id	sid	tid	token	lemma	pos
ijtc-286	1	1	the	the	DET
ijtc-286	1	2	illomata	illomata	PROPN
ijtc-286	1	3	international	international	PROPN
ijtc-286	1	4	journal	journal	PROPN
ijtc-286	1	5	of	of	ADP
ijtc-286	1	6	management	management	NOUN
ijtc-286	1	7	ilomata	ilomata	PROPN
ijtc-286	1	8	international	international	ADJ
ijtc-286	1	9	journal	journal	NOUN
ijtc-286	1	10	of	of	ADP
ijtc-286	1	11	tax	tax	PROPN
ijtc-286	1	12	&	&	CCONJ
ijtc-286	1	13	accounting	accounting	PROPN
ijtc-286	1	14	(	(	PUNCT
ijtc-286	1	15	ijtc	ijtc	PROPN
ijtc-286	1	16	)	)	PUNCT
ijtc-286	1	17	p	p	X
ijtc-286	1	18	-	-	PUNCT
ijtc-286	1	19	issn	issn	NOUN
ijtc-286	1	20	:	:	PUNCT
ijtc-286	1	21	2714	2714	NUM
ijtc-286	1	22	-	-	SYM
ijtc-286	1	23	9838	9838	NUM
ijtc-286	1	24	;	;	PUNCT
ijtc-286	1	25	e	e	X
ijtc-286	1	26	-	-	PUNCT
ijtc-286	1	27	issn	issn	NOUN
ijtc-286	1	28	:	:	PUNCT
ijtc-286	1	29	2714	2714	NUM
ijtc-286	1	30	-	-	SYM
ijtc-286	1	31	9846	9846	NUM
ijtc-286	1	32	volume	volume	NOUN
ijtc-286	1	33	2	2	NUM
ijtc-286	1	34	,	,	PUNCT
ijtc-286	1	35	number	number	NOUN
ijtc-286	1	36	3	3	NUM
ijtc-286	1	37	july	july	PROPN
ijtc-286	1	38	2021	2021	NUM
ijtc-286	1	39	page	page	NOUN
ijtc-286	1	40	no	no	NOUN
ijtc-286	1	41	.	.	NOUN
ijtc-286	1	42	222	222	NUM
ijtc-286	1	43	-	-	SYM
ijtc-286	1	44	235	235	NUM
ijtc-286	1	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-286	1	46	222	222	NUM
ijtc-286	1	47	|	|	ADV
ijtc-286	1	48	ilomata	ilomata	NOUN
ijtc-286	1	49	international	international	ADJ
ijtc-286	1	50	journal	journal	NOUN
ijtc-286	1	51	of	of	ADP
ijtc-286	1	52	tax	tax	PROPN
ijtc-286	1	53	&	&	CCONJ
ijtc-286	1	54	accounting	accounting	PROPN
ijtc-286	1	55	volume	volume	NOUN
ijtc-286	1	56	2	2	NUM
ijtc-286	1	57	number	number	NOUN
ijtc-286	1	58	3	3	NUM
ijtc-286	1	59	,	,	PUNCT
ijtc-286	1	60	july	july	PROPN
ijtc-286	1	61	2021	2021	NUM
ijtc-286	1	62	conventional	conventional	ADJ
ijtc-286	1	63	financial	financial	ADJ
ijtc-286	1	64	performance	performance	NOUN
ijtc-286	1	65	,	,	PUNCT
ijtc-286	1	66	economic	economic	ADJ
ijtc-286	1	67	value	value	NOUN
ijtc-286	1	68	added	add	VERB
ijtc-286	1	69	,	,	PUNCT
ijtc-286	1	70	human	human	ADJ
ijtc-286	1	71	economic	economic	ADJ
ijtc-286	1	72	value	value	NOUN
ijtc-286	1	73	added	add	VERB
ijtc-286	1	74	,	,	PUNCT
ijtc-286	1	75	value	value	NOUN
ijtc-286	1	76	added	add	VERB
ijtc-286	1	77	intellectual	intellectual	ADJ
ijtc-286	1	78	coefficient	coefficient	NOUN
ijtc-286	1	79	and	and	CCONJ
ijtc-286	1	80	its	its	PRON
ijtc-286	1	81	impact	impact	NOUN
ijtc-286	1	82	on	on	ADP
ijtc-286	1	83	stock	stock	NOUN
ijtc-286	1	84	return	return	NOUN
ijtc-286	1	85	of	of	ADP
ijtc-286	1	86	companies	company	NOUN
ijtc-286	1	87	operating	operate	VERB
ijtc-286	1	88	in	in	ADP
ijtc-286	1	89	energy	energy	NOUN
ijtc-286	1	90	sector	sector	NOUN
ijtc-286	1	91	in	in	ADP
ijtc-286	1	92	indonesia	indonesia	PROPN
ijtc-286	1	93	and	and	CCONJ
ijtc-286	1	94	malaysia	malaysia	PROPN
ijtc-286	1	95	anton	anton	PROPN
ijtc-286	1	96	wijaya	wijaya	PROPN
ijtc-286	1	97	state	state	PROPN
ijtc-286	1	98	university	university	PROPN
ijtc-286	1	99	of	of	ADP
ijtc-286	1	100	jakarta	jakarta	PROPN
ijtc-286	1	101	submitted	submit	VERB
ijtc-286	1	102	:	:	PUNCT
ijtc-286	1	103	june	june	PROPN
ijtc-286	1	104	22	22	NUM
ijtc-286	1	105	,	,	PUNCT
ijtc-286	1	106	2021	2021	NUM
ijtc-286	1	107	revised	revise	VERB
ijtc-286	1	108	:	:	PUNCT
ijtc-286	1	109	july	july	PROPN
ijtc-286	1	110	15	15	NUM
ijtc-286	1	111	,	,	PUNCT
ijtc-286	1	112	2021	2021	NUM
ijtc-286	1	113	published	publish	VERB
ijtc-286	1	114	:	:	PUNCT
ijtc-286	1	115	july	july	PROPN
ijtc-286	1	116	31	31	NUM
ijtc-286	1	117	,	,	PUNCT
ijtc-286	1	118	2021	2021	NUM
ijtc-286	1	119	abstract	abstract	ADJ
ijtc-286	1	120	return	return	NOUN
ijtc-286	1	121	is	be	AUX
ijtc-286	1	122	one	one	NUM
ijtc-286	1	123	of	of	ADP
ijtc-286	1	124	the	the	DET
ijtc-286	1	125	factors	factor	NOUN
ijtc-286	1	126	that	that	PRON
ijtc-286	1	127	investors	investor	NOUN
ijtc-286	1	128	pay	pay	VERB
ijtc-286	1	129	attention	attention	NOUN
ijtc-286	1	130	in	in	ADP
ijtc-286	1	131	determining	determine	VERB
ijtc-286	1	132	their	their	PRON
ijtc-286	1	133	investment	investment	NOUN
ijtc-286	1	134	policies	policy	NOUN
ijtc-286	1	135	.	.	PUNCT
ijtc-286	2	1	for	for	ADP
ijtc-286	2	2	this	this	DET
ijtc-286	2	3	reason	reason	NOUN
ijtc-286	2	4	,	,	PUNCT
ijtc-286	2	5	this	this	DET
ijtc-286	2	6	study	study	NOUN
ijtc-286	2	7	analyzes	analyze	VERB
ijtc-286	2	8	the	the	DET
ijtc-286	2	9	effect	effect	NOUN
ijtc-286	2	10	of	of	ADP
ijtc-286	2	11	several	several	ADJ
ijtc-286	2	12	conventional	conventional	ADJ
ijtc-286	2	13	financial	financial	ADJ
ijtc-286	2	14	performance	performance	NOUN
ijtc-286	2	15	indicators	indicator	NOUN
ijtc-286	2	16	such	such	ADJ
ijtc-286	2	17	as	as	ADP
ijtc-286	2	18	total	total	ADJ
ijtc-286	2	19	asset	asset	NOUN
ijtc-286	2	20	turnover	turnover	NOUN
ijtc-286	2	21	,	,	PUNCT
ijtc-286	2	22	current	current	ADJ
ijtc-286	2	23	assets	asset	NOUN
ijtc-286	2	24	,	,	PUNCT
ijtc-286	2	25	debt	debt	NOUN
ijtc-286	2	26	to	to	ADP
ijtc-286	2	27	equity	equity	NOUN
ijtc-286	2	28	ratio	ratio	NOUN
ijtc-286	2	29	,	,	PUNCT
ijtc-286	2	30	and	and	CCONJ
ijtc-286	2	31	return	return	VERB
ijtc-286	2	32	on	on	ADP
ijtc-286	2	33	assets	asset	NOUN
ijtc-286	2	34	to	to	ADP
ijtc-286	2	35	stock	stock	NOUN
ijtc-286	2	36	returns	return	NOUN
ijtc-286	2	37	.	.	PUNCT
ijtc-286	3	1	other	other	ADJ
ijtc-286	3	2	variables	variable	NOUN
ijtc-286	3	3	that	that	PRON
ijtc-286	3	4	are	be	AUX
ijtc-286	3	5	seen	see	VERB
ijtc-286	3	6	as	as	ADP
ijtc-286	3	7	new	new	ADJ
ijtc-286	3	8	indicators	indicator	NOUN
ijtc-286	3	9	such	such	ADJ
ijtc-286	3	10	as	as	ADP
ijtc-286	3	11	economic	economic	ADJ
ijtc-286	3	12	value	value	NOUN
ijtc-286	3	13	added	add	VERB
ijtc-286	3	14	,	,	PUNCT
ijtc-286	3	15	human	human	ADJ
ijtc-286	3	16	economic	economic	ADJ
ijtc-286	3	17	value	value	NOUN
ijtc-286	3	18	added	add	VERB
ijtc-286	3	19	,	,	PUNCT
ijtc-286	3	20	and	and	CCONJ
ijtc-286	3	21	value	value	NOUN
ijtc-286	3	22	added	add	VERB
ijtc-286	3	23	intellectual	intellectual	ADJ
ijtc-286	3	24	capital	capital	NOUN
ijtc-286	3	25	are	be	AUX
ijtc-286	3	26	also	also	ADV
ijtc-286	3	27	examined	examine	VERB
ijtc-286	3	28	for	for	ADP
ijtc-286	3	29	their	their	PRON
ijtc-286	3	30	effects	effect	NOUN
ijtc-286	3	31	on	on	ADP
ijtc-286	3	32	stock	stock	NOUN
ijtc-286	3	33	returns	return	NOUN
ijtc-286	3	34	.	.	PUNCT
ijtc-286	4	1	companies	company	NOUN
ijtc-286	4	2	engaged	engage	VERB
ijtc-286	4	3	in	in	ADP
ijtc-286	4	4	the	the	DET
ijtc-286	4	5	energy	energy	NOUN
ijtc-286	4	6	sector	sector	NOUN
ijtc-286	4	7	in	in	ADP
ijtc-286	4	8	indonesia	indonesia	PROPN
ijtc-286	4	9	and	and	CCONJ
ijtc-286	4	10	malaysia	malaysia	PROPN
ijtc-286	4	11	were	be	AUX
ijtc-286	4	12	made	make	VERB
ijtc-286	4	13	as	as	ADP
ijtc-286	4	14	objects	object	NOUN
ijtc-286	4	15	in	in	ADP
ijtc-286	4	16	this	this	DET
ijtc-286	4	17	study	study	NOUN
ijtc-286	4	18	.	.	PUNCT
ijtc-286	5	1	ols	ol	NOUN
ijtc-286	5	2	regression	regression	NOUN
ijtc-286	5	3	is	be	AUX
ijtc-286	5	4	used	use	VERB
ijtc-286	5	5	to	to	PART
ijtc-286	5	6	analyze	analyze	VERB
ijtc-286	5	7	the	the	DET
ijtc-286	5	8	effect	effect	NOUN
ijtc-286	5	9	of	of	ADP
ijtc-286	5	10	independent	independent	ADJ
ijtc-286	5	11	variables	variable	NOUN
ijtc-286	5	12	on	on	ADP
ijtc-286	5	13	the	the	DET
ijtc-286	5	14	dependent	dependent	ADJ
ijtc-286	5	15	variable	variable	NOUN
ijtc-286	5	16	.	.	PUNCT
ijtc-286	6	1	the	the	DET
ijtc-286	6	2	results	result	NOUN
ijtc-286	6	3	of	of	ADP
ijtc-286	6	4	an	an	DET
ijtc-286	6	5	analysis	analysis	NOUN
ijtc-286	6	6	of	of	ADP
ijtc-286	6	7	energy	energy	NOUN
ijtc-286	6	8	company	company	NOUN
ijtc-286	6	9	data	datum	NOUN
ijtc-286	6	10	in	in	ADP
ijtc-286	6	11	indonesia	indonesia	PROPN
ijtc-286	6	12	show	show	VERB
ijtc-286	6	13	that	that	SCONJ
ijtc-286	6	14	debt	debt	NOUN
ijtc-286	6	15	to	to	ADP
ijtc-286	6	16	equity	equity	NOUN
ijtc-286	6	17	ratio	ratio	NOUN
ijtc-286	6	18	and	and	CCONJ
ijtc-286	6	19	human	human	ADJ
ijtc-286	6	20	economic	economic	ADJ
ijtc-286	6	21	value	value	NOUN
ijtc-286	6	22	added	add	VERB
ijtc-286	6	23	have	have	VERB
ijtc-286	6	24	a	a	DET
ijtc-286	6	25	negative	negative	ADJ
ijtc-286	6	26	and	and	CCONJ
ijtc-286	6	27	significant	significant	ADJ
ijtc-286	6	28	effect	effect	NOUN
ijtc-286	6	29	on	on	ADP
ijtc-286	6	30	stock	stock	NOUN
ijtc-286	6	31	returns	return	NOUN
ijtc-286	6	32	,	,	PUNCT
ijtc-286	6	33	while	while	SCONJ
ijtc-286	6	34	economic	economic	ADJ
ijtc-286	6	35	value	value	NOUN
ijtc-286	6	36	added	add	VERB
ijtc-286	6	37	and	and	CCONJ
ijtc-286	6	38	value	value	NOUN
ijtc-286	6	39	added	add	VERB
ijtc-286	6	40	intellectual	intellectual	ADJ
ijtc-286	6	41	capital	capital	NOUN
ijtc-286	6	42	have	have	VERB
ijtc-286	6	43	a	a	DET
ijtc-286	6	44	positive	positive	ADJ
ijtc-286	6	45	and	and	CCONJ
ijtc-286	6	46	significant	significant	ADJ
ijtc-286	6	47	effect	effect	NOUN
ijtc-286	6	48	on	on	ADP
ijtc-286	6	49	stock	stock	NOUN
ijtc-286	6	50	returns	return	NOUN
ijtc-286	6	51	.	.	PUNCT
ijtc-286	7	1	as	as	ADP
ijtc-286	7	2	for	for	ADP
ijtc-286	7	3	the	the	DET
ijtc-286	7	4	object	object	NOUN
ijtc-286	7	5	of	of	ADP
ijtc-286	7	6	research	research	NOUN
ijtc-286	7	7	on	on	ADP
ijtc-286	7	8	energy	energy	NOUN
ijtc-286	7	9	companies	company	NOUN
ijtc-286	7	10	in	in	ADP
ijtc-286	7	11	malaysia	malaysia	PROPN
ijtc-286	7	12	,	,	PUNCT
ijtc-286	7	13	the	the	DET
ijtc-286	7	14	results	result	NOUN
ijtc-286	7	15	showed	show	VERB
ijtc-286	7	16	that	that	SCONJ
ijtc-286	7	17	total	total	ADJ
ijtc-286	7	18	asset	asset	NOUN
ijtc-286	7	19	turnover	turnover	NOUN
ijtc-286	7	20	,	,	PUNCT
ijtc-286	7	21	economic	economic	ADJ
ijtc-286	7	22	value	value	NOUN
ijtc-286	7	23	added	add	VERB
ijtc-286	7	24	and	and	CCONJ
ijtc-286	7	25	value	value	NOUN
ijtc-286	7	26	added	add	VERB
ijtc-286	7	27	intellectual	intellectual	ADJ
ijtc-286	7	28	capital	capital	NOUN
ijtc-286	7	29	had	have	VERB
ijtc-286	7	30	a	a	DET
ijtc-286	7	31	positive	positive	ADJ
ijtc-286	7	32	and	and	CCONJ
ijtc-286	7	33	significant	significant	ADJ
ijtc-286	7	34	effect	effect	NOUN
ijtc-286	7	35	on	on	ADP
ijtc-286	7	36	stock	stock	NOUN
ijtc-286	7	37	returns	return	NOUN
ijtc-286	7	38	.	.	PUNCT
ijtc-286	8	1	keyword	keyword	NOUN
ijtc-286	8	2	:	:	PUNCT
ijtc-286	8	3	stock	stock	NOUN
ijtc-286	8	4	return	return	NOUN
ijtc-286	8	5	,	,	PUNCT
ijtc-286	8	6	economic	economic	ADJ
ijtc-286	8	7	value	value	NOUN
ijtc-286	8	8	added	add	VERB
ijtc-286	8	9	,	,	PUNCT
ijtc-286	8	10	value	value	NOUN
ijtc-286	8	11	added	add	VERB
ijtc-286	8	12	intellectual	intellectual	ADJ
ijtc-286	8	13	coefficient	coefficient	NOUN
ijtc-286	8	14	introduction	introduction	NOUN
ijtc-286	8	15	energy	energy	NOUN
ijtc-286	8	16	is	be	AUX
ijtc-286	8	17	one	one	NUM
ijtc-286	8	18	industry	industry	NOUN
ijtc-286	8	19	sector	sector	NOUN
ijtc-286	8	20	that	that	PRON
ijtc-286	8	21	has	have	VERB
ijtc-286	8	22	a	a	DET
ijtc-286	8	23	significant	significant	ADJ
ijtc-286	8	24	effect	effect	NOUN
ijtc-286	8	25	on	on	ADP
ijtc-286	8	26	increasing	increase	VERB
ijtc-286	8	27	the	the	DET
ijtc-286	8	28	company	company	NOUN
ijtc-286	8	29	's	's	PART
ijtc-286	8	30	production	production	NOUN
ijtc-286	8	31	specifically	specifically	ADV
ijtc-286	8	32	and	and	CCONJ
ijtc-286	8	33	the	the	DET
ijtc-286	8	34	economic	economic	ADJ
ijtc-286	8	35	output	output	NOUN
ijtc-286	8	36	of	of	ADP
ijtc-286	8	37	a	a	DET
ijtc-286	8	38	country	country	NOUN
ijtc-286	8	39	in	in	ADP
ijtc-286	8	40	general	general	ADJ
ijtc-286	8	41	.	.	PUNCT
ijtc-286	9	1	economic	economic	ADJ
ijtc-286	9	2	growth	growth	NOUN
ijtc-286	9	3	will	will	AUX
ijtc-286	9	4	highly	highly	ADV
ijtc-286	9	5	depend	depend	VERB
ijtc-286	9	6	on	on	ADP
ijtc-286	9	7	the	the	DET
ijtc-286	9	8	availability	availability	NOUN
ijtc-286	9	9	of	of	ADP
ijtc-286	9	10	adequate	adequate	ADJ
ijtc-286	9	11	energy	energy	NOUN
ijtc-286	9	12	considering	consider	VERB
ijtc-286	9	13	the	the	DET
ijtc-286	9	14	production	production	NOUN
ijtc-286	9	15	process	process	NOUN
ijtc-286	9	16	of	of	ADP
ijtc-286	9	17	goods	good	NOUN
ijtc-286	9	18	or	or	CCONJ
ijtc-286	9	19	services	service	NOUN
ijtc-286	9	20	will	will	AUX
ijtc-286	9	21	always	always	ADV
ijtc-286	9	22	need	need	VERB
ijtc-286	9	23	support	support	NOUN
ijtc-286	9	24	for	for	ADP
ijtc-286	9	25	energy	energy	NOUN
ijtc-286	9	26	supply	supply	NOUN
ijtc-286	9	27	.	.	PUNCT
ijtc-286	10	1	economic	economic	ADJ
ijtc-286	10	2	improvement	improvement	NOUN
ijtc-286	10	3	is	be	AUX
ijtc-286	10	4	always	always	ADV
ijtc-286	10	5	associated	associate	VERB
ijtc-286	10	6	with	with	ADP
ijtc-286	10	7	energy	energy	NOUN
ijtc-286	10	8	use	use	NOUN
ijtc-286	10	9	,	,	PUNCT
ijtc-286	10	10	while	while	SCONJ
ijtc-286	10	11	the	the	DET
ijtc-286	10	12	developing	develop	VERB
ijtc-286	10	13	global	global	ADJ
ijtc-286	10	14	economy	economy	NOUN
ijtc-286	10	15	will	will	AUX
ijtc-286	10	16	result	result	VERB
ijtc-286	10	17	in	in	ADP
ijtc-286	10	18	increased	increase	VERB
ijtc-286	10	19	demand	demand	NOUN
ijtc-286	10	20	for	for	ADP
ijtc-286	10	21	energy	energy	NOUN
ijtc-286	10	22	(	(	PUNCT
ijtc-286	10	23	rashid	rashid	PROPN
ijtc-286	10	24	,	,	PUNCT
ijtc-286	10	25	et	et	PROPN
ijtc-286	10	26	al	al	PROPN
ijtc-286	10	27	.	.	PROPN
ijtc-286	10	28	,	,	PUNCT
ijtc-286	10	29	2016	2016	NUM
ijtc-286	10	30	)	)	PUNCT
ijtc-286	10	31	.	.	PUNCT
ijtc-286	11	1	the	the	DET
ijtc-286	11	2	world	world	PROPN
ijtc-286	11	3	economic	economic	PROPN
ijtc-286	11	4	forum	forum	PROPN
ijtc-286	11	5	notes	note	VERB
ijtc-286	11	6	that	that	PRON
ijtc-286	11	7	developed	develop	VERB
ijtc-286	11	8	and	and	CCONJ
ijtc-286	11	9	developing	develop	VERB
ijtc-286	11	10	countries	country	NOUN
ijtc-286	11	11	are	be	AUX
ijtc-286	11	12	the	the	DET
ijtc-286	11	13	biggest	big	ADJ
ijtc-286	11	14	energy	energy	NOUN
ijtc-286	11	15	providers	provider	NOUN
ijtc-286	11	16	and	and	CCONJ
ijtc-286	11	17	contributors	contributor	NOUN
ijtc-286	11	18	of	of	ADP
ijtc-286	11	19	carbon	carbon	NOUN
ijtc-286	11	20	dioxide	dioxide	NOUN
ijtc-286	11	21	emissions	emission	NOUN
ijtc-286	11	22	in	in	ADP
ijtc-286	11	23	the	the	DET
ijtc-286	11	24	world	world	NOUN
ijtc-286	11	25	in	in	ADP
ijtc-286	11	26	2016	2016	NUM
ijtc-286	11	27	(	(	PUNCT
ijtc-286	11	28	wef	wef	PROPN
ijtc-286	11	29	,	,	PUNCT
ijtc-286	11	30	2019:18	2019:18	NUM
ijtc-286	11	31	)	)	PUNCT
ijtc-286	11	32	.	.	PUNCT
ijtc-286	12	1	for	for	ADP
ijtc-286	12	2	southeast	southeast	PROPN
ijtc-286	12	3	asia	asia	PROPN
ijtc-286	12	4	region	region	PROPN
ijtc-286	12	5	,	,	PUNCT
ijtc-286	12	6	indonesia	indonesia	PROPN
ijtc-286	12	7	ranks	rank	VERB
ijtc-286	12	8	highest	high	ADJ
ijtc-286	12	9	from	from	ADP
ijtc-286	12	10	the	the	DET
ijtc-286	12	11	perspective	perspective	NOUN
ijtc-286	12	12	of	of	ADP
ijtc-286	12	13	energy	energy	NOUN
ijtc-286	12	14	use	use	NOUN
ijtc-286	12	15	when	when	SCONJ
ijtc-286	12	16	compared	compare	VERB
ijtc-286	12	17	to	to	ADP
ijtc-286	12	18	other	other	ADJ
ijtc-286	12	19	countries	country	NOUN
ijtc-286	12	20	in	in	ADP
ijtc-286	12	21	the	the	DET
ijtc-286	12	22	same	same	ADJ
ijtc-286	12	23	region	region	NOUN
ijtc-286	12	24	.	.	PUNCT
ijtc-286	13	1	the	the	DET
ijtc-286	13	2	central	central	ADJ
ijtc-286	13	3	intelligence	intelligence	NOUN
ijtc-286	13	4	agency	agency	NOUN
ijtc-286	13	5	on	on	ADP
ijtc-286	13	6	its	its	PRON
ijtc-286	13	7	official	official	ADJ
ijtc-286	13	8	website	website	NOUN
ijtc-286	13	9	noted	note	VERB
ijtc-286	13	10	that	that	SCONJ
ijtc-286	13	11	indonesia	indonesia	PROPN
ijtc-286	13	12	consumed	consume	VERB
ijtc-286	13	13	as	as	ADV
ijtc-286	13	14	much	much	ADJ
ijtc-286	13	15	energy	energy	NOUN
ijtc-286	13	16	as	as	ADP
ijtc-286	13	17	213	213	NUM
ijtc-286	13	18	billion	billion	NUM
ijtc-286	13	19	kwh	kwh	NOUN
ijtc-286	13	20	in	in	ADP
ijtc-286	13	21	2016	2016	NUM
ijtc-286	13	22	,	,	PUNCT
ijtc-286	13	23	followed	follow	VERB
ijtc-286	13	24	by	by	ADP
ijtc-286	13	25	thailand	thailand	PROPN
ijtc-286	13	26	with	with	ADP
ijtc-286	13	27	187	187	NUM
ijtc-286	13	28	billion	billion	NUM
ijtc-286	13	29	kwh	kwh	NOUN
ijtc-286	13	30	,	,	PUNCT
ijtc-286	13	31	vietnam	vietnam	PROPN
ijtc-286	13	32	143	143	NUM
ijtc-286	13	33	billion	billion	NUM
ijtc-286	13	34	kwh	kwh	NOUN
ijtc-286	13	35	,	,	PUNCT
ijtc-286	13	36	and	and	CCONJ
ijtc-286	13	37	malaysia	malaysia	PROPN
ijtc-286	13	38	136	136	NUM
ijtc-286	13	39	billion	billion	NUM
ijtc-286	13	40	kwh	kwh	NOUN
ijtc-286	13	41	.	.	PUNCT
ijtc-286	14	1	the	the	DET
ijtc-286	14	2	amount	amount	NOUN
ijtc-286	14	3	of	of	ADP
ijtc-286	14	4	energy	energy	NOUN
ijtc-286	14	5	consumption	consumption	NOUN
ijtc-286	14	6	for	for	ADP
ijtc-286	14	7	indonesia	indonesia	PROPN
ijtc-286	14	8	,	,	PUNCT
ijtc-286	14	9	vietnam	vietnam	PROPN
ijtc-286	14	10	,	,	PUNCT
ijtc-286	14	11	and	and	CCONJ
ijtc-286	14	12	thailand	thailand	PROPN
ijtc-286	14	13	is	be	AUX
ijtc-286	14	14	considered	consider	VERB
ijtc-286	14	15	reasonable	reasonable	ADJ
ijtc-286	14	16	given	give	VERB
ijtc-286	14	17	the	the	DET
ijtc-286	14	18	three	three	NUM
ijtc-286	14	19	have	have	AUX
ijtc-286	14	20	the	the	DET
ijtc-286	14	21	largest	large	ADJ
ijtc-286	14	22	population	population	NOUN
ijtc-286	14	23	in	in	ADP
ijtc-286	14	24	southeast	southeast	PROPN
ijtc-286	14	25	asia	asia	PROPN
ijtc-286	14	26	.	.	PUNCT
ijtc-286	15	1	however	however	ADV
ijtc-286	15	2	,	,	PUNCT
ijtc-286	15	3	it	it	PRON
ijtc-286	15	4	is	be	AUX
ijtc-286	15	5	different	different	ADJ
ijtc-286	15	6	with	with	ADP
ijtc-286	15	7	malaysia	malaysia	PROPN
ijtc-286	15	8	.	.	PUNCT
ijtc-286	16	1	with	with	ADP
ijtc-286	16	2	a	a	DET
ijtc-286	16	3	population	population	NOUN
ijtc-286	16	4	of	of	ADP
ijtc-286	16	5	only	only	ADV
ijtc-286	16	6	around	around	ADV
ijtc-286	16	7	12	12	NUM
ijtc-286	16	8	%	%	NOUN
ijtc-286	16	9	of	of	ADP
ijtc-286	16	10	the	the	DET
ijtc-286	16	11	total	total	ADJ
ijtc-286	16	12	population	population	NOUN
ijtc-286	16	13	of	of	ADP
ijtc-286	16	14	indonesia	indonesia	PROPN
ijtc-286	16	15	,	,	PUNCT
ijtc-286	16	16	malaysia	malaysia	PROPN
ijtc-286	16	17	is	be	AUX
ijtc-286	16	18	able	able	ADJ
ijtc-286	16	19	to	to	PART
ijtc-286	16	20	absorb	absorb	VERB
ijtc-286	16	21	64	64	NUM
ijtc-286	16	22	%	%	NOUN
ijtc-286	16	23	of	of	ADP
ijtc-286	16	24	indonesia	indonesia	PROPN
ijtc-286	16	25	's	's	PART
ijtc-286	16	26	total	total	ADJ
ijtc-286	16	27	energy	energy	NOUN
ijtc-286	16	28	consumption	consumption	NOUN
ijtc-286	16	29	the	the	DET
ijtc-286	16	30	comparison	comparison	NOUN
ijtc-286	16	31	of	of	ADP
ijtc-286	16	32	indonesian	indonesian	ADJ
ijtc-286	16	33	and	and	CCONJ
ijtc-286	16	34	malaysian	malaysian	ADJ
ijtc-286	16	35	data	datum	NOUN
ijtc-286	16	36	is	be	AUX
ijtc-286	16	37	interesting	interesting	ADJ
ijtc-286	16	38	to	to	PART
ijtc-286	16	39	study	study	VERB
ijtc-286	16	40	considering	consider	VERB
ijtc-286	16	41	that	that	SCONJ
ijtc-286	16	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-286	16	43	conventional	conventional	ADJ
ijtc-286	16	44	financial	financial	ADJ
ijtc-286	16	45	performance	performance	NOUN
ijtc-286	16	46	,	,	PUNCT
ijtc-286	16	47	economic	economic	ADJ
ijtc-286	16	48	value	value	NOUN
ijtc-286	16	49	added	add	VERB
ijtc-286	16	50	,	,	PUNCT
ijtc-286	16	51	human	human	ADJ
ijtc-286	16	52	economic	economic	ADJ
ijtc-286	16	53	value	value	NOUN
ijtc-286	16	54	added	add	VERB
ijtc-286	16	55	,	,	PUNCT
ijtc-286	16	56	value	value	NOUN
ijtc-286	16	57	added	add	VERB
ijtc-286	16	58	intellectual	intellectual	ADJ
ijtc-286	16	59	coefficient	coefficient	NOUN
ijtc-286	16	60	and	and	CCONJ
ijtc-286	16	61	its	its	PRON
ijtc-286	16	62	impact	impact	NOUN
ijtc-286	16	63	on	on	ADP
ijtc-286	16	64	stock	stock	NOUN
ijtc-286	16	65	return	return	NOUN
ijtc-286	16	66	of	of	ADP
ijtc-286	16	67	companies	company	NOUN
ijtc-286	16	68	operating	operate	VERB
ijtc-286	16	69	in	in	ADP
ijtc-286	16	70	energy	energy	NOUN
ijtc-286	16	71	sector	sector	NOUN
ijtc-286	16	72	in	in	ADP
ijtc-286	16	73	indonesia	indonesia	PROPN
ijtc-286	16	74	and	and	CCONJ
ijtc-286	16	75	malaysia	malaysia	PROPN
ijtc-286	16	76	anton	anton	PROPN
ijtc-286	16	77	wijaya	wijaya	PROPN
ijtc-286	16	78	223	223	NUM
ijtc-286	17	1	|	|	ADV
ijtc-286	17	2	ilomata	ilomata	PROPN
ijtc-286	17	3	international	international	ADJ
ijtc-286	17	4	journal	journal	NOUN
ijtc-286	17	5	of	of	ADP
ijtc-286	17	6	tax	tax	PROPN
ijtc-286	17	7	&	&	CCONJ
ijtc-286	17	8	accounting	accounting	PROPN
ijtc-286	17	9	volume	volume	NOUN
ijtc-286	17	10	2	2	NUM
ijtc-286	17	11	number	number	NOUN
ijtc-286	17	12	3	3	NUM
ijtc-286	17	13	,	,	PUNCT
ijtc-286	17	14	july	july	PROPN
ijtc-286	17	15	2021	2021	NUM
ijtc-286	17	16	the	the	DET
ijtc-286	17	17	two	two	NUM
ijtc-286	17	18	countries	country	NOUN
ijtc-286	17	19	are	be	AUX
ijtc-286	17	20	in	in	ADP
ijtc-286	17	21	the	the	DET
ijtc-286	17	22	same	same	ADJ
ijtc-286	17	23	region	region	NOUN
ijtc-286	17	24	and	and	CCONJ
ijtc-286	17	25	even	even	ADV
ijtc-286	17	26	have	have	VERB
ijtc-286	17	27	neighbors	neighbor	NOUN
ijtc-286	17	28	,	,	PUNCT
ijtc-286	17	29	with	with	ADP
ijtc-286	17	30	almost	almost	ADV
ijtc-286	17	31	the	the	DET
ijtc-286	17	32	same	same	ADJ
ijtc-286	17	33	historical	historical	ADJ
ijtc-286	17	34	background	background	NOUN
ijtc-286	17	35	,	,	PUNCT
ijtc-286	17	36	and	and	CCONJ
ijtc-286	17	37	have	have	VERB
ijtc-286	17	38	relatively	relatively	ADV
ijtc-286	17	39	similar	similar	ADJ
ijtc-286	17	40	geographical	geographical	ADJ
ijtc-286	17	41	conditions	condition	NOUN
ijtc-286	17	42	,	,	PUNCT
ijtc-286	17	43	but	but	CCONJ
ijtc-286	17	44	in	in	ADP
ijtc-286	17	45	fact	fact	NOUN
ijtc-286	17	46	have	have	VERB
ijtc-286	17	47	very	very	ADV
ijtc-286	17	48	different	different	ADJ
ijtc-286	17	49	levels	level	NOUN
ijtc-286	17	50	of	of	ADP
ijtc-286	17	51	energy	energy	NOUN
ijtc-286	17	52	consumption	consumption	NOUN
ijtc-286	17	53	and	and	CCONJ
ijtc-286	17	54	economic	economic	ADJ
ijtc-286	17	55	performance	performance	NOUN
ijtc-286	17	56	.	.	PUNCT
ijtc-286	18	1	on	on	ADP
ijtc-286	18	2	the	the	DET
ijtc-286	18	3	other	other	ADJ
ijtc-286	18	4	hand	hand	NOUN
ijtc-286	18	5	,	,	PUNCT
ijtc-286	18	6	based	base	VERB
ijtc-286	18	7	on	on	ADP
ijtc-286	18	8	data	datum	NOUN
ijtc-286	18	9	i	i	PRON
ijtc-286	18	10	obtained	obtain	VERB
ijtc-286	18	11	from	from	ADP
ijtc-286	18	12	marketwatch.com	marketwatch.com	PROPN
ijtc-286	18	13	,	,	PUNCT
ijtc-286	18	14	the	the	DET
ijtc-286	18	15	return	return	NOUN
ijtc-286	18	16	of	of	ADP
ijtc-286	18	17	energy	energy	NOUN
ijtc-286	18	18	company	company	NOUN
ijtc-286	18	19	shares	share	NOUN
ijtc-286	18	20	on	on	ADP
ijtc-286	18	21	the	the	DET
ijtc-286	18	22	indonesia	indonesia	PROPN
ijtc-286	18	23	stock	stock	PROPN
ijtc-286	18	24	exchange	exchange	PROPN
ijtc-286	18	25	and	and	CCONJ
ijtc-286	18	26	the	the	DET
ijtc-286	18	27	malaysian	malaysian	ADJ
ijtc-286	18	28	stock	stock	PROPN
ijtc-286	18	29	exchange	exchange	PROPN
ijtc-286	18	30	has	have	AUX
ijtc-286	18	31	seen	see	VERB
ijtc-286	18	32	significant	significant	ADJ
ijtc-286	18	33	differences	difference	NOUN
ijtc-286	18	34	in	in	ADP
ijtc-286	18	35	the	the	DET
ijtc-286	18	36	last	last	ADJ
ijtc-286	18	37	three	three	NUM
ijtc-286	18	38	years	year	NOUN
ijtc-286	18	39	.	.	PUNCT
ijtc-286	19	1	the	the	DET
ijtc-286	19	2	average	average	ADJ
ijtc-286	19	3	stock	stock	NOUN
ijtc-286	19	4	return	return	NOUN
ijtc-286	19	5	per	per	ADP
ijtc-286	19	6	year	year	NOUN
ijtc-286	19	7	of	of	ADP
ijtc-286	19	8	energy	energy	NOUN
ijtc-286	19	9	companies	company	NOUN
ijtc-286	19	10	in	in	ADP
ijtc-286	19	11	indonesia	indonesia	PROPN
ijtc-286	19	12	has	have	VERB
ijtc-286	19	13	the	the	DET
ijtc-286	19	14	same	same	ADJ
ijtc-286	19	15	trend	trend	NOUN
ijtc-286	19	16	as	as	ADP
ijtc-286	19	17	the	the	DET
ijtc-286	19	18	cspi	cspi	NOUN
ijtc-286	19	19	,	,	PUNCT
ijtc-286	19	20	which	which	PRON
ijtc-286	19	21	increased	increase	VERB
ijtc-286	19	22	36	36	NUM
ijtc-286	19	23	%	%	NOUN
ijtc-286	19	24	per	per	ADP
ijtc-286	19	25	year	year	NOUN
ijtc-286	19	26	in	in	ADP
ijtc-286	19	27	2015	2015	NUM
ijtc-286	19	28	-	-	SYM
ijtc-286	19	29	2016	2016	NUM
ijtc-286	19	30	,	,	PUNCT
ijtc-286	19	31	an	an	DET
ijtc-286	19	32	increase	increase	NOUN
ijtc-286	19	33	of	of	ADP
ijtc-286	19	34	18	18	NUM
ijtc-286	19	35	%	%	NOUN
ijtc-286	19	36	in	in	ADP
ijtc-286	19	37	2016	2016	NUM
ijtc-286	19	38	-	-	SYM
ijtc-286	19	39	2017	2017	NUM
ijtc-286	19	40	,	,	PUNCT
ijtc-286	19	41	but	but	CCONJ
ijtc-286	19	42	decreased	decrease	VERB
ijtc-286	19	43	by	by	ADP
ijtc-286	19	44	12	12	NUM
ijtc-286	19	45	%	%	NOUN
ijtc-286	19	46	in	in	ADP
ijtc-286	19	47	2017	2017	NUM
ijtc-286	19	48	-	-	SYM
ijtc-286	19	49	2018	2018	NUM
ijtc-286	19	50	.	.	PUNCT
ijtc-286	20	1	on	on	ADP
ijtc-286	20	2	the	the	DET
ijtc-286	20	3	other	other	ADJ
ijtc-286	20	4	hand	hand	NOUN
ijtc-286	20	5	,	,	PUNCT
ijtc-286	20	6	the	the	DET
ijtc-286	20	7	average	average	ADJ
ijtc-286	20	8	annual	annual	ADJ
ijtc-286	20	9	stock	stock	NOUN
ijtc-286	20	10	return	return	NOUN
ijtc-286	20	11	of	of	ADP
ijtc-286	20	12	energy	energy	NOUN
ijtc-286	20	13	companies	company	NOUN
ijtc-286	20	14	in	in	ADP
ijtc-286	20	15	malaysia	malaysia	PROPN
ijtc-286	20	16	increased	increase	VERB
ijtc-286	20	17	75	75	NUM
ijtc-286	20	18	%	%	NOUN
ijtc-286	20	19	in	in	ADP
ijtc-286	20	20	2015	2015	NUM
ijtc-286	20	21	-	-	SYM
ijtc-286	20	22	2016	2016	NUM
ijtc-286	20	23	,	,	PUNCT
ijtc-286	20	24	decreased	decrease	VERB
ijtc-286	20	25	39	39	NUM
ijtc-286	20	26	%	%	NOUN
ijtc-286	20	27	in	in	ADP
ijtc-286	20	28	20162017	20162017	NUM
ijtc-286	20	29	,	,	PUNCT
ijtc-286	20	30	and	and	CCONJ
ijtc-286	20	31	increased	increase	VERB
ijtc-286	20	32	again	again	ADV
ijtc-286	20	33	by	by	ADP
ijtc-286	20	34	71	71	NUM
ijtc-286	20	35	%	%	NOUN
ijtc-286	20	36	in	in	ADP
ijtc-286	20	37	2017	2017	NUM
ijtc-286	20	38	-	-	SYM
ijtc-286	20	39	2018	2018	NUM
ijtc-286	20	40	.	.	PUNCT
ijtc-286	21	1	changes	change	NOUN
ijtc-286	21	2	in	in	ADP
ijtc-286	21	3	prices	price	NOUN
ijtc-286	21	4	and	and	CCONJ
ijtc-286	21	5	stock	stock	NOUN
ijtc-286	21	6	returns	return	NOUN
ijtc-286	21	7	are	be	AUX
ijtc-286	21	8	strongly	strongly	ADV
ijtc-286	21	9	influenced	influence	VERB
ijtc-286	21	10	by	by	ADP
ijtc-286	21	11	internal	internal	ADJ
ijtc-286	21	12	and	and	CCONJ
ijtc-286	21	13	external	external	ADJ
ijtc-286	21	14	factors	factor	NOUN
ijtc-286	21	15	of	of	ADP
ijtc-286	21	16	the	the	DET
ijtc-286	21	17	company	company	NOUN
ijtc-286	21	18	(	(	PUNCT
ijtc-286	21	19	utami	utami	NOUN
ijtc-286	21	20	et	et	PROPN
ijtc-286	21	21	al	al	PROPN
ijtc-286	21	22	,	,	PUNCT
ijtc-286	21	23	2015	2015	NUM
ijtc-286	21	24	)	)	PUNCT
ijtc-286	21	25	.	.	PUNCT
ijtc-286	22	1	where	where	SCONJ
ijtc-286	22	2	when	when	SCONJ
ijtc-286	22	3	viewed	view	VERB
ijtc-286	22	4	from	from	ADP
ijtc-286	22	5	the	the	DET
ijtc-286	22	6	perspective	perspective	NOUN
ijtc-286	22	7	of	of	ADP
ijtc-286	22	8	company	company	NOUN
ijtc-286	22	9	internal	internal	ADJ
ijtc-286	22	10	factors	factor	NOUN
ijtc-286	22	11	,	,	PUNCT
ijtc-286	22	12	a	a	DET
ijtc-286	22	13	picture	picture	NOUN
ijtc-286	22	14	of	of	ADP
ijtc-286	22	15	company	company	NOUN
ijtc-286	22	16	performance	performance	NOUN
ijtc-286	22	17	can	can	AUX
ijtc-286	22	18	be	be	AUX
ijtc-286	22	19	analyzed	analyze	VERB
ijtc-286	22	20	from	from	ADP
ijtc-286	22	21	financial	financial	ADJ
ijtc-286	22	22	data	datum	NOUN
ijtc-286	22	23	contained	contain	VERB
ijtc-286	22	24	in	in	ADP
ijtc-286	22	25	the	the	DET
ijtc-286	22	26	company	company	NOUN
ijtc-286	22	27	's	's	PART
ijtc-286	22	28	financial	financial	ADJ
ijtc-286	22	29	statements	statement	NOUN
ijtc-286	22	30	(	(	PUNCT
ijtc-286	22	31	khadaffi	khadaffi	ADJ
ijtc-286	22	32	and	and	CCONJ
ijtc-286	22	33	heikal	heikal	NOUN
ijtc-286	22	34	,	,	PUNCT
ijtc-286	22	35	2014	2014	NUM
ijtc-286	22	36	:	:	PUNCT
ijtc-286	22	37	219	219	NUM
ijtc-286	22	38	)	)	PUNCT
ijtc-286	22	39	.	.	PUNCT
ijtc-286	23	1	some	some	DET
ijtc-286	23	2	financial	financial	ADJ
ijtc-286	23	3	ratios	ratio	NOUN
ijtc-286	23	4	that	that	PRON
ijtc-286	23	5	have	have	AUX
ijtc-286	23	6	long	long	ADV
ijtc-286	23	7	been	be	AUX
ijtc-286	23	8	known	know	VERB
ijtc-286	23	9	as	as	ADP
ijtc-286	23	10	tools	tool	NOUN
ijtc-286	23	11	for	for	ADP
ijtc-286	23	12	analyzing	analyze	VERB
ijtc-286	23	13	corporate	corporate	ADJ
ijtc-286	23	14	financial	financial	ADJ
ijtc-286	23	15	performance	performance	NOUN
ijtc-286	23	16	include	include	VERB
ijtc-286	23	17	activity	activity	NOUN
ijtc-286	23	18	ratios	ratio	NOUN
ijtc-286	23	19	,	,	PUNCT
ijtc-286	23	20	liquidity	liquidity	NOUN
ijtc-286	23	21	ratios	ratio	NOUN
ijtc-286	23	22	,	,	PUNCT
ijtc-286	23	23	solvency	solvency	NOUN
ijtc-286	23	24	ratios	ratio	NOUN
ijtc-286	23	25	,	,	PUNCT
ijtc-286	23	26	and	and	CCONJ
ijtc-286	23	27	profitability	profitability	NOUN
ijtc-286	23	28	ratios	ratio	NOUN
ijtc-286	23	29	.	.	PUNCT
ijtc-286	24	1	in	in	ADP
ijtc-286	24	2	the	the	DET
ijtc-286	24	3	context	context	NOUN
ijtc-286	24	4	of	of	ADP
ijtc-286	24	5	performance	performance	NOUN
ijtc-286	24	6	analysis	analysis	NOUN
ijtc-286	24	7	,	,	PUNCT
ijtc-286	24	8	several	several	ADJ
