id	sid	tid	token	lemma	pos
ijtc-238	1	1	the	the	DET
ijtc-238	1	2	illomata	illomata	PROPN
ijtc-238	1	3	international	international	PROPN
ijtc-238	1	4	journal	journal	PROPN
ijtc-238	1	5	of	of	ADP
ijtc-238	1	6	management	management	NOUN
ijtc-238	1	7	ilomata	ilomata	PROPN
ijtc-238	1	8	international	international	ADJ
ijtc-238	1	9	journal	journal	NOUN
ijtc-238	1	10	of	of	ADP
ijtc-238	1	11	tax	tax	PROPN
ijtc-238	1	12	&	&	CCONJ
ijtc-238	1	13	accounting	accounting	PROPN
ijtc-238	1	14	(	(	PUNCT
ijtc-238	1	15	ijtc	ijtc	PROPN
ijtc-238	1	16	)	)	PUNCT
ijtc-238	1	17	p	p	X
ijtc-238	1	18	-	-	PUNCT
ijtc-238	1	19	issn	issn	NOUN
ijtc-238	1	20	:	:	PUNCT
ijtc-238	1	21	2714	2714	NUM
ijtc-238	1	22	-	-	SYM
ijtc-238	1	23	9838	9838	NUM
ijtc-238	1	24	;	;	PUNCT
ijtc-238	1	25	e	e	X
ijtc-238	1	26	-	-	PUNCT
ijtc-238	1	27	issn	issn	NOUN
ijtc-238	1	28	:	:	PUNCT
ijtc-238	1	29	2714	2714	NUM
ijtc-238	1	30	-	-	SYM
ijtc-238	1	31	9846	9846	NUM
ijtc-238	1	32	volume	volume	NOUN
ijtc-238	1	33	2	2	NUM
ijtc-238	1	34	,	,	PUNCT
ijtc-238	1	35	issue	issue	NOUN
ijtc-238	1	36	31	31	NUM
ijtc-238	1	37	july	july	PROPN
ijtc-238	1	38	2021	2021	NUM
ijtc-238	1	39	page	page	NOUN
ijtc-238	1	40	no	no	NOUN
ijtc-238	1	41	.	.	NOUN
ijtc-238	2	1	175	175	NUM
ijtc-238	2	2	-	-	SYM
ijtc-238	2	3	183	183	NUM
ijtc-238	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-238	2	5	175	175	NUM
ijtc-238	2	6	|	|	ADV
ijtc-238	2	7	ilomata	ilomata	NOUN
ijtc-238	2	8	international	international	ADJ
ijtc-238	2	9	journal	journal	NOUN
ijtc-238	2	10	of	of	ADP
ijtc-238	2	11	tax	tax	PROPN
ijtc-238	2	12	&	&	CCONJ
ijtc-238	2	13	accounting	accounting	PROPN
ijtc-238	2	14	volume	volume	NOUN
ijtc-238	2	15	2	2	NUM
ijtc-238	2	16	issue	issue	NOUN
ijtc-238	2	17	3	3	NUM
ijtc-238	2	18	,	,	PUNCT
ijtc-238	2	19	july	july	PROPN
ijtc-238	2	20	2021	2021	NUM
ijtc-238	2	21	the	the	DET
ijtc-238	2	22	influence	influence	NOUN
ijtc-238	2	23	of	of	ADP
ijtc-238	2	24	corporate	corporate	ADJ
ijtc-238	2	25	governance	governance	NOUN
ijtc-238	2	26	perception	perception	NOUN
ijtc-238	2	27	index	index	NOUN
ijtc-238	2	28	,	,	PUNCT
ijtc-238	2	29	profitability	profitability	NOUN
ijtc-238	2	30	ratio	ratio	NOUN
ijtc-238	2	31	and	and	CCONJ
ijtc-238	2	32	firm	firm	ADJ
ijtc-238	2	33	size	size	NOUN
ijtc-238	2	34	to	to	ADP
ijtc-238	2	35	company	company	NOUN
ijtc-238	2	36	value	value	NOUN
ijtc-238	2	37	(	(	PUNCT
ijtc-238	2	38	cgpi	cgpi	NOUN
ijtc-238	2	39	and	and	CCONJ
ijtc-238	2	40	listed	list	VERB
ijtc-238	2	41	companies	company	NOUN
ijtc-238	2	42	on	on	ADP
ijtc-238	2	43	the	the	DET
ijtc-238	2	44	idx	idx	PROPN
ijtc-238	2	45	)	)	PUNCT
ijtc-238	2	46	eva	eva	PROPN
ijtc-238	2	47	safina	safina	PROPN
ijtc-238	2	48	rose1	rose1	PROPN
ijtc-238	2	49	,	,	PUNCT
ijtc-238	2	50	siti	siti	PROPN
ijtc-238	2	51	arbainah2	arbainah2	PROPN
ijtc-238	2	52	,	,	PUNCT
ijtc-238	2	53	suko	suko	PROPN
ijtc-238	2	54	raharjo3	raharjo3	PROPN
ijtc-238	2	55	,	,	PUNCT
ijtc-238	2	56	ardian	ardian	ADJ
ijtc-238	2	57	widiarto4	widiarto4	NOUN
ijtc-238	2	58	1234politeknik	1234politeknik	NUM
ijtc-238	2	59	negeri	negeri	PROPN
ijtc-238	2	60	semarang	semarang	PROPN
ijtc-238	2	61	correspondent	correspondent	NOUN
ijtc-238	2	62	:	:	PUNCT
ijtc-238	2	63	arbainah.siti@gmail.com	arbainah.siti@gmail.com	NUM
ijtc-238	2	64	,	,	PUNCT
ijtc-238	2	65	ardian.widiarto@polines.ac.id	ardian.widiarto@polines.ac.id	PUNCT
ijtc-238	2	66	submitted	submit	VERB
ijtc-238	2	67	:	:	PUNCT
ijtc-238	2	68	june	june	PROPN
ijtc-238	2	69	22	22	NUM
ijtc-238	2	70	,	,	PUNCT
ijtc-238	2	71	2021	2021	NUM
ijtc-238	2	72	revised	revise	VERB
ijtc-238	2	73	:	:	PUNCT
ijtc-238	2	74	july	july	PROPN
ijtc-238	2	75	15	15	NUM
ijtc-238	2	76	,	,	PUNCT
ijtc-238	2	77	2021	2021	NUM
ijtc-238	2	78	published	publish	VERB
ijtc-238	2	79	:	:	PUNCT
ijtc-238	2	80	july	july	PROPN
ijtc-238	2	81	31	31	NUM
ijtc-238	2	82	,	,	PUNCT
ijtc-238	2	83	2021	2021	NUM
ijtc-238	2	84	abstract	abstract	NOUN
ijtc-238	2	85	this	this	DET
ijtc-238	2	86	research	research	NOUN
ijtc-238	2	87	is	be	AUX
ijtc-238	2	88	based	base	VERB
ijtc-238	2	89	on	on	ADP
ijtc-238	2	90	the	the	DET
ijtc-238	2	91	problem	problem	NOUN
ijtc-238	2	92	of	of	ADP
ijtc-238	2	93	what	what	DET
ijtc-238	2	94	factors	factor	NOUN
ijtc-238	2	95	can	can	AUX
ijtc-238	2	96	affect	affect	VERB
ijtc-238	2	97	the	the	DET
ijtc-238	2	98	value	value	NOUN
ijtc-238	2	99	of	of	ADP
ijtc-238	2	100	company	company	NOUN
ijtc-238	2	101	in	in	ADP
ijtc-238	2	102	the	the	DET
ijtc-238	2	103	form	form	NOUN
ijtc-238	2	104	of	of	ADP
ijtc-238	2	105	book	book	NOUN
ijtc-238	2	106	value	value	NOUN
ijtc-238	2	107	of	of	ADP
ijtc-238	2	108	shares	share	NOUN
ijtc-238	2	109	(	(	PUNCT
ijtc-238	2	110	pbv	pbv	VERB
ijtc-238	2	111	)	)	PUNCT
ijtc-238	2	112	in	in	ADP
ijtc-238	2	113	companies	company	NOUN
ijtc-238	2	114	that	that	PRON
ijtc-238	2	115	are	be	AUX
ijtc-238	2	116	ranked	rank	VERB
ijtc-238	2	117	cgpi	cgpi	NOUN
ijtc-238	2	118	and	and	CCONJ
ijtc-238	2	119	listed	list	VERB
ijtc-238	2	120	on	on	ADP
ijtc-238	2	121	the	the	DET
ijtc-238	2	122	idx	idx	PROPN
ijtc-238	2	123	20142018	20142018	NUM
ijtc-238	2	124	.	.	PUNCT
ijtc-238	3	1	cgpi	cgpi	NOUN
ijtc-238	3	2	itself	itself	PRON
ijtc-238	3	3	is	be	AUX
ijtc-238	3	4	a	a	DET
ijtc-238	3	5	corporate	corporate	ADJ
ijtc-238	3	6	governance	governance	NOUN
ijtc-238	3	7	index	index	NOUN
ijtc-238	3	8	given	give	VERB
ijtc-238	3	9	by	by	ADP
ijtc-238	3	10	the	the	DET
ijtc-238	3	11	iicg	iicg	ADJ
ijtc-238	3	12	institution	institution	NOUN
ijtc-238	3	13	to	to	ADP
ijtc-238	3	14	participating	participate	VERB
ijtc-238	3	15	companies	company	NOUN
ijtc-238	3	16	in	in	ADP
ijtc-238	3	17	accordance	accordance	NOUN
ijtc-238	3	18	with	with	ADP
ijtc-238	3	19	the	the	DET
ijtc-238	3	20	results	result	NOUN
ijtc-238	3	21	of	of	ADP
ijtc-238	3	22	research	research	NOUN
ijtc-238	3	23	on	on	ADP
ijtc-238	3	24	corporate	corporate	ADJ
ijtc-238	3	25	governance	governance	NOUN
ijtc-238	3	26	mechanisms	mechanism	NOUN
ijtc-238	3	27	.	.	PUNCT
ijtc-238	4	1	this	this	DET
ijtc-238	4	2	study	study	NOUN
ijtc-238	4	3	aims	aim	VERB
ijtc-238	4	4	to	to	PART
ijtc-238	4	5	analyze	analyze	VERB
ijtc-238	4	6	the	the	DET
ijtc-238	4	7	effect	effect	NOUN
ijtc-238	4	8	of	of	ADP
ijtc-238	4	9	the	the	DET
ijtc-238	4	10	corporate	corporate	ADJ
ijtc-238	4	11	governance	governance	NOUN
ijtc-238	4	12	perception	perception	NOUN
ijtc-238	4	13	index	index	NOUN
ijtc-238	4	14	,	,	PUNCT
ijtc-238	4	15	profitability	profitability	NOUN
ijtc-238	4	16	ratios	ratio	NOUN
ijtc-238	4	17	,	,	PUNCT
ijtc-238	4	18	and	and	CCONJ
ijtc-238	4	19	company	company	NOUN
ijtc-238	4	20	size	size	NOUN
ijtc-238	4	21	on	on	ADP
ijtc-238	4	22	firm	firm	ADJ
ijtc-238	4	23	value	value	NOUN
ijtc-238	4	24	in	in	ADP
ijtc-238	4	25	companies	company	NOUN
ijtc-238	4	26	that	that	PRON
ijtc-238	4	27	are	be	AUX
ijtc-238	4	28	ranked	rank	VERB
ijtc-238	4	29	cgpi	cgpi	NOUN
ijtc-238	4	30	and	and	CCONJ
ijtc-238	4	31	listed	list	VERB
ijtc-238	4	32	on	on	ADP
ijtc-238	4	33	the	the	DET
ijtc-238	4	34	idx	idx	NOUN
ijtc-238	4	35	during	during	ADP
ijtc-238	4	36	the	the	DET
ijtc-238	4	37	2014	2014	NUM
ijtc-238	4	38	-	-	SYM
ijtc-238	4	39	2018	2018	NUM
ijtc-238	4	40	period	period	NOUN
ijtc-238	4	41	with	with	ADP
ijtc-238	4	42	a	a	DET
ijtc-238	4	43	sample	sample	NOUN
ijtc-238	4	44	of	of	ADP
ijtc-238	4	45	11	11	NUM
ijtc-238	4	46	companies	company	NOUN
ijtc-238	4	47	using	use	VERB
ijtc-238	4	48	purposive	purposive	ADJ
ijtc-238	4	49	sampling	sample	VERB
ijtc-238	4	50	technique	technique	NOUN
ijtc-238	4	51	.	.	PUNCT
ijtc-238	5	1	the	the	DET
ijtc-238	5	2	results	result	NOUN
ijtc-238	5	3	of	of	ADP
ijtc-238	5	4	multiple	multiple	ADJ
ijtc-238	5	5	linear	linear	ADJ
ijtc-238	5	6	regression	regression	NOUN
ijtc-238	5	7	statistical	statistical	ADJ
ijtc-238	5	8	analysis	analysis	NOUN
ijtc-238	5	9	show	show	VERB
ijtc-238	5	10	that	that	SCONJ
ijtc-238	5	11	(	(	PUNCT
ijtc-238	5	12	1	1	X
ijtc-238	5	13	)	)	PUNCT
ijtc-238	5	14	the	the	DET
ijtc-238	5	15	effect	effect	NOUN
ijtc-238	5	16	of	of	ADP
ijtc-238	5	17	cgpi	cgpi	NOUN
ijtc-238	5	18	on	on	ADP
ijtc-238	5	19	book	book	NOUN
ijtc-238	5	20	value	value	NOUN
ijtc-238	5	21	of	of	ADP
ijtc-238	5	22	shares	share	NOUN
ijtc-238	5	23	(	(	PUNCT
ijtc-238	5	24	pbv	pbv	ADJ
ijtc-238	5	25	)	)	PUNCT
ijtc-238	5	26	is	be	AUX
ijtc-238	5	27	positive	positive	ADJ
ijtc-238	5	28	and	and	CCONJ
ijtc-238	5	29	significant	significant	ADJ
ijtc-238	5	30	(	(	PUNCT
ijtc-238	5	31	2	2	NUM
ijtc-238	5	32	)	)	PUNCT
ijtc-238	5	33	the	the	DET
ijtc-238	5	34	effect	effect	NOUN
ijtc-238	5	35	of	of	ADP
ijtc-238	5	36	roa	roa	PROPN
ijtc-238	5	37	on	on	ADP
ijtc-238	5	38	book	book	NOUN
ijtc-238	5	39	value	value	NOUN
ijtc-238	5	40	of	of	ADP
ijtc-238	5	41	shares	share	NOUN
ijtc-238	5	42	(	(	PUNCT
ijtc-238	5	43	pbv	pbv	ADJ
ijtc-238	5	44	)	)	PUNCT
ijtc-238	5	45	does	do	AUX
ijtc-238	5	46	not	not	PART
ijtc-238	5	47	have	have	VERB
ijtc-238	5	48	a	a	DET
ijtc-238	5	49	positive	positive	ADJ
ijtc-238	5	50	and	and	CCONJ
ijtc-238	5	51	significant	significant	ADJ
ijtc-238	5	52	effect	effect	NOUN
ijtc-238	5	53	(	(	PUNCT
ijtc-238	5	54	3	3	X
ijtc-238	5	55	)	)	PUNCT
ijtc-238	5	56	effect	effect	NOUN
ijtc-238	5	57	of	of	ADP
ijtc-238	5	58	roe	roe	PROPN
ijtc-238	5	59	on	on	ADP
ijtc-238	5	60	firm	firm	ADJ
ijtc-238	5	61	value	value	NOUN
ijtc-238	5	62	(	(	PUNCT
ijtc-238	5	63	pbv	pbv	VERB
ijtc-238	5	64	)	)	PUNCT
ijtc-238	5	65	is	be	AUX
ijtc-238	5	66	positive	positive	ADJ
ijtc-238	5	67	and	and	CCONJ
ijtc-238	5	68	significant	significant	ADJ
ijtc-238	5	69	(	(	PUNCT
ijtc-238	5	70	4	4	NUM
ijtc-238	5	71	)	)	PUNCT
ijtc-238	5	72	the	the	DET
ijtc-238	5	73	influence	influence	NOUN
ijtc-238	5	74	of	of	ADP
ijtc-238	5	75	company	company	NOUN
ijtc-238	5	76	size	size	NOUN
ijtc-238	5	77	on	on	ADP
ijtc-238	5	78	company	company	NOUN
ijtc-238	5	79	value	value	NOUN
ijtc-238	5	80	(	(	PUNCT
ijtc-238	5	81	pbv	pbv	NOUN
ijtc-238	5	82	)	)	PUNCT
ijtc-238	5	83	does	do	AUX
ijtc-238	5	84	not	not	PART
ijtc-238	5	85	have	have	VERB
ijtc-238	5	86	a	a	DET
ijtc-238	5	87	positive	positive	ADJ
ijtc-238	5	88	and	and	CCONJ
ijtc-238	5	89	significant	significant	ADJ
ijtc-238	5	90	effect	effect	NOUN
ijtc-238	5	91	(	(	PUNCT
ijtc-238	5	92	5	5	NUM
ijtc-238	5	93	)	)	PUNCT
ijtc-238	5	94	cgpi	cgpi	NOUN
ijtc-238	5	95	,	,	PUNCT
ijtc-238	5	96	return	return	VERB
ijtc-238	5	97	on	on	ADP
ijtc-238	5	98	assets	asset	NOUN
ijtc-238	5	99	,	,	PUNCT
ijtc-238	5	100	return	return	VERB
ijtc-238	5	101	on	on	ADP
ijtc-238	5	102	equity	equity	NOUN
ijtc-238	5	103	,	,	PUNCT
ijtc-238	5	104	and	and	CCONJ
ijtc-238	5	105	company	company	NOUN
ijtc-238	5	106	size	size	NOUN
ijtc-238	5	107	simultaneously	simultaneously	ADV
ijtc-238	5	108	have	have	VERB
ijtc-238	5	109	an	an	DET
ijtc-238	5	110	influence	influence	NOUN
ijtc-238	5	111	on	on	ADP
ijtc-238	5	112	firm	firm	ADJ
ijtc-238	5	113	value	value	NOUN
ijtc-238	5	114	.	.	PUNCT
ijtc-238	6	1	keyword	keyword	NOUN
ijtc-238	6	2	:	:	PUNCT
ijtc-238	6	3	corporate	corporate	ADJ
ijtc-238	6	4	governance	governance	NOUN
ijtc-238	6	5	perception	perception	NOUN
ijtc-238	6	6	index	index	NOUN
ijtc-238	6	7	,	,	PUNCT
ijtc-238	6	8	roa	roa	PROPN
ijtc-238	6	9	,	,	PUNCT
ijtc-238	6	10	roe	roe	PROPN
ijtc-238	6	11	,	,	PUNCT
ijtc-238	6	12	company	company	NOUN
ijtc-238	6	13	size	size	NOUN
ijtc-238	6	14	,	,	PUNCT
ijtc-238	6	15	pbv	pbv	VERB
ijtc-238	6	16	introduction	introduction	NOUN
ijtc-238	6	17	the	the	DET
ijtc-238	6	18	company	company	NOUN
ijtc-238	6	19	's	's	PART
ijtc-238	6	20	goal	goal	NOUN
ijtc-238	6	21	is	be	AUX
ijtc-238	6	22	to	to	PART
ijtc-238	6	23	maximize	maximize	VERB
ijtc-238	6	24	the	the	DET
ijtc-238	6	25	value	value	NOUN
ijtc-238	6	26	of	of	ADP
ijtc-238	6	27	the	the	DET
ijtc-238	6	28	company	company	NOUN
ijtc-238	6	29	.	.	PUNCT
ijtc-238	7	1	salvatore	salvatore	PROPN
ijtc-238	7	2	(	(	PUNCT
ijtc-238	7	3	1989	1989	NUM
ijtc-238	7	4	)	)	PUNCT
ijtc-238	8	1	[	[	X
ijtc-238	8	2	1	1	X
ijtc-238	8	3	]	]	PUNCT
ijtc-238	8	4	states	state	VERB
ijtc-238	8	5	that	that	SCONJ
ijtc-238	8	6	companies	company	NOUN
ijtc-238	8	7	exist	exist	VERB
ijtc-238	8	8	because	because	SCONJ
ijtc-238	8	9	the	the	DET
ijtc-238	8	10	company	company	NOUN
ijtc-238	8	11	's	's	PART
ijtc-238	8	12	economy	economy	NOUN
ijtc-238	8	13	produces	produce	VERB
ijtc-238	8	14	production	production	NOUN
ijtc-238	8	15	and	and	CCONJ
ijtc-238	8	16	distribution	distribution	NOUN
ijtc-238	8	17	and	and	CCONJ
ijtc-238	8	18	provides	provide	VERB
ijtc-238	8	19	great	great	ADJ
ijtc-238	8	20	benefits	benefit	NOUN
ijtc-238	8	21	for	for	ADP
ijtc-238	8	22	employers	employer	NOUN
ijtc-238	8	23	,	,	PUNCT
ijtc-238	8	24	workers	worker	NOUN
ijtc-238	8	25	,	,	PUNCT
ijtc-238	8	26	and	and	CCONJ
ijtc-238	8	27	other	other	ADJ
ijtc-238	8	28	resource	resource	NOUN
ijtc-238	8	29	owners	owner	NOUN
ijtc-238	8	30	.	.	PUNCT
ijtc-238	9	1	firm	firm	ADJ
ijtc-238	9	2	value	value	NOUN
ijtc-238	9	3	is	be	AUX
ijtc-238	9	4	related	relate	VERB
ijtc-238	9	5	to	to	ADP
ijtc-238	9	6	the	the	DET
ijtc-238	9	7	company	company	NOUN
ijtc-238	9	8	's	's	PART
ijtc-238	9	9	stock	stock	NOUN
ijtc-238	9	10	performance	performance	NOUN
ijtc-238	9	11	.	.	PUNCT
ijtc-238	10	1	this	this	DET
ijtc-238	10	2	statement	statement	NOUN
ijtc-238	10	3	is	be	AUX
ijtc-238	10	4	supported	support	VERB
ijtc-238	10	5	by	by	ADP
ijtc-238	10	6	maksum	maksum	NOUN
ijtc-238	10	7	(	(	PUNCT
ijtc-238	10	8	2005	2005	NUM
ijtc-238	10	9	)	)	PUNCT
ijtc-238	10	10	which	which	PRON
ijtc-238	10	11	states	state	VERB
ijtc-238	10	12	that	that	SCONJ
ijtc-238	10	13	the	the	DET
ijtc-238	10	14	value	value	NOUN
ijtc-238	10	15	of	of	ADP
ijtc-238	10	16	the	the	DET
ijtc-238	10	17	company	company	NOUN
ijtc-238	10	18	in	in	ADP
ijtc-238	10	19	the	the	DET
ijtc-238	10	20	eyes	eye	NOUN
ijtc-238	10	21	of	of	ADP
ijtc-238	10	22	investors	investor	NOUN
ijtc-238	10	23	increases	increase	VERB
ijtc-238	10	24	as	as	ADP
ijtc-238	10	25	a	a	DET
ijtc-238	10	26	result	result	NOUN
ijtc-238	10	27	of	of	ADP
ijtc-238	10	28	their	their	PRON
ijtc-238	10	29	increased	increase	VERB
ijtc-238	10	30	trust	trust	NOUN
ijtc-238	10	31	in	in	ADP
ijtc-238	10	32	the	the	DET
ijtc-238	10	33	company	company	NOUN
ijtc-238	10	34	.	.	PUNCT
ijtc-238	11	1	firm	firm	ADJ
ijtc-238	11	2	value	value	NOUN
ijtc-238	11	3	can	can	AUX
ijtc-238	11	4	be	be	AUX
ijtc-238	11	5	measured	measure	VERB
ijtc-238	11	6	through	through	ADP
ijtc-238	11	7	various	various	ADJ
ijtc-238	11	8	aspects	aspect	NOUN
ijtc-238	11	9	,	,	PUNCT
ijtc-238	11	10	one	one	NUM
ijtc-238	11	11	of	of	ADP
ijtc-238	11	12	which	which	PRON
ijtc-238	11	13	is	be	AUX
ijtc-238	11	14	proxied	proxie	VERB
ijtc-238	11	15	by	by	ADP
ijtc-238	11	16	price	price	NOUN
ijtc-238	11	17	to	to	ADP
ijtc-238	11	18	book	book	NOUN
ijtc-238	11	19	value	value	NOUN
ijtc-238	11	20	(	(	PUNCT
ijtc-238	11	21	pbv	pbv	ADJ
ijtc-238	11	22	)	)	PUNCT
ijtc-238	11	23	.	.	PUNCT
ijtc-238	12	1	one	one	NUM
ijtc-238	12	2	of	of	ADP
ijtc-238	12	3	the	the	DET
ijtc-238	12	4	things	thing	NOUN
ijtc-238	12	5	that	that	PRON
ijtc-238	12	6	can	can	AUX
ijtc-238	12	7	affect	affect	VERB
ijtc-238	12	8	company	company	NOUN
ijtc-238	12	9	value	value	NOUN
ijtc-238	12	10	is	be	AUX
ijtc-238	12	11	good	good	ADJ
ijtc-238	12	12	corporate	corporate	ADJ
ijtc-238	12	13	governance	governance	NOUN
ijtc-238	12	14	.	.	PUNCT
ijtc-238	13	1	in	in	ADP
ijtc-238	13	2	indonesia	indonesia	PROPN
ijtc-238	13	3	,	,	PUNCT
ijtc-238	13	4	currently	currently	ADV
ijtc-238	13	5	many	many	ADJ
ijtc-238	13	6	organizations	organization	NOUN
ijtc-238	13	7	are	be	AUX
ijtc-238	13	8	interested	interested	ADJ
ijtc-238	13	9	in	in	ADP
ijtc-238	13	10	studying	study	VERB
ijtc-238	13	11	corporate	corporate	ADJ
ijtc-238	13	12	governance	governance	NOUN
ijtc-238	13	13	issues	issue	NOUN
ijtc-238	13	14	such	such	ADJ
ijtc-238	13	15	as	as	ADP
ijtc-238	13	16	academics	academic	NOUN
ijtc-238	13	17	who	who	PRON
ijtc-238	13	18	have	have	AUX
ijtc-238	13	19	established	establish	VERB
ijtc-238	13	20	various	various	ADJ
ijtc-238	13	21	forums	forum	NOUN
ijtc-238	13	22	one	one	NOUN
ijtc-238	13	23	among	among	ADP
ijtc-238	13	24	them	they	PRON
ijtc-238	13	25	is	be	AUX
ijtc-238	13	26	the	the	DET
ijtc-238	13	27	indonesian	indonesian	PROPN
ijtc-238	13	28	institute	institute	PROPN
ijtc-238	13	29	for	for	ADP
ijtc-238	13	30	corporate	corporate	ADJ
ijtc-238	13	31	governance	governance	NOUN
ijtc-238	13	32	(	(	PUNCT
ijtc-238	13	33	iicg	iicg	NOUN
ijtc-238	13	34	)	)	PUNCT
ijtc-238	13	35	.	.	PUNCT
ijtc-238	14	1	iicg	iicg	VERB
ijtc-238	14	2	in	in	ADP
ijtc-238	14	3	collaboration	collaboration	NOUN
ijtc-238	14	4	with	with	ADP
ijtc-238	14	5	the	the	DET
ijtc-238	14	6	national	national	PROPN
ijtc-238	14	7	committee	committee	PROPN
ijtc-238	14	8	on	on	ADP
ijtc-238	14	9	companies	company	NOUN
ijtc-238	14	10	conducts	conduct	VERB
ijtc-238	14	11	research	research	NOUN
ijtc-238	14	12	studies	study	NOUN
ijtc-238	14	13	and	and	CCONJ
ijtc-238	14	14	assessments	assessment	NOUN
ijtc-238	14	15	on	on	ADP
ijtc-238	14	16	the	the	DET
ijtc-238	14	17	implementation	implementation	NOUN
ijtc-238	14	18	of	of	ADP
ijtc-238	14	19	good	good	ADJ
ijtc-238	14	20	corporate	corporate	ADJ
ijtc-238	14	21	governance	governance	NOUN
ijtc-238	14	22	,	,	PUNCT
ijtc-238	14	23	both	both	CCONJ
ijtc-238	14	24	public	public	ADJ
ijtc-238	14	25	and	and	CCONJ
ijtc-238	14	26	private	private	ADJ
ijtc-238	14	27	,	,	PUNCT
ijtc-238	14	28	banking	banking	NOUN
ijtc-238	14	29	,	,	PUNCT
ijtc-238	14	30	and	and	CCONJ
ijtc-238	14	31	state	state	NOUN
ijtc-238	14	32	-	-	PUNCT
ijtc-238	14	33	owned	own	VERB
ijtc-238	14	34	enterprises	enterprise	NOUN
ijtc-238	14	35	in	in	ADP
ijtc-238	14	36	indonesia	indonesia	PROPN
ijtc-238	14	37	.	.	PUNCT
ijtc-238	15	1	the	the	DET
ijtc-238	15	2	results	result	NOUN
ijtc-238	15	3	are	be	AUX
ijtc-238	15	4	then	then	ADV
ijtc-238	15	5	published	publish	VERB
ijtc-238	15	6	nationally	nationally	ADV
ijtc-238	15	7	and	and	CCONJ
ijtc-238	15	8	internationally	internationally	ADV
ijtc-238	15	9	by	by	ADP
ijtc-238	15	10	the	the	DET
ijtc-238	15	11	swa	swa	PROPN
ijtc-238	15	12	magazine	magazine	NOUN
ijtc-238	15	13	and	and	CCONJ
