id	sid	tid	token	lemma	pos
ijtc-1693	1	1	the	the	DET
ijtc-1693	1	2	illomata	illomata	PROPN
ijtc-1693	1	3	international	international	PROPN
ijtc-1693	1	4	journal	journal	PROPN
ijtc-1693	1	5	of	of	ADP
ijtc-1693	1	6	management	management	NOUN
ijtc-1693	1	7	ilomata	ilomata	PROPN
ijtc-1693	1	8	international	international	ADJ
ijtc-1693	1	9	journal	journal	NOUN
ijtc-1693	1	10	of	of	ADP
ijtc-1693	1	11	tax	tax	PROPN
ijtc-1693	1	12	&	&	CCONJ
ijtc-1693	1	13	accounting	account	VERB
ijtc-1693	1	14	p	p	PROPN
ijtc-1693	1	15	-	-	PUNCT
ijtc-1693	1	16	issn	issn	NOUN
ijtc-1693	1	17	:	:	PUNCT
ijtc-1693	1	18	2714	2714	NUM
ijtc-1693	1	19	-	-	SYM
ijtc-1693	1	20	9838	9838	NUM
ijtc-1693	1	21	;	;	PUNCT
ijtc-1693	1	22	e	e	X
ijtc-1693	1	23	-	-	PUNCT
ijtc-1693	1	24	issn	issn	NOUN
ijtc-1693	1	25	:	:	PUNCT
ijtc-1693	1	26	2714	2714	NUM
ijtc-1693	1	27	-	-	SYM
ijtc-1693	1	28	9846	9846	NUM
ijtc-1693	1	29	volume	volume	NOUN
ijtc-1693	1	30	6	6	NUM
ijtc-1693	1	31	,	,	PUNCT
ijtc-1693	1	32	issue	issue	NOUN
ijtc-1693	1	33	2	2	NUM
ijtc-1693	1	34	,	,	PUNCT
ijtc-1693	1	35	april	april	PROPN
ijtc-1693	1	36	2025	2025	NUM
ijtc-1693	1	37	page	page	NOUN
ijtc-1693	1	38	no	no	INTJ
ijtc-1693	1	39	.	.	NOUN
ijtc-1693	1	40	1	1	NUM
ijtc-1693	1	41	-	-	SYM
ijtc-1693	1	42	17	17	NUM
ijtc-1693	1	43	1	1	NUM
ijtc-1693	1	44	|	|	ADV
ijtc-1693	1	45	ilomata	ilomata	PROPN
ijtc-1693	1	46	international	international	ADJ
ijtc-1693	1	47	journal	journal	NOUN
ijtc-1693	1	48	of	of	ADP
ijtc-1693	1	49	tax	tax	PROPN
ijtc-1693	1	50	&	&	CCONJ
ijtc-1693	1	51	accounting	account	VERB
ijtc-1693	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	1	53	the	the	DET
ijtc-1693	1	54	impact	impact	NOUN
ijtc-1693	1	55	of	of	ADP
ijtc-1693	1	56	investment	investment	NOUN
ijtc-1693	1	57	decisions	decision	NOUN
ijtc-1693	1	58	,	,	PUNCT
ijtc-1693	1	59	funding	funding	NOUN
ijtc-1693	1	60	strategies	strategy	NOUN
ijtc-1693	1	61	,	,	PUNCT
ijtc-1693	1	62	and	and	CCONJ
ijtc-1693	1	63	financial	financial	ADJ
ijtc-1693	1	64	performance	performance	NOUN
ijtc-1693	1	65	on	on	ADP
ijtc-1693	1	66	firm	firm	ADJ
ijtc-1693	1	67	value	value	NOUN
ijtc-1693	1	68	:	:	PUNCT
ijtc-1693	1	69	the	the	DET
ijtc-1693	1	70	moderating	moderate	VERB
ijtc-1693	1	71	role	role	NOUN
ijtc-1693	1	72	of	of	ADP
ijtc-1693	1	73	gcg	gcg	PROPN
ijtc-1693	1	74	evi	evi	PROPN
ijtc-1693	1	75	erpina1	erpina1	PROPN
ijtc-1693	1	76	,	,	PUNCT
ijtc-1693	1	77	ahmad	ahmad	PROPN
ijtc-1693	1	78	rizal	rizal	PROPN
ijtc-1693	1	79	budhiarto2	budhiarto2	PROPN
ijtc-1693	1	80	,	,	PUNCT
ijtc-1693	1	81	mardiyani3	mardiyani3	X
ijtc-1693	2	1	123universitas	123universitas	PROPN
ijtc-1693	2	2	swadaya	swadaya	NOUN
ijtc-1693	2	3	gunung	gunung	PROPN
ijtc-1693	2	4	jati	jati	PROPN
ijtc-1693	2	5	,	,	PUNCT
ijtc-1693	2	6	indonesia	indonesia	PROPN
ijtc-1693	2	7	correspondent	correspondent	NOUN
ijtc-1693	2	8	:	:	PUNCT
ijtc-1693	2	9	mardiyani@ugj.ac.id3	mardiyani@ugj.ac.id3	NOUN
ijtc-1693	2	10	received	receive	VERB
ijtc-1693	2	11	:	:	PUNCT
ijtc-1693	2	12	february	february	PROPN
ijtc-1693	2	13	3	3	NUM
ijtc-1693	2	14	,	,	PUNCT
ijtc-1693	2	15	2025	2025	NUM
ijtc-1693	2	16	accepted	accept	VERB
ijtc-1693	2	17	:	:	PUNCT
ijtc-1693	2	18	april	april	PROPN
ijtc-1693	2	19	13	13	NUM
ijtc-1693	2	20	,	,	PUNCT
ijtc-1693	2	21	2025	2025	NUM
ijtc-1693	2	22	published	publish	VERB
ijtc-1693	2	23	:	:	PUNCT
ijtc-1693	2	24	april	april	PROPN
ijtc-1693	2	25	30	30	NUM
ijtc-1693	2	26	,	,	PUNCT
ijtc-1693	2	27	2025	2025	NUM
ijtc-1693	2	28	citation	citation	NOUN
ijtc-1693	2	29	:	:	PUNCT
ijtc-1693	2	30	erpina	erpina	PROPN
ijtc-1693	2	31	,	,	PUNCT
ijtc-1693	2	32	e.	e.	PROPN
ijtc-1693	2	33	,	,	PUNCT
ijtc-1693	2	34	budhiarto	budhiarto	PROPN
ijtc-1693	2	35	,	,	PUNCT
ijtc-1693	2	36	a	a	PRON
ijtc-1693	2	37	,	,	PUNCT
ijtc-1693	2	38	r.	r.	PROPN
ijtc-1693	2	39	,	,	PUNCT
ijtc-1693	2	40	mardiyani	mardiyani	PROPN
ijtc-1693	2	41	.	.	PUNCT
ijtc-1693	3	1	(	(	PUNCT
ijtc-1693	3	2	2025	2025	NUM
ijtc-1693	3	3	)	)	PUNCT
ijtc-1693	3	4	.	.	PUNCT
ijtc-1693	4	1	the	the	DET
ijtc-1693	4	2	impact	impact	NOUN
ijtc-1693	4	3	of	of	ADP
ijtc-1693	4	4	investment	investment	NOUN
ijtc-1693	4	5	decisions	decision	NOUN
ijtc-1693	4	6	,	,	PUNCT
ijtc-1693	4	7	funding	funding	NOUN
ijtc-1693	4	8	strategies	strategy	NOUN
ijtc-1693	4	9	,	,	PUNCT
ijtc-1693	4	10	and	and	CCONJ
ijtc-1693	4	11	financial	financial	ADJ
ijtc-1693	4	12	performance	performance	NOUN
ijtc-1693	4	13	on	on	ADP
ijtc-1693	4	14	firm	firm	ADJ
ijtc-1693	4	15	value	value	NOUN
ijtc-1693	4	16	:	:	PUNCT
ijtc-1693	4	17	the	the	DET
ijtc-1693	4	18	moderating	moderate	VERB
ijtc-1693	4	19	role	role	NOUN
ijtc-1693	4	20	of	of	ADP
ijtc-1693	4	21	gcg	gcg	PROPN
ijtc-1693	4	22	.	.	PUNCT
ijtc-1693	4	23	ilomata	ilomata	PROPN
ijtc-1693	4	24	international	international	PROPN
ijtc-1693	4	25	journal	journal	NOUN
ijtc-1693	4	26	of	of	ADP
ijtc-1693	4	27	tax	tax	NOUN
ijtc-1693	4	28	and	and	CCONJ
ijtc-1693	4	29	accounting	accounting	NOUN
ijtc-1693	4	30	,	,	PUNCT
ijtc-1693	4	31	6(2	6(2	NUM
ijtc-1693	4	32	)	)	PUNCT
ijtc-1693	4	33	,	,	PUNCT
ijtc-1693	4	34	1	1	NUM
ijtc-1693	4	35	-	-	SYM
ijtc-1693	4	36	17	17	NUM
ijtc-1693	4	37	.	.	PUNCT
ijtc-1693	5	1	https://doi.org/10.61194/ijtc.v6i2.1693	https://doi.org/10.61194/ijtc.v6i2.1693	PROPN
ijtc-1693	5	2	abstract	abstract	ADJ
ijtc-1693	5	3	:	:	PUNCT
ijtc-1693	5	4	this	this	DET
ijtc-1693	5	5	study	study	NOUN
ijtc-1693	5	6	aims	aim	VERB
ijtc-1693	5	7	to	to	PART
ijtc-1693	5	8	analyze	analyze	VERB
ijtc-1693	5	9	the	the	DET
ijtc-1693	5	10	impact	impact	NOUN
ijtc-1693	5	11	of	of	ADP
ijtc-1693	5	12	investment	investment	NOUN
ijtc-1693	5	13	decisions	decision	NOUN
ijtc-1693	5	14	,	,	PUNCT
ijtc-1693	5	15	funding	funding	NOUN
ijtc-1693	5	16	strategies	strategy	NOUN
ijtc-1693	5	17	,	,	PUNCT
ijtc-1693	5	18	and	and	CCONJ
ijtc-1693	5	19	financial	financial	ADJ
ijtc-1693	5	20	performance	performance	NOUN
ijtc-1693	5	21	on	on	ADP
ijtc-1693	5	22	firm	firm	ADJ
ijtc-1693	5	23	value	value	NOUN
ijtc-1693	5	24	in	in	ADP
ijtc-1693	5	25	the	the	DET
ijtc-1693	5	26	indonesian	indonesian	ADJ
ijtc-1693	5	27	banking	banking	NOUN
ijtc-1693	5	28	sector	sector	NOUN
ijtc-1693	5	29	,	,	PUNCT
ijtc-1693	5	30	while	while	SCONJ
ijtc-1693	5	31	examining	examine	VERB
ijtc-1693	5	32	the	the	DET
ijtc-1693	5	33	moderating	moderate	VERB
ijtc-1693	5	34	role	role	NOUN
ijtc-1693	5	35	of	of	ADP
ijtc-1693	5	36	good	good	ADJ
ijtc-1693	5	37	corporate	corporate	ADJ
ijtc-1693	5	38	governance	governance	NOUN
ijtc-1693	5	39	(	(	PUNCT
ijtc-1693	5	40	gcg	gcg	PROPN
ijtc-1693	5	41	)	)	PUNCT
ijtc-1693	5	42	using	use	VERB
ijtc-1693	5	43	moderated	moderated	ADJ
ijtc-1693	5	44	regression	regression	NOUN
ijtc-1693	5	45	analysis	analysis	NOUN
ijtc-1693	5	46	(	(	PUNCT
ijtc-1693	5	47	mra	mra	NOUN
ijtc-1693	5	48	)	)	PUNCT
ijtc-1693	5	49	.	.	PUNCT
ijtc-1693	6	1	data	datum	NOUN
ijtc-1693	6	2	were	be	AUX
ijtc-1693	6	3	collected	collect	VERB
ijtc-1693	6	4	from	from	ADP
ijtc-1693	6	5	banking	banking	NOUN
ijtc-1693	6	6	companies	company	NOUN
ijtc-1693	6	7	listed	list	VERB
ijtc-1693	6	8	on	on	ADP
ijtc-1693	6	9	the	the	DET
ijtc-1693	6	10	indonesia	indonesia	PROPN
ijtc-1693	6	11	stock	stock	PROPN
ijtc-1693	6	12	exchange	exchange	PROPN
ijtc-1693	6	13	(	(	PUNCT
ijtc-1693	6	14	idx	idx	PROPN
ijtc-1693	6	15	)	)	PUNCT
ijtc-1693	6	16	during	during	ADP
ijtc-1693	6	17	2019–2023	2019–2023	NUM
ijtc-1693	6	18	through	through	ADP
ijtc-1693	6	19	purposive	purposive	ADJ
ijtc-1693	6	20	sampling	sampling	NOUN
ijtc-1693	6	21	.	.	PUNCT
ijtc-1693	7	1	the	the	DET
ijtc-1693	7	2	analysis	analysis	NOUN
ijtc-1693	7	3	was	be	AUX
ijtc-1693	7	4	conducted	conduct	VERB
ijtc-1693	7	5	using	use	VERB
ijtc-1693	7	6	mra	mra	NOUN
ijtc-1693	7	7	to	to	PART
ijtc-1693	7	8	examine	examine	VERB
ijtc-1693	7	9	the	the	DET
ijtc-1693	7	10	relationships	relationship	NOUN
ijtc-1693	7	11	between	between	ADP
ijtc-1693	7	12	the	the	DET
ijtc-1693	7	13	independent	independent	ADJ
ijtc-1693	7	14	variables	variable	NOUN
ijtc-1693	7	15	(	(	PUNCT
ijtc-1693	7	16	investment	investment	NOUN
ijtc-1693	7	17	decisions	decision	NOUN
ijtc-1693	7	18	,	,	PUNCT
ijtc-1693	7	19	funding	funding	NOUN
ijtc-1693	7	20	strategies	strategy	NOUN
ijtc-1693	7	21	,	,	PUNCT
ijtc-1693	7	22	and	and	CCONJ
ijtc-1693	7	23	financial	financial	ADJ
ijtc-1693	7	24	performance	performance	NOUN
ijtc-1693	7	25	)	)	PUNCT
ijtc-1693	7	26	,	,	PUNCT
ijtc-1693	7	27	the	the	DET
ijtc-1693	7	28	dependent	dependent	ADJ
ijtc-1693	7	29	variable	variable	NOUN
ijtc-1693	7	30	(	(	PUNCT
ijtc-1693	7	31	firm	firm	ADJ
ijtc-1693	7	32	value	value	NOUN
ijtc-1693	7	33	)	)	PUNCT
ijtc-1693	7	34	,	,	PUNCT
ijtc-1693	7	35	and	and	CCONJ
ijtc-1693	7	36	the	the	DET
ijtc-1693	7	37	moderating	moderate	VERB
ijtc-1693	7	38	interactions	interaction	NOUN
ijtc-1693	7	39	of	of	ADP
ijtc-1693	7	40	gcg	gcg	NOUN
ijtc-1693	7	41	.	.	PUNCT
ijtc-1693	8	1	the	the	DET
ijtc-1693	8	2	results	result	NOUN
ijtc-1693	8	3	show	show	VERB
ijtc-1693	8	4	that	that	SCONJ
ijtc-1693	8	5	investment	investment	NOUN
ijtc-1693	8	6	decisions	decision	NOUN
ijtc-1693	8	7	have	have	VERB
ijtc-1693	8	8	an	an	DET
ijtc-1693	8	9	effect	effect	NOUN
ijtc-1693	8	10	but	but	CCONJ
ijtc-1693	8	11	are	be	AUX
ijtc-1693	8	12	not	not	PART
ijtc-1693	8	13	significant	significant	ADJ
ijtc-1693	8	14	on	on	ADP
ijtc-1693	8	15	firm	firm	ADJ
ijtc-1693	8	16	value	value	NOUN
ijtc-1693	8	17	,	,	PUNCT
ijtc-1693	8	18	while	while	SCONJ
ijtc-1693	8	19	funding	funding	NOUN
ijtc-1693	8	20	strategies	strategy	NOUN
ijtc-1693	8	21	and	and	CCONJ
ijtc-1693	8	22	financial	financial	ADJ
ijtc-1693	8	23	performance	performance	NOUN
ijtc-1693	8	24	have	have	VERB
ijtc-1693	8	25	a	a	DET
ijtc-1693	8	26	significant	significant	ADJ
ijtc-1693	8	27	influence	influence	NOUN
ijtc-1693	8	28	.	.	PUNCT
ijtc-1693	9	1	the	the	DET
ijtc-1693	9	2	key	key	ADJ
ijtc-1693	9	3	finding	finding	NOUN
ijtc-1693	9	4	from	from	ADP
ijtc-1693	9	5	the	the	DET
ijtc-1693	9	6	moderation	moderation	NOUN
ijtc-1693	9	7	analysis	analysis	NOUN
ijtc-1693	9	8	reveals	reveal	VERB
ijtc-1693	9	9	that	that	SCONJ
ijtc-1693	9	10	gcg	gcg	NOUN
ijtc-1693	9	11	strengthens	strengthen	VERB
ijtc-1693	9	12	the	the	DET
ijtc-1693	9	13	relationship	relationship	NOUN
ijtc-1693	9	14	between	between	ADP
ijtc-1693	9	15	financial	financial	ADJ
ijtc-1693	9	16	performance	performance	NOUN
ijtc-1693	9	17	and	and	CCONJ
ijtc-1693	9	18	firm	firm	ADJ
ijtc-1693	9	19	value	value	NOUN
ijtc-1693	9	20	.	.	PUNCT
ijtc-1693	10	1	however	however	ADV
ijtc-1693	10	2	,	,	PUNCT
ijtc-1693	10	3	gcg	gcg	VERB
ijtc-1693	10	4	fails	fail	VERB
ijtc-1693	10	5	to	to	PART
ijtc-1693	10	6	moderate	moderate	VERB
ijtc-1693	10	7	the	the	DET
ijtc-1693	10	8	relationship	relationship	NOUN
ijtc-1693	10	9	between	between	ADP
ijtc-1693	10	10	investment	investment	NOUN
ijtc-1693	10	11	decisions	decision	NOUN
ijtc-1693	10	12	and	and	CCONJ
ijtc-1693	10	13	firm	firm	ADJ
ijtc-1693	10	14	value	value	NOUN
ijtc-1693	10	15	,	,	PUNCT
ijtc-1693	10	16	as	as	ADV
ijtc-1693	10	17	well	well	ADV
ijtc-1693	10	18	as	as	ADP
ijtc-1693	10	19	between	between	ADP
ijtc-1693	10	20	funding	funding	NOUN
ijtc-1693	10	21	strategies	strategy	NOUN
ijtc-1693	10	22	and	and	CCONJ
ijtc-1693	10	23	firm	firm	ADJ
ijtc-1693	10	24	value	value	NOUN
ijtc-1693	10	25	.	.	PUNCT
ijtc-1693	11	1	the	the	DET
ijtc-1693	11	2	implications	implication	NOUN
ijtc-1693	11	3	of	of	ADP
ijtc-1693	11	4	this	this	DET
ijtc-1693	11	5	study	study	NOUN
ijtc-1693	11	6	emphasize	emphasize	VERB
ijtc-1693	11	7	the	the	DET
ijtc-1693	11	8	importance	importance	NOUN
ijtc-1693	11	9	of	of	ADP
ijtc-1693	11	10	implementing	implement	VERB
ijtc-1693	11	11	gcg	gcg	NOUN
ijtc-1693	11	12	to	to	PART
ijtc-1693	11	13	enhance	enhance	VERB
ijtc-1693	11	14	firm	firm	ADJ
ijtc-1693	11	15	value	value	NOUN
ijtc-1693	11	16	through	through	ADP
ijtc-1693	11	17	optimizing	optimize	VERB
ijtc-1693	11	18	funding	funding	NOUN
ijtc-1693	11	19	strategies	strategy	NOUN
ijtc-1693	11	20	and	and	CCONJ
ijtc-1693	11	21	improving	improve	VERB
ijtc-1693	11	22	financial	financial	ADJ
ijtc-1693	11	23	performance	performance	NOUN
ijtc-1693	11	24	.	.	PUNCT
ijtc-1693	12	1	for	for	ADP
ijtc-1693	12	2	practitioners	practitioner	NOUN
ijtc-1693	12	3	,	,	PUNCT
ijtc-1693	12	4	these	these	DET
ijtc-1693	12	5	findings	finding	NOUN
ijtc-1693	12	6	encourage	encourage	VERB
ijtc-1693	12	7	the	the	DET
ijtc-1693	12	8	integration	integration	NOUN
ijtc-1693	12	9	of	of	ADP
ijtc-1693	12	10	gcg	gcg	NOUN
ijtc-1693	12	11	principles	principle	NOUN
ijtc-1693	12	12	into	into	ADP
ijtc-1693	12	13	financial	financial	ADJ
ijtc-1693	12	14	decision	decision	NOUN
ijtc-1693	12	15	-	-	PUNCT
ijtc-1693	12	16	making	making	NOUN
ijtc-1693	12	17	.	.	PUNCT
ijtc-1693	13	1	at	at	ADP
ijtc-1693	13	2	the	the	DET
ijtc-1693	13	3	same	same	ADJ
ijtc-1693	13	4	time	time	NOUN
ijtc-1693	13	5	,	,	PUNCT
ijtc-1693	13	6	for	for	ADP
ijtc-1693	13	7	regulators	regulator	NOUN
ijtc-1693	13	8	,	,	PUNCT
ijtc-1693	13	9	the	the	DET
ijtc-1693	13	10	results	result	NOUN
ijtc-1693	13	11	can	can	AUX
ijtc-1693	13	12	serve	serve	VERB
ijtc-1693	13	13	as	as	ADP
ijtc-1693	13	14	a	a	DET
ijtc-1693	13	15	basis	basis	NOUN
ijtc-1693	13	16	for	for	ADP
ijtc-1693	13	17	formulating	formulate	VERB
ijtc-1693	13	18	policies	policy	NOUN
ijtc-1693	13	19	that	that	PRON
ijtc-1693	13	20	support	support	VERB
ijtc-1693	13	21	better	well	ADJ
ijtc-1693	13	22	gcg	gcg	NOUN
ijtc-1693	13	23	implementation	implementation	NOUN
ijtc-1693	13	24	in	in	ADP
ijtc-1693	13	25	the	the	DET
ijtc-1693	13	26	banking	banking	NOUN
ijtc-1693	13	27	sector	sector	NOUN
ijtc-1693	13	28	.	.	PUNCT
ijtc-1693	14	1	for	for	ADP
ijtc-1693	14	2	academics	academic	NOUN
ijtc-1693	14	3	,	,	PUNCT
ijtc-1693	14	4	this	this	DET
ijtc-1693	14	5	research	research	NOUN
ijtc-1693	14	6	provides	provide	VERB
ijtc-1693	14	7	a	a	DET
ijtc-1693	14	8	foundation	foundation	NOUN
ijtc-1693	14	9	for	for	ADP
ijtc-1693	14	10	further	further	ADJ
ijtc-1693	14	11	studies	study	NOUN
ijtc-1693	14	12	on	on	ADP
ijtc-1693	14	13	factors	factor	NOUN
ijtc-1693	14	14	influencing	influence	VERB
ijtc-1693	14	15	firm	firm	ADJ
ijtc-1693	14	16	value	value	NOUN
ijtc-1693	14	17	and	and	CCONJ
ijtc-1693	14	18	the	the	DET
ijtc-1693	14	19	role	role	NOUN
ijtc-1693	14	20	of	of	ADP
ijtc-1693	14	21	gcg	gcg	NOUN
ijtc-1693	14	22	across	across	ADP
ijtc-1693	14	23	various	various	ADJ
ijtc-1693	14	24	industries	industry	NOUN
ijtc-1693	14	25	.	.	PUNCT
ijtc-1693	15	1	keywords	keyword	NOUN
ijtc-1693	15	2	:	:	PUNCT
ijtc-1693	15	3	investment	investment	NOUN
ijtc-1693	15	4	decision	decision	NOUN
ijtc-1693	15	5	,	,	PUNCT
ijtc-1693	15	6	funding	funding	NOUN
ijtc-1693	15	7	,	,	PUNCT
ijtc-1693	15	8	financial	financial	ADJ
ijtc-1693	15	9	performance	performance	NOUN
ijtc-1693	15	10	,	,	PUNCT
ijtc-1693	15	11	good	good	ADJ
ijtc-1693	15	12	corporate	corporate	ADJ
ijtc-1693	15	13	governance	governance	NOUN
ijtc-1693	15	14	,	,	PUNCT
ijtc-1693	15	15	firm	firm	ADJ
ijtc-1693	15	16	value	value	NOUN
ijtc-1693	15	17	this	this	PRON
ijtc-1693	15	18	is	be	AUX
ijtc-1693	15	19	an	an	DET
ijtc-1693	15	20	open	open	ADJ
ijtc-1693	15	21	-	-	PUNCT
ijtc-1693	15	22	access	access	NOUN
ijtc-1693	15	23	article	article	NOUN
ijtc-1693	15	24	under	under	ADP
ijtc-1693	15	25	the	the	DET
ijtc-1693	15	26	cc	cc	NOUN
ijtc-1693	15	27	-	-	PUNCT
ijtc-1693	15	28	by	by	ADP
ijtc-1693	15	29	4.0	4.0	NUM
ijtc-1693	15	30	license	license	NOUN
ijtc-1693	15	31	.	.	PUNCT
ijtc-1693	16	1	introduction	introduction	NOUN
ijtc-1693	16	2	companies	company	NOUN
ijtc-1693	16	3	,	,	PUNCT
ijtc-1693	16	4	especially	especially	ADV
ijtc-1693	16	5	in	in	ADP
ijtc-1693	16	6	the	the	DET
ijtc-1693	16	7	banking	banking	NOUN
ijtc-1693	16	8	industry	industry	NOUN
ijtc-1693	16	9	,	,	PUNCT
ijtc-1693	16	10	must	must	AUX
ijtc-1693	16	11	concentrate	concentrate	VERB
ijtc-1693	16	12	on	on	ADP
ijtc-1693	16	13	investment	investment	NOUN
ijtc-1693	16	14	selections	selection	NOUN
ijtc-1693	16	15	,	,	PUNCT
ijtc-1693	16	16	financing	financing	NOUN
ijtc-1693	16	17	choices	choice	NOUN
ijtc-1693	16	18	,	,	PUNCT
ijtc-1693	16	19	and	and	CCONJ
ijtc-1693	16	20	improving	improve	VERB
ijtc-1693	16	21	financial	financial	ADJ
ijtc-1693	16	22	performance	performance	NOUN
ijtc-1693	16	23	in	in	ADP
ijtc-1693	16	24	the	the	DET
ijtc-1693	16	25	face	face	NOUN
ijtc-1693	16	26	of	of	ADP
ijtc-1693	16	27	growing	grow	VERB
ijtc-1693	16	28	global	global	ADJ
ijtc-1693	16	29	economic	economic	ADJ
ijtc-1693	16	30	instability	instability	NOUN
ijtc-1693	16	31	.	.	PUNCT
ijtc-1693	17	1	nonetheless	nonetheless	ADV
ijtc-1693	17	2	,	,	PUNCT
ijtc-1693	17	3	the	the	DET
ijtc-1693	17	4	intricacies	intricacy	NOUN
ijtc-1693	17	5	of	of	ADP
ijtc-1693	17	6	the	the	DET
ijtc-1693	17	7	worldwide	worldwide	ADJ
ijtc-1693	17	8	economy	economy	NOUN
ijtc-1693	17	9	embed	embe	VERB
ijtc-1693	17	10	it	it	PRON
ijtc-1693	17	11	with	with	ADP
ijtc-1693	17	12	weaknesses	weakness	NOUN
ijtc-1693	17	13	like	like	ADP
ijtc-1693	17	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	17	15	mailto:mardiyani@ugj.ac.id	mailto:mardiyani@ugj.ac.id	NOUN
ijtc-1693	17	16	https://doi.org/10.61194/ijtc.v6i2.1693	https://doi.org/10.61194/ijtc.v6i2.1693	NOUN
ijtc-1693	17	17	the	the	DET
ijtc-1693	17	18	impact	impact	NOUN
ijtc-1693	17	19	of	of	ADP
ijtc-1693	17	20	investment	investment	NOUN
ijtc-1693	17	21	decisions	decision	NOUN
ijtc-1693	17	22	,	,	PUNCT
ijtc-1693	17	23	funding	funding	NOUN
ijtc-1693	17	24	strategies	strategy	NOUN
ijtc-1693	17	25	,	,	PUNCT
ijtc-1693	17	26	and	and	CCONJ
ijtc-1693	17	27	financial	financial	ADJ
ijtc-1693	17	28	performance	performance	NOUN
ijtc-1693	17	29	on	on	ADP
ijtc-1693	17	30	firm	firm	ADJ
ijtc-1693	17	31	value	value	NOUN
ijtc-1693	17	32	:	:	PUNCT
ijtc-1693	17	33	the	the	DET
ijtc-1693	17	34	moderating	moderate	VERB
ijtc-1693	17	35	role	role	NOUN
ijtc-1693	17	36	of	of	ADP
ijtc-1693	17	37	gcg	gcg	PROPN
ijtc-1693	17	38	erpina	erpina	PROPN
ijtc-1693	17	39	,	,	PUNCT
ijtc-1693	17	40	budhiarto	budhiarto	NOUN
ijtc-1693	17	41	,	,	PUNCT
ijtc-1693	17	42	and	and	CCONJ
ijtc-1693	17	43	mardiyani	mardiyani	ADJ
ijtc-1693	17	44	2	2	NUM
ijtc-1693	17	45	|	|	ADV
ijtc-1693	17	46	ilomata	ilomata	PROPN
ijtc-1693	17	47	international	international	ADJ
ijtc-1693	17	48	journal	journal	NOUN
ijtc-1693	17	49	of	of	ADP
ijtc-1693	17	50	tax	tax	PROPN
ijtc-1693	17	51	&	&	CCONJ
ijtc-1693	17	52	accounting	accounting	PROPN
ijtc-1693	17	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1693	17	54	inflationary	inflationary	ADJ
ijtc-1693	17	55	pressures	pressure	NOUN
ijtc-1693	17	56	,	,	PUNCT
ijtc-1693	17	57	geopolitical	geopolitical	ADJ
ijtc-1693	17	58	uncertainties	uncertainty	NOUN
ijtc-1693	17	59	,	,	PUNCT
ijtc-1693	17	60	and	and	CCONJ
ijtc-1693	17	61	commodity	commodity	NOUN
ijtc-1693	17	62	price	price	NOUN
ijtc-1693	17	63	fluctuations	fluctuation	NOUN
ijtc-1693	17	64	.	.	PUNCT
ijtc-1693	18	1	one	one	NUM
ijtc-1693	18	2	example	example	NOUN
ijtc-1693	18	3	is	be	AUX
ijtc-1693	18	4	the	the	DET
ijtc-1693	18	5	imf	imf	PROPN
ijtc-1693	18	6	,	,	PUNCT
ijtc-1693	18	7	which	which	PRON
ijtc-1693	18	8	indicates	indicate	VERB
ijtc-1693	18	9	the	the	DET
ijtc-1693	18	10	potential	potential	NOUN
ijtc-1693	18	11	for	for	ADP
ijtc-1693	18	12	global	global	ADJ
ijtc-1693	18	13	recession	recession	NOUN
ijtc-1693	18	14	in	in	ADP
ijtc-1693	18	15	2023	2023	NUM
ijtc-1693	18	16	,	,	PUNCT
ijtc-1693	18	17	caused	cause	VERB
ijtc-1693	18	18	by	by	ADP
ijtc-1693	18	19	rising	rise	VERB
ijtc-1693	18	20	inflation	inflation	NOUN
ijtc-1693	18	21	,	,	PUNCT
ijtc-1693	18	22	interest	interest	NOUN
ijtc-1693	18	23	rates	rate	NOUN
ijtc-1693	18	24	,	,	PUNCT
ijtc-1693	18	25	and	and	CCONJ
ijtc-1693	18	26	also	also	ADV
ijtc-1693	18	27	the	the	DET
ijtc-1693	18	28	opec	opec	PROPN
ijtc-1693	18	29	oil	oil	NOUN
ijtc-1693	18	30	production	production	NOUN
ijtc-1693	18	31	cuts	cut	NOUN
ijtc-1693	18	32	(	(	PUNCT
ijtc-1693	18	33	katadata	katadata	NOUN
ijtc-1693	18	34	,	,	PUNCT
ijtc-1693	18	35	2022)such	2022)such	NUM
ijtc-1693	18	36	circumstances	circumstance	NOUN
ijtc-1693	18	37	highlight	highlight	VERB
ijtc-1693	18	38	the	the	DET
ijtc-1693	18	39	importance	importance	NOUN
ijtc-1693	18	40	of	of	ADP
ijtc-1693	18	41	adaptive	adaptive	ADJ
ijtc-1693	18	42	ways	way	NOUN
ijtc-1693	18	43	for	for	SCONJ
ijtc-1693	18	44	the	the	DET
ijtc-1693	18	45	banking	banking	NOUN
ijtc-1693	18	46	sector	sector	NOUN
ijtc-1693	18	47	to	to	PART
ijtc-1693	18	48	weather	weather	VERB
ijtc-1693	18	49	economic	economic	ADJ
ijtc-1693	18	50	uncertainties	uncertainty	NOUN
ijtc-1693	18	51	while	while	SCONJ
ijtc-1693	18	52	assuring	assure	VERB
ijtc-1693	18	53	itself	itself	PRON
ijtc-1693	18	54	of	of	ADP
ijtc-1693	18	55	continued	continue	VERB
ijtc-1693	18	56	sustainability	sustainability	NOUN
ijtc-1693	18	57	in	in	ADP
ijtc-1693	18	58	the	the	DET
ijtc-1693	18	59	future	future	NOUN
ijtc-1693	18	60	.	.	PUNCT
ijtc-1693	19	1	notwithstanding	notwithstanding	ADP
ijtc-1693	19	2	these	these	DET
ijtc-1693	19	3	difficulties	difficulty	NOUN
ijtc-1693	19	4	,	,	PUNCT
ijtc-1693	19	5	indonesia	indonesia	PROPN
ijtc-1693	19	6	's	's	PART
ijtc-1693	19	7	state	state	NOUN
ijtc-1693	19	8	-	-	PUNCT
ijtc-1693	19	9	owned	own	VERB
ijtc-1693	19	10	banks	bank	NOUN
ijtc-1693	19	11	have	have	AUX
ijtc-1693	19	12	shown	show	VERB
ijtc-1693	19	13	resilience	resilience	NOUN
ijtc-1693	19	14	under	under	ADP
ijtc-1693	19	15	the	the	DET
ijtc-1693	19	16	backing	backing	NOUN
ijtc-1693	19	17	of	of	ADP
ijtc-1693	19	18	more	more	ADJ
ijtc-1693	19	19	digitization	digitization	NOUN
ijtc-1693	19	20	and	and	CCONJ
ijtc-1693	19	21	greater	great	ADJ
ijtc-1693	19	22	financial	financial	ADJ
ijtc-1693	19	23	inclusion	inclusion	NOUN
ijtc-1693	19	24	,	,	PUNCT
ijtc-1693	19	25	so	so	ADV
ijtc-1693	19	26	improving	improve	VERB
ijtc-1693	19	27	sector	sector	NOUN
ijtc-1693	19	28	stability	stability	NOUN
ijtc-1693	19	29	and	and	CCONJ
ijtc-1693	19	30	service	service	NOUN
ijtc-1693	19	31	efficiency	efficiency	NOUN
ijtc-1693	19	32	(	(	PUNCT
ijtc-1693	19	33	cnbc	cnbc	PROPN
ijtc-1693	19	34	indonesia	indonesia	PROPN
ijtc-1693	19	35	,	,	PUNCT
ijtc-1693	19	36	2022	2022	NUM
ijtc-1693	19	37	)	)	PUNCT
ijtc-1693	19	38	.	.	PUNCT
ijtc-1693	20	1	however	however	ADV
ijtc-1693	20	2	,	,	PUNCT
ijtc-1693	20	3	the	the	DET
ijtc-1693	20	4	market	market	NOUN
ijtc-1693	20	5	pressure	pressure	NOUN
ijtc-1693	20	6	that	that	PRON
ijtc-1693	20	7	is	be	AUX
ijtc-1693	20	8	not	not	PART
ijtc-1693	20	9	avoided	avoid	VERB
ijtc-1693	20	10	is	be	AUX
ijtc-1693	20	11	still	still	ADV
ijtc-1693	20	12	very	very	ADV
ijtc-1693	20	13	much	much	ADV
ijtc-1693	20	14	visible	visible	ADJ
ijtc-1693	20	15	in	in	ADP
ijtc-1693	20	16	the	the	DET
ijtc-1693	20	17	performance	performance	NOUN
ijtc-1693	20	18	of	of	ADP
ijtc-1693	20	19	the	the	DET
ijtc-1693	20	20	banking	banking	NOUN
ijtc-1693	20	21	sector	sector	NOUN
ijtc-1693	20	22	stocks	stock	NOUN
ijtc-1693	20	23	,	,	PUNCT
ijtc-1693	20	24	which	which	PRON
ijtc-1693	20	25	have	have	AUX
ijtc-1693	20	26	resulted	result	VERB
ijtc-1693	20	27	in	in	ADP
ijtc-1693	20	28	a	a	DET
ijtc-1693	20	29	drop	drop	NOUN
ijtc-1693	20	30	in	in	ADP
ijtc-1693	20	31	the	the	DET
ijtc-1693	20	32	indonesia	indonesia	PROPN
ijtc-1693	20	33	stock	stock	PROPN
ijtc-1693	20	34	exchange	exchange	PROPN
ijtc-1693	20	35	composite	composite	ADJ
ijtc-1693	20	36	index	index	NOUN
ijtc-1693	20	37	of	of	ADP
ijtc-1693	20	38	0.90	0.90	NUM
ijtc-1693	20	39	%	%	NOUN
ijtc-1693	20	40	in	in	ADP
ijtc-1693	20	41	the	the	DET
ijtc-1693	20	42	early	early	ADJ
ijtc-1693	20	43	of	of	ADP
ijtc-1693	20	44	2023	2023	NUM
ijtc-1693	20	45	(	(	PUNCT
ijtc-1693	20	46	investor.id	investor.id	NUM
ijtc-1693	20	47	,	,	PUNCT
ijtc-1693	20	48	2023	2023	NUM
ijtc-1693	20	49	)	)	PUNCT
ijtc-1693	20	50	.	.	PUNCT
ijtc-1693	21	1	the	the	DET
ijtc-1693	21	2	most	most	ADV
ijtc-1693	21	3	comprehensive	comprehensive	ADJ
ijtc-1693	21	4	approach	approach	NOUN
ijtc-1693	21	5	is	be	AUX
ijtc-1693	21	6	the	the	DET
ijtc-1693	21	7	key	key	ADJ
ijtc-1693	21	8	element	element	NOUN
ijtc-1693	21	9	of	of	ADP
ijtc-1693	21	10	the	the	DET
ijtc-1693	21	11	integrated	integrate	VERB
ijtc-1693	21	12	strategy	strategy	NOUN
ijtc-1693	21	13	,	,	PUNCT
ijtc-1693	21	14	which	which	PRON
ijtc-1693	21	15	will	will	AUX
ijtc-1693	21	16	keep	keep	VERB
ijtc-1693	21	17	public	public	ADJ
ijtc-1693	21	18	confidence	confidence	NOUN
ijtc-1693	21	19	;	;	PUNCT
ijtc-1693	21	20	build	build	VERB
ijtc-1693	21	21	a	a	DET
ijtc-1693	21	22	fund	fund	NOUN
ijtc-1693	21	23	professionally	professionally	ADV
ijtc-1693	21	24	,	,	PUNCT
ijtc-1693	21	25	through	through	ADP
ijtc-1693	21	26	the	the	DET
ijtc-1693	21	27	whole	whole	ADJ
ijtc-1693	21	28	commercialization	commercialization	NOUN
ijtc-1693	21	29	process	process	NOUN
ijtc-1693	21	30	,	,	PUNCT
ijtc-1693	21	31	to	to	PART
ijtc-1693	21	32	achieve	achieve	VERB
ijtc-1693	21	33	the	the	DET
ijtc-1693	21	34	essential	essential	ADJ
ijtc-1693	21	35	maximization	maximization	NOUN
ijtc-1693	21	36	of	of	ADP
ijtc-1693	21	37	the	the	DET
ijtc-1693	21	38	value	value	NOUN
ijtc-1693	21	39	(	(	PUNCT
ijtc-1693	21	40	hikmah	hikmah	NOUN
ijtc-1693	21	41	et	et	PROPN
ijtc-1693	21	42	al	al	PROPN
ijtc-1693	21	43	.	.	PROPN
ijtc-1693	21	44	,	,	PUNCT
ijtc-1693	21	45	2024	2024	NUM
ijtc-1693	21	46	;	;	PUNCT
ijtc-1693	21	47	saddam	saddam	PROPN
ijtc-1693	21	48	et	et	PROPN
ijtc-1693	21	49	al	al	PROPN
ijtc-1693	21	50	.	.	PROPN
ijtc-1693	21	51	,	,	PUNCT
ijtc-1693	21	52	2021	2021	NUM
ijtc-1693	21	53	)	)	PUNCT
ijtc-1693	21	54	.	.	PUNCT
ijtc-1693	22	1	this	this	DET
ijtc-1693	22	2	situation	situation	NOUN
ijtc-1693	22	3	requires	require	VERB
ijtc-1693	22	4	banks	bank	NOUN
ijtc-1693	22	5	,	,	PUNCT
ijtc-1693	22	6	especially	especially	ADV
ijtc-1693	22	7	digital	digital	ADJ
ijtc-1693	22	8	banks	bank	NOUN
ijtc-1693	22	9	throughout	throughout	ADP
ijtc-1693	22	10	2022	2022	NUM
ijtc-1693	22	11	,	,	PUNCT
ijtc-1693	22	12	to	to	PART
ijtc-1693	22	13	create	create	VERB
ijtc-1693	22	14	integrated	integrated	ADJ
ijtc-1693	22	15	strategies	strategy	NOUN
ijtc-1693	22	16	to	to	PART
ijtc-1693	22	17	solve	solve	VERB
ijtc-1693	22	18	the	the	DET
ijtc-1693	22	19	drop	drop	NOUN
ijtc-1693	22	20	in	in	ADP
ijtc-1693	22	21	stock	stock	NOUN
ijtc-1693	22	22	values	value	NOUN
ijtc-1693	22	23	.	.	PUNCT
ijtc-1693	23	1	managing	manage	VERB
ijtc-1693	23	2	and	and	CCONJ
ijtc-1693	23	3	distributing	distribute	VERB
ijtc-1693	23	4	funds	fund	NOUN
ijtc-1693	23	5	must	must	AUX
ijtc-1693	23	6	be	be	AUX
ijtc-1693	23	7	done	do	VERB
ijtc-1693	23	8	professionally	professionally	ADV
ijtc-1693	23	9	and	and	CCONJ
ijtc-1693	23	10	accountably	accountably	ADV
ijtc-1693	23	11	,	,	PUNCT
ijtc-1693	23	12	as	as	SCONJ
ijtc-1693	23	13	public	public	ADJ
ijtc-1693	23	14	trust	trust	NOUN
ijtc-1693	23	15	must	must	AUX
ijtc-1693	23	16	remain	remain	VERB
ijtc-1693	23	17	intact	intact	ADJ
ijtc-1693	23	18	for	for	ADP
ijtc-1693	23	19	banks	bank	NOUN
ijtc-1693	23	20	(	(	PUNCT
ijtc-1693	23	21	hikmah	hikmah	NOUN
ijtc-1693	23	22	et	et	PROPN
ijtc-1693	23	23	al	al	PROPN
ijtc-1693	23	24	.	.	PROPN
ijtc-1693	23	25	,	,	PUNCT
ijtc-1693	23	26	2024	2024	NUM
ijtc-1693	23	27	)	)	PUNCT
ijtc-1693	23	28	.	.	PUNCT
ijtc-1693	24	1	such	such	ADJ
ijtc-1693	24	2	trust	trust	NOUN
ijtc-1693	24	3	allows	allow	VERB
ijtc-1693	24	4	the	the	DET
ijtc-1693	24	5	banks	bank	NOUN
ijtc-1693	24	6	to	to	PART
ijtc-1693	24	7	get	get	VERB
ijtc-1693	24	8	their	their	PRON
ijtc-1693	24	9	maximum	maximum	ADJ
ijtc-1693	24	10	profits	profit	NOUN
ijtc-1693	24	11	,	,	PUNCT
ijtc-1693	24	12	and	and	CCONJ
ijtc-1693	24	13	they	they	PRON
ijtc-1693	24	14	are	be	AUX
ijtc-1693	24	15	demanded	demand	VERB
ijtc-1693	24	16	to	to	PART
ijtc-1693	24	17	contribute	contribute	VERB
ijtc-1693	24	18	in	in	ADP
ijtc-1693	24	19	a	a	DET
ijtc-1693	24	20	manner	manner	NOUN
ijtc-1693	24	21	to	to	PART
ijtc-1693	24	22	improve	improve	VERB
ijtc-1693	24	23	the	the	DET
ijtc-1693	24	24	welfare	welfare	NOUN
ijtc-1693	24	25	of	of	ADP
ijtc-1693	24	26	the	the	DET
ijtc-1693	24	27	shareholder	shareholder	NOUN
ijtc-1693	24	28	and	and	CCONJ
ijtc-1693	24	29	also	also	ADV
ijtc-1693	24	30	maximize	maximize	VERB
ijtc-1693	24	31	the	the	DET
ijtc-1693	24	32	value	value	NOUN
ijtc-1693	24	33	of	of	ADP
ijtc-1693	24	34	the	the	DET
ijtc-1693	24	35	firm	firm	NOUN
ijtc-1693	24	36	(	(	PUNCT
ijtc-1693	24	37	saddam	saddam	PROPN
ijtc-1693	24	38	et	et	PROPN
ijtc-1693	24	39	al	al	PROPN
ijtc-1693	24	40	.	.	PROPN
ijtc-1693	24	41	,	,	PUNCT
ijtc-1693	24	42	2021	2021	NUM
ijtc-1693	24	43	)	)	PUNCT
ijtc-1693	24	44	.	.	PUNCT
ijtc-1693	25	1	this	this	PRON
ijtc-1693	25	2	is	be	AUX
ijtc-1693	25	3	based	base	VERB
ijtc-1693	25	4	on	on	ADP
ijtc-1693	25	5	how	how	SCONJ
ijtc-1693	25	6	the	the	DET
ijtc-1693	25	7	market	market	NOUN
ijtc-1693	25	8	views	view	VERB
ijtc-1693	25	9	a	a	DET
ijtc-1693	25	10	company	company	NOUN
ijtc-1693	25	11	stock	stock	NOUN
ijtc-1693	25	12	's	's	PART
ijtc-1693	25	13	growth	growth	NOUN
ijtc-1693	25	14	rate	rate	NOUN
ijtc-1693	25	15	based	base	VERB
ijtc-1693	25	16	on	on	ADP
ijtc-1693	25	17	performance	performance	NOUN
ijtc-1693	25	18	and	and	CCONJ
ijtc-1693	25	19	future	future	ADJ
ijtc-1693	25	20	potential	potential	ADJ
ijtc-1693	25	21	risk	risk	NOUN
ijtc-1693	25	22	.	.	PUNCT
ijtc-1693	26	1	some	some	DET
ijtc-1693	26	2	such	such	ADJ
ijtc-1693	26	3	essential	essential	ADJ
ijtc-1693	26	4	factors	factor	NOUN
ijtc-1693	26	5	drive	drive	VERB
ijtc-1693	26	6	a	a	DET
ijtc-1693	26	7	firm	firm	NOUN
ijtc-1693	26	8	's	's	PART
ijtc-1693	26	9	value	value	NOUN
ijtc-1693	26	10	.	.	PUNCT
ijtc-1693	27	1	first	first	ADV
ijtc-1693	27	2	,	,	PUNCT
ijtc-1693	27	3	investment	investment	NOUN
ijtc-1693	27	4	decisions	decision	NOUN
ijtc-1693	27	5	play	play	VERB
ijtc-1693	27	6	a	a	DET
ijtc-1693	27	7	central	central	ADJ
ijtc-1693	27	8	role	role	NOUN
ijtc-1693	27	9	in	in	ADP
ijtc-1693	27	10	how	how	SCONJ
ijtc-1693	27	11	resources	resource	NOUN
ijtc-1693	27	12	are	be	AUX
ijtc-1693	27	13	allocated	allocate	VERB
ijtc-1693	27	14	to	to	ADP
ijtc-1693	27	15	projects	project	NOUN
ijtc-1693	27	16	that	that	PRON
ijtc-1693	27	17	underpin	underpin	VERB
ijtc-1693	27	18	growth	growth	NOUN
ijtc-1693	27	19	and	and	CCONJ
ijtc-1693	27	20	sustainability	sustainability	NOUN
ijtc-1693	27	21	(	(	PUNCT
ijtc-1693	27	22	djuminah	djuminah	NOUN
ijtc-1693	27	23	et	et	PROPN
ijtc-1693	27	24	al	al	PROPN
ijtc-1693	27	25	.	.	PROPN
ijtc-1693	27	26	,	,	PUNCT
ijtc-1693	27	27	2023	2023	NUM
ijtc-1693	27	28	;	;	PUNCT
ijtc-1693	27	29	zaki	zaki	PROPN
ijtc-1693	27	30	et	et	PROPN
ijtc-1693	27	31	al	al	PROPN
ijtc-1693	27	32	.	.	PROPN
ijtc-1693	27	33	,	,	PUNCT
ijtc-1693	27	34	2023	2023	NUM
ijtc-1693	27	35	)	)	PUNCT
ijtc-1693	27	36	.	.	PUNCT
ijtc-1693	28	1	investing	invest	VERB
ijtc-1693	28	2	wisely	wisely	ADV
ijtc-1693	28	3	is	be	AUX
ijtc-1693	28	4	imperative	imperative	ADJ
ijtc-1693	28	5	for	for	ADP
ijtc-1693	28	6	long	long	ADJ
ijtc-1693	28	7	-	-	PUNCT
ijtc-1693	28	8	term	term	NOUN
ijtc-1693	28	9	profitability	profitability	NOUN
ijtc-1693	28	10	.	.	PUNCT
ijtc-1693	29	1	however	however	ADV
ijtc-1693	29	2	,	,	PUNCT
ijtc-1693	29	3	it	it	PRON
ijtc-1693	29	4	also	also	ADV
ijtc-1693	29	5	signals	signal	VERB
ijtc-1693	29	6	to	to	ADP
ijtc-1693	29	7	the	the	DET
ijtc-1693	29	8	public	public	ADJ
ijtc-1693	29	9	markets	market	NOUN
ijtc-1693	29	10	that	that	SCONJ
ijtc-1693	29	11	the	the	DET
ijtc-1693	29	12	business	business	NOUN
ijtc-1693	29	13	is	be	AUX
ijtc-1693	29	14	genuinely	genuinely	ADV
ijtc-1693	29	15	investing	invest	VERB
ijtc-1693	29	16	in	in	ADP
ijtc-1693	29	17	innovative	innovative	ADJ
ijtc-1693	29	18	solutions	solution	NOUN
ijtc-1693	29	19	and	and	CCONJ
ijtc-1693	29	20	is	be	AUX
ijtc-1693	29	21	ready	ready	ADJ
ijtc-1693	29	22	for	for	ADP
ijtc-1693	29	23	the	the	DET
ijtc-1693	29	24	future	future	NOUN
ijtc-1693	29	25	.	.	PUNCT
ijtc-1693	30	1	second	second	ADJ
ijtc-1693	30	2	,	,	PUNCT
ijtc-1693	30	3	while	while	SCONJ
ijtc-1693	30	4	funding	funding	NOUN
ijtc-1693	30	5	decisions	decision	NOUN
ijtc-1693	30	6	may	may	AUX
ijtc-1693	30	7	seem	seem	VERB
ijtc-1693	30	8	secondary	secondary	ADJ
ijtc-1693	30	9	(	(	PUNCT
ijtc-1693	30	10	capital	capital	NOUN
ijtc-1693	30	11	structure	structure	NOUN
ijtc-1693	30	12	of	of	ADP
ijtc-1693	30	13	the	the	DET
ijtc-1693	30	14	company	company	NOUN
ijtc-1693	30	15	)	)	PUNCT
ijtc-1693	30	16	,	,	PUNCT
ijtc-1693	30	17	they	they	PRON
ijtc-1693	30	18	are	be	AUX
ijtc-1693	30	19	just	just	ADV
ijtc-1693	30	20	as	as	ADV
ijtc-1693	30	21	important	important	ADJ
ijtc-1693	30	22	.	.	PUNCT
ijtc-1693	31	1	an	an	DET
ijtc-1693	31	2	optimized	optimize	VERB
ijtc-1693	31	3	capital	capital	NOUN
ijtc-1693	31	4	structure	structure	NOUN
ijtc-1693	31	5	strengthens	strengthen	VERB
ijtc-1693	31	6	financial	financial	ADJ
ijtc-1693	31	7	stability	stability	NOUN
ijtc-1693	31	8	while	while	SCONJ
ijtc-1693	31	9	instilling	instill	VERB
ijtc-1693	31	10	lower	low	ADJ
ijtc-1693	31	11	perceived	perceive	VERB
ijtc-1693	31	12	costs	cost	NOUN
ijtc-1693	31	13	to	to	PART
ijtc-1693	31	14	borrow	borrow	VERB
ijtc-1693	31	15	as	as	ADV
ijtc-1693	31	16	well	well	ADV
ijtc-1693	31	17	as	as	ADP
ijtc-1693	31	18	greater	great	ADJ
ijtc-1693	31	19	value	value	NOUN
ijtc-1693	31	20	perception	perception	NOUN
ijtc-1693	31	21	by	by	ADP
ijtc-1693	31	22	the	the	DET
ijtc-1693	31	23	market	market	NOUN
ijtc-1693	31	24	(	(	PUNCT
ijtc-1693	31	25	brigham	brigham	PROPN
ijtc-1693	31	26	et	et	PROPN
ijtc-1693	31	27	al	al	PROPN
ijtc-1693	31	28	.	.	PROPN
ijtc-1693	31	29	,	,	PUNCT
ijtc-1693	31	30	2019	2019	NUM
ijtc-1693	31	31	)	)	PUNCT
ijtc-1693	31	32	.	.	PUNCT
ijtc-1693	32	1	financial	financial	ADJ
ijtc-1693	32	2	performance	performance	NOUN
ijtc-1693	32	3	is	be	AUX
ijtc-1693	32	4	a	a	DET
ijtc-1693	32	5	key	key	ADJ
ijtc-1693	32	6	factor	factor	NOUN
ijtc-1693	32	7	in	in	ADP
ijtc-1693	32	8	assessing	assess	VERB
ijtc-1693	32	9	firm	firm	ADJ
ijtc-1693	32	10	value	value	NOUN
ijtc-1693	32	11	as	as	ADV
ijtc-1693	32	12	well	well	ADV
ijtc-1693	32	13	.	.	PUNCT
ijtc-1693	33	1	asset	asset	NOUN
ijtc-1693	33	2	management	management	NOUN
ijtc-1693	33	3	and	and	CCONJ
ijtc-1693	33	4	operational	operational	ADJ
ijtc-1693	33	5	effectiveness	effectiveness	NOUN
ijtc-1693	33	6	drive	drive	VERB
ijtc-1693	33	7	strong	strong	ADJ
ijtc-1693	33	8	profitability	profitability	NOUN
ijtc-1693	33	9	,	,	PUNCT
ijtc-1693	33	10	which	which	PRON
ijtc-1693	33	11	strengthens	strengthen	VERB
ijtc-1693	33	12	investor	investor	NOUN
ijtc-1693	33	13	confidence	confidence	NOUN
ijtc-1693	33	14	and	and	CCONJ
ijtc-1693	33	15	stock	stock	NOUN
ijtc-1693	33	16	demand	demand	NOUN
ijtc-1693	33	17	.	.	PUNCT
ijtc-1693	34	1	on	on	ADP
ijtc-1693	34	2	the	the	DET
ijtc-1693	34	3	contrary	contrary	NOUN
ijtc-1693	34	4	,	,	PUNCT
ijtc-1693	34	5	low	low	ADJ
ijtc-1693	34	6	profitability	profitability	NOUN
ijtc-1693	34	7	suggests	suggest	VERB
ijtc-1693	34	8	inefficiencies	inefficiency	NOUN
ijtc-1693	34	9	in	in	ADP
ijtc-1693	34	10	operations	operation	NOUN
ijtc-1693	34	11	that	that	PRON
ijtc-1693	34	12	result	result	VERB
ijtc-1693	34	13	in	in	ADP
ijtc-1693	34	14	a	a	DET
ijtc-1693	34	15	waste	waste	NOUN
ijtc-1693	34	16	of	of	ADP
ijtc-1693	34	17	resources	resource	NOUN
ijtc-1693	34	18	and	and	CCONJ
ijtc-1693	34	19	profit	profit	NOUN
ijtc-1693	34	20	potential	potential	NOUN
ijtc-1693	34	21	.	.	PUNCT
ijtc-1693	35	1	this	this	PRON
ijtc-1693	35	2	creates	create	VERB
ijtc-1693	35	3	a	a	DET
ijtc-1693	35	4	negative	negative	ADJ
ijtc-1693	35	5	image	image	NOUN
ijtc-1693	35	6	that	that	PRON
ijtc-1693	35	7	makes	make	VERB
ijtc-1693	35	8	it	it	PRON
ijtc-1693	35	9	hard	hard	ADJ
ijtc-1693	35	10	for	for	SCONJ
ijtc-1693	35	11	investors	investor	NOUN
ijtc-1693	35	12	to	to	PART
ijtc-1693	35	13	believe	believe	VERB
ijtc-1693	35	14	the	the	DET
ijtc-1693	35	15	company	company	NOUN
ijtc-1693	35	16	,	,	PUNCT
ijtc-1693	35	17	therefore	therefore	ADV
ijtc-1693	35	18	decreasing	decrease	VERB
ijtc-1693	35	19	the	the	DET
ijtc-1693	35	20	demand	demand	NOUN
ijtc-1693	35	21	for	for	ADP
ijtc-1693	35	22	the	the	DET
ijtc-1693	35	23	share	share	NOUN
ijtc-1693	35	24	which	which	PRON
ijtc-1693	35	25	eventually	eventually	ADV
ijtc-1693	35	26	reduces	reduce	VERB
ijtc-1693	35	27	the	the	DET
ijtc-1693	35	28	market	market	NOUN
ijtc-1693	35	29	cap	cap	NOUN
ijtc-1693	35	30	,	,	PUNCT
ijtc-1693	35	31	and	and	CCONJ
ijtc-1693	35	32	the	the	DET
ijtc-1693	35	33	company	company	NOUN
ijtc-1693	35	34	loses	lose	VERB
ijtc-1693	35	35	its	its	PRON
ijtc-1693	35	36	competitive	competitive	ADJ
ijtc-1693	35	37	advantage	advantage	NOUN
ijtc-1693	35	38	in	in	ADP
ijtc-1693	35	39	the	the	DET
ijtc-1693	35	40	future	future	NOUN
ijtc-1693	35	41	(	(	PUNCT
ijtc-1693	35	42	aprilia	aprilia	PROPN
ijtc-1693	35	43	et	et	PROPN
ijtc-1693	35	44	al	al	PROPN
ijtc-1693	35	45	.	.	PROPN
ijtc-1693	35	46	,	,	PUNCT
ijtc-1693	35	47	2021	2021	NUM
ijtc-1693	35	48	)	)	PUNCT
ijtc-1693	35	49	.	.	PUNCT
ijtc-1693	36	1	however	however	ADV
ijtc-1693	36	2	,	,	PUNCT
ijtc-1693	36	3	research	research	NOUN
ijtc-1693	36	4	results	result	NOUN
ijtc-1693	36	5	on	on	ADP
ijtc-1693	36	6	the	the	DET
ijtc-1693	36	7	interaction	interaction	NOUN
ijtc-1693	36	8	between	between	ADP
ijtc-1693	36	9	investment	investment	NOUN
ijtc-1693	36	10	decisions	decision	NOUN
ijtc-1693	36	11	,	,	PUNCT
ijtc-1693	36	12	funding	funding	NOUN
ijtc-1693	36	13	tactics	tactic	NOUN
ijtc-1693	36	14	,	,	PUNCT
ijtc-1693	36	15	financial	financial	ADJ
ijtc-1693	36	16	performance	performance	NOUN
