id	sid	tid	token	lemma	pos
ijtc-1791	1	1	ilomata	ilomata	PROPN
ijtc-1791	1	2	international	international	ADJ
ijtc-1791	1	3	journal	journal	NOUN
ijtc-1791	1	4	of	of	ADP
ijtc-1791	1	5	tax	tax	PROPN
ijtc-1791	1	6	&	&	CCONJ
ijtc-1791	1	7	accounting	account	VERB
ijtc-1791	1	8	p	p	PROPN
ijtc-1791	1	9	-	-	PUNCT
ijtc-1791	1	10	issn	issn	NOUN
ijtc-1791	1	11	:	:	PUNCT
ijtc-1791	1	12	2714	2714	NUM
ijtc-1791	1	13	-	-	SYM
ijtc-1791	1	14	9838	9838	NUM
ijtc-1791	1	15	;	;	PUNCT
ijtc-1791	1	16	e	e	X
ijtc-1791	1	17	-	-	PUNCT
ijtc-1791	1	18	issn	issn	NOUN
ijtc-1791	1	19	:	:	PUNCT
ijtc-1791	1	20	2714	2714	NUM
ijtc-1791	1	21	-	-	SYM
ijtc-1791	1	22	9846	9846	NUM
ijtc-1791	1	23	volume	volume	NOUN
ijtc-1791	1	24	6	6	NUM
ijtc-1791	1	25	,	,	PUNCT
ijtc-1791	1	26	issue	issue	NOUN
ijtc-1791	1	27	1	1	NUM
ijtc-1791	1	28	,	,	PUNCT
ijtc-1791	1	29	january	january	PROPN
ijtc-1791	1	30	2025	2025	NUM
ijtc-1791	1	31	page	page	NOUN
ijtc-1791	1	32	no	no	NOUN
ijtc-1791	1	33	.	.	NOUN
ijtc-1791	1	34	111	111	NUM
ijtc-1791	1	35	-	-	SYM
ijtc-1791	1	36	126	126	NUM
ijtc-1791	1	37	111	111	NUM
ijtc-1791	1	38	|	|	NOUN
ijtc-1791	1	39	ilomata	ilomata	NOUN
ijtc-1791	1	40	international	international	ADJ
ijtc-1791	1	41	journal	journal	NOUN
ijtc-1791	1	42	of	of	ADP
ijtc-1791	1	43	tax	tax	PROPN
ijtc-1791	1	44	&	&	CCONJ
ijtc-1791	1	45	accounting	accounting	PROPN
ijtc-1791	1	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	1	47	the	the	DET
ijtc-1791	1	48	effect	effect	NOUN
ijtc-1791	1	49	of	of	ADP
ijtc-1791	1	50	political	political	ADJ
ijtc-1791	1	51	connections	connection	NOUN
ijtc-1791	1	52	on	on	ADP
ijtc-1791	1	53	earnings	earning	NOUN
ijtc-1791	1	54	quality	quality	NOUN
ijtc-1791	1	55	with	with	ADP
ijtc-1791	1	56	the	the	DET
ijtc-1791	1	57	moderating	moderate	VERB
ijtc-1791	1	58	role	role	NOUN
ijtc-1791	1	59	of	of	ADP
ijtc-1791	1	60	family	family	NOUN
ijtc-1791	1	61	ownership	ownership	NOUN
ijtc-1791	1	62	:	:	PUNCT
ijtc-1791	1	63	a	a	DET
ijtc-1791	1	64	study	study	NOUN
ijtc-1791	1	65	of	of	ADP
ijtc-1791	1	66	manufacturing	manufacturing	NOUN
ijtc-1791	1	67	firms	firm	NOUN
ijtc-1791	1	68	in	in	ADP
ijtc-1791	1	69	indonesia	indonesia	PROPN
ijtc-1791	1	70	kamil	kamil	PROPN
ijtc-1791	1	71	adinataˡ	adinataˡ	PROPN
ijtc-1791	1	72	,	,	PUNCT
ijtc-1791	1	73	eddy	eddy	PROPN
ijtc-1791	1	74	suranta²	suranta²	PROPN
ijtc-1791	1	75	ˡ²universitas	ˡ²universita	NOUN
ijtc-1791	1	76	bengkulu	bengkulu	VERB
ijtc-1791	1	77	,	,	PUNCT
ijtc-1791	1	78	indonesia	indonesia	PROPN
ijtc-1791	1	79	correspondent	correspondent	NOUN
ijtc-1791	1	80	:	:	PUNCT
ijtc-1791	1	81	kamiladinata10@gmail.com1	kamiladinata10@gmail.com1	PROPN
ijtc-1791	1	82	received	receive	VERB
ijtc-1791	1	83	:	:	PUNCT
ijtc-1791	1	84	december	december	PROPN
ijtc-1791	1	85	28	28	NUM
ijtc-1791	1	86	,	,	PUNCT
ijtc-1791	1	87	2024	2024	NUM
ijtc-1791	1	88	accepted	accept	VERB
ijtc-1791	1	89	:	:	PUNCT
ijtc-1791	1	90	january	january	PROPN
ijtc-1791	1	91	10	10	NUM
ijtc-1791	1	92	,	,	PUNCT
ijtc-1791	1	93	2025	2025	NUM
ijtc-1791	1	94	published	publish	VERB
ijtc-1791	1	95	:	:	PUNCT
ijtc-1791	1	96	january	january	PROPN
ijtc-1791	1	97	31	31	NUM
ijtc-1791	1	98	,	,	PUNCT
ijtc-1791	1	99	2025	2025	NUM
ijtc-1791	1	100	citation	citation	NOUN
ijtc-1791	1	101	:	:	PUNCT
ijtc-1791	1	102	adinata	adinata	PROPN
ijtc-1791	1	103	,	,	PUNCT
ijtc-1791	1	104	k.	k.	PROPN
ijtc-1791	1	105	,	,	PUNCT
ijtc-1791	1	106	suranta	suranta	NOUN
ijtc-1791	1	107	,	,	PUNCT
ijtc-1791	1	108	e.	e.	PROPN
ijtc-1791	1	109	(	(	PUNCT
ijtc-1791	1	110	2025	2025	NUM
ijtc-1791	1	111	)	)	PUNCT
ijtc-1791	1	112	.	.	PUNCT
ijtc-1791	2	1	the	the	DET
ijtc-1791	2	2	effect	effect	NOUN
ijtc-1791	2	3	of	of	ADP
ijtc-1791	2	4	political	political	ADJ
ijtc-1791	2	5	connections	connection	NOUN
ijtc-1791	2	6	on	on	ADP
ijtc-1791	2	7	earnings	earning	NOUN
ijtc-1791	2	8	quality	quality	NOUN
ijtc-1791	2	9	with	with	ADP
ijtc-1791	2	10	the	the	DET
ijtc-1791	2	11	moderating	moderate	VERB
ijtc-1791	2	12	role	role	NOUN
ijtc-1791	2	13	of	of	ADP
ijtc-1791	2	14	family	family	NOUN
ijtc-1791	2	15	ownership	ownership	NOUN
ijtc-1791	2	16	:	:	PUNCT
ijtc-1791	2	17	a	a	DET
ijtc-1791	2	18	study	study	NOUN
ijtc-1791	2	19	of	of	ADP
ijtc-1791	2	20	manufacturing	manufacturing	NOUN
ijtc-1791	2	21	firms	firm	NOUN
ijtc-1791	2	22	in	in	ADP
ijtc-1791	2	23	indonesia	indonesia	PROPN
ijtc-1791	2	24	.	.	PUNCT
ijtc-1791	3	1	ilomata	ilomata	PROPN
ijtc-1791	3	2	international	international	ADJ
ijtc-1791	3	3	journal	journal	NOUN
ijtc-1791	3	4	of	of	ADP
ijtc-1791	3	5	tax	tax	NOUN
ijtc-1791	3	6	and	and	CCONJ
ijtc-1791	3	7	accounting	accounting	NOUN
ijtc-1791	3	8	,	,	PUNCT
ijtc-1791	3	9	6(1	6(1	NUM
ijtc-1791	3	10	)	)	PUNCT
ijtc-1791	3	11	,	,	PUNCT
ijtc-1791	3	12	90	90	NUM
ijtc-1791	3	13	-	-	SYM
ijtc-1791	3	14	110	110	NUM
ijtc-1791	3	15	.	.	PUNCT
ijtc-1791	4	1	https://doi.org/10.61194/ijtc.v6i1.1791	https://doi.org/10.61194/ijtc.v6i1.1791	PRON
ijtc-1791	4	2	abstract	abstract	NOUN
ijtc-1791	4	3	:	:	PUNCT
ijtc-1791	4	4	this	this	DET
ijtc-1791	4	5	study	study	NOUN
ijtc-1791	4	6	aims	aim	VERB
ijtc-1791	4	7	to	to	PART
ijtc-1791	4	8	examine	examine	VERB
ijtc-1791	4	9	the	the	DET
ijtc-1791	4	10	effect	effect	NOUN
ijtc-1791	4	11	of	of	ADP
ijtc-1791	4	12	political	political	ADJ
ijtc-1791	4	13	links	link	NOUN
ijtc-1791	4	14	on	on	ADP
ijtc-1791	4	15	the	the	DET
ijtc-1791	4	16	quality	quality	NOUN
ijtc-1791	4	17	of	of	ADP
ijtc-1791	4	18	earnings	earning	NOUN
ijtc-1791	4	19	in	in	ADP
ijtc-1791	4	20	manufacturing	manufacturing	NOUN
ijtc-1791	4	21	companies	company	NOUN
ijtc-1791	4	22	listed	list	VERB
ijtc-1791	4	23	on	on	ADP
ijtc-1791	4	24	the	the	DET
ijtc-1791	4	25	indonesia	indonesia	PROPN
ijtc-1791	4	26	stock	stock	PROPN
ijtc-1791	4	27	exchange	exchange	PROPN
ijtc-1791	4	28	(	(	PUNCT
ijtc-1791	4	29	idx	idx	PROPN
ijtc-1791	4	30	)	)	PUNCT
ijtc-1791	4	31	between	between	ADP
ijtc-1791	4	32	2020	2020	NUM
ijtc-1791	4	33	and	and	CCONJ
ijtc-1791	4	34	2022	2022	NUM
ijtc-1791	4	35	,	,	PUNCT
ijtc-1791	4	36	utilizing	utilize	VERB
ijtc-1791	4	37	family	family	NOUN
ijtc-1791	4	38	ownership	ownership	NOUN
ijtc-1791	4	39	as	as	ADP
ijtc-1791	4	40	a	a	DET
ijtc-1791	4	41	moderating	moderate	VERB
ijtc-1791	4	42	variable	variable	NOUN
ijtc-1791	4	43	.	.	PUNCT
ijtc-1791	5	1	discretionary	discretionary	ADJ
ijtc-1791	5	2	accruals	accrual	NOUN
ijtc-1791	5	3	based	base	VERB
ijtc-1791	5	4	on	on	ADP
ijtc-1791	5	5	the	the	DET
ijtc-1791	5	6	modified	modify	VERB
ijtc-1791	5	7	jones	jones	PROPN
ijtc-1791	5	8	model	model	PROPN
ijtc-1791	5	9	are	be	AUX
ijtc-1791	5	10	used	use	VERB
ijtc-1791	5	11	to	to	PART
ijtc-1791	5	12	quantify	quantify	VERB
ijtc-1791	5	13	earnings	earning	NOUN
ijtc-1791	5	14	quality	quality	NOUN
ijtc-1791	5	15	using	use	VERB
ijtc-1791	5	16	panel	panel	NOUN
ijtc-1791	5	17	data	datum	NOUN
ijtc-1791	5	18	regression	regression	NOUN
ijtc-1791	5	19	analysis	analysis	NOUN
ijtc-1791	5	20	and	and	CCONJ
ijtc-1791	5	21	a	a	DET
ijtc-1791	5	22	quantitative	quantitative	ADJ
ijtc-1791	5	23	explanatory	explanatory	ADJ
ijtc-1791	5	24	approach	approach	NOUN
ijtc-1791	5	25	.	.	PUNCT
ijtc-1791	6	1	the	the	DET
ijtc-1791	6	2	findings	finding	NOUN
ijtc-1791	6	3	indicate	indicate	VERB
ijtc-1791	6	4	that	that	SCONJ
ijtc-1791	6	5	neither	neither	CCONJ
ijtc-1791	6	6	political	political	ADJ
ijtc-1791	6	7	connections	connection	NOUN
ijtc-1791	6	8	nor	nor	CCONJ
ijtc-1791	6	9	family	family	NOUN
ijtc-1791	6	10	ownership	ownership	NOUN
ijtc-1791	6	11	have	have	VERB
ijtc-1791	6	12	a	a	DET
ijtc-1791	6	13	direct	direct	ADJ
ijtc-1791	6	14	effect	effect	NOUN
ijtc-1791	6	15	on	on	ADP
ijtc-1791	6	16	earnings	earning	NOUN
ijtc-1791	6	17	quality	quality	NOUN
ijtc-1791	6	18	.	.	PUNCT
ijtc-1791	7	1	however	however	ADV
ijtc-1791	7	2	,	,	PUNCT
ijtc-1791	7	3	the	the	DET
ijtc-1791	7	4	quality	quality	NOUN
ijtc-1791	7	5	of	of	ADP
ijtc-1791	7	6	earnings	earning	NOUN
ijtc-1791	7	7	is	be	AUX
ijtc-1791	7	8	significantly	significantly	ADV
ijtc-1791	7	9	impacted	impact	VERB
ijtc-1791	7	10	negatively	negatively	ADV
ijtc-1791	7	11	by	by	ADP
ijtc-1791	7	12	the	the	DET
ijtc-1791	7	13	combination	combination	NOUN
ijtc-1791	7	14	of	of	ADP
ijtc-1791	7	15	family	family	NOUN
ijtc-1791	7	16	ownership	ownership	NOUN
ijtc-1791	7	17	and	and	CCONJ
ijtc-1791	7	18	political	political	ADJ
ijtc-1791	7	19	connections	connection	NOUN
ijtc-1791	7	20	.	.	PUNCT
ijtc-1791	8	1	this	this	PRON
ijtc-1791	8	2	suggests	suggest	VERB
ijtc-1791	8	3	that	that	SCONJ
ijtc-1791	8	4	family	family	NOUN
ijtc-1791	8	5	ownership	ownership	NOUN
ijtc-1791	8	6	amplifies	amplify	VERB
ijtc-1791	8	7	the	the	DET
ijtc-1791	8	8	negative	negative	ADJ
ijtc-1791	8	9	impact	impact	NOUN
ijtc-1791	8	10	of	of	ADP
ijtc-1791	8	11	political	political	ADJ
ijtc-1791	8	12	connections	connection	NOUN
ijtc-1791	8	13	on	on	ADP
ijtc-1791	8	14	earnings	earning	NOUN
ijtc-1791	8	15	quality	quality	NOUN
ijtc-1791	8	16	,	,	PUNCT
ijtc-1791	8	17	contrary	contrary	ADV
ijtc-1791	8	18	to	to	ADP
ijtc-1791	8	19	the	the	DET
ijtc-1791	8	20	initial	initial	ADJ
ijtc-1791	8	21	assumption	assumption	NOUN
ijtc-1791	8	22	that	that	SCONJ
ijtc-1791	8	23	family	family	NOUN
ijtc-1791	8	24	ownership	ownership	NOUN
ijtc-1791	8	25	would	would	AUX
ijtc-1791	8	26	enhance	enhance	VERB
ijtc-1791	8	27	internal	internal	ADJ
ijtc-1791	8	28	control	control	NOUN
ijtc-1791	8	29	.	.	PUNCT
ijtc-1791	9	1	these	these	DET
ijtc-1791	9	2	results	result	NOUN
ijtc-1791	9	3	support	support	VERB
ijtc-1791	9	4	the	the	DET
ijtc-1791	9	5	agency	agency	NOUN
ijtc-1791	9	6	theory	theory	NOUN
ijtc-1791	9	7	perspective	perspective	NOUN
ijtc-1791	9	8	,	,	PUNCT
ijtc-1791	9	9	whereby	whereby	SCONJ
ijtc-1791	9	10	dominant	dominant	ADJ
ijtc-1791	9	11	family	family	NOUN
ijtc-1791	9	12	control	control	NOUN
ijtc-1791	9	13	combined	combine	VERB
ijtc-1791	9	14	with	with	ADP
ijtc-1791	9	15	political	political	ADJ
ijtc-1791	9	16	connections	connection	NOUN
ijtc-1791	9	17	exacerbates	exacerbate	VERB
ijtc-1791	9	18	agency	agency	NOUN
ijtc-1791	9	19	problems	problem	NOUN
ijtc-1791	9	20	and	and	CCONJ
ijtc-1791	9	21	reduces	reduce	VERB
ijtc-1791	9	22	the	the	DET
ijtc-1791	9	23	reliability	reliability	NOUN
ijtc-1791	9	24	of	of	ADP
ijtc-1791	9	25	financial	financial	ADJ
ijtc-1791	9	26	reporting	reporting	NOUN
ijtc-1791	9	27	.	.	PUNCT
ijtc-1791	10	1	this	this	DET
ijtc-1791	10	2	study	study	NOUN
ijtc-1791	10	3	contributes	contribute	VERB
ijtc-1791	10	4	to	to	ADP
ijtc-1791	10	5	the	the	DET
ijtc-1791	10	6	body	body	NOUN
ijtc-1791	10	7	of	of	ADP
ijtc-1791	10	8	information	information	NOUN
ijtc-1791	10	9	on	on	ADP
ijtc-1791	10	10	corporate	corporate	ADJ
ijtc-1791	10	11	governance	governance	NOUN
ijtc-1791	10	12	in	in	ADP
ijtc-1791	10	13	developing	develop	VERB
ijtc-1791	10	14	countries	country	NOUN
ijtc-1791	10	15	and	and	CCONJ
ijtc-1791	10	16	provides	provide	VERB
ijtc-1791	10	17	stakeholders	stakeholder	NOUN
ijtc-1791	10	18	and	and	CCONJ
ijtc-1791	10	19	regulators	regulator	NOUN
ijtc-1791	10	20	with	with	ADP
ijtc-1791	10	21	useful	useful	ADJ
ijtc-1791	10	22	advice	advice	NOUN
ijtc-1791	10	23	on	on	ADP
ijtc-1791	10	24	how	how	SCONJ
ijtc-1791	10	25	to	to	PART
ijtc-1791	10	26	improve	improve	VERB
ijtc-1791	10	27	monitoring	monitoring	NOUN
ijtc-1791	10	28	of	of	ADP
ijtc-1791	10	29	companies	company	NOUN
ijtc-1791	10	30	with	with	ADP
ijtc-1791	10	31	significant	significant	ADJ
ijtc-1791	10	32	family	family	NOUN
ijtc-1791	10	33	ownership	ownership	NOUN
ijtc-1791	10	34	and	and	CCONJ
ijtc-1791	10	35	political	political	ADJ
ijtc-1791	10	36	connections	connection	NOUN
ijtc-1791	10	37	.	.	PUNCT
ijtc-1791	11	1	keywords	keyword	NOUN
ijtc-1791	11	2	:	:	PUNCT
ijtc-1791	11	3	political	political	ADJ
ijtc-1791	11	4	connections	connection	NOUN
ijtc-1791	11	5	,	,	PUNCT
ijtc-1791	11	6	family	family	NOUN
ijtc-1791	11	7	ownership	ownership	NOUN
ijtc-1791	11	8	,	,	PUNCT
ijtc-1791	11	9	earnings	earning	NOUN
ijtc-1791	11	10	quality	quality	NOUN
ijtc-1791	11	11	,	,	PUNCT
ijtc-1791	11	12	discretionary	discretionary	ADJ
ijtc-1791	11	13	accruals	accrual	NOUN
ijtc-1791	11	14	.	.	PUNCT
ijtc-1791	12	1	this	this	PRON
ijtc-1791	12	2	is	be	AUX
ijtc-1791	12	3	an	an	DET
ijtc-1791	12	4	open	open	ADJ
ijtc-1791	12	5	access	access	NOUN
ijtc-1791	12	6	article	article	NOUN
ijtc-1791	12	7	under	under	ADP
ijtc-1791	12	8	the	the	DET
ijtc-1791	12	9	cc	cc	NOUN
ijtc-1791	12	10	-	-	PUNCT
ijtc-1791	12	11	by	by	ADP
ijtc-1791	12	12	4.0	4.0	NUM
ijtc-1791	12	13	license	license	NOUN
ijtc-1791	12	14	.	.	PUNCT
ijtc-1791	13	1	introduction	introduction	NOUN
ijtc-1791	13	2	earnings	earning	NOUN
ijtc-1791	13	3	quality	quality	NOUN
ijtc-1791	13	4	is	be	AUX
ijtc-1791	13	5	an	an	DET
ijtc-1791	13	6	important	important	ADJ
ijtc-1791	13	7	indicator	indicator	NOUN
ijtc-1791	13	8	in	in	ADP
ijtc-1791	13	9	assessing	assess	VERB
ijtc-1791	13	10	the	the	DET
ijtc-1791	13	11	credibility	credibility	NOUN
ijtc-1791	13	12	and	and	CCONJ
ijtc-1791	13	13	reliability	reliability	NOUN
ijtc-1791	13	14	of	of	ADP
ijtc-1791	13	15	a	a	DET
ijtc-1791	13	16	company	company	NOUN
ijtc-1791	13	17	’s	’s	PART
ijtc-1791	13	18	financial	financial	ADJ
ijtc-1791	13	19	information	information	NOUN
ijtc-1791	13	20	.	.	PUNCT
ijtc-1791	14	1	high	high	ADJ
ijtc-1791	14	2	-	-	PUNCT
ijtc-1791	14	3	quality	quality	NOUN
ijtc-1791	14	4	earnings	earning	NOUN
ijtc-1791	14	5	reflect	reflect	VERB
ijtc-1791	14	6	accounting	accounting	NOUN
ijtc-1791	14	7	information	information	NOUN
ijtc-1791	14	8	that	that	PRON
ijtc-1791	14	9	is	be	AUX
ijtc-1791	14	10	relevant	relevant	ADJ
ijtc-1791	14	11	and	and	CCONJ
ijtc-1791	14	12	reliable	reliable	ADJ
ijtc-1791	14	13	for	for	ADP
ijtc-1791	14	14	economic	economic	ADJ
ijtc-1791	14	15	decision	decision	NOUN
ijtc-1791	14	16	-	-	PUNCT
ijtc-1791	14	17	making	making	NOUN
ijtc-1791	14	18	.	.	PUNCT
ijtc-1791	15	1	however	however	ADV
ijtc-1791	15	2	,	,	PUNCT
ijtc-1791	15	3	earnings	earning	NOUN
ijtc-1791	15	4	management	management	NOUN
ijtc-1791	15	5	practices	practice	NOUN
ijtc-1791	15	6	remain	remain	VERB
ijtc-1791	15	7	a	a	DET
ijtc-1791	15	8	serious	serious	ADJ
ijtc-1791	15	9	issue	issue	NOUN
ijtc-1791	15	10	in	in	ADP
ijtc-1791	15	11	indonesia	indonesia	PROPN
ijtc-1791	15	12	.	.	PUNCT
ijtc-1791	16	1	for	for	ADP
ijtc-1791	16	2	example	example	NOUN
ijtc-1791	16	3	,	,	PUNCT
ijtc-1791	16	4	the	the	DET
ijtc-1791	16	5	case	case	NOUN
ijtc-1791	16	6	of	of	ADP
ijtc-1791	16	7	financial	financial	ADJ
ijtc-1791	16	8	statement	statement	NOUN
ijtc-1791	16	9	manipulation	manipulation	NOUN
ijtc-1791	16	10	by	by	ADP
ijtc-1791	16	11	pt	pt	PROPN
ijtc-1791	16	12	garuda	garuda	PROPN
ijtc-1791	16	13	indonesia	indonesia	PROPN
ijtc-1791	16	14	in	in	ADP
ijtc-1791	16	15	2018	2018	NUM
ijtc-1791	16	16	demonstrates	demonstrate	VERB
ijtc-1791	16	17	how	how	SCONJ
ijtc-1791	16	18	earnings	earning	NOUN
ijtc-1791	16	19	can	can	AUX
ijtc-1791	16	20	be	be	AUX
ijtc-1791	16	21	manipulated	manipulate	VERB
ijtc-1791	16	22	for	for	ADP
ijtc-1791	16	23	specific	specific	ADJ
ijtc-1791	16	24	interests	interest	NOUN
ijtc-1791	16	25	,	,	PUNCT
ijtc-1791	16	26	thereby	thereby	ADV
ijtc-1791	16	27	misleading	mislead	VERB
ijtc-1791	16	28	stakeholders	stakeholder	NOUN
ijtc-1791	16	29	(	(	PUNCT
ijtc-1791	16	30	christian	christian	PROPN
ijtc-1791	16	31	et	et	PROPN
ijtc-1791	16	32	al	al	PROPN
ijtc-1791	16	33	.	.	PROPN
ijtc-1791	16	34	,	,	PUNCT
ijtc-1791	16	35	2022	2022	NUM
ijtc-1791	16	36	)	)	PUNCT
ijtc-1791	16	37	.	.	PUNCT
ijtc-1791	17	1	reports	report	NOUN
ijtc-1791	17	2	from	from	ADP
ijtc-1791	17	3	the	the	DET
ijtc-1791	17	4	financial	financial	ADJ
ijtc-1791	17	5	services	service	NOUN
ijtc-1791	17	6	authority	authority	NOUN
ijtc-1791	17	7	(	(	PUNCT
ijtc-1791	17	8	ojk	ojk	NOUN
ijtc-1791	17	9	,	,	PUNCT
ijtc-1791	17	10	2022	2022	NUM
ijtc-1791	17	11	)	)	PUNCT
ijtc-1791	17	12	have	have	AUX
ijtc-1791	17	13	also	also	ADV
ijtc-1791	17	14	recorded	record	VERB
ijtc-1791	17	15	an	an	DET
ijtc-1791	17	16	increase	increase	NOUN
ijtc-1791	17	17	in	in	ADP
ijtc-1791	17	18	financial	financial	ADJ
ijtc-1791	17	19	reporting	reporting	NOUN
ijtc-1791	17	20	violations	violation	NOUN
ijtc-1791	17	21	among	among	ADP
ijtc-1791	17	22	issuers	issuer	NOUN
ijtc-1791	17	23	during	during	ADP
ijtc-1791	17	24	2021–2022	2021–2022	NOUN
ijtc-1791	17	25	.	.	PUNCT
ijtc-1791	18	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1791	18	2	mailto:kamiladinata10@gmail.com	mailto:kamiladinata10@gmail.com	X
ijtc-1791	18	3	https://doi.org/10.61194/ijtc.v6i1.1791	https://doi.org/10.61194/ijtc.v6i1.1791	NOUN
ijtc-1791	18	4	the	the	DET
ijtc-1791	18	5	influence	influence	NOUN
ijtc-1791	18	6	of	of	ADP
ijtc-1791	18	7	political	political	ADJ
ijtc-1791	18	8	connections	connection	NOUN
ijtc-1791	18	9	on	on	ADP
ijtc-1791	18	10	earnings	earning	NOUN
ijtc-1791	18	11	quality	quality	NOUN
ijtc-1791	18	12	with	with	ADP
ijtc-1791	18	13	family	family	NOUN
ijtc-1791	18	14	ownership	ownership	NOUN
ijtc-1791	18	15	as	as	ADP
ijtc-1791	18	16	a	a	DET
ijtc-1791	18	17	moderating	moderate	VERB
ijtc-1791	18	18	variable	variable	ADJ
ijtc-1791	18	19	adinata	adinata	NOUN
ijtc-1791	18	20	,	,	PUNCT
ijtc-1791	18	21	suranta	suranta	VERB
ijtc-1791	18	22	112	112	NUM
ijtc-1791	18	23	|	|	NOUN
ijtc-1791	18	24	ilomata	ilomata	PROPN
ijtc-1791	18	25	international	international	ADJ
ijtc-1791	18	26	journal	journal	NOUN
ijtc-1791	18	27	of	of	ADP
ijtc-1791	18	28	tax	tax	PROPN
ijtc-1791	18	29	&	&	CCONJ
ijtc-1791	18	30	accounting	accounting	NOUN
ijtc-1791	18	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	18	32	in	in	ADP
ijtc-1791	18	33	the	the	DET
ijtc-1791	18	34	context	context	NOUN
ijtc-1791	18	35	of	of	ADP
ijtc-1791	18	36	agency	agency	NOUN
ijtc-1791	18	37	theory	theory	NOUN
ijtc-1791	18	38	,	,	PUNCT
ijtc-1791	18	39	earnings	earning	NOUN
ijtc-1791	18	40	manipulation	manipulation	NOUN
ijtc-1791	18	41	reflects	reflect	VERB
ijtc-1791	18	42	the	the	DET
ijtc-1791	18	43	existence	existence	NOUN
ijtc-1791	18	44	of	of	ADP
ijtc-1791	18	45	conflicts	conflict	NOUN
ijtc-1791	18	46	of	of	ADP
ijtc-1791	18	47	interest	interest	NOUN
ijtc-1791	18	48	between	between	ADP
ijtc-1791	18	49	managers	manager	NOUN
ijtc-1791	18	50	(	(	PUNCT
ijtc-1791	18	51	agents	agent	NOUN
ijtc-1791	18	52	)	)	PUNCT
ijtc-1791	18	53	and	and	CCONJ
ijtc-1791	18	54	owners	owner	NOUN
ijtc-1791	18	55	(	(	PUNCT
ijtc-1791	18	56	principals	principal	NOUN
ijtc-1791	18	57	)	)	PUNCT
ijtc-1791	18	58	,	,	PUNCT
ijtc-1791	18	59	in	in	ADP
ijtc-1791	18	60	which	which	PRON
ijtc-1791	18	61	agents	agent	NOUN
ijtc-1791	18	62	tend	tend	VERB
ijtc-1791	18	63	to	to	PART
ijtc-1791	18	64	pursue	pursue	VERB
ijtc-1791	18	65	personal	personal	ADJ
ijtc-1791	18	66	interests	interest	NOUN
ijtc-1791	18	67	that	that	PRON
ijtc-1791	18	68	are	be	AUX
ijtc-1791	18	69	not	not	PART
ijtc-1791	18	70	always	always	ADV
ijtc-1791	18	71	aligned	align	VERB
ijtc-1791	18	72	with	with	ADP
ijtc-1791	18	73	the	the	DET
ijtc-1791	18	74	objectives	objective	NOUN
ijtc-1791	18	75	of	of	ADP
ijtc-1791	18	76	the	the	DET
ijtc-1791	18	77	owners	owner	NOUN
ijtc-1791	18	78	(	(	PUNCT
ijtc-1791	18	79	uliyah	uliyah	PROPN
ijtc-1791	18	80	et	et	PROPN
ijtc-1791	18	81	al	al	PROPN
ijtc-1791	18	82	.	.	PROPN
ijtc-1791	18	83	,	,	PUNCT
ijtc-1791	18	84	2023	2023	NUM
ijtc-1791	18	85	)	)	PUNCT
ijtc-1791	18	86	.	.	PUNCT
ijtc-1791	19	1	this	this	DET
ijtc-1791	19	2	issue	issue	NOUN
ijtc-1791	19	3	can	can	AUX
ijtc-1791	19	4	be	be	AUX
ijtc-1791	19	5	exacerbated	exacerbate	VERB
ijtc-1791	19	6	by	by	ADP
ijtc-1791	19	7	political	political	ADJ
ijtc-1791	19	8	connections	connection	NOUN
ijtc-1791	19	9	,	,	PUNCT
ijtc-1791	19	10	namely	namely	ADV
ijtc-1791	19	11	relationships	relationship	NOUN
ijtc-1791	19	12	between	between	ADP
ijtc-1791	19	13	companies	company	NOUN
ijtc-1791	19	14	and	and	CCONJ
ijtc-1791	19	15	political	political	ADJ
ijtc-1791	19	16	officials	official	NOUN
ijtc-1791	19	17	or	or	CCONJ
ijtc-1791	19	18	elites	elite	NOUN
ijtc-1791	19	19	,	,	PUNCT
ijtc-1791	19	20	which	which	PRON
ijtc-1791	19	21	are	be	AUX
ijtc-1791	19	22	often	often	ADV
ijtc-1791	19	23	leveraged	leverage	VERB
ijtc-1791	19	24	to	to	PART
ijtc-1791	19	25	gain	gain	VERB
ijtc-1791	19	26	access	access	NOUN
ijtc-1791	19	27	to	to	ADP
ijtc-1791	19	28	economic	economic	ADJ
ijtc-1791	19	29	resources	resource	NOUN
ijtc-1791	19	30	such	such	ADJ
ijtc-1791	19	31	as	as	ADP
ijtc-1791	19	32	bank	bank	NOUN
ijtc-1791	19	33	loans	loan	NOUN
ijtc-1791	19	34	,	,	PUNCT
ijtc-1791	19	35	government	government	NOUN
ijtc-1791	19	36	projects	project	NOUN
ijtc-1791	19	37	,	,	PUNCT
ijtc-1791	19	38	and	and	CCONJ
ijtc-1791	19	39	regulatory	regulatory	ADJ
ijtc-1791	19	40	protection	protection	NOUN
ijtc-1791	19	41	(	(	PUNCT
ijtc-1791	19	42	maulana	maulana	PROPN
ijtc-1791	19	43	&	&	CCONJ
ijtc-1791	19	44	wati	wati	PROPN
ijtc-1791	19	45	,	,	PUNCT
ijtc-1791	19	46	2020	2020	NUM
ijtc-1791	19	47	)	)	PUNCT
ijtc-1791	19	48	.	.	PUNCT
ijtc-1791	20	1	several	several	ADJ
ijtc-1791	20	2	studies	study	NOUN
ijtc-1791	20	3	indicate	indicate	VERB
ijtc-1791	20	4	that	that	SCONJ
ijtc-1791	20	5	companies	company	NOUN
ijtc-1791	20	6	with	with	ADP
ijtc-1791	20	7	political	political	ADJ
ijtc-1791	20	8	connections	connection	NOUN
ijtc-1791	20	9	tend	tend	VERB
ijtc-1791	20	10	to	to	PART
ijtc-1791	20	11	engage	engage	VERB
ijtc-1791	20	12	in	in	ADP
ijtc-1791	20	13	accounting	accounting	NOUN
ijtc-1791	20	14	manipulation	manipulation	NOUN
ijtc-1791	20	15	to	to	PART
ijtc-1791	20	16	maintain	maintain	VERB
ijtc-1791	20	17	these	these	DET
ijtc-1791	20	18	relationships	relationship	NOUN
ijtc-1791	20	19	,	,	PUNCT
ijtc-1791	20	20	thereby	thereby	ADV
ijtc-1791	20	21	reducing	reduce	VERB
ijtc-1791	20	22	earnings	earning	NOUN
ijtc-1791	20	23	quality	quality	NOUN
ijtc-1791	20	24	(	(	PUNCT
ijtc-1791	20	25	darmayanti	darmayanti	INTJ
ijtc-1791	20	26	et	et	PROPN
ijtc-1791	20	27	al	al	PROPN
ijtc-1791	20	28	.	.	PROPN
ijtc-1791	20	29	,	,	PUNCT
ijtc-1791	20	30	2020	2020	NUM
ijtc-1791	20	31	;	;	PUNCT
ijtc-1791	20	32	hashmi	hashmi	PROPN
ijtc-1791	20	33	et	et	PROPN
ijtc-1791	20	34	al	al	PROPN
ijtc-1791	20	35	.	.	PROPN
ijtc-1791	20	36	,	,	PUNCT
ijtc-1791	20	37	2018	2018	NUM
ijtc-1791	20	38	)	)	PUNCT
ijtc-1791	20	39	.	.	PUNCT
ijtc-1791	21	1	however	however	ADV
ijtc-1791	21	2	,	,	PUNCT
ijtc-1791	21	3	other	other	ADJ
ijtc-1791	21	4	studies	study	NOUN
ijtc-1791	21	5	have	have	AUX
ijtc-1791	21	6	found	find	VERB
ijtc-1791	21	7	that	that	SCONJ
ijtc-1791	21	8	political	political	ADJ
ijtc-1791	21	9	connections	connection	NOUN
ijtc-1791	21	10	can	can	AUX
ijtc-1791	21	11	enhance	enhance	VERB
ijtc-1791	21	12	financial	financial	ADJ
ijtc-1791	21	13	stability	stability	NOUN
ijtc-1791	21	14	and	and	CCONJ
ijtc-1791	21	15	help	help	VERB
ijtc-1791	21	16	maintain	maintain	VERB
ijtc-1791	21	17	earnings	earning	NOUN
ijtc-1791	21	18	quality	quality	NOUN
ijtc-1791	21	19	(	(	PUNCT
ijtc-1791	21	20	pratiwi	pratiwi	NOUN
ijtc-1791	21	21	&	&	CCONJ
ijtc-1791	21	22	aligarh	aligarh	PROPN
ijtc-1791	21	23	,	,	PUNCT
ijtc-1791	21	24	2021	2021	NUM
ijtc-1791	21	25	)	)	PUNCT
ijtc-1791	21	26	.	.	PUNCT
ijtc-1791	22	1	family	family	NOUN
ijtc-1791	22	2	ownership	ownership	NOUN
ijtc-1791	22	3	also	also	ADV
ijtc-1791	22	4	plays	play	VERB
ijtc-1791	22	5	a	a	DET
ijtc-1791	22	6	crucial	crucial	ADJ
ijtc-1791	22	7	role	role	NOUN
ijtc-1791	22	8	in	in	ADP
ijtc-1791	22	9	financial	financial	ADJ
ijtc-1791	22	10	reporting	reporting	NOUN
ijtc-1791	22	11	practices	practice	NOUN
ijtc-1791	22	12	.	.	PUNCT
ijtc-1791	23	1	the	the	DET
ijtc-1791	23	2	majority	majority	NOUN
ijtc-1791	23	3	of	of	ADP
ijtc-1791	23	4	public	public	ADJ
ijtc-1791	23	5	companies	company	NOUN
ijtc-1791	23	6	in	in	ADP
ijtc-1791	23	7	indonesia	indonesia	PROPN
ijtc-1791	23	8	are	be	AUX
ijtc-1791	23	9	still	still	ADV
ijtc-1791	23	10	family	family	NOUN
ijtc-1791	23	11	-	-	PUNCT
ijtc-1791	23	12	controlled	control	VERB
ijtc-1791	23	13	(	(	PUNCT
ijtc-1791	23	14	pwc	pwc	NOUN
ijtc-1791	23	15	,	,	PUNCT
ijtc-1791	23	16	2014	2014	NUM
ijtc-1791	23	17	;	;	PUNCT
ijtc-1791	23	18	deloitte	deloitte	PROPN
ijtc-1791	23	19	,	,	PUNCT
ijtc-1791	23	20	2020	2020	NUM
ijtc-1791	23	21	)	)	PUNCT
ijtc-1791	23	22	.	.	PUNCT
ijtc-1791	24	1	while	while	SCONJ
ijtc-1791	24	2	family	family	NOUN
ijtc-1791	24	3	ownership	ownership	NOUN
ijtc-1791	24	4	may	may	AUX
ijtc-1791	24	5	strengthen	strengthen	VERB
ijtc-1791	24	6	internal	internal	ADJ
ijtc-1791	24	7	monitoring	monitoring	NOUN
ijtc-1791	24	8	and	and	CCONJ
ijtc-1791	24	9	reduce	reduce	VERB
ijtc-1791	24	10	agency	agency	NOUN
ijtc-1791	24	11	conflicts	conflict	NOUN
ijtc-1791	24	12	,	,	PUNCT
ijtc-1791	24	13	it	it	PRON
ijtc-1791	24	14	may	may	AUX
ijtc-1791	24	15	also	also	ADV
ijtc-1791	24	16	lead	lead	VERB
ijtc-1791	24	17	to	to	ADP
ijtc-1791	24	18	conflicts	conflict	NOUN
ijtc-1791	24	19	between	between	ADP
ijtc-1791	24	20	majority	majority	NOUN
ijtc-1791	24	21	and	and	CCONJ
ijtc-1791	24	22	minority	minority	NOUN
ijtc-1791	24	23	shareholders	shareholder	NOUN
ijtc-1791	24	24	(	(	PUNCT
ijtc-1791	24	25	yeh	yeh	PROPN
ijtc-1791	24	26	et	et	PROPN
ijtc-1791	24	27	al	al	PROPN
ijtc-1791	24	28	.	.	PROPN
ijtc-1791	24	29	,	,	PUNCT
ijtc-1791	24	30	2001	2001	NUM
ijtc-1791	24	31	)	)	PUNCT
ijtc-1791	24	32	.	.	PUNCT
ijtc-1791	25	1	prior	prior	ADJ
ijtc-1791	25	2	studies	study	NOUN
ijtc-1791	25	3	have	have	AUX
ijtc-1791	25	4	shown	show	VERB
ijtc-1791	25	5	mixed	mixed	ADJ
ijtc-1791	25	6	results	result	NOUN
ijtc-1791	25	7	,	,	PUNCT
ijtc-1791	25	8	ranging	range	VERB
ijtc-1791	25	9	from	from	ADP
ijtc-1791	25	10	a	a	DET
ijtc-1791	25	11	positive	positive	ADJ
ijtc-1791	25	12	effect	effect	NOUN
ijtc-1791	25	13	on	on	ADP
ijtc-1791	25	14	earnings	earning	NOUN
ijtc-1791	25	15	quality	quality	NOUN
ijtc-1791	25	16	(	(	PUNCT
ijtc-1791	25	17	jao	jao	PROPN
ijtc-1791	25	18	et	et	PROPN
ijtc-1791	25	19	al	al	PROPN
ijtc-1791	25	20	.	.	PROPN
ijtc-1791	25	21	,	,	PUNCT
ijtc-1791	25	22	2024	2024	NUM
ijtc-1791	25	23	)	)	PUNCT
ijtc-1791	25	24	to	to	ADP
ijtc-1791	25	25	a	a	DET
ijtc-1791	25	26	negative	negative	ADJ
ijtc-1791	25	27	one	one	NOUN
ijtc-1791	25	28	(	(	PUNCT
ijtc-1791	25	29	putri	putri	ADJ
ijtc-1791	25	30	salsabella	salsabella	PROPN
ijtc-1791	25	31	&	&	CCONJ
ijtc-1791	25	32	supriyanto	supriyanto	NOUN
ijtc-1791	25	33	,	,	PUNCT
ijtc-1791	25	34	2023	2023	NUM
ijtc-1791	25	35	)	)	PUNCT
ijtc-1791	25	36	.	.	PUNCT
ijtc-1791	26	1	although	although	SCONJ
ijtc-1791	26	2	various	various	ADJ
ijtc-1791	26	3	studies	study	NOUN
ijtc-1791	26	4	have	have	AUX
ijtc-1791	26	5	examined	examine	VERB
ijtc-1791	26	6	the	the	DET
ijtc-1791	26	7	effects	effect	NOUN
ijtc-1791	26	8	of	of	ADP
ijtc-1791	26	9	political	political	ADJ
ijtc-1791	26	10	connections	connection	NOUN
ijtc-1791	26	11	or	or	CCONJ
ijtc-1791	26	12	family	family	NOUN
ijtc-1791	26	13	ownership	ownership	NOUN
ijtc-1791	26	14	separately	separately	ADV
ijtc-1791	26	15	,	,	PUNCT
ijtc-1791	26	16	their	their	PRON
ijtc-1791	26	17	findings	finding	NOUN
ijtc-1791	26	18	remain	remain	VERB
ijtc-1791	26	19	inconclusive	inconclusive	ADJ
ijtc-1791	26	20	and	and	CCONJ
ijtc-1791	26	21	largely	largely	ADV
ijtc-1791	26	22	focus	focus	VERB
ijtc-1791	26	23	on	on	ADP
ijtc-1791	26	24	non	non	ADJ
ijtc-1791	26	25	-	-	ADJ
ijtc-1791	26	26	manufacturing	manufacturing	ADJ
ijtc-1791	26	27	sectors	sector	NOUN
ijtc-1791	26	28	.	.	PUNCT
ijtc-1791	27	1	to	to	ADP
ijtc-1791	27	2	date	date	NOUN
ijtc-1791	27	3	,	,	PUNCT
ijtc-1791	27	4	comprehensive	comprehensive	ADJ
ijtc-1791	27	5	research	research	NOUN
ijtc-1791	27	6	investigating	investigate	VERB
ijtc-1791	27	7	the	the	DET
ijtc-1791	27	8	combined	combine	VERB
ijtc-1791	27	9	effects	effect	NOUN
ijtc-1791	27	10	of	of	ADP
ijtc-1791	27	11	these	these	DET
ijtc-1791	27	12	two	two	NUM
ijtc-1791	27	13	factors	factor	NOUN
ijtc-1791	27	14	on	on	ADP
ijtc-1791	27	15	earnings	earning	NOUN
ijtc-1791	27	16	quality	quality	NOUN
ijtc-1791	27	17	in	in	ADP
ijtc-1791	27	18	the	the	DET
ijtc-1791	27	19	manufacturing	manufacturing	NOUN
ijtc-1791	27	20	sector	sector	NOUN
ijtc-1791	27	21	is	be	AUX
ijtc-1791	27	22	still	still	ADV
ijtc-1791	27	23	limited	limited	ADJ
ijtc-1791	27	24	—	—	PUNCT
ijtc-1791	27	25	despite	despite	SCONJ
ijtc-1791	27	26	the	the	DET
ijtc-1791	27	27	fact	fact	NOUN
ijtc-1791	27	28	that	that	SCONJ
ijtc-1791	27	29	this	this	DET
ijtc-1791	27	30	sector	sector	NOUN
ijtc-1791	27	31	plays	play	VERB
ijtc-1791	27	32	a	a	DET
ijtc-1791	27	33	vital	vital	ADJ
ijtc-1791	27	34	role	role	NOUN
ijtc-1791	27	35	in	in	ADP
ijtc-1791	27	36	the	the	DET
ijtc-1791	27	37	national	national	ADJ
ijtc-1791	27	38	economy	economy	NOUN
ijtc-1791	27	39	and	and	CCONJ
ijtc-1791	27	40	is	be	AUX
ijtc-1791	27	41	often	often	ADV
ijtc-1791	27	42	characterized	characterize	VERB
ijtc-1791	27	43	by	by	ADP
ijtc-1791	27	44	complex	complex	ADJ
ijtc-1791	27	45	ownership	ownership	NOUN
ijtc-1791	27	46	structures	structure	NOUN
ijtc-1791	27	47	intertwined	intertwine	VERB
ijtc-1791	27	48	with	with	ADP
ijtc-1791	27	49	political	political	ADJ
ijtc-1791	27	50	influence	influence	NOUN
ijtc-1791	27	51	.	.	PUNCT
ijtc-1791	28	1	this	this	DET
ijtc-1791	28	2	study	study	NOUN
ijtc-1791	28	3	offers	offer	VERB
ijtc-1791	28	4	novelty	novelty	NOUN
ijtc-1791	28	5	by	by	ADP
ijtc-1791	28	6	examining	examine	VERB
ijtc-1791	28	7	the	the	DET
ijtc-1791	28	8	effect	effect	NOUN
ijtc-1791	28	9	of	of	ADP
ijtc-1791	28	10	political	political	ADJ
ijtc-1791	28	11	connections	connection	NOUN
ijtc-1791	28	12	on	on	ADP
ijtc-1791	28	13	earnings	earning	NOUN
ijtc-1791	28	14	quality	quality	NOUN
ijtc-1791	28	15	with	with	ADP
ijtc-1791	28	16	family	family	NOUN
ijtc-1791	28	17	ownership	ownership	NOUN
ijtc-1791	28	18	as	as	ADP
ijtc-1791	28	19	a	a	DET
ijtc-1791	28	20	moderating	moderate	VERB
ijtc-1791	28	21	variable	variable	NOUN
ijtc-1791	28	22	,	,	PUNCT
ijtc-1791	28	23	specifically	specifically	ADV
ijtc-1791	28	24	within	within	ADP
ijtc-1791	28	25	manufacturing	manufacturing	NOUN
ijtc-1791	28	26	firms	firm	NOUN
ijtc-1791	28	27	listed	list	VERB
ijtc-1791	28	28	on	on	ADP
ijtc-1791	28	29	the	the	DET
ijtc-1791	28	30	indonesia	indonesia	PROPN
ijtc-1791	28	31	stock	stock	PROPN
ijtc-1791	28	32	exchange	exchange	PROPN
ijtc-1791	28	33	(	(	PUNCT
ijtc-1791	28	34	idx	idx	PROPN
ijtc-1791	28	35	)	)	PUNCT
ijtc-1791	28	36	during	during	ADP
ijtc-1791	28	37	the	the	DET
ijtc-1791	28	38	2020–2022	2020–2022	NUM
ijtc-1791	28	39	period	period	NOUN
ijtc-1791	28	40	.	.	PUNCT
ijtc-1791	29	1	in	in	ADP
ijtc-1791	29	2	addition	addition	NOUN
ijtc-1791	29	3	to	to	ADP
ijtc-1791	29	4	providing	provide	VERB
ijtc-1791	29	5	a	a	DET
ijtc-1791	29	6	postpandemic	postpandemic	ADJ
ijtc-1791	29	7	context	context	NOUN
ijtc-1791	29	8	,	,	PUNCT
ijtc-1791	29	9	the	the	DET
ijtc-1791	29	10	study	study	NOUN
ijtc-1791	29	11	employs	employ	VERB
ijtc-1791	29	12	a	a	DET
ijtc-1791	29	13	moderating	moderate	VERB
ijtc-1791	29	14	approach	approach	NOUN
ijtc-1791	29	15	to	to	PART
ijtc-1791	29	16	simultaneously	simultaneously	ADV
ijtc-1791	29	17	address	address	VERB
ijtc-1791	29	18	the	the	DET
ijtc-1791	29	19	interaction	interaction	NOUN
ijtc-1791	29	20	between	between	ADP
ijtc-1791	29	21	ownership	ownership	NOUN
ijtc-1791	29	22	structure	structure	NOUN
ijtc-1791	29	23	and	and	CCONJ
ijtc-1791	29	24	political	political	ADJ
ijtc-1791	29	25	influence	influence	NOUN
ijtc-1791	29	26	—	—	PUNCT
ijtc-1791	29	27	an	an	DET
ijtc-1791	29	28	aspect	aspect	NOUN
ijtc-1791	29	29	that	that	PRON
ijtc-1791	29	30	remains	remain	VERB
ijtc-1791	29	31	underexplored	underexplored	ADJ
ijtc-1791	29	32	in	in	ADP
ijtc-1791	29	33	prior	prior	ADJ
ijtc-1791	29	34	literature	literature	NOUN
ijtc-1791	29	35	.	.	PUNCT
ijtc-1791	30	1	therefore	therefore	ADV
ijtc-1791	30	2	,	,	PUNCT
ijtc-1791	30	3	this	this	DET
ijtc-1791	30	4	research	research	NOUN
ijtc-1791	30	5	is	be	AUX
ijtc-1791	30	6	expected	expect	VERB
ijtc-1791	30	7	to	to	PART
ijtc-1791	30	8	contribute	contribute	VERB
ijtc-1791	30	9	empirically	empirically	ADV
ijtc-1791	30	10	to	to	ADP
ijtc-1791	30	11	the	the	DET
ijtc-1791	30	12	corporate	corporate	ADJ
ijtc-1791	30	13	governance	governance	NOUN
ijtc-1791	30	14	literature	literature	NOUN
ijtc-1791	30	15	in	in	ADP
ijtc-1791	30	16	developing	develop	VERB
ijtc-1791	30	17	countries	country	NOUN
ijtc-1791	30	18	and	and	CCONJ
ijtc-1791	30	19	offer	offer	VERB
ijtc-1791	30	20	practical	practical	ADJ
ijtc-1791	30	21	implications	implication	NOUN
ijtc-1791	30	22	for	for	ADP
ijtc-1791	30	23	regulators	regulator	NOUN
ijtc-1791	30	24	,	,	PUNCT
ijtc-1791	30	25	investors	investor	NOUN
ijtc-1791	30	26	,	,	PUNCT
ijtc-1791	30	27	and	and	CCONJ
ijtc-1791	30	28	other	other	ADJ
ijtc-1791	30	29	stakeholders	stakeholder	NOUN
ijtc-1791	30	30	in	in	ADP
ijtc-1791	30	31	understanding	understand	VERB
ijtc-1791	30	32	the	the	DET
ijtc-1791	30	33	dynamics	dynamic	NOUN
ijtc-1791	30	34	of	of	ADP
ijtc-1791	30	35	political	political	ADJ
ijtc-1791	30	36	connections	connection	NOUN
ijtc-1791	30	37	and	and	CCONJ
ijtc-1791	30	38	ownership	ownership	NOUN
ijtc-1791	30	39	structures	structure	NOUN
ijtc-1791	30	40	in	in	ADP
ijtc-1791	30	41	relation	relation	NOUN
ijtc-1791	30	42	to	to	ADP
ijtc-1791	30	43	financial	financial	ADJ
ijtc-1791	30	44	reporting	reporting	NOUN
ijtc-1791	30	45	transparency	transparency	NOUN
ijtc-1791	30	46	.	.	PUNCT
ijtc-1791	31	1	according	accord	VERB
ijtc-1791	31	2	to	to	ADP
ijtc-1791	31	3	(	(	PUNCT
ijtc-1791	31	4	uliyah	uliyah	PROPN
ijtc-1791	31	5	et	et	PROPN
ijtc-1791	31	6	al	al	PROPN
ijtc-1791	31	7	.	.	PROPN
ijtc-1791	31	8	,	,	PUNCT
ijtc-1791	31	9	2023	2023	NUM
ijtc-1791	31	10	)	)	PUNCT
ijtc-1791	31	11	,	,	PUNCT
ijtc-1791	31	12	agency	agency	NOUN
ijtc-1791	31	13	theory	theory	NOUN
ijtc-1791	31	14	explains	explain	VERB
ijtc-1791	31	15	the	the	DET
ijtc-1791	31	16	conflict	conflict	NOUN
ijtc-1791	31	17	between	between	ADP
ijtc-1791	31	18	owners	owner	NOUN
ijtc-1791	31	19	(	(	PUNCT
ijtc-1791	31	20	principals	principal	NOUN
ijtc-1791	31	21	)	)	PUNCT
ijtc-1791	31	22	and	and	CCONJ
ijtc-1791	31	23	managers	manager	NOUN
ijtc-1791	31	24	(	(	PUNCT
ijtc-1791	31	25	agents	agent	NOUN
ijtc-1791	31	26	)	)	PUNCT
ijtc-1791	31	27	,	,	PUNCT
ijtc-1791	31	28	where	where	SCONJ
ijtc-1791	31	29	managers	manager	NOUN
ijtc-1791	31	30	tend	tend	VERB
ijtc-1791	31	31	to	to	PART
ijtc-1791	31	32	pursue	pursue	VERB
ijtc-1791	31	33	personal	personal	ADJ
ijtc-1791	31	34	interests	interest	NOUN
ijtc-1791	31	35	that	that	PRON
ijtc-1791	31	36	are	be	AUX
ijtc-1791	31	37	not	not	PART
ijtc-1791	31	38	aligned	align	VERB
ijtc-1791	31	39	with	with	ADP
ijtc-1791	31	40	the	the	DET
ijtc-1791	31	41	objectives	objective	NOUN
ijtc-1791	31	42	of	of	ADP
ijtc-1791	31	43	the	the	DET
ijtc-1791	31	44	company	company	NOUN
ijtc-1791	31	45	’s	’s	PART
ijtc-1791	31	46	owners	owner	NOUN
ijtc-1791	31	47	.	.	PUNCT
ijtc-1791	32	1	this	this	DET
ijtc-1791	32	2	divergence	divergence	NOUN
ijtc-1791	32	3	of	of	ADP
ijtc-1791	32	4	interests	interest	NOUN
ijtc-1791	32	5	creates	create	VERB
ijtc-1791	32	6	agency	agency	NOUN
ijtc-1791	32	7	costs	cost	NOUN
ijtc-1791	32	8	,	,	PUNCT
ijtc-1791	32	9	which	which	PRON
ijtc-1791	32	10	can	can	AUX
ijtc-1791	32	11	affect	affect	VERB
ijtc-1791	32	12	the	the	DET
ijtc-1791	32	13	quality	quality	NOUN
ijtc-1791	32	14	of	of	ADP
ijtc-1791	32	15	decision	decision	NOUN
ijtc-1791	32	16	-	-	PUNCT
ijtc-1791	32	17	making	making	NOUN
ijtc-1791	32	18	,	,	PUNCT
ijtc-1791	32	19	including	include	VERB
ijtc-1791	32	20	in	in	ADP
ijtc-1791	32	21	financial	financial	ADJ
ijtc-1791	32	22	reporting	reporting	NOUN
ijtc-1791	32	23	.	.	PUNCT
ijtc-1791	33	1	the	the	DET
ijtc-1791	33	2	involvement	involvement	NOUN
ijtc-1791	33	3	of	of	ADP
ijtc-1791	33	4	board	board	NOUN
ijtc-1791	33	5	members	member	NOUN
ijtc-1791	33	6	or	or	CCONJ
ijtc-1791	33	7	commissioners	commissioner	NOUN
ijtc-1791	33	8	with	with	ADP
ijtc-1791	33	9	political	political	ADJ
ijtc-1791	33	10	connections	connection	NOUN
ijtc-1791	33	11	can	can	AUX
ijtc-1791	33	12	give	give	VERB
ijtc-1791	33	13	rise	rise	NOUN
ijtc-1791	33	14	to	to	ADP
ijtc-1791	33	15	conflicts	conflict	NOUN
ijtc-1791	33	16	of	of	ADP
ijtc-1791	33	17	interest	interest	NOUN
ijtc-1791	33	18	,	,	PUNCT
ijtc-1791	33	19	as	as	SCONJ
ijtc-1791	33	20	they	they	PRON
ijtc-1791	33	21	may	may	AUX
ijtc-1791	33	22	prioritize	prioritize	VERB
ijtc-1791	33	23	political	political	ADJ
ijtc-1791	33	24	interests	interest	NOUN
ijtc-1791	33	25	over	over	ADP