ijtc-238	15	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-238	15	15	mailto:arbainah.siti@gmail.com	mailto:arbainah.siti@gmail.com	NOUN
ijtc-238	15	16	mailto:ardian.widiarto@polines.ac.id	mailto:ardian.widiarto@polines.ac.id	ADP
ijtc-238	15	17	the	the	DET
ijtc-238	15	18	influence	influence	NOUN
ijtc-238	15	19	of	of	ADP
ijtc-238	15	20	corporate	corporate	ADJ
ijtc-238	15	21	governance	governance	NOUN
ijtc-238	15	22	perception	perception	NOUN
ijtc-238	15	23	index	index	NOUN
ijtc-238	15	24	,	,	PUNCT
ijtc-238	15	25	profitability	profitability	NOUN
ijtc-238	15	26	ratio	ratio	NOUN
ijtc-238	15	27	,	,	PUNCT
ijtc-238	15	28	and	and	CCONJ
ijtc-238	15	29	firm	firm	ADJ
ijtc-238	15	30	size	size	NOUN
ijtc-238	15	31	to	to	ADP
ijtc-238	15	32	company	company	NOUN
ijtc-238	15	33	value	value	NOUN
ijtc-238	15	34	(	(	PUNCT
ijtc-238	15	35	cgpi	cgpi	NOUN
ijtc-238	15	36	and	and	CCONJ
ijtc-238	15	37	listed	list	VERB
ijtc-238	15	38	companies	company	NOUN
ijtc-238	15	39	on	on	ADP
ijtc-238	15	40	the	the	DET
ijtc-238	15	41	idx	idx	PROPN
ijtc-238	15	42	)	)	PUNCT
ijtc-238	15	43	eva	eva	PROPN
ijtc-238	15	44	safina	safina	PROPN
ijtc-238	15	45	rose	rise	VERB
ijtc-238	15	46	,	,	PUNCT
ijtc-238	15	47	siti	siti	PROPN
ijtc-238	15	48	arbainah	arbainah	PROPN
ijtc-238	15	49	,	,	PUNCT
ijtc-238	15	50	suko	suko	PROPN
ijtc-238	15	51	raharjo	raharjo	PROPN
ijtc-238	15	52	&	&	CCONJ
ijtc-238	15	53	ardian	ardian	PROPN
ijtc-238	15	54	widiarto	widiarto	VERB
ijtc-238	15	55	176	176	NUM
ijtc-238	15	56	|	|	ADV
ijtc-238	15	57	ilomata	ilomata	PROPN
ijtc-238	15	58	international	international	ADJ
ijtc-238	15	59	journal	journal	NOUN
ijtc-238	15	60	of	of	ADP
ijtc-238	15	61	tax	tax	PROPN
ijtc-238	15	62	&	&	CCONJ
ijtc-238	15	63	accounting	accounting	PROPN
ijtc-238	15	64	volume	volume	NOUN
ijtc-238	15	65	2	2	NUM
ijtc-238	15	66	issue	issue	NOUN
ijtc-238	15	67	31	31	NUM
ijtc-238	15	68	,	,	PUNCT
ijtc-238	15	69	july	july	PROPN
ijtc-238	15	70	2021	2021	NUM
ijtc-238	15	71	the	the	DET
ijtc-238	15	72	iicg	iicg	NOUN
ijtc-238	15	73	website	website	NOUN
ijtc-238	15	74	.	.	PUNCT
ijtc-238	16	1	the	the	DET
ijtc-238	16	2	resulting	result	VERB
ijtc-238	16	3	product	product	NOUN
ijtc-238	16	4	is	be	AUX
ijtc-238	16	5	the	the	DET
ijtc-238	16	6	corporate	corporate	ADJ
ijtc-238	16	7	governance	governance	NOUN
ijtc-238	16	8	perception	perception	NOUN
ijtc-238	16	9	index	index	NOUN
ijtc-238	16	10	.	.	PUNCT
ijtc-238	17	1	one	one	NUM
ijtc-238	17	2	of	of	ADP
ijtc-238	17	3	the	the	DET
ijtc-238	17	4	interesting	interesting	ADJ
ijtc-238	17	5	things	thing	NOUN
ijtc-238	17	6	studied	study	VERB
ijtc-238	17	7	is	be	AUX
ijtc-238	17	8	the	the	DET
ijtc-238	17	9	anomaly	anomaly	NOUN
ijtc-238	17	10	between	between	ADP
ijtc-238	17	11	the	the	DET
ijtc-238	17	12	ranking	ranking	NOUN
ijtc-238	17	13	results	result	NOUN
ijtc-238	17	14	and	and	CCONJ
ijtc-238	17	15	the	the	DET
ijtc-238	17	16	performance	performance	NOUN
ijtc-238	17	17	of	of	ADP
ijtc-238	17	18	a	a	DET
ijtc-238	17	19	company	company	NOUN
ijtc-238	17	20	.	.	PUNCT
ijtc-238	18	1	this	this	DET
ijtc-238	18	2	anomaly	anomaly	NOUN
ijtc-238	18	3	that	that	PRON
ijtc-238	18	4	will	will	AUX
ijtc-238	18	5	be	be	AUX
ijtc-238	18	6	used	use	VERB
ijtc-238	18	7	in	in	ADP
ijtc-238	18	8	this	this	DET
ijtc-238	18	9	study	study	NOUN
ijtc-238	18	10	will	will	AUX
ijtc-238	18	11	raise	raise	VERB
ijtc-238	18	12	the	the	DET
ijtc-238	18	13	question	question	NOUN
ijtc-238	18	14	whether	whether	SCONJ
ijtc-238	18	15	the	the	DET
ijtc-238	18	16	cgpi	cgpi	NOUN
ijtc-238	18	17	score	score	NOUN
ijtc-238	18	18	is	be	AUX
ijtc-238	18	19	really	really	ADV
ijtc-238	18	20	effective	effective	ADJ
ijtc-238	18	21	in	in	ADP
ijtc-238	18	22	assessing	assess	VERB
ijtc-238	18	23	the	the	DET
ijtc-238	18	24	performance	performance	NOUN
ijtc-238	18	25	of	of	ADP
ijtc-238	18	26	the	the	DET
ijtc-238	18	27	company	company	NOUN
ijtc-238	18	28	where	where	SCONJ
ijtc-238	18	29	this	this	PRON
ijtc-238	18	30	will	will	AUX
ijtc-238	18	31	determine	determine	VERB
ijtc-238	18	32	the	the	DET
ijtc-238	18	33	value	value	NOUN
ijtc-238	18	34	of	of	ADP
ijtc-238	18	35	the	the	DET
ijtc-238	18	36	company	company	NOUN
ijtc-238	18	37	.	.	PUNCT
ijtc-238	19	1	in	in	ADP
ijtc-238	19	2	addition	addition	NOUN
ijtc-238	19	3	to	to	ADP
ijtc-238	19	4	being	be	AUX
ijtc-238	19	5	an	an	DET
ijtc-238	19	6	indicator	indicator	NOUN
ijtc-238	19	7	of	of	ADP
ijtc-238	19	8	the	the	DET
ijtc-238	19	9	company	company	NOUN
ijtc-238	19	10	's	's	PART
ijtc-238	19	11	ability	ability	NOUN
ijtc-238	19	12	to	to	PART
ijtc-238	19	13	meet	meet	VERB
ijtc-238	19	14	the	the	DET
ijtc-238	19	15	obligations	obligation	NOUN
ijtc-238	19	16	of	of	ADP
ijtc-238	19	17	the	the	DET
ijtc-238	19	18	owners	owner	NOUN
ijtc-238	19	19	of	of	ADP
ijtc-238	19	20	capital	capital	NOUN
ijtc-238	19	21	,	,	PUNCT
ijtc-238	19	22	company	company	NOUN
ijtc-238	19	23	profit	profit	NOUN
ijtc-238	19	24	is	be	AUX
ijtc-238	19	25	also	also	ADV
ijtc-238	19	26	an	an	DET
ijtc-238	19	27	element	element	NOUN
ijtc-238	19	28	in	in	ADP
ijtc-238	19	29	the	the	DET
ijtc-238	19	30	creation	creation	NOUN
ijtc-238	19	31	of	of	ADP
ijtc-238	19	32	company	company	NOUN
ijtc-238	19	33	value	value	NOUN
ijtc-238	19	34	that	that	PRON
ijtc-238	19	35	shows	show	VERB
ijtc-238	19	36	the	the	DET
ijtc-238	19	37	company	company	NOUN
ijtc-238	19	38	's	's	PART
ijtc-238	19	39	prospects	prospect	NOUN
ijtc-238	19	40	in	in	ADP
ijtc-238	19	41	the	the	DET
ijtc-238	19	42	future	future	NOUN
ijtc-238	19	43	.	.	PUNCT
ijtc-238	20	1	profitability	profitability	NOUN
ijtc-238	20	2	ratio	ratio	NOUN
ijtc-238	20	3	can	can	AUX
ijtc-238	20	4	be	be	AUX
ijtc-238	20	5	proxied	proxie	VERB
ijtc-238	20	6	by	by	ADP
ijtc-238	20	7	return	return	NOUN
ijtc-238	20	8	on	on	ADP
ijtc-238	20	9	asset	asset	NOUN
ijtc-238	20	10	(	(	PUNCT
ijtc-238	20	11	roa	roa	PROPN
ijtc-238	20	12	)	)	PUNCT
ijtc-238	20	13	and	and	CCONJ
ijtc-238	20	14	return	return	VERB
ijtc-238	20	15	on	on	ADP
ijtc-238	20	16	equity	equity	NOUN
ijtc-238	20	17	(	(	PUNCT
ijtc-238	20	18	roe	roe	PROPN
ijtc-238	20	19	)	)	PUNCT
ijtc-238	20	20	.	.	PUNCT
ijtc-238	21	1	on	on	ADP
ijtc-238	21	2	the	the	DET
ijtc-238	21	3	other	other	ADJ
ijtc-238	21	4	hand	hand	NOUN
ijtc-238	21	5	,	,	PUNCT
ijtc-238	21	6	company	company	NOUN
ijtc-238	21	7	size	size	NOUN
ijtc-238	21	8	is	be	AUX
ijtc-238	21	9	also	also	ADV
ijtc-238	21	10	an	an	DET
ijtc-238	21	11	important	important	ADJ
ijtc-238	21	12	aspect	aspect	NOUN
ijtc-238	21	13	in	in	ADP
ijtc-238	21	14	determining	determine	VERB
ijtc-238	21	15	company	company	NOUN
ijtc-238	21	16	value	value	NOUN
ijtc-238	21	17	.	.	PUNCT
ijtc-238	22	1	the	the	DET
ijtc-238	22	2	size	size	NOUN
ijtc-238	22	3	of	of	ADP
ijtc-238	22	4	the	the	DET
ijtc-238	22	5	company	company	NOUN
ijtc-238	22	6	referred	refer	VERB
ijtc-238	22	7	to	to	ADP
ijtc-238	22	8	in	in	ADP
ijtc-238	22	9	this	this	DET
ijtc-238	22	10	study	study	NOUN
ijtc-238	22	11	is	be	AUX
ijtc-238	22	12	to	to	PART
ijtc-238	22	13	see	see	VERB
ijtc-238	22	14	how	how	SCONJ
ijtc-238	22	15	much	much	ADJ
ijtc-238	22	16	assets	asset	NOUN
ijtc-238	22	17	a	a	DET
ijtc-238	22	18	company	company	NOUN
ijtc-238	22	19	owns	own	VERB
ijtc-238	22	20	.	.	PUNCT
ijtc-238	23	1	the	the	DET
ijtc-238	23	2	assets	asset	NOUN
ijtc-238	23	3	owned	own	VERB
ijtc-238	23	4	by	by	ADP
ijtc-238	23	5	the	the	DET
ijtc-238	23	6	company	company	NOUN
ijtc-238	23	7	represent	represent	VERB
ijtc-238	23	8	the	the	DET
ijtc-238	23	9	rights	right	NOUN
ijtc-238	23	10	and	and	CCONJ
ijtc-238	23	11	obligations	obligation	NOUN
ijtc-238	23	12	as	as	ADV
ijtc-238	23	13	well	well	ADV
ijtc-238	23	14	as	as	ADP
ijtc-238	23	15	the	the	DET
ijtc-238	23	16	company	company	NOUN
ijtc-238	23	17	's	's	PART
ijtc-238	23	18	capital	capital	NOUN
ijtc-238	23	19	.	.	PUNCT
ijtc-238	24	1	companies	company	NOUN
ijtc-238	24	2	that	that	PRON
ijtc-238	24	3	participate	participate	VERB
ijtc-238	24	4	in	in	ADP
ijtc-238	24	5	cgpi	cgpi	NOUN
ijtc-238	24	6	have	have	AUX
ijtc-238	24	7	been	be	AUX
ijtc-238	24	8	confirmed	confirm	VERB
ijtc-238	24	9	to	to	PART
ijtc-238	24	10	have	have	VERB
ijtc-238	24	11	a	a	DET
ijtc-238	24	12	good	good	ADJ
ijtc-238	24	13	and	and	CCONJ
ijtc-238	24	14	general	general	ADJ
ijtc-238	24	15	reputation	reputation	NOUN
ijtc-238	24	16	in	in	ADP
ijtc-238	24	17	the	the	DET
ijtc-238	24	18	community	community	NOUN
ijtc-238	24	19	with	with	ADP
ijtc-238	24	20	a	a	DET
ijtc-238	24	21	large	large	ADJ
ijtc-238	24	22	number	number	NOUN
ijtc-238	24	23	of	of	ADP
ijtc-238	24	24	assets	asset	NOUN
ijtc-238	24	25	generated	generate	VERB
ijtc-238	24	26	because	because	SCONJ
ijtc-238	24	27	the	the	DET
ijtc-238	24	28	majority	majority	NOUN
ijtc-238	24	29	of	of	ADP
ijtc-238	24	30	cgpi	cgpi	NOUN
ijtc-238	24	31	participants	participant	NOUN
ijtc-238	24	32	are	be	AUX
ijtc-238	24	33	public	public	ADJ
ijtc-238	24	34	,	,	PUNCT
ijtc-238	24	35	private	private	ADJ
ijtc-238	24	36	,	,	PUNCT
ijtc-238	24	37	banking	banking	NOUN
ijtc-238	24	38	,	,	PUNCT
ijtc-238	24	39	state	state	NOUN
ijtc-238	24	40	-	-	PUNCT
ijtc-238	24	41	owned	own	VERB
ijtc-238	24	42	companies	company	NOUN
ijtc-238	24	43	and	and	CCONJ
ijtc-238	24	44	even	even	ADV
ijtc-238	24	45	regional	regional	ADJ
ijtc-238	24	46	own	own	ADJ
ijtc-238	24	47	enterprise	enterprise	NOUN
ijtc-238	24	48	.	.	PUNCT
ijtc-238	25	1	companies	company	NOUN
ijtc-238	25	2	with	with	ADP
ijtc-238	25	3	large	large	ADJ
ijtc-238	25	4	assets	asset	NOUN
ijtc-238	25	5	will	will	AUX
ijtc-238	25	6	usually	usually	ADV
ijtc-238	25	7	get	get	VERB
ijtc-238	25	8	more	more	ADJ
ijtc-238	25	9	attention	attention	NOUN
ijtc-238	25	10	from	from	ADP
ijtc-238	25	11	the	the	DET
ijtc-238	25	12	public	public	NOUN
ijtc-238	25	13	and	and	CCONJ
ijtc-238	25	14	investors	investor	NOUN
ijtc-238	25	15	.	.	PUNCT
ijtc-238	26	1	this	this	PRON
ijtc-238	26	2	will	will	AUX
ijtc-238	26	3	cause	cause	VERB
ijtc-238	26	4	companies	company	NOUN
ijtc-238	26	5	to	to	PART
ijtc-238	26	6	be	be	AUX
ijtc-238	26	7	more	more	ADV
ijtc-238	26	8	careful	careful	ADJ
ijtc-238	26	9	in	in	ADP
ijtc-238	26	10	their	their	PRON
ijtc-238	26	11	financial	financial	ADJ
ijtc-238	26	12	reporting	reporting	NOUN
ijtc-238	26	13	.	.	PUNCT
ijtc-238	27	1	it	it	PRON
ijtc-238	27	2	is	be	AUX
ijtc-238	27	3	hoped	hope	VERB
ijtc-238	27	4	that	that	SCONJ
ijtc-238	27	5	the	the	DET
ijtc-238	27	6	company	company	NOUN
ijtc-238	27	7	will	will	AUX
ijtc-238	27	8	always	always	ADV
ijtc-238	27	9	strive	strive	VERB
ijtc-238	27	10	to	to	PART
ijtc-238	27	11	maintain	maintain	VERB
ijtc-238	27	12	financial	financial	ADJ
ijtc-238	27	13	performance	performance	NOUN
ijtc-238	27	14	stability	stability	NOUN
ijtc-238	27	15	which	which	PRON
ijtc-238	27	16	will	will	AUX
ijtc-238	27	17	certainly	certainly	ADV
ijtc-238	27	18	have	have	VERB
ijtc-238	27	19	an	an	DET
ijtc-238	27	20	impact	impact	NOUN
ijtc-238	27	21	on	on	ADP
ijtc-238	27	22	company	company	NOUN
ijtc-238	27	23	value	value	NOUN
ijtc-238	27	24	.	.	PUNCT
ijtc-238	28	1	agency	agency	NOUN
ijtc-238	28	2	theory	theory	NOUN
ijtc-238	28	3	is	be	AUX
ijtc-238	28	4	the	the	DET
ijtc-238	28	5	basis	basis	NOUN
ijtc-238	28	6	used	use	VERB
ijtc-238	28	7	to	to	PART
ijtc-238	28	8	explain	explain	VERB
ijtc-238	28	9	corporate	corporate	ADJ
ijtc-238	28	10	governance	governance	NOUN
ijtc-238	28	11	.	.	PUNCT
ijtc-238	29	1	this	this	DET
ijtc-238	29	2	theory	theory	NOUN
ijtc-238	29	3	contains	contain	VERB
ijtc-238	29	4	an	an	DET
ijtc-238	29	5	explanation	explanation	NOUN
ijtc-238	29	6	of	of	ADP
ijtc-238	29	7	the	the	DET
ijtc-238	29	8	relationship	relationship	NOUN
ijtc-238	29	9	between	between	ADP
ijtc-238	29	10	agent	agent	NOUN
ijtc-238	29	11	as	as	ADP
ijtc-238	29	12	manager	manager	NOUN
ijtc-238	29	13	and	and	CCONJ
ijtc-238	29	14	principal	principal	NOUN
ijtc-238	29	15	as	as	ADP
ijtc-238	29	16	owner	owner	NOUN
ijtc-238	29	17	(	(	PUNCT
ijtc-238	29	18	wijayanti	wijayanti	PROPN
ijtc-238	29	19	and	and	CCONJ
ijtc-238	29	20	mutmainah	mutmainah	PROPN
ijtc-238	29	21	,	,	PUNCT
ijtc-238	29	22	2012	2012	NUM
ijtc-238	29	23	)	)	PUNCT
ijtc-238	29	24	.	.	PUNCT
ijtc-238	30	1	in	in	ADP
ijtc-238	30	2	practice	practice	NOUN
ijtc-238	30	3	,	,	PUNCT
ijtc-238	30	4	the	the	DET
ijtc-238	30	5	owner	owner	NOUN
ijtc-238	30	6	will	will	AUX
ijtc-238	30	7	give	give	VERB
ijtc-238	30	8	authority	authority	NOUN
ijtc-238	30	9	to	to	ADP
ijtc-238	30	10	the	the	DET
ijtc-238	30	11	manager	manager	NOUN
ijtc-238	30	12	in	in	ADP
ijtc-238	30	13	the	the	DET
ijtc-238	30	14	hope	hope	NOUN
ijtc-238	30	15	that	that	SCONJ
ijtc-238	30	16	the	the	DET
ijtc-238	30	17	manager	manager	NOUN
ijtc-238	30	18	will	will	AUX
ijtc-238	30	19	give	give	VERB
ijtc-238	30	20	his	his	PRON
ijtc-238	30	21	best	good	ADJ
ijtc-238	30	22	to	to	PART
ijtc-238	30	23	achieve	achieve	VERB
ijtc-238	30	24	the	the	DET
ijtc-238	30	25	owner	owner	NOUN
ijtc-238	30	26	's	's	PART
ijtc-238	30	27	goals	goal	NOUN
ijtc-238	30	28	,	,	PUNCT
ijtc-238	30	29	namely	namely	ADV
ijtc-238	30	30	maximizing	maximize	VERB
ijtc-238	30	31	company	company	NOUN
ijtc-238	30	32	value	value	NOUN
ijtc-238	30	33	.	.	PUNCT
ijtc-238	31	1	however	however	ADV
ijtc-238	31	2	,	,	PUNCT
ijtc-238	31	3	problems	problem	NOUN
ijtc-238	31	4	arise	arise	VERB
ijtc-238	31	5	from	from	ADP
ijtc-238	31	6	the	the	DET
ijtc-238	31	7	separation	separation	NOUN
ijtc-238	31	8	of	of	ADP
ijtc-238	31	9	ownership	ownership	NOUN
ijtc-238	31	10	and	and	CCONJ
ijtc-238	31	11	management	management	NOUN
ijtc-238	31	12	,	,	PUNCT
ijtc-238	31	13	which	which	PRON
ijtc-238	31	14	is	be	AUX
ijtc-238	31	15	known	know	VERB
ijtc-238	31	16	as	as	ADP
ijtc-238	31	17	agency	agency	NOUN
ijtc-238	31	18	problems	problem	NOUN
ijtc-238	31	19	.	.	PUNCT
ijtc-238	32	1	agency	agency	NOUN
ijtc-238	32	2	problems	problem	NOUN
ijtc-238	32	3	arise	arise	VERB
ijtc-238	32	4	from	from	ADP
ijtc-238	32	5	a	a	DET
ijtc-238	32	6	conflict	conflict	NOUN
ijtc-238	32	7	of	of	ADP
ijtc-238	32	8	interest	interest	NOUN
ijtc-238	32	9	between	between	ADP
ijtc-238	32	10	the	the	DET
ijtc-238	32	11	owner	owner	NOUN
ijtc-238	32	12	(	(	PUNCT
ijtc-238	32	13	shareholder	shareholder	NOUN
ijtc-238	32	14	)	)	PUNCT
ijtc-238	32	15	and	and	CCONJ
ijtc-238	32	16	the	the	DET
ijtc-238	32	17	agent	agent	NOUN
ijtc-238	32	18	(	(	PUNCT
ijtc-238	32	19	management	management	NOUN
ijtc-238	32	20	)	)	PUNCT
ijtc-238	32	21	.	.	PUNCT
ijtc-238	33	1	to	to	PART
ijtc-238	33	2	reduce	reduce	VERB
ijtc-238	33	3	problems	problem	NOUN
ijtc-238	33	4	or	or	CCONJ
ijtc-238	33	5	conflicts	conflict	NOUN
ijtc-238	33	6	that	that	PRON
ijtc-238	33	7	occur	occur	VERB
ijtc-238	33	8	between	between	ADP
ijtc-238	33	9	owners	owner	NOUN
ijtc-238	33	10	and	and	CCONJ
ijtc-238	33	11	management	management	NOUN
ijtc-238	33	12	,	,	PUNCT
ijtc-238	33	13	a	a	DET
ijtc-238	33	14	supervisory	supervisory	ADJ
ijtc-238	33	15	mechanism	mechanism	NOUN
ijtc-238	33	16	is	be	AUX
ijtc-238	33	17	needed	need	VERB
ijtc-238	33	18	for	for	ADP
ijtc-238	33	19	company	company	NOUN
ijtc-238	33	20	management	management	NOUN
ijtc-238	33	21	.	.	PUNCT
ijtc-238	34	1	the	the	DET
ijtc-238	34	2	mechanism	mechanism	NOUN
ijtc-238	34	3	that	that	PRON
ijtc-238	34	4	can	can	AUX
ijtc-238	34	5	be	be	AUX
ijtc-238	34	6	used	use	VERB
ijtc-238	34	7	is	be	AUX
ijtc-238	34	8	gcg	gcg	NOUN
ijtc-238	34	9	(	(	PUNCT
ijtc-238	34	10	good	good	ADJ
ijtc-238	34	11	corporate	corporate	ADJ
ijtc-238	34	12	governance	governance	NOUN
ijtc-238	34	13	)	)	PUNCT
ijtc-238	34	14	.	.	PUNCT
ijtc-238	35	1	gcg	gcg	PROPN
ijtc-238	35	2	is	be	AUX
ijtc-238	35	3	expected	expect	VERB
ijtc-238	35	4	to	to	PART
ijtc-238	35	5	be	be	AUX
ijtc-238	35	6	a	a	DET
ijtc-238	35	7	system	system	NOUN
ijtc-238	35	8	that	that	PRON
ijtc-238	35	9	provides	provide	VERB
ijtc-238	35	10	guidelines	guideline	NOUN
ijtc-238	35	11	and	and	CCONJ
ijtc-238	35	12	principles	principle	NOUN
ijtc-238	35	13	to	to	PART
ijtc-238	35	14	harmonize	harmonize	VERB
ijtc-238	35	15	the	the	DET
ijtc-238	35	16	different	different	ADJ
ijtc-238	35	17	interests	interest	NOUN
ijtc-238	35	18	of	of	ADP
ijtc-238	35	19	managers	manager	NOUN
ijtc-238	35	20	and	and	CCONJ
ijtc-238	35	21	shareholders	shareholder	NOUN
ijtc-238	35	22	.	.	PUNCT
ijtc-238	36	1	according	accord	VERB
ijtc-238	36	2	to	to	ADP
ijtc-238	36	3	the	the	DET
ijtc-238	36	4	forum	forum	NOUN
ijtc-238	36	5	for	for	ADP
ijtc-238	36	6	corporate	corporate	ADJ
ijtc-238	36	7	good	good	ADJ
ijtc-238	36	8	corporate	corporate	ADJ
ijtc-238	36	9	governance	governance	NOUN
ijtc-238	36	10	is	be	AUX
ijtc-238	36	11	a	a	DET
ijtc-238	36	12	set	set	NOUN
ijtc-238	36	13	of	of	ADP
ijtc-238	36	14	regulations	regulation	NOUN
ijtc-238	36	15	governing	govern	VERB
ijtc-238	36	16	the	the	DET
ijtc-238	36	17	relationship	relationship	NOUN
ijtc-238	36	18	between	between	ADP
ijtc-238	36	19	shareholders	shareholder	NOUN
ijtc-238	36	20	,	,	PUNCT
ijtc-238	36	21	company	company	NOUN
ijtc-238	36	22	managers	manager	NOUN
ijtc-238	36	23	,	,	PUNCT
ijtc-238	36	24	creditors	creditor	NOUN
ijtc-238	36	25	,	,	PUNCT
ijtc-238	36	26	government	government	NOUN
ijtc-238	36	27	,	,	PUNCT
ijtc-238	36	28	employees	employee	NOUN
ijtc-238	36	29	as	as	ADV
ijtc-238	36	30	well	well	ADV
ijtc-238	36	31	as	as	ADP
ijtc-238	36	32	other	other	ADJ
ijtc-238	36	33	internal	internal	ADJ
ijtc-238	36	34	and	and	CCONJ
ijtc-238	36	35	external	external	ADJ
ijtc-238	36	36	stakeholders	stakeholder	NOUN
ijtc-238	36	37	relating	relate	VERB
ijtc-238	36	38	to	to	ADP
ijtc-238	36	39	their	their	PRON
ijtc-238	36	40	rights	right	NOUN
ijtc-238	36	41	and	and	CCONJ
ijtc-238	36	42	obligations	obligation	NOUN
ijtc-238	36	43	or	or	CCONJ
ijtc-238	36	44	with	with	ADP
ijtc-238	36	45	another	another	DET
ijtc-238	36	46	word	word	NOUN
ijtc-238	36	47	is	be	AUX
ijtc-238	36	48	a	a	DET
ijtc-238	36	49	system	system	NOUN
ijtc-238	36	50	that	that	PRON
ijtc-238	36	51	controls	control	VERB
ijtc-238	36	52	the	the	DET
ijtc-238	36	53	company	company	NOUN
ijtc-238	36	54	.	.	PUNCT
ijtc-238	37	1	strengthening	strengthen	VERB
ijtc-238	37	2	financial	financial	ADJ
ijtc-238	37	3	performance	performance	NOUN
ijtc-238	37	4	required	require	VERB
ijtc-238	37	5	good	good	ADJ
ijtc-238	37	6	corporate	corporate	ADJ
ijtc-238	37	7	governance	governance	NOUN
ijtc-238	37	8	(	(	PUNCT
ijtc-238	37	9	gcg	gcg	PROPN
ijtc-238	37	10	)	)	PUNCT
ijtc-238	37	11	.	.	PUNCT
ijtc-238	38	1	according	accord	VERB
ijtc-238	38	2	to	to	ADP
ijtc-238	38	3	effendi	effendi	X
ijtc-238	38	4	(	(	PUNCT
ijtc-238	38	5	2016	2016	NUM
ijtc-238	38	6	)	)	PUNCT
ijtc-238	38	7	.	.	PUNCT
ijtc-238	39	1	the	the	DET
ijtc-238	39	2	definition	definition	NOUN
ijtc-238	39	3	of	of	ADP
ijtc-238	39	4	good	good	ADJ
ijtc-238	39	5	corporate	corporate	ADJ
ijtc-238	39	6	governance	governance	NOUN
ijtc-238	39	7	is	be	AUX
ijtc-238	39	8	a	a	DET
ijtc-238	39	9	company	company	NOUN
ijtc-238	39	10	internal	internal	ADJ
ijtc-238	39	11	control	control	NOUN
ijtc-238	39	12	system	system	NOUN
ijtc-238	39	13	that	that	PRON
ijtc-238	39	14	has	have	VERB
ijtc-238	39	15	the	the	DET
ijtc-238	39	16	main	main	ADJ
ijtc-238	39	17	objective	objective	NOUN
ijtc-238	39	18	of	of	ADP
ijtc-238	39	19	managing	manage	VERB
ijtc-238	39	20	significant	significant	ADJ
ijtc-238	39	21	risks	risk	NOUN
ijtc-238	39	22	in	in	ADP
ijtc-238	39	23	order	order	NOUN
ijtc-238	39	24	to	to	PART
ijtc-238	39	25	meet	meet	VERB
ijtc-238	39	26	its	its	PRON
ijtc-238	39	27	business	business	NOUN
ijtc-238	39	28	objectives	objective	NOUN
ijtc-238	39	29	.	.	PUNCT
ijtc-238	40	1	the	the	DET
ijtc-238	40	2	indonesian	indonesian	PROPN
ijtc-238	40	3	institute	institute	PROPN
ijtc-238	40	4	for	for	ADP
ijtc-238	40	5	corporate	corporate	ADJ
ijtc-238	40	6	governance	governance	NOUN
ijtc-238	40	7	(	(	PUNCT
ijtc-238	40	8	iicg	iicg	NOUN
ijtc-238	40	9	)	)	PUNCT
ijtc-238	40	10	was	be	AUX
ijtc-238	40	11	established	establish	VERB
ijtc-238	40	12	on	on	ADP
ijtc-238	40	13	june	june	PROPN
ijtc-238	40	14	2nd	2nd	PROPN
ijtc-238	40	15	,	,	PUNCT
ijtc-238	40	16	2000	2000	NUM
ijtc-238	40	17	is	be	AUX
ijtc-238	40	18	an	an	DET
ijtc-238	40	19	independent	independent	ADJ
ijtc-238	40	20	agency	agency	NOUN
ijtc-238	40	21	conducting	conduct	VERB
ijtc-238	40	22	dissemination	dissemination	NOUN
ijtc-238	40	23	and	and	CCONJ
ijtc-238	40	24	development	development	NOUN
ijtc-238	40	25	of	of	ADP
ijtc-238	40	26	in	in	ADP
ijtc-238	40	27	indonesia	indonesia	PROPN
ijtc-238	40	28	.	.	PUNCT
ijtc-238	41	1	the	the	DET
ijtc-238	41	2	main	main	ADJ
ijtc-238	41	3	activity	activity	NOUN
ijtc-238	41	4	undertaken	undertake	VERB
ijtc-238	41	5	is	be	AUX
ijtc-238	41	6	conducting	conduct	VERB
ijtc-238	41	7	research	research	NOUN
ijtc-238	41	8	on	on	ADP
ijtc-238	41	9	the	the	DET
ijtc-238	41	10	implementation	implementation	NOUN
ijtc-238	41	11	of	of	ADP
ijtc-238	41	12	good	good	ADJ
ijtc-238	41	13	corporate	corporate	ADJ
ijtc-238	41	14	governance	governance	NOUN
ijtc-238	41	15	which	which	PRON
ijtc-238	41	16	results	result	VERB
ijtc-238	41	17	in	in	ADP
ijtc-238	41	18	the	the	DET
ijtc-238	41	19	corporate	corporate	ADJ
ijtc-238	41	20	governance	governance	NOUN
ijtc-238	41	21	perception	perception	NOUN
ijtc-238	41	22	index	index	NOUN
ijtc-238	41	23	(	(	PUNCT
ijtc-238	41	24	cgpi	cgpi	NOUN
ijtc-238	41	25	)	)	PUNCT
ijtc-238	41	26	.	.	PUNCT
ijtc-238	42	1	the	the	DET
ijtc-238	42	2	corporate	corporate	ADJ
ijtc-238	42	3	governance	governance	NOUN
ijtc-238	42	4	perception	perception	NOUN
ijtc-238	42	5	index	index	NOUN
ijtc-238	42	6	(	(	PUNCT
ijtc-238	42	7	cgpi	cgpi	NOUN
ijtc-238	42	8	)	)	PUNCT
ijtc-238	42	9	is	be	AUX
ijtc-238	42	10	a	a	DET
ijtc-238	42	11	research	research	NOUN
ijtc-238	42	12	and	and	CCONJ
ijtc-238	42	13	ranking	ranking	NOUN
ijtc-238	42	14	application	application	NOUN
ijtc-238	42	15	of	of	ADP
ijtc-238	42	16	good	good	ADJ
ijtc-238	42	17	corporate	corporate	ADJ
ijtc-238	42	18	governance	governance	NOUN
ijtc-238	42	19	in	in	ADP
ijtc-238	42	20	public	public	ADJ
ijtc-238	42	21	companies	company	NOUN
ijtc-238	42	22	listed	list	VERB
ijtc-238	42	23	on	on	ADP
ijtc-238	42	24	the	the	DET
ijtc-238	42	25	indonesia	indonesia	PROPN
ijtc-238	42	26	stock	stock	PROPN
ijtc-238	42	27	exchange	exchange	PROPN
ijtc-238	42	28	(	(	PUNCT
ijtc-238	42	29	idx	idx	PROPN
ijtc-238	42	30	)	)	PUNCT
ijtc-238	42	31	.	.	PUNCT
ijtc-238	43	1	the	the	DET
ijtc-238	43	2	the	the	DET
ijtc-238	43	3	influence	influence	NOUN
ijtc-238	43	4	of	of	ADP
ijtc-238	43	5	corporate	corporate	ADJ
ijtc-238	43	6	governance	governance	NOUN
ijtc-238	43	7	perception	perception	NOUN
ijtc-238	43	8	index	index	NOUN
ijtc-238	43	9	,	,	PUNCT
ijtc-238	43	10	profitability	profitability	NOUN
ijtc-238	43	11	ratio	ratio	NOUN
ijtc-238	43	12	,	,	PUNCT
ijtc-238	43	13	and	and	CCONJ
ijtc-238	43	14	firm	firm	ADJ
ijtc-238	43	15	size	size	NOUN
ijtc-238	43	16	to	to	ADP
ijtc-238	43	17	company	company	NOUN
ijtc-238	43	18	value	value	NOUN
ijtc-238	43	19	(	(	PUNCT
ijtc-238	43	20	cgpi	cgpi	NOUN
ijtc-238	43	21	and	and	CCONJ
ijtc-238	43	22	listed	list	VERB
ijtc-238	43	23	companies	company	NOUN
ijtc-238	43	24	on	on	ADP
ijtc-238	43	25	the	the	DET
ijtc-238	43	26	idx	idx	PROPN
ijtc-238	43	27	)	)	PUNCT
ijtc-238	43	28	eva	eva	PROPN
ijtc-238	43	29	safina	safina	PROPN
ijtc-238	43	30	rose	rise	VERB
ijtc-238	43	31	,	,	PUNCT
ijtc-238	43	32	siti	siti	PROPN
ijtc-238	43	33	arbainah	arbainah	PROPN
ijtc-238	43	34	,	,	PUNCT
ijtc-238	43	35	suko	suko	PROPN
ijtc-238	43	36	raharjo	raharjo	PROPN
ijtc-238	43	37	&	&	CCONJ
ijtc-238	43	38	ardian	ardian	PROPN
ijtc-238	43	39	widiarto	widiarto	VERB
ijtc-238	43	40	177	177	NUM
ijtc-238	43	41	|	|	CCONJ
ijtc-238	43	42	ilomata	ilomata	NOUN
ijtc-238	43	43	international	international	ADJ
ijtc-238	43	44	journal	journal	NOUN
ijtc-238	43	45	of	of	ADP
ijtc-238	43	46	tax	tax	PROPN
ijtc-238	43	47	&	&	CCONJ
ijtc-238	43	48	accounting	accounting	PROPN
ijtc-238	43	49	volume	volume	NOUN
ijtc-238	43	50	2	2	NUM
ijtc-238	43	51	issue	issue	NOUN
ijtc-238	43	52	31	31	NUM
ijtc-238	43	53	,	,	PUNCT
ijtc-238	43	54	july	july	PROPN
ijtc-238	43	55	2021	2021	NUM
ijtc-238	43	56	implementation	implementation	NOUN
ijtc-238	43	57	of	of	ADP
ijtc-238	43	58	the	the	DET
ijtc-238	43	59	corporate	corporate	ADJ
ijtc-238	43	60	governance	governance	NOUN
ijtc-238	43	61	perception	perception	NOUN
ijtc-238	43	62	index	index	NOUN
ijtc-238	43	63	(	(	PUNCT
ijtc-238	43	64	cgpi	cgpi	NOUN
ijtc-238	43	65	)	)	PUNCT
ijtc-238	43	66	is	be	AUX
ijtc-238	43	67	based	base	VERB
ijtc-238	43	68	on	on	ADP
ijtc-238	43	69	the	the	DET
ijtc-238	43	70	importance	importance	NOUN
ijtc-238	43	71	of	of	ADP
ijtc-238	43	72	knowing	know	VERB
ijtc-238	43	73	the	the	DET
ijtc-238	43	74	extent	extent	NOUN
ijtc-238	43	75	to	to	PART
ijtc-238	43	76	which	which	PRON
ijtc-238	43	77	public	public	ADJ
ijtc-238	43	78	companies	company	NOUN
ijtc-238	43	79	have	have	AUX
ijtc-238	43	80	implemented	implement	VERB
ijtc-238	43	81	good	good	ADJ
ijtc-238	43	82	corporate	corporate	ADJ
ijtc-238	43	83	governance	governance	NOUN
ijtc-238	43	84	.	.	PUNCT
ijtc-238	44	1	the	the	DET
ijtc-238	44	2	corporate	corporate	ADJ
ijtc-238	44	3	governance	governance	NOUN
ijtc-238	44	4	perception	perception	NOUN
ijtc-238	44	5	index	index	NOUN
ijtc-238	44	6	(	(	PUNCT
ijtc-238	44	7	cgpi	cgpi	NOUN
ijtc-238	44	8	)	)	PUNCT
ijtc-238	44	9	is	be	AUX
ijtc-238	44	10	held	hold	VERB
ijtc-238	44	11	annually	annually	ADV
ijtc-238	44	12	,	,	PUNCT
ijtc-238	44	13	for	for	ADP
ijtc-238	44	14	the	the	DET
ijtc-238	44	15	first	first	ADJ
ijtc-238	44	16	time	time	NOUN
ijtc-238	44	17	in	in	ADP
ijtc-238	44	18	2001	2001	NUM
ijtc-238	44	19	.	.	PUNCT
ijtc-238	45	1	the	the	DET
ijtc-238	45	2	research	research	NOUN
ijtc-238	45	3	methodology	methodology	NOUN
ijtc-238	45	4	used	use	VERB
ijtc-238	45	5	includes	include	VERB
ijtc-238	45	6	four	four	NUM
ijtc-238	45	7	stages	stage	NOUN
ijtc-238	45	8	of	of	ADP
ijtc-238	45	9	research	research	NOUN
ijtc-238	45	10	involving	involve	VERB
ijtc-238	45	11	internal	internal	ADJ
ijtc-238	45	12	and	and	CCONJ
ijtc-238	45	13	external	external	ADJ
ijtc-238	45	14	company	company	NOUN
ijtc-238	45	15	stakeholders	stakeholder	NOUN
ijtc-238	45	16	.	.	PUNCT
ijtc-238	46	1	the	the	DET
ijtc-238	46	2	four	four	NUM
ijtc-238	46	3	stages	stage	NOUN
ijtc-238	46	4	are	be	AUX
ijtc-238	46	5	self	self	NOUN
ijtc-238	46	6	-	-	PUNCT
ijtc-238	46	7	assessment	assessment	NOUN
ijtc-238	46	8	,	,	PUNCT
ijtc-238	46	9	collecting	collect	VERB
ijtc-238	46	10	company	company	NOUN
ijtc-238	46	11	documents	document	NOUN
ijtc-238	46	12	,	,	PUNCT
ijtc-238	46	13	drafting	draft	VERB
ijtc-238	46	14	papers	paper	NOUN
ijtc-238	46	15	and	and	CCONJ
ijtc-238	46	16	achievements	achievement	NOUN
ijtc-238	46	17	as	as	ADV
ijtc-238	46	18	well	well	ADV
ijtc-238	46	19	as	as	ADP
ijtc-238	46	20	observing	observe	VERB
ijtc-238	46	21	the	the	DET
ijtc-238	46	22	company	company	NOUN
ijtc-238	46	23	.	.	PUNCT
ijtc-238	47	1	corporate	corporate	ADJ
ijtc-238	47	2	governance	governance	NOUN
ijtc-238	47	3	index	index	NOUN
ijtc-238	47	4	(	(	PUNCT
ijtc-238	47	5	cgpi	cgpi	NOUN
ijtc-238	47	6	)	)	PUNCT
ijtc-238	47	7	ranking	ranking	NOUN
ijtc-238	47	8	is	be	AUX
ijtc-238	47	9	designed	design	VERB
ijtc-238	47	10	into	into	ADP
ijtc-238	47	11	three	three	NUM
ijtc-238	47	12	categories	category	NOUN
ijtc-238	47	13	based	base	VERB
ijtc-238	47	14	on	on	ADP
ijtc-238	47	15	the	the	DET
ijtc-238	47	16	level	level	NOUN
ijtc-238	47	17	/	/	SYM
ijtc-238	47	18	level	level	NOUN
ijtc-238	47	19	of	of	ADP
ijtc-238	47	20	trustworthiness	trustworthiness	NOUN
ijtc-238	47	21	which	which	PRON
ijtc-238	47	22	can	can	AUX
ijtc-238	47	23	be	be	AUX
ijtc-238	47	24	explained	explain	VERB
ijtc-238	47	25	according	accord	VERB
ijtc-238	47	26	to	to	ADP
ijtc-238	47	27	the	the	DET
ijtc-238	47	28	application	application	NOUN
ijtc-238	47	29	score	score	NOUN
ijtc-238	47	30	,	,	PUNCT
ijtc-238	47	31	namely	namely	ADV
ijtc-238	47	32	highly	highly	ADV
ijtc-238	47	33	trusted	trusted	ADJ
ijtc-238	47	34	,	,	PUNCT
ijtc-238	47	35	trustworthy	trustworthy	ADJ
ijtc-238	47	36	,	,	PUNCT
ijtc-238	47	37	and	and	CCONJ
ijtc-238	47	38	fairly	fairly	ADV
ijtc-238	47	39	trustworthy	trustworthy	ADJ
ijtc-238	47	40	.	.	PUNCT
ijtc-238	48	1	return	return	VERB
ijtc-238	48	2	on	on	ADP
ijtc-238	48	3	asset	asset	NOUN
ijtc-238	48	4	(	(	PUNCT
ijtc-238	48	5	roa	roa	PROPN
ijtc-238	48	6	)	)	PUNCT
ijtc-238	48	7	according	accord	VERB
ijtc-238	48	8	to	to	ADP
ijtc-238	48	9	kasmir	kasmir	PROPN
ijtc-238	48	10	(	(	PUNCT
ijtc-238	48	11	2014	2014	NUM
ijtc-238	48	12	)	)	PUNCT
ijtc-238	48	13	is	be	AUX
ijtc-238	48	14	a	a	DET
ijtc-238	48	15	ratio	ratio	NOUN
ijtc-238	48	16	used	use	VERB
ijtc-238	48	17	to	to	PART
ijtc-238	48	18	measure	measure	VERB
ijtc-238	48	19	a	a	DET
ijtc-238	48	20	company	company	NOUN
ijtc-238	48	21	's	's	PART
ijtc-238	48	22	ability	ability	NOUN
ijtc-238	48	23	to	to	PART
ijtc-238	48	24	generate	generate	VERB
ijtc-238	48	25	profits	profit	NOUN
ijtc-238	48	26	from	from	ADP
ijtc-238	48	27	investment	investment	NOUN
ijtc-238	48	28	activities	activity	NOUN
ijtc-238	48	29	.	.	PUNCT
ijtc-238	49	1	roa	roa	PROPN
ijtc-238	49	2	can	can	AUX
ijtc-238	49	3	help	help	VERB
ijtc-238	49	4	companies	company	NOUN
ijtc-238	49	5	that	that	PRON
ijtc-238	49	6	have	have	AUX
ijtc-238	49	7	implemented	implement	VERB
ijtc-238	49	8	good	good	ADJ
ijtc-238	49	9	accounting	accounting	NOUN
ijtc-238	49	10	practices	practice	NOUN
ijtc-238	49	11	to	to	PART
ijtc-238	49	12	be	be	AUX
ijtc-238	49	13	able	able	ADJ
ijtc-238	49	14	to	to	PART
ijtc-238	49	15	measure	measure	VERB
ijtc-238	49	16	the	the	DET
ijtc-238	49	17	efficiency	efficiency	NOUN
ijtc-238	49	18	of	of	ADP
ijtc-238	49	19	the	the	DET
ijtc-238	49	20	use	use	NOUN
ijtc-238	49	21	of	of	ADP
ijtc-238	49	22	capital	capital	NOUN
ijtc-238	49	23	as	as	ADP
ijtc-238	49	24	a	a	DET
ijtc-238	49	25	whole	whole	NOUN
ijtc-238	49	26	,	,	PUNCT
ijtc-238	49	27	which	which	PRON
ijtc-238	49	28	is	be	AUX
ijtc-238	49	29	sensitive	sensitive	ADJ
ijtc-238	49	30	to	to	ADP
ijtc-238	49	31	everything	everything	PRON
ijtc-238	49	32	that	that	PRON
ijtc-238	49	33	affects	affect	VERB
ijtc-238	49	34	the	the	DET
ijtc-238	49	35	company	company	NOUN
ijtc-238	49	36	's	's	PART
ijtc-238	49	37	financial	financial	ADJ
ijtc-238	49	38	condition	condition	NOUN
ijtc-238	49	39	so	so	SCONJ
ijtc-238	49	40	that	that	SCONJ
ijtc-238	49	41	the	the	DET
ijtc-238	49	42	company	company	NOUN
ijtc-238	49	43	's	's	PART
ijtc-238	49	44	position	position	NOUN
ijtc-238	49	45	on	on	ADP
ijtc-238	49	46	the	the	DET
ijtc-238	49	47	industry	industry	NOUN
ijtc-238	49	48	can	can	AUX
ijtc-238	49	49	be	be	AUX
ijtc-238	49	50	seen	see	VERB
ijtc-238	49	51	.	.	PUNCT
ijtc-238	50	1	another	another	DET
ijtc-238	50	2	profitability	profitability	NOUN
ijtc-238	50	3	ratio	ratio	NOUN
ijtc-238	50	4	is	be	AUX
ijtc-238	50	5	roe	roe	NOUN
ijtc-238	50	6	or	or	CCONJ
ijtc-238	50	7	return	return	VERB
ijtc-238	50	8	on	on	ADP
ijtc-238	50	9	equity	equity	NOUN
ijtc-238	50	10	.	.	PUNCT
ijtc-238	51	1	roe	roe	PROPN
ijtc-238	51	2	is	be	AUX
ijtc-238	51	3	part	part	NOUN
ijtc-238	51	4	of	of	ADP
ijtc-238	51	5	the	the	DET
ijtc-238	51	6	profitability	profitability	NOUN
ijtc-238	51	7	ratio	ratio	NOUN
ijtc-238	51	8	.	.	PUNCT
ijtc-238	52	1	the	the	DET
ijtc-238	52	2	definition	definition	NOUN
ijtc-238	52	3	of	of	ADP
ijtc-238	52	4	roe	roe	PROPN
ijtc-238	52	5	according	accord	VERB
ijtc-238	52	6	to	to	ADP
ijtc-238	52	7	brigham	brigham	PROPN
ijtc-238	52	8	and	and	CCONJ
ijtc-238	52	9	houston	houston	PROPN
ijtc-238	52	10	(	(	PUNCT
ijtc-238	52	11	2010	2010	NUM
ijtc-238	52	12	)	)	PUNCT
ijtc-238	52	13	.	.	PUNCT
ijtc-238	52	14	has	have	VERB
ijtc-238	52	15	the	the	DET
ijtc-238	52	16	view	view	NOUN
ijtc-238	52	17	that	that	PRON
ijtc-238	52	18	return	return	VERB
ijtc-238	52	19	on	on	ADP
ijtc-238	52	20	equity	equity	NOUN
ijtc-238	52	21	is	be	AUX
ijtc-238	52	22	the	the	DET
ijtc-238	52	23	ratio	ratio	NOUN
ijtc-238	52	24	of	of	ADP
ijtc-238	52	25	net	net	NOUN
ijtc-238	52	26	to	to	ADP
ijtc-238	52	27	ordinary	ordinary	ADJ
ijtc-238	52	28	equity	equity	NOUN
ijtc-238	52	29	,	,	PUNCT
ijtc-238	52	30	which	which	PRON
ijtc-238	52	31	serves	serve	VERB
ijtc-238	52	32	to	to	PART
ijtc-238	52	33	measure	measure	VERB
ijtc-238	52	34	the	the	DET
ijtc-238	52	35	rate	rate	NOUN
ijtc-238	52	36	of	of	ADP
ijtc-238	52	37	return	return	NOUN
ijtc-238	52	38	on	on	ADP
ijtc-238	52	39	investment	investment	NOUN
ijtc-238	52	40	from	from	ADP
ijtc-238	52	41	common	common	ADJ
ijtc-238	52	42	stockholders	stockholder	NOUN
ijtc-238	52	43	.	.	PUNCT
ijtc-238	53	1	according	accord	VERB
ijtc-238	53	2	to	to	ADP
ijtc-238	53	3	brigham	brigham	PROPN
ijtc-238	53	4	&	&	CCONJ
ijtc-238	53	5	houston	houston	PROPN
ijtc-238	53	6	(	(	PUNCT
ijtc-238	53	7	2010	2010	NUM
ijtc-238	53	8	)	)	PUNCT
ijtc-238	53	9	,	,	PUNCT
ijtc-238	53	10	company	company	NOUN
ijtc-238	53	11	size	size	NOUN
ijtc-238	53	12	is	be	AUX
ijtc-238	53	13	the	the	DET
ijtc-238	53	14	size	size	NOUN
ijtc-238	53	15	of	of	ADP
ijtc-238	53	16	a	a	DET
ijtc-238	53	17	company	company	NOUN
ijtc-238	53	18	that	that	PRON
ijtc-238	53	19	is	be	AUX
ijtc-238	53	20	shown	show	VERB
ijtc-238	53	21	or	or	CCONJ
ijtc-238	53	22	valued	value	VERB
ijtc-238	53	23	by	by	ADP
ijtc-238	53	24	total	total	ADJ
ijtc-238	53	25	assets	asset	NOUN
ijtc-238	53	26	,	,	PUNCT
ijtc-238	53	27	total	total	ADJ
ijtc-238	53	28	sales	sale	NOUN
ijtc-238	53	29	,	,	PUNCT
ijtc-238	53	30	total	total	ADJ
ijtc-238	53	31	profits	profit	NOUN
ijtc-238	53	32	,	,	PUNCT
ijtc-238	53	33	tax	tax	NOUN
ijtc-238	53	34	expenses	expense	NOUN
ijtc-238	53	35	and	and	CCONJ
ijtc-238	53	36	others	other	NOUN
ijtc-238	53	37	.	.	PUNCT
ijtc-238	54	1	meanwhile	meanwhile	ADV
ijtc-238	54	2	,	,	PUNCT
ijtc-238	54	3	according	accord	VERB
ijtc-238	54	4	to	to	ADP
ijtc-238	54	5	harahap	harahap	PROPN
ijtc-238	54	6	(	(	PUNCT
ijtc-238	54	7	2007	2007	NUM
ijtc-238	54	8	)	)	PUNCT
ijtc-238	54	9	.	.	PUNCT
ijtc-238	55	1	the	the	DET
ijtc-238	55	2	measurement	measurement	NOUN
ijtc-238	55	3	of	of	ADP
ijtc-238	55	4	company	company	NOUN
ijtc-238	55	5	size	size	NOUN
ijtc-238	55	6	is	be	AUX
ijtc-238	55	7	the	the	DET
ijtc-238	55	8	size	size	NOUN
ijtc-238	55	9	of	of	ADP
ijtc-238	55	10	the	the	DET
ijtc-238	55	11	company	company	NOUN
ijtc-238	55	12	measured	measure	VERB
ijtc-238	55	13	by	by	ADP
ijtc-238	55	14	the	the	DET
ijtc-238	55	15	natural	natural	ADJ
ijtc-238	55	16	logarithm	logarithm	NOUN
ijtc-238	55	17	(	(	PUNCT
ijtc-238	55	18	ln	ln	NOUN
ijtc-238	55	19	)	)	PUNCT
ijtc-238	55	20	of	of	ADP
ijtc-238	55	21	the	the	DET
ijtc-238	55	22	average	average	ADJ
ijtc-238	55	23	total	total	ADJ
ijtc-238	55	24	assets	asset	NOUN
ijtc-238	55	25	(	(	PUNCT
ijtc-238	55	26	total	total	ADJ
ijtc-238	55	27	assets	asset	NOUN
ijtc-238	55	28	)	)	PUNCT
ijtc-238	55	29	of	of	ADP
ijtc-238	55	30	the	the	DET
ijtc-238	55	31	company	company	NOUN
ijtc-238	55	32	.	.	PUNCT
ijtc-238	56	1	according	accord	VERB
ijtc-238	56	2	to	to	ADP
ijtc-238	56	3	anthanasius	anthanasius	NOUN
ijtc-238	56	4	(	(	PUNCT
ijtc-238	56	5	2012	2012	NUM
ijtc-238	56	6	)	)	PUNCT
ijtc-238	56	7	,	,	PUNCT
ijtc-238	56	8	price	price	NOUN
ijtc-238	56	9	to	to	ADP
ijtc-238	56	10	book	book	NOUN
ijtc-238	56	11	value	value	NOUN
ijtc-238	56	12	is	be	AUX
ijtc-238	56	13	a	a	DET
ijtc-238	56	14	ratio	ratio	NOUN
ijtc-238	56	15	that	that	PRON
ijtc-238	56	16	shows	show	VERB
ijtc-238	56	17	how	how	SCONJ
ijtc-238	56	18	high	high	ADJ
ijtc-238	56	19	a	a	DET
ijtc-238	56	20	stock	stock	NOUN
ijtc-238	56	21	is	be	AUX
ijtc-238	56	22	purchased	purchase	VERB
ijtc-238	56	23	by	by	ADP
ijtc-238	56	24	an	an	DET
ijtc-238	56	25	investor	investor	NOUN
ijtc-238	56	26	compared	compare	VERB
ijtc-238	56	27	to	to	ADP
ijtc-238	56	28	the	the	DET
ijtc-238	56	29	book	book	NOUN
ijtc-238	56	30	value	value	NOUN
ijtc-238	56	31	of	of	ADP
ijtc-238	56	32	the	the	DET
ijtc-238	56	33	stock	stock	NOUN
ijtc-238	56	34	.	.	PUNCT
ijtc-238	57	1	the	the	PRON
ijtc-238	57	2	smaller	small	ADJ
ijtc-238	57	3	the	the	DET
ijtc-238	57	4	price	price	NOUN
ijtc-238	57	5	to	to	ADP
ijtc-238	57	6	book	book	NOUN
ijtc-238	57	7	value	value	NOUN
ijtc-238	57	8	,	,	PUNCT
ijtc-238	57	9	the	the	PRON
ijtc-238	57	10	cheaper	cheap	ADJ
ijtc-238	57	11	the	the	DET
ijtc-238	57	12	price	price	NOUN
ijtc-238	57	13	of	of	ADP
ijtc-238	57	14	a	a	DET
ijtc-238	57	15	stock	stock	NOUN
ijtc-238	57	16	is	be	AUX
ijtc-238	57	17	.	.	PUNCT
ijtc-238	58	1	price	price	NOUN
ijtc-238	58	2	to	to	ADP
ijtc-238	58	3	book	book	NOUN
ijtc-238	58	4	value	value	NOUN
ijtc-238	58	5	(	(	PUNCT
ijtc-238	58	6	pbv	pbv	NOUN
ijtc-238	58	7	)	)	PUNCT
ijtc-238	58	8	is	be	AUX
ijtc-238	58	9	a	a	DET
ijtc-238	58	10	value	value	NOUN
ijtc-238	58	11	that	that	PRON
ijtc-238	58	12	can	can	AUX
ijtc-238	58	13	be	be	AUX
ijtc-238	58	14	used	use	VERB
ijtc-238	58	15	to	to	PART
ijtc-238	58	16	compare	compare	VERB
ijtc-238	58	17	a	a	DET
ijtc-238	58	18	stock	stock	NOUN
ijtc-238	58	19	that	that	PRON
ijtc-238	58	20	is	be	AUX
ijtc-238	58	21	more	more	ADV
ijtc-238	58	22	expensive	expensive	ADJ
ijtc-238	58	23	or	or	CCONJ
ijtc-238	58	24	cheaper	cheap	ADJ
ijtc-238	58	25	than	than	ADP
ijtc-238	58	26	other	other	ADJ
ijtc-238	58	27	stocks	stock	NOUN
ijtc-238	58	28	.	.	PUNCT
ijtc-238	59	1	with	with	ADP
ijtc-238	59	2	this	this	DET
ijtc-238	59	3	pbv	pbv	ADJ
ijtc-238	59	4	ratio	ratio	NOUN
ijtc-238	59	5	,	,	PUNCT
ijtc-238	59	6	investors	investor	NOUN
ijtc-238	59	7	can	can	AUX
ijtc-238	59	8	immediately	immediately	ADV
ijtc-238	59	9	know	know	VERB
ijtc-238	59	10	how	how	SCONJ
ijtc-238	59	11	many	many	ADJ
ijtc-238	59	12	times	time	NOUN
ijtc-238	59	13	the	the	DET
ijtc-238	59	14	market	market	NOUN
ijtc-238	59	15	value	value	NOUN
ijtc-238	59	16	of	of	ADP
ijtc-238	59	17	a	a	DET
ijtc-238	59	18	stock	stock	NOUN
ijtc-238	59	19	has	have	AUX
ijtc-238	59	20	been	be	AUX
ijtc-238	59	21	valued	value	VERB
ijtc-238	59	22	from	from	ADP
ijtc-238	59	23	its	its	PRON
ijtc-238	59	24	book	book	NOUN
ijtc-238	59	25	value	value	NOUN
ijtc-238	59	26	.	.	PUNCT
ijtc-238	60	1	the	the	DET
ijtc-238	60	2	pbv	pbv	ADJ
ijtc-238	60	3	ratio	ratio	NOUN
ijtc-238	60	4	can	can	AUX
ijtc-238	60	5	provide	provide	VERB
ijtc-238	60	6	an	an	DET
ijtc-238	60	7	overview	overview	NOUN
ijtc-238	60	8	of	of	ADP
ijtc-238	60	9	potential	potential	ADJ
ijtc-238	60	10	stock	stock	NOUN
ijtc-238	60	11	price	price	NOUN
ijtc-238	60	12	movements	movement	NOUN
ijtc-238	60	13	so	so	SCONJ
ijtc-238	60	14	that	that	SCONJ
ijtc-238	60	15	from	from	ADP
ijtc-238	60	16	this	this	DET
ijtc-238	60	17	description	description	NOUN
ijtc-238	60	18	,	,	PUNCT
ijtc-238	60	19	indirectly	indirectly	ADV
ijtc-238	60	20	the	the	DET
ijtc-238	60	21	pbv	pbv	ADJ
ijtc-238	60	22	ratio	ratio	NOUN
ijtc-238	60	23	also	also	ADV
ijtc-238	60	24	has	have	VERB
ijtc-238	60	25	an	an	DET
ijtc-238	60	26	influence	influence	NOUN
ijtc-238	60	27	on	on	ADP
ijtc-238	60	28	stock	stock	NOUN
ijtc-238	60	29	prices	price	NOUN
ijtc-238	60	30	.	.	PUNCT
ijtc-238	61	1	the	the	DET
ijtc-238	61	2	conclusion	conclusion	NOUN
ijtc-238	61	3	is	be	AUX
ijtc-238	61	4	that	that	PRON
ijtc-238	61	5	pbv	pbv	ADJ
ijtc-238	61	6	becomes	become	VERB
ijtc-238	61	7	a	a	DET
ijtc-238	61	8	benchmark	benchmark	NOUN
ijtc-238	61	9	for	for	ADP
ijtc-238	61	10	seeing	see	VERB
ijtc-238	61	11	market	market	NOUN
ijtc-238	61	12	recognition	recognition	NOUN
ijtc-238	61	13	of	of	ADP
ijtc-238	61	14	a	a	DET
ijtc-238	61	15	company	company	NOUN
ijtc-238	61	16	.	.	PUNCT
ijtc-238	62	1	well	well	INTJ
ijtc-238	62	2	recognized	recognize	VERB
ijtc-238	62	3	the	the	DET
ijtc-238	62	4	share	share	NOUN
ijtc-238	62	5	price	price	NOUN
ijtc-238	62	6	will	will	AUX
ijtc-238	62	7	increase	increase	VERB
ijtc-238	62	8	,	,	PUNCT
ijtc-238	62	9	but	but	CCONJ
ijtc-238	62	10	if	if	SCONJ
ijtc-238	62	11	the	the	DET
ijtc-238	62	12	market	market	NOUN
ijtc-238	62	13	admits	admit	VERB
ijtc-238	62	14	it	it	PRON
ijtc-238	62	15	is	be	AUX
ijtc-238	62	16	not	not	PART
ijtc-238	62	17	good	good	ADJ
ijtc-238	62	18	,	,	PUNCT
ijtc-238	62	19	the	the	DET
ijtc-238	62	20	share	share	NOUN
ijtc-238	62	21	price	price	NOUN
ijtc-238	62	22	will	will	AUX
ijtc-238	62	23	decrease	decrease	VERB
ijtc-238	62	24	.	.	PUNCT
ijtc-238	63	1	hypothesis	hypothesis	NOUN
ijtc-238	63	2	that	that	PRON
ijtc-238	63	3	would	would	AUX
ijtc-238	63	4	be	be	AUX
ijtc-238	63	5	used	use	VERB
ijtc-238	63	6	in	in	ADP
ijtc-238	63	7	this	this	DET
ijtc-238	63	8	research	research	NOUN
ijtc-238	63	9	conduct	conduct	NOUN
ijtc-238	63	10	:	:	PUNCT
ijtc-238	63	11	h1	h1	NOUN
ijtc-238	63	12	:	:	PUNCT
ijtc-238	63	13	cgpi	cgpi	NOUN
ijtc-238	63	14	has	have	VERB
ijtc-238	63	15	positive	positive	ADJ
ijtc-238	63	16	effect	effect	NOUN
ijtc-238	63	17	on	on	ADP
ijtc-238	63	18	the	the	DET
ijtc-238	63	19	value	value	NOUN
ijtc-238	63	20	of	of	ADP
ijtc-238	63	21	cgpi	cgpi	NOUN
ijtc-238	63	22	participating	participate	VERB
ijtc-238	63	23	companies	company	NOUN
ijtc-238	63	24	h2	h2	NOUN
ijtc-238	63	25	:	:	PUNCT
ijtc-238	63	26	return	return	NOUN
ijtc-238	63	27	on	on	ADP
ijtc-238	63	28	assets	asset	NOUN
ijtc-238	63	29	affects	affect	VERB
ijtc-238	63	30	positively	positively	ADV
ijtc-238	63	31	against	against	ADP
ijtc-238	63	32	the	the	DET
ijtc-238	63	33	value	value	NOUN
ijtc-238	63	34	of	of	ADP
ijtc-238	63	35	cgpi	cgpi	NOUN
ijtc-238	63	36	participating	participate	VERB
ijtc-238	63	37	companies	company	NOUN
ijtc-238	63	38	h3	h3	VERB
ijtc-238	63	39	:	:	PUNCT
ijtc-238	63	40	return	return	NOUN
ijtc-238	63	41	on	on	ADP
ijtc-238	63	42	equity	equity	NOUN
ijtc-238	63	43	affects	affect	VERB
ijtc-238	63	44	positively	positively	ADV
ijtc-238	63	45	against	against	ADP
ijtc-238	63	46	the	the	DET
ijtc-238	63	47	value	value	NOUN
ijtc-238	63	48	of	of	ADP
ijtc-238	63	49	cgpi	cgpi	NOUN
ijtc-238	63	50	participating	participate	VERB
ijtc-238	63	51	companies	company	NOUN
ijtc-238	63	52	h4	h4	NOUN
ijtc-238	63	53	:	:	PUNCT
ijtc-238	63	54	the	the	DET
ijtc-238	63	55	size	size	NOUN
ijtc-238	63	56	of	of	ADP
ijtc-238	63	57	the	the	DET
ijtc-238	63	58	company	company	NOUN
ijtc-238	63	59	has	have	VERB
ijtc-238	63	60	a	a	DET
ijtc-238	63	61	positive	positive	ADJ
ijtc-238	63	62	influence	influence	NOUN
ijtc-238	63	63	on	on	ADP
ijtc-238	63	64	the	the	DET
ijtc-238	63	65	value	value	NOUN
ijtc-238	63	66	of	of	ADP
ijtc-238	63	67	cgpi	cgpi	NOUN
ijtc-238	63	68	participating	participate	VERB
ijtc-238	63	69	companies	company	NOUN
ijtc-238	63	70	.	.	PUNCT
ijtc-238	64	1	method	method	VERB
ijtc-238	64	2	the	the	DET
ijtc-238	64	3	type	type	NOUN
ijtc-238	64	4	of	of	ADP
ijtc-238	64	5	data	datum	NOUN
ijtc-238	64	6	used	use	VERB
ijtc-238	64	7	in	in	ADP
ijtc-238	64	8	this	this	DET
ijtc-238	64	9	study	study	NOUN
ijtc-238	64	10	is	be	AUX
ijtc-238	64	11	quantitative	quantitative	ADJ
ijtc-238	64	12	data	datum	NOUN
ijtc-238	64	13	which	which	PRON
ijtc-238	64	14	is	be	AUX
ijtc-238	64	15	in	in	ADP
ijtc-238	64	16	the	the	DET
ijtc-238	64	17	form	form	NOUN
ijtc-238	64	18	of	of	ADP
ijtc-238	64	19	numbers	number	NOUN
ijtc-238	64	20	or	or	CCONJ
ijtc-238	64	21	qualitative	qualitative	ADJ
ijtc-238	64	22	data	datum	NOUN
ijtc-238	64	23	that	that	PRON
ijtc-238	64	24	is	be	AUX
ijtc-238	64	25	guessed	guess	VERB
ijtc-238	64	26	/	/	PUNCT
ijtc-238	64	27	scoring	scoring	NOUN
ijtc-238	64	28	(	(	PUNCT
ijtc-238	64	29	sugiyono	sugiyono	NOUN
ijtc-238	64	30	,	,	PUNCT
ijtc-238	64	31	2011	2011	NUM
ijtc-238	64	32	)	)	PUNCT
ijtc-238	64	33	.	.	PUNCT
ijtc-238	65	1	the	the	DET
ijtc-238	65	2	data	data	NOUN
ijtc-238	65	3	source	source	NOUN
ijtc-238	65	4	used	use	VERB
ijtc-238	65	5	in	in	ADP
ijtc-238	65	6	the	the	DET
ijtc-238	65	7	study	study	NOUN
ijtc-238	65	8	is	be	AUX
ijtc-238	65	9	secondary	secondary	ADJ
ijtc-238	65	10	data	datum	NOUN
ijtc-238	65	11	.	.	PUNCT
ijtc-238	66	1	secondary	secondary	ADJ
ijtc-238	66	2	data	datum	NOUN
ijtc-238	66	3	that	that	PRON
ijtc-238	66	4	is	be	AUX
ijtc-238	66	5	data	datum	NOUN
ijtc-238	66	6	obtained	obtain	VERB
ijtc-238	66	7	in	in	ADP
ijtc-238	66	8	the	the	DET
ijtc-238	66	9	finished	finish	VERB
ijtc-238	66	10	form	form	NOUN
ijtc-238	66	11	has	have	AUX
ijtc-238	66	12	been	be	AUX
ijtc-238	66	13	collected	collect	VERB
ijtc-238	66	14	and	and	CCONJ
ijtc-238	66	15	the	the	DET
ijtc-238	66	16	influence	influence	NOUN
ijtc-238	66	17	of	of	ADP
ijtc-238	66	18	corporate	corporate	ADJ
ijtc-238	66	19	governance	governance	NOUN
ijtc-238	66	20	perception	perception	NOUN
ijtc-238	66	21	index	index	NOUN
ijtc-238	66	22	,	,	PUNCT
ijtc-238	66	23	profitability	profitability	NOUN
ijtc-238	66	24	ratio	ratio	NOUN
ijtc-238	66	25	,	,	PUNCT
ijtc-238	66	26	and	and	CCONJ
ijtc-238	66	27	firm	firm	ADJ
ijtc-238	66	28	size	size	NOUN
ijtc-238	66	29	to	to	ADP
ijtc-238	66	30	company	company	NOUN
ijtc-238	66	31	value	value	NOUN
ijtc-238	66	32	(	(	PUNCT
ijtc-238	66	33	cgpi	cgpi	NOUN
ijtc-238	66	34	and	and	CCONJ
ijtc-238	66	35	listed	list	VERB
ijtc-238	66	36	companies	company	NOUN
ijtc-238	66	37	on	on	ADP
ijtc-238	66	38	the	the	DET
ijtc-238	66	39	idx	idx	PROPN
ijtc-238	66	40	)	)	PUNCT
ijtc-238	66	41	eva	eva	PROPN
ijtc-238	66	42	safina	safina	PROPN
ijtc-238	66	43	rose	rise	VERB
ijtc-238	66	44	,	,	PUNCT
ijtc-238	66	45	siti	siti	PROPN
ijtc-238	66	46	arbainah	arbainah	PROPN
ijtc-238	66	47	,	,	PUNCT
ijtc-238	66	48	suko	suko	PROPN
ijtc-238	66	49	raharjo	raharjo	PROPN
ijtc-238	66	50	&	&	CCONJ
ijtc-238	66	51	ardian	ardian	PROPN
ijtc-238	66	52	widiarto	widiarto	VERB
ijtc-238	66	53	178	178	NUM
ijtc-238	66	54	|	|	ADV
ijtc-238	66	55	ilomata	ilomata	PROPN
ijtc-238	66	56	international	international	ADJ
ijtc-238	66	57	journal	journal	NOUN
ijtc-238	66	58	of	of	ADP
ijtc-238	66	59	tax	tax	PROPN
ijtc-238	66	60	&	&	CCONJ
ijtc-238	66	61	accounting	accounting	PROPN
ijtc-238	66	62	volume	volume	NOUN
ijtc-238	66	63	2	2	NUM
ijtc-238	66	64	issue	issue	NOUN
ijtc-238	66	65	31	31	NUM
ijtc-238	66	66	,	,	PUNCT
ijtc-238	66	67	july	july	PROPN
ijtc-238	66	68	2021	2021	NUM
ijtc-238	66	69	processed	process	VERB
ijtc-238	66	70	by	by	ADP
ijtc-238	66	71	other	other	ADJ
ijtc-238	66	72	parties	party	NOUN
ijtc-238	66	73	(	(	PUNCT
ijtc-238	66	74	sugiyono	sugiyono	NOUN
ijtc-238	66	75	2011	2011	NUM
ijtc-238	66	76	)	)	PUNCT
ijtc-238	66	77	.	.	PUNCT
ijtc-238	67	1	quantitative	quantitative	ADJ
ijtc-238	67	2	and	and	CCONJ
ijtc-238	67	3	secondary	secondary	ADJ
ijtc-238	67	4	data	datum	NOUN
ijtc-238	67	5	in	in	ADP
ijtc-238	67	6	this	this	DET
ijtc-238	67	7	study	study	NOUN
ijtc-238	67	8	are	be	AUX
ijtc-238	67	9	cgpi	cgpi	NOUN
ijtc-238	67	10	report	report	NOUN
ijtc-238	67	11	containing	contain	VERB
ijtc-238	67	12	corporate	corporate	ADJ
ijtc-238	67	13	governance	governance	NOUN
ijtc-238	67	14	index	index	NOUN
ijtc-238	67	15	of	of	ADP
ijtc-238	67	16	companies	company	NOUN
ijtc-238	67	17	from	from	ADP
ijtc-238	67	18	various	various	ADJ
ijtc-238	67	19	sectors	sector	NOUN
ijtc-238	67	20	both	both	CCONJ
ijtc-238	67	21	public	public	ADJ
ijtc-238	67	22	,	,	PUNCT
ijtc-238	67	23	private	private	ADJ
ijtc-238	67	24	,	,	PUNCT
ijtc-238	67	25	state	state	NOUN
ijtc-238	67	26	-	-	PUNCT
ijtc-238	67	27	owned	own	VERB
ijtc-238	67	28	enterprises	enterprise	NOUN
ijtc-238	67	29	,	,	PUNCT
ijtc-238	67	30	bumd	bumd	NOUN
ijtc-238	67	31	.	.	PUNCT
ijtc-238	68	1	this	this	DET
ijtc-238	68	2	data	data	NOUN
ijtc-238	68	3	is	be	AUX
ijtc-238	68	4	obtained	obtain	VERB
ijtc-238	68	5	through	through	ADP
ijtc-238	68	6	the	the	DET
ijtc-238	68	7	e	e	NOUN
ijtc-238	68	8	-	-	NOUN
ijtc-238	68	9	mail	mail	NOUN
ijtc-238	68	10	of	of	ADP
ijtc-238	68	11	the	the	DET
ijtc-238	68	12	institution	institution	NOUN
ijtc-238	68	13	that	that	PRON
ijtc-238	68	14	held	hold	VERB
ijtc-238	68	15	the	the	DET
ijtc-238	68	16	cgpi	cgpi	NOUN
ijtc-238	68	17	event	event	NOUN
ijtc-238	68	18	iicg	iicg	NOUN
ijtc-238	68	19	.	.	PUNCT
ijtc-238	69	1	and	and	CCONJ
ijtc-238	69	2	annual	annual	ADJ
ijtc-238	69	3	financial	financial	ADJ
ijtc-238	69	4	statements	statement	NOUN
ijtc-238	69	5	of	of	ADP
ijtc-238	69	6	cgpi	cgpi	NOUN
ijtc-238	69	7	participating	participate	VERB
ijtc-238	69	8	companies	company	NOUN
ijtc-238	69	9	listed	list	VERB
ijtc-238	69	10	on	on	ADP
ijtc-238	69	11	the	the	DET
ijtc-238	69	12	indonesia	indonesia	PROPN
ijtc-238	69	13	stock	stock	PROPN
ijtc-238	69	14	exchange	exchange	NOUN
ijtc-238	69	15	that	that	PRON
ijtc-238	69	16	do	do	AUX
ijtc-238	69	17	not	not	PART
ijtc-238	69	18	directly	directly	ADV
ijtc-238	69	19	provide	provide	VERB
ijtc-238	69	20	data	datum	NOUN
ijtc-238	69	21	to	to	ADP
ijtc-238	69	22	data	datum	NOUN
ijtc-238	69	23	collectors	collector	NOUN
ijtc-238	69	24	,	,	PUNCT
ijtc-238	69	25	for	for	ADP
ijtc-238	69	26	example	example	NOUN
ijtc-238	69	27	through	through	ADP
ijtc-238	69	28	others	other	NOUN
ijtc-238	69	29	or	or	CCONJ
ijtc-238	69	30	through	through	ADP
ijtc-238	69	31	documents	document	NOUN
ijtc-238	69	32	.	.	PUNCT
ijtc-238	70	1	the	the	DET
ijtc-238	70	2	data	datum	NOUN
ijtc-238	70	3	comes	come	VERB
ijtc-238	70	4	from	from	ADP
ijtc-238	70	5	the	the	DET
ijtc-238	70	6	idx	idx	NOUN
ijtc-238	70	7	website	website	NOUN
ijtc-238	70	8	.	.	PUNCT
ijtc-238	71	1	table	table	NOUN
ijtc-238	71	2	1	1	NUM
ijtc-238	71	3	.	.	PUNCT
ijtc-238	72	1	sampling	sample	VERB
ijtc-238	72	2	result	result	NOUN
ijtc-238	72	3	cgpi	cgpi	NOUN
ijtc-238	72	4	participant	participant	NOUN
ijtc-238	72	5	2014	2014	NUM
ijtc-238	72	6	-	-	SYM
ijtc-238	72	7	2018	2018	NUM
ijtc-238	72	8	163	163	NUM
ijtc-238	72	9	cgpi	cgpi	NOUN
ijtc-238	72	10	participant	participant	NOUN
ijtc-238	72	11	that	that	PRON
ijtc-238	72	12	not	not	PART
ijtc-238	72	13	listed	list	VERB
ijtc-238	72	14	on	on	ADP
ijtc-238	72	15	idx	idx	NOUN
ijtc-238	72	16	for	for	ADP
ijtc-238	72	17	2014	2014	NUM
ijtc-238	72	18	-	-	SYM
ijtc-238	72	19	2018	2018	NUM
ijtc-238	72	20	(	(	PUNCT
ijtc-238	72	21	83	83	NUM
ijtc-238	72	22	)	)	PUNCT
ijtc-238	72	23	cgpi	cgpi	NOUN
ijtc-238	72	24	participant	participant	NOUN
ijtc-238	72	25	in	in	ADP
ijtc-238	72	26	2014	2014	NUM
ijtc-238	72	27	-	-	SYM
ijtc-238	72	28	2018	2018	NUM
ijtc-238	72	29	whom	whom	PRON
ijtc-238	72	30	not	not	PART
ijtc-238	72	31	consistent	consistent	ADJ
ijtc-238	72	32	(	(	PUNCT
ijtc-238	72	33	69	69	NUM
ijtc-238	72	34	)	)	PUNCT
ijtc-238	72	35	cgpi	cgpi	NOUN
ijtc-238	72	36	participant	participant	NOUN
ijtc-238	72	37	whom	whom	PRON
ijtc-238	72	38	consistent	consistent	ADJ
ijtc-238	72	39	and	and	CCONJ
ijtc-238	72	40	also	also	ADV
ijtc-238	72	41	annually	annually	ADV
ijtc-238	72	42	published	publish	VERB
ijtc-238	72	43	their	their	PRON
ijtc-238	72	44	financial	financial	ADJ
ijtc-238	72	45	statement	statement	NOUN
ijtc-238	72	46	on	on	ADP
ijtc-238	72	47	idx	idx	NOUN
ijtc-238	72	48	for	for	ADP
ijtc-238	72	49	the	the	DET
ijtc-238	72	50	20142018	20142018	NUM
ijtc-238	72	51	period	period	NOUN
ijtc-238	72	52	11	11	NUM
ijtc-238	72	53	x	x	SYM
ijtc-238	72	54	5	5	NUM
ijtc-238	72	55	=	=	SYM
ijtc-238	72	56	55	55	NUM
ijtc-238	72	57	source	source	NOUN
ijtc-238	72	58	:	:	PUNCT
ijtc-238	72	59	private	private	ADJ
ijtc-238	72	60	data	datum	NOUN
ijtc-238	72	61	,	,	PUNCT
ijtc-238	72	62	2020	2020	NUM
ijtc-238	72	63	this	this	DET
ijtc-238	72	64	research	research	NOUN
ijtc-238	72	65	using	use	VERB
ijtc-238	72	66	multiple	multiple	ADJ
ijtc-238	72	67	linear	linear	ADJ
ijtc-238	72	68	regression	regression	NOUN
ijtc-238	72	69	method	method	NOUN
ijtc-238	72	70	to	to	PART
ijtc-238	72	71	established	establish	VERB
ijtc-238	72	72	the	the	DET
ijtc-238	72	73	result	result	NOUN
ijtc-238	72	74	.	.	PUNCT
ijtc-238	73	1	multiple	multiple	ADJ
ijtc-238	73	2	linear	linear	ADJ
ijtc-238	73	3	regression	regression	NOUN
ijtc-238	73	4	analysis	analysis	NOUN
ijtc-238	73	5	is	be	AUX
ijtc-238	73	6	a	a	DET
ijtc-238	73	7	regression	regression	NOUN
ijtc-238	73	8	analysis	analysis	NOUN
ijtc-238	73	9	used	use	VERB
ijtc-238	73	10	to	to	PART
ijtc-238	73	11	determine	determine	VERB
ijtc-238	73	12	the	the	DET
ijtc-238	73	13	relationship	relationship	NOUN
ijtc-238	73	14	between	between	ADP
ijtc-238	73	15	one	one	NUM
ijtc-238	73	16	dependent	dependent	ADJ
ijtc-238	73	17	variable	variable	NOUN
ijtc-238	73	18	and	and	CCONJ
ijtc-238	73	19	several	several	ADJ
ijtc-238	73	20	independent	independent	ADJ
ijtc-238	73	21	variables	variable	NOUN
ijtc-238	73	22	.	.	PUNCT
ijtc-238	74	1	the	the	DET
ijtc-238	74	2	result	result	NOUN
ijtc-238	74	3	of	of	ADP
ijtc-238	74	4	multiple	multiple	ADJ
ijtc-238	74	5	regression	regression	NOUN
ijtc-238	74	6	analysis	analysis	NOUN
ijtc-238	74	7	is	be	AUX
ijtc-238	74	8	the	the	DET
ijtc-238	74	9	coefficient	coefficient	NOUN
ijtc-238	74	10	of	of	ADP
ijtc-238	74	11	each	each	DET
ijtc-238	74	12	independent	independent	ADJ
ijtc-238	74	13	variable	variable	NOUN
ijtc-238	74	14	.	.	PUNCT
ijtc-238	75	1	the	the	DET
ijtc-238	75	2	result	result	NOUN
ijtc-238	75	3	of	of	ADP
ijtc-238	75	4	regression	regression	NOUN
ijtc-238	75	5	analysis	analysis	NOUN
ijtc-238	75	6	is	be	AUX
ijtc-238	75	7	the	the	DET
ijtc-238	75	8	coefficient	coefficient	NOUN
ijtc-238	75	9	of	of	ADP
ijtc-238	75	10	each	each	DET
ijtc-238	75	11	independent	independent	ADJ
ijtc-238	75	12	variable	variable	NOUN
ijtc-238	75	13	by	by	ADP
ijtc-238	75	14	predicting	predict	VERB
ijtc-238	75	15	the	the	DET
ijtc-238	75	16	value	value	NOUN
ijtc-238	75	17	of	of	ADP
ijtc-238	75	18	a	a	DET
ijtc-238	75	19	dependent	dependent	ADJ
ijtc-238	75	20	variable	variable	NOUN
ijtc-238	75	21	with	with	ADP
ijtc-238	75	22	an	an	DET
ijtc-238	75	23	equation	equation	NOUN
ijtc-238	75	24	.	.	PUNCT
ijtc-238	76	1	the	the	DET
ijtc-238	76	2	mathematical	mathematical	ADJ
ijtc-238	76	3	form	form	NOUN
ijtc-238	76	4	will	will	AUX
ijtc-238	76	5	be	be	AUX
ijtc-238	76	6	explained	explain	VERB
ijtc-238	76	7	as	as	ADP
ijtc-238	76	8	below	below	ADV
ijtc-238	76	9	:	:	PUNCT
ijtc-238	76	10	𝑃𝐵𝑉	𝑃𝐵𝑉	PROPN
ijtc-238	76	11	=	=	SYM
ijtc-238	76	12	𝛽0	𝛽0	PROPN
ijtc-238	76	13	+	+	CCONJ
ijtc-238	76	14	𝛽1𝐶𝐺𝑃𝐼	𝛽1𝐶𝐺𝑃𝐼	NUM
ijtc-238	76	15	+	+	NUM
ijtc-238	76	16	𝛽2𝑅𝑂𝐴	𝛽2𝑅𝑂𝐴	NOUN
ijtc-238	76	17	+	+	CCONJ
ijtc-238	76	18	𝛽3𝑅𝑂𝐸	𝛽3𝑅𝑂𝐸	PROPN
ijtc-238	76	19	+	+	CCONJ
ijtc-238	76	20	𝛽4𝑆𝐼𝑍𝐸	𝛽4𝑆𝐼𝑍𝐸	PROPN
ijtc-238	76	21	+	+	CCONJ
ijtc-238	76	22	𝜀	𝜀	X
ijtc-238	76	23	where	where	SCONJ
ijtc-238	76	24	:	:	PUNCT
ijtc-238	76	25	β	β	NOUN
ijtc-238	76	26	:	:	PUNCT
ijtc-238	76	27	regression	regression	VERB
ijtc-238	76	28	coefficient	coefficient	NOUN
ijtc-238	76	29	cgpi	cgpi	NOUN
ijtc-238	76	30	:	:	PUNCT
ijtc-238	76	31	corporate	corporate	ADJ
ijtc-238	76	32	governance	governance	NOUN
ijtc-238	76	33	perception	perception	NOUN
ijtc-238	76	34	index	index	NOUN
ijtc-238	76	35	roa	roa	NOUN
ijtc-238	76	36	:	:	PUNCT
ijtc-238	76	37	return	return	VERB