ijtc-1693	36	17	,	,	PUNCT
ijtc-1693	36	18	and	and	CCONJ
ijtc-1693	36	19	business	business	NOUN
ijtc-1693	36	20	value	value	NOUN
ijtc-1693	36	21	still	still	ADV
ijtc-1693	36	22	vary	vary	VERB
ijtc-1693	36	23	,	,	PUNCT
ijtc-1693	36	24	nevertheless	nevertheless	ADV
ijtc-1693	36	25	.	.	PUNCT
ijtc-1693	37	1	for	for	ADP
ijtc-1693	37	2	instance	instance	NOUN
ijtc-1693	37	3	,	,	PUNCT
ijtc-1693	37	4	susanto	susanto	NOUN
ijtc-1693	37	5	et	et	PROPN
ijtc-1693	37	6	al	al	PROPN
ijtc-1693	37	7	.	.	PROPN
ijtc-1693	37	8	,	,	PUNCT
ijtc-1693	37	9	(	(	PUNCT
ijtc-1693	37	10	2024	2024	NUM
ijtc-1693	37	11	)	)	PUNCT
ijtc-1693	37	12	,	,	PUNCT
ijtc-1693	37	13	found	find	VERB
ijtc-1693	37	14	investment	investment	NOUN
ijtc-1693	37	15	decisions	decision	NOUN
ijtc-1693	37	16	significantly	significantly	ADV
ijtc-1693	37	17	impact	impact	VERB
ijtc-1693	37	18	firm	firm	ADJ
ijtc-1693	37	19	value	value	NOUN
ijtc-1693	37	20	,	,	PUNCT
ijtc-1693	37	21	while	while	SCONJ
ijtc-1693	37	22	yuswandani	yuswandani	PROPN
ijtc-1693	37	23	et	et	PROPN
ijtc-1693	37	24	al	al	PROPN
ijtc-1693	37	25	.	.	PROPN
ijtc-1693	37	26	,	,	PUNCT
ijtc-1693	37	27	(	(	PUNCT
ijtc-1693	37	28	2024	2024	NUM
ijtc-1693	37	29	)	)	PUNCT
ijtc-1693	37	30	,	,	PUNCT
ijtc-1693	37	31	highlighted	highlight	VERB
ijtc-1693	37	32	the	the	DET
ijtc-1693	37	33	influence	influence	NOUN
ijtc-1693	37	34	of	of	ADP
ijtc-1693	37	35	external	external	ADJ
ijtc-1693	37	36	factors	factor	NOUN
ijtc-1693	37	37	like	like	ADP
ijtc-1693	37	38	exchange	exchange	NOUN
ijtc-1693	37	39	rates	rate	NOUN
ijtc-1693	37	40	and	and	CCONJ
ijtc-1693	37	41	inflation	inflation	NOUN
ijtc-1693	37	42	.	.	PUNCT
ijtc-1693	38	1	similarly	similarly	ADV
ijtc-1693	38	2	,	,	PUNCT
ijtc-1693	38	3	studies	study	NOUN
ijtc-1693	38	4	on	on	ADP
ijtc-1693	38	5	funding	funding	NOUN
ijtc-1693	38	6	decisions	decision	NOUN
ijtc-1693	38	7	show	show	VERB
ijtc-1693	38	8	mixed	mixed	ADJ
ijtc-1693	38	9	results	result	NOUN
ijtc-1693	38	10	,	,	PUNCT
ijtc-1693	38	11	with	with	ADP
ijtc-1693	38	12	bahrun	bahrun	PROPN
ijtc-1693	38	13	et	et	PROPN
ijtc-1693	38	14	al	al	PROPN
ijtc-1693	38	15	.	.	PROPN
ijtc-1693	38	16	,	,	PUNCT
ijtc-1693	38	17	(	(	PUNCT
ijtc-1693	38	18	2020	2020	NUM
ijtc-1693	38	19	)	)	PUNCT
ijtc-1693	38	20	,	,	PUNCT
ijtc-1693	38	21	reporting	report	VERB
ijtc-1693	38	22	a	a	DET
ijtc-1693	38	23	positive	positive	ADJ
ijtc-1693	38	24	effect	effect	NOUN
ijtc-1693	38	25	and	and	CCONJ
ijtc-1693	38	26	rachmadani	rachmadani	X
ijtc-1693	38	27	et	et	PROPN
ijtc-1693	38	28	al	al	PROPN
ijtc-1693	38	29	.	.	PROPN
ijtc-1693	38	30	,	,	PUNCT
ijtc-1693	38	31	(	(	PUNCT
ijtc-1693	38	32	2024	2024	NUM
ijtc-1693	38	33	)	)	PUNCT
ijtc-1693	38	34	noting	note	VERB
ijtc-1693	38	35	a	a	DET
ijtc-1693	38	36	slight	slight	ADJ
ijtc-1693	38	37	negative	negative	ADJ
ijtc-1693	38	38	impact	impact	NOUN
ijtc-1693	38	39	.	.	PUNCT
ijtc-1693	39	1	although	although	SCONJ
ijtc-1693	39	2	financial	financial	ADJ
ijtc-1693	39	3	performance	performance	NOUN
ijtc-1693	39	4	generally	generally	ADV
ijtc-1693	39	5	correlates	correlate	VERB
ijtc-1693	39	6	positively	positively	ADV
ijtc-1693	39	7	with	with	ADP
ijtc-1693	39	8	firm	firm	ADJ
ijtc-1693	39	9	value	value	NOUN
ijtc-1693	39	10	(	(	PUNCT
ijtc-1693	39	11	saputri	saputri	PROPN
ijtc-1693	39	12	et	et	PROPN
ijtc-1693	39	13	al	al	PROPN
ijtc-1693	39	14	.	.	PROPN
ijtc-1693	39	15	,	,	PUNCT
ijtc-1693	39	16	2021	2021	NUM
ijtc-1693	39	17	)	)	PUNCT
ijtc-1693	39	18	,	,	PUNCT
ijtc-1693	39	19	the	the	DET
ijtc-1693	39	20	moderating	moderate	VERB
ijtc-1693	39	21	role	role	NOUN
ijtc-1693	39	22	of	of	ADP
ijtc-1693	39	23	good	good	ADJ
ijtc-1693	39	24	corporate	corporate	ADJ
ijtc-1693	39	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	39	26	the	the	DET
ijtc-1693	39	27	impact	impact	NOUN
ijtc-1693	39	28	of	of	ADP
ijtc-1693	39	29	investment	investment	NOUN
ijtc-1693	39	30	decisions	decision	NOUN
ijtc-1693	39	31	,	,	PUNCT
ijtc-1693	39	32	funding	funding	NOUN
ijtc-1693	39	33	strategies	strategy	NOUN
ijtc-1693	39	34	,	,	PUNCT
ijtc-1693	39	35	and	and	CCONJ
ijtc-1693	39	36	financial	financial	ADJ
ijtc-1693	39	37	performance	performance	NOUN
ijtc-1693	39	38	on	on	ADP
ijtc-1693	39	39	firm	firm	ADJ
ijtc-1693	39	40	value	value	NOUN
ijtc-1693	39	41	:	:	PUNCT
ijtc-1693	39	42	the	the	DET
ijtc-1693	39	43	moderating	moderate	VERB
ijtc-1693	39	44	role	role	NOUN
ijtc-1693	39	45	of	of	ADP
ijtc-1693	39	46	gcg	gcg	PROPN
ijtc-1693	39	47	erpina	erpina	PROPN
ijtc-1693	39	48	,	,	PUNCT
ijtc-1693	39	49	budhiarto	budhiarto	NOUN
ijtc-1693	39	50	,	,	PUNCT
ijtc-1693	39	51	and	and	CCONJ
ijtc-1693	39	52	mardiyani	mardiyani	VERB
ijtc-1693	39	53	3	3	NUM
ijtc-1693	39	54	|	|	ADV
ijtc-1693	39	55	ilomata	ilomata	PROPN
ijtc-1693	39	56	international	international	ADJ
ijtc-1693	39	57	journal	journal	NOUN
ijtc-1693	39	58	of	of	ADP
ijtc-1693	39	59	tax	tax	PROPN
ijtc-1693	39	60	&	&	CCONJ
ijtc-1693	39	61	accounting	account	VERB
ijtc-1693	39	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	39	63	governance	governance	NOUN
ijtc-1693	39	64	(	(	PUNCT
ijtc-1693	39	65	gcg	gcg	NOUN
ijtc-1693	39	66	)	)	PUNCT
ijtc-1693	39	67	in	in	ADP
ijtc-1693	39	68	these	these	DET
ijtc-1693	39	69	relationships	relationship	NOUN
ijtc-1693	39	70	remains	remain	VERB
ijtc-1693	39	71	underexplored	underexplored	ADJ
ijtc-1693	39	72	.	.	PUNCT
ijtc-1693	40	1	this	this	DET
ijtc-1693	40	2	study	study	NOUN
ijtc-1693	40	3	addresses	address	VERB
ijtc-1693	40	4	this	this	DET
ijtc-1693	40	5	gap	gap	NOUN
ijtc-1693	40	6	by	by	ADP
ijtc-1693	40	7	examining	examine	VERB
ijtc-1693	40	8	how	how	SCONJ
ijtc-1693	40	9	gcg	gcg	NOUN
ijtc-1693	40	10	,	,	PUNCT
ijtc-1693	40	11	as	as	ADP
ijtc-1693	40	12	a	a	DET
ijtc-1693	40	13	moderating	moderate	VERB
ijtc-1693	40	14	variable	variable	NOUN
ijtc-1693	40	15	,	,	PUNCT
ijtc-1693	40	16	clarifies	clarify	VERB
ijtc-1693	40	17	these	these	DET
ijtc-1693	40	18	dynamics	dynamic	NOUN
ijtc-1693	40	19	,	,	PUNCT
ijtc-1693	40	20	particularly	particularly	ADV
ijtc-1693	40	21	under	under	ADP
ijtc-1693	40	22	external	external	ADJ
ijtc-1693	40	23	macroeconomic	macroeconomic	ADJ
ijtc-1693	40	24	pressures	pressure	NOUN
ijtc-1693	40	25	,	,	PUNCT
ijtc-1693	40	26	offering	offer	VERB
ijtc-1693	40	27	insights	insight	NOUN
ijtc-1693	40	28	into	into	ADP
ijtc-1693	40	29	strengthening	strengthen	VERB
ijtc-1693	40	30	firm	firm	ADJ
ijtc-1693	40	31	resilience	resilience	NOUN
ijtc-1693	40	32	and	and	CCONJ
ijtc-1693	40	33	value	value	NOUN
ijtc-1693	40	34	.	.	PUNCT
ijtc-1693	41	1	though	though	SCONJ
ijtc-1693	41	2	gcg	gcg	PROPN
ijtc-1693	41	3	is	be	AUX
ijtc-1693	41	4	a	a	DET
ijtc-1693	41	5	major	major	ADJ
ijtc-1693	41	6	determinant	determinant	NOUN
ijtc-1693	41	7	of	of	ADP
ijtc-1693	41	8	company	company	NOUN
ijtc-1693	41	9	performance	performance	NOUN
ijtc-1693	41	10	(	(	PUNCT
ijtc-1693	41	11	sumani	sumani	PROPN
ijtc-1693	41	12	et	et	PROPN
ijtc-1693	41	13	al	al	PROPN
ijtc-1693	41	14	.	.	PROPN
ijtc-1693	41	15	,	,	PUNCT
ijtc-1693	41	16	2022	2022	NUM
ijtc-1693	41	17	)	)	PUNCT
ijtc-1693	41	18	.	.	PUNCT
ijtc-1693	42	1	specifically	specifically	ADV
ijtc-1693	42	2	,	,	PUNCT
ijtc-1693	42	3	this	this	DET
ijtc-1693	42	4	study	study	NOUN
ijtc-1693	42	5	fills	fill	VERB
ijtc-1693	42	6	existing	exist	VERB
ijtc-1693	42	7	gaps	gap	NOUN
ijtc-1693	42	8	in	in	ADP
ijtc-1693	42	9	the	the	DET
ijtc-1693	42	10	literature	literature	NOUN
ijtc-1693	42	11	by	by	ADP
ijtc-1693	42	12	exploring	explore	VERB
ijtc-1693	42	13	how	how	SCONJ
ijtc-1693	42	14	gcg	gcg	NOUN
ijtc-1693	42	15	moderates	moderate	VERB
ijtc-1693	42	16	financial	financial	ADJ
ijtc-1693	42	17	dynamics	dynamic	NOUN
ijtc-1693	42	18	in	in	ADP
ijtc-1693	42	19	the	the	DET
ijtc-1693	42	20	highly	highly	ADV
ijtc-1693	42	21	regulated	regulated	ADJ
ijtc-1693	42	22	banking	banking	NOUN
ijtc-1693	42	23	sector	sector	NOUN
ijtc-1693	42	24	and	and	CCONJ
ijtc-1693	42	25	how	how	SCONJ
ijtc-1693	42	26	proper	proper	ADJ
ijtc-1693	42	27	governance	governance	NOUN
ijtc-1693	42	28	practices	practice	NOUN
ijtc-1693	42	29	can	can	AUX
ijtc-1693	42	30	act	act	VERB
ijtc-1693	42	31	as	as	ADP
ijtc-1693	42	32	a	a	DET
ijtc-1693	42	33	channel	channel	NOUN
ijtc-1693	42	34	to	to	PART
ijtc-1693	42	35	enhance	enhance	VERB
ijtc-1693	42	36	the	the	DET
ijtc-1693	42	37	link	link	NOUN
ijtc-1693	42	38	between	between	ADP
ijtc-1693	42	39	financial	financial	ADJ
ijtc-1693	42	40	choices	choice	NOUN
ijtc-1693	42	41	and	and	CCONJ
ijtc-1693	42	42	outcomes	outcome	NOUN
ijtc-1693	42	43	.	.	PUNCT
ijtc-1693	43	1	in	in	ADP
ijtc-1693	43	2	addition	addition	NOUN
ijtc-1693	43	3	,	,	PUNCT
ijtc-1693	43	4	this	this	DET
ijtc-1693	43	5	study	study	NOUN
ijtc-1693	43	6	emphasizes	emphasize	VERB
ijtc-1693	43	7	the	the	DET
ijtc-1693	43	8	importance	importance	NOUN
ijtc-1693	43	9	of	of	ADP
ijtc-1693	43	10	gcg	gcg	NOUN
ijtc-1693	43	11	in	in	ADP
ijtc-1693	43	12	the	the	DET
ijtc-1693	43	13	rgec	rgec	ADJ
ijtc-1693	43	14	framework	framework	NOUN
ijtc-1693	43	15	(	(	PUNCT
ijtc-1693	43	16	risk	risk	NOUN
ijtc-1693	43	17	profile	profile	NOUN
ijtc-1693	43	18	,	,	PUNCT
ijtc-1693	43	19	good	good	ADJ
ijtc-1693	43	20	corporate	corporate	ADJ
ijtc-1693	43	21	governance	governance	NOUN
ijtc-1693	43	22	,	,	PUNCT
ijtc-1693	43	23	earnings	earning	NOUN
ijtc-1693	43	24	and	and	CCONJ
ijtc-1693	43	25	capital	capital	NOUN
ijtc-1693	43	26	)	)	PUNCT
ijtc-1693	43	27	which	which	PRON
ijtc-1693	43	28	,	,	PUNCT
ijtc-1693	43	29	in	in	ADP
ijtc-1693	43	30	general	general	ADJ
ijtc-1693	43	31	,	,	PUNCT
ijtc-1693	43	32	is	be	AUX
ijtc-1693	43	33	neglected	neglect	VERB
ijtc-1693	43	34	because	because	SCONJ
ijtc-1693	43	35	banks	bank	NOUN
ijtc-1693	43	36	are	be	AUX
ijtc-1693	43	37	more	more	ADV
ijtc-1693	43	38	likely	likely	ADJ
ijtc-1693	43	39	to	to	PART
ijtc-1693	43	40	be	be	AUX
ijtc-1693	43	41	guided	guide	VERB
ijtc-1693	43	42	by	by	ADP
ijtc-1693	43	43	financial	financial	ADJ
ijtc-1693	43	44	performance	performance	NOUN
ijtc-1693	43	45	.	.	PUNCT
ijtc-1693	44	1	gcg	gcg	NOUN
ijtc-1693	44	2	is	be	AUX
ijtc-1693	44	3	important	important	ADJ
ijtc-1693	44	4	in	in	ADP
ijtc-1693	44	5	protecting	protect	VERB
ijtc-1693	44	6	the	the	DET
ijtc-1693	44	7	interests	interest	NOUN
ijtc-1693	44	8	of	of	ADP
ijtc-1693	44	9	stakeholders	stakeholder	NOUN
ijtc-1693	44	10	,	,	PUNCT
ijtc-1693	44	11	including	include	VERB
ijtc-1693	44	12	the	the	DET
ijtc-1693	44	13	public	public	NOUN
ijtc-1693	44	14	.	.	PUNCT
ijtc-1693	45	1	the	the	DET
ijtc-1693	45	2	incorporation	incorporation	NOUN
ijtc-1693	45	3	of	of	ADP
ijtc-1693	45	4	gcg	gcg	NOUN
ijtc-1693	45	5	is	be	AUX
ijtc-1693	45	6	not	not	PART
ijtc-1693	45	7	only	only	ADV
ijtc-1693	45	8	a	a	DET
ijtc-1693	45	9	provision	provision	NOUN
ijtc-1693	45	10	of	of	ADP
ijtc-1693	45	11	regulation	regulation	NOUN
ijtc-1693	45	12	but	but	CCONJ
ijtc-1693	45	13	also	also	ADV
ijtc-1693	45	14	a	a	DET
ijtc-1693	45	15	strategic	strategic	ADJ
ijtc-1693	45	16	issue	issue	NOUN
ijtc-1693	45	17	that	that	PRON
ijtc-1693	45	18	can	can	AUX
ijtc-1693	45	19	significantly	significantly	ADV
ijtc-1693	45	20	impact	impact	VERB
ijtc-1693	45	21	the	the	DET
ijtc-1693	45	22	long	long	ADJ
ijtc-1693	45	23	-	-	PUNCT
ijtc-1693	45	24	term	term	NOUN
ijtc-1693	45	25	stability	stability	NOUN
ijtc-1693	45	26	and	and	CCONJ
ijtc-1693	45	27	sustainability	sustainability	NOUN
ijtc-1693	45	28	of	of	ADP
ijtc-1693	45	29	bank	bank	NOUN
ijtc-1693	45	30	institutions	institution	NOUN
ijtc-1693	45	31	.	.	PUNCT
ijtc-1693	46	1	this	this	DET
ijtc-1693	46	2	research	research	NOUN
ijtc-1693	46	3	aims	aim	VERB
ijtc-1693	46	4	to	to	PART
ijtc-1693	46	5	examine	examine	VERB
ijtc-1693	46	6	the	the	DET
ijtc-1693	46	7	impact	impact	NOUN
ijtc-1693	46	8	of	of	ADP
ijtc-1693	46	9	investment	investment	NOUN
ijtc-1693	46	10	decisions	decision	NOUN
ijtc-1693	46	11	,	,	PUNCT
ijtc-1693	46	12	funding	funding	NOUN
ijtc-1693	46	13	,	,	PUNCT
ijtc-1693	46	14	and	and	CCONJ
ijtc-1693	46	15	financial	financial	ADJ
ijtc-1693	46	16	performance	performance	NOUN
ijtc-1693	46	17	on	on	ADP
ijtc-1693	46	18	firm	firm	ADJ
ijtc-1693	46	19	value	value	NOUN
ijtc-1693	46	20	by	by	ADP
ijtc-1693	46	21	including	include	VERB
ijtc-1693	46	22	gcg	gcg	NOUN
ijtc-1693	46	23	as	as	ADP
ijtc-1693	46	24	the	the	DET
ijtc-1693	46	25	moderating	moderate	VERB
ijtc-1693	46	26	variable	variable	NOUN
ijtc-1693	46	27	.	.	PUNCT
ijtc-1693	47	1	thus	thus	ADV
ijtc-1693	47	2	,	,	PUNCT
ijtc-1693	47	3	it	it	PRON
ijtc-1693	47	4	fills	fill	VERB
ijtc-1693	47	5	some	some	DET
ijtc-1693	47	6	gaps	gap	NOUN
ijtc-1693	47	7	in	in	ADP
ijtc-1693	47	8	the	the	DET
ijtc-1693	47	9	literature	literature	NOUN
ijtc-1693	47	10	and	and	CCONJ
ijtc-1693	47	11	provides	provide	VERB
ijtc-1693	47	12	useful	useful	ADJ
ijtc-1693	47	13	directions	direction	NOUN
ijtc-1693	47	14	for	for	ADP
ijtc-1693	47	15	banking	banking	NOUN
ijtc-1693	47	16	companies	company	NOUN
ijtc-1693	47	17	to	to	PART
ijtc-1693	47	18	enhance	enhance	VERB
ijtc-1693	47	19	their	their	PRON
ijtc-1693	47	20	financial	financial	ADJ
ijtc-1693	47	21	strategies	strategy	NOUN
ijtc-1693	47	22	and	and	CCONJ
ijtc-1693	47	23	governance	governance	NOUN
ijtc-1693	47	24	practices	practice	NOUN
ijtc-1693	47	25	.	.	PUNCT
ijtc-1693	48	1	it	it	PRON
ijtc-1693	48	2	aims	aim	VERB
ijtc-1693	48	3	,	,	PUNCT
ijtc-1693	48	4	ultimately	ultimately	ADV
ijtc-1693	48	5	,	,	PUNCT
ijtc-1693	48	6	to	to	PART
ijtc-1693	48	7	allow	allow	VERB
ijtc-1693	48	8	for	for	ADP
ijtc-1693	48	9	sustainable	sustainable	ADJ
ijtc-1693	48	10	growth	growth	NOUN
ijtc-1693	48	11	and	and	CCONJ
ijtc-1693	48	12	enhance	enhance	VERB
ijtc-1693	48	13	competitiveness	competitiveness	NOUN
ijtc-1693	48	14	in	in	ADP
ijtc-1693	48	15	an	an	DET
ijtc-1693	48	16	increasingly	increasingly	ADV
ijtc-1693	48	17	intricate	intricate	ADJ
ijtc-1693	48	18	economic	economic	ADJ
ijtc-1693	48	19	landscape	landscape	NOUN
ijtc-1693	48	20	.	.	PUNCT
ijtc-1693	49	1	agency	agency	NOUN
ijtc-1693	49	2	theory	theory	NOUN
ijtc-1693	49	3	and	and	CCONJ
ijtc-1693	49	4	signaling	signal	VERB
ijtc-1693	49	5	theory	theory	NOUN
ijtc-1693	49	6	agency	agency	NOUN
ijtc-1693	49	7	theory	theory	NOUN
ijtc-1693	49	8	analyses	analyse	VERB
ijtc-1693	49	9	the	the	DET
ijtc-1693	49	10	relationship	relationship	NOUN
ijtc-1693	49	11	between	between	ADP
ijtc-1693	49	12	two	two	NUM
ijtc-1693	49	13	parties	party	NOUN
ijtc-1693	49	14	,	,	PUNCT
ijtc-1693	49	15	the	the	DET
ijtc-1693	49	16	principal	principal	NOUN
ijtc-1693	49	17	and	and	CCONJ
ijtc-1693	49	18	the	the	DET
ijtc-1693	49	19	agent	agent	NOUN
ijtc-1693	49	20	(	(	PUNCT
ijtc-1693	49	21	management	management	NOUN
ijtc-1693	49	22	)	)	PUNCT
ijtc-1693	49	23	(	(	PUNCT
ijtc-1693	49	24	said	say	VERB
ijtc-1693	49	25	et	et	PROPN
ijtc-1693	49	26	al	al	PROPN
ijtc-1693	49	27	.	.	PROPN
ijtc-1693	49	28	,	,	PUNCT
ijtc-1693	49	29	2022	2022	NUM
ijtc-1693	49	30	)	)	PUNCT
ijtc-1693	49	31	.	.	PUNCT
ijtc-1693	50	1	managers	manager	NOUN
ijtc-1693	50	2	as	as	SCONJ
ijtc-1693	50	3	agents	agent	NOUN
ijtc-1693	50	4	carry	carry	VERB
ijtc-1693	50	5	out	out	ADP
ijtc-1693	50	6	their	their	PRON
ijtc-1693	50	7	responsibility	responsibility	NOUN
ijtc-1693	50	8	as	as	ADP
ijtc-1693	50	9	company	company	NOUN
ijtc-1693	50	10	operators	operator	NOUN
ijtc-1693	50	11	,	,	PUNCT
ijtc-1693	50	12	demanded	demand	VERB
ijtc-1693	50	13	by	by	ADP
ijtc-1693	50	14	the	the	DET
ijtc-1693	50	15	principal	principal	NOUN
ijtc-1693	50	16	to	to	PART
ijtc-1693	50	17	maximize	maximize	VERB
ijtc-1693	50	18	company	company	NOUN
ijtc-1693	50	19	value	value	NOUN
ijtc-1693	50	20	or	or	CCONJ
ijtc-1693	50	21	share	share	NOUN
ijtc-1693	50	22	value	value	NOUN
ijtc-1693	50	23	(	(	PUNCT
ijtc-1693	50	24	hardiningsih	hardiningsih	NOUN
ijtc-1693	50	25	et	et	PROPN
ijtc-1693	50	26	al	al	PROPN
ijtc-1693	50	27	.	.	PROPN
ijtc-1693	50	28	,	,	PUNCT
ijtc-1693	50	29	2024	2024	NUM
ijtc-1693	50	30	)	)	PUNCT
ijtc-1693	50	31	.	.	PUNCT
ijtc-1693	51	1	this	this	DET
ijtc-1693	51	2	study	study	NOUN
ijtc-1693	51	3	also	also	ADV
ijtc-1693	51	4	utilizes	utilize	VERB
ijtc-1693	51	5	signal	signal	NOUN
ijtc-1693	51	6	theory	theory	NOUN
ijtc-1693	51	7	to	to	PART
ijtc-1693	51	8	complement	complement	VERB
ijtc-1693	51	9	agency	agency	NOUN
ijtc-1693	51	10	theory	theory	NOUN
ijtc-1693	51	11	.	.	PUNCT
ijtc-1693	52	1	signal	signal	PROPN
ijtc-1693	52	2	theory	theory	NOUN
ijtc-1693	52	3	explains	explain	VERB
ijtc-1693	52	4	how	how	SCONJ
ijtc-1693	52	5	a	a	DET
ijtc-1693	52	6	company	company	NOUN
ijtc-1693	52	7	needs	need	VERB
ijtc-1693	52	8	to	to	PART
ijtc-1693	52	9	deliver	deliver	VERB
ijtc-1693	52	10	the	the	DET
ijtc-1693	52	11	appropriate	appropriate	ADJ
ijtc-1693	52	12	information	information	NOUN
ijtc-1693	52	13	to	to	ADP
ijtc-1693	52	14	the	the	DET
ijtc-1693	52	15	financial	financial	ADJ
ijtc-1693	52	16	statements	statement	NOUN
ijtc-1693	52	17	'	'	PART
ijtc-1693	52	18	users	user	NOUN
ijtc-1693	52	19	(	(	PUNCT
ijtc-1693	52	20	ramadhani	ramadhani	VERB
ijtc-1693	52	21	et	et	PROPN
ijtc-1693	52	22	al	al	PROPN
ijtc-1693	52	23	.	.	PROPN
ijtc-1693	52	24	,	,	PUNCT
ijtc-1693	52	25	2024	2024	NUM
ijtc-1693	52	26	)	)	PUNCT
ijtc-1693	52	27	.	.	PUNCT
ijtc-1693	53	1	this	this	DET
ijtc-1693	53	2	hypothesis	hypothesis	NOUN
ijtc-1693	53	3	focuses	focus	VERB
ijtc-1693	53	4	on	on	ADP
ijtc-1693	53	5	the	the	DET
ijtc-1693	53	6	information	information	NOUN
ijtc-1693	53	7	shared	share	VERB
ijtc-1693	53	8	by	by	ADP
ijtc-1693	53	9	a	a	DET
ijtc-1693	53	10	firm	firm	NOUN
ijtc-1693	53	11	's	's	PART
ijtc-1693	53	12	internal	internal	ADJ
ijtc-1693	53	13	stakeholders	stakeholder	NOUN
ijtc-1693	53	14	to	to	ADP
ijtc-1693	53	15	third	third	ADJ
ijtc-1693	53	16	events	event	NOUN
ijtc-1693	53	17	(	(	PUNCT
ijtc-1693	53	18	yuswandani	yuswandani	X
ijtc-1693	53	19	et	et	PROPN
ijtc-1693	53	20	al	al	PROPN
ijtc-1693	53	21	.	.	PROPN
ijtc-1693	53	22	,	,	PUNCT
ijtc-1693	53	23	2024	2024	NUM
ijtc-1693	53	24	)	)	PUNCT
ijtc-1693	53	25	.	.	PUNCT
ijtc-1693	54	1	investors	investor	NOUN
ijtc-1693	54	2	can	can	AUX
ijtc-1693	54	3	use	use	VERB
ijtc-1693	54	4	this	this	DET
ijtc-1693	54	5	data	datum	NOUN
ijtc-1693	54	6	to	to	PART
ijtc-1693	54	7	assess	assess	VERB
ijtc-1693	54	8	the	the	DET
ijtc-1693	54	9	state	state	NOUN
ijtc-1693	54	10	of	of	ADP
ijtc-1693	54	11	the	the	DET
ijtc-1693	54	12	company	company	NOUN
ijtc-1693	54	13	and	and	CCONJ
ijtc-1693	54	14	its	its	PRON
ijtc-1693	54	15	future	future	ADJ
ijtc-1693	54	16	opportunities	opportunity	NOUN
ijtc-1693	54	17	the	the	DET
ijtc-1693	54	18	effect	effect	NOUN
ijtc-1693	54	19	of	of	ADP
ijtc-1693	54	20	investment	investment	NOUN
ijtc-1693	54	21	decisions	decision	NOUN
ijtc-1693	54	22	on	on	ADP
ijtc-1693	54	23	firm	firm	ADJ
ijtc-1693	54	24	value	value	NOUN
ijtc-1693	54	25	investment	investment	NOUN
ijtc-1693	54	26	decisions	decision	NOUN
ijtc-1693	54	27	are	be	AUX
ijtc-1693	54	28	made	make	VERB
ijtc-1693	54	29	by	by	ADP
ijtc-1693	54	30	allocating	allocate	VERB
ijtc-1693	54	31	funds	fund	NOUN
ijtc-1693	54	32	to	to	ADP
ijtc-1693	54	33	the	the	DET
ijtc-1693	54	34	investments	investment	NOUN
ijtc-1693	54	35	investments	investment	NOUN
ijtc-1693	54	36	(	(	PUNCT
ijtc-1693	54	37	djuminah	djuminah	PROPN
ijtc-1693	54	38	et	et	PROPN
ijtc-1693	54	39	al	al	PROPN
ijtc-1693	54	40	.	.	PROPN
ijtc-1693	54	41	,	,	PUNCT
ijtc-1693	54	42	2023	2023	NUM
ijtc-1693	54	43	)	)	PUNCT
ijtc-1693	54	44	.	.	PUNCT
ijtc-1693	55	1	investors	investor	NOUN
ijtc-1693	55	2	in	in	ADP
ijtc-1693	55	3	income	income	NOUN
ijtc-1693	55	4	-	-	PUNCT
ijtc-1693	55	5	producing	produce	VERB
ijtc-1693	55	6	investments	investment	NOUN
ijtc-1693	55	7	,	,	PUNCT
ijtc-1693	55	8	such	such	ADJ
ijtc-1693	55	9	as	as	ADP
ijtc-1693	55	10	businesses	business	NOUN
ijtc-1693	55	11	,	,	PUNCT
ijtc-1693	55	12	value	value	VERB
ijtc-1693	55	13	them	they	PRON
ijtc-1693	55	14	more	more	ADV
ijtc-1693	55	15	when	when	SCONJ
ijtc-1693	55	16	they	they	PRON
ijtc-1693	55	17	grow	grow	VERB
ijtc-1693	55	18	or	or	CCONJ
ijtc-1693	55	19	invest	invest	VERB
ijtc-1693	55	20	more	more	ADJ
ijtc-1693	55	21	(	(	PUNCT
ijtc-1693	55	22	silitonga	silitonga	ADV
ijtc-1693	55	23	et	et	PROPN
ijtc-1693	55	24	al	al	PROPN
ijtc-1693	55	25	.	.	PROPN
ijtc-1693	55	26	,	,	PUNCT
ijtc-1693	55	27	2024	2024	NUM
ijtc-1693	55	28	)	)	PUNCT
ijtc-1693	55	29	.	.	PUNCT
ijtc-1693	56	1	stock	stock	NOUN
ijtc-1693	56	2	price	price	NOUN
ijtc-1693	56	3	is	be	AUX
ijtc-1693	56	4	one	one	NUM
ijtc-1693	56	5	of	of	ADP
ijtc-1693	56	6	the	the	DET
ijtc-1693	56	7	major	major	ADJ
ijtc-1693	56	8	parts	part	NOUN
ijtc-1693	56	9	of	of	ADP
ijtc-1693	56	10	corporates	corporate	NOUN
ijtc-1693	56	11	value	value	NOUN
ijtc-1693	56	12	,	,	PUNCT
ijtc-1693	56	13	thus	thus	ADV
ijtc-1693	56	14	a	a	DET
ijtc-1693	56	15	well	well	ADV
ijtc-1693	56	16	-	-	PUNCT
ijtc-1693	56	17	thought	think	VERB
ijtc-1693	56	18	investment	investment	NOUN
ijtc-1693	56	19	decision	decision	NOUN
ijtc-1693	56	20	can	can	AUX
ijtc-1693	56	21	reflect	reflect	VERB
ijtc-1693	56	22	a	a	DET
ijtc-1693	56	23	company	company	NOUN
ijtc-1693	56	24	's	's	PART
ijtc-1693	56	25	growth	growth	NOUN
ijtc-1693	56	26	and	and	CCONJ
ijtc-1693	56	27	increase	increase	VERB
ijtc-1693	56	28	the	the	DET
ijtc-1693	56	29	stock	stock	NOUN
ijtc-1693	56	30	price	price	NOUN
ijtc-1693	56	31	(	(	PUNCT
ijtc-1693	56	32	hariyanur	hariyanur	NOUN
ijtc-1693	56	33	et	et	PROPN
ijtc-1693	56	34	al	al	PROPN
ijtc-1693	56	35	.	.	PROPN
ijtc-1693	56	36	,	,	PUNCT
ijtc-1693	56	37	2022	2022	NUM
ijtc-1693	56	38	)	)	PUNCT
ijtc-1693	56	39	.	.	PUNCT
ijtc-1693	57	1	the	the	DET
ijtc-1693	57	2	empirical	empirical	ADJ
ijtc-1693	57	3	evidence	evidence	NOUN
ijtc-1693	57	4	from	from	ADP
ijtc-1693	57	5	several	several	ADJ
ijtc-1693	57	6	studies	study	NOUN
ijtc-1693	57	7	(	(	PUNCT
ijtc-1693	57	8	adhitya	adhitya	NOUN
ijtc-1693	57	9	et	et	PROPN
ijtc-1693	57	10	al	al	PROPN
ijtc-1693	57	11	.	.	PROPN
ijtc-1693	57	12	,	,	PUNCT
ijtc-1693	57	13	2022	2022	NUM
ijtc-1693	57	14	;	;	PUNCT
ijtc-1693	57	15	afşar	afşar	NOUN
ijtc-1693	57	16	et	et	PROPN
ijtc-1693	57	17	al	al	PROPN
ijtc-1693	57	18	.	.	PROPN
ijtc-1693	57	19	,	,	PUNCT
ijtc-1693	57	20	2020	2020	NUM
ijtc-1693	57	21	;	;	PUNCT
ijtc-1693	57	22	nugraha	nugraha	NOUN
ijtc-1693	57	23	et	et	PROPN
ijtc-1693	57	24	al	al	PROPN
ijtc-1693	57	25	.	.	PROPN
ijtc-1693	57	26	,	,	PUNCT
ijtc-1693	57	27	2020	2020	NUM
ijtc-1693	57	28	;	;	PUNCT
ijtc-1693	57	29	susanto	susanto	NOUN
ijtc-1693	57	30	et	et	PROPN
ijtc-1693	57	31	al	al	PROPN
ijtc-1693	57	32	.	.	PROPN
ijtc-1693	57	33	,	,	PUNCT
ijtc-1693	57	34	2024	2024	NUM
ijtc-1693	57	35	)	)	PUNCT
ijtc-1693	57	36	,	,	PUNCT
ijtc-1693	57	37	it	it	PRON
ijtc-1693	57	38	is	be	AUX
ijtc-1693	57	39	known	know	VERB
ijtc-1693	57	40	that	that	SCONJ
ijtc-1693	57	41	investment	investment	NOUN
ijtc-1693	57	42	decisions	decision	NOUN
ijtc-1693	57	43	are	be	AUX
ijtc-1693	57	44	able	able	ADJ
ijtc-1693	57	45	to	to	PART
ijtc-1693	57	46	affect	affect	VERB
ijtc-1693	57	47	the	the	DET
ijtc-1693	57	48	value	value	NOUN
ijtc-1693	57	49	of	of	ADP
ijtc-1693	57	50	the	the	DET
ijtc-1693	57	51	company	company	NOUN
ijtc-1693	57	52	.	.	PUNCT
ijtc-1693	58	1	hence	hence	ADV
ijtc-1693	58	2	the	the	DET
ijtc-1693	58	3	conjectured	conjecture	VERB
ijtc-1693	58	4	hypothesis	hypothesis	NOUN
ijtc-1693	58	5	is	be	AUX
ijtc-1693	58	6	:	:	PUNCT
ijtc-1693	58	7	h1	h1	ADJ
ijtc-1693	58	8	:	:	PUNCT
ijtc-1693	58	9	investment	investment	NOUN
ijtc-1693	58	10	decisions	decision	NOUN
ijtc-1693	58	11	have	have	VERB
ijtc-1693	58	12	a	a	DET
ijtc-1693	58	13	significant	significant	ADJ
ijtc-1693	58	14	effect	effect	NOUN
ijtc-1693	58	15	on	on	ADP
ijtc-1693	58	16	the	the	DET
ijtc-1693	58	17	firm	firm	ADJ
ijtc-1693	58	18	value	value	NOUN
ijtc-1693	58	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1693	58	20	the	the	DET
ijtc-1693	58	21	impact	impact	NOUN
ijtc-1693	58	22	of	of	ADP
ijtc-1693	58	23	investment	investment	NOUN
ijtc-1693	58	24	decisions	decision	NOUN
ijtc-1693	58	25	,	,	PUNCT
ijtc-1693	58	26	funding	funding	NOUN
ijtc-1693	58	27	strategies	strategy	NOUN
ijtc-1693	58	28	,	,	PUNCT
ijtc-1693	58	29	and	and	CCONJ
ijtc-1693	58	30	financial	financial	ADJ
ijtc-1693	58	31	performance	performance	NOUN
ijtc-1693	58	32	on	on	ADP
ijtc-1693	58	33	firm	firm	ADJ
ijtc-1693	58	34	value	value	NOUN
ijtc-1693	58	35	:	:	PUNCT
ijtc-1693	58	36	the	the	DET
ijtc-1693	58	37	moderating	moderate	VERB
ijtc-1693	58	38	role	role	NOUN
ijtc-1693	58	39	of	of	ADP
ijtc-1693	58	40	gcg	gcg	PROPN
ijtc-1693	58	41	erpina	erpina	PROPN
ijtc-1693	58	42	,	,	PUNCT
ijtc-1693	58	43	budhiarto	budhiarto	NOUN
ijtc-1693	58	44	,	,	PUNCT
ijtc-1693	58	45	and	and	CCONJ
ijtc-1693	58	46	mardiyani	mardiyani	VERB
ijtc-1693	58	47	4	4	NUM
ijtc-1693	58	48	|	|	ADV
ijtc-1693	58	49	ilomata	ilomata	PROPN
ijtc-1693	58	50	international	international	ADJ
ijtc-1693	58	51	journal	journal	NOUN
ijtc-1693	58	52	of	of	ADP
ijtc-1693	58	53	tax	tax	PROPN
ijtc-1693	58	54	&	&	CCONJ
ijtc-1693	58	55	accounting	accounting	PROPN
ijtc-1693	58	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	58	57	the	the	DET
ijtc-1693	58	58	effect	effect	NOUN
ijtc-1693	58	59	of	of	ADP
ijtc-1693	58	60	funding	funding	NOUN
ijtc-1693	58	61	on	on	ADP
ijtc-1693	58	62	firm	firm	ADJ
ijtc-1693	58	63	value	value	NOUN
ijtc-1693	58	64	determining	determine	VERB
ijtc-1693	58	65	the	the	DET
ijtc-1693	58	66	right	right	ADJ
ijtc-1693	58	67	funding	funding	NOUN
ijtc-1693	58	68	source	source	NOUN
ijtc-1693	58	69	for	for	ADP
ijtc-1693	58	70	each	each	DET
ijtc-1693	58	71	investment	investment	NOUN
ijtc-1693	58	72	opportunity	opportunity	NOUN
ijtc-1693	58	73	is	be	AUX
ijtc-1693	58	74	another	another	DET
ijtc-1693	58	75	significant	significant	ADJ
ijtc-1693	58	76	requisite	requisite	NOUN
ijtc-1693	58	77	to	to	ADP
ijtc-1693	58	78	being	be	AUX
ijtc-1693	58	79	accustomed	accustomed	ADJ
ijtc-1693	58	80	to	to	ADP
ijtc-1693	58	81	optimal	optimal	ADJ
ijtc-1693	58	82	capital	capital	NOUN
ijtc-1693	58	83	structure	structure	NOUN
ijtc-1693	58	84	modelling	modelling	NOUN
ijtc-1693	58	85	that	that	PRON
ijtc-1693	58	86	maximizes	maximize	VERB
ijtc-1693	58	87	company	company	NOUN
ijtc-1693	58	88	valuations	valuation	NOUN
ijtc-1693	58	89	(	(	PUNCT
ijtc-1693	58	90	zaki	zaki	PROPN
ijtc-1693	58	91	et	et	PROPN
ijtc-1693	58	92	al	al	PROPN
ijtc-1693	58	93	.	.	PROPN
ijtc-1693	58	94	,	,	PUNCT
ijtc-1693	58	95	2023	2023	NUM
ijtc-1693	58	96	)	)	PUNCT
ijtc-1693	58	97	.	.	PUNCT
ijtc-1693	59	1	internal	internal	ADJ
ijtc-1693	59	2	funding	funding	NOUN
ijtc-1693	59	3	in	in	ADP
ijtc-1693	59	4	retained	retain	VERB
ijtc-1693	59	5	earnings	earning	NOUN
ijtc-1693	59	6	and	and	CCONJ
ijtc-1693	59	7	external	external	ADJ
ijtc-1693	59	8	financing	financing	NOUN
ijtc-1693	59	9	in	in	ADP
ijtc-1693	59	10	debt	debt	NOUN
ijtc-1693	59	11	and	and	CCONJ
ijtc-1693	59	12	equity	equity	NOUN
ijtc-1693	59	13	represent	represent	VERB
ijtc-1693	59	14	two	two	NUM
ijtc-1693	59	15	alternative	alternative	ADJ
ijtc-1693	59	16	sources	source	NOUN
ijtc-1693	59	17	of	of	ADP
ijtc-1693	59	18	funds	fund	NOUN
ijtc-1693	59	19	(	(	PUNCT
ijtc-1693	59	20	djuminah	djuminah	PROPN
ijtc-1693	59	21	et	et	PROPN
ijtc-1693	59	22	al	al	PROPN
ijtc-1693	59	23	.	.	PROPN
ijtc-1693	59	24	,	,	PUNCT
ijtc-1693	59	25	2023	2023	NUM
ijtc-1693	59	26	)	)	PUNCT
ijtc-1693	59	27	.	.	PUNCT
ijtc-1693	60	1	highly	highly	ADV
ijtc-1693	60	2	structured	structured	ADJ
ijtc-1693	60	3	risk	risk	NOUN
ijtc-1693	60	4	-	-	PUNCT
ijtc-1693	60	5	mitigating	mitigate	VERB
ijtc-1693	60	6	funding	funding	NOUN
ijtc-1693	60	7	decisions	decision	NOUN
ijtc-1693	60	8	receive	receive	VERB
ijtc-1693	60	9	encouraging	encourage	VERB
ijtc-1693	60	10	signals	signal	NOUN
ijtc-1693	60	11	from	from	ADP
ijtc-1693	60	12	investors	investor	NOUN
ijtc-1693	60	13	that	that	PRON
ijtc-1693	60	14	improve	improve	VERB
ijtc-1693	60	15	stock	stock	NOUN
ijtc-1693	60	16	demand	demand	NOUN
ijtc-1693	60	17	and	and	CCONJ
ijtc-1693	60	18	add	add	VERB
ijtc-1693	60	19	corporate	corporate	ADJ
ijtc-1693	60	20	value	value	NOUN
ijtc-1693	60	21	(	(	PUNCT
ijtc-1693	60	22	hariyanur	hariyanur	NOUN
ijtc-1693	60	23	et	et	PROPN
ijtc-1693	60	24	al	al	PROPN
ijtc-1693	60	25	.	.	PROPN
ijtc-1693	60	26	,	,	PUNCT
ijtc-1693	60	27	2022	2022	NUM
ijtc-1693	60	28	)	)	PUNCT
ijtc-1693	60	29	.	.	PUNCT
ijtc-1693	61	1	the	the	DET
ijtc-1693	61	2	empirical	empirical	ADJ
ijtc-1693	61	3	evidence	evidence	NOUN
ijtc-1693	61	4	from	from	ADP
ijtc-1693	61	5	several	several	ADJ
ijtc-1693	61	6	studies	study	NOUN
ijtc-1693	61	7	(	(	PUNCT
ijtc-1693	61	8	andriyani	andriyani	PROPN
ijtc-1693	61	9	et	et	PROPN
ijtc-1693	61	10	al	al	PROPN
ijtc-1693	61	11	.	.	PROPN
ijtc-1693	61	12	,	,	PUNCT
ijtc-1693	61	13	2023	2023	NUM
ijtc-1693	61	14	;	;	PUNCT
ijtc-1693	61	15	astawinetu	astawinetu	PROPN
ijtc-1693	61	16	et	et	PROPN
ijtc-1693	61	17	al	al	PROPN
ijtc-1693	61	18	.	.	PROPN
ijtc-1693	61	19	,	,	PUNCT
ijtc-1693	61	20	2020	2020	NUM
ijtc-1693	61	21	;	;	PUNCT
ijtc-1693	61	22	djuminah	djuminah	PROPN
ijtc-1693	61	23	et	et	PROPN
ijtc-1693	61	24	al	al	PROPN
ijtc-1693	61	25	.	.	PROPN
ijtc-1693	61	26	,	,	PUNCT
ijtc-1693	61	27	2023	2023	NUM
ijtc-1693	61	28	;	;	PUNCT
ijtc-1693	61	29	meutia	meutia	PROPN
ijtc-1693	61	30	et	et	PROPN
ijtc-1693	61	31	al	al	PROPN
ijtc-1693	61	32	.	.	PROPN
ijtc-1693	61	33	,	,	PUNCT
ijtc-1693	61	34	2021	2021	NUM
ijtc-1693	61	35	;	;	PUNCT
ijtc-1693	61	36	sherine	sherine	PROPN
ijtc-1693	61	37	et	et	PROPN
ijtc-1693	61	38	al	al	PROPN
ijtc-1693	61	39	.	.	PROPN
ijtc-1693	61	40	,	,	PUNCT
ijtc-1693	61	41	2022	2022	NUM
ijtc-1693	61	42	)	)	PUNCT
ijtc-1693	61	43	,	,	PUNCT
ijtc-1693	61	44	who	who	PRON
ijtc-1693	61	45	stated	state	VERB
ijtc-1693	61	46	that	that	SCONJ
ijtc-1693	61	47	funding	funding	NOUN
ijtc-1693	61	48	has	have	VERB
ijtc-1693	61	49	an	an	DET
ijtc-1693	61	50	effect	effect	NOUN
ijtc-1693	61	51	on	on	ADP
ijtc-1693	61	52	business	business	NOUN
ijtc-1693	61	53	value	value	NOUN
ijtc-1693	61	54	in	in	ADP
ijtc-1693	61	55	a	a	DET
ijtc-1693	61	56	significant	significant	ADJ
ijtc-1693	61	57	.	.	PUNCT
ijtc-1693	62	1	thus	thus	ADV
ijtc-1693	62	2	,	,	PUNCT
ijtc-1693	62	3	the	the	DET
ijtc-1693	62	4	hypothesized	hypothesized	ADJ
ijtc-1693	62	5	proposition	proposition	NOUN
ijtc-1693	62	6	is	be	AUX
ijtc-1693	62	7	as	as	SCONJ
ijtc-1693	62	8	follows	follow	VERB
ijtc-1693	62	9	:	:	PUNCT
ijtc-1693	62	10	h2	h2	NOUN
ijtc-1693	62	11	:	:	PUNCT
ijtc-1693	62	12	funding	funding	NOUN
ijtc-1693	62	13	has	have	VERB
ijtc-1693	62	14	a	a	DET
ijtc-1693	62	15	significant	significant	ADJ
ijtc-1693	62	16	effect	effect	NOUN
ijtc-1693	62	17	on	on	ADP
ijtc-1693	62	18	the	the	DET
ijtc-1693	62	19	firm	firm	ADJ
ijtc-1693	62	20	value	value	NOUN
ijtc-1693	62	21	the	the	DET
ijtc-1693	62	22	effect	effect	NOUN
ijtc-1693	62	23	of	of	ADP
ijtc-1693	62	24	financial	financial	ADJ
ijtc-1693	62	25	performance	performance	NOUN
ijtc-1693	62	26	on	on	ADP
ijtc-1693	62	27	firm	firm	ADJ
ijtc-1693	62	28	value	value	NOUN
ijtc-1693	62	29	corporate	corporate	ADJ
ijtc-1693	62	30	financial	financial	ADJ
ijtc-1693	62	31	performance	performance	NOUN
ijtc-1693	62	32	directly	directly	ADV
ijtc-1693	62	33	affecting	affect	VERB
ijtc-1693	62	34	corporate	corporate	ADJ
ijtc-1693	62	35	value	value	NOUN
ijtc-1693	62	36	by	by	ADP
ijtc-1693	62	37	showing	show	VERB
ijtc-1693	62	38	that	that	SCONJ
ijtc-1693	62	39	management	management	NOUN
ijtc-1693	62	40	is	be	AUX
ijtc-1693	62	41	credible	credible	ADJ
ijtc-1693	62	42	in	in	ADP
ijtc-1693	62	43	carrying	carry	VERB
ijtc-1693	62	44	out	out	ADP
ijtc-1693	62	45	business	business	NOUN
ijtc-1693	62	46	operations	operation	NOUN
ijtc-1693	62	47	(	(	PUNCT
ijtc-1693	62	48	taufik	taufik	INTJ
ijtc-1693	62	49	et	et	NOUN
ijtc-1693	62	50	al	al	PROPN
ijtc-1693	62	51	.	.	PROPN
ijtc-1693	62	52	,	,	PUNCT
ijtc-1693	62	53	2024	2024	NUM
ijtc-1693	62	54	)	)	PUNCT
ijtc-1693	62	55	.	.	PUNCT
ijtc-1693	63	1	improved	improve	VERB
ijtc-1693	63	2	financial	financial	ADJ
ijtc-1693	63	3	performance	performance	NOUN
ijtc-1693	63	4	attracts	attract	VERB
ijtc-1693	63	5	investors	investor	NOUN
ijtc-1693	63	6	to	to	PART
ijtc-1693	63	7	invest	invest	VERB
ijtc-1693	63	8	in	in	ADP
ijtc-1693	63	9	the	the	DET
ijtc-1693	63	10	company	company	NOUN
ijtc-1693	63	11	,	,	PUNCT
ijtc-1693	63	12	which	which	PRON
ijtc-1693	63	13	will	will	AUX
ijtc-1693	63	14	influence	influence	VERB
ijtc-1693	63	15	the	the	DET
ijtc-1693	63	16	stock	stock	NOUN
ijtc-1693	63	17	prices	price	NOUN
ijtc-1693	63	18	(	(	PUNCT
ijtc-1693	63	19	pamungkas	pamungka	NOUN
ijtc-1693	63	20	et	et	PROPN
ijtc-1693	63	21	al	al	PROPN
ijtc-1693	63	22	.	.	PROPN
ijtc-1693	63	23	,	,	PUNCT
ijtc-1693	63	24	2023	2023	NUM
ijtc-1693	63	25	)	)	PUNCT
ijtc-1693	63	26	.	.	PUNCT
ijtc-1693	64	1	numerous	numerous	ADJ
ijtc-1693	64	2	previous	previous	ADJ
ijtc-1693	64	3	researches	research	NOUN
ijtc-1693	64	4	(	(	PUNCT
ijtc-1693	64	5	bon	bon	X
ijtc-1693	64	6	et	et	PROPN
ijtc-1693	64	7	al	al	PROPN
ijtc-1693	64	8	.	.	PROPN
ijtc-1693	64	9	,	,	PUNCT
ijtc-1693	64	10	2022	2022	NUM
ijtc-1693	64	11	;	;	PUNCT
ijtc-1693	64	12	lestari	lestari	PROPN
ijtc-1693	64	13	et	et	PROPN
ijtc-1693	64	14	al	al	PROPN
ijtc-1693	64	15	.	.	PROPN
ijtc-1693	64	16	,	,	PUNCT
ijtc-1693	64	17	2024	2024	NUM
ijtc-1693	64	18	;	;	PUNCT
ijtc-1693	64	19	mohammed	mohammed	PROPN
ijtc-1693	64	20	et	et	PROPN
ijtc-1693	64	21	al	al	PROPN
ijtc-1693	64	22	.	.	PROPN
ijtc-1693	64	23	,	,	PUNCT
ijtc-1693	64	24	2020	2020	NUM
ijtc-1693	64	25	;	;	PUNCT
ijtc-1693	64	26	priharta	priharta	PROPN
ijtc-1693	64	27	et	et	PROPN
ijtc-1693	64	28	al	al	PROPN
ijtc-1693	64	29	.	.	PROPN
ijtc-1693	64	30	,	,	PUNCT
ijtc-1693	64	31	2022	2022	NUM
ijtc-1693	64	32	;	;	PUNCT
ijtc-1693	64	33	robiyanto	robiyanto	ADP
ijtc-1693	64	34	et	et	PROPN
ijtc-1693	64	35	al	al	PROPN
ijtc-1693	64	36	.	.	PROPN
ijtc-1693	64	37	,	,	PUNCT
ijtc-1693	64	38	2021	2021	NUM
ijtc-1693	64	39	)	)	PUNCT
ijtc-1693	64	40	,	,	PUNCT
ijtc-1693	64	41	conclude	conclude	VERB
ijtc-1693	64	42	that	that	SCONJ
ijtc-1693	64	43	corporate	corporate	ADJ
ijtc-1693	64	44	financial	financial	ADJ
ijtc-1693	64	45	performance	performance	NOUN
ijtc-1693	64	46	significantly	significantly	ADV
ijtc-1693	64	47	contributes	contribute	VERB
ijtc-1693	64	48	to	to	ADP
ijtc-1693	64	49	its	its	PRON
ijtc-1693	64	50	value	value	NOUN
ijtc-1693	64	51	.	.	PUNCT
ijtc-1693	65	1	thus	thus	ADV
ijtc-1693	65	2	,	,	PUNCT
ijtc-1693	65	3	the	the	DET
ijtc-1693	65	4	hypothesis	hypothesis	NOUN
ijtc-1693	65	5	being	be	AUX
ijtc-1693	65	6	suggested	suggest	VERB
ijtc-1693	65	7	is	be	AUX
ijtc-1693	65	8	:	:	PUNCT
ijtc-1693	65	9	h3	h3	NOUN
ijtc-1693	65	10	:	:	PUNCT
ijtc-1693	65	11	financial	financial	ADJ
ijtc-1693	65	12	performance	performance	NOUN
ijtc-1693	65	13	has	have	VERB
ijtc-1693	65	14	a	a	DET
ijtc-1693	65	15	significant	significant	ADJ
ijtc-1693	65	16	effect	effect	NOUN
ijtc-1693	65	17	on	on	ADP
ijtc-1693	65	18	firm	firm	ADJ
ijtc-1693	65	19	value	value	NOUN
ijtc-1693	65	20	.	.	PUNCT
ijtc-1693	66	1	the	the	DET
ijtc-1693	66	2	effect	effect	NOUN
ijtc-1693	66	3	of	of	ADP
ijtc-1693	66	4	investment	investment	NOUN
ijtc-1693	66	5	decisions	decision	NOUN
ijtc-1693	66	6	on	on	ADP
ijtc-1693	66	7	firm	firm	ADJ
ijtc-1693	66	8	value	value	NOUN
ijtc-1693	66	9	moderated	moderate	VERB
ijtc-1693	66	10	by	by	ADP
ijtc-1693	66	11	corporate	corporate	ADJ
ijtc-1693	66	12	governance	governance	NOUN
ijtc-1693	66	13	good	good	ADJ
ijtc-1693	66	14	corporate	corporate	ADJ
ijtc-1693	66	15	governance	governance	NOUN
ijtc-1693	66	16	creates	create	VERB
ijtc-1693	66	17	responsible	responsible	ADJ
ijtc-1693	66	18	,	,	PUNCT
ijtc-1693	66	19	reliable	reliable	ADJ
ijtc-1693	66	20	,	,	PUNCT
ijtc-1693	66	21	and	and	CCONJ
ijtc-1693	66	22	transparent	transparent	ADJ
ijtc-1693	66	23	environment	environment	NOUN
ijtc-1693	66	24	(	(	PUNCT
ijtc-1693	66	25	detthamrong	detthamrong	NOUN
ijtc-1693	66	26	et	et	PROPN
ijtc-1693	66	27	al	al	PROPN
ijtc-1693	66	28	.	.	PROPN
ijtc-1693	66	29	,	,	PUNCT
ijtc-1693	66	30	2017	2017	NUM
ijtc-1693	66	31	)	)	PUNCT
ijtc-1693	66	32	.	.	PUNCT
ijtc-1693	67	1	the	the	DET
ijtc-1693	67	2	effective	effective	ADJ
ijtc-1693	67	3	implementation	implementation	NOUN
ijtc-1693	67	4	of	of	ADP
ijtc-1693	67	5	gcg	gcg	NOUN
ijtc-1693	67	6	in	in	ADP
ijtc-1693	67	7	companies	company	NOUN
ijtc-1693	67	8	enables	enable	VERB
ijtc-1693	67	9	them	they	PRON
ijtc-1693	67	10	to	to	PART
ijtc-1693	67	11	make	make	VERB
ijtc-1693	67	12	investment	investment	NOUN
ijtc-1693	67	13	choices	choice	NOUN
ijtc-1693	67	14	effectively	effectively	ADV
ijtc-1693	67	15	,	,	PUNCT
ijtc-1693	67	16	which	which	PRON
ijtc-1693	67	17	in	in	ADP
ijtc-1693	67	18	turn	turn	NOUN
ijtc-1693	67	19	enhances	enhance	VERB
ijtc-1693	67	20	the	the	DET
ijtc-1693	67	21	valorization	valorization	NOUN
ijtc-1693	67	22	of	of	ADP
ijtc-1693	67	23	the	the	DET
ijtc-1693	67	24	organization	organization	NOUN
ijtc-1693	67	25	(	(	PUNCT
ijtc-1693	67	26	adhitya	adhitya	NOUN
ijtc-1693	67	27	et	et	PROPN
ijtc-1693	67	28	al	al	PROPN
ijtc-1693	67	29	.	.	PROPN
ijtc-1693	67	30	,	,	PUNCT
ijtc-1693	67	31	2022	2022	NUM
ijtc-1693	67	32	)	)	PUNCT
ijtc-1693	67	33	.	.	PUNCT
ijtc-1693	68	1	gcg	gcg	PROPN
ijtc-1693	68	2	has	have	AUX
ijtc-1693	68	3	back	back	ADV
ijtc-1693	68	4	to	to	ADP
ijtc-1693	68	5	studies	study	NOUN
ijtc-1693	68	6	(	(	PUNCT
ijtc-1693	68	7	amirullah	amirullah	PROPN
ijtc-1693	68	8	et	et	PROPN
ijtc-1693	68	9	al	al	PROPN
ijtc-1693	68	10	.	.	PROPN
ijtc-1693	68	11	,	,	PUNCT
ijtc-1693	68	12	2022	2022	NUM
ijtc-1693	68	13	;	;	PUNCT
ijtc-1693	68	14	djuminah	djuminah	PROPN
ijtc-1693	68	15	et	et	PROPN
ijtc-1693	68	16	al	al	PROPN
ijtc-1693	68	17	.	.	PROPN
ijtc-1693	68	18	,	,	PUNCT
ijtc-1693	68	19	2023	2023	NUM
ijtc-1693	68	20	;	;	PUNCT
ijtc-1693	68	21	kharisma	kharisma	PROPN
ijtc-1693	68	22	et	et	PROPN
ijtc-1693	68	23	al	al	PROPN
ijtc-1693	68	24	.	.	PROPN
ijtc-1693	68	25	,	,	PUNCT
ijtc-1693	68	26	2023	2023	NUM
ijtc-1693	68	27	)	)	PUNCT
ijtc-1693	68	28	,	,	PUNCT
ijtc-1693	68	29	which	which	PRON
ijtc-1693	68	30	prove	prove	VERB
ijtc-1693	68	31	that	that	SCONJ
ijtc-1693	68	32	gcg	gcg	NOUN
ijtc-1693	68	33	is	be	AUX
ijtc-1693	68	34	able	able	ADJ
ijtc-1693	68	35	to	to	PART
ijtc-1693	68	36	affect	affect	VERB
ijtc-1693	68	37	the	the	DET
ijtc-1693	68	38	relationship	relationship	NOUN
ijtc-1693	68	39	between	between	ADP
ijtc-1693	68	40	investment	investment	NOUN
ijtc-1693	68	41	and	and	CCONJ
ijtc-1693	68	42	corporate	corporate	ADJ
ijtc-1693	68	43	value	value	NOUN
ijtc-1693	68	44	.	.	PUNCT
ijtc-1693	69	1	so	so	ADV
ijtc-1693	69	2	,	,	PUNCT
ijtc-1693	69	3	the	the	DET
ijtc-1693	69	4	hypothesis	hypothesis	NOUN
ijtc-1693	69	5	we	we	PRON
ijtc-1693	69	6	propose	propose	VERB
ijtc-1693	69	7	is	be	AUX
ijtc-1693	69	8	:	:	PUNCT
ijtc-1693	69	9	h4	h4	NOUN
ijtc-1693	69	10	:	:	PUNCT
ijtc-1693	69	11	corporate	corporate	ADJ
ijtc-1693	69	12	governance	governance	NOUN
ijtc-1693	69	13	moderates	moderate	VERB
ijtc-1693	69	14	the	the	DET
ijtc-1693	69	15	effect	effect	NOUN
ijtc-1693	69	16	of	of	ADP
ijtc-1693	69	17	investment	investment	NOUN
ijtc-1693	69	18	decisions	decision	NOUN
ijtc-1693	69	19	on	on	ADP
ijtc-1693	69	20	firm	firm	ADJ
ijtc-1693	69	21	value	value	NOUN
ijtc-1693	69	22	.	.	PUNCT
ijtc-1693	70	1	the	the	DET
ijtc-1693	70	2	effect	effect	NOUN
ijtc-1693	70	3	of	of	ADP
ijtc-1693	70	4	funding	funding	NOUN
ijtc-1693	70	5	on	on	ADP
ijtc-1693	70	6	firm	firm	ADJ
ijtc-1693	70	7	value	value	NOUN
ijtc-1693	70	8	moderated	moderate	VERB
ijtc-1693	70	9	by	by	ADP
ijtc-1693	70	10	corporate	corporate	ADJ
ijtc-1693	70	11	governance	governance	NOUN
ijtc-1693	70	12	corporate	corporate	ADJ
ijtc-1693	70	13	governance	governance	NOUN
ijtc-1693	70	14	is	be	AUX
ijtc-1693	70	15	a	a	DET
ijtc-1693	70	16	vital	vital	ADJ
ijtc-1693	70	17	driver	driver	NOUN
ijtc-1693	70	18	for	for	ADP
ijtc-1693	70	19	a	a	DET
ijtc-1693	70	20	better	well	ADJ
ijtc-1693	70	21	business	business	NOUN
ijtc-1693	70	22	and	and	CCONJ
ijtc-1693	70	23	improving	improve	VERB
ijtc-1693	70	24	the	the	DET
ijtc-1693	70	25	public	public	ADJ
ijtc-1693	70	26	perception	perception	NOUN
ijtc-1693	70	27	of	of	ADP
ijtc-1693	70	28	corporate	corporate	ADJ
ijtc-1693	70	29	value	value	NOUN
ijtc-1693	70	30	(	(	PUNCT
ijtc-1693	70	31	chaidir	chaidir	NOUN
ijtc-1693	70	32	et	et	PROPN
ijtc-1693	70	33	al	al	PROPN
ijtc-1693	70	34	.	.	PROPN
ijtc-1693	70	35	,	,	PUNCT
ijtc-1693	70	36	2021	2021	NUM
ijtc-1693	70	37	)	)	PUNCT
ijtc-1693	70	38	.	.	PUNCT
ijtc-1693	71	1	gcg	gcg	NOUN
ijtc-1693	71	2	mechanisms	mechanism	NOUN
ijtc-1693	71	3	restrict	restrict	VERB
ijtc-1693	71	4	managerial	managerial	ADJ
ijtc-1693	71	5	opportunism	opportunism	NOUN
ijtc-1693	71	6	associated	associate	VERB
ijtc-1693	71	7	with	with	ADP
ijtc-1693	71	8	debt	debt	NOUN
ijtc-1693	71	9	based	base	VERB
ijtc-1693	71	10	financing	financing	NOUN
ijtc-1693	71	11	and	and	CCONJ
ijtc-1693	71	12	it	it	PRON
ijtc-1693	71	13	improves	improve	VERB
ijtc-1693	71	14	the	the	DET
ijtc-1693	71	15	organizational	organizational	ADJ
ijtc-1693	71	16	performance	performance	NOUN
ijtc-1693	71	17	and	and	CCONJ
ijtc-1693	71	18	elevate	elevate	VERB
ijtc-1693	71	19	the	the	DET
ijtc-1693	71	20	corporate	corporate	ADJ
ijtc-1693	71	21	value	value	NOUN
ijtc-1693	71	22	(	(	PUNCT
ijtc-1693	71	23	tulcanaza	tulcanaza	NOUN
ijtc-1693	71	24	-	-	PUNCT
ijtc-1693	71	25	prieto	prieto	NOUN
ijtc-1693	71	26	et	et	PROPN
ijtc-1693	71	27	al	al	PROPN
ijtc-1693	71	28	.	.	PROPN
ijtc-1693	71	29	,	,	PUNCT
ijtc-1693	71	30	2024	2024	NUM
ijtc-1693	71	31	)	)	PUNCT
ijtc-1693	71	32	.	.	PUNCT
ijtc-1693	72	1	studies	study	NOUN
ijtc-1693	72	2	(	(	PUNCT
ijtc-1693	72	3	amirullah	amirullah	PROPN
ijtc-1693	72	4	et	et	PROPN
ijtc-1693	72	5	al	al	PROPN
ijtc-1693	72	6	.	.	PROPN
ijtc-1693	72	7	,	,	PUNCT
ijtc-1693	72	8	2022	2022	NUM
ijtc-1693	72	9	;	;	PUNCT
ijtc-1693	72	10	kharisma	kharisma	PROPN
ijtc-1693	72	11	et	et	PROPN
ijtc-1693	72	12	al	al	PROPN
ijtc-1693	72	13	.	.	PROPN
ijtc-1693	72	14	,	,	PUNCT
ijtc-1693	72	15	2023	2023	NUM
ijtc-1693	72	16	;	;	PUNCT
ijtc-1693	72	17	suta	suta	PROPN
ijtc-1693	72	18	et	et	PROPN
ijtc-1693	72	19	al	al	PROPN
ijtc-1693	72	20	.	.	PROPN
ijtc-1693	72	21	,	,	PUNCT
ijtc-1693	72	22	2016	2016	NUM
ijtc-1693	72	23	)	)	PUNCT
ijtc-1693	72	24	,	,	PUNCT
ijtc-1693	72	25	corroborates	corroborate	VERB
ijtc-1693	72	26	the	the	DET
ijtc-1693	72	27	finding	finding	NOUN
ijtc-1693	72	28	that	that	SCONJ
ijtc-1693	72	29	gcg	gcg	NOUN
ijtc-1693	72	30	affects	affect	VERB
ijtc-1693	72	31	the	the	DET
ijtc-1693	72	32	linear	linear	ADJ
ijtc-1693	72	33	relationship	relationship	NOUN
ijtc-1693	72	34	between	between	ADP
ijtc-1693	72	35	funding	funding	NOUN
ijtc-1693	72	36	and	and	CCONJ
ijtc-1693	72	37	corporate	corporate	ADJ
ijtc-1693	72	38	worth	worth	NOUN
ijtc-1693	72	39	.	.	PUNCT
ijtc-1693	73	1	thus	thus	ADV
ijtc-1693	73	2	,	,	PUNCT
ijtc-1693	73	3	the	the	DET
ijtc-1693	73	4	working	work	VERB
ijtc-1693	73	5	hypothesis	hypothesis	NOUN
ijtc-1693	73	6	would	would	AUX
ijtc-1693	73	7	be	be	AUX
ijtc-1693	73	8	:	:	PUNCT
ijtc-1693	73	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1693	73	10	the	the	DET
ijtc-1693	73	11	impact	impact	NOUN
ijtc-1693	73	12	of	of	ADP
ijtc-1693	73	13	investment	investment	NOUN
ijtc-1693	73	14	decisions	decision	NOUN
ijtc-1693	73	15	,	,	PUNCT
ijtc-1693	73	16	funding	funding	NOUN
ijtc-1693	73	17	strategies	strategy	NOUN
ijtc-1693	73	18	,	,	PUNCT
ijtc-1693	73	19	and	and	CCONJ
ijtc-1693	73	20	financial	financial	ADJ
ijtc-1693	73	21	performance	performance	NOUN
ijtc-1693	73	22	on	on	ADP
ijtc-1693	73	23	firm	firm	ADJ
ijtc-1693	73	24	value	value	NOUN
ijtc-1693	73	25	:	:	PUNCT
ijtc-1693	73	26	the	the	DET
ijtc-1693	73	27	moderating	moderate	VERB
ijtc-1693	73	28	role	role	NOUN
ijtc-1693	73	29	of	of	ADP
ijtc-1693	73	30	gcg	gcg	PROPN
ijtc-1693	73	31	erpina	erpina	PROPN
ijtc-1693	73	32	,	,	PUNCT
ijtc-1693	73	33	budhiarto	budhiarto	NOUN
ijtc-1693	73	34	,	,	PUNCT
ijtc-1693	73	35	and	and	CCONJ
ijtc-1693	73	36	mardiyani	mardiyani	VERB
ijtc-1693	73	37	5	5	NUM
ijtc-1693	73	38	|	|	ADV
ijtc-1693	73	39	ilomata	ilomata	PROPN
ijtc-1693	73	40	international	international	ADJ
ijtc-1693	73	41	journal	journal	NOUN
ijtc-1693	73	42	of	of	ADP
ijtc-1693	73	43	tax	tax	PROPN
ijtc-1693	73	44	&	&	CCONJ
ijtc-1693	73	45	accounting	account	VERB
ijtc-1693	73	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	73	47	h5	h5	PROPN
ijtc-1693	73	48	:	:	PUNCT
ijtc-1693	73	49	corporate	corporate	ADJ
ijtc-1693	73	50	governance	governance	NOUN
ijtc-1693	73	51	moderates	moderate	VERB
ijtc-1693	73	52	the	the	DET
ijtc-1693	73	53	effect	effect	NOUN
ijtc-1693	73	54	of	of	ADP
ijtc-1693	73	55	funding	funding	NOUN
ijtc-1693	73	56	on	on	ADP
ijtc-1693	73	57	firm	firm	ADJ
ijtc-1693	73	58	value	value	NOUN
ijtc-1693	73	59	.	.	PUNCT
ijtc-1693	74	1	the	the	DET
ijtc-1693	74	2	effect	effect	NOUN
ijtc-1693	74	3	of	of	ADP
ijtc-1693	74	4	financial	financial	ADJ
ijtc-1693	74	5	performance	performance	NOUN
ijtc-1693	74	6	on	on	ADP
ijtc-1693	74	7	firm	firm	ADJ
ijtc-1693	74	8	value	value	NOUN
ijtc-1693	74	9	moderated	moderate	VERB
ijtc-1693	74	10	by	by	ADP
ijtc-1693	74	11	corporate	corporate	ADJ
ijtc-1693	74	12	governance	governance	NOUN
ijtc-1693	74	13	the	the	DET
ijtc-1693	74	14	principle	principle	NOUN
ijtc-1693	74	15	of	of	ADP
ijtc-1693	74	16	gcg	gcg	NOUN
ijtc-1693	74	17	is	be	AUX
ijtc-1693	74	18	reflected	reflect	VERB
ijtc-1693	74	19	in	in	ADP
ijtc-1693	74	20	high	high	ADJ
ijtc-1693	74	21	corporate	corporate	ADJ
ijtc-1693	74	22	governance	governance	NOUN
ijtc-1693	74	23	perception	perception	NOUN
ijtc-1693	74	24	index	index	NOUN
ijtc-1693	74	25	(	(	PUNCT
ijtc-1693	74	26	cgpi	cgpi	NOUN
ijtc-1693	74	27	)	)	PUNCT
ijtc-1693	74	28	scores	score	NOUN
ijtc-1693	74	29	(	(	PUNCT
ijtc-1693	74	30	lestari	lestari	PROPN
ijtc-1693	74	31	et	et	PROPN
ijtc-1693	74	32	al	al	PROPN
ijtc-1693	74	33	.	.	PROPN
ijtc-1693	74	34	,	,	PUNCT
ijtc-1693	74	35	2024	2024	NUM
ijtc-1693	74	36	)	)	PUNCT
ijtc-1693	74	37	.	.	PUNCT
ijtc-1693	75	1	good	good	ADJ
ijtc-1693	75	2	corporate	corporate	ADJ
ijtc-1693	75	3	governance	governance	NOUN
ijtc-1693	75	4	can	can	AUX
ijtc-1693	75	5	be	be	AUX
ijtc-1693	75	6	the	the	DET
ijtc-1693	75	7	foundation	foundation	NOUN
ijtc-1693	75	8	for	for	ADP
ijtc-1693	75	9	these	these	DET
ijtc-1693	75	10	factors	factor	NOUN
ijtc-1693	75	11	and	and	CCONJ
ijtc-1693	75	12	can	can	AUX
ijtc-1693	75	13	lead	lead	VERB
ijtc-1693	75	14	to	to	ADP
ijtc-1693	75	15	effective	effective	ADJ
ijtc-1693	75	16	financial	financial	ADJ
ijtc-1693	75	17	performance	performance	NOUN
ijtc-1693	75	18	and	and	CCONJ
ijtc-1693	75	19	create	create	VERB
ijtc-1693	75	20	a	a	DET
ijtc-1693	75	21	value	value	NOUN
ijtc-1693	75	22	for	for	ADP
ijtc-1693	75	23	a	a	DET
ijtc-1693	75	24	company	company	NOUN
ijtc-1693	75	25	in	in	ADP
ijtc-1693	75	26	the	the	DET
ijtc-1693	75	27	capital	capital	NOUN
ijtc-1693	75	28	market	market	NOUN
ijtc-1693	75	29	(	(	PUNCT
ijtc-1693	75	30	heling	hele	VERB
ijtc-1693	75	31	et	et	PROPN
ijtc-1693	75	32	al	al	PROPN
ijtc-1693	75	33	.	.	PROPN
ijtc-1693	75	34	,	,	PUNCT
ijtc-1693	75	35	2024	2024	NUM
ijtc-1693	75	36	)	)	PUNCT
ijtc-1693	75	37	.	.	PUNCT
ijtc-1693	76	1	according	accord	VERB
ijtc-1693	76	2	(	(	PUNCT
ijtc-1693	76	3	chaidir	chaidir	PROPN
ijtc-1693	76	4	et	et	PROPN
ijtc-1693	76	5	al	al	PROPN
ijtc-1693	76	6	.	.	PROPN
ijtc-1693	76	7	,	,	PUNCT
ijtc-1693	76	8	2021	2021	NUM
ijtc-1693	76	9	;	;	PUNCT
ijtc-1693	76	10	irwanti	irwanti	PROPN
ijtc-1693	76	11	et	et	PROPN
ijtc-1693	76	12	al	al	PROPN
ijtc-1693	76	13	.	.	PROPN
ijtc-1693	76	14	,	,	PUNCT
ijtc-1693	76	15	2021	2021	NUM
ijtc-1693	76	16	;	;	PUNCT
ijtc-1693	76	17	ndatika	ndatika	X
ijtc-1693	76	18	et	et	PROPN
ijtc-1693	76	19	al	al	PROPN
ijtc-1693	76	20	.	.	PROPN
ijtc-1693	76	21	,	,	PUNCT
ijtc-1693	76	22	2024	2024	NUM
ijtc-1693	76	23	)	)	PUNCT
ijtc-1693	76	24	,	,	PUNCT
ijtc-1693	76	25	gcg	gcg	PROPN
ijtc-1693	76	26	can	can	AUX
ijtc-1693	76	27	moderate	moderate	VERB
ijtc-1693	76	28	the	the	DET
ijtc-1693	76	29	relationship	relationship	NOUN
ijtc-1693	76	30	between	between	ADP
ijtc-1693	76	31	financial	financial	ADJ
ijtc-1693	76	32	performance	performance	NOUN
ijtc-1693	76	33	and	and	CCONJ
ijtc-1693	76	34	corporate	corporate	ADJ
ijtc-1693	76	35	value	value	NOUN
ijtc-1693	76	36	.	.	PUNCT
ijtc-1693	77	1	so	so	ADV
ijtc-1693	77	2	,	,	PUNCT
ijtc-1693	77	3	the	the	DET
ijtc-1693	77	4	proposed	propose	VERB
ijtc-1693	77	5	hypothesis	hypothesis	NOUN
ijtc-1693	77	6	is	be	AUX
ijtc-1693	77	7	:	:	PUNCT
ijtc-1693	77	8	h6	h6	NOUN
ijtc-1693	77	9	:	:	PUNCT
ijtc-1693	77	10	corporate	corporate	ADJ
ijtc-1693	77	11	governance	governance	NOUN
ijtc-1693	77	12	moderates	moderate	VERB
ijtc-1693	77	13	the	the	DET
ijtc-1693	77	14	effect	effect	NOUN
ijtc-1693	77	15	of	of	ADP
ijtc-1693	77	16	financial	financial	ADJ
ijtc-1693	77	17	performance	performance	NOUN
ijtc-1693	77	18	on	on	ADP
ijtc-1693	77	19	a	a	DET
ijtc-1693	77	20	firm	firm	ADJ
ijtc-1693	77	21	value	value	NOUN
ijtc-1693	77	22	.	.	PUNCT
ijtc-1693	78	1	method	method	NOUN
ijtc-1693	78	2	there	there	PRON
ijtc-1693	78	3	were	be	AUX
ijtc-1693	78	4	employed	employ	VERB
ijtc-1693	78	5	quantitative	quantitative	ADJ
ijtc-1693	78	6	methods	method	NOUN
ijtc-1693	78	7	and	and	CCONJ
ijtc-1693	78	8	causal	causal	NOUN
ijtc-1693	78	9	-	-	PUNCT
ijtc-1693	78	10	associative	associative	NOUN
ijtc-1693	78	11	approachs	approach	NOUN
ijtc-1693	78	12	to	to	PART
ijtc-1693	78	13	establish	establish	VERB
ijtc-1693	78	14	a	a	DET
ijtc-1693	78	15	causal	causal	ADJ
ijtc-1693	78	16	relationship	relationship	NOUN
ijtc-1693	78	17	between	between	ADP
ijtc-1693	78	18	two	two	NUM
ijtc-1693	78	19	or	or	CCONJ
ijtc-1693	78	20	more	more	ADJ
ijtc-1693	78	21	variables	variable	NOUN
ijtc-1693	78	22	.	.	PUNCT
ijtc-1693	79	1	it	it	PRON
ijtc-1693	79	2	intends	intend	VERB
ijtc-1693	79	3	to	to	PART
ijtc-1693	79	4	measure	measure	VERB
ijtc-1693	79	5	the	the	DET
ijtc-1693	79	6	impact	impact	NOUN
ijtc-1693	79	7	of	of	ADP
ijtc-1693	79	8	the	the	DET
ijtc-1693	79	9	independent	independent	ADJ
ijtc-1693	79	10	variables	variable	NOUN
ijtc-1693	79	11	on	on	ADP
ijtc-1693	79	12	the	the	DET
ijtc-1693	79	13	dependent	dependent	ADJ
ijtc-1693	79	14	variables	variable	NOUN
ijtc-1693	79	15	.	.	PUNCT
ijtc-1693	80	1	the	the	DET
ijtc-1693	80	2	study	study	NOUN
ijtc-1693	80	3	uses	use	VERB
ijtc-1693	80	4	secondary	secondary	ADJ
ijtc-1693	80	5	data	datum	NOUN
ijtc-1693	80	6	or	or	CCONJ
ijtc-1693	80	7	documentation	documentation	NOUN
ijtc-1693	80	8	,	,	PUNCT
ijtc-1693	80	9	which	which	PRON
ijtc-1693	80	10	includes	include	VERB
ijtc-1693	80	11	the	the	DET
ijtc-1693	80	12	information	information	NOUN
ijtc-1693	80	13	that	that	PRON
ijtc-1693	80	14	already	already	ADV
ijtc-1693	80	15	exists	exist	VERB
ijtc-1693	80	16	and	and	CCONJ
ijtc-1693	80	17	is	be	AUX
ijtc-1693	80	18	obtained	obtain	VERB
ijtc-1693	80	19	indirectly	indirectly	ADV
ijtc-1693	80	20	through	through	ADP
ijtc-1693	80	21	intermediaries	intermediary	NOUN
ijtc-1693	80	22	(	(	PUNCT
ijtc-1693	80	23	sugiyono	sugiyono	PROPN
ijtc-1693	80	24	et	et	PROPN
ijtc-1693	80	25	al	al	PROPN
ijtc-1693	80	26	.	.	PROPN
ijtc-1693	80	27	,	,	PUNCT
ijtc-1693	80	28	2021	2021	NUM
ijtc-1693	80	29	)	)	PUNCT
ijtc-1693	80	30	.	.	PUNCT
ijtc-1693	81	1	the	the	DET
ijtc-1693	81	2	population	population	NOUN
ijtc-1693	81	3	of	of	ADP
ijtc-1693	81	4	this	this	DET
ijtc-1693	81	5	study	study	NOUN
ijtc-1693	81	6	is	be	AUX
ijtc-1693	81	7	banking	banking	NOUN
ijtc-1693	81	8	companies	company	NOUN
ijtc-1693	81	9	listed	list	VERB
ijtc-1693	81	10	on	on	ADP
ijtc-1693	81	11	the	the	DET
ijtc-1693	81	12	idx	idx	NOUN
ijtc-1693	81	13	from	from	ADP
ijtc-1693	81	14	2019	2019	NUM
ijtc-1693	81	15	to	to	ADP
ijtc-1693	81	16	2023	2023	NUM
ijtc-1693	81	17	.	.	PUNCT
ijtc-1693	82	1	the	the	DET
ijtc-1693	82	2	sampling	sample	VERB
ijtc-1693	82	3	technique	technique	NOUN
ijtc-1693	82	4	used	use	VERB
ijtc-1693	82	5	in	in	ADP
ijtc-1693	82	6	this	this	DET
ijtc-1693	82	7	study	study	NOUN
ijtc-1693	82	8	is	be	AUX
ijtc-1693	82	9	purposive	purposive	ADJ
ijtc-1693	82	10	sampling	sampling	NOUN
ijtc-1693	82	11	or	or	CCONJ
ijtc-1693	82	12	sampling	sample	VERB
ijtc-1693	82	13	with	with	ADP
ijtc-1693	82	14	criteria	criterion	NOUN
ijtc-1693	82	15	for	for	ADP
ijtc-1693	82	16	the	the	DET
ijtc-1693	82	17	needs	need	NOUN
ijtc-1693	82	18	and	and	CCONJ
ijtc-1693	82	19	objectives	objective	NOUN
ijtc-1693	82	20	of	of	ADP
ijtc-1693	82	21	the	the	DET
ijtc-1693	82	22	study	study	NOUN
ijtc-1693	82	23	(	(	PUNCT
ijtc-1693	82	24	sumani	sumani	PROPN
ijtc-1693	82	25	et	et	PROPN
ijtc-1693	82	26	al	al	PROPN
ijtc-1693	82	27	.	.	PROPN
ijtc-1693	82	28	,	,	PUNCT
ijtc-1693	82	29	2022	2022	NUM
ijtc-1693	82	30	)	)	PUNCT
ijtc-1693	82	31	.	.	PUNCT
ijtc-1693	83	1	the	the	DET
ijtc-1693	83	2	sample	sample	NOUN
ijtc-1693	83	3	criteria	criterion	NOUN
ijtc-1693	83	4	are	be	AUX
ijtc-1693	83	5	:	:	PUNCT
ijtc-1693	83	6	(	(	PUNCT
ijtc-1693	83	7	1	1	X
ijtc-1693	83	8	)	)	PUNCT
ijtc-1693	83	9	banks	bank	NOUN
ijtc-1693	83	10	classified	classify	VERB
ijtc-1693	83	11	as	as	ADP
ijtc-1693	83	12	foreign	foreign	ADJ
ijtc-1693	83	13	exchange	exchange	NOUN
ijtc-1693	83	14	banks	bank	NOUN
ijtc-1693	83	15	,	,	PUNCT
ijtc-1693	83	16	which	which	PRON
ijtc-1693	83	17	operate	operate	VERB
ijtc-1693	83	18	in	in	ADP
ijtc-1693	83	19	a	a	DET
ijtc-1693	83	20	highly	highly	ADV
ijtc-1693	83	21	regulated	regulated	ADJ
ijtc-1693	83	22	environment	environment	NOUN
ijtc-1693	83	23	with	with	ADP
ijtc-1693	83	24	significant	significant	ADJ
ijtc-1693	83	25	exposure	exposure	NOUN
ijtc-1693	83	26	to	to	ADP
ijtc-1693	83	27	international	international	ADJ
ijtc-1693	83	28	markets	market	NOUN
ijtc-1693	83	29	and	and	CCONJ
ijtc-1693	83	30	currency	currency	NOUN
ijtc-1693	83	31	fluctuations	fluctuation	NOUN
ijtc-1693	83	32	,	,	PUNCT
ijtc-1693	83	33	making	make	VERB
ijtc-1693	83	34	them	they	PRON
ijtc-1693	83	35	an	an	DET
ijtc-1693	83	36	ideal	ideal	ADJ
ijtc-1693	83	37	context	context	NOUN
ijtc-1693	83	38	for	for	ADP
ijtc-1693	83	39	examining	examine	VERB
ijtc-1693	83	40	the	the	DET
ijtc-1693	83	41	role	role	NOUN
ijtc-1693	83	42	of	of	ADP
ijtc-1693	83	43	gcg	gcg	NOUN
ijtc-1693	83	44	in	in	ADP
ijtc-1693	83	45	moderating	moderate	VERB
ijtc-1693	83	46	financial	financial	ADJ
ijtc-1693	83	47	dynamics	dynamic	NOUN
ijtc-1693	83	48	;	;	PUNCT
ijtc-1693	83	49	(	(	PUNCT
ijtc-1693	83	50	2	2	X
ijtc-1693	83	51	)	)	PUNCT
ijtc-1693	83	52	banks	bank	NOUN
ijtc-1693	83	53	that	that	PRON
ijtc-1693	83	54	earn	earn	VERB
ijtc-1693	83	55	profits	profit	NOUN
ijtc-1693	83	56	during	during	ADP
ijtc-1693	83	57	the	the	DET
ijtc-1693	83	58	study	study	NOUN
ijtc-1693	83	59	period	period	NOUN
ijtc-1693	83	60	,	,	PUNCT
ijtc-1693	83	61	as	as	SCONJ
ijtc-1693	83	62	profitability	profitability	NOUN
ijtc-1693	83	63	is	be	AUX
ijtc-1693	83	64	a	a	DET
ijtc-1693	83	65	central	central	ADJ
ijtc-1693	83	66	variable	variable	NOUN
ijtc-1693	83	67	in	in	ADP
ijtc-1693	83	68	the	the	DET
ijtc-1693	83	69	research	research	NOUN
ijtc-1693	83	70	,	,	PUNCT
ijtc-1693	83	71	and	and	CCONJ
ijtc-1693	83	72	including	include	VERB
ijtc-1693	83	73	loss	loss	NOUN
ijtc-1693	83	74	-	-	PUNCT
ijtc-1693	83	75	making	make	VERB
ijtc-1693	83	76	firms	firm	NOUN
ijtc-1693	83	77	would	would	AUX
ijtc-1693	83	78	introduce	introduce	VERB
ijtc-1693	83	79	extreme	extreme	ADJ
ijtc-1693	83	80	values	value	NOUN
ijtc-1693	83	81	(	(	PUNCT
ijtc-1693	83	82	negative	negative	ADJ
ijtc-1693	83	83	profits	profit	NOUN
ijtc-1693	83	84	)	)	PUNCT
ijtc-1693	83	85	,	,	PUNCT
ijtc-1693	83	86	violating	violate	VERB
ijtc-1693	83	87	statistical	statistical	ADJ
ijtc-1693	83	88	assumptions	assumption	NOUN
ijtc-1693	83	89	such	such	ADJ
ijtc-1693	83	90	as	as	ADP
ijtc-1693	83	91	normality	normality	NOUN
ijtc-1693	83	92	and	and	CCONJ
ijtc-1693	83	93	potentially	potentially	ADV
ijtc-1693	83	94	biasing	bias	VERB
ijtc-1693	83	95	the	the	DET
ijtc-1693	83	96	results	result	NOUN
ijtc-1693	83	97	;	;	PUNCT
ijtc-1693	83	98	and	and	CCONJ
ijtc-1693	83	99	(	(	PUNCT
ijtc-1693	83	100	3	3	X
ijtc-1693	83	101	)	)	PUNCT
ijtc-1693	83	102	banks	bank	NOUN
ijtc-1693	83	103	that	that	PRON
ijtc-1693	83	104	experience	experience	VERB
ijtc-1693	83	105	a	a	DET
ijtc-1693	83	106	decline	decline	NOUN
ijtc-1693	83	107	in	in	ADP
ijtc-1693	83	108	stock	stock	NOUN
ijtc-1693	83	109	prices	price	NOUN
ijtc-1693	83	110	,	,	PUNCT
ijtc-1693	83	111	selected	select	VERB
ijtc-1693	83	112	to	to	PART
ijtc-1693	83	113	focus	focus	VERB
ijtc-1693	83	114	on	on	ADP
ijtc-1693	83	115	suboptimal	suboptimal	ADJ
ijtc-1693	83	116	performance	performance	NOUN
ijtc-1693	83	117	,	,	PUNCT
ijtc-1693	83	118	test	test	VERB
ijtc-1693	83	119	the	the	DET
ijtc-1693	83	120	effectiveness	effectiveness	NOUN
ijtc-1693	83	121	of	of	ADP
ijtc-1693	83	122	gcg	gcg	NOUN
ijtc-1693	83	123	in	in	ADP
ijtc-1693	83	124	challenging	challenging	ADJ
ijtc-1693	83	125	conditions	condition	NOUN
ijtc-1693	83	126	,	,	PUNCT
ijtc-1693	83	127	and	and	CCONJ
ijtc-1693	83	128	enhance	enhance	VERB
ijtc-1693	83	129	the	the	DET
ijtc-1693	83	130	relevance	relevance	NOUN
ijtc-1693	83	131	and	and	CCONJ
ijtc-1693	83	132	practical	practical	ADJ
ijtc-1693	83	133	value	value	NOUN
ijtc-1693	83	134	of	of	ADP
ijtc-1693	83	135	the	the	DET
ijtc-1693	83	136	research.the	research.the	PRON
ijtc-1693	83	137	research	research	NOUN
ijtc-1693	83	138	sample	sample	NOUN
ijtc-1693	83	139	that	that	PRON
ijtc-1693	83	140	met	meet	VERB
ijtc-1693	83	141	the	the	DET
ijtc-1693	83	142	criteria	criterion	NOUN
ijtc-1693	83	143	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1693	83	144	the	the	DET
ijtc-1693	83	145	impact	impact	NOUN
ijtc-1693	83	146	of	of	ADP
ijtc-1693	83	147	investment	investment	NOUN
ijtc-1693	83	148	decisions	decision	NOUN
ijtc-1693	83	149	,	,	PUNCT
ijtc-1693	83	150	funding	funding	NOUN
ijtc-1693	83	151	strategies	strategy	NOUN
ijtc-1693	83	152	,	,	PUNCT
ijtc-1693	83	153	and	and	CCONJ
ijtc-1693	83	154	financial	financial	ADJ
ijtc-1693	83	155	performance	performance	NOUN
ijtc-1693	83	156	on	on	ADP
ijtc-1693	83	157	firm	firm	ADJ
ijtc-1693	83	158	value	value	NOUN
ijtc-1693	83	159	:	:	PUNCT
ijtc-1693	83	160	the	the	DET
ijtc-1693	83	161	moderating	moderate	VERB
ijtc-1693	83	162	role	role	NOUN
ijtc-1693	83	163	of	of	ADP
ijtc-1693	83	164	gcg	gcg	PROPN
ijtc-1693	83	165	erpina	erpina	PROPN
ijtc-1693	83	166	,	,	PUNCT
ijtc-1693	83	167	budhiarto	budhiarto	NOUN
ijtc-1693	83	168	,	,	PUNCT
ijtc-1693	83	169	and	and	CCONJ
ijtc-1693	83	170	mardiyani	mardiyani	VERB
ijtc-1693	83	171	6	6	NUM
ijtc-1693	83	172	|	|	ADV
ijtc-1693	83	173	ilomata	ilomata	PROPN
ijtc-1693	83	174	international	international	ADJ
ijtc-1693	83	175	journal	journal	NOUN
ijtc-1693	83	176	of	of	ADP
ijtc-1693	83	177	tax	tax	PROPN
ijtc-1693	83	178	&	&	CCONJ
ijtc-1693	83	179	accounting	accounting	PROPN
ijtc-1693	83	180	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	83	181	consisted	consist	VERB
ijtc-1693	83	182	of	of	ADP
ijtc-1693	83	183	16	16	NUM
ijtc-1693	83	184	companies	company	NOUN
ijtc-1693	83	185	,	,	PUNCT
ijtc-1693	83	186	with	with	ADP
ijtc-1693	83	187	observations	observation	NOUN
ijtc-1693	83	188	conducted	conduct	VERB
ijtc-1693	83	189	over	over	ADP
ijtc-1693	83	190	a	a	DET
ijtc-1693	83	191	five	five	NUM
ijtc-1693	83	192	-	-	PUNCT
ijtc-1693	83	193	year	year	NOUN
ijtc-1693	83	194	period	period	NOUN
ijtc-1693	83	195	,	,	PUNCT
ijtc-1693	83	196	yielding	yield	VERB
ijtc-1693	83	197	80	80	NUM
ijtc-1693	83	198	observation	observation	NOUN
ijtc-1693	83	199	data	datum	NOUN
ijtc-1693	83	200	.	.	PUNCT
ijtc-1693	84	1	this	this	DET
ijtc-1693	84	2	study	study	NOUN
ijtc-1693	84	3	cover	cover	VERB
ijtc-1693	84	4	an	an	DET
ijtc-1693	84	5	entire	entire	ADJ
ijtc-1693	84	6	region	region	NOUN
ijtc-1693	84	7	because	because	SCONJ
ijtc-1693	84	8	it	it	PRON
ijtc-1693	84	9	covering	cover	VERB
ijtc-1693	84	10	secondary	secondary	ADJ
ijtc-1693	84	11	data	datum	NOUN
ijtc-1693	84	12	from	from	ADP
ijtc-1693	84	13	idx	idx	PROPN
ijtc-1693	84	14	.	.	PUNCT
ijtc-1693	85	1	now	now	ADV
ijtc-1693	85	2	it	it	PRON
ijtc-1693	85	3	's	be	AUX
ijtc-1693	85	4	available	available	ADJ
ijtc-1693	85	5	through	through	ADP
ijtc-1693	85	6	idx.co.id	idx.co.id	NOUN
ijtc-1693	85	7	and	and	CCONJ
ijtc-1693	85	8	the	the	DET
ijtc-1693	85	9	company	company	NOUN
ijtc-1693	85	10	's	's	PART
ijtc-1693	85	11	official	official	ADJ
ijtc-1693	85	12	websites	website	NOUN
ijtc-1693	85	13	.	.	PUNCT
ijtc-1693	86	1	in	in	ADP
ijtc-1693	86	2	this	this	DET
ijtc-1693	86	3	sense	sense	NOUN
ijtc-1693	86	4	,	,	PUNCT
ijtc-1693	86	5	since	since	SCONJ
ijtc-1693	86	6	the	the	DET
ijtc-1693	86	7	main	main	ADJ
ijtc-1693	86	8	object	object	NOUN
ijtc-1693	86	9	of	of	ADP
ijtc-1693	86	10	the	the	DET
ijtc-1693	86	11	study	study	NOUN
ijtc-1693	86	12	is	be	AUX
ijtc-1693	86	13	banking	bank	VERB
ijtc-1693	86	14	in	in	ADP
ijtc-1693	86	15	indonesia	indonesia	PROPN
ijtc-1693	86	16	,	,	PUNCT
ijtc-1693	86	17	its	its	PRON
ijtc-1693	86	18	location	location	NOUN
ijtc-1693	86	19	can	can	AUX
ijtc-1693	86	20	be	be	AUX
ijtc-1693	86	21	national	national	ADJ
ijtc-1693	86	22	.	.	PUNCT
ijtc-1693	87	1	quantitative	quantitative	ADJ
ijtc-1693	87	2	data	datum	NOUN
ijtc-1693	87	3	was	be	AUX
ijtc-1693	87	4	acquired	acquire	VERB
ijtc-1693	87	5	from	from	ADP
ijtc-1693	87	6	the	the	DET
ijtc-1693	87	7	company	company	NOUN
ijtc-1693	87	8	's	's	PART
ijtc-1693	87	9	annual	annual	ADJ
ijtc-1693	87	10	report	report	NOUN
ijtc-1693	87	11	from	from	ADP
ijtc-1693	87	12	the	the	DET
ijtc-1693	87	13	official	official	ADJ
ijtc-1693	87	14	idx	idx	NOUN
ijtc-1693	87	15	website	website	NOUN
ijtc-1693	87	16	.	.	PUNCT
ijtc-1693	88	1	the	the	DET
ijtc-1693	88	2	following	follow	VERB
ijtc-1693	88	3	are	be	AUX
ijtc-1693	88	4	the	the	DET
ijtc-1693	88	5	indicators	indicator	NOUN
ijtc-1693	88	6	used	use	VERB
ijtc-1693	88	7	for	for	ADP
ijtc-1693	88	8	each	each	DET
ijtc-1693	88	9	variable	variable	NOUN
ijtc-1693	88	10	:	:	PUNCT
ijtc-1693	88	11	table	table	NOUN
ijtc-1693	88	12	1	1	NUM
ijtc-1693	88	13	.	.	PUNCT
ijtc-1693	89	1	operating	operating	NOUN
ijtc-1693	89	2	variables	variable	NOUN
ijtc-1693	89	3	no	no	DET
ijtc-1693	89	4	variables	variable	NOUN
ijtc-1693	89	5	indicator	indicator	NOUN
ijtc-1693	89	6	source	source	NOUN
ijtc-1693	89	7	1	1	NUM
ijtc-1693	89	8	firm	firm	ADJ
ijtc-1693	89	9	value	value	NOUN
ijtc-1693	89	10	(	(	PUNCT
ijtc-1693	89	11	y	y	NOUN
ijtc-1693	89	12	)	)	PUNCT
ijtc-1693	89	13	pbv	pbv	VERB
ijtc-1693	89	14	=	=	PUNCT
ijtc-1693	89	15	stock	stock	NOUN
ijtc-1693	89	16	price	price	NOUN
ijtc-1693	89	17	per	per	ADP
ijtc-1693	89	18	share	share	NOUN
ijtc-1693	89	19	book	book	NOUN
ijtc-1693	89	20	value	value	NOUN
ijtc-1693	89	21	per	per	ADP
ijtc-1693	89	22	share	share	NOUN
ijtc-1693	89	23	(	(	PUNCT
ijtc-1693	89	24	yuswandani	yuswandani	X
ijtc-1693	89	25	et	et	PROPN
ijtc-1693	89	26	al	al	PROPN
ijtc-1693	89	27	.	.	PROPN
ijtc-1693	89	28	,	,	PUNCT
ijtc-1693	89	29	2024	2024	NUM
ijtc-1693	89	30	)	)	PUNCT
ijtc-1693	89	31	2	2	NUM
ijtc-1693	89	32	investment	investment	NOUN
ijtc-1693	89	33	decision	decision	NOUN
ijtc-1693	89	34	(	(	PUNCT
ijtc-1693	89	35	x1	x1	NOUN
ijtc-1693	89	36	)	)	PUNCT
ijtc-1693	89	37	capex	capex	NOUN
ijtc-1693	89	38	=	=	SYM
ijtc-1693	89	39	net	net	ADJ
ijtc-1693	89	40	increase	increase	NOUN
ijtc-1693	89	41	in	in	ADP
ijtc-1693	89	42	property	property	NOUN
ijtc-1693	89	43	plant	plant	NOUN
ijtc-1693	89	44	and	and	CCONJ
ijtc-1693	89	45	equipment	equipment	NOUN
ijtc-1693	89	46	+	+	CCONJ
ijtc-1693	89	47	depreciation	depreciation	NOUN
ijtc-1693	89	48	(	(	PUNCT
ijtc-1693	89	49	satt	satt	NOUN
ijtc-1693	89	50	et	et	PROPN
ijtc-1693	89	51	al	al	PROPN
ijtc-1693	89	52	.	.	PROPN
ijtc-1693	89	53	,	,	PUNCT
ijtc-1693	89	54	2023	2023	NUM
ijtc-1693	89	55	)	)	PUNCT
ijtc-1693	89	56	3	3	NUM
ijtc-1693	89	57	funding	funding	NOUN
ijtc-1693	89	58	(	(	PUNCT
ijtc-1693	89	59	x2	x2	NOUN
ijtc-1693	89	60	)	)	PUNCT
ijtc-1693	89	61	car	car	NOUN
ijtc-1693	89	62	=	=	SYM
ijtc-1693	89	63	capital	capital	NOUN
ijtc-1693	89	64	atmr	atmr	NOUN
ijtc-1693	89	65	x	x	NUM
ijtc-1693	89	66	100	100	NUM
ijtc-1693	89	67	%	%	NOUN
ijtc-1693	89	68	(	(	PUNCT
ijtc-1693	89	69	marsella	marsella	X
ijtc-1693	89	70	et	et	PROPN
ijtc-1693	89	71	al	al	PROPN
ijtc-1693	89	72	.	.	PROPN
ijtc-1693	89	73	,	,	PUNCT
ijtc-1693	89	74	2023	2023	NUM
ijtc-1693	89	75	)	)	PUNCT
ijtc-1693	89	76	4	4	NUM
ijtc-1693	89	77	financial	financial	ADJ
ijtc-1693	89	78	performance	performance	NOUN
ijtc-1693	89	79	(	(	PUNCT
ijtc-1693	89	80	x3	x3	ADJ
ijtc-1693	89	81	)	)	PUNCT
ijtc-1693	89	82	roa	roa	NOUN
ijtc-1693	89	83	=	=	NOUN
ijtc-1693	89	84	net	net	ADJ
ijtc-1693	89	85	income	income	NOUN
ijtc-1693	89	86	total	total	NOUN
ijtc-1693	89	87	asset	asset	NOUN
ijtc-1693	89	88	(	(	PUNCT
ijtc-1693	89	89	syamsudin	syamsudin	VERB
ijtc-1693	89	90	et	et	PROPN
ijtc-1693	89	91	al	al	PROPN
ijtc-1693	89	92	.	.	PROPN
ijtc-1693	89	93	,	,	PUNCT
ijtc-1693	89	94	2020	2020	NUM
ijtc-1693	89	95	)	)	PUNCT
ijtc-1693	89	96	source	source	NOUN
ijtc-1693	89	97	:	:	PUNCT
ijtc-1693	89	98	data	data	NOUN
ijtc-1693	89	99	processesd	processesd	NOUN
ijtc-1693	89	100	by	by	ADP
ijtc-1693	89	101	the	the	DET
ijtc-1693	89	102	author	author	NOUN
ijtc-1693	89	103	(	(	PUNCT
ijtc-1693	89	104	2024	2024	NUM
ijtc-1693	89	105	)	)	PUNCT
ijtc-1693	89	106	good	good	ADJ
ijtc-1693	89	107	corporate	corporate	ADJ
ijtc-1693	89	108	governance	governance	NOUN
ijtc-1693	89	109	(	(	PUNCT
ijtc-1693	89	110	moderating	moderating	NOUN
ijtc-1693	89	111	variables	variable	NOUN
ijtc-1693	89	112	)	)	PUNCT
ijtc-1693	89	113	is	be	AUX
ijtc-1693	89	114	categorized	categorize	VERB
ijtc-1693	89	115	as	as	ADP
ijtc-1693	89	116	having	have	VERB
ijtc-1693	89	117	high	high	ADJ
ijtc-1693	89	118	or	or	CCONJ
ijtc-1693	89	119	low	low	ADJ
ijtc-1693	89	120	ratings	rating	NOUN
ijtc-1693	89	121	.	.	PUNCT
ijtc-1693	90	1	in	in	ADP
ijtc-1693	90	2	determining	determine	VERB
ijtc-1693	90	3	the	the	DET
ijtc-1693	90	4	gcg	gcg	NOUN
ijtc-1693	90	5	rating	rating	NOUN
ijtc-1693	90	6	category	category	NOUN
ijtc-1693	90	7	,	,	PUNCT
ijtc-1693	90	8	the	the	DET
ijtc-1693	90	9	number	number	NOUN
ijtc-1693	90	10	of	of	ADP
ijtc-1693	90	11	categories	category	NOUN
ijtc-1693	90	12	is	be	AUX
ijtc-1693	90	13	multiplied	multiply	VERB
ijtc-1693	90	14	by	by	ADP
ijtc-1693	90	15	the	the	DET
ijtc-1693	90	16	gcg	gcg	NOUN
ijtc-1693	90	17	score	score	NOUN
ijtc-1693	90	18	and	and	CCONJ
ijtc-1693	90	19	summed	sum	VERB
ijtc-1693	90	20	up	up	ADP
ijtc-1693	90	21	so	so	SCONJ
ijtc-1693	90	22	that	that	SCONJ
ijtc-1693	90	23	the	the	DET
ijtc-1693	90	24	result	result	NOUN
ijtc-1693	90	25	is	be	AUX
ijtc-1693	90	26	325	325	NUM
ijtc-1693	90	27	.	.	PUNCT
ijtc-1693	91	1	then	then	ADV
ijtc-1693	91	2	,	,	PUNCT
ijtc-1693	91	3	the	the	DET
ijtc-1693	91	4	number	number	NOUN
ijtc-1693	91	5	325	325	NUM
ijtc-1693	91	6	is	be	AUX
ijtc-1693	91	7	divided	divide	VERB
ijtc-1693	91	8	by	by	ADP
ijtc-1693	91	9	the	the	DET
ijtc-1693	91	10	number	number	NOUN
ijtc-1693	91	11	of	of	ADP
ijtc-1693	91	12	samples	sample	NOUN
ijtc-1693	91	13	,	,	PUNCT
ijtc-1693	91	14	namely	namely	ADV
ijtc-1693	91	15	80	80	NUM
ijtc-1693	91	16	,	,	PUNCT
ijtc-1693	91	17	so	so	CCONJ
ijtc-1693	91	18	an	an	DET
ijtc-1693	91	19	average	average	ADJ
ijtc-1693	91	20	value	value	NOUN
ijtc-1693	91	21	of	of	ADP
ijtc-1693	91	22	4.0625	4.0625	NUM
ijtc-1693	91	23	is	be	AUX
ijtc-1693	91	24	obtained	obtain	VERB
ijtc-1693	91	25	.	.	PUNCT
ijtc-1693	92	1	hence	hence	ADV
ijtc-1693	92	2	,	,	PUNCT
ijtc-1693	92	3	firms	firm	NOUN
ijtc-1693	92	4	with	with	ADP
ijtc-1693	92	5	gcg	gcg	NOUN
ijtc-1693	92	6	scores	score	NOUN
ijtc-1693	92	7	>	>	X
ijtc-1693	92	8	4.0625	4.0625	NUM
ijtc-1693	92	9	are	be	AUX
ijtc-1693	92	10	categorized	categorize	VERB
ijtc-1693	92	11	in	in	ADP
ijtc-1693	92	12	high	high	ADJ
ijtc-1693	92	13	governance	governance	NOUN
ijtc-1693	92	14	and	and	CCONJ
ijtc-1693	92	15	firms	firm	NOUN
ijtc-1693	92	16	with	with	ADP
ijtc-1693	92	17	gcg	gcg	NOUN
ijtc-1693	92	18	scores	score	NOUN
ijtc-1693	92	19	<	<	X
ijtc-1693	92	20	4.0625	4.0625	NUM
ijtc-1693	92	21	categorized	categorize	VERB
ijtc-1693	92	22	in	in	ADP
ijtc-1693	92	23	low	low	ADJ
ijtc-1693	92	24	governance	governance	NOUN
ijtc-1693	92	25	.	.	PUNCT
ijtc-1693	93	1	literature	literature	NOUN
ijtc-1693	93	2	and	and	CCONJ
ijtc-1693	93	3	documentation	documentation	NOUN
ijtc-1693	93	4	were	be	AUX
ijtc-1693	93	5	the	the	DET
ijtc-1693	93	6	primary	primary	ADJ
ijtc-1693	93	7	methods	method	NOUN
ijtc-1693	93	8	used	use	VERB
ijtc-1693	93	9	to	to	PART
ijtc-1693	93	10	obtain	obtain	VERB
ijtc-1693	93	11	data	datum	NOUN
ijtc-1693	93	12	for	for	ADP
ijtc-1693	93	13	this	this	DET
ijtc-1693	93	14	study	study	NOUN
ijtc-1693	93	15	.	.	PUNCT
ijtc-1693	94	1	the	the	DET
ijtc-1693	94	2	literature	literature	PROPN
ijtc-1693	94	3	study	study	NOUN
ijtc-1693	94	4	searched	search	VERB
ijtc-1693	94	5	for	for	ADP
ijtc-1693	94	6	various	various	ADJ
ijtc-1693	94	7	literature	literature	NOUN
ijtc-1693	94	8	,	,	PUNCT
ijtc-1693	94	9	including	include	VERB
ijtc-1693	94	10	journals	journal	NOUN
ijtc-1693	94	11	and	and	CCONJ
ijtc-1693	94	12	scientific	scientific	ADJ
ijtc-1693	94	13	publications	publication	NOUN
ijtc-1693	94	14	pertinent	pertinent	ADJ
ijtc-1693	94	15	to	to	ADP
ijtc-1693	94	16	the	the	DET
ijtc-1693	94	17	research	research	NOUN
ijtc-1693	94	18	variables	variable	NOUN
ijtc-1693	94	19	.	.	PUNCT
ijtc-1693	95	1	in	in	ADP
ijtc-1693	95	2	the	the	DET
ijtc-1693	95	3	meantime	meantime	NOUN
ijtc-1693	95	4	,	,	PUNCT
ijtc-1693	95	5	the	the	DET
ijtc-1693	95	6	documentation	documentation	NOUN
ijtc-1693	95	7	study	study	NOUN
ijtc-1693	95	8	was	be	AUX
ijtc-1693	95	9	carried	carry	VERB
ijtc-1693	95	10	out	out	ADP
ijtc-1693	95	11	by	by	ADP
ijtc-1693	95	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	95	13	the	the	DET
ijtc-1693	95	14	impact	impact	NOUN
ijtc-1693	95	15	of	of	ADP
ijtc-1693	95	16	investment	investment	NOUN
ijtc-1693	95	17	decisions	decision	NOUN
ijtc-1693	95	18	,	,	PUNCT
ijtc-1693	95	19	funding	funding	NOUN
ijtc-1693	95	20	strategies	strategy	NOUN
ijtc-1693	95	21	,	,	PUNCT
ijtc-1693	95	22	and	and	CCONJ
ijtc-1693	95	23	financial	financial	ADJ
ijtc-1693	95	24	performance	performance	NOUN
ijtc-1693	95	25	on	on	ADP
ijtc-1693	95	26	firm	firm	ADJ
ijtc-1693	95	27	value	value	NOUN
ijtc-1693	95	28	:	:	PUNCT
ijtc-1693	95	29	the	the	DET
ijtc-1693	95	30	moderating	moderate	VERB
ijtc-1693	95	31	role	role	NOUN
ijtc-1693	95	32	of	of	ADP
ijtc-1693	95	33	gcg	gcg	PROPN
ijtc-1693	95	34	erpina	erpina	PROPN
ijtc-1693	95	35	,	,	PUNCT
ijtc-1693	95	36	budhiarto	budhiarto	NOUN
ijtc-1693	95	37	,	,	PUNCT
ijtc-1693	95	38	and	and	CCONJ
ijtc-1693	95	39	mardiyani	mardiyani	VERB
ijtc-1693	95	40	7	7	NUM
ijtc-1693	95	41	|	|	ADV
ijtc-1693	95	42	ilomata	ilomata	PROPN
ijtc-1693	95	43	international	international	ADJ
ijtc-1693	95	44	journal	journal	NOUN
ijtc-1693	95	45	of	of	ADP
ijtc-1693	95	46	tax	tax	PROPN
ijtc-1693	95	47	&	&	CCONJ
ijtc-1693	95	48	accounting	accounting	PROPN
ijtc-1693	95	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	95	50	visiting	visit	VERB
ijtc-1693	95	51	the	the	DET
ijtc-1693	95	52	official	official	ADJ
ijtc-1693	95	53	idx	idx	NOUN
ijtc-1693	95	54	and	and	CCONJ
ijtc-1693	95	55	company	company	NOUN
ijtc-1693	95	56	websites	website	NOUN
ijtc-1693	95	57	,	,	PUNCT
ijtc-1693	95	58	after	after	SCONJ
ijtc-1693	95	59	which	which	PRON
ijtc-1693	95	60	reports	report	VERB
ijtc-1693	95	61	about	about	ADP
ijtc-1693	95	62	the	the	DET
ijtc-1693	95	63	variables	variable	NOUN
ijtc-1693	95	64	under	under	ADP
ijtc-1693	95	65	investigation	investigation	NOUN
ijtc-1693	95	66	and	and	CCONJ
ijtc-1693	95	67	the	the	DET
ijtc-1693	95	68	observation	observation	NOUN
ijtc-1693	95	69	period	period	NOUN
ijtc-1693	95	70	were	be	AUX
ijtc-1693	95	71	downloaded	download	VERB
ijtc-1693	95	72	.	.	PUNCT
ijtc-1693	96	1	the	the	DET
ijtc-1693	96	2	data	datum	NOUN
ijtc-1693	96	3	in	in	ADP
ijtc-1693	96	4	this	this	DET
ijtc-1693	96	5	study	study	NOUN
ijtc-1693	96	6	were	be	AUX
ijtc-1693	96	7	analyzed	analyze	VERB
ijtc-1693	96	8	using	use	VERB
ijtc-1693	96	9	moderated	moderated	ADJ
ijtc-1693	96	10	regression	regression	NOUN
ijtc-1693	96	11	analysis	analysis	NOUN
ijtc-1693	96	12	(	(	PUNCT
ijtc-1693	96	13	mra	mra	NOUN
ijtc-1693	96	14	)	)	PUNCT
ijtc-1693	96	15	with	with	ADP
ijtc-1693	96	16	the	the	DET
ijtc-1693	96	17	assistance	assistance	NOUN
ijtc-1693	96	18	of	of	ADP
ijtc-1693	96	19	spss	spss	ADJ
ijtc-1693	96	20	30	30	NUM
ijtc-1693	96	21	software	software	NOUN
ijtc-1693	96	22	.	.	PUNCT
ijtc-1693	97	1	this	this	DET
ijtc-1693	97	2	approach	approach	NOUN
ijtc-1693	97	3	examined	examine	VERB
ijtc-1693	97	4	whether	whether	SCONJ
ijtc-1693	97	5	the	the	DET
ijtc-1693	97	6	moderating	moderate	VERB
ijtc-1693	97	7	variable	variable	ADJ
ijtc-1693	97	8	gcg	gcg	NOUN
ijtc-1693	97	9	,	,	PUNCT
ijtc-1693	97	10	influences	influence	VERB
ijtc-1693	97	11	the	the	DET
ijtc-1693	97	12	relationship	relationship	NOUN
ijtc-1693	97	13	between	between	ADP
ijtc-1693	97	14	the	the	DET
ijtc-1693	97	15	independent	independent	ADJ
ijtc-1693	97	16	and	and	CCONJ
ijtc-1693	97	17	dependent	dependent	ADJ
ijtc-1693	97	18	variables	variable	NOUN
ijtc-1693	97	19	.	.	PUNCT
ijtc-1693	98	1	specifically	specifically	ADV
ijtc-1693	98	2	,	,	PUNCT
ijtc-1693	98	3	the	the	DET
ijtc-1693	98	4	analysis	analysis	NOUN
ijtc-1693	98	5	aimed	aim	VERB
ijtc-1693	98	6	to	to	PART
ijtc-1693	98	7	determine	determine	VERB
ijtc-1693	98	8	whether	whether	SCONJ
ijtc-1693	98	9	gcg	gcg	NOUN
ijtc-1693	98	10	strengthens	strengthen	VERB
ijtc-1693	98	11	,	,	PUNCT
ijtc-1693	98	12	weakens	weaken	VERB
ijtc-1693	98	13	,	,	PUNCT
ijtc-1693	98	14	or	or	CCONJ
ijtc-1693	98	15	alters	alter	VERB
ijtc-1693	98	16	the	the	DET
ijtc-1693	98	17	direction	direction	NOUN
ijtc-1693	98	18	of	of	ADP
ijtc-1693	98	19	these	these	DET
ijtc-1693	98	20	relationships	relationship	NOUN
ijtc-1693	98	21	.	.	PUNCT
ijtc-1693	99	1	before	before	ADP
ijtc-1693	99	2	the	the	DET
ijtc-1693	99	3	mra	mra	NOUN
ijtc-1693	99	4	,	,	PUNCT
ijtc-1693	99	5	classical	classical	ADJ
ijtc-1693	99	6	assumption	assumption	NOUN
ijtc-1693	99	7	tests	test	NOUN
ijtc-1693	99	8	were	be	AUX
ijtc-1693	99	9	performed	perform	VERB
ijtc-1693	99	10	to	to	PART
ijtc-1693	99	11	ensure	ensure	VERB
ijtc-1693	99	12	the	the	DET
ijtc-1693	99	13	data	datum	NOUN
ijtc-1693	99	14	met	meet	VERB
ijtc-1693	99	15	the	the	DET
ijtc-1693	99	16	necessary	necessary	ADJ
ijtc-1693	99	17	statistical	statistical	ADJ
ijtc-1693	99	18	requirements	requirement	NOUN
ijtc-1693	99	19	.	.	PUNCT
ijtc-1693	100	1	these	these	DET
ijtc-1693	100	2	tests	test	NOUN
ijtc-1693	100	3	included	include	VERB
ijtc-1693	100	4	:	:	PUNCT
ijtc-1693	100	5	(	(	PUNCT
ijtc-1693	100	6	1	1	X
ijtc-1693	100	7	)	)	PUNCT
ijtc-1693	100	8	the	the	DET
ijtc-1693	100	9	normality	normality	NOUN
ijtc-1693	100	10	test	test	NOUN
ijtc-1693	100	11	,	,	PUNCT
ijtc-1693	100	12	to	to	PART
ijtc-1693	100	13	confirm	confirm	VERB
ijtc-1693	100	14	that	that	SCONJ