ijtc-1791	33	26	those	those	PRON
ijtc-1791	33	27	of	of	ADP
ijtc-1791	33	28	shareholders	shareholder	NOUN
ijtc-1791	33	29	(	(	PUNCT
ijtc-1791	33	30	kesaulya	kesaulya	NOUN
ijtc-1791	33	31	et	et	PROPN
ijtc-1791	33	32	al	al	PROPN
ijtc-1791	33	33	.	.	PROPN
ijtc-1791	33	34	,	,	PUNCT
ijtc-1791	33	35	2023	2023	NUM
ijtc-1791	33	36	)	)	PUNCT
ijtc-1791	33	37	.	.	PUNCT
ijtc-1791	34	1	this	this	DET
ijtc-1791	34	2	situation	situation	NOUN
ijtc-1791	34	3	leads	lead	VERB
ijtc-1791	34	4	to	to	ADP
ijtc-1791	34	5	weak	weak	ADJ
ijtc-1791	34	6	oversight	oversight	NOUN
ijtc-1791	34	7	and	and	CCONJ
ijtc-1791	34	8	increases	increase	VERB
ijtc-1791	34	9	the	the	DET
ijtc-1791	34	10	potential	potential	NOUN
ijtc-1791	34	11	for	for	ADP
ijtc-1791	34	12	financial	financial	ADJ
ijtc-1791	34	13	statement	statement	NOUN
ijtc-1791	34	14	manipulation	manipulation	NOUN
ijtc-1791	34	15	.	.	PUNCT
ijtc-1791	35	1	in	in	ADP
ijtc-1791	35	2	the	the	DET
ijtc-1791	35	3	context	context	NOUN
ijtc-1791	35	4	of	of	ADP
ijtc-1791	35	5	family	family	NOUN
ijtc-1791	35	6	businesses	business	NOUN
ijtc-1791	35	7	,	,	PUNCT
ijtc-1791	35	8	according	accord	VERB
ijtc-1791	35	9	to	to	ADP
ijtc-1791	35	10	dharmawan	dharmawan	PROPN
ijtc-1791	35	11	&	&	CCONJ
ijtc-1791	35	12	wijaya	wijaya	PROPN
ijtc-1791	35	13	,	,	PUNCT
ijtc-1791	35	14	(	(	PUNCT
ijtc-1791	35	15	2020	2020	NUM
ijtc-1791	35	16	)	)	PUNCT
ijtc-1791	35	17	,	,	PUNCT
ijtc-1791	35	18	the	the	DET
ijtc-1791	35	19	family	family	NOUN
ijtc-1791	35	20	ownership	ownership	NOUN
ijtc-1791	35	21	structure	structure	NOUN
ijtc-1791	35	22	can	can	AUX
ijtc-1791	35	23	reduce	reduce	VERB
ijtc-1791	35	24	agency	agency	NOUN
ijtc-1791	35	25	costs	cost	NOUN
ijtc-1791	35	26	through	through	ADP
ijtc-1791	35	27	direct	direct	ADJ
ijtc-1791	35	28	control	control	NOUN
ijtc-1791	35	29	by	by	ADP
ijtc-1791	35	30	the	the	DET
ijtc-1791	35	31	owners	owner	NOUN
ijtc-1791	35	32	,	,	PUNCT
ijtc-1791	35	33	who	who	PRON
ijtc-1791	35	34	are	be	AUX
ijtc-1791	35	35	often	often	ADV
ijtc-1791	35	36	also	also	ADV
ijtc-1791	35	37	part	part	NOUN
ijtc-1791	35	38	of	of	ADP
ijtc-1791	35	39	the	the	DET
ijtc-1791	35	40	management	management	NOUN
ijtc-1791	35	41	.	.	PUNCT
ijtc-1791	36	1	the	the	DET
ijtc-1791	36	2	involvement	involvement	NOUN
ijtc-1791	36	3	of	of	ADP
ijtc-1791	36	4	family	family	NOUN
ijtc-1791	36	5	members	member	NOUN
ijtc-1791	36	6	in	in	ADP
ijtc-1791	36	7	management	management	NOUN
ijtc-1791	36	8	contributes	contribute	VERB
ijtc-1791	36	9	to	to	ADP
ijtc-1791	36	10	enhanced	enhanced	ADJ
ijtc-1791	36	11	supervision	supervision	NOUN
ijtc-1791	36	12	and	and	CCONJ
ijtc-1791	36	13	decision	decision	NOUN
ijtc-1791	36	14	-	-	PUNCT
ijtc-1791	36	15	making	making	NOUN
ijtc-1791	36	16	based	base	VERB
ijtc-1791	36	17	on	on	ADP
ijtc-1791	36	18	long	long	ADJ
ijtc-1791	36	19	-	-	PUNCT
ijtc-1791	36	20	term	term	NOUN
ijtc-1791	36	21	values	value	NOUN
ijtc-1791	36	22	.	.	PUNCT
ijtc-1791	37	1	however	however	ADV
ijtc-1791	37	2	,	,	PUNCT
ijtc-1791	37	3	in	in	ADP
ijtc-1791	37	4	certain	certain	ADJ
ijtc-1791	37	5	cases	case	NOUN
ijtc-1791	37	6	,	,	PUNCT
ijtc-1791	37	7	family	family	NOUN
ijtc-1791	37	8	owners	owner	NOUN
ijtc-1791	37	9	may	may	AUX
ijtc-1791	37	10	also	also	ADV
ijtc-1791	37	11	abuse	abuse	VERB
ijtc-1791	37	12	their	their	PRON
ijtc-1791	37	13	control	control	NOUN
ijtc-1791	37	14	to	to	PART
ijtc-1791	37	15	maintain	maintain	VERB
ijtc-1791	37	16	personal	personal	ADJ
ijtc-1791	37	17	or	or	CCONJ
ijtc-1791	37	18	political	political	ADJ
ijtc-1791	37	19	interests	interest	NOUN
ijtc-1791	37	20	,	,	PUNCT
ijtc-1791	37	21	so	so	CCONJ
ijtc-1791	37	22	the	the	DET
ijtc-1791	37	23	risk	risk	NOUN
ijtc-1791	37	24	of	of	ADP
ijtc-1791	37	25	agency	agency	NOUN
ijtc-1791	37	26	conflict	conflict	NOUN
ijtc-1791	37	27	remains	remain	VERB
ijtc-1791	37	28	present	present	ADJ
ijtc-1791	37	29	.	.	PUNCT
ijtc-1791	38	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	38	2	the	the	DET
ijtc-1791	38	3	influence	influence	NOUN
ijtc-1791	38	4	of	of	ADP
ijtc-1791	38	5	political	political	ADJ
ijtc-1791	38	6	connections	connection	NOUN
ijtc-1791	38	7	on	on	ADP
ijtc-1791	38	8	earnings	earning	NOUN
ijtc-1791	38	9	quality	quality	NOUN
ijtc-1791	38	10	with	with	ADP
ijtc-1791	38	11	family	family	NOUN
ijtc-1791	38	12	ownership	ownership	NOUN
ijtc-1791	38	13	as	as	ADP
ijtc-1791	38	14	a	a	DET
ijtc-1791	38	15	moderating	moderate	VERB
ijtc-1791	38	16	variable	variable	ADJ
ijtc-1791	38	17	adinata	adinata	NOUN
ijtc-1791	38	18	,	,	PUNCT
ijtc-1791	38	19	suranta	suranta	VERB
ijtc-1791	38	20	113	113	NUM
ijtc-1791	38	21	|	|	NOUN
ijtc-1791	38	22	ilomata	ilomata	PROPN
ijtc-1791	38	23	international	international	ADJ
ijtc-1791	38	24	journal	journal	NOUN
ijtc-1791	38	25	of	of	ADP
ijtc-1791	38	26	tax	tax	PROPN
ijtc-1791	38	27	&	&	CCONJ
ijtc-1791	38	28	accounting	account	VERB
ijtc-1791	38	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1791	38	30	political	political	ADJ
ijtc-1791	38	31	connections	connection	NOUN
ijtc-1791	38	32	and	and	CCONJ
ijtc-1791	38	33	earnings	earning	NOUN
ijtc-1791	38	34	quality	quality	NOUN
ijtc-1791	38	35	according	accord	VERB
ijtc-1791	38	36	to	to	ADP
ijtc-1791	38	37	agency	agency	NOUN
ijtc-1791	38	38	theory	theory	NOUN
ijtc-1791	38	39	,	,	PUNCT
ijtc-1791	38	40	the	the	DET
ijtc-1791	38	41	possibility	possibility	NOUN
ijtc-1791	38	42	of	of	ADP
ijtc-1791	38	43	conflicts	conflict	NOUN
ijtc-1791	38	44	of	of	ADP
ijtc-1791	38	45	interest	interest	NOUN
ijtc-1791	38	46	between	between	ADP
ijtc-1791	38	47	owners	owner	NOUN
ijtc-1791	38	48	(	(	PUNCT
ijtc-1791	38	49	principals	principal	NOUN
ijtc-1791	38	50	)	)	PUNCT
ijtc-1791	38	51	and	and	CCONJ
ijtc-1791	38	52	managers	manager	NOUN
ijtc-1791	38	53	(	(	PUNCT
ijtc-1791	38	54	agents	agent	NOUN
ijtc-1791	38	55	)	)	PUNCT
ijtc-1791	38	56	explains	explain	VERB
ijtc-1791	38	57	the	the	DET
ijtc-1791	38	58	correlation	correlation	NOUN
ijtc-1791	38	59	between	between	ADP
ijtc-1791	38	60	political	political	ADJ
ijtc-1791	38	61	connections	connection	NOUN
ijtc-1791	38	62	and	and	CCONJ
ijtc-1791	38	63	profits	profit	NOUN
ijtc-1791	38	64	quality	quality	NOUN
ijtc-1791	38	65	.	.	PUNCT
ijtc-1791	39	1	(	(	PUNCT
ijtc-1791	39	2	supatmi	supatmi	PROPN
ijtc-1791	39	3	&	&	CCONJ
ijtc-1791	39	4	putri	putri	ADJ
ijtc-1791	39	5	,	,	PUNCT
ijtc-1791	39	6	2022	2022	NUM
ijtc-1791	39	7	)	)	PUNCT
ijtc-1791	39	8	.	.	PUNCT
ijtc-1791	40	1	companies	company	NOUN
ijtc-1791	40	2	with	with	ADP
ijtc-1791	40	3	political	political	ADJ
ijtc-1791	40	4	connections	connection	NOUN
ijtc-1791	40	5	often	often	ADV
ijtc-1791	40	6	gain	gain	VERB
ijtc-1791	40	7	advantages	advantage	NOUN
ijtc-1791	40	8	such	such	ADJ
ijtc-1791	40	9	as	as	ADP
ijtc-1791	40	10	easier	easy	ADJ
ijtc-1791	40	11	access	access	NOUN
ijtc-1791	40	12	to	to	ADP
ijtc-1791	40	13	funding	funding	NOUN
ijtc-1791	40	14	,	,	PUNCT
ijtc-1791	40	15	government	government	NOUN
ijtc-1791	40	16	projects	project	NOUN
ijtc-1791	40	17	,	,	PUNCT
ijtc-1791	40	18	and	and	CCONJ
ijtc-1791	40	19	fiscal	fiscal	ADJ
ijtc-1791	40	20	incentives	incentive	NOUN
ijtc-1791	40	21	.	.	PUNCT
ijtc-1791	41	1	however	however	ADV
ijtc-1791	41	2	,	,	PUNCT
ijtc-1791	41	3	these	these	DET
ijtc-1791	41	4	benefits	benefit	NOUN
ijtc-1791	41	5	can	can	AUX
ijtc-1791	41	6	create	create	VERB
ijtc-1791	41	7	agency	agency	NOUN
ijtc-1791	41	8	problems	problem	NOUN
ijtc-1791	41	9	,	,	PUNCT
ijtc-1791	41	10	as	as	SCONJ
ijtc-1791	41	11	managers	manager	NOUN
ijtc-1791	41	12	have	have	VERB
ijtc-1791	41	13	greater	great	ADJ
ijtc-1791	41	14	discretion	discretion	NOUN
ijtc-1791	41	15	in	in	ADP
ijtc-1791	41	16	decision	decision	NOUN
ijtc-1791	41	17	-	-	PUNCT
ijtc-1791	41	18	making	making	NOUN
ijtc-1791	41	19	that	that	PRON
ijtc-1791	41	20	may	may	AUX
ijtc-1791	41	21	not	not	PART
ijtc-1791	41	22	always	always	ADV
ijtc-1791	41	23	align	align	VERB
ijtc-1791	41	24	with	with	ADP
ijtc-1791	41	25	shareholder	shareholder	NOUN
ijtc-1791	41	26	interests	interest	NOUN
ijtc-1791	41	27	.	.	PUNCT
ijtc-1791	42	1	when	when	SCONJ
ijtc-1791	42	2	managerial	managerial	ADJ
ijtc-1791	42	3	oversight	oversight	NOUN
ijtc-1791	42	4	is	be	AUX
ijtc-1791	42	5	weakened	weaken	VERB
ijtc-1791	42	6	due	due	ADJ
ijtc-1791	42	7	to	to	ADP
ijtc-1791	42	8	political	political	ADJ
ijtc-1791	42	9	protection	protection	NOUN
ijtc-1791	42	10	,	,	PUNCT
ijtc-1791	42	11	the	the	DET
ijtc-1791	42	12	risk	risk	NOUN
ijtc-1791	42	13	of	of	ADP
ijtc-1791	42	14	earnings	earning	NOUN
ijtc-1791	42	15	management	management	NOUN
ijtc-1791	42	16	and	and	CCONJ
ijtc-1791	42	17	financial	financial	ADJ
ijtc-1791	42	18	statement	statement	NOUN
ijtc-1791	42	19	manipulation	manipulation	NOUN
ijtc-1791	42	20	may	may	AUX
ijtc-1791	42	21	increase	increase	VERB
ijtc-1791	42	22	.	.	PUNCT
ijtc-1791	43	1	nevertheless	nevertheless	ADV
ijtc-1791	43	2	,	,	PUNCT
ijtc-1791	43	3	in	in	ADP
ijtc-1791	43	4	situations	situation	NOUN
ijtc-1791	43	5	where	where	SCONJ
ijtc-1791	43	6	external	external	ADJ
ijtc-1791	43	7	oversight	oversight	NOUN
ijtc-1791	43	8	remains	remain	VERB
ijtc-1791	43	9	strong	strong	ADJ
ijtc-1791	43	10	and	and	CCONJ
ijtc-1791	43	11	major	major	ADJ
ijtc-1791	43	12	shareholders	shareholder	NOUN
ijtc-1791	43	13	exercise	exercise	VERB
ijtc-1791	43	14	effective	effective	ADJ
ijtc-1791	43	15	control	control	NOUN
ijtc-1791	43	16	over	over	ADP
ijtc-1791	43	17	management	management	NOUN
ijtc-1791	43	18	,	,	PUNCT
ijtc-1791	43	19	political	political	ADJ
ijtc-1791	43	20	connections	connection	NOUN
ijtc-1791	43	21	can	can	AUX
ijtc-1791	43	22	also	also	ADV
ijtc-1791	43	23	provide	provide	VERB
ijtc-1791	43	24	financial	financial	ADJ
ijtc-1791	43	25	stability	stability	NOUN
ijtc-1791	43	26	for	for	ADP
ijtc-1791	43	27	the	the	DET
ijtc-1791	43	28	company	company	NOUN
ijtc-1791	43	29	.	.	PUNCT
ijtc-1791	44	1	with	with	ADP
ijtc-1791	44	2	certainty	certainty	NOUN
ijtc-1791	44	3	in	in	ADP
ijtc-1791	44	4	access	access	NOUN
ijtc-1791	44	5	to	to	ADP
ijtc-1791	44	6	funding	funding	NOUN
ijtc-1791	44	7	and	and	CCONJ
ijtc-1791	44	8	strategic	strategic	ADJ
ijtc-1791	44	9	projects	project	NOUN
ijtc-1791	44	10	,	,	PUNCT
ijtc-1791	44	11	companies	company	NOUN
ijtc-1791	44	12	can	can	AUX
ijtc-1791	44	13	reduce	reduce	VERB
ijtc-1791	44	14	financial	financial	ADJ
ijtc-1791	44	15	uncertainty	uncertainty	NOUN
ijtc-1791	44	16	and	and	CCONJ
ijtc-1791	44	17	earnings	earning	NOUN
ijtc-1791	44	18	volatility	volatility	NOUN
ijtc-1791	44	19	,	,	PUNCT
ijtc-1791	44	20	which	which	PRON
ijtc-1791	44	21	in	in	ADP
ijtc-1791	44	22	turn	turn	NOUN
ijtc-1791	44	23	may	may	AUX
ijtc-1791	44	24	help	help	VERB
ijtc-1791	44	25	maintain	maintain	VERB
ijtc-1791	44	26	earnings	earning	NOUN
ijtc-1791	44	27	quality	quality	NOUN
ijtc-1791	44	28	.	.	PUNCT
ijtc-1791	45	1	therefore	therefore	ADV
ijtc-1791	45	2	,	,	PUNCT
ijtc-1791	45	3	in	in	ADP
ijtc-1791	45	4	the	the	DET
ijtc-1791	45	5	context	context	NOUN
ijtc-1791	45	6	of	of	ADP
ijtc-1791	45	7	agency	agency	NOUN
ijtc-1791	45	8	theory	theory	NOUN
ijtc-1791	45	9	,	,	PUNCT
ijtc-1791	45	10	the	the	DET
ijtc-1791	45	11	impact	impact	NOUN
ijtc-1791	45	12	of	of	ADP
ijtc-1791	45	13	political	political	ADJ
ijtc-1791	45	14	connections	connection	NOUN
ijtc-1791	45	15	on	on	ADP
ijtc-1791	45	16	earnings	earning	NOUN
ijtc-1791	45	17	quality	quality	NOUN
ijtc-1791	45	18	largely	largely	ADV
ijtc-1791	45	19	depends	depend	VERB
ijtc-1791	45	20	on	on	ADP
ijtc-1791	45	21	the	the	DET
ijtc-1791	45	22	oversight	oversight	NOUN
ijtc-1791	45	23	mechanisms	mechanism	NOUN
ijtc-1791	45	24	implemented	implement	VERB
ijtc-1791	45	25	within	within	ADP
ijtc-1791	45	26	the	the	DET
ijtc-1791	45	27	company	company	NOUN
ijtc-1791	45	28	and	and	CCONJ
ijtc-1791	45	29	how	how	SCONJ
ijtc-1791	45	30	managerial	managerial	ADJ
ijtc-1791	45	31	incentives	incentive	NOUN
ijtc-1791	45	32	are	be	AUX
ijtc-1791	45	33	structured	structure	VERB
ijtc-1791	45	34	to	to	PART
ijtc-1791	45	35	minimize	minimize	VERB
ijtc-1791	45	36	potential	potential	ADJ
ijtc-1791	45	37	conflicts	conflict	NOUN
ijtc-1791	45	38	of	of	ADP
ijtc-1791	45	39	interest	interest	NOUN
ijtc-1791	45	40	(	(	PUNCT
ijtc-1791	45	41	pamuji	pamuji	PROPN
ijtc-1791	45	42	&	&	CCONJ
ijtc-1791	45	43	naimah	naimah	PROPN
ijtc-1791	45	44	,	,	PUNCT
ijtc-1791	45	45	2022	2022	NUM
ijtc-1791	45	46	)	)	PUNCT
ijtc-1791	45	47	.	.	PUNCT
ijtc-1791	46	1	based	base	VERB
ijtc-1791	46	2	on	on	ADP
ijtc-1791	46	3	studies	study	NOUN
ijtc-1791	46	4	by	by	ADP
ijtc-1791	46	5	maulana	maulana	PROPN
ijtc-1791	46	6	&	&	CCONJ
ijtc-1791	46	7	wati	wati	PROPN
ijtc-1791	46	8	,	,	PUNCT
ijtc-1791	46	9	(	(	PUNCT
ijtc-1791	46	10	2020	2020	NUM
ijtc-1791	46	11	)	)	PUNCT
ijtc-1791	46	12	,	,	PUNCT
ijtc-1791	46	13	pratiwi	pratiwi	NOUN
ijtc-1791	46	14	&	&	CCONJ
ijtc-1791	46	15	aligarh	aligarh	PROPN
ijtc-1791	46	16	,	,	PUNCT
ijtc-1791	46	17	(	(	PUNCT
ijtc-1791	46	18	2021	2021	NUM
ijtc-1791	46	19	)	)	PUNCT
ijtc-1791	46	20	,	,	PUNCT
ijtc-1791	46	21	innayah	innayah	NOUN
ijtc-1791	46	22	&	&	CCONJ
ijtc-1791	46	23	pratama	pratama	NOUN
ijtc-1791	46	24	,	,	PUNCT
ijtc-1791	46	25	(	(	PUNCT
ijtc-1791	46	26	2022	2022	NUM
ijtc-1791	46	27	)	)	PUNCT
ijtc-1791	46	28	,	,	PUNCT
ijtc-1791	46	29	dan	dan	PROPN
ijtc-1791	46	30	wijaya	wijaya	PROPN
ijtc-1791	46	31	&	&	CCONJ
ijtc-1791	46	32	merry	merry	PROPN
ijtc-1791	46	33	susanti	susanti	PROPN
ijtc-1791	46	34	,	,	PUNCT
ijtc-1791	46	35	(	(	PUNCT
ijtc-1791	46	36	2024	2024	NUM
ijtc-1791	46	37	)	)	PUNCT
ijtc-1791	46	38	companies	company	NOUN
ijtc-1791	46	39	with	with	ADP
ijtc-1791	46	40	political	political	ADJ
ijtc-1791	46	41	connections	connection	NOUN
ijtc-1791	46	42	often	often	ADV
ijtc-1791	46	43	enjoy	enjoy	VERB
ijtc-1791	46	44	easier	easy	ADJ
ijtc-1791	46	45	access	access	NOUN
ijtc-1791	46	46	to	to	ADP
ijtc-1791	46	47	funding	funding	NOUN
ijtc-1791	46	48	,	,	PUNCT
ijtc-1791	46	49	government	government	NOUN
ijtc-1791	46	50	projects	project	NOUN
ijtc-1791	46	51	,	,	PUNCT
ijtc-1791	46	52	and	and	CCONJ
ijtc-1791	46	53	local	local	ADJ
ijtc-1791	46	54	incentives	incentive	NOUN
ijtc-1791	46	55	.	.	PUNCT
ijtc-1791	47	1	such	such	ADJ
ijtc-1791	47	2	support	support	NOUN
ijtc-1791	47	3	contributes	contribute	VERB
ijtc-1791	47	4	to	to	ADP
ijtc-1791	47	5	increased	increase	VERB
ijtc-1791	47	6	financial	financial	ADJ
ijtc-1791	47	7	stability	stability	NOUN
ijtc-1791	47	8	and	and	CCONJ
ijtc-1791	47	9	profitability	profitability	NOUN
ijtc-1791	47	10	,	,	PUNCT
ijtc-1791	47	11	thereby	thereby	ADV
ijtc-1791	47	12	helping	help	VERB
ijtc-1791	47	13	to	to	PART
ijtc-1791	47	14	maintain	maintain	VERB
ijtc-1791	47	15	earnings	earning	NOUN
ijtc-1791	47	16	quality	quality	NOUN
ijtc-1791	47	17	.	.	PUNCT
ijtc-1791	48	1	based	base	VERB
ijtc-1791	48	2	on	on	ADP
ijtc-1791	48	3	the	the	DET
ijtc-1791	48	4	above	above	ADJ
ijtc-1791	48	5	literature	literature	NOUN
ijtc-1791	48	6	,	,	PUNCT
ijtc-1791	48	7	the	the	DET
ijtc-1791	48	8	first	first	ADJ
ijtc-1791	48	9	hypothesis	hypothesis	NOUN
ijtc-1791	48	10	to	to	PART
ijtc-1791	48	11	be	be	AUX
ijtc-1791	48	12	tested	test	VERB
ijtc-1791	48	13	is	be	AUX
ijtc-1791	48	14	as	as	SCONJ
ijtc-1791	48	15	follows	follow	VERB
ijtc-1791	48	16	:	:	PUNCT
ijtc-1791	48	17	h₁	h₁	NOUN
ijtc-1791	48	18	:	:	PUNCT
ijtc-1791	48	19	companies	company	NOUN
ijtc-1791	48	20	with	with	ADP
ijtc-1791	48	21	political	political	ADJ
ijtc-1791	48	22	connections	connection	NOUN
ijtc-1791	48	23	have	have	VERB
ijtc-1791	48	24	higher	high	ADJ
ijtc-1791	48	25	earnings	earning	NOUN
ijtc-1791	48	26	quality	quality	NOUN
ijtc-1791	48	27	than	than	ADP
ijtc-1791	48	28	companies	company	NOUN
ijtc-1791	48	29	without	without	ADP
ijtc-1791	48	30	political	political	ADJ
ijtc-1791	48	31	connections	connection	NOUN
ijtc-1791	48	32	family	family	NOUN
ijtc-1791	48	33	ownership	ownership	NOUN
ijtc-1791	48	34	and	and	CCONJ
ijtc-1791	48	35	earnings	earning	NOUN
ijtc-1791	48	36	quality	quality	NOUN
ijtc-1791	48	37	from	from	ADP
ijtc-1791	48	38	the	the	DET
ijtc-1791	48	39	perspective	perspective	NOUN
ijtc-1791	48	40	of	of	ADP
ijtc-1791	48	41	agency	agency	NOUN
ijtc-1791	48	42	theory	theory	NOUN
ijtc-1791	48	43	,	,	PUNCT
ijtc-1791	48	44	in	in	ADP
ijtc-1791	48	45	family	family	NOUN
ijtc-1791	48	46	firms	firm	NOUN
ijtc-1791	48	47	,	,	PUNCT
ijtc-1791	48	48	the	the	DET
ijtc-1791	48	49	likelihood	likelihood	NOUN
ijtc-1791	48	50	of	of	ADP
ijtc-1791	48	51	conflicts	conflict	NOUN
ijtc-1791	48	52	between	between	ADP
ijtc-1791	48	53	managers	manager	NOUN
ijtc-1791	48	54	and	and	CCONJ
ijtc-1791	48	55	owners	owner	NOUN
ijtc-1791	48	56	is	be	AUX
ijtc-1791	48	57	generally	generally	ADV
ijtc-1791	48	58	lower	low	ADJ
ijtc-1791	48	59	because	because	SCONJ
ijtc-1791	48	60	owners	owner	NOUN
ijtc-1791	48	61	are	be	AUX
ijtc-1791	48	62	often	often	ADV
ijtc-1791	48	63	actively	actively	ADV
ijtc-1791	48	64	involved	involve	VERB
ijtc-1791	48	65	in	in	ADP
ijtc-1791	48	66	the	the	DET
ijtc-1791	48	67	operations	operation	NOUN
ijtc-1791	48	68	of	of	ADP
ijtc-1791	48	69	the	the	DET
ijtc-1791	48	70	company	company	NOUN
ijtc-1791	48	71	.	.	PUNCT
ijtc-1791	49	1	this	this	DET
ijtc-1791	49	2	involvement	involvement	NOUN
ijtc-1791	49	3	provides	provide	VERB
ijtc-1791	49	4	incentives	incentive	NOUN
ijtc-1791	49	5	for	for	SCONJ
ijtc-1791	49	6	them	they	PRON
ijtc-1791	49	7	to	to	PART
ijtc-1791	49	8	maintain	maintain	VERB
ijtc-1791	49	9	earnings	earning	NOUN
ijtc-1791	49	10	quality	quality	NOUN
ijtc-1791	49	11	in	in	ADP
ijtc-1791	49	12	order	order	NOUN
ijtc-1791	49	13	to	to	PART
ijtc-1791	49	14	preserve	preserve	VERB
ijtc-1791	49	15	both	both	DET
ijtc-1791	49	16	the	the	DET
ijtc-1791	49	17	reputation	reputation	NOUN
ijtc-1791	49	18	and	and	CCONJ
ijtc-1791	49	19	the	the	DET
ijtc-1791	49	20	long	long	ADJ
ijtc-1791	49	21	-	-	PUNCT
ijtc-1791	49	22	term	term	NOUN
ijtc-1791	49	23	sustainability	sustainability	NOUN
ijtc-1791	49	24	of	of	ADP
ijtc-1791	49	25	the	the	DET
ijtc-1791	49	26	family	family	NOUN
ijtc-1791	49	27	business	business	NOUN
ijtc-1791	49	28	.	.	PUNCT
ijtc-1791	50	1	furthermore	furthermore	ADV
ijtc-1791	50	2	,	,	PUNCT
ijtc-1791	50	3	stricter	strict	ADJ
ijtc-1791	50	4	oversight	oversight	NOUN
ijtc-1791	50	5	by	by	ADP
ijtc-1791	50	6	the	the	DET
ijtc-1791	50	7	family	family	NOUN
ijtc-1791	50	8	as	as	ADP
ijtc-1791	50	9	controlling	control	VERB
ijtc-1791	50	10	shareholders	shareholder	NOUN
ijtc-1791	50	11	serves	serve	VERB
ijtc-1791	50	12	to	to	PART
ijtc-1791	50	13	minimize	minimize	VERB
ijtc-1791	50	14	the	the	DET
ijtc-1791	50	15	likelihood	likelihood	NOUN
ijtc-1791	50	16	of	of	ADP
ijtc-1791	50	17	detrimental	detrimental	ADJ
ijtc-1791	50	18	earnings	earning	NOUN
ijtc-1791	50	19	management	management	NOUN
ijtc-1791	50	20	practices	practice	NOUN
ijtc-1791	50	21	and	and	CCONJ
ijtc-1791	50	22	enhances	enhance	VERB
ijtc-1791	50	23	the	the	DET
ijtc-1791	50	24	transparency	transparency	NOUN
ijtc-1791	50	25	of	of	ADP
ijtc-1791	50	26	financial	financial	ADJ
ijtc-1791	50	27	reporting	reporting	NOUN
ijtc-1791	50	28	.	.	PUNCT
ijtc-1791	51	1	the	the	DET
ijtc-1791	51	2	hypothesis	hypothesis	NOUN
ijtc-1791	51	3	regarding	regard	VERB
ijtc-1791	51	4	higher	high	ADJ
ijtc-1791	51	5	earnings	earning	NOUN
ijtc-1791	51	6	quality	quality	NOUN
ijtc-1791	51	7	in	in	ADP
ijtc-1791	51	8	family	family	NOUN
ijtc-1791	51	9	firms	firm	NOUN
ijtc-1791	51	10	reflects	reflect	VERB
ijtc-1791	51	11	a	a	DET
ijtc-1791	51	12	long	long	ADJ
ijtc-1791	51	13	-	-	PUNCT
ijtc-1791	51	14	term	term	NOUN
ijtc-1791	51	15	orientation	orientation	NOUN
ijtc-1791	51	16	to	to	PART
ijtc-1791	51	17	ensure	ensure	VERB
ijtc-1791	51	18	ethical	ethical	ADJ
ijtc-1791	51	19	and	and	CCONJ
ijtc-1791	51	20	sustainable	sustainable	ADJ
ijtc-1791	51	21	business	business	NOUN
ijtc-1791	51	22	continuity	continuity	NOUN
ijtc-1791	51	23	,	,	PUNCT
ijtc-1791	51	24	which	which	PRON
ijtc-1791	51	25	ultimately	ultimately	ADV
ijtc-1791	51	26	contributes	contribute	VERB
ijtc-1791	51	27	to	to	ADP
ijtc-1791	51	28	better	well	ADJ
ijtc-1791	51	29	earnings	earning	NOUN
ijtc-1791	51	30	quality	quality	NOUN
ijtc-1791	51	31	(	(	PUNCT
ijtc-1791	51	32	fayola	fayola	NOUN
ijtc-1791	51	33	et	et	PROPN
ijtc-1791	51	34	al	al	PROPN
ijtc-1791	51	35	.	.	PROPN
ijtc-1791	51	36	,	,	PUNCT
ijtc-1791	51	37	2021	2021	NUM
ijtc-1791	51	38	)	)	PUNCT
ijtc-1791	51	39	.	.	PUNCT
ijtc-1791	52	1	additionally	additionally	ADV
ijtc-1791	52	2	,	,	PUNCT
ijtc-1791	52	3	because	because	SCONJ
ijtc-1791	52	4	there	there	PRON
ijtc-1791	52	5	is	be	VERB
ijtc-1791	52	6	less	less	ADJ
ijtc-1791	52	7	knowledge	knowledge	NOUN
ijtc-1791	52	8	asymmetry	asymmetry	NOUN
ijtc-1791	52	9	between	between	ADP
ijtc-1791	52	10	managers	manager	NOUN
ijtc-1791	52	11	and	and	CCONJ
ijtc-1791	52	12	owners	owner	NOUN
ijtc-1791	52	13	,	,	PUNCT
ijtc-1791	52	14	family	family	NOUN
ijtc-1791	52	15	businesses	business	NOUN
ijtc-1791	52	16	typically	typically	ADV
ijtc-1791	52	17	have	have	VERB
ijtc-1791	52	18	more	more	ADV
ijtc-1791	52	19	accurate	accurate	ADJ
ijtc-1791	52	20	and	and	CCONJ
ijtc-1791	52	21	trustworthy	trustworthy	ADJ
ijtc-1791	52	22	financial	financial	ADJ
ijtc-1791	52	23	accounts	account	NOUN
ijtc-1791	52	24	.	.	PUNCT
ijtc-1791	53	1	consequently	consequently	ADV
ijtc-1791	53	2	,	,	PUNCT
ijtc-1791	53	3	family	family	NOUN
ijtc-1791	53	4	ownership	ownership	NOUN
ijtc-1791	53	5	is	be	AUX
ijtc-1791	53	6	typically	typically	ADV
ijtc-1791	53	7	linked	link	VERB
ijtc-1791	53	8	to	to	ADP
ijtc-1791	53	9	superior	superior	ADJ
ijtc-1791	53	10	profits	profit	NOUN
ijtc-1791	53	11	quality	quality	NOUN
ijtc-1791	53	12	as	as	SCONJ
ijtc-1791	53	13	compared	compare	VERB
ijtc-1791	53	14	to	to	ADP
ijtc-1791	53	15	non	non	ADJ
ijtc-1791	53	16	-	-	ADJ
ijtc-1791	53	17	family	family	ADJ
ijtc-1791	53	18	businesses	business	NOUN
ijtc-1791	53	19	(	(	PUNCT
ijtc-1791	53	20	jao	jao	PROPN
ijtc-1791	53	21	et	et	PROPN
ijtc-1791	53	22	al	al	PROPN
ijtc-1791	53	23	.	.	PROPN
ijtc-1791	53	24	,	,	PUNCT
ijtc-1791	53	25	2024	2024	NUM
ijtc-1791	53	26	)	)	PUNCT
ijtc-1791	53	27	.	.	PUNCT
ijtc-1791	54	1	researchers	researcher	NOUN
ijtc-1791	54	2	who	who	PRON
ijtc-1791	54	3	looked	look	VERB
ijtc-1791	54	4	into	into	ADP
ijtc-1791	54	5	how	how	SCONJ
ijtc-1791	54	6	family	family	NOUN
ijtc-1791	54	7	ownership	ownership	NOUN
ijtc-1791	54	8	affected	affect	VERB
ijtc-1791	54	9	earnings	earning	NOUN
ijtc-1791	54	10	quality	quality	NOUN
ijtc-1791	54	11	discovered	discover	VERB
ijtc-1791	54	12	that	that	SCONJ
ijtc-1791	54	13	family	family	NOUN
ijtc-1791	54	14	ownership	ownership	NOUN
ijtc-1791	54	15	had	have	VERB
ijtc-1791	54	16	a	a	DET
ijtc-1791	54	17	beneficial	beneficial	ADJ
ijtc-1791	54	18	impact	impact	NOUN
ijtc-1791	54	19	on	on	ADP
ijtc-1791	54	20	earnings	earning	NOUN
ijtc-1791	54	21	quality	quality	NOUN
ijtc-1791	54	22	.	.	PUNCT
ijtc-1791	55	1	according	accord	VERB
ijtc-1791	55	2	to	to	ADP
ijtc-1791	55	3	this	this	DET
ijtc-1791	55	4	research	research	NOUN
ijtc-1791	55	5	,	,	PUNCT
ijtc-1791	55	6	family	family	NOUN
ijtc-1791	55	7	businesses	business	NOUN
ijtc-1791	55	8	are	be	AUX
ijtc-1791	55	9	more	more	ADV
ijtc-1791	55	10	likely	likely	ADJ
ijtc-1791	55	11	than	than	SCONJ
ijtc-1791	55	12	non	non	ADJ
ijtc-1791	55	13	-	-	ADJ
ijtc-1791	55	14	family	family	ADJ
ijtc-1791	55	15	businesses	business	NOUN
ijtc-1791	55	16	to	to	PART
ijtc-1791	55	17	have	have	VERB
ijtc-1791	55	18	higher	high	ADJ
ijtc-1791	55	19	earnings	earning	NOUN
ijtc-1791	55	20	quality	quality	NOUN
ijtc-1791	55	21	.	.	PUNCT
ijtc-1791	56	1	similar	similar	ADJ
ijtc-1791	56	2	results	result	NOUN
ijtc-1791	56	3	were	be	AUX
ijtc-1791	56	4	reported	report	VERB
ijtc-1791	56	5	by	by	ADP
ijtc-1791	56	6	jao	jao	PROPN
ijtc-1791	56	7	et	et	PROPN
ijtc-1791	56	8	al	al	PROPN
ijtc-1791	56	9	.	.	PROPN
ijtc-1791	56	10	,	,	PUNCT
ijtc-1791	56	11	(	(	PUNCT
ijtc-1791	56	12	2024	2024	NUM
ijtc-1791	56	13	)	)	PUNCT
ijtc-1791	56	14	who	who	PRON
ijtc-1791	56	15	revealed	reveal	VERB
ijtc-1791	56	16	that	that	SCONJ
ijtc-1791	56	17	family	family	NOUN
ijtc-1791	56	18	ownership	ownership	NOUN
ijtc-1791	56	19	plays	play	VERB
ijtc-1791	56	20	a	a	DET
ijtc-1791	56	21	positive	positive	ADJ
ijtc-1791	56	22	role	role	NOUN
ijtc-1791	56	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	56	24	the	the	DET
ijtc-1791	56	25	influence	influence	NOUN
ijtc-1791	56	26	of	of	ADP
ijtc-1791	56	27	political	political	ADJ
ijtc-1791	56	28	connections	connection	NOUN
ijtc-1791	56	29	on	on	ADP
ijtc-1791	56	30	earnings	earning	NOUN
ijtc-1791	56	31	quality	quality	NOUN
ijtc-1791	56	32	with	with	ADP
ijtc-1791	56	33	family	family	NOUN
ijtc-1791	56	34	ownership	ownership	NOUN
ijtc-1791	56	35	as	as	ADP
ijtc-1791	56	36	a	a	DET
ijtc-1791	56	37	moderating	moderate	VERB
ijtc-1791	56	38	variable	variable	ADJ
ijtc-1791	56	39	adinata	adinata	NOUN
ijtc-1791	56	40	,	,	PUNCT
ijtc-1791	56	41	suranta	suranta	VERB
ijtc-1791	56	42	114	114	NUM
ijtc-1791	56	43	|	|	ADV
ijtc-1791	56	44	ilomata	ilomata	PROPN
ijtc-1791	56	45	international	international	ADJ
ijtc-1791	56	46	journal	journal	NOUN
ijtc-1791	56	47	of	of	ADP
ijtc-1791	56	48	tax	tax	PROPN
ijtc-1791	56	49	&	&	CCONJ
ijtc-1791	56	50	accounting	accounting	NOUN
ijtc-1791	56	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	56	52	in	in	ADP
ijtc-1791	56	53	improving	improve	VERB
ijtc-1791	56	54	earnings	earning	NOUN
ijtc-1791	56	55	quality	quality	NOUN
ijtc-1791	56	56	,	,	PUNCT
ijtc-1791	56	57	which	which	PRON
ijtc-1791	56	58	in	in	ADP
ijtc-1791	56	59	turn	turn	NOUN
ijtc-1791	56	60	contributes	contribute	VERB
ijtc-1791	56	61	to	to	ADP
ijtc-1791	56	62	enhancing	enhance	VERB
ijtc-1791	56	63	firm	firm	ADJ
ijtc-1791	56	64	value	value	NOUN
ijtc-1791	56	65	.	.	PUNCT
ijtc-1791	57	1	based	base	VERB
ijtc-1791	57	2	on	on	ADP
ijtc-1791	57	3	the	the	DET
ijtc-1791	57	4	aforementioned	aforementioned	ADJ
ijtc-1791	57	5	studies	study	NOUN
ijtc-1791	57	6	,	,	PUNCT
ijtc-1791	57	7	the	the	DET
ijtc-1791	57	8	second	second	ADJ
ijtc-1791	57	9	hypothesis	hypothesis	NOUN
ijtc-1791	57	10	to	to	PART
ijtc-1791	57	11	be	be	AUX
ijtc-1791	57	12	tested	test	VERB
ijtc-1791	57	13	is	be	AUX
ijtc-1791	57	14	as	as	SCONJ
ijtc-1791	57	15	follows	follow	VERB
ijtc-1791	57	16	:	:	PUNCT
ijtc-1791	57	17	h₂	h₂	ADV
ijtc-1791	57	18	:	:	PUNCT
ijtc-1791	57	19	family	family	NOUN
ijtc-1791	57	20	ownership	ownership	NOUN
ijtc-1791	57	21	has	have	AUX
ijtc-1791	57	22	a	a	DET
ijtc-1791	57	23	positive	positive	ADJ
ijtc-1791	57	24	effect	effect	NOUN
ijtc-1791	57	25	on	on	ADP
ijtc-1791	57	26	earnings	earning	NOUN
ijtc-1791	57	27	quality	quality	NOUN
ijtc-1791	57	28	political	political	ADJ
ijtc-1791	57	29	connections	connection	NOUN
ijtc-1791	57	30	,	,	PUNCT
ijtc-1791	57	31	earnings	earning	NOUN
ijtc-1791	57	32	quality	quality	NOUN
ijtc-1791	57	33	,	,	PUNCT
ijtc-1791	57	34	and	and	CCONJ
ijtc-1791	57	35	family	family	NOUN
ijtc-1791	57	36	ownership	ownership	NOUN
ijtc-1791	57	37	within	within	ADP
ijtc-1791	57	38	the	the	DET
ijtc-1791	57	39	framework	framework	NOUN
ijtc-1791	57	40	of	of	ADP
ijtc-1791	57	41	agency	agency	NOUN
ijtc-1791	57	42	theory	theory	NOUN
ijtc-1791	57	43	,	,	PUNCT
ijtc-1791	57	44	political	political	ADJ
ijtc-1791	57	45	connections	connection	NOUN
ijtc-1791	57	46	may	may	AUX
ijtc-1791	57	47	provide	provide	VERB
ijtc-1791	57	48	benefits	benefit	NOUN
ijtc-1791	57	49	to	to	ADP
ijtc-1791	57	50	companies	company	NOUN
ijtc-1791	57	51	through	through	ADP
ijtc-1791	57	52	easier	easy	ADJ
ijtc-1791	57	53	access	access	NOUN
ijtc-1791	57	54	to	to	ADP
ijtc-1791	57	55	funding	funding	NOUN
ijtc-1791	57	56	,	,	PUNCT
ijtc-1791	57	57	government	government	NOUN
ijtc-1791	57	58	projects	project	NOUN
ijtc-1791	57	59	,	,	PUNCT
ijtc-1791	57	60	and	and	CCONJ
ijtc-1791	57	61	various	various	ADJ
ijtc-1791	57	62	fiscal	fiscal	ADJ
ijtc-1791	57	63	incentives	incentive	NOUN
ijtc-1791	57	64	.	.	PUNCT
ijtc-1791	58	1	however	however	ADV
ijtc-1791	58	2	,	,	PUNCT
ijtc-1791	58	3	such	such	ADJ
ijtc-1791	58	4	relationships	relationship	NOUN
ijtc-1791	58	5	also	also	ADV
ijtc-1791	58	6	have	have	VERB
ijtc-1791	58	7	the	the	DET
ijtc-1791	58	8	potential	potential	NOUN
ijtc-1791	58	9	to	to	PART
ijtc-1791	58	10	create	create	VERB
ijtc-1791	58	11	conflicts	conflict	NOUN
ijtc-1791	58	12	of	of	ADP
ijtc-1791	58	13	interest	interest	NOUN
ijtc-1791	58	14	,	,	PUNCT
ijtc-1791	58	15	as	as	SCONJ
ijtc-1791	58	16	managers	manager	NOUN
ijtc-1791	58	17	are	be	AUX
ijtc-1791	58	18	afforded	afford	VERB
ijtc-1791	58	19	greater	great	ADJ
ijtc-1791	58	20	discretion	discretion	NOUN
ijtc-1791	58	21	in	in	ADP
ijtc-1791	58	22	decision	decision	NOUN
ijtc-1791	58	23	-	-	PUNCT
ijtc-1791	58	24	making	making	NOUN
ijtc-1791	58	25	,	,	PUNCT
ijtc-1791	58	26	which	which	PRON
ijtc-1791	58	27	may	may	AUX
ijtc-1791	58	28	not	not	PART
ijtc-1791	58	29	always	always	ADV
ijtc-1791	58	30	be	be	AUX
ijtc-1791	58	31	in	in	ADP
ijtc-1791	58	32	line	line	NOUN
ijtc-1791	58	33	with	with	ADP
ijtc-1791	58	34	shareholders	shareholder	NOUN
ijtc-1791	58	35	'	'	PART
ijtc-1791	58	36	interests	interest	NOUN
ijtc-1791	58	37	.	.	PUNCT
ijtc-1791	59	1	(	(	PUNCT
ijtc-1791	59	2	supatmi	supatmi	PROPN
ijtc-1791	59	3	&	&	CCONJ
ijtc-1791	59	4	putri	putri	ADJ
ijtc-1791	59	5	,	,	PUNCT
ijtc-1791	59	6	2022	2022	NUM
ijtc-1791	59	7	)	)	PUNCT
ijtc-1791	59	8	.	.	PUNCT
ijtc-1791	60	1	furthermore	furthermore	ADV
ijtc-1791	60	2	,	,	PUNCT
ijtc-1791	60	3	family	family	NOUN
ijtc-1791	60	4	ownership	ownership	NOUN
ijtc-1791	60	5	is	be	AUX
ijtc-1791	60	6	often	often	ADV
ijtc-1791	60	7	characterized	characterize	VERB
ijtc-1791	60	8	by	by	ADP
ijtc-1791	60	9	a	a	DET
ijtc-1791	60	10	long	long	ADJ
ijtc-1791	60	11	-	-	PUNCT
ijtc-1791	60	12	term	term	NOUN
ijtc-1791	60	13	orientation	orientation	NOUN
ijtc-1791	60	14	and	and	CCONJ
ijtc-1791	60	15	greater	great	ADJ
ijtc-1791	60	16	caution	caution	NOUN
ijtc-1791	60	17	in	in	ADP
ijtc-1791	60	18	maintaining	maintain	VERB
ijtc-1791	60	19	the	the	DET
ijtc-1791	60	20	quality	quality	NOUN
ijtc-1791	60	21	of	of	ADP
ijtc-1791	60	22	financial	financial	ADJ
ijtc-1791	60	23	reporting	reporting	NOUN
ijtc-1791	60	24	,	,	PUNCT
ijtc-1791	60	25	as	as	SCONJ
ijtc-1791	60	26	considerations	consideration	NOUN
ijtc-1791	60	27	of	of	ADP
ijtc-1791	60	28	reputation	reputation	NOUN
ijtc-1791	60	29	and	and	CCONJ
ijtc-1791	60	30	the	the	DET
ijtc-1791	60	31	sustainability	sustainability	NOUN
ijtc-1791	60	32	of	of	ADP
ijtc-1791	60	33	the	the	DET
ijtc-1791	60	34	business	business	NOUN
ijtc-1791	60	35	across	across	ADP
ijtc-1791	60	36	generations	generation	NOUN
ijtc-1791	60	37	are	be	AUX
ijtc-1791	60	38	paramount	paramount	ADJ
ijtc-1791	60	39	.	.	PUNCT
ijtc-1791	61	1	therefore	therefore	ADV
ijtc-1791	61	2	,	,	PUNCT
ijtc-1791	61	3	family	family	NOUN
ijtc-1791	61	4	ownership	ownership	NOUN
ijtc-1791	61	5	can	can	AUX
ijtc-1791	61	6	enhance	enhance	VERB
ijtc-1791	61	7	earnings	earning	NOUN
ijtc-1791	61	8	quality	quality	NOUN
ijtc-1791	61	9	even	even	ADV
ijtc-1791	61	10	in	in	ADP
ijtc-1791	61	11	firms	firm	NOUN
ijtc-1791	61	12	with	with	ADP
ijtc-1791	61	13	political	political	ADJ
ijtc-1791	61	14	connections	connection	NOUN
ijtc-1791	61	15	(	(	PUNCT
ijtc-1791	61	16	hashmi	hashmi	PROPN
ijtc-1791	61	17	et	et	PROPN
ijtc-1791	61	18	al	al	PROPN
ijtc-1791	61	19	.	.	PROPN
ijtc-1791	61	20	,	,	PUNCT
ijtc-1791	61	21	2018	2018	NUM
ijtc-1791	61	22	)	)	PUNCT
ijtc-1791	61	23	.	.	PUNCT
ijtc-1791	62	1	studies	study	NOUN
ijtc-1791	62	2	by	by	ADP
ijtc-1791	62	3	huang	huang	PROPN
ijtc-1791	62	4	et	et	PROPN
ijtc-1791	62	5	al	al	PROPN
ijtc-1791	62	6	.	.	PROPN
ijtc-1791	62	7	,	,	PUNCT
ijtc-1791	62	8	(	(	PUNCT
ijtc-1791	62	9	2014	2014	NUM
ijtc-1791	62	10	)	)	PUNCT
ijtc-1791	62	11	,	,	PUNCT
ijtc-1791	62	12	braam	braam	NOUN
ijtc-1791	62	13	et	et	PROPN
ijtc-1791	62	14	al	al	PROPN
ijtc-1791	62	15	.	.	PROPN
ijtc-1791	62	16	,	,	PUNCT
ijtc-1791	62	17	(	(	PUNCT
ijtc-1791	62	18	2015	2015	NUM
ijtc-1791	62	19	)	)	PUNCT
ijtc-1791	62	20	,	,	PUNCT
ijtc-1791	62	21	al	al	PROPN
ijtc-1791	62	22	-	-	PUNCT
ijtc-1791	62	23	dhamari	dhamari	PROPN
ijtc-1791	62	24	,	,	PUNCT
ijtc-1791	62	25	(	(	PUNCT
ijtc-1791	62	26	2016	2016	NUM
ijtc-1791	62	27	)	)	PUNCT
ijtc-1791	62	28	,	,	PUNCT
ijtc-1791	62	29	li	li	PROPN
ijtc-1791	62	30	et	et	PROPN
ijtc-1791	62	31	al	al	PROPN
ijtc-1791	62	32	.	.	PROPN
ijtc-1791	62	33	,	,	PUNCT
ijtc-1791	62	34	(	(	PUNCT
ijtc-1791	62	35	2016	2016	NUM
ijtc-1791	62	36	)	)	PUNCT
ijtc-1791	62	37	and	and	CCONJ
ijtc-1791	62	38	lungkang	lungkang	PROPN
ijtc-1791	62	39	&	&	CCONJ
ijtc-1791	62	40	muslih	muslih	PROPN
ijtc-1791	62	41	,	,	PUNCT
ijtc-1791	62	42	(	(	PUNCT
ijtc-1791	62	43	2020	2020	NUM
ijtc-1791	62	44	)	)	PUNCT
ijtc-1791	62	45	ndicate	ndicate	NOUN
ijtc-1791	62	46	that	that	SCONJ
ijtc-1791	62	47	political	political	ADJ
ijtc-1791	62	48	connections	connection	NOUN
ijtc-1791	62	49	negatively	negatively	ADV
ijtc-1791	62	50	affect	affect	VERB
ijtc-1791	62	51	earnings	earning	NOUN
ijtc-1791	62	52	quality	quality	NOUN
ijtc-1791	62	53	due	due	ADP
ijtc-1791	62	54	to	to	ADP
ijtc-1791	62	55	a	a	DET
ijtc-1791	62	56	lack	lack	NOUN
ijtc-1791	62	57	of	of	ADP
ijtc-1791	62	58	oversight	oversight	NOUN
ijtc-1791	62	59	,	,	PUNCT
ijtc-1791	62	60	heightened	heighten	VERB
ijtc-1791	62	61	conflicts	conflict	NOUN
ijtc-1791	62	62	of	of	ADP
ijtc-1791	62	63	interest	interest	NOUN
ijtc-1791	62	64	,	,	PUNCT
ijtc-1791	62	65	and	and	CCONJ
ijtc-1791	62	66	increased	increase	VERB
ijtc-1791	62	67	information	information	NOUN
ijtc-1791	62	68	asymmetry	asymmetry	NOUN
ijtc-1791	62	69	,	,	PUNCT
ijtc-1791	62	70	all	all	PRON
ijtc-1791	62	71	of	of	ADP
ijtc-1791	62	72	which	which	PRON
ijtc-1791	62	73	create	create	VERB
ijtc-1791	62	74	opportunities	opportunity	NOUN
ijtc-1791	62	75	for	for	ADP
ijtc-1791	62	76	earnings	earning	NOUN
ijtc-1791	62	77	management	management	NOUN
ijtc-1791	62	78	.	.	PUNCT
ijtc-1791	63	1	conversely	conversely	ADV
ijtc-1791	63	2	,	,	PUNCT
ijtc-1791	63	3	research	research	NOUN
ijtc-1791	63	4	by	by	ADP
ijtc-1791	63	5	maulana	maulana	PROPN
ijtc-1791	63	6	&	&	CCONJ
ijtc-1791	63	7	wati	wati	PROPN
ijtc-1791	63	8	,	,	PUNCT
ijtc-1791	63	9	(	(	PUNCT
ijtc-1791	63	10	2020	2020	NUM
ijtc-1791	63	11	)	)	PUNCT
ijtc-1791	63	12	,	,	PUNCT
ijtc-1791	63	13	pratiwi	pratiwi	NOUN
ijtc-1791	63	14	&	&	CCONJ
ijtc-1791	63	15	aligarh	aligarh	PROPN
ijtc-1791	63	16	,	,	PUNCT
ijtc-1791	63	17	(	(	PUNCT
ijtc-1791	63	18	2021	2021	NUM
ijtc-1791	63	19	)	)	PUNCT
ijtc-1791	63	20	,	,	PUNCT
ijtc-1791	63	21	innayah	innayah	NOUN
ijtc-1791	63	22	&	&	CCONJ
ijtc-1791	63	23	pratama	pratama	NOUN
ijtc-1791	63	24	,	,	PUNCT
ijtc-1791	63	25	(	(	PUNCT
ijtc-1791	63	26	2022	2022	NUM
ijtc-1791	63	27	)	)	PUNCT
ijtc-1791	63	28	,	,	PUNCT
ijtc-1791	63	29	dan	dan	PROPN
ijtc-1791	63	30	wijaya	wijaya	PROPN
ijtc-1791	63	31	&	&	CCONJ
ijtc-1791	63	32	merry	merry	PROPN
ijtc-1791	63	33	susanti	susanti	PROPN
ijtc-1791	63	34	,	,	PUNCT
ijtc-1791	63	35	(	(	PUNCT
ijtc-1791	63	36	2024	2024	NUM
ijtc-1791	63	37	)	)	PUNCT
ijtc-1791	63	38	emonstrates	emonstrate	NOUN
ijtc-1791	63	39	that	that	SCONJ
ijtc-1791	63	40	political	political	ADJ
ijtc-1791	63	41	connections	connection	NOUN
ijtc-1791	63	42	can	can	AUX
ijtc-1791	63	43	actually	actually	ADV
ijtc-1791	63	44	improve	improve	VERB
ijtc-1791	63	45	financial	financial	ADJ
ijtc-1791	63	46	stability	stability	NOUN
ijtc-1791	63	47	and	and	CCONJ
ijtc-1791	63	48	profitability	profitability	NOUN
ijtc-1791	63	49	,	,	PUNCT
ijtc-1791	63	50	thereby	thereby	ADV
ijtc-1791	63	51	maintaining	maintain	VERB
ijtc-1791	63	52	earnings	earning	NOUN
ijtc-1791	63	53	quality	quality	NOUN
ijtc-1791	63	54	.	.	PUNCT
ijtc-1791	64	1	meanwhile	meanwhile	ADV
ijtc-1791	64	2	,	,	PUNCT
ijtc-1791	64	3	dewi	dewi	PROPN
ijtc-1791	64	4	,	,	PUNCT
ijtc-1791	64	5	(	(	PUNCT
ijtc-1791	64	6	2017	2017	NUM
ijtc-1791	64	7	)	)	PUNCT
ijtc-1791	64	8	dan	dan	PROPN
ijtc-1791	64	9	robert	robert	PROPN
ijtc-1791	64	10	jao	jao	PROPN
ijtc-1791	64	11	et	et	PROPN
ijtc-1791	64	12	al	al	PROPN
ijtc-1791	64	13	,	,	PUNCT
ijtc-1791	64	14	(	(	PUNCT
ijtc-1791	64	15	2024	2024	NUM
ijtc-1791	64	16	)	)	PUNCT
ijtc-1791	64	17	provide	provide	VERB
ijtc-1791	64	18	evidence	evidence	NOUN
ijtc-1791	64	19	that	that	SCONJ
ijtc-1791	64	20	family	family	NOUN
ijtc-1791	64	21	ownership	ownership	NOUN
ijtc-1791	64	22	enhances	enhance	VERB
ijtc-1791	64	23	earnings	earning	NOUN
ijtc-1791	64	24	quality	quality	NOUN
ijtc-1791	64	25	through	through	ADP
ijtc-1791	64	26	stronger	strong	ADJ