ijtc-238	76	38	on	on	ADP
ijtc-238	76	39	asset	asset	NOUN
ijtc-238	76	40	roe	roe	NOUN
ijtc-238	76	41	:	:	PUNCT
ijtc-238	76	42	return	return	VERB
ijtc-238	76	43	on	on	ADP
ijtc-238	76	44	equity	equity	NOUN
ijtc-238	76	45	size	size	NOUN
ijtc-238	76	46	:	:	PUNCT
ijtc-238	76	47	company	company	NOUN
ijtc-238	76	48	size	size	NOUN
ijtc-238	76	49	ε	ε	PROPN
ijtc-238	76	50	:	:	PUNCT
ijtc-238	76	51	error	error	NOUN
ijtc-238	76	52	result	result	NOUN
ijtc-238	76	53	and	and	CCONJ
ijtc-238	76	54	discussion	discussion	NOUN
ijtc-238	76	55	descriptive	descriptive	ADJ
ijtc-238	76	56	statistical	statistical	ADJ
ijtc-238	76	57	data	datum	NOUN
ijtc-238	76	58	serves	serve	VERB
ijtc-238	76	59	to	to	PART
ijtc-238	76	60	see	see	VERB
ijtc-238	76	61	an	an	DET
ijtc-238	76	62	overview	overview	NOUN
ijtc-238	76	63	of	of	ADP
ijtc-238	76	64	the	the	DET
ijtc-238	76	65	research	research	NOUN
ijtc-238	76	66	.	.	PUNCT
ijtc-238	77	1	in	in	ADP
ijtc-238	77	2	a	a	DET
ijtc-238	77	3	descriptive	descriptive	ADJ
ijtc-238	77	4	statistic	statistic	NOUN
ijtc-238	77	5	,	,	PUNCT
ijtc-238	77	6	there	there	PRON
ijtc-238	77	7	is	be	VERB
ijtc-238	77	8	a	a	DET
ijtc-238	77	9	number	number	NOUN
ijtc-238	77	10	of	of	ADP
ijtc-238	77	11	data	datum	NOUN
ijtc-238	77	12	,	,	PUNCT
ijtc-238	77	13	the	the	DET
ijtc-238	77	14	maximum	maximum	ADJ
ijtc-238	77	15	value	value	NOUN
ijtc-238	77	16	,	,	PUNCT
ijtc-238	77	17	the	the	DET
ijtc-238	77	18	minimum	minimum	NOUN
ijtc-238	77	19	value	value	NOUN
ijtc-238	77	20	,	,	PUNCT
ijtc-238	77	21	and	and	CCONJ
ijtc-238	77	22	the	the	DET
ijtc-238	77	23	average	average	ADJ
ijtc-238	77	24	value	value	NOUN
ijtc-238	77	25	.	.	PUNCT
ijtc-238	78	1	descriptive	descriptive	ADJ
ijtc-238	78	2	statistical	statistical	ADJ
ijtc-238	78	3	results	result	NOUN
ijtc-238	78	4	for	for	ADP
ijtc-238	78	5	cgpi	cgpi	NOUN
ijtc-238	78	6	,	,	PUNCT
ijtc-238	78	7	roa	roa	PROPN
ijtc-238	78	8	,	,	PUNCT
ijtc-238	78	9	roe	roe	NOUN
ijtc-238	78	10	,	,	PUNCT
ijtc-238	78	11	and	and	CCONJ
ijtc-238	78	12	enterprise	enterprise	NOUN
ijtc-238	78	13	size	size	NOUN
ijtc-238	78	14	independent	independent	ADJ
ijtc-238	78	15	variables	variable	NOUN
ijtc-238	78	16	and	and	CCONJ
ijtc-238	78	17	company	company	NOUN
ijtc-238	78	18	value	value	NOUN
ijtc-238	78	19	dependent	dependent	ADJ
ijtc-238	78	20	variables	variable	NOUN
ijtc-238	78	21	(	(	PUNCT
ijtc-238	78	22	pbv	pbv	VERB
ijtc-238	78	23	)	)	PUNCT
ijtc-238	78	24	can	can	AUX
ijtc-238	78	25	be	be	AUX
ijtc-238	78	26	found	find	VERB
ijtc-238	78	27	in	in	ADP
ijtc-238	78	28	the	the	DET
ijtc-238	78	29	following	follow	VERB
ijtc-238	78	30	table	table	NOUN
ijtc-238	78	31	:	:	PUNCT
ijtc-238	78	32	table	table	NOUN
ijtc-238	78	33	2	2	NUM
ijtc-238	78	34	.	.	PUNCT
ijtc-238	78	35	descriptive	descriptive	ADJ
ijtc-238	78	36	statistic	statistic	PROPN
ijtc-238	78	37	result	result	VERB
ijtc-238	78	38	the	the	DET
ijtc-238	78	39	influence	influence	NOUN
ijtc-238	78	40	of	of	ADP
ijtc-238	78	41	corporate	corporate	ADJ
ijtc-238	78	42	governance	governance	NOUN
ijtc-238	78	43	perception	perception	NOUN
ijtc-238	78	44	index	index	NOUN
ijtc-238	78	45	,	,	PUNCT
ijtc-238	78	46	profitability	profitability	NOUN
ijtc-238	78	47	ratio	ratio	NOUN
ijtc-238	78	48	,	,	PUNCT
ijtc-238	78	49	and	and	CCONJ
ijtc-238	78	50	firm	firm	ADJ
ijtc-238	78	51	size	size	NOUN
ijtc-238	78	52	to	to	ADP
ijtc-238	78	53	company	company	NOUN
ijtc-238	78	54	value	value	NOUN
ijtc-238	78	55	(	(	PUNCT
ijtc-238	78	56	cgpi	cgpi	NOUN
ijtc-238	78	57	and	and	CCONJ
ijtc-238	78	58	listed	list	VERB
ijtc-238	78	59	companies	company	NOUN
ijtc-238	78	60	on	on	ADP
ijtc-238	78	61	the	the	DET
ijtc-238	78	62	idx	idx	PROPN
ijtc-238	78	63	)	)	PUNCT
ijtc-238	78	64	eva	eva	PROPN
ijtc-238	78	65	safina	safina	PROPN
ijtc-238	78	66	rose	rise	VERB
ijtc-238	78	67	,	,	PUNCT
ijtc-238	78	68	siti	siti	PROPN
ijtc-238	78	69	arbainah	arbainah	PROPN
ijtc-238	78	70	,	,	PUNCT
ijtc-238	78	71	suko	suko	PROPN
ijtc-238	78	72	raharjo	raharjo	PROPN
ijtc-238	78	73	&	&	CCONJ
ijtc-238	78	74	ardian	ardian	PROPN
ijtc-238	78	75	widiarto	widiarto	VERB
ijtc-238	78	76	179	179	NUM
ijtc-238	78	77	|	|	ADV
ijtc-238	78	78	ilomata	ilomata	PROPN
ijtc-238	78	79	international	international	ADJ
ijtc-238	78	80	journal	journal	NOUN
ijtc-238	78	81	of	of	ADP
ijtc-238	78	82	tax	tax	PROPN
ijtc-238	78	83	&	&	CCONJ
ijtc-238	78	84	accounting	accounting	PROPN
ijtc-238	78	85	volume	volume	NOUN
ijtc-238	78	86	2	2	NUM
ijtc-238	78	87	issue	issue	NOUN
ijtc-238	78	88	31	31	NUM
ijtc-238	78	89	,	,	PUNCT
ijtc-238	78	90	july	july	PROPN
ijtc-238	78	91	2021	2021	NUM
ijtc-238	79	1	n	n	PRON
ijtc-238	79	2	minimum	minimum	ADJ
ijtc-238	79	3	maximum	maximum	ADJ
ijtc-238	79	4	mean	mean	ADJ
ijtc-238	79	5	std	std	NOUN
ijtc-238	79	6	.	.	PUNCT
ijtc-238	79	7	deviation	deviation	NOUN
ijtc-238	79	8	variance	variance	NOUN
ijtc-238	79	9	cgpi	cgpi	NOUN
ijtc-238	79	10	55	55	NUM
ijtc-238	79	11	71,00	71,00	NUM
ijtc-238	79	12	93,86	93,86	NUM
ijtc-238	79	13	85,909	85,909	NUM
ijtc-238	79	14	5,217	5,217	NUM
ijtc-238	79	15	27,221	27,221	NUM
ijtc-238	79	16	roa	roa	NOUN
ijtc-238	79	17	55	55	NUM
ijtc-238	79	18	-0,05	-0,05	NOUN
ijtc-238	80	1	0,21	0,21	NUM
ijtc-238	80	2	0,037	0,037	NUM
ijtc-238	80	3	0,046	0,046	NUM
ijtc-238	80	4	0,002	0,002	NUM
ijtc-238	80	5	roe	roe	NOUN
ijtc-238	80	6	55	55	NUM
ijtc-238	80	7	-0,08	-0,08	PROPN
ijtc-238	80	8	0,33	0,33	PROPN
ijtc-238	80	9	0,130	0,130	NUM
ijtc-238	80	10	0,076	0,076	NUM
ijtc-238	80	11	0,006	0,006	NUM
ijtc-238	80	12	size	size	NOUN
ijtc-238	80	13	55	55	NUM
ijtc-238	80	14	28,70	28,70	NUM
ijtc-238	80	15	34,80	34,80	NUM
ijtc-238	80	16	32,210	32,210	NUM
ijtc-238	80	17	1,936	1,936	NUM
ijtc-238	80	18	3,750	3,750	NUM
ijtc-238	80	19	pbv	pbv	VERB
ijtc-238	80	20	55	55	NUM
ijtc-238	80	21	0,41	0,41	NOUN
ijtc-238	80	22	4,55	4,55	NOUN
ijtc-238	81	1	1,024	1,024	NUM
ijtc-238	81	2	1,024	1,024	NUM
ijtc-238	81	3	1,049	1,049	NUM
ijtc-238	81	4	valid	valid	ADJ
ijtc-238	81	5	n	n	CCONJ
ijtc-238	81	6	(	(	PUNCT
ijtc-238	81	7	listwise	listwise	ADJ
ijtc-238	81	8	)	)	PUNCT
ijtc-238	81	9	55	55	NUM
ijtc-238	81	10	source	source	NOUN
ijtc-238	81	11	:	:	PUNCT
ijtc-238	81	12	secondary	secondary	ADJ
ijtc-238	81	13	data	datum	NOUN
ijtc-238	81	14	,	,	PUNCT
ijtc-238	81	15	2020	2020	NUM
ijtc-238	81	16	table	table	NOUN
ijtc-238	81	17	3	3	NUM
ijtc-238	81	18	.	.	PUNCT
ijtc-238	81	19	kolmogorov	kolmogorov	ADJ
ijtc-238	81	20	-	-	PUNCT
ijtc-238	81	21	smirnov	smirnov	PROPN
ijtc-238	81	22	result	result	NOUN
ijtc-238	81	23	test	test	NOUN
ijtc-238	81	24	statistic	statistic	NOUN
ijtc-238	81	25	0,970	0,970	NUM
ijtc-238	81	26	asymp.sig.(2	asymp.sig.(2	VERB
ijtc-238	81	27	-	-	VERB
ijtc-238	81	28	tailed	tailed	ADJ
ijtc-238	81	29	)	)	PUNCT
ijtc-238	81	30	0,200	0,200	NUM
ijtc-238	81	31	source	source	NOUN
ijtc-238	81	32	:	:	PUNCT
ijtc-238	81	33	secondary	secondary	ADJ
ijtc-238	81	34	data	datum	NOUN
ijtc-238	81	35	,	,	PUNCT
ijtc-238	81	36	2020	2020	NUM
ijtc-238	81	37	table	table	NOUN
ijtc-238	81	38	4	4	NUM
ijtc-238	81	39	.	.	PUNCT
ijtc-238	81	40	multicollinearity	multicollinearity	NOUN
ijtc-238	81	41	test	test	NOUN
ijtc-238	81	42	result	result	VERB
ijtc-238	81	43	variable	variable	ADJ
ijtc-238	81	44	tolerance	tolerance	NOUN
ijtc-238	81	45	vif	vif	NOUN
ijtc-238	81	46	cgpi	cgpi	NOUN
ijtc-238	81	47	0,597	0,597	NUM
ijtc-238	81	48	1,675	1,675	NUM
ijtc-238	81	49	roa	roa	NOUN
ijtc-238	81	50	0,153	0,153	NUM
ijtc-238	81	51	6,552	6,552	NUM
ijtc-238	81	52	roe	roe	NOUN
ijtc-238	81	53	0,111	0,111	NOUN
ijtc-238	81	54	9,016	9,016	NUM
ijtc-238	81	55	size	size	NOUN
ijtc-238	81	56	0,26	0,26	NOUN
ijtc-238	81	57	3,849	3,849	NUM
ijtc-238	81	58	dependent	dependent	ADJ
ijtc-238	81	59	variable	variable	NOUN
ijtc-238	81	60	:	:	PUNCT
ijtc-238	81	61	pbv	pbv	VERB
ijtc-238	81	62	source	source	NOUN
ijtc-238	81	63	:	:	PUNCT
ijtc-238	81	64	secondary	secondary	ADJ
ijtc-238	81	65	data	datum	NOUN
ijtc-238	81	66	,	,	PUNCT
ijtc-238	81	67	2020	2020	NUM
ijtc-238	81	68	the	the	DET
ijtc-238	81	69	influence	influence	NOUN
ijtc-238	81	70	of	of	ADP
ijtc-238	81	71	corporate	corporate	ADJ
ijtc-238	81	72	governance	governance	NOUN
ijtc-238	81	73	perception	perception	NOUN
ijtc-238	81	74	index	index	NOUN
ijtc-238	81	75	,	,	PUNCT
ijtc-238	81	76	profitability	profitability	NOUN
ijtc-238	81	77	ratio	ratio	NOUN
ijtc-238	81	78	,	,	PUNCT
ijtc-238	81	79	and	and	CCONJ
ijtc-238	81	80	firm	firm	ADJ
ijtc-238	81	81	size	size	NOUN
ijtc-238	81	82	to	to	ADP
ijtc-238	81	83	company	company	NOUN
ijtc-238	81	84	value	value	NOUN
ijtc-238	81	85	(	(	PUNCT
ijtc-238	81	86	cgpi	cgpi	NOUN
ijtc-238	81	87	and	and	CCONJ
ijtc-238	81	88	listed	list	VERB
ijtc-238	81	89	companies	company	NOUN
ijtc-238	81	90	on	on	ADP
ijtc-238	81	91	the	the	DET
ijtc-238	81	92	idx	idx	PROPN
ijtc-238	81	93	)	)	PUNCT
ijtc-238	81	94	eva	eva	PROPN
ijtc-238	81	95	safina	safina	PROPN
ijtc-238	81	96	rose	rise	VERB
ijtc-238	81	97	,	,	PUNCT
ijtc-238	81	98	siti	siti	PROPN
ijtc-238	81	99	arbainah	arbainah	PROPN
ijtc-238	81	100	,	,	PUNCT
ijtc-238	81	101	suko	suko	PROPN
ijtc-238	81	102	raharjo	raharjo	PROPN
ijtc-238	81	103	&	&	CCONJ
ijtc-238	81	104	ardian	ardian	PROPN
ijtc-238	81	105	widiarto	widiarto	VERB
ijtc-238	81	106	180	180	NUM
ijtc-238	81	107	|	|	ADV
ijtc-238	81	108	ilomata	ilomata	PROPN
ijtc-238	81	109	international	international	ADJ
ijtc-238	81	110	journal	journal	NOUN
ijtc-238	81	111	of	of	ADP
ijtc-238	81	112	tax	tax	PROPN
ijtc-238	81	113	&	&	CCONJ
ijtc-238	81	114	accounting	accounting	PROPN
ijtc-238	81	115	volume	volume	NOUN
ijtc-238	81	116	2	2	NUM
ijtc-238	81	117	issue	issue	NOUN
ijtc-238	81	118	31	31	NUM
ijtc-238	81	119	,	,	PUNCT
ijtc-238	81	120	july	july	PROPN
ijtc-238	81	121	2021	2021	NUM
ijtc-238	81	122	figure	figure	NOUN
ijtc-238	81	123	1	1	NUM
ijtc-238	81	124	.	.	PUNCT
ijtc-238	81	125	scatterplot	scatterplot	NOUN
ijtc-238	81	126	graph	graph	NOUN
ijtc-238	81	127	table	table	NOUN
ijtc-238	81	128	5	5	NUM
ijtc-238	81	129	.	.	X
ijtc-238	81	130	autocorrelation	autocorrelation	NOUN
ijtc-238	81	131	test	test	NOUN
ijtc-238	81	132	r	r	NOUN
ijtc-238	81	133	r	r	NOUN
ijtc-238	81	134	square	square	ADJ
ijtc-238	81	135	adjusted	adjust	VERB
ijtc-238	81	136	r	r	NOUN
ijtc-238	81	137	square	square	ADJ
ijtc-238	81	138	durbin	durbin	PROPN
ijtc-238	81	139	watson	watson	PROPN
ijtc-238	81	140	0,649	0,649	NUM
ijtc-238	81	141	0,421	0,421	NUM
ijtc-238	81	142	0,375	0,375	NUM
ijtc-238	81	143	1,963	1,963	NUM
ijtc-238	81	144	source	source	NOUN
ijtc-238	81	145	:	:	PUNCT
ijtc-238	81	146	secondary	secondary	ADJ
ijtc-238	81	147	data	datum	NOUN
ijtc-238	81	148	,	,	PUNCT
ijtc-238	81	149	2020	2020	NUM
ijtc-238	81	150	table	table	NOUN
ijtc-238	81	151	6	6	NUM
ijtc-238	81	152	.	.	PUNCT
ijtc-238	81	153	t	t	NOUN
ijtc-238	81	154	-	-	PUNCT
ijtc-238	81	155	test	test	NOUN
ijtc-238	81	156	result	result	NOUN
ijtc-238	81	157	variable	variable	PROPN
ijtc-238	81	158	t	t	PROPN
ijtc-238	81	159	test	test	NOUN
ijtc-238	81	160	result	result	VERB
ijtc-238	81	161	significant	significant	ADJ
ijtc-238	81	162	cgpi	cgpi	NOUN
ijtc-238	81	163	2,532	2,532	NUM
ijtc-238	81	164	0,015	0,015	NUM
ijtc-238	81	165	roa	roa	PROPN
ijtc-238	81	166	1,134	1,134	NUM
ijtc-238	81	167	0,262	0,262	NUM
ijtc-238	81	168	roe	roe	NOUN
ijtc-238	81	169	2,17	2,17	NUM
ijtc-238	81	170	0,035	0,035	NUM
ijtc-238	81	171	ukuran	ukuran	ADJ
ijtc-238	81	172	-0,793	-0,793	ADJ
ijtc-238	81	173	0,432	0,432	NUM
ijtc-238	81	174	perusahaan	perusahaan	PROPN
ijtc-238	81	175	dependent	dependent	ADJ
ijtc-238	81	176	variable	variable	NOUN
ijtc-238	81	177	:	:	PUNCT
ijtc-238	81	178	pbv	pbv	VERB
ijtc-238	81	179	source	source	NOUN
ijtc-238	81	180	:	:	PUNCT
ijtc-238	81	181	secondary	secondary	ADJ
ijtc-238	81	182	data	datum	NOUN
ijtc-238	81	183	,	,	PUNCT
ijtc-238	81	184	2020	2020	NUM
ijtc-238	81	185	the	the	DET
ijtc-238	81	186	t	t	NOUN
ijtc-238	81	187	-	-	PUNCT
ijtc-238	81	188	test	test	NOUN
ijtc-238	81	189	is	be	AUX
ijtc-238	81	190	the	the	DET
ijtc-238	81	191	second	second	ADJ
ijtc-238	81	192	model	model	NOUN
ijtc-238	81	193	due	due	ADJ
ijtc-238	81	194	diligence	diligence	NOUN
ijtc-238	81	195	that	that	PRON
ijtc-238	81	196	tests	test	VERB
ijtc-238	81	197	independent	independent	ADJ
ijtc-238	81	198	variables	variable	NOUN
ijtc-238	81	199	in	in	ADP
ijtc-238	81	200	this	this	DET
ijtc-238	81	201	study	study	NOUN
ijtc-238	81	202	(	(	PUNCT
ijtc-238	81	203	corporate	corporate	ADJ
ijtc-238	81	204	governance	governance	NOUN
ijtc-238	81	205	perception	perception	NOUN
ijtc-238	81	206	index	index	NOUN
ijtc-238	81	207	,	,	PUNCT
ijtc-238	81	208	return	return	VERB
ijtc-238	81	209	on	on	ADP
ijtc-238	81	210	assets	asset	NOUN
ijtc-238	81	211	,	,	PUNCT
ijtc-238	81	212	return	return	VERB
ijtc-238	81	213	on	on	ADP
ijtc-238	81	214	equity	equity	NOUN
ijtc-238	81	215	,	,	PUNCT
ijtc-238	81	216	and	and	CCONJ
ijtc-238	81	217	size	size	NOUN
ijtc-238	81	218	of	of	ADP
ijtc-238	81	219	the	the	DET
ijtc-238	81	220	the	the	DET
ijtc-238	81	221	influence	influence	NOUN
ijtc-238	81	222	of	of	ADP
ijtc-238	81	223	corporate	corporate	ADJ
ijtc-238	81	224	governance	governance	NOUN
ijtc-238	81	225	perception	perception	NOUN
ijtc-238	81	226	index	index	NOUN
ijtc-238	81	227	,	,	PUNCT
ijtc-238	81	228	profitability	profitability	NOUN
ijtc-238	81	229	ratio	ratio	NOUN
ijtc-238	81	230	,	,	PUNCT
ijtc-238	81	231	and	and	CCONJ
ijtc-238	81	232	firm	firm	ADJ
ijtc-238	81	233	size	size	NOUN
ijtc-238	81	234	to	to	ADP
ijtc-238	81	235	company	company	NOUN
ijtc-238	81	236	value	value	NOUN
ijtc-238	81	237	(	(	PUNCT
ijtc-238	81	238	cgpi	cgpi	NOUN
ijtc-238	81	239	and	and	CCONJ
ijtc-238	81	240	listed	list	VERB
ijtc-238	81	241	companies	company	NOUN
ijtc-238	81	242	on	on	ADP
ijtc-238	81	243	the	the	DET
ijtc-238	81	244	idx	idx	PROPN
ijtc-238	81	245	)	)	PUNCT
ijtc-238	81	246	eva	eva	PROPN
ijtc-238	81	247	safina	safina	PROPN
ijtc-238	81	248	rose	rise	VERB
ijtc-238	81	249	,	,	PUNCT
ijtc-238	81	250	siti	siti	PROPN
ijtc-238	81	251	arbainah	arbainah	PROPN
ijtc-238	81	252	,	,	PUNCT
ijtc-238	81	253	suko	suko	PROPN
ijtc-238	81	254	raharjo	raharjo	PROPN
ijtc-238	81	255	&	&	CCONJ
ijtc-238	81	256	ardian	ardian	PROPN
ijtc-238	81	257	widiarto	widiarto	VERB
ijtc-238	81	258	181	181	NUM
ijtc-238	81	259	|	|	ADV
ijtc-238	81	260	ilomata	ilomata	PROPN
ijtc-238	81	261	international	international	ADJ
ijtc-238	81	262	journal	journal	NOUN
ijtc-238	81	263	of	of	ADP
ijtc-238	81	264	tax	tax	PROPN
ijtc-238	81	265	&	&	CCONJ
ijtc-238	81	266	accounting	accounting	PROPN
ijtc-238	81	267	volume	volume	NOUN
ijtc-238	81	268	2	2	NUM
ijtc-238	81	269	issue	issue	NOUN
ijtc-238	81	270	31	31	NUM
ijtc-238	81	271	,	,	PUNCT
ijtc-238	81	272	july	july	PROPN
ijtc-238	81	273	2021	2021	NUM
ijtc-238	81	274	company	company	NOUN
ijtc-238	81	275	)	)	PUNCT
ijtc-238	81	276	to	to	PART
ijtc-238	81	277	see	see	VERB
ijtc-238	81	278	the	the	DET
ijtc-238	81	279	result	result	NOUN
ijtc-238	81	280	which	which	PRON
ijtc-238	81	281	between	between	ADP
ijtc-238	81	282	the	the	DET
ijtc-238	81	283	variables	variable	NOUN
ijtc-238	81	284	individually	individually	ADV
ijtc-238	81	285	has	have	VERB
ijtc-238	81	286	an	an	DET
ijtc-238	81	287	influence	influence	NOUN
ijtc-238	81	288	on	on	ADP
ijtc-238	81	289	the	the	DET
ijtc-238	81	290	value	value	NOUN
ijtc-238	81	291	of	of	ADP
ijtc-238	81	292	the	the	DET
ijtc-238	81	293	company	company	NOUN
ijtc-238	81	294	(	(	PUNCT
ijtc-238	81	295	pbv	pbv	VERB
ijtc-238	81	296	)	)	PUNCT
ijtc-238	81	297	.	.	PUNCT
ijtc-238	82	1	the	the	DET
ijtc-238	82	2	study	study	NOUN
ijtc-238	82	3	's	's	PART
ijtc-238	82	4	free	free	ADJ
ijtc-238	82	5	degree	degree	NOUN
ijtc-238	82	6	was	be	AUX
ijtc-238	82	7	1,67591	1,67591	NUM
ijtc-238	82	8	where	where	SCONJ
ijtc-238	82	9	the	the	DET
ijtc-238	82	10	a	a	DET
ijtc-238	82	11	specified	specify	VERB
ijtc-238	82	12	was	be	AUX
ijtc-238	82	13	5	5	NUM
ijtc-238	82	14	%	%	NOUN
ijtc-238	82	15	.	.	PUNCT
ijtc-238	83	1	cgpi	cgpi	NOUN
ijtc-238	83	2	variables	variable	NOUN
ijtc-238	83	3	on	on	ADP
ijtc-238	83	4	pbv	pbv	VERB
ijtc-238	83	5	have	have	VERB
ijtc-238	83	6	a	a	DET
ijtc-238	83	7	significant	significant	ADJ
ijtc-238	83	8	positive	positive	ADJ
ijtc-238	83	9	influence	influence	NOUN
ijtc-238	83	10	this	this	PRON
ijtc-238	83	11	can	can	AUX
ijtc-238	83	12	be	be	AUX
ijtc-238	83	13	characterized	characterize	VERB
ijtc-238	83	14	by	by	ADP
ijtc-238	83	15	a	a	DET
ijtc-238	83	16	sig	sig	NOUN
ijtc-238	83	17	<	<	X
ijtc-238	83	18	of	of	ADP
ijtc-238	83	19	0,05	0,05	NOUN
ijtc-238	83	20	in	in	ADP
ijtc-238	83	21	this	this	DET
ijtc-238	83	22	research	research	NOUN
ijtc-238	83	23	the	the	DET
ijtc-238	83	24	significancy	significancy	NOUN
ijtc-238	83	25	of	of	ADP
ijtc-238	83	26	cgpi	cgpi	NOUN
ijtc-238	83	27	below	below	ADP
ijtc-238	83	28	0,05	0,05	PROPN
ijtc-238	83	29	which	which	PRON
ijtc-238	83	30	is	be	AUX
ijtc-238	83	31	0,015	0,015	NUM
ijtc-238	83	32	followed	follow	VERB
ijtc-238	83	33	by	by	ADP
ijtc-238	83	34	ttable	ttable	ADJ
ijtc-238	83	35	>	>	X
ijtc-238	83	36	t	t	PROPN
ijtc-238	83	37	-	-	PUNCT
ijtc-238	83	38	count	count	NOUN
ijtc-238	83	39	that	that	PRON
ijtc-238	83	40	is	be	AUX
ijtc-238	83	41	2,532	2,532	NUM
ijtc-238	83	42	>	>	PUNCT
ijtc-238	83	43	1,67591	1,67591	NUM
ijtc-238	83	44	.	.	PUNCT
ijtc-238	84	1	this	this	PRON
ijtc-238	84	2	indicates	indicate	VERB
ijtc-238	84	3	that	that	SCONJ
ijtc-238	84	4	h0	h0	NOUN
ijtc-238	84	5	was	be	AUX
ijtc-238	84	6	rejected	reject	VERB
ijtc-238	84	7	and	and	CCONJ
ijtc-238	84	8	hypothesis	hypothesis	NOUN
ijtc-238	84	9	1	1	NUM
ijtc-238	84	10	(	(	PUNCT
ijtc-238	84	11	h1	h1	PROPN
ijtc-238	84	12	)	)	PUNCT
ijtc-238	84	13	accepted	accept	VERB
ijtc-238	84	14	.	.	PUNCT
ijtc-238	85	1	this	this	PRON
ijtc-238	85	2	means	mean	VERB
ijtc-238	85	3	that	that	SCONJ
ijtc-238	85	4	cgpi	cgpi	NOUN
ijtc-238	85	5	variables	variable	NOUN
ijtc-238	85	6	have	have	VERB
ijtc-238	85	7	a	a	DET
ijtc-238	85	8	positive	positive	ADJ
ijtc-238	85	9	partial	partial	ADJ
ijtc-238	85	10	and	and	CCONJ
ijtc-238	85	11	significant	significant	ADJ
ijtc-238	85	12	effect	effect	NOUN
ijtc-238	85	13	on	on	ADP
ijtc-238	85	14	the	the	DET
ijtc-238	85	15	value	value	NOUN
ijtc-238	85	16	of	of	ADP
ijtc-238	85	17	the	the	DET
ijtc-238	85	18	company	company	NOUN
ijtc-238	85	19	.	.	PUNCT
ijtc-238	86	1	roa	roa	PROPN
ijtc-238	86	2	variables	variable	NOUN
ijtc-238	86	3	do	do	AUX
ijtc-238	86	4	not	not	PART
ijtc-238	86	5	have	have	VERB
ijtc-238	86	6	a	a	DET
ijtc-238	86	7	significant	significant	ADJ
ijtc-238	86	8	influence	influence	NOUN
ijtc-238	86	9	on	on	ADP
ijtc-238	86	10	pbv	pbv	ADJ
ijtc-238	86	11	.	.	PUNCT
ijtc-238	87	1	this	this	PRON
ijtc-238	87	2	can	can	AUX
ijtc-238	87	3	be	be	AUX
ijtc-238	87	4	seen	see	VERB
ijtc-238	87	5	from	from	ADP
ijtc-238	87	6	the	the	DET
ijtc-238	87	7	significance	significance	NOUN
ijtc-238	87	8	.	.	PUNCT
ijtc-238	88	1	the	the	DET
ijtc-238	88	2	condition	condition	NOUN
ijtc-238	88	3	of	of	ADP
ijtc-238	88	4	the	the	DET
ijtc-238	88	5	acceptance	acceptance	NOUN
ijtc-238	88	6	of	of	ADP
ijtc-238	88	7	the	the	DET
ijtc-238	88	8	hypothesis	hypothesis	NOUN
ijtc-238	88	9	is	be	AUX
ijtc-238	88	10	with	with	ADP
ijtc-238	88	11	the	the	DET
ijtc-238	88	12	<	<	X
ijtc-238	88	13	of	of	ADP
ijtc-238	88	14	0.05	0.05	NUM
ijtc-238	88	15	.	.	PUNCT
ijtc-238	89	1	statistical	statistical	ADJ
ijtc-238	89	2	results	result	NOUN
ijtc-238	89	3	show	show	VERB
ijtc-238	89	4	that	that	SCONJ
ijtc-238	89	5	the	the	DET
ijtc-238	89	6	variable	variable	ADJ
ijtc-238	89	7	roa	roa	NOUN
ijtc-238	89	8	level	level	NOUN
ijtc-238	89	9	of	of	ADP
ijtc-238	89	10	significance	significance	NOUN
ijtc-238	89	11	of	of	ADP
ijtc-238	89	12	0.262	0.262	NUM
ijtc-238	89	13	exceeds	exceed	NOUN
ijtc-238	89	14	the	the	DET
ijtc-238	89	15	requirement	requirement	NOUN
ijtc-238	89	16	for	for	ADP
ijtc-238	89	17	acceptance	acceptance	NOUN
ijtc-238	89	18	of	of	ADP
ijtc-238	89	19	decisions	decision	NOUN
ijtc-238	89	20	that	that	PRON
ijtc-238	89	21	are	be	AUX
ijtc-238	89	22	below	below	ADP
ijtc-238	89	23	5	5	NUM
ijtc-238	89	24	%	%	NOUN
ijtc-238	89	25	.	.	PUNCT
ijtc-238	90	1	t	t	PROPN
ijtc-238	90	2	-	-	PUNCT
ijtc-238	90	3	hitung	hitung	PROPN
ijtc-238	90	4	is	be	AUX
ijtc-238	90	5	also	also	ADV
ijtc-238	90	6	priced	price	VERB
ijtc-238	90	7	less	less	ADJ
ijtc-238	90	8	than	than	ADP
ijtc-238	90	9	t	t	NOUN
ijtc-238	90	10	-	-	PUNCT
ijtc-238	90	11	table	table	NOUN
ijtc-238	90	12	,	,	PUNCT
ijtc-238	90	13	which	which	PRON
ijtc-238	90	14	is	be	AUX
ijtc-238	90	15	1,314	1,314	NUM
ijtc-238	90	16	<	<	X
ijtc-238	90	17	1,67591	1,67591	NUM
ijtc-238	90	18	so	so	SCONJ
ijtc-238	90	19	it	it	PRON
ijtc-238	90	20	can	can	AUX
ijtc-238	90	21	be	be	AUX
ijtc-238	90	22	concluded	conclude	VERB
ijtc-238	90	23	that	that	SCONJ
ijtc-238	90	24	roa	roa	PROPN
ijtc-238	90	25	has	have	VERB
ijtc-238	90	26	no	no	DET
ijtc-238	90	27	influence	influence	NOUN
ijtc-238	90	28	whatsoever	whatsoever	ADV
ijtc-238	90	29	on	on	ADP
ijtc-238	90	30	the	the	DET
ijtc-238	90	31	value	value	NOUN
ijtc-238	90	32	of	of	ADP
ijtc-238	90	33	the	the	DET
ijtc-238	90	34	company	company	NOUN
ijtc-238	90	35	.	.	PUNCT
ijtc-238	91	1	this	this	PRON
ijtc-238	91	2	means	mean	VERB
ijtc-238	91	3	h0	h0	PROPN
ijtc-238	91	4	is	be	AUX
ijtc-238	91	5	accepted	accept	VERB
ijtc-238	91	6	and	and	CCONJ
ijtc-238	91	7	hypothesis	hypothesis	NOUN
ijtc-238	91	8	2	2	NUM
ijtc-238	91	9	(	(	PUNCT
ijtc-238	91	10	h2	h2	NOUN
ijtc-238	91	11	)	)	PUNCT
ijtc-238	91	12	is	be	AUX
ijtc-238	91	13	rejected	reject	VERB
ijtc-238	91	14	.	.	PUNCT
ijtc-238	92	1	this	this	PRON
ijtc-238	92	2	means	mean	VERB
ijtc-238	92	3	that	that	SCONJ
ijtc-238	92	4	roa	roa	PROPN
ijtc-238	92	5	has	have	VERB
ijtc-238	92	6	no	no	DET
ijtc-238	92	7	influence	influence	NOUN
ijtc-238	92	8	on	on	ADP
ijtc-238	92	9	the	the	DET
ijtc-238	92	10	value	value	NOUN
ijtc-238	92	11	of	of	ADP
ijtc-238	92	12	the	the	DET
ijtc-238	92	13	company	company	NOUN
ijtc-238	92	14	(	(	PUNCT
ijtc-238	92	15	pbv	pbv	VERB
ijtc-238	92	16	)	)	PUNCT
ijtc-238	92	17	.	.	PUNCT
ijtc-238	93	1	roe	roe	PROPN
ijtc-238	93	2	have	have	VERB
ijtc-238	93	3	a	a	DET
ijtc-238	93	4	positive	positive	ADJ
ijtc-238	93	5	and	and	CCONJ
ijtc-238	93	6	significant	significant	ADJ
ijtc-238	93	7	influence	influence	NOUN
ijtc-238	93	8	on	on	ADP
ijtc-238	93	9	the	the	DET
ijtc-238	93	10	value	value	NOUN
ijtc-238	93	11	of	of	ADP
ijtc-238	93	12	the	the	DET
ijtc-238	93	13	company	company	NOUN
ijtc-238	93	14	.	.	PUNCT
ijtc-238	94	1	this	this	PRON
ijtc-238	94	2	can	can	AUX
ijtc-238	94	3	be	be	AUX
ijtc-238	94	4	proven	prove	VERB
ijtc-238	94	5	in	in	ADP
ijtc-238	94	6	statistical	statistical	ADJ
ijtc-238	94	7	test	test	NOUN
ijtc-238	94	8	results	result	NOUN
ijtc-238	94	9	that	that	SCONJ
ijtc-238	94	10	the	the	DET
ijtc-238	94	11	significance	significance	NOUN
ijtc-238	94	12	of	of	ADP
ijtc-238	94	13	<	<	X
ijtc-238	94	14	0,05	0,05	PROPN
ijtc-238	94	15	is	be	AUX
ijtc-238	94	16	0,035	0,035	NUM
ijtc-238	94	17	with	with	ADP
ijtc-238	94	18	t	t	PROPN
ijtc-238	94	19	-	-	PUNCT
ijtc-238	94	20	hitung	hitung	PROPN
ijtc-238	94	21	>	>	X
ijtc-238	94	22	t	t	PROPN
ijtc-238	94	23	-	-	PUNCT
ijtc-238	94	24	table	table	NOUN
ijtc-238	94	25	test	test	NOUN
ijtc-238	94	26	result	result	NOUN
ijtc-238	94	27	of	of	ADP
ijtc-238	94	28	2,170	2,170	NUM
ijtc-238	94	29	>	>	X
ijtc-238	94	30	1,67591	1,67591	NUM
ijtc-238	94	31	.	.	PUNCT
ijtc-238	95	1	h0	h0	PROPN
ijtc-238	95	2	is	be	AUX
ijtc-238	95	3	rejected	reject	VERB
ijtc-238	95	4	and	and	CCONJ
ijtc-238	95	5	hypothesis	hypothesis	NOUN
ijtc-238	95	6	3	3	NUM
ijtc-238	95	7	(	(	PUNCT
ijtc-238	95	8	h3	h3	NOUN
ijtc-238	95	9	)	)	PUNCT
ijtc-238	95	10	is	be	AUX
ijtc-238	95	11	accepted	accept	VERB
ijtc-238	95	12	.	.	PUNCT
ijtc-238	96	1	roe	roe	NOUN
ijtc-238	96	2	has	have	VERB
ijtc-238	96	3	positive	positive	ADJ
ijtc-238	96	4	impact	impact	NOUN
ijtc-238	96	5	due	due	ADP
ijtc-238	96	6	to	to	ADP
ijtc-238	96	7	company	company	NOUN
ijtc-238	96	8	value	value	NOUN
ijtc-238	96	9	(	(	PUNCT
ijtc-238	96	10	pbv	pbv	ADJ
ijtc-238	96	11	)	)	PUNCT
ijtc-238	96	12	.	.	PUNCT
ijtc-238	97	1	as	as	ADP
ijtc-238	97	2	for	for	ADP
ijtc-238	97	3	the	the	DET
ijtc-238	97	4	size	size	NOUN
ijtc-238	97	5	of	of	ADP
ijtc-238	97	6	the	the	DET
ijtc-238	97	7	company	company	NOUN
ijtc-238	97	8	appears	appear	VERB
ijtc-238	97	9	to	to	PART
ijtc-238	97	10	have	have	VERB
ijtc-238	97	11	a	a	DET
ijtc-238	97	12	negative	negative	ADJ
ijtc-238	97	13	and	and	CCONJ
ijtc-238	97	14	insignificant	insignificant	ADJ
ijtc-238	97	15	effect	effect	NOUN
ijtc-238	97	16	on	on	ADP
ijtc-238	97	17	the	the	DET
ijtc-238	97	18	value	value	NOUN
ijtc-238	97	19	of	of	ADP
ijtc-238	97	20	the	the	DET
ijtc-238	97	21	company	company	NOUN
ijtc-238	97	22	with	with	ADP
ijtc-238	97	23	a	a	DET
ijtc-238	97	24	value	value	NOUN
ijtc-238	97	25	of	of	ADP
ijtc-238	97	26	-0,793	-0,793	PROPN
ijtc-238	97	27	<	<	X
ijtc-238	97	28	1,67591t	1,67591t	PROPN
ijtc-238	97	29	-	-	PUNCT
ijtc-238	97	30	tabel	tabel	NOUN
ijtc-238	97	31	.	.	PUNCT
ijtc-238	98	1	however	however	ADV
ijtc-238	98	2	,	,	PUNCT
ijtc-238	98	3	the	the	DET
ijtc-238	98	4	level	level	NOUN
ijtc-238	98	5	of	of	ADP
ijtc-238	98	6	significance	significance	NOUN
ijtc-238	98	7	shows	show	VERB
ijtc-238	98	8	above	above	ADP
ijtc-238	98	9	5	5	NUM
ijtc-238	98	10	%	%	NOUN
ijtc-238	98	11	which	which	PRON
ijtc-238	98	12	is	be	AUX
ijtc-238	98	13	0,431	0,431	NUM
ijtc-238	98	14	.	.	PUNCT
ijtc-238	99	1	this	this	PRON
ijtc-238	99	2	indicates	indicate	VERB
ijtc-238	99	3	that	that	SCONJ
ijtc-238	99	4	h0	h0	NOUN
ijtc-238	99	5	is	be	AUX
ijtc-238	99	6	accepted	accept	VERB
ijtc-238	99	7	and	and	CCONJ
ijtc-238	99	8	hypothesis	hypothesis	NOUN
ijtc-238	99	9	4	4	NUM
ijtc-238	99	10	(	(	PUNCT
ijtc-238	99	11	h4	h4	PROPN
ijtc-238	99	12	)	)	PUNCT
ijtc-238	99	13	is	be	AUX
ijtc-238	99	14	rejected	reject	VERB
ijtc-238	99	15	.	.	PUNCT
ijtc-238	100	1	this	this	PRON
ijtc-238	100	2	means	mean	VERB
ijtc-238	100	3	that	that	SCONJ
ijtc-238	100	4	the	the	DET
ijtc-238	100	5	size	size	NOUN
ijtc-238	100	6	of	of	ADP
ijtc-238	100	7	the	the	DET
ijtc-238	100	8	company	company	NOUN
ijtc-238	100	9	does	do	AUX
ijtc-238	100	10	not	not	PART
ijtc-238	100	11	have	have	VERB
ijtc-238	100	12	a	a	DET
ijtc-238	100	13	significant	significant	ADJ
ijtc-238	100	14	influence	influence	NOUN
ijtc-238	100	15	on	on	ADP
ijtc-238	100	16	the	the	DET
ijtc-238	100	17	value	value	NOUN
ijtc-238	100	18	of	of	ADP
ijtc-238	100	19	the	the	DET
ijtc-238	100	20	company	company	NOUN
ijtc-238	100	21	(	(	PUNCT
ijtc-238	100	22	pbv	pbv	VERB
ijtc-238	100	23	)	)	PUNCT
ijtc-238	100	24	.	.	PUNCT
ijtc-238	101	1	to	to	PART
ijtc-238	101	2	measure	measure	VERB
ijtc-238	101	3	the	the	DET
ijtc-238	101	4	ability	ability	NOUN
ijtc-238	101	5	of	of	ADP
ijtc-238	101	6	independent	independent	ADJ
ijtc-238	101	7	variables	variable	NOUN
ijtc-238	101	8	in	in	ADP
ijtc-238	101	9	this	this	DET
ijtc-238	101	10	study	study	NOUN
ijtc-238	101	11	used	use	VERB
ijtc-238	101	12	an	an	DET
ijtc-238	101	13	adjusted	adjust	VERB
ijtc-238	101	14	value	value	NOUN
ijtc-238	101	15	of	of	ADP
ijtc-238	101	16	r.	r.	PROPN
ijtc-238	101	17	the	the	DET
ijtc-238	101	18	reason	reason	NOUN
ijtc-238	101	19	is	be	AUX
ijtc-238	101	20	that	that	SCONJ
ijtc-238	101	21	the	the	DET
ijtc-238	101	22	adjusted	adjust	VERB
ijtc-238	101	23	value	value	NOUN
ijtc-238	101	24	of	of	ADP
ijtc-238	101	25	r	r	NOUN
ijtc-238	101	26	already	already	ADV
ijtc-238	101	27	considers	consider	VERB
ijtc-238	101	28	the	the	DET
ijtc-238	101	29	sample	sample	NOUN
ijtc-238	101	30	data	datum	NOUN
ijtc-238	101	31	and	and	CCONJ
ijtc-238	101	32	the	the	DET
ijtc-238	101	33	number	number	NOUN
ijtc-238	101	34	of	of	ADP
ijtc-238	101	35	variables	variable	NOUN
ijtc-238	101	36	used	use	VERB
ijtc-238	101	37	.	.	PUNCT
ijtc-238	102	1	the	the	DET
ijtc-238	102	2	test	test	NOUN
ijtc-238	102	3	results	result	NOUN
ijtc-238	102	4	of	of	ADP
ijtc-238	102	5	the	the	DET
ijtc-238	102	6	determination	determination	NOUN
ijtc-238	102	7	coefficient	coefficient	NOUN
ijtc-238	102	8	will	will	AUX
ijtc-238	102	9	be	be	AUX
ijtc-238	102	10	displayed	display	VERB
ijtc-238	102	11	in	in	ADP
ijtc-238	102	12	the	the	DET
ijtc-238	102	13	following	follow	VERB
ijtc-238	102	14	table	table	NOUN
ijtc-238	102	15	:	:	PUNCT
ijtc-238	102	16	table	table	NOUN
ijtc-238	102	17	7	7	NUM
ijtc-238	102	18	.	.	PUNCT
ijtc-238	103	1	r	r	NOUN
ijtc-238	103	2	determination	determination	NOUN
ijtc-238	103	3	test	test	NOUN
ijtc-238	103	4	r	r	NOUN
ijtc-238	103	5	r	r	NOUN
ijtc-238	103	6	square	square	ADJ
ijtc-238	103	7	adjusted	adjust	VERB
ijtc-238	103	8	r	r	NOUN
ijtc-238	103	9	square	square	NOUN
ijtc-238	103	10	0,649	0,649	NUM
ijtc-238	103	11	0,421	0,421	NUM
ijtc-238	103	12	0,375	0,375	NUM
ijtc-238	103	13	source	source	NOUN
ijtc-238	103	14	:	:	PUNCT
ijtc-238	103	15	secondary	secondary	ADJ
ijtc-238	103	16	data	datum	NOUN
ijtc-238	103	17	,	,	PUNCT
ijtc-238	103	18	2020	2020	NUM
ijtc-238	103	19	in	in	ADP
ijtc-238	103	20	the	the	DET
ijtc-238	103	21	regression	regression	NOUN
ijtc-238	103	22	model	model	NOUN
ijtc-238	103	23	of	of	ADP
ijtc-238	103	24	this	this	DET
ijtc-238	103	25	study	study	NOUN
ijtc-238	103	26	,	,	PUNCT
ijtc-238	103	27	it	it	PRON
ijtc-238	103	28	is	be	AUX
ijtc-238	103	29	known	know	VERB
ijtc-238	103	30	the	the	DET
ijtc-238	103	31	coefficient	coefficient	NOUN
ijtc-238	103	32	of	of	ADP
ijtc-238	103	33	determination	determination	NOUN
ijtc-238	103	34	is	be	AUX
ijtc-238	103	35	0,375	0,375	NUM
ijtc-238	103	36	or	or	CCONJ
ijtc-238	103	37	37,5	37,5	NUM
ijtc-238	103	38	%	%	NOUN
ijtc-238	103	39	.	.	PUNCT
ijtc-238	104	1	the	the	DET
ijtc-238	104	2	ability	ability	NOUN
ijtc-238	104	3	to	to	PART
ijtc-238	104	4	explain	explain	VERB
ijtc-238	104	5	these	these	DET
ijtc-238	104	6	independent	independent	ADJ
ijtc-238	104	7	variables	variable	NOUN
ijtc-238	104	8	is	be	AUX
ijtc-238	104	9	relatively	relatively	ADV
ijtc-238	104	10	small	small	ADJ
ijtc-238	104	11	because	because	SCONJ
ijtc-238	104	12	the	the	DET
ijtc-238	104	13	larger	large	ADJ
ijtc-238	104	14	percentage	percentage	NOUN
ijtc-238	104	15	of	of	ADP
ijtc-238	104	16	62,5	62,5	NUM
ijtc-238	104	17	%	%	NOUN
ijtc-238	104	18	is	be	AUX
ijtc-238	104	19	explained	explain	VERB
ijtc-238	104	20	by	by	ADP
ijtc-238	104	21	other	other	ADJ
ijtc-238	104	22	variables	variable	NOUN
ijtc-238	104	23	not	not	PART
ijtc-238	104	24	included	include	VERB
ijtc-238	104	25	in	in	ADP
ijtc-238	104	26	this	this	DET
ijtc-238	104	27	study	study	NOUN
ijtc-238	104	28	.	.	PUNCT
ijtc-238	105	1	conclusion	conclusion	NOUN
ijtc-238	105	2	cgpi	cgpi	NOUN
ijtc-238	105	3	participating	participate	VERB
ijtc-238	105	4	companies	company	NOUN
ijtc-238	105	5	,	,	PUNCT
ijtc-238	105	6	are	be	AUX
ijtc-238	105	7	expected	expect	VERB
ijtc-238	105	8	to	to	PART
ijtc-238	105	9	have	have	VERB
ijtc-238	105	10	good	good	ADJ
ijtc-238	105	11	guaranteed	guarantee	VERB
ijtc-238	105	12	governance	governance	NOUN
ijtc-238	105	13	.	.	PUNCT
ijtc-238	106	1	this	this	PRON
ijtc-238	106	2	can	can	AUX
ijtc-238	106	3	be	be	AUX
ijtc-238	106	4	proven	prove	VERB
ijtc-238	106	5	by	by	ADP
ijtc-238	106	6	the	the	DET
ijtc-238	106	7	index	index	NOUN
ijtc-238	106	8	given	give	VERB
ijtc-238	106	9	according	accord	VERB
ijtc-238	106	10	to	to	ADP
ijtc-238	106	11	research	research	NOUN
ijtc-238	106	12	conducted	conduct	VERB
ijtc-238	106	13	by	by	ADP
ijtc-238	106	14	the	the	DET
ijtc-238	106	15	iicg	iicg	ADJ
ijtc-238	106	16	team	team	NOUN
ijtc-238	106	17	on	on	ADP
ijtc-238	106	18	all	all	DET
ijtc-238	106	19	companies	company	NOUN
ijtc-238	106	20	that	that	PRON
ijtc-238	106	21	willingly	willingly	ADV
ijtc-238	106	22	participate	participate	VERB
ijtc-238	106	23	in	in	ADP
ijtc-238	106	24	cgpi	cgpi	NOUN
ijtc-238	106	25	events	event	NOUN
ijtc-238	106	26	.	.	PUNCT
ijtc-238	107	1	this	this	DET
ijtc-238	107	2	index	index	NOUN
ijtc-238	107	3	turns	turn	VERB
ijtc-238	107	4	out	out	ADP
ijtc-238	107	5	to	to	PART
ijtc-238	107	6	have	have	VERB
ijtc-238	107	7	an	an	DET
ijtc-238	107	8	influence	influence	NOUN
ijtc-238	107	9	on	on	ADP
ijtc-238	107	10	the	the	DET
ijtc-238	107	11	value	value	NOUN
ijtc-238	107	12	of	of	ADP
ijtc-238	107	13	the	the	DET
ijtc-238	107	14	company	company	NOUN
ijtc-238	107	15	.	.	PUNCT
ijtc-238	108	1	this	this	DET
ijtc-238	108	2	research	research	NOUN
ijtc-238	108	3	shows	show	VERB
ijtc-238	108	4	a	a	DET
ijtc-238	108	5	corresponding	corresponding	ADJ
ijtc-238	108	6	result	result	NOUN
ijtc-238	108	7	with	with	ADP
ijtc-238	108	8	previous	previous	ADJ
ijtc-238	108	9	research	research	NOUN
ijtc-238	108	10	the	the	DET
ijtc-238	108	11	influence	influence	NOUN
ijtc-238	108	12	of	of	ADP
ijtc-238	108	13	corporate	corporate	ADJ
ijtc-238	108	14	governance	governance	NOUN
ijtc-238	108	15	perception	perception	NOUN
ijtc-238	108	16	index	index	NOUN
ijtc-238	108	17	,	,	PUNCT
ijtc-238	108	18	profitability	profitability	NOUN
ijtc-238	108	19	ratio	ratio	NOUN
ijtc-238	108	20	,	,	PUNCT
ijtc-238	108	21	and	and	CCONJ
ijtc-238	108	22	firm	firm	ADJ
ijtc-238	108	23	size	size	NOUN
ijtc-238	108	24	to	to	ADP
ijtc-238	108	25	company	company	NOUN
ijtc-238	108	26	value	value	NOUN
ijtc-238	108	27	(	(	PUNCT
ijtc-238	108	28	cgpi	cgpi	NOUN
ijtc-238	108	29	and	and	CCONJ
ijtc-238	108	30	listed	list	VERB
ijtc-238	108	31	companies	company	NOUN
ijtc-238	108	32	on	on	ADP
ijtc-238	108	33	the	the	DET
ijtc-238	108	34	idx	idx	PROPN
ijtc-238	108	35	)	)	PUNCT
ijtc-238	108	36	eva	eva	PROPN
ijtc-238	108	37	safina	safina	PROPN
ijtc-238	108	38	rose	rise	VERB
ijtc-238	108	39	,	,	PUNCT
ijtc-238	108	40	siti	siti	PROPN
ijtc-238	108	41	arbainah	arbainah	PROPN
ijtc-238	108	42	,	,	PUNCT
ijtc-238	108	43	suko	suko	PROPN
ijtc-238	108	44	raharjo	raharjo	PROPN
ijtc-238	108	45	&	&	CCONJ
ijtc-238	108	46	ardian	ardian	PROPN
ijtc-238	108	47	widiarto	widiarto	VERB
ijtc-238	108	48	182	182	NUM
ijtc-238	108	49	|	|	ADV
ijtc-238	108	50	ilomata	ilomata	PROPN
ijtc-238	108	51	international	international	ADJ
ijtc-238	108	52	journal	journal	NOUN
ijtc-238	108	53	of	of	ADP
ijtc-238	108	54	tax	tax	PROPN
ijtc-238	108	55	&	&	CCONJ
ijtc-238	108	56	accounting	accounting	PROPN
ijtc-238	108	57	volume	volume	NOUN
ijtc-238	108	58	2	2	NUM
ijtc-238	108	59	issue	issue	NOUN
ijtc-238	108	60	31	31	NUM
ijtc-238	108	61	,	,	PUNCT
ijtc-238	108	62	july	july	PROPN
ijtc-238	108	63	2021	2021	NUM
ijtc-238	108	64	conducted	conduct	VERB
ijtc-238	108	65	by	by	ADP
ijtc-238	108	66	marlyanti	marlyanti	PROPN
ijtc-238	108	67	,	,	PUNCT
ijtc-238	108	68	hasan	hasan	PROPN
ijtc-238	108	69	basri	basri	PROPN
ijtc-238	108	70	,	,	PUNCT
ijtc-238	108	71	and	and	CCONJ
ijtc-238	108	72	faisal	faisal	NOUN
ijtc-238	108	73	(	(	PUNCT
ijtc-238	108	74	2015	2015	NUM
ijtc-238	108	75	)	)	PUNCT
ijtc-238	108	76	showing	show	VERB
ijtc-238	108	77	that	that	DET
ijtc-238	108	78	cgpi	cgpi	NOUN
ijtc-238	108	79	is	be	AUX
ijtc-238	108	80	adhered	adhere	VERB
ijtc-238	108	81	to	to	ADP
ijtc-238	108	82	the	the	DET
ijtc-238	108	83	value	value	NOUN
ijtc-238	108	84	of	of	ADP
ijtc-238	108	85	the	the	DET
ijtc-238	108	86	company	company	NOUN
ijtc-238	108	87	(	(	PUNCT
ijtc-238	108	88	pbv	pbv	VERB
ijtc-238	108	89	)	)	PUNCT
ijtc-238	108	90	,	,	PUNCT
ijtc-238	108	91	the	the	DET
ijtc-238	108	92	opposite	opposite	NOUN
ijtc-238	108	93	of	of	ADP
ijtc-238	108	94	the	the	DET
ijtc-238	108	95	research	research	NOUN
ijtc-238	108	96	conducted	conduct	VERB
ijtc-238	108	97	by	by	ADP
ijtc-238	108	98	cahyaningtyas	cahyaningtyas	PROPN
ijtc-238	108	99	(	(	PUNCT
ijtc-238	108	100	2015	2015	NUM
ijtc-238	108	101	)	)	PUNCT
ijtc-238	108	102	reveals	reveal	VERB
ijtc-238	108	103	that	that	SCONJ
ijtc-238	108	104	the	the	DET
ijtc-238	108	105	cgpi	cgpi	NOUN
ijtc-238	108	106	index	index	NOUN
ijtc-238	108	107	has	have	VERB
ijtc-238	108	108	no	no	DET
ijtc-238	108	109	influence	influence	NOUN
ijtc-238	108	110	on	on	ADP
ijtc-238	108	111	the	the	DET
ijtc-238	108	112	value	value	NOUN
ijtc-238	108	113	of	of	ADP
ijtc-238	108	114	the	the	DET
ijtc-238	108	115	company	company	NOUN
ijtc-238	108	116	.	.	PUNCT
ijtc-238	109	1	the	the	DET
ijtc-238	109	2	result	result	NOUN
ijtc-238	109	3	indicates	indicate	VERB
ijtc-238	109	4	that	that	SCONJ
ijtc-238	109	5	roa	roa	NOUN
ijtc-238	109	6	having	have	VERB
ijtc-238	109	7	no	no	DET
ijtc-238	109	8	positive	positive	ADJ
ijtc-238	109	9	affect	affect	NOUN
ijtc-238	109	10	against	against	ADP
ijtc-238	109	11	company	company	NOUN
ijtc-238	109	12	value	value	NOUN
ijtc-238	109	13	.	.	PUNCT
ijtc-238	110	1	this	this	PRON
ijtc-238	110	2	happen	happen	VERB
ijtc-238	110	3	because	because	SCONJ
ijtc-238	110	4	may	may	AUX
ijtc-238	110	5	also	also	ADV
ijtc-238	110	6	be	be	AUX
ijtc-238	110	7	the	the	DET
ijtc-238	110	8	case	case	NOUN
ijtc-238	110	9	because	because	SCONJ
ijtc-238	110	10	there	there	PRON
ijtc-238	110	11	have	have	AUX
ijtc-238	110	12	been	be	AUX
ijtc-238	110	13	several	several	ADJ
ijtc-238	110	14	periods	period	NOUN
ijtc-238	110	15	in	in	ADP
ijtc-238	110	16	cgpi	cgpi	NOUN
ijtc-238	110	17	participating	participate	VERB
ijtc-238	110	18	companies	company	NOUN
ijtc-238	110	19	,	,	PUNCT
ijtc-238	110	20	experiencing	experience	VERB
ijtc-238	110	21	significant	significant	ADJ
ijtc-238	110	22	asset	asset	NOUN
ijtc-238	110	23	increases	increase	NOUN
ijtc-238	110	24	but	but	CCONJ
ijtc-238	110	25	not	not	PART
ijtc-238	110	26	accompanied	accompany	VERB
ijtc-238	110	27	by	by	ADP
ijtc-238	110	28	an	an	DET
ijtc-238	110	29	increase	increase	NOUN
ijtc-238	110	30	in	in	ADP
ijtc-238	110	31	corporate	corporate	ADJ
ijtc-238	110	32	profits	profit	NOUN
ijtc-238	110	33	.	.	PUNCT
ijtc-238	111	1	investors	investor	NOUN
ijtc-238	111	2	in	in	ADP
ijtc-238	111	3	this	this	DET
ijtc-238	111	4	case	case	NOUN
ijtc-238	111	5	concluded	conclude	VERB
ijtc-238	111	6	that	that	SCONJ
ijtc-238	111	7	the	the	DET
ijtc-238	111	8	management	management	NOUN
ijtc-238	111	9	of	of	ADP
ijtc-238	111	10	assets	asset	NOUN
ijtc-238	111	11	in	in	ADP
ijtc-238	111	12	the	the	DET
ijtc-238	111	13	company	company	NOUN
ijtc-238	111	14	is	be	AUX
ijtc-238	111	15	less	less	ADV
ijtc-238	111	16	maximal	maximal	ADJ
ijtc-238	111	17	.	.	PUNCT
ijtc-238	112	1	this	this	DET
ijtc-238	112	2	research	research	NOUN
ijtc-238	112	3	has	have	VERB
ijtc-238	112	4	inverse	inverse	NOUN
ijtc-238	112	5	results	result	NOUN
ijtc-238	112	6	from	from	ADP
ijtc-238	112	7	research	research	NOUN
ijtc-238	112	8	conducted	conduct	VERB
ijtc-238	112	9	by	by	ADP
ijtc-238	112	10	marlyanti	marlyanti	PROPN
ijtc-238	112	11	,	,	PUNCT
ijtc-238	112	12	hasan	hasan	PROPN
ijtc-238	112	13	basri	basri	PROPN
ijtc-238	112	14	,	,	PUNCT
ijtc-238	112	15	and	and	CCONJ
ijtc-238	112	16	faisal	faisal	NOUN
ijtc-238	112	17	(	(	PUNCT
ijtc-238	112	18	2015	2015	NUM
ijtc-238	112	19	)	)	PUNCT
ijtc-238	112	20	and	and	CCONJ
ijtc-238	112	21	cahyaningtyas	cahyaningtyas	PROPN
ijtc-238	112	22	(	(	PUNCT
ijtc-238	112	23	2015	2015	NUM
ijtc-238	112	24	)	)	PUNCT
ijtc-238	112	25	in	in	ADP
ijtc-238	112	26	which	which	PRON
ijtc-238	112	27	roa	roa	NOUN
ijtc-238	112	28	has	have	VERB
ijtc-238	112	29	a	a	DET
ijtc-238	112	30	significant	significant	ADJ
ijtc-238	112	31	influence	influence	NOUN
ijtc-238	112	32	on	on	ADP
ijtc-238	112	33	the	the	DET
ijtc-238	112	34	value	value	NOUN
ijtc-238	112	35	of	of	ADP
ijtc-238	112	36	the	the	DET
ijtc-238	112	37	company	company	NOUN
ijtc-238	112	38	(	(	PUNCT
ijtc-238	112	39	pbv	pbv	VERB
ijtc-238	112	40	)	)	PUNCT
ijtc-238	112	41	.	.	PUNCT
ijtc-238	113	1	these	these	DET
ijtc-238	113	2	results	result	NOUN
ijtc-238	113	3	are	be	AUX
ijtc-238	113	4	in	in	ADP
ijtc-238	113	5	line	line	NOUN
ijtc-238	113	6	with	with	ADP
ijtc-238	113	7	lianti	lianti	PROPN
ijtc-238	113	8	and	and	CCONJ
ijtc-238	113	9	heliana	heliana	NOUN
ijtc-238	113	10	's	's	PART
ijtc-238	113	11	research	research	NOUN
ijtc-238	113	12	(	(	PUNCT
ijtc-238	113	13	2015	2015	NUM
ijtc-238	113	14	)	)	PUNCT
ijtc-238	114	1	[	[	X
ijtc-238	114	2	13	13	NUM
ijtc-238	114	3	]	]	PUNCT
ijtc-238	114	4	showing	show	VERB
ijtc-238	114	5	that	that	SCONJ
ijtc-238	114	6	roa	roa	PROPN
ijtc-238	114	7	has	have	VERB
ijtc-238	114	8	no	no	DET
ijtc-238	114	9	influence	influence	NOUN
ijtc-238	114	10	on	on	ADP
ijtc-238	114	11	changes	change	NOUN
ijtc-238	114	12	in	in	ADP
ijtc-238	114	13	the	the	DET
ijtc-238	114	14	company	company	NOUN
ijtc-238	114	15	's	's	PART
ijtc-238	114	16	value	value	NOUN
ijtc-238	114	17	.	.	PUNCT
ijtc-238	115	1	the	the	DET
ijtc-238	115	2	result	result	NOUN
ijtc-238	115	3	indicates	indicate	VERB
ijtc-238	115	4	that	that	SCONJ
ijtc-238	115	5	roe	roe	NOUN
ijtc-238	115	6	has	have	VERB
ijtc-238	115	7	positive	positive	ADJ
ijtc-238	115	8	influence	influence	NOUN
ijtc-238	115	9	against	against	ADP
ijtc-238	115	10	company	company	NOUN
ijtc-238	115	11	value	value	NOUN
ijtc-238	115	12	.	.	PUNCT
ijtc-238	116	1	it	it	PRON
ijtc-238	116	2	means	mean	VERB
ijtc-238	116	3	that	that	SCONJ
ijtc-238	116	4	with	with	ADP
ijtc-238	116	5	the	the	DET
ijtc-238	116	6	total	total	ADJ
ijtc-238	116	7	capital	capital	NOUN
ijtc-238	116	8	there	there	PRON
ijtc-238	116	9	can	can	AUX
ijtc-238	116	10	affect	affect	VERB
ijtc-238	116	11	the	the	DET
ijtc-238	116	12	value	value	NOUN
ijtc-238	116	13	of	of	ADP
ijtc-238	116	14	the	the	DET
ijtc-238	116	15	company	company	NOUN
ijtc-238	116	16	.	.	PUNCT
ijtc-238	117	1	according	accord	VERB
ijtc-238	117	2	to	to	ADP
ijtc-238	117	3	afidah	afidah	PROPN
ijtc-238	117	4	(	(	PUNCT
ijtc-238	117	5	2014	2014	NUM
ijtc-238	117	6	)	)	PUNCT
ijtc-238	117	7	in	in	ADP
ijtc-238	117	8	kusumaningrum	kusumaningrum	PROPN
ijtc-238	117	9	(	(	PUNCT
ijtc-238	117	10	2015	2015	NUM
ijtc-238	117	11	)	)	PUNCT
ijtc-238	117	12	roe	roe	NOUN
ijtc-238	117	13	shows	show	VERB
ijtc-238	117	14	the	the	DET
ijtc-238	117	15	rate	rate	NOUN
ijtc-238	117	16	of	of	ADP
ijtc-238	117	17	return	return	NOUN
ijtc-238	117	18	on	on	ADP
ijtc-238	117	19	capital	capital	NOUN
ijtc-238	117	20	invested	invest	VERB
ijtc-238	117	21	by	by	ADP
ijtc-238	117	22	shareholders	shareholder	NOUN
ijtc-238	117	23	.	.	PUNCT
ijtc-238	118	1	if	if	SCONJ
ijtc-238	118	2	the	the	DET
ijtc-238	118	3	roe	roe	NOUN
ijtc-238	118	4	figure	figure	NOUN
ijtc-238	118	5	is	be	AUX
ijtc-238	118	6	high	high	ADJ
ijtc-238	118	7	then	then	ADV
ijtc-238	118	8	the	the	DET
ijtc-238	118	9	share	share	NOUN
ijtc-238	118	10	price	price	NOUN
ijtc-238	118	11	is	be	AUX
ijtc-238	118	12	also	also	ADV
ijtc-238	118	13	likely	likely	ADJ
ijtc-238	118	14	to	to	PART
ijtc-238	118	15	be	be	AUX
ijtc-238	118	16	high	high	ADJ
ijtc-238	118	17	so	so	SCONJ
ijtc-238	118	18	it	it	PRON
ijtc-238	118	19	will	will	AUX
ijtc-238	118	20	also	also	ADV
ijtc-238	118	21	increase	increase	VERB
ijtc-238	118	22	shareholder	shareholder	NOUN
ijtc-238	118	23	value	value	NOUN
ijtc-238	118	24	.	.	PUNCT
ijtc-238	119	1	this	this	PRON
ijtc-238	119	2	will	will	AUX
ijtc-238	119	3	further	far	ADV
ijtc-238	119	4	increase	increase	VERB
ijtc-238	119	5	the	the	DET
ijtc-238	119	6	company	company	NOUN
ijtc-238	119	7	's	's	PART
ijtc-238	119	8	attractiveness	attractiveness	NOUN
ijtc-238	119	9	to	to	ADP
ijtc-238	119	10	investors	investor	NOUN
ijtc-238	119	11	,	,	PUNCT
ijtc-238	119	12	as	as	SCONJ
ijtc-238	119	13	the	the	DET
ijtc-238	119	14	profit	profit	NOUN
ijtc-238	119	15	level	level	NOUN
ijtc-238	119	16	will	will	AUX
ijtc-238	119	17	increase	increase	VERB
ijtc-238	119	18	.	.	PUNCT
ijtc-238	120	1	according	accord	VERB
ijtc-238	120	2	to	to	ADP
ijtc-238	120	3	harmono	harmono	PROPN
ijtc-238	120	4	(	(	PUNCT
ijtc-238	120	5	2009	2009	NUM
ijtc-238	120	6	)	)	PUNCT
ijtc-238	120	7	in	in	ADP
ijtc-238	120	8	kusumaningrum	kusumaningrum	PROPN
ijtc-238	120	9	(	(	PUNCT
ijtc-238	120	10	2015	2015	NUM
ijtc-238	120	11	)	)	PUNCT
ijtc-238	120	12	roe	roe	NOUN
ijtc-238	120	13	which	which	PRON
ijtc-238	120	14	is	be	AUX
ijtc-238	120	15	one	one	NUM
ijtc-238	120	16	of	of	ADP
ijtc-238	120	17	the	the	DET
ijtc-238	120	18	profitability	profitability	NOUN
ijtc-238	120	19	has	have	VERB
ijtc-238	120	20	a	a	DET
ijtc-238	120	21	causality	causality	NOUN
ijtc-238	120	22	relationship	relationship	NOUN
ijtc-238	120	23	to	to	ADP
ijtc-238	120	24	the	the	DET
ijtc-238	120	25	value	value	NOUN
ijtc-238	120	26	of	of	ADP
ijtc-238	120	27	the	the	DET
ijtc-238	120	28	company	company	NOUN
ijtc-238	120	29	.	.	PUNCT
ijtc-238	121	1	this	this	DET
ijtc-238	121	2	causality	causality	NOUN
ijtc-238	121	3	relationship	relationship	NOUN
ijtc-238	121	4	shows	show	VERB
ijtc-238	121	5	that	that	SCONJ
ijtc-238	121	6	roe	roe	PROPN
ijtc-238	121	7	can	can	AUX
ijtc-238	121	8	describe	describe	VERB
ijtc-238	121	9	a	a	DET
ijtc-238	121	10	company	company	NOUN
ijtc-238	121	11	's	's	PART
ijtc-238	121	12	financial	financial	ADJ
ijtc-238	121	13	performance	performance	NOUN
ijtc-238	121	14	as	as	SCONJ
ijtc-238	121	15	measured	measure	VERB
ijtc-238	121	16	using	use	VERB
ijtc-238	121	17	the	the	DET
ijtc-238	121	18	dimensions	dimension	NOUN
ijtc-238	121	19	of	of	ADP
ijtc-238	121	20	profitability	profitability	NOUN
ijtc-238	121	21	in	in	ADP
ijtc-238	121	22	good	good	ADJ
ijtc-238	121	23	condition	condition	NOUN
ijtc-238	121	24	,	,	PUNCT
ijtc-238	121	25	will	will	AUX
ijtc-238	121	26	have	have	VERB
ijtc-238	121	27	a	a	DET
ijtc-238	121	28	positive	positive	ADJ
ijtc-238	121	29	impact	impact	NOUN
ijtc-238	121	30	on	on	ADP
ijtc-238	121	31	the	the	DET
ijtc-238	121	32	investor	investor	NOUN
ijtc-238	121	33	's	's	PART
ijtc-238	121	34	decision	decision	NOUN
ijtc-238	121	35	in	in	ADP
ijtc-238	121	36	the	the	DET
ijtc-238	121	37	capital	capital	NOUN
ijtc-238	121	38	market	market	NOUN
ijtc-238	121	39	to	to	PART
ijtc-238	121	40	invest	invest	VERB
ijtc-238	121	41	in	in	ADP
ijtc-238	121	42	the	the	DET
ijtc-238	121	43	form	form	NOUN
ijtc-238	121	44	of	of	ADP
ijtc-238	121	45	capital	capital	NOUN
ijtc-238	121	46	investment	investment	NOUN
ijtc-238	121	47	.	.	PUNCT
ijtc-238	122	1	research	research	NOUN
ijtc-238	122	2	conducted	conduct	VERB
ijtc-238	122	3	has	have	AUX
ijtc-238	122	4	corresponding	correspond	VERB
ijtc-238	122	5	with	with	ADP
ijtc-238	122	6	previous	previous	ADJ
ijtc-238	122	7	research	research	NOUN
ijtc-238	122	8	with	with	ADP
ijtc-238	122	9	kusumaningrum	kusumaningrum	PROPN
ijtc-238	122	10	(	(	PUNCT
ijtc-238	122	11	2015	2015	NUM
ijtc-238	122	12	)	)	PUNCT
ijtc-238	122	13	revealed	reveal	VERB
ijtc-238	122	14	that	that	SCONJ
ijtc-238	122	15	return	return	NOUN
ijtc-238	122	16	on	on	ADP
ijtc-238	122	17	equity	equity	NOUN
ijtc-238	122	18	proved	prove	VERB
ijtc-238	122	19	to	to	PART
ijtc-238	122	20	have	have	VERB
ijtc-238	122	21	a	a	DET
ijtc-238	122	22	positive	positive	ADJ
ijtc-238	122	23	influence	influence	NOUN
ijtc-238	122	24	on	on	ADP
ijtc-238	122	25	the	the	DET
ijtc-238	122	26	value	value	NOUN
ijtc-238	122	27	of	of	ADP
ijtc-238	122	28	the	the	DET
ijtc-238	122	29	company	company	NOUN
ijtc-238	122	30	.	.	PUNCT
ijtc-238	123	1	the	the	DET
ijtc-238	123	2	result	result	NOUN
ijtc-238	123	3	indicates	indicate	VERB
ijtc-238	123	4	that	that	SCONJ
ijtc-238	123	5	firm	firm	ADJ
ijtc-238	123	6	size	size	NOUN
ijtc-238	123	7	has	have	VERB
ijtc-238	123	8	no	no	DET
ijtc-238	123	9	positive	positive	ADJ
ijtc-238	123	10	corresponding	corresponding	ADJ
ijtc-238	123	11	affect	affect	NOUN
ijtc-238	123	12	against	against	ADP
ijtc-238	123	13	company	company	NOUN
ijtc-238	123	14	value	value	NOUN
ijtc-238	123	15	.	.	PUNCT
ijtc-238	124	1	cgpi	cgpi	NOUN
ijtc-238	124	2	participating	participate	VERB
ijtc-238	124	3	companies	company	NOUN
ijtc-238	124	4	are	be	AUX
ijtc-238	124	5	mostly	mostly	ADV
ijtc-238	124	6	in	in	ADP
ijtc-238	124	7	the	the	DET
ijtc-238	124	8	category	category	NOUN
ijtc-238	124	9	of	of	ADP
ijtc-238	124	10	companies	company	NOUN
ijtc-238	124	11	with	with	ADP
ijtc-238	124	12	large	large	ADJ
ijtc-238	124	13	businesses	business	NOUN
ijtc-238	124	14	according	accord	VERB
ijtc-238	124	15	to	to	ADP
ijtc-238	124	16	bapepam	bapepam	NOUN
ijtc-238	124	17	1995	1995	NUM
ijtc-238	124	18	number	number	NOUN
ijtc-238	124	19	9	9	NUM
ijtc-238	124	20	because	because	SCONJ
ijtc-238	124	21	the	the	DET
ijtc-238	124	22	majority	majority	NOUN
ijtc-238	124	23	of	of	ADP
ijtc-238	124	24	cgpi	cgpi	NOUN
ijtc-238	124	25	participating	participate	VERB
ijtc-238	124	26	companies	company	NOUN
ijtc-238	124	27	include	include	VERB
ijtc-238	124	28	state	state	NOUN
ijtc-238	124	29	-	-	PUNCT
ijtc-238	124	30	owned	own	VERB
ijtc-238	124	31	or	or	CCONJ
ijtc-238	124	32	private	private	ADJ
ijtc-238	124	33	national	national	ADJ
ijtc-238	124	34	businesses	business	NOUN
ijtc-238	124	35	.	.	PUNCT
ijtc-238	125	1	in	in	ADP
ijtc-238	125	2	general	general	ADJ
ijtc-238	125	3	,	,	PUNCT
ijtc-238	125	4	large	large	ADJ
ijtc-238	125	5	assets	asset	NOUN
ijtc-238	125	6	will	will	AUX
ijtc-238	125	7	attract	attract	VERB
ijtc-238	125	8	investors	investor	NOUN
ijtc-238	125	9	to	to	PART
ijtc-238	125	10	invest	invest	VERB
ijtc-238	125	11	however	however	ADV
ijtc-238	125	12	,	,	PUNCT
ijtc-238	125	13	errors	error	NOUN
ijtc-238	125	14	in	in	ADP
ijtc-238	125	15	the	the	DET
ijtc-238	125	16	management	management	NOUN
ijtc-238	125	17	of	of	ADP
ijtc-238	125	18	corporate	corporate	ADJ
ijtc-238	125	19	assets	asset	NOUN
ijtc-238	125	20	can	can	AUX
ijtc-238	125	21	also	also	ADV
ijtc-238	125	22	lower	lower	VERB
ijtc-238	125	23	the	the	DET
ijtc-238	125	24	value	value	NOUN
ijtc-238	125	25	of	of	ADP
ijtc-238	125	26	the	the	DET
ijtc-238	125	27	company	company	NOUN
ijtc-238	125	28	in	in	ADP
ijtc-238	125	29	the	the	DET
ijtc-238	125	30	eyes	eye	NOUN
ijtc-238	125	31	of	of	ADP
ijtc-238	125	32	investors	investor	NOUN
ijtc-238	125	33	.	.	PUNCT
ijtc-238	126	1	according	accord	VERB
ijtc-238	126	2	to	to	ADP
ijtc-238	126	3	suryandani	suryandani	NOUN
ijtc-238	126	4	(	(	PUNCT
ijtc-238	126	5	2018	2018	NUM
ijtc-238	126	6	)	)	PUNCT
ijtc-238	126	7	,	,	PUNCT
ijtc-238	126	8	the	the	DET
ijtc-238	126	9	company	company	NOUN
ijtc-238	126	10	obtains	obtain	VERB
ijtc-238	126	11	a	a	DET
ijtc-238	126	12	source	source	NOUN
ijtc-238	126	13	of	of	ADP
ijtc-238	126	14	funds	fund	NOUN
ijtc-238	126	15	one	one	NUM
ijtc-238	126	16	of	of	ADP
ijtc-238	126	17	which	which	PRON
ijtc-238	126	18	comes	come	VERB
ijtc-238	126	19	from	from	ADP
ijtc-238	126	20	debt	debt	NOUN
ijtc-238	126	21	to	to	ADP
ijtc-238	126	22	external	external	ADJ
ijtc-238	126	23	parties	party	NOUN
ijtc-238	126	24	of	of	ADP
ijtc-238	126	25	the	the	DET
ijtc-238	126	26	company	company	NOUN
ijtc-238	126	27	,	,	PUNCT
ijtc-238	126	28	so	so	SCONJ
ijtc-238	126	29	it	it	PRON
ijtc-238	126	30	can	can	AUX
ijtc-238	126	31	be	be	AUX
ijtc-238	126	32	concluded	conclude	VERB
ijtc-238	126	33	that	that	SCONJ
ijtc-238	126	34	the	the	PRON
ijtc-238	126	35	larger	large	ADJ
ijtc-238	126	36	the	the	DET
ijtc-238	126	37	size	size	NOUN
ijtc-238	126	38	of	of	ADP
ijtc-238	126	39	the	the	DET
ijtc-238	126	40	company	company	NOUN
ijtc-238	126	41	will	will	AUX
ijtc-238	126	42	be	be	AUX
ijtc-238	126	43	the	the	DET
ijtc-238	126	44	greater	great	ADJ
ijtc-238	126	45	the	the	DET
ijtc-238	126	46	debt	debt	NOUN
ijtc-238	126	47	.	.	PUNCT
ijtc-238	127	1	debt	debt	NOUN
ijtc-238	127	2	withdrawals	withdrawal	NOUN
ijtc-238	127	3	made	make	VERB
ijtc-238	127	4	by	by	ADP
ijtc-238	127	5	large	large	ADJ
ijtc-238	127	6	companies	company	NOUN
ijtc-238	127	7	should	should	AUX
ijtc-238	127	8	be	be	AUX
ijtc-238	127	9	able	able	ADJ
ijtc-238	127	10	to	to	PART
ijtc-238	127	11	make	make	VERB
ijtc-238	127	12	the	the	DET
ijtc-238	127	13	company	company	NOUN
ijtc-238	127	14	get	get	VERB
ijtc-238	127	15	a	a	DET
ijtc-238	127	16	return	return	NOUN
ijtc-238	127	17	in	in	ADP
ijtc-238	127	18	the	the	DET
ijtc-238	127	19	form	form	NOUN
ijtc-238	127	20	of	of	ADP
ijtc-238	127	21	large	large	ADJ
ijtc-238	127	22	assets	asset	NOUN
ijtc-238	127	23	as	as	ADV
ijtc-238	127	24	well	well	ADV
ijtc-238	127	25	.	.	PUNCT
ijtc-238	128	1	the	the	DET
ijtc-238	128	2	assets	asset	NOUN
ijtc-238	128	3	that	that	PRON
ijtc-238	128	4	are	be	AUX
ijtc-238	128	5	guaranteed	guarantee	VERB
ijtc-238	128	6	to	to	PART
ijtc-238	128	7	obtain	obtain	VERB
ijtc-238	128	8	debt	debt	NOUN
ijtc-238	128	9	are	be	AUX
ijtc-238	128	10	worth	worth	ADJ
ijtc-238	128	11	more	more	ADJ
ijtc-238	128	12	than	than	ADP
ijtc-238	128	13	the	the	DET
ijtc-238	128	14	return	return	NOUN
ijtc-238	128	15	on	on	ADP
ijtc-238	128	16	assets	asset	NOUN
ijtc-238	128	17	received	receive	VERB
ijtc-238	128	18	by	by	ADP
ijtc-238	128	19	the	the	DET
ijtc-238	128	20	company	company	NOUN
ijtc-238	128	21	.	.	PUNCT
ijtc-238	129	1	the	the	DET
ijtc-238	129	2	high	high	ADJ
ijtc-238	129	3	risk	risk	NOUN
ijtc-238	129	4	in	in	ADP
ijtc-238	129	5	the	the	DET
ijtc-238	129	6	company	company	NOUN
ijtc-238	129	7	is	be	AUX
ijtc-238	129	8	considered	consider	VERB
ijtc-238	129	9	to	to	PART
ijtc-238	129	10	increase	increase	VERB
ijtc-238	129	11	the	the	DET
ijtc-238	129	12	potential	potential	NOUN
ijtc-238	129	13	for	for	ADP
ijtc-238	129	14	bankruptcy	bankruptcy	NOUN
ijtc-238	129	15	which	which	PRON
ijtc-238	129	16	can	can	AUX
ijtc-238	129	17	be	be	AUX
ijtc-238	129	18	a	a	DET
ijtc-238	129	19	concern	concern	NOUN
ijtc-238	129	20	for	for	ADP
ijtc-238	129	21	investors	investor	NOUN
ijtc-238	129	22	.	.	PUNCT
ijtc-238	130	1	the	the	DET
ijtc-238	130	2	results	result	NOUN
ijtc-238	130	3	of	of	ADP
ijtc-238	130	4	this	this	DET
ijtc-238	130	5	study	study	NOUN
ijtc-238	130	6	had	have	AUX
ijtc-238	130	7	corresponding	corresponding	ADJ
ijtc-238	130	8	result	result	NOUN
ijtc-238	130	9	with	with	ADP
ijtc-238	130	10	previous	previous	ADJ
ijtc-238	130	11	research	research	NOUN
ijtc-238	130	12	by	by	ADP
ijtc-238	130	13	suryandani	suryandani	NOUN
ijtc-238	130	14	(	(	PUNCT
ijtc-238	130	15	2018	2018	NUM
ijtc-238	130	16	)	)	PUNCT
ijtc-238	130	17	and	and	CCONJ
ijtc-238	130	18	languju	languju	NOUN
ijtc-238	130	19	(	(	PUNCT
ijtc-238	130	20	2018	2018	NUM
ijtc-238	130	21	)	)	PUNCT
ijtc-238	130	22	reveal	reveal	VERB
ijtc-238	130	23	that	that	SCONJ
ijtc-238	130	24	the	the	DET
ijtc-238	130	25	size	size	NOUN
ijtc-238	130	26	of	of	ADP
ijtc-238	130	27	the	the	DET
ijtc-238	130	28	company	company	NOUN
ijtc-238	130	29	has	have	VERB
ijtc-238	130	30	no	no	DET
ijtc-238	130	31	effect	effect	NOUN
ijtc-238	130	32	or	or	CCONJ
ijtc-238	130	33	even	even	ADV
ijtc-238	130	34	negative	negative	ADJ
ijtc-238	130	35	influence	influence	NOUN
ijtc-238	130	36	but	but	CCONJ
ijtc-238	130	37	does	do	AUX
ijtc-238	130	38	not	not	PART
ijtc-238	130	39	have	have	VERB
ijtc-238	130	40	a	a	DET
ijtc-238	130	41	significant	significant	ADJ
ijtc-238	130	42	effect	effect	NOUN
ijtc-238	130	43	on	on	ADP
ijtc-238	130	44	the	the	DET
ijtc-238	130	45	value	value	NOUN
ijtc-238	130	46	of	of	ADP
ijtc-238	130	47	the	the	DET
ijtc-238	130	48	company	company	NOUN
ijtc-238	130	49	.	.	PUNCT
ijtc-238	131	1	indriyani	indriyani	PROPN
ijtc-238	131	2	(	(	PUNCT
ijtc-238	131	3	2016	2016	NUM
ijtc-238	131	4	)	)	PUNCT
ijtc-238	131	5	also	also	ADV
ijtc-238	131	6	revealed	reveal	VERB
ijtc-238	131	7	a	a	DET
ijtc-238	131	8	negative	negative	ADJ
ijtc-238	131	9	reaction	reaction	NOUN
ijtc-238	131	10	between	between	ADP
ijtc-238	131	11	the	the	DET
ijtc-238	131	12	size	size	NOUN
ijtc-238	131	13	of	of	ADP
ijtc-238	131	14	the	the	DET
ijtc-238	131	15	company	company	NOUN
ijtc-238	131	16	and	and	CCONJ
ijtc-238	131	17	the	the	DET
ijtc-238	131	18	value	value	NOUN
ijtc-238	131	19	of	of	ADP
ijtc-238	131	20	the	the	DET
ijtc-238	131	21	company	company	NOUN
ijtc-238	131	22	.	.	PUNCT
ijtc-238	132	1	however	however	ADV
ijtc-238	132	2	,	,	PUNCT
ijtc-238	132	3	the	the	DET
ijtc-238	132	4	opposite	opposite	NOUN
ijtc-238	132	5	was	be	AUX
ijtc-238	132	6	revealed	reveal	VERB
ijtc-238	132	7	by	by	ADP
ijtc-238	132	8	marlyanti	marlyanti	PROPN
ijtc-238	132	9	,	,	PUNCT
ijtc-238	132	10	et	et	PROPN
ijtc-238	132	11	al	al	PROPN
ijtc-238	132	12	(	(	PUNCT
ijtc-238	132	13	2015	2015	NUM
ijtc-238	132	14	)	)	PUNCT
ijtc-238	132	15	revealing	reveal	VERB
ijtc-238	132	16	that	that	SCONJ
ijtc-238	132	17	the	the	DET
ijtc-238	132	18	size	size	NOUN
ijtc-238	132	19	of	of	ADP
ijtc-238	132	20	the	the	DET
ijtc-238	132	21	company	company	NOUN
ijtc-238	132	22	had	have	VERB
ijtc-238	132	23	a	a	DET
ijtc-238	132	24	positive	positive	ADJ
ijtc-238	132	25	impact	impact	NOUN
ijtc-238	132	26	on	on	ADP
ijtc-238	132	27	the	the	DET
ijtc-238	132	28	value	value	NOUN
ijtc-238	132	29	of	of	ADP
ijtc-238	132	30	the	the	DET
ijtc-238	132	31	company	company	NOUN
ijtc-238	132	32	.	.	PUNCT
ijtc-238	133	1	the	the	DET
ijtc-238	133	2	influence	influence	NOUN
ijtc-238	133	3	of	of	ADP
ijtc-238	133	4	corporate	corporate	ADJ
ijtc-238	133	5	governance	governance	NOUN
ijtc-238	133	6	perception	perception	NOUN
ijtc-238	133	7	index	index	NOUN
ijtc-238	133	8	,	,	PUNCT
ijtc-238	133	9	profitability	profitability	NOUN
ijtc-238	133	10	ratio	ratio	NOUN
ijtc-238	133	11	,	,	PUNCT
ijtc-238	133	12	and	and	CCONJ
ijtc-238	133	13	firm	firm	ADJ
ijtc-238	133	14	size	size	NOUN
ijtc-238	133	15	to	to	ADP
ijtc-238	133	16	company	company	NOUN
ijtc-238	133	17	value	value	NOUN
ijtc-238	133	18	(	(	PUNCT
ijtc-238	133	19	cgpi	cgpi	NOUN
ijtc-238	133	20	and	and	CCONJ
ijtc-238	133	21	listed	list	VERB
ijtc-238	133	22	companies	company	NOUN
ijtc-238	133	23	on	on	ADP
ijtc-238	133	24	the	the	DET
ijtc-238	133	25	idx	idx	PROPN
ijtc-238	133	26	)	)	PUNCT
ijtc-238	133	27	eva	eva	PROPN
ijtc-238	133	28	safina	safina	PROPN
ijtc-238	133	29	rose	rise	VERB
ijtc-238	133	30	,	,	PUNCT
ijtc-238	133	31	siti	siti	PROPN
ijtc-238	133	32	arbainah	arbainah	PROPN
ijtc-238	133	33	,	,	PUNCT
ijtc-238	133	34	suko	suko	PROPN
ijtc-238	133	35	raharjo	raharjo	PROPN
ijtc-238	133	36	&	&	CCONJ
ijtc-238	133	37	ardian	ardian	PROPN
ijtc-238	133	38	widiarto	widiarto	VERB
ijtc-238	133	39	183	183	NUM
ijtc-238	133	40	|	|	CCONJ
ijtc-238	133	41	ilomata	ilomata	PROPN
ijtc-238	133	42	international	international	ADJ
ijtc-238	133	43	journal	journal	NOUN
ijtc-238	133	44	of	of	ADP
ijtc-238	133	45	tax	tax	PROPN
ijtc-238	133	46	&	&	CCONJ
ijtc-238	133	47	accounting	accounting	PROPN
ijtc-238	133	48	volume	volume	NOUN
ijtc-238	133	49	2	2	NUM
ijtc-238	133	50	issue	issue	NOUN
ijtc-238	133	51	31	31	NUM
ijtc-238	133	52	,	,	PUNCT
ijtc-238	133	53	july	july	PROPN
ijtc-238	133	54	2021	2021	NUM
ijtc-238	133	55	reference	reference	NOUN
ijtc-238	133	56	athanasius	athanasius	PROPN
ijtc-238	133	57	,	,	PUNCT
ijtc-238	133	58	thomas	thomas	PROPN
ijtc-238	133	59	.	.	PROPN
ijtc-238	133	60	,	,	PUNCT
ijtc-238	133	61	(	(	PUNCT
ijtc-238	133	62	2012	2012	NUM
ijtc-238	133	63	)	)	PUNCT
ijtc-238	133	64	.	.	PUNCT
ijtc-238	134	1	panduan	panduan	PROPN
ijtc-238	134	2	berinvestasi	berinvestasi	PROPN
ijtc-238	134	3	saham	saham	PROPN
ijtc-238	134	4	.	.	PUNCT
ijtc-238	135	1	elex	elex	PROPN
ijtc-238	135	2	media	media	PROPN
ijtc-238	135	3	komputindo	komputindo	PROPN
ijtc-238	135	4	.	.	PUNCT
ijtc-238	136	1	brigham	brigham	PROPN
ijtc-238	136	2	,	,	PUNCT
ijtc-238	136	3	eugene	eugene	PROPN
ijtc-238	136	4	f.	f.	PROPN
ijtc-238	136	5	dan	dan	PROPN
ijtc-238	136	6	j.f	j.f	PROPN
ijtc-238	136	7	.	.	PROPN
ijtc-238	136	8	houston	houston	PROPN
ijtc-238	136	9	.	.	PROPN
ijtc-238	136	10	,	,	PUNCT
ijtc-238	136	11	(	(	PUNCT
ijtc-238	136	12	2010	2010	NUM
ijtc-238	136	13	)	)	PUNCT
ijtc-238	136	14	.	.	PUNCT
ijtc-238	137	1	dasar	dasar	VERB
ijtc-238	137	2	-	-	PUNCT
ijtc-238	137	3	dasar	dasar	VERB
ijtc-238	137	4	manajemen	manajeman	NOUN
ijtc-238	137	5	keuangan	keuangan	VERB
ijtc-238	137	6	.	.	PUNCT
ijtc-238	138	1	edisi	edisi	VERB
ijtc-238	138	2	11	11	NUM
ijtc-238	138	3	.	.	PUNCT
ijtc-238	139	1	jakarta	jakarta	PROPN
ijtc-238	139	2	:	:	PUNCT
ijtc-238	139	3	salemba	salemba	PROPN
ijtc-238	139	4	empat	empat	PROPN
ijtc-238	139	5	.	.	PUNCT
ijtc-238	140	1	cahyaningtyas	cahyaningtyas	PROPN
ijtc-238	140	2	.	.	PUNCT
ijtc-238	140	3	,	,	PUNCT
ijtc-238	140	4	(	(	PUNCT
ijtc-238	140	5	2015	2015	NUM
ijtc-238	140	6	)	)	PUNCT
ijtc-238	140	7	.	.	PUNCT
ijtc-238	141	1	pengaruh	pengaruh	VERB
ijtc-238	141	2	corporate	corporate	ADJ
ijtc-238	141	3	governance	governance	NOUN
ijtc-238	141	4	perception	perception	NOUN
ijtc-238	141	5	index	index	NOUN
ijtc-238	141	6	dan	dan	PROPN
ijtc-238	141	7	rasio	rasio	PROPN
ijtc-238	141	8	profitabilitas	profitabilitas	PROPN
ijtc-238	141	9	terhadap	terhadap	PROPN
ijtc-238	141	10	nilai	nilai	PROPN
ijtc-238	141	11	perusahaan	perusahaan	PROPN
ijtc-238	141	12	.	.	PROPN
ijtc-238	142	1	diponegoro	diponegoro	PROPN
ijtc-238	142	2	journal	journal	PROPN
ijtc-238	142	3	of	of	ADP
ijtc-238	142	4	accounting	accounting	NOUN
ijtc-238	142	5	,	,	PUNCT
ijtc-238	142	6	vol	vol	NOUN
ijtc-238	142	7	.	.	PROPN
ijtc-238	142	8	4	4	NUM
ijtc-238	142	9	,	,	PUNCT
ijtc-238	142	10	no	no	INTJ
ijtc-238	142	11	.	.	NOUN
ijtc-238	142	12	3	3	NUM
ijtc-238	142	13	,	,	PUNCT
ijtc-238	142	14	pp	pp	ADJ
ijtc-238	142	15	.	.	PUNCT
ijtc-238	143	1	556	556	NUM
ijtc-238	143	2	-	-	SYM
ijtc-238	143	3	567	567	NUM
ijtc-238	143	4	.	.	PUNCT
ijtc-238	143	5	effendi	effendi	PROPN
ijtc-238	143	6	,	,	PUNCT
ijtc-238	143	7	aref	aref	PROPN
ijtc-238	143	8	.	.	PROPN
ijtc-238	143	9	,	,	PUNCT
ijtc-238	143	10	(	(	PUNCT
ijtc-238	143	11	2016	2016	NUM
ijtc-238	143	12	)	)	PUNCT
ijtc-238	143	13	.	.	PUNCT
ijtc-238	144	1	the	the	DET
ijtc-238	144	2	power	power	NOUN
ijtc-238	144	3	of	of	ADP
ijtc-238	144	4	good	good	ADJ
ijtc-238	144	5	corporate	corporate	ADJ
ijtc-238	144	6	governanve	governanve	NOUN
ijtc-238	144	7	teori	teori	PROPN
ijtc-238	144	8	dan	dan	PROPN
ijtc-238	144	9	implementasi	implementasi	PROPN
ijtc-238	144	10	edisi	edisi	VERB
ijtc-238	144	11	2	2	NUM
ijtc-238	144	12	.	.	PUNCT
ijtc-238	144	13	jakarta	jakarta	PROPN
ijtc-238	144	14	:	:	PUNCT
ijtc-238	144	15	salemba	salemba	PROPN
ijtc-238	144	16	empat	empat	PROPN
ijtc-238	144	17	.	.	PUNCT
ijtc-238	145	1	ghozali	ghozali	PROPN
ijtc-238	145	2	,	,	PUNCT
ijtc-238	145	3	imam	imam	PROPN
ijtc-238	145	4	.	.	PUNCT
ijtc-238	145	5	,	,	PUNCT
ijtc-238	145	6	(	(	PUNCT
ijtc-238	145	7	2018	2018	NUM
ijtc-238	145	8	)	)	PUNCT
ijtc-238	145	9	.	.	PUNCT
ijtc-238	146	1	aplikasi	aplikasi	PROPN
ijtc-238	146	2	analisis	analisis	PROPN
ijtc-238	146	3	multivariate	multivariate	PROPN
ijtc-238	146	4	dengan	dengan	PROPN
ijtc-238	146	5	program	program	PROPN
ijtc-238	146	6	ibm	ibm	PROPN
ijtc-238	146	7	spss	spss	PROPN
ijtc-238	146	8	25	25	NUM
ijtc-238	146	9	edisi	edisi	VERB
ijtc-238	146	10	9	9	NUM
ijtc-238	146	11	.	.	PUNCT
ijtc-238	147	1	semarang	semarang	PROPN
ijtc-238	147	2	:	:	PUNCT
ijtc-238	148	1	badan	badan	PROPN
ijtc-238	148	2	penerbit	penerbit	PROPN
ijtc-238	148	3	universitas	universita	NOUN
ijtc-238	148	4	diponegoro	diponegoro	PROPN
ijtc-238	148	5	.	.	PUNCT
ijtc-238	149	1	harahap	harahap	PROPN
ijtc-238	149	2	,	,	PUNCT
ijtc-238	149	3	sofyan	sofyan	PROPN
ijtc-238	149	4	syafri	syafri	PROPN
ijtc-238	149	5	.	.	PUNCT
ijtc-238	150	1	drs	drs	PROPN
ijtc-238	150	2	.	.	PROPN
ijtc-238	150	3	,	,	PUNCT
ijtc-238	150	4	(	(	PUNCT
ijtc-238	150	5	2007	2007	NUM
ijtc-238	150	6	)	)	PUNCT
ijtc-238	150	7	.	.	PUNCT
ijtc-238	151	1	analisis	analisis	ADJ
ijtc-238	151	2	kritis	kritis	PROPN
ijtc-238	151	3	atas	ata	NOUN
ijtc-238	151	4	laporan	laporan	VERB
ijtc-238	151	5	keuangan	keuangan	PROPN
ijtc-238	151	6	,	,	PUNCT
ijtc-238	151	7	cetakan	cetakan	PROPN
ijtc-238	151	8	ke-7	ke-7	PROPN
ijtc-238	151	9	.	.	PUNCT
ijtc-238	152	1	jakarta	jakarta	PROPN
ijtc-238	152	2	:	:	PUNCT
ijtc-238	152	3	pt	pt	PROPN
ijtc-238	152	4	raja	raja	PROPN
ijtc-238	152	5	grafindo	grafindo	PROPN
ijtc-238	152	6	persada	persada	PROPN
ijtc-238	152	7	.	.	PUNCT
ijtc-238	153	1	kasmir	kasmir	PROPN
ijtc-238	153	2	,	,	PUNCT
ijtc-238	153	3	(	(	PUNCT
ijtc-238	153	4	2014	2014	NUM
ijtc-238	153	5	)	)	PUNCT
ijtc-238	153	6	.	.	PUNCT
ijtc-238	154	1	analisis	analisis	ADJ
ijtc-238	154	2	laporan	laporan	ADJ
ijtc-238	154	3	keuangan	keuangan	NOUN
ijtc-238	154	4	,	,	PUNCT
ijtc-238	154	5	edisi	edisi	VERB
ijtc-238	154	6	pertama	pertama	PROPN
ijtc-238	154	7	,	,	PUNCT
ijtc-238	154	8	cetakan	cetakan	PROPN
ijtc-238	154	9	ketujuh	ketujuh	PROPN
ijtc-238	154	10	.	.	PUNCT
ijtc-238	155	1	jakarta	jakarta	PROPN
ijtc-238	155	2	:	:	PUNCT
ijtc-238	155	3	pt	pt	PROPN
ijtc-238	155	4	.	.	PROPN
ijtc-238	155	5	rajagrafindo	rajagrafindo	PROPN
ijtc-238	155	6	persada	persada	PROPN
ijtc-238	155	7	.	.	PUNCT
ijtc-238	156	1	kusumaningrum	kusumaningrum	PROPN
ijtc-238	156	2	.	.	PUNCT
ijtc-238	156	3	,	,	PUNCT
ijtc-238	156	4	(	(	PUNCT
ijtc-238	156	5	2016	2016	NUM
ijtc-238	156	6	)	)	PUNCT
ijtc-238	156	7	.	.	PUNCT
ijtc-238	157	1	pengaruh	pengaruh	NOUN
ijtc-238	157	2	return	return	VERB
ijtc-238	157	3	on	on	ADP
ijtc-238	157	4	equity	equity	NOUN
ijtc-238	157	5	(	(	PUNCT
ijtc-238	157	6	roe	roe	PROPN
ijtc-238	157	7	)	)	PUNCT
ijtc-238	157	8	terhadap	terhadap	PROPN
ijtc-238	157	9	nilai	nilai	PROPN
ijtc-238	157	10	perusahaan	perusahaan	PROPN
ijtc-238	157	11	dengan	dengan	PROPN
ijtc-238	157	12	kepemilikan	kepemilikan	PROPN
ijtc-238	157	13	manajerial	manajerial	PROPN
ijtc-238	157	14	sebagai	sebagai	PROPN
ijtc-238	157	15	variabel	variabel	PROPN
ijtc-238	157	16	moderating	moderate	VERB
ijtc-238	157	17	(	(	PUNCT
ijtc-238	157	18	studi	studi	PROPN
ijtc-238	157	19	pada	pada	PROPN
ijtc-238	157	20	perusahaan	perusahaan	PROPN
ijtc-238	157	21	manufaktur	manufaktur	PROPN
ijtc-238	157	22	yang	yang	PROPN
ijtc-238	157	23	terdaftar	terdaftar	PROPN
ijtc-238	157	24	di	di	PROPN
ijtc-238	157	25	bursa	bursa	PROPN
ijtc-238	157	26	efek	efek	NOUN
ijtc-238	157	27	indonesia	indonesia	PROPN
ijtc-238	157	28	)	)	PUNCT
ijtc-238	157	29	.	.	PUNCT
ijtc-238	158	1	jurnal	jurnal	ADJ
ijtc-238	158	2	ilmiah	ilmiah	PROPN
ijtc-238	158	3	mahasiswa	mahasiswa	PROPN
ijtc-238	158	4	universitas	universita	NOUN
ijtc-238	158	5	jember	jember	PROPN
ijtc-238	158	6	.	.	PUNCT
ijtc-238	159	1	languju	languju	PROPN
ijtc-238	159	2	,	,	PUNCT
ijtc-238	159	3	et.al	et.al	PROPN
ijtc-238	159	4	.	.	PROPN
ijtc-238	159	5	,	,	PUNCT
ijtc-238	159	6	(	(	PUNCT
ijtc-238	159	7	2016	2016	NUM
ijtc-238	159	8	)	)	PUNCT
ijtc-238	159	9	.	.	PUNCT
ijtc-238	160	1	pengaruh	pengaruh	NOUN
ijtc-238	160	2	return	return	VERB
ijtc-238	160	3	on	on	ADP
ijtc-238	160	4	equity	equity	NOUN
ijtc-238	160	5	,	,	PUNCT
ijtc-238	160	6	ukuran	ukuran	PROPN
ijtc-238	160	7	perusahaan	perusahaan	PROPN
ijtc-238	160	8	,	,	PUNCT
ijtc-238	160	9	price	price	NOUN
ijtc-238	160	10	earnings	earning	NOUN
ijtc-238	160	11	ratio	ratio	NOUN
ijtc-238	160	12	dan	dan	PROPN
ijtc-238	160	13	struktur	struktur	PROPN
ijtc-238	160	14	modal	modal	PROPN
ijtc-238	160	15	terhadap	terhadap	PROPN
ijtc-238	160	16	nilai	nilai	PROPN
ijtc-238	160	17	perusahaan	perusahaan	PROPN
ijtc-238	160	18	property	property	PROPN
ijtc-238	160	19	and	and	CCONJ
ijtc-238	160	20	real	real	ADJ
ijtc-238	160	21	estate	estate	NOUN
ijtc-238	160	22	terdaftar	terdaftar	NOUN
ijtc-238	160	23	di	di	X
ijtc-238	160	24	bursa	bursa	PROPN
ijtc-238	160	25	efek	efek	PROPN
ijtc-238	160	26	indonesia	indonesia	PROPN
ijtc-238	160	27	.	.	PUNCT
ijtc-238	161	1	ilmiah	ilmiah	PROPN
ijtc-238	161	2	efisiensi	efisiensi	PROPN
ijtc-238	161	3	volume	volume	NOUN
ijtc-238	161	4	16	16	NUM
ijtc-238	162	1	no	no	INTJ
ijtc-238	162	2	.	.	PROPN
ijtc-238	162	3	02	02	NUM
ijtc-238	162	4	.	.	PUNCT
ijtc-238	163	1	universitas	universitas	PROPN
ijtc-238	163	2	sam	sam	PROPN
ijtc-238	163	3	ratulangi	ratulangi	PROPN
ijtc-238	163	4	.	.	PUNCT
ijtc-238	164	1	marlyanti	marlyanti	VERB
ijtc-238	164	2	,	,	PUNCT
ijtc-238	164	3	et.al	et.al	PROPN
ijtc-238	164	4	.	.	PROPN
ijtc-238	164	5	,	,	PUNCT
ijtc-238	164	6	(	(	PUNCT
ijtc-238	164	7	2015	2015	NUM
ijtc-238	164	8	)	)	PUNCT
ijtc-238	164	9	.	.	PUNCT
ijtc-238	165	1	pengaruh	pengaruh	VERB
ijtc-238	165	2	corporate	corporate	ADJ
ijtc-238	165	3	governance	governance	NOUN
ijtc-238	165	4	perception	perception	NOUN
ijtc-238	165	5	index	index	NOUN
ijtc-238	165	6	,	,	PUNCT
ijtc-238	165	7	rasio	rasio	NOUN
ijtc-238	165	8	profitabilitas	profitabilita	NOUN
ijtc-238	165	9	,	,	PUNCT
ijtc-238	165	10	dan	dan	PROPN
ijtc-238	165	11	ukuran	ukuran	PROPN
ijtc-238	165	12	perusahaan	perusahaan	PROPN
ijtc-238	165	13	terhadap	terhadap	PROPN
ijtc-238	165	14	nilai	nilai	PROPN
ijtc-238	165	15	perusahaan	perusahaan	PROPN
ijtc-238	165	16	pada	pada	PROPN
ijtc-238	165	17	bursa	bursa	PROPN
ijtc-238	165	18	efek	efek	PROPN
ijtc-238	165	19	indonesia	indonesia	PROPN
ijtc-238	165	20	.	.	PROPN
ijtc-238	166	1	journal	journal	PROPN
ijtc-238	166	2	of	of	ADP
ijtc-238	166	3	accounting	accounting	NOUN
ijtc-238	166	4	research	research	NOUN
ijtc-238	166	5	and	and	CCONJ
ijtc-238	166	6	review	review	NOUN
ijtc-238	166	7	universitas	universita	NOUN
ijtc-238	167	1	syiah	syiah	PROPN
ijtc-238	167	2	kuala	kuala	PROPN
ijtc-238	167	3	vol.8	vol.8	PROPN
ijtc-238	167	4	no.2	no.2	PROPN
ijtc-238	167	5	.	.	PUNCT
ijtc-238	167	6	salvatore	salvatore	PROPN
ijtc-238	167	7	,	,	PUNCT
ijtc-238	167	8	d.	d.	PROPN
ijtc-238	167	9	,	,	PUNCT
ijtc-238	167	10	(	(	PUNCT
ijtc-238	167	11	1989	1989	NUM
ijtc-238	167	12	)	)	PUNCT
ijtc-238	167	13	.	.	PUNCT
ijtc-238	168	1	ekonomi	ekonomi	PROPN
ijtc-238	168	2	internasional	internasional	NOUN
ijtc-238	168	3	.	.	PUNCT
ijtc-238	169	1	gelora	gelora	PROPN
ijtc-238	169	2	aksara	aksara	PROPN
ijtc-238	169	3	.	.	PUNCT
ijtc-238	170	1	jakarta	jakarta	PROPN
ijtc-238	170	2	.	.	PUNCT
ijtc-238	171	1	sugiyono	sugiyono	PROPN
ijtc-238	171	2	,	,	PUNCT
ijtc-238	171	3	(	(	PUNCT
ijtc-238	171	4	2014	2014	NUM
ijtc-238	171	5	)	)	PUNCT
ijtc-238	171	6	.	.	PUNCT
ijtc-238	172	1	metode	metode	PROPN
ijtc-238	172	2	penelitian	penelitian	PROPN
ijtc-238	172	3	manajemen	manajeman	NOUN
ijtc-238	172	4	.	.	PUNCT
ijtc-238	173	1	bandung	bandung	NOUN
ijtc-238	173	2	:	:	PUNCT
ijtc-238	173	3	cv.alfabeta	cv.alfabeta	ADJ
ijtc-238	173	4	.	.	PUNCT
ijtc-238	173	5	suryandani	suryandani	PROPN
ijtc-238	173	6	,	,	PUNCT
ijtc-238	173	7	atika	atika	PROPN
ijtc-238	173	8	.	.	PROPN
ijtc-238	173	9	,	,	PUNCT
ijtc-238	173	10	(	(	PUNCT
ijtc-238	173	11	2018	2018	NUM
ijtc-238	173	12	)	)	PUNCT
ijtc-238	173	13	.	.	PUNCT
ijtc-238	174	1	pengaruh	pengaruh	NOUN
ijtc-238	174	2	pertumbuhan	pertumbuhan	PROPN
ijtc-238	174	3	perusahaan	perusahaan	PROPN
ijtc-238	174	4	,	,	PUNCT
ijtc-238	174	5	ukuran	ukuran	PROPN
ijtc-238	174	6	perusahaan	perusahaan	PROPN
ijtc-238	174	7	,	,	PUNCT
ijtc-238	174	8	dan	dan	PROPN
ijtc-238	174	9	keputusan	keputusan	PROPN
ijtc-238	174	10	investasi	investasi	PROPN
ijtc-238	174	11	terhadap	terhadap	PROPN
ijtc-238	174	12	nilai	nilai	PROPN
ijtc-238	174	13	perusahaan	perusahaan	PROPN
ijtc-238	174	14	pada	pada	PROPN
ijtc-238	174	15	perusahaan	perusahaan	PROPN
ijtc-238	174	16	sektor	sektor	PROPN
ijtc-238	174	17	property	property	PROPN
ijtc-238	174	18	dan	dan	PROPN
ijtc-238	174	19	real	real	ADJ
ijtc-238	174	20	estate	estate	NOUN
ijtc-238	174	21	.	.	PUNCT
ijtc-238	175	1	businesa	businesa	PROPN
ijtc-238	175	2	manageent	manageent	PROPN
ijtc-238	175	3	analysis	analysis	NOUN
ijtc-238	175	4	journal	journal	NOUN
ijtc-238	175	5	vol.1	vol.1	PROPN
ijtc-238	175	6	no.1	no.1	PROPN
ijtc-238	175	7	oktober	oktober	PROPN
ijtc-238	175	8	2018	2018	NUM
ijtc-238	175	9	.	.	PUNCT
ijtc-238	176	1	universitas	universitas	PROPN
ijtc-238	176	2	muria	muria	PROPN
ijtc-238	176	3	kudus	kudus	PROPN
ijtc-238	176	4	.	.	PUNCT
ijtc-238	177	1	wijayanti	wijayanti	PROPN
ijtc-238	177	2	,	,	PUNCT
ijtc-238	177	3	sri	sri	PROPN
ijtc-238	177	4	dan	dan	PROPN
ijtc-238	177	5	mutmainah	mutmainah	PROPN
ijtc-238	177	6	.	.	PUNCT
ijtc-238	177	7	,	,	PUNCT
ijtc-238	177	8	(	(	PUNCT
ijtc-238	177	9	2012	2012	NUM
ijtc-238	177	10	)	)	PUNCT
ijtc-238	177	11	.	.	PUNCT
ijtc-238	178	1	pengaruh	pengaruh	NOUN
ijtc-238	178	2	penerapan	penerapan	VERB
ijtc-238	178	3	corporate	corporate	ADJ
ijtc-238	178	4	governance	governance	NOUN
ijtc-238	178	5	terhadap	terhadap	PROPN
ijtc-238	178	6	kinerja	kinerja	PROPN
ijtc-238	178	7	keuangan	keuangan	PROPN
ijtc-238	178	8	pada	pada	PROPN
ijtc-238	178	9	perusahaan	perusahaan	PROPN
ijtc-238	178	10	perbankan	perbankan	PROPN
ijtc-238	178	11	yang	yang	PROPN
ijtc-238	178	12	terdaftar	terdaftar	PROPN
ijtc-238	178	13	di	di	PROPN
ijtc-238	178	14	bursa	bursa	PROPN
ijtc-238	178	15	efek	efek	NOUN
ijtc-238	178	16	indonesia	indonesia	PROPN
ijtc-238	178	17	(	(	PUNCT
ijtc-238	178	18	bei	bei	PROPN
ijtc-238	178	19	)	)	PUNCT
ijtc-238	178	20	tahun	tahun	PROPN
ijtc-238	178	21	2009	2009	NUM
ijtc-238	178	22	-	-	SYM
ijtc-238	178	23	2011	2011	NUM
ijtc-238	178	24	.	.	PUNCT
ijtc-238	179	1	undergraduate	undergraduate	NOUN
ijtc-238	179	2	thesis	thesis	NOUN
ijtc-238	179	3	,	,	PUNCT
ijtc-238	179	4	fakultas	fakulta	VERB
ijtc-238	179	5	ekonomika	ekonomika	PROPN
ijtc-238	179	6	dan	dan	PROPN
ijtc-238	179	7	bisnis	bisnis	PROPN
ijtc-238	179	8	.	.	PUNCT
ijtc-238	180	1	universitas	universita	NOUN
ijtc-238	180	2	diponegoro	diponegoro	PROPN
ijtc-238	180	3	.	.	PUNCT