ijtc-1693	100	15	the	the	DET
ijtc-1693	100	16	data	datum	NOUN
ijtc-1693	100	17	were	be	AUX
ijtc-1693	100	18	normally	normally	ADV
ijtc-1693	100	19	distributed	distribute	VERB
ijtc-1693	100	20	;	;	PUNCT
ijtc-1693	100	21	(	(	PUNCT
ijtc-1693	100	22	2	2	X
ijtc-1693	100	23	)	)	PUNCT
ijtc-1693	100	24	the	the	DET
ijtc-1693	100	25	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1693	100	26	test	test	NOUN
ijtc-1693	100	27	,	,	PUNCT
ijtc-1693	100	28	to	to	PART
ijtc-1693	100	29	check	check	VERB
ijtc-1693	100	30	for	for	ADP
ijtc-1693	100	31	constant	constant	ADJ
ijtc-1693	100	32	variance	variance	NOUN
ijtc-1693	100	33	in	in	ADP
ijtc-1693	100	34	the	the	DET
ijtc-1693	100	35	residuals	residual	NOUN
ijtc-1693	100	36	;	;	PUNCT
ijtc-1693	100	37	(	(	PUNCT
ijtc-1693	100	38	3	3	X
ijtc-1693	100	39	)	)	PUNCT
ijtc-1693	100	40	the	the	DET
ijtc-1693	100	41	autocorrelation	autocorrelation	NOUN
ijtc-1693	100	42	test	test	NOUN
ijtc-1693	100	43	,	,	PUNCT
ijtc-1693	100	44	to	to	PART
ijtc-1693	100	45	identify	identify	VERB
ijtc-1693	100	46	any	any	DET
ijtc-1693	100	47	correlations	correlation	NOUN
ijtc-1693	100	48	between	between	ADP
ijtc-1693	100	49	residuals	residual	NOUN
ijtc-1693	100	50	;	;	PUNCT
ijtc-1693	100	51	and	and	CCONJ
ijtc-1693	100	52	(	(	PUNCT
ijtc-1693	100	53	4	4	X
ijtc-1693	100	54	)	)	PUNCT
ijtc-1693	100	55	the	the	DET
ijtc-1693	100	56	multicollinearity	multicollinearity	NOUN
ijtc-1693	100	57	test	test	NOUN
ijtc-1693	100	58	,	,	PUNCT
ijtc-1693	100	59	to	to	PART
ijtc-1693	100	60	ensure	ensure	VERB
ijtc-1693	100	61	that	that	SCONJ
ijtc-1693	100	62	there	there	PRON
ijtc-1693	100	63	was	be	VERB
ijtc-1693	100	64	no	no	DET
ijtc-1693	100	65	high	high	ADJ
ijtc-1693	100	66	correlation	correlation	NOUN
ijtc-1693	100	67	among	among	ADP
ijtc-1693	100	68	the	the	DET
ijtc-1693	100	69	independent	independent	ADJ
ijtc-1693	100	70	variables	variable	NOUN
ijtc-1693	100	71	.	.	PUNCT
ijtc-1693	101	1	once	once	SCONJ
ijtc-1693	101	2	the	the	DET
ijtc-1693	101	3	assumptions	assumption	NOUN
ijtc-1693	101	4	were	be	AUX
ijtc-1693	101	5	satisfied	satisfied	ADJ
ijtc-1693	101	6	,	,	PUNCT
ijtc-1693	101	7	the	the	DET
ijtc-1693	101	8	mra	mra	NOUN
ijtc-1693	101	9	was	be	AUX
ijtc-1693	101	10	conducted	conduct	VERB
ijtc-1693	101	11	using	use	VERB
ijtc-1693	101	12	the	the	DET
ijtc-1693	101	13	following	follow	VERB
ijtc-1693	101	14	equation	equation	NOUN
ijtc-1693	101	15	model	model	NOUN
ijtc-1693	101	16	:	:	PUNCT
ijtc-1693	101	17	pbv	pbv	VERB
ijtc-1693	101	18	=	=	SYM
ijtc-1693	101	19	α+β1capex+β2car+β3roa+β4capex*gcg+β5car*gcg+β6roa*gcc+e	α+β1capex+β2car+β3roa+β4capex*gcg+β5car*gcg+β6roa*gcc+e	NOUN
ijtc-1693	101	20	description	description	NOUN
ijtc-1693	101	21	:	:	PUNCT
ijtc-1693	101	22	pbv	pbv	VERB
ijtc-1693	101	23	:	:	PUNCT
ijtc-1693	101	24	price	price	NOUN
ijtc-1693	101	25	book	book	NOUN
ijtc-1693	101	26	value	value	NOUN
ijtc-1693	101	27	(	(	PUNCT
ijtc-1693	101	28	y	y	NOUN
ijtc-1693	101	29	)	)	PUNCT
ijtc-1693	101	30	α	α	NOUN
ijtc-1693	101	31	:	:	PUNCT
ijtc-1693	101	32	constant	constant	ADJ
ijtc-1693	101	33	β	β	X
ijtc-1693	101	34	:	:	PUNCT
ijtc-1693	101	35	regression	regression	NOUN
ijtc-1693	101	36	coefficient	coefficient	NOUN
ijtc-1693	101	37	capex	capex	NOUN
ijtc-1693	101	38	:	:	PUNCT
ijtc-1693	101	39	capital	capital	NOUN
ijtc-1693	101	40	expenditure	expenditure	NOUN
ijtc-1693	101	41	(	(	PUNCT
ijtc-1693	101	42	x1	x1	ADJ
ijtc-1693	101	43	)	)	PUNCT
ijtc-1693	101	44	car	car	NOUN
ijtc-1693	101	45	:	:	PUNCT
ijtc-1693	101	46	capital	capital	NOUN
ijtc-1693	101	47	adequacy	adequacy	NOUN
ijtc-1693	101	48	ratio	ratio	NOUN
ijtc-1693	101	49	(	(	PUNCT
ijtc-1693	101	50	x2	x2	PROPN
ijtc-1693	101	51	)	)	PUNCT
ijtc-1693	101	52	roa	roa	NOUN
ijtc-1693	101	53	:	:	PUNCT
ijtc-1693	101	54	return	return	VERB
ijtc-1693	101	55	on	on	ADP
ijtc-1693	101	56	assets	asset	NOUN
ijtc-1693	101	57	(	(	PUNCT
ijtc-1693	101	58	x3	x3	ADJ
ijtc-1693	101	59	)	)	PUNCT
ijtc-1693	101	60	gcg	gcg	NOUN
ijtc-1693	101	61	:	:	PUNCT
ijtc-1693	101	62	good	good	ADJ
ijtc-1693	101	63	corporate	corporate	ADJ
ijtc-1693	101	64	governance	governance	NOUN
ijtc-1693	101	65	(	(	PUNCT
ijtc-1693	101	66	z	z	NOUN
ijtc-1693	101	67	)	)	PUNCT
ijtc-1693	101	68	e	e	NOUN
ijtc-1693	101	69	:	:	PUNCT
ijtc-1693	101	70	error	error	NOUN
ijtc-1693	101	71	the	the	DET
ijtc-1693	101	72	mra	mra	NOUN
ijtc-1693	101	73	results	result	NOUN
ijtc-1693	101	74	were	be	AUX
ijtc-1693	101	75	interpreted	interpret	VERB
ijtc-1693	101	76	to	to	PART
ijtc-1693	101	77	assess	assess	VERB
ijtc-1693	101	78	the	the	DET
ijtc-1693	101	79	moderating	moderate	VERB
ijtc-1693	101	80	effect	effect	NOUN
ijtc-1693	101	81	of	of	ADP
ijtc-1693	101	82	gcg	gcg	NOUN
ijtc-1693	101	83	on	on	ADP
ijtc-1693	101	84	the	the	DET
ijtc-1693	101	85	relationships	relationship	NOUN
ijtc-1693	101	86	between	between	ADP
ijtc-1693	101	87	the	the	DET
ijtc-1693	101	88	independent	independent	ADJ
ijtc-1693	101	89	variables	variable	NOUN
ijtc-1693	101	90	(	(	PUNCT
ijtc-1693	101	91	capex	capex	NOUN
ijtc-1693	101	92	,	,	PUNCT
ijtc-1693	101	93	car	car	NOUN
ijtc-1693	101	94	,	,	PUNCT
ijtc-1693	101	95	and	and	CCONJ
ijtc-1693	101	96	roa	roa	PROPN
ijtc-1693	101	97	)	)	PUNCT
ijtc-1693	101	98	and	and	CCONJ
ijtc-1693	101	99	the	the	DET
ijtc-1693	101	100	dependent	dependent	ADJ
ijtc-1693	101	101	variable	variable	NOUN
ijtc-1693	101	102	(	(	PUNCT
ijtc-1693	101	103	firm	firm	ADJ
ijtc-1693	101	104	value	value	NOUN
ijtc-1693	101	105	)	)	PUNCT
ijtc-1693	101	106	.	.	PUNCT
ijtc-1693	102	1	the	the	DET
ijtc-1693	102	2	secondary	secondary	ADJ
ijtc-1693	102	3	data	datum	NOUN
ijtc-1693	102	4	utilized	utilize	VERB
ijtc-1693	102	5	in	in	ADP
ijtc-1693	102	6	this	this	DET
ijtc-1693	102	7	study	study	NOUN
ijtc-1693	102	8	encompass	encompass	NOUN
ijtc-1693	102	9	companies	company	NOUN
ijtc-1693	102	10	'	'	PART
ijtc-1693	102	11	sustainability	sustainability	NOUN
ijtc-1693	102	12	reports	report	NOUN
ijtc-1693	102	13	,	,	PUNCT
ijtc-1693	102	14	annual	annual	ADJ
ijtc-1693	102	15	reports	report	NOUN
ijtc-1693	102	16	,	,	PUNCT
ijtc-1693	102	17	and	and	CCONJ
ijtc-1693	102	18	financial	financial	ADJ
ijtc-1693	102	19	performance	performance	NOUN
ijtc-1693	102	20	data	datum	NOUN
ijtc-1693	102	21	registered	register	VERB
ijtc-1693	102	22	on	on	ADP
ijtc-1693	102	23	the	the	DET
ijtc-1693	102	24	idx	idx	PROPN
ijtc-1693	102	25	.	.	PUNCT
ijtc-1693	103	1	this	this	DET
ijtc-1693	103	2	data	datum	NOUN
ijtc-1693	103	3	can	can	AUX
ijtc-1693	103	4	be	be	AUX
ijtc-1693	103	5	accessed	access	VERB
ijtc-1693	103	6	and	and	CCONJ
ijtc-1693	103	7	obtained	obtain	VERB
ijtc-1693	103	8	openly	openly	ADV
ijtc-1693	103	9	through	through	ADP
ijtc-1693	103	10	the	the	DET
ijtc-1693	103	11	official	official	ADJ
ijtc-1693	103	12	idx	idx	NOUN
ijtc-1693	103	13	website	website	NOUN
ijtc-1693	103	14	,	,	PUNCT
ijtc-1693	103	15	so	so	SCONJ
ijtc-1693	103	16	it	it	PRON
ijtc-1693	103	17	comes	come	VERB
ijtc-1693	103	18	from	from	ADP
ijtc-1693	103	19	a	a	DET
ijtc-1693	103	20	publicly	publicly	ADV
ijtc-1693	103	21	available	available	ADJ
ijtc-1693	103	22	platform	platform	NOUN
ijtc-1693	103	23	and	and	CCONJ
ijtc-1693	103	24	has	have	AUX
ijtc-1693	103	25	been	be	AUX
ijtc-1693	103	26	published	publish	VERB
ijtc-1693	103	27	.	.	PUNCT
ijtc-1693	104	1	therefore	therefore	ADV
ijtc-1693	104	2	,	,	PUNCT
ijtc-1693	104	3	it	it	PRON
ijtc-1693	104	4	can	can	AUX
ijtc-1693	104	5	be	be	AUX
ijtc-1693	104	6	used	use	VERB
ijtc-1693	104	7	for	for	ADP
ijtc-1693	104	8	research	research	NOUN
ijtc-1693	104	9	purposes	purpose	NOUN
ijtc-1693	104	10	without	without	ADP
ijtc-1693	104	11	additional	additional	ADJ
ijtc-1693	104	12	permission	permission	NOUN
ijtc-1693	104	13	.	.	PUNCT
ijtc-1693	105	1	result	result	NOUN
ijtc-1693	105	2	and	and	CCONJ
ijtc-1693	105	3	discussion	discussion	VERB
ijtc-1693	105	4	the	the	DET
ijtc-1693	105	5	classical	classical	ADJ
ijtc-1693	105	6	assumption	assumption	NOUN
ijtc-1693	105	7	test	test	NOUN
ijtc-1693	105	8	is	be	AUX
ijtc-1693	105	9	retrieved	retrieve	VERB
ijtc-1693	105	10	to	to	PART
ijtc-1693	105	11	verify	verify	VERB
ijtc-1693	105	12	the	the	DET
ijtc-1693	105	13	accuracy	accuracy	NOUN
ijtc-1693	105	14	of	of	ADP
ijtc-1693	105	15	the	the	DET
ijtc-1693	105	16	regression	regression	NOUN
ijtc-1693	105	17	model	model	NOUN
ijtc-1693	105	18	.	.	PUNCT
ijtc-1693	106	1	the	the	DET
ijtc-1693	106	2	test	test	NOUN
ijtc-1693	106	3	's	's	PART
ijtc-1693	106	4	outputs	output	NOUN
ijtc-1693	106	5	are	be	AUX
ijtc-1693	106	6	displayed	display	VERB
ijtc-1693	106	7	in	in	ADP
ijtc-1693	106	8	the	the	DET
ijtc-1693	106	9	subsequent	subsequent	ADJ
ijtc-1693	106	10	table	table	NOUN
ijtc-1693	106	11	.	.	PUNCT
ijtc-1693	107	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1693	107	2	the	the	DET
ijtc-1693	107	3	impact	impact	NOUN
ijtc-1693	107	4	of	of	ADP
ijtc-1693	107	5	investment	investment	NOUN
ijtc-1693	107	6	decisions	decision	NOUN
ijtc-1693	107	7	,	,	PUNCT
ijtc-1693	107	8	funding	funding	NOUN
ijtc-1693	107	9	strategies	strategy	NOUN
ijtc-1693	107	10	,	,	PUNCT
ijtc-1693	107	11	and	and	CCONJ
ijtc-1693	107	12	financial	financial	ADJ
ijtc-1693	107	13	performance	performance	NOUN
ijtc-1693	107	14	on	on	ADP
ijtc-1693	107	15	firm	firm	ADJ
ijtc-1693	107	16	value	value	NOUN
ijtc-1693	107	17	:	:	PUNCT
ijtc-1693	107	18	the	the	DET
ijtc-1693	107	19	moderating	moderate	VERB
ijtc-1693	107	20	role	role	NOUN
ijtc-1693	107	21	of	of	ADP
ijtc-1693	107	22	gcg	gcg	PROPN
ijtc-1693	107	23	erpina	erpina	PROPN
ijtc-1693	107	24	,	,	PUNCT
ijtc-1693	107	25	budhiarto	budhiarto	NOUN
ijtc-1693	107	26	,	,	PUNCT
ijtc-1693	107	27	and	and	CCONJ
ijtc-1693	107	28	mardiyani	mardiyani	VERB
ijtc-1693	107	29	8	8	NUM
ijtc-1693	107	30	|	|	ADV
ijtc-1693	107	31	ilomata	ilomata	PROPN
ijtc-1693	107	32	international	international	ADJ
ijtc-1693	107	33	journal	journal	NOUN
ijtc-1693	107	34	of	of	ADP
ijtc-1693	107	35	tax	tax	PROPN
ijtc-1693	107	36	&	&	CCONJ
ijtc-1693	107	37	accounting	accounting	PROPN
ijtc-1693	107	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	107	39	the	the	DET
ijtc-1693	107	40	test	test	NOUN
ijtc-1693	107	41	results	result	NOUN
ijtc-1693	107	42	of	of	ADP
ijtc-1693	107	43	table	table	NOUN
ijtc-1693	107	44	3	3	NUM
ijtc-1693	107	45	confirm	confirm	VERB
ijtc-1693	107	46	that	that	SCONJ
ijtc-1693	107	47	the	the	DET
ijtc-1693	107	48	normal	normal	ADJ
ijtc-1693	107	49	sample	sample	NOUN
ijtc-1693	107	50	distribution	distribution	NOUN
ijtc-1693	107	51	is	be	AUX
ijtc-1693	107	52	evidenced	evidence	VERB
ijtc-1693	107	53	by	by	ADP
ijtc-1693	107	54	the	the	DET
ijtc-1693	107	55	kolmogorovsmirnov	kolmogorovsmirnov	PROPN
ijtc-1693	107	56	test	test	NOUN
ijtc-1693	107	57	results	result	NOUN
ijtc-1693	107	58	of	of	ADP
ijtc-1693	107	59	0.627	0.627	NUM
ijtc-1693	107	60	>	>	X
ijtc-1693	107	61	0.05	0.05	NUM
ijtc-1693	107	62	.	.	PUNCT
ijtc-1693	108	1	there	there	PRON
ijtc-1693	108	2	is	be	VERB
ijtc-1693	108	3	no	no	DET
ijtc-1693	108	4	multicollinearity	multicollinearity	NOUN
ijtc-1693	108	5	,	,	PUNCT
ijtc-1693	108	6	as	as	SCONJ
ijtc-1693	108	7	evidenced	evidence	VERB
ijtc-1693	108	8	by	by	ADP
ijtc-1693	108	9	the	the	DET
ijtc-1693	108	10	vif	vif	NOUN
ijtc-1693	108	11	<	<	PROPN
ijtc-1693	108	12	10	10	NUM
ijtc-1693	108	13	and	and	CCONJ
ijtc-1693	108	14	tolerance	tolerance	NOUN
ijtc-1693	108	15	value	value	NOUN
ijtc-1693	108	16	>	>	NOUN
ijtc-1693	108	17	0.10	0.10	NUM
ijtc-1693	108	18	on	on	ADP
ijtc-1693	108	19	all	all	DET
ijtc-1693	108	20	variables	variable	NOUN
ijtc-1693	108	21	.	.	PUNCT
ijtc-1693	109	1	the	the	DET
ijtc-1693	109	2	glejser	glejser	PROPN
ijtc-1693	109	3	test	test	NOUN
ijtc-1693	109	4	findings	finding	NOUN
ijtc-1693	109	5	for	for	ADP
ijtc-1693	109	6	the	the	DET
ijtc-1693	109	7	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1693	109	8	test	test	NOUN
ijtc-1693	109	9	indicate	indicate	VERB
ijtc-1693	109	10	that	that	SCONJ
ijtc-1693	109	11	all	all	DET
ijtc-1693	109	12	variables	variable	NOUN
ijtc-1693	109	13	have	have	VERB
ijtc-1693	109	14	a	a	DET
ijtc-1693	109	15	significance	significance	NOUN
ijtc-1693	109	16	value	value	NOUN
ijtc-1693	109	17	above	above	ADP
ijtc-1693	109	18	0.05	0.05	NUM
ijtc-1693	109	19	,	,	PUNCT
ijtc-1693	109	20	so	so	SCONJ
ijtc-1693	109	21	the	the	DET
ijtc-1693	109	22	residual	residual	ADJ
ijtc-1693	109	23	differences	difference	NOUN
ijtc-1693	109	24	between	between	ADP
ijtc-1693	109	25	observations	observation	NOUN
ijtc-1693	109	26	in	in	ADP
ijtc-1693	109	27	the	the	DET
ijtc-1693	109	28	regression	regression	NOUN
ijtc-1693	109	29	model	model	NOUN
ijtc-1693	109	30	are	be	AUX
ijtc-1693	109	31	uniform	uniform	ADJ
ijtc-1693	109	32	.	.	PUNCT
ijtc-1693	110	1	the	the	DET
ijtc-1693	110	2	durbin	durbin	PROPN
ijtc-1693	110	3	-	-	PUNCT
ijtc-1693	110	4	watson	watson	PROPN
ijtc-1693	110	5	test	test	NOUN
ijtc-1693	110	6	criteria	criterion	NOUN
ijtc-1693	110	7	have	have	AUX
ijtc-1693	110	8	been	be	AUX
ijtc-1693	110	9	met	meet	VERB
ijtc-1693	110	10	,	,	PUNCT
ijtc-1693	110	11	as	as	SCONJ
ijtc-1693	110	12	evidenced	evidence	VERB
ijtc-1693	110	13	by	by	ADP
ijtc-1693	110	14	the	the	DET
ijtc-1693	110	15	value	value	NOUN
ijtc-1693	110	16	of	of	ADP
ijtc-1693	110	17	1.7153	1.7153	NUM
ijtc-1693	110	18	(	(	PUNCT
ijtc-1693	110	19	du	du	X
ijtc-1693	110	20	)	)	PUNCT
ijtc-1693	110	21	<	<	X
ijtc-1693	110	22	1.970	1.970	NUM
ijtc-1693	110	23	(	(	PUNCT
ijtc-1693	110	24	dw	dw	NOUN
ijtc-1693	110	25	)	)	PUNCT
ijtc-1693	110	26	<	<	X
ijtc-1693	111	1	2.2847	2.2847	NUM
ijtc-1693	111	2	(	(	PUNCT
ijtc-1693	111	3	4	4	NUM
ijtc-1693	111	4	-	-	NUM
ijtc-1693	111	5	du	du	NOUN
ijtc-1693	111	6	)	)	PUNCT
ijtc-1693	111	7	,	,	PUNCT
ijtc-1693	111	8	so	so	CCONJ
ijtc-1693	111	9	there	there	PRON
ijtc-1693	111	10	is	be	VERB
ijtc-1693	111	11	no	no	DET
ijtc-1693	111	12	autocorrelation	autocorrelation	NOUN
ijtc-1693	111	13	.	.	PUNCT
ijtc-1693	112	1	according	accord	VERB
ijtc-1693	112	2	to	to	ADP
ijtc-1693	112	3	these	these	DET
ijtc-1693	112	4	results	result	NOUN
ijtc-1693	112	5	,	,	PUNCT
ijtc-1693	112	6	the	the	DET
ijtc-1693	112	7	regression	regression	NOUN
ijtc-1693	112	8	model	model	NOUN
ijtc-1693	112	9	used	use	VERB
ijtc-1693	112	10	has	have	AUX
ijtc-1693	112	11	met	meet	VERB
ijtc-1693	112	12	the	the	DET
ijtc-1693	112	13	criteria	criterion	NOUN
ijtc-1693	112	14	.	.	PUNCT
ijtc-1693	113	1	hypothesis	hypothesis	NOUN
ijtc-1693	113	2	testing	testing	NOUN
ijtc-1693	113	3	aims	aim	VERB
ijtc-1693	113	4	to	to	PART
ijtc-1693	113	5	assess	assess	VERB
ijtc-1693	113	6	the	the	DET
ijtc-1693	113	7	influence	influence	NOUN
ijtc-1693	113	8	between	between	ADP
ijtc-1693	113	9	variables	variable	NOUN
ijtc-1693	113	10	in	in	ADP
ijtc-1693	113	11	light	light	NOUN
ijtc-1693	113	12	of	of	ADP
ijtc-1693	113	13	the	the	DET
ijtc-1693	113	14	study	study	NOUN
ijtc-1693	113	15	's	's	PART
ijtc-1693	113	16	goals	goal	NOUN
ijtc-1693	113	17	.	.	PUNCT
ijtc-1693	114	1	the	the	DET
ijtc-1693	114	2	outputs	output	NOUN
ijtc-1693	114	3	of	of	ADP
ijtc-1693	114	4	the	the	DET
ijtc-1693	114	5	hypothesis	hypothesis	NOUN
ijtc-1693	114	6	test	test	NOUN
ijtc-1693	114	7	are	be	AUX
ijtc-1693	114	8	displayed	display	VERB
ijtc-1693	114	9	in	in	ADP
ijtc-1693	114	10	the	the	DET
ijtc-1693	114	11	subsequent	subsequent	ADJ
ijtc-1693	114	12	table	table	NOUN
ijtc-1693	114	13	:	:	PUNCT
ijtc-1693	114	14	referring	refer	VERB
ijtc-1693	114	15	to	to	ADP
ijtc-1693	114	16	the	the	DET
ijtc-1693	114	17	statistics	statistic	NOUN
ijtc-1693	114	18	test	test	NOUN
ijtc-1693	114	19	results	result	NOUN
ijtc-1693	114	20	,	,	PUNCT
ijtc-1693	114	21	the	the	DET
ijtc-1693	114	22	moderate	moderate	ADJ
ijtc-1693	114	23	regression	regression	NOUN
ijtc-1693	114	24	analysis	analysis	NOUN
ijtc-1693	114	25	(	(	PUNCT
ijtc-1693	114	26	mra	mra	NOUN
ijtc-1693	114	27	)	)	PUNCT
ijtc-1693	114	28	equation	equation	NOUN
ijtc-1693	114	29	in	in	ADP
ijtc-1693	114	30	this	this	DET
ijtc-1693	114	31	study	study	NOUN
ijtc-1693	114	32	is	be	AUX
ijtc-1693	114	33	as	as	SCONJ
ijtc-1693	114	34	follows	follow	VERB
ijtc-1693	114	35	:	:	PUNCT
ijtc-1693	114	36	pbv=	pbv=	PROPN
ijtc-1693	114	37	0,630	0,630	NUM
ijtc-1693	114	38	0,012	0,012	NUM
ijtc-1693	114	39	capex	capex	NOUN
ijtc-1693	114	40	0,355	0,355	NUM
ijtc-1693	114	41	car	car	NOUN
ijtc-1693	114	42	+	+	CCONJ
ijtc-1693	114	43	0,144	0,144	NUM
ijtc-1693	114	44	roa	roa	NOUN
ijtc-1693	114	45	+	+	CCONJ
ijtc-1693	114	46	0,047	0,047	NUM
ijtc-1693	114	47	capex*gcg	capex*gcg	NOUN
ijtc-1693	114	48	1,008	1,008	NUM
ijtc-1693	114	49	car*gcg	car*gcg	NOUN
ijtc-1693	114	50	+	+	CCONJ
ijtc-1693	114	51	0,849	0,849	NUM
ijtc-1693	114	52	roa*gcc	roa*gcc	NOUN
ijtc-1693	114	53	+	+	CCONJ
ijtc-1693	114	54	e	e	NOUN
ijtc-1693	114	55	investment	investment	NOUN
ijtc-1693	114	56	decisions	decision	NOUN
ijtc-1693	114	57	as	as	SCONJ
ijtc-1693	114	58	measured	measure	VERB
ijtc-1693	114	59	by	by	ADP
ijtc-1693	114	60	capex	capex	PROPN
ijtc-1693	114	61	have	have	VERB
ijtc-1693	114	62	a	a	DET
ijtc-1693	114	63	p	p	NOUN
ijtc-1693	114	64	-	-	PUNCT
ijtc-1693	114	65	value	value	NOUN
ijtc-1693	114	66	of	of	ADP
ijtc-1693	114	67	0.677	0.677	NUM
ijtc-1693	114	68	>	>	SYM
ijtc-1693	114	69	0.05	0.05	NUM
ijtc-1693	114	70	and	and	CCONJ
ijtc-1693	114	71	a	a	DET
ijtc-1693	114	72	β	β	NOUN
ijtc-1693	114	73	coefficient	coefficient	NOUN
ijtc-1693	114	74	of	of	ADP
ijtc-1693	114	75	-0.012	-0.012	NOUN
ijtc-1693	114	76	,	,	PUNCT
ijtc-1693	114	77	which	which	PRON
ijtc-1693	114	78	indicates	indicate	VERB
ijtc-1693	114	79	that	that	SCONJ
ijtc-1693	114	80	an	an	DET
ijtc-1693	114	81	increase	increase	NOUN
ijtc-1693	114	82	in	in	ADP
ijtc-1693	114	83	capex	capex	NOUN
ijtc-1693	114	84	has	have	VERB
ijtc-1693	114	85	an	an	DET
ijtc-1693	114	86	insignificant	insignificant	ADJ
ijtc-1693	114	87	effect	effect	NOUN
ijtc-1693	114	88	on	on	ADP
ijtc-1693	114	89	firm	firm	ADJ
ijtc-1693	114	90	value	value	NOUN
ijtc-1693	114	91	and	and	CCONJ
ijtc-1693	114	92	can	can	AUX
ijtc-1693	114	93	reduce	reduce	VERB
ijtc-1693	114	94	it	it	PRON
ijtc-1693	114	95	by	by	ADP
ijtc-1693	114	96	0.012	0.012	NUM
ijtc-1693	114	97	points	point	NOUN
ijtc-1693	114	98	.	.	PUNCT
ijtc-1693	115	1	funding	funding	NOUN
ijtc-1693	115	2	as	as	SCONJ
ijtc-1693	115	3	measured	measure	VERB
ijtc-1693	115	4	by	by	ADP
ijtc-1693	115	5	using	use	VERB
ijtc-1693	115	6	car	car	NOUN
ijtc-1693	115	7	has	have	VERB
ijtc-1693	115	8	a	a	DET
ijtc-1693	115	9	p	p	NOUN
ijtc-1693	115	10	-	-	PUNCT
ijtc-1693	115	11	value	value	NOUN
ijtc-1693	115	12	of	of	ADP
ijtc-1693	115	13	0.001	0.001	NUM
ijtc-1693	115	14	<	<	NOUN
ijtc-1693	115	15	0.05	0.05	NUM
ijtc-1693	115	16	.	.	PUNCT
ijtc-1693	116	1	this	this	PRON
ijtc-1693	116	2	confirms	confirm	VERB
ijtc-1693	116	3	that	that	SCONJ
ijtc-1693	116	4	funding	funding	NOUN
ijtc-1693	116	5	affects	affect	VERB
ijtc-1693	116	6	firm	firm	ADJ
ijtc-1693	116	7	value	value	NOUN
ijtc-1693	116	8	.	.	PUNCT
ijtc-1693	117	1	the	the	DET
ijtc-1693	117	2	existence	existence	NOUN
ijtc-1693	117	3	of	of	ADP
ijtc-1693	117	4	a	a	DET
ijtc-1693	117	5	negative	negative	ADJ
ijtc-1693	117	6	correlation	correlation	NOUN
ijtc-1693	117	7	shown	show	VERB
ijtc-1693	117	8	by	by	ADP
ijtc-1693	117	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	117	10	the	the	DET
ijtc-1693	117	11	impact	impact	NOUN
ijtc-1693	117	12	of	of	ADP
ijtc-1693	117	13	investment	investment	NOUN
ijtc-1693	117	14	decisions	decision	NOUN
ijtc-1693	117	15	,	,	PUNCT
ijtc-1693	117	16	funding	funding	NOUN
ijtc-1693	117	17	strategies	strategy	NOUN
ijtc-1693	117	18	,	,	PUNCT
ijtc-1693	117	19	and	and	CCONJ
ijtc-1693	117	20	financial	financial	ADJ
ijtc-1693	117	21	performance	performance	NOUN
ijtc-1693	117	22	on	on	ADP
ijtc-1693	117	23	firm	firm	ADJ
ijtc-1693	117	24	value	value	NOUN
ijtc-1693	117	25	:	:	PUNCT
ijtc-1693	117	26	the	the	DET
ijtc-1693	117	27	moderating	moderate	VERB
ijtc-1693	117	28	role	role	NOUN
ijtc-1693	117	29	of	of	ADP
ijtc-1693	117	30	gcg	gcg	PROPN
ijtc-1693	117	31	erpina	erpina	PROPN
ijtc-1693	117	32	,	,	PUNCT
ijtc-1693	117	33	budhiarto	budhiarto	NOUN
ijtc-1693	117	34	,	,	PUNCT
ijtc-1693	117	35	and	and	CCONJ
ijtc-1693	117	36	mardiyani	mardiyani	ADJ
ijtc-1693	117	37	9	9	NUM
ijtc-1693	117	38	|	|	ADV
ijtc-1693	117	39	ilomata	ilomata	PROPN
ijtc-1693	117	40	international	international	ADJ
ijtc-1693	117	41	journal	journal	NOUN
ijtc-1693	117	42	of	of	ADP
ijtc-1693	117	43	tax	tax	PROPN
ijtc-1693	117	44	&	&	CCONJ
ijtc-1693	117	45	accounting	accounting	PROPN
ijtc-1693	117	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	117	47	the	the	DET
ijtc-1693	117	48	coefficient	coefficient	NOUN
ijtc-1693	117	49	β	β	NOUN
ijtc-1693	117	50	-0.355	-0.355	PUNCT
ijtc-1693	117	51	indicates	indicate	VERB
ijtc-1693	117	52	that	that	SCONJ
ijtc-1693	117	53	an	an	DET
ijtc-1693	117	54	increase	increase	NOUN
ijtc-1693	117	55	in	in	ADP
ijtc-1693	117	56	car	car	NOUN
ijtc-1693	117	57	can	can	AUX
ijtc-1693	117	58	reduce	reduce	VERB
ijtc-1693	117	59	the	the	DET
ijtc-1693	117	60	company	company	NOUN
ijtc-1693	117	61	value	value	NOUN
ijtc-1693	117	62	by	by	ADP
ijtc-1693	117	63	0.355	0.355	NUM
ijtc-1693	117	64	points	point	NOUN
ijtc-1693	117	65	.	.	PUNCT
ijtc-1693	118	1	financial	financial	ADJ
ijtc-1693	118	2	performance	performance	NOUN
ijtc-1693	118	3	as	as	SCONJ
ijtc-1693	118	4	assesed	assese	VERB
ijtc-1693	118	5	by	by	ADP
ijtc-1693	118	6	roa	roa	PROPN
ijtc-1693	118	7	has	have	VERB
ijtc-1693	118	8	a	a	DET
ijtc-1693	118	9	p	p	NOUN
ijtc-1693	118	10	-	-	PUNCT
ijtc-1693	118	11	value	value	NOUN
ijtc-1693	118	12	of	of	ADP
ijtc-1693	118	13	0.001	0.001	NUM
ijtc-1693	118	14	<	<	NOUN
ijtc-1693	118	15	0.05	0.05	NUM
ijtc-1693	118	16	,	,	PUNCT
ijtc-1693	118	17	proving	prove	VERB
ijtc-1693	118	18	that	that	SCONJ
ijtc-1693	118	19	financial	financial	ADJ
ijtc-1693	118	20	performance	performance	NOUN
ijtc-1693	118	21	affects	affect	VERB
ijtc-1693	118	22	corporate	corporate	ADJ
ijtc-1693	118	23	value	value	NOUN
ijtc-1693	118	24	.	.	PUNCT
ijtc-1693	119	1	the	the	DET
ijtc-1693	119	2	β	β	PROPN
ijtc-1693	119	3	coefficient	coefficient	NOUN
ijtc-1693	119	4	of	of	ADP
ijtc-1693	119	5	0.144	0.144	NUM
ijtc-1693	119	6	indicates	indicate	VERB
ijtc-1693	119	7	that	that	SCONJ
ijtc-1693	119	8	a	a	DET
ijtc-1693	119	9	rise	rise	NOUN
ijtc-1693	119	10	in	in	ADP
ijtc-1693	119	11	roa	roa	PROPN
ijtc-1693	119	12	results	result	NOUN
ijtc-1693	119	13	in	in	ADP
ijtc-1693	119	14	a	a	DET
ijtc-1693	119	15	significant	significant	ADJ
ijtc-1693	119	16	enhancement	enhancement	NOUN
ijtc-1693	119	17	of	of	ADP
ijtc-1693	119	18	firm	firm	ADJ
ijtc-1693	119	19	value	value	NOUN
ijtc-1693	119	20	,	,	PUNCT
ijtc-1693	119	21	equivalent	equivalent	ADJ
ijtc-1693	119	22	to	to	ADP
ijtc-1693	119	23	0.144	0.144	NUM
ijtc-1693	119	24	points	point	NOUN
ijtc-1693	119	25	.	.	PUNCT
ijtc-1693	120	1	the	the	DET
ijtc-1693	120	2	interaction	interaction	NOUN
ijtc-1693	120	3	of	of	ADP
ijtc-1693	120	4	investment	investment	NOUN
ijtc-1693	120	5	decisions	decision	NOUN
ijtc-1693	120	6	with	with	ADP
ijtc-1693	120	7	gcg	gcg	NOUN
ijtc-1693	120	8	has	have	VERB
ijtc-1693	120	9	a	a	DET
ijtc-1693	120	10	p	p	NOUN
ijtc-1693	120	11	-	-	PUNCT
ijtc-1693	120	12	value	value	NOUN
ijtc-1693	120	13	of	of	ADP
ijtc-1693	120	14	0.676	0.676	NUM
ijtc-1693	120	15	>	>	SYM
ijtc-1693	120	16	0.05	0.05	NUM
ijtc-1693	120	17	,	,	PUNCT
ijtc-1693	120	18	indicating	indicate	VERB
ijtc-1693	120	19	that	that	SCONJ
ijtc-1693	120	20	gcg	gcg	NOUN
ijtc-1693	120	21	does	do	AUX
ijtc-1693	120	22	not	not	PART
ijtc-1693	120	23	moderate	moderate	VERB
ijtc-1693	120	24	the	the	DET
ijtc-1693	120	25	relationship	relationship	NOUN
ijtc-1693	120	26	,	,	PUNCT
ijtc-1693	120	27	although	although	SCONJ
ijtc-1693	120	28	the	the	DET
ijtc-1693	120	29	β	β	PROPN
ijtc-1693	120	30	coefficient	coefficient	NOUN
ijtc-1693	120	31	of	of	ADP
ijtc-1693	120	32	0.047	0.047	NUM
ijtc-1693	120	33	shows	show	VERB
ijtc-1693	120	34	a	a	DET
ijtc-1693	120	35	positive	positive	ADJ
ijtc-1693	120	36	relationship	relationship	NOUN
ijtc-1693	120	37	.	.	PUNCT
ijtc-1693	121	1	the	the	DET
ijtc-1693	121	2	interaction	interaction	NOUN
ijtc-1693	121	3	of	of	ADP
ijtc-1693	121	4	funding	funding	NOUN
ijtc-1693	121	5	with	with	ADP
ijtc-1693	121	6	gcg	gcg	PROPN
ijtc-1693	121	7	also	also	ADV
ijtc-1693	121	8	has	have	VERB
ijtc-1693	121	9	a	a	DET
ijtc-1693	121	10	pp	pp	ADJ
ijtc-1693	121	11	-	-	PUNCT
ijtc-1693	121	12	value	value	NOUN
ijtc-1693	121	13	of	of	ADP
ijtc-1693	121	14	0.692>0.05	0.692>0.05	NOUN
ijtc-1693	121	15	,	,	PUNCT
ijtc-1693	121	16	which	which	PRON
ijtc-1693	121	17	means	mean	VERB
ijtc-1693	121	18	that	that	SCONJ
ijtc-1693	121	19	the	the	DET
ijtc-1693	121	20	moderation	moderation	NOUN
ijtc-1693	121	21	hypothesis	hypothesis	NOUN
ijtc-1693	121	22	is	be	AUX
ijtc-1693	121	23	not	not	PART
ijtc-1693	121	24	proven	prove	VERB
ijtc-1693	121	25	,	,	PUNCT
ijtc-1693	121	26	with	with	ADP
ijtc-1693	121	27	a	a	DET
ijtc-1693	121	28	β	β	X
ijtc-1693	121	29	coefficient	coefficient	NOUN
ijtc-1693	121	30	of	of	ADP
ijtc-1693	121	31	-1.008	-1.008	NOUN
ijtc-1693	121	32	,	,	PUNCT
ijtc-1693	121	33	which	which	PRON
ijtc-1693	121	34	indicates	indicate	VERB
ijtc-1693	121	35	a	a	DET
ijtc-1693	121	36	negative	negative	ADJ
ijtc-1693	121	37	relationship	relationship	NOUN
ijtc-1693	121	38	.	.	PUNCT
ijtc-1693	122	1	in	in	ADP
ijtc-1693	122	2	contrast	contrast	NOUN
ijtc-1693	122	3	,	,	PUNCT
ijtc-1693	122	4	the	the	DET
ijtc-1693	122	5	interaction	interaction	NOUN
ijtc-1693	122	6	of	of	ADP
ijtc-1693	122	7	financial	financial	ADJ
ijtc-1693	122	8	performance	performance	NOUN
ijtc-1693	122	9	with	with	ADP
ijtc-1693	122	10	gcg	gcg	NOUN
ijtc-1693	122	11	has	have	VERB
ijtc-1693	122	12	a	a	DET
ijtc-1693	122	13	p	p	NOUN
ijtc-1693	122	14	-	-	PUNCT
ijtc-1693	122	15	value	value	NOUN
ijtc-1693	122	16	of	of	ADP
ijtc-1693	122	17	0.024	0.024	NUM
ijtc-1693	122	18	<	<	X
ijtc-1693	122	19	0.05	0.05	NUM
ijtc-1693	122	20	,	,	PUNCT
ijtc-1693	122	21	proving	prove	VERB
ijtc-1693	122	22	that	that	SCONJ
ijtc-1693	122	23	gcg	gcg	NOUN
ijtc-1693	122	24	moderates	moderate	NOUN
ijtc-1693	122	25	this	this	DET
ijtc-1693	122	26	relationship	relationship	NOUN
ijtc-1693	122	27	significantly	significantly	ADV
ijtc-1693	122	28	,	,	PUNCT
ijtc-1693	122	29	with	with	ADP
ijtc-1693	122	30	a	a	DET
ijtc-1693	122	31	β	β	X
ijtc-1693	122	32	coefficient	coefficient	NOUN
ijtc-1693	122	33	of	of	ADP
ijtc-1693	122	34	0.849	0.849	NUM
ijtc-1693	122	35	,	,	PUNCT
ijtc-1693	122	36	suggesting	suggest	VERB
ijtc-1693	122	37	that	that	SCONJ
ijtc-1693	122	38	gcg	gcg	NOUN
ijtc-1693	122	39	enhances	enhance	VERB
ijtc-1693	122	40	the	the	DET
ijtc-1693	122	41	connection	connection	NOUN
ijtc-1693	122	42	between	between	ADP
ijtc-1693	122	43	financial	financial	ADJ
ijtc-1693	122	44	performance	performance	NOUN
ijtc-1693	122	45	and	and	CCONJ
ijtc-1693	122	46	firm	firm	ADJ
ijtc-1693	122	47	value	value	NOUN
ijtc-1693	122	48	by	by	ADP
ijtc-1693	122	49	0.849	0.849	NUM
ijtc-1693	122	50	points	point	NOUN
ijtc-1693	122	51	.	.	PUNCT
ijtc-1693	123	1	the	the	DET
ijtc-1693	123	2	effect	effect	NOUN
ijtc-1693	123	3	of	of	ADP
ijtc-1693	123	4	investment	investment	NOUN
ijtc-1693	123	5	decisions	decision	NOUN
ijtc-1693	123	6	on	on	ADP
ijtc-1693	123	7	firm	firm	ADJ
ijtc-1693	123	8	value	value	NOUN
ijtc-1693	123	9	the	the	DET
ijtc-1693	123	10	first	first	ADJ
ijtc-1693	123	11	hypothesis	hypothesis	NOUN
ijtc-1693	123	12	test	test	NOUN
ijtc-1693	123	13	revealed	reveal	VERB
ijtc-1693	123	14	that	that	SCONJ
ijtc-1693	123	15	investment	investment	NOUN
ijtc-1693	123	16	decisions	decision	NOUN
ijtc-1693	123	17	,	,	PUNCT
ijtc-1693	123	18	represented	represent	VERB
ijtc-1693	123	19	by	by	ADP
ijtc-1693	123	20	capex	capex	PROPN
ijtc-1693	123	21	,	,	PUNCT
ijtc-1693	123	22	have	have	VERB
ijtc-1693	123	23	an	an	DET
ijtc-1693	123	24	insignificant	insignificant	ADJ
ijtc-1693	123	25	impact	impact	NOUN
ijtc-1693	123	26	on	on	ADP
ijtc-1693	123	27	firm	firm	ADJ
ijtc-1693	123	28	value	value	NOUN
ijtc-1693	123	29	.	.	PUNCT
ijtc-1693	124	1	this	this	PRON
ijtc-1693	124	2	stems	stem	VERB
ijtc-1693	124	3	from	from	ADP
ijtc-1693	124	4	the	the	DET
ijtc-1693	124	5	disproportionate	disproportionate	ADJ
ijtc-1693	124	6	wealth	wealth	NOUN
ijtc-1693	124	7	invested	invest	VERB
ijtc-1693	124	8	in	in	ADP
ijtc-1693	124	9	capital	capital	NOUN
ijtc-1693	124	10	expenditures	expenditure	NOUN
ijtc-1693	124	11	(	(	PUNCT
ijtc-1693	124	12	capex	capex	NOUN
ijtc-1693	124	13	)	)	PUNCT
ijtc-1693	124	14	and	and	CCONJ
ijtc-1693	124	15	towards	towards	ADP
ijtc-1693	124	16	fixed	fix	VERB
ijtc-1693	124	17	assets	asset	NOUN
ijtc-1693	124	18	,	,	PUNCT
ijtc-1693	124	19	such	such	ADJ
ijtc-1693	124	20	as	as	ADP
ijtc-1693	124	21	buildings	building	NOUN
ijtc-1693	124	22	and	and	CCONJ
ijtc-1693	124	23	physical	physical	ADJ
ijtc-1693	124	24	infrastructure	infrastructure	NOUN
ijtc-1693	124	25	,	,	PUNCT
ijtc-1693	124	26	which	which	PRON
ijtc-1693	124	27	are	be	AUX
ijtc-1693	124	28	largely	largely	ADV
ijtc-1693	124	29	irrelevant	irrelevant	ADJ
ijtc-1693	124	30	to	to	ADP
ijtc-1693	124	31	the	the	DET
ijtc-1693	124	32	core	core	NOUN
ijtc-1693	124	33	functions	function	NOUN
ijtc-1693	124	34	of	of	ADP
ijtc-1693	124	35	the	the	DET
ijtc-1693	124	36	banking	banking	NOUN
ijtc-1693	124	37	sector	sector	NOUN
ijtc-1693	124	38	,	,	PUNCT
ijtc-1693	124	39	and	and	CCONJ
ijtc-1693	124	40	an	an	DET
ijtc-1693	124	41	area	area	NOUN
ijtc-1693	124	42	of	of	ADP
ijtc-1693	124	43	business	business	NOUN
ijtc-1693	124	44	that	that	PRON
ijtc-1693	124	45	focuses	focus	VERB
ijtc-1693	124	46	more	more	ADJ
ijtc-1693	124	47	on	on	ADP
ijtc-1693	124	48	credit	credit	NOUN
ijtc-1693	124	49	distribution	distribution	NOUN
ijtc-1693	124	50	.	.	PUNCT
ijtc-1693	125	1	in	in	ADP
ijtc-1693	125	2	banks	bank	NOUN
ijtc-1693	125	3	,	,	PUNCT
ijtc-1693	125	4	firm	firm	ADJ
ijtc-1693	125	5	value	value	NOUN
ijtc-1693	125	6	mainly	mainly	ADV
ijtc-1693	125	7	stems	stem	VERB
ijtc-1693	125	8	from	from	ADP
ijtc-1693	125	9	productive	productive	ADJ
ijtc-1693	125	10	assets	asset	NOUN
ijtc-1693	125	11	,	,	PUNCT
ijtc-1693	125	12	like	like	ADP
ijtc-1693	125	13	loan	loan	NOUN
ijtc-1693	125	14	portfolios	portfolio	NOUN
ijtc-1693	125	15	and	and	CCONJ
ijtc-1693	125	16	financial	financial	ADJ
ijtc-1693	125	17	investments	investment	NOUN
ijtc-1693	125	18	,	,	PUNCT
ijtc-1693	125	19	leading	lead	VERB
ijtc-1693	125	20	to	to	ADP
ijtc-1693	125	21	earning	earn	VERB
ijtc-1693	125	22	interest	interest	NOUN
ijtc-1693	125	23	income	income	NOUN
ijtc-1693	125	24	.	.	PUNCT
ijtc-1693	126	1	furthermore	furthermore	ADV
ijtc-1693	126	2	,	,	PUNCT
ijtc-1693	126	3	if	if	SCONJ
ijtc-1693	126	4	investment	investment	NOUN
ijtc-1693	126	5	strategies	strategy	NOUN
ijtc-1693	126	6	do	do	AUX
ijtc-1693	126	7	not	not	PART
ijtc-1693	126	8	align	align	VERB
ijtc-1693	126	9	with	with	ADP
ijtc-1693	126	10	the	the	DET
ijtc-1693	126	11	operational	operational	ADJ
ijtc-1693	126	12	needs	need	NOUN
ijtc-1693	126	13	of	of	ADP
ijtc-1693	126	14	banks	bank	NOUN
ijtc-1693	126	15	,	,	PUNCT
ijtc-1693	126	16	there	there	PRON
ijtc-1693	126	17	could	could	AUX
ijtc-1693	126	18	be	be	AUX
ijtc-1693	126	19	a	a	DET
ijtc-1693	126	20	misallocation	misallocation	NOUN
ijtc-1693	126	21	of	of	ADP
ijtc-1693	126	22	resources	resource	NOUN
ijtc-1693	126	23	,	,	PUNCT
ijtc-1693	126	24	which	which	PRON
ijtc-1693	126	25	ultimately	ultimately	ADV
ijtc-1693	126	26	decreases	decrease	VERB
ijtc-1693	126	27	operational	operational	ADJ
ijtc-1693	126	28	efficiency	efficiency	NOUN
ijtc-1693	126	29	and	and	CCONJ
ijtc-1693	126	30	investor	investor	NOUN
ijtc-1693	126	31	confidence	confidence	NOUN
ijtc-1693	126	32	in	in	ADP
ijtc-1693	126	33	the	the	DET
ijtc-1693	126	34	company	company	NOUN
ijtc-1693	126	35	's	's	PART
ijtc-1693	126	36	development	development	NOUN
ijtc-1693	126	37	capabilities	capability	NOUN
ijtc-1693	126	38	.	.	PUNCT
ijtc-1693	127	1	investment	investment	NOUN
ijtc-1693	127	2	decisions	decision	NOUN
ijtc-1693	127	3	can	can	AUX
ijtc-1693	127	4	enhance	enhance	VERB
ijtc-1693	127	5	firm	firm	ADJ
ijtc-1693	127	6	value	value	NOUN
ijtc-1693	127	7	through	through	ADP
ijtc-1693	127	8	resource	resource	NOUN
ijtc-1693	127	9	allocation	allocation	NOUN
ijtc-1693	127	10	strategies	strategy	NOUN
ijtc-1693	127	11	that	that	PRON
ijtc-1693	127	12	align	align	VERB
ijtc-1693	127	13	with	with	ADP
ijtc-1693	127	14	business	business	NOUN
ijtc-1693	127	15	objectives	objective	NOUN
ijtc-1693	127	16	.	.	PUNCT
ijtc-1693	128	1	stakeholder	stakeholder	NOUN
ijtc-1693	128	2	confidence	confidence	NOUN
ijtc-1693	128	3	in	in	ADP
ijtc-1693	128	4	the	the	DET
ijtc-1693	128	5	bank	bank	NOUN
ijtc-1693	128	6	’s	’s	PART
ijtc-1693	128	7	future	future	ADJ
ijtc-1693	128	8	profitability	profitability	NOUN
ijtc-1693	128	9	can	can	AUX
ijtc-1693	128	10	be	be	AUX
ijtc-1693	128	11	eroded	erode	VERB
ijtc-1693	128	12	through	through	ADP
ijtc-1693	128	13	the	the	DET
ijtc-1693	128	14	operational	operational	ADJ
ijtc-1693	128	15	inefficiencies	inefficiency	NOUN
ijtc-1693	128	16	associated	associate	VERB
ijtc-1693	128	17	with	with	ADP
ijtc-1693	128	18	poorly	poorly	ADV
ijtc-1693	128	19	sequenced	sequence	VERB
ijtc-1693	128	20	investments	investment	NOUN
ijtc-1693	128	21	.	.	PUNCT
ijtc-1693	129	1	thus	thus	ADV
ijtc-1693	129	2	,	,	PUNCT
ijtc-1693	129	3	even	even	ADV
ijtc-1693	129	4	though	though	SCONJ
ijtc-1693	129	5	capex	capex	NOUN
ijtc-1693	129	6	is	be	AUX
ijtc-1693	129	7	important	important	ADJ
ijtc-1693	129	8	for	for	ADP
ijtc-1693	129	9	longterm	longterm	ADJ
ijtc-1693	129	10	growth	growth	NOUN
ijtc-1693	129	11	,	,	PUNCT
ijtc-1693	129	12	its	its	PRON
ijtc-1693	129	13	impact	impact	NOUN
ijtc-1693	129	14	on	on	ADP
ijtc-1693	129	15	the	the	DET
ijtc-1693	129	16	bank	bank	NOUN
ijtc-1693	129	17	's	's	PART
ijtc-1693	129	18	value	value	NOUN
ijtc-1693	129	19	is	be	AUX
ijtc-1693	129	20	only	only	ADV
ijtc-1693	129	21	positive	positive	ADJ
ijtc-1693	129	22	when	when	SCONJ
ijtc-1693	129	23	investments	investment	NOUN
ijtc-1693	129	24	are	be	AUX
ijtc-1693	129	25	directed	direct	VERB
ijtc-1693	129	26	towards	towards	ADP
ijtc-1693	129	27	strengthening	strengthen	VERB
ijtc-1693	129	28	core	core	NOUN
ijtc-1693	129	29	bank	bank	NOUN
ijtc-1693	129	30	activities	activity	NOUN
ijtc-1693	129	31	.	.	PUNCT
ijtc-1693	130	1	these	these	DET
ijtc-1693	130	2	results	result	NOUN
ijtc-1693	130	3	contrast	contrast	VERB
ijtc-1693	130	4	with	with	ADP
ijtc-1693	130	5	the	the	DET
ijtc-1693	130	6	findings	finding	NOUN
ijtc-1693	130	7	of	of	ADP
ijtc-1693	130	8	susanto	susanto	NOUN
ijtc-1693	130	9	et	et	PROPN
ijtc-1693	130	10	al	al	PROPN
ijtc-1693	130	11	.	.	PROPN
ijtc-1693	130	12	,	,	PUNCT
ijtc-1693	130	13	(	(	PUNCT
ijtc-1693	130	14	2024	2024	NUM
ijtc-1693	130	15	)	)	PUNCT
ijtc-1693	130	16	,	,	PUNCT
ijtc-1693	130	17	who	who	PRON
ijtc-1693	130	18	stated	state	VERB
ijtc-1693	130	19	that	that	SCONJ
ijtc-1693	130	20	investment	investment	NOUN
ijtc-1693	130	21	decisions	decision	NOUN
ijtc-1693	130	22	have	have	VERB
ijtc-1693	130	23	a	a	DET
ijtc-1693	130	24	significant	significant	ADJ
ijtc-1693	130	25	influence	influence	NOUN
ijtc-1693	130	26	on	on	ADP
ijtc-1693	130	27	firm	firm	ADJ
ijtc-1693	130	28	value	value	NOUN
ijtc-1693	130	29	.	.	PUNCT
ijtc-1693	131	1	however	however	ADV
ijtc-1693	131	2	,	,	PUNCT
ijtc-1693	131	3	they	they	PRON
ijtc-1693	131	4	align	align	VERB
ijtc-1693	131	5	with	with	ADP
ijtc-1693	131	6	the	the	DET
ijtc-1693	131	7	study	study	NOUN
ijtc-1693	131	8	by	by	ADP
ijtc-1693	131	9	yuswandani	yuswandani	PROPN
ijtc-1693	131	10	et	et	PROPN
ijtc-1693	131	11	al	al	PROPN
ijtc-1693	131	12	.	.	PROPN
ijtc-1693	131	13	,	,	PUNCT
ijtc-1693	131	14	(	(	PUNCT
ijtc-1693	131	15	2024	2024	NUM
ijtc-1693	131	16	)	)	PUNCT
ijtc-1693	131	17	,	,	PUNCT
ijtc-1693	131	18	who	who	PRON
ijtc-1693	131	19	also	also	ADV
ijtc-1693	131	20	found	find	VERB
ijtc-1693	131	21	no	no	DET
ijtc-1693	131	22	straightforward	straightforward	ADJ
ijtc-1693	131	23	connection	connection	NOUN
ijtc-1693	131	24	between	between	ADP
ijtc-1693	131	25	investment	investment	NOUN
ijtc-1693	131	26	decisions	decision	NOUN
ijtc-1693	131	27	and	and	CCONJ
ijtc-1693	131	28	firm	firm	ADJ
ijtc-1693	131	29	value	value	NOUN
ijtc-1693	131	30	.	.	PUNCT
ijtc-1693	132	1	the	the	DET
ijtc-1693	132	2	effect	effect	NOUN
ijtc-1693	132	3	of	of	ADP
ijtc-1693	132	4	funding	funding	NOUN
ijtc-1693	132	5	on	on	ADP
ijtc-1693	132	6	firm	firm	ADJ
ijtc-1693	132	7	value	value	NOUN
ijtc-1693	132	8	the	the	DET
ijtc-1693	132	9	second	second	ADJ
ijtc-1693	132	10	hypothesis	hypothesis	NOUN
ijtc-1693	132	11	test	test	NOUN
ijtc-1693	132	12	indicated	indicate	VERB
ijtc-1693	132	13	that	that	SCONJ
ijtc-1693	132	14	funding	funding	NOUN
ijtc-1693	132	15	,	,	PUNCT
ijtc-1693	132	16	represented	represent	VERB
ijtc-1693	132	17	by	by	ADP
ijtc-1693	132	18	the	the	DET
ijtc-1693	132	19	car	car	NOUN
ijtc-1693	132	20	proxy	proxy	NOUN
ijtc-1693	132	21	,	,	PUNCT
ijtc-1693	132	22	had	have	VERB
ijtc-1693	132	23	a	a	DET
ijtc-1693	132	24	significant	significant	ADJ
ijtc-1693	132	25	but	but	CCONJ
ijtc-1693	132	26	negative	negative	ADJ
ijtc-1693	132	27	effect	effect	NOUN
ijtc-1693	132	28	on	on	ADP
ijtc-1693	132	29	firm	firm	ADJ
ijtc-1693	132	30	value	value	NOUN
ijtc-1693	132	31	.	.	PUNCT
ijtc-1693	133	1	this	this	DET
ijtc-1693	133	2	inverse	inverse	NOUN
ijtc-1693	133	3	correlation	correlation	NOUN
ijtc-1693	133	4	shows	show	VERB
ijtc-1693	133	5	that	that	SCONJ
ijtc-1693	133	6	an	an	DET
ijtc-1693	133	7	increase	increase	NOUN
ijtc-1693	133	8	in	in	ADP
ijtc-1693	133	9	the	the	DET
ijtc-1693	133	10	capital	capital	NOUN
ijtc-1693	133	11	adequacy	adequacy	NOUN
ijtc-1693	133	12	ratio	ratio	NOUN
ijtc-1693	133	13	(	(	PUNCT
ijtc-1693	133	14	car	car	NOUN
ijtc-1693	133	15	)	)	PUNCT
ijtc-1693	133	16	indicates	indicate	VERB
ijtc-1693	133	17	that	that	SCONJ
ijtc-1693	133	18	the	the	DET
ijtc-1693	133	19	capital	capital	NOUN
ijtc-1693	133	20	is	be	AUX
ijtc-1693	133	21	not	not	PART
ijtc-1693	133	22	being	be	AUX
ijtc-1693	133	23	allocated	allocate	VERB
ijtc-1693	133	24	optimally	optimally	ADV
ijtc-1693	133	25	in	in	ADP
ijtc-1693	133	26	terms	term	NOUN
ijtc-1693	133	27	of	of	ADP
ijtc-1693	133	28	investing	invest	VERB
ijtc-1693	133	29	in	in	ADP
ijtc-1693	133	30	extremely	extremely	ADV
ijtc-1693	133	31	risky	risky	ADJ
ijtc-1693	133	32	assets	asset	NOUN
ijtc-1693	133	33	or	or	CCONJ
ijtc-1693	133	34	mismanagement	mismanagement	NOUN
ijtc-1693	133	35	of	of	ADP
ijtc-1693	133	36	the	the	DET
ijtc-1693	133	37	net	net	ADJ
ijtc-1693	133	38	interest	interest	NOUN
ijtc-1693	133	39	margin	margin	NOUN
ijtc-1693	133	40	(	(	PUNCT
ijtc-1693	133	41	nim	nim	NOUN
ijtc-1693	133	42	)	)	PUNCT
ijtc-1693	133	43	.	.	PUNCT
ijtc-1693	134	1	furthermore	furthermore	ADV
ijtc-1693	134	2	,	,	PUNCT
ijtc-1693	134	3	a	a	DET
ijtc-1693	134	4	rise	rise	NOUN
ijtc-1693	134	5	in	in	ADP
ijtc-1693	134	6	car	car	NOUN
ijtc-1693	134	7	without	without	ADP
ijtc-1693	134	8	a	a	DET
ijtc-1693	134	9	similar	similar	ADJ
ijtc-1693	134	10	increase	increase	NOUN
ijtc-1693	134	11	in	in	ADP
ijtc-1693	134	12	lending	lending	NOUN
ijtc-1693	134	13	indicates	indicate	VERB
ijtc-1693	134	14	inefficient	inefficient	ADJ
ijtc-1693	134	15	capital	capital	NOUN
ijtc-1693	134	16	usage	usage	NOUN
ijtc-1693	134	17	,	,	PUNCT
ijtc-1693	134	18	which	which	PRON
ijtc-1693	134	19	could	could	AUX
ijtc-1693	134	20	adversely	adversely	ADV
ijtc-1693	134	21	impact	impact	VERB
ijtc-1693	134	22	the	the	DET
ijtc-1693	134	23	bank	bank	NOUN
ijtc-1693	134	24	's	's	PART
ijtc-1693	134	25	profitability	profitability	NOUN
ijtc-1693	134	26	and	and	CCONJ
ijtc-1693	134	27	ability	ability	NOUN
ijtc-1693	134	28	to	to	PART
ijtc-1693	134	29	pay	pay	VERB
ijtc-1693	134	30	dividends	dividend	NOUN
ijtc-1693	134	31	.	.	PUNCT
ijtc-1693	135	1	however	however	ADV
ijtc-1693	135	2	,	,	PUNCT
ijtc-1693	135	3	such	such	ADJ
ijtc-1693	135	4	inefficiencies	inefficiency	NOUN
ijtc-1693	135	5	can	can	AUX
ijtc-1693	135	6	create	create	VERB
ijtc-1693	135	7	a	a	DET
ijtc-1693	135	8	bottleneck	bottleneck	NOUN
ijtc-1693	135	9	in	in	ADP
ijtc-1693	135	10	business	business	NOUN
ijtc-1693	135	11	expansion	expansion	NOUN
ijtc-1693	135	12	and	and	CCONJ
ijtc-1693	135	13	make	make	VERB
ijtc-1693	135	14	a	a	DET
ijtc-1693	135	15	bank	bank	NOUN
ijtc-1693	135	16	stock	stock	NOUN
ijtc-1693	135	17	less	less	ADV
ijtc-1693	135	18	attractive	attractive	ADJ
ijtc-1693	135	19	in	in	ADP
ijtc-1693	135	20	the	the	DET
ijtc-1693	135	21	capital	capital	NOUN
ijtc-1693	135	22	market	market	NOUN
ijtc-1693	135	23	.	.	PUNCT
ijtc-1693	136	1	an	an	DET
ijtc-1693	136	2	excessively	excessively	ADV
ijtc-1693	136	3	high	high	ADJ
ijtc-1693	136	4	car	car	NOUN
ijtc-1693	136	5	,	,	PUNCT
ijtc-1693	136	6	in	in	ADP
ijtc-1693	136	7	addition	addition	NOUN
ijtc-1693	136	8	to	to	ADP
ijtc-1693	136	9	being	be	AUX
ijtc-1693	136	10	a	a	DET
ijtc-1693	136	11	measure	measure	NOUN
ijtc-1693	136	12	of	of	ADP
ijtc-1693	136	13	inefficiency	inefficiency	NOUN
ijtc-1693	136	14	,	,	PUNCT
ijtc-1693	136	15	can	can	AUX
ijtc-1693	136	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-1693	136	17	the	the	DET
ijtc-1693	136	18	impact	impact	NOUN
ijtc-1693	136	19	of	of	ADP
ijtc-1693	136	20	investment	investment	NOUN
ijtc-1693	136	21	decisions	decision	NOUN
ijtc-1693	136	22	,	,	PUNCT
ijtc-1693	136	23	funding	funding	NOUN
ijtc-1693	136	24	strategies	strategy	NOUN
ijtc-1693	136	25	,	,	PUNCT
ijtc-1693	136	26	and	and	CCONJ
ijtc-1693	136	27	financial	financial	ADJ
ijtc-1693	136	28	performance	performance	NOUN
ijtc-1693	136	29	on	on	ADP
ijtc-1693	136	30	firm	firm	ADJ
ijtc-1693	136	31	value	value	NOUN
ijtc-1693	136	32	:	:	PUNCT
ijtc-1693	136	33	the	the	DET
ijtc-1693	136	34	moderating	moderate	VERB
ijtc-1693	136	35	role	role	NOUN
ijtc-1693	136	36	of	of	ADP
ijtc-1693	136	37	gcg	gcg	PROPN
ijtc-1693	136	38	erpina	erpina	PROPN
ijtc-1693	136	39	,	,	PUNCT
ijtc-1693	136	40	budhiarto	budhiarto	NOUN
ijtc-1693	136	41	,	,	PUNCT
ijtc-1693	136	42	and	and	CCONJ
ijtc-1693	136	43	mardiyani	mardiyani	VERB
ijtc-1693	136	44	10	10	NUM
ijtc-1693	136	45	|	|	ADV
ijtc-1693	136	46	ilomata	ilomata	PROPN
ijtc-1693	136	47	international	international	ADJ
ijtc-1693	136	48	journal	journal	NOUN
ijtc-1693	136	49	of	of	ADP
ijtc-1693	136	50	tax	tax	PROPN
ijtc-1693	136	51	&	&	CCONJ
ijtc-1693	136	52	accounting	accounting	PROPN
ijtc-1693	136	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	136	54	also	also	ADV
ijtc-1693	136	55	limit	limit	VERB
ijtc-1693	136	56	credit	credit	NOUN
ijtc-1693	136	57	growth	growth	NOUN
ijtc-1693	136	58	and	and	CCONJ
ijtc-1693	136	59	lead	lead	VERB
ijtc-1693	136	60	to	to	ADP
ijtc-1693	136	61	opportunity	opportunity	NOUN
ijtc-1693	136	62	costs	cost	NOUN
ijtc-1693	136	63	,	,	PUNCT
ijtc-1693	136	64	with	with	ADP
ijtc-1693	136	65	capital	capital	NOUN
ijtc-1693	136	66	becoming	become	VERB
ijtc-1693	136	67	stagnant	stagnant	ADJ
ijtc-1693	136	68	,	,	PUNCT
ijtc-1693	136	69	when	when	SCONJ
ijtc-1693	136	70	it	it	PRON
ijtc-1693	136	71	could	could	AUX
ijtc-1693	136	72	otherwise	otherwise	ADV
ijtc-1693	136	73	be	be	AUX
ijtc-1693	136	74	used	use	VERB
ijtc-1693	136	75	to	to	PART
ijtc-1693	136	76	earn	earn	VERB
ijtc-1693	136	77	optimum	optimum	ADJ
ijtc-1693	136	78	income	income	NOUN
ijtc-1693	136	79	.	.	PUNCT
ijtc-1693	137	1	in	in	ADP
ijtc-1693	137	2	the	the	DET
ijtc-1693	137	3	long	long	ADJ
ijtc-1693	137	4	run	run	NOUN
ijtc-1693	137	5	,	,	PUNCT
ijtc-1693	137	6	weak	weak	ADJ
ijtc-1693	137	7	capital	capital	NOUN
ijtc-1693	137	8	allocation	allocation	NOUN
ijtc-1693	137	9	can	can	AUX
ijtc-1693	137	10	chip	chip	VERB
ijtc-1693	137	11	away	away	ADV
ijtc-1693	137	12	at	at	ADP
ijtc-1693	137	13	a	a	DET
ijtc-1693	137	14	bank	bank	NOUN
ijtc-1693	137	15	’s	’s	PART
ijtc-1693	137	16	competitive	competitive	ADJ
ijtc-1693	137	17	advantage	advantage	NOUN
ijtc-1693	137	18	and	and	CCONJ
ijtc-1693	137	19	undermine	undermine	VERB
ijtc-1693	137	20	its	its	PRON
ijtc-1693	137	21	overall	overall	ADJ
ijtc-1693	137	22	market	market	NOUN
ijtc-1693	137	23	worthiness	worthiness	NOUN
ijtc-1693	137	24	.	.	PUNCT
ijtc-1693	138	1	a	a	DET
ijtc-1693	138	2	high	high	ADJ
ijtc-1693	138	3	car	car	NOUN
ijtc-1693	138	4	provides	provide	VERB
ijtc-1693	138	5	solid	solid	ADJ
ijtc-1693	138	6	ground	ground	NOUN
ijtc-1693	138	7	during	during	ADP
ijtc-1693	138	8	economic	economic	ADJ
ijtc-1693	138	9	storms	storm	NOUN
ijtc-1693	138	10	,	,	PUNCT
ijtc-1693	138	11	but	but	CCONJ
ijtc-1693	138	12	it	it	PRON
ijtc-1693	138	13	can	can	AUX
ijtc-1693	138	14	also	also	ADV
ijtc-1693	138	15	indicate	indicate	VERB
ijtc-1693	138	16	the	the	DET
ijtc-1693	138	17	bank	bank	NOUN
ijtc-1693	138	18	being	be	AUX
ijtc-1693	138	19	too	too	ADV
ijtc-1693	138	20	conservative	conservative	ADJ
ijtc-1693	138	21	with	with	ADP
ijtc-1693	138	22	lending	lending	NOUN
ijtc-1693	138	23	,	,	PUNCT
ijtc-1693	138	24	which	which	PRON
ijtc-1693	138	25	can	can	AUX
ijtc-1693	138	26	curtail	curtail	VERB
ijtc-1693	138	27	profits	profit	NOUN
ijtc-1693	138	28	and	and	CCONJ
ijtc-1693	138	29	growth	growth	NOUN
ijtc-1693	138	30	rates	rate	NOUN
ijtc-1693	138	31	.	.	PUNCT
ijtc-1693	139	1	these	these	DET
ijtc-1693	139	2	results	result	NOUN
ijtc-1693	139	3	contradict	contradict	VERB
ijtc-1693	139	4	the	the	DET
ijtc-1693	139	5	findings	finding	NOUN
ijtc-1693	139	6	of	of	ADP
ijtc-1693	139	7	bahrun	bahrun	PROPN
ijtc-1693	139	8	et	et	PROPN
ijtc-1693	139	9	al	al	PROPN
ijtc-1693	139	10	.	.	PROPN
ijtc-1693	139	11	,	,	PUNCT
ijtc-1693	139	12	(	(	PUNCT
ijtc-1693	139	13	2020	2020	NUM
ijtc-1693	139	14	)	)	PUNCT
ijtc-1693	139	15	,	,	PUNCT
ijtc-1693	139	16	who	who	PRON
ijtc-1693	139	17	discovered	discover	VERB
ijtc-1693	139	18	a	a	DET
ijtc-1693	139	19	positive	positive	ADJ
ijtc-1693	139	20	relationship	relationship	NOUN
ijtc-1693	139	21	between	between	ADP
ijtc-1693	139	22	funding	funding	NOUN
ijtc-1693	139	23	and	and	CCONJ
ijtc-1693	139	24	firm	firm	ADJ
ijtc-1693	139	25	value	value	NOUN
ijtc-1693	139	26	.	.	PUNCT
ijtc-1693	140	1	however	however	ADV
ijtc-1693	140	2	,	,	PUNCT
ijtc-1693	140	3	these	these	DET
ijtc-1693	140	4	findings	finding	NOUN
ijtc-1693	140	5	are	be	AUX
ijtc-1693	140	6	consistent	consistent	ADJ
ijtc-1693	140	7	with	with	ADP
ijtc-1693	140	8	prior	prior	ADJ
ijtc-1693	140	9	research	research	NOUN
ijtc-1693	140	10	by	by	ADP
ijtc-1693	140	11	sumani	sumani	PROPN
ijtc-1693	140	12	et	et	PROPN
ijtc-1693	140	13	al	al	PROPN
ijtc-1693	140	14	.	.	PROPN
ijtc-1693	140	15	,	,	PUNCT
ijtc-1693	140	16	(	(	PUNCT
ijtc-1693	140	17	2022	2022	NUM
ijtc-1693	140	18	)	)	PUNCT
ijtc-1693	140	19	,	,	PUNCT
ijtc-1693	140	20	which	which	PRON
ijtc-1693	140	21	confirmed	confirm	VERB
ijtc-1693	140	22	that	that	SCONJ
ijtc-1693	140	23	funding	funding	NOUN
ijtc-1693	140	24	significantly	significantly	ADV
ijtc-1693	140	25	affects	affect	VERB
ijtc-1693	140	26	firm	firm	ADJ
ijtc-1693	140	27	value	value	NOUN
ijtc-1693	140	28	with	with	ADP
ijtc-1693	140	29	a	a	DET
ijtc-1693	140	30	negative	negative	ADJ
ijtc-1693	140	31	correlation	correlation	NOUN
ijtc-1693	140	32	.	.	PUNCT
ijtc-1693	141	1	the	the	DET
ijtc-1693	141	2	effect	effect	NOUN
ijtc-1693	141	3	of	of	ADP
ijtc-1693	141	4	financial	financial	ADJ
ijtc-1693	141	5	performance	performance	NOUN
ijtc-1693	141	6	on	on	ADP
ijtc-1693	141	7	firm	firm	ADJ
ijtc-1693	141	8	value	value	NOUN
ijtc-1693	141	9	the	the	DET
ijtc-1693	141	10	third	third	ADJ
ijtc-1693	141	11	hypothesis	hypothesis	NOUN
ijtc-1693	141	12	test	test	NOUN
ijtc-1693	141	13	demonstrated	demonstrate	VERB
ijtc-1693	141	14	that	that	SCONJ
ijtc-1693	141	15	financial	financial	ADJ
ijtc-1693	141	16	performance	performance	NOUN
ijtc-1693	141	17	,	,	PUNCT
ijtc-1693	141	18	represented	represent	VERB
ijtc-1693	141	19	by	by	ADP
ijtc-1693	141	20	roa	roa	PROPN
ijtc-1693	141	21	,	,	PUNCT
ijtc-1693	141	22	had	have	VERB
ijtc-1693	141	23	a	a	DET
ijtc-1693	141	24	significant	significant	ADJ
ijtc-1693	141	25	positive	positive	ADJ
ijtc-1693	141	26	effect	effect	NOUN
ijtc-1693	141	27	on	on	ADP
ijtc-1693	141	28	firm	firm	ADJ
ijtc-1693	141	29	value	value	NOUN
ijtc-1693	141	30	.	.	PUNCT
ijtc-1693	142	1	declining	decline	VERB
ijtc-1693	142	2	economic	economic	ADJ
ijtc-1693	142	3	performance	performance	NOUN
ijtc-1693	142	4	directly	directly	ADV
ijtc-1693	142	5	correlates	correlate	VERB
ijtc-1693	142	6	to	to	ADP
ijtc-1693	142	7	a	a	DET
ijtc-1693	142	8	decline	decline	NOUN
ijtc-1693	142	9	in	in	ADP
ijtc-1693	142	10	the	the	DET
ijtc-1693	142	11	value	value	NOUN
ijtc-1693	142	12	of	of	ADP
ijtc-1693	142	13	a	a	DET
ijtc-1693	142	14	company	company	NOUN
ijtc-1693	142	15	because	because	SCONJ
ijtc-1693	142	16	it	it	PRON
ijtc-1693	142	17	indicates	indicate	VERB
ijtc-1693	142	18	declining	decline	VERB
ijtc-1693	142	19	profitability	profitability	NOUN
ijtc-1693	142	20	,	,	PUNCT
ijtc-1693	142	21	operational	operational	ADJ
ijtc-1693	142	22	inefficiencies	inefficiency	NOUN
ijtc-1693	142	23	,	,	PUNCT
ijtc-1693	142	24	and	and	CCONJ
ijtc-1693	142	25	management	management	NOUN
ijtc-1693	142	26	failing	fail	VERB
ijtc-1693	142	27	to	to	PART
ijtc-1693	142	28	utilize	utilize	VERB
ijtc-1693	142	29	assets	asset	NOUN
ijtc-1693	142	30	to	to	PART
ijtc-1693	142	31	generate	generate	VERB
ijtc-1693	142	32	profits	profit	NOUN
ijtc-1693	142	33	.	.	PUNCT
ijtc-1693	143	1	without	without	ADP
ijtc-1693	143	2	the	the	DET
ijtc-1693	143	3	right	right	ADJ
ijtc-1693	143	4	way	way	NOUN
ijtc-1693	143	5	to	to	PART
ijtc-1693	143	6	manage	manage	VERB
ijtc-1693	143	7	assets	asset	NOUN
ijtc-1693	143	8	and	and	CCONJ
ijtc-1693	143	9	operations	operation	NOUN
ijtc-1693	143	10	,	,	PUNCT
ijtc-1693	143	11	it	it	PRON
ijtc-1693	143	12	results	result	VERB
ijtc-1693	143	13	in	in	ADP
ijtc-1693	143	14	increased	increase	VERB
ijtc-1693	143	15	costs	cost	NOUN
ijtc-1693	143	16	,	,	PUNCT
ijtc-1693	143	17	shrinking	shrink	VERB
ijtc-1693	143	18	profit	profit	NOUN
ijtc-1693	143	19	margins	margin	NOUN
ijtc-1693	143	20	,	,	PUNCT
ijtc-1693	143	21	and	and	CCONJ
ijtc-1693	143	22	shrinking	shrink	VERB
ijtc-1693	143	23	cash	cash	NOUN
ijtc-1693	143	24	flow	flow	NOUN
ijtc-1693	143	25	,	,	PUNCT
ijtc-1693	143	26	which	which	PRON
ijtc-1693	143	27	is	be	AUX
ijtc-1693	143	28	detrimental	detrimental	ADJ
ijtc-1693	143	29	to	to	ADP
ijtc-1693	143	30	the	the	DET
ijtc-1693	143	31	company	company	NOUN
ijtc-1693	143	32	's	's	PART
ijtc-1693	143	33	overall	overall	ADJ
ijtc-1693	143	34	health	health	NOUN
ijtc-1693	143	35	.	.	PUNCT
ijtc-1693	144	1	such	such	ADJ
ijtc-1693	144	2	adverse	adverse	ADJ
ijtc-1693	144	3	conditions	condition	NOUN
ijtc-1693	144	4	will	will	AUX
ijtc-1693	144	5	erode	erode	VERB
ijtc-1693	144	6	investor	investor	NOUN
ijtc-1693	144	7	confidence	confidence	NOUN
ijtc-1693	144	8	,	,	PUNCT
ijtc-1693	144	9	lessen	lessen	NOUN
ijtc-1693	144	10	demand	demand	NOUN
ijtc-1693	144	11	for	for	ADP
ijtc-1693	144	12	company	company	NOUN
ijtc-1693	144	13	shares	share	NOUN
ijtc-1693	144	14	,	,	PUNCT
ijtc-1693	144	15	and	and	CCONJ
ijtc-1693	144	16	develop	develop	VERB
ijtc-1693	144	17	the	the	DET
ijtc-1693	144	18	selling	selling	NOUN
ijtc-1693	144	19	pressure	pressure	NOUN
ijtc-1693	144	20	in	in	ADP
ijtc-1693	144	21	the	the	DET
ijtc-1693	144	22	capital	capital	NOUN
ijtc-1693	144	23	market	market	NOUN
ijtc-1693	144	24	leading	lead	VERB
ijtc-1693	144	25	to	to	ADP
ijtc-1693	144	26	a	a	DET
ijtc-1693	144	27	fall	fall	NOUN
ijtc-1693	144	28	in	in	ADP
ijtc-1693	144	29	share	share	NOUN
ijtc-1693	144	30	prices	price	NOUN
ijtc-1693	144	31	.	.	PUNCT
ijtc-1693	145	1	a	a	DET
ijtc-1693	145	2	low	low	ADJ
ijtc-1693	145	3	return	return	NOUN
ijtc-1693	145	4	on	on	ADP
ijtc-1693	145	5	assets	asset	NOUN
ijtc-1693	145	6	(	(	PUNCT
ijtc-1693	145	7	roa	roa	NOUN
ijtc-1693	145	8	)	)	PUNCT
ijtc-1693	145	9	in	in	ADP
ijtc-1693	145	10	the	the	DET
ijtc-1693	145	11	banking	banking	NOUN
ijtc-1693	145	12	industry	industry	NOUN
ijtc-1693	145	13	indicates	indicate	VERB
ijtc-1693	145	14	inefficient	inefficient	ADJ
ijtc-1693	145	15	allocation	allocation	NOUN
ijtc-1693	145	16	of	of	ADP
ijtc-1693	145	17	loans	loan	NOUN
ijtc-1693	145	18	,	,	PUNCT
ijtc-1693	145	19	increased	increase	VERB
ijtc-1693	145	20	non	non	ADJ
ijtc-1693	145	21	-	-	ADJ
ijtc-1693	145	22	interest	interest	ADJ
ijtc-1693	145	23	expenditures	expenditure	NOUN
ijtc-1693	145	24	,	,	PUNCT
ijtc-1693	145	25	or	or	CCONJ
ijtc-1693	145	26	over	over	ADP
ijtc-1693	145	27	-	-	PUNCT
ijtc-1693	145	28	reliance	reliance	NOUN
ijtc-1693	145	29	on	on	ADP
ijtc-1693	145	30	non	non	ADJ
ijtc-1693	145	31	-	-	ADJ
ijtc-1693	145	32	fund	fund	ADJ
ijtc-1693	145	33	income	income	NOUN
ijtc-1693	145	34	,	,	PUNCT
ijtc-1693	145	35	which	which	PRON
ijtc-1693	145	36	can	can	AUX
ijtc-1693	145	37	hurt	hurt	VERB
ijtc-1693	145	38	the	the	DET
ijtc-1693	145	39	bank	bank	NOUN
ijtc-1693	145	40	's	's	PART
ijtc-1693	145	41	financial	financial	ADJ
ijtc-1693	145	42	position	position	NOUN
ijtc-1693	145	43	.	.	PUNCT
ijtc-1693	146	1	this	this	DET
ijtc-1693	146	2	limited	limited	ADJ
ijtc-1693	146	3	profitability	profitability	NOUN
ijtc-1693	146	4	can	can	AUX
ijtc-1693	146	5	ultimately	ultimately	ADV
ijtc-1693	146	6	limit	limit	VERB
ijtc-1693	146	7	business	business	NOUN
ijtc-1693	146	8	expansion	expansion	NOUN
ijtc-1693	146	9	and	and	CCONJ
ijtc-1693	146	10	capital	capital	NOUN
ijtc-1693	146	11	accumulation	accumulation	NOUN
ijtc-1693	146	12	,	,	PUNCT
ijtc-1693	146	13	thus	thus	ADV
ijtc-1693	146	14	diminishing	diminish	VERB
ijtc-1693	146	15	the	the	DET
ijtc-1693	146	16	organization	organization	NOUN
ijtc-1693	146	17	’s	’s	PART
ijtc-1693	146	18	competitive	competitive	ADJ
ijtc-1693	146	19	standing	standing	NOUN
ijtc-1693	146	20	within	within	ADP
ijtc-1693	146	21	the	the	DET
ijtc-1693	146	22	industry	industry	NOUN
ijtc-1693	146	23	.	.	PUNCT
ijtc-1693	147	1	in	in	ADP
ijtc-1693	147	2	the	the	DET
ijtc-1693	147	3	long	long	ADJ
ijtc-1693	147	4	run	run	NOUN
ijtc-1693	147	5	,	,	PUNCT
ijtc-1693	147	6	these	these	DET
ijtc-1693	147	7	challenges	challenge	NOUN
ijtc-1693	147	8	increase	increase	VERB
ijtc-1693	147	9	financial	financial	ADJ
ijtc-1693	147	10	risk	risk	NOUN
ijtc-1693	147	11	,	,	PUNCT
ijtc-1693	147	12	keep	keep	VERB
ijtc-1693	147	13	stock	stock	NOUN
ijtc-1693	147	14	prices	price	NOUN
ijtc-1693	147	15	under	under	ADP
ijtc-1693	147	16	downward	downward	ADJ
ijtc-1693	147	17	pressure	pressure	NOUN
ijtc-1693	147	18	,	,	PUNCT
ijtc-1693	147	19	and	and	CCONJ
ijtc-1693	147	20	further	far	ADV
ijtc-1693	147	21	undermine	undermine	VERB
ijtc-1693	147	22	market	market	NOUN
ijtc-1693	147	23	views	view	NOUN
ijtc-1693	147	24	of	of	ADP
ijtc-1693	147	25	the	the	DET
ijtc-1693	147	26	banks	bank	NOUN
ijtc-1693	147	27	’	’	PART
ijtc-1693	147	28	growth	growth	NOUN
ijtc-1693	147	29	potential	potential	NOUN
ijtc-1693	147	30	.	.	PUNCT
ijtc-1693	148	1	moreover	moreover	ADV
ijtc-1693	148	2	,	,	PUNCT
ijtc-1693	148	3	deteriorating	deteriorate	VERB
ijtc-1693	148	4	profitability	profitability	NOUN
ijtc-1693	148	5	can	can	AUX
ijtc-1693	148	6	limit	limit	VERB
ijtc-1693	148	7	the	the	DET
ijtc-1693	148	8	company	company	NOUN
ijtc-1693	148	9	's	's	PART
ijtc-1693	148	10	capacity	capacity	NOUN
ijtc-1693	148	11	to	to	PART
ijtc-1693	148	12	pay	pay	VERB
ijtc-1693	148	13	dividends	dividend	NOUN
ijtc-1693	148	14	or	or	CCONJ
ijtc-1693	148	15	invest	invest	VERB
ijtc-1693	148	16	in	in	ADP
ijtc-1693	148	17	strategic	strategic	ADJ
ijtc-1693	148	18	growth	growth	NOUN
ijtc-1693	148	19	initiatives	initiative	NOUN
ijtc-1693	148	20	,	,	PUNCT
ijtc-1693	148	21	triggering	trigger	VERB
ijtc-1693	148	22	a	a	DET
ijtc-1693	148	23	negative	negative	ADJ
ijtc-1693	148	24	investor	investor	NOUN
ijtc-1693	148	25	perception	perception	NOUN
ijtc-1693	148	26	leading	lead	VERB
ijtc-1693	148	27	to	to	ADP
ijtc-1693	148	28	depressed	depressed	ADJ
ijtc-1693	148	29	long	long	ADJ
ijtc-1693	148	30	-	-	PUNCT
ijtc-1693	148	31	run	run	NOUN
ijtc-1693	148	32	valuation	valuation	NOUN
ijtc-1693	148	33	in	in	ADP
ijtc-1693	148	34	equity	equity	NOUN
ijtc-1693	148	35	markets	market	NOUN
ijtc-1693	148	36	.	.	PUNCT
ijtc-1693	149	1	these	these	DET
ijtc-1693	149	2	findings	finding	NOUN
ijtc-1693	149	3	align	align	VERB
ijtc-1693	149	4	with	with	ADP
ijtc-1693	149	5	the	the	DET
ijtc-1693	149	6	research	research	NOUN
ijtc-1693	149	7	of	of	ADP
ijtc-1693	149	8	lestari	lestari	PROPN
ijtc-1693	149	9	et	et	PROPN
ijtc-1693	149	10	al	al	PROPN
ijtc-1693	149	11	.	.	PROPN
ijtc-1693	149	12	,	,	PUNCT
ijtc-1693	149	13	(	(	PUNCT
ijtc-1693	149	14	2024	2024	NUM
ijtc-1693	149	15	)	)	PUNCT
ijtc-1693	149	16	,	,	PUNCT
ijtc-1693	149	17	which	which	PRON
ijtc-1693	149	18	states	state	VERB
ijtc-1693	149	19	that	that	SCONJ
ijtc-1693	149	20	financial	financial	ADJ
ijtc-1693	149	21	performance	performance	NOUN
ijtc-1693	149	22	has	have	VERB
ijtc-1693	149	23	a	a	DET
ijtc-1693	149	24	significant	significant	ADJ
ijtc-1693	149	25	effect	effect	NOUN
ijtc-1693	149	26	on	on	ADP
ijtc-1693	149	27	firm	firm	ADJ
ijtc-1693	149	28	value	value	VERB
ijtc-1693	149	29	the	the	DET
ijtc-1693	149	30	effect	effect	NOUN
ijtc-1693	149	31	of	of	ADP
ijtc-1693	149	32	investment	investment	NOUN
ijtc-1693	149	33	decisions	decision	NOUN
ijtc-1693	149	34	on	on	ADP
ijtc-1693	149	35	firm	firm	ADJ
ijtc-1693	149	36	value	value	NOUN
ijtc-1693	149	37	moderated	moderate	VERB
ijtc-1693	149	38	by	by	ADP
ijtc-1693	149	39	corporate	corporate	ADJ
ijtc-1693	149	40	governance	governance	NOUN
ijtc-1693	149	41	the	the	DET
ijtc-1693	149	42	fourth	fourth	ADJ
ijtc-1693	149	43	hypothesis	hypothesis	NOUN
ijtc-1693	149	44	test	test	NOUN
ijtc-1693	149	45	revealed	reveal	VERB
ijtc-1693	149	46	that	that	SCONJ
ijtc-1693	149	47	corporate	corporate	ADJ
ijtc-1693	149	48	governance	governance	NOUN
ijtc-1693	149	49	failed	fail	VERB
ijtc-1693	149	50	to	to	PART
ijtc-1693	149	51	moderate	moderate	VERB
ijtc-1693	149	52	the	the	DET
ijtc-1693	149	53	relationship	relationship	NOUN
ijtc-1693	149	54	between	between	ADP
ijtc-1693	149	55	investment	investment	NOUN
ijtc-1693	149	56	decisions	decision	NOUN
ijtc-1693	149	57	and	and	CCONJ
ijtc-1693	149	58	firm	firm	ADJ
ijtc-1693	149	59	value	value	NOUN
ijtc-1693	149	60	,	,	PUNCT
ijtc-1693	149	61	leading	lead	VERB
ijtc-1693	149	62	to	to	ADP
ijtc-1693	149	63	the	the	DET
ijtc-1693	149	64	rejection	rejection	NOUN
ijtc-1693	149	65	of	of	ADP
ijtc-1693	149	66	the	the	DET
ijtc-1693	149	67	hypothesis	hypothesis	NOUN
ijtc-1693	149	68	.	.	PUNCT
ijtc-1693	150	1	these	these	DET
ijtc-1693	150	2	results	result	NOUN
ijtc-1693	150	3	show	show	VERB
ijtc-1693	150	4	that	that	SCONJ
ijtc-1693	150	5	the	the	DET
ijtc-1693	150	6	special	special	ADJ
ijtc-1693	150	7	governance	governance	NOUN
ijtc-1693	150	8	mechanisms	mechanism	NOUN
ijtc-1693	150	9	such	such	ADJ
ijtc-1693	150	10	as	as	ADP
ijtc-1693	150	11	the	the	DET
ijtc-1693	150	12	board	board	NOUN
ijtc-1693	150	13	of	of	ADP
ijtc-1693	150	14	directors	director	NOUN
ijtc-1693	150	15	,	,	PUNCT
ijtc-1693	150	16	board	board	NOUN
ijtc-1693	150	17	of	of	ADP
ijtc-1693	150	18	commissioners	commissioner	NOUN
ijtc-1693	150	19	,	,	PUNCT
ijtc-1693	150	20	and	and	CCONJ
ijtc-1693	150	21	audit	audit	NOUN
ijtc-1693	150	22	committee	committee	NOUN
ijtc-1693	150	23	have	have	AUX
ijtc-1693	150	24	not	not	PART
ijtc-1693	150	25	performed	perform	VERB
ijtc-1693	150	26	effectively	effectively	ADV
ijtc-1693	150	27	in	in	ADP
ijtc-1693	150	28	assisting	assist	VERB
ijtc-1693	150	29	with	with	ADP
ijtc-1693	150	30	high	high	ADJ
ijtc-1693	150	31	conservative	conservative	ADJ
ijtc-1693	150	32	strategic	strategic	ADJ
ijtc-1693	150	33	investment	investment	NOUN
ijtc-1693	150	34	.	.	PUNCT
ijtc-1693	151	1	the	the	DET
ijtc-1693	151	2	external	external	ADJ
ijtc-1693	151	3	determinants	determinant	NOUN
ijtc-1693	151	4	such	such	ADJ
ijtc-1693	151	5	as	as	ADP
ijtc-1693	151	6	tough	tough	ADJ
ijtc-1693	151	7	regulation	regulation	NOUN
ijtc-1693	151	8	policies	policy	NOUN
ijtc-1693	151	9	,	,	PUNCT
ijtc-1693	151	10	market	market	NOUN
ijtc-1693	151	11	fluctuations	fluctuation	NOUN
ijtc-1693	151	12	,	,	PUNCT
ijtc-1693	151	13	and	and	CCONJ
ijtc-1693	151	14	financial	financial	ADJ
ijtc-1693	151	15	risks	risk	NOUN
ijtc-1693	151	16	have	have	VERB
ijtc-1693	151	17	a	a	DET
ijtc-1693	151	18	more	more	ADV
ijtc-1693	151	19	pronounced	pronounce	VERB
ijtc-1693	151	20	impact	impact	NOUN
ijtc-1693	151	21	on	on	ADP
ijtc-1693	151	22	investment	investment	NOUN
ijtc-1693	151	23	decisions	decision	NOUN
ijtc-1693	151	24	in	in	ADP
ijtc-1693	151	25	the	the	DET
ijtc-1693	151	26	banking	banking	NOUN
ijtc-1693	151	27	sector	sector	NOUN
ijtc-1693	151	28	than	than	ADP
ijtc-1693	151	29	on	on	ADP
ijtc-1693	151	30	internal	internal	ADJ
ijtc-1693	151	31	governance	governance	NOUN
ijtc-1693	151	32	structures	structure	NOUN
ijtc-1693	151	33	.	.	PUNCT
ijtc-1693	152	1	in	in	ADP
ijtc-1693	152	2	addition	addition	NOUN
ijtc-1693	152	3	,	,	PUNCT
ijtc-1693	152	4	the	the	DET
ijtc-1693	152	5	bank	bank	NOUN
ijtc-1693	152	6	expert	expert	NOUN
ijtc-1693	152	7	is	be	AUX
ijtc-1693	152	8	trained	train	VERB
ijtc-1693	152	9	on	on	ADP
ijtc-1693	152	10	capital	capital	NOUN
ijtc-1693	152	11	adequacy	adequacy	NOUN
ijtc-1693	152	12	compliance	compliance	NOUN
ijtc-1693	152	13	policies	policy	NOUN
ijtc-1693	152	14	that	that	PRON
ijtc-1693	152	15	vary	vary	VERB
ijtc-1693	152	16	by	by	ADP
ijtc-1693	152	17	country	country	NOUN
ijtc-1693	152	18	,	,	PUNCT
ijtc-1693	152	19	monetary	monetary	ADJ
ijtc-1693	152	20	contributions	contribution	NOUN
ijtc-1693	152	21	,	,	PUNCT
ijtc-1693	152	22	and	and	CCONJ
ijtc-1693	152	23	the	the	DET
ijtc-1693	152	24	risk	risk	NOUN
ijtc-1693	152	25	of	of	ADP
ijtc-1693	152	26	systemic	systemic	ADJ
ijtc-1693	152	27	failure	failure	NOUN
ijtc-1693	152	28	,	,	PUNCT
ijtc-1693	152	29	which	which	PRON
ijtc-1693	152	30	ultimately	ultimately	ADV
ijtc-1693	152	31	apply	apply	VERB
ijtc-1693	152	32	to	to	ADP
ijtc-1693	152	33	the	the	DET
ijtc-1693	152	34	domain	domain	NOUN
ijtc-1693	152	35	of	of	ADP
ijtc-1693	152	36	all	all	DET
ijtc-1693	152	37	factors	factor	NOUN
ijtc-1693	152	38	for	for	ADP
ijtc-1693	152	39	which	which	PRON
ijtc-1693	152	40	the	the	DET
ijtc-1693	152	41	bank	bank	NOUN
ijtc-1693	152	42	operator	operator	NOUN
ijtc-1693	152	43	and	and	CCONJ
ijtc-1693	152	44	bank	bank	NOUN
ijtc-1693	152	45	investor	investor	NOUN
ijtc-1693	152	46	are	be	AUX
ijtc-1693	152	47	punished	punish	VERB
ijtc-1693	152	48	.	.	PUNCT
ijtc-1693	153	1	thus	thus	ADV
ijtc-1693	153	2	,	,	PUNCT
ijtc-1693	153	3	although	although	SCONJ
ijtc-1693	153	4	corporate	corporate	ADJ
ijtc-1693	153	5	governance	governance	NOUN
ijtc-1693	153	6	improves	improve	VERB
ijtc-1693	153	7	transparency	transparency	NOUN
ijtc-1693	153	8	and	and	CCONJ
ijtc-1693	153	9	accountability	accountability	NOUN
ijtc-1693	153	10	,	,	PUNCT
ijtc-1693	153	11	its	its	PRON
ijtc-1693	153	12	potential	potential	NOUN
ijtc-1693	153	13	for	for	ADP
ijtc-1693	153	14	creating	create	VERB
ijtc-1693	153	15	additional	additional	ADJ
ijtc-1693	153	16	value	value	NOUN
ijtc-1693	153	17	is	be	AUX
ijtc-1693	153	18	still	still	ADV
ijtc-1693	153	19	limited	limit	VERB
ijtc-1693	153	20	by	by	ADP
ijtc-1693	153	21	external	external	ADJ
ijtc-1693	153	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	153	23	the	the	DET
ijtc-1693	153	24	impact	impact	NOUN
ijtc-1693	153	25	of	of	ADP
ijtc-1693	153	26	investment	investment	NOUN
ijtc-1693	153	27	decisions	decision	NOUN
ijtc-1693	153	28	,	,	PUNCT
ijtc-1693	153	29	funding	funding	NOUN
ijtc-1693	153	30	strategies	strategy	NOUN
ijtc-1693	153	31	,	,	PUNCT
ijtc-1693	153	32	and	and	CCONJ
ijtc-1693	153	33	financial	financial	ADJ
ijtc-1693	153	34	performance	performance	NOUN
ijtc-1693	153	35	on	on	ADP
ijtc-1693	153	36	firm	firm	ADJ
ijtc-1693	153	37	value	value	NOUN
ijtc-1693	153	38	:	:	PUNCT
ijtc-1693	153	39	the	the	DET
ijtc-1693	153	40	moderating	moderate	VERB
ijtc-1693	153	41	role	role	NOUN
ijtc-1693	153	42	of	of	ADP
ijtc-1693	153	43	gcg	gcg	PROPN
ijtc-1693	153	44	erpina	erpina	PROPN
ijtc-1693	153	45	,	,	PUNCT
ijtc-1693	153	46	budhiarto	budhiarto	NOUN
ijtc-1693	153	47	,	,	PUNCT
ijtc-1693	153	48	and	and	CCONJ
ijtc-1693	153	49	mardiyani	mardiyani	VERB
ijtc-1693	153	50	11	11	NUM
ijtc-1693	153	51	|	|	ADV
ijtc-1693	153	52	ilomata	ilomata	PROPN
ijtc-1693	153	53	international	international	ADJ
ijtc-1693	153	54	journal	journal	NOUN
ijtc-1693	153	55	of	of	ADP
ijtc-1693	153	56	tax	tax	PROPN
ijtc-1693	153	57	&	&	CCONJ
ijtc-1693	153	58	accounting	account	VERB
ijtc-1693	153	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1693	153	60	factors	factor	NOUN
ijtc-1693	153	61	and	and	CCONJ
ijtc-1693	153	62	lack	lack	NOUN
ijtc-1693	153	63	of	of	ADP
ijtc-1693	153	64	strategic	strategic	ADJ
ijtc-1693	153	65	intervention	intervention	NOUN
ijtc-1693	153	66	in	in	ADP
ijtc-1693	153	67	investment	investment	NOUN
ijtc-1693	153	68	decisions	decision	NOUN
ijtc-1693	153	69	.	.	PUNCT
ijtc-1693	154	1	such	such	ADJ
ijtc-1693	154	2	complexity	complexity	NOUN
ijtc-1693	154	3	and	and	CCONJ
ijtc-1693	154	4	dominance	dominance	NOUN
ijtc-1693	154	5	of	of	ADP
ijtc-1693	154	6	external	external	ADJ
ijtc-1693	154	7	factors	factor	NOUN
ijtc-1693	154	8	restrict	restrict	VERB
ijtc-1693	154	9	corporate	corporate	ADJ
ijtc-1693	154	10	governance	governance	NOUN
ijtc-1693	154	11	's	's	PART
ijtc-1693	154	12	ability	ability	NOUN
ijtc-1693	154	13	to	to	PART
ijtc-1693	154	14	underpin	underpin	VERB
ijtc-1693	154	15	the	the	DET
ijtc-1693	154	16	link	link	NOUN
ijtc-1693	154	17	between	between	ADP
ijtc-1693	154	18	investment	investment	NOUN
ijtc-1693	154	19	decisions	decision	NOUN
ijtc-1693	154	20	and	and	CCONJ
ijtc-1693	154	21	firm	firm	ADJ
ijtc-1693	154	22	value	value	NOUN
ijtc-1693	154	23	.	.	PUNCT
ijtc-1693	155	1	this	this	PRON
ijtc-1693	155	2	indicates	indicate	VERB
ijtc-1693	155	3	that	that	SCONJ
ijtc-1693	155	4	although	although	SCONJ
ijtc-1693	155	5	corporate	corporate	ADJ
ijtc-1693	155	6	governance	governance	NOUN
ijtc-1693	155	7	matters	matter	VERB
ijtc-1693	155	8	for	for	ADP
ijtc-1693	155	9	careful	careful	ADJ
ijtc-1693	155	10	financial	financial	ADJ
ijtc-1693	155	11	resource	resource	NOUN
ijtc-1693	155	12	allocation	allocation	NOUN
ijtc-1693	155	13	,	,	PUNCT
ijtc-1693	155	14	the	the	DET
ijtc-1693	155	15	nature	nature	NOUN
ijtc-1693	155	16	of	of	ADP
ijtc-1693	155	17	investment	investment	NOUN
ijtc-1693	155	18	risk	risk	NOUN
ijtc-1693	155	19	and	and	CCONJ
ijtc-1693	155	20	corporate	corporate	ADJ
ijtc-1693	155	21	organization	organization	NOUN
ijtc-1693	155	22	limits	limit	VERB
ijtc-1693	155	23	the	the	DET
ijtc-1693	155	24	potential	potential	NOUN
ijtc-1693	155	25	to	to	PART
ijtc-1693	155	26	achieve	achieve	VERB
ijtc-1693	155	27	this	this	DET
ijtc-1693	155	28	goal	goal	NOUN
ijtc-1693	155	29	.	.	PUNCT
ijtc-1693	156	1	these	these	DET
ijtc-1693	156	2	results	result	NOUN
ijtc-1693	156	3	contrast	contrast	VERB
ijtc-1693	156	4	with	with	ADP
ijtc-1693	156	5	the	the	DET
ijtc-1693	156	6	findings	finding	NOUN
ijtc-1693	156	7	of	of	ADP
ijtc-1693	156	8	djuminah	djuminah	PROPN
ijtc-1693	156	9	et	et	PROPN
ijtc-1693	156	10	al	al	PROPN
ijtc-1693	156	11	.	.	PROPN
ijtc-1693	156	12	,	,	PUNCT
ijtc-1693	156	13	(	(	PUNCT
ijtc-1693	156	14	2023	2023	NUM
ijtc-1693	156	15	)	)	PUNCT
ijtc-1693	156	16	dan	dan	PROPN
ijtc-1693	156	17	kharisma	kharisma	PROPN
ijtc-1693	156	18	et	et	PROPN
ijtc-1693	156	19	al	al	PROPN
ijtc-1693	156	20	.	.	PROPN
ijtc-1693	156	21	,	,	PUNCT
ijtc-1693	156	22	(	(	PUNCT
ijtc-1693	156	23	2023	2023	NUM
ijtc-1693	156	24	)	)	PUNCT
ijtc-1693	156	25	,	,	PUNCT
ijtc-1693	156	26	who	who	PRON
ijtc-1693	156	27	identified	identify	VERB
ijtc-1693	156	28	a	a	DET
ijtc-1693	156	29	positive	positive	ADJ
ijtc-1693	156	30	moderating	moderate	VERB
ijtc-1693	156	31	effect	effect	NOUN
ijtc-1693	156	32	of	of	ADP
ijtc-1693	156	33	corporate	corporate	ADJ
ijtc-1693	156	34	governance	governance	NOUN
ijtc-1693	156	35	on	on	ADP
ijtc-1693	156	36	investment	investment	NOUN
ijtc-1693	156	37	decisions	decision	NOUN
ijtc-1693	156	38	in	in	ADP
ijtc-1693	156	39	the	the	DET
ijtc-1693	156	40	banking	banking	NOUN
ijtc-1693	156	41	sector	sector	NOUN
ijtc-1693	156	42	.	.	PUNCT
ijtc-1693	157	1	however	however	ADV
ijtc-1693	157	2	,	,	PUNCT
ijtc-1693	157	3	they	they	PRON
ijtc-1693	157	4	align	align	VERB
ijtc-1693	157	5	with	with	ADP
ijtc-1693	157	6	the	the	DET
ijtc-1693	157	7	research	research	NOUN
ijtc-1693	157	8	by	by	ADP
ijtc-1693	157	9	adhitya	adhitya	PROPN
ijtc-1693	157	10	et	et	PROPN
ijtc-1693	157	11	al	al	PROPN
ijtc-1693	157	12	.	.	PROPN
ijtc-1693	157	13	,	,	PUNCT
ijtc-1693	157	14	(	(	PUNCT
ijtc-1693	157	15	2022	2022	NUM
ijtc-1693	157	16	)	)	PUNCT
ijtc-1693	157	17	,	,	PUNCT
ijtc-1693	157	18	which	which	PRON
ijtc-1693	157	19	found	find	VERB
ijtc-1693	157	20	that	that	SCONJ
ijtc-1693	157	21	corporate	corporate	ADJ
ijtc-1693	157	22	governance	governance	NOUN
ijtc-1693	157	23	struggles	struggle	VERB
ijtc-1693	157	24	to	to	PART
ijtc-1693	157	25	moderate	moderate	VERB
ijtc-1693	157	26	the	the	DET
ijtc-1693	157	27	impact	impact	NOUN
ijtc-1693	157	28	of	of	ADP
ijtc-1693	157	29	investment	investment	NOUN
ijtc-1693	157	30	decisions	decision	NOUN
ijtc-1693	157	31	on	on	ADP
ijtc-1693	157	32	firm	firm	ADJ
ijtc-1693	157	33	value	value	NOUN
ijtc-1693	157	34	.	.	PUNCT
ijtc-1693	158	1	the	the	DET
ijtc-1693	158	2	effect	effect	NOUN
ijtc-1693	158	3	of	of	ADP
ijtc-1693	158	4	funding	funding	NOUN
ijtc-1693	158	5	on	on	ADP
ijtc-1693	158	6	firm	firm	ADJ
ijtc-1693	158	7	value	value	NOUN
ijtc-1693	158	8	moderated	moderate	VERB
ijtc-1693	158	9	by	by	ADP
ijtc-1693	158	10	corporate	corporate	ADJ
ijtc-1693	158	11	governance	governance	NOUN
ijtc-1693	158	12	the	the	DET
ijtc-1693	158	13	fifth	fifth	ADJ
ijtc-1693	158	14	hypothesis	hypothesis	NOUN
ijtc-1693	158	15	test	test	NOUN
ijtc-1693	158	16	indicated	indicate	VERB
ijtc-1693	158	17	that	that	SCONJ
ijtc-1693	158	18	corporate	corporate	ADJ
ijtc-1693	158	19	governance	governance	NOUN
ijtc-1693	158	20	did	do	AUX
ijtc-1693	158	21	not	not	PART
ijtc-1693	158	22	moderate	moderate	VERB
ijtc-1693	158	23	the	the	DET
ijtc-1693	158	24	relationship	relationship	NOUN
ijtc-1693	158	25	between	between	ADP
ijtc-1693	158	26	funding	funding	NOUN
ijtc-1693	158	27	and	and	CCONJ
ijtc-1693	158	28	firm	firm	ADJ
ijtc-1693	158	29	value	value	NOUN
ijtc-1693	158	30	,	,	PUNCT
ijtc-1693	158	31	resulting	result	VERB
ijtc-1693	158	32	in	in	ADP
ijtc-1693	158	33	the	the	DET
ijtc-1693	158	34	rejection	rejection	NOUN
ijtc-1693	158	35	of	of	ADP
ijtc-1693	158	36	the	the	DET
ijtc-1693	158	37	hypothesis	hypothesis	NOUN
ijtc-1693	158	38	.	.	PUNCT
ijtc-1693	159	1	the	the	DET
ijtc-1693	159	2	results	result	NOUN
ijtc-1693	159	3	of	of	ADP
ijtc-1693	159	4	this	this	DET
ijtc-1693	159	5	study	study	NOUN
ijtc-1693	159	6	reflect	reflect	VERB
ijtc-1693	159	7	a	a	DET
ijtc-1693	159	8	weak	weak	ADJ
ijtc-1693	159	9	influence	influence	NOUN
ijtc-1693	159	10	of	of	ADP
ijtc-1693	159	11	a	a	DET
ijtc-1693	159	12	high	high	ADJ
ijtc-1693	159	13	gcg	gcg	NOUN
ijtc-1693	159	14	score	score	NOUN
ijtc-1693	159	15	on	on	ADP
ijtc-1693	159	16	a	a	DET
ijtc-1693	159	17	better	well	ADJ
ijtc-1693	159	18	capital	capital	NOUN
ijtc-1693	159	19	flow	flow	NOUN
ijtc-1693	159	20	,	,	PUNCT
ijtc-1693	159	21	which	which	PRON
ijtc-1693	159	22	affirms	affirm	VERB
ijtc-1693	159	23	that	that	SCONJ
ijtc-1693	159	24	the	the	DET
ijtc-1693	159	25	performance	performance	NOUN
ijtc-1693	159	26	of	of	ADP
ijtc-1693	159	27	gcg	gcg	NOUN
ijtc-1693	159	28	is	be	AUX
ijtc-1693	159	29	not	not	PART
ijtc-1693	159	30	strong	strong	ADJ
ijtc-1693	159	31	enough	enough	ADV
ijtc-1693	159	32	in	in	ADP
ijtc-1693	159	33	coordination	coordination	NOUN
ijtc-1693	159	34	and	and	CCONJ
ijtc-1693	159	35	management	management	NOUN
ijtc-1693	159	36	of	of	ADP
ijtc-1693	159	37	funding	funding	NOUN
ijtc-1693	159	38	generation	generation	NOUN
ijtc-1693	159	39	.	.	PUNCT
ijtc-1693	160	1	this	this	DET
ijtc-1693	160	2	limitation	limitation	NOUN
ijtc-1693	160	3	is	be	AUX
ijtc-1693	160	4	caused	cause	VERB
ijtc-1693	160	5	by	by	ADP
ijtc-1693	160	6	ineffective	ineffective	ADJ
ijtc-1693	160	7	funding	funding	NOUN
ijtc-1693	160	8	management	management	NOUN
ijtc-1693	160	9	,	,	PUNCT
ijtc-1693	160	10	reliance	reliance	NOUN
ijtc-1693	160	11	on	on	ADP
ijtc-1693	160	12	specific	specific	ADJ
ijtc-1693	160	13	funding	funding	NOUN
ijtc-1693	160	14	sources	source	NOUN
ijtc-1693	160	15	,	,	PUNCT
ijtc-1693	160	16	and	and	CCONJ
ijtc-1693	160	17	inadequate	inadequate	ADJ
ijtc-1693	160	18	debt	debt	NOUN
ijtc-1693	160	19	risk	risk	NOUN
ijtc-1693	160	20	management	management	NOUN
ijtc-1693	160	21	strategies	strategy	NOUN
ijtc-1693	160	22	.	.	PUNCT
ijtc-1693	161	1	while	while	SCONJ
ijtc-1693	161	2	corporate	corporate	ADJ
ijtc-1693	161	3	governance	governance	NOUN
ijtc-1693	161	4	is	be	AUX
ijtc-1693	161	5	intended	intend	VERB
ijtc-1693	161	6	to	to	PART
ijtc-1693	161	7	improve	improve	VERB
ijtc-1693	161	8	transparency	transparency	NOUN
ijtc-1693	161	9	and	and	CCONJ
ijtc-1693	161	10	accountability	accountability	NOUN
ijtc-1693	161	11	,	,	PUNCT
ijtc-1693	161	12	its	its	PRON
ijtc-1693	161	13	application	application	NOUN
ijtc-1693	161	14	has	have	AUX
ijtc-1693	161	15	not	not	PART
ijtc-1693	161	16	yet	yet	ADV
ijtc-1693	161	17	attained	attain	VERB
ijtc-1693	161	18	a	a	DET
ijtc-1693	161	19	level	level	NOUN
ijtc-1693	161	20	capable	capable	ADJ
ijtc-1693	161	21	of	of	ADP
ijtc-1693	161	22	addressing	address	VERB
ijtc-1693	161	23	the	the	DET
ijtc-1693	161	24	complex	complex	ADJ
ijtc-1693	161	25	dilemmas	dilemma	NOUN
ijtc-1693	161	26	surrounding	surround	VERB
ijtc-1693	161	27	funding	funding	NOUN
ijtc-1693	161	28	management	management	NOUN
ijtc-1693	161	29	.	.	PUNCT
ijtc-1693	162	1	even	even	ADV
ijtc-1693	162	2	more	more	ADV
ijtc-1693	162	3	so	so	ADV
ijtc-1693	162	4	,	,	PUNCT
ijtc-1693	162	5	these	these	DET
ijtc-1693	162	6	findings	finding	NOUN
ijtc-1693	162	7	underscore	underscore	VERB
ijtc-1693	162	8	that	that	SCONJ
ijtc-1693	162	9	the	the	DET
ijtc-1693	162	10	connection	connection	NOUN
ijtc-1693	162	11	between	between	ADP
ijtc-1693	162	12	funding	funding	NOUN
ijtc-1693	162	13	and	and	CCONJ
ijtc-1693	162	14	firm	firm	ADJ
ijtc-1693	162	15	value	value	NOUN
ijtc-1693	162	16	is	be	AUX
ijtc-1693	162	17	driven	drive	VERB
ijtc-1693	162	18	largely	largely	ADV
ijtc-1693	162	19	by	by	ADP
ijtc-1693	162	20	external	external	ADJ
ijtc-1693	162	21	and	and	CCONJ
ijtc-1693	162	22	internal	internal	ADJ
ijtc-1693	162	23	conditions	condition	NOUN
ijtc-1693	162	24	like	like	ADP
ijtc-1693	162	25	market	market	NOUN
ijtc-1693	162	26	forces	force	NOUN
ijtc-1693	162	27	,	,	PUNCT
ijtc-1693	162	28	regulatory	regulatory	ADJ
ijtc-1693	162	29	structures	structure	NOUN
ijtc-1693	162	30	and	and	CCONJ
ijtc-1693	162	31	financial	financial	ADJ
ijtc-1693	162	32	management	management	NOUN
ijtc-1693	162	33	strategies	strategy	NOUN
ijtc-1693	162	34	—	—	PUNCT
ijtc-1693	162	35	which	which	PRON
ijtc-1693	162	36	many	many	ADJ
ijtc-1693	162	37	fall	fall	VERB
ijtc-1693	162	38	out	out	ADP
ijtc-1693	162	39	of	of	ADP
ijtc-1693	162	40	the	the	DET
ijtc-1693	162	41	domain	domain	NOUN
ijtc-1693	162	42	of	of	ADP
ijtc-1693	162	43	corporate	corporate	ADJ
ijtc-1693	162	44	governance	governance	NOUN
ijtc-1693	162	45	mechanisms	mechanism	NOUN
ijtc-1693	162	46	.	.	PUNCT
ijtc-1693	163	1	this	this	PRON
ijtc-1693	163	2	suggests	suggest	VERB
ijtc-1693	163	3	that	that	SCONJ
ijtc-1693	163	4	governance	governance	NOUN
ijtc-1693	163	5	has	have	AUX
ijtc-1693	163	6	not	not	PART
ijtc-1693	163	7	yet	yet	ADV
ijtc-1693	163	8	been	be	AUX
ijtc-1693	163	9	shown	show	VERB
ijtc-1693	163	10	to	to	PART
ijtc-1693	163	11	play	play	VERB
ijtc-1693	163	12	a	a	DET
ijtc-1693	163	13	decisive	decisive	ADJ
ijtc-1693	163	14	role	role	NOUN
ijtc-1693	163	15	in	in	ADP
ijtc-1693	163	16	the	the	DET
ijtc-1693	163	17	relationship	relationship	NOUN
ijtc-1693	163	18	between	between	ADP
ijtc-1693	163	19	funding	funding	NOUN
ijtc-1693	163	20	and	and	CCONJ
ijtc-1693	163	21	firm	firm	ADJ
ijtc-1693	163	22	value	value	NOUN
ijtc-1693	163	23	.	.	PUNCT
ijtc-1693	164	1	this	this	PRON
ijtc-1693	164	2	contrasts	contrast	VERB
ijtc-1693	164	3	with	with	ADP
ijtc-1693	164	4	the	the	DET
ijtc-1693	164	5	study	study	NOUN
ijtc-1693	164	6	by	by	ADP
ijtc-1693	164	7	amirullah	amirullah	PROPN
ijtc-1693	164	8	et	et	PROPN
ijtc-1693	164	9	al	al	PROPN
ijtc-1693	164	10	.	.	PROPN
ijtc-1693	164	11	,	,	PUNCT
ijtc-1693	164	12	(	(	PUNCT
ijtc-1693	164	13	2022	2022	NUM
ijtc-1693	164	14	)	)	PUNCT
ijtc-1693	164	15	,	,	PUNCT
ijtc-1693	164	16	which	which	PRON
ijtc-1693	164	17	found	find	VERB
ijtc-1693	164	18	that	that	SCONJ
ijtc-1693	164	19	gcg	gcg	NOUN
ijtc-1693	164	20	can	can	AUX
ijtc-1693	164	21	enhance	enhance	VERB
ijtc-1693	164	22	the	the	DET
ijtc-1693	164	23	effectiveness	effectiveness	NOUN
ijtc-1693	164	24	of	of	ADP
ijtc-1693	164	25	financing	financing	NOUN
ijtc-1693	164	26	strategies	strategy	NOUN
ijtc-1693	164	27	in	in	ADP
ijtc-1693	164	28	maximizing	maximize	VERB
ijtc-1693	164	29	firm	firm	ADJ
ijtc-1693	164	30	value	value	NOUN
ijtc-1693	164	31	.	.	PUNCT
ijtc-1693	165	1	however	however	ADV
ijtc-1693	165	2	,	,	PUNCT
ijtc-1693	165	3	these	these	DET
ijtc-1693	165	4	results	result	NOUN
ijtc-1693	165	5	are	be	AUX
ijtc-1693	165	6	consistent	consistent	ADJ
ijtc-1693	165	7	with	with	ADP
ijtc-1693	165	8	the	the	DET
ijtc-1693	165	9	findings	finding	NOUN
ijtc-1693	165	10	of	of	ADP
ijtc-1693	165	11	adhitya	adhitya	PROPN
ijtc-1693	165	12	et	et	PROPN
ijtc-1693	165	13	al	al	PROPN
ijtc-1693	165	14	.	.	PROPN
ijtc-1693	165	15	,	,	PUNCT
ijtc-1693	165	16	(	(	PUNCT
ijtc-1693	165	17	2022	2022	NUM
ijtc-1693	165	18	)	)	PUNCT
ijtc-1693	165	19	,	,	PUNCT
ijtc-1693	165	20	who	who	PRON
ijtc-1693	165	21	concluded	conclude	VERB
ijtc-1693	165	22	that	that	SCONJ
ijtc-1693	165	23	corporate	corporate	ADJ
ijtc-1693	165	24	governance	governance	NOUN
ijtc-1693	165	25	often	often	ADV
ijtc-1693	165	26	fails	fail	VERB
ijtc-1693	165	27	to	to	PART
ijtc-1693	165	28	moderate	moderate	VERB
ijtc-1693	165	29	the	the	DET
ijtc-1693	165	30	impact	impact	NOUN
ijtc-1693	165	31	of	of	ADP
ijtc-1693	165	32	funding	funding	NOUN
ijtc-1693	165	33	on	on	ADP
ijtc-1693	165	34	firm	firm	ADJ
ijtc-1693	165	35	value	value	NOUN
ijtc-1693	165	36	.	.	PUNCT
ijtc-1693	166	1	the	the	DET
ijtc-1693	166	2	effect	effect	NOUN
ijtc-1693	166	3	of	of	ADP
ijtc-1693	166	4	financial	financial	ADJ
ijtc-1693	166	5	performance	performance	NOUN
ijtc-1693	166	6	on	on	ADP
ijtc-1693	166	7	firm	firm	ADJ
ijtc-1693	166	8	value	value	NOUN
ijtc-1693	166	9	moderated	moderate	VERB
ijtc-1693	166	10	by	by	ADP
ijtc-1693	166	11	corporate	corporate	ADJ
ijtc-1693	166	12	governance	governance	NOUN
ijtc-1693	166	13	the	the	DET
ijtc-1693	166	14	sixth	sixth	ADJ
ijtc-1693	166	15	hypothesis	hypothesis	NOUN
ijtc-1693	166	16	test	test	NOUN
ijtc-1693	166	17	showed	show	VERB
ijtc-1693	166	18	that	that	SCONJ
ijtc-1693	166	19	corporate	corporate	ADJ
ijtc-1693	166	20	governance	governance	NOUN
ijtc-1693	166	21	significantly	significantly	ADV
ijtc-1693	166	22	moderated	moderate	VERB
ijtc-1693	166	23	the	the	DET
ijtc-1693	166	24	relationship	relationship	NOUN
ijtc-1693	166	25	between	between	ADP
ijtc-1693	166	26	financial	financial	ADJ
ijtc-1693	166	27	performance	performance	NOUN
ijtc-1693	166	28	and	and	CCONJ
ijtc-1693	166	29	firm	firm	ADJ
ijtc-1693	166	30	value	value	NOUN
ijtc-1693	166	31	,	,	PUNCT
ijtc-1693	166	32	leading	lead	VERB
ijtc-1693	166	33	to	to	ADP
ijtc-1693	166	34	the	the	DET
ijtc-1693	166	35	acceptance	acceptance	NOUN
ijtc-1693	166	36	of	of	ADP
ijtc-1693	166	37	the	the	DET
ijtc-1693	166	38	hypothesis	hypothesis	NOUN
ijtc-1693	166	39	.	.	PUNCT
ijtc-1693	167	1	this	this	PRON
ijtc-1693	167	2	implies	imply	VERB
ijtc-1693	167	3	that	that	SCONJ
ijtc-1693	167	4	firm	firm	ADJ
ijtc-1693	167	5	profitability	profitability	NOUN
ijtc-1693	167	6	is	be	AUX
ijtc-1693	167	7	positively	positively	ADV
ijtc-1693	167	8	correlated	correlate	VERB
ijtc-1693	167	9	with	with	ADP
ijtc-1693	167	10	firm	firm	ADJ
ijtc-1693	167	11	value	value	NOUN
ijtc-1693	167	12	and	and	CCONJ
ijtc-1693	167	13	the	the	DET
ijtc-1693	167	14	agents	agent	NOUN
ijtc-1693	167	15	of	of	ADP
ijtc-1693	167	16	corporate	corporate	ADJ
ijtc-1693	167	17	governance	governance	NOUN
ijtc-1693	167	18	play	play	VERB
ijtc-1693	167	19	a	a	DET
ijtc-1693	167	20	significant	significant	ADJ
ijtc-1693	167	21	role	role	NOUN
ijtc-1693	167	22	in	in	ADP
ijtc-1693	167	23	strengthening	strengthen	VERB
ijtc-1693	167	24	this	this	DET
ijtc-1693	167	25	relationship	relationship	NOUN
ijtc-1693	167	26	.	.	PUNCT
ijtc-1693	168	1	good	good	ADJ
ijtc-1693	168	2	governance	governance	NOUN
ijtc-1693	168	3	system	system	NOUN
ijtc-1693	168	4	improves	improve	VERB
ijtc-1693	168	5	transparency	transparency	NOUN
ijtc-1693	168	6	and	and	CCONJ
ijtc-1693	168	7	accountability	accountability	NOUN
ijtc-1693	168	8	,	,	PUNCT
ijtc-1693	168	9	which	which	PRON
ijtc-1693	168	10	leads	lead	VERB
ijtc-1693	168	11	the	the	DET
ijtc-1693	168	12	investors	investor	NOUN
ijtc-1693	168	13	and	and	CCONJ
ijtc-1693	168	14	towards	towards	ADP
ijtc-1693	168	15	the	the	DET
ijtc-1693	168	16	bank	bank	NOUN
ijtc-1693	168	17	profitability	profitability	NOUN
ijtc-1693	168	18	through	through	ADP
ijtc-1693	168	19	the	the	DET
ijtc-1693	168	20	risk	risk	NOUN
ijtc-1693	168	21	management	management	NOUN
ijtc-1693	168	22	,	,	PUNCT
ijtc-1693	168	23	operational	operational	ADJ
ijtc-1693	168	24	efficiency	efficiency	NOUN
ijtc-1693	168	25	,	,	PUNCT
ijtc-1693	168	26	and	and	CCONJ
ijtc-1693	168	27	growth	growth	NOUN
ijtc-1693	168	28	.	.	PUNCT
ijtc-1693	169	1	when	when	SCONJ
ijtc-1693	169	2	supplemented	supplement	VERB
ijtc-1693	169	3	by	by	ADP
ijtc-1693	169	4	good	good	ADJ
ijtc-1693	169	5	governance	governance	NOUN
ijtc-1693	169	6	principles	principle	NOUN
ijtc-1693	169	7	,	,	PUNCT
ijtc-1693	169	8	increased	increase	VERB
ijtc-1693	169	9	profitability	profitability	NOUN
ijtc-1693	169	10	brings	bring	VERB
ijtc-1693	169	11	about	about	ADP
ijtc-1693	169	12	higher	high	ADJ
ijtc-1693	169	13	investor	investor	NOUN
ijtc-1693	169	14	confidence	confidence	NOUN
ijtc-1693	169	15	,	,	PUNCT
ijtc-1693	169	16	higher	high	ADJ
ijtc-1693	169	17	demand	demand	NOUN
ijtc-1693	169	18	for	for	ADP
ijtc-1693	169	19	shares	share	NOUN
ijtc-1693	169	20	,	,	PUNCT
ijtc-1693	169	21	and	and	CCONJ
ijtc-1693	169	22	higher	high	ADJ
ijtc-1693	169	23	firm	firm	ADJ
ijtc-1693	169	24	value	value	NOUN
ijtc-1693	169	25	.	.	PUNCT
ijtc-1693	170	1	financial	financial	ADJ
ijtc-1693	170	2	management	management	NOUN
ijtc-1693	170	3	and	and	CCONJ
ijtc-1693	170	4	regulatory	regulatory	ADJ
ijtc-1693	170	5	compliance	compliance	NOUN
ijtc-1693	170	6	can	can	AUX
ijtc-1693	170	7	strengthen	strengthen	VERB
ijtc-1693	170	8	investor	investor	NOUN
ijtc-1693	170	9	confidence	confidence	NOUN
ijtc-1693	170	10	and	and	CCONJ
ijtc-1693	170	11	maintain	maintain	VERB
ijtc-1693	170	12	balance	balance	NOUN
ijtc-1693	170	13	and	and	CCONJ
ijtc-1693	170	14	reliability	reliability	NOUN
ijtc-1693	170	15	of	of	ADP
ijtc-1693	170	16	the	the	DET
ijtc-1693	170	17	financial	financial	ADJ
ijtc-1693	170	18	sector	sector	NOUN
ijtc-1693	170	19	in	in	ADP
ijtc-1693	170	20	the	the	DET
ijtc-1693	170	21	highly	highly	ADV
ijtc-1693	170	22	regulated	regulated	ADJ
ijtc-1693	170	23	and	and	CCONJ
ijtc-1693	170	24	high	high	ADJ
ijtc-1693	170	25	-	-	PUNCT
ijtc-1693	170	26	risk	risk	NOUN
ijtc-1693	170	27	banking	banking	NOUN
ijtc-1693	170	28	industry	industry	NOUN
ijtc-1693	170	29	.	.	PUNCT
ijtc-1693	171	1	so	so	ADV
ijtc-1693	171	2	,	,	PUNCT
ijtc-1693	171	3	enhancing	enhance	VERB
ijtc-1693	171	4	corporate	corporate	ADJ
ijtc-1693	171	5	governance	governance	NOUN
ijtc-1693	171	6	improves	improve	VERB
ijtc-1693	171	7	the	the	DET
ijtc-1693	171	8	link	link	NOUN
ijtc-1693	171	9	of	of	ADP
ijtc-1693	171	10	firm	firm	ADJ
ijtc-1693	171	11	value	value	NOUN
ijtc-1693	171	12	with	with	ADP
ijtc-1693	171	13	economic	economic	ADJ
ijtc-1693	171	14	performance	performance	NOUN
ijtc-1693	171	15	and	and	CCONJ
ijtc-1693	171	16	strengthens	strengthen	VERB
ijtc-1693	171	17	stability	stability	NOUN
ijtc-1693	171	18	in	in	ADP
ijtc-1693	171	19	the	the	DET
ijtc-1693	171	20	banking	banking	NOUN
ijtc-1693	171	21	sector	sector	NOUN
ijtc-1693	171	22	and	and	CCONJ
ijtc-1693	171	23	competitiveness	competitiveness	NOUN
ijtc-1693	171	24	in	in	ADP
ijtc-1693	171	25	the	the	DET
ijtc-1693	171	26	financial	financial	ADJ
ijtc-1693	171	27	market	market	NOUN
ijtc-1693	171	28	.	.	PUNCT
ijtc-1693	172	1	this	this	DET
ijtc-1693	172	2	finding	finding	NOUN
ijtc-1693	172	3	is	be	AUX
ijtc-1693	172	4	supported	support	VERB
ijtc-1693	172	5	by	by	ADP
ijtc-1693	172	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	172	7	the	the	DET
ijtc-1693	172	8	impact	impact	NOUN
ijtc-1693	172	9	of	of	ADP
ijtc-1693	172	10	investment	investment	NOUN
ijtc-1693	172	11	decisions	decision	NOUN
ijtc-1693	172	12	,	,	PUNCT
ijtc-1693	172	13	funding	funding	NOUN
ijtc-1693	172	14	strategies	strategy	NOUN
ijtc-1693	172	15	,	,	PUNCT
ijtc-1693	172	16	and	and	CCONJ
ijtc-1693	172	17	financial	financial	ADJ
ijtc-1693	172	18	performance	performance	NOUN
ijtc-1693	172	19	on	on	ADP
ijtc-1693	172	20	firm	firm	ADJ
ijtc-1693	172	21	value	value	NOUN
ijtc-1693	172	22	:	:	PUNCT
ijtc-1693	172	23	the	the	DET
ijtc-1693	172	24	moderating	moderate	VERB
ijtc-1693	172	25	role	role	NOUN
ijtc-1693	172	26	of	of	ADP
ijtc-1693	172	27	gcg	gcg	PROPN
ijtc-1693	172	28	erpina	erpina	PROPN
ijtc-1693	172	29	,	,	PUNCT
ijtc-1693	172	30	budhiarto	budhiarto	NOUN
ijtc-1693	172	31	,	,	PUNCT
ijtc-1693	172	32	and	and	CCONJ
ijtc-1693	172	33	mardiyani	mardiyani	VERB
ijtc-1693	172	34	12	12	NUM
ijtc-1693	172	35	|	|	ADV
ijtc-1693	172	36	ilomata	ilomata	PROPN
ijtc-1693	172	37	international	international	ADJ
ijtc-1693	172	38	journal	journal	NOUN
ijtc-1693	172	39	of	of	ADP
ijtc-1693	172	40	tax	tax	PROPN
ijtc-1693	172	41	&	&	CCONJ
ijtc-1693	172	42	accounting	accounting	PROPN
ijtc-1693	172	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	172	44	research	research	NOUN
ijtc-1693	172	45	from	from	ADP
ijtc-1693	172	46	chaidir	chaidir	PROPN
ijtc-1693	172	47	et	et	PROPN
ijtc-1693	172	48	al	al	PROPN
ijtc-1693	172	49	.	.	PROPN
ijtc-1693	172	50	,	,	PUNCT
ijtc-1693	172	51	(	(	PUNCT
ijtc-1693	172	52	2021	2021	NUM
ijtc-1693	172	53	)	)	PUNCT
ijtc-1693	172	54	,	,	PUNCT
ijtc-1693	172	55	who	who	PRON
ijtc-1693	172	56	state	state	VERB
ijtc-1693	172	57	that	that	DET
ijtc-1693	172	58	corporate	corporate	ADJ
ijtc-1693	172	59	governance	governance	NOUN
ijtc-1693	172	60	can	can	AUX
ijtc-1693	172	61	strengthen	strengthen	VERB
ijtc-1693	172	62	the	the	DET
ijtc-1693	172	63	positive	positive	ADJ
ijtc-1693	172	64	effect	effect	NOUN
ijtc-1693	172	65	of	of	ADP
ijtc-1693	172	66	financial	financial	ADJ
ijtc-1693	172	67	performance	performance	NOUN
ijtc-1693	172	68	on	on	ADP
ijtc-1693	172	69	firm	firm	ADJ
ijtc-1693	172	70	value	value	NOUN
ijtc-1693	172	71	.	.	PUNCT
ijtc-1693	173	1	comparative	comparative	ADJ
ijtc-1693	173	2	analysis	analysis	NOUN
ijtc-1693	173	3	and	and	CCONJ
ijtc-1693	173	4	theoretical	theoretical	ADJ
ijtc-1693	173	5	implications	implication	NOUN
ijtc-1693	173	6	this	this	DET
ijtc-1693	173	7	study	study	NOUN
ijtc-1693	173	8	contributes	contribute	VERB
ijtc-1693	173	9	to	to	ADP
ijtc-1693	173	10	the	the	DET
ijtc-1693	173	11	existing	exist	VERB
ijtc-1693	173	12	literature	literature	NOUN
ijtc-1693	173	13	by	by	ADP
ijtc-1693	173	14	analysing	analyse	VERB
ijtc-1693	173	15	the	the	DET
ijtc-1693	173	16	complex	complex	ADJ
ijtc-1693	173	17	relationship	relationship	NOUN
ijtc-1693	173	18	between	between	ADP
ijtc-1693	173	19	investment	investment	NOUN
ijtc-1693	173	20	decisions	decision	NOUN
ijtc-1693	173	21	,	,	PUNCT
ijtc-1693	173	22	funding	funding	NOUN
ijtc-1693	173	23	strategies	strategy	NOUN
ijtc-1693	173	24	,	,	PUNCT
ijtc-1693	173	25	financial	financial	ADJ
ijtc-1693	173	26	performance	performance	NOUN
ijtc-1693	173	27	and	and	CCONJ
ijtc-1693	173	28	corporate	corporate	ADJ
ijtc-1693	173	29	governance	governance	NOUN
ijtc-1693	173	30	in	in	ADP
ijtc-1693	173	31	shaping	shape	VERB
ijtc-1693	173	32	the	the	DET
ijtc-1693	173	33	value	value	NOUN
ijtc-1693	173	34	of	of	ADP
ijtc-1693	173	35	firms	firm	NOUN
ijtc-1693	173	36	.	.	PUNCT
ijtc-1693	174	1	some	some	DET
ijtc-1693	174	2	results	result	NOUN
ijtc-1693	174	3	corroborate	corroborate	VERB
ijtc-1693	174	4	prior	prior	ADJ
ijtc-1693	174	5	studies	study	NOUN
ijtc-1693	174	6	,	,	PUNCT
ijtc-1693	174	7	and	and	CCONJ
ijtc-1693	174	8	others	other	NOUN
ijtc-1693	174	9	provide	provide	VERB
ijtc-1693	174	10	a	a	DET
ijtc-1693	174	11	novel	novel	ADJ
ijtc-1693	174	12	view	view	NOUN
ijtc-1693	174	13	,	,	PUNCT
ijtc-1693	174	14	particularly	particularly	ADV
ijtc-1693	174	15	,	,	PUNCT
ijtc-1693	174	16	on	on	ADP
ijtc-1693	174	17	the	the	DET
ijtc-1693	174	18	minimal	minimal	ADJ
ijtc-1693	174	19	moderating	moderate	VERB
ijtc-1693	174	20	influence	influence	NOUN
ijtc-1693	174	21	of	of	ADP
ijtc-1693	174	22	gcg	gcg	NOUN
ijtc-1693	174	23	in	in	ADP
ijtc-1693	174	24	specific	specific	ADJ
ijtc-1693	174	25	contexts	contexts	NOUN
ijtc-1693	174	26	.	.	PUNCT
ijtc-1693	175	1	notably	notably	ADV
ijtc-1693	175	2	,	,	PUNCT
ijtc-1693	175	3	the	the	DET
ijtc-1693	175	4	insignificant	insignificant	ADJ
ijtc-1693	175	5	impact	impact	NOUN
ijtc-1693	175	6	of	of	ADP
ijtc-1693	175	7	investment	investment	NOUN
ijtc-1693	175	8	decisions	decision	NOUN
ijtc-1693	175	9	on	on	ADP
ijtc-1693	175	10	firm	firm	ADJ
ijtc-1693	175	11	value	value	NOUN
ijtc-1693	175	12	and	and	CCONJ
ijtc-1693	175	13	the	the	DET
ijtc-1693	175	14	inability	inability	NOUN
ijtc-1693	175	15	of	of	ADP
ijtc-1693	175	16	corporate	corporate	ADJ
ijtc-1693	175	17	governance	governance	NOUN
ijtc-1693	175	18	to	to	PART
ijtc-1693	175	19	influence	influence	VERB
ijtc-1693	175	20	this	this	DET
ijtc-1693	175	21	relationship	relationship	NOUN
ijtc-1693	175	22	suggest	suggest	VERB
ijtc-1693	175	23	that	that	SCONJ
ijtc-1693	175	24	external	external	ADJ
ijtc-1693	175	25	factors	factor	NOUN
ijtc-1693	175	26	such	such	ADJ
ijtc-1693	175	27	as	as	ADP
ijtc-1693	175	28	market	market	NOUN
ijtc-1693	175	29	conditions	condition	NOUN
ijtc-1693	175	30	and	and	CCONJ
ijtc-1693	175	31	regulatory	regulatory	ADJ
ijtc-1693	175	32	frameworks	framework	NOUN
ijtc-1693	175	33	exert	exert	VERB
ijtc-1693	175	34	a	a	DET
ijtc-1693	175	35	stronger	strong	ADJ
ijtc-1693	175	36	influence	influence	NOUN
ijtc-1693	175	37	within	within	ADP
ijtc-1693	175	38	the	the	DET
ijtc-1693	175	39	banking	banking	NOUN
ijtc-1693	175	40	sector	sector	NOUN
ijtc-1693	175	41	.	.	PUNCT
ijtc-1693	176	1	such	such	ADJ
ijtc-1693	176	2	insights	insight	NOUN
ijtc-1693	176	3	point	point	VERB
ijtc-1693	176	4	to	to	ADP
ijtc-1693	176	5	a	a	DET
ijtc-1693	176	6	need	need	NOUN
ijtc-1693	176	7	for	for	ADP
ijtc-1693	176	8	more	more	ADV
ijtc-1693	176	9	explicit	explicit	ADJ
ijtc-1693	176	10	examination	examination	NOUN
ijtc-1693	176	11	of	of	ADP
ijtc-1693	176	12	the	the	DET
ijtc-1693	176	13	interplay	interplay	NOUN
ijtc-1693	176	14	between	between	ADP
ijtc-1693	176	15	internal	internal	ADJ
ijtc-1693	176	16	and	and	CCONJ
ijtc-1693	176	17	external	external	ADJ
ijtc-1693	176	18	drivers	driver	NOUN
ijtc-1693	176	19	of	of	ADP
ijtc-1693	176	20	firm	firm	ADJ
ijtc-1693	176	21	value	value	NOUN
ijtc-1693	176	22	.	.	PUNCT
ijtc-1693	177	1	future	future	ADJ
ijtc-1693	177	2	studies	study	NOUN
ijtc-1693	177	3	in	in	ADP
ijtc-1693	177	4	this	this	DET
ijtc-1693	177	5	area	area	NOUN
ijtc-1693	177	6	should	should	AUX
ijtc-1693	177	7	explore	explore	VERB
ijtc-1693	177	8	these	these	DET
ijtc-1693	177	9	complexities	complexity	NOUN
ijtc-1693	177	10	and	and	CCONJ
ijtc-1693	177	11	differences	difference	NOUN
ijtc-1693	177	12	across	across	ADP
ijtc-1693	177	13	industries	industry	NOUN
ijtc-1693	177	14	and	and	CCONJ
ijtc-1693	177	15	regulatory	regulatory	ADJ
ijtc-1693	177	16	environments	environment	NOUN
ijtc-1693	177	17	,	,	PUNCT
ijtc-1693	177	18	to	to	PART
ijtc-1693	177	19	build	build	VERB
ijtc-1693	177	20	a	a	DET
ijtc-1693	177	21	more	more	ADV
ijtc-1693	177	22	integrated	integrated	ADJ
ijtc-1693	177	23	and	and	CCONJ
ijtc-1693	177	24	holistic	holistic	ADJ
ijtc-1693	177	25	view	view	NOUN
ijtc-1693	177	26	of	of	ADP
ijtc-1693	177	27	the	the	DET
ijtc-1693	177	28	forces	force	NOUN
ijtc-1693	177	29	governing	govern	VERB
ijtc-1693	177	30	firm	firm	ADJ
ijtc-1693	177	31	value	value	NOUN
ijtc-1693	177	32	.	.	PUNCT
ijtc-1693	178	1	conclusion	conclusion	NOUN
ijtc-1693	178	2	based	base	VERB
ijtc-1693	178	3	on	on	ADP
ijtc-1693	178	4	the	the	DET
ijtc-1693	178	5	analysis	analysis	NOUN
ijtc-1693	178	6	findings	finding	NOUN
ijtc-1693	178	7	,	,	PUNCT
ijtc-1693	178	8	it	it	PRON
ijtc-1693	178	9	can	can	AUX
ijtc-1693	178	10	be	be	AUX
ijtc-1693	178	11	inferred	infer	VERB
ijtc-1693	178	12	that	that	SCONJ
ijtc-1693	178	13	investment	investment	NOUN
ijtc-1693	178	14	decisions	decision	NOUN
ijtc-1693	178	15	involving	involve	VERB
ijtc-1693	178	16	capex	capex	NOUN
ijtc-1693	178	17	calculations	calculation	NOUN
ijtc-1693	178	18	have	have	VERB
ijtc-1693	178	19	an	an	DET
ijtc-1693	178	20	insignificant	insignificant	ADJ
ijtc-1693	178	21	impact	impact	NOUN
ijtc-1693	178	22	on	on	ADP
ijtc-1693	178	23	corporate	corporate	ADJ
ijtc-1693	178	24	value	value	NOUN
ijtc-1693	178	25	.	.	PUNCT
ijtc-1693	179	1	findings	finding	NOUN
ijtc-1693	179	2	calculated	calculate	VERB
ijtc-1693	179	3	by	by	ADP
ijtc-1693	179	4	car	car	NOUN
ijtc-1693	179	5	and	and	CCONJ
ijtc-1693	179	6	financial	financial	ADJ
ijtc-1693	179	7	performance	performance	NOUN
ijtc-1693	179	8	calculated	calculate	VERB
ijtc-1693	179	9	by	by	ADP
ijtc-1693	179	10	roa	roa	PROPN
ijtc-1693	179	11	significantly	significantly	ADV
ijtc-1693	179	12	impact	impact	VERB
ijtc-1693	179	13	corporate	corporate	ADJ
ijtc-1693	179	14	worth	worth	NOUN
ijtc-1693	179	15	.	.	PUNCT
ijtc-1693	180	1	however	however	ADV
ijtc-1693	180	2	,	,	PUNCT
ijtc-1693	180	3	gcg	gcg	PROPN
ijtc-1693	180	4	can	can	AUX
ijtc-1693	180	5	not	not	PART
ijtc-1693	180	6	moderate	moderate	VERB
ijtc-1693	180	7	the	the	DET
ijtc-1693	180	8	effect	effect	NOUN
ijtc-1693	180	9	of	of	ADP
ijtc-1693	180	10	investment	investment	NOUN
ijtc-1693	180	11	and	and	CCONJ
ijtc-1693	180	12	financing	financing	NOUN
ijtc-1693	180	13	on	on	ADP
ijtc-1693	180	14	corporate	corporate	ADJ
ijtc-1693	180	15	value	value	NOUN
ijtc-1693	180	16	.	.	PUNCT
ijtc-1693	181	1	nevertheless	nevertheless	ADV
ijtc-1693	181	2	,	,	PUNCT
ijtc-1693	181	3	gcg	gcg	PROPN
ijtc-1693	181	4	can	can	AUX
ijtc-1693	181	5	enhance	enhance	VERB
ijtc-1693	181	6	the	the	DET
ijtc-1693	181	7	impact	impact	NOUN
ijtc-1693	181	8	of	of	ADP
ijtc-1693	181	9	financial	financial	ADJ
ijtc-1693	181	10	performance	performance	NOUN
ijtc-1693	181	11	on	on	ADP
ijtc-1693	181	12	corporate	corporate	ADJ
ijtc-1693	181	13	worth	worth	NOUN
ijtc-1693	181	14	.	.	PUNCT
ijtc-1693	182	1	in	in	ADP
ijtc-1693	182	2	addition	addition	NOUN
ijtc-1693	182	3	,	,	PUNCT
ijtc-1693	182	4	banks	bank	NOUN
ijtc-1693	182	5	can	can	AUX
ijtc-1693	182	6	strengthen	strengthen	VERB
ijtc-1693	182	7	corporate	corporate	ADJ
ijtc-1693	182	8	value	value	NOUN
ijtc-1693	182	9	by	by	ADP
ijtc-1693	182	10	diversifying	diversify	VERB
ijtc-1693	182	11	assets	asset	NOUN
ijtc-1693	182	12	,	,	PUNCT
ijtc-1693	182	13	improving	improve	VERB
ijtc-1693	182	14	credit	credit	NOUN
ijtc-1693	182	15	risk	risk	NOUN
ijtc-1693	182	16	assessment	assessment	NOUN
ijtc-1693	182	17	,	,	PUNCT
ijtc-1693	182	18	and	and	CCONJ
ijtc-1693	182	19	reducing	reduce	VERB
ijtc-1693	182	20	npls	npls	NOUN
ijtc-1693	182	21	.	.	PUNCT
ijtc-1693	183	1	emphasizing	emphasize	VERB
ijtc-1693	183	2	transparency	transparency	NOUN
ijtc-1693	183	3	and	and	CCONJ
ijtc-1693	183	4	accountability	accountability	NOUN
ijtc-1693	183	5	in	in	ADP
ijtc-1693	183	6	governance	governance	NOUN
ijtc-1693	183	7	boosts	boost	VERB
ijtc-1693	183	8	investor	investor	NOUN
ijtc-1693	183	9	confidence	confidence	NOUN
ijtc-1693	183	10	.	.	PUNCT
ijtc-1693	184	1	a	a	DET
ijtc-1693	184	2	balanced	balanced	ADJ
ijtc-1693	184	3	capital	capital	NOUN
ijtc-1693	184	4	structure	structure	NOUN
ijtc-1693	184	5	,	,	PUNCT
ijtc-1693	184	6	leveraging	leverage	VERB
ijtc-1693	184	7	debt	debt	NOUN
ijtc-1693	184	8	's	's	PART
ijtc-1693	184	9	tax	tax	NOUN
ijtc-1693	184	10	benefits	benefit	NOUN
ijtc-1693	184	11	while	while	SCONJ
ijtc-1693	184	12	minimizing	minimize	VERB
ijtc-1693	184	13	risks	risk	NOUN
ijtc-1693	184	14	,	,	PUNCT
ijtc-1693	184	15	enhances	enhance	VERB
ijtc-1693	184	16	profitability	profitability	NOUN
ijtc-1693	184	17	and	and	CCONJ
ijtc-1693	184	18	stability	stability	NOUN
ijtc-1693	184	19	.	.	PUNCT
ijtc-1693	185	1	shifting	shift	VERB
ijtc-1693	185	2	from	from	ADP
ijtc-1693	185	3	short	short	ADJ
ijtc-1693	185	4	-	-	PUNCT
ijtc-1693	185	5	term	term	NOUN
ijtc-1693	185	6	debt	debt	NOUN
ijtc-1693	185	7	to	to	ADP
ijtc-1693	185	8	long	long	ADJ
ijtc-1693	185	9	-	-	PUNCT
ijtc-1693	185	10	term	term	NOUN
ijtc-1693	185	11	financing	financing	NOUN
ijtc-1693	185	12	(	(	PUNCT
ijtc-1693	185	13	e.g.	e.g.	ADV
ijtc-1693	185	14	,	,	PUNCT
ijtc-1693	185	15	bonds	bond	NOUN
ijtc-1693	185	16	or	or	CCONJ
ijtc-1693	185	17	sukuk	sukuk	NOUN
ijtc-1693	185	18	)	)	PUNCT
ijtc-1693	185	19	improves	improve	VERB
ijtc-1693	185	20	cash	cash	NOUN
ijtc-1693	185	21	flow	flow	NOUN
ijtc-1693	185	22	and	and	CCONJ
ijtc-1693	185	23	dividend	dividend	NOUN
ijtc-1693	185	24	capacity	capacity	NOUN
ijtc-1693	185	25	.	.	PUNCT
ijtc-1693	186	1	this	this	DET
ijtc-1693	186	2	approach	approach	NOUN
ijtc-1693	186	3	reflects	reflect	VERB
ijtc-1693	186	4	sound	sound	ADJ
ijtc-1693	186	5	risk	risk	NOUN
ijtc-1693	186	6	management	management	NOUN
ijtc-1693	186	7	,	,	PUNCT
ijtc-1693	186	8	drives	drive	VERB
ijtc-1693	186	9	stock	stock	NOUN
ijtc-1693	186	10	price	price	NOUN
ijtc-1693	186	11	growth	growth	NOUN
ijtc-1693	186	12	,	,	PUNCT
ijtc-1693	186	13	and	and	CCONJ
ijtc-1693	186	14	increases	increase	VERB
ijtc-1693	186	15	firm	firm	ADJ
ijtc-1693	186	16	value	value	NOUN
ijtc-1693	186	17	.	.	PUNCT
ijtc-1693	187	1	prudent	prudent	ADJ
ijtc-1693	187	2	financing	financing	NOUN
ijtc-1693	187	3	,	,	PUNCT
ijtc-1693	187	4	risk	risk	NOUN
ijtc-1693	187	5	management	management	NOUN
ijtc-1693	187	6	,	,	PUNCT
ijtc-1693	187	7	and	and	CCONJ
ijtc-1693	187	8	strong	strong	ADJ
ijtc-1693	187	9	governance	governance	NOUN
ijtc-1693	187	10	ensure	ensure	VERB
ijtc-1693	187	11	long	long	ADJ
ijtc-1693	187	12	-	-	PUNCT
ijtc-1693	187	13	term	term	NOUN
ijtc-1693	187	14	stability	stability	NOUN
ijtc-1693	187	15	,	,	PUNCT
ijtc-1693	187	16	profitability	profitability	NOUN
ijtc-1693	187	17	,	,	PUNCT
ijtc-1693	187	18	and	and	CCONJ
ijtc-1693	187	19	market	market	NOUN
ijtc-1693	187	20	trust	trust	NOUN
ijtc-1693	187	21	.	.	PUNCT
ijtc-1693	188	1	this	this	DET
ijtc-1693	188	2	study	study	NOUN
ijtc-1693	188	3	is	be	AUX
ijtc-1693	188	4	limited	limit	VERB
ijtc-1693	188	5	to	to	ADP
ijtc-1693	188	6	the	the	DET
ijtc-1693	188	7	banking	banking	NOUN
ijtc-1693	188	8	sector	sector	NOUN
ijtc-1693	188	9	,	,	PUNCT
ijtc-1693	188	10	restricting	restrict	VERB
ijtc-1693	188	11	its	its	PRON
ijtc-1693	188	12	applicability	applicability	NOUN
ijtc-1693	188	13	to	to	ADP
ijtc-1693	188	14	other	other	ADJ
ijtc-1693	188	15	industries	industry	NOUN
ijtc-1693	188	16	.	.	PUNCT
ijtc-1693	189	1	future	future	ADJ
ijtc-1693	189	2	research	research	NOUN
ijtc-1693	189	3	should	should	AUX
ijtc-1693	189	4	explore	explore	VERB
ijtc-1693	189	5	sectors	sector	NOUN
ijtc-1693	189	6	requiring	require	VERB
ijtc-1693	189	7	high	high	ADJ
ijtc-1693	189	8	transparency	transparency	NOUN
ijtc-1693	189	9	and	and	CCONJ
ijtc-1693	189	10	accountability	accountability	NOUN
ijtc-1693	189	11	,	,	PUNCT
ijtc-1693	189	12	such	such	ADJ
ijtc-1693	189	13	as	as	ADP
ijtc-1693	189	14	state	state	NOUN
ijtc-1693	189	15	-	-	PUNCT
ijtc-1693	189	16	owned	own	VERB
ijtc-1693	189	17	enterprises	enterprise	NOUN
ijtc-1693	189	18	(	(	PUNCT
ijtc-1693	189	19	soes	soe	NOUN
ijtc-1693	189	20	)	)	PUNCT
ijtc-1693	189	21	,	,	PUNCT
ijtc-1693	189	22	mining	mining	NOUN
ijtc-1693	189	23	,	,	PUNCT
ijtc-1693	189	24	or	or	CCONJ
ijtc-1693	189	25	infrastructure	infrastructure	NOUN
ijtc-1693	189	26	,	,	PUNCT
ijtc-1693	189	27	which	which	PRON
ijtc-1693	189	28	often	often	ADV
ijtc-1693	189	29	face	face	VERB
ijtc-1693	189	30	governance	governance	NOUN
ijtc-1693	189	31	challenges	challenge	NOUN
ijtc-1693	189	32	like	like	ADP
ijtc-1693	189	33	corruption	corruption	NOUN
ijtc-1693	189	34	and	and	CCONJ
ijtc-1693	189	35	inefficiency	inefficiency	NOUN
ijtc-1693	189	36	.	.	PUNCT
ijtc-1693	190	1	additionally	additionally	ADV
ijtc-1693	190	2	,	,	PUNCT
ijtc-1693	190	3	examining	examine	VERB
ijtc-1693	190	4	moderating	moderating	NOUN
ijtc-1693	190	5	factors	factor	NOUN
ijtc-1693	190	6	like	like	ADP
ijtc-1693	190	7	ownership	ownership	NOUN
ijtc-1693	190	8	structure	structure	NOUN
ijtc-1693	190	9	,	,	PUNCT
ijtc-1693	190	10	operational	operational	ADJ
ijtc-1693	190	11	efficiency	efficiency	NOUN
ijtc-1693	190	12	,	,	PUNCT
ijtc-1693	190	13	or	or	CCONJ
ijtc-1693	190	14	digital	digital	ADJ
ijtc-1693	190	15	transformation	transformation	NOUN
ijtc-1693	190	16	in	in	ADP
ijtc-1693	190	17	financial	financial	ADJ
ijtc-1693	190	18	management	management	NOUN
ijtc-1693	190	19	could	could	AUX
ijtc-1693	190	20	provide	provide	VERB
ijtc-1693	190	21	deeper	deep	ADJ
ijtc-1693	190	22	insights	insight	NOUN
ijtc-1693	190	23	.	.	PUNCT
ijtc-1693	191	1	such	such	ADJ
ijtc-1693	191	2	research	research	NOUN
ijtc-1693	191	3	would	would	AUX
ijtc-1693	191	4	offer	offer	VERB
ijtc-1693	191	5	practical	practical	ADJ
ijtc-1693	191	6	strategies	strategy	NOUN
ijtc-1693	191	7	for	for	ADP
ijtc-1693	191	8	industries	industry	NOUN
ijtc-1693	191	9	where	where	SCONJ
ijtc-1693	191	10	strong	strong	ADJ
ijtc-1693	191	11	governance	governance	NOUN
ijtc-1693	191	12	and	and	CCONJ
ijtc-1693	191	13	economic	economic	ADJ
ijtc-1693	191	14	practices	practice	NOUN
ijtc-1693	191	15	are	be	AUX
ijtc-1693	191	16	crucial	crucial	ADJ
ijtc-1693	191	17	for	for	ADP
ijtc-1693	191	18	sustainable	sustainable	ADJ
ijtc-1693	191	19	growth	growth	NOUN
ijtc-1693	191	20	and	and	CCONJ
ijtc-1693	191	21	stakeholder	stakeholder	NOUN
ijtc-1693	191	22	trust	trust	PROPN
ijtc-1693	191	23	.	.	PUNCT
ijtc-1693	192	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1693	192	2	the	the	DET
ijtc-1693	192	3	impact	impact	NOUN
ijtc-1693	192	4	of	of	ADP
ijtc-1693	192	5	investment	investment	NOUN
ijtc-1693	192	6	decisions	decision	NOUN
ijtc-1693	192	7	,	,	PUNCT
ijtc-1693	192	8	funding	funding	NOUN
ijtc-1693	192	9	strategies	strategy	NOUN
ijtc-1693	192	10	,	,	PUNCT
ijtc-1693	192	11	and	and	CCONJ
ijtc-1693	192	12	financial	financial	ADJ
ijtc-1693	192	13	performance	performance	NOUN
ijtc-1693	192	14	on	on	ADP
ijtc-1693	192	15	firm	firm	ADJ
ijtc-1693	192	16	value	value	NOUN
ijtc-1693	192	17	:	:	PUNCT
ijtc-1693	192	18	the	the	DET
ijtc-1693	192	19	moderating	moderate	VERB
ijtc-1693	192	20	role	role	NOUN
ijtc-1693	192	21	of	of	ADP
ijtc-1693	192	22	gcg	gcg	PROPN
ijtc-1693	192	23	erpina	erpina	PROPN
ijtc-1693	192	24	,	,	PUNCT
ijtc-1693	192	25	budhiarto	budhiarto	NOUN
ijtc-1693	192	26	,	,	PUNCT
ijtc-1693	192	27	and	and	CCONJ
ijtc-1693	192	28	mardiyani	mardiyani	VERB
ijtc-1693	192	29	13	13	NUM
ijtc-1693	192	30	|	|	ADV
ijtc-1693	192	31	ilomata	ilomata	PROPN
ijtc-1693	192	32	international	international	ADJ
ijtc-1693	192	33	journal	journal	NOUN
ijtc-1693	192	34	of	of	ADP
ijtc-1693	192	35	tax	tax	PROPN
ijtc-1693	192	36	&	&	CCONJ
ijtc-1693	192	37	accounting	accounting	PROPN
ijtc-1693	192	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	192	39	reference	reference	NOUN
ijtc-1693	192	40	adhitya	adhitya	NOUN
ijtc-1693	192	41	,	,	PUNCT
ijtc-1693	192	42	d.	d.	PROPN
ijtc-1693	192	43	,	,	PUNCT
ijtc-1693	192	44	ardini	ardini	PROPN
ijtc-1693	192	45	,	,	PUNCT
ijtc-1693	192	46	l.	l.	PROPN
ijtc-1693	192	47	,	,	PUNCT
ijtc-1693	192	48	&	&	CCONJ
ijtc-1693	192	49	wahidahwati	wahidahwati	PROPN
ijtc-1693	192	50	.	.	PUNCT
ijtc-1693	193	1	(	(	PUNCT
ijtc-1693	193	2	2022	2022	NUM
ijtc-1693	193	3	)	)	PUNCT
ijtc-1693	193	4	.	.	PUNCT
ijtc-1693	194	1	the	the	DET
ijtc-1693	194	2	effect	effect	NOUN
ijtc-1693	194	3	of	of	ADP
ijtc-1693	194	4	investment	investment	NOUN
ijtc-1693	194	5	decisions	decision	NOUN
ijtc-1693	194	6	,	,	PUNCT
ijtc-1693	194	7	funding	funding	NOUN
ijtc-1693	194	8	,	,	PUNCT
ijtc-1693	194	9	and	and	CCONJ
ijtc-1693	194	10	profitability	profitability	NOUN
ijtc-1693	194	11	on	on	ADP
ijtc-1693	194	12	company	company	NOUN
ijtc-1693	194	13	value	value	NOUN
ijtc-1693	194	14	with	with	ADP
ijtc-1693	194	15	corporate	corporate	ADJ
ijtc-1693	194	16	governance	governance	NOUN
ijtc-1693	194	17	as	as	ADP
ijtc-1693	194	18	moderating	moderate	VERB
ijtc-1693	194	19	variables	variable	NOUN
ijtc-1693	194	20	.	.	PUNCT
ijtc-1693	195	1	jurnal	jurnal	ADJ
ijtc-1693	195	2	administrare	administrare	NOUN
ijtc-1693	195	3	:	:	PUNCT
ijtc-1693	195	4	jurnal	jurnal	ADJ
ijtc-1693	195	5	pemikiran	pemikiran	ADJ
ijtc-1693	195	6	ilmiah	ilmiah	PROPN
ijtc-1693	196	1	dan	dan	PROPN
ijtc-1693	196	2	pendidikan	pendidikan	PROPN
ijtc-1693	196	3	administrasi	administrasi	NOUN
ijtc-1693	196	4	perkantoran	perkantoran	NOUN
ijtc-1693	196	5	,	,	PUNCT
ijtc-1693	196	6	9(1	9(1	NUM
ijtc-1693	196	7	)	)	PUNCT
ijtc-1693	196	8	,	,	PUNCT
ijtc-1693	196	9	77–94	77–94	NUM
ijtc-1693	196	10	.	.	PUNCT
ijtc-1693	197	1	https://doi.org/https://doi.org/10.26858/ja.v9i1.33091	https://doi.org/https://doi.org/10.26858/ja.v9i1.33091	PRON
ijtc-1693	197	2	afşar	afşar	NOUN
ijtc-1693	197	3	,	,	PUNCT
ijtc-1693	197	4	a.	a.	PROPN
ijtc-1693	197	5	,	,	PUNCT
ijtc-1693	197	6	&	&	CCONJ
ijtc-1693	197	7	karaçayir	karaçayir	PROPN
ijtc-1693	197	8	,	,	PUNCT
ijtc-1693	197	9	e.	e.	PROPN
ijtc-1693	197	10	(	(	PUNCT
ijtc-1693	197	11	2020	2020	NUM
ijtc-1693	197	12	)	)	PUNCT
ijtc-1693	197	13	.	.	PUNCT
ijtc-1693	198	1	effect	effect	NOUN
ijtc-1693	198	2	of	of	ADP
ijtc-1693	198	3	invesment	invesment	NOUN
ijtc-1693	198	4	and	and	CCONJ
ijtc-1693	198	5	financing	financing	NOUN
ijtc-1693	198	6	decisions	decision	NOUN
ijtc-1693	198	7	on	on	ADP
ijtc-1693	198	8	firm	firm	ADJ
ijtc-1693	198	9	value	value	NOUN
ijtc-1693	198	10	;	;	PUNCT
ijtc-1693	198	11	example	example	NOUN
ijtc-1693	198	12	of	of	ADP
ijtc-1693	198	13	bist	bist	PROPN
ijtc-1693	198	14	industrial	industrial	ADJ
ijtc-1693	198	15	index	index	NOUN
ijtc-1693	198	16	.	.	PUNCT
ijtc-1693	199	1	in	in	ADP
ijtc-1693	199	2	usak	usak	PROPN
ijtc-1693	199	3	university	university	PROPN
ijtc-1693	199	4	journal	journal	NOUN
ijtc-1693	199	5	of	of	ADP
ijtc-1693	199	6	social	social	ADJ
ijtc-1693	199	7	sciences	science	NOUN
ijtc-1693	199	8	(	(	PUNCT
ijtc-1693	199	9	vol	vol	NOUN
ijtc-1693	199	10	.	.	PROPN
ijtc-1693	199	11	13	13	NUM
ijtc-1693	199	12	,	,	PUNCT
ijtc-1693	199	13	issue	issue	NOUN
ijtc-1693	199	14	2	2	NUM
ijtc-1693	199	15	,	,	PUNCT
ijtc-1693	199	16	pp	pp	ADJ
ijtc-1693	199	17	.	.	PUNCT
ijtc-1693	199	18	13–24	13–24	NUM
ijtc-1693	199	19	)	)	PUNCT
ijtc-1693	199	20	.	.	PUNCT
ijtc-1693	200	1	https://dergipark.org.tr/en/download/article-file/1154095	https://dergipark.org.tr/en/download/article-file/1154095	NOUN
ijtc-1693	200	2	amirullah	amirullah	PROPN
ijtc-1693	200	3	,	,	PUNCT
ijtc-1693	200	4	w.	w.	PROPN
ijtc-1693	200	5	h.	h.	PROPN
ijtc-1693	200	6	,	,	PUNCT
ijtc-1693	200	7	&	&	CCONJ
ijtc-1693	200	8	pristiana	pristiana	PROPN
ijtc-1693	200	9	,	,	PUNCT
ijtc-1693	200	10	u.	u.	PROPN
ijtc-1693	200	11	(	(	PUNCT
ijtc-1693	200	12	2022	2022	NUM
ijtc-1693	200	13	)	)	PUNCT
ijtc-1693	200	14	.	.	PUNCT
ijtc-1693	201	1	analysis	analysis	NOUN
ijtc-1693	201	2	of	of	ADP
ijtc-1693	201	3	investment	investment	NOUN
ijtc-1693	201	4	decisions	decision	NOUN
ijtc-1693	201	5	and	and	CCONJ
ijtc-1693	201	6	funding	funding	NOUN
ijtc-1693	201	7	decisions	decision	NOUN
ijtc-1693	201	8	on	on	ADP
ijtc-1693	201	9	firm	firm	ADJ
ijtc-1693	201	10	value	value	NOUN
ijtc-1693	201	11	with	with	ADP
ijtc-1693	201	12	good	good	ADJ
ijtc-1693	201	13	corporate	corporate	ADJ
ijtc-1693	201	14	governance	governance	NOUN
ijtc-1693	201	15	as	as	ADP
ijtc-1693	201	16	a	a	DET
ijtc-1693	201	17	moderating	moderate	VERB
ijtc-1693	201	18	variable	variable	NOUN
ijtc-1693	201	19	in	in	ADP
ijtc-1693	201	20	food	food	NOUN
ijtc-1693	201	21	and	and	CCONJ
ijtc-1693	201	22	beverage	beverage	NOUN
ijtc-1693	201	23	listed	list	VERB
ijtc-1693	201	24	on	on	ADP
ijtc-1693	201	25	idx	idx	PROPN
ijtc-1693	201	26	2017	2017	NUM
ijtc-1693	201	27	-	-	SYM
ijtc-1693	201	28	2020	2020	NUM
ijtc-1693	201	29	.	.	PUNCT
ijtc-1693	202	1	jem17	jem17	VERB
ijtc-1693	202	2	:	:	PUNCT
ijtc-1693	202	3	jurnal	jurnal	ADJ
ijtc-1693	202	4	ekonomi	ekonomi	PROPN
ijtc-1693	202	5	manajemen	manajeman	NOUN
ijtc-1693	202	6	,	,	PUNCT
ijtc-1693	202	7	7(2	7(2	NUM
ijtc-1693	202	8	)	)	PUNCT
ijtc-1693	202	9	,	,	PUNCT
ijtc-1693	202	10	213–234	213–234	NUM
ijtc-1693	202	11	.	.	PUNCT
ijtc-1693	203	1	https://doi.org/10.30996/jem17.v7i2.7541	https://doi.org/10.30996/jem17.v7i2.7541	PROPN
ijtc-1693	203	2	andriyani	andriyani	NOUN
ijtc-1693	203	3	,	,	PUNCT
ijtc-1693	203	4	i.	i.	PROPN
ijtc-1693	203	5	,	,	PUNCT
ijtc-1693	203	6	zuliyana	zuliyana	PROPN
ijtc-1693	203	7	,	,	PUNCT
ijtc-1693	203	8	m.	m.	NOUN
ijtc-1693	203	9	,	,	PUNCT
ijtc-1693	203	10	aryani	aryani	PROPN
ijtc-1693	203	11	,	,	PUNCT
ijtc-1693	203	12	d.	d.	PROPN
ijtc-1693	203	13	s.	s.	PROPN
ijtc-1693	203	14	,	,	PUNCT
ijtc-1693	203	15	&	&	CCONJ
ijtc-1693	203	16	agustina	agustina	PROPN
ijtc-1693	203	17	,	,	PUNCT
ijtc-1693	203	18	e.	e.	PROPN
ijtc-1693	203	19	(	(	PUNCT
ijtc-1693	203	20	2023	2023	NUM
ijtc-1693	203	21	)	)	PUNCT
ijtc-1693	203	22	.	.	PUNCT
ijtc-1693	204	1	effect	effect	NOUN
ijtc-1693	204	2	of	of	ADP
ijtc-1693	204	3	investment	investment	NOUN
ijtc-1693	204	4	decisions	decision	NOUN
ijtc-1693	204	5	,	,	PUNCT
ijtc-1693	204	6	funding	funding	NOUN
ijtc-1693	204	7	decisions	decision	NOUN
ijtc-1693	204	8	,	,	PUNCT
ijtc-1693	204	9	and	and	CCONJ
ijtc-1693	204	10	inflation	inflation	NOUN
ijtc-1693	204	11	rate	rate	NOUN
ijtc-1693	204	12	on	on	ADP
ijtc-1693	204	13	company	company	NOUN
ijtc-1693	204	14	value	value	NOUN
ijtc-1693	204	15	in	in	ADP
ijtc-1693	204	16	the	the	DET
ijtc-1693	204	17	basic	basic	ADJ
ijtc-1693	204	18	and	and	CCONJ
ijtc-1693	204	19	chemical	chemical	NOUN
ijtc-1693	204	20	industry	industry	NOUN
ijtc-1693	204	21	sector	sector	NOUN
ijtc-1693	204	22	listed	list	VERB
ijtc-1693	204	23	on	on	ADP
ijtc-1693	204	24	the	the	DET
ijtc-1693	204	25	indonesia	indonesia	PROPN
ijtc-1693	204	26	stock	stock	PROPN
ijtc-1693	204	27	exchange	exchange	PROPN
ijtc-1693	204	28	for	for	ADP
ijtc-1693	204	29	the	the	DET
ijtc-1693	204	30	2017	2017	NUM
ijtc-1693	204	31	-	-	PUNCT
ijtc-1693	204	32	2021	2021	NUM
ijtc-1693	204	33	period	period	NOUN
ijtc-1693	204	34	.	.	PUNCT
ijtc-1693	205	1	best	good	ADJ
ijtc-1693	205	2	journal	journal	PROPN
ijtc-1693	205	3	of	of	ADP
ijtc-1693	205	4	administration	administration	NOUN
ijtc-1693	205	5	and	and	CCONJ
ijtc-1693	205	6	management	management	NOUN
ijtc-1693	205	7	,	,	PUNCT
ijtc-1693	205	8	1(3	1(3	NUM
ijtc-1693	205	9	)	)	PUNCT
ijtc-1693	205	10	,	,	PUNCT
ijtc-1693	205	11	106–110	106–110	NUM
ijtc-1693	205	12	.	.	PUNCT
ijtc-1693	205	13	https://doi.org/https://doi.org/10.56403/bejam.v1i3.65	https://doi.org/https://doi.org/10.56403/bejam.v1i3.65	PROPN
ijtc-1693	205	14	aprilia	aprilia	PROPN
ijtc-1693	205	15	,	,	PUNCT
ijtc-1693	205	16	n.	n.	NOUN
ijtc-1693	205	17	,	,	PUNCT
ijtc-1693	205	18	&	&	CCONJ
ijtc-1693	205	19	wahjudi	wahjudi	PROPN
ijtc-1693	205	20	,	,	PUNCT
ijtc-1693	205	21	e.	e.	PROPN
ijtc-1693	205	22	(	(	PUNCT
ijtc-1693	205	23	2021	2021	NUM
ijtc-1693	205	24	)	)	PUNCT
ijtc-1693	205	25	.	.	PUNCT
ijtc-1693	206	1	pengaruh	pengaruh	PROPN
ijtc-1693	206	2	kinerja	kinerja	PROPN
ijtc-1693	206	3	keuangan	keuangan	PROPN
ijtc-1693	206	4	terhadap	terhadap	PROPN
ijtc-1693	206	5	nilai	nilai	PROPN
ijtc-1693	206	6	perusahaan	perusahaan	PROPN
ijtc-1693	206	7	dengan	dengan	PROPN
ijtc-1693	206	8	variabel	variabel	PROPN
ijtc-1693	206	9	moderasi	moderasi	PROPN
ijtc-1693	206	10	corporate	corporate	ADJ
ijtc-1693	206	11	governance	governance	NOUN
ijtc-1693	206	12	.	.	PUNCT
ijtc-1693	207	1	jurnal	jurnal	ADJ
ijtc-1693	207	2	riset	riset	PROPN
ijtc-1693	207	3	akuntansi	akuntansi	PROPN
ijtc-1693	207	4	dan	dan	PROPN
ijtc-1693	207	5	keuangan	keuangan	PROPN
ijtc-1693	207	6	,	,	PUNCT
ijtc-1693	207	7	9(3	9(3	NUM
ijtc-1693	207	8	)	)	PUNCT
ijtc-1693	207	9	,	,	PUNCT
ijtc-1693	207	10	525–534	525–534	NUM
ijtc-1693	207	11	.	.	PUNCT
ijtc-1693	208	1	https://doi.org/10.17509/jrak.v9i3.32512	https://doi.org/10.17509/jrak.v9i3.32512	PROPN
ijtc-1693	208	2	astawinetu	astawinetu	NOUN
ijtc-1693	208	3	,	,	PUNCT
ijtc-1693	208	4	e.	e.	PROPN
ijtc-1693	208	5	d.	d.	PROPN
ijtc-1693	208	6	,	,	PUNCT
ijtc-1693	208	7	sri	sri	PROPN
ijtc-1693	208	8	handini	handini	PROPN
ijtc-1693	208	9	,	,	PUNCT
ijtc-1693	208	10	&	&	CCONJ
ijtc-1693	208	11	istiono	istiono	PROPN
ijtc-1693	208	12	.	.	PUNCT
ijtc-1693	209	1	(	(	PUNCT
ijtc-1693	209	2	2020	2020	NUM
ijtc-1693	209	3	)	)	PUNCT
ijtc-1693	209	4	.	.	PUNCT
ijtc-1693	210	1	analysis	analysis	NOUN
ijtc-1693	210	2	of	of	ADP
ijtc-1693	210	3	the	the	DET
ijtc-1693	210	4	effect	effect	NOUN
ijtc-1693	210	5	of	of	ADP
ijtc-1693	210	6	funding	funding	NOUN
ijtc-1693	210	7	decissions	decission	NOUN
ijtc-1693	210	8	,	,	PUNCT
ijtc-1693	210	9	macroeconomic	macroeconomic	ADJ
ijtc-1693	210	10	,	,	PUNCT
ijtc-1693	210	11	and	and	CCONJ
ijtc-1693	210	12	profitability	profitability	NOUN
ijtc-1693	210	13	on	on	ADP
ijtc-1693	210	14	the	the	DET
ijtc-1693	210	15	value	value	NOUN
ijtc-1693	210	16	of	of	ADP
ijtc-1693	210	17	food	food	NOUN
ijtc-1693	210	18	and	and	CCONJ
ijtc-1693	210	19	beverages	beverage	NOUN
ijtc-1693	210	20	companies	company	NOUN
ijtc-1693	210	21	in	in	ADP
ijtc-1693	210	22	the	the	DET
ijtc-1693	210	23	indonesia	indonesia	PROPN
ijtc-1693	210	24	stock	stock	PROPN
ijtc-1693	210	25	exchange	exchange	PROPN
ijtc-1693	210	26	period	period	NOUN
ijtc-1693	210	27	2015	2015	NUM
ijtc-1693	210	28	-	-	SYM
ijtc-1693	210	29	2018	2018	NUM
ijtc-1693	210	30	.	.	PUNCT
ijtc-1693	211	1	ekspektra	ekspektra	PROPN
ijtc-1693	211	2	 	 	SPACE
ijtc-1693	211	3	:	:	PUNCT
ijtc-1693	211	4	jurnal	jurnal	ADJ
ijtc-1693	211	5	bisnis	bisnis	PROPN
ijtc-1693	211	6	dan	dan	PROPN
ijtc-1693	211	7	manajemen	manajemen	PROPN
ijtc-1693	211	8	,	,	PUNCT
ijtc-1693	211	9	4(1	4(1	NOUN
ijtc-1693	211	10	)	)	PUNCT
ijtc-1693	211	11	,	,	PUNCT
ijtc-1693	211	12	35–44	35–44	NUM
ijtc-1693	211	13	.	.	PUNCT
ijtc-1693	211	14	https://doi.org/https://doi.org/10.25139/ekt.v4i1.2659	https://doi.org/https://doi.org/10.25139/ekt.v4i1.2659	NOUN
ijtc-1693	211	15	bahrun	bahrun	NOUN
ijtc-1693	211	16	,	,	PUNCT
ijtc-1693	211	17	m.	m.	PROPN
ijtc-1693	211	18	f.	f.	PROPN
ijtc-1693	211	19	,	,	PUNCT
ijtc-1693	211	20	tifah	tifah	PROPN
ijtc-1693	211	21	,	,	PUNCT
ijtc-1693	211	22	&	&	CCONJ
ijtc-1693	211	23	firmansyah	firmansyah	PROPN
ijtc-1693	211	24	,	,	PUNCT
ijtc-1693	211	25	a.	a.	NOUN
ijtc-1693	211	26	(	(	PUNCT
ijtc-1693	211	27	2020	2020	NUM
ijtc-1693	211	28	)	)	PUNCT
ijtc-1693	211	29	.	.	PUNCT
ijtc-1693	212	1	the	the	DET
ijtc-1693	212	2	influence	influence	NOUN
ijtc-1693	212	3	of	of	ADP
ijtc-1693	212	4	funding	funding	NOUN
ijtc-1693	212	5	decisions	decision	NOUN
ijtc-1693	212	6	,	,	PUNCT
ijtc-1693	212	7	investment	investment	NOUN
ijtc-1693	212	8	decisions	decision	NOUN
ijtc-1693	212	9	,	,	PUNCT
ijtc-1693	212	10	dividend	dividend	NOUN
ijtc-1693	212	11	policy	policy	NOUN
ijtc-1693	212	12	,	,	PUNCT
ijtc-1693	212	13	and	and	CCONJ
ijtc-1693	212	14	free	free	ADJ
ijtc-1693	212	15	cash	cash	NOUN
ijtc-1693	212	16	flow	flow	NOUN
ijtc-1693	212	17	on	on	ADP
ijtc-1693	212	18	company	company	NOUN
ijtc-1693	212	19	value	value	NOUN
ijtc-1693	212	20	.	.	PUNCT
ijtc-1693	213	1	jurnal	jurnal	ADJ
ijtc-1693	213	2	ilmiah	ilmiah	PROPN
ijtc-1693	213	3	akuntansi	akuntansi	PROPN
ijtc-1693	213	4	kesatuan	kesatuan	PROPN
ijtc-1693	213	5	,	,	PUNCT
ijtc-1693	213	6	8(3	8(3	NUM
ijtc-1693	213	7	)	)	PUNCT
ijtc-1693	213	8	,	,	PUNCT
ijtc-1693	213	9	263–276	263–276	NUM
ijtc-1693	213	10	.	.	PUNCT
ijtc-1693	214	1	https://doi.org/https://doi.org/10.37641/jiakes.v8i3.358	https://doi.org/https://doi.org/10.37641/jiakes.v8i3.358	PROPN
ijtc-1693	214	2	bon	bon	PROPN
ijtc-1693	214	3	,	,	PUNCT
ijtc-1693	214	4	s.	s.	PROPN
ijtc-1693	214	5	f.	f.	PROPN
ijtc-1693	214	6	,	,	PUNCT
ijtc-1693	214	7	&	&	CCONJ
ijtc-1693	214	8	hartoko	hartoko	PROPN
ijtc-1693	214	9	,	,	PUNCT
ijtc-1693	214	10	s.	s.	PROPN
ijtc-1693	214	11	(	(	PUNCT
ijtc-1693	214	12	2022	2022	NUM
ijtc-1693	214	13	)	)	PUNCT
ijtc-1693	214	14	.	.	PUNCT
ijtc-1693	215	1	the	the	DET
ijtc-1693	215	2	effect	effect	NOUN
ijtc-1693	215	3	of	of	ADP
ijtc-1693	215	4	dividend	dividend	NOUN
ijtc-1693	215	5	policy	policy	NOUN
ijtc-1693	215	6	,	,	PUNCT
ijtc-1693	215	7	investment	investment	NOUN
ijtc-1693	215	8	decision	decision	NOUN
ijtc-1693	215	9	,	,	PUNCT
ijtc-1693	215	10	leverage	leverage	NOUN
ijtc-1693	215	11	,	,	PUNCT
ijtc-1693	215	12	profitability	profitability	NOUN
ijtc-1693	215	13	,	,	PUNCT
ijtc-1693	215	14	and	and	CCONJ
ijtc-1693	215	15	firm	firm	ADJ
ijtc-1693	215	16	size	size	NOUN
ijtc-1693	215	17	on	on	ADP
ijtc-1693	215	18	firm	firm	ADJ
ijtc-1693	215	19	value	value	NOUN
ijtc-1693	215	20	.	.	PUNCT
ijtc-1693	216	1	european	european	ADJ
ijtc-1693	216	2	journal	journal	PROPN
ijtc-1693	216	3	of	of	ADP
ijtc-1693	216	4	business	business	NOUN
ijtc-1693	216	5	and	and	CCONJ
ijtc-1693	216	6	management	management	NOUN
ijtc-1693	216	7	research	research	NOUN
ijtc-1693	216	8	,	,	PUNCT
ijtc-1693	216	9	7(3	7(3	NUM
ijtc-1693	216	10	)	)	PUNCT
ijtc-1693	216	11	,	,	PUNCT
ijtc-1693	216	12	7–13	7–13	X
ijtc-1693	216	13	.	.	PUNCT
ijtc-1693	217	1	https://doi.org/https://doi.org/10.24018/ejbmr.2022.7.3.1405	https://doi.org/https://doi.org/10.24018/ejbmr.2022.7.3.1405	NUM
ijtc-1693	217	2	brigham	brigham	PROPN
ijtc-1693	217	3	,	,	PUNCT
ijtc-1693	217	4	e.	e.	PROPN
ijtc-1693	217	5	f.	f.	PROPN
ijtc-1693	217	6	,	,	PUNCT
ijtc-1693	217	7	&	&	CCONJ
ijtc-1693	217	8	houston	houston	PROPN
ijtc-1693	217	9	,	,	PUNCT
ijtc-1693	217	10	j.	j.	PROPN
ijtc-1693	217	11	f.	f.	PROPN
ijtc-1693	217	12	(	(	PUNCT
ijtc-1693	217	13	2019	2019	NUM
ijtc-1693	217	14	)	)	PUNCT
ijtc-1693	217	15	.	.	PUNCT
ijtc-1693	218	1	fundamentals	fundamental	NOUN
ijtc-1693	218	2	of	of	ADP
ijtc-1693	218	3	financial	financial	ADJ
ijtc-1693	218	4	management	management	NOUN
ijtc-1693	218	5	(	(	PUNCT
ijtc-1693	218	6	15th	15th	ADJ
ijtc-1693	218	7	ed	ed	NOUN
ijtc-1693	218	8	)	)	PUNCT
ijtc-1693	218	9	.	.	PUNCT
ijtc-1693	219	1	cengage	cengage	PROPN
ijtc-1693	219	2	learning	learning	PROPN
ijtc-1693	219	3	.	.	PUNCT
ijtc-1693	220	1	chaidir	chaidir	PROPN
ijtc-1693	220	2	,	,	PUNCT
ijtc-1693	220	3	r.	r.	PROPN
ijtc-1693	220	4	,	,	PUNCT
ijtc-1693	220	5	rosidi	rosidi	ADJ
ijtc-1693	220	6	,	,	PUNCT
ijtc-1693	220	7	&	&	CCONJ
ijtc-1693	220	8	andayani	andayani	PROPN
ijtc-1693	220	9	,	,	PUNCT
ijtc-1693	220	10	w.	w.	NOUN
ijtc-1693	220	11	(	(	PUNCT
ijtc-1693	220	12	2021	2021	NUM
ijtc-1693	220	13	)	)	PUNCT
ijtc-1693	220	14	.	.	PUNCT
ijtc-1693	221	1	the	the	DET
ijtc-1693	221	2	effect	effect	NOUN
ijtc-1693	221	3	of	of	ADP
ijtc-1693	221	4	policy	policy	NOUN
ijtc-1693	221	5	on	on	ADP
ijtc-1693	221	6	debt	debt	NOUN
ijtc-1693	221	7	and	and	CCONJ
ijtc-1693	221	8	profitability	profitability	NOUN
ijtc-1693	221	9	with	with	ADP
ijtc-1693	221	10	firm	firm	ADJ
ijtc-1693	221	11	values	value	NOUN
ijtc-1693	221	12	with	with	ADP
ijtc-1693	221	13	corporate	corporate	ADJ
ijtc-1693	221	14	governance	governance	NOUN
ijtc-1693	221	15	as	as	ADP
ijtc-1693	221	16	moderate	moderate	ADJ
ijtc-1693	221	17	variables	variable	NOUN
ijtc-1693	221	18	.	.	PUNCT
ijtc-1693	222	1	international	international	ADJ
ijtc-1693	222	2	journal	journal	NOUN
ijtc-1693	222	3	of	of	ADP
ijtc-1693	222	4	research	research	NOUN
ijtc-1693	222	5	in	in	ADP
ijtc-1693	222	6	business	business	NOUN
ijtc-1693	222	7	and	and	CCONJ
ijtc-1693	222	8	social	social	ADJ
ijtc-1693	222	9	science	science	NOUN
ijtc-1693	222	10	,	,	PUNCT
ijtc-1693	222	11	10(8	10(8	NOUN
ijtc-1693	222	12	)	)	PUNCT
ijtc-1693	222	13	,	,	PUNCT
ijtc-1693	222	14	39–46	39–46	NUM
ijtc-1693	222	15	.	.	PUNCT
ijtc-1693	222	16	https://doi.org/https://doi.org/10.20525/ijrbs.v10i8.1492	https://doi.org/https://doi.org/10.20525/ijrbs.v10i8.1492	X
ijtc-1693	223	1	cnbc	cnbc	PROPN
ijtc-1693	223	2	.	.	PUNCT
ijtc-1693	224	1	(	(	PUNCT
ijtc-1693	224	2	2022	2022	NUM
ijtc-1693	224	3	)	)	PUNCT
ijtc-1693	224	4	.	.	PUNCT
ijtc-1693	225	1	ada	ada	PROPN
ijtc-1693	225	2	ancaman	ancaman	PROPN
ijtc-1693	225	3	resesi	resesi	PROPN
ijtc-1693	225	4	,	,	PUNCT
ijtc-1693	225	5	bos	bos	PROPN
ijtc-1693	225	6	bank	bank	PROPN
ijtc-1693	225	7	bumn	bumn	PROPN
ijtc-1693	225	8	optimistis	optimistis	PROPN
ijtc-1693	225	9	tatap	tatap	PROPN
ijtc-1693	225	10	2023	2023	NUM
ijtc-1693	225	11	.	.	PUNCT
ijtc-1693	226	1	cnbc	cnbc	PROPN
ijtc-1693	226	2	indonesia	indonesia	PROPN
ijtc-1693	226	3	.	.	PROPN
ijtc-1693	227	1	https://www.cnbcindonesia.com/market/20221213151731-17-396512/ada-ancamanresesi-bos-bank-bumn-optimistis-tatap-2023	https://www.cnbcindonesia.com/market/20221213151731-17-396512/ada-ancamanresesi-bos-bank-bumn-optimistis-tatap-2023	PROPN
ijtc-1693	227	2	.	.	PUNCT
ijtc-1693	228	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	228	2	the	the	DET
ijtc-1693	228	3	impact	impact	NOUN
ijtc-1693	228	4	of	of	ADP
ijtc-1693	228	5	investment	investment	NOUN
ijtc-1693	228	6	decisions	decision	NOUN
ijtc-1693	228	7	,	,	PUNCT
ijtc-1693	228	8	funding	funding	NOUN
ijtc-1693	228	9	strategies	strategy	NOUN
ijtc-1693	228	10	,	,	PUNCT
ijtc-1693	228	11	and	and	CCONJ
ijtc-1693	228	12	financial	financial	ADJ
ijtc-1693	228	13	performance	performance	NOUN
ijtc-1693	228	14	on	on	ADP
ijtc-1693	228	15	firm	firm	ADJ
ijtc-1693	228	16	value	value	NOUN
ijtc-1693	228	17	:	:	PUNCT
ijtc-1693	228	18	the	the	DET
ijtc-1693	228	19	moderating	moderate	VERB
ijtc-1693	228	20	role	role	NOUN
ijtc-1693	228	21	of	of	ADP
ijtc-1693	228	22	gcg	gcg	PROPN
ijtc-1693	228	23	erpina	erpina	PROPN
ijtc-1693	228	24	,	,	PUNCT
ijtc-1693	228	25	budhiarto	budhiarto	NOUN
ijtc-1693	228	26	,	,	PUNCT
ijtc-1693	228	27	and	and	CCONJ
ijtc-1693	228	28	mardiyani	mardiyani	VERB
ijtc-1693	228	29	14	14	NUM
ijtc-1693	228	30	|	|	ADV
ijtc-1693	228	31	ilomata	ilomata	PROPN
ijtc-1693	228	32	international	international	ADJ
ijtc-1693	228	33	journal	journal	NOUN
ijtc-1693	228	34	of	of	ADP
ijtc-1693	228	35	tax	tax	PROPN
ijtc-1693	228	36	&	&	CCONJ
ijtc-1693	228	37	accounting	accounting	PROPN
ijtc-1693	228	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	228	39	detthamrong	detthamrong	NOUN
ijtc-1693	228	40	,	,	PUNCT
ijtc-1693	228	41	u.	u.	NOUN
ijtc-1693	228	42	,	,	PUNCT
ijtc-1693	228	43	chancharat	chancharat	NOUN
ijtc-1693	228	44	,	,	PUNCT
ijtc-1693	228	45	n.	n.	NOUN
ijtc-1693	228	46	,	,	PUNCT
ijtc-1693	228	47	&	&	CCONJ
ijtc-1693	228	48	vithessonthi	vithessonthi	PROPN
ijtc-1693	228	49	,	,	PUNCT
ijtc-1693	228	50	c.	c.	PROPN
ijtc-1693	228	51	(	(	PUNCT
ijtc-1693	228	52	2017	2017	NUM
ijtc-1693	228	53	)	)	PUNCT
ijtc-1693	228	54	.	.	PUNCT
ijtc-1693	229	1	corporate	corporate	ADJ
ijtc-1693	229	2	governance	governance	NOUN
ijtc-1693	229	3	,	,	PUNCT
ijtc-1693	229	4	capital	capital	NOUN
ijtc-1693	229	5	structure	structure	NOUN
ijtc-1693	229	6	and	and	CCONJ
ijtc-1693	229	7	firm	firm	ADJ
ijtc-1693	229	8	performance	performance	NOUN
ijtc-1693	229	9	:	:	PUNCT
ijtc-1693	229	10	evidence	evidence	NOUN
ijtc-1693	229	11	from	from	ADP
ijtc-1693	229	12	thailand	thailand	PROPN
ijtc-1693	229	13	.	.	PUNCT
ijtc-1693	230	1	research	research	NOUN
ijtc-1693	230	2	in	in	ADP
ijtc-1693	230	3	international	international	ADJ
ijtc-1693	230	4	business	business	NOUN
ijtc-1693	230	5	and	and	CCONJ
ijtc-1693	230	6	finance	finance	NOUN
ijtc-1693	230	7	,	,	PUNCT
ijtc-1693	230	8	42(june	42(june	NUM
ijtc-1693	230	9	)	)	PUNCT
ijtc-1693	230	10	,	,	PUNCT
ijtc-1693	231	1	689–709	689–709	NUM
ijtc-1693	231	2	.	.	PUNCT
ijtc-1693	232	1	https://doi.org/10.1016/j.ribaf.2017.07.011	https://doi.org/10.1016/j.ribaf.2017.07.011	NUM
ijtc-1693	232	2	djuminah	djuminah	NOUN
ijtc-1693	232	3	,	,	PUNCT
ijtc-1693	232	4	rahmawati	rahmawati	NOUN
ijtc-1693	232	5	,	,	PUNCT
ijtc-1693	232	6	widagdo	widagdo	PROPN
ijtc-1693	232	7	,	,	PUNCT
ijtc-1693	232	8	a.	a.	PROPN
ijtc-1693	232	9	k.	k.	PROPN
ijtc-1693	232	10	,	,	PUNCT
ijtc-1693	232	11	hartoko	hartoko	PROPN
ijtc-1693	232	12	,	,	PUNCT
ijtc-1693	232	13	s.	s.	PROPN
ijtc-1693	232	14	,	,	PUNCT
ijtc-1693	232	15	honggowati	honggowati	PROPN
ijtc-1693	232	16	,	,	PUNCT
ijtc-1693	232	17	s.	s.	PROPN
ijtc-1693	232	18	,	,	PUNCT
ijtc-1693	232	19	nurlaela	nurlaela	PROPN
ijtc-1693	232	20	,	,	PUNCT
ijtc-1693	232	21	s.	s.	PROPN
ijtc-1693	232	22	,	,	PUNCT
ijtc-1693	232	23	&	&	CCONJ
ijtc-1693	232	24	kiswanto	kiswanto	PROPN
ijtc-1693	232	25	,	,	PUNCT
ijtc-1693	232	26	k.	k.	PROPN
ijtc-1693	232	27	(	(	PUNCT
ijtc-1693	232	28	2023	2023	NUM
ijtc-1693	232	29	)	)	PUNCT
ijtc-1693	232	30	.	.	PUNCT
ijtc-1693	233	1	investment	investment	NOUN
ijtc-1693	233	2	,	,	PUNCT
ijtc-1693	233	3	funding	funding	NOUN
ijtc-1693	233	4	decisions	decision	NOUN
ijtc-1693	233	5	,	,	PUNCT
ijtc-1693	233	6	firm	firm	ADJ
ijtc-1693	233	7	value	value	NOUN
ijtc-1693	233	8	with	with	ADP
ijtc-1693	233	9	corporate	corporate	ADJ
ijtc-1693	233	10	governance	governance	NOUN
ijtc-1693	233	11	as	as	ADP
ijtc-1693	233	12	variable	variable	ADJ
ijtc-1693	233	13	moderation	moderation	NOUN
ijtc-1693	233	14	in	in	ADP
ijtc-1693	233	15	indonesia	indonesia	PROPN
ijtc-1693	233	16	stock	stock	PROPN
ijtc-1693	233	17	exchange	exchange	PROPN
ijtc-1693	233	18	.	.	PUNCT
ijtc-1693	234	1	accounting	account	VERB
ijtc-1693	234	2	analysis	analysis	NOUN
ijtc-1693	234	3	journal	journal	NOUN
ijtc-1693	234	4	,	,	PUNCT
ijtc-1693	234	5	12(2	12(2	NUM
ijtc-1693	234	6	)	)	PUNCT
ijtc-1693	234	7	,	,	PUNCT
ijtc-1693	234	8	94–101	94–101	NOUN
ijtc-1693	234	9	.	.	PUNCT
ijtc-1693	235	1	https://doi.org/10.15294/aaj.v12i2.71005	https://doi.org/10.15294/aaj.v12i2.71005	PROPN
ijtc-1693	235	2	hardiningsih	hardiningsih	NOUN
ijtc-1693	235	3	,	,	PUNCT
ijtc-1693	235	4	p.	p.	PROPN
ijtc-1693	235	5	,	,	PUNCT
ijtc-1693	235	6	srimindarti	srimindarti	PROPN
ijtc-1693	235	7	,	,	PUNCT
ijtc-1693	235	8	c.	c.	PROPN
ijtc-1693	235	9	,	,	PUNCT
ijtc-1693	235	10	anggana	anggana	PROPN
ijtc-1693	235	11	lisiantara	lisiantara	ADJ
ijtc-1693	235	12	,	,	PUNCT
ijtc-1693	235	13	g.	g.	PROPN
ijtc-1693	235	14	,	,	PUNCT
ijtc-1693	235	15	&	&	CCONJ
ijtc-1693	235	16	kartika	kartika	PROPN
ijtc-1693	235	17	,	,	PUNCT
ijtc-1693	235	18	a.	a.	NOUN
ijtc-1693	235	19	(	(	PUNCT
ijtc-1693	235	20	2024	2024	NUM
ijtc-1693	235	21	)	)	PUNCT
ijtc-1693	235	22	.	.	PUNCT
ijtc-1693	236	1	how	how	SCONJ
ijtc-1693	236	2	does	do	AUX
ijtc-1693	236	3	environmental	environmental	ADJ
ijtc-1693	236	4	,	,	PUNCT
ijtc-1693	236	5	social	social	ADJ
ijtc-1693	236	6	,	,	PUNCT
ijtc-1693	236	7	governance	governance	NOUN
ijtc-1693	236	8	disclosure	disclosure	NOUN
ijtc-1693	236	9	and	and	CCONJ
ijtc-1693	236	10	political	political	ADJ
ijtc-1693	236	11	connection	connection	NOUN
ijtc-1693	236	12	performance	performance	NOUN
ijtc-1693	236	13	affect	affect	VERB
ijtc-1693	236	14	firm	firm	ADJ
ijtc-1693	236	15	value	value	NOUN
ijtc-1693	236	16	?	?	PUNCT
ijtc-1693	237	1	an	an	DET
ijtc-1693	237	2	empirical	empirical	ADJ
ijtc-1693	237	3	study	study	NOUN
ijtc-1693	237	4	in	in	ADP
ijtc-1693	237	5	singapore	singapore	PROPN
ijtc-1693	237	6	.	.	PUNCT
ijtc-1693	238	1	cogent	cogent	NOUN
ijtc-1693	238	2	business	business	NOUN
ijtc-1693	238	3	and	and	CCONJ
ijtc-1693	238	4	management	management	NOUN
ijtc-1693	238	5	,	,	PUNCT
ijtc-1693	238	6	11(1	11(1	NUM
ijtc-1693	238	7	)	)	PUNCT
ijtc-1693	238	8	.	.	PUNCT
ijtc-1693	239	1	https://doi.org/10.1080/23311975.2024.2377764	https://doi.org/10.1080/23311975.2024.2377764	PROPN
ijtc-1693	239	2	hariyanur	hariyanur	PROPN
ijtc-1693	239	3	,	,	PUNCT
ijtc-1693	239	4	r.	r.	PROPN
ijtc-1693	239	5	,	,	PUNCT
ijtc-1693	239	6	septiyanti	septiyanti	PROPN
ijtc-1693	239	7	,	,	PUNCT
ijtc-1693	239	8	r.	r.	PROPN
ijtc-1693	239	9	,	,	PUNCT
ijtc-1693	239	10	&	&	CCONJ
ijtc-1693	239	11	idris	idris	PROPN
ijtc-1693	239	12	,	,	PUNCT
ijtc-1693	239	13	a.	a.	PROPN
ijtc-1693	239	14	z.	z.	PROPN
ijtc-1693	239	15	(	(	PUNCT
ijtc-1693	239	16	2022	2022	NUM
ijtc-1693	239	17	)	)	PUNCT
ijtc-1693	239	18	.	.	PUNCT
ijtc-1693	240	1	the	the	DET
ijtc-1693	240	2	effect	effect	NOUN
ijtc-1693	240	3	of	of	ADP
ijtc-1693	240	4	investment	investment	NOUN
ijtc-1693	240	5	and	and	CCONJ
ijtc-1693	240	6	financing	financing	NOUN
ijtc-1693	240	7	decision	decision	NOUN
ijtc-1693	240	8	,	,	PUNCT
ijtc-1693	240	9	dividend	dividend	NOUN
ijtc-1693	240	10	policy	policy	NOUN
ijtc-1693	240	11	and	and	CCONJ
ijtc-1693	240	12	cost	cost	NOUN
ijtc-1693	240	13	of	of	ADP
ijtc-1693	240	14	capital	capital	NOUN
ijtc-1693	240	15	on	on	ADP
ijtc-1693	240	16	indonesian	indonesian	ADJ
ijtc-1693	240	17	firm	firm	ADJ
ijtc-1693	240	18	value	value	NOUN
ijtc-1693	240	19	.	.	PUNCT
ijtc-1693	241	1	asian	asian	ADJ
ijtc-1693	241	2	journal	journal	PROPN
ijtc-1693	241	3	of	of	ADP
ijtc-1693	241	4	economics	economic	NOUN
ijtc-1693	241	5	and	and	CCONJ
ijtc-1693	241	6	business	business	NOUN
ijtc-1693	241	7	management	management	NOUN
ijtc-1693	241	8	,	,	PUNCT
ijtc-1693	241	9	1(2	1(2	NUM
ijtc-1693	241	10	)	)	PUNCT
ijtc-1693	241	11	.	.	PUNCT
ijtc-1693	242	1	https://doi.org/https://doi.org/10.53402/ajebm.v1i2.121	https://doi.org/https://doi.org/10.53402/ajebm.v1i2.121	X
ijtc-1693	242	2	heling	heling	NOUN
ijtc-1693	242	3	,	,	PUNCT
ijtc-1693	242	4	p.	p.	PROPN
ijtc-1693	242	5	,	,	PUNCT
ijtc-1693	242	6	&	&	CCONJ
ijtc-1693	242	7	sri	sri	PROPN
ijtc-1693	242	8	,	,	PUNCT
ijtc-1693	242	9	l.	l.	PROPN
ijtc-1693	242	10	h.	h.	PROPN
ijtc-1693	242	11	(	(	PUNCT
ijtc-1693	242	12	2024	2024	NUM
ijtc-1693	242	13	)	)	PUNCT
ijtc-1693	242	14	.	.	PUNCT
ijtc-1693	243	1	the	the	DET
ijtc-1693	243	2	influence	influence	NOUN
ijtc-1693	243	3	of	of	ADP
ijtc-1693	243	4	financial	financial	ADJ
ijtc-1693	243	5	distress	distress	NOUN
ijtc-1693	243	6	,	,	PUNCT
ijtc-1693	243	7	earnings	earning	NOUN
ijtc-1693	243	8	management	management	NOUN
ijtc-1693	243	9	,	,	PUNCT
ijtc-1693	243	10	and	and	CCONJ
ijtc-1693	243	11	financial	financial	ADJ
ijtc-1693	243	12	performance	performance	NOUN
ijtc-1693	243	13	on	on	ADP
ijtc-1693	243	14	firm	firm	ADJ
ijtc-1693	243	15	value	value	NOUN
ijtc-1693	243	16	with	with	ADP
ijtc-1693	243	17	good	good	ADJ
ijtc-1693	243	18	corporate	corporate	ADJ
ijtc-1693	243	19	governance	governance	NOUN
ijtc-1693	243	20	as	as	ADP
ijtc-1693	243	21	a	a	DET
ijtc-1693	243	22	moderating	moderate	VERB
ijtc-1693	243	23	variable	variable	NOUN
ijtc-1693	243	24	.	.	PUNCT
ijtc-1693	244	1	eduvest	eduv	ADJ
ijtc-1693	244	2	journal	journal	PROPN
ijtc-1693	244	3	of	of	ADP
ijtc-1693	244	4	universal	universal	ADJ
ijtc-1693	244	5	studies	study	NOUN
ijtc-1693	244	6	,	,	PUNCT
ijtc-1693	244	7	4(10	4(10	NUM
ijtc-1693	244	8	)	)	PUNCT
ijtc-1693	244	9	,	,	PUNCT
ijtc-1693	244	10	9375–9393	9375–9393	NUM
ijtc-1693	244	11	.	.	PUNCT
ijtc-1693	245	1	https://doi.org/10.57235/jetish.v3i2.3368	https://doi.org/10.57235/jetish.v3i2.3368	PROPN
ijtc-1693	245	2	hikmah	hikmah	NOUN
ijtc-1693	245	3	,	,	PUNCT
ijtc-1693	245	4	v.	v.	PROPN
ijtc-1693	245	5	l.	l.	PROPN
ijtc-1693	245	6	,	,	PUNCT
ijtc-1693	245	7	&	&	CCONJ
ijtc-1693	245	8	susilo	susilo	PROPN
ijtc-1693	245	9	,	,	PUNCT
ijtc-1693	245	10	d.	d.	PROPN
ijtc-1693	245	11	(	(	PUNCT
ijtc-1693	245	12	2024	2024	NUM
ijtc-1693	245	13	)	)	PUNCT
ijtc-1693	245	14	.	.	PUNCT
ijtc-1693	246	1	pengaruh	pengaruh	VERB
ijtc-1693	246	2	good	good	ADJ
ijtc-1693	246	3	corporate	corporate	ADJ
ijtc-1693	246	4	governance	governance	NOUN
ijtc-1693	246	5	,	,	PUNCT
ijtc-1693	246	6	capital	capital	NOUN
ijtc-1693	246	7	adequacy	adequacy	NOUN
ijtc-1693	246	8	ratio	ratio	PROPN
ijtc-1693	246	9	dan	dan	PROPN
ijtc-1693	246	10	size	size	PROPN
ijtc-1693	246	11	terhadap	terhadap	PROPN
ijtc-1693	246	12	return	return	PROPN
ijtc-1693	246	13	saham	saham	PROPN
ijtc-1693	246	14	.	.	PUNCT
ijtc-1693	247	1	jorunal	jorunal	ADJ
ijtc-1693	247	2	of	of	ADP
ijtc-1693	247	3	accounting	accounting	NOUN
ijtc-1693	247	4	and	and	CCONJ
ijtc-1693	247	5	management	management	NOUN
ijtc-1693	247	6	’s	’s	PART
ijtc-1693	247	7	student	student	NOUN
ijtc-1693	247	8	(	(	PUNCT
ijtc-1693	247	9	jam	jam	NOUN
ijtc-1693	247	10	’s	’s	PART
ijtc-1693	247	11	)	)	PUNCT
ijtc-1693	247	12	,	,	PUNCT
ijtc-1693	247	13	1(2	1(2	NUM
ijtc-1693	247	14	)	)	PUNCT
ijtc-1693	247	15	,	,	PUNCT
ijtc-1693	247	16	1	1	NUM
ijtc-1693	247	17	–	–	PUNCT
ijtc-1693	247	18	11	11	NUM
ijtc-1693	247	19	.	.	PUNCT
ijtc-1693	248	1	https://journals.unikal.ac.id/index.php/jams/article/view/113	https://journals.unikal.ac.id/index.php/jams/article/view/113	NOUN
ijtc-1693	248	2	investor.id	investor.id	NUM
ijtc-1693	248	3	.	.	PUNCT
ijtc-1693	249	1	(	(	PUNCT
ijtc-1693	249	2	2023	2023	NUM
ijtc-1693	249	3	)	)	PUNCT
ijtc-1693	249	4	.	.	PUNCT
ijtc-1693	250	1	saham	saham	PROPN
ijtc-1693	250	2	bank	bank	PROPN
ijtc-1693	250	3	berguguran	berguguran	NOUN
ijtc-1693	250	4	,	,	PUNCT
ijtc-1693	250	5	ihsg	ihsg	PROPN
ijtc-1693	250	6	terkoreksi	terkoreksi	PROPN
ijtc-1693	250	7	dalam	dalam	PROPN
ijtc-1693	250	8	di	di	PROPN
ijtc-1693	250	9	awal	awal	PROPN
ijtc-1693	250	10	perdagangan	perdagangan	PROPN
ijtc-1693	250	11	.	.	PUNCT
ijtc-1693	251	1	investor.id	investor.id	NUM
ijtc-1693	251	2	.	.	PUNCT
ijtc-1693	252	1	https://investor.id/market/324416/saham-bank-berguguran-ihsg-terkoreksi-dalam-diawal-perdagangan	https://investor.id/market/324416/saham-bank-berguguran-ihsg-terkoreksi-dalam-diawal-perdagangan	PROPN
ijtc-1693	252	2	.	.	PUNCT
ijtc-1693	253	1	irwanti	irwanti	ADV
ijtc-1693	253	2	,	,	PUNCT
ijtc-1693	253	3	n.	n.	NOUN
ijtc-1693	253	4	p.	p.	PROPN
ijtc-1693	254	1	p.	p.	PROPN
ijtc-1693	254	2	w.	w.	PROPN
ijtc-1693	254	3	,	,	PUNCT
ijtc-1693	254	4	&	&	CCONJ
ijtc-1693	254	5	ratnadi	ratnadi	PROPN
ijtc-1693	254	6	,	,	PUNCT
ijtc-1693	254	7	n.	n.	PROPN
ijtc-1693	254	8	m.	m.	PROPN
ijtc-1693	254	9	d.	d.	PROPN
ijtc-1693	254	10	(	(	PUNCT
ijtc-1693	254	11	2021	2021	NUM
ijtc-1693	254	12	)	)	PUNCT
ijtc-1693	254	13	.	.	PUNCT
ijtc-1693	255	1	good	good	ADJ
ijtc-1693	255	2	corporate	corporate	ADJ
ijtc-1693	255	3	governance	governance	NOUN
ijtc-1693	255	4	moderate	moderate	VERB
ijtc-1693	255	5	the	the	DET
ijtc-1693	255	6	effect	effect	NOUN
ijtc-1693	255	7	of	of	ADP
ijtc-1693	255	8	financial	financial	ADJ
ijtc-1693	255	9	performance	performance	NOUN
ijtc-1693	255	10	on	on	ADP
ijtc-1693	255	11	firm	firm	ADJ
ijtc-1693	255	12	value	value	NOUN
ijtc-1693	255	13	.	.	PUNCT
ijtc-1693	256	1	international	international	ADJ
ijtc-1693	256	2	research	research	PROPN
ijtc-1693	256	3	journal	journal	PROPN
ijtc-1693	256	4	of	of	ADP
ijtc-1693	256	5	management	management	NOUN
ijtc-1693	256	6	,	,	PUNCT
ijtc-1693	256	7	it	it	PRON
ijtc-1693	256	8	&	&	CCONJ
ijtc-1693	256	9	social	social	ADJ
ijtc-1693	256	10	sciences	sciences	PROPN
ijtc-1693	256	11	,	,	PUNCT
ijtc-1693	256	12	8(1	8(1	NOUN
ijtc-1693	256	13	)	)	PUNCT
ijtc-1693	256	14	,	,	PUNCT
ijtc-1693	256	15	91–101	91–101	PROPN
ijtc-1693	256	16	.	.	PUNCT
ijtc-1693	257	1	katadata	katadata	PROPN
ijtc-1693	257	2	.	.	PUNCT
ijtc-1693	258	1	(	(	PUNCT
ijtc-1693	258	2	2022	2022	NUM
ijtc-1693	258	3	)	)	PUNCT
ijtc-1693	258	4	.	.	PUNCT
ijtc-1693	259	1	ancang	ancang	PROPN
ijtc-1693	259	2	-	-	PUNCT
ijtc-1693	259	3	ancang	ancang	PROPN
ijtc-1693	259	4	indonesia	indonesia	PROPN
ijtc-1693	259	5	hadapi	hadapi	PROPN
ijtc-1693	259	6	resesi	resesi	VERB
ijtc-1693	259	7	global	global	ADJ
ijtc-1693	259	8	2023	2023	NUM
ijtc-1693	259	9	.	.	PUNCT
ijtc-1693	260	1	katadata	katadata	PROPN
ijtc-1693	260	2	.	.	PUNCT
ijtc-1693	261	1	kharisma	kharisma	PROPN
ijtc-1693	261	2	,	,	PUNCT
ijtc-1693	261	3	a.	a.	PROPN
ijtc-1693	261	4	b.	b.	PROPN
ijtc-1693	261	5	,	,	PUNCT
ijtc-1693	261	6	&	&	CCONJ
ijtc-1693	261	7	indriyani	indriyani	PROPN
ijtc-1693	261	8	,	,	PUNCT
ijtc-1693	261	9	f.	f.	PROPN
ijtc-1693	261	10	(	(	PUNCT
ijtc-1693	261	11	2023	2023	NUM
ijtc-1693	261	12	)	)	PUNCT
ijtc-1693	261	13	.	.	PUNCT
ijtc-1693	262	1	the	the	DET
ijtc-1693	262	2	role	role	NOUN
ijtc-1693	262	3	of	of	ADP
ijtc-1693	262	4	good	good	ADJ
ijtc-1693	262	5	corporate	corporate	ADJ
ijtc-1693	262	6	governance	governance	NOUN
ijtc-1693	262	7	in	in	ADP
ijtc-1693	262	8	the	the	DET
ijtc-1693	262	9	relationship	relationship	NOUN
ijtc-1693	262	10	between	between	ADP
ijtc-1693	262	11	investment	investment	NOUN
ijtc-1693	262	12	and	and	CCONJ
ijtc-1693	262	13	funding	funding	NOUN
ijtc-1693	262	14	activities	activity	NOUN
ijtc-1693	262	15	on	on	ADP
ijtc-1693	262	16	the	the	DET
ijtc-1693	262	17	value	value	NOUN
ijtc-1693	262	18	of	of	ADP
ijtc-1693	262	19	sharia	sharia	PROPN
ijtc-1693	262	20	shares	share	NOUN
ijtc-1693	262	21	.	.	PUNCT
ijtc-1693	263	1	indonesian	indonesian	ADJ
ijtc-1693	263	2	journal	journal	PROPN
ijtc-1693	263	3	of	of	ADP
ijtc-1693	263	4	islamic	islamic	ADJ
ijtc-1693	263	5	economics	economics	PROPN
ijtc-1693	263	6	research	research	NOUN
ijtc-1693	263	7	,	,	PUNCT
ijtc-1693	263	8	3(1	3(1	NUM
ijtc-1693	263	9	)	)	PUNCT
ijtc-1693	263	10	,	,	PUNCT
ijtc-1693	263	11	59–72	59–72	NUM
ijtc-1693	263	12	.	.	PUNCT
ijtc-1693	264	1	https://doi.org/10.18326/ijier.v4i1.7306	https://doi.org/10.18326/ijier.v4i1.7306	NOUN
ijtc-1693	264	2	lestari	lestari	PROPN
ijtc-1693	264	3	,	,	PUNCT
ijtc-1693	264	4	s.	s.	PROPN
ijtc-1693	264	5	,	,	PUNCT
ijtc-1693	264	6	febriansyah	febriansyah	PROPN
ijtc-1693	264	7	,	,	PUNCT
ijtc-1693	264	8	r.	r.	PROPN
ijtc-1693	264	9	,	,	PUNCT
ijtc-1693	264	10	&	&	CCONJ
ijtc-1693	264	11	firmansyah	firmansyah	PROPN
ijtc-1693	264	12	,	,	PUNCT
ijtc-1693	264	13	e.	e.	PROPN
ijtc-1693	264	14	a.	a.	PROPN
ijtc-1693	264	15	(	(	PUNCT
ijtc-1693	264	16	2024	2024	NUM
ijtc-1693	264	17	)	)	PUNCT
ijtc-1693	264	18	.	.	PUNCT
ijtc-1693	265	1	analysis	analysis	NOUN
ijtc-1693	265	2	determination	determination	NOUN
ijtc-1693	265	3	of	of	ADP
ijtc-1693	265	4	firm	firm	ADJ
ijtc-1693	265	5	value	value	NOUN
ijtc-1693	265	6	 	 	SPACE
ijtc-1693	265	7	:	:	PUNCT
ijtc-1693	265	8	corporate	corporate	ADJ
ijtc-1693	265	9	governance	governance	NOUN
ijtc-1693	265	10	perception	perception	NOUN
ijtc-1693	265	11	index	index	NOUN
ijtc-1693	265	12	as	as	ADP
ijtc-1693	265	13	moderating	moderate	VERB
ijtc-1693	265	14	variable	variable	NOUN
ijtc-1693	265	15	.	.	PUNCT
ijtc-1693	266	1	the	the	DET
ijtc-1693	266	2	international	international	ADJ
ijtc-1693	266	3	journal	journal	NOUN
ijtc-1693	266	4	of	of	ADP
ijtc-1693	266	5	applied	apply	VERB
ijtc-1693	266	6	business	business	NOUN
ijtc-1693	266	7	(	(	PUNCT
ijtc-1693	266	8	tijab	tijab	NOUN
ijtc-1693	266	9	)	)	PUNCT
ijtc-1693	266	10	,	,	PUNCT
ijtc-1693	266	11	8(2	8(2	NUM
ijtc-1693	266	12	)	)	PUNCT
ijtc-1693	266	13	,	,	PUNCT
ijtc-1693	266	14	212–225	212–225	NUM
ijtc-1693	266	15	.	.	PUNCT
ijtc-1693	267	1	https://doi.org/https://doi.org/10.20473/tijab.v8.i2.2024.55008	https://doi.org/https://doi.org/10.20473/tijab.v8.i2.2024.55008	NOUN
ijtc-1693	267	2	marsella	marsella	NOUN
ijtc-1693	267	3	,	,	PUNCT
ijtc-1693	267	4	p.	p.	NOUN
ijtc-1693	267	5	,	,	PUNCT
ijtc-1693	267	6	&	&	CCONJ
ijtc-1693	267	7	pangestuti	pangestuti	PROPN
ijtc-1693	267	8	,	,	PUNCT
ijtc-1693	267	9	d.	d.	PROPN
ijtc-1693	267	10	c.	c.	PROPN
ijtc-1693	267	11	(	(	PUNCT
ijtc-1693	267	12	2023	2023	NUM
ijtc-1693	267	13	)	)	PUNCT
ijtc-1693	267	14	.	.	PUNCT
ijtc-1693	268	1	assessment	assessment	NOUN
ijtc-1693	268	2	of	of	ADP
ijtc-1693	268	3	bank	bank	NOUN
ijtc-1693	268	4	’s	’s	PART
ijtc-1693	268	5	health	health	NOUN
ijtc-1693	268	6	using	use	VERB
ijtc-1693	268	7	analysis	analysis	NOUN
ijtc-1693	268	8	risk	risk	NOUN
ijtc-1693	268	9	profile	profile	NOUN
ijtc-1693	268	10	,	,	PUNCT
ijtc-1693	268	11	good	good	ADJ
ijtc-1693	268	12	corporate	corporate	ADJ
ijtc-1693	268	13	governance	governance	NOUN
ijtc-1693	268	14	,	,	PUNCT
ijtc-1693	268	15	earnings	earning	NOUN
ijtc-1693	268	16	,	,	PUNCT
ijtc-1693	268	17	capital	capital	NOUN
ijtc-1693	268	18	(	(	PUNCT
ijtc-1693	268	19	rgec	rgec	NOUN
ijtc-1693	268	20	)	)	PUNCT
ijtc-1693	268	21	.	.	PUNCT
ijtc-1693	269	1	international	international	ADJ
ijtc-1693	269	2	journal	journal	PROPN
ijtc-1693	269	3	of	of	ADP
ijtc-1693	269	4	research	research	NOUN
ijtc-1693	269	5	in	in	ADP
ijtc-1693	269	6	business	business	NOUN
ijtc-1693	269	7	and	and	CCONJ
ijtc-1693	269	8	social	social	ADJ
ijtc-1693	269	9	science	science	NOUN
ijtc-1693	269	10	(	(	PUNCT
ijtc-1693	269	11	21474478	21474478	NUM
ijtc-1693	269	12	)	)	PUNCT
ijtc-1693	269	13	,	,	PUNCT
ijtc-1693	269	14	12(3	12(3	NUM
ijtc-1693	269	15	)	)	PUNCT
ijtc-1693	269	16	,	,	PUNCT
ijtc-1693	269	17	237–248	237–248	NUM
ijtc-1693	269	18	.	.	PUNCT
ijtc-1693	270	1	https://doi.org/10.20525/ijrbs.v12i3.2571	https://doi.org/10.20525/ijrbs.v12i3.2571	PROPN
ijtc-1693	271	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1693	271	2	the	the	DET
ijtc-1693	271	3	impact	impact	NOUN
ijtc-1693	271	4	of	of	ADP
ijtc-1693	271	5	investment	investment	NOUN
ijtc-1693	271	6	decisions	decision	NOUN
ijtc-1693	271	7	,	,	PUNCT
ijtc-1693	271	8	funding	funding	NOUN
ijtc-1693	271	9	strategies	strategy	NOUN
ijtc-1693	271	10	,	,	PUNCT
ijtc-1693	271	11	and	and	CCONJ
ijtc-1693	271	12	financial	financial	ADJ
ijtc-1693	271	13	performance	performance	NOUN
ijtc-1693	271	14	on	on	ADP
ijtc-1693	271	15	firm	firm	ADJ
ijtc-1693	271	16	value	value	NOUN
ijtc-1693	271	17	:	:	PUNCT
ijtc-1693	271	18	the	the	DET
ijtc-1693	271	19	moderating	moderate	VERB
ijtc-1693	271	20	role	role	NOUN
ijtc-1693	271	21	of	of	ADP
ijtc-1693	271	22	gcg	gcg	PROPN
ijtc-1693	271	23	erpina	erpina	PROPN
ijtc-1693	271	24	,	,	PUNCT
ijtc-1693	271	25	budhiarto	budhiarto	NOUN
ijtc-1693	271	26	,	,	PUNCT
ijtc-1693	271	27	and	and	CCONJ
ijtc-1693	271	28	mardiyani	mardiyani	VERB
ijtc-1693	271	29	15	15	NUM
ijtc-1693	271	30	|	|	NOUN
ijtc-1693	271	31	ilomata	ilomata	PROPN
ijtc-1693	271	32	international	international	ADJ
ijtc-1693	271	33	journal	journal	NOUN
ijtc-1693	271	34	of	of	ADP
ijtc-1693	271	35	tax	tax	PROPN
ijtc-1693	271	36	&	&	CCONJ
ijtc-1693	271	37	accounting	account	VERB
ijtc-1693	271	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	271	39	meutia	meutia	PROPN
ijtc-1693	271	40	,	,	PUNCT
ijtc-1693	271	41	r.	r.	PROPN
ijtc-1693	271	42	,	,	PUNCT
ijtc-1693	271	43	apridar	apridar	PROPN
ijtc-1693	271	44	,	,	PUNCT
ijtc-1693	271	45	mursidah	mursidah	PROPN
ijtc-1693	271	46	,	,	PUNCT
ijtc-1693	271	47	mastuti	mastuti	PROPN
ijtc-1693	271	48	,	,	PUNCT
ijtc-1693	271	49	r.	r.	PROPN
ijtc-1693	271	50	,	,	PUNCT
ijtc-1693	271	51	&	&	CCONJ
ijtc-1693	271	52	fuad	fuad	PROPN
ijtc-1693	271	53	,	,	PUNCT
ijtc-1693	271	54	m.	m.	NOUN
ijtc-1693	271	55	(	(	PUNCT
ijtc-1693	271	56	2021	2021	NUM
ijtc-1693	271	57	)	)	PUNCT
ijtc-1693	271	58	.	.	PUNCT
ijtc-1693	272	1	investment	investment	NOUN
ijtc-1693	272	2	decisions	decision	NOUN
ijtc-1693	272	3	,	,	PUNCT
ijtc-1693	272	4	financing	financing	NOUN
ijtc-1693	272	5	and	and	CCONJ
ijtc-1693	272	6	dividends	dividend	NOUN
ijtc-1693	272	7	to	to	PART
ijtc-1693	272	8	increase	increase	VERB
ijtc-1693	272	9	firm	firm	ADJ
ijtc-1693	272	10	value	value	NOUN
ijtc-1693	272	11	 	 	SPACE
ijtc-1693	272	12	:	:	PUNCT
ijtc-1693	272	13	a	a	DET
ijtc-1693	272	14	case	case	NOUN
ijtc-1693	272	15	study	study	NOUN
ijtc-1693	272	16	of	of	ADP
ijtc-1693	272	17	manufacturing	manufacture	VERB
ijtc-1693	272	18	companies	company	NOUN
ijtc-1693	272	19	in	in	ADP
ijtc-1693	272	20	indonesia	indonesia	PROPN
ijtc-1693	272	21	.	.	PUNCT
ijtc-1693	273	1	economic	economic	ADJ
ijtc-1693	273	2	annals	annal	NOUN
ijtc-1693	273	3	-	-	PUNCT
ijtc-1693	273	4	xxi	xxi	ADJ
ijtc-1693	273	5	,	,	PUNCT
ijtc-1693	273	6	194(11–12	194(11–12	NUM
ijtc-1693	273	7	)	)	PUNCT
ijtc-1693	273	8	,	,	PUNCT
ijtc-1693	273	9	67–72	67–72	NUM
ijtc-1693	273	10	.	.	PUNCT
ijtc-1693	274	1	mohammed	mohammed	PROPN
ijtc-1693	274	2	,	,	PUNCT
ijtc-1693	274	3	z.	z.	PROPN
ijtc-1693	274	4	o.	o.	PROPN
ijtc-1693	274	5	,	,	PUNCT
ijtc-1693	274	6	kareem	kareem	PROPN
ijtc-1693	274	7	,	,	PUNCT
ijtc-1693	274	8	m.	m.	NOUN
ijtc-1693	274	9	,	,	PUNCT
ijtc-1693	274	10	&	&	CCONJ
ijtc-1693	274	11	ani	ani	PROPN
ijtc-1693	274	12	,	,	PUNCT
ijtc-1693	274	13	a.	a.	NOUN
ijtc-1693	274	14	(	(	PUNCT
ijtc-1693	274	15	2020	2020	NUM
ijtc-1693	274	16	)	)	PUNCT
ijtc-1693	274	17	.	.	PUNCT
ijtc-1693	275	1	the	the	DET
ijtc-1693	275	2	effect	effect	NOUN
ijtc-1693	275	3	of	of	ADP
ijtc-1693	275	4	intangible	intangible	ADJ
ijtc-1693	275	5	assets	asset	NOUN
ijtc-1693	275	6	,	,	PUNCT
ijtc-1693	275	7	financial	financial	ADJ
ijtc-1693	275	8	performance	performance	NOUN
ijtc-1693	275	9	and	and	CCONJ
ijtc-1693	275	10	financial	financial	ADJ
ijtc-1693	275	11	policies	policy	NOUN
ijtc-1693	275	12	on	on	ADP
ijtc-1693	275	13	the	the	DET
ijtc-1693	275	14	firm	firm	ADJ
ijtc-1693	275	15	value	value	NOUN
ijtc-1693	275	16	 	 	SPACE
ijtc-1693	275	17	:	:	PUNCT
ijtc-1693	275	18	evidence	evidence	NOUN
ijtc-1693	275	19	from	from	ADP
ijtc-1693	275	20	omani	omani	ADJ
ijtc-1693	275	21	industrial	industrial	ADJ
ijtc-1693	275	22	sector	sector	NOUN
ijtc-1693	275	23	.	.	PUNCT
ijtc-1693	276	1	contemporary	contemporary	ADJ
ijtc-1693	276	2	economics	economic	NOUN
ijtc-1693	276	3	,	,	PUNCT
ijtc-1693	276	4	14(3	14(3	NUM
ijtc-1693	276	5	)	)	PUNCT
ijtc-1693	276	6	,	,	PUNCT
ijtc-1693	276	7	379–391	379–391	NUM
ijtc-1693	276	8	.	.	PUNCT
ijtc-1693	276	9	https://doi.org/10.5709/ce.1897-9254.411	https://doi.org/10.5709/ce.1897-9254.411	NOUN
ijtc-1693	276	10	ndatika	ndatika	NOUN
ijtc-1693	276	11	,	,	PUNCT
ijtc-1693	276	12	u.	u.	PROPN
ijtc-1693	276	13	w.	w.	PROPN
ijtc-1693	276	14	,	,	PUNCT
ijtc-1693	276	15	purwidianti	purwidianti	ADJ
ijtc-1693	276	16	,	,	PUNCT
ijtc-1693	276	17	w.	w.	PROPN
ijtc-1693	276	18	,	,	PUNCT
ijtc-1693	276	19	tubastuvi	tubastuvi	PROPN
ijtc-1693	276	20	,	,	PUNCT
ijtc-1693	276	21	n.	n.	NOUN
ijtc-1693	276	22	,	,	PUNCT
ijtc-1693	276	23	&	&	CCONJ
ijtc-1693	276	24	financial	financial	PROPN
ijtc-1693	276	25	,	,	PUNCT
ijtc-1693	276	26	k.	k.	PROPN
ijtc-1693	276	27	k.	k.	PROPN
ijtc-1693	276	28	(	(	PUNCT
ijtc-1693	276	29	2024	2024	NUM
ijtc-1693	276	30	)	)	PUNCT
ijtc-1693	276	31	.	.	PUNCT
ijtc-1693	277	1	the	the	DET
ijtc-1693	277	2	influence	influence	NOUN
ijtc-1693	277	3	of	of	ADP
ijtc-1693	277	4	financial	financial	ADJ
ijtc-1693	277	5	performance	performance	NOUN
ijtc-1693	277	6	and	and	CCONJ
ijtc-1693	277	7	company	company	NOUN
ijtc-1693	277	8	size	size	NOUN
ijtc-1693	277	9	on	on	ADP
ijtc-1693	277	10	company	company	NOUN
ijtc-1693	277	11	value	value	NOUN
ijtc-1693	277	12	with	with	ADP
ijtc-1693	277	13	good	good	ADJ
ijtc-1693	277	14	corporate	corporate	ADJ
ijtc-1693	277	15	governance	governance	NOUN
ijtc-1693	277	16	as	as	ADP
ijtc-1693	277	17	a	a	DET
ijtc-1693	277	18	moderating	moderate	VERB
ijtc-1693	277	19	variable	variable	NOUN
ijtc-1693	277	20	.	.	PUNCT
ijtc-1693	278	1	jurnal	jurnal	ADJ
ijtc-1693	278	2	ekonomi	ekonomi	PROPN
ijtc-1693	278	3	dan	dan	PROPN
ijtc-1693	278	4	bisnis	bisnis	PROPN
ijtc-1693	278	5	digital	digital	PROPN
ijtc-1693	278	6	(	(	PUNCT
ijtc-1693	278	7	ministal	ministal	ADJ
ijtc-1693	278	8	)	)	PUNCT
ijtc-1693	278	9	,	,	PUNCT
ijtc-1693	278	10	3(2	3(2	NUM
ijtc-1693	278	11	)	)	PUNCT
ijtc-1693	278	12	,	,	PUNCT
ijtc-1693	278	13	231–246	231–246	NUM
ijtc-1693	278	14	.	.	PUNCT
ijtc-1693	279	1	nugraha	nugraha	NOUN
ijtc-1693	279	2	,	,	PUNCT
ijtc-1693	279	3	n.	n.	NOUN
ijtc-1693	279	4	m.	m.	NOUN
ijtc-1693	279	5	,	,	PUNCT
ijtc-1693	279	6	novan	novan	PROPN
ijtc-1693	279	7	,	,	PUNCT
ijtc-1693	279	8	d.	d.	PROPN
ijtc-1693	279	9	,	,	PUNCT
ijtc-1693	279	10	nugraha	nugraha	PROPN
ijtc-1693	279	11	,	,	PUNCT
ijtc-1693	279	12	s.	s.	PROPN
ijtc-1693	279	13	,	,	PUNCT
ijtc-1693	279	14	&	&	CCONJ
ijtc-1693	279	15	sapitri	sapitri	ADJ
ijtc-1693	279	16	,	,	PUNCT
ijtc-1693	279	17	s.	s.	PROPN
ijtc-1693	279	18	(	(	PUNCT
ijtc-1693	279	19	2020	2020	NUM
ijtc-1693	279	20	)	)	PUNCT
ijtc-1693	279	21	.	.	PUNCT
ijtc-1693	280	1	the	the	DET
ijtc-1693	280	2	effect	effect	NOUN
ijtc-1693	280	3	of	of	ADP
ijtc-1693	280	4	funding	funding	NOUN
ijtc-1693	280	5	,	,	PUNCT
ijtc-1693	280	6	investment	investment	NOUN
ijtc-1693	280	7	and	and	CCONJ
ijtc-1693	280	8	dividend	dividend	NOUN
ijtc-1693	280	9	policies	policy	NOUN
ijtc-1693	280	10	on	on	ADP
ijtc-1693	280	11	firm	firm	ADJ
ijtc-1693	280	12	value	value	NOUN
ijtc-1693	280	13	in	in	ADP
ijtc-1693	280	14	the	the	DET
ijtc-1693	280	15	manufacturing	manufacturing	NOUN
ijtc-1693	280	16	industry	industry	NOUN
ijtc-1693	280	17	sectors	sector	NOUN
ijtc-1693	280	18	.	.	PUNCT
ijtc-1693	281	1	solid	solid	ADJ
ijtc-1693	281	2	state	state	NOUN
ijtc-1693	281	3	technology	technology	NOUN
ijtc-1693	281	4	,	,	PUNCT
ijtc-1693	281	5	63(3	63(3	NUM
ijtc-1693	281	6	)	)	PUNCT
ijtc-1693	281	7	,	,	PUNCT
ijtc-1693	281	8	3858–3868	3858–3868	NUM
ijtc-1693	281	9	.	.	PUNCT
ijtc-1693	282	1	pamungkas	pamungkas	PROPN
ijtc-1693	282	2	,	,	PUNCT
ijtc-1693	282	3	i.	i.	PROPN
ijtc-1693	282	4	d.	d.	PROPN
ijtc-1693	282	5	,	,	PUNCT
ijtc-1693	282	6	purwantoro	purwantoro	NOUN
ijtc-1693	282	7	,	,	PUNCT
ijtc-1693	282	8	sari	sari	NOUN
ijtc-1693	282	9	,	,	PUNCT
ijtc-1693	282	10	m.	m.	NOUN
ijtc-1693	282	11	p.	p.	PROPN
ijtc-1693	282	12	,	,	PUNCT
ijtc-1693	282	13	&	&	CCONJ
ijtc-1693	282	14	hersugondo	hersugondo	PROPN
ijtc-1693	282	15	.	.	PUNCT
ijtc-1693	283	1	(	(	PUNCT
ijtc-1693	283	2	2023	2023	NUM
ijtc-1693	283	3	)	)	PUNCT
ijtc-1693	283	4	.	.	PUNCT
ijtc-1693	284	1	corporate	corporate	ADJ
ijtc-1693	284	2	governance	governance	NOUN
ijtc-1693	284	3	and	and	CCONJ
ijtc-1693	284	4	financial	financial	ADJ
ijtc-1693	284	5	performance	performance	NOUN
ijtc-1693	284	6	on	on	ADP
ijtc-1693	284	7	firm	firm	ADJ
ijtc-1693	284	8	value	value	NOUN
ijtc-1693	284	9	:	:	PUNCT
ijtc-1693	284	10	the	the	DET
ijtc-1693	284	11	case	case	NOUN
ijtc-1693	284	12	of	of	ADP
ijtc-1693	284	13	indonesia	indonesia	PROPN
ijtc-1693	284	14	.	.	PUNCT
ijtc-1693	285	1	wseas	wseas	PROPN
ijtc-1693	285	2	transactions	transaction	NOUN
ijtc-1693	285	3	on	on	ADP
ijtc-1693	285	4	business	business	NOUN
ijtc-1693	285	5	and	and	CCONJ
ijtc-1693	285	6	economics	economic	NOUN
ijtc-1693	285	7	,	,	PUNCT
ijtc-1693	285	8	20	20	NUM
ijtc-1693	285	9	,	,	PUNCT
ijtc-1693	285	10	92–103	92–103	PROPN
ijtc-1693	285	11	.	.	NOUN
ijtc-1693	285	12	https://doi.org/10.37394/23207.2023.20.10	https://doi.org/10.37394/23207.2023.20.10	PROPN
ijtc-1693	285	13	priharta	priharta	PROPN
ijtc-1693	285	14	,	,	PUNCT
ijtc-1693	285	15	a.	a.	PROPN
ijtc-1693	285	16	,	,	PUNCT
ijtc-1693	285	17	buana	buana	PROPN
ijtc-1693	285	18	,	,	PUNCT
ijtc-1693	285	19	y.	y.	PROPN
ijtc-1693	285	20	,	,	PUNCT
ijtc-1693	285	21	diana	diana	PROPN
ijtc-1693	285	22	,	,	PUNCT
ijtc-1693	285	23	d.	d.	PROPN
ijtc-1693	285	24	,	,	PUNCT
ijtc-1693	285	25	&	&	CCONJ
ijtc-1693	285	26	sintarini	sintarini	PROPN
ijtc-1693	285	27	,	,	PUNCT
ijtc-1693	285	28	f.	f.	PROPN
ijtc-1693	285	29	(	(	PUNCT
ijtc-1693	285	30	2022	2022	NUM
ijtc-1693	285	31	)	)	PUNCT
ijtc-1693	285	32	.	.	PUNCT
ijtc-1693	286	1	corporate	corporate	ADJ
ijtc-1693	286	2	governance	governance	NOUN
ijtc-1693	286	3	dan	dan	PROPN
ijtc-1693	286	4	kinerja	kinerja	PROPN
ijtc-1693	286	5	keuangan	keuangan	PROPN
ijtc-1693	286	6	 	 	SPACE
ijtc-1693	286	7	:	:	PUNCT
ijtc-1693	286	8	dampaknya	dampaknya	PROPN
ijtc-1693	286	9	pada	pada	PROPN
ijtc-1693	286	10	nilai	nilai	PROPN
ijtc-1693	286	11	perusahaan	perusahaan	PROPN
ijtc-1693	286	12	.	.	PROPN
ijtc-1693	287	1	jurnal	jurnal	PROPN
ijtc-1693	287	2	akuntansi	akuntansi	PROPN
ijtc-1693	287	3	dan	dan	PROPN
ijtc-1693	287	4	governance	governance	PROPN
ijtc-1693	287	5	,	,	PUNCT
ijtc-1693	287	6	3(1	3(1	NUM
ijtc-1693	287	7	)	)	PUNCT
ijtc-1693	287	8	,	,	PUNCT
ijtc-1693	287	9	16	16	NUM
ijtc-1693	287	10	.	.	PUNCT
ijtc-1693	288	1	https://doi.org/10.24853/jago.3.1.16-28	https://doi.org/10.24853/jago.3.1.16-28	PROPN
ijtc-1693	288	2	rachmadani	rachmadani	PROPN
ijtc-1693	288	3	,	,	PUNCT
ijtc-1693	288	4	a.	a.	NOUN
ijtc-1693	288	5	p.	p.	PROPN
ijtc-1693	288	6	,	,	PUNCT
ijtc-1693	288	7	ratnawati	ratnawati	PROPN
ijtc-1693	288	8	,	,	PUNCT
ijtc-1693	288	9	t.	t.	PROPN
ijtc-1693	288	10	,	,	PUNCT
ijtc-1693	288	11	ayu	ayu	PROPN
ijtc-1693	288	12	,	,	PUNCT
ijtc-1693	288	13	i.	i.	PROPN
ijtc-1693	288	14	,	,	PUNCT
ijtc-1693	288	15	&	&	CCONJ
ijtc-1693	288	16	brahmayanti	brahmayanti	PROPN
ijtc-1693	288	17	,	,	PUNCT
ijtc-1693	288	18	s.	s.	PROPN
ijtc-1693	288	19	(	(	PUNCT
ijtc-1693	288	20	2024	2024	NUM
ijtc-1693	288	21	)	)	PUNCT
ijtc-1693	288	22	.	.	PUNCT
ijtc-1693	289	1	the	the	DET
ijtc-1693	289	2	effect	effect	NOUN
ijtc-1693	289	3	of	of	ADP
ijtc-1693	289	4	investment	investment	NOUN
ijtc-1693	289	5	decisions	decision	NOUN
ijtc-1693	289	6	,	,	PUNCT
ijtc-1693	289	7	funding	funding	NOUN
ijtc-1693	289	8	decisions	decision	NOUN
ijtc-1693	289	9	,	,	PUNCT
ijtc-1693	289	10	operational	operational	ADJ
ijtc-1693	289	11	decisions	decision	NOUN
ijtc-1693	289	12	on	on	ADP
ijtc-1693	289	13	value	value	NOUN
ijtc-1693	289	14	of	of	ADP
ijtc-1693	289	15	the	the	DET
ijtc-1693	289	16	firm	firm	NOUN
ijtc-1693	289	17	through	through	ADP
ijtc-1693	289	18	financial	financial	ADJ
ijtc-1693	289	19	distress	distress	NOUN
ijtc-1693	289	20	as	as	ADP
ijtc-1693	289	21	intervening	intervene	VERB
ijtc-1693	289	22	and	and	CCONJ
ijtc-1693	289	23	good	good	ADJ
ijtc-1693	289	24	corporate	corporate	ADJ
ijtc-1693	289	25	governance	governance	NOUN
ijtc-1693	289	26	(	(	PUNCT
ijtc-1693	289	27	gcg	gcg	PROPN
ijtc-1693	289	28	)	)	PUNCT
ijtc-1693	289	29	as	as	ADP
ijtc-1693	289	30	moderating	moderate	VERB
ijtc-1693	289	31	.	.	PUNCT
ijtc-1693	290	1	internatioan	internatioan	PROPN
ijtc-1693	290	2	journal	journal	PROPN
ijtc-1693	290	3	of	of	ADP
ijtc-1693	290	4	economics	economics	PROPN
ijtc-1693	290	5	(	(	PUNCT
ijtc-1693	290	6	ijec	ijec	NOUN
ijtc-1693	290	7	)	)	PUNCT
ijtc-1693	290	8	,	,	PUNCT
ijtc-1693	290	9	3(1	3(1	NUM
ijtc-1693	290	10	)	)	PUNCT
ijtc-1693	290	11	,	,	PUNCT
ijtc-1693	290	12	563–580	563–580	NUM
ijtc-1693	290	13	.	.	PUNCT
ijtc-1693	291	1	https://doi.org/10.55299/ijec.v3i1.852	https://doi.org/10.55299/ijec.v3i1.852	PROPN
ijtc-1693	291	2	ramadhani	ramadhani	PROPN
ijtc-1693	291	3	,	,	PUNCT
ijtc-1693	291	4	b.	b.	PROPN
ijtc-1693	291	5	a.	a.	PROPN
ijtc-1693	291	6	,	,	PUNCT
ijtc-1693	291	7	&	&	CCONJ
ijtc-1693	291	8	nur	nur	PROPN
ijtc-1693	291	9	,	,	PUNCT
ijtc-1693	291	10	d.	d.	PROPN
ijtc-1693	291	11	i.	i.	PROPN
ijtc-1693	291	12	(	(	PUNCT
ijtc-1693	291	13	2024	2024	NUM
ijtc-1693	291	14	)	)	PUNCT
ijtc-1693	291	15	.	.	PUNCT
ijtc-1693	292	1	analysis	analysis	NOUN
ijtc-1693	292	2	of	of	ADP
ijtc-1693	292	3	company	company	NOUN
ijtc-1693	292	4	value	value	NOUN
ijtc-1693	292	5	and	and	CCONJ
ijtc-1693	292	6	financial	financial	ADJ
ijtc-1693	292	7	performance	performance	NOUN
ijtc-1693	292	8	as	as	ADP
ijtc-1693	292	9	intervening	intervene	VERB
ijtc-1693	292	10	variables	variable	NOUN
ijtc-1693	292	11	in	in	ADP
ijtc-1693	292	12	property	property	NOUN
ijtc-1693	292	13	,	,	PUNCT
ijtc-1693	292	14	real	real	ADJ
ijtc-1693	292	15	estate	estate	NOUN
ijtc-1693	292	16	and	and	CCONJ
ijtc-1693	292	17	building	build	VERB
ijtc-1693	292	18	construction	construction	NOUN
ijtc-1693	292	19	companies	company	NOUN
ijtc-1693	292	20	on	on	ADP
ijtc-1693	292	21	the	the	DET
ijtc-1693	292	22	indonesia	indonesia	PROPN
ijtc-1693	292	23	stock	stock	PROPN
ijtc-1693	292	24	exchange	exchange	PROPN
ijtc-1693	292	25	.	.	PUNCT
ijtc-1693	293	1	international	international	ADJ
ijtc-1693	293	2	journal	journal	PROPN
ijtc-1693	293	3	of	of	ADP
ijtc-1693	293	4	economics	economics	PROPN
ijtc-1693	293	5	(	(	PUNCT
ijtc-1693	293	6	ijec	ijec	NOUN
ijtc-1693	293	7	)	)	PUNCT
ijtc-1693	293	8	,	,	PUNCT
ijtc-1693	293	9	3(1	3(1	NUM
ijtc-1693	293	10	)	)	PUNCT
ijtc-1693	293	11	,	,	PUNCT
ijtc-1693	293	12	581–589	581–589	NUM
ijtc-1693	293	13	.	.	PUNCT
ijtc-1693	294	1	https://doi.org/10.55299/ijec.v3i1.867	https://doi.org/10.55299/ijec.v3i1.867	NOUN
ijtc-1693	294	2	robiyanto	robiyanto	ADP
ijtc-1693	294	3	,	,	PUNCT
ijtc-1693	294	4	r.	r.	PROPN
ijtc-1693	294	5	,	,	PUNCT
ijtc-1693	294	6	putra	putra	PROPN
ijtc-1693	294	7	,	,	PUNCT
ijtc-1693	294	8	a.	a.	PROPN
ijtc-1693	294	9	r.	r.	PROPN
ijtc-1693	294	10	,	,	PUNCT
ijtc-1693	294	11	&	&	CCONJ
ijtc-1693	294	12	lako	lako	PROPN
ijtc-1693	294	13	,	,	PUNCT
ijtc-1693	294	14	a.	a.	NOUN
ijtc-1693	294	15	(	(	PUNCT
ijtc-1693	294	16	2021	2021	NUM
ijtc-1693	294	17	)	)	PUNCT
ijtc-1693	294	18	.	.	PUNCT
ijtc-1693	295	1	the	the	DET
ijtc-1693	295	2	effect	effect	NOUN
ijtc-1693	295	3	of	of	ADP
ijtc-1693	295	4	corporate	corporate	ADJ
ijtc-1693	295	5	governance	governance	NOUN
ijtc-1693	295	6	and	and	CCONJ
ijtc-1693	295	7	intellectual	intellectual	ADJ
ijtc-1693	295	8	capital	capital	NOUN
ijtc-1693	295	9	toward	toward	ADP
ijtc-1693	295	10	financial	financial	ADJ
ijtc-1693	295	11	performance	performance	NOUN
ijtc-1693	295	12	and	and	CCONJ
ijtc-1693	295	13	firm	firm	ADJ
ijtc-1693	295	14	value	value	NOUN
ijtc-1693	295	15	of	of	ADP
ijtc-1693	295	16	socially	socially	ADV
ijtc-1693	295	17	responsible	responsible	ADJ
ijtc-1693	295	18	firms	firm	NOUN
ijtc-1693	295	19	.	.	PUNCT
ijtc-1693	296	1	contaduría	contaduría	VERB
ijtc-1693	296	2	y	y	PROPN
ijtc-1693	296	3	administración	administración	PROPN
ijtc-1693	296	4	,	,	PUNCT
ijtc-1693	296	5	66(1	66(1	NOUN
ijtc-1693	296	6	)	)	PUNCT
ijtc-1693	296	7	,	,	PUNCT
ijtc-1693	296	8	1–24	1–24	PROPN
ijtc-1693	296	9	.	.	PUNCT
ijtc-1693	297	1	https://doi.org/10.22201/fca.24488410e.2021.2489	https://doi.org/10.22201/fca.24488410e.2021.2489	NOUN
ijtc-1693	297	2	saddam	saddam	PROPN
ijtc-1693	297	3	,	,	PUNCT
ijtc-1693	297	4	m.	m.	NOUN
ijtc-1693	297	5	,	,	PUNCT
ijtc-1693	297	6	ali	ali	PROPN
ijtc-1693	297	7	,	,	PUNCT
ijtc-1693	297	8	o.	o.	PROPN
ijtc-1693	297	9	,	,	PUNCT
ijtc-1693	297	10	&	&	CCONJ
ijtc-1693	297	11	ali	ali	PROPN
ijtc-1693	297	12	,	,	PUNCT
ijtc-1693	297	13	j.	j.	PROPN
ijtc-1693	297	14	(	(	PUNCT
ijtc-1693	297	15	2021	2021	NUM
ijtc-1693	297	16	)	)	PUNCT
ijtc-1693	297	17	.	.	PUNCT
ijtc-1693	298	1	pengaruh	pengaruh	PROPN
ijtc-1693	298	2	profitabilitas	profitabilita	VERB
ijtc-1693	298	3	terhadap	terhadap	PROPN
ijtc-1693	298	4	nilai	nilai	PROPN
ijtc-1693	298	5	perusahaan	perusahaan	PROPN
ijtc-1693	298	6	(	(	PUNCT
ijtc-1693	298	7	studi	studi	PROPN
ijtc-1693	298	8	empiris	empiris	PROPN
ijtc-1693	298	9	pada	pada	PROPN
ijtc-1693	298	10	perusahaan	perusahaan	PROPN
ijtc-1693	298	11	sektor	sektor	PROPN
ijtc-1693	298	12	industri	industri	PROPN
ijtc-1693	298	13	barang	barang	PROPN
ijtc-1693	298	14	konsumsi	konsumsi	PROPN
ijtc-1693	298	15	di	di	PROPN
ijtc-1693	298	16	bursa	bursa	PROPN
ijtc-1693	298	17	efek	efek	NOUN
ijtc-1693	298	18	indonesia	indonesia	PROPN
ijtc-1693	298	19	tahun	tahun	PROPN
ijtc-1693	298	20	2017	2017	NUM
ijtc-1693	298	21	-	-	SYM
ijtc-1693	298	22	2019	2019	NUM
ijtc-1693	298	23	)	)	PUNCT
ijtc-1693	298	24	.	.	PUNCT
ijtc-1693	299	1	jurnal	jurnal	PROPN
ijtc-1693	299	2	neraca	neraca	PROPN
ijtc-1693	299	3	peradaban	peradaban	PROPN
ijtc-1693	299	4	,	,	PUNCT
ijtc-1693	299	5	1(2	1(2	NUM
ijtc-1693	299	6	)	)	PUNCT
ijtc-1693	299	7	,	,	PUNCT
ijtc-1693	299	8	128–135	128–135	NUM
ijtc-1693	299	9	.	.	PUNCT
ijtc-1693	300	1	https://doi.org/https://doi.org/10.55182/jnp.v1i2.36	https://doi.org/https://doi.org/10.55182/jnp.v1i2.36	NOUN
ijtc-1693	300	2	said	say	VERB
ijtc-1693	300	3	,	,	PUNCT
ijtc-1693	300	4	h.	h.	PROPN
ijtc-1693	300	5	s.	s.	PROPN
ijtc-1693	300	6	,	,	PUNCT
ijtc-1693	300	7	khotimah	khotimah	PROPN
ijtc-1693	300	8	,	,	PUNCT
ijtc-1693	300	9	c.	c.	PROPN
ijtc-1693	300	10	,	,	PUNCT
ijtc-1693	300	11	ardiansyah	ardiansyah	PROPN
ijtc-1693	300	12	,	,	PUNCT
ijtc-1693	300	13	d.	d.	PROPN
ijtc-1693	300	14	,	,	PUNCT
ijtc-1693	300	15	khadrinur	khadrinur	PROPN
ijtc-1693	300	16	,	,	PUNCT
ijtc-1693	300	17	h.	h.	PROPN
ijtc-1693	300	18	,	,	PUNCT
ijtc-1693	300	19	&	&	CCONJ
ijtc-1693	300	20	putri	putri	PROPN
ijtc-1693	300	21	,	,	PUNCT
ijtc-1693	300	22	m.	m.	NOUN
ijtc-1693	300	23	i.	i.	PROPN
ijtc-1693	300	24	(	(	PUNCT
ijtc-1693	300	25	2022	2022	NUM
ijtc-1693	300	26	)	)	PUNCT
ijtc-1693	300	27	.	.	PUNCT
ijtc-1693	301	1	teori	teori	PROPN
ijtc-1693	301	2	agensi	agensi	PROPN
ijtc-1693	301	3	 	 	SPACE
ijtc-1693	301	4	:	:	PUNCT
ijtc-1693	301	5	teori	teori	PROPN
ijtc-1693	301	6	agensi	agensi	PROPN
ijtc-1693	301	7	dalam	dalam	PROPN
ijtc-1693	301	8	perspektif	perspektif	PROPN
ijtc-1693	301	9	akuntansi	akuntansi	PROPN
ijtc-1693	301	10	syariah	syariah	PROPN
ijtc-1693	301	11	.	.	PUNCT
ijtc-1693	302	1	fair	fair	ADJ
ijtc-1693	302	2	value	value	NOUN
ijtc-1693	302	3	:	:	PUNCT
ijtc-1693	302	4	jurnal	jurnal	ADJ
ijtc-1693	302	5	ilmiah	ilmiah	PROPN
ijtc-1693	302	6	akuntansi	akuntansi	PROPN
ijtc-1693	302	7	dan	dan	PROPN
ijtc-1693	302	8	keuangan	keuangan	PROPN
ijtc-1693	302	9	,	,	PUNCT
ijtc-1693	302	10	5(5	5(5	NUM
ijtc-1693	302	11	)	)	PUNCT
ijtc-1693	302	12	,	,	PUNCT
ijtc-1693	302	13	2434–2439	2434–2439	NUM
ijtc-1693	302	14	.	.	PUNCT
ijtc-1693	303	1	https://doi.org/10.32670/fairvalue.v5i5.2757	https://doi.org/10.32670/fairvalue.v5i5.2757	X
ijtc-1693	303	2	saputri	saputri	ADJ
ijtc-1693	303	3	,	,	PUNCT
ijtc-1693	303	4	i.	i.	PROPN
ijtc-1693	303	5	a.	a.	PROPN
ijtc-1693	303	6	,	,	PUNCT
ijtc-1693	303	7	&	&	CCONJ
ijtc-1693	303	8	supramono	supramono	PROPN
ijtc-1693	303	9	,	,	PUNCT
ijtc-1693	303	10	s.	s.	PROPN
ijtc-1693	303	11	(	(	PUNCT
ijtc-1693	303	12	2021	2021	NUM
ijtc-1693	303	13	)	)	PUNCT
ijtc-1693	303	14	.	.	PUNCT
ijtc-1693	304	1	pengaruh	pengaruh	PROPN
ijtc-1693	304	2	kinerja	kinerja	PROPN
ijtc-1693	304	3	keuangan	keuangan	PROPN
ijtc-1693	304	4	terhadap	terhadap	PROPN
ijtc-1693	304	5	nilai	nilai	PROPN
ijtc-1693	304	6	perusahaan	perusahaan	PROPN
ijtc-1693	304	7	dengan	dengan	PROPN
ijtc-1693	304	8	profitabilitas	profitabilitas	PROPN
ijtc-1693	304	9	sebagai	sebagai	PROPN
ijtc-1693	304	10	variabel	variabel	PROPN
ijtc-1693	304	11	intervening	intervene	VERB
ijtc-1693	304	12	.	.	PUNCT
ijtc-1693	305	1	jurnal	jurnal	ADJ
ijtc-1693	305	2	riset	riset	PROPN
ijtc-1693	305	3	ekonomi	ekonomi	PROPN
ijtc-1693	305	4	dan	dan	PROPN
ijtc-1693	305	5	bisnis	bisnis	PROPN
ijtc-1693	305	6	,	,	PUNCT
ijtc-1693	305	7	14(2	14(2	NUM
ijtc-1693	305	8	)	)	PUNCT
ijtc-1693	305	9	,	,	PUNCT
ijtc-1693	305	10	117	117	NUM
ijtc-1693	305	11	.	.	PUNCT
ijtc-1693	306	1	https://doi.org/10.26623/jreb.v14i2.4228	https://doi.org/10.26623/jreb.v14i2.4228	AUX
ijtc-1693	306	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1693	306	3	the	the	DET
ijtc-1693	306	4	impact	impact	NOUN
ijtc-1693	306	5	of	of	ADP
ijtc-1693	306	6	investment	investment	NOUN
ijtc-1693	306	7	decisions	decision	NOUN
ijtc-1693	306	8	,	,	PUNCT
ijtc-1693	306	9	funding	funding	NOUN
ijtc-1693	306	10	strategies	strategy	NOUN
ijtc-1693	306	11	,	,	PUNCT
ijtc-1693	306	12	and	and	CCONJ
ijtc-1693	306	13	financial	financial	ADJ
ijtc-1693	306	14	performance	performance	NOUN
ijtc-1693	306	15	on	on	ADP
ijtc-1693	306	16	firm	firm	ADJ
ijtc-1693	306	17	value	value	NOUN
ijtc-1693	306	18	:	:	PUNCT
ijtc-1693	306	19	the	the	DET
ijtc-1693	306	20	moderating	moderate	VERB
ijtc-1693	306	21	role	role	NOUN
ijtc-1693	306	22	of	of	ADP
ijtc-1693	306	23	gcg	gcg	PROPN
ijtc-1693	306	24	erpina	erpina	PROPN
ijtc-1693	306	25	,	,	PUNCT
ijtc-1693	306	26	budhiarto	budhiarto	NOUN
ijtc-1693	306	27	,	,	PUNCT
ijtc-1693	306	28	and	and	CCONJ
ijtc-1693	306	29	mardiyani	mardiyani	VERB
ijtc-1693	306	30	16	16	NUM
ijtc-1693	306	31	|	|	ADV
ijtc-1693	306	32	ilomata	ilomata	PROPN
ijtc-1693	306	33	international	international	ADJ
ijtc-1693	306	34	journal	journal	NOUN
ijtc-1693	306	35	of	of	ADP
ijtc-1693	306	36	tax	tax	PROPN
ijtc-1693	306	37	&	&	CCONJ
ijtc-1693	306	38	accounting	account	VERB
ijtc-1693	306	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	306	40	satt	satt	NOUN
ijtc-1693	306	41	,	,	PUNCT
ijtc-1693	306	42	h.	h.	PROPN
ijtc-1693	306	43	,	,	PUNCT
ijtc-1693	306	44	chetioui	chetioui	NOUN
ijtc-1693	306	45	,	,	PUNCT
ijtc-1693	306	46	y.	y.	PROPN
ijtc-1693	306	47	,	,	PUNCT
ijtc-1693	306	48	ouahidi	ouahidi	NOUN
ijtc-1693	306	49	,	,	PUNCT
ijtc-1693	306	50	o.	o.	NOUN
ijtc-1693	306	51	,	,	PUNCT
ijtc-1693	306	52	bodolica	bodolica	PROPN
ijtc-1693	306	53	,	,	PUNCT
ijtc-1693	306	54	v.	v.	PROPN
ijtc-1693	306	55	,	,	PUNCT
ijtc-1693	306	56	&	&	CCONJ
ijtc-1693	306	57	lamiri	lamiri	PROPN
ijtc-1693	306	58	,	,	PUNCT
ijtc-1693	306	59	d.	d.	PROPN
ijtc-1693	306	60	(	(	PUNCT
ijtc-1693	306	61	2023	2023	NUM
ijtc-1693	306	62	)	)	PUNCT
ijtc-1693	306	63	.	.	PUNCT
ijtc-1693	307	1	capital	capital	NOUN
ijtc-1693	307	2	expenditure	expenditure	NOUN
ijtc-1693	307	3	and	and	CCONJ
ijtc-1693	307	4	firm	firm	ADJ
ijtc-1693	307	5	value	value	NOUN
ijtc-1693	307	6	in	in	ADP
ijtc-1693	307	7	the	the	DET
ijtc-1693	307	8	mena	mena	PROPN
ijtc-1693	307	9	region	region	PROPN
ijtc-1693	307	10	:	:	PUNCT
ijtc-1693	307	11	the	the	DET
ijtc-1693	307	12	role	role	NOUN
ijtc-1693	307	13	of	of	ADP
ijtc-1693	307	14	market	market	NOUN
ijtc-1693	307	15	competition	competition	NOUN
ijtc-1693	307	16	and	and	CCONJ
ijtc-1693	307	17	information	information	NOUN
ijtc-1693	307	18	asymmetry	asymmetry	NOUN
ijtc-1693	307	19	.	.	PUNCT
ijtc-1693	308	1	macroeconomics	macroeconomic	NOUN
ijtc-1693	308	2	and	and	CCONJ
ijtc-1693	308	3	finance	finance	NOUN
ijtc-1693	308	4	in	in	ADP
ijtc-1693	308	5	emerging	emerge	VERB
ijtc-1693	308	6	market	market	NOUN
ijtc-1693	308	7	economies	economy	NOUN
ijtc-1693	308	8	.	.	PUNCT
ijtc-1693	309	1	https://doi.org/10.1080/17520843.2022.2163564	https://doi.org/10.1080/17520843.2022.2163564	PROPN
ijtc-1693	309	2	sherine	sherine	PROPN
ijtc-1693	309	3	,	,	PUNCT
ijtc-1693	309	4	c.	c.	PROPN
ijtc-1693	309	5	,	,	PUNCT
ijtc-1693	309	6	wiyanto	wiyanto	NOUN
ijtc-1693	309	7	,	,	PUNCT
ijtc-1693	309	8	h.	h.	PROPN
ijtc-1693	309	9	,	,	PUNCT
ijtc-1693	309	10	&	&	CCONJ
ijtc-1693	309	11	budiono	budiono	PROPN
ijtc-1693	309	12	,	,	PUNCT
ijtc-1693	309	13	h.	h.	PROPN
ijtc-1693	309	14	(	(	PUNCT
ijtc-1693	309	15	2022	2022	NUM
ijtc-1693	309	16	)	)	PUNCT
ijtc-1693	309	17	.	.	PUNCT
ijtc-1693	310	1	the	the	DET
ijtc-1693	310	2	effect	effect	NOUN
ijtc-1693	310	3	of	of	ADP
ijtc-1693	310	4	investment	investment	NOUN
ijtc-1693	310	5	decision	decision	NOUN
ijtc-1693	310	6	,	,	PUNCT
ijtc-1693	310	7	funding	funding	NOUN
ijtc-1693	310	8	decision	decision	NOUN
ijtc-1693	310	9	,	,	PUNCT
ijtc-1693	310	10	and	and	CCONJ
ijtc-1693	310	11	profitability	profitability	NOUN
ijtc-1693	310	12	on	on	ADP
ijtc-1693	310	13	the	the	DET
ijtc-1693	310	14	firm	firm	ADJ
ijtc-1693	310	15	value	value	NOUN
ijtc-1693	310	16	of	of	ADP
ijtc-1693	310	17	consumer	consumer	NOUN
ijtc-1693	310	18	goods	good	NOUN
ijtc-1693	310	19	industry	industry	NOUN
ijtc-1693	310	20	registered	register	VERB
ijtc-1693	310	21	in	in	ADP
ijtc-1693	310	22	indonesia	indonesia	PROPN
ijtc-1693	310	23	stock	stock	PROPN
ijtc-1693	310	24	exchange	exchange	PROPN
ijtc-1693	310	25	during	during	ADP
ijtc-1693	310	26	2017	2017	NUM
ijtc-1693	310	27	-	-	SYM
ijtc-1693	310	28	2020	2020	NUM
ijtc-1693	310	29	.	.	PUNCT
ijtc-1693	311	1	proceedings	proceeding	NOUN
ijtc-1693	311	2	of	of	ADP
ijtc-1693	311	3	the	the	DET
ijtc-1693	311	4	tenth	tenth	ADJ
ijtc-1693	311	5	international	international	ADJ
ijtc-1693	311	6	conference	conference	NOUN
ijtc-1693	311	7	on	on	ADP
ijtc-1693	311	8	entrepreneurship	entrepreneurship	NOUN
ijtc-1693	311	9	and	and	CCONJ
ijtc-1693	311	10	business	business	NOUN
ijtc-1693	311	11	management	management	NOUN
ijtc-1693	311	12	2021	2021	NUM
ijtc-1693	311	13	(	(	PUNCT
ijtc-1693	311	14	icebm	icebm	NOUN
ijtc-1693	311	15	2021	2021	NUM
ijtc-1693	311	16	)	)	PUNCT
ijtc-1693	311	17	,	,	PUNCT
ijtc-1693	311	18	653(icebm	653(icebm	NOUN
ijtc-1693	311	19	2021	2021	NUM
ijtc-1693	311	20	)	)	PUNCT
ijtc-1693	311	21	,	,	PUNCT
ijtc-1693	311	22	552–559	552–559	NUM
ijtc-1693	311	23	.	.	PUNCT
ijtc-1693	312	1	https://doi.org/10.2991/aebmr.k.220501.084	https://doi.org/10.2991/aebmr.k.220501.084	PROPN
ijtc-1693	312	2	silitonga	silitonga	PROPN
ijtc-1693	312	3	,	,	PUNCT
ijtc-1693	312	4	r.	r.	PROPN
ijtc-1693	312	5	,	,	PUNCT
ijtc-1693	312	6	&	&	CCONJ
ijtc-1693	312	7	marsono	marsono	PROPN
ijtc-1693	312	8	,	,	PUNCT
ijtc-1693	312	9	a.	a.	PROPN
ijtc-1693	312	10	d.	d.	PROPN
ijtc-1693	312	11	(	(	PUNCT
ijtc-1693	312	12	2024	2024	NUM
ijtc-1693	312	13	)	)	PUNCT
ijtc-1693	312	14	.	.	PUNCT
ijtc-1693	313	1	the	the	DET
ijtc-1693	313	2	influence	influence	NOUN
ijtc-1693	313	3	of	of	ADP
ijtc-1693	313	4	intellectual	intellectual	ADJ
ijtc-1693	313	5	capital	capital	NOUN
ijtc-1693	313	6	and	and	CCONJ
ijtc-1693	313	7	investment	investment	NOUN
ijtc-1693	313	8	decision	decision	NOUN
ijtc-1693	313	9	on	on	ADP
ijtc-1693	313	10	firm	firm	ADJ
ijtc-1693	313	11	value	value	NOUN
ijtc-1693	313	12	.	.	PUNCT
ijtc-1693	314	1	eduvest	eduv	ADJ
ijtc-1693	314	2	–	–	PUNCT
ijtc-1693	314	3	journal	journal	NOUN
ijtc-1693	314	4	of	of	ADP
ijtc-1693	314	5	universal	universal	ADJ
ijtc-1693	314	6	studies	study	NOUN
ijtc-1693	314	7	,	,	PUNCT
ijtc-1693	314	8	4(4	4(4	NUM
ijtc-1693	314	9	)	)	PUNCT
ijtc-1693	314	10	,	,	PUNCT
ijtc-1693	314	11	1890–1906	1890–1906	NUM
ijtc-1693	314	12	.	.	PUNCT
ijtc-1693	315	1	https://doi.org/https://doi.org/10.59188/eduvest.v4i4.1139	https://doi.org/https://doi.org/10.59188/eduvest.v4i4.1139	PROPN
ijtc-1693	315	2	sugiyono	sugiyono	PROPN
ijtc-1693	315	3	,	,	PUNCT
ijtc-1693	315	4	&	&	CCONJ
ijtc-1693	315	5	lestari	lestari	PROPN
ijtc-1693	315	6	,	,	PUNCT
ijtc-1693	315	7	p.	p.	NOUN
ijtc-1693	315	8	(	(	PUNCT
ijtc-1693	315	9	2021	2021	NUM
ijtc-1693	315	10	)	)	PUNCT
ijtc-1693	315	11	.	.	PUNCT
ijtc-1693	316	1	sugiyono	sugiyono	PROPN
ijtc-1693	316	2	,	,	PUNCT
ijtc-1693	316	3	lestari	lestari	PROPN
ijtc-1693	316	4	,	,	PUNCT
ijtc-1693	316	5	p.	p.	NOUN
ijtc-1693	316	6	m.	m.	NOUN
ijtc-1693	316	7	s	s	PART
ijtc-1693	316	8	(	(	PUNCT
ijtc-1693	316	9	sunarto	sunarto	PROPN
ijtc-1693	316	10	,	,	PUNCT
ijtc-1693	316	11	ed	ed	NOUN
ijtc-1693	316	12	.	.	PUNCT
ijtc-1693	316	13	;	;	PUNCT
ijtc-1693	316	14	1st	1st	ADJ
ijtc-1693	316	15	ed	ed	NOUN
ijtc-1693	316	16	.	.	PUNCT
ijtc-1693	316	17	)	)	PUNCT
ijtc-1693	316	18	.	.	PUNCT
ijtc-1693	317	1	alfabeta	alfabeta	PROPN
ijtc-1693	317	2	.	.	PUNCT
ijtc-1693	318	1	sumani	sumani	PROPN
ijtc-1693	318	2	,	,	PUNCT
ijtc-1693	318	3	s.	s.	PROPN
ijtc-1693	318	4	,	,	PUNCT
ijtc-1693	318	5	&	&	CCONJ
ijtc-1693	318	6	suryaningsih	suryaningsih	PROPN
ijtc-1693	318	7	,	,	PUNCT
ijtc-1693	318	8	i.	i.	PROPN
ijtc-1693	318	9	b.	b.	PROPN
ijtc-1693	318	10	(	(	PUNCT
ijtc-1693	318	11	2022	2022	NUM
ijtc-1693	318	12	)	)	PUNCT
ijtc-1693	318	13	.	.	PUNCT
ijtc-1693	319	1	the	the	DET
ijtc-1693	319	2	moderating	moderate	VERB
ijtc-1693	319	3	role	role	NOUN
ijtc-1693	319	4	of	of	ADP
ijtc-1693	319	5	good	good	ADJ
ijtc-1693	319	6	corporate	corporate	ADJ
ijtc-1693	319	7	governance	governance	NOUN
ijtc-1693	319	8	 	 	SPACE
ijtc-1693	319	9	:	:	PUNCT
ijtc-1693	319	10	the	the	DET
ijtc-1693	319	11	influence	influence	NOUN
ijtc-1693	319	12	of	of	ADP
ijtc-1693	319	13	capital	capital	NOUN
ijtc-1693	319	14	structure	structure	NOUN
ijtc-1693	319	15	,	,	PUNCT
ijtc-1693	319	16	profitability	profitability	NOUN
ijtc-1693	319	17	,	,	PUNCT
ijtc-1693	319	18	dividend	dividend	NOUN
ijtc-1693	319	19	payment	payment	NOUN
ijtc-1693	319	20	and	and	CCONJ
ijtc-1693	319	21	inflation	inflation	NOUN
ijtc-1693	319	22	on	on	ADP
ijtc-1693	319	23	the	the	DET
ijtc-1693	319	24	value	value	NOUN
ijtc-1693	319	25	of	of	ADP
ijtc-1693	319	26	mining	mining	NOUN
ijtc-1693	319	27	companies	company	NOUN
ijtc-1693	319	28	in	in	ADP
ijtc-1693	319	29	indonesia	indonesia	PROPN
ijtc-1693	319	30	access	access	NOUN
ijtc-1693	319	31	to	to	ADP
ijtc-1693	319	32	success	success	NOUN
ijtc-1693	319	33	.	.	PUNCT
ijtc-1693	320	1	general	general	ADJ
ijtc-1693	320	2	management	management	NOUN
ijtc-1693	320	3	,	,	PUNCT
ijtc-1693	320	4	23(188	23(188	NOUN
ijtc-1693	320	5	)	)	PUNCT
ijtc-1693	320	6	,	,	PUNCT
ijtc-1693	320	7	189–197	189–197	NUM
ijtc-1693	320	8	.	.	PUNCT
ijtc-1693	321	1	https://doi.org/10.47750/qas/23.188.25	https://doi.org/10.47750/qas/23.188.25	PROPN
ijtc-1693	321	2	susanto	susanto	NOUN
ijtc-1693	321	3	,	,	PUNCT
ijtc-1693	321	4	m.	m.	PROPN
ijtc-1693	321	5	y.	y.	PROPN
ijtc-1693	321	6	p.	p.	PROPN
ijtc-1693	321	7	,	,	PUNCT
ijtc-1693	321	8	&	&	CCONJ
ijtc-1693	321	9	mujiyati	mujiyati	PROPN
ijtc-1693	321	10	.	.	PUNCT
ijtc-1693	322	1	(	(	PUNCT
ijtc-1693	322	2	2024	2024	NUM
ijtc-1693	322	3	)	)	PUNCT
ijtc-1693	322	4	.	.	PUNCT
ijtc-1693	323	1	effect	effect	NOUN
ijtc-1693	323	2	of	of	ADP
ijtc-1693	323	3	investment	investment	NOUN
ijtc-1693	323	4	decisions	decision	NOUN
ijtc-1693	323	5	,	,	PUNCT
ijtc-1693	323	6	funding	funding	NOUN
ijtc-1693	323	7	decisions	decision	NOUN
ijtc-1693	323	8	,	,	PUNCT
ijtc-1693	323	9	and	and	CCONJ
ijtc-1693	323	10	dividend	dividend	NOUN
ijtc-1693	323	11	policy	policy	NOUN
ijtc-1693	323	12	on	on	ADP
ijtc-1693	323	13	the	the	DET
ijtc-1693	323	14	value	value	NOUN
ijtc-1693	323	15	of	of	ADP
ijtc-1693	323	16	the	the	DET
ijtc-1693	323	17	company	company	NOUN
ijtc-1693	323	18	.	.	PUNCT
ijtc-1693	324	1	dinasti	dinasti	PROPN
ijtc-1693	324	2	international	international	PROPN
ijtc-1693	324	3	journal	journal	PROPN
ijtc-1693	324	4	of	of	ADP
ijtc-1693	324	5	economics	economic	NOUN
ijtc-1693	324	6	,	,	PUNCT
ijtc-1693	324	7	finance	finance	NOUN
ijtc-1693	324	8	and	and	CCONJ
ijtc-1693	324	9	accounting	accounting	NOUN
ijtc-1693	324	10	(	(	PUNCT
ijtc-1693	324	11	dijefa	dijefa	PROPN
ijtc-1693	324	12	)	)	PUNCT
ijtc-1693	324	13	,	,	PUNCT
ijtc-1693	324	14	5(3	5(3	NUM
ijtc-1693	324	15	)	)	PUNCT
ijtc-1693	324	16	,	,	PUNCT
ijtc-1693	324	17	1762–1771	1762–1771	NUM
ijtc-1693	324	18	.	.	PUNCT
ijtc-1693	325	1	https://doi.org/https://doi.org/10.38035/dijefa.v5i3.3116	https://doi.org/https://doi.org/10.38035/dijefa.v5i3.3116	PROPN
ijtc-1693	325	2	suta	suta	PROPN
ijtc-1693	325	3	,	,	PUNCT
ijtc-1693	325	4	i.	i.	PROPN
ijtc-1693	325	5	w.	w.	PROPN
ijtc-1693	325	6	p.	p.	PROPN
ijtc-1693	325	7	,	,	PUNCT
ijtc-1693	325	8	anggya	anggya	PROPN
ijtc-1693	325	9	agustina	agustina	PROPN
ijtc-1693	325	10	,	,	PUNCT
ijtc-1693	325	11	p.	p.	NOUN
ijtc-1693	325	12	a.	a.	PROPN
ijtc-1693	325	13	,	,	PUNCT
ijtc-1693	325	14	&	&	CCONJ
ijtc-1693	325	15	sugiarta	sugiarta	PROPN
ijtc-1693	325	16	,	,	PUNCT
ijtc-1693	325	17	i.	i.	PROPN
ijtc-1693	325	18	n.	n.	PROPN
ijtc-1693	325	19	(	(	PUNCT
ijtc-1693	325	20	2016	2016	NUM
ijtc-1693	325	21	)	)	PUNCT
ijtc-1693	325	22	.	.	PUNCT
ijtc-1693	326	1	pengaruh	pengaruh	PROPN
ijtc-1693	326	2	kebijakan	kebijakan	PROPN
ijtc-1693	326	3	utang	utang	PROPN
ijtc-1693	326	4	pada	pada	PROPN
ijtc-1693	326	5	nilai	nilai	PROPN
ijtc-1693	326	6	perusahaan	perusahaan	PROPN
ijtc-1693	326	7	dengan	dengan	PROPN
ijtc-1693	326	8	kepemilikan	kepemilikan	PROPN
ijtc-1693	326	9	institusional	institusional	PROPN
ijtc-1693	326	10	sebagai	sebagai	PROPN
ijtc-1693	326	11	variabel	variabel	PROPN
ijtc-1693	326	12	moderasi	moderasi	PROPN
ijtc-1693	326	13	.	.	PUNCT
ijtc-1693	327	1	(	(	PUNCT
ijtc-1693	327	2	studi	studi	PROPN
ijtc-1693	327	3	pada	pada	PROPN
ijtc-1693	327	4	perusahaan	perusahaan	PROPN
ijtc-1693	327	5	manufaktur	manufaktur	PROPN
ijtc-1693	327	6	di	di	PROPN
ijtc-1693	327	7	bursa	bursa	PROPN
ijtc-1693	327	8	efek	efek	NOUN
ijtc-1693	327	9	indonesia	indonesia	PROPN
ijtc-1693	327	10	)	)	PUNCT
ijtc-1693	327	11	.	.	PUNCT
ijtc-1693	328	1	jurnal	jurnal	PROPN
ijtc-1693	328	2	bisnis	bisnis	PROPN
ijtc-1693	328	3	dan	dan	PROPN
ijtc-1693	328	4	kewirausahaan	kewirausahaan	PROPN
ijtc-1693	328	5	,	,	PUNCT
ijtc-1693	328	6	12(3	12(3	NUM
ijtc-1693	328	7	)	)	PUNCT
ijtc-1693	328	8	,	,	PUNCT
ijtc-1693	328	9	173	173	NUM
ijtc-1693	328	10	–	–	PUNCT
ijtc-1693	328	11	185	185	NUM
ijtc-1693	328	12	.	.	PUNCT
ijtc-1693	329	1	https://ojs.pnb.ac.id/index.php/jbk/article/view/181	https://ojs.pnb.ac.id/index.php/jbk/article/view/181	NOUN
ijtc-1693	329	2	syamsudin	syamsudin	NOUN
ijtc-1693	329	3	,	,	PUNCT
ijtc-1693	329	4	s.	s.	PROPN
ijtc-1693	329	5	,	,	PUNCT
ijtc-1693	329	6	setiadi	setiadi	PROPN
ijtc-1693	329	7	,	,	PUNCT
ijtc-1693	329	8	i.	i.	PROPN
ijtc-1693	329	9	,	,	PUNCT
ijtc-1693	329	10	santoso	santoso	NOUN
ijtc-1693	329	11	,	,	PUNCT
ijtc-1693	329	12	d.	d.	PROPN
ijtc-1693	329	13	,	,	PUNCT
ijtc-1693	329	14	&	&	CCONJ
ijtc-1693	329	15	setiany	setiany	PROPN
ijtc-1693	329	16	,	,	PUNCT
ijtc-1693	329	17	e.	e.	PROPN
ijtc-1693	329	18	(	(	PUNCT
ijtc-1693	329	19	2020	2020	NUM
ijtc-1693	329	20	)	)	PUNCT
ijtc-1693	329	21	.	.	PUNCT
ijtc-1693	330	1	capital	capital	NOUN
ijtc-1693	330	2	structure	structure	NOUN
ijtc-1693	330	3	and	and	CCONJ
ijtc-1693	330	4	investment	investment	NOUN
ijtc-1693	330	5	capital	capital	NOUN
ijtc-1693	330	6	structure	structure	NOUN
ijtc-1693	330	7	and	and	CCONJ
ijtc-1693	330	8	investment	investment	NOUN
ijtc-1693	330	9	decisions	decision	NOUN
ijtc-1693	330	10	on	on	ADP
ijtc-1693	330	11	firm	firm	ADJ
ijtc-1693	330	12	value	value	NOUN
ijtc-1693	330	13	with	with	ADP
ijtc-1693	330	14	profitability	profitability	NOUN
ijtc-1693	330	15	decisions	decision	NOUN
ijtc-1693	330	16	on	on	ADP
ijtc-1693	330	17	firm	firm	ADJ
ijtc-1693	330	18	value	value	NOUN
ijtc-1693	330	19	with	with	ADP
ijtc-1693	330	20	profitability	profitability	NOUN
ijtc-1693	330	21	as	as	ADP
ijtc-1693	330	22	a	a	DET
ijtc-1693	330	23	moderator	moderator	NOUN
ijtc-1693	330	24	as	as	ADP
ijtc-1693	330	25	a	a	DET
ijtc-1693	330	26	moderator	moderator	NOUN
ijtc-1693	330	27	.	.	PUNCT
ijtc-1693	331	1	jurnal	jurnal	PROPN
ijtc-1693	331	2	riset	riset	PROPN
ijtc-1693	331	3	akuntansi	akuntansi	PROPN
ijtc-1693	331	4	dan	dan	PROPN
ijtc-1693	331	5	keuangan	keuangan	PROPN
ijtc-1693	331	6	indonesia	indonesia	PROPN
ijtc-1693	331	7	,	,	PUNCT
ijtc-1693	331	8	5(3	5(3	NUM
ijtc-1693	331	9	)	)	PUNCT
ijtc-1693	331	10	,	,	PUNCT
ijtc-1693	331	11	287–295	287–295	NUM
ijtc-1693	331	12	.	.	PUNCT
ijtc-1693	332	1	http://journals.ums.ac.id/index.php/reaksi/index	http://journals.ums.ac.id/index.php/reaksi/index	NOUN
ijtc-1693	332	2	taufik	taufik	PROPN
ijtc-1693	332	3	,	,	PUNCT
ijtc-1693	332	4	a.	a.	PROPN
ijtc-1693	332	5	r.	r.	PROPN
ijtc-1693	332	6	,	,	PUNCT
ijtc-1693	332	7	sanusi	sanusi	PROPN
ijtc-1693	332	8	,	,	PUNCT
ijtc-1693	332	9	a.	a.	NOUN
ijtc-1693	332	10	,	,	PUNCT
ijtc-1693	332	11	&	&	CCONJ
ijtc-1693	332	12	assih	assih	PROPN
ijtc-1693	332	13	,	,	PUNCT
ijtc-1693	332	14	p.	p.	NOUN
ijtc-1693	332	15	(	(	PUNCT
ijtc-1693	332	16	2024	2024	NUM
ijtc-1693	332	17	)	)	PUNCT
ijtc-1693	332	18	.	.	PUNCT
ijtc-1693	333	1	the	the	DET
ijtc-1693	333	2	role	role	NOUN
ijtc-1693	333	3	of	of	ADP
ijtc-1693	333	4	financial	financial	ADJ
ijtc-1693	333	5	performance	performance	NOUN
ijtc-1693	333	6	,	,	PUNCT
ijtc-1693	333	7	audit	audit	NOUN
ijtc-1693	333	8	quality	quality	NOUN
ijtc-1693	333	9	,	,	PUNCT
ijtc-1693	333	10	and	and	CCONJ
ijtc-1693	333	11	corporate	corporate	ADJ
ijtc-1693	333	12	social	social	ADJ
ijtc-1693	333	13	responsibility	responsibility	NOUN
ijtc-1693	333	14	on	on	ADP
ijtc-1693	333	15	firm	firm	ADJ
ijtc-1693	333	16	value	value	NOUN
ijtc-1693	333	17	through	through	ADP
ijtc-1693	333	18	cost	cost	NOUN
ijtc-1693	333	19	of	of	ADP
ijtc-1693	333	20	capital	capital	NOUN
ijtc-1693	333	21	as	as	ADP
ijtc-1693	333	22	mediation	mediation	NOUN
ijtc-1693	333	23	.	.	PUNCT
ijtc-1693	334	1	8th	8th	ADJ
ijtc-1693	334	2	international	international	ADJ
ijtc-1693	334	3	conference	conference	NOUN
ijtc-1693	334	4	on	on	ADP
ijtc-1693	334	5	sustainability	sustainability	NOUN
ijtc-1693	334	6	:	:	PUNCT
ijtc-1693	334	7	sustainable	sustainable	ADJ
ijtc-1693	334	8	economics	economic	NOUN
ijtc-1693	334	9	,	,	PUNCT
ijtc-1693	334	10	kne	kne	PROPN
ijtc-1693	334	11	social	social	PROPN
ijtc-1693	334	12	sciences	sciences	PROPN
ijtc-1693	334	13	,	,	PUNCT
ijtc-1693	334	14	181–198	181–198	NUM
ijtc-1693	334	15	.	.	PUNCT
ijtc-1693	335	1	https://doi.org/10.18502/kss.v9i29.17250	https://doi.org/10.18502/kss.v9i29.17250	PROPN
ijtc-1693	335	2	tulcanaza	tulcanaza	NOUN
ijtc-1693	335	3	-	-	PUNCT
ijtc-1693	335	4	prieto	prieto	NOUN
ijtc-1693	335	5	,	,	PUNCT
ijtc-1693	335	6	a.	a.	PROPN
ijtc-1693	335	7	b.	b.	PROPN
ijtc-1693	335	8	,	,	PUNCT
ijtc-1693	335	9	lee	lee	PROPN
ijtc-1693	335	10	,	,	PUNCT
ijtc-1693	335	11	y.	y.	PROPN
ijtc-1693	335	12	,	,	PUNCT
ijtc-1693	335	13	&	&	CCONJ
ijtc-1693	335	14	anzules	anzule	NOUN
ijtc-1693	335	15	-	-	PUNCT
ijtc-1693	335	16	falcones	falcone	NOUN
ijtc-1693	335	17	,	,	PUNCT
ijtc-1693	335	18	w.	w.	NOUN
ijtc-1693	335	19	(	(	PUNCT
ijtc-1693	335	20	2024	2024	NUM
ijtc-1693	335	21	)	)	PUNCT
ijtc-1693	335	22	.	.	PUNCT
ijtc-1693	336	1	the	the	DET
ijtc-1693	336	2	moderating	moderate	VERB
ijtc-1693	336	3	role	role	NOUN
ijtc-1693	336	4	of	of	ADP
ijtc-1693	336	5	corporate	corporate	ADJ
ijtc-1693	336	6	governance	governance	NOUN
ijtc-1693	336	7	in	in	ADP
ijtc-1693	336	8	the	the	DET
ijtc-1693	336	9	relationship	relationship	NOUN
ijtc-1693	336	10	between	between	ADP
ijtc-1693	336	11	leverage	leverage	NOUN
ijtc-1693	336	12	and	and	CCONJ
ijtc-1693	336	13	firm	firm	ADJ
ijtc-1693	336	14	value	value	NOUN
ijtc-1693	336	15	:	:	PUNCT
ijtc-1693	336	16	evidence	evidence	NOUN
ijtc-1693	336	17	from	from	ADP
ijtc-1693	336	18	the	the	DET
ijtc-1693	336	19	korean	korean	ADJ
ijtc-1693	336	20	market	market	NOUN
ijtc-1693	336	21	.	.	PUNCT
ijtc-1693	337	1	risks	risk	NOUN
ijtc-1693	337	2	,	,	PUNCT
ijtc-1693	337	3	12(1	12(1	NUM
ijtc-1693	337	4	)	)	PUNCT
ijtc-1693	337	5	.	.	PUNCT
ijtc-1693	338	1	https://doi.org/10.3390/risks12010011	https://doi.org/10.3390/risks12010011	PROPN
ijtc-1693	338	2	yuswandani	yuswandani	PROPN
ijtc-1693	338	3	,	,	PUNCT
ijtc-1693	338	4	a.	a.	PROPN
ijtc-1693	338	5	e.	e.	PROPN
ijtc-1693	338	6	,	,	PUNCT
ijtc-1693	338	7	tubastuvi	tubastuvi	PROPN
ijtc-1693	338	8	,	,	PUNCT
ijtc-1693	338	9	n.	n.	NOUN
ijtc-1693	338	10	,	,	PUNCT
ijtc-1693	338	11	fitriati	fitriati	PROPN
ijtc-1693	338	12	,	,	PUNCT
ijtc-1693	338	13	a.	a.	NOUN
ijtc-1693	338	14	,	,	PUNCT
ijtc-1693	338	15	darmawan	darmawan	PROPN
ijtc-1693	338	16	,	,	PUNCT
ijtc-1693	338	17	a.	a.	PROPN
ijtc-1693	338	18	,	,	PUNCT
ijtc-1693	338	19	&	&	CCONJ
ijtc-1693	338	20	jaroenwanit	jaroenwanit	PROPN
ijtc-1693	338	21	,	,	PUNCT
ijtc-1693	338	22	p.	p.	NOUN
ijtc-1693	338	23	(	(	PUNCT
ijtc-1693	338	24	2024	2024	NUM
ijtc-1693	338	25	)	)	PUNCT
ijtc-1693	338	26	.	.	PUNCT
ijtc-1693	339	1	profitability	profitability	NOUN
ijtc-1693	339	2	as	as	ADP
ijtc-1693	339	3	a	a	DET
ijtc-1693	339	4	moderator	moderator	NOUN
ijtc-1693	339	5	:	:	PUNCT
ijtc-1693	339	6	assessing	assess	VERB
ijtc-1693	339	7	the	the	DET
ijtc-1693	339	8	influence	influence	NOUN
ijtc-1693	339	9	of	of	ADP
ijtc-1693	339	10	capital	capital	NOUN
ijtc-1693	339	11	structure	structure	NOUN
ijtc-1693	339	12	,	,	PUNCT
ijtc-1693	339	13	investment	investment	NOUN
ijtc-1693	339	14	decision	decision	NOUN
ijtc-1693	339	15	,	,	PUNCT
ijtc-1693	339	16	and	and	CCONJ
ijtc-1693	339	17	firm	firm	ADJ
ijtc-1693	339	18	size	size	NOUN
ijtc-1693	339	19	on	on	ADP
ijtc-1693	339	20	firm	firm	ADJ
ijtc-1693	339	21	value	value	NOUN
ijtc-1693	339	22	.	.	PUNCT
ijtc-1693	340	1	jurnal	jurnal	ADJ
ijtc-1693	340	2	riset	riset	PROPN
ijtc-1693	340	3	akuntansi	akuntansi	PROPN
ijtc-1693	340	4	dan	dan	PROPN
ijtc-1693	340	5	keuangan	keuangan	PROPN
ijtc-1693	340	6	indonesia	indonesia	PROPN
ijtc-1693	340	7	,	,	PUNCT
ijtc-1693	340	8	9(1	9(1	NUM
ijtc-1693	340	9	)	)	PUNCT
ijtc-1693	340	10	,	,	PUNCT
ijtc-1693	340	11	125–137	125–137	NUM
ijtc-1693	340	12	.	.	PUNCT
ijtc-1693	341	1	https://doi.org/https://doi.org/10.23917/reaksi.v9i1.4044	https://doi.org/https://doi.org/10.23917/reaksi.v9i1.4044	PROPN
ijtc-1693	342	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1693	342	2	the	the	DET
ijtc-1693	342	3	impact	impact	NOUN
ijtc-1693	342	4	of	of	ADP
ijtc-1693	342	5	investment	investment	NOUN
ijtc-1693	342	6	decisions	decision	NOUN
ijtc-1693	342	7	,	,	PUNCT
ijtc-1693	342	8	funding	funding	NOUN
ijtc-1693	342	9	strategies	strategy	NOUN
ijtc-1693	342	10	,	,	PUNCT
ijtc-1693	342	11	and	and	CCONJ
ijtc-1693	342	12	financial	financial	ADJ
ijtc-1693	342	13	performance	performance	NOUN
ijtc-1693	342	14	on	on	ADP
ijtc-1693	342	15	firm	firm	ADJ
ijtc-1693	342	16	value	value	NOUN
ijtc-1693	342	17	:	:	PUNCT
ijtc-1693	342	18	the	the	DET
ijtc-1693	342	19	moderating	moderate	VERB
ijtc-1693	342	20	role	role	NOUN
ijtc-1693	342	21	of	of	ADP
ijtc-1693	342	22	gcg	gcg	PROPN
ijtc-1693	342	23	erpina	erpina	PROPN
ijtc-1693	342	24	,	,	PUNCT
ijtc-1693	342	25	budhiarto	budhiarto	NOUN
ijtc-1693	342	26	,	,	PUNCT
ijtc-1693	342	27	and	and	CCONJ
ijtc-1693	342	28	mardiyani	mardiyani	VERB
ijtc-1693	342	29	17	17	NUM
ijtc-1693	342	30	|	|	ADV
ijtc-1693	342	31	ilomata	ilomata	PROPN
ijtc-1693	342	32	international	international	ADJ
ijtc-1693	342	33	journal	journal	NOUN
ijtc-1693	342	34	of	of	ADP
ijtc-1693	342	35	tax	tax	PROPN
ijtc-1693	342	36	&	&	CCONJ
ijtc-1693	342	37	accounting	account	VERB
ijtc-1693	342	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1693	342	39	zaki	zaki	PROPN
ijtc-1693	342	40	,	,	PUNCT
ijtc-1693	342	41	p.	p.	PROPN
ijtc-1693	342	42	f.	f.	PROPN
ijtc-1693	342	43	,	,	PUNCT
ijtc-1693	342	44	widiyanti	widiyanti	NOUN
ijtc-1693	342	45	,	,	PUNCT
ijtc-1693	342	46	m.	m.	NOUN
ijtc-1693	342	47	,	,	PUNCT
ijtc-1693	342	48	&	&	CCONJ
ijtc-1693	342	49	andriana	andriana	PROPN
ijtc-1693	342	50	,	,	PUNCT
ijtc-1693	342	51	i.	i.	PROPN
ijtc-1693	342	52	(	(	PUNCT
ijtc-1693	342	53	2023	2023	NUM
ijtc-1693	342	54	)	)	PUNCT
ijtc-1693	342	55	.	.	PUNCT
ijtc-1693	343	1	the	the	DET
ijtc-1693	343	2	influence	influence	NOUN
ijtc-1693	343	3	of	of	ADP
ijtc-1693	343	4	investment	investment	NOUN
ijtc-1693	343	5	and	and	CCONJ
ijtc-1693	343	6	funding	funding	NOUN
ijtc-1693	343	7	decisions	decision	NOUN
ijtc-1693	343	8	on	on	ADP
ijtc-1693	343	9	company	company	NOUN
ijtc-1693	343	10	value	value	NOUN
ijtc-1693	343	11	with	with	ADP
ijtc-1693	343	12	intervening	intervene	VERB
ijtc-1693	343	13	variables	variable	NOUN
ijtc-1693	343	14	of	of	ADP
ijtc-1693	343	15	dividend	dividend	NOUN
ijtc-1693	343	16	policy	policy	NOUN
ijtc-1693	343	17	in	in	ADP
ijtc-1693	343	18	companies	company	NOUN
ijtc-1693	343	19	listed	list	VERB
ijtc-1693	343	20	on	on	ADP
ijtc-1693	343	21	the	the	DET
ijtc-1693	343	22	jakarta	jakarta	PROPN
ijtc-1693	343	23	islamic	islamic	PROPN
ijtc-1693	343	24	index	index	PROPN
ijtc-1693	343	25	.	.	PUNCT
ijtc-1693	344	1	injuruty	injuruty	PROPN
ijtc-1693	344	2	:	:	PUNCT
ijtc-1693	344	3	interdiciplinary	interdiciplinary	ADJ
ijtc-1693	344	4	journal	journal	NOUN
ijtc-1693	344	5	and	and	CCONJ
ijtc-1693	344	6	humanity	humanity	NOUN
ijtc-1693	344	7	,	,	PUNCT
ijtc-1693	344	8	2(8	2(8	NUM
ijtc-1693	344	9	)	)	PUNCT
ijtc-1693	344	10	,	,	PUNCT
ijtc-1693	344	11	674–679	674–679	NUM
ijtc-1693	344	12	.	.	PUNCT
ijtc-1693	345	1	https://doi.org/https://doi.org/10.58631/injurity.v2i8.115	https://doi.org/https://doi.org/10.58631/injurity.v2i8.115	PROPN
ijtc-1693	345	2	.	.	PUNCT
ijtc-1693	346	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
