1415	278	11	in	in	ADP
ijtc-1415	278	12	pharmaceutical	pharmaceutical	ADJ
ijtc-1415	278	13	companies	company	NOUN
ijtc-1415	278	14	listed	list	VERB
ijtc-1415	278	15	on	on	ADP
ijtc-1415	278	16	the	the	DET
ijtc-1415	278	17	idx	idx	NOUN
ijtc-1415	278	18	in	in	ADV
ijtc-1415	278	19	.	.	PUNCT
ijtc-1415	279	1	jurnal	jurnal	ADJ
ijtc-1415	279	2	ekonomi	ekonomi	PROPN
ijtc-1415	279	3	,	,	PUNCT
ijtc-1415	279	4	12(02	12(02	PROPN
ijtc-1415	279	5	)	)	PUNCT
ijtc-1415	279	6	,	,	PUNCT
ijtc-1415	279	7	842–848	842–848	NUM
ijtc-1415	279	8	.	.	PUNCT
ijtc-1415	280	1	kusuma	kusuma	PROPN
ijtc-1415	280	2	,	,	PUNCT
ijtc-1415	280	3	a.	a.	PROPN
ijtc-1415	280	4	,	,	PUNCT
ijtc-1415	280	5	desy	desy	PROPN
ijtc-1415	280	6	,	,	PUNCT
ijtc-1415	280	7	d.	d.	PROPN
ijtc-1415	280	8	,	,	PUNCT
ijtc-1415	280	9	&	&	CCONJ
ijtc-1415	280	10	anggraini	anggraini	PROPN
ijtc-1415	280	11	,	,	PUNCT
ijtc-1415	280	12	i.	i.	NOUN
ijtc-1415	280	13	(	(	PUNCT
ijtc-1415	280	14	2023a	2023a	NUM
ijtc-1415	280	15	)	)	PUNCT
ijtc-1415	280	16	.	.	PUNCT
ijtc-1415	281	1	pengaruh	pengaruh	PROPN
ijtc-1415	281	2	penerapan	penerapan	VERB
ijtc-1415	281	3	green	green	PROPN
ijtc-1415	281	4	accounting	accounting	PROPN
ijtc-1415	281	5	terhadap	terhadap	PROPN
ijtc-1415	281	6	profitabilitas	profitabilitas	PROPN
ijtc-1415	281	7	pada	pada	PROPN
ijtc-1415	281	8	perusahaan	perusahaan	PROPN
ijtc-1415	281	9	manufaktur	manufaktur	PROPN
ijtc-1415	281	10	.	.	PROPN
ijtc-1415	282	1	bisnis	bisnis	PROPN
ijtc-1415	282	2	,	,	PUNCT
ijtc-1415	282	3	dan	dan	PROPN
ijtc-1415	282	4	sosial	sosial	PROPN
ijtc-1415	282	5	)	)	PUNCT
ijtc-1415	282	6	,	,	PUNCT
ijtc-1415	282	7	1(1	1(1	NUM
ijtc-1415	282	8	)	)	PUNCT
ijtc-1415	282	9	,	,	PUNCT
ijtc-1415	282	10	161–171	161–171	NUM
ijtc-1415	282	11	.	.	PUNCT
ijtc-1415	283	1	kusuma	kusuma	PROPN
ijtc-1415	283	2	,	,	PUNCT
ijtc-1415	283	3	a.	a.	PROPN
ijtc-1415	283	4	,	,	PUNCT
ijtc-1415	283	5	desy	desy	PROPN
ijtc-1415	283	6	,	,	PUNCT
ijtc-1415	283	7	d.	d.	PROPN
ijtc-1415	283	8	,	,	PUNCT
ijtc-1415	283	9	&	&	CCONJ
ijtc-1415	283	10	anggraini	anggraini	PROPN
ijtc-1415	283	11	,	,	PUNCT
ijtc-1415	283	12	i.	i.	NOUN
ijtc-1415	283	13	(	(	PUNCT
ijtc-1415	283	14	2023b	2023b	NUM
ijtc-1415	283	15	)	)	PUNCT
ijtc-1415	283	16	.	.	PUNCT
ijtc-1415	284	1	pengaruh	pengaruh	PROPN
ijtc-1415	284	2	penerapan	penerapan	VERB
ijtc-1415	284	3	green	green	PROPN
ijtc-1415	284	4	accounting	accounting	PROPN
ijtc-1415	284	5	terhadap	terhadap	PROPN
ijtc-1415	284	6	profitabilitas	profitabilitas	PROPN
ijtc-1415	284	7	pada	pada	PROPN
ijtc-1415	284	8	perusahaan	perusahaan	PROPN
ijtc-1415	284	9	manufaktur	manufaktur	PROPN
ijtc-1415	284	10	.	.	PROPN
ijtc-1415	285	1	bisnis	bisnis	PROPN
ijtc-1415	285	2	,	,	PUNCT
ijtc-1415	285	3	dan	dan	PROPN
ijtc-1415	285	4	sosial	sosial	PROPN
ijtc-1415	285	5	)	)	PUNCT
ijtc-1415	285	6	,	,	PUNCT
ijtc-1415	285	7	1(1	1(1	NUM
ijtc-1415	285	8	)	)	PUNCT
ijtc-1415	285	9	,	,	PUNCT
ijtc-1415	285	10	161–171	161–171	NUM
ijtc-1415	285	11	.	.	PUNCT
ijtc-1415	286	1	muanifah	muanifah	PROPN
ijtc-1415	286	2	,	,	PUNCT
ijtc-1415	286	3	s.	s.	PROPN
ijtc-1415	286	4	,	,	PUNCT
ijtc-1415	286	5	&	&	CCONJ
ijtc-1415	286	6	cahyani	cahyani	PROPN
ijtc-1415	286	7	,	,	PUNCT
ijtc-1415	286	8	y.	y.	PROPN
ijtc-1415	286	9	(	(	PUNCT
ijtc-1415	286	10	2024	2024	NUM
ijtc-1415	286	11	)	)	PUNCT
ijtc-1415	286	12	.	.	PUNCT
ijtc-1415	287	1	green	green	ADJ
ijtc-1415	287	2	accounting	accounting	PROPN
ijtc-1415	287	3	memoderasi	memoderasi	PROPN
ijtc-1415	287	4	material	material	NOUN
ijtc-1415	287	5	flow	flow	NOUN
ijtc-1415	287	6	cost	cost	NOUN
ijtc-1415	287	7	accounting	account	VERB
ijtc-1415	287	8	terhadap	terhadap	PROPN
ijtc-1415	287	9	peningkatan	peningkatan	PROPN
ijtc-1415	287	10	keberlangsungan	keberlangsungan	PROPN
ijtc-1415	287	11	perusahaan	perusahaan	PROPN
ijtc-1415	287	12	.	.	PUNCT
ijtc-1415	288	1	akademik	akademik	PROPN
ijtc-1415	288	2	:	:	PUNCT
ijtc-1415	288	3	jurnal	jurnal	PROPN
ijtc-1415	288	4	mahasiswa	mahasiswa	PROPN
ijtc-1415	288	5	ekonomi	ekonomi	PROPN
ijtc-1415	288	6	&	&	CCONJ
ijtc-1415	288	7	…	…	PUNCT
ijtc-1415	288	8	,	,	PUNCT
ijtc-1415	288	9	4(1	4(1	NUM
ijtc-1415	288	10	)	)	PUNCT
ijtc-1415	288	11	,	,	PUNCT
ijtc-1415	288	12	120–131	120–131	NUM
ijtc-1415	288	13	.	.	PUNCT
ijtc-1415	289	1	nailufaroh	nailufaroh	PROPN
ijtc-1415	289	2	,	,	PUNCT
ijtc-1415	289	3	l.	l.	PROPN
ijtc-1415	289	4	,	,	PUNCT
ijtc-1415	289	5	suprihatin	suprihatin	PROPN
ijtc-1415	289	6	,	,	PUNCT
ijtc-1415	289	7	n.	n.	PROPN
ijtc-1415	289	8	s.	s.	PROPN
ijtc-1415	289	9	,	,	PUNCT
ijtc-1415	289	10	&	&	CCONJ
ijtc-1415	289	11	mahardini	mahardini	PROPN
ijtc-1415	289	12	,	,	PUNCT
ijtc-1415	289	13	n.	n.	PROPN
ijtc-1415	289	14	y.	y.	PROPN
ijtc-1415	289	15	(	(	PUNCT
ijtc-1415	289	16	2022a	2022a	NUM
ijtc-1415	289	17	)	)	PUNCT
ijtc-1415	289	18	.	.	PUNCT
ijtc-1415	290	1	the	the	DET
ijtc-1415	290	2	impact	impact	NOUN
ijtc-1415	290	3	of	of	ADP
ijtc-1415	290	4	leverage	leverage	NOUN
ijtc-1415	290	5	,	,	PUNCT
ijtc-1415	290	6	managerial	managerial	ADJ
ijtc-1415	290	7	ownership	ownership	NOUN
ijtc-1415	290	8	,	,	PUNCT
ijtc-1415	290	9	and	and	CCONJ
ijtc-1415	290	10	capital	capital	NOUN
ijtc-1415	290	11	intensity	intensity	NOUN
ijtc-1415	290	12	on	on	ADP
ijtc-1415	290	13	tax	tax	NOUN
ijtc-1415	290	14	avoidance	avoidance	NOUN
ijtc-1415	290	15	.	.	PUNCT
ijtc-1415	291	1	jurnal	jurnal	ADJ
ijtc-1415	291	2	keuangan	keuangan	PROPN
ijtc-1415	291	3	dan	dan	PROPN
ijtc-1415	291	4	perbankan	perbankan	PROPN
ijtc-1415	291	5	(	(	PUNCT
ijtc-1415	291	6	keban	keban	PROPN
ijtc-1415	291	7	)	)	PUNCT
ijtc-1415	291	8	,	,	PUNCT
ijtc-1415	291	9	1(2	1(2	NUM
ijtc-1415	291	10	)	)	PUNCT
ijtc-1415	291	11	,	,	PUNCT
ijtc-1415	291	12	35–46	35–46	NUM
ijtc-1415	291	13	.	.	PUNCT
ijtc-1415	292	1	https://doi.org/10.30656/jkk.v1i2.4490	https://doi.org/10.30656/jkk.v1i2.4490	PROPN
ijtc-1415	292	2	nailufaroh	nailufaroh	PROPN
ijtc-1415	292	3	,	,	PUNCT
ijtc-1415	292	4	l.	l.	PROPN
ijtc-1415	292	5	,	,	PUNCT
ijtc-1415	292	6	suprihatin	suprihatin	PROPN
ijtc-1415	292	7	,	,	PUNCT
ijtc-1415	292	8	n.	n.	PROPN
ijtc-1415	292	9	s.	s.	PROPN
ijtc-1415	292	10	,	,	PUNCT
ijtc-1415	292	11	&	&	CCONJ
ijtc-1415	292	12	mahardini	mahardini	PROPN
ijtc-1415	292	13	,	,	PUNCT
ijtc-1415	292	14	n.	n.	PROPN
ijtc-1415	292	15	y.	y.	PROPN
ijtc-1415	292	16	(	(	PUNCT
ijtc-1415	292	17	2022b	2022b	NUM
ijtc-1415	292	18	)	)	PUNCT
ijtc-1415	292	19	.	.	PUNCT
ijtc-1415	293	1	the	the	DET
ijtc-1415	293	2	impact	impact	NOUN
ijtc-1415	293	3	of	of	ADP