ijtc-1791	64	27	internal	internal	ADJ
ijtc-1791	64	28	oversight	oversight	NOUN
ijtc-1791	64	29	and	and	CCONJ
ijtc-1791	64	30	a	a	DET
ijtc-1791	64	31	long	long	ADJ
ijtc-1791	64	32	-	-	PUNCT
ijtc-1791	64	33	term	term	NOUN
ijtc-1791	64	34	orientation	orientation	NOUN
ijtc-1791	64	35	,	,	PUNCT
ijtc-1791	64	36	whereas	whereas	SCONJ
ijtc-1791	64	37	masripah	masripah	PROPN
ijtc-1791	64	38	et	et	PROPN
ijtc-1791	64	39	al	al	PROPN
ijtc-1791	64	40	.	.	PROPN
ijtc-1791	64	41	,	,	PUNCT
ijtc-1791	64	42	(	(	PUNCT
ijtc-1791	64	43	2015	2015	NUM
ijtc-1791	64	44	)	)	PUNCT
ijtc-1791	64	45	reveal	reveal	VERB
ijtc-1791	64	46	the	the	DET
ijtc-1791	64	47	negative	negative	ADJ
ijtc-1791	64	48	impact	impact	NOUN
ijtc-1791	64	49	that	that	PRON
ijtc-1791	64	50	can	can	AUX
ijtc-1791	64	51	arise	arise	VERB
ijtc-1791	64	52	from	from	ADP
ijtc-1791	64	53	dominant	dominant	ADJ
ijtc-1791	64	54	family	family	NOUN
ijtc-1791	64	55	interests	interest	NOUN
ijtc-1791	64	56	.	.	PUNCT
ijtc-1791	65	1	based	base	VERB
ijtc-1791	65	2	on	on	ADP
ijtc-1791	65	3	previous	previous	ADJ
ijtc-1791	65	4	studies	study	NOUN
ijtc-1791	65	5	,	,	PUNCT
ijtc-1791	65	6	family	family	NOUN
ijtc-1791	65	7	ownership	ownership	NOUN
ijtc-1791	65	8	can	can	AUX
ijtc-1791	65	9	serve	serve	VERB
ijtc-1791	65	10	as	as	ADP
ijtc-1791	65	11	a	a	DET
ijtc-1791	65	12	moderating	moderate	VERB
ijtc-1791	65	13	variable	variable	NOUN
ijtc-1791	65	14	in	in	ADP
ijtc-1791	65	15	the	the	DET
ijtc-1791	65	16	relationship	relationship	NOUN
ijtc-1791	65	17	between	between	ADP
ijtc-1791	65	18	political	political	ADJ
ijtc-1791	65	19	connections	connection	NOUN
ijtc-1791	65	20	and	and	CCONJ
ijtc-1791	65	21	earnings	earning	NOUN
ijtc-1791	65	22	quality	quality	NOUN
ijtc-1791	65	23	.	.	PUNCT
ijtc-1791	66	1	although	although	SCONJ
ijtc-1791	66	2	political	political	ADJ
ijtc-1791	66	3	connections	connection	NOUN
ijtc-1791	66	4	may	may	AUX
ijtc-1791	66	5	reduce	reduce	VERB
ijtc-1791	66	6	earnings	earning	NOUN
ijtc-1791	66	7	quality	quality	NOUN
ijtc-1791	66	8	,	,	PUNCT
ijtc-1791	66	9	family	family	NOUN
ijtc-1791	66	10	ownership	ownership	NOUN
ijtc-1791	66	11	has	have	VERB
ijtc-1791	66	12	the	the	DET
ijtc-1791	66	13	potential	potential	NOUN
ijtc-1791	66	14	to	to	PART
ijtc-1791	66	15	mitigate	mitigate	VERB
ijtc-1791	66	16	this	this	DET
ijtc-1791	66	17	negative	negative	ADJ
ijtc-1791	66	18	effect	effect	NOUN
ijtc-1791	66	19	.	.	PUNCT
ijtc-1791	67	1	therefore	therefore	ADV
ijtc-1791	67	2	,	,	PUNCT
ijtc-1791	67	3	the	the	DET
ijtc-1791	67	4	following	follow	VERB
ijtc-1791	67	5	is	be	AUX
ijtc-1791	67	6	the	the	DET
ijtc-1791	67	7	third	third	ADJ
ijtc-1791	67	8	hypothesis	hypothesis	NOUN
ijtc-1791	67	9	in	in	ADP
ijtc-1791	67	10	this	this	DET
ijtc-1791	67	11	study	study	NOUN
ijtc-1791	67	12	:	:	PUNCT
ijtc-1791	67	13	h₃	h₃	NOUN
ijtc-1791	67	14	:	:	PUNCT
ijtc-1791	67	15	family	family	NOUN
ijtc-1791	67	16	ownership	ownership	NOUN
ijtc-1791	67	17	moderates	moderate	VERB
ijtc-1791	67	18	the	the	DET
ijtc-1791	67	19	effect	effect	NOUN
ijtc-1791	67	20	of	of	ADP
ijtc-1791	67	21	political	political	ADJ
ijtc-1791	67	22	connections	connection	NOUN
ijtc-1791	67	23	on	on	ADP
ijtc-1791	67	24	earnings	earning	NOUN
ijtc-1791	67	25	quality	quality	NOUN
ijtc-1791	67	26	.	.	PUNCT
ijtc-1791	68	1	method	method	NOUN
ijtc-1791	68	2	in	in	ADP
ijtc-1791	68	3	order	order	NOUN
ijtc-1791	68	4	to	to	PART
ijtc-1791	68	5	investigate	investigate	VERB
ijtc-1791	68	6	the	the	DET
ijtc-1791	68	7	causal	causal	ADJ
ijtc-1791	68	8	links	link	NOUN
ijtc-1791	68	9	between	between	ADP
ijtc-1791	68	10	independent	independent	ADJ
ijtc-1791	68	11	,	,	PUNCT
ijtc-1791	68	12	dependent	dependent	ADJ
ijtc-1791	68	13	,	,	PUNCT
ijtc-1791	68	14	and	and	CCONJ
ijtc-1791	68	15	moderating	moderating	NOUN
ijtc-1791	68	16	variables	variable	NOUN
ijtc-1791	68	17	,	,	PUNCT
ijtc-1791	68	18	this	this	DET
ijtc-1791	68	19	study	study	NOUN
ijtc-1791	68	20	uses	use	VERB
ijtc-1791	68	21	a	a	DET
ijtc-1791	68	22	quantitative	quantitative	ADJ
ijtc-1791	68	23	explanatory	explanatory	ADJ
ijtc-1791	68	24	approach	approach	NOUN
ijtc-1791	68	25	.	.	PUNCT
ijtc-1791	69	1	this	this	DET
ijtc-1791	69	2	approach	approach	NOUN
ijtc-1791	69	3	was	be	AUX
ijtc-1791	69	4	selected	select	VERB
ijtc-1791	69	5	because	because	SCONJ
ijtc-1791	69	6	it	it	PRON
ijtc-1791	69	7	allows	allow	VERB
ijtc-1791	69	8	for	for	ADP
ijtc-1791	69	9	objective	objective	ADJ
ijtc-1791	69	10	measurement	measurement	NOUN
ijtc-1791	69	11	and	and	CCONJ
ijtc-1791	69	12	statistical	statistical	ADJ
ijtc-1791	69	13	analysis	analysis	NOUN
ijtc-1791	69	14	to	to	PART
ijtc-1791	69	15	test	test	VERB
ijtc-1791	69	16	the	the	DET
ijtc-1791	69	17	formulated	formulate	VERB
ijtc-1791	69	18	hypotheses	hypothesis	NOUN
ijtc-1791	69	19	.	.	PUNCT
ijtc-1791	70	1	the	the	DET
ijtc-1791	70	2	analytical	analytical	ADJ
ijtc-1791	70	3	method	method	NOUN
ijtc-1791	70	4	adopted	adopt	VERB
ijtc-1791	70	5	in	in	ADP
ijtc-1791	70	6	this	this	DET
ijtc-1791	70	7	research	research	NOUN
ijtc-1791	70	8	is	be	AUX
ijtc-1791	70	9	panel	panel	NOUN
ijtc-1791	70	10	data	datum	NOUN
ijtc-1791	70	11	regression	regression	NOUN
ijtc-1791	70	12	.	.	PUNCT
ijtc-1791	71	1	because	because	SCONJ
ijtc-1791	71	2	the	the	DET
ijtc-1791	71	3	data	datum	NOUN
ijtc-1791	71	4	utilized	utilize	VERB
ijtc-1791	71	5	are	be	AUX
ijtc-1791	71	6	a	a	DET
ijtc-1791	71	7	mix	mix	NOUN
ijtc-1791	71	8	of	of	ADP
ijtc-1791	71	9	cross	cross	ADJ
ijtc-1791	71	10	-	-	ADJ
ijtc-1791	71	11	sectional	sectional	ADJ
ijtc-1791	71	12	and	and	CCONJ
ijtc-1791	71	13	time	time	NOUN
ijtc-1791	71	14	series	series	PROPN
ijtc-1791	71	15	data	data	PROPN
ijtc-1791	71	16	,	,	PUNCT
ijtc-1791	71	17	this	this	DET
ijtc-1791	71	18	approach	approach	NOUN
ijtc-1791	71	19	is	be	AUX
ijtc-1791	71	20	deemed	deem	VERB
ijtc-1791	71	21	suitable	suitable	ADJ
ijtc-1791	71	22	.	.	PUNCT
ijtc-1791	72	1	panel	panel	NOUN
ijtc-1791	72	2	regression	regression	NOUN
ijtc-1791	72	3	analysis	analysis	NOUN
ijtc-1791	72	4	enables	enable	VERB
ijtc-1791	72	5	researchers	researcher	NOUN
ijtc-1791	72	6	to	to	PART
ijtc-1791	72	7	capture	capture	VERB
ijtc-1791	72	8	the	the	DET
ijtc-1791	72	9	dynamics	dynamic	NOUN
ijtc-1791	72	10	of	of	ADP
ijtc-1791	72	11	relationships	relationship	NOUN
ijtc-1791	72	12	among	among	ADP
ijtc-1791	72	13	variables	variable	NOUN
ijtc-1791	72	14	across	across	ADP
ijtc-1791	72	15	companies	company	NOUN
ijtc-1791	72	16	(	(	PUNCT
ijtc-1791	72	17	cross	cross	ADJ
ijtc-1791	72	18	-	-	ADJ
ijtc-1791	72	19	sectional	sectional	ADJ
ijtc-1791	72	20	)	)	PUNCT
ijtc-1791	72	21	over	over	ADP
ijtc-1791	72	22	a	a	DET
ijtc-1791	72	23	certain	certain	ADJ
ijtc-1791	72	24	period	period	NOUN
ijtc-1791	72	25	(	(	PUNCT
ijtc-1791	72	26	time	time	NOUN
ijtc-1791	72	27	series	series	PROPN
ijtc-1791	72	28	)	)	PUNCT
ijtc-1791	72	29	.	.	PUNCT
ijtc-1791	73	1	in	in	ADP
ijtc-1791	73	2	order	order	NOUN
ijtc-1791	73	3	to	to	PART
ijtc-1791	73	4	investigate	investigate	VERB
ijtc-1791	73	5	the	the	DET
ijtc-1791	73	6	moderating	moderate	VERB
ijtc-1791	73	7	effect	effect	NOUN
ijtc-1791	73	8	of	of	ADP
ijtc-1791	73	9	family	family	NOUN
ijtc-1791	73	10	ownership	ownership	NOUN
ijtc-1791	73	11	in	in	ADP
ijtc-1791	73	12	the	the	DET
ijtc-1791	73	13	relationship	relationship	NOUN
ijtc-1791	73	14	between	between	ADP
ijtc-1791	73	15	political	political	ADJ
ijtc-1791	73	16	connections	connection	NOUN
ijtc-1791	73	17	and	and	CCONJ
ijtc-1791	73	18	earnings	earning	NOUN
ijtc-1791	73	19	quality	quality	NOUN
ijtc-1791	73	20	,	,	PUNCT
ijtc-1791	73	21	this	this	DET
ijtc-1791	73	22	study	study	NOUN
ijtc-1791	73	23	also	also	ADV
ijtc-1791	73	24	uses	use	VERB
ijtc-1791	73	25	an	an	DET
ijtc-1791	73	26	interaction	interaction	NOUN
ijtc-1791	73	27	test	test	NOUN
ijtc-1791	73	28	.	.	PUNCT
ijtc-1791	74	1	the	the	DET
ijtc-1791	74	2	research	research	NOUN
ijtc-1791	74	3	is	be	AUX
ijtc-1791	74	4	designed	design	VERB
ijtc-1791	74	5	to	to	PART
ijtc-1791	74	6	obtain	obtain	VERB
ijtc-1791	74	7	a	a	DET
ijtc-1791	74	8	deeper	deep	ADJ
ijtc-1791	74	9	understanding	understanding	NOUN
ijtc-1791	74	10	of	of	ADP
ijtc-1791	74	11	the	the	DET
ijtc-1791	74	12	relationships	relationship	NOUN
ijtc-1791	74	13	among	among	ADP
ijtc-1791	74	14	variables	variable	NOUN
ijtc-1791	74	15	by	by	ADP
ijtc-1791	74	16	considering	consider	VERB
ijtc-1791	74	17	firm	firm	ADJ
ijtc-1791	74	18	characteristics	characteristic	NOUN
ijtc-1791	74	19	as	as	ADP
ijtc-1791	74	20	control	control	NOUN
ijtc-1791	74	21	variables	variable	NOUN
ijtc-1791	74	22	.	.	PUNCT
ijtc-1791	75	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	75	2	the	the	DET
ijtc-1791	75	3	influence	influence	NOUN
ijtc-1791	75	4	of	of	ADP
ijtc-1791	75	5	political	political	ADJ
ijtc-1791	75	6	connections	connection	NOUN
ijtc-1791	75	7	on	on	ADP
ijtc-1791	75	8	earnings	earning	NOUN
ijtc-1791	75	9	quality	quality	NOUN
ijtc-1791	75	10	with	with	ADP
ijtc-1791	75	11	family	family	NOUN
ijtc-1791	75	12	ownership	ownership	NOUN
ijtc-1791	75	13	as	as	ADP
ijtc-1791	75	14	a	a	DET
ijtc-1791	75	15	moderating	moderate	VERB
ijtc-1791	75	16	variable	variable	ADJ
ijtc-1791	75	17	adinata	adinata	NOUN
ijtc-1791	75	18	,	,	PUNCT
ijtc-1791	75	19	suranta	suranta	VERB
ijtc-1791	75	20	115	115	NUM
ijtc-1791	75	21	|	|	ADV
ijtc-1791	75	22	ilomata	ilomata	PROPN
ijtc-1791	75	23	international	international	ADJ
ijtc-1791	75	24	journal	journal	NOUN
ijtc-1791	75	25	of	of	ADP
ijtc-1791	75	26	tax	tax	PROPN
ijtc-1791	75	27	&	&	CCONJ
ijtc-1791	75	28	accounting	accounting	PROPN
ijtc-1791	75	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	75	30	the	the	DET
ijtc-1791	75	31	study	study	NOUN
ijtc-1791	75	32	's	's	PART
ijtc-1791	75	33	population	population	NOUN
ijtc-1791	75	34	consists	consist	VERB
ijtc-1791	75	35	of	of	ADP
ijtc-1791	75	36	all	all	DET
ijtc-1791	75	37	manufacturing	manufacture	VERB
ijtc-1791	75	38	firms	firm	NOUN
ijtc-1791	75	39	listed	list	VERB
ijtc-1791	75	40	on	on	ADP
ijtc-1791	75	41	the	the	DET
ijtc-1791	75	42	indonesia	indonesia	PROPN
ijtc-1791	75	43	stock	stock	PROPN
ijtc-1791	75	44	exchange	exchange	PROPN
ijtc-1791	75	45	(	(	PUNCT
ijtc-1791	75	46	idx	idx	PROPN
ijtc-1791	75	47	)	)	PUNCT
ijtc-1791	75	48	between	between	ADP
ijtc-1791	75	49	2020	2020	NUM
ijtc-1791	75	50	and	and	CCONJ
ijtc-1791	75	51	2022	2022	NUM
ijtc-1791	75	52	.	.	PUNCT
ijtc-1791	76	1	the	the	DET
ijtc-1791	76	2	research	research	NOUN
ijtc-1791	76	3	population	population	NOUN
ijtc-1791	76	4	consists	consist	VERB
ijtc-1791	76	5	of	of	ADP
ijtc-1791	76	6	110	110	NUM
ijtc-1791	76	7	active	active	ADJ
ijtc-1791	76	8	manufacturing	manufacturing	NOUN
ijtc-1791	76	9	companies	company	NOUN
ijtc-1791	76	10	,	,	PUNCT
ijtc-1791	76	11	covering	cover	VERB
ijtc-1791	76	12	various	various	ADJ
ijtc-1791	76	13	subsectors	subsector	NOUN
ijtc-1791	76	14	within	within	ADP
ijtc-1791	76	15	the	the	DET
ijtc-1791	76	16	industry	industry	NOUN
ijtc-1791	76	17	that	that	PRON
ijtc-1791	76	18	possess	possess	VERB
ijtc-1791	76	19	the	the	DET
ijtc-1791	76	20	data	datum	NOUN
ijtc-1791	76	21	required	require	VERB
ijtc-1791	76	22	for	for	ADP
ijtc-1791	76	23	this	this	DET
ijtc-1791	76	24	research	research	NOUN
ijtc-1791	76	25	.	.	PUNCT
ijtc-1791	77	1	the	the	DET
ijtc-1791	77	2	selection	selection	NOUN
ijtc-1791	77	3	of	of	ADP
ijtc-1791	77	4	the	the	DET
ijtc-1791	77	5	manufacturing	manufacturing	NOUN
ijtc-1791	77	6	sector	sector	NOUN
ijtc-1791	77	7	is	be	AUX
ijtc-1791	77	8	based	base	VERB
ijtc-1791	77	9	on	on	ADP
ijtc-1791	77	10	the	the	DET
ijtc-1791	77	11	rationale	rationale	NOUN
ijtc-1791	77	12	that	that	SCONJ
ijtc-1791	77	13	this	this	DET
ijtc-1791	77	14	sector	sector	NOUN
ijtc-1791	77	15	is	be	AUX
ijtc-1791	77	16	a	a	DET
ijtc-1791	77	17	significant	significant	ADJ
ijtc-1791	77	18	contributor	contributor	NOUN
ijtc-1791	77	19	to	to	ADP
ijtc-1791	77	20	the	the	DET
ijtc-1791	77	21	national	national	ADJ
ijtc-1791	77	22	economy	economy	NOUN
ijtc-1791	77	23	and	and	CCONJ
ijtc-1791	77	24	exhibits	exhibit	VERB
ijtc-1791	77	25	governance	governance	NOUN
ijtc-1791	77	26	characteristics	characteristic	NOUN
ijtc-1791	77	27	that	that	PRON
ijtc-1791	77	28	are	be	AUX
ijtc-1791	77	29	relevant	relevant	ADJ
ijtc-1791	77	30	for	for	ADP
ijtc-1791	77	31	examining	examine	VERB
ijtc-1791	77	32	political	political	ADJ
ijtc-1791	77	33	connections	connection	NOUN
ijtc-1791	77	34	and	and	CCONJ
ijtc-1791	77	35	family	family	NOUN
ijtc-1791	77	36	ownership	ownership	NOUN
ijtc-1791	77	37	.	.	PUNCT
ijtc-1791	78	1	purposive	purposive	ADJ
ijtc-1791	78	2	sampling	sampling	NOUN
ijtc-1791	78	3	was	be	AUX
ijtc-1791	78	4	used	use	VERB
ijtc-1791	78	5	to	to	PART
ijtc-1791	78	6	choose	choose	VERB
ijtc-1791	78	7	the	the	DET
ijtc-1791	78	8	sample	sample	NOUN
ijtc-1791	78	9	,	,	PUNCT
ijtc-1791	78	10	and	and	CCONJ
ijtc-1791	78	11	the	the	DET
ijtc-1791	78	12	following	follow	VERB
ijtc-1791	78	13	standards	standard	NOUN
ijtc-1791	78	14	were	be	AUX
ijtc-1791	78	15	applied	apply	VERB
ijtc-1791	78	16	:	:	PUNCT
ijtc-1791	78	17	1	1	X
ijtc-1791	78	18	.	.	X
ijtc-1791	78	19	companies	company	NOUN
ijtc-1791	78	20	consistently	consistently	ADV
ijtc-1791	78	21	listed	list	VERB
ijtc-1791	78	22	on	on	ADP
ijtc-1791	78	23	the	the	DET
ijtc-1791	78	24	idx	idx	NOUN
ijtc-1791	78	25	from	from	ADP
ijtc-1791	78	26	2020	2020	NUM
ijtc-1791	78	27	to	to	ADP
ijtc-1791	78	28	2022	2022	NUM
ijtc-1791	78	29	;	;	PUNCT
ijtc-1791	78	30	2	2	X
ijtc-1791	78	31	.	.	X
ijtc-1791	78	32	companies	company	NOUN
ijtc-1791	78	33	that	that	PRON
ijtc-1791	78	34	published	publish	VERB
ijtc-1791	78	35	complete	complete	ADJ
ijtc-1791	78	36	annual	annual	ADJ
ijtc-1791	78	37	reports	report	NOUN
ijtc-1791	78	38	during	during	ADP
ijtc-1791	78	39	the	the	DET
ijtc-1791	78	40	observation	observation	NOUN
ijtc-1791	78	41	period	period	NOUN
ijtc-1791	78	42	;	;	PUNCT
ijtc-1791	79	1	3	3	X
ijtc-1791	79	2	.	.	X
ijtc-1791	80	1	the	the	DET
ijtc-1791	80	2	financial	financial	ADJ
ijtc-1791	80	3	statements	statement	NOUN
ijtc-1791	80	4	are	be	AUX
ijtc-1791	80	5	presented	present	VERB
ijtc-1791	80	6	in	in	ADP
ijtc-1791	80	7	indonesian	indonesian	ADJ
ijtc-1791	80	8	rupiah	rupiah	PROPN
ijtc-1791	80	9	(	(	PUNCT
ijtc-1791	80	10	idr	idr	PROPN
ijtc-1791	80	11	)	)	PUNCT
ijtc-1791	80	12	in	in	ADP
ijtc-1791	80	13	order	order	NOUN
ijtc-1791	80	14	to	to	PART
ijtc-1791	80	15	maintain	maintain	VERB
ijtc-1791	80	16	consistency	consistency	NOUN
ijtc-1791	80	17	in	in	ADP
ijtc-1791	80	18	data	datum	NOUN
ijtc-1791	80	19	analysis	analysis	NOUN
ijtc-1791	80	20	.	.	PUNCT
ijtc-1791	81	1	4	4	X
ijtc-1791	81	2	.	.	X
ijtc-1791	81	3	companies	company	NOUN
ijtc-1791	81	4	that	that	PRON
ijtc-1791	81	5	provided	provide	VERB
ijtc-1791	81	6	complete	complete	ADJ
ijtc-1791	81	7	data	datum	NOUN
ijtc-1791	81	8	related	relate	VERB
ijtc-1791	81	9	to	to	ADP
ijtc-1791	81	10	the	the	DET
ijtc-1791	81	11	dependent	dependent	ADJ
ijtc-1791	81	12	,	,	PUNCT
ijtc-1791	81	13	independent	independent	ADJ
ijtc-1791	81	14	,	,	PUNCT
ijtc-1791	81	15	moderating	moderating	NOUN
ijtc-1791	81	16	,	,	PUNCT
ijtc-1791	81	17	and	and	CCONJ
ijtc-1791	81	18	control	control	NOUN
ijtc-1791	81	19	variables	variable	NOUN
ijtc-1791	81	20	.	.	PUNCT
ijtc-1791	82	1	based	base	VERB
ijtc-1791	82	2	on	on	ADP
ijtc-1791	82	3	these	these	DET
ijtc-1791	82	4	criteria	criterion	NOUN
ijtc-1791	82	5	,	,	PUNCT
ijtc-1791	82	6	the	the	DET
ijtc-1791	82	7	final	final	ADJ
ijtc-1791	82	8	sample	sample	NOUN
ijtc-1791	82	9	consisted	consist	VERB
ijtc-1791	82	10	of	of	ADP
ijtc-1791	82	11	manufacturing	manufacturing	NOUN
ijtc-1791	82	12	companies	company	NOUN
ijtc-1791	82	13	that	that	PRON
ijtc-1791	82	14	met	meet	VERB
ijtc-1791	82	15	the	the	DET
ijtc-1791	82	16	requirements	requirement	NOUN
ijtc-1791	82	17	for	for	ADP
ijtc-1791	82	18	panel	panel	NOUN
ijtc-1791	82	19	analysis	analysis	NOUN
ijtc-1791	82	20	over	over	ADP
ijtc-1791	82	21	the	the	DET
ijtc-1791	82	22	three	three	NUM
ijtc-1791	82	23	-	-	PUNCT
ijtc-1791	82	24	year	year	NOUN
ijtc-1791	82	25	observation	observation	NOUN
ijtc-1791	82	26	period	period	NOUN
ijtc-1791	82	27	.	.	PUNCT
ijtc-1791	83	1	the	the	DET
ijtc-1791	83	2	focus	focus	NOUN
ijtc-1791	83	3	on	on	ADP
ijtc-1791	83	4	the	the	DET
ijtc-1791	83	5	manufacturing	manufacturing	NOUN
ijtc-1791	83	6	sector	sector	NOUN
ijtc-1791	83	7	is	be	AUX
ijtc-1791	83	8	grounded	ground	VERB
ijtc-1791	83	9	in	in	ADP
ijtc-1791	83	10	its	its	PRON
ijtc-1791	83	11	strategic	strategic	ADJ
ijtc-1791	83	12	importance	importance	NOUN
ijtc-1791	83	13	as	as	ADP
ijtc-1791	83	14	one	one	NUM
ijtc-1791	83	15	of	of	ADP
ijtc-1791	83	16	the	the	DET
ijtc-1791	83	17	primary	primary	ADJ
ijtc-1791	83	18	contributors	contributor	NOUN
ijtc-1791	83	19	to	to	ADP
ijtc-1791	83	20	indonesia	indonesia	PROPN
ijtc-1791	83	21	’s	’s	PART
ijtc-1791	83	22	gdp	gdp	NOUN
ijtc-1791	83	23	and	and	CCONJ
ijtc-1791	83	24	employment	employment	NOUN
ijtc-1791	83	25	.	.	PUNCT
ijtc-1791	84	1	manufacturing	manufacturing	NOUN
ijtc-1791	84	2	firms	firm	NOUN
ijtc-1791	84	3	tend	tend	VERB
ijtc-1791	84	4	to	to	PART
ijtc-1791	84	5	have	have	VERB
ijtc-1791	84	6	more	more	ADJ
ijtc-1791	84	7	complex	complex	ADJ
ijtc-1791	84	8	operational	operational	ADJ
ijtc-1791	84	9	activities	activity	NOUN
ijtc-1791	84	10	,	,	PUNCT
ijtc-1791	84	11	ownership	ownership	NOUN
ijtc-1791	84	12	structures	structure	NOUN
ijtc-1791	84	13	,	,	PUNCT
ijtc-1791	84	14	and	and	CCONJ
ijtc-1791	84	15	regulatory	regulatory	ADJ
ijtc-1791	84	16	exposure	exposure	NOUN
ijtc-1791	84	17	,	,	PUNCT
ijtc-1791	84	18	making	make	VERB
ijtc-1791	84	19	them	they	PRON
ijtc-1791	84	20	particularly	particularly	ADV
ijtc-1791	84	21	susceptible	susceptible	ADJ
ijtc-1791	84	22	to	to	ADP
ijtc-1791	84	23	political	political	ADJ
ijtc-1791	84	24	influence	influence	NOUN
ijtc-1791	84	25	and	and	CCONJ
ijtc-1791	84	26	agency	agency	NOUN
ijtc-1791	84	27	conflicts	conflict	NOUN
ijtc-1791	84	28	.	.	PUNCT
ijtc-1791	85	1	moreover	moreover	ADV
ijtc-1791	85	2	,	,	PUNCT
ijtc-1791	85	3	the	the	DET
ijtc-1791	85	4	sector	sector	NOUN
ijtc-1791	85	5	is	be	AUX
ijtc-1791	85	6	heavily	heavily	ADV
ijtc-1791	85	7	represented	represent	VERB
ijtc-1791	85	8	on	on	ADP
ijtc-1791	85	9	the	the	DET
ijtc-1791	85	10	idx	idx	NOUN
ijtc-1791	85	11	,	,	PUNCT
ijtc-1791	85	12	making	make	VERB
ijtc-1791	85	13	it	it	PRON
ijtc-1791	85	14	suitable	suitable	ADJ
ijtc-1791	85	15	for	for	ADP
ijtc-1791	85	16	empirical	empirical	ADJ
ijtc-1791	85	17	generalization	generalization	NOUN
ijtc-1791	85	18	.	.	PUNCT
ijtc-1791	86	1	the	the	DET
ijtc-1791	86	2	observation	observation	NOUN
ijtc-1791	86	3	period	period	NOUN
ijtc-1791	86	4	of	of	ADP
ijtc-1791	86	5	2020–2022	2020–2022	NUM
ijtc-1791	86	6	was	be	AUX
ijtc-1791	86	7	selected	select	VERB
ijtc-1791	86	8	to	to	PART
ijtc-1791	86	9	capture	capture	VERB
ijtc-1791	86	10	the	the	DET
ijtc-1791	86	11	post	post	ADJ
ijtc-1791	86	12	-	-	ADJ
ijtc-1791	86	13	pandemic	pandemic	ADJ
ijtc-1791	86	14	financial	financial	ADJ
ijtc-1791	86	15	reporting	reporting	NOUN
ijtc-1791	86	16	environment	environment	NOUN
ijtc-1791	86	17	,	,	PUNCT
ijtc-1791	86	18	where	where	SCONJ
ijtc-1791	86	19	corporate	corporate	ADJ
ijtc-1791	86	20	governance	governance	NOUN
ijtc-1791	86	21	practices	practice	NOUN
ijtc-1791	86	22	and	and	CCONJ
ijtc-1791	86	23	financial	financial	ADJ
ijtc-1791	86	24	transparency	transparency	NOUN
ijtc-1791	86	25	became	become	VERB
ijtc-1791	86	26	increasingly	increasingly	ADV
ijtc-1791	86	27	critical	critical	ADJ
ijtc-1791	86	28	.	.	PUNCT
ijtc-1791	87	1	the	the	DET
ijtc-1791	87	2	economic	economic	ADJ
ijtc-1791	87	3	disruptions	disruption	NOUN
ijtc-1791	87	4	and	and	CCONJ
ijtc-1791	87	5	regulatory	regulatory	ADJ
ijtc-1791	87	6	changes	change	NOUN
ijtc-1791	87	7	during	during	ADP
ijtc-1791	87	8	this	this	DET
ijtc-1791	87	9	period	period	NOUN
ijtc-1791	87	10	also	also	ADV
ijtc-1791	87	11	provide	provide	VERB
ijtc-1791	87	12	a	a	DET
ijtc-1791	87	13	unique	unique	ADJ
ijtc-1791	87	14	context	context	NOUN
ijtc-1791	87	15	for	for	ADP
ijtc-1791	87	16	analyzing	analyze	VERB
ijtc-1791	87	17	the	the	DET
ijtc-1791	87	18	interaction	interaction	NOUN
ijtc-1791	87	19	between	between	ADP
ijtc-1791	87	20	political	political	ADJ
ijtc-1791	87	21	connections	connection	NOUN
ijtc-1791	87	22	,	,	PUNCT
ijtc-1791	87	23	ownership	ownership	NOUN
ijtc-1791	87	24	structures	structure	NOUN
ijtc-1791	87	25	,	,	PUNCT
ijtc-1791	87	26	and	and	CCONJ
ijtc-1791	87	27	earnings	earning	NOUN
ijtc-1791	87	28	quality	quality	NOUN
ijtc-1791	87	29	.	.	PUNCT
ijtc-1791	88	1	the	the	DET
ijtc-1791	88	2	secondary	secondary	ADJ
ijtc-1791	88	3	data	datum	NOUN
ijtc-1791	88	4	used	use	VERB
ijtc-1791	88	5	in	in	ADP
ijtc-1791	88	6	this	this	DET
ijtc-1791	88	7	study	study	NOUN
ijtc-1791	88	8	came	come	VERB
ijtc-1791	88	9	from	from	ADP
ijtc-1791	88	10	documentation	documentation	NOUN
ijtc-1791	88	11	and	and	CCONJ
ijtc-1791	88	12	a	a	DET
ijtc-1791	88	13	survey	survey	NOUN
ijtc-1791	88	14	of	of	ADP
ijtc-1791	88	15	the	the	DET
ijtc-1791	88	16	literature	literature	NOUN
ijtc-1791	88	17	.	.	PUNCT
ijtc-1791	89	1	the	the	DET
ijtc-1791	89	2	primary	primary	ADJ
ijtc-1791	89	3	sources	source	NOUN
ijtc-1791	89	4	of	of	ADP
ijtc-1791	89	5	data	datum	NOUN
ijtc-1791	89	6	include	include	VERB
ijtc-1791	89	7	annual	annual	ADJ
ijtc-1791	89	8	reports	report	NOUN
ijtc-1791	89	9	,	,	PUNCT
ijtc-1791	89	10	sustainability	sustainability	NOUN
ijtc-1791	89	11	reports	report	NOUN
ijtc-1791	89	12	,	,	PUNCT
ijtc-1791	89	13	and	and	CCONJ
ijtc-1791	89	14	financial	financial	ADJ
ijtc-1791	89	15	statements	statement	NOUN
ijtc-1791	89	16	published	publish	VERB
ijtc-1791	89	17	on	on	ADP
ijtc-1791	89	18	the	the	DET
ijtc-1791	89	19	official	official	ADJ
ijtc-1791	89	20	website	website	NOUN
ijtc-1791	89	21	of	of	ADP
ijtc-1791	89	22	the	the	DET
ijtc-1791	89	23	indonesia	indonesia	PROPN
ijtc-1791	89	24	stock	stock	PROPN
ijtc-1791	89	25	exchange	exchange	PROPN
ijtc-1791	89	26	(	(	PUNCT
ijtc-1791	89	27	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1791	89	28	)	)	PUNCT
ijtc-1791	89	29	as	as	ADV
ijtc-1791	89	30	well	well	ADV
ijtc-1791	89	31	as	as	ADP
ijtc-1791	89	32	the	the	DET
ijtc-1791	89	33	official	official	ADJ
ijtc-1791	89	34	websites	website	NOUN
ijtc-1791	89	35	of	of	ADP
ijtc-1791	89	36	the	the	DET
ijtc-1791	89	37	respective	respective	ADJ
ijtc-1791	89	38	companies	company	NOUN
ijtc-1791	89	39	.	.	PUNCT
ijtc-1791	90	1	table	table	NOUN
ijtc-1791	90	2	1	1	NUM
ijtc-1791	90	3	.	.	PUNCT
ijtc-1791	91	1	measurement	measurement	NOUN
ijtc-1791	91	2	of	of	ADP
ijtc-1791	91	3	control	control	PROPN
ijtc-1791	91	4	variables	variable	NOUN
ijtc-1791	91	5	control	control	VERB
ijtc-1791	91	6	variable	variable	ADJ
ijtc-1791	91	7	measurement0	measurement0	PROPN
ijtc-1791	91	8	source	source	NOUN
ijtc-1791	91	9	firm	firm	ADJ
ijtc-1791	91	10	size	size	NOUN
ijtc-1791	91	11	(	(	PUNCT
ijtc-1791	91	12	fsize	fsize	NOUN
ijtc-1791	91	13	)	)	PUNCT
ijtc-1791	91	14	total0assets	total0asset	NOUN
ijtc-1791	91	15	(	(	PUNCT
ijtc-1791	91	16	hashmi	hashmi	PROPN
ijtc-1791	91	17	et	et	PROPN
ijtc-1791	91	18	al	al	PROPN
ijtc-1791	91	19	.	.	PROPN
ijtc-1791	91	20	,	,	PUNCT
ijtc-1791	91	21	2018	2018	NUM
ijtc-1791	91	22	)	)	PUNCT
ijtc-1791	91	23	firm	firm	ADJ
ijtc-1791	91	24	profitability	profitability	NOUN
ijtc-1791	91	25	(	(	PUNCT
ijtc-1791	91	26	fprof	fprof	NOUN
ijtc-1791	91	27	)	)	PUNCT
ijtc-1791	91	28	net0income	net0income	PROPN
ijtc-1791	91	29	/	/	SYM
ijtc-1791	91	30	total0assets	total0asset	NOUN
ijtc-1791	91	31	(	(	PUNCT
ijtc-1791	91	32	hashmi	hashmi	PROPN
ijtc-1791	91	33	et	et	PROPN
ijtc-1791	91	34	al	al	PROPN
ijtc-1791	91	35	.	.	PROPN
ijtc-1791	91	36	,	,	PUNCT
ijtc-1791	91	37	2018	2018	NUM
ijtc-1791	91	38	)	)	PUNCT
ijtc-1791	91	39	leverage	leverage	NOUN
ijtc-1791	91	40	(	(	PUNCT
ijtc-1791	91	41	lev	lev	NOUN
ijtc-1791	91	42	)	)	PUNCT
ijtc-1791	91	43	total	total	ADJ
ijtc-1791	91	44	liabilities	liability	NOUN
ijtc-1791	91	45	/	/	SYM
ijtc-1791	91	46	total	total	ADJ
ijtc-1791	91	47	assets	asset	NOUN
ijtc-1791	91	48	(	(	PUNCT
ijtc-1791	91	49	hashmi	hashmi	PROPN
ijtc-1791	91	50	et	et	PROPN
ijtc-1791	91	51	al	al	PROPN
ijtc-1791	91	52	.	.	PROPN
ijtc-1791	91	53	,	,	PUNCT
ijtc-1791	91	54	2018	2018	NUM
ijtc-1791	91	55	)	)	PUNCT
ijtc-1791	91	56	cash	cash	NOUN
ijtc-1791	91	57	flow	flow	NOUN
ijtc-1791	91	58	from	from	ADP
ijtc-1791	91	59	operations	operation	NOUN
ijtc-1791	91	60	(	(	PUNCT
ijtc-1791	91	61	cfo	cfo	PROPN
ijtc-1791	91	62	)	)	PUNCT
ijtc-1791	91	63	cfo	cfo	ADJ
ijtc-1791	91	64	/	/	SYM
ijtc-1791	91	65	beginning0total	beginning0total	ADJ
ijtc-1791	91	66	assets	asset	NOUN
ijtc-1791	91	67	(	(	PUNCT
ijtc-1791	91	68	hashmi	hashmi	PROPN
ijtc-1791	91	69	et	et	PROPN
ijtc-1791	91	70	al	al	PROPN
ijtc-1791	91	71	.	.	PROPN
ijtc-1791	91	72	,	,	PUNCT
ijtc-1791	91	73	2018	2018	NUM
ijtc-1791	91	74	)	)	PUNCT
ijtc-1791	91	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	91	76	http://www.idx.co.id/	http://www.idx.co.id/	ADP
ijtc-1791	91	77	the	the	DET
ijtc-1791	91	78	influence	influence	NOUN
ijtc-1791	91	79	of	of	ADP
ijtc-1791	91	80	political	political	ADJ
ijtc-1791	91	81	connections	connection	NOUN
ijtc-1791	91	82	on	on	ADP
ijtc-1791	91	83	earnings	earning	NOUN
ijtc-1791	91	84	quality	quality	NOUN
ijtc-1791	91	85	with	with	ADP
ijtc-1791	91	86	family	family	NOUN
ijtc-1791	91	87	ownership	ownership	NOUN
ijtc-1791	91	88	as	as	ADP
ijtc-1791	91	89	a	a	DET
ijtc-1791	91	90	moderating	moderate	VERB
ijtc-1791	91	91	variable	variable	ADJ
ijtc-1791	91	92	adinata	adinata	NOUN
ijtc-1791	91	93	,	,	PUNCT
ijtc-1791	91	94	suranta	suranta	VERB
ijtc-1791	91	95	116	116	NUM
ijtc-1791	91	96	|	|	ADV
ijtc-1791	91	97	ilomata	ilomata	PROPN
ijtc-1791	91	98	international	international	ADJ
ijtc-1791	91	99	journal	journal	NOUN
ijtc-1791	91	100	of	of	ADP
ijtc-1791	91	101	tax	tax	PROPN
ijtc-1791	91	102	&	&	CCONJ
ijtc-1791	91	103	accounting	account	VERB
ijtc-1791	91	104	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	91	105	this	this	DET
ijtc-1791	91	106	study	study	NOUN
ijtc-1791	91	107	's	's	PART
ijtc-1791	91	108	data	datum	NOUN
ijtc-1791	91	109	analysis	analysis	NOUN
ijtc-1791	91	110	methodology	methodology	NOUN
ijtc-1791	91	111	starts	start	VERB
ijtc-1791	91	112	with	with	ADP
ijtc-1791	91	113	descriptive	descriptive	ADJ
ijtc-1791	91	114	statistical	statistical	ADJ
ijtc-1791	91	115	analysis	analysis	NOUN
ijtc-1791	91	116	,	,	PUNCT
ijtc-1791	91	117	which	which	PRON
ijtc-1791	91	118	uses	use	VERB
ijtc-1791	91	119	metrics	metric	NOUN
ijtc-1791	91	120	like	like	ADP
ijtc-1791	91	121	mean	mean	VERB
ijtc-1791	91	122	,	,	PUNCT
ijtc-1791	91	123	median	median	ADJ
ijtc-1791	91	124	,	,	PUNCT
ijtc-1791	91	125	standard	standard	ADJ
ijtc-1791	91	126	deviation	deviation	NOUN
ijtc-1791	91	127	,	,	PUNCT
ijtc-1791	91	128	maximum	maximum	ADJ
ijtc-1791	91	129	,	,	PUNCT
ijtc-1791	91	130	and	and	CCONJ
ijtc-1791	91	131	minimum	minimum	ADJ
ijtc-1791	91	132	values	value	NOUN
ijtc-1791	91	133	to	to	PART
ijtc-1791	91	134	show	show	VERB
ijtc-1791	91	135	each	each	DET
ijtc-1791	91	136	variable	variable	NOUN
ijtc-1791	91	137	's	's	PART
ijtc-1791	91	138	properties	property	NOUN
ijtc-1791	91	139	.	.	PUNCT
ijtc-1791	92	1	the	the	DET
ijtc-1791	92	2	chow	chow	PROPN
ijtc-1791	92	3	test	test	NOUN
ijtc-1791	92	4	,	,	PUNCT
ijtc-1791	92	5	hausman	hausman	ADJ
ijtc-1791	92	6	test	test	NOUN
ijtc-1791	92	7	,	,	PUNCT
ijtc-1791	92	8	and	and	CCONJ
ijtc-1791	92	9	lagrange	lagrange	NOUN
ijtc-1791	92	10	multiplier	multiplier	ADV
ijtc-1791	92	11	(	(	PUNCT
ijtc-1791	92	12	lm	lm	INTJ
ijtc-1791	92	13	)	)	PUNCT
ijtc-1791	92	14	test	test	NOUN
ijtc-1791	92	15	are	be	AUX
ijtc-1791	92	16	then	then	ADV
ijtc-1791	92	17	used	use	VERB
ijtc-1791	92	18	to	to	PART
ijtc-1791	92	19	choose	choose	VERB
ijtc-1791	92	20	the	the	DET
ijtc-1791	92	21	optimal	optimal	ADJ
ijtc-1791	92	22	panel	panel	NOUN
ijtc-1791	92	23	regression	regression	NOUN
ijtc-1791	92	24	model	model	NOUN
ijtc-1791	92	25	among	among	ADP
ijtc-1791	92	26	the	the	DET
ijtc-1791	92	27	common	common	ADJ
ijtc-1791	92	28	effect	effect	NOUN
ijtc-1791	92	29	,	,	PUNCT
ijtc-1791	92	30	fixed	fixed	ADJ
ijtc-1791	92	31	effect	effect	NOUN
ijtc-1791	92	32	,	,	PUNCT
ijtc-1791	92	33	and	and	CCONJ
ijtc-1791	92	34	random	random	ADJ
ijtc-1791	92	35	effect	effect	NOUN
ijtc-1791	92	36	models.this	models.this	DET
ijtc-1791	92	37	study	study	NOUN
ijtc-1791	92	38	also	also	ADV
ijtc-1791	92	39	employs	employ	VERB
ijtc-1791	92	40	moderation	moderation	NOUN
ijtc-1791	92	41	regression	regression	NOUN
ijtc-1791	92	42	analysis	analysis	NOUN
ijtc-1791	92	43	to	to	PART
ijtc-1791	92	44	examine	examine	VERB
ijtc-1791	92	45	the	the	DET
ijtc-1791	92	46	interaction	interaction	NOUN
ijtc-1791	92	47	effect	effect	NOUN
ijtc-1791	92	48	between	between	ADP
ijtc-1791	92	49	political	political	ADJ
ijtc-1791	92	50	connections	connection	NOUN
ijtc-1791	92	51	and	and	CCONJ
ijtc-1791	92	52	family	family	NOUN
ijtc-1791	92	53	ownership	ownership	NOUN
ijtc-1791	92	54	on	on	ADP
ijtc-1791	92	55	earnings	earning	NOUN
ijtc-1791	92	56	quality	quality	NOUN
ijtc-1791	92	57	.	.	PUNCT
ijtc-1791	93	1	prior	prior	ADV
ijtc-1791	93	2	to	to	ADP
ijtc-1791	93	3	regression	regression	NOUN
ijtc-1791	93	4	testing	testing	NOUN
ijtc-1791	93	5	,	,	PUNCT
ijtc-1791	93	6	classical	classical	ADJ
ijtc-1791	93	7	assumption	assumption	NOUN
ijtc-1791	93	8	tests	test	NOUN
ijtc-1791	93	9	are	be	AUX
ijtc-1791	93	10	performed	perform	VERB
ijtc-1791	93	11	,	,	PUNCT
ijtc-1791	93	12	including	include	VERB
ijtc-1791	93	13	the	the	DET
ijtc-1791	93	14	normality	normality	NOUN
ijtc-1791	93	15	test	test	NOUN
ijtc-1791	93	16	(	(	PUNCT
ijtc-1791	93	17	jarque	jarque	NOUN
ijtc-1791	93	18	-	-	PUNCT
ijtc-1791	93	19	bera	bera	NOUN
ijtc-1791	93	20	)	)	PUNCT
ijtc-1791	93	21	,	,	PUNCT
ijtc-1791	93	22	multicollinearity	multicollinearity	NOUN
ijtc-1791	93	23	test	test	NOUN
ijtc-1791	93	24	(	(	PUNCT
ijtc-1791	93	25	correlation	correlation	NOUN
ijtc-1791	93	26	among	among	ADP
ijtc-1791	93	27	variables	variable	NOUN
ijtc-1791	93	28	)	)	PUNCT
ijtc-1791	93	29	,	,	PUNCT
ijtc-1791	93	30	and	and	CCONJ
ijtc-1791	93	31	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	93	32	test	test	NOUN
ijtc-1791	93	33	(	(	PUNCT
ijtc-1791	93	34	breusch	breusch	ADJ
ijtc-1791	93	35	-	-	PUNCT
ijtc-1791	93	36	pagan	pagan	ADJ
ijtc-1791	93	37	test	test	NOUN
ijtc-1791	93	38	)	)	PUNCT
ijtc-1791	93	39	.	.	PUNCT
ijtc-1791	94	1	the	the	DET
ijtc-1791	94	2	f	f	NOUN
ijtc-1791	94	3	-	-	PUNCT
ijtc-1791	94	4	test	test	NOUN
ijtc-1791	94	5	is	be	AUX
ijtc-1791	94	6	used	use	VERB
ijtc-1791	94	7	to	to	PART
ijtc-1791	94	8	determine	determine	VERB
ijtc-1791	94	9	the	the	DET
ijtc-1791	94	10	overall	overall	ADJ
ijtc-1791	94	11	significance	significance	NOUN
ijtc-1791	94	12	of	of	ADP
ijtc-1791	94	13	the	the	DET
ijtc-1791	94	14	model	model	NOUN
ijtc-1791	94	15	,	,	PUNCT
ijtc-1791	94	16	the	the	DET
ijtc-1791	94	17	t	t	NOUN
ijtc-1791	94	18	-	-	PUNCT
ijtc-1791	94	19	test	test	NOUN
ijtc-1791	94	20	is	be	AUX
ijtc-1791	94	21	used	use	VERB
ijtc-1791	94	22	to	to	PART
ijtc-1791	94	23	determine	determine	VERB
ijtc-1791	94	24	the	the	DET
ijtc-1791	94	25	partial	partial	ADJ
ijtc-1791	94	26	effect	effect	NOUN
ijtc-1791	94	27	of	of	ADP
ijtc-1791	94	28	each	each	DET
ijtc-1791	94	29	variable	variable	NOUN
ijtc-1791	94	30	,	,	PUNCT
ijtc-1791	94	31	and	and	CCONJ
ijtc-1791	94	32	the	the	DET
ijtc-1791	94	33	coefficient	coefficient	NOUN
ijtc-1791	94	34	of	of	ADP
ijtc-1791	94	35	determination	determination	NOUN
ijtc-1791	94	36	(	(	PUNCT
ijtc-1791	94	37	r2	r2	NOUN
ijtc-1791	94	38	and	and	CCONJ
ijtc-1791	94	39	adjusted	adjusted	ADJ
ijtc-1791	94	40	r2	r2	NOUN
ijtc-1791	94	41	)	)	PUNCT
ijtc-1791	94	42	is	be	AUX
ijtc-1791	94	43	used	use	VERB
ijtc-1791	94	44	to	to	PART
ijtc-1791	94	45	determine	determine	VERB
ijtc-1791	94	46	the	the	DET
ijtc-1791	94	47	model	model	NOUN
ijtc-1791	94	48	's	's	PART
ijtc-1791	94	49	explanatory	explanatory	ADJ
ijtc-1791	94	50	power	power	NOUN
ijtc-1791	94	51	with	with	ADP
ijtc-1791	94	52	respect	respect	NOUN
ijtc-1791	94	53	to	to	ADP
ijtc-1791	94	54	the	the	DET
ijtc-1791	94	55	variation	variation	NOUN
ijtc-1791	94	56	in	in	ADP
ijtc-1791	94	57	earnings	earning	NOUN
ijtc-1791	94	58	quality	quality	NOUN
ijtc-1791	94	59	.	.	PUNCT
ijtc-1791	95	1	the	the	DET
ijtc-1791	95	2	use	use	NOUN
ijtc-1791	95	3	of	of	ADP
ijtc-1791	95	4	panel	panel	NOUN
ijtc-1791	95	5	data	datum	NOUN
ijtc-1791	95	6	regression	regression	NOUN
ijtc-1791	95	7	in	in	ADP
ijtc-1791	95	8	this	this	DET
ijtc-1791	95	9	study	study	NOUN
ijtc-1791	95	10	is	be	AUX
ijtc-1791	95	11	based	base	VERB
ijtc-1791	95	12	on	on	ADP
ijtc-1791	95	13	its	its	PRON
ijtc-1791	95	14	ability	ability	NOUN
ijtc-1791	95	15	to	to	PART
ijtc-1791	95	16	provide	provide	VERB
ijtc-1791	95	17	a	a	DET
ijtc-1791	95	18	more	more	ADV
ijtc-1791	95	19	comprehensive	comprehensive	ADJ
ijtc-1791	95	20	analysis	analysis	NOUN
ijtc-1791	95	21	by	by	ADP
ijtc-1791	95	22	combining	combine	VERB
ijtc-1791	95	23	the	the	DET
ijtc-1791	95	24	cross	cross	ADJ
ijtc-1791	95	25	-	-	ADJ
ijtc-1791	95	26	sectional	sectional	ADJ
ijtc-1791	95	27	dimension	dimension	NOUN
ijtc-1791	95	28	(	(	PUNCT
ijtc-1791	95	29	across	across	ADP
ijtc-1791	95	30	companies	company	NOUN
ijtc-1791	95	31	)	)	PUNCT
ijtc-1791	95	32	and	and	CCONJ
ijtc-1791	95	33	the	the	DET
ijtc-1791	95	34	time	time	NOUN
ijtc-1791	95	35	-	-	PUNCT
ijtc-1791	95	36	series	series	NOUN
ijtc-1791	95	37	dimension	dimension	NOUN
ijtc-1791	95	38	.	.	PUNCT
ijtc-1791	96	1	e	e	X
ijtc-1791	96	2	-	-	NOUN
ijtc-1791	96	3	views	view	NOUN
ijtc-1791	96	4	software	software	NOUN
ijtc-1791	96	5	is	be	AUX
ijtc-1791	96	6	used	use	VERB
ijtc-1791	96	7	in	in	ADP
ijtc-1791	96	8	this	this	DET
ijtc-1791	96	9	study	study	NOUN
ijtc-1791	96	10	to	to	PART
ijtc-1791	96	11	do	do	VERB
ijtc-1791	96	12	panel	panel	NOUN
ijtc-1791	96	13	data	datum	NOUN
ijtc-1791	96	14	regression	regression	NOUN
ijtc-1791	96	15	analysis	analysis	NOUN
ijtc-1791	96	16	.	.	PUNCT
ijtc-1791	97	1	by	by	ADP
ijtc-1791	97	2	employing	employ	VERB
ijtc-1791	97	3	panel	panel	NOUN
ijtc-1791	97	4	data	datum	NOUN
ijtc-1791	97	5	regression	regression	NOUN
ijtc-1791	97	6	,	,	PUNCT
ijtc-1791	97	7	this	this	DET
ijtc-1791	97	8	study	study	NOUN
ijtc-1791	97	9	is	be	AUX
ijtc-1791	97	10	able	able	ADJ
ijtc-1791	97	11	to	to	PART
ijtc-1791	97	12	generate	generate	VERB
ijtc-1791	97	13	more	more	ADV
ijtc-1791	97	14	valid	valid	ADJ
ijtc-1791	97	15	findings	finding	NOUN
ijtc-1791	97	16	in	in	ADP
ijtc-1791	97	17	identifying	identify	VERB
ijtc-1791	97	18	the	the	DET
ijtc-1791	97	19	effect	effect	NOUN
ijtc-1791	97	20	of	of	ADP
ijtc-1791	97	21	political	political	ADJ
ijtc-1791	97	22	connections	connection	NOUN
ijtc-1791	97	23	on	on	ADP
ijtc-1791	97	24	earnings	earning	NOUN
ijtc-1791	97	25	quality	quality	NOUN
ijtc-1791	97	26	as	as	ADV
ijtc-1791	97	27	well	well	ADV
ijtc-1791	97	28	as	as	ADP
ijtc-1791	97	29	the	the	DET
ijtc-1791	97	30	moderating	moderate	VERB
ijtc-1791	97	31	role	role	NOUN
ijtc-1791	97	32	of	of	ADP
ijtc-1791	97	33	family	family	NOUN
ijtc-1791	97	34	ownership	ownership	NOUN
ijtc-1791	97	35	in	in	ADP
ijtc-1791	97	36	this	this	DET
ijtc-1791	97	37	relationship	relationship	NOUN
ijtc-1791	97	38	.	.	PUNCT
ijtc-1791	98	1	this	this	DET
ijtc-1791	98	2	study	study	NOUN
ijtc-1791	98	3	examines	examine	VERB
ijtc-1791	98	4	the	the	DET
ijtc-1791	98	5	association	association	NOUN
ijtc-1791	98	6	between	between	ADP
ijtc-1791	98	7	political	political	ADJ
ijtc-1791	98	8	connections	connection	NOUN
ijtc-1791	98	9	and	and	CCONJ
ijtc-1791	98	10	earnings	earning	NOUN
ijtc-1791	98	11	quality	quality	NOUN
ijtc-1791	98	12	using	use	VERB
ijtc-1791	98	13	a	a	DET
ijtc-1791	98	14	discretionary	discretionary	ADJ
ijtc-1791	98	15	accruals	accrual	NOUN
ijtc-1791	98	16	regression	regression	NOUN
ijtc-1791	98	17	model	model	NOUN
ijtc-1791	98	18	based	base	VERB
ijtc-1791	98	19	on	on	ADP
ijtc-1791	98	20	the	the	DET
ijtc-1791	98	21	modified	modify	VERB
ijtc-1791	98	22	jones	jones	PROPN
ijtc-1791	98	23	model	model	PROPN
ijtc-1791	98	24	.	.	PUNCT
ijtc-1791	99	1	the	the	DET
ijtc-1791	99	2	primary	primary	ADJ
ijtc-1791	99	3	reason	reason	NOUN
ijtc-1791	99	4	for	for	ADP
ijtc-1791	99	5	using	use	VERB
ijtc-1791	99	6	this	this	DET
ijtc-1791	99	7	model	model	NOUN
ijtc-1791	99	8	is	be	AUX
ijtc-1791	99	9	to	to	PART
ijtc-1791	99	10	ensure	ensure	VERB
ijtc-1791	99	11	the	the	DET
ijtc-1791	99	12	strength	strength	NOUN
ijtc-1791	99	13	,	,	PUNCT
ijtc-1791	99	14	validity	validity	NOUN
ijtc-1791	99	15	,	,	PUNCT
ijtc-1791	99	16	and	and	CCONJ
ijtc-1791	99	17	reliability	reliability	NOUN
ijtc-1791	99	18	of	of	ADP
ijtc-1791	99	19	the	the	DET
ijtc-1791	99	20	results	result	NOUN
ijtc-1791	99	21	by	by	ADP
ijtc-1791	99	22	adjusting	adjust	VERB
ijtc-1791	99	23	for	for	ADP
ijtc-1791	99	24	changes	change	NOUN
ijtc-1791	99	25	in	in	ADP
ijtc-1791	99	26	revenue	revenue	NOUN
ijtc-1791	99	27	so	so	SCONJ
ijtc-1791	99	28	that	that	SCONJ
ijtc-1791	99	29	they	they	PRON
ijtc-1791	99	30	are	be	AUX
ijtc-1791	99	31	not	not	PART
ijtc-1791	99	32	influenced	influence	VERB
ijtc-1791	99	33	by	by	ADP
ijtc-1791	99	34	receivables	receivables	NOUN
ijtc-1791	99	35	management	management	NOUN
ijtc-1791	99	36	(	(	PUNCT
ijtc-1791	99	37	hashmi	hashmi	PROPN
ijtc-1791	99	38	et	et	PROPN
ijtc-1791	99	39	al	al	PROPN
ijtc-1791	99	40	.	.	PROPN
ijtc-1791	99	41	,	,	PUNCT
ijtc-1791	99	42	2018	2018	NUM
ijtc-1791	99	43	)	)	PUNCT
ijtc-1791	99	44	.	.	PUNCT
ijtc-1791	100	1	the	the	DET
ijtc-1791	100	2	following	follow	VERB
ijtc-1791	100	3	is	be	AUX
ijtc-1791	100	4	the	the	DET
ijtc-1791	100	5	estimated	estimate	VERB
ijtc-1791	100	6	model	model	NOUN
ijtc-1791	100	7	for	for	ADP
ijtc-1791	100	8	variable	variable	ADJ
ijtc-1791	100	9	measurement	measurement	NOUN
ijtc-1791	100	10	:	:	PUNCT
ijtc-1791	100	11	da_mjmᵢₜ	da_mjmᵢₜ	X
ijtc-1791	100	12	=	=	SYM
ijtc-1791	100	13	𝒶₁+𝒶₂pconnᵢₜ+𝒶₃fsizeᵢₜ+𝒶₄fprofᵢₜ+𝒶₅levᵢₜ+𝒶₆cfoᵢₜ+₃ᵢₜ	𝒶₁+𝒶₂pconnᵢₜ+𝒶₃fsizeᵢₜ+𝒶₄fprofᵢₜ+𝒶₅levᵢₜ+𝒶₆cfoᵢₜ+₃ᵢₜ	PROPN
ijtc-1791	100	14	in	in	ADP
ijtc-1791	100	15	panel	panel	NOUN
ijtc-1791	100	16	data	datum	NOUN
ijtc-1791	100	17	regression	regression	NOUN
ijtc-1791	100	18	,	,	PUNCT
ijtc-1791	100	19	there	there	PRON
ijtc-1791	100	20	are	be	VERB
ijtc-1791	100	21	three	three	NUM
ijtc-1791	100	22	main	main	ADJ
ijtc-1791	100	23	models	model	NOUN
ijtc-1791	100	24	that	that	PRON
ijtc-1791	100	25	can	can	AUX
ijtc-1791	100	26	be	be	AUX
ijtc-1791	100	27	used	use	VERB
ijtc-1791	100	28	:	:	PUNCT
ijtc-1791	100	29	the	the	DET
ijtc-1791	100	30	common	common	ADJ
ijtc-1791	100	31	effect	effect	NOUN
ijtc-1791	100	32	model	model	NOUN
ijtc-1791	100	33	(	(	PUNCT
ijtc-1791	100	34	cem	cem	NOUN
ijtc-1791	100	35	)	)	PUNCT
ijtc-1791	100	36	,	,	PUNCT
ijtc-1791	100	37	which	which	PRON
ijtc-1791	100	38	assumes	assume	VERB
ijtc-1791	100	39	that	that	SCONJ
ijtc-1791	100	40	all	all	DET
ijtc-1791	100	41	entities	entity	NOUN
ijtc-1791	100	42	share	share	VERB
ijtc-1791	100	43	homogeneous	homogeneous	ADJ
ijtc-1791	100	44	characteristics	characteristic	NOUN
ijtc-1791	100	45	and	and	CCONJ
ijtc-1791	100	46	thus	thus	ADV
ijtc-1791	100	47	no	no	DET
ijtc-1791	100	48	individual	individual	ADJ
ijtc-1791	100	49	effect	effect	NOUN
ijtc-1791	100	50	is	be	AUX
ijtc-1791	100	51	present	present	ADJ
ijtc-1791	100	52	;	;	PUNCT
ijtc-1791	100	53	the	the	DET
ijtc-1791	100	54	fixed	fix	VERB
ijtc-1791	100	55	effect	effect	NOUN
ijtc-1791	100	56	model	model	NOUN
ijtc-1791	100	57	(	(	PUNCT
ijtc-1791	100	58	fem	fem	PROPN
ijtc-1791	100	59	)	)	PUNCT
ijtc-1791	100	60	,	,	PUNCT
ijtc-1791	100	61	which	which	PRON
ijtc-1791	100	62	allows	allow	VERB
ijtc-1791	100	63	for	for	ADP
ijtc-1791	100	64	differences	difference	NOUN
ijtc-1791	100	65	in	in	ADP
ijtc-1791	100	66	fixed	fix	VERB
ijtc-1791	100	67	characteristics	characteristic	NOUN
ijtc-1791	100	68	across	across	ADP
ijtc-1791	100	69	entities	entity	NOUN
ijtc-1791	100	70	by	by	ADP
ijtc-1791	100	71	providing	provide	VERB
ijtc-1791	100	72	different	different	ADJ
ijtc-1791	100	73	intercepts	intercept	NOUN
ijtc-1791	100	74	for	for	ADP
ijtc-1791	100	75	each	each	DET
ijtc-1791	100	76	company	company	NOUN
ijtc-1791	100	77	;	;	PUNCT
ijtc-1791	100	78	and	and	CCONJ
ijtc-1791	100	79	the	the	DET
ijtc-1791	100	80	random	random	ADJ
ijtc-1791	100	81	effect	effect	NOUN
ijtc-1791	100	82	model	model	NOUN
ijtc-1791	100	83	(	(	PUNCT
ijtc-1791	100	84	rem	rem	NOUN
ijtc-1791	100	85	)	)	PUNCT
ijtc-1791	100	86	,	,	PUNCT
ijtc-1791	100	87	which	which	PRON
ijtc-1791	100	88	assumes	assume	VERB
ijtc-1791	100	89	that	that	SCONJ
ijtc-1791	100	90	the	the	DET
ijtc-1791	100	91	differences	difference	NOUN
ijtc-1791	100	92	in	in	ADP
ijtc-1791	100	93	characteristics	characteristic	NOUN
ijtc-1791	100	94	across	across	ADP
ijtc-1791	100	95	entities	entity	NOUN
ijtc-1791	100	96	are	be	AUX
ijtc-1791	100	97	random	random	ADJ
ijtc-1791	100	98	and	and	CCONJ
ijtc-1791	100	99	uncorrelated	uncorrelate	VERB
ijtc-1791	100	100	with	with	ADP
ijtc-1791	100	101	the	the	DET
ijtc-1791	100	102	independent	independent	ADJ
ijtc-1791	100	103	variables	variable	NOUN
ijtc-1791	100	104	.	.	PUNCT
ijtc-1791	101	1	model	model	NOUN
ijtc-1791	101	2	selection	selection	NOUN
ijtc-1791	101	3	is	be	AUX
ijtc-1791	101	4	performed	perform	VERB
ijtc-1791	101	5	through	through	ADP
ijtc-1791	101	6	three	three	NUM
ijtc-1791	101	7	statistical	statistical	ADJ
ijtc-1791	101	8	tests	test	NOUN
ijtc-1791	101	9	.	.	PUNCT
ijtc-1791	102	1	first	first	ADV
ijtc-1791	102	2	,	,	PUNCT
ijtc-1791	102	3	the	the	DET
ijtc-1791	102	4	chow	chow	PROPN
ijtc-1791	102	5	test	test	NOUN
ijtc-1791	102	6	is	be	AUX
ijtc-1791	102	7	used	use	VERB
ijtc-1791	102	8	to	to	PART
ijtc-1791	102	9	compare	compare	VERB
ijtc-1791	102	10	the	the	DET
ijtc-1791	102	11	cem	cem	NOUN
ijtc-1791	102	12	and	and	CCONJ
ijtc-1791	102	13	fem	fem	NOUN
ijtc-1791	102	14	.	.	PUNCT
ijtc-1791	103	1	if	if	SCONJ
ijtc-1791	103	2	the	the	DET
ijtc-1791	103	3	probability	probability	NOUN
ijtc-1791	103	4	value	value	NOUN
ijtc-1791	103	5	is	be	AUX
ijtc-1791	103	6	<	<	X
ijtc-1791	103	7	0.05	0.05	NUM
ijtc-1791	103	8	,	,	PUNCT
ijtc-1791	103	9	fem	fem	NOUN
ijtc-1791	103	10	is	be	AUX
ijtc-1791	103	11	selected	select	VERB
ijtc-1791	103	12	;	;	PUNCT
ijtc-1791	103	13	if	if	SCONJ
ijtc-1791	103	14	>	>	ADP
ijtc-1791	103	15	0.05	0.05	NUM
ijtc-1791	103	16	,	,	PUNCT
ijtc-1791	103	17	cem	cem	NOUN
ijtc-1791	103	18	is	be	AUX
ijtc-1791	103	19	more	more	ADV
ijtc-1791	103	20	appropriate	appropriate	ADJ
ijtc-1791	103	21	.	.	PUNCT
ijtc-1791	104	1	second	second	ADJ
ijtc-1791	104	2	,	,	PUNCT
ijtc-1791	104	3	if	if	SCONJ
ijtc-1791	104	4	fem	fem	NOUN
ijtc-1791	104	5	is	be	AUX
ijtc-1791	104	6	selected	select	VERB
ijtc-1791	104	7	,	,	PUNCT
ijtc-1791	104	8	the	the	DET
ijtc-1791	104	9	hausman	hausman	ADJ
ijtc-1791	104	10	test	test	NOUN
ijtc-1791	104	11	is	be	AUX
ijtc-1791	104	12	conducted	conduct	VERB
ijtc-1791	104	13	to	to	PART
ijtc-1791	104	14	compare	compare	VERB
ijtc-1791	104	15	fem	fem	NOUN
ijtc-1791	104	16	and	and	CCONJ
ijtc-1791	104	17	rem	rem	NOUN
ijtc-1791	104	18	.	.	PROPN
ijtc-1791	105	1	if	if	SCONJ
ijtc-1791	105	2	the	the	DET
ijtc-1791	105	3	p	p	NOUN
ijtc-1791	105	4	-	-	PUNCT
ijtc-1791	105	5	value	value	NOUN
ijtc-1791	105	6	is	be	AUX
ijtc-1791	105	7	<	<	X
ijtc-1791	105	8	0.05	0.05	NUM
ijtc-1791	105	9	,	,	PUNCT
ijtc-1791	105	10	fem	fem	NOUN
ijtc-1791	105	11	remains	remain	VERB
ijtc-1791	105	12	the	the	DET
ijtc-1791	105	13	preferred	preferred	ADJ
ijtc-1791	105	14	model	model	NOUN
ijtc-1791	105	15	;	;	PUNCT
ijtc-1791	105	16	if	if	SCONJ
ijtc-1791	105	17	>	>	ADP
ijtc-1791	105	18	0.05	0.05	NUM
ijtc-1791	105	19	,	,	PUNCT
ijtc-1791	105	20	rem	rem	X
ijtc-1791	105	21	is	be	AUX
ijtc-1791	105	22	chosen	choose	VERB
ijtc-1791	105	23	.	.	PUNCT
ijtc-1791	106	1	third	third	ADJ
ijtc-1791	106	2	,	,	PUNCT
ijtc-1791	106	3	if	if	SCONJ
ijtc-1791	106	4	the	the	DET
ijtc-1791	106	5	chow	chow	PROPN
ijtc-1791	106	6	test	test	NOUN
ijtc-1791	106	7	previously	previously	ADV
ijtc-1791	106	8	selected	select	VERB
ijtc-1791	106	9	cem	cem	NOUN
ijtc-1791	106	10	,	,	PUNCT
ijtc-1791	106	11	the	the	DET
ijtc-1791	106	12	lagrange	lagrange	NOUN
ijtc-1791	106	13	multiplier	multiplier	ADV
ijtc-1791	106	14	(	(	PUNCT
ijtc-1791	106	15	lm	lm	INTJ
ijtc-1791	106	16	)	)	PUNCT
ijtc-1791	106	17	test	test	NOUN
ijtc-1791	106	18	is	be	AUX
ijtc-1791	106	19	performed	perform	VERB
ijtc-1791	106	20	to	to	PART
ijtc-1791	106	21	choose	choose	VERB
ijtc-1791	106	22	between	between	ADP
ijtc-1791	106	23	cem	cem	NOUN
ijtc-1791	106	24	and	and	CCONJ
ijtc-1791	106	25	rem	rem	NOUN
ijtc-1791	106	26	.	.	PROPN
ijtc-1791	107	1	if	if	SCONJ
ijtc-1791	107	2	the	the	DET
ijtc-1791	107	3	p	p	NOUN
ijtc-1791	107	4	-	-	PUNCT
ijtc-1791	107	5	value	value	NOUN
ijtc-1791	107	6	is	be	AUX
ijtc-1791	107	7	<	<	X
ijtc-1791	107	8	0.05	0.05	NUM
ijtc-1791	107	9	,	,	PUNCT
ijtc-1791	107	10	rem	rem	X
ijtc-1791	107	11	is	be	AUX
ijtc-1791	107	12	used	use	VERB
ijtc-1791	107	13	;	;	PUNCT
ijtc-1791	107	14	if	if	SCONJ
ijtc-1791	107	15	>	>	ADP
ijtc-1791	107	16	0.05	0.05	NUM
ijtc-1791	107	17	,	,	PUNCT
ijtc-1791	107	18	cem	cem	NOUN
ijtc-1791	107	19	remains	remain	VERB
ijtc-1791	107	20	the	the	DET
ijtc-1791	107	21	model	model	NOUN
ijtc-1791	107	22	of	of	ADP
ijtc-1791	107	23	choice	choice	NOUN
ijtc-1791	107	24	.	.	PUNCT
ijtc-1791	108	1	because	because	SCONJ
ijtc-1791	108	2	it	it	PRON
ijtc-1791	108	3	might	might	AUX
ijtc-1791	108	4	look	look	VERB
ijtc-1791	108	5	at	at	ADP
ijtc-1791	108	6	how	how	SCONJ
ijtc-1791	108	7	family	family	NOUN
ijtc-1791	108	8	ownership	ownership	NOUN
ijtc-1791	108	9	affects	affect	VERB
ijtc-1791	108	10	the	the	DET
ijtc-1791	108	11	relationship	relationship	NOUN
ijtc-1791	108	12	between	between	ADP
ijtc-1791	108	13	political	political	ADJ
ijtc-1791	108	14	connections	connection	NOUN
ijtc-1791	108	15	and	and	CCONJ
ijtc-1791	108	16	the	the	DET
ijtc-1791	108	17	quality	quality	NOUN
ijtc-1791	108	18	of	of	ADP
ijtc-1791	108	19	one	one	NOUN
ijtc-1791	108	20	's	's	PART
ijtc-1791	108	21	income	income	NOUN
ijtc-1791	108	22	.	.	PUNCT
ijtc-1791	108	23	,	,	PUNCT
ijtc-1791	108	24	this	this	DET
ijtc-1791	108	25	study	study	NOUN
ijtc-1791	108	26	uses	use	VERB
ijtc-1791	108	27	moderation	moderation	NOUN
ijtc-1791	108	28	regression	regression	NOUN
ijtc-1791	108	29	analysis	analysis	NOUN
ijtc-1791	108	30	,	,	PUNCT
ijtc-1791	108	31	empirically	empirically	ADV
ijtc-1791	108	32	controlling	control	VERB
ijtc-1791	108	33	for	for	ADP
ijtc-1791	108	34	the	the	DET
ijtc-1791	108	35	effects	effect	NOUN
ijtc-1791	108	36	of	of	ADP
ijtc-1791	108	37	the	the	DET
ijtc-1791	108	38	moderating	moderate	VERB
ijtc-1791	108	39	variable	variable	NOUN
ijtc-1791	108	40	,	,	PUNCT
ijtc-1791	108	41	and	and	CCONJ
ijtc-1791	108	42	strengthening	strengthen	VERB
ijtc-1791	108	43	the	the	DET
ijtc-1791	108	44	study	study	NOUN
ijtc-1791	108	45	’s	’s	PART
ijtc-1791	108	46	contribution	contribution	NOUN
ijtc-1791	108	47	to	to	ADP
ijtc-1791	108	48	agency	agency	NOUN
ijtc-1791	108	49	theory	theory	NOUN
ijtc-1791	108	50	.	.	PUNCT
ijtc-1791	109	1	this	this	DET
ijtc-1791	109	2	approach	approach	NOUN
ijtc-1791	109	3	enables	enable	VERB
ijtc-1791	109	4	the	the	DET
ijtc-1791	109	5	research	research	NOUN
ijtc-1791	109	6	to	to	PART
ijtc-1791	109	7	produce	produce	VERB
ijtc-1791	109	8	deeper	deep	ADJ
ijtc-1791	109	9	and	and	CCONJ
ijtc-1791	109	10	more	more	ADV
ijtc-1791	109	11	valid	valid	ADJ
ijtc-1791	109	12	findings	finding	NOUN
ijtc-1791	109	13	regarding	regard	VERB
ijtc-1791	109	14	the	the	DET
ijtc-1791	109	15	role	role	NOUN
ijtc-1791	109	16	of	of	ADP
ijtc-1791	109	17	family	family	NOUN
ijtc-1791	109	18	ownership	ownership	NOUN
ijtc-1791	109	19	in	in	ADP
ijtc-1791	109	20	strengthening	strengthen	VERB
ijtc-1791	109	21	or	or	CCONJ
ijtc-1791	109	22	weakening	weaken	VERB
ijtc-1791	109	23	the	the	DET
ijtc-1791	109	24	influence	influence	NOUN
ijtc-1791	109	25	of	of	ADP
ijtc-1791	109	26	political	political	ADJ
ijtc-1791	109	27	connections	connection	NOUN
ijtc-1791	109	28	on	on	ADP
ijtc-1791	109	29	a	a	DET
ijtc-1791	109	30	company	company	NOUN
ijtc-1791	109	31	’s	’s	PART
ijtc-1791	109	32	earnings	earning	NOUN
ijtc-1791	109	33	quality	quality	NOUN
ijtc-1791	109	34	.	.	PUNCT
ijtc-1791	110	1	furthermore	furthermore	ADV
ijtc-1791	110	2	,	,	PUNCT
ijtc-1791	110	3	according	accord	VERB
ijtc-1791	110	4	to	to	ADP
ijtc-1791	110	5	(	(	PUNCT
ijtc-1791	110	6	hashmi	hashmi	PROPN
ijtc-1791	110	7	et	et	PROPN
ijtc-1791	110	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	110	9	the	the	DET
ijtc-1791	110	10	influence	influence	NOUN
ijtc-1791	110	11	of	of	ADP
ijtc-1791	110	12	political	political	ADJ
ijtc-1791	110	13	connections	connection	NOUN
ijtc-1791	110	14	on	on	ADP
ijtc-1791	110	15	earnings	earning	NOUN
ijtc-1791	110	16	quality	quality	NOUN
ijtc-1791	110	17	with	with	ADP
ijtc-1791	110	18	family	family	NOUN
ijtc-1791	110	19	ownership	ownership	NOUN
ijtc-1791	110	20	as	as	ADP
ijtc-1791	110	21	a	a	DET
ijtc-1791	110	22	moderating	moderate	VERB
ijtc-1791	110	23	variable	variable	ADJ
ijtc-1791	110	24	adinata	adinata	NOUN
ijtc-1791	110	25	,	,	PUNCT
ijtc-1791	110	26	suranta	suranta	VERB
ijtc-1791	110	27	117	117	NUM
ijtc-1791	110	28	|	|	NOUN
ijtc-1791	110	29	ilomata	ilomata	PROPN
ijtc-1791	110	30	international	international	ADJ
ijtc-1791	110	31	journal	journal	NOUN
ijtc-1791	110	32	of	of	ADP
ijtc-1791	110	33	tax	tax	PROPN
ijtc-1791	110	34	&	&	CCONJ
ijtc-1791	110	35	accounting	accounting	PROPN
ijtc-1791	110	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	110	37	al	al	PROPN
ijtc-1791	110	38	.	.	PROPN
ijtc-1791	110	39	,	,	PUNCT
ijtc-1791	110	40	2018	2018	NUM
ijtc-1791	110	41	)	)	PUNCT
ijtc-1791	110	42	the	the	DET
ijtc-1791	110	43	following	follow	VERB
ijtc-1791	110	44	formula	formula	NOUN
ijtc-1791	110	45	is	be	AUX
ijtc-1791	110	46	used	use	VERB
ijtc-1791	110	47	to	to	PART
ijtc-1791	110	48	examine	examine	VERB
ijtc-1791	110	49	the	the	DET
ijtc-1791	110	50	moderating	moderate	VERB
ijtc-1791	110	51	influence	influence	NOUN
ijtc-1791	110	52	of	of	ADP
ijtc-1791	110	53	family	family	NOUN
ijtc-1791	110	54	ownership	ownership	NOUN
ijtc-1791	110	55	on	on	ADP
ijtc-1791	110	56	the	the	DET
ijtc-1791	110	57	association	association	NOUN
ijtc-1791	110	58	between	between	ADP
ijtc-1791	110	59	political	political	ADJ
ijtc-1791	110	60	connections	connection	NOUN
ijtc-1791	110	61	and	and	CCONJ
ijtc-1791	110	62	earnings	earning	NOUN
ijtc-1791	110	63	quality	quality	NOUN
ijtc-1791	110	64	:	:	PUNCT
ijtc-1791	110	65	da_mjmᵢₜ=𝒶₁+𝒶₂pconnᵢₜ+𝒶₃famownᵢₜ+𝒶₄famownᵢₜ*pconnᵢₜ+𝒶₅fsizeᵢₜ+𝒶₆fpro	da_mjmᵢₜ=𝒶₁+𝒶₂pconnᵢₜ+𝒶₃famownᵢₜ+𝒶₄famownᵢₜ*pconnᵢₜ+𝒶₅fsizeᵢₜ+𝒶₆fpro	ADJ
ijtc-1791	110	66	fᵢₜ+𝒶₇levᵢₜ+	fᵢₜ+𝒶₇levᵢₜ+	ADJ
ijtc-1791	110	67	𝒶₈cfoᵢₜ+₃ᵢₜ	𝒶₈cfoᵢₜ+₃ᵢₜ	PROPN
ijtc-1791	110	68	result	result	VERB
ijtc-1791	110	69	and	and	CCONJ
ijtc-1791	110	70	discussion	discussion	NOUN
ijtc-1791	110	71	table	table	NOUN
ijtc-1791	110	72	2	2	NUM
ijtc-1791	110	73	.	.	PUNCT
ijtc-1791	110	74	descriptive	descriptive	ADJ
ijtc-1791	110	75	statistics	statistics	PROPN
ijtc-1791	110	76	dac	dac	PROPN
ijtc-1791	110	77	bpc	bpc	PROPN
ijtc-1791	110	78	famow	famow	PROPN
ijtc-1791	110	79	n	n	PROPN
ijtc-1791	110	80	fprof	fprof	PROPN
ijtc-1791	110	81	fsize	fsize	NOUN
ijtc-1791	110	82	lev	lev	PROPN
ijtc-1791	110	83	cfo	cfo	PROPN
ijtc-1791	110	84	mean	mean	VERB
ijtc-1791	110	85	0.02165	0.02165	NUM
ijtc-1791	110	86	0	0	NUM
ijtc-1791	111	1	0.31307	0.31307	NUM
ijtc-1791	111	2	0	0	NUM
ijtc-1791	111	3	0.172583	0.172583	NUM
ijtc-1791	111	4	0.04114	0.04114	NUM
ijtc-1791	111	5	8	8	NUM
ijtc-1791	111	6	28.4877	28.4877	NUM
ijtc-1791	111	7	8	8	NUM
ijtc-1791	111	8	0.50842	0.50842	NUM
ijtc-1791	111	9	5	5	NUM
ijtc-1791	111	10	0.08707	0.08707	NUM
ijtc-1791	111	11	4	4	NUM
ijtc-1791	111	12	median	median	NOUN
ijtc-1791	111	13	0.02150	0.02150	NUM
ijtc-1791	111	14	7	7	NUM
ijtc-1791	111	15	0.00000	0.00000	NUM
ijtc-1791	111	16	0	0	NUM
ijtc-1791	112	1	0.000000	0.000000	NUM
ijtc-1791	112	2	0.03787	0.03787	NUM
ijtc-1791	112	3	2	2	NUM
ijtc-1791	112	4	28.2812	28.2812	NUM
ijtc-1791	112	5	6	6	NUM
ijtc-1791	112	6	0.40463	0.40463	NUM
ijtc-1791	112	7	2	2	NUM
ijtc-1791	112	8	0.06006	0.06006	NUM
ijtc-1791	112	9	1	1	NUM
ijtc-1791	112	10	maximum	maximum	NOUN
ijtc-1791	112	11	2.96166	2.96166	NUM
ijtc-1791	112	12	1	1	NUM
ijtc-1791	112	13	1.00000	1.00000	NUM
ijtc-1791	112	14	0	0	NUM
ijtc-1791	113	1	0.997112	0.997112	NUM
ijtc-1791	113	2	2.21378	2.21378	NUM
ijtc-1791	113	3	9	9	NUM
ijtc-1791	113	4	33.6551	33.6551	NUM
ijtc-1791	113	5	9	9	NUM
ijtc-1791	113	6	10.4539	10.4539	NUM
ijtc-1791	113	7	0	0	NUM
ijtc-1791	113	8	3.01201	3.01201	NUM
ijtc-1791	113	9	2	2	NUM
ijtc-1791	113	10	minimum	minimum	NOUN
ijtc-1791	113	11	3.931541	3.931541	NUM
ijtc-1791	113	12	0.00000	0.00000	NUM
ijtc-1791	113	13	0	0	NUM
ijtc-1791	114	1	0.000000	0.000000	NUM
ijtc-1791	114	2	1.049839	1.049839	NUM
ijtc-1791	114	3	25.0790	25.0790	NUM
ijtc-1791	114	4	0	0	NUM
ijtc-1791	114	5	4.81e07	4.81e07	NUM
ijtc-1791	114	6	0.412601	0.412601	NUM
ijtc-1791	114	7	std	std	NOUN
ijtc-1791	114	8	.	.	PUNCT
ijtc-1791	115	1	dev	dev	PROPN
ijtc-1791	115	2	.	.	PROPN
ijtc-1791	116	1	0.33283	0.33283	NUM
ijtc-1791	116	2	2	2	NUM
ijtc-1791	116	3	0.46444	0.46444	NUM
ijtc-1791	116	4	9	9	NUM
ijtc-1791	116	5	0.298771	0.298771	NUM
ijtc-1791	116	6	0.17980	0.17980	NUM
ijtc-1791	116	7	7	7	NUM
ijtc-1791	116	8	1.63115	1.63115	NUM
ijtc-1791	116	9	4	4	NUM
ijtc-1791	116	10	0.70818	0.70818	NUM
ijtc-1791	116	11	9	9	NUM
ijtc-1791	116	12	0.20045	0.20045	NUM
ijtc-1791	116	13	2	2	NUM
ijtc-1791	116	14	source	source	NOUN
ijtc-1791	116	15	:	:	PUNCT
ijtc-1791	116	16	e	e	X
ijtc-1791	116	17	-	-	NOUN
ijtc-1791	116	18	views	view	NOUN
ijtc-1791	116	19	12	12	NUM
ijtc-1791	116	20	,	,	PUNCT
ijtc-1791	116	21	(	(	PUNCT
ijtc-1791	116	22	2025	2025	NUM
ijtc-1791	116	23	)	)	PUNCT
ijtc-1791	116	24	for	for	ADP
ijtc-1791	116	25	every	every	DET
ijtc-1791	116	26	research	research	NOUN
ijtc-1791	116	27	variable	variable	NOUN
ijtc-1791	116	28	,	,	PUNCT
ijtc-1791	116	29	descriptive	descriptive	ADJ
ijtc-1791	116	30	statistics	statistic	NOUN
ijtc-1791	116	31	are	be	AUX
ijtc-1791	116	32	utilized	utilize	VERB
ijtc-1791	116	33	to	to	PART
ijtc-1791	116	34	give	give	VERB
ijtc-1791	116	35	a	a	DET
ijtc-1791	116	36	broad	broad	ADJ
ijtc-1791	116	37	picture	picture	NOUN
ijtc-1791	116	38	of	of	ADP
ijtc-1791	116	39	the	the	DET
ijtc-1791	116	40	data	data	NOUN
ijtc-1791	116	41	features	feature	VERB
ijtc-1791	116	42	.	.	PUNCT
ijtc-1791	117	1	the	the	DET
ijtc-1791	117	2	dataset	dataset	NOUN
ijtc-1791	117	3	consists	consist	VERB
ijtc-1791	117	4	of	of	ADP
ijtc-1791	117	5	330	330	NUM
ijtc-1791	117	6	observations	observation	NOUN
ijtc-1791	117	7	,	,	PUNCT
ijtc-1791	117	8	including	include	VERB
ijtc-1791	117	9	the	the	DET
ijtc-1791	117	10	dependent	dependent	ADJ
ijtc-1791	117	11	variable	variable	NOUN
ijtc-1791	117	12	(	(	PUNCT
ijtc-1791	117	13	discretionary	discretionary	ADJ
ijtc-1791	117	14	accruals	accrual	NOUN
ijtc-1791	117	15	/	/	SYM
ijtc-1791	117	16	dac	dac	PROPN
ijtc-1791	117	17	)	)	PUNCT
ijtc-1791	117	18	,	,	PUNCT
ijtc-1791	117	19	the	the	DET
ijtc-1791	117	20	independent	independent	ADJ
ijtc-1791	117	21	variable	variable	NOUN
ijtc-1791	117	22	(	(	PUNCT
ijtc-1791	117	23	political	political	ADJ
ijtc-1791	117	24	connections	connection	NOUN
ijtc-1791	117	25	/	/	SYM
ijtc-1791	117	26	bpc	bpc	PROPN
ijtc-1791	117	27	)	)	PUNCT
ijtc-1791	117	28	,	,	PUNCT
ijtc-1791	117	29	the	the	DET
ijtc-1791	117	30	moderating	moderate	VERB
ijtc-1791	117	31	variable	variable	NOUN
ijtc-1791	117	32	(	(	PUNCT
ijtc-1791	117	33	family	family	NOUN
ijtc-1791	117	34	ownership	ownership	NOUN
ijtc-1791	117	35	/	/	SYM
ijtc-1791	117	36	famown	famown	NOUN
ijtc-1791	117	37	)	)	PUNCT
ijtc-1791	117	38	,	,	PUNCT
ijtc-1791	117	39	and	and	CCONJ
ijtc-1791	117	40	the	the	DET
ijtc-1791	117	41	control	control	NOUN
ijtc-1791	117	42	variables	variable	NOUN
ijtc-1791	117	43	(	(	PUNCT
ijtc-1791	117	44	profitability	profitability	NOUN
ijtc-1791	117	45	/	/	SYM
ijtc-1791	117	46	fprof	fprof	PROPN
ijtc-1791	117	47	,	,	PUNCT
ijtc-1791	117	48	firm	firm	ADJ
ijtc-1791	117	49	size	size	NOUN
ijtc-1791	117	50	/	/	SYM
ijtc-1791	117	51	fsize	fsize	NOUN
ijtc-1791	117	52	,	,	PUNCT
ijtc-1791	117	53	leverage	leverage	NOUN
ijtc-1791	117	54	/	/	SYM
ijtc-1791	117	55	lev	lev	NOUN
ijtc-1791	117	56	,	,	PUNCT
ijtc-1791	117	57	and	and	CCONJ
ijtc-1791	117	58	operating	operate	VERB
ijtc-1791	117	59	cash	cash	NOUN
ijtc-1791	117	60	flow	flow	NOUN
ijtc-1791	117	61	/	/	SYM
ijtc-1791	117	62	cfo	cfo	NOUN
ijtc-1791	117	63	)	)	PUNCT
ijtc-1791	117	64	.	.	PUNCT
ijtc-1791	118	1	the	the	DET
ijtc-1791	118	2	average	average	ADJ
ijtc-1791	118	3	value	value	NOUN
ijtc-1791	118	4	of	of	ADP
ijtc-1791	118	5	dac	dac	NOUN
ijtc-1791	118	6	is	be	AUX
ijtc-1791	118	7	0.0217	0.0217	NUM
ijtc-1791	118	8	,	,	PUNCT
ijtc-1791	118	9	indicating	indicate	VERB
ijtc-1791	118	10	that	that	SCONJ
ijtc-1791	118	11	companies	company	NOUN
ijtc-1791	118	12	tend	tend	VERB
ijtc-1791	118	13	to	to	PART
ijtc-1791	118	14	engage	engage	VERB
ijtc-1791	118	15	in	in	ADP
ijtc-1791	118	16	incomeincreasing	incomeincrease	VERB
ijtc-1791	118	17	accrual	accrual	ADJ
ijtc-1791	118	18	patterns	pattern	NOUN
ijtc-1791	118	19	,	,	PUNCT
ijtc-1791	118	20	although	although	SCONJ
ijtc-1791	118	21	there	there	PRON
ijtc-1791	118	22	is	be	VERB
ijtc-1791	118	23	considerable	considerable	ADJ
ijtc-1791	118	24	fluctuation	fluctuation	NOUN
ijtc-1791	118	25	,	,	PUNCT
ijtc-1791	118	26	with	with	ADP
ijtc-1791	118	27	a	a	DET
ijtc-1791	118	28	maximum	maximum	ADJ
ijtc-1791	118	29	value	value	NOUN
ijtc-1791	118	30	of	of	ADP
ijtc-1791	118	31	2.96	2.96	NUM
ijtc-1791	118	32	and	and	CCONJ
ijtc-1791	118	33	a	a	DET
ijtc-1791	118	34	minimum	minimum	NOUN
ijtc-1791	118	35	of	of	ADP
ijtc-1791	118	36	-3.93	-3.93	NOUN
ijtc-1791	118	37	.	.	PUNCT
ijtc-1791	119	1	this	this	PRON
ijtc-1791	119	2	suggests	suggest	VERB
ijtc-1791	119	3	that	that	SCONJ
ijtc-1791	119	4	some	some	DET
ijtc-1791	119	5	companies	company	NOUN
ijtc-1791	119	6	engage	engage	VERB
ijtc-1791	119	7	in	in	ADP
ijtc-1791	119	8	excessive	excessive	ADJ
ijtc-1791	119	9	accrual	accrual	ADJ
ijtc-1791	119	10	manipulation	manipulation	NOUN
ijtc-1791	119	11	,	,	PUNCT
ijtc-1791	119	12	both	both	PRON
ijtc-1791	119	13	to	to	PART
ijtc-1791	119	14	increase	increase	VERB
ijtc-1791	119	15	and	and	CCONJ
ijtc-1791	119	16	decrease	decrease	NOUN
ijtc-1791	119	17	reported	report	VERB
ijtc-1791	119	18	earnings	earning	NOUN
ijtc-1791	119	19	.	.	PUNCT
ijtc-1791	120	1	the	the	DET
ijtc-1791	120	2	bpc	bpc	PROPN
ijtc-1791	120	3	variable	variable	NOUN
ijtc-1791	120	4	(	(	PUNCT
ijtc-1791	120	5	political	political	ADJ
ijtc-1791	120	6	connections	connection	NOUN
ijtc-1791	120	7	)	)	PUNCT
ijtc-1791	120	8	has	have	VERB
ijtc-1791	120	9	a	a	DET
ijtc-1791	120	10	mean	mean	ADJ
ijtc-1791	120	11	value	value	NOUN
ijtc-1791	120	12	of	of	ADP
ijtc-1791	120	13	0.31	0.31	NUM
ijtc-1791	120	14	,	,	PUNCT
ijtc-1791	120	15	indicating	indicate	VERB
ijtc-1791	120	16	that	that	SCONJ
ijtc-1791	120	17	31	31	NUM
ijtc-1791	120	18	%	%	NOUN
ijtc-1791	120	19	of	of	ADP
ijtc-1791	120	20	the	the	DET
ijtc-1791	120	21	companies	company	NOUN
ijtc-1791	120	22	in	in	ADP
ijtc-1791	120	23	the	the	DET
ijtc-1791	120	24	research	research	NOUN
ijtc-1791	120	25	sample	sample	NOUN
ijtc-1791	120	26	,	,	PUNCT
ijtc-1791	120	27	or	or	CCONJ
ijtc-1791	120	28	102	102	NUM
ijtc-1791	120	29	observations	observation	NOUN
ijtc-1791	120	30	,	,	PUNCT
ijtc-1791	120	31	have	have	VERB
ijtc-1791	120	32	political	political	ADJ
ijtc-1791	120	33	connections	connection	NOUN
ijtc-1791	120	34	,	,	PUNCT
ijtc-1791	120	35	while	while	SCONJ
ijtc-1791	120	36	the	the	DET
ijtc-1791	120	37	remaining	remain	VERB
ijtc-1791	120	38	69	69	NUM
ijtc-1791	120	39	%	%	NOUN
ijtc-1791	120	40	do	do	AUX
ijtc-1791	120	41	not	not	PART
ijtc-1791	120	42	have	have	VERB
ijtc-1791	120	43	political	political	ADJ
ijtc-1791	120	44	connections	connection	NOUN
ijtc-1791	120	45	.	.	PUNCT
ijtc-1791	121	1	the	the	DET
ijtc-1791	121	2	family	family	NOUN
ijtc-1791	121	3	ownership	ownership	NOUN
ijtc-1791	121	4	variable	variable	NOUN
ijtc-1791	121	5	(	(	PUNCT
ijtc-1791	121	6	famown	famown	PROPN
ijtc-1791	121	7	)	)	PUNCT
ijtc-1791	121	8	in	in	ADP
ijtc-1791	121	9	this	this	DET
ijtc-1791	121	10	study	study	NOUN
ijtc-1791	121	11	shows	show	VERB
ijtc-1791	121	12	an	an	DET
ijtc-1791	121	13	average	average	ADJ
ijtc-1791	121	14	value	value	NOUN
ijtc-1791	121	15	of	of	ADP
ijtc-1791	121	16	0.1726	0.1726	NUM
ijtc-1791	121	17	,	,	PUNCT
ijtc-1791	121	18	which	which	PRON
ijtc-1791	121	19	means	mean	VERB
ijtc-1791	121	20	that	that	SCONJ
ijtc-1791	121	21	,	,	PUNCT
ijtc-1791	121	22	on	on	ADP
ijtc-1791	121	23	average	average	ADJ
ijtc-1791	121	24	,	,	PUNCT
ijtc-1791	121	25	17.26	17.26	NUM
ijtc-1791	121	26	%	%	NOUN
ijtc-1791	121	27	of	of	ADP
ijtc-1791	121	28	the	the	DET
ijtc-1791	121	29	shares	share	NOUN
ijtc-1791	121	30	in	in	ADP
ijtc-1791	121	31	the	the	DET
ijtc-1791	121	32	sampled	sample	VERB
ijtc-1791	121	33	companies	company	NOUN
ijtc-1791	121	34	are	be	AUX
ijtc-1791	121	35	owned	own	VERB
ijtc-1791	121	36	by	by	ADP
ijtc-1791	121	37	shareholders	shareholder	NOUN
ijtc-1791	121	38	who	who	PRON
ijtc-1791	121	39	have	have	VERB
ijtc-1791	121	40	familial	familial	ADJ
ijtc-1791	121	41	relationships	relationship	NOUN
ijtc-1791	121	42	with	with	ADP
ijtc-1791	121	43	members	member	NOUN
ijtc-1791	121	44	of	of	ADP
ijtc-1791	121	45	management	management	NOUN
ijtc-1791	121	46	or	or	CCONJ
ijtc-1791	121	47	the	the	DET
ijtc-1791	121	48	board	board	NOUN
ijtc-1791	121	49	of	of	ADP
ijtc-1791	121	50	directors	director	NOUN
ijtc-1791	121	51	.	.	PUNCT
ijtc-1791	122	1	fprof	fprof	PROPN
ijtc-1791	122	2	has	have	VERB
ijtc-1791	122	3	an	an	DET
ijtc-1791	122	4	average	average	ADJ
ijtc-1791	122	5	value	value	NOUN
ijtc-1791	122	6	of	of	ADP
ijtc-1791	122	7	0.0411	0.0411	NUM
ijtc-1791	122	8	,	,	PUNCT
ijtc-1791	122	9	indicating	indicate	VERB
ijtc-1791	122	10	that	that	SCONJ
ijtc-1791	122	11	,	,	PUNCT
ijtc-1791	122	12	on	on	ADP
ijtc-1791	122	13	average	average	ADJ
ijtc-1791	122	14	,	,	PUNCT
ijtc-1791	122	15	companies	company	NOUN
ijtc-1791	122	16	generate	generate	VERB
ijtc-1791	122	17	net	net	ADJ
ijtc-1791	122	18	income	income	NOUN
ijtc-1791	122	19	equivalent	equivalent	ADJ
ijtc-1791	122	20	to	to	ADP
ijtc-1791	122	21	4.11	4.11	NUM
ijtc-1791	122	22	%	%	NOUN
ijtc-1791	122	23	of	of	ADP
ijtc-1791	122	24	their	their	PRON
ijtc-1791	122	25	total	total	ADJ
ijtc-1791	122	26	assets	asset	NOUN
ijtc-1791	122	27	.	.	PUNCT
ijtc-1791	123	1	firm	firm	ADJ
ijtc-1791	123	2	size	size	NOUN
ijtc-1791	123	3	(	(	PUNCT
ijtc-1791	123	4	fsize	fsize	NOUN
ijtc-1791	123	5	)	)	PUNCT
ijtc-1791	123	6	has	have	VERB
ijtc-1791	123	7	an	an	DET
ijtc-1791	123	8	average	average	ADJ
ijtc-1791	123	9	value	value	NOUN
ijtc-1791	123	10	of	of	ADP
ijtc-1791	123	11	28.48	28.48	NUM
ijtc-1791	123	12	.	.	PUNCT
ijtc-1791	124	1	this	this	DET
ijtc-1791	124	2	figure	figure	NOUN
ijtc-1791	124	3	is	be	AUX
ijtc-1791	124	4	calculated	calculate	VERB
ijtc-1791	124	5	based	base	VERB
ijtc-1791	124	6	on	on	ADP
ijtc-1791	124	7	the	the	DET
ijtc-1791	124	8	natural	natural	ADJ
ijtc-1791	124	9	logarithm	logarithm	NOUN
ijtc-1791	124	10	of	of	ADP
ijtc-1791	124	11	total	total	ADJ
ijtc-1791	124	12	assets	asset	NOUN
ijtc-1791	124	13	,	,	PUNCT
ijtc-1791	124	14	reflecting	reflect	VERB
ijtc-1791	124	15	that	that	SCONJ
ijtc-1791	124	16	the	the	DET
ijtc-1791	124	17	entities	entity	NOUN
ijtc-1791	124	18	in	in	ADP
ijtc-1791	124	19	the	the	DET
ijtc-1791	124	20	sample	sample	NOUN
ijtc-1791	124	21	are	be	AUX
ijtc-1791	124	22	generally	generally	ADV
ijtc-1791	124	23	classified	classify	VERB
ijtc-1791	124	24	as	as	ADP
ijtc-1791	124	25	large	large	ADJ
ijtc-1791	124	26	-	-	PUNCT
ijtc-1791	124	27	scale	scale	NOUN
ijtc-1791	124	28	companies	company	NOUN
ijtc-1791	124	29	.	.	PUNCT
ijtc-1791	125	1	the	the	DET
ijtc-1791	125	2	average	average	ADJ
ijtc-1791	125	3	leverage	leverage	NOUN
ijtc-1791	125	4	value	value	NOUN
ijtc-1791	125	5	is	be	AUX
ijtc-1791	125	6	0.5084	0.5084	NUM
ijtc-1791	125	7	,	,	PUNCT
ijtc-1791	125	8	indicating	indicate	VERB
ijtc-1791	125	9	that	that	SCONJ
ijtc-1791	125	10	approximately	approximately	ADV
ijtc-1791	125	11	50.84	50.84	NUM
ijtc-1791	125	12	%	%	NOUN
ijtc-1791	125	13	of	of	ADP
ijtc-1791	125	14	the	the	DET
ijtc-1791	125	15	total	total	ADJ
ijtc-1791	125	16	assets	asset	NOUN
ijtc-1791	125	17	of	of	ADP
ijtc-1791	125	18	the	the	DET
ijtc-1791	125	19	sample	sample	NOUN
ijtc-1791	125	20	companies	company	NOUN
ijtc-1791	125	21	are	be	AUX
ijtc-1791	125	22	financed	finance	VERB
ijtc-1791	125	23	by	by	ADP
ijtc-1791	125	24	debt	debt	NOUN
ijtc-1791	125	25	,	,	PUNCT
ijtc-1791	125	26	while	while	SCONJ
ijtc-1791	125	27	the	the	DET
ijtc-1791	125	28	very	very	ADV
ijtc-1791	125	29	high	high	ADJ
ijtc-1791	125	30	maximum	maximum	ADJ
ijtc-1791	125	31	value	value	NOUN
ijtc-1791	125	32	suggests	suggest	VERB
ijtc-1791	125	33	that	that	SCONJ
ijtc-1791	125	34	there	there	PRON
ijtc-1791	125	35	are	be	VERB
ijtc-1791	125	36	companies	company	NOUN
ijtc-1791	125	37	financing	finance	VERB
ijtc-1791	125	38	all	all	PRON
ijtc-1791	125	39	,	,	PUNCT
ijtc-1791	125	40	or	or	CCONJ
ijtc-1791	125	41	even	even	ADV
ijtc-1791	125	42	more	more	ADJ
ijtc-1791	125	43	than	than	ADP
ijtc-1791	125	44	all	all	PRON
ijtc-1791	125	45	,	,	PUNCT
ijtc-1791	125	46	of	of	ADP
ijtc-1791	125	47	their	their	PRON
ijtc-1791	125	48	assets	asset	NOUN
ijtc-1791	125	49	with	with	ADP
ijtc-1791	125	50	debt	debt	NOUN
ijtc-1791	125	51	.	.	PUNCT
ijtc-1791	126	1	cfo	cfo	PROPN
ijtc-1791	126	2	(	(	PUNCT
ijtc-1791	126	3	operating	operate	VERB
ijtc-1791	126	4	cash	cash	NOUN
ijtc-1791	126	5	flow	flow	NOUN
ijtc-1791	126	6	)	)	PUNCT
ijtc-1791	126	7	has	have	VERB
ijtc-1791	126	8	an	an	DET
ijtc-1791	126	9	average	average	ADJ
ijtc-1791	126	10	value	value	NOUN
ijtc-1791	126	11	of	of	ADP
ijtc-1791	126	12	0.0871	0.0871	NUM
ijtc-1791	126	13	,	,	PUNCT
ijtc-1791	126	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-1791	126	15	the	the	DET
ijtc-1791	126	16	influence	influence	NOUN
ijtc-1791	126	17	of	of	ADP
ijtc-1791	126	18	political	political	ADJ
ijtc-1791	126	19	connections	connection	NOUN
ijtc-1791	126	20	on	on	ADP
ijtc-1791	126	21	earnings	earning	NOUN
ijtc-1791	126	22	quality	quality	NOUN
ijtc-1791	126	23	with	with	ADP
ijtc-1791	126	24	family	family	NOUN
ijtc-1791	126	25	ownership	ownership	NOUN
ijtc-1791	126	26	as	as	ADP
ijtc-1791	126	27	a	a	DET
ijtc-1791	126	28	moderating	moderate	VERB
ijtc-1791	126	29	variable	variable	ADJ
ijtc-1791	126	30	adinata	adinata	NOUN
ijtc-1791	126	31	,	,	PUNCT
ijtc-1791	126	32	suranta	suranta	VERB
ijtc-1791	126	33	118	118	NUM
ijtc-1791	126	34	|	|	ADV
ijtc-1791	126	35	ilomata	ilomata	PROPN
ijtc-1791	126	36	international	international	ADJ
ijtc-1791	126	37	journal	journal	NOUN
ijtc-1791	126	38	of	of	ADP
ijtc-1791	126	39	tax	tax	PROPN
ijtc-1791	126	40	&	&	CCONJ
ijtc-1791	126	41	accounting	accounting	PROPN
ijtc-1791	126	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	126	43	indicating	indicate	VERB
ijtc-1791	126	44	that	that	SCONJ
ijtc-1791	126	45	,	,	PUNCT
ijtc-1791	126	46	on	on	ADP
ijtc-1791	126	47	average	average	ADJ
ijtc-1791	126	48	,	,	PUNCT
ijtc-1791	126	49	8.71	8.71	NUM
ijtc-1791	126	50	%	%	NOUN
ijtc-1791	126	51	of	of	ADP
ijtc-1791	126	52	the	the	DET
ijtc-1791	126	53	companies	company	NOUN
ijtc-1791	126	54	’	’	PART
ijtc-1791	126	55	total	total	ADJ
ijtc-1791	126	56	assets	asset	NOUN
ijtc-1791	126	57	are	be	AUX
ijtc-1791	126	58	able	able	ADJ
ijtc-1791	126	59	to	to	PART
ijtc-1791	126	60	generate	generate	VERB
ijtc-1791	126	61	operating	operate	VERB
ijtc-1791	126	62	cash	cash	NOUN
ijtc-1791	126	63	flows	flow	NOUN
ijtc-1791	126	64	.	.	PUNCT
ijtc-1791	127	1	table	table	NOUN
ijtc-1791	127	2	3	3	NUM
ijtc-1791	127	3	.	.	PUNCT
ijtc-1791	127	4	model	model	NOUN
ijtc-1791	127	5	selection	selection	NOUN
ijtc-1791	127	6	test	test	NOUN
ijtc-1791	127	7	types	type	NOUN
ijtc-1791	127	8	of	of	ADP
ijtc-1791	127	9	tests	test	NOUN
ijtc-1791	127	10	statistics	statistic	NOUN
ijtc-1791	127	11	probability	probability	NOUN
ijtc-1791	127	12	selected	select	VERB
ijtc-1791	127	13	model	model	NOUN
ijtc-1791	127	14	chow	chow	PROPN
ijtc-1791	127	15	(	(	PUNCT
ijtc-1791	127	16	model	model	NOUN
ijtc-1791	127	17	1	1	NUM
ijtc-1791	127	18	)	)	PUNCT
ijtc-1791	127	19	cross	cross	NOUN
ijtc-1791	127	20	-	-	NOUN
ijtc-1791	127	21	section	section	NOUN
ijtc-1791	127	22	f	f	NOUN
ijtc-1791	127	23	=	=	SYM
ijtc-1791	127	24	0.8296	0.8296	NUM
ijtc-1791	127	25	0.8622	0.8622	NUM
ijtc-1791	127	26	cem	cem	NOUN
ijtc-1791	127	27	lm	lm	INTJ
ijtc-1791	127	28	(	(	PUNCT
ijtc-1791	127	29	model	model	NOUN
ijtc-1791	127	30	1	1	NUM
ijtc-1791	127	31	)	)	PUNCT
ijtc-1791	127	32	breusch	breusch	ADJ
ijtc-1791	127	33	-	-	PUNCT
ijtc-1791	127	34	pagan	pagan	ADJ
ijtc-1791	127	35	=	=	PUNCT
ijtc-1791	127	36	2.9732	2.9732	NUM
ijtc-1791	127	37	0.0847	0.0847	NUM
ijtc-1791	127	38	cem	cem	NOUN
ijtc-1791	127	39	chow	chow	NOUN
ijtc-1791	127	40	(	(	PUNCT
ijtc-1791	127	41	model	model	NOUN
ijtc-1791	127	42	2	2	NUM
ijtc-1791	127	43	)	)	PUNCT
ijtc-1791	127	44	cross	cross	NOUN
ijtc-1791	127	45	-	-	NOUN
ijtc-1791	127	46	section	section	ADJ
ijtc-1791	127	47	f	f	NOUN
ijtc-1791	127	48	=	=	NOUN
ijtc-1791	127	49	0.8195	0.8195	NUM
ijtc-1791	127	50	0.8771	0.8771	NUM
ijtc-1791	127	51	cem	cem	NOUN
ijtc-1791	127	52	lm	lm	INTJ
ijtc-1791	127	53	(	(	PUNCT
ijtc-1791	127	54	model	model	NOUN
ijtc-1791	127	55	2	2	NUM
ijtc-1791	127	56	)	)	PUNCT
ijtc-1791	127	57	breusch	breusch	ADJ
ijtc-1791	127	58	-	-	PUNCT
ijtc-1791	127	59	pagan	pagan	ADJ
ijtc-1791	127	60	=	=	PUNCT
ijtc-1791	127	61	3.065	3.065	NUM
ijtc-1791	127	62	0.0800	0.0800	NUM
ijtc-1791	127	63	cem	cem	NOUN
ijtc-1791	127	64	source	source	NOUN
ijtc-1791	127	65	:	:	PUNCT
ijtc-1791	128	1	e	e	X
ijtc-1791	128	2	-	-	NOUN
ijtc-1791	128	3	views	view	NOUN
ijtc-1791	128	4	12	12	NUM
ijtc-1791	128	5	,	,	PUNCT
ijtc-1791	128	6	(	(	PUNCT
ijtc-1791	128	7	2025	2025	NUM
ijtc-1791	128	8	)	)	PUNCT
ijtc-1791	128	9	in	in	ADP
ijtc-1791	128	10	this	this	DET
ijtc-1791	128	11	study	study	NOUN
ijtc-1791	128	12	,	,	PUNCT
ijtc-1791	128	13	the	the	DET
ijtc-1791	128	14	model	model	NOUN
ijtc-1791	128	15	selection	selection	NOUN
ijtc-1791	128	16	tests	test	NOUN
ijtc-1791	128	17	presented	present	VERB
ijtc-1791	128	18	in	in	ADP
ijtc-1791	128	19	table	table	NOUN
ijtc-1791	128	20	3	3	NUM
ijtc-1791	128	21	were	be	AUX
ijtc-1791	128	22	conducted	conduct	VERB
ijtc-1791	128	23	to	to	PART
ijtc-1791	128	24	determine	determine	VERB
ijtc-1791	128	25	the	the	DET
ijtc-1791	128	26	most	most	ADV
ijtc-1791	128	27	appropriate	appropriate	ADJ
ijtc-1791	128	28	panel	panel	NOUN
ijtc-1791	128	29	regression	regression	NOUN
ijtc-1791	128	30	model	model	NOUN
ijtc-1791	128	31	among	among	ADP
ijtc-1791	128	32	the	the	DET
ijtc-1791	128	33	common0effect0model	common0effect0model	PROPN
ijtc-1791	128	34	(	(	PUNCT
ijtc-1791	128	35	cem	cem	NOUN
ijtc-1791	128	36	)	)	PUNCT
ijtc-1791	128	37	,	,	PUNCT
ijtc-1791	128	38	fixed	fix	VERB
ijtc-1791	128	39	effect0model0	effect0model0	PROPN
ijtc-1791	128	40	(	(	PUNCT
ijtc-1791	128	41	fem	fem	NOUN
ijtc-1791	128	42	)	)	PUNCT
ijtc-1791	128	43	,	,	PUNCT
ijtc-1791	128	44	and	and	CCONJ
ijtc-1791	128	45	random0effect0model0	random0effect0model0	NOUN
ijtc-1791	128	46	(	(	PUNCT
ijtc-1791	128	47	rem	rem	PROPN
ijtc-1791	128	48	)	)	PUNCT
ijtc-1791	128	49	.	.	PUNCT
ijtc-1791	129	1	the	the	DET
ijtc-1791	129	2	chow	chow	PROPN
ijtc-1791	129	3	test	test	NOUN
ijtc-1791	129	4	findings	finding	NOUN
ijtc-1791	129	5	show	show	VERB
ijtc-1791	129	6	that	that	SCONJ
ijtc-1791	129	7	the	the	DET
ijtc-1791	129	8	cem	cem	NOUN
ijtc-1791	129	9	is	be	AUX
ijtc-1791	129	10	more	more	ADV
ijtc-1791	129	11	suited	suited	ADJ
ijtc-1791	129	12	than	than	ADP
ijtc-1791	129	13	the	the	DET
ijtc-1791	129	14	fem	fem	NOUN
ijtc-1791	129	15	because	because	SCONJ
ijtc-1791	129	16	the	the	DET
ijtc-1791	129	17	the	the	DET
ijtc-1791	129	18	significance	significance	NOUN
ijtc-1791	129	19	level	level	NOUN
ijtc-1791	129	20	is	be	AUX
ijtc-1791	129	21	higher	high	ADJ
ijtc-1791	129	22	than	than	ADP
ijtc-1791	129	23	0.05	0.05	NUM
ijtc-1791	129	24	.	.	PUNCT
ijtc-1791	130	1	additionally	additionally	ADV
ijtc-1791	130	2	,	,	PUNCT
ijtc-1791	130	3	significant	significant	ADJ
ijtc-1791	130	4	values	value	NOUN
ijtc-1791	130	5	greater	great	ADJ
ijtc-1791	130	6	than	than	ADP
ijtc-1791	130	7	0.05	0.05	NUM
ijtc-1791	130	8	are	be	AUX
ijtc-1791	130	9	also	also	ADV
ijtc-1791	130	10	shown	show	VERB
ijtc-1791	130	11	by	by	ADP
ijtc-1791	130	12	the	the	DET
ijtc-1791	130	13	lm	lm	PROPN
ijtc-1791	130	14	test	test	NOUN
ijtc-1791	130	15	.	.	PUNCT
ijtc-1791	131	1	,	,	PUNCT
ijtc-1791	131	2	suggesting	suggest	VERB
ijtc-1791	131	3	that	that	SCONJ
ijtc-1791	131	4	the	the	DET
ijtc-1791	131	5	cem	cem	NOUN
ijtc-1791	131	6	is	be	AUX
ijtc-1791	131	7	preferable	preferable	ADJ
ijtc-1791	131	8	to	to	ADP
ijtc-1791	131	9	the	the	DET
ijtc-1791	131	10	rem	rem	PROPN
ijtc-1791	131	11	.	.	PUNCT
ijtc-1791	131	12	therefore	therefore	ADV
ijtc-1791	131	13	,	,	PUNCT
ijtc-1791	131	14	this	this	DET
ijtc-1791	131	15	study	study	NOUN
ijtc-1791	131	16	employs	employ	VERB
ijtc-1791	131	17	the	the	DET
ijtc-1791	131	18	common	common	ADJ
ijtc-1791	131	19	effect	effect	NOUN
ijtc-1791	131	20	model	model	NOUN
ijtc-1791	131	21	(	(	PUNCT
ijtc-1791	131	22	cem	cem	NOUN
ijtc-1791	131	23	)	)	PUNCT
ijtc-1791	131	24	in	in	ADP
ijtc-1791	131	25	the	the	DET
ijtc-1791	131	26	panel	panel	NOUN
ijtc-1791	131	27	regression	regression	VERB
ijtc-1791	131	28	analysis	analysis	NOUN
ijtc-1791	131	29	.	.	PUNCT
ijtc-1791	132	1	table	table	NOUN
ijtc-1791	132	2	4	4	NUM
ijtc-1791	132	3	.	.	PUNCT
ijtc-1791	132	4	normality	normality	NOUN
ijtc-1791	132	5	test	test	NOUN
ijtc-1791	132	6	model	model	NOUN
ijtc-1791	132	7	jb	jb	PROPN
ijtc-1791	132	8	stat	stat	PROPN
ijtc-1791	132	9	probability	probability	NOUN
ijtc-1791	132	10	conclusion	conclusion	NOUN
ijtc-1791	132	11	1	1	NUM
ijtc-1791	132	12	4.7587	4.7587	NUM
ijtc-1791	132	13	0.1358	0.1358	NUM
ijtc-1791	132	14	normal	normal	ADJ
ijtc-1791	132	15	2	2	NUM
ijtc-1791	132	16	4.4093	4.4093	NUM
ijtc-1791	132	17	0.1425	0.1425	NUM
ijtc-1791	132	18	normal	normal	ADJ
ijtc-1791	132	19	source	source	NOUN
ijtc-1791	132	20	:	:	PUNCT
ijtc-1791	132	21	e	e	X
ijtc-1791	132	22	-	-	NOUN
ijtc-1791	132	23	views	view	NOUN
ijtc-1791	132	24	12	12	NUM
ijtc-1791	132	25	,	,	PUNCT
ijtc-1791	132	26	(	(	PUNCT
ijtc-1791	132	27	2025	2025	NUM
ijtc-1791	132	28	)	)	PUNCT
ijtc-1791	132	29	in	in	ADP
ijtc-1791	132	30	this	this	DET
ijtc-1791	132	31	study	study	NOUN
ijtc-1791	132	32	,	,	PUNCT
ijtc-1791	132	33	the	the	DET
ijtc-1791	132	34	normality	normality	NOUN
ijtc-1791	132	35	test	test	NOUN
ijtc-1791	132	36	was	be	AUX
ijtc-1791	132	37	conducted	conduct	VERB
ijtc-1791	132	38	using	use	VERB
ijtc-1791	132	39	the	the	DET
ijtc-1791	132	40	jarque	jarque	NOUN
ijtc-1791	132	41	-	-	PUNCT
ijtc-1791	132	42	bera	bera	NOUN
ijtc-1791	132	43	method	method	NOUN
ijtc-1791	132	44	.	.	PUNCT
ijtc-1791	133	1	the	the	DET
ijtc-1791	133	2	results	result	NOUN
ijtc-1791	133	3	in	in	ADP
ijtc-1791	133	4	table	table	NOUN
ijtc-1791	133	5	4	4	NUM
ijtc-1791	133	6	show	show	NOUN
ijtc-1791	133	7	probability	probability	NOUN
ijtc-1791	133	8	values	value	NOUN
ijtc-1791	133	9	of	of	ADP
ijtc-1791	133	10	0.1358	0.1358	NUM
ijtc-1791	133	11	for	for	ADP
ijtc-1791	133	12	the	the	DET
ijtc-1791	133	13	base	base	NOUN
ijtc-1791	133	14	model	model	NOUN
ijtc-1791	133	15	and	and	CCONJ
ijtc-1791	133	16	0.1425	0.1425	NUM
ijtc-1791	133	17	for	for	ADP
ijtc-1791	133	18	the	the	DET
ijtc-1791	133	19	moderation	moderation	NOUN
ijtc-1791	133	20	model	model	NOUN
ijtc-1791	133	21	,	,	PUNCT
ijtc-1791	133	22	both	both	PRON
ijtc-1791	133	23	of	of	ADP
ijtc-1791	133	24	which	which	PRON
ijtc-1791	133	25	are	be	AUX
ijtc-1791	133	26	greater	greater	ADV
ijtc-1791	133	27	greater	great	ADJ
ijtc-1791	133	28	than	than	ADP
ijtc-1791	133	29	the	the	DET
ijtc-1791	133	30	0.05	0.05	NUM
ijtc-1791	133	31	criterion	criterion	NOUN
ijtc-1791	133	32	of	of	ADP
ijtc-1791	133	33	significance	significance	NOUN
ijtc-1791	133	34	.	.	PUNCT
ijtc-1791	134	1	consequently	consequently	ADV
ijtc-1791	134	2	,	,	PUNCT
ijtc-1791	134	3	it	it	PRON
ijtc-1791	134	4	may	may	AUX
ijtc-1791	134	5	be	be	AUX
ijtc-1791	134	6	said	say	VERB
ijtc-1791	134	7	that	that	SCONJ
ijtc-1791	134	8	the	the	DET
ijtc-1791	134	9	normalcy	normalcy	NOUN
ijtc-1791	134	10	assumption	assumption	NOUN
ijtc-1791	134	11	is	be	AUX
ijtc-1791	134	12	met	meet	VERB
ijtc-1791	134	13	and	and	CCONJ
ijtc-1791	134	14	the	the	DET
ijtc-1791	134	15	residuals	residual	NOUN
ijtc-1791	134	16	are	be	AUX
ijtc-1791	134	17	normally	normally	ADV
ijtc-1791	134	18	distributed	distribute	VERB
ijtc-1791	134	19	.	.	PUNCT
ijtc-1791	135	1	this	this	PRON
ijtc-1791	135	2	is	be	AUX
ijtc-1791	135	3	important	important	ADJ
ijtc-1791	135	4	because	because	SCONJ
ijtc-1791	135	5	the	the	DET
ijtc-1791	135	6	normal	normal	ADJ
ijtc-1791	135	7	distribution	distribution	NOUN
ijtc-1791	135	8	of	of	ADP
ijtc-1791	135	9	residuals	residual	NOUN
ijtc-1791	135	10	ensures	ensure	VERB
ijtc-1791	135	11	the	the	DET
ijtc-1791	135	12	inferential	inferential	ADJ
ijtc-1791	135	13	validity	validity	NOUN
ijtc-1791	135	14	of	of	ADP
ijtc-1791	135	15	the	the	DET
ijtc-1791	135	16	regression	regression	NOUN
ijtc-1791	135	17	hypothesis	hypothesis	NOUN
ijtc-1791	135	18	testing	testing	NOUN
ijtc-1791	135	19	.	.	PUNCT
ijtc-1791	136	1	multicolliniearity	multicolliniearity	NOUN
ijtc-1791	136	2	test	test	NOUN
ijtc-1791	136	3	table	table	NOUN
ijtc-1791	136	4	5	5	NUM
ijtc-1791	136	5	.	.	PUNCT
ijtc-1791	137	1	multicollinierity	multicollinierity	NOUN
ijtc-1791	137	2	test	test	NOUN
ijtc-1791	137	3	model	model	NOUN
ijtc-1791	137	4	1	1	NUM
ijtc-1791	137	5	bpc	bpc	PROPN
ijtc-1791	137	6	fprof	fprof	PROPN
ijtc-1791	137	7	fsize	fsize	PROPN
ijtc-1791	137	8	lev	lev	PROPN
ijtc-1791	137	9	cfo	cfo	PROPN
ijtc-1791	137	10	bpc	bpc	PROPN
ijtc-1791	137	11	1.000000	1.000000	NUM
ijtc-1791	137	12	0.120378	0.120378	NUM
ijtc-1791	137	13	0.296525	0.296525	NUM
ijtc-1791	137	14	0.103713	0.103713	NUM
ijtc-1791	137	15	0.096690	0.096690	NUM
ijtc-1791	137	16	fpr	fpr	NOUN
ijtc-1791	137	17	of	of	ADP
ijtc-1791	137	18	0.120378	0.120378	NUM
ijtc-1791	137	19	1.000000	1.000000	NUM
ijtc-1791	137	20	0.152361	0.152361	NUM
ijtc-1791	137	21	-0.177754	-0.177754	NOUN
ijtc-1791	137	22	0.256041	0.256041	NUM
ijtc-1791	137	23	fsiz	fsiz	ADJ
ijtc-1791	137	24	e	e	NOUN
ijtc-1791	137	25	0.296525	0.296525	NUM
ijtc-1791	137	26	0.152361	0.152361	NUM
ijtc-1791	137	27	1.000000	1.000000	NUM
ijtc-1791	137	28	-0.122148	-0.122148	X
ijtc-1791	137	29	0.075869	0.075869	NUM
ijtc-1791	137	30	lev	lev	NOUN
ijtc-1791	137	31	0.103713	0.103713	NUM
ijtc-1791	137	32	-0.177754	-0.177754	NOUN
ijtc-1791	137	33	-0.122148	-0.122148	PROPN
ijtc-1791	138	1	1.000000	1.000000	NUM
ijtc-1791	138	2	-0.023721	-0.023721	NOUN
ijtc-1791	138	3	cfo	cfo	NOUN
ijtc-1791	138	4	0.096690	0.096690	NUM
ijtc-1791	138	5	0.256041	0.256041	NUM
ijtc-1791	138	6	0.075869	0.075869	NUM
ijtc-1791	138	7	-0.023721	-0.023721	NOUN
ijtc-1791	138	8	1.000000	1.000000	NUM
ijtc-1791	138	9	source	source	NOUN
ijtc-1791	138	10	:	:	PUNCT
ijtc-1791	138	11	e	e	X
ijtc-1791	138	12	-	-	NOUN
ijtc-1791	138	13	views	view	NOUN
ijtc-1791	138	14	12	12	NUM
ijtc-1791	138	15	,	,	PUNCT
ijtc-1791	138	16	(	(	PUNCT
ijtc-1791	138	17	2025	2025	NUM
ijtc-1791	138	18	)	)	PUNCT
ijtc-1791	138	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	138	20	the	the	DET
ijtc-1791	138	21	influence	influence	NOUN
ijtc-1791	138	22	of	of	ADP
ijtc-1791	138	23	political	political	ADJ
ijtc-1791	138	24	connections	connection	NOUN
ijtc-1791	138	25	on	on	ADP
ijtc-1791	138	26	earnings	earning	NOUN
ijtc-1791	138	27	quality	quality	NOUN
ijtc-1791	138	28	with	with	ADP
ijtc-1791	138	29	family	family	NOUN
ijtc-1791	138	30	ownership	ownership	NOUN
ijtc-1791	138	31	as	as	ADP
ijtc-1791	138	32	a	a	DET
ijtc-1791	138	33	moderating	moderate	VERB
ijtc-1791	138	34	variable	variable	ADJ
ijtc-1791	138	35	adinata	adinata	NOUN
ijtc-1791	138	36	,	,	PUNCT
ijtc-1791	138	37	suranta	suranta	VERB
ijtc-1791	138	38	119	119	NUM
ijtc-1791	138	39	|	|	ADV
ijtc-1791	138	40	ilomata	ilomata	PROPN
ijtc-1791	138	41	international	international	ADJ
ijtc-1791	138	42	journal	journal	NOUN
ijtc-1791	138	43	of	of	ADP
ijtc-1791	138	44	tax	tax	PROPN
ijtc-1791	138	45	&	&	CCONJ
ijtc-1791	138	46	accounting	account	VERB
ijtc-1791	138	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	138	48	table	table	NOUN
ijtc-1791	138	49	6	6	NUM
ijtc-1791	138	50	.	.	PUNCT
ijtc-1791	139	1	multicollinierity	multicollinierity	NOUN
ijtc-1791	139	2	test	test	NOUN
ijtc-1791	139	3	model	model	NOUN
ijtc-1791	139	4	2	2	NUM
ijtc-1791	139	5	bpc	bpc	PROPN
ijtc-1791	139	6	famown	famown	PROPN
ijtc-1791	139	7	interaksi	interaksi	PROPN
ijtc-1791	139	8	fprof	fprof	PROPN
ijtc-1791	139	9	fsize	fsize	NOUN
ijtc-1791	139	10	lev	lev	PROPN
ijtc-1791	139	11	cfo	cfo	PROPN
ijtc-1791	139	12	bpc	bpc	PROPN
ijtc-1791	139	13	1.000000	1.000000	NUM
ijtc-1791	139	14	-0.120086	-0.120086	NOUN
ijtc-1791	139	15	0.313261	0.313261	NUM
ijtc-1791	140	1	0.113125	0.113125	NUM
ijtc-1791	140	2	0.304751	0.304751	NUM
ijtc-1791	140	3	0.111385	0.111385	NUM
ijtc-1791	140	4	0.101090	0.101090	NUM
ijtc-1791	140	5	famown	famown	NOUN
ijtc-1791	140	6	-0.120086	-0.120086	NOUN
ijtc-1791	140	7	1.000000	1.000000	NUM
ijtc-1791	140	8	0.458738	0.458738	NUM
ijtc-1791	140	9	-0.013396	-0.013396	NOUN
ijtc-1791	140	10	0.020719	0.020719	NUM
ijtc-1791	140	11	-0.046768	-0.046768	NOUN
ijtc-1791	140	12	0.007766	0.007766	NUM
ijtc-1791	140	13	interaksi	interaksi	NOUN
ijtc-1791	140	14	0.313261	0.313261	NUM
ijtc-1791	140	15	0.458738	0.458738	NUM
ijtc-1791	140	16	1.000000	1.000000	NUM
ijtc-1791	140	17	0.084684	0.084684	NUM
ijtc-1791	140	18	0.213074	0.213074	NUM
ijtc-1791	140	19	-0.008420	-0.008420	NOUN
ijtc-1791	140	20	0.050627	0.050627	NUM
ijtc-1791	140	21	fprof	fprof	NOUN
ijtc-1791	140	22	0.113125	0.113125	NUM
ijtc-1791	140	23	-0.013396	-0.013396	NOUN
ijtc-1791	141	1	0.084684	0.084684	NUM
ijtc-1791	141	2	1.000000	1.000000	NUM
ijtc-1791	141	3	0.151517	0.151517	NUM
ijtc-1791	141	4	-0.174445	-0.174445	NOUN
ijtc-1791	141	5	0.261368	0.261368	NUM
ijtc-1791	141	6	fsize	fsize	NOUN
ijtc-1791	141	7	0.304751	0.304751	NUM
ijtc-1791	141	8	0.020719	0.020719	NUM
ijtc-1791	142	1	0.213074	0.213074	NUM
ijtc-1791	142	2	0.151517	0.151517	NUM
ijtc-1791	142	3	1.000000	1.000000	NUM
ijtc-1791	142	4	-0.118953	-0.118953	NOUN
ijtc-1791	142	5	0.080765	0.080765	NUM
ijtc-1791	142	6	lev	lev	NOUN
ijtc-1791	142	7	0.111385	0.111385	NUM
ijtc-1791	142	8	-0.046768	-0.046768	NOUN
ijtc-1791	142	9	-0.008420	-0.008420	PROPN
ijtc-1791	142	10	-0.174445	-0.174445	NOUN
ijtc-1791	142	11	-0.118953	-0.118953	NOUN
ijtc-1791	142	12	1.000000	1.000000	NUM
ijtc-1791	142	13	-0.022585	-0.022585	NOUN
ijtc-1791	142	14	cfo	cfo	VERB
ijtc-1791	142	15	0.101090	0.101090	NUM
ijtc-1791	143	1	0.007766	0.007766	NUM
ijtc-1791	143	2	0.050627	0.050627	NUM
ijtc-1791	143	3	0.261368	0.261368	NUM
ijtc-1791	143	4	0.080765	0.080765	NUM
ijtc-1791	143	5	-0.022585	-0.022585	NOUN
ijtc-1791	143	6	1.000000	1.000000	NUM
ijtc-1791	143	7	source	source	NOUN
ijtc-1791	143	8	:	:	PUNCT
ijtc-1791	143	9	e	e	X
ijtc-1791	143	10	-	-	NOUN
ijtc-1791	143	11	views	view	NOUN
ijtc-1791	143	12	12	12	NUM
ijtc-1791	143	13	,	,	PUNCT
ijtc-1791	143	14	(	(	PUNCT
ijtc-1791	143	15	2025	2025	NUM
ijtc-1791	143	16	)	)	PUNCT
ijtc-1791	143	17	to	to	PART
ijtc-1791	143	18	find	find	VERB
ijtc-1791	143	19	out	out	ADP
ijtc-1791	143	20	if	if	SCONJ
ijtc-1791	143	21	there	there	PRON
ijtc-1791	143	22	are	be	VERB
ijtc-1791	143	23	strong	strong	ADJ
ijtc-1791	143	24	correlations	correlation	NOUN
ijtc-1791	143	25	between	between	ADP
ijtc-1791	143	26	the	the	DET
ijtc-1791	143	27	independent	independent	ADJ
ijtc-1791	143	28	variables	variable	NOUN
ijtc-1791	143	29	in	in	ADP
ijtc-1791	143	30	the	the	DET
ijtc-1791	143	31	model	model	NOUN
ijtc-1791	143	32	,	,	PUNCT
ijtc-1791	143	33	the	the	DET
ijtc-1791	143	34	multicollinearity	multicollinearity	NOUN
ijtc-1791	143	35	test	test	NOUN
ijtc-1791	143	36	is	be	AUX
ijtc-1791	143	37	used	use	VERB
ijtc-1791	143	38	,	,	PUNCT
ijtc-1791	143	39	which	which	PRON
ijtc-1791	143	40	may	may	AUX
ijtc-1791	143	41	cause	cause	VERB
ijtc-1791	143	42	distortion	distortion	NOUN
ijtc-1791	143	43	in	in	ADP
ijtc-1791	143	44	the	the	DET
ijtc-1791	143	45	estimation	estimation	NOUN
ijtc-1791	143	46	of	of	ADP
ijtc-1791	143	47	regression	regression	NOUN
ijtc-1791	143	48	coefficients	coefficient	NOUN
ijtc-1791	143	49	.	.	PUNCT
ijtc-1791	144	1	the	the	DET
ijtc-1791	144	2	test	test	NOUN
ijtc-1791	144	3	is	be	AUX
ijtc-1791	144	4	performed	perform	VERB
ijtc-1791	144	5	by	by	ADP
ijtc-1791	144	6	examining	examine	VERB
ijtc-1791	144	7	the	the	DET
ijtc-1791	144	8	correlation	correlation	NOUN
ijtc-1791	144	9	values	value	NOUN
ijtc-1791	144	10	among	among	ADP
ijtc-1791	144	11	the	the	DET
ijtc-1791	144	12	independent	independent	ADJ
ijtc-1791	144	13	variables	variable	NOUN
ijtc-1791	144	14	through	through	ADP
ijtc-1791	144	15	the	the	DET
ijtc-1791	144	16	correlation	correlation	NOUN
ijtc-1791	144	17	matrix	matrix	NOUN
ijtc-1791	144	18	.	.	PUNCT
ijtc-1791	145	1	the	the	DET
ijtc-1791	145	2	results	result	NOUN
ijtc-1791	145	3	presented	present	VERB
ijtc-1791	145	4	in	in	ADP
ijtc-1791	145	5	tables	table	NOUN
ijtc-1791	145	6	5	5	NUM
ijtc-1791	145	7	and	and	CCONJ
ijtc-1791	145	8	6	6	NUM
ijtc-1791	145	9	show	show	VERB
ijtc-1791	145	10	that	that	SCONJ
ijtc-1791	145	11	all	all	DET
ijtc-1791	145	12	correlation	correlation	NOUN
ijtc-1791	145	13	values	value	NOUN
ijtc-1791	145	14	among	among	ADP
ijtc-1791	145	15	the	the	DET
ijtc-1791	145	16	variables	variable	NOUN
ijtc-1791	145	17	are	be	AUX
ijtc-1791	145	18	below	below	ADP
ijtc-1791	145	19	0.85	0.85	NUM
ijtc-1791	145	20	,	,	PUNCT
ijtc-1791	145	21	both	both	CCONJ
ijtc-1791	145	22	in	in	ADP
ijtc-1791	145	23	the	the	DET
ijtc-1791	145	24	base	base	NOUN
ijtc-1791	145	25	model	model	NOUN
ijtc-1791	145	26	and	and	CCONJ
ijtc-1791	145	27	in	in	ADP
ijtc-1791	145	28	the	the	DET
ijtc-1791	145	29	moderation	moderation	NOUN
ijtc-1791	145	30	model	model	NOUN
ijtc-1791	145	31	.	.	PUNCT
ijtc-1791	146	1	therefore	therefore	ADV
ijtc-1791	146	2	,	,	PUNCT
ijtc-1791	146	3	no	no	DET
ijtc-1791	146	4	serious	serious	ADJ
ijtc-1791	146	5	multicollinearity	multicollinearity	NOUN
ijtc-1791	146	6	symptoms	symptom	NOUN
ijtc-1791	146	7	are	be	AUX
ijtc-1791	146	8	found	find	VERB
ijtc-1791	146	9	in	in	ADP
ijtc-1791	146	10	this	this	DET
ijtc-1791	146	11	regression	regression	NOUN
ijtc-1791	146	12	model	model	NOUN
ijtc-1791	146	13	.	.	PUNCT
ijtc-1791	147	1	this	this	DET
ijtc-1791	147	2	condition	condition	NOUN
ijtc-1791	147	3	is	be	AUX
ijtc-1791	147	4	important	important	ADJ
ijtc-1791	147	5	to	to	PART
ijtc-1791	147	6	ensure	ensure	VERB
ijtc-1791	147	7	that	that	SCONJ
ijtc-1791	147	8	each	each	DET
ijtc-1791	147	9	independent	independent	ADJ
ijtc-1791	147	10	variable	variable	NOUN
ijtc-1791	147	11	can	can	AUX
ijtc-1791	147	12	make	make	VERB
ijtc-1791	147	13	a	a	DET
ijtc-1791	147	14	unique	unique	ADJ
ijtc-1791	147	15	contribution	contribution	NOUN
ijtc-1791	147	16	to	to	ADP
ijtc-1791	147	17	the	the	DET
ijtc-1791	147	18	model	model	NOUN
ijtc-1791	147	19	without	without	ADP
ijtc-1791	147	20	statistical	statistical	ADJ
ijtc-1791	147	21	overlap	overlap	NOUN
ijtc-1791	147	22	.	.	PUNCT
ijtc-1791	148	1	table	table	NOUN
ijtc-1791	148	2	7	7	NUM
ijtc-1791	148	3	.	.	PUNCT
ijtc-1791	149	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	149	2	test	test	PROPN
ijtc-1791	149	3	model	model	PROPN
ijtc-1791	149	4	prob	prob	PROPN
ijtc-1791	149	5	.	.	PUNCT
ijtc-1791	150	1	chi	chi	ADJ
ijtc-1791	150	2	-	-	PUNCT
ijtc-1791	150	3	square	square	ADJ
ijtc-1791	150	4	conclusion	conclusion	NOUN
ijtc-1791	150	5	1	1	NUM
ijtc-1791	150	6	0.2048	0.2048	NUM
ijtc-1791	150	7	no	no	DET
ijtc-1791	150	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	150	9	2	2	NUM
ijtc-1791	150	10	0.1341	0.1341	NUM
ijtc-1791	150	11	no	no	DET
ijtc-1791	150	12	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	150	13	source	source	NOUN
ijtc-1791	150	14	:	:	PUNCT
ijtc-1791	150	15	e	e	X
ijtc-1791	150	16	-	-	NOUN
ijtc-1791	150	17	views	view	NOUN
ijtc-1791	150	18	12	12	NUM
ijtc-1791	150	19	,	,	PUNCT
ijtc-1791	150	20	(	(	PUNCT
ijtc-1791	150	21	2025	2025	NUM
ijtc-1791	150	22	)	)	PUNCT
ijtc-1791	150	23	the	the	DET
ijtc-1791	150	24	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	150	25	test	test	NOUN
ijtc-1791	150	26	is	be	AUX
ijtc-1791	150	27	used	use	VERB
ijtc-1791	150	28	to	to	PART
ijtc-1791	150	29	determine	determine	VERB
ijtc-1791	150	30	whether	whether	SCONJ
ijtc-1791	150	31	the	the	DET
ijtc-1791	150	32	variance	variance	NOUN
ijtc-1791	150	33	of	of	ADP
ijtc-1791	150	34	the	the	DET
ijtc-1791	150	35	residuals	residual	NOUN
ijtc-1791	150	36	is	be	AUX
ijtc-1791	150	37	constant	constant	ADJ
ijtc-1791	150	38	(	(	PUNCT
ijtc-1791	150	39	homoscedastic	homoscedastic	ADJ
ijtc-1791	150	40	)	)	PUNCT
ijtc-1791	150	41	or	or	CCONJ
ijtc-1791	150	42	not	not	PART
ijtc-1791	150	43	(	(	PUNCT
ijtc-1791	150	44	heteroscedastic	heteroscedastic	ADJ
ijtc-1791	150	45	)	)	PUNCT
ijtc-1791	150	46	.	.	PUNCT
ijtc-1791	151	1	the	the	DET
ijtc-1791	151	2	presence	presence	NOUN
ijtc-1791	151	3	of	of	ADP
ijtc-1791	151	4	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	151	5	would	would	AUX
ijtc-1791	151	6	render	render	VERB
ijtc-1791	151	7	the	the	DET
ijtc-1791	151	8	regression	regression	NOUN
ijtc-1791	151	9	model	model	NOUN
ijtc-1791	151	10	inefficient	inefficient	ADJ
ijtc-1791	151	11	due	due	ADP
ijtc-1791	151	12	to	to	ADP
ijtc-1791	151	13	unstable	unstable	ADJ
ijtc-1791	151	14	error	error	NOUN
ijtc-1791	151	15	variances	variance	NOUN
ijtc-1791	151	16	.	.	PUNCT
ijtc-1791	152	1	in	in	ADP
ijtc-1791	152	2	this	this	DET
ijtc-1791	152	3	study	study	NOUN
ijtc-1791	152	4	,	,	PUNCT
ijtc-1791	152	5	the	the	DET
ijtc-1791	152	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	152	7	test	test	NOUN
ijtc-1791	152	8	,	,	PUNCT
ijtc-1791	152	9	as	as	SCONJ
ijtc-1791	152	10	presented	present	VERB
ijtc-1791	152	11	in	in	ADP
ijtc-1791	152	12	table	table	NOUN
ijtc-1791	152	13	7	7	NUM
ijtc-1791	152	14	,	,	PUNCT
ijtc-1791	152	15	was	be	AUX
ijtc-1791	152	16	conducted	conduct	VERB
ijtc-1791	152	17	using	use	VERB
ijtc-1791	152	18	the	the	DET
ijtc-1791	152	19	breusch	breusch	ADJ
ijtc-1791	152	20	-	-	PUNCT
ijtc-1791	152	21	pagan	pagan	ADJ
ijtc-1791	152	22	approach	approach	NOUN
ijtc-1791	152	23	,	,	PUNCT
ijtc-1791	152	24	with	with	ADP
ijtc-1791	152	25	chi	chi	ADJ
ijtc-1791	152	26	-	-	PUNCT
ijtc-1791	152	27	square	square	ADJ
ijtc-1791	152	28	probabilities	probability	NOUN
ijtc-1791	152	29	of	of	ADP
ijtc-1791	152	30	0.2048	0.2048	NUM
ijtc-1791	152	31	for	for	ADP
ijtc-1791	152	32	the	the	DET
ijtc-1791	152	33	base	base	NOUN
ijtc-1791	152	34	model	model	NOUN
ijtc-1791	152	35	and	and	CCONJ
ijtc-1791	152	36	0.1341	0.1341	NUM
ijtc-1791	152	37	for	for	ADP
ijtc-1791	152	38	the	the	DET
ijtc-1791	152	39	moderation	moderation	NOUN
ijtc-1791	152	40	model	model	NOUN
ijtc-1791	152	41	.	.	PUNCT
ijtc-1791	153	1	these	these	DET
ijtc-1791	153	2	values	value	NOUN
ijtc-1791	153	3	are	be	AUX
ijtc-1791	153	4	greater	great	ADJ
ijtc-1791	153	5	than	than	ADP
ijtc-1791	153	6	0.05	0.05	NUM
ijtc-1791	153	7	,	,	PUNCT
ijtc-1791	153	8	indicating	indicate	VERB
ijtc-1791	153	9	that	that	SCONJ
ijtc-1791	153	10	there	there	PRON
ijtc-1791	153	11	is	be	VERB
ijtc-1791	153	12	no	no	DET
ijtc-1791	153	13	evidence	evidence	NOUN
ijtc-1791	153	14	of	of	ADP
ijtc-1791	153	15	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1791	153	16	.	.	PUNCT
ijtc-1791	154	1	with	with	ADP
ijtc-1791	154	2	this	this	DET
ijtc-1791	154	3	assumption	assumption	NOUN
ijtc-1791	154	4	fulfilled	fulfil	VERB
ijtc-1791	154	5	,	,	PUNCT
ijtc-1791	154	6	the	the	DET
ijtc-1791	154	7	coefficient	coefficient	NOUN
ijtc-1791	154	8	estimates	estimate	NOUN
ijtc-1791	154	9	in	in	ADP
ijtc-1791	154	10	the	the	DET
ijtc-1791	154	11	regression	regression	NOUN
ijtc-1791	154	12	model	model	NOUN
ijtc-1791	154	13	are	be	AUX
ijtc-1791	154	14	considered	consider	VERB
ijtc-1791	154	15	efficient	efficient	ADJ
ijtc-1791	154	16	and	and	CCONJ
ijtc-1791	154	17	reliable	reliable	ADJ
ijtc-1791	154	18	.	.	PUNCT
ijtc-1791	155	1	table	table	NOUN
ijtc-1791	155	2	8	8	NUM
ijtc-1791	155	3	.	.	PUNCT
ijtc-1791	156	1	panel	panel	NOUN
ijtc-1791	156	2	data	data	PROPN
ijtc-1791	156	3	regression	regression	NOUN
ijtc-1791	156	4	results	result	VERB
ijtc-1791	156	5	variable	variable	ADJ
ijtc-1791	156	6	coefficient	coefficient	NOUN
ijtc-1791	156	7	std	std	NOUN
ijtc-1791	156	8	.	.	NOUN
ijtc-1791	156	9	error	error	NOUN
ijtc-1791	156	10	t	t	NOUN
ijtc-1791	156	11	-	-	PUNCT
ijtc-1791	156	12	statistic	statistic	NOUN
ijtc-1791	156	13	prob	prob	NOUN
ijtc-1791	156	14	.	.	PUNCT
ijtc-1791	157	1	c	c	PROPN
ijtc-1791	157	2	-0.046656	-0.046656	VERB
ijtc-1791	157	3	0.016687	0.016687	NUM
ijtc-1791	157	4	-2.795896	-2.795896	NOUN
ijtc-1791	157	5	0.0056	0.0056	NUM
ijtc-1791	157	6	bpc	bpc	PROPN
ijtc-1791	157	7	-0.001234	-0.001234	VERB
ijtc-1791	157	8	0.001914	0.001914	NUM
ijtc-1791	157	9	-0.644625	-0.644625	X
ijtc-1791	158	1	0.5198	0.5198	NUM
ijtc-1791	158	2	fprof	fprof	PROPN
ijtc-1791	158	3	-1.057830	-1.057830	PROPN
ijtc-1791	158	4	0.010770	0.010770	NUM
ijtc-1791	158	5	-98.22155	-98.22155	SYM
ijtc-1791	158	6	0.0000	0.0000	NUM
ijtc-1791	158	7	fsize	fsize	NOUN
ijtc-1791	158	8	0.001500	0.001500	NUM
ijtc-1791	158	9	0.000587	0.000587	NUM
ijtc-1791	158	10	2.556816	2.556816	NUM
ijtc-1791	158	11	0.0112	0.0112	NUM
ijtc-1791	158	12	lev	lev	NOUN
ijtc-1791	158	13	0.010529	0.010529	NUM
ijtc-1791	158	14	0.001251	0.001251	NUM
ijtc-1791	158	15	8.418092	8.418092	NUM
ijtc-1791	158	16	0.0000	0.0000	NUM
ijtc-1791	158	17	cfo	cfo	VERB
ijtc-1791	158	18	1.017324	1.017324	NUM
ijtc-1791	158	19	0.004094	0.004094	NUM
ijtc-1791	158	20	248.4907	248.4907	NUM
ijtc-1791	158	21	0.0000	0.0000	NUM
ijtc-1791	158	22	statistik	statistik	PROPN
ijtc-1791	158	23	model	model	NOUN
ijtc-1791	158	24	r²	r²	VERB
ijtc-1791	158	25	0.9965	0.9965	NUM
ijtc-1791	158	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	158	27	the	the	DET
ijtc-1791	158	28	influence	influence	NOUN
ijtc-1791	158	29	of	of	ADP
ijtc-1791	158	30	political	political	ADJ
ijtc-1791	158	31	connections	connection	NOUN
ijtc-1791	158	32	on	on	ADP
ijtc-1791	158	33	earnings	earning	NOUN
ijtc-1791	158	34	quality	quality	NOUN
ijtc-1791	158	35	with	with	ADP
ijtc-1791	158	36	family	family	NOUN
ijtc-1791	158	37	ownership	ownership	NOUN
ijtc-1791	158	38	as	as	ADP
ijtc-1791	158	39	a	a	DET
ijtc-1791	158	40	moderating	moderate	VERB
ijtc-1791	158	41	variable	variable	ADJ
ijtc-1791	158	42	adinata	adinata	NOUN
ijtc-1791	158	43	,	,	PUNCT
ijtc-1791	158	44	suranta	suranta	VERB
ijtc-1791	158	45	120	120	NUM
ijtc-1791	158	46	|	|	ADV
ijtc-1791	158	47	ilomata	ilomata	PROPN
ijtc-1791	158	48	international	international	ADJ
ijtc-1791	158	49	journal	journal	NOUN
ijtc-1791	158	50	of	of	ADP
ijtc-1791	158	51	tax	tax	PROPN
ijtc-1791	158	52	&	&	CCONJ
ijtc-1791	158	53	accounting	accounting	PROPN
ijtc-1791	158	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	158	55	adjusted	adjust	VERB
ijtc-1791	158	56	r²	r²	NOUN
ijtc-1791	158	57	0.9964	0.9964	NUM
ijtc-1791	158	58	f	f	X
ijtc-1791	158	59	-	-	PUNCT
ijtc-1791	158	60	statistic	statistic	ADJ
ijtc-1791	158	61	12770.82	12770.82	NUM
ijtc-1791	158	62	prob(f	prob(f	NOUN
ijtc-1791	158	63	)	)	PUNCT
ijtc-1791	158	64	0.0000	0.0000	NUM
ijtc-1791	158	65	source	source	NOUN
ijtc-1791	158	66	:	:	PUNCT
ijtc-1791	158	67	0e	0e	NOUN
ijtc-1791	158	68	-	-	PUNCT
ijtc-1791	158	69	views	view	NOUN
ijtc-1791	158	70	12	12	NUM
ijtc-1791	158	71	,	,	PUNCT
ijtc-1791	158	72	(	(	PUNCT
ijtc-1791	158	73	2025	2025	NUM
ijtc-1791	158	74	)	)	PUNCT
ijtc-1791	158	75	table	table	NOUN
ijtc-1791	158	76	9	9	NUM
ijtc-1791	158	77	.	.	PUNCT
ijtc-1791	158	78	moderation	moderation	NOUN
ijtc-1791	158	79	regression	regression	NOUN
ijtc-1791	158	80	results	result	VERB
ijtc-1791	158	81	variable	variable	ADJ
ijtc-1791	158	82	coefficient	coefficient	NOUN
ijtc-1791	158	83	std	std	NOUN
ijtc-1791	158	84	.	.	NOUN
ijtc-1791	158	85	error	error	NOUN
ijtc-1791	158	86	t	t	NOUN
ijtc-1791	158	87	-	-	PUNCT
ijtc-1791	158	88	statistic	statistic	NOUN
ijtc-1791	158	89	prob	prob	NOUN
ijtc-1791	158	90	.	.	PUNCT
ijtc-1791	159	1	c	c	PROPN
ijtc-1791	159	2	-0.046117	-0.046117	VERB
ijtc-1791	159	3	0.016528	0.016528	NUM
ijtc-1791	159	4	-2.790313	-2.790313	NOUN
ijtc-1791	159	5	0.0057	0.0057	NUM
ijtc-1791	159	6	bpc	bpc	PROPN
ijtc-1791	159	7	-0.001158	-0.001158	NOUN
ijtc-1791	159	8	0.002058	0.002058	NUM
ijtc-1791	159	9	-0.562905	-0.562905	NOUN
ijtc-1791	159	10	0.5741	0.5741	NUM
ijtc-1791	159	11	famown	famown	VERB
ijtc-1791	159	12	0.001069	0.001069	NUM
ijtc-1791	159	13	0.003668	0.003668	NUM
ijtc-1791	159	14	0.291447	0.291447	NUM
ijtc-1791	159	15	0.7710	0.7710	NUM
ijtc-1791	159	16	interaksi	interaksi	NOUN
ijtc-1791	159	17	-0.019004	-0.019004	NOUN
ijtc-1791	159	18	0.007017	0.007017	NUM
ijtc-1791	159	19	-2.708385	-2.708385	NOUN
ijtc-1791	159	20	0.0073	0.0073	NUM
ijtc-1791	159	21	fprof	fprof	PROPN
ijtc-1791	159	22	-1.079982	-1.079982	VERB
ijtc-1791	159	23	0.010825	0.010825	NUM
ijtc-1791	159	24	-99.76746	-99.76746	SYM
ijtc-1791	159	25	0.0000	0.0000	NUM
ijtc-1791	159	26	fsize	fsize	NOUN
ijtc-1791	159	27	0.001537	0.001537	NUM
ijtc-1791	160	1	0.000581	0.000581	NUM
ijtc-1791	160	2	2.646288	2.646288	NUM
ijtc-1791	160	3	0.0087	0.0087	NUM
ijtc-1791	160	4	lev	lev	NOUN
ijtc-1791	160	5	0.010011	0.010011	NUM
ijtc-1791	160	6	0.001227	0.001227	NUM
ijtc-1791	160	7	8.161974	8.161974	NUM
ijtc-1791	160	8	0.0000	0.0000	NUM
ijtc-1791	160	9	cfo	cfo	VERB
ijtc-1791	160	10	1.017157	1.017157	NUM
ijtc-1791	160	11	0.004018	0.004018	NUM
ijtc-1791	160	12	253.1438	253.1438	NUM
ijtc-1791	160	13	0.0000	0.0000	NUM
ijtc-1791	160	14	statistik	statistik	PROPN
ijtc-1791	160	15	model	model	NOUN
ijtc-1791	160	16	r²	r²	VERB
ijtc-1791	160	17	0.09963	0.09963	NUM
ijtc-1791	160	18	adjusted	adjust	VERB
ijtc-1791	160	19	r²	r²	NOUN
ijtc-1791	160	20	0.9961	0.9961	NUM
ijtc-1791	160	21	f	f	X
ijtc-1791	160	22	-	-	PUNCT
ijtc-1791	160	23	statistic	statistic	ADJ
ijtc-1791	160	24	9456.528	9456.528	NUM
ijtc-1791	160	25	prob(f	prob(f	NOUN
ijtc-1791	160	26	)	)	PUNCT
ijtc-1791	160	27	0.0000	0.0000	NUM
ijtc-1791	160	28	source	source	NOUN
ijtc-1791	160	29	:	:	PUNCT
ijtc-1791	160	30	e	e	NOUN
ijtc-1791	160	31	-	-	NOUN
ijtc-1791	160	32	views	view	NOUN
ijtc-1791	160	33	12	12	NUM
ijtc-1791	160	34	,	,	PUNCT
ijtc-1791	160	35	(	(	PUNCT
ijtc-1791	160	36	2025	2025	NUM
ijtc-1791	160	37	)	)	PUNCT
ijtc-1791	160	38	the	the	DET
ijtc-1791	160	39	f	f	NOUN
ijtc-1791	160	40	-	-	PUNCT
ijtc-1791	160	41	statistic	statistic	ADJ
ijtc-1791	160	42	values	value	NOUN
ijtc-1791	160	43	for	for	ADP
ijtc-1791	160	44	the	the	DET
ijtc-1791	160	45	first	first	ADJ
ijtc-1791	160	46	model	model	NOUN
ijtc-1791	160	47	12770.82	12770.82	NUM
ijtc-1791	160	48	and	and	CCONJ
ijtc-1791	160	49	the	the	DET
ijtc-1791	160	50	moderation	moderation	NOUN
ijtc-1791	160	51	model	model	NOUN
ijtc-1791	160	52	9456.528	9456.528	NUM
ijtc-1791	160	53	,	,	PUNCT
ijtc-1791	160	54	both	both	PRON
ijtc-1791	160	55	with	with	ADP
ijtc-1791	160	56	p	p	NOUN
ijtc-1791	160	57	-	-	PUNCT
ijtc-1791	160	58	values	value	NOUN
ijtc-1791	160	59	of	of	ADP
ijtc-1791	160	60	0.0000	0.0000	NUM
ijtc-1791	160	61	,	,	PUNCT
ijtc-1791	160	62	indicate	indicate	VERB
ijtc-1791	160	63	that	that	SCONJ
ijtc-1791	160	64	the	the	DET
ijtc-1791	160	65	models	model	NOUN
ijtc-1791	160	66	are	be	AUX
ijtc-1791	160	67	statistically	statistically	ADV
ijtc-1791	160	68	significant	significant	ADJ
ijtc-1791	160	69	overall	overall	ADV
ijtc-1791	160	70	.	.	PUNCT
ijtc-1791	161	1	this	this	PRON
ijtc-1791	161	2	means	mean	VERB
ijtc-1791	161	3	that	that	SCONJ
ijtc-1791	161	4	all	all	DET
ijtc-1791	161	5	independent	independent	ADJ
ijtc-1791	161	6	and	and	CCONJ
ijtc-1791	161	7	control	control	NOUN
ijtc-1791	161	8	variables	variable	NOUN
ijtc-1791	161	9	jointly	jointly	ADV
ijtc-1791	161	10	have	have	VERB
ijtc-1791	161	11	a	a	DET
ijtc-1791	161	12	significant	significant	ADJ
ijtc-1791	161	13	effect	effect	NOUN
ijtc-1791	161	14	on	on	ADP
ijtc-1791	161	15	earnings	earning	NOUN
ijtc-1791	161	16	quality	quality	NOUN
ijtc-1791	161	17	.	.	PUNCT
ijtc-1791	162	1	the	the	DET
ijtc-1791	162	2	adjusted	adjust	VERB
ijtc-1791	162	3	r²	r²	NOUN
ijtc-1791	162	4	value	value	NOUN
ijtc-1791	162	5	of	of	ADP
ijtc-1791	162	6	0.9964	0.9964	NUM
ijtc-1791	162	7	in	in	ADP
ijtc-1791	162	8	the	the	DET
ijtc-1791	162	9	moderation	moderation	NOUN
ijtc-1791	162	10	model	model	NOUN
ijtc-1791	162	11	demonstrates	demonstrate	VERB
ijtc-1791	162	12	that	that	SCONJ
ijtc-1791	162	13	99.64	99.64	NUM
ijtc-1791	162	14	%	%	NOUN
ijtc-1791	162	15	of	of	ADP
ijtc-1791	162	16	the	the	DET
ijtc-1791	162	17	variation	variation	NOUN
ijtc-1791	162	18	in	in	ADP
ijtc-1791	162	19	the	the	DET
ijtc-1791	162	20	dependent	dependent	ADJ
ijtc-1791	162	21	variable	variable	NOUN
ijtc-1791	162	22	can	can	AUX
ijtc-1791	162	23	be	be	AUX
ijtc-1791	162	24	explained	explain	VERB
ijtc-1791	162	25	by	by	ADP
ijtc-1791	162	26	the	the	DET
ijtc-1791	162	27	model	model	NOUN
ijtc-1791	162	28	,	,	PUNCT
ijtc-1791	162	29	with	with	ADP
ijtc-1791	162	30	the	the	DET
ijtc-1791	162	31	remaining	remain	VERB
ijtc-1791	162	32	0.39	0.39	NUM
ijtc-1791	162	33	%	%	NOUN
ijtc-1791	162	34	explained	explain	VERB
ijtc-1791	162	35	by	by	ADP
ijtc-1791	162	36	other	other	ADJ
ijtc-1791	162	37	factors	factor	NOUN
ijtc-1791	162	38	.	.	PUNCT
ijtc-1791	163	1	political	political	ADJ
ijtc-1791	163	2	connections	connection	NOUN
ijtc-1791	163	3	(	(	PUNCT
ijtc-1791	163	4	bpc	bpc	PROPN
ijtc-1791	163	5	)	)	PUNCT
ijtc-1791	163	6	show	show	VERB
ijtc-1791	163	7	a	a	DET
ijtc-1791	163	8	p	p	NOUN
ijtc-1791	163	9	-	-	PUNCT
ijtc-1791	163	10	value	value	NOUN
ijtc-1791	163	11	of	of	ADP
ijtc-1791	163	12	0.9480	0.9480	NUM
ijtc-1791	163	13	in	in	ADP
ijtc-1791	163	14	the	the	DET
ijtc-1791	163	15	first	first	ADJ
ijtc-1791	163	16	model	model	NOUN
ijtc-1791	163	17	.	.	PUNCT
ijtc-1791	164	1	since	since	SCONJ
ijtc-1791	164	2	this	this	DET
ijtc-1791	164	3	value	value	NOUN
ijtc-1791	164	4	is	be	AUX
ijtc-1791	164	5	far	far	ADV
ijtc-1791	164	6	above	above	ADP
ijtc-1791	164	7	the	the	DET
ijtc-1791	164	8	0.05	0.05	NUM
ijtc-1791	164	9	significance	significance	NOUN
ijtc-1791	164	10	level	level	NOUN
ijtc-1791	164	11	,	,	PUNCT
ijtc-1791	164	12	it	it	PRON
ijtc-1791	164	13	can	can	AUX
ijtc-1791	164	14	be	be	AUX
ijtc-1791	164	15	concluded	conclude	VERB
ijtc-1791	164	16	that	that	SCONJ
ijtc-1791	164	17	political	political	ADJ
ijtc-1791	164	18	connections	connection	NOUN
ijtc-1791	164	19	do	do	AUX
ijtc-1791	164	20	not	not	PART
ijtc-1791	164	21	have	have	VERB
ijtc-1791	164	22	a	a	DET
ijtc-1791	164	23	significant	significant	ADJ
ijtc-1791	164	24	effect	effect	NOUN
ijtc-1791	164	25	on	on	ADP
ijtc-1791	164	26	earnings	earning	NOUN
ijtc-1791	164	27	quality	quality	NOUN
ijtc-1791	164	28	(	(	PUNCT
ijtc-1791	164	29	as	as	SCONJ
ijtc-1791	164	30	measured	measure	VERB
ijtc-1791	164	31	by	by	ADP
ijtc-1791	164	32	discretionary	discretionary	ADJ
ijtc-1791	164	33	accruals	accrual	NOUN
ijtc-1791	164	34	)	)	PUNCT
ijtc-1791	164	35	.	.	PUNCT
ijtc-1791	165	1	thus	thus	ADV
ijtc-1791	165	2	,	,	PUNCT
ijtc-1791	165	3	hypothesis	hypothesis	NOUN
ijtc-1791	165	4	h₁	h₁	NOUN
ijtc-1791	165	5	is	be	AUX
ijtc-1791	165	6	not	not	PART
ijtc-1791	165	7	supported	support	VERB
ijtc-1791	165	8	by	by	ADP
ijtc-1791	165	9	the	the	DET
ijtc-1791	165	10	empirical	empirical	ADJ
ijtc-1791	165	11	data	datum	NOUN
ijtc-1791	165	12	.	.	PUNCT
ijtc-1791	166	1	family	family	NOUN
ijtc-1791	166	2	ownership	ownership	NOUN
ijtc-1791	166	3	(	(	PUNCT
ijtc-1791	166	4	famown	famown	PROPN
ijtc-1791	166	5	)	)	PUNCT
ijtc-1791	166	6	in	in	ADP
ijtc-1791	166	7	the	the	DET
ijtc-1791	166	8	moderation	moderation	NOUN
ijtc-1791	166	9	model	model	NOUN
ijtc-1791	166	10	has	have	VERB
ijtc-1791	166	11	a	a	DET
ijtc-1791	166	12	p	p	NOUN
ijtc-1791	166	13	-	-	PUNCT
ijtc-1791	166	14	value	value	NOUN
ijtc-1791	166	15	of	of	ADP
ijtc-1791	166	16	0.8035	0.8035	NUM
ijtc-1791	166	17	,	,	PUNCT
ijtc-1791	166	18	indicating	indicate	VERB
ijtc-1791	166	19	that	that	SCONJ
ijtc-1791	166	20	family	family	NOUN
ijtc-1791	166	21	ownership	ownership	NOUN
ijtc-1791	166	22	also	also	ADV
ijtc-1791	166	23	does	do	AUX
ijtc-1791	166	24	not	not	PART
ijtc-1791	166	25	have	have	VERB
ijtc-1791	166	26	a	a	DET
ijtc-1791	166	27	significant	significant	ADJ
ijtc-1791	166	28	direct	direct	ADJ
ijtc-1791	166	29	effect	effect	NOUN
ijtc-1791	166	30	on	on	ADP
ijtc-1791	166	31	earnings	earning	NOUN
ijtc-1791	166	32	quality	quality	NOUN
ijtc-1791	166	33	.	.	PUNCT
ijtc-1791	167	1	therefore	therefore	ADV
ijtc-1791	167	2	,	,	PUNCT
ijtc-1791	167	3	hypothesis	hypothesis	NOUN
ijtc-1791	167	4	h₂	h₂	PROPN
ijtc-1791	167	5	is	be	AUX
ijtc-1791	167	6	not	not	PART
ijtc-1791	167	7	statistically	statistically	ADV
ijtc-1791	167	8	supported	support	VERB
ijtc-1791	167	9	.	.	PUNCT
ijtc-1791	168	1	the	the	DET
ijtc-1791	168	2	interaction	interaction	NOUN
ijtc-1791	168	3	term	term	NOUN
ijtc-1791	168	4	between	between	ADP
ijtc-1791	168	5	political	political	ADJ
ijtc-1791	168	6	connections	connection	NOUN
ijtc-1791	168	7	and	and	CCONJ
ijtc-1791	168	8	family	family	NOUN
ijtc-1791	168	9	ownership	ownership	NOUN
ijtc-1791	168	10	(	(	PUNCT
ijtc-1791	168	11	interaction	interaction	NOUN
ijtc-1791	168	12	)	)	PUNCT
ijtc-1791	168	13	has	have	VERB
ijtc-1791	168	14	a	a	DET
ijtc-1791	168	15	p	p	NOUN
ijtc-1791	168	16	-	-	PUNCT
ijtc-1791	168	17	value	value	NOUN
ijtc-1791	168	18	of	of	ADP
ijtc-1791	168	19	0.6698	0.6698	NUM
ijtc-1791	168	20	,	,	PUNCT
ijtc-1791	168	21	indicating	indicate	VERB
ijtc-1791	168	22	that	that	SCONJ
ijtc-1791	168	23	family	family	NOUN
ijtc-1791	168	24	ownership	ownership	NOUN
ijtc-1791	168	25	does	do	AUX
ijtc-1791	168	26	not	not	PART
ijtc-1791	168	27	significantly	significantly	ADV
ijtc-1791	168	28	moderate	moderate	VERB
ijtc-1791	168	29	the	the	DET
ijtc-1791	168	30	effect	effect	NOUN
ijtc-1791	168	31	of	of	ADP
ijtc-1791	168	32	political	political	ADJ
ijtc-1791	168	33	connections	connection	NOUN
ijtc-1791	168	34	on	on	ADP
ijtc-1791	168	35	earnings	earning	NOUN
ijtc-1791	168	36	quality	quality	NOUN
ijtc-1791	168	37	.	.	PUNCT
ijtc-1791	169	1	consequently	consequently	ADV
ijtc-1791	169	2	,	,	PUNCT
ijtc-1791	169	3	hypothesis	hypothesis	NOUN
ijtc-1791	169	4	h₃	h₃	NOUN
ijtc-1791	169	5	is	be	AUX
ijtc-1791	169	6	also	also	ADV
ijtc-1791	169	7	not	not	PART
ijtc-1791	169	8	supported	support	VERB
ijtc-1791	169	9	.	.	PUNCT
ijtc-1791	170	1	based	base	VERB
ijtc-1791	170	2	on	on	ADP
ijtc-1791	170	3	the	the	DET
ijtc-1791	170	4	results	result	NOUN
ijtc-1791	170	5	of	of	ADP
ijtc-1791	170	6	the	the	DET
ijtc-1791	170	7	panel	panel	NOUN
ijtc-1791	170	8	data	datum	NOUN
ijtc-1791	170	9	regression	regression	NOUN
ijtc-1791	170	10	and	and	CCONJ
ijtc-1791	170	11	moderation	moderation	NOUN
ijtc-1791	170	12	regression	regression	NOUN
ijtc-1791	170	13	analyses	analysis	NOUN
ijtc-1791	170	14	,	,	PUNCT
ijtc-1791	170	15	the	the	DET
ijtc-1791	170	16	following	follow	VERB
ijtc-1791	170	17	regression	regression	NOUN
ijtc-1791	170	18	equations	equation	NOUN
ijtc-1791	170	19	are	be	AUX
ijtc-1791	170	20	obtained	obtain	VERB
ijtc-1791	170	21	:	:	PUNCT
ijtc-1791	170	22	panel	panel	NOUN
ijtc-1791	170	23	data	datum	NOUN
ijtc-1791	170	24	regression	regression	NOUN
ijtc-1791	170	25	equation	equation	NOUN
ijtc-1791	170	26	:	:	PUNCT
ijtc-1791	170	27	daᵢₜ	daᵢₜ	PROPN
ijtc-1791	170	28	=	=	PUNCT
ijtc-1791	171	1	−0,046656−0,001234⋅bpcit−1,057830⋅fprofit+0,001500⋅fsizeit+0,010529⋅levit	−0,046656−0,001234⋅bpcit−1,057830⋅fprofit+0,001500⋅fsizeit+0,010529⋅levit	X
ijtc-1791	171	2	+1,017324⋅cfoit	+1,017324⋅cfoit	ADJ
ijtc-1791	171	3	moderation	moderation	NOUN
ijtc-1791	171	4	regression	regression	NOUN
ijtc-1791	171	5	equation	equation	NOUN
ijtc-1791	171	6	:	:	PUNCT
ijtc-1791	171	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1791	171	8	the	the	DET
ijtc-1791	171	9	influence	influence	NOUN
ijtc-1791	171	10	of	of	ADP
ijtc-1791	171	11	political	political	ADJ
ijtc-1791	171	12	connections	connection	NOUN
ijtc-1791	171	13	on	on	ADP
ijtc-1791	171	14	earnings	earning	NOUN
ijtc-1791	171	15	quality	quality	NOUN
ijtc-1791	171	16	with	with	ADP
ijtc-1791	171	17	family	family	NOUN
ijtc-1791	171	18	ownership	ownership	NOUN
ijtc-1791	171	19	as	as	ADP
ijtc-1791	171	20	a	a	DET
ijtc-1791	171	21	moderating	moderate	VERB
ijtc-1791	171	22	variable	variable	ADJ
ijtc-1791	171	23	adinata	adinata	NOUN
ijtc-1791	171	24	,	,	PUNCT
ijtc-1791	171	25	suranta	suranta	VERB
ijtc-1791	171	26	121	121	NUM
ijtc-1791	171	27	|	|	NOUN
ijtc-1791	171	28	ilomata	ilomata	NOUN