ijtc-286	24	9	recent	recent	ADJ
ijtc-286	24	10	studies	study	NOUN
ijtc-286	24	11	also	also	ADV
ijtc-286	24	12	discuss	discuss	VERB
ijtc-286	24	13	economic	economic	ADJ
ijtc-286	24	14	value	value	NOUN
ijtc-286	24	15	added	add	VERB
ijtc-286	24	16	(	(	PUNCT
ijtc-286	24	17	eva	eva	NOUN
ijtc-286	24	18	)	)	PUNCT
ijtc-286	24	19	or	or	CCONJ
ijtc-286	24	20	economic	economic	ADJ
ijtc-286	24	21	added	add	VERB
ijtc-286	24	22	value	value	NOUN
ijtc-286	24	23	as	as	ADP
ijtc-286	24	24	an	an	DET
ijtc-286	24	25	alternative	alternative	NOUN
ijtc-286	24	26	that	that	PRON
ijtc-286	24	27	can	can	AUX
ijtc-286	24	28	be	be	AUX
ijtc-286	24	29	used	use	VERB
ijtc-286	24	30	to	to	PART
ijtc-286	24	31	measure	measure	VERB
ijtc-286	24	32	the	the	DET
ijtc-286	24	33	effectiveness	effectiveness	NOUN
ijtc-286	24	34	of	of	ADP
ijtc-286	24	35	the	the	DET
ijtc-286	24	36	company	company	NOUN
ijtc-286	24	37	's	's	PART
ijtc-286	24	38	financial	financial	ADJ
ijtc-286	24	39	performance	performance	NOUN
ijtc-286	24	40	.	.	PUNCT
ijtc-286	25	1	another	another	DET
ijtc-286	25	2	contemporary	contemporary	ADJ
ijtc-286	25	3	measurement	measurement	NOUN
ijtc-286	25	4	tool	tool	NOUN
ijtc-286	25	5	related	relate	VERB
ijtc-286	25	6	to	to	ADP
ijtc-286	25	7	company	company	NOUN
ijtc-286	25	8	performance	performance	NOUN
ijtc-286	25	9	is	be	AUX
ijtc-286	25	10	human	human	ADJ
ijtc-286	25	11	economic	economic	ADJ
ijtc-286	25	12	value	value	NOUN
ijtc-286	25	13	added	add	VERB
ijtc-286	25	14	(	(	PUNCT
ijtc-286	25	15	heva	heva	PROPN
ijtc-286	25	16	)	)	PUNCT
ijtc-286	25	17	.	.	PUNCT
ijtc-286	26	1	heva	heva	PROPN
ijtc-286	26	2	is	be	AUX
ijtc-286	26	3	a	a	DET
ijtc-286	26	4	development	development	NOUN
ijtc-286	26	5	of	of	ADP
ijtc-286	26	6	the	the	DET
ijtc-286	26	7	eva	eva	NOUN
ijtc-286	26	8	concept	concept	NOUN
ijtc-286	26	9	that	that	PRON
ijtc-286	26	10	was	be	AUX
ijtc-286	26	11	popularized	popularize	VERB
ijtc-286	26	12	by	by	ADP
ijtc-286	26	13	the	the	DET
ijtc-286	26	14	sten	sten	NOUN
ijtc-286	26	15	steward	steward	PROPN
ijtc-286	26	16	&	&	CCONJ
ijtc-286	26	17	co.	co.	PROPN
ijtc-286	26	18	organization	organization	NOUN
ijtc-286	26	19	and	and	CCONJ
ijtc-286	26	20	is	be	AUX
ijtc-286	26	21	useful	useful	ADJ
ijtc-286	26	22	for	for	ADP
ijtc-286	26	23	measuring	measure	VERB
ijtc-286	26	24	the	the	DET
ijtc-286	26	25	wealth	wealth	NOUN
ijtc-286	26	26	of	of	ADP
ijtc-286	26	27	companies	company	NOUN
ijtc-286	26	28	created	create	VERB
ijtc-286	26	29	per	per	ADP
ijtc-286	26	30	employee	employee	NOUN
ijtc-286	26	31	.	.	PUNCT
ijtc-286	27	1	pulic	pulic	PROPN
ijtc-286	27	2	in	in	ADP
ijtc-286	27	3	1998	1998	NUM
ijtc-286	27	4	made	make	VERB
ijtc-286	27	5	a	a	DET
ijtc-286	27	6	new	new	ADJ
ijtc-286	27	7	concept	concept	NOUN
ijtc-286	27	8	to	to	PART
ijtc-286	27	9	measure	measure	VERB
ijtc-286	27	10	the	the	DET
ijtc-286	27	11	intellectual	intellectual	ADJ
ijtc-286	27	12	capital	capital	NOUN
ijtc-286	27	13	(	(	PUNCT
ijtc-286	27	14	ic	ic	NOUN
ijtc-286	27	15	)	)	PUNCT
ijtc-286	27	16	of	of	ADP
ijtc-286	27	17	a	a	DET
ijtc-286	27	18	company	company	NOUN
ijtc-286	27	19	and	and	CCONJ
ijtc-286	27	20	in	in	ADP
ijtc-286	27	21	2004	2004	NUM
ijtc-286	27	22	pulic	pulic	NOUN
ijtc-286	27	23	introduced	introduce	VERB
ijtc-286	27	24	the	the	DET
ijtc-286	27	25	concept	concept	NOUN
ijtc-286	27	26	of	of	ADP
ijtc-286	27	27	value	value	NOUN
ijtc-286	27	28	added	add	VERB
ijtc-286	27	29	intellectual	intellectual	ADJ
ijtc-286	27	30	coefficient	coefficient	NOUN
ijtc-286	27	31	(	(	PUNCT
ijtc-286	27	32	vaic	vaic	ADV
ijtc-286	27	33	)	)	PUNCT
ijtc-286	27	34	consisting	consist	VERB
ijtc-286	27	35	of	of	ADP
ijtc-286	27	36	several	several	ADJ
ijtc-286	27	37	main	main	ADJ
ijtc-286	27	38	components	component	NOUN
ijtc-286	27	39	namely	namely	ADV
ijtc-286	27	40	capital	capital	NOUN
ijtc-286	27	41	employee	employee	NOUN
ijtc-286	27	42	efficiency	efficiency	NOUN
ijtc-286	27	43	(	(	PUNCT
ijtc-286	27	44	cee	cee	PROPN
ijtc-286	27	45	)	)	PUNCT
ijtc-286	27	46	,	,	PUNCT
ijtc-286	27	47	human	human	ADJ
ijtc-286	27	48	capital	capital	NOUN
ijtc-286	27	49	efficiency	efficiency	NOUN
ijtc-286	27	50	(	(	PUNCT
ijtc-286	27	51	hce	hce	PROPN
ijtc-286	27	52	)	)	PUNCT
ijtc-286	27	53	,	,	PUNCT
ijtc-286	27	54	and	and	CCONJ
ijtc-286	27	55	structural	structural	ADJ
ijtc-286	27	56	capital	capital	NOUN
ijtc-286	27	57	efficiency	efficiency	NOUN
ijtc-286	27	58	(	(	PUNCT
ijtc-286	27	59	sce	sce	PROPN
ijtc-286	27	60	)	)	PUNCT
ijtc-286	27	61	(	(	PUNCT
ijtc-286	27	62	sirapanji	sirapanji	PROPN
ijtc-286	27	63	and	and	CCONJ
ijtc-286	27	64	hatane	hatane	NOUN
ijtc-286	27	65	,	,	PUNCT
ijtc-286	27	66	2015	2015	NUM
ijtc-286	27	67	:	:	PUNCT
ijtc-286	27	68	46	46	NUM
ijtc-286	27	69	)	)	PUNCT
ijtc-286	27	70	.	.	PUNCT
ijtc-286	28	1	furthermore	furthermore	ADV
ijtc-286	28	2	,	,	PUNCT
ijtc-286	28	3	an	an	DET
ijtc-286	28	4	analysis	analysis	NOUN
ijtc-286	28	5	of	of	ADP
ijtc-286	28	6	company	company	NOUN
ijtc-286	28	7	performance	performance	NOUN
ijtc-286	28	8	is	be	AUX
ijtc-286	28	9	also	also	ADV
ijtc-286	28	10	important	important	ADJ
ijtc-286	28	11	not	not	PART
ijtc-286	28	12	only	only	ADV
ijtc-286	28	13	as	as	ADP
ijtc-286	28	14	an	an	DET
ijtc-286	28	15	evaluation	evaluation	NOUN
ijtc-286	28	16	material	material	NOUN
ijtc-286	28	17	in	in	ADP
ijtc-286	28	18	the	the	DET
ijtc-286	28	19	context	context	NOUN
ijtc-286	28	20	of	of	ADP
ijtc-286	28	21	the	the	DET
ijtc-286	28	22	country	country	NOUN
ijtc-286	28	23	's	's	PART
ijtc-286	28	24	macroeconomic	macroeconomic	ADJ
ijtc-286	28	25	context	context	NOUN
ijtc-286	28	26	,	,	PUNCT
ijtc-286	28	27	but	but	CCONJ
ijtc-286	28	28	also	also	ADV
ijtc-286	28	29	as	as	ADP
ijtc-286	28	30	an	an	DET
ijtc-286	28	31	input	input	NOUN
ijtc-286	28	32	for	for	ADP
ijtc-286	28	33	stakeholders	stakeholder	NOUN
ijtc-286	28	34	in	in	ADP
ijtc-286	28	35	making	make	VERB
ijtc-286	28	36	all	all	DET
ijtc-286	28	37	decisions	decision	NOUN
ijtc-286	28	38	related	relate	VERB
ijtc-286	28	39	to	to	ADP
ijtc-286	28	40	company	company	NOUN
ijtc-286	28	41	operations	operation	NOUN
ijtc-286	28	42	.	.	PUNCT
ijtc-286	29	1	for	for	ADP
ijtc-286	29	2	example	example	NOUN
ijtc-286	29	3	,	,	PUNCT
ijtc-286	29	4	the	the	DET
ijtc-286	29	5	decision	decision	NOUN
ijtc-286	29	6	of	of	ADP
ijtc-286	29	7	creditors	creditor	NOUN
ijtc-286	29	8	in	in	ADP
ijtc-286	29	9	giving	give	VERB
ijtc-286	29	10	or	or	CCONJ
ijtc-286	29	11	not	not	PART
ijtc-286	29	12	giving	give	VERB
ijtc-286	29	13	credit	credit	NOUN
ijtc-286	29	14	to	to	ADP
ijtc-286	29	15	a	a	DET
ijtc-286	29	16	company	company	NOUN
ijtc-286	29	17	,	,	PUNCT
ijtc-286	29	18	the	the	DET
ijtc-286	29	19	company	company	NOUN
ijtc-286	29	20	's	's	PART
ijtc-286	29	21	managers	manager	NOUN
ijtc-286	29	22	in	in	ADP
ijtc-286	29	23	making	make	VERB
ijtc-286	29	24	decisions	decision	NOUN
ijtc-286	29	25	related	relate	VERB
ijtc-286	29	26	to	to	ADP
ijtc-286	29	27	the	the	DET
ijtc-286	29	28	company	company	NOUN
ijtc-286	29	29	's	's	PART
ijtc-286	29	30	future	future	NOUN
ijtc-286	29	31	going	go	VERB
ijtc-286	29	32	forward	forward	ADV
ijtc-286	29	33	,	,	PUNCT
ijtc-286	29	34	and	and	CCONJ
ijtc-286	29	35	investors	investor	NOUN
ijtc-286	29	36	in	in	ADP
ijtc-286	29	37	making	make	VERB
ijtc-286	29	38	investment	investment	NOUN
ijtc-286	29	39	decisions	decision	NOUN
ijtc-286	29	40	,	,	PUNCT
ijtc-286	29	41	one	one	NUM
ijtc-286	29	42	of	of	ADP
ijtc-286	29	43	them	they	PRON
ijtc-286	29	44	by	by	ADP
ijtc-286	29	45	buying	buy	VERB
ijtc-286	29	46	a	a	DET
ijtc-286	29	47	company	company	NOUN
ijtc-286	29	48	's	's	PART
ijtc-286	29	49	shares	share	NOUN
ijtc-286	29	50	.	.	PUNCT
ijtc-286	30	1	in	in	ADP
ijtc-286	30	2	general	general	ADJ
ijtc-286	30	3	,	,	PUNCT
ijtc-286	30	4	good	good	ADJ
ijtc-286	30	5	company	company	NOUN
ijtc-286	30	6	performance	performance	NOUN
ijtc-286	30	7	will	will	AUX
ijtc-286	30	8	increasingly	increasingly	ADV
ijtc-286	30	9	attract	attract	VERB
ijtc-286	30	10	the	the	DET
ijtc-286	30	11	interest	interest	NOUN
ijtc-286	30	12	of	of	ADP
ijtc-286	30	13	creditors	creditor	NOUN
ijtc-286	30	14	to	to	PART
ijtc-286	30	15	provide	provide	VERB
ijtc-286	30	16	loans	loan	NOUN
ijtc-286	30	17	that	that	PRON
ijtc-286	30	18	can	can	AUX
ijtc-286	30	19	be	be	AUX
ijtc-286	30	20	used	use	VERB
ijtc-286	30	21	as	as	ADP
ijtc-286	30	22	one	one	NUM
ijtc-286	30	23	of	of	ADP
ijtc-286	30	24	the	the	DET
ijtc-286	30	25	inputs	input	NOUN
ijtc-286	30	26	in	in	ADP
ijtc-286	30	27	order	order	NOUN
ijtc-286	30	28	to	to	PART
ijtc-286	30	29	expand	expand	VERB
ijtc-286	30	30	the	the	DET
ijtc-286	30	31	company	company	NOUN
ijtc-286	30	32	.	.	PUNCT
ijtc-286	31	1	on	on	ADP
ijtc-286	31	2	the	the	DET
ijtc-286	31	3	other	other	ADJ
ijtc-286	31	4	hand	hand	NOUN
ijtc-286	31	5	,	,	PUNCT
ijtc-286	31	6	a	a	DET
ijtc-286	31	7	good	good	ADJ
ijtc-286	31	8	company	company	NOUN
ijtc-286	31	9	performance	performance	NOUN
ijtc-286	31	10	will	will	AUX
ijtc-286	31	11	also	also	ADV
ijtc-286	31	12	increasingly	increasingly	ADV
ijtc-286	31	13	attract	attract	VERB
ijtc-286	31	14	new	new	ADJ
ijtc-286	31	15	investors	investor	NOUN
ijtc-286	31	16	to	to	PART
ijtc-286	31	17	invest	invest	VERB
ijtc-286	31	18	their	their	PRON
ijtc-286	31	19	funds	fund	NOUN
ijtc-286	31	20	in	in	ADP
ijtc-286	31	21	the	the	DET
ijtc-286	31	22	company	company	NOUN
ijtc-286	31	23	,	,	PUNCT
ijtc-286	31	24	which	which	PRON
ijtc-286	31	25	is	be	AUX
ijtc-286	31	26	in	in	ADP
ijtc-286	31	27	accordance	accordance	NOUN
ijtc-286	31	28	with	with	ADP
ijtc-286	31	29	the	the	DET
ijtc-286	31	30	company	company	NOUN
ijtc-286	31	31	's	's	PART
ijtc-286	31	32	goal	goal	NOUN
ijtc-286	31	33	which	which	PRON
ijtc-286	31	34	is	be	AUX
ijtc-286	31	35	to	to	PART
ijtc-286	31	36	increase	increase	VERB
ijtc-286	31	37	the	the	DET
ijtc-286	31	38	wealth	wealth	NOUN
ijtc-286	31	39	of	of	ADP
ijtc-286	31	40	shareholders	shareholder	NOUN
ijtc-286	31	41	.	.	PUNCT
ijtc-286	32	1	in	in	ADP
ijtc-286	32	2	determining	determine	VERB
ijtc-286	32	3	investment	investment	NOUN
ijtc-286	32	4	decisions	decision	NOUN
ijtc-286	32	5	,	,	PUNCT
ijtc-286	32	6	there	there	PRON
ijtc-286	32	7	are	be	VERB
ijtc-286	32	8	two	two	NUM
ijtc-286	32	9	methods	method	NOUN
ijtc-286	32	10	that	that	PRON
ijtc-286	32	11	can	can	AUX
ijtc-286	32	12	be	be	AUX
ijtc-286	32	13	used	use	VERB
ijtc-286	32	14	by	by	ADP
ijtc-286	32	15	investors	investor	NOUN
ijtc-286	32	16	in	in	ADP
ijtc-286	32	17	evaluating	evaluate	VERB
ijtc-286	32	18	company	company	NOUN
ijtc-286	32	19	performance	performance	NOUN
ijtc-286	32	20	,	,	PUNCT
ijtc-286	32	21	namely	namely	ADV
ijtc-286	32	22	technical	technical	ADJ
ijtc-286	32	23	analysis	analysis	NOUN
ijtc-286	32	24	and	and	CCONJ
ijtc-286	32	25	fundamental	fundamental	ADJ
ijtc-286	32	26	analysis	analysis	NOUN
ijtc-286	32	27	(	(	PUNCT
ijtc-286	32	28	abdulmannan	abdulmannan	NOUN
ijtc-286	32	29	and	and	CCONJ
ijtc-286	32	30	faturohman	faturohman	NOUN
ijtc-286	32	31	,	,	PUNCT
ijtc-286	32	32	2015	2015	NUM
ijtc-286	32	33	:	:	PUNCT
ijtc-286	32	34	580	580	NUM
ijtc-286	32	35	)	)	PUNCT
ijtc-286	32	36	.	.	PUNCT
ijtc-286	33	1	this	this	DET
ijtc-286	33	2	research	research	NOUN
ijtc-286	33	3	refers	refer	VERB
ijtc-286	33	4	more	more	ADV
ijtc-286	33	5	to	to	ADP
ijtc-286	33	6	fundamental	fundamental	ADJ
ijtc-286	33	7	analysis	analysis	NOUN
ijtc-286	33	8	by	by	ADP
ijtc-286	33	9	focusing	focus	VERB
ijtc-286	33	10	on	on	ADP
ijtc-286	33	11	some	some	DET
ijtc-286	33	12	conventional	conventional	ADJ
ijtc-286	33	13	financial	financial	ADJ
ijtc-286	33	14	ratios	ratio	NOUN
ijtc-286	33	15	such	such	ADJ
ijtc-286	33	16	as	as	ADP
ijtc-286	33	17	the	the	DET
ijtc-286	33	18	ratio	ratio	NOUN
ijtc-286	33	19	of	of	ADP
ijtc-286	33	20	activities	activity	NOUN
ijtc-286	33	21	represented	represent	VERB
ijtc-286	33	22	by	by	ADP
ijtc-286	33	23	total	total	ADJ
ijtc-286	33	24	asset	asset	NOUN
ijtc-286	33	25	turnover	turnover	NOUN
ijtc-286	33	26	(	(	PUNCT
ijtc-286	33	27	tato	tato	NOUN
ijtc-286	33	28	)	)	PUNCT
ijtc-286	33	29	,	,	PUNCT
ijtc-286	33	30	liquidity	liquidity	NOUN
ijtc-286	33	31	ratios	ratio	NOUN
ijtc-286	33	32	represented	represent	VERB
ijtc-286	33	33	by	by	ADP
ijtc-286	33	34	current	current	ADJ
ijtc-286	33	35	ratio	ratio	NOUN
ijtc-286	33	36	(	(	PUNCT
ijtc-286	33	37	cr	cr	NOUN
ijtc-286	33	38	)	)	PUNCT
ijtc-286	33	39	,	,	PUNCT
ijtc-286	33	40	solvency	solvency	NOUN
ijtc-286	33	41	ratios	ratio	NOUN
ijtc-286	33	42	represented	represent	VERB
ijtc-286	33	43	by	by	ADP
ijtc-286	33	44	debt	debt	NOUN
ijtc-286	33	45	to	to	ADP
ijtc-286	33	46	equity	equity	NOUN
ijtc-286	33	47	ratio	ratio	NOUN
ijtc-286	33	48	(	(	PUNCT
ijtc-286	33	49	der	der	NOUN
ijtc-286	33	50	)	)	PUNCT
ijtc-286	33	51	,	,	PUNCT
ijtc-286	33	52	profitability	profitability	NOUN
ijtc-286	33	53	ratios	ratio	NOUN
ijtc-286	33	54	represented	represent	VERB
ijtc-286	33	55	by	by	ADP
ijtc-286	33	56	return	return	NOUN
ijtc-286	33	57	on	on	ADP
ijtc-286	33	58	assets	asset	NOUN
ijtc-286	33	59	(	(	PUNCT
ijtc-286	33	60	roa	roa	NOUN
ijtc-286	33	61	)	)	PUNCT
ijtc-286	33	62	.	.	PUNCT
ijtc-286	34	1	in	in	ADP
ijtc-286	34	2	addition	addition	NOUN
ijtc-286	34	3	,	,	PUNCT
ijtc-286	34	4	several	several	ADJ
ijtc-286	34	5	other	other	ADJ
ijtc-286	34	6	analytical	analytical	ADJ
ijtc-286	34	7	tools	tool	NOUN
ijtc-286	34	8	such	such	ADJ
ijtc-286	34	9	as	as	ADP
ijtc-286	34	10	economic	economic	ADJ
ijtc-286	34	11	value	value	NOUN
ijtc-286	34	12	added	add	VERB
ijtc-286	34	13	,	,	PUNCT
ijtc-286	34	14	human	human	ADJ
ijtc-286	34	15	economic	economic	ADJ
ijtc-286	34	16	value	value	NOUN
ijtc-286	34	17	added	add	VERB
ijtc-286	34	18	,	,	PUNCT
ijtc-286	34	19	and	and	CCONJ
ijtc-286	34	20	value	value	NOUN
ijtc-286	34	21	added	add	VERB
ijtc-286	34	22	intellectual	intellectual	ADJ
ijtc-286	34	23	capital	capital	NOUN
ijtc-286	34	24	conventional	conventional	ADJ
ijtc-286	34	25	financial	financial	ADJ
ijtc-286	34	26	performance	performance	NOUN
ijtc-286	34	27	,	,	PUNCT
ijtc-286	34	28	economic	economic	ADJ
ijtc-286	34	29	value	value	NOUN
ijtc-286	34	30	added	add	VERB
ijtc-286	34	31	,	,	PUNCT
ijtc-286	34	32	human	human	ADJ
ijtc-286	34	33	economic	economic	ADJ
ijtc-286	34	34	value	value	NOUN
ijtc-286	34	35	added	add	VERB
ijtc-286	34	36	,	,	PUNCT
ijtc-286	34	37	value	value	NOUN
ijtc-286	34	38	added	add	VERB
ijtc-286	34	39	intellectual	intellectual	ADJ
ijtc-286	34	40	coefficient	coefficient	NOUN
ijtc-286	34	41	and	and	CCONJ
ijtc-286	34	42	its	its	PRON
ijtc-286	34	43	impact	impact	NOUN
ijtc-286	34	44	on	on	ADP
ijtc-286	34	45	stock	stock	NOUN
ijtc-286	34	46	return	return	NOUN
ijtc-286	34	47	of	of	ADP
ijtc-286	34	48	companies	company	NOUN
ijtc-286	34	49	operating	operate	VERB
ijtc-286	34	50	in	in	ADP
ijtc-286	34	51	energy	energy	NOUN
ijtc-286	34	52	sector	sector	NOUN
ijtc-286	34	53	in	in	ADP
ijtc-286	34	54	indonesia	indonesia	PROPN
ijtc-286	34	55	and	and	CCONJ
ijtc-286	34	56	malaysia	malaysia	PROPN
ijtc-286	34	57	anton	anton	PROPN
ijtc-286	34	58	wijaya	wijaya	PROPN
ijtc-286	34	59	224	224	NUM
ijtc-286	34	60	|	|	ADV
ijtc-286	34	61	ilomata	ilomata	PROPN
ijtc-286	34	62	international	international	ADJ
ijtc-286	34	63	journal	journal	NOUN
ijtc-286	34	64	of	of	ADP
ijtc-286	34	65	tax	tax	PROPN
ijtc-286	34	66	&	&	CCONJ
ijtc-286	34	67	accounting	accounting	PROPN
ijtc-286	34	68	volume	volume	NOUN
ijtc-286	34	69	2	2	NUM
ijtc-286	34	70	issue	issue	NOUN
ijtc-286	34	71	31	31	NUM
ijtc-286	34	72	,	,	PUNCT
ijtc-286	34	73	july	july	PROPN
ijtc-286	34	74	2021	2021	NUM
ijtc-286	34	75	which	which	PRON
ijtc-286	34	76	are	be	AUX
ijtc-286	34	77	all	all	PRON
ijtc-286	34	78	represent	represent	VERB
ijtc-286	34	79	the	the	DET
ijtc-286	34	80	tools	tool	NOUN
ijtc-286	34	81	of	of	ADP
ijtc-286	34	82	performance	performance	NOUN
ijtc-286	34	83	analysis	analysis	NOUN
ijtc-286	34	84	of	of	ADP
ijtc-286	34	85	contemporary	contemporary	ADJ
ijtc-286	34	86	companies	company	NOUN
ijtc-286	34	87	are	be	AUX
ijtc-286	34	88	also	also	ADV
ijtc-286	34	89	the	the	DET
ijtc-286	34	90	focus	focus	NOUN
ijtc-286	34	91	of	of	ADP
ijtc-286	34	92	discussion	discussion	NOUN
ijtc-286	34	93	in	in	ADP
ijtc-286	34	94	this	this	DET
ijtc-286	34	95	study	study	NOUN
ijtc-286	34	96	.	.	PUNCT
ijtc-286	35	1	all	all	DET
ijtc-286	35	2	these	these	DET
ijtc-286	35	3	performance	performance	NOUN
ijtc-286	35	4	analysis	analysis	NOUN
ijtc-286	35	5	tools	tool	NOUN
ijtc-286	35	6	will	will	AUX
ijtc-286	35	7	be	be	AUX
ijtc-286	35	8	evaluated	evaluate	VERB
ijtc-286	35	9	for	for	ADP
ijtc-286	35	10	their	their	PRON
ijtc-286	35	11	effect	effect	NOUN
ijtc-286	35	12	on	on	ADP
ijtc-286	35	13	stock	stock	NOUN
ijtc-286	35	14	returns	return	NOUN
ijtc-286	35	15	(	(	PUNCT
ijtc-286	35	16	sr	sr	PROPN
ijtc-286	35	17	)	)	PUNCT
ijtc-286	35	18	of	of	ADP
ijtc-286	35	19	companies	company	NOUN
ijtc-286	35	20	engaged	engage	VERB
ijtc-286	35	21	in	in	ADP
ijtc-286	35	22	the	the	DET
ijtc-286	35	23	energy	energy	NOUN
ijtc-286	35	24	sector	sector	NOUN
ijtc-286	35	25	in	in	ADP
ijtc-286	35	26	indonesia	indonesia	PROPN
ijtc-286	35	27	and	and	CCONJ
ijtc-286	35	28	malaysia	malaysia	PROPN
ijtc-286	35	29	.	.	PUNCT
ijtc-286	36	1	referring	refer	VERB
ijtc-286	36	2	to	to	ADP
ijtc-286	36	3	the	the	DET
ijtc-286	36	4	results	result	NOUN
ijtc-286	36	5	of	of	ADP
ijtc-286	36	6	previous	previous	ADJ
ijtc-286	36	7	studies	study	NOUN
ijtc-286	36	8	discussing	discuss	VERB
ijtc-286	36	9	the	the	DET
ijtc-286	36	10	variables	variable	NOUN
ijtc-286	36	11	used	use	VERB
ijtc-286	36	12	in	in	ADP
ijtc-286	36	13	this	this	DET
ijtc-286	36	14	study	study	NOUN
ijtc-286	36	15	,	,	PUNCT
ijtc-286	36	16	it	it	PRON
ijtc-286	36	17	can	can	AUX
ijtc-286	36	18	be	be	AUX
ijtc-286	36	19	concluded	conclude	VERB
ijtc-286	36	20	that	that	SCONJ
ijtc-286	36	21	there	there	PRON
ijtc-286	36	22	is	be	VERB
ijtc-286	36	23	no	no	DET
ijtc-286	36	24	uniformity	uniformity	NOUN
ijtc-286	36	25	of	of	ADP
ijtc-286	36	26	results	result	NOUN
ijtc-286	36	27	regarding	regard	VERB
ijtc-286	36	28	the	the	DET
ijtc-286	36	29	effects	effect	NOUN
ijtc-286	36	30	of	of	ADP
ijtc-286	36	31	conventional	conventional	ADJ
ijtc-286	36	32	financial	financial	ADJ
ijtc-286	36	33	performance	performance	NOUN
ijtc-286	36	34	,	,	PUNCT
ijtc-286	36	35	economic	economic	ADJ
ijtc-286	36	36	value	value	NOUN
ijtc-286	36	37	added	add	VERB
ijtc-286	36	38	,	,	PUNCT
ijtc-286	36	39	human	human	ADJ
ijtc-286	36	40	economic	economic	ADJ
ijtc-286	36	41	value	value	NOUN
ijtc-286	36	42	added	add	VERB
ijtc-286	36	43	,	,	PUNCT
ijtc-286	36	44	and	and	CCONJ
ijtc-286	36	45	value	value	NOUN
ijtc-286	36	46	added	add	VERB
ijtc-286	36	47	intellectual	intellectual	ADJ
ijtc-286	36	48	capital	capital	NOUN
ijtc-286	36	49	on	on	ADP
ijtc-286	36	50	stock	stock	NOUN
ijtc-286	36	51	returns	return	NOUN
ijtc-286	36	52	.	.	PUNCT
ijtc-286	37	1	the	the	DET
ijtc-286	37	2	variety	variety	NOUN
ijtc-286	37	3	of	of	ADP
ijtc-286	37	4	research	research	NOUN
ijtc-286	37	5	results	result	NOUN
ijtc-286	37	6	is	be	AUX
ijtc-286	37	7	possible	possible	ADJ
ijtc-286	37	8	because	because	SCONJ
ijtc-286	37	9	of	of	ADP
ijtc-286	37	10	differences	difference	NOUN
ijtc-286	37	11	in	in	ADP
ijtc-286	37	12	the	the	DET
ijtc-286	37	13	database	database	NOUN
ijtc-286	37	14	used	use	VERB
ijtc-286	37	15	,	,	PUNCT
ijtc-286	37	16	the	the	DET
ijtc-286	37	17	method	method	NOUN
ijtc-286	37	18	used	use	VERB
ijtc-286	37	19	,	,	PUNCT
ijtc-286	37	20	and	and	CCONJ
ijtc-286	37	21	the	the	DET
ijtc-286	37	22	period	period	NOUN
ijtc-286	37	23	of	of	ADP
ijtc-286	37	24	research	research	NOUN
ijtc-286	37	25	conducted	conduct	VERB
ijtc-286	37	26	.	.	PUNCT
ijtc-286	38	1	in	in	ADP
ijtc-286	38	2	addition	addition	NOUN
ijtc-286	38	3	,	,	PUNCT
ijtc-286	38	4	researchers	researcher	NOUN
ijtc-286	38	5	see	see	VERB
ijtc-286	38	6	that	that	SCONJ
ijtc-286	38	7	there	there	PRON
ijtc-286	38	8	is	be	VERB
ijtc-286	38	9	still	still	ADV
ijtc-286	38	10	a	a	DET
ijtc-286	38	11	research	research	NOUN
ijtc-286	38	12	gap	gap	NOUN
ijtc-286	38	13	where	where	SCONJ
ijtc-286	38	14	there	there	PRON
ijtc-286	38	15	is	be	VERB
ijtc-286	38	16	no	no	DET
ijtc-286	38	17	research	research	NOUN
ijtc-286	38	18	comparing	compare	VERB
ijtc-286	38	19	the	the	DET
ijtc-286	38	20	effect	effect	NOUN
ijtc-286	38	21	of	of	ADP
ijtc-286	38	22	conventional	conventional	ADJ
ijtc-286	38	23	financial	financial	ADJ
ijtc-286	38	24	performance	performance	NOUN
ijtc-286	38	25	,	,	PUNCT
ijtc-286	38	26	economic	economic	ADJ
ijtc-286	38	27	value	value	NOUN
ijtc-286	38	28	added	add	VERB
ijtc-286	38	29	,	,	PUNCT
ijtc-286	38	30	human	human	ADJ
ijtc-286	38	31	economic	economic	ADJ
ijtc-286	38	32	value	value	NOUN
ijtc-286	38	33	added	add	VERB
ijtc-286	38	34	,	,	PUNCT
ijtc-286	38	35	and	and	CCONJ
ijtc-286	38	36	value	value	NOUN
ijtc-286	38	37	added	add	VERB
ijtc-286	38	38	intellectual	intellectual	ADJ
ijtc-286	38	39	capital	capital	NOUN
ijtc-286	38	40	on	on	ADP
ijtc-286	38	41	company	company	NOUN
ijtc-286	38	42	stock	stock	NOUN
ijtc-286	38	43	returns	return	NOUN
ijtc-286	38	44	in	in	ADP
ijtc-286	38	45	the	the	DET
ijtc-286	38	46	energy	energy	NOUN
ijtc-286	38	47	sector	sector	NOUN
ijtc-286	38	48	between	between	ADP
ijtc-286	38	49	indonesia	indonesia	PROPN
ijtc-286	38	50	and	and	CCONJ
ijtc-286	38	51	malaysia	malaysia	PROPN
ijtc-286	38	52	.	.	PUNCT
ijtc-286	39	1	in	in	ADP
ijtc-286	39	2	investing	investing	NOUN
ijtc-286	39	3	,	,	PUNCT
ijtc-286	39	4	every	every	DET
ijtc-286	39	5	investor	investor	NOUN
ijtc-286	39	6	must	must	AUX
ijtc-286	39	7	expect	expect	VERB
ijtc-286	39	8	a	a	DET
ijtc-286	39	9	maximum	maximum	ADJ
ijtc-286	39	10	return	return	NOUN
ijtc-286	39	11	on	on	ADP
ijtc-286	39	12	his	his	PRON
ijtc-286	39	13	investment	investment	NOUN
ijtc-286	39	14	activities	activity	NOUN
ijtc-286	39	15	(	(	PUNCT
ijtc-286	39	16	oktavia	oktavia	PROPN
ijtc-286	39	17	and	and	CCONJ
ijtc-286	39	18	norita	norita	PROPN
ijtc-286	39	19	,	,	PUNCT
ijtc-286	39	20	2016	2016	NUM
ijtc-286	39	21	:	:	PUNCT
ijtc-286	39	22	56	56	NUM
ijtc-286	39	23	)	)	PUNCT
ijtc-286	39	24	.	.	PUNCT
ijtc-286	40	1	the	the	DET
ijtc-286	40	2	return	return	NOUN
ijtc-286	40	3	on	on	ADP
ijtc-286	40	4	investment	investment	NOUN
ijtc-286	40	5	can	can	AUX
ijtc-286	40	6	also	also	ADV
ijtc-286	40	7	be	be	AUX
ijtc-286	40	8	referred	refer	VERB
ijtc-286	40	9	to	to	ADP
ijtc-286	40	10	as	as	ADP
ijtc-286	40	11	return	return	NOUN
ijtc-286	40	12	or	or	CCONJ
ijtc-286	40	13	return	return	VERB
ijtc-286	40	14	on	on	ADP
ijtc-286	40	15	investment	investment	NOUN
ijtc-286	40	16	which	which	PRON
ijtc-286	40	17	is	be	AUX
ijtc-286	40	18	usually	usually	ADV
ijtc-286	40	19	calculated	calculate	VERB
ijtc-286	40	20	over	over	ADP
ijtc-286	40	21	a	a	DET
ijtc-286	40	22	certain	certain	ADJ
ijtc-286	40	23	period	period	NOUN
ijtc-286	40	24	of	of	ADP
ijtc-286	40	25	time	time	NOUN
ijtc-286	40	26	and	and	CCONJ
ijtc-286	40	27	measured	measure	VERB
ijtc-286	40	28	by	by	ADP
ijtc-286	40	29	a	a	DET
ijtc-286	40	30	percentage	percentage	NOUN
ijtc-286	40	31	of	of	ADP
ijtc-286	40	32	the	the	DET
ijtc-286	40	33	value	value	NOUN
ijtc-286	40	34	of	of	ADP
ijtc-286	40	35	the	the	DET
ijtc-286	40	36	investment	investment	NOUN
ijtc-286	40	37	made	make	VERB
ijtc-286	40	38	.	.	PUNCT
ijtc-286	41	1	stock	stock	NOUN
ijtc-286	41	2	returns	return	NOUN
ijtc-286	41	3	generally	generally	ADV
ijtc-286	41	4	have	have	VERB
ijtc-286	41	5	two	two	NUM
ijtc-286	41	6	components	component	NOUN
ijtc-286	41	7	,	,	PUNCT
ijtc-286	41	8	namely	namely	ADV
ijtc-286	41	9	dividend	dividend	NOUN
ijtc-286	41	10	yield	yield	NOUN
ijtc-286	41	11	and	and	CCONJ
ijtc-286	41	12	capital	capital	NOUN
ijtc-286	41	13	gain	gain	NOUN
ijtc-286	41	14	/	/	SYM
ijtc-286	41	15	loss	loss	NOUN
ijtc-286	41	16	(	(	PUNCT
ijtc-286	41	17	tandelilin	tandelilin	NOUN
ijtc-286	41	18	,	,	PUNCT
ijtc-286	41	19	2010	2010	NUM
ijtc-286	41	20	:	:	PUNCT
ijtc-286	41	21	10	10	NUM
ijtc-286	41	22	)	)	PUNCT
ijtc-286	41	23	.	.	PUNCT
ijtc-286	42	1	dividend	dividend	NOUN
ijtc-286	42	2	yield	yield	NOUN
ijtc-286	42	3	is	be	AUX
ijtc-286	42	4	any	any	DET
ijtc-286	42	5	profit	profit	NOUN
ijtc-286	42	6	received	receive	VERB
ijtc-286	42	7	by	by	ADP
ijtc-286	42	8	investors	investor	NOUN
ijtc-286	42	9	over	over	ADP
ijtc-286	42	10	share	share	NOUN
ijtc-286	42	11	ownership	ownership	NOUN
ijtc-286	42	12	which	which	PRON
ijtc-286	42	13	is	be	AUX
ijtc-286	42	14	usually	usually	ADV
ijtc-286	42	15	called	call	VERB
ijtc-286	42	16	a	a	DET
ijtc-286	42	17	dividend	dividend	NOUN
ijtc-286	42	18	.	.	PUNCT
ijtc-286	43	1	while	while	SCONJ
ijtc-286	43	2	the	the	DET
ijtc-286	43	3	capital	capital	NOUN
ijtc-286	43	4	gain	gain	NOUN
ijtc-286	43	5	/	/	SYM
ijtc-286	43	6	loss	loss	NOUN
ijtc-286	43	7	is	be	AUX
ijtc-286	43	8	the	the	DET
ijtc-286	43	9	difference	difference	NOUN
ijtc-286	43	10	between	between	ADP
ijtc-286	43	11	changes	change	NOUN
ijtc-286	43	12	in	in	ADP
ijtc-286	43	13	stock	stock	NOUN
ijtc-286	43	14	prices	price	NOUN
ijtc-286	43	15	when	when	SCONJ
ijtc-286	43	16	bought	buy	VERB
ijtc-286	43	17	with	with	ADP
ijtc-286	43	18	stock	stock	NOUN
ijtc-286	43	19	prices	price	NOUN
ijtc-286	43	20	when	when	SCONJ
ijtc-286	43	21	sold	sell	VERB
ijtc-286	43	22	.	.	PUNCT
ijtc-286	44	1	oktavia	oktavia	PROPN
ijtc-286	44	2	and	and	CCONJ
ijtc-286	44	3	norita	norita	PROPN
ijtc-286	44	4	(	(	PUNCT
ijtc-286	44	5	2016	2016	NUM
ijtc-286	44	6	:	:	PUNCT
ijtc-286	44	7	58	58	NUM
ijtc-286	44	8	)	)	PUNCT
ijtc-286	44	9	define	define	VERB
ijtc-286	44	10	the	the	DET
ijtc-286	44	11	activity	activity	NOUN
ijtc-286	44	12	ratio	ratio	NOUN
ijtc-286	44	13	as	as	ADP
ijtc-286	44	14	the	the	DET
ijtc-286	44	15	efficiency	efficiency	NOUN
ijtc-286	44	16	level	level	NOUN
ijtc-286	44	17	of	of	ADP
ijtc-286	44	18	a	a	DET
ijtc-286	44	19	company	company	NOUN
ijtc-286	44	20	in	in	ADP
ijtc-286	44	21	using	use	VERB
ijtc-286	44	22	its	its	PRON
ijtc-286	44	23	assets	asset	NOUN
ijtc-286	44	24	or	or	CCONJ
ijtc-286	44	25	resources	resource	NOUN
ijtc-286	44	26	to	to	PART
ijtc-286	44	27	support	support	VERB
ijtc-286	44	28	the	the	DET
ijtc-286	44	29	company	company	NOUN
ijtc-286	44	30	's	's	PART
ijtc-286	44	31	activities	activity	NOUN
ijtc-286	44	32	and	and	CCONJ
ijtc-286	44	33	achieve	achieve	VERB
ijtc-286	44	34	the	the	DET
ijtc-286	44	35	expected	expect	VERB
ijtc-286	44	36	goals	goal	NOUN
ijtc-286	44	37	.	.	PUNCT
ijtc-286	45	1	total	total	ADJ
ijtc-286	45	2	asset	asset	NOUN
ijtc-286	45	3	turnover	turnover	NOUN
ijtc-286	45	4	as	as	ADP
ijtc-286	45	5	an	an	DET
ijtc-286	45	6	indicator	indicator	NOUN
ijtc-286	45	7	used	use	VERB
ijtc-286	45	8	in	in	ADP
ijtc-286	45	9	this	this	DET
ijtc-286	45	10	study	study	NOUN
ijtc-286	45	11	to	to	PART
ijtc-286	45	12	represent	represent	VERB
ijtc-286	45	13	the	the	DET
ijtc-286	45	14	ratio	ratio	NOUN
ijtc-286	45	15	of	of	ADP
ijtc-286	45	16	company	company	NOUN
ijtc-286	45	17	activity	activity	NOUN
ijtc-286	45	18	is	be	AUX
ijtc-286	45	19	a	a	DET
ijtc-286	45	20	ratio	ratio	NOUN
ijtc-286	45	21	that	that	PRON
ijtc-286	45	22	illustrates	illustrate	VERB
ijtc-286	45	23	the	the	DET
ijtc-286	45	24	level	level	NOUN
ijtc-286	45	25	of	of	ADP
ijtc-286	45	26	efficiency	efficiency	NOUN
ijtc-286	45	27	of	of	ADP
ijtc-286	45	28	the	the	DET
ijtc-286	45	29	company	company	NOUN
ijtc-286	45	30	in	in	ADP
ijtc-286	45	31	using	use	VERB
ijtc-286	45	32	its	its	PRON
ijtc-286	45	33	assets	asset	NOUN
ijtc-286	45	34	in	in	ADP
ijtc-286	45	35	order	order	NOUN
ijtc-286	45	36	to	to	PART
ijtc-286	45	37	increase	increase	VERB
ijtc-286	45	38	sales	sale	NOUN
ijtc-286	45	39	and	and	CCONJ
ijtc-286	45	40	profits	profit	NOUN
ijtc-286	45	41	of	of	ADP
ijtc-286	45	42	the	the	DET
ijtc-286	45	43	company	company	NOUN
ijtc-286	45	44	(	(	PUNCT
ijtc-286	45	45	aziz	aziz	PROPN
ijtc-286	45	46	,	,	PUNCT
ijtc-286	45	47	pahlavi	pahlavi	ADJ
ijtc-286	45	48	,	,	PUNCT
ijtc-286	45	49	and	and	CCONJ
ijtc-286	45	50	toaha	toaha	NOUN
ijtc-286	45	51	,	,	PUNCT
ijtc-286	45	52	2018	2018	NUM
ijtc-286	45	53	:	:	PUNCT
ijtc-286	45	54	33	33	NUM
ijtc-286	45	55	)	)	PUNCT
ijtc-286	45	56	.	.	PUNCT
ijtc-286	46	1	furthermore	furthermore	ADV
ijtc-286	46	2	,	,	PUNCT
ijtc-286	46	3	liquidity	liquidity	NOUN
ijtc-286	46	4	ratios	ratio	NOUN
ijtc-286	46	5	are	be	AUX
ijtc-286	46	6	used	use	VERB
ijtc-286	46	7	to	to	PART
ijtc-286	46	8	measure	measure	VERB
ijtc-286	46	9	a	a	DET
ijtc-286	46	10	company	company	NOUN
ijtc-286	46	11	's	's	PART
ijtc-286	46	12	ability	ability	NOUN
ijtc-286	46	13	to	to	PART
ijtc-286	46	14	meet	meet	VERB
ijtc-286	46	15	short	short	ADJ
ijtc-286	46	16	-	-	PUNCT
ijtc-286	46	17	term	term	NOUN
ijtc-286	46	18	financial	financial	ADJ
ijtc-286	46	19	obligations	obligation	NOUN
ijtc-286	46	20	that	that	PRON
ijtc-286	46	21	must	must	AUX
ijtc-286	46	22	be	be	AUX
ijtc-286	46	23	resolved	resolve	VERB
ijtc-286	46	24	(	(	PUNCT
ijtc-286	46	25	robinson	robinson	PROPN
ijtc-286	46	26	,	,	PUNCT
ijtc-286	46	27	2009	2009	NUM
ijtc-286	46	28	;	;	PUNCT
ijtc-286	46	29	medyawati	medyawati	NOUN
ijtc-286	46	30	and	and	CCONJ
ijtc-286	46	31	yunanto	yunanto	NOUN
ijtc-286	46	32	,	,	PUNCT
ijtc-286	46	33	2017	2017	NUM
ijtc-286	46	34	:	:	SYM
ijtc-286	46	35	5	5	NUM
ijtc-286	46	36	)	)	PUNCT
ijtc-286	46	37	and	and	CCONJ
ijtc-286	46	38	meet	meet	VERB
ijtc-286	46	39	unexpected	unexpected	ADJ
ijtc-286	46	40	needs	need	NOUN
ijtc-286	46	41	for	for	ADP
ijtc-286	46	42	cash	cash	NOUN
ijtc-286	46	43	(	(	PUNCT
ijtc-286	46	44	weygrandt	weygrandt	PROPN
ijtc-286	46	45	,	,	PUNCT
ijtc-286	46	46	kimmel	kimmel	PROPN
ijtc-286	46	47	,	,	PUNCT
ijtc-286	46	48	and	and	CCONJ
ijtc-286	46	49	kieso	kieso	NOUN
ijtc-286	46	50	,	,	PUNCT
ijtc-286	46	51	2013	2013	NUM
ijtc-286	46	52	:	:	PUNCT
ijtc-286	46	53	695	695	NUM
ijtc-286	46	54	)	)	PUNCT
ijtc-286	46	55	.	.	PUNCT
ijtc-286	47	1	one	one	NUM
ijtc-286	47	2	of	of	ADP
ijtc-286	47	3	the	the	DET
ijtc-286	47	4	liquidity	liquidity	NOUN
ijtc-286	47	5	ratios	ratio	NOUN
ijtc-286	47	6	used	use	VERB
ijtc-286	47	7	in	in	ADP
ijtc-286	47	8	this	this	DET
ijtc-286	47	9	study	study	NOUN
ijtc-286	47	10	is	be	AUX
ijtc-286	47	11	the	the	DET
ijtc-286	47	12	current	current	ADJ
ijtc-286	47	13	ratio	ratio	NOUN
ijtc-286	47	14	,	,	PUNCT
ijtc-286	47	15	which	which	PRON
ijtc-286	47	16	is	be	AUX
ijtc-286	47	17	a	a	DET
ijtc-286	47	18	ratio	ratio	NOUN
ijtc-286	47	19	that	that	PRON
ijtc-286	47	20	describes	describe	VERB
ijtc-286	47	21	how	how	SCONJ
ijtc-286	47	22	much	much	ADJ
ijtc-286	47	23	the	the	DET
ijtc-286	47	24	company	company	NOUN
ijtc-286	47	25	's	's	PART
ijtc-286	47	26	current	current	ADJ
ijtc-286	47	27	liabilities	liability	NOUN
ijtc-286	47	28	can	can	AUX
ijtc-286	47	29	be	be	AUX
ijtc-286	47	30	covered	cover	VERB
ijtc-286	47	31	by	by	ADP
ijtc-286	47	32	assets	asset	NOUN
ijtc-286	47	33	that	that	PRON
ijtc-286	47	34	are	be	AUX
ijtc-286	47	35	predicted	predict	VERB
ijtc-286	47	36	to	to	PART
ijtc-286	47	37	be	be	AUX
ijtc-286	47	38	converted	convert	VERB
ijtc-286	47	39	into	into	ADP
ijtc-286	47	40	cash	cash	NOUN
ijtc-286	47	41	in	in	ADP
ijtc-286	47	42	a	a	DET
ijtc-286	47	43	short	short	ADJ
ijtc-286	47	44	time	time	NOUN
ijtc-286	47	45	(	(	PUNCT
ijtc-286	47	46	asmirantho	asmirantho	ADV
ijtc-286	47	47	&	&	CCONJ
ijtc-286	47	48	somantri	somantri	ADJ
ijtc-286	47	49	,	,	PUNCT
ijtc-286	47	50	2017	2017	NUM
ijtc-286	47	51	:	:	SYM
ijtc-286	47	52	95	95	NUM
ijtc-286	47	53	)	)	PUNCT
ijtc-286	47	54	.	.	PUNCT
ijtc-286	48	1	the	the	DET
ijtc-286	48	2	solvency	solvency	NOUN
ijtc-286	48	3	ratio	ratio	NOUN
ijtc-286	48	4	is	be	AUX
ijtc-286	48	5	used	use	VERB
ijtc-286	48	6	to	to	PART
ijtc-286	48	7	measure	measure	VERB
ijtc-286	48	8	the	the	DET
ijtc-286	48	9	company	company	NOUN
ijtc-286	48	10	's	's	PART
ijtc-286	48	11	ability	ability	NOUN
ijtc-286	48	12	to	to	PART
ijtc-286	48	13	meet	meet	VERB
ijtc-286	48	14	its	its	PRON
ijtc-286	48	15	long	long	ADJ
ijtc-286	48	16	-	-	PUNCT
ijtc-286	48	17	term	term	NOUN
ijtc-286	48	18	obligations	obligation	NOUN
ijtc-286	48	19	(	(	PUNCT
ijtc-286	48	20	robinson	robinson	PROPN
ijtc-286	48	21	,	,	PUNCT
ijtc-286	48	22	2009	2009	NUM
ijtc-286	48	23	:	:	PUNCT
ijtc-286	48	24	277	277	NUM
ijtc-286	48	25	)	)	PUNCT
ijtc-286	48	26	.	.	PUNCT
ijtc-286	49	1	in	in	ADP
ijtc-286	49	2	other	other	ADJ
ijtc-286	49	3	words	word	NOUN
ijtc-286	49	4	,	,	PUNCT
ijtc-286	49	5	this	this	DET
ijtc-286	49	6	ratio	ratio	NOUN
ijtc-286	49	7	can	can	AUX
ijtc-286	49	8	be	be	AUX
ijtc-286	49	9	used	use	VERB
ijtc-286	49	10	to	to	PART
ijtc-286	49	11	measure	measure	VERB
ijtc-286	49	12	the	the	DET
ijtc-286	49	13	company	company	NOUN
ijtc-286	49	14	's	's	PART
ijtc-286	49	15	ability	ability	NOUN
ijtc-286	49	16	to	to	PART
ijtc-286	49	17	survive	survive	VERB
ijtc-286	49	18	in	in	ADP
ijtc-286	49	19	the	the	DET
ijtc-286	49	20	long	long	ADJ
ijtc-286	49	21	run	run	NOUN
ijtc-286	49	22	(	(	PUNCT
ijtc-286	49	23	weygrandt	weygrandt	X
ijtc-286	49	24	et	et	PROPN
ijtc-286	49	25	al	al	PROPN
ijtc-286	49	26	.	.	PROPN
ijtc-286	49	27	,	,	PUNCT
ijtc-286	49	28	2013	2013	NUM
ijtc-286	49	29	:	:	PUNCT
ijtc-286	49	30	703	703	NUM
ijtc-286	49	31	)	)	PUNCT
ijtc-286	49	32	.	.	PUNCT
ijtc-286	50	1	based	base	VERB
ijtc-286	50	2	on	on	ADP
ijtc-286	50	3	putra	putra	PROPN
ijtc-286	50	4	,	,	PUNCT
ijtc-286	50	5	nurlaela	nurlaela	PROPN
ijtc-286	50	6	,	,	PUNCT
ijtc-286	50	7	and	and	CCONJ
ijtc-286	50	8	samrotun	samrotun	PROPN
ijtc-286	50	9	(	(	PUNCT
ijtc-286	50	10	2018	2018	NUM
ijtc-286	50	11	:	:	PUNCT
ijtc-286	50	12	134	134	NUM
ijtc-286	50	13	)	)	PUNCT
ijtc-286	50	14	,	,	PUNCT
ijtc-286	50	15	debt	debt	NOUN
ijtc-286	50	16	to	to	ADP
ijtc-286	50	17	equity	equity	NOUN
ijtc-286	50	18	ratio	ratio	NOUN
ijtc-286	50	19	is	be	AUX
ijtc-286	50	20	a	a	DET
ijtc-286	50	21	measure	measure	NOUN
ijtc-286	50	22	of	of	ADP
ijtc-286	50	23	a	a	DET
ijtc-286	50	24	company	company	NOUN
ijtc-286	50	25	's	's	PART
ijtc-286	50	26	ability	ability	NOUN
ijtc-286	50	27	to	to	PART
ijtc-286	50	28	pay	pay	VERB
ijtc-286	50	29	short	short	ADJ
ijtc-286	50	30	-	-	PUNCT
ijtc-286	50	31	term	term	NOUN
ijtc-286	50	32	and	and	CCONJ
ijtc-286	50	33	long	long	ADJ
ijtc-286	50	34	-	-	PUNCT
ijtc-286	50	35	term	term	NOUN
ijtc-286	50	36	debt	debt	NOUN
ijtc-286	50	37	.	.	PUNCT
ijtc-286	51	1	profitability	profitability	NOUN
ijtc-286	51	2	ratios	ratio	NOUN
ijtc-286	51	3	measure	measure	VERB
ijtc-286	51	4	the	the	DET
ijtc-286	51	5	income	income	NOUN
ijtc-286	51	6	or	or	CCONJ
ijtc-286	51	7	operating	operate	VERB
ijtc-286	51	8	success	success	NOUN
ijtc-286	51	9	of	of	ADP
ijtc-286	51	10	a	a	DET
ijtc-286	51	11	company	company	NOUN
ijtc-286	51	12	within	within	ADP
ijtc-286	51	13	a	a	DET
ijtc-286	51	14	certain	certain	ADJ
ijtc-286	51	15	period	period	NOUN
ijtc-286	51	16	of	of	ADP
ijtc-286	51	17	time	time	NOUN
ijtc-286	51	18	,	,	PUNCT
ijtc-286	51	19	where	where	SCONJ
ijtc-286	51	20	company	company	NOUN
ijtc-286	51	21	income	income	NOUN
ijtc-286	51	22	will	will	AUX
ijtc-286	51	23	affect	affect	VERB
ijtc-286	51	24	the	the	DET
ijtc-286	51	25	company	company	NOUN
ijtc-286	51	26	's	's	PART
ijtc-286	51	27	ability	ability	NOUN
ijtc-286	51	28	to	to	PART
ijtc-286	51	29	obtain	obtain	VERB
ijtc-286	51	30	debt	debt	NOUN
ijtc-286	51	31	and	and	CCONJ
ijtc-286	51	32	equity	equity	NOUN
ijtc-286	51	33	financing	financing	NOUN
ijtc-286	51	34	(	(	PUNCT
ijtc-286	51	35	weygrandt	weygrandt	PROPN
ijtc-286	51	36	et	et	PROPN
ijtc-286	51	37	al	al	PROPN
ijtc-286	51	38	.	.	PROPN
ijtc-286	51	39	,	,	PUNCT
ijtc-286	51	40	2013	2013	NUM
ijtc-286	51	41	:	:	PUNCT
ijtc-286	51	42	699	699	NUM
ijtc-286	51	43	)	)	PUNCT
ijtc-286	51	44	.	.	PUNCT
ijtc-286	52	1	return	return	VERB
ijtc-286	52	2	on	on	ADP
ijtc-286	52	3	assets	asset	NOUN
ijtc-286	52	4	that	that	PRON
ijtc-286	52	5	indicate	indicate	VERB
ijtc-286	52	6	a	a	DET
ijtc-286	52	7	company	company	NOUN
ijtc-286	52	8	's	's	PART
ijtc-286	52	9	ability	ability	NOUN
ijtc-286	52	10	to	to	PART
ijtc-286	52	11	generate	generate	VERB
ijtc-286	52	12	profits	profit	NOUN
ijtc-286	52	13	from	from	ADP
ijtc-286	52	14	assets	asset	NOUN
ijtc-286	52	15	owned	own	VERB
ijtc-286	52	16	(	(	PUNCT
ijtc-286	52	17	atidhira	atidhira	PROPN
ijtc-286	52	18	&	&	CCONJ
ijtc-286	52	19	yustina	yustina	PROPN
ijtc-286	52	20	,	,	PUNCT
ijtc-286	52	21	2017	2017	NUM
ijtc-286	52	22	:	:	SYM
ijtc-286	52	23	130	130	NUM
ijtc-286	52	24	)	)	PUNCT
ijtc-286	52	25	are	be	AUX
ijtc-286	52	26	used	use	VERB
ijtc-286	52	27	in	in	ADP
ijtc-286	52	28	this	this	DET
ijtc-286	52	29	study	study	NOUN
ijtc-286	52	30	to	to	PART
ijtc-286	52	31	represent	represent	VERB
ijtc-286	52	32	profitability	profitability	NOUN
ijtc-286	52	33	ratios	ratio	NOUN
ijtc-286	52	34	the	the	DET
ijtc-286	52	35	concept	concept	NOUN
ijtc-286	52	36	of	of	ADP
ijtc-286	52	37	economic	economic	ADJ
ijtc-286	52	38	value	value	NOUN
ijtc-286	52	39	added	add	VERB
ijtc-286	52	40	or	or	CCONJ
ijtc-286	52	41	economic	economic	ADJ
ijtc-286	52	42	value	value	NOUN
ijtc-286	52	43	added	add	VERB
ijtc-286	52	44	began	begin	VERB
ijtc-286	52	45	in	in	ADP
ijtc-286	52	46	the	the	DET
ijtc-286	52	47	early	early	ADJ
ijtc-286	52	48	1990s	1990	NOUN
ijtc-286	52	49	when	when	SCONJ
ijtc-286	52	50	stern	stern	PROPN
ijtc-286	52	51	stewart	stewart	PROPN
ijtc-286	52	52	&	&	CCONJ
ijtc-286	52	53	co.	co.	PROPN
ijtc-286	52	54	created	create	VERB
ijtc-286	52	55	a	a	DET
ijtc-286	52	56	trademark	trademark	NOUN
ijtc-286	52	57	on	on	ADP
ijtc-286	52	58	economic	economic	ADJ
ijtc-286	52	59	value	value	NOUN
ijtc-286	52	60	added	add	VERB
ijtc-286	52	61	.	.	PUNCT
ijtc-286	53	1	economic	economic	ADJ
ijtc-286	53	2	value	value	NOUN
ijtc-286	53	3	conventional	conventional	ADJ
ijtc-286	53	4	financial	financial	ADJ
ijtc-286	53	5	performance	performance	NOUN
ijtc-286	53	6	,	,	PUNCT
ijtc-286	53	7	economic	economic	ADJ
ijtc-286	53	8	value	value	NOUN
ijtc-286	53	9	added	add	VERB
ijtc-286	53	10	,	,	PUNCT
ijtc-286	53	11	human	human	ADJ
ijtc-286	53	12	economic	economic	ADJ
ijtc-286	53	13	value	value	NOUN
ijtc-286	53	14	added	add	VERB
ijtc-286	53	15	,	,	PUNCT
ijtc-286	53	16	value	value	NOUN
ijtc-286	53	17	added	add	VERB
ijtc-286	53	18	intellectual	intellectual	ADJ
ijtc-286	53	19	coefficient	coefficient	NOUN
ijtc-286	53	20	and	and	CCONJ
ijtc-286	53	21	its	its	PRON
ijtc-286	53	22	impact	impact	NOUN
ijtc-286	53	23	on	on	ADP
ijtc-286	53	24	stock	stock	NOUN
ijtc-286	53	25	return	return	NOUN
ijtc-286	53	26	of	of	ADP
ijtc-286	53	27	companies	company	NOUN
ijtc-286	53	28	operating	operate	VERB
ijtc-286	53	29	in	in	ADP
ijtc-286	53	30	energy	energy	NOUN
ijtc-286	53	31	sector	sector	NOUN
ijtc-286	53	32	in	in	ADP
ijtc-286	53	33	indonesia	indonesia	PROPN
ijtc-286	53	34	and	and	CCONJ
ijtc-286	53	35	malaysia	malaysia	PROPN
ijtc-286	53	36	anton	anton	PROPN
ijtc-286	53	37	wijaya	wijaya	PROPN
ijtc-286	53	38	225	225	NUM
ijtc-286	53	39	|	|	CCONJ
ijtc-286	53	40	ilomata	ilomata	PROPN
ijtc-286	53	41	international	international	ADJ
ijtc-286	53	42	journal	journal	NOUN
ijtc-286	53	43	of	of	ADP
ijtc-286	53	44	tax	tax	PROPN
ijtc-286	53	45	&	&	CCONJ
ijtc-286	53	46	accounting	accounting	PROPN
ijtc-286	53	47	volume	volume	NOUN
ijtc-286	53	48	2	2	NUM
ijtc-286	53	49	issue	issue	NOUN
ijtc-286	53	50	31	31	NUM
ijtc-286	53	51	,	,	PUNCT
ijtc-286	53	52	july	july	PROPN
ijtc-286	53	53	2021	2021	NUM
ijtc-286	53	54	added	add	VERB
ijtc-286	53	55	includes	include	VERB
ijtc-286	53	56	a	a	DET
ijtc-286	53	57	relatively	relatively	ADV
ijtc-286	53	58	new	new	ADJ
ijtc-286	53	59	company	company	NOUN
ijtc-286	53	60	performance	performance	NOUN
ijtc-286	53	61	analysis	analysis	NOUN
ijtc-286	53	62	tool	tool	NOUN
ijtc-286	53	63	compared	compare	VERB
ijtc-286	53	64	to	to	ADP
ijtc-286	53	65	conventional	conventional	ADJ
ijtc-286	53	66	financial	financial	ADJ
ijtc-286	53	67	ratios	ratio	NOUN
ijtc-286	53	68	such	such	ADJ
ijtc-286	53	69	as	as	ADP
ijtc-286	53	70	activity	activity	NOUN
ijtc-286	53	71	ratios	ratio	NOUN
ijtc-286	53	72	,	,	PUNCT
ijtc-286	53	73	liquidity	liquidity	NOUN
ijtc-286	53	74	ratios	ratio	NOUN
ijtc-286	53	75	,	,	PUNCT
ijtc-286	53	76	ratios	ratio	NOUN
ijtc-286	53	77	,	,	PUNCT
ijtc-286	53	78	solvency	solvency	NOUN
ijtc-286	53	79	,	,	PUNCT
ijtc-286	53	80	and	and	CCONJ
ijtc-286	53	81	profitability	profitability	NOUN
ijtc-286	53	82	ratios	ratio	NOUN
ijtc-286	53	83	.	.	PUNCT
ijtc-286	54	1	this	this	DET
ijtc-286	54	2	added	add	VERB
ijtc-286	54	3	economic	economic	ADJ
ijtc-286	54	4	value	value	NOUN
ijtc-286	54	5	will	will	AUX
ijtc-286	54	6	ensure	ensure	VERB
ijtc-286	54	7	that	that	SCONJ
ijtc-286	54	8	management	management	NOUN
ijtc-286	54	9	operates	operate	VERB
ijtc-286	54	10	the	the	DET
ijtc-286	54	11	company	company	NOUN
ijtc-286	54	12	consistently	consistently	ADV
ijtc-286	54	13	with	with	ADP
ijtc-286	54	14	the	the	DET
ijtc-286	54	15	concept	concept	NOUN
ijtc-286	54	16	of	of	ADP
ijtc-286	54	17	increasing	increase	VERB
ijtc-286	54	18	shareholder	shareholder	NOUN
ijtc-286	54	19	value	value	NOUN
ijtc-286	54	20	(	(	PUNCT
ijtc-286	54	21	brigham	brigham	PROPN
ijtc-286	54	22	&	&	CCONJ
ijtc-286	54	23	ehrhardt	ehrhardt	PROPN
ijtc-286	54	24	,	,	PUNCT
ijtc-286	54	25	2011	2011	NUM
ijtc-286	54	26	:	:	PUNCT
ijtc-286	54	27	69	69	NUM
ijtc-286	54	28	)	)	PUNCT
ijtc-286	54	29	.	.	PUNCT
ijtc-286	55	1	economic	economic	ADJ
ijtc-286	55	2	value	value	NOUN
ijtc-286	55	3	added	add	VERB
ijtc-286	55	4	is	be	AUX
ijtc-286	55	5	then	then	ADV
ijtc-286	55	6	developed	develop	VERB
ijtc-286	55	7	into	into	ADP
ijtc-286	55	8	human	human	ADJ
ijtc-286	55	9	economic	economic	ADJ
ijtc-286	55	10	value	value	NOUN
ijtc-286	55	11	added	add	VERB
ijtc-286	55	12	by	by	ADP
ijtc-286	55	13	considering	consider	VERB
ijtc-286	55	14	the	the	DET
ijtc-286	55	15	perspective	perspective	NOUN
ijtc-286	55	16	of	of	ADP
ijtc-286	55	17	human	human	ADJ
ijtc-286	55	18	capital	capital	NOUN
ijtc-286	55	19	(	(	PUNCT
ijtc-286	55	20	kumar	kumar	PROPN
ijtc-286	55	21	and	and	CCONJ
ijtc-286	55	22	basu	basu	PROPN
ijtc-286	55	23	,	,	PUNCT
ijtc-286	55	24	2013	2013	NUM
ijtc-286	55	25	:	:	PUNCT
ijtc-286	55	26	64	64	NUM
ijtc-286	55	27	)	)	PUNCT
ijtc-286	55	28	.	.	PUNCT
ijtc-286	56	1	human	human	ADJ
ijtc-286	56	2	economic	economic	ADJ
ijtc-286	56	3	value	value	NOUN
ijtc-286	56	4	added	add	VERB
ijtc-286	56	5	is	be	AUX
ijtc-286	56	6	useful	useful	ADJ
ijtc-286	56	7	for	for	ADP
ijtc-286	56	8	measuring	measure	VERB
ijtc-286	56	9	the	the	DET
ijtc-286	56	10	added	add	VERB
ijtc-286	56	11	value	value	NOUN
ijtc-286	56	12	created	create	VERB
ijtc-286	56	13	by	by	ADP
ijtc-286	56	14	companies	company	NOUN
ijtc-286	56	15	per	per	ADP
ijtc-286	56	16	employee	employee	NOUN
ijtc-286	56	17	.	.	PUNCT
ijtc-286	57	1	pulic	pulic	PROPN
ijtc-286	57	2	in	in	ADP
ijtc-286	57	3	1998	1998	NUM
ijtc-286	57	4	created	create	VERB
ijtc-286	57	5	a	a	DET
ijtc-286	57	6	new	new	ADJ
ijtc-286	57	7	concept	concept	NOUN
ijtc-286	57	8	to	to	PART
ijtc-286	57	9	measure	measure	VERB
ijtc-286	57	10	a	a	DET
ijtc-286	57	11	company	company	NOUN
ijtc-286	57	12	's	's	PART
ijtc-286	57	13	intellectual	intellectual	ADJ
ijtc-286	57	14	capital	capital	NOUN
ijtc-286	57	15	and	and	CCONJ
ijtc-286	57	16	in	in	ADP
ijtc-286	57	17	2004	2004	NUM
ijtc-286	57	18	pulic	pulic	NOUN
ijtc-286	57	19	introduced	introduce	VERB
ijtc-286	57	20	the	the	DET
ijtc-286	57	21	concept	concept	NOUN
ijtc-286	57	22	of	of	ADP
ijtc-286	57	23	value	value	NOUN
ijtc-286	57	24	added	add	VERB
ijtc-286	57	25	intellectual	intellectual	ADJ
ijtc-286	57	26	coefficient	coefficient	NOUN
ijtc-286	57	27	(	(	PUNCT
ijtc-286	57	28	vaic	vaic	ADV
ijtc-286	57	29	)	)	PUNCT
ijtc-286	57	30	which	which	PRON
ijtc-286	57	31	consisted	consist	VERB
ijtc-286	57	32	of	of	ADP
ijtc-286	57	33	several	several	ADJ
ijtc-286	57	34	main	main	ADJ
ijtc-286	57	35	components	component	NOUN
ijtc-286	57	36	namely	namely	ADV
ijtc-286	57	37	capital	capital	NOUN
ijtc-286	57	38	employee	employee	NOUN
ijtc-286	57	39	efficiency	efficiency	NOUN
ijtc-286	57	40	(	(	PUNCT
ijtc-286	57	41	cee	cee	PROPN
ijtc-286	57	42	)	)	PUNCT
ijtc-286	57	43	,	,	PUNCT
ijtc-286	57	44	human	human	ADJ
ijtc-286	57	45	capital	capital	NOUN
ijtc-286	57	46	efficiency	efficiency	NOUN
ijtc-286	57	47	(	(	PUNCT
ijtc-286	57	48	hce	hce	PROPN
ijtc-286	57	49	)	)	PUNCT
ijtc-286	57	50	,	,	PUNCT
ijtc-286	57	51	and	and	CCONJ
ijtc-286	57	52	structural	structural	ADJ
ijtc-286	57	53	capital	capital	NOUN
ijtc-286	57	54	efficiency	efficiency	NOUN
ijtc-286	57	55	(	(	PUNCT
ijtc-286	57	56	sce	sce	PROPN
ijtc-286	57	57	)	)	PUNCT
ijtc-286	57	58	(	(	PUNCT
ijtc-286	57	59	sirapanji	sirapanji	PROPN
ijtc-286	57	60	and	and	CCONJ
ijtc-286	57	61	hatane	hatane	NOUN
ijtc-286	57	62	,	,	PUNCT
ijtc-286	57	63	2015	2015	NUM
ijtc-286	57	64	:	:	PUNCT
ijtc-286	57	65	46	46	NUM
ijtc-286	57	66	)	)	PUNCT
ijtc-286	57	67	.	.	PUNCT
ijtc-286	58	1	the	the	DET
ijtc-286	58	2	concept	concept	NOUN
ijtc-286	58	3	of	of	ADP
ijtc-286	58	4	intellectual	intellectual	ADJ
ijtc-286	58	5	capital	capital	NOUN
ijtc-286	58	6	put	put	VERB
ijtc-286	58	7	forward	forward	ADV
ijtc-286	58	8	by	by	ADP
ijtc-286	58	9	pulic	pulic	NOUN
ijtc-286	58	10	is	be	AUX
ijtc-286	58	11	motivated	motivate	VERB
ijtc-286	58	12	by	by	ADP
ijtc-286	58	13	the	the	DET
ijtc-286	58	14	assumptions	assumption	NOUN
ijtc-286	58	15	of	of	ADP
ijtc-286	58	16	the	the	DET
ijtc-286	58	17	majority	majority	NOUN
ijtc-286	58	18	of	of	ADP
ijtc-286	58	19	economic	economic	ADJ
ijtc-286	58	20	and	and	CCONJ
ijtc-286	58	21	financial	financial	ADJ
ijtc-286	58	22	models	model	NOUN
ijtc-286	58	23	that	that	PRON
ijtc-286	58	24	view	view	VERB
ijtc-286	58	25	employees	employee	NOUN
ijtc-286	58	26	as	as	ADP
ijtc-286	58	27	costs	cost	NOUN
ijtc-286	58	28	and	and	CCONJ
ijtc-286	58	29	not	not	PART
ijtc-286	58	30	as	as	ADP
ijtc-286	58	31	resources	resource	NOUN
ijtc-286	58	32	.	.	PUNCT
ijtc-286	59	1	intellectual	intellectual	ADJ
ijtc-286	59	2	capital	capital	NOUN
ijtc-286	59	3	itself	itself	PRON
ijtc-286	59	4	is	be	AUX
ijtc-286	59	5	useful	useful	ADJ
ijtc-286	59	6	in	in	ADP
ijtc-286	59	7	measuring	measure	VERB
ijtc-286	59	8	the	the	DET
ijtc-286	59	9	company	company	NOUN
ijtc-286	59	10	's	's	PART
ijtc-286	59	11	non	non	ADJ
ijtc-286	59	12	-	-	ADJ
ijtc-286	59	13	physical	physical	ADJ
ijtc-286	59	14	resources	resource	NOUN
ijtc-286	59	15	such	such	ADJ
ijtc-286	59	16	as	as	ADP
ijtc-286	59	17	human	human	ADJ
ijtc-286	59	18	capital	capital	NOUN
ijtc-286	59	19	(	(	PUNCT
ijtc-286	59	20	skills	skill	NOUN
ijtc-286	59	21	,	,	PUNCT
ijtc-286	59	22	experience	experience	NOUN
ijtc-286	59	23	,	,	PUNCT
ijtc-286	59	24	training	training	NOUN
ijtc-286	59	25	,	,	PUNCT
ijtc-286	59	26	etc	etc	X
ijtc-286	59	27	.	.	X
ijtc-286	59	28	)	)	PUNCT
ijtc-286	59	29	,	,	PUNCT
ijtc-286	59	30	relational	relational	ADJ
ijtc-286	59	31	capital	capital	NOUN
ijtc-286	59	32	(	(	PUNCT
ijtc-286	59	33	relationships	relationship	NOUN
ijtc-286	59	34	with	with	ADP
ijtc-286	59	35	customers	customer	NOUN
ijtc-286	59	36	and	and	CCONJ
ijtc-286	59	37	stakeholders	stakeholder	NOUN
ijtc-286	59	38	,	,	PUNCT
ijtc-286	59	39	brands	brand	NOUN
ijtc-286	59	40	,	,	PUNCT
ijtc-286	59	41	company	company	NOUN
ijtc-286	59	42	agreements	agreement	NOUN
ijtc-286	59	43	,	,	PUNCT
ijtc-286	59	44	etc	etc	X
ijtc-286	59	45	.	.	X
ijtc-286	59	46	)	)	PUNCT
ijtc-286	59	47	,	,	PUNCT
ijtc-286	59	48	and	and	CCONJ
ijtc-286	59	49	structural	structural	ADJ
ijtc-286	59	50	capital	capital	NOUN
ijtc-286	59	51	(	(	PUNCT
ijtc-286	59	52	culture	culture	NOUN
ijtc-286	59	53	organization	organization	NOUN
ijtc-286	59	54	,	,	PUNCT
ijtc-286	59	55	work	work	NOUN
ijtc-286	59	56	environment	environment	NOUN
ijtc-286	59	57	,	,	PUNCT
ijtc-286	59	58	and	and	CCONJ
ijtc-286	59	59	system	system	NOUN
ijtc-286	59	60	)	)	PUNCT
ijtc-286	59	61	(	(	PUNCT
ijtc-286	59	62	stahle	stahle	NOUN
ijtc-286	59	63	,	,	PUNCT
ijtc-286	59	64	stahle	stahle	NOUN
ijtc-286	59	65	,	,	PUNCT
ijtc-286	59	66	and	and	CCONJ
ijtc-286	59	67	aho	aho	PROPN
ijtc-286	59	68	,	,	PUNCT
ijtc-286	59	69	2011	2011	NUM
ijtc-286	59	70	:	:	PUNCT
ijtc-286	59	71	532	532	NUM
ijtc-286	59	72	)	)	PUNCT
ijtc-286	59	73	.	.	PUNCT
ijtc-286	60	1	method	method	VERB
ijtc-286	60	2	the	the	DET
ijtc-286	60	3	object	object	NOUN
ijtc-286	60	4	of	of	ADP
ijtc-286	60	5	this	this	DET
ijtc-286	60	6	research	research	NOUN
ijtc-286	60	7	is	be	AUX
ijtc-286	60	8	the	the	DET
ijtc-286	60	9	data	datum	NOUN
ijtc-286	60	10	of	of	ADP
ijtc-286	60	11	32	32	NUM
ijtc-286	60	12	companies	company	NOUN
ijtc-286	60	13	engaged	engage	VERB
ijtc-286	60	14	in	in	ADP
ijtc-286	60	15	the	the	DET
ijtc-286	60	16	energy	energy	NOUN
ijtc-286	60	17	sector	sector	NOUN
ijtc-286	60	18	which	which	PRON
ijtc-286	60	19	are	be	AUX
ijtc-286	60	20	listed	list	VERB
ijtc-286	60	21	on	on	ADP
ijtc-286	60	22	the	the	DET
ijtc-286	60	23	indonesia	indonesia	PROPN
ijtc-286	60	24	stock	stock	PROPN
ijtc-286	60	25	exchange	exchange	PROPN
ijtc-286	60	26	and	and	CCONJ
ijtc-286	60	27	data	datum	NOUN
ijtc-286	60	28	on	on	ADP
ijtc-286	60	29	22	22	NUM
ijtc-286	60	30	companies	company	NOUN
ijtc-286	60	31	engaged	engage	VERB
ijtc-286	60	32	in	in	ADP
ijtc-286	60	33	the	the	DET
ijtc-286	60	34	energy	energy	NOUN
ijtc-286	60	35	sector	sector	NOUN
ijtc-286	60	36	which	which	PRON
ijtc-286	60	37	are	be	AUX
ijtc-286	60	38	listed	list	VERB
ijtc-286	60	39	on	on	ADP
ijtc-286	60	40	the	the	DET
ijtc-286	60	41	malaysia	malaysia	PROPN
ijtc-286	60	42	stock	stock	NOUN
ijtc-286	60	43	exchange	exchange	NOUN
ijtc-286	60	44	between	between	ADP
ijtc-286	60	45	2014	2014	NUM
ijtc-286	60	46	and	and	CCONJ
ijtc-286	60	47	2018	2018	NUM
ijtc-286	60	48	.	.	PUNCT
ijtc-286	61	1	the	the	DET
ijtc-286	61	2	research	research	NOUN
ijtc-286	61	3	method	method	NOUN
ijtc-286	61	4	used	use	VERB
ijtc-286	61	5	is	be	AUX
ijtc-286	61	6	quantitative	quantitative	ADJ
ijtc-286	61	7	research	research	NOUN
ijtc-286	61	8	methods	method	NOUN
ijtc-286	61	9	.	.	PUNCT
ijtc-286	62	1	by	by	ADP
ijtc-286	62	2	describing	describe	VERB
ijtc-286	62	3	the	the	DET
ijtc-286	62	4	effect	effect	NOUN
ijtc-286	62	5	of	of	ADP
ijtc-286	62	6	each	each	DET
ijtc-286	62	7	independent	independent	ADJ
ijtc-286	62	8	variable	variable	NOUN
ijtc-286	62	9	on	on	ADP
ijtc-286	62	10	the	the	DET
ijtc-286	62	11	dependent	dependent	ADJ
ijtc-286	62	12	variable	variable	NOUN
ijtc-286	62	13	examined	examine	VERB
ijtc-286	62	14	through	through	ADP
ijtc-286	62	15	the	the	DET
ijtc-286	62	16	process	process	NOUN
ijtc-286	62	17	of	of	ADP
ijtc-286	62	18	collecting	collecting	NOUN
ijtc-286	62	19	,	,	PUNCT
ijtc-286	62	20	processing	processing	NOUN
ijtc-286	62	21	,	,	PUNCT
ijtc-286	62	22	and	and	CCONJ
ijtc-286	62	23	interpreting	interpret	VERB
ijtc-286	62	24	the	the	DET
ijtc-286	62	25	data	datum	NOUN
ijtc-286	62	26	obtained	obtain	VERB
ijtc-286	62	27	using	use	VERB
ijtc-286	62	28	statistical	statistical	ADJ
ijtc-286	62	29	analysis	analysis	NOUN
ijtc-286	62	30	.	.	PUNCT
ijtc-286	63	1	the	the	DET
ijtc-286	63	2	data	data	NOUN
ijtc-286	63	3	analysis	analysis	NOUN
ijtc-286	63	4	method	method	NOUN
ijtc-286	63	5	used	use	VERB
ijtc-286	63	6	in	in	ADP
ijtc-286	63	7	this	this	DET
ijtc-286	63	8	study	study	NOUN
ijtc-286	63	9	is	be	AUX
ijtc-286	63	10	multiple	multiple	ADJ
ijtc-286	63	11	regression	regression	NOUN
ijtc-286	63	12	of	of	ADP
ijtc-286	63	13	panel	panel	NOUN
ijtc-286	63	14	data	datum	NOUN
ijtc-286	63	15	using	use	VERB
ijtc-286	63	16	the	the	DET
ijtc-286	63	17	ordinary	ordinary	ADJ
ijtc-286	63	18	least	least	ADJ
ijtc-286	63	19	squares	square	NOUN
ijtc-286	63	20	(	(	PUNCT
ijtc-286	63	21	ols	ol	NOUN
ijtc-286	63	22	)	)	PUNCT
ijtc-286	63	23	method	method	NOUN
ijtc-286	63	24	with	with	ADP
ijtc-286	63	25	the	the	DET
ijtc-286	63	26	help	help	NOUN
ijtc-286	63	27	of	of	ADP
ijtc-286	63	28	eviews	eviews	PROPN
ijtc-286	63	29	software	software	VERB
ijtc-286	63	30	version	version	NOUN
ijtc-286	63	31	9.0	9.0	NUM
ijtc-286	63	32	.	.	PUNCT
ijtc-286	64	1	several	several	ADJ
ijtc-286	64	2	tests	test	NOUN
ijtc-286	64	3	were	be	AUX
ijtc-286	64	4	carried	carry	VERB
ijtc-286	64	5	out	out	ADP
ijtc-286	64	6	to	to	PART
ijtc-286	64	7	support	support	VERB
ijtc-286	64	8	the	the	DET
ijtc-286	64	9	regression	regression	NOUN
ijtc-286	64	10	analysis	analysis	NOUN
ijtc-286	64	11	,	,	PUNCT
ijtc-286	64	12	including	include	VERB
ijtc-286	64	13	chow	chow	PROPN
ijtc-286	64	14	test	test	NOUN
ijtc-286	64	15	,	,	PUNCT
ijtc-286	64	16	normality	normality	NOUN
ijtc-286	64	17	test	test	NOUN
ijtc-286	64	18	,	,	PUNCT
ijtc-286	64	19	multicollinearity	multicollinearity	NOUN
ijtc-286	64	20	test	test	NOUN
ijtc-286	64	21	,	,	PUNCT
ijtc-286	64	22	heterocedasticity	heterocedasticity	NOUN
ijtc-286	64	23	test	test	NOUN
ijtc-286	64	24	,	,	PUNCT
ijtc-286	64	25	autocorrelation	autocorrelation	NOUN
ijtc-286	64	26	test	test	NOUN
ijtc-286	64	27	,	,	PUNCT
ijtc-286	64	28	and	and	CCONJ
ijtc-286	64	29	t	t	PROPN
ijtc-286	64	30	test	test	NOUN
ijtc-286	64	31	for	for	ADP
ijtc-286	64	32	regression	regression	NOUN
ijtc-286	64	33	results	result	NOUN
ijtc-286	64	34	.	.	PUNCT
ijtc-286	65	1	next	next	ADJ
ijtc-286	65	2	in	in	ADP
ijtc-286	65	3	order	order	NOUN
ijtc-286	65	4	to	to	PART
ijtc-286	65	5	analyze	analyze	VERB
ijtc-286	65	6	the	the	DET
ijtc-286	65	7	effect	effect	NOUN
ijtc-286	65	8	of	of	ADP
ijtc-286	65	9	independent	independent	ADJ
ijtc-286	65	10	variables	variable	NOUN
ijtc-286	65	11	on	on	ADP
ijtc-286	65	12	the	the	DET
ijtc-286	65	13	dependent	dependent	ADJ
ijtc-286	65	14	variable	variable	NOUN
ijtc-286	65	15	,	,	PUNCT
ijtc-286	65	16	multiple	multiple	ADJ
ijtc-286	65	17	regression	regression	NOUN
ijtc-286	65	18	equations	equation	NOUN
ijtc-286	65	19	are	be	AUX
ijtc-286	65	20	made	make	VERB
ijtc-286	65	21	as	as	SCONJ
ijtc-286	65	22	follows	follow	VERB
ijtc-286	65	23	:	:	PUNCT
ijtc-286	65	24	y	y	PROPN
ijtc-286	65	25	=	=	PUNCT
ijtc-286	65	26	α	α	PROPN
ijtc-286	65	27	+	+	X
ijtc-286	65	28	β1tato	β1tato	NOUN
ijtc-286	65	29	+	+	CCONJ
ijtc-286	65	30	β2cr	β2cr	PUNCT
ijtc-286	66	1	+	+	CCONJ
ijtc-286	66	2	β3der	β3der	PUNCT
ijtc-286	67	1	+	+	CCONJ
ijtc-286	67	2	β4roa	β4roa	PUNCT
ijtc-286	68	1	+	+	CCONJ
ijtc-286	68	2	β5eva	β5eva	PUNCT
ijtc-286	69	1	+	+	PUNCT
ijtc-286	69	2	β6heva	β6heva	PROPN
ijtc-286	69	3	+	+	CCONJ
ijtc-286	69	4	β7vaic	β7vaic	PROPN
ijtc-286	69	5	+	+	CCONJ
ijtc-286	69	6	e	e	NOUN
ijtc-286	69	7	variables	variable	NOUN
ijtc-286	69	8	stock	stock	NOUN
ijtc-286	69	9	return	return	NOUN
ijtc-286	69	10	is	be	AUX
ijtc-286	69	11	the	the	DET
ijtc-286	69	12	difference	difference	NOUN
ijtc-286	69	13	in	in	ADP
ijtc-286	69	14	the	the	DET
ijtc-286	69	15	current	current	ADJ
ijtc-286	69	16	investment	investment	NOUN
ijtc-286	69	17	value	value	NOUN
ijtc-286	69	18	with	with	ADP
ijtc-286	69	19	the	the	DET
ijtc-286	69	20	initial	initial	ADJ
ijtc-286	69	21	investment	investment	NOUN
ijtc-286	69	22	value	value	NOUN
ijtc-286	69	23	for	for	ADP
ijtc-286	69	24	a	a	DET
ijtc-286	69	25	certain	certain	ADJ
ijtc-286	69	26	period	period	NOUN
ijtc-286	69	27	.	.	PUNCT
ijtc-286	70	1	stock	stock	NOUN
ijtc-286	70	2	returns	return	NOUN
ijtc-286	70	3	can	can	AUX
ijtc-286	70	4	be	be	AUX
ijtc-286	70	5	calculated	calculate	VERB
ijtc-286	70	6	using	use	VERB
ijtc-286	70	7	the	the	DET
ijtc-286	70	8	following	follow	VERB
ijtc-286	70	9	formula	formula	NOUN
ijtc-286	70	10	:	:	PUNCT
ijtc-286	70	11	stock	stock	NOUN
ijtc-286	70	12	return	return	NOUN
ijtc-286	70	13	=	=	SYM
ijtc-286	70	14	capital	capital	NOUN
ijtc-286	70	15	gain	gain	NOUN
ijtc-286	70	16	/	/	SYM
ijtc-286	70	17	loss	loss	NOUN
ijtc-286	70	18	+	+	CCONJ
ijtc-286	70	19	dividend	dividend	NOUN
ijtc-286	70	20	yield	yield	NOUN
ijtc-286	70	21	conventional	conventional	ADJ
ijtc-286	70	22	financial	financial	ADJ
ijtc-286	70	23	performance	performance	NOUN
ijtc-286	70	24	,	,	PUNCT
ijtc-286	70	25	economic	economic	ADJ
ijtc-286	70	26	value	value	NOUN
ijtc-286	70	27	added	add	VERB
ijtc-286	70	28	,	,	PUNCT
ijtc-286	70	29	human	human	ADJ
ijtc-286	70	30	economic	economic	ADJ
ijtc-286	70	31	value	value	NOUN
ijtc-286	70	32	added	add	VERB
ijtc-286	70	33	,	,	PUNCT
ijtc-286	70	34	value	value	NOUN
ijtc-286	70	35	added	add	VERB
ijtc-286	70	36	intellectual	intellectual	ADJ
ijtc-286	70	37	coefficient	coefficient	NOUN
ijtc-286	70	38	and	and	CCONJ
ijtc-286	70	39	its	its	PRON
ijtc-286	70	40	impact	impact	NOUN
ijtc-286	70	41	on	on	ADP
ijtc-286	70	42	stock	stock	NOUN
ijtc-286	70	43	return	return	NOUN
ijtc-286	70	44	of	of	ADP
ijtc-286	70	45	companies	company	NOUN
ijtc-286	70	46	operating	operate	VERB
ijtc-286	70	47	in	in	ADP
ijtc-286	70	48	energy	energy	NOUN
ijtc-286	70	49	sector	sector	NOUN
ijtc-286	70	50	in	in	ADP
ijtc-286	70	51	indonesia	indonesia	PROPN
ijtc-286	70	52	and	and	CCONJ
ijtc-286	70	53	malaysia	malaysia	PROPN
ijtc-286	70	54	anton	anton	PROPN
ijtc-286	70	55	wijaya	wijaya	PROPN
ijtc-286	70	56	226	226	NUM
ijtc-286	70	57	|	|	ADV
ijtc-286	70	58	ilomata	ilomata	PROPN
ijtc-286	70	59	international	international	ADJ
ijtc-286	70	60	journal	journal	NOUN
ijtc-286	70	61	of	of	ADP
ijtc-286	70	62	tax	tax	PROPN
ijtc-286	70	63	&	&	CCONJ
ijtc-286	70	64	accounting	accounting	PROPN
ijtc-286	70	65	volume	volume	NOUN
ijtc-286	70	66	2	2	NUM
ijtc-286	70	67	issue	issue	NOUN
ijtc-286	70	68	31	31	NUM
ijtc-286	70	69	,	,	PUNCT
ijtc-286	70	70	july	july	PROPN
ijtc-286	70	71	2021	2021	NUM
ijtc-286	70	72	total	total	ADJ
ijtc-286	70	73	asset	asset	NOUN
ijtc-286	70	74	turnover	turnover	NOUN
ijtc-286	70	75	is	be	AUX
ijtc-286	70	76	a	a	DET
ijtc-286	70	77	financial	financial	ADJ
ijtc-286	70	78	ratio	ratio	NOUN
ijtc-286	70	79	that	that	PRON
ijtc-286	70	80	is	be	AUX
ijtc-286	70	81	used	use	VERB
ijtc-286	70	82	to	to	PART
ijtc-286	70	83	measure	measure	VERB
ijtc-286	70	84	a	a	DET
ijtc-286	70	85	company	company	NOUN
ijtc-286	70	86	's	's	PART
ijtc-286	70	87	ability	ability	NOUN
ijtc-286	70	88	to	to	PART
ijtc-286	70	89	generate	generate	VERB
ijtc-286	70	90	sales	sale	NOUN
ijtc-286	70	91	by	by	ADP
ijtc-286	70	92	utilizing	utilize	VERB
ijtc-286	70	93	its	its	PRON
ijtc-286	70	94	assets	asset	NOUN
ijtc-286	70	95	.	.	PUNCT
ijtc-286	71	1	the	the	DET
ijtc-286	71	2	formula	formula	NOUN
ijtc-286	71	3	for	for	ADP
ijtc-286	71	4	calculating	calculate	VERB
ijtc-286	71	5	total	total	ADJ
ijtc-286	71	6	asset	asset	NOUN
ijtc-286	71	7	turnover	turnover	NOUN
ijtc-286	71	8	is	be	AUX
ijtc-286	71	9	as	as	SCONJ
ijtc-286	71	10	follows	follow	VERB
ijtc-286	71	11	:	:	PUNCT
ijtc-286	71	12	total	total	ADJ
ijtc-286	71	13	asset	asset	NOUN
ijtc-286	71	14	turnover	turnover	NOUN
ijtc-286	71	15	=	=	PUNCT
ijtc-286	71	16	sasec	sasec	ADJ
ijtc-286	71	17	totas	tota	NOUN
ijtc-286	71	18	æccet	æccet	VERB
ijtc-286	71	19	in	in	ADP
ijtc-286	71	20	order	order	NOUN
ijtc-286	71	21	to	to	PART
ijtc-286	71	22	calculate	calculate	VERB
ijtc-286	71	23	the	the	DET
ijtc-286	71	24	current	current	ADJ
ijtc-286	71	25	ratio	ratio	NOUN
ijtc-286	71	26	,	,	PUNCT
ijtc-286	71	27	the	the	DET
ijtc-286	71	28	data	datum	NOUN
ijtc-286	71	29	of	of	ADP
ijtc-286	71	30	current	current	ADJ
ijtc-286	71	31	assets	asset	NOUN
ijtc-286	71	32	and	and	CCONJ
ijtc-286	71	33	current	current	ADJ
ijtc-286	71	34	liabilities	liability	NOUN
ijtc-286	71	35	are	be	AUX
ijtc-286	71	36	obtained	obtain	VERB
ijtc-286	71	37	from	from	ADP
ijtc-286	71	38	each	each	DET
ijtc-286	71	39	company	company	NOUN
ijtc-286	71	40	's	's	PART
ijtc-286	71	41	financial	financial	ADJ
ijtc-286	71	42	statements	statement	NOUN
ijtc-286	71	43	with	with	ADP
ijtc-286	71	44	the	the	DET
ijtc-286	71	45	following	follow	VERB
ijtc-286	71	46	formula	formula	NOUN
ijtc-286	71	47	:	:	PUNCT
ijtc-286	71	48	current	current	ADJ
ijtc-286	71	49	ratio	ratio	NOUN
ijtc-286	71	50	=	=	SYM
ijtc-286	71	51	current	current	ADJ
ijtc-286	71	52	æccet	æccet	ADJ
ijtc-286	71	53	current	current	ADJ
ijtc-286	71	54	liabisitiec	liabisitiec	NOUN
ijtc-286	71	55	debt	debt	NOUN
ijtc-286	71	56	to	to	ADP
ijtc-286	71	57	equity	equity	NOUN
ijtc-286	71	58	ratio	ratio	NOUN
ijtc-286	71	59	is	be	AUX
ijtc-286	71	60	a	a	DET
ijtc-286	71	61	measure	measure	NOUN
ijtc-286	71	62	of	of	ADP
ijtc-286	71	63	a	a	DET
ijtc-286	71	64	company	company	NOUN
ijtc-286	71	65	's	's	PART
ijtc-286	71	66	ability	ability	NOUN
ijtc-286	71	67	to	to	PART
ijtc-286	71	68	pay	pay	VERB
ijtc-286	71	69	short	short	ADJ
ijtc-286	71	70	-	-	PUNCT
ijtc-286	71	71	term	term	NOUN
ijtc-286	71	72	debt	debt	NOUN
ijtc-286	71	73	and	and	CCONJ
ijtc-286	71	74	long	long	ADJ
ijtc-286	71	75	term	term	NOUN
ijtc-286	71	76	debt	debt	NOUN
ijtc-286	71	77	.	.	PUNCT
ijtc-286	72	1	the	the	DET
ijtc-286	72	2	formula	formula	NOUN
ijtc-286	72	3	for	for	ADP
ijtc-286	72	4	calculating	calculate	VERB
ijtc-286	72	5	the	the	DET
ijtc-286	72	6	debt	debt	NOUN
ijtc-286	72	7	to	to	ADP
ijtc-286	72	8	equity	equity	NOUN
ijtc-286	72	9	ratio	ratio	NOUN
ijtc-286	72	10	is	be	AUX
ijtc-286	72	11	as	as	SCONJ
ijtc-286	72	12	follows	follow	VERB
ijtc-286	72	13	:	:	PUNCT
ijtc-286	72	14	debt	debt	NOUN
ijtc-286	72	15	to	to	ADP
ijtc-286	72	16	equity	equity	NOUN
ijtc-286	72	17	ratio	ratio	NOUN
ijtc-286	72	18	=	=	SYM
ijtc-286	72	19	totas	tota	NOUN
ijtc-286	72	20	debt	debt	NOUN
ijtc-286	72	21	totas	totas	NOUN
ijtc-286	72	22	equity	equity	NOUN
ijtc-286	72	23	return	return	NOUN
ijtc-286	72	24	on	on	ADP
ijtc-286	72	25	assets	asset	NOUN
ijtc-286	72	26	is	be	AUX
ijtc-286	72	27	calculated	calculate	VERB
ijtc-286	72	28	by	by	ADP
ijtc-286	72	29	dividing	divide	VERB
ijtc-286	72	30	the	the	DET
ijtc-286	72	31	company	company	NOUN
ijtc-286	72	32	's	's	PART
ijtc-286	72	33	net	net	ADJ
ijtc-286	72	34	income	income	NOUN
ijtc-286	72	35	by	by	ADP
ijtc-286	72	36	the	the	DET
ijtc-286	72	37	average	average	ADJ
ijtc-286	72	38	total	total	ADJ
ijtc-286	72	39	assets	asset	NOUN
ijtc-286	72	40	(	(	PUNCT
ijtc-286	72	41	weygrandt	weygrandt	X
ijtc-286	72	42	et	et	PROPN
ijtc-286	72	43	al	al	PROPN
ijtc-286	72	44	.	.	PROPN
ijtc-286	72	45	,	,	PUNCT
ijtc-286	72	46	2013	2013	NUM
ijtc-286	72	47	:	:	PUNCT
ijtc-286	72	48	699	699	NUM
ijtc-286	72	49	;	;	PUNCT
ijtc-286	72	50	robinson	robinson	PROPN
ijtc-286	72	51	,	,	PUNCT
ijtc-286	72	52	2009	2009	NUM
ijtc-286	72	53	:	:	PUNCT
ijtc-286	72	54	292	292	NUM
ijtc-286	72	55	)	)	PUNCT
ijtc-286	72	56	.	.	PUNCT
ijtc-286	73	1	from	from	ADP
ijtc-286	73	2	this	this	DET
ijtc-286	73	3	description	description	NOUN
ijtc-286	73	4	,	,	PUNCT
ijtc-286	73	5	it	it	PRON
ijtc-286	73	6	can	can	AUX
ijtc-286	73	7	be	be	AUX
ijtc-286	73	8	seen	see	VERB
ijtc-286	73	9	the	the	DET
ijtc-286	73	10	formula	formula	NOUN
ijtc-286	73	11	for	for	ADP
ijtc-286	73	12	calculating	calculate	VERB
ijtc-286	73	13	return	return	NOUN
ijtc-286	73	14	on	on	ADP
ijtc-286	73	15	assets	asset	NOUN
ijtc-286	73	16	is	be	AUX
ijtc-286	73	17	as	as	SCONJ
ijtc-286	73	18	follows	follow	VERB
ijtc-286	73	19	:	:	PUNCT
ijtc-286	73	20	return	return	VERB
ijtc-286	73	21	on	on	ADP
ijtc-286	73	22	asset	asset	NOUN
ijtc-286	73	23	=	=	SYM
ijtc-286	73	24	net	net	ADJ
ijtc-286	73	25	incone	incone	NOUN
ijtc-286	73	26	totas	tota	NOUN
ijtc-286	73	27	æccet	æccet	ADJ
ijtc-286	73	28	æverage	æverage	NOUN
ijtc-286	73	29	economic	economic	ADJ
ijtc-286	73	30	value	value	NOUN
ijtc-286	73	31	added	add	VERB
ijtc-286	73	32	is	be	AUX
ijtc-286	73	33	calculated	calculate	VERB
ijtc-286	73	34	by	by	ADP
ijtc-286	73	35	reducing	reduce	VERB
ijtc-286	73	36	nopat	nopat	NOUN
ijtc-286	73	37	to	to	ADP
ijtc-286	73	38	the	the	DET
ijtc-286	73	39	value	value	NOUN
ijtc-286	73	40	of	of	ADP
ijtc-286	73	41	cost	cost	NOUN
ijtc-286	73	42	of	of	ADP
ijtc-286	73	43	capital	capital	NOUN
ijtc-286	73	44	,	,	PUNCT
ijtc-286	73	45	so	so	SCONJ
ijtc-286	73	46	the	the	DET
ijtc-286	73	47	formula	formula	NOUN
ijtc-286	73	48	for	for	ADP
ijtc-286	73	49	calculating	calculate	VERB
ijtc-286	73	50	economic	economic	ADJ
ijtc-286	73	51	value	value	NOUN
ijtc-286	73	52	added	add	VERB
ijtc-286	73	53	is	be	AUX
ijtc-286	73	54	as	as	SCONJ
ijtc-286	73	55	follows	follow	VERB
ijtc-286	73	56	:	:	PUNCT
ijtc-286	73	57	eva	eva	NOUN
ijtc-286	73	58	=	=	PUNCT
ijtc-286	73	59	nopat	nopat	PROPN
ijtc-286	73	60	–	–	PUNCT
ijtc-286	73	61	(	(	PUNCT
ijtc-286	73	62	invested	invest	VERB
ijtc-286	73	63	capital	capital	NOUN
ijtc-286	73	64	x	x	PROPN
ijtc-286	73	65	wacc	wacc	PROPN
ijtc-286	73	66	)	)	PUNCT
ijtc-286	73	67	in	in	ADP
ijtc-286	73	68	which	which	PRON
ijtc-286	73	69	:	:	PUNCT
ijtc-286	73	70	wacc	wacc	PROPN
ijtc-286	73	71	=	=	PROPN
ijtc-286	73	72	wd	wd	PROPN
ijtc-286	73	73	kd	kd	X
ijtc-286	73	74	(	(	PUNCT
ijtc-286	73	75	1	1	NUM
ijtc-286	73	76	-	-	PUNCT
ijtc-286	73	77	t	t	NOUN
ijtc-286	73	78	)	)	PUNCT
ijtc-286	74	1	+	+	CCONJ
ijtc-286	74	2	we	we	PRON
ijtc-286	74	3	ke	ke	PROPN
ijtc-286	74	4	notes	note	VERB
ijtc-286	74	5	:	:	PUNCT
ijtc-286	74	6	wacc	wacc	PROPN
ijtc-286	74	7	=	=	PRON
ijtc-286	74	8	weighted	weight	VERB
ijtc-286	74	9	average	average	ADJ
ijtc-286	74	10	cost	cost	NOUN
ijtc-286	74	11	of	of	ADP
ijtc-286	74	12	capital	capital	NOUN
ijtc-286	74	13	ebit	ebit	NOUN
ijtc-286	74	14	=	=	PUNCT
ijtc-286	74	15	earning	earn	VERB
ijtc-286	74	16	before	before	ADP
ijtc-286	74	17	interest	interest	NOUN
ijtc-286	74	18	and	and	CCONJ
ijtc-286	74	19	taxes	taxis	NOUN
ijtc-286	74	20	nopat	nopat	NOUN
ijtc-286	74	21	=	=	PROPN
ijtc-286	74	22	ebit	ebit	PROPN
ijtc-286	74	23	(	(	PUNCT
ijtc-286	74	24	1	1	NUM
ijtc-286	74	25	-	-	PUNCT
ijtc-286	74	26	t	t	NOUN
ijtc-286	74	27	)	)	PUNCT
ijtc-286	74	28	invested	invest	VERB
ijtc-286	74	29	capital	capital	NOUN
ijtc-286	74	30	=	=	SYM
ijtc-286	74	31	total	total	NOUN
ijtc-286	74	32	equity	equity	NOUN
ijtc-286	74	33	–	–	PUNCT
ijtc-286	74	34	(	(	PUNCT
ijtc-286	74	35	total	total	ADJ
ijtc-286	74	36	debt	debt	NOUN
ijtc-286	74	37	-	-	PUNCT
ijtc-286	74	38	current	current	ADJ
ijtc-286	74	39	debt	debt	NOUN
ijtc-286	74	40	)	)	PUNCT
ijtc-286	74	41	wd	wd	PROPN
ijtc-286	74	42	=	=	NOUN
ijtc-286	74	43	debt	debt	NOUN
ijtc-286	74	44	proportion	proportion	NOUN
ijtc-286	74	45	kd	kd	X
ijtc-286	74	46	(	(	PUNCT
ijtc-286	74	47	1	1	NUM
ijtc-286	74	48	-	-	PUNCT
ijtc-286	74	49	t	t	NOUN
ijtc-286	74	50	)	)	PUNCT
ijtc-286	74	51	=	=	NOUN
ijtc-286	74	52	debt	debt	NOUN
ijtc-286	74	53	costs	cost	NOUN
ijtc-286	74	54	after	after	ADP
ijtc-286	74	55	taxes	taxis	NOUN
ijtc-286	75	1	we	we	PRON
ijtc-286	75	2	=	=	SYM
ijtc-286	75	3	equity	equity	NOUN
ijtc-286	75	4	proportion	proportion	NOUN
ijtc-286	75	5	ke	ke	NOUN
ijtc-286	75	6	=	=	NOUN
ijtc-286	75	7	equity	equity	NOUN
ijtc-286	75	8	costs	cost	VERB
ijtc-286	75	9	the	the	DET
ijtc-286	75	10	amount	amount	NOUN
ijtc-286	75	11	of	of	ADP
ijtc-286	75	12	the	the	DET
ijtc-286	75	13	cost	cost	NOUN
ijtc-286	75	14	of	of	ADP
ijtc-286	75	15	equity	equity	NOUN
ijtc-286	75	16	used	use	VERB
ijtc-286	75	17	can	can	AUX
ijtc-286	75	18	be	be	AUX
ijtc-286	75	19	calculated	calculate	VERB
ijtc-286	75	20	using	use	VERB
ijtc-286	75	21	the	the	DET
ijtc-286	75	22	formula	formula	NOUN
ijtc-286	75	23	capital	capital	NOUN
ijtc-286	75	24	asset	asset	NOUN
ijtc-286	75	25	pricing	pricing	NOUN
ijtc-286	75	26	model	model	NOUN
ijtc-286	75	27	(	(	PUNCT
ijtc-286	75	28	capm	capm	PROPN
ijtc-286	75	29	)	)	PUNCT
ijtc-286	75	30	with	with	ADP
ijtc-286	75	31	the	the	DET
ijtc-286	75	32	following	follow	VERB
ijtc-286	75	33	formula	formula	NOUN
ijtc-286	75	34	:	:	PUNCT
ijtc-286	75	35	conventional	conventional	ADJ
ijtc-286	75	36	financial	financial	ADJ
ijtc-286	75	37	performance	performance	NOUN
ijtc-286	75	38	,	,	PUNCT
ijtc-286	75	39	economic	economic	ADJ
ijtc-286	75	40	value	value	NOUN
ijtc-286	75	41	added	add	VERB
ijtc-286	75	42	,	,	PUNCT
ijtc-286	75	43	human	human	ADJ
ijtc-286	75	44	economic	economic	ADJ
ijtc-286	75	45	value	value	NOUN
ijtc-286	75	46	added	add	VERB
ijtc-286	75	47	,	,	PUNCT
ijtc-286	75	48	value	value	NOUN
ijtc-286	75	49	added	add	VERB
ijtc-286	75	50	intellectual	intellectual	ADJ
ijtc-286	75	51	coefficient	coefficient	NOUN
ijtc-286	75	52	and	and	CCONJ
ijtc-286	75	53	its	its	PRON
ijtc-286	75	54	impact	impact	NOUN
ijtc-286	75	55	on	on	ADP
ijtc-286	75	56	stock	stock	NOUN
ijtc-286	75	57	return	return	NOUN
ijtc-286	75	58	of	of	ADP
ijtc-286	75	59	companies	company	NOUN
ijtc-286	75	60	operating	operate	VERB
ijtc-286	75	61	in	in	ADP
ijtc-286	75	62	energy	energy	NOUN
ijtc-286	75	63	sector	sector	NOUN
ijtc-286	75	64	in	in	ADP
ijtc-286	75	65	indonesia	indonesia	PROPN
ijtc-286	75	66	and	and	CCONJ
ijtc-286	75	67	malaysia	malaysia	PROPN
ijtc-286	75	68	anton	anton	PROPN
ijtc-286	75	69	wijaya	wijaya	PROPN
ijtc-286	75	70	227	227	NUM
ijtc-286	75	71	|	|	ADV
ijtc-286	75	72	ilomata	ilomata	PROPN
ijtc-286	75	73	international	international	ADJ
ijtc-286	75	74	journal	journal	NOUN
ijtc-286	75	75	of	of	ADP
ijtc-286	75	76	tax	tax	PROPN
ijtc-286	75	77	&	&	CCONJ
ijtc-286	75	78	accounting	accounting	PROPN
ijtc-286	75	79	volume	volume	NOUN
ijtc-286	75	80	2	2	NUM
ijtc-286	75	81	issue	issue	NOUN
ijtc-286	75	82	31	31	NUM
ijtc-286	75	83	,	,	PUNCT
ijtc-286	75	84	july	july	PROPN
ijtc-286	75	85	2021	2021	NUM
ijtc-286	76	1	capm	capm	PROPN
ijtc-286	76	2	=	=	SYM
ijtc-286	76	3	krf	krf	PROPN
ijtc-286	76	4	+	+	X
ijtc-286	76	5	β	β	X
ijtc-286	76	6	(	(	PUNCT
ijtc-286	76	7	km	km	PROPN
ijtc-286	76	8	krf	krf	ADJ
ijtc-286	76	9	)	)	PUNCT
ijtc-286	76	10	notes	note	VERB
ijtc-286	76	11	:	:	PUNCT
ijtc-286	76	12	krf	krf	PROPN
ijtc-286	76	13	=	=	PUNCT
ijtc-286	76	14	risk	risk	NOUN
ijtc-286	76	15	free	free	ADJ
ijtc-286	76	16	rate	rate	NOUN
ijtc-286	76	17	km	km	NOUN
ijtc-286	76	18	=	=	PUNCT
ijtc-286	76	19	market	market	NOUN
ijtc-286	76	20	return	return	NOUN
ijtc-286	76	21	β	β	X
ijtc-286	76	22	=	=	SYM
ijtc-286	76	23	company	company	NOUN
ijtc-286	76	24	beta	beta	NOUN
ijtc-286	76	25	(	(	PUNCT
ijtc-286	76	26	non	non	X
ijtc-286	76	27	diversifiable	diversifiable	ADJ
ijtc-286	76	28	risk	risk	NOUN
ijtc-286	76	29	)	)	PUNCT
ijtc-286	76	30	jones	jones	PROPN
ijtc-286	76	31	,	,	PUNCT
ijtc-286	76	32	utama	utama	PROPN
ijtc-286	76	33	,	,	PUNCT
ijtc-286	76	34	frensidy	frensidy	NOUN
ijtc-286	76	35	,	,	PUNCT
ijtc-286	76	36	ekaputra	ekaputra	ADJ
ijtc-286	76	37	,	,	PUNCT
ijtc-286	76	38	and	and	CCONJ
ijtc-286	76	39	budiman	budiman	NOUN
ijtc-286	76	40	(	(	PUNCT
ijtc-286	76	41	2009	2009	NUM
ijtc-286	76	42	:	:	PUNCT
ijtc-286	76	43	239	239	NUM
ijtc-286	76	44	)	)	PUNCT
ijtc-286	76	45	define	define	VERB
ijtc-286	76	46	a	a	DET
ijtc-286	76	47	company	company	NOUN
ijtc-286	76	48	beta	beta	NOUN
ijtc-286	76	49	as	as	ADP
ijtc-286	76	50	a	a	DET
ijtc-286	76	51	relative	relative	ADJ
ijtc-286	76	52	measurement	measurement	NOUN
ijtc-286	76	53	of	of	ADP
ijtc-286	76	54	a	a	DET
ijtc-286	76	55	company	company	NOUN
ijtc-286	76	56	's	's	PART
ijtc-286	76	57	risk	risk	NOUN
ijtc-286	76	58	to	to	ADP
ijtc-286	76	59	the	the	DET
ijtc-286	76	60	market	market	NOUN
ijtc-286	76	61	portfolio	portfolio	NOUN
ijtc-286	76	62	for	for	ADP
ijtc-286	76	63	all	all	DET
ijtc-286	76	64	shares	share	NOUN
ijtc-286	76	65	.	.	PUNCT
ijtc-286	77	1	to	to	PART
ijtc-286	77	2	calculate	calculate	VERB
ijtc-286	77	3	company	company	NOUN
ijtc-286	77	4	beta	beta	NOUN
ijtc-286	77	5	,	,	PUNCT
ijtc-286	77	6	jones	jones	PROPN
ijtc-286	77	7	et	et	PROPN
ijtc-286	77	8	al	al	PROPN
ijtc-286	77	9	.	.	PUNCT
ijtc-286	78	1	(	(	PUNCT
ijtc-286	78	2	2009	2009	NUM
ijtc-286	78	3	:	:	PUNCT
ijtc-286	78	4	239	239	NUM
ijtc-286	78	5	)	)	PUNCT
ijtc-286	78	6	explain	explain	VERB
ijtc-286	78	7	that	that	SCONJ
ijtc-286	78	8	the	the	DET
ijtc-286	78	9	equation	equation	NOUN
ijtc-286	78	10	of	of	ADP
ijtc-286	78	11	the	the	DET
ijtc-286	78	12	single	single	ADJ
ijtc-286	78	13	index	index	NOUN
ijtc-286	78	14	model	model	NOUN
ijtc-286	78	15	as	as	SCONJ
ijtc-286	78	16	follows	follow	VERB
ijtc-286	78	17	can	can	AUX
ijtc-286	78	18	be	be	AUX
ijtc-286	78	19	used	use	VERB
ijtc-286	78	20	:	:	PUNCT
ijtc-286	79	1	ri	ri	PROPN
ijtc-286	79	2	=	=	PUNCT
ijtc-286	79	3	αi	αi	PROPN
ijtc-286	79	4	+	+	CCONJ
ijtc-286	79	5	βi	βi	PROPN
ijtc-286	79	6	rm	rm	NOUN
ijtc-286	79	7	+	+	CCONJ
ijtc-286	79	8	e	e	NOUN
ijtc-286	79	9	notes	note	VERB
ijtc-286	79	10	:	:	PUNCT
ijtc-286	79	11	ri	ri	NOUN
ijtc-286	79	12	:	:	PUNCT
ijtc-286	79	13	the	the	DET
ijtc-286	79	14	return	return	NOUN
ijtc-286	79	15	on	on	ADP
ijtc-286	79	16	security	security	NOUN
ijtc-286	79	17	i	i	NOUN
ijtc-286	79	18	rm	rm	VERB
ijtc-286	79	19	:	:	PUNCT
ijtc-286	79	20	the	the	DET
ijtc-286	79	21	return	return	NOUN
ijtc-286	79	22	on	on	ADP
ijtc-286	79	23	market	market	NOUN
ijtc-286	79	24	index	index	NOUN
ijtc-286	79	25	αi	αi	VERB
ijtc-286	79	26	:	:	PUNCT
ijtc-286	79	27	intercept	intercept	VERB
ijtc-286	79	28	βi	βi	PRON
ijtc-286	79	29	:	:	PUNCT
ijtc-286	79	30	slope	slope	NOUN
ijtc-286	79	31	e	e	NOUN
ijtc-286	79	32	:	:	PUNCT
ijtc-286	79	33	error	error	NOUN
ijtc-286	79	34	term	term	NOUN
ijtc-286	79	35	to	to	PART
ijtc-286	79	36	calculate	calculate	VERB
ijtc-286	79	37	human	human	ADJ
ijtc-286	79	38	economic	economic	ADJ
ijtc-286	79	39	value	value	NOUN
ijtc-286	79	40	added	add	VERB
ijtc-286	79	41	,	,	PUNCT
ijtc-286	79	42	full	full	ADJ
ijtc-286	79	43	time	time	NOUN
ijtc-286	79	44	equivalent	equivalent	ADJ
ijtc-286	79	45	data	datum	NOUN
ijtc-286	79	46	is	be	AUX
ijtc-286	79	47	obtained	obtain	VERB
ijtc-286	79	48	from	from	ADP
ijtc-286	79	49	each	each	DET
ijtc-286	79	50	company	company	NOUN
ijtc-286	79	51	's	's	PART
ijtc-286	79	52	financial	financial	ADJ
ijtc-286	79	53	statements	statement	NOUN
ijtc-286	79	54	.	.	PUNCT
ijtc-286	80	1	the	the	DET
ijtc-286	80	2	formula	formula	NOUN
ijtc-286	80	3	for	for	ADP
ijtc-286	80	4	calculating	calculate	VERB
ijtc-286	80	5	human	human	ADJ
ijtc-286	80	6	economic	economic	ADJ
ijtc-286	80	7	value	value	NOUN
ijtc-286	80	8	added	add	VERB
ijtc-286	80	9	is	be	AUX
ijtc-286	80	10	as	as	SCONJ
ijtc-286	80	11	follows	follow	VERB
ijtc-286	80	12	:	:	PUNCT
ijtc-286	80	13	human	human	ADJ
ijtc-286	80	14	economic	economic	ADJ
ijtc-286	80	15	value	value	NOUN
ijtc-286	80	16	added	add	VERB
ijtc-286	80	17	=	=	SYM
ijtc-286	80	18	econonic	econonic	ADJ
ijtc-286	80	19	vasue	vasue	NOUN
ijtc-286	80	20	ædded	ædde	VERB
ijtc-286	80	21	fuss	fuss	ADJ
ijtc-286	80	22	tine	tine	PROPN
ijtc-286	80	23	equivasent	equivasent	PROPN
ijtc-286	80	24	value	value	PROPN
ijtc-286	80	25	added	add	VERB
ijtc-286	80	26	intellectual	intellectual	ADJ
ijtc-286	80	27	coefficient	coefficient	NOUN
ijtc-286	80	28	is	be	AUX
ijtc-286	80	29	the	the	DET
ijtc-286	80	30	sum	sum	NOUN
ijtc-286	80	31	of	of	ADP
ijtc-286	80	32	the	the	DET
ijtc-286	80	33	value	value	NOUN
ijtc-286	80	34	of	of	ADP
ijtc-286	80	35	intellectual	intellectual	ADJ
ijtc-286	80	36	capital	capital	NOUN
ijtc-286	80	37	efficiency	efficiency	NOUN
ijtc-286	80	38	(	(	PUNCT
ijtc-286	80	39	ice	ice	NOUN
ijtc-286	80	40	)	)	PUNCT
ijtc-286	80	41	and	and	CCONJ
ijtc-286	80	42	capital	capital	NOUN
ijtc-286	80	43	employed	employ	VERB
ijtc-286	80	44	efficiency	efficiency	NOUN
ijtc-286	80	45	(	(	PUNCT
ijtc-286	80	46	cee	cee	PROPN
ijtc-286	80	47	)	)	PUNCT
ijtc-286	80	48	,	,	PUNCT
ijtc-286	80	49	where	where	SCONJ
ijtc-286	80	50	ice	ice	NOUN
ijtc-286	80	51	itself	itself	PRON
ijtc-286	80	52	is	be	AUX
ijtc-286	80	53	the	the	DET
ijtc-286	80	54	sum	sum	NOUN
ijtc-286	80	55	of	of	ADP
ijtc-286	80	56	the	the	DET
ijtc-286	80	57	human	human	ADJ
ijtc-286	80	58	capital	capital	NOUN
ijtc-286	80	59	efficiency	efficiency	NOUN
ijtc-286	80	60	(	(	PUNCT
ijtc-286	80	61	hce	hce	PROPN
ijtc-286	80	62	)	)	PUNCT
ijtc-286	80	63	,	,	PUNCT
ijtc-286	80	64	and	and	CCONJ
ijtc-286	80	65	structural	structural	ADJ
ijtc-286	80	66	capital	capital	NOUN
ijtc-286	80	67	efficiency	efficiency	NOUN
ijtc-286	80	68	(	(	PUNCT
ijtc-286	80	69	sce	sce	PROPN
ijtc-286	80	70	)	)	PUNCT
ijtc-286	80	71	.	.	PUNCT
ijtc-286	81	1	these	these	DET
ijtc-286	81	2	explanations	explanation	NOUN
ijtc-286	81	3	can	can	AUX
ijtc-286	81	4	be	be	AUX
ijtc-286	81	5	summarized	summarize	VERB
ijtc-286	81	6	in	in	ADP
ijtc-286	81	7	the	the	DET
ijtc-286	81	8	formula	formula	NOUN
ijtc-286	81	9	:	:	PUNCT
ijtc-286	81	10	vaic	vaic	ADV
ijtc-286	81	11	=	=	SYM
ijtc-286	81	12	hce	hce	PROPN
ijtc-286	81	13	+	+	CCONJ
ijtc-286	81	14	sce	sce	PROPN
ijtc-286	81	15	+	+	CCONJ
ijtc-286	81	16	cee	cee	NOUN
ijtc-286	81	17	or	or	CCONJ
ijtc-286	81	18	vaic	vaic	ADV
ijtc-286	81	19	=	=	SYM
ijtc-286	81	20	hce	hce	PROPN
ijtc-286	82	1	+	+	CCONJ
ijtc-286	82	2	sce	sce	PROPN
ijtc-286	82	3	+	+	CCONJ
ijtc-286	82	4	cee	cee	NOUN
ijtc-286	82	5	referring	refer	VERB
ijtc-286	82	6	to	to	ADP
ijtc-286	82	7	the	the	DET
ijtc-286	82	8	explanation	explanation	NOUN
ijtc-286	82	9	of	of	ADP
ijtc-286	82	10	pulic	pulic	NOUN
ijtc-286	82	11	(	(	PUNCT
ijtc-286	82	12	2004	2004	NUM
ijtc-286	82	13	:	:	PUNCT
ijtc-286	82	14	64	64	NUM
ijtc-286	82	15	)	)	PUNCT
ijtc-286	82	16	,	,	PUNCT
ijtc-286	82	17	the	the	DET
ijtc-286	82	18	detailed	detailed	ADJ
ijtc-286	82	19	formula	formula	NOUN
ijtc-286	82	20	used	use	VERB
ijtc-286	82	21	to	to	PART
ijtc-286	82	22	calculate	calculate	VERB
ijtc-286	82	23	the	the	DET
ijtc-286	82	24	value	value	NOUN
ijtc-286	82	25	added	add	VERB
ijtc-286	82	26	intellectual	intellectual	ADJ
ijtc-286	82	27	coefficient	coefficient	NOUN
ijtc-286	82	28	is	be	AUX
ijtc-286	82	29	as	as	SCONJ
ijtc-286	82	30	follows	follow	VERB
ijtc-286	82	31	:	:	PUNCT
ijtc-286	82	32	hce	hce	PROPN
ijtc-286	82	33	=	=	SYM
ijtc-286	82	34	væ	væ	PROPN
ijtc-286	82	35	kc	kc	X
ijtc-286	82	36	in	in	ADP
ijtc-286	82	37	which	which	PRON
ijtc-286	82	38	va	va	NOUN
ijtc-286	82	39	=	=	NOUN
ijtc-286	82	40	out	out	ADP
ijtc-286	82	41	–	–	PUNCT
ijtc-286	82	42	in	in	ADP
ijtc-286	82	43	conventional	conventional	ADJ
ijtc-286	82	44	financial	financial	ADJ
ijtc-286	82	45	performance	performance	NOUN
ijtc-286	82	46	,	,	PUNCT
ijtc-286	82	47	economic	economic	ADJ
ijtc-286	82	48	value	value	NOUN
ijtc-286	82	49	added	add	VERB
ijtc-286	82	50	,	,	PUNCT
ijtc-286	82	51	human	human	ADJ
ijtc-286	82	52	economic	economic	ADJ
ijtc-286	82	53	value	value	NOUN
ijtc-286	82	54	added	add	VERB
ijtc-286	82	55	,	,	PUNCT
ijtc-286	82	56	value	value	NOUN
ijtc-286	82	57	added	add	VERB
ijtc-286	82	58	intellectual	intellectual	ADJ
ijtc-286	82	59	coefficient	coefficient	NOUN
ijtc-286	82	60	and	and	CCONJ
ijtc-286	82	61	its	its	PRON
ijtc-286	82	62	impact	impact	NOUN
ijtc-286	82	63	on	on	ADP
ijtc-286	82	64	stock	stock	NOUN
ijtc-286	82	65	return	return	NOUN
ijtc-286	82	66	of	of	ADP
ijtc-286	82	67	companies	company	NOUN
ijtc-286	82	68	operating	operate	VERB
ijtc-286	82	69	in	in	ADP
ijtc-286	82	70	energy	energy	NOUN
ijtc-286	82	71	sector	sector	NOUN
ijtc-286	82	72	in	in	ADP
ijtc-286	82	73	indonesia	indonesia	PROPN
ijtc-286	82	74	and	and	CCONJ
ijtc-286	82	75	malaysia	malaysia	PROPN
ijtc-286	82	76	anton	anton	PROPN
ijtc-286	82	77	wijaya	wijaya	PROPN
ijtc-286	82	78	228	228	NUM
ijtc-286	82	79	|	|	ADV
ijtc-286	82	80	ilomata	ilomata	PROPN
ijtc-286	82	81	international	international	ADJ
ijtc-286	82	82	journal	journal	NOUN
ijtc-286	82	83	of	of	ADP
ijtc-286	82	84	tax	tax	PROPN
ijtc-286	82	85	&	&	CCONJ
ijtc-286	82	86	accounting	accounting	PROPN
ijtc-286	82	87	volume	volume	NOUN
ijtc-286	82	88	2	2	NUM
ijtc-286	82	89	issue	issue	NOUN
ijtc-286	82	90	31	31	NUM
ijtc-286	82	91	,	,	PUNCT
ijtc-286	82	92	july	july	PROPN
ijtc-286	82	93	2021	2021	NUM
ijtc-286	82	94	or	or	CCONJ
ijtc-286	82	95	va	va	NOUN
ijtc-286	82	96	=	=	NOUN
ijtc-286	82	97	op	op	NOUN
ijtc-286	82	98	+	+	CCONJ
ijtc-286	82	99	ec	ec	PROPN
ijtc-286	83	1	+	+	CCONJ
ijtc-286	83	2	d	d	PROPN
ijtc-286	83	3	+	+	CCONJ
ijtc-286	83	4	a	a	PRON
ijtc-286	83	5	in	in	ADP
ijtc-286	83	6	which	which	PRON
ijtc-286	83	7	sc	sc	PROPN
ijtc-286	83	8	=	=	PROPN
ijtc-286	83	9	va	va	PROPN
ijtc-286	83	10	–	–	PUNCT
ijtc-286	83	11	hc	hc	PROPN
ijtc-286	83	12	hce	hce	PROPN
ijtc-286	83	13	=	=	SYM
ijtc-286	83	14	væ	væ	PROPN
ijtc-286	83	15	kc	kc	PROPN
ijtc-286	83	16	sce	sce	PROPN
ijtc-286	83	17	=	=	PUNCT
ijtc-286	83	18	sc	sc	PROPN
ijtc-286	83	19	væ	væ	PROPN
ijtc-286	83	20	cee	cee	PROPN
ijtc-286	83	21	=	=	PROPN
ijtc-286	83	22	væ	væ	PROPN
ijtc-286	83	23	ce	ce	PROPN
ijtc-286	83	24	notes	note	VERB
ijtc-286	83	25	:	:	PUNCT
ijtc-286	83	26	va	va	NOUN
ijtc-286	83	27	=	=	NOUN
ijtc-286	83	28	value	value	NOUN
ijtc-286	83	29	added	add	VERB
ijtc-286	83	30	hc	hc	PROPN
ijtc-286	83	31	=	=	PROPN
ijtc-286	83	32	human	human	ADJ
ijtc-286	83	33	capital	capital	NOUN
ijtc-286	83	34	ce	ce	PROPN
ijtc-286	83	35	=	=	NOUN
ijtc-286	83	36	book	book	NOUN
ijtc-286	83	37	value	value	NOUN
ijtc-286	83	38	of	of	ADP
ijtc-286	83	39	the	the	DET
ijtc-286	83	40	net	net	ADJ
ijtc-286	83	41	assets	asset	NOUN
ijtc-286	83	42	(	(	PUNCT
ijtc-286	83	43	total	total	ADJ
ijtc-286	83	44	assets	asset	NOUN
ijtc-286	83	45	–	–	PUNCT
ijtc-286	83	46	total	total	ADJ
ijtc-286	83	47	liabilities	liability	NOUN
ijtc-286	83	48	)	)	PUNCT
ijtc-286	83	49	out	out	ADP
ijtc-286	83	50	=	=	PUNCT
ijtc-286	83	51	total	total	ADJ
ijtc-286	83	52	sales	sale	NOUN
ijtc-286	83	53	in	in	ADP
ijtc-286	83	54	=	=	ADJ
ijtc-286	83	55	cost	cost	NOUN
ijtc-286	83	56	of	of	ADP
ijtc-286	83	57	bought	buy	VERB
ijtc-286	83	58	-	-	PUNCT
ijtc-286	83	59	in	in	ADP
ijtc-286	83	60	materials	material	NOUN
ijtc-286	83	61	,	,	PUNCT
ijtc-286	83	62	components	component	NOUN
ijtc-286	83	63	,	,	PUNCT
ijtc-286	83	64	and	and	CCONJ
ijtc-286	83	65	services	service	NOUN
ijtc-286	83	66	op	op	NOUN
ijtc-286	83	67	=	=	NUM
ijtc-286	83	68	operating	operate	VERB
ijtc-286	83	69	ec	ec	PROPN
ijtc-286	83	70	=	=	NOUN
ijtc-286	83	71	employee	employee	NOUN
ijtc-286	83	72	costs	cost	VERB
ijtc-286	83	73	d	d	NOUN
ijtc-286	83	74	=	=	SYM
ijtc-286	83	75	depreciation	depreciation	NOUN
ijtc-286	83	76	a	a	DET
ijtc-286	83	77	=	=	SYM
ijtc-286	83	78	amortization	amortization	NOUN
ijtc-286	83	79	result	result	NOUN
ijtc-286	83	80	and	and	CCONJ
ijtc-286	83	81	discussion	discussion	NOUN
ijtc-286	83	82	regression	regression	NOUN
ijtc-286	83	83	model	model	NOUN
ijtc-286	83	84	approach	approach	NOUN
ijtc-286	83	85	test	test	NOUN
ijtc-286	83	86	table	table	NOUN
ijtc-286	83	87	1	1	NUM
ijtc-286	83	88	chow	chow	NOUN
ijtc-286	83	89	test	test	NOUN
ijtc-286	83	90	results	result	NOUN
ijtc-286	83	91	of	of	ADP
ijtc-286	83	92	energy	energy	NOUN
ijtc-286	83	93	company	company	NOUN
ijtc-286	83	94	data	datum	NOUN
ijtc-286	83	95	in	in	ADP
ijtc-286	83	96	indonesia	indonesia	PROPN
ijtc-286	83	97	effects	effect	NOUN
ijtc-286	83	98	test	test	PROPN
ijtc-286	83	99	statistic	statistic	PROPN
ijtc-286	83	100	d.f	d.f	PROPN
ijtc-286	83	101	.	.	PROPN
ijtc-286	83	102	prob	prob	PROPN
ijtc-286	83	103	.	.	PUNCT
ijtc-286	84	1	cross	cross	NOUN
ijtc-286	84	2	-	-	NOUN
ijtc-286	84	3	section	section	ADJ
ijtc-286	84	4	f	f	PROPN
ijtc-286	84	5	2.907014	2.907014	NUM
ijtc-286	84	6	(	(	PUNCT
ijtc-286	84	7	15,8	15,8	NUM
ijtc-286	84	8	)	)	PUNCT
ijtc-286	84	9	0.0657	0.0657	NUM
ijtc-286	84	10	cross	cross	ADJ
ijtc-286	84	11	-	-	NOUN
ijtc-286	84	12	section	section	ADJ
ijtc-286	84	13	chi	chi	ADJ
ijtc-286	84	14	-	-	PUNCT
ijtc-286	84	15	square	square	ADJ
ijtc-286	84	16	57.789611	57.789611	NUM
ijtc-286	84	17	15	15	NUM
ijtc-286	84	18	0,0000	0,0000	PRON
ijtc-286	84	19	table	table	NOUN
ijtc-286	84	20	2	2	NUM
ijtc-286	84	21	chow	chow	NOUN
ijtc-286	84	22	test	test	NOUN
ijtc-286	84	23	results	result	NOUN
ijtc-286	84	24	of	of	ADP
ijtc-286	84	25	energy	energy	NOUN
ijtc-286	84	26	company	company	NOUN
ijtc-286	84	27	data	datum	NOUN
ijtc-286	84	28	in	in	ADP
ijtc-286	84	29	malaysia	malaysia	PROPN
ijtc-286	84	30	effects	effect	NOUN
ijtc-286	84	31	test	test	NOUN
ijtc-286	84	32	statistic	statistic	PROPN
ijtc-286	84	33	d.f	d.f	PROPN
ijtc-286	84	34	.	.	PROPN
ijtc-286	84	35	prob	prob	PROPN
ijtc-286	84	36	.	.	PUNCT
ijtc-286	85	1	cross	cross	NOUN
ijtc-286	85	2	-	-	NOUN
ijtc-286	85	3	section	section	ADJ
ijtc-286	85	4	f	f	PROPN
ijtc-286	85	5	2.427026	2.427026	NUM
ijtc-286	85	6	(	(	PUNCT
ijtc-286	85	7	9,2	9,2	NUM
ijtc-286	85	8	)	)	PUNCT
ijtc-286	85	9	0.3258	0.3258	NUM
ijtc-286	85	10	cross	cross	ADJ
ijtc-286	85	11	-	-	ADJ
ijtc-286	85	12	section	section	ADJ
ijtc-286	85	13	chi	chi	ADJ
ijtc-286	85	14	-	-	PUNCT
ijtc-286	85	15	square	square	ADJ
ijtc-286	85	16	47.088711	47.088711	NUM
ijtc-286	85	17	9	9	NUM
ijtc-286	85	18	0.0000	0.0000	NUM
ijtc-286	85	19	from	from	ADP
ijtc-286	85	20	the	the	DET
ijtc-286	85	21	results	result	NOUN
ijtc-286	85	22	of	of	ADP
ijtc-286	85	23	the	the	DET
ijtc-286	85	24	chow	chow	PROPN
ijtc-286	85	25	test	test	NOUN
ijtc-286	85	26	as	as	SCONJ
ijtc-286	85	27	presented	present	VERB
ijtc-286	85	28	in	in	ADP
ijtc-286	85	29	tables	table	NOUN
ijtc-286	85	30	1	1	NUM
ijtc-286	85	31	and	and	CCONJ
ijtc-286	85	32	2	2	NUM
ijtc-286	85	33	above	above	ADV
ijtc-286	85	34	,	,	PUNCT
ijtc-286	85	35	it	it	PRON
ijtc-286	85	36	can	can	AUX
ijtc-286	85	37	be	be	AUX
ijtc-286	85	38	seen	see	VERB
ijtc-286	85	39	that	that	SCONJ
ijtc-286	85	40	the	the	DET
ijtc-286	85	41	probability	probability	NOUN
ijtc-286	85	42	value	value	NOUN
ijtc-286	85	43	of	of	ADP
ijtc-286	85	44	the	the	DET
ijtc-286	85	45	two	two	NUM
ijtc-286	85	46	chow	chow	NOUN
ijtc-286	85	47	tests	test	NOUN
ijtc-286	85	48	is	be	AUX
ijtc-286	85	49	more	more	ADJ
ijtc-286	85	50	than	than	ADP
ijtc-286	85	51	0.05	0.05	NUM
ijtc-286	85	52	.	.	PUNCT
ijtc-286	86	1	these	these	DET
ijtc-286	86	2	results	result	NOUN
ijtc-286	86	3	indicate	indicate	VERB
ijtc-286	86	4	that	that	SCONJ
ijtc-286	86	5	in	in	ADP
ijtc-286	86	6	this	this	DET
ijtc-286	86	7	test	test	NOUN
ijtc-286	86	8	the	the	DET
ijtc-286	86	9	best	good	ADJ
ijtc-286	86	10	model	model	NOUN
ijtc-286	86	11	that	that	PRON
ijtc-286	86	12	can	can	AUX
ijtc-286	86	13	be	be	AUX
ijtc-286	86	14	used	use	VERB
ijtc-286	86	15	in	in	ADP
ijtc-286	86	16	regression	regression	NOUN
ijtc-286	86	17	analysis	analysis	NOUN
ijtc-286	86	18	is	be	AUX
ijtc-286	86	19	the	the	DET
ijtc-286	86	20	common	common	ADJ
ijtc-286	86	21	effect.uji	effect.uji	X
ijtc-286	86	22	normalitas	normalita	NOUN
ijtc-286	86	23	,	,	PUNCT
ijtc-286	86	24	multikolinearitas	multikolinearita	NOUN
ijtc-286	86	25	,	,	PUNCT
ijtc-286	86	26	heterokedastisitas	heterokedastisita	NOUN
ijtc-286	86	27	,	,	PUNCT
ijtc-286	86	28	dan	dan	PROPN
ijtc-286	86	29	autokorelasi	autokorelasi	PROPN
ijtc-286	86	30	conventional	conventional	ADJ
ijtc-286	86	31	financial	financial	ADJ
ijtc-286	86	32	performance	performance	NOUN
ijtc-286	86	33	,	,	PUNCT
ijtc-286	86	34	economic	economic	ADJ
ijtc-286	86	35	value	value	NOUN
ijtc-286	86	36	added	add	VERB
ijtc-286	86	37	,	,	PUNCT
ijtc-286	86	38	human	human	ADJ
ijtc-286	86	39	economic	economic	ADJ
ijtc-286	86	40	value	value	NOUN
ijtc-286	86	41	added	add	VERB
ijtc-286	86	42	,	,	PUNCT
ijtc-286	86	43	value	value	NOUN
ijtc-286	86	44	added	add	VERB
ijtc-286	86	45	intellectual	intellectual	ADJ
ijtc-286	86	46	coefficient	coefficient	NOUN
ijtc-286	86	47	and	and	CCONJ
ijtc-286	86	48	its	its	PRON
ijtc-286	86	49	impact	impact	NOUN
ijtc-286	86	50	on	on	ADP
ijtc-286	86	51	stock	stock	NOUN
ijtc-286	86	52	return	return	NOUN
ijtc-286	86	53	of	of	ADP
ijtc-286	86	54	companies	company	NOUN
ijtc-286	86	55	operating	operate	VERB
ijtc-286	86	56	in	in	ADP
ijtc-286	86	57	energy	energy	NOUN
ijtc-286	86	58	sector	sector	NOUN
ijtc-286	86	59	in	in	ADP
ijtc-286	86	60	indonesia	indonesia	PROPN
ijtc-286	86	61	and	and	CCONJ
ijtc-286	86	62	malaysia	malaysia	PROPN
ijtc-286	86	63	anton	anton	PROPN
ijtc-286	86	64	wijaya	wijaya	PROPN
ijtc-286	86	65	229	229	NUM
ijtc-286	86	66	|	|	ADV
ijtc-286	86	67	ilomata	ilomata	PROPN
ijtc-286	86	68	international	international	ADJ
ijtc-286	86	69	journal	journal	NOUN
ijtc-286	86	70	of	of	ADP
ijtc-286	86	71	tax	tax	PROPN
ijtc-286	86	72	&	&	CCONJ
ijtc-286	86	73	accounting	accounting	PROPN
ijtc-286	86	74	volume	volume	NOUN
ijtc-286	86	75	2	2	NUM
ijtc-286	86	76	issue	issue	NOUN
ijtc-286	86	77	31	31	NUM
ijtc-286	86	78	,	,	PUNCT
ijtc-286	86	79	july	july	PROPN
ijtc-286	86	80	2021	2021	NUM
ijtc-286	86	81	for	for	ADP
ijtc-286	86	82	energy	energy	NOUN
ijtc-286	86	83	company	company	NOUN
ijtc-286	86	84	data	datum	NOUN
ijtc-286	86	85	in	in	ADP
ijtc-286	86	86	indonesia	indonesia	PROPN
ijtc-286	86	87	,	,	PUNCT
ijtc-286	86	88	the	the	DET
ijtc-286	86	89	probability	probability	NOUN
ijtc-286	86	90	value	value	NOUN
ijtc-286	86	91	of	of	ADP
ijtc-286	86	92	the	the	DET
ijtc-286	86	93	jarque	jarque	NOUN
ijtc-286	86	94	-	-	PUNCT
ijtc-286	86	95	bera	bera	NOUN
ijtc-286	86	96	test	test	NOUN
ijtc-286	86	97	results	result	NOUN
ijtc-286	86	98	using	use	VERB
ijtc-286	86	99	residual	residual	ADJ
ijtc-286	86	100	data	datum	NOUN
ijtc-286	86	101	is	be	AUX
ijtc-286	86	102	0.3611	0.3611	NUM
ijtc-286	86	103	,	,	PUNCT
ijtc-286	86	104	while	while	SCONJ
ijtc-286	86	105	for	for	SCONJ
ijtc-286	86	106	the	the	DET
ijtc-286	86	107	energy	energy	NOUN
ijtc-286	86	108	company	company	NOUN
ijtc-286	86	109	data	datum	NOUN
ijtc-286	86	110	in	in	ADP
ijtc-286	86	111	malaysia	malaysia	PROPN
ijtc-286	86	112	is	be	AUX
ijtc-286	86	113	0.728417	0.728417	NUM
ijtc-286	86	114	,	,	PUNCT
ijtc-286	86	115	where	where	SCONJ
ijtc-286	86	116	both	both	DET
ijtc-286	86	117	values	value	NOUN
ijtc-286	86	118	are	be	AUX
ijtc-286	86	119	greater	great	ADJ
ijtc-286	86	120	than	than	ADP
ijtc-286	86	121	the	the	DET
ijtc-286	86	122	test	test	NOUN
ijtc-286	86	123	probability	probability	NOUN
ijtc-286	86	124	set	set	NOUN
ijtc-286	86	125	which	which	PRON
ijtc-286	86	126	is	be	AUX
ijtc-286	86	127	equal	equal	ADJ
ijtc-286	86	128	to	to	ADP
ijtc-286	86	129	0.05	0.05	NUM
ijtc-286	86	130	.	.	PUNCT
ijtc-286	87	1	from	from	ADP
ijtc-286	87	2	this	this	DET
ijtc-286	87	3	information	information	NOUN
ijtc-286	87	4	it	it	PRON
ijtc-286	87	5	can	can	AUX
ijtc-286	87	6	be	be	AUX
ijtc-286	87	7	seen	see	VERB
ijtc-286	87	8	that	that	SCONJ
ijtc-286	87	9	the	the	DET
ijtc-286	87	10	residual	residual	ADJ
ijtc-286	87	11	data	datum	NOUN
ijtc-286	87	12	has	have	AUX
ijtc-286	87	13	been	be	AUX
ijtc-286	87	14	normally	normally	ADV
ijtc-286	87	15	distributed	distribute	VERB
ijtc-286	87	16	or	or	CCONJ
ijtc-286	87	17	in	in	ADP
ijtc-286	87	18	other	other	ADJ
ijtc-286	87	19	words	word	NOUN
ijtc-286	87	20	it	it	PRON
ijtc-286	87	21	can	can	AUX
ijtc-286	87	22	be	be	AUX
ijtc-286	87	23	concluded	conclude	VERB
ijtc-286	87	24	that	that	SCONJ
ijtc-286	87	25	there	there	PRON
ijtc-286	87	26	is	be	VERB
ijtc-286	87	27	no	no	DET
ijtc-286	87	28	normality	normality	NOUN
ijtc-286	87	29	problem	problem	NOUN
ijtc-286	87	30	in	in	ADP
ijtc-286	87	31	the	the	DET
ijtc-286	87	32	existing	exist	VERB
ijtc-286	87	33	data	datum	NOUN
ijtc-286	87	34	.	.	PUNCT
ijtc-286	88	1	multicollinearity	multicollinearity	NOUN
ijtc-286	88	2	test	test	NOUN
ijtc-286	88	3	is	be	AUX
ijtc-286	88	4	performed	perform	VERB
ijtc-286	88	5	to	to	PART
ijtc-286	88	6	detect	detect	VERB
ijtc-286	88	7	the	the	DET
ijtc-286	88	8	linear	linear	ADJ
ijtc-286	88	9	relationship	relationship	NOUN
ijtc-286	88	10	between	between	ADP
ijtc-286	88	11	independent	independent	ADJ
ijtc-286	88	12	variables	variable	NOUN
ijtc-286	88	13	.	.	PUNCT
ijtc-286	89	1	the	the	DET
ijtc-286	89	2	close	close	ADJ
ijtc-286	89	3	relationship	relationship	NOUN
ijtc-286	89	4	between	between	ADP
ijtc-286	89	5	independent	independent	ADJ
ijtc-286	89	6	variables	variable	NOUN
ijtc-286	89	7	causes	cause	VERB
ijtc-286	89	8	one	one	NUM
ijtc-286	89	9	of	of	ADP
ijtc-286	89	10	the	the	DET
ijtc-286	89	11	assumptions	assumption	NOUN
ijtc-286	89	12	to	to	PART
ijtc-286	89	13	not	not	PART
ijtc-286	89	14	be	be	AUX
ijtc-286	89	15	fulfilled	fulfil	VERB
ijtc-286	89	16	in	in	ADP
ijtc-286	89	17	an	an	DET
ijtc-286	89	18	effort	effort	NOUN
ijtc-286	89	19	to	to	PART
ijtc-286	89	20	obtain	obtain	VERB
ijtc-286	89	21	estimators	estimator	NOUN
ijtc-286	89	22	that	that	PRON
ijtc-286	89	23	are	be	AUX
ijtc-286	89	24	not	not	PART
ijtc-286	89	25	biased	biased	ADJ
ijtc-286	89	26	,	,	PUNCT
ijtc-286	89	27	linear	linear	ADJ
ijtc-286	89	28	,	,	PUNCT
ijtc-286	89	29	and	and	CCONJ
ijtc-286	89	30	have	have	VERB
ijtc-286	89	31	minimum	minimum	ADJ
ijtc-286	89	32	variants	variant	NOUN
ijtc-286	89	33	.	.	PUNCT
ijtc-286	90	1	from	from	ADP
ijtc-286	90	2	the	the	DET
ijtc-286	90	3	multicollinearity	multicollinearity	NOUN
ijtc-286	90	4	test	test	NOUN
ijtc-286	90	5	results	result	NOUN
ijtc-286	90	6	on	on	ADP
ijtc-286	90	7	energy	energy	NOUN
ijtc-286	90	8	company	company	NOUN
ijtc-286	90	9	data	datum	NOUN
ijtc-286	90	10	in	in	ADP
ijtc-286	90	11	indonesia	indonesia	PROPN
ijtc-286	90	12	and	and	CCONJ
ijtc-286	90	13	malaysia	malaysia	PROPN
ijtc-286	90	14	,	,	PUNCT
ijtc-286	90	15	there	there	PRON
ijtc-286	90	16	is	be	VERB
ijtc-286	90	17	no	no	DET
ijtc-286	90	18	correlation	correlation	NOUN
ijtc-286	90	19	between	between	ADP
ijtc-286	90	20	independent	independent	ADJ
ijtc-286	90	21	variables	variable	NOUN
ijtc-286	90	22	above	above	ADP
ijtc-286	90	23	0.85	0.85	NUM
ijtc-286	90	24	,	,	PUNCT
ijtc-286	90	25	so	so	SCONJ
ijtc-286	90	26	it	it	PRON
ijtc-286	90	27	can	can	AUX
ijtc-286	90	28	be	be	AUX
ijtc-286	90	29	concluded	conclude	VERB
ijtc-286	90	30	that	that	SCONJ
ijtc-286	90	31	from	from	ADP
ijtc-286	90	32	the	the	DET
ijtc-286	90	33	data	datum	NOUN
ijtc-286	90	34	there	there	PRON
ijtc-286	90	35	are	be	VERB
ijtc-286	90	36	no	no	DET
ijtc-286	90	37	multicollinearity	multicollinearity	NOUN
ijtc-286	90	38	problems	problem	NOUN
ijtc-286	90	39	in	in	ADP
ijtc-286	90	40	the	the	DET
ijtc-286	90	41	analysis	analysis	NOUN
ijtc-286	90	42	.	.	PUNCT
ijtc-286	91	1	table	table	NOUN
ijtc-286	91	2	3	3	NUM
ijtc-286	91	3	heterokedasticity	heterokedasticity	NOUN
ijtc-286	91	4	test	test	NOUN
ijtc-286	91	5	results	result	NOUN
ijtc-286	91	6	for	for	ADP
ijtc-286	91	7	energy	energy	NOUN
ijtc-286	91	8	companies	company	NOUN
ijtc-286	91	9	in	in	ADP
ijtc-286	91	10	indonesia	indonesia	PROPN
ijtc-286	91	11	dependent	dependent	ADJ
ijtc-286	91	12	variable	variable	NOUN
ijtc-286	91	13	:	:	PUNCT
ijtc-286	91	14	resabs	resab	VERB
ijtc-286	91	15	table	table	NOUN
ijtc-286	91	16	4	4	NUM
ijtc-286	91	17	heterokedasticity	heterokedasticity	NOUN
ijtc-286	91	18	test	test	NOUN
ijtc-286	91	19	results	result	NOUN
ijtc-286	91	20	for	for	ADP
ijtc-286	91	21	energy	energy	NOUN
ijtc-286	91	22	companies	company	NOUN
ijtc-286	91	23	in	in	ADP
ijtc-286	91	24	malaysia	malaysia	PROPN
ijtc-286	91	25	dependent	dependent	ADJ
ijtc-286	91	26	variable	variable	NOUN
ijtc-286	91	27	:	:	PUNCT
ijtc-286	91	28	resabs	resab	VERB
ijtc-286	91	29	from	from	ADP
ijtc-286	91	30	tables	table	NOUN
ijtc-286	91	31	3	3	NUM
ijtc-286	91	32	and	and	CCONJ
ijtc-286	91	33	4	4	NUM
ijtc-286	91	34	above	above	ADV
ijtc-286	91	35	,	,	PUNCT
ijtc-286	91	36	it	it	PRON
ijtc-286	91	37	can	can	AUX
ijtc-286	91	38	be	be	AUX
ijtc-286	91	39	seen	see	VERB
ijtc-286	91	40	that	that	SCONJ
ijtc-286	91	41	the	the	DET
ijtc-286	91	42	probability	probability	NOUN
ijtc-286	91	43	value	value	NOUN
ijtc-286	91	44	of	of	ADP
ijtc-286	91	45	each	each	DET
ijtc-286	91	46	independent	independent	ADJ
ijtc-286	91	47	variable	variable	ADJ
ijtc-286	91	48	coefficient	coefficient	NOUN
ijtc-286	91	49	of	of	ADP
ijtc-286	91	50	the	the	DET
ijtc-286	91	51	glacial	glacial	ADJ
ijtc-286	91	52	test	test	NOUN
ijtc-286	91	53	results	result	NOUN
ijtc-286	91	54	is	be	AUX
ijtc-286	91	55	insignificant	insignificant	ADJ
ijtc-286	91	56	or	or	CCONJ
ijtc-286	91	57	more	more	ADJ
ijtc-286	91	58	than	than	ADP
ijtc-286	91	59	5	5	NUM
ijtc-286	91	60	%	%	NOUN
ijtc-286	91	61	,	,	PUNCT
ijtc-286	91	62	so	so	SCONJ
ijtc-286	91	63	it	it	PRON
ijtc-286	91	64	can	can	AUX
ijtc-286	91	65	be	be	AUX
ijtc-286	91	66	said	say	VERB
ijtc-286	91	67	that	that	SCONJ
ijtc-286	91	68	there	there	PRON
ijtc-286	91	69	is	be	VERB
ijtc-286	91	70	no	no	DET
ijtc-286	91	71	heterocedasticity	heterocedasticity	NOUN
ijtc-286	91	72	problem	problem	NOUN
ijtc-286	91	73	in	in	ADP
ijtc-286	91	74	the	the	DET
ijtc-286	91	75	data	datum	NOUN
ijtc-286	91	76	used	use	VERB
ijtc-286	91	77	in	in	ADP
ijtc-286	91	78	the	the	DET
ijtc-286	91	79	analysis	analysis	NOUN
ijtc-286	91	80	in	in	ADP
ijtc-286	91	81	this	this	DET
ijtc-286	91	82	study	study	NOUN
ijtc-286	91	83	.	.	PUNCT
ijtc-286	92	1	to	to	PART
ijtc-286	92	2	test	test	VERB
ijtc-286	92	3	whether	whether	SCONJ
ijtc-286	92	4	there	there	PRON
ijtc-286	92	5	is	be	VERB
ijtc-286	92	6	an	an	DET
ijtc-286	92	7	autocorrelation	autocorrelation	NOUN
ijtc-286	92	8	problem	problem	NOUN
ijtc-286	92	9	,	,	PUNCT
ijtc-286	92	10	the	the	DET
ijtc-286	92	11	durbin	durbin	ADJ
ijtc-286	92	12	-	-	PUNCT
ijtc-286	92	13	watson	watson	NOUN
ijtc-286	92	14	test	test	NOUN
ijtc-286	92	15	can	can	AUX
ijtc-286	92	16	be	be	AUX
ijtc-286	92	17	used	use	VERB
ijtc-286	92	18	by	by	ADP
ijtc-286	92	19	referring	refer	VERB
ijtc-286	92	20	to	to	ADP
ijtc-286	92	21	the	the	DET
ijtc-286	92	22	durbin	durbin	ADJ
ijtc-286	92	23	-	-	PUNCT
ijtc-286	92	24	watson	watson	NOUN
ijtc-286	92	25	table	table	NOUN
ijtc-286	92	26	.	.	PUNCT
ijtc-286	93	1	the	the	DET
ijtc-286	93	2	value	value	NOUN
ijtc-286	93	3	of	of	ADP
ijtc-286	93	4	d	d	PROPN
ijtc-286	93	5	was	be	AUX
ijtc-286	93	6	obtained	obtain	VERB
ijtc-286	93	7	from	from	ADP
ijtc-286	93	8	the	the	DET
ijtc-286	93	9	regression	regression	NOUN
ijtc-286	93	10	results	result	NOUN
ijtc-286	93	11	in	in	ADP
ijtc-286	93	12	the	the	DET
ijtc-286	93	13	amount	amount	NOUN
ijtc-286	93	14	of	of	ADP
ijtc-286	93	15	2,066	2,066	NUM
ijtc-286	93	16	,	,	PUNCT
ijtc-286	93	17	with	with	ADP
ijtc-286	93	18	the	the	DET
ijtc-286	93	19	amount	amount	NOUN
ijtc-286	93	20	of	of	ADP
ijtc-286	93	21	data	datum	NOUN
ijtc-286	93	22	processed	process	VERB
ijtc-286	93	23	in	in	ADP
ijtc-286	93	24	the	the	DET
ijtc-286	93	25	regression	regression	NOUN
ijtc-286	93	26	of	of	ADP
ijtc-286	93	27	160	160	NUM
ijtc-286	93	28	for	for	ADP
ijtc-286	93	29	energy	energy	NOUN
ijtc-286	93	30	company	company	NOUN
ijtc-286	93	31	data	datum	NOUN
ijtc-286	93	32	in	in	ADP
ijtc-286	93	33	indonesia	indonesia	PROPN
ijtc-286	93	34	and	and	CCONJ
ijtc-286	93	35	the	the	DET
ijtc-286	93	36	d	d	PROPN
ijtc-286	93	37	value	value	NOUN
ijtc-286	93	38	of	of	ADP
ijtc-286	93	39	2,022	2,022	NUM
ijtc-286	93	40	,	,	PUNCT
ijtc-286	93	41	with	with	ADP
ijtc-286	93	42	the	the	DET
ijtc-286	93	43	amount	amount	NOUN
ijtc-286	93	44	of	of	ADP
ijtc-286	93	45	data	datum	NOUN
ijtc-286	93	46	processed	process	VERB
ijtc-286	93	47	in	in	ADP
ijtc-286	93	48	the	the	DET
ijtc-286	93	49	regression	regression	NOUN
ijtc-286	93	50	of	of	ADP
ijtc-286	93	51	105	105	NUM
ijtc-286	93	52	for	for	ADP
ijtc-286	93	53	the	the	DET
ijtc-286	93	54	energy	energy	NOUN
ijtc-286	93	55	company	company	NOUN
ijtc-286	93	56	data	datum	NOUN
ijtc-286	93	57	in	in	ADP
ijtc-286	93	58	malaysia	malaysia	PROPN
ijtc-286	93	59	.	.	PUNCT
ijtc-286	94	1	referring	refer	VERB
ijtc-286	94	2	to	to	ADP
ijtc-286	94	3	the	the	DET
ijtc-286	94	4	existing	exist	VERB
ijtc-286	94	5	data	datum	NOUN
ijtc-286	94	6	,	,	PUNCT
ijtc-286	94	7	the	the	DET
ijtc-286	94	8	durbin	durbin	ADJ
ijtc-286	94	9	-	-	PUNCT
ijtc-286	94	10	watson	watson	NOUN
ijtc-286	94	11	table	table	NOUN
ijtc-286	94	12	sets	set	VERB
ijtc-286	94	13	the	the	DET
ijtc-286	94	14	d	d	PROPN
ijtc-286	94	15	value	value	NOUN
ijtc-286	94	16	limit	limit	NOUN
ijtc-286	94	17	where	where	SCONJ
ijtc-286	94	18	there	there	PRON
ijtc-286	94	19	is	be	VERB
ijtc-286	94	20	no	no	DET
ijtc-286	94	21	autocorrelation	autocorrelation	NOUN
ijtc-286	94	22	problem	problem	NOUN
ijtc-286	94	23	at	at	ADP
ijtc-286	94	24	variable	variable	ADJ
ijtc-286	94	25	coefficient	coefficient	NOUN
ijtc-286	94	26	prob	prob	PROPN
ijtc-286	94	27	tato	tato	PROPN
ijtc-286	94	28	-0.142200	-0.142200	PROPN
ijtc-286	94	29	0.6692	0.6692	NUM
ijtc-286	94	30	cr	cr	PROPN
ijtc-286	94	31	-0.014397	-0.014397	VERB
ijtc-286	94	32	0.7699	0.7699	NUM
ijtc-286	94	33	der	der	NOUN
ijtc-286	94	34	0.207363	0.207363	NUM
ijtc-286	94	35	0.3052	0.3052	NUM
ijtc-286	94	36	roa	roa	NOUN
ijtc-286	94	37	0.268867	0.268867	NUM
ijtc-286	94	38	0.8753	0.8753	NUM
ijtc-286	94	39	eva	eva	NOUN
ijtc-286	94	40	-5.818794	-5.818794	PROPN
ijtc-286	94	41	0.7523	0.7523	NUM
ijtc-286	94	42	heva	heva	PROPN
ijtc-286	94	43	-1.534235	-1.534235	PROPN
ijtc-286	94	44	0.8358	0.8358	NUM
ijtc-286	94	45	vaic	vaic	ADV
ijtc-286	94	46	-0.005795	-0.005795	VERB
ijtc-286	95	1	0.3659	0.3659	NUM
ijtc-286	95	2	variable	variable	ADJ
ijtc-286	95	3	coefficient	coefficient	NOUN
ijtc-286	95	4	prob	prob	PROPN
ijtc-286	95	5	tato	tato	PROPN
ijtc-286	95	6	-0.047525	-0.047525	PROPN
ijtc-286	95	7	0.8467	0.8467	NUM
ijtc-286	95	8	cr	cr	NOUN
ijtc-286	95	9	0.072356	0.072356	NUM
ijtc-286	95	10	0.8199	0.8199	NUM
ijtc-286	95	11	der	der	NOUN
ijtc-286	95	12	0.088064	0.088064	NUM
ijtc-286	95	13	0.8535	0.8535	NUM
ijtc-286	95	14	roa	roa	NOUN
ijtc-286	95	15	0.705433	0.705433	NUM
ijtc-286	95	16	0.3359	0.3359	NUM
ijtc-286	95	17	eva	eva	NOUN
ijtc-286	95	18	0.051327	0.051327	NUM
ijtc-286	95	19	0.8534	0.8534	NUM
ijtc-286	95	20	heva	heva	ADJ
ijtc-286	95	21	-0.180772	-0.180772	NOUN
ijtc-286	95	22	0.5267	0.5267	NUM
ijtc-286	95	23	vaic	vaic	ADV
ijtc-286	95	24	-0.006784	-0.006784	NOUN
ijtc-286	95	25	0.9223	0.9223	NUM
ijtc-286	95	26	conventional	conventional	ADJ
ijtc-286	95	27	financial	financial	ADJ
ijtc-286	95	28	performance	performance	NOUN
ijtc-286	95	29	,	,	PUNCT
ijtc-286	95	30	economic	economic	ADJ
ijtc-286	95	31	value	value	NOUN
ijtc-286	95	32	added	add	VERB
ijtc-286	95	33	,	,	PUNCT
ijtc-286	95	34	human	human	ADJ
ijtc-286	95	35	economic	economic	ADJ
ijtc-286	95	36	value	value	NOUN
ijtc-286	95	37	added	add	VERB
ijtc-286	95	38	,	,	PUNCT
ijtc-286	95	39	value	value	NOUN
ijtc-286	95	40	added	add	VERB
ijtc-286	95	41	intellectual	intellectual	ADJ
ijtc-286	95	42	coefficient	coefficient	NOUN
ijtc-286	95	43	and	and	CCONJ
ijtc-286	95	44	its	its	PRON
ijtc-286	95	45	impact	impact	NOUN
ijtc-286	95	46	on	on	ADP
ijtc-286	95	47	stock	stock	NOUN
ijtc-286	95	48	return	return	NOUN
ijtc-286	95	49	of	of	ADP
ijtc-286	95	50	companies	company	NOUN
ijtc-286	95	51	operating	operate	VERB
ijtc-286	95	52	in	in	ADP
ijtc-286	95	53	energy	energy	NOUN
ijtc-286	95	54	sector	sector	NOUN
ijtc-286	95	55	in	in	ADP
ijtc-286	95	56	indonesia	indonesia	PROPN
ijtc-286	95	57	and	and	CCONJ
ijtc-286	95	58	malaysia	malaysia	PROPN
ijtc-286	95	59	anton	anton	PROPN
ijtc-286	95	60	wijaya	wijaya	PROPN
ijtc-286	95	61	230	230	NUM
ijtc-286	95	62	|	|	CCONJ
ijtc-286	95	63	ilomata	ilomata	PROPN
ijtc-286	95	64	international	international	ADJ
ijtc-286	95	65	journal	journal	NOUN
ijtc-286	95	66	of	of	ADP
ijtc-286	95	67	tax	tax	PROPN
ijtc-286	95	68	&	&	CCONJ
ijtc-286	95	69	accounting	accounting	PROPN
ijtc-286	95	70	volume	volume	NOUN
ijtc-286	95	71	2	2	NUM
ijtc-286	95	72	issue	issue	NOUN
ijtc-286	95	73	31	31	NUM
ijtc-286	95	74	,	,	PUNCT
ijtc-286	95	75	july	july	PROPN
ijtc-286	95	76	2021	2021	NUM
ijtc-286	95	77	approximately	approximately	ADV
ijtc-286	95	78	2	2	NUM
ijtc-286	95	79	.	.	PUNCT
ijtc-286	96	1	furthermore	furthermore	ADV
ijtc-286	96	2	,	,	PUNCT
ijtc-286	96	3	given	give	VERB
ijtc-286	96	4	that	that	SCONJ
ijtc-286	96	5	the	the	DET
ijtc-286	96	6	d	d	PROPN
ijtc-286	96	7	value	value	NOUN
ijtc-286	96	8	obtained	obtain	VERB
ijtc-286	96	9	from	from	ADP
ijtc-286	96	10	the	the	DET
ijtc-286	96	11	regression	regression	NOUN
ijtc-286	96	12	results	result	NOUN
ijtc-286	96	13	is	be	AUX
ijtc-286	96	14	2,066	2,066	NUM
ijtc-286	96	15	and	and	CCONJ
ijtc-286	96	16	2,022	2,022	NUM
ijtc-286	96	17	,	,	PUNCT
ijtc-286	96	18	it	it	PRON
ijtc-286	96	19	can	can	AUX
ijtc-286	96	20	be	be	AUX
ijtc-286	96	21	concluded	conclude	VERB
ijtc-286	96	22	that	that	SCONJ
ijtc-286	96	23	the	the	DET
ijtc-286	96	24	analyzed	analyze	VERB
ijtc-286	96	25	data	datum	NOUN
ijtc-286	96	26	there	there	PRON
ijtc-286	96	27	is	be	VERB
ijtc-286	96	28	no	no	DET
ijtc-286	96	29	autocorrelation	autocorrelation	NOUN
ijtc-286	96	30	problem	problem	NOUN
ijtc-286	96	31	.	.	PUNCT
ijtc-286	97	1	regression	regression	NOUN
ijtc-286	97	2	result	result	NOUN
ijtc-286	97	3	based	base	VERB
ijtc-286	97	4	on	on	ADP
ijtc-286	97	5	panel	panel	NOUN
ijtc-286	97	6	data	datum	NOUN
ijtc-286	97	7	regression	regression	NOUN
ijtc-286	97	8	analysis	analysis	NOUN
ijtc-286	97	9	using	use	VERB
ijtc-286	97	10	the	the	DET
ijtc-286	97	11	ols	ol	NOUN
ijtc-286	97	12	method	method	NOUN
ijtc-286	97	13	with	with	ADP
ijtc-286	97	14	the	the	DET
ijtc-286	97	15	common	common	ADJ
ijtc-286	97	16	effect	effect	NOUN
ijtc-286	97	17	model	model	NOUN
ijtc-286	97	18	as	as	ADP
ijtc-286	97	19	the	the	DET
ijtc-286	97	20	chosen	choose	VERB
ijtc-286	97	21	model	model	NOUN
ijtc-286	97	22	,	,	PUNCT
ijtc-286	97	23	a	a	DET
ijtc-286	97	24	regression	regression	NOUN
ijtc-286	97	25	result	result	NOUN
ijtc-286	97	26	is	be	AUX
ijtc-286	97	27	obtained	obtain	VERB
ijtc-286	97	28	that	that	PRON
ijtc-286	97	29	illustrates	illustrate	VERB
ijtc-286	97	30	the	the	DET
ijtc-286	97	31	effect	effect	NOUN
ijtc-286	97	32	of	of	ADP
ijtc-286	97	33	total	total	ADJ
ijtc-286	97	34	asset	asset	NOUN
ijtc-286	97	35	turnover	turnover	NOUN
ijtc-286	97	36	,	,	PUNCT
ijtc-286	97	37	current	current	ADJ
ijtc-286	97	38	assets	asset	NOUN
ijtc-286	97	39	,	,	PUNCT
ijtc-286	97	40	debt	debt	NOUN
ijtc-286	97	41	to	to	ADP
ijtc-286	97	42	equity	equity	NOUN
ijtc-286	97	43	ratio	ratio	NOUN
ijtc-286	97	44	,	,	PUNCT
ijtc-286	97	45	return	return	VERB
ijtc-286	97	46	on	on	ADP
ijtc-286	97	47	assets	asset	NOUN
ijtc-286	97	48	,	,	PUNCT
ijtc-286	97	49	economic	economic	ADJ
ijtc-286	97	50	value	value	NOUN
ijtc-286	97	51	added	add	VERB
ijtc-286	97	52	,	,	PUNCT
ijtc-286	97	53	human	human	ADJ
ijtc-286	97	54	economic	economic	ADJ
ijtc-286	97	55	value	value	NOUN
ijtc-286	97	56	added	add	VERB
ijtc-286	97	57	,	,	PUNCT
ijtc-286	97	58	and	and	CCONJ
ijtc-286	97	59	value	value	NOUN
ijtc-286	97	60	added	add	VERB
ijtc-286	97	61	intellectual	intellectual	ADJ
ijtc-286	97	62	capital	capital	NOUN
ijtc-286	97	63	to	to	ADP
ijtc-286	97	64	stock	stock	NOUN
ijtc-286	97	65	returns	return	NOUN
ijtc-286	97	66	as	as	SCONJ
ijtc-286	97	67	shown	show	VERB
ijtc-286	97	68	in	in	ADP
ijtc-286	97	69	table	table	NOUN
ijtc-286	97	70	5	5	NUM
ijtc-286	97	71	as	as	SCONJ
ijtc-286	97	72	follows	follow	VERB
ijtc-286	97	73	:	:	PUNCT
ijtc-286	97	74	table	table	NOUN
ijtc-286	97	75	5	5	NUM
ijtc-286	97	76	regression	regression	NOUN
ijtc-286	97	77	results	result	NOUN
ijtc-286	97	78	of	of	ADP
ijtc-286	97	79	energy	energy	NOUN
ijtc-286	97	80	company	company	NOUN
ijtc-286	97	81	data	datum	NOUN
ijtc-286	97	82	in	in	ADP
ijtc-286	97	83	indonesia	indonesia	PROPN
ijtc-286	97	84	and	and	CCONJ
ijtc-286	97	85	malaysia	malaysia	PROPN
ijtc-286	97	86	dependent	dependent	ADJ
ijtc-286	97	87	variable	variable	ADJ
ijtc-286	97	88	sr	sr	PROPN
ijtc-286	97	89	(	(	PUNCT
ijtc-286	97	90	indonesia	indonesia	PROPN
ijtc-286	97	91	)	)	PUNCT
ijtc-286	97	92	sr	sr	PROPN
ijtc-286	97	93	(	(	PUNCT
ijtc-286	97	94	malaysia	malaysia	PROPN
ijtc-286	97	95	)	)	PUNCT
ijtc-286	97	96	independent	independent	ADJ
ijtc-286	97	97	variable	variable	NOUN
ijtc-286	97	98	c	c	PROPN
ijtc-286	97	99	0.472936	0.472936	NUM
ijtc-286	97	100	10.16090	10.16090	NUM
ijtc-286	97	101	tato	tato	NOUN
ijtc-286	97	102	1.303983	1.303983	NUM
ijtc-286	97	103	1.333708	1.333708	NUM
ijtc-286	97	104	*	*	PUNCT
ijtc-286	97	105	*	*	PUNCT
ijtc-286	97	106	*	*	X
ijtc-286	97	107	cr	cr	ADP
ijtc-286	97	108	0.133041	0.133041	NUM
ijtc-286	97	109	0.873381	0.873381	NUM
ijtc-286	97	110	der	der	NOUN
ijtc-286	97	111	0.893373	0.893373	NUM
ijtc-286	97	112	*	*	PUNCT
ijtc-286	97	113	*	*	PUNCT
ijtc-286	97	114	0.303474	0.303474	NUM
ijtc-286	97	115	roa	roa	NOUN
ijtc-286	97	116	1.731458	1.731458	NUM
ijtc-286	97	117	1.827673	1.827673	NUM
ijtc-286	97	118	eva	eva	NOUN
ijtc-286	97	119	0.524723	0.524723	NUM
ijtc-286	97	120	*	*	PUNCT
ijtc-286	97	121	*	*	PUNCT
ijtc-286	97	122	*	*	PUNCT
ijtc-286	98	1	1.022512	1.022512	NUM
ijtc-286	98	2	*	*	PUNCT
ijtc-286	98	3	*	*	PUNCT
ijtc-286	98	4	heva	heva	PROPN
ijtc-286	98	5	0.628547	0.628547	NUM
ijtc-286	98	6	*	*	PUNCT
ijtc-286	98	7	*	*	PUNCT
ijtc-286	98	8	0.779515	0.779515	NUM
ijtc-286	98	9	vaic	vaic	ADV
ijtc-286	98	10	0.032690	0.032690	NUM
ijtc-286	98	11	*	*	PUNCT
ijtc-286	98	12	*	*	PUNCT
ijtc-286	98	13	*	*	PUNCT
ijtc-286	98	14	0.296690	0.296690	NUM
ijtc-286	98	15	*	*	PUNCT
ijtc-286	98	16	*	*	PUNCT
ijtc-286	98	17	*	*	PUNCT
ijtc-286	98	18	note	note	NOUN
ijtc-286	98	19	:	:	PUNCT
ijtc-286	99	1	*	*	PUNCT
ijtc-286	99	2	*	*	PUNCT
ijtc-286	99	3	and	and	CCONJ
ijtc-286	99	4	*	*	PUNCT
ijtc-286	99	5	*	*	PUNCT
ijtc-286	99	6	*	*	PUNCT
ijtc-286	99	7	show	show	VERB
ijtc-286	99	8	significant	significant	ADJ
ijtc-286	99	9	level	level	NOUN
ijtc-286	99	10	of	of	ADP
ijtc-286	99	11	5	5	NUM
ijtc-286	99	12	%	%	NOUN
ijtc-286	99	13	dan	dan	PROPN
ijtc-286	99	14	10	10	NUM
ijtc-286	99	15	%	%	NOUN
ijtc-286	99	16	respectively	respectively	ADV
ijtc-286	99	17	the	the	DET
ijtc-286	99	18	results	result	NOUN
ijtc-286	99	19	of	of	ADP
ijtc-286	99	20	data	datum	NOUN
ijtc-286	99	21	analysis	analysis	NOUN
ijtc-286	99	22	of	of	ADP
ijtc-286	99	23	energy	energy	NOUN
ijtc-286	99	24	companies	company	NOUN
ijtc-286	99	25	in	in	ADP
ijtc-286	99	26	indonesia	indonesia	PROPN
ijtc-286	99	27	show	show	VERB
ijtc-286	99	28	that	that	SCONJ
ijtc-286	99	29	total	total	ADJ
ijtc-286	99	30	asset	asset	NOUN
ijtc-286	99	31	turnover	turnover	NOUN
ijtc-286	99	32	has	have	VERB
ijtc-286	99	33	no	no	DET
ijtc-286	99	34	significant	significant	ADJ
ijtc-286	99	35	effect	effect	NOUN
ijtc-286	99	36	on	on	ADP
ijtc-286	99	37	stock	stock	NOUN
ijtc-286	99	38	returns	return	NOUN
ijtc-286	99	39	,	,	PUNCT
ijtc-286	99	40	while	while	SCONJ
ijtc-286	99	41	in	in	ADP
ijtc-286	99	42	malaysia	malaysia	NOUN
ijtc-286	99	43	it	it	PRON
ijtc-286	99	44	shows	show	VERB
ijtc-286	99	45	a	a	DET
ijtc-286	99	46	positive	positive	ADJ
ijtc-286	99	47	and	and	CCONJ
ijtc-286	99	48	significant	significant	ADJ
ijtc-286	99	49	effect	effect	NOUN
ijtc-286	99	50	.	.	PUNCT
ijtc-286	100	1	this	this	DET
ijtc-286	100	2	positive	positive	ADJ
ijtc-286	100	3	and	and	CCONJ
ijtc-286	100	4	significant	significant	ADJ
ijtc-286	100	5	influence	influence	NOUN
ijtc-286	100	6	in	in	ADP
ijtc-286	100	7	malaysia	malaysia	PROPN
ijtc-286	100	8	further	far	ADV
ijtc-286	100	9	confirms	confirm	VERB
ijtc-286	100	10	the	the	DET
ijtc-286	100	11	results	result	NOUN
ijtc-286	100	12	of	of	ADP
ijtc-286	100	13	previous	previous	ADJ
ijtc-286	100	14	studies	study	NOUN
ijtc-286	100	15	which	which	PRON
ijtc-286	100	16	have	have	AUX
ijtc-286	100	17	been	be	AUX
ijtc-286	100	18	conducted	conduct	VERB
ijtc-286	100	19	by	by	ADP
ijtc-286	100	20	several	several	ADJ
ijtc-286	100	21	researchers	researcher	NOUN
ijtc-286	100	22	such	such	ADJ
ijtc-286	100	23	as	as	ADP
ijtc-286	100	24	zamzami	zamzami	NOUN
ijtc-286	100	25	and	and	CCONJ
ijtc-286	100	26	afif	afif	PROPN
ijtc-286	100	27	(	(	PUNCT
ijtc-286	100	28	2015	2015	NUM
ijtc-286	100	29	)	)	PUNCT
ijtc-286	100	30	,	,	PUNCT
ijtc-286	100	31	yuliantari	yuliantari	NOUN
ijtc-286	100	32	and	and	CCONJ
ijtc-286	100	33	sujana	sujana	PROPN
ijtc-286	100	34	(	(	PUNCT
ijtc-286	100	35	2014	2014	NUM
ijtc-286	100	36	)	)	PUNCT
ijtc-286	100	37	,	,	PUNCT
ijtc-286	100	38	and	and	CCONJ
ijtc-286	100	39	medyawati	medyawati	NOUN
ijtc-286	100	40	and	and	CCONJ
ijtc-286	100	41	yunanto	yunanto	PROPN
ijtc-286	100	42	(	(	PUNCT
ijtc-286	100	43	2017	2017	NUM
ijtc-286	100	44	)	)	PUNCT
ijtc-286	100	45	.	.	PUNCT
ijtc-286	101	1	the	the	DET
ijtc-286	101	2	insignificant	insignificant	ADJ
ijtc-286	101	3	effect	effect	NOUN
ijtc-286	101	4	of	of	ADP
ijtc-286	101	5	the	the	DET
ijtc-286	101	6	current	current	ADJ
ijtc-286	101	7	ratio	ratio	NOUN
ijtc-286	101	8	variable	variable	NOUN
ijtc-286	101	9	on	on	ADP
ijtc-286	101	10	stock	stock	NOUN
ijtc-286	101	11	returns	return	NOUN
ijtc-286	101	12	is	be	AUX
ijtc-286	101	13	equally	equally	ADV
ijtc-286	101	14	shown	show	VERB
ijtc-286	101	15	by	by	ADP
ijtc-286	101	16	data	datum	NOUN
ijtc-286	101	17	in	in	ADP
ijtc-286	101	18	both	both	CCONJ
ijtc-286	101	19	the	the	DET
ijtc-286	101	20	two	two	NUM
ijtc-286	101	21	countries	country	NOUN
ijtc-286	101	22	of	of	ADP
ijtc-286	101	23	indonesia	indonesia	PROPN
ijtc-286	101	24	and	and	CCONJ
ijtc-286	101	25	malaysia	malaysia	PROPN
ijtc-286	101	26	.	.	PUNCT
ijtc-286	102	1	the	the	DET
ijtc-286	102	2	limited	limited	ADJ
ijtc-286	102	3	number	number	NOUN
ijtc-286	102	4	of	of	ADP
ijtc-286	102	5	population	population	NOUN
ijtc-286	102	6	of	of	ADP
ijtc-286	102	7	companies	company	NOUN
ijtc-286	102	8	engaged	engage	VERB
ijtc-286	102	9	in	in	ADP
ijtc-286	102	10	the	the	DET
ijtc-286	102	11	energy	energy	NOUN
ijtc-286	102	12	sector	sector	NOUN
ijtc-286	102	13	is	be	AUX
ijtc-286	102	14	indicated	indicate	VERB
ijtc-286	102	15	as	as	ADP
ijtc-286	102	16	one	one	NUM
ijtc-286	102	17	of	of	ADP
ijtc-286	102	18	the	the	DET
ijtc-286	102	19	causes	cause	NOUN
ijtc-286	102	20	of	of	ADP
ijtc-286	102	21	this	this	DET
ijtc-286	102	22	significant	significant	ADJ
ijtc-286	102	23	result	result	NOUN
ijtc-286	102	24	,	,	PUNCT
ijtc-286	102	25	where	where	SCONJ
ijtc-286	102	26	there	there	PRON
ijtc-286	102	27	are	be	VERB
ijtc-286	102	28	no	no	ADV
ijtc-286	102	29	more	more	ADJ
ijtc-286	102	30	than	than	ADP
ijtc-286	102	31	40	40	NUM
ijtc-286	102	32	companies	company	NOUN
ijtc-286	102	33	in	in	ADP
ijtc-286	102	34	indonesia	indonesia	PROPN
ijtc-286	102	35	and	and	CCONJ
ijtc-286	102	36	no	no	DET
ijtc-286	102	37	more	more	ADJ
ijtc-286	102	38	than	than	ADP
ijtc-286	102	39	30	30	NUM
ijtc-286	102	40	companies	company	NOUN
ijtc-286	102	41	in	in	ADP
ijtc-286	102	42	malaysia	malaysia	PROPN
ijtc-286	102	43	engaged	engage	VERB
ijtc-286	102	44	in	in	ADP
ijtc-286	102	45	the	the	DET
ijtc-286	102	46	energy	energy	NOUN
ijtc-286	102	47	sector	sector	NOUN
ijtc-286	102	48	,	,	PUNCT
ijtc-286	102	49	and	and	CCONJ
ijtc-286	102	50	not	not	PART
ijtc-286	102	51	the	the	DET
ijtc-286	102	52	entire	entire	ADJ
ijtc-286	102	53	population	population	NOUN
ijtc-286	102	54	meets	meet	VERB
ijtc-286	102	55	the	the	DET
ijtc-286	102	56	criteria	criterion	NOUN
ijtc-286	102	57	of	of	ADP
ijtc-286	102	58	purposive	purposive	ADJ
ijtc-286	102	59	sampling	sampling	NOUN
ijtc-286	102	60	to	to	PART
ijtc-286	102	61	be	be	AUX
ijtc-286	102	62	analyzed	analyze	VERB
ijtc-286	102	63	as	as	ADP
ijtc-286	102	64	a	a	DET
ijtc-286	102	65	sample	sample	NOUN
ijtc-286	102	66	.	.	PUNCT
ijtc-286	103	1	for	for	ADP
ijtc-286	103	2	the	the	DET
ijtc-286	103	3	debt	debt	NOUN
ijtc-286	103	4	to	to	ADP
ijtc-286	103	5	quity	quity	NOUN
ijtc-286	103	6	ratio	ratio	NOUN
ijtc-286	103	7	variable	variable	NOUN
ijtc-286	103	8	,	,	PUNCT
ijtc-286	103	9	the	the	DET
ijtc-286	103	10	negative	negative	ADJ
ijtc-286	103	11	sign	sign	NOUN
ijtc-286	103	12	on	on	ADP
ijtc-286	103	13	the	the	DET
ijtc-286	103	14	coefficient	coefficient	NOUN
ijtc-286	103	15	is	be	AUX
ijtc-286	103	16	shown	show	VERB
ijtc-286	103	17	by	by	ADP
ijtc-286	103	18	all	all	DET
ijtc-286	103	19	the	the	DET
ijtc-286	103	20	data	datum	NOUN
ijtc-286	103	21	in	in	ADP
ijtc-286	103	22	indonesia	indonesia	PROPN
ijtc-286	103	23	and	and	CCONJ
ijtc-286	103	24	malaysia	malaysia	PROPN
ijtc-286	103	25	,	,	PUNCT
ijtc-286	103	26	only	only	ADV
ijtc-286	103	27	for	for	ADP
ijtc-286	103	28	the	the	DET
ijtc-286	103	29	regression	regression	NOUN
ijtc-286	103	30	results	result	NOUN
ijtc-286	103	31	in	in	ADP
ijtc-286	103	32	indonesia	indonesia	PROPN
ijtc-286	103	33	the	the	DET
ijtc-286	103	34	effect	effect	NOUN
ijtc-286	103	35	of	of	ADP
ijtc-286	103	36	the	the	DET
ijtc-286	103	37	debt	debt	NOUN
ijtc-286	103	38	to	to	ADP
ijtc-286	103	39	quity	quity	ADJ
ijtc-286	103	40	ratio	ratio	NOUN
ijtc-286	103	41	on	on	ADP
ijtc-286	103	42	stock	stock	NOUN
ijtc-286	103	43	returns	return	NOUN
ijtc-286	103	44	is	be	AUX
ijtc-286	103	45	proven	prove	VERB
ijtc-286	103	46	significant	significant	ADJ
ijtc-286	103	47	,	,	PUNCT
ijtc-286	103	48	while	while	SCONJ
ijtc-286	103	49	data	datum	NOUN
ijtc-286	103	50	in	in	ADP
ijtc-286	103	51	malaysia	malaysia	PROPN
ijtc-286	103	52	shows	show	VERB
ijtc-286	103	53	the	the	DET
ijtc-286	103	54	conventional	conventional	ADJ
ijtc-286	103	55	financial	financial	ADJ
ijtc-286	103	56	performance	performance	NOUN
ijtc-286	103	57	,	,	PUNCT
ijtc-286	103	58	economic	economic	ADJ
ijtc-286	103	59	value	value	NOUN
ijtc-286	103	60	added	add	VERB
ijtc-286	103	61	,	,	PUNCT
ijtc-286	103	62	human	human	ADJ
ijtc-286	103	63	economic	economic	ADJ
ijtc-286	103	64	value	value	NOUN
ijtc-286	103	65	added	add	VERB
ijtc-286	103	66	,	,	PUNCT
ijtc-286	103	67	value	value	NOUN
ijtc-286	103	68	added	add	VERB
ijtc-286	103	69	intellectual	intellectual	ADJ
ijtc-286	103	70	coefficient	coefficient	NOUN
ijtc-286	103	71	and	and	CCONJ
ijtc-286	103	72	its	its	PRON
ijtc-286	103	73	impact	impact	NOUN
ijtc-286	103	74	on	on	ADP
ijtc-286	103	75	stock	stock	NOUN
ijtc-286	103	76	return	return	NOUN
ijtc-286	103	77	of	of	ADP
ijtc-286	103	78	companies	company	NOUN
ijtc-286	103	79	operating	operate	VERB
ijtc-286	103	80	in	in	ADP
ijtc-286	103	81	energy	energy	NOUN
ijtc-286	103	82	sector	sector	NOUN
ijtc-286	103	83	in	in	ADP
ijtc-286	103	84	indonesia	indonesia	PROPN
ijtc-286	103	85	and	and	CCONJ
ijtc-286	103	86	malaysia	malaysia	PROPN
ijtc-286	103	87	anton	anton	PROPN
ijtc-286	103	88	wijaya	wijaya	PROPN
ijtc-286	103	89	231	231	NUM
ijtc-286	103	90	|	|	ADV
ijtc-286	103	91	ilomata	ilomata	PROPN
ijtc-286	103	92	international	international	ADJ
ijtc-286	103	93	journal	journal	NOUN
ijtc-286	103	94	of	of	ADP
ijtc-286	103	95	tax	tax	PROPN
ijtc-286	103	96	&	&	CCONJ
ijtc-286	103	97	accounting	accounting	PROPN
ijtc-286	103	98	volume	volume	NOUN
ijtc-286	103	99	2	2	NUM
ijtc-286	103	100	issue	issue	NOUN
ijtc-286	103	101	31	31	NUM
ijtc-286	103	102	,	,	PUNCT
ijtc-286	103	103	july	july	PROPN
ijtc-286	103	104	2021	2021	NUM
ijtc-286	103	105	opposite	opposite	NOUN
ijtc-286	103	106	.	.	PUNCT
ijtc-286	104	1	the	the	DET
ijtc-286	104	2	insignificant	insignificant	ADJ
ijtc-286	104	3	effect	effect	NOUN
ijtc-286	104	4	of	of	ADP
ijtc-286	104	5	the	the	DET
ijtc-286	104	6	variable	variable	ADJ
ijtc-286	104	7	return	return	NOUN
ijtc-286	104	8	on	on	ADP
ijtc-286	104	9	assets	asset	NOUN
ijtc-286	104	10	on	on	ADP
ijtc-286	104	11	stock	stock	NOUN
ijtc-286	104	12	returns	return	NOUN
ijtc-286	104	13	is	be	AUX
ijtc-286	104	14	equally	equally	ADV
ijtc-286	104	15	shown	show	VERB
ijtc-286	104	16	by	by	ADP
ijtc-286	104	17	data	datum	NOUN
ijtc-286	104	18	in	in	ADP
ijtc-286	104	19	both	both	CCONJ
ijtc-286	104	20	the	the	DET
ijtc-286	104	21	two	two	NUM
ijtc-286	104	22	countries	country	NOUN
ijtc-286	104	23	of	of	ADP
ijtc-286	104	24	indonesia	indonesia	PROPN
ijtc-286	104	25	and	and	CCONJ
ijtc-286	104	26	malaysia	malaysia	PROPN
ijtc-286	104	27	.	.	PUNCT
ijtc-286	105	1	as	as	ADP
ijtc-286	105	2	with	with	ADP
ijtc-286	105	3	the	the	DET
ijtc-286	105	4	current	current	ADJ
ijtc-286	105	5	ratio	ratio	NOUN
ijtc-286	105	6	,	,	PUNCT
ijtc-286	105	7	the	the	DET
ijtc-286	105	8	limited	limited	ADJ
ijtc-286	105	9	number	number	NOUN
ijtc-286	105	10	of	of	ADP
ijtc-286	105	11	samples	sample	NOUN
ijtc-286	105	12	is	be	AUX
ijtc-286	105	13	indicated	indicate	VERB
ijtc-286	105	14	to	to	PART
ijtc-286	105	15	be	be	AUX
ijtc-286	105	16	a	a	DET
ijtc-286	105	17	cause	cause	NOUN
ijtc-286	105	18	of	of	ADP
ijtc-286	105	19	insignificant	insignificant	ADJ
ijtc-286	105	20	results	result	NOUN
ijtc-286	105	21	.	.	PUNCT
ijtc-286	106	1	another	another	DET
ijtc-286	106	2	factor	factor	NOUN
ijtc-286	106	3	that	that	PRON
ijtc-286	106	4	may	may	AUX
ijtc-286	106	5	be	be	AUX
ijtc-286	106	6	the	the	DET
ijtc-286	106	7	cause	cause	NOUN
ijtc-286	106	8	of	of	ADP
ijtc-286	106	9	the	the	DET
ijtc-286	106	10	insignificant	insignificant	ADJ
ijtc-286	106	11	influence	influence	NOUN
ijtc-286	106	12	of	of	ADP
ijtc-286	106	13	return	return	NOUN
ijtc-286	106	14	on	on	ADP
ijtc-286	106	15	assets	asset	NOUN
ijtc-286	106	16	on	on	ADP
ijtc-286	106	17	stock	stock	NOUN
ijtc-286	106	18	returns	return	NOUN
ijtc-286	106	19	is	be	AUX
ijtc-286	106	20	the	the	DET
ijtc-286	106	21	existence	existence	NOUN
ijtc-286	106	22	of	of	ADP
ijtc-286	106	23	other	other	ADJ
ijtc-286	106	24	variables	variable	NOUN
ijtc-286	106	25	in	in	ADP
ijtc-286	106	26	the	the	DET
ijtc-286	106	27	data	datum	NOUN
ijtc-286	106	28	processing	processing	NOUN
ijtc-286	106	29	.	.	PUNCT
ijtc-286	107	1	as	as	SCONJ
ijtc-286	107	2	is	be	AUX
ijtc-286	107	3	known	know	VERB
ijtc-286	107	4	,	,	PUNCT
ijtc-286	107	5	the	the	DET
ijtc-286	107	6	existence	existence	NOUN
ijtc-286	107	7	of	of	ADP
ijtc-286	107	8	a	a	DET
ijtc-286	107	9	control	control	NOUN
ijtc-286	107	10	variable	variable	NOUN
ijtc-286	107	11	will	will	AUX
ijtc-286	107	12	also	also	ADV
ijtc-286	107	13	determine	determine	VERB
ijtc-286	107	14	the	the	DET
ijtc-286	107	15	value	value	NOUN
ijtc-286	107	16	and	and	CCONJ
ijtc-286	107	17	significance	significance	NOUN
ijtc-286	107	18	of	of	ADP
ijtc-286	107	19	the	the	DET
ijtc-286	107	20	variable	variable	NOUN
ijtc-286	107	21	being	be	AUX
ijtc-286	107	22	studied	study	VERB
ijtc-286	107	23	.	.	PUNCT
ijtc-286	108	1	in	in	ADP
ijtc-286	108	2	this	this	DET
ijtc-286	108	3	case	case	NOUN
ijtc-286	108	4	,	,	PUNCT
ijtc-286	108	5	researchers	researcher	NOUN
ijtc-286	108	6	have	have	AUX
ijtc-286	108	7	tried	try	VERB
ijtc-286	108	8	to	to	PART
ijtc-286	108	9	do	do	VERB
ijtc-286	108	10	a	a	DET
ijtc-286	108	11	regression	regression	NOUN
ijtc-286	108	12	by	by	ADP
ijtc-286	108	13	eliminating	eliminate	VERB
ijtc-286	108	14	other	other	ADJ
ijtc-286	108	15	variables	variable	NOUN
ijtc-286	108	16	that	that	PRON
ijtc-286	108	17	are	be	AUX
ijtc-286	108	18	indicated	indicate	VERB
ijtc-286	108	19	to	to	PART
ijtc-286	108	20	be	be	AUX
ijtc-286	108	21	affiliated	affiliate	VERB
ijtc-286	108	22	with	with	ADP
ijtc-286	108	23	the	the	DET
ijtc-286	108	24	variable	variable	ADJ
ijtc-286	108	25	return	return	NOUN
ijtc-286	108	26	on	on	ADP
ijtc-286	108	27	assets	asset	NOUN
ijtc-286	108	28	,	,	PUNCT
ijtc-286	108	29	including	include	VERB
ijtc-286	108	30	economic	economic	ADJ
ijtc-286	108	31	value	value	NOUN
ijtc-286	108	32	added	add	VERB
ijtc-286	108	33	variables	variable	NOUN
ijtc-286	108	34	,	,	PUNCT
ijtc-286	108	35	human	human	ADJ
ijtc-286	108	36	economic	economic	ADJ
ijtc-286	108	37	value	value	NOUN
ijtc-286	108	38	added	add	VERB
ijtc-286	108	39	,	,	PUNCT
ijtc-286	108	40	and	and	CCONJ
ijtc-286	108	41	value	value	NOUN
ijtc-286	108	42	added	add	VERB
ijtc-286	108	43	intellectual	intellectual	ADJ
ijtc-286	108	44	coefficient	coefficient	NOUN
ijtc-286	108	45	.	.	PUNCT
ijtc-286	109	1	from	from	ADP
ijtc-286	109	2	the	the	DET
ijtc-286	109	3	results	result	NOUN
ijtc-286	109	4	of	of	ADP
ijtc-286	109	5	trials	trial	NOUN
ijtc-286	109	6	conducted	conduct	VERB
ijtc-286	109	7	by	by	ADP
ijtc-286	109	8	researchers	researcher	NOUN
ijtc-286	109	9	,	,	PUNCT
ijtc-286	109	10	proven	prove	VERB
ijtc-286	109	11	return	return	NOUN
ijtc-286	109	12	on	on	ADP
ijtc-286	109	13	assets	asset	NOUN
ijtc-286	109	14	has	have	VERB
ijtc-286	109	15	a	a	DET
ijtc-286	109	16	positive	positive	ADJ
ijtc-286	109	17	and	and	CCONJ
ijtc-286	109	18	significant	significant	ADJ
ijtc-286	109	19	effect	effect	NOUN
ijtc-286	109	20	on	on	ADP
ijtc-286	109	21	stock	stock	NOUN
ijtc-286	109	22	returns	return	NOUN
ijtc-286	109	23	.	.	PUNCT
ijtc-286	110	1	the	the	DET
ijtc-286	110	2	results	result	NOUN
ijtc-286	110	3	of	of	ADP
ijtc-286	110	4	the	the	DET
ijtc-286	110	5	analysis	analysis	NOUN
ijtc-286	110	6	of	of	ADP
ijtc-286	110	7	the	the	DET
ijtc-286	110	8	data	datum	NOUN
ijtc-286	110	9	of	of	ADP
ijtc-286	110	10	companies	company	NOUN
ijtc-286	110	11	engaged	engage	VERB
ijtc-286	110	12	in	in	ADP
ijtc-286	110	13	the	the	DET
ijtc-286	110	14	energy	energy	NOUN
ijtc-286	110	15	sector	sector	NOUN
ijtc-286	110	16	both	both	CCONJ
ijtc-286	110	17	in	in	ADP
ijtc-286	110	18	indonesia	indonesia	PROPN
ijtc-286	110	19	and	and	CCONJ
ijtc-286	110	20	malaysia	malaysia	PROPN
ijtc-286	110	21	produce	produce	VERB
ijtc-286	110	22	the	the	DET
ijtc-286	110	23	same	same	ADJ
ijtc-286	110	24	conclusions	conclusion	NOUN
ijtc-286	110	25	related	relate	VERB
ijtc-286	110	26	to	to	ADP
ijtc-286	110	27	the	the	DET
ijtc-286	110	28	influence	influence	NOUN
ijtc-286	110	29	of	of	ADP
ijtc-286	110	30	economic	economic	ADJ
ijtc-286	110	31	value	value	NOUN
ijtc-286	110	32	added	add	VERB
ijtc-286	110	33	,	,	PUNCT
ijtc-286	110	34	namely	namely	ADV
ijtc-286	110	35	there	there	PRON
ijtc-286	110	36	is	be	VERB
ijtc-286	110	37	a	a	DET
ijtc-286	110	38	positive	positive	ADJ
ijtc-286	110	39	and	and	CCONJ
ijtc-286	110	40	significant	significant	ADJ
ijtc-286	110	41	influence	influence	NOUN
ijtc-286	110	42	of	of	ADP
ijtc-286	110	43	economic	economic	ADJ
ijtc-286	110	44	value	value	NOUN
ijtc-286	110	45	added	add	VERB
ijtc-286	110	46	variables	variable	NOUN
ijtc-286	110	47	on	on	ADP
ijtc-286	110	48	stock	stock	NOUN
ijtc-286	110	49	returns	return	NOUN
ijtc-286	110	50	.	.	PUNCT
ijtc-286	111	1	some	some	DET
ijtc-286	111	2	previous	previous	ADJ
ijtc-286	111	3	studies	study	NOUN
ijtc-286	111	4	that	that	PRON
ijtc-286	111	5	have	have	VERB
ijtc-286	111	6	the	the	DET
ijtc-286	111	7	same	same	ADJ
ijtc-286	111	8	conclusions	conclusion	NOUN
ijtc-286	111	9	,	,	PUNCT
ijtc-286	111	10	among	among	ADP
ijtc-286	111	11	others	other	NOUN
ijtc-286	111	12	,	,	PUNCT
ijtc-286	111	13	conducted	conduct	VERB
ijtc-286	111	14	by	by	ADP
ijtc-286	111	15	awan	awan	PROPN
ijtc-286	111	16	et	et	PROPN
ijtc-286	111	17	al	al	PROPN
ijtc-286	111	18	.	.	PROPN
ijtc-286	111	19	(	(	PUNCT
ijtc-286	111	20	2014	2014	NUM
ijtc-286	111	21	)	)	PUNCT
ijtc-286	111	22	,	,	PUNCT
ijtc-286	111	23	worthington	worthington	PROPN
ijtc-286	111	24	&	&	CCONJ
ijtc-286	111	25	west	west	PROPN
ijtc-286	111	26	(	(	PUNCT
ijtc-286	111	27	2004	2004	NUM
ijtc-286	111	28	)	)	PUNCT
ijtc-286	111	29	,	,	PUNCT
ijtc-286	111	30	akbar	akbar	NOUN
ijtc-286	111	31	,	,	PUNCT
ijtc-286	111	32	khan	khan	PROPN
ijtc-286	111	33	,	,	PUNCT
ijtc-286	111	34	and	and	CCONJ
ijtc-286	111	35	ali	ali	PROPN
ijtc-286	111	36	(	(	PUNCT
ijtc-286	111	37	2010	2010	NUM
ijtc-286	111	38	)	)	PUNCT
ijtc-286	111	39	,	,	PUNCT
ijtc-286	111	40	amyulianthi	amyulianthi	PROPN
ijtc-286	111	41	and	and	CCONJ
ijtc-286	111	42	ritonga	ritonga	ADJ
ijtc-286	111	43	(	(	PUNCT
ijtc-286	111	44	2016	2016	NUM
ijtc-286	111	45	)	)	PUNCT
ijtc-286	111	46	,	,	PUNCT
ijtc-286	111	47	babatunde	babatunde	PROPN
ijtc-286	111	48	&	&	CCONJ
ijtc-286	111	49	evuebie	evuebie	PROPN
ijtc-286	111	50	(	(	PUNCT
ijtc-286	111	51	2017	2017	NUM
ijtc-286	111	52	)	)	PUNCT
ijtc-286	111	53	,	,	PUNCT
ijtc-286	111	54	and	and	CCONJ
ijtc-286	111	55	nugroho	nugroho	NOUN
ijtc-286	111	56	(	(	PUNCT
ijtc-286	111	57	2018	2018	NUM
ijtc-286	111	58	)	)	PUNCT
ijtc-286	111	59	.	.	PUNCT
ijtc-286	112	1	the	the	DET
ijtc-286	112	2	results	result	NOUN
ijtc-286	112	3	of	of	ADP
ijtc-286	112	4	an	an	DET
ijtc-286	112	5	analysis	analysis	NOUN
ijtc-286	112	6	of	of	ADP
ijtc-286	112	7	data	datum	NOUN
ijtc-286	112	8	from	from	ADP
ijtc-286	112	9	companies	company	NOUN
ijtc-286	112	10	engaged	engage	VERB
ijtc-286	112	11	in	in	ADP
ijtc-286	112	12	the	the	DET
ijtc-286	112	13	energy	energy	NOUN
ijtc-286	112	14	sector	sector	NOUN
ijtc-286	112	15	in	in	ADP
ijtc-286	112	16	indonesia	indonesia	PROPN
ijtc-286	112	17	have	have	AUX
ijtc-286	112	18	concluded	conclude	VERB
ijtc-286	112	19	that	that	SCONJ
ijtc-286	112	20	there	there	PRON
ijtc-286	112	21	is	be	VERB
ijtc-286	112	22	a	a	DET
ijtc-286	112	23	negative	negative	ADJ
ijtc-286	112	24	and	and	CCONJ
ijtc-286	112	25	significant	significant	ADJ
ijtc-286	112	26	influence	influence	NOUN
ijtc-286	112	27	from	from	ADP
ijtc-286	112	28	the	the	DET
ijtc-286	112	29	human	human	ADJ
ijtc-286	112	30	economic	economic	ADJ
ijtc-286	112	31	value	value	NOUN
ijtc-286	112	32	added	add	VERB
ijtc-286	112	33	variable	variable	NOUN
ijtc-286	112	34	on	on	ADP
ijtc-286	112	35	stock	stock	NOUN
ijtc-286	112	36	returns	return	NOUN
ijtc-286	112	37	.	.	PUNCT
ijtc-286	113	1	the	the	DET
ijtc-286	113	2	negative	negative	ADJ
ijtc-286	113	3	coefficient	coefficient	NOUN
ijtc-286	113	4	is	be	AUX
ijtc-286	113	5	similar	similar	ADJ
ijtc-286	113	6	to	to	ADP
ijtc-286	113	7	the	the	DET
ijtc-286	113	8	data	datum	NOUN
ijtc-286	113	9	in	in	ADP
ijtc-286	113	10	malaysia	malaysia	PROPN
ijtc-286	113	11	,	,	PUNCT
ijtc-286	113	12	only	only	ADV
ijtc-286	113	13	the	the	DET
ijtc-286	113	14	difference	difference	NOUN
ijtc-286	113	15	in	in	ADP
ijtc-286	113	16	the	the	DET
ijtc-286	113	17	data	datum	NOUN
ijtc-286	113	18	in	in	ADP
ijtc-286	113	19	malaysia	malaysia	PROPN
ijtc-286	113	20	shows	show	VERB
ijtc-286	113	21	insignificant	insignificant	ADJ
ijtc-286	113	22	results	result	NOUN
ijtc-286	113	23	.	.	PUNCT
ijtc-286	114	1	from	from	ADP
ijtc-286	114	2	the	the	DET
ijtc-286	114	3	author	author	NOUN
ijtc-286	114	4	's	's	PART
ijtc-286	114	5	analysis	analysis	NOUN
ijtc-286	114	6	,	,	PUNCT
ijtc-286	114	7	the	the	DET
ijtc-286	114	8	difference	difference	NOUN
ijtc-286	114	9	in	in	ADP
ijtc-286	114	10	the	the	DET
ijtc-286	114	11	coefficient	coefficient	NOUN
ijtc-286	114	12	symbol	symbol	NOUN
ijtc-286	114	13	between	between	ADP
ijtc-286	114	14	economic	economic	ADJ
ijtc-286	114	15	value	value	NOUN
ijtc-286	114	16	added	add	VERB
ijtc-286	114	17	and	and	CCONJ
ijtc-286	114	18	human	human	ADJ
ijtc-286	114	19	economic	economic	ADJ
ijtc-286	114	20	value	value	NOUN
ijtc-286	114	21	added	add	VERB
ijtc-286	114	22	is	be	AUX
ijtc-286	114	23	caused	cause	VERB
ijtc-286	114	24	by	by	ADP
ijtc-286	114	25	an	an	DET
ijtc-286	114	26	increase	increase	NOUN
ijtc-286	114	27	or	or	CCONJ
ijtc-286	114	28	decrease	decrease	NOUN
ijtc-286	114	29	in	in	ADP
ijtc-286	114	30	the	the	DET
ijtc-286	114	31	number	number	NOUN
ijtc-286	114	32	of	of	ADP
ijtc-286	114	33	employees	employee	NOUN
ijtc-286	114	34	of	of	ADP
ijtc-286	114	35	the	the	DET
ijtc-286	114	36	company	company	NOUN
ijtc-286	114	37	within	within	ADP
ijtc-286	114	38	the	the	DET
ijtc-286	114	39	five	five	NUM
ijtc-286	114	40	years	year	NOUN
ijtc-286	114	41	of	of	ADP
ijtc-286	114	42	the	the	DET
ijtc-286	114	43	study	study	NOUN
ijtc-286	114	44	.	.	PUNCT
ijtc-286	115	1	the	the	DET
ijtc-286	115	2	majority	majority	NOUN
ijtc-286	115	3	of	of	ADP
ijtc-286	115	4	companies	company	NOUN
ijtc-286	115	5	show	show	VERB
ijtc-286	115	6	a	a	DET
ijtc-286	115	7	declining	decline	VERB
ijtc-286	115	8	trend	trend	NOUN
ijtc-286	115	9	in	in	ADP
ijtc-286	115	10	the	the	DET
ijtc-286	115	11	number	number	NOUN
ijtc-286	115	12	of	of	ADP
ijtc-286	115	13	employees	employee	NOUN
ijtc-286	115	14	in	in	ADP
ijtc-286	115	15	the	the	DET
ijtc-286	115	16	2014	2014	NUM
ijtc-286	115	17	-	-	SYM
ijtc-286	115	18	2015	2015	NUM
ijtc-286	115	19	period	period	NOUN
ijtc-286	115	20	.	.	PUNCT
ijtc-286	116	1	in	in	ADP
ijtc-286	116	2	the	the	DET
ijtc-286	116	3	case	case	NOUN
ijtc-286	116	4	that	that	SCONJ
ijtc-286	116	5	the	the	DET
ijtc-286	116	6	number	number	NOUN
ijtc-286	116	7	of	of	ADP
ijtc-286	116	8	employees	employee	NOUN
ijtc-286	116	9	has	have	AUX
ijtc-286	116	10	not	not	PART
ijtc-286	116	11	changed	change	VERB
ijtc-286	116	12	,	,	PUNCT
ijtc-286	116	13	then	then	ADV
ijtc-286	116	14	economic	economic	ADJ
ijtc-286	116	15	value	value	NOUN
ijtc-286	116	16	added	add	VERB
ijtc-286	116	17	and	and	CCONJ
ijtc-286	116	18	human	human	ADJ
ijtc-286	116	19	economic	economic	ADJ
ijtc-286	116	20	value	value	NOUN
ijtc-286	116	21	added	add	VERB
ijtc-286	116	22	should	should	AUX
ijtc-286	116	23	have	have	VERB
ijtc-286	116	24	the	the	DET
ijtc-286	116	25	same	same	ADJ
ijtc-286	116	26	effect	effect	NOUN
ijtc-286	116	27	on	on	ADP
ijtc-286	116	28	stock	stock	NOUN
ijtc-286	116	29	returns	return	NOUN
ijtc-286	116	30	.	.	PUNCT
ijtc-286	117	1	the	the	DET
ijtc-286	117	2	results	result	NOUN
ijtc-286	117	3	of	of	ADP
ijtc-286	117	4	research	research	NOUN
ijtc-286	117	5	on	on	ADP
ijtc-286	117	6	energy	energy	NOUN
ijtc-286	117	7	companies	company	NOUN
ijtc-286	117	8	both	both	CCONJ
ijtc-286	117	9	in	in	ADP
ijtc-286	117	10	indonesia	indonesia	PROPN
ijtc-286	117	11	and	and	CCONJ
ijtc-286	117	12	malaysia	malaysia	PROPN
ijtc-286	117	13	show	show	VERB
ijtc-286	117	14	the	the	DET
ijtc-286	117	15	same	same	ADJ
ijtc-286	117	16	conclusions	conclusion	NOUN
ijtc-286	117	17	related	relate	VERB
ijtc-286	117	18	to	to	ADP
ijtc-286	117	19	the	the	DET
ijtc-286	117	20	effect	effect	NOUN
ijtc-286	117	21	of	of	ADP
ijtc-286	117	22	the	the	DET
ijtc-286	117	23	value	value	NOUN
ijtc-286	117	24	added	add	VERB
ijtc-286	117	25	intellectual	intellectual	ADJ
ijtc-286	117	26	coefficient	coefficient	NOUN
ijtc-286	117	27	,	,	PUNCT
ijtc-286	117	28	namely	namely	ADV
ijtc-286	117	29	the	the	DET
ijtc-286	117	30	value	value	NOUN
ijtc-286	117	31	added	add	VERB
ijtc-286	117	32	intellectual	intellectual	ADJ
ijtc-286	117	33	coefficient	coefficient	NOUN
ijtc-286	117	34	has	have	VERB
ijtc-286	117	35	a	a	DET
ijtc-286	117	36	positive	positive	ADJ
ijtc-286	117	37	effect	effect	NOUN
ijtc-286	117	38	on	on	ADP
ijtc-286	117	39	stock	stock	NOUN
ijtc-286	117	40	returns	return	NOUN
ijtc-286	117	41	at	at	ADP
ijtc-286	117	42	a	a	DET
ijtc-286	117	43	significance	significance	NOUN
ijtc-286	117	44	level	level	NOUN
ijtc-286	117	45	of	of	ADP
ijtc-286	117	46	5	5	NUM
ijtc-286	117	47	%	%	NOUN
ijtc-286	117	48	.	.	PUNCT
ijtc-286	118	1	these	these	DET
ijtc-286	118	2	results	result	NOUN
ijtc-286	118	3	reinforce	reinforce	VERB
ijtc-286	118	4	the	the	DET
ijtc-286	118	5	conclusions	conclusion	NOUN
ijtc-286	118	6	of	of	ADP
ijtc-286	118	7	a	a	DET
ijtc-286	118	8	number	number	NOUN
ijtc-286	118	9	of	of	ADP
ijtc-286	118	10	previous	previous	ADJ
ijtc-286	118	11	studies	study	NOUN
ijtc-286	118	12	that	that	PRON
ijtc-286	118	13	have	have	AUX
ijtc-286	118	14	been	be	AUX
ijtc-286	118	15	carried	carry	VERB
ijtc-286	118	16	out	out	ADP
ijtc-286	118	17	by	by	ADP
ijtc-286	118	18	ahmed	ahmed	PROPN
ijtc-286	118	19	,	,	PUNCT
ijtc-286	118	20	khurshid	khurshid	PROPN
ijtc-286	118	21	and	and	CCONJ
ijtc-286	118	22	yousaf	yousaf	PROPN
ijtc-286	118	23	(	(	PUNCT
ijtc-286	118	24	2019	2019	NUM
ijtc-286	118	25	)	)	PUNCT
ijtc-286	118	26	and	and	CCONJ
ijtc-286	118	27	firmansari	firmansari	ADJ
ijtc-286	118	28	,	,	PUNCT
ijtc-286	118	29	migdad	migdad	NOUN
ijtc-286	118	30	and	and	CCONJ
ijtc-286	118	31	kustono	kustono	PROPN
ijtc-286	118	32	(	(	PUNCT
ijtc-286	118	33	2019	2019	NUM
ijtc-286	118	34	)	)	PUNCT
ijtc-286	118	35	.	.	PUNCT
ijtc-286	119	1	this	this	DET
ijtc-286	119	2	positive	positive	ADJ
ijtc-286	119	3	coefficient	coefficient	NOUN
ijtc-286	119	4	illustrates	illustrate	VERB
ijtc-286	119	5	that	that	SCONJ
ijtc-286	119	6	the	the	PRON
ijtc-286	119	7	more	more	ADV
ijtc-286	119	8	efficient	efficient	ADJ
ijtc-286	119	9	a	a	DET
ijtc-286	119	10	company	company	NOUN
ijtc-286	119	11	is	be	AUX
ijtc-286	119	12	in	in	ADP
ijtc-286	119	13	utilizing	utilize	VERB
ijtc-286	119	14	its	its	PRON
ijtc-286	119	15	resources	resource	NOUN
ijtc-286	119	16	,	,	PUNCT
ijtc-286	119	17	the	the	PRON
ijtc-286	119	18	greater	great	ADJ
ijtc-286	119	19	the	the	DET
ijtc-286	119	20	potential	potential	NOUN
ijtc-286	119	21	of	of	ADP
ijtc-286	119	22	the	the	DET
ijtc-286	119	23	company	company	NOUN
ijtc-286	119	24	to	to	PART
ijtc-286	119	25	generate	generate	VERB
ijtc-286	119	26	profits	profit	NOUN
ijtc-286	119	27	,	,	PUNCT
ijtc-286	119	28	where	where	SCONJ
ijtc-286	119	29	it	it	PRON
ijtc-286	119	30	should	should	AUX
ijtc-286	119	31	further	far	ADV
ijtc-286	119	32	encourage	encourage	VERB
ijtc-286	119	33	increased	increase	VERB
ijtc-286	119	34	profits	profit	NOUN
ijtc-286	119	35	,	,	PUNCT
ijtc-286	119	36	dividends	dividend	NOUN
ijtc-286	119	37	,	,	PUNCT
ijtc-286	119	38	as	as	ADV
ijtc-286	119	39	well	well	ADV
ijtc-286	119	40	as	as	ADP
ijtc-286	119	41	the	the	DET
ijtc-286	119	42	attractiveness	attractiveness	NOUN
ijtc-286	119	43	of	of	ADP
ijtc-286	119	44	investors	investor	NOUN
ijtc-286	119	45	to	to	PART
ijtc-286	119	46	invest	invest	VERB
ijtc-286	119	47	in	in	ADP
ijtc-286	119	48	the	the	DET
ijtc-286	119	49	company	company	NOUN
ijtc-286	119	50	.	.	PUNCT
ijtc-286	120	1	conclusion	conclusion	VERB
ijtc-286	120	2	the	the	DET
ijtc-286	120	3	results	result	NOUN
ijtc-286	120	4	of	of	ADP
ijtc-286	120	5	an	an	DET
ijtc-286	120	6	analysis	analysis	NOUN
ijtc-286	120	7	of	of	ADP
ijtc-286	120	8	energy	energy	NOUN
ijtc-286	120	9	company	company	NOUN
ijtc-286	120	10	data	datum	NOUN
ijtc-286	120	11	in	in	ADP
ijtc-286	120	12	indonesia	indonesia	PROPN
ijtc-286	120	13	show	show	VERB
ijtc-286	120	14	that	that	SCONJ
ijtc-286	120	15	debt	debt	NOUN
ijtc-286	120	16	to	to	ADP
ijtc-286	120	17	equity	equity	NOUN
ijtc-286	120	18	ratio	ratio	NOUN
ijtc-286	120	19	and	and	CCONJ
ijtc-286	120	20	human	human	ADJ
ijtc-286	120	21	economic	economic	ADJ
ijtc-286	120	22	value	value	NOUN
ijtc-286	120	23	added	add	VERB
ijtc-286	120	24	have	have	VERB
ijtc-286	120	25	a	a	DET
ijtc-286	120	26	negative	negative	ADJ
ijtc-286	120	27	and	and	CCONJ
ijtc-286	120	28	significant	significant	ADJ
ijtc-286	120	29	effect	effect	NOUN
ijtc-286	120	30	on	on	ADP
ijtc-286	120	31	stock	stock	NOUN
ijtc-286	120	32	returns	return	NOUN
ijtc-286	120	33	,	,	PUNCT
ijtc-286	120	34	while	while	SCONJ
ijtc-286	120	35	economic	economic	ADJ
ijtc-286	120	36	value	value	NOUN
ijtc-286	120	37	added	add	VERB
ijtc-286	120	38	and	and	CCONJ
ijtc-286	120	39	value	value	NOUN
ijtc-286	120	40	added	add	VERB
ijtc-286	120	41	intellectual	intellectual	ADJ
ijtc-286	120	42	capital	capital	NOUN
ijtc-286	120	43	have	have	VERB
ijtc-286	120	44	a	a	DET
ijtc-286	120	45	positive	positive	ADJ
ijtc-286	120	46	and	and	CCONJ
ijtc-286	120	47	significant	significant	ADJ
ijtc-286	120	48	effect	effect	NOUN
ijtc-286	120	49	on	on	ADP
ijtc-286	120	50	stock	stock	NOUN
ijtc-286	120	51	returns	return	NOUN
ijtc-286	120	52	.	.	PUNCT
ijtc-286	121	1	as	as	ADP
ijtc-286	121	2	for	for	ADP
ijtc-286	121	3	the	the	DET
ijtc-286	121	4	object	object	NOUN
ijtc-286	121	5	of	of	ADP
ijtc-286	121	6	research	research	NOUN
ijtc-286	121	7	on	on	ADP
ijtc-286	121	8	energy	energy	NOUN
ijtc-286	121	9	companies	company	NOUN
ijtc-286	121	10	in	in	ADP
ijtc-286	121	11	malaysia	malaysia	PROPN
ijtc-286	121	12	,	,	PUNCT
ijtc-286	121	13	the	the	DET
ijtc-286	121	14	results	result	NOUN
ijtc-286	121	15	showed	show	VERB
ijtc-286	121	16	that	that	SCONJ
ijtc-286	121	17	total	total	ADJ
ijtc-286	121	18	asset	asset	NOUN
ijtc-286	121	19	turnover	turnover	NOUN
ijtc-286	121	20	,	,	PUNCT
ijtc-286	121	21	economic	economic	ADJ
ijtc-286	121	22	value	value	NOUN
ijtc-286	121	23	added	add	VERB
ijtc-286	121	24	and	and	CCONJ
ijtc-286	121	25	value	value	NOUN
ijtc-286	121	26	added	add	VERB
ijtc-286	121	27	intellectual	intellectual	ADJ
ijtc-286	121	28	capital	capital	NOUN
ijtc-286	121	29	had	have	VERB
ijtc-286	121	30	a	a	DET
ijtc-286	121	31	positive	positive	ADJ
ijtc-286	121	32	and	and	CCONJ
ijtc-286	121	33	significant	significant	ADJ
ijtc-286	121	34	effect	effect	NOUN
ijtc-286	121	35	on	on	ADP
ijtc-286	121	36	stock	stock	NOUN
ijtc-286	121	37	returns	return	NOUN
ijtc-286	121	38	.	.	PUNCT
ijtc-286	122	1	further	further	ADJ
ijtc-286	122	2	research	research	NOUN
ijtc-286	122	3	can	can	AUX
ijtc-286	122	4	add	add	VERB
ijtc-286	122	5	other	other	ADJ
ijtc-286	122	6	factors	factor	NOUN
ijtc-286	122	7	both	both	CCONJ
ijtc-286	122	8	internal	internal	ADJ
ijtc-286	122	9	and	and	CCONJ
ijtc-286	122	10	external	external	ADJ
ijtc-286	122	11	sources	source	NOUN
ijtc-286	122	12	of	of	ADP
ijtc-286	122	13	the	the	DET
ijtc-286	122	14	company	company	NOUN
ijtc-286	122	15	that	that	PRON
ijtc-286	122	16	have	have	VERB
ijtc-286	122	17	the	the	DET
ijtc-286	122	18	potential	potential	NOUN
ijtc-286	122	19	to	to	PART
ijtc-286	122	20	influence	influence	VERB
ijtc-286	122	21	stock	stock	NOUN
ijtc-286	122	22	returns	return	NOUN
ijtc-286	122	23	in	in	ADP
ijtc-286	122	24	order	order	NOUN
ijtc-286	122	25	to	to	PART
ijtc-286	122	26	obtain	obtain	VERB
ijtc-286	122	27	better	well	ADJ
ijtc-286	122	28	research	research	NOUN
ijtc-286	122	29	results	result	NOUN
ijtc-286	122	30	.	.	PUNCT
ijtc-286	123	1	conventional	conventional	ADJ
ijtc-286	123	2	financial	financial	ADJ
ijtc-286	123	3	performance	performance	NOUN
ijtc-286	123	4	,	,	PUNCT
ijtc-286	123	5	economic	economic	ADJ
ijtc-286	123	6	value	value	NOUN
ijtc-286	123	7	added	add	VERB
ijtc-286	123	8	,	,	PUNCT
ijtc-286	123	9	human	human	ADJ
ijtc-286	123	10	economic	economic	ADJ
ijtc-286	123	11	value	value	NOUN
ijtc-286	123	12	added	add	VERB
ijtc-286	123	13	,	,	PUNCT
ijtc-286	123	14	value	value	NOUN
ijtc-286	123	15	added	add	VERB
ijtc-286	123	16	intellectual	intellectual	ADJ
ijtc-286	123	17	coefficient	coefficient	NOUN
ijtc-286	123	18	and	and	CCONJ
ijtc-286	123	19	its	its	PRON
ijtc-286	123	20	impact	impact	NOUN
ijtc-286	123	21	on	on	ADP
ijtc-286	123	22	stock	stock	NOUN
ijtc-286	123	23	return	return	NOUN
ijtc-286	123	24	of	of	ADP
ijtc-286	123	25	companies	company	NOUN
ijtc-286	123	26	operating	operate	VERB
ijtc-286	123	27	in	in	ADP
ijtc-286	123	28	energy	energy	NOUN
ijtc-286	123	29	sector	sector	NOUN
ijtc-286	123	30	in	in	ADP
ijtc-286	123	31	indonesia	indonesia	PROPN
ijtc-286	123	32	and	and	CCONJ
ijtc-286	123	33	malaysia	malaysia	PROPN
ijtc-286	123	34	anton	anton	PROPN
ijtc-286	123	35	wijaya	wijaya	PROPN
ijtc-286	124	1	232	232	NUM
ijtc-286	124	2	|	|	ADV
ijtc-286	124	3	ilomata	ilomata	PROPN
ijtc-286	124	4	international	international	ADJ
ijtc-286	124	5	journal	journal	NOUN
ijtc-286	124	6	of	of	ADP
ijtc-286	124	7	tax	tax	PROPN
ijtc-286	124	8	&	&	CCONJ
ijtc-286	124	9	accounting	accounting	PROPN
ijtc-286	124	10	volume	volume	NOUN
ijtc-286	124	11	2	2	NUM
ijtc-286	124	12	issue	issue	NOUN
ijtc-286	124	13	31	31	NUM
ijtc-286	124	14	,	,	PUNCT
ijtc-286	124	15	july	july	PROPN
ijtc-286	124	16	2021	2021	NUM
ijtc-286	124	17	reference	reference	NOUN
ijtc-286	124	18	abdulmannan	abdulmannan	PROPN
ijtc-286	124	19	,	,	PUNCT
ijtc-286	124	20	a.a	a.a	PROPN
ijtc-286	124	21	.	.	PROPN
ijtc-286	124	22	&	&	CCONJ
ijtc-286	124	23	faturohman	faturohman	PROPN
ijtc-286	124	24	,	,	PUNCT
ijtc-286	124	25	t.	t.	NOUN
ijtc-286	124	26	2015	2015	NUM
ijtc-286	124	27	.	.	PUNCT
ijtc-286	125	1	the	the	DET
ijtc-286	125	2	relationship	relationship	NOUN
ijtc-286	125	3	between	between	ADP
ijtc-286	125	4	fundamental	fundamental	ADJ
ijtc-286	125	5	factors	factor	NOUN
ijtc-286	125	6	and	and	CCONJ
ijtc-286	125	7	stock	stock	NOUN
ijtc-286	125	8	return	return	NOUN
ijtc-286	125	9	:	:	PUNCT
ijtc-286	125	10	a	a	DET
ijtc-286	125	11	case	case	NOUN
ijtc-286	125	12	based	base	VERB
ijtc-286	125	13	approach	approach	NOUN
ijtc-286	125	14	on	on	ADP
ijtc-286	125	15	banking	banking	NOUN
ijtc-286	125	16	companies	company	NOUN
ijtc-286	125	17	listed	list	VERB
ijtc-286	125	18	in	in	ADP
ijtc-286	125	19	indonesia	indonesia	PROPN
ijtc-286	125	20	stock	stock	PROPN
ijtc-286	125	21	exchange	exchange	PROPN
ijtc-286	125	22	.	.	PUNCT
ijtc-286	126	1	journal	journal	NOUN
ijtc-286	126	2	of	of	ADP
ijtc-286	126	3	business	business	NOUN
ijtc-286	126	4	and	and	CCONJ
ijtc-286	126	5	management	management	NOUN
ijtc-286	126	6	,	,	PUNCT
ijtc-286	126	7	4(5	4(5	NUM
ijtc-286	126	8	):	):	PUNCT
ijtc-286	126	9	579	579	NUM
ijtc-286	126	10	-	-	SYM
ijtc-286	126	11	586	586	NUM
ijtc-286	126	12	.	.	PUNCT
ijtc-286	127	1	ahmed	ahmed	PROPN
ijtc-286	127	2	,	,	PUNCT
ijtc-286	127	3	a.	a.	PROPN
ijtc-286	127	4	,	,	PUNCT
ijtc-286	127	5	khursid	khursid	PROPN
ijtc-286	127	6	,	,	PUNCT
ijtc-286	127	7	m.k	m.k	PROPN
ijtc-286	127	8	.	.	PROPN
ijtc-286	127	9	,	,	PUNCT
ijtc-286	127	10	&	&	CCONJ
ijtc-286	127	11	yousaf	yousaf	PROPN
ijtc-286	127	12	,	,	PUNCT
ijtc-286	127	13	m.u	m.u	PROPN
ijtc-286	127	14	.	.	PROPN
ijtc-286	127	15	2019	2019	NUM
ijtc-286	127	16	.	.	PUNCT
ijtc-286	128	1	impact	impact	NOUN
ijtc-286	128	2	of	of	ADP
ijtc-286	128	3	intellectual	intellectual	ADJ
ijtc-286	128	4	capital	capital	NOUN
ijtc-286	128	5	on	on	ADP
ijtc-286	128	6	firm	firm	ADJ
ijtc-286	128	7	value	value	NOUN
ijtc-286	128	8	:	:	PUNCT
ijtc-286	128	9	the	the	DET
ijtc-286	128	10	moderating	moderate	VERB
ijtc-286	128	11	role	role	NOUN
ijtc-286	128	12	of	of	ADP
ijtc-286	128	13	managerial	managerial	ADJ
ijtc-286	128	14	ownership	ownership	NOUN
ijtc-286	128	15	.	.	PUNCT
ijtc-286	129	1	preprints	preprint	NOUN
ijtc-286	129	2	2019	2019	NUM
ijtc-286	129	3	.	.	PUNCT
ijtc-286	130	1	akbar	akbar	NOUN
ijtc-286	130	2	,	,	PUNCT
ijtc-286	130	3	m.	m.	NOUN
ijtc-286	130	4	,	,	PUNCT
ijtc-286	130	5	khan	khan	PROPN
ijtc-286	130	6	,	,	PUNCT
ijtc-286	130	7	m.k	m.k	PROPN
ijtc-286	130	8	.	.	PROPN
ijtc-286	130	9	,	,	PUNCT
ijtc-286	130	10	&	&	CCONJ
ijtc-286	130	11	ali	ali	PROPN
ijtc-286	130	12	,	,	PUNCT
ijtc-286	130	13	s.	s.	PROPN
ijtc-286	130	14	2010	2010	NUM
ijtc-286	130	15	.	.	PUNCT
ijtc-286	131	1	the	the	DET
ijtc-286	131	2	relationship	relationship	NOUN
ijtc-286	131	3	of	of	ADP
ijtc-286	131	4	eva	eva	NOUN
ijtc-286	131	5	ad	ad	NOUN
ijtc-286	131	6	stock	stock	NOUN
ijtc-286	131	7	returns	return	NOUN
ijtc-286	131	8	:	:	PUNCT
ijtc-286	131	9	empirical	empirical	ADJ
ijtc-286	131	10	evidence	evidence	NOUN
ijtc-286	131	11	from	from	ADP
ijtc-286	131	12	kse	kse	PROPN
ijtc-286	131	13	.	.	PUNCT
ijtc-286	132	1	journal	journal	PROPN
ijtc-286	132	2	of	of	ADP
ijtc-286	132	3	business	business	PROPN
ijtc-286	132	4	&	&	CCONJ
ijtc-286	132	5	economic	economic	PROPN
ijtc-286	132	6	review	review	PROPN
ijtc-286	132	7	,	,	PUNCT
ijtc-286	132	8	2(2	2(2	NUM
ijtc-286	132	9	):	):	PUNCT
ijtc-286	132	10	1	1	NUM
ijtc-286	132	11	-	-	SYM
ijtc-286	132	12	5	5	NUM
ijtc-286	132	13	.	.	PUNCT
ijtc-286	133	1	amyulianthi	amyulianthi	PROPN
ijtc-286	133	2	,	,	PUNCT
ijtc-286	133	3	r.	r.	PROPN
ijtc-286	133	4	&	&	CCONJ
ijtc-286	133	5	ritonga	ritonga	PROPN
ijtc-286	133	6	,	,	PUNCT
ijtc-286	133	7	e.k	e.k	PROPN
ijtc-286	133	8	.	.	PROPN
ijtc-286	133	9	2016	2016	NUM
ijtc-286	133	10	.	.	PUNCT
ijtc-286	134	1	the	the	DET
ijtc-286	134	2	effect	effect	NOUN
ijtc-286	134	3	of	of	ADP
ijtc-286	134	4	economic	economic	ADJ
ijtc-286	134	5	value	value	NOUN
ijtc-286	134	6	added	add	VERB
ijtc-286	134	7	and	and	CCONJ
ijtc-286	134	8	earning	earn	VERB
ijtc-286	134	9	per	per	ADP
ijtc-286	134	10	share	share	NOUN
ijtc-286	134	11	to	to	ADP
ijtc-286	134	12	stocks	stock	NOUN
ijtc-286	134	13	return	return	NOUN
ijtc-286	134	14	(	(	PUNCT
ijtc-286	134	15	panel	panel	NOUN
ijtc-286	134	16	data	datum	NOUN
ijtc-286	134	17	approachment	approachment	NOUN
ijtc-286	134	18	)	)	PUNCT
ijtc-286	134	19	.	.	PUNCT
ijtc-286	135	1	international	international	ADJ
ijtc-286	135	2	journal	journal	PROPN
ijtc-286	135	3	of	of	ADP
ijtc-286	135	4	business	business	NOUN
ijtc-286	135	5	and	and	CCONJ
ijtc-286	135	6	management	management	NOUN
ijtc-286	135	7	invention	invention	NOUN
ijtc-286	135	8	,	,	PUNCT
ijtc-286	135	9	(	(	PUNCT
ijtc-286	135	10	5)2	5)2	NUM
ijtc-286	135	11	:	:	PUNCT
ijtc-286	135	12	8	8	NUM
ijtc-286	135	13	-	-	SYM
ijtc-286	135	14	15	15	NUM
ijtc-286	135	15	.	.	PUNCT
ijtc-286	136	1	asmirantho	asmirantho	PROPN
ijtc-286	136	2	,	,	PUNCT
ijtc-286	136	3	e.	e.	PROPN
ijtc-286	136	4	,	,	PUNCT
ijtc-286	136	5	&	&	CCONJ
ijtc-286	136	6	somantri	somantri	ADJ
ijtc-286	136	7	,	,	PUNCT
ijtc-286	136	8	o.k	o.k	PROPN
ijtc-286	136	9	.	.	PROPN
ijtc-286	136	10	2017	2017	NUM
ijtc-286	136	11	.	.	PUNCT
ijtc-286	137	1	the	the	DET
ijtc-286	137	2	effect	effect	NOUN
ijtc-286	137	3	of	of	ADP
ijtc-286	137	4	financial	financial	ADJ
ijtc-286	137	5	performance	performance	NOUN
ijtc-286	137	6	on	on	ADP
ijtc-286	137	7	stock	stock	NOUN
ijtc-286	137	8	price	price	NOUN
ijtc-286	137	9	at	at	ADP
ijtc-286	137	10	pharmaceutical	pharmaceutical	ADJ
ijtc-286	137	11	subsector	subsector	NOUN
ijtc-286	137	12	company	company	NOUN
ijtc-286	137	13	listed	list	VERB
ijtc-286	137	14	in	in	ADP
ijtc-286	137	15	lndonesia	lndonesia	ADJ
ijtc-286	137	16	stock	stock	NOUN
ijtc-286	137	17	exchange	exchange	NOUN
ijtc-286	137	18	.	.	PUNCT
ijtc-286	138	1	jurnal	jurnal	ADJ
ijtc-286	138	2	ilmiah	ilmiah	PROPN
ijtc-286	138	3	akuntansi	akuntansi	PROPN
ijtc-286	138	4	fakultas	fakulta	VERB
ijtc-286	138	5	ekonomi	ekonomi	PROPN
ijtc-286	138	6	,	,	PUNCT
ijtc-286	138	7	3(2	3(2	NUM
ijtc-286	138	8	):	):	PUNCT
ijtc-286	138	9	94	94	NUM
ijtc-286	138	10	-	-	SYM
ijtc-286	138	11	107	107	NUM
ijtc-286	138	12	.	.	PUNCT
ijtc-286	139	1	atidhira	atidhira	PROPN
ijtc-286	139	2	,	,	PUNCT
ijtc-286	139	3	a.t	a.t	PROPN
ijtc-286	139	4	.	.	PROPN
ijtc-286	139	5	&	&	CCONJ
ijtc-286	139	6	yustina	yustina	PROPN
ijtc-286	139	7	,	,	PUNCT
ijtc-286	139	8	a.i	a.i	PROPN
ijtc-286	139	9	.	.	PROPN
ijtc-286	139	10	2017	2017	NUM
ijtc-286	139	11	.	.	PUNCT
ijtc-286	140	1	the	the	DET
ijtc-286	140	2	influence	influence	NOUN
ijtc-286	140	3	of	of	ADP
ijtc-286	140	4	return	return	NOUN
ijtc-286	140	5	on	on	ADP
ijtc-286	140	6	asset	asset	NOUN
ijtc-286	140	7	,	,	PUNCT
ijtc-286	140	8	debt	debt	NOUN
ijtc-286	140	9	to	to	ADP
ijtc-286	140	10	equity	equity	NOUN
ijtc-286	140	11	ratio	ratio	NOUN
ijtc-286	140	12	,	,	PUNCT
ijtc-286	140	13	earnings	earning	NOUN
ijtc-286	140	14	per	per	ADP
ijtc-286	140	15	share	share	NOUN
ijtc-286	140	16	,	,	PUNCT
ijtc-286	140	17	and	and	CCONJ
ijtc-286	140	18	company	company	NOUN
ijtc-286	140	19	size	size	NOUN
ijtc-286	140	20	on	on	ADP
ijtc-286	140	21	share	share	NOUN
ijtc-286	140	22	return	return	NOUN
ijtc-286	140	23	in	in	ADP
ijtc-286	140	24	property	property	NOUN
ijtc-286	140	25	and	and	CCONJ
ijtc-286	140	26	real	real	ADJ
ijtc-286	140	27	estate	estate	NOUN
ijtc-286	140	28	companies	company	NOUN
ijtc-286	140	29	.	.	PUNCT
ijtc-286	141	1	journal	journal	NOUN
ijtc-286	141	2	of	of	ADP
ijtc-286	141	3	applied	apply	VERB
ijtc-286	141	4	accounting	accounting	NOUN
ijtc-286	141	5	and	and	CCONJ
ijtc-286	141	6	finance	finance	NOUN
ijtc-286	141	7	,	,	PUNCT
ijtc-286	141	8	1(2	1(2	NUM
ijtc-286	141	9	):	):	PUNCT
ijtc-286	141	10	128	128	NUM
ijtc-286	141	11	-	-	SYM
ijtc-286	141	12	146	146	NUM
ijtc-286	141	13	.	.	PUNCT
ijtc-286	142	1	awan	awan	PROPN
ijtc-286	142	2	,	,	PUNCT
ijtc-286	142	3	a.g	a.g	PROPN
ijtc-286	142	4	.	.	PROPN
ijtc-286	142	5	,	,	PUNCT
ijtc-286	142	6	siddique	siddique	PROPN
ijtc-286	142	7	,	,	PUNCT
ijtc-286	142	8	k.	k.	PROPN
ijtc-286	142	9	,	,	PUNCT
ijtc-286	142	10	&	&	CCONJ
ijtc-286	142	11	sarwar	sarwar	PROPN
ijtc-286	142	12	,	,	PUNCT
ijtc-286	142	13	g.	g.	PROPN
ijtc-286	142	14	2014	2014	NUM
ijtc-286	142	15	.	.	PUNCT
ijtc-286	143	1	the	the	DET
ijtc-286	143	2	effect	effect	NOUN
ijtc-286	143	3	of	of	ADP
ijtc-286	143	4	economic	economic	ADJ
ijtc-286	143	5	value	value	NOUN
ijtc-286	143	6	added	add	VERB
ijtc-286	143	7	on	on	ADP
ijtc-286	143	8	stock	stock	NOUN
ijtc-286	143	9	return	return	NOUN
ijtc-286	143	10	:	:	PUNCT
ijtc-286	143	11	evidence	evidence	NOUN
ijtc-286	143	12	from	from	ADP
ijtc-286	143	13	selected	select	VERB
ijtc-286	143	14	companies	company	NOUN
ijtc-286	143	15	of	of	ADP
ijtc-286	143	16	karachi	karachi	PROPN
ijtc-286	143	17	stock	stock	PROPN
ijtc-286	143	18	exchange	exchange	PROPN
ijtc-286	143	19	.	.	PUNCT
ijtc-286	144	1	research	research	NOUN
ijtc-286	144	2	journal	journal	PROPN
ijtc-286	144	3	of	of	ADP
ijtc-286	144	4	finance	finance	NOUN
ijtc-286	144	5	and	and	CCONJ
ijtc-286	144	6	accounting	accounting	NOUN
ijtc-286	144	7	,	,	PUNCT
ijtc-286	144	8	5(23	5(23	NUM
ijtc-286	144	9	):	):	PUNCT
ijtc-286	144	10	140	140	NUM
ijtc-286	144	11	-	-	SYM
ijtc-286	144	12	152	152	NUM
ijtc-286	144	13	.	.	PUNCT
ijtc-286	145	1	babatunde	babatunde	PROPN
ijtc-286	145	2	,	,	PUNCT
ijtc-286	145	3	a.a	a.a	PROPN
ijtc-286	145	4	.	.	PROPN
ijtc-286	145	5	&	&	CCONJ
ijtc-286	145	6	evuebie	evuebie	PROPN
ijtc-286	145	7	,	,	PUNCT
ijtc-286	145	8	o.c	o.c	PROPN
ijtc-286	145	9	.	.	PROPN
ijtc-286	145	10	2017	2017	NUM
ijtc-286	145	11	.	.	PUNCT
ijtc-286	146	1	the	the	DET
ijtc-286	146	2	impact	impact	NOUN
ijtc-286	146	3	of	of	ADP
ijtc-286	146	4	economic	economic	ADJ
ijtc-286	146	5	value	value	NOUN
ijtc-286	146	6	added	add	VERB
ijtc-286	146	7	(	(	PUNCT
ijtc-286	146	8	eva	eva	PROPN
ijtc-286	146	9	)	)	PUNCT
ijtc-286	146	10	on	on	ADP
ijtc-286	146	11	stock	stock	NOUN
ijtc-286	146	12	returns	return	NOUN
ijtc-286	146	13	in	in	ADP
ijtc-286	146	14	nigeria	nigeria	PROPN
ijtc-286	146	15	.	.	PUNCT
ijtc-286	147	1	scholars	scholar	NOUN
ijtc-286	147	2	journal	journal	PROPN
ijtc-286	147	3	of	of	ADP
ijtc-286	147	4	economics	economic	NOUN
ijtc-286	147	5	,	,	PUNCT
ijtc-286	147	6	business	business	NOUN
ijtc-286	147	7	and	and	CCONJ
ijtc-286	147	8	management	management	NOUN
ijtc-286	147	9	,	,	PUNCT
ijtc-286	147	10	4(2	4(2	NUM
ijtc-286	147	11	):	):	PUNCT
ijtc-286	147	12	89	89	NUM
ijtc-286	147	13	-	-	SYM
ijtc-286	147	14	93	93	NUM
ijtc-286	147	15	.	.	PUNCT
ijtc-286	148	1	central	central	ADJ
ijtc-286	148	2	intelligence	intelligence	NOUN
ijtc-286	148	3	agency	agency	NOUN
ijtc-286	148	4	.	.	PUNCT
ijtc-286	149	1	2019	2019	NUM
ijtc-286	149	2	.	.	PUNCT
ijtc-286	150	1	the	the	DET
ijtc-286	150	2	world	world	NOUN
ijtc-286	150	3	factbook	factbook	VERB
ijtc-286	150	4	electricity	electricity	NOUN
ijtc-286	150	5	-	-	PUNCT
ijtc-286	150	6	consumption	consumption	NOUN
ijtc-286	150	7	compares	compare	VERB
ijtc-286	150	8	total	total	ADJ
ijtc-286	150	9	electricity	electricity	NOUN
ijtc-286	150	10	generated	generate	VERB
ijtc-286	150	11	annually	annually	ADV
ijtc-286	150	12	plus	plus	CCONJ
ijtc-286	150	13	imports	import	NOUN
ijtc-286	150	14	and	and	CCONJ
ijtc-286	150	15	minus	minus	ADP
ijtc-286	150	16	export	export	NOUN
ijtc-286	150	17	.	.	PUNCT
ijtc-286	151	1	diakses	diakse	VERB
ijtc-286	151	2	pada	pada	PROPN
ijtc-286	151	3	2	2	NUM
ijtc-286	151	4	november	november	PROPN
ijtc-286	151	5	2019	2019	NUM
ijtc-286	151	6	dari	dari	PROPN
ijtc-286	151	7	https://www.cia.gov/library/publications/resources/the-world-factbook/	https://www.cia.gov/library/publications/resources/the-world-factbook/	PROPN
ijtc-286	151	8	fields/253rank.html	fields/253rank.html	PROPN
ijtc-286	151	9	.	.	PUNCT
ijtc-286	152	1	firmansari	firmansari	PROPN
ijtc-286	152	2	,	,	PUNCT
ijtc-286	152	3	f.	f.	PROPN
ijtc-286	152	4	,	,	PUNCT
ijtc-286	152	5	migdad	migdad	NOUN
ijtc-286	152	6	,	,	PUNCT
ijtc-286	152	7	m.	m.	NOUN
ijtc-286	152	8	,	,	PUNCT
ijtc-286	152	9	&	&	CCONJ
ijtc-286	152	10	kustono	kustono	PROPN
ijtc-286	152	11	,	,	PUNCT
ijtc-286	152	12	a.s	a.s	PROPN
ijtc-286	152	13	.	.	PROPN
ijtc-286	152	14	2019	2019	NUM
ijtc-286	152	15	.	.	PUNCT
ijtc-286	153	1	intellectual	intellectual	ADJ
ijtc-286	153	2	capital	capital	NOUN
ijtc-286	153	3	effect	effect	NOUN
ijtc-286	153	4	on	on	ADP
ijtc-286	153	5	stoct	stoct	PROPN
ijtc-286	153	6	return	return	NOUN
ijtc-286	153	7	with	with	ADP
ijtc-286	153	8	economic	economic	ADJ
ijtc-286	153	9	added	add	VERB
ijtc-286	153	10	value	value	NOUN
ijtc-286	153	11	as	as	ADP
ijtc-286	153	12	intervening	intervene	VERB
ijtc-286	153	13	variable	variable	NOUN
ijtc-286	153	14	in	in	ADP
ijtc-286	153	15	banking	banking	NOUN
ijtc-286	153	16	companies	company	NOUN
ijtc-286	153	17	listed	list	VERB
ijtc-286	153	18	in	in	ADP
ijtc-286	153	19	stock	stock	NOUN
ijtc-286	153	20	exchange	exchange	NOUN
ijtc-286	153	21	.	.	PUNCT
ijtc-286	154	1	international	international	ADJ
ijtc-286	154	2	journal	journal	PROPN
ijtc-286	154	3	of	of	ADP
ijtc-286	154	4	economics	economic	NOUN
ijtc-286	154	5	and	and	CCONJ
ijtc-286	154	6	business	business	NOUN
ijtc-286	154	7	,	,	PUNCT
ijtc-286	154	8	5(1	5(1	NUM
ijtc-286	154	9	):	):	PUNCT
ijtc-286	154	10	33	33	NUM
ijtc-286	154	11	-	-	SYM
ijtc-286	154	12	45	45	NUM
ijtc-286	154	13	.	.	PUNCT
ijtc-286	155	1	fitz	fitz	PROPN
ijtc-286	155	2	-	-	PUNCT
ijtc-286	155	3	enz	enz	PROPN
ijtc-286	155	4	,	,	PUNCT
ijtc-286	155	5	jac	jac	PROPN
ijtc-286	155	6	.	.	PROPN
ijtc-286	155	7	2000	2000	NUM
ijtc-286	155	8	.	.	PUNCT
ijtc-286	156	1	the	the	DET
ijtc-286	156	2	roi	roi	NOUN
ijtc-286	156	3	of	of	ADP
ijtc-286	156	4	human	human	ADJ
ijtc-286	156	5	capital	capital	NOUN
ijtc-286	156	6	measuring	measure	VERB
ijtc-286	156	7	the	the	DET
ijtc-286	156	8	economic	economic	ADJ
ijtc-286	156	9	value	value	NOUN
ijtc-286	156	10	of	of	ADP
ijtc-286	156	11	employee	employee	NOUN
ijtc-286	156	12	performance	performance	NOUN
ijtc-286	156	13	.	.	PUNCT
ijtc-286	157	1	library	library	NOUN
ijtc-286	157	2	of	of	ADP
ijtc-286	157	3	congress	congress	PROPN
ijtc-286	157	4	cataloging	catalog	VERB
ijtc-286	157	5	in	in	ADP
ijtc-286	157	6	publication	publication	NOUN
ijtc-286	157	7	data	datum	NOUN
ijtc-286	157	8	.	.	PUNCT
ijtc-286	158	1	new	new	PROPN
ijtc-286	158	2	york	york	PROPN
ijtc-286	158	3	.	.	PUNCT
ijtc-286	159	1	hamidah	hamidah	PROPN
ijtc-286	159	2	.	.	PUNCT
ijtc-286	160	1	2015	2015	NUM
ijtc-286	160	2	.	.	PUNCT
ijtc-286	161	1	eva	eva	PROPN
ijtc-286	161	2	,	,	PUNCT
ijtc-286	161	3	roce	roce	PROPN
ijtc-286	161	4	,	,	PUNCT
ijtc-286	161	5	roe	roe	NOUN
ijtc-286	161	6	,	,	PUNCT
ijtc-286	161	7	and	and	CCONJ
ijtc-286	161	8	eps	eps	PROPN
ijtc-286	161	9	as	as	ADP
ijtc-286	161	10	method	method	NOUN
ijtc-286	161	11	of	of	ADP
ijtc-286	161	12	assessment	assessment	NOUN
ijtc-286	161	13	of	of	ADP
ijtc-286	161	14	financial	financial	ADJ
ijtc-286	161	15	performance	performance	NOUN
ijtc-286	161	16	and	and	CCONJ
ijtc-286	161	17	its	its	PRON
ijtc-286	161	18	effect	effect	NOUN
ijtc-286	161	19	on	on	ADP
ijtc-286	161	20	shareholders	shareholder	NOUN
ijtc-286	161	21	’	'	PUNCT
ijtc-286	161	22	wealth	wealth	NOUN
ijtc-286	161	23	:	:	PUNCT
ijtc-286	161	24	evidence	evidence	NOUN
ijtc-286	161	25	from	from	ADP
ijtc-286	161	26	bank	bank	NOUN
ijtc-286	161	27	listed	list	VERB
ijtc-286	161	28	at	at	ADP
ijtc-286	161	29	indonesian	indonesian	ADJ
ijtc-286	161	30	stock	stock	PROPN
ijtc-286	161	31	exchange	exchange	NOUN
ijtc-286	161	32	in	in	ADP
ijtc-286	161	33	2011	2011	NUM
ijtc-286	161	34	-	-	SYM
ijtc-286	161	35	2013	2013	NUM
ijtc-286	161	36	.	.	PUNCT
ijtc-286	162	1	international	international	ADJ
ijtc-286	162	2	journal	journal	PROPN
ijtc-286	162	3	of	of	ADP
ijtc-286	162	4	scientific	scientific	ADJ
ijtc-286	162	5	and	and	CCONJ
ijtc-286	162	6	research	research	NOUN
ijtc-286	162	7	publications	publication	NOUN
ijtc-286	162	8	,	,	PUNCT
ijtc-286	162	9	5(2	5(2	NUM
ijtc-286	162	10	):	):	PUNCT
ijtc-286	162	11	1	1	NUM
ijtc-286	162	12	-	-	SYM
ijtc-286	162	13	7	7	NUM
ijtc-286	162	14	.	.	PUNCT
ijtc-286	162	15	international	international	ADJ
ijtc-286	162	16	monetary	monetary	ADJ
ijtc-286	162	17	fund	fund	NOUN
ijtc-286	162	18	.	.	PUNCT
ijtc-286	163	1	2019	2019	NUM
ijtc-286	163	2	.	.	PUNCT
ijtc-286	164	1	world	world	PROPN
ijtc-286	164	2	economic	economic	ADJ
ijtc-286	164	3	outlook	outlook	NOUN
ijtc-286	164	4	growth	growth	NOUN
ijtc-286	164	5	slowdown	slowdown	NOUN
ijtc-286	164	6	,	,	PUNCT
ijtc-286	164	7	precarious	precarious	ADJ
ijtc-286	164	8	recovery	recovery	NOUN
ijtc-286	164	9	.	.	PUNCT
ijtc-286	165	1	http://www.cia.gov/library/publications/resources/the-world-factbook/	http://www.cia.gov/library/publications/resources/the-world-factbook/	NOUN
ijtc-286	165	2	conventional	conventional	ADJ
ijtc-286	165	3	financial	financial	ADJ
ijtc-286	165	4	performance	performance	NOUN
ijtc-286	165	5	,	,	PUNCT
ijtc-286	165	6	economic	economic	ADJ
ijtc-286	165	7	value	value	NOUN
ijtc-286	165	8	added	add	VERB
ijtc-286	165	9	,	,	PUNCT
ijtc-286	165	10	human	human	ADJ
ijtc-286	165	11	economic	economic	ADJ
ijtc-286	165	12	value	value	NOUN
ijtc-286	165	13	added	add	VERB
ijtc-286	165	14	,	,	PUNCT
ijtc-286	165	15	value	value	NOUN
ijtc-286	165	16	added	add	VERB
ijtc-286	165	17	intellectual	intellectual	ADJ
ijtc-286	165	18	coefficient	coefficient	NOUN
ijtc-286	165	19	and	and	CCONJ
ijtc-286	165	20	its	its	PRON
ijtc-286	165	21	impact	impact	NOUN
ijtc-286	165	22	on	on	ADP
ijtc-286	165	23	stock	stock	NOUN
ijtc-286	165	24	return	return	NOUN
ijtc-286	165	25	of	of	ADP
ijtc-286	165	26	companies	company	NOUN
ijtc-286	165	27	operating	operate	VERB
ijtc-286	165	28	in	in	ADP
ijtc-286	165	29	energy	energy	NOUN
ijtc-286	165	30	sector	sector	NOUN
ijtc-286	165	31	in	in	ADP
ijtc-286	165	32	indonesia	indonesia	PROPN
ijtc-286	165	33	and	and	CCONJ
ijtc-286	165	34	malaysia	malaysia	PROPN
ijtc-286	165	35	anton	anton	PROPN
ijtc-286	165	36	wijaya	wijaya	PROPN
ijtc-286	165	37	233	233	NUM
ijtc-286	165	38	|	|	ADV
ijtc-286	165	39	ilomata	ilomata	PROPN
ijtc-286	165	40	international	international	ADJ
ijtc-286	165	41	journal	journal	NOUN
ijtc-286	165	42	of	of	ADP
ijtc-286	165	43	tax	tax	PROPN
ijtc-286	165	44	&	&	CCONJ
ijtc-286	165	45	accounting	accounting	PROPN
ijtc-286	165	46	volume	volume	NOUN
ijtc-286	165	47	2	2	NUM
ijtc-286	165	48	issue	issue	NOUN
ijtc-286	165	49	31	31	NUM
ijtc-286	165	50	,	,	PUNCT
ijtc-286	165	51	july	july	PROPN
ijtc-286	165	52	2021	2021	NUM
ijtc-286	165	53	jones	jones	PROPN
ijtc-286	165	54	,	,	PUNCT
ijtc-286	165	55	c.p	c.p	PROPN
ijtc-286	165	56	.	.	PROPN
ijtc-286	165	57	,	,	PUNCT
ijtc-286	165	58	utama	utama	PROPN
ijtc-286	165	59	,	,	PUNCT
ijtc-286	165	60	s.	s.	PROPN
ijtc-286	165	61	,	,	PUNCT
ijtc-286	165	62	frensidy	frensidy	NOUN
ijtc-286	165	63	,	,	PUNCT
ijtc-286	165	64	b.	b.	PROPN
ijtc-286	165	65	,	,	PUNCT
ijtc-286	165	66	ekaputra	ekaputra	PROPN
ijtc-286	165	67	,	,	PUNCT
ijtc-286	165	68	i.a	i.a	PROPN
ijtc-286	165	69	.	.	PROPN
ijtc-286	165	70	,	,	PUNCT
ijtc-286	165	71	&	&	CCONJ
ijtc-286	165	72	budiman	budiman	PROPN
ijtc-286	165	73	,	,	PUNCT
ijtc-286	165	74	r.u	r.u	PROPN
ijtc-286	165	75	.	.	PROPN
ijtc-286	165	76	2009	2009	NUM
ijtc-286	165	77	.	.	PUNCT
ijtc-286	166	1	investment	investment	NOUN
ijtc-286	166	2	analysis	analysis	NOUN
ijtc-286	166	3	and	and	CCONJ
ijtc-286	166	4	management	management	NOUN
ijtc-286	166	5	(	(	PUNCT
ijtc-286	166	6	an	an	DET
ijtc-286	166	7	indonesian	indonesian	ADJ
ijtc-286	166	8	adaptation	adaptation	NOUN
ijtc-286	166	9	)	)	PUNCT
ijtc-286	166	10	.	.	PUNCT
ijtc-286	167	1	new	new	PROPN
ijtc-286	167	2	jersey	jersey	PROPN
ijtc-286	167	3	:	:	PUNCT
ijtc-286	167	4	john	john	PROPN
ijtc-286	167	5	wiley	wiley	PROPN
ijtc-286	167	6	&	&	CCONJ
ijtc-286	167	7	sons	sons	PROPN
ijtc-286	167	8	inc	inc	PROPN
ijtc-286	167	9	.	.	PROPN
ijtc-286	167	10	khadaffi	khadaffi	PROPN
ijtc-286	167	11	,	,	PUNCT
ijtc-286	167	12	m.	m.	NOUN
ijtc-286	167	13	&	&	CCONJ
ijtc-286	167	14	heikal	heikal	PROPN
ijtc-286	167	15	,	,	PUNCT
ijtc-286	167	16	m.	m.	NOUN
ijtc-286	167	17	2014	2014	NUM
ijtc-286	167	18	.	.	PUNCT
ijtc-286	168	1	financial	financial	ADJ
ijtc-286	168	2	performance	performance	NOUN
ijtc-286	168	3	analysis	analysis	NOUN
ijtc-286	168	4	using	use	VERB
ijtc-286	168	5	economic	economic	ADJ
ijtc-286	168	6	value	value	NOUN
ijtc-286	168	7	added	add	VERB
ijtc-286	168	8	in	in	ADP
ijtc-286	168	9	consumption	consumption	NOUN
ijtc-286	168	10	industry	industry	NOUN
ijtc-286	168	11	in	in	ADP
ijtc-286	168	12	indonesia	indonesia	PROPN
ijtc-286	168	13	stock	stock	PROPN
ijtc-286	168	14	exchange	exchange	PROPN
ijtc-286	168	15	.	.	PUNCT
ijtc-286	169	1	american	american	PROPN
ijtc-286	169	2	international	international	PROPN
ijtc-286	169	3	journal	journal	PROPN
ijtc-286	169	4	of	of	ADP
ijtc-286	169	5	social	social	ADJ
ijtc-286	169	6	science	science	NOUN
ijtc-286	169	7	,	,	PUNCT
ijtc-286	169	8	3(4	3(4	NUM
ijtc-286	169	9	):	):	PUNCT
ijtc-286	169	10	219	219	NUM
ijtc-286	169	11	-	-	SYM
ijtc-286	169	12	226	226	NUM
ijtc-286	169	13	.	.	PUNCT
ijtc-286	170	1	khan	khan	PROPN
ijtc-286	170	2	,	,	PUNCT
ijtc-286	170	3	w.	w.	PROPN
ijtc-286	170	4	,	,	PUNCT
ijtc-286	170	5	naz	naz	PROPN
ijtc-286	170	6	,	,	PUNCT
ijtc-286	170	7	a.	a.	PROPN
ijtc-286	170	8	,	,	PUNCT
ijtc-286	170	9	khan	khan	PROPN
ijtc-286	170	10	,	,	PUNCT
ijtc-286	170	11	m.	m.	NOUN
ijtc-286	170	12	,	,	PUNCT
ijtc-286	170	13	khan	khan	PROPN
ijtc-286	170	14	,	,	PUNCT
ijtc-286	170	15	w.k.q	w.k.q	PROPN
ijtc-286	170	16	.	.	PROPN
ijtc-286	170	17	,	,	PUNCT
ijtc-286	170	18	&	&	CCONJ
ijtc-286	170	19	ahmad	ahmad	PROPN
ijtc-286	170	20	,	,	PUNCT
ijtc-286	170	21	s.	s.	PROPN
ijtc-286	170	22	2013	2013	NUM
ijtc-286	170	23	.	.	PUNCT
ijtc-286	171	1	the	the	DET
ijtc-286	171	2	impact	impact	NOUN
ijtc-286	171	3	of	of	ADP
ijtc-286	171	4	capital	capital	NOUN
ijtc-286	171	5	structure	structure	NOUN
ijtc-286	171	6	and	and	CCONJ
ijtc-286	171	7	financial	financial	ADJ
ijtc-286	171	8	performance	performance	NOUN
ijtc-286	171	9	on	on	ADP
ijtc-286	171	10	stock	stock	NOUN
ijtc-286	171	11	returns	return	NOUN
ijtc-286	171	12	“	"	PUNCT
ijtc-286	171	13	a	a	DET
ijtc-286	171	14	case	case	NOUN
ijtc-286	171	15	of	of	ADP
ijtc-286	171	16	pakistan	pakistan	PROPN
ijtc-286	171	17	textile	textile	NOUN
ijtc-286	171	18	industry	industry	NOUN
ijtc-286	171	19	.	.	PUNCT
ijtc-286	172	1	middleeast	middleeast	PROPN
ijtc-286	172	2	journal	journal	PROPN
ijtc-286	172	3	of	of	ADP
ijtc-286	172	4	scientific	scientific	ADJ
ijtc-286	172	5	research	research	NOUN
ijtc-286	172	6	,	,	PUNCT
ijtc-286	172	7	16(2	16(2	NUM
ijtc-286	172	8	):	):	PUNCT
ijtc-286	172	9	289	289	NUM
ijtc-286	172	10	-	-	SYM
ijtc-286	172	11	295	295	NUM
ijtc-286	172	12	.	.	PUNCT
ijtc-286	173	1	kumar	kumar	PROPN
ijtc-286	173	2	,	,	PUNCT
ijtc-286	173	3	a.	a.	PROPN
ijtc-286	173	4	&	&	CCONJ
ijtc-286	173	5	basu	basu	PROPN
ijtc-286	173	6	.	.	PROPN
ijtc-286	173	7	2013	2013	NUM
ijtc-286	173	8	.	.	PUNCT
ijtc-286	174	1	value	value	NOUN
ijtc-286	174	2	added	add	VERB
ijtc-286	174	3	and	and	CCONJ
ijtc-286	174	4	profitability	profitability	NOUN
ijtc-286	174	5	:	:	PUNCT
ijtc-286	174	6	role	role	NOUN
ijtc-286	174	7	of	of	ADP
ijtc-286	174	8	human	human	ADJ
ijtc-286	174	9	resource	resource	NOUN
ijtc-286	174	10	.	.	PUNCT
ijtc-286	175	1	great	great	ADJ
ijtc-286	175	2	lakes	lakes	PROPN
ijtc-286	175	3	herald	herald	PROPN
ijtc-286	175	4	,	,	PUNCT
ijtc-286	175	5	7(2	7(2	NUM
ijtc-286	175	6	):	):	PUNCT
ijtc-286	175	7	64	64	NUM
ijtc-286	175	8	-	-	SYM
ijtc-286	175	9	78	78	NUM
ijtc-286	175	10	.	.	PUNCT
ijtc-286	176	1	medyawati	medyawati	PROPN
ijtc-286	176	2	,	,	PUNCT
ijtc-286	176	3	h.	h.	PROPN
ijtc-286	176	4	&	&	CCONJ
ijtc-286	176	5	yunanto	yunanto	PROPN
ijtc-286	176	6	,	,	PUNCT
ijtc-286	176	7	m.	m.	NOUN
ijtc-286	176	8	2017	2017	NUM
ijtc-286	176	9	.	.	PUNCT
ijtc-286	177	1	factors	factor	NOUN
ijtc-286	177	2	determining	determine	VERB
ijtc-286	177	3	stock	stock	NOUN
ijtc-286	177	4	returns	return	NOUN
ijtc-286	177	5	in	in	ADP
ijtc-286	177	6	property	property	NOUN
ijtc-286	177	7	,	,	PUNCT
ijtc-286	177	8	real	real	ADJ
ijtc-286	177	9	estate	estate	NOUN
ijtc-286	177	10	and	and	CCONJ
ijtc-286	177	11	construction	construction	NOUN
ijtc-286	177	12	companies	company	NOUN
ijtc-286	177	13	in	in	ADP
ijtc-286	177	14	indonesia	indonesia	PROPN
ijtc-286	177	15	.	.	PUNCT
ijtc-286	178	1	international	international	ADJ
ijtc-286	178	2	journal	journal	PROPN
ijtc-286	178	3	on	on	ADP
ijtc-286	178	4	globalisation	globalisation	NOUN
ijtc-286	178	5	and	and	CCONJ
ijtc-286	178	6	small	small	ADJ
ijtc-286	178	7	business	business	NOUN
ijtc-286	178	8	,	,	PUNCT
ijtc-286	178	9	9(1	9(1	NUM
ijtc-286	178	10	):	):	PUNCT
ijtc-286	178	11	3	3	NUM
ijtc-286	178	12	-	-	SYM
ijtc-286	178	13	19	19	NUM
ijtc-286	178	14	.	.	PUNCT
ijtc-286	178	15	nugroho	nugroho	NOUN
ijtc-286	178	16	,	,	PUNCT
ijtc-286	178	17	m.	m.	NOUN
ijtc-286	178	18	2018	2018	NUM
ijtc-286	178	19	.	.	PUNCT
ijtc-286	179	1	the	the	DET
ijtc-286	179	2	effect	effect	NOUN
ijtc-286	179	3	of	of	ADP
ijtc-286	179	4	economic	economic	ADJ
ijtc-286	179	5	value	value	NOUN
ijtc-286	179	6	added	add	VERB
ijtc-286	179	7	(	(	PUNCT
ijtc-286	179	8	eva	eva	PROPN
ijtc-286	179	9	)	)	PUNCT
ijtc-286	179	10	,	,	PUNCT
ijtc-286	179	11	market	market	NOUN
ijtc-286	179	12	value	value	NOUN
ijtc-286	179	13	added	add	VERB
ijtc-286	179	14	(	(	PUNCT
ijtc-286	179	15	mva	mva	NOUN
ijtc-286	179	16	)	)	PUNCT
ijtc-286	179	17	,	,	PUNCT
ijtc-286	179	18	refined	refined	ADJ
ijtc-286	179	19	economic	economic	ADJ
ijtc-286	179	20	value	value	NOUN
ijtc-286	179	21	added	add	VERB
ijtc-286	179	22	(	(	PUNCT
ijtc-286	179	23	reva	reva	PROPN
ijtc-286	179	24	)	)	PUNCT
ijtc-286	179	25	on	on	ADP
ijtc-286	179	26	stock	stock	NOUN
ijtc-286	179	27	prices	price	NOUN
ijtc-286	179	28	and	and	CCONJ
ijtc-286	179	29	returns	return	VERB
ijtc-286	179	30	stock	stock	NOUN
ijtc-286	179	31	at	at	ADP
ijtc-286	179	32	manufacturing	manufacturing	NOUN
ijtc-286	179	33	industries	industry	NOUN
ijtc-286	179	34	who	who	PRON
ijtc-286	179	35	listed	list	VERB
ijtc-286	179	36	on	on	ADP
ijtc-286	179	37	indonesia	indonesia	PROPN
ijtc-286	179	38	stock	stock	PROPN
ijtc-286	179	39	exchange	exchange	PROPN
ijtc-286	179	40	(	(	PUNCT
ijtc-286	179	41	bei	bei	PROPN
ijtc-286	179	42	)	)	PUNCT
ijtc-286	179	43	.	.	PUNCT
ijtc-286	180	1	archives	archive	NOUN
ijtc-286	180	2	of	of	ADP
ijtc-286	180	3	business	business	NOUN
ijtc-286	180	4	research	research	NOUN
ijtc-286	180	5	,	,	PUNCT
ijtc-286	180	6	6(12):173	6(12):173	PROPN
ijtc-286	180	7	-	-	PUNCT
ijtc-286	180	8	188	188	NUM
ijtc-286	180	9	.	.	PUNCT
ijtc-286	181	1	bala	bala	PROPN
ijtc-286	181	2	,	,	PUNCT
ijtc-286	181	3	f.	f.	PROPN
ijtc-286	181	4	&	&	CCONJ
ijtc-286	181	5	olweni	olweni	PROPN
ijtc-286	181	6	,	,	PUNCT
ijtc-286	181	7	t.	t.	NOUN
ijtc-286	181	8	2018	2018	NUM
ijtc-286	181	9	.	.	PUNCT
ijtc-286	182	1	financial	financial	ADJ
ijtc-286	182	2	performance	performance	NOUN
ijtc-286	182	3	and	and	CCONJ
ijtc-286	182	4	stock	stock	NOUN
ijtc-286	182	5	returns	return	NOUN
ijtc-286	182	6	among	among	ADP
ijtc-286	182	7	listed	list	VERB
ijtc-286	182	8	banks	bank	NOUN
ijtc-286	182	9	in	in	ADP
ijtc-286	182	10	kenya	kenya	PROPN
ijtc-286	182	11	.	.	PUNCT
ijtc-286	183	1	international	international	ADJ
ijtc-286	183	2	journal	journal	PROPN
ijtc-286	183	3	of	of	ADP
ijtc-286	183	4	economics	economic	NOUN
ijtc-286	183	5	,	,	PUNCT
ijtc-286	183	6	commerce	commerce	NOUN
ijtc-286	183	7	,	,	PUNCT
ijtc-286	183	8	and	and	CCONJ
ijtc-286	183	9	management	management	NOUN
ijtc-286	183	10	,	,	PUNCT
ijtc-286	183	11	6(5	6(5	NUM
ijtc-286	183	12	):	):	PUNCT
ijtc-286	183	13	292	292	NUM
ijtc-286	183	14	-	-	SYM
ijtc-286	183	15	300	300	NUM
ijtc-286	183	16	.	.	PUNCT
ijtc-286	183	17	oktavia	oktavia	PROPN
ijtc-286	183	18	&	&	CCONJ
ijtc-286	183	19	norita	norita	PROPN
ijtc-286	183	20	.	.	PUNCT
ijtc-286	184	1	2016	2016	NUM
ijtc-286	184	2	.	.	PUNCT
ijtc-286	185	1	effect	effect	NOUN
ijtc-286	185	2	of	of	ADP
ijtc-286	185	3	earnings	earning	NOUN
ijtc-286	185	4	management	management	NOUN
ijtc-286	185	5	,	,	PUNCT
ijtc-286	185	6	liquidity	liquidity	NOUN
ijtc-286	185	7	ration	ration	NOUN
ijtc-286	185	8	,	,	PUNCT
ijtc-286	185	9	leverage	leverage	NOUN
ijtc-286	185	10	ratio	ratio	NOUN
ijtc-286	185	11	,	,	PUNCT
ijtc-286	185	12	activity	activity	NOUN
ijtc-286	185	13	ratio	ratio	NOUN
ijtc-286	185	14	,	,	PUNCT
ijtc-286	185	15	profitability	profitability	NOUN
ijtc-286	185	16	ratio	ratio	NOUN
ijtc-286	185	17	,	,	PUNCT
ijtc-286	185	18	and	and	CCONJ
ijtc-286	185	19	firm	firm	ADJ
ijtc-286	185	20	size	size	NOUN
ijtc-286	185	21	to	to	ADP
ijtc-286	185	22	stocks	stock	NOUN
ijtc-286	185	23	return	return	VERB
ijtc-286	185	24	(	(	PUNCT
ijtc-286	185	25	study	study	NOUN
ijtc-286	185	26	in	in	ADP
ijtc-286	185	27	go	go	VERB
ijtc-286	185	28	public	public	ADJ
ijtc-286	185	29	telecommunication	telecommunication	NOUN
ijtc-286	185	30	companies	company	NOUN
ijtc-286	185	31	in	in	ADP
ijtc-286	185	32	indonesia	indonesia	PROPN
ijtc-286	185	33	stock	stock	PROPN
ijtc-286	185	34	exchange	exchange	PROPN
ijtc-286	185	35	period	period	NOUN
ijtc-286	185	36	2010	2010	NUM
ijtc-286	185	37	-	-	SYM
ijtc-286	185	38	2014	2014	NUM
ijtc-286	185	39	)	)	PUNCT
ijtc-286	185	40	.	.	PUNCT
ijtc-286	186	1	proceeding	proceed	VERB
ijtc-286	186	2	of	of	ADP
ijtc-286	186	3	the	the	DET
ijtc-286	186	4	4th	4th	ADJ
ijtc-286	186	5	international	international	ADJ
ijtc-286	186	6	seminar	seminar	NOUN
ijtc-286	186	7	and	and	CCONJ
ijtc-286	186	8	conference	conference	NOUN
ijtc-286	186	9	on	on	ADP
ijtc-286	186	10	learning	learn	VERB
ijtc-286	186	11	organisations	organisation	NOUN
ijtc-286	186	12	.	.	PUNCT
ijtc-286	187	1	parast	parast	NOUN
ijtc-286	187	2	,	,	PUNCT
ijtc-286	187	3	m.z.d	m.z.d	PROPN
ijtc-286	187	4	.	.	PROPN
ijtc-286	187	5	,	,	PUNCT
ijtc-286	187	6	delkhak	delkhak	PROPN
ijtc-286	187	7	,	,	PUNCT
ijtc-286	187	8	j.	j.	PROPN
ijtc-286	187	9	,	,	PUNCT
ijtc-286	187	10	&	&	CCONJ
ijtc-286	187	11	jamshidi	jamshidi	PROPN
ijtc-286	187	12	,	,	PUNCT
ijtc-286	187	13	e.	e.	PROPN
ijtc-286	187	14	2013	2013	NUM
ijtc-286	187	15	.	.	PUNCT
ijtc-286	188	1	the	the	DET
ijtc-286	188	2	study	study	NOUN
ijtc-286	188	3	of	of	ADP
ijtc-286	188	4	the	the	DET
ijtc-286	188	5	effect	effect	NOUN
ijtc-286	188	6	of	of	ADP
ijtc-286	188	7	relationship	relationship	NOUN
ijtc-286	188	8	between	between	ADP
ijtc-286	188	9	value	value	NOUN
ijtc-286	188	10	added	add	VERB
ijtc-286	188	11	economic	economic	ADJ
ijtc-286	188	12	,	,	PUNCT
ijtc-286	188	13	operating	operate	VERB
ijtc-286	188	14	cash	cash	NOUN
ijtc-286	188	15	flow	flow	NOUN
ijtc-286	188	16	,	,	PUNCT
ijtc-286	188	17	and	and	CCONJ
ijtc-286	188	18	the	the	DET
ijtc-286	188	19	stock	stock	NOUN
ijtc-286	188	20	market	market	NOUN
ijtc-286	188	21	value	value	NOUN
ijtc-286	188	22	of	of	ADP
ijtc-286	188	23	pharmaceutical	pharmaceutical	NOUN
ijtc-286	188	24	companies	company	NOUN
ijtc-286	188	25	.	.	PUNCT
ijtc-286	189	1	european	european	PROPN
ijtc-286	189	2	online	online	PROPN
ijtc-286	189	3	journal	journal	PROPN
ijtc-286	189	4	of	of	ADP
ijtc-286	189	5	natural	natural	ADJ
ijtc-286	189	6	and	and	CCONJ
ijtc-286	189	7	social	social	ADJ
ijtc-286	189	8	sciences	science	NOUN
ijtc-286	189	9	,	,	PUNCT
ijtc-286	189	10	2(3	2(3	NUM
ijtc-286	189	11	):	):	PUNCT
ijtc-286	189	12	26202625	26202625	NUM
ijtc-286	189	13	.	.	PUNCT
ijtc-286	190	1	pulic	pulic	PROPN
ijtc-286	190	2	,	,	PUNCT
ijtc-286	190	3	a.	a.	NOUN
ijtc-286	190	4	1998	1998	NUM
ijtc-286	190	5	.	.	PUNCT
ijtc-286	191	1	measuring	measure	VERB
ijtc-286	191	2	the	the	DET
ijtc-286	191	3	performance	performance	NOUN
ijtc-286	191	4	of	of	ADP
ijtc-286	191	5	intellectual	intellectual	ADJ
ijtc-286	191	6	potential	potential	NOUN
ijtc-286	191	7	in	in	ADP
ijtc-286	191	8	knowledge	knowledge	NOUN
ijtc-286	191	9	economy	economy	NOUN
ijtc-286	191	10	.	.	PUNCT
ijtc-286	192	1	proceeding	proceed	VERB
ijtc-286	192	2	of	of	ADP
ijtc-286	192	3	the	the	DET
ijtc-286	192	4	2nd	2nd	ADJ
ijtc-286	192	5	mcmaster	mcmaster	PROPN
ijtc-286	192	6	world	world	PROPN
ijtc-286	192	7	congress	congress	PROPN
ijtc-286	192	8	on	on	ADP
ijtc-286	192	9	measuring	measure	VERB
ijtc-286	192	10	and	and	CCONJ
ijtc-286	192	11	managing	manage	VERB
ijtc-286	192	12	intellectual	intellectual	ADJ
ijtc-286	192	13	capital	capital	NOUN
ijtc-286	192	14	by	by	ADP
ijtc-286	192	15	the	the	DET
ijtc-286	192	16	australian	australian	ADJ
ijtc-286	192	17	team	team	NOUN
ijtc-286	192	18	for	for	ADP
ijtc-286	192	19	intellectual	intellectual	ADJ
ijtc-286	192	20	potential	potential	NOUN
ijtc-286	192	21	.	.	PUNCT
ijtc-286	193	1	pulic	pulic	NOUN
ijtc-286	193	2	,	,	PUNCT
ijtc-286	193	3	a.	a.	NOUN
ijtc-286	193	4	2004	2004	NUM
ijtc-286	193	5	.	.	PUNCT
ijtc-286	194	1	intelectual	intelectual	ADJ
ijtc-286	194	2	capital	capital	NOUN
ijtc-286	194	3	-	-	PUNCT
ijtc-286	194	4	does	do	AUX
ijtc-286	194	5	it	it	PRON
ijtc-286	194	6	create	create	VERB
ijtc-286	194	7	or	or	CCONJ
ijtc-286	194	8	destroy	destroy	VERB
ijtc-286	194	9	value	value	NOUN
ijtc-286	194	10	?	?	PUNCT
ijtc-286	195	1	measuring	measure	VERB
ijtc-286	195	2	business	business	NOUN
ijtc-286	195	3	excellence	excellence	NOUN
ijtc-286	195	4	,	,	PUNCT
ijtc-286	195	5	8(1	8(1	NOUN
ijtc-286	195	6	):	):	PUNCT
ijtc-286	195	7	62	62	NUM
ijtc-286	195	8	-	-	SYM
ijtc-286	195	9	68	68	NUM
ijtc-286	195	10	.	.	PUNCT
ijtc-286	196	1	putra	putra	PROPN
ijtc-286	196	2	,	,	PUNCT
ijtc-286	196	3	f.l	f.l	PROPN
ijtc-286	196	4	.	.	PROPN
ijtc-286	196	5	,	,	PUNCT
ijtc-286	196	6	nurlaela	nurlaela	PROPN
ijtc-286	196	7	,	,	PUNCT
ijtc-286	196	8	s.	s.	PROPN
ijtc-286	196	9	,	,	PUNCT
ijtc-286	196	10	&	&	CCONJ
ijtc-286	196	11	samrotun	samrotun	PROPN
ijtc-286	196	12	,	,	PUNCT
ijtc-286	196	13	y.c	y.c	PROPN
ijtc-286	196	14	.	.	PROPN
ijtc-286	196	15	2018	2018	NUM
ijtc-286	196	16	.	.	PUNCT
ijtc-286	197	1	effect	effect	NOUN
ijtc-286	197	2	of	of	ADP
ijtc-286	197	3	return	return	NOUN
ijtc-286	197	4	on	on	ADP
ijtc-286	197	5	asset	asset	NOUN
ijtc-286	197	6	,	,	PUNCT
ijtc-286	197	7	return	return	VERB
ijtc-286	197	8	on	on	ADP
ijtc-286	197	9	equity	equity	NOUN
ijtc-286	197	10	,	,	PUNCT
ijtc-286	197	11	debt	debt	NOUN
ijtc-286	197	12	to	to	ADP
ijtc-286	197	13	equity	equity	NOUN
ijtc-286	197	14	ratio	ratio	NOUN
ijtc-286	197	15	to	to	PART
ijtc-286	197	16	return	return	VERB
ijtc-286	197	17	stock	stock	NOUN
ijtc-286	197	18	company	company	NOUN
ijtc-286	197	19	property	property	NOUN
ijtc-286	197	20	and	and	CCONJ
ijtc-286	197	21	real	real	ADJ
ijtc-286	197	22	estate	estate	NOUN
ijtc-286	197	23	in	in	ADP
ijtc-286	197	24	indonesia	indonesia	PROPN
ijtc-286	197	25	stock	stock	PROPN
ijtc-286	197	26	exchange	exchange	PROPN
ijtc-286	197	27	.	.	PUNCT
ijtc-286	198	1	the	the	DET
ijtc-286	198	2	2nd	2nd	ADJ
ijtc-286	198	3	international	international	ADJ
ijtc-286	198	4	conference	conference	NOUN
ijtc-286	198	5	on	on	ADP
ijtc-286	198	6	technology	technology	NOUN
ijtc-286	198	7	,	,	PUNCT
ijtc-286	198	8	education	education	NOUN
ijtc-286	198	9	,	,	PUNCT
ijtc-286	198	10	and	and	CCONJ
ijtc-286	198	11	social	social	ADJ
ijtc-286	198	12	science	science	NOUN
ijtc-286	198	13	.	.	PUNCT
ijtc-286	199	1	rashid	rashid	PROPN
ijtc-286	199	2	,	,	PUNCT
ijtc-286	199	3	m.n.u.m	m.n.u.m	PROPN
ijtc-286	199	4	.	.	PROPN
ijtc-286	199	5	,	,	PUNCT
ijtc-286	199	6	mostafa	mostafa	PROPN
ijtc-286	199	7	,	,	PUNCT
ijtc-286	199	8	m.g	m.g	PROPN
ijtc-286	199	9	.	.	PROPN
ijtc-286	199	10	,	,	PUNCT
ijtc-286	199	11	balayet	balayet	PROPN
ijtc-286	199	12	,	,	PUNCT
ijtc-286	199	13	h.	h.	PROPN
ijtc-286	199	14	,	,	PUNCT
ijtc-286	199	15	salam	salam	PROPN
ijtc-286	199	16	,	,	PUNCT
ijtc-286	199	17	s.m	s.m	PROPN
ijtc-286	199	18	.	.	PROPN
ijtc-286	199	19	,	,	PUNCT
ijtc-286	199	20	dan	dan	PROPN
ijtc-286	199	21	nithe	nithe	PROPN
ijtc-286	199	22	,	,	PUNCT
ijtc-286	199	23	n.a	n.a	PROPN
ijtc-286	199	24	.	.	PROPN
ijtc-286	199	25	2016	2016	NUM
ijtc-286	199	26	.	.	PUNCT
ijtc-286	200	1	global	global	ADJ
ijtc-286	200	2	energy	energy	NOUN
ijtc-286	200	3	:	:	PUNCT
ijtc-286	200	4	need	need	NOUN
ijtc-286	200	5	,	,	PUNCT
ijtc-286	200	6	present	present	ADJ
ijtc-286	200	7	status	status	NOUN
ijtc-286	200	8	,	,	PUNCT
ijtc-286	200	9	future	future	ADJ
ijtc-286	200	10	trend	trend	NOUN
ijtc-286	200	11	and	and	CCONJ
ijtc-286	200	12	key	key	ADJ
ijtc-286	200	13	issues	issue	NOUN
ijtc-286	200	14	.	.	PUNCT
ijtc-286	201	1	global	global	ADJ
ijtc-286	201	2	journal	journal	PROPN
ijtc-286	201	3	of	of	ADP
ijtc-286	201	4	researches	research	NOUN
ijtc-286	201	5	in	in	ADP
ijtc-286	201	6	engineering	engineering	NOUN
ijtc-286	201	7	:	:	PUNCT
ijtc-286	201	8	electrical	electrical	ADJ
ijtc-286	201	9	and	and	CCONJ
ijtc-286	201	10	electronics	electronic	NOUN
ijtc-286	201	11	engineering	engineering	NOUN
ijtc-286	201	12	,	,	PUNCT
ijtc-286	201	13	16(1	16(1	NUM
ijtc-286	201	14	)	)	PUNCT
ijtc-286	201	15	.	.	PUNCT
ijtc-286	202	1	conventional	conventional	ADJ
ijtc-286	202	2	financial	financial	ADJ
ijtc-286	202	3	performance	performance	NOUN
ijtc-286	202	4	,	,	PUNCT
ijtc-286	202	5	economic	economic	ADJ
ijtc-286	202	6	value	value	NOUN
ijtc-286	202	7	added	add	VERB
ijtc-286	202	8	,	,	PUNCT
ijtc-286	202	9	human	human	ADJ
ijtc-286	202	10	economic	economic	ADJ
ijtc-286	202	11	value	value	NOUN
ijtc-286	202	12	added	add	VERB
ijtc-286	202	13	,	,	PUNCT
ijtc-286	202	14	value	value	NOUN
ijtc-286	202	15	added	add	VERB
ijtc-286	202	16	intellectual	intellectual	ADJ
ijtc-286	202	17	coefficient	coefficient	NOUN
ijtc-286	202	18	and	and	CCONJ
ijtc-286	202	19	its	its	PRON
ijtc-286	202	20	impact	impact	NOUN
ijtc-286	202	21	on	on	ADP
ijtc-286	202	22	stock	stock	NOUN
ijtc-286	202	23	return	return	NOUN
ijtc-286	202	24	of	of	ADP
ijtc-286	202	25	companies	company	NOUN
ijtc-286	202	26	operating	operate	VERB
ijtc-286	202	27	in	in	ADP
ijtc-286	202	28	energy	energy	NOUN
ijtc-286	202	29	sector	sector	NOUN
ijtc-286	202	30	in	in	ADP
ijtc-286	202	31	indonesia	indonesia	PROPN
ijtc-286	202	32	and	and	CCONJ
ijtc-286	202	33	malaysia	malaysia	PROPN
ijtc-286	202	34	anton	anton	PROPN
ijtc-286	202	35	wijaya	wijaya	PROPN
ijtc-286	202	36	234	234	NUM
ijtc-286	202	37	|	|	ADV
ijtc-286	202	38	ilomata	ilomata	PROPN
ijtc-286	202	39	international	international	ADJ
ijtc-286	202	40	journal	journal	NOUN
ijtc-286	202	41	of	of	ADP
ijtc-286	202	42	tax	tax	PROPN
ijtc-286	202	43	&	&	CCONJ
ijtc-286	202	44	accounting	accounting	PROPN
ijtc-286	202	45	volume	volume	NOUN
ijtc-286	202	46	2	2	NUM
ijtc-286	202	47	issue	issue	NOUN
ijtc-286	202	48	31	31	NUM
ijtc-286	202	49	,	,	PUNCT
ijtc-286	202	50	july	july	PROPN
ijtc-286	202	51	2021	2021	NUM
ijtc-286	203	1	robinson	robinson	PROPN
ijtc-286	203	2	,	,	PUNCT
ijtc-286	203	3	r.r	r.r	PROPN
ijtc-286	203	4	.	.	PROPN
ijtc-286	203	5	,	,	PUNCT
ijtc-286	203	6	greuning	greune	VERB
ijtc-286	203	7	h.v	h.v	PROPN
ijtc-286	203	8	.	.	PROPN
ijtc-286	203	9	,	,	PUNCT
ijtc-286	203	10	henry	henry	PROPN
ijtc-286	203	11	,	,	PUNCT
ijtc-286	203	12	e.	e.	PROPN
ijtc-286	203	13	,	,	PUNCT
ijtc-286	203	14	&	&	CCONJ
ijtc-286	203	15	broihahn	broihahn	PROPN
ijtc-286	203	16	,	,	PUNCT
ijtc-286	203	17	m.a	m.a	PROPN
ijtc-286	203	18	.	.	PROPN
ijtc-286	203	19	2009	2009	NUM
ijtc-286	203	20	.	.	PUNCT
ijtc-286	204	1	international	international	ADJ
ijtc-286	204	2	financial	financial	ADJ
ijtc-286	204	3	statement	statement	NOUN
ijtc-286	204	4	analysis	analysis	NOUN
ijtc-286	204	5	.	.	PUNCT
ijtc-286	205	1	john	john	PROPN
ijtc-286	205	2	wiley	wiley	PROPN
ijtc-286	205	3	&	&	CCONJ
ijtc-286	205	4	sons	sons	PROPN
ijtc-286	205	5	,	,	PUNCT
ijtc-286	205	6	inc	inc	PROPN
ijtc-286	205	7	.	.	PROPN
ijtc-286	205	8	:	:	PUNCT
ijtc-286	205	9	new	new	PROPN
ijtc-286	205	10	jersey	jersey	PROPN
ijtc-286	205	11	.	.	PUNCT
ijtc-286	206	1	robinson	robinson	PROPN
ijtc-286	206	2	,	,	PUNCT
ijtc-286	206	3	r.r	r.r	PROPN
ijtc-286	206	4	.	.	PROPN
ijtc-286	206	5	,	,	PUNCT
ijtc-286	206	6	henry	henry	PROPN
ijtc-286	206	7	,	,	PUNCT
ijtc-286	206	8	e.	e.	PROPN
ijtc-286	206	9	,	,	PUNCT
ijtc-286	206	10	pirie	pirie	PROPN
ijtc-286	206	11	,	,	PUNCT
ijtc-286	206	12	w.l	w.l	PROPN
ijtc-286	206	13	.	.	PROPN
ijtc-286	206	14	,	,	PUNCT
ijtc-286	206	15	broihahn	broihahn	PROPN
ijtc-286	206	16	,	,	PUNCT
ijtc-286	206	17	m.a	m.a	PROPN
ijtc-286	206	18	.	.	PROPN
ijtc-286	206	19	,	,	PUNCT
ijtc-286	206	20	cope	cope	VERB
ijtc-286	206	21	,	,	PUNCT
ijtc-286	206	22	a.t	a.t	PROPN
ijtc-286	206	23	.	.	PROPN
ijtc-286	206	24	2015	2015	NUM
ijtc-286	206	25	.	.	PUNCT
ijtc-286	207	1	international	international	ADJ
ijtc-286	207	2	financial	financial	ADJ
ijtc-286	207	3	statement	statement	NOUN
ijtc-286	207	4	analysis	analysis	NOUN
ijtc-286	207	5	third	third	PROPN
ijtc-286	207	6	edition	edition	NOUN
ijtc-286	207	7	.	.	PUNCT
ijtc-286	208	1	john	john	PROPN
ijtc-286	208	2	wiley	wiley	PROPN
ijtc-286	208	3	&	&	CCONJ
ijtc-286	208	4	sons	sons	PROPN
ijtc-286	208	5	,	,	PUNCT
ijtc-286	208	6	inc	inc	PROPN
ijtc-286	208	7	.	.	PROPN
ijtc-286	208	8	:	:	PUNCT
ijtc-286	208	9	new	new	PROPN
ijtc-286	208	10	jersey	jersey	PROPN
ijtc-286	208	11	.	.	PUNCT
ijtc-286	209	1	sahara	sahara	PROPN
ijtc-286	209	2	,	,	PUNCT
ijtc-286	209	3	l.i	l.i	PROPN
ijtc-286	209	4	.	.	PROPN
ijtc-286	209	5	2018	2018	NUM
ijtc-286	209	6	.	.	PUNCT
ijtc-286	210	1	the	the	DET
ijtc-286	210	2	analysis	analysis	NOUN
ijtc-286	210	3	of	of	ADP
ijtc-286	210	4	financial	financial	ADJ
ijtc-286	210	5	performance	performance	NOUN
ijtc-286	210	6	using	use	VERB
ijtc-286	210	7	economic	economic	ADJ
ijtc-286	210	8	value	value	NOUN
ijtc-286	210	9	added	add	VERB
ijtc-286	210	10	(	(	PUNCT
ijtc-286	210	11	eva	eva	NOUN
ijtc-286	210	12	)	)	PUNCT
ijtc-286	210	13	and	and	CCONJ
ijtc-286	210	14	market	market	NOUN
ijtc-286	210	15	value	value	NOUN
ijtc-286	210	16	added	add	VERB
ijtc-286	210	17	(	(	PUNCT
ijtc-286	210	18	mva	mva	NOUN
ijtc-286	210	19	)	)	PUNCT
ijtc-286	210	20	methods	method	NOUN
ijtc-286	210	21	and	and	CCONJ
ijtc-286	210	22	its	its	PRON
ijtc-286	210	23	influence	influence	NOUN
ijtc-286	210	24	on	on	ADP
ijtc-286	210	25	stock	stock	NOUN
ijtc-286	210	26	return	return	NOUN
ijtc-286	210	27	of	of	ADP
ijtc-286	210	28	transportation	transportation	NOUN
ijtc-286	210	29	company	company	NOUN
ijtc-286	210	30	listed	list	VERB
ijtc-286	210	31	in	in	ADP
ijtc-286	210	32	indonesia	indonesia	PROPN
ijtc-286	210	33	stock	stock	PROPN
ijtc-286	210	34	exchange	exchange	PROPN
ijtc-286	210	35	.	.	PUNCT
ijtc-286	211	1	scientific	scientific	ADJ
ijtc-286	211	2	journal	journal	PROPN
ijtc-286	211	3	reflection	reflection	NOUN
ijtc-286	211	4	:	:	PUNCT
ijtc-286	211	5	economic	economic	ADJ
ijtc-286	211	6	,	,	PUNCT
ijtc-286	211	7	accounting	accounting	NOUN
ijtc-286	211	8	,	,	PUNCT
ijtc-286	211	9	management	management	NOUN
ijtc-286	211	10	,	,	PUNCT
ijtc-286	211	11	and	and	CCONJ
ijtc-286	211	12	business	business	NOUN
ijtc-286	211	13	,	,	PUNCT
ijtc-286	211	14	1(3	1(3	NUM
ijtc-286	211	15	):	):	PUNCT
ijtc-286	211	16	61	61	NUM
ijtc-286	211	17	-	-	SYM
ijtc-286	211	18	70	70	NUM
ijtc-286	211	19	.	.	PUNCT
ijtc-286	212	1	salah	salah	PROPN
ijtc-286	212	2	,	,	PUNCT
ijtc-286	212	3	w.	w.	PROPN
ijtc-286	212	4	&	&	CCONJ
ijtc-286	212	5	salam	salam	PROPN
ijtc-286	212	6	,	,	PUNCT
ijtc-286	212	7	a.a	a.a	PROPN
ijtc-286	212	8	.	.	PROPN
ijtc-286	212	9	2019	2019	NUM
ijtc-286	212	10	.	.	PUNCT
ijtc-286	213	1	the	the	DET
ijtc-286	213	2	effects	effect	NOUN
ijtc-286	213	3	of	of	ADP
ijtc-286	213	4	international	international	ADJ
ijtc-286	213	5	financial	financial	ADJ
ijtc-286	213	6	reporting	reporting	NOUN
ijtc-286	213	7	standards	standard	NOUN
ijtc-286	213	8	on	on	ADP
ijtc-286	213	9	financial	financial	ADJ
ijtc-286	213	10	reporting	reporting	NOUN
ijtc-286	213	11	quality	quality	NOUN
ijtc-286	213	12	.	.	PUNCT
ijtc-286	214	1	athens	athens	PROPN
ijtc-286	214	2	journal	journal	PROPN
ijtc-286	214	3	of	of	ADP
ijtc-286	214	4	business	business	PROPN
ijtc-286	214	5	&	&	CCONJ
ijtc-286	214	6	economics	economic	NOUN
ijtc-286	214	7	,	,	PUNCT
ijtc-286	214	8	5(3	5(3	NUM
ijtc-286	214	9	):	):	PUNCT
ijtc-286	214	10	221	221	NUM
ijtc-286	214	11	-	-	SYM
ijtc-286	214	12	242	242	NUM
ijtc-286	214	13	.	.	PUNCT
ijtc-286	215	1	sani	sani	PROPN
ijtc-286	215	2	&	&	CCONJ
ijtc-286	215	3	hatane	hatane	PROPN
ijtc-286	215	4	,	,	PUNCT
ijtc-286	215	5	s.e	s.e	PROPN
ijtc-286	215	6	.	.	PROPN
ijtc-286	215	7	2014	2014	NUM
ijtc-286	215	8	.	.	PUNCT
ijtc-286	216	1	the	the	DET
ijtc-286	216	2	impact	impact	NOUN
ijtc-286	216	3	of	of	ADP
ijtc-286	216	4	value	value	NOUN
ijtc-286	216	5	added	add	VERB
ijtc-286	216	6	of	of	ADP
ijtc-286	216	7	intelectual	intelectual	ADJ
ijtc-286	216	8	capital	capital	NOUN
ijtc-286	216	9	to	to	ADP
ijtc-286	216	10	firms	firm	NOUN
ijtc-286	216	11	’	’	PART
ijtc-286	216	12	profitability	profitability	NOUN
ijtc-286	216	13	and	and	CCONJ
ijtc-286	216	14	productivity	productivity	NOUN
ijtc-286	216	15	.	.	PUNCT
ijtc-286	217	1	proceeding	proceed	VERB
ijtc-286	217	2	of	of	ADP
ijtc-286	217	3	4th	4th	ADJ
ijtc-286	217	4	international	international	ADJ
ijtc-286	217	5	conference	conference	NOUN
ijtc-286	217	6	on	on	ADP
ijtc-286	217	7	management	management	NOUN
ijtc-286	217	8	.	.	PUNCT
ijtc-286	218	1	saragih	saragih	PROPN
ijtc-286	218	2	,	,	PUNCT
ijtc-286	218	3	j.l	j.l	PROPN
ijtc-286	218	4	.	.	PROPN
ijtc-286	218	5	2018	2018	NUM
ijtc-286	218	6	.	.	PUNCT
ijtc-286	219	1	the	the	DET
ijtc-286	219	2	effects	effect	NOUN
ijtc-286	219	3	of	of	ADP
ijtc-286	219	4	return	return	NOUN
ijtc-286	219	5	on	on	ADP
ijtc-286	219	6	assets	asset	NOUN
ijtc-286	219	7	(	(	PUNCT
ijtc-286	219	8	roa	roa	NOUN
ijtc-286	219	9	)	)	PUNCT
ijtc-286	219	10	,	,	PUNCT
ijtc-286	219	11	return	return	VERB
ijtc-286	219	12	on	on	ADP
ijtc-286	219	13	equity	equity	NOUN
ijtc-286	219	14	(	(	PUNCT
ijtc-286	219	15	roe	roe	PROPN
ijtc-286	219	16	)	)	PUNCT
ijtc-286	219	17	,	,	PUNCT
ijtc-286	219	18	and	and	CCONJ
ijtc-286	219	19	debt	debt	NOUN
ijtc-286	219	20	to	to	ADP
ijtc-286	219	21	equity	equity	NOUN
ijtc-286	219	22	ratio	ratio	NOUN
ijtc-286	219	23	(	(	PUNCT
ijtc-286	219	24	der	der	NOUN
ijtc-286	219	25	)	)	PUNCT
ijtc-286	219	26	on	on	ADP
ijtc-286	219	27	stock	stock	NOUN
ijtc-286	219	28	returns	return	NOUN
ijtc-286	219	29	in	in	ADP
ijtc-286	219	30	wholesale	wholesale	ADJ
ijtc-286	219	31	and	and	CCONJ
ijtc-286	219	32	retail	retail	ADJ
ijtc-286	219	33	trade	trade	NOUN
ijtc-286	219	34	companies	company	NOUN
ijtc-286	219	35	listed	list	VERB
ijtc-286	219	36	in	in	ADP
ijtc-286	219	37	indonesia	indonesia	PROPN
ijtc-286	219	38	stock	stock	PROPN
ijtc-286	219	39	exchange	exchange	PROPN
ijtc-286	219	40	.	.	PUNCT
ijtc-286	220	1	international	international	ADJ
ijtc-286	220	2	journal	journal	PROPN
ijtc-286	220	3	of	of	ADP
ijtc-286	220	4	science	science	NOUN
ijtc-286	220	5	and	and	CCONJ
ijtc-286	220	6	research	research	NOUN
ijtc-286	220	7	methodology	methodology	NOUN
ijtc-286	220	8	,	,	PUNCT
ijtc-286	220	9	8(3	8(3	NUM
ijtc-286	220	10	):	):	PUNCT
ijtc-286	220	11	348	348	NUM
ijtc-286	220	12	-	-	SYM
ijtc-286	220	13	367	367	NUM
ijtc-286	220	14	.	.	PUNCT
ijtc-286	221	1	stahle	stahle	NOUN
ijtc-286	221	2	,	,	PUNCT
ijtc-286	221	3	p.	p.	PROPN
ijtc-286	221	4	,	,	PUNCT
ijtc-286	221	5	stahle	stahle	NOUN
ijtc-286	221	6	,	,	PUNCT
ijtc-286	221	7	s.	s.	PROPN
ijtc-286	221	8	&	&	CCONJ
ijtc-286	221	9	aho	aho	PROPN
ijtc-286	221	10	,	,	PUNCT
ijtc-286	221	11	s.	s.	PROPN
ijtc-286	221	12	2011	2011	NUM
ijtc-286	221	13	.	.	PUNCT
ijtc-286	222	1	value	value	NOUN
ijtc-286	222	2	added	add	VERB
ijtc-286	222	3	intellectual	intellectual	ADJ
ijtc-286	222	4	coefficient	coefficient	NOUN
ijtc-286	222	5	(	(	PUNCT
ijtc-286	222	6	vaic	vaic	ADV
ijtc-286	222	7	):	):	PUNCT
ijtc-286	222	8	a	a	DET
ijtc-286	222	9	critical	critical	ADJ
ijtc-286	222	10	analysis	analysis	NOUN
ijtc-286	222	11	.	.	PUNCT
ijtc-286	223	1	journal	journal	PROPN
ijtc-286	223	2	of	of	ADP
ijtc-286	223	3	intellectual	intellectual	ADJ
ijtc-286	223	4	capital	capital	NOUN
ijtc-286	223	5	,	,	PUNCT
ijtc-286	223	6	12(4	12(4	NUM
ijtc-286	223	7	):	):	PUNCT
ijtc-286	223	8	531	531	NUM
ijtc-286	223	9	-	-	SYM
ijtc-286	223	10	551	551	NUM
ijtc-286	223	11	.	.	PUNCT
ijtc-286	224	1	stewart	stewart	PROPN
ijtc-286	224	2	,	,	PUNCT
ijtc-286	224	3	s.	s.	PROPN
ijtc-286	224	4	&	&	CCONJ
ijtc-286	224	5	o`byrne	o`byrne	PROPN
ijtc-286	224	6	,	,	PUNCT
ijtc-286	224	7	s.f	s.f	PROPN
ijtc-286	224	8	.	.	PROPN
ijtc-286	224	9	1996	1996	NUM
ijtc-286	224	10	.	.	PUNCT
ijtc-286	225	1	eva	eva	NOUN
ijtc-286	225	2	and	and	CCONJ
ijtc-286	225	3	market	market	NOUN
ijtc-286	225	4	value	value	NOUN
ijtc-286	225	5	.	.	PUNCT
ijtc-286	226	1	journal	journal	NOUN
ijtc-286	226	2	of	of	ADP
ijtc-286	226	3	applied	apply	VERB
ijtc-286	226	4	corporate	corporate	ADJ
ijtc-286	226	5	finance	finance	NOUN
ijtc-286	226	6	bank	bank	PROPN
ijtc-286	226	7	of	of	ADP
ijtc-286	226	8	america	america	PROPN
ijtc-286	226	9	,	,	PUNCT
ijtc-286	226	10	9(1	9(1	NUM
ijtc-286	226	11	):	):	PUNCT
ijtc-286	226	12	116	116	NUM
ijtc-286	226	13	-	-	SYM
ijtc-286	226	14	125	125	NUM
ijtc-286	226	15	.	.	PUNCT
ijtc-286	227	1	susilatri	susilatri	ADJ
ijtc-286	227	2	.	.	PUNCT
ijtc-286	228	1	2013	2013	NUM
ijtc-286	228	2	.	.	PUNCT
ijtc-286	229	1	analysis	analysis	NOUN
ijtc-286	229	2	of	of	ADP
ijtc-286	229	3	effect	effect	NOUN
ijtc-286	229	4	of	of	ADP
ijtc-286	229	5	profitability	profitability	NOUN
ijtc-286	229	6	,	,	PUNCT
ijtc-286	229	7	leverage	leverage	NOUN
ijtc-286	229	8	and	and	CCONJ
ijtc-286	229	9	economic	economic	ADJ
ijtc-286	229	10	value	value	NOUN
ijtc-286	229	11	added	add	VERB
ijtc-286	229	12	(	(	PUNCT
ijtc-286	229	13	eva	eva	PROPN
ijtc-286	229	14	)	)	PUNCT
ijtc-286	229	15	to	to	ADP
ijtc-286	229	16	stock	stock	NOUN
ijtc-286	229	17	return	return	NOUN
ijtc-286	229	18	(	(	PUNCT
ijtc-286	229	19	study	study	NOUN
ijtc-286	229	20	of	of	ADP
ijtc-286	229	21	firms	firm	NOUN
ijtc-286	229	22	listed	list	VERB
ijtc-286	229	23	in	in	ADP
ijtc-286	229	24	indonesia	indonesia	PROPN
ijtc-286	229	25	stock	stock	PROPN
ijtc-286	229	26	exchange	exchange	PROPN
ijtc-286	229	27	listed	list	VERB
ijtc-286	229	28	as	as	ADP
ijtc-286	229	29	kompas100	kompas100	PROPN
ijtc-286	229	30	)	)	PUNCT
ijtc-286	229	31	.	.	PUNCT
ijtc-286	230	1	jurnal	jurnal	ADJ
ijtc-286	230	2	sosial	sosial	ADJ
ijtc-286	230	3	ekonomi	ekonomi	PROPN
ijtc-286	230	4	pembangunan	pembangunan	PROPN
ijtc-286	230	5	,	,	PUNCT
ijtc-286	230	6	tahun	tahun	PROPN
ijtc-286	230	7	iii	iii	PROPN
ijtc-286	231	1	no.9	no.9	PROPN
ijtc-286	231	2	:	:	PUNCT
ijtc-286	231	3	234	234	NUM
ijtc-286	231	4	-	-	SYM
ijtc-286	231	5	252	252	NUM
ijtc-286	231	6	.	.	PUNCT
ijtc-286	232	1	utami	utami	NOUN
ijtc-286	232	2	,	,	PUNCT
ijtc-286	232	3	w.r	w.r	PROPN
ijtc-286	232	4	.	.	PROPN
ijtc-286	232	5	,	,	PUNCT
ijtc-286	232	6	hartoyo	hartoyo	PROPN
ijtc-286	232	7	,	,	PUNCT
ijtc-286	232	8	s.	s.	PROPN
ijtc-286	232	9	,	,	PUNCT
ijtc-286	232	10	&	&	CCONJ
ijtc-286	232	11	maulana	maulana	PROPN
ijtc-286	232	12	,	,	PUNCT
ijtc-286	232	13	t.n.a	t.n.a	NOUN
ijtc-286	232	14	.	.	PROPN
ijtc-286	232	15	2015	2015	NUM
ijtc-286	232	16	.	.	PUNCT
ijtc-286	233	1	the	the	DET
ijtc-286	233	2	effect	effect	NOUN
ijtc-286	233	3	of	of	ADP
ijtc-286	233	4	internal	internal	ADJ
ijtc-286	233	5	factors	factor	NOUN
ijtc-286	233	6	on	on	ADP
ijtc-286	233	7	stock	stock	NOUN
ijtc-286	233	8	return	return	NOUN
ijtc-286	233	9	:	:	PUNCT
ijtc-286	233	10	empirical	empirical	ADJ
ijtc-286	233	11	evidence	evidence	NOUN
ijtc-286	233	12	from	from	ADP
ijtc-286	233	13	the	the	DET
ijtc-286	233	14	indonesian	indonesian	ADJ
ijtc-286	233	15	construction	construction	PROPN
ijtc-286	233	16	subsector	subsector	NOUN
ijtc-286	233	17	.	.	PUNCT
ijtc-286	234	1	asian	asian	ADJ
ijtc-286	234	2	journal	journal	PROPN
ijtc-286	234	3	of	of	ADP
ijtc-286	234	4	business	business	NOUN
ijtc-286	234	5	and	and	CCONJ
ijtc-286	234	6	management	management	NOUN
ijtc-286	234	7	,	,	PUNCT
ijtc-286	234	8	3(5	3(5	NUM
ijtc-286	234	9	):	):	PUNCT
ijtc-286	234	10	370	370	NUM
ijtc-286	234	11	-	-	SYM
ijtc-286	234	12	377	377	NUM
ijtc-286	234	13	.	.	PUNCT
ijtc-286	235	1	united	united	PROPN
ijtc-286	235	2	nations	nations	PROPN
ijtc-286	235	3	.	.	PUNCT
ijtc-286	236	1	2014	2014	NUM
ijtc-286	236	2	.	.	PUNCT
ijtc-286	237	1	world	world	NOUN
ijtc-286	237	2	economic	economic	ADJ
ijtc-286	237	3	situation	situation	NOUN
ijtc-286	237	4	and	and	CCONJ
ijtc-286	237	5	prospects	prospect	NOUN
ijtc-286	237	6	.	.	PUNCT
ijtc-286	238	1	united	united	PROPN
ijtc-286	238	2	nations	nations	PROPN
ijtc-286	238	3	publication	publication	NOUN
ijtc-286	238	4	sales	sale	NOUN
ijtc-286	238	5	.	.	PUNCT
ijtc-286	239	1	united	united	PROPN
ijtc-286	239	2	nations	nations	PROPN
ijtc-286	239	3	.	.	PUNCT
ijtc-286	240	1	2019	2019	NUM
ijtc-286	240	2	.	.	PUNCT
ijtc-286	241	1	special	special	ADJ
ijtc-286	241	2	edition	edition	NOUN
ijtc-286	241	3	:	:	PUNCT
ijtc-286	241	4	progress	progress	NOUN
ijtc-286	241	5	towards	towards	ADP
ijtc-286	241	6	the	the	DET
ijtc-286	241	7	sustainable	sustainable	ADJ
ijtc-286	241	8	development	development	NOUN
ijtc-286	241	9	goals	goal	NOUN
ijtc-286	241	10	,	,	PUNCT
ijtc-286	241	11	report	report	NOUN
ijtc-286	241	12	of	of	ADP
ijtc-286	241	13	the	the	DET
ijtc-286	241	14	secretary	secretary	NOUN
ijtc-286	241	15	-	-	PUNCT
ijtc-286	241	16	general	general	NOUN
ijtc-286	241	17	.	.	PUNCT
ijtc-286	242	1	weygrandt	weygrandt	PROPN
ijtc-286	242	2	,	,	PUNCT
ijtc-286	242	3	j.j	j.j	PROPN
ijtc-286	242	4	.	.	PROPN
ijtc-286	242	5	,	,	PUNCT
ijtc-286	242	6	kimmel	kimmel	PROPN
ijtc-286	242	7	,	,	PUNCT
ijtc-286	242	8	p.d	p.d	PROPN
ijtc-286	242	9	.	.	PROPN
ijtc-286	242	10	,	,	PUNCT
ijtc-286	242	11	&	&	CCONJ
ijtc-286	242	12	kieso	kieso	PROPN
ijtc-286	242	13	,	,	PUNCT
ijtc-286	242	14	d.e	d.e	PROPN
ijtc-286	242	15	.	.	PROPN
ijtc-286	242	16	2013	2013	NUM
ijtc-286	242	17	.	.	PUNCT
ijtc-286	243	1	financial	financial	ADJ
ijtc-286	243	2	accounting	accounting	PROPN
ijtc-286	243	3	ifrs	ifrs	PROPN
ijtc-286	243	4	edition	edition	NOUN
ijtc-286	243	5	.	.	PUNCT
ijtc-286	244	1	new	new	PROPN
ijtc-286	244	2	jersey	jersey	PROPN
ijtc-286	244	3	:	:	PUNCT
ijtc-286	244	4	john	john	PROPN
ijtc-286	244	5	wiley	wiley	PROPN
ijtc-286	244	6	&	&	CCONJ
ijtc-286	244	7	sons	sons	PROPN
ijtc-286	244	8	inc	inc	PROPN
ijtc-286	244	9	.	.	PROPN
ijtc-286	244	10	widarjono	widarjono	PROPN
ijtc-286	244	11	,	,	PUNCT
ijtc-286	244	12	agus	agus	NOUN
ijtc-286	244	13	.	.	PUNCT
ijtc-286	245	1	2018	2018	NUM
ijtc-286	245	2	.	.	PUNCT
ijtc-286	246	1	ekonometrika	ekonometrika	PROPN
ijtc-286	246	2	pengantar	pengantar	PROPN
ijtc-286	246	3	dan	dan	PROPN
ijtc-286	246	4	aplikasinya	aplikasinya	PROPN
ijtc-286	246	5	disertai	disertai	PROPN
ijtc-286	246	6	panduan	panduan	PROPN
ijtc-286	246	7	eviews	eviews	PROPN
ijtc-286	246	8	edisi	edisi	VERB
ijtc-286	246	9	kelima	kelima	PROPN
ijtc-286	246	10	.	.	PUNCT
ijtc-286	247	1	yogyakarta	yogyakarta	PROPN
ijtc-286	247	2	:	:	PUNCT
ijtc-286	248	1	upp	upp	PROPN
ijtc-286	248	2	stim	stim	VERB
ijtc-286	248	3	ykpn	ykpn	PROPN
ijtc-286	248	4	.	.	PUNCT
ijtc-286	249	1	world	world	PROPN
ijtc-286	249	2	economic	economic	PROPN
ijtc-286	249	3	forum	forum	PROPN
ijtc-286	249	4	.	.	PROPN
ijtc-286	250	1	2019	2019	NUM
ijtc-286	250	2	.	.	PUNCT
ijtc-286	251	1	insight	insight	NOUN
ijtc-286	251	2	report	report	NOUN
ijtc-286	251	3	,	,	PUNCT
ijtc-286	251	4	fostering	foster	VERB
ijtc-286	251	5	effective	effective	ADJ
ijtc-286	251	6	energy	energy	NOUN
ijtc-286	251	7	transition	transition	NOUN
ijtc-286	251	8	2019	2019	NUM
ijtc-286	251	9	edition	edition	NOUN
ijtc-286	251	10	.	.	PUNCT
ijtc-286	252	1	worthington	worthington	PROPN
ijtc-286	252	2	,	,	PUNCT
ijtc-286	252	3	a.c	a.c	PROPN
ijtc-286	252	4	.	.	PROPN
ijtc-286	252	5	&	&	CCONJ
ijtc-286	252	6	west	west	PROPN
ijtc-286	252	7	,	,	PUNCT
ijtc-286	252	8	t.	t.	PROPN
ijtc-286	252	9	2004	2004	NUM
ijtc-286	252	10	.	.	PUNCT
ijtc-286	253	1	australian	australian	ADJ
ijtc-286	253	2	evidence	evidence	NOUN
ijtc-286	253	3	concerning	concern	VERB
ijtc-286	253	4	the	the	DET
ijtc-286	253	5	information	information	NOUN
ijtc-286	253	6	content	content	NOUN
ijtc-286	253	7	of	of	ADP
ijtc-286	253	8	conventional	conventional	ADJ
ijtc-286	253	9	financial	financial	ADJ
ijtc-286	253	10	performance	performance	NOUN
ijtc-286	253	11	,	,	PUNCT
ijtc-286	253	12	economic	economic	ADJ
ijtc-286	253	13	value	value	NOUN
ijtc-286	253	14	added	add	VERB
ijtc-286	253	15	,	,	PUNCT
ijtc-286	253	16	human	human	ADJ
ijtc-286	253	17	economic	economic	ADJ
ijtc-286	253	18	value	value	NOUN
ijtc-286	253	19	added	add	VERB
ijtc-286	253	20	,	,	PUNCT
ijtc-286	253	21	value	value	NOUN
ijtc-286	253	22	added	add	VERB
ijtc-286	253	23	intellectual	intellectual	ADJ
ijtc-286	253	24	coefficient	coefficient	NOUN
ijtc-286	253	25	and	and	CCONJ
ijtc-286	253	26	its	its	PRON
ijtc-286	253	27	impact	impact	NOUN
ijtc-286	253	28	on	on	ADP
ijtc-286	253	29	stock	stock	NOUN
ijtc-286	253	30	return	return	NOUN
ijtc-286	253	31	of	of	ADP
ijtc-286	253	32	companies	company	NOUN
ijtc-286	253	33	operating	operate	VERB
ijtc-286	253	34	in	in	ADP
ijtc-286	253	35	energy	energy	NOUN
ijtc-286	253	36	sector	sector	NOUN
ijtc-286	253	37	in	in	ADP
ijtc-286	253	38	indonesia	indonesia	PROPN
ijtc-286	253	39	and	and	CCONJ
ijtc-286	254	1	malaysia	malaysia	PROPN
ijtc-286	254	2	anton	anton	PROPN
ijtc-286	254	3	wijaya	wijaya	PROPN
ijtc-286	254	4	235	235	NUM
ijtc-286	254	5	|	|	ADV
ijtc-286	254	6	ilomata	ilomata	PROPN
ijtc-286	254	7	international	international	ADJ
ijtc-286	254	8	journal	journal	NOUN
ijtc-286	254	9	of	of	ADP
ijtc-286	254	10	tax	tax	PROPN
ijtc-286	254	11	&	&	CCONJ
ijtc-286	254	12	accounting	accounting	PROPN
ijtc-286	254	13	volume	volume	NOUN
ijtc-286	254	14	2	2	NUM
ijtc-286	254	15	issue	issue	NOUN
ijtc-286	254	16	31	31	NUM
ijtc-286	254	17	,	,	PUNCT
ijtc-286	254	18	july	july	PROPN
ijtc-286	254	19	2021	2021	NUM
ijtc-286	254	20	economic	economic	ADJ
ijtc-286	254	21	value	value	NOUN
ijtc-286	254	22	-	-	PUNCT
ijtc-286	254	23	added	add	VERB
ijtc-286	254	24	.	.	PUNCT
ijtc-286	255	1	australian	australian	ADJ
ijtc-286	255	2	journal	journal	NOUN
ijtc-286	255	3	of	of	ADP
ijtc-286	255	4	management	management	NOUN
ijtc-286	255	5	,	,	PUNCT
ijtc-286	255	6	29(2	29(2	NUM
ijtc-286	255	7	):	):	PUNCT
ijtc-286	255	8	201	201	NUM
ijtc-286	255	9	-	-	SYM
ijtc-286	255	10	224	224	NUM
ijtc-286	255	11	.	.	PUNCT
ijtc-286	256	1	yuliantari	yuliantari	NOUN
ijtc-286	256	2	,	,	PUNCT
ijtc-286	256	3	n.n.a.w	n.n.a.w	PROPN
ijtc-286	256	4	.	.	PROPN
ijtc-286	256	5	&	&	CCONJ
ijtc-286	256	6	sujana	sujana	PROPN
ijtc-286	256	7	,	,	PUNCT
ijtc-286	256	8	i.k	i.k	PROPN
ijtc-286	256	9	.	.	PROPN
ijtc-286	256	10	2014	2014	NUM
ijtc-286	256	11	.	.	PUNCT
ijtc-286	257	1	pengaruh	pengaruh	VERB
ijtc-286	257	2	financial	financial	ADJ
ijtc-286	257	3	ratio	ratio	NOUN
ijtc-286	257	4	,	,	PUNCT
ijtc-286	257	5	firm	firm	ADJ
ijtc-286	257	6	size	size	NOUN
ijtc-286	257	7	,	,	PUNCT
ijtc-286	257	8	dan	dan	PROPN
ijtc-286	257	9	cash	cash	NOUN
ijtc-286	257	10	flow	flow	NOUN
ijtc-286	257	11	operating	operate	VERB
ijtc-286	257	12	terhadap	terhadap	PROPN
ijtc-286	257	13	return	return	PROPN
ijtc-286	257	14	share	share	PROPN
ijtc-286	257	15	perusahaan	perusahaan	PROPN
ijtc-286	257	16	f&b	f&b	PROPN
ijtc-286	257	17	.	.	PUNCT
ijtc-286	258	1	e	e	X
ijtc-286	258	2	-	-	ADJ
ijtc-286	258	3	jurnal	jurnal	ADJ
ijtc-286	258	4	akuntansi	akuntansi	PROPN
ijtc-286	258	5	universitas	universita	NOUN
ijtc-286	258	6	udayana	udayana	PROPN
ijtc-286	258	7	,	,	PUNCT
ijtc-286	258	8	7.3(2014	7.3(2014	NUM
ijtc-286	258	9	):	):	PUNCT
ijtc-286	258	10	547	547	NUM
ijtc-286	258	11	-	-	SYM
ijtc-286	258	12	558	558	NUM
ijtc-286	258	13	.	.	PUNCT
ijtc-286	259	1	zamzami	zamzami	NOUN
ijtc-286	259	2	,	,	PUNCT
ijtc-286	259	3	k.k	k.k	PROPN
ijtc-286	259	4	.	.	PROPN
ijtc-286	259	5	&	&	CCONJ
ijtc-286	259	6	afif	afif	PROPN
ijtc-286	259	7	,	,	PUNCT
ijtc-286	259	8	m.n	m.n	PROPN
ijtc-286	259	9	.	.	PROPN
ijtc-286	259	10	2015	2015	NUM
ijtc-286	259	11	.	.	PUNCT
ijtc-286	260	1	influence	influence	NOUN
ijtc-286	260	2	of	of	ADP
ijtc-286	260	3	return	return	NOUN
ijtc-286	260	4	on	on	ADP
ijtc-286	260	5	assets	asset	NOUN
ijtc-286	260	6	(	(	PUNCT
ijtc-286	260	7	roa	roa	NOUN
ijtc-286	260	8	)	)	PUNCT
ijtc-286	260	9	,	,	PUNCT
ijtc-286	260	10	debt	debt	NOUN
ijtc-286	260	11	to	to	ADP
ijtc-286	260	12	equity	equity	NOUN
ijtc-286	260	13	ratio	ratio	NOUN
ijtc-286	260	14	(	(	PUNCT
ijtc-286	260	15	der	der	NOUN
ijtc-286	260	16	)	)	PUNCT
ijtc-286	260	17	,	,	PUNCT
ijtc-286	260	18	current	current	ADJ
ijtc-286	260	19	ratio	ratio	NOUN
ijtc-286	260	20	(	(	PUNCT
ijtc-286	260	21	cr	cr	NOUN
ijtc-286	260	22	)	)	PUNCT
ijtc-286	260	23	,	,	PUNCT
ijtc-286	260	24	and	and	CCONJ
ijtc-286	260	25	total	total	ADJ
ijtc-286	260	26	assets	asset	NOUN
ijtc-286	260	27	turnover	turnover	NOUN
ijtc-286	260	28	(	(	PUNCT
ijtc-286	260	29	tat	tat	NOUN
ijtc-286	260	30	)	)	PUNCT
ijtc-286	260	31	return	return	NOUN
ijtc-286	260	32	of	of	ADP
ijtc-286	260	33	shares	share	NOUN
ijtc-286	260	34	in	in	ADP
ijtc-286	260	35	the	the	DET
ijtc-286	260	36	sign	sign	NOUN
ijtc-286	260	37	in	in	ADP
ijtc-286	260	38	category	category	NOUN
ijtc-286	260	39	index	index	NOUN
ijtc-286	260	40	lq-45	lq-45	VERB
ijtc-286	260	41	in	in	ADP
ijtc-286	260	42	indonesia	indonesia	PROPN
ijtc-286	260	43	stock	stock	PROPN
ijtc-286	260	44	exchange	exchange	PROPN
ijtc-286	260	45	.	.	PUNCT
ijtc-286	261	1	jurnal	jurnal	ADJ
ijtc-286	261	2	akunida	akunida	PROPN
ijtc-286	261	3	,	,	PUNCT
ijtc-286	261	4	1(1	1(1	NUM
ijtc-286	261	5	):	):	PUNCT
ijtc-286	261	6	24	24	NUM
ijtc-286	261	7	-	-	SYM
ijtc-286	261	8	30	30	NUM
ijtc-286	261	9	.	.	PUNCT