ijtc-1415	293	4	leverage	leverage	NOUN
ijtc-1415	293	5	,	,	PUNCT
ijtc-1415	293	6	managerial	managerial	ADJ
ijtc-1415	293	7	ownership	ownership	NOUN
ijtc-1415	293	8	,	,	PUNCT
ijtc-1415	293	9	and	and	CCONJ
ijtc-1415	293	10	capital	capital	NOUN
ijtc-1415	293	11	intensity	intensity	NOUN
ijtc-1415	293	12	on	on	ADP
ijtc-1415	293	13	tax	tax	NOUN
ijtc-1415	293	14	avoidance	avoidance	NOUN
ijtc-1415	293	15	.	.	PUNCT
ijtc-1415	294	1	jurnal	jurnal	ADJ
ijtc-1415	294	2	keuangan	keuangan	PROPN
ijtc-1415	294	3	dan	dan	PROPN
ijtc-1415	294	4	perbankan	perbankan	PROPN
ijtc-1415	294	5	(	(	PUNCT
ijtc-1415	294	6	keban	keban	PROPN
ijtc-1415	294	7	)	)	PUNCT
ijtc-1415	294	8	,	,	PUNCT
ijtc-1415	294	9	1(2	1(2	NUM
ijtc-1415	294	10	)	)	PUNCT
ijtc-1415	294	11	,	,	PUNCT
ijtc-1415	294	12	35–46	35–46	NUM
ijtc-1415	294	13	.	.	PUNCT
ijtc-1415	295	1	https://doi.org/10.30656/jkk.v1i2.4490	https://doi.org/10.30656/jkk.v1i2.4490	PROPN
ijtc-1415	295	2	nilla	nilla	PROPN
ijtc-1415	295	3	,	,	PUNCT
ijtc-1415	295	4	w.	w.	PROPN
ijtc-1415	295	5	c.	c.	PROPN
ijtc-1415	295	6	h.	h.	PROPN
ijtc-1415	295	7	,	,	PUNCT
ijtc-1415	295	8	&	&	CCONJ
ijtc-1415	295	9	slamet	slamet	PROPN
ijtc-1415	295	10	,	,	PUNCT
ijtc-1415	295	11	r.	r.	PROPN
ijtc-1415	295	12	(	(	PUNCT
ijtc-1415	295	13	2023a	2023a	NUM
ijtc-1415	295	14	)	)	PUNCT
ijtc-1415	295	15	.	.	PUNCT
ijtc-1415	296	1	pengaruh	pengaruh	NOUN
ijtc-1415	296	2	green	green	PROPN
ijtc-1415	296	3	accounting	accounting	PROPN
ijtc-1415	296	4	dan	dan	PROPN
ijtc-1415	296	5	good	good	ADJ
ijtc-1415	296	6	corporate	corporate	ADJ
ijtc-1415	296	7	governance	governance	NOUN
ijtc-1415	296	8	terhadap	terhadap	PROPN
ijtc-1415	296	9	kinerja	kinerja	PROPN
ijtc-1415	296	10	keuangan	keuangan	PROPN
ijtc-1415	296	11	pada	pada	PROPN
ijtc-1415	296	12	perusahaan	perusahaan	PROPN
ijtc-1415	296	13	sub	sub	PROPN
ijtc-1415	296	14	sektor	sektor	PROPN
ijtc-1415	296	15	industri	industri	PROPN
ijtc-1415	296	16	kimia	kimia	PROPN
ijtc-1415	296	17	yang	yang	PROPN
ijtc-1415	296	18	terdaftar	terdaftar	PROPN
ijtc-1415	296	19	di	di	PROPN
ijtc-1415	296	20	bursa	bursa	PROPN
ijtc-1415	296	21	efek	efek	NOUN
ijtc-1415	296	22	indonesia	indonesia	PROPN
ijtc-1415	296	23	(	(	PUNCT
ijtc-1415	296	24	bei	bei	PROPN
ijtc-1415	296	25	)	)	PUNCT
ijtc-1415	296	26	pada	pada	PROPN
ijtc-1415	296	27	tahun	tahun	PROPN
ijtc-1415	296	28	2018	2018	NUM
ijtc-1415	296	29	-	-	SYM
ijtc-1415	296	30	2021	2021	NUM
ijtc-1415	296	31	.	.	PUNCT
ijtc-1415	297	1	jurnal	jurnal	ADJ
ijtc-1415	297	2	ekonomi	ekonomi	PROPN
ijtc-1415	297	3	bisnis	bisnis	PROPN
ijtc-1415	297	4	,	,	PUNCT
ijtc-1415	297	5	manajemen	manajeman	NOUN
ijtc-1415	297	6	,	,	PUNCT
ijtc-1415	297	7	dan	dan	PROPN
ijtc-1415	297	8	akuntantansi	akuntantansi	PROPN
ijtc-1415	297	9	(	(	PUNCT
ijtc-1415	297	10	jebmak	jebmak	PROPN
ijtc-1415	297	11	)	)	PUNCT
ijtc-1415	297	12	,	,	PUNCT
ijtc-1415	297	13	2(1	2(1	NUM
ijtc-1415	297	14	)	)	PUNCT
ijtc-1415	297	15	,	,	PUNCT
ijtc-1415	297	16	1–18	1–18	PROPN
ijtc-1415	297	17	.	.	PUNCT
ijtc-1415	297	18	nilla	nilla	PROPN
ijtc-1415	297	19	,	,	PUNCT
ijtc-1415	297	20	w.	w.	PROPN
ijtc-1415	297	21	c.	c.	PROPN
ijtc-1415	297	22	h.	h.	PROPN
ijtc-1415	297	23	,	,	PUNCT
ijtc-1415	297	24	&	&	CCONJ
ijtc-1415	297	25	slamet	slamet	PROPN
ijtc-1415	297	26	,	,	PUNCT
ijtc-1415	297	27	r.	r.	PROPN
ijtc-1415	297	28	(	(	PUNCT
ijtc-1415	297	29	2023b	2023b	NUM
ijtc-1415	297	30	)	)	PUNCT
ijtc-1415	297	31	.	.	PUNCT
ijtc-1415	298	1	pengaruh	pengaruh	NOUN
ijtc-1415	298	2	green	green	PROPN
ijtc-1415	298	3	accounting	accounting	PROPN
ijtc-1415	298	4	dan	dan	PROPN
ijtc-1415	298	5	good	good	ADJ
ijtc-1415	298	6	corporate	corporate	ADJ
ijtc-1415	298	7	governance	governance	NOUN
ijtc-1415	298	8	terhadap	terhadap	PROPN
ijtc-1415	298	9	kinerja	kinerja	PROPN
ijtc-1415	298	10	keuangan	keuangan	PROPN
ijtc-1415	298	11	pada	pada	PROPN
ijtc-1415	298	12	perusahaan	perusahaan	PROPN
ijtc-1415	298	13	sub	sub	PROPN
ijtc-1415	298	14	sektor	sektor	PROPN
ijtc-1415	298	15	industri	industri	PROPN
ijtc-1415	298	16	kimia	kimia	PROPN
ijtc-1415	298	17	yang	yang	PROPN
ijtc-1415	298	18	terdaftar	terdaftar	PROPN
ijtc-1415	298	19	di	di	PROPN
ijtc-1415	298	20	bursa	bursa	PROPN
ijtc-1415	298	21	efek	efek	NOUN
ijtc-1415	298	22	indonesia	indonesia	PROPN
ijtc-1415	298	23	(	(	PUNCT
ijtc-1415	298	24	bei	bei	PROPN
ijtc-1415	298	25	)	)	PUNCT
ijtc-1415	298	26	pada	pada	PROPN
ijtc-1415	298	27	tahun	tahun	PROPN
ijtc-1415	298	28	2018	2018	NUM
ijtc-1415	298	29	-	-	SYM
ijtc-1415	298	30	2021	2021	NUM
ijtc-1415	298	31	.	.	PUNCT
ijtc-1415	299	1	jurnal	jurnal	ADJ
ijtc-1415	299	2	ekonomi	ekonomi	PROPN
ijtc-1415	299	3	bisnis	bisnis	PROPN
ijtc-1415	299	4	,	,	PUNCT
ijtc-1415	299	5	manajemen	manajeman	NOUN
ijtc-1415	299	6	,	,	PUNCT
ijtc-1415	299	7	dan	dan	PROPN
ijtc-1415	299	8	akuntantansi	akuntantansi	PROPN
ijtc-1415	299	9	(	(	PUNCT
ijtc-1415	299	10	jebmak	jebmak	PROPN
ijtc-1415	299	11	)	)	PUNCT
ijtc-1415	299	12	,	,	PUNCT
ijtc-1415	299	13	2(1	2(1	NUM
ijtc-1415	299	14	)	)	PUNCT
ijtc-1415	299	15	,	,	PUNCT
ijtc-1415	299	16	1–18	1–18	NUM
ijtc-1415	299	17	.	.	PUNCT
ijtc-1415	299	18	ningrum	ningrum	PROPN
ijtc-1415	299	19	,	,	PUNCT
ijtc-1415	299	20	s.	s.	PROPN
ijtc-1415	299	21	a.	a.	PROPN
ijtc-1415	299	22	,	,	PUNCT
ijtc-1415	299	23	&	&	CCONJ
ijtc-1415	299	24	suyadi	suyadi	NOUN
ijtc-1415	299	25	.	.	PUNCT
ijtc-1415	300	1	(	(	PUNCT
ijtc-1415	300	2	2023a	2023a	NUM
ijtc-1415	300	3	)	)	PUNCT
ijtc-1415	300	4	.	.	PUNCT
ijtc-1415	301	1	pengaruh	pengaruh	NOUN
ijtc-1415	301	2	tax	tax	NOUN
ijtc-1415	301	3	avoidance	avoidance	NOUN
ijtc-1415	301	4	dan	dan	PROPN
ijtc-1415	301	5	leverage	leverage	PROPN
ijtc-1415	301	6	terhadap	terhadap	PROPN
ijtc-1415	301	7	return	return	PROPN
ijtc-1415	301	8	on	on	ADP
ijtc-1415	301	9	assets	asset	NOUN
ijtc-1415	301	10	(	(	PUNCT
ijtc-1415	301	11	roa	roa	NOUN
ijtc-1415	301	12	)	)	PUNCT
ijtc-1415	301	13	pada	pada	PROPN
ijtc-1415	301	14	.	.	PROPN
ijtc-1415	302	1	jurnal	jurnal	PROPN
ijtc-1415	302	2	akuntasi	akuntasi	PROPN
ijtc-1415	302	3	dan	dan	PROPN
ijtc-1415	302	4	keuangan	keuangan	PROPN
ijtc-1415	302	5	entitas	entita	NOUN
ijtc-1415	302	6	,	,	PUNCT
ijtc-1415	302	7	3(1	3(1	NUM
ijtc-1415	302	8	)	)	PUNCT
ijtc-1415	302	9	,	,	PUNCT
ijtc-1415	302	10	71–89	71–89	NUM
ijtc-1415	302	11	.	.	PUNCT
ijtc-1415	303	1	ningrum	ningrum	PROPN
ijtc-1415	303	2	,	,	PUNCT
ijtc-1415	303	3	s.	s.	PROPN
ijtc-1415	303	4	a.	a.	PROPN
ijtc-1415	303	5	,	,	PUNCT
ijtc-1415	303	6	&	&	CCONJ