ijtc-1791	171	29	international	international	ADJ
ijtc-1791	171	30	journal	journal	NOUN
ijtc-1791	171	31	of	of	ADP
ijtc-1791	171	32	tax	tax	PROPN
ijtc-1791	171	33	&	&	CCONJ
ijtc-1791	171	34	accounting	account	VERB
ijtc-1791	171	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	171	36	daᵢₜ	daᵢₜ	PROPN
ijtc-1791	171	37	=	=	PUNCT
ijtc-1791	171	38	−0,046117−0,001158⋅bpcit+0,001069⋅famownit−0,019004⋅(bpc×famown)it	−0,046117−0,001158⋅bpcit+0,001069⋅famownit−0,019004⋅(bpc×famown)it	NUM
ijtc-1791	171	39	−1,079982⋅fprofit+0,001537⋅fsizeit+0,010011⋅levit+1,017157⋅cfoit	−1,079982⋅fprofit+0,001537⋅fsizeit+0,010011⋅levit+1,017157⋅cfoit	PROPN
ijtc-1791	171	40	firms	firm	NOUN
ijtc-1791	171	41	with	with	ADP
ijtc-1791	171	42	political	political	ADJ
ijtc-1791	171	43	connections	connection	NOUN
ijtc-1791	171	44	have	have	VERB
ijtc-1791	171	45	higher	high	ADJ
ijtc-1791	171	46	earnings	earning	NOUN
ijtc-1791	171	47	quality	quality	NOUN
ijtc-1791	171	48	than	than	ADP
ijtc-1791	171	49	firms	firm	NOUN
ijtc-1791	171	50	without	without	ADP
ijtc-1791	171	51	political	political	ADJ
ijtc-1791	171	52	connections	connection	NOUN
ijtc-1791	171	53	according	accord	VERB
ijtc-1791	171	54	to	to	ADP
ijtc-1791	171	55	the	the	DET
ijtc-1791	171	56	study	study	NOUN
ijtc-1791	171	57	's	's	PART
ijtc-1791	171	58	first	first	ADJ
ijtc-1791	171	59	premise	premise	NOUN
ijtc-1791	171	60	,	,	PUNCT
ijtc-1791	171	61	companies	company	NOUN
ijtc-1791	171	62	with	with	ADP
ijtc-1791	171	63	political	political	ADJ
ijtc-1791	171	64	connections	connection	NOUN
ijtc-1791	171	65	generate	generate	VERB
ijtc-1791	171	66	higherquality	higherquality	NOUN
ijtc-1791	171	67	earnings	earning	NOUN
ijtc-1791	171	68	than	than	ADP
ijtc-1791	171	69	companies	company	NOUN
ijtc-1791	171	70	without	without	ADP
ijtc-1791	171	71	such	such	ADJ
ijtc-1791	171	72	connections	connection	NOUN
ijtc-1791	171	73	.	.	PUNCT
ijtc-1791	172	1	the	the	DET
ijtc-1791	172	2	hypothesis	hypothesis	NOUN
ijtc-1791	172	3	was	be	AUX
ijtc-1791	172	4	tested	test	VERB
ijtc-1791	172	5	using	use	VERB
ijtc-1791	172	6	a	a	DET
ijtc-1791	172	7	ttest	ttest	NOUN
ijtc-1791	172	8	in	in	ADP
ijtc-1791	172	9	the	the	DET
ijtc-1791	172	10	panel	panel	NOUN
ijtc-1791	172	11	regression	regression	NOUN
ijtc-1791	172	12	model	model	NOUN
ijtc-1791	172	13	,	,	PUNCT
ijtc-1791	172	14	and	and	CCONJ
ijtc-1791	172	15	the	the	DET
ijtc-1791	172	16	results	result	NOUN
ijtc-1791	172	17	show	show	VERB
ijtc-1791	172	18	that	that	SCONJ
ijtc-1791	172	19	the	the	DET
ijtc-1791	172	20	political	political	ADJ
ijtc-1791	172	21	connections	connection	NOUN
ijtc-1791	172	22	variable	variable	NOUN
ijtc-1791	172	23	(	(	PUNCT
ijtc-1791	172	24	bpc	bpc	PROPN
ijtc-1791	172	25	)	)	PUNCT
ijtc-1791	172	26	has	have	VERB
ijtc-1791	172	27	a	a	DET
ijtc-1791	172	28	significance	significance	NOUN
ijtc-1791	172	29	value	value	NOUN
ijtc-1791	172	30	of	of	ADP
ijtc-1791	172	31	0.9480	0.9480	NUM
ijtc-1791	172	32	in	in	ADP
ijtc-1791	172	33	the	the	DET
ijtc-1791	172	34	base	base	NOUN
ijtc-1791	172	35	model	model	NOUN
ijtc-1791	172	36	and	and	CCONJ
ijtc-1791	172	37	0.9472	0.9472	NUM
ijtc-1791	172	38	in	in	ADP
ijtc-1791	172	39	the	the	DET
ijtc-1791	172	40	moderation	moderation	NOUN
ijtc-1791	172	41	model	model	NOUN
ijtc-1791	172	42	.	.	PUNCT
ijtc-1791	173	1	both	both	DET
ijtc-1791	173	2	values	value	NOUN
ijtc-1791	173	3	are	be	AUX
ijtc-1791	173	4	far	far	ADV
ijtc-1791	173	5	above	above	ADP
ijtc-1791	173	6	the	the	DET
ijtc-1791	173	7	5	5	NUM
ijtc-1791	173	8	%	%	NOUN
ijtc-1791	173	9	significance	significance	NOUN
ijtc-1791	173	10	threshold	threshold	NOUN
ijtc-1791	173	11	(	(	PUNCT
ijtc-1791	173	12	α	α	NOUN
ijtc-1791	173	13	=	=	NOUN
ijtc-1791	173	14	0.05	0.05	NUM
ijtc-1791	173	15	)	)	PUNCT
ijtc-1791	173	16	.	.	PUNCT
ijtc-1791	174	1	therefore	therefore	ADV
ijtc-1791	174	2	,	,	PUNCT
ijtc-1791	174	3	the	the	DET
ijtc-1791	174	4	first	first	ADJ
ijtc-1791	174	5	hypothesis	hypothesis	NOUN
ijtc-1791	174	6	(	(	PUNCT
ijtc-1791	174	7	h₁	h₁	NOUN
ijtc-1791	174	8	)	)	PUNCT
ijtc-1791	174	9	is	be	AUX
ijtc-1791	174	10	rejected	reject	VERB
ijtc-1791	174	11	or	or	CCONJ
ijtc-1791	174	12	not	not	PART
ijtc-1791	174	13	supported	support	VERB
ijtc-1791	174	14	by	by	ADP
ijtc-1791	174	15	the	the	DET
ijtc-1791	174	16	empirical	empirical	ADJ
ijtc-1791	174	17	data	datum	NOUN
ijtc-1791	174	18	in	in	ADP
ijtc-1791	174	19	this	this	DET
ijtc-1791	174	20	study	study	NOUN
ijtc-1791	174	21	.	.	PUNCT
ijtc-1791	175	1	these	these	DET
ijtc-1791	175	2	findings	finding	NOUN
ijtc-1791	175	3	indicate	indicate	VERB
ijtc-1791	175	4	that	that	SCONJ
ijtc-1791	175	5	firms	firm	NOUN
ijtc-1791	175	6	with	with	ADP
ijtc-1791	175	7	political	political	ADJ
ijtc-1791	175	8	connections	connection	NOUN
ijtc-1791	175	9	do	do	AUX
ijtc-1791	175	10	not	not	PART
ijtc-1791	175	11	necessarily	necessarily	ADV
ijtc-1791	175	12	exhibit	exhibit	VERB
ijtc-1791	175	13	higher	high	ADJ
ijtc-1791	175	14	earnings	earning	NOUN
ijtc-1791	175	15	quality	quality	NOUN
ijtc-1791	175	16	compared	compare	VERB
ijtc-1791	175	17	to	to	ADP
ijtc-1791	175	18	those	those	PRON
ijtc-1791	175	19	without	without	ADP
ijtc-1791	175	20	political	political	ADJ
ijtc-1791	175	21	connections	connection	NOUN
ijtc-1791	175	22	.	.	PUNCT
ijtc-1791	176	1	a	a	DET
ijtc-1791	176	2	decline	decline	NOUN
ijtc-1791	176	3	in	in	ADP
ijtc-1791	176	4	earnings	earning	NOUN
ijtc-1791	176	5	quality	quality	NOUN
ijtc-1791	176	6	is	be	AUX
ijtc-1791	176	7	one	one	NUM
ijtc-1791	176	8	of	of	ADP
ijtc-1791	176	9	the	the	DET
ijtc-1791	176	10	consequences	consequence	NOUN
ijtc-1791	176	11	of	of	ADP
ijtc-1791	176	12	increased	increase	VERB
ijtc-1791	176	13	agency	agency	NOUN
ijtc-1791	176	14	costs	cost	NOUN
ijtc-1791	176	15	,	,	PUNCT
ijtc-1791	176	16	suggesting	suggest	VERB
ijtc-1791	176	17	that	that	SCONJ
ijtc-1791	176	18	existing	exist	VERB
ijtc-1791	176	19	political	political	ADJ
ijtc-1791	176	20	connections	connection	NOUN
ijtc-1791	176	21	may	may	AUX
ijtc-1791	176	22	not	not	PART
ijtc-1791	176	23	be	be	AUX
ijtc-1791	176	24	sufficiently	sufficiently	ADV
ijtc-1791	176	25	strong	strong	ADJ
ijtc-1791	176	26	,	,	PUNCT
ijtc-1791	176	27	active	active	ADJ
ijtc-1791	176	28	,	,	PUNCT
ijtc-1791	176	29	or	or	CCONJ
ijtc-1791	176	30	optimally	optimally	ADV
ijtc-1791	176	31	utilized	utilize	VERB
ijtc-1791	176	32	.	.	PUNCT
ijtc-1791	177	1	one	one	NUM
ijtc-1791	177	2	manifestation	manifestation	NOUN
ijtc-1791	177	3	of	of	ADP
ijtc-1791	177	4	declining	decline	VERB
ijtc-1791	177	5	earnings	earning	NOUN
ijtc-1791	177	6	quality	quality	NOUN
ijtc-1791	177	7	is	be	AUX
ijtc-1791	177	8	earnings	earning	NOUN
ijtc-1791	177	9	management	management	NOUN
ijtc-1791	177	10	,	,	PUNCT
ijtc-1791	177	11	where	where	SCONJ
ijtc-1791	177	12	agents	agent	NOUN
ijtc-1791	177	13	deliberately	deliberately	ADV
ijtc-1791	177	14	manipulate	manipulate	VERB
ijtc-1791	177	15	profit	profit	NOUN
ijtc-1791	177	16	figures	figure	NOUN
ijtc-1791	177	17	to	to	PART
ijtc-1791	177	18	achieve	achieve	VERB
ijtc-1791	177	19	personal	personal	ADJ
ijtc-1791	177	20	objectives	objective	NOUN
ijtc-1791	177	21	rather	rather	ADV
ijtc-1791	177	22	than	than	ADP
ijtc-1791	177	23	the	the	DET
ijtc-1791	177	24	overall	overall	ADJ
ijtc-1791	177	25	goals	goal	NOUN
ijtc-1791	177	26	of	of	ADP
ijtc-1791	177	27	the	the	DET
ijtc-1791	177	28	company	company	NOUN
ijtc-1791	177	29	.	.	PUNCT
ijtc-1791	178	1	from	from	ADP
ijtc-1791	178	2	the	the	DET
ijtc-1791	178	3	standpoint	standpoint	NOUN
ijtc-1791	178	4	of	of	ADP
ijtc-1791	178	5	agency	agency	NOUN
ijtc-1791	178	6	theory	theory	NOUN
ijtc-1791	178	7	,	,	PUNCT
ijtc-1791	178	8	political	political	ADJ
ijtc-1791	178	9	connections	connection	NOUN
ijtc-1791	178	10	should	should	AUX
ijtc-1791	178	11	theoretically	theoretically	ADV
ijtc-1791	178	12	intensify	intensify	VERB
ijtc-1791	178	13	conflicts	conflict	NOUN
ijtc-1791	178	14	of	of	ADP
ijtc-1791	178	15	interest	interest	NOUN
ijtc-1791	178	16	between	between	ADP
ijtc-1791	178	17	managers	manager	NOUN
ijtc-1791	178	18	(	(	PUNCT
ijtc-1791	178	19	agents	agent	NOUN
ijtc-1791	178	20	)	)	PUNCT
ijtc-1791	178	21	and	and	CCONJ
ijtc-1791	178	22	owners	owner	NOUN
ijtc-1791	178	23	(	(	PUNCT
ijtc-1791	178	24	principals	principal	NOUN
ijtc-1791	178	25	)	)	PUNCT
ijtc-1791	178	26	,	,	PUNCT
ijtc-1791	178	27	as	as	SCONJ
ijtc-1791	178	28	managers	manager	NOUN
ijtc-1791	178	29	with	with	ADP
ijtc-1791	178	30	political	political	ADJ
ijtc-1791	178	31	connections	connection	NOUN
ijtc-1791	178	32	tend	tend	VERB
ijtc-1791	178	33	to	to	PART
ijtc-1791	178	34	have	have	VERB
ijtc-1791	178	35	greater	great	ADJ
ijtc-1791	178	36	discretion	discretion	NOUN
ijtc-1791	178	37	in	in	ADP
ijtc-1791	178	38	decision	decision	NOUN
ijtc-1791	178	39	-	-	PUNCT
ijtc-1791	178	40	making	making	NOUN
ijtc-1791	178	41	without	without	ADP
ijtc-1791	178	42	adequate	adequate	ADJ
ijtc-1791	178	43	oversight	oversight	NOUN
ijtc-1791	178	44	(	(	PUNCT
ijtc-1791	178	45	kesaulya	kesaulya	NOUN
ijtc-1791	178	46	et	et	PROPN
ijtc-1791	178	47	al	al	PROPN
ijtc-1791	178	48	.	.	PROPN
ijtc-1791	178	49	,	,	PUNCT
ijtc-1791	178	50	2023	2023	NUM
ijtc-1791	178	51	)	)	PUNCT
ijtc-1791	178	52	.	.	PUNCT
ijtc-1791	179	1	this	this	DET
ijtc-1791	179	2	situation	situation	NOUN
ijtc-1791	179	3	may	may	AUX
ijtc-1791	179	4	lead	lead	VERB
ijtc-1791	179	5	to	to	ADP
ijtc-1791	179	6	lower	low	ADJ
ijtc-1791	179	7	earnings	earning	NOUN
ijtc-1791	179	8	quality	quality	NOUN
ijtc-1791	179	9	due	due	ADP
ijtc-1791	179	10	to	to	ADP
ijtc-1791	179	11	incentives	incentive	NOUN
ijtc-1791	179	12	to	to	PART
ijtc-1791	179	13	manipulate	manipulate	VERB
ijtc-1791	179	14	information	information	NOUN
ijtc-1791	179	15	in	in	ADP
ijtc-1791	179	16	order	order	NOUN
ijtc-1791	179	17	to	to	PART
ijtc-1791	179	18	maintain	maintain	VERB
ijtc-1791	179	19	political	political	ADJ
ijtc-1791	179	20	relationships	relationship	NOUN
ijtc-1791	179	21	.	.	PUNCT
ijtc-1791	180	1	however	however	ADV
ijtc-1791	180	2	,	,	PUNCT
ijtc-1791	180	3	the	the	DET
ijtc-1791	180	4	lack	lack	NOUN
ijtc-1791	180	5	of	of	ADP
ijtc-1791	180	6	a	a	DET
ijtc-1791	180	7	significant	significant	ADJ
ijtc-1791	180	8	effect	effect	NOUN
ijtc-1791	180	9	of	of	ADP
ijtc-1791	180	10	political	political	ADJ
ijtc-1791	180	11	connections	connection	NOUN
ijtc-1791	180	12	in	in	ADP
ijtc-1791	180	13	these	these	DET
ijtc-1791	180	14	findings	finding	NOUN
ijtc-1791	180	15	may	may	AUX
ijtc-1791	180	16	be	be	AUX
ijtc-1791	180	17	interpreted	interpret	VERB
ijtc-1791	180	18	as	as	ADP
ijtc-1791	180	19	an	an	DET
ijtc-1791	180	20	indication	indication	NOUN
ijtc-1791	180	21	that	that	SCONJ
ijtc-1791	180	22	the	the	DET
ijtc-1791	180	23	sampled	sample	VERB
ijtc-1791	180	24	firms	firm	NOUN
ijtc-1791	180	25	,	,	PUNCT
ijtc-1791	180	26	particularly	particularly	ADV
ijtc-1791	180	27	in	in	ADP
ijtc-1791	180	28	the	the	DET
ijtc-1791	180	29	manufacturing	manufacturing	NOUN
ijtc-1791	180	30	sector	sector	NOUN
ijtc-1791	180	31	,	,	PUNCT
ijtc-1791	180	32	continue	continue	VERB
ijtc-1791	180	33	to	to	PART
ijtc-1791	180	34	consistently	consistently	ADV
ijtc-1791	180	35	implement	implement	VERB
ijtc-1791	180	36	good	good	ADJ
ijtc-1791	180	37	corporate	corporate	ADJ
ijtc-1791	180	38	governance	governance	NOUN
ijtc-1791	180	39	principles	principle	NOUN
ijtc-1791	180	40	.	.	PUNCT
ijtc-1791	181	1	oversight	oversight	NOUN
ijtc-1791	181	2	from	from	ADP
ijtc-1791	181	3	regulators	regulator	NOUN
ijtc-1791	181	4	such	such	ADJ
ijtc-1791	181	5	as	as	ADP
ijtc-1791	181	6	the	the	DET
ijtc-1791	181	7	financial	financial	ADJ
ijtc-1791	181	8	services	service	NOUN
ijtc-1791	181	9	authority	authority	NOUN
ijtc-1791	181	10	(	(	PUNCT
ijtc-1791	181	11	ojk	ojk	NOUN
ijtc-1791	181	12	)	)	PUNCT
ijtc-1791	181	13	and	and	CCONJ
ijtc-1791	181	14	the	the	DET
ijtc-1791	181	15	indonesia	indonesia	PROPN
ijtc-1791	181	16	stock	stock	PROPN
ijtc-1791	181	17	exchange	exchange	PROPN
ijtc-1791	181	18	(	(	PUNCT
ijtc-1791	181	19	idx	idx	PROPN
ijtc-1791	181	20	)	)	PUNCT
ijtc-1791	181	21	,	,	PUNCT
ijtc-1791	181	22	as	as	ADV
ijtc-1791	181	23	well	well	ADV
ijtc-1791	181	24	as	as	ADP
ijtc-1791	181	25	pressure	pressure	NOUN
ijtc-1791	181	26	from	from	ADP
ijtc-1791	181	27	institutional	institutional	ADJ
ijtc-1791	181	28	shareholders	shareholder	NOUN
ijtc-1791	181	29	,	,	PUNCT
ijtc-1791	181	30	may	may	AUX
ijtc-1791	181	31	serve	serve	VERB
ijtc-1791	181	32	to	to	PART
ijtc-1791	181	33	neutralize	neutralize	VERB
ijtc-1791	181	34	the	the	DET
ijtc-1791	181	35	effects	effect	NOUN
ijtc-1791	181	36	of	of	ADP
ijtc-1791	181	37	political	political	ADJ
ijtc-1791	181	38	connections	connection	NOUN
ijtc-1791	181	39	in	in	ADP
ijtc-1791	181	40	financial	financial	ADJ
ijtc-1791	181	41	reporting	reporting	NOUN
ijtc-1791	181	42	practices	practice	NOUN
ijtc-1791	181	43	.	.	PUNCT
ijtc-1791	182	1	these	these	DET
ijtc-1791	182	2	findings	finding	NOUN
ijtc-1791	182	3	also	also	ADV
ijtc-1791	182	4	align	align	VERB
ijtc-1791	182	5	with	with	ADP
ijtc-1791	182	6	those	those	PRON
ijtc-1791	182	7	of	of	ADP
ijtc-1791	182	8	putri	putri	ADJ
ijtc-1791	182	9	salsabella	salsabella	PROPN
ijtc-1791	182	10	&	&	CCONJ
ijtc-1791	182	11	supriyanto	supriyanto	PROPN
ijtc-1791	182	12	,	,	PUNCT
ijtc-1791	182	13	(	(	PUNCT
ijtc-1791	182	14	2023	2023	NUM
ijtc-1791	182	15	)	)	PUNCT
ijtc-1791	182	16	,	,	PUNCT
ijtc-1791	182	17	who	who	PRON
ijtc-1791	182	18	also	also	ADV
ijtc-1791	182	19	discovered	discover	VERB
ijtc-1791	182	20	that	that	SCONJ
ijtc-1791	182	21	political	political	ADJ
ijtc-1791	182	22	connections	connection	NOUN
ijtc-1791	182	23	in	in	ADP
ijtc-1791	182	24	indonesia	indonesia	PROPN
ijtc-1791	182	25	had	have	VERB
ijtc-1791	182	26	no	no	DET
ijtc-1791	182	27	appreciable	appreciable	ADJ
ijtc-1791	182	28	effect	effect	NOUN
ijtc-1791	182	29	on	on	ADP
ijtc-1791	182	30	the	the	DET
ijtc-1791	182	31	standard	standard	NOUN
ijtc-1791	182	32	of	of	ADP
ijtc-1791	182	33	wages	wage	NOUN
ijtc-1791	182	34	.	.	PUNCT
ijtc-1791	183	1	the	the	DET
ijtc-1791	183	2	fact	fact	NOUN
ijtc-1791	183	3	that	that	SCONJ
ijtc-1791	183	4	different	different	ADJ
ijtc-1791	183	5	research	research	NOUN
ijtc-1791	183	6	have	have	AUX
ijtc-1791	183	7	shown	show	VERB
ijtc-1791	183	8	inconsistent	inconsistent	ADJ
ijtc-1791	183	9	results	result	NOUN
ijtc-1791	183	10	regarding	regard	VERB
ijtc-1791	183	11	the	the	DET
ijtc-1791	183	12	impact	impact	NOUN
ijtc-1791	183	13	of	of	ADP
ijtc-1791	183	14	political	political	ADJ
ijtc-1791	183	15	connections	connection	NOUN
ijtc-1791	183	16	on	on	ADP
ijtc-1791	183	17	profits	profit	NOUN
ijtc-1791	183	18	quality	quality	NOUN
ijtc-1791	183	19	indicates	indicate	VERB
ijtc-1791	183	20	that	that	SCONJ
ijtc-1791	183	21	this	this	DET
ijtc-1791	183	22	relationship	relationship	NOUN
ijtc-1791	183	23	is	be	AUX
ijtc-1791	183	24	complicated	complicated	ADJ
ijtc-1791	183	25	and	and	CCONJ
ijtc-1791	183	26	heavily	heavily	ADV
ijtc-1791	183	27	reliant	reliant	ADJ
ijtc-1791	183	28	on	on	ADP
ijtc-1791	183	29	institutional	institutional	ADJ
ijtc-1791	183	30	context	context	NOUN
ijtc-1791	183	31	,	,	PUNCT
ijtc-1791	183	32	the	the	DET
ijtc-1791	183	33	efficiency	efficiency	NOUN
ijtc-1791	183	34	of	of	ADP
ijtc-1791	183	35	oversight	oversight	NOUN
ijtc-1791	183	36	,	,	PUNCT
ijtc-1791	183	37	and	and	CCONJ
ijtc-1791	183	38	corporate	corporate	ADJ
ijtc-1791	183	39	governance	governance	NOUN
ijtc-1791	183	40	structure	structure	NOUN
ijtc-1791	183	41	..	..	PUNCT
ijtc-1791	184	1	thus	thus	ADV
ijtc-1791	184	2	,	,	PUNCT
ijtc-1791	184	3	although	although	SCONJ
ijtc-1791	184	4	political	political	ADJ
ijtc-1791	184	5	connections	connection	NOUN
ijtc-1791	184	6	theoretically	theoretically	ADV
ijtc-1791	184	7	have	have	VERB
ijtc-1791	184	8	the	the	DET
ijtc-1791	184	9	potential	potential	NOUN
ijtc-1791	184	10	to	to	PART
ijtc-1791	184	11	increase	increase	VERB
ijtc-1791	184	12	firm	firm	ADJ
ijtc-1791	184	13	stability	stability	NOUN
ijtc-1791	184	14	and	and	CCONJ
ijtc-1791	184	15	support	support	VERB
ijtc-1791	184	16	earnings	earning	NOUN
ijtc-1791	184	17	quality	quality	NOUN
ijtc-1791	184	18	,	,	PUNCT
ijtc-1791	184	19	the	the	DET
ijtc-1791	184	20	empirical	empirical	ADJ
ijtc-1791	184	21	results	result	NOUN
ijtc-1791	184	22	of	of	ADP
ijtc-1791	184	23	this	this	DET
ijtc-1791	184	24	study	study	NOUN
ijtc-1791	184	25	indicate	indicate	VERB
ijtc-1791	184	26	that	that	SCONJ
ijtc-1791	184	27	there	there	PRON
ijtc-1791	184	28	is	be	VERB
ijtc-1791	184	29	no	no	DET
ijtc-1791	184	30	significant	significant	ADJ
ijtc-1791	184	31	difference	difference	NOUN
ijtc-1791	184	32	in	in	ADP
ijtc-1791	184	33	earnings	earning	NOUN
ijtc-1791	184	34	quality	quality	NOUN
ijtc-1791	184	35	between	between	ADP
ijtc-1791	184	36	politically	politically	ADV
ijtc-1791	184	37	connected	connected	ADJ
ijtc-1791	184	38	and	and	CCONJ
ijtc-1791	184	39	non	non	ADJ
ijtc-1791	184	40	-	-	ADJ
ijtc-1791	184	41	connected	connected	ADJ
ijtc-1791	184	42	firms	firm	NOUN
ijtc-1791	184	43	.	.	PUNCT
ijtc-1791	185	1	this	this	PRON
ijtc-1791	185	2	underscores	underscore	VERB
ijtc-1791	185	3	the	the	DET
ijtc-1791	185	4	importance	importance	NOUN
ijtc-1791	185	5	of	of	ADP
ijtc-1791	185	6	robust	robust	ADJ
ijtc-1791	185	7	oversight	oversight	NOUN
ijtc-1791	185	8	and	and	CCONJ
ijtc-1791	185	9	regulatory	regulatory	ADJ
ijtc-1791	185	10	systems	system	NOUN
ijtc-1791	185	11	in	in	ADP
ijtc-1791	185	12	maintaining	maintain	VERB
ijtc-1791	185	13	the	the	DET
ijtc-1791	185	14	integrity	integrity	NOUN
ijtc-1791	185	15	of	of	ADP
ijtc-1791	185	16	corporate	corporate	ADJ
ijtc-1791	185	17	financial	financial	ADJ
ijtc-1791	185	18	reporting	reporting	NOUN
ijtc-1791	185	19	.	.	PUNCT
ijtc-1791	186	1	these	these	DET
ijtc-1791	186	2	results	result	NOUN
ijtc-1791	186	3	can	can	AUX
ijtc-1791	186	4	be	be	AUX
ijtc-1791	186	5	explained	explain	VERB
ijtc-1791	186	6	by	by	ADP
ijtc-1791	186	7	several	several	ADJ
ijtc-1791	186	8	contextual	contextual	ADJ
ijtc-1791	186	9	factors	factor	NOUN
ijtc-1791	186	10	.	.	PUNCT
ijtc-1791	187	1	first	first	ADV
ijtc-1791	187	2	,	,	PUNCT
ijtc-1791	187	3	the	the	DET
ijtc-1791	187	4	manufacturing	manufacturing	NOUN
ijtc-1791	187	5	sector	sector	NOUN
ijtc-1791	187	6	tends	tend	VERB
ijtc-1791	187	7	to	to	PART
ijtc-1791	187	8	have	have	VERB
ijtc-1791	187	9	a	a	DET
ijtc-1791	187	10	more	more	ADV
ijtc-1791	187	11	standardized	standardized	ADJ
ijtc-1791	187	12	operational	operational	ADJ
ijtc-1791	187	13	and	and	CCONJ
ijtc-1791	187	14	regulatory	regulatory	ADJ
ijtc-1791	187	15	structure	structure	NOUN
ijtc-1791	187	16	compared	compare	VERB
ijtc-1791	187	17	to	to	ADP
ijtc-1791	187	18	other	other	ADJ
ijtc-1791	187	19	sectors	sector	NOUN
ijtc-1791	187	20	,	,	PUNCT
ijtc-1791	187	21	such	such	ADJ
ijtc-1791	187	22	as	as	ADP
ijtc-1791	187	23	finance	finance	NOUN
ijtc-1791	187	24	or	or	CCONJ
ijtc-1791	187	25	mining	mining	NOUN
ijtc-1791	187	26	,	,	PUNCT
ijtc-1791	187	27	thereby	thereby	ADV
ijtc-1791	187	28	limiting	limit	VERB
ijtc-1791	187	29	the	the	DET
ijtc-1791	187	30	scope	scope	NOUN
ijtc-1791	187	31	for	for	ADP
ijtc-1791	187	32	political	political	ADJ
ijtc-1791	187	33	connections	connection	NOUN
ijtc-1791	187	34	to	to	PART
ijtc-1791	187	35	be	be	AUX
ijtc-1791	187	36	used	use	VERB
ijtc-1791	187	37	for	for	ADP
ijtc-1791	187	38	earnings	earning	NOUN
ijtc-1791	187	39	manipulation	manipulation	NOUN
ijtc-1791	187	40	.	.	PUNCT
ijtc-1791	188	1	second	second	ADJ
ijtc-1791	188	2	,	,	PUNCT
ijtc-1791	188	3	during	during	ADP
ijtc-1791	188	4	the	the	DET
ijtc-1791	188	5	2020–2022	2020–2022	NUM
ijtc-1791	188	6	period	period	NOUN
ijtc-1791	188	7	,	,	PUNCT
ijtc-1791	188	8	companies	company	NOUN
ijtc-1791	188	9	faced	face	VERB
ijtc-1791	188	10	significant	significant	ADJ
ijtc-1791	188	11	pressure	pressure	NOUN
ijtc-1791	188	12	due	due	ADP
ijtc-1791	188	13	to	to	ADP
ijtc-1791	188	14	the	the	DET
ijtc-1791	188	15	covid-19	covid-19	PROPN
ijtc-1791	188	16	pandemic	pandemic	NOUN
ijtc-1791	188	17	,	,	PUNCT
ijtc-1791	188	18	which	which	PRON
ijtc-1791	188	19	compelled	compel	VERB
ijtc-1791	188	20	management	management	NOUN
ijtc-1791	188	21	to	to	PART
ijtc-1791	188	22	shift	shift	VERB
ijtc-1791	188	23	their	their	PRON
ijtc-1791	188	24	focus	focus	NOUN
ijtc-1791	188	25	toward	toward	ADP
ijtc-1791	188	26	operational	operational	ADJ
ijtc-1791	188	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1791	188	28	the	the	DET
ijtc-1791	188	29	influence	influence	NOUN
ijtc-1791	188	30	of	of	ADP
ijtc-1791	188	31	political	political	ADJ
ijtc-1791	188	32	connections	connection	NOUN
ijtc-1791	188	33	on	on	ADP
ijtc-1791	188	34	earnings	earning	NOUN
ijtc-1791	188	35	quality	quality	NOUN
ijtc-1791	188	36	with	with	ADP
ijtc-1791	188	37	family	family	NOUN
ijtc-1791	188	38	ownership	ownership	NOUN
ijtc-1791	188	39	as	as	ADP
ijtc-1791	188	40	a	a	DET
ijtc-1791	188	41	moderating	moderate	VERB
ijtc-1791	188	42	variable	variable	ADJ
ijtc-1791	188	43	adinata	adinata	NOUN
ijtc-1791	188	44	,	,	PUNCT
ijtc-1791	188	45	suranta	suranta	VERB
ijtc-1791	188	46	122	122	NUM
ijtc-1791	188	47	|	|	ADV
ijtc-1791	188	48	ilomata	ilomata	PROPN
ijtc-1791	188	49	international	international	ADJ
ijtc-1791	188	50	journal	journal	NOUN
ijtc-1791	188	51	of	of	ADP
ijtc-1791	188	52	tax	tax	PROPN
ijtc-1791	188	53	&	&	CCONJ
ijtc-1791	188	54	accounting	account	VERB
ijtc-1791	188	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1791	188	56	efficiency	efficiency	NOUN
ijtc-1791	188	57	and	and	CCONJ
ijtc-1791	188	58	business	business	NOUN
ijtc-1791	188	59	continuity	continuity	NOUN
ijtc-1791	188	60	,	,	PUNCT
ijtc-1791	188	61	rather	rather	ADV
ijtc-1791	188	62	than	than	ADP
ijtc-1791	188	63	leveraging	leverage	VERB
ijtc-1791	188	64	political	political	ADJ
ijtc-1791	188	65	connections	connection	NOUN
ijtc-1791	188	66	.	.	PUNCT
ijtc-1791	189	1	third	third	ADJ
ijtc-1791	189	2	,	,	PUNCT
ijtc-1791	189	3	the	the	DET
ijtc-1791	189	4	tightened	tighten	VERB
ijtc-1791	189	5	oversight	oversight	NOUN
ijtc-1791	189	6	by	by	ADP
ijtc-1791	189	7	the	the	DET
ijtc-1791	189	8	financial	financial	PROPN
ijtc-1791	189	9	services	service	NOUN
ijtc-1791	189	10	authority	authority	NOUN
ijtc-1791	189	11	(	(	PUNCT
ijtc-1791	189	12	ojk	ojk	NOUN
ijtc-1791	189	13	)	)	PUNCT
ijtc-1791	189	14	and	and	CCONJ
ijtc-1791	189	15	the	the	DET
ijtc-1791	189	16	indonesia	indonesia	PROPN
ijtc-1791	189	17	stock	stock	PROPN
ijtc-1791	189	18	exchange	exchange	PROPN
ijtc-1791	189	19	(	(	PUNCT
ijtc-1791	189	20	idx	idx	PROPN
ijtc-1791	189	21	)	)	PUNCT
ijtc-1791	189	22	during	during	ADP
ijtc-1791	189	23	the	the	DET
ijtc-1791	189	24	pandemic	pandemic	NOUN
ijtc-1791	189	25	may	may	AUX
ijtc-1791	189	26	have	have	AUX
ijtc-1791	189	27	further	far	ADV
ijtc-1791	189	28	reduced	reduce	VERB
ijtc-1791	189	29	the	the	DET
ijtc-1791	189	30	influence	influence	NOUN
ijtc-1791	189	31	of	of	ADP
ijtc-1791	189	32	political	political	ADJ
ijtc-1791	189	33	connections	connection	NOUN
ijtc-1791	189	34	on	on	ADP
ijtc-1791	189	35	financial	financial	ADJ
ijtc-1791	189	36	reporting	reporting	NOUN
ijtc-1791	189	37	.	.	PUNCT
ijtc-1791	190	1	family	family	NOUN
ijtc-1791	190	2	ownership	ownership	NOUN
ijtc-1791	190	3	has	have	VERB
ijtc-1791	190	4	a	a	DET
ijtc-1791	190	5	positive	positive	ADJ
ijtc-1791	190	6	effect	effect	NOUN
ijtc-1791	190	7	on	on	ADP
ijtc-1791	190	8	earnings	earning	NOUN
ijtc-1791	190	9	quality	quality	NOUN
ijtc-1791	190	10	a	a	DET
ijtc-1791	190	11	partial	partial	ADJ
ijtc-1791	190	12	test	test	NOUN
ijtc-1791	190	13	of	of	ADP
ijtc-1791	190	14	the	the	DET
ijtc-1791	190	15	family	family	NOUN
ijtc-1791	190	16	ownership	ownership	NOUN
ijtc-1791	190	17	variable	variable	NOUN
ijtc-1791	190	18	(	(	PUNCT
ijtc-1791	190	19	famown	famown	PROPN
ijtc-1791	190	20	)	)	PUNCT
ijtc-1791	190	21	in	in	ADP
ijtc-1791	190	22	the	the	DET
ijtc-1791	190	23	moderation	moderation	NOUN
ijtc-1791	190	24	model	model	NOUN
ijtc-1791	190	25	produced	produce	VERB
ijtc-1791	190	26	a	a	DET
ijtc-1791	190	27	significance	significance	NOUN
ijtc-1791	190	28	value	value	NOUN
ijtc-1791	190	29	of	of	ADP
ijtc-1791	190	30	0.8035	0.8035	NUM
ijtc-1791	190	31	,	,	PUNCT
ijtc-1791	190	32	indicating	indicate	VERB
ijtc-1791	190	33	that	that	SCONJ
ijtc-1791	190	34	this	this	DET
ijtc-1791	190	35	variable	variable	NOUN
ijtc-1791	190	36	does	do	AUX
ijtc-1791	190	37	not	not	PART
ijtc-1791	190	38	have	have	VERB
ijtc-1791	190	39	a	a	DET
ijtc-1791	190	40	significant	significant	ADJ
ijtc-1791	190	41	effect	effect	NOUN
ijtc-1791	190	42	on	on	ADP
ijtc-1791	190	43	earnings	earning	NOUN
ijtc-1791	190	44	quality	quality	NOUN
ijtc-1791	190	45	.	.	PUNCT
ijtc-1791	191	1	accordingly	accordingly	ADV
ijtc-1791	191	2	,	,	PUNCT
ijtc-1791	191	3	the	the	DET
ijtc-1791	191	4	second	second	ADJ
ijtc-1791	191	5	hypothesis	hypothesis	NOUN
ijtc-1791	191	6	(	(	PUNCT
ijtc-1791	191	7	h₂	h₂	PROPN
ijtc-1791	191	8	)	)	PUNCT
ijtc-1791	191	9	is	be	AUX
ijtc-1791	191	10	rejected	reject	VERB
ijtc-1791	191	11	,	,	PUNCT
ijtc-1791	191	12	which	which	PRON
ijtc-1791	191	13	posits	posit	VERB
ijtc-1791	191	14	that	that	SCONJ
ijtc-1791	191	15	family	family	NOUN
ijtc-1791	191	16	ownership	ownership	NOUN
ijtc-1791	191	17	has	have	VERB
ijtc-1791	191	18	a	a	DET
ijtc-1791	191	19	positive	positive	ADJ
ijtc-1791	191	20	effect	effect	NOUN
ijtc-1791	191	21	on	on	ADP
ijtc-1791	191	22	earnings	earning	NOUN
ijtc-1791	191	23	quality	quality	NOUN
ijtc-1791	191	24	,	,	PUNCT
ijtc-1791	191	25	is	be	AUX
ijtc-1791	191	26	not	not	PART
ijtc-1791	191	27	statistically	statistically	ADV
ijtc-1791	191	28	supported	support	VERB
ijtc-1791	191	29	and	and	CCONJ
ijtc-1791	191	30	is	be	AUX
ijtc-1791	191	31	therefore	therefore	ADV
ijtc-1791	191	32	rejected	reject	VERB
ijtc-1791	191	33	..	..	PUNCT
ijtc-1791	192	1	this	this	DET
ijtc-1791	192	2	finding	finding	NOUN
ijtc-1791	192	3	contrasts	contrast	VERB
ijtc-1791	192	4	with	with	ADP
ijtc-1791	192	5	a	a	DET
ijtc-1791	192	6	number	number	NOUN
ijtc-1791	192	7	of	of	ADP
ijtc-1791	192	8	earlier	early	ADJ
ijtc-1791	192	9	research	research	NOUN
ijtc-1791	192	10	that	that	PRON
ijtc-1791	192	11	indicated	indicate	VERB
ijtc-1791	192	12	family	family	NOUN
ijtc-1791	192	13	ownership	ownership	NOUN
ijtc-1791	192	14	had	have	VERB
ijtc-1791	192	15	a	a	DET
ijtc-1791	192	16	favorable	favorable	ADJ
ijtc-1791	192	17	impact	impact	NOUN
ijtc-1791	192	18	on	on	ADP
ijtc-1791	192	19	earnings	earning	NOUN
ijtc-1791	192	20	quality	quality	NOUN
ijtc-1791	192	21	.	.	PUNCT
ijtc-1791	193	1	(	(	PUNCT
ijtc-1791	193	2	dewi	dewi	PROPN
ijtc-1791	193	3	,	,	PUNCT
ijtc-1791	193	4	2017	2017	NUM
ijtc-1791	193	5	;	;	PUNCT
ijtc-1791	193	6	jao	jao	PROPN
ijtc-1791	193	7	et	et	PROPN
ijtc-1791	193	8	al	al	PROPN
ijtc-1791	193	9	.	.	PROPN
ijtc-1791	193	10	,	,	PUNCT
ijtc-1791	193	11	2024	2024	NUM
ijtc-1791	193	12	)	)	PUNCT
ijtc-1791	193	13	.	.	PUNCT
ijtc-1791	194	1	this	this	DET
ijtc-1791	194	2	inconsistency	inconsistency	NOUN
ijtc-1791	194	3	can	can	AUX
ijtc-1791	194	4	be	be	AUX
ijtc-1791	194	5	explained	explain	VERB
ijtc-1791	194	6	from	from	ADP
ijtc-1791	194	7	two	two	NUM
ijtc-1791	194	8	perspectives	perspective	NOUN
ijtc-1791	194	9	.	.	PUNCT
ijtc-1791	195	1	first	first	ADV
ijtc-1791	195	2	,	,	PUNCT
ijtc-1791	195	3	although	although	SCONJ
ijtc-1791	195	4	agency	agency	NOUN
ijtc-1791	195	5	theory	theory	NOUN
ijtc-1791	195	6	suggests	suggest	VERB
ijtc-1791	195	7	that	that	SCONJ
ijtc-1791	195	8	family	family	NOUN
ijtc-1791	195	9	ownership	ownership	NOUN
ijtc-1791	195	10	can	can	AUX
ijtc-1791	195	11	reduce	reduce	VERB
ijtc-1791	195	12	agency	agency	NOUN
ijtc-1791	195	13	costs	cost	NOUN
ijtc-1791	195	14	by	by	ADP
ijtc-1791	195	15	enhancing	enhance	VERB
ijtc-1791	195	16	internal	internal	ADJ
ijtc-1791	195	17	monitoring	monitoring	NOUN
ijtc-1791	195	18	(	(	PUNCT
ijtc-1791	195	19	dharmawan	dharmawan	PROPN
ijtc-1791	195	20	&	&	CCONJ
ijtc-1791	195	21	wijaya	wijaya	PROPN
ijtc-1791	195	22	,	,	PUNCT
ijtc-1791	195	23	2020	2020	NUM
ijtc-1791	195	24	)	)	PUNCT
ijtc-1791	195	25	.	.	PUNCT
ijtc-1791	196	1	excessive	excessive	ADJ
ijtc-1791	196	2	family	family	NOUN
ijtc-1791	196	3	dominance	dominance	NOUN
ijtc-1791	196	4	may	may	AUX
ijtc-1791	196	5	also	also	ADV
ijtc-1791	196	6	create	create	VERB
ijtc-1791	196	7	an	an	DET
ijtc-1791	196	8	entrenchment	entrenchment	ADJ
ijtc-1791	196	9	effect	effect	NOUN
ijtc-1791	196	10	,	,	PUNCT
ijtc-1791	196	11	namely	namely	ADV
ijtc-1791	196	12	a	a	DET
ijtc-1791	196	13	tendency	tendency	NOUN
ijtc-1791	196	14	to	to	PART
ijtc-1791	196	15	protect	protect	VERB
ijtc-1791	196	16	personal	personal	ADJ
ijtc-1791	196	17	interests	interest	NOUN
ijtc-1791	196	18	and	and	CCONJ
ijtc-1791	196	19	neglect	neglect	NOUN
ijtc-1791	196	20	minority	minority	NOUN
ijtc-1791	196	21	shareholders	shareholder	NOUN
ijtc-1791	196	22	(	(	PUNCT
ijtc-1791	196	23	putri	putri	PROPN
ijtc-1791	196	24	&	&	CCONJ
ijtc-1791	196	25	setiawati	setiawati	PROPN
ijtc-1791	196	26	,	,	PUNCT
ijtc-1791	196	27	2022	2022	NUM
ijtc-1791	196	28	)	)	PUNCT
ijtc-1791	196	29	.	.	PUNCT
ijtc-1791	197	1	second	second	ADJ
ijtc-1791	197	2	,	,	PUNCT
ijtc-1791	197	3	the	the	DET
ijtc-1791	197	4	opportunistic	opportunistic	ADJ
ijtc-1791	197	5	nature	nature	NOUN
ijtc-1791	197	6	of	of	ADP
ijtc-1791	197	7	family	family	NOUN
ijtc-1791	197	8	firms	firm	NOUN
ijtc-1791	197	9	may	may	AUX
ijtc-1791	197	10	not	not	PART
ijtc-1791	197	11	always	always	ADV
ijtc-1791	197	12	align	align	VERB
ijtc-1791	197	13	with	with	ADP
ijtc-1791	197	14	the	the	DET
ijtc-1791	197	15	principles	principle	NOUN
ijtc-1791	197	16	of	of	ADP
ijtc-1791	197	17	transparency	transparency	NOUN
ijtc-1791	197	18	,	,	PUNCT
ijtc-1791	197	19	especially	especially	ADV
ijtc-1791	197	20	when	when	SCONJ
ijtc-1791	197	21	the	the	DET
ijtc-1791	197	22	control	control	NOUN
ijtc-1791	197	23	structure	structure	NOUN
ijtc-1791	197	24	is	be	AUX
ijtc-1791	197	25	overly	overly	ADV
ijtc-1791	197	26	centralized	centralized	ADJ
ijtc-1791	197	27	.	.	PUNCT
ijtc-1791	198	1	as	as	SCONJ
ijtc-1791	198	2	noted	note	VERB
ijtc-1791	198	3	by	by	ADP
ijtc-1791	198	4	(	(	PUNCT
ijtc-1791	198	5	hashmi	hashmi	PROPN
ijtc-1791	198	6	et	et	PROPN
ijtc-1791	198	7	al	al	PROPN
ijtc-1791	198	8	.	.	PROPN
ijtc-1791	198	9	,	,	PUNCT
ijtc-1791	198	10	2018	2018	NUM
ijtc-1791	198	11	)	)	PUNCT
ijtc-1791	198	12	,	,	PUNCT
ijtc-1791	198	13	under	under	ADP
ijtc-1791	198	14	certain	certain	ADJ
ijtc-1791	198	15	conditionsinstead	conditionsinstead	NOUN
ijtc-1791	198	16	of	of	ADP
ijtc-1791	198	17	enhancing	enhance	VERB
ijtc-1791	198	18	the	the	DET
ijtc-1791	198	19	caliber	caliber	NOUN
ijtc-1791	198	20	of	of	ADP
ijtc-1791	198	21	financial	financial	ADJ
ijtc-1791	198	22	reporting	reporting	NOUN
ijtc-1791	198	23	,	,	PUNCT
ijtc-1791	198	24	family	family	NOUN
ijtc-1791	198	25	businesses	business	NOUN
ijtc-1791	198	26	may	may	AUX
ijtc-1791	198	27	use	use	VERB
ijtc-1791	198	28	managerial	managerial	ADJ
ijtc-1791	198	29	control	control	NOUN
ijtc-1791	198	30	to	to	PART
ijtc-1791	198	31	manipulate	manipulate	VERB
ijtc-1791	198	32	earnings	earning	NOUN
ijtc-1791	198	33	in	in	ADP
ijtc-1791	198	34	order	order	NOUN
ijtc-1791	198	35	to	to	PART
ijtc-1791	198	36	hold	hold	VERB
ijtc-1791	198	37	onto	onto	ADP
ijtc-1791	198	38	power	power	NOUN
ijtc-1791	198	39	.	.	PUNCT
ijtc-1791	199	1	as	as	ADP
ijtc-1791	199	2	a	a	DET
ijtc-1791	199	3	result	result	NOUN
ijtc-1791	199	4	,	,	PUNCT
ijtc-1791	199	5	family	family	NOUN
ijtc-1791	199	6	ownership	ownership	NOUN
ijtc-1791	199	7	's	's	PART
ijtc-1791	199	8	effect	effect	NOUN
ijtc-1791	199	9	on	on	ADP
ijtc-1791	199	10	earnings	earning	NOUN
ijtc-1791	199	11	quality	quality	NOUN
ijtc-1791	199	12	is	be	AUX
ijtc-1791	199	13	very	very	ADV
ijtc-1791	199	14	contextual	contextual	ADJ
ijtc-1791	199	15	and	and	CCONJ
ijtc-1791	199	16	contingent	contingent	ADJ
ijtc-1791	199	17	upon	upon	SCONJ
ijtc-1791	199	18	the	the	DET
ijtc-1791	199	19	governance	governance	NOUN
ijtc-1791	199	20	framework	framework	NOUN
ijtc-1791	199	21	and	and	CCONJ
ijtc-1791	199	22	cultural	cultural	ADJ
ijtc-1791	199	23	norms	norm	NOUN
ijtc-1791	199	24	that	that	SCONJ
ijtc-1791	199	25	the	the	DET
ijtc-1791	199	26	company	company	NOUN
ijtc-1791	199	27	has	have	AUX
ijtc-1791	199	28	established	establish	VERB
ijtc-1791	199	29	.	.	PUNCT
ijtc-1791	200	1	contextual	contextual	ADJ
ijtc-1791	200	2	explanations	explanation	NOUN
ijtc-1791	200	3	for	for	ADP
ijtc-1791	200	4	this	this	DET
ijtc-1791	200	5	insignificance	insignificance	NOUN
ijtc-1791	200	6	also	also	ADV
ijtc-1791	200	7	warrant	warrant	VERB
ijtc-1791	200	8	consideration	consideration	NOUN
ijtc-1791	200	9	.	.	PUNCT
ijtc-1791	201	1	although	although	SCONJ
ijtc-1791	201	2	family	family	NOUN
ijtc-1791	201	3	ownership	ownership	NOUN
ijtc-1791	201	4	is	be	AUX
ijtc-1791	201	5	expected	expect	VERB
ijtc-1791	201	6	to	to	PART
ijtc-1791	201	7	enhance	enhance	VERB
ijtc-1791	201	8	internal	internal	ADJ
ijtc-1791	201	9	monitoring	monitoring	NOUN
ijtc-1791	201	10	,	,	PUNCT
ijtc-1791	201	11	in	in	ADP
ijtc-1791	201	12	practice	practice	NOUN
ijtc-1791	201	13	,	,	PUNCT
ijtc-1791	201	14	the	the	DET
ijtc-1791	201	15	dominance	dominance	NOUN
ijtc-1791	201	16	of	of	ADP
ijtc-1791	201	17	families	family	NOUN
ijtc-1791	201	18	in	in	ADP
ijtc-1791	201	19	management	management	NOUN
ijtc-1791	201	20	can	can	AUX
ijtc-1791	201	21	lead	lead	VERB
ijtc-1791	201	22	to	to	ADP
ijtc-1791	201	23	protective	protective	ADJ
ijtc-1791	201	24	or	or	CCONJ
ijtc-1791	201	25	opaque	opaque	ADJ
ijtc-1791	201	26	decision	decision	NOUN
ijtc-1791	201	27	-	-	PUNCT
ijtc-1791	201	28	making	making	NOUN
ijtc-1791	201	29	.	.	PUNCT
ijtc-1791	202	1	in	in	ADP
ijtc-1791	202	2	the	the	DET
ijtc-1791	202	3	manufacturing	manufacturing	NOUN
ijtc-1791	202	4	sector	sector	NOUN
ijtc-1791	202	5	,	,	PUNCT
ijtc-1791	202	6	which	which	PRON
ijtc-1791	202	7	typically	typically	ADV
ijtc-1791	202	8	features	feature	VERB
ijtc-1791	202	9	a	a	DET
ijtc-1791	202	10	hierarchical	hierarchical	ADJ
ijtc-1791	202	11	and	and	CCONJ
ijtc-1791	202	12	capital	capital	NOUN
ijtc-1791	202	13	-	-	PUNCT
ijtc-1791	202	14	intensive	intensive	ADJ
ijtc-1791	202	15	organizational	organizational	ADJ
ijtc-1791	202	16	structure	structure	NOUN
ijtc-1791	202	17	,	,	PUNCT
ijtc-1791	202	18	strategic	strategic	ADJ
ijtc-1791	202	19	decisions	decision	NOUN
ijtc-1791	202	20	depend	depend	VERB
ijtc-1791	202	21	not	not	PART
ijtc-1791	202	22	only	only	ADV
ijtc-1791	202	23	on	on	ADP
ijtc-1791	202	24	ownership	ownership	NOUN
ijtc-1791	202	25	structures	structure	NOUN
ijtc-1791	202	26	but	but	CCONJ
ijtc-1791	202	27	also	also	ADV
ijtc-1791	202	28	on	on	ADP
ijtc-1791	202	29	the	the	DET
ijtc-1791	202	30	firm	firm	NOUN
ijtc-1791	202	31	's	's	PART
ijtc-1791	202	32	ability	ability	NOUN
ijtc-1791	202	33	to	to	PART
ijtc-1791	202	34	adapt	adapt	VERB
ijtc-1791	202	35	to	to	ADP
ijtc-1791	202	36	market	market	NOUN
ijtc-1791	202	37	and	and	CCONJ
ijtc-1791	202	38	technological	technological	ADJ
ijtc-1791	202	39	dynamics	dynamic	NOUN
ijtc-1791	202	40	.	.	PUNCT
ijtc-1791	203	1	in	in	ADP
ijtc-1791	203	2	the	the	DET
ijtc-1791	203	3	post	post	ADJ
ijtc-1791	203	4	-	-	ADJ
ijtc-1791	203	5	pandemic	pandemic	ADJ
ijtc-1791	203	6	context	context	NOUN
ijtc-1791	203	7	,	,	PUNCT
ijtc-1791	203	8	these	these	DET
ijtc-1791	203	9	factors	factor	NOUN
ijtc-1791	203	10	have	have	AUX
ijtc-1791	203	11	become	become	VERB
ijtc-1791	203	12	more	more	ADV
ijtc-1791	203	13	decisive	decisive	ADJ
ijtc-1791	203	14	than	than	ADP
ijtc-1791	203	15	the	the	DET
ijtc-1791	203	16	influence	influence	NOUN
ijtc-1791	203	17	of	of	ADP
ijtc-1791	203	18	ownership	ownership	NOUN
ijtc-1791	203	19	structure	structure	NOUN
ijtc-1791	203	20	.	.	PUNCT
ijtc-1791	204	1	family	family	NOUN
ijtc-1791	204	2	ownership	ownership	NOUN
ijtc-1791	204	3	as	as	ADP
ijtc-1791	204	4	a	a	DET
ijtc-1791	204	5	moderator	moderator	NOUN
ijtc-1791	204	6	of	of	ADP
ijtc-1791	204	7	the	the	DET
ijtc-1791	204	8	effect	effect	NOUN
ijtc-1791	204	9	of	of	ADP
ijtc-1791	204	10	political	political	ADJ
ijtc-1791	204	11	connections	connection	NOUN
ijtc-1791	204	12	on	on	ADP
ijtc-1791	204	13	earnings	earning	NOUN
ijtc-1791	204	14	quality	quality	NOUN
ijtc-1791	204	15	the	the	DET
ijtc-1791	204	16	findings	finding	NOUN
ijtc-1791	204	17	of	of	ADP
ijtc-1791	204	18	the	the	DET
ijtc-1791	204	19	t	t	NOUN
ijtc-1791	204	20	-	-	PUNCT
ijtc-1791	204	21	test	test	NOUN
ijtc-1791	204	22	on	on	ADP
ijtc-1791	204	23	the	the	DET
ijtc-1791	204	24	variable	variable	NOUN
ijtc-1791	204	25	that	that	PRON
ijtc-1791	204	26	examines	examine	VERB
ijtc-1791	204	27	the	the	DET
ijtc-1791	204	28	relationship	relationship	NOUN
ijtc-1791	204	29	between	between	ADP
ijtc-1791	204	30	family	family	NOUN
ijtc-1791	204	31	ownership	ownership	NOUN
ijtc-1791	204	32	and	and	CCONJ
ijtc-1791	204	33	political	political	ADJ
ijtc-1791	204	34	connections	connection	NOUN
ijtc-1791	204	35	(	(	PUNCT
ijtc-1791	204	36	interaction	interaction	NOUN
ijtc-1791	204	37	)	)	PUNCT
ijtc-1791	204	38	show	show	VERB
ijtc-1791	204	39	a	a	DET
ijtc-1791	204	40	coefficient	coefficient	NOUN
ijtc-1791	204	41	value	value	NOUN
ijtc-1791	204	42	of	of	ADP
ijtc-1791	204	43	-0.019004	-0.019004	NOUN
ijtc-1791	204	44	with	with	ADP
ijtc-1791	204	45	a	a	DET
ijtc-1791	204	46	significance	significance	NOUN
ijtc-1791	204	47	level	level	NOUN
ijtc-1791	204	48	(	(	PUNCT
ijtc-1791	204	49	p	p	NOUN
ijtc-1791	204	50	-	-	PUNCT
ijtc-1791	204	51	value	value	NOUN
ijtc-1791	204	52	)	)	PUNCT
ijtc-1791	204	53	of	of	ADP
ijtc-1791	204	54	0.0073	0.0073	NUM
ijtc-1791	204	55	,	,	PUNCT
ijtc-1791	204	56	which	which	PRON
ijtc-1791	204	57	is	be	AUX
ijtc-1791	204	58	below	below	ADP
ijtc-1791	204	59	the	the	DET
ijtc-1791	204	60	5	5	NUM
ijtc-1791	204	61	%	%	NOUN
ijtc-1791	204	62	significance	significance	NOUN
ijtc-1791	204	63	threshold	threshold	NOUN
ijtc-1791	204	64	(	(	PUNCT
ijtc-1791	204	65	α	α	NOUN
ijtc-1791	204	66	=	=	NOUN
ijtc-1791	204	67	0.05	0.05	NUM
ijtc-1791	204	68	)	)	PUNCT
ijtc-1791	204	69	.	.	PUNCT
ijtc-1791	205	1	this	this	DET
ijtc-1791	205	2	finding	find	VERB
ijtc-1791	205	3	statistically	statistically	ADV
ijtc-1791	205	4	indicates	indicate	VERB
ijtc-1791	205	5	that	that	SCONJ
ijtc-1791	205	6	family	family	NOUN
ijtc-1791	205	7	ownership	ownership	NOUN
ijtc-1791	205	8	significantly	significantly	ADV
ijtc-1791	205	9	moderates	moderate	VERB
ijtc-1791	205	10	the	the	DET
ijtc-1791	205	11	relationship	relationship	NOUN
ijtc-1791	205	12	between	between	ADP
ijtc-1791	205	13	political	political	ADJ
ijtc-1791	205	14	connections	connection	NOUN
ijtc-1791	205	15	and	and	CCONJ
ijtc-1791	205	16	earnings	earning	NOUN
ijtc-1791	205	17	quality	quality	NOUN
ijtc-1791	205	18	,	,	PUNCT
ijtc-1791	205	19	thereby	thereby	ADV
ijtc-1791	205	20	supporting	support	VERB
ijtc-1791	205	21	hypothesis	hypothesis	NOUN
ijtc-1791	205	22	three	three	NUM
ijtc-1791	205	23	(	(	PUNCT
ijtc-1791	205	24	h₃	h₃	PROPN
ijtc-1791	205	25	)	)	PUNCT
ijtc-1791	205	26	.	.	PUNCT
ijtc-1791	206	1	the	the	DET
ijtc-1791	206	2	negative	negative	ADJ
ijtc-1791	206	3	coefficient	coefficient	NOUN
ijtc-1791	206	4	suggests	suggest	VERB
ijtc-1791	206	5	that	that	SCONJ
ijtc-1791	206	6	in	in	ADP
ijtc-1791	206	7	firms	firm	NOUN
ijtc-1791	206	8	with	with	ADP
ijtc-1791	206	9	political	political	ADJ
ijtc-1791	206	10	connections	connection	NOUN
ijtc-1791	206	11	,	,	PUNCT
ijtc-1791	206	12	the	the	DET
ijtc-1791	206	13	presence	presence	NOUN
ijtc-1791	206	14	of	of	ADP
ijtc-1791	206	15	family	family	NOUN
ijtc-1791	206	16	ownership	ownership	NOUN
ijtc-1791	206	17	further	far	ADV
ijtc-1791	206	18	deteriorates	deteriorate	VERB
ijtc-1791	206	19	earnings	earning	NOUN
ijtc-1791	206	20	quality	quality	NOUN
ijtc-1791	206	21	.	.	PUNCT
ijtc-1791	207	1	in	in	ADP
ijtc-1791	207	2	other	other	ADJ
ijtc-1791	207	3	words	word	NOUN
ijtc-1791	207	4	,	,	PUNCT
ijtc-1791	207	5	a	a	DET
ijtc-1791	207	6	higher	high	ADJ
ijtc-1791	207	7	proportion	proportion	NOUN
ijtc-1791	207	8	of	of	ADP
ijtc-1791	207	9	family	family	NOUN
ijtc-1791	207	10	ownership	ownership	NOUN
ijtc-1791	207	11	strengthens	strengthen	VERB
ijtc-1791	207	12	the	the	DET
ijtc-1791	207	13	adverse	adverse	ADJ
ijtc-1791	207	14	effect	effect	NOUN
ijtc-1791	207	15	of	of	ADP
ijtc-1791	207	16	political	political	ADJ
ijtc-1791	207	17	connections	connection	NOUN
ijtc-1791	207	18	on	on	ADP
ijtc-1791	207	19	earnings	earning	NOUN
ijtc-1791	207	20	quality	quality	NOUN
ijtc-1791	207	21	.	.	PUNCT
ijtc-1791	208	1	this	this	DET
ijtc-1791	208	2	result	result	NOUN
ijtc-1791	208	3	contradicts	contradict	VERB
ijtc-1791	208	4	the	the	DET
ijtc-1791	208	5	initial	initial	ADJ
ijtc-1791	208	6	assumption	assumption	NOUN
ijtc-1791	208	7	that	that	SCONJ
ijtc-1791	208	8	family	family	NOUN
ijtc-1791	208	9	ownership	ownership	NOUN
ijtc-1791	208	10	serves	serve	VERB
ijtc-1791	208	11	as	as	ADP
ijtc-1791	208	12	an	an	DET
ijtc-1791	208	13	internal	internal	ADJ
ijtc-1791	208	14	monitoring	monitoring	NOUN
ijtc-1791	208	15	mechanism	mechanism	NOUN
ijtc-1791	208	16	that	that	PRON
ijtc-1791	208	17	helps	help	VERB
ijtc-1791	208	18	reduce	reduce	VERB
ijtc-1791	208	19	agency	agency	NOUN
ijtc-1791	208	20	costs	cost	NOUN
ijtc-1791	208	21	.	.	PUNCT
ijtc-1791	209	1	on	on	ADP
ijtc-1791	209	2	the	the	DET
ijtc-1791	209	3	contrary	contrary	NOUN
ijtc-1791	209	4	,	,	PUNCT
ijtc-1791	209	5	the	the	DET
ijtc-1791	209	6	findings	finding	NOUN
ijtc-1791	209	7	are	be	AUX
ijtc-1791	209	8	consistent	consistent	ADJ
ijtc-1791	209	9	with	with	ADP
ijtc-1791	209	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	209	11	the	the	DET
ijtc-1791	209	12	influence	influence	NOUN
ijtc-1791	209	13	of	of	ADP
ijtc-1791	209	14	political	political	ADJ
ijtc-1791	209	15	connections	connection	NOUN
ijtc-1791	209	16	on	on	ADP
ijtc-1791	209	17	earnings	earning	NOUN
ijtc-1791	209	18	quality	quality	NOUN
ijtc-1791	209	19	with	with	ADP
ijtc-1791	209	20	family	family	NOUN
ijtc-1791	209	21	ownership	ownership	NOUN
ijtc-1791	209	22	as	as	ADP
ijtc-1791	209	23	a	a	DET
ijtc-1791	209	24	moderating	moderate	VERB
ijtc-1791	209	25	variable	variable	ADJ
ijtc-1791	209	26	adinata	adinata	NOUN
ijtc-1791	209	27	,	,	PUNCT
ijtc-1791	209	28	suranta	suranta	VERB
ijtc-1791	209	29	123	123	NUM
ijtc-1791	209	30	|	|	ADV
ijtc-1791	209	31	ilomata	ilomata	PROPN
ijtc-1791	209	32	international	international	ADJ
ijtc-1791	209	33	journal	journal	NOUN
ijtc-1791	209	34	of	of	ADP
ijtc-1791	209	35	tax	tax	PROPN
ijtc-1791	209	36	&	&	CCONJ
ijtc-1791	209	37	accounting	accounting	PROPN
ijtc-1791	209	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	209	39	hashmi	hashmi	PROPN
ijtc-1791	209	40	et	et	PROPN
ijtc-1791	209	41	al	al	PROPN
ijtc-1791	209	42	.	.	PROPN
ijtc-1791	209	43	,	,	PUNCT
ijtc-1791	209	44	(	(	PUNCT
ijtc-1791	209	45	2018	2018	NUM
ijtc-1791	209	46	)	)	PUNCT
ijtc-1791	209	47	who	who	PRON
ijtc-1791	209	48	argue	argue	VERB
ijtc-1791	209	49	that	that	SCONJ
ijtc-1791	209	50	in	in	ADP
ijtc-1791	209	51	certain	certain	ADJ
ijtc-1791	209	52	contexts	contexts	NOUN
ijtc-1791	209	53	,	,	PUNCT
ijtc-1791	209	54	family	family	NOUN
ijtc-1791	209	55	-	-	PUNCT
ijtc-1791	209	56	controlled	control	VERB
ijtc-1791	209	57	firms	firm	NOUN
ijtc-1791	209	58	may	may	AUX
ijtc-1791	209	59	abuse	abuse	VERB
ijtc-1791	209	60	internal	internal	ADJ
ijtc-1791	209	61	control	control	NOUN
ijtc-1791	209	62	mechanisms	mechanism	NOUN
ijtc-1791	209	63	to	to	PART
ijtc-1791	209	64	reinforce	reinforce	VERB
ijtc-1791	209	65	political	political	ADJ
ijtc-1791	209	66	connections	connection	NOUN
ijtc-1791	209	67	for	for	ADP
ijtc-1791	209	68	private	private	ADJ
ijtc-1791	209	69	gain	gain	NOUN
ijtc-1791	209	70	,	,	PUNCT
ijtc-1791	209	71	including	include	VERB
ijtc-1791	209	72	through	through	ADP
ijtc-1791	209	73	earnings	earning	NOUN
ijtc-1791	209	74	manipulation	manipulation	NOUN
ijtc-1791	209	75	.	.	PUNCT
ijtc-1791	210	1	this	this	PRON
ijtc-1791	210	2	aligns	align	VERB
ijtc-1791	210	3	with	with	ADP
ijtc-1791	210	4	the	the	DET
ijtc-1791	210	5	entrenchment	entrenchment	ADJ
ijtc-1791	210	6	effect	effect	NOUN
ijtc-1791	210	7	in	in	ADP
ijtc-1791	210	8	agency	agency	NOUN
ijtc-1791	210	9	theory	theory	NOUN
ijtc-1791	210	10	,	,	PUNCT
ijtc-1791	210	11	which	which	PRON
ijtc-1791	210	12	posits	posit	VERB
ijtc-1791	210	13	that	that	SCONJ
ijtc-1791	210	14	managers	manager	NOUN
ijtc-1791	210	15	or	or	CCONJ
ijtc-1791	210	16	controlling	control	VERB
ijtc-1791	210	17	owners	owner	NOUN
ijtc-1791	210	18	may	may	AUX
ijtc-1791	210	19	exploit	exploit	VERB
ijtc-1791	210	20	their	their	PRON
ijtc-1791	210	21	authority	authority	NOUN
ijtc-1791	210	22	to	to	PART
ijtc-1791	210	23	maintain	maintain	VERB
ijtc-1791	210	24	control	control	NOUN
ijtc-1791	210	25	and	and	CCONJ
ijtc-1791	210	26	protect	protect	VERB
ijtc-1791	210	27	their	their	PRON
ijtc-1791	210	28	private	private	ADJ
ijtc-1791	210	29	interests	interest	NOUN
ijtc-1791	210	30	,	,	PUNCT
ijtc-1791	210	31	even	even	ADV
ijtc-1791	210	32	at	at	ADP
ijtc-1791	210	33	the	the	DET
ijtc-1791	210	34	expense	expense	NOUN
ijtc-1791	210	35	of	of	ADP
ijtc-1791	210	36	financial	financial	ADJ
ijtc-1791	210	37	reporting	reporting	NOUN
ijtc-1791	210	38	quality	quality	NOUN
ijtc-1791	210	39	(	(	PUNCT
ijtc-1791	210	40	braam	braam	NOUN
ijtc-1791	210	41	et	et	PROPN
ijtc-1791	210	42	al	al	PROPN
ijtc-1791	210	43	.	.	PROPN
ijtc-1791	210	44	,	,	PUNCT
ijtc-1791	210	45	2015	2015	NUM
ijtc-1791	210	46	)	)	PUNCT
ijtc-1791	210	47	.	.	PUNCT
ijtc-1791	211	1	in	in	ADP
ijtc-1791	211	2	the	the	DET
ijtc-1791	211	3	manufacturing	manufacturing	NOUN
ijtc-1791	211	4	sector	sector	NOUN
ijtc-1791	211	5	,	,	PUNCT
ijtc-1791	211	6	where	where	SCONJ
ijtc-1791	211	7	firms	firm	NOUN
ijtc-1791	211	8	tend	tend	VERB
ijtc-1791	211	9	to	to	PART
ijtc-1791	211	10	have	have	VERB
ijtc-1791	211	11	capital	capital	NOUN
ijtc-1791	211	12	-	-	PUNCT
ijtc-1791	211	13	intensive	intensive	ADJ
ijtc-1791	211	14	structures	structure	NOUN
ijtc-1791	211	15	and	and	CCONJ
ijtc-1791	211	16	high	high	ADJ
ijtc-1791	211	17	supply	supply	NOUN
ijtc-1791	211	18	chain	chain	NOUN
ijtc-1791	211	19	complexity	complexity	NOUN
ijtc-1791	211	20	,	,	PUNCT
ijtc-1791	211	21	strategic	strategic	ADJ
ijtc-1791	211	22	decision	decision	NOUN
ijtc-1791	211	23	-	-	PUNCT
ijtc-1791	211	24	making	making	NOUN
ijtc-1791	211	25	is	be	AUX
ijtc-1791	211	26	often	often	ADV
ijtc-1791	211	27	centralized	centralize	VERB
ijtc-1791	211	28	within	within	ADP
ijtc-1791	211	29	the	the	DET
ijtc-1791	211	30	core	core	NOUN
ijtc-1791	211	31	management	management	NOUN
ijtc-1791	211	32	team	team	NOUN
ijtc-1791	211	33	,	,	PUNCT
ijtc-1791	211	34	which	which	PRON
ijtc-1791	211	35	frequently	frequently	ADV
ijtc-1791	211	36	includes	include	VERB
ijtc-1791	211	37	members	member	NOUN
ijtc-1791	211	38	of	of	ADP
ijtc-1791	211	39	the	the	DET
ijtc-1791	211	40	controlling	control	VERB
ijtc-1791	211	41	family	family	NOUN
ijtc-1791	211	42	.	.	PUNCT
ijtc-1791	212	1	when	when	SCONJ
ijtc-1791	212	2	political	political	ADJ
ijtc-1791	212	3	connections	connection	NOUN
ijtc-1791	212	4	are	be	AUX
ijtc-1791	212	5	leveraged	leverage	VERB
ijtc-1791	212	6	alongside	alongside	ADP
ijtc-1791	212	7	family	family	NOUN
ijtc-1791	212	8	dominance	dominance	NOUN
ijtc-1791	212	9	,	,	PUNCT
ijtc-1791	212	10	the	the	DET
ijtc-1791	212	11	potential	potential	NOUN
ijtc-1791	212	12	for	for	ADP
ijtc-1791	212	13	collusion	collusion	NOUN
ijtc-1791	212	14	among	among	ADP
ijtc-1791	212	15	internal	internal	ADJ
ijtc-1791	212	16	parties	party	NOUN
ijtc-1791	212	17	increases	increase	NOUN
ijtc-1791	212	18	.	.	PUNCT
ijtc-1791	213	1	in	in	ADP
ijtc-1791	213	2	such	such	DET
ijtc-1791	213	3	a	a	DET
ijtc-1791	213	4	context	context	NOUN
ijtc-1791	213	5	,	,	PUNCT
ijtc-1791	213	6	controlling	control	VERB
ijtc-1791	213	7	families	family	NOUN
ijtc-1791	213	8	may	may	AUX
ijtc-1791	213	9	utilize	utilize	VERB
ijtc-1791	213	10	political	political	ADJ
ijtc-1791	213	11	power	power	NOUN
ijtc-1791	213	12	not	not	PART
ijtc-1791	213	13	to	to	PART
ijtc-1791	213	14	promote	promote	VERB
ijtc-1791	213	15	operational	operational	ADJ
ijtc-1791	213	16	efficiency	efficiency	NOUN
ijtc-1791	213	17	or	or	CCONJ
ijtc-1791	213	18	accountability	accountability	NOUN
ijtc-1791	213	19	,	,	PUNCT
ijtc-1791	213	20	but	but	CCONJ
ijtc-1791	213	21	rather	rather	ADV
ijtc-1791	213	22	to	to	PART
ijtc-1791	213	23	maintain	maintain	VERB
ijtc-1791	213	24	control	control	NOUN
ijtc-1791	213	25	and	and	CCONJ
ijtc-1791	213	26	pursue	pursue	VERB
ijtc-1791	213	27	private	private	ADJ
ijtc-1791	213	28	benefits	benefit	NOUN
ijtc-1791	213	29	,	,	PUNCT
ijtc-1791	213	30	including	include	VERB
ijtc-1791	213	31	through	through	ADP
ijtc-1791	213	32	earnings	earning	NOUN
ijtc-1791	213	33	reporting	reporting	NOUN
ijtc-1791	213	34	practices	practice	NOUN
ijtc-1791	213	35	.	.	PUNCT
ijtc-1791	214	1	furthermore	furthermore	ADV
ijtc-1791	214	2	,	,	PUNCT
ijtc-1791	214	3	during	during	ADP
ijtc-1791	214	4	the	the	DET
ijtc-1791	214	5	2020–2022	2020–2022	NUM
ijtc-1791	214	6	period	period	NOUN
ijtc-1791	214	7	,	,	PUNCT
ijtc-1791	214	8	the	the	DET
ijtc-1791	214	9	economic	economic	ADJ
ijtc-1791	214	10	pressures	pressure	NOUN
ijtc-1791	214	11	brought	bring	VERB
ijtc-1791	214	12	on	on	ADP
ijtc-1791	214	13	by	by	ADP
ijtc-1791	214	14	the	the	DET
ijtc-1791	214	15	pandemic	pandemic	ADJ
ijtc-1791	214	16	encouraged	encourage	VERB
ijtc-1791	214	17	firms	firm	NOUN
ijtc-1791	214	18	to	to	PART
ijtc-1791	214	19	adopt	adopt	VERB
ijtc-1791	214	20	a	a	DET
ijtc-1791	214	21	more	more	ADV
ijtc-1791	214	22	conservative	conservative	ADJ
ijtc-1791	214	23	approach	approach	NOUN
ijtc-1791	214	24	in	in	ADP
ijtc-1791	214	25	managing	manage	VERB
ijtc-1791	214	26	their	their	PRON
ijtc-1791	214	27	financial	financial	ADJ
ijtc-1791	214	28	image	image	NOUN
ijtc-1791	214	29	.	.	PUNCT
ijtc-1791	215	1	families	family	NOUN
ijtc-1791	215	2	directly	directly	ADV
ijtc-1791	215	3	involved	involve	VERB
ijtc-1791	215	4	in	in	ADP
ijtc-1791	215	5	management	management	NOUN
ijtc-1791	215	6	may	may	AUX
ijtc-1791	215	7	have	have	AUX
ijtc-1791	215	8	chosen	choose	VERB
ijtc-1791	215	9	to	to	PART
ijtc-1791	215	10	use	use	VERB
ijtc-1791	215	11	political	political	ADJ
ijtc-1791	215	12	influence	influence	NOUN
ijtc-1791	215	13	as	as	ADP
ijtc-1791	215	14	a	a	DET
ijtc-1791	215	15	means	means	NOUN
ijtc-1791	215	16	of	of	ADP
ijtc-1791	215	17	maintaining	maintain	VERB
ijtc-1791	215	18	external	external	ADJ
ijtc-1791	215	19	stability	stability	NOUN
ijtc-1791	215	20	while	while	SCONJ
ijtc-1791	215	21	engaging	engage	VERB
ijtc-1791	215	22	in	in	ADP
ijtc-1791	215	23	opportunistic	opportunistic	ADJ
ijtc-1791	215	24	practices	practice	NOUN
ijtc-1791	215	25	behind	behind	ADP
ijtc-1791	215	26	the	the	DET
ijtc-1791	215	27	scenes	scene	NOUN
ijtc-1791	215	28	,	,	PUNCT
ijtc-1791	215	29	ultimately	ultimately	ADV
ijtc-1791	215	30	leading	lead	VERB
ijtc-1791	215	31	to	to	ADP
ijtc-1791	215	32	a	a	DET
ijtc-1791	215	33	decline	decline	NOUN
ijtc-1791	215	34	in	in	ADP
ijtc-1791	215	35	earnings	earning	NOUN
ijtc-1791	215	36	quality	quality	NOUN
ijtc-1791	215	37	.	.	PUNCT
ijtc-1791	216	1	this	this	PRON
ijtc-1791	216	2	suggests	suggest	VERB
ijtc-1791	216	3	that	that	SCONJ
ijtc-1791	216	4	when	when	SCONJ
ijtc-1791	216	5	two	two	NUM
ijtc-1791	216	6	forms	form	NOUN
ijtc-1791	216	7	of	of	ADP
ijtc-1791	216	8	power	power	NOUN
ijtc-1791	216	9	—	—	PUNCT
ijtc-1791	216	10	political	political	ADJ
ijtc-1791	216	11	and	and	CCONJ
ijtc-1791	216	12	familial	familial	ADJ
ijtc-1791	216	13	—	—	PUNCT
ijtc-1791	216	14	converge	converge	NOUN
ijtc-1791	216	15	within	within	ADP
ijtc-1791	216	16	a	a	DET
ijtc-1791	216	17	single	single	ADJ
ijtc-1791	216	18	entity	entity	NOUN
ijtc-1791	216	19	,	,	PUNCT
ijtc-1791	216	20	control	control	NOUN
ijtc-1791	216	21	mechanisms	mechanism	NOUN
ijtc-1791	216	22	may	may	AUX
ijtc-1791	216	23	be	be	AUX
ijtc-1791	216	24	weakened	weaken	VERB
ijtc-1791	216	25	rather	rather	ADV
ijtc-1791	216	26	than	than	ADP
ijtc-1791	216	27	strengthened	strengthen	VERB
ijtc-1791	216	28	.	.	PUNCT
ijtc-1791	217	1	from	from	ADP
ijtc-1791	217	2	an	an	DET
ijtc-1791	217	3	agency	agency	NOUN
ijtc-1791	217	4	theory	theory	NOUN
ijtc-1791	217	5	perspective	perspective	NOUN
ijtc-1791	217	6	,	,	PUNCT
ijtc-1791	217	7	these	these	DET
ijtc-1791	217	8	results	result	NOUN
ijtc-1791	217	9	suggest	suggest	VERB
ijtc-1791	217	10	that	that	SCONJ
ijtc-1791	217	11	family	family	NOUN
ijtc-1791	217	12	ownership	ownership	NOUN
ijtc-1791	217	13	structure	structure	NOUN
ijtc-1791	217	14	does	do	AUX
ijtc-1791	217	15	not	not	PART
ijtc-1791	217	16	always	always	ADV
ijtc-1791	217	17	function	function	VERB
ijtc-1791	217	18	as	as	ADP
ijtc-1791	217	19	an	an	DET
ijtc-1791	217	20	effective	effective	ADJ
ijtc-1791	217	21	mechanism	mechanism	NOUN
ijtc-1791	217	22	to	to	PART
ijtc-1791	217	23	mitigate	mitigate	VERB
ijtc-1791	217	24	agency	agency	NOUN
ijtc-1791	217	25	conflicts	conflict	NOUN
ijtc-1791	217	26	.	.	PUNCT
ijtc-1791	218	1	instead	instead	ADV
ijtc-1791	218	2	,	,	PUNCT
ijtc-1791	218	3	when	when	SCONJ
ijtc-1791	218	4	combined	combine	VERB
ijtc-1791	218	5	with	with	ADP
ijtc-1791	218	6	political	political	ADJ
ijtc-1791	218	7	connections	connection	NOUN
ijtc-1791	218	8	,	,	PUNCT
ijtc-1791	218	9	family	family	NOUN
ijtc-1791	218	10	control	control	NOUN
ijtc-1791	218	11	may	may	AUX
ijtc-1791	218	12	facilitate	facilitate	VERB
ijtc-1791	218	13	collusion	collusion	NOUN
ijtc-1791	218	14	between	between	ADP
ijtc-1791	218	15	agents	agent	NOUN
ijtc-1791	218	16	(	(	PUNCT
ijtc-1791	218	17	managers	manager	NOUN
ijtc-1791	218	18	)	)	PUNCT
ijtc-1791	218	19	and	and	CCONJ
ijtc-1791	218	20	dominant	dominant	ADJ
ijtc-1791	218	21	owners	owner	NOUN
ijtc-1791	218	22	(	(	PUNCT
ijtc-1791	218	23	families	family	NOUN
ijtc-1791	218	24	)	)	PUNCT
ijtc-1791	218	25	,	,	PUNCT
ijtc-1791	218	26	thereby	thereby	ADV
ijtc-1791	218	27	increasing	increase	VERB
ijtc-1791	218	28	the	the	DET
ijtc-1791	218	29	likelihood	likelihood	NOUN
ijtc-1791	218	30	of	of	ADP
ijtc-1791	218	31	accounting	account	VERB
ijtc-1791	218	32	information	information	NOUN
ijtc-1791	218	33	distortion	distortion	NOUN
ijtc-1791	218	34	.	.	PUNCT
ijtc-1791	219	1	thus	thus	ADV
ijtc-1791	219	2	,	,	PUNCT
ijtc-1791	219	3	the	the	DET
ijtc-1791	219	4	simultaneous	simultaneous	ADJ
ijtc-1791	219	5	presence	presence	NOUN
ijtc-1791	219	6	of	of	ADP
ijtc-1791	219	7	political	political	ADJ
ijtc-1791	219	8	connections	connection	NOUN
ijtc-1791	219	9	and	and	CCONJ
ijtc-1791	219	10	family	family	NOUN
ijtc-1791	219	11	ownership	ownership	NOUN
ijtc-1791	219	12	does	do	AUX
ijtc-1791	219	13	not	not	PART
ijtc-1791	219	14	reduce	reduce	VERB
ijtc-1791	219	15	,	,	PUNCT
ijtc-1791	219	16	but	but	CCONJ
ijtc-1791	219	17	rather	rather	ADV
ijtc-1791	219	18	exacerbates	exacerbate	VERB
ijtc-1791	219	19	agency	agency	NOUN
ijtc-1791	219	20	costs	cost	NOUN
ijtc-1791	219	21	and	and	CCONJ
ijtc-1791	219	22	undermines	undermine	VERB
ijtc-1791	219	23	earnings	earning	NOUN
ijtc-1791	219	24	quality	quality	NOUN
ijtc-1791	219	25	.	.	PUNCT
ijtc-1791	220	1	conclusion	conclusion	NOUN
ijtc-1791	220	2	this	this	DET
ijtc-1791	220	3	study	study	NOUN
ijtc-1791	220	4	aims	aim	VERB
ijtc-1791	220	5	to	to	PART
ijtc-1791	220	6	examine	examine	VERB
ijtc-1791	220	7	the	the	DET
ijtc-1791	220	8	effect	effect	NOUN
ijtc-1791	220	9	of	of	ADP
ijtc-1791	220	10	political	political	ADJ
ijtc-1791	220	11	connections	connection	NOUN
ijtc-1791	220	12	on	on	ADP
ijtc-1791	220	13	earnings	earning	NOUN
ijtc-1791	220	14	quality	quality	NOUN
ijtc-1791	220	15	and	and	CCONJ
ijtc-1791	220	16	the	the	DET
ijtc-1791	220	17	moderating	moderate	VERB
ijtc-1791	220	18	role	role	NOUN
ijtc-1791	220	19	of	of	ADP
ijtc-1791	220	20	family	family	NOUN
ijtc-1791	220	21	ownership	ownership	NOUN
ijtc-1791	220	22	in	in	ADP
ijtc-1791	220	23	manufacturing	manufacturing	NOUN
ijtc-1791	220	24	firms	firm	NOUN
ijtc-1791	220	25	listed	list	VERB
ijtc-1791	220	26	on	on	ADP
ijtc-1791	220	27	the	the	DET
ijtc-1791	220	28	indonesia	indonesia	PROPN
ijtc-1791	220	29	stock	stock	PROPN
ijtc-1791	220	30	exchange	exchange	PROPN
ijtc-1791	220	31	(	(	PUNCT
ijtc-1791	220	32	idx	idx	PROPN
ijtc-1791	220	33	)	)	PUNCT
ijtc-1791	220	34	during	during	ADP
ijtc-1791	220	35	the	the	DET
ijtc-1791	220	36	2020–2022	2020–2022	NUM
ijtc-1791	220	37	period	period	NOUN
ijtc-1791	220	38	.	.	PUNCT
ijtc-1791	221	1	based	base	VERB
ijtc-1791	221	2	on	on	ADP
ijtc-1791	221	3	the	the	DET
ijtc-1791	221	4	results	result	NOUN
ijtc-1791	221	5	of	of	ADP
ijtc-1791	221	6	regression	regression	NOUN
ijtc-1791	221	7	analysis	analysis	NOUN
ijtc-1791	221	8	,	,	PUNCT
ijtc-1791	221	9	political	political	ADJ
ijtc-1791	221	10	connections	connection	NOUN
ijtc-1791	221	11	were	be	AUX
ijtc-1791	221	12	found	find	VERB
ijtc-1791	221	13	to	to	PART
ijtc-1791	221	14	have	have	VERB
ijtc-1791	221	15	no	no	DET
ijtc-1791	221	16	significant	significant	ADJ
ijtc-1791	221	17	effect	effect	NOUN
ijtc-1791	221	18	on	on	ADP
ijtc-1791	221	19	earnings	earning	NOUN
ijtc-1791	221	20	quality	quality	NOUN
ijtc-1791	221	21	.	.	PUNCT
ijtc-1791	222	1	this	this	DET
ijtc-1791	222	2	finding	finding	NOUN
ijtc-1791	222	3	indicates	indicate	VERB
ijtc-1791	222	4	that	that	SCONJ
ijtc-1791	222	5	the	the	DET
ijtc-1791	222	6	presence	presence	NOUN
ijtc-1791	222	7	of	of	ADP
ijtc-1791	222	8	political	political	ADJ
ijtc-1791	222	9	connections	connection	NOUN
ijtc-1791	222	10	within	within	ADP
ijtc-1791	222	11	a	a	DET
ijtc-1791	222	12	company	company	NOUN
ijtc-1791	222	13	does	do	AUX
ijtc-1791	222	14	not	not	PART
ijtc-1791	222	15	necessarily	necessarily	ADV
ijtc-1791	222	16	enhance	enhance	VERB
ijtc-1791	222	17	or	or	CCONJ
ijtc-1791	222	18	diminish	diminish	VERB
ijtc-1791	222	19	earnings	earning	NOUN
ijtc-1791	222	20	quality	quality	NOUN
ijtc-1791	222	21	directly	directly	ADV
ijtc-1791	222	22	.	.	PUNCT
ijtc-1791	223	1	similarly	similarly	ADV
ijtc-1791	223	2	,	,	PUNCT
ijtc-1791	223	3	family	family	NOUN
ijtc-1791	223	4	ownership	ownership	NOUN
ijtc-1791	223	5	was	be	AUX
ijtc-1791	223	6	also	also	ADV
ijtc-1791	223	7	found	find	VERB
ijtc-1791	223	8	to	to	PART
ijtc-1791	223	9	have	have	VERB
ijtc-1791	223	10	no	no	DET
ijtc-1791	223	11	direct	direct	ADJ
ijtc-1791	223	12	effect	effect	NOUN
ijtc-1791	223	13	on	on	ADP
ijtc-1791	223	14	earnings	earning	NOUN
ijtc-1791	223	15	quality	quality	NOUN
ijtc-1791	223	16	.	.	PUNCT
ijtc-1791	224	1	accordingly	accordingly	ADV
ijtc-1791	224	2	,	,	PUNCT
ijtc-1791	224	3	the	the	DET
ijtc-1791	224	4	first	first	ADJ
ijtc-1791	224	5	and	and	CCONJ
ijtc-1791	224	6	second	second	ADJ
ijtc-1791	224	7	hypotheses	hypothesis	NOUN
ijtc-1791	224	8	of	of	ADP
ijtc-1791	224	9	this	this	DET
ijtc-1791	224	10	study	study	NOUN
ijtc-1791	224	11	are	be	AUX
ijtc-1791	224	12	not	not	PART
ijtc-1791	224	13	supported	support	VERB
ijtc-1791	224	14	by	by	ADP
ijtc-1791	224	15	the	the	DET
ijtc-1791	224	16	empirical	empirical	ADJ
ijtc-1791	224	17	data	datum	NOUN
ijtc-1791	224	18	.	.	PUNCT
ijtc-1791	225	1	however	however	ADV
ijtc-1791	225	2	,	,	PUNCT
ijtc-1791	225	3	family	family	NOUN
ijtc-1791	225	4	ownership	ownership	NOUN
ijtc-1791	225	5	and	and	CCONJ
ijtc-1791	225	6	political	political	ADJ
ijtc-1791	225	7	connections	connection	NOUN
ijtc-1791	225	8	have	have	VERB
ijtc-1791	225	9	a	a	DET
ijtc-1791	225	10	substantial	substantial	ADJ
ijtc-1791	225	11	detrimental	detrimental	ADJ
ijtc-1791	225	12	impact	impact	NOUN
ijtc-1791	225	13	on	on	ADP
ijtc-1791	225	14	the	the	DET
ijtc-1791	225	15	quality	quality	NOUN
ijtc-1791	225	16	of	of	ADP
ijtc-1791	225	17	earnings	earning	NOUN
ijtc-1791	225	18	..	..	PUNCT
ijtc-1791	225	19	in	in	ADP
ijtc-1791	225	20	this	this	DET
ijtc-1791	225	21	case	case	NOUN
ijtc-1791	225	22	,	,	PUNCT
ijtc-1791	225	23	the	the	PRON
ijtc-1791	225	24	higher	high	ADJ
ijtc-1791	225	25	the	the	DET
ijtc-1791	225	26	proportion	proportion	NOUN
ijtc-1791	225	27	of	of	ADP
ijtc-1791	225	28	family	family	NOUN
ijtc-1791	225	29	ownership	ownership	NOUN
ijtc-1791	225	30	in	in	ADP
ijtc-1791	225	31	politically	politically	ADV
ijtc-1791	225	32	connected	connect	VERB
ijtc-1791	225	33	firms	firm	NOUN
ijtc-1791	225	34	,	,	PUNCT
ijtc-1791	225	35	the	the	PRON
ijtc-1791	225	36	lower	low	ADJ
ijtc-1791	225	37	the	the	DET
ijtc-1791	225	38	resulting	result	VERB
ijtc-1791	225	39	earnings	earning	NOUN
ijtc-1791	225	40	quality	quality	NOUN
ijtc-1791	225	41	.	.	PUNCT
ijtc-1791	226	1	this	this	DET
ijtc-1791	226	2	finding	finding	NOUN
ijtc-1791	226	3	supports	support	VERB
ijtc-1791	226	4	the	the	DET
ijtc-1791	226	5	third	third	ADJ
ijtc-1791	226	6	hypothesis	hypothesis	NOUN
ijtc-1791	226	7	and	and	CCONJ
ijtc-1791	226	8	illustrates	illustrate	VERB
ijtc-1791	226	9	the	the	DET
ijtc-1791	226	10	presence	presence	NOUN
ijtc-1791	226	11	of	of	ADP
ijtc-1791	226	12	an	an	DET
ijtc-1791	226	13	entrenchment	entrenchment	ADJ
ijtc-1791	226	14	effect	effect	NOUN
ijtc-1791	226	15	,	,	PUNCT
ijtc-1791	226	16	wherein	wherein	SCONJ
ijtc-1791	226	17	dominant	dominant	ADJ
ijtc-1791	226	18	family	family	NOUN
ijtc-1791	226	19	control	control	NOUN
ijtc-1791	226	20	amplifies	amplify	VERB
ijtc-1791	226	21	the	the	DET
ijtc-1791	226	22	adverse	adverse	ADJ
ijtc-1791	226	23	impact	impact	NOUN
ijtc-1791	226	24	of	of	ADP
ijtc-1791	226	25	political	political	ADJ
ijtc-1791	226	26	connections	connection	NOUN
ijtc-1791	226	27	on	on	ADP
ijtc-1791	226	28	financial	financial	ADJ
ijtc-1791	226	29	reporting	reporting	NOUN
ijtc-1791	226	30	.	.	PUNCT
ijtc-1791	227	1	the	the	DET
ijtc-1791	227	2	implications	implication	NOUN
ijtc-1791	227	3	of	of	ADP
ijtc-1791	227	4	this	this	DET
ijtc-1791	227	5	study	study	NOUN
ijtc-1791	227	6	offer	offer	VERB
ijtc-1791	227	7	a	a	DET
ijtc-1791	227	8	significant	significant	ADJ
ijtc-1791	227	9	contribution	contribution	NOUN
ijtc-1791	227	10	to	to	ADP
ijtc-1791	227	11	the	the	DET
ijtc-1791	227	12	development	development	NOUN
ijtc-1791	227	13	of	of	ADP
ijtc-1791	227	14	agency	agency	NOUN
ijtc-1791	227	15	theory	theory	NOUN
ijtc-1791	227	16	in	in	ADP
ijtc-1791	227	17	the	the	DET
ijtc-1791	227	18	context	context	NOUN
ijtc-1791	227	19	of	of	ADP
ijtc-1791	227	20	developing	develop	VERB
ijtc-1791	227	21	countries	country	NOUN
ijtc-1791	227	22	,	,	PUNCT
ijtc-1791	227	23	particularly	particularly	ADV
ijtc-1791	227	24	in	in	ADP
ijtc-1791	227	25	understanding	understand	VERB
ijtc-1791	227	26	the	the	DET
ijtc-1791	227	27	complex	complex	ADJ
ijtc-1791	227	28	interplay	interplay	NOUN
ijtc-1791	227	29	between	between	ADP
ijtc-1791	227	30	political	political	ADJ
ijtc-1791	227	31	power	power	NOUN
ijtc-1791	227	32	and	and	CCONJ
ijtc-1791	227	33	family	family	NOUN
ijtc-1791	227	34	ownership	ownership	NOUN
ijtc-1791	227	35	structures	structure	NOUN
ijtc-1791	227	36	in	in	ADP
ijtc-1791	227	37	relation	relation	NOUN
ijtc-1791	227	38	to	to	ADP
ijtc-1791	227	39	financial	financial	ADJ
ijtc-1791	227	40	reporting	reporting	NOUN
ijtc-1791	227	41	transparency	transparency	NOUN
ijtc-1791	227	42	.	.	PUNCT
ijtc-1791	228	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1791	228	2	the	the	DET
ijtc-1791	228	3	influence	influence	NOUN
ijtc-1791	228	4	of	of	ADP
ijtc-1791	228	5	political	political	ADJ
ijtc-1791	228	6	connections	connection	NOUN
ijtc-1791	228	7	on	on	ADP
ijtc-1791	228	8	earnings	earning	NOUN
ijtc-1791	228	9	quality	quality	NOUN
ijtc-1791	228	10	with	with	ADP
ijtc-1791	228	11	family	family	NOUN
ijtc-1791	228	12	ownership	ownership	NOUN
ijtc-1791	228	13	as	as	ADP
ijtc-1791	228	14	a	a	DET
ijtc-1791	228	15	moderating	moderate	VERB
ijtc-1791	228	16	variable	variable	ADJ
ijtc-1791	228	17	adinata	adinata	NOUN
ijtc-1791	228	18	,	,	PUNCT
ijtc-1791	228	19	suranta	suranta	VERB
ijtc-1791	228	20	124	124	NUM
ijtc-1791	228	21	|	|	ADV
ijtc-1791	228	22	ilomata	ilomata	PROPN
ijtc-1791	228	23	international	international	ADJ
ijtc-1791	228	24	journal	journal	NOUN
ijtc-1791	228	25	of	of	ADP
ijtc-1791	228	26	tax	tax	PROPN
ijtc-1791	228	27	&	&	CCONJ
ijtc-1791	228	28	accounting	accounting	NOUN
ijtc-1791	228	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	228	30	practically	practically	ADV
ijtc-1791	228	31	,	,	PUNCT
ijtc-1791	228	32	the	the	DET
ijtc-1791	228	33	findings	finding	NOUN
ijtc-1791	228	34	suggest	suggest	VERB
ijtc-1791	228	35	the	the	DET
ijtc-1791	228	36	need	need	NOUN
ijtc-1791	228	37	for	for	ADP
ijtc-1791	228	38	improved	improved	ADJ
ijtc-1791	228	39	corporate	corporate	ADJ
ijtc-1791	228	40	governance	governance	NOUN
ijtc-1791	228	41	mechanisms	mechanism	NOUN
ijtc-1791	228	42	that	that	PRON
ijtc-1791	228	43	are	be	AUX
ijtc-1791	228	44	more	more	ADV
ijtc-1791	228	45	adaptive	adaptive	ADJ
ijtc-1791	228	46	to	to	ADP
ijtc-1791	228	47	internal	internal	ADJ
ijtc-1791	228	48	power	power	NOUN
ijtc-1791	228	49	dynamics	dynamic	NOUN
ijtc-1791	228	50	.	.	PUNCT
ijtc-1791	229	1	for	for	ADP
ijtc-1791	229	2	regulators	regulator	NOUN
ijtc-1791	229	3	such	such	ADJ
ijtc-1791	229	4	as	as	ADP
ijtc-1791	229	5	the	the	DET
ijtc-1791	229	6	financial	financial	ADJ
ijtc-1791	229	7	services	service	NOUN
ijtc-1791	229	8	authority	authority	NOUN
ijtc-1791	229	9	(	(	PUNCT
ijtc-1791	229	10	ojk	ojk	NOUN
ijtc-1791	229	11	)	)	PUNCT
ijtc-1791	229	12	and	and	CCONJ
ijtc-1791	229	13	the	the	DET
ijtc-1791	229	14	indonesia	indonesia	PROPN
ijtc-1791	229	15	stock	stock	PROPN
ijtc-1791	229	16	exchange	exchange	PROPN
ijtc-1791	229	17	(	(	PUNCT
ijtc-1791	229	18	idx	idx	PROPN
ijtc-1791	229	19	)	)	PUNCT
ijtc-1791	229	20	,	,	PUNCT
ijtc-1791	229	21	this	this	DET
ijtc-1791	229	22	study	study	NOUN
ijtc-1791	229	23	provides	provide	VERB
ijtc-1791	229	24	a	a	DET
ijtc-1791	229	25	basis	basis	NOUN
ijtc-1791	229	26	for	for	ADP
ijtc-1791	229	27	formulating	formulate	VERB
ijtc-1791	229	28	more	more	ADV
ijtc-1791	229	29	targeted	target	VERB
ijtc-1791	229	30	oversight	oversight	NOUN
ijtc-1791	229	31	policies	policy	NOUN
ijtc-1791	229	32	for	for	ADP
ijtc-1791	229	33	firms	firm	NOUN
ijtc-1791	229	34	with	with	ADP
ijtc-1791	229	35	concentrated	concentrated	ADJ
ijtc-1791	229	36	ownership	ownership	NOUN
ijtc-1791	229	37	structures	structure	NOUN
ijtc-1791	229	38	and	and	CCONJ
ijtc-1791	229	39	political	political	ADJ
ijtc-1791	229	40	affiliations	affiliation	NOUN
ijtc-1791	229	41	.	.	PUNCT
ijtc-1791	230	1	for	for	ADP
ijtc-1791	230	2	instance	instance	NOUN
ijtc-1791	230	3	,	,	PUNCT
ijtc-1791	230	4	by	by	ADP
ijtc-1791	230	5	requiring	require	VERB
ijtc-1791	230	6	more	more	ADV
ijtc-1791	230	7	detailed	detailed	ADJ
ijtc-1791	230	8	disclosures	disclosure	NOUN
ijtc-1791	230	9	regarding	regard	VERB
ijtc-1791	230	10	the	the	DET
ijtc-1791	230	11	political	political	ADJ
ijtc-1791	230	12	backgrounds	background	NOUN
ijtc-1791	230	13	of	of	ADP
ijtc-1791	230	14	owners	owner	NOUN
ijtc-1791	230	15	and	and	CCONJ
ijtc-1791	230	16	board	board	NOUN
ijtc-1791	230	17	members	member	NOUN
ijtc-1791	230	18	,	,	PUNCT
ijtc-1791	230	19	and	and	CCONJ
ijtc-1791	230	20	by	by	ADP
ijtc-1791	230	21	strengthening	strengthen	VERB
ijtc-1791	230	22	reporting	reporting	NOUN
ijtc-1791	230	23	systems	system	NOUN
ijtc-1791	230	24	that	that	PRON
ijtc-1791	230	25	can	can	AUX
ijtc-1791	230	26	detect	detect	VERB
ijtc-1791	230	27	potential	potential	ADJ
ijtc-1791	230	28	accrual	accrual	ADJ
ijtc-1791	230	29	manipulation	manipulation	NOUN
ijtc-1791	230	30	.	.	PUNCT
ijtc-1791	231	1	for	for	ADP
ijtc-1791	231	2	company	company	NOUN
ijtc-1791	231	3	management	management	NOUN
ijtc-1791	231	4	,	,	PUNCT
ijtc-1791	231	5	it	it	PRON
ijtc-1791	231	6	is	be	AUX
ijtc-1791	231	7	essential	essential	ADJ
ijtc-1791	231	8	to	to	PART
ijtc-1791	231	9	establish	establish	VERB
ijtc-1791	231	10	independent	independent	ADJ
ijtc-1791	231	11	internal	internal	ADJ
ijtc-1791	231	12	control	control	NOUN
ijtc-1791	231	13	systems	system	NOUN
ijtc-1791	231	14	,	,	PUNCT
ijtc-1791	231	15	even	even	ADV
ijtc-1791	231	16	in	in	ADP
ijtc-1791	231	17	the	the	DET
ijtc-1791	231	18	presence	presence	NOUN
ijtc-1791	231	19	of	of	ADP
ijtc-1791	231	20	political	political	ADJ
ijtc-1791	231	21	connections	connection	NOUN
ijtc-1791	231	22	or	or	CCONJ
ijtc-1791	231	23	family	family	NOUN
ijtc-1791	231	24	ownership	ownership	NOUN
ijtc-1791	231	25	structures	structure	NOUN
ijtc-1791	231	26	.	.	PUNCT
ijtc-1791	232	1	the	the	DET
ijtc-1791	232	2	application	application	NOUN
ijtc-1791	232	3	of	of	ADP
ijtc-1791	232	4	governance	governance	NOUN
ijtc-1791	232	5	principles	principle	NOUN
ijtc-1791	232	6	grounded	ground	VERB
ijtc-1791	232	7	in	in	ADP
ijtc-1791	232	8	transparency	transparency	NOUN
ijtc-1791	232	9	and	and	CCONJ
ijtc-1791	232	10	accountability	accountability	NOUN
ijtc-1791	232	11	remains	remain	VERB
ijtc-1791	232	12	a	a	DET
ijtc-1791	232	13	key	key	ADJ
ijtc-1791	232	14	element	element	NOUN
ijtc-1791	232	15	in	in	ADP
ijtc-1791	232	16	maintaining	maintain	VERB
ijtc-1791	232	17	the	the	DET
ijtc-1791	232	18	quality	quality	NOUN
ijtc-1791	232	19	of	of	ADP
ijtc-1791	232	20	financial	financial	ADJ
ijtc-1791	232	21	information	information	NOUN
ijtc-1791	232	22	.	.	PUNCT
ijtc-1791	233	1	this	this	DET
ijtc-1791	233	2	study	study	NOUN
ijtc-1791	233	3	,	,	PUNCT
ijtc-1791	233	4	however	however	ADV
ijtc-1791	233	5	,	,	PUNCT
ijtc-1791	233	6	is	be	AUX
ijtc-1791	233	7	subject	subject	ADJ
ijtc-1791	233	8	to	to	ADP
ijtc-1791	233	9	several	several	ADJ
ijtc-1791	233	10	limitations	limitation	NOUN
ijtc-1791	233	11	.	.	PUNCT
ijtc-1791	234	1	first	first	ADV
ijtc-1791	234	2	,	,	PUNCT
ijtc-1791	234	3	the	the	DET
ijtc-1791	234	4	observation	observation	NOUN
ijtc-1791	234	5	period	period	NOUN
ijtc-1791	234	6	spans	span	VERB
ijtc-1791	234	7	only	only	ADV
ijtc-1791	234	8	three	three	NUM
ijtc-1791	234	9	years	year	NOUN
ijtc-1791	234	10	(	(	PUNCT
ijtc-1791	234	11	2020–2022	2020–2022	NOUN
ijtc-1791	234	12	)	)	PUNCT
ijtc-1791	234	13	,	,	PUNCT
ijtc-1791	234	14	which	which	PRON
ijtc-1791	234	15	represents	represent	VERB
ijtc-1791	234	16	a	a	DET
ijtc-1791	234	17	transitional	transitional	ADJ
ijtc-1791	234	18	phase	phase	NOUN
ijtc-1791	234	19	following	follow	VERB
ijtc-1791	234	20	the	the	DET
ijtc-1791	234	21	pandemic	pandemic	NOUN
ijtc-1791	234	22	and	and	CCONJ
ijtc-1791	234	23	may	may	AUX
ijtc-1791	234	24	not	not	PART
ijtc-1791	234	25	fully	fully	ADV
ijtc-1791	234	26	capture	capture	VERB
ijtc-1791	234	27	long	long	ADJ
ijtc-1791	234	28	-	-	PUNCT
ijtc-1791	234	29	term	term	NOUN
ijtc-1791	234	30	structural	structural	ADJ
ijtc-1791	234	31	conditions	condition	NOUN
ijtc-1791	234	32	.	.	PUNCT
ijtc-1791	235	1	second	second	ADJ
ijtc-1791	235	2	,	,	PUNCT
ijtc-1791	235	3	the	the	DET
ijtc-1791	235	4	political	political	ADJ
ijtc-1791	235	5	connection	connection	NOUN
ijtc-1791	235	6	variable	variable	NOUN
ijtc-1791	235	7	is	be	AUX
ijtc-1791	235	8	measured	measure	VERB
ijtc-1791	235	9	using	use	VERB
ijtc-1791	235	10	a	a	DET
ijtc-1791	235	11	binary	binary	ADJ
ijtc-1791	235	12	dummy	dummy	ADJ
ijtc-1791	235	13	approach	approach	NOUN
ijtc-1791	235	14	,	,	PUNCT
ijtc-1791	235	15	which	which	PRON
ijtc-1791	235	16	does	do	AUX
ijtc-1791	235	17	not	not	PART
ijtc-1791	235	18	reflect	reflect	VERB
ijtc-1791	235	19	the	the	DET
ijtc-1791	235	20	intensity	intensity	NOUN
ijtc-1791	235	21	or	or	CCONJ
ijtc-1791	235	22	specific	specific	ADJ
ijtc-1791	235	23	forms	form	NOUN
ijtc-1791	235	24	of	of	ADP
ijtc-1791	235	25	political	political	ADJ
ijtc-1791	235	26	ties	tie	NOUN
ijtc-1791	235	27	.	.	PUNCT
ijtc-1791	236	1	in	in	ADP
ijtc-1791	236	2	light	light	NOUN
ijtc-1791	236	3	of	of	ADP
ijtc-1791	236	4	these	these	DET
ijtc-1791	236	5	limitations	limitation	NOUN
ijtc-1791	236	6	,	,	PUNCT
ijtc-1791	236	7	future	future	ADJ
ijtc-1791	236	8	research	research	NOUN
ijtc-1791	236	9	is	be	AUX
ijtc-1791	236	10	encouraged	encourage	VERB
ijtc-1791	236	11	to	to	PART
ijtc-1791	236	12	extend	extend	VERB
ijtc-1791	236	13	the	the	DET
ijtc-1791	236	14	observation	observation	NOUN
ijtc-1791	236	15	period	period	NOUN
ijtc-1791	236	16	in	in	ADP
ijtc-1791	236	17	order	order	NOUN
ijtc-1791	236	18	to	to	PART
ijtc-1791	236	19	capture	capture	VERB
ijtc-1791	236	20	a	a	DET
ijtc-1791	236	21	more	more	ADV
ijtc-1791	236	22	comprehensive	comprehensive	ADJ
ijtc-1791	236	23	picture	picture	NOUN
ijtc-1791	236	24	of	of	ADP
ijtc-1791	236	25	the	the	DET
ijtc-1791	236	26	dynamics	dynamic	NOUN
ijtc-1791	236	27	among	among	ADP
ijtc-1791	236	28	variables	variable	NOUN
ijtc-1791	236	29	.	.	PUNCT
ijtc-1791	237	1	subsequent	subsequent	ADJ
ijtc-1791	237	2	studies	study	NOUN
ijtc-1791	237	3	may	may	AUX
ijtc-1791	237	4	also	also	ADV
ijtc-1791	237	5	consider	consider	VERB
ijtc-1791	237	6	incorporating	incorporate	VERB
ijtc-1791	237	7	additional	additional	ADJ
ijtc-1791	237	8	dimensions	dimension	NOUN
ijtc-1791	237	9	,	,	PUNCT
ijtc-1791	237	10	such	such	ADJ
ijtc-1791	237	11	as	as	ADP
ijtc-1791	237	12	board	board	NOUN
ijtc-1791	237	13	effectiveness	effectiveness	NOUN
ijtc-1791	237	14	,	,	PUNCT
ijtc-1791	237	15	institutional	institutional	ADJ
ijtc-1791	237	16	ownership	ownership	NOUN
ijtc-1791	237	17	,	,	PUNCT
ijtc-1791	237	18	or	or	CCONJ
ijtc-1791	237	19	audit	audit	NOUN
ijtc-1791	237	20	quality	quality	NOUN
ijtc-1791	237	21	,	,	PUNCT
ijtc-1791	237	22	as	as	ADP
ijtc-1791	237	23	relevant	relevant	ADJ
ijtc-1791	237	24	variables	variable	NOUN
ijtc-1791	237	25	influencing	influence	VERB
ijtc-1791	237	26	earnings	earning	NOUN
ijtc-1791	237	27	quality	quality	NOUN
ijtc-1791	237	28	.	.	PUNCT
ijtc-1791	238	1	reference	reference	NOUN
ijtc-1791	238	2	braam	braam	PROPN
ijtc-1791	238	3	,	,	PUNCT
ijtc-1791	238	4	g.	g.	PROPN
ijtc-1791	238	5	,	,	PUNCT
ijtc-1791	238	6	nandy	nandy	PROPN
ijtc-1791	238	7	,	,	PUNCT
ijtc-1791	238	8	m.	m.	NOUN
ijtc-1791	238	9	,	,	PUNCT
ijtc-1791	238	10	weitzel	weitzel	PROPN
ijtc-1791	238	11	,	,	PUNCT
ijtc-1791	238	12	u.	u.	PROPN
ijtc-1791	238	13	,	,	PUNCT
ijtc-1791	238	14	braam	braam	NOUN
ijtc-1791	238	15	,	,	PUNCT
ijtc-1791	238	16	s.	s.	PROPN
ijtc-1791	238	17	,	,	PUNCT
ijtc-1791	238	18	nandy	nandy	PROPN
ijtc-1791	238	19	,	,	PUNCT
ijtc-1791	238	20	m.	m.	NOUN
ijtc-1791	238	21	,	,	PUNCT
ijtc-1791	238	22	&	&	CCONJ
ijtc-1791	238	23	utz	utz	PROPN
ijtc-1791	238	24	weitzel	weitzel	PROPN
ijtc-1791	238	25	,	,	PUNCT
ijtc-1791	238	26	s.	s.	PROPN
ijtc-1791	238	27	l.	l.	PROPN
ijtc-1791	238	28	(	(	PUNCT
ijtc-1791	238	29	2015	2015	NUM
ijtc-1791	238	30	)	)	PUNCT
ijtc-1791	238	31	.	.	PUNCT
ijtc-1791	239	1	accrualbased	accrualbase	VERB
ijtc-1791	239	2	and	and	CCONJ
ijtc-1791	239	3	real	real	ADJ
ijtc-1791	239	4	earnings	earning	NOUN
ijtc-1791	239	5	management	management	NOUN
ijtc-1791	239	6	and	and	CCONJ
ijtc-1791	239	7	political	political	ADJ
ijtc-1791	239	8	connections	connection	NOUN
ijtc-1791	239	9	.	.	PUNCT
ijtc-1791	240	1	sustainability	sustainability	NOUN
ijtc-1791	240	2	(	(	PUNCT
ijtc-1791	240	3	switzerland	switzerland	PROPN
ijtc-1791	240	4	)	)	PUNCT
ijtc-1791	240	5	,	,	PUNCT
ijtc-1791	240	6	50(1	50(1	NUM
ijtc-1791	240	7	)	)	PUNCT
ijtc-1791	240	8	,	,	PUNCT
ijtc-1791	240	9	111–141	111–141	NUM
ijtc-1791	240	10	.	.	PUNCT
ijtc-1791	241	1	christian	christian	PROPN
ijtc-1791	241	2	,	,	PUNCT
ijtc-1791	241	3	n.	n.	NOUN
ijtc-1791	241	4	,	,	PUNCT
ijtc-1791	241	5	resnika	resnika	PROPN
ijtc-1791	241	6	,	,	PUNCT
ijtc-1791	241	7	r.	r.	PROPN
ijtc-1791	241	8	,	,	PUNCT
ijtc-1791	241	9	yukie	yukie	PROPN
ijtc-1791	241	10	,	,	PUNCT
ijtc-1791	241	11	h.	h.	PROPN
ijtc-1791	241	12	,	,	PUNCT
ijtc-1791	241	13	sitorus	sitorus	PROPN
ijtc-1791	241	14	,	,	PUNCT
ijtc-1791	241	15	r.	r.	PROPN
ijtc-1791	241	16	,	,	PUNCT
ijtc-1791	241	17	angelina	angelina	PROPN
ijtc-1791	241	18	,	,	PUNCT
ijtc-1791	241	19	v.	v.	PROPN
ijtc-1791	241	20	,	,	PUNCT
ijtc-1791	241	21	sherly	sherly	PROPN
ijtc-1791	241	22	,	,	PUNCT
ijtc-1791	241	23	s.	s.	PROPN
ijtc-1791	241	24	,	,	PUNCT
ijtc-1791	241	25	&	&	CCONJ
ijtc-1791	241	26	febrika	febrika	PROPN
ijtc-1791	241	27	,	,	PUNCT
ijtc-1791	241	28	f.	f.	PROPN
ijtc-1791	241	29	(	(	PUNCT
ijtc-1791	241	30	2022	2022	NUM
ijtc-1791	241	31	)	)	PUNCT
ijtc-1791	241	32	.	.	PUNCT
ijtc-1791	242	1	pendeteksian	pendeteksian	PROPN
ijtc-1791	242	2	fraudulent	fraudulent	ADJ
ijtc-1791	242	3	financial	financial	ADJ
ijtc-1791	242	4	reporting	reporting	NOUN
ijtc-1791	242	5	dengan	dengan	NOUN
ijtc-1791	242	6	earnings	earning	NOUN
ijtc-1791	242	7	manipulation	manipulation	NOUN
ijtc-1791	242	8	financial	financial	ADJ
ijtc-1791	242	9	shenanigans	shenanigan	NOUN
ijtc-1791	242	10	:	:	PUNCT
ijtc-1791	242	11	studi	studi	PROPN
ijtc-1791	242	12	kasus	kasus	PROPN
ijtc-1791	242	13	pt	pt	PROPN
ijtc-1791	242	14	envy	envy	NOUN
ijtc-1791	242	15	technologies	technology	NOUN
ijtc-1791	242	16	indonesia	indonesia	PROPN
ijtc-1791	242	17	tbk	tbk	PROPN
ijtc-1791	242	18	.	.	PUNCT
ijtc-1791	243	1	jurnal	jurnal	ADJ
ijtc-1791	243	2	ilmiah	ilmiah	PROPN
ijtc-1791	243	3	akuntansi	akuntansi	PROPN
ijtc-1791	243	4	dan	dan	PROPN
ijtc-1791	243	5	bisnis	bisnis	PROPN
ijtc-1791	243	6	,	,	PUNCT
ijtc-1791	243	7	7(1	7(1	NUM
ijtc-1791	243	8	)	)	PUNCT
ijtc-1791	243	9	,	,	PUNCT
ijtc-1791	243	10	14–50	14–50	NUM
ijtc-1791	243	11	.	.	PUNCT
ijtc-1791	244	1	https://doi.org/10.38043/jiab.v7i1.3543	https://doi.org/10.38043/jiab.v7i1.3543	NOUN
ijtc-1791	244	2	darmayanti	darmayanti	NOUN
ijtc-1791	244	3	,	,	PUNCT
ijtc-1791	244	4	y.	y.	PROPN
ijtc-1791	244	5	,	,	PUNCT
ijtc-1791	244	6	kassim	kassim	PROPN
ijtc-1791	244	7	,	,	PUNCT
ijtc-1791	244	8	a.	a.	NOUN
ijtc-1791	244	9	a.	a.	NOUN
ijtc-1791	244	10	m.	m.	PROPN
ijtc-1791	244	11	,	,	PUNCT
ijtc-1791	244	12	&	&	CCONJ
ijtc-1791	244	13	suryadimal	suryadimal	PROPN
ijtc-1791	244	14	,	,	PUNCT
ijtc-1791	244	15	s.	s.	PROPN
ijtc-1791	244	16	(	(	PUNCT
ijtc-1791	244	17	2020	2020	NUM
ijtc-1791	244	18	)	)	PUNCT
ijtc-1791	244	19	.	.	PUNCT
ijtc-1791	245	1	the	the	DET
ijtc-1791	245	2	political	political	ADJ
ijtc-1791	245	3	connections	connection	NOUN
ijtc-1791	245	4	and	and	CCONJ
ijtc-1791	245	5	earnings	earning	NOUN
ijtc-1791	245	6	quality	quality	NOUN
ijtc-1791	245	7	in	in	ADP
ijtc-1791	245	8	indonesia	indonesia	PROPN
ijtc-1791	245	9	:	:	PUNCT
ijtc-1791	245	10	a	a	DET
ijtc-1791	245	11	survey	survey	NOUN
ijtc-1791	245	12	literature	literature	NOUN
ijtc-1791	245	13	.	.	PUNCT
ijtc-1791	246	1	akuntabilitas	akuntabilita	NOUN
ijtc-1791	246	2	,	,	PUNCT
ijtc-1791	246	3	14(1	14(1	NUM
ijtc-1791	246	4	)	)	PUNCT
ijtc-1791	246	5	,	,	PUNCT
ijtc-1791	246	6	1–12	1–12	NOUN
ijtc-1791	246	7	.	.	PUNCT
ijtc-1791	247	1	https://doi.org/10.29259/ja.v14i1.10719	https://doi.org/10.29259/ja.v14i1.10719	PROPN
ijtc-1791	247	2	dewi	dewi	PROPN
ijtc-1791	247	3	,	,	PUNCT
ijtc-1791	247	4	a.	a.	PROPN
ijtc-1791	247	5	c.	c.	PROPN
ijtc-1791	247	6	(	(	PUNCT
ijtc-1791	247	7	2017	2017	NUM
ijtc-1791	247	8	)	)	PUNCT
ijtc-1791	247	9	.	.	PUNCT
ijtc-1791	248	1	pengaruh	pengaruh	NOUN
ijtc-1791	248	2	kepemilikan	kepemilikan	PROPN
ijtc-1791	248	3	keluarga	keluarga	PROPN
ijtc-1791	248	4	terhadap	terhadap	PROPN
ijtc-1791	248	5	kualitas	kualitas	PROPN
ijtc-1791	248	6	laba	laba	PROPN
ijtc-1791	248	7	.	.	PUNCT
ijtc-1791	249	1	e	e	X
ijtc-1791	249	2	-	-	NOUN
ijtc-1791	249	3	journal	journal	ADJ
ijtc-1791	249	4	universitas	universita	NOUN
ijtc-1791	249	5	atma	atma	PROPN
ijtc-1791	249	6	jaya	jaya	PROPN
ijtc-1791	249	7	yogyakarta	yogyakarta	PROPN
ijtc-1791	249	8	,	,	PUNCT
ijtc-1791	249	9	1–12	1–12	PROPN
ijtc-1791	249	10	.	.	PUNCT
ijtc-1791	250	1	dharmawan	dharmawan	PROPN
ijtc-1791	250	2	,	,	PUNCT
ijtc-1791	250	3	i.	i.	PROPN
ijtc-1791	250	4	a.	a.	PROPN
ijtc-1791	250	5	,	,	PUNCT
ijtc-1791	250	6	&	&	CCONJ
ijtc-1791	250	7	wijaya	wijaya	PROPN
ijtc-1791	250	8	,	,	PUNCT
ijtc-1791	250	9	e.	e.	PROPN
ijtc-1791	250	10	(	(	PUNCT
ijtc-1791	250	11	2020	2020	NUM
ijtc-1791	250	12	)	)	PUNCT
ijtc-1791	250	13	.	.	PUNCT
ijtc-1791	251	1	pengaruh	pengaruh	NOUN
ijtc-1791	251	2	kepemilikan	kepemilikan	PROPN
ijtc-1791	251	3	keluarga	keluarga	PROPN
ijtc-1791	251	4	terhadap	terhadap	PROPN
ijtc-1791	251	5	kinerja	kinerja	PROPN
ijtc-1791	251	6	perusahaan	perusahaan	PROPN
ijtc-1791	251	7	studi	studi	PROPN
ijtc-1791	251	8	empiris	empiris	PROPN
ijtc-1791	251	9	perusahaan	perusahaan	PROPN
ijtc-1791	251	10	di	di	PROPN
ijtc-1791	251	11	bursa	bursa	PROPN
ijtc-1791	251	12	efek	efek	NOUN
ijtc-1791	251	13	indonesia	indonesia	PROPN
ijtc-1791	251	14	tahun	tahun	PROPN
ijtc-1791	251	15	2011	2011	NUM
ijtc-1791	251	16	.	.	PUNCT
ijtc-1791	252	1	jurnal	jurnal	ADJ
ijtc-1791	252	2	keuangan	keuangan	PROPN
ijtc-1791	252	3	dan	dan	PROPN
ijtc-1791	252	4	perbankan	perbankan	PROPN
ijtc-1791	252	5	,	,	PUNCT
ijtc-1791	252	6	10(2	10(2	NUM
ijtc-1791	252	7	)	)	PUNCT
ijtc-1791	252	8	,	,	PUNCT
ijtc-1791	252	9	64	64	NUM
ijtc-1791	252	10	.	.	PUNCT
ijtc-1791	253	1	https://doi.org/10.35384/jkp.v10i2.176	https://doi.org/10.35384/jkp.v10i2.176	PROPN
ijtc-1791	253	2	fayola	fayola	NOUN
ijtc-1791	253	3	,	,	PUNCT
ijtc-1791	253	4	a.	a.	NOUN
ijtc-1791	253	5	a.	a.	PROPN
ijtc-1791	253	6	,	,	PUNCT
ijtc-1791	253	7	padmalia	padmalia	PROPN
ijtc-1791	253	8	,	,	PUNCT
ijtc-1791	253	9	m.	m.	NOUN
ijtc-1791	253	10	,	,	PUNCT
ijtc-1791	253	11	&	&	CCONJ
ijtc-1791	253	12	effendy	effendy	PROPN
ijtc-1791	253	13	,	,	PUNCT
ijtc-1791	253	14	j.	j.	PROPN
ijtc-1791	253	15	a.	a.	PROPN
ijtc-1791	253	16	(	(	PUNCT
ijtc-1791	253	17	2021	2021	NUM
ijtc-1791	253	18	)	)	PUNCT
ijtc-1791	253	19	.	.	PUNCT
ijtc-1791	254	1	faktor	faktor	NOUN
ijtc-1791	254	2	-	-	PUNCT
ijtc-1791	254	3	faktor	faktor	PROPN
ijtc-1791	254	4	yang	yang	PROPN
ijtc-1791	254	5	merefleksikan	merefleksikan	PROPN
ijtc-1791	254	6	family	family	PROPN
ijtc-1791	254	7	business	business	NOUN
ijtc-1791	254	8	brand	brand	NOUN
ijtc-1791	254	9	dalam	dalam	PROPN
ijtc-1791	254	10	perspektif	perspektif	PROPN
ijtc-1791	254	11	generasi	generasi	PROPN
ijtc-1791	254	12	penerus	penerus	PROPN
ijtc-1791	254	13	perusahaan	perusahaan	PROPN
ijtc-1791	254	14	keluarga	keluarga	PROPN
ijtc-1791	254	15	pada	pada	PROPN
ijtc-1791	254	16	family	family	PROPN
ijtc-1791	254	17	business	business	NOUN
ijtc-1791	254	18	community	community	NOUN
ijtc-1791	254	19	universitas	universita	NOUN
ijtc-1791	254	20	ciputra	ciputra	PROPN
ijtc-1791	254	21	.	.	PUNCT
ijtc-1791	255	1	management	management	NOUN
ijtc-1791	255	2	and	and	CCONJ
ijtc-1791	255	3	sustainable	sustainable	ADJ
ijtc-1791	255	4	development	development	NOUN
ijtc-1791	255	5	journal	journal	NOUN
ijtc-1791	255	6	,	,	PUNCT
ijtc-1791	255	7	3(1	3(1	NUM
ijtc-1791	255	8	)	)	PUNCT
ijtc-1791	255	9	,	,	PUNCT
ijtc-1791	255	10	22–46	22–46	NUM
ijtc-1791	255	11	.	.	PUNCT
ijtc-1791	256	1	https://doi.org/10.46229/msdj.v3i1.243	https://doi.org/10.46229/msdj.v3i1.243	PROPN
ijtc-1791	256	2	hashmi	hashmi	PROPN
ijtc-1791	256	3	,	,	PUNCT
ijtc-1791	256	4	m.	m.	NOUN
ijtc-1791	256	5	a.	a.	PROPN
ijtc-1791	256	6	,	,	PUNCT
ijtc-1791	256	7	brahmana	brahmana	PROPN
ijtc-1791	256	8	,	,	PUNCT
ijtc-1791	256	9	r.	r.	PROPN
ijtc-1791	256	10	k.	k.	PROPN
ijtc-1791	256	11	,	,	PUNCT
ijtc-1791	256	12	&	&	CCONJ
ijtc-1791	256	13	lau	lau	PROPN
ijtc-1791	256	14	,	,	PUNCT
ijtc-1791	256	15	e.	e.	PROPN
ijtc-1791	256	16	(	(	PUNCT
ijtc-1791	256	17	2018	2018	NUM
ijtc-1791	256	18	)	)	PUNCT
ijtc-1791	256	19	.	.	PUNCT
ijtc-1791	257	1	political	political	ADJ
ijtc-1791	257	2	connections	connection	NOUN
ijtc-1791	257	3	,	,	PUNCT
ijtc-1791	257	4	family	family	NOUN
ijtc-1791	257	5	firms	firm	NOUN
ijtc-1791	257	6	and	and	CCONJ
ijtc-1791	257	7	earnings	earning	NOUN
ijtc-1791	257	8	quality	quality	NOUN
ijtc-1791	257	9	.	.	PUNCT
ijtc-1791	258	1	management	management	NOUN
ijtc-1791	258	2	research	research	PROPN
ijtc-1791	258	3	review	review	PROPN
ijtc-1791	258	4	,	,	PUNCT
ijtc-1791	258	5	41(4	41(4	NUM
ijtc-1791	258	6	)	)	PUNCT
ijtc-1791	258	7	,	,	PUNCT
ijtc-1791	258	8	414–432	414–432	NUM
ijtc-1791	258	9	.	.	PUNCT
ijtc-1791	259	1	https://doi.org/10.1108/mrr-05-2017https://www.ilomata.org/index.php/ijtc	https://doi.org/10.1108/mrr-05-2017https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	259	2	the	the	DET
ijtc-1791	259	3	influence	influence	NOUN
ijtc-1791	259	4	of	of	ADP
ijtc-1791	259	5	political	political	ADJ
ijtc-1791	259	6	connections	connection	NOUN
ijtc-1791	259	7	on	on	ADP
ijtc-1791	259	8	earnings	earning	NOUN
ijtc-1791	259	9	quality	quality	NOUN
ijtc-1791	259	10	with	with	ADP
ijtc-1791	259	11	family	family	NOUN
ijtc-1791	259	12	ownership	ownership	NOUN
ijtc-1791	259	13	as	as	ADP
ijtc-1791	259	14	a	a	DET
ijtc-1791	259	15	moderating	moderate	VERB
ijtc-1791	259	16	variable	variable	ADJ
ijtc-1791	259	17	adinata	adinata	NOUN
ijtc-1791	259	18	,	,	PUNCT
ijtc-1791	259	19	suranta	suranta	VERB
ijtc-1791	259	20	125	125	NUM
ijtc-1791	259	21	|	|	NOUN
ijtc-1791	259	22	ilomata	ilomata	PROPN
ijtc-1791	259	23	international	international	ADJ
ijtc-1791	259	24	journal	journal	NOUN
ijtc-1791	259	25	of	of	ADP
ijtc-1791	259	26	tax	tax	PROPN
ijtc-1791	259	27	&	&	CCONJ
ijtc-1791	259	28	accounting	accounting	PROPN
ijtc-1791	259	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	259	30	0136	0136	NUM
ijtc-1791	259	31	huang	huang	PROPN
ijtc-1791	259	32	,	,	PUNCT
ijtc-1791	259	33	q.	q.	PROPN
ijtc-1791	259	34	,	,	PUNCT
ijtc-1791	259	35	cheng	cheng	PROPN
ijtc-1791	259	36	,	,	PUNCT
ijtc-1791	259	37	m.	m.	NOUN
ijtc-1791	259	38	,	,	PUNCT
ijtc-1791	259	39	li	li	PROPN
ijtc-1791	259	40	,	,	PUNCT
ijtc-1791	259	41	w.	w.	PROPN
ijtc-1791	259	42	,	,	PUNCT
ijtc-1791	259	43	&	&	CCONJ
ijtc-1791	259	44	wei	wei	PROPN
ijtc-1791	259	45	,	,	PUNCT
ijtc-1791	259	46	m.	m.	NOUN
ijtc-1791	259	47	(	(	PUNCT
ijtc-1791	259	48	2014	2014	NUM
ijtc-1791	259	49	)	)	PUNCT
ijtc-1791	259	50	.	.	PUNCT
ijtc-1791	260	1	listing	list	VERB
ijtc-1791	260	2	approach	approach	NOUN
ijtc-1791	260	3	,	,	PUNCT
ijtc-1791	260	4	political	political	ADJ
ijtc-1791	260	5	favours	favour	NOUN
ijtc-1791	260	6	and	and	CCONJ
ijtc-1791	260	7	earnings	earning	NOUN
ijtc-1791	260	8	quality	quality	NOUN
ijtc-1791	260	9	:	:	PUNCT
ijtc-1791	260	10	evidence	evidence	NOUN
ijtc-1791	260	11	from	from	ADP
ijtc-1791	260	12	chinese	chinese	ADJ
ijtc-1791	260	13	family	family	NOUN
ijtc-1791	260	14	firms	firm	NOUN
ijtc-1791	260	15	.	.	PUNCT
ijtc-1791	261	1	china	china	PROPN
ijtc-1791	261	2	journal	journal	PROPN
ijtc-1791	261	3	of	of	ADP
ijtc-1791	261	4	accounting	accounting	NOUN
ijtc-1791	261	5	studies	study	NOUN
ijtc-1791	261	6	,	,	PUNCT
ijtc-1791	261	7	2(1	2(1	NUM
ijtc-1791	261	8	)	)	PUNCT
ijtc-1791	261	9	,	,	PUNCT
ijtc-1791	261	10	13–36	13–36	NUM
ijtc-1791	261	11	.	.	PUNCT
ijtc-1791	262	1	https://doi.org/10.1080/21697221.2014.880167	https://doi.org/10.1080/21697221.2014.880167	PROPN
ijtc-1791	262	2	innayah	innayah	NOUN
ijtc-1791	262	3	,	,	PUNCT
ijtc-1791	262	4	m.	m.	NOUN
ijtc-1791	262	5	,	,	PUNCT
ijtc-1791	262	6	&	&	CCONJ
ijtc-1791	262	7	pratama	pratama	NOUN
ijtc-1791	262	8	,	,	PUNCT
ijtc-1791	262	9	b.	b.	PROPN
ijtc-1791	262	10	(	(	PUNCT
ijtc-1791	262	11	2022	2022	NUM
ijtc-1791	262	12	)	)	PUNCT
ijtc-1791	262	13	.	.	PUNCT
ijtc-1791	263	1	political	political	ADJ
ijtc-1791	263	2	connection	connection	NOUN
ijtc-1791	263	3	and	and	CCONJ
ijtc-1791	263	4	board	board	NOUN
ijtc-1791	263	5	characteristic	characteristic	PROPN
ijtc-1791	263	6	’s	’s	PART
ijtc-1791	263	7	effect	effect	NOUN
ijtc-1791	263	8	on	on	ADP
ijtc-1791	263	9	financial	financial	ADJ
ijtc-1791	263	10	performance	performance	NOUN
ijtc-1791	263	11	:	:	PUNCT
ijtc-1791	263	12	evidence	evidence	NOUN
ijtc-1791	263	13	from	from	ADP
ijtc-1791	263	14	indonesian	indonesian	ADJ
ijtc-1791	263	15	banking	banking	NOUN
ijtc-1791	263	16	firm	firm	NOUN
ijtc-1791	263	17	.	.	PUNCT
ijtc-1791	264	1	https://doi.org/10.4108/eai.10-82022.2320876	https://doi.org/10.4108/eai.10-82022.2320876	NOUN
ijtc-1791	264	2	jao	jao	PROPN
ijtc-1791	264	3	,	,	PUNCT
ijtc-1791	264	4	r.	r.	PROPN
ijtc-1791	264	5	,	,	PUNCT
ijtc-1791	264	6	tangke	tangke	NOUN
ijtc-1791	264	7	,	,	PUNCT
ijtc-1791	264	8	p.	p.	NOUN
ijtc-1791	264	9	,	,	PUNCT
ijtc-1791	264	10	holly	holly	PROPN
ijtc-1791	264	11	,	,	PUNCT
ijtc-1791	264	12	a.	a.	PROPN
ijtc-1791	264	13	,	,	PUNCT
ijtc-1791	264	14	mardiana	mardiana	PROPN
ijtc-1791	264	15	,	,	PUNCT
ijtc-1791	264	16	a.	a.	PROPN
ijtc-1791	264	17	,	,	PUNCT
ijtc-1791	264	18	&	&	CCONJ
ijtc-1791	264	19	tandiamal	tandiamal	PROPN
ijtc-1791	264	20	,	,	PUNCT
ijtc-1791	264	21	g.	g.	PROPN
ijtc-1791	264	22	f.	f.	PROPN
ijtc-1791	264	23	(	(	PUNCT
ijtc-1791	264	24	2024	2024	NUM
ijtc-1791	264	25	)	)	PUNCT
ijtc-1791	264	26	.	.	PUNCT
ijtc-1791	265	1	pengaruh	pengaruh	NOUN
ijtc-1791	265	2	kepemilikan	kepemilikan	PROPN
ijtc-1791	265	3	keluarga	keluarga	PROPN
ijtc-1791	265	4	terhadap	terhadap	PROPN
ijtc-1791	265	5	kualitas	kualitas	PROPN
ijtc-1791	265	6	laba	laba	PROPN
ijtc-1791	265	7	dan	dan	PROPN
ijtc-1791	265	8	dampaknya	dampaknya	PROPN
ijtc-1791	265	9	terhadap	terhadap	PROPN
ijtc-1791	265	10	nilai	nilai	PROPN
ijtc-1791	265	11	perusahaan	perusahaan	PROPN
ijtc-1791	265	12	.	.	PROPN
ijtc-1791	266	1	jurnal	jurnal	PROPN
ijtc-1791	266	2	ekonomi	ekonomi	PROPN
ijtc-1791	266	3	bisnis	bisnis	PROPN
ijtc-1791	266	4	,	,	PUNCT
ijtc-1791	266	5	manajemen	manajeman	NOUN
ijtc-1791	266	6	dan	dan	PROPN
ijtc-1791	266	7	akuntansi	akuntansi	PROPN
ijtc-1791	266	8	(	(	PUNCT
ijtc-1791	266	9	jebma	jebma	PROPN
ijtc-1791	266	10	)	)	PUNCT
ijtc-1791	266	11	,	,	PUNCT
ijtc-1791	266	12	4(november	4(november	NOUN
ijtc-1791	266	13	)	)	PUNCT
ijtc-1791	266	14	,	,	PUNCT
ijtc-1791	266	15	2797–7161	2797–7161	NUM
ijtc-1791	266	16	.	.	PUNCT
ijtc-1791	266	17	kesaulya	kesaulya	NOUN
ijtc-1791	266	18	,	,	PUNCT
ijtc-1791	266	19	f.	f.	PROPN
ijtc-1791	266	20	a.	a.	PROPN
ijtc-1791	266	21	,	,	PUNCT
ijtc-1791	266	22	putri	putri	PROPN
ijtc-1791	266	23	,	,	PUNCT
ijtc-1791	266	24	w.	w.	PROPN
ijtc-1791	266	25	,	,	PUNCT
ijtc-1791	266	26	&	&	CCONJ
ijtc-1791	266	27	khairunnisa	khairunnisa	PROPN
ijtc-1791	266	28	,	,	PUNCT
ijtc-1791	266	29	k.	k.	PROPN
ijtc-1791	266	30	(	(	PUNCT
ijtc-1791	266	31	2023	2023	NUM
ijtc-1791	266	32	)	)	PUNCT
ijtc-1791	266	33	.	.	PUNCT
ijtc-1791	267	1	pengaruh	pengaruh	PROPN
ijtc-1791	267	2	koneksi	koneksi	PROPN
ijtc-1791	267	3	politik	politik	PROPN
ijtc-1791	267	4	terhadap	terhadap	PROPN
ijtc-1791	267	5	tingkat	tingkat	PROPN
ijtc-1791	267	6	real	real	ADJ
ijtc-1791	267	7	earnings	earning	NOUN
ijtc-1791	267	8	management	management	NOUN
ijtc-1791	267	9	di	di	X
ijtc-1791	267	10	indonesia	indonesia	PROPN
ijtc-1791	267	11	.	.	PUNCT
ijtc-1791	268	1	perspektif	perspektif	PROPN
ijtc-1791	268	2	akuntansi	akuntansi	PROPN
ijtc-1791	268	3	,	,	PUNCT
ijtc-1791	268	4	6(1	6(1	NUM
ijtc-1791	268	5	)	)	PUNCT
ijtc-1791	268	6	,	,	PUNCT
ijtc-1791	268	7	1–14	1–14	PROPN
ijtc-1791	268	8	.	.	PUNCT
ijtc-1791	269	1	https://doi.org/10.24246/persi.v6i1.p1-14	https://doi.org/10.24246/persi.v6i1.p1-14	PROPN
ijtc-1791	269	2	li	li	PROPN
ijtc-1791	269	3	,	,	PUNCT
ijtc-1791	269	4	c.	c.	PROPN
ijtc-1791	269	5	,	,	PUNCT
ijtc-1791	269	6	wang	wang	PROPN
ijtc-1791	269	7	,	,	PUNCT
ijtc-1791	269	8	y.	y.	PROPN
ijtc-1791	269	9	,	,	PUNCT
ijtc-1791	269	10	wu	wu	PROPN
ijtc-1791	269	11	,	,	PUNCT
ijtc-1791	269	12	l.	l.	PROPN
ijtc-1791	269	13	,	,	PUNCT
ijtc-1791	269	14	&	&	CCONJ
ijtc-1791	269	15	xiao	xiao	PROPN
ijtc-1791	269	16	,	,	PUNCT
ijtc-1791	269	17	j.	j.	PROPN
ijtc-1791	269	18	z.	z.	PROPN
ijtc-1791	269	19	(	(	PUNCT
ijtc-1791	269	20	2016	2016	NUM
ijtc-1791	269	21	)	)	PUNCT
ijtc-1791	269	22	.	.	PUNCT
ijtc-1791	270	1	political	political	ADJ
ijtc-1791	270	2	connections	connection	NOUN
ijtc-1791	270	3	and	and	CCONJ
ijtc-1791	270	4	tax	tax	NOUN
ijtc-1791	270	5	-	-	PUNCT
ijtc-1791	270	6	induced	induce	VERB
ijtc-1791	270	7	earnings	earning	NOUN
ijtc-1791	270	8	management	management	NOUN
ijtc-1791	270	9	:	:	PUNCT
ijtc-1791	270	10	evidence	evidence	NOUN
ijtc-1791	270	11	from	from	ADP
ijtc-1791	270	12	china	china	PROPN
ijtc-1791	270	13	.	.	PUNCT
ijtc-1791	271	1	european	european	PROPN
ijtc-1791	271	2	journal	journal	PROPN
ijtc-1791	271	3	of	of	ADP
ijtc-1791	271	4	finance	finance	NOUN
ijtc-1791	271	5	,	,	PUNCT
ijtc-1791	271	6	22(4–6	22(4–6	PROPN
ijtc-1791	271	7	)	)	PUNCT
ijtc-1791	271	8	,	,	PUNCT
ijtc-1791	271	9	413–431	413–431	NUM
ijtc-1791	271	10	.	.	PUNCT
ijtc-1791	272	1	https://doi.org/10.1080/1351847x.2012.753465	https://doi.org/10.1080/1351847x.2012.753465	PROPN
ijtc-1791	272	2	lungkang	lungkang	PROPN
ijtc-1791	272	3	,	,	PUNCT
ijtc-1791	272	4	f.	f.	PROPN
ijtc-1791	272	5	a.	a.	PROPN
ijtc-1791	272	6	,	,	PUNCT
ijtc-1791	272	7	&	&	CCONJ
ijtc-1791	272	8	muslih	muslih	PROPN
ijtc-1791	272	9	,	,	PUNCT
ijtc-1791	272	10	m.	m.	NOUN
ijtc-1791	272	11	(	(	PUNCT
ijtc-1791	272	12	2020	2020	NUM
ijtc-1791	272	13	)	)	PUNCT
ijtc-1791	272	14	.	.	PUNCT
ijtc-1791	273	1	pengaruh	pengaruh	PROPN
ijtc-1791	273	2	ketepatan	ketepatan	PROPN
ijtc-1791	273	3	waktu	waktu	PROPN
ijtc-1791	273	4	pelaporan	pelaporan	PROPN
ijtc-1791	273	5	,	,	PUNCT
ijtc-1791	273	6	default	default	NOUN
ijtc-1791	273	7	risk	risk	NOUN
ijtc-1791	273	8	,	,	PUNCT
ijtc-1791	273	9	dan	dan	PROPN
ijtc-1791	273	10	political	political	ADJ
ijtc-1791	273	11	connection	connection	NOUN
ijtc-1791	273	12	terhadap	terhadap	PROPN
ijtc-1791	273	13	kualitas	kualitas	PROPN
ijtc-1791	273	14	laba	laba	PROPN
ijtc-1791	273	15	.	.	PUNCT
ijtc-1791	274	1	e	e	X
ijtc-1791	274	2	-	-	ADJ
ijtc-1791	274	3	jurnal	jurnal	ADJ
ijtc-1791	274	4	ekonomi	ekonomi	PROPN
ijtc-1791	274	5	dan	dan	PROPN
ijtc-1791	274	6	bisnis	bisnis	PROPN
ijtc-1791	274	7	universitas	universita	VERB
ijtc-1791	274	8	udayana	udayana	PROPN
ijtc-1791	274	9	,	,	PUNCT
ijtc-1791	274	10	9	9	NUM
ijtc-1791	274	11	,	,	PUNCT
ijtc-1791	274	12	811	811	NUM
ijtc-1791	274	13	.	.	PUNCT
ijtc-1791	275	1	https://doi.org/10.24843/eeb.2020.v09.i09.p01	https://doi.org/10.24843/eeb.2020.v09.i09.p01	NOUN
ijtc-1791	275	2	masripah	masripah	PROPN
ijtc-1791	275	3	,	,	PUNCT
ijtc-1791	275	4	yuliati	yuliati	PROPN
ijtc-1791	275	5	,	,	PUNCT
ijtc-1791	275	6	r.	r.	PROPN
ijtc-1791	275	7	,	,	PUNCT
ijtc-1791	275	8	&	&	CCONJ
ijtc-1791	275	9	anafiah	anafiah	PROPN
ijtc-1791	275	10	,	,	PUNCT
ijtc-1791	275	11	v.	v.	ADP
ijtc-1791	275	12	a.	a.	NOUN
ijtc-1791	275	13	(	(	PUNCT
ijtc-1791	275	14	2015	2015	NUM
ijtc-1791	275	15	)	)	PUNCT
ijtc-1791	275	16	.	.	PUNCT
ijtc-1791	276	1	pengaruh	pengaruh	NOUN
ijtc-1791	276	2	struktur	struktur	VERB
ijtc-1791	276	3	dewan	dewan	PROPN
ijtc-1791	276	4	direksi	direksi	PROPN
ijtc-1791	276	5	dan	dan	PROPN
ijtc-1791	276	6	kepemilikan	kepemilikan	PROPN
ijtc-1791	276	7	keluarga	keluarga	PROPN
ijtc-1791	276	8	terhadap	terhadap	PROPN
ijtc-1791	276	9	kualitas	kualitas	PROPN
ijtc-1791	276	10	laba	laba	PROPN
ijtc-1791	276	11	dan	dan	PROPN
ijtc-1791	276	12	kinerja	kinerja	PROPN
ijtc-1791	276	13	perusahaan	perusahaan	PROPN
ijtc-1791	276	14	.	.	PUNCT
ijtc-1791	277	1	akuntansi	akuntansi	PROPN
ijtc-1791	277	2	manajemen	manajemen	PROPN
ijtc-1791	277	3	,	,	PUNCT
ijtc-1791	277	4	4(2	4(2	NUM
ijtc-1791	277	5	)	)	PUNCT
ijtc-1791	277	6	,	,	PUNCT
ijtc-1791	277	7	218	218	NUM
ijtc-1791	277	8	–	–	SYM
ijtc-1791	277	9	239	239	NUM
ijtc-1791	277	10	.	.	PUNCT
ijtc-1791	278	1	maulana	maulana	PROPN
ijtc-1791	278	2	,	,	PUNCT
ijtc-1791	278	3	a.	a.	PROPN
ijtc-1791	278	4	,	,	PUNCT
ijtc-1791	278	5	&	&	CCONJ
ijtc-1791	278	6	wati	wati	PROPN
ijtc-1791	278	7	,	,	PUNCT
ijtc-1791	278	8	l.	l.	PROPN
ijtc-1791	278	9	n.	n.	PROPN
ijtc-1791	278	10	(	(	PUNCT
ijtc-1791	278	11	2020	2020	NUM
ijtc-1791	278	12	)	)	PUNCT
ijtc-1791	278	13	.	.	PUNCT
ijtc-1791	279	1	pengaruh	pengaruh	PROPN
ijtc-1791	279	2	koneksi	koneksi	PROPN
ijtc-1791	279	3	politik	politik	PROPN
ijtc-1791	279	4	dan	dan	PROPN
ijtc-1791	279	5	struktur	struktur	PROPN
ijtc-1791	279	6	kepemilikan	kepemilikan	PROPN
ijtc-1791	279	7	manajerial	manajerial	PROPN
ijtc-1791	279	8	terhadap	terhadap	PROPN
ijtc-1791	279	9	nilai	nilai	PROPN
ijtc-1791	279	10	perusahaan	perusahaan	PROPN
ijtc-1791	279	11	.	.	PROPN
ijtc-1791	280	1	jurnal	jurnal	PROPN
ijtc-1791	280	2	akuntansi	akuntansi	PROPN
ijtc-1791	280	3	,	,	PUNCT
ijtc-1791	280	4	8(1	8(1	NOUN
ijtc-1791	280	5	)	)	PUNCT
ijtc-1791	280	6	,	,	PUNCT
ijtc-1791	280	7	1–12	1–12	NOUN
ijtc-1791	280	8	.	.	PUNCT
ijtc-1791	281	1	https://doi.org/10.37932/ja.v8i1.59	https://doi.org/10.37932/ja.v8i1.59	PROPN
ijtc-1791	281	2	pamuji	pamuji	PROPN
ijtc-1791	281	3	,	,	PUNCT
ijtc-1791	281	4	b.	b.	PROPN
ijtc-1791	281	5	p.	p.	PROPN
ijtc-1791	281	6	,	,	PUNCT
ijtc-1791	281	7	&	&	CCONJ
ijtc-1791	281	8	naimah	naimah	PROPN
ijtc-1791	281	9	,	,	PUNCT
ijtc-1791	281	10	z.	z.	PROPN
ijtc-1791	281	11	(	(	PUNCT
ijtc-1791	281	12	2022	2022	NUM
ijtc-1791	281	13	)	)	PUNCT
ijtc-1791	281	14	.	.	PUNCT
ijtc-1791	282	1	koneksi	koneksi	PROPN
ijtc-1791	282	2	politik	politik	PROPN
ijtc-1791	282	3	memoderasi	memoderasi	PROPN
ijtc-1791	282	4	hubungan	hubungan	PROPN
ijtc-1791	282	5	struktur	struktur	PROPN
ijtc-1791	282	6	dewan	dewan	PROPN
ijtc-1791	282	7	direksi	direksi	PROPN
ijtc-1791	282	8	dan	dan	PROPN
ijtc-1791	282	9	komisaris	komisaris	PROPN
ijtc-1791	282	10	terhadap	terhadap	PROPN
ijtc-1791	282	11	kualitas	kualitas	PROPN
ijtc-1791	282	12	laba	laba	PROPN
ijtc-1791	282	13	di	di	PROPN
ijtc-1791	282	14	indonesia	indonesia	PROPN
ijtc-1791	282	15	.	.	PUNCT
ijtc-1791	283	1	e	e	X
ijtc-1791	283	2	-	-	ADJ
ijtc-1791	283	3	jurnal	jurnal	ADJ
ijtc-1791	283	4	akuntansi	akuntansi	PROPN
ijtc-1791	283	5	,	,	PUNCT
ijtc-1791	283	6	32(12	32(12	NUM
ijtc-1791	283	7	)	)	PUNCT
ijtc-1791	283	8	,	,	PUNCT
ijtc-1791	283	9	3491	3491	NUM
ijtc-1791	283	10	.	.	PUNCT
ijtc-1791	284	1	https://doi.org/10.24843/eja.2022.v32.i12.p02	https://doi.org/10.24843/eja.2022.v32.i12.p02	NUM
ijtc-1791	284	2	pratiwi	pratiwi	NOUN
ijtc-1791	284	3	,	,	PUNCT
ijtc-1791	284	4	h.	h.	PROPN
ijtc-1791	284	5	r.	r.	PROPN
ijtc-1791	284	6	,	,	PUNCT
ijtc-1791	284	7	&	&	CCONJ
ijtc-1791	284	8	aligarh	aligarh	PROPN
ijtc-1791	284	9	,	,	PUNCT
ijtc-1791	284	10	f.	f.	PROPN
ijtc-1791	284	11	(	(	PUNCT
ijtc-1791	284	12	2021	2021	NUM
ijtc-1791	284	13	)	)	PUNCT
ijtc-1791	284	14	.	.	PUNCT
ijtc-1791	285	1	pengaruh	pengaruh	PROPN
ijtc-1791	285	2	koneksi	koneksi	PROPN
ijtc-1791	285	3	politik	politik	PROPN
ijtc-1791	285	4	,	,	PUNCT
ijtc-1791	285	5	kepemilikan	kepemilikan	PROPN
ijtc-1791	285	6	keluarga	keluarga	PROPN
ijtc-1791	285	7	,	,	PUNCT
ijtc-1791	285	8	ukuran	ukuran	PROPN
ijtc-1791	285	9	perusahaan	perusahaan	PROPN
ijtc-1791	285	10	,	,	PUNCT
ijtc-1791	285	11	dan	dan	PROPN
ijtc-1791	285	12	profitabilitas	profitabilitas	PROPN
ijtc-1791	285	13	terhadap	terhadap	PROPN
ijtc-1791	285	14	nilai	nilai	PROPN
ijtc-1791	285	15	perusahaan	perusahaan	PROPN
ijtc-1791	285	16	.	.	PUNCT
ijtc-1791	286	1	japp	japp	ADJ
ijtc-1791	286	2	:	:	PUNCT
ijtc-1791	286	3	jurnal	jurnal	ADJ
ijtc-1791	286	4	akuntansi	akuntansi	PROPN
ijtc-1791	286	5	,	,	PUNCT
ijtc-1791	286	6	perpajakan	perpajakan	INTJ
ijtc-1791	286	7	,	,	PUNCT
ijtc-1791	286	8	dan	dan	PROPN
ijtc-1791	286	9	portofolio	portofolio	PROPN
ijtc-1791	286	10	,	,	PUNCT
ijtc-1791	286	11	01(01	01(01	PROPN
ijtc-1791	286	12	)	)	PUNCT
ijtc-1791	286	13	,	,	PUNCT
ijtc-1791	286	14	12–22	12–22	NUM
ijtc-1791	286	15	.	.	PUNCT
ijtc-1791	287	1	putri	putri	VERB
ijtc-1791	287	2	,	,	PUNCT
ijtc-1791	287	3	a.	a.	PROPN
ijtc-1791	287	4	r.	r.	PROPN
ijtc-1791	287	5	,	,	PUNCT
ijtc-1791	287	6	&	&	CCONJ
ijtc-1791	287	7	setiawati	setiawati	PROPN
ijtc-1791	287	8	,	,	PUNCT
ijtc-1791	287	9	e.	e.	PROPN
ijtc-1791	287	10	(	(	PUNCT
ijtc-1791	287	11	2022	2022	NUM
ijtc-1791	287	12	)	)	PUNCT
ijtc-1791	287	13	.	.	PUNCT
ijtc-1791	288	1	kepemilikan	kepemilikan	PROPN
ijtc-1791	288	2	keluarga	keluarga	PROPN
ijtc-1791	288	3	,	,	PUNCT
ijtc-1791	288	4	hubungan	hubungan	ADJ
ijtc-1791	288	5	politik	politik	NOUN
ijtc-1791	288	6	,	,	PUNCT
ijtc-1791	288	7	dan	dan	PROPN
ijtc-1791	288	8	family	family	PROPN
ijtc-1791	288	9	aligned	aligned	PROPN
ijtc-1791	288	10	board	board	PROPN
ijtc-1791	288	11	terhadap	terhadap	PROPN
ijtc-1791	288	12	implementasi	implementasi	PROPN
ijtc-1791	288	13	tata	tata	PROPN
ijtc-1791	288	14	kelola	kelola	PROPN
ijtc-1791	288	15	perusahaan	perusahaan	PROPN
ijtc-1791	288	16	.	.	PUNCT
ijtc-1791	289	1	improvement	improvement	PROPN
ijtc-1791	289	2	:	:	PUNCT
ijtc-1791	289	3	jurnal	jurnal	ADJ
ijtc-1791	289	4	manajemen	manajeman	NOUN
ijtc-1791	289	5	dan	dan	PROPN
ijtc-1791	289	6	bisnis	bisnis	PROPN
ijtc-1791	289	7	,	,	PUNCT
ijtc-1791	289	8	2(1	2(1	NUM
ijtc-1791	289	9	)	)	PUNCT
ijtc-1791	289	10	,	,	PUNCT
ijtc-1791	289	11	16	16	NUM
ijtc-1791	289	12	.	.	PUNCT
ijtc-1791	290	1	https://doi.org/10.30651/imp.v2i1.11710	https://doi.org/10.30651/imp.v2i1.11710	PROPN
ijtc-1791	290	2	putri	putri	PROPN
ijtc-1791	290	3	salsabella	salsabella	PROPN
ijtc-1791	290	4	,	,	PUNCT
ijtc-1791	290	5	&	&	CCONJ
ijtc-1791	290	6	supriyanto	supriyanto	PROPN
ijtc-1791	290	7	.	.	PUNCT
ijtc-1791	291	1	(	(	PUNCT
ijtc-1791	291	2	2023	2023	NUM
ijtc-1791	291	3	)	)	PUNCT
ijtc-1791	291	4	.	.	PUNCT
ijtc-1791	292	1	pengaruh	pengaruh	PROPN
ijtc-1791	292	2	politik	politik	PROPN
ijtc-1791	292	3	,	,	PUNCT
ijtc-1791	292	4	perusahaan	perusahaan	PROPN
ijtc-1791	292	5	keluarga	keluarga	PROPN
ijtc-1791	292	6	dan	dan	PROPN
ijtc-1791	292	7	kualitas	kualitas	PROPN
ijtc-1791	292	8	laba	laba	PROPN
ijtc-1791	292	9	di	di	PROPN
ijtc-1791	292	10	indonesia	indonesia	PROPN
ijtc-1791	292	11	.	.	PUNCT
ijtc-1791	293	1	jurnal	jurnal	PROPN
ijtc-1791	293	2	ekuilnomi	ekuilnomi	ADJ
ijtc-1791	293	3	,	,	PUNCT
ijtc-1791	293	4	5(2	5(2	NUM
ijtc-1791	293	5	)	)	PUNCT
ijtc-1791	293	6	,	,	PUNCT
ijtc-1791	293	7	256–265	256–265	NUM
ijtc-1791	293	8	.	.	PUNCT
ijtc-1791	294	1	https://doi.org/10.36985/ekuilnomi.v5i2.732	https://doi.org/10.36985/ekuilnomi.v5i2.732	PROPN
ijtc-1791	294	2	redhwan	redhwan	PROPN
ijtc-1791	294	3	ahmed	ahmed	PROPN
ijtc-1791	294	4	al	al	PROPN
ijtc-1791	294	5	-	-	PUNCT
ijtc-1791	294	6	dhamari	dhamari	PROPN
ijtc-1791	294	7	,	,	PUNCT
ijtc-1791	294	8	k.	k.	PROPN
ijtc-1791	294	9	n.	n.	PROPN
ijtc-1791	294	10	i.	i.	PROPN
ijtc-1791	294	11	k.	k.	PROPN
ijtc-1791	294	12	i.	i.	PROPN
ijtc-1791	294	13	(	(	PUNCT
ijtc-1791	294	14	2016	2016	NUM
ijtc-1791	294	15	)	)	PUNCT
ijtc-1791	294	16	.	.	PUNCT
ijtc-1791	295	1	cash	cash	NOUN
ijtc-1791	295	2	holdings	holding	NOUN
ijtc-1791	295	3	,	,	PUNCT
ijtc-1791	295	4	political	political	ADJ
ijtc-1791	295	5	connections	connection	NOUN
ijtc-1791	295	6	,	,	PUNCT
ijtc-1791	295	7	and	and	CCONJ
ijtc-1791	295	8	earnings	earning	NOUN
ijtc-1791	295	9	quality	quality	NOUN
ijtc-1791	295	10	:	:	PUNCT
ijtc-1791	295	11	some	some	DET
ijtc-1791	295	12	evidence	evidence	NOUN
ijtc-1791	295	13	from	from	ADP
ijtc-1791	295	14	malaysia	malaysia	PROPN
ijtc-1791	295	15	.	.	PROPN
ijtc-1791	296	1	11	11	NUM
ijtc-1791	296	2	,	,	PUNCT
ijtc-1791	296	3	1–23	1–23	PROPN
ijtc-1791	296	4	.	.	PUNCT
ijtc-1791	297	1	supatmi	supatmi	PROPN
ijtc-1791	297	2	,	,	PUNCT
ijtc-1791	297	3	s.	s.	PROPN
ijtc-1791	297	4	,	,	PUNCT
ijtc-1791	297	5	&	&	CCONJ
ijtc-1791	297	6	putri	putri	PROPN
ijtc-1791	297	7	,	,	PUNCT
ijtc-1791	297	8	i.	i.	PROPN
ijtc-1791	297	9	d.	d.	PROPN
ijtc-1791	297	10	(	(	PUNCT
ijtc-1791	297	11	2022	2022	NUM
ijtc-1791	297	12	)	)	PUNCT
ijtc-1791	297	13	.	.	PUNCT
ijtc-1791	298	1	pengaruh	pengaruh	PROPN
ijtc-1791	298	2	koneksi	koneksi	PROPN
ijtc-1791	298	3	politik	politik	PROPN
ijtc-1791	298	4	terhadap	terhadap	PROPN
ijtc-1791	298	5	praktik	praktik	PROPN
ijtc-1791	298	6	manajemen	manajeman	NOUN
ijtc-1791	298	7	laba	laba	PROPN
ijtc-1791	298	8	riil	riil	PROPN
ijtc-1791	298	9	pada	pada	PROPN
ijtc-1791	298	10	perusahaan	perusahaan	PROPN
ijtc-1791	298	11	manufaktur	manufaktur	PROPN
ijtc-1791	298	12	di	di	PROPN
ijtc-1791	298	13	indonesia	indonesia	PROPN
ijtc-1791	298	14	.	.	PUNCT
ijtc-1791	299	1	owner	owner	PROPN
ijtc-1791	299	2	,	,	PUNCT
ijtc-1791	299	3	6(3	6(3	NUM
ijtc-1791	299	4	)	)	PUNCT
ijtc-1791	299	5	,	,	PUNCT
ijtc-1791	299	6	2955–2966	2955–2966	NUM
ijtc-1791	299	7	.	.	PUNCT
ijtc-1791	300	1	https://doi.org/10.33395/owner.v6i3.927	https://doi.org/10.33395/owner.v6i3.927	PROPN
ijtc-1791	300	2	uliyah	uliyah	PROPN
ijtc-1791	300	3	,	,	PUNCT
ijtc-1791	300	4	p.	p.	PROPN
ijtc-1791	300	5	r.	r.	PROPN
ijtc-1791	300	6	,	,	PUNCT
ijtc-1791	300	7	prawira	prawira	PROPN
ijtc-1791	300	8	jp	jp	PROPN
ijtc-1791	300	9	,	,	PUNCT
ijtc-1791	300	10	y.	y.	PROPN
ijtc-1791	300	11	,	,	PUNCT
ijtc-1791	300	12	&	&	CCONJ
ijtc-1791	300	13	hastuti	hastuti	PROPN
ijtc-1791	300	14	,	,	PUNCT
ijtc-1791	300	15	j.	j.	PROPN
ijtc-1791	300	16	(	(	PUNCT
ijtc-1791	300	17	2023	2023	NUM
ijtc-1791	300	18	)	)	PUNCT
ijtc-1791	300	19	.	.	PUNCT
ijtc-1791	301	1	pengaruh	pengaruh	NOUN
ijtc-1791	301	2	kepemilikan	kepemilikan	PROPN
ijtc-1791	301	3	keluarga	keluarga	PROPN
ijtc-1791	301	4	terhadap	terhadap	PROPN
ijtc-1791	301	5	kinerja	kinerja	PROPN
ijtc-1791	301	6	perusahaan	perusahaan	PROPN
ijtc-1791	301	7	pada	pada	PROPN
ijtc-1791	301	8	perusahaan	perusahaan	PROPN
ijtc-1791	301	9	manufaktur	manufaktur	PROPN
ijtc-1791	301	10	yang	yang	PROPN
ijtc-1791	301	11	terdaftar	terdaftar	PROPN
ijtc-1791	301	12	di	di	PROPN
ijtc-1791	301	13	bursa	bursa	PROPN
ijtc-1791	301	14	efek	efek	NOUN
ijtc-1791	301	15	indonesia	indonesia	PROPN
ijtc-1791	301	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	301	17	the	the	DET
ijtc-1791	301	18	influence	influence	NOUN
ijtc-1791	301	19	of	of	ADP
ijtc-1791	301	20	political	political	ADJ
ijtc-1791	301	21	connections	connection	NOUN
ijtc-1791	301	22	on	on	ADP
ijtc-1791	301	23	earnings	earning	NOUN
ijtc-1791	301	24	quality	quality	NOUN
ijtc-1791	301	25	with	with	ADP
ijtc-1791	301	26	family	family	NOUN
ijtc-1791	301	27	ownership	ownership	NOUN
ijtc-1791	301	28	as	as	ADP
ijtc-1791	301	29	a	a	DET
ijtc-1791	301	30	moderating	moderate	VERB
ijtc-1791	301	31	variable	variable	ADJ
ijtc-1791	301	32	adinata	adinata	NOUN
ijtc-1791	301	33	,	,	PUNCT
ijtc-1791	301	34	suranta	suranta	VERB
ijtc-1791	301	35	126	126	NUM
ijtc-1791	301	36	|	|	ADV
ijtc-1791	301	37	ilomata	ilomata	PROPN
ijtc-1791	301	38	international	international	ADJ
ijtc-1791	301	39	journal	journal	NOUN
ijtc-1791	301	40	of	of	ADP
ijtc-1791	301	41	tax	tax	PROPN
ijtc-1791	301	42	&	&	CCONJ
ijtc-1791	301	43	accounting	accounting	PROPN
ijtc-1791	301	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1791	301	45	sekolah	sekolah	PROPN
ijtc-1791	301	46	tinggi	tinggi	PROPN
ijtc-1791	301	47	ilmu	ilmu	PROPN
ijtc-1791	301	48	manajemen	manajeman	NOUN
ijtc-1791	301	49	indonesia	indonesia	PROPN
ijtc-1791	301	50	(	(	PUNCT
ijtc-1791	301	51	stimi	stimi	PROPN
ijtc-1791	301	52	)	)	PUNCT
ijtc-1791	301	53	meulaboh	meulaboh	NOUN
ijtc-1791	301	54	.	.	PUNCT
ijtc-1791	302	1	journal	journal	PROPN
ijtc-1791	302	2	of	of	ADP
ijtc-1791	302	3	management	management	NOUN
ijtc-1791	302	4	development	development	NOUN
ijtc-1791	302	5	,	,	PUNCT
ijtc-1791	302	6	1(2	1(2	NUM
ijtc-1791	302	7	)	)	PUNCT
ijtc-1791	302	8	,	,	PUNCT
ijtc-1791	302	9	1–10	1–10	NOUN
ijtc-1791	302	10	.	.	PUNCT
ijtc-1791	303	1	https://journal.stimi.ac.id/index.php/jmd	https://journal.stimi.ac.id/index.php/jmd	X
ijtc-1791	304	1	wijaya	wijaya	INTJ
ijtc-1791	304	2	,	,	PUNCT
ijtc-1791	304	3	y.	y.	PROPN
ijtc-1791	304	4	a.	a.	PROPN
ijtc-1791	304	5	,	,	PUNCT
ijtc-1791	304	6	&	&	CCONJ
ijtc-1791	304	7	merry	merry	PROPN
ijtc-1791	304	8	susanti	susanti	PROPN
ijtc-1791	304	9	.	.	PUNCT
ijtc-1791	305	1	(	(	PUNCT
ijtc-1791	305	2	2024	2024	NUM
ijtc-1791	305	3	)	)	PUNCT
ijtc-1791	305	4	.	.	PUNCT
ijtc-1791	306	1	pengaruh	pengaruh	PROPN
ijtc-1791	306	2	koneksi	koneksi	PROPN
ijtc-1791	306	3	politik	politik	PROPN
ijtc-1791	306	4	dan	dan	PROPN
ijtc-1791	306	5	struktur	struktur	PROPN
ijtc-1791	306	6	kepemilikan	kepemilikan	PROPN
ijtc-1791	306	7	manajerial	manajerial	PROPN
ijtc-1791	306	8	terhadap	terhadap	PROPN
ijtc-1791	306	9	nilai	nilai	PROPN
ijtc-1791	306	10	perusahaan	perusahaan	PROPN
ijtc-1791	306	11	.	.	PROPN
ijtc-1791	307	1	jurnal	jurnal	PROPN
ijtc-1791	307	2	akuntansi	akuntansi	PROPN
ijtc-1791	307	3	,	,	PUNCT
ijtc-1791	307	4	4(1	4(1	NUM
ijtc-1791	307	5	)	)	PUNCT
ijtc-1791	307	6	,	,	PUNCT
ijtc-1791	307	7	1–12	1–12	NOUN
ijtc-1791	307	8	.	.	PUNCT
ijtc-1791	308	1	https://doi.org/10.37932/ja.v8i1.59	https://doi.org/10.37932/ja.v8i1.59	PROPN
ijtc-1791	308	2	yeh	yeh	PROPN
ijtc-1791	308	3	,	,	PUNCT
ijtc-1791	308	4	y.	y.	PROPN
ijtc-1791	308	5	,	,	PUNCT
ijtc-1791	308	6	lee	lee	PROPN
ijtc-1791	308	7	,	,	PUNCT
ijtc-1791	308	8	t.	t.	PROPN
ijtc-1791	308	9	,	,	PUNCT
ijtc-1791	308	10	&	&	CCONJ
ijtc-1791	308	11	woidtke	woidtke	PROPN
ijtc-1791	308	12	,	,	PUNCT
ijtc-1791	308	13	t.	t.	PROPN
ijtc-1791	308	14	(	(	PUNCT
ijtc-1791	308	15	2001	2001	NUM
ijtc-1791	308	16	)	)	PUNCT
ijtc-1791	308	17	.	.	PUNCT
ijtc-1791	309	1	family	family	NOUN
ijtc-1791	309	2	control	control	NOUN
ijtc-1791	309	3	and	and	CCONJ
ijtc-1791	309	4	corporate	corporate	ADJ
ijtc-1791	309	5	governance	governance	NOUN
ijtc-1791	309	6	:	:	PUNCT
ijtc-1791	309	7	evidence	evidence	NOUN
ijtc-1791	309	8	from	from	ADP
ijtc-1791	309	9	taiwan	taiwan	PROPN
ijtc-1791	309	10	.	.	PUNCT
ijtc-1791	310	1	international	international	ADJ
ijtc-1791	310	2	review	review	NOUN
ijtc-1791	310	3	of	of	ADP
ijtc-1791	310	4	finance	finance	NOUN
ijtc-1791	310	5	,	,	PUNCT
ijtc-1791	310	6	2(1–2	2(1–2	PROPN
ijtc-1791	310	7	)	)	PUNCT
ijtc-1791	310	8	,	,	PUNCT
ijtc-1791	310	9	21–48	21–48	NUM
ijtc-1791	310	10	.	.	NOUN
ijtc-1791	310	11	https://doi.org/10.1111/14682443.00014	https://doi.org/10.1111/14682443.00014	PROPN
ijtc-1791	311	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN