id	sid	tid	token	lemma	pos
ijtc-364	1	1	the	the	DET
ijtc-364	1	2	illomata	illomata	PROPN
ijtc-364	1	3	international	international	PROPN
ijtc-364	1	4	journal	journal	PROPN
ijtc-364	1	5	of	of	ADP
ijtc-364	1	6	management	management	NOUN
ijtc-364	1	7	ilomata	ilomata	PROPN
ijtc-364	1	8	international	international	ADJ
ijtc-364	1	9	journal	journal	NOUN
ijtc-364	1	10	of	of	ADP
ijtc-364	1	11	tax	tax	PROPN
ijtc-364	1	12	&	&	CCONJ
ijtc-364	1	13	accounting	account	VERB
ijtc-364	1	14	p	p	PROPN
ijtc-364	1	15	-	-	PUNCT
ijtc-364	1	16	issn	issn	NOUN
ijtc-364	1	17	:	:	PUNCT
ijtc-364	1	18	2714	2714	NUM
ijtc-364	1	19	-	-	SYM
ijtc-364	1	20	9838	9838	NUM
ijtc-364	1	21	;	;	PUNCT
ijtc-364	1	22	e	e	X
ijtc-364	1	23	-	-	PUNCT
ijtc-364	1	24	issn	issn	NOUN
ijtc-364	1	25	:	:	PUNCT
ijtc-364	1	26	2714	2714	NUM
ijtc-364	1	27	-	-	SYM
ijtc-364	1	28	9846	9846	NUM
ijtc-364	1	29	volume	volume	NOUN
ijtc-364	1	30	2	2	NUM
ijtc-364	1	31	,	,	PUNCT
ijtc-364	1	32	issue	issue	NOUN
ijtc-364	1	33	4	4	NUM
ijtc-364	1	34	october	october	NOUN
ijtc-364	1	35	2021	2021	NUM
ijtc-364	1	36	page	page	NOUN
ijtc-364	2	1	no	no	NOUN
ijtc-364	2	2	.	.	NOUN
ijtc-364	3	1	323	323	NUM
ijtc-364	3	2	-	-	SYM
ijtc-364	3	3	331	331	NUM
ijtc-364	3	4	323	323	NUM
ijtc-364	3	5	|	|	NOUN
ijtc-364	3	6	ilomata	ilomata	NOUN
ijtc-364	3	7	international	international	ADJ
ijtc-364	3	8	journal	journal	NOUN
ijtc-364	3	9	of	of	ADP
ijtc-364	3	10	tax	tax	PROPN
ijtc-364	3	11	&	&	CCONJ
ijtc-364	3	12	accounting	account	VERB
ijtc-364	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	3	14	corporate	corporate	ADJ
ijtc-364	3	15	governance	governance	NOUN
ijtc-364	3	16	,	,	PUNCT
ijtc-364	3	17	characteristics	characteristic	NOUN
ijtc-364	3	18	on	on	ADP
ijtc-364	3	19	dividend	dividend	NOUN
ijtc-364	3	20	policy	policy	NOUN
ijtc-364	3	21	:	:	PUNCT
ijtc-364	3	22	evidence	evidence	NOUN
ijtc-364	3	23	from	from	ADP
ijtc-364	3	24	indonesia	indonesia	PROPN
ijtc-364	3	25	hendy	hendy	PROPN
ijtc-364	3	26	satria1	satria1	PROPN
ijtc-364	3	27	,	,	PUNCT
ijtc-364	3	28	muhammad	muhammad	PROPN
ijtc-364	3	29	isa	isa	PROPN
ijtc-364	3	30	alamsyahbana2	alamsyahbana2	PROPN
ijtc-364	3	31	,	,	PUNCT
ijtc-364	3	32	rachmad	rachmad	ADJ
ijtc-364	3	33	chartady3	chartady3	NOUN
ijtc-364	3	34	,	,	PUNCT
ijtc-364	3	35	fauzi4	fauzi4	NOUN
ijtc-364	3	36	,	,	PUNCT
ijtc-364	3	37	novi	novi	PROPN
ijtc-364	3	38	chandra	chandra	PROPN
ijtc-364	3	39	saputra5	saputra5	PROPN
ijtc-364	3	40	12345	12345	NUM
ijtc-364	3	41	stie	stie	PROPN
ijtc-364	3	42	pembangunan	pembangunan	PROPN
ijtc-364	3	43	,	,	PUNCT
ijtc-364	3	44	tanjungpinang	tanjungpinang	PROPN
ijtc-364	3	45	,	,	PUNCT
ijtc-364	3	46	indonesia	indonesia	PROPN
ijtc-364	3	47	1correspondent	1correspondent	NUM
ijtc-364	3	48	:	:	PUNCT
ijtc-364	3	49	hendysatria91@gmail.com	hendysatria91@gmail.com	X
ijtc-364	3	50	received	receive	VERB
ijtc-364	3	51	:	:	PUNCT
ijtc-364	3	52	august	august	PROPN
ijtc-364	3	53	08	08	NUM
ijtc-364	3	54	,	,	PUNCT
ijtc-364	3	55	2021	2021	NUM
ijtc-364	3	56	accepted	accept	VERB
ijtc-364	3	57	:	:	PUNCT
ijtc-364	3	58	august	august	PROPN
ijtc-364	3	59	25	25	NUM
ijtc-364	3	60	,	,	PUNCT
ijtc-364	3	61	2021	2021	NUM
ijtc-364	3	62	published	publish	VERB
ijtc-364	3	63	:	:	PUNCT
ijtc-364	3	64	october	october	PROPN
ijtc-364	3	65	31	31	NUM
ijtc-364	3	66	,	,	PUNCT
ijtc-364	3	67	2021	2021	NUM
ijtc-364	3	68	citation	citation	NOUN
ijtc-364	3	69	:	:	PUNCT
ijtc-364	3	70	satria	satria	PROPN
ijtc-364	3	71	,	,	PUNCT
ijtc-364	3	72	h.	h.	PROPN
ijtc-364	3	73	,	,	PUNCT
ijtc-364	3	74	alamsyahbana	alamsyahbana	PROPN
ijtc-364	3	75	,	,	PUNCT
ijtc-364	3	76	m.i	m.i	PROPN
ijtc-364	3	77	.	.	PROPN
ijtc-364	3	78	,	,	PUNCT
ijtc-364	3	79	chartady	chartady	PROPN
ijtc-364	3	80	,	,	PUNCT
ijtc-364	3	81	r.	r.	PROPN
ijtc-364	3	82	,	,	PUNCT
ijtc-364	3	83	fauzi	fauzi	PROPN
ijtc-364	3	84	.	.	PROPN
ijtc-364	3	85	,	,	PUNCT
ijtc-364	3	86	saputra	saputra	PROPN
ijtc-364	3	87	,	,	PUNCT
ijtc-364	3	88	n.c	n.c	PROPN
ijtc-364	3	89	.	.	PROPN
ijtc-364	3	90	(	(	PUNCT
ijtc-364	3	91	2021	2021	NUM
ijtc-364	3	92	)	)	PUNCT
ijtc-364	3	93	.	.	PUNCT
ijtc-364	4	1	corporate	corporate	ADJ
ijtc-364	4	2	governance	governance	NOUN
ijtc-364	4	3	,	,	PUNCT
ijtc-364	4	4	characteristics	characteristic	NOUN
ijtc-364	4	5	on	on	ADP
ijtc-364	4	6	dividend	dividend	NOUN
ijtc-364	4	7	policy	policy	NOUN
ijtc-364	4	8	:	:	PUNCT
ijtc-364	4	9	evidence	evidence	NOUN
ijtc-364	4	10	from	from	ADP
ijtc-364	4	11	indonesia	indonesia	PROPN
ijtc-364	4	12	.	.	PUNCT
ijtc-364	5	1	ilomata	ilomata	PROPN
ijtc-364	5	2	international	international	PROPN
ijtc-364	5	3	journal	journal	PROPN
ijtc-364	5	4	of	of	ADP
ijtc-364	5	5	tax	tax	PROPN
ijtc-364	5	6	&	&	CCONJ
ijtc-364	5	7	accounting.2(4),323	accounting.2(4),323	PROPN
ijtc-364	5	8	-	-	PUNCT
ijtc-364	5	9	331	331	NUM
ijtc-364	5	10	.	.	PUNCT
ijtc-364	6	1	https://doi.org/10.52728/ijtc.v2i4.364	https://doi.org/10.52728/ijtc.v2i4.364	PROPN
ijtc-364	6	2	abstract	abstract	PROPN
ijtc-364	6	3	:	:	PUNCT
ijtc-364	6	4	this	this	DET
ijtc-364	6	5	research	research	NOUN
ijtc-364	6	6	aims	aim	VERB
ijtc-364	6	7	to	to	PART
ijtc-364	6	8	explore	explore	VERB
ijtc-364	6	9	the	the	DET
ijtc-364	6	10	instability	instability	NOUN
ijtc-364	6	11	of	of	ADP
ijtc-364	6	12	the	the	DET
ijtc-364	6	13	dividend	dividend	NOUN
ijtc-364	6	14	distribution	distribution	NOUN
ijtc-364	6	15	policy	policy	NOUN
ijtc-364	6	16	of	of	ADP
ijtc-364	6	17	listed	list	VERB
ijtc-364	6	18	companies	company	NOUN
ijtc-364	6	19	on	on	ADP
ijtc-364	6	20	the	the	DET
ijtc-364	6	21	indonesian	indonesian	ADJ
ijtc-364	6	22	stock	stock	PROPN
ijtc-364	6	23	exchange	exchange	PROPN
ijtc-364	6	24	.	.	PUNCT
ijtc-364	7	1	researchers	researcher	NOUN
ijtc-364	7	2	use	use	VERB
ijtc-364	7	3	several	several	ADJ
ijtc-364	7	4	main	main	ADJ
ijtc-364	7	5	variables	variable	NOUN
ijtc-364	7	6	as	as	ADP
ijtc-364	7	7	indicators	indicator	NOUN
ijtc-364	7	8	to	to	PART
ijtc-364	7	9	measure	measure	VERB
ijtc-364	7	10	their	their	PRON
ijtc-364	7	11	impact	impact	NOUN
ijtc-364	7	12	on	on	ADP
ijtc-364	7	13	dividend	dividend	NOUN
ijtc-364	7	14	policy	policy	NOUN
ijtc-364	7	15	.	.	PUNCT
ijtc-364	8	1	the	the	DET
ijtc-364	8	2	samples	sample	NOUN
ijtc-364	8	3	used	use	VERB
ijtc-364	8	4	are	be	AUX
ijtc-364	8	5	75	75	NUM
ijtc-364	8	6	manufacturing	manufacturing	NOUN
ijtc-364	8	7	companies	company	NOUN
ijtc-364	8	8	.	.	PUNCT
ijtc-364	9	1	data	datum	NOUN
ijtc-364	9	2	analysis	analysis	NOUN
ijtc-364	9	3	technology	technology	NOUN
ijtc-364	9	4	uses	use	VERB
ijtc-364	9	5	descriptive	descriptive	ADJ
ijtc-364	9	6	statistical	statistical	ADJ
ijtc-364	9	7	analysis	analysis	NOUN
ijtc-364	9	8	and	and	CCONJ
ijtc-364	9	9	e	e	NOUN
ijtc-364	9	10	-	-	NOUN
ijtc-364	9	11	views	view	NOUN
ijtc-364	9	12	6.0	6.0	NUM
ijtc-364	9	13	as	as	ADP
ijtc-364	9	14	data	data	NOUN
ijtc-364	9	15	processing	processing	NOUN
ijtc-364	9	16	tools	tool	NOUN
ijtc-364	9	17	.	.	PUNCT
ijtc-364	10	1	the	the	DET
ijtc-364	10	2	results	result	NOUN
ijtc-364	10	3	of	of	ADP
ijtc-364	10	4	this	this	DET
ijtc-364	10	5	study	study	NOUN
ijtc-364	10	6	show	show	VERB
ijtc-364	10	7	that	that	SCONJ
ijtc-364	10	8	the	the	DET
ijtc-364	10	9	audit	audit	NOUN
ijtc-364	10	10	committee	committee	NOUN
ijtc-364	10	11	has	have	VERB
ijtc-364	10	12	a	a	DET
ijtc-364	10	13	negative	negative	ADJ
ijtc-364	10	14	and	and	CCONJ
ijtc-364	10	15	insignificant	insignificant	ADJ
ijtc-364	10	16	influence	influence	NOUN
ijtc-364	10	17	on	on	ADP
ijtc-364	10	18	dividend	dividend	NOUN
ijtc-364	10	19	policy	policy	NOUN
ijtc-364	10	20	.	.	PUNCT
ijtc-364	11	1	at	at	ADP
ijtc-364	11	2	the	the	DET
ijtc-364	11	3	same	same	ADJ
ijtc-364	11	4	time	time	NOUN
ijtc-364	11	5	,	,	PUNCT
ijtc-364	11	6	independent	independent	ADJ
ijtc-364	11	7	committees	committee	NOUN
ijtc-364	11	8	,	,	PUNCT
ijtc-364	11	9	public	public	ADJ
ijtc-364	11	10	interest	interest	NOUN
ijtc-364	11	11	,	,	PUNCT
ijtc-364	11	12	company	company	NOUN
ijtc-364	11	13	size	size	NOUN
ijtc-364	11	14	and	and	CCONJ
ijtc-364	11	15	profitability	profitability	NOUN
ijtc-364	11	16	have	have	VERB
ijtc-364	11	17	a	a	DET
ijtc-364	11	18	positive	positive	ADJ
ijtc-364	11	19	and	and	CCONJ
ijtc-364	11	20	significant	significant	ADJ
ijtc-364	11	21	impact	impact	NOUN
ijtc-364	11	22	on	on	ADP
ijtc-364	11	23	dividend	dividend	NOUN
ijtc-364	11	24	policy	policy	NOUN
ijtc-364	11	25	.	.	PUNCT
ijtc-364	12	1	keywords	keyword	NOUN
ijtc-364	12	2	:	:	PUNCT
ijtc-364	12	3	corporate	corporate	ADJ
ijtc-364	12	4	governance	governance	NOUN
ijtc-364	12	5	,	,	PUNCT
ijtc-364	12	6	dividend	dividend	NOUN
ijtc-364	12	7	policy	policy	NOUN
ijtc-364	12	8	,	,	PUNCT
ijtc-364	12	9	evidence	evidence	NOUN
ijtc-364	12	10	from	from	ADP
ijtc-364	12	11	indonesia	indonesia	PROPN
ijtc-364	12	12	this	this	PRON
ijtc-364	12	13	is	be	AUX
ijtc-364	12	14	an	an	DET
ijtc-364	12	15	open	open	ADJ
ijtc-364	12	16	access	access	NOUN
ijtc-364	12	17	article	article	NOUN
ijtc-364	12	18	under	under	ADP
ijtc-364	12	19	the	the	DET
ijtc-364	12	20	cc	cc	NOUN
ijtc-364	12	21	-	-	PUNCT
ijtc-364	12	22	by	by	ADP
ijtc-364	12	23	4.0	4.0	NUM
ijtc-364	12	24	license	license	NOUN
ijtc-364	12	25	.	.	PUNCT
ijtc-364	13	1	introduction	introduction	NOUN
ijtc-364	13	2	corporate	corporate	ADJ
ijtc-364	13	3	governance	governance	NOUN
ijtc-364	13	4	is	be	AUX
ijtc-364	13	5	the	the	DET
ijtc-364	13	6	art	art	NOUN
ijtc-364	13	7	of	of	ADP
ijtc-364	13	8	directing	direct	VERB
ijtc-364	13	9	and	and	CCONJ
ijtc-364	13	10	controlling	control	VERB
ijtc-364	13	11	an	an	DET
ijtc-364	13	12	organization	organization	NOUN
ijtc-364	13	13	by	by	ADP
ijtc-364	13	14	balancing	balance	VERB
ijtc-364	13	15	the	the	DET
ijtc-364	13	16	various	various	ADJ
ijtc-364	13	17	needs	need	NOUN
ijtc-364	13	18	of	of	ADP
ijtc-364	13	19	stakeholders	stakeholder	NOUN
ijtc-364	13	20	.	.	PUNCT
ijtc-364	14	1	this	this	PRON
ijtc-364	14	2	often	often	ADV
ijtc-364	14	3	involves	involve	VERB
ijtc-364	14	4	conflicts	conflict	NOUN
ijtc-364	14	5	of	of	ADP
ijtc-364	14	6	interest	interest	NOUN
ijtc-364	14	7	between	between	ADP
ijtc-364	14	8	various	various	ADJ
ijtc-364	14	9	stakeholders	stakeholder	NOUN
ijtc-364	14	10	and	and	CCONJ
ijtc-364	14	11	ensures	ensure	VERB
ijtc-364	14	12	that	that	SCONJ
ijtc-364	14	13	the	the	DET
ijtc-364	14	14	organization	organization	NOUN
ijtc-364	14	15	is	be	AUX
ijtc-364	14	16	well	well	ADV
ijtc-364	14	17	managed	manage	VERB
ijtc-364	14	18	,	,	PUNCT
ijtc-364	14	19	which	which	PRON
ijtc-364	14	20	means	mean	VERB
ijtc-364	14	21	that	that	SCONJ
ijtc-364	14	22	processes	process	NOUN
ijtc-364	14	23	,	,	PUNCT
ijtc-364	14	24	procedures	procedure	NOUN
ijtc-364	14	25	and	and	CCONJ
ijtc-364	14	26	policies	policy	NOUN
ijtc-364	14	27	are	be	AUX
ijtc-364	14	28	implemented	implement	VERB
ijtc-364	14	29	in	in	ADP
ijtc-364	14	30	accordance	accordance	NOUN
ijtc-364	14	31	with	with	ADP
ijtc-364	14	32	the	the	DET
ijtc-364	14	33	principles	principle	NOUN
ijtc-364	14	34	of	of	ADP
ijtc-364	14	35	transparency	transparency	NOUN
ijtc-364	14	36	and	and	CCONJ
ijtc-364	14	37	accountability	accountability	NOUN
ijtc-364	14	38	(	(	PUNCT
ijtc-364	14	39	gyimah	gyimah	NOUN
ijtc-364	14	40	et	et	PROPN
ijtc-364	14	41	al	al	PROPN
ijtc-364	14	42	.	.	PROPN
ijtc-364	14	43	,	,	PUNCT
ijtc-364	14	44	2021	2021	NUM
ijtc-364	14	45	)	)	PUNCT
ijtc-364	14	46	.	.	PUNCT
ijtc-364	15	1	whenever	whenever	SCONJ
ijtc-364	15	2	talking	talk	VERB
ijtc-364	15	3	about	about	ADP
ijtc-364	15	4	corporate	corporate	ADJ
ijtc-364	15	5	governance	governance	NOUN
ijtc-364	15	6	,	,	PUNCT
ijtc-364	15	7	it	it	PRON
ijtc-364	15	8	must	must	AUX
ijtc-364	15	9	be	be	AUX
ijtc-364	15	10	remembered	remember	VERB
ijtc-364	15	11	that	that	SCONJ
ijtc-364	15	12	organizations	organization	NOUN
ijtc-364	15	13	have	have	VERB
ijtc-364	15	14	duties	duty	NOUN
ijtc-364	15	15	and	and	CCONJ
ijtc-364	15	16	responsibilities	responsibility	NOUN
ijtc-364	15	17	towards	towards	ADP
ijtc-364	15	18	their	their	PRON
ijtc-364	15	19	shareholders	shareholder	NOUN
ijtc-364	15	20	and	and	CCONJ
ijtc-364	15	21	stakeholders	stakeholder	NOUN
ijtc-364	15	22	and	and	CCONJ
ijtc-364	15	23	therefore	therefore	ADV
ijtc-364	15	24	must	must	AUX
ijtc-364	15	25	be	be	AUX
ijtc-364	15	26	regulated	regulate	VERB
ijtc-364	15	27	in	in	ADP
ijtc-364	15	28	accordance	accordance	NOUN
ijtc-364	15	29	with	with	ADP
ijtc-364	15	30	the	the	DET
ijtc-364	15	31	law	law	NOUN
ijtc-364	15	32	and	and	CCONJ
ijtc-364	15	33	with	with	ADP
ijtc-364	15	34	due	due	ADJ
ijtc-364	15	35	regard	regard	NOUN
ijtc-364	15	36	for	for	ADP
ijtc-364	15	37	the	the	DET
ijtc-364	15	38	interests	interest	NOUN
ijtc-364	15	39	of	of	ADP
ijtc-364	15	40	stakeholders	stakeholder	NOUN
ijtc-364	15	41	and	and	CCONJ
ijtc-364	15	42	shareholders	shareholder	NOUN
ijtc-364	15	43	.	.	PUNCT
ijtc-364	16	1	(	(	PUNCT
ijtc-364	16	2	lehn	lehn	NOUN
ijtc-364	16	3	,	,	PUNCT
ijtc-364	16	4	2021	2021	NUM
ijtc-364	16	5	)	)	PUNCT
ijtc-364	16	6	the	the	DET
ijtc-364	16	7	next	next	ADJ
ijtc-364	16	8	aspect	aspect	NOUN
ijtc-364	16	9	of	of	ADP
ijtc-364	16	10	corporate	corporate	ADJ
ijtc-364	16	11	governance	governance	NOUN
ijtc-364	16	12	is	be	AUX
ijtc-364	16	13	that	that	SCONJ
ijtc-364	16	14	the	the	DET
ijtc-364	16	15	notion	notion	NOUN
ijtc-364	16	16	of	of	ADP
ijtc-364	16	17	economic	economic	ADJ
ijtc-364	16	18	efficiency	efficiency	NOUN
ijtc-364	16	19	must	must	AUX
ijtc-364	16	20	be	be	AUX
ijtc-364	16	21	followed	follow	VERB
ijtc-364	16	22	when	when	SCONJ
ijtc-364	16	23	directing	direct	VERB
ijtc-364	16	24	,	,	PUNCT
ijtc-364	16	25	managing	manage	VERB
ijtc-364	16	26	and	and	CCONJ
ijtc-364	16	27	controlling	control	VERB
ijtc-364	16	28	an	an	DET
ijtc-364	16	29	organization	organization	NOUN
ijtc-364	16	30	.	.	PUNCT
ijtc-364	17	1	for	for	ADP
ijtc-364	17	2	example	example	NOUN
ijtc-364	17	3	,	,	PUNCT
ijtc-364	17	4	the	the	DET
ijtc-364	17	5	fact	fact	NOUN
ijtc-364	17	6	that	that	SCONJ
ijtc-364	17	7	a	a	DET
ijtc-364	17	8	company	company	NOUN
ijtc-364	17	9	exists	exist	VERB
ijtc-364	17	10	to	to	PART
ijtc-364	17	11	make	make	VERB
ijtc-364	17	12	a	a	DET
ijtc-364	17	13	profit	profit	NOUN
ijtc-364	17	14	and	and	CCONJ
ijtc-364	17	15	hence	hence	ADV
ijtc-364	17	16	profitability	profitability	NOUN
ijtc-364	17	17	and	and	CCONJ
ijtc-364	17	18	revenue	revenue	NOUN
ijtc-364	17	19	should	should	AUX
ijtc-364	17	20	be	be	AUX
ijtc-364	17	21	a	a	DET
ijtc-364	17	22	goal	goal	NOUN
ijtc-364	17	23	that	that	PRON
ijtc-364	17	24	a	a	DET
ijtc-364	17	25	company	company	NOUN
ijtc-364	17	26	should	should	AUX
ijtc-364	17	27	strive	strive	VERB
ijtc-364	17	28	for	for	ADP
ijtc-364	17	29	(	(	PUNCT
ijtc-364	17	30	ahmad	ahmad	PROPN
ijtc-364	17	31	et	et	PROPN
ijtc-364	17	32	al	al	PROPN
ijtc-364	17	33	.	.	PROPN
ijtc-364	17	34	,	,	PUNCT
ijtc-364	17	35	2021	2021	NUM
ijtc-364	17	36	)	)	PUNCT
ijtc-364	17	37	.	.	PUNCT
ijtc-364	18	1	of	of	ADP
ijtc-364	18	2	course	course	NOUN
ijtc-364	18	3	,	,	PUNCT
ijtc-364	18	4	this	this	PRON
ijtc-364	18	5	does	do	AUX
ijtc-364	18	6	not	not	PART
ijtc-364	18	7	mean	mean	VERB
ijtc-364	18	8	that	that	SCONJ
ijtc-364	18	9	companies	company	NOUN
ijtc-364	18	10	can	can	AUX
ijtc-364	18	11	cut	cut	VERB
ijtc-364	18	12	corners	corner	NOUN
ijtc-364	18	13	in	in	ADP
ijtc-364	18	14	the	the	DET
ijtc-364	18	15	pursuit	pursuit	NOUN
ijtc-364	18	16	of	of	ADP
ijtc-364	18	17	profit	profit	NOUN
ijtc-364	18	18	and	and	CCONJ
ijtc-364	18	19	power	power	NOUN
ijtc-364	18	20	and	and	CCONJ
ijtc-364	18	21	hence	hence	ADV
ijtc-364	18	22	like	like	ADP
ijtc-364	18	23	the	the	DET
ijtc-364	18	24	principles	principle	NOUN
ijtc-364	18	25	in	in	ADP
ijtc-364	18	26	the	the	DET
ijtc-364	18	27	previous	previous	ADJ
ijtc-364	18	28	paragraph	paragraph	NOUN
ijtc-364	18	29	,	,	PUNCT
ijtc-364	18	30	corporate	corporate	ADJ
ijtc-364	18	31	governance	governance	NOUN
ijtc-364	18	32	means	mean	VERB
ijtc-364	18	33	that	that	SCONJ
ijtc-364	18	34	companies	company	NOUN
ijtc-364	18	35	should	should	AUX
ijtc-364	18	36	strive	strive	VERB
ijtc-364	18	37	to	to	PART
ijtc-364	18	38	generate	generate	VERB
ijtc-364	18	39	revenues	revenue	NOUN
ijtc-364	18	40	and	and	CCONJ
ijtc-364	18	41	profits	profit	NOUN
ijtc-364	18	42	in	in	ADP
ijtc-364	18	43	a	a	DET
ijtc-364	18	44	transparent	transparent	ADJ
ijtc-364	18	45	and	and	CCONJ
ijtc-364	18	46	accountable	accountable	ADJ
ijtc-364	18	47	manner	manner	NOUN
ijtc-364	18	48	.	.	PUNCT
ijtc-364	19	1	this	this	PRON
ijtc-364	19	2	means	mean	VERB
ijtc-364	19	3	that	that	SCONJ
ijtc-364	19	4	the	the	DET
ijtc-364	19	5	way	way	NOUN
ijtc-364	19	6	the	the	DET
ijtc-364	19	7	corporation	corporation	NOUN
ijtc-364	19	8	is	be	AUX
ijtc-364	19	9	managed	manage	VERB
ijtc-364	19	10	and	and	CCONJ
ijtc-364	19	11	directed	direct	VERB
ijtc-364	19	12	must	must	AUX
ijtc-364	19	13	be	be	AUX
ijtc-364	19	14	carried	carry	VERB
ijtc-364	19	15	out	out	ADP
ijtc-364	19	16	in	in	ADP
ijtc-364	19	17	accordance	accordance	NOUN
ijtc-364	19	18	with	with	ADP
ijtc-364	19	19	the	the	DET
ijtc-364	19	20	norms	norm	NOUN
ijtc-364	19	21	and	and	CCONJ
ijtc-364	19	22	standard	standard	ADJ
ijtc-364	19	23	procedures	procedure	NOUN
ijtc-364	19	24	that	that	PRON
ijtc-364	19	25	apply	apply	VERB
ijtc-364	19	26	to	to	ADP
ijtc-364	19	27	ethical	ethical	ADJ
ijtc-364	19	28	and	and	CCONJ
ijtc-364	19	29	normative	normative	ADJ
ijtc-364	19	30	behavior	behavior	NOUN
ijtc-364	19	31	(	(	PUNCT
ijtc-364	19	32	van	van	PROPN
ijtc-364	19	33	hoang	hoang	PROPN
ijtc-364	19	34	et	et	PROPN
ijtc-364	19	35	al	al	PROPN
ijtc-364	19	36	.	.	PROPN
ijtc-364	19	37	,	,	PUNCT
ijtc-364	19	38	2021	2021	NUM
ijtc-364	19	39	)	)	PUNCT
ijtc-364	19	40	.	.	PUNCT
ijtc-364	20	1	corporate	corporate	ADJ
ijtc-364	20	2	governance	governance	NOUN
ijtc-364	20	3	has	have	AUX
ijtc-364	20	4	been	be	AUX
ijtc-364	20	5	in	in	ADP
ijtc-364	20	6	the	the	DET
ijtc-364	20	7	news	news	NOUN
ijtc-364	20	8	over	over	ADP
ijtc-364	20	9	the	the	DET
ijtc-364	20	10	past	past	ADJ
ijtc-364	20	11	decade	decade	NOUN
ijtc-364	20	12	following	follow	VERB
ijtc-364	20	13	a	a	DET
ijtc-364	20	14	spate	spate	NOUN
ijtc-364	20	15	of	of	ADP
ijtc-364	20	16	scandals	scandal	NOUN
ijtc-364	20	17	engulfing	engulf	VERB
ijtc-364	20	18	companies	company	NOUN
ijtc-364	20	19	that	that	PRON
ijtc-364	20	20	led	lead	VERB
ijtc-364	20	21	to	to	ADP
ijtc-364	20	22	their	their	PRON
ijtc-364	20	23	collapse	collapse	NOUN
ijtc-364	20	24	due	due	ADP
ijtc-364	20	25	to	to	ADP
ijtc-364	20	26	mismanagement	mismanagement	NOUN
ijtc-364	20	27	.	.	PUNCT
ijtc-364	21	1	this	this	PRON
ijtc-364	21	2	prompts	prompt	VERB
ijtc-364	21	3	regulators	regulator	NOUN
ijtc-364	21	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	21	5	mailto:hendysatria91@gmail.com	mailto:hendysatria91@gmail.com	PROPN
ijtc-364	21	6	https://doi.org/10.52728/ijtc.v2i4.364	https://doi.org/10.52728/ijtc.v2i4.364	PROPN
ijtc-364	21	7	corporate	corporate	ADJ
ijtc-364	21	8	governance	governance	NOUN
ijtc-364	21	9	,	,	PUNCT
ijtc-364	21	10	characteristics	characteristic	NOUN
ijtc-364	21	11	on	on	ADP
ijtc-364	21	12	dividend	dividend	NOUN
ijtc-364	21	13	policy	policy	NOUN
ijtc-364	21	14	:	:	PUNCT
ijtc-364	21	15	evidence	evidence	NOUN
ijtc-364	21	16	from	from	ADP
ijtc-364	21	17	indonesia	indonesia	PROPN
ijtc-364	21	18	satria	satria	PROPN
ijtc-364	21	19	,	,	PUNCT
ijtc-364	21	20	alamsyahbana	alamsyahbana	PROPN
ijtc-364	21	21	,	,	PUNCT
ijtc-364	21	22	chartady	chartady	ADJ
ijtc-364	21	23	,	,	PUNCT
ijtc-364	21	24	fauzi	fauzi	PROPN
ijtc-364	21	25	,	,	PUNCT
ijtc-364	21	26	saputra	saputra	ADJ
ijtc-364	21	27	324	324	NUM
ijtc-364	21	28	|	|	ADV
ijtc-364	21	29	ilomata	ilomata	PROPN
ijtc-364	21	30	international	international	ADJ
ijtc-364	21	31	journal	journal	NOUN
ijtc-364	21	32	of	of	ADP
ijtc-364	21	33	tax	tax	PROPN
ijtc-364	21	34	&	&	CCONJ
ijtc-364	21	35	accounting	accounting	NOUN
ijtc-364	21	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-364	21	37	around	around	ADP
ijtc-364	21	38	the	the	DET
ijtc-364	21	39	world	world	NOUN
ijtc-364	21	40	to	to	PART
ijtc-364	21	41	implement	implement	VERB
ijtc-364	21	42	various	various	ADJ
ijtc-364	21	43	measures	measure	NOUN
ijtc-364	21	44	and	and	CCONJ
ijtc-364	21	45	rules	rule	NOUN
ijtc-364	21	46	to	to	PART
ijtc-364	21	47	control	control	VERB
ijtc-364	21	48	irresponsible	irresponsible	ADJ
ijtc-364	21	49	companies	company	NOUN
ijtc-364	21	50	that	that	PRON
ijtc-364	21	51	will	will	AUX
ijtc-364	21	52	damage	damage	VERB
ijtc-364	21	53	the	the	DET
ijtc-364	21	54	prospects	prospect	NOUN
ijtc-364	21	55	of	of	ADP
ijtc-364	21	56	companies	company	NOUN
ijtc-364	21	57	and	and	CCONJ
ijtc-364	21	58	harm	harm	VERB
ijtc-364	21	59	their	their	PRON
ijtc-364	21	60	shareholders	shareholder	NOUN
ijtc-364	21	61	and	and	CCONJ
ijtc-364	21	62	stakeholders	stakeholder	NOUN
ijtc-364	21	63	.	.	PUNCT
ijtc-364	22	1	broadly	broadly	ADV
ijtc-364	22	2	speaking	speak	VERB
ijtc-364	22	3	,	,	PUNCT
ijtc-364	22	4	corporate	corporate	ADJ
ijtc-364	22	5	governance	governance	NOUN
ijtc-364	22	6	includes	include	VERB
ijtc-364	22	7	various	various	ADJ
ijtc-364	22	8	fair	fair	ADJ
ijtc-364	22	9	treatment	treatment	NOUN
ijtc-364	22	10	and	and	CCONJ
ijtc-364	22	11	treatment	treatment	NOUN
ijtc-364	22	12	of	of	ADP
ijtc-364	22	13	shareholders	shareholder	NOUN
ijtc-364	22	14	and	and	CCONJ
ijtc-364	22	15	the	the	DET
ijtc-364	22	16	interest	interest	NOUN
ijtc-364	22	17	to	to	PART
ijtc-364	22	18	follow	follow	VERB
ijtc-364	22	19	ethical	ethical	ADJ
ijtc-364	22	20	business	business	NOUN
ijtc-364	22	21	conduct	conduct	NOUN
ijtc-364	22	22	and	and	CCONJ
ijtc-364	22	23	integrity	integrity	NOUN
ijtc-364	22	24	practices	practice	NOUN
ijtc-364	22	25	(	(	PUNCT
ijtc-364	22	26	ali	ali	PROPN
ijtc-364	22	27	et	et	PROPN
ijtc-364	22	28	al	al	PROPN
ijtc-364	22	29	.	.	PROPN
ijtc-364	22	30	,	,	PUNCT
ijtc-364	22	31	2021	2021	NUM
ijtc-364	22	32	)	)	PUNCT
ijtc-364	22	33	.	.	PUNCT
ijtc-364	23	1	alot	alot	NOUN
ijtc-364	23	2	of	of	ADP
ijtc-364	23	3	companies	company	NOUN
ijtc-364	23	4	mostly	mostly	ADV
ijtc-364	23	5	use	use	VERB
ijtc-364	23	6	sources	source	NOUN
ijtc-364	23	7	of	of	ADP
ijtc-364	23	8	finances	finance	NOUN
ijtc-364	23	9	from	from	ADP
ijtc-364	23	10	liability	liability	NOUN
ijtc-364	23	11	or	or	CCONJ
ijtc-364	23	12	capital	capital	NOUN
ijtc-364	23	13	while	while	SCONJ
ijtc-364	23	14	working	work	VERB
ijtc-364	23	15	their	their	PRON
ijtc-364	23	16	business	business	NOUN
ijtc-364	23	17	.	.	PUNCT
ijtc-364	24	1	both	both	DET
ijtc-364	24	2	sources	source	NOUN
ijtc-364	24	3	of	of	ADP
ijtc-364	24	4	financing	financing	NOUN
ijtc-364	24	5	can	can	AUX
ijtc-364	24	6	be	be	AUX
ijtc-364	24	7	conducted	conduct	VERB
ijtc-364	24	8	within	within	ADP
ijtc-364	24	9	the	the	DET
ijtc-364	24	10	capital	capital	NOUN
ijtc-364	24	11	market	market	NOUN
ijtc-364	24	12	.	.	PUNCT
ijtc-364	25	1	the	the	DET
ijtc-364	25	2	company	company	NOUN
ijtc-364	25	3	’s	’s	PART
ijtc-364	25	4	capital	capital	NOUN
ijtc-364	25	5	market	market	NOUN
ijtc-364	25	6	will	will	AUX
ijtc-364	25	7	be	be	AUX
ijtc-364	25	8	used	use	VERB
ijtc-364	25	9	for	for	ADP
ijtc-364	25	10	growth	growth	NOUN
ijtc-364	25	11	while	while	SCONJ
ijtc-364	25	12	at	at	ADP
ijtc-364	25	13	the	the	DET
ijtc-364	25	14	same	same	ADJ
ijtc-364	25	15	time	time	NOUN
ijtc-364	25	16	creating	create	VERB
ijtc-364	25	17	profits	profit	NOUN
ijtc-364	25	18	for	for	ADP
ijtc-364	25	19	the	the	DET
ijtc-364	25	20	company	company	NOUN
ijtc-364	25	21	that	that	PRON
ijtc-364	25	22	is	be	AUX
ijtc-364	25	23	operating	operate	VERB
ijtc-364	25	24	(	(	PUNCT
ijtc-364	25	25	tang	tang	NOUN
ijtc-364	25	26	,	,	PUNCT
ijtc-364	25	27	2021	2021	NUM
ijtc-364	25	28	)	)	PUNCT
ijtc-364	25	29	.	.	PUNCT
ijtc-364	26	1	the	the	DET
ijtc-364	26	2	capital	capital	NOUN
ijtc-364	26	3	market	market	NOUN
ijtc-364	26	4	develops	develop	VERB
ijtc-364	26	5	every	every	DET
ijtc-364	26	6	time	time	NOUN
ijtc-364	26	7	,	,	PUNCT
ijtc-364	26	8	and	and	CCONJ
ijtc-364	26	9	the	the	DET
ijtc-364	26	10	company	company	NOUN
ijtc-364	26	11	's	's	PART
ijtc-364	26	12	goal	goal	NOUN
ijtc-364	26	13	is	be	AUX
ijtc-364	26	14	to	to	PART
ijtc-364	26	15	increase	increase	VERB
ijtc-364	26	16	their	their	PRON
ijtc-364	26	17	capital	capital	NOUN
ijtc-364	26	18	in	in	ADP
ijtc-364	26	19	bussiness	bussiness	NOUN
ijtc-364	26	20	(	(	PUNCT
ijtc-364	26	21	puspitaningtyas	puspitaningtyas	PROPN
ijtc-364	26	22	et	et	PROPN
ijtc-364	26	23	al	al	PROPN
ijtc-364	26	24	.	.	PROPN
ijtc-364	26	25	,	,	PUNCT
ijtc-364	26	26	2019	2019	NUM
ijtc-364	26	27	)	)	PUNCT
ijtc-364	26	28	.	.	PUNCT
ijtc-364	27	1	company	company	NOUN
ijtc-364	27	2	leaders	leader	NOUN
ijtc-364	27	3	can	can	AUX
ijtc-364	27	4	manage	manage	VERB
ijtc-364	27	5	these	these	DET
ijtc-364	27	6	funds	fund	NOUN
ijtc-364	27	7	by	by	ADP
ijtc-364	27	8	re	re	VERB
ijtc-364	27	9	-	-	VERB
ijtc-364	27	10	investing	invest	VERB
ijtc-364	27	11	in	in	ADP
ijtc-364	27	12	the	the	DET
ijtc-364	27	13	form	form	NOUN
ijtc-364	27	14	of	of	ADP
ijtc-364	27	15	operating	operate	VERB
ijtc-364	27	16	assets	asset	NOUN
ijtc-364	27	17	,	,	PUNCT
ijtc-364	27	18	repaying	repay	VERB
ijtc-364	27	19	liability	liability	NOUN
ijtc-364	27	20	,	,	PUNCT
ijtc-364	27	21	or	or	CCONJ
ijtc-364	27	22	dispersing	disperse	VERB
ijtc-364	27	23	them	they	PRON
ijtc-364	27	24	to	to	ADP
ijtc-364	27	25	shareholders	shareholder	NOUN
ijtc-364	27	26	in	in	ADP
ijtc-364	27	27	the	the	DET
ijtc-364	27	28	form	form	NOUN
ijtc-364	27	29	of	of	ADP
ijtc-364	27	30	dividends	dividend	NOUN
ijtc-364	27	31	.	.	PUNCT
ijtc-364	28	1	yet	yet	ADV
ijtc-364	28	2	,	,	PUNCT
ijtc-364	28	3	when	when	SCONJ
ijtc-364	28	4	the	the	DET
ijtc-364	28	5	company	company	NOUN
ijtc-364	28	6	formulates	formulate	VERB
ijtc-364	28	7	a	a	DET
ijtc-364	28	8	dividend	dividend	NOUN
ijtc-364	28	9	policy	policy	NOUN
ijtc-364	28	10	,	,	PUNCT
ijtc-364	28	11	problems	problem	NOUN
ijtc-364	28	12	arise	arise	VERB
ijtc-364	28	13	.	.	PUNCT
ijtc-364	29	1	whether	whether	SCONJ
ijtc-364	29	2	dividends	dividend	NOUN
ijtc-364	29	3	are	be	AUX
ijtc-364	29	4	distributed	distribute	VERB
ijtc-364	29	5	in	in	ADP
ijtc-364	29	6	cash	cash	NOUN
ijtc-364	29	7	,	,	PUNCT
ijtc-364	29	8	stock	stock	NOUN
ijtc-364	29	9	profits	profit	NOUN
ijtc-364	29	10	,	,	PUNCT
ijtc-364	29	11	or	or	CCONJ
ijtc-364	29	12	else	else	ADJ
ijtc-364	29	13	other	other	ADJ
ijtc-364	29	14	forms	form	NOUN
ijtc-364	29	15	.	.	PUNCT
ijtc-364	30	1	while	while	SCONJ
ijtc-364	30	2	investors	investor	NOUN
ijtc-364	30	3	make	make	VERB
ijtc-364	30	4	investments	investment	NOUN
ijtc-364	30	5	,	,	PUNCT
ijtc-364	30	6	they	they	PRON
ijtc-364	30	7	have	have	VERB
ijtc-364	30	8	to	to	PART
ijtc-364	30	9	initially	initially	ADV
ijtc-364	30	10	choose	choose	VERB
ijtc-364	30	11	a	a	DET
ijtc-364	30	12	company	company	NOUN
ijtc-364	30	13	with	with	ADP
ijtc-364	30	14	good	good	ADJ
ijtc-364	30	15	performance	performance	NOUN
ijtc-364	30	16	so	so	SCONJ
ijtc-364	30	17	that	that	SCONJ
ijtc-364	30	18	they	they	PRON
ijtc-364	30	19	can	can	AUX
ijtc-364	30	20	make	make	VERB
ijtc-364	30	21	accepted	accepted	ADJ
ijtc-364	30	22	profits	profit	NOUN
ijtc-364	30	23	.	.	PUNCT
ijtc-364	31	1	however	however	ADV
ijtc-364	31	2	,	,	PUNCT
ijtc-364	31	3	since	since	SCONJ
ijtc-364	31	4	only	only	ADV
ijtc-364	31	5	organization	organization	NOUN
ijtc-364	31	6	or	or	CCONJ
ijtc-364	31	7	insiders	insider	NOUN
ijtc-364	31	8	see	see	VERB
ijtc-364	31	9	the	the	DET
ijtc-364	31	10	company	company	NOUN
ijtc-364	31	11	's	's	PART
ijtc-364	31	12	performance	performance	NOUN
ijtc-364	31	13	,	,	PUNCT
ijtc-364	31	14	investors	investor	NOUN
ijtc-364	31	15	are	be	AUX
ijtc-364	31	16	constrained	constrain	VERB
ijtc-364	31	17	by	by	ADP
ijtc-364	31	18	the	the	DET
ijtc-364	31	19	trouble	trouble	NOUN
ijtc-364	31	20	of	of	ADP
ijtc-364	31	21	incomplete	incomplete	ADJ
ijtc-364	31	22	data	datum	NOUN
ijtc-364	31	23	.	.	PUNCT
ijtc-364	32	1	so	so	ADV
ijtc-364	32	2	,	,	PUNCT
ijtc-364	32	3	investors	investor	NOUN
ijtc-364	32	4	have	have	VERB
ijtc-364	32	5	to	to	PART
ijtc-364	32	6	see	see	VERB
ijtc-364	32	7	financial	financial	ADJ
ijtc-364	32	8	statements	statement	NOUN
ijtc-364	32	9	to	to	PART
ijtc-364	32	10	give	give	VERB
ijtc-364	32	11	an	an	DET
ijtc-364	32	12	indication	indication	NOUN
ijtc-364	32	13	of	of	ADP
ijtc-364	32	14	the	the	DET
ijtc-364	32	15	company	company	NOUN
ijtc-364	32	16	's	's	PART
ijtc-364	32	17	performance	performance	NOUN
ijtc-364	32	18	in	in	ADP
ijtc-364	32	19	order	order	NOUN
ijtc-364	32	20	to	to	PART
ijtc-364	32	21	provide	provide	VERB
ijtc-364	32	22	a	a	DET
ijtc-364	32	23	foundation	foundation	NOUN
ijtc-364	32	24	for	for	ADP
ijtc-364	32	25	taking	take	VERB
ijtc-364	32	26	investment	investment	NOUN
ijtc-364	32	27	choices	choice	NOUN
ijtc-364	32	28	.	.	PUNCT
ijtc-364	33	1	(	(	PUNCT
ijtc-364	33	2	afriani	afriani	NOUN
ijtc-364	33	3	et	et	PROPN
ijtc-364	33	4	al	al	PROPN
ijtc-364	33	5	.	.	PROPN
ijtc-364	33	6	,	,	PUNCT
ijtc-364	33	7	2013	2013	NUM
ijtc-364	33	8	)	)	PUNCT
ijtc-364	33	9	topic	topic	NOUN
ijtc-364	33	10	related	relate	VERB
ijtc-364	33	11	to	to	ADP
ijtc-364	33	12	profit	profit	NOUN
ijtc-364	33	13	policy	policy	NOUN
ijtc-364	33	14	and	and	CCONJ
ijtc-364	33	15	payment	payment	NOUN
ijtc-364	33	16	will	will	AUX
ijtc-364	33	17	have	have	VERB
ijtc-364	33	18	an	an	DET
ijtc-364	33	19	impact	impact	NOUN
ijtc-364	33	20	for	for	ADP
ijtc-364	33	21	investors	investor	NOUN
ijtc-364	33	22	.	.	PUNCT
ijtc-364	34	1	investors	investor	NOUN
ijtc-364	34	2	certainly	certainly	ADV
ijtc-364	34	3	assume	assume	VERB
ijtc-364	34	4	the	the	DET
ijtc-364	34	5	dividend	dividend	NOUN
ijtc-364	34	6	sharing	share	VERB
ijtc-364	34	7	to	to	PART
ijtc-364	34	8	stabilize	stabilize	VERB
ijtc-364	34	9	and	and	CCONJ
ijtc-364	34	10	increase	increase	VERB
ijtc-364	34	11	year	year	NOUN
ijtc-364	34	12	by	by	ADP
ijtc-364	34	13	year	year	NOUN
ijtc-364	34	14	.	.	PUNCT
ijtc-364	35	1	milton	milton	PROPN
ijtc-364	35	2	clarified	clarify	VERB
ijtc-364	35	3	that	that	SCONJ
ijtc-364	35	4	this	this	PRON
ijtc-364	35	5	would	would	AUX
ijtc-364	35	6	be	be	AUX
ijtc-364	35	7	a	a	DET
ijtc-364	35	8	problem	problem	NOUN
ijtc-364	35	9	for	for	ADP
ijtc-364	35	10	investors	investor	NOUN
ijtc-364	35	11	in	in	ADP
ijtc-364	35	12	a	a	DET
ijtc-364	35	13	country	country	NOUN
ijtc-364	35	14	where	where	SCONJ
ijtc-364	35	15	the	the	DET
ijtc-364	35	16	capital	capital	NOUN
ijtc-364	35	17	gains	gain	NOUN
ijtc-364	35	18	mechanism	mechanism	NOUN
ijtc-364	35	19	is	be	AUX
ijtc-364	35	20	particularly	particularly	ADV
ijtc-364	35	21	low	low	ADJ
ijtc-364	35	22	(	(	PUNCT
ijtc-364	35	23	asiri	asiri	NOUN
ijtc-364	35	24	et	et	PROPN
ijtc-364	35	25	al	al	PROPN
ijtc-364	35	26	.	.	PROPN
ijtc-364	35	27	,	,	PUNCT
ijtc-364	35	28	2018	2018	NUM
ijtc-364	35	29	)	)	PUNCT
ijtc-364	35	30	.	.	PUNCT
ijtc-364	36	1	questions	question	NOUN
ijtc-364	36	2	about	about	ADP
ijtc-364	36	3	profit	profit	NOUN
ijtc-364	36	4	policy	policy	NOUN
ijtc-364	36	5	are	be	AUX
ijtc-364	36	6	also	also	ADV
ijtc-364	36	7	connected	connect	VERB
ijtc-364	36	8	to	to	ADP
ijtc-364	36	9	the	the	DET
ijtc-364	36	10	agency	agency	NOUN
ijtc-364	36	11	issues	issue	NOUN
ijtc-364	36	12	.	.	PUNCT
ijtc-364	37	1	according	accord	VERB
ijtc-364	37	2	to	to	ADP
ijtc-364	37	3	the	the	DET
ijtc-364	37	4	agency	agency	NOUN
ijtc-364	37	5	theory	theory	NOUN
ijtc-364	37	6	by	by	ADP
ijtc-364	37	7	jansen	jansen	PROPN
ijtc-364	37	8	and	and	CCONJ
ijtc-364	37	9	meckling	meckling	NOUN
ijtc-364	37	10	,	,	PUNCT
ijtc-364	37	11	there	there	PRON
ijtc-364	37	12	is	be	VERB
ijtc-364	37	13	a	a	DET
ijtc-364	37	14	clash	clash	NOUN
ijtc-364	37	15	of	of	ADP
ijtc-364	37	16	interest	interest	NOUN
ijtc-364	37	17	between	between	ADP
ijtc-364	37	18	the	the	DET
ijtc-364	37	19	principal	principal	NOUN
ijtc-364	37	20	and	and	CCONJ
ijtc-364	37	21	the	the	DET
ijtc-364	37	22	manager	manager	NOUN
ijtc-364	37	23	because	because	SCONJ
ijtc-364	37	24	they	they	PRON
ijtc-364	37	25	work	work	VERB
ijtc-364	37	26	for	for	ADP
ijtc-364	37	27	individual	individual	ADJ
ijtc-364	37	28	profit	profit	NOUN
ijtc-364	37	29	.	.	PUNCT
ijtc-364	38	1	then	then	ADV
ijtc-364	38	2	again	again	ADV
ijtc-364	38	3	,	,	PUNCT
ijtc-364	38	4	this	this	PRON
ijtc-364	38	5	is	be	AUX
ijtc-364	38	6	not	not	PART
ijtc-364	38	7	the	the	DET
ijtc-364	38	8	case	case	NOUN
ijtc-364	38	9	in	in	ADP
ijtc-364	38	10	underdeveloped	underdeveloped	ADJ
ijtc-364	38	11	countries	country	NOUN
ijtc-364	38	12	,	,	PUNCT
ijtc-364	38	13	where	where	SCONJ
ijtc-364	38	14	the	the	DET
ijtc-364	38	15	idea	idea	NOUN
ijtc-364	38	16	is	be	AUX
ijtc-364	38	17	quiet	quiet	ADJ
ijtc-364	38	18	not	not	PART
ijtc-364	38	19	extensively	extensively	ADV
ijtc-364	38	20	worn	worn	ADJ
ijtc-364	38	21	in	in	ADP
ijtc-364	38	22	businesses	business	NOUN
ijtc-364	38	23	.	.	PUNCT
ijtc-364	39	1	(	(	PUNCT
ijtc-364	39	2	agustia	agustia	PROPN
ijtc-364	39	3	&	&	CCONJ
ijtc-364	39	4	suryani	suryani	PROPN
ijtc-364	39	5	,	,	PUNCT
ijtc-364	39	6	2018	2018	NUM
ijtc-364	39	7	)	)	PUNCT
ijtc-364	39	8	the	the	DET
ijtc-364	39	9	agency	agency	NOUN
ijtc-364	39	10	conflict	conflict	NOUN
ijtc-364	39	11	inside	inside	ADP
ijtc-364	39	12	the	the	DET
ijtc-364	39	13	capital	capital	NOUN
ijtc-364	39	14	market	market	NOUN
ijtc-364	39	15	occurs	occur	VERB
ijtc-364	39	16	among	among	ADP
ijtc-364	39	17	large	large	ADJ
ijtc-364	39	18	and	and	CCONJ
ijtc-364	39	19	small	small	ADJ
ijtc-364	39	20	shareholders	shareholder	NOUN
ijtc-364	39	21	.	.	PUNCT
ijtc-364	40	1	most	most	ADJ
ijtc-364	40	2	large	large	ADJ
ijtc-364	40	3	shareholders	shareholder	NOUN
ijtc-364	40	4	have	have	VERB
ijtc-364	40	5	a	a	DET
ijtc-364	40	6	tendency	tendency	NOUN
ijtc-364	40	7	to	to	PART
ijtc-364	40	8	take	take	VERB
ijtc-364	40	9	over	over	ADP
ijtc-364	40	10	.	.	PUNCT
ijtc-364	41	1	then	then	ADV
ijtc-364	41	2	,	,	PUNCT
ijtc-364	41	3	a	a	DET
ijtc-364	41	4	mechanism	mechanism	NOUN
ijtc-364	41	5	to	to	PART
ijtc-364	41	6	ensure	ensure	VERB
ijtc-364	41	7	minor	minor	ADJ
ijtc-364	41	8	and	and	CCONJ
ijtc-364	41	9	medium	medium	ADJ
ijtc-364	41	10	shareholders	shareholder	NOUN
ijtc-364	41	11	is	be	AUX
ijtc-364	41	12	needed	need	VERB
ijtc-364	41	13	(	(	PUNCT
ijtc-364	41	14	sriayu	sriayu	PROPN
ijtc-364	41	15	&	&	CCONJ
ijtc-364	41	16	mimba	mimba	PROPN
ijtc-364	41	17	,	,	PUNCT
ijtc-364	41	18	2013	2013	NUM
ijtc-364	41	19	)	)	PUNCT
ijtc-364	41	20	.	.	PUNCT
ijtc-364	42	1	one	one	NUM
ijtc-364	42	2	such	such	ADJ
ijtc-364	42	3	mechanism	mechanism	NOUN
ijtc-364	42	4	is	be	AUX
ijtc-364	42	5	good	good	ADJ
ijtc-364	42	6	corporate	corporate	ADJ
ijtc-364	42	7	governance	governance	NOUN
ijtc-364	42	8	.	.	PUNCT
ijtc-364	43	1	if	if	SCONJ
ijtc-364	43	2	the	the	DET
ijtc-364	43	3	corporate	corporate	ADJ
ijtc-364	43	4	governance	governance	NOUN
ijtc-364	43	5	mechanism	mechanism	NOUN
ijtc-364	43	6	does	do	AUX
ijtc-364	43	7	not	not	PART
ijtc-364	43	8	effort	effort	VERB
ijtc-364	43	9	within	within	ADP
ijtc-364	43	10	the	the	DET
ijtc-364	43	11	company	company	NOUN
ijtc-364	43	12	or	or	CCONJ
ijtc-364	43	13	does	do	AUX
ijtc-364	43	14	not	not	PART
ijtc-364	43	15	function	function	VERB
ijtc-364	43	16	normally	normally	ADV
ijtc-364	43	17	,	,	PUNCT
ijtc-364	43	18	it	it	PRON
ijtc-364	43	19	forced	force	VERB
ijtc-364	43	20	to	to	PART
ijtc-364	43	21	lower	lower	VERB
ijtc-364	43	22	the	the	DET
ijtc-364	43	23	trust	trust	NOUN
ijtc-364	43	24	of	of	ADP
ijtc-364	43	25	shareholders	shareholder	NOUN
ijtc-364	43	26	and	and	CCONJ
ijtc-364	43	27	the	the	DET
ijtc-364	43	28	price	price	NOUN
ijtc-364	43	29	of	of	ADP
ijtc-364	43	30	the	the	DET
ijtc-364	43	31	company	company	NOUN
ijtc-364	43	32	.	.	PUNCT
ijtc-364	44	1	concurring	concur	VERB
ijtc-364	44	2	to	to	ADP
ijtc-364	44	3	setiawan	setiawan	PROPN
ijtc-364	44	4	and	and	CCONJ
ijtc-364	44	5	phua	phua	PROPN
ijtc-364	44	6	(	(	PUNCT
ijtc-364	44	7	puspitaningtyas	puspitaningtyas	PROPN
ijtc-364	44	8	et	et	PROPN
ijtc-364	44	9	al	al	PROPN
ijtc-364	44	10	.	.	PROPN
ijtc-364	44	11	,	,	PUNCT
ijtc-364	44	12	2019	2019	NUM
ijtc-364	44	13	)	)	PUNCT
ijtc-364	44	14	,	,	PUNCT
ijtc-364	44	15	there	there	PRON
ijtc-364	44	16	are	be	VERB
ijtc-364	44	17	two	two	NUM
ijtc-364	44	18	hypotheses	hypothesis	NOUN
ijtc-364	44	19	related	relate	VERB
ijtc-364	44	20	to	to	ADP
ijtc-364	44	21	the	the	DET
ijtc-364	44	22	agency	agency	NOUN
ijtc-364	44	23	theory	theory	NOUN
ijtc-364	44	24	of	of	ADP
ijtc-364	44	25	profit	profit	NOUN
ijtc-364	44	26	policy	policy	NOUN
ijtc-364	44	27	and	and	CCONJ
ijtc-364	44	28	corporate	corporate	ADJ
ijtc-364	44	29	governance	governance	NOUN
ijtc-364	44	30	,	,	PUNCT
ijtc-364	44	31	is	be	AUX
ijtc-364	44	32	the	the	DET
ijtc-364	44	33	income	income	NOUN
ijtc-364	44	34	theory	theory	NOUN
ijtc-364	44	35	and	and	CCONJ
ijtc-364	44	36	the	the	DET
ijtc-364	44	37	substitution	substitution	NOUN
ijtc-364	44	38	theory	theory	NOUN
ijtc-364	44	39	.	.	PUNCT
ijtc-364	45	1	income	income	NOUN
ijtc-364	45	2	theory	theory	NOUN
ijtc-364	45	3	holds	hold	VERB
ijtc-364	45	4	that	that	SCONJ
ijtc-364	45	5	companies	company	NOUN
ijtc-364	45	6	along	along	ADP
ijtc-364	45	7	with	with	ADP
ijtc-364	45	8	excellent	excellent	ADJ
ijtc-364	45	9	capital	capital	NOUN
ijtc-364	45	10	gains	gain	NOUN
ijtc-364	45	11	give	give	VERB
ijtc-364	45	12	more	more	ADJ
ijtc-364	45	13	safety	safety	NOUN
ijtc-364	45	14	for	for	ADP
ijtc-364	45	15	investors	investor	NOUN
ijtc-364	45	16	'	'	PART
ijtc-364	45	17	privileges	privilege	NOUN
ijtc-364	45	18	because	because	SCONJ
ijtc-364	45	19	companies	company	NOUN
ijtc-364	45	20	with	with	ADP
ijtc-364	45	21	improved	improved	ADJ
ijtc-364	45	22	governance	governance	NOUN
ijtc-364	45	23	will	will	AUX
ijtc-364	45	24	give	give	VERB
ijtc-364	45	25	more	more	ADJ
ijtc-364	45	26	profits	profit	NOUN
ijtc-364	45	27	than	than	ADP
ijtc-364	45	28	instruments	instrument	NOUN
ijtc-364	45	29	with	with	ADP
ijtc-364	45	30	little	little	ADJ
ijtc-364	45	31	capital	capital	NOUN
ijtc-364	45	32	gains	gain	NOUN
ijtc-364	45	33	(	(	PUNCT
ijtc-364	45	34	dewata	dewata	ADV
ijtc-364	45	35	et	et	PROPN
ijtc-364	45	36	al	al	PROPN
ijtc-364	45	37	.	.	PROPN
ijtc-364	45	38	,	,	PUNCT
ijtc-364	45	39	2017	2017	NUM
ijtc-364	45	40	)	)	PUNCT
ijtc-364	45	41	.	.	PUNCT
ijtc-364	46	1	the	the	DET
ijtc-364	46	2	company	company	NOUN
ijtc-364	46	3	's	's	PART
ijtc-364	46	4	profitability	profitability	NOUN
ijtc-364	46	5	in	in	ADP
ijtc-364	46	6	addition	addition	NOUN
ijtc-364	46	7	has	have	VERB
ijtc-364	46	8	a	a	DET
ijtc-364	46	9	positive	positive	ADJ
ijtc-364	46	10	affect	affect	NOUN
ijtc-364	46	11	at	at	ADP
ijtc-364	46	12	the	the	DET
ijtc-364	46	13	dividend	dividend	NOUN
ijtc-364	46	14	policy	policy	NOUN
ijtc-364	46	15	,	,	PUNCT
ijtc-364	46	16	and	and	CCONJ
ijtc-364	46	17	companies	company	NOUN
ijtc-364	46	18	that	that	PRON
ijtc-364	46	19	recieved	recieve	VERB
ijtc-364	46	20	more	more	ADJ
ijtc-364	46	21	profits	profit	NOUN
ijtc-364	46	22	will	will	AUX
ijtc-364	46	23	give	give	VERB
ijtc-364	46	24	extra	extra	ADJ
ijtc-364	46	25	dividends	dividend	NOUN
ijtc-364	46	26	to	to	ADP
ijtc-364	46	27	their	their	PRON
ijtc-364	46	28	investors	investor	NOUN
ijtc-364	46	29	.	.	PUNCT
ijtc-364	47	1	it	it	PRON
ijtc-364	47	2	is	be	AUX
ijtc-364	47	3	means	mean	NOUN
ijtc-364	47	4	,	,	PUNCT
ijtc-364	47	5	companies	company	NOUN
ijtc-364	47	6	with	with	ADP
ijtc-364	47	7	minor	minor	ADJ
ijtc-364	47	8	profit	profit	NOUN
ijtc-364	47	9	will	will	AUX
ijtc-364	47	10	give	give	VERB
ijtc-364	47	11	investors	investor	NOUN
ijtc-364	47	12	lesser	less	ADJ
ijtc-364	47	13	dividends	dividend	NOUN
ijtc-364	47	14	.	.	PUNCT
ijtc-364	48	1	the	the	DET
ijtc-364	48	2	company	company	NOUN
ijtc-364	48	3	size	size	NOUN
ijtc-364	48	4	variable	variable	NOUN
ijtc-364	48	5	is	be	AUX
ijtc-364	48	6	characterized	characterize	VERB
ijtc-364	48	7	as	as	ADP
ijtc-364	48	8	the	the	DET
ijtc-364	48	9	range	range	NOUN
ijtc-364	48	10	by	by	ADP
ijtc-364	48	11	which	which	PRON
ijtc-364	48	12	the	the	DET
ijtc-364	48	13	company	company	NOUN
ijtc-364	48	14	size	size	NOUN
ijtc-364	48	15	can	can	AUX
ijtc-364	48	16	be	be	AUX
ijtc-364	48	17	classified	classify	VERB
ijtc-364	48	18	in	in	ADP
ijtc-364	48	19	numerous	numerous	ADJ
ijtc-364	48	20	other	other	ADJ
ijtc-364	48	21	ways	way	NOUN
ijtc-364	48	22	,	,	PUNCT
ijtc-364	48	23	expressed	express	VERB
ijtc-364	48	24	in	in	ADP
ijtc-364	48	25	the	the	DET
ijtc-364	48	26	form	form	NOUN
ijtc-364	48	27	of	of	ADP
ijtc-364	48	28	whole	whole	ADJ
ijtc-364	48	29	assets	asset	NOUN
ijtc-364	48	30	,	,	PUNCT
ijtc-364	48	31	stock	stock	NOUN
ijtc-364	48	32	market	market	NOUN
ijtc-364	48	33	price	price	NOUN
ijtc-364	48	34	,	,	PUNCT
ijtc-364	48	35	etc	etc	X
ijtc-364	48	36	.	.	X
ijtc-364	49	1	the	the	DET
ijtc-364	49	2	results	result	NOUN
ijtc-364	49	3	present	present	ADJ
ijtc-364	49	4	that	that	SCONJ
ijtc-364	49	5	the	the	DET
ijtc-364	49	6	size	size	NOUN
ijtc-364	49	7	of	of	ADP
ijtc-364	49	8	the	the	DET
ijtc-364	49	9	enterprise	enterprise	NOUN
ijtc-364	49	10	can	can	AUX
ijtc-364	49	11	have	have	VERB
ijtc-364	49	12	a	a	DET
ijtc-364	49	13	advanced	advanced	ADJ
ijtc-364	49	14	level	level	NOUN
ijtc-364	49	15	of	of	ADP
ijtc-364	49	16	growth	growth	NOUN
ijtc-364	49	17	opportunities	opportunity	NOUN
ijtc-364	49	18	and	and	CCONJ
ijtc-364	49	19	can	can	AUX
ijtc-364	49	20	give	give	VERB
ijtc-364	49	21	extra	extra	ADJ
ijtc-364	49	22	dividends	dividend	NOUN
ijtc-364	49	23	.	.	PUNCT
ijtc-364	50	1	this	this	PRON
ijtc-364	50	2	is	be	AUX
ijtc-364	50	3	for	for	ADP
ijtc-364	50	4	the	the	DET
ijtc-364	50	5	reason	reason	NOUN
ijtc-364	50	6	that	that	PRON
ijtc-364	50	7	the	the	DET
ijtc-364	50	8	advanced	advanced	ADJ
ijtc-364	50	9	the	the	DET
ijtc-364	50	10	company	company	NOUN
ijtc-364	50	11	’s	’s	PART
ijtc-364	50	12	growth	growth	NOUN
ijtc-364	50	13	rate	rate	NOUN
ijtc-364	50	14	,	,	PUNCT
ijtc-364	50	15	the	the	PRON
ijtc-364	50	16	larger	large	ADJ
ijtc-364	50	17	the	the	DET
ijtc-364	50	18	company	company	NOUN
ijtc-364	50	19	’s	’s	PART
ijtc-364	50	20	scale	scale	NOUN
ijtc-364	50	21	and	and	CCONJ
ijtc-364	50	22	the	the	DET
ijtc-364	50	23	need	need	NOUN
ijtc-364	50	24	for	for	ADP
ijtc-364	50	25	more	more	ADJ
ijtc-364	50	26	capital	capital	NOUN
ijtc-364	50	27	for	for	ADP
ijtc-364	50	28	reinvestment	reinvestment	NOUN
ijtc-364	50	29	.	.	PUNCT
ijtc-364	51	1	in	in	ADP
ijtc-364	51	2	addition	addition	NOUN
ijtc-364	51	3	,	,	PUNCT
ijtc-364	51	4	the	the	DET
ijtc-364	51	5	company	company	NOUN
ijtc-364	51	6	must	must	AUX
ijtc-364	51	7	monitor	monitor	VERB
ijtc-364	51	8	the	the	DET
ijtc-364	51	9	behavior	behavior	NOUN
ijtc-364	51	10	of	of	ADP
ijtc-364	51	11	managers	manager	NOUN
ijtc-364	51	12	consequently	consequently	ADV
ijtc-364	51	13	so	so	ADV
ijtc-364	51	14	they	they	PRON
ijtc-364	51	15	are	be	AUX
ijtc-364	51	16	not	not	PART
ijtc-364	51	17	narrow	narrow	ADJ
ijtc-364	51	18	minded	minded	ADJ
ijtc-364	51	19	,	,	PUNCT
ijtc-364	51	20	and	and	CCONJ
ijtc-364	51	21	the	the	DET
ijtc-364	51	22	company	company	NOUN
ijtc-364	51	23	owner	owner	NOUN
ijtc-364	51	24	have	have	VERB
ijtc-364	51	25	to	to	PART
ijtc-364	51	26	be	be	AUX
ijtc-364	51	27	prepared	prepare	VERB
ijtc-364	51	28	to	to	PART
ijtc-364	51	29	give	give	VERB
ijtc-364	51	30	agency	agency	NOUN
ijtc-364	51	31	fees	fee	NOUN
ijtc-364	51	32	.	.	PUNCT
ijtc-364	52	1	solitary	solitary	ADJ
ijtc-364	52	2	way	way	NOUN
ijtc-364	52	3	to	to	PART
ijtc-364	52	4	cut	cut	VERB
ijtc-364	52	5	this	this	DET
ijtc-364	52	6	situation	situation	NOUN
ijtc-364	52	7	is	be	AUX
ijtc-364	52	8	to	to	PART
ijtc-364	52	9	boost	boost	VERB
ijtc-364	52	10	the	the	DET
ijtc-364	52	11	management	management	NOUN
ijtc-364	52	12	ownership	ownership	NOUN
ijtc-364	52	13	of	of	ADP
ijtc-364	52	14	the	the	DET
ijtc-364	52	15	company	company	NOUN
ijtc-364	52	16	.	.	PUNCT
ijtc-364	53	1	because	because	SCONJ
ijtc-364	53	2	managerial	managerial	ADJ
ijtc-364	53	3	ownership	ownership	NOUN
ijtc-364	53	4	aligns	align	VERB
ijtc-364	53	5	the	the	DET
ijtc-364	53	6	interests	interest	NOUN
ijtc-364	53	7	of	of	ADP
ijtc-364	53	8	management	management	NOUN
ijtc-364	53	9	and	and	CCONJ
ijtc-364	53	10	shareholders	shareholder	NOUN
ijtc-364	53	11	,	,	PUNCT
ijtc-364	53	12	it	it	PRON
ijtc-364	53	13	can	can	AUX
ijtc-364	53	14	decrease	decrease	VERB
ijtc-364	53	15	agency	agency	NOUN
ijtc-364	53	16	conflicts	conflict	NOUN
ijtc-364	53	17	.	.	PUNCT
ijtc-364	54	1	the	the	DET
ijtc-364	54	2	table	table	NOUN
ijtc-364	54	3	below	below	ADV
ijtc-364	54	4	shows	show	VERB
ijtc-364	54	5	the	the	DET
ijtc-364	54	6	performance	performance	NOUN
ijtc-364	54	7	of	of	ADP
ijtc-364	54	8	one	one	NUM
ijtc-364	54	9	manufacturing	manufacture	VERB
ijtc-364	54	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	54	11	corporate	corporate	ADJ
ijtc-364	54	12	governance	governance	NOUN
ijtc-364	54	13	,	,	PUNCT
ijtc-364	54	14	characteristics	characteristic	NOUN
ijtc-364	54	15	on	on	ADP
ijtc-364	54	16	dividend	dividend	NOUN
ijtc-364	54	17	policy	policy	NOUN
ijtc-364	54	18	:	:	PUNCT
ijtc-364	54	19	evidence	evidence	NOUN
ijtc-364	54	20	from	from	ADP
ijtc-364	54	21	indonesia	indonesia	PROPN
ijtc-364	54	22	satria	satria	PROPN
ijtc-364	54	23	,	,	PUNCT
ijtc-364	54	24	alamsyahbana	alamsyahbana	PROPN
ijtc-364	54	25	,	,	PUNCT
ijtc-364	54	26	chartady	chartady	ADJ
ijtc-364	54	27	,	,	PUNCT
ijtc-364	54	28	fauzi	fauzi	PROPN
ijtc-364	54	29	,	,	PUNCT
ijtc-364	54	30	saputra	saputra	ADJ
ijtc-364	54	31	325	325	NUM
ijtc-364	54	32	|	|	ADV
ijtc-364	54	33	ilomata	ilomata	PROPN
ijtc-364	54	34	international	international	ADJ
ijtc-364	54	35	journal	journal	NOUN
ijtc-364	54	36	of	of	ADP
ijtc-364	54	37	tax	tax	PROPN
ijtc-364	54	38	&	&	CCONJ
ijtc-364	54	39	accounting	accounting	PROPN
ijtc-364	54	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	54	41	business	business	NOUN
ijtc-364	54	42	recorded	record	VERB
ijtc-364	54	43	in	in	ADP
ijtc-364	54	44	the	the	DET
ijtc-364	54	45	indonesia	indonesia	PROPN
ijtc-364	54	46	stock	stock	PROPN
ijtc-364	54	47	exchange	exchange	PROPN
ijtc-364	54	48	(	(	PUNCT
ijtc-364	54	49	idx	idx	PROPN
ijtc-364	54	50	)	)	PUNCT
ijtc-364	54	51	since	since	SCONJ
ijtc-364	54	52	2018	2018	NUM
ijtc-364	54	53	to	to	ADP
ijtc-364	54	54	2020	2020	NUM
ijtc-364	54	55	.	.	PUNCT
ijtc-364	55	1	(	(	PUNCT
ijtc-364	55	2	natasa	natasa	PROPN
ijtc-364	55	3	&	&	CCONJ
ijtc-364	55	4	trisnawati	trisnawati	PROPN
ijtc-364	55	5	,	,	PUNCT
ijtc-364	55	6	2021	2021	NUM
ijtc-364	55	7	)	)	PUNCT
ijtc-364	55	8	table	table	NOUN
ijtc-364	55	9	1	1	NUM
ijtc-364	55	10	.	.	PUNCT
ijtc-364	55	11	dividend	dividend	NOUN
ijtc-364	55	12	policy	policy	NOUN
ijtc-364	55	13	(	(	PUNCT
ijtc-364	55	14	in	in	ADP
ijtc-364	55	15	billion	billion	NUM
ijtc-364	55	16	)	)	PUNCT
ijtc-364	55	17	no	no	DET
ijtc-364	55	18	name	name	NOUN
ijtc-364	55	19	in	in	ADP
ijtc-364	55	20	2018	2018	NUM
ijtc-364	55	21	in	in	ADP
ijtc-364	55	22	2019	2019	NUM
ijtc-364	55	23	1	1	NUM
ijtc-364	55	24	unilever	unilever	PROPN
ijtc-364	55	25	indonesia	indonesia	PROPN
ijtc-364	55	26	tbk	tbk	VERB
ijtc-364	55	27	6,981,450	6,981,450	NUM
ijtc-364	55	28	11,401.150	11,401.150	NUM
ijtc-364	55	29	2	2	NUM
ijtc-364	55	30	indo	indo	NOUN
ijtc-364	55	31	kordsa	kordsa	PROPN
ijtc-364	55	32	tbk	tbk	PROPN
ijtc-364	55	33	5,968,610	5,968,610	NUM
ijtc-364	55	34	9,346,491	9,346,491	NUM
ijtc-364	55	35	3	3	NUM
ijtc-364	55	36	shoes	shoe	NOUN
ijtc-364	55	37	bata	bata	PROPN
ijtc-364	55	38	tbk	tbk	PROPN
ijtc-364	55	39	18,538,000	18,538,000	NUM
ijtc-364	55	40	9,194,150	9,194,150	NUM
ijtc-364	55	41	source	source	NOUN
ijtc-364	55	42	:	:	PUNCT
ijtc-364	55	43	www.idx.co.id	www.idx.co.id	PROPN
ijtc-364	55	44	the	the	DET
ijtc-364	55	45	issue	issue	NOUN
ijtc-364	55	46	wonders	wonder	VERB
ijtc-364	55	47	that	that	SCONJ
ijtc-364	55	48	the	the	DET
ijtc-364	55	49	shoes	shoe	NOUN
ijtc-364	55	50	bata	bata	PROPN
ijtc-364	55	51	tbk	tbk	PROPN
ijtc-364	55	52	company	company	PROPN
ijtc-364	55	53	practised	practise	VERB
ijtc-364	55	54	profit	profit	NOUN
ijtc-364	55	55	flimsiness	flimsiness	NOUN
ijtc-364	55	56	in	in	ADP
ijtc-364	55	57	its	its	PRON
ijtc-364	55	58	company	company	NOUN
ijtc-364	55	59	which	which	PRON
ijtc-364	55	60	caused	cause	VERB
ijtc-364	55	61	a	a	DET
ijtc-364	55	62	diminish	diminish	NOUN
ijtc-364	55	63	within	within	ADP
ijtc-364	55	64	profits	profit	NOUN
ijtc-364	55	65	,	,	PUNCT
ijtc-364	55	66	which	which	PRON
ijtc-364	55	67	can	can	AUX
ijtc-364	55	68	be	be	AUX
ijtc-364	55	69	seen	see	VERB
ijtc-364	55	70	from	from	ADP
ijtc-364	55	71	the	the	DET
ijtc-364	55	72	table	table	NOUN
ijtc-364	55	73	1	1	NUM
ijtc-364	55	74	over	over	ADP
ijtc-364	55	75	in	in	ADP
ijtc-364	55	76	2018	2018	NUM
ijtc-364	55	77	and	and	CCONJ
ijtc-364	55	78	2019	2019	NUM
ijtc-364	55	79	with	with	ADP
ijtc-364	55	80	a	a	DET
ijtc-364	55	81	huge	huge	ADJ
ijtc-364	55	82	ostensible	ostensible	ADJ
ijtc-364	55	83	contrast	contrast	NOUN
ijtc-364	55	84	,	,	PUNCT
ijtc-364	55	85	not	not	PART
ijtc-364	55	86	as	as	SCONJ
ijtc-364	55	87	it	it	PRON
ijtc-364	55	88	were	be	AUX
ijtc-364	55	89	so	so	ADV
ijtc-364	55	90	as	as	ADP
ijtc-364	55	91	to	to	ADP
ijtc-364	55	92	the	the	DET
ijtc-364	55	93	unilever	unilever	PROPN
ijtc-364	55	94	indonesia	indonesia	PROPN
ijtc-364	55	95	tbk	tbk	PROPN
ijtc-364	55	96	,	,	PUNCT
ijtc-364	55	97	it	it	PRON
ijtc-364	55	98	really	really	ADV
ijtc-364	55	99	expanded	expand	VERB
ijtc-364	55	100	within	within	ADP
ijtc-364	55	101	the	the	DET
ijtc-364	55	102	past	past	ADJ
ijtc-364	55	103	2018	2018	NUM
ijtc-364	55	104	with	with	ADP
ijtc-364	55	105	6,981,450	6,981,450	NUM
ijtc-364	55	106	whereas	whereas	SCONJ
ijtc-364	55	107	in	in	ADP
ijtc-364	55	108	2019	2019	NUM
ijtc-364	55	109	it	it	PRON
ijtc-364	55	110	got	get	VERB
ijtc-364	55	111	to	to	PART
ijtc-364	55	112	be	be	AUX
ijtc-364	55	113	11,401,150	11,401,150	NUM
ijtc-364	55	114	with	with	ADP
ijtc-364	55	115	an	an	DET
ijtc-364	55	116	inconsequential	inconsequential	ADJ
ijtc-364	55	117	rise	rise	NOUN
ijtc-364	55	118	in	in	ADP
ijtc-364	55	119	profits	profit	NOUN
ijtc-364	55	120	,	,	PUNCT
ijtc-364	55	121	conjointly	conjointly	ADV
ijtc-364	55	122	happened	happen	VERB
ijtc-364	55	123	to	to	AUX
ijtc-364	55	124	indo	indo	VERB
ijtc-364	55	125	kordsa	kordsa	PROPN
ijtc-364	55	126	tbk	tbk	PROPN
ijtc-364	55	127	in	in	ADP
ijtc-364	55	128	2018	2018	NUM
ijtc-364	55	129	with	with	ADP
ijtc-364	55	130	5,968,610	5,968,610	NUM
ijtc-364	55	131	and	and	CCONJ
ijtc-364	55	132	in	in	ADP
ijtc-364	55	133	2019	2019	NUM
ijtc-364	55	134	with	with	ADP
ijtc-364	55	135	9,346,491	9,346,491	NUM
ijtc-364	55	136	.	.	PUNCT
ijtc-364	56	1	profit	profit	NOUN
ijtc-364	56	2	flimsiness	flimsiness	NOUN
ijtc-364	56	3	happens	happen	VERB
ijtc-364	56	4	in	in	ADP
ijtc-364	56	5	fabricating	fabricate	VERB
ijtc-364	56	6	companies	company	NOUN
ijtc-364	56	7	recorded	record	VERB
ijtc-364	56	8	on	on	ADP
ijtc-364	56	9	the	the	DET
ijtc-364	56	10	indonesia	indonesia	PROPN
ijtc-364	56	11	stock	stock	NOUN
ijtc-364	56	12	trade	trade	NOUN
ijtc-364	56	13	for	for	ADP
ijtc-364	56	14	the	the	DET
ijtc-364	56	15	2018	2018	NUM
ijtc-364	56	16	-	-	SYM
ijtc-364	56	17	2019	2019	NUM
ijtc-364	56	18	cycle	cycle	NOUN
ijtc-364	56	19	,	,	PUNCT
ijtc-364	56	20	watching	watch	VERB
ijtc-364	56	21	the	the	DET
ijtc-364	56	22	unsteady	unsteady	ADJ
ijtc-364	56	23	profit	profit	NOUN
ijtc-364	56	24	approach	approach	NOUN
ijtc-364	56	25	stage	stage	NOUN
ijtc-364	56	26	each	each	DET
ijtc-364	56	27	year	year	NOUN
ijtc-364	56	28	in	in	ADP
ijtc-364	56	29	benefit	benefit	NOUN
ijtc-364	56	30	contribution	contribution	NOUN
ijtc-364	56	31	.	.	PUNCT
ijtc-364	57	1	not	not	PART
ijtc-364	57	2	as	as	SCONJ
ijtc-364	57	3	it	it	PRON
ijtc-364	57	4	were	be	AUX
ijtc-364	57	5	to	to	ADP
ijtc-364	57	6	the	the	DET
ijtc-364	57	7	company	company	NOUN
ijtc-364	57	8	's	's	PART
ijtc-364	57	9	capacity	capacity	NOUN
ijtc-364	57	10	to	to	PART
ijtc-364	57	11	create	create	VERB
ijtc-364	57	12	benefits	benefit	NOUN
ijtc-364	57	13	is	be	AUX
ijtc-364	57	14	communicated	communicate	VERB
ijtc-364	57	15	by	by	ADP
ijtc-364	57	16	the	the	DET
ijtc-364	57	17	level	level	NOUN
ijtc-364	57	18	of	of	ADP
ijtc-364	57	19	benefit	benefit	NOUN
ijtc-364	57	20	,	,	PUNCT
ijtc-364	57	21	where	where	SCONJ
ijtc-364	57	22	the	the	DET
ijtc-364	57	23	benefits	benefit	NOUN
ijtc-364	57	24	gotten	get	VERB
ijtc-364	57	25	by	by	ADP
ijtc-364	57	26	the	the	DET
ijtc-364	57	27	company	company	NOUN
ijtc-364	57	28	will	will	AUX
ijtc-364	57	29	decide	decide	VERB
ijtc-364	57	30	how	how	SCONJ
ijtc-364	57	31	much	much	ADJ
ijtc-364	57	32	profits	profit	NOUN
ijtc-364	57	33	will	will	AUX
ijtc-364	57	34	be	be	AUX
ijtc-364	57	35	paid	pay	VERB
ijtc-364	57	36	afterwards	afterwards	ADV
ijtc-364	57	37	to	to	ADP
ijtc-364	57	38	shareholders	shareholder	NOUN
ijtc-364	57	39	and	and	CCONJ
ijtc-364	57	40	the	the	DET
ijtc-364	57	41	rest	rest	NOUN
ijtc-364	57	42	will	will	AUX
ijtc-364	57	43	move	move	VERB
ijtc-364	57	44	into	into	ADP
ijtc-364	57	45	held	hold	VERB
ijtc-364	57	46	profit	profit	NOUN
ijtc-364	57	47	.	.	PUNCT
ijtc-364	58	1	hence	hence	ADV
ijtc-364	58	2	,	,	PUNCT
ijtc-364	58	3	the	the	DET
ijtc-364	58	4	title	title	NOUN
ijtc-364	58	5	of	of	ADP
ijtc-364	58	6	this	this	DET
ijtc-364	58	7	research	research	NOUN
ijtc-364	58	8	is	be	AUX
ijtc-364	58	9	"	"	PUNCT
ijtc-364	58	10	corporate	corporate	ADJ
ijtc-364	58	11	governance	governance	NOUN
ijtc-364	58	12	,	,	PUNCT
ijtc-364	58	13	characteristics	characteristic	NOUN
ijtc-364	58	14	on	on	ADP
ijtc-364	58	15	dividend	dividend	NOUN
ijtc-364	58	16	policy	policy	NOUN
ijtc-364	58	17	:	:	PUNCT
ijtc-364	58	18	evidence	evidence	NOUN
ijtc-364	58	19	from	from	ADP
ijtc-364	58	20	indonesia	indonesia	PROPN
ijtc-364	58	21	"	"	PUNCT
ijtc-364	58	22	.	.	PUNCT
ijtc-364	59	1	from	from	ADP
ijtc-364	59	2	the	the	DET
ijtc-364	59	3	up	up	NOUN
ijtc-364	59	4	-	-	PUNCT
ijtc-364	59	5	stories	story	NOUN
ijtc-364	59	6	,	,	PUNCT
ijtc-364	59	7	the	the	DET
ijtc-364	59	8	questions	question	NOUN
ijtc-364	59	9	above	above	ADV
ijtc-364	59	10	,	,	PUNCT
ijtc-364	59	11	this	this	DET
ijtc-364	59	12	research	research	NOUN
ijtc-364	59	13	will	will	AUX
ijtc-364	59	14	analyze	analyze	VERB
ijtc-364	59	15	the	the	DET
ijtc-364	59	16	characteristics	characteristic	NOUN
ijtc-364	59	17	of	of	ADP
ijtc-364	59	18	corporate	corporate	ADJ
ijtc-364	59	19	governance	governance	NOUN
ijtc-364	59	20	and	and	CCONJ
ijtc-364	59	21	dividend	dividend	NOUN
ijtc-364	59	22	policy	policy	NOUN
ijtc-364	59	23	of	of	ADP
ijtc-364	59	24	manufacturing	manufacturing	NOUN
ijtc-364	59	25	firms	firm	NOUN
ijtc-364	59	26	that	that	PRON
ijtc-364	59	27	listed	list	VERB
ijtc-364	59	28	on	on	ADP
ijtc-364	59	29	the	the	DET
ijtc-364	59	30	indonesian	indonesian	ADJ
ijtc-364	59	31	stock	stock	PROPN
ijtc-364	59	32	exchange	exchange	PROPN
ijtc-364	59	33	.	.	PUNCT
ijtc-364	60	1	judging	judge	VERB
ijtc-364	60	2	by	by	ADP
ijtc-364	60	3	the	the	DET
ijtc-364	60	4	results	result	NOUN
ijtc-364	60	5	of	of	ADP
ijtc-364	60	6	the	the	DET
ijtc-364	60	7	investigation	investigation	NOUN
ijtc-364	60	8	,	,	PUNCT
ijtc-364	60	9	it	it	PRON
ijtc-364	60	10	would	would	AUX
ijtc-364	60	11	be	be	AUX
ijtc-364	60	12	manifest	manifest	ADJ
ijtc-364	60	13	as	as	ADP
ijtc-364	60	14	the	the	DET
ijtc-364	60	15	questions	question	NOUN
ijtc-364	60	16	:	:	PUNCT
ijtc-364	61	1	1	1	X
ijtc-364	61	2	.	.	PUNCT
ijtc-364	61	3	does	do	AUX
ijtc-364	61	4	the	the	DET
ijtc-364	61	5	audit	audit	NOUN
ijtc-364	61	6	committee	committee	NOUN
ijtc-364	61	7	affect	affect	VERB
ijtc-364	61	8	the	the	DET
ijtc-364	61	9	dividend	dividend	NOUN
ijtc-364	61	10	policy	policy	NOUN
ijtc-364	61	11	?	?	PUNCT
ijtc-364	62	1	2	2	X
ijtc-364	62	2	.	.	X
ijtc-364	62	3	does	do	AUX
ijtc-364	62	4	the	the	DET
ijtc-364	62	5	independent	independent	ADJ
ijtc-364	62	6	committee	committee	NOUN
ijtc-364	62	7	affect	affect	VERB
ijtc-364	62	8	the	the	DET
ijtc-364	62	9	dividend	dividend	NOUN
ijtc-364	62	10	policy	policy	NOUN
ijtc-364	62	11	?	?	PUNCT
ijtc-364	63	1	3	3	X
ijtc-364	63	2	.	.	X
ijtc-364	63	3	will	will	AUX
ijtc-364	63	4	public	public	ADJ
ijtc-364	63	5	ownership	ownership	NOUN
ijtc-364	63	6	affect	affect	VERB
ijtc-364	63	7	dividend	dividend	NOUN
ijtc-364	63	8	policy	policy	NOUN
ijtc-364	63	9	?	?	PUNCT
ijtc-364	64	1	4	4	X
ijtc-364	64	2	.	.	PUNCT
ijtc-364	64	3	does	do	AUX
ijtc-364	64	4	the	the	DET
ijtc-364	64	5	size	size	NOUN
ijtc-364	64	6	of	of	ADP
ijtc-364	64	7	the	the	DET
ijtc-364	64	8	company	company	NOUN
ijtc-364	64	9	affect	affect	VERB
ijtc-364	64	10	the	the	DET
ijtc-364	64	11	dividend	dividend	NOUN
ijtc-364	64	12	policy	policy	NOUN
ijtc-364	64	13	?	?	PUNCT
ijtc-364	65	1	5	5	X
ijtc-364	65	2	.	.	X
ijtc-364	65	3	will	will	AUX
ijtc-364	65	4	the	the	DET
ijtc-364	65	5	dividend	dividend	NOUN
ijtc-364	65	6	policy	policy	NOUN
ijtc-364	65	7	affect	affect	VERB
ijtc-364	65	8	profitability	profitability	NOUN
ijtc-364	65	9	?	?	PUNCT
ijtc-364	66	1	6	6	X
ijtc-364	66	2	.	.	X
ijtc-364	66	3	do	do	VERB
ijtc-364	66	4	the	the	DET
ijtc-364	66	5	audit	audit	NOUN
ijtc-364	66	6	committee	committee	NOUN
ijtc-364	66	7	,	,	PUNCT
ijtc-364	66	8	independent	independent	ADJ
ijtc-364	66	9	members	member	NOUN
ijtc-364	66	10	,	,	PUNCT
ijtc-364	66	11	public	public	ADJ
ijtc-364	66	12	ownership	ownership	NOUN
ijtc-364	66	13	,	,	PUNCT
ijtc-364	66	14	company	company	NOUN
ijtc-364	66	15	size	size	NOUN
ijtc-364	66	16	,	,	PUNCT
ijtc-364	66	17	and	and	CCONJ
ijtc-364	66	18	profitability	profitability	NOUN
ijtc-364	66	19	affect	affect	VERB
ijtc-364	66	20	dividend	dividend	NOUN
ijtc-364	66	21	policy	policy	NOUN
ijtc-364	66	22	?	?	PUNCT
ijtc-364	67	1	the	the	DET
ijtc-364	67	2	limitations	limitation	NOUN
ijtc-364	67	3	in	in	ADP
ijtc-364	67	4	this	this	DET
ijtc-364	67	5	research	research	NOUN
ijtc-364	67	6	are	be	AUX
ijtc-364	67	7	:	:	PUNCT
ijtc-364	67	8	1	1	X
ijtc-364	67	9	.	.	PUNCT
ijtc-364	68	1	in	in	ADP
ijtc-364	68	2	terms	term	NOUN
ijtc-364	68	3	of	of	ADP
ijtc-364	68	4	governance	governance	NOUN
ijtc-364	68	5	,	,	PUNCT
ijtc-364	68	6	the	the	DET
ijtc-364	68	7	researchers	researcher	NOUN
ijtc-364	68	8	just	just	ADV
ijtc-364	68	9	limited	limit	VERB
ijtc-364	68	10	the	the	DET
ijtc-364	68	11	three	three	NUM
ijtc-364	68	12	audit	audit	NOUN
ijtc-364	68	13	committee	committee	NOUN
ijtc-364	68	14	indicators	indicator	NOUN
ijtc-364	68	15	,	,	PUNCT
ijtc-364	68	16	independent	independent	ADJ
ijtc-364	68	17	members	member	NOUN
ijtc-364	68	18	and	and	CCONJ
ijtc-364	68	19	public	public	ADJ
ijtc-364	68	20	ownership	ownership	NOUN
ijtc-364	68	21	,	,	PUNCT
ijtc-364	68	22	because	because	SCONJ
ijtc-364	68	23	these	these	DET
ijtc-364	68	24	three	three	NUM
ijtc-364	68	25	indicators	indicator	NOUN
ijtc-364	68	26	have	have	VERB
ijtc-364	68	27	a	a	DET
ijtc-364	68	28	big	big	ADJ
ijtc-364	68	29	effect	effect	NOUN
ijtc-364	68	30	in	in	ADP
ijtc-364	68	31	the	the	DET
ijtc-364	68	32	improved	improved	NOUN
ijtc-364	68	33	of	of	ADP
ijtc-364	68	34	stocks	stock	NOUN
ijtc-364	68	35	and	and	CCONJ
ijtc-364	68	36	are	be	AUX
ijtc-364	68	37	responsible	responsible	ADJ
ijtc-364	68	38	for	for	ADP
ijtc-364	68	39	shares	share	NOUN
ijtc-364	68	40	to	to	ADP
ijtc-364	68	41	investors	investor	NOUN
ijtc-364	68	42	.	.	PUNCT
ijtc-364	69	1	2	2	X
ijtc-364	69	2	.	.	X
ijtc-364	69	3	on	on	ADP
ijtc-364	69	4	the	the	DET
ijtc-364	69	5	characteristics	characteristic	NOUN
ijtc-364	69	6	of	of	ADP
ijtc-364	69	7	the	the	DET
ijtc-364	69	8	firm	firm	NOUN
ijtc-364	69	9	,	,	PUNCT
ijtc-364	69	10	the	the	DET
ijtc-364	69	11	we	we	PRON
ijtc-364	69	12	limited	limit	VERB
ijtc-364	69	13	the	the	DET
ijtc-364	69	14	size	size	NOUN
ijtc-364	69	15	and	and	CCONJ
ijtc-364	69	16	profitability	profitability	NOUN
ijtc-364	69	17	of	of	ADP
ijtc-364	69	18	the	the	DET
ijtc-364	69	19	company	company	NOUN
ijtc-364	69	20	as	as	ADP
ijtc-364	69	21	two	two	NUM
ijtc-364	69	22	indicators	indicator	NOUN
ijtc-364	69	23	,	,	PUNCT
ijtc-364	69	24	because	because	SCONJ
ijtc-364	69	25	many	many	ADJ
ijtc-364	69	26	investors	investor	NOUN
ijtc-364	69	27	buy	buy	VERB
ijtc-364	69	28	shares	share	NOUN
ijtc-364	69	29	to	to	PART
ijtc-364	69	30	see	see	VERB
ijtc-364	69	31	the	the	DET
ijtc-364	69	32	size	size	NOUN
ijtc-364	69	33	and	and	CCONJ
ijtc-364	69	34	profitability	profitability	NOUN
ijtc-364	69	35	of	of	ADP
ijtc-364	69	36	the	the	DET
ijtc-364	69	37	company	company	NOUN
ijtc-364	69	38	.	.	PUNCT
ijtc-364	70	1	3	3	X
ijtc-364	70	2	.	.	X
ijtc-364	71	1	the	the	DET
ijtc-364	71	2	data	datum	NOUN
ijtc-364	71	3	used	use	VERB
ijtc-364	71	4	for	for	ADP
ijtc-364	71	5	the	the	DET
ijtc-364	71	6	time	time	NOUN
ijtc-364	71	7	since	since	SCONJ
ijtc-364	71	8	2018	2018	NUM
ijtc-364	71	9	-	-	SYM
ijtc-364	71	10	2020	2020	NUM
ijtc-364	71	11	then	then	ADV
ijtc-364	71	12	,	,	PUNCT
ijtc-364	71	13	the	the	DET
ijtc-364	71	14	purpose	purpose	NOUN
ijtc-364	71	15	for	for	ADP
ijtc-364	71	16	this	this	DET
ijtc-364	71	17	research	research	NOUN
ijtc-364	71	18	is	be	AUX
ijtc-364	71	19	:	:	PUNCT
ijtc-364	71	20	1	1	X
ijtc-364	71	21	.	.	PUNCT
ijtc-364	71	22	to	to	PART
ijtc-364	71	23	test	test	VERB
ijtc-364	71	24	whether	whether	SCONJ
ijtc-364	71	25	the	the	DET
ijtc-364	71	26	audit	audit	NOUN
ijtc-364	71	27	committee	committee	NOUN
ijtc-364	71	28	affects	affect	VERB
ijtc-364	71	29	the	the	DET
ijtc-364	71	30	determination	determination	NOUN
ijtc-364	71	31	of	of	ADP
ijtc-364	71	32	the	the	DET
ijtc-364	71	33	company	company	NOUN
ijtc-364	71	34	's	's	PART
ijtc-364	71	35	dividend	dividend	NOUN
ijtc-364	71	36	policy	policy	NOUN
ijtc-364	71	37	2	2	NUM
ijtc-364	71	38	.	.	PUNCT
ijtc-364	71	39	to	to	PART
ijtc-364	71	40	test	test	VERB
ijtc-364	71	41	whether	whether	SCONJ
ijtc-364	71	42	the	the	DET
ijtc-364	71	43	independent	independent	ADJ
ijtc-364	71	44	committee	committee	NOUN
ijtc-364	71	45	affects	affect	VERB
ijtc-364	71	46	the	the	DET
ijtc-364	71	47	determination	determination	NOUN
ijtc-364	71	48	of	of	ADP
ijtc-364	71	49	the	the	DET
ijtc-364	71	50	company	company	NOUN
ijtc-364	71	51	's	's	PART
ijtc-364	71	52	dividend	dividend	NOUN
ijtc-364	71	53	policy	policy	NOUN
ijtc-364	71	54	3	3	NUM
ijtc-364	71	55	.	.	PUNCT
ijtc-364	71	56	testing	test	VERB
ijtc-364	71	57	the	the	DET
ijtc-364	71	58	influence	influence	NOUN
ijtc-364	71	59	of	of	ADP
ijtc-364	71	60	public	public	ADJ
ijtc-364	71	61	ownership	ownership	NOUN
ijtc-364	71	62	in	in	ADP
ijtc-364	71	63	determining	determine	VERB
ijtc-364	71	64	the	the	DET
ijtc-364	71	65	company	company	NOUN
ijtc-364	71	66	's	's	PART
ijtc-364	71	67	dividend	dividend	NOUN
ijtc-364	71	68	policy	policy	NOUN
ijtc-364	71	69	4	4	NUM
ijtc-364	71	70	.	.	PUNCT
ijtc-364	72	1	inspect	inspect	VERB
ijtc-364	72	2	the	the	DET
ijtc-364	72	3	company	company	NOUN
ijtc-364	72	4	size	size	NOUN
ijtc-364	72	5	affects	affect	VERB
ijtc-364	72	6	the	the	DET
ijtc-364	72	7	determination	determination	NOUN
ijtc-364	72	8	of	of	ADP
ijtc-364	72	9	the	the	DET
ijtc-364	72	10	company	company	NOUN
ijtc-364	72	11	's	's	PART
ijtc-364	72	12	dividend	dividend	NOUN
ijtc-364	72	13	policy	policy	NOUN
ijtc-364	72	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	72	15	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-364	72	16	http://www.idx.co.id/	http://www.idx.co.id/	ADP
ijtc-364	72	17	corporate	corporate	ADJ
ijtc-364	72	18	governance	governance	NOUN
ijtc-364	72	19	,	,	PUNCT
ijtc-364	72	20	characteristics	characteristic	NOUN
ijtc-364	72	21	on	on	ADP
ijtc-364	72	22	dividend	dividend	NOUN
ijtc-364	72	23	policy	policy	NOUN
ijtc-364	72	24	:	:	PUNCT
ijtc-364	72	25	evidence	evidence	NOUN
ijtc-364	72	26	from	from	ADP
ijtc-364	72	27	indonesia	indonesia	PROPN
ijtc-364	72	28	satria	satria	PROPN
ijtc-364	72	29	,	,	PUNCT
ijtc-364	72	30	alamsyahbana	alamsyahbana	PROPN
ijtc-364	72	31	,	,	PUNCT
ijtc-364	72	32	chartady	chartady	ADJ
ijtc-364	72	33	,	,	PUNCT
ijtc-364	72	34	fauzi	fauzi	PROPN
ijtc-364	72	35	,	,	PUNCT
ijtc-364	72	36	saputra	saputra	ADJ
ijtc-364	72	37	326	326	NUM
ijtc-364	72	38	|	|	ADV
ijtc-364	72	39	ilomata	ilomata	NOUN
ijtc-364	72	40	international	international	ADJ
ijtc-364	72	41	journal	journal	NOUN
ijtc-364	72	42	of	of	ADP
ijtc-364	72	43	tax	tax	PROPN
ijtc-364	72	44	&	&	CCONJ
ijtc-364	72	45	accounting	accounting	NOUN
ijtc-364	72	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	72	47	5	5	NUM
ijtc-364	72	48	.	.	PUNCT
ijtc-364	72	49	test	test	NOUN
ijtc-364	72	50	company	company	NOUN
ijtc-364	72	51	profitability	profitability	NOUN
ijtc-364	72	52	to	to	PART
ijtc-364	72	53	determine	determine	VERB
ijtc-364	72	54	dividend	dividend	NOUN
ijtc-364	72	55	policy	policy	NOUN
ijtc-364	72	56	6	6	NUM
ijtc-364	72	57	.	.	PUNCT
ijtc-364	72	58	test	test	NOUN
ijtc-364	72	59	audit	audit	PROPN
ijtc-364	72	60	committee	committee	NOUN
ijtc-364	72	61	,	,	PUNCT
ijtc-364	72	62	independent	independent	ADJ
ijtc-364	72	63	members	member	NOUN
ijtc-364	72	64	,	,	PUNCT
ijtc-364	72	65	public	public	ADJ
ijtc-364	72	66	ownership	ownership	NOUN
ijtc-364	72	67	,	,	PUNCT
ijtc-364	72	68	company	company	NOUN
ijtc-364	72	69	size	size	NOUN
ijtc-364	72	70	,	,	PUNCT
ijtc-364	72	71	and	and	CCONJ
ijtc-364	72	72	profitability	profitability	NOUN
ijtc-364	72	73	affect	affect	VERB
ijtc-364	72	74	the	the	DET
ijtc-364	72	75	company	company	NOUN
ijtc-364	72	76	to	to	PART
ijtc-364	72	77	determine	determine	VERB
ijtc-364	72	78	dividend	dividend	NOUN
ijtc-364	72	79	policy	policy	NOUN
ijtc-364	72	80	framework	framework	NOUN
ijtc-364	72	81	the	the	DET
ijtc-364	72	82	framework	framework	NOUN
ijtc-364	72	83	may	may	AUX
ijtc-364	72	84	be	be	AUX
ijtc-364	72	85	an	an	DET
ijtc-364	72	86	abstract	abstract	ADJ
ijtc-364	72	87	framework	framework	NOUN
ijtc-364	72	88	of	of	ADP
ijtc-364	72	89	however	however	ADJ
ijtc-364	72	90	theory	theory	NOUN
ijtc-364	72	91	is	be	AUX
ijtc-364	72	92	connected	connect	VERB
ijtc-364	72	93	with	with	ADP
ijtc-364	72	94	indicators	indicator	NOUN
ijtc-364	72	95	outlined	outline	VERB
ijtc-364	72	96	as	as	ADP
ijtc-364	72	97	vital	vital	ADJ
ijtc-364	72	98	issues	issue	NOUN
ijtc-364	72	99	.	.	PUNCT
ijtc-364	73	1	therefore	therefore	ADV
ijtc-364	73	2	during	during	ADP
ijtc-364	73	3	this	this	DET
ijtc-364	73	4	analysis	analysis	NOUN
ijtc-364	73	5	is	be	AUX
ijtc-364	73	6	seen	see	VERB
ijtc-364	73	7	the	the	DET
ijtc-364	73	8	shape	shape	NOUN
ijtc-364	73	9	of	of	ADP
ijtc-364	73	10	the	the	DET
ijtc-364	73	11	framework	framework	NOUN
ijtc-364	73	12	as	as	SCONJ
ijtc-364	73	13	follows	follow	VERB
ijtc-364	73	14	:	:	PUNCT
ijtc-364	73	15	picture	picture	NOUN
ijtc-364	73	16	1	1	NUM
ijtc-364	73	17	.	.	PUNCT
ijtc-364	73	18	framework	framework	NOUN
ijtc-364	73	19	source	source	NOUN
ijtc-364	73	20	:	:	PUNCT
ijtc-364	73	21	concept	concept	NOUN
ijtc-364	73	22	developed	develop	VERB
ijtc-364	73	23	for	for	ADP
ijtc-364	73	24	research	research	NOUN
ijtc-364	73	25	2021	2021	NUM
ijtc-364	73	26	hypothesis	hypothesis	NOUN
ijtc-364	73	27	the	the	DET
ijtc-364	73	28	hypothesis	hypothesis	NOUN
ijtc-364	73	29	is	be	AUX
ijtc-364	73	30	within	within	ADP
ijtc-364	73	31	the	the	DET
ijtc-364	73	32	variety	variety	NOUN
ijtc-364	73	33	of	of	ADP
ijtc-364	73	34	a	a	DET
ijtc-364	73	35	brief	brief	ADJ
ijtc-364	73	36	answer	answer	NOUN
ijtc-364	73	37	to	to	ADP
ijtc-364	73	38	the	the	DET
ijtc-364	73	39	analysis	analysis	NOUN
ijtc-364	73	40	downside	downside	ADJ
ijtc-364	73	41	suggestion	suggestion	NOUN
ijtc-364	73	42	that	that	PRON
ijtc-364	73	43	has	have	AUX
ijtc-364	73	44	been	be	AUX
ijtc-364	73	45	expressed	express	VERB
ijtc-364	73	46	in	in	ADP
ijtc-364	73	47	the	the	DET
ijtc-364	73	48	form	form	NOUN
ijtc-364	73	49	of	of	ADP
ijtc-364	73	50	an	an	DET
ijtc-364	73	51	issue	issue	NOUN
ijtc-364	73	52	and	and	CCONJ
ijtc-364	73	53	answer	answer	VERB
ijtc-364	73	54	sentence	sentence	NOUN
ijtc-364	73	55	whereas	whereas	SCONJ
ijtc-364	73	56	stated	state	VERB
ijtc-364	73	57	relies	relie	NOUN
ijtc-364	73	58	on	on	ADP
ijtc-364	73	59	the	the	DET
ijtc-364	73	60	relevant	relevant	ADJ
ijtc-364	73	61	theory	theory	NOUN
ijtc-364	73	62	,	,	PUNCT
ijtc-364	73	63	and	and	CCONJ
ijtc-364	73	64	is	be	AUX
ijtc-364	73	65	n't	not	PART
ijtc-364	73	66	supported	support	VERB
ijtc-364	73	67	empirical	empirical	ADJ
ijtc-364	73	68	proof	proof	NOUN
ijtc-364	73	69	obtained	obtain	VERB
ijtc-364	73	70	from	from	ADP
ijtc-364	73	71	knowledge	knowledge	NOUN
ijtc-364	73	72	collection	collection	NOUN
ijtc-364	73	73	.	.	PUNCT
ijtc-364	74	1	the	the	DET
ijtc-364	74	2	hypotheses	hypothesis	NOUN
ijtc-364	74	3	planned	plan	VERB
ijtc-364	74	4	by	by	ADP
ijtc-364	74	5	this	this	DET
ijtc-364	74	6	study	study	NOUN
ijtc-364	74	7	are	be	AUX
ijtc-364	74	8	:	:	PUNCT
ijtc-364	74	9	h1	h1	PROPN
ijtc-364	74	10	:	:	PUNCT
ijtc-364	74	11	the	the	DET
ijtc-364	74	12	size	size	NOUN
ijtc-364	74	13	of	of	ADP
ijtc-364	74	14	the	the	DET
ijtc-364	74	15	audit	audit	NOUN
ijtc-364	74	16	committee	committee	NOUN
ijtc-364	74	17	has	have	VERB
ijtc-364	74	18	an	an	DET
ijtc-364	74	19	effect	effect	NOUN
ijtc-364	74	20	on	on	ADP
ijtc-364	74	21	dividend	dividend	NOUN
ijtc-364	74	22	policy	policy	NOUN
ijtc-364	74	23	h2	h2	NOUN
ijtc-364	74	24	:	:	PUNCT
ijtc-364	74	25	independent	independent	ADJ
ijtc-364	74	26	commissioners	commissioner	NOUN
ijtc-364	74	27	have	have	VERB
ijtc-364	74	28	an	an	DET
ijtc-364	74	29	effect	effect	NOUN
ijtc-364	74	30	on	on	ADP
ijtc-364	74	31	dividend	dividend	NOUN
ijtc-364	74	32	policy	policy	NOUN
ijtc-364	74	33	h3	h3	NOUN
ijtc-364	74	34	:	:	PUNCT
ijtc-364	74	35	public	public	ADJ
ijtc-364	74	36	ownership	ownership	NOUN
ijtc-364	74	37	have	have	VERB
ijtc-364	74	38	an	an	DET
ijtc-364	74	39	affects	affect	NOUN
ijtc-364	74	40	dividend	dividend	NOUN
ijtc-364	74	41	policy	policy	NOUN
ijtc-364	74	42	h4	h4	NOUN
ijtc-364	74	43	:	:	PUNCT
ijtc-364	74	44	firm	firm	ADJ
ijtc-364	74	45	size	size	NOUN
ijtc-364	74	46	has	have	VERB
ijtc-364	74	47	an	an	DET
ijtc-364	74	48	effect	effect	NOUN
ijtc-364	74	49	on	on	ADP
ijtc-364	74	50	dividend	dividend	NOUN
ijtc-364	74	51	policy	policy	NOUN
ijtc-364	74	52	h5	h5	NOUN
ijtc-364	74	53	:	:	PUNCT
ijtc-364	74	54	profitability	profitability	NOUN
ijtc-364	74	55	has	have	VERB
ijtc-364	74	56	an	an	DET
ijtc-364	74	57	effect	effect	NOUN
ijtc-364	74	58	on	on	ADP
ijtc-364	74	59	dividend	dividend	NOUN
ijtc-364	74	60	policy	policy	NOUN
ijtc-364	74	61	h6	h6	NOUN
ijtc-364	74	62	:	:	PUNCT
ijtc-364	74	63	corporate	corporate	ADJ
ijtc-364	74	64	governance	governance	NOUN
ijtc-364	74	65	and	and	CCONJ
ijtc-364	74	66	characteristics	characteristic	NOUN
ijtc-364	74	67	affect	affect	VERB
ijtc-364	74	68	dividend	dividend	NOUN
ijtc-364	74	69	policy	policy	NOUN
ijtc-364	74	70	method	method	NOUN
ijtc-364	74	71	the	the	DET
ijtc-364	74	72	population	population	NOUN
ijtc-364	74	73	is	be	AUX
ijtc-364	74	74	a	a	DET
ijtc-364	74	75	collection	collection	NOUN
ijtc-364	74	76	of	of	ADP
ijtc-364	74	77	all	all	DET
ijtc-364	74	78	objects	object	NOUN
ijtc-364	74	79	in	in	ADP
ijtc-364	74	80	the	the	DET
ijtc-364	74	81	study	study	NOUN
ijtc-364	74	82	.	.	PUNCT
ijtc-364	75	1	the	the	DET
ijtc-364	75	2	population	population	NOUN
ijtc-364	75	3	is	be	AUX
ijtc-364	75	4	an	an	DET
ijtc-364	75	5	area	area	NOUN
ijtc-364	75	6	of	of	ADP
ijtc-364	75	7	generalization	generalization	NOUN
ijtc-364	75	8	made	make	VERB
ijtc-364	75	9	up	up	ADP
ijtc-364	75	10	of	of	ADP
ijtc-364	75	11	objects	object	NOUN
ijtc-364	75	12	/	/	SYM
ijtc-364	75	13	subjects	subject	NOUN
ijtc-364	75	14	that	that	PRON
ijtc-364	75	15	have	have	VERB
ijtc-364	75	16	certain	certain	ADJ
ijtc-364	75	17	qualities	quality	NOUN
ijtc-364	75	18	and	and	CCONJ
ijtc-364	75	19	characteristics	characteristic	NOUN
ijtc-364	75	20	that	that	PRON
ijtc-364	75	21	are	be	AUX
ijtc-364	75	22	determined	determine	VERB
ijtc-364	75	23	by	by	ADP
ijtc-364	75	24	the	the	DET
ijtc-364	75	25	researcher	researcher	NOUN
ijtc-364	75	26	under	under	ADP
ijtc-364	75	27	study	study	NOUN
ijtc-364	75	28	and	and	CCONJ
ijtc-364	75	29	then	then	ADV
ijtc-364	75	30	draw	draw	VERB
ijtc-364	75	31	conclusions	conclusion	NOUN
ijtc-364	75	32	(	(	PUNCT
ijtc-364	75	33	sugiono	sugiono	PROPN
ijtc-364	75	34	,	,	PUNCT
ijtc-364	75	35	2013	2013	NUM
ijtc-364	75	36	)	)	PUNCT
ijtc-364	75	37	.	.	PUNCT
ijtc-364	76	1	manufacturing	manufacture	VERB
ijtc-364	76	2	companies	company	NOUN
ijtc-364	76	3	listed	list	VERB
ijtc-364	76	4	on	on	ADP
ijtc-364	76	5	the	the	DET
ijtc-364	76	6	indonesian	indonesian	ADJ
ijtc-364	76	7	stock	stock	PROPN
ijtc-364	76	8	exchange	exchange	PROPN
ijtc-364	76	9	for	for	ADP
ijtc-364	76	10	the	the	DET
ijtc-364	76	11	period	period	NOUN
ijtc-364	76	12	2018	2018	NUM
ijtc-364	76	13	-	-	SYM
ijtc-364	76	14	2020	2020	NUM
ijtc-364	76	15	,	,	PUNCT
ijtc-364	76	16	consisting	consist	VERB
ijtc-364	76	17	of	of	ADP
ijtc-364	76	18	135	135	NUM
ijtc-364	76	19	manufacturing	manufacturing	NOUN
ijtc-364	76	20	companies	company	NOUN
ijtc-364	76	21	.	.	PUNCT
ijtc-364	77	1	the	the	DET
ijtc-364	77	2	sample	sample	NOUN
ijtc-364	77	3	is	be	AUX
ijtc-364	77	4	part	part	NOUN
ijtc-364	77	5	of	of	ADP
ijtc-364	77	6	the	the	DET
ijtc-364	77	7	number	number	NOUN
ijtc-364	77	8	and	and	CCONJ
ijtc-364	77	9	characteristics	characteristic	NOUN
ijtc-364	77	10	of	of	ADP
ijtc-364	77	11	the	the	DET
ijtc-364	77	12	population	population	NOUN
ijtc-364	77	13	,	,	PUNCT
ijtc-364	77	14	what	what	PRON
ijtc-364	77	15	is	be	AUX
ijtc-364	77	16	learned	learn	VERB
ijtc-364	77	17	from	from	ADP
ijtc-364	77	18	the	the	DET
ijtc-364	77	19	sample	sample	NOUN
ijtc-364	77	20	,	,	PUNCT
ijtc-364	77	21	the	the	DET
ijtc-364	77	22	conclusions	conclusion	NOUN
ijtc-364	77	23	are	be	AUX
ijtc-364	77	24	applied	apply	VERB
ijtc-364	77	25	to	to	ADP
ijtc-364	77	26	the	the	DET
ijtc-364	77	27	population	population	NOUN
ijtc-364	77	28	so	so	SCONJ
ijtc-364	77	29	that	that	SCONJ
ijtc-364	77	30	the	the	DET
ijtc-364	77	31	sample	sample	NOUN
ijtc-364	77	32	drawn	draw	VERB
ijtc-364	77	33	is	be	AUX
ijtc-364	77	34	considered	consider	VERB
ijtc-364	77	35	representative	representative	NOUN
ijtc-364	77	36	of	of	ADP
ijtc-364	77	37	the	the	DET
ijtc-364	77	38	entire	entire	ADJ
ijtc-364	77	39	population	population	NOUN
ijtc-364	77	40	studied	study	VERB
ijtc-364	77	41	(	(	PUNCT
ijtc-364	77	42	sugiono	sugiono	PROPN
ijtc-364	77	43	,	,	PUNCT
ijtc-364	77	44	2013	2013	NUM
ijtc-364	77	45	)	)	PUNCT
ijtc-364	77	46	.	.	PUNCT
ijtc-364	78	1	the	the	DET
ijtc-364	78	2	sampling	sample	VERB
ijtc-364	78	3	method	method	NOUN
ijtc-364	78	4	used	use	VERB
ijtc-364	78	5	in	in	ADP
ijtc-364	78	6	this	this	DET
ijtc-364	78	7	study	study	NOUN
ijtc-364	78	8	is	be	AUX
ijtc-364	78	9	based	base	VERB
ijtc-364	78	10	on	on	ADP
ijtc-364	78	11	the	the	DET
ijtc-364	78	12	deliberate	deliberate	ADJ
ijtc-364	78	13	sampling	sampling	NOUN
ijtc-364	78	14	technique	technique	NOUN
ijtc-364	78	15	targeted	target	VERB
ijtc-364	78	16	sampling	sampling	NOUN
ijtc-364	78	17	is	be	AUX
ijtc-364	78	18	a	a	DET
ijtc-364	78	19	sampling	sample	VERB
ijtc-364	78	20	audit	audit	NOUN
ijtc-364	78	21	committee	committee	NOUN
ijtc-364	78	22	independent	independent	ADJ
ijtc-364	78	23	commissioners	commissioner	NOUN
ijtc-364	78	24	public	public	ADJ
ijtc-364	78	25	ownership	ownership	NOUN
ijtc-364	78	26	firm	firm	NOUN
ijtc-364	78	27	size	size	NOUN
ijtc-364	78	28	profitability	profitability	NOUN
ijtc-364	78	29	dividend	dividend	NOUN
ijtc-364	78	30	policy	policy	NOUN
ijtc-364	78	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	78	32	corporate	corporate	ADJ
ijtc-364	78	33	governance	governance	NOUN
ijtc-364	78	34	,	,	PUNCT
ijtc-364	78	35	characteristics	characteristic	NOUN
ijtc-364	78	36	on	on	ADP
ijtc-364	78	37	dividend	dividend	NOUN
ijtc-364	78	38	policy	policy	NOUN
ijtc-364	78	39	:	:	PUNCT
ijtc-364	78	40	evidence	evidence	NOUN
ijtc-364	78	41	from	from	ADP
ijtc-364	78	42	indonesia	indonesia	PROPN
ijtc-364	78	43	satria	satria	PROPN
ijtc-364	78	44	,	,	PUNCT
ijtc-364	78	45	alamsyahbana	alamsyahbana	PROPN
ijtc-364	78	46	,	,	PUNCT
ijtc-364	78	47	chartady	chartady	ADJ
ijtc-364	78	48	,	,	PUNCT
ijtc-364	78	49	fauzi	fauzi	PROPN
ijtc-364	78	50	,	,	PUNCT
ijtc-364	78	51	saputra	saputra	ADJ
ijtc-364	78	52	327	327	NUM
ijtc-364	78	53	|	|	NOUN
ijtc-364	78	54	ilomata	ilomata	ADJ
ijtc-364	78	55	international	international	ADJ
ijtc-364	78	56	journal	journal	NOUN
ijtc-364	78	57	of	of	ADP
ijtc-364	78	58	tax	tax	PROPN
ijtc-364	78	59	&	&	CCONJ
ijtc-364	78	60	accounting	account	VERB
ijtc-364	78	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	78	62	technique	technique	NOUN
ijtc-364	78	63	with	with	ADP
ijtc-364	78	64	specific	specific	ADJ
ijtc-364	78	65	considerations	consideration	NOUN
ijtc-364	78	66	or	or	CCONJ
ijtc-364	78	67	criteria	criterion	NOUN
ijtc-364	78	68	(	(	PUNCT
ijtc-364	78	69	sujarweni	sujarweni	ADJ
ijtc-364	78	70	,	,	PUNCT
ijtc-364	78	71	2016	2016	NUM
ijtc-364	78	72	)	)	PUNCT
ijtc-364	78	73	.	.	PUNCT
ijtc-364	79	1	the	the	DET
ijtc-364	79	2	sampling	sample	VERB
ijtc-364	79	3	criteria	criterion	NOUN
ijtc-364	79	4	selected	select	VERB
ijtc-364	79	5	in	in	ADP
ijtc-364	79	6	this	this	DET
ijtc-364	79	7	research	research	NOUN
ijtc-364	79	8	include	include	VERB
ijtc-364	79	9	the	the	DET
ijtc-364	79	10	following	follow	VERB
ijtc-364	79	11	:	:	PUNCT
ijtc-364	80	1	1	1	X
ijtc-364	80	2	.	.	X
ijtc-364	80	3	the	the	DET
ijtc-364	80	4	manufacturing	manufacture	VERB
ijtc-364	80	5	companies	company	NOUN
ijtc-364	80	6	that	that	PRON
ijtc-364	80	7	listed	list	VERB
ijtc-364	80	8	in	in	ADP
ijtc-364	80	9	the	the	DET
ijtc-364	80	10	indonesian	indonesian	ADJ
ijtc-364	80	11	stock	stock	PROPN
ijtc-364	80	12	exchange	exchange	PROPN
ijtc-364	80	13	(	(	PUNCT
ijtc-364	80	14	idx	idx	PROPN
ijtc-364	80	15	)	)	PUNCT
ijtc-364	80	16	in	in	ADP
ijtc-364	80	17	the	the	DET
ijtc-364	80	18	period	period	NOUN
ijtc-364	80	19	2018	2018	NUM
ijtc-364	80	20	-	-	SYM
ijtc-364	80	21	2020	2020	NUM
ijtc-364	80	22	2	2	NUM
ijtc-364	80	23	.	.	PUNCT
ijtc-364	81	1	the	the	DET
ijtc-364	81	2	manufacturing	manufacture	VERB
ijtc-364	81	3	companies	company	NOUN
ijtc-364	81	4	that	that	PRON
ijtc-364	81	5	publish	publish	VERB
ijtc-364	81	6	annual	annual	ADJ
ijtc-364	81	7	statements	statement	NOUN
ijtc-364	81	8	in	in	ADP
ijtc-364	81	9	the	the	DET
ijtc-364	81	10	rupiah	rupiah	NOUN
ijtc-364	81	11	currency	currency	NOUN
ijtc-364	81	12	3	3	NUM
ijtc-364	81	13	.	.	PUNCT
ijtc-364	82	1	the	the	DET
ijtc-364	82	2	manufacturing	manufacture	VERB
ijtc-364	82	3	companies	company	NOUN
ijtc-364	82	4	that	that	PRON
ijtc-364	82	5	publish	publish	VERB
ijtc-364	82	6	complete	complete	ADJ
ijtc-364	82	7	and	and	CCONJ
ijtc-364	82	8	consistent	consistent	ADJ
ijtc-364	82	9	annual	annual	ADJ
ijtc-364	82	10	and	and	CCONJ
ijtc-364	82	11	financial	financial	ADJ
ijtc-364	82	12	reports	report	NOUN
ijtc-364	82	13	in	in	ADP
ijtc-364	82	14	the	the	DET
ijtc-364	82	15	indonesian	indonesian	ADJ
ijtc-364	82	16	stock	stock	PROPN
ijtc-364	82	17	exchange	exchange	PROPN
ijtc-364	82	18	(	(	PUNCT
ijtc-364	82	19	idx	idx	PROPN
ijtc-364	82	20	)	)	PUNCT
ijtc-364	82	21	for	for	ADP
ijtc-364	82	22	the	the	DET
ijtc-364	82	23	period	period	NOUN
ijtc-364	82	24	up	up	ADP
ijtc-364	82	25	to	to	ADP
ijtc-364	82	26	december	december	PROPN
ijtc-364	82	27	31	31	NUM
ijtc-364	82	28	,	,	PUNCT
ijtc-364	82	29	20182020	20182020	NUM
ijtc-364	82	30	table	table	NOUN
ijtc-364	82	31	2	2	NUM
ijtc-364	82	32	.	.	NOUN
ijtc-364	82	33	sampling	sample	VERB
ijtc-364	82	34	procedure	procedure	NOUN
ijtc-364	82	35	no	no	DET
ijtc-364	82	36	criteria	criterion	NOUN
ijtc-364	82	37	amount	amount	NOUN
ijtc-364	82	38	1	1	NUM
ijtc-364	82	39	the	the	DET
ijtc-364	82	40	manufacturing	manufacturing	NOUN
ijtc-364	82	41	companies	company	NOUN
ijtc-364	82	42	that	that	PRON
ijtc-364	82	43	listed	list	VERB
ijtc-364	82	44	in	in	ADP
ijtc-364	82	45	the	the	DET
ijtc-364	82	46	indonesian	indonesian	ADJ
ijtc-364	82	47	stock	stock	PROPN
ijtc-364	82	48	exchange	exchange	PROPN
ijtc-364	82	49	(	(	PUNCT
ijtc-364	82	50	idx	idx	PROPN
ijtc-364	82	51	)	)	PUNCT
ijtc-364	82	52	in	in	ADP
ijtc-364	82	53	the	the	DET
ijtc-364	82	54	period	period	NOUN
ijtc-364	82	55	2018	2018	NUM
ijtc-364	82	56	-	-	SYM
ijtc-364	82	57	2020	2020	NUM
ijtc-364	82	58	135	135	NUM
ijtc-364	82	59	2	2	NUM
ijtc-364	82	60	the	the	DET
ijtc-364	82	61	manufacturing	manufacturing	NOUN
ijtc-364	82	62	companies	company	NOUN
ijtc-364	82	63	that	that	PRON
ijtc-364	82	64	publish	publish	VERB
ijtc-364	82	65	annual	annual	ADJ
ijtc-364	82	66	statements	statement	NOUN
ijtc-364	82	67	in	in	ADP
ijtc-364	82	68	the	the	DET
ijtc-364	82	69	rupiah	rupiah	NOUN
ijtc-364	82	70	currency	currency	NOUN
ijtc-364	82	71	(	(	PUNCT
ijtc-364	82	72	33	33	NUM
ijtc-364	82	73	)	)	PUNCT
ijtc-364	82	74	3	3	NUM
ijtc-364	82	75	the	the	DET
ijtc-364	82	76	manufacturing	manufacturing	NOUN
ijtc-364	82	77	companies	company	NOUN
ijtc-364	82	78	that	that	PRON
ijtc-364	82	79	publish	publish	VERB
ijtc-364	82	80	complete	complete	ADJ
ijtc-364	82	81	and	and	CCONJ
ijtc-364	82	82	consistent	consistent	ADJ
ijtc-364	82	83	annual	annual	ADJ
ijtc-364	82	84	and	and	CCONJ
ijtc-364	82	85	financial	financial	ADJ
ijtc-364	82	86	reports	report	NOUN
ijtc-364	82	87	in	in	ADP
ijtc-364	82	88	the	the	DET
ijtc-364	82	89	indonesian	indonesian	ADJ
ijtc-364	82	90	stock	stock	PROPN
ijtc-364	82	91	exchange	exchange	PROPN
ijtc-364	82	92	(	(	PUNCT
ijtc-364	82	93	idx	idx	PROPN
ijtc-364	82	94	)	)	PUNCT
ijtc-364	82	95	for	for	ADP
ijtc-364	82	96	the	the	DET
ijtc-364	82	97	period	period	NOUN
ijtc-364	82	98	up	up	ADP
ijtc-364	82	99	to	to	ADP
ijtc-364	82	100	december	december	PROPN
ijtc-364	82	101	31	31	NUM
ijtc-364	82	102	,	,	PUNCT
ijtc-364	82	103	2018	2018	NUM
ijtc-364	82	104	-	-	SYM
ijtc-364	82	105	2020	2020	NUM
ijtc-364	82	106	(	(	PUNCT
ijtc-364	82	107	27	27	NUM
ijtc-364	82	108	)	)	PUNCT
ijtc-364	82	109	sum	sum	NOUN
ijtc-364	82	110	selected	select	VERB
ijtc-364	82	111	companies	company	NOUN
ijtc-364	82	112	sum	sum	VERB
ijtc-364	82	113	sample	sample	NOUN
ijtc-364	83	1	taken	take	VERB
ijtc-364	83	2	(	(	PUNCT
ijtc-364	83	3	75x3	75x3	NUM
ijtc-364	83	4	period	period	NOUN
ijtc-364	83	5	)	)	PUNCT
ijtc-364	83	6	number	number	NOUN
ijtc-364	83	7	of	of	ADP
ijtc-364	83	8	samples	sample	NOUN
ijtc-364	83	9	75	75	NUM
ijtc-364	83	10	225	225	NUM
ijtc-364	83	11	225	225	NUM
ijtc-364	83	12	therefore	therefore	ADV
ijtc-364	83	13	,	,	PUNCT
ijtc-364	83	14	the	the	DET
ijtc-364	83	15	sample	sample	NOUN
ijtc-364	83	16	used	use	VERB
ijtc-364	83	17	in	in	ADP
ijtc-364	83	18	this	this	DET
ijtc-364	83	19	study	study	NOUN
ijtc-364	83	20	includes	include	VERB
ijtc-364	83	21	75	75	NUM
ijtc-364	83	22	manufacturing	manufacturing	NOUN
ijtc-364	83	23	companies	company	NOUN
ijtc-364	83	24	that	that	PRON
ijtc-364	83	25	are	be	AUX
ijtc-364	83	26	listed	list	VERB
ijtc-364	83	27	on	on	ADP
ijtc-364	83	28	the	the	DET
ijtc-364	83	29	indonesian	indonesian	ADJ
ijtc-364	83	30	stock	stock	PROPN
ijtc-364	83	31	exchange	exchange	PROPN
ijtc-364	83	32	(	(	PUNCT
ijtc-364	83	33	idx	idx	PROPN
ijtc-364	83	34	)	)	PUNCT
ijtc-364	83	35	for	for	ADP
ijtc-364	83	36	the	the	DET
ijtc-364	83	37	period	period	NOUN
ijtc-364	83	38	2018	2018	NUM
ijtc-364	83	39	-	-	SYM
ijtc-364	83	40	2020	2020	NUM
ijtc-364	83	41	.	.	PUNCT
ijtc-364	84	1	variable	variable	ADJ
ijtc-364	84	2	operational	operational	ADJ
ijtc-364	84	3	definition	definition	NOUN
ijtc-364	84	4	this	this	DET
ijtc-364	84	5	section	section	NOUN
ijtc-364	84	6	explains	explain	VERB
ijtc-364	84	7	the	the	DET
ijtc-364	84	8	definition	definition	NOUN
ijtc-364	84	9	of	of	ADP
ijtc-364	84	10	each	each	DET
ijtc-364	84	11	variable	variable	NOUN
ijtc-364	84	12	used	use	VERB
ijtc-364	84	13	,	,	PUNCT
ijtc-364	84	14	along	along	ADP
ijtc-364	84	15	with	with	ADP
ijtc-364	84	16	their	their	PRON
ijtc-364	84	17	operations	operation	NOUN
ijtc-364	84	18	and	and	CCONJ
ijtc-364	84	19	measurements	measurement	NOUN
ijtc-364	84	20	.	.	PUNCT
ijtc-364	85	1	according	accord	VERB
ijtc-364	85	2	to	to	ADP
ijtc-364	85	3	the	the	DET
ijtc-364	85	4	title	title	NOUN
ijtc-364	85	5	of	of	ADP
ijtc-364	85	6	the	the	DET
ijtc-364	85	7	study	study	NOUN
ijtc-364	85	8	,	,	PUNCT
ijtc-364	85	9	namely	namely	ADV
ijtc-364	85	10	,	,	PUNCT
ijtc-364	85	11	"	"	PUNCT
ijtc-364	85	12	corporate	corporate	ADJ
ijtc-364	85	13	governance	governance	NOUN
ijtc-364	85	14	,	,	PUNCT
ijtc-364	85	15	characteristics	characteristic	NOUN
ijtc-364	85	16	on	on	ADP
ijtc-364	85	17	dividend	dividend	NOUN
ijtc-364	85	18	policy	policy	NOUN
ijtc-364	85	19	:	:	PUNCT
ijtc-364	85	20	evidence	evidence	NOUN
ijtc-364	85	21	from	from	ADP
ijtc-364	85	22	indonesia	indonesia	PROPN
ijtc-364	85	23	"	"	PUNCT
ijtc-364	85	24	,	,	PUNCT
ijtc-364	85	25	the	the	DET
ijtc-364	85	26	operational	operational	ADJ
ijtc-364	85	27	variables	variable	NOUN
ijtc-364	85	28	are	be	AUX
ijtc-364	85	29	the	the	DET
ijtc-364	85	30	following	follow	VERB
ijtc-364	85	31	:	:	PUNCT
ijtc-364	85	32	table	table	NOUN
ijtc-364	85	33	3	3	NUM
ijtc-364	85	34	operational	operational	ADJ
ijtc-364	85	35	variables	variable	NOUN
ijtc-364	85	36	no	no	INTJ
ijtc-364	85	37	.	.	PUNCT
ijtc-364	86	1	variable	variable	ADJ
ijtc-364	86	2	definition	definition	NOUN
ijtc-364	86	3	scale	scale	NOUN
ijtc-364	86	4	1	1	NUM
ijtc-364	86	5	.	.	PUNCT
ijtc-364	86	6	audit	audit	NOUN
ijtc-364	86	7	committee	committee	NOUN
ijtc-364	86	8	(	(	PUNCT
ijtc-364	86	9	x1	x1	PROPN
ijtc-364	86	10	)	)	PUNCT
ijtc-364	86	11	it	it	PRON
ijtc-364	86	12	is	be	AUX
ijtc-364	86	13	a	a	DET
ijtc-364	86	14	group	group	NOUN
ijtc-364	86	15	of	of	ADP
ijtc-364	86	16	people	people	NOUN
ijtc-364	86	17	chosen	choose	VERB
ijtc-364	86	18	from	from	ADP
ijtc-364	86	19	a	a	DET
ijtc-364	86	20	larger	large	ADJ
ijtc-364	86	21	select	select	ADJ
ijtc-364	86	22	group	group	NOUN
ijtc-364	86	23	to	to	PART
ijtc-364	86	24	perform	perform	VERB
ijtc-364	86	25	specific	specific	ADJ
ijtc-364	86	26	tasks	task	NOUN
ijtc-364	86	27	,	,	PUNCT
ijtc-364	86	28	to	to	PART
ijtc-364	86	29	perform	perform	VERB
ijtc-364	86	30	specific	specific	ADJ
ijtc-364	86	31	tasks	task	NOUN
ijtc-364	86	32	.	.	PUNCT
ijtc-364	87	1	in	in	ADP
ijtc-364	87	2	ratio	ratio	NOUN
ijtc-364	87	3	2	2	NUM
ijtc-364	87	4	.	.	PUNCT
ijtc-364	87	5	independent	independent	ADJ
ijtc-364	87	6	commissioner	commissioner	NOUN
ijtc-364	87	7	(	(	PUNCT
ijtc-364	87	8	x2	x2	PROPN
ijtc-364	87	9	)	)	PUNCT
ijtc-364	87	10	independent	independent	ADJ
ijtc-364	87	11	commissioners	commissioner	NOUN
ijtc-364	87	12	are	be	AUX
ijtc-364	87	13	members	member	NOUN
ijtc-364	87	14	of	of	ADP
ijtc-364	87	15	the	the	DET
ijtc-364	87	16	board	board	NOUN
ijtc-364	87	17	of	of	ADP
ijtc-364	87	18	directors	director	NOUN
ijtc-364	87	19	who	who	PRON
ijtc-364	87	20	are	be	AUX
ijtc-364	87	21	close	close	ADJ
ijtc-364	87	22	to	to	ADP
ijtc-364	87	23	the	the	DET
ijtc-364	87	24	management	management	NOUN
ijtc-364	87	25	,	,	PUNCT
ijtc-364	87	26	other	other	ADJ
ijtc-364	87	27	members	member	NOUN
ijtc-364	87	28	of	of	ADP
ijtc-364	87	29	the	the	DET
ijtc-364	87	30	board	board	NOUN
ijtc-364	87	31	of	of	ADP
ijtc-364	87	32	directors	director	NOUN
ijtc-364	87	33	and	and	CCONJ
ijtc-364	87	34	majority	majority	NOUN
ijtc-364	87	35	shareholders	shareholder	NOUN
ijtc-364	87	36	who	who	PRON
ijtc-364	87	37	are	be	AUX
ijtc-364	87	38	free	free	ADJ
ijtc-364	87	39	from	from	ADP
ijtc-364	87	40	business	business	NOUN
ijtc-364	87	41	or	or	CCONJ
ijtc-364	87	42	other	other	ADJ
ijtc-364	87	43	relationships	relationship	NOUN
ijtc-364	87	44	.	.	PUNCT
ijtc-364	88	1	in	in	ADP
ijtc-364	88	2	ratio	ratio	NOUN
ijtc-364	88	3	3	3	NUM
ijtc-364	88	4	.	.	PUNCT
ijtc-364	88	5	public	public	ADJ
ijtc-364	88	6	ownership	ownership	NOUN
ijtc-364	88	7	(	(	PUNCT
ijtc-364	88	8	x3	x3	ADJ
ijtc-364	88	9	)	)	PUNCT
ijtc-364	88	10	public	public	ADJ
ijtc-364	88	11	ownership	ownership	NOUN
ijtc-364	88	12	is	be	AUX
ijtc-364	88	13	shares	share	NOUN
ijtc-364	88	14	owned	own	VERB
ijtc-364	88	15	by	by	ADP
ijtc-364	88	16	the	the	DET
ijtc-364	88	17	public	public	NOUN
ijtc-364	88	18	in	in	ADP
ijtc-364	88	19	ratio	ratio	NOUN
ijtc-364	88	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	88	21	corporate	corporate	ADJ
ijtc-364	88	22	governance	governance	NOUN
ijtc-364	88	23	,	,	PUNCT
ijtc-364	88	24	characteristics	characteristic	NOUN
ijtc-364	88	25	on	on	ADP
ijtc-364	88	26	dividend	dividend	NOUN
ijtc-364	88	27	policy	policy	NOUN
ijtc-364	88	28	:	:	PUNCT
ijtc-364	88	29	evidence	evidence	NOUN
ijtc-364	88	30	from	from	ADP
ijtc-364	88	31	indonesia	indonesia	PROPN
ijtc-364	88	32	satria	satria	PROPN
ijtc-364	88	33	,	,	PUNCT
ijtc-364	88	34	alamsyahbana	alamsyahbana	PROPN
ijtc-364	88	35	,	,	PUNCT
ijtc-364	88	36	chartady	chartady	ADJ
ijtc-364	88	37	,	,	PUNCT
ijtc-364	88	38	fauzi	fauzi	PROPN
ijtc-364	88	39	,	,	PUNCT
ijtc-364	88	40	saputra	saputra	ADJ
ijtc-364	88	41	328	328	NUM
ijtc-364	88	42	|	|	ADV
ijtc-364	88	43	ilomata	ilomata	PROPN
ijtc-364	88	44	international	international	ADJ
ijtc-364	88	45	journal	journal	NOUN
ijtc-364	88	46	of	of	ADP
ijtc-364	88	47	tax	tax	PROPN
ijtc-364	88	48	&	&	CCONJ
ijtc-364	88	49	accounting	account	VERB
ijtc-364	88	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	88	51	4	4	NUM
ijtc-364	88	52	.	.	PUNCT
ijtc-364	88	53	company	company	NOUN
ijtc-364	88	54	size	size	NOUN
ijtc-364	88	55	(	(	PUNCT
ijtc-364	88	56	x4	x4	NOUN
ijtc-364	88	57	)	)	PUNCT
ijtc-364	88	58	company	company	NOUN
ijtc-364	88	59	size	size	NOUN
ijtc-364	88	60	is	be	AUX
ijtc-364	88	61	a	a	DET
ijtc-364	88	62	form	form	NOUN
ijtc-364	88	63	of	of	ADP
ijtc-364	88	64	company	company	NOUN
ijtc-364	88	65	size	size	NOUN
ijtc-364	88	66	measured	measure	VERB
ijtc-364	88	67	in	in	ADP
ijtc-364	88	68	terms	term	NOUN
ijtc-364	88	69	of	of	ADP
ijtc-364	88	70	assets	asset	NOUN
ijtc-364	88	71	,	,	PUNCT
ijtc-364	88	72	the	the	DET
ijtc-364	88	73	sales	sale	NOUN
ijtc-364	88	74	value	value	NOUN
ijtc-364	88	75	of	of	ADP
ijtc-364	88	76	stocks	stock	NOUN
ijtc-364	88	77	.	.	PUNCT
ijtc-364	89	1	in	in	ADP
ijtc-364	89	2	ratio	ratio	NOUN
ijtc-364	89	3	5	5	NUM
ijtc-364	89	4	.	.	PUNCT
ijtc-364	89	5	profitability	profitability	NOUN
ijtc-364	89	6	(	(	PUNCT
ijtc-364	89	7	x5	x5	PROPN
ijtc-364	89	8	)	)	PUNCT
ijtc-364	89	9	this	this	DET
ijtc-364	89	10	index	index	NOUN
ijtc-364	89	11	measures	measure	VERB
ijtc-364	89	12	the	the	DET
ijtc-364	89	13	company	company	NOUN
ijtc-364	89	14	's	's	PART
ijtc-364	89	15	ability	ability	NOUN
ijtc-364	89	16	to	to	PART
ijtc-364	89	17	generate	generate	VERB
ijtc-364	89	18	profits	profit	NOUN
ijtc-364	89	19	(	(	PUNCT
ijtc-364	89	20	profitability	profitability	NOUN
ijtc-364	89	21	)	)	PUNCT
ijtc-364	89	22	.	.	PUNCT
ijtc-364	90	1	in	in	ADP
ijtc-364	90	2	ratio	ratio	NOUN
ijtc-364	90	3	6	6	NUM
ijtc-364	90	4	.	.	PUNCT
ijtc-364	90	5	dividend	dividend	NOUN
ijtc-364	90	6	policy	policy	NOUN
ijtc-364	90	7	(	(	PUNCT
ijtc-364	90	8	y	y	NOUN
ijtc-364	90	9	)	)	PUNCT
ijtc-364	90	10	dividend	dividend	NOUN
ijtc-364	90	11	policy	policy	NOUN
ijtc-364	90	12	is	be	AUX
ijtc-364	90	13	a	a	DET
ijtc-364	90	14	policy	policy	NOUN
ijtc-364	90	15	that	that	PRON
ijtc-364	90	16	determines	determine	VERB
ijtc-364	90	17	whether	whether	SCONJ
ijtc-364	90	18	the	the	DET
ijtc-364	90	19	profits	profit	NOUN
ijtc-364	90	20	generated	generate	VERB
ijtc-364	90	21	by	by	ADP
ijtc-364	90	22	the	the	DET
ijtc-364	90	23	company	company	NOUN
ijtc-364	90	24	will	will	AUX
ijtc-364	90	25	be	be	AUX
ijtc-364	90	26	used	use	VERB
ijtc-364	90	27	to	to	PART
ijtc-364	90	28	pay	pay	VERB
ijtc-364	90	29	dividends	dividend	NOUN
ijtc-364	90	30	.	.	PUNCT
ijtc-364	91	1	in	in	ADP
ijtc-364	91	2	ratio	ratio	NOUN
ijtc-364	91	3	source	source	NOUN
ijtc-364	91	4	:	:	PUNCT
ijtc-364	91	5	by	by	ADP
ijtc-364	91	6	the	the	DET
ijtc-364	91	7	author	author	NOUN
ijtc-364	91	8	2021	2021	NUM
ijtc-364	91	9	.	.	PUNCT
ijtc-364	92	1	result	result	NOUN
ijtc-364	92	2	and	and	CCONJ
ijtc-364	92	3	discussion	discussion	NOUN
ijtc-364	92	4	hypothesis	hypothesis	NOUN
ijtc-364	92	5	test	test	NOUN
ijtc-364	92	6	both	both	CCONJ
ijtc-364	92	7	the	the	DET
ijtc-364	92	8	simultaneous	simultaneous	ADJ
ijtc-364	92	9	effect	effect	NOUN
ijtc-364	92	10	test	test	NOUN
ijtc-364	92	11	(	(	PUNCT
ijtc-364	92	12	ftest	ftest	ADV
ijtc-364	92	13	)	)	PUNCT
ijtc-364	92	14	and	and	CCONJ
ijtc-364	92	15	the	the	DET
ijtc-364	92	16	local	local	ADJ
ijtc-364	92	17	effect	effect	NOUN
ijtc-364	92	18	test	test	NOUN
ijtc-364	92	19	(	(	PUNCT
ijtc-364	92	20	ttest	tt	ADJ
ijtc-364	92	21	)	)	PUNCT
ijtc-364	92	22	are	be	AUX
ijtc-364	92	23	based	base	VERB
ijtc-364	92	24	on	on	ADP
ijtc-364	92	25	the	the	DET
ijtc-364	92	26	cem	cem	NOUN
ijtc-364	92	27	model	model	NOUN
ijtc-364	92	28	,	,	PUNCT
ijtc-364	92	29	as	as	SCONJ
ijtc-364	92	30	shown	show	VERB
ijtc-364	92	31	in	in	ADP
ijtc-364	92	32	table	table	NOUN
ijtc-364	92	33	4	4	NUM
ijtc-364	92	34	,	,	PUNCT
ijtc-364	92	35	again	again	ADV
ijtc-364	92	36	as	as	SCONJ
ijtc-364	92	37	follows	follow	VERB
ijtc-364	92	38	:	:	PUNCT
ijtc-364	92	39	table	table	NOUN
ijtc-364	92	40	4	4	NUM
ijtc-364	92	41	common	common	ADJ
ijtc-364	92	42	effect	effect	NOUN
ijtc-364	92	43	model	model	NOUN
ijtc-364	92	44	(	(	PUNCT
ijtc-364	92	45	cem	cem	NOUN
ijtc-364	92	46	)	)	PUNCT
ijtc-364	92	47	test	test	NOUN
ijtc-364	92	48	results	result	VERB
ijtc-364	92	49	variable	variable	ADJ
ijtc-364	92	50	coefficient	coefficient	NOUN
ijtc-364	92	51	std	std	PROPN
ijtc-364	92	52	.	.	PUNCT
ijtc-364	92	53	error	error	NOUN
ijtc-364	92	54	tstatistic	tstatistic	ADJ
ijtc-364	92	55	prob	prob	NOUN
ijtc-364	92	56	.	.	PUNCT
ijtc-364	93	1	c	c	PROPN
ijtc-364	93	2	6.167006	6.167006	NUM
ijtc-364	93	3	33.02077	33.02077	NUM
ijtc-364	93	4	0.186761	0.186761	NUM
ijtc-364	93	5	0.8520	0.8520	NUM
ijtc-364	94	1	x1	x1	NUM
ijtc-364	94	2	-0.062269	-0.062269	NOUN
ijtc-364	94	3	0.048811	0.048811	NUM
ijtc-364	94	4	-1.275723	-1.275723	NOUN
ijtc-364	94	5	0.2034	0.2034	NUM
ijtc-364	95	1	x2	x2	NOUN
ijtc-364	95	2	0.478843	0.478843	NUM
ijtc-364	96	1	0.160465	0.160465	NUM
ijtc-364	96	2	2.984097	2.984097	NUM
ijtc-364	96	3	0.0032	0.0032	NUM
ijtc-364	96	4	x3	x3	PROPN
ijtc-364	96	5	5.274384	5.274384	NUM
ijtc-364	96	6	3.593955	3.593955	NUM
ijtc-364	96	7	1.467571	1.467571	NUM
ijtc-364	96	8	0.1437	0.1437	NUM
ijtc-364	96	9	x4	x4	NOUN
ijtc-364	96	10	0.010012	0.010012	NUM
ijtc-364	96	11	0.011233	0.011233	NUM
ijtc-364	96	12	0.891271	0.891271	NUM
ijtc-364	96	13	0.3738	0.3738	NUM
ijtc-364	96	14	x5	x5	NOUN
ijtc-364	96	15	0.222517	0.222517	NUM
ijtc-364	96	16	0.108723	0.108723	NUM
ijtc-364	96	17	2.046637	2.046637	NUM
ijtc-364	96	18	0.0419	0.0419	NUM
ijtc-364	96	19	root	root	NOUN
ijtc-364	96	20	mse	mse	NOUN
ijtc-364	96	21	25.96883	25.96883	NUM
ijtc-364	96	22	r	r	NOUN
ijtc-364	96	23	-	-	PUNCT
ijtc-364	96	24	squared	square	VERB
ijtc-364	96	25	0.082818	0.082818	NUM
ijtc-364	96	26	mean	mean	NOUN
ijtc-364	96	27	dependent	dependent	ADJ
ijtc-364	96	28	var	var	NOUN
ijtc-364	96	29	41.29333	41.29333	NUM
ijtc-364	96	30	adjusted	adjusted	ADJ
ijtc-364	96	31	r	r	NOUN
ijtc-364	96	32	-	-	PUNCT
ijtc-364	96	33	squared	square	VERB
ijtc-364	96	34	0.061878	0.061878	NUM
ijtc-364	96	35	s.d	s.d	PROPN
ijtc-364	96	36	.	.	PUNCT
ijtc-364	97	1	dependent	dependent	ADJ
ijtc-364	97	2	var	var	PROPN
ijtc-364	97	3	27.17639	27.17639	NUM
ijtc-364	97	4	s.e	s.e	PROPN
ijtc-364	97	5	.	.	PROPN
ijtc-364	97	6	of	of	ADP
ijtc-364	97	7	regression	regression	NOUN
ijtc-364	97	8	26.32216	26.32216	NUM
ijtc-364	97	9	akaike	akaike	ADJ
ijtc-364	97	10	info	info	NOUN
ijtc-364	97	11	criterion	criterion	NOUN
ijtc-364	97	12	9.405004	9.405004	NUM
ijtc-364	97	13	sum	sum	NOUN
ijtc-364	97	14	squared	square	VERB
ijtc-364	97	15	resid	resid	NOUN
ijtc-364	97	16	151735.5	151735.5	NUM
ijtc-364	97	17	schwarz	schwarz	NOUN
ijtc-364	97	18	criterion	criterion	NOUN
ijtc-364	97	19	9.496100	9.496100	NUM
ijtc-364	97	20	log	log	NOUN
ijtc-364	97	21	likelihood	likelihood	NOUN
ijtc-364	97	22	-1052.063	-1052.063	VERB
ijtc-364	97	23	hannan	hannan	PROPN
ijtc-364	97	24	-	-	PUNCT
ijtc-364	97	25	quinn	quinn	PROPN
ijtc-364	97	26	criter	criter	NOUN
ijtc-364	97	27	.	.	PUNCT
ijtc-364	98	1	9.441771	9.441771	NUM
ijtc-364	98	2	f	f	X
ijtc-364	98	3	-	-	PUNCT
ijtc-364	98	4	statistic	statistic	ADJ
ijtc-364	98	5	3.954977	3.954977	NUM
ijtc-364	98	6	durbin	durbin	ADJ
ijtc-364	98	7	-	-	PUNCT
ijtc-364	98	8	watson	watson	NOUN
ijtc-364	98	9	stat	stat	NOUN
ijtc-364	98	10	0.969936	0.969936	NUM
ijtc-364	98	11	prob(f	prob(f	NOUN
ijtc-364	98	12	-	-	PUNCT
ijtc-364	98	13	statistic	statistic	NOUN
ijtc-364	98	14	)	)	PUNCT
ijtc-364	98	15	0.001873	0.001873	NUM
ijtc-364	98	16	source	source	NOUN
ijtc-364	98	17	:	:	PUNCT
ijtc-364	98	18	researcher	researcher	NOUN
ijtc-364	98	19	process	process	NOUN
ijtc-364	98	20	2021	2021	NUM
ijtc-364	98	21	multiple	multiple	ADJ
ijtc-364	98	22	linear	linear	ADJ
ijtc-364	98	23	regression	regression	NOUN
ijtc-364	98	24	analysis	analysis	NOUN
ijtc-364	98	25	the	the	DET
ijtc-364	98	26	purpose	purpose	NOUN
ijtc-364	98	27	of	of	ADP
ijtc-364	98	28	multiple	multiple	ADJ
ijtc-364	98	29	regression	regression	NOUN
ijtc-364	98	30	analysis	analysis	NOUN
ijtc-364	98	31	is	be	AUX
ijtc-364	98	32	to	to	PART
ijtc-364	98	33	analyze	analyze	VERB
ijtc-364	98	34	the	the	DET
ijtc-364	98	35	influence	influence	NOUN
ijtc-364	98	36	of	of	ADP
ijtc-364	98	37	independent	independent	ADJ
ijtc-364	98	38	variables	variable	NOUN
ijtc-364	98	39	on	on	ADP
ijtc-364	98	40	the	the	DET
ijtc-364	98	41	dependent	dependent	ADJ
ijtc-364	98	42	variable	variable	NOUN
ijtc-364	98	43	.	.	PUNCT
ijtc-364	99	1	if	if	SCONJ
ijtc-364	99	2	the	the	DET
ijtc-364	99	3	value	value	NOUN
ijtc-364	99	4	of	of	ADP
ijtc-364	99	5	the	the	DET
ijtc-364	99	6	dependent	dependent	ADJ
ijtc-364	99	7	variable	variable	ADJ
ijtc-364	99	8	increases	increase	NOUN
ijtc-364	99	9	or	or	CCONJ
ijtc-364	99	10	decreases	decrease	NOUN
ijtc-364	99	11	,	,	PUNCT
ijtc-364	99	12	it	it	PRON
ijtc-364	99	13	also	also	ADV
ijtc-364	99	14	determines	determine	VERB
ijtc-364	99	15	whether	whether	SCONJ
ijtc-364	99	16	the	the	DET
ijtc-364	99	17	direction	direction	NOUN
ijtc-364	99	18	of	of	ADP
ijtc-364	99	19	the	the	DET
ijtc-364	99	20	relationship	relationship	NOUN
ijtc-364	99	21	between	between	ADP
ijtc-364	99	22	the	the	DET
ijtc-364	99	23	independent	independent	ADJ
ijtc-364	99	24	variable	variable	NOUN
ijtc-364	99	25	and	and	CCONJ
ijtc-364	99	26	the	the	DET
ijtc-364	99	27	dependent	dependent	ADJ
ijtc-364	99	28	variable	variable	NOUN
ijtc-364	99	29	is	be	AUX
ijtc-364	99	30	positive	positive	ADJ
ijtc-364	99	31	or	or	CCONJ
ijtc-364	99	32	negative	negative	ADJ
ijtc-364	99	33	.	.	PUNCT
ijtc-364	99	34	.	.	PUNCT
ijtc-364	100	1	this	this	DET
ijtc-364	100	2	study	study	NOUN
ijtc-364	100	3	uses	use	VERB
ijtc-364	100	4	multiple	multiple	ADJ
ijtc-364	100	5	regression	regression	NOUN
ijtc-364	100	6	analysis	analysis	NOUN
ijtc-364	100	7	to	to	PART
ijtc-364	100	8	test	test	VERB
ijtc-364	100	9	the	the	DET
ijtc-364	100	10	independent	independent	ADJ
ijtc-364	100	11	variables	variable	NOUN
ijtc-364	100	12	,	,	PUNCT
ijtc-364	100	13	that	that	ADV
ijtc-364	100	14	is	is	ADV
ijtc-364	100	15	,	,	PUNCT
ijtc-364	100	16	the	the	DET
ijtc-364	100	17	impact	impact	NOUN
ijtc-364	100	18	of	of	ADP
ijtc-364	100	19	the	the	DET
ijtc-364	100	20	audit	audit	NOUN
ijtc-364	100	21	committee	committee	NOUN
ijtc-364	100	22	,	,	PUNCT
ijtc-364	100	23	independent	independent	ADJ
ijtc-364	100	24	members	member	NOUN
ijtc-364	100	25	,	,	PUNCT
ijtc-364	100	26	public	public	ADJ
ijtc-364	100	27	ownership	ownership	NOUN
ijtc-364	100	28	,	,	PUNCT
ijtc-364	100	29	company	company	NOUN
ijtc-364	100	30	size	size	NOUN
ijtc-364	100	31	,	,	PUNCT
ijtc-364	100	32	and	and	CCONJ
ijtc-364	100	33	profitability	profitability	NOUN
ijtc-364	100	34	on	on	ADP
ijtc-364	100	35	the	the	DET
ijtc-364	100	36	company	company	NOUN
ijtc-364	100	37	's	's	PART
ijtc-364	100	38	dependent	dependent	ADJ
ijtc-364	100	39	variable	variable	ADJ
ijtc-364	100	40	dividend	dividend	NOUN
ijtc-364	100	41	policy	policy	NOUN
ijtc-364	100	42	.	.	PUNCT
ijtc-364	101	1	according	accord	VERB
ijtc-364	101	2	to	to	ADP
ijtc-364	101	3	the	the	DET
ijtc-364	101	4	data	datum	NOUN
ijtc-364	101	5	in	in	ADP
ijtc-364	101	6	table	table	NOUN
ijtc-364	101	7	12	12	NUM
ijtc-364	101	8	,	,	PUNCT
ijtc-364	101	9	the	the	DET
ijtc-364	101	10	panel	panel	NOUN
ijtc-364	101	11	data	data	VERB
ijtc-364	101	12	regression	regression	NOUN
ijtc-364	101	13	equation	equation	NOUN
ijtc-364	101	14	of	of	ADP
ijtc-364	101	15	the	the	DET
ijtc-364	101	16	value	value	NOUN
ijtc-364	101	17	of	of	ADP
ijtc-364	101	18	manufacturing	manufacturing	NOUN
ijtc-364	101	19	companies	company	NOUN
ijtc-364	101	20	listed	list	VERB
ijtc-364	101	21	on	on	ADP
ijtc-364	101	22	the	the	DET
ijtc-364	101	23	indonesian	indonesian	ADJ
ijtc-364	101	24	stock	stock	PROPN
ijtc-364	101	25	exchange	exchange	NOUN
ijtc-364	101	26	from	from	ADP
ijtc-364	101	27	2018	2018	NUM
ijtc-364	101	28	to	to	ADP
ijtc-364	101	29	2020	2020	NUM
ijtc-364	101	30	can	can	AUX
ijtc-364	101	31	be	be	AUX
ijtc-364	101	32	obtained	obtain	VERB
ijtc-364	101	33	as	as	SCONJ
ijtc-364	101	34	follows	follow	VERB
ijtc-364	101	35	:	:	PUNCT
ijtc-364	101	36	y	y	PROPN
ijtc-364	101	37	=	=	SYM
ijtc-364	101	38	6.16	6.16	NUM
ijtc-364	101	39	–	–	PUNCT
ijtc-364	101	40	0.06x1	0.06x1	PUNCT
ijtc-364	102	1	+	+	NUM
ijtc-364	102	2	0.47x2	0.47x2	VERB
ijtc-364	103	1	+	+	CCONJ
ijtc-364	103	2	5.27x3	5.27x3	NOUN
ijtc-364	103	3	+	+	CCONJ
ijtc-364	103	4	0.01x4	0.01x4	NOUN
ijtc-364	103	5	+	+	NOUN
ijtc-364	103	6	0.22x5	0.22x5	NOUN
ijtc-364	104	1	+	+	CCONJ
ijtc-364	104	2	e	e	X
ijtc-364	104	3	the	the	DET
ijtc-364	104	4	following	follow	VERB
ijtc-364	104	5	is	be	AUX
ijtc-364	104	6	an	an	DET
ijtc-364	104	7	explanation	explanation	NOUN
ijtc-364	104	8	of	of	ADP
ijtc-364	104	9	the	the	DET
ijtc-364	104	10	regression	regression	NOUN
ijtc-364	104	11	equation	equation	NOUN
ijtc-364	104	12	for	for	ADP
ijtc-364	104	13	the	the	DET
ijtc-364	104	14	above	above	ADJ
ijtc-364	104	15	panel	panel	NOUN
ijtc-364	104	16	data	datum	NOUN
ijtc-364	104	17	:	:	PUNCT
ijtc-364	104	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	104	19	corporate	corporate	ADJ
ijtc-364	104	20	governance	governance	NOUN
ijtc-364	104	21	,	,	PUNCT
ijtc-364	104	22	characteristics	characteristic	NOUN
ijtc-364	104	23	on	on	ADP
ijtc-364	104	24	dividend	dividend	NOUN
ijtc-364	104	25	policy	policy	NOUN
ijtc-364	104	26	:	:	PUNCT
ijtc-364	104	27	evidence	evidence	NOUN
ijtc-364	104	28	from	from	ADP
ijtc-364	104	29	indonesia	indonesia	PROPN
ijtc-364	104	30	satria	satria	PROPN
ijtc-364	104	31	,	,	PUNCT
ijtc-364	104	32	alamsyahbana	alamsyahbana	PROPN
ijtc-364	104	33	,	,	PUNCT
ijtc-364	104	34	chartady	chartady	ADJ
ijtc-364	104	35	,	,	PUNCT
ijtc-364	104	36	fauzi	fauzi	PROPN
ijtc-364	104	37	,	,	PUNCT
ijtc-364	104	38	saputra	saputra	ADJ
ijtc-364	104	39	329	329	NUM
ijtc-364	104	40	|	|	ADV
ijtc-364	104	41	ilomata	ilomata	PROPN
ijtc-364	104	42	international	international	ADJ
ijtc-364	104	43	journal	journal	NOUN
ijtc-364	104	44	of	of	ADP
ijtc-364	104	45	tax	tax	PROPN
ijtc-364	104	46	&	&	CCONJ
ijtc-364	104	47	accounting	accounting	NOUN
ijtc-364	104	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	104	49	1	1	NUM
ijtc-364	104	50	.	.	PUNCT
ijtc-364	105	1	the	the	DET
ijtc-364	105	2	constant	constant	ADJ
ijtc-364	105	3	value	value	NOUN
ijtc-364	105	4	(	(	PUNCT
ijtc-364	105	5	a	a	X
ijtc-364	105	6	)	)	PUNCT
ijtc-364	105	7	6.61	6.61	NUM
ijtc-364	105	8	can	can	AUX
ijtc-364	105	9	be	be	AUX
ijtc-364	105	10	interpreted	interpret	VERB
ijtc-364	105	11	as	as	SCONJ
ijtc-364	105	12	if	if	SCONJ
ijtc-364	105	13	the	the	DET
ijtc-364	105	14	value	value	NOUN
ijtc-364	105	15	of	of	ADP
ijtc-364	105	16	the	the	DET
ijtc-364	105	17	variables	variable	NOUN
ijtc-364	105	18	such	such	ADJ
ijtc-364	105	19	as	as	ADP
ijtc-364	105	20	audit	audit	NOUN
ijtc-364	105	21	committee	committee	NOUN
ijtc-364	105	22	,	,	PUNCT
ijtc-364	105	23	independent	independent	ADJ
ijtc-364	105	24	members	member	NOUN
ijtc-364	105	25	,	,	PUNCT
ijtc-364	105	26	public	public	ADJ
ijtc-364	105	27	ownership	ownership	NOUN
ijtc-364	105	28	,	,	PUNCT
ijtc-364	105	29	company	company	NOUN
ijtc-364	105	30	size	size	NOUN
ijtc-364	105	31	and	and	CCONJ
ijtc-364	105	32	profitability	profitability	NOUN
ijtc-364	105	33	were	be	AUX
ijtc-364	105	34	zero	zero	NUM
ijtc-364	105	35	,	,	PUNCT
ijtc-364	105	36	the	the	DET
ijtc-364	105	37	value	value	NOUN
ijtc-364	105	38	of	of	ADP
ijtc-364	105	39	the	the	DET
ijtc-364	105	40	dividend	dividend	NOUN
ijtc-364	105	41	policy	policy	NOUN
ijtc-364	105	42	is	be	AUX
ijtc-364	105	43	6	6	NUM
ijtc-364	105	44	,	,	PUNCT
ijtc-364	105	45	61	61	NUM
ijtc-364	105	46	2	2	NUM
ijtc-364	105	47	.	.	PUNCT
ijtc-364	105	48	value	value	NOUN
ijtc-364	105	49	of	of	ADP
ijtc-364	105	50	the	the	DET
ijtc-364	105	51	multiple	multiple	ADJ
ijtc-364	105	52	regression	regression	NOUN
ijtc-364	105	53	coefficient	coefficient	NOUN
ijtc-364	105	54	of	of	ADP
ijtc-364	105	55	the	the	DET
ijtc-364	105	56	audit	audit	NOUN
ijtc-364	105	57	committee	committee	NOUN
ijtc-364	105	58	variable	variable	NOUN
ijtc-364	105	59	it	it	PRON
ijtc-364	105	60	is	be	AUX
ijtc-364	105	61	negative	negative	ADJ
ijtc-364	105	62	,	,	PUNCT
ijtc-364	105	63	which	which	PRON
ijtc-364	105	64	is	be	AUX
ijtc-364	105	65	0.06	0.06	NUM
ijtc-364	105	66	.	.	PUNCT
ijtc-364	106	1	it	it	PRON
ijtc-364	106	2	can	can	AUX
ijtc-364	106	3	be	be	AUX
ijtc-364	106	4	explained	explain	VERB
ijtc-364	106	5	that	that	SCONJ
ijtc-364	106	6	the	the	DET
ijtc-364	106	7	audit	audit	NOUN
ijtc-364	106	8	committee	committee	NOUN
ijtc-364	106	9	reduces	reduce	VERB
ijtc-364	106	10	by	by	ADP
ijtc-364	106	11	one	one	NUM
ijtc-364	106	12	unit	unit	NOUN
ijtc-364	106	13	,	,	PUNCT
ijtc-364	106	14	assuming	assume	VERB
ijtc-364	106	15	that	that	SCONJ
ijtc-364	106	16	other	other	ADJ
ijtc-364	106	17	variables	variable	NOUN
ijtc-364	106	18	have	have	VERB
ijtc-364	106	19	fixed	fix	VERB
ijtc-364	106	20	values	value	NOUN
ijtc-364	106	21	,	,	PUNCT
ijtc-364	106	22	the	the	DET
ijtc-364	106	23	dividend	dividend	NOUN
ijtc-364	106	24	policy	policy	NOUN
ijtc-364	106	25	will	will	AUX
ijtc-364	106	26	be	be	AUX
ijtc-364	106	27	reduced	reduce	VERB
ijtc-364	106	28	by	by	ADP
ijtc-364	106	29	0.06	0.06	NUM
ijtc-364	106	30	units	unit	NOUN
ijtc-364	106	31	.	.	PUNCT
ijtc-364	107	1	a	a	DET
ijtc-364	107	2	negative	negative	ADJ
ijtc-364	107	3	coefficient	coefficient	NOUN
ijtc-364	107	4	means	mean	VERB
ijtc-364	107	5	that	that	SCONJ
ijtc-364	107	6	the	the	PRON
ijtc-364	107	7	smaller	small	ADJ
ijtc-364	107	8	the	the	DET
ijtc-364	107	9	audit	audit	NOUN
ijtc-364	107	10	committee	committee	NOUN
ijtc-364	107	11	,	,	PUNCT
ijtc-364	107	12	the	the	PRON
ijtc-364	107	13	lower	low	ADJ
ijtc-364	107	14	the	the	DET
ijtc-364	107	15	dividend	dividend	NOUN
ijtc-364	107	16	policy	policy	NOUN
ijtc-364	107	17	by	by	ADP
ijtc-364	107	18	6	6	NUM
ijtc-364	107	19	%	%	NOUN
ijtc-364	107	20	.	.	PUNCT
ijtc-364	108	1	3	3	X
ijtc-364	108	2	.	.	X
ijtc-364	108	3	the	the	DET
ijtc-364	108	4	value	value	NOUN
ijtc-364	108	5	of	of	ADP
ijtc-364	108	6	the	the	DET
ijtc-364	108	7	multiple	multiple	ADJ
ijtc-364	108	8	regression	regression	NOUN
ijtc-364	108	9	coefficient	coefficient	NOUN
ijtc-364	108	10	of	of	ADP
ijtc-364	108	11	the	the	DET
ijtc-364	108	12	independent	independent	ADJ
ijtc-364	108	13	committee	committee	NOUN
ijtc-364	108	14	variables	variable	NOUN
ijtc-364	108	15	is	be	AUX
ijtc-364	108	16	0.47	0.47	NUM
ijtc-364	108	17	positive	positive	ADJ
ijtc-364	108	18	,	,	PUNCT
ijtc-364	108	19	that	that	ADV
ijtc-364	108	20	is	is	ADV
ijtc-364	108	21	,	,	PUNCT
ijtc-364	108	22	.	.	PUNCT
ijtc-364	109	1	therefore	therefore	ADV
ijtc-364	109	2	,	,	PUNCT
ijtc-364	109	3	it	it	PRON
ijtc-364	109	4	can	can	AUX
ijtc-364	109	5	be	be	AUX
ijtc-364	109	6	explained	explain	VERB
ijtc-364	109	7	that	that	SCONJ
ijtc-364	109	8	for	for	ADP
ijtc-364	109	9	each	each	DET
ijtc-364	109	10	additional	additional	ADJ
ijtc-364	109	11	unit	unit	NOUN
ijtc-364	109	12	of	of	ADP
ijtc-364	109	13	the	the	DET
ijtc-364	109	14	independent	independent	ADJ
ijtc-364	109	15	commissioner	commissioner	NOUN
ijtc-364	109	16	,	,	PUNCT
ijtc-364	109	17	under	under	ADP
ijtc-364	109	18	the	the	DET
ijtc-364	109	19	assumption	assumption	NOUN
ijtc-364	109	20	that	that	SCONJ
ijtc-364	109	21	other	other	ADJ
ijtc-364	109	22	variables	variable	NOUN
ijtc-364	109	23	have	have	AUX
ijtc-364	109	24	fixed	fix	VERB
ijtc-364	109	25	values	value	NOUN
ijtc-364	109	26	,	,	PUNCT
ijtc-364	109	27	the	the	DET
ijtc-364	109	28	dividend	dividend	NOUN
ijtc-364	109	29	policy	policy	NOUN
ijtc-364	109	30	will	will	AUX
ijtc-364	109	31	increase	increase	VERB
ijtc-364	109	32	by	by	ADP
ijtc-364	109	33	0.47	0.47	NUM
ijtc-364	109	34	units	unit	NOUN
ijtc-364	109	35	.	.	PUNCT
ijtc-364	110	1	a	a	DET
ijtc-364	110	2	positive	positive	ADJ
ijtc-364	110	3	coefficient	coefficient	NOUN
ijtc-364	110	4	means	mean	VERB
ijtc-364	110	5	that	that	SCONJ
ijtc-364	110	6	an	an	DET
ijtc-364	110	7	increase	increase	NOUN
ijtc-364	110	8	in	in	ADP
ijtc-364	110	9	the	the	DET
ijtc-364	110	10	number	number	NOUN
ijtc-364	110	11	of	of	ADP
ijtc-364	110	12	independent	independent	ADJ
ijtc-364	110	13	committee	committee	NOUN
ijtc-364	110	14	members	member	NOUN
ijtc-364	110	15	will	will	AUX
ijtc-364	110	16	increase	increase	VERB
ijtc-364	110	17	the	the	DET
ijtc-364	110	18	dividend	dividend	NOUN
ijtc-364	110	19	policy	policy	NOUN
ijtc-364	110	20	by	by	ADP
ijtc-364	110	21	47	47	NUM
ijtc-364	110	22	%	%	NOUN
ijtc-364	110	23	.	.	PUNCT
ijtc-364	111	1	4	4	X
ijtc-364	111	2	.	.	X
ijtc-364	111	3	the	the	DET
ijtc-364	111	4	value	value	NOUN
ijtc-364	111	5	of	of	ADP
ijtc-364	111	6	the	the	DET
ijtc-364	111	7	multiple	multiple	ADJ
ijtc-364	111	8	regression	regression	NOUN
ijtc-364	111	9	coefficient	coefficient	NOUN
ijtc-364	111	10	of	of	ADP
ijtc-364	111	11	the	the	DET
ijtc-364	111	12	publicly	publicly	ADV
ijtc-364	111	13	owned	own	VERB
ijtc-364	111	14	variables	variable	NOUN
ijtc-364	111	15	is	be	AUX
ijtc-364	111	16	positive	positive	ADJ
ijtc-364	111	17	5.27	5.27	NUM
ijtc-364	111	18	,	,	PUNCT
ijtc-364	111	19	that	that	ADV
ijtc-364	111	20	is	is	ADV
ijtc-364	111	21	,	,	PUNCT
ijtc-364	111	22	.	.	PUNCT
ijtc-364	112	1	therefore	therefore	ADV
ijtc-364	112	2	,	,	PUNCT
ijtc-364	112	3	it	it	PRON
ijtc-364	112	4	can	can	AUX
ijtc-364	112	5	be	be	AUX
ijtc-364	112	6	explained	explain	VERB
ijtc-364	112	7	that	that	SCONJ
ijtc-364	112	8	,	,	PUNCT
ijtc-364	112	9	assuming	assume	VERB
ijtc-364	112	10	that	that	SCONJ
ijtc-364	112	11	other	other	ADJ
ijtc-364	112	12	variables	variable	NOUN
ijtc-364	112	13	are	be	AUX
ijtc-364	112	14	fixed	fix	VERB
ijtc-364	112	15	values	value	NOUN
ijtc-364	112	16	,	,	PUNCT
ijtc-364	112	17	for	for	ADP
ijtc-364	112	18	each	each	DET
ijtc-364	112	19	additional	additional	ADJ
ijtc-364	112	20	unit	unit	NOUN
ijtc-364	112	21	of	of	ADP
ijtc-364	112	22	public	public	ADJ
ijtc-364	112	23	property	property	NOUN
ijtc-364	112	24	,	,	PUNCT
ijtc-364	112	25	the	the	DET
ijtc-364	112	26	dividend	dividend	NOUN
ijtc-364	112	27	policy	policy	NOUN
ijtc-364	112	28	will	will	AUX
ijtc-364	112	29	increase	increase	VERB
ijtc-364	112	30	by	by	ADP
ijtc-364	112	31	5.27	5.27	NUM
ijtc-364	112	32	units	unit	NOUN
ijtc-364	112	33	.	.	PUNCT
ijtc-364	113	1	the	the	DET
ijtc-364	113	2	positive	positive	ADJ
ijtc-364	113	3	coefficient	coefficient	NOUN
ijtc-364	113	4	means	mean	VERB
ijtc-364	113	5	that	that	SCONJ
ijtc-364	113	6	the	the	DET
ijtc-364	113	7	increase	increase	NOUN
ijtc-364	113	8	in	in	ADP
ijtc-364	113	9	public	public	ADJ
ijtc-364	113	10	ownership	ownership	NOUN
ijtc-364	113	11	will	will	AUX
ijtc-364	113	12	increase	increase	VERB
ijtc-364	113	13	the	the	DET
ijtc-364	113	14	dividend	dividend	NOUN
ijtc-364	113	15	policy	policy	NOUN
ijtc-364	113	16	by	by	ADP
ijtc-364	113	17	527	527	NUM
ijtc-364	113	18	%	%	NOUN
ijtc-364	113	19	.	.	PUNCT
ijtc-364	114	1	5	5	X
ijtc-364	114	2	.	.	X
ijtc-364	114	3	the	the	DET
ijtc-364	114	4	value	value	NOUN
ijtc-364	114	5	of	of	ADP
ijtc-364	114	6	the	the	DET
ijtc-364	114	7	multiple	multiple	ADJ
ijtc-364	114	8	regression	regression	NOUN
ijtc-364	114	9	coefficient	coefficient	NOUN
ijtc-364	114	10	for	for	ADP
ijtc-364	114	11	the	the	DET
ijtc-364	114	12	company	company	NOUN
ijtc-364	114	13	size	size	NOUN
ijtc-364	114	14	variable	variable	NOUN
ijtc-364	114	15	is	be	AUX
ijtc-364	114	16	0.01	0.01	NUM
ijtc-364	114	17	,	,	PUNCT
ijtc-364	114	18	which	which	PRON
ijtc-364	114	19	is	be	AUX
ijtc-364	114	20	positive	positive	ADJ
ijtc-364	114	21	.	.	PUNCT
ijtc-364	115	1	therefore	therefore	ADV
ijtc-364	115	2	,	,	PUNCT
ijtc-364	115	3	it	it	PRON
ijtc-364	115	4	can	can	AUX
ijtc-364	115	5	be	be	AUX
ijtc-364	115	6	explained	explain	VERB
ijtc-364	115	7	that	that	SCONJ
ijtc-364	115	8	for	for	ADP
ijtc-364	115	9	each	each	DET
ijtc-364	115	10	unit	unit	NOUN
ijtc-364	115	11	of	of	ADP
ijtc-364	115	12	increase	increase	NOUN
ijtc-364	115	13	in	in	ADP
ijtc-364	115	14	the	the	DET
ijtc-364	115	15	size	size	NOUN
ijtc-364	115	16	of	of	ADP
ijtc-364	115	17	the	the	DET
ijtc-364	115	18	company	company	NOUN
ijtc-364	115	19	,	,	PUNCT
ijtc-364	115	20	under	under	ADP
ijtc-364	115	21	the	the	DET
ijtc-364	115	22	assumption	assumption	NOUN
ijtc-364	115	23	that	that	SCONJ
ijtc-364	115	24	other	other	ADJ
ijtc-364	115	25	variables	variable	NOUN
ijtc-364	115	26	have	have	AUX
ijtc-364	115	27	fixed	fix	VERB
ijtc-364	115	28	values	value	NOUN
ijtc-364	115	29	,	,	PUNCT
ijtc-364	115	30	the	the	DET
ijtc-364	115	31	dividend	dividend	NOUN
ijtc-364	115	32	policy	policy	NOUN
ijtc-364	115	33	will	will	AUX
ijtc-364	115	34	increase	increase	VERB
ijtc-364	115	35	by	by	ADP
ijtc-364	115	36	0.01	0.01	NUM
ijtc-364	115	37	unit	unit	NOUN
ijtc-364	115	38	.	.	PUNCT
ijtc-364	116	1	the	the	DET
ijtc-364	116	2	positive	positive	ADJ
ijtc-364	116	3	coefficient	coefficient	NOUN
ijtc-364	116	4	indicates	indicate	VERB
ijtc-364	116	5	that	that	SCONJ
ijtc-364	116	6	expanding	expand	VERB
ijtc-364	116	7	the	the	DET
ijtc-364	116	8	company	company	NOUN
ijtc-364	116	9	's	's	PART
ijtc-364	116	10	scale	scale	NOUN
ijtc-364	116	11	will	will	AUX
ijtc-364	116	12	increase	increase	VERB
ijtc-364	116	13	the	the	DET
ijtc-364	116	14	1	1	NUM
ijtc-364	116	15	%	%	NOUN
ijtc-364	116	16	dividend	dividend	NOUN
ijtc-364	116	17	policy	policy	NOUN
ijtc-364	116	18	.	.	PUNCT
ijtc-364	117	1	6	6	X
ijtc-364	117	2	.	.	X
ijtc-364	117	3	the	the	DET
ijtc-364	117	4	value	value	NOUN
ijtc-364	117	5	of	of	ADP
ijtc-364	117	6	the	the	DET
ijtc-364	117	7	multiple	multiple	ADJ
ijtc-364	117	8	regression	regression	NOUN
ijtc-364	117	9	coefficient	coefficient	NOUN
ijtc-364	117	10	of	of	ADP
ijtc-364	117	11	the	the	DET
ijtc-364	117	12	profit	profit	NOUN
ijtc-364	117	13	variable	variable	NOUN
ijtc-364	117	14	is	be	AUX
ijtc-364	117	15	0.22	0.22	NUM
ijtc-364	117	16	,	,	PUNCT
ijtc-364	117	17	which	which	PRON
ijtc-364	117	18	is	be	AUX
ijtc-364	117	19	positive	positive	ADJ
ijtc-364	117	20	.	.	PUNCT
ijtc-364	118	1	therefore	therefore	ADV
ijtc-364	118	2	,	,	PUNCT
ijtc-364	118	3	it	it	PRON
ijtc-364	118	4	can	can	AUX
ijtc-364	118	5	be	be	AUX
ijtc-364	118	6	explained	explain	VERB
ijtc-364	118	7	that	that	SCONJ
ijtc-364	118	8	for	for	ADP
ijtc-364	118	9	each	each	DET
ijtc-364	118	10	unit	unit	NOUN
ijtc-364	118	11	of	of	ADP
ijtc-364	118	12	increase	increase	NOUN
ijtc-364	118	13	in	in	ADP
ijtc-364	118	14	profitability	profitability	NOUN
ijtc-364	118	15	,	,	PUNCT
ijtc-364	118	16	the	the	DET
ijtc-364	118	17	dividend	dividend	NOUN
ijtc-364	118	18	policy	policy	NOUN
ijtc-364	118	19	will	will	AUX
ijtc-364	118	20	increase	increase	VERB
ijtc-364	118	21	by	by	ADP
ijtc-364	118	22	0.22	0.22	NUM
ijtc-364	118	23	units	unit	NOUN
ijtc-364	118	24	under	under	ADP
ijtc-364	118	25	the	the	DET
ijtc-364	118	26	assumption	assumption	NOUN
ijtc-364	118	27	that	that	SCONJ
ijtc-364	118	28	other	other	ADJ
ijtc-364	118	29	variables	variable	NOUN
ijtc-364	118	30	have	have	AUX
ijtc-364	118	31	fixed	fix	VERB
ijtc-364	118	32	values	value	NOUN
ijtc-364	118	33	.	.	PUNCT
ijtc-364	119	1	the	the	DET
ijtc-364	119	2	positive	positive	ADJ
ijtc-364	119	3	coefficient	coefficient	NOUN
ijtc-364	119	4	means	mean	VERB
ijtc-364	119	5	that	that	SCONJ
ijtc-364	119	6	the	the	DET
ijtc-364	119	7	increase	increase	NOUN
ijtc-364	119	8	in	in	ADP
ijtc-364	119	9	profitability	profitability	NOUN
ijtc-364	119	10	will	will	AUX
ijtc-364	119	11	increase	increase	VERB
ijtc-364	119	12	the	the	DET
ijtc-364	119	13	dividend	dividend	NOUN
ijtc-364	119	14	policy	policy	NOUN
ijtc-364	119	15	by	by	ADP
ijtc-364	119	16	22	22	NUM
ijtc-364	119	17	%	%	NOUN
ijtc-364	119	18	.	.	PUNCT
ijtc-364	120	1	partial	partial	ADJ
ijtc-364	120	2	effect	effect	NOUN
ijtc-364	120	3	significance	significance	NOUN
ijtc-364	120	4	test	test	NOUN
ijtc-364	120	5	(	(	PUNCT
ijtc-364	120	6	t	t	NOUN
ijtc-364	120	7	-	-	PUNCT
ijtc-364	120	8	test	test	NOUN
ijtc-364	120	9	)	)	PUNCT
ijtc-364	121	1	the	the	DET
ijtc-364	121	2	following	follow	VERB
ijtc-364	121	3	is	be	AUX
ijtc-364	121	4	an	an	DET
ijtc-364	121	5	explanation	explanation	NOUN
ijtc-364	121	6	of	of	ADP
ijtc-364	121	7	the	the	DET
ijtc-364	121	8	regression	regression	NOUN
ijtc-364	121	9	equation	equation	NOUN
ijtc-364	121	10	for	for	ADP
ijtc-364	121	11	the	the	DET
ijtc-364	121	12	previous	previous	ADJ
ijtc-364	121	13	panel	panel	NOUN
ijtc-364	121	14	data	datum	NOUN
ijtc-364	121	15	:	:	PUNCT
ijtc-364	121	16	1	1	X
ijtc-364	121	17	.	.	X
ijtc-364	121	18	the	the	DET
ijtc-364	121	19	count	count	NOUN
ijtc-364	121	20	of	of	ADP
ijtc-364	121	21	the	the	DET
ijtc-364	121	22	audit	audit	NOUN
ijtc-364	121	23	committee	committee	NOUN
ijtc-364	121	24	variable	variable	NOUN
ijtc-364	121	25	is	be	AUX
ijtc-364	121	26	1.275723	1.275723	NUM
ijtc-364	121	27	,	,	PUNCT
ijtc-364	121	28	so	so	ADV
ijtc-364	121	29	tcount	tcount	NOUN
ijtc-364	121	30	<	<	X
ijtc-364	121	31	ttable	ttable	ADJ
ijtc-364	121	32	>	>	X
ijtc-364	121	33	0.05	0.05	NUM
ijtc-364	121	34	(	(	PUNCT
ijtc-364	121	35	0.2034	0.2034	NUM
ijtc-364	121	36	>	>	SYM
ijtc-364	121	37	0.05	0.05	NUM
ijtc-364	121	38	)	)	PUNCT
ijtc-364	121	39	.	.	PUNCT
ijtc-364	122	1	from	from	ADP
ijtc-364	122	2	these	these	DET
ijtc-364	122	3	results	result	NOUN
ijtc-364	122	4	it	it	PRON
ijtc-364	122	5	can	can	AUX
ijtc-364	122	6	be	be	AUX
ijtc-364	122	7	seen	see	VERB
ijtc-364	122	8	that	that	SCONJ
ijtc-364	122	9	the	the	DET
ijtc-364	122	10	role	role	NOUN
ijtc-364	122	11	of	of	ADP
ijtc-364	122	12	the	the	DET
ijtc-364	122	13	audit	audit	NOUN
ijtc-364	122	14	committee	committee	NOUN
ijtc-364	122	15	is	be	AUX
ijtc-364	122	16	negative	negative	ADJ
ijtc-364	122	17	and	and	CCONJ
ijtc-364	122	18	insignificant	insignificant	ADJ
ijtc-364	122	19	.	.	PUNCT
ijtc-364	123	1	2	2	X
ijtc-364	123	2	.	.	X
ijtc-364	123	3	the	the	DET
ijtc-364	123	4	tcount	tcount	NOUN
ijtc-364	123	5	of	of	ADP
ijtc-364	123	6	the	the	DET
ijtc-364	123	7	independent	independent	ADJ
ijtc-364	123	8	commissioner	commissioner	NOUN
ijtc-364	123	9	's	's	PART
ijtc-364	123	10	variable	variable	NOUN
ijtc-364	123	11	is	be	AUX
ijtc-364	123	12	2.984097	2.984097	NUM
ijtc-364	123	13	,	,	PUNCT
ijtc-364	123	14	so	so	ADV
ijtc-364	123	15	tcount	tcount	NOUN
ijtc-364	123	16	<	<	X
ijtc-364	123	17	ttable	ttable	ADJ
ijtc-364	123	18	>	>	X
ijtc-364	123	19	1.970806	1.970806	NUM
ijtc-364	123	20	)	)	PUNCT
ijtc-364	123	21	and	and	CCONJ
ijtc-364	123	22	a	a	DET
ijtc-364	123	23	probability	probability	NOUN
ijtc-364	123	24	value	value	NOUN
ijtc-364	123	25	.	.	PUNCT
ijtc-364	124	1	0.0032	0.0032	NUM
ijtc-364	124	2	,	,	PUNCT
ijtc-364	124	3	therefore	therefore	ADV
ijtc-364	124	4	,	,	PUNCT
ijtc-364	124	5	tcount	tcount	NOUN
ijtc-364	124	6	<	<	X
ijtc-364	124	7	0	0	NUM
ijtc-364	124	8	>	>	X
ijtc-364	124	9	ttable	ttable	ADJ
ijtc-364	124	10	(	(	PUNCT
ijtc-364	124	11	1.467571	1.467571	NUM
ijtc-364	124	12	<	<	X
ijtc-364	124	13	1	1	NUM
ijtc-364	124	14	>	>	X
ijtc-364	124	15	0.05	0.05	NUM
ijtc-364	124	16	(	(	PUNCT
ijtc-364	124	17	0.1437	0.1437	NUM
ijtc-364	124	18	>	>	X
ijtc-364	124	19	0.05	0.05	NUM
ijtc-364	124	20	)	)	PUNCT
ijtc-364	124	21	.	.	PUNCT
ijtc-364	125	1	from	from	ADP
ijtc-364	125	2	these	these	DET
ijtc-364	125	3	results	result	NOUN
ijtc-364	125	4	,	,	PUNCT
ijtc-364	125	5	they	they	PRON
ijtc-364	125	6	show	show	VERB
ijtc-364	125	7	that	that	SCONJ
ijtc-364	125	8	public	public	ADJ
ijtc-364	125	9	ownership	ownership	NOUN
ijtc-364	125	10	has	have	VERB
ijtc-364	125	11	a	a	DET
ijtc-364	125	12	positive	positive	ADJ
ijtc-364	125	13	effect	effect	NOUN
ijtc-364	125	14	,	,	PUNCT
ijtc-364	125	15	which	which	PRON
ijtc-364	125	16	can	can	AUX
ijtc-364	125	17	be	be	AUX
ijtc-364	125	18	ignored	ignore	VERB
ijtc-364	125	19	3	3	NUM
ijtc-364	125	20	.	.	PUNCT
ijtc-364	125	21	public	public	ADJ
ijtc-364	125	22	ownership	ownership	NOUN
ijtc-364	125	23	variable	variable	NOUN
ijtc-364	125	24	is	be	AUX
ijtc-364	125	25	1.467571	1.467571	NUM
ijtc-364	125	26	,	,	PUNCT
ijtc-364	125	27	so	so	ADV
ijtc-364	125	28	count	count	VERB
ijtc-364	125	29	>	>	X
ijtc-364	125	30	ttable	ttable	ADJ
ijtc-364	125	31	(	(	PUNCT
ijtc-364	125	32	1.467571	1.467571	NUM
ijtc-364	125	33	<	<	X
ijtc-364	125	34	1	1	NUM
ijtc-364	125	35	>	>	X
ijtc-364	125	36	0.05	0.05	NUM
ijtc-364	125	37	(	(	PUNCT
ijtc-364	125	38	0.1437	0.1437	NUM
ijtc-364	125	39	>	>	X
ijtc-364	125	40	0.05	0.05	NUM
ijtc-364	125	41	)	)	PUNCT
ijtc-364	125	42	.	.	PUNCT
ijtc-364	126	1	these	these	DET
ijtc-364	126	2	results	result	NOUN
ijtc-364	126	3	indicate	indicate	VERB
ijtc-364	126	4	that	that	SCONJ
ijtc-364	126	5	public	public	ADJ
ijtc-364	126	6	property	property	NOUN
ijtc-364	126	7	has	have	VERB
ijtc-364	126	8	a	a	DET
ijtc-364	126	9	positive	positive	ADJ
ijtc-364	126	10	and	and	CCONJ
ijtc-364	126	11	negligible	negligible	ADJ
ijtc-364	126	12	effect	effect	NOUN
ijtc-364	126	13	.	.	PUNCT
ijtc-364	127	1	4	4	X
ijtc-364	127	2	.	.	X
ijtc-364	127	3	the	the	DET
ijtc-364	127	4	tcount	tcount	NOUN
ijtc-364	127	5	of	of	ADP
ijtc-364	127	6	the	the	DET
ijtc-364	127	7	company	company	NOUN
ijtc-364	127	8	size	size	NOUN
ijtc-364	127	9	variable	variable	NOUN
ijtc-364	127	10	is	be	AUX
ijtc-364	127	11	0.891271	0.891271	NUM
ijtc-364	127	12	.	.	PUNCT
ijtc-364	128	1	therefore	therefore	ADV
ijtc-364	128	2	,	,	PUNCT
ijtc-364	128	3	tcount	tcount	NOUN
ijtc-364	128	4	<	<	X
ijtc-364	128	5	ttable	ttable	ADJ
ijtc-364	128	6	>	>	X
ijtc-364	128	7	0.05	0.05	NUM
ijtc-364	128	8	(	(	PUNCT
ijtc-364	128	9	0.3738	0.3738	NUM
ijtc-364	128	10	>	>	X
ijtc-364	128	11	0.05	0.05	NUM
ijtc-364	128	12	)	)	PUNCT
ijtc-364	128	13	from	from	ADP
ijtc-364	128	14	these	these	DET
ijtc-364	128	15	results	result	NOUN
ijtc-364	128	16	,	,	PUNCT
ijtc-364	128	17	it	it	PRON
ijtc-364	128	18	can	can	AUX
ijtc-364	128	19	be	be	AUX
ijtc-364	128	20	seen	see	VERB
ijtc-364	128	21	that	that	SCONJ
ijtc-364	128	22	the	the	DET
ijtc-364	128	23	company	company	NOUN
ijtc-364	128	24	size	size	NOUN
ijtc-364	128	25	has	have	VERB
ijtc-364	128	26	a	a	DET
ijtc-364	128	27	positive	positive	ADJ
ijtc-364	128	28	effect	effect	NOUN
ijtc-364	128	29	and	and	CCONJ
ijtc-364	128	30	is	be	AUX
ijtc-364	128	31	not	not	PART
ijtc-364	128	32	significant	significant	ADJ
ijtc-364	128	33	.	.	PUNCT
ijtc-364	129	1	5	5	X
ijtc-364	129	2	.	.	X
ijtc-364	129	3	the	the	DET
ijtc-364	129	4	tcount	tcount	NOUN
ijtc-364	129	5	of	of	ADP
ijtc-364	129	6	the	the	DET
ijtc-364	129	7	profitability	profitability	NOUN
ijtc-364	129	8	variable	variable	NOUN
ijtc-364	129	9	is	be	AUX
ijtc-364	129	10	2.046637	2.046637	NUM
ijtc-364	129	11	,	,	PUNCT
ijtc-364	129	12	so	so	ADV
ijtc-364	129	13	tcount	tcount	NOUN
ijtc-364	129	14	<	<	X
ijtc-364	129	15	ttable	ttable	ADJ
ijtc-364	129	16	>	>	X
ijtc-364	129	17	1.970806	1.970806	NUM
ijtc-364	129	18	)	)	PUNCT
ijtc-364	129	19	and	and	CCONJ
ijtc-364	129	20	the	the	DET
ijtc-364	129	21	probability	probability	NOUN
ijtc-364	129	22	value	value	NOUN
ijtc-364	129	23	.	.	PUNCT
ijtc-364	130	1	0.0419	0.0419	NUM
ijtc-364	130	2	,	,	PUNCT
ijtc-364	130	3	so	so	ADV
ijtc-364	130	4	tcount	tcount	VERB
ijtc-364	130	5	<	<	X
ijtc-364	130	6	0.05	0.05	NUM
ijtc-364	130	7	(	(	PUNCT
ijtc-364	130	8	0.0419	0.0419	NUM
ijtc-364	130	9	<	<	NOUN
ijtc-364	130	10	0.05	0.05	NUM
ijtc-364	130	11	)	)	PUNCT
ijtc-364	130	12	.	.	PUNCT
ijtc-364	131	1	these	these	DET
ijtc-364	131	2	results	result	NOUN
ijtc-364	131	3	show	show	VERB
ijtc-364	131	4	that	that	SCONJ
ijtc-364	131	5	the	the	DET
ijtc-364	131	6	size	size	NOUN
ijtc-364	131	7	of	of	ADP
ijtc-364	131	8	the	the	DET
ijtc-364	131	9	company	company	NOUN
ijtc-364	131	10	has	have	VERB
ijtc-364	131	11	a	a	DET
ijtc-364	131	12	positive	positive	ADJ
ijtc-364	131	13	and	and	CCONJ
ijtc-364	131	14	significant	significant	ADJ
ijtc-364	131	15	impact	impact	NOUN
ijtc-364	131	16	.	.	PUNCT
ijtc-364	132	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	132	2	corporate	corporate	ADJ
ijtc-364	132	3	governance	governance	NOUN
ijtc-364	132	4	,	,	PUNCT
ijtc-364	132	5	characteristics	characteristic	NOUN
ijtc-364	132	6	on	on	ADP
ijtc-364	132	7	dividend	dividend	NOUN
ijtc-364	132	8	policy	policy	NOUN
ijtc-364	132	9	:	:	PUNCT
ijtc-364	132	10	evidence	evidence	NOUN
ijtc-364	132	11	from	from	ADP
ijtc-364	132	12	indonesia	indonesia	PROPN
ijtc-364	132	13	satria	satria	PROPN
ijtc-364	132	14	,	,	PUNCT
ijtc-364	132	15	alamsyahbana	alamsyahbana	PROPN
ijtc-364	132	16	,	,	PUNCT
ijtc-364	132	17	chartady	chartady	ADJ
ijtc-364	132	18	,	,	PUNCT
ijtc-364	132	19	fauzi	fauzi	PROPN
ijtc-364	132	20	,	,	PUNCT
ijtc-364	132	21	saputra	saputra	ADJ
ijtc-364	132	22	330	330	NUM
ijtc-364	132	23	|	|	NOUN
ijtc-364	132	24	ilomata	ilomata	NOUN
ijtc-364	132	25	international	international	ADJ
ijtc-364	132	26	journal	journal	NOUN
ijtc-364	132	27	of	of	ADP
ijtc-364	132	28	tax	tax	PROPN
ijtc-364	132	29	&	&	CCONJ
ijtc-364	132	30	accounting	account	VERB
ijtc-364	132	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	132	32	simultaneous	simultaneous	ADJ
ijtc-364	132	33	effect	effect	NOUN
ijtc-364	132	34	significance	significance	NOUN
ijtc-364	132	35	test	test	NOUN
ijtc-364	132	36	(	(	PUNCT
ijtc-364	132	37	f	f	X
ijtc-364	132	38	-	-	PUNCT
ijtc-364	132	39	test	test	NOUN
ijtc-364	132	40	)	)	PUNCT
ijtc-364	133	1	the	the	DET
ijtc-364	133	2	f	f	PROPN
ijtc-364	133	3	test	test	NOUN
ijtc-364	133	4	is	be	AUX
ijtc-364	133	5	designed	design	VERB
ijtc-364	133	6	to	to	PART
ijtc-364	133	7	examine	examine	VERB
ijtc-364	133	8	the	the	DET
ijtc-364	133	9	influence	influence	NOUN
ijtc-364	133	10	of	of	ADP
ijtc-364	133	11	the	the	DET
ijtc-364	133	12	independent	independent	ADJ
ijtc-364	133	13	variable	variable	NOUN
ijtc-364	133	14	on	on	ADP
ijtc-364	133	15	the	the	DET
ijtc-364	133	16	dependent	dependent	ADJ
ijtc-364	133	17	variable	variable	NOUN
ijtc-364	133	18	,	,	PUNCT
ijtc-364	133	19	at	at	ADP
ijtc-364	133	20	the	the	DET
ijtc-364	133	21	same	same	ADJ
ijtc-364	133	22	time	time	NOUN
ijtc-364	133	23	or	or	CCONJ
ijtc-364	133	24	at	at	ADP
ijtc-364	133	25	the	the	DET
ijtc-364	133	26	same	same	ADJ
ijtc-364	133	27	time	time	NOUN
ijtc-364	133	28	.	.	PUNCT
ijtc-364	134	1	in	in	ADP
ijtc-364	134	2	this	this	DET
ijtc-364	134	3	test	test	NOUN
ijtc-364	134	4	,	,	PUNCT
ijtc-364	134	5	using	use	VERB
ijtc-364	134	6	a	a	DET
ijtc-364	134	7	significance	significance	NOUN
ijtc-364	134	8	level	level	NOUN
ijtc-364	134	9	of	of	ADP
ijtc-364	134	10	0.05	0.05	NUM
ijtc-364	134	11	,	,	PUNCT
ijtc-364	134	12	the	the	DET
ijtc-364	134	13	first	first	ADJ
ijtc-364	134	14	degree	degree	NOUN
ijtc-364	134	15	of	of	ADP
ijtc-364	134	16	freedom	freedom	NOUN
ijtc-364	134	17	(	(	PUNCT
ijtc-364	134	18	df	df	NOUN
ijtc-364	134	19	)	)	PUNCT
ijtc-364	134	20	=	=	SYM
ijtc-364	134	21	k1	k1	NOUN
ijtc-364	134	22	(	(	PUNCT
ijtc-364	134	23	where	where	SCONJ
ijtc-364	134	24	k	k	PROPN
ijtc-364	134	25	is	be	AUX
ijtc-364	134	26	the	the	DET
ijtc-364	134	27	number	number	NOUN
ijtc-364	134	28	of	of	ADP
ijtc-364	134	29	independent	independent	ADJ
ijtc-364	134	30	variables	variable	NOUN
ijtc-364	134	31	)	)	PUNCT
ijtc-364	134	32	and	and	CCONJ
ijtc-364	134	33	the	the	DET
ijtc-364	134	34	second	second	ADJ
ijtc-364	134	35	degree	degree	NOUN
ijtc-364	134	36	of	of	ADP
ijtc-364	134	37	freedom	freedom	NOUN
ijtc-364	134	38	(	(	PUNCT
ijtc-364	134	39	df2	df2	NOUN
ijtc-364	134	40	)	)	PUNCT
ijtc-364	134	41	=	=	SYM
ijtc-364	135	1	n	n	CCONJ
ijtc-364	135	2	k	k	NOUN
ijtc-364	135	3	(	(	PUNCT
ijtc-364	135	4	where	where	SCONJ
ijtc-364	135	5	n	n	X
ijtc-364	135	6	is	be	AUX
ijtc-364	135	7	the	the	DET
ijtc-364	135	8	number	number	NOUN
ijtc-364	135	9	of	of	ADP
ijtc-364	135	10	independent	independent	ADJ
ijtc-364	135	11	variables	variable	NOUN
ijtc-364	135	12	)	)	PUNCT
ijtc-364	135	13	)	)	PUNCT
ijtc-364	135	14	research	research	NOUN
ijtc-364	135	15	sample	sample	NOUN
ijtc-364	135	16	,	,	PUNCT
ijtc-364	135	17	k	k	PROPN
ijtc-364	135	18	is	be	AUX
ijtc-364	135	19	the	the	DET
ijtc-364	135	20	number	number	NOUN
ijtc-364	135	21	of	of	ADP
ijtc-364	135	22	independent	independent	ADJ
ijtc-364	135	23	variables	variable	NOUN
ijtc-364	135	24	)	)	PUNCT
ijtc-364	135	25	.	.	PUNCT
ijtc-364	136	1	so	so	ADV
ijtc-364	136	2	from	from	ADP
ijtc-364	136	3	this	this	DET
ijtc-364	136	4	formula	formula	NOUN
ijtc-364	136	5	,	,	PUNCT
ijtc-364	136	6	calculate	calculate	NOUN
ijtc-364	136	7	(	(	PUNCT
ijtc-364	136	8	df	df	PROPN
ijtc-364	136	9	)	)	PUNCT
ijtc-364	136	10	51	51	NUM
ijtc-364	136	11	=	=	SYM
ijtc-364	136	12	4	4	NUM
ijtc-364	136	13	,	,	PUNCT
ijtc-364	136	14	(	(	PUNCT
ijtc-364	136	15	df2	df2	NOUN
ijtc-364	136	16	)	)	PUNCT
ijtc-364	136	17	225	225	NUM
ijtc-364	136	18	-	-	SYM
ijtc-364	136	19	5	5	NUM
ijtc-364	136	20	=	=	SYM
ijtc-364	136	21	220	220	NUM
ijtc-364	136	22	,	,	PUNCT
ijtc-364	136	23	so	so	ADV
ijtc-364	136	24	ftable	ftable	ADJ
ijtc-364	136	25	is	be	AUX
ijtc-364	136	26	2.416800	2.416800	NUM
ijtc-364	136	27	.	.	PUNCT
ijtc-364	137	1	it	it	PRON
ijtc-364	137	2	has	have	VERB
ijtc-364	137	3	the	the	DET
ijtc-364	137	4	following	follow	VERB
ijtc-364	137	5	test	test	NOUN
ijtc-364	137	6	standards	standard	NOUN
ijtc-364	137	7	:	:	PUNCT
ijtc-364	137	8	a.	a.	PROPN
ijtc-364	137	9	ho	ho	PROPN
ijtc-364	137	10	is	be	AUX
ijtc-364	137	11	accepted	accept	VERB
ijtc-364	137	12	if	if	SCONJ
ijtc-364	137	13	fcount	fcount	NOUN
ijtc-364	137	14	>	>	X
ijtc-364	137	15	ftable	ftable	NOUN
ijtc-364	137	16	and	and	CCONJ
ijtc-364	137	17	ha	ha	INTJ
ijtc-364	137	18	is	be	AUX
ijtc-364	137	19	rejected	reject	VERB
ijtc-364	137	20	if	if	SCONJ
ijtc-364	137	21	fcount	fcount	NOUN
ijtc-364	137	22	<	<	X
ijtc-364	137	23	ftable	ftable	NOUN
ijtc-364	137	24	the	the	DET
ijtc-364	137	25	simultaneous	simultaneous	ADJ
ijtc-364	137	26	effect	effect	NOUN
ijtc-364	137	27	test	test	NOUN
ijtc-364	137	28	(	(	PUNCT
ijtc-364	137	29	ftest	ftest	ADV
ijtc-364	137	30	)	)	PUNCT
ijtc-364	137	31	is	be	AUX
ijtc-364	137	32	shown	show	VERB
ijtc-364	137	33	in	in	ADP
ijtc-364	137	34	table	table	NOUN
ijtc-364	137	35	12	12	NUM
ijtc-364	137	36	.	.	PUNCT
ijtc-364	138	1	according	accord	VERB
ijtc-364	138	2	to	to	ADP
ijtc-364	138	3	table	table	NOUN
ijtc-364	138	4	12	12	NUM
ijtc-364	138	5	,	,	PUNCT
ijtc-364	138	6	it	it	PRON
ijtc-364	138	7	can	can	AUX
ijtc-364	138	8	be	be	AUX
ijtc-364	138	9	seen	see	VERB
ijtc-364	138	10	that	that	SCONJ
ijtc-364	138	11	fcount	fcount	NOUN
ijtc-364	138	12	is	be	AUX
ijtc-364	138	13	3.954777	3.954777	NUM
ijtc-364	138	14	>	>	SYM
ijtc-364	138	15	f	f	PROPN
ijtc-364	138	16	table	table	NOUN
ijtc-364	138	17	value	value	NOUN
ijtc-364	138	18	is	be	AUX
ijtc-364	138	19	2.416800	2.416800	NUM
ijtc-364	138	20	.	.	PUNCT
ijtc-364	139	1	therefore	therefore	ADV
ijtc-364	139	2	,	,	PUNCT
ijtc-364	139	3	it	it	PRON
ijtc-364	139	4	can	can	AUX
ijtc-364	139	5	be	be	AUX
ijtc-364	139	6	concluded	conclude	VERB
ijtc-364	139	7	that	that	SCONJ
ijtc-364	139	8	the	the	DET
ijtc-364	139	9	audit	audit	NOUN
ijtc-364	139	10	committee	committee	NOUN
ijtc-364	139	11	,	,	PUNCT
ijtc-364	139	12	independent	independent	ADJ
ijtc-364	139	13	committee	committee	NOUN
ijtc-364	139	14	members	member	NOUN
ijtc-364	139	15	,	,	PUNCT
ijtc-364	139	16	public	public	ADJ
ijtc-364	139	17	ownership	ownership	NOUN
ijtc-364	139	18	,	,	PUNCT
ijtc-364	139	19	company	company	NOUN
ijtc-364	139	20	size	size	NOUN
ijtc-364	139	21	,	,	PUNCT
ijtc-364	139	22	and	and	CCONJ
ijtc-364	139	23	overall	overall	ADJ
ijtc-364	139	24	profitability	profitability	NOUN
ijtc-364	139	25	affect	affect	VERB
ijtc-364	139	26	the	the	DET
ijtc-364	139	27	dividend	dividend	NOUN
ijtc-364	139	28	policy	policy	NOUN
ijtc-364	139	29	.	.	PUNCT
ijtc-364	140	1	determination	determination	NOUN
ijtc-364	140	2	test	test	NOUN
ijtc-364	140	3	(	(	PUNCT
ijtc-364	140	4	r2	r2	PROPN
ijtc-364	140	5	)	)	PUNCT
ijtc-364	140	6	the	the	DET
ijtc-364	140	7	coefficient	coefficient	NOUN
ijtc-364	140	8	of	of	ADP
ijtc-364	140	9	determination	determination	NOUN
ijtc-364	140	10	(	(	PUNCT
ijtc-364	140	11	r2	r2	PROPN
ijtc-364	140	12	)	)	PUNCT
ijtc-364	140	13	is	be	AUX
ijtc-364	140	14	used	use	VERB
ijtc-364	140	15	to	to	PART
ijtc-364	140	16	determine	determine	VERB
ijtc-364	140	17	the	the	DET
ijtc-364	140	18	percentage	percentage	NOUN
ijtc-364	140	19	of	of	ADP
ijtc-364	140	20	contribution	contribution	NOUN
ijtc-364	140	21	of	of	ADP
ijtc-364	140	22	the	the	DET
ijtc-364	140	23	independent	independent	ADJ
ijtc-364	140	24	variables	variable	NOUN
ijtc-364	140	25	to	to	ADP
ijtc-364	140	26	the	the	DET
ijtc-364	140	27	dependent	dependent	ADJ
ijtc-364	140	28	variable	variable	NOUN
ijtc-364	140	29	.	.	PUNCT
ijtc-364	141	1	in	in	ADP
ijtc-364	141	2	this	this	DET
ijtc-364	141	3	study	study	NOUN
ijtc-364	141	4	,	,	PUNCT
ijtc-364	141	5	the	the	DET
ijtc-364	141	6	value	value	NOUN
ijtc-364	141	7	of	of	ADP
ijtc-364	141	8	r	r	NOUN
ijtc-364	141	9	-	-	PUNCT
ijtc-364	141	10	squared	squared	ADJ
ijtc-364	141	11	is	be	AUX
ijtc-364	141	12	used	use	VERB
ijtc-364	141	13	to	to	PART
ijtc-364	141	14	see	see	VERB
ijtc-364	141	15	the	the	DET
ijtc-364	141	16	magnitude	magnitude	NOUN
ijtc-364	141	17	of	of	ADP
ijtc-364	141	18	the	the	DET
ijtc-364	141	19	coefficient	coefficient	NOUN
ijtc-364	141	20	of	of	ADP
ijtc-364	141	21	determination	determination	NOUN
ijtc-364	141	22	.	.	PUNCT
ijtc-364	142	1	this	this	PRON
ijtc-364	142	2	is	be	AUX
ijtc-364	142	3	because	because	SCONJ
ijtc-364	142	4	if	if	SCONJ
ijtc-364	142	5	the	the	DET
ijtc-364	142	6	regression	regression	NOUN
ijtc-364	142	7	uses	use	VERB
ijtc-364	142	8	two	two	NUM
ijtc-364	142	9	independent	independent	ADJ
ijtc-364	142	10	variables	variable	NOUN
ijtc-364	142	11	,	,	PUNCT
ijtc-364	142	12	the	the	DET
ijtc-364	142	13	r	r	NOUN
ijtc-364	142	14	-	-	PUNCT
ijtc-364	142	15	squared	square	VERB
ijtc-364	142	16	value	value	NOUN
ijtc-364	142	17	is	be	AUX
ijtc-364	142	18	usually	usually	ADV
ijtc-364	142	19	used	use	VERB
ijtc-364	142	20	to	to	PART
ijtc-364	142	21	measure	measure	VERB
ijtc-364	142	22	the	the	DET
ijtc-364	142	23	contribution	contribution	NOUN
ijtc-364	142	24	of	of	ADP
ijtc-364	142	25	the	the	DET
ijtc-364	142	26	impact	impact	NOUN
ijtc-364	142	27	.	.	PUNCT
ijtc-364	143	1	the	the	DET
ijtc-364	143	2	coefficient	coefficient	NOUN
ijtc-364	143	3	of	of	ADP
ijtc-364	143	4	determination	determination	NOUN
ijtc-364	143	5	in	in	ADP
ijtc-364	143	6	this	this	DET
ijtc-364	143	7	study	study	NOUN
ijtc-364	143	8	is	be	AUX
ijtc-364	143	9	used	use	VERB
ijtc-364	143	10	to	to	PART
ijtc-364	143	11	determine	determine	VERB
ijtc-364	143	12	the	the	DET
ijtc-364	143	13	percentage	percentage	NOUN
ijtc-364	143	14	of	of	ADP
ijtc-364	143	15	contribution	contribution	NOUN
ijtc-364	143	16	that	that	PRON
ijtc-364	143	17	the	the	DET
ijtc-364	143	18	audit	audit	NOUN
ijtc-364	143	19	committee	committee	NOUN
ijtc-364	143	20	,	,	PUNCT
ijtc-364	143	21	independent	independent	ADJ
ijtc-364	143	22	committee	committee	NOUN
ijtc-364	143	23	members	member	NOUN
ijtc-364	143	24	,	,	PUNCT
ijtc-364	143	25	public	public	ADJ
ijtc-364	143	26	ownership	ownership	NOUN
ijtc-364	143	27	,	,	PUNCT
ijtc-364	143	28	company	company	NOUN
ijtc-364	143	29	size	size	NOUN
ijtc-364	143	30	,	,	PUNCT
ijtc-364	143	31	and	and	CCONJ
ijtc-364	143	32	overall	overall	ADJ
ijtc-364	143	33	profitability	profitability	NOUN
ijtc-364	143	34	(	(	PUNCT
ijtc-364	143	35	at	at	ADP
ijtc-364	143	36	the	the	DET
ijtc-364	143	37	same	same	ADJ
ijtc-364	143	38	time	time	NOUN
ijtc-364	143	39	)	)	PUNCT
ijtc-364	143	40	contribute	contribute	VERB
ijtc-364	143	41	to	to	ADP
ijtc-364	143	42	the	the	DET
ijtc-364	143	43	dividend	dividend	NOUN
ijtc-364	143	44	policy	policy	NOUN
ijtc-364	143	45	.	.	PUNCT
ijtc-364	144	1	according	accord	VERB
ijtc-364	144	2	to	to	ADP
ijtc-364	144	3	the	the	DET
ijtc-364	144	4	test	test	NOUN
ijtc-364	144	5	of	of	ADP
ijtc-364	144	6	the	the	DET
ijtc-364	144	7	coefficient	coefficient	NOUN
ijtc-364	144	8	of	of	ADP
ijtc-364	144	9	determination	determination	NOUN
ijtc-364	144	10	in	in	ADP
ijtc-364	144	11	table	table	NOUN
ijtc-364	144	12	12	12	NUM
ijtc-364	144	13	,	,	PUNCT
ijtc-364	144	14	it	it	PRON
ijtc-364	144	15	can	can	AUX
ijtc-364	144	16	be	be	AUX
ijtc-364	144	17	seen	see	VERB
ijtc-364	144	18	that	that	SCONJ
ijtc-364	144	19	the	the	DET
ijtc-364	144	20	adjusted	adjusted	ADJ
ijtc-364	144	21	r	r	NOUN
ijtc-364	144	22	-	-	PUNCT
ijtc-364	144	23	squared	square	VERB
ijtc-364	144	24	value	value	NOUN
ijtc-364	144	25	is	be	AUX
ijtc-364	144	26	0.061878	0.061878	NUM
ijtc-364	144	27	.	.	PUNCT
ijtc-364	145	1	this	this	PRON
ijtc-364	145	2	means	mean	VERB
ijtc-364	145	3	that	that	SCONJ
ijtc-364	145	4	the	the	DET
ijtc-364	145	5	audit	audit	NOUN
ijtc-364	145	6	committee	committee	NOUN
ijtc-364	145	7	,	,	PUNCT
ijtc-364	145	8	independent	independent	ADJ
ijtc-364	145	9	committee	committee	NOUN
ijtc-364	145	10	members	member	NOUN
ijtc-364	145	11	,	,	PUNCT
ijtc-364	145	12	public	public	ADJ
ijtc-364	145	13	ownership	ownership	NOUN
ijtc-364	145	14	,	,	PUNCT
ijtc-364	145	15	company	company	NOUN
ijtc-364	145	16	size	size	NOUN
ijtc-364	145	17	,	,	PUNCT
ijtc-364	145	18	and	and	CCONJ
ijtc-364	145	19	profitability	profitability	NOUN
ijtc-364	145	20	as	as	ADP
ijtc-364	145	21	a	a	DET
ijtc-364	145	22	whole	whole	NOUN
ijtc-364	145	23	(	(	PUNCT
ijtc-364	145	24	at	at	ADP
ijtc-364	145	25	the	the	DET
ijtc-364	145	26	same	same	ADJ
ijtc-364	145	27	time	time	NOUN
ijtc-364	145	28	)	)	PUNCT
ijtc-364	145	29	only	only	ADV
ijtc-364	145	30	affect	affect	VERB
ijtc-364	145	31	6.1	6.1	NUM
ijtc-364	145	32	%	%	NOUN
ijtc-364	145	33	,	,	PUNCT
ijtc-364	145	34	with	with	ADP
ijtc-364	145	35	the	the	DET
ijtc-364	145	36	remaining	remain	VERB
ijtc-364	145	37	93.9	93.9	NUM
ijtc-364	145	38	%	%	NOUN
ijtc-364	145	39	affected	affect	VERB
ijtc-364	145	40	by	by	ADP
ijtc-364	145	41	other	other	ADJ
ijtc-364	145	42	factors	factor	NOUN
ijtc-364	145	43	.	.	PUNCT
ijtc-364	146	1	not	not	PART
ijtc-364	146	2	examined	examine	VERB
ijtc-364	146	3	in	in	ADP
ijtc-364	146	4	this	this	DET
ijtc-364	146	5	study	study	NOUN
ijtc-364	146	6	.	.	PUNCT
ijtc-364	147	1	conclusion	conclusion	NOUN
ijtc-364	147	2	according	accord	VERB
ijtc-364	147	3	to	to	ADP
ijtc-364	147	4	the	the	DET
ijtc-364	147	5	discussion	discussion	NOUN
ijtc-364	147	6	in	in	ADP
ijtc-364	147	7	the	the	DET
ijtc-364	147	8	previous	previous	ADJ
ijtc-364	147	9	chapter	chapter	NOUN
ijtc-364	147	10	,	,	PUNCT
ijtc-364	147	11	the	the	DET
ijtc-364	147	12	following	follow	VERB
ijtc-364	147	13	conclusions	conclusion	NOUN
ijtc-364	147	14	can	can	AUX
ijtc-364	147	15	be	be	AUX
ijtc-364	147	16	drawn	draw	VERB
ijtc-364	147	17	:	:	PUNCT
ijtc-364	148	1	1	1	X
ijtc-364	148	2	.	.	X
ijtc-364	148	3	the	the	DET
ijtc-364	148	4	negative	negative	ADJ
ijtc-364	148	5	influence	influence	NOUN
ijtc-364	148	6	of	of	ADP
ijtc-364	148	7	the	the	DET
ijtc-364	148	8	audit	audit	NOUN
ijtc-364	148	9	committee	committee	NOUN
ijtc-364	148	10	on	on	ADP
ijtc-364	148	11	the	the	DET
ijtc-364	148	12	dividend	dividend	NOUN
ijtc-364	148	13	policy	policy	NOUN
ijtc-364	148	14	is	be	AUX
ijtc-364	148	15	negligible	negligible	ADJ
ijtc-364	148	16	2	2	NUM
ijtc-364	148	17	.	.	PUNCT
ijtc-364	149	1	the	the	DET
ijtc-364	149	2	independent	independent	PROPN
ijtc-364	149	3	committee	committee	NOUN
ijtc-364	149	4	has	have	VERB
ijtc-364	149	5	a	a	DET
ijtc-364	149	6	positive	positive	ADJ
ijtc-364	149	7	and	and	CCONJ
ijtc-364	149	8	significant	significant	ADJ
ijtc-364	149	9	influence	influence	NOUN
ijtc-364	149	10	on	on	ADP
ijtc-364	149	11	the	the	DET
ijtc-364	149	12	dividend	dividend	NOUN
ijtc-364	149	13	policy	policy	NOUN
ijtc-364	149	14	.	.	PUNCT
ijtc-364	150	1	3	3	X
ijtc-364	150	2	.	.	X
ijtc-364	150	3	public	public	ADJ
ijtc-364	150	4	ownership	ownership	NOUN
ijtc-364	150	5	on	on	ADP
ijtc-364	150	6	dividends	dividend	NOUN
ijtc-364	150	7	the	the	DET
ijtc-364	150	8	policy	policy	NOUN
ijtc-364	150	9	has	have	VERB
ijtc-364	150	10	a	a	DET
ijtc-364	150	11	positive	positive	ADJ
ijtc-364	150	12	impact	impact	NOUN
ijtc-364	150	13	and	and	CCONJ
ijtc-364	150	14	can	can	AUX
ijtc-364	150	15	be	be	AUX
ijtc-364	150	16	ignored	ignore	VERB
ijtc-364	150	17	.	.	PUNCT
ijtc-364	151	1	4	4	X
ijtc-364	151	2	.	.	X
ijtc-364	151	3	the	the	DET
ijtc-364	151	4	size	size	NOUN
ijtc-364	151	5	of	of	ADP
ijtc-364	151	6	the	the	DET
ijtc-364	151	7	company	company	NOUN
ijtc-364	151	8	has	have	VERB
ijtc-364	151	9	a	a	DET
ijtc-364	151	10	positive	positive	ADJ
ijtc-364	151	11	but	but	CCONJ
ijtc-364	151	12	negligible	negligible	ADJ
ijtc-364	151	13	impact	impact	NOUN
ijtc-364	151	14	on	on	ADP
ijtc-364	151	15	the	the	DET
ijtc-364	151	16	dividend	dividend	NOUN
ijtc-364	151	17	policy	policy	NOUN
ijtc-364	151	18	.	.	PUNCT
ijtc-364	152	1	5	5	X
ijtc-364	152	2	.	.	X
ijtc-364	152	3	profitability	profitability	NOUN
ijtc-364	152	4	has	have	VERB
ijtc-364	152	5	a	a	DET
ijtc-364	152	6	positive	positive	ADJ
ijtc-364	152	7	and	and	CCONJ
ijtc-364	152	8	significant	significant	ADJ
ijtc-364	152	9	impact	impact	NOUN
ijtc-364	152	10	on	on	ADP
ijtc-364	152	11	dividend	dividend	NOUN
ijtc-364	152	12	policy	policy	NOUN
ijtc-364	152	13	.	.	PUNCT
ijtc-364	153	1	suggestion	suggestion	NOUN
ijtc-364	153	2	although	although	SCONJ
ijtc-364	153	3	the	the	DET
ijtc-364	153	4	suggestions	suggestion	NOUN
ijtc-364	153	5	that	that	SCONJ
ijtc-364	153	6	this	this	DET
ijtc-364	153	7	research	research	NOUN
ijtc-364	153	8	can	can	AUX
ijtc-364	153	9	make	make	VERB
ijtc-364	153	10	include	include	VERB
ijtc-364	153	11	:	:	PUNCT
ijtc-364	153	12	1	1	X
ijtc-364	153	13	.	.	X
ijtc-364	153	14	companies	company	NOUN
ijtc-364	153	15	and	and	CCONJ
ijtc-364	153	16	investors	investor	NOUN
ijtc-364	153	17	should	should	AUX
ijtc-364	153	18	pay	pay	VERB
ijtc-364	153	19	attention	attention	NOUN
ijtc-364	153	20	to	to	ADP
ijtc-364	153	21	the	the	DET
ijtc-364	153	22	experience	experience	NOUN
ijtc-364	153	23	of	of	ADP
ijtc-364	153	24	audit	audit	NOUN
ijtc-364	153	25	committees	committee	NOUN
ijtc-364	153	26	,	,	PUNCT
ijtc-364	153	27	independent	independent	ADJ
ijtc-364	153	28	committees	committee	NOUN
ijtc-364	153	29	,	,	PUNCT
ijtc-364	153	30	public	public	ADJ
ijtc-364	153	31	ownership	ownership	NOUN
ijtc-364	153	32	,	,	PUNCT
ijtc-364	153	33	company	company	NOUN
ijtc-364	153	34	size	size	NOUN
ijtc-364	153	35	and	and	CCONJ
ijtc-364	153	36	profitability	profitability	NOUN
ijtc-364	153	37	,	,	PUNCT
ijtc-364	153	38	as	as	SCONJ
ijtc-364	153	39	it	it	PRON
ijtc-364	153	40	is	be	AUX
ijtc-364	153	41	has	have	AUX
ijtc-364	153	42	been	be	AUX
ijtc-364	153	43	empirically	empirically	ADV
ijtc-364	153	44	demonstrated	demonstrate	VERB
ijtc-364	153	45	in	in	ADP
ijtc-364	153	46	results	result	NOUN
ijtc-364	153	47	management	management	NOUN
ijtc-364	153	48	based	base	VERB
ijtc-364	153	49	on	on	ADP
ijtc-364	153	50	this	this	PRON
ijtc-364	153	51	.	.	PUNCT
ijtc-364	154	1	investigate	investigate	VERB
ijtc-364	154	2	.	.	PUNCT
ijtc-364	155	1	2	2	X
ijtc-364	155	2	.	.	X
ijtc-364	155	3	in	in	ADP
ijtc-364	155	4	future	future	ADJ
ijtc-364	155	5	research	research	NOUN
ijtc-364	155	6	on	on	ADP
ijtc-364	155	7	similar	similar	ADJ
ijtc-364	155	8	topics	topic	NOUN
ijtc-364	155	9	,	,	PUNCT
ijtc-364	155	10	other	other	ADJ
ijtc-364	155	11	variables	variable	NOUN
ijtc-364	155	12	that	that	PRON
ijtc-364	155	13	affect	affect	VERB
ijtc-364	155	14	earnings	earning	NOUN
ijtc-364	155	15	management	management	NOUN
ijtc-364	155	16	can	can	AUX
ijtc-364	155	17	be	be	AUX
ijtc-364	155	18	added	add	VERB
ijtc-364	155	19	,	,	PUNCT
ijtc-364	155	20	such	such	ADJ
ijtc-364	155	21	as	as	ADP
ijtc-364	155	22	the	the	DET
ijtc-364	155	23	earnings	earning	NOUN
ijtc-364	155	24	ratio	ratio	NOUN
ijtc-364	155	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-364	155	26	corporate	corporate	ADJ
ijtc-364	155	27	governance	governance	NOUN
ijtc-364	155	28	,	,	PUNCT
ijtc-364	155	29	characteristics	characteristic	NOUN
ijtc-364	155	30	on	on	ADP
ijtc-364	155	31	dividend	dividend	NOUN
ijtc-364	155	32	policy	policy	NOUN
ijtc-364	155	33	:	:	PUNCT
ijtc-364	155	34	evidence	evidence	NOUN
ijtc-364	155	35	from	from	ADP
ijtc-364	155	36	indonesia	indonesia	PROPN
ijtc-364	155	37	satria	satria	PROPN
ijtc-364	155	38	,	,	PUNCT
ijtc-364	155	39	alamsyahbana	alamsyahbana	PROPN
ijtc-364	155	40	,	,	PUNCT
ijtc-364	155	41	chartady	chartady	ADJ
ijtc-364	155	42	,	,	PUNCT
ijtc-364	155	43	fauzi	fauzi	PROPN
ijtc-364	155	44	,	,	PUNCT
ijtc-364	155	45	saputra	saputra	ADJ
ijtc-364	155	46	331	331	NUM
ijtc-364	155	47	|	|	ADV
ijtc-364	155	48	ilomata	ilomata	PROPN
ijtc-364	155	49	international	international	ADJ
ijtc-364	155	50	journal	journal	NOUN
ijtc-364	155	51	of	of	ADP
ijtc-364	155	52	tax	tax	PROPN
ijtc-364	155	53	&	&	CCONJ
ijtc-364	155	54	accounting	accounting	PROPN
ijtc-364	155	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-364	155	56	reference	reference	NOUN
ijtc-364	155	57	afriani	afriani	NOUN
ijtc-364	155	58	,	,	PUNCT
ijtc-364	155	59	f.	f.	PROPN
ijtc-364	155	60	,	,	PUNCT
ijtc-364	155	61	savitri	savitri	PROPN
ijtc-364	155	62	,	,	PUNCT
ijtc-364	155	63	e.	e.	PROPN
ijtc-364	155	64	,	,	PUNCT
ijtc-364	155	65	&	&	CCONJ
ijtc-364	155	66	aprilia	aprilia	PROPN
ijtc-364	155	67	,	,	PUNCT
ijtc-364	155	68	r.	r.	PROPN
ijtc-364	155	69	(	(	PUNCT
ijtc-364	155	70	2013	2013	NUM
ijtc-364	155	71	)	)	PUNCT
ijtc-364	155	72	.	.	PUNCT
ijtc-364	156	1	pengaruh	pengaruh	NOUN
ijtc-364	156	2	likuiditas	likuidita	NOUN
ijtc-364	156	3	,	,	PUNCT
ijtc-364	156	4	leverage	leverage	NOUN
ijtc-364	156	5	,	,	PUNCT
ijtc-364	156	6	profitabilitas	profitabilita	NOUN
ijtc-364	156	7	,	,	PUNCT
ijtc-364	156	8	ukuran	ukuran	PROPN
ijtc-364	156	9	perusahaan	perusahaan	PROPN
ijtc-364	156	10	dan	dan	PROPN
ijtc-364	156	11	growth	growth	PROPN
ijtc-364	156	12	terhadap	terhadap	PROPN
ijtc-364	156	13	kebijakan	kebijakan	PROPN
ijtc-364	156	14	dividen	dividen	PROPN
ijtc-364	156	15	.	.	PUNCT
ijtc-364	157	1	jurnal	jurnal	ADJ
ijtc-364	157	2	manajemen	manajeman	NOUN
ijtc-364	157	3	stie	stie	PROPN
ijtc-364	157	4	mdp	mdp	PROPN
ijtc-364	157	5	,	,	PUNCT
ijtc-364	157	6	3(1	3(1	NUM
ijtc-364	157	7	)	)	PUNCT
ijtc-364	157	8	,	,	PUNCT
ijtc-364	157	9	1	1	NUM
ijtc-364	157	10	–	–	PUNCT
ijtc-364	157	11	13	13	NUM
ijtc-364	157	12	.	.	PUNCT
ijtc-364	158	1	https://core.ac.uk/download/pdf/35319144.pdf	https://core.ac.uk/download/pdf/35319144.pdf	PROPN
ijtc-364	158	2	agustia	agustia	PROPN
ijtc-364	158	3	,	,	PUNCT
ijtc-364	158	4	y.	y.	PROPN
ijtc-364	158	5	p.	p.	PROPN
ijtc-364	158	6	,	,	PUNCT
ijtc-364	158	7	&	&	CCONJ
ijtc-364	158	8	suryani	suryani	PROPN
ijtc-364	158	9	,	,	PUNCT
ijtc-364	158	10	e.	e.	PROPN
ijtc-364	158	11	(	(	PUNCT
ijtc-364	158	12	2018	2018	NUM
ijtc-364	158	13	)	)	PUNCT
ijtc-364	158	14	.	.	PUNCT
ijtc-364	159	1	pengaruh	pengaruh	NOUN
ijtc-364	159	2	ukuran	ukuran	PROPN
ijtc-364	159	3	perusahaan	perusahaan	PROPN
ijtc-364	159	4	,	,	PUNCT
ijtc-364	159	5	umur	umur	ADJ
ijtc-364	159	6	perusahaan	perusahaan	PROPN
ijtc-364	159	7	,	,	PUNCT
ijtc-364	159	8	leverage	leverage	NOUN
ijtc-364	159	9	,	,	PUNCT
ijtc-364	159	10	dan	dan	PROPN
ijtc-364	159	11	profitabilitas	profitabilitas	PROPN
ijtc-364	159	12	terhadap	terhadap	PROPN
ijtc-364	159	13	manajemen	manajemen	PROPN
ijtc-364	159	14	laba	laba	PROPN
ijtc-364	159	15	(	(	PUNCT
ijtc-364	159	16	studi	studi	PROPN
ijtc-364	159	17	pada	pada	PROPN
ijtc-364	159	18	perusahaan	perusahaan	PROPN
ijtc-364	159	19	pertambangan	pertambangan	PROPN
ijtc-364	159	20	yang	yang	PROPN
ijtc-364	159	21	terdaftar	terdaftar	PROPN
ijtc-364	159	22	di	di	PROPN
ijtc-364	159	23	bursa	bursa	PROPN
ijtc-364	159	24	efek	efek	NOUN
ijtc-364	159	25	indonesia	indonesia	PROPN
ijtc-364	159	26	periode	periode	PROPN
ijtc-364	159	27	2014	2014	NUM
ijtc-364	159	28	-	-	SYM
ijtc-364	159	29	2016	2016	NUM
ijtc-364	159	30	)	)	PUNCT
ijtc-364	159	31	.	.	PUNCT
ijtc-364	160	1	jurnal	jurnal	ADV
ijtc-364	160	2	aset	aset	VERB
ijtc-364	160	3	akuntansi	akuntansi	PROPN
ijtc-364	160	4	riset	riset	PROPN
ijtc-364	160	5	,	,	PUNCT
ijtc-364	160	6	10(1	10(1	NUM
ijtc-364	160	7	)	)	PUNCT
ijtc-364	160	8	,	,	PUNCT
ijtc-364	160	9	63–74	63–74	NUM
ijtc-364	160	10	.	.	PUNCT
ijtc-364	160	11	https://doi.org/https://doi.org/10.17509/jaset.v10i1.12571	https://doi.org/https://doi.org/10.17509/jaset.v10i1.12571	PROPN
ijtc-364	161	1	ahmad	ahmad	PROPN
ijtc-364	161	2	,	,	PUNCT
ijtc-364	161	3	s.	s.	PROPN
ijtc-364	161	4	,	,	PUNCT
ijtc-364	161	5	akbar	akbar	NOUN
ijtc-364	161	6	,	,	PUNCT
ijtc-364	161	7	s.	s.	PROPN
ijtc-364	161	8	,	,	PUNCT
ijtc-364	161	9	halari	halari	PROPN
ijtc-364	161	10	,	,	PUNCT
ijtc-364	161	11	a.	a.	NOUN
ijtc-364	161	12	,	,	PUNCT
ijtc-364	161	13	&	&	CCONJ
ijtc-364	161	14	shah	shah	PROPN
ijtc-364	161	15	,	,	PUNCT
ijtc-364	161	16	s.	s.	PROPN
ijtc-364	161	17	z.	z.	PROPN
ijtc-364	161	18	(	(	PUNCT
ijtc-364	161	19	2021	2021	NUM
ijtc-364	161	20	)	)	PUNCT
ijtc-364	161	21	.	.	PUNCT
ijtc-364	162	1	organizational	organizational	ADJ
ijtc-364	162	2	non	non	NOUN
ijtc-364	162	3	-	-	NOUN
ijtc-364	162	4	compliance	compliance	NOUN
ijtc-364	162	5	with	with	ADP
ijtc-364	162	6	principles	principle	NOUN
ijtc-364	162	7	-	-	PUNCT
ijtc-364	162	8	based	base	VERB
ijtc-364	162	9	governance	governance	NOUN
ijtc-364	162	10	provisions	provision	NOUN
ijtc-364	162	11	and	and	CCONJ
ijtc-364	162	12	corporate	corporate	ADJ
ijtc-364	162	13	risk	risk	NOUN
ijtc-364	162	14	-	-	PUNCT
ijtc-364	162	15	taking	taking	NOUN
ijtc-364	162	16	.	.	PUNCT
ijtc-364	163	1	international	international	ADJ
ijtc-364	163	2	review	review	NOUN
ijtc-364	163	3	of	of	ADP
ijtc-364	163	4	financial	financial	ADJ
ijtc-364	163	5	analysis	analysis	NOUN
ijtc-364	163	6	,	,	PUNCT
ijtc-364	163	7	78	78	NUM
ijtc-364	163	8	,	,	PUNCT
ijtc-364	163	9	101884	101884	NUM
ijtc-364	163	10	.	.	PUNCT
ijtc-364	164	1	https://doi.org/10.1016/j.irfa.2021.101884	https://doi.org/10.1016/j.irfa.2021.101884	PROPN
ijtc-364	164	2	ali	ali	PROPN
ijtc-364	164	3	,	,	PUNCT
ijtc-364	164	4	s.	s.	PROPN
ijtc-364	164	5	,	,	PUNCT
ijtc-364	164	6	hussain	hussain	PROPN
ijtc-364	164	7	,	,	PUNCT
ijtc-364	164	8	n.	n.	NOUN
ijtc-364	164	9	,	,	PUNCT
ijtc-364	164	10	&	&	CCONJ
ijtc-364	164	11	iqbal	iqbal	PROPN
ijtc-364	164	12	,	,	PUNCT
ijtc-364	164	13	j.	j.	PROPN
ijtc-364	164	14	(	(	PUNCT
ijtc-364	164	15	2021	2021	NUM
ijtc-364	164	16	)	)	PUNCT
ijtc-364	164	17	.	.	PUNCT
ijtc-364	165	1	corporate	corporate	ADJ
ijtc-364	165	2	governance	governance	NOUN
ijtc-364	165	3	and	and	CCONJ
ijtc-364	165	4	the	the	DET
ijtc-364	165	5	insolvency	insolvency	NOUN
ijtc-364	165	6	risk	risk	NOUN
ijtc-364	165	7	of	of	ADP
ijtc-364	165	8	financial	financial	ADJ
ijtc-364	165	9	institutions	institution	NOUN
ijtc-364	165	10	.	.	PUNCT
ijtc-364	166	1	the	the	DET
ijtc-364	166	2	north	north	ADJ
ijtc-364	166	3	american	american	PROPN
ijtc-364	166	4	journal	journal	PROPN
ijtc-364	166	5	of	of	ADP
ijtc-364	166	6	economics	economic	NOUN
ijtc-364	166	7	and	and	CCONJ
ijtc-364	166	8	finance	finance	NOUN
ijtc-364	166	9	,	,	PUNCT
ijtc-364	166	10	55	55	NUM
ijtc-364	166	11	,	,	PUNCT
ijtc-364	166	12	101311	101311	NUM
ijtc-364	166	13	.	.	PUNCT
ijtc-364	167	1	https://doi.org/10.1016/j.najef.2020.101311	https://doi.org/10.1016/j.najef.2020.101311	NOUN
ijtc-364	167	2	asiri	asiri	PROPN
ijtc-364	167	3	,	,	PUNCT
ijtc-364	167	4	f.	f.	PROPN
ijtc-364	167	5	m.	m.	PROPN
ijtc-364	167	6	,	,	PUNCT
ijtc-364	167	7	sutrisno	sutrisno	NOUN
ijtc-364	167	8	,	,	PUNCT
ijtc-364	167	9	&	&	CCONJ
ijtc-364	167	10	andayani	andayani	PROPN
ijtc-364	167	11	,	,	PUNCT
ijtc-364	167	12	w.	w.	NOUN
ijtc-364	167	13	(	(	PUNCT
ijtc-364	167	14	2018	2018	NUM
ijtc-364	167	15	)	)	PUNCT
ijtc-364	167	16	.	.	PUNCT
ijtc-364	168	1	the	the	DET
ijtc-364	168	2	influence	influence	NOUN
ijtc-364	168	3	of	of	ADP
ijtc-364	168	4	ownership	ownership	NOUN
ijtc-364	168	5	structure	structure	NOUN
ijtc-364	168	6	and	and	CCONJ
ijtc-364	168	7	company	company	NOUN
ijtc-364	168	8	characteristics	characteristic	NOUN
ijtc-364	168	9	of	of	ADP
ijtc-364	168	10	dividend	dividend	NOUN
ijtc-364	168	11	policy	policy	NOUN
ijtc-364	168	12	with	with	ADP
ijtc-364	168	13	sales	sale	NOUN
ijtc-364	168	14	growth	growth	NOUN
ijtc-364	168	15	as	as	ADP
ijtc-364	168	16	moderation	moderation	NOUN
ijtc-364	168	17	variable	variable	NOUN
ijtc-364	168	18	.	.	PUNCT
ijtc-364	169	1	south	south	PROPN
ijtc-364	169	2	east	east	PROPN
ijtc-364	169	3	asia	asia	PROPN
ijtc-364	169	4	journal	journal	PROPN
ijtc-364	169	5	of	of	ADP
ijtc-364	169	6	contemporary	contemporary	PROPN
ijtc-364	169	7	business	business	NOUN
ijtc-364	169	8	,	,	PUNCT
ijtc-364	169	9	economics	economic	NOUN
ijtc-364	169	10	and	and	CCONJ
ijtc-364	169	11	law	law	NOUN
ijtc-364	169	12	,	,	PUNCT
ijtc-364	169	13	15(5	15(5	NUM
ijtc-364	169	14	)	)	PUNCT
ijtc-364	169	15	,	,	PUNCT
ijtc-364	169	16	252–260	252–260	NUM
ijtc-364	169	17	.	.	PUNCT
ijtc-364	170	1	file:///c:/users	file:///c:/user	NOUN
ijtc-364	170	2	/	/	SYM
ijtc-364	170	3	puslit	puslit	NOUN
ijtc-364	170	4	/	/	SYM
ijtc-364	170	5	downloads	download	NOUN
ijtc-364	170	6	/	/	SYM
ijtc-364	170	7	documents	document	NOUN
ijtc-364	170	8	/	/	SYM
ijtc-364	170	9	seajbel5_227	seajbel5_227	NOUN
ijtc-364	170	10	-	-	PUNCT
ijtc-364	170	11	1.pdf	1.pdf	NOUN
ijtc-364	170	12	dewata	dewata	ADJ
ijtc-364	170	13	,	,	PUNCT
ijtc-364	170	14	e.	e.	PROPN
ijtc-364	170	15	,	,	PUNCT
ijtc-364	170	16	ardiani	ardiani	PROPN
ijtc-364	170	17	,	,	PUNCT
ijtc-364	170	18	s.	s.	PROPN
ijtc-364	170	19	,	,	PUNCT
ijtc-364	170	20	sandrayati	sandrayati	NOUN
ijtc-364	170	21	,	,	PUNCT
ijtc-364	170	22	s.	s.	PROPN
ijtc-364	170	23	,	,	PUNCT
ijtc-364	170	24	&	&	CCONJ
ijtc-364	170	25	afsari	afsari	NOUN
ijtc-364	170	26	,	,	PUNCT
ijtc-364	170	27	m.	m.	NOUN
ijtc-364	170	28	m.	m.	NOUN
ijtc-364	170	29	(	(	PUNCT
ijtc-364	170	30	2017	2017	NUM
ijtc-364	170	31	)	)	PUNCT
ijtc-364	170	32	.	.	PUNCT
ijtc-364	171	1	pengaruh	pengaruh	PROPN
ijtc-364	171	2	penerapan	penerapan	VERB
ijtc-364	171	3	good	good	ADJ
ijtc-364	171	4	corporate	corporate	ADJ
ijtc-364	171	5	governance	governance	NOUN
ijtc-364	171	6	terhadap	terhadap	PROPN
ijtc-364	171	7	kinerja	kinerja	PROPN
ijtc-364	171	8	pengadaan	pengadaan	PROPN
ijtc-364	171	9	barang	barang	PROPN
ijtc-364	171	10	dan	dan	PROPN
ijtc-364	171	11	jasa	jasa	PROPN
ijtc-364	171	12	secara	secara	PROPN
ijtc-364	171	13	elektronik	elektronik	PROPN
ijtc-364	171	14	(	(	PUNCT
ijtc-364	171	15	eprocurement	eprocurement	NOUN
ijtc-364	171	16	)	)	PUNCT
ijtc-364	171	17	pada	pada	PROPN
ijtc-364	171	18	bumn	bumn	PROPN
ijtc-364	171	19	di	di	PROPN
ijtc-364	171	20	pt	pt	PROPN
ijtc-364	171	21	semen	semen	PROPN
ijtc-364	171	22	baturaja	baturaja	ADV
ijtc-364	171	23	(	(	PUNCT
ijtc-364	171	24	persero	persero	NOUN
ijtc-364	171	25	)	)	PUNCT
ijtc-364	171	26	tbk	tbk	PROPN
ijtc-364	171	27	palembang	palembang	PROPN
ijtc-364	171	28	.	.	PUNCT
ijtc-364	172	1	jurnal	jurnal	PROPN
ijtc-364	172	2	akuntansi	akuntansi	PROPN
ijtc-364	172	3	,	,	PUNCT
ijtc-364	172	4	ekonomi	ekonomi	PROPN
ijtc-364	172	5	dan	dan	PROPN
ijtc-364	172	6	manajemen	manajemen	PROPN
ijtc-364	172	7	bisnis	bisnis	PROPN
ijtc-364	172	8	,	,	PUNCT
ijtc-364	172	9	5(2	5(2	NUM
ijtc-364	172	10	)	)	PUNCT
ijtc-364	172	11	,	,	PUNCT
ijtc-364	172	12	228	228	NUM
ijtc-364	172	13	.	.	PUNCT
ijtc-364	173	1	https://doi.org/10.30871/jaemb.v5i2.526	https://doi.org/10.30871/jaemb.v5i2.526	PROPN
ijtc-364	173	2	gyimah	gyimah	PROPN
ijtc-364	173	3	,	,	PUNCT
ijtc-364	173	4	d.	d.	PROPN
ijtc-364	173	5	,	,	PUNCT
ijtc-364	173	6	kwansa	kwansa	PROPN
ijtc-364	173	7	,	,	PUNCT
ijtc-364	173	8	n.	n.	PROPN
ijtc-364	173	9	a.	a.	PROPN
ijtc-364	173	10	,	,	PUNCT
ijtc-364	173	11	kyiu	kyiu	NOUN
ijtc-364	173	12	,	,	PUNCT
ijtc-364	173	13	a.	a.	PROPN
ijtc-364	173	14	k.	k.	PROPN
ijtc-364	173	15	,	,	PUNCT
ijtc-364	173	16	&	&	CCONJ
ijtc-364	173	17	sikochi	sikochi	PROPN
ijtc-364	173	18	,	,	PUNCT
ijtc-364	173	19	a.	a.	NOUN
ijtc-364	173	20	(	(	PUNCT
ijtc-364	173	21	siko	siko	NOUN
ijtc-364	173	22	)	)	PUNCT
ijtc-364	173	23	.	.	PUNCT
ijtc-364	174	1	(	(	PUNCT
ijtc-364	174	2	2021	2021	NUM
ijtc-364	174	3	)	)	PUNCT
ijtc-364	174	4	.	.	PUNCT
ijtc-364	175	1	multinationality	multinationality	NOUN
ijtc-364	175	2	and	and	CCONJ
ijtc-364	175	3	capital	capital	NOUN
ijtc-364	175	4	structure	structure	NOUN
ijtc-364	175	5	dynamics	dynamic	NOUN
ijtc-364	175	6	:	:	PUNCT
ijtc-364	175	7	a	a	DET
ijtc-364	175	8	corporate	corporate	ADJ
ijtc-364	175	9	governance	governance	NOUN
ijtc-364	175	10	explanation	explanation	NOUN
ijtc-364	175	11	.	.	PUNCT
ijtc-364	176	1	international	international	ADJ
ijtc-364	176	2	review	review	NOUN
ijtc-364	176	3	of	of	ADP
ijtc-364	176	4	financial	financial	ADJ
ijtc-364	176	5	analysis	analysis	NOUN
ijtc-364	176	6	,	,	PUNCT
ijtc-364	176	7	76	76	NUM
ijtc-364	176	8	,	,	PUNCT
ijtc-364	176	9	101758	101758	NUM
ijtc-364	176	10	.	.	PUNCT
ijtc-364	177	1	https://doi.org/10.1016/j.irfa.2021.101758	https://doi.org/10.1016/j.irfa.2021.101758	ADJ
ijtc-364	177	2	lehn	lehn	NOUN
ijtc-364	177	3	,	,	PUNCT
ijtc-364	177	4	k.	k.	PROPN
ijtc-364	177	5	(	(	PUNCT
ijtc-364	177	6	2021	2021	NUM
ijtc-364	177	7	)	)	PUNCT
ijtc-364	177	8	.	.	PUNCT
ijtc-364	178	1	corporate	corporate	ADJ
ijtc-364	178	2	governance	governance	NOUN
ijtc-364	178	3	and	and	CCONJ
ijtc-364	178	4	corporate	corporate	ADJ
ijtc-364	178	5	agility	agility	NOUN
ijtc-364	178	6	.	.	PUNCT
ijtc-364	179	1	journal	journal	NOUN
ijtc-364	179	2	of	of	ADP
ijtc-364	179	3	corporate	corporate	ADJ
ijtc-364	179	4	finance	finance	NOUN
ijtc-364	179	5	,	,	PUNCT
ijtc-364	179	6	66	66	NUM
ijtc-364	179	7	,	,	PUNCT
ijtc-364	179	8	101929	101929	NUM
ijtc-364	179	9	.	.	PUNCT
ijtc-364	180	1	https://doi.org/10.1016/j.jcorpfin.2021.101929	https://doi.org/10.1016/j.jcorpfin.2021.101929	PROPN
ijtc-364	180	2	natasa	natasa	PROPN
ijtc-364	180	3	,	,	PUNCT
ijtc-364	180	4	s.	s.	PROPN
ijtc-364	180	5	,	,	PUNCT
ijtc-364	180	6	&	&	CCONJ
ijtc-364	180	7	trisnawati	trisnawati	PROPN
ijtc-364	180	8	,	,	PUNCT
ijtc-364	180	9	i.	i.	PROPN
ijtc-364	180	10	(	(	PUNCT
ijtc-364	180	11	2021	2021	NUM
ijtc-364	180	12	)	)	PUNCT
ijtc-364	180	13	.	.	PUNCT
ijtc-364	181	1	pengaruh	pengaruh	PROPN
ijtc-364	181	2	karakteristik	karakteristik	PROPN
ijtc-364	181	3	dan	dan	PROPN
ijtc-364	181	4	tata	tata	PROPN
ijtc-364	181	5	kelola	kelola	PROPN
ijtc-364	181	6	perusahaan	perusahaan	PROPN
ijtc-364	181	7	terhadap	terhadap	PROPN
ijtc-364	181	8	manajemen	manajemen	PROPN
ijtc-364	181	9	laba	laba	PROPN
ijtc-364	181	10	.	.	PUNCT
ijtc-364	182	1	jurnal	jurnal	ADJ
ijtc-364	182	2	manajemen	manajeman	NOUN
ijtc-364	182	3	trisakti	trisakti	PROPN
ijtc-364	182	4	school	school	NOUN
ijtc-364	182	5	of	of	ADP
ijtc-364	182	6	management	management	NOUN
ijtc-364	182	7	.	.	PUNCT
ijtc-364	183	1	https://repository.tsm.ac.id/media/338862-pengaruh-karakteristik-dan-tata-kelola-p4084fe01.pdf	https://repository.tsm.ac.id/media/338862-pengaruh-karakteristik-dan-tata-kelola-p4084fe01.pdf	NUM
ijtc-364	183	2	puspitaningtyas	puspitaningtyas	NOUN
ijtc-364	183	3	,	,	PUNCT
ijtc-364	183	4	z.	z.	PROPN
ijtc-364	183	5	,	,	PUNCT
ijtc-364	183	6	prakoso	prakoso	NOUN
ijtc-364	183	7	,	,	PUNCT
ijtc-364	183	8	a.	a.	NOUN
ijtc-364	183	9	,	,	PUNCT
ijtc-364	183	10	&	&	CCONJ
ijtc-364	183	11	masruroh	masruroh	PROPN
ijtc-364	183	12	,	,	PUNCT
ijtc-364	183	13	a.	a.	NOUN
ijtc-364	183	14	(	(	PUNCT
ijtc-364	183	15	2019	2019	NUM
ijtc-364	183	16	)	)	PUNCT
ijtc-364	183	17	.	.	PUNCT
ijtc-364	184	1	pengaruh	pengaruh	PROPN
ijtc-364	184	2	profitabilitas	profitabilita	VERB
ijtc-364	184	3	terhadap	terhadap	PROPN
ijtc-364	184	4	kebijakan	kebijakan	PROPN
ijtc-364	184	5	dividen	dividen	PROPN
ijtc-364	184	6	dengan	dengan	PROPN
ijtc-364	184	7	likuiditas	likuiditas	PROPN
ijtc-364	184	8	sebagai	sebagai	PROPN
ijtc-364	184	9	pemoderasi	pemoderasi	PROPN
ijtc-364	184	10	.	.	PUNCT
ijtc-364	185	1	jurnal	jurnal	ADJ
ijtc-364	185	2	administrasi	administrasi	NOUN
ijtc-364	185	3	bisnis	bisnis	PROPN
ijtc-364	185	4	,	,	PUNCT
ijtc-364	185	5	9(3	9(3	NUM
ijtc-364	185	6	)	)	PUNCT
ijtc-364	185	7	,	,	PUNCT
ijtc-364	185	8	1	1	X
ijtc-364	185	9	.	.	PROPN
ijtc-364	185	10	https://doi.org/10.35797/jab.9.3.2019.25120.1-17	https://doi.org/10.35797/jab.9.3.2019.25120.1-17	PROPN
ijtc-364	185	11	sriayu	sriayu	PROPN
ijtc-364	185	12	,	,	PUNCT
ijtc-364	185	13	g.	g.	PROPN
ijtc-364	185	14	a.	a.	PROPN
ijtc-364	185	15	p.	p.	PROPN
ijtc-364	185	16	w.	w.	PROPN
ijtc-364	185	17	,	,	PUNCT
ijtc-364	185	18	&	&	CCONJ
ijtc-364	185	19	mimba	mimba	PROPN
ijtc-364	185	20	,	,	PUNCT
ijtc-364	186	1	n.	n.	PROPN
ijtc-364	186	2	p.	p.	PROPN
ijtc-364	186	3	s.	s.	PROPN
ijtc-364	186	4	h.	h.	PROPN
ijtc-364	186	5	(	(	PUNCT
ijtc-364	186	6	2013	2013	NUM
ijtc-364	186	7	)	)	PUNCT
ijtc-364	186	8	.	.	PUNCT
ijtc-364	187	1	pengaruh	pengaruh	PROPN
ijtc-364	187	2	karakteristik	karakteristik	PROPN
ijtc-364	187	3	perusahaan	perusahaan	PROPN
ijtc-364	187	4	terhadap	terhadap	PROPN
ijtc-364	187	5	corporate	corporate	ADJ
ijtc-364	187	6	social	social	ADJ
ijtc-364	187	7	responsibility	responsibility	NOUN
ijtc-364	187	8	disclosure	disclosure	NOUN
ijtc-364	187	9	.	.	PUNCT
ijtc-364	188	1	e	e	X
ijtc-364	188	2	-	-	ADJ
ijtc-364	188	3	jurnal	jurnal	ADJ
ijtc-364	188	4	akuntansi	akuntansi	PROPN
ijtc-364	188	5	universitas	universita	NOUN
ijtc-364	188	6	udayana	udayana	PROPN
ijtc-364	188	7	,	,	PUNCT
ijtc-364	188	8	5(2	5(2	NUM
ijtc-364	188	9	)	)	PUNCT
ijtc-364	188	10	,	,	PUNCT
ijtc-364	188	11	326	326	NUM
ijtc-364	188	12	–	–	PUNCT
ijtc-364	188	13	344	344	NUM
ijtc-364	188	14	.	.	PUNCT
ijtc-364	189	1	https://ojs.unud.ac.id/index.php/akuntansi/article/view/7052	https://ojs.unud.ac.id/index.php/akuntansi/article/view/7052	PRON
ijtc-364	189	2	sugiono	sugiono	PROPN
ijtc-364	189	3	.	.	PUNCT
ijtc-364	190	1	(	(	PUNCT
ijtc-364	190	2	2013	2013	NUM
ijtc-364	190	3	)	)	PUNCT
ijtc-364	190	4	.	.	PUNCT
ijtc-364	191	1	metode	metode	PROPN
ijtc-364	191	2	penelitian	penelitian	PROPN
ijtc-364	191	3	pendidikan	pendidikan	PROPN
ijtc-364	191	4	pendekatan	pendekatan	PROPN
ijtc-364	191	5	kuantitatif	kuantitatif	PROPN
ijtc-364	191	6	dan	dan	PROPN
ijtc-364	191	7	r&d	r&d	PROPN
ijtc-364	191	8	(	(	PUNCT
ijtc-364	191	9	i	i	NOUN
ijtc-364	191	10	)	)	PUNCT
ijtc-364	191	11	.	.	PUNCT
ijtc-364	192	1	alfabeta	alfabeta	PROPN
ijtc-364	192	2	.	.	PROPN
ijtc-364	192	3	tang	tang	PROPN
ijtc-364	192	4	,	,	PUNCT
ijtc-364	192	5	s.	s.	PROPN
ijtc-364	192	6	(	(	PUNCT
ijtc-364	192	7	2021	2021	NUM
ijtc-364	192	8	)	)	PUNCT
ijtc-364	192	9	.	.	PUNCT
ijtc-364	193	1	analisis	analisis	ADJ
ijtc-364	193	2	faktor	faktor	NOUN
ijtc-364	193	3	-	-	PUNCT
ijtc-364	193	4	faktor	faktor	NOUN
ijtc-364	193	5	yang	yang	PROPN
ijtc-364	193	6	berpengaruh	berpengaruh	PROPN
ijtc-364	193	7	terhadap	terhadap	PROPN
ijtc-364	193	8	ketepatan	ketepatan	PROPN
ijtc-364	193	9	waktu	waktu	PROPN
ijtc-364	193	10	pelaporan	pelaporan	PROPN
ijtc-364	193	11	keuangan	keuangan	PROPN
ijtc-364	193	12	perusahaan	perusahaan	PROPN
ijtc-364	193	13	.	.	PUNCT
ijtc-364	194	1	akuntabel	akuntabel	PROPN
ijtc-364	194	2	:	:	PUNCT
ijtc-364	194	3	jurnal	jurnal	PROPN
ijtc-364	194	4	akuntansi	akuntansi	PROPN
ijtc-364	194	5	dan	dan	PROPN
ijtc-364	194	6	keuangan	keuangan	PROPN
ijtc-364	194	7	,	,	PUNCT
ijtc-364	194	8	18(1	18(1	NOUN
ijtc-364	194	9	)	)	PUNCT
ijtc-364	194	10	,	,	PUNCT
ijtc-364	194	11	172–182	172–182	NUM
ijtc-364	194	12	.	.	PUNCT
ijtc-364	195	1	https://journal.feb.unmul.ac.id/index.php/akuntabel/article/view/9403/1271	https://journal.feb.unmul.ac.id/index.php/akuntabel/article/view/9403/1271	PROPN
ijtc-364	195	2	van	van	PROPN
ijtc-364	195	3	hoang	hoang	PROPN
ijtc-364	195	4	,	,	PUNCT
ijtc-364	195	5	t.	t.	PROPN
ijtc-364	195	6	h.	h.	PROPN
ijtc-364	195	7	,	,	PUNCT
ijtc-364	195	8	przychodzen	przychodzen	ADJ
ijtc-364	195	9	,	,	PUNCT
ijtc-364	195	10	w.	w.	NOUN
ijtc-364	195	11	,	,	PUNCT
ijtc-364	195	12	przychodzen	przychodzen	ADJ
ijtc-364	195	13	,	,	PUNCT
ijtc-364	195	14	j.	j.	PROPN
ijtc-364	195	15	,	,	PUNCT
ijtc-364	195	16	&	&	CCONJ
ijtc-364	195	17	segbotangni	segbotangni	PROPN
ijtc-364	195	18	,	,	PUNCT
ijtc-364	195	19	e.	e.	PROPN
ijtc-364	195	20	a.	a.	PROPN
ijtc-364	195	21	(	(	PUNCT
ijtc-364	195	22	2021	2021	NUM
ijtc-364	195	23	)	)	PUNCT
ijtc-364	195	24	.	.	PUNCT
ijtc-364	196	1	environmental	environmental	ADJ
ijtc-364	196	2	transparency	transparency	NOUN
ijtc-364	196	3	and	and	CCONJ
ijtc-364	196	4	performance	performance	NOUN
ijtc-364	196	5	:	:	PUNCT
ijtc-364	196	6	does	do	VERB
ijtc-364	196	7	the	the	DET
ijtc-364	196	8	corporate	corporate	ADJ
ijtc-364	196	9	governance	governance	NOUN
ijtc-364	196	10	matter	matter	NOUN
ijtc-364	196	11	?	?	PUNCT
ijtc-364	197	1	environmental	environmental	ADJ
ijtc-364	197	2	and	and	CCONJ
ijtc-364	197	3	sustainability	sustainability	NOUN
ijtc-364	197	4	indicators	indicator	NOUN
ijtc-364	197	5	,	,	PUNCT
ijtc-364	197	6	10	10	NUM
ijtc-364	197	7	,	,	PUNCT
ijtc-364	197	8	100123	100123	NUM
ijtc-364	197	9	.	.	PUNCT
ijtc-364	198	1	https://doi.org/10.1016/j.indic.2021.100123	https://doi.org/10.1016/j.indic.2021.100123	NOUN
ijtc-364	198	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