ijtc-1415	303	7	suyadi	suyadi	NOUN
ijtc-1415	303	8	.	.	PUNCT
ijtc-1415	304	1	(	(	PUNCT
ijtc-1415	304	2	2023b	2023b	NUM
ijtc-1415	304	3	)	)	PUNCT
ijtc-1415	304	4	.	.	PUNCT
ijtc-1415	305	1	pengaruh	pengaruh	NOUN
ijtc-1415	305	2	tax	tax	NOUN
ijtc-1415	305	3	avoidance	avoidance	NOUN
ijtc-1415	305	4	dan	dan	PROPN
ijtc-1415	305	5	leverage	leverage	PROPN
ijtc-1415	305	6	terhadap	terhadap	PROPN
ijtc-1415	305	7	return	return	PROPN
ijtc-1415	305	8	on	on	ADP
ijtc-1415	305	9	assets	asset	NOUN
ijtc-1415	305	10	(	(	PUNCT
ijtc-1415	305	11	roa	roa	NOUN
ijtc-1415	305	12	)	)	PUNCT
ijtc-1415	305	13	pada	pada	PROPN
ijtc-1415	305	14	.	.	PROPN
ijtc-1415	306	1	jurnal	jurnal	PROPN
ijtc-1415	306	2	akuntasi	akuntasi	PROPN
ijtc-1415	306	3	dan	dan	PROPN
ijtc-1415	306	4	keuangan	keuangan	PROPN
ijtc-1415	306	5	entitas	entita	NOUN
ijtc-1415	306	6	,	,	PUNCT
ijtc-1415	306	7	3(1	3(1	NUM
ijtc-1415	306	8	)	)	PUNCT
ijtc-1415	306	9	,	,	PUNCT
ijtc-1415	306	10	71–89	71–89	NUM
ijtc-1415	306	11	.	.	PUNCT
ijtc-1415	307	1	nur	nur	VERB
ijtc-1415	307	2	ilham	ilham	PROPN
ijtc-1415	307	3	,	,	PUNCT
ijtc-1415	307	4	r.	r.	PROPN
ijtc-1415	307	5	,	,	PUNCT
ijtc-1415	307	6	juanda	juanda	PROPN
ijtc-1415	307	7	,	,	PUNCT
ijtc-1415	307	8	r.	r.	PROPN
ijtc-1415	307	9	,	,	PUNCT
ijtc-1415	307	10	sinta	sinta	PROPN
ijtc-1415	307	11	,	,	PUNCT
ijtc-1415	307	12	i.	i.	PROPN
ijtc-1415	307	13	,	,	PUNCT
ijtc-1415	307	14	multazam	multazam	PROPN
ijtc-1415	307	15	,	,	PUNCT
ijtc-1415	307	16	m.	m.	NOUN
ijtc-1415	307	17	,	,	PUNCT
ijtc-1415	307	18	&	&	CCONJ
ijtc-1415	307	19	syahputri	syahputri	PROPN
ijtc-1415	307	20	,	,	PUNCT
ijtc-1415	307	21	l.	l.	PROPN
ijtc-1415	307	22	(	(	PUNCT
ijtc-1415	307	23	2022a	2022a	NUM
ijtc-1415	307	24	)	)	PUNCT
ijtc-1415	307	25	.	.	PUNCT
ijtc-1415	308	1	application	application	NOUN
ijtc-1415	308	2	of	of	ADP
ijtc-1415	308	3	good	good	ADJ
ijtc-1415	308	4	corporate	corporate	ADJ
ijtc-1415	308	5	governance	governance	NOUN
ijtc-1415	308	6	principles	principle	NOUN
ijtc-1415	308	7	in	in	ADP
ijtc-1415	308	8	improving	improve	VERB
ijtc-1415	308	9	benefits	benefit	NOUN
ijtc-1415	308	10	of	of	ADP
ijtc-1415	308	11	state	state	NOUN
ijtc-1415	308	12	-	-	PUNCT
ijtc-1415	308	13	owned	own	VERB
ijtc-1415	308	14	enterprises	enterprise	NOUN
ijtc-1415	308	15	(	(	PUNCT
ijtc-1415	308	16	an	an	DET
ijtc-1415	308	17	emperical	emperical	ADJ
ijtc-1415	308	18	evidence	evidence	NOUN
ijtc-1415	308	19	from	from	ADP
ijtc-1415	308	20	indonesian	indonesian	ADJ
ijtc-1415	308	21	stock	stock	PROPN
ijtc-1415	308	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	308	23	the	the	DET
ijtc-1415	308	24	effect	effect	NOUN
ijtc-1415	308	25	of	of	ADP
ijtc-1415	308	26	corporate	corporate	ADJ
ijtc-1415	308	27	governance	governance	NOUN
ijtc-1415	308	28	,	,	PUNCT
ijtc-1415	308	29	green	green	ADJ
ijtc-1415	308	30	accounting	accounting	NOUN
ijtc-1415	308	31	and	and	CCONJ
ijtc-1415	308	32	leverage	leverage	NOUN
ijtc-1415	308	33	on	on	ADP
ijtc-1415	308	34	company	company	NOUN
ijtc-1415	308	35	profitability	profitability	NOUN
ijtc-1415	308	36	on	on	ADP
ijtc-1415	308	37	pefindo	pefindo	PROPN
ijtc-1415	308	38	i	i	PROPN
ijtc-1415	308	39	-	-	PUNCT
ijtc-1415	308	40	grade	grade	NOUN
ijtc-1415	308	41	index	index	NOUN
ijtc-1415	308	42	setiadi	setiadi	NOUN
ijtc-1415	308	43	,	,	PUNCT
ijtc-1415	308	44	hutabarat	hutabarat	NOUN
ijtc-1415	308	45	,	,	PUNCT
ijtc-1415	308	46	and	and	CCONJ
ijtc-1415	308	47	sinaga	sinaga	NOUN
ijtc-1415	308	48	762	762	NUM
ijtc-1415	308	49	|	|	ADV
ijtc-1415	308	50	ilomata	ilomata	PROPN
ijtc-1415	308	51	international	international	ADJ
ijtc-1415	308	52	journal	journal	NOUN
ijtc-1415	308	53	of	of	ADP
ijtc-1415	308	54	tax	tax	PROPN
ijtc-1415	308	55	&	&	CCONJ
ijtc-1415	308	56	accounting	account	VERB
ijtc-1415	308	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	308	58	exchange	exchange	NOUN
ijtc-1415	308	59	at	at	ADP
ijtc-1415	308	60	moment	moment	NOUN
ijtc-1415	308	61	of	of	ADP
ijtc-1415	308	62	covid-19	covid-19	PROPN
ijtc-1415	308	63	)	)	PUNCT
ijtc-1415	308	64	.	.	PUNCT
ijtc-1415	309	1	international	international	ADJ
ijtc-1415	309	2	journal	journal	PROPN
ijtc-1415	309	3	of	of	ADP
ijtc-1415	309	4	economic	economic	ADJ
ijtc-1415	309	5	,	,	PUNCT
ijtc-1415	309	6	business	business	NOUN
ijtc-1415	309	7	,	,	PUNCT
ijtc-1415	309	8	accounting	accounting	NOUN
ijtc-1415	309	9	,	,	PUNCT
ijtc-1415	309	10	agriculture	agriculture	NOUN
ijtc-1415	309	11	management	management	NOUN
ijtc-1415	309	12	and	and	CCONJ
ijtc-1415	309	13	sharia	sharia	PROPN
ijtc-1415	309	14	admini	admini	PROPN
ijtc-1415	309	15	,	,	PUNCT
ijtc-1415	309	16	volume	volume	NOUN
ijtc-1415	309	17	2	2	NUM
ijtc-1415	309	18	n(e	n(e	PROPN
ijtc-1415	309	19	-	-	PUNCT
ijtc-1415	309	20	issn	issn	NOUN
ijtc-1415	309	21	:	:	PUNCT
ijtc-1415	309	22	2808	2808	NUM
ijtc-1415	309	23	-	-	SYM
ijtc-1415	309	24	4713	4713	NUM
ijtc-1415	309	25	)	)	PUNCT
ijtc-1415	309	26	,	,	PUNCT
ijtc-1415	309	27	761–769	761–769	NUM
ijtc-1415	309	28	.	.	PUNCT
ijtc-1415	309	29	nur	nur	VERB
ijtc-1415	309	30	ilham	ilham	PROPN
ijtc-1415	309	31	,	,	PUNCT
ijtc-1415	309	32	r.	r.	PROPN
ijtc-1415	309	33	,	,	PUNCT
ijtc-1415	309	34	juanda	juanda	PROPN
ijtc-1415	309	35	,	,	PUNCT
ijtc-1415	309	36	r.	r.	PROPN
ijtc-1415	309	37	,	,	PUNCT
ijtc-1415	309	38	sinta	sinta	PROPN
ijtc-1415	309	39	,	,	PUNCT
ijtc-1415	309	40	i.	i.	PROPN
ijtc-1415	309	41	,	,	PUNCT
ijtc-1415	309	42	multazam	multazam	PROPN
ijtc-1415	309	43	,	,	PUNCT
ijtc-1415	309	44	m.	m.	NOUN
ijtc-1415	309	45	,	,	PUNCT
ijtc-1415	309	46	&	&	CCONJ
ijtc-1415	309	47	syahputri	syahputri	PROPN
ijtc-1415	309	48	,	,	PUNCT
ijtc-1415	309	49	l.	l.	PROPN
ijtc-1415	309	50	(	(	PUNCT
ijtc-1415	309	51	2022b	2022b	NUM
ijtc-1415	309	52	)	)	PUNCT
ijtc-1415	309	53	.	.	PUNCT
ijtc-1415	310	1	application	application	NOUN
ijtc-1415	310	2	of	of	ADP
ijtc-1415	310	3	good	good	ADJ
ijtc-1415	310	4	corporate	corporate	ADJ
ijtc-1415	310	5	governance	governance	NOUN
ijtc-1415	310	6	principles	principle	NOUN
ijtc-1415	310	7	in	in	ADP
ijtc-1415	310	8	improving	improve	VERB
ijtc-1415	310	9	benefits	benefit	NOUN
ijtc-1415	310	10	of	of	ADP
ijtc-1415	310	11	state	state	NOUN
ijtc-1415	310	12	-	-	PUNCT
ijtc-1415	310	13	owned	own	VERB
ijtc-1415	310	14	enterprises	enterprise	NOUN
ijtc-1415	310	15	(	(	PUNCT
ijtc-1415	310	16	an	an	DET
ijtc-1415	310	17	emperical	emperical	ADJ
ijtc-1415	310	18	evidence	evidence	NOUN
ijtc-1415	310	19	from	from	ADP
ijtc-1415	310	20	indonesian	indonesian	ADJ
ijtc-1415	310	21	stock	stock	NOUN
ijtc-1415	310	22	exchange	exchange	NOUN
ijtc-1415	310	23	at	at	ADP
ijtc-1415	310	24	moment	moment	NOUN
ijtc-1415	310	25	of	of	ADP
ijtc-1415	310	26	covid-19	covid-19	PROPN
ijtc-1415	310	27	)	)	PUNCT
ijtc-1415	310	28	.	.	PUNCT
ijtc-1415	311	1	international	international	ADJ
ijtc-1415	311	2	journal	journal	PROPN
ijtc-1415	311	3	of	of	ADP
ijtc-1415	311	4	economic	economic	ADJ
ijtc-1415	311	5	,	,	PUNCT
ijtc-1415	311	6	business	business	NOUN
ijtc-1415	311	7	,	,	PUNCT
ijtc-1415	311	8	accounting	accounting	NOUN
ijtc-1415	311	9	,	,	PUNCT
ijtc-1415	311	10	agriculture	agriculture	NOUN
ijtc-1415	311	11	management	management	NOUN
ijtc-1415	311	12	and	and	CCONJ
ijtc-1415	311	13	sharia	sharia	PROPN
ijtc-1415	311	14	admini	admini	PROPN
ijtc-1415	311	15	,	,	PUNCT
ijtc-1415	311	16	volume	volume	NOUN
ijtc-1415	311	17	2	2	NUM
ijtc-1415	311	18	n(e	n(e	PROPN
ijtc-1415	311	19	-	-	PUNCT
ijtc-1415	311	20	issn	issn	NOUN
ijtc-1415	311	21	:	:	PUNCT
ijtc-1415	311	22	2808	2808	NUM
ijtc-1415	311	23	-	-	SYM
ijtc-1415	311	24	4713	4713	NUM
ijtc-1415	311	25	)	)	PUNCT
ijtc-1415	311	26	,	,	PUNCT
ijtc-1415	311	27	761–769	761–769	NUM
ijtc-1415	311	28	.	.	PUNCT
ijtc-1415	312	1	pendong	pendong	PROPN
ijtc-1415	312	2	,	,	PUNCT
ijtc-1415	312	3	g.	g.	PROPN
ijtc-1415	312	4	k.	k.	PROPN
ijtc-1415	312	5	,	,	PUNCT
ijtc-1415	312	6	tumilaar	tumilaar	NOUN
ijtc-1415	312	7	,	,	PUNCT
ijtc-1415	312	8	y.	y.	PROPN
ijtc-1415	312	9	e.	e.	PROPN
ijtc-1415	312	10	,	,	PUNCT
ijtc-1415	312	11	&	&	CCONJ
ijtc-1415	312	12	budidarma	budidarma	PROPN
ijtc-1415	312	13	,	,	PUNCT
ijtc-1415	312	14	i.	i.	PROPN
ijtc-1415	312	15	g.	g.	PROPN
ijtc-1415	312	16	a.	a.	PROPN
ijtc-1415	312	17	m.	m.	PROPN
ijtc-1415	312	18	(	(	PUNCT
ijtc-1415	312	19	2022a	2022a	NUM
ijtc-1415	312	20	)	)	PUNCT
ijtc-1415	312	21	.	.	PUNCT
ijtc-1415	313	1	the	the	DET
ijtc-1415	313	2	effect	effect	NOUN
ijtc-1415	313	3	of	of	ADP
ijtc-1415	313	4	good	good	ADJ
ijtc-1415	313	5	corporate	corporate	ADJ
ijtc-1415	313	6	governance	governance	NOUN
ijtc-1415	313	7	on	on	ADP
ijtc-1415	313	8	banking	banking	NOUN
ijtc-1415	313	9	profitability	profitability	NOUN
ijtc-1415	313	10	.	.	PUNCT
ijtc-1415	314	1	east	east	ADJ
ijtc-1415	314	2	asian	asian	PROPN
ijtc-1415	314	3	journal	journal	PROPN
ijtc-1415	314	4	of	of	ADP
ijtc-1415	314	5	multidisciplinary	multidisciplinary	ADJ
ijtc-1415	314	6	research	research	NOUN
ijtc-1415	314	7	,	,	PUNCT
ijtc-1415	314	8	1(5	1(5	NUM
ijtc-1415	314	9	)	)	PUNCT
ijtc-1415	314	10	,	,	PUNCT
ijtc-1415	314	11	753	753	NUM
ijtc-1415	314	12	–	–	PUNCT
ijtc-1415	314	13	770	770	NUM
ijtc-1415	314	14	.	.	PUNCT
ijtc-1415	315	1	https://doi.org/10.55927/eajmr.v1i5.488	https://doi.org/10.55927/eajmr.v1i5.488	PROPN
ijtc-1415	315	2	pendong	pendong	PROPN
ijtc-1415	315	3	,	,	PUNCT
ijtc-1415	315	4	g.	g.	PROPN
ijtc-1415	315	5	k.	k.	PROPN
ijtc-1415	315	6	,	,	PUNCT
ijtc-1415	315	7	tumilaar	tumilaar	NOUN
ijtc-1415	315	8	,	,	PUNCT
ijtc-1415	315	9	y.	y.	PROPN
ijtc-1415	315	10	e.	e.	PROPN
ijtc-1415	315	11	,	,	PUNCT
ijtc-1415	315	12	&	&	CCONJ
ijtc-1415	315	13	budidarma	budidarma	PROPN
ijtc-1415	315	14	,	,	PUNCT
ijtc-1415	315	15	i.	i.	PROPN
ijtc-1415	315	16	g.	g.	PROPN
ijtc-1415	315	17	a.	a.	PROPN
ijtc-1415	315	18	m.	m.	PROPN
ijtc-1415	315	19	(	(	PUNCT
ijtc-1415	315	20	2022b	2022b	NUM
ijtc-1415	315	21	)	)	PUNCT
ijtc-1415	315	22	.	.	PUNCT
ijtc-1415	316	1	the	the	DET
ijtc-1415	316	2	effect	effect	NOUN
ijtc-1415	316	3	of	of	ADP
ijtc-1415	316	4	good	good	ADJ
ijtc-1415	316	5	corporate	corporate	ADJ
ijtc-1415	316	6	governance	governance	NOUN
ijtc-1415	316	7	on	on	ADP
ijtc-1415	316	8	banking	banking	NOUN
ijtc-1415	316	9	profitability	profitability	NOUN
ijtc-1415	316	10	.	.	PUNCT
ijtc-1415	317	1	east	east	ADJ
ijtc-1415	317	2	asian	asian	PROPN
ijtc-1415	317	3	journal	journal	PROPN
ijtc-1415	317	4	of	of	ADP
ijtc-1415	317	5	multidisciplinary	multidisciplinary	ADJ
ijtc-1415	317	6	research	research	NOUN
ijtc-1415	317	7	,	,	PUNCT
ijtc-1415	317	8	1(5	1(5	NUM
ijtc-1415	317	9	)	)	PUNCT
ijtc-1415	317	10	,	,	PUNCT
ijtc-1415	317	11	753–770	753–770	NUM
ijtc-1415	317	12	.	.	PUNCT
ijtc-1415	318	1	https://doi.org/10.55927/eajmr.v1i5.488	https://doi.org/10.55927/eajmr.v1i5.488	NOUN
ijtc-1415	318	2	prasetyo	prasetyo	NOUN
ijtc-1415	318	3	,	,	PUNCT
ijtc-1415	318	4	a.	a.	NOUN
ijtc-1415	318	5	,	,	PUNCT
ijtc-1415	318	6	&	&	CCONJ
ijtc-1415	318	7	wulandari	wulandari	PROPN
ijtc-1415	318	8	,	,	PUNCT
ijtc-1415	318	9	s.	s.	PROPN
ijtc-1415	318	10	(	(	PUNCT
ijtc-1415	318	11	2021	2021	NUM
ijtc-1415	318	12	)	)	PUNCT
ijtc-1415	318	13	.	.	PUNCT
ijtc-1415	319	1	capital	capital	NOUN
ijtc-1415	319	2	intensity	intensity	NOUN
ijtc-1415	319	3	,	,	PUNCT
ijtc-1415	319	4	leverage	leverage	NOUN
ijtc-1415	319	5	,	,	PUNCT
ijtc-1415	319	6	return	return	VERB
ijtc-1415	319	7	on	on	ADP
ijtc-1415	319	8	asset	asset	NOUN
ijtc-1415	319	9	,	,	PUNCT
ijtc-1415	319	10	dan	dan	PROPN
ijtc-1415	319	11	ukuran	ukuran	PROPN
ijtc-1415	319	12	perusahaan	perusahaan	PROPN
ijtc-1415	319	13	terhadap	terhadap	PROPN
ijtc-1415	319	14	agresivitas	agresivita	VERB
ijtc-1415	319	15	pajak	pajak	ADV
ijtc-1415	319	16	.	.	PUNCT
ijtc-1415	320	1	jurnal	jurnal	PROPN
ijtc-1415	320	2	akuntansi	akuntansi	PROPN
ijtc-1415	320	3	,	,	PUNCT
ijtc-1415	320	4	13	13	NUM
ijtc-1415	320	5	,	,	PUNCT
ijtc-1415	320	6	134–147	134–147	NUM
ijtc-1415	320	7	.	.	PUNCT
ijtc-1415	321	1	https://doi.org/10.28932/jam.v13i1.3519	https://doi.org/10.28932/jam.v13i1.3519	NOUN
ijtc-1415	321	2	purnama	purnama	NOUN
ijtc-1415	321	3	,	,	PUNCT
ijtc-1415	321	4	h.	h.	PROPN
ijtc-1415	321	5	k.	k.	PROPN
ijtc-1415	321	6	,	,	PUNCT
ijtc-1415	321	7	&	&	CCONJ
ijtc-1415	321	8	trisnaningsih	trisnaningsih	PROPN
ijtc-1415	321	9	,	,	PUNCT
ijtc-1415	321	10	s.	s.	PROPN
ijtc-1415	321	11	(	(	PUNCT
ijtc-1415	321	12	2022	2022	NUM
ijtc-1415	321	13	)	)	PUNCT
ijtc-1415	321	14	.	.	PUNCT
ijtc-1415	322	1	the	the	DET
ijtc-1415	322	2	effect	effect	NOUN
ijtc-1415	322	3	of	of	ADP
ijtc-1415	322	4	good	good	ADJ
ijtc-1415	322	5	corporate	corporate	ADJ
ijtc-1415	322	6	governance	governance	NOUN
ijtc-1415	322	7	on	on	ADP
ijtc-1415	322	8	profitability	profitability	NOUN
ijtc-1415	322	9	with	with	ADP
ijtc-1415	322	10	corporate	corporate	ADJ
ijtc-1415	322	11	csr	csr	NOUN
ijtc-1415	322	12	disclosure	disclosure	NOUN
ijtc-1415	322	13	as	as	ADP
ijtc-1415	322	14	intervening	intervene	VERB
ijtc-1415	322	15	variables	variable	NOUN
ijtc-1415	322	16	.	.	PUNCT
ijtc-1415	323	1	jurnal	jurnal	ADJ
ijtc-1415	323	2	penelitian	penelitian	PROPN
ijtc-1415	323	3	ekonomi	ekonomi	PROPN
ijtc-1415	323	4	dan	dan	PROPN
ijtc-1415	323	5	akuntansi	akuntansi	PROPN
ijtc-1415	323	6	,	,	PUNCT
ijtc-1415	323	7	7(1	7(1	NUM
ijtc-1415	323	8	)	)	PUNCT
ijtc-1415	323	9	,	,	PUNCT
ijtc-1415	323	10	27–39	27–39	NUM
ijtc-1415	323	11	.	.	PUNCT
ijtc-1415	323	12	https://doi.org/10.30736/ja.v7i1.907	https://doi.org/10.30736/ja.v7i1.907	X
ijtc-1415	323	13	puspaningsih	puspaningsih	NOUN
ijtc-1415	323	14	,	,	PUNCT
ijtc-1415	323	15	a.	a.	NOUN
ijtc-1415	323	16	,	,	PUNCT
ijtc-1415	323	17	&	&	CCONJ
ijtc-1415	323	18	ristya	ristya	PROPN
ijtc-1415	323	19	,	,	PUNCT
ijtc-1415	323	20	d.	d.	PROPN
ijtc-1415	323	21	a.	a.	PROPN
ijtc-1415	323	22	f.	f.	PROPN
ijtc-1415	323	23	(	(	PUNCT
ijtc-1415	323	24	2022	2022	NUM
ijtc-1415	323	25	)	)	PUNCT
ijtc-1415	323	26	.	.	PUNCT
ijtc-1415	324	1	the	the	DET
ijtc-1415	324	2	effects	effect	NOUN
ijtc-1415	324	3	of	of	ADP
ijtc-1415	324	4	good	good	ADJ
ijtc-1415	324	5	corporate	corporate	ADJ
ijtc-1415	324	6	governance	governance	NOUN
ijtc-1415	324	7	mechanisms	mechanism	NOUN
ijtc-1415	324	8	on	on	ADP
ijtc-1415	324	9	profitability	profitability	NOUN
ijtc-1415	324	10	of	of	ADP
ijtc-1415	324	11	company	company	NOUN
ijtc-1415	324	12	shares	share	NOUN
ijtc-1415	324	13	.	.	PUNCT
ijtc-1415	325	1	review	review	NOUN
ijtc-1415	325	2	of	of	ADP
ijtc-1415	325	3	integrative	integrative	ADJ
ijtc-1415	325	4	business	business	NOUN
ijtc-1415	325	5	and	and	CCONJ
ijtc-1415	325	6	economics	economic	NOUN
ijtc-1415	325	7	research	research	NOUN
ijtc-1415	325	8	,	,	PUNCT
ijtc-1415	325	9	11(4	11(4	NUM
ijtc-1415	325	10	)	)	PUNCT
ijtc-1415	325	11	,	,	PUNCT
ijtc-1415	325	12	176–189	176–189	NUM
ijtc-1415	325	13	.	.	PUNCT
ijtc-1415	325	14	riyandika	riyandika	PROPN
ijtc-1415	325	15	,	,	PUNCT
ijtc-1415	325	16	m.	m.	NOUN
ijtc-1415	325	17	,	,	PUNCT
ijtc-1415	325	18	&	&	CCONJ
ijtc-1415	325	19	saad	saad	PROPN
ijtc-1415	325	20	,	,	PUNCT
ijtc-1415	325	21	b.	b.	PROPN
ijtc-1415	325	22	(	(	PUNCT
ijtc-1415	325	23	2023a	2023a	NUM
ijtc-1415	325	24	)	)	PUNCT
ijtc-1415	325	25	.	.	PUNCT
ijtc-1415	326	1	pengaruh	pengaruh	VERB
ijtc-1415	326	2	good	good	ADJ
ijtc-1415	326	3	corporate	corporate	ADJ
ijtc-1415	326	4	governance	governance	NOUN
ijtc-1415	326	5	terhadap	terhadap	PROPN
ijtc-1415	326	6	profitabilitas	profitabilitas	PROPN
ijtc-1415	326	7	pada	pada	PROPN
ijtc-1415	326	8	sektor	sektor	PROPN
ijtc-1415	326	9	perbankan	perbankan	PROPN
ijtc-1415	326	10	yang	yang	PROPN
ijtc-1415	326	11	terdaftar	terdaftar	PROPN
ijtc-1415	326	12	di	di	PROPN
ijtc-1415	326	13	bei	bei	PROPN
ijtc-1415	326	14	pada	pada	PROPN
ijtc-1415	326	15	tahun	tahun	PROPN
ijtc-1415	326	16	2017	2017	NUM
ijtc-1415	326	17	-	-	SYM
ijtc-1415	326	18	2019	2019	NUM
ijtc-1415	326	19	.	.	PUNCT
ijtc-1415	327	1	jurnal	jurnal	ADJ
ijtc-1415	327	2	keuangan	keuangan	PROPN
ijtc-1415	327	3	dan	dan	PROPN
ijtc-1415	327	4	perbankan	perbankan	PROPN
ijtc-1415	327	5	,	,	PUNCT
ijtc-1415	327	6	17(1	17(1	NUM
ijtc-1415	327	7	)	)	PUNCT
ijtc-1415	327	8	,	,	PUNCT
ijtc-1415	327	9	35	35	NUM
ijtc-1415	327	10	.	.	PUNCT
ijtc-1415	328	1	https://doi.org/10.35384/jkp.v17i1.320	https://doi.org/10.35384/jkp.v17i1.320	NOUN
ijtc-1415	328	2	riyandika	riyandika	NOUN
ijtc-1415	328	3	,	,	PUNCT
ijtc-1415	328	4	m.	m.	NOUN
ijtc-1415	328	5	,	,	PUNCT
ijtc-1415	328	6	&	&	CCONJ
ijtc-1415	328	7	saad	saad	PROPN
ijtc-1415	328	8	,	,	PUNCT
ijtc-1415	328	9	b.	b.	PROPN
ijtc-1415	328	10	(	(	PUNCT
ijtc-1415	328	11	2023b	2023b	NUM
ijtc-1415	328	12	)	)	PUNCT
ijtc-1415	328	13	.	.	PUNCT
ijtc-1415	329	1	pengaruh	pengaruh	VERB
ijtc-1415	329	2	good	good	ADJ
ijtc-1415	329	3	corporate	corporate	ADJ
ijtc-1415	329	4	governance	governance	NOUN
ijtc-1415	329	5	terhadap	terhadap	PROPN
ijtc-1415	329	6	profitabilitas	profitabilitas	PROPN
ijtc-1415	329	7	pada	pada	PROPN
ijtc-1415	329	8	sektor	sektor	PROPN
ijtc-1415	329	9	perbankan	perbankan	PROPN
ijtc-1415	329	10	yang	yang	PROPN
ijtc-1415	329	11	terdaftar	terdaftar	PROPN
ijtc-1415	329	12	di	di	PROPN
ijtc-1415	329	13	bei	bei	PROPN
ijtc-1415	329	14	pada	pada	PROPN
ijtc-1415	329	15	tahun	tahun	PROPN
ijtc-1415	329	16	2017	2017	NUM
ijtc-1415	329	17	-	-	SYM
ijtc-1415	329	18	2019	2019	NUM
ijtc-1415	329	19	.	.	PUNCT
ijtc-1415	330	1	jurnal	jurnal	ADJ
ijtc-1415	330	2	keuangan	keuangan	PROPN
ijtc-1415	330	3	dan	dan	PROPN
ijtc-1415	330	4	perbankan	perbankan	PROPN
ijtc-1415	330	5	,	,	PUNCT
ijtc-1415	330	6	17(1	17(1	NUM
ijtc-1415	330	7	)	)	PUNCT
ijtc-1415	330	8	,	,	PUNCT
ijtc-1415	330	9	35	35	NUM
ijtc-1415	330	10	.	.	PUNCT
ijtc-1415	331	1	https://doi.org/10.35384/jkp.v17i1.320	https://doi.org/10.35384/jkp.v17i1.320	NOUN
ijtc-1415	331	2	setiowati	setiowati	PROPN
ijtc-1415	331	3	,	,	PUNCT
ijtc-1415	331	4	d.	d.	PROPN
ijtc-1415	331	5	p.	p.	PROPN
ijtc-1415	331	6	,	,	PUNCT
ijtc-1415	331	7	salsabila	salsabila	PROPN
ijtc-1415	331	8	,	,	PUNCT
ijtc-1415	331	9	n.	n.	PROPN
ijtc-1415	331	10	t.	t.	PROPN
ijtc-1415	331	11	,	,	PUNCT
ijtc-1415	331	12	&	&	CCONJ
ijtc-1415	331	13	eprianto	eprianto	PROPN
ijtc-1415	331	14	,	,	PUNCT
ijtc-1415	331	15	i.	i.	PROPN
ijtc-1415	331	16	(	(	PUNCT
ijtc-1415	331	17	2023	2023	NUM
ijtc-1415	331	18	)	)	PUNCT
ijtc-1415	331	19	.	.	PUNCT
ijtc-1415	332	1	pengaruh	pengaruh	NOUN
ijtc-1415	332	2	ukuran	ukuran	PROPN
ijtc-1415	332	3	perusahaan	perusahaan	PROPN
ijtc-1415	332	4	,	,	PUNCT
ijtc-1415	332	5	leverage	leverage	NOUN
ijtc-1415	332	6	,	,	PUNCT
ijtc-1415	332	7	dan	dan	PROPN
ijtc-1415	332	8	profitabilitas	profitabilitas	PROPN
ijtc-1415	332	9	terhadap	terhadap	PROPN
ijtc-1415	332	10	manajemen	manajemen	PROPN
ijtc-1415	332	11	laba	laba	PROPN
ijtc-1415	332	12	.	.	PUNCT
ijtc-1415	333	1	jurnal	jurnal	ADJ
ijtc-1415	333	2	economina	economina	PROPN
ijtc-1415	333	3	,	,	PUNCT
ijtc-1415	333	4	2(8	2(8	NUM
ijtc-1415	333	5	)	)	PUNCT
ijtc-1415	333	6	,	,	PUNCT
ijtc-1415	333	7	2137–2146	2137–2146	NUM
ijtc-1415	333	8	.	.	PUNCT
ijtc-1415	334	1	https://doi.org/10.55681/economina.v2i8.724	https://doi.org/10.55681/economina.v2i8.724	PROPN
ijtc-1415	334	2	shofa	shofa	PROPN
ijtc-1415	334	3	allina	allina	PROPN
ijtc-1415	334	4	,	,	PUNCT
ijtc-1415	334	5	n.	n.	PROPN
ijtc-1415	334	6	,	,	PUNCT
ijtc-1415	334	7	&	&	CCONJ
ijtc-1415	334	8	abdul	abdul	PROPN
ijtc-1415	334	9	aris	aris	PROPN
ijtc-1415	334	10	,	,	PUNCT
ijtc-1415	334	11	m.	m.	NOUN
ijtc-1415	334	12	(	(	PUNCT
ijtc-1415	334	13	2022	2022	NUM
ijtc-1415	334	14	)	)	PUNCT
ijtc-1415	334	15	.	.	PUNCT
ijtc-1415	335	1	the	the	DET
ijtc-1415	335	2	influence	influence	NOUN
ijtc-1415	335	3	of	of	ADP
ijtc-1415	335	4	intellectual	intellectual	ADJ
ijtc-1415	335	5	capital	capital	NOUN
ijtc-1415	335	6	(	(	PUNCT
ijtc-1415	335	7	ic	ic	PROPN
ijtc-1415	335	8	)	)	PUNCT
ijtc-1415	335	9	,	,	PUNCT
ijtc-1415	335	10	green	green	ADJ
ijtc-1415	335	11	accounting	accounting	NOUN
ijtc-1415	335	12	,	,	PUNCT
ijtc-1415	335	13	foreign	foreign	ADJ
ijtc-1415	335	14	investment	investment	NOUN
ijtc-1415	335	15	,	,	PUNCT
ijtc-1415	335	16	and	and	CCONJ
ijtc-1415	335	17	company	company	NOUN
ijtc-1415	335	18	size	size	NOUN
ijtc-1415	335	19	on	on	ADP
ijtc-1415	335	20	profitability	profitability	NOUN
ijtc-1415	335	21	at	at	ADP
ijtc-1415	335	22	company	company	NOUN
ijtc-1415	335	23	registered	register	VERB
ijtc-1415	335	24	mines	mine	NOUN
ijtc-1415	335	25	on	on	ADP
ijtc-1415	335	26	the	the	DET
ijtc-1415	335	27	indonesia	indonesia	PROPN
ijtc-1415	335	28	stock	stock	PROPN
ijtc-1415	335	29	exchange	exchange	PROPN
ijtc-1415	335	30	.	.	PUNCT
ijtc-1415	336	1	the	the	DET
ijtc-1415	336	2	international	international	ADJ
ijtc-1415	336	3	journal	journal	NOUN
ijtc-1415	336	4	of	of	ADP
ijtc-1415	336	5	business	business	NOUN
ijtc-1415	336	6	management	management	NOUN
ijtc-1415	336	7	and	and	CCONJ
ijtc-1415	336	8	technology	technology	NOUN
ijtc-1415	336	9	,	,	PUNCT
ijtc-1415	336	10	6(4	6(4	NUM
ijtc-1415	336	11	)	)	PUNCT
ijtc-1415	336	12	,	,	PUNCT
ijtc-1415	336	13	183–191	183–191	NUM
ijtc-1415	336	14	.	.	PUNCT
ijtc-1415	336	15	sinaga	sinaga	NOUN
ijtc-1415	336	16	,	,	PUNCT
ijtc-1415	336	17	j.	j.	PROPN
ijtc-1415	336	18	g.	g.	PROPN
ijtc-1415	336	19	,	,	PUNCT
ijtc-1415	336	20	djajadikerta	djajadikerta	PROPN
ijtc-1415	336	21	,	,	PUNCT
ijtc-1415	336	22	h.	h.	PROPN
ijtc-1415	336	23	,	,	PUNCT
ijtc-1415	336	24	&	&	CCONJ
ijtc-1415	336	25	setiawan	setiawan	PROPN
ijtc-1415	336	26	,	,	PUNCT
ijtc-1415	336	27	a.	a.	NOUN
ijtc-1415	336	28	(	(	PUNCT
ijtc-1415	336	29	2022	2022	NUM
ijtc-1415	336	30	)	)	PUNCT
ijtc-1415	336	31	.	.	PUNCT
ijtc-1415	337	1	factors	factor	NOUN
ijtc-1415	337	2	affecting	affect	VERB
ijtc-1415	337	3	corporate	corporate	ADJ
ijtc-1415	337	4	governance	governance	NOUN
ijtc-1415	337	5	and	and	CCONJ
ijtc-1415	337	6	its	its	PRON
ijtc-1415	337	7	implication	implication	NOUN
ijtc-1415	337	8	on	on	ADP
ijtc-1415	337	9	accounting	account	VERB
ijtc-1415	337	10	information	information	NOUN
ijtc-1415	337	11	quality	quality	NOUN
ijtc-1415	337	12	:	:	PUNCT
ijtc-1415	337	13	indonesia	indonesia	PROPN
ijtc-1415	337	14	trusted	trust	VERB
ijtc-1415	337	15	company	company	NOUN
ijtc-1415	337	16	awardees	awardee	NOUN
ijtc-1415	337	17	.	.	PUNCT
ijtc-1415	338	1	international	international	ADJ
ijtc-1415	338	2	journal	journal	PROPN
ijtc-1415	338	3	of	of	ADP
ijtc-1415	338	4	family	family	NOUN
ijtc-1415	338	5	business	business	NOUN
ijtc-1415	338	6	practices	practice	NOUN
ijtc-1415	338	7	,	,	PUNCT
ijtc-1415	338	8	5(1	5(1	NUM
ijtc-1415	338	9	)	)	PUNCT
ijtc-1415	338	10	,	,	PUNCT
ijtc-1415	338	11	1	1	X
ijtc-1415	338	12	.	.	PUNCT
ijtc-1415	339	1	https://doi.org/10.33021/ijfbp.v5i1.3699	https://doi.org/10.33021/ijfbp.v5i1.3699	PROPN
ijtc-1415	339	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1415	339	3	the	the	DET
ijtc-1415	339	4	effect	effect	NOUN
ijtc-1415	339	5	of	of	ADP
ijtc-1415	339	6	corporate	corporate	ADJ
ijtc-1415	339	7	governance	governance	NOUN
ijtc-1415	339	8	,	,	PUNCT
ijtc-1415	339	9	green	green	ADJ
ijtc-1415	339	10	accounting	accounting	NOUN
ijtc-1415	339	11	and	and	CCONJ
ijtc-1415	339	12	leverage	leverage	NOUN
ijtc-1415	339	13	on	on	ADP
ijtc-1415	339	14	company	company	NOUN
ijtc-1415	339	15	profitability	profitability	NOUN
ijtc-1415	339	16	on	on	ADP
ijtc-1415	339	17	pefindo	pefindo	PROPN
ijtc-1415	339	18	i	i	PROPN
ijtc-1415	339	19	-	-	PUNCT
ijtc-1415	339	20	grade	grade	NOUN
ijtc-1415	339	21	index	index	NOUN
ijtc-1415	339	22	setiadi	setiadi	NOUN
ijtc-1415	339	23	,	,	PUNCT
ijtc-1415	339	24	hutabarat	hutabarat	NOUN
ijtc-1415	339	25	,	,	PUNCT
ijtc-1415	339	26	and	and	CCONJ
ijtc-1415	339	27	sinaga	sinaga	NOUN
ijtc-1415	339	28	763	763	NUM
ijtc-1415	339	29	|	|	ADV
ijtc-1415	339	30	ilomata	ilomata	PROPN
ijtc-1415	339	31	international	international	ADJ
ijtc-1415	339	32	journal	journal	NOUN
ijtc-1415	339	33	of	of	ADP
ijtc-1415	339	34	tax	tax	PROPN
ijtc-1415	339	35	&	&	CCONJ
ijtc-1415	339	36	accounting	accounting	PROPN
ijtc-1415	339	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1415	339	38	sukmadilaga	sukmadilaga	PROPN
ijtc-1415	339	39	,	,	PUNCT
ijtc-1415	339	40	c.	c.	PROPN
ijtc-1415	339	41	,	,	PUNCT
ijtc-1415	339	42	winarningsih	winarningsih	NOUN
ijtc-1415	339	43	,	,	PUNCT
ijtc-1415	339	44	s.	s.	PROPN
ijtc-1415	339	45	,	,	PUNCT
ijtc-1415	339	46	yudianto	yudianto	PROPN
ijtc-1415	339	47	,	,	PUNCT
ijtc-1415	339	48	i.	i.	NOUN
ijtc-1415	339	49	,	,	PUNCT
ijtc-1415	339	50	lestari	lestari	PROPN
ijtc-1415	339	51	,	,	PUNCT
ijtc-1415	339	52	t.	t.	PROPN
ijtc-1415	339	53	u.	u.	PROPN
ijtc-1415	339	54	,	,	PUNCT
ijtc-1415	339	55	&	&	CCONJ
ijtc-1415	339	56	ghani	ghani	PROPN
ijtc-1415	339	57	,	,	PUNCT
ijtc-1415	339	58	e.	e.	PROPN
ijtc-1415	339	59	k.	k.	PROPN
ijtc-1415	339	60	(	(	PUNCT
ijtc-1415	339	61	2023a	2023a	NUM
ijtc-1415	339	62	)	)	PUNCT
ijtc-1415	339	63	.	.	PUNCT
ijtc-1415	340	1	does	do	AUX
ijtc-1415	340	2	green	green	ADJ
ijtc-1415	340	3	accounting	accounting	NOUN
ijtc-1415	340	4	affect	affect	VERB
ijtc-1415	340	5	firm	firm	ADJ
ijtc-1415	340	6	value	value	NOUN
ijtc-1415	340	7	?	?	PUNCT
ijtc-1415	341	1	evidence	evidence	NOUN
ijtc-1415	341	2	from	from	ADP
ijtc-1415	341	3	asean	asean	ADJ
ijtc-1415	341	4	countries	country	NOUN
ijtc-1415	341	5	.	.	PUNCT
ijtc-1415	342	1	international	international	ADJ
ijtc-1415	342	2	journal	journal	PROPN
ijtc-1415	342	3	of	of	ADP
ijtc-1415	342	4	energy	energy	NOUN
ijtc-1415	342	5	economics	economic	NOUN
ijtc-1415	342	6	and	and	CCONJ
ijtc-1415	342	7	policy	policy	NOUN
ijtc-1415	342	8	,	,	PUNCT
ijtc-1415	342	9	13(2	13(2	NOUN
ijtc-1415	342	10	)	)	PUNCT
ijtc-1415	342	11	,	,	PUNCT
ijtc-1415	342	12	509–515	509–515	NUM
ijtc-1415	342	13	.	.	PUNCT
ijtc-1415	342	14	https://doi.org/10.32479/ijeep.14071	https://doi.org/10.32479/ijeep.14071	PROPN
ijtc-1415	342	15	sukmadilaga	sukmadilaga	PROPN
ijtc-1415	342	16	,	,	PUNCT
ijtc-1415	342	17	c.	c.	PROPN
ijtc-1415	342	18	,	,	PUNCT
ijtc-1415	342	19	winarningsih	winarningsih	NOUN
ijtc-1415	342	20	,	,	PUNCT
ijtc-1415	342	21	s.	s.	PROPN
ijtc-1415	342	22	,	,	PUNCT
ijtc-1415	342	23	yudianto	yudianto	PROPN
ijtc-1415	342	24	,	,	PUNCT
ijtc-1415	342	25	i.	i.	NOUN
ijtc-1415	342	26	,	,	PUNCT
ijtc-1415	342	27	lestari	lestari	PROPN
ijtc-1415	342	28	,	,	PUNCT
ijtc-1415	342	29	t.	t.	PROPN
ijtc-1415	342	30	u.	u.	PROPN
ijtc-1415	342	31	,	,	PUNCT
ijtc-1415	342	32	&	&	CCONJ
ijtc-1415	342	33	ghani	ghani	PROPN
ijtc-1415	342	34	,	,	PUNCT
ijtc-1415	342	35	e.	e.	PROPN
ijtc-1415	342	36	k.	k.	PROPN
ijtc-1415	342	37	(	(	PUNCT
ijtc-1415	342	38	2023b	2023b	NUM
ijtc-1415	342	39	)	)	PUNCT
ijtc-1415	342	40	.	.	PUNCT
ijtc-1415	343	1	does	do	AUX
ijtc-1415	343	2	green	green	ADJ
ijtc-1415	343	3	accounting	accounting	NOUN
ijtc-1415	343	4	affect	affect	VERB
ijtc-1415	343	5	firm	firm	ADJ
ijtc-1415	343	6	value	value	NOUN
ijtc-1415	343	7	?	?	PUNCT
ijtc-1415	344	1	evidence	evidence	NOUN
ijtc-1415	344	2	from	from	ADP
ijtc-1415	344	3	asean	asean	ADJ
ijtc-1415	344	4	countries	country	NOUN
ijtc-1415	344	5	.	.	PUNCT
ijtc-1415	345	1	international	international	ADJ
ijtc-1415	345	2	journal	journal	PROPN
ijtc-1415	345	3	of	of	ADP
ijtc-1415	345	4	energy	energy	NOUN
ijtc-1415	345	5	economics	economic	NOUN
ijtc-1415	345	6	and	and	CCONJ
ijtc-1415	345	7	policy	policy	NOUN
ijtc-1415	345	8	,	,	PUNCT
ijtc-1415	345	9	13(2	13(2	NOUN
ijtc-1415	345	10	)	)	PUNCT
ijtc-1415	345	11	,	,	PUNCT
ijtc-1415	345	12	509–515	509–515	NUM
ijtc-1415	345	13	.	.	PUNCT
ijtc-1415	346	1	https://doi.org/10.32479/ijeep.14071	https://doi.org/10.32479/ijeep.14071	ADJ
ijtc-1415	346	2	sulistiyana	sulistiyana	PROPN
ijtc-1415	346	3	,	,	PUNCT
ijtc-1415	346	4	f.	f.	PROPN
ijtc-1415	346	5	,	,	PUNCT
ijtc-1415	346	6	rossantika	rossantika	PROPN
ijtc-1415	346	7	sari	sari	PROPN
ijtc-1415	346	8	,	,	PUNCT
ijtc-1415	346	9	a.	a.	PROPN
ijtc-1415	346	10	,	,	PUNCT
ijtc-1415	346	11	&	&	CCONJ
ijtc-1415	346	12	yovita	yovita	PROPN
ijtc-1415	346	13	pandin	pandin	PROPN
ijtc-1415	346	14	,	,	PUNCT
ijtc-1415	346	15	m.	m.	PROPN
ijtc-1415	346	16	r.	r.	PROPN
ijtc-1415	346	17	(	(	PUNCT
ijtc-1415	346	18	2023a	2023a	NUM
ijtc-1415	346	19	)	)	PUNCT
ijtc-1415	346	20	.	.	PUNCT
ijtc-1415	347	1	penerapan	penerapan	PROPN
ijtc-1415	347	2	green	green	PROPN
ijtc-1415	347	3	accounting	accounting	PROPN
ijtc-1415	347	4	terhadap	terhadap	PROPN
ijtc-1415	347	5	profitabilitas	profitabilitas	PROPN
ijtc-1415	347	6	pada	pada	PROPN
ijtc-1415	347	7	pt	pt	PROPN
ijtc-1415	347	8	unilever	unilever	PROPN
ijtc-1415	347	9	indonesia	indonesia	PROPN
ijtc-1415	347	10	tbk	tbk	PROPN
ijtc-1415	347	11	.	.	PUNCT
ijtc-1415	348	1	jura	jura	PROPN
ijtc-1415	348	2	 	 	SPACE
ijtc-1415	348	3	:	:	PUNCT
ijtc-1415	348	4	jurnal	jurnal	PROPN
ijtc-1415	348	5	riset	riset	PROPN
ijtc-1415	348	6	akuntansi	akuntansi	PROPN
ijtc-1415	348	7	,	,	PUNCT
ijtc-1415	348	8	1(2	1(2	NUM
ijtc-1415	348	9	)	)	PUNCT
ijtc-1415	348	10	,	,	PUNCT
ijtc-1415	348	11	129–146	129–146	NUM
ijtc-1415	348	12	.	.	PUNCT
ijtc-1415	349	1	sulistiyana	sulistiyana	PROPN
ijtc-1415	349	2	,	,	PUNCT
ijtc-1415	349	3	f.	f.	PROPN
ijtc-1415	349	4	,	,	PUNCT
ijtc-1415	349	5	rossantika	rossantika	PROPN
ijtc-1415	349	6	sari	sari	PROPN
ijtc-1415	349	7	,	,	PUNCT
ijtc-1415	349	8	a.	a.	PROPN
ijtc-1415	349	9	,	,	PUNCT
ijtc-1415	349	10	&	&	CCONJ
ijtc-1415	349	11	yovita	yovita	PROPN
ijtc-1415	349	12	pandin	pandin	PROPN
ijtc-1415	349	13	,	,	PUNCT
ijtc-1415	349	14	m.	m.	PROPN
ijtc-1415	349	15	r.	r.	PROPN
ijtc-1415	349	16	(	(	PUNCT
ijtc-1415	349	17	2023b	2023b	NUM
ijtc-1415	349	18	)	)	PUNCT
ijtc-1415	349	19	.	.	PUNCT
ijtc-1415	350	1	penerapan	penerapan	PROPN
ijtc-1415	350	2	green	green	PROPN
ijtc-1415	350	3	accounting	accounting	PROPN
ijtc-1415	350	4	terhadap	terhadap	PROPN
ijtc-1415	350	5	profitabilitas	profitabilitas	PROPN
ijtc-1415	350	6	pada	pada	PROPN
ijtc-1415	350	7	pt	pt	PROPN
ijtc-1415	350	8	unilever	unilever	PROPN
ijtc-1415	350	9	indonesia	indonesia	PROPN
ijtc-1415	350	10	tbk	tbk	PROPN
ijtc-1415	350	11	.	.	PUNCT
ijtc-1415	351	1	jura	jura	PROPN
ijtc-1415	351	2	 	 	SPACE
ijtc-1415	351	3	:	:	PUNCT
ijtc-1415	351	4	jurnal	jurnal	PROPN
ijtc-1415	351	5	riset	riset	PROPN
ijtc-1415	351	6	akuntansi	akuntansi	PROPN
ijtc-1415	351	7	,	,	PUNCT
ijtc-1415	351	8	1(2	1(2	NUM
ijtc-1415	351	9	)	)	PUNCT
ijtc-1415	351	10	,	,	PUNCT
ijtc-1415	351	11	129–146	129–146	NUM
ijtc-1415	351	12	.	.	PUNCT
ijtc-1415	351	13	sury	sury	PROPN
ijtc-1415	351	14	,	,	PUNCT
ijtc-1415	351	15	j.	j.	PROPN
ijtc-1415	351	16	,	,	PUNCT
ijtc-1415	351	17	&	&	CCONJ
ijtc-1415	351	18	saleh	saleh	PROPN
ijtc-1415	351	19	,	,	PUNCT
ijtc-1415	351	20	r.	r.	PROPN
ijtc-1415	351	21	(	(	PUNCT
ijtc-1415	351	22	2021	2021	NUM
ijtc-1415	351	23	)	)	PUNCT
ijtc-1415	351	24	.	.	PUNCT
ijtc-1415	352	1	pengaruh	pengaruh	NOUN
ijtc-1415	352	2	leverage	leverage	PROPN
ijtc-1415	352	3	dan	dan	PROPN
ijtc-1415	352	4	struktur	struktur	PROPN
ijtc-1415	352	5	kepemilikan	kepemilikan	PROPN
ijtc-1415	352	6	terhadap	terhadap	PROPN
ijtc-1415	352	7	profitabilitas	profitabilitas	PROPN
ijtc-1415	352	8	pada	pada	PROPN
ijtc-1415	352	9	perusahaan	perusahaan	PROPN
ijtc-1415	352	10	pertambangan	pertambangan	PROPN
ijtc-1415	352	11	yang	yang	PROPN
ijtc-1415	352	12	terdaftar	terdaftar	PROPN
ijtc-1415	352	13	di	di	PROPN
ijtc-1415	352	14	bursa	bursa	PROPN
ijtc-1415	352	15	efek	efek	NOUN
ijtc-1415	352	16	indonesia	indonesia	PROPN
ijtc-1415	352	17	periode	periode	PROPN
ijtc-1415	352	18	2013	2013	NUM
ijtc-1415	352	19	-	-	SYM
ijtc-1415	352	20	2018	2018	NUM
ijtc-1415	352	21	.	.	PUNCT
ijtc-1415	353	1	jurnal	jurnal	ADJ
ijtc-1415	353	2	pendidikan	pendidikan	PROPN
ijtc-1415	353	3	dasar	dasar	VERB
ijtc-1415	353	4	dan	dan	PROPN
ijtc-1415	353	5	sosial	sosial	PROPN
ijtc-1415	353	6	humaniora	humaniora	PROPN
ijtc-1415	353	7	,	,	PUNCT
ijtc-1415	353	8	47(4	47(4	NUM
ijtc-1415	353	9	)	)	PUNCT
ijtc-1415	353	10	,	,	PUNCT
ijtc-1415	353	11	124–134	124–134	NUM
ijtc-1415	353	12	.	.	PUNCT
ijtc-1415	354	1	https://doi.org/10.31857/s013116462104007x	https://doi.org/10.31857/s013116462104007x	NOUN
ijtc-1415	354	2	suryaman	suryaman	NOUN
ijtc-1415	354	3	,	,	PUNCT
ijtc-1415	354	4	y.	y.	PROPN
ijtc-1415	354	5	,	,	PUNCT
ijtc-1415	354	6	nuridah	nuridah	PROPN
ijtc-1415	354	7	,	,	PUNCT
ijtc-1415	354	8	s.	s.	PROPN
ijtc-1415	354	9	,	,	PUNCT
ijtc-1415	354	10	&	&	CCONJ
ijtc-1415	354	11	sagitarius	sagitarius	PROPN
ijtc-1415	354	12	,	,	PUNCT
ijtc-1415	354	13	e.	e.	PROPN
ijtc-1415	354	14	(	(	PUNCT
ijtc-1415	354	15	2023	2023	NUM
ijtc-1415	354	16	)	)	PUNCT
ijtc-1415	354	17	.	.	PUNCT
ijtc-1415	355	1	analisis	analisis	ADJ
ijtc-1415	355	2	pengaruh	pengaruh	NOUN
ijtc-1415	355	3	leverage	leverage	NOUN
ijtc-1415	355	4	dan	dan	PROPN
ijtc-1415	355	5	rasio	rasio	PROPN
ijtc-1415	355	6	aktivitas	aktivitas	PROPN
ijtc-1415	355	7	terhadap	terhadap	PROPN
ijtc-1415	355	8	profitabilitas	profitabilitas	PROPN
ijtc-1415	355	9	perusahaan	perusahaan	PROPN
ijtc-1415	355	10	manufaktur	manufaktur	AUX
ijtc-1415	355	11	sub	sub	PROPN
ijtc-1415	355	12	sektor	sektor	PROPN
ijtc-1415	355	13	otomotif	otomotif	PROPN
ijtc-1415	355	14	dan	dan	PROPN
ijtc-1415	355	15	komponen	komponen	PROPN
ijtc-1415	355	16	yang	yang	PROPN
ijtc-1415	355	17	terdaftar	terdaftar	PROPN
ijtc-1415	355	18	di	di	PROPN
ijtc-1415	355	19	bursa	bursa	PROPN
ijtc-1415	355	20	efek	efek	NOUN
ijtc-1415	355	21	indonesia	indonesia	PROPN
ijtc-1415	355	22	tahun	tahun	PROPN
ijtc-1415	355	23	2017	2017	NUM
ijtc-1415	355	24	-	-	SYM
ijtc-1415	355	25	2022	2022	NUM
ijtc-1415	355	26	.	.	PUNCT
ijtc-1415	356	1	innovative	innovative	ADJ
ijtc-1415	356	2	:	:	PUNCT
ijtc-1415	356	3	journal	journal	NOUN
ijtc-1415	356	4	of	of	ADP
ijtc-1415	356	5	social	social	ADJ
ijtc-1415	356	6	science	science	NOUN
ijtc-1415	356	7	research	research	NOUN
ijtc-1415	356	8	,	,	PUNCT
ijtc-1415	356	9	3(4	3(4	NUM
ijtc-1415	356	10	)	)	PUNCT
ijtc-1415	356	11	,	,	PUNCT
ijtc-1415	356	12	7835–7844	7835–7844	NUM
ijtc-1415	356	13	.	.	PUNCT
ijtc-1415	357	1	susanti	susanti	PROPN
ijtc-1415	357	2	,	,	PUNCT
ijtc-1415	357	3	i.	i.	PROPN
ijtc-1415	357	4	d.	d.	PROPN
ijtc-1415	357	5	,	,	PUNCT
ijtc-1415	357	6	hertati	hertati	PROPN
ijtc-1415	357	7	,	,	PUNCT
ijtc-1415	357	8	l.	l.	PROPN
ijtc-1415	357	9	,	,	PUNCT
ijtc-1415	357	10	&	&	CCONJ
ijtc-1415	357	11	putri	putri	PROPN
ijtc-1415	357	12	,	,	PUNCT
ijtc-1415	357	13	a.	a.	NOUN
ijtc-1415	357	14	u.	u.	PROPN
ijtc-1415	357	15	(	(	PUNCT
ijtc-1415	357	16	2023	2023	NUM
ijtc-1415	357	17	)	)	PUNCT
ijtc-1415	357	18	.	.	PUNCT
ijtc-1415	358	1	the	the	DET
ijtc-1415	358	2	effect	effect	NOUN
ijtc-1415	358	3	of	of	ADP
ijtc-1415	358	4	green	green	ADJ
ijtc-1415	358	5	accounting	accounting	NOUN
ijtc-1415	358	6	and	and	CCONJ
ijtc-1415	358	7	environmental	environmental	ADJ
ijtc-1415	358	8	performance	performance	NOUN
ijtc-1415	358	9	on	on	ADP
ijtc-1415	358	10	company	company	NOUN
ijtc-1415	358	11	profitability	profitability	NOUN
ijtc-1415	358	12	.	.	PUNCT
ijtc-1415	359	1	cashflow	cashflow	NOUN
ijtc-1415	359	2	 	 	SPACE
ijtc-1415	359	3	:	:	PUNCT
ijtc-1415	359	4	current	current	ADJ
ijtc-1415	359	5	advanced	advanced	ADJ
ijtc-1415	359	6	research	research	NOUN
ijtc-1415	359	7	on	on	ADP
ijtc-1415	359	8	sharia	sharia	PROPN
ijtc-1415	359	9	finance	finance	PROPN
ijtc-1415	359	10	and	and	CCONJ
ijtc-1415	359	11	economic	economic	ADJ
ijtc-1415	359	12	worldwide	worldwide	NOUN
ijtc-1415	359	13	,	,	PUNCT
ijtc-1415	359	14	2(2	2(2	NUM
ijtc-1415	359	15	)	)	PUNCT
ijtc-1415	359	16	,	,	PUNCT
ijtc-1415	359	17	320–331	320–331	NUM
ijtc-1415	359	18	.	.	PUNCT
ijtc-1415	360	1	https://doi.org/10.55047/cashflow.v2i2.552	https://doi.org/10.55047/cashflow.v2i2.552	PROPN
ijtc-1415	360	2	syahzuni	syahzuni	PROPN
ijtc-1415	360	3	,	,	PUNCT
ijtc-1415	360	4	b.	b.	PROPN
ijtc-1415	360	5	a.	a.	PROPN
ijtc-1415	360	6	,	,	PUNCT
ijtc-1415	360	7	&	&	CCONJ
ijtc-1415	360	8	florencia	florencia	PROPN
ijtc-1415	360	9	,	,	PUNCT
ijtc-1415	360	10	d.	d.	PROPN
ijtc-1415	360	11	(	(	PUNCT
ijtc-1415	360	12	2023	2023	NUM
ijtc-1415	360	13	)	)	PUNCT
ijtc-1415	360	14	.	.	PUNCT
ijtc-1415	361	1	pengaruh	pengaruh	NOUN
ijtc-1415	361	2	profitabilitas	profitabilita	NOUN
ijtc-1415	361	3	,	,	PUNCT
ijtc-1415	361	4	leverage	leverage	NOUN
ijtc-1415	361	5	dan	dan	PROPN
ijtc-1415	361	6	pertumbuhan	pertumbuhan	PROPN
ijtc-1415	361	7	penjualan	penjualan	PROPN
ijtc-1415	361	8	terhadap	terhadap	PROPN
ijtc-1415	361	9	penghindaran	penghindaran	VERB
ijtc-1415	361	10	pajak	pajak	ADV
ijtc-1415	361	11	.	.	PUNCT
ijtc-1415	362	1	jurnal	jurnal	ADJ
ijtc-1415	362	2	ekonomi	ekonomi	PROPN
ijtc-1415	362	3	 	 	SPACE
ijtc-1415	362	4	:	:	PUNCT
ijtc-1415	362	5	journal	journal	NOUN
ijtc-1415	362	6	of	of	ADP
ijtc-1415	362	7	economic	economic	ADJ
ijtc-1415	362	8	,	,	PUNCT
ijtc-1415	362	9	14(02	14(02	NUM
ijtc-1415	362	10	)	)	PUNCT
ijtc-1415	362	11	,	,	PUNCT
ijtc-1415	362	12	78–85	78–85	NUM
ijtc-1415	362	13	.	.	PUNCT
ijtc-1415	363	1	https://doi.org/10.47007/jeko.v14i02.6654	https://doi.org/10.47007/jeko.v14i02.6654	PROPN
ijtc-1415	363	2	wahyuni	wahyuni	PROPN
ijtc-1415	363	3	,	,	PUNCT
ijtc-1415	363	4	e.	e.	PROPN
ijtc-1415	363	5	s.	s.	PROPN
ijtc-1415	363	6	,	,	PUNCT
ijtc-1415	363	7	meidiyustiani	meidiyustiani	PROPN
ijtc-1415	363	8	,	,	PUNCT
ijtc-1415	363	9	r.	r.	PROPN
ijtc-1415	363	10	,	,	PUNCT
ijtc-1415	363	11	oktaviani	oktaviani	PROPN
ijtc-1415	363	12	,	,	PUNCT
ijtc-1415	363	13	r.	r.	PROPN
ijtc-1415	363	14	f.	f.	PROPN
ijtc-1415	363	15	,	,	PUNCT
ijtc-1415	363	16	&	&	CCONJ
ijtc-1415	363	17	laksmiwati	laksmiwati	PROPN
ijtc-1415	363	18	,	,	PUNCT
ijtc-1415	363	19	m.	m.	NOUN
ijtc-1415	363	20	(	(	PUNCT
ijtc-1415	363	21	2023	2023	NUM
ijtc-1415	363	22	)	)	PUNCT
ijtc-1415	363	23	.	.	PUNCT
ijtc-1415	364	1	determinan	determinan	PROPN
ijtc-1415	364	2	leverage	leverage	NOUN
ijtc-1415	364	3	dan	dan	PROPN
ijtc-1415	364	4	intangible	intangible	ADJ
ijtc-1415	364	5	asset	asset	NOUN
ijtc-1415	364	6	terhadap	terhadap	PROPN
ijtc-1415	364	7	profitabilitas	profitabilitas	PROPN
ijtc-1415	364	8	dengan	dengan	PROPN
ijtc-1415	364	9	komite	komite	PROPN
ijtc-1415	364	10	audit	audit	PROPN
ijtc-1415	364	11	sebagai	sebagai	PROPN
ijtc-1415	364	12	variabel	variabel	PROPN
ijtc-1415	364	13	moderating	moderating	PROPN
ijtc-1415	364	14	.	.	PUNCT
ijtc-1415	365	1	jurnal	jurnal	PROPN
ijtc-1415	365	2	akuntansi	akuntansi	PROPN
ijtc-1415	365	3	,	,	PUNCT
ijtc-1415	365	4	keuangan	keuangan	NOUN
ijtc-1415	365	5	,	,	PUNCT
ijtc-1415	365	6	perpajakan	perpajakan	PROPN
ijtc-1415	365	7	dan	dan	PROPN
ijtc-1415	365	8	tata	tata	PROPN
ijtc-1415	365	9	kelola	kelola	PROPN
ijtc-1415	365	10	perusahaan	perusahaan	PROPN
ijtc-1415	365	11	,	,	PUNCT
ijtc-1415	365	12	1(2	1(2	NUM
ijtc-1415	365	13	)	)	PUNCT
ijtc-1415	365	14	,	,	PUNCT
ijtc-1415	365	15	224–231	224–231	NUM
ijtc-1415	365	16	.	.	PUNCT
ijtc-1415	366	1	https://doi.org/10.59407/jakpt.v1i2.203	https://doi.org/10.59407/jakpt.v1i2.203	PROPN
ijtc-1415	366	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV